{"id":2517,"date":"2025-10-31T15:28:15","date_gmt":"2025-10-31T15:28:15","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=2517"},"modified":"2025-11-02T15:28:54","modified_gmt":"2025-11-02T15:28:54","slug":"boginhall-33-2","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2025\/10\/31\/boginhall-33-2\/","title":{"rendered":"\u4fdd\u5065\u4e4b\u9053\uff1a\u5f9e\u65e5\u5e38\u7167\u8b77\u5230\u5c08\u696d\u6cbb\u7642\u7684\u5b8c\u6574\u6307\u5357"},"content":{"rendered":"

\u73fe\u4ee3\u4eba\u751f\u6d3b\u7bc0\u594f\u5feb\u901f\uff0c\u9577\u6642\u9593\u7684\u4e45\u5750\u3001\u5de5\u4f5c\u58d3\u529b\u4ee5\u53ca\u4e0d\u826f\u59ff\u52e2\u90fd\u5bb9\u6613\u9020\u6210\u8eab\u9ad4\u5404\u7a2e\u4e0d\u9069\u3002\u7121\u8ad6\u662f\u80a9\u9838\u50f5\u786c\u3001\u8170\u75db\uff0c\u9084\u662f\u95dc\u7bc0\u6d3b\u52d5\u53d7\u9650\uff0c\u53ca\u65e9\u900f\u904e\u6b63\u78ba\u7684\u4fdd\u5065\u65b9\u5f0f\u4ecb\u5165\uff0c\u80fd\u6709\u6548\u964d\u4f4e\u6162\u6027\u75bc\u75db\u7684\u767c\u751f\u7387\uff0c\u4e26\u63d0\u5347\u751f\u6d3b\u54c1\u8cea\u3002\u5728\u9019\u7bc7\u6587\u7ae0\u4e2d\uff0c\u6211\u5011\u5c07\u5f9e\u65e5\u5e38\u4fdd\u5065\u7fd2\u6163\u8ac7\u8d77\uff0c\u6df1\u5165\u63a2\u8a0e\u5c08\u696d\u6cbb\u7642\u65b9\u6cd5\uff0c\u4e26\u63d0\u4f9b\u5728\u53f0\u4e2d\u5c0b\u6c42\u5c08\u696d\u5354\u52a9\u7684\u53c3\u8003\u3002\"\"<\/p>\n

\u4e00\u3001\u65e5\u5e38\u4fdd\u5065\u7684\u91cd\u8981\u6027<\/h2>\n

\u5065\u5eb7\u7684\u751f\u6d3b\u4e26\u975e\u55ae\u9760\u5076\u723e\u904b\u52d5\u6216\u98f2\u98df\u63a7\u5236\u5c31\u80fd\u7dad\u6301\u3002\u4eba\u9ad4\u7684\u808c\u8089\u3001\u9aa8\u9abc\u53ca\u795e\u7d93\u7cfb\u7d71\u5982\u540c\u7cbe\u5bc6\u7684\u6a5f\u68b0\uff0c\u4efb\u4f55\u4e00\u8655\u9577\u671f\u4e0d\u9069\u90fd\u53ef\u80fd\u5f15\u767c\u9023\u9396\u53cd\u61c9\u3002\u4f8b\u5982\uff0c\u9577\u6642\u9593\u4f0f\u6848\u5de5\u4f5c\u5bb9\u6613\u9020\u6210\u80a9\u9838\u50f5\u786c\uff0c\u9032\u800c\u5f71\u97ff\u4e0b\u80cc\u90e8\u7684\u59ff\u52e2\uff1b\u4e45\u7ad9\u6216\u9577\u671f\u8ca0\u91cd\u53ef\u80fd\u5c0e\u81f4\u819d\u84cb\u53ca\u8170\u690e\u7684\u4e0d\u9069\u3002<\/p>\n

\u56e0\u6b64\uff0c\u65e5\u5e38\u4fdd\u5065\u61c9\u8a72\u5305\u542b\u4ee5\u4e0b\u5e7e\u500b\u8981\u7d20\uff1a<\/p>\n

    \n
  1. \n

    \u9069\u5ea6\u904b\u52d5<\/strong>\uff1a\u9078\u64c7\u4f38\u5c55\u3001\u6838\u5fc3\u808c\u7fa4\u8a13\u7df4\u6216\u4f4e\u885d\u64ca\u904b\u52d5\uff0c\u6709\u52a9\u65bc\u5f37\u5316\u808c\u8089\u652f\u6490\u8207\u95dc\u7bc0\u7a69\u5b9a\u3002<\/p>\n<\/li>\n

  2. \n

    \u6b63\u78ba\u59ff\u52e2<\/strong>\uff1a\u6ce8\u610f\u5750\u59ff\u3001\u7ad9\u59ff\u8207\u7761\u59ff\uff0c\u907f\u514d\u9577\u6642\u9593\u7dad\u6301\u55ae\u4e00\u59ff\u52e2\u3002<\/p>\n<\/li>\n

  3. \n

    \u98f2\u98df\u71df\u990a<\/strong>\uff1a\u88dc\u5145\u8db3\u5920\u7684\u86cb\u767d\u8cea\u3001\u9223\u8cea\u53ca\u7dad\u751f\u7d20\uff0c\u6709\u52a9\u65bc\u9aa8\u9abc\u8207\u808c\u8089\u7684\u5065\u5eb7\u3002<\/p>\n<\/li>\n

  4. \n

    \u9069\u6642\u4f11\u606f<\/strong>\uff1a\u5145\u8db3\u7761\u7720\u8207\u653e\u9b06\u6d3b\u52d5\u80fd\u4fc3\u9032\u8eab\u9ad4\u4fee\u5fa9\uff0c\u964d\u4f4e\u6162\u6027\u75bc\u75db\u767c\u751f\u3002<\/p>\n<\/li>\n<\/ol>\n

    \u96d6\u7136\u4e0a\u8ff0\u65b9\u6cd5\u80fd\u5728\u65e5\u5e38\u4e2d\u6709\u6548\u9810\u9632\u4e0d\u9069\uff0c\u4f46\u7576\u8eab\u9ad4\u51fa\u73fe\u660e\u986f\u75bc\u75db\u6216\u529f\u80fd\u53d7\u9650\u6642\uff0c\u5c08\u696d\u6cbb\u7642\u5247\u4e0d\u53ef\u6216\u7f3a\u3002<\/p>\n

    \u4e8c\u3001\u5c08\u696d\u6cbb\u7642\u65b9\u6cd5\u4ecb\u7d39<\/h2>\n

    \u5c08\u696d\u6cbb\u7642\u4e3b\u8981\u91dd\u5c0d\u5df2\u51fa\u73fe\u7684\u4e0d\u9069\u75c7\u72c0\uff0c\u900f\u904e\u6b63\u78ba\u624b\u6cd5\u3001\u7269\u7406\u6cbb\u7642\u6216\u6309\u6469\u6280\u5de7\uff0c\u6539\u5584\u8840\u6db2\u5faa\u74b0\u3001\u8212\u7de9\u808c\u8089\u7dca\u7e43\uff0c\u4e26\u6062\u5fa9\u95dc\u7bc0\u6b63\u5e38\u529f\u80fd\u3002\u5728\u53f0\u4e2d\uff0c\u4ee5\u4e0b\u5e7e\u7a2e\u6cbb\u7642\u65b9\u5f0f\u53d7\u5230\u5ee3\u6cdb\u4f7f\u7528\u3002<\/p>\n

    1. \u6574\u9aa8\uff08Osteopathy\uff09<\/h3>\n

    \u6574\u9aa8\u662f\u4e00\u7a2e\u900f\u904e\u624b\u6cd5\u8abf\u6574\u9aa8\u9abc\u8207\u95dc\u7bc0\u4f4d\u7f6e\uff0c\u6539\u5584\u808c\u8089\u53ca\u95dc\u7bc0\u529f\u80fd\u7684\u6cbb\u7642\u65b9\u5f0f\u3002\u6574\u9aa8\u5e2b\u901a\u5e38\u6703\u8a55\u4f30\u60a3\u8005\u7684\u59ff\u52e2\u3001\u808c\u8089\u7dca\u5f35\u5ea6\u8207\u95dc\u7bc0\u6d3b\u52d5\u7bc4\u570d\uff0c\u9032\u884c\u91dd\u5c0d\u6027\u7684\u77ef\u6b63\u8207\u6309\u6469\u3002\u5c0d\u65bc\u9577\u671f\u4e45\u5750\u3001\u8170\u9178\u80cc\u75db\u6216\u59ff\u52e2\u4e0d\u826f\u8005\uff0c\u6574\u9aa8\u4e0d\u50c5\u80fd\u7de9\u89e3\u75bc\u75db\uff0c\u9084\u80fd\u6709\u6548\u9810\u9632\u5fa9\u767c\u3002\u5728\u53f0\u4e2d\uff0c\u5982\u679c\u60f3\u5c0b\u627e\u53ef\u9760\u7684\u6574\u9aa8\u670d\u52d9\uff0c\u53ef\u4ee5\u53c3\u8003\u9019\u7bc7\u6587\u7ae0\uff1a\u53f0\u4e2d\u6574\u9aa8<\/a>\uff0c\u88e1\u9762\u8a73\u7d30\u4ecb\u7d39\u4e86\u6574\u9aa8\u7684\u6d41\u7a0b\u8207\u7642\u6548\u3002<\/p>\n

    2. \u6574\u5fa9\uff08Chiropractic\uff09<\/h3>\n

    \u6574\u5fa9\u8207\u6574\u9aa8\u76f8\u4f3c\uff0c\u4f46\u66f4\u5c08\u6ce8\u65bc\u810a\u690e\u8207\u795e\u7d93\u7cfb\u7d71\u7684\u8abf\u6574\u3002\u810a\u690e\u7684\u4e0d\u6b63\u78ba\u6392\u5217\u53ef\u80fd\u6703\u5f71\u97ff\u795e\u7d93\u50b3\u5c0e\uff0c\u5c0e\u81f4\u624b\u8173\u9ebb\u6728\u3001\u982d\u75db\u6216\u6d88\u5316\u4e0d\u826f\u7b49\u75c7\u72c0\u3002\u6574\u5fa9\u5e2b\u900f\u904e\u7cbe\u6e96\u7684\u624b\u6cd5\u77ef\u6b63\u810a\u690e\uff0c\u6539\u5584\u795e\u7d93\u8a0a\u606f\u50b3\u905e\uff0c\u8b93\u8eab\u9ad4\u6062\u5fa9\u81ea\u7136\u5e73\u8861\u3002\u82e5\u60a8\u5728\u53f0\u4e2d\u5c0b\u6c42\u5c08\u696d\u6574\u5fa9\uff0c\u53ef\u4ee5\u53c3\u8003\uff1a\u53f0\u4e2d\u6574\u5fa9<\/a>\uff0c\u6587\u7ae0\u4e2d\u63d0\u4f9b\u4e86\u591a\u5bb6\u6574\u5fa9\u8a3a\u6240\u7684\u8a55\u4f30\u8207\u5efa\u8b70\u3002<\/p>\n

    3. \u63a8\u62ff\u6309\u6469\uff08Massage\uff09<\/h3>\n

    \u63a8\u62ff\u6309\u6469\u8457\u91cd\u65bc\u808c\u8089\u7684\u8212\u7de9\u8207\u8840\u6db2\u5faa\u74b0\u6539\u5584\uff0c\u900f\u904e\u6307\u58d3\u3001\u63c9\u634f\u3001\u62cd\u6253\u7b49\u624b\u6cd5\uff0c\u653e\u9b06\u7dca\u7e43\u7684\u808c\u8089\u7fa4\u3002\u5c0d\u65bc\u9577\u6642\u9593\u4f7f\u7528\u96fb\u8166\u6216\u667a\u6167\u578b\u624b\u6a5f\u7684\u4eba\u7fa4\uff0c\u80a9\u9838\u3001\u8170\u80cc\u53ca\u56db\u80a2\u5bb9\u6613\u50f5\u786c\uff0c\u63a8\u62ff\u53ef\u4ee5\u5feb\u901f\u6e1b\u8f15\u4e0d\u9069\uff0c\u540c\u6642\u4fc3\u9032\u653e\u9b06\u8207\u7761\u7720\u54c1\u8cea\u3002\u5728\u53f0\u4e2d\uff0c\u6709\u8a31\u591a\u53e3\u7891\u826f\u597d\u7684\u63a8\u62ff\u8a3a\u6240\uff0c\u60f3\u4e86\u89e3\u66f4\u591a\u53ef\u4ee5\u53c3\u8003\uff1a\u53f0\u4e2d\u63a8\u62ff<\/a>\uff0c\u63d0\u4f9b\u4e86\u5404\u985e\u6309\u6469\u624b\u6cd5\u53ca\u5c08\u696d\u5efa\u8b70\u3002<\/p>\n

    4. \u5c08\u696d\u63a8\u85a6\u9078\u64c7<\/h3>\n

    \u7576\u5c0b\u627e\u5c08\u696d\u6cbb\u7642\u6642\uff0c\u9664\u4e86\u7642\u6548\uff0c\u4e5f\u61c9\u8003\u616e\u8a3a\u6240\u7684\u53e3\u7891\u8207\u5c08\u696d\u80cc\u666f\u3002\u5c0d\u65bc\u5e0c\u671b\u7372\u5f97\u9ad8\u54c1\u8cea\u6574\u9aa8\u670d\u52d9\u7684\u4eba\uff0c\u53f0\u4e2d\u6709\u591a\u5bb6\u53d7\u5230\u63a8\u5d07\u7684\u6574\u9aa8\u8a3a\u6240\uff0c\u8a73\u60c5\u53ef\u53c3\u8003\uff1a\u53f0\u4e2d\u6574\u9aa8\u63a8\u85a6<\/a>\u3002\u540c\u6642\uff0c\u5982\u679c\u60a8\u60f3\u627e\u5c08\u696d\u6574\u5fa9\u6cbb\u7642\uff0c\u53f0\u4e2d\u7684\u63a8\u85a6\u540d\u55ae\u4e5f\u6574\u7406\u5f97\u975e\u5e38\u5b8c\u6574\uff0c\u53c3\u8003\uff1a\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6<\/a>\u3002\u900f\u904e\u9019\u4e9b\u8cc7\u6e90\uff0c\u80fd\u5920\u5e6b\u52a9\u60a8\u5feb\u901f\u627e\u5230\u9069\u5408\u81ea\u5df1\u7684\u6cbb\u7642\u65b9\u6848\u3002<\/p>\n

    \u4e09\u3001\u6574\u5408\u4fdd\u5065\u8207\u6cbb\u7642\u7684\u7b56\u7565<\/h2>\n

    \u50c5\u4f9d\u9760\u65e5\u5e38\u4fdd\u5065\u6216\u5c08\u696d\u6cbb\u7642\u4e2d\u7684\u55ae\u4e00\u65b9\u5f0f\uff0c\u5f80\u5f80\u7121\u6cd5\u9054\u5230\u6700\u4f73\u6548\u679c\u3002\u5efa\u8b70\u63a1\u7528\u300c\u9810\u9632+\u6cbb\u7642\u300d\u7684\u6574\u5408\u7b56\u7565\uff1a<\/p>\n

      \n
    1. \n

      \u65e5\u5e38\u4fdd\u5065<\/strong>\uff1a\u6bcf\u5929\u56fa\u5b9a\u9032\u884c\u7c21\u55ae\u4f38\u5c55\uff0c\u7dad\u6301\u6b63\u78ba\u59ff\u52e2\uff0c\u4e26\u6ce8\u610f\u71df\u990a\u8207\u4f11\u606f\u3002<\/p>\n<\/li>\n

    2. \n

      \u5b9a\u671f\u6aa2\u67e5<\/strong>\uff1a\u82e5\u9577\u671f\u51fa\u73fe\u9178\u75db\u6216\u59ff\u52e2\u4e0d\u6b63\uff0c\u53ca\u65e9\u8aee\u8a62\u6574\u9aa8\u6216\u6574\u5fa9\u5c08\u696d\u3002<\/p>\n<\/li>\n

    3. \n

      \u91dd\u5c0d\u6027\u6cbb\u7642<\/strong>\uff1a\u6839\u64da\u5c08\u696d\u8a55\u4f30\u9078\u64c7\u6574\u9aa8\u3001\u6574\u5fa9\u6216\u63a8\u62ff\u7642\u7a0b\uff0c\u91dd\u5c0d\u75c7\u72c0\u9032\u884c\u8abf\u6574\u3002<\/p>\n<\/li>\n

    4. \n

      \u751f\u6d3b\u7fd2\u6163\u8abf\u6574<\/strong>\uff1a\u6539\u8b8a\u4e45\u5750\u3001\u4e45\u7ad9\u6216\u4e0d\u826f\u59ff\u52e2\u7684\u7fd2\u6163\uff0c\u907f\u514d\u5fa9\u767c\u3002<\/p>\n<\/li>\n<\/ol>\n

      \u900f\u904e\u9019\u7a2e\u65b9\u5f0f\uff0c\u65e2\u80fd\u6e1b\u5c11\u6162\u6027\u75bc\u75db\u7684\u767c\u751f\uff0c\u4e5f\u80fd\u63d0\u5347\u8eab\u9ad4\u6d3b\u52d5\u7684\u9748\u6d3b\u5ea6\u8207\u751f\u6d3b\u54c1\u8cea\u3002<\/p>\n

      \u56db\u3001\u5fc3\u7406\u5065\u5eb7\u8207\u8eab\u9ad4\u4fdd\u5065<\/h2>\n

      \u5065\u5eb7\u4e0d\u50c5\u9650\u65bc\u8089\u9ad4\uff0c\u5fc3\u7406\u72c0\u614b\u5c0d\u8eab\u9ad4\u4e5f\u6709\u91cd\u5927\u5f71\u97ff\u3002\u58d3\u529b\u3001\u7126\u616e\u6216\u9577\u671f\u7dca\u5f35\u6703\u5c0e\u81f4\u808c\u8089\u7dca\u7e43\u3001\u514d\u75ab\u529b\u4e0b\u964d\uff0c\u9032\u800c\u589e\u52a0\u53d7\u50b7\u98a8\u96aa\u3002\u56e0\u6b64\uff0c\u5728\u8ffd\u6c42\u8eab\u9ad4\u4fdd\u5065\u7684\u540c\u6642\uff0c\u4e5f\u5efa\u8b70\u9032\u884c\u5fc3\u7406\u653e\u9b06\u7df4\u7fd2\uff0c\u4f8b\u5982\u51a5\u60f3\u3001\u6df1\u547c\u5438\u6216\u81ea\u7136\u6563\u6b65\uff0c\u9019\u4e9b\u65b9\u6cd5\u80fd\u6539\u5584\u7761\u7720\u54c1\u8cea\u4e26\u6e1b\u5c11\u808c\u8089\u7dca\u5f35\u3002<\/p>\n

      \u4e94\u3001\u7e3d\u7d50\u8207\u5efa\u8b70<\/h2>\n

      \u4fdd\u5065\u662f\u4e00\u500b\u6301\u7e8c\u7684\u904e\u7a0b\uff0c\u5f9e\u65e5\u5e38\u751f\u6d3b\u7fd2\u6163\u5230\u5c08\u696d\u6cbb\u7642\uff0c\u6bcf\u500b\u74b0\u7bc0\u90fd\u74b0\u74b0\u76f8\u6263\u3002\u638c\u63e1\u6b63\u78ba\u7684\u59ff\u52e2\u3001\u9069\u5ea6\u904b\u52d5\u8207\u5747\u8861\u98f2\u98df\uff0c\u642d\u914d\u5c08\u696d\u7684\u6574\u9aa8\u3001\u6574\u5fa9\u53ca\u63a8\u62ff\u6309\u6469\u7642\u7a0b\uff0c\u53ef\u4ee5\u6709\u6548\u9810\u9632\u6162\u6027\u75bc\u75db\uff0c\u4e26\u6539\u5584\u751f\u6d3b\u54c1\u8cea\u3002\u5c0d\u65bc\u5728\u53f0\u4e2d\u7684\u670b\u53cb\uff0c\u53ef\u4ee5\u53c3\u8003\u4ee5\u4e0b\u8cc7\u6e90\uff0c\u627e\u5230\u9069\u5408\u81ea\u5df1\u7684\u5c08\u696d\u6cbb\u7642\uff1a<\/p>\n

        \n
      • \n

        \u5c08\u696d\u6574\u9aa8\uff1a\u53f0\u4e2d\u6574\u9aa8\u63a8\u85a6<\/p>\n<\/li>\n

      • \n

        \u5c08\u696d\u6574\u5fa9\uff1a\u53f0\u4e2d\u6574\u5fa9\u63a8\u85a6<\/p>\n<\/li>\n

      • \n

        \u63a8\u62ff\u6309\u6469\u7642\u7a0b\uff1a\u53f0\u4e2d\u63a8\u62ff<\/p>\n<\/li>\n<\/ul>\n

        \u900f\u904e\u9019\u4e9b\u65b9\u6cd5\uff0c\u7121\u8ad6\u662f\u8eab\u9ad4\u7684\u4e0d\u9069\u9084\u662f\u9577\u671f\u7684\u59ff\u52e2\u554f\u984c\uff0c\u90fd\u80fd\u5f97\u5230\u6709\u6548\u6539\u5584\u3002\u6301\u4e4b\u4ee5\u6046\u5730\u95dc\u6ce8\u81ea\u8eab\u5065\u5eb7\uff0c\u5c07\u4f7f\u60a8\u7684\u751f\u6d3b\u66f4\u52a0\u8f15\u9b06\u81ea\u5728\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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