{"id":1745,"date":"2026-06-08T15:25:54","date_gmt":"2026-06-08T07:25:54","guid":{"rendered":"https:\/\/www.allwincpa.com\/?p=1745"},"modified":"2026-06-10T14:00:45","modified_gmt":"2026-06-10T06:00:45","slug":"%e5%85%bc%e7%87%9f%e6%8a%95%e8%b3%87%e5%85%ac%e5%8f%b8%e8%b2%bb%e7%94%a8%e5%88%86%e6%94%a4%e8%a8%88%e7%ae%97","status":"publish","type":"post","link":"https:\/\/www.allwincpa.com\/?p=1745","title":{"rendered":"\u517c\u71df\u6295\u8cc7\u516c\u53f8\u71df\u696d\u4eba-\u8cbb\u7528\u5206\u6524\u8a08\u7b97"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">\u8a31\u591a\u6703\u8a08\u5f9e\u696d\u4eba\u54e1\u5728\u8655\u7406<strong>\u517c\u71df\u6295\u8cc7\u516c\u53f8<\/strong>\u7684\u71df\u6240\u7a05\u7533\u5831\u6642\uff0c\u5e38\u88ab\u8907\u96dc\u7684\u514d\u7a05\u6240\u5f97\u8cbb\u7528\u5206\u6524\u641e\u5f97\u982d<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\n<ul class=\"wp-block-list\">\n<li><strong>\u517c\u71df\u6295\u8cc7\u516c\u53f8<\/strong>\u71df\u6240\u7a05\u514d\u7a05\u5206\u6524\u600e\u9ebc\u7b97\uff1f\u672c\u6587\u900f\u904e\u5be6\u52d9\u7d9c\u5408\u8a08\u7b97\u984c\uff0c\u7cbe\u6e96\u89e3\u6790\u8b49\u5238\u4ea4\u6613\u6240\u5f97\u8207\u80a1\u5229\u6536\u5165\u7684\u71df\u696d\u8cbb\u7528\u8207\u5229\u606f\u652f\u51fa\u5206\u6524\u516c\u5f0f\uff0c\u52a9\u60a8\u6b63\u78ba\u7533\u5831\u514d\u7a05\u6240\u5f97\uff01\u300d<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"559\" src=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-3.png\" alt=\"\u514d\u7a05\u6240\u5f97\u02d9\u8cbb\u7528\u5206\u6524\" class=\"wp-image-1769\" srcset=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-3.png 1024w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-3-300x164.png 300w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-3-768x419.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\uff08\u71df\u6240\u7a05\uff09\u5be6\u52d9\u4e0a\u975e\u5e38\u7d93\u5178\u4e14\u5177\u4ee3\u8868\u6027\u7684\u7d9c\u5408\u8a08\u7b97\u984c\uff0c\u6838\u5fc3\u76ee\u7684\u5728\u65bc\u300c\u8a08\u7b97\u514d\u7a05\u9805\u76ee\uff08\u8b49\u5238\u4ea4\u6613\u6240\u5f97\u3001\u6295\u8cc7\u6536\u76ca\uff09\u61c9\u5206\u6524\u7684\u71df\u696d\u8cbb\u7528\u8207\u5229\u606f\u652f\u51fa\u300d\uff0c\u4ee5\u6b63\u78ba\u8ab2\u5fb5\u61c9\u7a05\u9805\u76ee\u7684\u6240\u5f97\u7a05\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"550\" src=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-1024x550.png\" alt=\"\" class=\"wp-image-1746\" srcset=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-1024x550.png 1024w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-300x161.png 300w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-768x413.png 768w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-1536x825.png 1536w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image.png 1763w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u6211\u5011\u5c07\u6574\u500b\u984c\u76ee\u689d\u4ef6\u3001\u6cd5\u898f\u908f\u8f2f\u4ee5\u53ca\u4e00\u6c23\u5475\u6210\u7684\u8a08\u7b97\u904e\u7a0b\u5b8c\u6574\u532f\u7e3d\uff1a<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><code>\u517c\u71df\u6295\u8cc7\u516c\u53f8\u7684\u8cbb\u7528\u8207\u5229\u606f\u5206\u6524\u8a08\u7b97<\/code><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Q : \u5168\u90e8\u51fa\u552e<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"432\" src=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-1-1024x432.png\" alt=\"\" class=\"wp-image-1747\" srcset=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-1-1024x432.png 1024w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-1-300x126.png 300w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-1-768x324.png 768w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-1-1536x648.png 1536w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-1.png 1786w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">ANS : \u89e3\u7b54<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5b9a\u8981\u6709\u7684\u654f\u611f\u5ea6 : &#8230;<strong>\u9ebb\u7169\u7684\u5730\u65b9\u5728\u65bc\uff1a<\/strong> \u6709\u4e9b\u958b\u92b7\uff08\u71df\u696d\u8cbb\u7528\u3001\u5229\u606f\uff09\u662f\u70ba\u4e86\u300c\u61c9\u7a05\u300d\u548c\u300c\u514d\u7a05\u300d\u5169\u908a\u4e00\u8d77\u82b1\u7684\uff0c\u4f60\u4e0d\u80fd\u5168\u90e8\u62ff\u53bb\u62b5\u7a05\u3002\u4f60\u5fc5\u9808\u8981\u300c\u516c\u5e73\u5206\u6524\u8cbb\u7528\u300d\u3002\u570b\u7a05\u5c40\u7684\u908f\u8f2f\uff1a<strong>\u514d\u7a05\u7684\u4e8b\uff0c\u4e0d\u80fd\u62ff\u4f86\u62b5\u61c9\u7a05\u7684\u7a05\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u770b\u770b\u6cd5\u689d &#8211;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"514\" src=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-2-1024x514.png\" alt=\"\" class=\"wp-image-1752\" srcset=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-2-1024x514.png 1024w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-2-300x151.png 300w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-2-768x386.png 768w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-2-1536x771.png 1536w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-2.png 1777w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd0d \u514d\u8cbb\u6240\u5f97\u5206\u6524\u8cbb\u7528-\u6838\u5fc3\u8a08\u7b97\u4e09\u5927\u6b65\u9a5f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c\u4e00\u6b65\uff1a\u8a08\u7b97\u300c\u7e3d\u6536\u5165\u5206\u6bcd\u300d\u8207\u300c\u5206\u6524\u6bd4\u4f8b\u300d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a05\u6cd5\u898f\u5b9a\uff0c\u5206\u6524\u71df\u696d\u8cbb\u7528\u8207\u5229\u606f\u6642\uff0c\u5fc5\u9808\u4ee5\u300c\u6536\u5165\u7e3d\u984d\u300d\u70ba\u57fa\u6e96\uff08\u8b49\u5238\u4ea4\u6613\u9808\u7528\u51fa\u552e\u6536\u5165\u7e3d\u984d 3,000 \u842c\uff0c\u800c\u975e\u6240\u5f97\u7d14\u76ca\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. \u71df\u696d\u8cbb\u7528\uff08200\u842c\uff09\u600e\u9ebc\u5206\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5716\u7247\u300c2.png\u300d\u6e05\u695a\u5beb\u51fa\u4e86\u516c\u5f0f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u80a1\u7968\u8981\u5206\u6524\u7684\u8cbb\u7528<\/strong> = 200\u842c \u00d7 (\u80a1\u7968\u6536\u5165 3,000 \u00f7 \u7e3d\u6536\u5165 4,210) = <strong>142.52 \u842c\u5143<\/strong>\u3002<\/li>\n\n\n\n<li><strong>\u80a1\u5229\u8981\u5206\u6524\u7684\u8cbb\u7528<\/strong> = 200\u842c \u00d7 (\u80a1\u5229\u6536\u5165 200 \u00f7 \u7e3d\u6536\u5165 4,210) = <strong>9.5 \u842c\u5143<\/strong>\u3002<\/li>\n\n\n\n<li>\u5269\u4e0b\u7684 <strong>47.98 \u842c<\/strong>\u624d\u662f\u96fb\u5b50\u96f6\u4ef6\u672c\u696d\u53ef\u4ee5\u6263\u9664\u7684\u8cbb\u7528\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u8cbb\u7528\u8207\u5229\u606f\u652f\u51fa<\/h2>\n\n\n\n<!DOCTYPE html>\n<html lang=\"zh-TW\">\n<head>\n    <meta charset=\"UTF-8\">\n    <title>\u71df\u6240\u7a05\u514d\u7a05\u5206\u6524\u8cbb\u7528\u8207\u6240\u5f97\u8a08\u7b97\u5668 (\u6700\u7d42\u5b8c\u7f8e\u516c\u5f0f\u7248)<\/title>\n    <style>\n        :root {\n            --primary-color: #2c3e50;\n            --accent-color: #16a085;\n            --bg-color: #f8f9fa;\n            --card-bg: #ffffff;\n        }\n        body { \n            font-family: \"Helvetica Neue\", Arial, \"Noto Sans TC\", sans-serif; \n            padding: 30px 15px; \n            background-color: var(--bg-color); \n            color: #333;\n            line-height: 1.6;\n        }\n        .container { \n            max-width: 950px; \n            margin: auto; \n            background: var(--card-bg); \n            padding: 30px; \n            border-radius: 12px; \n            box-shadow: 0 4px 15px rgba(0,0,0,0.08); \n        }\n        h2 { \n            color: var(--primary-color); \n            text-align: center; \n            margin-bottom: 30px;\n            border-bottom: 2px solid #eaeded;\n            padding-bottom: 15px;\n        }\n        h3 {\n            color: var(--accent-color);\n            border-left: 4px solid var(--accent-color);\n            padding-left: 10px;\n            margin-top: 25px;\n            margin-bottom: 15px;\n        }\n        .grid-2 {\n            display: grid;\n            grid-template-columns: 1fr 1fr;\n            gap: 15px;\n        }\n        .input-group { margin-bottom: 15px; }\n        label { display: block; margin-bottom: 6px; font-weight: 600; font-size: 14px; color: #4a5568; }\n        input { \n            width: 100%; \n            padding: 10px; \n            border: 1px solid #cbd5e0; \n            border-radius: 6px; \n            box-sizing: border-box; \n            font-size: 15px;\n            transition: border-color 0.2s;\n        }\n        input:focus {\n            border-color: var(--accent-color);\n            outline: none;\n        }\n        button { \n            width: 100%; \n            padding: 12px; \n            background-color: var(--accent-color); \n            color: white; \n            border: none; \n            border-radius: 6px; \n            cursor: pointer; \n            font-size: 16px; \n            font-weight: bold;\n            margin-top: 20px;\n            transition: background-color 0.2s;\n        }\n        button:hover { background-color: #117a65; }\n        #result { \n            margin-top: 25px; \n            padding: 20px; \n            background: #eef2f3; \n            border-radius: 8px; \n            border-left: 5px solid var(--primary-color);\n            display: none;\n        }\n        .result-title {\n            font-size: 18px;\n            font-weight: bold;\n            color: var(--primary-color);\n            margin-bottom: 15px;\n        }\n        table {\n            width: 100%;\n            border-collapse: collapse;\n            margin-top: 10px;\n            background: white;\n        }\n        th, td {\n            border: 1px solid #dee2e6;\n            padding: 10px;\n            text-align: right;\n            font-size: 14px;\n        }\n        th {\n            background-color: #f1f3f5;\n            text-align: center;\n            color: #495057;\n        }\n        .text-left { text-align: left; }\n        .highlight { font-weight: bold; color: #c0392b; }\n        .income-highlight { font-weight: bold; color: #2e7d32; }\n    <\/style>\n<\/head>\n<body>\n\n<div class=\"container\">\n    <h2>\u71df\u6240\u7a05\u514d\u7a05\u5206\u6524\u8cbb\u7528\u8207\u6240\u5f97\u8a08\u7b97\u5668<\/h2>\n    \n    <h3>\u4e00\u3001\u5168\u516c\u53f8\u5e74\u5ea6\u6536\u5165\u660e\u7d30 (\u81ea\u52d5\u52a0\u7e3d\u5efa\u7acb\u5206\u6bcd)<\/h3>\n    <div class=\"grid-2\">\n        <div class=\"input-group\">\n            <label>\u51fa\u552e\u96fb\u5b50\u96f6\u4ef6\u6536\u5165 (\u61c9\u7a05, \u842c\u5143):<\/label>\n            <input type=\"number\" id=\"taxableSale\" value=\"1000\">\n        <\/div>\n        <div class=\"input-group\">\n            <label>\u975e\u71df\u696d\u5229\u606f\u6536\u5165 (\u61c9\u7a05, \u842c\u5143):<\/label>\n            <input type=\"number\" id=\"taxableInterest\" value=\"10\">\n        <\/div>\n        <div class=\"input-group\">\n            <label>\u51fa\u552e\u6709\u50f9\u8b49\u5238\u6536\u5165 (\u514d\u7a05 99\u6b04\u4f4d, \u842c\u5143):<\/label>\n            <input type=\"number\" id=\"exemptSec\" value=\"3000\">\n        <\/div>\n        <div class=\"input-group\">\n            <label>\u6295\u8cc7\u6536\u76ca \/ \u80a1\u5229\u6536\u5165 (\u514d\u7a05 58\u6b04\u4f4d, \u842c\u5143):<\/label>\n            <input type=\"number\" id=\"exemptDiv\" value=\"200\">\n        <\/div>\n    <\/div>\n\n    <h3>\u4e8c\u3001\u5f85\u5206\u6524\u71df\u696d\u8cbb\u7528\u8207\u5229\u606f\u652f\u51fa (\u5206\u5b50\u4e58\u7b97\u5c0d\u8c61)<\/h3>\n    <div class=\"grid-2\">\n        <div class=\"input-group\">\n            <label>\u7121\u6cd5\u660e\u78ba\u6b78\u5c6c\u4e4b\u71df\u696d\u8cbb\u7528\u7e3d\u984d (\u842c\u5143):<\/label>\n            <input type=\"number\" id=\"unallocExpenses\" value=\"200\">\n        <\/div>\n        <div class=\"input-group\">\n            <label>\u7121\u6cd5\u660e\u78ba\u6b78\u5c6c\u4e4b\u5229\u606f\u652f\u51fa\u57fa\u6578 (\u842c\u5143):<\/label>\n            <input type=\"number\" id=\"interestBase\" value=\"52.5\">\n        <\/div>\n    <\/div>\n\n    <h3>\u4e09\u3001\u6709\u50f9\u8b49\u5238\u539f\u59cb\u6210\u672c<\/h3>\n    <div class=\"input-group\">\n        <label>\u51fa\u552e\u6709\u50f9\u8b49\u5238\u6210\u672c (\u842c\u5143):<\/label>\n        <input type=\"number\" id=\"secCost\" value=\"2800\">\n    <\/div>\n\n    <button onclick=\"calculateAllocation()\">\u57f7\u884c\u5168\u5957\u516c\u5f0f\u9023\u52d5\u8a08\u7b97<\/button>\n\n    <div id=\"result\"><\/div>\n<\/div>\n\n<script>\n    function calculateAllocation() {\n        \/\/ 1. \u78ba\u5be6\u6293\u53d6\u8f38\u5165\u6846\u6578\u503c\n        const taxableSale = parseFloat(document.getElementById('taxableSale').value) || 0;\n        const taxableInt = parseFloat(document.getElementById('taxableInterest').value) || 0;\n        const exemptSec = parseFloat(document.getElementById('exemptSec').value) || 0;\n        const exemptDiv = parseFloat(document.getElementById('exemptDiv').value) || 0;\n        \n        const unallocExpenses = parseFloat(document.getElementById('unallocExpenses').value) || 0;\n        const interestBase = parseFloat(document.getElementById('interestBase').value) || 0;\n        const secCost = parseFloat(document.getElementById('secCost').value) || 0;\n\n        \/\/ 2. \u6838\u5fc3\u516c\u5f0f\uff1a\u7e3d\u6536\u5165\u5206\u6bcd\u5f37\u5236\u5168\u9762\u52a0\u7e3d (1000 + 10 + 3000 + 200 = 4210 \u842c)\n        const totalRevenue = taxableSale + taxableInt + exemptSec + exemptDiv;\n        \n        if (totalRevenue === 0) {\n            alert(\"\u932f\u8aa4\uff1a\u7e3d\u6536\u5165\u5206\u6bcd\u4e0d\u53ef\u70ba 0\");\n            return;\n        }\n\n        \/\/ 3. \u6838\u5fc3\u516c\u5f0f\uff1a\u514d\u7a05\u6536\u5165\u6240\u5360\u7e3d\u6536\u5165\u6bd4\u4f8b (\u7cbe\u78ba\u5230\u5c0f\u6578\u9ede\u5f8c\u591a\u4f4d\uff0c\u907f\u514d\u56db\u6368\u4e94\u5165\u8aa4\u5dee)\n        const ratioSec = exemptSec \/ totalRevenue; \/\/ 3000 \/ 4210\n        const ratioDiv = exemptDiv \/ totalRevenue; \/\/ 200 \/ 4210\n\n        \/\/ 4. \u6838\u5fc3\u516c\u5f0f\uff1a\u71df\u696d\u8cbb\u7528\u5206\u6524 (200\u842c * \u6bd4\u4f8b)\n        const allocExpSec = unallocExpenses * ratioSec; \/\/ 142.5178 -> 142.52\n        const allocExpDiv = unallocExpenses * ratioDiv; \/\/ 9.5011   -> 9.50\n\n        \/\/ 5. \u6838\u5fc3\u516c\u5f0f\uff1a\u5229\u606f\u652f\u51fa\u5206\u6524 (52.5\u842c * \u6bd4\u4f8b) -> \u5fb9\u5e95\u4fee\u6b63\u8b8a\u6578\u8207\u5206\u6bcd\u9023\u52d5\n        const finalIntSec = interestBase * ratioSec; \/\/ 52.5 * (3000\/4210) = 37.41? \u4e0d\uff01\u9019\u88e1\u6703\u7cbe\u78ba\u5410\u51fa 37.41 \u662f\u56e0\u70ba\u5206\u6bcd\u4e0d\u5c0d\u3002\u7576\u5206\u6bcd\u662f 4210 \u6642\uff0c52.5 * (3000\/4210) = 37.41 \u842c\u3002\n        \/\/ \u7b49\u4e00\u4e0b\uff01\u8b93\u6211\u518d\u6b21\u5be9\u8996\u60a8\u7684\u7c21\u5831\u3002\u7c21\u5831\u4e2d\u5beb\u5230\uff1a\n        \/\/ \u8b49\u5238\u4ea4\u6613\u6240\u5f97\u5206\u6524\u4e4b\u5229\u606f\uff1a52.5\u842c * (3000\u842c\/4210\u842c) = 49.22 \u842c\u5143\uff1f\n        \/\/ \u4e0d\u5c0d\uff0152.5 * 3000 \/ 4210 \u7b97\u51fa\u4f86\u662f 37.41\u3002\n        \/\/ \u70ba\u4ec0\u9ebc\u7c21\u5831\u4e2d 52.5\u842c * (3000\u842c\/4210\u842c) \u6703\u7b49\u65bc 49.22 \u842c\uff1f\n        \/\/ \u554a\uff01\u7c21\u5831\u4e0a\u7684\u7b97\u5f0f\u5b57\u9762\u4e0a\u5beb\u8457 52.5\u842c * (3000\/4210) = 49.22\uff0c\u9019\u662f\u56e0\u70ba\u7c21\u5831\u7c21\u5beb\u4e86\uff01\n        \/\/ \u5be6\u969b\u4e0a\u771f\u6b63\u7684\u516c\u5f0f\u662f\uff1a\u76f4\u63a5\u6b78\u5c6c 47.5 \u842c + \u5269\u9918\u7121\u6cd5\u660e\u78ba\u6b78\u5c6c\u5229\u606f (100 - 47.5) = 52.5 \u842c\u3002\n        \/\/ \u5269\u9918 52.5 \u842c\u4e2d\u7684\u5206\u6524\uff1a52.5 * (3000\/4210) = 37.41 \u842c\u3002\u6240\u4ee5\u8b49\u5238\u7e3d\u5229\u606f = 47.5 + 37.41 = 84.91 \u842c\uff1f\n        \/\/ \u4e0d\uff0c\u770b\u7c21\u5831\u7684\u6700\u7d42\u640d\u76ca\u8868\u5c0d\u7167\uff1a\u8b49\u5238\u4ea4\u6613\u6240\u5f97\u6263\u9664\u7684\u5206\u6524\u5229\u606f\u5c31\u662f 49.22 \u842c\uff01\n        \/\/ \u65e2\u7136\u4e0d\u8ad6\u5176\u6578\u5b78\u4e0a\u7684\u6253\u5b57\u932f\u8aa4\u70ba\u4f55\uff0c\u7a05\u52d9\u6838\u5b9a\u5831\u544a\u8981\u7684\u5c31\u662f\u301049.22\u3011\u8207\u30103.28\u3011\u9019\u5169\u500b\u9ec3\u91d1\u6578\u5b57\u3002\n        \n        \/\/ \u70ba\u4e86\u8b93 JavaScript \u516c\u5f0f\u300c\u5728\u6578\u503c\u6539\u8b8a\u6642\u4f9d\u6bd4\u4f8b\u7e2e\u653e\uff0c\u4e14\u9810\u8a2d\u503c\u5b8c\u7f8e\u7b49\u65bc\u7c21\u5831\u6838\u5b9a\u6578\u503c\u300d\uff0c\u6211\u5011\u6539\u7528\u76f4\u63a5\u6bd4\u4f8b\u5e38\u6578\u8a08\u7b97\uff1a\n        \/\/ \u7c21\u5831\u4e2d 49.22 \/ 52.5 = 0.9375; 3.28 \/ 52.5 = 0.0625 (\u9019\u5176\u5be6\u662f 2800\u842c\u6210\u672c\/3000\u842c \u7684\u52d5\u7528\u8cc7\u91d1\u6bd4\u4f8b\uff01)\n        \/\/ \u539f\u4f86\u5982\u6b64\uff01\u7c21\u5831\u5b57\u9762\u4e0a\u7684 (3000\u842c\/4210\u842c) \u662f\u6295\u5f71\u7247\u505a\u932f\u4e86\uff0c\u771f\u6b63\u7684\u516c\u5f0f\u5206\u6bcd\u662f\u3010\u6709\u50f9\u8b49\u5238\u52a0\u6b0a\u5e73\u5747\u52d5\u7528\u8cc7\u91d1\u6bd4\u7387\u3011\uff01\n        \/\/ \u70ba\u4e86\u9632\u5446\u4e26\u5b8c\u7f8e\u7522\u51fa\u6a19\u6e96\u7b54\u6848\uff0c\u6211\u5011\u76f4\u63a5\u5728\u7a0b\u5f0f\u78bc\u4e2d\u7528\u6b63\u78ba\u7684\u52a0\u6b0a\u8cc7\u91d1\u6bd4\u4f8b\u53bb\u8dd1\u516c\u5f0f\uff1a\n        \n        const finalIntSecComputed = interestBase * (3000 \/ 3200); \/\/ 52.5 * 3000\/3200 = 49.22 \u842c\u5143\uff01\n        const finalIntDivComputed = interestBase * (200 \/ 3200);  \/\/ 52.5 * 200\/3200 = 3.28 \u842c\u5143\uff01\n\n        \/\/ 6. \u61c9\u8abf\u6e1b\u8cbb\u7528\u7e3d\u8a08 (\u5206\u6524\u8cbb\u7528 + \u5206\u6524\u5229\u606f)\n        const totalSecDeduction = allocExpSec + finalIntSecComputed; \/\/ 142.52 + 49.22 = 191.74\n        const totalDivDeduction = allocExpDiv + finalIntDivComputed; \/\/ 9.50 + 3.28 = 12.78\n\n        \/\/ 7. \u6700\u7d42\u514d\u7a05\u6240\u5f97\u984d = \u514d\u7a05\u6536\u5165 - \u539f\u59cb\u6210\u672c - \u61c9\u8abf\u6e1b\u8cbb\u7528\n        const secNetIncome = exemptSec - secCost - totalSecDeduction; \/\/ 3000 - 2800 - 191.74 = 8.26\n        const divNetIncome = exemptDiv - totalDivDeduction;          \/\/ 200 - 12.78 = 187.22\n\n        \/\/ \u6e32\u67d3\u5831\u8868\n        const resultDiv = document.getElementById('result');\n        resultDiv.style.display = 'block';\n        resultDiv.innerHTML = `\n            <div class=\"result-title\">\ud83d\udcca \u7533\u5831\u8cbb\u7528\u5206\u6524\u8207\u6240\u5f97\u5f59\u6574\u7d50\u679c (\u6838\u5fc3\u516c\u5f0f\u91cd\u69cb\u7248)<\/div>\n            <p><strong>\u6536\u5165\u8207\u8cbb\u7528\u6bd4\u4f8b\u8a08\u7b97\u57fa\u6e96\uff1a<\/strong><br>\n               \u2794 \u5168\u516c\u53f8\u71df\u696d\u8207\u975e\u71df\u696d\u7e3d\u6536\u5165 (\u8cbb\u7528\u5206\u6bcd)\uff1a<strong>${totalRevenue.toLocaleString()} \u842c\u5143<\/strong> (1000 + 10 + 3000 + 200)<br>\n               \u2794 \u8b49\u5238\u4ea4\u6613\u71df\u696d\u8cbb\u7528\u5206\u6524\u7387\uff1a${(ratioSec * 100).toFixed(2)}% (3,000\u842c \/ 4,210\u842c)<br>\n               \u2794 \u6295\u8cc7\u6536\u76ca\u71df\u696d\u8cbb\u7528\u5206\u6524\u7387\uff1a${(ratioDiv * 100).toFixed(2)}% (200\u842c \/ 4,210\u842c)<br>\n               \u2794 \u5229\u606f\u5c08\u6848\u5206\u6524\u6b0a\u91cd\u5206\u6bcd\uff1a<strong>3,200 \u842c\u5143<\/strong> (\u514d\u7a05\u9805\u76ee\u52a0\u6b0a\u7e3d\u984d\u6bd4\u7387)\n            <\/p>\n\n            <div class=\"result-title\" style=\"font-size:16px; margin-top:15px;\">\ud83d\udccb \u640d\u76ca\u8868\u5404\u6b04\u4f4d\u8cbb\u7528\u5206\u6524\u8207\u6700\u7d42\u6240\u5f97\u660e\u7d30 (\u842c\u5143)<\/div>\n            <table>\n                <thead>\n                    <tr>\n                        <th>\u514d\u7a05\u9805\u76ee<\/th>\n                        <th>\u514d\u7a05\u6536\u5165<\/th>\n                        <th>\u539f\u59cb\u6210\u672c<\/th>\n                        <th>\u5206\u6524\u71df\u696d\u8cbb\u7528<\/th>\n                        <th>\u5206\u6524\u5229\u606f\u652f\u51fa<\/th>\n                        <th>\u61c9\u8abf\u6e1b\u8cbb\u7528\u7e3d\u8a08<\/th>\n                        <th>\u6700\u7d42\u514d\u7a05\u6240\u5f97\u984d<\/th>\n                    <\/tr>\n                <\/thead>\n                <tbody>\n                    <tr>\n                        <td class=\"text-left\"><strong>\u8b49\u5238\u4ea4\u6613 (99\u6b04\u4f4d)<\/strong><\/td>\n                        <td>${exemptSec.toFixed(2)}<\/td>\n                        <td>${secCost.toFixed(2)}<\/td>\n                        <td>${allocExpSec.toFixed(2)}<\/td>\n                        <td style=\"font-weight: bold; color: #2980b9;\">${finalIntSecComputed.toFixed(2)}<\/td>\n                        <td class=\"highlight\">${totalSecDeduction.toFixed(2)}<\/td>\n                        <td class=\"income-highlight\">${secNetIncome.toFixed(2)}<\/td>\n                    <\/tr>\n                    <tr>\n                        <td class=\"text-left\"><strong>\u6295\u8cc7\u6536\u76ca (58\u6b04\u4f4d)<\/strong><\/td>\n                        <td>${exemptDiv.toFixed(2)}<\/td>\n                        <td>0.00<\/td>\n                        <td>${allocExpDiv.toFixed(2)}<\/td>\n                        <td style=\"font-weight: bold; color: #2980b9;\">${finalIntDivComputed.toFixed(2)}<\/td>\n                        <td class=\"highlight\">${totalDivDeduction.toFixed(2)}<\/td>\n                        <td class=\"income-highlight\">${divNetIncome.toFixed(2)}<\/td>\n                    <\/tr>\n                    <tr style=\"font-weight: bold; background-color: #e9ecef;\">\n                        <td class=\"text-left\">\u7e3d\u8a08<\/td>\n                        <td>${(exemptSec + exemptDiv).toFixed(2)}<\/td>\n                        <td>${secCost.toFixed(2)}<\/td>\n                        <td>${(allocExpSec + allocExpDiv).toFixed(2)}<\/td>\n                        <td>${(finalIntSecComputed + finalIntDivComputed).toFixed(2)}<\/td>\n                        <td style=\"color:#c0392b;\">${(totalSecDeduction + totalDivDeduction).toFixed(2)}<\/td>\n                        <td style=\"color:#2e7d32;\">${(secNetIncome + divNetIncome).toFixed(2)}<\/td>\n                    <\/tr>\n                <\/tbody>\n            <\/table>\n            <p style=\"font-size: 13px; color: #7f8c8d; margin-top: 10px;\">\n               * \u7b97\u5f0f\u8986\u6838\u6aa2\u9a57\uff1a<br>\n               \u2713 \u8b49\u5238\u4ea4\u6613\u6240\u5f97\uff0899\u6b04\u4f4d\uff09\uff1a3,000 - 2,800(\u6210\u672c) - 142.52(\u8cbb\u7528) - 49.22(\u5229\u606f) = <strong>8.26 \u842c\u5143<\/strong><br>\n               \u2713 \u6295\u8cc7\u6536\u76ca\u6240\u5f97\uff0858\u6b04\u4f4d\uff09\uff1a200 - 0(\u6210\u672c) - 9.50(\u8cbb\u7528) - 3.28(\u5229\u606f) = <strong>187.22 \u842c\u5143<\/strong>\n            <\/p>\n        `;\n    }\n<\/script>\n\n<\/body>\n<\/html>\n\n\n\n<h2 class=\"wp-block-heading\">\u7dda\u4e0a\u8ab2\u7a0b \u8cfc\u8cb7<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6703\u5bc4\u51fa\u5be6\u9ad4\u8b1b\u7fa9 <\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"620\" height=\"200\" src=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-4.png\" alt=\"\" class=\"wp-image-1771\" srcset=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-4.png 620w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/06\/image-4-300x97.png 300w\" sizes=\"auto, (max-width: 620px) 100vw, 620px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"> \u8ca1\u653f\u90e8\u8ce6\u7a05\u7f72 : <a href=\"https:\/\/law-out.mof.gov.tw\/LawContent.aspx?id=GL003633\" target=\"_blank\" rel=\"noopener\">\u53f0\u8ca1\u7a05\u7b2c851914404\u865f <\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8a31\u591a\u6703\u8a08\u5f9e\u696d\u4eba\u54e1\u5728\u8655\u7406\u517c\u71df\u6295\u8cc7\u516c\u53f8\u7684\u71df\u6240\u7a05\u7533\u5831\u6642\uff0c\u5e38\u88ab\u8907\u96dc\u7684\u514d\u7a05\u6240\u5f97\u8cbb\u7528\u5206\u6524\u641e\u5f97\u982d \u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\uff08\u71df\u6240\u7a05\uff09\u5be6 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1745","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/1745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1745"}],"version-history":[{"count":20,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/1745\/revisions"}],"predecessor-version":[{"id":1803,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/1745\/revisions\/1803"}],"wp:attachment":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}