{"id":989,"date":"2024-12-05T06:10:02","date_gmt":"2024-12-05T06:10:02","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=989"},"modified":"2024-12-05T09:00:33","modified_gmt":"2024-12-05T09:00:33","slug":"zara-drbo-15","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/12\/05\/zara-drbo-15\/","title":{"rendered":"\u900f\u904e\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u6cbb\u7642\u904b\u52d5\u50b7\u5bb3"},"content":{"rendered":"

\u904b\u52d5\u50b7\u5bb3\u662f\u6bcf\u4f4d\u904b\u52d5\u54e1\u6216\u611b\u597d\u8005\u90fd\u53ef\u80fd\u9762\u5c0d\u7684\u554f\u984c\uff0c\u7121\u8ad6\u662f\u56e0\u70ba\u904e\u5ea6\u904b\u52d5\u3001\u932f\u8aa4\u7684\u904b\u52d5\u6280\u5de7\uff0c\u9084\u662f\u6fc0\u70c8\u7af6\u722d\u4e2d\u7684\u78b0\u649e\uff0c\u90fd\u53ef\u80fd\u5c0e\u81f4\u808c\u8089\u6216\u95dc\u7bc0\u7684\u640d\u50b7\u3002\u9019\u4e9b\u50b7\u5bb3\u5982\u679c\u672a\u80fd\u53ca\u6642\u6709\u6548\u8655\u7406\uff0c\u4e0d\u50c5\u6703\u5ef6\u9577\u5eb7\u5fa9\u6642\u9593\uff0c\u9084\u53ef\u80fd\u5c0e\u81f4\u904b\u52d5\u80fd\u529b\u7684\u4e0b\u964d\u3002\u9664\u4e86\u50b3\u7d71\u7684\u51b7\u6577\u3001\u71b1\u6577\u3001\u4f11\u606f\u548c\u7269\u7406\u6cbb\u7642\u7b49\u65b9\u6cd5\uff0c\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u5df2\u9010\u6f38\u6210\u70ba\u7ba1\u7406\u904b\u52d5\u50b7\u5bb3\u7684\u4e00\u500b\u6709\u6548\u624b\u6bb5\u3002\u672c\u6587\u5c07\u63a2\u8a0e\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u5982\u4f55\u5728\u904b\u52d5\u50b7\u5bb3\u7684\u9810\u9632\u3001\u5eb7\u5fa9\u53ca\u75bc\u75db\u7ba1\u7406\u4e2d\u767c\u63ee\u91cd\u8981\u4f5c\u7528\u3002\u982d\u75db \u6309\u6469<\/a><\/p>\n

1. \u4ec0\u9ebc\u662f\u6df1\u5c64\u7d44\u7e54\u6309\u6469\uff1f<\/strong><\/h3>\n

\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u662f\u4e00\u7a2e\u5c08\u9580\u91dd\u5c0d\u808c\u8089\u6df1\u5c64\u5c64\u6b21\u7684\u6cbb\u7642\u6027\u6309\u6469\u6280\u8853\u3002\u9019\u7a2e\u6309\u6469\u624b\u6cd5\u7684\u4e3b\u8981\u76ee\u7684\u662f\u5229\u7528\u8f03\u5f37\u7684\u58d3\u529b\u4f86\u89e3\u6c7a\u808c\u8089\u7dca\u7e43\u3001\u50f5\u786c\u548c\u7d50\u7bc0\u7b49\u554f\u984c\uff0c\u5c24\u5176\u662f\u5c0d\u65bc\u90a3\u4e9b\u8f03\u6df1\u5c64\u7684\u808c\u8089\u7fa4\u3002\u8207\u4e00\u822c\u7684\u745e\u5178\u5f0f\u6309\u6469\u4e0d\u540c\uff0c\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u4e0d\u50c5\u6d89\u53ca\u5230\u8868\u5c64\u7684\u808c\u8089\uff0c\u9084\u80fd\u6df1\u5165\u5230\u66f4\u6df1\u5c64\u7684\u808c\u8089\u548c\u7b4b\u819c\u7d44\u7e54\uff0c\u6709\u6548\u91dd\u5c0d\u904b\u52d5\u50b7\u5bb3\u9020\u6210\u7684\u808c\u8089\u554f\u984c\u3002<\/p>\n

\u9019\u7a2e\u6309\u6469\u6280\u8853\u9069\u5408\u65bc\u8655\u7406\u7531\u65bc\u904b\u52d5\u904e\u5ea6\u3001\u59ff\u52e2\u4e0d\u7576\u6216\u6025\u6027\u5275\u50b7\u6240\u5f15\u8d77\u7684\u808c\u8089\u640d\u50b7\u3002\u5b83\u80fd\u5e6b\u52a9\u808c\u8089\u6062\u5fa9\u5f48\u6027\uff0c\u6e1b\u5c11\u50f5\u786c\uff0c\u4e26\u4e14\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u5f9e\u800c\u52a0\u901f\u5eb7\u5fa9\u904e\u7a0b\u3002<\/p>\n

2. \u6df1\u5c64\u7d44\u7e54\u6309\u6469\u5982\u4f55\u5e6b\u52a9\u7ba1\u7406\u904b\u52d5\u50b7\u5bb3\uff1f<\/strong><\/h3>\n

2.1 \u7de9\u89e3\u808c\u8089\u7dca\u5f35\u8207\u75d9\u6523-\u8139\u6c23 \u6309\u6469<\/a><\/strong><\/h4>\n

\u5728\u904b\u52d5\u904e\u7a0b\u4e2d\uff0c\u5c24\u5176\u662f\u5728\u6fc0\u70c8\u7684\u904b\u52d5\u6216\u9ad8\u5f37\u5ea6\u8a13\u7df4\u5f8c\uff0c\u808c\u8089\u53ef\u80fd\u6703\u51fa\u73fe\u7dca\u5f35\u6216\u75d9\u6523\u73fe\u8c61\u3002\u9019\u662f\u7531\u65bc\u808c\u8089\u904e\u5ea6\u6536\u7e2e\u6216\u6301\u7e8c\u627f\u53d7\u58d3\u529b\uff0c\u5c0e\u81f4\u808c\u8089\u7e96\u7dad\u7684\u5fae\u5c0f\u640d\u50b7\u3002\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u901a\u904e\u65bd\u52a0\u6709\u91dd\u5c0d\u6027\u7684\u58d3\u529b\uff0c\u80fd\u5920\u653e\u9b06\u9019\u4e9b\u7dca\u7e43\u7684\u808c\u8089\uff0c\u6e1b\u5c11\u56e0\u7dca\u5f35\u5f15\u8d77\u7684\u75bc\u75db\u3002<\/p>\n

\u4f8b\u5982\uff0c\u5728\u9577\u8dd1\u6216\u91cd\u91cf\u8a13\u7df4\u5f8c\uff0c\u817f\u90e8\u7684\u80a1\u56db\u982d\u808c\u3001\u81c0\u90e8\u6216\u80cc\u90e8\u808c\u8089\u53ef\u80fd\u6703\u611f\u5230\u50f5\u786c\u548c\u7dca\u7e43\u3002\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u53ef\u4ee5\u91dd\u5c0d\u9019\u4e9b\u5340\u57df\u9032\u884c\u6df1\u5c64\u6309\u6469\uff0c\u4fc3\u4f7f\u808c\u8089\u653e\u9b06\u4e26\u6062\u5fa9\u5f48\u6027\uff0c\u6709\u52a9\u65bc\u6e1b\u5c11\u808c\u8089\u75d9\u6523\u548c\u4e0d\u9069\u611f\u3002<\/p>\n

2.2 \u4fc3\u9032\u8840\u6db2\u5faa\u74b0\u548c\u6c27\u6c23\u4f9b\u61c9<\/strong><\/h4>\n

\u904b\u52d5\u50b7\u5bb3\u901a\u5e38\u6703\u5c0e\u81f4\u5c40\u90e8\u8840\u6db2\u5faa\u74b0\u4e0d\u826f\uff0c\u9019\u4f7f\u5f97\u53d7\u50b7\u5340\u57df\u7684\u6c27\u6c23\u548c\u71df\u990a\u4f9b\u61c9\u53d7\u5230\u9650\u5236\uff0c\u5f9e\u800c\u5ef6\u7de9\u5eb7\u5fa9\u904e\u7a0b\u3002\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u7684\u5f37\u529b\u58d3\u529b\u80fd\u5920\u4fc3\u9032\u8840\u6db2\u6d41\u52d5\uff0c\u5e6b\u52a9\u5c07\u6c27\u6c23\u548c\u71df\u990a\u7269\u8cea\u66f4\u5feb\u5730\u9001\u9054\u53d7\u50b7\u90e8\u4f4d\uff0c\u5f9e\u800c\u52a0\u901f\u4fee\u5fa9\u904e\u7a0b\u3002<\/p>\n

\u6b64\u5916\uff0c\u6309\u6469\u9084\u80fd\u5e6b\u52a9\u6392\u9664\u808c\u8089\u4e2d\u7684\u4ee3\u8b1d\u5ee2\u7269\uff0c\u5982\u4e73\u9178\uff0c\u9019\u4e9b\u5ee2\u7269\u5982\u679c\u9577\u6642\u9593\u7a4d\u7d2f\uff0c\u6703\u52a0\u5287\u808c\u8089\u75b2\u52de\u548c\u50f5\u786c\u3002\u901a\u904e\u6539\u5584\u8840\u6db2\u5faa\u74b0\uff0c\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u6709\u52a9\u65bc\u6e1b\u5c11\u708e\u75c7\uff0c\u4fc3\u9032\u50b7\u53e3\u7652\u5408\u3002<\/p>\n

2.3 \u6e1b\u5c11\u808c\u8089\u7d50\u7bc0\u548c\u786c\u584a-<\/strong>\u6309\u6469 \u5c0f\u817f<\/a><\/h4>\n

\u808c\u8089\u7d50\u7bc0\uff0c\u4e5f\u7a31\u70ba\u89f8\u767c\u9ede\uff0c\u662f\u7531\u65bc\u808c\u8089\u7684\u9577\u671f\u7dca\u5f35\u6216\u640d\u50b7\u800c\u5f62\u6210\u7684\u5806\u7a4d\u7684\u786c\u584a\u3002\u9019\u4e9b\u7d50\u7bc0\u5e38\u5e38\u6703\u5f15\u8d77\u5287\u70c8\u7684\u75bc\u75db\uff0c\u4e26\u5f71\u97ff\u6b63\u5e38\u7684\u904b\u52d5\u80fd\u529b\u3002\u5728\u904b\u52d5\u4e2d\uff0c\u5c24\u5176\u662f\u9577\u6642\u9593\u7684\u9ad8\u5f37\u5ea6\u904b\u52d5\uff0c\u808c\u8089\u7d50\u7bc0\u5f88\u5bb9\u6613\u5f62\u6210\u3002<\/p>\n

\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u901a\u904e\u5f37\u6709\u529b\u7684\u58d3\u529b\uff0c\u6709\u6548\u5730\u91dd\u5c0d\u9019\u4e9b\u7d50\u7bc0\uff0c\u5c07\u5176\u6253\u6563\u4e26\u91cb\u653e\u7a4d\u58d3\u7684\u80fd\u91cf\u3002\u9019\u4e0d\u50c5\u53ef\u4ee5\u6e1b\u5c11\u5c40\u90e8\u7684\u75bc\u75db\uff0c\u9084\u80fd\u6062\u5fa9\u808c\u8089\u7684\u6b63\u5e38\u529f\u80fd\uff0c\u8b93\u904b\u52d5\u54e1\u80fd\u5920\u66f4\u5feb\u5730\u56de\u5230\u8a13\u7df4\u548c\u6bd4\u8cfd\u4e2d\u3002<\/p>\n

2.4 \u9810\u9632\u8207\u6e1b\u5c11\u904b\u52d5\u50b7\u5bb3<\/strong><\/h4>\n

\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u4e0d\u50c5\u662f\u6cbb\u7642\u904b\u52d5\u50b7\u5bb3\u7684\u4e00\u7a2e\u65b9\u5f0f\uff0c\u5b83\u9084\u6709\u52a9\u65bc\u9810\u9632\u904b\u52d5\u50b7\u5bb3\u7684\u767c\u751f\u3002\u904b\u52d5\u524d\u5f8c\u9032\u884c\u6df1\u5c64\u6309\u6469\u53ef\u4ee5\u6709\u6548\u653e\u9b06\u808c\u8089\uff0c\u6e1b\u5c11\u808c\u8089\u7684\u7dca\u5f35\u548c\u4e0d\u5e73\u8861\uff0c\u5f9e\u800c\u964d\u4f4e\u53d7\u50b7\u7684\u98a8\u96aa\u3002<\/p>\n

\u4f8b\u5982\uff0c\u5c0d\u65bc\u8dd1\u6b65\u8005\u800c\u8a00\uff0c\u817f\u90e8\u808c\u8089\u7684\u904e\u5ea6\u7dca\u7e43\u53ef\u80fd\u6703\u5c0e\u81f4\u819d\u84cb\u3001\u9ad6\u95dc\u7bc0\u6216\u810a\u690e\u7684\u904e\u5ea6\u8ca0\u8377\uff0c\u5f9e\u800c\u5f15\u767c\u75bc\u75db\u548c\u50b7\u5bb3\u3002\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u6709\u52a9\u65bc\u653e\u9b06\u9019\u4e9b\u904e\u5ea6\u4f7f\u7528\u7684\u808c\u8089\uff0c\u4fdd\u6301\u808c\u8089\u7684\u67d4\u8edf\u6027\u548c\u5f48\u6027\uff0c\u9032\u800c\u6e1b\u5c11\u56e0\u59ff\u52e2\u4e0d\u6b63\u78ba\u6216\u808c\u8089\u4e0d\u5e73\u8861\u6240\u5f15\u8d77\u7684\u50b7\u5bb3\u3002\u5927\u817f \u6309\u6469<\/a><\/p>\n

2.5 \u52a0\u901f\u5eb7\u5fa9\u904e\u7a0b<\/strong><\/h4>\n

\u904b\u52d5\u50b7\u5bb3\u5f8c\uff0c\u808c\u8089\u548c\u95dc\u7bc0\u901a\u5e38\u6703\u8655\u65bc\u4fee\u5fa9\u904e\u7a0b\u4e2d\uff0c\u9019\u500b\u904e\u7a0b\u53ef\u80fd\u6703\u975e\u5e38\u7de9\u6162\uff0c\u5c24\u5176\u662f\u5c0d\u65bc\u8f03\u70ba\u8907\u96dc\u7684\u50b7\u5bb3\uff08\u5982\u62c9\u50b7\u3001\u626d\u50b7\u7b49\uff09\u3002\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u53ef\u4ee5\u6709\u6548\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\u3001\u52a0\u901f\u7d44\u7e54\u4fee\u5fa9\uff0c\u4e26\u4e14\u6e1b\u5c11\u5c40\u90e8\u7684\u75bc\u75db\u548c\u708e\u75c7\uff0c\u5f9e\u800c\u7e2e\u77ed\u5eb7\u5fa9\u6642\u9593\u3002<\/p>\n

\u5728\u904b\u52d5\u50b7\u5bb3\u7684\u5eb7\u5fa9\u904e\u7a0b\u4e2d\uff0c\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u80fd\u5920\u5e6b\u52a9\u6e1b\u5c11\u75a4\u75d5\u7d44\u7e54\u7684\u5f62\u6210\uff0c\u4fdd\u6301\u808c\u8089\u7684\u5f48\u6027\uff0c\u4e26\u4e14\u6e1b\u5c11\u518d\u6b21\u53d7\u50b7\u7684\u98a8\u96aa\u3002<\/p>\n

3. \u6df1\u5c64\u7d44\u7e54\u6309\u6469\u7684\u5e38\u898b\u6280\u5de7<\/strong><\/h3>\n

\u5728\u6cbb\u7642\u904b\u52d5\u50b7\u5bb3\u6642\uff0c\u6309\u6469\u5e2b\u6703\u6839\u64da\u4e0d\u540c\u7684\u50b7\u60c5\u9078\u64c7\u9069\u5408\u7684\u6309\u6469\u6280\u5de7\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u5e38\u898b\u7684\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u6280\u5de7\uff1a<\/p>\n

3.1 \u76f4\u7dda\u63a8\u58d3\uff08Linear Strokes\uff09<\/strong><\/h4>\n

\u9019\u662f\u6df1\u5c64\u7d44\u7e54\u6309\u6469\u6700\u5e38\u7528\u7684\u6280\u5de7\u4e4b\u4e00\u3002\u6309\u6469\u5e2b\u6cbf\u8457\u808c\u8089\u7e96\u7dad\u7684\u8d70\u5411\u65bd\u52a0\u76f4\u7dda\u7684\u58d3\u529b\uff0c\u5e6b\u52a9\u653e\u9b06\u808c\u8089\u4e26\u91dd\u5c0d\u6df1\u5c64\u7684\u554f\u984c\u9032\u884c\u6cbb\u7642\u3002\u9019\u7a2e\u6280\u5de7\u53ef\u4ee5\u7528\u4f86\u89e3\u6c7a\u808c\u8089\u7dca\u7e43\u6216\u75b2\u52de\u7684\u554f\u984c\u3002<\/p>\n

3.2 \u5713\u5f62\u63c9\u58d3\uff08Circular Motions\uff09<\/strong><\/h4>\n

\u5713\u5f62\u63c9\u58d3\u4e3b\u8981\u7528\u65bc\u91dd\u5c0d\u5c40\u90e8\u7684\u7d50\u7bc0\u548c\u786c\u584a\u3002\u6309\u6469\u5e2b\u4f7f\u7528\u624b\u6307\u6216\u624b\u638c\u9032\u884c\u5713\u5f62\u7684\u6309\u58d3\uff0c\u5e6b\u52a9\u653e\u9b06\u808c\u8089\uff0c\u4e26\u5c0d\u7d50\u7bc0\u9032\u884c\u89e3\u58d3\u3002<\/p>\n

3.3 \u62c7\u6307\u6309\u58d3\uff08Thumb Pressure\uff09-<\/strong>\u904b\u52d5\u6309\u6469<\/a><\/h4>\n

\u62c7\u6307\u6309\u58d3\u662f\u4e00\u7a2e\u7cbe\u78ba\u4e14\u6709\u529b\u7684\u6280\u5de7\uff0c\u9069\u7528\u65bc\u8655\u7406\u5c0f\u7bc4\u570d\u7684\u786c\u584a\u6216\u7d50\u7bc0\u3002\u6309\u6469\u5e2b\u6703\u7528\u62c7\u6307\u5728\u7279\u5b9a\u5340\u57df\u65bd\u52a0\u5f37\u529b\u7684\u58d3\u529b\uff0c\u5e6b\u52a9\u7de9\u89e3\u6df1\u5c64\u7684\u75bc\u75db\u548c\u7dca\u7e43\u3002<\/p>\n

3.4 \u8098\u90e8\u65bd\u58d3\uff08Elbow Pressure\uff09<\/strong><\/h4>\n

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

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\u9019\u7a2e\u6309\u6469\u6280\u8853\u9069\u5408\u65bc\u8655\u7406\u7531\u65bc\u904b\u52d5\u904e\u5ea6\u3001\u59ff\u52e2\u4e0d\u7576\u6216\u6025\u6027\u5275\u50b7\u6240\u5f15\u8d77\u7684\u808c\u8089\u640d\u50b7\u3002\u5b83\u80fd\u5e6b\u52a9\u808c\u8089\u6062\u5fa9\u5f48\u6027\uff0c\u6e1b\u5c11\u50f5\u786c\uff0c\u4e26\u4e14\u4fc3\u9032\u8840\u6db2\u5faa\u74b0\uff0c\u5f9e\u800c\u52a0\u901f\u5eb7\u5fa9\u904e\u7a0b\u3002 2. \u6df1\u5c64\u7d44\u7e54\u6309\u6469\u5982\u4f55\u5e6b\u52a9\u7ba1\u7406\u904b\u52d5\u50b7\u5bb3\uff1f 2.1 \u7de9\u89e3\u808c\u8089\u7dca\u5f35\u8207\u75d9\u6523-\u8139\u6c23 \u6309\u6469 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