{"id":4572,"date":"2025-01-24T01:28:52","date_gmt":"2025-01-24T01:28:52","guid":{"rendered":"https:\/\/wall-group.com\/zh-hk\/?page_id=4572"},"modified":"2025-06-03T07:15:27","modified_gmt":"2025-06-03T07:15:27","slug":"%e7%a7%81%e9%9a%b1%e6%94%bf%e7%ad%96%e8%81%b2%e6%98%8e","status":"publish","type":"page","link":"https:\/\/wall-group.com\/zh-hk\/zh_hk\/%e7%a7%81%e9%9a%b1%e6%94%bf%e7%ad%96%e8%81%b2%e6%98%8e\/","title":{"rendered":"\u79c1\u96b1\u653f\u7b56\u8072\u660e"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4572\" class=\"elementor elementor-4572\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-efac82f e-flex e-con-boxed e-con e-parent\" data-id=\"efac82f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0d41e01 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"0d41e01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u79c1\u96b1\u653f\u7b56\u8072\u660e<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c653c4 e-flex e-con-boxed e-con e-parent\" data-id=\"9c653c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-864be6c e-flex e-con-boxed e-con e-child\" data-id=\"864be6c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29f65b6 elementor-widget elementor-widget-text-editor\" data-id=\"29f65b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"MsoListParagraph\" style=\"text-indent: -.5in; line-height: 115%; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><strong><span lang=\"EN-HK\" style=\"font-size: 12.0pt; line-height: 115%; font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<\/span><\/strong><span style=\"font-size: 28px;\"><b>\u79c1\u96b1\u653f\u7b56\u8072\u660e<\/b><\/span><\/h3>\n<p><strong>1.&nbsp; \u653f\u7b56\u8072\u660e<\/strong><\/p>\n<p>\u6211\u5011\u5c0a\u91cd\u500b\u4eba\u8cc7\u6599\u7684\u79c1\u96b1\uff0c\u4e26\u81f4\u529b\u65bc\u9075\u5b88\u9999\u6e2f\u300a\u500b\u4eba\u8cc7\u6599\uff08\u79c1\u96b1\uff09\u689d\u4f8b\u300b\uff08\u4ee5\u4e0b\u7c21\u7a31&#8221;\u689d\u4f8b&#8221;\uff09\u7684\u76f8\u95dc\u898f\u5b9a\u3002\u672c\u8072\u660e\u95e1\u8ff0\u7576\u60a8\u700f\u89bd\u6211\u5011\u7684\u7db2\u7ad9\u6216\u8207\u6211\u5011\u806f\u7e6b\u6642\uff0c\u6211\u5011\u5982\u4f55\u6536\u96c6\u3001\u4f7f\u7528\u53ca\u5171\u7528\u60a8\u7684\u8cc7\u8a0a\uff0c\u540c\u6642\u5217\u660e\u60a8\u5c0d\u500b\u4eba\u8cc7\u6599\u4eab\u6709\u7684\u6b0a\u5229\u53ca\u7372\u53d6\u66f4\u591a\u8cc7\u8a0a\u6216\u4f5c\u9032\u4e00\u6b65\u67e5\u8a62\u7684\u806f\u7e6b\u65b9\u5f0f\u3002<\/p>\n<p><strong>2.&nbsp; \u500b\u4eba<\/strong><strong>\u8cc7\u6599\u7684\u6536\u96c6<\/strong><\/p>\n<p>\u5728\u4f7f\u7528\u6211\u5011\u7684\u670d\u52d9\u904e\u7a0b\u4e2d\uff0c\u6211\u5011\u53ef\u80fd\u900f\u904e\u67e5\u8a62\u8868\u683c\u6536\u96c6\u60a8\u7684\u500b\u4eba\u8cc7\u6599\uff0c\u5305\u62ec\u4f46\u4e0d\u9650\u65bc\u59d3\u540d\u3001\u516c\u53f8\u540d\u7a31\u3001\u96fb\u90f5\u5730\u5740\u53ca\u96fb\u8a71\u865f\u78bc\u3002\u6b64\u5916\uff0c\u6211\u5011\u53ef\u80fd\u900f\u904e\u9593\u63a5\u65b9\u5f0f\uff08\u5982\u4f7f\u7528\u66f2\u5947\u6a94\u6848(\u201ccookies\u201d)\u548c\u5206\u6790\u5de5\u5177\uff09\u6536\u96c6\u500b\u4eba\u8cc7\u6599\u3002<\/p>\n<p><strong>Cookies\u7684\u4f7f\u7528<\/strong>:<\/p>\n<p>\u672c\u7db2\u7ad9\u4f7f\u7528cookies\u4ee5\u63d0\u5347\u4f7f\u7528\u8005\u700f\u89bd\u9ad4\u9a57\u4e26\u5206\u6790\u7db2\u7ad9\u4f7f\u7528\u60c5\u6cc1\u3002Cookies\u662f\u5b58\u5132\u65bc\u60a8\u88dd\u7f6e\u4e2d\u7684\u5c0f\u578b\u6587\u5b57\u6a94\u6848\uff0c\u7528\u65bc\u5354\u52a9\u6211\u5011\u77ad\u89e3\u4f7f\u7528\u8005\u884c\u70ba\u5f9e\u800c\u512a\u5316\u7db2\u7ad9\u5167\u5bb9\u8207\u670d\u52d9\u3002\u6211\u5011\u4e0d\u6703\u900f\u904ecookies\u6536\u96c6\u60a8\u7684\u500b\u4eba\u8cc7\u6599\u3002<\/p>\n<p>\u6599\u3002<\/p>\n<p><strong>\u7db2\u7ad9\u8a2a\u5ba2\u7d71\u8a08\uff1a<\/strong> \u7576\u60a8\u700f\u89bd\u7db2\u7ad9\u6642\uff0c\u6211\u5011\u5c07\u6536\u96c6\u700f\u89bd\u9801\u9762\u3001\u505c\u7559\u6642\u9577\u53ca\u700f\u89bd\u65b9\u5f0f\u7b49\u8cc7\u6599\uff0c\u5305\u62ec\u5c0d\u7279\u5b9a\u6587\u7ae0\u548c\u5f71\u7247\u7684\u67e5\u95b1\u60c5\u6cc1\uff08\u5982\u5f71\u7247\u662f\u5426\u5b8c\u6574\u64ad\u653e\uff09\u3002\u9019\u4e9b\u805a\u5408\u8cc7\u6599\u50c5\u7528\u65bc\u7db2\u7ad9\u7dad\u8b77\u8207\u512a\u5316\uff08\u4f8b\u5982\u5206\u6790\u6700\u4f73\u87a2\u5e55\u89e3\u6790\u5ea6\u8a2d\u5b9a\u3001\u7d71\u8a08\u6700\u53d7\u6b61\u8fce\u9801\u9762\u7b49\uff09\uff0c\u65e8\u5728\u5f37\u5316\u7db2\u7ad9\u529f\u80fd\u8207\u6027\u80fd\u3002\u6211\u5011\u4e0d\u6703\u4ea6\u7121\u610f\u900f\u904e\u8a2a\u5ba2\u8cc7\u6599\u8b58\u5225\u4efb\u4f55\u500b\u4eba\u8eab\u4efd\u3002<\/p>\n<p>\u6211\u5011\u4f7f\u7528\u532f\u7e3d\u7684\u4f7f\u7528\u8cc7\u8a0a\u4f86\u7dad\u8b77\u548c\u6539\u9032\u6211\u5011\u7684\u7db2\u7ad9\uff0c\u4f8b\u5982\u78ba\u5b9a\u6700\u4f73\u87a2\u5e55\u89e3\u6790\u5ea6\u3001\u6700\u5e38\u9020\u8a2a\u7684\u9801\u9762\u7b49\u3002\u6211\u5011\u50c5\u5c07\u9019\u4e9b\u6578\u64da\u7528\u65bc\u7db2\u7ad9\u512a\u5316\u548c\u6539\u9032\u76ee\u7684\u3002<\/p>\n<p>\u6211\u5011\u4e0d\u6703\u4e5f\u7121\u610f\u5716\u5229\u7528\u8a2a\u5ba2\u8cc7\u6599\u4ee5\u8b58\u5225\u4efb\u4f55\u500b\u4eba\u8eab\u4efd<\/p>\n<p><strong>3. \u6536\u96c6\u76ee\u7684<\/strong><\/p>\n<p>\u60a8\u900f\u904e\u67e5\u8a62\u8868\u683c\u63d0\u4f9b\u7684\u500b\u4eba\u8cc7\u6599\u5c07\u50c5\u7528\u65bc\u8655\u7406\u53ca\u8ddf\u9032\u60a8\u7684\u67e5\u8a62\u3002\u5728\u7372\u5f97\u60a8\u540c\u610f\u7684\u524d\u63d0\u4e0b\uff0c\u6211\u5011\u53ef\u80fd\u6839\u64da\u60a8\u7684\u504f\u597d\u767c\u9001\u5e02\u5834\u63a8\u5ee3\u8cc7\u8a0a\u3002<\/p>\n<p><strong>4.&nbsp;<\/strong> <strong>\u500b\u4eba\u8cc7\u6599\u5b89\u5168<\/strong><\/p>\n<p>\u6211\u5011\u9ad8\u5ea6\u91cd\u8996\u500b\u4eba\u8cc7\u6599\u5b89\u5168\uff0c\u5df2\u5be6\u65bd\u591a\u9805\u4fdd\u8b77\u63aa\u65bd\u9632\u6b62\u60a8\u7684\u500b\u4eba\u8cc7\u6599\u906d\u53d7\u610f\u5916\u6216\u672a\u7d93\u6388\u6b0a\u7684\u67e5\u95b1\u3001\u8655\u7406\u3001\u4fee\u6539\u3001\u522a\u9664\u3001\u907a\u5931\u6216\u4f7f\u7528\uff08\u5305\u62ec\u62ab\u9732\u6216\u8f49\u79fb\uff09\u3002<\/p>\n<p><strong>5.&nbsp; \u500b\u4eba\u8cc7\u6599\u4fdd\u7559<\/strong><\/p>\n<p>\u6211\u5011\u56b4\u683c\u57f7\u884c\u500b\u4eba\u8cc7\u6599\u7d00\u9304\u4fdd\u7559\u653f\u7b56\uff0c\u78ba\u4fdd\u500b\u4eba\u8cc7\u6599\u7684\u4fdd\u5b58\u6642\u9593\u4e0d\u8d85\u904e\u70ba\u9054\u81f4\u4f7f\u7528\u6216\u64ec\u4f7f\u7528\u6709\u95dc\u8cc7\u6599\u76ee\u7684\u6240\u9700\u7684\u671f\u9650\u3002\u6839\u64da\u5e38\u884c\u6307\u793a\u53ca\u884c\u653f\u624b\u518a\u898f\u5b9a\uff0c\u4e0d\u540c\u985e\u5225\u7684\u500b\u4eba\u8cc7\u6599\u8a2d\u6709\u76f8\u61c9\u7684\u4fdd\u7559\u6642\u9650\u3002<\/p>\n<p><strong>6.&nbsp; \u500b\u4eba\u8cc7\u6599\u62ab\u9732<\/strong><\/p>\n<p>\u9664\u975e\u70ba\u5c65\u884c\u670d\u52d9\u6240\u9700\u6216\u4f9d\u64da\u6cd5\u5f8b\u8981\u6c42\uff0c\u6211\u5011\u4e0d\u6703\u5411\u7b2c\u4e09\u65b9\u63d0\u4f9b\u60a8\u7684\u500b\u4eba\u8cc7\u6599\u3002\u3002<\/p>\n<p><strong>7.&nbsp; \u67e5\u95b1\u8207\u66f4\u6b63\u8cc7\u6599\u6b0a\u5229<\/strong><\/p>\n<p>\u6839\u64da\u689d\u4f8b\u898f\u5b9a\uff0c\u60a8\u6709\u6b0a\u8981\u6c42\u67e5\u95b1\u53ca\u66f4\u6b63\u6211\u5011\u6301\u6709\u95dc\u65bc\u60a8\u7684\u500b\u4eba\u8cc7\u6599\u3002\u76f8\u95dc\u8acb\u6c42\u8acb\u767c\u9001\u81f3\u90f5\u7bb1\uff1a<a href=\"mailto:info@wallcpa.com.hk\">info@wallcpa.com.hk&nbsp; <\/a><\/p>\n<p>\u6211\u5011\u5728\u8655\u7406\u6709\u95dc\u8acb\u6c42\u6642\u5c07\u6838\u5be6\u7533\u8acb\u4eba\u7684\u8eab\u4efd\u4ee5\u78ba\u4fdd\u5176\u5408\u6cd5\u8a31\u53ef\u6b0a\uff0c\u4e26\u4fdd\u7559\u5c0d\u67e5\u95b1\u8acb\u6c42\u6536\u53d6\u5408\u7406\u8cbb\u7528\u7684\u6b0a\u5229\u3002<\/p>\n<p>\u5728\u8655\u7406\u8cc7\u6599\u67e5\u95b1\u6216\u66f4\u6b63\u8acb\u6c42\u6642\uff0c\u6211\u5011\u5c07\u6838\u5be6\u8acb\u6c42\u4eba\u7684\u8eab\u4efd\uff0c\u4ee5\u78ba\u4fdd\u5176\u70ba\u6cd5\u5f8b\u4e0a\u6709\u6b0a\u63d0\u51fa\u8cc7\u6599\u67e5\u95b1\u6216\u66f4\u6b63\u8acb\u6c42\u7684\u4eba\u54e1\u3002\u6211\u5011\u6709\u6b0a\u5c0d\u4efb\u4f55\u8cc7\u6599\u67e5\u95b1\u8acb\u6c42\u6536\u53d6\u8cbb\u7528\u3002<\/p>\n<p><strong>8.&nbsp; \u806f\u7e6b\u65b9\u5f0f<\/strong><\/p>\n<p>\u5982\u5c0d\u79c1\u96b1\u653f\u7b56\u53ca\u5be6\u52d9\u6709\u4efb\u4f55\u7591\u554f\uff0c\u8acb\u65bc\u8fa6\u516c\u6642\u9593\u81f4\u96fb+852 2151 2410\u6216\u96fb\u90f5\u81f3<a href=\"mailto:info@wallcpa.com.hk\">info@wallcpa.com.hk<\/a> \u806f\u7e6b\u6211\u5011\u3002<\/p>\n<p>\u672c\u300a\u79c1\u96b1\u653f\u7b56\u8072\u660e\u300b\u5c07\u5b9a\u671f\u66f4\u65b0\uff0c\u6700\u8fd1\u4fee\u8a02\u65e5\u671f\u70ba2024\u5e7412\u670819\u65e5\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u79c1\u96b1\u653f\u7b56\u8072\u660e &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;\u79c1\u96b1\u653f\u7b56\u8072\u660e 1.&nbsp; \u653f\u7b56\u8072\u660e \u6211\u5011\u5c0a\u91cd\u500b\u4eba\u8cc7\u6599\u7684\u79c1\u96b1\uff0c\u4e26\u81f4\u529b\u65bc\u9075\u5b88\u9999\u6e2f\u300a\u500b\u4eba\u8cc7\u6599\uff08\u79c1\u96b1\uff09\u689d\u4f8b\u300b\uff08\u4ee5\u4e0b\u7c21\u7a31&#8221;\u689d\u4f8b&#8221;\uff09\u7684\u76f8\u95dc\u898f\u5b9a\u3002\u672c\u8072\u660e\u95e1\u8ff0\u7576\u60a8\u700f\u89bd\u6211\u5011\u7684\u7db2\u7ad9\u6216\u8207\u6211\u5011\u806f\u7e6b\u6642\uff0c\u6211\u5011\u5982\u4f55\u6536\u96c6\u3001\u4f7f\u7528\u53ca\u5171\u7528\u60a8\u7684\u8cc7\u8a0a\uff0c\u540c\u6642\u5217\u660e\u60a8\u5c0d\u500b\u4eba\u8cc7\u6599\u4eab\u6709\u7684\u6b0a\u5229\u53ca\u7372\u53d6\u66f4\u591a\u8cc7\u8a0a\u6216\u4f5c\u9032\u4e00\u6b65\u67e5\u8a62\u7684\u806f\u7e6b\u65b9\u5f0f\u3002 2.&nbsp; \u500b\u4eba\u8cc7\u6599\u7684\u6536\u96c6 \u5728\u4f7f\u7528\u6211\u5011\u7684\u670d\u52d9\u904e\u7a0b\u4e2d\uff0c\u6211\u5011\u53ef\u80fd\u900f\u904e\u67e5\u8a62\u8868\u683c\u6536\u96c6\u60a8\u7684\u500b\u4eba\u8cc7\u6599\uff0c\u5305\u62ec\u4f46\u4e0d\u9650\u65bc\u59d3\u540d\u3001\u516c\u53f8\u540d\u7a31\u3001\u96fb\u90f5\u5730\u5740\u53ca\u96fb\u8a71\u865f\u78bc\u3002\u6b64\u5916\uff0c\u6211\u5011\u53ef\u80fd\u900f\u904e\u9593\u63a5\u65b9\u5f0f\uff08\u5982\u4f7f\u7528\u66f2\u5947\u6a94\u6848(\u201ccookies\u201d)\u548c\u5206\u6790\u5de5\u5177\uff09\u6536\u96c6\u500b\u4eba\u8cc7\u6599\u3002 Cookies\u7684\u4f7f\u7528: \u672c\u7db2\u7ad9\u4f7f\u7528cookies\u4ee5\u63d0\u5347\u4f7f\u7528\u8005\u700f\u89bd\u9ad4\u9a57\u4e26\u5206\u6790\u7db2\u7ad9\u4f7f\u7528\u60c5\u6cc1\u3002Cookies\u662f\u5b58\u5132\u65bc\u60a8\u88dd\u7f6e\u4e2d\u7684\u5c0f\u578b\u6587\u5b57\u6a94\u6848\uff0c\u7528\u65bc\u5354\u52a9\u6211\u5011\u77ad\u89e3\u4f7f\u7528\u8005\u884c\u70ba\u5f9e\u800c\u512a\u5316\u7db2\u7ad9\u5167\u5bb9\u8207\u670d\u52d9\u3002\u6211\u5011\u4e0d\u6703\u900f\u904ecookies\u6536\u96c6\u60a8\u7684\u500b\u4eba\u8cc7\u6599\u3002 \u6599\u3002 \u7db2\u7ad9\u8a2a\u5ba2\u7d71\u8a08\uff1a \u7576\u60a8\u700f\u89bd\u7db2\u7ad9\u6642\uff0c\u6211\u5011\u5c07\u6536\u96c6\u700f\u89bd\u9801\u9762\u3001\u505c\u7559\u6642\u9577\u53ca\u700f\u89bd\u65b9\u5f0f\u7b49\u8cc7\u6599\uff0c\u5305\u62ec\u5c0d\u7279\u5b9a\u6587\u7ae0\u548c\u5f71\u7247\u7684\u67e5\u95b1\u60c5\u6cc1\uff08\u5982\u5f71\u7247\u662f\u5426\u5b8c\u6574\u64ad\u653e\uff09\u3002\u9019\u4e9b\u805a\u5408\u8cc7\u6599\u50c5\u7528\u65bc\u7db2\u7ad9\u7dad\u8b77\u8207\u512a\u5316\uff08\u4f8b\u5982\u5206\u6790\u6700\u4f73\u87a2\u5e55\u89e3\u6790\u5ea6\u8a2d\u5b9a\u3001\u7d71\u8a08\u6700\u53d7\u6b61\u8fce\u9801\u9762\u7b49\uff09\uff0c\u65e8\u5728\u5f37\u5316\u7db2\u7ad9\u529f\u80fd\u8207\u6027\u80fd\u3002\u6211\u5011\u4e0d\u6703\u4ea6\u7121\u610f\u900f\u904e\u8a2a\u5ba2\u8cc7\u6599\u8b58\u5225\u4efb\u4f55\u500b\u4eba\u8eab\u4efd\u3002 \u6211\u5011\u4f7f\u7528\u532f\u7e3d\u7684\u4f7f\u7528\u8cc7\u8a0a\u4f86\u7dad\u8b77\u548c\u6539\u9032\u6211\u5011\u7684\u7db2\u7ad9\uff0c\u4f8b\u5982\u78ba\u5b9a\u6700\u4f73\u87a2\u5e55\u89e3\u6790\u5ea6\u3001\u6700\u5e38\u9020\u8a2a\u7684\u9801\u9762\u7b49\u3002\u6211\u5011\u50c5\u5c07\u9019\u4e9b\u6578\u64da\u7528\u65bc\u7db2\u7ad9\u512a\u5316\u548c\u6539\u9032\u76ee\u7684\u3002 \u6211\u5011\u4e0d\u6703\u4e5f\u7121\u610f\u5716\u5229\u7528\u8a2a\u5ba2\u8cc7\u6599\u4ee5\u8b58\u5225\u4efb\u4f55\u500b\u4eba\u8eab\u4efd 3. \u6536\u96c6\u76ee\u7684 \u60a8\u900f\u904e\u67e5\u8a62\u8868\u683c\u63d0\u4f9b\u7684\u500b\u4eba\u8cc7\u6599\u5c07\u50c5\u7528\u65bc\u8655\u7406\u53ca\u8ddf\u9032\u60a8\u7684\u67e5\u8a62\u3002\u5728\u7372\u5f97\u60a8\u540c\u610f\u7684\u524d\u63d0\u4e0b\uff0c\u6211\u5011\u53ef\u80fd\u6839\u64da\u60a8\u7684\u504f\u597d\u767c\u9001\u5e02\u5834\u63a8\u5ee3\u8cc7\u8a0a\u3002 4.&nbsp; 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\u500b\u4eba\u8cc7\u6599\u62ab\u9732 \u9664\u975e\u70ba\u5c65\u884c\u670d\u52d9\u6240\u9700\u6216\u4f9d\u64da\u6cd5\u5f8b\u8981\u6c42\uff0c\u6211\u5011\u4e0d\u6703\u5411\u7b2c\u4e09\u65b9\u63d0\u4f9b\u60a8\u7684\u500b\u4eba\u8cc7\u6599\u3002\u3002 7.&nbsp; \u67e5\u95b1\u8207\u66f4\u6b63\u8cc7\u6599\u6b0a\u5229 \u6839\u64da\u689d\u4f8b\u898f\u5b9a\uff0c\u60a8\u6709\u6b0a\u8981\u6c42\u67e5\u95b1\u53ca\u66f4\u6b63\u6211\u5011\u6301\u6709\u95dc\u65bc\u60a8\u7684\u500b\u4eba\u8cc7\u6599\u3002\u76f8\u95dc\u8acb\u6c42\u8acb\u767c\u9001\u81f3\u90f5\u7bb1\uff1ainfo@wallcpa.com.hk&nbsp; \u6211\u5011\u5728\u8655\u7406\u6709\u95dc\u8acb\u6c42\u6642\u5c07\u6838\u5be6\u7533\u8acb\u4eba\u7684\u8eab\u4efd\u4ee5\u78ba\u4fdd\u5176\u5408\u6cd5\u8a31\u53ef\u6b0a\uff0c\u4e26\u4fdd\u7559\u5c0d\u67e5\u95b1\u8acb\u6c42\u6536\u53d6\u5408\u7406\u8cbb\u7528\u7684\u6b0a\u5229\u3002 \u5728\u8655\u7406\u8cc7\u6599\u67e5\u95b1\u6216\u66f4\u6b63\u8acb\u6c42\u6642\uff0c\u6211\u5011\u5c07\u6838\u5be6\u8acb\u6c42\u4eba\u7684\u8eab\u4efd\uff0c\u4ee5\u78ba\u4fdd\u5176\u70ba\u6cd5\u5f8b\u4e0a\u6709\u6b0a\u63d0\u51fa\u8cc7\u6599\u67e5\u95b1\u6216\u66f4\u6b63\u8acb\u6c42\u7684\u4eba\u54e1\u3002\u6211\u5011\u6709\u6b0a\u5c0d\u4efb\u4f55\u8cc7\u6599\u67e5\u95b1\u8acb\u6c42\u6536\u53d6\u8cbb\u7528\u3002 8.&nbsp; 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