{"id":1298,"date":"2024-12-31T08:50:14","date_gmt":"2024-12-31T08:50:14","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=1298"},"modified":"2025-01-01T06:56:09","modified_gmt":"2025-01-01T06:56:09","slug":"zara-drbo-80","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/12\/31\/zara-drbo-80\/","title":{"rendered":"\u8001\u5e74\u4eba\u653e\u9b06\u6309\u6469\u7684\u597d\u8655\u548c\u6ce8\u610f\u4e8b\u9805"},"content":{"rendered":"

\u96a8\u8457\u5e74\u9f61\u7684\u589e\u9577\uff0c\u8001\u5e74\u4eba\u9762\u81e8\u8457\u5404\u7a2e\u8eab\u9ad4\u8207\u5fc3\u7406\u4e0a\u7684\u6311\u6230\u3002\u96a8\u8457\u751f\u6d3b\u7bc0\u594f\u653e\u7de9\uff0c\u8001\u5e74\u4eba\u7684\u8eab\u9ad4\u6a5f\u80fd\u9010\u6f38\u8870\u9000\uff0c\u95dc\u7bc0\u75bc\u75db\u3001\u808c\u8089\u50f5\u786c\u3001\u7761\u7720\u554f\u984c\u4ee5\u53ca\u5fc3\u7406\u58d3\u529b\u7b49\u5e38\u5e38\u6210\u70ba\u56f0\u64fe\u4ed6\u5011\u7684\u554f\u984c\u3002\u70ba\u4e86\u61c9\u5c0d\u9019\u4e9b\u6311\u6230\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u8001\u5e74\u4eba\u958b\u59cb\u9078\u64c7\u653e\u9b06\u6309\u6469\u4f5c\u70ba\u6539\u5584\u5065\u5eb7\u548c\u63d0\u5347\u751f\u6d3b\u8cea\u91cf\u7684\u65b9\u6cd5\u3002\u653e\u9b06\u6309\u6469\u4ee5\u5176\u8f15\u67d4\u3001\u8212\u9069\u7684\u624b\u6cd5\uff0c\u80fd\u5920\u6709\u6548\u5e6b\u52a9\u8001\u5e74\u4eba\u7de9\u89e3\u8eab\u5fc3\u4e0d\u9069\uff0c\u589e\u9032\u8eab\u9ad4\u5065\u5eb7\u3002\u7136\u800c\uff0c\u8001\u5e74\u4eba\u5728\u63a5\u53d7\u6309\u6469\u6642\uff0c\u9084\u9700\u8981\u7279\u5225\u6ce8\u610f\u4e00\u4e9b\u4e8b\u9805\u3002\u672c\u6587\u5c07\u4ecb\u7d39\u653e\u9b06\u6309\u6469\u5c0d\u8001\u5e74\u4eba\u7684\u76ca\u8655\uff0c\u4e26\u63d0\u4f9b\u76f8\u61c9\u7684\u6ce8\u610f\u4e8b\u9805\uff0c\u5e6b\u52a9\u8001\u5e74\u4eba\u5b89\u5168\u3001\u6709\u6548\u5730\u4eab\u53d7\u6309\u6469\u5e36\u4f86\u7684\u597d\u8655\u3002\u6843\u5712 \u6309\u6469<\/a><\/p>\n

1. \u653e\u9b06\u6309\u6469\u5c0d\u8001\u5e74\u4eba\u7684\u76ca\u8655<\/h4>\n

(1) \u4fc3\u9032\u8840\u6db2\u5faa\u74b0\u8207\u6539\u5584\u95dc\u7bc0\u529f\u80fd<\/strong>
\n\u96a8\u8457\u5e74\u9f61\u589e\u9577\uff0c\u8840\u6db2\u5faa\u74b0\u548c\u95dc\u7bc0\u9748\u6d3b\u6027\u6703\u9010\u6f38\u4e0b\u964d\u3002\u9019\u6703\u5c0e\u81f4\u8001\u5e74\u4eba\u7d93\u5e38\u611f\u5230\u56db\u80a2\u51b0\u51b7\u3001\u624b\u8173\u9ebb\u6728\uff0c\u751a\u81f3\u51fa\u73fe\u95dc\u7bc0\u50f5\u786c\u548c\u75bc\u75db\u7684\u60c5\u6cc1\u3002\u653e\u9b06\u6309\u6469\u80fd\u5920\u5e6b\u52a9\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u6539\u5584\u8840\u6d41\u91cf\uff0c\u5f9e\u800c\u6e1b\u8f15\u624b\u8173\u51b0\u51b7\u7684\u60c5\u6cc1\uff0c\u6539\u5584\u6574\u9ad4\u7684\u8840\u6db2\u5faa\u74b0\u3002\u6309\u6469\u53ef\u4ee5\u523a\u6fc0\u808c\u8089\uff0c\u4fc3\u9032\u95dc\u7bc0\u7684\u9748\u6d3b\u6027\uff0c\u5c0d\u7de9\u89e3\u95dc\u7bc0\u50f5\u786c\u3001\u6e1b\u5c11\u6d3b\u52d5\u56f0\u96e3\u5177\u6709\u986f\u8457\u7684\u6548\u679c\u3002<\/p>\n

(2) \u6e1b\u8f15\u808c\u8089\u75bc\u75db\u8207\u7dca\u5f35<\/strong>
\n\u96a8\u8457\u5e74\u9f61\u7684\u589e\u9577\uff0c\u8a31\u591a\u8001\u5e74\u4eba\u6703\u611f\u5230\u80a9\u90e8\u3001\u80cc\u90e8\u3001\u8116\u90e8\u548c\u8170\u90e8\u7b49\u90e8\u4f4d\u7684\u808c\u8089\u7d93\u5e38\u8655\u65bc\u7dca\u5f35\u72c0\u614b\uff0c\u751a\u81f3\u6703\u5f15\u767c\u808c\u8089\u75bc\u75db\u548c\u4e0d\u9069\u3002\u653e\u9b06\u6309\u6469\u6709\u52a9\u65bc\u653e\u9b06\u808c\u8089\uff0c\u6e1b\u5c11\u808c\u8089\u5f35\u529b\u548c\u75d9\u6523\uff0c\u5f9e\u800c\u6709\u6548\u7de9\u89e3\u75bc\u75db\u3002\u900f\u904e\u8f15\u67d4\u7684\u624b\u6cd5\uff0c\u6309\u6469\u80fd\u5920\u6709\u6548\u6e1b\u5c11\u56e0\u808c\u8089\u7dca\u5f35\u5f15\u8d77\u7684\u982d\u75db\u3001\u80a9\u8180\u75db\u7b49\u554f\u984c\uff0c\u4e26\u63d0\u5347\u6574\u9ad4\u7684\u8212\u9069\u611f\u3002<\/p>\n

(3) \u6539\u5584\u7761\u7720\u8cea\u91cf-<\/strong>\u8173 \u6309\u6469<\/a><\/p>\n

\u7761\u7720\u554f\u984c\u662f\u8001\u5e74\u4eba\u5e38\u898b\u7684\u5065\u5eb7\u56f0\u64fe\u4e4b\u4e00\u3002\u7531\u65bc\u5404\u7a2e\u539f\u56e0\uff0c\u5982\u751f\u7406\u8b8a\u5316\u3001\u95dc\u7bc0\u75bc\u75db\u6216\u5fc3\u7406\u58d3\u529b\u7b49\uff0c\u8001\u5e74\u4eba\u7d93\u5e38\u96e3\u4ee5\u5165\u7761\u6216\u7761\u5f97\u4e0d\u5920\u6df1\uff0c\u5f9e\u800c\u5f71\u97ff\u65e5\u5e38\u751f\u6d3b\u548c\u8eab\u5fc3\u5065\u5eb7\u3002\u653e\u9b06\u6309\u6469\u80fd\u5920\u5e6b\u52a9\u653e\u9b06\u795e\u7d93\u7cfb\u7d71\uff0c\u8212\u7de9\u58d3\u529b\uff0c\u9032\u800c\u6539\u5584\u7761\u7720\u8cea\u91cf\u3002\u7279\u5225\u662f\u91dd\u5c0d\u80cc\u90e8\u3001\u80a9\u8180\u548c\u8116\u90e8\u7684\u6309\u6469\uff0c\u53ef\u4ee5\u6e1b\u5c11\u8eab\u9ad4\u7684\u4e0d\u9069\uff0c\u5e6b\u52a9\u8001\u5e74\u4eba\u66f4\u5bb9\u6613\u5165\u7761\u4e26\u7372\u5f97\u66f4\u6df1\u5c64\u7684\u7761\u7720\u3002<\/p>\n

(4) \u4fc3\u9032\u5fc3\u7406\u5065\u5eb7<\/strong>
\n\u96a8\u8457\u5e74\u9f61\u589e\u9577\uff0c\u8001\u5e74\u4eba\u53ef\u80fd\u6703\u9762\u81e8\u5b64\u7368\u611f\u3001\u7126\u616e\u3001\u6291\u9b31\u7b49\u60c5\u7dd2\u554f\u984c\u3002\u9577\u671f\u7684\u8eab\u5fc3\u58d3\u529b\u6703\u9032\u4e00\u6b65\u5f71\u97ff\u4ed6\u5011\u7684\u5065\u5eb7\u72c0\u6cc1\u3002\u653e\u9b06\u6309\u6469\u4e0d\u50c5\u80fd\u5920\u8212\u7de9\u808c\u8089\u548c\u95dc\u7bc0\u7684\u4e0d\u9069\uff0c\u9084\u80fd\u5920\u5c0d\u5fc3\u7406\u5065\u5eb7\u7522\u751f\u7a4d\u6975\u5f71\u97ff\u3002\u6309\u6469\u80fd\u91cb\u653e\u5167\u5561\u80bd\u7b49\u5316\u5b78\u7269\u8cea\uff0c\u9019\u4e9b\u7269\u8cea\u80fd\u5920\u63d0\u5347\u60c5\u7dd2\uff0c\u6e1b\u5c11\u7126\u616e\u548c\u6291\u9b31\u7684\u611f\u89ba\uff0c\u8b93\u8001\u5e74\u4eba\u611f\u53d7\u5230\u88ab\u95dc\u611b\u8207\u8212\u9069\u3002\u9019\u5c0d\u65bc\u63d0\u5347\u8001\u5e74\u4eba\u7684\u751f\u6d3b\u8cea\u91cf\u81f3\u95dc\u91cd\u8981\u3002<\/p>\n

(5) \u6539\u5584\u59ff\u52e2\u8207\u904b\u52d5\u80fd\u529b<\/strong>
\n\u96a8\u8457\u5e74\u9f61\u589e\u9577\uff0c\u8001\u5e74\u4eba\u53ef\u80fd\u6703\u56e0\u70ba\u808c\u8089\u840e\u7e2e\u3001\u95dc\u7bc0\u50f5\u786c\u7b49\u539f\u56e0\u5c0e\u81f4\u59ff\u52e2\u4e0d\u826f\uff0c\u751a\u81f3\u5f71\u97ff\u65e5\u5e38\u7684\u6d3b\u52d5\u80fd\u529b\u3002\u653e\u9b06\u6309\u6469\u80fd\u5920\u5e6b\u52a9\u6539\u5584\u59ff\u52e2\uff0c\u7de9\u89e3\u808c\u8089\u548c\u95dc\u7bc0\u7684\u50f5\u786c\u611f\uff0c\u5f9e\u800c\u63d0\u5347\u904b\u52d5\u80fd\u529b\u3002\u900f\u904e\u5b9a\u671f\u7684\u6309\u6469\uff0c\u8001\u5e74\u4eba\u53ef\u4ee5\u6539\u5584\u808c\u8089\u7684\u67d4\u97cc\u6027\uff0c\u6e1b\u5c11\u8dcc\u5012\u7684\u98a8\u96aa\uff0c\u4e26\u80fd\u5920\u66f4\u8f15\u9b06\u5730\u9032\u884c\u65e5\u5e38\u6d3b\u52d5\u3002\u65b0\u7af9 \u6309\u6469<\/a><\/p>\n

2. \u653e\u9b06\u6309\u6469\u7684\u6ce8\u610f\u4e8b\u9805<\/h4>\n

\u5118\u7ba1\u653e\u9b06\u6309\u6469\u5c0d\u8001\u5e74\u4eba\u6709\u5f88\u591a\u76ca\u8655\uff0c\u4f46\u7531\u65bc\u8001\u5e74\u4eba\u8eab\u9ad4\u6a5f\u80fd\u7684\u7279\u6b8a\u6027\uff0c\u6309\u6469\u6642\u4ecd\u9700\u8981\u7279\u5225\u6ce8\u610f\u4ee5\u4e0b\u5e7e\u500b\u65b9\u9762\uff1a<\/p>\n

(1) \u9078\u64c7\u5408\u9069\u7684\u6309\u6469\u5e2b<\/strong>
\n\u8001\u5e74\u4eba\u7684\u8eab\u9ad4\u8f03\u70ba\u8106\u5f31\uff0c\u56e0\u6b64\u9078\u64c7\u4e00\u4f4d\u7d93\u9a57\u8c50\u5bcc\u3001\u53d7\u904e\u5c08\u696d\u8a13\u7df4\u7684\u6309\u6469\u5e2b\u81f3\u95dc\u91cd\u8981\u3002\u5c08\u696d\u7684\u6309\u6469\u5e2b\u53ef\u4ee5\u6839\u64da\u8001\u5e74\u4eba\u7684\u8eab\u9ad4\u72c0\u6cc1\uff0c\u9078\u64c7\u9069\u5408\u7684\u6309\u6469\u624b\u6cd5\uff0c\u4e26\u8abf\u6574\u6309\u6469\u7684\u5f37\u5ea6\u8207\u6642\u9593\uff0c\u4ee5\u4fdd\u8b49\u8001\u5e74\u4eba\u5728\u63a5\u53d7\u6309\u6469\u904e\u7a0b\u4e2d\u4e0d\u6703\u611f\u5230\u4e0d\u9069\u3002<\/p>\n

(2) \u907f\u514d\u904e\u5ea6\u6309\u58d3\u6216\u4f7f\u7528\u904e\u5f37\u7684\u529b\u91cf-\u8db3\u5e95\u6309\u6469<\/a><\/strong>
\n\u8001\u5e74\u4eba\u7684\u808c\u8089\u548c\u76ae\u819a\u6bd4\u5e74\u8f15\u4eba\u8106\u5f31\uff0c\u56e0\u6b64\u5728\u6309\u6469\u904e\u7a0b\u4e2d\u61c9\u907f\u514d\u904e\u5ea6\u7684\u6309\u58d3\u6216\u5f37\u529b\u63c9\u634f\u3002\u904e\u5f37\u7684\u58d3\u529b\u53ef\u80fd\u6703\u5c0d\u808c\u8089\u3001\u95dc\u7bc0\u6216\u76ae\u819a\u9020\u6210\u50b7\u5bb3\uff0c\u751a\u81f3\u5f15\u767c\u5176\u4ed6\u5065\u5eb7\u554f\u984c\u3002\u6309\u6469\u5e2b\u61c9\u8a72\u4f7f\u7528\u8f15\u67d4\u7684\u624b\u6cd5\uff0c\u5faa\u5e8f\u6f38\u9032\u5730\u653e\u9b06\u808c\u8089\uff0c\u907f\u514d\u904e\u5ea6\u523a\u6fc0\u3002<\/p>\n

(3) \u8003\u616e\u8001\u5e74\u4eba\u7279\u6b8a\u7684\u5065\u5eb7\u72c0\u6cc1<\/strong>
\n\u8001\u5e74\u4eba\u901a\u5e38\u6703\u6709\u5404\u7a2e\u5065\u5eb7\u72c0\u6cc1\uff0c\u5982\u9ad8\u8840\u58d3\u3001\u7cd6\u5c3f\u75c5\u3001\u5fc3\u81df\u75c5\u3001\u95dc\u7bc0\u708e\u7b49\u3002\u5728\u6309\u6469\u4e4b\u524d\uff0c\u6309\u6469\u5e2b\u61c9\u8a72\u4e86\u89e3\u8001\u5e74\u4eba\u7684\u5065\u5eb7\u72c0\u6cc1\uff0c\u4e26\u907f\u514d\u5c0d\u75c5\u60c5\u4e0d\u9069\u5408\u7684\u90e8\u4f4d\u9032\u884c\u6309\u6469\u3002\u4f8b\u5982\uff0c\u5c0d\u65bc\u6709\u5fc3\u81df\u75c5\u6216\u8840\u6813\u98a8\u96aa\u7684\u8001\u5e74\u4eba\uff0c\u61c9\u907f\u514d\u6309\u6469\u5927\u817f\u5167\u5074\u6216\u5176\u4ed6\u654f\u611f\u90e8\u4f4d\u3002<\/p>\n

(4) \u4e0d\u5efa\u8b70\u6309\u6469\u7a7a\u8179\u6216\u904e\u98fd\u6642\u9032\u884c<\/strong>
\n\u7121\u8ad6\u662f\u5e74\u8f15\u4eba\u9084\u662f\u8001\u5e74\u4eba\uff0c\u6309\u6469\u6642\u90fd\u4e0d\u61c9\u8a72\u7a7a\u8179\u6216\u904e\u98fd\u3002\u7a7a\u8179\u6642\u63a5\u53d7\u6309\u6469\u53ef\u80fd\u6703\u5c0e\u81f4\u982d\u6688\u3001\u4f4e\u8840\u7cd6\u7b49\u4e0d\u9069\uff0c\u800c\u904e\u98fd\u6642\u5247\u5bb9\u6613\u5f15\u8d77\u80c3\u90e8\u4e0d\u9069\u3002\u5efa\u8b70\u8001\u5e74\u4eba\u5728\u6309\u6469\u524d\u9032\u98df\u8f15\u4fbf\u7684\u9910\u9ede\uff0c\u4e26\u7b49\u5f85\u4e00\u5b9a\u6642\u9593\u5f8c\u518d\u9032\u884c\u6309\u6469\u3002<\/p>\n

(5) \u6ce8\u610f\u6309\u6469\u74b0\u5883\u7684\u8212\u9069\u6027-<\/strong>\u9644\u8fd1\u6309\u6469<\/a><\/p>\n

\u8001\u5e74\u4eba\u5728\u6309\u6469\u6642\u9700\u8981\u4e00\u500b\u5b89\u975c\u3001\u6eab\u6696\u7684\u74b0\u5883\u3002\u904e\u51b7\u6216\u904e\u71b1\u7684\u74b0\u5883\u90fd\u6703\u5f71\u97ff\u8001\u5e74\u4eba\u7684\u8212\u9069\u611f\uff0c\u751a\u81f3\u6703\u5f15\u767c\u4e0d\u5fc5\u8981\u7684\u4e0d\u9069\u3002\u78ba\u4fdd\u6309\u6469\u623f\u9593\u5167\u7684\u6eab\u5ea6\u9069\u5b9c\uff0c\u4e26\u4e14\u74b0\u5883\u5b89\u975c\u3001\u8212\u9069\uff0c\u6709\u52a9\u65bc\u8001\u5e74\u4eba\u653e\u9b06\u5fc3\u60c5\uff0c\u5f9e\u800c\u9054\u5230\u6700\u4f73\u7684\u6309\u6469\u6548\u679c\u3002<\/p>\n

3. \u7d50\u8a9e<\/h4>\n

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