並前往http://www.askaccounting.tw:8888/pdf/bkp-acc/CH16%20%E9%8C%AF%E8%AA%A4%E6%9B%B4%E6%AD%A3%E5%8F%8A%E6%94%BF%E7%AD%96%E6%94%B9%E8%AE%8A%E5%AE%8C%E6%88%90.pdf
