{"id":73,"date":"2021-06-15T14:52:57","date_gmt":"2021-06-15T06:52:57","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=73"},"modified":"2023-06-06T11:48:17","modified_gmt":"2023-06-06T03:48:17","slug":"%e7%a4%be%e5%9c%98%e6%b3%95%e4%ba%ba%e8%b2%a1%e7%a8%85%e8%99%95%e7%90%86%e8%a6%8f%e5%ae%9a","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=73","title":{"rendered":"\u793e\u5718\u6cd5\u4eba\u8ca1\u7a05\u8655\u7406\u898f\u5b9a"},"content":{"rendered":"\n<p>\u4e00\u3001 \u4f9d\u4eba\u6c11\u5718\u9ad4\u6cd5\u7b2c66\u689d\u898f\u5b9a\uff1a\u4eba\u6c11\u5718\u9ad4\u9078\u4efb\u8077\u54e1\u4e4b\u9078\u8209\u7f77\u514d\u3001\u5de5\u4f5c\u4eba\u54e1\u4e4b\u7ba1\u7406\u8207\u8ca1\u52d9\u4e4b\u8655\u7406\uff0c\u5176\u8fa6\u6cd5\u7531\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u5b9a\u4e4b\u3002<\/p>\n\n\n<p><br \/>\u4e8c\u3001 \u4ee5\u4e0b\u70ba\u793e\u6703\u5718\u9ad4\u8ca1\u52d9\u8655\u7406\u8fa6\u6cd5\uff1a<\/p>\n\n\n<p><\/p>\n\n\n<ol class=\"wp-block-list\"><li>\u7b2c5\u689d\uff1a\u793e\u6703\u5718\u9ad4\u7684\u6703\u8a08\u57fa\u790e\uff0c\u5e73\u6642\u63a1\u7528\u73fe\u91d1\u6536\u4ed8\u5236\uff0c\u5e74\u7d42\u7d50\u7b97\u6642\u63a1\u6b0a\u8cac\u767c\u751f\u5236<\/li><li>\u7b2c6\u689d\uff1a\u6703\u8a08\u5831\u544a\u898f\u5b9a\u5982\u4e0b\uff1a<br \/>\u4e00\u3001\u6536\u652f\u7d50\u7b97\u8868<br \/>\u4e8c\u3001\u73fe\u91d1\u51fa\u7d0d\u8868<br \/>\u4e09\u3001\u8cc7\u7522\u8ca0\u50b5\u8868<br \/>\u56db\u3001\u8ca1\u7522\u76ee\u9304<br \/>\u4e94\u3001\u57fa\u91d1\u6536\u652f\u8868<\/li><li>\u7b2c7\u689d\uff1a\u6703\u8a08\u79d1\u76ee\u5206\u8cc7\u7522\u3001\u8ca0\u50b5\u3001\u57fa\u91d1\u66a8\u9918\u7d40\u3001\u6536\u5165\u3001\u652f\u51fa\u4e94\u985e\u3002<\/li><li>\u7b2c17\u689d\uff1a\u793e\u6703\u5718\u9ad4\u6703\u54e1\u4e4b\u5165\u6703\u8cbb\u53ca\u5e38\u5e74\u6703\u8cbb\uff0c\u5176\u6a19\u6e96\u53ca\u7e73\u7d0d\u65b9\u5f0f\u61c9\u8a02\u5165\u7ae0\u7a0b\uff0c\u7d93\u6703\u54e1(\u6703\u54e1\u4ee3\u8868)\u5927\u6703\u901a\u904e\u4e26\u5831\u8acb\u4e3b\u7ba1\u6a5f\u95dc\u6838\u5099\u5f8c\u884c\u4e4b\u3002<\/li><li>\u7b2c19\u689d\uff1a\u793e\u6703\u5718\u9ad4\u6703\u54e1\u7e73\u7d0d\u4e4b\u5404\u9805\u8cbb\u7528\uff0c\u65bc\u9000\u6703\u6642\uff0c\u4e0d\u5f97\u8acb\u6c42\u9000\u9084\u3002<\/li><li>\u7b2c20\u689d\uff1a\u793e\u6703\u5718\u9ad4\u61c9\u9010\u5e74\u63d0\u5217\u6e96\u5099\u57fa\u91d1\uff0c\u6bcf\u5e74\u63d0\u5217\u6578\u984d\u70ba\u6536\u5165\u7e3d\u984d\u767e\u5206\u4e4b\u4e8c\u5341\u4ee5\u4e0b\u3002\u4f46\u793e\u6703\u5718\u9ad4\u6c7a\u7b97\u767c\u751f\u8667\u640d\u6642\uff0c\u5f97\u4e0d\u63d0\u5217\u3002\u524d\u9805\u57fa\u91d1\u53ca\u5176\u5b73\u606f\u61c9\u5c08\u6236\u5b58\u5132\uff0c\u975e\u7d93\u7406\u4e8b\u6703\u901a\u904e\uff0c\u4e0d\u5f97\u52d5\u652f<\/li><li>\u7b2c21\u689d\uff1a\u793e\u6703\u5718\u9ad4\u4e4b\u4ee5\u524d\u5e74\u5ea6\u4e4b\u6c7a\u7b97\u7d50\u9918\uff0c\u8a12\u4f5c\u70ba\u4e0b\u5e74\u5ea6\u652f\u51fa\u4e4b\u8ca1\u6e90\u4f7f\u7528\u3002<\/li><\/ol>\n\n\n<p>\u4e09\u3001 \u6703\u8a08\u79d1\u76ee\u8aaa\u660e\uff1a(\u50c5\u8aaa\u660e\u793e\u6703\u5718\u9ad4\u7279\u6b8a\u9805\u76ee)<\/p>\n\n\n<p><\/p>\n\n\n<ol class=\"wp-block-list\"><li>\u8cc7\u7522\u9805\uff1a<br \/>A. \u9280\u884c\u5b58\u6b3e-\u57fa\u91d1\uff1a\u4f9d\u672c\u8fa6\u6cd5\u7b2c\u4e8c\u5341\u689d\u898f\u5b9a\u5b58\u5165\u884c\u5eab\u6216\u4fe1\u8a17\u516c\u53f8\u4e4b\u57fa\u91d1\u5c08\u6236\u5b58\u6b3e\u3002<\/li><li>\u57fa\u91d1\u66a8\u9918\u7d40\uff1a<br \/>A. \u57fa\u91d1\uff1a\u4f9d\u672c\u8fa6\u6cd5\u7b2c\u4e8c\u5341\u689d\u898f\u5b9a\u63d0\u5217\u4e4b\u6e96\u5099\u57fa\u91d1\u53ca\u5176\u5b73\u606f\u3002<br \/>B. \u9918\u7d40\uff1a\u6536\u652f\u6c7a\u7b97\u6240\u767c\u751f\u7d50\u9918\u6216\u77ed\u7d40\u4e4b\u6b3e\u9805<br \/>I. \u7d2f\u8a08\u9918\u7d40\uff1a\u6b77\u5e74\u7d93\u8cbb\u6536\u652f\u6c7a\u7b97\u4e4b\u9918\u7d40\u3002<br \/>II. \u672c\u671f\u9918\u7d40\uff1a\u672c\u5e74\u5ea6\u7d93\u8cbb\u6536\u652f\u6c7a\u7b97\u4e4b\u9918\u7d40\u3002<\/li><li>\u6536\u5165\u985e\uff1a<br \/>A. \u5165\u6703\u8cbb\uff1a\u6703\u54e1\u5165\u6703\u6642\uff0c\u4f9d\u7ae0\u7a0b\u898f\u5b9a\u4e00\u6b21\u7e73\u7d0d\u4e4b\u6703\u8cbb\u3002<br \/>B. \u5e38\u5e74\u6703\u8cbb\uff1a\u6703\u54e1\u4f9d\u7ae0\u7a0b\u898f\u5b9a\u7e73\u7d0d\u4e4b\u5e38\u5e74\u6703\u8cbb\u3002<br \/>C. \u6703\u54e1\u6350\u6b3e\uff1a\u7531\u6703\u54e1\u81ea\u7531\u6350\u52a9\u4e4b\u6b3e\u9805\u3002<br \/>D. \u88dc\u52a9\u6536\u5165\uff1a\u653f\u5e9c\u6216\u5176\u4ed6\u5718\u9ad4\u88dc\u52a9\u4e4b\u6536\u5165\uff0c\u5176\u7d30\u76ee\u5206\u70ba\uff1a<br \/>I. \u653f\u5e9c\u88dc\u52a9\u6536\u5165\uff1a\u7d93\u653f\u5e9c\u6838\u51c6\u88dc\u52a9\u4e4b\u7d93\u8cbb\u3002<br \/>II. \u5176\u4ed6\u88dc\u52a9\u6536\u5165\uff1a\u63a5\u53d7\u5176\u4ed6\u6709\u95dc\u88dc\u52a9\u3002<br \/>E. \u59d4\u8a17\u6536\u76ca\uff1a\u63a5\u53d7\u6709\u95dc\u6a5f\u95dc\u5718\u9ad4\u59d4\u8a17\u8209\u8fa6\u696d\u52d9\u7684\u5404\u9805\u6536\u5165\u3002<br \/>F. \u6703\u54e1\u670d\u52d9\u6536\u5165\uff1a\u63d0\u4f9b\u6703\u54e1\u670d\u52d9\u4e4b\u6536\u5165<br \/>G. \u5c08\u6848\u8a08\u756b\u6536\u5165\uff1a\u8209\u8fa6\u5c08\u6848\u8a08\u756b\u4e4b\u6536\u5165<br \/>H. \u5176\u4ed6\u6536\u5165\uff1a\u4e0d\u5c6c\u65bc\u4e0a\u5217\u4e4b\u5404\u9805\u6536\u5165<\/li><li>\u652f\u51fa\u985e\uff1a<br \/>A. \u4eba\u4e8b\u8cbb\uff1a\u5de5\u4f5c\u4eba\u54e1\u4e4b\u85aa\u7d66\u53ca\u5176\u4ed6\u88dc\u52a9\u8cbb\u734e\u91d1\u7b49\uff0c\u5176\u7d30\u76ee\u8209\u4f8b\u5982\u4e0b\uff1a<br \/>I. \u54e1\u5de5\u85aa\u7d66<br \/>II. \u517c\u8077\u4eba\u54e1\u8eca\u99ac\u8cbb<br \/>III. \u4fdd\u96aa\u88dc\u52a9\u8cbb<br \/>IV. \u5e74\u7d42\u6210\u7e3e\u8003\u6838\u734e\u91d1<br \/>V. \u4e0d\u4f11\u5047\u734e\u91d1<br \/>VI. \u52a0\u73ed\u503c\u73ed\u8cbb<br \/>VII. \u5176\u4ed6\u4eba\u4e8b\u8cbb<br \/>B. \u8fa6\u516c\u8cbb\uff1a\u8655\u7406\u6703\u52d9\u6240\u9700\u4e4b\u5404\u9805\u8cbb\u7528\uff0c\u5176\u7d30\u76ee\u8209\u4f8b\u5982\u4e0b\uff1a<br \/>I. \u6587\u5177\u3001\u66f8\u5831\u3001\u96dc\u8a8c\u8cbb<br \/>II. \u5370\u5237\u8cbb<br \/>III. \u6c34\u96fb\u71c3\u6599\u8cbb<br \/>IV. \u65c5\u904b\u8cbb<br \/>V. \u90f5\u96fb\u8cbb<br \/>VI. \u5927\u6a13\u7ba1\u7406\u8cbb<br \/>VII. \u79df\u8ce6\u8cbb<br \/>VIII. \u4fee\u7e55\u7dad\u8b77\u8cbb<br \/>IX. \u8ca1\u7522\u4fdd\u96aa\u8cbb<br \/>X. \u516c\u5171\u95dc\u4fc2\u8cbb<br \/>XI. \u4eba\u4e8b\u67e5\u6838\u8cbb<br \/>XII. \u5176\u4ed6\u8fa6\u516c\u8cbb<br \/>C. \u696d\u52d9\u8cbb\uff1a\u8fa6\u7406\u696d\u52d9\u6240\u9700\u4e4b\u5404\u9805\u8cbb\u7528\uff0c\u5176\u7d30\u76ee\u8209\u4f8b\u5982\u4e0b\uff1a<br \/>I. \u6703\u8b70\u8cbb<br \/>II. \u806f\u8abc\u6d3b\u52d5\u8cbb<br \/>III. \u696d\u52d9\u63a8\u5c55\u8cbb<br \/>IV. \u5c55\u89bd\u8cbb<br \/>V. \u8003\u5bdf\u89c0\u6469\u8cbb<br \/>VI. \u6703\u520a(\u8a0a)\u7de8\u5370\u8cbb<br \/>VII. \u8abf\u67e5\u7d71\u8a08\u8cbb<br \/>VIII. \u63a5\u53d7\u59d4\u8a17\u696d\u52d9\u8cbb<br \/>IX. \u5167\u90e8\u4f5c\u696d\u7d44\u7e54\u696d\u52d9\u8cbb<br \/>X. \u7814\u7a76\u767c\u5c55\u8cbb<br \/>XI. \u793e\u6703\u670d\u52d9\u8cbb<br \/>XII. \u5176\u4ed6\u696d\u52d9\u8cbb<br \/>D. \u8cfc\u7f6e\u8cbb\uff1a\u8cfc\u7f6e\u8010\u7528\u5e74\u9650\u4e0d\u53ca\u5169\u5e74\u7269\u54c1\u6240\u9700\u4e4b\u5404\u9805\u652f\u51fa<br \/>E. \u6298\u820a\uff1a\u672c\u671f\u5206\u6524\u4e4b\u5404\u9805\u56fa\u5b9a\u8cc7\u7522\u6210\u672c\u3002<br \/>F. \u7e73\u7d0d\u4e0a\u7d1a\u5718\u9ad4\u6703\u8cbb\uff1a\u4f9d\u898f\u5b9a\u52a0\u5165\u4e0a\u7d1a\u5718\u9ad4\u70ba\u6703\u54e1\u6240\u9700\u7e73\u7d0d\u4e4b\u5165\u6703\u8cbb\u53ca\u5e38\u5e74\u6703\u8cbb\u3002<br \/>G. \u7e73\u7d0d\u5176\u4ed6\u5718\u9ad4\u6703\u8cbb\uff1a\u4f9d\u5be6\u969b\u9700\u8981\u52a0\u5165\u570b\u5167\u5718\u9ad4\u6216\u570b\u969b\u5718\u9ad4\u6240\u9700\u7e73\u7d0d\u4e4b\u5165\u6703\u8cbb\u53ca\u5e38\u5e74\u6703\u8cbb\u3002<br \/>H. \u6350\u52a9\u8cbb\uff1a\u5831\u7d93\u4e3b\u7ba1\u6a5f\u95dc\u6838\u5099\u4e4b\u6350\u52a9\u652f\u51fa\u3002<br \/>I. \u5c08\u6848\u8a08\u756b\u652f\u51fa<br \/>J. \u96dc\u9805\u652f\u51fa\uff1a\u4e0d\u5c6c\u65bc\u4e0a\u9805\u4e4b\u5404\u9805\u652f\u51fa\u3002<br \/>K. \u9810\u5099\u91d1\uff1a\u9810\u7b97\u5916\u9700\u8981\u652f\u51fa\u4e4b\u9810\u5099\u91d1\u3002<br \/>L. \u63d0\u64a5\u57fa\u91d1\uff1a\u4f9d\u898f\u5b9a\u63d0\u64a5\u4e4b\u6e96\u5099\u57fa\u91d1\u3002<\/li><\/ol>\n\n\n<p>\u56db\u3001 \u6536\u5165\u8a8d\u5217\u8ca1\u6703\u7a05\u52d9\u8655\u7406\uff1a(\u4ee5\u4e0b\u7bc0\u9304\u9673\u7a3b\u677e\u3001\u674e\u60e0\u7f8e\u5171\u540c\u8457\u4f5c\u4e4b\u4e2d\u5c0f\u578bNPO\u6703\u8a08\u5be6\u52d9\u624b\u518a)<\/p>\n\n\n<p><br \/>A. \u5be6\u7269\u6350\u8d08\uff1a\u5305\u62ec\u5982\u4f55\u958b\u7acb\u6536\u64da?\u3001\u6703\u8a08\u5e33\u52d9\u5982\u4f55\u8655\u7406?\u3001\u8f49\u8d08\u5982\u4f55\u5217\u55ae\u901a\u5831?<br \/>B. \u71df\u5229\u4e8b\u696d\u4e4b\u5be6\u7269\u6350\u8d08\uff1a\u71df\u5229\u4e8b\u696d\u4ee5\u81ea\u5bb6\u7522\u54c1\u6350\u8d08\u7d66\u975e\u71df\u696d\u7d44\u7e54(\u5be6\u7269\u6350\u8d08)\u6642\uff0c\u70ba\u7121\u511f\u79fb\u8f49\u4ed6\u4eba\u7522\u54c1\u8996\u70ba\u92b7\u552e\u8ca8\u7269\u3002\u8332\u53c3\u8003\u71df\u696d\u7a05\u6cd5\u7b2c3\u689d\u3001\u8ca1\u653f\u90e8\u53f0\u8ca1\u7a05\u7b2c761112325\u865f\u51fd\u3001\u71df\u5229\u4e8b\u696d\u67e5\u6838\u6e96\u5247\u7b2c15\u689d\u4e4b1\u3001\u53ca\u8ca1\u653f\u90e8\u53f0\u8ca1\u7a05\u5b57\u7b2c9700346920\u865f\u51fd\u7b49\u898f\u5b9a\uff0c\u8aaa\u660e\u5982\u4e0b\uff1a(\u91dd\u5c0d\u6350\u8d08\u8005)<br \/>I. \u5982\u8cfc\u8cb7\u6642\u6240\u652f\u4ed8\u4e4b\u9032\u9805\u7a05\u984d\u5df3\u7533\u5831\u6263\u62b5\u92b7\u9805\u7a05\u984d\u8005\uff0c\u61c9\u6309\u6642\u50f9\u958b\u7acb\u7d71\u4e00\u767c\u7968\u5831\u7e73\u71df\u696d\u7a05\u3002<br \/>II. \u65bc\u5b58\u8ca8\u5e33\u8f09\u660e\u6350\u8d08\u7522\u54c1\u7684\u54c1\u540d\u3001\u6578\u91cf\u53ca\u6210\u672c\u91d1\u984d\uff0c\u4e26\u4ee5\u8a72\u7522\u54c1\u4e4b\u5be6\u969b\u6210\u672c\u8a8d\u5b9a\u6350\u8d08\u91d1\u984d\u3002<br \/>III. \u53d6\u5f97\u53d7\u8d08\u55ae\u4f4d\u51fa\u5177\u4e4b\u7269\u8cc7\u6350\u8d08\u6536\u64da\u6216\u8b49\u660e\u6587\u4ef6\u7b49\u3002<br \/>IV. \u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c89\u689d\u7b2c3\u9805\u898f\u5b9a\uff0c\u65bc\u6b21\u5e74\u4e00\u6708\u5e95\u524d\uff0c\u4f9d\u898f\u5b9a\u683c\u5f0f\u5217\u55ae\u7533\u5831\uff0c\u4e26\u4ee5\u6210\u672c\u91d1\u984d\u586b\u767c\u514d\u6263\u7e73\u6191\u55ae\u4e88\u53d7\u8d08\u4e4b\u975e\u71df\u696d\u7d44\u7e54\u3002<br \/>C. \u975e\u71df\u5229\u7d44\u7e54\u53d7\u8d08\u5be6\u7269\u5be6\u52d9\u4e0a\u6709\u5e7e\u7a2e\u8655\u7406\u65b9\u5f0f\uff1a<br \/>I. \u958b\u7acb\u6350\u7269\u6536\u64da(\u4e0d\u8f09\u660e\u91d1\u984d)<br \/>\u4f9d\u8ca1\u653f\u90e896.10.22\u81fa\u8ca1\u7a05\u5b57\u7b2c09604116130\u865f\u51fd\u6587\u8981\u65e8\uff1a\u70ba\u907f\u514d\u7d0d\u7a05\u7fa9\u52d9\u4eba\u9015\u4f9d\u53d7\u8d08\u6a5f\u95dc\u958b\u5177\u4e4b\u81f4\u8b1d\u51fd\u3001\u8b49\u660e\u51fd\u6216\u5176\u4ed6\u8b49\u660e\u6587\u4ef6\u4e0a\u6240\u8f09\u4e4b\u53d7\u8d08\u50f9\u503c\u65bc\u7533\u5831\u6240\u5f97\u7a05\u6642\u5217\u5831\u6350\u8d08\u5217\u8209\u6263\u9664\u800c\u5f15\u767c\u8a8d\u5b9a\u722d\u8b70\uff0c\u8acb\u5404\u7d1a\u653f\u5e9c\u65bc\u63a5\u53d7\u571f\u5730\u53ca\u5176\u4ed6\u5be6\u7269\u6350\u8d08\u4e4b\u76f8\u95dc\u6587\u65e5\u4e0a\uff0c\u514d\u8f09\u660e\u53d7\u8d08\u7269\u4e4b\u50f9\u503c\u3002<br \/>\u53e6\u65bc92\u5e746\u67083\u65e5\u53ca94\u5e741\u670826\u65e5\u5206\u5225\u4ee5\u53f0\u8ca1\u7a05\u7b2c0920454138\u865f\u51fd\u53ca\u7b2c09400027900\u865f\u51fd\u8acb\u5167\u653f\u90e8\u901a\u5831\u5404\u7e23\u5e02\u653f\u5e9c\uff0c\u65bc\u63a5\u53d7\u571f\u5730\u53ca\u5176\u4ed6\u5be6\u7269\u6350\u8d08\u4e4b\u76f8\u95dc\u6587\u66f8\u4e0a\uff0c\u514d\u8f09\u53d7\u8d08\u7269\u50f9\u503c\uff0c\u55e3\u518d\u65bc94\u5e743\u670816\u65e5\u4ee5\u53f0\u8ca1\u7a05\u5b57\u7b2c09404512540\u865f\u51fd\u8acb\u5404\u7d1a\u653f\u5e9c\u8f49\u77e5\u6240\u8f44\u9109\u3001\u93ae\u3001\u5e02\u516c\u6240\u77e5\u7167\u3002<br \/>II. \u958b\u7acb\u6350\u7269\u6536\u64da\uff08\u8f09\u660e\u91d1\u984d\uff09\uff1a<br \/>\u4f9d\u516c\u76ca\u52f8\u52df\u689d\u4f8b\u7b2c16\u689d\u53ca\u516c\u76ca\u52f8\u52df\u689d\u4f8b\u65bd\u884c\u7d30\u5247\u7b2c9\u689d\u898f\u5b9a\uff1a\u52f8\u52df\u5718\u9ad4\u6536\u53d7\u52f8\u52df\u8ca1\u7269\uff0c \u61c9\u958b\u7acb\u6536\u64da\uff1b\u5982\u70ba\u91d1\u9322\u4ee5\u5916\u4e4b\u7269\u54c1\u8005\uff0c\u61c9\u8f09\u660e\u7a2e\u985e\u3001\u6578\u91cf\u53ca\u6642\u50f9\u6298\u7b97\u73fe\u503c\u3002 \u6240\u8b02\u6642\u50f9\uff0c\u516c\u76ca\u52f8\u52df\u689d\u4f8b\u65bd\u884c\u7d30\u5247\u7b2c12\u689d\u898f\u5b9a\uff0c\u65bc\u6350\u8d08\u4eba\u8cfc\u5165\u6642\uff0c\u70ba\u5176\u8cfc\u5165\u50f9\u683c\uff0c\u65bc\u6350 \u8d08\u4eba\u81ea\u884c\u751f\u7522\u6642\uff0c\u70ba\u5176\u751f\u7522\u6210\u672c\uff1b\u4f46\u7686\u61c9\u6263\u9664\u6298\u820a\u984d\u3002<br \/>III. \u4e8c\u624b\u5be6\u7269\u56de\u6536\u53ca\u8cc7\u6e90\u518d\u5229\u7528\uff1a<br \/>\u975e\u71df\u5229\u7d44\u7e54\u4e5f\u53ef\u80fd\u8209\u8fa6\u5c08\u6848\u6d3b\u52d5\uff0c\u547c\u7c72\u793e\u6703\u4eba\u58eb\u5c07\u4e8c\u624b3C\u7522\u54c1\u5982\u820a\u578bIPAD\u3001\u96fb\u8166\u7b49\u63d0 \u4f9b\u7d66\u504f\u9109\u5b78\u6821\u5b69\u7ae5\u4f7f\u7528\u3002\u7d93\u9a57\u4e0a\u6350\u8d08\u8005\u4e3b\u8981\u70ba\u81ea\u7136\u4eba\uff0c\u4e14\u70ba\u820a\u54c1\uff0c\u4e0d\u6613\u63d0\u51fa\u5e02\u503c\u8b49\u660e\uff0c \u4e00\u822c\u4e5f\u4e0d\u6703\u8981\u6c42\u958b\u7acb\u8f09\u660e\u91d1\u984d\u4e4b\u6350\u7269\u6536\u64da\u3002 \u975e\u71df\u5229\u7d44\u7e54\u666e\u904d\u7684\u5be6\u52d9\u4f5c\u6cd5\uff0c\u4e8b\u5148\u77e5\u6703\u6350\u7269\u8005\uff0c\u56e0\u672a\u80fd\u63d0\u51fa\u300c\u6642\u50f9\u300d\u7684\u8b49\u660e\uff0c\u5c07\u51fa\u5177 \u300c\u611f\u8b1d\u51fd\u300d\u8f09\u660e\u53d7\u8d08\u7269\u54c1\u7a2e\u985e\u3001\u6578\u91cf\uff1b\u4e26\u8aaa\u660e\u300c\u611f\u8b1d\u51fd\u300d\u7121\u6cd5\u4f5c\u70ba\u6240\u5f97\u984d\u62b5\u6e1b\u4e4b\u7528\u3002 \u4e5f\u6709\u975e\u71df\u5229\u7d44\u7e54\u6709\u5236\u5f0f\u300c\u8072\u660e\u66f8\u300d\uff0c\u8acb\u6350\u8d08\u8005\u65bc\u8072\u660e\u66f8\u7c3d\u540d\u5207\u7d50\uff0c\u653e\u68c4\u7d22\u53d6\u6350\u7269\u6536\u64da\uff0c\u4ee5\u675c\u722d\u8b70\u3002<br \/>IV. \u82e5\u6709\u53d7\u8d08\u54c1\u518d\u8f49\u8d08\u5176\u4ed6\u55ae\u4f4d\u6216\u500b\u4eba \u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c89\u689d\u7b2c3\u9805\u898f\u5b9a\u5c0d\u5916\u6350\u8d08\uff0c\u61c9\u5217\u55ae\u901a\u5831\uff1a<\/p>\n\n\n<ol class=\"wp-block-list\"><li>\u65bc\u6bcf\u5e74\u4e00\u6708\u5e95\u524d\uff0c\u5c07\u53d7\u9818\u4eba\u59d3\u540d\u3001\u4f4f\u5740\u3001\u570b\u6c11\u8eab\u5206\u8b49\u7d71\u4e00\u7de8\u865f\u53ca\u5168\u5e74\u7d66\u4ed8\u91d1\u984d\u7b49\uff0c\u4f9d\u898f \u5b9a\u683c\u5f0f\uff0c\u5217\u55ae\u7533\u5831\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\uff1b\u4e26\u61c9\u65bc\u4e8c\u6708\u5341\u65e5\u524d\uff0c\u5c07\u514d\u6263\u7e73\u6191\u55ae\u586b\u767c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u3002<\/li><li>\u4f9d\u53f0\u8ca1\u7a05\u5b57\u7b2c9900359720\u865f\u51fd\u7b2c\u4e09\u9805\uff1a\u6a5f\u95dc\u5718\u9ad4\u4f9d\u5176\u5275\u8a2d\u76ee\u7684\u5f9e\u4e8b\u516c\u76ca\u6148\u5584\u6d3b\u52d5\u5c07\u6703\u54e1\u6216\u5916\u754c\u6350\u8d08\u7269\u54c1\uff08\u542b\u98df\u54c1\uff09\u8f49\u8d08\u4e88\u53d7 \u6551\uff08\u6350\uff09\u52a9\u4e4b\u500b\u4eba\uff0c\u5982\u5c6c\u652f\u61c9\u5176\u57fa\u672c\u751f\u6d3b\u6216\u61c9\u4ed8\u6025\u96e3\u6240\u9700\uff0c\u5247\u5c1a\u7121\u6240\u5f97\u767c\u751f\uff0c\u6a5f\u95dc\u5718 \u9ad4\u514d\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c89\u689d\u7b2c3\u9805\u898f\u5b9a\uff0c\u5217\u55ae\u7533\u5831\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u3002<\/li><li>\u6839\u64da\u8ca1\u653f\u90e899\u5e7411\u670811\u65e5\u53f0\u8ca1\u7a05\u5b57\u7b2c9900359720\u865f\u51fd\uff1a(1) \u6240\u5f97\u7a05\u6cd5\u7b2c11\u689d\u7b2c4\u9805\u898f\u5b9a\u4e4b\u6559\u80b2\u3001\u6587\u5316\u3001\u516c\u76ca\u3001\u6148\u5584\u6a5f\u95dc\u6216\u5718\u9ad4\uff08\u4ee5\u4e0b\u7c21\u7a31\u6a5f\u95dc\u5718\u9ad4\uff09\u63a5\u53d7\u6703\u54e1 \u6216\u5916\u754c\u6350\u8d08\u4e4b\u7269\u54c1\uff08\u542b\u98df\u54c1\uff09\uff0c\u5982\u672a\u6709\u8f49\u552e\u60c5\u4e8b\uff0c\u50c5\u5c07\u8a72\u53d7\u8d08\u7269\u54c1\uff08\u542b\u98df\u54c1\uff09\u4f9d\u5176\u5275\u8a2d\u76ee\u7684\u5f9e\u4e8b\u516c\u76ca\u6148 \u5584\u6d3b\u52d5\u8f49\u8d08\u4e88\u9808\u53d7\u6551\uff08\u6350\uff09\u52a9\u4e4b\u500b\u4eba\u6216\u5176\u4ed6\u6a5f\u95dc\u5718\u9ad4\uff0c\u5f97\u7531\u6a5f\u95dc\u5718\u9ad4\u81ea\u884c\u8a2d\u7c3f\u767b\u8a18\u7ba1\u7406\uff0c\u4f9d\u64da\u5be6\u969b\u53d7\u8d08 \u53ca\u8f49\u8d08\u4e8b\u5be6\uff0c\u65bc\u767b\u8a18\u7c3f\u8f09\u660e\u6350\u8d08\u4eba\u3001\u6350\u8d08\u65e5\u671f\u3001\u53d7\u8d08\u54c1\u540d\u3001\u6578\u91cf\u53ca\u53d7\u8d08\u7d93\u624b\u4eba\u4e4b\u7c3d\u7ae0\u8b49\u660e\uff1b\u8f49\u8d08\u4e4b\u53d7\u8d08 \u4eba\u3001\u8f49\u8d08\u65e5\u671f\u3001\u8f49\u8d08\u54c1\u540d\u3001\u6578\u91cf\u53ca\u8f49\u8d08\u7d93\u624b\u4eba\u4e4b\u7c3d\u7ae0\u8b49\u660e\uff0c\u514d\u5217\u5165\u9996\u63ed\u6a5f\u95dc\u5718\u9ad4\u4e4b\u6536\u5165\u53ca\u652f\u51fa\u8a08\u7b97\u3002<br \/>(2)\u6a5f\u95dc\u5718\u9ad4\u4f9d\u5176\u5275\u8a2d\u76ee\u7684\u5f9e\u4e8b\u516c\u76ca\u6148\u5584\u6d3b\u52d5\u8f49\u8d08\u7269\u54c1\uff08\u542b\u98df\u54c1\uff09\u4e88\u53d7\u6551\uff08\u6350\uff09\u52a9\u8005\uff0c\u53d7\u8d08\u4eba\u5982\u70ba\u500b \u4eba\uff0c\u6a5f\u95dc\u5718\u9ad4\u61c9\u53d6\u5f97\u4e26\u4fdd\u5b58\u8f09\u660e\u53d7\u8d08\u4eba\u59d3\u540d\u3001\u8eab\u5206\u8b49\u7d71\u4e00\u7de8\u865f\u3001\u6236\u7c4d\u5730\u5740\u3001\u53d7\u8d08\u54c1\u540d\u3001\u6578\u91cf\u3001\u53d7\u8d08\u65e5\u671f \u53ca\u53d7\u8d08\u500b\u4eba\u6216\u5176\u4ee3\u7406\u4eba\u7c3d\u7ae0\u4e4b\u6536\u64da\u3001\u6e05\u518a\u6216\u5176\u4ed6\u8db3\u8cc7\u8b49\u660e\u6587\u4ef6\uff0c\u4ee5\u6191\u6838\u8a8d\uff1b\u53d7\u8d08\u4eba\u5982\u70ba\u5176\u4ed6\u6a5f\u95dc\u5718\u9ad4\uff0c \u61c9\u7531\u8a72\u53d7\u8d08\u4e4b\u6a5f\u95dc\u5718\u9ad4\u958b\u7acb\u8f09\u660e\u5176\u540d\u7a31\u3001\u6263\u7e73\u7de8\u865f\u3001\u5730\u5740\u3001\u8ca0\u8cac\u4eba\uff08\u4ee3\u8868\u4eba\u6216\u7ba1\u7406\u4eba\uff09\u3001\u53d7\u8d08\u54c1\u540d\u3001\u6578 \u91cf\u3001\u53d7\u8d08\u65e5\u671f\u4e26\u7c3d\u7ae0\u4e4b\u6536\u64da\uff0c\u4ee5\u6191\u6838\u8a8d\u9996\u63ed\u6a5f\u95dc\u5718\u9ad4\u8f49\u8d08\u7269\u54c1\uff08\u542b\u98df\u54c1\uff09\u60c5\u5f62\u3002<br \/>(3)\u6a5f\u95dc\u5718\u9ad4\u4f9d\u5176\u5275\u8a2d\u76ee\u7684\u5f9e\u4e8b\u516c\u76ca\u6148\u5584\u6d3b\u52d5\u5c07\u6703\u54e1\u6216\u5916\u754c\u6350\u8d08\u7269\u54c1\uff08\u542b\u98df\u54c1\uff09\u8f49\u8d08\u4e88\u53d7\u6551\uff08\u6350\uff09\u52a9\u4e4b \u500b\u4eba\uff0c\u5982\u5c6c\u652f\u61c9\u5176\u57fa\u672c\u751f\u6d3b\u6216\u61c9\u4ed8\u6025\u96e3\u6240\u9700\uff0c\u5247\u5c1a\u7121\u6240\u5f97\u767c\u751f\uff0c\u6a5f\u95dc\u5718\u9ad4\u514d\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c89\u689d\u7b2c3\u9805\u898f \u5b9a\uff0c\u5217\u55ae\u7533\u5831\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u3002<br \/>D. \u5be6\u4f8b\u8aaa\u660e\uff1a<br \/>Q\uff1a\u7532\u80fd\u516c\u53f8\u65bc102\u5e748\u67081\u65e5\u5c07\u81ea\u7522\u4e4b\u6578\u4f4d\u7167\u76f8\u6a5f80\u53f0\uff0c\u6210\u672c400,000\u5143\uff0c\u552e\u50f9500,000\u5143\uff0c\u6350\u8d08\u7d66\u516c\u76ca\u57fa \u91d1\u6703\u8f49\u8d08\u7d66\u504f\u9109\u5730\u5340\u4e2d\u5c0f\u5b78\u5b78\u751f\u651d\u5f71\u6559\u5b78\u4e4b\u7528\u3002<br \/>A\uff1a<br \/>(1)\u516c\u76ca\u57fa\u91d1\u6703\u53d6\u5f97\u7532\u80fd\u516c\u53f8\u540c\u610f\uff0c\u958b\u7acb\u6350\u7269\u6536\u64da\uff08\u4e0d\u8f09\u660e\u91d1\u984d\uff09\uff0c\u50c5\u8f09\u660e\u53d7\u8d08\u7269\u54c1\u7684\u540d 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