{"id":759,"date":"2022-03-15T11:57:51","date_gmt":"2022-03-15T03:57:51","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=759"},"modified":"2023-06-06T11:39:41","modified_gmt":"2023-06-06T03:39:41","slug":"%e8%88%87%e7%b9%bc%e6%89%bf%e7%99%bb%e8%a8%98%e6%9c%89%e9%97%9c%e6%99%82%e9%bb%9e%e6%95%b4%e7%90%86","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=759","title":{"rendered":"\u8207\u7e7c\u627f\u767b\u8a18\u6709\u95dc\u6642\u9ede\u6574\u7406"},"content":{"rendered":"\n

\u58f9\u3001\u6c11\u6cd5<\/h2>\n\n\n

\u4e00\u3001\u6c111148\uff1a\u8996\u70ba\u907a\u7522<\/p>\n\n\n

\u7e7c\u627f\u4eba\u5728\u7e7c\u627f\u958b\u59cb\u524d\u4e8c\u5e74\u5167<\/strong>\uff0c\u5f9e\u88ab\u7e7c\u627f\u4eba\u53d7\u6709\u8ca1\u7522\u4e4b\u8d08\u8207\u8005\uff0c\u8a72\u8ca1\u7522\u8996\u70ba<\/strong>\u5176\u6240\u5f97\u907a\u7522<\/strong>\u3002\u524d\u9805\u8ca1\u7522\u5982\u5df3\u79fb\u8f49\u6216\u6ec5\u5931\uff0c\u5176\u50f9\u984d\uff0c\u4f9d\u8d08\u8207\u6642\u4e4b\u50f9\u503c\u8a08\u7b97\u3002<\/p>\n\n\n

\u4e8c\u3001\u6c111156\uff1a\u9650\u5b9a\u7e7c\u627f<\/p>\n\n\n

\u7e7c\u627f\u4eba\u65bc\u77e5\u6089\u5176\u5f97\u7e7c\u627f\u4e4b\u6642\u8d77\u4e09\u500b\u6708\u5167<\/strong>\u958b\u5177\u907a\u7522\u6e05\u518a<\/strong>\u9673\u5831\u6cd5\u9662\u3002\u524d\u9805\u4e09\u500b\u6708\u671f\u9593\uff0c\u6cd5\u9662\u56e0\u7e7c\u627f\u4eba\u4e4b\u8072\u8acb\uff0c\u8a8d\u70ba\u5fc5\u8981\u6642\uff0c\u5f97\u5ef6\u5c55\u4e4b\u3002\u7e7c\u627f\u4eba\u6709\u6578\u4eba\u6642\uff0c\u5176\u4e2d\u4e00\u4eba\u5df2\u4f9d\u7b2c\u4e00\u9805\u958b\u5177\u907a\u7522\u6e05\u518a\u9673\u5831\u6cd5\u9662\u8005\uff0c\u5176\u4ed6\u7e7c\u627f\u4eba\u8996\u70ba\u5df2\u9673\u5831\u3002<\/p>\n\n\n

\u6211\u570b\u73fe\u5728\u7e7c\u627f\u5236\u5ea6\uff0c\u76ee\u524d\u6709\u6cd5\u5b9a\u9650\u5b9a\u7e7c\u627f\u548c\u62cb\u68c4\u7e7c\u627f\u5169\u7a2e\u3002\u6cd5\u5b9a\u9650\u5b9a\u7e7c\u627f\uff0c\u662f\u6307\u7e7c\u627f\u4eba\u5c0d\u65bc\u88ab\u7e7c\u627f\u4eba\u4e4b\u50b5\u52d9\uff0c\u4ee5\u56e0\u7e7c\u627f\u6240\u5f97\u907a\u7522\u70ba\u9650\uff0c\u8ca0\u6e05\u511f\u8cac\u4efb\u3002\u4e5f\u5c31\u662f\u7e7c\u627f\u591a\u5c11\uff0c\u9084\u591a\u5c11\uff0c\u4e0d\u7528\u7279\u5225\u5411\u6cd5\u9662\u505a\u4ec0\u9ebc\u3002<\/p>\n\n\n

\u5982\u679c\u6c92\u6709\u6253\u7b97\u62cb\u68c4\u7e7c\u627f\uff0c\u5efa\u8b70\u9084\u662f\u8981\u53bb\u6cd5\u9662\u505a\u9673\u5831\u907a\u7522\u6e05\u518a\uff0c\u6bd4\u8f03\u6709\u4fdd\u969c\u5594\uff01<\/p>\n\n\n

\u6709\u5411\u6cd5\u9662\u9673\u5831\u907a\u7522\u6e05\u518a\u7684\u512a\u9ede\uff1a\u4e0d\u5fc5\u627f\u64d4\u7a81\u7136\u5192\u51fa\u7684\u50b5\u52d9\u98a8\u96aa<\/strong>\u3002\u4f46\u5982\u679c\u6709\u9673\u5831\u907a\u7522\u6e05\u518a\uff0c\u6cd5\u9662\u6703\u516c\u544a\u8acb\u6b7b\u8005\u4e4b\u50b5\u6b0a\u4eba\u9650\u671f\u9673\u5831\u50b5\u6b0a\uff0c\u7e7c\u627f\u4eba\u5c31\u53ea\u8981\u9084\u81ea\u5df1\u77e5\u9053\u548c\u5df2\u9673\u5831\u7684\u50b5\u6b0a\u4eba\u5c31\u53ef\u4ee5\uff0c\u6c92\u9673\u5831\u7684\u50b5\u6b0a\u4eba\u4ee5\u5f8c\u8df3\u51fa\u4f86\u8981\u9322\uff0c\u5c31\u53ea\u80fd\u770b\u907a\u7522\u5269\u4e0b\u591a\u5c11\u518d\u62ff\u3002<\/p>\n\n\n

\u6c92\u5411\u6cd5\u9662\u9673\u5831\u907a\u7522\u6e05\u518a\u7684\u7f3a\u9ede\uff1a\u9762\u81e8\u4e0d\u78ba\u5b9a\u7684\u50b5\u52d9\u98a8\u96aa<\/strong>\u3002\u7e7c\u627f\u4eba\u5c31\u6703\u9762\u81e8\u4e0d\u78ba\u5b9a\u4e4b\u98a8\u96aa\uff0c\u56e0\u70ba\u6c92\u8fa6\u6cd5\u78ba\u5b9a\u5230\u5e95\u6709\u6b20\u90a3\u4e9b\u4eba\u9322\uff0c\u56e0\u70ba\u50b5\u52d9\u662f\u770b\u4e0d\u898b\u7684\uff0c\u53ef\u80fd\u6703\u5c0e\u81f4\u7528\u907a\u7522\u9084\u5b8c\u4e4b\u5f8c\uff0c\u9084\u8981\u62ff\u81ea\u5df1\u7684\u9322\u51fa\u4f86\u9084!<\/p>\n\n\n

\u4e09\u3001\u6c111174\uff1a\u62cb\u68c4\u7e7c\u627f<\/p>\n\n\n

\u7e7c\u627f\u4eba\u5f97\u62cb\u68c4\u5176\u7e7c\u627f\u6b0a\u3002\u524d\u9805\u62cb\u68c4\uff0c\u61c9\u65bc\u77e5\u6089\u5176\u5f97\u7e7c\u627f\u4e4b\u6642\u8d77\u4e09\u500b\u6708\u5167<\/strong>\uff0c\u4ee5\u66f8\u9762\u5411\u6cd5\u9662\u70ba\u4e4b\u3002\u62cb\u68c4\u7e7c\u627f\u5f8c\uff0c\u61c9\u4ee5\u66f8\u9762\u901a\u77e5\u56e0\u5176\u62cb\u68c4\u800c\u61c9\u70ba\u7e7c\u627f\u4e4b\u4eba\u3002\u4f46\u4e0d\u80fd\u901a\u77e5\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002<\/p>\n\n\n

\u56db\u3001\u6c111177\uff1a<\/p>\n\n\n

\u7e7c\u627f\u958b\u59cb\u6642\uff0c\u7e7c\u627f\u4eba\u4e4b\u6709\u7121\u4e0d\u660e\u8005<\/strong>\uff0c\u7531\u89aa\u5c6c\u6703\u8b70\u65bc\u4e00\u500b\u6708\u5167\u9078\u5b9a\u907a\u7522\u7ba1\u7406\u4eba<\/strong>\uff0c\u4e26\u5c07\u7e7c\u627f\u958b\u59cb\u53ca\u9078\u5b9a\u907a\u7522\u7ba1\u7406\u4eba\u4e4b\u4e8b\u7531\uff0c\u5411\u6cd5\u9662\u5831\u660e\u3002<\/p>\n\n\n

\u4e94\u3001\u6c111178 \u689d\uff1a<\/p>\n\n\n

\u89aa\u5c6c\u6703\u8b70\u4f9d\u524d\u689d\u898f\u5b9a\u70ba\u5831\u660e\u5f8c\uff0c\u6cd5\u9662\u61c9\u4f9d\u516c\u793a\u50ac\u544a\u7a0b\u5e8f\uff0c\u5b9a\u516d\u500b\u6708\u4ee5\u4e0a\u4e4b\u671f\u9650\uff0c\u516c\u544a\u7e7c\u627f\u4eba\uff0c\u547d\u5176\u65bc\u671f\u9650\u5167\u627f\u8a8d\u7e7c\u627f\u3002<\/strong>\u7121\u89aa\u5c6c\u6703\u8b70\u6216\u89aa\u5c6c\u6703\u8b70\u672a\u65bc\u524d\u689d\u6240\u5b9a\u671f\u9650\u5167\u9078\u5b9a\u907a\u7522\u7ba1\u7406\u4eba\u8005\uff0c\u5229\u5bb3\u95dc\u4fc2\u4eba\u6216\u6aa2\u5bdf\u5b98\uff0c\u5f97\u8072\u8acb\u6cd5\u9662\u9078\u4efb\u907a\u7522\u7ba1\u7406\u4eba\uff0c\u4e26\u7531\u6cd5\u9662\u4f9d\u524d\u9805\u898f\u5b9a\u70ba\u516c\u793a\u50ac\u544a\u3002<\/p>\n\n\n

\u516d\u3001\u7b2c 1185 \u689d\uff1a<\/p>\n\n\n

\u7b2c\u4e00\u5343\u4e00\u767e\u4e03\u5341\u516b\u689d\u6240\u5b9a\u4e4b\u671f\u9650\u5c46\u6eff<\/strong>\uff0c\u7121\u7e7c\u627f\u4eba\u627f\u8a8d\u7e7c\u627f\u6642\uff0c\u5176\u907a\u7522\u65bc\u6e05\u511f\u50b5\u6b0a\u4e26\u4ea4\u4ed8\u907a\u8d08\u7269\u5f8c\uff0c\u5982\u6709\u8cf8\u9918\uff0c\u6b78\u5c6c\u570b\u5eab\u3002(\u82e5\u70ba\u571f\u5730\uff0c\u5247\u8a73\u4e0b\u8ff0\u571f\u5730\u6cd5\u4e4b\u898f\u5b9a)<\/p>\n\n\n

\u4e03\u3001\u6c11330\uff1a\u571f\u5730\u6cd534-1\u898f\u5b9a\u4e4b\u63d0\u5b58\uff0c\u9069\u7528\u6c11\u6cd5\u6709\u95dc\u63d0\u5b58\u898f\u5b9a\uff0c\u5373\u50b5\u6b0a\u4eba\u95dc\u65bc\u63d0\u5b58\u7269\u4e4b\u6b0a\u5229\uff0c\u61c9\u65bc\u63d0\u5b58\u5f8c\u5341\u5e74<\/strong>\u5167\u884c\u4f7f\u4e4b\uff0c\u903e\u671f\u5176\u63d0\u5b58\u7269\u6b78\u5c6c\u570b\u5eab\u3002<\/p>\n\n\n

\u8cb3\u3001\u571f\u5730\u6cd5<\/h2>\n\n\n

\u4e00\u3001\u7e7c\u627f\u767b\u8a18\u7533\u8acb\u671f\u9650\uff1a<\/p>\n\n\n

\u7b2c 73 \u689d\uff1a\u571f\u5730\u6b0a\u5229\u8b8a\u66f4\u767b\u8a18\uff0c\u61c9\u7531\u6b0a\u5229\u4eba\u53ca\u7fa9\u52d9\u4eba\u6703\u540c\u8072\u8acb\u4e4b\u3002\u5176\u7121\u7fa9\u52d9\u4eba\u8005\uff0c\u7531\u6b0a\u5229\u4eba\u8072\u8acb\u4e4b\u3002\u5176\u4fc2\u7e7c\u627f\u767b\u8a18\u8005\uff0c\u5f97\u7531\u4efb\u4f55\u7e7c\u627f\u4eba\u70ba\u5168\u9ad4\u7e7c\u627f\u4eba\u8072\u8acb\u4e4b\u3002\u4f46\u5176\u8072\u8acb\uff0c\u4e0d\u5f71\u97ff\u4ed6\u7e7c\u627f\u4eba\u62cb\u68c4\u7e7c\u627f\u6216\u9650\u5b9a\u7e7c\u627f\u4e4b\u6b0a\u5229\u3002\u524d\u9805\u8072\u8acb\uff0c\u61c9\u65bc\u571f\u5730\u6b0a\u5229\u8b8a\u66f4\u5f8c\u4e00\u500b\u6708\u5167\u70ba\u4e4b\u3002\u5176\u4fc2\u7e7c\u627f\u767b\u8a18\u8005\uff0c\u5f97\u81ea\u7e7c\u627f\u958b\u59cb\u4e4b\u65e5\u8d77\uff0c\u516d\u500b\u6708\u5167\u70ba\u4e4b<\/strong>\u3002\u8072\u8acb\u903e\u671f\u8005\uff0c\u6bcf\u903e\u4e00\u500b\u6708\u5f97\u8655\u61c9\u7d0d\u767b\u8a18\u8cbb\u984d\u4e00\u500d\u4e4b\u7f70\u9370\u3002\u4f46\u6700\u9ad8\u4e0d\u5f97\u8d85\u904e\u4e8c\u5341\u500d\u3002<\/p>\n\n\n

\u4e8c\u3001\u903e\u671f\u672a\u8fa6\u7e7c\u627f\u767b\u8a18\u8655\u7406\uff1a<\/p>\n\n\n

(\u4e00)\u67e5\u660e\u4e26\u9650\u671f\u767b\u8a18\uff1a\u4e00\u5e74<\/p>\n\n\n

\u7b2c 73-1 \u689d\uff1a\u571f\u5730\u6216\u5efa\u7bc9\u6539\u826f\u7269\uff0c\u81ea\u7e7c\u627f\u958b\u59cb\u4e4b\u65e5\u8d77\u903e\u4e00\u5e74<\/strong>\u672a\u8fa6\u7406\u7e7c\u627f\u767b\u8a18\u8005\uff0c\u7d93\u8a72\u7ba1\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u5730\u653f\u6a5f\u95dc\u67e5\u660e\u5f8c\uff0c\u61c9\u5373\u516c\u544a\u7e7c\u627f\u4eba\u65bc\u4e09\u500b\u6708\u5167<\/strong>\u8072\u8acb\u767b\u8a18\uff1b\u903e\u671f\u4ecd\u672a\u8072\u8acb\u8005\uff0c\u5f97\u7531\u5730\u653f\u6a5f\u95dc\u4e88\u4ee5\u5217\u518a\u7ba1\u7406\u3002<\/p>\n\n\n

(\u4e8c)\u3001\u5217\u518a\u7ba1\u7406\u53ca\u516c\u958b\u6a19\u552e\uff1a<\/p>\n\n\n

\u4f46\u6709\u4e0d\u53ef\u6b78\u8cac\u65bc\u8072\u8acb\u4eba\u4e4b\u4e8b\u7531\uff0c\u5176\u671f\u9593\u61c9\u4e88\u6263\u9664\u3002\u524d\u9805\u5217\u518a\u7ba1\u7406\u671f\u9593\u70ba\u5341\u4e94\u5e74<\/strong>\uff0c\u903e\u671f\u4ecd\u672a\u8072\u8acb\u767b\u8a18\u8005\uff0c\u7531\u5730\u653f\u6a5f\u95dc\u5c07\u8a72\u571f\u5730\u6216\u5efa\u7bc9\u6539\u826f\u7269\u6e05\u518a\u79fb\u8acb\u570b\u6709\u8ca1\u7522\u5c40\u516c\u958b\u6a19\u552e\u3002<\/p>\n\n\n

\u7e7c\u627f\u4eba\u5360\u6709\u6216\u7b2c\u4e09\u4eba\u5360\u6709\u7121\u5408\u6cd5\u4f7f\u7528\u6b0a\u8005\uff0c\u65bc\u6a19\u552e\u5f8c\u55aa\u5931\u5176\u5360\u6709\u4e4b\u6b0a\u5229\uff1b\u571f\u5730\u6216\u5efa\u7bc9\u6539\u826f\u7269\u79df\u8cc3\u671f\u9593\u8d85\u904e\u4e94\u5e74\u8005\uff0c\u65bc\u6a19\u552e\u5f8c\u4ee5\u4e94\u5e74\u70ba\u9650\u3002<\/p>\n\n\n

\u4f9d\u7b2c\u4e8c\u9805\u898f\u5b9a\u6a19\u552e\u571f\u5730\u6216\u5efa\u7bc9\u6539\u826f\u7269\u524d\u61c9\u516c\u544a\u4e09\u5341\u65e5<\/strong>\uff0c\u7e7c\u627f\u4eba\u3001\u5408\u6cd5\u4f7f\u7528\u4eba\u6216\u5176\u4ed6\u5171\u6709\u4eba\u5c31\u5176\u4f7f\u7528\u7bc4\u570d\u4f9d\u5e8f\u6709\u512a\u5148\u8cfc\u8cb7\u6b0a\u3002\u4f46\u512a\u5148\u8cfc\u8cb7\u6b0a\u4eba\u672a\u65bc\u6c7a\u6a19\u5f8c\u5341\u65e5\u5167\u8868\u793a\u512a\u5148\u8cfc\u8cb7\u8005<\/strong>\uff0c\u5176\u512a\u5148\u8cfc\u8cb7\u6b0a\u8996\u70ba\u653e\u68c4\u3002<\/p>\n\n\n

\u6a19\u552e\u6240\u5f97\u4e4b\u50f9\u6b3e\u61c9\u65bc\u570b\u5eab\u8a2d\u7acb\u5c08\u6236\u5132\u5b58\uff0c\u7e7c\u627f\u4eba\u5f97\u4f9d\u5176\u6cd5\u5b9a\u61c9\u7e7c\u5206\u9818\u53d6\u3002\u903e\u5341\u5e74<\/strong>\u7121\u7e7c\u627f\u4eba\u7533\u8acb\u63d0\u9818\u8a72\u50f9\u6b3e\u8005\uff0c\u6b78\u5c6c\u570b\u5eab\u3002\u7b2c\u4e8c\u9805\u6a19\u552e\u4e4b\u571f\u5730\u6216\u5efa\u7bc9\u6539\u826f\u7269\u7121\u4eba\u61c9\u8cb7\u6216\u61c9\u8cb7\u4eba\u6240\u51fa\u6700\u9ad8\u50f9\u672a\u9054\u6a19\u552e\u4e4b\u6700\u4f4e\u50f9\u984d\u8005\uff0c\u7531\u570b\u6709\u8ca1\u7522\u5c40\u5b9a\u671f\u518d\u6a19\u552e\uff0c\u65bc\u518d\u884c\u6a19\u552e\u6642\uff0c\u570b\u6709\u8ca1\u7522\u5c40\u61c9\u914c\u6e1b\u62cd\u8ce3\u6700\u4f4e\u50f9\u984d\uff0c\u914c\u6e1b\u6578\u984d\u4e0d\u5f97\u903e\u767e\u5206\u4e4b\u4e8c\u5341\u3002<\/p>\n\n\n

(\u56db)\u3001\u767b\u8a18\u570b\u6709\uff1a\u7d93\u4e94\u6b21\u6a19\u552e\u800c\u672a\u6a19\u51fa\u8005\uff0c\u767b\u8a18\u70ba\u570b\u6709\u4e26\u6e96\u7528\u7b2c\u4e8c\u9805\u5f8c\u6bb5\u55aa\u5931\u5360\u6709\u6b0a\u53ca\u79df\u8cc3\u671f\u9650\u4e4b\u898f\u5b9a\u3002\u81ea\u767b\u8a18\u5b8c\u7562\u4e4b\u65e5\u8d77\u5341\u5e74<\/strong>\u5167\uff0c\u539f\u6b0a\u5229\u4eba\u5f97\u6aa2\u9644\u8b49\u660e\u6587\u4ef6\u6309\u5176\u6cd5\u5b9a\u61c9\u7e7c\u5206\uff0c\u5411\u570b\u6709\u8ca1\u7522\u5c40\u7533\u8acb\u5c31\u7b2c\u56db\u9805\u5c08\u6236\u63d0\u64a5\u767c\u7d66\u50f9\u91d1\uff1b\u7d93\u5be9\u67e5\u7121\u8aa4\uff0c\u516c\u544a\u4e5d\u5341\u65e5\u671f\u6eff\u7121\u4eba\u7570\u8b70\u6642\uff0c\u6309\u8a72\u571f\u5730\u6216\u5efa\u7bc9\u6539\u826f\u7269\u7b2c\u4e94\u6b21\u6a19\u552e\u5e95\u50f9\u5206\u7b97\u767c\u7d66\u4e4b\u3002<\/p>\n\n\n

\u53c3\u3001\u571f\u5730\u5fb5\u6536\u689d\u4f8b\uff1a<\/h2>\n\n\n

\u7b2c 26 \u689d\uff1a\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u61c9\u65bc\u570b\u5eab\u8a2d\u7acb\u571f\u5730\u5fb5\u6536\u88dc\u511f\u8cbb\u4fdd\u7ba1\u5c08\u6236\uff0c\u4fdd\u7ba1\u56e0\u53d7\u9818\u9072\u5ef6\u3001\u62d2\u7d55\u53d7\u9818\u6216\u4e0d\u80fd\u53d7\u9818\u4e4b\u88dc\u511f\u8cbb\uff0c\u4e0d\u9069\u7528\u63d0\u5b58\u6cd5\u4e4b\u898f\u5b9a\u3002\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u61c9\u65bc\u672c\u689d\u4f8b\u898f\u5b9a\u61c9\u767c\u7d66\u88dc\u511f\u8cbb\u4e4b\u671f\u9650\u5c46\u6eff\u6b21\u65e5\u8d77\u4e09\u500b\u6708<\/strong>\u5167\u5b58\u5165\u5c08\u6236\u4fdd\u7ba1\uff0c\u4e26\u901a\u77e5\u61c9\u53d7\u88dc\u511f\u4eba\u3002\u81ea\u901a\u77e5\u9001\u9054\u767c\u751f\u6548\u529b\u4e4b\u65e5\u8d77\uff0c\u903e\u5341\u4e94\u5e74<\/strong>\u672a\u9818\u53d6\u4e4b\u88dc\u511f\u8cbb\uff0c\u6b78\u5c6c\u570b\u5eab\u3002\u524d\u9805\u4fdd\u7ba1\u5c08\u6236\u5132\u5b58\u4e4b\u88dc\u511f\u8cbb\u61c9\u7d66\u4ed8\u5229\u606f\u3002\u4ee5\u5be6\u6536\u5229\u606f\u7167\u4ed8\u3002\u672a\u53d7\u9818\u4e4b\u5fb5\u6536\u88dc\u511f\u8cbb\uff0c\u4f9d\u7b2c\u4e00\u9805\u898f\u5b9a\u7e73\u5b58\u5c08\u6236\u4fdd\u7ba1\u6642\uff0c\u8996\u540c\u88dc\u511f\u5b8c\u7ae3\u3002\u7b2c\u4e00\u9805\u672a\u53d7\u9818\u88dc\u511f\u8cbb\u4fdd\u7ba1\u8fa6\u6cd5\uff0c\u7531\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u5b9a\u4e4b\u3002\u524d\u56db\u9805\u898f\u5b9a\uff0c\u65bc\u672c\u689d\u4f8b\u65bd\u884c\u524d\u672a\u8fa6\u7ae3\u63d0\u5b58\u4e4b\u672a\u53d7\u9818\u88dc\u511f\u8cbb\uff0c\u6e96\u7528\u4e4b\u3002<\/p>\n\n\n

\u8086\u3001\u907a\u7522\u53ca\u8d08\u8207\u7a05\u6cd5<\/h2>\n\n\n

\u4e00\u3001\u7a3d\u5fb5\u6a5f\u95dc\u4e3b\u52d5\u901a\u77e5\u7533\u5831\uff1a<\/p>\n\n\n

\u7b2c 28 \u689d\u7a3d\u5fb5\u6a5f\u95dc\u65bc\u67e5\u6089\u6b7b\u4ea1\u4e8b\u5be6\u6216\u63a5\u7372\u6b7b\u4ea1\u5831\u544a\u5f8c\uff0c\u61c9\u65bc\u4e00\u500b\u6708\u5167<\/strong>\u586b\u767c\u7533\u5831\u901a\u77e5\u66f8\uff0c\u6aa2\u9644\u907a\u7522\u7a05\u7533\u5831\u66f8\u8868\uff0c\u9001\u9054\u7d0d\u7a05\u7fa9\u52d9\u4eba\uff0c\u901a\u77e5\u4f9d\u9650\u7533\u5831\uff0c\u4e26\u65bc\u9650\u671f\u5c46\u6eff\u524d\u5341\u65e5\u586b\u5177\u50ac\u5831\u901a\u77e5\u66f8\uff0c\u63d0\u793a\u903e\u671f\u7533\u5831\u4e4b\u8cac\u4efb\uff0c\u52a0\u4ee5\u50ac\u4fc3\u3002\u524d\u9805\u901a\u77e5\u66f8\u61c9\u4ee5\u660e\u986f\u4e4b\u6587\u5b57\uff0c\u8f09\u660e\u6c11\u6cd5\u9650\u5b9a\u7e7c\u627f\u53ca\u62cb\u68c4\u7e7c\u627f\u4e4b\u76f8\u95dc\u898f\u5b9a\u3002\u7d0d\u7a05\u7fa9\u52d9\u4eba\u4e0d\u5f97\u4ee5\u7a3d\u5fb5\u6a5f\u95dc\u672a\u767c\u7b2c\u4e00\u9805\u901a\u77e5\u66f8\uff0c\u800c\u514d\u9664\u672c\u6cd5\u898f\u5b9a\u4e4b\u7533\u5831\u7fa9\u52d9\u3002<\/p>\n\n\n

\u4e8c\u3001\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7533\u5831\u7a05\u984d\uff1a<\/p>\n\n\n

\u7b2c 23 \u689d\uff1a\u88ab\u7e7c\u627f\u4eba\u6b7b\u4ea1\u907a\u6709\u8ca1\u7522\u8005\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u61c9\u65bc\u88ab\u7e7c\u627f\u4eba\u6b7b\u4ea1\u4e4b\u65e5\u8d77\u516d\u500b\u6708\u5167<\/strong>\uff0c\u5411\u6236\u7c4d\u6240\u5728\u5730\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u4f9d\u672c\u6cd5\u898f\u5b9a\u8fa6\u7406\u907a\u7522\u7a05\u7533\u5831\u3002\u4f46\u4f9d\u7b2c\u516d\u689d\u7b2c\u4e8c\u9805\u898f\u5b9a\u7531\u7a3d\u5fb5\u6a5f\u95dc\u7533\u8acb\u6cd5\u9662\u6307\u5b9a\u907a\u7522\u7ba1\u7406\u4eba\u8005\uff0c\u81ea\u6cd5\u9662\u6307\u5b9a\u907a\u7522\u7ba1\u7406\u4eba\u4e4b\u65e5\u8d77\u7b97\u3002\u88ab\u7e7c\u627f\u4eba\u70ba\u7d93\u5e38\u5c45\u4f4f\u4e2d\u83ef\u6c11\u570b\u5883\u5916\u4e4b\u4e2d\u83ef\u6c11\u570b\u570b\u6c11\u6216\u975e\u4e2d\u83ef\u6c11\u570b\u570b\u6c11\u6b7b\u4ea1\u6642\uff0c\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u907a\u6709\u8ca1\u7522\u8005\uff0c\u61c9\u5411\u4e2d\u83ef\u6c11\u570b\u4e2d\u592e\u653f\u5e9c\u6240\u5728\u5730\u4e4b\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u8fa6\u7406\u907a\u7522\u7a05\u7533\u5831\u3002<\/p>\n\n\n

\u7b2c 26 \u689d\uff1a\u907a\u7522\u7a05\u6216\u8d08\u8207\u7a05\u7d0d\u7a05\u7fa9\u52d9\u4eba\u5177\u6709\u6b63\u7576\u7406\u7531\u4e0d\u80fd\u5982\u671f\u7533\u5831\u8005\uff0c\u61c9\u65bc\u524d\u4e09\u689d\u898f\u5b9a\u9650\u671f\u5c46\u6eff\u524d\uff0c\u4ee5\u66f8\u9762\u7533\u8acb\u5ef6\u9577\u4e4b\u3002\u524d\u9805\u7533\u8acb\u5ef6\u9577\u671f\u9650\u4ee5\u4e09\u500b\u6708<\/strong>\u70ba\u9650\u3002\u4f46\u56e0\u4e0d\u53ef\u6297\u529b\u6216\u5176\u4ed6\u6709\u7279\u6b8a\u4e4b\u4e8b\u7531\u8005\uff0c\u5f97\u7531\u7a3d\u5fb5\u6a5f\u95dc\u8996\u5be6\u969b\u60c5\u5f62\u6838\u5b9a\u4e4b\u3002<\/p>\n\n\n

\u4e09\u3001\u586b\u767c\u7a05\u55ae\uff1a<\/p>\n\n\n

\u7b2c 29 \u689d\uff1a\u7a3d\u5fb5\u6a5f\u95dc\u61c9\u65bc\u63a5\u5230\u907a\u7522\u7a05\u6216\u8d08\u8207\u7a05\u7533\u5831\u66f8\u8868\u4e4b\u65e5\u8d77\u4e8c\u500b\u6708<\/strong>\u5167\uff0c\u8fa6\u7406\u8abf\u67e5\u53ca\u4f30\u50f9\uff0c\u6c7a\u5b9a\u61c9\u7d0d\u7a05\u984d\uff0c\u7e55\u767c\u7d0d\u7a05\u901a\u77e5\u66f8\uff0c\u901a\u77e5\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7e73\u7d0d\uff1b\u5176\u6709\u7279\u6b8a\u60c5\u5f62\u4e0d\u80fd\u5728\u4e8c\u500b\u6708\u5167\u8fa6\u7ae3\u8005\uff0c\u61c9\u65bc\u9650\u671f\u5167\u5448\u51c6\u4e0a\u7d1a\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\u5ef6\u671f\u3002<\/p>\n\n\n

\u56db\u3001\u7e73\u6e05\u7a05\u6b3e\uff1a<\/p>\n\n\n

\u7b2c 30 \u689d\uff1a\u907a\u7522\u7a05\u53ca\u8d08\u8207\u7a05\u7d0d\u7a05\u7fa9\u52d9\u4eba\uff0c\u61c9\u65bc\u7a3d\u5fb5\u6a5f\u95dc\u9001\u9054\u6838\u5b9a\u7d0d\u7a05\u901a\u77e5\u66f8\u4e4b\u65e5\u8d77\u4e8c\u500b\u6708\u5167\uff0c<\/strong>\u7e73\u6e05\u61c9\u7d0d\u7a05\u6b3e\uff1b\u5fc5\u8981\u6642\uff0c\u5f97\u65bc\u9650\u671f\u5167\u7533\u8acb\u7a3d\u5fb5\u6a5f\u95dc\u6838\u51c6\u5ef6\u671f\u4e8c\u500b\u6708<\/strong>\u3002<\/p>\n\n\n

\u4e94\u3001\u5206\u671f\u7e73\u7a05\uff1a<\/p>\n\n\n

\u7b2c 30 \u689d\uff1a\u907a\u7522\u7a05\u6216\u8d08\u8207\u7a05\u61c9\u7d0d\u7a05\u984d\u5728\u4e09\u5341\u842c\u5143\u4ee5\u4e0a\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u78ba\u6709\u56f0\u96e3\uff0c\u4e0d\u80fd\u4e00\u6b21\u7e73\u7d0d\u73fe\u91d1\u6642\uff0c\u5f97\u65bc\u7d0d\u7a05\u671f\u9650\u5167\uff0c\u5411\u8a72\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u7533\u8acb\uff0c\u5206\u5341\u516b\u671f<\/strong>\u4ee5\u5167\u7e73\u7d0d\uff0c\u6bcf\u671f\u9593\u9694\u4ee5\u4e0d\u8d85\u904e\u4e8c\u500b\u6708<\/strong>\u70ba\u9650\u3002\u7d93\u7533\u8acb\u5206\u671f\u7e73\u7d0d\u8005\uff0c\u61c9\u81ea\u7e73\u7d0d\u671f\u9650\u5c46\u6eff\u4e4b\u6b21\u65e5\u8d77\uff0c\u81f3\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7e73\u7d0d\u4e4b\u65e5\u6b62\uff0c\u4f9d\u90f5\u653f\u5132\u91d1\u4e00\u5e74\u671f<\/strong>\u5b9a\u671f\u5132\u91d1\u56fa\u5b9a\u5229\u7387\uff0c\u5206\u5225\u52a0\u8a08\u5229\u606f\uff1b\u5229\u7387\u6709\u8b8a\u52d5\u6642\uff0c\u4f9d\u8b8a\u52d5\u5f8c\u5229\u7387\u8a08\u7b97\u3002<\/p>\n\n\n

\u516d\u3001\u903e\u671f\u672a\u7e73\u7f70\u5247\uff1a<\/p>\n\n\n

\u7b2c 51 \u689d\uff1a\u7d0d\u7a05\u7fa9\u52d9\u4eba\u5c0d\u65bc\u6838\u5b9a\u4e4b\u907a\u7522\u7a05\u6216\u8d08\u8207\u7a05\u61c9\u7d0d\u7a05\u984d\uff0c\u903e\u7b2c\u4e09\u5341\u689d\u898f\u5b9a\u671f\u9650\u7e73\u7d0d\u8005\uff0c\u6bcf\u903e\u4e8c\u65e5\u52a0\u5fb5\u61c9\u7d0d\u7a05\u984d\u767e\u5206\u4e4b\u4e00\u6eef\u7d0d\u91d1\uff1b\u903e\u4e09\u5341\u65e5\u4ecd\u672a\u7e73\u7d0d\u8005\uff0c\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u61c9\u79fb\u9001\u5f37\u5236\u57f7\u884c<\/strong>\u3002\u4f46\u56e0\u4e0d\u53ef\u6297\u529b\u6216\u4e0d\u53ef\u6b78\u8cac\u65bc\u7d0d\u7a05\u7fa9\u52d9\u4eba\u4e4b\u4e8b\u7531\uff0c\u81f4\u4e0d\u80fd\u65bc\u6cd5\u5b9a\u671f\u9593\u5167\u7e73\u6e05\u7a05\u6350\uff0c\u5f97\u65bc\u5176\u539f\u56e0\u6d88\u6ec5\u5f8c\u5341\u65e5\u5167\uff0c\u63d0\u51fa\u5177\u9ad4\u8b49\u660e\uff0c\u5411\u7a3d\u5fb5\u6a5f\u95dc\u7533\u8acb\u5ef6\u671f\u6216\u5206\u671f\u7e73\u7d0d\u7d93\u6838\u51c6\u8005\uff0c\u514d\u4e88\u52a0\u5fb5\u6eef\u7d0d\u91d1\u3002\u524d\u9805\u61c9\u7d0d\u7a05\u6b3e\uff0c\u61c9\u81ea\u6eef\u7d0d\u671f\u9650\u5c46\u6eff\u4e4b\u6b21\u65e5\u8d77\uff0c\u81f3\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7e73\u7d0d\u4e4b\u65e5\u6b62\uff0c\u4f9d\u90f5\u653f\u5132\u91d1\u4e00\u5e74\u671f\u5b9a\u671f\u5132\u91d1\u56fa\u5b9a\u5229\u7387\uff0c\u6309\u65e5\u52a0\u8a08\u5229\u606f\uff0c\u4e00\u4f75\u5fb5\u6536\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u58f9\u3001\u6c11\u6cd5 \u4e00\u3001\u6c111148\uff1a\u8996\u70ba\u907a\u7522 \u7e7c\u627f\u4eba\u5728\u7e7c\u627f\u958b\u59cb\u524d\u4e8c\u5e74\u5167\uff0c\u5f9e\u88ab\u7e7c\u627f\u4eba\u53d7\u6709\u8ca1\u7522 … \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":[3],"tags":[],"class_list":["post-759","post","type-post","status-publish","format-standard","hentry","category-3"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/759","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=759"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/759\/revisions"}],"predecessor-version":[{"id":1690,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/759\/revisions\/1690"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=759"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}