並前往https://accounting.chcg.gov.tw/files/%E5%BD%B0%E5%8C%96%E7%B8%A3105%E5%B9%B4%E5%AC%B0%E5%85%92%E5%87%BA%E7%94%9F%E6%A6%82%E6%B3%81_16_1070524.pdf