{"id":785,"date":"2022-03-16T16:47:53","date_gmt":"2022-03-16T08:47:53","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=785"},"modified":"2023-06-06T11:39:09","modified_gmt":"2023-06-06T03:39:09","slug":"%e5%a6%82%e4%bd%95%e5%96%84%e7%94%a8%e4%b8%8d%e5%8b%95%e7%94%a2%e7%b3%be%e7%b4%9b%e8%aa%bf%e8%99%95%e6%a9%9f%e5%88%b6%e5%8d%94%e5%8a%a9%e8%a7%a3%e6%b1%ba%e5%85%b1%e6%9c%89%e5%9c%9f%e5%9c%b0%e5%88%86","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=785","title":{"rendered":"\u5982\u4f55\u5584\u7528\u4e0d\u52d5\u7522\u7cfe\u7d1b\u8abf\u8655\u6a5f\u5236\u5354\u52a9\u89e3\u6c7a\u5171\u6709\u571f\u5730\u5206\u5272\u554f\u984c"},"content":{"rendered":"\n<p>\u5171\u6709\u571f\u5730\u6d3b\u5316\u5229\u7528\u65b9\u5f0f\u6709\u4e0b\uff1a<\/p>\n\n\n<p>\u4e00\u3001\u5171\u6709\u7269\u7ba1\u7406<\/p>\n\n\n<p>\u4e8c\u3001\u5171\u6709\u7269\u5206\u5272<\/p>\n\n\n<p>\u4e09\u3001\u5171\u6709\u7269\u8655\u5206<\/p>\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp;\u5171\u6709\u571f\u5730\u96d6\u53ef\u7531<strong>\u5171\u6709\u4eba\u5171\u540c\u7ba1\u7406\u6216\u4f9d\u7167\u7d04\u5b9a\u65b9\u5f0f\u7ba1\u7406<\/strong>\uff0c\u4f46\u5be6\u969b\u4e0a\u5171\u6709\u4eba\u751a\u96e3\u9054\u6210\u7ba1\u7406\u7d04\u5b9a\uff0c\u5e38\u898b\u5c11\u6578\u5171\u6709\u4eba\u6216\u7b2c\u4e09\u4eba\u5360\u7528\u5171\u6709\u7269\uff1b\u6216\u5171\u6709\u4eba\u4eba\u6578\u904e\u591a\uff0c\u6bcf\u4f4d\u5171\u6709\u4eba\u61c9\u6709\u90e8\u5206\u904e\u5c0f\uff0c\u81f4\u7121\u4eba\u9858\u610f\u7ba1\u7406\u4fee\u7e55\u5171\u6709\u7269\uff0c\u5c0e\u81f4\u5171\u6709\u7269\u8352\u7f6e\u6216\u4efb\u4ee4\u4ed6\u4eba\u5360\u7528\u3002<\/p>\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp;\u5171\u6709\u4eba\u5982\u6b32<strong>\u8655\u5206\u5171\u6709\u7269<\/strong>\uff0c\u7576\u5171\u6709\u4eba\u4eba\u6578\u591a\uff0c\u6216\u6709\u4e0d\u5c45\u4f4f\u5728\u570b\u5167\u4e4b\u60c5\u5f62\uff0c\u5247\u9664\u975e\u7b26\u5408\u571f\u5730\u6cd5\u7b2c34\u689d\u4e4b\u4e00\u4e4b\u8981\u6c42\u4ea6\u96e3\u4ee5\u8655\u5206\u3002\u800c\u4f9d\u64da<strong>\u571f\u5730\u6cd5\u7b2c34\u689d\u4e4b\u4e00\u8655\u5206\u5171\u6709\u7269\uff0c\u9700\u8e10\u884c\u4e4b\u7a0b\u5e8f\u7e41\u96dc\u5197\u9577\u3002\u5c0d\u65bc\u5176\u4ed6\u5171\u6709\u4eba\u800c\u8a00\uff0c\u8655\u5206\u50f9\u683c\u662f\u5426\u8207\u5468\u906d\u884c\u60c5\u76f8\u7b26\uff0c\u4e3b\u5f35\u512a\u5148\u627f\u8cb7\u6b0a\u9700\u5927\u91cf\u8cc7\u91d1\u7b49\u3002<\/strong><\/p>\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp;\u9664\u4e86\u8655\u5206\u5171\u6709\u7269\u5916\uff0c\u5c07<strong>\u5171\u6709\u7269\u5206\u5272<\/strong>\u662f\u53e6\u4e00\u7a2e\u8b93\u571f\u5730\u5f97\u4ee5\u6d3b\u5316\u5229\u7528\u4e4b\u65b9\u6cd5\u3002\u5171\u6709\u4eba\u96d6\u53ef\u900f\u904e<strong>\u5354\u8b70\u65b9\u5f0f<\/strong>\u9032\u884c\u5206\u5272\uff0c\u4f46\u5be6\u52d9\u4e0a\u56e0\u5171\u6709\u4eba\u4eba\u6578\u904e\u591a\uff0c\u610f\u898b\u5206\u6b67\u96e3\u4ee5\u6574\u5408\uff0c\u52a0\u4e0a\u6709\u6642\u90e8\u5206\u5171\u6709\u4eba\u5be6\u969b\u4f54\u7528\u5171\u6709\u7269\u4f46\u61c9\u6709\u90e8\u5206\u6bd4\u4f8b\u4e0d\u8db3\u800c\u4e0d\u9858\u5206\u5272\uff0c\u6709\u6642\u662f\u90e8\u5206\u5171\u6709\u4eba\u6025\u6b32\u51fa\u552e\uff0c\u4f46\u5176\u4ed6\u4eba\u4e0d\u9858\u5206\u5272\u4e5f\u4e0d\u9858\u51fa\u552e\uff0c\u800c\u96e3\u4ee5\u9054\u6210\u5354\u8b70\u5206\u5272\u3002\u5171\u6709\u4eba<strong>\u5982\u7121\u6cd5\u9054\u6210\u5354\u8b70\u5206\u5272\uff0c\u96d6\u53ef\u81f3\u6cd5\u9662\u63d0\u8d77\u5206\u5272\u8a34\u8a1f\uff0c\u4f46\u56e0\u539f\u544a\u3001\u88ab\u544a\u4eba\u6578\u773e\u591a\uff0c\u5169\u9020\u5747\u53ef\u63d0\u51fa\u5206\u5272\u65b9\u6848\uff0c\u6cd5\u9662\u591a\u9700\u5c07\u5404\u7a2e\u5206\u5272\u65b9\u6848\u9001\u8acb\u4e0d\u52d5\u7522\u4f30\u50f9\u5e2b\u9032\u884c\u9451\u50f9\uff0c\u9451\u50f9\u5f8c\u518d\u8b93\u96d9\u65b9\u8868\u793a\u610f\u898b\u9032\u884c\u8faf\u8ad6\uff0c\u5224\u6c7a\u78ba\u5b9a\u6642\u5df2\u8017\u8cbb\u6578\u5e74<\/strong>\uff08\u6700\u9ad8\u6cd5\u9662105\u5e74\u53f0\u4e0a\u7b2c1769\u865f\u5224\u6c7a\u3001\u6700\u9ad8\u6cd5\u9662104\u5e74\u53f0\u4e0a\u5b57\u7b2c1056\u865f\u5224\u6c7a\u53c3\u7167\uff09\u3002<\/p>\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp;\u571f\u5730\u6cd5\u7b2c34\u689d\u4e4b1\u7b2c6\u9805\u6240\u898f\u5b9a<strong>\u4e0d\u52d5\u7522\u7cfe\u7d1b\u8abf\u8655\uff0c\u6027\u8cea\u5c6c\u5354\u8b70\u5206\u5272\u4e4b\u4e00\u7a2e<\/strong>\uff0c\u50c5\u56e0<strong>\u67d0\u4e9b\u5171\u6709\u7269\u4eba\u6578\u773e\u591a\uff0c\u59cb\u8a2d\u8a08\u7531\u884c\u653f\u6a5f\u95dc\u52a0\u4ee5\u8abf\u548c\u5404\u5171\u6709\u4eba\u9593\u4e4b\u5229\u76ca\u53ca\u4ee5\u300c\u4e00\u6bb5\u6642\u671f\u5167\u5408\u6cd5\u901a\u77e5\u7121\u7570\u8b70\u300d\uff0c\u5728\u6cd5\u5f8b\u4e0a\u70ba\u64ec\u5236\u4e4b\u540c\u610f\u5354\u8b70\u4e4b\u6548\u679c<\/strong>\u3002\u5171\u6709\u4eba\u53ef\u5584\u7528\u6b64\u6a5f\u5236\u9032\u884c\u5171\u6709\u7269\u5206\u5272\uff0c\u4e0d\u50c5\u7bc0\u7701\u8a34\u8a1f\u8cbb\u7528\uff0c\u4e5f\u80fd\u7bc0\u7701\u6642\u9593\uff0c\u5118\u5feb\u4fc3\u6210\u4e0d\u52d5\u7522\u4e4b\u5229\u7528\u3002<strong>\u7e31\u4f7f\u4e8b\u5f8c\u5c11\u6578\u5171\u6709\u4eba\u8d77\u8a34\u5426\u8a8d\u64ec\u5236\u5354\u8b70\u5206\u5272\uff0c\u539f\u4e0d\u52d5\u7522\u7cfe\u7d1b\u8abf\u8655\u59d4\u54e1\u6703\u7684\u8abf\u8655\u5efa\u8b70\uff0c\u65bc\u5177\u9ad4\u5206\u5272\u5171\u6709\u7269\u8a34\u8a1f\u4e2d\uff0c\u4ecd\u5177\u6709\u9ad8\u5ea6\u53c3\u8003\u50f9\u503c\uff0c<\/strong>\u671f\u76fc\u5171\u6709\u4eba\u80fd\u5584\u7528\u4e0d\u52d5\u7522\u7cfe\u7d1b\u8abf\u8655\u6a5f\u5236\u3002<\/p>\n\n\n<p>\u53c3\u8003\u8cc7\u6599\u4f86\u6e90\uff1a\u81fa\u5317\u5e02\u5730\u653f\u8655<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5171\u6709\u571f\u5730\u6d3b\u5316\u5229\u7528\u65b9\u5f0f\u6709\u4e0b\uff1a \u4e00\u3001\u5171\u6709\u7269\u7ba1\u7406 \u4e8c\u3001\u5171\u6709\u7269\u5206\u5272 \u4e09\u3001\u5171\u6709\u7269\u8655\u5206 &#038;n &hellip; <a href=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=785\">\u95b1\u8b80\u5168\u6587 <span class=\"meta-nav\">&rarr;<\/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-785","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\/785","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=785"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/785\/revisions"}],"predecessor-version":[{"id":1682,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/785\/revisions\/1682"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=785"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}