Professional Documents
Culture Documents
tw
(02)2705-5066
www.wunan.com.tw
(02)2705-5066
iii
www.wunan.com.tw
(02)2705-5066
iii
1-1
............002
1-2
............003
1-3
............005
1-4
............006
1-5
............007
1-6
............013
1-7
............015
001
............017
2-1
...........020
2-2
...........022
2-3
...........034
2-4
...........035
2-5
...........037
019
...........038
www.wunan.com.tw
(02)2705-5066
3-1
...........052
3-2
...........054
3-3
...........056
3-4
...........058
3-5
............062
3-6
............064
3-7
............066
3-8
............068
3-9
............070
051
............083
4-1
...........088
4-2
...........090
4-3
...........092
087
...........096
vi
www.wunan.com.tw
(02)2705-5066
5-1
............098
5-2
............100
5-3
............101
097
............107
6-1
............110
6-2
............114
6-3
............122
6-4
............124
6-5
............126
109
............128
7-1
............130
7-2
............132
7-3
............134
129
vii
www.wunan.com.tw
(02)2705-5066
7-4
............136
7-5
............140
7-6
............142
............146
8-1
............150
8-2
............152
8-3
............154
8-4
............156
8-5
............160
8-6
............162
9-1
............168
9-2
............168
9-3
............168
9-4
............170
149
167
............174
viii
www.wunan.com.tw
(02)2705-5066
10
177
10-1 ............178
10-2 ............180
11
185
11-1 ............186
11-2 ............188
11-3 ............192
............194
12
197
12-1 ............198
12-2 ............202
12-3 ............206
............207
ix
www.wunan.com.tw
(02)2705-5066
13
209
13-1 ............210
13-2 ............210
13-3 ............210
13-4 ............212
13-5 ............214
13-6 ............216
13-7 ............218
13-8 ............220
13-9 ............222
............226
14
229
14-1 ............230
14-2 ............230
14-3 ............232
14-4 ............232
14-5 ............232
............234
www.wunan.com.tw
(02)2705-5066
15
235
15-1 ............236
15-2 ............236
15-3 ............238
15-4 ............244
15-5 ............248
............249
16
251
16-1 ............252
16-2 ............254
16-3 ............260
16-4 ............260
xi
www.wunan.com.tw
(02)2705-5066
1-1
1-2
1-3
1-4
1-5
1-6
1-7
www.wunan.com.tw
(02)2705-5066
1-1
002www.wunan.com.tw
(02)2705-5066
1-2
( )
( )
( )
2.*
3.
1.
( )
www.wunan.com.tw
(02)2705-5066
003
( )
1.
2.
( )
( )
( )
1.
2.
3.
004www.wunan.com.tw
(02)2705-5066
1-3
1.
2.
3.
4.
5.
6.
7.
8.
( ) 1.
2. 3.
( ) 1.
2. 3.
1
2
3
1
2
3
www.wunan.com.tw
(02)2705-5066
005
1-4
XX
10X1231
006www.wunan.com.tw
(02)2705-5066
1-5
( )
1.
(1)
(2)
(3)
2.
(1)
(2)
(3)
( )
1.
2.
( )
( )
www.wunan.com.tw
(02)2705-5066
007
1.
2.
3.
4.
3.
2.
1.
4.
3.
2.
1.
4.
3.
2.
1.
1.
2.
3.
4.
5.
6.
7.
1.
2.
1.
(1)
(2)
(3)
2.
(1)
(2)
(3)
008www.wunan.com.tw
(02)2705-5066
( )
1 1 12 31
3 1 2 2928 7 1
6 30
( )
( )
( )
1.
2.
www.wunan.com.tw
(02)2705-5066
009
>
1.
2.
(1)
(1)
(2)
(2)
(3)
(3)
010www.wunan.com.tw
(02)2705-5066
( )
( )
1.
2.
3.
( )
( )
6
( )
( )
www.wunan.com.tw
(02)2705-5066
011
012www.wunan.com.tw
(02)2705-5066
1-6
1.
2.
3.
( )
( ) 49
SEC 70 7
1 86 4 2
93 7 1
( )
www.wunan.com.tw
(02)2705-5066
013
SFAC
SFAS
CAP
AAA
APB
SEC
014www.wunan.com.tw
(02)2705-5066
1-7
( )
( )
( )
( )
( )
www.wunan.com.tw
(02)2705-5066
( )
90%
95%
015
1.
2.
3.
(1)
(2)
(3)
(4)
1.
2.
3.
016www.wunan.com.tw
(02)2705-5066
6
1 1 12 31
www.wunan.com.tw
(02)2705-5066
017
www.wunan.com.tw
(02)2705-5066
2-1
2-2
2-3
2-4
2-5
www.wunan.com.tw
(02)2705-5066
2-1
$1,000,000 $500,000
$500,000
$1,000,000
$500,000
$1,000,000
$1,000,000
$500,000
020www.wunan.com.tw
(02)2705-5066
( )
( )
www.wunan.com.tw
(02)2705-5066
021
2-2
( )
( )
( )
( )
( )
( )
( )
( ) Assets
1. Current Assets
(2)
022www.wunan.com.tw
(02)2705-5066
3.
4.
5.
(1)
(2)
(3)
(4)
(5)
(1)
(2)
(3)
(4)
(1)
(2)
(3)
(1)
(2)
(1)
(2)
(3)
www.wunan.com.tw
(02)2705-5066
2.
1.
023
(3)
(4)
Contra Account
(8) Accrued Revenue
(9) Inventory
(10) Supplies
024www.wunan.com.tw
(02)2705-5066
. .
, 2015.03
ISBN 978-986-121-992-9
1.
495.1
104001196
3M68
106 339 4
(02)2705-5066
(02)2706-6100
http://www.wunan.com.tw/shu_newbook.asp
wunan@wunan.com.tw
01303853
6
(04)2223-0891
(04)2223-3549
290
(02)2249-7714
235 15 1 7
(02)2249-8716
2015 3
350
www.wunan.com.tw
(02)2705-5066