{"id":10627,"date":"2026-04-06T00:05:46","date_gmt":"2026-04-05T16:05:46","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=10627"},"modified":"2026-04-06T00:06:09","modified_gmt":"2026-04-05T16:06:09","slug":"bookkeeper-exam-difficulty-1-3","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/bookkeeper-exam-difficulty-1-3\/","title":{"rendered":"\u5728\u8077\u8f49\u8ecc\u8207\u96f6\u57fa\u790e\u5099\u8003\u4e4b\u9593\uff1a\u771f\u6b63\u60f3\u641e\u61c2\u300c\u8a18\u5e33\u58eb\u8003\u8a66 \u96e3\u5ea6\u300d\u7684\u4eba\uff0c\u9032\u5165\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u524d\u6700\u8a72\u5148\u770b\u6e05\u7684\u5b78\u7fd2\u73fe\u5834"},"content":{"rendered":"
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\u9762\u5c0d\u300c\u8a18\u5e33\u58eb\u8003\u8a66 \u96e3\u5ea6\u300d\u6642\u66f4\u91cd\u8981\u7684\u4e0d\u662f\u901e\u5f37\uff0c\u800c\u662f\u5148\u505a\u60c5\u5883\u5224\u65b7\uff1a\u4f60\u662f\u96f6\u57fa\u790e\u3001\u5728\u8077\u5099\u8003\uff0c\u9084\u662f\u5df2\u6709\u76f8\u95dc\u5be6\u52d9\u7d93\u9a57<\/h2>\n

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\u5148\u770b\u61c2\u300c\u8a18\u5e33\u58eb\u8003\u8a66 \u96e3\u5ea6\u300d\u518d\u9078\u8ab2\uff1a\u6bd4\u8f03\u8207\u9078\u64c7\u4e0d\u662f\u54ea\u4e00\u5bb6\u8aaa\u5f97\u597d\u807d\uff0c\u800c\u662f\u54ea\u4e00\u7a2e\u8a13\u7df4\u65b9\u5f0f\u66f4\u9069\u5408\u4f60\u7684\u4e0a\u699c\u8def\u5f91<\/h2>\n

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\u8209\u4f8b\u4f86\u8aaa\uff0c\u96f6\u57fa\u790e\u5b78\u54e1\u9700\u8981\u7684\u4e0d\u662f\u4e00\u958b\u59cb\u5c31\u5927\u91cf\u5237\u984c\uff0c\u800c\u662f\u6709\u4eba\u5e6b\u4ed6\u628a\u62bd\u8c61\u6982\u5ff5\u7ffb\u6210\u53ef\u7406\u89e3\u7684\u8a9e\u8a00\uff0c\u518d\u9010\u6b65\u5e36\u9032\u984c\u578b\u3002\u9019\u985e\u4eba\u5982\u679c\u9078\u5230\u7bc0\u594f\u592a\u5feb\u3001\u9810\u8a2d\u5b78\u751f\u5df2\u7d93\u6709\u5e95\u5b50\u7684\u8ab2\u7a0b\uff0c\u5f88\u5bb9\u6613\u5728\u524d\u671f\u5c31\u6389\u968a\uff0c\u7136\u5f8c\u8aa4\u4ee5\u70ba\u662f\u81ea\u5df1\u4e0d\u9069\u5408\u3002\u53cd\u4e4b\uff0c\u5df2\u7d93\u6709\u57fa\u790e\u3001\u4f46\u7e3d\u662f\u5728\u5206\u6578\u908a\u7de3\u5f98\u5f8a\u7684\u4eba\uff0c\u9700\u8981\u7684\u901a\u5e38\u4e0d\u662f\u91cd\u4e0a\u4e00\u8f2a\u5168\u90e8\u5167\u5bb9\uff0c\u800c\u662f\u66f4\u7cbe\u6e96\u7684\u5f31\u9ede\u4fee\u88dc\u3001\u984c\u578b\u62c6\u89e3\u8207\u7b54\u984c\u8868\u9054\u4fee\u6b63\u3002\u5982\u679c\u9019\u985e\u4eba\u9078\u5230\u592a\u6162\u3001\u592a\u92ea\u9673\u7684\u8ab2\u7a0b\uff0c\u4e5f\u6703\u6d6a\u8cbb\u5927\u91cf\u6642\u9593\u3002\u63db\u53e5\u8a71\u8aaa\uff0c\u8ac7\u6bd4\u8f03\u8207\u9078\u64c7\uff0c\u4e0d\u80fd\u53ea\u6bd4\u8f03\u5f62\u5f0f\uff0c\u800c\u8981\u6bd4\u8f03\u8ab2\u7a0b\u5c0d\u300c\u8a18\u5e33\u58eb\u8003\u8a66 \u96e3\u5ea6\u300d\u7684\u8655\u7406\u80fd\u529b\uff1a\u662f\u8b93\u4f60\u66f4\u6e05\u695a\uff0c\u9084\u662f\u8b93\u4f60\u66f4\u6df7\u4e82\uff1b\u662f\u5e6b\u4f60\u5efa\u7acb\u7bc0\u594f\uff0c\u9084\u662f\u8b93\u4f60\u6bcf\u9031\u90fd\u5728\u88dc\u9032\u5ea6\uff1b\u662f\u8b93\u4f60\u77e5\u9053\u81ea\u5df1\u70ba\u4f55\u5931\u5206\uff0c\u9084\u662f\u6bcf\u6b21\u6a21\u8003\u53ea\u7559\u4e0b\u632b\u6298\u611f\u3002<\/p>\n

\u6b64\u5916\uff0c\u9084\u6709\u4e00\u500b\u5e38\u88ab\u5ffd\u7565\u7684\u98a8\u96aa\u63d0\u9192\u3002\u5f88\u591a\u4eba\u5728\u9078\u8ab2\u6642\u592a\u5728\u610f\u300c\u7acb\u5373\u611f\u300d\uff0c\u4f8b\u5982\u8a66\u807d\u6642\u8001\u5e2b\u8b1b\u5f97\u5f88\u71b1\u9b27\u3001\u6559\u6750\u770b\u8d77\u4f86\u5f88\u591a\u3001\u793e\u7fa4\u5f88\u6d3b\u8e8d\uff0c\u5c31\u89ba\u5f97\u9019\u6a23\u4e00\u5b9a\u6709\u6548\u3002\u4f46\u771f\u6b63\u6c7a\u5b9a\u4e0a\u699c\u7387\u7684\uff0c\u5f80\u5f80\u4e0d\u662f\u7b2c\u4e00\u9031\u7684\u611f\u53d7\uff0c\u800c\u662f\u7b2c\u516b\u9031\u3001\u7b2c\u5341\u4e8c\u9031\u3001\u7b2c\u5341\u516d\u9031\u4f60\u9084\u80fd\u4e0d\u80fd\u8ddf\u4e0a\u3002\u80fd\u4e0d\u80fd\u8ddf\u4e0a\uff0c\u53d6\u6c7a\u65bc\u8ab2\u7a0b\u662f\u5426\u6709\u6301\u7e8c\u6027\u7684\u8a2d\u8a08\uff1a\u8907\u7fd2\u6a5f\u5236\u3001\u9032\u5ea6\u63d0\u9192\u3001\u7b54\u984c\u8a13\u7df4\u3001\u8003\u524d\u6574\u7406\u3001\u5c0d\u5e38\u898b\u5361\u9ede\u7684\u56de\u61c9\u3002\u5c0d\u65bc\u6b63\u5728\u641c\u5c0b\u300c\u8a18\u5e33\u58eb\u8003\u8a66 \u96e3\u5ea6\u300d\u7684\u4eba\u4f86\u8aaa\uff0c\u771f\u6b63\u503c\u5f97\u505a\u7684\u6bd4\u8f03\u8207\u9078\u64c7\uff0c\u662f\u554f\u81ea\u5df1\uff1a\u6211\u9700\u8981\u7684\u662f\u88ab\u6fc0\u52f5\uff0c\u9084\u662f\u88ab\u5e36\u8457\u8d70\uff1b\u6211\u73fe\u5728\u6700\u5927\u7684\u98a8\u96aa\u662f\u6c92\u6642\u9593\u3001\u6c92\u57fa\u790e\u3001\u6c92\u65b9\u5411\uff0c\u9084\u662f\u6c92\u6709\u4eba\u5354\u52a9\u4fee\u6b63\u3002\u7576\u4f60\u7528\u9019\u7a2e\u89d2\u5ea6\u9078\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff0c\u5831\u540d\u5c31\u4e0d\u518d\u662f\u60c5\u7dd2\u885d\u52d5\uff0c\u800c\u662f\u4e00\u7a2e\u66f4\u8cbc\u8fd1\u7d50\u679c\u7684\u6295\u8cc7\u3002<\/p>\n

\u771f\u6b63\u8a72\u91cd\u8996\u7684\u4e0d\u662f\u300c\u8a18\u5e33\u58eb\u8003\u8a66 \u96e3\u5ea6\u300d\u5687\u4e0d\u5687\u4eba\uff0c\u800c\u662f\u6709\u54ea\u4e9b\u98a8\u96aa\u63d0\u9192\u6703\u8b93\u539f\u672c\u80fd\u4e0a\u699c\u7684\u4eba\u5728\u4e2d\u9014\u81ea\u5df1\u9000\u51fa<\/h2>\n

\u5f88\u591a\u8003\u751f\u4e26\u4e0d\u662f\u6557\u5728\u8003\u5834\uff0c\u800c\u662f\u6557\u5728\u6e96\u5099\u904e\u7a0b\u4e2d\u5e7e\u500b\u770b\u4f3c\u4e0d\u8d77\u773c\u3001\u5be6\u969b\u4e0a\u81f4\u547d\u7684\u5931\u8aa4\u3002\u9019\u4e5f\u662f\u8ac7\u300c\u8a18\u5e33\u58eb\u8003\u8a66 \u96e3\u5ea6\u300d\u6642\u6700\u9700\u8981\u8aaa\u6e05\u695a\u7684\u5730\u65b9\u3002\u7b2c\u4e00\u500b\u98a8\u96aa\uff0c\u662f\u904e\u5ea6\u4f9d\u8cf4\u788e\u7247\u8cc7\u8a0a\u3002\u73fe\u5728\u7db2\u8def\u4e0a\u6709\u5927\u91cf\u5fc3\u5f97\u3001\u7247\u6bb5\u6559\u5b78\u3001\u8003\u751f\u5206\u4eab\u8207\u7b46\u8a18\u6574\u7406\uff0c\u4e4d\u770b\u4e4b\u4e0b\u5f88\u65b9\u4fbf\uff0c\u4f46\u82e5\u6c92\u6709\u5b8c\u6574\u67b6\u69cb\uff0c\u9019\u4e9b\u5167\u5bb9\u5f88\u5bb9\u6613\u8b93\u4eba\u7522\u751f\u300c\u6211\u597d\u50cf\u6709\u5728\u9032\u6b65\u300d\u7684\u932f\u89ba\u3002\u5be6\u969b\u4e0a\uff0c\u4f60\u53ef\u80fd\u53ea\u662f\u5728\u53cd\u8986\u63a5\u89f8\u76f8\u540c\u89c0\u5ff5\u7684\u4e0d\u540c\u7248\u672c\uff0c\u537b\u6c92\u6709\u771f\u6b63\u5f62\u6210\u53ef\u4f5c\u7b54\u7684\u80fd\u529b\u3002\u7b2c\u4e8c\u500b\u98a8\u96aa\uff0c\u662f\u628a\u5099\u8003\u60f3\u6210\u77ed\u8dd1\u3002\u8a31\u591a\u4eba\u525b\u958b\u59cb\u885d\u5f97\u5f88\u5feb\uff0c\u8ab2\u8868\u6392\u5f97\u5f88\u6eff\uff0c\u7d50\u679c\u5169\u4e09\u500b\u6708\u5f8c\u5c31\u56e0\u75b2\u52de\u3001\u5de5\u4f5c\u58d3\u529b\u6216\u5bb6\u5ead\u4e8b\u52d9\u800c\u5d29\u76e4\u3002\u7b2c\u4e09\u500b\u98a8\u96aa\uff0c\u662f\u904e\u5ea6\u8ffd\u6c42\u5b8c\u7f8e\u3002\u6bcf\u4e00\u79d1\u90fd\u60f3\u8b80\u5230\u5f88\u61c2\u3001\u6bcf\u500b\u7ae0\u7bc0\u90fd\u4e0d\u60f3\u653e\u6389\u3001\u6bcf\u4e00\u4efd\u8b1b\u7fa9\u90fd\u60f3\u5168\u90e8\u6d88\u5316\uff0c\u6700\u5f8c\u53cd\u800c\u5931\u53bb\u4e3b\u6b21\uff0c\u8b93\u300c\u8a18\u5e33\u58eb\u8003\u8a66 \u96e3\u5ea6\u300d\u5728\u6642\u9593\u4e0d\u8db3\u7684\u60c5\u6cc1\u4e0b\u6025\u901f\u5347\u9ad8\u3002<\/p>\n

\u5f9e\u5be6\u969b\u5b78\u7fd2\u89c0\u5bdf\u4f86\u770b\uff0c\u6700\u5371\u96aa\u7684\u4e0d\u662f\u627f\u8a8d\u9019\u8003\u8a66\u6709\u96e3\u5ea6\uff0c\u800c\u662f\u5047\u88dd\u81ea\u5df1\u4e0d\u9700\u8981\u8abf\u6574\u3002\u6709\u4eba\u7b2c\u4e00\u6b21\u6a21\u8003\u6210\u7e3e\u4e0d\u7406\u60f3\uff0c\u5c31\u6025\u8457\u61f7\u7591\u81ea\u5df1\uff1b\u6709\u4eba\u770b\u5225\u4eba\u9032\u5ea6\u6bd4\u8f03\u5feb\uff0c\u7acb\u523b\u6253\u4e82\u539f\u672c\u5b89\u6392\uff1b\u6709\u4eba\u4e00\u9047\u5230\u5361\u95dc\u5c31\u60f3\u63db\u6559\u6750\u3001\u63db\u65b9\u6cd5\u3001\u63db\u8001\u5e2b\uff0c\u6700\u5f8c\u6c38\u9060\u505c\u5728\u91cd\u65b0\u9069\u61c9\u968e\u6bb5\u3002\u5c0d\u9019\u4e9b\u60c5\u6cc1\u800c\u8a00\uff0c\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u771f\u6b63\u61c9\u63d0\u4f9b\u7684\u50f9\u503c\uff0c\u662f\u7a69\u5b9a\u7cfb\u7d71\uff0c\u800c\u4e0d\u662f\u984d\u5916\u523a\u6fc0\u3002\u56e0\u70ba\u771f\u6b63\u6703\u8b93\u4eba\u9000\u51fa\u7684\uff0c\u4e0d\u4e00\u5b9a\u662f\u300c\u8a18\u5e33\u58eb\u8003\u8a66 \u96e3\u5ea6\u300d\u672c\u8eab\uff0c\u800c\u662f\u5099\u8003\u904e\u7a0b\u6c92\u6709\u7bc0\u594f\u3001\u6c92\u6709\u966a\u8dd1\u3001\u6c92\u6709\u6821\u6b63\uff0c\u65bc\u662f\u6bcf\u4e00\u6b21\u632b\u6298\u90fd\u88ab\u653e\u5927\uff0c\u6700\u5f8c\u5b78\u54e1\u4e0d\u662f\u653e\u68c4\u8003\u8a66\uff0c\u800c\u662f\u653e\u68c4\u76f8\u4fe1\u81ea\u5df1\u80fd\u5b8c\u6210\u3002<\/p>\n

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\u641c\u5c0b\u300c\u8a18\u5e33\u58eb\u8003\u8a66 \u96e3\u5ea6\u300d\u7684\u4eba\u6700\u5e38\u554f\u7684\u4e8b\uff1a\u4e0d\u662f\u80fd\u4e0d\u80fd\u8003\uff0c\u800c\u662f\u503c\u4e0d\u503c\u5f97\u73fe\u5728\u5c31\u958b\u59cb\u6e96\u5099<\/h2>\n

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