並前往https://www.cjcpa.com.tw/post/%E4%BF%9D%E9%9A%AA%E5%85%AC%E5%8F%B8%E8%BF%94%E9%82%84%E5%B9%B4%E9%87%91%E4%BF%9D%E5%96%AE%E5%83%B9%E5%80%BC%E9%A0%88%E8%A8%88%E5%85%A5%E8%A6%81%E4%BF%9D%E4%BA%BA%E9%81%BA%E7%94%A2%E7%B8%BD%E9%A1%8D%E8%AA%B2%E7%A8%85