並前往https://accounting.chcg.gov.tw/files/%E4%B8%BB%E8%A8%88%E7%B8%BD%E8%99%95%E4%BE%86%E6%96%87-%E9%9B%B2%E7%AB%AF%E6%95%B8%E4%BD%8D%E6%94%9D%E5%BD%B1%E6%AF%94%E8%B3%BD%E6%9A%A8%E5%B1%95%E8%A6%BD-%E6%8A%95%E7%A8%BFsop_16_1090104.pdf