{"id":948,"date":"2024-12-04T13:19:35","date_gmt":"2024-12-04T13:19:35","guid":{"rendered":"https:\/\/www.taiwaneldercare.com\/news\/?p=948"},"modified":"2024-12-04T13:19:35","modified_gmt":"2024-12-04T13:19:35","slug":"accounting-17","status":"publish","type":"post","link":"https:\/\/www.taiwaneldercare.com\/news\/2024\/12\/04\/accounting-17\/","title":{"rendered":"\u5c08\u696d\u6703\u8a08\u5e2b\u5982\u4f55\u5e6b\u52a9\u4f01\u696d\u9032\u884c\u8ca1\u52d9\u91cd\u7d44\u8207\u6574\u5408"},"content":{"rendered":"

\u5728\u73fe\u4eca\u7af6\u722d\u6fc0\u70c8\u7684\u5e02\u5834\u4e2d\uff0c\u4f01\u696d\u9762\u81e8\u8457\u5404\u7a2e\u6311\u6230\uff0c\u7279\u5225\u662f\u5728\u8ca1\u52d9\u7ba1\u7406\u548c\u516c\u53f8\u7d50\u69cb\u7684\u512a\u5316\u65b9\u9762\u3002\u8ca1\u52d9\u91cd\u7d44\u8207\u6574\u5408\u662f\u4f01\u696d\u63d0\u5347\u904b\u71df\u6548\u7387\u3001\u964d\u4f4e\u6210\u672c\u3001\u62d3\u5c55\u5e02\u5834\u4efd\u984d\u7684\u91cd\u8981\u6b65\u9a5f\uff0c\u800c\u5c08\u696d\u6703\u8a08\u5e2b\u5728\u9019\u4e00\u904e\u7a0b\u4e2d\u626e\u6f14\u4e86\u81f3\u95dc\u91cd\u8981\u7684\u89d2\u8272\u3002\u672c\u6587\u5c07\u63a2\u8a0e\u5c08\u696d\u6703\u8a08\u5e2b\u5982\u4f55\u5354\u52a9\u4f01\u696d\u9032\u884c\u8ca1\u52d9\u91cd\u7d44\u8207\u6574\u5408\uff0c\u4e26\u4ecb\u7d39\u76f8\u95dc\u7684\u6d41\u7a0b\u548c\u670d\u52d9\u3002<\/p>\n

1. \u6703\u8a08\u5e2b\u7684\u89d2\u8272\u8207\u529f\u80fd<\/h4>\n

\u6703\u8a08\u5e2b\u5728\u4f01\u696d\u8ca1\u52d9\u91cd\u7d44\u904e\u7a0b\u4e2d\u7684\u4e3b\u8981\u8077\u8cac\u662f\u63d0\u4f9b\u5c08\u696d\u7684\u8ca1\u52d9\u5206\u6790\u548c\u5efa\u8b70\uff0c\u5e6b\u52a9\u4f01\u696d\u91d0\u6e05\u8ca1\u52d9\u72c0\u6cc1\uff0c\u4e26\u5354\u52a9\u5236\u5b9a\u5408\u7406\u7684\u91cd\u7d44\u8a08\u756b\u3002\u6703\u8a08\u5e2b\u80fd\u5920\u904b\u7528\u5c08\u696d\u77e5\u8b58\uff0c\u5c0d\u4f01\u696d\u7684\u8cc7\u7522\u3001\u8ca0\u50b5\u3001\u71df\u6536\u7b49\u9032\u884c\u6df1\u5165\u5206\u6790\uff0c\u627e\u51fa\u554f\u984c\u6240\u5728\uff0c\u4e26\u63d0\u51fa\u53ef\u884c\u7684\u89e3\u6c7a\u65b9\u6848\u3002<\/p>\n

\u4f8b\u5982\uff0c\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u7684\u5c08\u696d\u6703\u8a08\u5e2b\u53ef\u4ee5\u91dd\u5c0d\u4f01\u696d\u7684\u8ca1\u52d9\u72c0\u6cc1\u9032\u884c\u5168\u9762\u8a3a\u65b7\uff0c\u5206\u6790\u73fe\u91d1\u6d41\u72c0\u6cc1\uff0c\u9032\u884c\u8ca0\u50b5\u7d50\u69cb\u8abf\u6574\uff0c\u5354\u52a9\u516c\u53f8\u5236\u5b9a\u6709\u6548\u7684\u8cc7\u672c\u904b\u4f5c\u8a08\u756b\u3002\u5728\u9019\u500b\u904e\u7a0b\u4e2d\uff0c\u6703\u8a08\u5e2b\u6703\u6839\u64da\u4f01\u696d\u7684\u5177\u9ad4\u60c5\u6cc1\uff0c\u63d0\u51fa\u6700\u512a\u5316\u7684\u8ca1\u52d9\u6574\u5408\u65b9\u6848\uff0c\u78ba\u4fdd\u4f01\u696d\u5728\u91cd\u7d44\u5f8c\u80fd\u5920\u5be6\u73fe\u7a69\u5b9a\u7684\u8ca1\u52d9\u72c0\u6cc1\u3002<\/p>\n

2. \u8ca1\u52d9\u91cd\u7d44\u8207\u6574\u5408\u7684\u6b65\u9a5f<\/h4>\n

\u9032\u884c\u8ca1\u52d9\u91cd\u7d44\u8207\u6574\u5408\u6642\uff0c\u6703\u8a08\u5e2b\u9700\u8981\u5354\u52a9\u4f01\u696d\u5b8c\u6210\u4ee5\u4e0b\u5e7e\u500b\u91cd\u8981\u6b65\u9a5f\uff1a<\/p>\n

(1) \u8cc7\u672c\u7d50\u69cb\u8abf\u6574<\/strong><\/p>\n

\u6703\u8a08\u5e2b\u6703\u5354\u52a9\u4f01\u696d\u8a55\u4f30\u73fe\u6709\u7684\u8cc7\u672c\u7d50\u69cb\uff0c\u63d0\u51fa\u5408\u7406\u7684\u8abf\u6574\u65b9\u6848\u3002\u9019\u53ef\u80fd\u5305\u62ec\u8abf\u6574\u80a1\u6771\u7d50\u69cb\u3001\u6539\u8b8a\u80a1\u6b0a\u6bd4\u4f8b\u3001\u878d\u8cc7\u6216\u518d\u878d\u8cc7\u7b49\uff0c\u76ee\u7684\u5728\u65bc\u6e1b\u5c11\u8ca0\u50b5\u58d3\u529b\uff0c\u63d0\u9ad8\u8cc7\u672c\u904b\u4f5c\u6548\u7387\u3002<\/p>\n

(2) \u8ca1\u52d9\u5206\u6790\u8207\u5831\u8868\u6574\u7406<\/strong><\/p>\n

\u6703\u8a08\u5e2b\u6703\u5c0d\u4f01\u696d\u7684\u8ca1\u52d9\u5831\u8868\u9032\u884c\u5fb9\u5e95\u7684\u6574\u7406\u548c\u5206\u6790\uff0c\u5305\u62ec\u8cc7\u7522\u8ca0\u50b5\u8868\u3001\u73fe\u91d1\u6d41\u91cf\u8868\u3001\u640d\u76ca\u8868\u7b49\uff0c\u4e26\u627e\u51fa\u8cc7\u91d1\u904b\u4f5c\u4e2d\u7684\u74f6\u9838\u3002\u901a\u904e\u9019\u4e9b\u8ca1\u52d9\u8cc7\u6599\uff0c\u6703\u8a08\u5e2b\u80fd\u5920\u70ba\u91cd\u7d44\u63d0\u4f9b\u7cbe\u78ba\u7684\u6578\u64da\u652f\u6301\u3002<\/p>\n

(3) \u8cc7\u7522\u6574\u5408\u8207\u8655\u5206<\/strong><\/p>\n

\u5728\u8ca1\u52d9\u91cd\u7d44\u904e\u7a0b\u4e2d\uff0c\u6703\u8a08\u5e2b\u9084\u6703\u5354\u52a9\u4f01\u696d\u9032\u884c\u8cc7\u7522\u6574\u5408\u6216\u8655\u5206\u3002\u9019\u5305\u62ec\u5c0d\u4f01\u696d\u7684\u7121\u5f62\u8cc7\u7522\u3001\u56fa\u5b9a\u8cc7\u7522\u7b49\u9032\u884c\u8a55\u4f30\uff0c\u4e26\u6839\u64da\u9700\u8981\u9032\u884c\u8cc7\u7522\u7684\u91cd\u7d44\u6216\u51fa\u552e\uff0c\u5e6b\u52a9\u4f01\u696d\u6e1b\u5c11\u8ca0\u64d4\u3001\u63d0\u5347\u8cc7\u672c\u904b\u4f5c\u80fd\u529b\u3002<\/p>\n

(4) \u6e1b\u5c11\u8ca1\u52d9\u98a8\u96aa<\/strong><\/p>\n

\u6703\u8a08\u5e2b\u6703\u6839\u64da\u4f01\u696d\u7684\u8ca1\u52d9\u72c0\u6cc1\u63d0\u51fa\u98a8\u96aa\u8a55\u4f30\uff0c\u4e26\u63d0\u4f9b\u76f8\u61c9\u7684\u98a8\u96aa\u63a7\u5236\u65b9\u6848\uff0c\u5e6b\u52a9\u4f01\u696d\u5728\u91cd\u7d44\u904e\u7a0b\u4e2d\u6e1b\u5c11\u53ef\u80fd\u51fa\u73fe\u7684\u8ca1\u52d9\u98a8\u96aa\uff0c\u4fdd\u8b49\u91cd\u7d44\u5f8c\u7684\u4f01\u696d\u80fd\u5920\u7a69\u5b9a\u767c\u5c55\u3002<\/p>\n

3. \u6703\u8a08\u5e2b\u5982\u4f55\u5354\u52a9\u4f01\u696d\u8a2d\u7acb\u516c\u53f8<\/a><\/h4>\n

\u8ca1\u52d9\u91cd\u7d44\u8207\u6574\u5408\u4e0d\u50c5\u9650\u65bc\u5927\u578b\u4f01\u696d\uff0c\u4e5f\u9069\u7528\u65bc\u65b0\u5275\u516c\u53f8\u6216\u5e0c\u671b\u62d3\u5c55\u696d\u52d9\u7684\u4f01\u696d\u3002\u5c0d\u65bc\u65b0\u6210\u7acb\u7684\u516c\u53f8\uff0c\u5c08\u696d\u6703\u8a08\u5e2b\u53ef\u4ee5\u5354\u52a9\u5b8c\u6210\u4ee5\u4e0b\u5e7e\u500b\u6d41\u7a0b\uff1a<\/p>\n

(1) \u516c\u53f8\u767b\u8a18\u8207\u8a2d\u7acb<\/strong><\/p>\n

\u6703\u8a08\u5e2b\u80fd\u5920\u63d0\u4f9b\u516c\u53f8\u767b\u8a18\u7684\u5168\u7a0b\u670d\u52d9\uff0c\u5354\u52a9\u4f01\u696d\u5b8c\u6210\u516c\u53f8\u8a2d\u7acb\u7684\u5404\u9805\u6b65\u9a5f\uff0c\u5305\u62ec\u5de5\u5546\u767b\u8a18\u3001\u516c\u53f8\u540d\u7a31\u9810\u5148\u6838\u51c6\u3001\u8fa6\u7406\u7a05\u52d9\u767b\u8a18\u7b49\u3002\u5c0d\u65bc\u5e0c\u671b\u5728\u53f0\u7063\u8a2d\u7acb\u5916\u5546\u6295\u8cc7\u516c\u53f8\u7684\u4f01\u696d\uff0c\u6703\u8a08\u5e2b\u6703\u6839\u64da\u76f8\u95dc\u6cd5\u898f\u63d0\u4f9b\u5c08\u696d\u5efa\u8b70\uff0c\u5354\u52a9\u4f01\u696d\u9806\u5229\u5b8c\u6210\u8a2d\u7acb\u6d41\u7a0b\u3002<\/p>\n

(2) \u7533\u8acb\u5fc5\u8981\u8b49\u7167\u8207\u8a31\u53ef<\/strong><\/p>\n

\u6703\u8a08\u5e2b\u4e0d\u50c5\u8ca0\u8cac\u516c\u53f8\u767b\u8a18\uff0c\u9084\u80fd\u5354\u52a9\u4f01\u696d\u8fa6\u7406\u5404\u9805\u5fc5\u8981\u7684\u8b49\u7167\u8207\u8a31\u53ef\uff0c\u5305\u62ec\u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u3001\u6703\u8a08\u5e2b\u8b49\u7167\u7684\u7533\u8acb\u7b49\u3002\u9019\u4e9b\u6b65\u9a5f\u662f\u5408\u6cd5\u7d93\u71df\u6240\u5fc5\u9808\u7684\uff0c\u6703\u8a08\u5e2b\u7684\u5c08\u696d\u77e5\u8b58\u80fd\u5920\u78ba\u4fdd\u4f01\u696d\u4e0d\u6703\u932f\u904e\u4efb\u4f55\u5fc5\u8981\u7684\u7a0b\u5e8f\u3002<\/p>\n

(3) \u8a18\u5e33\u8207\u5831\u7a05\u670d\u52d9<\/strong><\/p>\n

\u6703\u8a08\u5e2b\u5354\u52a9\u516c\u53f8\u8a2d\u7acb\u5f8c\uff0c\u9084\u6703\u63d0\u4f9b\u65e5\u5e38\u7684\u8a18\u5e33\u670d\u52d9\uff0c\u78ba\u4fdd\u516c\u53f8\u8ca1\u52d9\u904b\u4f5c\u7b26\u5408\u7a05\u52d9\u8981\u6c42\u3002\u4f01\u696d\u7684\u8a18\u5e33\u8cbb\u7528\u7531\u6703\u8a08\u5e2b\u63d0\u4f9b\u5408\u7406\u5831\u50f9\uff0c\u4e26\u4e14\u6703\u5354\u52a9\u516c\u53f8\u5b8c\u6210\u5404\u9805\u7a05\u52d9\u7533\u5831\u5de5\u4f5c\uff0c\u907f\u514d\u56e0\u70ba\u7a05\u52d9\u554f\u984c\u800c\u5f15\u767c\u6cd5\u5f8b\u98a8\u96aa\u3002<\/p>\n

4. \u5916\u5546\u6295\u8cc7\u516c\u53f8\u8a2d\u7acb<\/a><\/h4>\n

\u5c0d\u65bc\u5916\u5546\u6295\u8cc7\u516c\u53f8\uff0c\u6703\u8a08\u5e2b\u63d0\u4f9b\u7684\u670d\u52d9\u81f3\u95dc\u91cd\u8981\u3002\u5728\u5916\u570b\u516c\u53f8\u9032\u5165\u53f0\u7063\u5e02\u5834\u6642\uff0c\u6703\u8a08\u5e2b\u80fd\u5920\u5354\u52a9\u4f01\u696d\u5b8c\u6210\u5916\u570b\u516c\u53f8\u5728\u53f0\u8a2d\u7acb\u5206\u516c\u53f8\u7684\u5404\u9805\u6d41\u7a0b\u3002\u9019\u5305\u62ec\u5916\u5546\u6295\u8cc7\u8a2d\u7acb\u516c\u53f8\u7684\u8cc7\u672c\u984d\u8981\u6c42\u3001\u5916\u570b\u516c\u53f8\u8a2d\u7acb\u5206\u516c\u53f8\u6d41\u7a0b\u7b49\u3002\u6703\u8a08\u5e2b\u9084\u6703\u6839\u64da\u4f01\u696d\u7684\u9700\u6c42\u63d0\u4f9b\u91cf\u8eab\u5b9a\u5236\u7684\u8cc7\u672c\u7d50\u69cb\u8abf\u6574\u65b9\u6848\u3002<\/p>\n

5. \u793e\u5718\u6cd5\u4eba\u767b\u8a18\u7533\u8acb<\/a>\u8207\u8b8a\u66f4<\/h4>\n

\u9664\u4e86\u4f01\u696d\u8a2d\u7acb\u5916\uff0c\u6703\u8a08\u5e2b\u4e5f\u80fd\u5354\u52a9\u793e\u5718\u6cd5\u4eba\u9032\u884c\u767b\u8a18\u8207\u8b8a\u66f4\u3002\u793e\u5718\u6cd5\u4eba\u767b\u8a18\u7533\u8acb\u662f\u7d44\u7e54\u8a2d\u7acb\u7684\u5fc5\u8981\u6b65\u9a5f\uff0c\u6703\u8a08\u5e2b\u80fd\u63d0\u4f9b\u5c08\u696d\u7684\u767b\u8a18\u6307\u5c0e\uff0c\u4e26\u4e14\u5e6b\u52a9\u4f01\u696d\u4e86\u89e3\u793e\u5718\u6cd5\u4eba\u8b8a\u66f4\u767b\u8a18\u7684\u6d41\u7a0b\u548c\u597d\u8655\u3002<\/p>\n

\u7d50\u8ad6<\/h4>\n

\u5c08\u696d\u6703\u8a08\u5e2b\u5728\u8ca1\u52d9\u91cd\u7d44\u8207\u6574\u5408\u904e\u7a0b\u4e2d\u7684\u4f5c\u7528\u4e0d\u5bb9\u5ffd\u8996\u3002\u4ed6\u5011\u901a\u904e\u7cbe\u78ba\u7684\u8ca1\u52d9\u5206\u6790\u548c\u5c08\u696d\u7684\u5efa\u8b70\uff0c\u5e6b\u52a9\u4f01\u696d\u5728\u91cd\u7d44\u904e\u7a0b\u4e2d\u5be6\u73fe\u8cc7\u672c\u7684\u512a\u5316\u8207\u98a8\u96aa\u7684\u964d\u4f4e\u3002\u540c\u6642\uff0c\u6703\u8a08\u5e2b\u9084\u80fd\u5354\u52a9\u4f01\u696d\u9806\u5229\u5b8c\u6210\u516c\u53f8\u8a2d\u7acb\u3001\u8a18\u5e33\u5831\u7a05\u7b49\u5404\u9805\u7a0b\u5e8f\uff0c\u4fdd\u969c\u4f01\u696d\u7684\u5408\u6cd5\u904b\u71df\u3002\u5c0d\u65bc\u9700\u8981\u8a2d\u7acb\u516c\u53f8\u7684\u4f01\u696d\u4f86\u8aaa\uff0c\u9078\u64c7\u4e00\u500b\u5408\u683c\u7684\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\uff0c\u5982\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\uff0c\u80fd\u5920\u5927\u5927\u63d0\u5347\u4f01\u696d\u904b\u71df\u6548\u7387\uff0c\u70ba\u4f01\u696d\u672a\u4f86\u7684\u767c\u5c55\u5960\u5b9a\u5805\u5be6\u57fa\u790e\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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