{"id":595,"date":"2022-01-04T18:50:13","date_gmt":"2022-01-04T10:50:13","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=595"},"modified":"2023-06-06T11:41:45","modified_gmt":"2023-06-06T03:41:45","slug":"%e5%9c%9f%e5%9c%b0%e7%a8%85%e9%80%90%e6%a2%9d%e9%87%8b%e7%be%a9","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=595","title":{"rendered":"\u571f\u5730\u7a05\u9010\u689d\u91cb\u7fa9"},"content":{"rendered":"\n

\u7b2c 6 \u689d\uff1a\u70ba\u767c\u5c55\u7d93\u6fdf\uff0c\u4fc3\u9032\u571f\u5730\u5229\u7528\uff0c\u589e\u9032\u793e\u6703\u798f\u5229\uff0c\u5c0d\u65bc\u570b\u9632\u3001\u653f\u5e9c\u6a5f\u95dc\u3001\u516c\u5171\u8a2d\u65bd\u3001\u9a0e\u6a13\u8d70\u5eca\u3001\u7814\u7a76\u6a5f\u69cb\u3001\u6559\u80b2\u3001\u4ea4\u901a\u3001\u6c34\u5229\u3001\u7d66\u6c34\u3001\u9e7d\u696d\u3001\u5b97\u6559\u3001\u91ab\u7642\u3001\u885b\u751f\u3001\u516c\u79c1\u5893\u3001\u6148\u5584\u6216\u516c\u76ca\u4e8b\u696d\u53ca\u5408\u7406\u4e4b\u81ea\u7528\u4f4f\u5b85\u7b49\u6240\u4f7f\u7528\u4e4b\u571f\u5730\uff0c\u53ca\u91cd\u5283\u3001\u58be\u8352\u3001\u6539\u826f\u571f\u5730\u8005\uff0c\u5f97\u4e88\u9069\u7576\u4e4b\u6e1b\u514d\uff1b\u5176\u6e1b\u514d\u6a19\u6e96\u53ca\u7a0b\u5e8f\uff0c\u7531\u884c\u653f\u9662\u5b9a\u4e4b\u3002–>\u571f\u5730\u7a05\u6e1b\u514d\u898f\u5247\u3002–>\u9a0e\u6a13\u5730\u50f9\u7a05\u5f97\u6e1b\u514d\u3002–>\u65e2\u6210\u5df7\u9053\u514d\u5730\u50f9\u7a05(\u908a\u9593\u5c45\u591a)<\/p>\n\n\n

\u7b2c 30 \u689d\u571f\u5730\u6240\u6709\u6b0a\u79fb\u8f49\u6216\u8a2d\u5b9a\u5178\u6b0a\uff0c\u5176\u7533\u5831\u79fb\u8f49\u73fe\u503c\u4e4b\u5be9\u6838\u6a19\u6e96\uff0c\u4f9d\u4e0b\u5217\u898f\u5b9a\uff1a<\/p>\n\n\n

\u4e00\u3001\u7533\u5831\u4eba\u65bc\u8a02\u5b9a\u5951\u7d04\u4e4b\u65e5\u8d77\u4e09\u5341\u65e5\u5167\u7533\u5831\u8005\uff0c\u4ee5\u8a02\u7d04\u65e5\u7576\u671f\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c\u70ba\u6e96\u3002<\/p>\n\n\n

\u4e8c\u3001\u7533\u5831\u4eba\u903e\u8a02\u5b9a\u5951\u7d04\u4e4b\u65e5\u8d77\u4e09\u5341\u65e5\u59cb\u7533\u5831\u8005\uff0c\u4ee5\u53d7\u7406\u7533\u5831\u6a5f\u95dc\u6536\u4ef6\u65e5\u7576\u671f\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c\u70ba\u6e96\u3002–>\u70ba\u907f\u514d\u96d9\u65b9\u4e32\u901a\u76dc\u586b\u7c3d\u7d04\u65e5\uff0c\u51e1\u57281\/31\u524d\u53ef\uff0c1\/31\u5f8c\u5c31\u4e0d\u53ef\u4e86\u3002<\/p>\n\n\n

\u4e09\u3001\u907a\u8d08\u4e4b\u571f\u5730\uff0c\u4ee5\u907a\u8d08\u4eba\u6b7b\u4ea1\u65e5\u7576\u671f\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c\u70ba\u6e96\u3002<\/p>\n\n\n

\u56db\u3001\u4f9d\u6cd5\u9662\u5224\u6c7a\u79fb\u8f49\u767b\u8a18\u8005\uff0c\u4ee5\u7533\u5831\u4eba\u5411\u6cd5\u9662\u8d77\u8a34\u65e5\u7576\u671f\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c\u70ba\u6e96\u3002<\/p>\n\n\n

\u4e94\u3001\u7d93\u6cd5\u9662\u6216\u6cd5\u52d9\u90e8\u884c\u653f\u57f7\u884c\u7f72\u6240\u5c6c\u884c\u653f\u57f7\u884c\u5206\u7f72\uff08\u4ee5\u4e0b\u7c21\u7a31\u884c\u653f\u57f7\u884c\u5206\u7f72\uff09\u62cd\u8ce3\u4e4b\u571f\u5730\uff0c\u4ee5\u62cd\u5b9a\u65e5\u7576\u671f\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c\u70ba\u6e96\u3002\u4f46\u62cd\u5b9a\u50f9\u984d\u4f4e\u65bc\u516c\u544a\u571f\u5730\u73fe\u503c\u8005\uff0c\u4ee5\u62cd\u5b9a\u50f9\u984d\u70ba\u6e96<\/strong>\uff1b\u62cd\u5b9a\u50f9\u984d\u5982\u5df2\u5148\u5c07\u8a2d\u5b9a\u62b5\u62bc\u91d1\u984d\u53ca\u5176\u4ed6\u50b5\u52d9\u4e88\u4ee5\u6263\u9664\u8005\uff0c\u61c9\u4ee5\u4f75\u540c\u8a08\u7b97\u4e4b\u91d1\u984d\u70ba\u6e96\u3002<\/p>\n\n\n

\u516d\u3001\u7d93\u653f\u5e9c\u6838\u5b9a\u7167\u50f9\u6536\u8cb7\u6216\u5354\u8b70\u8cfc\u8cb7\u4e4b\u571f\u5730\uff0c\u4ee5\u653f\u5e9c\u6536\u8cb7\u65e5\u6216\u8cfc\u8cb7\u65e5\u7576\u671f\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c\u70ba\u6e96\u3002\u4f46\u653f\u5e9c\u7d66\u4ed8\u4e4b\u5730\u50f9\u4f4e\u65bc\u6536\u8cb7\u65e5\u6216\u8cfc\u8cb7\u65e5\u7576\u671f\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c\u8005\uff0c\u4ee5\u653f\u5e9c\u7d66\u4ed8\u4e4b\u5730\u50f9\u70ba\u6e96\u3002<\/p>\n\n\n

\u524d\u9805\u7b2c\u4e00\u6b3e\u81f3\u7b2c\u56db\u6b3e\u7533\u5831\u4eba\u7533\u5831\u4e4b\u79fb\u8f49\u73fe\u503c\uff0c\u7d93\u5be9\u6838\u4f4e\u65bc\u516c\u544a\u571f\u5730\u73fe\u503c\u8005\uff0c\u5f97\u7531\u4e3b\u7ba1\u6a5f\u95dc\u7167\u5176\u81ea\u884c\u7533\u5831\u4e4b\u79fb\u8f49\u73fe\u503c\u6536\u8cb7\u6216\u7167\u516c\u544a\u571f\u5730\u73fe\u503c\u5fb5\u6536\u571f\u5730\u589e\u503c\u7a05\u3002\u524d\u9805\u7b2c\u4e00\u6b3e\u81f3\u7b2c\u4e09\u6b3e\u4e4b\u7533\u5831\u79fb\u8f49\u73fe\u503c\uff0c\u7d93\u5be9\u6838\u8d85\u904e\u516c\u544a\u571f\u5730\u73fe\u503c\u8005\uff0c\u61c9\u4ee5\u5176\u81ea\u884c\u7533\u5831\u4e4b\u79fb\u8f49\u73fe\u503c\u70ba\u6e96\uff0c\u5fb5\u6536\u571f\u5730\u589e\u503c\u7a05\u3002\u65bc\u4e2d\u83ef\u6c11\u570b\u516b\u5341\u516d\u5e74\u4e00\u6708\u5341\u4e03\u65e5\u8d77\u81f3\u516b\u5341\u516d\u5e74\u5341\u6708\u4e09\u5341\u65e5\u671f\u9593\u7d93\u6cd5\u9662\u5224\u6c7a\u79fb\u8f49\u3001\u6cd5\u9662\u62cd\u8ce3\u3001\u653f\u5e9c\u6838\u5b9a\u7167\u50f9\u6536\u8cb7\u6216\u5354\u8b70\u8cfc\u8cb7\u4e4b\u6848\u4ef6\uff0c\u65bc\u671f\u9593\u5c46\u81f3\u5c1a\u672a\u6838\u8ab2\u6216\u5c1a\u672a\u6838\u8ab2\u78ba\u5b9a\u8005\uff0c\u5176\u7533\u5831\u79fb\u8f49\u73fe\u503c\u4e4b\u5be9\u6838\u6a19\u6e96\u9069\u7528\u7b2c\u4e00\u9805\u7b2c\u56db\u6b3e\u81f3\u7b2c\u516d\u6b3e\u53ca\u524d\u9805\u898f\u5b9a\u3002<\/p>\n\n\n

\u7b2c 35 \u689d\uff1a\u571f\u5730\u6240\u6709\u6b0a\u4eba\u65bc\u51fa\u552e\u571f\u5730\u5f8c\uff0c\u81ea\u5b8c\u6210\u79fb\u8f49\u767b\u8a18\u4e4b\u65e5\u8d77\uff0c\u4e8c\u5e74\u5167\u91cd\u8cfc\u571f\u5730\u5408\u65bc\u4e0b\u5217\u898f\u5b9a\u4e4b\u4e00\uff0c\u5176\u65b0\u8cfc\u571f\u5730\u5730\u50f9\u8d85\u904e\u539f\u51fa\u552e\u571f\u5730\u5730\u50f9\uff0c\u6263\u9664\u7e73\u7d0d\u571f\u5730\u589e\u503c\u7a05\u5f8c\u4e4b\u9918\u984d\u8005\uff0c\u5f97\u5411\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u7533\u8acb\u5c31\u5176\u5df2\u7d0d\u571f\u5730\u589e\u503c\u7a05\u984d\u5167\uff0c\u9000\u9084\u5176\u4e0d\u8db3\u652f\u4ed8\u65b0\u8cfc\u571f\u5730\u5730\u50f9\u4e4b\u6578\u984d\uff1a\u4e00\u3001\u81ea\u7528\u4f4f\u5b85\u7528\u5730\u51fa\u552e\u5f8c\uff0c\u53e6\u884c\u8cfc\u8cb7\u90fd\u5e02\u571f\u5730\u672a\u8d85\u904e\u4e09\u516c\u755d\u90e8\u5206\u6216\u975e\u90fd\u5e02\u571f\u5730\u672a\u8d85\u904e\u4e03\u516c\u755d\u90e8\u5206\u4ecd\u4f5c\u81ea\u7528\u4f4f\u5b85\u7528\u5730\u8005\u3002\u4e8c\u3001\u81ea\u71df\u5de5\u5ee0\u7528\u5730\u51fa\u552e\u5f8c\uff0c\u53e6\u65bc\u5176\u4ed6\u90fd\u5e02\u8a08\u756b\u5de5\u696d\u5340\u6216\u653f\u5e9c\u7de8\u5b9a\u4e4b\u5de5\u696d\u7528\u5730\u5167\u8cfc\u5730\u8a2d\u5ee0\u8005\u3002\u4e09\u3001\u81ea\u8015\u4e4b\u8fb2\u696d\u7528\u5730\u51fa\u552e\u5f8c\uff0c\u53e6\u884c\u8cfc\u8cb7\u4ecd\u4f9b\u81ea\u8015\u4e4b\u8fb2\u696d\u7528\u5730\u8005\u3002\u524d\u9805\u898f\u5b9a\u571f\u5730\u6240\u6709\u6b0a\u4eba\u65bc\u5148\u8cfc\u8cb7\u571f\u5730\u5f8c\uff0c\u81ea\u5b8c\u6210\u79fb\u8f49\u767b\u8a18\u4e4b\u65e5\u8d77\u4e8c\u5e74\u5167\uff0c\u59cb\u884c\u51fa\u552e\u571f\u5730\u8005\uff0c\u6e96\u7528\u4e4b\u3002\u7b2c\u4e00\u9805\u7b2c\u4e00\u6b3e\u53ca\u7b2c\u4e8c\u9805\u898f\u5b9a\uff0c\u65bc\u571f\u5730\u51fa\u552e\u524d\u4e00\u5e74\u5167\uff0c\u66fe\u4f9b\u71df\u696d\u4f7f\u7528\u6216\u51fa\u79df\u8005\uff0c\u4e0d\u9069\u7528\u4e4b\u3002<\/p>\n\n\n

\u8209\u4f8b\u800c\u8a00\uff1a<\/p>\n\n\n

1\u3001\u571f\u589e\u7a05\u91cd\u8cfc\u9000\u7a05\uff1a<\/p>\n\n\n

\u65b0\u8cfc\u571f\u5730\u5730\u50f9980\u842c-(\u539f\u51fa\u552e1000\u842c-50\u842c)=\u53ef\u900030\u842c\u3002<\/p>\n\n\n

\u82e5\u60f3\u900050\u842c\uff0c\u5247\u65b0\u8cfc\u571f\u5730\u5730\u50f9\u5247\u9700\u70ba1000\u842c(1000\u842c-(1000\u842c-50\u842c)=\u53ef\u900050\u842c\u3002<\/p>\n\n\n

\u4f46\u8ce3\u65b9\u9700\u591a\u7e73\u571f\u589e\u7a05\uff0c\u82e5\u4ee5\u6700\u9ad8\u7a05\u7387\u7b97\uff0c\u9700\u591a\u7e7320\u842c*40%=8\u842c\u3002<\/p>\n\n\n

<\/p>\n\n\n

2\u3001\u623f\u5730\u5408\u4e00\u7a05\u91cd\u8cfc\u9000\u7a05\uff1a<\/p>\n\n\n

(1)\u539f\u51fa\u552e\u623f\u5c4b\uff1a\u8ce3\u50f9-\u8cb7\u50f9-\u8cbb\u7528-\u571f\u5730\u589e\u503c\u7a05\u571f\u5730\u6f32\u7e3d\u6578\u984d<\/p>\n\n\n

A\u3001\u7ad9\u5728\u8cb7\u65b9\u800c\u8a00\uff0c\u5e0c\u671b\u8ce3\u50f9\u9ad8\uff0c\u6210\u672c\u9ad8\uff0c\u6240\u5f97\u5c11\u3002<\/p>\n\n\n

B\u3001\u7ad9\u5728\u8ce3\u65b9\u800c\u8a00\uff0c\u5e0c\u671b\u8ce3\u50f9\u4f4e\uff0c\u6536\u5165\u4f4e\uff0c\u6240\u5f97\u5c11\u3002<\/p>\n\n\n

C\u3001\u8ab0\u6703\u8b93\u6b65?\u5f7c\u6b64\u90fd\u6709\u5229\u53ef\u5716\u6642\uff0c\u4f8b\u5982\uff0c\u8ce3\u65b9\u8981\u7e73\u9ad8\u984d\u623f\u5730\u5408\u4e00\u7a0545%\uff0c\u53ef\u8b93\u5229\u7d66\u8cb7\u65b9\uff0c\u82e5\u8cb7\u65b9\u70ba\u81ea\u4f4f\uff0c\u672a\u4f86\u662f10%\uff0c\u7576\u7136\u9858\u610f\u8b93\u6b65\u3002\u4f46\u82e5\u8ce3\u65b9\u6709\u91cd\u8cfc\u9000\u7a05\u4e4b\u512a\u60e0\uff0c\u5247\u4e0d\u5728\u610f\u623f\u5730\u5408\u4e00\u7a05\u7e73\u591a\u5c11\uff0c\u91cd\u8981\u7684\u662f\u65b0\u8cfc\u623f\u5c4b\u50f9\u683c>\u539f\u51fa\u552e\u623f\u5c4b\u50f9\u683c<\/p>\n\n\n

(2)\u65b0\u8cfc\u623f\u5c4b\uff1a<\/p>\n\n\n

A\u3001\u7ad9\u5728\u8cb7\u65b9\u800c\u8a00\uff0c\u8cb7\u50f9\u5927\u65bc\u8ce3\u50f9\uff0c\u624d\u80fd\u4eab\u6709\u91cd\u8cfc\u9000\u7a05\u3002<\/p>\n\n\n

B\u3001 \u7ad9\u5728\u8ce3\u65b9\u800c\u8a00\uff0c \u8cb7\u50f9\u9ad8\uff0c\u623f\u5730\u5408\u4e00\u7a05\u9ad8\uff0c\u4f46\u4e5f\u662f\u91cd\u8cfc\u60c5\u6cc1\u4e0b\uff0c\u4e5f\u53ef\u9000\u3002<\/p>\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

\u7b2c 6 \u689d\uff1a\u70ba\u767c\u5c55\u7d93\u6fdf\uff0c\u4fc3\u9032\u571f\u5730\u5229\u7528\uff0c\u589e\u9032\u793e\u6703\u798f\u5229\uff0c\u5c0d\u65bc\u570b\u9632\u3001\u653f\u5e9c\u6a5f\u95dc\u3001\u516c\u5171\u8a2d\u65bd … \u95b1\u8b80\u5168\u6587 →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-595","post","type-post","status-publish","format-standard","hentry","category-4"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=595"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/595\/revisions"}],"predecessor-version":[{"id":1714,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/595\/revisions\/1714"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=595"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}