並前往http://www.ey.gov.tw/upload/relfile/Debtfile/Studydata/07-%E9%99%84%E4%BB%B6%E5%85%AD%E6%9B%B4%E7%94%9F%E8%81%B2%E8%AB%8B%E7%8B%80%E4%BE%8B%E7%A8%BF%EF%BC%88%E6%B3%95%E6%89%B6%E5%85%AC%E5%91%8A%E7%89%88%EF%BC%89.pdf