詳情請參閱如下網址：
https://accounting.kmu.edu.tw/index.php/zh-tw/%E5%85%AC%E5%91%8A%E4%BA%8B%E9%A0%85/%E6%9C%AC%E5%AE%A4%E5%85%AC%E5%91%8A/151-114%E5%AD%B8%E5%B9%B4%E5%BA%A6%E6%9C%83%E8%A8%88%E5%AE%A4%E9%97%9C%E5%B8%B3%E9%80%9A%E7%9F%A5
