{"id":9939,"date":"2026-03-31T13:26:10","date_gmt":"2026-03-31T05:26:10","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=9939"},"modified":"2026-03-31T13:26:10","modified_gmt":"2026-03-31T05:26:10","slug":"109-bookkeeper-answers","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/109-bookkeeper-answers\/","title":{"rendered":"\u7576\u4f60\u5728\u6df1\u591c\u53cd\u8986\u6bd4\u5c0d\u984c\u76ee\u8207\u89e3\u984c\u908f\u8f2f\uff1a\u5f9e 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848 \u770b\u61c2\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u771f\u6b63\u80fd\u5e6b\u4f60\u88dc\u4e0a\u7684\u81e8\u9580\u4e00\u8173"},"content":{"rendered":"
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\u771f\u5be6\u7684\u5b78\u7fd2\u7d93\u9a57\u88e1\uff0c\u6700\u6015\u7684\u4e0d\u662f\u5206\u6578\u4f4e\uff0c\u800c\u662f\u4f4e\u5f97\u6c92\u6709\u65b9\u5411\uff1b\u66f4\u6015\u7684\u662f\u5206\u6578\u5176\u5be6\u4e0d\u7b97\u592a\u5dee\uff0c\u537b\u56e0\u70ba\u932f\u8aa4\u5224\u8b80\u800c\u5ef6\u8aa4\u88dc\u6551\u3002\u6709\u4eba\u770b\u5b8c 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u5f8c\u89ba\u5f97\u53ea\u5dee\u5e7e\u984c\uff0c\u65bc\u662f\u4e0b\u4e00\u5e74\u62b1\u6301\u76f8\u540c\u7bc0\u594f\u6e96\u5099\uff0c\u7d50\u679c\u537b\u767c\u73fe\u65b0\u5e74\u5ea6\u984c\u578b\u4e00\u8b8a\u53c8\u5931\u5b88\uff1b\u6709\u4eba\u56e0\u70ba\u67d0\u4e00\u79d1\u932f\u5f88\u591a\uff0c\u4fbf\u628a\u6642\u9593\u5927\u91cf\u6295\u5165\u90a3\u4e00\u79d1\uff0c\u53cd\u800c\u5ffd\u7565\u5176\u4ed6\u672c\u4f86\u6709\u6a5f\u6703\u62c9\u5206\u7684\u79d1\u76ee\u3002\u9019\u4e9b\u90fd\u4e0d\u662f\u55ae\u770b 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u80fd\u81ea\u5df1\u770b\u51fa\u4f86\u7684\u3002\u88dc\u7fd2\u73ed\u771f\u6b63\u7684\u50f9\u503c\uff0c\u662f\u5728\u8003\u751f\u60c5\u7dd2\u6700\u6df7\u4e82\u3001\u8cc7\u8a0a\u6700\u591a\u537b\u5224\u65b7\u6700\u5bb9\u6613\u5931\u771f\u7684\u6642\u5019\uff0c\u5e6b\u4ed6\u628a\u98a8\u96aa\u6392\u5e8f\uff0c\u628a\u8cc7\u6e90\u64fa\u5c0d\u4f4d\u7f6e\u3002\u80fd\u505a\u5230\u9019\u4e00\u9ede\uff0c\u624d\u4e0d\u662f\u55ae\u7d14\u8ce3\u8ab2\uff0c\u800c\u662f\u771f\u6b63\u7406\u89e3\u8a18\u5e33\u58eb\u8003\u8a66\u9019\u689d\u8def\u7684\u96e3\u9ede\u5728\u54ea\u88e1\u3002<\/p>\n

\u9762\u5c0d 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848 \u7684\u6bd4\u8f03\u8207\u9078\u64c7\uff1a\u4f60\u8a72\u9078\u53ea\u63d0\u4f9b\u8cc7\u6599\u7684\u5e73\u53f0\uff0c\u9084\u662f\u80fd\u628a 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848 \u8b8a\u6210\u4e0a\u699c\u7b56\u7565\u7684\u8ab2\u7a0b<\/h2>\n

\u7576\u8003\u751f\u641c\u5c0b 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong>\uff0c\u63a5\u4e0b\u4f86\u5f80\u5f80\u6703\u9047\u5230\u4e00\u500b\u5f88\u73fe\u5be6\u7684\u9078\u64c7\uff1a\u5230\u5e95\u8981\u81ea\u5df1\u8490\u96c6\u8cc7\u6599\u3001\u9760\u514d\u8cbb\u5167\u5bb9\u6162\u6162\u62fc\u6e4a\uff0c\u9084\u662f\u76f4\u63a5\u9032\u5165\u6709\u7cfb\u7d71\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u8ab2\u7a0b\uff1f\u9019\u500b\u554f\u984c\u6c92\u6709\u55ae\u4e00\u6a19\u6e96\u7b54\u6848\uff0c\u4f46\u95dc\u9375\u5728\u65bc\u4f60\u8981\u8aa0\u5be6\u5224\u65b7\u81ea\u5df1\u7684\u72c0\u614b\u3002\u82e5\u4f60\u53ea\u662f\u77ed\u671f\u60f3\u78ba\u8a8d\u67d0\u4efd\u8a66\u984c\u7684\u6b63\u78ba\u65b9\u5411\uff0c\u55ae\u7d14\u770b 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u4e5f\u8a31\u5c31\u8db3\u5920\uff1b\u53ef\u5982\u679c\u4f60\u5df2\u7d93\u4e0d\u662f\u7b2c\u4e00\u6b21\u8003\uff0c\u6216\u8005\u4f60\u660e\u660e\u770b\u904e\u8a31\u591a 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong>\u3001\u6b77\u5c46\u89e3\u7b54\u8207\u6cd5\u898f\u6574\u7406\uff0c\u537b\u9084\u662f\u6293\u4e0d\u5230\u7a69\u5b9a\u7684\u9032\u6b65\u8ecc\u9053\uff0c\u90a3\u9ebc\u771f\u6b63\u8a72\u601d\u8003\u7684\uff0c\u5c31\u4e0d\u662f\u518d\u591a\u8490\u96c6\u4e00\u4efd\u7b54\u6848\uff0c\u800c\u662f\u4f60\u662f\u5426\u7f3a\u5c11\u4e00\u500b\u5b8c\u6574\u7684\u65b9\u6cd5\u3002<\/p>\n

\u6bd4\u8f03\u8207\u9078\u64c7\u6642\uff0c\u4e0d\u59a8\u5148\u770b\u6e05\u695a\u5169\u7a2e\u8def\u7dda\u7684\u5dee\u7570\u3002\u7b2c\u4e00\u7a2e\uff0c\u662f\u300c\u8cc7\u6599\u578b\u5b78\u7fd2\u300d\u3002\u9019\u689d\u8def\u7684\u512a\u9ede\u662f\u6210\u672c\u770b\u8d77\u4f86\u6bd4\u8f03\u4f4e\u3001\u5f48\u6027\u9ad8\u3001\u8cc7\u8a0a\u53d6\u5f97\u5feb\uff0c\u53ea\u8981\u641c\u5c0b 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u5c31\u80fd\u627e\u5230\u4e0d\u5c11\u6574\u7406\u5167\u5bb9\uff1b\u4f46\u5b83\u7684\u98a8\u96aa\u4e5f\u975e\u5e38\u660e\u78ba\uff1a\u8cc7\u8a0a\u5e38\u5e38\u7247\u6bb5\u3001\u6392\u5e8f\u6df7\u4e82\u3001\u89e3\u6790\u6df1\u6dfa\u4e0d\u4e00\uff0c\u800c\u4e14\u770b\u5f97\u8d8a\u591a\uff0c\u8d8a\u5bb9\u6613\u4ee5\u70ba\u81ea\u5df1\u6e96\u5099\u5f88\u591a\uff0c\u5be6\u969b\u4e0a\u537b\u6c92\u6709\u5efa\u7acb\u7a69\u5b9a\u7684\u7b54\u984c\u80fd\u529b\u3002\u7b2c\u4e8c\u7a2e\uff0c\u662f\u300c\u7cfb\u7d71\u578b\u5b78\u7fd2\u300d\u3002\u9019\u689d\u8def\u7684\u91cd\u9ede\u4e0d\u662f\u8cc7\u6599\u66f4\u591a\uff0c\u800c\u662f\u6709\u4eba\u5e6b\u4f60\u628a 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u653e\u56de\u6574\u500b\u8003\u8a66\u7d50\u69cb\u88e1\uff1a\u54ea\u4e9b\u5e74\u5ea6\u9069\u5408\u62ff\u4f86\u6aa2\u67e5\u57fa\u790e\u3001\u54ea\u4e9b\u932f\u984c\u503c\u5f97\u91cd\u505a\u3001\u54ea\u4e9b\u7ae0\u7bc0\u8a72\u5148\u88dc\u3001\u54ea\u4e9b\u6cd5\u898f\u7406\u89e3\u9700\u8981\u914d\u5408\u6848\u4f8b\u53bb\u8a18\u3001\u54ea\u4e9b\u79d1\u76ee\u4e0d\u80fd\u53ea\u9760\u80cc\u8aa6\u3002\u9019\u7a2e\u5b78\u7fd2\u65b9\u5f0f\u4e0d\u4e00\u5b9a\u6700\u8f15\u9b06\uff0c\u4f46\u901a\u5e38\u66f4\u80fd\u907f\u514d\u53cd\u8986\u7e5e\u9060\u8def\u3002<\/p>\n

\u5f9e\u5be6\u969b\u6e96\u5099\u7d93\u9a57\u4f86\u770b\uff0c\u5f88\u591a\u4eba\u771f\u6b63\u9700\u8981\u7684\u4e0d\u662f\u66f4\u591a\u7b54\u6848\uff0c\u800c\u662f\u66f4\u5c11\u7684\u96dc\u8a0a\u3002\u56e0\u70ba\u7576\u4f60\u641c\u5c0b 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u6642\uff0c\u6700\u5bb9\u6613\u6389\u9032\u7684\u9677\u9631\u5c31\u662f\uff1a\u4eca\u5929\u770b\u9019\u5bb6\u89e3\u6790\uff0c\u660e\u5929\u770b\u53e6\u4e00\u7bc7\u5fc3\u5f97\uff0c\u5f8c\u5929\u518d\u4e0b\u8f09\u4e00\u4efd\u5225\u4eba\u6574\u7406\uff0c\u6700\u5f8c\u8cc7\u6599\u6108\u4f86\u6108\u591a\uff0c\u8166\u4e2d\u537b\u6c92\u6709\u7d71\u4e00\u67b6\u69cb\u3002\u771f\u6b63\u597d\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff0c\u6703\u5e6b\u4f60\u628a 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u9019\u7a2e\u770b\u4f3c\u55ae\u9ede\u7684\u8cc7\u8a0a\uff0c\u8f49\u5316\u6210\u4e00\u689d\u6709\u9806\u5e8f\u7684\u8b80\u66f8\u8def\u7dda\u3002\u4f60\u4e0d\u5fc5\u6bcf\u5929\u731c\u81ea\u5df1\u8981\u5148\u88dc\u54ea\u4e00\u79d1\uff0c\u4e5f\u4e0d\u5fc5\u5728\u6bcf\u6b21\u6a21\u8003\u5931\u5229\u5f8c\u91cd\u65b0\u61f7\u7591\u4eba\u751f\uff0c\u800c\u662f\u80fd\u6839\u64da\u81ea\u5df1\u7684\u7a0b\u5ea6\u3001\u4e0a\u73ed\u6642\u9593\u3001\u57fa\u790e\u5f37\u5f31\u3001\u8003\u671f\u8ddd\u96e2\uff0c\u5f97\u5230\u53ef\u57f7\u884c\u7684\u898f\u5283\u3002<\/p>\n

\u7576\u7136\uff0c\u9078\u64c7\u88dc\u7fd2\u73ed\u4e5f\u4e0d\u662f\u53ea\u770b\u540d\u6c23\u6216\u5ee3\u544a\u8a71\u8853\u3002\u6bd4\u8f03\u6642\uff0c\u771f\u6b63\u503c\u5f97\u770b\u7684\uff0c\u662f\u9019\u500b\u8ab2\u7a0b\u662f\u5426\u80fd\u628a 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u9019\u985e\u6b77\u5c46\u8003\u984c\uff0c\u8b1b\u5230\u4e0d\u53ea\u662f\u984c\u76ee\u672c\u8eab\uff0c\u800c\u662f\u5ef6\u4f38\u5230\u7b54\u984c\u908f\u8f2f\u3001\u7ae0\u7bc0\u4e32\u806f\u3001\u5e38\u898b\u8aa4\u5340\u8207\u5be6\u52d9\u7406\u89e3\u3002\u4f60\u4e5f\u8981\u89c0\u5bdf\u5b83\u662f\u5426\u53ea\u5f37\u8abf\u4e0a\u699c\u6848\u4f8b\uff0c\u537b\u5f88\u5c11\u8aaa\u660e\u4e00\u822c\u8003\u751f\u6700\u5e38\u9047\u5230\u7684\u5361\u95dc\u9ede\uff1b\u662f\u5426\u53ea\u6709\u6f02\u4eae\u8b1b\u7fa9\uff0c\u537b\u6c92\u6709\u5e36\u4f60\u505a\u932f\u984c\u56de\u6536\uff1b\u662f\u5426\u53ea\u9069\u5408\u5168\u8077\u8003\u751f\uff0c\u5c0d\u5728\u8077\u8003\u751f\u537b\u7f3a\u4e4f\u7bc0\u594f\u8a2d\u8a08\u3002\u9019\u4e9b\u5dee\u7570\uff0c\u6700\u5f8c\u90fd\u6703\u53cd\u6620\u5728\u5b78\u7fd2\u6210\u679c\u4e0a\u3002<\/p>\n

\u56e0\u6b64\uff0c\u9762\u5c0d 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u6240\u5ef6\u4f38\u51fa\u7684\u6bd4\u8f03\u8207\u9078\u64c7\uff0c\u771f\u6b63\u8a72\u554f\u81ea\u5df1\u7684\u4e0d\u662f\u300c\u54ea\u88e1\u7b54\u6848\u6700\u591a\u300d\uff0c\u800c\u662f\u300c\u54ea\u88e1\u6700\u80fd\u8b93\u6211\u5c11\u8d70\u51a4\u6789\u8def\u300d\u3002\u5982\u679c\u4f60\u5df2\u7d93\u77e5\u9053\u81ea\u5df1\u81ea\u5f8b\u6027\u6975\u9ad8\u3001\u80fd\u7368\u7acb\u6574\u7406\u932f\u984c\u3001\u80fd\u4e3b\u52d5\u5efa\u7acb\u6cd5\u898f\u8207\u984c\u578b\u7684\u5c0d\u61c9\uff0c\u90a3\u9ebc\u8cc7\u6599\u578b\u8def\u7dda\u672a\u5fc5\u4e0d\u884c\uff1b\u4f46\u5982\u679c\u4f60\u5df2\u7d93\u53cd\u8986\u770b\u904e\u4e0d\u5c11 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong>\uff0c\u537b\u4ecd\u5728\u8003\u5834\u4e0a\u7121\u6cd5\u7a69\u5b9a\u767c\u63ee\uff0c\u90a3\u9ebc\u9078\u64c7\u4e00\u500b\u771f\u6b63\u61c2\u8003\u751f\u5b78\u7fd2\u7bc0\u594f\u3001\u80fd\u628a\u7b54\u6848\u8b8a\u6210\u65b9\u6cd5\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff0c\u901a\u5e38\u6703\u6bd4\u7e7c\u7e8c\u55ae\u6253\u7368\u9b25\u66f4\u52d9\u5be6\uff0c\u4e5f\u66f4\u63a5\u8fd1\u4e0a\u699c\u3002<\/p>\n

\u91dd\u5c0d 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848 \u7684\u5e38\u898b\u554f\u984cFAQ\uff1a\u8003\u751f\u6700\u5e38\u554f\u7684\uff0c\u4e0d\u53ea\u662f 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848 \u6e96\u4e0d\u6e96\uff0c\u800c\u662f\u4e0b\u4e00\u6b65\u600e\u9ebc\u6e96\u5099\u624d\u4e0d\u6703\u767d\u5fd9\u4e00\u5834<\/h2>\n

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\u7b2c\u4e8c\u500b\u554f\u984c\u662f\uff1a\u770b\u5b8c 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u5f8c\u767c\u73fe\u932f\u5f88\u591a\uff0c\u662f\u5426\u4ee3\u8868\u4e0d\u9069\u5408\u8003\u8a18\u5e33\u58eb\uff1f\u5176\u5be6\u672a\u5fc5\u3002\u5f88\u591a\u4eba\u7b2c\u4e00\u6b21\u63a5\u89f8\u6b77\u5c46\u984c\u76ee\u6642\uff0c\u672c\u4f86\u5c31\u6703\u56e0\u70ba\u984c\u578b\u964c\u751f\u3001\u6cd5\u898f\u751f\u786c\u3001\u8a08\u7b97\u6d41\u7a0b\u4e0d\u719f\u800c\u5931\u5206\u3002\u932f\u5f88\u591a\u4e0d\u53ef\u6015\uff0c\u53ef\u6015\u7684\u662f\u53ea\u77e5\u9053\u81ea\u5df1\u932f\u5f88\u591a\uff0c\u537b\u4e0d\u77e5\u9053\u932f\u5728\u54ea\u4e00\u7a2e\u80fd\u529b\u3002\u82e5\u88dc\u7fd2\u73ed\u80fd\u5354\u52a9\u628a 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u5c0d\u61c9\u5230\u7ae0\u7bc0\u8207\u80fd\u529b\u9805\u76ee\uff0c\u932f\u5f88\u591a\u53cd\u800c\u662f\u5f88\u597d\u7684\u8d77\u9ede\uff0c\u56e0\u70ba\u4f60\u958b\u59cb\u77e5\u9053\u88dc\u5f37\u65b9\u5411\u3002<\/p>\n

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\u7b2c\u56db\u500b\u554f\u984c\u662f\uff1a\u53ea\u505a 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u9019\u4e00\u5e74\u5ea6\u7684\u984c\u76ee\u5920\u4e0d\u5920\uff1f\u901a\u5e38\u4e0d\u5920\u3002\u56e0\u70ba\u55ae\u4e00\u5e74\u4efd\u53ea\u80fd\u770b\u898b\u67d0\u4e00\u5e74\u7684\u547d\u984c\u53d6\u5411\uff0c\u7121\u6cd5\u5b8c\u6574\u638c\u63e1\u7ae0\u7bc0\u91cd\u9ede\u8207\u8b8a\u5316\u3002109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u5f88\u91cd\u8981\uff0c\u4f46\u66f4\u91cd\u8981\u7684\u662f\u77e5\u9053\u5b83\u5728\u6574\u500b\u6b77\u5c46\u984c\u5eab\u4e2d\u7684\u4f4d\u7f6e\uff1a\u54ea\u4e9b\u984c\u578b\u662f\u53cd\u8986\u51fa\u73fe\u7684\u6838\u5fc3\u3001\u54ea\u4e9b\u662f\u5e74\u5ea6\u6ce2\u52d5\u3001\u54ea\u4e9b\u53c8\u662f\u6700\u9069\u5408\u7528\u4f86\u8a13\u7df4\u89c0\u5ff5\u8f49\u63db\u7684\u984c\u76ee\u3002\u8ab2\u7a0b\u82e5\u80fd\u5e36\u4f60\u9019\u6a23\u770b\uff0c\u6b77\u5c46\u984c\u624d\u4e0d\u6703\u53ea\u662f\u96f6\u788e\u8cc7\u6599\u3002<\/p>\n

\u7b2c\u4e94\u500b\u554f\u984c\u662f\uff1a\u5728\u8077\u8003\u751f\u8981\u600e\u9ebc\u5229\u7528 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong>\uff1f\u5728\u8077\u8003\u751f\u6700\u5927\u7684\u9650\u5236\u4e0d\u662f\u80fd\u529b\uff0c\u800c\u662f\u6642\u9593\u88ab\u5207\u788e\u3002\u6240\u4ee5\u4f7f\u7528 109\u5e74\u8a18\u5e33\u58eb\u7b54\u6848<\/strong> \u6642\uff0c\u4e0d\u80fd\u53ea\u9760\u96a8\u6a5f\u7df4\u984c\uff0c\u800c\u8981\u628a\u932f\u984c\u5206\u985e\u6210\u300c\u901a\u52e4\u53ef\u8907\u7fd2\u300d\u3001\u300c\u9031\u672b\u9700\u5b8c\u6574\u91cd\u505a\u300d\u3001\u300c\u9700\u8001\u5e2b\u8b1b\u89e3\u624d\u80fd\u7a81\u7834\u300d\u4e09\u7a2e\u3002\u9019\u6a23\u624d\u80fd\u8b93\u6709\u9650\u6642\u9593\u771f\u6b63\u96c6\u4e2d\u5728\u95dc\u9375\u8655\uff0c\u800c\u4e0d\u662f\u6bcf\u5929\u90fd\u5f88\u5fd9\uff0c\u537b\u6c92\u6709\u7d2f\u7a4d\u6709\u6548\u9032\u5ea6\u3002<\/p>\n

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