{"id":1241,"date":"2024-12-19T12:19:06","date_gmt":"2024-12-19T12:19:06","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=1241"},"modified":"2024-12-20T03:15:43","modified_gmt":"2024-12-20T03:15:43","slug":"zara-drbo-67","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/12\/19\/zara-drbo-67\/","title":{"rendered":"\u6309\u6469\u5c0d\u4e0a\u73ed\u65cf\u7684\u597d\u8655"},"content":{"rendered":"

\u73b0\u4ee3\u793e\u4f1a\u4e2d\uff0c\u529e\u516c\u5ba4\u5de5\u4f5c\u5df2\u6210\u4e3a\u5927\u591a\u6570\u4eba\u7684\u4e3b\u8981\u5de5\u4f5c\u65b9\u5f0f\u3002\u7136\u800c\uff0c\u957f\u65f6\u95f4\u5750\u5728\u7535\u8111\u524d\uff0c\u96c6\u4e2d\u7cbe\u529b\u5904\u7406\u5404\u79cd\u4efb\u52a1\uff0c\u5bb9\u6613\u5bfc\u81f4\u8eab\u4f53\u5404\u90e8\u4f4d\u7684\u75b2\u52b3\u4e0e\u7d27\u5f20\u3002\u957f\u671f\u7f3a\u4e4f\u6d3b\u52a8\u548c\u653e\u677e\uff0c\u5f80\u5f80\u4f1a\u5f15\u53d1\u80a9\u9888\u75db\u3001\u8170\u80cc\u75db\u3001\u773c\u775b\u75b2\u52b3\u7b49\u95ee\u9898\u3002\u4e3a\u4e86\u7f13\u89e3\u8fd9\u4e9b\u4e0d\u9002\uff0c\u8d8a\u6765\u8d8a\u591a\u7684\u529e\u516c\u5ba4\u5458\u5de5\u5f00\u59cb\u9009\u62e9\u6309\u6469\u4f5c\u4e3a\u65e5\u5e38\u4fdd\u5065\u7684\u4e00\u90e8\u5206\u3002\u6309\u6469\u4e0d\u4ec5\u80fd\u653e\u677e\u8eab\u4f53\uff0c\u8fd8\u80fd\u6539\u5584\u8eab\u4f53\u5065\u5eb7\uff0c\u63d0\u9ad8\u5de5\u4f5c\u6548\u7387\u3002\u672c\u6587\u5c06\u63a2\u8ba8\u6309\u6469\u5bf9\u4e8e\u529e\u516c\u5ba4\u5458\u5de5\u7684\u591a\u9879\u597d\u5904\uff0c\u5e2e\u52a9\u5927\u5bb6\u8ba4\u8bc6\u5230\u8fd9\u4e00\u7b80\u5355\u5374\u6709\u6548\u7684\u5065\u5eb7\u65b9\u5f0f\u3002\u982d\u75db \u6309\u6469<\/a><\/p>\n

1. \u7f13\u89e3\u808c\u8089\u75b2\u52b3<\/h4>\n

\u529e\u516c\u5ba4\u5458\u5de5\u5e38\u5e38\u957f\u65f6\u95f4\u4fdd\u6301\u540c\u4e00\u59ff\u52bf\u5de5\u4f5c\uff0c\u5c24\u5176\u662f\u5750\u7740\u9762\u5bf9\u7535\u8111\uff0c\u5bfc\u81f4\u8eab\u4f53\u67d0\u4e9b\u90e8\u4f4d\u7684\u808c\u8089\u8fc7\u5ea6\u7d27\u5f20\u3002\u4f8b\u5982\uff0c\u80a9\u8180\u3001\u8116\u5b50\u3001\u80cc\u90e8\u3001\u624b\u8155\u7b49\u90e8\u4f4d\uff0c\u5bb9\u6613\u56e0\u957f\u671f\u4fdd\u6301\u56fa\u5b9a\u59ff\u52bf\u800c\u4ea7\u751f\u75b2\u52b3\u548c\u4e0d\u9002\u3002\u6309\u6469\u80fd\u591f\u6709\u6548\u653e\u677e\u8fd9\u4e9b\u7d27\u7ef7\u7684\u808c\u8089\uff0c\u7f13\u89e3\u808c\u8089\u75b2\u52b3\u3002\u901a\u8fc7\u5bf9\u5c40\u90e8\u808c\u8089\u8fdb\u884c\u6309\u538b\u3001\u63a8\u62ff\u3001\u63c9\u634f\u7b49\u624b\u6cd5\uff0c\u80fd\u591f\u5e2e\u52a9\u677e\u89e3\u808c\u8089\u4e2d\u7684\u7d27\u5f20\u611f\uff0c\u6062\u590d\u808c\u8089\u7684\u8212\u9002\u72b6\u6001\u3002<\/p>\n

\u7279\u522b\u662f\u80a9\u9888\u90e8\u7684\u808c\u8089\uff0c\u7ecf\u5e38\u53d7\u5230\u529e\u516c\u5ba4\u5de5\u4f5c\u538b\u529b\u7684\u5f71\u54cd\uff0c\u5bfc\u81f4\u5e38\u89c1\u7684\u80a9\u9888\u75bc\u75db\u6216\u50f5\u786c\u3002\u9002\u5f53\u7684\u6309\u6469\u80fd\u591f\u7f13\u89e3\u8fd9\u4e9b\u95ee\u9898\uff0c\u51cf\u5c11\u4e0d\u9002\u611f\uff0c\u4f7f\u8eab\u4f53\u611f\u89c9\u66f4\u52a0\u8f7b\u677e\u81ea\u5728\u3002<\/p>\n

2. \u6539\u5584\u8840\u6db2\u5faa\u73af-\u8139\u6c23 \u6309\u6469<\/a><\/strong><\/h4>\n

\u957f\u65f6\u95f4\u5750\u7740\u5de5\u4f5c\uff0c\u5bb9\u6613\u5bfc\u81f4\u8840\u6db2\u5faa\u73af\u4e0d\u7545\uff0c\u5c24\u5176\u662f\u5728\u817f\u90e8\u3001\u8170\u90e8\u3001\u624b\u8155\u7b49\u90e8\u4f4d\uff0c\u53ef\u80fd\u4f1a\u51fa\u73b0\u6c34\u80bf\u3001\u9178\u75db\u7b49\u75c7\u72b6\u3002\u6309\u6469\u80fd\u591f\u6709\u6548\u4fc3\u8fdb\u8840\u6db2\u5faa\u73af\uff0c\u5e2e\u52a9\u4f53\u5185\u8840\u6db2\u6d41\u52a8\u66f4\u52a0\u987a\u7545\u3002\u901a\u8fc7\u5bf9\u808c\u8089\u548c\u8f6f\u7ec4\u7ec7\u7684\u6309\u6469\uff0c\u523a\u6fc0\u8840\u7ba1\u548c\u6dcb\u5df4\u7cfb\u7edf\u7684\u6d41\u52a8\uff0c\u4ece\u800c\u63d0\u9ad8\u8840\u6db2\u4e2d\u7684\u6c27\u6c14\u548c\u8425\u517b\u7269\u8d28\u8fd0\u8f93\u6548\u7387\u3002<\/p>\n

\u7279\u522b\u662f\u5728\u8170\u90e8\u548c\u817f\u90e8\uff0c\u957f\u65f6\u95f4\u5750\u59ff\u53ef\u80fd\u4f1a\u5f15\u53d1\u4e0b\u80a2\u8840\u6db2\u5faa\u73af\u4e0d\u7545\uff0c\u4ea7\u751f\u817f\u90e8\u6c34\u80bf\u7684\u60c5\u51b5\u3002\u9002\u5f53\u7684\u6309\u6469\u4e0d\u4ec5\u80fd\u591f\u7f13\u89e3\u8fd9\u4e9b\u75c7\u72b6\uff0c\u8fd8\u80fd\u51cf\u5c11\u817f\u90e8\u75b2\u52b3\u611f\uff0c\u4f7f\u5f97\u8eab\u4f53\u66f4\u52a0\u8f7b\u677e\u3002<\/p>\n

3. \u51cf\u5c11\u538b\u529b\u4e0e\u7126\u8651<\/h4>\n

\u529e\u516c\u5ba4\u5de5\u4f5c\u4e2d\uff0c\u4efb\u52a1\u7e41\u91cd\u548c\u65f6\u95f4\u7d27\u8feb\u5f80\u5f80\u4f1a\u7ed9\u5458\u5de5\u5e26\u6765\u5f88\u5927\u7684\u538b\u529b\u3002\u957f\u671f\u5904\u4e8e\u9ad8\u538b\u72b6\u6001\u4e0b\uff0c\u8eab\u4f53\u548c\u5fc3\u7406\u90fd\u5bb9\u6613\u51fa\u73b0\u75b2\u52b3\u548c\u4e0d\u9002\u3002\u6309\u6469\u6709\u52a9\u4e8e\u653e\u677e\u8eab\u5fc3\uff0c\u51cf\u5c11\u5de5\u4f5c\u5e26\u6765\u7684\u7d27\u5f20\u60c5\u7eea\u3002\u901a\u8fc7\u653e\u677e\u808c\u8089\u3001\u7f13\u89e3\u75bc\u75db\uff0c\u6309\u6469\u80fd\u591f\u4fc3\u8fdb\u4f53\u5185\u201c\u5e78\u798f\u8377\u5c14\u8499\u201d\uff08\u5185\u5561\u80bd\uff09\u7684\u5206\u6ccc\uff0c\u5e2e\u52a9\u51cf\u5c11\u7126\u8651\u4e0e\u538b\u529b\u3002<\/p>\n

\u6b64\u5916\uff0c\u6309\u6469\u80fd\u591f\u6fc0\u6d3b\u526f\u4ea4\u611f\u795e\u7ecf\u7cfb\u7edf\uff0c\u4f7f\u8eab\u4f53\u8fdb\u5165\u653e\u677e\u72b6\u6001\uff0c\u51cf\u5c11\u7d27\u5f20\u611f\u3002\u7ecf\u5e38\u8fdb\u884c\u6309\u6469\uff0c\u80fd\u591f\u5e2e\u52a9\u529e\u516c\u5ba4\u5458\u5de5\u4fdd\u6301\u826f\u597d\u7684\u5fc3\u6001\uff0c\u51cf\u8f7b\u538b\u529b\uff0c\u4ece\u800c\u63d0\u9ad8\u5de5\u4f5c\u6548\u7387\u548c\u751f\u6d3b\u8d28\u91cf\u3002<\/p>\n

4. \u6539\u5584\u7761\u7720\u8d28\u91cf<\/h4>\n

\u957f\u65f6\u95f4\u7684\u5de5\u4f5c\u538b\u529b\u3001\u8eab\u4f53\u4e0d\u9002\u548c\u7126\u8651\u60c5\u7eea\uff0c\u5e38\u5e38\u5bfc\u81f4\u7761\u7720\u8d28\u91cf\u4e0b\u964d\u3002\u8bb8\u591a\u529e\u516c\u5ba4\u5458\u5de5\u5728\u665a\u4e0a\u96be\u4ee5\u5165\u7761\u6216\u7761\u5f97\u4e0d\u6df1\uff0c\u5f71\u54cd\u5230\u7b2c\u4e8c\u5929\u7684\u5de5\u4f5c\u72b6\u6001\u3002\u6309\u6469\u80fd\u591f\u6709\u6548\u5e2e\u52a9\u7f13\u89e3\u8fd9\u4e9b\u95ee\u9898\uff0c\u4fc3\u8fdb\u66f4\u597d\u7684\u7761\u7720\u3002\u6309\u6469\u901a\u8fc7\u653e\u677e\u5168\u8eab\u808c\u8089\u3001\u8c03\u8282\u795e\u7ecf\u7cfb\u7edf\uff0c\u80fd\u591f\u5e2e\u52a9\u51cf\u8f7b\u75b2\u52b3\u548c\u7126\u8651\uff0c\u4ece\u800c\u4f7f\u4eba\u66f4\u5bb9\u6613\u5165\u7761\u3002\u6309\u6469 \u5c0f\u817f<\/a><\/p>\n

\u7814\u7a76\u8868\u660e\uff0c\u6309\u6469\u80fd\u591f\u523a\u6fc0\u4f53\u5185\u7684\u892a\u9ed1\u7d20\u5206\u6ccc\uff0c\u892a\u9ed1\u7d20\u662f\u8c03\u8282\u7761\u7720\u7684\u6fc0\u7d20\uff0c\u5b83\u80fd\u591f\u5e2e\u52a9\u63d0\u9ad8\u7761\u7720\u8d28\u91cf\uff0c\u6539\u5584\u5165\u7761\u96be\u7684\u95ee\u9898\u3002\u7ecf\u8fc7\u4e00\u6bb5\u65f6\u95f4\u7684\u6309\u6469\uff0c\u5458\u5de5\u4e0d\u4ec5\u80fd\u5f97\u5230\u8eab\u4f53\u4e0a\u7684\u8212\u7f13\uff0c\u8fd8\u80fd\u5728\u5fc3\u7406\u4e0a\u83b7\u5f97\u66f4\u591a\u7684\u653e\u677e\uff0c\u62e5\u6709\u66f4\u5145\u6c9b\u7684\u7cbe\u529b\u8fce\u63a5\u65b0\u7684\u4e00\u5929\u3002\u5927\u817f \u6309\u6469<\/a><\/p>\n

5. \u63d0\u5347\u5de5\u4f5c\u6548\u7387<\/h4>\n

\u957f\u671f\u7684\u8eab\u4f53\u4e0d\u9002\u3001\u75b2\u52b3\u611f\u548c\u538b\u529b\uff0c\u5e38\u5e38\u4f1a\u5f71\u54cd\u5230\u5de5\u4f5c\u6548\u7387\u3002\u6309\u6469\u901a\u8fc7\u653e\u677e\u808c\u8089\uff0c\u51cf\u5c11\u8eab\u4f53\u7684\u7d27\u5f20\u611f\uff0c\u4e0d\u4ec5\u80fd\u591f\u8ba9\u4eba\u611f\u5230\u8212\u9002\uff0c\u4e5f\u80fd\u8ba9\u5927\u8111\u4fdd\u6301\u6e05\u9192\u3002\u6309\u6469\u80fd\u591f\u4fc3\u8fdb\u8840\u6db2\u5faa\u73af\uff0c\u63d0\u5347\u6c27\u6c14\u548c\u8425\u517b\u7684\u4f9b\u5e94\uff0c\u4ece\u800c\u63d0\u9ad8\u5927\u8111\u7684\u5de5\u4f5c\u6548\u7387\u3002<\/p>\n

\u6b64\u5916\uff0c\u6309\u6469\u8fd8\u80fd\u591f\u589e\u5f3a\u6ce8\u610f\u529b\u548c\u96c6\u4e2d\u529b\u3002\u6309\u6469\u8fc7\u7a0b\u4e2d\uff0c\u8eab\u4f53\u7684\u653e\u677e\u72b6\u6001\u80fd\u591f\u5e2e\u52a9\u5927\u8111\u4ece\u5de5\u4f5c\u538b\u529b\u4e2d\u89e3\u8131\u51fa\u6765\uff0c\u6e05\u7a7a\u6742\u5ff5\uff0c\u4f7f\u5f97\u5458\u5de5\u80fd\u66f4\u4e13\u6ce8\u4e8e\u5de5\u4f5c\u5185\u5bb9\u3002\u957f\u65f6\u95f4\u7684\u6309\u6469\u4fdd\u5065\uff0c\u80fd\u591f\u5e2e\u52a9\u529e\u516c\u5ba4\u5458\u5de5\u4fdd\u6301\u8f83\u9ad8\u7684\u5de5\u4f5c\u6548\u7387\u548c\u521b\u9020\u529b\u3002<\/p>\n

6. \u6539\u5584\u59ff\u52bf\u548c\u9884\u9632\u804c\u4e1a\u75c5-\u904b\u52d5\u6309\u6469<\/a><\/h4>\n

\u529e\u516c\u5ba4\u5458\u5de5\u957f\u65f6\u95f4\u4fdd\u6301\u5750\u59ff\uff0c\u5bb9\u6613\u51fa\u73b0\u4e0d\u826f\u7684\u59ff\u52bf\u4e60\u60ef\uff0c\u5982\u9a7c\u80cc\u3001\u8116\u5b50\u524d\u503e\u7b49\uff0c\u8fd9\u4e9b\u59ff\u52bf\u95ee\u9898\u5982\u679c\u4e0d\u52a0\u4ee5\u77eb\u6b63\uff0c\u5bb9\u6613\u5bfc\u81f4\u810a\u690e\u53d8\u5f62\uff0c\u751a\u81f3\u5f15\u53d1\u804c\u4e1a\u75c5\u3002\u6309\u6469\u53ef\u4ee5\u901a\u8fc7\u8212\u7f13\u7d27\u5f20\u7684\u808c\u8089\uff0c\u6539\u5584\u8eab\u4f53\u7684\u59ff\u52bf\u3002\u6309\u6469\u53ef\u4ee5\u5e2e\u52a9\u8c03\u6574\u810a\u690e\u3001\u653e\u677e\u80a9\u9888\u3001\u8179\u90e8\u548c\u80cc\u90e8\u7684\u808c\u8089\uff0c\u4f7f\u5f97\u8eab\u4f53\u4fdd\u6301\u81ea\u7136\u7684\u59ff\u52bf\uff0c\u9884\u9632\u957f\u671f\u5750\u59ff\u5e26\u6765\u7684\u8eab\u4f53\u95ee\u9898\u3002<\/p>\n

\u901a\u8fc7\u5b9a\u671f\u7684\u6309\u6469\uff0c\u5458\u5de5\u53ef\u4ee5\u6539\u5584\u810a\u690e\u5065\u5eb7\uff0c\u907f\u514d\u51fa\u73b0\u5982\u8170\u690e\u95f4\u76d8\u7a81\u51fa\u3001\u9888\u690e\u75c5\u7b49\u5e38\u89c1\u7684\u804c\u4e1a\u75c5\uff0c\u4ece\u800c\u4fdd\u6301\u826f\u597d\u7684\u8eab\u4f53\u72b6\u6001\u3002<\/p>\n

7. \u589e\u5f3a\u514d\u75ab\u529b<\/h4>\n

\u957f\u671f\u7684\u9ad8\u538b\u72b6\u6001\u548c\u4e0d\u826f\u7684\u751f\u6d3b\u4e60\u60ef\uff0c\u5bb9\u6613\u5bfc\u81f4\u529e\u516c\u5ba4\u5458\u5de5\u7684\u514d\u75ab\u529b\u4e0b\u964d\uff0c\u5bb9\u6613\u751f\u75c5\u3002\u6309\u6469\u80fd\u591f\u901a\u8fc7\u653e\u677e\u808c\u8089\u3001\u8c03\u8282\u795e\u7ecf\u7cfb\u7edf\uff0c\u4fc3\u8fdb\u4f53\u5185\u7684\u514d\u75ab\u529f\u80fd\u3002\u6309\u6469\u901a\u8fc7\u523a\u6fc0\u6dcb\u5df4\u7cfb\u7edf\u7684\u6d41\u52a8\uff0c\u80fd\u591f\u5e2e\u52a9\u6392\u9664\u4f53\u5185\u7684\u6bd2\u7d20\u548c\u5e9f\u7269\uff0c\u589e\u5f3a\u514d\u75ab\u7cfb\u7edf\u7684\u529f\u80fd\u3002<\/p>\n

\u7814\u7a76\u8868\u660e\uff0c\u6309\u6469\u80fd\u591f\u663e\u8457\u63d0\u5347\u4f53\u5185\u7684\u767d\u8840\u7403\u6570\u91cf\uff0c\u800c\u767d\u8840\u7403\u662f\u4eba\u4f53\u5bf9\u6297\u611f\u67d3\u548c\u75be\u75c5\u7684\u4e3b\u8981\u529b\u91cf\u3002\u901a\u8fc7\u5b9a\u671f\u6309\u6469\uff0c\u529e\u516c\u5ba4\u5458\u5de5\u53ef\u4ee5\u63d0\u9ad8\u514d\u75ab\u529b\uff0c\u51cf\u5c11\u751f\u75c5\u7684\u98ce\u9669\u3002<\/p>\n

\u7ed3\u8bed<\/h4>\n

\u529e\u516c\u5ba4\u5458\u5de5\u7684\u5de5\u4f5c\u73af\u5883\u5e38\u5e38\u5e26\u6765\u8eab\u4f53\u548c\u5fc3\u7406\u4e0a\u7684\u53cc\u91cd\u538b\u529b\uff0c\u957f\u65f6\u95f4\u7684\u5750\u59ff\u3001\u7e41\u91cd\u7684\u4efb\u52a1\u4ee5\u53ca\u7f3a\u4e4f\u8fd0\u52a8\uff0c\u5bb9\u6613\u5f15\u53d1\u5404\u79cd\u5065\u5eb7\u95ee\u9898\u3002\u6309\u6469\u4f5c\u4e3a\u4e00\u79cd\u6709\u6548\u7684\u653e\u677e\u548c\u4fdd\u5065\u65b9\u5f0f\uff0c\u80fd\u591f\u5e2e\u52a9\u7f13\u89e3\u808c\u8089\u75b2\u52b3\u3001\u6539\u5584\u8840\u6db2\u5faa\u73af\u3001\u51cf\u8f7b\u538b\u529b\u4e0e\u7126\u8651\u3001\u63d0\u9ad8\u7761\u7720\u8d28\u91cf\u548c\u5de5\u4f5c\u6548\u7387\u7b49\u3002\u5b9a\u671f\u8fdb\u884c\u6309\u6469\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u8eab\u4f53\u7684\u653e\u677e\u4e0e\u6062\u590d\uff0c\u4e5f\u6709\u52a9\u4e8e\u5458\u5de5\u4fdd\u6301\u826f\u597d\u7684\u5065\u5eb7\u72b6\u6001\uff0c\u4ece\u800c\u63d0\u5347\u5de5\u4f5c\u8868\u73b0\u3002\u5bf9\u4e8e\u5fd9\u788c\u7684\u529e\u516c\u5ba4\u5458\u5de5\u6765\u8bf4\uff0c\u6309\u6469\u662f\u4e00\u4e2a\u503c\u5f97\u5c1d\u8bd5\u7684\u5065\u5eb7\u7ba1\u7406\u65b9\u6cd5\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u73b0\u4ee3\u793e\u4f1a\u4e2d\uff0c\u529e\u516c\u5ba4\u5de5\u4f5c\u5df2\u6210\u4e3a\u5927\u591a\u6570\u4eba\u7684\u4e3b\u8981\u5de5\u4f5c\u65b9\u5f0f\u3002\u7136\u800c\uff0c\u957f\u65f6\u95f4\u5750\u5728\u7535\u8111\u524d\uff0c\u96c6\u4e2d\u7cbe\u529b\u5904\u7406\u5404\u79cd\u4efb\u52a1\uff0c\u5bb9\u6613\u5bfc\u81f4\u8eab\u4f53\u5404\u90e8\u4f4d\u7684\u75b2\u52b3\u4e0e\u7d27\u5f20\u3002\u957f\u671f\u7f3a\u4e4f\u6d3b\u52a8\u548c\u653e\u677e\uff0c\u5f80\u5f80\u4f1a\u5f15\u53d1\u80a9\u9888\u75db\u3001\u8170\u80cc\u75db\u3001\u773c\u775b\u75b2\u52b3\u7b49\u95ee\u9898\u3002\u4e3a\u4e86\u7f13\u89e3\u8fd9\u4e9b\u4e0d\u9002\uff0c\u8d8a\u6765\u8d8a\u591a\u7684\u529e\u516c\u5ba4\u5458\u5de5\u5f00\u59cb\u9009\u62e9\u6309\u6469\u4f5c\u4e3a\u65e5\u5e38\u4fdd\u5065\u7684\u4e00\u90e8\u5206\u3002\u6309\u6469\u4e0d\u4ec5\u80fd\u653e\u677e\u8eab\u4f53\uff0c\u8fd8\u80fd\u6539\u5584\u8eab\u4f53\u5065\u5eb7\uff0c\u63d0\u9ad8\u5de5\u4f5c\u6548\u7387\u3002\u672c\u6587\u5c06\u63a2\u8ba8\u6309\u6469\u5bf9\u4e8e\u529e\u516c\u5ba4\u5458\u5de5\u7684\u591a\u9879\u597d\u5904\uff0c\u5e2e\u52a9\u5927\u5bb6\u8ba4\u8bc6\u5230\u8fd9\u4e00\u7b80\u5355\u5374\u6709\u6548\u7684\u5065\u5eb7\u65b9\u5f0f\u3002\u982d\u75db \u6309\u6469 1. \u7f13\u89e3\u808c\u8089\u75b2\u52b3 \u529e\u516c\u5ba4\u5458\u5de5\u5e38\u5e38\u957f\u65f6\u95f4\u4fdd\u6301\u540c\u4e00\u59ff\u52bf\u5de5\u4f5c\uff0c\u5c24\u5176\u662f\u5750\u7740\u9762\u5bf9\u7535\u8111\uff0c\u5bfc\u81f4\u8eab\u4f53\u67d0\u4e9b\u90e8\u4f4d\u7684\u808c\u8089\u8fc7\u5ea6\u7d27\u5f20\u3002\u4f8b\u5982\uff0c\u80a9\u8180\u3001\u8116\u5b50\u3001\u80cc\u90e8\u3001\u624b\u8155\u7b49\u90e8\u4f4d\uff0c\u5bb9\u6613\u56e0\u957f\u671f\u4fdd\u6301\u56fa\u5b9a\u59ff\u52bf\u800c\u4ea7\u751f\u75b2\u52b3\u548c\u4e0d\u9002\u3002\u6309\u6469\u80fd\u591f\u6709\u6548\u653e\u677e\u8fd9\u4e9b\u7d27\u7ef7\u7684\u808c\u8089\uff0c\u7f13\u89e3\u808c\u8089\u75b2\u52b3\u3002\u901a\u8fc7\u5bf9\u5c40\u90e8\u808c\u8089\u8fdb\u884c\u6309\u538b\u3001\u63a8\u62ff\u3001\u63c9\u634f\u7b49\u624b\u6cd5\uff0c\u80fd\u591f\u5e2e\u52a9\u677e\u89e3\u808c\u8089\u4e2d\u7684\u7d27\u5f20\u611f\uff0c\u6062\u590d\u808c\u8089\u7684\u8212\u9002\u72b6\u6001\u3002 \u7279\u522b\u662f\u80a9\u9888\u90e8\u7684\u808c\u8089\uff0c\u7ecf\u5e38\u53d7\u5230\u529e\u516c\u5ba4\u5de5\u4f5c\u538b\u529b\u7684\u5f71\u54cd\uff0c\u5bfc\u81f4\u5e38\u89c1\u7684\u80a9\u9888\u75bc\u75db\u6216\u50f5\u786c\u3002\u9002\u5f53\u7684\u6309\u6469\u80fd\u591f\u7f13\u89e3\u8fd9\u4e9b\u95ee\u9898\uff0c\u51cf\u5c11\u4e0d\u9002\u611f\uff0c\u4f7f\u8eab\u4f53\u611f\u89c9\u66f4\u52a0\u8f7b\u677e\u81ea\u5728\u3002 2. \u6539\u5584\u8840\u6db2\u5faa\u73af-\u8139\u6c23 \u6309\u6469 \u957f\u65f6\u95f4\u5750\u7740\u5de5\u4f5c\uff0c\u5bb9\u6613\u5bfc\u81f4\u8840\u6db2\u5faa\u73af\u4e0d\u7545\uff0c\u5c24\u5176\u662f\u5728\u817f\u90e8\u3001\u8170\u90e8\u3001\u624b\u8155\u7b49\u90e8\u4f4d\uff0c\u53ef\u80fd\u4f1a\u51fa\u73b0\u6c34\u80bf\u3001\u9178\u75db\u7b49\u75c7\u72b6\u3002\u6309\u6469\u80fd\u591f\u6709\u6548\u4fc3\u8fdb\u8840\u6db2\u5faa\u73af\uff0c\u5e2e\u52a9\u4f53\u5185\u8840\u6db2\u6d41\u52a8\u66f4\u52a0\u987a\u7545\u3002\u901a\u8fc7\u5bf9\u808c\u8089\u548c\u8f6f\u7ec4\u7ec7\u7684\u6309\u6469\uff0c\u523a\u6fc0\u8840\u7ba1\u548c\u6dcb\u5df4\u7cfb\u7edf\u7684\u6d41\u52a8\uff0c\u4ece\u800c\u63d0\u9ad8\u8840\u6db2\u4e2d\u7684\u6c27\u6c14\u548c\u8425\u517b\u7269\u8d28\u8fd0\u8f93\u6548\u7387\u3002 \u7279\u522b\u662f\u5728\u8170\u90e8\u548c\u817f\u90e8\uff0c\u957f\u65f6\u95f4\u5750\u59ff\u53ef\u80fd\u4f1a\u5f15\u53d1\u4e0b\u80a2\u8840\u6db2\u5faa\u73af\u4e0d\u7545\uff0c\u4ea7\u751f\u817f\u90e8\u6c34\u80bf\u7684\u60c5\u51b5\u3002\u9002\u5f53\u7684\u6309\u6469\u4e0d\u4ec5\u80fd\u591f\u7f13\u89e3\u8fd9\u4e9b\u75c7\u72b6\uff0c\u8fd8\u80fd\u51cf\u5c11\u817f\u90e8\u75b2\u52b3\u611f\uff0c\u4f7f\u5f97\u8eab\u4f53\u66f4\u52a0\u8f7b\u677e\u3002 3. \u51cf\u5c11\u538b\u529b\u4e0e\u7126\u8651 \u529e\u516c\u5ba4\u5de5\u4f5c\u4e2d\uff0c\u4efb\u52a1\u7e41\u91cd\u548c\u65f6\u95f4\u7d27\u8feb\u5f80\u5f80\u4f1a\u7ed9\u5458\u5de5\u5e26\u6765\u5f88\u5927\u7684\u538b\u529b\u3002\u957f\u671f\u5904\u4e8e\u9ad8\u538b\u72b6\u6001\u4e0b\uff0c\u8eab\u4f53\u548c\u5fc3\u7406\u90fd\u5bb9\u6613\u51fa\u73b0\u75b2\u52b3\u548c\u4e0d\u9002\u3002\u6309\u6469\u6709\u52a9\u4e8e\u653e\u677e\u8eab\u5fc3\uff0c\u51cf\u5c11\u5de5\u4f5c\u5e26\u6765\u7684\u7d27\u5f20\u60c5\u7eea\u3002\u901a\u8fc7\u653e\u677e\u808c\u8089\u3001\u7f13\u89e3\u75bc\u75db\uff0c\u6309\u6469\u80fd\u591f\u4fc3\u8fdb\u4f53\u5185\u201c\u5e78\u798f\u8377\u5c14\u8499\u201d\uff08\u5185\u5561\u80bd\uff09\u7684\u5206\u6ccc\uff0c\u5e2e\u52a9\u51cf\u5c11\u7126\u8651\u4e0e\u538b\u529b\u3002 \u6b64\u5916\uff0c\u6309\u6469\u80fd\u591f\u6fc0\u6d3b\u526f\u4ea4\u611f\u795e\u7ecf\u7cfb\u7edf\uff0c\u4f7f\u8eab\u4f53\u8fdb\u5165\u653e\u677e\u72b6\u6001\uff0c\u51cf\u5c11\u7d27\u5f20\u611f\u3002\u7ecf\u5e38\u8fdb\u884c\u6309\u6469\uff0c\u80fd\u591f\u5e2e\u52a9\u529e\u516c\u5ba4\u5458\u5de5\u4fdd\u6301\u826f\u597d\u7684\u5fc3\u6001\uff0c\u51cf\u8f7b\u538b\u529b\uff0c\u4ece\u800c\u63d0\u9ad8\u5de5\u4f5c\u6548\u7387\u548c\u751f\u6d3b\u8d28\u91cf\u3002 4. \u6539\u5584\u7761\u7720\u8d28\u91cf \u957f\u65f6\u95f4\u7684\u5de5\u4f5c\u538b\u529b\u3001\u8eab\u4f53\u4e0d\u9002\u548c\u7126\u8651\u60c5\u7eea\uff0c\u5e38\u5e38\u5bfc\u81f4\u7761\u7720\u8d28\u91cf\u4e0b\u964d\u3002\u8bb8\u591a\u529e\u516c\u5ba4\u5458\u5de5\u5728\u665a\u4e0a\u96be\u4ee5\u5165\u7761\u6216\u7761\u5f97\u4e0d\u6df1\uff0c\u5f71\u54cd\u5230\u7b2c\u4e8c\u5929\u7684\u5de5\u4f5c\u72b6\u6001\u3002\u6309\u6469\u80fd\u591f\u6709\u6548\u5e2e\u52a9\u7f13\u89e3\u8fd9\u4e9b\u95ee\u9898\uff0c\u4fc3\u8fdb\u66f4\u597d\u7684\u7761\u7720\u3002\u6309\u6469\u901a\u8fc7\u653e\u677e\u5168\u8eab\u808c\u8089\u3001\u8c03\u8282\u795e\u7ecf\u7cfb\u7edf\uff0c\u80fd\u591f\u5e2e\u52a9\u51cf\u8f7b\u75b2\u52b3\u548c\u7126\u8651\uff0c\u4ece\u800c\u4f7f\u4eba\u66f4\u5bb9\u6613\u5165\u7761\u3002\u6309\u6469 \u5c0f\u817f \u7814\u7a76\u8868\u660e\uff0c\u6309\u6469\u80fd\u591f\u523a\u6fc0\u4f53\u5185\u7684\u892a\u9ed1\u7d20\u5206\u6ccc\uff0c\u892a\u9ed1\u7d20\u662f\u8c03\u8282\u7761\u7720\u7684\u6fc0\u7d20\uff0c\u5b83\u80fd\u591f\u5e2e\u52a9\u63d0\u9ad8\u7761\u7720\u8d28\u91cf\uff0c\u6539\u5584\u5165\u7761\u96be\u7684\u95ee\u9898\u3002\u7ecf\u8fc7\u4e00\u6bb5\u65f6\u95f4\u7684\u6309\u6469\uff0c\u5458\u5de5\u4e0d\u4ec5\u80fd\u5f97\u5230\u8eab\u4f53\u4e0a\u7684\u8212\u7f13\uff0c\u8fd8\u80fd\u5728\u5fc3\u7406\u4e0a\u83b7\u5f97\u66f4\u591a\u7684\u653e\u677e\uff0c\u62e5\u6709\u66f4\u5145\u6c9b\u7684\u7cbe\u529b\u8fce\u63a5\u65b0\u7684\u4e00\u5929\u3002\u5927\u817f \u6309\u6469 5. \u63d0\u5347\u5de5\u4f5c\u6548\u7387 \u957f\u671f\u7684\u8eab\u4f53\u4e0d\u9002\u3001\u75b2\u52b3\u611f\u548c\u538b\u529b\uff0c\u5e38\u5e38\u4f1a\u5f71\u54cd\u5230\u5de5\u4f5c\u6548\u7387\u3002\u6309\u6469\u901a\u8fc7\u653e\u677e\u808c\u8089\uff0c\u51cf\u5c11\u8eab\u4f53\u7684\u7d27\u5f20\u611f\uff0c\u4e0d\u4ec5\u80fd\u591f\u8ba9\u4eba\u611f\u5230\u8212\u9002\uff0c\u4e5f\u80fd\u8ba9\u5927\u8111\u4fdd\u6301\u6e05\u9192\u3002\u6309\u6469\u80fd\u591f\u4fc3\u8fdb\u8840\u6db2\u5faa\u73af\uff0c\u63d0\u5347\u6c27\u6c14\u548c\u8425\u517b\u7684\u4f9b\u5e94\uff0c\u4ece\u800c\u63d0\u9ad8\u5927\u8111\u7684\u5de5\u4f5c\u6548\u7387\u3002 \u6b64\u5916\uff0c\u6309\u6469\u8fd8\u80fd\u591f\u589e\u5f3a\u6ce8\u610f\u529b\u548c\u96c6\u4e2d\u529b\u3002\u6309\u6469\u8fc7\u7a0b\u4e2d\uff0c\u8eab\u4f53\u7684\u653e\u677e\u72b6\u6001\u80fd\u591f\u5e2e\u52a9\u5927\u8111\u4ece\u5de5\u4f5c\u538b\u529b\u4e2d\u89e3\u8131\u51fa\u6765\uff0c\u6e05\u7a7a\u6742\u5ff5\uff0c\u4f7f\u5f97\u5458\u5de5\u80fd\u66f4\u4e13\u6ce8\u4e8e\u5de5\u4f5c\u5185\u5bb9\u3002\u957f\u65f6\u95f4\u7684\u6309\u6469\u4fdd\u5065\uff0c\u80fd\u591f\u5e2e\u52a9\u529e\u516c\u5ba4\u5458\u5de5\u4fdd\u6301\u8f83\u9ad8\u7684\u5de5\u4f5c\u6548\u7387\u548c\u521b\u9020\u529b\u3002 6. \u6539\u5584\u59ff\u52bf\u548c\u9884\u9632\u804c\u4e1a\u75c5-\u904b\u52d5\u6309\u6469 \u529e\u516c\u5ba4\u5458\u5de5\u957f\u65f6\u95f4\u4fdd\u6301\u5750\u59ff\uff0c\u5bb9\u6613\u51fa\u73b0\u4e0d\u826f\u7684\u59ff\u52bf\u4e60\u60ef\uff0c\u5982\u9a7c\u80cc\u3001\u8116\u5b50\u524d\u503e\u7b49\uff0c\u8fd9\u4e9b\u59ff\u52bf\u95ee\u9898\u5982\u679c\u4e0d\u52a0\u4ee5\u77eb\u6b63\uff0c\u5bb9\u6613\u5bfc\u81f4\u810a\u690e\u53d8\u5f62\uff0c\u751a\u81f3\u5f15\u53d1\u804c\u4e1a\u75c5\u3002\u6309\u6469\u53ef\u4ee5\u901a\u8fc7\u8212\u7f13\u7d27\u5f20\u7684\u808c\u8089\uff0c\u6539\u5584\u8eab\u4f53\u7684\u59ff\u52bf\u3002\u6309\u6469\u53ef\u4ee5\u5e2e\u52a9\u8c03\u6574\u810a\u690e\u3001\u653e\u677e\u80a9\u9888\u3001\u8179\u90e8\u548c\u80cc\u90e8\u7684\u808c\u8089\uff0c\u4f7f\u5f97\u8eab\u4f53\u4fdd\u6301\u81ea\u7136\u7684\u59ff\u52bf\uff0c\u9884\u9632\u957f\u671f\u5750\u59ff\u5e26\u6765\u7684\u8eab\u4f53\u95ee\u9898\u3002 \u901a\u8fc7\u5b9a\u671f\u7684\u6309\u6469\uff0c\u5458\u5de5\u53ef\u4ee5\u6539\u5584\u810a\u690e\u5065\u5eb7\uff0c\u907f\u514d\u51fa\u73b0\u5982\u8170\u690e\u95f4\u76d8\u7a81\u51fa\u3001\u9888\u690e\u75c5\u7b49\u5e38\u89c1\u7684\u804c\u4e1a\u75c5\uff0c\u4ece\u800c\u4fdd\u6301\u826f\u597d\u7684\u8eab\u4f53\u72b6\u6001\u3002 7. \u589e\u5f3a\u514d\u75ab\u529b \u957f\u671f\u7684\u9ad8\u538b\u72b6\u6001\u548c\u4e0d\u826f\u7684\u751f\u6d3b\u4e60\u60ef\uff0c\u5bb9\u6613\u5bfc\u81f4\u529e\u516c\u5ba4\u5458\u5de5\u7684\u514d\u75ab\u529b\u4e0b\u964d\uff0c\u5bb9\u6613\u751f\u75c5\u3002\u6309\u6469\u80fd\u591f\u901a\u8fc7\u653e\u677e\u808c\u8089\u3001\u8c03\u8282\u795e\u7ecf\u7cfb\u7edf\uff0c\u4fc3\u8fdb\u4f53\u5185\u7684\u514d\u75ab\u529f\u80fd\u3002\u6309\u6469\u901a\u8fc7\u523a\u6fc0\u6dcb\u5df4\u7cfb\u7edf\u7684\u6d41\u52a8\uff0c\u80fd\u591f\u5e2e\u52a9\u6392\u9664\u4f53\u5185\u7684\u6bd2\u7d20\u548c\u5e9f\u7269\uff0c\u589e\u5f3a\u514d\u75ab\u7cfb\u7edf\u7684\u529f\u80fd\u3002 \u7814\u7a76\u8868\u660e\uff0c\u6309\u6469\u80fd\u591f\u663e\u8457\u63d0\u5347\u4f53\u5185\u7684\u767d\u8840\u7403\u6570\u91cf\uff0c\u800c\u767d\u8840\u7403\u662f\u4eba\u4f53\u5bf9\u6297\u611f\u67d3\u548c\u75be\u75c5\u7684\u4e3b\u8981\u529b\u91cf\u3002\u901a\u8fc7\u5b9a\u671f\u6309\u6469\uff0c\u529e\u516c\u5ba4\u5458\u5de5\u53ef\u4ee5\u63d0\u9ad8\u514d\u75ab\u529b\uff0c\u51cf\u5c11\u751f\u75c5\u7684\u98ce\u9669\u3002 \u7ed3\u8bed \u529e\u516c\u5ba4\u5458\u5de5\u7684\u5de5\u4f5c\u73af\u5883\u5e38\u5e38\u5e26\u6765\u8eab\u4f53\u548c\u5fc3\u7406\u4e0a\u7684\u53cc\u91cd\u538b\u529b\uff0c\u957f\u65f6\u95f4\u7684\u5750\u59ff\u3001\u7e41\u91cd\u7684\u4efb\u52a1\u4ee5\u53ca\u7f3a\u4e4f\u8fd0\u52a8\uff0c\u5bb9\u6613\u5f15\u53d1\u5404\u79cd\u5065\u5eb7\u95ee\u9898\u3002\u6309\u6469\u4f5c\u4e3a\u4e00\u79cd\u6709\u6548\u7684\u653e\u677e\u548c\u4fdd\u5065\u65b9\u5f0f\uff0c\u80fd\u591f\u5e2e\u52a9\u7f13\u89e3\u808c\u8089\u75b2\u52b3\u3001\u6539\u5584\u8840\u6db2\u5faa\u73af\u3001\u51cf\u8f7b\u538b\u529b\u4e0e\u7126\u8651\u3001\u63d0\u9ad8\u7761\u7720\u8d28\u91cf\u548c\u5de5\u4f5c\u6548\u7387\u7b49\u3002\u5b9a\u671f\u8fdb\u884c\u6309\u6469\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u8eab\u4f53\u7684\u653e\u677e\u4e0e\u6062\u590d\uff0c\u4e5f\u6709\u52a9\u4e8e\u5458\u5de5\u4fdd\u6301\u826f\u597d\u7684\u5065\u5eb7\u72b6\u6001\uff0c\u4ece\u800c\u63d0\u5347\u5de5\u4f5c\u8868\u73b0\u3002\u5bf9\u4e8e\u5fd9\u788c\u7684\u529e\u516c\u5ba4\u5458\u5de5\u6765\u8bf4\uff0c\u6309\u6469\u662f\u4e00\u4e2a\u503c\u5f97\u5c1d\u8bd5\u7684\u5065\u5eb7\u7ba1\u7406\u65b9\u6cd5\u3002<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1241","post","type-post","status-publish","format-standard","hentry","category-dr-bo"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/1241","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/comments?post=1241"}],"version-history":[{"count":3,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/1241\/revisions"}],"predecessor-version":[{"id":1253,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/1241\/revisions\/1253"}],"wp:attachment":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/media?parent=1241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/categories?post=1241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/tags?post=1241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}