{"id":35,"date":"2017-12-19T16:48:00","date_gmt":"2017-12-19T08:48:00","guid":{"rendered":"https:\/\/www.ltmcpa.com\/index.php\/2017\/12\/19\/20171220\/"},"modified":"2022-11-22T15:43:30","modified_gmt":"2022-11-22T07:43:30","slug":"180-20171220","status":"publish","type":"post","link":"https:\/\/www.ltmcpa.com\/article\/keeping\/180-20171220","title":{"rendered":"\u5e38\u7528\u5404\u985e\u6240\u5f97\u6263\u7e73\u7387\u7c21\u8868"},"content":{"rendered":"\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u3000<\/span><\/p>\n<\/td>\n

\n

\u6263\u3000\u3000\u3000\u3000\u3000\u7e73\u3000\u3000\u3000\u3000\u3000\u7387<\/span><\/b><\/p>\n<\/td>\n

<\/p>\n

\n

\n<\/td>\n

<\/tr>\n

\n

\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0<\/span>\u9069\u7528<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0<\/span>\u5c0d\u8c61<\/span><\/p>\n

\u00a0<\/span>\u6240\u5f97<\/span><\/p>\n

\u00a0<\/span>\u985e\u5225<\/span><\/p>\n<\/td>\n

\n

\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5c45\u4f4f\u4e4b\u500b\u4eba<\/span><\/b>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/b>\uff08\u7c21\u7a31\u5c45\u4f4f\u8005\uff09<\/span><\/b><\/p>\n<\/td>\n

\n

\u975e\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5c45\u4f4f\u4e4b\u500b\u4eba\uff08\u7c21\u7a31\u975e\u5c45\u4f4f\u8005\uff09<\/span><\/b><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u5b9a\u7fa9\uff1a\uff08\u6240\u5f97\u7a05\u6cd5\u7b2c<\/span>7<\/span>\u689d\u7b2c<\/span>2<\/span>\u9805\uff09<\/span><\/p>\n

1.<\/span>\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u6709\u4f4f\u6240\uff0c\u4e26\u7d93\u5e38\u5c45\u4f4f\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u8005<\/span><\/p>\n

2.<\/span>\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u7121\u4f4f\u6240\uff0c\u800c\u65bc\u4e00\u8ab2\u7a05\u5e74\u5ea6\u5167\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5c45\u7559\u5408\u8a08\u6eff<\/b><\/span>183<\/span><\/b>\u5929<\/span><\/b>\u8005<\/span><\/p>\n<\/td>\n

\n

\u5b9a\u7fa9\uff1a\uff08\u6240\u5f97\u7a05\u6cd5\u7b2c<\/span>7<\/span>\u689d\u7b2c<\/span>3<\/span>\u9805\uff09<\/span><\/p>\n

\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5c45\u4f4f\u4e4b\u500b\u4eba\u4ee5\u5916\u4e4b\u500b\u4eba<\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u85aa\u3000\u8cc7<\/span><\/b>(50)<\/span><\/b><\/p>\n

\u00a0<\/span><\/p>\n

\u517c\u8077\u6240\u5f97\u53ca\u975e\u6bcf\u6708\u7d66\u4ed8\u4e4b\u85aa\u8cc7\uff0c\u7c21\u7a31\u975e\u56fa\u5b9a\u85aa\u8cc7\u3002<\/span><\/p>\n<\/td>\n

\n

\u6263\u7e73\u7387<\/span><\/b><\/p>\n<\/td>\n

\n

\u514d\u6263\u7e73\u898f\u5b9a<\/span><\/b><\/p>\n<\/td>\n

\n

\u6263\u7e73\u7387<\/span><\/b><\/p>\n<\/td>\n

\n

\u689d\u4ef6<\/span><\/b><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u56fa\u5b9a\u85aa\u8cc7<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

\u53ef\u6309\u5168\u6708\u7d66\u4ed8\u7e3d\u984d\u67e5\u8868\u6263<\/b><\/span><\/span><\/p>\n<\/td>\n

\n

\u672a\u9054\u67e5\u8868\u8d77\u6263\u6a19\u6e96\u8005\uff0c\u514d\u4e88\u6263\u7e73<\/span><\/span><\/p>\n

\uff08\u8d77\u6263\u6a19\u6e96<\/span><\/span>108<\/span><\/span>\u5e74\u5ea6\u8d77\u70ba84<\/span><\/span>,501<\/span><\/span>\u5143\uff09<\/span><\/span><\/p>\n<\/td>\n

\n

6%<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

108<\/span><\/span>\u5e74<\/span><\/span>1<\/span><\/span>\u6708<\/span><\/span>1<\/span><\/span>\u65e5\u8d77<\/span><\/span><\/p>\n

\u5168\u6708\u7d66\u4ed8\u7e3d\u984d\u5728<\/span><\/span>34,500<\/span><\/span>\u5143\uff08\u542b\uff09\uff08\u4fc2\u884c\u653f\u9662\u6838\u5b9a\u6bcf\u6708\u57fa\u672c\u5de5\u8cc7\u4e4b<\/span><\/span>1.5<\/span><\/span>\u500d\uff09\u4ee5\u4e0b<\/span><\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u6216\u9078\u6309\u5168\u6708\u7d66\u4ed8\u7e3d\u984d\u6263<\/span><\/span>5%<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

\u6bcf\u6708\u61c9\u6263\u7e73\u7a05\u984d\u4e0d\u8d85\u904e<\/span><\/span>2,000<\/span><\/span>\u5143\u8005\uff0c\u514d\u4e88\u6263\u7e73<\/span><\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

18%<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

108<\/span><\/span>\u5e74<\/span><\/span>1<\/span><\/span>\u6708<\/span><\/span>1<\/span><\/span>\u65e5\u8d77<\/span><\/span><\/p>\n

\u5168\u6708\u7d66\u4ed8\u7e3d\u984d\u8d85\u904e<\/span><\/span>34,500<\/span><\/span>\u5143<\/span><\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u975e<\/span><\/b><\/p>\n

\u56fa\u5b9a\u85aa\u8cc7<\/span><\/b><\/p>\n<\/td>\n

\n

\u6309\u7d66\u4ed8\u984d\u6263<\/span><\/span>5%<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

\u6bcf\u6b21\u7d66\u4ed8\u91d1\u984d\u672a\u9054\u67e5\u8868\u8d77\u6263\u6a19\u6e9684<\/span><\/span>,501<\/span><\/span>\u5143\u8005\uff0c\u514d\u4e88\u6263\u7e73<\/span><\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u57f7\u884c\u696d\u52d9\u5831\u916c<\/span><\/b><\/span>(9A<\/span><\/b><\/span>\u3001<\/span><\/b><\/span>9B)<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

\u6263\u7e73\u7387<\/span><\/b><\/p>\n<\/td>\n

\n

\u514d\u6263\u7e73\u898f\u5b9a<\/span><\/b><\/p>\n<\/td>\n

\n

\u6263\u7e73\u7387<\/span><\/b><\/p>\n<\/td>\n

\n

\u514d\u6263\u7e73\u898f\u5b9a<\/span><\/b><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

10%<\/span><\/b><\/p>\n<\/td>\n

\n

\u6bcf\u6b21\u61c9\u6263\u7e73\u7a05\u984d\u4e0d\u8d85\u904e<\/span>2,000<\/span><\/span>\u5143\u8005\uff0c\u514d\u4e88\u6263\u7e73<\/span><\/span><\/p>\n<\/td>\n

\n

20%<\/span><\/b><\/p>\n<\/td>\n

\n

(<\/span>\u7a3f\u8cbb\u3001\u7248\u7a05\u7b49\u6bcf\u6b21\u7d66<\/span>\u4ed8\u984d\u4e0d\u8d85\u904e<\/span>5000<\/span>\u5143\u8005\uff0c\u5f97\u514d\u4e88\u6263\u7e73<\/span>)<\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u79df\u8cc3\u6240\u5f97<\/span><\/b><\/span>(51)<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

10%<\/span><\/b><\/p>\n<\/td>\n

\n

\u6bcf\u6b21\u61c9\u6263\u7e73\u7a05\u984d\u4e0d\u8d85\u904e<\/span>2,000<\/span><\/span>\u5143\u8005\uff0c\u514d\u4e88\u6263\u7e73<\/span><\/span><\/p>\n<\/td>\n

\n

20%<\/span><\/b><\/p>\n<\/td>\n

\n

\u7121<\/span><\/p>\n<\/td>\n

<\/p>\n

\n

\n<\/td>\n

<\/tr>\n

\n

\u6b0a\u5229\u91d1\u6240\u5f97<\/span><\/b><\/span>(53)<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

10%<\/span><\/b><\/p>\n<\/td>\n

\n

\u6bcf\u6b21\u61c9\u6263\u7e73\u7a05\u984d\u4e0d\u8d85\u904e<\/span>2,000<\/span><\/span>\u5143\u8005\uff0c\u514d\u4e88\u6263\u7e73<\/span><\/span><\/p>\n<\/td>\n

\n

20%<\/span><\/b><\/p>\n<\/td>\n

\n

\u7121<\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u7af6\u6280\u7af6\u8cfd\u6a5f\u6703\u4e2d\u734e\u4e4b\u734e\u91d1\u6216\u7d66\u8207<\/span><\/b><\/span>(91)<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

10%<\/span><\/b><\/p>\n<\/td>\n

\n

\u6bcf\u6b21\u61c9\u6263\u7e73\u7a05\u984d\u4e0d\u8d85\u904e<\/span>2,000<\/span><\/span>\u5143\u8005\uff0c\u514d\u4e88\u6263\u7e73<\/span><\/span><\/p>\n<\/td>\n

\n

20%<\/span><\/b><\/p>\n<\/td>\n

\n

\u7121<\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u5229\u606f\u6240\u5f97<\/span><\/b>(5A<\/span><\/b>\u3001<\/span><\/b>5B)<\/span><\/b><\/p>\n<\/td>\n

\n

10%<\/span><\/b><\/p>\n<\/td>\n

\n

\u6bcf\u6b21\u61c9\u6263\u7e73\u7a05\u984d\u4e0d\u8d85\u904e<\/span>2,000<\/span><\/span>\u5143\u8005\uff0c\u514d\u4e88\u6263\u7e73<\/span><\/span><\/p>\n<\/td>\n

\n

20%<\/span><\/b><\/p>\n<\/td>\n

\n

\u7121<\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u5176\u4ed6\u6240\u5f97<\/span><\/b>(92)<\/span><\/b><\/p>\n<\/td>\n

\n

1.<\/span><\/span>\u514d\u6263\u7e73<\/span><\/span>(<\/span><\/span>\u61c9\u5217\u55ae<\/span><\/span>)<\/span><\/span>
\n2.<\/span>\u544a\u767c\u6216\u6aa2\u8209\u734e\u91d1\u6263\u7e73<\/span><\/span>20%<\/span><\/span><\/p>\n<\/td>\n

\n

\u500b\u4eba\u6309<\/span>20%<\/span>\u7533\u5831\u7d0d\u7a05\uff08\u61c9\u5217\u55ae\uff09<\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u7d93\u71df\u570b\u969b\u904b\u8f38\u3001\u627f\u5305\u71df\u5efa\u5de5\u7a0b\u3001\u63d0\u4f9b\u6280\u8853\u670d\u52d9\u6216\u51fa\u79df\u6a5f\u5668\u8a2d\u5099\u7b49\u696d\u52d9\u8005\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c<\/span><\/b>25<\/span><\/b>\u689d\u898f\u5b9a\u8a08\u7b97\u6240\u5f97\u984d\u8005<\/span><\/b><\/p>\n<\/td>\n

\n

–<\/span><\/span><\/p>\n<\/td>\n

\n

20%(<\/span>\u7d93\u8ca1\u653f\u90e8\u6838\u51c6\u4f9d\u71df\u696d\u6536\u5165<\/span>10%<\/span>\u6216<\/span>15%<\/span>\u8a08\u7b97\u6240\u5f97\u984d<\/span>)<\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u570b\u5916\u5f71\u7247\u4e8b\u696d\u4f9d\u6cd5\u6263\u7e73\u65b9\u5f0f\u7d0d\u7a05\u8005<\/span><\/b><\/p>\n<\/td>\n

\n

–<\/span><\/span><\/p>\n<\/td>\n

\n

20%(<\/span>\u4f9d\u7247\u79df\u6536\u5165<\/span>50%<\/span>\u8a08\u7b97\u6240\u5f97\u984d<\/span>)<\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u4ee5\u4e0b\u5c6c\u7d9c\u5408\u6240\u5f97\u7a05\u6216\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7533\u5831\u7d0d\u7a05\u7bc4\u570d<\/span><\/b><\/p>\n

(<\/span><\/b>\u975e\u6263\u7e73\u6240\u5f97\uff0c\u7121\u9808\u6263\u7e73\u7a05\u6b3e\u4ea6\u514d\u958b\u7acb\u6263\u514d\u7e73\u6191\u55ae<\/span><\/b>)<\/span><\/b><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u81ea\u7acb\u8015\u4f5c\u6f01\u7267\u6797\u7926\u6240\u5f97<\/span><\/b><\/p>\n<\/td>\n

\n

\u7533\u5831\u7d0d\u7a05<\/span><\/span><\/p>\n<\/td>\n

\n

\u6309<\/span>20%<\/span>\u7533\u5831\u7d0d\u7a05<\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u8ca1\u7522\u4ea4\u6613\u6240\u5f97<\/span><\/b><\/p>\n<\/td>\n

\n

\u7533\u5831\u7d0d\u7a05<\/span><\/span><\/p>\n<\/td>\n

\n

\u6309<\/span>20%<\/span>\u7533\u5831\u7d0d\u7a05<\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n

\n

\u4ea4\u6613\u6240\u5f97\u7a05\u6cd5\u7b2c<\/span><\/b>4<\/span><\/b>\u689d\u898f\u5b9a\u4e4b\u623f\u5c4b\u3001\u571f\u5730\u6216\u623f\u5c4b\u4f7f\u7528\u6b0a\uff0c\u6709\u4f9d\u898f\u5b9a\u8a08\u7b97\u4e4b\u9918\u984d\u8005<\/span><\/b><\/p>\n<\/td>\n

\n

\u7533\u5831\u7d0d\u7a05<\/span><\/span><\/p>\n<\/td>\n

\n

\u6309\u4e0b\u5217\u6263\u7e73\u7387\u7533\u5831\u7d0d\u7a05\uff1a<\/span><\/p>\n

1. <\/span>\u6301\u6709\u671f\u9593\u5728<\/span>1<\/span>\u5e74\u4ee5\u5167\u8005\uff1a<\/span>45%
\n2. <\/span>\u6301\u6709\u671f\u9593\u8d85\u904e<\/span>1<\/span>\u5e74\u8005\uff1a<\/span>35%<\/span><\/p>\n<\/td>\n

<\/p>\n

<\/td>\n

<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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