並前往https://www.gce.com.tw/file/fi/%E9%87%91%E5%83%8F110%2007%2020(110-113)%E8%91%A3%E4%BA%8B%E6%9C%83%E7%AC%AC%E4%B8%80%E6%AC%A1%E8%AD%B0%E4%BA%8B%E9%8C%84.pdf