{"id":10676,"date":"2026-04-06T13:48:37","date_gmt":"2026-04-06T05:48:37","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=10676"},"modified":"2026-04-06T13:48:37","modified_gmt":"2026-04-06T05:48:37","slug":"bookkeeper-107-answer","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/bookkeeper-107-answer\/","title":{"rendered":"\u8a18\u5e33\u58eb 107 \u89e3\u7b54\uff1a\u7576\u641c\u5c0b\u7684\u4eba\u4e0d\u53ea\u662f\u60f3\u627e\u7b54\u6848\uff0c\u800c\u662f\u60f3\u5f04\u61c2\u81ea\u5df1\u96e2\u4e0a\u699c\u9084\u5dee\u54ea\u4e00\u6b65"},"content":{"rendered":"
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\u81f3\u65bc\u57fa\u790e\u8584\u5f31\u8005\uff0c\u5c24\u5176\u662f\u96e2\u958b\u6821\u5712\u5f88\u4e45\u3001\u5c0d\u6703\u8a08\u6216\u7a05\u52d9\u8a9e\u8a00\u76f8\u5c0d\u964c\u751f\u7684\u4eba\uff0c\u770b\u5230\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u6642\u6700\u5e38\u51fa\u73fe\u7684\u611f\u53d7\u4e0d\u662f\u8c41\u7136\u958b\u6717\uff0c\u800c\u662f\u66f4\u614c\u3002\u56e0\u70ba\u4ed6\u5011\u6703\u767c\u73fe\uff0c\u81ea\u5df1\u770b\u5f97\u61c2\u4e2d\u6587\uff0c\u537b\u672a\u5fc5\u770b\u5f97\u61c2\u984c\u76ee\u771f\u6b63\u8981\u554f\u4ec0\u9ebc\uff1b\u77e5\u9053\u7b54\u6848\u5beb\u5728\u54ea\uff0c\u537b\u4e0d\u77e5\u9053\u9019\u500b\u7b54\u6848\u70ba\u4ec0\u9ebc\u6210\u7acb\u3002\u9019\u6642\u5019\uff0c\u55ae\u9760\u8cc7\u6599\u5806\u758a\u901a\u5e38\u5e6b\u52a9\u6709\u9650\uff0c\u751a\u81f3\u53ef\u80fd\u8d8a\u770b\u8d8a\u4e82\u3002\u5be6\u52d9\u4e0a\u6700\u5e38\u898b\u7684\u60c5\u6cc1\u662f\uff0c\u8003\u751f\u628a\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u7576\u6210\u81ea\u5df1\u88dc\u7834\u6d1e\u7684\u65b9\u5f0f\uff0c\u7d50\u679c\u6d1e\u6c92\u88dc\u8d77\u4f86\uff0c\u53cd\u800c\u56e0\u70ba\u540c\u6642\u63a5\u89f8\u592a\u591a\u7248\u672c\u7684\u6574\u7406\u7b46\u8a18\u3001\u8ad6\u58c7\u5fc3\u5f97\u3001\u7247\u6bb5\u89e3\u8aaa\uff0c\u8b93\u77e5\u8b58\u8b8a\u5f97\u66f4\u96f6\u788e\u3002\u771f\u6b63\u6210\u719f\u7684\u6559\u5b78\uff0c\u61c9\u8a72\u80fd\u4f9d\u7167\u4e0d\u540c\u8003\u751f\u7684\u8655\u5883\uff0c\u66ff\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u8ce6\u4e88\u4e0d\u540c\u7528\u9014\uff1a\u5c0d\u57fa\u790e\u7a69\u7684\u4eba\uff0c\u5b83\u662f\u7cbe\u4fee\u5de5\u5177\uff1b\u5c0d\u6642\u9593\u5c11\u7684\u4eba\uff0c\u5b83\u662f\u805a\u7126\u5de5\u5177\uff1b\u5c0d\u57fa\u790e\u5f31\u7684\u4eba\uff0c\u5b83\u662f\u5efa\u7acb\u7406\u89e3\u9806\u5e8f\u7684\u5165\u53e3\u3002\u4e5f\u6b63\u56e0\u5982\u6b64\uff0c\u9078\u64c7\u8a18\u5e33\u58eb\u8ab2\u7a0b\u6642\uff0c\u4e0d\u80fd\u53ea\u770b\u6709\u6c92\u6709\u63d0\u4f9b\u984c\u5eab\u3001\u6709\u6c92\u6709\u9644\u89e3\u7b54\uff0c\u800c\u8981\u770b\u8ab2\u7a0b\u662f\u5426\u77e5\u9053\u4e0d\u540c\u985e\u578b\u7684\u5b78\u751f\uff0c\u5728\u770b\u540c\u4e00\u4efd\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u6642\uff0c\u6703\u5361\u5728\u5b8c\u5168\u4e0d\u540c\u7684\u4f4d\u7f6e\u3002\u80fd\u770b\u898b\u9019\u500b\u5dee\u7570\u7684\u6559\u5b78\uff0c\u624d\u66f4\u6709\u6a5f\u6703\u628a\u5b78\u751f\u5e36\u5230\u771f\u6b63\u7684\u53ca\u683c\u7dda\u4ee5\u4e0a\u3002<\/p>\n

\u8a18\u5e33\u58eb 107 \u89e3\u7b54\uff1a\u53ea\u770b\u7b54\u6848\u6700\u7701\u6642\u9593\uff0c\u537b\u4e5f\u6700\u5bb9\u6613\u8b93\u4eba\u91cd\u8907\u72af\u932f\uff0c\u9019\u662f\u5f88\u591a\u4eba\u5099\u8003\u5f8c\u671f\u7684\u98a8\u96aa\u63d0\u9192<\/h2>\n

\u5099\u8003\u5230\u4e2d\u5f8c\u671f\uff0c\u6700\u5371\u96aa\u7684\u72c0\u614b\u4e4b\u4e00\uff0c\u5c31\u662f\u4ee5\u70ba\u81ea\u5df1\u6548\u7387\u8b8a\u9ad8\u4e86\uff0c\u5be6\u969b\u4e0a\u53ea\u662f\u628a\u5b78\u7fd2\u58d3\u7e2e\u6210\u8868\u9762\u4e0a\u7684\u5feb\u901f\u6838\u5c0d\u3002\u5f88\u591a\u4eba\u6703\u89ba\u5f97\uff0c\u76f4\u63a5\u770b\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u4e0d\u662f\u5f88\u597d\u55ce\uff1f\u932f\u7684\u5730\u65b9\u99ac\u4e0a\u77e5\u9053\uff0c\u5c0d\u7684\u5730\u65b9\u4e5f\u4e0d\u7528\u6d6a\u8cbb\u6642\u9593\u91cd\u505a\u3002\u5f9e\u8868\u9762\u4f86\u770b\uff0c\u9019\u6a23\u78ba\u5be6\u7701\u6642\uff0c\u4f46\u5982\u679c\u7f3a\u5c11\u6b63\u78ba\u7684\u4f7f\u7528\u65b9\u5f0f\uff0c\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u53cd\u800c\u53ef\u80fd\u8b8a\u6210\u8b93\u4eba\u505c\u6eef\u7684\u8212\u9069\u5708\u3002\u56e0\u70ba\u4f60\u6703\u958b\u59cb\u7fd2\u6163\u7528\u7d50\u679c\u4ee3\u66ff\u601d\u8003\uff0c\u7528\u719f\u6089\u611f\u4ee3\u66ff\u7406\u89e3\uff0c\u7528\u770b\u904e\u4ee3\u66ff\u6703\u5beb\u3002\u6700\u5e38\u767c\u751f\u7684\u60c5\u6cc1\u662f\uff0c\u8003\u751f\u5728\u7b2c\u4e8c\u6b21\u3001\u7b2c\u4e09\u6b21\u63a5\u89f8\u540c\u6a23\u7684\u984c\u76ee\u6642\uff0c\u4ee5\u70ba\u81ea\u5df1\u7b54\u5c0d\u4e86\uff0c\u5176\u5be6\u53ea\u662f\u8a18\u5f97\u9019\u984c\u4ee5\u524d\u7684\u7b54\u6848\u9577\u4ec0\u9ebc\u6a23\u5b50\uff0c\u4e26\u4e0d\u662f\u81ea\u5df1\u771f\u7684\u91cd\u65b0\u5224\u8b80\u51fa\u4f86\u3002\u7b49\u5230\u6b63\u5f0f\u8003\u8a66\u9047\u5230\u8b8a\u5f62\u984c\u3001\u7d9c\u5408\u984c\u3001\u9078\u9805\u66f4\u7d30\u7684\u984c\u76ee\uff0c\u5c31\u6703\u767c\u73fe\u539f\u672c\u9760\u8a18\u61b6\u6490\u8d77\u4f86\u7684\u4fe1\u5fc3\uff0c\u5f88\u5feb\u5c31\u5d29\u6389\u4e86\u3002<\/p>\n

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\u8a18\u5e33\u58eb 107 \u89e3\u7b54\uff1a\u771f\u6b63\u503c\u5f97\u6bd4\u8f03\u8207\u9078\u64c7\u7684\uff0c\u4e0d\u53ea\u662f\u6559\u6750\u591a\u5be1\uff0c\u800c\u662f\u4f60\u8ddf\u54ea\u4e00\u7a2e\u6559\u5b78\u6a21\u5f0f\u6bd4\u8f03\u5408\u5f97\u4f86<\/h2>\n

\u7576\u8003\u751f\u958b\u59cb\u8a8d\u771f\u6e96\u5099\uff0c\u5e7e\u4e4e\u90fd\u6703\u8d70\u5230\u300c\u6bd4\u8f03\u8207\u9078\u64c7\u300d\u9019\u4e00\u6b65\u3002\u6709\u4eba\u6703\u6bd4\u8f03\u81ea\u4fee\u8207\u88dc\u7fd2\uff0c\u6709\u4eba\u6bd4\u8f03\u5be6\u9ad4\u8ab2\u8207\u7dda\u4e0a\u8ab2\uff0c\u4e5f\u6709\u4eba\u6bd4\u8f03\u4e0d\u540c\u8001\u5e2b\u3001\u4e0d\u540c\u73ed\u5225\u3001\u4e0d\u540c\u8b1b\u7fa9\u7cfb\u7d71\u3002\u6b64\u6642\uff0c\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u5f80\u5f80\u6703\u6210\u70ba\u4e00\u500b\u5f88\u5be6\u969b\u7684\u6bd4\u8f03\u8d77\u9ede\u3002\u56e0\u70ba\u4f60\u53ef\u4ee5\u900f\u904e\u540c\u4e00\u4efd\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\uff0c\u770b\u51fa\u4e0d\u540c\u6559\u5b78\u6a21\u5f0f\u5c0d\u984c\u76ee\u7684\u8655\u7406\u65b9\u5f0f\uff1a\u6709\u7684\u53ea\u7d66\u7b54\u6848\uff0c\u6709\u7684\u6703\u7d66\u7c21\u55ae\u89e3\u6790\uff1b\u6709\u7684\u89e3\u6790\u5f88\u591a\uff0c\u537b\u6c92\u6709\u91cd\u9ede\u6392\u5e8f\uff1b\u6709\u7684\u6703\u5e36\u4f60\u770b\u5230\u984c\u76ee\u80cc\u5f8c\u7684\u6cd5\u898f\u7d50\u69cb\u8207\u7b54\u984c\u601d\u8def\u3002\u5c0d\u8003\u751f\u4f86\u8aaa\uff0c\u771f\u6b63\u8981\u6bd4\u8f03\u8207\u9078\u64c7\u7684\uff0c\u4e0d\u662f\u8868\u9762\u4e0a\u8ab0\u7684\u5167\u5bb9\u6bd4\u8f03\u539a\u3001\u8cc7\u6599\u6bd4\u8f03\u591a\uff0c\u800c\u662f\u8ab0\u7684\u6559\u6cd5\u6bd4\u8f03\u9069\u5408\u4f60\u7684\u7406\u89e3\u65b9\u5f0f\u8207\u751f\u6d3b\u7bc0\u594f\u3002\u82e5\u4f60\u662f\u9700\u8981\u4e92\u52d5\u8ffd\u9032\u5ea6\u7684\u4eba\uff0c\u81ea\u4fee\u53ef\u80fd\u81ea\u7531\uff0c\u537b\u4e5f\u5bb9\u6613\u62d6\u5ef6\uff1b\u82e5\u4f60\u672c\u8eab\u5de5\u4f5c\u7e41\u5fd9\uff0c\u5be6\u9ad4\u8ab2\u96d6\u7136\u7d2e\u5be6\uff0c\u537b\u672a\u5fc5\u80fd\u7a69\u5b9a\u51fa\u5e2d\uff1b\u82e5\u4f60\u57fa\u790e\u592a\u5f31\uff0c\u53ea\u9760\u984c\u5eab\u8207\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u5bc6\u96c6\u7df4\u7fd2\uff0c\u53ef\u80fd\u6703\u8b93\u932f\u8aa4\u89c0\u5ff5\u56fa\u5b9a\u4e0b\u4f86\uff0c\u53cd\u800c\u66f4\u96e3\u4fee\u6b63\u3002<\/p>\n

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\u8a18\u5e33\u58eb 107 \u89e3\u7b54\uff1a\u5f9e\u4e00\u4efd\u820a\u5e74\u5ea6\u8a66\u984c\u51fa\u767c\uff0c\u53cd\u800c\u80fd\u770b\u51fa\u4f60\u73fe\u5728\u6700\u9700\u8981\u88dc\u5f37\u7684\u8b80\u66f8\u7b56\u7565\u8207\u61c9\u8a66\u7bc0\u594f<\/h2>\n

\u5f88\u591a\u4eba\u6703\u554f\uff0c\u65e2\u7136\u6bcf\u5e74\u8003\u984c\u90fd\u4e0d\u540c\uff0c\u70ba\u4ec0\u9ebc\u9084\u8981\u4e00\u76f4\u56de\u982d\u770b\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\uff1f\u9019\u500b\u554f\u984c\u770b\u4f3c\u5408\u7406\uff0c\u4f46\u771f\u6b63\u61c2\u5099\u8003\u7684\u4eba\u90fd\u77e5\u9053\uff0c\u6b77\u5c46\u984c\u76ee\u6700\u5927\u7684\u50f9\u503c\uff0c\u5f9e\u4f86\u4e0d\u662f\u62bc\u4e2d\u539f\u984c\uff0c\u800c\u662f\u8a13\u7df4\u4f60\u8fa8\u8b58\u7a69\u5b9a\u7684\u547d\u984c\u908f\u8f2f\u3002\u7576\u4f60\u62ff\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u4f86\u7df4\u7fd2\u6642\uff0c\u4e0d\u662f\u56e0\u70ba 107 \u5e74\u7684\u984c\u76ee\u6703\u539f\u5c01\u4e0d\u52d5\u518d\u51fa\u4e00\u6b21\uff0c\u800c\u662f\u56e0\u70ba\u5b83\u80fd\u8b93\u4f60\u770b\u898b\u54ea\u4e9b\u6982\u5ff5\u5177\u6709\u53cd\u8986\u51fa\u73fe\u7684\u6a5f\u7387\uff0c\u54ea\u4e9b\u6cd5\u898f\u8003\u6cd5\u559c\u6b61\u63db\u76ae\u91cd\u4f86\uff0c\u54ea\u4e9b\u984c\u76ee\u6700\u80fd\u6e2c\u51fa\u4f60\u5c0d\u57fa\u790e\u7684\u624e\u5be6\u7a0b\u5ea6\u3002\u66f4\u91cd\u8981\u7684\u662f\uff0c\u900f\u904e\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u9019\u985e\u5df2\u5b8c\u6210\u7684\u8003\u984c\u8cc7\u6599\uff0c\u8003\u751f\u53ef\u4ee5\u5728\u6c92\u6709\u7576\u4e0b\u8003\u8a66\u58d3\u529b\u7684\u60c5\u6cc1\u4e0b\uff0c\u8aa0\u5be6\u89c0\u5bdf\u81ea\u5df1\u7684\u7bc0\u594f\u554f\u984c\uff1a\u4f60\u662f\u4e0d\u662f\u4e00\u9047\u5230\u8a08\u7b97\u984c\u5c31\u8017\u6642\u904e\u591a\uff1f\u662f\u4e0d\u662f\u95b1\u8b80\u984c\u5e79\u6642\u5bb9\u6613\u5ffd\u7565\u95dc\u9375\u5b57\uff1f\u662f\u4e0d\u662f\u5c0d\u719f\u6089\u7ae0\u7bc0\u904e\u5ea6\u81ea\u4fe1\uff0c\u53cd\u800c\u5728\u7d30\u7bc0\u4e0a\u5931\u5206\uff1f\u9019\u4e9b\u554f\u984c\u4e0d\u6703\u56e0\u70ba\u4f60\u591a\u80cc\u5e7e\u9801\u7b46\u8a18\u5c31\u81ea\u52d5\u6d88\u5931\uff0c\u5fc5\u9808\u85c9\u7531\u4e00\u984c\u4e00\u984c\u7684\u62c6\u89e3\uff0c\u6162\u6162\u628a\u81ea\u5df1\u7684\u8003\u5834\u7fd2\u6163\u8abf\u6574\u5230\u66f4\u7a69\u5b9a\u3002<\/p>\n

\u66fe\u7d93\u6709\u4e0d\u5c11\u8003\u751f\uff0c\u5728\u6b63\u5f0f\u6e96\u5099\u524d\u89ba\u5f97\u81ea\u5df1\u7a0b\u5ea6\u9084\u53ef\u4ee5\uff0c\u56e0\u70ba\u5e73\u5e38\u770b\u66f8\u6642\u5927\u81f4\u90fd\u61c2\uff1b\u4f46\u4e00\u771f\u6b63\u52d5\u624b\u505a\u984c\uff0c\u5c24\u5176\u662f\u5c0d\u7167\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u6642\uff0c\u624d\u767c\u73fe\u81ea\u5df1\u4e0d\u662f\u4e0d\u61c2\u5167\u5bb9\uff0c\u800c\u662f\u7121\u6cd5\u5728\u9650\u5b9a\u6642\u9593\u5167\u628a\u61c2\u7684\u6771\u897f\u8f49\u6210\u6b63\u78ba\u7b54\u6848\u3002\u9019\u7a2e\u843d\u5dee\u975e\u5e38\u5e38\u898b\uff0c\u4e5f\u975e\u5e38\u503c\u5f97\u6b63\u8996\u3002\u56e0\u70ba\u8003\u8a66\u4e0d\u662f\u7d14\u77e5\u8b58\u5c55\u793a\uff0c\u800c\u662f\u77e5\u8b58\u3001\u901f\u5ea6\u3001\u5224\u8b80\u3001\u7a69\u5b9a\u5ea6\u7684\u7d9c\u5408\u8868\u73fe\u3002\u82e5\u4e00\u9593\u88dc\u7fd2\u73ed\u80fd\u5e36\u4f60\u7528\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u9019\u6a23\u7684\u6750\u6599\uff0c\u9010\u6b65\u5efa\u7acb\u7b54\u984c\u7bc0\u594f\u3001\u932f\u984c\u56de\u88dc\u6a5f\u5236\u3001\u7ae0\u7bc0\u512a\u5148\u9806\u5e8f\uff0c\u751a\u81f3\u5b89\u6392\u6a21\u64ec\u7df4\u7fd2\u8207\u8907\u76e4\u65b9\u6cd5\uff0c\u90a3\u9ebc\u540c\u6a23\u4e00\u4efd\u6b77\u5c46\u8cc7\u6599\uff0c\u5c0d\u4f60\u7684\u50f9\u503c\u5c31\u6703\u5b8c\u5168\u4e0d\u540c\u3002\u4f60\u4e0d\u518d\u53ea\u662f\u88ab\u52d5\u95b1\u8b80\uff0c\u800c\u662f\u5728\u8a13\u7df4\u771f\u6b63\u4e0a\u5834\u6642\u7684\u53cd\u61c9\u3002\u9019\u4e5f\u662f\u8a31\u591a\u5f8c\u4f86\u9806\u5229\u901a\u904e\u7684\u5b78\u751f\u5171\u540c\u7684\u8f49\u6298\u9ede\uff1a\u4e0d\u662f\u67d0\u4e00\u5929\u7a81\u7136\u8b8a\u8070\u660e\uff0c\u800c\u662f\u5f9e\u67d0\u4e00\u4efd\u50cf\u300c\u8a18\u5e33\u58eb 107 \u89e3\u7b54\u300d\u9019\u6a23\u7684\u820a\u984c\u8cc7\u6599\u958b\u59cb\uff0c\u7b2c\u4e00\u6b21\u771f\u7684\u770b\u61c2\u81ea\u5df1\u539f\u4f86\u4e0d\u662f\u8f38\u5728\u4e0d\u5920\u52aa\u529b\uff0c\u800c\u662f\u8f38\u5728\u65b9\u6cd5\u6c92\u6709\u5c0d\u6e96\u8003\u8a66\u3002\u7576\u4f60\u77e5\u9053\u554f\u984c\u5728\u54ea\u88e1\uff0c\u88dc\u5f37\u624d\u6709\u65b9\u5411\uff1b\u7576\u65b9\u5411\u6b63\u78ba\uff0c\u7d2f\u7a4d\u624d\u6703\u958b\u59cb\u6709\u56de\u5831\u3002<\/p>\n

\u8a18\u5e33\u58eb 107 \u89e3\u7b54\uff1a\u5e38\u898b\u554f\u984cFAQ\u88e1\u771f\u6b63\u8a72\u554f\u7684\uff0c\u4e0d\u53ea\u662f\u7b54\u6848\u5c0d\u4e0d\u5c0d\uff0c\u800c\u662f\u600e\u9ebc\u628a\u7b54\u6848\u8b8a\u6210\u81ea\u5df1\u7684\u80fd\u529b<\/h2>\n

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