{"id":10187,"date":"2026-04-01T21:46:11","date_gmt":"2026-04-01T13:46:11","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=10187"},"modified":"2026-04-01T21:46:11","modified_gmt":"2026-04-01T13:46:11","slug":"2015-bookkeeper-answers","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/2015-bookkeeper-answers\/","title":{"rendered":"\u7576\u4f60\u641c\u5c0b 104\u8a18\u5e33\u58eb \u89e3\u7b54 \u6642\uff0c\u5176\u5be6\u4f60\u771f\u6b63\u60f3\u627e\u7684\u4e0d\u662f\u4e00\u4efd\u7b54\u6848\uff0c\u800c\u662f\u4e00\u689d\u5c11\u8d70\u5f4e\u8def\u3001\u77e5\u9053\u81ea\u5df1\u8a72\u600e\u9ebc\u6e96\u5099\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u9078\u64c7\u8def\u7dda"},"content":{"rendered":"
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\u60f3\u628a 104\u8a18\u5e33\u58eb \u89e3\u7b54 \u8b8a\u6210\u771f\u6b63\u80fd\u62c9\u9ad8\u4e0a\u699c\u7387\u7684\u5de5\u5177\uff0c\u95dc\u9375\u4e0d\u662f\u8490\u96c6\u66f4\u591a\u5e74\u4efd\uff0c\u800c\u662f\u5efa\u7acb\u6703\u5f97\u5206\u7684\u89e3\u984c\u8996\u89d2<\/h2>\n

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\u9762\u5c0d 104\u8a18\u5e33\u58eb \u89e3\u7b54 \u8207\u88dc\u7fd2\u3001\u81ea\u4fee\u3001\u984c\u5eab\u73ed\u4e4b\u9593\u7684\u6bd4\u8f03\u8207\u9078\u64c7\uff1a\u4e0d\u662f\u54ea\u4e00\u7a2e\u6700\u4fbf\u5b9c\uff0c\u800c\u662f\u54ea\u4e00\u7a2e\u6700\u4e0d\u5bb9\u6613\u8b93\u4f60\u767d\u8b80\u4e00\u5e74<\/h2>\n

\u8ac7\u5230 104\u8a18\u5e33\u58eb \u89e3\u7b54\uff0c\u5f88\u591a\u4eba\u63a5\u4e0b\u4f86\u5c31\u6703\u9032\u5165\u4e00\u500b\u5f88\u73fe\u5be6\u7684\u5224\u65b7\uff1a\u6211\u61c9\u8a72\u81ea\u4fee\u5c31\u597d\uff0c\u9084\u662f\u627e\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff1f\u5982\u679c\u8981\u88dc\uff0c\u662f\u4e0a\u5168\u79d1\u73ed\u3001\u55ae\u79d1\u73ed\u3001\u984c\u5eab\u73ed\uff0c\u9084\u662f\u8003\u524d\u885d\u523a\u73ed\uff1f\u9019\u88e1\u6700\u6015\u7684\u4e0d\u662f\u505a\u9078\u64c7\uff0c\u800c\u662f\u7528\u932f\u6a19\u6e96\u505a\u9078\u64c7\u3002\u5f88\u591a\u4eba\u53ea\u770b\u50f9\u683c\u3001\u53ea\u770b\u4e0a\u8ab2\u5802\u6578\u3001\u53ea\u770b\u540d\u6c23\uff0c\u537b\u6c92\u6709\u56de\u5230\u81ea\u5df1\u7684\u60c5\u6cc1\u4f86\u770b\u3002\u5176\u5be6\uff0c104\u8a18\u5e33\u58eb \u89e3\u7b54 \u672c\u8eab\u5c31\u662f\u5f88\u597d\u7684\u5224\u65b7\u8d77\u9ede\u3002\u56e0\u70ba\u4f60\u770b\u5b8c 104\u8a18\u5e33\u58eb \u89e3\u7b54 \u4e4b\u5f8c\u7684\u611f\u53d7\uff0c\u5e7e\u4e4e\u5c31\u80fd\u5224\u65b7\u4f60\u63a5\u4e0b\u4f86\u61c9\u8a72\u8d70\u54ea\u4e00\u689d\u8def\u3002\u5982\u679c\u4f60\u770b 104\u8a18\u5e33\u58eb \u89e3\u7b54 \u6642\uff0c\u5927\u591a\u984c\u76ee\u90fd\u77e5\u9053\u81ea\u5df1\u70ba\u4ec0\u9ebc\u932f\uff0c\u800c\u4e14\u80fd\u6574\u7406\u6210\u5177\u9ad4\u6539\u5584\u65b9\u5411\uff0c\u90a3\u4f60\u6709\u4e00\u5b9a\u81ea\u4fee\u80fd\u529b\uff0c\u53ef\u4ee5\u8003\u616e\u642d\u914d\u90e8\u5206\u8f14\u52a9\u8cc7\u6e90\u3002\u4f46\u5982\u679c\u4f60\u770b 104\u8a18\u5e33\u58eb \u89e3\u7b54 \u53ea\u80fd\u505c\u7559\u5728\u300c\u539f\u4f86\u662f\u9019\u500b\u7b54\u6848\u300d\uff0c\u537b\u8aaa\u4e0d\u51fa\u81ea\u5df1\u7684\u908f\u8f2f\u70ba\u4f55\u51fa\u932f\uff0c\u90a3\u5c31\u8868\u793a\u4f60\u9700\u8981\u7684\u4e0d\u53ea\u662f\u8cc7\u6599\uff0c\u800c\u662f\u6559\u5b78\u5f15\u5c0e\u3002<\/p>\n

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\u5f88\u591a\u4eba\u641c\u5c0b 104\u8a18\u5e33\u58eb \u89e3\u7b54 \u4e4b\u5f8c\u624d\u767c\u73fe\uff0c\u771f\u6b63\u6c7a\u5b9a\u4e0a\u699c\u5dee\u8ddd\u7684\u4e0d\u662f\u8070\u660e\uff0c\u800c\u662f\u80fd\u4e0d\u80fd\u628a\u932f\u984c\u3001\u6642\u9593\u8207\u58d3\u529b\u4e00\u8d77\u7ba1\u597d<\/h2>\n

\u8003\u8a18\u5e33\u58eb\uff0c\u5f9e\u4f86\u4e0d\u662f\u53ea\u6bd4\u8ab0\u6bd4\u8f03\u8070\u660e\u3002\u5927\u91cf\u5be6\u969b\u60c5\u6cc1\u90fd\u5728\u8aaa\u660e\u4e00\u4ef6\u4e8b\uff1a\u6700\u5f8c\u80fd\u7a69\u7a69\u5f80\u524d\u8d70\u7684\u4eba\uff0c\u5f80\u5f80\u4e0d\u662f\u4e00\u958b\u59cb\u6700\u6709\u628a\u63e1\u7684\u4eba\uff0c\u800c\u662f\u6700\u61c2\u5f97\u7ba1\u7406\u932f\u984c\u3001\u6642\u9593\u548c\u58d3\u529b\u7684\u4eba\u3002104\u8a18\u5e33\u58eb \u89e3\u7b54 \u5728\u9019\u88e1\u5c31\u50cf\u4e00\u9762\u93e1\u5b50\uff0c\u5b83\u7167\u51fa\u4f86\u7684\u4e0d\u53ea\u662f\u77e5\u8b58\u6f0f\u6d1e\uff0c\u9084\u7167\u51fa\u4e00\u500b\u8003\u751f\u76ee\u524d\u7684\u5099\u8003\u7fd2\u6163\u3002\u6709\u4eba\u770b\u5230 104\u8a18\u5e33\u58eb \u89e3\u7b54 \u6703\u7acb\u523b\u628a\u932f\u984c\u91cd\u505a\u3001\u91cd\u65b0\u6574\u7406\u3001\u5efa\u7acb\u5206\u985e\uff1b\u4e5f\u6709\u4eba\u770b\u5b8c\u4e4b\u5f8c\u5fc3\u60c5\u4e0d\u597d\uff0c\u5c31\u628a\u6a94\u6848\u95dc\u6389\uff0c\u904e\u5e7e\u5929\u518d\u627e\u65b0\u7684\u5e74\u4efd\u7e7c\u7e8c\u770b\u3002\u524d\u8005\u662f\u5728\u628a\u7b54\u6848\u8b8a\u6210\u9032\u6b65\u7684\u7d20\u6750\uff0c\u5f8c\u8005\u5247\u5bb9\u6613\u628a\u7b54\u6848\u8b8a\u6210\u7126\u616e\u7684\u4f86\u6e90\u3002\u9019\u5169\u7a2e\u5dee\u5225\uff0c\u4e45\u4e86\u6703\u975e\u5e38\u660e\u986f\uff0c\u5c24\u5176\u5230\u4e86\u8003\u524d\u4e00\u5169\u500b\u6708\uff0c\u8ab0\u7684\u7bc0\u594f\u7a69\u3001\u8ab0\u7684\u60c5\u7dd2\u7a69\u3001\u8ab0\u77e5\u9053\u81ea\u5df1\u8a72\u5148\u5b88\u54ea\u5e7e\u79d1\uff0c\u6210\u7e3e\u5c31\u6703\u6162\u6162\u62c9\u958b\u3002<\/p>\n

\u6709\u7d93\u9a57\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff0c\u901a\u5e38\u6703\u7279\u5225\u91cd\u8996\u8003\u751f\u7684\u6642\u9593\u914d\u7f6e\u8207\u58d3\u529b\u53cd\u61c9\uff0c\u56e0\u70ba\u5f88\u591a\u4eba\u4e0d\u662f\u4e0d\u6703\u8b80\uff0c\u800c\u662f\u4e0d\u77e5\u9053\u600e\u9ebc\u5728\u6709\u9650\u6642\u9593\u5167\u505a\u51fa\u5c0d\u7684\u5b89\u6392\u3002\u50cf\u662f\u4e0a\u73ed\u65cf\u665a\u4e0a\u53ea\u5269\u5169\u5c0f\u6642\uff0c\u82e5\u9084\u628a\u5927\u90e8\u5206\u6642\u9593\u82b1\u5728\u96f6\u788e\u8490\u96c6 104\u8a18\u5e33\u58eb \u89e3\u7b54\u3001\u5230\u8655\u6bd4\u5c0d\u7248\u672c\u3001\u770b\u4ed6\u4eba\u8a0e\u8ad6\u4e32\uff0c\u6700\u5f8c\u771f\u6b63\u6d88\u5316\u5438\u6536\u7684\u6642\u9593\u53cd\u800c\u88ab\u5403\u6389\u3002\u53c8\u6216\u8005\uff0c\u6709\u4e9b\u8003\u751f\u5728\u6a21\u64ec\u8003\u8868\u73fe\u4e0d\u7406\u60f3\u5f8c\uff0c\u958b\u59cb\u61f7\u7591\u81ea\u5df1\u662f\u4e0d\u662f\u4e0d\u9069\u5408\u8003\uff0c\u65bc\u662f\u4e00\u76f4\u627e 104\u8a18\u5e33\u58eb \u89e3\u7b54 \u4f86\u53cd\u8986\u9a57\u8b49\u81ea\u5df1\u5230\u5e95\u932f\u5e7e\u984c\uff0c\u7d50\u679c\u8b93\u4fe1\u5fc3\u8d8a\u4f86\u8d8a\u4f4e\u3002\u9019\u4e9b\u90fd\u4e0d\u662f\u5c11\u898b\u60c5\u6cc1\uff0c\u53cd\u800c\u975e\u5e38\u666e\u904d\u3002\u771f\u6b63\u6210\u719f\u7684\u6559\u5b78\uff0c\u4e0d\u662f\u53ea\u6703\u53eb\u5b78\u751f\u52aa\u529b\uff0c\u800c\u662f\u77e5\u9053\u5728\u4e0d\u540c\u968e\u6bb5\u7d66\u4e0d\u540c\u7684\u63d0\u9192\uff1a\u57fa\u790e\u671f\u8981\u91cd\u89c0\u5ff5\u5efa\u7acb\uff0c\u9032\u968e\u671f\u8981\u91cd\u932f\u984c\u56de\u6536\uff0c\u8003\u524d\u671f\u8981\u91cd\u6a21\u64ec\u8207\u7a69\u5b9a\u5ea6\u3002\u7576\u9019\u4e9b\u7bc0\u594f\u6709\u4eba\u5e6b\u4f60\u770b\u8457\uff0c\u4f60\u7684\u5099\u8003\u58d3\u529b\u6703\u5c0f\u5f88\u591a\uff0c\u6548\u7387\u4e5f\u6703\u9ad8\u5f88\u591a\u3002<\/p>\n

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