{"id":6364,"date":"2011-09-29T19:28:04","date_gmt":"2011-09-29T11:28:04","guid":{"rendered":"http:\/\/www.url.com.tw\/blog\/?p=6364"},"modified":"2011-09-29T19:31:42","modified_gmt":"2011-09-29T11:31:42","slug":"101%e5%b9%b4%e6%94%be%e5%81%87112%e5%a4%a9%ef%bc%9a%e8%a1%8c%e6%94%bf%e6%a9%9f%e9%97%9c%e8%be%a6%e5%85%ac%e6%97%a5%e6%9b%86%e4%b8%8b%e8%bc%89","status":"publish","type":"post","link":"https:\/\/www.url.com.tw\/blog\/?p=6364","title":{"rendered":"101\u5e74\u653e\u5047112\u5929\uff1a\u884c\u653f\u6a5f\u95dc\u8fa6\u516c\u65e5\u66c6\u4e0b\u8f09"},"content":{"rendered":"<p>\u884c\u653f\u9662\u4eba\u4e8b\u884c\u653f\u5c40\u8868\u793a\uff0c\u884c\u653f\u9662\u5df2\u6838\u5b9a\u660e\uff08101\uff09\u5e74\u653f\u5e9c\u884c\u653f\u6a5f\u95dc\u8fa6\u516c\u65e5\u66c6\u8868\uff0c\u5176\u4e2d\u4f75\u540c\u9031\u4f11\u4e8c\u65e5\u3001\u88dc\u5047\u6216\u8abf\u6574\u653e\u5047\u5f62\u6210\u9023\u7e8c\u5047\u671f\u8005\uff0c\u5305\u62ec\uff1a\u8fb2\u66c6\u9664\u5915\u53ca\u6625\u7bc0\u5047\u671f1\u670821\u65e5\u81f31\u670829\u65e5\uff08\u661f\u671f\u516d\u81f3\u6b21\u9031\u661f\u671f\u65e5\uff09\uff0c\u8a08\u653e\u50479\u65e5\uff1b\u548c\u5e73\u7d00\u5ff5\u65e5\u4f75\u540c\u9031\u4f11\u4e8c\u65e5\uff082\u670825\u65e5\u81f32\u670828\u65e5\uff0c\u661f\u671f\u516d\u81f3\u661f\u671f\u4e8c\uff09\uff0c\u8a08\u653e\u50474\u65e5\uff1b101\u5e7412\u670831\u65e5\u8abf\u6574\u653e\u5047\u53ca102\u5e74\u4e2d\u83ef\u6c11\u570b\u958b\u570b\u7d00\u5ff5\u65e5\u4f75\u540c\u9031\u4f11\u4e8c\u65e5\uff0812\u670829\u65e5\u81f31\u67081\u65e5\uff0c\u661f\u671f\u516d\u81f3\u661f\u671f\u4e8c\uff09\uff0c\u8a08\u653e\u50474\u65e5\u3002\u53e6\u5916\uff0c\u70ba\u4fbf\u65bc\u5404\u754c\u53ca\u65e9\u898f\u5283\u884c\u7a0b\u3001\u904b\u7528\u5047\u671f\uff0c\u81ea101\u5e74\u8d77\u8a72\u5c40\u5c07\u65bc\u7576\u5e749\u6708\u5e95\u524d\u516c\u544a\u6b21\u5e74\u653f\u5e9c\u884c\u653f\u6a5f\u95dc\u8fa6\u516c\u65e5\u66c6\u8868\u3002<\/p>\n<p><img loading=\"lazy\" alt=\"\" class=\"alignnone size-medium wp-image-6367\" height=\"397\" src=\"https:\/\/www.url.com.tw\/blog\/wp-content\/uploads\/2011\/09\/sshot-38-590x397.png\" title=\"101\u5e74\u653e\u5047112\u5929\uff1a\u884c\u653f\u6a5f\u95dc\u8fa6\u516c\u65e5\u66c6\u4e0b\u8f09\" width=\"590\" srcset=\"https:\/\/www.url.com.tw\/blog\/wp-content\/uploads\/2011\/09\/sshot-38-590x397.png 590w, https:\/\/www.url.com.tw\/blog\/wp-content\/uploads\/2011\/09\/sshot-38.png 851w\" sizes=\"(max-width: 590px) 100vw, 590px\" \/><\/p>\n<p>\u3000\u3000<br \/>\n\t\u3000\u3000\u3000\u4eba\u4e8b\u5c40\u6307\u51fa\uff0c\u6b77\u5e74\u516c\u52d9\u4eba\u54e1\u5168\u5e74\u7e3d\u653e\u5047\u65e5\u6578\u70ba\u4ecb\u65bc110\u65e5\u81f3115\u65e5\uff0c\u8a72\u5c40\u65bc\u65e5\u524d\u9080\u96c6\u76f8\u95dc\u6a5f\u95dc\u53ca\u5de5\u5546\u6c11\u9593\u5718\u9ad4\u958b\u6703\u5354\u5546\u660e\u5e74\u884c\u653f\u6a5f\u95dc\u8fa6\u516c\u65e5\u66c6\u8868\uff0c\u4e26\u7d93\u884c\u653f\u9662\u6838\u5b9a\u901a\u904e\uff0c\u660e\u5e74\u70ba\u958f\u5e74\u8a08\u6709366\u65e5\uff0c\u516c\u52d9\u4eba\u54e1\u5168\u5e74\u7e3d\u653e\u5047\u65e5\u6578\u70ba112\u65e5\u3002\u3000<br \/>\n\t\u3000 \u3000\u3000<br \/>\n\t\u3000\u3000\u3000\u4eba\u4e8b\u5c40\u8868\u793a\uff0c\u73fe\u884c\u8fa6\u516c\u65e5\u66c6\u8868\u662f\u4f9d\u300c\u516c\u52d9\u4eba\u54e1\u9031\u4f11\u4e8c\u65e5\u5be6\u65bd\u8fa6\u6cd5\u300d\u53ca\u300c\u653f\u5e9c\u884c\u653f\u6a5f\u95dc\u7d00\u5ff5\u65e5\u53ca\u6c11\u4fd7\u7bc0\u65e5\u5047\u671f\u8abf\u6574\u539f\u5247\u300d\u4f86\u5b89\u6392\u3002\u4f9d\u524d\u8ff0\u898f\u5b9a\uff0c\u660e\u5e74\u653e\u5047\u7684\u7d00\u5ff5\u65e5\u8a08\u6709\uff1a\u4e2d\u83ef\u6c11\u570b\u958b\u570b\u7d00\u5ff5\u65e5\uff081\u67081\u65e5\uff09\u3001\u548c\u5e73\u7d00\u5ff5\u65e5\uff082\u670828\u65e5\uff09\u53ca\u570b\u6176\u65e5\uff0810\u670810\u65e5\uff09\uff1b\u653e\u5047\u4e4b\u6c11\u4fd7\u7bc0\u65e5\u8a08\u6709\uff1a\u8fb2\u66c6\u9664\u5915\uff081\u670822\u65e5\uff09\u3001\u8fb2\u66c6\u6625\u7bc0\u521d\u4e00\u81f3\u521d\u4e09\uff081\u670823\u65e5\u81f325\u65e5\uff09\u3001\u6c11\u65cf\u6383\u5893\u7bc0\/\u5152\u7ae5\u7bc0\uff084\u67084\u65e5\uff09\u3001\u7aef\u5348\u7bc0\uff086\u670823\u65e5\uff09\u3001\u4e2d\u79cb\u7bc0\uff089\u670830\u65e5\uff09\uff0c\u5747\u65bc\u7bc0\u65e5\u7576\u5929\u653e\u50471\u65e5\u3002\u5176\u4e2d\u6c11\u65cf\u6383\u5893\u7bc0\u662f\u5b9a\u65bc\u300c\u6e05\u660e\u300d\u7576\u5929\uff0c\u4f9d\u4ea4\u901a\u90e8\u4e2d\u592e\u6c23\u8c61\u5c40\u8cc7\u6599\u8aaa\u660e\uff0c\u6e05\u660e\u662f24\u7bc0\u6c23\u4e4b\u4e00\uff0c\u5176\u65e5\u671f\u6703\u4ecb\u65bc4\u67084\u65e5\u81f34\u67086\u65e5\u9593\u8b8a\u52d5\uff0c\u660e\u5e74\u6e05\u660e\u65e5\u9069\u90224\u67084\u65e5\uff0c\u8207\u5152\u7ae5\u7bc0\u70ba\u540c\u65e5\u3002\u53e6\u4f9d\u9031\u4f11\u4e8c\u65e5\u5be6\u65bd\u8fa6\u6cd5\u53ca\u5047\u671f\u8abf\u6574\u539f\u5247\u898f\u5b9a\uff0c\u8fb2\u66c6\u9664\u5915\uff081\u670822\u65e5\uff09\u9069\u9022\u661f\u671f\u65e5\uff0c\u65bc1\u670826\u65e5\uff08\u661f\u671f\u56db\uff09\u88dc\u50471\u65e5\uff0c\u6b21\u65e5\uff081\u670827\u65e5\uff09\u70ba\u661f\u671f\u4e94\uff0c\u4e88\u4ee5\u8abf\u6574\u653e\u5047\uff0c\u4e26\u65bc\u6b21\u4e00\u9031\u661f\u671f\u516d\uff082\u67084\u65e5\uff09\u88dc\u884c\u4e0a\u73ed\u3002\u548c\u5e73\u7d00\u5ff5\u65e52\u670828\u65e5\u70ba\u661f\u671f\u4e8c\uff0c\u524d\u4e00\u65e5\uff082\u670827\u65e5\u70ba\u661f\u671f\u4e00\uff09\u8abf\u6574\u653e\u5047\uff0c\u4e26\u65bc3\u67083\u65e5\uff08\u661f\u671f\u516d\uff09\u88dc\u884c\u4e0a\u73ed\u3002\u53c8102\u5e74\u4e2d\u83ef\u6c11\u570b\u958b\u570b\u7d00\u5ff5\u65e51\u67081\u65e5\u70ba\u661f\u671f\u4e8c\uff0c\u65bc101\u5e7412\u670831\u65e5\uff08\u661f\u671f\u4e00\uff09\u8abf\u6574\u653e\u5047\uff0c\u4e26\u65bc\u524d\u4e00\u9031\u661f\u671f\u516d\uff0812\u670822\u65e5\uff09\u88dc\u884c\u4e0a\u73ed\u3002<br \/>\n\t\u3000\u3000<br \/>\n\t\u3000\u3000\u3000\u4eba\u4e8b\u5c40\u5f37\u8abf\uff0c\u653f\u5e9c\u884c\u653f\u6a5f\u95dc\u8fa6\u516c\u65e5\u66c6\u8868\u50c5\u9069\u7528\u65bc\u653f\u5e9c\u884c\u653f\u6a5f\u95dc\u516c\u52d9\u4eba\u54e1\uff0c\u81f3\u65bc\u516c\u71df\u4e8b\u696d\u6a5f\u69cb\u4eba\u54e1\u4e4b\u653e\u5047\uff0c\u539f\u5247\u4e0a\u6bd4\u7167\u8fa6\u7406\uff0c\u53e6\u6d89\u53ca\u52de\u52d5\u57fa\u6e96\u6cd5\u76f8\u95dc\u4e8b\u9805\uff0c\u61c9\u4f9d\u8a72\u6cd5\u4e3b\u7ba1\u6a5f\u95dc\u884c\u653f\u9662\u52de\u5de5\u59d4\u54e1\u6703\u4e4b\u898f\u5b9a\u8fa6\u7406\uff0c\u8ecd\u4eba\u653e\u5047\u898f\u5b9a\uff0c\u662f\u5c6c\u65bc\u570b\u9632\u90e8\u4e3b\u7ba1\u6b0a\u8cac\uff0c\u4f9d\u8a72\u90e8\u898f\u5b9a\u8fa6\u7406\u3002\u53e6\u5916\uff0c\u5404\u7d1a\u5b78\u6821\u9069\u7528\u4e4b\u5b78\u5e74\u5ea6\u884c\u4e8b\u66c6\uff0c\u662f\u7531\u5404\u8a72\u4e3b\u7ba1\u6559\u80b2\u884c\u653f\u6a5f\u95dc\u8a02\u5b9a\u3002\u3000\u3000<\/p>\n<p>\u3000\u3000\u3000\u4eba\u4e8b\u5c40\u6700\u5f8c\u8868\u793a\uff0c\u6709\u95dc\u660e\u5e74\u653f\u5e9c\u884c\u653f\u6a5f\u95dc\u8fa6\u516c\u65e5\u66c6\u8868\uff0c\u5df2\u767b\u8f09\u65bc\u8a72\u5c40\u5168\u7403\u8cc7\u8a0a\u7db2\uff08\u7db2\u5740\u70bahttp:\/\/www.cpa.gov.tw\uff09\u9996\u9801\u300c\u6700\u65b0\u6d88\u606f\u300d\u516c\u544a\u9805\u76ee\uff0c\u6b61\u8fce\u6c11\u773e\u4e0a\u7db2\u67e5\u8a62\u6216\u4e0b\u8f09\u53c3\u8003\u3002<\/p>\n<p>\u4e0b\u8f09\uff1a&nbsp;<a href=\"http:\/\/web.cpa.gov.tw\/public\/Attachment\/19281357332.xls\"  style=\"margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-top-style: none; border-right-style: none; border-bottom-style: none; border-left-style: none; border-width: initial; border-color: initial; outline-width: 0px; outline-style: initial; outline-color: initial; color: rgb(0, 153, 51); text-decoration: none; \" target=\"_blank\" title=\"\u4e2d\u83ef\u6c11\u570b101\u5e74\u653f\u5e9c\u884c\u653f\u6a5f\u95dc\u8fa6\u516c\u65e5\u66c6\u8868\"><span style=\"color:#0000ff;\">\u4e2d\u83ef\u6c11\u570b101\u5e74\u653f\u5e9c\u884c\u653f\u6a5f\u95dc\u8fa6\u516c\u65e5\u66c6\u8868<\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div id=\"-chrome-auto-translate-plugin-dialog\" style=\"display: none;opacity: 1 !important;border-color: none !important;background: transparent !important;padding: 0 !important;margin: 0 !important;position: absolute !important;top: 0;left: 0;overflow: visible !important;z-index: 999999 !important;text-align: left !important;\">\n<div style=\"max-width: 300px !important;color: #fafafa !important;opacity: 0.8 !important;border-color: #000000 !important;border-width: 0px !important;-webkit-border-radius: 10px !important;background-color: #363636 !important;font-size: 16px !important;padding: 8px !important;overflow: visible !important;background-image: -webkit-gradient(linear, left top, right bottom, color-stop(0%, #000), color-stop(50%, #363636), color-stop(100%, #000));z-index: 999999 !important;text-align: left  !important;\">\n<div class=\"translate\">&nbsp;<\/div>\n<div class=\"additional\">&nbsp;<\/div>\n<p>&nbsp;<\/p>\n<\/p><\/div>\n<p><img onclick=\"document.location.href='http:\/\/translate.google.com\/';\" src=\"https:\/\/www.google.com\/uds\/css\/small-logo.png\" style=\"position: absolute !important; z-index: -1 !important; right: 1px !important; top: -20px !important; cursor: pointer !important;-webkit-border-radius: 20px; background-color: rgba(200, 200, 200, 0.3) !important; padding: 3px 5px 0 !important; margin: 0 !important;\" \/><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u884c\u653f\u9662\u4eba\u4e8b\u884c\u653f\u5c40\u8868\u793a\uff0c\u884c\u653f\u9662\u5df2\u6838\u5b9a\u660e\uff08101\uff09\u5e74\u653f\u5e9c\u884c\u653f\u6a5f\u95dc\u8fa6\u516c\u65e5\u66c6\u8868\uff0c\u5176\u4e2d\u4f75\u540c\u9031\u4f11\u4e8c\u65e5\u3001\u88dc\u5047\u6216\u8abf\u6574\u653e\u5047\u5f62\u6210\u9023\u7e8c\u5047\u671f\u8005\uff0c\u5305\u62ec\uff1a\u8fb2\u66c6\u9664\u5915\u53ca\u6625\u7bc0\u5047\u671f1\u670821\u65e5\u81f31\u670829\u65e5\uff08\u661f\u671f\u516d\u81f3\u6b21\u9031\u661f\u671f\u65e5\uff09\uff0c\u8a08\u653e\u50479\u65e5\uff1b\u548c\u5e73\u7d00\u5ff5\u65e5\u4f75\u540c\u9031\u4f11\u4e8c\u65e5\uff082\u670825\u65e5\u81f32\u670828\u65e5\uff0c\u661f\u671f\u516d\u81f3\u661f\u671f\u4e8c\uff09\uff0c\u8a08\u653e\u50474\u65e5\uff1b101\u5e7412\u670831\u65e5 <span class='read-more'><a href=\"https:\/\/www.url.com.tw\/blog\/?p=6364\" >\u2026\u7e7c\u7e8c\u95b1\u8b80<\/a><\/span><\/p>\n<div class=\"clear-float\"><\/div>\n","protected":false},"author":8,"featured_media":6367,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[886,893,890,891,892,340,889,597,887,888],"_links":{"self":[{"href":"https:\/\/www.url.com.tw\/blog\/index.php?rest_route=\/wp\/v2\/posts\/6364"}],"collection":[{"href":"https:\/\/www.url.com.tw\/blog\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.url.com.tw\/blog\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.url.com.tw\/blog\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.url.com.tw\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6364"}],"version-history":[{"count":0,"href":"https:\/\/www.url.com.tw\/blog\/index.php?rest_route=\/wp\/v2\/posts\/6364\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.url.com.tw\/blog\/index.php?rest_route=\/wp\/v2\/media\/6367"}],"wp:attachment":[{"href":"https:\/\/www.url.com.tw\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.url.com.tw\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.url.com.tw\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}