{"id":630,"date":"2022-01-10T22:19:49","date_gmt":"2022-01-10T14:19:49","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=630"},"modified":"2023-06-06T11:41:08","modified_gmt":"2023-06-06T03:41:08","slug":"%e8%be%b2%e6%a5%ad%e7%94%a8%e5%9c%b0%e4%b9%8b%e5%9c%b0%e6%ac%8a%e9%99%90%e5%88%b6","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=630","title":{"rendered":"\u8fb2\u696d\u7528\u5730\u4e4b\u5730\u6b0a\u9650\u5236"},"content":{"rendered":"\n

\u4e00\u3001\u4f55\u8b02\u8fb2\u696d\u7528\u5730\uff1a\u7c21\u7a31\u8fb2\u5730\uff0c\u4f9d\u8fb2\u767c#3\u3001\u571f\u7a05#10\uff1a<\/p>\n\n\n

\u672c\u6cd5\u6240\u7a31\u8fb2\u696d\u7528\u5730\uff0c\u6307\u975e\u90fd\u5e02\u571f\u5730<\/strong>\u6216\u90fd\u5e02\u571f\u5730\u8fb2\u696d\u5340\u3001\u4fdd\u8b77\u5340<\/strong>\u7bc4\u570d\u5167\u571f\u5730\uff0c\u4f9d\u6cd5\u4f9b\u4e0b\u5217\u4f7f\u7528(\u6307\u7528\u9014)\u8005<\/strong>\ufe30\u4e00\u3001\u4f9b\u8fb2\u4f5c\u3001\u68ee\u6797\u3001\u990a\u6b96\u3001\u755c\u7267\u53ca\u4fdd\u80b2\u4f7f\u7528\u8005\u3002\u4e8c\u3001\u4f9b\u8207\u8fb2\u696d\u7d93\u71df\u4e0d\u53ef\u5206\u96e2\u4e4b\u8fb2\u820d\u3001\u755c\u79bd\u820d\u3001\u5009\u5132\u8a2d\u5099\u3001\u66ec\u5834\u3001\u96c6\u8ca8\u5834\u3001\u8fb2\u8def\u3001\u704c\u6e89\u3001\u6392\u6c34\u53ca\u5176\u4ed6\u8fb2\u7528\u4e4b\u571f\u5730\u3002\u4e09\u3001\u8fb2\u6c11\u5718\u9ad4\u8207\u5408\u4f5c\u8fb2\u5834\u6240\u6709\u76f4\u63a5\u4f9b\u8fb2\u696d\u4f7f\u7528\u4e4b\u5009\u5eab\u3001\u51b7\u51cd\uff08\u85cf\uff09\u5eab\u3001\u8fb2\u6a5f\u4e2d\u5fc3\u3001\u8836\u7a2e\u88fd\u9020\uff08\u7e41\u6b96\uff09\u5834\u3001\u96c6\u8ca8\u5834\u3001\u6aa2\u9a57\u5834\u7b49\u7528\u5730\u3002<\/p>\n\n\n

\u4e8c\u3001\u4f55\u8b02\u8015\u5730\uff1a\u4f9d\u8fb2\u767c\u689d\u4f8b\u7b2c3\u689d\uff1a\u6307\u4f9d\u5340\u57df\u8a08\u756b\u6cd5(\u975e\u90fd\u5e02\u7528\u5730)\u5283\u5b9a\u70ba\u7279\u5b9a\u8fb2\u696d\u5340\u3001\u4e00\u822c\u8fb2\u696d\u5340\u3001\u5c71\u5761\u5730\u4fdd\u80b2\u5340\u53ca\u68ee\u6797\u5340\u4e4b\u8fb2\u7267\u7528\u5730<\/strong>\u3002<\/p>\n\n\n

\u4e09\u3001\u8fb2\u696d\u7528\u5730\u4e4b\u6cd5\u5f8b\u4f9d\u64da\u53ca\u7bc4\u570d\uff1a<\/p>\n\n\n

\u571f\u5730\u7a05\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c 57 \u689d\uff1a\u672c\u6cd5\u7b2c\u4e09\u5341\u4e5d\u689d\u4e4b\u4e8c\u7b2c\u4e00\u9805\u6240\u5b9a\u8fb2\u696d\u7528\u5730\uff0c\u5176\u6cd5\u5f8b\u4f9d\u64da\u53ca\u7bc4\u570d\u5982\u4e0b\uff1a\u4e00\u3001\u8fb2\u696d\u767c\u5c55\u689d\u4f8b\u7b2c\u4e09\u689d\u7b2c\u5341\u4e00\u6b3e\u6240\u7a31\u4e4b\u8015\u5730<\/strong>\u3002\u4e8c\u3001\u4f9d\u5340\u57df\u8a08\u756b\u6cd5\u5283\u5b9a\u70ba\u5404\u7a2e\u4f7f\u7528\u5206\u5340\u5167\u6240\u7de8\u5b9a\u4e4b\u6797<\/strong>\u696d\u7528\u5730\u3001\u990a\u6b96\u7528\u5730\u3001\u6c34\u5229\u7528\u5730\u3001\u751f\u614b\u4fdd\u8b77\u7528\u5730\u3001\u570b\u571f\u4fdd\u5b89\u7528\u5730\u53ca\u4f9b\u8fb2\u8def\u4f7f\u7528\u4e4b\u571f\u5730\uff0c\u6216\u4e0a\u958b\u5206\u5340\u5167\u66ab\u672a\u4f9d\u6cd5\u7de8\u5b9a\u7528\u5730\u5225\u4e4b\u571f\u5730\u3002\u4e09\u3001\u4f9d\u5340\u57df\u8a08\u756b\u6cd5\u5283\u5b9a\u70ba\u7279\u5b9a\u8fb2\u696d\u5340\u3001\u4e00\u822c\u8fb2\u696d\u5340\u3001\u5c71\u5761\u5730\u4fdd\u80b2\u5340\u3001\u68ee\u6797\u5340\u4ee5\u5916\u4e4b\u5206\u5340\u5167\u6240\u7de8\u5b9a\u4e4b\u8fb2\u7267\u7528\u5730\u3002<\/p>\n\n\n

–>\u4e00\u81f3\u4e09\u70ba\u975e\u90fd\u5e02\u571f\u5730–>\u80cc\u8aa6\u65b9\u6cd5\uff1a\u5404\u7a2e\u5206\u5340\u5167\u7684\u8fb2\u7267\u7528\u5730\u3001\u6797\u3001\u990a\u3001\u5229\u3001\u614b\u3001\u4fdd\u3001\u8fb2\u8def\u4f7f\u7528\u3001\u672a\u7de8\u5b9a\u7528\u5730\u3002\u3002<\/strong><\/p>\n\n\n

\u56db\u3001\u4f9d\u90fd\u5e02\u8a08\u756b\u6cd5\u5283\u5b9a\u70ba\u8fb2\u696d\u5340\u3001\u4fdd\u8b77\u5340\u5167\u4e4b\u571f\u5730\u3002<\/p>\n\n\n

\u4e94\u3001\u4f9d\u570b\u5bb6\u516c\u5712\u6cd5\u5283\u5b9a\u70ba\u570b\u5bb6\u516c\u5712\u5340\u5167\u6309\u5404\u5206\u5340\u5225\u53ca\u4f7f\u7528\u6027\u8cea\uff0c\u7d93\u570b\u5bb6\u516c\u5712\u7ba1\u7406\u6a5f\u95dc\u6703\u540c\u6709\u95dc\u6a5f\u95dc\u8a8d\u5b9a\u5408\u65bc\u524d\u4e09\u6b3e\u898f\u5b9a\u4e4b\u571f\u5730\u3002<\/p>\n\n\n

<\/p>\n\n\n

\u56db\u3001\u8fb2\u5730\u5730\u6b0a\u4e4b\u9650\u5236\uff1a<\/p>\n\n\n

1\u3001\u8fb2\u767c#16\uff1a \u8015\u5730 \u7d30\u5206\u4e4b\u7981\u6b62<\/p>\n\n\n

\u7b2c 16 \u689d\u6bcf\u5b97\u8015\u5730\u5206\u5272\u5f8c\u6bcf\u4eba\u6240\u6709\u9762\u7a4d\u672a\u9054\u25cb\uff0e\u4e8c\u4e94\u516c\u9803\u8005\uff0c\u4e0d\u5f97\u5206\u5272\u3002\u4f46\u6709\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u8005\uff0c\u4e0d\u5728\u6b64\u9650\uff1a\u4e00\u3001\u56e0\u8cfc\u7f6e\u6bd7\u9130\u8015\u5730\u800c\u8207\u5176\u8015\u5730\u5408\u4f75\u8005\uff0c\u5f97\u70ba\u5206\u5272\u5408\u4f75\uff1b\u540c\u4e00\u6240\u6709\u6b0a\u4eba\u4e4b\u4e8c\u5b97\u4ee5\u4e0a\u6bd7\u9130\u8015\u5730\uff0c\u571f\u5730\u5b97\u6578\u672a\u589e\u52a0\u8005\uff0c\u5f97\u70ba\u5206\u5272\u5408\u4f75\u3002\u4e8c\u3001\u90e8\u5206\u4f9d\u6cd5\u8b8a\u66f4\u70ba\u975e\u8015\u5730\u4f7f\u7528\u8005\uff0c\u5176\u4f9d\u6cd5\u8b8a\u66f4\u90e8\u5206\u53ca\u5171\u6709\u5206\u7ba1\u4e4b\u672a\u8b8a\u66f4\u90e8\u5206\uff0c\u5f97\u70ba\u5206\u5272\u3002\u4e09\u3001\u672c\u689d\u4f8b\u4e2d\u83ef\u6c11\u570b\u516b\u5341\u4e5d\u5e74\u4e00\u6708\u56db\u65e5\u4fee\u6b63\u65bd\u884c\u5f8c\u6240\u7e7c\u627f\u4e4b\u8015\u5730\uff0c\u5f97\u5206\u5272\u70ba\u55ae\u7368\u6240\u6709\u3002\u56db\u3001\u672c\u689d\u4f8b\u4e2d\u83ef\u6c11\u570b\u516b\u5341\u4e5d\u5e74\u4e00\u6708\u56db\u65e5\u4fee\u6b63\u65bd\u884c\u524d\u4e4b\u5171\u6709\u8015\u5730\uff0c\u5f97\u5206\u5272\u70ba\u55ae\u7368\u6240\u6709\u3002\u4e94\u3001\u8015\u5730\u4e09\u4e03\u4e94\u79df\u7d04\uff0c\u79df\u4f43\u96d9\u65b9\u5354\u8b70\u4ee5\u5206\u5272\u65b9\u5f0f\u7d42\u6b62\u79df\u7d04\u8005\uff0c\u5f97\u5206\u5272\u70ba\u79df\u4f43\u96d9\u65b9\u55ae\u7368\u6240\u6709\u3002\u516d\u3001\u975e\u8fb2\u5730\u91cd\u5283\u5730\u5340\uff0c\u8b8a\u66f4\u70ba\u8fb2\u6c34\u8def\u4f7f\u7528\u8005\u3002\u4e03\u3001\u5176\u4ed6\u56e0\u57f7\u884c\u571f\u5730\u653f\u7b56\u3001\u8fb2\u696d\u653f\u7b56\u6216\u914d\u5408\u570b\u5bb6\u91cd\u5927\u5efa\u8a2d\u4e4b\u9700\u8981\uff0c\u7d93\u4e2d\u592e\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\u5c08\u6848\u6838\u51c6\u8005\uff0c\u5f97\u70ba\u5206\u5272\u3002\u524d\u9805\u7b2c\u4e09\u6b3e\u53ca\u7b2c\u56db\u6b3e\u6240\u5b9a\u5171\u6709\u8015\u5730\uff0c\u8fa6\u7406\u5206\u5272\u70ba\u55ae\u7368\u6240\u6709\u8005\uff0c\u61c9\u5148\u53d6\u5f97\u5171\u6709\u4eba\u4e4b\u5354\u8b70\u6216\u6cd5\u9662\u78ba\u5b9a\u5224\u6c7a\uff0c\u5176\u5206\u5272\u5f8c\u4e4b\u5b97\u6578\uff0c\u4e0d\u5f97\u8d85\u904e\u5171\u6709\u4eba\u4eba\u6578\u3002<\/p>\n\n\n

2\u3001\u8fb2\u767c#33\uff1a \u627f\u53d7\u4eba\u8cc7\u683c\u7684\u9650\u5236<\/p>\n\n\n

\u7b2c 33 \u689d\u79c1\u6cd5\u4eba\u4e0d\u5f97\u627f\u53d7\u8015\u5730\u3002\u4f46\u7b26\u5408\u7b2c\u4e09\u5341\u56db\u689d\u898f\u5b9a\u4e4b\u8fb2\u6c11\u5718\u9ad4\u3001\u8fb2\u696d\u4f01\u696d\u6a5f\u69cb\u6216\u8fb2\u696d\u8a66\u9a57\u7814\u7a76\u6a5f\u69cb\u7d93\u53d6\u5f97\u8a31\u53ef\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002<\/p>\n\n\n

–>\u53ef\u8cb7 \u8015\u5730 \u7684\u4eba\uff1a(1)\u516c\u6cd5\u4eba\u3001(2)\u81ea\u7136\u4eba\u3001(3)\u8fb2\u4f01\u6cd5\u4eba\u7d93\u53d6\u5f97\u8a31\u53ef\u3002<\/p>\n\n\n

3\u3001\u8fb2\u767c#18\uff1a \u8fb2\u820d\u79fb\u8f49\u4e4b\u9650\u5236<\/p>\n\n\n

\u4fee\u6cd5\u539f\u56e0\uff1a\u82e5\u8fb2\u5730\u79fb\u8f49\u3001\u8208\u5efa\u8fb2\u820d\u4e0d\u52a0\u4ee5\u7ba1\u5236\uff0c\u5c07\u7522\u751f\u4e0b\u5217\u554f\u984c\uff1a1\u3001\u7d93\u71df\u74b0\u5883\u4e4b\u7834\u58de\u30022\u3001\u59a8\u7919\u8fb2\u696d\u6574\u9ad4\u7d93\u71df\u4e4b\u6548\u7387\u30023\u3001\u589e\u52a0\u653f\u5e9c\u8ca1\u653f\u4e4b\u58d3\u529b\u30024\u3001\u8fb2\u5730\u5efa\u5730\u5316\u3001\u5546\u54c1\u5316\u30025\u3001\u8fb2\u6751\u4ed5\u7d33\u5316\u3002<\/p>\n\n\n

\u7b2c 18 \u689d\uff1a\u672c\u689d\u4f8b\u4e2d\u83ef\u6c11\u570b\u516b\u5341\u4e5d\u5e74\u4e00\u6708\u56db\u65e5\u4fee\u6b63\u65bd\u884c\u5f8c\u53d6\u5f97\u8fb2\u696d\u7528\u5730\u4e4b\u8fb2\u6c11\uff0c\u7121\u81ea\u7528\u8fb2\u820d\u800c\u9700\u8208\u5efa\u8005\uff0c\u7d93\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u6838\u5b9a\uff0c\u65bc\u4e0d\u5f71\u97ff\u8fb2\u696d\u751f\u7522\u74b0\u5883\u53ca\u8fb2\u6751\u767c\u5c55\uff0c\u5f97\u7533\u8acb\u4ee5\u96c6\u6751\u65b9\u5f0f\u6216\u5728\u81ea\u6709\u8fb2\u696d\u7528\u5730\u8208\u5efa\u8fb2\u820d\u3002\u524d\u9805\u8fb2\u696d\u7528\u5730\u61c9\u78ba\u4f9b\u8fb2\u696d\u4f7f\u7528\uff1b\u5176\u5728\u81ea\u6709\u8fb2\u696d\u7528\u5730\u8208\u5efa\u8fb2\u820d\u6eff\u4e94\u5e74\u59cb\u5f97\u79fb\u8f49\u3002\u4f46\u56e0\u7e7c\u627f\u6216\u6cd5\u9662\u62cd\u8ce3\u800c\u79fb\u8f49\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002–> \u65b0\u8fb2\u8208\u5efa\u8fb2\u820d\uff0c\u67090.25\u516c\u9803\u9650\u5236\u3002 <\/p>\n\n\n

\u672c\u689d\u4f8b\u4e2d\u83ef\u6c11\u570b\u516b\u5341\u4e5d\u5e74\u4e00\u6708\u56db\u65e5\u4fee\u6b63\u65bd\u884c\u524d\u53d6\u5f97\u8fb2\u696d\u7528\u5730\uff0c\u4e14\u7121\u81ea\u7528\u8fb2\u820d\u800c\u9700\u8208\u5efa\u8005\uff0c\u5f97\u4f9d\u76f8\u95dc\u571f\u5730\u4f7f\u7528\u7ba1\u5236\u53ca\u5efa\u7bc9\u6cd5\u4ee4\u898f\u5b9a\uff0c\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u3002<\/strong>–>\u8001\u8fb2\u8208\u5efa\u8fb2\u820d\uff0c\u71210.25\u516c\u9803\u9650\u5236\u3002<\/p>\n\n\n

\u672c\u689d\u4f8b\u4e2d\u83ef\u6c11\u570b\u516b\u5341\u4e5d\u5e74\u4e00\u6708\u56db\u65e5\u4fee\u6b63\u65bd\u884c\u524d\u5171\u6709\u8015\u5730\uff0c\u800c\u65bc\u672c\u689d\u4f8b\u4e2d\u83ef\u6c11\u570b\u516b\u5341\u4e5d\u5e74\u4e00\u6708\u56db\u65e5\u4fee\u6b63\u65bd\u884c\u5f8c\u5206\u5272\u70ba\u55ae\u7368\u6240\u6709\uff0c\u4e14\u7121\u81ea\u7528\u8fb2\u820d\u800c\u9700\u8208\u5efa\u8005\uff0c\u4ea6\u540c\u3002<\/p>\n\n\n

\u7b2c\u4e00\u9805\u53ca\u524d\u9805\u8fb2\u820d\u8d77\u9020\u4eba\u61c9\u70ba\u8a72\u8fb2\u820d\u5750\u843d\u571f\u5730\u4e4b\u6240\u6709\u6b0a\u4eba\uff1b\u8fb2\u820d\u61c9\u8207\u5176\u5750\u843d\u7528\u5730\u4f75\u540c\u79fb\u8f49\u6216\u4f75\u540c\u8a2d\u5b9a\u62b5\u62bc\u6b0a\uff1b\u5df2\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u4e4b\u8fb2\u696d\u7528\u5730\u4e0d\u5f97\u91cd\u8907\u7533\u8acb\u3002\u524d\u56db\u9805\u8208\u5efa\u8fb2\u820d\u4e4b\u8fb2\u6c11\u8cc7\u683c\u3001\u6700\u9ad8\u6a13\u5730\u677f\u9762\u7a4d\u3001\u8fb2\u820d\u5efa\u853d\u7387\u3001\u5bb9\u7a4d\u7387\u3001\u6700\u5927\u57fa\u5c64\u5efa\u7bc9\u9762\u7a4d\u8207\u9ad8\u5ea6\u3001\u8a31\u53ef\u689d\u4ef6\u3001\u7533\u8acb\u7a0b\u5e8f\u3001\u8208\u5efa\u65b9\u5f0f\u3001\u8a31\u53ef\u4e4b\u64a4\u92b7\u6216\u5ee2\u6b62\u53ca\u5176\u4ed6\u61c9\u9075\u884c\u4e8b\u9805\u4e4b\u8fa6\u6cd5\uff0c\u7531\u5167\u653f\u90e8\u6703\u540c\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u5b9a\u4e4b\u3002\u4e3b\u7ba1\u6a5f\u95dc\u5c0d\u4ee5\u96c6\u6751\u65b9\u5f0f\u8208\u5efa\u8fb2\u820d\u8005\u61c9\u4e88\u734e\u52f5\uff0c\u4e26\u63d0\u4f9b\u5fc5\u8981\u4e4b\u5354\u52a9\uff1b\u5176\u734e\u52f5\u53ca\u5354\u52a9\u8fa6\u6cd5\uff0c\u7531\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u5b9a\u4e4b\u3002–>\u76ee\u7684\uff1a\u6240\u6709\u6b0a\u8207\u5229\u7528\u6b0a\u5408\u4e00\u3002<\/p>\n\n\n

\u4e94\u3001\u8ab0\u53ef\u4ee5\u8208\u5efa\u8fb2\u820d?<\/p>\n\n\n

1\u3001\u4f9d\u8fb2\u696d\u7528\u5730\u8208\u5efa\u8fb2\u820d\u8fa6\u6cd5\u7b2c2\u689d\uff1a<\/p>\n\n\n

\u7b2c 2 \u689d\uff1a\u4f9d\u672c\u689d\u4f8b\u7b2c\u5341\u516b\u689d\u7b2c\u4e00\u9805\u898f\u5b9a\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u4e4b\u7533\u8acb\u4eba\u61c9\u70ba\u8fb2\u6c11\uff0c\u4e14\u5176\u8cc7\u683c\u61c9\u7b26\u5408\u4e0b\u5217\u689d\u4ef6\uff0c\u4e26\u7d93\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u6838\u5b9a\uff1a\u4e00\u3001\u5e74\u6eff\u4e8c\u5341\u6b72\u6216\u672a\u6eff\u4e8c\u5341\u6b72\u5df2\u7d50\u5a5a\u8005\u3002<\/strong>\u4e8c\u3001\u7533\u8acb\u4eba\u4e4b\u6236\u7c4d\u6240\u5728\u5730\u53ca\u5176\u8fb2\u696d\u7528\u5730\uff0c\u9808\u5728\u540c\u4e00\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u5167<\/strong>\uff0c\u4e14\u5176\u571f\u5730\u53d6\u5f97\u53ca\u6236\u7c4d\u767b\u8a18\u5747\u61c9\u6eff\u4e8c\u5e74<\/strong>\u8005\u3002\u4f46\u53c3\u52a0\u8208\u5efa\u96c6\u6751\u8fb2\u820d\u5efa\u7bc9\u7269\u5750\u843d\u4e4b\u8fb2\u696d\u7528\u5730\uff0c\u4e0d\u53d7\u571f\u5730\u53d6\u5f97\u61c9\u6eff\u4e8c\u5e74\u4e4b\u9650\u5236\u3002\u4e09\u3001\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u4e4b\u8a72\u7b46\u8fb2\u696d\u7528\u5730\u9762\u7a4d\u4e0d\u5f97\u5c0f\u65bc\u96f6\u9ede\u4e8c\u4e94\u516c\u9803\u3002<\/strong>\u4f46\u53c3\u52a0\u8208\u5efa\u96c6\u6751\u8fb2\u820d\u53ca\u65bc\u96e2\u5cf6\u5730\u5340\u8208\u5efa\u8fb2\u820d\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002\u56db\u3001\u7533\u8acb\u4eba\u7121\u81ea\u7528\u8fb2\u820d\u8005\u3002\u7533\u8acb\u4eba\u5df2\u9818\u6709\u500b\u5225\u8fb2\u820d\u6216\u96c6\u6751\u8fb2\u820d\u5efa\u9020\u57f7\u7167\u8005\uff0c\u8996\u70ba\u5df2\u6709\u81ea\u7528\u8fb2\u820d\u3002\u4f46\u8a72\u5efa\u9020\u57f7\u7167\u5c6c\u5c1a\u672a\u958b\u5de5\u4e14\u5df2\u64a4\u92b7\u6216\u539f\u7533\u8acb\u6848\u4ef6\u91cd\u65b0\u7533\u8acb\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002\u4e94\u3001\u7533\u8acb\u4eba\u70ba\u8a72\u8fb2\u696d\u7528\u5730\u4e4b\u6240\u6709\u6b0a\u4eba\uff0c\u4e14\u8a72\u8fb2\u696d\u7528\u5730\u61c9\u78ba\u4f9b\u8fb2\u696d\u4f7f\u7528\u53ca\u5c6c\u672a\u7d93\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u8005\uff1b\u8a72\u8fb2\u820d\u4e4b\u8208\u5efa\u4e26\u4e0d\u5f97\u5f71\u97ff\u8fb2\u696d\u751f\u7522\u74b0\u5883\u53ca\u8fb2\u6751\u767c\u5c55\u3002<\/strong>\u524d\u9805\u7b2c\u4e94\u6b3e\u898f\u5b9a\u78ba\u4f9b\u8fb2\u696d\u4f7f\u7528\u8207\u4e0d\u5f71\u97ff\u8fb2\u696d\u751f\u7522\u74b0\u5883\u53ca\u8fb2\u6751\u767c\u5c55\u4e4b\u8a8d\u5b9a\uff0c\u7531\u7533\u8acb\u4eba\u6aa2\u9644\u4f9d\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u8a02\u5b9a\u4e4b\u7d93\u71df\u8a08\u756b\u66f8\u683c\u5f0f\uff0c\u8f09\u660e\u8a72\u7b46\u8fb2\u696d\u7528\u5730\u8fb2\u696d\u7d93\u71df\u73fe\u6cc1\u3001\u8fb2\u696d\u7528\u5730\u6574\u9ad4\u914d\u7f6e\u53ca\u5176\u4ed6\u4e8b\u9805\uff0c\u9001\u8acb\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u5be9\u67e5\u3002\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u70ba\u8fa6\u7406\u7b2c\u4e00\u9805\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u4e4b\u6838\u5b9a\u4f5c\u696d\uff0c\u5f97\u7531\u8fb2\u696d\u55ae\u4f4d\u9080\u96c6\u74b0\u5883\u4fdd\u8b77\u3001\u5efa\u7bc9\u7ba1\u7406\u3001\u5730\u653f\u3001\u90fd\u5e02\u8a08\u756b\u7b49\u55ae\u4f4d\u7d44\u6210\u5be9\u67e5\u5c0f\u7d44\uff0c\u5be9\u67e5\u524d\u4e8c\u9805\u3001\u7b2c\u4e09\u689d\u3001\u7b2c\u56db\u689d\u81f3\u7b2c\u516d\u689d\u898f\u5b9a\u4e8b\u9805\u3002<\/p>\n\n\n

\u8fb2\u696d\u7528\u5730\u8208\u5efa\u8fb2\u820d\u8fa6\u6cd5 \u7b2c 3 \u689d\u4f9d\u672c\u689d\u4f8b\u7b2c\u5341\u516b\u689d\u7b2c\u4e09\u9805\u898f\u5b9a\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u4e4b\u7533\u8acb\u4eba\u61c9\u70ba\u8fb2\u6c11\uff0c\u4e14\u5176\u8cc7\u683c\u61c9\u7b26\u5408\u524d\u689d\u7b2c\u4e00\u9805\u7b2c\u56db\u6b3e\u53ca\u7b2c\u4e94\u6b3e\u898f\u5b9a\uff0c\u5176\u7533\u8acb\u8208\u5efa\u8fb2\u820d\uff0c\u5f97\u4f9d\u90fd\u5e02\u8a08\u756b\u6cd5\u7b2c\u516b\u5341\u4e94\u689d\u6388\u6b0a\u8a02\u5b9a\u4e4b\u65bd\u884c\u7d30\u5247\u8207\u81ea\u6cbb\u6cd5\u898f\u3001\u5be6\u65bd\u5340\u57df\u8a08\u756b\u5730\u5340\u5efa\u7bc9\u7ba1\u7406\u8fa6\u6cd5\u3001\u5efa\u7bc9\u6cd5\u3001\u570b\u5bb6\u516c\u5712\u6cd5\u53ca\u5176\u4ed6\u76f8\u95dc\u6cd5\u4ee4\u898f\u5b9a\u8fa6\u7406\u3002<\/p>\n\n\n

\u8fb2\u696d\u7528\u5730\u8208\u5efa\u8fb2\u820d\u8fa6\u6cd5 \u7b2c 3-1 \u689d\u8fb2\u6c11\u4e4b\u8a8d\u5b9a\uff0c\u7531\u8fb2\u6c11\u65bc\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u6642\uff0c\u6aa2\u9644\u8fb2\u696d\u751f\u7522\u76f8\u95dc\u4f50\u8b49\u8cc7\u6599\uff0c\u7d93\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u6703\u540c\u5c08\u5bb6\u3001\u5b78\u8005\u6703\u52d8\u5f8c\u8a8d\u5b9a\u4e4b\u3002\u4f46\u5c6c\u8fb2\u6c11\u5065\u5eb7\u4fdd\u96aa\u88ab\u4fdd\u96aa\u4eba\u6216\u5168\u6c11\u5065\u5eb7\u4fdd\u96aa\u7b2c\u4e09\u985e\u88ab\u4fdd\u96aa\u4eba\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002<\/p>\n\n\n

\u8fb2\u696d\u7528\u5730\u8208\u5efa\u8fb2\u820d\u8fa6\u6cd5 \u7b2c 5 \u689d\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u4e4b\u8fb2\u696d\u7528\u5730\uff0c\u6709\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u8005\uff0c\u4e0d\u5f97\u4f9d\u672c\u8fa6\u6cd5\u7533\u8acb\u8208\u5efa\u8fb2\u820d\uff1a\u4e00\u3001\u975e\u90fd\u5e02\u571f\u5730\u5de5\u696d\u5340\u6216\u6cb3\u5ddd\u5340\u3002\u4e8c\u3001\u524d\u6b3e\u4ee5\u5916\u5176\u4ed6\u4f7f\u7528\u5206\u5340\u4e4b\u6c34\u5229\u7528\u5730\u3001\u751f\u614b\u4fdd\u8b77\u7528\u5730\u3001\u570b\u571f\u4fdd\u5b89\u7528\u5730\u6216\u6797\u696d\u7528\u5730\u3002\u4e09\u3001\u975e\u90fd\u5e02\u571f\u5730\u68ee\u6797\u5340\u990a\u6b96\u7528\u5730\u3002\u56db\u3001\u5176\u4ed6\u9055\u53cd\u571f\u5730\u4f7f\u7528\u7ba1\u5236\u898f\u5b9a\u8005\u3002\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u4e4b\u8fb2\u696d\u7528\u5730\uff0c\u6709\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u8005\uff0c\u4e0d\u5f97\u4f9d\u672c\u8fa6\u6cd5\u7533\u8acb\u8208\u5efa\u96c6\u6751\u8fb2\u820d\uff1a\u4e00\u3001\u975e\u90fd\u5e02\u571f\u5730\u7279\u5b9a\u8fb2\u696d\u5340\u3002\u4e8c\u3001\u975e\u90fd\u5e02\u571f\u5730\u68ee\u6797\u5340\u8fb2\u7267\u7528\u5730\u3002\u4e09\u3001\u90fd\u5e02\u8a08\u756b\u4fdd\u8b77\u5340\u3002<\/p>\n\n\n

2\u3001\u4f9d\u90fd\u5e02\u8a08\u756b\u6cd5\u53f0\u7063\u7701\u65bd\u884c\u7d30\u5247\u7b2c29\u689d\uff1a<\/p>\n\n\n

\u7b2c 29 \u689d\u8fb2\u696d\u5340\u70ba\u4fdd\u6301\u8fb2\u696d\u751f\u7522\u800c\u5283\u5b9a\uff0c\u9664\u4fdd\u6301\u8fb2\u696d\u751f\u7522\u5916\uff0c\u50c5\u5f97\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u3001\u8fb2\u696d\u7522\u92b7\u5fc5\u8981\u8a2d\u65bd\u3001\u4f11\u9592\u8fb2\u696d\u8a2d\u65bd\u3001\u81ea\u7136\u4fdd\u80b2\u8a2d\u65bd\u3001\u7da0\u80fd\u8a2d\u65bd\u53ca\u8fb2\u6751\u518d\u751f\u76f8\u95dc\u516c\u5171\u8a2d\u65bd\u3002\u4f46\u7b2c\u4e8c\u5341\u4e5d\u689d\u4e4b\u4e00\u3001\u7b2c\u4e8c\u5341\u4e5d\u689d\u4e4b\u4e8c\u53ca\u7b2c\u4e09\u5341\u689d\u6240\u898f\u5b9a\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u9808\u7b26\u5408\u4e0b\u5217\u898f\u5b9a\uff1a\u4e00\u3001\u8208\u5efa\u8fb2\u820d\u4e4b\u7533\u8acb\u4eba\u5fc5\u9808\u5177\u5099\u8fb2\u6c11\u8eab\u5206\uff0c\u4e26\u61c9\u5728\u8a72\u8fb2\u696d\u5340\u5167\u6709\u8fb2\u696d\u7528\u5730\u6216\u8fb2\u5834\u3002\u4e8c\u3001\u8fb2\u820d\u4e4b\u9ad8\u5ea6\u4e0d\u5f97\u8d85\u904e\u56db\u5c64\u6216\u5341\u56db\u516c\u5c3a<\/strong>\uff0c\u5efa\u7bc9\u9762\u7a4d\u4e0d\u5f97\u8d85\u904e\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u4e4b\u8a72\u5b97\u8fb2\u696d\u7528\u5730\u9762\u7a4d\u767e\u5206\u4e4b\u5341\uff0c\u5efa\u7bc9\u7e3d\u6a13\u5730\u677f\u9762\u7a4d\u4e0d\u5f97\u8d85\u904e\u516d\u767e\u516d\u5341\u5e73\u65b9\u516c\u5c3a\uff0c\u8207\u90fd\u5e02\u8a08\u756b\u9053\u8def\u5883\u754c\u4e4b\u8ddd\u96e2\uff0c\u9664\u5408\u6cd5\u8fb2\u820d\u7533\u8acb\u7acb\u9ad4\u589e\u5efa\u5916\uff0c\u4e0d\u5f97\u5c0f\u65bc\u516b\u516c\u5c3a\u3002\u4e09\u3001\u90fd\u5e02\u8a08\u756b\u8fb2\u696d\u5340\u5167\u4e4b\u8fb2\u696d\u7528\u5730\uff0c\u5176\u5df2\u7533\u8acb\u5efa\u7bc9\u8005\uff08\u5305\u62ec\u767e\u5206\u4e4b\u5341\u8fb2\u820d\u9762\u7a4d\u53ca\u767e\u5206\u4e4b\u4e5d\u5341\u4e4b\u8fb2\u696d\u7528\u5730\uff09\uff0c\u4e3b\u7ba1\u5efa\u7bc9\u6a5f\u95dc\u61c9\u65bc\u90fd\u5e02\u8a08\u756b\u53ca\u5730\u7c4d\u5957\u7e6a\u5716\u4e0a\u8457\u8272\u6a19\u793a\u4e4b\uff0c\u55e3\u5f8c\u4e0d\u8ad6\u8a72\u767e\u5206\u4e4b\u4e5d\u5341\u8fb2\u696d\u7528\u5730\u662f\u5426\u5206\u5272\uff0c\u5747\u4e0d\u5f97\u518d\u884c\u7533\u8acb\u8208\u5efa\u8fb2\u820d\u3002\u56db\u3001\u8fb2\u820d\u4e0d\u5f97\u64c5\u81ea\u8b8a\u66f4\u4f7f\u7528\u3002\u7b2c\u4e00\u9805\u6240\u5b9a\u8fb2\u696d\u7522\u92b7\u5fc5\u8981\u8a2d\u65bd\u3001\u4f11\u9592\u8fb2\u696d\u8a2d\u65bd\u3001\u81ea\u7136\u4fdd\u80b2\u8a2d\u65bd\u3001\u7da0\u80fd\u8a2d\u65bd\u53ca\u8fb2\u6751\u518d\u751f\u76f8\u95dc\u516c\u5171\u8a2d\u65bd\u4e4b\u9805\u76ee\u7531\u8fb2\u696d\u4e3b\u7ba1\u6a5f\u95dc\u8a8d\u5b9a\uff0c\u4e26\u4f9d\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\u6240\u5b9a\u76f8\u95dc\u6cd5\u4ee4\u898f\u5b9a\u8fa6\u7406\uff0c\u4e14\u4e0d\u5f97\u64c5\u81ea\u8b8a\u66f4\u4f7f\u7528\uff1b\u8fb2\u696d\u7522\u92b7\u5fc5\u8981\u8a2d\u65bd\u4e4b\u5efa\u853d\u7387\u4e0d\u5f97\u8d85\u904e\u767e\u5206\u4e4b\u516d\u5341\uff0c\u4f11\u9592\u8fb2\u696d\u8a2d\u65bd\u4e4b\u5efa\u853d\u7387\u4e0d\u5f97\u8d85\u904e\u767e\u5206\u4e4b\u4e8c\u5341\u3001\u81ea\u7136\u4fdd\u80b2\u8a2d\u65bd\u4e4b\u5efa\u853d\u7387\u4e0d\u5f97\u8d85\u904e\u767e\u5206\u4e4b\u56db\u5341\u3002\u524d\u9805\u8fb2\u696d\u7522\u92b7\u5fc5\u8981\u8a2d\u65bd\uff0c\u4e0d\u5f97\u4f9b\u70ba\u5c45\u5ba4\u3001\u5de5\u5ee0\u53ca\u5176\u4ed6\u975e\u8fb2\u696d\u7522\u92b7\u5fc5\u8981\u8a2d\u65bd\u4f7f\u7528\u3002\u4f46\u7d93\u6838\u51c6\u5de5\u5ee0\u767b\u8a18\u4e4b\u8fb2\u696d\u7522\u92b7\u5fc5\u8981\u8a2d\u65bd\uff0c\u4e0d\u5728\u6b64\u9650\u3002\u7b2c\u4e00\u9805\u8fb2\u696d\u7528\u5730\u5167\u4e4b\u8fb2\u820d\u3001\u8fb2\u696d\u7522\u92b7\u5fc5\u8981\u8a2d\u65bd\u3001\u4f11\u9592\u8fb2\u696d\u8a2d\u65bd\u53ca\u81ea\u7136\u4fdd\u80b2\u8a2d\u65bd\uff0c\u5176\u5efa\u853d\u7387\u61c9\u4e00\u4f75\u8a08\u7b97\uff0c\u5408\u8a08\u4e0d\u5f97\u8d85\u904e\u767e\u5206\u4e4b\u516d\u5341\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u4e00\u3001\u4f55\u8b02\u8fb2\u696d\u7528\u5730\uff1a\u7c21\u7a31\u8fb2\u5730\uff0c\u4f9d\u8fb2\u767c#3\u3001\u571f\u7a05#10\uff1a \u672c\u6cd5\u6240\u7a31\u8fb2\u696d\u7528\u5730\uff0c\u6307\u975e\u90fd\u5e02 … \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-630","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\/630","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=630"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/630\/revisions"}],"predecessor-version":[{"id":1706,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/630\/revisions\/1706"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=630"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}