{"id":14594,"date":"2026-05-10T01:36:21","date_gmt":"2026-05-09T17:36:21","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=14594"},"modified":"2026-05-10T01:36:21","modified_gmt":"2026-05-09T17:36:21","slug":"how-to-calculate-tax-included-triplicate-invoice","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/how-to-calculate-tax-included-triplicate-invoice\/","title":{"rendered":"\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\uff1a\u8001\u95c6\u3001\u6703\u8a08\u65b0\u4eba\u8207\u6e96\u8003\u751f\u90fd\u8a72\u770b\u61c2\u7684\u767c\u7968\u91d1\u984d\u5224\u65b7\u8ab2"},"content":{"rendered":"

\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u4e0d\u662f\u55ae\u7d14\u9664\u4ee51.05\uff0c\u800c\u662f\u4f01\u696d\u4ea4\u6613\u689d\u4ef6\u3001\u5831\u50f9\u7fd2\u6163\u8207\u7a05\u52d9\u98a8\u96aa\u4e00\u8d77\u5224\u65b7<\/h2>\n

\u5f88\u591a\u4eba\u641c\u5c0b\u300c\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u300d\uff0c\u7b2c\u4e00\u500b\u60f3\u77e5\u9053\u7684\u901a\u5e38\u4e0d\u662f\u7a05\u6cd5\u689d\u6587\uff0c\u800c\u662f\u624b\u4e0a\u9019\u5f35\u767c\u7968\u3001\u9019\u7b46\u5831\u50f9\u3001\u9019\u4efd\u8acb\u6b3e\u55ae\uff0c\u5230\u5e95\u8981\u586b\u591a\u5c11\u92b7\u552e\u984d\u3001\u591a\u5c11\u71df\u696d\u7a05\u3001\u7e3d\u91d1\u984d\u53c8\u8a72\u600e\u9ebc\u5c0d\u3002\u5c24\u5176\u5c0d\u4e2d\u5c0f\u4f01\u696d\u8001\u95c6\u3001\u525b\u63a5\u89f8\u516c\u53f8\u5e33\u52d9\u7684\u884c\u653f\u4eba\u54e1\u3001\u696d\u52d9\u52a9\u7406\u3001\u63a1\u8cfc\u7a97\u53e3\u4f86\u8aaa\uff0c\u4e09\u806f\u5f0f\u767c\u7968\u6700\u5bb9\u6613\u51fa\u932f\u7684\u5730\u65b9\uff0c\u4e0d\u662f\u5b8c\u5168\u4e0d\u6703\u7b97\uff0c\u800c\u662f\u4ee5\u70ba\u81ea\u5df1\u6703\u7b97\u3002\u8868\u9762\u4e0a\u770b\u8d77\u4f86\uff0c\u53ea\u8981\u628a\u542b\u7a05\u7e3d\u984d\u9664\u4ee5 1.05\uff0c\u5c31\u80fd\u62c6\u51fa\u672a\u7a05\u91d1\u984d\uff0c\u518d\u7528\u7e3d\u984d\u6e1b\u672a\u7a05\u91d1\u984d\u5f97\u5230\u7a05\u984d\uff1b\u4f46\u5be6\u52d9\u4e0a\u771f\u6b63\u9ebb\u7169\u7684\u662f\uff0c\u5ba2\u6236\u5831\u50f9\u6642\u8aaa\u7684\u300c\u542b\u7a05\u300d\u5230\u5e95\u6709\u6c92\u6709\u542b\u71df\u696d\u7a05\uff1f\u5408\u7d04\u5beb\u7684\u662f\u7e3d\u50f9\u542b\u7a05\u9084\u662f\u672a\u7a05\u53e6\u8a08\uff1f\u6536\u6b3e\u91d1\u984d\u8207\u767c\u7968\u91d1\u984d\u662f\u5426\u4e00\u81f4\uff1f\u6298\u8b93\u3001\u5c3e\u6578\u3001\u9810\u6536\u6b3e\u3001\u5206\u671f\u8acb\u6b3e\u3001\u5e73\u53f0\u624b\u7e8c\u8cbb\u6263\u6b3e\uff0c\u53c8\u8981\u600e\u9ebc\u5c0d\u61c9\u5230\u5e33\u4e0a\uff1f\u9019\u4e9b\u90fd\u6703\u8b93\u300c\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u300d\u5f9e\u4e00\u500b\u7c21\u55ae\u7b97\u5f0f\uff0c\u8b8a\u6210\u4e00\u500b\u4f01\u696d\u8ca1\u7a05\u7ba1\u7406\u554f\u984c\u3002<\/p>\n

\u4ee5\u5e38\u898b\u60c5\u5883\u4f86\u770b\uff0c\u696d\u52d9\u5c0d\u5ba2\u6236\u5831\u50f9 10,500 \u5143\uff0c\u53e3\u982d\u8aaa\u300c\u542b\u7a05\u300d\uff0c\u5982\u679c\u9019\u7b46\u4ea4\u6613\u9700\u8981\u958b\u4e09\u806f\u5f0f\u767c\u7968\uff0c\u901a\u5e38\u6703\u62c6\u6210\u92b7\u552e\u984d 10,000 \u5143\u3001\u71df\u696d\u7a05 500 \u5143\u3001\u7e3d\u8a08 10,500 \u5143\u3002\u53ef\u662f\u82e5\u696d\u52d9\u5831\u50f9 10,000 \u5143\u6642\u6c92\u6709\u8aaa\u6e05\u695a\uff0c\u4e8b\u5f8c\u5ba2\u6236\u8981\u6c42\u958b\u4e09\u806f\u5f0f\u767c\u7968\uff0c\u8001\u95c6\u624d\u767c\u73fe 10,000 \u5143\u82e5\u662f\u542b\u7a05\uff0c\u5be6\u969b\u71df\u6536\u53ea\u6709 9,524 \u5143\u5de6\u53f3\uff1b\u82e5\u662f\u672a\u7a05\uff0c\u5ba2\u6236\u61c9\u4ed8 10,500 \u5143\u3002\u9019\u4e2d\u9593\u5dee\u7684\u4e0d\u53ea\u662f 500 \u5143\uff0c\u800c\u662f\u6bdb\u5229\u7387\u3001\u5408\u7d04\u89e3\u8b80\u3001\u5ba2\u6236\u4fe1\u4efb\u8207\u516c\u53f8\u5167\u90e8\u6d41\u7a0b\u3002\u5f88\u591a\u5c0f\u516c\u53f8\u4e00\u958b\u59cb\u70ba\u4e86\u6210\u4ea4\uff0c\u5e38\u628a\u542b\u7a05\u3001\u672a\u7a05\u6df7\u5728\u4e00\u8d77\u8ac7\uff0c\u7b49\u5230\u6708\u5e95\u6574\u7406\u5e33\u52d9\u6642\uff0c\u624d\u767c\u73fe\u6bcf\u4e00\u7b46\u4ea4\u6613\u90fd\u8981\u91cd\u65b0\u8ffd\u554f\uff1a\u300c\u9019\u500b\u91d1\u984d\u7576\u521d\u5230\u5e95\u542b\u4e0d\u542b\u7a05\uff1f\u300d\u7576\u516c\u53f8\u6bcf\u6708\u53ea\u6709\u5e7e\u5f35\u767c\u7968\u6642\uff0c\u4eba\u5de5\u8ffd\u67e5\u9084\u80fd\u52c9\u5f37\u8655\u7406\uff1b\u4e00\u65e6\u4ea4\u6613\u91cf\u589e\u52a0\uff0c\u9019\u5c31\u6703\u8b8a\u6210\u5e33\u52d9\u65b7\u9ede\u3002<\/p>\n

\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u8a18\u5e33\u58eb\u8003\u8a66\u8ab2\u7a0b\u88dc\u7fd2\u73ed\u5728\u770b\u300c\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u300d\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u6703\u767c\u73fe\u641c\u5c0b\u8005\u901a\u5e38\u5206\u6210\u5169\u7a2e\uff1a\u4e00\u7a2e\u662f\u4f01\u696d\u4e3b\u3001\u8ca0\u8cac\u4eba\u3001\u5167\u52e4\u6703\u8a08\uff0c\u6025\u8457\u89e3\u6c7a\u773c\u524d\u91d1\u984d\u62c6\u5206\uff1b\u53e6\u4e00\u7a2e\u662f\u6e96\u5099\u8b49\u7167\u6216\u6b63\u5728\u5b78\u7fd2\u71df\u696d\u7a05\u89c0\u5ff5\u7684\u4eba\uff0c\u5e0c\u671b\u628a\u984c\u76ee\u8207\u5be6\u52d9\u9023\u5728\u4e00\u8d77\u3002\u524d\u8005\u771f\u6b63\u9700\u8981\u7684\u662f\u964d\u4f4e\u958b\u932f\u767c\u7968\u3001\u5831\u932f\u5e33\u3001\u7b97\u932f\u5229\u6f64\u7684\u98a8\u96aa\uff1b\u5f8c\u8005\u771f\u6b63\u9700\u8981\u7684\u662f\u5f9e\u4ea4\u6613\u908f\u8f2f\u7406\u89e3\u8ab2\u672c\u516c\u5f0f\u3002\u4e5f\u56e0\u6b64\uff0c\u9019\u7bc7\u5167\u5bb9\u4e0d\u53ea\u662f\u6559\u4f60\u628a\u6578\u5b57\u62c6\u958b\uff0c\u800c\u662f\u8b93\u4f60\u770b\u61c2\u300c\u542b\u7a05\u300d\u80cc\u5f8c\u7684\u7d93\u71df\u8a9e\u8a00\u3002\u7576\u4f01\u696d\u628a\u8ca1\u7a05\u53ea\u7576\u6210\u6708\u5e95\u4ea4\u5dee\uff0c\u5c31\u5bb9\u6613\u5728\u5c0f\u5730\u65b9\u7701\u6642\u9593\uff0c\u6700\u5f8c\u5728\u88dc\u7a05\u3001\u7f70\u9370\u3001\u5ba2\u6236\u5c0d\u5e33\u3001\u9280\u884c\u6388\u4fe1\u6216\u516c\u53f8\u51fa\u552e\u6642\u4ed8\u51fa\u66f4\u9ad8\u4ee3\u50f9\u3002\u4e09\u806f\u5f0f\u767c\u7968\u7684\u8a08\u7b97\uff0c\u770b\u4f3c\u662f\u6703\u8a08\u7d30\u7bc0\uff0c\u5176\u5be6\u662f\u4f01\u696d\u662f\u5426\u5177\u5099\u5408\u898f\u5b89\u5168\u8207\u6c7a\u7b56\u6d1e\u5bdf\u7684\u7b2c\u4e00\u500b\u5165\u53e3\u3002<\/p>\n

\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u8981\u5148\u5206\u6e05\u695a\u542b\u7a05\u7e3d\u984d\u3001\u672a\u7a05\u92b7\u552e\u984d\u8207\u71df\u696d\u7a05\u984d\u4e09\u500b\u4f4d\u7f6e<\/h2>\n

\u8981\u56de\u7b54\u300c\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u300d\uff0c\u6700\u57fa\u672c\u7684\u6838\u5fc3\u662f\u4e09\u500b\u6578\u5b57\u4e0d\u80fd\u6df7\u7528\uff1a\u542b\u7a05\u7e3d\u984d\u3001\u672a\u7a05\u92b7\u552e\u984d\u3001\u71df\u696d\u7a05\u984d\u3002\u542b\u7a05\u7e3d\u984d\u662f\u5ba2\u6236\u5be6\u969b\u652f\u4ed8\u6216\u5408\u7d04\u7d04\u5b9a\u7684\u7e3d\u91d1\u984d\uff1b\u672a\u7a05\u92b7\u552e\u984d\u662f\u516c\u53f8\u771f\u6b63\u8a8d\u5217\u92b7\u552e\u6536\u5165\u7684\u57fa\u790e\uff1b\u71df\u696d\u7a05\u984d\u5247\u662f\u4f9d\u6cd5\u5411\u8cb7\u53d7\u4eba\u6536\u53d6\u3001\u518d\u6309\u671f\u7533\u5831\u7684\u7a05\u984d\u3002\u82e5\u4ee5\u71df\u696d\u7a05\u7387 5% \u7684\u4e00\u822c\u4ea4\u6613\u70ba\u4f8b\uff0c\u542b\u7a05\u7e3d\u984d 21,000 \u5143\uff0c\u672a\u7a05\u92b7\u552e\u984d\u901a\u5e38\u662f 21,000 \u00f7 1.05 = 20,000 \u5143\uff0c\u71df\u696d\u7a05\u984d\u662f 1,000 \u5143\u3002\u770b\u4f3c\u7c21\u55ae\uff0c\u4f46\u771f\u6b63\u7684\u91cd\u9ede\u662f\uff1a\u9019\u500b 21,000 \u5143\u4e00\u958b\u59cb\u5c31\u5fc5\u9808\u88ab\u78ba\u8a8d\u70ba\u300c\u542b\u7a05\u7e3d\u984d\u300d\u3002\u5982\u679c\u5831\u50f9\u55ae\u5beb\u300c\u5546\u54c1 21,000 \u5143\uff0c\u7a05\u5916\u52a0\u300d\uff0c\u90a3\u8a08\u7b97\u7d50\u679c\u5c31\u5b8c\u5168\u4e0d\u540c\uff0c\u61c9\u8a72\u662f\u672a\u7a05 21,000 \u5143\u3001\u7a05\u984d 1,050 \u5143\u3001\u7e3d\u984d 22,050 \u5143\u3002<\/p>\n

\u8a31\u591a\u4f01\u696d\u7684\u98a8\u96aa\u4e0d\u662f\u4e0d\u61c2\u516c\u5f0f\uff0c\u800c\u662f\u6c92\u6709\u5efa\u7acb\u5831\u50f9\u8207\u958b\u7968\u7684\u4e00\u81f4\u8a9e\u8a00\u3002\u696d\u52d9\u5728\u5916\u8ac7\u6848\u6642\u8aaa\u300c\u9019\u500b\u50f9\u683c\u5df2\u7d93\u542b\u7a05\u300d\uff0c\u8ca1\u52d9\u537b\u6536\u5230\u4e00\u5f35\u53ea\u5beb\u300c\u670d\u52d9\u8cbb 50,000\u300d\u7684\u8acb\u6b3e\u8cc7\u6599\uff1b\u5ba2\u6236\u63a1\u8cfc\u7cfb\u7d71\u8981\u6c42\u586b\u672a\u7a05\u91d1\u984d\uff0c\u516c\u53f8\u5167\u90e8\u5831\u50f9\u537b\u4e00\u76f4\u7528\u542b\u7a05\u50f9\uff1b\u5e73\u53f0\u96fb\u5546\u64a5\u6b3e\u6642\u5df2\u6263\u9664\u624b\u7e8c\u8cbb\uff0c\u71df\u6536\u767c\u7968\u537b\u4e0d\u77e5\u9053\u61c9\u8a72\u4f9d\u6210\u4ea4\u7e3d\u984d\u9084\u662f\u5be6\u6536\u91d1\u984d\u5224\u65b7\u3002\u9019\u4e9b\u60c5\u5883\u90fd\u6703\u8b93\u300c\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u300d\u4e0d\u518d\u53ea\u662f\u6309\u8a08\u7b97\u6a5f\uff0c\u800c\u662f\u8981\u56de\u5230\u4ea4\u6613\u8b49\u64da\u93c8\uff1a\u5408\u7d04\u3001\u5831\u50f9\u55ae\u3001\u8a02\u55ae\u3001\u6536\u6b3e\u7d00\u9304\u3001\u767c\u7968\u3001\u6298\u8b93\u55ae\u3001\u5e73\u53f0\u5c0d\u5e33\u8868\u662f\u5426\u80fd\u5f7c\u6b64\u5c0d\u5f97\u8d77\u4f86\u3002\u82e5\u9019\u4e9b\u8cc7\u6599\u7121\u6cd5\u4e32\u8d77\u4f86\uff0c\u516c\u53f8\u5e33\u4e0a\u5c31\u6703\u51fa\u73fe\u7d50\u69cb\u6027\u7a05\u52d9\u65b7\u5c64\u3002<\/p>\n

\u6240\u8b02\u7d50\u69cb\u6027\u7a05\u52d9\u65b7\u5c64\uff0c\u662f\u6307\u932f\u8aa4\u4e0d\u662f\u55ae\u4e00\u767c\u7968\u958b\u932f\uff0c\u800c\u662f\u5f9e\u5831\u50f9\u3001\u8acb\u6b3e\u3001\u6536\u6b3e\u3001\u958b\u7968\u3001\u7533\u5831\u4e00\u8def\u932f\u4e0b\u53bb\u3002\u4f8b\u5982\u4e00\u5bb6\u516c\u53f8\u9577\u671f\u628a\u5ba2\u6236\u652f\u4ed8\u7684\u542b\u7a05\u6b3e\u7576\u6210\u672a\u7a05\u6536\u5165\u8655\u7406\uff0c\u77ed\u671f\u770b\u8d77\u4f86\u71df\u6536\u6f02\u4eae\uff0c\u5be6\u969b\u4e0a\u537b\u53ef\u80fd\u628a\u61c9\u62c6\u51fa\u7684\u71df\u696d\u7a05\u6df7\u5728\u6536\u5165\u88e1\uff0c\u9020\u6210\u6bdb\u5229\u5224\u65b7\u5931\u771f\uff1b\u53e6\u4e00\u5bb6\u516c\u53f8\u70ba\u4e86\u8fce\u5408\u5ba2\u6236\u780d\u50f9\uff0c\u53e3\u982d\u7b54\u61c9\u300c\u542b\u7a05\u4e0d\u52a0\u50f9\u300d\uff0c\u537b\u6c92\u6709\u628a\u7a05\u984d\u5438\u6536\u53cd\u6620\u5728\u6210\u672c\u8207\u5229\u6f64\u8868\uff0c\u6700\u5f8c\u8001\u95c6\u4ee5\u70ba\u6bcf\u7b46\u90fd\u6709\u8cfa\uff0c\u5e74\u5e95\u624d\u767c\u73fe\u6de8\u5229\u88ab\u7a05\u984d\u8207\u8cbb\u7528\u5403\u6389\u3002\u9019\u5c31\u662f\u4f4e\u50f9\u8a18\u5e33\u6216\u96a8\u624b\u7b97\u5e33\u6700\u5e38\u770b\u4e0d\u898b\u7684\u5730\u65b9\uff1a\u5b83\u53ef\u80fd\u5e6b\u4f60\u628a\u767c\u7968\u767b\u9032\u7cfb\u7d71\uff0c\u537b\u6c92\u6709\u63d0\u9192\u4f60\u4ea4\u6613\u7d50\u69cb\u6b63\u5728\u504f\u96e2\u6b63\u5e38\u8ecc\u9053\u3002<\/p>\n

\u512a\u8cea\u7684\u8a18\u5e33\u670d\u52d9\u4e0d\u6703\u53ea\u554f\u300c\u4f60\u8981\u958b\u591a\u5c11\u91d1\u984d\u300d\uff0c\u800c\u6703\u5f80\u524d\u554f\uff1a\u300c\u9019\u662f\u542b\u7a05\u5831\u50f9\u9084\u662f\u672a\u7a05\u5831\u50f9\uff1f\u5ba2\u6236\u4ed8\u6b3e\u91d1\u984d\u662f\u5426\u7b49\u65bc\u767c\u7968\u7e3d\u984d\uff1f\u6709\u6c92\u6709\u6298\u6263\u3001\u6298\u8b93\u3001\u4ee3\u588a\u3001\u624b\u7e8c\u8cbb\u6216\u9810\u6536\u6b3e\uff1f\u9019\u7b46\u4ea4\u6613\u5c0d\u61c9\u7684\u6210\u672c\u5728\u54ea\u88e1\uff1f\u300d\u9019\u7a2e\u554f\u6cd5\u4e00\u958b\u59cb\u6703\u8b93\u8001\u95c6\u89ba\u5f97\u6bd4\u8f03\u9ebb\u7169\uff0c\u537b\u80fd\u907f\u514d\u672a\u4f86\u51fa\u73fe\u7a05\u52d9\u672a\u7206\u5f48\u3002\u771f\u6b63\u91cd\u8996\u6c38\u7e8c\u7684\u5ba2\u6236\uff0c\u6703\u628a\u8ca1\u7a05\u8996\u70ba\u6295\u8cc7\uff0c\u800c\u4e0d\u662f\u53ea\u6bd4\u8f03\u6bcf\u6708\u8a18\u5e33\u8cbb\u8ab0\u6700\u4f4e\u3002\u56e0\u70ba\u4e09\u806f\u5f0f\u767c\u7968\u4e00\u65e6\u7b97\u932f\uff0c\u5f71\u97ff\u7684\u4e0d\u53ea\u662f\u7576\u671f\u71df\u696d\u7a05\uff0c\u9084\u53ef\u80fd\u727d\u52d5\u71df\u6240\u7a05\u3001\u80a1\u6771\u5206\u914d\u3001\u8ca1\u5831\u53ef\u4fe1\u5ea6\u8207\u4f01\u696d\u4f30\u503c\u3002\u7576\u4f60\u5728\u641c\u5c0b\u300c\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u300d\u6642\uff0c\u771f\u6b63\u503c\u5f97\u5efa\u7acb\u7684\u4e0d\u662f\u4e00\u500b\u5b64\u7acb\u516c\u5f0f\uff0c\u800c\u662f\u4e00\u5957\u80fd\u53cd\u8986\u4f7f\u7528\u3001\u80fd\u88ab\u67e5\u6838\u3001\u80fd\u652f\u6490\u7d93\u71df\u6c7a\u7b56\u7684\u5e33\u52d9\u5224\u65b7\u7fd2\u6163\u3002<\/p>\n

\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u5e38\u898b\u932f\u8aa4\u5728\u5c3e\u6578\u3001\u6298\u8b93\u8207\u5167\u90e8\u8acb\u6b3e\uff0c\u771f\u6b63\u98a8\u96aa\u662f\u5e33\u52d9\u8cc7\u6599\u5931\u771f<\/h2>\n

\u300c\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u300d\u6700\u5bb9\u6613\u88ab\u4f4e\u4f30\u7684\u5730\u65b9\uff0c\u662f\u5c3e\u6578\u8655\u7406\u8207\u5167\u90e8\u6587\u4ef6\u4e0d\u4e00\u81f4\u3002\u5f88\u591a\u4eba\u7528 1.05 \u62c6\u5206\u542b\u7a05\u91d1\u984d\u5f8c\uff0c\u6703\u9047\u5230\u5c0f\u6578\u9ede\u554f\u984c\u3002\u4f8b\u5982\u542b\u7a05\u7e3d\u984d 1,000 \u5143\uff0c1,000 \u00f7 1.05 \u7d04\u70ba 952.38\uff0c\u5be6\u52d9\u958b\u7acb\u6642\u4e0d\u53ef\u80fd\u76f4\u63a5\u628a\u5c0f\u6578\u653e\u9032\u767c\u7968\u6b04\u4f4d\uff0c\u901a\u5e38\u6703\u4f9d\u7cfb\u7d71\u6216\u898f\u7bc4\u8655\u7406\u6210\u92b7\u552e\u984d 952 \u5143\u3001\u7a05\u984d 48 \u5143\u3001\u7e3d\u984d 1,000 \u5143\u3002\u9019\u770b\u8d77\u4f86\u53ea\u662f 0.38 \u7684\u5dee\u7570\uff0c\u4f46\u7576\u516c\u53f8\u5927\u91cf\u958b\u7acb\u5c0f\u984d\u767c\u7968\u3001\u5e73\u53f0\u8a02\u55ae\u3001\u5718\u8cfc\u4ea4\u6613\u3001\u8ab2\u7a0b\u5206\u671f\u6b3e\u6642\uff0c\u5c3e\u5dee\u82e5\u6c92\u6709\u4e00\u81f4\u898f\u5247\uff0c\u5c31\u6703\u9020\u6210\u5831\u8868\u3001\u6536\u6b3e\u3001\u767c\u7968\u660e\u7d30\u8207\u7533\u5831\u8cc7\u6599\u4e4b\u9593\u4e0d\u65b7\u51fa\u73fe\u5dee\u984d\u3002\u5c0f\u516c\u53f8\u5e38\u628a\u9019\u7a2e\u5dee\u984d\u53eb\u505a\u300c\u5dee\u5e7e\u584a\u800c\u5df2\u300d\uff0c\u4f46\u5f9e\u7ba1\u7406\u89d2\u5ea6\u770b\uff0c\u9019\u4ee3\u8868\u516c\u53f8\u6c92\u6709\u4e00\u5957\u7a69\u5b9a\u7684\u6578\u5b57\u6cbb\u7406\u65b9\u6cd5\u3002<\/p>\n

\u53e6\u4e00\u500b\u5e38\u898b\u932f\u8aa4\u662f\u6298\u8b93\u8655\u7406\u3002\u5047\u8a2d\u516c\u53f8\u539f\u672c\u958b\u7acb\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u7e3d\u984d 10,500 \u5143\uff0c\u5f8c\u4f86\u56e0\u5546\u54c1\u7455\u75b5\u6298\u8b93 1,050 \u5143\uff0c\u9019\u6642\u6298\u8b93\u4e0d\u662f\u96a8\u4fbf\u5f9e\u6536\u5165\u6263 1,050 \u5143\u5c31\u597d\uff0c\u9084\u8981\u62c6\u5206\u672a\u7a05\u6298\u8b93 1,000 \u5143\u8207\u7a05\u984d 50 \u5143\uff0c\u4e26\u8b93\u6298\u8b93\u55ae\u3001\u5ba2\u6236\u78ba\u8a8d\u3001\u6536\u6b3e\u6216\u9000\u6b3e\u7d00\u9304\u5f7c\u6b64\u4e00\u81f4\u3002\u5982\u679c\u516c\u53f8\u53ea\u5728\u5167\u90e8 Excel \u8a3b\u8a18\u300c\u5c11\u6536 1,050\u300d\uff0c\u537b\u6c92\u6709\u5728\u767c\u7968\u8207\u7533\u5831\u6d41\u7a0b\u6b63\u78ba\u53cd\u6620\uff0c\u65e5\u5f8c\u5c0d\u5e33\u6642\u5c31\u6703\u51fa\u73fe\u5ba2\u6236\u5e33\u4e0a\u3001\u516c\u53f8\u5e33\u4e0a\u3001\u7533\u5831\u8cc7\u6599\u4e09\u65b9\u4e0d\u4e00\u81f4\u3002\u66f4\u9ebb\u7169\u7684\u662f\uff0c\u82e5\u6298\u8b93\u767c\u751f\u5728\u4e0d\u540c\u671f\u5225\uff0c\u6703\u5f71\u97ff\u7576\u671f\u7a05\u984d\u8207\u6536\u5165\u8abf\u6574\uff0c\u8ca1\u52d9\u4eba\u54e1\u82e5\u6c92\u6709\u6982\u5ff5\uff0c\u5c31\u5bb9\u6613\u628a\u554f\u984c\u7559\u5230\u5e74\u5e95\u624d\u4e00\u6b21\u7206\u958b\u3002<\/p>\n

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\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u53ef\u4ee5\u8b8a\u6210\u4f01\u696d\u5167\u90e8SOP\uff0c\u8b93\u696d\u52d9\u3001\u884c\u653f\u8207\u8ca1\u52d9\u90fd\u7528\u540c\u4e00\u5957\u8a9e\u8a00<\/h2>\n

\u82e5\u4f01\u696d\u60f3\u628a\u300c\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u300d\u5f9e\u81e8\u6642\u67e5\u8a62\u8b8a\u6210\u7a69\u5b9a\u6d41\u7a0b\uff0c\u6700\u6709\u6548\u7684\u65b9\u6cd5\u662f\u5efa\u7acb\u5167\u90e8 SOP\u3002\u7b2c\u4e00\u6b65\uff0c\u662f\u6240\u6709\u5831\u50f9\u55ae\u90fd\u8981\u660e\u78ba\u6a19\u793a\u300c\u542b\u7a05\u300d\u6216\u300c\u672a\u7a05\u300d\u3002\u4e0d\u8981\u53ea\u5beb\u7e3d\u50f9\uff0c\u4e0d\u8981\u53ea\u9760\u53e3\u982d\u7d04\u5b9a\uff0c\u66f4\u4e0d\u8981\u8b93\u4e0d\u540c\u696d\u52d9\u4f9d\u7fd2\u6163\u81ea\u884c\u8868\u9054\u3002\u5831\u50f9\u82e5\u70ba\u542b\u7a05\u50f9\uff0c\u5c31\u61c9\u660e\u78ba\u8b93\u516c\u53f8\u5167\u90e8\u77e5\u9053\u767c\u7968\u7e3d\u984d\u5df2\u5305\u542b\u71df\u696d\u7a05\uff0c\u8ca1\u52d9\u958b\u7968\u6642\u8981\u62c6\u51fa\u92b7\u552e\u984d\u8207\u7a05\u984d\uff1b\u5831\u50f9\u82e5\u70ba\u672a\u7a05\u50f9\uff0c\u5c31\u8981\u8b93\u5ba2\u6236\u77e5\u9053\u4ed8\u6b3e\u6642\u9700\u5916\u52a0\u71df\u696d\u7a05\u3002\u7b2c\u4e8c\u6b65\uff0c\u662f\u8acb\u6b3e\u55ae\u8207\u767c\u7968\u7533\u8acb\u55ae\u8981\u4e00\u81f4\u3002\u696d\u52d9\u6216\u5c08\u6848\u7a97\u53e3\u7533\u8acb\u958b\u7968\u6642\uff0c\u61c9\u63d0\u4f9b\u5408\u7d04\u3001\u8a02\u55ae\u6216\u5831\u50f9\u4f9d\u64da\uff0c\u4e26\u586b\u5beb\u542b\u7a05\u7e3d\u984d\u3001\u672a\u7a05\u91d1\u984d\u3001\u7a05\u984d\u3001\u5ba2\u6236\u7d71\u7de8\u3001\u54c1\u540d\u8207\u6536\u6b3e\u689d\u4ef6\uff0c\u907f\u514d\u8ca1\u52d9\u4eba\u54e1\u731c\u6e2c\u3002<\/p>\n

\u7b2c\u4e09\u6b65\uff0c\u662f\u7279\u6b8a\u4ea4\u6613\u8981\u5148\u554f\u518d\u958b\u3002\u51e1\u662f\u6298\u6263\u3001\u6298\u8b93\u3001\u9000\u8ca8\u3001\u4ee3\u6536\u4ee3\u4ed8\u3001\u5e73\u53f0\u6263\u6b3e\u3001\u5206\u671f\u8acb\u6b3e\u3001\u9810\u6536\u6b3e\u3001\u8de8\u671f\u670d\u52d9\u3001\u5916\u5e63\u4ea4\u6613\u3001\u95dc\u4fc2\u4eba\u4ea4\u6613\uff0c\u90fd\u4e0d\u61c9\u76f4\u63a5\u5957\u7528\u4e00\u822c\u516c\u5f0f\u3002\u9019\u4e9b\u60c5\u5883\u5e38\u662f\u7a05\u52d9\u672a\u7206\u5f48\u7684\u4f86\u6e90\uff0c\u56e0\u70ba\u8868\u9762\u91d1\u984d\u80fd\u7b97\uff0c\u80cc\u5f8c\u6027\u8cea\u537b\u672a\u5fc5\u76f8\u540c\u3002\u4f8b\u5982\u5e73\u53f0\u64a5\u6b3e 9,700 \u5143\uff0c\u4e0d\u4ee3\u8868\u767c\u7968\u5c31\u4e00\u5b9a\u958b 9,700 \u5143\uff1b\u53ef\u80fd\u539f\u59cb\u6210\u4ea4\u662f 10,500 \u5143\uff0c\u5e73\u53f0\u6263\u624b\u7e8c\u8cbb 800 \u5143\uff0c\u516c\u53f8\u5be6\u6536 9,700 \u5143\u3002\u82e5\u8ca1\u52d9\u53ea\u770b\u9280\u884c\u5165\u5e33\u91d1\u984d\u958b\u7968\uff0c\u5c31\u53ef\u80fd\u5c11\u8a8d\u92b7\u552e\u984d\uff1b\u82e5\u6c92\u6709\u53d6\u5f97\u5e73\u53f0\u8cbb\u7528\u6191\u8b49\uff0c\u53c8\u53ef\u80fd\u5f71\u97ff\u8cbb\u7528\u8a8d\u5217\u3002\u9019\u7a2e\u60c5\u5883\u4e0d\u662f\u9760\u4fbf\u5b9c\u8a18\u5e33\u5c31\u80fd\u81ea\u52d5\u89e3\u6c7a\uff0c\u800c\u9700\u8981\u4e8b\u52d9\u6240\u8207\u4f01\u696d\u4e00\u8d77\u91d0\u6e05\u4ea4\u6613\u6a21\u5f0f\u3002<\/p>\n

\u7b2c\u56db\u6b65\uff0c\u662f\u8b93\u8001\u95c6\u5b9a\u671f\u770b\u61c2\u767c\u7968\u8cc7\u6599\u3002\u5f88\u591a\u4f01\u696d\u7684\u767c\u7968\u8cc7\u8a0a\u53ea\u88ab\u62ff\u4f86\u7533\u5831\uff0c\u6c92\u6709\u88ab\u62ff\u4f86\u7ba1\u7406\u3002\u5176\u5be6\u4e09\u806f\u5f0f\u767c\u7968\u8cc7\u6599\u53ef\u4ee5\u53cd\u6620\u5f88\u591a\u7d93\u71df\u8a0a\u865f\uff1a\u4f01\u696d\u5ba2\u6236\u5360\u6bd4\u662f\u5426\u63d0\u9ad8\uff1f\u54ea\u4e9b\u5ba2\u6236\u5e38\u8981\u6c42\u958b\u7acb\u4e09\u806f\u5f0f\u767c\u7968\u4e26\u5ef6\u5f8c\u4ed8\u6b3e\uff1f\u54ea\u4e9b\u5c08\u6848\u542b\u7a05\u5438\u6536\u5f8c\u6bdb\u5229\u4e0b\u964d\uff1f\u54ea\u4e9b\u6708\u4efd\u6298\u8b93\u7570\u5e38\uff1f\u54ea\u4e9b\u696d\u52d9\u5e38\u5728\u542b\u7a05\u8207\u672a\u7a05\u8868\u9054\u4e0a\u4e0d\u6e05\u695a\uff1f\u9019\u4e9b\u8cc7\u8a0a\u82e5\u80fd\u6574\u7406\u6210\u8001\u95c6\u770b\u5f97\u61c2\u7684\u5831\u8868\uff0c\u5c31\u80fd\u6210\u70ba\u7d93\u71df\u5c0e\u822a\u5100\uff0c\u800c\u4e0d\u662f\u53ea\u5728\u5831\u7a05\u671f\u51fa\u73fe\u7684\u884c\u653f\u8cc7\u6599\u3002\u512a\u8cea\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u7684\u50f9\u503c\uff0c\u6b63\u662f\u5728\u9019\u88e1\u88ab\u770b\u898b\uff1a\u5b83\u4e0d\u662f\u53ea\u628a\u904e\u53bb\u767c\u751f\u7684\u4ea4\u6613\u767b\u9304\u5b8c\uff0c\u800c\u662f\u5354\u52a9\u4f01\u696d\u5f9e\u6578\u5b57\u4e2d\u770b\u898b\u4e0b\u4e00\u6b65\u98a8\u96aa\u8207\u6a5f\u6703\u3002<\/p>\n

\u5c0d\u5167\u90e8\u4eba\u54e1\u4f86\u8aaa\uff0c\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u4e5f\u80fd\u6210\u70ba\u6559\u80b2\u8a13\u7df4\u7d20\u6750\u3002\u696d\u52d9\u8981\u77e5\u9053\u542b\u7a05\u5438\u6536\u6703\u5f71\u97ff\u6bdb\u5229\uff1b\u884c\u653f\u8981\u77e5\u9053\u8acb\u6b3e\u8cc7\u6599\u4e0d\u5b8c\u6574\u6703\u62d6\u7d2f\u958b\u7968\uff1b\u8ca1\u52d9\u8981\u77e5\u9053\u6bcf\u500b\u6578\u5b57\u80cc\u5f8c\u90fd\u6709\u4ea4\u6613\u4f9d\u64da\uff1b\u8001\u95c6\u8981\u77e5\u9053\u4f4e\u50f9\u6210\u4ea4\u4e0d\u7b49\u65bc\u771f\u6b63\u7372\u5229\u3002\u7576\u5168\u516c\u53f8\u90fd\u80fd\u4f7f\u7528\u540c\u4e00\u5957\u8a9e\u8a00\uff0c\u5e33\u52d9\u5c31\u4e0d\u518d\u53ea\u662f\u6703\u8a08\u90e8\u9580\u7684\u8cac\u4efb\uff0c\u800c\u6703\u8b8a\u6210\u4f01\u696d\u5171\u540c\u7dad\u8b77\u7684\u71df\u904b\u57fa\u790e\u3002\u9019\u7a2e\u57fa\u790e\u4e00\u65e6\u5efa\u7acb\uff0c\u516c\u53f8\u672a\u4f86\u8981\u64f4\u5f35\u3001\u5c0e\u5165\u7cfb\u7d71\u3001\u7533\u8acb\u8cb8\u6b3e\u3001\u627e\u6295\u8cc7\u4eba\u3001\u958b\u5206\u5e97\u6216\u8f49\u578b\uff0c\u90fd\u6703\u6bd4\u6c92\u6709\u6574\u7406\u904e\u7684\u516c\u53f8\u66f4\u6709\u5e95\u6c23\u3002<\/p>\n

\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u7684\u5e38\u898b\u554f\u984cFAQ\uff1a\u5f9e\u516c\u5f0f\u3001\u958b\u7968\u5230\u627e\u8a18\u5e33\u58eb\u4e00\u6b21\u91d0\u6e05<\/h2>\n

\u554f\u984c\u4e00\uff1a\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u6700\u7c21\u55ae\u7684\u516c\u5f0f\u662f\u4ec0\u9ebc\uff1f
\u82e5\u5df2\u78ba\u8a8d\u91d1\u984d\u662f\u542b\u7a05\u7e3d\u984d\uff0c\u5e38\u898b\u7b97\u6cd5\u662f\u542b\u7a05\u7e3d\u984d \u00f7 1.05 = \u672a\u7a05\u92b7\u552e\u984d\uff0c\u518d\u7528\u542b\u7a05\u7e3d\u984d\u6e1b\u672a\u7a05\u92b7\u552e\u984d\u5f97\u5230\u71df\u696d\u7a05\u984d\u3002\u4f8b\u5982\u542b\u7a05 10,500 \u5143\uff0c\u672a\u7a05\u92b7\u552e\u984d\u70ba 10,000 \u5143\uff0c\u71df\u696d\u7a05\u70ba 500 \u5143\u3002\u4e0d\u904e\u9019\u500b\u516c\u5f0f\u7684\u524d\u63d0\u662f\u4ea4\u6613\u9069\u7528\u4e00\u822c\u71df\u696d\u7a05\u7387\uff0c\u4e14\u8a72\u91d1\u984d\u78ba\u5be6\u662f\u542b\u7a05\u7e3d\u984d\u3002\u82e5\u4e00\u958b\u59cb\u662f\u672a\u7a05\u5831\u50f9\uff0c\u5c31\u4e0d\u80fd\u9664\u4ee5 1.05\uff0c\u800c\u662f\u8981\u7528\u672a\u7a05\u91d1\u984d\u4e58\u4ee5 5% \u8a08\u7b97\u7a05\u984d\uff0c\u518d\u52a0\u7e3d\u6210\u61c9\u6536\u7e3d\u984d\u3002<\/p>\n

\u554f\u984c\u4e8c\uff1a\u5ba2\u6236\u8aaa 10,000 \u5143\u542b\u7a05\uff0c\u516c\u53f8\u662f\u4e0d\u662f\u53ea\u80fd\u958b 10,000 \u5143\u767c\u7968\uff1f
\u5982\u679c\u96d9\u65b9\u7d04\u5b9a\u7e3d\u50f9 10,000 \u5143\u542b\u7a05\uff0c\u901a\u5e38\u5c31\u8981\u628a 10,000 \u5143\u8996\u70ba\u542b\u7a05\u7e3d\u984d\uff0c\u518d\u62c6\u51fa\u672a\u7a05\u92b7\u552e\u984d\u8207\u71df\u696d\u7a05\u984d\u3002\u9019\u4ee3\u8868\u516c\u53f8\u5be6\u969b\u6536\u5165\u4e0d\u662f 10,000 \u5143\uff0c\u800c\u662f\u6263\u6389\u71df\u696d\u7a05\u5f8c\u7684\u672a\u7a05\u92b7\u552e\u984d\u3002\u9019\u4e5f\u662f\u70ba\u4ec0\u9ebc\u5831\u50f9\u6642\u5fc5\u9808\u5148\u8aaa\u6e05\u695a\u542b\u7a05\u6216\u672a\u7a05\uff0c\u5426\u5247\u516c\u53f8\u53ef\u80fd\u5728\u6210\u4ea4\u5f8c\u624d\u767c\u73fe\u5229\u6f64\u88ab\u58d3\u7e2e\u3002\u82e5\u5408\u7d04\u3001\u5831\u50f9\u55ae\u8207\u5ba2\u6236\u8a8d\u77e5\u4e0d\u4e00\u81f4\uff0c\u5f8c\u7e8c\u5bb9\u6613\u7522\u751f\u722d\u8b70\u3002<\/p>\n

\u554f\u984c\u4e09\uff1a\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\u9047\u5230\u5c0f\u6578\u9ede\u600e\u9ebc\u8fa6\uff1f
\u542b\u7a05\u91d1\u984d\u9664\u4ee5 1.05 \u5f8c\u5e38\u6703\u51fa\u73fe\u5c0f\u6578\uff0c\u5be6\u52d9\u4e0a\u6703\u4f9d\u958b\u7968\u7cfb\u7d71\u8207\u516c\u53f8\u4e00\u81f4\u898f\u5247\u8655\u7406\u3002\u91cd\u9ede\u4e0d\u662f\u55ae\u7b46\u5dee\u4e00\u9ede\u9ede\uff0c\u800c\u662f\u4f01\u696d\u8981\u7dad\u6301\u4e00\u81f4\u6027\uff0c\u907f\u514d\u6bcf\u500b\u4eba\u7528\u4e0d\u540c\u65b9\u5f0f\u56db\u6368\u4e94\u5165\uff0c\u9020\u6210\u767c\u7968\u3001\u6536\u6b3e\u3001\u5831\u8868\u3001\u7533\u5831\u8cc7\u6599\u5c0d\u4e0d\u8d77\u4f86\u3002\u82e5\u516c\u53f8\u6709\u5927\u91cf\u5c0f\u984d\u4ea4\u6613\uff0c\u5efa\u8b70\u7531\u5c08\u696d\u8a18\u5e33\u58eb\u5354\u52a9\u5efa\u7acb\u898f\u5247\uff0c\u907f\u514d\u5c3e\u5dee\u7d2f\u7a4d\u6210\u5c0d\u5e33\u56f0\u64fe\u3002<\/p>\n

\u554f\u984c\u56db\uff1a\u627e\u6700\u4f4e\u50f9\u8a18\u5e33\u670d\u52d9\u53ef\u4ee5\u8655\u7406\u4e09\u806f\u5f0f\u767c\u7968\u55ce\uff1f
\u57fa\u672c\u958b\u7968\u8207\u767b\u5e33\u901a\u5e38\u53ef\u4ee5\u8655\u7406\uff0c\u4f46\u82e5\u516c\u53f8\u4ea4\u6613\u6a21\u5f0f\u8907\u96dc\uff0c\u53ea\u6709\u4f4e\u50f9\u767b\u6253\u53ef\u80fd\u4e0d\u5920\u3002\u771f\u6b63\u7684\u5dee\u5225\u5728\u65bc\u5c0d\u65b9\u662f\u5426\u6703\u63d0\u9192\u542b\u7a05\u672a\u7a05\u6df7\u7528\u3001\u6298\u8b93\u8de8\u671f\u3001\u5e73\u53f0\u6263\u6b3e\u3001\u5408\u7d04\u6587\u5b57\u3001\u6536\u6b3e\u5dee\u7570\u3001\u6bdb\u5229\u5931\u771f\u7b49\u554f\u984c\u3002\u6700\u4f4e\u6708\u8cbb\u9069\u5408\u8cc7\u6599\u55ae\u7d14\u4e14\u5167\u90e8\u6d41\u7a0b\u6210\u719f\u7684\u4f01\u696d\uff1b\u82e5\u516c\u53f8\u6b63\u5728\u6210\u9577\uff0c\u6216\u5e38\u9047\u5230\u5ba2\u6236\u5c0d\u5e33\u3001\u5c08\u6848\u8acb\u6b3e\u3001\u767c\u7968\u6298\u8b93\uff0c\u5efa\u8b70\u9078\u64c7\u80fd\u63d0\u4f9b\u5408\u898f\u5b89\u5168\u8207\u6c7a\u7b56\u6d1e\u5bdf\u7684\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u3002<\/p>\n

\u554f\u984c\u4e94\uff1a\u5b78\u6703\u4e09\u806f\u5f0f\u767c\u7968\u542b\u7a05\u600e\u9ebc\u7b97\uff0c\u5c0d\u8003\u8a18\u5e33\u58eb\u6709\u5e6b\u52a9\u55ce\uff1f
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