{"id":11050,"date":"2026-04-09T00:47:00","date_gmt":"2026-04-08T16:47:00","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=11050"},"modified":"2026-04-09T00:47:00","modified_gmt":"2026-04-08T16:47:00","slug":"109-bookkeeper-pass-rate","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/","title":{"rendered":"\u7576\u4f60\u5728\u6df1\u591c\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u4f60\u771f\u6b63\u60f3\u77e5\u9053\u7684\uff0c\u5f80\u5f80\u4e0d\u53ea\u662f\u6578\u5b57\uff1a\u800c\u662f\u81ea\u5df1\u73fe\u5728\u7684\u6e96\u5099\u65b9\u5f0f\uff0c\u7a76\u7adf\u80fd\u4e0d\u80fd\u628a\u52aa\u529b\u8b8a\u6210\u4e0a\u699c\u7684\u53ef\u80fd"},"content":{"rendered":"
\n
\"\"<\/a><\/div>\n
\u5cfb\u8aa0\u6559\u80b2\u5b78\u9662\u96f2\u7aef\u8ab2\u7a0b-\u9ede\u6211\u5831\u540d<\/span><\/span><\/div>\n<\/div>\n
\n
\n
\n<\/div>\n<\/div>\n

109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u80cc\u5f8c\u53cd\u6620\u7684\uff0c\u4e0d\u53ea\u662f\u7af6\u722d\u6bd4\u4f8b\uff0c\u800c\u662f\u4f60\u8a72\u5982\u4f55\u91cd\u65b0\u7406\u89e3\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u7684\u50f9\u503c\u8207\u6e96\u5099\u7bc0\u594f<\/h2>\n

\u5f88\u591a\u4eba\u5728\u7b2c\u4e00\u6b21\u770b\u5230\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u76f4\u89ba\u6703\u628a\u7126\u9ede\u653e\u5728\u4e00\u500b\u51b7\u51b0\u51b0\u7684\u6578\u5b57\u4e0a\uff0c\u5f77\u5f7f\u53ea\u8981\u77e5\u9053\u9304\u53d6\u7387\u9ad8\u4f4e\uff0c\u5c31\u80fd\u6c7a\u5b9a\u81ea\u5df1\u8a72\u4e0d\u8a72\u8003\u3001\u8a72\u4e0d\u8a72\u5831\u540d\u3001\u8a72\u4e0d\u8a72\u6295\u5165\u6642\u9593\u3002\u4f46\u771f\u6b63\u6709\u7d93\u9a57\u7684\u5b78\u7fd2\u8005\u90fd\u77e5\u9053\uff0c\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u7684\u4eba\uff0c\u5fc3\u88e1\u901a\u5e38\u4e0d\u662f\u53ea\u6709\u4e00\u500b\u554f\u984c\uff0c\u800c\u662f\u540c\u6642\u593e\u5e36\u4e86\u66f4\u591a\u66f4\u7d30\u7684\u7126\u616e\u3002\u6709\u4eba\u60f3\u77e5\u9053\u9019\u5f35\u8b49\u7167\u5230\u5e95\u503c\u4e0d\u503c\u5f97\u6e96\u5099\uff0c\u6709\u4eba\u60f3\u77e5\u9053\u81ea\u5df1\u975e\u672c\u79d1\u7cfb\u6703\u4e0d\u6703\u592a\u5403\u8667\uff0c\u6709\u4eba\u60f3\u77e5\u9053\u5982\u679c\u908a\u4e0a\u73ed\u908a\u5ff5\u66f8\uff0c\u662f\u5426\u9084\u6709\u6a5f\u6703\u5728\u6709\u9650\u6642\u9593\u5167\u62c9\u51fa\u6210\u7e3e\u5dee\u8ddd\u3002\u4e5f\u6709\u4eba\u5176\u5be6\u4e0d\u662f\u5728\u627e\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u672c\u8eab\uff0c\u800c\u662f\u5728\u627e\u4e00\u500b\u53ef\u4ee5\u8b93\u81ea\u5df1\u5b89\u5fc3\u4e0b\u6c7a\u5b9a\u7684\u4f9d\u64da\uff1a\u6211\u73fe\u5728\u7684\u7a0b\u5ea6\uff0c\u9084\u6709\u6c92\u6709\u6a5f\u6703\u3002<\/p>\n

\u9019\u4e5f\u662f\u70ba\u4ec0\u9ebc\u771f\u6b63\u7406\u89e3\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u7684\u4eba\uff0c\u4e0d\u6703\u53ea\u505c\u5728\u8868\u9762\u5224\u8b80\u3002\u56e0\u70ba\u9304\u53d6\u7387\u5f9e\u4f86\u4e0d\u662f\u7528\u4f86\u5687\u4eba\u7684\uff0c\u5b83\u66f4\u50cf\u662f\u4e00\u9762\u93e1\u5b50\uff0c\u7167\u51fa\u8003\u751f\u6e96\u5099\u65b9\u5f0f\u662f\u5426\u6709\u6548\u3001\u5b78\u7fd2\u7d50\u69cb\u662f\u5426\u5b8c\u6574\u3001\u61c9\u8a66\u7bc0\u594f\u662f\u5426\u7a69\u5b9a\u3002\u5982\u679c\u53ea\u662f\u628a\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u7576\u6210\u4e00\u500b\u770b\u71b1\u9b27\u7684\u6578\u64da\uff0c\u90a3\u9019\u500b\u95dc\u9375\u5b57\u5c0d\u4f60\u6c92\u6709\u5e6b\u52a9\uff1b\u4f46\u5982\u679c\u4f60\u80fd\u5f9e\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u5ef6\u4f38\u53bb\u7406\u89e3\u8003\u8a66\u672c\u8cea\uff0c\u4f60\u5c31\u6703\u767c\u73fe\uff0c\u771f\u6b63\u5f71\u97ff\u7d50\u679c\u7684\uff0c\u5f80\u5f80\u4e0d\u662f\u5929\u5206\uff0c\u800c\u662f\u6e96\u5099\u65b9\u6cd5\u662f\u5426\u6b63\u78ba\u3002<\/p>\n

\u5c0d\u8a31\u591a\u6b63\u5728\u6bd4\u8f03\u8ab2\u7a0b\u7684\u8003\u751f\u4f86\u8aaa\uff0c\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u7684\u50f9\u503c\uff0c\u5f9e\u4f86\u4e0d\u53ea\u662f\u628a\u8ab2\u4e0a\u5b8c\u800c\u5df2\u3002\u771f\u6b63\u91cd\u8981\u7684\u662f\uff0c\u5b83\u80fd\u4e0d\u80fd\u5e6b\u4f60\u628a\u9f90\u96dc\u7684\u5167\u5bb9\u8f49\u6210\u53ef\u4ee5\u57f7\u884c\u7684\u8a08\u756b\u3002\u56e0\u70ba\u8a18\u5e33\u58eb\u8003\u8a66\u6700\u5e38\u898b\u7684\u554f\u984c\uff0c\u4e0d\u662f\u5b78\u751f\u4e0d\u8a8d\u771f\uff0c\u800c\u662f\u8a8d\u771f\u5f97\u6c92\u6709\u65b9\u5411\u3002\u4eca\u5929\u770b\u6cd5\u898f\uff0c\u660e\u5929\u505a\u6703\u8a08\uff0c\u5f8c\u5929\u53c8\u56de\u53bb\u80cc\u79df\u7a05\uff0c\u8868\u9762\u4e0a\u6bcf\u5929\u90fd\u5f88\u5fd9\uff0c\u4f46\u4e09\u500b\u6708\u5f8c\u624d\u767c\u73fe\u6bcf\u4e00\u79d1\u90fd\u6478\u904e\u3001\u6bcf\u4e00\u79d1\u90fd\u4e0d\u7a69\u3002\u9019\u7a2e\u72c0\u614b\u4e0b\uff0c\u5c31\u7b97\u4f60\u6bcf\u5929\u90fd\u82b1\u6642\u9593\uff0c\u4e5f\u5f88\u96e3\u771f\u6b63\u7a81\u7834\u3002\u800c\u4e00\u9593\u597d\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff0c\u6703\u8b93\u4f60\u77e5\u9053\uff1a\u7576\u5927\u5bb6\u90fd\u5728\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u771f\u6b63\u8a72\u6bd4\u8f03\u7684\u4e0d\u662f\u8ab0\u558a\u5f97\u5927\u8072\uff0c\u800c\u662f\u8ab0\u80fd\u8b93\u5b78\u751f\u5f9e\u6df7\u4e82\u8d70\u5411\u6709\u79e9\u5e8f\u7684\u7d2f\u7a4d\u3002<\/p>\n

\u5f88\u591a\u8003\u751f\u76f4\u5230\u771f\u6b63\u9032\u5165\u5099\u8003\u671f\uff0c\u624d\u610f\u8b58\u5230\u81ea\u5df1\u539f\u672c\u5c0d\u8003\u8a66\u7684\u60f3\u50cf\u904e\u65bc\u7c21\u55ae\u3002\u5c24\u5176\u662f\u793e\u6703\u4eba\u58eb\uff0c\u6700\u5e38\u72af\u7684\u932f\u8aa4\u5c31\u662f\u628a\u96f6\u788e\u6642\u9593\u9ad8\u4f30\uff0c\u628a\u9ad4\u529b\u4f4e\u4f30\uff0c\u628a\u7a69\u5b9a\u6027\u4f4e\u4f30\u3002\u767d\u5929\u5de5\u4f5c\u3001\u665a\u4e0a\u4e0a\u8ab2\u3001\u5047\u65e5\u88dc\u9032\u5ea6\uff0c\u524d\u4e09\u9031\u9760\u610f\u5fd7\u529b\u9084\u6490\u5f97\u4f4f\uff0c\u5230\u4e86\u4e2d\u5f8c\u6bb5\u537b\u958b\u59cb\u51fa\u73fe\u5438\u6536\u920d\u5316\u3001\u8907\u7fd2\u5931\u8861\u3001\u7df4\u984c\u901f\u5ea6\u4e0b\u964d\u7684\u60c5\u6cc1\u3002\u9019\u6642\u5019\u518d\u56de\u982d\u770b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\uff0c\u4f60\u6703\u660e\u767d\u5b83\u4e0d\u662f\u4e00\u500b\u9060\u65b9\u7684\u7d50\u679c\uff0c\u800c\u662f\u6bcf\u5929\u6e96\u5099\u7d30\u7bc0\u5806\u51fa\u4f86\u7684\u73fe\u5be6\u3002\u771f\u6b63\u80fd\u5e6b\u52a9\u8003\u751f\u7684\uff0c\u4e0d\u662f\u4e00\u53e5\u300c\u52aa\u529b\u5c31\u6703\u4e0a\u300d\uff0c\u800c\u662f\u6709\u4eba\u80fd\u5728\u4f60\u9084\u6c92\u5d29\u6389\u4e4b\u524d\uff0c\u5c31\u5148\u5e6b\u4f60\u770b\u51fa\u7bc0\u594f\u51fa\u4e86\u554f\u984c\u3002<\/p>\n

\u56e0\u6b64\uff0c\u7576\u4f60\u4eca\u5929\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\uff0c\u5176\u5be6\u5f88\u9069\u5408\u9806\u4fbf\u554f\u81ea\u5df1\u53e6\u4e00\u500b\u66f4\u91cd\u8981\u7684\u554f\u984c\uff1a\u6211\u73fe\u5728\u662f\u7f3a\u52aa\u529b\uff0c\u9084\u662f\u7f3a\u65b9\u6cd5\uff1f\u5982\u679c\u4f60\u7f3a\u7684\u662f\u65b9\u6cd5\uff0c\u90a3\u9ebc\u9078\u64c7\u4e00\u9593\u61c2\u5f97\u62c6\u89e3\u8003\u8a66\u67b6\u69cb\u3001\u5b89\u6392\u9032\u5ea6\u3001\u77ef\u6b63\u5e38\u898b\u8aa4\u5340\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff0c\u9060\u6bd4\u53cd\u8986\u67e5\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u66f4\u63a5\u8fd1\u7b54\u6848\u3002\u56e0\u70ba\u6709\u4e9b\u4eba\u770b\u898b\u9304\u53d6\u7387\u6703\u9000\u7e2e\uff0c\u6709\u4e9b\u4eba\u770b\u898b\u9304\u53d6\u7387\u6703\u958b\u59cb\u4fee\u6b63\u7b56\u7565\uff1b\u800c\u6700\u7d42\u80fd\u8d70\u5230\u8003\u5834\u4e0a\u7a69\u4f4f\u7bc0\u594f\u7684\u4eba\uff0c\u901a\u5e38\u4e0d\u662f\u4e00\u958b\u59cb\u6700\u6709\u628a\u63e1\u7684\u4eba\uff0c\u800c\u662f\u6700\u65e9\u8a8d\u6e05\u73fe\u5be6\u3001\u6700\u9858\u610f\u8abf\u6574\u6e96\u5099\u65b9\u5f0f\u7684\u4eba\u3002<\/p>\n

\u7576\u8003\u751f\u53cd\u8986\u641c\u5c0b109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u6642\uff0c\u771f\u6b63\u60f3\u6bd4\u8f03\u7684\u4e0d\u662f\u96e3\u4e0d\u96e3\u8003\uff0c\u800c\u662f\u81ea\u5df1\u7684\u8d77\u9ede\u3001\u80cc\u666f\u8207\u6642\u9593\u6210\u672c\u80fd\u4e0d\u80fd\u88ab\u6709\u6548\u8f49\u5316<\/h2>\n

\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u9019\u4ef6\u4e8b\uff0c\u672c\u8eab\u5c31\u5f88\u6709\u610f\u601d\u3002\u56e0\u70ba\u771f\u6b63\u6703\u6301\u7e8c\u641c\u5c0b\u9019\u7d44\u8a5e\u7684\u4eba\uff0c\u5f80\u5f80\u4e0d\u662f\u81e8\u6642\u8d77\u610f\uff0c\u800c\u662f\u5df2\u7d93\u9032\u5165\u67d0\u7a2e\u6c7a\u7b56\u524d\u7684\u7336\u8c6b\u671f\u3002\u4f60\u53ef\u80fd\u5df2\u7d93\u770b\u904e\u5e7e\u5bb6\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u7684\u8ab2\u7a0b\u4ecb\u7d39\uff0c\u4e5f\u53ef\u80fd\u5df2\u7d93\u554f\u904e\u670b\u53cb\u3001\u7ffb\u904e\u8ad6\u58c7\u3001\u6bd4\u8f03\u904e\u5b78\u8cbb\uff0c\u751a\u81f3\u9023\u5831\u540d\u6642\u9593\u3001\u8003\u79d1\u5167\u5bb9\u3001\u6e96\u5099\u9031\u671f\u90fd\u770b\u904e\u4e00\u8f2a\u3002\u53ef\u4f60\u9084\u662f\u6c92\u8fa6\u6cd5\u771f\u6b63\u4e0b\u6c7a\u5b9a\uff0c\u56e0\u70ba\u4f60\u64d4\u5fc3\u7684\u662f\uff1a\u5982\u679c\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u4ee3\u8868\u7684\u662f\u6574\u9ad4\u7af6\u722d\u5f37\u5ea6\uff0c\u90a3\u6211\u9019\u7a2e\u80cc\u666f\uff0c\u5230\u5e95\u7b97\u4e0d\u7b97\u6709\u6a5f\u6703\u7684\u4eba\uff1f<\/p>\n

\u9019\u7a2e\u64d4\u5fc3\u5f88\u771f\u5be6\uff0c\u800c\u4e14\u5f88\u5e38\u898b\u3002\u975e\u672c\u79d1\u7cfb\u8003\u751f\u6703\u64d4\u5fc3\u81ea\u5df1\u57fa\u790e\u4e0d\u5920\uff0c\u525b\u7562\u696d\u7684\u5b78\u751f\u6703\u64d4\u5fc3\u81ea\u5df1\u7f3a\u4e4f\u5be6\u52d9\u7406\u89e3\uff0c\u5df2\u5728\u8077\u5834\u4e00\u6bb5\u6642\u9593\u7684\u4eba\u5247\u6703\u64d4\u5fc3\u8b80\u66f8\u624b\u611f\u5df2\u7d93\u4e0d\u5728\u3002\u8868\u9762\u4e0a\uff0c\u5927\u5bb6\u90fd\u5728\u67e5\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\uff1b\u5be6\u969b\u4e0a\uff0c\u5927\u5bb6\u5728\u67e5\u7684\u662f\u81ea\u5df1\u8207\u9304\u53d6\u4e4b\u9593\u9084\u5dee\u591a\u5c11\u8ddd\u96e2\u3002\u9019\u4e5f\u6b63\u662f\u70ba\u4ec0\u9ebc\u88dc\u7fd2\u73ed\u4e0d\u80fd\u53ea\u63d0\u4f9b\u8ab2\u7a0b\u540d\u7a31\u548c\u5802\u6578\uff0c\u800c\u662f\u8981\u771f\u6b63\u7406\u89e3\u4e0d\u540c\u8003\u751f\u7684\u9032\u5834\u689d\u4ef6\u3002\u56e0\u70ba\u540c\u6a23\u770b\u5230\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\uff0c\u4e8c\u5341\u6b72\u51fa\u982d\u7684\u5168\u8077\u8003\u751f\uff0c\u8207\u4e09\u5341\u4e94\u6b72\u4e0b\u73ed\u5f8c\u624d\u6709\u7a7a\u8b80\u66f8\u7684\u4e0a\u73ed\u65cf\uff0c\u770b\u5230\u7684\u662f\u5b8c\u5168\u4e0d\u540c\u7684\u58d3\u529b\u3002<\/p>\n

\u6709\u7d93\u9a57\u7684\u6559\u5b78\u8005\u901a\u5e38\u5f88\u6e05\u695a\uff0c\u8003\u751f\u4e0d\u662f\u4e0d\u80fd\u8b80\uff0c\u800c\u662f\u4e0d\u77e5\u9053\u8a72\u5148\u6551\u54ea\u4e00\u79d1\u3001\u5148\u88dc\u54ea\u4e00\u584a\u3002\u4ee5\u8a18\u5e33\u58eb\u8003\u8a66\u4f86\u8aaa\uff0c\u6709\u4e9b\u4eba\u6703\u88ab\u6cd5\u898f\u540d\u8a5e\u5687\u5230\uff0c\u89ba\u5f97\u689d\u6587\u5f88\u591a\u3001\u80cc\u4e0d\u8d77\u4f86\uff1b\u6709\u4e9b\u4eba\u5247\u5361\u5728\u6703\u8a08\u908f\u8f2f\uff0c\u53ea\u8981\u984c\u76ee\u8f49\u500b\u5f4e\u5c31\u5931\u53bb\u65b9\u5411\uff1b\u9084\u6709\u4eba\u4e0d\u662f\u4e0d\u61c2\uff0c\u800c\u662f\u5beb\u984c\u901f\u5ea6\u904e\u6162\uff0c\u5c0e\u81f4\u539f\u672c\u6703\u7684\u5167\u5bb9\u4f86\u4e0d\u53ca\u5b8c\u6574\u5448\u73fe\u3002\u9019\u4e9b\u554f\u984c\uff0c\u4e0d\u6703\u76f4\u63a5\u5beb\u5728\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u65c1\u908a\uff0c\u4f46\u5b83\u5011\u624d\u662f\u69cb\u6210\u9304\u53d6\u7387\u5dee\u7570\u7684\u771f\u6b63\u539f\u56e0\u3002\u5982\u679c\u88dc\u7fd2\u73ed\u53ea\u5f37\u8abf\u4e0a\u8ab2\uff0c\u4e0d\u8655\u7406\u9019\u4e9b\u6838\u5fc3\u843d\u5dee\uff0c\u90a3\u9ebc\u5b78\u751f\u5c31\u7b97\u5831\u540d\uff0c\u4e5f\u53ea\u662f\u63db\u500b\u5730\u65b9\u7126\u616e\u3002<\/p>\n

\u66fe\u7d93\u6709\u4e0d\u5c11\u8003\u751f\u5728\u6b63\u5f0f\u958b\u59cb\u6e96\u5099\u524d\uff0c\u4ee5\u70ba\u81ea\u5df1\u53ea\u8981\u8cb7\u4e00\u672c\u5230\u5169\u5957\u6559\u6750\uff0c\u81ea\u5df1\u5b89\u6392\u9032\u5ea6\u5c31\u80fd\u5ff5\u5b8c\u3002\u4f46\u5be6\u969b\u9032\u5165\u5099\u8003\u5f8c\u624d\u767c\u73fe\uff0c\u771f\u6b63\u56f0\u96e3\u7684\u4e0d\u662f\u8cc7\u6599\u4e0d\u5920\uff0c\u800c\u662f\u8cc7\u6599\u592a\u591a\uff0c\u4e0d\u77e5\u9053\u4ec0\u9ebc\u8981\u5148\u5438\u6536\u3001\u4ec0\u9ebc\u8981\u5148\u653e\u6389\u3002\u9019\u7a2e\u6642\u5019\u518d\u56de\u4f86\u770b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\uff0c\u5c31\u6703\u5f88\u6e05\u695a\u660e\u767d\u4e00\u4ef6\u4e8b\uff1a\u80fd\u4e0d\u80fd\u4e0a\u699c\uff0c\u5f80\u5f80\u4e0d\u662f\u6bd4\u8ab0\u62ff\u5230\u66f4\u591a\u8cc7\u8a0a\uff0c\u800c\u662f\u6bd4\u8ab0\u80fd\u628a\u8cc7\u8a0a\u6574\u7406\u6210\u6709\u6548\u8f38\u51fa\u3002\u597d\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff0c\u6703\u5e6b\u4f60\u7e2e\u77ed\u7684\u4e0d\u662f\u8b80\u66f8\u6642\u9593\uff0c\u800c\u662f\u6478\u7d22\u6210\u672c\u3002\u9019\u7a2e\u5dee\u8ddd\uff0c\u5728\u5099\u8003\u524d\u671f\u770b\u8d77\u4f86\u4e0d\u660e\u986f\uff0c\u5230\u4e86\u8003\u524d\u516b\u9031\uff0c\u6703\u8b8a\u5f97\u975e\u5e38\u6b98\u9177\u3002<\/p>\n

\u6240\u4ee5\uff0c\u7576\u4f60\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u771f\u6b63\u8a72\u505a\u7684\u4e0d\u662f\u88ab\u4e00\u500b\u95dc\u9375\u5b57\u727d\u8457\u8d70\uff0c\u800c\u662f\u628a\u5b83\u7576\u6210\u4e00\u500b\u5165\u53e3\uff0c\u53bb\u7406\u89e3\u81ea\u5df1\u7684\u6e96\u5099\u4f4d\u7f6e\u3002\u4f60\u662f\u5728\u9084\u6c92\u958b\u59cb\u5c31\u5148\u88ab\u6578\u5b57\u5687\u4f4f\uff0c\u9084\u662f\u5df2\u7d93\u77e5\u9053\u81ea\u5df1\u9700\u8981\u4e00\u500b\u66f4\u7a69\u7684\u5b78\u7fd2\u67b6\u69cb\uff1f\u4f60\u662f\u5728\u627e\u4e00\u500b\u80fd\u8b93\u4f60\u5fc3\u5b89\u7684\u7406\u7531\uff0c\u9084\u662f\u5728\u627e\u4e00\u500b\u80fd\u8b93\u4f60\u771f\u7684\u9032\u6b65\u7684\u65b9\u6848\uff1f\u5f88\u591a\u4eba\u6703\u5728\u9019\u4e00\u6b65\u505c\u5f88\u4e45\uff0c\u56e0\u70ba\u4ed6\u5011\u4ee5\u70ba\u9078\u88dc\u7fd2\u73ed\u662f\u5728\u8cb7\u8ab2\uff0c\u4e8b\u5be6\u4e0a\uff0c\u9078\u88dc\u7fd2\u73ed\u66f4\u50cf\u662f\u5728\u9078\u4e00\u7a2e\u966a\u4f60\u8d70\u5b8c\u6574\u6bb5\u8003\u5b63\u7684\u65b9\u6cd5\u3002\u7576\u4f60\u770b\u61c2\u4e86\u9019\u4ef6\u4e8b\uff0c\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u5c31\u4e0d\u518d\u53ea\u662f\u5225\u4eba\u7684\u7d50\u679c\uff0c\u800c\u6703\u958b\u59cb\u8b8a\u6210\u4f60\u4fee\u6b63\u81ea\u5df1\u6e96\u5099\u65b9\u5f0f\u7684\u8d77\u9ede\u3002<\/p>\n

109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u8b93\u4eba\u611f\u5230\u58d3\u529b\u7684\u5730\u65b9\uff0c\u4e0d\u5728\u8003\u984c\u672c\u8eab\uff0c\u800c\u5728\u65bc\u591a\u6578\u4eba\u4f4e\u4f30\u4e86\u6e96\u5099\u904e\u7a0b\u4e2d\u7684\u5931\u901f\u98a8\u96aa\u8207\u7bc0\u594f\u5d29\u76e4<\/h2>\n

\u8ac7\u5230\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\uff0c\u5f88\u591a\u4eba\u7b2c\u4e00\u500b\u60c5\u7dd2\u662f\u7dca\u5f35\uff0c\u7b2c\u4e8c\u500b\u60c5\u7dd2\u662f\u9000\u7e2e\u3002\u53ef\u771f\u6b63\u503c\u5f97\u6ce8\u610f\u7684\uff0c\u5176\u5be6\u4e0d\u662f\u9019\u4efd\u7dca\u5f35\uff0c\u800c\u662f\u7dca\u5f35\u5f8c\u4f60\u505a\u4e86\u4ec0\u9ebc\u3002\u6709\u4e9b\u8003\u751f\u56e0\u70ba\u770b\u898b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u800c\u958b\u59cb\u8a8d\u771f\u898f\u5283\uff1b\u4f46\u4e5f\u6709\u66f4\u591a\u4eba\uff0c\u5728\u770b\u898b\u6578\u5b57\u4e4b\u5f8c\uff0c\u8f49\u800c\u9677\u5165\u4e00\u7a2e\u8868\u9762\u52aa\u529b\u3001\u5be6\u969b\u5931\u5e8f\u7684\u6e96\u5099\u6a21\u5f0f\u3002\u4ed6\u5011\u958b\u59cb\u5927\u91cf\u8490\u96c6\u8cc7\u6599\u3001\u52a0\u5165\u793e\u5718\u3001\u6bd4\u8f03\u7b46\u8a18\u3001\u554f\u5225\u4eba\u600e\u9ebc\u6e96\u5099\uff0c\u6574\u500b\u4eba\u770b\u8d77\u4f86\u5f88\u6295\u5165\uff0c\u5be6\u969b\u4e0a\u537b\u9072\u9072\u6c92\u6709\u5efa\u7acb\u81ea\u5df1\u7684\u7bc0\u594f\u3002\u7b49\u5230\u8003\u5b63\u904e\u4e86\u4e00\u534a\uff0c\u624d\u767c\u73fe\u81ea\u5df1\u4e0d\u4f46\u6c92\u6bd4\u8f03\u7a69\uff0c\u53cd\u800c\u66f4\u4e82\u3002<\/p>\n

\u9019\u7a2e\u5931\u901f\u98a8\u96aa\uff0c\u5f80\u5f80\u662f\u8a18\u5e33\u58eb\u8003\u8a66\u6700\u5bb9\u6613\u88ab\u4f4e\u4f30\u7684\u5730\u65b9\u3002\u56e0\u70ba\u8a18\u5e33\u58eb\u4e0d\u50cf\u67d0\u4e9b\u53ea\u9760\u77ed\u671f\u885d\u523a\u5c31\u80fd\u786c\u62c9\u5206\u6578\u7684\u8003\u8a66\uff0c\u5b83\u8981\u6c42\u7684\u662f\u4e00\u7a2e\u7a69\u5b9a\u8f38\u51fa\u3002\u4f60\u4e0d\u53ea\u8981\u61c2\uff0c\u9084\u8981\u80fd\u8a18\uff1b\u4e0d\u53ea\u8981\u8a18\uff0c\u9084\u8981\u80fd\u5728\u984c\u76ee\u8b8a\u5f62\u6642\u7dad\u6301\u5224\u65b7\uff1b\u4e0d\u53ea\u8981\u6703\u5beb\uff0c\u9084\u8981\u5728\u6709\u9650\u6642\u9593\u5167\u5b8c\u6210\u5408\u7406\u4f5c\u7b54\u3002\u9019\u4e9b\u80fd\u529b\u6c92\u6709\u4e00\u9805\u662f\u9760\u610f\u5fd7\u529b\u786c\u6490\u5c31\u80fd\u9577\u51fa\u4f86\u7684\u3002\u4e5f\u56e0\u6b64\uff0c\u7576\u5f88\u591a\u4eba\u67e5\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u4ee5\u70ba\u81ea\u5df1\u662f\u5728\u5224\u65b7\u96e3\u5ea6\uff0c\u5be6\u969b\u4e0a\u4ed6\u5011\u66f4\u61c9\u8a72\u5224\u65b7\u7684\u662f\uff1a\u81ea\u5df1\u662f\u5426\u6709\u8db3\u5920\u7a69\u5b9a\u7684\u7cfb\u7d71\u53bb\u627f\u63a5\u9019\u5834\u6e96\u5099\u3002<\/p>\n

\u6700\u5e38\u898b\u7684\u98a8\u96aa\u4e4b\u4e00\uff0c\u662f\u524d\u671f\u885d\u592a\u5feb\uff0c\u5f8c\u671f\u6490\u4e0d\u4f4f\u3002\u6709\u4e9b\u5b78\u751f\u5831\u540d\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u5f8c\uff0c\u4e00\u958b\u59cb\u975e\u5e38\u7a4d\u6975\uff0c\u9032\u5ea6\u885d\u5f97\u5f88\u524d\u9762\uff0c\u8ab2\u4e5f\u5e7e\u4e4e\u4e0d\u7f3a\u5e2d\uff0c\u56de\u5bb6\u9084\u6703\u518d\u505a\u984d\u5916\u6574\u7406\u3002\u9019\u7a2e\u72c0\u614b\u770b\u8d77\u4f86\u5f88\u7406\u60f3\uff0c\u4f46\u82e5\u6c92\u6709\u88ab\u9069\u7576\u5f15\u5c0e\uff0c\u5f88\u5bb9\u6613\u5728\u4e00\u5169\u500b\u6708\u5f8c\u51fa\u73fe\u75b2\u4e4f\u7d2f\u7a4d\u3002\u5c24\u5176\u662f\u540c\u6642\u517c\u9867\u5de5\u4f5c\u3001\u5bb6\u5ead\u3001\u901a\u52e4\u7684\u4eba\uff0c\u7576\u751f\u6d3b\u4e2d\u53ea\u8981\u591a\u4e00\u500b\u7a81\u767c\u72c0\u6cc1\uff0c\u6574\u500b\u8b80\u66f8\u7bc0\u594f\u5c31\u53ef\u80fd\u88ab\u6253\u65b7\u3002\u4e00\u65e6\u6253\u65b7\uff0c\u5f88\u591a\u4eba\u4e0d\u662f\u6162\u6162\u88dc\u56de\u4f86\uff0c\u800c\u662f\u56e0\u70ba\u7f6a\u60e1\u611f\u958b\u59cb\u9003\u907f\u3002\u6700\u5f8c\u771f\u6b63\u62d6\u57ae\u6210\u7e3e\u7684\uff0c\u4e0d\u662f\u8003\u984c\u592a\u96e3\uff0c\u800c\u662f\u4e2d\u9593\u90a3\u6bb5\u6c92\u8655\u7406\u597d\u7684\u505c\u6eef\u671f\u3002<\/p>\n

\u53e6\u4e00\u7a2e\u98a8\u96aa\uff0c\u662f\u628a\u300c\u770b\u61c2\u300d\u8aa4\u7576\u6210\u300c\u5b78\u6703\u300d\u3002\u9019\u4e5f\u662f\u8a31\u591a\u7b2c\u4e00\u6b21\u6e96\u5099\u7684\u4eba\u7279\u5225\u5bb9\u6613\u8e29\u5230\u7684\u5751\u3002\u4e0a\u8ab2\u6642\u8001\u5e2b\u8b1b\u5f97\u6e05\u695a\u3001\u7b46\u8a18\u770b\u8d77\u4f86\u4e5f\u6709\u908f\u8f2f\uff0c\u81ea\u5df1\u8b80\u7684\u6642\u5019\u611f\u89ba\u90fd\u80fd\u7406\u89e3\uff0c\u65bc\u662f\u4fbf\u7522\u751f\u4e00\u7a2e\u932f\u89ba\uff1a\u6211\u61c9\u8a72\u5dee\u4e0d\u591a\u4e86\u3002\u53ef\u4e00\u5230\u81ea\u5df1\u5beb\u984c\u76ee\uff0c\u6216\u8005\u9047\u5230\u7a0d\u5fae\u8b8a\u5f62\u7684\u984c\u578b\uff0c\u5c31\u6703\u767c\u73fe\u539f\u4f86\u53ea\u662f\u719f\u6089\uff0c\u4e0d\u662f\u771f\u6b63\u638c\u63e1\u3002\u9019\u500b\u843d\u5dee\u82e5\u4e0d\u53ca\u65e9\u767c\u73fe\uff0c\u7b49\u5230\u8003\u524d\u624d\u7206\u51fa\u4f86\uff0c\u6bba\u50b7\u529b\u6703\u975e\u5e38\u5927\u3002\u4e5f\u6b63\u56e0\u70ba\u5982\u6b64\uff0c\u771f\u6b63\u770b\u5f85\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u7684\u65b9\u6cd5\uff0c\u4e0d\u8a72\u53ea\u662f\u5224\u65b7\u7af6\u722d\uff0c\u800c\u662f\u63d0\u65e9\u610f\u8b58\u5230\uff1a\u5927\u591a\u6578\u6c92\u4e0a\u699c\u7684\u4eba\uff0c\u4e0d\u4e00\u5b9a\u4e0d\u8a8d\u771f\uff0c\u4f46\u5f88\u591a\u662f\u5728\u5b78\u7fd2\u904e\u7a0b\u4e2d\u6c92\u6709\u88ab\u53ca\u6642\u4fee\u6b63\u3002<\/p>\n

\u6240\u4ee5\uff0c\u4e00\u9593\u6709\u7d93\u9a57\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff0c\u4e0d\u80fd\u53ea\u662f\u63d0\u4f9b\u8ab2\u7a0b\uff0c\u66f4\u8981\u80fd\u5e6b\u8003\u751f\u8fa8\u8b58\u98a8\u96aa\u3002\u54ea\u4e9b\u9032\u5ea6\u8868\u770b\u8d77\u4f86\u6f02\u4eae\u3001\u5176\u5be6\u4e0d\u53ef\u6301\u7e8c\uff1b\u54ea\u4e9b\u7df4\u7fd2\u91cf\u770b\u8d77\u4f86\u5f88\u591a\u3001\u5176\u5be6\u6c92\u6709\u6253\u4e2d\u5f31\u9ede\uff1b\u54ea\u4e9b\u79d1\u76ee\u660e\u660e\u5df2\u7d93\u62d6\u5230\u5371\u96aa\u5340\uff0c\u5b78\u751f\u537b\u9084\u8aa4\u4ee5\u70ba\u81ea\u5df1\u53ea\u662f\u66ab\u6642\u6c92\u8907\u7fd2\u5230\u3002\u9019\u4e9b\u5224\u65b7\u90fd\u5f88\u91cd\u8981\u3002\u7576\u8003\u751f\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u5982\u679c\u53ea\u770b\u5230\u8868\u9762\u6578\u5b57\uff0c\u5c31\u5f88\u5bb9\u6613\u843d\u5165\u81ea\u6211\u5687\u963b\uff1b\u4f46\u5982\u679c\u80fd\u7406\u89e3\u6578\u5b57\u80cc\u5f8c\u7684\u6e96\u5099\u98a8\u96aa\uff0c\u4ed6\u53cd\u800c\u6703\u66f4\u77e5\u9053\u81ea\u5df1\u8a72\u5982\u4f55\u907f\u514d\u91cd\u8e48\u8986\u8f4d\u3002\u771f\u6b63\u6709\u50f9\u503c\u7684\u88dc\u7fd2\uff0c\u4e0d\u662f\u5728\u4f60\u614c\u5f35\u6642\u7d66\u4f60\u7a7a\u8a71\uff0c\u800c\u662f\u5728\u4f60\u9084\u6c92\u51fa\u4e8b\u524d\uff0c\u5c31\u5148\u5e6b\u4f60\u628a\u5bb9\u6613\u5d29\u76e4\u7684\u5730\u65b9\u6293\u51fa\u4f86\u3002<\/p>\n

109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u4f5c\u70ba\u6bd4\u8f03\u8207\u9078\u64c7\u7684\u8d77\u9ede\u6642\uff0c\u771f\u6b63\u8981\u6bd4\u8f03\u7684\u662f\u81ea\u5b78\u3001\u4e00\u822c\u8ab2\u7a0b\u8207\u6709\u7cfb\u7d71\u5e36\u9818\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u54ea\u4e00\u7a2e\u66f4\u9069\u5408\u4f60<\/h2>\n

\u5f88\u591a\u4eba\u5728\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u4e4b\u5f8c\uff0c\u4e0b\u4e00\u6b65\u5c31\u6703\u958b\u59cb\u6bd4\u8f03\uff1a\u6211\u8981\u81ea\u5b78\u5c31\u597d\uff0c\u9084\u662f\u8981\u627e\u8ab2\uff1f\u8981\u627e\u4fbf\u5b9c\u7684\u8ab2\uff0c\u9084\u662f\u627e\u6709\u5b8c\u6574\u898f\u5283\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff1f\u9019\u88e1\u6700\u6015\u7684\u4e0d\u662f\u6bd4\u8f03\uff0c\u800c\u662f\u6bd4\u8f03\u932f\u4e86\u65b9\u5411\u3002\u56e0\u70ba\u771f\u6b63\u6709\u6548\u7684\u300c\u6bd4\u8f03\u8207\u9078\u64c7\u300d\uff0c\u4e0d\u662f\u770b\u8ab0\u5ee3\u544a\u8aaa\u5f97\u52d5\u4eba\uff0c\u4e5f\u4e0d\u662f\u53ea\u770b\u50f9\u683c\u9ad8\u4f4e\uff0c\u800c\u662f\u770b\u54ea\u4e00\u7a2e\u6e96\u5099\u65b9\u5f0f\uff0c\u6700\u7b26\u5408\u4f60\u7684\u80cc\u666f\u3001\u6642\u9593\u8207\u6297\u58d3\u80fd\u529b\u3002\u82e5\u9019\u4e00\u6b65\u505a\u932f\uff0c\u4e4b\u5f8c\u6240\u6709\u52aa\u529b\u90fd\u6703\u8b8a\u5f97\u5f88\u5403\u529b\u3002<\/p>\n

\u5148\u8aaa\u81ea\u5b78\u3002\u81ea\u5b78\u6700\u5927\u7684\u512a\u9ede\uff0c\u662f\u5f48\u6027\u9ad8\u3001\u8868\u9762\u6210\u672c\u8f03\u4f4e\uff0c\u800c\u4e14\u5c0d\u672c\u8eab\u5df2\u6709\u57fa\u790e\u7684\u4eba\u4f86\u8aaa\uff0c\u78ba\u5be6\u53ef\u80fd\u662f\u4e00\u689d\u53ef\u884c\u8def\u7dda\u3002\u5c24\u5176\u662f\u5c0d\u5df2\u7d93\u4fee\u904e\u76f8\u95dc\u79d1\u76ee\u3001\u5177\u5099\u4e00\u5b9a\u81ea\u5f8b\u80fd\u529b\u3001\u80fd\u81ea\u5df1\u62c6\u89e3\u8003\u9ede\u7684\u4eba\u800c\u8a00\uff0c\u81ea\u5b78\u4e0d\u662f\u4e0d\u80fd\u6210\u529f\u3002\u4f46\u81ea\u5b78\u6700\u5927\u7684\u554f\u984c\uff0c\u4e5f\u6070\u6070\u4f86\u81ea\u5b83\u7684\u81ea\u7531\u3002\u7576\u6c92\u6709\u5916\u90e8\u7bc0\u594f\u3001\u6c92\u6709\u5b9a\u671f\u6aa2\u6838\u3001\u6c92\u6709\u5373\u6642\u7cfe\u932f\u6642\uff0c\u4eba\u5f88\u5bb9\u6613\u628a\u81ea\u5df1\u6703\u7684\u5730\u65b9\u4e00\u770b\u518d\u770b\uff0c\u628a\u771f\u6b63\u8584\u5f31\u7684\u5730\u65b9\u4e0d\u65b7\u5f80\u5f8c\u62d6\u3002\u6700\u5f8c\u4f60\u4ee5\u70ba\u81ea\u5df1\u7701\u4e86\u5b78\u8cbb\uff0c\u5be6\u969b\u4e0a\u53ef\u80fd\u4ed8\u51fa\u7684\u662f\u66f4\u9577\u6642\u9593\u8207\u66f4\u591a\u53cd\u8986\u5931\u6557\u7684\u6210\u672c\u3002\u5c0d\u65bc\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u5f8c\u4ecd\u611f\u5230\u4e0d\u5b89\u7684\u4eba\u4f86\u8aaa\uff0c\u9019\u985e\u4e0d\u5b89\u672c\u8eab\u5c31\u5df2\u7d93\u900f\u9732\u51fa\u4e00\u4ef6\u4e8b\uff1a\u4f60\u8981\u7684\u53ef\u80fd\u4e0d\u662f\u81ea\u7531\uff0c\u800c\u662f\u7a69\u5b9a\u3002<\/p>\n

\u518d\u770b\u4e00\u822c\u8ab2\u7a0b\u3002\u5e02\u5834\u4e0a\u6709\u4e9b\u8ab2\u7a0b\u7684\u78ba\u80fd\u63d0\u4f9b\u57fa\u672c\u67b6\u69cb\uff0c\u8b93\u5b78\u751f\u81f3\u5c11\u77e5\u9053\u8003\u4ec0\u9ebc\u3001\u5f9e\u54ea\u88e1\u958b\u59cb\u5ff5\u3002\u9019\u6bd4\u7d14\u81ea\u5b78\u5f80\u524d\u4e00\u6b65\uff0c\u4f46\u5982\u679c\u8ab2\u7a0b\u53ea\u6709\u55ae\u5411\u8f38\u5165\uff0c\u537b\u7f3a\u4e4f\u9032\u5ea6\u5b89\u6392\u3001\u5f31\u9ede\u8fa8\u8b58\u3001\u8003\u524d\u7b56\u7565\u8abf\u6574\uff0c\u90a3\u5b83\u7684\u529f\u80fd\u4ecd\u7136\u6709\u9650\u3002\u5f88\u591a\u5b78\u751f\u4e0a\u5b8c\u8ab2\u4e4b\u5f8c\uff0c\u6703\u9677\u5165\u4e00\u7a2e\u4f3c\u61c2\u975e\u61c2\u7684\u72c0\u614b\uff1a\u8001\u5e2b\u8b1b\u5f97\u6211\u61c2\uff0c\u53ef\u662f\u6211\u4e0d\u77e5\u9053\u600e\u9ebc\u628a\u9019\u4e9b\u5167\u5bb9\u8f49\u6210\u81ea\u5df1\u7684\u5f97\u5206\u80fd\u529b\u3002\u9019\u6642\u5019\u5373\u4f7f\u4f60\u66fe\u7d93\u56e0\u70ba\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u800c\u5fc3\u751f\u8b66\u89ba\uff0c\u4e5f\u672a\u5fc5\u80fd\u771f\u6b63\u628a\u8b66\u89ba\u8f49\u5316\u6210\u6210\u7e3e\u3002<\/p>\n

\u76f8\u8f03\u4e4b\u4e0b\uff0c\u6709\u7cfb\u7d71\u5e36\u9818\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff0c\u771f\u6b63\u7684\u512a\u52e2\u4e0d\u53ea\u662f\u6559\u5b78\u5167\u5bb9\uff0c\u800c\u662f\u80fd\u4e0d\u80fd\u5354\u52a9\u4f60\u505a\u51fa\u9023\u7e8c\u6027\u7684\u5224\u65b7\u3002\u4f60\u73fe\u5728\u8a72\u5148\u7a69\u54ea\u4e00\u79d1\uff1f\u54ea\u4e00\u79d1\u4e0d\u80fd\u518d\u7528\u300c\u4e4b\u5f8c\u518d\u8aaa\u300d\u8655\u7406\uff1f\u54ea\u4e9b\u55ae\u5143\u9700\u8981\u7406\u89e3\u5148\u884c\uff0c\u54ea\u4e9b\u53c8\u5fc5\u9808\u900f\u904e\u53cd\u8986\u6f14\u7df4\u5efa\u7acb\u719f\u6089\u5ea6\uff1f\u5982\u679c\u4f60\u662f\u4e0a\u73ed\u65cf\uff0c\u9031\u4e00\u5230\u9031\u4e94\u8b80\u66f8\u91cf\u672c\u4f86\u5c31\u53d7\u9650\uff0c\u90a3\u5047\u65e5\u7684\u5b89\u6392\u5c31\u4e0d\u80fd\u518d\u7167\u4e00\u822c\u5168\u8077\u8003\u751f\u7684\u6a21\u5f0f\u8d70\u3002\u9019\u4e9b\u5dee\u7570\uff0c\u82e5\u6c92\u6709\u88ab\u770b\u898b\uff0c\u5b78\u751f\u5f80\u5f80\u6703\u5728\u932f\u7684\u7bc0\u594f\u4e0a\u5f88\u52aa\u529b\uff0c\u6700\u5f8c\u9084\u662f\u56de\u5230\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u600e\u9ebc\u90a3\u9ebc\u8b93\u4eba\u7126\u616e\u300d\u7684\u539f\u9ede\u3002<\/p>\n

\u771f\u6b63\u6210\u719f\u7684\u6bd4\u8f03\u8207\u9078\u64c7\uff0c\u4e0d\u662f\u6bd4\u54ea\u500b\u65b9\u6848\u770b\u8d77\u4f86\u6700\u8f15\u9b06\uff0c\u800c\u662f\u6bd4\u54ea\u500b\u65b9\u6848\u6700\u4e0d\u5bb9\u6613\u8b93\u4f60\u5728\u4e2d\u9014\u6389\u968a\u3002\u6709\u4eba\u9069\u5408\u81ea\u5b78\uff0c\u6709\u4eba\u9069\u5408\u7cbe\u7c21\u578b\u8ab2\u7a0b\uff0c\u4e5f\u6709\u4eba\u5fc5\u9808\u5728\u6709\u8ffd\u8e64\u3001\u6709\u898f\u5283\u3001\u6709\u7bc0\u594f\u5e36\u9818\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u4e2d\uff0c\u624d\u6709\u8fa6\u6cd5\u628a\u6f5b\u529b\u771f\u6b63\u8f49\u6210\u7d50\u679c\u3002\u7576\u4f60\u5728\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u5efa\u8b70\u4e0d\u8981\u53ea\u554f\u300c\u54ea\u500b\u6700\u4fbf\u5b9c\u300d\uff0c\u800c\u8981\u554f\u300c\u54ea\u500b\u6700\u7b26\u5408\u6211\u73fe\u5728\u7684\u73fe\u5be6\u689d\u4ef6\u300d\u3002\u56e0\u70ba\u8003\u8a66\u4e0d\u662f\u5728\u6bd4\u7406\u60f3\u72c0\u614b\u4e0b\u8ab0\u80fd\u5ff5\u5f97\u6700\u597d\uff0c\u800c\u662f\u5728\u6bd4\u73fe\u5be6\u751f\u6d3b\u88e1\uff0c\u8ab0\u80fd\u628a\u81ea\u5df1\u80fd\u7528\u7684\u6642\u9593\u3001\u5fc3\u529b\u8207\u5c08\u6ce8\u5ea6\uff0c\u7d44\u5408\u6210\u4e00\u689d\u8d70\u5f97\u5230\u7d42\u9ede\u7684\u8def\u3002\u9019\u624d\u662f\u771f\u6b63\u6709\u50f9\u503c\u7684\u6bd4\u8f03\uff0c\u4e5f\u662f\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u9019\u500b\u95dc\u9375\u5b57\u80fd\u5920\u63d0\u9192\u4f60\u7684\u4e8b\u3002<\/p>\n

109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u5e38\u898b\u554f\u984cFAQ\uff1a\u7576\u4f60\u6e96\u5099\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u8ab2\u7a0b\u6642\uff0c\u6700\u5bb9\u6613\u5361\u4f4f\u7684\u7591\u554f\u5176\u5be6\u90fd\u548c\u6c7a\u7b56\u7126\u616e\u3001\u6e96\u5099\u9806\u5e8f\u8207\u98a8\u96aa\u5224\u65b7\u6709\u95dc<\/h2>\n

\u5f88\u591a\u4eba\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u4e4b\u5f8c\uff0c\u5fc3\u88e1\u4e0d\u53ea\u4e00\u500b\u7591\u554f\uff0c\u800c\u662f\u5f88\u591a\u554f\u984c\u540c\u6642\u5192\u51fa\u4f86\u3002\u9019\u4e9b\u554f\u984c\u82e5\u6c92\u6709\u88ab\u597d\u597d\u8655\u7406\uff0c\u5e38\u5e38\u6703\u8b93\u4eba\u4e00\u76f4\u505c\u5728\u89c0\u671b\u968e\u6bb5\uff0c\u660e\u660e\u5df2\u7d93\u60f3\u6e96\u5099\uff0c\u537b\u59cb\u7d42\u6c92\u6709\u6b63\u5f0f\u5c55\u958b\u3002\u4ee5\u4e0b\u9019\u4e9b\uff0c\u662f\u6e96\u5099\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u8ab2\u7a0b\u6642\u6700\u5e38\u898b\u3001\u4e5f\u6700\u503c\u5f97\u6b63\u9762\u9762\u5c0d\u7684\u554f\u984c\u3002<\/p>\n

\u7b2c\u4e00\u500b\u5e38\u898b\u554f\u984c\u662f\uff1a\u770b\u5230\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u4e4b\u5f8c\uff0c\u5982\u679c\u89ba\u5f97\u7af6\u722d\u4e0d\u5c0f\uff0c\u662f\u5426\u4ee3\u8868\u81ea\u5df1\u4e0d\u9069\u5408\u5831\u8003\uff1f\u5176\u5be6\u4e0d\u4e00\u5b9a\u3002\u56e0\u70ba\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u53cd\u6620\u7684\u662f\u6574\u9ad4\u7d50\u679c\uff0c\u4e0d\u7b49\u65bc\u6bcf\u500b\u4eba\u7684\u500b\u5225\u689d\u4ef6\u3002\u771f\u6b63\u8981\u770b\u7684\u662f\uff0c\u4f60\u76ee\u524d\u7684\u6642\u9593\u914d\u7f6e\u3001\u5b78\u7fd2\u7fd2\u6163\u3001\u7406\u89e3\u80fd\u529b\uff0c\u4ee5\u53ca\u662f\u5426\u9858\u610f\u63a5\u53d7\u4e00\u6bb5\u6709\u898f\u5f8b\u7684\u6e96\u5099\u904e\u7a0b\u3002\u5f88\u591a\u4eba\u4e0d\u662f\u4e0d\u9069\u5408\uff0c\u800c\u662f\u9084\u6c92\u627e\u5230\u9069\u5408\u81ea\u5df1\u7684\u6e96\u5099\u7bc0\u594f\u3002\u82e5\u4f60\u9858\u610f\u6b63\u8996\u81ea\u5df1\u7684\u5f31\u9ede\uff0c\u4e26\u900f\u904e\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u5efa\u7acb\u7a69\u5b9a\u67b6\u69cb\uff0c\u90a3\u9ebc\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u4e0d\u8a72\u88ab\u7576\u6210\u9000\u7e2e\u7406\u7531\uff0c\u800c\u61c9\u8a72\u6210\u70ba\u4f60\u66f4\u65e9\u958b\u59cb\u898f\u5283\u7684\u63d0\u9192\u3002<\/p>\n

\u7b2c\u4e8c\u500b\u554f\u984c\u662f\uff1a\u975e\u672c\u79d1\u7cfb\u770b\u5230\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6703\u4e0d\u6703\u7279\u5225\u5403\u8667\uff1f\u975e\u672c\u79d1\u7cfb\u78ba\u5be6\u5728\u8d77\u6b65\u6642\u5bb9\u6613\u6709\u964c\u751f\u611f\uff0c\u5c24\u5176\u9762\u5c0d\u6703\u8a08\u8207\u6cd5\u898f\u6642\uff0c\u521d\u671f\u7406\u89e3\u901f\u5ea6\u53ef\u80fd\u6bd4\u672c\u79d1\u7cfb\u6162\u4e00\u4e9b\u3002\u4f46\u9019\u4e0d\u4ee3\u8868\u4e0d\u80fd\u8ffd\u4e0a\u3002\u771f\u6b63\u7684\u98a8\u96aa\u4e0d\u5728\u975e\u672c\u79d1\u7cfb\uff0c\u800c\u5728\u65bc\u975e\u672c\u79d1\u7cfb\u8003\u751f\u5f88\u5bb9\u6613\u56e0\u70ba\u4e00\u958b\u59cb\u5361\u4f4f\uff0c\u5c31\u8aa4\u4ee5\u70ba\u81ea\u5df1\u6839\u672c\u4e0d\u9069\u5408\u3002\u4e8b\u5be6\u4e0a\uff0c\u53ea\u8981\u5b78\u7fd2\u9806\u5e8f\u6b63\u78ba\u3001\u6709\u4eba\u5354\u52a9\u62c6\u89e3\u91cd\u9ede\u3001\u4e26\u4e14\u5728\u524d\u671f\u5efa\u7acb\u6b63\u78ba\u89c0\u5ff5\uff0c\u5f8c\u7e8c\u6210\u9577\u901a\u5e38\u5f88\u660e\u986f\u3002\u5c0d\u9019\u985e\u8003\u751f\u800c\u8a00\uff0c\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u7684\u50f9\u503c\u4e0d\u53ea\u662f\u6559\u77e5\u8b58\uff0c\u66f4\u662f\u5e6b\u4f60\u7e2e\u77ed\u964c\u751f\u671f\uff0c\u907f\u514d\u628a\u592a\u591a\u6642\u9593\u8017\u5728\u7121\u6548\u6478\u7d22\u4e0a\u3002<\/p>\n

\u7b2c\u4e09\u500b\u554f\u984c\u662f\uff1a\u53ea\u770b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u80fd\u4e0d\u80fd\u5224\u65b7\u54ea\u4e00\u5bb6\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u6bd4\u8f03\u597d\uff1f\u4e0d\u80fd\u76f4\u63a5\u9019\u6a23\u5224\u65b7\u3002\u56e0\u70ba\u9304\u53d6\u7387\u53ea\u80fd\u63d0\u4f9b\u4f60\u5c0d\u5e02\u5834\u8207\u8003\u8a66\u5f37\u5ea6\u7684\u7406\u89e3\uff0c\u537b\u7121\u6cd5\u76f4\u63a5\u544a\u8a34\u4f60\u54ea\u4e00\u7a2e\u8ab2\u7a0b\u6700\u9069\u5408\u4f60\u3002\u6709\u4e9b\u88dc\u7fd2\u73ed\u9069\u5408\u57fa\u790e\u4e0d\u932f\u3001\u60f3\u7cfb\u7d71\u6574\u7406\u7684\u4eba\uff1b\u6709\u4e9b\u5247\u9069\u5408\u5b8c\u5168\u6c92\u6709\u65b9\u5411\u3001\u9700\u8981\u5f9e\u96f6\u5efa\u7acb\u67b6\u69cb\u7684\u4eba\u3002\u4f60\u61c9\u8a72\u6bd4\u8f03\u7684\u4e0d\u662f\u8ab0\u8aaa\u81ea\u5df1\u53b2\u5bb3\uff0c\u800c\u662f\u8ab0\u7684\u6559\u5b78\u6a21\u5f0f\u8207\u4f60\u7684\u73fe\u6cc1\u543b\u5408\u3002\u82e5\u4f60\u672c\u8eab\u6642\u9593\u96f6\u788e\uff0c\u5c31\u8981\u627e\u80fd\u5354\u52a9\u4f60\u5b89\u6392\u7bc0\u594f\u7684\uff1b\u82e5\u4f60\u6700\u5927\u554f\u984c\u662f\u5beb\u984c\u8868\u9054\uff0c\u5c31\u8981\u627e\u91cd\u8996\u7df4\u7fd2\u8207\u4fee\u6b63\u7684\u3002\u53ea\u6709\u628a\u81ea\u5df1\u7684\u554f\u984c\u627e\u5c0d\uff0c\u88dc\u7fd2\u73ed\u7684\u9078\u64c7\u624d\u6703\u6e96\u3002<\/p>\n

\u7b2c\u56db\u500b\u554f\u984c\u662f\uff1a\u5982\u679c\u6211\u5df2\u7d93\u62d6\u4e86\u4e00\u6bb5\u6642\u9593\uff0c\u73fe\u5728\u624d\u958b\u59cb\u5728\u610f\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\uff0c\u6703\u4e0d\u6703\u592a\u665a\uff1f\u5f88\u591a\u4eba\u90fd\u6703\u9019\u6a23\u64d4\u5fc3\uff0c\u4f46\u771f\u6b63\u592a\u665a\u7684\uff0c\u5f80\u5f80\u4e0d\u662f\u958b\u59cb\u7684\u6642\u9593\uff0c\u800c\u662f\u660e\u77e5\u9053\u6709\u554f\u984c\u537b\u4e00\u76f4\u4e0d\u8abf\u6574\u3002\u53ea\u8981\u9084\u6c92\u653e\u68c4\uff0c\u4efb\u4f55\u4e00\u500b\u9858\u610f\u91cd\u65b0\u6821\u6b63\u7684\u6642\u9ede\uff0c\u90fd\u6bd4\u7e7c\u7e8c\u7a7a\u8f49\u66f4\u6709\u50f9\u503c\u3002\u7576\u4f60\u958b\u59cb\u8a8d\u771f\u770b\u5f85\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\uff0c\u5176\u5be6\u5c31\u4ee3\u8868\u4f60\u5df2\u7d93\u958b\u59cb\u5f9e\u65c1\u89c0\u8005\u5fc3\u614b\uff0c\u8f49\u6210\u6e96\u5099\u8005\u5fc3\u614b\u3002\u9019\u662f\u4e00\u500b\u91cd\u8981\u5206\u6c34\u5dba\u3002\u63a5\u4e0b\u4f86\u771f\u6b63\u91cd\u8981\u7684\uff0c\u662f\u4e0d\u8981\u53ea\u505c\u7559\u5728\u7126\u616e\uff0c\u800c\u662f\u628a\u7126\u616e\u8f49\u6210\u884c\u52d5\uff0c\u628a\u884c\u52d5\u8f49\u6210\u7bc0\u594f\uff0c\u628a\u7bc0\u594f\u8f49\u6210\u7a69\u5b9a\u8f38\u51fa\u3002<\/p>\n

\u7b2c\u4e94\u500b\u554f\u984c\u662f\uff1a\u5831\u540d\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u4e4b\u5f8c\uff0c\u662f\u5426\u5c31\u80fd\u81ea\u7136\u63d0\u5347\u6a5f\u6703\uff1f\u4e0d\u4e00\u5b9a\u3002\u88dc\u7fd2\u73ed\u4e0d\u662f\u4fdd\u8b49\uff0c\u800c\u662f\u5de5\u5177\u3002\u597d\u7684\u5de5\u5177\u80fd\u7e2e\u77ed\u8def\u5f91\u3001\u964d\u4f4e\u932f\u8aa4\u7387\u3001\u589e\u52a0\u7a69\u5b9a\u5ea6\uff0c\u4f46\u524d\u63d0\u662f\u4f60\u771f\u7684\u9858\u610f\u914d\u5408\u7bc0\u594f\u3001\u6301\u7e8c\u4fee\u6b63\u3001\u8aa0\u5be6\u9762\u5c0d\u81ea\u5df1\u7684\u5f31\u9ede\u3002\u5f88\u591a\u4eba\u4ee5\u70ba\u4ea4\u4e86\u5b78\u8cbb\u5c31\u7b49\u65bc\u958b\u59cb\u9032\u6b65\uff0c\u4e8b\u5be6\u4e0a\uff0c\u771f\u6b63\u7684\u9032\u6b65\u4f86\u81ea\u65bc\u4f60\u662f\u5426\u628a\u8ab2\u7a0b\u5167\u5bb9\u5167\u5316\u6210\u81ea\u5df1\u7684\u4f5c\u7b54\u80fd\u529b\u3002\u6240\u4ee5\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u771f\u6b63\u63d0\u9192\u6211\u5011\u7684\uff0c\u4e0d\u662f\u8ab0\u6bd4\u8f03\u5e78\u904b\uff0c\u800c\u662f\u8ab0\u9858\u610f\u628a\u6bcf\u4e00\u6b21\u63d0\u9192\u3001\u6bcf\u4e00\u6b21\u7df4\u7fd2\u3001\u6bcf\u4e00\u6b21\u632b\u6298\u90fd\u7576\u6210\u4fee\u6b63\u6a5f\u6703\u3002\u80fd\u505a\u5230\u9019\u4ef6\u4e8b\u7684\u4eba\uff0c\u624d\u66f4\u6709\u53ef\u80fd\u8d70\u51fa\u5c6c\u65bc\u81ea\u5df1\u7684\u4e0a\u699c\u8def\u7dda\u3002<\/p>\n

\u5728\u771f\u6b63\u6e96\u5099\u8a18\u5e33\u58eb\u8003\u8a66\u7684\u904e\u7a0b\u88e1\uff0c\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u9019\u500b\u95dc\u9375\u5b57\uff0c\u6700\u5f8c\u6703\u5f9e\u4e00\u958b\u59cb\u8b93\u4f60\u7126\u616e\u7684\u641c\u5c0b\u8a5e\uff0c\u6162\u6162\u8b8a\u6210\u4e00\u500b\u5e6b\u4f60\u770b\u6e05\u73fe\u5be6\u7684\u5ea7\u6a19\u3002\u4f60\u6703\u7406\u89e3\uff0c\u9304\u53d6\u7387\u5f9e\u4f86\u4e0d\u662f\u7528\u4f86\u8cbc\u6a19\u7c64\u7684\uff0c\u800c\u662f\u7528\u4f86\u63d0\u9192\u81ea\u5df1\uff1a\u9019\u5834\u8003\u8a66\u503c\u5f97\u7528\u6b63\u78ba\u7684\u65b9\u6cd5\u8a8d\u771f\u5c0d\u5f85\u3002\u5c0d\u9084\u5728\u89c0\u671b\u7684\u4eba\u4f86\u8aaa\uff0c\u5b83\u63d0\u9192\u4f60\u4e0d\u8981\u518d\u7528\u60f3\u50cf\u4ee3\u66ff\u898f\u5283\uff1b\u5c0d\u5df2\u7d93\u958b\u59cb\u6e96\u5099\u7684\u4eba\u4f86\u8aaa\uff0c\u5b83\u63d0\u9192\u4f60\u4e0d\u8981\u7528\u5fd9\u788c\u4ee3\u66ff\u6709\u6548\uff1b\u5c0d\u6b63\u5728\u6bd4\u8f03\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u7684\u4eba\u4f86\u8aaa\uff0c\u5b83\u63d0\u9192\u4f60\u4e0d\u8981\u53ea\u9078\u770b\u8d77\u4f86\u8f15\u9b06\u7684\u8def\uff0c\u800c\u8981\u9078\u771f\u6b63\u8d70\u5f97\u5b8c\u7684\u8def\u3002\u7576\u4f60\u958b\u59cb\u61c2\u5f97\u7528\u9019\u6a23\u7684\u89d2\u5ea6\u770b\u5f85\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\uff0c\u4f60\u5c31\u4e0d\u518d\u53ea\u662f\u641c\u5c0b\u4e00\u500b\u95dc\u9375\u5b57\uff0c\u800c\u662f\u5728\u70ba\u81ea\u5df1\u7684\u4e0b\u4e00\u6b65\u505a\u66f4\u6210\u719f\u7684\u5224\u65b7\u3002\u771f\u6b63\u80fd\u8b93\u4eba\u5b89\u5fc3\u7684\uff0c\u5f9e\u4f86\u4e0d\u662f\u5225\u4eba\u7684\u9304\u53d6\u6545\u4e8b\uff0c\u800c\u662f\u4f60\u7d42\u65bc\u77e5\u9053\uff0c\u81ea\u5df1\u63a5\u4e0b\u4f86\u8a72\u600e\u9ebc\u6e96\u5099\uff0c\u624d\u4e0d\u6703\u628a\u6642\u9593\u6d88\u8017\u5728\u932f\u8aa4\u7684\u52aa\u529b\u4e0a\u3002<\/p>\n

\n","protected":false},"excerpt":{"rendered":"

\u5cfb\u8aa0\u6559\u80b2\u5b78\u9662\u96f2\u7aef\u8ab2\u7a0b-\u9ede\u6211\u5831\u540d 109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u80cc\u5f8c\u53cd\u6620\u7684\uff0c\u4e0d\u53ea\u662f\u7af6\u722d\u6bd4\u4f8b\uff0c\u800c\u662f\u4f60\u8a72\u5982\u4f55\u91cd\u65b0\u7406\u89e3\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed […]\n","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[],"class_list":["post-11050","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"\n\u7576\u4f60\u5728\u6df1\u591c\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u4f60\u771f\u6b63\u60f3\u77e5\u9053\u7684\uff0c\u5f80\u5f80\u4e0d\u53ea\u662f\u6578\u5b57\uff1a\u800c\u662f\u81ea\u5df1\u73fe\u5728\u7684\u6e96\u5099\u65b9\u5f0f\uff0c\u7a76\u7adf\u80fd\u4e0d\u80fd\u628a\u52aa\u529b\u8b8a\u6210\u4e0a\u699c\u7684\u53ef\u80fd - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u7576\u4f60\u5728\u6df1\u591c\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u4f60\u771f\u6b63\u60f3\u77e5\u9053\u7684\uff0c\u5f80\u5f80\u4e0d\u53ea\u662f\u6578\u5b57\uff1a\u800c\u662f\u81ea\u5df1\u73fe\u5728\u7684\u6e96\u5099\u65b9\u5f0f\uff0c\u7a76\u7adf\u80fd\u4e0d\u80fd\u628a\u52aa\u529b\u8b8a\u6210\u4e0a\u699c\u7684\u53ef\u80fd\" \/>\n<meta property=\"og:description\" content=\"\u5cfb\u8aa0\u6559\u80b2\u5b78\u9662\u96f2\u7aef\u8ab2\u7a0b-\u9ede\u6211\u5831\u540d 109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u80cc\u5f8c\u53cd\u6620\u7684\uff0c\u4e0d\u53ea\u662f\u7af6\u722d\u6bd4\u4f8b\uff0c\u800c\u662f\u4f60\u8a72\u5982\u4f55\u91cd\u65b0\u7406\u89e3\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/\" \/>\n<meta property=\"og:site_name\" content=\"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-08T16:47:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.4545.com.tw\/wp-content\/uploads\/2024\/11\/cloud-3-500x242-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"242\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Alina\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alina\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9810\u4f30\u95b1\u8b80\u6642\u9593\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u5206\u9418\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/\"},\"author\":{\"name\":\"Alina\",\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\"},\"headline\":\"\u7576\u4f60\u5728\u6df1\u591c\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u4f60\u771f\u6b63\u60f3\u77e5\u9053\u7684\uff0c\u5f80\u5f80\u4e0d\u53ea\u662f\u6578\u5b57\uff1a\u800c\u662f\u81ea\u5df1\u73fe\u5728\u7684\u6e96\u5099\u65b9\u5f0f\uff0c\u7a76\u7adf\u80fd\u4e0d\u80fd\u628a\u52aa\u529b\u8b8a\u6210\u4e0a\u699c\u7684\u53ef\u80fd\",\"datePublished\":\"2026-04-08T16:47:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/\"},\"wordCount\":2,\"image\":{\"@id\":\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.4545.com.tw\/wp-content\/uploads\/2024\/11\/cloud-3-500x242-1.jpg\",\"articleSection\":[\"\u6700\u65b0\u6d88\u606f\"],\"inLanguage\":\"zh-TW\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/\",\"url\":\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/\",\"name\":\"\u7576\u4f60\u5728\u6df1\u591c\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u4f60\u771f\u6b63\u60f3\u77e5\u9053\u7684\uff0c\u5f80\u5f80\u4e0d\u53ea\u662f\u6578\u5b57\uff1a\u800c\u662f\u81ea\u5df1\u73fe\u5728\u7684\u6e96\u5099\u65b9\u5f0f\uff0c\u7a76\u7adf\u80fd\u4e0d\u80fd\u628a\u52aa\u529b\u8b8a\u6210\u4e0a\u699c\u7684\u53ef\u80fd - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\",\"isPartOf\":{\"@id\":\"https:\/\/www.4545.com.tw\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.4545.com.tw\/wp-content\/uploads\/2024\/11\/cloud-3-500x242-1.jpg\",\"datePublished\":\"2026-04-08T16:47:00+00:00\",\"author\":{\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#breadcrumb\"},\"inLanguage\":\"zh-TW\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-TW\",\"@id\":\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#primaryimage\",\"url\":\"https:\/\/www.4545.com.tw\/wp-content\/uploads\/2024\/11\/cloud-3-500x242-1.jpg\",\"contentUrl\":\"https:\/\/www.4545.com.tw\/wp-content\/uploads\/2024\/11\/cloud-3-500x242-1.jpg\",\"width\":500,\"height\":242},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u9996\u9801\",\"item\":\"https:\/\/www.4545.com.tw\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u7576\u4f60\u5728\u6df1\u591c\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u4f60\u771f\u6b63\u60f3\u77e5\u9053\u7684\uff0c\u5f80\u5f80\u4e0d\u53ea\u662f\u6578\u5b57\uff1a\u800c\u662f\u81ea\u5df1\u73fe\u5728\u7684\u6e96\u5099\u65b9\u5f0f\uff0c\u7a76\u7adf\u80fd\u4e0d\u80fd\u628a\u52aa\u529b\u8b8a\u6210\u4e0a\u699c\u7684\u53ef\u80fd\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.4545.com.tw\/#website\",\"url\":\"https:\/\/www.4545.com.tw\/\",\"name\":\"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.4545.com.tw\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-TW\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\",\"name\":\"Alina\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-TW\",\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5fddd6d7876e293e76c946623e850c293c140c28a60c4b25e64bdaa942c89d86?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5fddd6d7876e293e76c946623e850c293c140c28a60c4b25e64bdaa942c89d86?s=96&d=mm&r=g\",\"caption\":\"Alina\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"\u7576\u4f60\u5728\u6df1\u591c\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u4f60\u771f\u6b63\u60f3\u77e5\u9053\u7684\uff0c\u5f80\u5f80\u4e0d\u53ea\u662f\u6578\u5b57\uff1a\u800c\u662f\u81ea\u5df1\u73fe\u5728\u7684\u6e96\u5099\u65b9\u5f0f\uff0c\u7a76\u7adf\u80fd\u4e0d\u80fd\u628a\u52aa\u529b\u8b8a\u6210\u4e0a\u699c\u7684\u53ef\u80fd - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/","og_locale":"zh_TW","og_type":"article","og_title":"\u7576\u4f60\u5728\u6df1\u591c\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u4f60\u771f\u6b63\u60f3\u77e5\u9053\u7684\uff0c\u5f80\u5f80\u4e0d\u53ea\u662f\u6578\u5b57\uff1a\u800c\u662f\u81ea\u5df1\u73fe\u5728\u7684\u6e96\u5099\u65b9\u5f0f\uff0c\u7a76\u7adf\u80fd\u4e0d\u80fd\u628a\u52aa\u529b\u8b8a\u6210\u4e0a\u699c\u7684\u53ef\u80fd","og_description":"\u5cfb\u8aa0\u6559\u80b2\u5b78\u9662\u96f2\u7aef\u8ab2\u7a0b-\u9ede\u6211\u5831\u540d 109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u80cc\u5f8c\u53cd\u6620\u7684\uff0c\u4e0d\u53ea\u662f\u7af6\u722d\u6bd4\u4f8b\uff0c\u800c\u662f\u4f60\u8a72\u5982\u4f55\u91cd\u65b0\u7406\u89e3\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed [...]","og_url":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/","og_site_name":"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","article_published_time":"2026-04-08T16:47:00+00:00","og_image":[{"width":500,"height":242,"url":"https:\/\/www.4545.com.tw\/wp-content\/uploads\/2024\/11\/cloud-3-500x242-1.jpg","type":"image\/jpeg"}],"author":"Alina","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005:":"Alina","\u9810\u4f30\u95b1\u8b80\u6642\u9593":"1 \u5206\u9418"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#article","isPartOf":{"@id":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/"},"author":{"name":"Alina","@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb"},"headline":"\u7576\u4f60\u5728\u6df1\u591c\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u4f60\u771f\u6b63\u60f3\u77e5\u9053\u7684\uff0c\u5f80\u5f80\u4e0d\u53ea\u662f\u6578\u5b57\uff1a\u800c\u662f\u81ea\u5df1\u73fe\u5728\u7684\u6e96\u5099\u65b9\u5f0f\uff0c\u7a76\u7adf\u80fd\u4e0d\u80fd\u628a\u52aa\u529b\u8b8a\u6210\u4e0a\u699c\u7684\u53ef\u80fd","datePublished":"2026-04-08T16:47:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/"},"wordCount":2,"image":{"@id":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#primaryimage"},"thumbnailUrl":"https:\/\/www.4545.com.tw\/wp-content\/uploads\/2024\/11\/cloud-3-500x242-1.jpg","articleSection":["\u6700\u65b0\u6d88\u606f"],"inLanguage":"zh-TW"},{"@type":"WebPage","@id":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/","url":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/","name":"\u7576\u4f60\u5728\u6df1\u591c\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u4f60\u771f\u6b63\u60f3\u77e5\u9053\u7684\uff0c\u5f80\u5f80\u4e0d\u53ea\u662f\u6578\u5b57\uff1a\u800c\u662f\u81ea\u5df1\u73fe\u5728\u7684\u6e96\u5099\u65b9\u5f0f\uff0c\u7a76\u7adf\u80fd\u4e0d\u80fd\u628a\u52aa\u529b\u8b8a\u6210\u4e0a\u699c\u7684\u53ef\u80fd - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","isPartOf":{"@id":"https:\/\/www.4545.com.tw\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#primaryimage"},"image":{"@id":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#primaryimage"},"thumbnailUrl":"https:\/\/www.4545.com.tw\/wp-content\/uploads\/2024\/11\/cloud-3-500x242-1.jpg","datePublished":"2026-04-08T16:47:00+00:00","author":{"@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb"},"breadcrumb":{"@id":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#breadcrumb"},"inLanguage":"zh-TW","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/"]}]},{"@type":"ImageObject","inLanguage":"zh-TW","@id":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#primaryimage","url":"https:\/\/www.4545.com.tw\/wp-content\/uploads\/2024\/11\/cloud-3-500x242-1.jpg","contentUrl":"https:\/\/www.4545.com.tw\/wp-content\/uploads\/2024\/11\/cloud-3-500x242-1.jpg","width":500,"height":242},{"@type":"BreadcrumbList","@id":"https:\/\/www.4545.com.tw\/109-bookkeeper-pass-rate\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u9996\u9801","item":"https:\/\/www.4545.com.tw\/"},{"@type":"ListItem","position":2,"name":"\u7576\u4f60\u5728\u6df1\u591c\u641c\u5c0b\u300c109\u8a18\u5e33\u58eb\u9304\u53d6\u7387\u300d\u6642\uff0c\u4f60\u771f\u6b63\u60f3\u77e5\u9053\u7684\uff0c\u5f80\u5f80\u4e0d\u53ea\u662f\u6578\u5b57\uff1a\u800c\u662f\u81ea\u5df1\u73fe\u5728\u7684\u6e96\u5099\u65b9\u5f0f\uff0c\u7a76\u7adf\u80fd\u4e0d\u80fd\u628a\u52aa\u529b\u8b8a\u6210\u4e0a\u699c\u7684\u53ef\u80fd"}]},{"@type":"WebSite","@id":"https:\/\/www.4545.com.tw\/#website","url":"https:\/\/www.4545.com.tw\/","name":"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.4545.com.tw\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-TW"},{"@type":"Person","@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb","name":"Alina","image":{"@type":"ImageObject","inLanguage":"zh-TW","@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5fddd6d7876e293e76c946623e850c293c140c28a60c4b25e64bdaa942c89d86?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5fddd6d7876e293e76c946623e850c293c140c28a60c4b25e64bdaa942c89d86?s=96&d=mm&r=g","caption":"Alina"}}]}},"_links":{"self":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/11050","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/comments?post=11050"}],"version-history":[{"count":1,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/11050\/revisions"}],"predecessor-version":[{"id":11072,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/11050\/revisions\/11072"}],"wp:attachment":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/media?parent=11050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/categories?post=11050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/tags?post=11050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}