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記帳報稅錯誤160問
記帳士全套講義","img":{"original":"https://oa-profile-media.line-scdn.net/0hJ2smzHxXFR1OFD_Jpk5qSmFLG2x9dkxKeyZSLG5BTDE2JgdLbncKK2sIGy1qI05OdyFfcm8XH3hgIVUZIiZffm0VTmhiLAVKcyENLg","thumbs":{"xSmall":"https://oa-profile-media.line-scdn.net/0hJ2smzHxXFR1OFD_Jpk5qSmFLG2x9dkxKeyZSLG5BTDE2JgdLbncKK2sIGy1qI05OdyFfcm8XH3hgIVUZIiZffm0VTmhiLAVKcyENLg/w120","small":"https://oa-profile-media.line-scdn.net/0hJ2smzHxXFR1OFD_Jpk5qSmFLG2x9dkxKeyZSLG5BTDE2JgdLbncKK2sIGy1qI05OdyFfcm8XH3hgIVUZIiZffm0VTmhiLAVKcyENLg/w240","mid":"https://oa-profile-media.line-scdn.net/0hJ2smzHxXFR1OFD_Jpk5qSmFLG2x9dkxKeyZSLG5BTDE2JgdLbncKK2sIGy1qI05OdyFfcm8XH3hgIVUZIiZffm0VTmhiLAVKcyENLg/w480","large":"https://oa-profile-media.line-scdn.net/0hJ2smzHxXFR1OFD_Jpk5qSmFLG2x9dkxKeyZSLG5BTDE2JgdLbncKK2sIGy1qI05OdyFfcm8XH3hgIVUZIiZffm0VTmhiLAVKcyENLg/w720","xLarge":"https://oa-profile-media.line-scdn.net/0hJ2smzHxXFR1OFD_Jpk5qSmFLG2x9dkxKeyZSLG5BTDE2JgdLbncKK2sIGy1qI05OdyFfcm8XH3hgIVUZIiZffm0VTmhiLAVKcyENLg/w960"}}}}]}},{"type":"media","id":"77911014198889","content":{"itemList":[{"type":"media","id":"0","srcType":"timeline","likeCount":2,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"\n113年度記帳士考試主科解答\n來囉～來囉 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期間選課下單結帳現折$111元/堂。\n💟 單筆享完折扣滿5000元，再贈30點LINE POINT點數。\n💟 還可與line好友折300元合併使用喔！\n\n適用商品：財務/稅務單選-面授及雲端班\n★ 滿額贈活動限指定適用商品，採單筆不累積，當月限領乙次/人。\n★ 面授班於課程結束後一週內，將於LINE上通知領取。\n★ 雲端班於寄出講義後一週內...","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNG03aHF0dTM4a21kZiZzPWpwNyZ0PWQmdT0xZjN2aWw4MTAzaDAwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNG03aHF0dTM4a21kZiZzPWpwNyZ0PWQmdT0xZjN2aWw4MTAzaDAwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNG03aHF0dTM4a21kZiZzPWpwNyZ0PWQmdT0xZjN2aWw4MTAzaDAwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNG03aHF0dTM4a21kZiZzPWpwNyZ0PWQmdT0xZjN2aWw4MTAzaDAwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNG03aHF0dTM4a21kZiZzPWpwNyZ0PWQmdT0xZjN2aWw4MTAzaDAwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNG03aHF0dTM4a21kZiZzPWpwNyZ0PWQmdT0xZjN2aWw4MTAzaDAwJmk9MA/w960"}}}},{"type":"media","id":"2","srcType":"timeline","likeCount":4,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"✅ 113年十一月稅務工作行事曆 ✅\n\n⭕ 113年9及10月份統一發票明細表申報及營業稅報繳11/1至11/15截止。\n⭕ 113年9及10月份印花稅總繳至11/15截止。\n⭕ 10月份娛樂稅總繳及扣繳之所得稅報繳11/1至11/10截止。\n⭕ 地價稅繳納期間為11/1至11/30。\n\n若有任何問題....\n歡迎呼叫小幫手唷~! 😘","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj03ZmdtanJmbjJoZ2JpJnM9anA3JnQ9ZCZ1PTFlazBsZWlvZzNoZzImaT0w","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj03ZmdtanJmbjJoZ2JpJnM9anA3JnQ9ZCZ1PTFlazBsZWlvZzNoZzImaT0w/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj03ZmdtanJmbjJoZ2JpJnM9anA3JnQ9ZCZ1PTFlazBsZWlvZzNoZzImaT0w/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj03ZmdtanJmbjJoZ2JpJnM9anA3JnQ9ZCZ1PTFlazBsZWlvZzNoZzImaT0w/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj03ZmdtanJmbjJoZ2JpJnM9anA3JnQ9ZCZ1PTFlazBsZWlvZzNoZzImaT0w/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj03ZmdtanJmbjJoZ2JpJnM9anA3JnQ9ZCZ1PTFlazBsZWlvZzNoZzImaT0w/w960"}}}},{"type":"media","id":"3","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"北北基桃 10/31 (四) 停班停課！\n放颱風假是要讓大家做好防颱工作，平安在家。\n千萬別沒事亂跑出門唷！～～～","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj1kcWx0ajJmOHUyanAmcz1qcDcmdD1kJnU9MWY0ZGgyNzhnM2hnMiZpPTA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj1kcWx0ajJmOHUyanAmcz1qcDcmdD1kJnU9MWY0ZGgyNzhnM2hnMiZpPTA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj1kcWx0ajJmOHUyanAmcz1qcDcmdD1kJnU9MWY0ZGgyNzhnM2hnMiZpPTA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj1kcWx0ajJmOHUyanAmcz1qcDcmdD1kJnU9MWY0ZGgyNzhnM2hnMiZpPTA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj1kcWx0ajJmOHUyanAmcz1qcDcmdD1kJnU9MWY0ZGgyNzhnM2hnMiZpPTA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj1kcWx0ajJmOHUyanAmcz1qcDcmdD1kJnU9MWY0ZGgyNzhnM2hnMiZpPTA/w960"}}}},{"type":"media","id":"4","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"✨✨✨ 訂購實用工具書 ✨✨✨\n💟 送你記帳編表DVD 還有 $100 課程抵用折扣碼\n\n🔹 活動期間：10/14-10/28\n🔸 活動內容：購買「公司節稅一點通」+「報稅160問」，即贈記帳編表DVD乙套，還可領取課程折價券$100元 (使用期限：113/12/31止)。\n\n☆ 每人限購乙次\n☆ 該折價券抵用商品：財務/稅務單選-面授及雲端班\n☆ 該折價券可與LINE好友合併使用\n\n大...","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tN2cxM25uY245aXRnNCZzPWpwNyZ0PWQmdT0xZXQ5cWw2ZGMzaTAwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tN2cxM25uY245aXRnNCZzPWpwNyZ0PWQmdT0xZXQ5cWw2ZGMzaTAwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tN2cxM25uY245aXRnNCZzPWpwNyZ0PWQmdT0xZXQ5cWw2ZGMzaTAwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tN2cxM25uY245aXRnNCZzPWpwNyZ0PWQmdT0xZXQ5cWw2ZGMzaTAwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tN2cxM25uY245aXRnNCZzPWpwNyZ0PWQmdT0xZXQ5cWw2ZGMzaTAwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tN2cxM25uY245aXRnNCZzPWpwNyZ0PWQmdT0xZXQ5cWw2ZGMzaTAwJmk9MA/w960"}}}},{"type":"media","id":"5","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"山陀兒還～在台灣！\n10/3 (四) 大家要乖乖在家做好防颱工作唷！\n#平平安安最重要 😘","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNzFyNmQzbTF1c2pmbiZzPWpwNyZ0PWQmdT0xZXJkNGE5MG8zaTAwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNzFyNmQzbTF1c2pmbiZzPWpwNyZ0PWQmdT0xZXJkNGE5MG8zaTAwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNzFyNmQzbTF1c2pmbiZzPWpwNyZ0PWQmdT0xZXJkNGE5MG8zaTAwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNzFyNmQzbTF1c2pmbiZzPWpwNyZ0PWQmdT0xZXJkNGE5MG8zaTAwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNzFyNmQzbTF1c2pmbiZzPWpwNyZ0PWQmdT0xZXJkNGE5MG8zaTAwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNzFyNmQzbTF1c2pmbiZzPWpwNyZ0PWQmdT0xZXJkNGE5MG8zaTAwJmk9MA/w960"}}}},{"type":"media","id":"6","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"10/2 (三) 放颱風假了！～\n雖然北部還沒感受到什麼颱風的威力...\n但是大家還是要做好防颱準備唷！\n#全台停班停課一天\n#平平安安最重要 ❤️ ","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01cTB1cTF1NmtpZXFwJnM9anA3JnQ9ZCZ1PTFlcjMxMmgyODNoZzAmaT0w","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01cTB1cTF1NmtpZXFwJnM9anA3JnQ9ZCZ1PTFlcjMxMmgyODNoZzAmaT0w/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01cTB1cTF1NmtpZXFwJnM9anA3JnQ9ZCZ1PTFlcjMxMmgyODNoZzAmaT0w/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01cTB1cTF1NmtpZXFwJnM9anA3JnQ9ZCZ1PTFlcjMxMmgyODNoZzAmaT0w/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01cTB1cTF1NmtpZXFwJnM9anA3JnQ9ZCZ1PTFlcjMxMmgyODNoZzAmaT0w/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01cTB1cTF1NmtpZXFwJnM9anA3JnQ9ZCZ1PTFlcjMxMmgyODNoZzAmaT0w/w960"}}}},{"type":"media","id":"7","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"✅ 113年十月稅務工作行事曆 ✅\n\n⭕ 零稅率廠商9月份統一發票明細表申報及營業稅報繳10/1至10/15截止。\n⭕ 9月份娛樂稅總繳至10/10截止。\n⭕ 9月份扣繳之所得稅款報繳至10/10截止。\n⭕ 資產漲價補償準備之提列，於年度終結兩個月前（即本月底前）向財政部申請。\n\n若有任何問題....\n歡迎呼叫小幫手唷~! 😘\n\n\n","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0xNDNmZGh0NmdjZmFxJnM9anA3JnQ9ZCZ1PTFlMXRrY3YwbzNoZzAmaT0w","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0xNDNmZGh0NmdjZmFxJnM9anA3JnQ9ZCZ1PTFlMXRrY3YwbzNoZzAmaT0w/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0xNDNmZGh0NmdjZmFxJnM9anA3JnQ9ZCZ1PTFlMXRrY3YwbzNoZzAmaT0w/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0xNDNmZGh0NmdjZmFxJnM9anA3JnQ9ZCZ1PTFlMXRrY3YwbzNoZzAmaT0w/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0xNDNmZGh0NmdjZmFxJnM9anA3JnQ9ZCZ1PTFlMXRrY3YwbzNoZzAmaT0w/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0xNDNmZGh0NmdjZmFxJnM9anA3JnQ9ZCZ1PTFlMXRrY3YwbzNoZzAmaT0w/w960"}}}},{"type":"media","id":"8","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"114記帳士雲端班 #早鳥最最優惠價\n最優惠只到：113/12/15止～\n原價：$27,950／最最優惠價：$19,000\n自114/1/1起開始觀看至114/11月考前一天...\n\n(p)(s)(.)\n記帳士舊學員另有優惠！\n想知道就 (LINE messenger)(LINE messenger) 小幫手吧～\n\n報名請往這裏來唷！\nhttps://www.45104.com.tw/prod...","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0ydm9kcDg1aTFlZDMxJnM9anA3JnQ9ZCZ1PTFlcDRtZ3A0YzNoMDAmaT0w","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0ydm9kcDg1aTFlZDMxJnM9anA3JnQ9ZCZ1PTFlcDRtZ3A0YzNoMDAmaT0w/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0ydm9kcDg1aTFlZDMxJnM9anA3JnQ9ZCZ1PTFlcDRtZ3A0YzNoMDAmaT0w/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0ydm9kcDg1aTFlZDMxJnM9anA3JnQ9ZCZ1PTFlcDRtZ3A0YzNoMDAmaT0w/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0ydm9kcDg1aTFlZDMxJnM9anA3JnQ9ZCZ1PTFlcDRtZ3A0YzNoMDAmaT0w/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0ydm9kcDg1aTFlZDMxJnM9anA3JnQ9ZCZ1PTFlcDRtZ3A0YzNoMDAmaT0w/w960"}}}},{"type":"media","id":"9","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"#113年七月八月發票開獎 \n下班回家後的小確幸時間又來啦！\n吃飽飯看一下ＡＰＰ！對一下發票！～ \n㊗大家通通🈶中獎～ \n\n💰二百💰一千💰中不完\n小確幸你有我有大家有！～\n\n開獎號碼以財政部稅務入口網公告為主：\nhttps://invoice.etax.nat.gov.tw/","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNTNsdWZwMDE5ZG40ZSZzPWpwNyZ0PWQmdT0xZXA0cGw1MGczaTAwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNTNsdWZwMDE5ZG40ZSZzPWpwNyZ0PWQmdT0xZXA0cGw1MGczaTAwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNTNsdWZwMDE5ZG40ZSZzPWpwNyZ0PWQmdT0xZXA0cGw1MGczaTAwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNTNsdWZwMDE5ZG40ZSZzPWpwNyZ0PWQmdT0xZXA0cGw1MGczaTAwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNTNsdWZwMDE5ZG40ZSZzPWpwNyZ0PWQmdT0xZXA0cGw1MGczaTAwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNTNsdWZwMDE5ZG40ZSZzPWpwNyZ0PWQmdT0xZXA0cGw1MGczaTAwJmk9MA/w960"}}}},{"type":"media","id":"10","srcType":"timeline","likeCount":4,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"✅ 113年九月稅務工作行事曆 ✅\n\n⭕ 113年7及8月份統一發票明細表申報及營業稅報繳9/1至9/15截止。\n⭕ 113年7及8月份印花稅總繳9/15截止。\n⭕ 8月份娛樂稅總繳及扣繳之所得稅報繳9/1至9/10截止。\n⭕ 非公司組織營利事業欲變更會計基礎者，應於會計年度開始3個月前（採曆年制者在本月底以前）提出申請。\n⭕ 自用住宅用地、工業用地適用特別稅率課徵者申請至9/22截止。\n⭕ 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元＞\n\n現領現折／報名進修還可與line好友折300元合併使用喔！\n\n活動期間：𝟭𝟭𝟯/𝟵/𝟮～𝟵/𝟭𝟯\n使用期限：𝟭𝟭𝟯/𝟵/𝟯𝟬\n\n適用商品：財務／稅務單選（面授及雲端班）\n★會計學(...","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMzJnYmU1dTBzamJuMSZzPWpwNyZ0PWQmdT0xZWg0bjBjYXMzamcwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMzJnYmU1dTBzamJuMSZzPWpwNyZ0PWQmdT0xZWg0bjBjYXMzamcwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMzJnYmU1dTBzamJuMSZzPWpwNyZ0PWQmdT0xZWg0bjBjYXMzamcwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMzJnYmU1dTBzamJuMSZzPWpwNyZ0PWQmdT0xZWg0bjBjYXMzamcwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMzJnYmU1dTBzamJuMSZzPWpwNyZ0PWQmdT0xZWg0bjBjYXMzamcwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMzJnYmU1dTBzamJuMSZzPWpwNyZ0PWQmdT0xZWg0bjBjYXMzamcwJmk9MA/w960"}}}},{"type":"media","id":"12","srcType":"timeline","likeCount":4,"commentCount":0,"sharedCount":1,"item":{"type":"photo","body":"事務所增聘！～【記帳專員】職缺一名。\n要找志同道合的工作夥伴囉～！\n歡迎來加入我們一起工作唷 !!!\n😘😘😘😘😘\n#第一年年薪約50萬\n#第一年年薪約50萬\n#第一年年薪約50萬\n💟 在職訓練、員工旅遊我們有；\n💟 工作獎金、升遷制度很透明；\n💟 勞保、健保、勞退是必須的；\n💟 有生日禮金、還定期舉辦公司慶生➕半日休～\n💘 最最最重要的是 💘：\n我們除了周休二日、還提供同...","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNDN0ZG9uOGtpMXM5aSZzPWpwNyZ0PWQmdT0xZWNnY21yNzQzaWcwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNDN0ZG9uOGtpMXM5aSZzPWpwNyZ0PWQmdT0xZWNnY21yNzQzaWcwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNDN0ZG9uOGtpMXM5aSZzPWpwNyZ0PWQmdT0xZWNnY21yNzQzaWcwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNDN0ZG9uOGtpMXM5aSZzPWpwNyZ0PWQmdT0xZWNnY21yNzQzaWcwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNDN0ZG9uOGtpMXM5aSZzPWpwNyZ0PWQmdT0xZWNnY21yNzQzaWcwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNDN0ZG9uOGtpMXM5aSZzPWpwNyZ0PWQmdT0xZWNnY21yNzQzaWcwJmk9MA/w960"}}}},{"type":"media","id":"13","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"113記帳士考試報名 (note)\n報名日期：113/8/6 零時起~113/8/15 下午5時止。\n✨ 大家要記得儘早完成報名繳費！\n✨ 千萬別拖到最後一天才動作唷～\n💁‍♂️ 詳細報名說明請參考：\nhttps://lihi1.com/Ix935/L","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj1sMDZ2b250azQ5Mmomcz1qcDcmdD1kJnU9MWU4dWJwdWZvM2kwMCZpPTA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj1sMDZ2b250azQ5Mmomcz1qcDcmdD1kJnU9MWU4dWJwdWZvM2kwMCZpPTA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj1sMDZ2b250azQ5Mmomcz1qcDcmdD1kJnU9MWU4dWJwdWZvM2kwMCZpPTA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj1sMDZ2b250azQ5Mmomcz1qcDcmdD1kJnU9MWU4dWJwdWZvM2kwMCZpPTA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj1sMDZ2b250azQ5Mmomcz1qcDcmdD1kJnU9MWU4dWJwdWZvM2kwMCZpPTA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj1sMDZ2b250azQ5Mmomcz1qcDcmdD1kJnU9MWU4dWJwdWZvM2kwMCZpPTA/w960"}}}},{"type":"media","id":"14","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"✅ 113年八月稅務工作行事曆 ✅\n\n⭕ 零稅率廠商7月份統一發票明細表申報及營業稅報繳8/1至8/15截止。\n⭕ 7月份娛樂稅總繳8/10截止。\n⭕ 7月份扣繳之所得稅款報繳8/10截止。\n\n若有任何問題....\n歡迎呼叫小幫手唷~! 😘","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01MHVyZGl2MmFjbW42JnM9anA3JnQ9ZCZ1PTFkZG85MGEzazNpMDAmaT0w","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01MHVyZGl2MmFjbW42JnM9anA3JnQ9ZCZ1PTFkZG85MGEzazNpMDAmaT0w/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01MHVyZGl2MmFjbW42JnM9anA3JnQ9ZCZ1PTFkZG85MGEzazNpMDAmaT0w/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01MHVyZGl2MmFjbW42JnM9anA3JnQ9ZCZ1PTFkZG85MGEzazNpMDAmaT0w/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01MHVyZGl2MmFjbW42JnM9anA3JnQ9ZCZ1PTFkZG85MGEzazNpMDAmaT0w/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01MHVyZGl2MmFjbW42JnM9anA3JnQ9ZCZ1PTFkZG85MGEzazNpMDAmaT0w/w960"}}}},{"type":"media","id":"15","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"８／５ ~ ８／１６\n<<單堂課程進修報名享❽❽折優惠>>\n還可與line好友折300元合併使用喔！\n\n適用商品：財務／稅務（面授及雲端）單選課程。\n★會計學(EAS)雲端班不適用此活動★\n快點上網報名吧～\nhttps://www.45104.com.tw/","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01NTBwanFzdXA2ajNxJnM9anA3JnQ9ZCZ1PTFlNnZ2c3JvZzNpMDAmaT0w","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01NTBwanFzdXA2ajNxJnM9anA3JnQ9ZCZ1PTFlNnZ2c3JvZzNpMDAmaT0w/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01NTBwanFzdXA2ajNxJnM9anA3JnQ9ZCZ1PTFlNnZ2c3JvZzNpMDAmaT0w/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01NTBwanFzdXA2ajNxJnM9anA3JnQ9ZCZ1PTFlNnZ2c3JvZzNpMDAmaT0w/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01NTBwanFzdXA2ajNxJnM9anA3JnQ9ZCZ1PTFlNnZ2c3JvZzNpMDAmaT0w/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01NTBwanFzdXA2ajNxJnM9anA3JnQ9ZCZ1PTFlNnZ2c3JvZzNpMDAmaT0w/w960"}}}},{"type":"media","id":"16","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"#113年五月六月發票開獎 \n颱風天放假在家的小確幸！\n就是要看一下ＡＰＰ！對一下發票呀！～ \n㊗大家通通🈶中獎～ \n\n💰二百💰一千💰中不完\n小確幸你有我有大家有！～\n\n開獎號碼以財政部稅務入口網公告為主：\nhttps://invoice.etax.nat.gov.tw/\n\n\n\n","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNGlldGtqazdidmQ2MCZzPWpwNyZ0PWQmdT0xZTUzc25tYWszaTAwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNGlldGtqazdidmQ2MCZzPWpwNyZ0PWQmdT0xZTUzc25tYWszaTAwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNGlldGtqazdidmQ2MCZzPWpwNyZ0PWQmdT0xZTUzc25tYWszaTAwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNGlldGtqazdidmQ2MCZzPWpwNyZ0PWQmdT0xZTUzc25tYWszaTAwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNGlldGtqazdidmQ2MCZzPWpwNyZ0PWQmdT0xZTUzc25tYWszaTAwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNGlldGtqazdidmQ2MCZzPWpwNyZ0PWQmdT0xZTUzc25tYWszaTAwJmk9MA/w960"}}}},{"type":"media","id":"17","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"凱米還在台灣遊走....\n７／２５（四）北北基再停班停課一天。\n大家不要小看這個颱風唷～\n雖然...\n#大家平平安安再放一天颱風假\n但是要乖乖在家別亂跑 😘","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01ZDZtZ2xnM2Rnb3MwJnM9anA3JnQ9ZCZ1PTFlNHM4OW1iODNqZzAmaT0w","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01ZDZtZ2xnM2Rnb3MwJnM9anA3JnQ9ZCZ1PTFlNHM4OW1iODNqZzAmaT0w/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01ZDZtZ2xnM2Rnb3MwJnM9anA3JnQ9ZCZ1PTFlNHM4OW1iODNqZzAmaT0w/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01ZDZtZ2xnM2Rnb3MwJnM9anA3JnQ9ZCZ1PTFlNHM4OW1iODNqZzAmaT0w/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01ZDZtZ2xnM2Rnb3MwJnM9anA3JnQ9ZCZ1PTFlNHM4OW1iODNqZzAmaT0w/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01ZDZtZ2xnM2Rnb3MwJnM9anA3JnQ9ZCZ1PTFlNHM4OW1iODNqZzAmaT0w/w960"}}}},{"type":"media","id":"18","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"(!)7月24日停班停課(!)\n大家一定要做好防颱工作唷！～","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMTJwbmlobDlyZTg2ZyZzPWpwNyZ0PWQmdT0xZTRpMmJwcjAzaWcwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMTJwbmlobDlyZTg2ZyZzPWpwNyZ0PWQmdT0xZTRpMmJwcjAzaWcwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMTJwbmlobDlyZTg2ZyZzPWpwNyZ0PWQmdT0xZTRpMmJwcjAzaWcwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMTJwbmlobDlyZTg2ZyZzPWpwNyZ0PWQmdT0xZTRpMmJwcjAzaWcwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMTJwbmlobDlyZTg2ZyZzPWpwNyZ0PWQmdT0xZTRpMmJwcjAzaWcwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMTJwbmlobDlyZTg2ZyZzPWpwNyZ0PWQmdT0xZTRpMmJwcjAzaWcwJmk9MA/w960"}}}},{"type":"media","id":"19","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"７／２２ (一) 互動時間...\n抽獎！送二本峻誠雙月刊給大家唷～\n因為外面買不到...\n常常有學員詢問是否可以訂購...\n所以～所以～大家一起來抽獎！\n把雙月刊抽獎拿到手\n😁 認真翻翻看看長知識唷～ ","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj02MDllOWs0MGtoYzJ2JnM9anA3JnQ9ZCZ1PTFlMjg3bXM0bzNqZzAmaT0w","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj02MDllOWs0MGtoYzJ2JnM9anA3JnQ9ZCZ1PTFlMjg3bXM0bzNqZzAmaT0w/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj02MDllOWs0MGtoYzJ2JnM9anA3JnQ9ZCZ1PTFlMjg3bXM0bzNqZzAmaT0w/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj02MDllOWs0MGtoYzJ2JnM9anA3JnQ9ZCZ1PTFlMjg3bXM0bzNqZzAmaT0w/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj02MDllOWs0MGtoYzJ2JnM9anA3JnQ9ZCZ1PTFlMjg3bXM0bzNqZzAmaT0w/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj02MDllOWs0MGtoYzJ2JnM9anA3JnQ9ZCZ1PTFlMjg3bXM0bzNqZzAmaT0w/w960"}}}},{"type":"media","id":"20","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":" · \n113年記帳士【雲端】班✨✨ \n☑️ 全套課程八折優惠～\n☑️ 影片自8/1起可觀看到11月考前一天。\nhttps://www.45104.com.tw/\n大家認真起來！該好好上課衝一波囉！","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0zOGtjdjY5OGI2cWU1JnM9anA3JnQ9ZCZ1PTFlMHJwY3FjMDNoZzAmaT0w","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0zOGtjdjY5OGI2cWU1JnM9anA3JnQ9ZCZ1PTFlMHJwY3FjMDNoZzAmaT0w/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0zOGtjdjY5OGI2cWU1JnM9anA3JnQ9ZCZ1PTFlMHJwY3FjMDNoZzAmaT0w/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0zOGtjdjY5OGI2cWU1JnM9anA3JnQ9ZCZ1PTFlMHJwY3FjMDNoZzAmaT0w/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0zOGtjdjY5OGI2cWU1JnM9anA3JnQ9ZCZ1PTFlMHJwY3FjMDNoZzAmaT0w/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0zOGtjdjY5OGI2cWU1JnM9anA3JnQ9ZCZ1PTFlMHJwY3FjMDNoZzAmaT0w/w960"}}}},{"type":"media","id":"21","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"✅ 113年七月稅務工作行事曆 ✅\n\n⭕ 113年5及6月份統一發票明細表申報及營業稅報繳7/1至7/15截止。\n⭕ 113年5及6月份印花稅總繳至7/15截止。\n⭕ 6月份娛樂稅總繳及扣繳之所得稅報繳7/1至7/10截止。\n\n若有任何問題....\n歡迎呼叫小幫手唷~! 😘","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj03cWZmdjhxNXFrNzQ3JnM9anA3JnQ9ZCZ1PTFkZG83N3EyczNqMDAmaT0w","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj03cWZmdjhxNXFrNzQ3JnM9anA3JnQ9ZCZ1PTFkZG83N3EyczNqMDAmaT0w/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj03cWZmdjhxNXFrNzQ3JnM9anA3JnQ9ZCZ1PTFkZG83N3EyczNqMDAmaT0w/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj03cWZmdjhxNXFrNzQ3JnM9anA3JnQ9ZCZ1PTFkZG83N3EyczNqMDAmaT0w/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj03cWZmdjhxNXFrNzQ3JnM9anA3JnQ9ZCZ1PTFkZG83N3EyczNqMDAmaT0w/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj03cWZmdjhxNXFrNzQ3JnM9anA3JnQ9ZCZ1PTFkZG83N3EyczNqMDAmaT0w/w960"}}}},{"type":"media","id":"22","srcType":"timeline","likeCount":4,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"三人揪伴來進修 ‼️\n每人均可享有優惠折抵❻❻❻ \n🤙🤙🤙\n\n本活動沒有人數上限！\n❤️ 還可以與其他優惠活動合併使用 ❤️\n( PS. 推薦人優惠專案除外 )\n\n詳細活動辦法，請上官網查看～ \nhttps://www.45104.com.tw/666go/","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tN24yZTkzbWIzcTE3dCZzPWpwNyZ0PWQmdT0xZHJuNWtqcnMzaTAwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tN24yZTkzbWIzcTE3dCZzPWpwNyZ0PWQmdT0xZHJuNWtqcnMzaTAwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tN24yZTkzbWIzcTE3dCZzPWpwNyZ0PWQmdT0xZHJuNWtqcnMzaTAwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tN24yZTkzbWIzcTE3dCZzPWpwNyZ0PWQmdT0xZHJuNWtqcnMzaTAwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tN24yZTkzbWIzcTE3dCZzPWpwNyZ0PWQmdT0xZHJuNWtqcnMzaTAwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tN24yZTkzbWIzcTE3dCZzPWpwNyZ0PWQmdT0xZHJuNWtqcnMzaTAwJmk9MA/w960"}}}},{"type":"media","id":"23","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"❤️❤️❤️ 推薦好友來進修！\n優惠獎勵大家拿～ 😘😘😘\n\n👨‍🦰 被推薦者 ( 新生 )，可領取：\n🔸 當次課程 $1000元抵用折價券\n以序號方式提供兌換折抵；\n每人乙次。\n\n🧑‍ 推薦者 ( 已是學員 )，可領取：\n🔸 LINE POINT 100點。\n🔸 雲端點數200點。\n\n不限推薦次數，只要推薦新生進修完成即可領取獎勵！\n詳細活動辦法，請上官網查看～ \nhtt...","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNTcxNWZpMDI1azYwMCZzPWpwNyZ0PWQmdT0xZHJuNWgwMjgzaTAwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNTcxNWZpMDI1azYwMCZzPWpwNyZ0PWQmdT0xZHJuNWgwMjgzaTAwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNTcxNWZpMDI1azYwMCZzPWpwNyZ0PWQmdT0xZHJuNWgwMjgzaTAwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNTcxNWZpMDI1azYwMCZzPWpwNyZ0PWQmdT0xZHJuNWgwMjgzaTAwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNTcxNWZpMDI1azYwMCZzPWpwNyZ0PWQmdT0xZHJuNWgwMjgzaTAwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNTcxNWZpMDI1azYwMCZzPWpwNyZ0PWQmdT0xZHJuNWgwMjgzaTAwJmk9MA/w960"}}}},{"type":"media","id":"24","srcType":"timeline","likeCount":4,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"✅ 113年六月稅務工作行事曆 ✅\n\n⭕ 零稅率廠商5月份統一發票明細表申報及營業稅報繳6/1至6/15截止。\n⭕ 5月份娛樂稅總繳至6/10截止。\n⭕ 5月份扣繳之所得稅款報繳至6/10截止。\n\n若有任何問題....\n歡迎呼叫小幫手唷~! 😘","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMmY5OGQxYTNiOWRxcyZzPWpwNyZ0PWQmdT0xY29mYTM1bDAzamcwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMmY5OGQxYTNiOWRxcyZzPWpwNyZ0PWQmdT0xY29mYTM1bDAzamcwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMmY5OGQxYTNiOWRxcyZzPWpwNyZ0PWQmdT0xY29mYTM1bDAzamcwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMmY5OGQxYTNiOWRxcyZzPWpwNyZ0PWQmdT0xY29mYTM1bDAzamcwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMmY5OGQxYTNiOWRxcyZzPWpwNyZ0PWQmdT0xY29mYTM1bDAzamcwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMmY5OGQxYTNiOWRxcyZzPWpwNyZ0PWQmdT0xY29mYTM1bDAzamcwJmk9MA/w960"}}}},{"type":"media","id":"25","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"113年記帳士考證班快開課囉～\n✨【面授／雲端】✨ \n☑️ 6/30前報名：還有九五折優惠～\n☑️ 講義預購也有九五折唷！～\n☑️ 購買全套加贈考題解答乙本！\n\n活動就到 6/30 ✌️ 要把握唷！～\n快快上網報名 (ok sign)\n今年我們一起來拼一下！ (thumbs up)\nhttps://www.45104.com.tw/\n\nPS. 如果動作快在五月底前完成報名，應該還可享有九折唷！...","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMzQxamFnaHAwa2V2aSZzPWpwNyZ0PWQmdT0xZGluMjUzazAzaTAwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMzQxamFnaHAwa2V2aSZzPWpwNyZ0PWQmdT0xZGluMjUzazAzaTAwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMzQxamFnaHAwa2V2aSZzPWpwNyZ0PWQmdT0xZGluMjUzazAzaTAwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMzQxamFnaHAwa2V2aSZzPWpwNyZ0PWQmdT0xZGluMjUzazAzaTAwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMzQxamFnaHAwa2V2aSZzPWpwNyZ0PWQmdT0xZGluMjUzazAzaTAwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMzQxamFnaHAwa2V2aSZzPWpwNyZ0PWQmdT0xZGluMjUzazAzaTAwJmk9MA/w960"}}}},{"type":"media","id":"26","srcType":"timeline","likeCount":4,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"#113年三月四月發票開獎 \n\n記得看一下ＡＰＰ！對一下發票！ \n㊗大家通通🈶中獎唷～ \n\n💰二百💰一千💰中不完\n小確幸你有我有大家有！～\n\n開獎號碼以財政部稅務入口網公告為主：\nhttps://invoice.etax.nat.gov.tw/","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNXJxZzRvbmRqM2VyZiZzPWpwNyZ0PWQmdT0xZGkybDN0bmczamcwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNXJxZzRvbmRqM2VyZiZzPWpwNyZ0PWQmdT0xZGkybDN0bmczamcwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNXJxZzRvbmRqM2VyZiZzPWpwNyZ0PWQmdT0xZGkybDN0bmczamcwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNXJxZzRvbmRqM2VyZiZzPWpwNyZ0PWQmdT0xZGkybDN0bmczamcwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNXJxZzRvbmRqM2VyZiZzPWpwNyZ0PWQmdT0xZGkybDN0bmczamcwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tNXJxZzRvbmRqM2VyZiZzPWpwNyZ0PWQmdT0xZGkybDN0bmczamcwJmk9MA/w960"}}}},{"type":"media","id":"27","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"六月限定優惠預備備～\n６／３～６／１４\n💟 報名進修兩堂課，<<第二堂62折優惠唷！>>\n💟 Line好友每堂還可以再折300元！\n\n(stars) 適用：財務／稅務單選課程（面授及雲端）\n(stars) 會計學(EAS)雲端班不適用此活動\n(stars) 優惠折扣以價低者計算，實際依最終系統產生之價格為主！\n\n大家快點上網看看課程，準備報名報起來囉！\nhttps://www.45104....","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01YzhiY2ZpZWI0ZGxjJnM9anA3JnQ9ZCZ1PTFkaHVhdjlvZzNoMDAmaT0w","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01YzhiY2ZpZWI0ZGxjJnM9anA3JnQ9ZCZ1PTFkaHVhdjlvZzNoMDAmaT0w/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01YzhiY2ZpZWI0ZGxjJnM9anA3JnQ9ZCZ1PTFkaHVhdjlvZzNoMDAmaT0w/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01YzhiY2ZpZWI0ZGxjJnM9anA3JnQ9ZCZ1PTFkaHVhdjlvZzNoMDAmaT0w/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01YzhiY2ZpZWI0ZGxjJnM9anA3JnQ9ZCZ1PTFkaHVhdjlvZzNoMDAmaT0w/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj01YzhiY2ZpZWI0ZGxjJnM9anA3JnQ9ZCZ1PTFkaHVhdjlvZzNoMDAmaT0w/w960"}}}},{"type":"media","id":"28","srcType":"timeline","likeCount":3,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"✅ 113年五月稅務工作行事曆 ✅\n\n⭕ 113年3及4月份統一發票明細表申報及營業稅報繳5/1至5/15截止。\n⭕ 113年3及4月份印花稅總繳至5/15截止。\n⭕ 4月份娛樂稅總繳及扣繳之所得稅報繳5/1至5/10截止。\n⭕ 112年度營利事業所得稅結算申報及111年度未分配盈餘申報。\n⭕ 房屋稅繳納期間為5/1至5/31。\n\n若有任何問題....\n歡迎呼叫小幫手唷~! 😘","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0zaGgzdnRxYWJpODk4JnM9anA3JnQ9ZCZ1PTFjb2Y3Z2I3azNpMDAmaT0w","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0zaGgzdnRxYWJpODk4JnM9anA3JnQ9ZCZ1PTFjb2Y3Z2I3azNpMDAmaT0w/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0zaGgzdnRxYWJpODk4JnM9anA3JnQ9ZCZ1PTFjb2Y3Z2I3azNpMDAmaT0w/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0zaGgzdnRxYWJpODk4JnM9anA3JnQ9ZCZ1PTFjb2Y3Z2I3azNpMDAmaT0w/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0zaGgzdnRxYWJpODk4JnM9anA3JnQ9ZCZ1PTFjb2Y3Z2I3azNpMDAmaT0w/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0zaGgzdnRxYWJpODk4JnM9anA3JnQ9ZCZ1PTFjb2Y3Z2I3azNpMDAmaT0w/w960"}}}},{"type":"media","id":"29","srcType":"timeline","likeCount":4,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"#活動預告 ‼️ ５/６～５/１７\n在官方LINE帳號上輸入通關密語：\n【祝母親節快樂！】\n即可獲取＜$450元折扣碼＞\n🔸 現領現折。\n🔸 每人限領乙次／限抵用乙次。\n🔸 可與LINE好友300元優惠合併使用！\n\n🔹 可折抵範圍：財務 & 稅務單選課程（面授、雲端皆可）。\n🔹 會計學(EAS)雲端班不適用此活動。\n🔹 折價券使用期限：113/5/30止。","img":{"original":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMW44bTV2NnNzZmU3NiZzPWpwNyZ0PWQmdT0xZDdpa3E2YzgzaTAwJmk9MA","thumbs":{"xSmall":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMW44bTV2NnNzZmU3NiZzPWpwNyZ0PWQmdT0xZDdpa3E2YzgzaTAwJmk9MA/w100","small":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMW44bTV2NnNzZmU3NiZzPWpwNyZ0PWQmdT0xZDdpa3E2YzgzaTAwJmk9MA/w240","mid":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMW44bTV2NnNzZmU3NiZzPWpwNyZ0PWQmdT0xZDdpa3E2YzgzaTAwJmk9MA/w480","large":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMW44bTV2NnNzZmU3NiZzPWpwNyZ0PWQmdT0xZDdpa3E2YzgzaTAwJmk9MA/w750","xLarge":"https://voom-obs.line-scdn.net/r/myhome/hex/cj0tMW44bTV2NnNzZmU3NiZzPWpwNyZ0PWQmdT0xZDdpa3E2YzgzaTAwJmk9MA/w960"}}}},{"type":"media","id":"91659805078062","srcType":"cms","item":{"type":"photo","body":"舊學員回訓優惠：同課程再次報名進修即享：三八折優惠。","img":{"original":"https://oa-profile-media.line-scdn.net/0hx9IGv7B1JxZ0Pg2hkD9YQVJhKWdHXH4oS1gjGVNrJE4CemA_LQohDjRaP1gsZmQ_Azhkc1I2eCRQCSVBGFk9cFA7fg","thumbs":{"xSmall":"https://oa-profile-media.line-scdn.net/0hx9IGv7B1JxZ0Pg2hkD9YQVJhKWdHXH4oS1gjGVNrJE4CemA_LQohDjRaP1gsZmQ_Azhkc1I2eCRQCSVBGFk9cFA7fg/w120","small":"https://oa-profile-media.line-scdn.net/0hx9IGv7B1JxZ0Pg2hkD9YQVJhKWdHXH4oS1gjGVNrJE4CemA_LQohDjRaP1gsZmQ_Azhkc1I2eCRQCSVBGFk9cFA7fg/w240","mid":"https://oa-profile-media.line-scdn.net/0hx9IGv7B1JxZ0Pg2hkD9YQVJhKWdHXH4oS1gjGVNrJE4CemA_LQohDjRaP1gsZmQ_Azhkc1I2eCRQCSVBGFk9cFA7fg/w480","large":"https://oa-profile-media.line-scdn.net/0hx9IGv7B1JxZ0Pg2hkD9YQVJhKWdHXH4oS1gjGVNrJE4CemA_LQohDjRaP1gsZmQ_Azhkc1I2eCRQCSVBGFk9cFA7fg/w720","xLarge":"https://oa-profile-media.line-scdn.net/0hx9IGv7B1JxZ0Pg2hkD9YQVJhKWdHXH4oS1gjGVNrJE4CemA_LQohDjRaP1gsZmQ_Azhkc1I2eCRQCSVBGFk9cFA7fg/w960"}}}},{"type":"media","id":"6349511","srcType":"cms","item":{"type":"photo","body":"雲端進修點數：進修好選擇。
隨時隨地充實自己～！
在職進修別錯過唷～！","img":{"original":"https://oa-profile-media.line-scdn.net/0hP3ZDWSObDxxnPRzH4YBwSzFiAW1UX1YYAFpBKDdoFUcVbQM2WCNBBhlJF1cVcUAaBCtBAR1dWUc4ZkgrPiwbETdCGkczfg8iED8IEQlNDXwvDA4","thumbs":{"xSmall":"https://oa-profile-media.line-scdn.net/0hP3ZDWSObDxxnPRzH4YBwSzFiAW1UX1YYAFpBKDdoFUcVbQM2WCNBBhlJF1cVcUAaBCtBAR1dWUc4ZkgrPiwbETdCGkczfg8iED8IEQlNDXwvDA4/w120","small":"https://oa-profile-media.line-scdn.net/0hP3ZDWSObDxxnPRzH4YBwSzFiAW1UX1YYAFpBKDdoFUcVbQM2WCNBBhlJF1cVcUAaBCtBAR1dWUc4ZkgrPiwbETdCGkczfg8iED8IEQlNDXwvDA4/w240","mid":"https://oa-profile-media.line-scdn.net/0hP3ZDWSObDxxnPRzH4YBwSzFiAW1UX1YYAFpBKDdoFUcVbQM2WCNBBhlJF1cVcUAaBCtBAR1dWUc4ZkgrPiwbETdCGkczfg8iED8IEQlNDXwvDA4/w480","large":"https://oa-profile-media.line-scdn.net/0hP3ZDWSObDxxnPRzH4YBwSzFiAW1UX1YYAFpBKDdoFUcVbQM2WCNBBhlJF1cVcUAaBCtBAR1dWUc4ZkgrPiwbETdCGkczfg8iED8IEQlNDXwvDA4/w720","xLarge":"https://oa-profile-media.line-scdn.net/0hP3ZDWSObDxxnPRzH4YBwSzFiAW1UX1YYAFpBKDdoFUcVbQM2WCNBBhlJF1cVcUAaBCtBAR1dWUc4ZkgrPiwbETdCGkczfg8iED8IEQlNDXwvDA4/w960"}}}}]}},{"type":"faq","id":"772379660987194","content":{"showAskInChat":true,"itemList":[{"type":"faq","id":"1061894183915442","question":"課程有提供講義嗎？全天課程是否供餐？","answer":"面授和雲端課程均會提供紙本講義。

為維護環境整潔，不鼓勵學員在教室內用餐、飲食，但會提供每位學員7-11壹佰元商品卡，讓學員外出用餐。"},{"type":"faq","id":"772385658841969","question":"報名課程可以刷卡嗎 ? 有提供分期嗎 ?","answer":"我們的課程均可以在線上報名，結帳時也可以選擇刷卡方式付款，但未提供分期服務。

若需要分期的話，可向您的持卡銀行詢問，現在很多銀行有提供用戶分期服務。"},{"type":"faq","id":"944202025420786","question":"單元課程購買注意事項！","answer":"⚠ 2人以上合併報名
1️⃣ 須更改【購物車】數量。
2️⃣ 於【購買資訊】備註處，登打其他上課者姓名及電話。
⚠ 購買【面授班】者，應於【購買資訊】中填寫上課日期。
⚠ 付款方式：刷卡、匯款二選一。
⚠ 匯款付款者：1️⃣ 三日內要完成繳費，逾時系統自動取消訂單。2️⃣ 取消後若要再購買，必須重新下單。
⚠ 刷卡付款者：請於下訂時完成刷卡，跳出訂單則須重來。"},{"type":"faq","id":"772385658841968","question":"面授時數卡可報名哪些課程 ? 有無使用限制 ?","answer":"時數卡可報名課程，以 45104學院主辦【面授】課程為主，包括： ✅【財務單選】 ✅【稅務單選】 ✅【精選專題】

時數卡不適用以下課程：⛔️【協辦課程】⛔️【記帳士考證班】⛔️【講座】⛔️【雲端課程】

⚠ 時數卡是認卡不認人，且無使用時效，領卡後請務必妥善保管，若不小心遺失是無法申請補法的。"},{"type":"faq","id":"944203443069756","question":"雲端課程如何觀看？","answer":"🟩 課程官網：
https://www.45104.com.tw/

👉 收到講義後，請至官網登入下單所使用的帳號。
👉 至【我的帳號】中【訂單紀錄】勾選【收到講義】，確定打勾後。
👉 至【雲端課程】即可點選購買的課程，進行開通。
👉 按下課程時，會跳出二次警示語，按確定後即可觀看。
👉 觀看期間為開通當下計算連續30天
⚠️ 並非觀看累積30天 ⚠️"}]}},{"type":"healthSafety","id":"718028024206296","content":{"disinfectSterilizeFacilities":true,"storeVentilation":false,"disinfectChangeSeats":true,"installSterilizeDisinfectSolution":true,"installPartitionPlate":false,"wearMasks":true,"washHands":true,"maskRequired":true,"checkTemperature":true,"sickNotAllowed":true,"adjustVisitorSeatInterval":true,"electronicPayment":false}},{"type":"information","id":"2245848","content":{"introduction":"精選好師資 & 互動零距離：進修最佳選擇","businessHours":{"0":[{"start":{"hour":9,"minute":0},"end":{"hour":17,"minute":0}}],"1":[{"start":{"hour":9,"minute":0},"end":{"hour":17,"minute":0}}],"2":[{"start":{"hour":9,"minute":0},"end":{"hour":17,"minute":0}}],"3":[{"start":{"hour":9,"minute":0},"end":{"hour":17,"minute":0}}],"4":[{"start":{"hour":9,"minute":0},"end":{"hour":17,"minute":0}}],"5":[{"start":{"hour":9,"minute":0},"end":{"hour":17,"minute":0}}],"6":[{"start":{"hour":9,"minute":0},"end":{"hour":17,"minute":0}}]},"businessHoursMemo":"09:00am~17:00pm","callType":"phone","oaCallable":false,"tel":"02-2543-3000","websiteList":["https://www.45104.com.tw","https://www.facebook.com/45104jun"],"paymentMethod":{"type":"creditCardAvailable","creditCardList":["visa","mastercard","jcb","diners","amex"]},"access":{"nearestStationList":["捷運南京三民站：4號出口（至出口向右轉）"],"address":{"postalCode":"104","detail":"松山區南京東路五段223號5樓京鷹商業大樓"},"coordinates":{"lat":25.0516364,"lng":121.5643516},"mapUrl":"https://maps.googleapis.com/maps/api/staticmap?key=AIzaSyCmbTfxB3uMZpzVX9NYKqByC1RRi2jIjf0&channel=Line_Account&scale=2&size=400x200¢er=25.0517364%2C121.5643516&markers=scale%3A2%7Cicon%3Ahttps%3A%2F%2Fpage.line-scdn.net%2F_%2Fimages%2FmapPin.v1.png%7C25.0516364%2C121.5643516&language=en®ion=&signature=RWCCsHDHKTlMqvp730unBOwnuy0%3D"}}},{"type":"recommendation","id":"RecommendationPlugin","content":{"itemList":[],"recommendationCreatedDate":""}}]}}