並前往https://www.cjcpa.com.tw/post/%E5%85%AC%E5%8F%B8%E8%A3%9C%E5%84%9F%E5%80%8B%E4%BA%BA%E5%9B%A0%E8%81%B7%E6%A5%AD%E5%82%B7%E5%AE%B3%E6%89%80%E6%94%AF%E4%BB%98%E4%B9%8B%E9%86%AB%E7%99%82%E8%B2%BB%E7%94%A8-%E5%BE%B5%E5%85%8D%E6%89%80%E5%BE%97%E7%A8%85