並前往https://www.aetancpa.com/single-post/2016-1-30-%E7%87%9F%E6%A5%AD%E4%BA%BA%E5%A4%96%E9%8A%B7%E8%B2%A8%E7%89%A9%E5%9B%A0%E5%9C%8B%E5%A4%96%E8%B2%B7%E5%AE%B6%E5%B0%8D%E8%B2%A8%E7%89%A9%E4%B8%8D%E6%BB%BF%E6%84%8F%E8%80%8C%E4%BA%88%E9%80%80%E8%B2%A8%EF%BC%8C%E6%87%89%E5%A6%82%E4%BD%95%E7%94%B3%E5%A0%B1%E7%87%9F%E6%A5%AD%E7%A8%85