{"id":1318,"date":"2025-01-02T03:05:27","date_gmt":"2025-01-02T03:05:27","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=1318"},"modified":"2025-01-02T15:03:36","modified_gmt":"2025-01-02T15:03:36","slug":"zara-drbo-85","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2025\/01\/02\/zara-drbo-85\/","title":{"rendered":"\u5c07\u653e\u9b06\u6309\u6469\u8207\u51a5\u60f3\u76f8\u7d50\u5408\u4ee5\u7372\u5f97\u6700\u4f73\u6548\u679c"},"content":{"rendered":"

\u73fe\u4ee3\u4eba\u7684\u751f\u6d3b\u7bc0\u594f\u65e5\u76ca\u52a0\u5feb\uff0c\u58d3\u529b\u3001\u7126\u616e\u548c\u60c5\u7dd2\u554f\u984c\u5df2\u7d93\u6210\u70ba\u666e\u904d\u73fe\u8c61\u3002\u5de5\u4f5c\u3001\u5bb6\u5ead\u3001\u793e\u4ea4\u7b49\u591a\u65b9\u9762\u7684\u8cac\u4efb\u8b93\u4eba\u5011\u5728\u7121\u5f62\u4e2d\u611f\u53d7\u5230\u8eab\u5fc3\u7684\u75b2\u618a\uff0c\u9577\u6642\u9593\u7684\u7dca\u5f35\u548c\u7126\u616e\u53ef\u80fd\u5c0e\u81f4\u5404\u7a2e\u5065\u5eb7\u554f\u984c\u3002\u70ba\u4e86\u5c0d\u6297\u9019\u4e9b\u554f\u984c\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u4eba\u958b\u59cb\u91cd\u8996\u8eab\u5fc3\u7684\u653e\u9b06\u8207\u6062\u5fa9\u3002\u653e\u9b06\u6309\u6469\u548c\u51a5\u60f3\u4f5c\u70ba\u5169\u7a2e\u975e\u5e38\u6709\u6548\u7684\u653e\u9b06\u65b9\u5f0f\uff0c\u7d50\u5408\u9019\u5169\u8005\u4e0d\u50c5\u80fd\u589e\u5f37\u5f7c\u6b64\u7684\u6548\u679c\uff0c\u9084\u80fd\u9054\u5230\u6700\u4f73\u7684\u8eab\u5fc3\u7642\u7652\u3002\u672c\u6587\u5c07\u63a2\u8a0e\u5982\u4f55\u5c07\u653e\u9b06\u6309\u6469\u8207\u51a5\u60f3\u7d50\u5408\uff0c\u4e26\u5206\u6790\u9019\u6a23\u7684\u7d44\u5408\u80fd\u5e36\u4f86\u7684\u6700\u4f73\u6548\u679c\u3002\u982d\u75db \u6309\u6469<\/a><\/p>\n

1. \u4e86\u89e3\u653e\u9b06\u6309\u6469\u8207\u51a5\u60f3\u7684\u57fa\u672c\u6982\u5ff5<\/h3>\n

(1) \u653e\u9b06\u6309\u6469<\/h4>\n

\u653e\u9b06\u6309\u6469\u662f\u4e00\u7a2e\u65e8\u5728\u6e1b\u8f15\u808c\u8089\u7dca\u5f35\u3001\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\u3001\u6e1b\u5c11\u58d3\u529b\u7684\u6309\u6469\u65b9\u5f0f\u3002\u5e38\u898b\u7684\u653e\u9b06\u6309\u6469\u6280\u8853\u5305\u62ec\u745e\u5178\u6309\u6469\u3001\u82b3\u9999\u7642\u6cd5\u6309\u6469\u3001\u71b1\u77f3\u6309\u6469\u7b49\uff0c\u9019\u4e9b\u65b9\u6cd5\u53ef\u4ee5\u91dd\u5c0d\u4e0d\u540c\u90e8\u4f4d\u7684\u808c\u8089\u9032\u884c\u8212\u7de9\uff0c\u91cb\u653e\u8eab\u9ad4\u7684\u7dca\u7e43\u611f\uff0c\u4e26\u4e14\u6709\u52a9\u65bc\u4fc3\u9032\u8eab\u5fc3\u7684\u653e\u9b06\u3002\u653e\u9b06\u6309\u6469\u7684\u6548\u679c\u5305\u62ec\u6e1b\u8f15\u8eab\u9ad4\u75bc\u75db\u3001\u7de9\u89e3\u58d3\u529b\u3001\u63d0\u9ad8\u7761\u7720\u8cea\u91cf\u4ee5\u53ca\u589e\u5f37\u5fc3\u7406\u5065\u5eb7\u3002<\/p>\n

(2) \u51a5\u60f3<\/h4>\n

\u51a5\u60f3\u662f\u4e00\u7a2e\u53e4\u8001\u7684\u5fc3\u9748\u4fee\u7df4\u65b9\u6cd5\uff0c\u65e8\u5728\u5e6b\u52a9\u500b\u4eba\u96c6\u4e2d\u6ce8\u610f\u529b\u3001\u653e\u9b06\u8eab\u5fc3\u3001\u9054\u5230\u5167\u5fc3\u7684\u5e73\u975c\u3002\u51a5\u60f3\u6709\u8a31\u591a\u4e0d\u540c\u7684\u5f62\u5f0f\uff0c\u5f9e\u7c21\u55ae\u7684\u6df1\u547c\u5438\u7df4\u7fd2\u5230\u5c08\u6ce8\u65bc\u4e00\u500b\u7279\u5b9a\u7684\u601d\u60f3\u6216\u610f\u8c61\uff0c\u51a5\u60f3\u6709\u52a9\u65bc\u6e1b\u5c11\u7126\u616e\u3001\u63d0\u5347\u60c5\u7dd2\u3001\u4fc3\u9032\u5fc3\u7406\u7684\u7a69\u5b9a\u3002\u901a\u904e\u51a5\u60f3\uff0c\u500b\u4eba\u53ef\u4ee5\u9054\u5230\u66f4\u9ad8\u7684\u5fc3\u9748\u89ba\u5bdf\uff0c\u589e\u5f37\u81ea\u6211\u8a8d\u77e5\uff0c\u5f9e\u800c\u6539\u5584\u6574\u9ad4\u7684\u60c5\u7dd2\u548c\u5fc3\u7406\u5065\u5eb7\u3002<\/p>\n

2. \u653e\u9b06\u6309\u6469\u8207\u51a5\u60f3\u7684\u7d50\u5408\u6548\u76ca-\u8139\u6c23 \u6309\u6469<\/a><\/h3>\n

(1) \u4e92\u88dc\u6548\u61c9\uff0c\u589e\u5f37\u653e\u9b06\u6548\u679c<\/h4>\n

\u653e\u9b06\u6309\u6469\u548c\u51a5\u60f3\u5404\u81ea\u90fd\u6709\u5176\u7368\u7279\u7684\u6548\u679c\uff0c\u7576\u5169\u8005\u7d50\u5408\u6642\uff0c\u5b83\u5011\u7684\u653e\u9b06\u6548\u679c\u6703\u76f8\u8f14\u76f8\u6210\u3002\u653e\u9b06\u6309\u6469\u4e3b\u8981\u4f5c\u7528\u65bc\u8eab\u9ad4\uff0c\u901a\u904e\u653e\u9b06\u808c\u8089\u548c\u8212\u7de9\u7dca\u5f35\u7684\u8eab\u9ad4\u90e8\u4f4d\uff0c\u80fd\u5e6b\u52a9\u4eba\u5011\u6e1b\u8f15\u8eab\u9ad4\u7684\u75b2\u52de\u548c\u75bc\u75db\u3002\u9019\u6a23\u7684\u653e\u9b06\u70ba\u51a5\u60f3\u63d0\u4f9b\u4e86\u4e00\u500b\u66f4\u8212\u9069\u7684\u8eab\u9ad4\u72c0\u614b\uff0c\u4f7f\u5f97\u51a5\u60f3\u7684\u904e\u7a0b\u80fd\u5920\u66f4\u52a0\u9806\u66a2\u3002\u53e6\u4e00\u65b9\u9762\uff0c\u51a5\u60f3\u5247\u4f5c\u7528\u65bc\u5fc3\u9748\uff0c\u5e6b\u52a9\u500b\u4eba\u653e\u4e0b\u601d\u7dd2\uff0c\u9054\u5230\u5167\u5fc3\u7684\u5e73\u975c\u3002\u9019\u6a23\uff0c\u51a5\u60f3\u4e0d\u50c5\u80fd\u589e\u5f37\u8eab\u9ad4\u7684\u653e\u9b06\u611f\uff0c\u9084\u80fd\u8b93\u6309\u6469\u5f8c\u7684\u653e\u9b06\u6548\u679c\u6301\u7e8c\u66f4\u9577\u6642\u9593\u3002<\/p>\n

(2) \u6e1b\u5c11\u58d3\u529b\u8207\u7126\u616e<\/h4>\n

\u7576\u653e\u9b06\u6309\u6469\u8207\u51a5\u60f3\u76f8\u7d50\u5408\u6642\uff0c\u80fd\u5920\u66f4\u6709\u6548\u5730\u6e1b\u5c11\u58d3\u529b\u8207\u7126\u616e\u3002\u653e\u9b06\u6309\u6469\u6709\u52a9\u65bc\u8212\u7de9\u808c\u8089\u7684\u7dca\u5f35\uff0c\u800c\u51a5\u60f3\u5247\u53ef\u4ee5\u5e6b\u52a9\u653e\u9b06\u5927\u8166\uff0c\u6e1b\u5c11\u5167\u5fc3\u7684\u7126\u616e\u3002\u9019\u5169\u8005\u7684\u7d50\u5408\u53ef\u4ee5\u8b93\u8eab\u5fc3\u9054\u5230\u6df1\u5ea6\u7684\u653e\u9b06\u72c0\u614b\uff0c\u6e1b\u5c11\u65e5\u5e38\u751f\u6d3b\u4e2d\u7684\u7dca\u5f35\u548c\u4e0d\u5b89\u3002\u7814\u7a76\u986f\u793a\uff0c\u653e\u9b06\u6309\u6469\u548c\u51a5\u60f3\u90fd\u6709\u52a9\u65bc\u964d\u4f4e\u9ad4\u5167\u7684\u58d3\u529b\u8377\u723e\u8499\uff08\u5982\u76ae\u8cea\u9187\uff09\u7684\u6c34\u5e73\uff0c\u5f9e\u800c\u6709\u6548\u6e1b\u5c11\u58d3\u529b\u7684\u5f71\u97ff\u3002\u6309\u6469 \u5c0f\u817f<\/a><\/p>\n

(3) \u63d0\u5347\u8eab\u5fc3\u5065\u5eb7<\/h4>\n

\u653e\u9b06\u6309\u6469\u4e0d\u50c5\u80fd\u5920\u6539\u5584\u808c\u8089\u7684\u67d4\u8edf\u6027\u548c\u8840\u6db2\u5faa\u74b0\uff0c\u9084\u80fd\u63d0\u5347\u514d\u75ab\u529b\uff0c\u5e6b\u52a9\u8eab\u9ad4\u66f4\u597d\u5730\u62b5\u6297\u75be\u75c5\u3002\u800c\u51a5\u60f3\u5247\u5c0d\u5fc3\u7406\u5065\u5eb7\u6709\u986f\u8457\u7684\u76ca\u8655\uff0c\u80fd\u6e1b\u5c11\u7126\u616e\u3001\u6182\u9b31\u7b49\u60c5\u7dd2\u554f\u984c\uff0c\u4e26\u63d0\u9ad8\u81ea\u6211\u89ba\u5bdf\u8207\u60c5\u7dd2\u7ba1\u7406\u80fd\u529b\u3002\u5c07\u9019\u5169\u8005\u7d50\u5408\uff0c\u4e0d\u50c5\u80fd\u5920\u6539\u5584\u8eab\u9ad4\u5065\u5eb7\uff0c\u9084\u80fd\u5e6b\u52a9\u500b\u4eba\u7dad\u6301\u5fc3\u7406\u7684\u7a69\u5b9a\u8207\u5e78\u798f\u611f\u3002<\/p>\n

(4) \u6539\u5584\u7761\u7720\u8cea\u91cf<\/h4>\n

\u653e\u9b06\u6309\u6469\u6709\u52a9\u65bc\u653e\u9b06\u8eab\u9ad4\uff0c\u5c24\u5176\u662f\u6e1b\u8f15\u9577\u6642\u9593\u7a4d\u7d2f\u7684\u808c\u8089\u7dca\u5f35\uff0c\u800c\u51a5\u60f3\u5247\u80fd\u5e6b\u52a9\u653e\u9b06\u5fc3\u9748\uff0c\u5b89\u64ab\u904e\u5ea6\u6d3b\u8e8d\u7684\u601d\u7dd2\u3002\u7576\u9019\u5169\u8005\u7d50\u5408\u6642\uff0c\u80fd\u5920\u8b93\u8eab\u5fc3\u9032\u5165\u4e00\u500b\u7406\u60f3\u7684\u4f11\u606f\u72c0\u614b\uff0c\u5f9e\u800c\u4fc3\u9032\u66f4\u9ad8\u8cea\u91cf\u7684\u7761\u7720\u3002\u8a31\u591a\u4eba\u767c\u73fe\uff0c\u5728\u9032\u884c\u6309\u6469\u548c\u51a5\u60f3\u5f8c\uff0c\u4ed6\u5011\u80fd\u5920\u66f4\u5bb9\u6613\u5165\u7761\uff0c\u4e26\u4e14\u7761\u5f97\u66f4\u52a0\u6df1\u6c89\u548c\u5b89\u7a69\u3002<\/p>\n

3. \u5982\u4f55\u5c07\u653e\u9b06\u6309\u6469\u8207\u51a5\u60f3\u7d50\u5408\uff1f-\u5927\u817f \u6309\u6469<\/a><\/strong><\/h3>\n

(1) \u5728\u6309\u6469\u524d\u9032\u884c\u51a5\u60f3<\/h4>\n

\u5c07\u51a5\u60f3\u7d0d\u5165\u653e\u9b06\u6309\u6469\u7684\u904e\u7a0b\u4e2d\uff0c\u53ef\u4ee5\u5f9e\u51a5\u60f3\u958b\u59cb\uff0c\u8b93\u81ea\u5df1\u5728\u6309\u6469\u524d\u9054\u5230\u4e00\u5b9a\u7684\u5167\u5fc3\u5e73\u975c\u3002\u51a5\u60f3\u7684\u76ee\u7684\u662f\u5e6b\u52a9\u60a8\u96c6\u4e2d\u6ce8\u610f\u529b\uff0c\u653e\u4e0b\u7169\u60f1\uff0c\u9032\u5165\u4e00\u500b\u66f4\u6df1\u5c64\u7684\u653e\u9b06\u72c0\u614b\u3002\u60a8\u53ef\u4ee5\u9078\u64c7\u4e00\u500b\u8212\u9069\u7684\u74b0\u5883\uff0c\u9032\u884c\u7c21\u55ae\u7684\u6df1\u547c\u5438\u51a5\u60f3\uff0c\u5c08\u6ce8\u65bc\u7576\u4e0b\u7684\u611f\u53d7\uff0c\u8b93\u8eab\u5fc3\u653e\u9b06\u3002\u9019\u6a23\u7684\u51a5\u60f3\u53ef\u4ee5\u5e6b\u52a9\u60a8\u5728\u6309\u6469\u904e\u7a0b\u4e2d\u66f4\u52a0\u5c08\u6ce8\u65bc\u8eab\u9ad4\u7684\u611f\u53d7\uff0c\u589e\u5f37\u6309\u6469\u7684\u6548\u679c\u3002<\/p>\n

(2) \u5728\u6309\u6469\u904e\u7a0b\u4e2d\u7d50\u5408\u51a5\u60f3<\/h4>\n

\u5728\u6309\u6469\u904e\u7a0b\u4e2d\uff0c\u60a8\u4e5f\u53ef\u4ee5\u9078\u64c7\u5c07\u51a5\u60f3\u8207\u6309\u6469\u6280\u8853\u76f8\u7d50\u5408\u3002\u4f8b\u5982\uff0c\u7576\u6309\u6469\u5e2b\u91dd\u5c0d\u67d0\u500b\u90e8\u4f4d\u9032\u884c\u653e\u9b06\u6642\uff0c\u60a8\u53ef\u4ee5\u5c08\u6ce8\u65bc\u8a72\u90e8\u4f4d\u7684\u611f\u89ba\uff0c\u4e26\u5c07\u6ce8\u610f\u529b\u96c6\u4e2d\u5728\u6bcf\u4e00\u500b\u7d30\u7bc0\u4e0a\uff0c\u9019\u6a23\u6709\u52a9\u65bc\u52a0\u6df1\u653e\u9b06\u7684\u6548\u679c\u3002\u9019\u6a23\u7684\u7d50\u5408\u80fd\u5920\u8b93\u60a8\u66f4\u52a0\u610f\u8b58\u5230\u8eab\u9ad4\u7684\u72c0\u6cc1\uff0c\u4e26\u5e6b\u52a9\u91cb\u653e\u66f4\u591a\u7684\u7dca\u5f35\u611f\u3002<\/p>\n

(3) \u7d50\u5408\u51a5\u60f3\u7684\u547c\u5438\u6280\u5de7<\/h4>\n

\u547c\u5438\u662f\u51a5\u60f3\u4e2d\u6700\u91cd\u8981\u7684\u4e00\u500b\u5143\u7d20\uff0c\u653e\u9b06\u6309\u6469\u6642\u4e5f\u80fd\u914d\u5408\u547c\u5438\u4f86\u63d0\u5347\u6548\u679c\u3002\u5728\u6309\u6469\u904e\u7a0b\u4e2d\uff0c\u60a8\u53ef\u4ee5\u5c08\u6ce8\u65bc\u6df1\u547c\u5438\uff0c\u7de9\u6162\u800c\u5747\u52fb\u7684\u547c\u5438\u80fd\u5920\u5e6b\u52a9\u60a8\u9032\u4e00\u6b65\u653e\u9b06\u8eab\u5fc3\u3002\u7576\u60a8\u96a8\u8457\u547c\u5438\u7684\u7bc0\u594f\u9032\u884c\u653e\u9b06\u6642\uff0c\u4e0d\u50c5\u80fd\u5920\u611f\u53d7\u5230\u6309\u6469\u5e36\u4f86\u7684\u8212\u9069\uff0c\u9084\u80fd\u5920\u66f4\u6df1\u5c64\u6b21\u5730\u91cb\u653e\u8eab\u5fc3\u7684\u7dca\u7e43\u611f\u3002<\/p>\n

(4) \u5728\u6309\u6469\u5f8c\u9032\u884c\u51a5\u60f3<\/h4>\n

\u5728\u5b8c\u6210\u653e\u9b06\u6309\u6469\u5f8c\uff0c\u60a8\u53ef\u4ee5\u9032\u4e00\u6b65\u9032\u884c\u51a5\u60f3\uff0c\u9019\u6a23\u6709\u52a9\u65bc\u5ef6\u9577\u653e\u9b06\u7684\u6548\u679c\u3002\u6309\u6469\u5f8c\uff0c\u8eab\u9ad4\u8655\u65bc\u653e\u9b06\u72c0\u614b\uff0c\u6b64\u6642\u51a5\u60f3\u53ef\u4ee5\u5e6b\u52a9\u60a8\u7dad\u6301\u9019\u7a2e\u5e73\u975c\uff0c\u4e26\u9032\u4e00\u6b65\u91cb\u653e\u5167\u5fc3\u7684\u58d3\u529b\u8207\u7126\u616e\u3002\u60a8\u53ef\u4ee5\u9032\u884c\u51a5\u60f3\u7684\u547c\u5438\u7df4\u7fd2\uff0c\u6216\u662f\u5c08\u6ce8\u65bc\u7576\u4e0b\u7684\u611f\u89ba\uff0c\u4fdd\u6301\u4e00\u6bb5\u6642\u9593\u7684\u975c\u5fc3\u3002\u904b\u52d5\u6309\u6469<\/a><\/p>\n

4. \u7d50\u8a9e<\/h3>\n

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