並前往https://www.cjcpa.com.tw/post/%E7%87%9F%E5%88%A9%E4%BA%8B%E6%A5%AD%E8%B3%BC%E8%B2%B7%E7%99%BE%E8%B2%A8%E5%85%AC%E5%8F%B8%E4%B9%8B%E5%95%86%E5%93%81%E7%A6%AE%E5%88%B8%E5%88%97%E5%A0%B1%E7%87%9F%E6%A5%AD%E8%B2%BB%E7%94%A8-%E9%9B%96%E5%8F%96%E5%85%B7%E5%90%88%E6%B3%95%E6%86%91%E8%AD%89-%E6%83%9F%E4%BB%8D%E9%A0%88%E8%AD%89%E6%98%8E%E8%88%87%E6%A5%AD%E5%8B%99%E6%9C%89%E9%97%9C-%E5%A7%8B%E5%BE%97%E8%AA%8D%E5%AE%9A