並前往https://accounting.chcg.gov.tw/files/%E8%B3%87%E7%94%A2%E6%8A%98%E8%88%8A%E7%B7%A8%E8%A3%BD%E8%BD%89%E5%B8%B3%E5%82%B3%E7%A5%A8%E6%93%8D%E4%BD%9C%E8%AA%AA%E6%98%8E_16_1070312.pdf