{"id":91,"date":"2024-06-15T09:28:29","date_gmt":"2024-06-15T01:28:29","guid":{"rendered":"http:\/\/192.168.1.2\/?page_id=91"},"modified":"2025-11-18T09:28:30","modified_gmt":"2025-11-18T01:28:30","slug":"%e7%9b%a3%e6%9f%bb%e3%83%bb%e4%bf%9d%e8%a8%bc","status":"publish","type":"page","link":"http:\/\/www.clarkcpas.com\/?page_id=91","title":{"rendered":"\u76e3\u67fb\u30fb\u4fdd\u8a3c"},"content":{"rendered":"\n<div class=\"wp-block-cover has-parallax has-custom-content-position is-position-top-center\" style=\"min-height:100vh;aspect-ratio:unset;\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim\" style=\"background-color:#785060\"><\/span><div class=\"wp-block-cover__image-background wp-image-203 has-parallax\" style=\"background-position:50% 50%;background-image:url(http:\/\/www.clarkcpas.com\/wp-content\/uploads\/2024\/06\/02jp.png)\"><\/div><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<figure class=\"wp-block-image size-large is-resized\"><a href=\"www.clarkcpas.com\"><img decoding=\"async\" src=\"http:\/\/www.clarkcpas.com\/wp-content\/uploads\/2024\/06\/logo.png\" alt=\"\" style=\"width:271px;height:auto\"\/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-bottom is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:70%\"><nav class=\"has-small-font-size is-responsive items-justified-right wp-block-navigation is-content-justification-right is-layout-flex wp-container-core-navigation-is-layout-0ca25c3d wp-block-navigation-is-layout-flex\" aria-label=\"\u9875\u7709 \u5bfc\u822a\uff08\u65e5\u6587\uff09\" \n\t\t data-wp-interactive=\"core\/navigation\" 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\n\t\t\t\tdata-wp-class--has-modal-open=\"state.isMenuOpen\"\n\t\t\t\tdata-wp-class--is-menu-open=\"state.isMenuOpen\"\n\t\t\t\tdata-wp-watch=\"callbacks.initMenu\"\n\t\t\t\tdata-wp-on--keydown=\"actions.handleMenuKeydown\"\n\t\t\t\tdata-wp-on--focusout=\"actions.handleMenuFocusout\"\n\t\t\t\ttabindex=\"-1\"\n\t\t\t>\n\t\t\t\t\t<div class=\"wp-block-navigation__responsive-close\" tabindex=\"-1\">\n\t\t\t\t\t\t<div class=\"wp-block-navigation__responsive-dialog\" \n\t\t\t\tdata-wp-bind--aria-modal=\"state.ariaModal\"\n\t\t\t\tdata-wp-bind--aria-label=\"state.ariaLabel\"\n\t\t\t\tdata-wp-bind--role=\"state.roleAttribute\"\n\t\t\t>\n\t\t\t\t\t\t\t<button aria-label=\"\u5173\u95ed\u83dc\u5355\" class=\"wp-block-navigation__responsive-container-close\" \n\t\t\t\tdata-wp-on--click=\"actions.closeMenuOnClick\"\n\t\t\t><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" aria-hidden=\"true\" focusable=\"false\"><path d=\"m13.06 12 6.47-6.47-1.06-1.06L12 10.94 5.53 4.47 4.47 5.53 10.94 12l-6.47 6.47 1.06 1.06L12 13.06l6.47 6.47 1.06-1.06L13.06 12Z\"><\/path><\/svg><\/button>\n\t\t\t\t\t\t\t<div class=\"wp-block-navigation__responsive-container-content\" \n\t\t\t\tdata-wp-watch=\"callbacks.focusFirstElement\"\n\t\t\t id=\"modal-1-content\">\n\t\t\t\t\t\t\t\t<ul class=\"wp-block-navigation__container has-small-font-size is-responsive items-justified-right wp-block-navigation\"><li class=\"has-small-font-size wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"http:\/\/www.clarkcpas.com\/?page_id=89\"><span class=\"wp-block-navigation-item__label\">\u30c8\u30c3\u30d7\u30da\u30fc\u30b8<\/span><\/a><\/li><li class=\"has-small-font-size wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"http:\/\/www.clarkcpas.com\/?page_id=91\"><span class=\"wp-block-navigation-item__label\">\u76e3\u67fb\u30fb\u4fdd\u8a3c<\/span><\/a><\/li><li class=\"has-small-font-size wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"http:\/\/www.clarkcpas.com\/?page_id=93\"><span class=\"wp-block-navigation-item__label\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><\/a><\/li><li class=\"has-small-font-size wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"http:\/\/www.clarkcpas.com\/?page_id=102\"><span class=\"wp-block-navigation-item__label\">\u7a0e\u52d9<\/span><\/a><\/li><li class=\"has-small-font-size wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"http:\/\/www.clarkcpas.com\/?page_id=95\"><span class=\"wp-block-navigation-item__label\">\u4f1a\u8a08<\/span><\/a><\/li><li class=\"has-small-font-size wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"http:\/\/www.clarkcpas.com\/?page_id=97\"><span class=\"wp-block-navigation-item__label\">\u30af\u30e9\u30fc\u30af\u306e\u30c1\u30fc\u30e0<\/span><\/a><\/li><\/ul>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/nav><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\">\n<div class=\"wp-block-buttons is-vertical is-content-justification-right is-layout-flex wp-container-core-buttons-is-layout-55f355f1 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/www.clarkcpas.com\/?page_id=67\">\u4e2d    \u6587<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-align-left wp-element-button\" href=\"http:\/\/www.clarkcpas.com\/?page_id=79\">English<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"http:\/\/www.clarkcpas.com\/wp-content\/uploads\/2024\/06\/0201.png\" alt=\"\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<h4 class=\"wp-block-heading\">\u76e3\u67fb\u304a\u3088\u3073\u8a8d\u8a3c\u30b5\u30fc\u30d3\u30b9<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6cd5\u5b9a\u5e74\u5831\u76e3\u67fb\uff1a<\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u4e2d\u56fd\u4f1a\u8a08\u6e96\u5247\u306b\u5f93\u3063\u3066\u6cd5\u5b9a\u306e\u5e74\u5831\u76e3\u67fb\u5831\u544a\u66f8\u3092\u767a\u884c\u3059\u308b\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb:<\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb\u306e\u69cb\u6210\u90e8\u5206\u76e3\u67fb\u58eb\u3068\u3057\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u5408\u4f75\u5831\u544a\u66f8\u306e\u76e3\u67fb\u306b\u53c2\u52a0\u3059\u308b\u3002\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3044\u3001\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb\u58eb\u306b\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u4e00\u9023\u306e\u8868(Reporting Package)\u3068\u76e3\u67fb\u518d\u691c\u8a0e\u610f\u898b(Audit Memo)\u3092\u5831\u544a\u3059\u308b\u3002\u4e2d\u56fd\u4f1a\u8a08\u6e96\u5247\u3092IFRS\u307e\u305f\u306fUS GAAP\u306b\u8abf\u6574\u3057\u3066\u63d0\u51fa\u3059\u308b\u3002\u82f1\u8a9e\u7248\u306e\u30ec\u30dd\u30fc\u30c8\u3068\u539f\u7a3f\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7279\u5225\u76e3\u67fb\u76e3\u67fb\uff1a<\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u95a2\u9023\u7a0e\u696d\u52d9\u5831\u544a\u66f8\u3092\u767a\u884c\u3057\u3001\u8cc7\u7523\u306e\u640d\u5931\u5831\u544a\u3001\u7814\u7a76\u958b\u767a\u8cbb\u7528\u306e\u52a0\u7b97\u63a7\u9664\u306a\u3069\u306e\u7279\u5225\u5be9\u67fb\u3092\u542b\u3080\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30cf\u30a4\u30c6\u30af\u4f01\u696d\u76e3\u67fb\u696d\u52d9\uff1a<\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u300e\u30de\u30cb\u30e5\u30a2\u30eb\u300f\u306b\u57fa\u3065\u3044\u3066\u7814\u7a76\u958b\u767a\u8cbb\u7528\u7279\u5225\u5e33\u7c3f\u3092\u8a2d\u7acb\u3059\u308b\u3002\u53ce\u5165\u3068\u7814\u7a76\u958b\u767a\u8cbb\u7528\u306e\u7279\u5225\u5831\u544a\u66f8\u3092\u767a\u884c\u3059\u308b\u3002<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"border-bottom-color:var(--wp--preset--color--accent-3);flex-basis:80%\">\n<h3 class=\"wp-block-heading\">\u540d\u8a89\u9867\u5ba2<\/h3>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"http:\/\/www.clarkcpas.com\/wp-content\/uploads\/2024\/06\/0202.png\" alt=\"\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<h4 class=\"wp-block-heading\">\u6cd5\u5b9a\u76e3\u67fb\u696d\u52d9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u540d\u8a89\u9867\u5ba2\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>RealD\uff08\u4e0a\u6d77\uff093D\u8a2d\u5099\u30ea\u30fc\u30b9\u6709\u9650\u4f1a\u793e\uff08 \u7c73\u56fd \uff09<\/li>\n\n\n\n<li>Hitec Power Protection \uff08\u5317\u4eac\uff09\u6709\u9650\u4f1a\u793e\uff08 \u30aa\u30e9\u30f3\u30c0\uff09<\/li>\n\n\n\n<li>\u30b7\u30e3\u30d5\u30ca\u30fc\u96fb\u78c1\u517c\u5bb9\uff08\u4e0a\u6d77\uff09\u6709\u9650\u4f1a\u793e\uff08\u30b9\u30a4\u30b9\uff09<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<h4 class=\"wp-block-heading\">\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb\u696d\u52d9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u540d\u8a89\u9867\u5ba2\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>RealD\uff08\u4e0a\u6d77\uff093D\u8a2d\u5099\u30ea\u30fc\u30b9\u6709\u9650\u4f1a\u793e\uff08 \u7c73\u56fd \uff09<\/li>\n\n\n\n<li>MAFI\u8cbf\u6613\uff08\u4e0a\u6d77\uff09\u6709\u9650\u4f1a\u793e\uff08\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3\uff09<\/li>\n\n\n\n<li>\u30ed\u30bf\u30ec\u30c3\u30af\u30b9\u30d0\u30eb\u30d6\uff08\u4e0a\u6d77\uff09\u6709\u9650\u4f1a\u793e\uff08\u30c9\u30a4\u30c4\uff09<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"http:\/\/www.clarkcpas.com\/wp-content\/uploads\/2024\/06\/0203.png\" alt=\"\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"http:\/\/www.clarkcpas.com\/wp-content\/uploads\/2024\/06\/0204.png\" alt=\"\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<p class=\"wp-block-paragraph\">\u4efb\u610f\u7a0e\u52d9\u76e3\u67fb\u696d\u52d9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540d\u8a89\u9867\u5ba2\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30a4\u30fc\u30c8\u30f3\uff08\u4e2d\u56fd\uff09\u6295\u8cc7\u6709\u9650\u4f1a\u793e<\/li>\n\n\n\n<li>\u30a8\u30b9\u30c6\u30a3\u30ed\u30fc\u30c0\u30fc\uff08\u4e0a\u6d77\uff09\u5546\u8cbf\u6709\u9650\u4f1a\u793e<\/li>\n\n\n\n<li>\u30bc\u30cd\u30e9\u30eb\u30e2\u30fc\u30bf\u30fc\u30ba\uff08\u4e2d\u56fd\uff09\u6295\u8cc7\u6709\u9650\u4f1a\u793e<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-contrast-background-color has-background is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\"><nav class=\"has-text-color has-base-color has-small-font-size is-responsive is-vertical wp-block-navigation is-layout-flex wp-container-core-navigation-is-layout-831b2db5 wp-block-navigation-is-layout-flex\" aria-label=\"\u9875\u7709 \u5bfc\u822a\uff08\u65e5\u6587\uff09 2\" \n\t\t data-wp-interactive=\"core\/navigation\" data-wp-context='{\"overlayOpenedBy\":{\"click\":false,\"hover\":false,\"focus\":false},\"type\":\"overlay\",\"roleAttribute\":\"\",\"ariaLabel\":\"\\u83dc\\u5355\"}'><button aria-haspopup=\"dialog\" aria-label=\"\u6253\u5f00\u83dc\u5355\" class=\"wp-block-navigation__responsive-container-open\" \n\t\t\t\tdata-wp-on--click=\"actions.openMenuOnClick\"\n\t\t\t\tdata-wp-on--keydown=\"actions.handleMenuKeydown\"\n\t\t\t><svg width=\"24\" height=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M4 7.5h16v1.5H4z\"><\/path><path d=\"M4 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