{"id":694,"date":"2024-11-20T13:19:31","date_gmt":"2024-11-20T13:19:31","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=694"},"modified":"2024-11-20T13:19:31","modified_gmt":"2024-11-20T13:19:31","slug":"accounting-13","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/11\/20\/accounting-13\/","title":{"rendered":"\u5982\u4f55\u9078\u64c7\u5c08\u696d\u6703\u8a08\u5e2b\u9032\u884c\u7a05\u52d9\u898f\u5283"},"content":{"rendered":"

\u5728\u4f01\u696d\u7d93\u71df\u7684\u904e\u7a0b\u4e2d\uff0c\u7a05\u52d9\u898f\u5283\u5c0d\u65bc\u4f01\u696d\u7684\u8ca1\u52d9\u5065\u5eb7\u81f3\u95dc\u91cd\u8981\u3002\u9078\u64c7\u4e00\u4f4d\u5c08\u696d\u7684\u6703\u8a08\u5e2b\u4f86\u5354\u52a9\u7a05\u52d9\u898f\u5283\uff0c\u4e0d\u50c5\u80fd\u5920\u6e1b\u5c11\u4e0d\u5fc5\u8981\u7684\u7a05\u8ca0\uff0c\u9084\u80fd\u6709\u6548\u898f\u907f\u6cd5\u5f8b\u98a8\u96aa\u3002\u672c\u6587\u5c07\u5f9e\u9078\u64c7\u6703\u8a08\u5e2b\u7684\u91cd\u8981\u6027\u3001\u5c08\u696d\u6703\u8a08\u5e2b\u7684\u8077\u8cac\u53ca\u5982\u4f55\u9078\u64c7\u9069\u5408\u7684\u6703\u8a08\u5e2b\u7b49\u65b9\u9762\u4f86\u63a2\u8a0e\u9019\u4e00\u8b70\u984c\uff0c\u4e26\u4ee5\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u70ba\u4f8b\uff0c\u4ecb\u7d39\u4e00\u4e9b\u8207\u7a05\u52d9\u898f\u5283\u76f8\u95dc\u7684\u77e5\u8b58\u8207\u6d41\u7a0b\u3002<\/p>\n

\u6703\u8a08\u5e2b\u5728\u7a05\u52d9\u898f\u5283\u4e2d\u7684\u89d2\u8272<\/h2>\n

\u6703\u8a08\u5e2b\u7684\u8077\u8cac\u7bc4\u570d\u5ee3\u6cdb\uff0c\u5176\u4e2d\u7a05\u52d9\u898f\u5283\u662f\u5176\u6838\u5fc3\u8077\u80fd\u4e4b\u4e00\u3002\u5c08\u696d\u7684\u6703\u8a08\u5e2b\u4e0d\u50c5\u8981\u4e86\u89e3\u516c\u53f8\u73fe\u884c\u7684\u8ca1\u52d9\u72c0\u6cc1\uff0c\u9084\u8981\u719f\u6089\u7576\u5730\u7684\u7a05\u6cd5\u8207\u7a05\u52d9\u653f\u7b56\uff0c\u80fd\u5920\u6839\u64da\u4f01\u696d\u7684\u9700\u6c42\u63d0\u4f9b\u91cf\u8eab\u5b9a\u5236\u7684\u7a05\u52d9\u898f\u5283\u65b9\u6848\u3002\u901a\u904e\u5408\u7406\u7684\u7a05\u52d9\u898f\u5283\uff0c\u4f01\u696d\u53ef\u4ee5\u6e1b\u5c11\u56e0\u70ba\u4e0d\u719f\u6089\u7a05\u6cd5\u800c\u7522\u751f\u7684\u7a05\u8ca0\uff0c\u4e26\u4e14\u5728\u5408\u898f\u7684\u524d\u63d0\u4e0b\u6700\u5927\u5316\u7bc0\u7a05\u6548\u679c\u3002<\/p>\n

\u5728\u9078\u64c7\u6703\u8a08\u5e2b\u6642\uff0c\u4f01\u696d\u61c9\u8a72\u6ce8\u610f\u4ee5\u4e0b\u5e7e\u500b\u8981\u7d20\uff1a<\/p>\n

    \n
  1. \u5c08\u696d\u80fd\u529b\u8207\u7d93\u9a57<\/strong>\uff1a\u9078\u64c7\u5177\u5099\u8c50\u5bcc\u7d93\u9a57\u548c\u5c08\u696d\u80fd\u529b\u7684\u6703\u8a08\u5e2b\uff0c\u53ef\u4ee5\u78ba\u4fdd\u5176\u5c0d\u7a05\u6cd5\u7684\u7406\u89e3\u6df1\u5165\u4e14\u6e96\u78ba\uff0c\u80fd\u5920\u63d0\u4f9b\u5c08\u696d\u7684\u7a05\u52d9\u5efa\u8b70\u3002<\/li>\n
  2. \u826f\u597d\u7684\u53e3\u7891<\/strong>\uff1a\u4e86\u89e3\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u7684\u53e3\u7891\u8207\u5ba2\u6236\u53cd\u994b\uff0c\u5c24\u5176\u662f\u5728\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u53ca\u7a05\u52d9\u898f\u5283\u65b9\u9762\u7684\u8a55\u50f9\uff0c\u9019\u662f\u9078\u64c7\u5c08\u696d\u6703\u8a08\u5e2b\u7684\u91cd\u8981\u53c3\u8003\u3002<\/li>\n
  3. \u696d\u52d9\u7bc4\u570d<\/strong>\uff1a\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u662f\u5426\u63d0\u4f9b\u516c\u53f8\u8a2d\u7acb\u3001\u516c\u53f8\u767b\u8a18\u3001\u5de5\u5546\u767b\u8a18\u7b49\u7d9c\u5408\u6027\u670d\u52d9\uff0c\u5c0d\u4f01\u696d\u7684\u6574\u9ad4\u8ca1\u52d9\u898f\u5283\u5177\u6709\u91cd\u8981\u610f\u7fa9\u3002<\/li>\n<\/ol>\n

    \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240<\/a>\u7684\u512a\u52e2<\/h2>\n

    \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u662f\u4e00\u5bb6\u64c1\u6709\u8c50\u5bcc\u7d93\u9a57\u7684\u5c08\u696d\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\uff0c\u81f4\u529b\u65bc\u5e6b\u52a9\u4f01\u696d\u9032\u884c\u7a05\u52d9\u898f\u5283\u3001\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u53ca\u516c\u53f8\u8a2d\u7acb\u7b49\u696d\u52d9\u3002\u5cfb\u8aa0\u7684\u5c08\u696d\u5718\u968a\u63d0\u4f9b\u7684\u670d\u52d9\u4e0d\u50c5\u9650\u65bc\u7a05\u52d9\u7533\u5831\u8207\u898f\u5283\uff0c\u9084\u5305\u62ec\u516c\u53f8\u767b\u8a18\u3001\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u3001\u8ca1\u52d9\u5831\u8868\u7de8\u88fd\u7b49\uff0c\u70ba\u5ba2\u6236\u63d0\u4f9b\u4e00\u7ad9\u5f0f\u7684\u5c08\u696d\u670d\u52d9\u3002<\/p>\n

    \u8a2d\u7acb<\/span>\u516c\u53f8<\/a>\u8207\u767b\u8a18<\/h3>\n

    \u7576\u4f01\u696d\u6e96\u5099\u9032\u884c\u5275\u696d\u6216\u64f4\u5c55\u6642\uff0c\u516c\u53f8\u8a2d\u7acb\u662f\u7b2c\u4e00\u6b65\u3002\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u80fd\u5920\u63d0\u4f9b\u5c08\u696d\u7684\u516c\u53f8\u8a2d\u7acb\u670d\u52d9\uff0c\u4e26\u5354\u52a9\u4f01\u696d\u5b8c\u6210\u5de5\u5546\u767b\u8a18\u6d41\u7a0b\uff0c\u70ba\u4f01\u696d\u7684\u5275\u696d\u63d0\u4f9b\u7a69\u56fa\u7684\u57fa\u790e\u3002\u4ee5\u4e0b\u662f\u8a2d\u7acb\u6709\u9650\u516c\u53f8\u7684\u57fa\u672c\u6d41\u7a0b\uff1a<\/p>\n

      \n
    1. \u78ba\u5b9a\u516c\u53f8\u540d\u7a31<\/strong>\uff1a\u9078\u64c7\u7b26\u5408\u898f\u5b9a\u7684\u516c\u53f8\u540d\u7a31\uff0c\u4e26\u9032\u884c\u540d\u7a31\u9810\u67e5\u3002<\/li>\n
    2. \u63d0\u4ea4\u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/strong>\uff1a\u5411\u7576\u5730\u7684\u5de5\u5546\u7ba1\u7406\u90e8\u9580\u63d0\u4ea4\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\uff0c\u4e26\u63d0\u4f9b\u76f8\u95dc\u6587\u4ef6\u5982\u80a1\u6771\u540d\u55ae\u3001\u8cc7\u672c\u984d\u7b49\u3002<\/li>\n
    3. \u8fa6\u7406\u5de5\u5546\u767b\u8a18\u8207\u71df\u696d\u57f7\u7167<\/strong>\uff1a\u901a\u904e\u5be9\u6838\u5f8c\uff0c\u53d6\u5f97\u516c\u53f8\u7684\u71df\u696d\u57f7\u7167\uff0c\u4e26\u5b8c\u6210\u5176\u4ed6\u76f8\u95dc\u767b\u8a18\u7a0b\u5e8f\u3002<\/li>\n<\/ol>\n

      \u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406<\/a>\u8207\u6703\u8a08\u5e2b\u7684\u89d2\u8272<\/h2>\n

      \u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u662f\u6bcf\u500b\u4f01\u696d\u5728\u7d93\u71df\u904e\u7a0b\u4e2d\u5fc5\u9808\u91cd\u8996\u7684\u554f\u984c\u3002\u5c08\u696d\u7684\u6703\u8a08\u5e2b\u80fd\u5920\u5e6b\u52a9\u4f01\u696d\u8b58\u5225\u5404\u7a2e\u6f5b\u5728\u7684\u8ca1\u52d9\u98a8\u96aa\uff0c\u4e26\u5236\u5b9a\u76f8\u61c9\u7684\u98a8\u96aa\u7ba1\u7406\u7b56\u7565\u3002\u5e38\u898b\u7684\u8ca1\u52d9\u98a8\u96aa\u5305\u62ec\uff1a<\/p>\n

        \n
      • \u4fe1\u7528\u98a8\u96aa<\/strong>\uff1a\u8207\u4f01\u696d\u4ea4\u6613\u5c0d\u8c61\u7684\u4fe1\u7528\u72c0\u6cc1\u6709\u95dc\u3002<\/li>\n
      • \u5e02\u5834\u98a8\u96aa<\/strong>\uff1a\u6d89\u53ca\u5229\u7387\u3001\u532f\u7387\u6ce2\u52d5\u7b49\u5916\u90e8\u5e02\u5834\u56e0\u7d20\u3002<\/li>\n
      • \u6d41\u52d5\u6027\u98a8\u96aa<\/strong>\uff1a\u4f01\u696d\u8cc7\u91d1\u4e0d\u8db3\u4ee5\u61c9\u5c0d\u77ed\u671f\u7684\u8ca1\u52d9\u9700\u6c42\u3002<\/li>\n<\/ul>\n

        \u900f\u904e\u5c08\u696d\u6703\u8a08\u5e2b\u7684\u5354\u52a9\uff0c\u4f01\u696d\u53ef\u4ee5\u5c0d\u9019\u4e9b\u8ca1\u52d9\u98a8\u96aa\u9032\u884c\u6709\u6548\u7ba1\u7406\uff0c\u6e1b\u5c11\u640d\u5931\u4e26\u4fdd\u969c\u8ca1\u52d9\u7a69\u5b9a\u3002\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u63d0\u4f9b\u7684\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u670d\u52d9\uff0c\u53ef\u4ee5\u5e6b\u52a9\u4f01\u696d\u5efa\u7acb\u5065\u5168\u7684\u98a8\u96aa\u7ba1\u7406\u9ad4\u7cfb\uff0c\u5f9e\u800c\u6e1b\u5c11\u6f5b\u5728\u7684\u7d93\u6fdf\u640d\u5931\u3002<\/p>\n

        \u5982\u4f55\u9078\u64c7\u5c08\u696d\u6703\u8a08\u5e2b<\/h2>\n

        \u9078\u64c7\u4e00\u4f4d\u5408\u9069\u7684\u6703\u8a08\u5e2b\u5c0d\u65bc\u4f01\u696d\u7684\u9577\u671f\u767c\u5c55\u81f3\u95dc\u91cd\u8981\u3002\u4ee5\u4e0b\u662f\u5e7e\u500b\u9078\u64c7\u5c08\u696d\u6703\u8a08\u5e2b\u6642\u9700\u8981\u8003\u616e\u7684\u8981\u9ede\uff1a<\/p>\n

          \n
        1. \u5c08\u696d\u8cc7\u683c\u8207\u8b49\u7167<\/strong>\uff1a\u6703\u8a08\u5e2b\u61c9\u8a72\u5177\u5099\u76f8\u95dc\u7684\u5c08\u696d\u8cc7\u683c\uff0c\u5982\u6ce8\u518a\u6703\u8a08\u5e2b\u8b49\u66f8\uff0c\u4e26\u4e14\u80fd\u5920\u63d0\u4f9b\u76f8\u61c9\u7684\u5c08\u696d\u670d\u52d9\u3002<\/li>\n
        2. \u4e86\u89e3\u884c\u696d\u9700\u6c42<\/strong>\uff1a\u4e0d\u540c\u7684\u884c\u696d\u5c0d\u6703\u8a08\u5e2b\u7684\u9700\u6c42\u6709\u6240\u4e0d\u540c\uff0c\u9078\u64c7\u6709\u884c\u696d\u7d93\u9a57\u7684\u6703\u8a08\u5e2b\u53ef\u4ee5\u66f4\u597d\u5730\u7406\u89e3\u4f01\u696d\u7684\u5177\u9ad4\u9700\u6c42\u3002<\/li>\n
        3. \u6536\u8cbb\u6a19\u6e96<\/strong>\uff1a\u4e86\u89e3\u6703\u8a08\u5e2b\u7684\u6536\u8cbb\u65b9\u5f0f\u548c\u8a18\u5e33\u8cbb\u6a19\u6e96\uff0c\u78ba\u4fdd\u670d\u52d9\u8cbb\u7528\u8207\u63d0\u4f9b\u7684\u670d\u52d9\u8cea\u91cf\u76f8\u7b26\u3002\u4e00\u822c\u4f86\u8aaa\uff0c\u5c08\u696d\u6703\u8a08\u5e2b\u7684\u8cbb\u7528\u6703\u6839\u64da\u670d\u52d9\u7684\u7bc4\u570d\u3001\u670d\u52d9\u5167\u5bb9\u53ca\u4f01\u696d\u898f\u6a21\u800c\u6709\u6240\u4e0d\u540c\u3002<\/li>\n<\/ol>\n

          \u7d50\u8ad6<\/h2>\n

          \u5728\u9078\u64c7\u5c08\u696d\u6703\u8a08\u5e2b\u9032\u884c\u7a05\u52d9\u898f\u5283\u6642\uff0c\u4f01\u696d\u9700\u8981\u7d9c\u5408\u8003\u616e\u6703\u8a08\u5e2b\u7684\u5c08\u696d\u80fd\u529b\u3001\u670d\u52d9\u9805\u76ee\u3001\u884c\u696d\u7d93\u9a57\u7b49\u56e0\u7d20\u3002\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u6191\u85c9\u5176\u5c08\u696d\u7684\u77e5\u8b58\u548c\u8c50\u5bcc\u7684\u5be6\u6230\u7d93\u9a57\uff0c\u53ef\u4ee5\u5e6b\u52a9\u4f01\u696d\u5728\u7a05\u52d9\u898f\u5283\u3001\u516c\u53f8\u8a2d\u7acb\u3001\u5de5\u5546\u767b\u8a18\u53ca\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u7b49\u65b9\u9762\u63d0\u4f9b\u5168\u65b9\u4f4d\u7684\u652f\u6301\u3002\u7121\u8ad6\u662f\u65b0\u5275\u4f01\u696d\u9084\u662f\u6210\u9577\u4e2d\u7684\u516c\u53f8\uff0c\u9078\u64c7\u5408\u9069\u7684\u6703\u8a08\u5e2b\u9032\u884c\u7a05\u52d9\u898f\u5283\uff0c\u90fd\u662f\u78ba\u4fdd\u4f01\u696d\u5065\u5eb7\u767c\u5c55\u7684\u91cd\u8981\u6b65\u9a5f\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

          \u5728\u4f01\u696d\u7d93\u71df\u7684\u904e\u7a0b\u4e2d\uff0c\u7a05\u52d9\u898f\u5283\u5c0d\u65bc\u4f01\u696d\u7684\u8ca1\u52d9\u5065\u5eb7\u81f3\u95dc\u91cd\u8981\u3002\u9078\u64c7\u4e00\u4f4d\u5c08\u696d\u7684\u6703\u8a08\u5e2b\u4f86\u5354\u52a9\u7a05\u52d9\u898f\u5283\uff0c\u4e0d\u50c5\u80fd\u5920\u6e1b\u5c11\u4e0d\u5fc5\u8981\u7684\u7a05\u8ca0\uff0c\u9084\u80fd\u6709\u6548\u898f\u907f\u6cd5\u5f8b\u98a8\u96aa\u3002\u672c\u6587\u5c07\u5f9e\u9078\u64c7\u6703\u8a08\u5e2b\u7684\u91cd\u8981\u6027\u3001\u5c08\u696d\u6703\u8a08\u5e2b\u7684\u8077\u8cac\u53ca\u5982\u4f55\u9078\u64c7\u9069\u5408\u7684\u6703\u8a08\u5e2b\u7b49\u65b9\u9762\u4f86\u63a2\u8a0e\u9019\u4e00\u8b70\u984c\uff0c\u4e26\u4ee5\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u70ba\u4f8b\uff0c\u4ecb\u7d39\u4e00\u4e9b\u8207\u7a05\u52d9\u898f\u5283\u76f8\u95dc\u7684\u77e5\u8b58\u8207\u6d41\u7a0b\u3002 \u6703\u8a08\u5e2b\u5728\u7a05\u52d9\u898f\u5283\u4e2d\u7684\u89d2\u8272 \u6703\u8a08\u5e2b\u7684\u8077\u8cac\u7bc4\u570d\u5ee3\u6cdb\uff0c\u5176\u4e2d\u7a05\u52d9\u898f\u5283\u662f\u5176\u6838\u5fc3\u8077\u80fd\u4e4b\u4e00\u3002\u5c08\u696d\u7684\u6703\u8a08\u5e2b\u4e0d\u50c5\u8981\u4e86\u89e3\u516c\u53f8\u73fe\u884c\u7684\u8ca1\u52d9\u72c0\u6cc1\uff0c\u9084\u8981\u719f\u6089\u7576\u5730\u7684\u7a05\u6cd5\u8207\u7a05\u52d9\u653f\u7b56\uff0c\u80fd\u5920\u6839\u64da\u4f01\u696d\u7684\u9700\u6c42\u63d0\u4f9b\u91cf\u8eab\u5b9a\u5236\u7684\u7a05\u52d9\u898f\u5283\u65b9\u6848\u3002\u901a\u904e\u5408\u7406\u7684\u7a05\u52d9\u898f\u5283\uff0c\u4f01\u696d\u53ef\u4ee5\u6e1b\u5c11\u56e0\u70ba\u4e0d\u719f\u6089\u7a05\u6cd5\u800c\u7522\u751f\u7684\u7a05\u8ca0\uff0c\u4e26\u4e14\u5728\u5408\u898f\u7684\u524d\u63d0\u4e0b\u6700\u5927\u5316\u7bc0\u7a05\u6548\u679c\u3002 \u5728\u9078\u64c7\u6703\u8a08\u5e2b\u6642\uff0c\u4f01\u696d\u61c9\u8a72\u6ce8\u610f\u4ee5\u4e0b\u5e7e\u500b\u8981\u7d20\uff1a \u5c08\u696d\u80fd\u529b\u8207\u7d93\u9a57\uff1a\u9078\u64c7\u5177\u5099\u8c50\u5bcc\u7d93\u9a57\u548c\u5c08\u696d\u80fd\u529b\u7684\u6703\u8a08\u5e2b\uff0c\u53ef\u4ee5\u78ba\u4fdd\u5176\u5c0d\u7a05\u6cd5\u7684\u7406\u89e3\u6df1\u5165\u4e14\u6e96\u78ba\uff0c\u80fd\u5920\u63d0\u4f9b\u5c08\u696d\u7684\u7a05\u52d9\u5efa\u8b70\u3002 \u826f\u597d\u7684\u53e3\u7891\uff1a\u4e86\u89e3\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u7684\u53e3\u7891\u8207\u5ba2\u6236\u53cd\u994b\uff0c\u5c24\u5176\u662f\u5728\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u53ca\u7a05\u52d9\u898f\u5283\u65b9\u9762\u7684\u8a55\u50f9\uff0c\u9019\u662f\u9078\u64c7\u5c08\u696d\u6703\u8a08\u5e2b\u7684\u91cd\u8981\u53c3\u8003\u3002 \u696d\u52d9\u7bc4\u570d\uff1a\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u662f\u5426\u63d0\u4f9b\u516c\u53f8\u8a2d\u7acb\u3001\u516c\u53f8\u767b\u8a18\u3001\u5de5\u5546\u767b\u8a18\u7b49\u7d9c\u5408\u6027\u670d\u52d9\uff0c\u5c0d\u4f01\u696d\u7684\u6574\u9ad4\u8ca1\u52d9\u898f\u5283\u5177\u6709\u91cd\u8981\u610f\u7fa9\u3002 \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u7684\u512a\u52e2 \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u662f\u4e00\u5bb6\u64c1\u6709\u8c50\u5bcc\u7d93\u9a57\u7684\u5c08\u696d\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\uff0c\u81f4\u529b\u65bc\u5e6b\u52a9\u4f01\u696d\u9032\u884c\u7a05\u52d9\u898f\u5283\u3001\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u53ca\u516c\u53f8\u8a2d\u7acb\u7b49\u696d\u52d9\u3002\u5cfb\u8aa0\u7684\u5c08\u696d\u5718\u968a\u63d0\u4f9b\u7684\u670d\u52d9\u4e0d\u50c5\u9650\u65bc\u7a05\u52d9\u7533\u5831\u8207\u898f\u5283\uff0c\u9084\u5305\u62ec\u516c\u53f8\u767b\u8a18\u3001\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u3001\u8ca1\u52d9\u5831\u8868\u7de8\u88fd\u7b49\uff0c\u70ba\u5ba2\u6236\u63d0\u4f9b\u4e00\u7ad9\u5f0f\u7684\u5c08\u696d\u670d\u52d9\u3002 \u8a2d\u7acb\u516c\u53f8\u8207\u767b\u8a18 \u7576\u4f01\u696d\u6e96\u5099\u9032\u884c\u5275\u696d\u6216\u64f4\u5c55\u6642\uff0c\u516c\u53f8\u8a2d\u7acb\u662f\u7b2c\u4e00\u6b65\u3002\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u80fd\u5920\u63d0\u4f9b\u5c08\u696d\u7684\u516c\u53f8\u8a2d\u7acb\u670d\u52d9\uff0c\u4e26\u5354\u52a9\u4f01\u696d\u5b8c\u6210\u5de5\u5546\u767b\u8a18\u6d41\u7a0b\uff0c\u70ba\u4f01\u696d\u7684\u5275\u696d\u63d0\u4f9b\u7a69\u56fa\u7684\u57fa\u790e\u3002\u4ee5\u4e0b\u662f\u8a2d\u7acb\u6709\u9650\u516c\u53f8\u7684\u57fa\u672c\u6d41\u7a0b\uff1a \u78ba\u5b9a\u516c\u53f8\u540d\u7a31\uff1a\u9078\u64c7\u7b26\u5408\u898f\u5b9a\u7684\u516c\u53f8\u540d\u7a31\uff0c\u4e26\u9032\u884c\u540d\u7a31\u9810\u67e5\u3002 \u63d0\u4ea4\u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\uff1a\u5411\u7576\u5730\u7684\u5de5\u5546\u7ba1\u7406\u90e8\u9580\u63d0\u4ea4\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\uff0c\u4e26\u63d0\u4f9b\u76f8\u95dc\u6587\u4ef6\u5982\u80a1\u6771\u540d\u55ae\u3001\u8cc7\u672c\u984d\u7b49\u3002 \u8fa6\u7406\u5de5\u5546\u767b\u8a18\u8207\u71df\u696d\u57f7\u7167\uff1a\u901a\u904e\u5be9\u6838\u5f8c\uff0c\u53d6\u5f97\u516c\u53f8\u7684\u71df\u696d\u57f7\u7167\uff0c\u4e26\u5b8c\u6210\u5176\u4ed6\u76f8\u95dc\u767b\u8a18\u7a0b\u5e8f\u3002 \u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u8207\u6703\u8a08\u5e2b\u7684\u89d2\u8272 \u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u662f\u6bcf\u500b\u4f01\u696d\u5728\u7d93\u71df\u904e\u7a0b\u4e2d\u5fc5\u9808\u91cd\u8996\u7684\u554f\u984c\u3002\u5c08\u696d\u7684\u6703\u8a08\u5e2b\u80fd\u5920\u5e6b\u52a9\u4f01\u696d\u8b58\u5225\u5404\u7a2e\u6f5b\u5728\u7684\u8ca1\u52d9\u98a8\u96aa\uff0c\u4e26\u5236\u5b9a\u76f8\u61c9\u7684\u98a8\u96aa\u7ba1\u7406\u7b56\u7565\u3002\u5e38\u898b\u7684\u8ca1\u52d9\u98a8\u96aa\u5305\u62ec\uff1a \u4fe1\u7528\u98a8\u96aa\uff1a\u8207\u4f01\u696d\u4ea4\u6613\u5c0d\u8c61\u7684\u4fe1\u7528\u72c0\u6cc1\u6709\u95dc\u3002 \u5e02\u5834\u98a8\u96aa\uff1a\u6d89\u53ca\u5229\u7387\u3001\u532f\u7387\u6ce2\u52d5\u7b49\u5916\u90e8\u5e02\u5834\u56e0\u7d20\u3002 \u6d41\u52d5\u6027\u98a8\u96aa\uff1a\u4f01\u696d\u8cc7\u91d1\u4e0d\u8db3\u4ee5\u61c9\u5c0d\u77ed\u671f\u7684\u8ca1\u52d9\u9700\u6c42\u3002 \u900f\u904e\u5c08\u696d\u6703\u8a08\u5e2b\u7684\u5354\u52a9\uff0c\u4f01\u696d\u53ef\u4ee5\u5c0d\u9019\u4e9b\u8ca1\u52d9\u98a8\u96aa\u9032\u884c\u6709\u6548\u7ba1\u7406\uff0c\u6e1b\u5c11\u640d\u5931\u4e26\u4fdd\u969c\u8ca1\u52d9\u7a69\u5b9a\u3002\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u63d0\u4f9b\u7684\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u670d\u52d9\uff0c\u53ef\u4ee5\u5e6b\u52a9\u4f01\u696d\u5efa\u7acb\u5065\u5168\u7684\u98a8\u96aa\u7ba1\u7406\u9ad4\u7cfb\uff0c\u5f9e\u800c\u6e1b\u5c11\u6f5b\u5728\u7684\u7d93\u6fdf\u640d\u5931\u3002 \u5982\u4f55\u9078\u64c7\u5c08\u696d\u6703\u8a08\u5e2b \u9078\u64c7\u4e00\u4f4d\u5408\u9069\u7684\u6703\u8a08\u5e2b\u5c0d\u65bc\u4f01\u696d\u7684\u9577\u671f\u767c\u5c55\u81f3\u95dc\u91cd\u8981\u3002\u4ee5\u4e0b\u662f\u5e7e\u500b\u9078\u64c7\u5c08\u696d\u6703\u8a08\u5e2b\u6642\u9700\u8981\u8003\u616e\u7684\u8981\u9ede\uff1a \u5c08\u696d\u8cc7\u683c\u8207\u8b49\u7167\uff1a\u6703\u8a08\u5e2b\u61c9\u8a72\u5177\u5099\u76f8\u95dc\u7684\u5c08\u696d\u8cc7\u683c\uff0c\u5982\u6ce8\u518a\u6703\u8a08\u5e2b\u8b49\u66f8\uff0c\u4e26\u4e14\u80fd\u5920\u63d0\u4f9b\u76f8\u61c9\u7684\u5c08\u696d\u670d\u52d9\u3002 \u4e86\u89e3\u884c\u696d\u9700\u6c42\uff1a\u4e0d\u540c\u7684\u884c\u696d\u5c0d\u6703\u8a08\u5e2b\u7684\u9700\u6c42\u6709\u6240\u4e0d\u540c\uff0c\u9078\u64c7\u6709\u884c\u696d\u7d93\u9a57\u7684\u6703\u8a08\u5e2b\u53ef\u4ee5\u66f4\u597d\u5730\u7406\u89e3\u4f01\u696d\u7684\u5177\u9ad4\u9700\u6c42\u3002 \u6536\u8cbb\u6a19\u6e96\uff1a\u4e86\u89e3\u6703\u8a08\u5e2b\u7684\u6536\u8cbb\u65b9\u5f0f\u548c\u8a18\u5e33\u8cbb\u6a19\u6e96\uff0c\u78ba\u4fdd\u670d\u52d9\u8cbb\u7528\u8207\u63d0\u4f9b\u7684\u670d\u52d9\u8cea\u91cf\u76f8\u7b26\u3002\u4e00\u822c\u4f86\u8aaa\uff0c\u5c08\u696d\u6703\u8a08\u5e2b\u7684\u8cbb\u7528\u6703\u6839\u64da\u670d\u52d9\u7684\u7bc4\u570d\u3001\u670d\u52d9\u5167\u5bb9\u53ca\u4f01\u696d\u898f\u6a21\u800c\u6709\u6240\u4e0d\u540c\u3002 \u7d50\u8ad6 \u5728\u9078\u64c7\u5c08\u696d\u6703\u8a08\u5e2b\u9032\u884c\u7a05\u52d9\u898f\u5283\u6642\uff0c\u4f01\u696d\u9700\u8981\u7d9c\u5408\u8003\u616e\u6703\u8a08\u5e2b\u7684\u5c08\u696d\u80fd\u529b\u3001\u670d\u52d9\u9805\u76ee\u3001\u884c\u696d\u7d93\u9a57\u7b49\u56e0\u7d20\u3002\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u6191\u85c9\u5176\u5c08\u696d\u7684\u77e5\u8b58\u548c\u8c50\u5bcc\u7684\u5be6\u6230\u7d93\u9a57\uff0c\u53ef\u4ee5\u5e6b\u52a9\u4f01\u696d\u5728\u7a05\u52d9\u898f\u5283\u3001\u516c\u53f8\u8a2d\u7acb\u3001\u5de5\u5546\u767b\u8a18\u53ca\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406\u7b49\u65b9\u9762\u63d0\u4f9b\u5168\u65b9\u4f4d\u7684\u652f\u6301\u3002\u7121\u8ad6\u662f\u65b0\u5275\u4f01\u696d\u9084\u662f\u6210\u9577\u4e2d\u7684\u516c\u53f8\uff0c\u9078\u64c7\u5408\u9069\u7684\u6703\u8a08\u5e2b\u9032\u884c\u7a05\u52d9\u898f\u5283\uff0c\u90fd\u662f\u78ba\u4fdd\u4f01\u696d\u5065\u5eb7\u767c\u5c55\u7684\u91cd\u8981\u6b65\u9a5f\u3002<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-694","post","type-post","status-publish","format-standard","hentry","category-accounting"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/694","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/comments?post=694"}],"version-history":[{"count":1,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/694\/revisions"}],"predecessor-version":[{"id":695,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/694\/revisions\/695"}],"wp:attachment":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/media?parent=694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/categories?post=694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/tags?post=694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}