{"id":10082,"date":"2026-04-01T01:17:53","date_gmt":"2026-03-31T17:17:53","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=10082"},"modified":"2026-04-01T01:17:53","modified_gmt":"2026-03-31T17:17:53","slug":"law-database-bookkeeper-act","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/law-database-bookkeeper-act\/","title":{"rendered":"\u7576\u4f60\u5728\u6df1\u591c\u641c\u5c0b\u300c\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u300d\u6642\uff0c\u771f\u6b63\u60f3\u78ba\u8a8d\u7684\u662f\u4ec0\u9ebc\uff1f\u5f9e\u8003\u8a66\u65b9\u5411\u3001\u57f7\u696d\u908f\u8f2f\u5230\u88dc\u7fd2\u6548\u7387\u4e00\u6b21\u770b\u61c2\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u8207\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u7684\u5dee\u5225"},"content":{"rendered":"
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\u6bd4\u8f03\u8207\u9078\u64c7\u6642\uff0c\u81f3\u5c11\u53ef\u4ee5\u770b\u56db\u4ef6\u4e8b\u3002\u7b2c\u4e00\uff0c\u8ab2\u7a0b\u662f\u5426\u53ea\u6703\u8b1b\u77e5\u8b58\uff0c\u9084\u662f\u6703\u8b1b\u60c5\u5883\u3002\u56e0\u70ba\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u82e5\u53ea\u88ab\u8b1b\u6210\u689d\u6587\u6458\u9304\uff0c\u5b78\u751f\u5f88\u5bb9\u6613\u807d\u5b8c\u7576\u4e0b\u89ba\u5f97\u61c2\uff0c\u56de\u5bb6\u537b\u7121\u6cd5\u91cd\u5efa\u3002\u7b2c\u4e8c\uff0c\u6388\u8ab2\u8005\u662f\u5426\u77e5\u9053\u5b78\u751f\u5e38\u932f\u5728\u54ea\u88e1\u3002\u771f\u6b63\u6709\u7d93\u9a57\u7684\u8001\u5e2b\uff0c\u6703\u5728\u4f60\u9084\u6c92\u72af\u932f\u524d\u5c31\u63d0\u9192\u4f60\u54ea\u4e9b\u89c0\u5ff5\u6700\u5bb9\u6613\u6df7\u6dc6\uff0c\u9019\u7a2e\u50f9\u503c\u9060\u9ad8\u65bc\u55ae\u7d14\u628a\u6559\u6750\u5ff5\u904e\u4e00\u904d\u3002\u7b2c\u4e09\uff0c\u8ab2\u7a0b\u662f\u5426\u80fd\u56e0\u61c9\u4e0d\u540c\u80cc\u666f\u3002\u4e0a\u73ed\u65cf\u3001\u57fa\u790e\u5f31\u8005\u3001\u4e8b\u52d9\u6240\u5f9e\u696d\u8005\u3001\u77ed\u671f\u885d\u523a\u8005\uff0c\u5c0d\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u7684\u5438\u6536\u65b9\u5f0f\u660e\u986f\u4e0d\u540c\uff0c\u82e5\u8ab2\u7a0b\u53ea\u6709\u55ae\u4e00\u7bc0\u594f\uff0c\u5f88\u591a\u4eba\u6703\u5728\u4e2d\u9014\u6389\u968a\u3002\u7b2c\u56db\uff0c\u662f\u5426\u5177\u6709\u5be6\u52d9\u611f\u3002\u56e0\u70ba\u8a18\u5e33\u58eb\u4e0d\u662f\u53ea\u5b58\u5728\u65bc\u8003\u5377\u4e0a\u7684\u540d\u8a5e\uff0c\u4f60\u672a\u4f86\u82e5\u771f\u7684\u8d70\u9032\u9019\u4e00\u884c\uff0c\u5c0d\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u7684\u7406\u89e3\u6df1\u5ea6\uff0c\u4e5f\u6703\u5f71\u97ff\u4f60\u600e\u9ebc\u770b\u5f85\u5de5\u4f5c\u8cac\u4efb\u3001\u5c08\u696d\u908a\u754c\u8207\u670d\u52d9\u50f9\u503c\u3002<\/p>\n

\u9019\u88e1\u4e5f\u5fc5\u9808\u8aaa\u5f97\u66f4\u76f4\u63a5\u4e00\u9ede\uff1a\u4e0d\u8981\u53ea\u88ab\u300c\u4fdd\u8b49\u4e0a\u699c\u300d\u3001\u300c\u5feb\u901f\u53d6\u8b49\u300d\u3001\u300c\u77ed\u6642\u9593\u7ffb\u8eab\u300d\u9019\u985e\u8aaa\u6cd5\u5e36\u8457\u8d70\u3002\u9019\u985e\u8a9e\u611f\u5f88\u5438\u5f15\u4eba\uff0c\u4f46\u771f\u6b63\u6210\u719f\u7684\u9078\u64c7\uff0c\u4e0d\u6703\u53ea\u770b\u60c5\u7dd2\u523a\u6fc0\uff0c\u800c\u6703\u770b\u5167\u5bb9\u662f\u5426\u7d2e\u5be6\u3001\u5b89\u6392\u662f\u5426\u5408\u7406\u3001\u8f14\u5c0e\u662f\u5426\u6301\u7e8c\u3002\u5c24\u5176\u641c\u5c0b\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u7684\u4eba\uff0c\u901a\u5e38\u4e0d\u662f\u5b8c\u5168\u4e0d\u61c2\u5e02\u5834\u7684\u4eba\uff0c\u53cd\u800c\u6b63\u56e0\u70ba\u4f60\u958b\u59cb\u67e5\u6cd5\u689d\u3001\u67e5\u5236\u5ea6\uff0c\u4f60\u66f4\u61c9\u8a72\u77e5\u9053\uff0c\u5c08\u696d\u8cc7\u683c\u7684\u6e96\u5099\u4e0d\u80fd\u53ea\u9760\u53e3\u865f\u3002\u98a8\u96aa\u4e0d\u662f\u4f60\u9078\u5230\u4e0d\u6703\u4e0a\u699c\u7684\u8ab2\uff0c\u800c\u662f\u4f60\u9078\u5230\u4e00\u5957\u8b93\u4f60\u4ee5\u70ba\u81ea\u5df1\u5728\u9032\u6b65\u3001\u5be6\u969b\u4e0a\u537b\u53ea\u662f\u4e00\u76f4\u5728\u63a5\u6536\u6c92\u6709\u6574\u5408\u7684\u8cc7\u8a0a\u3002\u90a3\u7a2e\u60c5\u6cc1\u6700\u8017\u640d\u4fe1\u5fc3\uff0c\u4e5f\u6700\u5bb9\u6613\u8b93\u4eba\u5c0d\u81ea\u5df1\u7522\u751f\u932f\u8aa4\u8a55\u50f9\uff0c\u4ee5\u70ba\u662f\u81ea\u5df1\u4e0d\u5920\u52aa\u529b\u3002<\/p>\n

\u6240\u4ee5\uff0c\u7576\u4f60\u6bd4\u8f03\u8207\u9078\u64c7\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u6642\uff0c\u8acb\u628a\u554f\u984c\u554f\u5f97\u66f4\u6df1\uff1a\u9019\u9593\u88dc\u7fd2\u73ed\u80fd\u4e0d\u80fd\u628a\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u8b1b\u6210\u6211\u807d\u5f97\u61c2\u3001\u8a18\u5f97\u4f4f\u3001\u7528\u5f97\u51fa\u7684\u5167\u5bb9\uff1f\u5b83\u80fd\u4e0d\u80fd\u8b93\u6211\u5728\u8b80\u6cd5\u689d\u6642\u4e0d\u518d\u53ea\u662f\u786c\u8a18\uff0c\u800c\u662f\u77e5\u9053\u6bcf\u4e00\u6bb5\u6587\u5b57\u53ef\u80fd\u5c0d\u61c9\u4ec0\u9ebc\u8003\u9ede\uff1f\u5b83\u80fd\u4e0d\u80fd\u5728\u6211\u6e96\u5099\u5361\u4f4f\u6642\uff0c\u4e0d\u53ea\u662f\u53eb\u6211\u518d\u52aa\u529b\uff0c\u800c\u662f\u6307\u51fa\u6211\u771f\u6b63\u8a72\u4fee\u6b63\u7684\u662f\u9806\u5e8f\u3001\u65b9\u6cd5\u9084\u662f\u7406\u89e3\uff1f\u4e00\u65e6\u7528\u9019\u7a2e\u6a19\u6e96\u770b\uff0c\u5f88\u591a\u8868\u9762\u5dee\u7570\u5c31\u6703\u88ab\u62c9\u958b\u3002\u56e0\u70ba\u5c0d\u60f3\u8003\u8a18\u5e33\u58eb\u7684\u4eba\u4f86\u8aaa\uff0c\u6700\u597d\u7684\u8ab2\u7a0b\u4e0d\u4e00\u5b9a\u662f\u6700\u83ef\u9e97\u7684\u8ab2\u7a0b\uff0c\u800c\u662f\u90a3\u7a2e\u80fd\u8b93\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u5f9e\u62bd\u8c61\u6cd5\u689d\uff0c\u8b8a\u6210\u4f60\u53ef\u4ee5\u771f\u6b63\u638c\u63e1\u7684\u5c08\u696d\u8a9e\u8a00\u3002<\/p>\n

\u5f88\u591a\u4eba\u641c\u5c0b\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u4e4b\u5f8c\u9084\u6703\u63a5\u8457\u554f\u7684\u554f\u984c\uff0c\u5176\u5be6\u6b63\u662f\u88dc\u7fd2\u524d\u6700\u8a72\u5148\u91d0\u6e05\u7684\u5e38\u898b\u554f\u984c FAQ<\/h2>\n

\u5f88\u591a\u6e96\u5099\u8a18\u5e33\u58eb\u7684\u4eba\uff0c\u5728\u641c\u5c0b\u300c\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u300d\u5f8c\uff0c\u6703\u9678\u7e8c\u5192\u51fa\u4e00\u9023\u4e32\u5be6\u969b\u554f\u984c\uff0c\u800c\u9019\u4e9b\u554f\u984c\u5982\u679c\u6c92\u6709\u5728\u88dc\u7fd2\u524d\u5148\u91d0\u6e05\uff0c\u4e4b\u5f8c\u5f88\u5bb9\u6613\u8d8a\u5b78\u8d8a\u4e82\u3002\u4ee5\u4e0b\u9019\u4e9b\u5e38\u898b\u554f\u984c FAQ\uff0c\u5e7e\u4e4e\u90fd\u662f\u6e96\u5099\u521d\u671f\u6700\u771f\u5be6\u3001\u4e5f\u6700\u80fd\u5f71\u97ff\u5f8c\u7e8c\u9032\u5ea6\u7684\u7591\u554f\u3002\u7b2c\u4e00\u500b\u5e38\u898b\u554f\u984c FAQ \u662f\uff1a\u53ea\u770b\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\uff0c\u53ef\u4e0d\u53ef\u4ee5\u81ea\u5df1\u6e96\u5099\uff1f\u7b54\u6848\u662f\uff0c\u6709\u53ef\u80fd\uff0c\u4f46\u689d\u4ef6\u5f88\u56b4\u683c\u3002\u4f60\u9700\u8981\u5f88\u5f37\u7684\u81ea\u6211\u6574\u7406\u80fd\u529b\u3001\u8db3\u5920\u7a69\u5b9a\u7684\u8b80\u66f8\u6642\u9593\uff0c\u4ee5\u53ca\u80fd\u5f9e\u689d\u6587\u4e00\u8def\u63a8\u9032\u5230\u8003\u984c\u61c9\u7528\u7684\u8f49\u8b6f\u80fd\u529b\u3002\u5c0d\u591a\u6578\u908a\u5de5\u4f5c\u908a\u6e96\u5099\u7684\u4eba\u4f86\u8aaa\uff0c\u96e3\u7684\u4e0d\u662f\u300c\u770b\u61c2\u6cd5\u689d\u300d\uff0c\u800c\u662f\u300c\u770b\u61c2\u4e4b\u5f8c\u9084\u80fd\u6709\u6548\u7387\u5730\u6301\u7e8c\u5438\u6536\u4e26\u8f49\u5316\u6210\u5206\u6578\u300d\u3002\u6240\u4ee5\u82e5\u4f60\u6642\u9593\u6709\u9650\uff0c\u88dc\u7fd2\u901a\u5e38\u4e0d\u662f\u56e0\u70ba\u4f60\u4e0d\u80fd\u81ea\u5df1\u8b80\uff0c\u800c\u662f\u56e0\u70ba\u4f60\u4e0d\u60f3\u5728\u8a66\u932f\u4e2d\u6d88\u8017\u4e00\u5e74\u4ee5\u4e0a\u3002<\/p>\n

\u7b2c\u4e8c\u500b\u5e38\u898b\u554f\u984c FAQ \u662f\uff1a\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u5230\u5e95\u8981\u80cc\u5230\u591a\u7d30\uff1f\u9019\u554f\u984c\u4e0d\u80fd\u53ea\u7528\u300c\u5f88\u91cd\u8981\u300d\u4e09\u500b\u5b57\u56de\u7b54\u3002\u56e0\u70ba\u4e0d\u540c\u968e\u6bb5\u7684\u6e96\u5099\u6df1\u5ea6\u4e0d\u540c\u3002\u521d\u671f\u61c9\u5148\u7406\u89e3\u689d\u6587\u67b6\u69cb\u8207\u5236\u5ea6\u95dc\u4fc2\uff0c\u4e2d\u671f\u518d\u958b\u59cb\u5f37\u5316\u9ad8\u983b\u91cd\u9ede\u8207\u5bb9\u6613\u6df7\u6dc6\u7684\u89c0\u5ff5\uff0c\u5f8c\u671f\u624d\u9032\u4e00\u6b65\u505a\u7cbe\u6e96\u8a18\u61b6\u8207\u4f5c\u7b54\u7df4\u7fd2\u3002\u82e5\u4e00\u958b\u59cb\u5c31\u8981\u6c42\u81ea\u5df1\u9010\u5b57\u80cc\u719f\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\uff0c\u5f88\u591a\u4eba\u6703\u5728\u524d\u6bb5\u5c31\u88ab\u9f90\u5927\u8cc7\u8a0a\u91cf\u58d3\u57ae\uff0c\u53cd\u800c\u5931\u53bb\u6574\u9ad4\u611f\u3002\u88dc\u7fd2\u73ed\u82e5\u6709\u7d93\u9a57\uff0c\u6703\u5e6b\u4f60\u5206\u5c64\u6b21\u8655\u7406\uff0c\u800c\u4e0d\u662f\u8b93\u4f60\u9677\u5728\u300c\u5230\u5e95\u8981\u4e0d\u8981\u5168\u80cc\u300d\u9019\u7a2e\u6a21\u7cca\u7126\u616e\u88e1\u3002<\/p>\n

\u7b2c\u4e09\u500b\u5e38\u898b\u554f\u984c FAQ \u662f\uff1a\u6211\u4e0d\u662f\u6703\u8a08\u672c\u79d1\uff0c\u4e5f\u6c92\u6709\u4e8b\u52d9\u6240\u7d93\u9a57\uff0c\u770b\u5230\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u6703\u4e0d\u6703\u5b8c\u5168\u8ddf\u4e0d\u4e0a\uff1f\u5176\u5be6\u4e0d\u4e00\u5b9a\u3002\u6c92\u6709\u80cc\u666f\u7684\u4eba\uff0c\u78ba\u5be6\u5728\u8d77\u6b65\u6642\u6bd4\u8f03\u8f9b\u82e6\uff0c\u4f46\u53ea\u8981\u8ab2\u7a0b\u8a2d\u8a08\u6709\u7167\u9867\u521d\u5b78\u8005\uff0c\u4e26\u4e14\u80fd\u628a\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab \u8a18\u5e33\u58eb\u6cd5\u9023\u5230\u5177\u9ad4\u60c5\u5883\uff0c\u4f60\u4ecd\u7136\u80fd\u5efa\u7acb\u7406\u89e3\u3002\u53cd\u800c\u6709\u4e9b\u6709\u5de5\u4f5c\u7d93\u9a57\u7684\u4eba\uff0c\u56e0\u70ba\u7fd2\u6163\u7528\u7247\u6bb5\u5be6\u52d9\u770b\u4e8b\u60c5\uff0c\u6703\u5ffd\u7565\u5236\u5ea6\u6846\u67b6\uff0c\u4e5f\u53ef\u80fd\u5728\u67d0\u4e9b\u5730\u65b9\u5361\u4f4f\u3002\u6240\u4ee5\u95dc\u9375\u4e0d\u5728\u4f60\u904e\u53bb\u662f\u4ec0\u9ebc\u80cc\u666f\uff0c\u800c\u5728\u4f60\u73fe\u5728\u662f\u5426\u9858\u610f\u63a5\u53d7\u7cfb\u7d71\u5316\u5b78\u7fd2\uff0c\u4e26\u8b93\u81ea\u5df1\u7528\u6b63\u78ba\u9806\u5e8f\u88dc\u8d77\u4f86\u3002<\/p>\n

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