{"id":28,"date":"2017-09-22T12:55:10","date_gmt":"2017-09-22T04:55:10","guid":{"rendered":"https:\/\/www.ltmcpa.com\/index.php\/2017\/09\/22\/20170922\/"},"modified":"2022-11-22T15:44:06","modified_gmt":"2022-11-22T07:44:06","slug":"173-20170922","status":"publish","type":"post","link":"https:\/\/www.ltmcpa.com\/article\/keeping\/173-20170922","title":{"rendered":"\u8d08\u8207\u7a05\u7d0d\u7a05\u7fa9\u52d9\u4eba"},"content":{"rendered":"\n<p>\u539f\u5247\uff1a\u4ee5\u8d08\u8207\u4eba ( \u9650\u81ea\u7136\u4eba ) \u70ba\u7d0d\u7a05\u7fa9\u52d9\u4eba<\/p>\n\n\n\n<p>\u4f8b\u5916\uff1a\u4ee5\u53d7\u8d08\u4eba\u70ba\u7d0d\u7a05\u7fa9\u52d9\u4eba(\u6709\u4e0b\u5217\u60c5\u5f62)<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; a. \u8d08\u8207\u4eba\u884c\u8e64\u4e0d\u660e<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; b. \u903e\u671f\u672a\u7e73\u7d0d\u4e14\u65bc\u4e2d\u83ef\u6c11\u570b\u5883 \u5167\u7121\u8ca1\u7522\u53ef\u4f9b\u57f7\u884c<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; c. \u8d08\u8207\u4eba\u6b7b\u4ea1\u6642\u8d08\u8207\u7a05\u5c1a\u672a\u6838\u8ab2<\/p>\n\n\n\n<table class=\"MsoTableGrid\" style=\"border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u8d08\u8207\u4eba<\/span><\/p>\n<\/td>\n<td style=\"border: solid windowtext 1.0pt; border-left: none; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u53d7\u8d08\u4eba<\/span><\/p>\n<\/td>\n<td style=\"border: solid windowtext 1.0pt; border-left: none; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u8d08\u8207\u7a05<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span lang=\"EN-US\" style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">(<\/span><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u8d08\u8207\u4eba<span lang=\"EN-US\">)<\/span><\/span><\/p>\n<\/td>\n<td style=\"border: solid windowtext 1.0pt; border-left: none; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u6240\u5f97\u7a05<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span lang=\"EN-US\" style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">(<\/span><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u53d7\u8d08\u4eba<span lang=\"EN-US\">)<\/span><\/span><\/p>\n<\/td>\n<td style=\"border: solid windowtext 1.0pt; border-left: none; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u4f9d\u64da<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span lang=\"EN-US\" style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: solid windowtext 1.0pt; border-top: none; mso-border-top-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u500b\u4eba<\/span><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u500b\u4eba<\/span><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span lang=\"EN-US\" style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">V<\/span><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span lang=\"EN-US\" style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" rowspan=\"2\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u907a\u8d08\u7a05\u6cd5\u7b2c<span lang=\"EN-US\">3<\/span>\u689d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: solid windowtext 1.0pt; border-top: none; mso-border-top-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u500b\u4eba<\/span><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u6cd5\u4eba<\/span><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span lang=\"EN-US\" style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">V<\/span><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span lang=\"EN-US\" style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: solid windowtext 1.0pt; border-top: none; mso-border-top-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u6cd5\u4eba<\/span><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u500b\u4eba<\/span><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span lang=\"EN-US\" style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span lang=\"EN-US\" style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">V<\/span><\/p>\n<\/td>\n<td style=\"border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;\" valign=\"top\">\n<p class=\"MsoNormal\" style=\"text-align: center;\" align=\"center\"><span style=\"font-family: '\u5fae\u8edf\u6b63\u9ed1\u9ad4','sans-serif';\">\u6240\u5f97\u7a05\u6cd5\u7b2c<span lang=\"EN-US\">4<\/span>\u689d\u7b2c<span lang=\"EN-US\">17<\/span>\u6b3e<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u539f\u5247\uff1a\u4ee5\u8d08\u8207\u4eba ( \u9650\u81ea\u7136\u4eba ) \u70ba\u7d0d\u7a05\u7fa9\u52d9\u4eba \u4f8b\u5916\uff1a\u4ee5\u53d7\u8d08\u4eba\u70ba\u7d0d\u7a05\u7fa9\u52d9\u4eba(\u6709\u4e0b\u5217\u60c5\u5f62) &nbsp; &#038;nb [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u8d08\u8207\u7a05\u7d0d\u7a05\u7fa9\u52d9\u4eba - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u4fc2\u7531\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u6240\u4e3b\u6301\uff0c\u4f4d\u65bc\u65b0\u5317\u5e02\u6c38\u548c\u5340\u4e2d\u6b63\u8def\uff0c\u63d0\u4f9b\u5de5\u5546\u767b\u8a18\u3001\u5e33\u52d9\u670d\u52d9\u3001\u8ca1\u52d9\u7c3d\u8b49\u3001\u7a05\u52d9\u7c3d\u8b49\u3001\u7bc0\u7a05\u898f\u5283\u7b49\u7522\u696d\u5c08\u7cbe\u7684\u6574\u5408\u6027\u5c08\u696d\u670d\u52d9\uff0c\u4e26\u8207\u5ba2\u6236\u900f\u904e\u5bc6\u5207\u7684\u6e9d\u901a\u4e92\u52d5\uff0c\u63d0\u4f9b\u5b8c\u6574\u53ca\u5168\u65b9\u4f4d\u7684\u89e3\u6c7a\u65b9\u6848\uff0c\u4ee5\u63d0\u5347\u5ba2\u6236\u50f9\u503c\u3002\u7acb\u5373\u514d\u8cbb\u670d\u52d9\u8aee\u8a6202-2922-6167\u3002<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ltmcpa.com\/article\/keeping\/173-20170922\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u8d08\u8207\u7a05\u7d0d\u7a05\u7fa9\u52d9\u4eba - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u4fc2\u7531\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u6240\u4e3b\u6301\uff0c\u4f4d\u65bc\u65b0\u5317\u5e02\u6c38\u548c\u5340\u4e2d\u6b63\u8def\uff0c\u63d0\u4f9b\u5de5\u5546\u767b\u8a18\u3001\u5e33\u52d9\u670d\u52d9\u3001\u8ca1\u52d9\u7c3d\u8b49\u3001\u7a05\u52d9\u7c3d\u8b49\u3001\u7bc0\u7a05\u898f\u5283\u7b49\u7522\u696d\u5c08\u7cbe\u7684\u6574\u5408\u6027\u5c08\u696d\u670d\u52d9\uff0c\u4e26\u8207\u5ba2\u6236\u900f\u904e\u5bc6\u5207\u7684\u6e9d\u901a\u4e92\u52d5\uff0c\u63d0\u4f9b\u5b8c\u6574\u53ca\u5168\u65b9\u4f4d\u7684\u89e3\u6c7a\u65b9\u6848\uff0c\u4ee5\u63d0\u5347\u5ba2\u6236\u50f9\u503c\u3002\u7acb\u5373\u514d\u8cbb\u670d\u52d9\u8aee\u8a6202-2922-6167\u3002\" \/>\n<meta property=\"og:description\" content=\"\u539f\u5247\uff1a\u4ee5\u8d08\u8207\u4eba ( \u9650\u81ea\u7136\u4eba ) \u70ba\u7d0d\u7a05\u7fa9\u52d9\u4eba \u4f8b\u5916\uff1a\u4ee5\u53d7\u8d08\u4eba\u70ba\u7d0d\u7a05\u7fa9\u52d9\u4eba(\u6709\u4e0b\u5217\u60c5\u5f62) &nbsp; &amp;nb [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ltmcpa.com\/article\/keeping\/173-20170922\" \/>\n<meta property=\"og:site_name\" content=\"\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-22T04:55:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-22T07:44:06+00:00\" \/>\n<meta name=\"author\" content=\"walshtlin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"walshtlin\" \/>\n<script type=\"application\/ld+json\" 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