並前往https://www.studocu.com/tw/document/national-taipei-university/intermediate-accounting/ch-10-%E4%B8%8D%E5%8B%95%E7%94%A2-%E5%BB%A0%E6%88%BF%E5%8F%8A%E8%A8%AD%E5%82%99%E4%B8%80-230222-161222/51827277