\u6cd5\u5b9a\u61c9\u7e7c\u5206\u8a08\u7b97 \u2014 \u4f9d\u7e7c\u627f\u9806\u5e8f<\/title>\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Noto+Serif+TC:wght@500;700;900&family=Noto+Sans+TC:wght@400;500;700&family=IBM+Plex+Mono:wght@400;500;600&display=swap\" rel=\"stylesheet\">\n<style>\n :root{\n --ink:#16231d;\n --ink-soft:#3a4a41;\n --mist:#eef2ee;\n --paper:#f7faf7;\n --line:#c9d3c8;\n --seal:#a8342a;\n --seal-soft:#a8342a1a;\n --gold:#a9884f;\n --skip:#9aa39a;\n }\n *{box-sizing:border-box;}\n body{\n margin:0;\n background:var(--mist);\n color:var(--ink);\n font-family:'Noto Sans TC', sans-serif;\n line-height:1.6;\n user-select:none;-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;\n }\n input,textarea{user-select:text;-webkit-user-select:text;}\n img,svg{-webkit-user-drag:none;user-drag:none;}\n .wrap{max-width:1080px;margin:0 auto;padding:48px 24px 80px;}\n\n header.title{\n display:flex;align-items:flex-end;justify-content:space-between;\n border-bottom:3px solid var(--ink);\n padding-bottom:18px;margin-bottom:6px;flex-wrap:wrap;gap:12px;\n }\n header.title h1{\n font-family:'Noto Serif TC',serif;\n font-weight:900;\n font-size:clamp(26px,4vw,38px);\n margin:0;\n letter-spacing:.04em;\n }\n header.title .sub{\n font-family:'IBM Plex Mono',monospace;\n font-size:12px;\n color:var(--ink-soft);\n letter-spacing:.08em;\n }\n .disclaimer{\n font-size:13px;color:var(--ink-soft);margin:14px 0 36px;\n border-left:3px solid var(--gold);padding:10px 14px;background:var(--paper);\n }\n\n .grid{display:grid;grid-template-columns:1fr 1fr;gap:32px;}\n @media (max-width:820px){.grid{grid-template-columns:1fr;}}\n\n .panel{\n background:var(--paper);\n border:1px solid var(--line);\n }\n .panel h2{\n font-family:'Noto Serif TC',serif;\n font-size:17px;font-weight:700;\n margin:0;padding:16px 20px;\n border-bottom:1px solid var(--line);\n display:flex;align-items:center;gap:10px;\n }\n .panel h2 .num{\n font-family:'IBM Plex Mono',monospace;\n font-size:12px;color:var(--seal);border:1px solid var(--seal);\n width:22px;height:22px;border-radius:50%;\n display:flex;align-items:center;justify-content:center;\n }\n .panel-body{padding:20px;}\n\n label.field{display:block;margin-bottom:16px;}\n label.field span.lbl{\n display:block;font-size:13px;color:var(--ink-soft);margin-bottom:6px;\n }\n input[type=number]{\n width:100%;font-family:'IBM Plex Mono',monospace;font-size:17px;\n padding:10px 12px;border:1px solid var(--line);background:#fff;\n color:var(--ink);\n }\n input[type=number]:focus{outline:2px solid var(--gold);border-color:var(--gold);}\n\n .spouse-toggle{\n display:flex;align-items:center;gap:10px;\n padding:12px 14px;border:1px solid var(--line);background:#fff;\n margin-bottom:20px;cursor:pointer;user-select:none;\n }\n .spouse-toggle input{width:18px;height:18px;accent-color:var(--seal);}\n .spouse-toggle .lbl{font-size:14px;font-weight:500;}\n\n .order-row{\n display:grid;grid-template-columns:26px 1fr 100px;\n align-items:center;gap:10px;\n padding:10px 0;border-bottom:1px dashed var(--line);\n }\n .order-row:last-child{border-bottom:none;}\n .order-row .tag{\n font-family:'IBM Plex Mono',monospace;font-size:12px;\n color:#fff;background:var(--ink);\n width:26px;height:26px;border-radius:50%;\n display:flex;align-items:center;justify-content:center;\n }\n .order-row .name{font-size:13.5px;}\n .order-row .name small{display:block;color:var(--ink-soft);font-size:11.5px;}\n .order-row input{padding:6px 8px;font-size:15px;text-align:center;}\n\n button#calc{\n margin-top:22px;width:100%;\n background:var(--ink);color:#fff;border:none;\n font-family:'Noto Serif TC',serif;font-weight:700;font-size:16px;\n padding:14px;cursor:pointer;letter-spacing:.05em;\n transition:background .15s;\n }\n button#calc:hover{background:var(--seal);}\n\n \/* Result panel *\/\n #result-empty{\n padding:40px 20px;text-align:center;color:var(--ink-soft);font-size:14px;\n }\n .lead-line{\n font-size:13px;color:var(--ink-soft);padding:14px 20px;\n border-bottom:1px solid var(--line);background:var(--mist);\n }\n .lead-line b{color:var(--ink);}\n .order-status{\n display:flex;flex-wrap:wrap;gap:8px;padding:14px 20px;border-bottom:1px solid var(--line);\n }\n .pill{\n font-family:'IBM Plex Mono',monospace;font-size:11px;\n padding:4px 9px;border:1px solid var(--line);color:var(--skip);\n }\n .pill.active{border-color:var(--seal);color:var(--seal);font-weight:600;}\n\n table.ledger{width:100%;border-collapse:collapse;}\n table.ledger th{\n font-size:11px;color:var(--ink-soft);text-align:left;\n padding:10px 20px;border-bottom:1px solid var(--line);font-weight:500;\n }\n table.ledger td{\n padding:14px 20px;border-bottom:1px solid var(--line);font-size:14px;\n vertical-align:middle;\n }\n table.ledger tr:last-child td{border-bottom:none;}\n td.who{display:flex;align-items:center;gap:10px;}\n .stamp{\n flex:0 0 auto;width:44px;height:44px;border-radius:50%;\n border:2px solid var(--seal);color:var(--seal);\n font-family:'Noto Serif TC',serif;font-weight:700;font-size:13px;\n display:flex;align-items:center;justify-content:center;\n transform:rotate(-6deg);\n }\n .stamp.blood{border-color:var(--ink);color:var(--ink);}\n td.pct{font-family:'IBM Plex Mono',monospace;font-size:15px;color:var(--seal);white-space:nowrap;}\n td.amt{font-family:'IBM Plex Mono',monospace;font-size:15px;text-align:right;white-space:nowrap;}\n tfoot td{\n padding:14px 20px;font-family:'IBM Plex Mono',monospace;font-size:13px;\n border-top:2px solid var(--ink);color:var(--ink-soft);\n }\n tfoot td.total-amt{text-align:right;color:var(--ink);font-weight:600;}\n\n .error-box{\n margin:18px;padding:16px;border:1px solid var(--seal);background:var(--seal-soft);\n color:var(--seal);font-size:13.5px;\n }\n\n .foot-note{\n margin-top:36px;font-size:12px;color:var(--ink-soft);\n border-top:1px solid var(--line);padding-top:16px;\n }\n<\/style>\n<\/head>\n<body>\n<div class=\"wrap\">\n\n <header class=\"title\">\n <h1>\u6cd5\u5b9a\u61c9\u7e7c\u5206\u8a08\u7b97<\/h1>\n <div class=\"sub\">\u6c11\u6cd5\u7b2c 1138 \u689d\u30fb\u7b2c 1144 \u689d \u2014 \u4f9d\u7e7c\u627f\u9806\u5e8f\u8a66\u7b97<\/div>\n <\/header>\n <div class=\"disclaimer\">\n \u672c\u5de5\u5177\u50c5\u8a66\u7b97\u300c\u6cd5\u5b9a\u61c9\u7e7c\u5206\u300d\u6bd4\u4f8b\u8207\u91d1\u984d\uff0c\u4e0d\u542b\u907a\u7522\u7a05\u4e4b\u514d\u7a05\u984d\u3001\u6263\u9664\u984d\u8207\u7d2f\u9032\u7a05\u7387\uff08\u8a72\u90e8\u5206\u898f\u5b9a\u6703\u96a8\u5e74\u5ea6\u8abf\u6574\uff0c\u8acb\u4ee5\u8ca1\u653f\u90e8\u570b\u7a05\u5c40\u6700\u65b0\u516c\u544a\u70ba\u6e96\uff09\u3002\u4ea6\u4e0d\u542b\u4ee3\u4f4d\u7e7c\u627f\u3001\u62cb\u68c4\u7e7c\u627f\u3001\u61c9\u7e7c\u5206\u6307\u5b9a\u7b49\u7279\u6b8a\u60c5\u5f62\u3002\n <\/div>\n\n <div class=\"grid\">\n\n \n <div class=\"panel\">\n <h2><span class=\"num\">1<\/span>\u8f38\u5165\u8cc7\u7522\u8207\u7e7c\u627f\u4eba<\/h2>\n <div class=\"panel-body\">\n\n <label class=\"field\">\n <span class=\"lbl\">\u907a\u7522\u7e3d\u984d\uff08\u65b0\u53f0\u5e63\uff09<\/span>\n <input type=\"number\" id=\"totalAssets\" min=\"0\" step=\"1000\" placeholder=\"\u4f8b\u5982 20000000\">\n <\/label>\n\n <label class=\"spouse-toggle\" for=\"hasSpouse\">\n <input type=\"checkbox\" id=\"hasSpouse\">\n <span class=\"lbl\">\u6709\u914d\u5076\uff08\u914d\u5076\u70ba\u7576\u7136\u7e7c\u627f\u4eba\uff0c\u8207\u6700\u5148\u9806\u4f4d\u8840\u89aa\u5171\u540c\u7e7c\u627f\uff09<\/span>\n <\/label>\n\n <div class=\"order-row\">\n <div class=\"tag\">1<\/div>\n <div class=\"name\">\u76f4\u7cfb\u8840\u89aa\u5351\u89aa\u5c6c<small>\u5b50\u5973\u3001\u5b6b\u5b50\u5973\uff08\u4ee3\u4f4d\u7e7c\u627f\u672a\u5217\u5165\u8a08\u7b97\uff09<\/small><\/div>\n <input type=\"number\" min=\"0\" step=\"1\" value=\"0\" id=\"order1\">\n <\/div>\n <div class=\"order-row\">\n <div class=\"tag\">2<\/div>\n <div class=\"name\">\u7236\u6bcd<small>\u50c5\u7b2c\u4e00\u9806\u4f4d\u7121\u4eba\u6642\u624d\u8a08\u5165<\/small><\/div>\n <input type=\"number\" min=\"0\" step=\"1\" value=\"0\" id=\"order2\">\n <\/div>\n <div class=\"order-row\">\n <div class=\"tag\">3<\/div>\n <div class=\"name\">\u5144\u5f1f\u59ca\u59b9<small>\u50c5\u7b2c\u4e00\u3001\u4e8c\u9806\u4f4d\u7686\u7121\u4eba\u6642\u624d\u8a08\u5165<\/small><\/div>\n <input type=\"number\" min=\"0\" step=\"1\" value=\"0\" id=\"order3\">\n <\/div>\n <div class=\"order-row\">\n <div class=\"tag\">4<\/div>\n <div class=\"name\">\u7956\u7236\u6bcd<small>\u50c5\u524d\u4e09\u9806\u4f4d\u7686\u7121\u4eba\u6642\u624d\u8a08\u5165<\/small><\/div>\n <input type=\"number\" min=\"0\" step=\"1\" value=\"0\" id=\"order4\">\n <\/div>\n\n <button id=\"calc\">\u8a66\u7b97\u61c9\u7e7c\u5206<\/button>\n <\/div>\n <\/div>\n\n \n <div class=\"panel\">\n <h2><span class=\"num\">2<\/span>\u61c9\u7e7c\u5206\u7d50\u679c<\/h2>\n <div id=\"resultArea\">\n <div id=\"result-empty\">\u8f38\u5165\u5de6\u5074\u8cc7\u6599\u5f8c\uff0c\u6309\u300c\u8a66\u7b97\u61c9\u7e7c\u5206\u300d\u67e5\u770b\u7d50\u679c\u3002<\/div>\n <\/div>\n <\/div>\n\n <\/div>\n\n <div class=\"foot-note\">\n \u6cd5\u5f8b\u4f9d\u64da\uff1a\u6c11\u6cd5\u7b2c 1138 \u689d\u5b9a\u7e7c\u627f\u4eba\u9806\u5e8f\uff08\u76f4\u7cfb\u8840\u89aa\u5351\u89aa\u5c6c \u2192 \u7236\u6bcd \u2192 \u5144\u5f1f\u59ca\u59b9 \u2192 \u7956\u7236\u6bcd\uff09\uff0c\u914d\u5076\u4e0d\u5217\u9806\u5e8f\u3001\u6046\u70ba\u7e7c\u627f\u4eba\u3002\u7b2c 1144 \u689d\u5b9a\u914d\u5076\u61c9\u7e7c\u5206\uff1a\u8207\u7b2c\u4e00\u9806\u4f4d\u540c\u70ba\u7e7c\u627f\u6642\uff0c\u6309\u4eba\u6578\u5e73\u5747\u5206\u914d\uff1b\u8207\u7b2c\u4e8c\u3001\u4e09\u9806\u4f4d\u540c\u70ba\u7e7c\u627f\u6642\uff0c\u914d\u5076\u5f97\u4e8c\u5206\u4e4b\u4e00\uff0c\u5176\u9918\u7531\u8a72\u9806\u4f4d\u5e73\u5747\u5206\u914d\uff1b\u8207\u7b2c\u56db\u9806\u4f4d\u540c\u70ba\u7e7c\u627f\u6642\uff0c\u914d\u5076\u5f97\u4e09\u5206\u4e4b\u4e8c\uff1b\u82e5\u7121\u5404\u9806\u4f4d\u7e7c\u627f\u4eba\uff0c\u914d\u5076\u5f97\u5168\u90e8\u907a\u7522\u3002\n <\/div>\n\n<\/div>\n\n<script>\nconst ORDER_LABEL = {\n 1: '\u7b2c\u4e00\u9806\u4f4d\u30fb\u76f4\u7cfb\u8840\u89aa\u5351\u89aa\u5c6c',\n 2: '\u7b2c\u4e8c\u9806\u4f4d\u30fb\u7236\u6bcd',\n 3: '\u7b2c\u4e09\u9806\u4f4d\u30fb\u5144\u5f1f\u59ca\u59b9',\n 4: '\u7b2c\u56db\u9806\u4f4d\u30fb\u7956\u7236\u6bcd'\n};\n\ndocument.getElementById('calc').addEventListener('click', () => {\n const total = parseFloat(document.getElementById('totalAssets').value);\n const hasSpouse = document.getElementById('hasSpouse').checked;\n const counts = {\n 1: parseInt(document.getElementById('order1').value) || 0,\n 2: parseInt(document.getElementById('order2').value) || 0,\n 3: parseInt(document.getElementById('order3').value) || 0,\n 4: parseInt(document.getElementById('order4').value) || 0\n };\n\n const area = document.getElementById('resultArea');\n\n if (!total || total <= 0) {\n area.innerHTML = `<div class=\"error-box\">\u8acb\u5148\u8f38\u5165\u6709\u6548\u7684\u907a\u7522\u7e3d\u984d\u3002<\/div>`;\n return;\n }\n\n \/\/ find first non-empty order\n let activeOrder = null;\n for (const o of [1,2,3,4]) {\n if (counts[o] > 0) { activeOrder = o; break; }\n }\n\n if (!hasSpouse && activeOrder === null) {\n area.innerHTML = `<div class=\"error-box\">\u67e5\u7121\u914d\u5076\u53ca\u4efb\u4e00\u9806\u4f4d\u6cd5\u5b9a\u7e7c\u627f\u4eba\u3002\u4f9d\u6c11\u6cd5\u898f\u5b9a\uff0c\u6b64\u7a2e\u60c5\u5f62\u4e4b\u907a\u7522\u6b78\u5c6c\u570b\u5eab\uff08\u5217\u70ba\u7121\u4eba\u7e7c\u627f\u8ca1\u7522\uff0c\u9808\u7d93\u516c\u793a\u50ac\u544a\u7b49\u6cd5\u5b9a\u7a0b\u5e8f\uff09\uff0c\u672c\u5de5\u5177\u4e0d\u8a66\u7b97\u6bd4\u4f8b\u3002<\/div>`;\n return;\n }\n\n \/\/ build rows: {label, isSpouse, headcount, pct, amtEach}\n let rows = [];\n let spousePct = 0;\n\n if (hasSpouse && activeOrder === null) {\n spousePct = 1;\n } else if (hasSpouse && activeOrder === 1) {\n const heads = counts[1] + 1;\n spousePct = 1\/heads;\n rows.push({label: ORDER_LABEL[1] + '\uff08\u6bcf\u4eba\uff09', headcount: counts[1], pct: 1\/heads});\n } else if (hasSpouse && (activeOrder === 2 || activeOrder === 3)) {\n spousePct = 0.5;\n rows.push({label: ORDER_LABEL[activeOrder] + '\uff08\u6bcf\u4eba\uff09', headcount: counts[activeOrder], pct: 0.5 \/ counts[activeOrder]});\n } else if (hasSpouse && activeOrder === 4) {\n spousePct = 2\/3;\n rows.push({label: ORDER_LABEL[4] + '\uff08\u6bcf\u4eba\uff09', headcount: counts[4], pct: (1\/3) \/ counts[4]});\n } else if (!hasSpouse && activeOrder !== null) {\n rows.push({label: ORDER_LABEL[activeOrder] + '\uff08\u6bcf\u4eba\uff09', headcount: counts[activeOrder], pct: 1 \/ counts[activeOrder]});\n }\n\n \/\/ render order status pills\n const pillsHtml = [1,2,3,4].map(o => {\n const isActive = o === activeOrder;\n const has = counts[o] > 0;\n let text = ORDER_LABEL[o].split('\u30fb')[1];\n if (!has) text += '\uff08\u7121\u4eba\u30fb\u8df3\u904e\uff09';\n else if (isActive) text += '\uff08\u672c\u6b21\u9069\u7528\uff09';\n return `<span class=\"pill ${isActive ? 'active':''}\">${text}<\/span>`;\n }).join('');\n\n let bodyRows = '';\n let fmt = n => Math.round(n).toLocaleString('zh-TW');\n\n if (hasSpouse) {\n bodyRows += `\n <tr>\n <td class=\"who\"><div class=\"stamp\">\u914d\u5076<\/div>\u914d\u5076<\/td>\n <td class=\"pct\">${(spousePct*100).toFixed(2)}%<\/td>\n <td class=\"amt\">NT$ ${fmt(total*spousePct)}<\/td>\n <\/tr>`;\n }\n\n rows.forEach(r => {\n for (let i=1;i<=r.headcount;i++){\n bodyRows += `\n <tr>\n <td class=\"who\"><div class=\"stamp blood\">${activeOrder}<\/div>${r.label.replace('\uff08\u6bcf\u4eba\uff09','')} #${i}<\/td>\n <td class=\"pct\">${(r.pct*100).toFixed(2)}%<\/td>\n <td class=\"amt\">NT$ ${fmt(total*r.pct)}<\/td>\n <\/tr>`;\n }\n });\n\n const leadText = activeOrder === null\n ? `\u914d\u5076\u70ba\u552f\u4e00\u7e7c\u627f\u4eba\uff08\u7b2c\u4e00\u81f3\u7b2c\u56db\u9806\u4f4d\u5747\u7121\u4eba\uff09\uff0c\u7368\u5f97\u907a\u7522\u5168\u90e8\u3002`\n : `\u9069\u7528${ORDER_LABEL[activeOrder]}\uff0c${hasSpouse ? '\u914d\u5076\u8207\u8a72\u9806\u4f4d\u5171\u540c\u7e7c\u627f' : '\u8a72\u9806\u4f4d\u55ae\u7368\u7e7c\u627f\uff08\u7121\u914d\u5076\uff09'}\u3002`;\n\n area.innerHTML = `\n <div class=\"lead-line\"><b>\u8a66\u7b97\u7d50\u679c\uff1a<\/b>${leadText}<\/div>\n <div class=\"order-status\">${pillsHtml}<\/div>\n <table class=\"ledger\">\n <thead>\n <tr><th>\u7e7c\u627f\u4eba<\/th><th>\u61c9\u7e7c\u5206\u6bd4\u4f8b<\/th><th style=\"text-align:right\">\u5206\u914d\u91d1\u984d<\/th><\/tr>\n <\/thead>\n <tbody>${bodyRows}<\/tbody>\n <tfoot>\n <tr><td colspan=\"2\">\u907a\u7522\u7e3d\u984d<\/td><td class=\"total-amt\">NT$ ${fmt(total)}<\/td><\/tr>\n <\/tfoot>\n <\/table>\n `;\n});\n<\/script>\n<script>\ndocument.addEventListener('contextmenu', e => e.preventDefault());\ndocument.addEventListener('dragstart', e => e.preventDefault());\ndocument.addEventListener('keydown', e => {\n const k = e.key.toLowerCase();\n if (e.key === 'F12') e.preventDefault();\n if ((e.ctrlKey || e.metaKey) && e.shiftKey && ['i','j','c'].includes(k)) e.preventDefault();\n if ((e.ctrlKey || e.metaKey) && (k === 'u' || k === 's')) e.preventDefault();\n});\n<\/script>\n<\/body>\n<\/html>\n","protected":false},"excerpt":{"rendered":"<p>\u6c11\u6cd5\u7b2c 1138 \u689d\u30fb\u7b2c 1144 \u689d \u2014 \u4f9d\u7e7c\u627f\u9806\u5e8f\u8a66\u7b97 \u6cd5\u5b9a\u61c9\u7e7c\u5206\u8a08\u7b97 \u2014 \u4f9d\u7e7c\u627f\u9806\u5e8f \u6cd5\u5b9a\u61c9\u7e7c\u5206\u8a08\u7b97 \u6c11 […]<\/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-2641","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\/2641","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=2641"}],"version-history":[{"count":3,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2641\/revisions"}],"predecessor-version":[{"id":2671,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2641\/revisions\/2671"}],"wp:attachment":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

{"id":2641,"date":"2026-08-08T22:03:14","date_gmt":"2026-08-08T14:03:14","guid":{"rendered":"https:\/\/www.allwincpa.com\/?p=2641"},"modified":"2026-08-10T13:00:16","modified_gmt":"2026-08-10T05:00:16","slug":"%e6%b3%95%e5%ae%9a%e6%87%89%e7%b9%bc%e5%88%86%e8%a8%88%e7%ae%97","status":"publish","type":"post","link":"https:\/\/www.allwincpa.com\/?p=2641","title":{"rendered":"\u6cd5\u5b9a\u61c9\u7e7c\u5206\u8a08\u7b97"},"content":{"rendered":"\n

\u6c11\u6cd5\u7b2c 1138 \u689d\u30fb\u7b2c 1144 \u689d \u2014 \u4f9d\u7e7c\u627f\u9806\u5e8f\u8a66\u7b97<\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/p>\n\n\n\n\n\n\n\n\n\u6cd5\u5b9a\u61c9\u7e7c\u5206\u8a08\u7b97 \u2014 \u4f9d\u7e7c\u627f\u9806\u5e8f<\/title>\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Noto+Serif+TC:wght@500;700;900&family=Noto+Sans+TC:wght@400;500;700&family=IBM+Plex+Mono:wght@400;500;600&display=swap\" rel=\"stylesheet\">\n<style>\n :root{\n --ink:#16231d;\n --ink-soft:#3a4a41;\n --mist:#eef2ee;\n --paper:#f7faf7;\n --line:#c9d3c8;\n --seal:#a8342a;\n --seal-soft:#a8342a1a;\n --gold:#a9884f;\n --skip:#9aa39a;\n }\n *{box-sizing:border-box;}\n body{\n margin:0;\n background:var(--mist);\n color:var(--ink);\n font-family:'Noto Sans TC', sans-serif;\n line-height:1.6;\n user-select:none;-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;\n }\n input,textarea{user-select:text;-webkit-user-select:text;}\n img,svg{-webkit-user-drag:none;user-drag:none;}\n .wrap{max-width:1080px;margin:0 auto;padding:48px 24px 80px;}\n\n header.title{\n display:flex;align-items:flex-end;justify-content:space-between;\n border-bottom:3px solid var(--ink);\n padding-bottom:18px;margin-bottom:6px;flex-wrap:wrap;gap:12px;\n }\n header.title h1{\n font-family:'Noto Serif TC',serif;\n font-weight:900;\n font-size:clamp(26px,4vw,38px);\n margin:0;\n letter-spacing:.04em;\n }\n header.title .sub{\n font-family:'IBM Plex Mono',monospace;\n font-size:12px;\n color:var(--ink-soft);\n letter-spacing:.08em;\n }\n .disclaimer{\n font-size:13px;color:var(--ink-soft);margin:14px 0 36px;\n border-left:3px solid var(--gold);padding:10px 14px;background:var(--paper);\n }\n\n .grid{display:grid;grid-template-columns:1fr 1fr;gap:32px;}\n @media (max-width:820px){.grid{grid-template-columns:1fr;}}\n\n .panel{\n background:var(--paper);\n border:1px solid var(--line);\n }\n .panel h2{\n font-family:'Noto Serif TC',serif;\n font-size:17px;font-weight:700;\n margin:0;padding:16px 20px;\n border-bottom:1px solid var(--line);\n display:flex;align-items:center;gap:10px;\n }\n .panel h2 .num{\n font-family:'IBM Plex Mono',monospace;\n font-size:12px;color:var(--seal);border:1px solid var(--seal);\n width:22px;height:22px;border-radius:50%;\n display:flex;align-items:center;justify-content:center;\n }\n .panel-body{padding:20px;}\n\n label.field{display:block;margin-bottom:16px;}\n label.field span.lbl{\n display:block;font-size:13px;color:var(--ink-soft);margin-bottom:6px;\n }\n input[type=number]{\n width:100%;font-family:'IBM Plex Mono',monospace;font-size:17px;\n padding:10px 12px;border:1px solid var(--line);background:#fff;\n color:var(--ink);\n }\n input[type=number]:focus{outline:2px solid var(--gold);border-color:var(--gold);}\n\n .spouse-toggle{\n display:flex;align-items:center;gap:10px;\n padding:12px 14px;border:1px solid var(--line);background:#fff;\n margin-bottom:20px;cursor:pointer;user-select:none;\n }\n .spouse-toggle input{width:18px;height:18px;accent-color:var(--seal);}\n .spouse-toggle .lbl{font-size:14px;font-weight:500;}\n\n .order-row{\n display:grid;grid-template-columns:26px 1fr 100px;\n align-items:center;gap:10px;\n padding:10px 0;border-bottom:1px dashed var(--line);\n }\n .order-row:last-child{border-bottom:none;}\n .order-row .tag{\n font-family:'IBM Plex Mono',monospace;font-size:12px;\n color:#fff;background:var(--ink);\n width:26px;height:26px;border-radius:50%;\n display:flex;align-items:center;justify-content:center;\n }\n .order-row .name{font-size:13.5px;}\n .order-row .name small{display:block;color:var(--ink-soft);font-size:11.5px;}\n .order-row input{padding:6px 8px;font-size:15px;text-align:center;}\n\n button#calc{\n margin-top:22px;width:100%;\n background:var(--ink);color:#fff;border:none;\n font-family:'Noto Serif TC',serif;font-weight:700;font-size:16px;\n padding:14px;cursor:pointer;letter-spacing:.05em;\n transition:background .15s;\n }\n button#calc:hover{background:var(--seal);}\n\n \/* Result panel *\/\n #result-empty{\n padding:40px 20px;text-align:center;color:var(--ink-soft);font-size:14px;\n }\n .lead-line{\n font-size:13px;color:var(--ink-soft);padding:14px 20px;\n border-bottom:1px solid var(--line);background:var(--mist);\n }\n .lead-line b{color:var(--ink);}\n .order-status{\n display:flex;flex-wrap:wrap;gap:8px;padding:14px 20px;border-bottom:1px solid var(--line);\n }\n .pill{\n font-family:'IBM Plex Mono',monospace;font-size:11px;\n padding:4px 9px;border:1px solid var(--line);color:var(--skip);\n }\n .pill.active{border-color:var(--seal);color:var(--seal);font-weight:600;}\n\n table.ledger{width:100%;border-collapse:collapse;}\n table.ledger th{\n font-size:11px;color:var(--ink-soft);text-align:left;\n padding:10px 20px;border-bottom:1px solid var(--line);font-weight:500;\n }\n table.ledger td{\n padding:14px 20px;border-bottom:1px solid var(--line);font-size:14px;\n vertical-align:middle;\n }\n table.ledger tr:last-child td{border-bottom:none;}\n td.who{display:flex;align-items:center;gap:10px;}\n .stamp{\n flex:0 0 auto;width:44px;height:44px;border-radius:50%;\n border:2px solid var(--seal);color:var(--seal);\n font-family:'Noto Serif TC',serif;font-weight:700;font-size:13px;\n display:flex;align-items:center;justify-content:center;\n transform:rotate(-6deg);\n }\n .stamp.blood{border-color:var(--ink);color:var(--ink);}\n td.pct{font-family:'IBM Plex Mono',monospace;font-size:15px;color:var(--seal);white-space:nowrap;}\n td.amt{font-family:'IBM Plex Mono',monospace;font-size:15px;text-align:right;white-space:nowrap;}\n tfoot td{\n padding:14px 20px;font-family:'IBM Plex Mono',monospace;font-size:13px;\n border-top:2px solid var(--ink);color:var(--ink-soft);\n }\n tfoot td.total-amt{text-align:right;color:var(--ink);font-weight:600;}\n\n .error-box{\n margin:18px;padding:16px;border:1px solid var(--seal);background:var(--seal-soft);\n color:var(--seal);font-size:13.5px;\n }\n\n .foot-note{\n margin-top:36px;font-size:12px;color:var(--ink-soft);\n border-top:1px solid var(--line);padding-top:16px;\n }\n<\/style>\n<\/head>\n<body>\n<div class=\"wrap\">\n\n <header class=\"title\">\n <h1>\u6cd5\u5b9a\u61c9\u7e7c\u5206\u8a08\u7b97<\/h1>\n <div class=\"sub\">\u6c11\u6cd5\u7b2c 1138 \u689d\u30fb\u7b2c 1144 \u689d \u2014 \u4f9d\u7e7c\u627f\u9806\u5e8f\u8a66\u7b97<\/div>\n <\/header>\n <div class=\"disclaimer\">\n \u672c\u5de5\u5177\u50c5\u8a66\u7b97\u300c\u6cd5\u5b9a\u61c9\u7e7c\u5206\u300d\u6bd4\u4f8b\u8207\u91d1\u984d\uff0c\u4e0d\u542b\u907a\u7522\u7a05\u4e4b\u514d\u7a05\u984d\u3001\u6263\u9664\u984d\u8207\u7d2f\u9032\u7a05\u7387\uff08\u8a72\u90e8\u5206\u898f\u5b9a\u6703\u96a8\u5e74\u5ea6\u8abf\u6574\uff0c\u8acb\u4ee5\u8ca1\u653f\u90e8\u570b\u7a05\u5c40\u6700\u65b0\u516c\u544a\u70ba\u6e96\uff09\u3002\u4ea6\u4e0d\u542b\u4ee3\u4f4d\u7e7c\u627f\u3001\u62cb\u68c4\u7e7c\u627f\u3001\u61c9\u7e7c\u5206\u6307\u5b9a\u7b49\u7279\u6b8a\u60c5\u5f62\u3002\n <\/div>\n\n <div class=\"grid\">\n\n \n <div class=\"panel\">\n <h2><span class=\"num\">1<\/span>\u8f38\u5165\u8cc7\u7522\u8207\u7e7c\u627f\u4eba<\/h2>\n <div class=\"panel-body\">\n\n <label class=\"field\">\n <span class=\"lbl\">\u907a\u7522\u7e3d\u984d\uff08\u65b0\u53f0\u5e63\uff09<\/span>\n <input type=\"number\" id=\"totalAssets\" min=\"0\" step=\"1000\" placeholder=\"\u4f8b\u5982 20000000\">\n <\/label>\n\n <label class=\"spouse-toggle\" for=\"hasSpouse\">\n <input type=\"checkbox\" id=\"hasSpouse\">\n <span class=\"lbl\">\u6709\u914d\u5076\uff08\u914d\u5076\u70ba\u7576\u7136\u7e7c\u627f\u4eba\uff0c\u8207\u6700\u5148\u9806\u4f4d\u8840\u89aa\u5171\u540c\u7e7c\u627f\uff09<\/span>\n <\/label>\n\n <div class=\"order-row\">\n <div class=\"tag\">1<\/div>\n <div class=\"name\">\u76f4\u7cfb\u8840\u89aa\u5351\u89aa\u5c6c<small>\u5b50\u5973\u3001\u5b6b\u5b50\u5973\uff08\u4ee3\u4f4d\u7e7c\u627f\u672a\u5217\u5165\u8a08\u7b97\uff09<\/small><\/div>\n <input type=\"number\" min=\"0\" step=\"1\" value=\"0\" id=\"order1\">\n <\/div>\n <div class=\"order-row\">\n <div class=\"tag\">2<\/div>\n <div class=\"name\">\u7236\u6bcd<small>\u50c5\u7b2c\u4e00\u9806\u4f4d\u7121\u4eba\u6642\u624d\u8a08\u5165<\/small><\/div>\n <input type=\"number\" min=\"0\" step=\"1\" value=\"0\" id=\"order2\">\n <\/div>\n <div class=\"order-row\">\n <div class=\"tag\">3<\/div>\n <div class=\"name\">\u5144\u5f1f\u59ca\u59b9<small>\u50c5\u7b2c\u4e00\u3001\u4e8c\u9806\u4f4d\u7686\u7121\u4eba\u6642\u624d\u8a08\u5165<\/small><\/div>\n <input type=\"number\" min=\"0\" step=\"1\" value=\"0\" id=\"order3\">\n <\/div>\n <div class=\"order-row\">\n <div class=\"tag\">4<\/div>\n <div class=\"name\">\u7956\u7236\u6bcd<small>\u50c5\u524d\u4e09\u9806\u4f4d\u7686\u7121\u4eba\u6642\u624d\u8a08\u5165<\/small><\/div>\n <input type=\"number\" min=\"0\" step=\"1\" value=\"0\" id=\"order4\">\n <\/div>\n\n <button id=\"calc\">\u8a66\u7b97\u61c9\u7e7c\u5206<\/button>\n <\/div>\n <\/div>\n\n \n <div class=\"panel\">\n <h2><span class=\"num\">2<\/span>\u61c9\u7e7c\u5206\u7d50\u679c<\/h2>\n <div id=\"resultArea\">\n <div id=\"result-empty\">\u8f38\u5165\u5de6\u5074\u8cc7\u6599\u5f8c\uff0c\u6309\u300c\u8a66\u7b97\u61c9\u7e7c\u5206\u300d\u67e5\u770b\u7d50\u679c\u3002<\/div>\n <\/div>\n <\/div>\n\n <\/div>\n\n <div class=\"foot-note\">\n \u6cd5\u5f8b\u4f9d\u64da\uff1a\u6c11\u6cd5\u7b2c 1138 \u689d\u5b9a\u7e7c\u627f\u4eba\u9806\u5e8f\uff08\u76f4\u7cfb\u8840\u89aa\u5351\u89aa\u5c6c \u2192 \u7236\u6bcd \u2192 \u5144\u5f1f\u59ca\u59b9 \u2192 \u7956\u7236\u6bcd\uff09\uff0c\u914d\u5076\u4e0d\u5217\u9806\u5e8f\u3001\u6046\u70ba\u7e7c\u627f\u4eba\u3002\u7b2c 1144 \u689d\u5b9a\u914d\u5076\u61c9\u7e7c\u5206\uff1a\u8207\u7b2c\u4e00\u9806\u4f4d\u540c\u70ba\u7e7c\u627f\u6642\uff0c\u6309\u4eba\u6578\u5e73\u5747\u5206\u914d\uff1b\u8207\u7b2c\u4e8c\u3001\u4e09\u9806\u4f4d\u540c\u70ba\u7e7c\u627f\u6642\uff0c\u914d\u5076\u5f97\u4e8c\u5206\u4e4b\u4e00\uff0c\u5176\u9918\u7531\u8a72\u9806\u4f4d\u5e73\u5747\u5206\u914d\uff1b\u8207\u7b2c\u56db\u9806\u4f4d\u540c\u70ba\u7e7c\u627f\u6642\uff0c\u914d\u5076\u5f97\u4e09\u5206\u4e4b\u4e8c\uff1b\u82e5\u7121\u5404\u9806\u4f4d\u7e7c\u627f\u4eba\uff0c\u914d\u5076\u5f97\u5168\u90e8\u907a\u7522\u3002\n <\/div>\n\n<\/div>\n\n<script>\nconst ORDER_LABEL = {\n 1: '\u7b2c\u4e00\u9806\u4f4d\u30fb\u76f4\u7cfb\u8840\u89aa\u5351\u89aa\u5c6c',\n 2: '\u7b2c\u4e8c\u9806\u4f4d\u30fb\u7236\u6bcd',\n 3: '\u7b2c\u4e09\u9806\u4f4d\u30fb\u5144\u5f1f\u59ca\u59b9',\n 4: '\u7b2c\u56db\u9806\u4f4d\u30fb\u7956\u7236\u6bcd'\n};\n\ndocument.getElementById('calc').addEventListener('click', () => {\n const total = parseFloat(document.getElementById('totalAssets').value);\n const hasSpouse = document.getElementById('hasSpouse').checked;\n const counts = {\n 1: parseInt(document.getElementById('order1').value) || 0,\n 2: parseInt(document.getElementById('order2').value) || 0,\n 3: parseInt(document.getElementById('order3').value) || 0,\n 4: parseInt(document.getElementById('order4').value) || 0\n };\n\n const area = document.getElementById('resultArea');\n\n if (!total || total <= 0) {\n area.innerHTML = `<div class=\"error-box\">\u8acb\u5148\u8f38\u5165\u6709\u6548\u7684\u907a\u7522\u7e3d\u984d\u3002<\/div>`;\n return;\n }\n\n \/\/ find first non-empty order\n let activeOrder = null;\n for (const o of [1,2,3,4]) {\n if (counts[o] > 0) { activeOrder = o; break; }\n }\n\n if (!hasSpouse && activeOrder === null) {\n area.innerHTML = `<div class=\"error-box\">\u67e5\u7121\u914d\u5076\u53ca\u4efb\u4e00\u9806\u4f4d\u6cd5\u5b9a\u7e7c\u627f\u4eba\u3002\u4f9d\u6c11\u6cd5\u898f\u5b9a\uff0c\u6b64\u7a2e\u60c5\u5f62\u4e4b\u907a\u7522\u6b78\u5c6c\u570b\u5eab\uff08\u5217\u70ba\u7121\u4eba\u7e7c\u627f\u8ca1\u7522\uff0c\u9808\u7d93\u516c\u793a\u50ac\u544a\u7b49\u6cd5\u5b9a\u7a0b\u5e8f\uff09\uff0c\u672c\u5de5\u5177\u4e0d\u8a66\u7b97\u6bd4\u4f8b\u3002<\/div>`;\n return;\n }\n\n \/\/ build rows: {label, isSpouse, headcount, pct, amtEach}\n let rows = [];\n let spousePct = 0;\n\n if (hasSpouse && activeOrder === null) {\n spousePct = 1;\n } else if (hasSpouse && activeOrder === 1) {\n const heads = counts[1] + 1;\n spousePct = 1\/heads;\n rows.push({label: ORDER_LABEL[1] + '\uff08\u6bcf\u4eba\uff09', headcount: counts[1], pct: 1\/heads});\n } else if (hasSpouse && (activeOrder === 2 || activeOrder === 3)) {\n spousePct = 0.5;\n rows.push({label: ORDER_LABEL[activeOrder] + '\uff08\u6bcf\u4eba\uff09', headcount: counts[activeOrder], pct: 0.5 \/ counts[activeOrder]});\n } else if (hasSpouse && activeOrder === 4) {\n spousePct = 2\/3;\n rows.push({label: ORDER_LABEL[4] + '\uff08\u6bcf\u4eba\uff09', headcount: counts[4], pct: (1\/3) \/ counts[4]});\n } else if (!hasSpouse && activeOrder !== null) {\n rows.push({label: ORDER_LABEL[activeOrder] + '\uff08\u6bcf\u4eba\uff09', headcount: counts[activeOrder], pct: 1 \/ counts[activeOrder]});\n }\n\n \/\/ render order status pills\n const pillsHtml = [1,2,3,4].map(o => {\n const isActive = o === activeOrder;\n const has = counts[o] > 0;\n let text = ORDER_LABEL[o].split('\u30fb')[1];\n if (!has) text += '\uff08\u7121\u4eba\u30fb\u8df3\u904e\uff09';\n else if (isActive) text += '\uff08\u672c\u6b21\u9069\u7528\uff09';\n return `<span class=\"pill ${isActive ? 'active':''}\">${text}<\/span>`;\n }).join('');\n\n let bodyRows = '';\n let fmt = n => Math.round(n).toLocaleString('zh-TW');\n\n if (hasSpouse) {\n bodyRows += `\n <tr>\n <td class=\"who\"><div class=\"stamp\">\u914d\u5076<\/div>\u914d\u5076<\/td>\n <td class=\"pct\">${(spousePct*100).toFixed(2)}%<\/td>\n <td class=\"amt\">NT$ ${fmt(total*spousePct)}<\/td>\n <\/tr>`;\n }\n\n rows.forEach(r => {\n for (let i=1;i<=r.headcount;i++){\n bodyRows += `\n <tr>\n <td class=\"who\"><div class=\"stamp blood\">${activeOrder}<\/div>${r.label.replace('\uff08\u6bcf\u4eba\uff09','')} #${i}<\/td>\n <td class=\"pct\">${(r.pct*100).toFixed(2)}%<\/td>\n <td class=\"amt\">NT$ ${fmt(total*r.pct)}<\/td>\n <\/tr>`;\n }\n });\n\n const leadText = activeOrder === null\n ? `\u914d\u5076\u70ba\u552f\u4e00\u7e7c\u627f\u4eba\uff08\u7b2c\u4e00\u81f3\u7b2c\u56db\u9806\u4f4d\u5747\u7121\u4eba\uff09\uff0c\u7368\u5f97\u907a\u7522\u5168\u90e8\u3002`\n : `\u9069\u7528${ORDER_LABEL[activeOrder]}\uff0c${hasSpouse ? '\u914d\u5076\u8207\u8a72\u9806\u4f4d\u5171\u540c\u7e7c\u627f' : '\u8a72\u9806\u4f4d\u55ae\u7368\u7e7c\u627f\uff08\u7121\u914d\u5076\uff09'}\u3002`;\n\n area.innerHTML = `\n <div class=\"lead-line\"><b>\u8a66\u7b97\u7d50\u679c\uff1a<\/b>${leadText}<\/div>\n <div class=\"order-status\">${pillsHtml}<\/div>\n <table class=\"ledger\">\n <thead>\n <tr><th>\u7e7c\u627f\u4eba<\/th><th>\u61c9\u7e7c\u5206\u6bd4\u4f8b<\/th><th style=\"text-align:right\">\u5206\u914d\u91d1\u984d<\/th><\/tr>\n <\/thead>\n <tbody>${bodyRows}<\/tbody>\n <tfoot>\n <tr><td colspan=\"2\">\u907a\u7522\u7e3d\u984d<\/td><td class=\"total-amt\">NT$ ${fmt(total)}<\/td><\/tr>\n <\/tfoot>\n <\/table>\n `;\n});\n<\/script>\n<script>\ndocument.addEventListener('contextmenu', e => e.preventDefault());\ndocument.addEventListener('dragstart', e => e.preventDefault());\ndocument.addEventListener('keydown', e => {\n const k = e.key.toLowerCase();\n if (e.key === 'F12') e.preventDefault();\n if ((e.ctrlKey || e.metaKey) && e.shiftKey && ['i','j','c'].includes(k)) e.preventDefault();\n if ((e.ctrlKey || e.metaKey) && (k === 'u' || k === 's')) e.preventDefault();\n});\n<\/script>\n<\/body>\n<\/html>\n","protected":false},"excerpt":{"rendered":"<p>\u6c11\u6cd5\u7b2c 1138 \u689d\u30fb\u7b2c 1144 \u689d \u2014 \u4f9d\u7e7c\u627f\u9806\u5e8f\u8a66\u7b97 \u6cd5\u5b9a\u61c9\u7e7c\u5206\u8a08\u7b97 \u2014 \u4f9d\u7e7c\u627f\u9806\u5e8f \u6cd5\u5b9a\u61c9\u7e7c\u5206\u8a08\u7b97 \u6c11 […]<\/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-2641","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\/2641","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=2641"}],"version-history":[{"count":3,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2641\/revisions"}],"predecessor-version":[{"id":2671,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2641\/revisions\/2671"}],"wp:attachment":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}