並前往https://accounting.kmu.edu.tw/attachments/article/100/%E9%AB%98%E9%9B%84%E5%B8%82%E7%A8%85%E6%8D%90%E7%A8%BD%E5%BE%B5%E8%99%95%E5%87%BD%E5%8F%8ADM.pdf
