{"id":4522,"date":"2025-08-06T12:02:38","date_gmt":"2025-08-06T04:02:38","guid":{"rendered":"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/?page_id=4522"},"modified":"2025-08-27T11:38:22","modified_gmt":"2025-08-27T03:38:22","slug":"qa","status":"publish","type":"page","link":"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/qa\/","title":{"rendered":"Q&amp;A"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4522\" class=\"elementor elementor-4522\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d595408 e-flex e-con-boxed e-con e-parent\" data-id=\"d595408\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f56bcc elementor-widget elementor-widget-heading\" data-id=\"7f56bcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u6211\u5011\u7684\u914d\u5408\u65b9\u5f0f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cdc09b4 e-flex e-con-boxed e-con e-parent\" data-id=\"cdc09b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f00400b elementor-widget elementor-widget-image\" data-id=\"f00400b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/\u672a\u547d\u540d\u8a2d\u8a08-1-1024x576.jpg\" class=\"attachment-large size-large wp-image-4523\" alt=\"\u53f0\u4e2d\u6703\u8a08\u5e2b\" srcset=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/\u672a\u547d\u540d\u8a2d\u8a08-1-1024x576.jpg 1024w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/\u672a\u547d\u540d\u8a2d\u8a08-1-300x169.jpg 300w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/\u672a\u547d\u540d\u8a2d\u8a08-1-768x432.jpg 768w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/\u672a\u547d\u540d\u8a2d\u8a08-1-1536x864.jpg 1536w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/\u672a\u547d\u540d\u8a2d\u8a08-1.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"  title=\"Q&amp;A\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-58931f9 e-flex e-con-boxed e-con e-parent\" data-id=\"58931f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8efd5b elementor-widget elementor-widget-text-editor\" data-id=\"e8efd5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"wp-block-heading\">0\/\u3010\u5148\u78ba\u8a8d\u6211\u5011\u7684\u5c0d\u8a71\u983b\u7387\u8207\u4f60\u5408\u9069\u3002\u3011<\/h3><p>\u6211\u5011\u76f8\u4fe1\uff0c\u597d\u7684\u5c0d\u8a71\u904e\u7a0b\u6703\u8b93\u6574\u9ad4\u914d\u5408\u5ea6\u66f4\u9ad8\u3002<\/p><p>\u00a0<\/p><p>\u5728\u6b63\u5f0f\u914d\u5408\u524d\u5148\u900f\u904e\u8aee\u8a62\u670d\u52d9\u4f86\u5efa\u7acb\u7b2c\u4e00\u6b21\u611f\u53d7\u3002<\/p><p>\u00a0<\/p><p>\u5982\u679c\u6703\u8ac7\u5f8c\u89ba\u5f97\u96d9\u65b9\u4e0d\u9069\u5408\uff0c\u4e5f\u6c92\u6709\u95dc\u4fc2\u3002<\/p><p>\u00a0<\/p><p>\u82e5\u89ba\u5f97\u78ba\u8a8d\u6e9d\u901a\u65b9\u5f0f\u662f\u4f60\u53ef\u4ee5\u63a5\u53d7\uff0c\u6211\u5011\u53ef\u4ee5\u8a0e\u8ad6\u9577\u671f\u7684\u914d\u5408\u3002<\/p><p>\u00a0<\/p><p>\u7a05\u52d9\u670d\u52d9\u662f\u9577\u671f\u6027\u7684\u4e8b\u60c5\uff0c\u6211\u5011\u4e5f\u4e0d\u5e0c\u671b\u7d93\u5e38\u66f4\u63db\u9020\u6210\u929c\u63a5\u4e0a\u7684\u7a05\u52d9\u5931\u8aa4\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-86d2332 e-flex e-con-boxed e-con e-parent\" data-id=\"86d2332\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e80480 elementor-widget elementor-widget-text-editor\" data-id=\"4e80480\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>1\/\u3010\u78ba\u8a8d\u4f60\u9700\u8981\u7684\u670d\u52d9\u9805\u76ee\u3002\u3011<\/h3><p>\u00a0<\/p><h4>1.1 \u8aee\u8a62\u670d\u52d9\u662f\u63a1\u53d6\u4e00\u6b21\u6027\u300c\u9810\u5148\u300d\u6536\u8cbb\u6a21\u5f0f\u3002<\/h4><p>\u00a0<\/p><p>\u5f85\u532f\u6b3e\u5b8c\u6216\u5f8c\u5b89\u6392\u6642\u9593\u9032\u884c\u8aee\u8a62\u670d\u52d9\u3002<\/p><p>\u00a0<\/p><p>\u82e5\u5f8c\u7e8c\u6709\u5de5\u5546\u670d\u52d9\u9700\u6c42\uff0c\u8aee\u8a62\u670d\u52d9\u8cbb\u53ef\u300c\u5168\u984d\u300d\u6298\u62b5\u5de5\u5546\u670d\u52d9\u8cbb\u3002<\/p><p>\u00a0<\/p><h4>1.2 CFO\u59d4\u5916\u670d\u52d9\uff0c\u662f\u5354\u52a9\u5c0f\u578b\u4f01\u696d\u66ab\u6642\u6027\u7684\u904e\u6e21\u670d\u52d9\u3002<\/h4><p>\u00a0<\/p><p>\u5728\u6210\u70ba\u7a69\u5b9a\u7684\u4e8b\u696d\u9ad4\u524d\uff0c\u518d\u589e\u8058\u4e00\u4f4d\u6703\u8a08\u4eba\u54e1\u592a\u904e\u8ca0\u64d4\u800c\u884d\u751f\u7684\u9700\u6c42\u3002<\/p><p>\u00a0<\/p><p>\u670d\u52d9\u9805\u76ee\u5305\u542b\u61c9\u6536\u6b3e\u9805\u7d71\u8a08\u3001\u5167\u5e33\u5831\u8868\u7de8\u5236\u3002<\/p><p>\u00a0<\/p><p>\u4f9d\u4f60\u7684\u9700\u6c42\u53ca\u6848\u91cf\u591a\u5be1\u5831\u50f9\u3002<\/p><p>\u00a0<\/p><p>\u9031\u671f\u53ef\u7d04\u5b9a\u6bcf\u6708\u6216\u6bcf\u5b63\uff0c\u8b93\u4f60\u4fdd\u6709\u5f48\u6027\u7684\u4f5c\u6cd5\u3002<\/p><p>\u00a0<\/p><h4>1.3 \u5de5\u5546\u767b\u8a18<\/h4><p>\u00a0<\/p><p>\u900f\u904e\u8aee\u8a62\u670d\u52d9\u6703\u898f\u5283\u9069\u5408\u4f60\u7684\u7d44\u7e54\u578b\u614b\u3001\u71df\u696d\u9805\u76ee\u53ca\u7a05\u52d9\u898f\u5283\u3002<\/p><p>\u00a0<\/p><p>\u7576\u6709\u6210\u7acb\u7279\u8a31\u4e8b\u696d\uff0c\u9700\u7533\u8acb\u9001\u4ef6\u6703\u540c\u7684\u55ae\u4f4d\u591a\u5be1\u7686\u6703\u5f71\u97ff\u670d\u52d9\u8cbb\u91d1\u984d\u3002<\/p><p>\u00a0<\/p><h4>1.4 \u7a05\u52d9\u8aee\u8a62\u8207\u898f\u5283<\/h4><p>\u00a0<\/p><p>\u7576\u4f60\u6210\u70ba\u6211\u5011\u9577\u671f\u914d\u5408\u7684\u5ba2\u6236\u6642\uff0c\u9019\u9805\u670d\u52d9\u4e0d\u6703\u53e6\u5916\u6536\u8cbb\u3002<\/p><p>\u00a0<\/p><p>\u56e0\u70ba\u6211\u5011\u77e5\u9053\u5728\u5275\u696d\u7684\u904e\u7a0b\u4e2d\uff0c\u6240\u9047\u5230\u7684\u7a05\u52d9\u554f\u984c\u6703\u8d8a\u4f86\u8d8a\u591a\u3002<\/p><p>\u00a0<\/p><p>\u82e5\u4f60\u975e\u6211\u5011\u914d\u5408\u904e\u7684\u5ba2\u6236\uff0c\u91dd\u5c0d\u4e00\u6b21\u6027\u7684\u7a05\u52d9\u554f\u984c\u60f3\u8aee\u8a62\u3002<\/p><p>\u00a0<\/p><p>\u53ef\u5148\u900f\u904e\u5b98\u65b9LINE\u7559\u4e0b\u4f60\u7684\u9700\u6c42\uff0c\u6211\u5011\u6703\u63d0\u4f9b\u4e00\u6b21\u6027\u5831\u50f9\u7d66\u4f60\u3002<\/p><p>\u00a0<\/p><h4>1.5 \u6703\u8a08\u7a05\u52d9\u8a18\u5e33\u670d\u52d9<\/h4><p>\u00a0<\/p><p>\u6cd5\u5b9a\u7fa9\u52d9\u61c9\u7533\u5831\u7684\u4e8b\u9805\u5305\u542b\uff0c<\/p><p>\u71df\u696d\u7a05\u3001\u6263\u7e73\u3001\u71df\u6240\u7a05\u3001\u516c\u53f8\u6cd5\u00a722-1\u53ca\u4e8c\u4ee3\u5065\u4fdd\u3002<\/p><p>\u00a0<\/p><p>\u516c\u53f8\u8ca0\u8cac\u4eba\u6388\u6b0a\u63d0\u4f9b\u7d66\u9280\u884c\u501f\u8cb8\u9700\u8981\u7684\u66ab\u7d50\u5831\u8868\u7de8\u88fd\u3002<\/p><p>\u00a0<\/p><h4>1.6 \u8ca1\u7a05\u7c3d\u8b49\u670d\u52d9<\/h4><p>\u00a0<\/p><p>\u7d93\u904e\u96d9\u65b9\u8a0e\u8ad6\u5f8c\u6709\u7c3d\u8b49\u7684\u9700\u6c42\u624d\u7d66\u4e88\u7684\u670d\u52d9\u3002<\/p><p>\u00a0<\/p><p>\u7c3d\u8b49\u670d\u52d9\u7684\u8cbb\u7528\u8f03\u9ad8\uff0c\u6211\u5011\u6703\u57fa\u65bc\u4e2d\u7acb\u5ba2\u89c0\u5206\u6790\u4f60\u662f\u5426\u9700\u8981\u9019\u9805\u670d\u52d9\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-49041b9 e-flex e-con-boxed e-con e-parent\" data-id=\"49041b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7963b9d elementor-widget elementor-widget-text-editor\" data-id=\"7963b9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>\u00a02\/\u3010\u78ba\u8a8d\u670d\u52d9\u7684\u65b9\u5f0f\u3002\u3011<\/h3><p>\u00a0<\/p><p style=\"font-size: 21px;\">\u9664\u4e86\u4e00\u6b21\u6027\u7684\u670d\u52d9\u4ee5\u5916\u3002<\/p><p>\u00a0<\/p><p style=\"font-size: 21px;\">\u6211\u5011\u914d\u5408\u7684\u65b9\u5f0f\u70ba\u6bcf\u4e8c\u500b\u6708\u5b9a\u671f\u6536\u6191\u8b49\u53ca\u670d\u52d9\u8cbb\u3002<\/p><p>\u00a0<\/p><p style=\"font-size: 21px;\">\u71df\u696d\u7a05\u4e0a\u5982\u9047\u6709\u7a05\u91d1\u9700\u8981\u7e73\u7d0d\uff0c\u6211\u5011\u6703\u65bc\u671f\u9650\u5167\u63d0\u9192\u532f\u6b3e\u4ee3\u7e73\u7a05\u91d1\u3002<\/p><p>\u00a0<\/p><p style=\"font-size: 21px;\">\u4f9d\u7167\u5ba2\u6236\u9700\u6c42\u53ef\u6307\u5b9a\u5730\u9ede\u6536\u53d6\u6191\u8b49\u6216\u662f\u90f5\u5bc4\u9001\u9054\u3002<\/p><p>\u00a0<\/p><p style=\"font-size: 21px;\">\u806f\u7e6b\u65b9\u5f0f\u4e3b\u8981\u900f\u904eLINE\u7fa4\u7d44\u6216\u96fb\u8a71\u6e9d\u901a\u3002<\/p><p>\u00a0<\/p><p style=\"font-size: 21px;\">\u5982\u679c\u8a62\u554f\u4e8b\u9805\u8f03\u591a\u4ea6\u53ef\u63d0\u524d\u7d04\u6642\u9593\u5b89\u6392\u6703\u9762\u8a0e\u8ad6\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a6f6fae e-flex e-con-boxed e-con e-parent\" data-id=\"a6f6fae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45c0f27 elementor-widget elementor-widget-text-editor\" data-id=\"45c0f27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>3\/\u3010\u5e38\u898b\u554f\u7b54\u3011<\/h3><p>3.1<\/p><h4><b>\u554f\uff1a\u554f\u554f\u984c\u4e4b\u5f8c\uff0c\u591a\u4e45\u6703\u6709\u4eba\u56de\u8986\u6211\uff1f<\/b><\/h4><p><b>\u7b54\uff1a<\/b><\/p><p>\u4f60\u7684\u554f\u984c\uff0c\u6211\u5011\u57fa\u672c\u4e0a\u90fd\u6703\u5728\u7576\u5929\u56de\u8986\u4f60\u5594\uff01\u5982\u679c\u9047\u5230\u9700\u8981\u8ddf\u516c\u5bb6\u6a5f\u95dc\u78ba\u8a8d\u7684\u72c0\u6cc1\uff0c\u5c31\u6703\u5728\u4e0a\u73ed\u5f8c\u7acb\u523b\u8655\u7406\u3002<\/p><p>\u5982\u679c\u767c\u73fe 24 \u5c0f\u6642\u90fd\u6c92\u56de\u8986\uff0c\u9ebb\u7169\u8acb\u76f4\u63a5\u6253\u96fb\u8a71\u904e\u4f86\uff0c\u6211\u5011\u6703\u99ac\u4e0a\u5e6b\u4f60\u78ba\u8a8d\u3002<\/p><p><b>\u70ba\u4ec0\u9ebc\u8a0a\u606f\u4e00\u76f4\u986f\u793a\u672a\u8b80\uff1f<\/b><\/p><p>\u9047\u5230\u5047\u65e5\uff0c\u6211\u5011\u6703\u5148\u4e0d\u8b80\u53d6\u8a0a\u606f\uff0c\u907f\u514d\u4e0a\u73ed\u65e5\u5fd8\u8a18\u56de\u8986\u3002\u4f46\u5225\u64d4\u5fc3\uff0c\u53ea\u8981\u4e00\u5230\u4e0a\u73ed\u65e5\uff0c\u6211\u5011\u5c31\u6703\u99ac\u4e0a\u8655\u7406\u4f60\u7684\u554f\u984c\uff01<\/p><p>\u00a0<\/p><p>3.2<\/p><h4><b>\u554f\uff1a\u6211\u9700\u8981\u8cc7\u6599\u6642\uff0c\u8a72\u627e\u8ab0\u806f\u7d61\uff1f\u6703\u6709\u4eba\u7406\u6211\u55ce\uff1f<\/b><\/h4><p><b>\u7b54\uff1a<\/b><\/p><p>\u5225\u64d4\u5fc3\uff01\u900f\u904e LINE 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class=\"elementor-element elementor-element-b8b9e1c e-flex e-con-boxed e-con e-parent\" data-id=\"b8b9e1c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0eee5f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b0eee5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/%e8%81%af%e7%b5%a1%e6%88%91%e5%80%91\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u806f\u7d61\u6211\u5011<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u6211\u5011\u7684\u914d\u5408\u65b9\u5f0f 0\/\u3010\u5148\u78ba\u8a8d\u6211\u5011\u7684\u5c0d\u8a71\u983b\u7387\u8207\u4f60\u5408\u9069\u3002\u3011 \u6211\u5011\u76f8\u4fe1\uff0c\u597d\u7684\u5c0d\u8a71\u904e\u7a0b\u6703\u8b93\u6574\u9ad4\u914d\u5408\u5ea6\u66f4\u9ad8\u3002 \u00a0 \u5728\u6b63\u5f0f 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