{"id":395,"date":"2026-09-21T11:16:21","date_gmt":"2026-09-21T03:16:21","guid":{"rendered":"https:\/\/bible365.club\/?p=395"},"modified":"2026-09-21T11:17:23","modified_gmt":"2026-09-21T03:17:23","slug":"%e7%ac%ac%e5%9b%9b%e6%89%b9%ef%bc%88%e6%96%b0%e5%a2%9e%ef%bc%89%ef%bc%9a%e9%80%9a%e5%91%8a-26-01cr","status":"publish","type":"post","link":"https:\/\/bible365.club\/?p=395","title":{"rendered":"\u7b2c\u56db\u6279\uff08\u65b0\u589e\uff09\uff1a\u901a\u544a 26-01(CR)"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\"><\/h1>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u5bf9\u5e94\u7f51\u9875\uff1a<a href=\"http:\/\/www.eaa.org.hk\/zh-hk\/Compliance\/Practice-circulars\">www.eaa.org.hk\/zh-hk\/Compliance\/Practice-circulars<\/a><\/em><br><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u7b2c\u56db\u6279\uff08\u65b0\u589e\uff09\uff1a\u901a\u544a 26-01(CR)\u2014\u2014\u5904\u7406\u53d7\u300a\u7b80\u6734\u623f\u6761\u4f8b\u300b\u89c4\u7ba1\u7684\u5206\u95f4\u5355\u4f4d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u662f\u6587\u4ef6\u5939\u4e2d<strong>\u6700\u65b0<\/strong>\u7684\u901a\u544a\uff082026\u5e742\u670825\u65e5\u53d1\u51fa\uff0c2026\u5e743\u67081\u65e5\u8d77\u751f\u6548\uff09\uff0c\u9488\u5bf9\u5168\u65b0\u7684\u300a\u7b80\u6734\u623f\u6761\u4f8b\u300b\uff08\u7b2c658\u7ae0\uff09\u89c4\u7ba1\u5236\u5ea6\uff0c\u4e0e\u65e7\u901a\u544a22-01(CR)\uff08\u4e1a\u4e3b\u4e0e\u79df\u5ba2\u6761\u4f8b\u7b2cIVA\u90e8\u528f\u623f\uff09<strong>\u540c\u65f6\u5e76\u5b58\u3001\u987b\u4e00\u4f75\u9075\u5b88<\/strong>\uff0c\u662f\u5f53\u524d\u6700\u65b0\u3001\u6700\u53ef\u80fd\u88ab\u8003\u7684\u91cd\u70b9\u5185\u5bb9\u3002<\/p>\n\n\n\n<!--more-->\n\n\n\n<h3 class=\"wp-block-heading\">\u57fa\u672c\u6982\u5ff5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q1.\u300a\u7b80\u6734\u623f\u6761\u4f8b\u300b\u4e0b&#8221;\u5206\u95f4\u5355\u4f4d&#8221;\u7684\u5b9a\u4e49\u662f\u4ec0\u4e48\uff1f<\/strong><br>A\uff1a\u4f4f\u5b85\u5355\u4f4d\u82e5\u2460\u7ecf\u5206\u95f4\/\u91cd\u65b0\u5206\u95f4\uff0c\u4f7f\u5e03\u5c40\u4e0e\u53c2\u7167\u5efa\u7b51\u56fe\u5219\u4e0d\u540c\uff1b\u2461\u5bfc\u81f4\u6a13\u5b87\u5355\u4f4d\u5185\u6709\u4e24\u4e2a\u6216\u4ee5\u4e0a\u5b8c\u5168\u6216\u5927\u5e45\u570d\u5c01\u7684\u9694\u95f4\uff0c\u5404\u81ea\u8bbe\u8ba1\u4f5c\u72ec\u7acb\u4f4f\u5b85\u79df\u8d41\u6807\u7684\uff1b\u2462\u81f3\u5c11\u5176\u4e2d\u4e00\u95f4\u662f\u900f\u8fc7\u5206\u95f4\/\u91cd\u65b0\u5206\u95f4\u6784\u6210\u2014\u2014\u5219\u6bcf\u4e00\u9694\u95f4\u5747\u5c5e\u5206\u95f4\u5355\u4f4d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q2. \u7b80\u6734\u623f\u89c4\u7ba1\u5236\u5ea6\u6db5\u76d6\u65b0\u754c\u8c41\u514d\u7ba1\u5236\u5c4b\u5b87\uff08\u6751\u5c4b\uff09\u5417\uff1f<\/strong><br>A\uff1a<strong>\u4e0d\u6db5\u76d6<\/strong>\u3002\u56e0\u65b0\u754c\u8c41\u514d\u7ba1\u5236\u5c4b\u5b87\u65e0\u987b\u5efa\u7bc9\u56fe\u5219\u6279\u51c6\u5373\u53ef\u5174\u5efa\uff0c\u6ca1\u6709&#8221;\u53c2\u7167\u5efa\u7bc9\u56fe\u5219&#8221;\u53ef\u4f9b\u6bd4\u5bf9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q3. \u89c4\u7ba1\u8303\u56f4\u4e0d\u5305\u62ec\u54ea\u56db\u7c7b\u5904\u6240\uff1f<\/strong><br>A\uff1a\u2460\u9644\u88684\u7b2c2\u90e8\u5217\u660e\u5904\u6240\uff08\u5e8a\u4f4d\u5bd3\u6240\u3001\u9152\u5e97\u3001\u8cd3\u9986\u3001\u5b89\u8001\u9662\/\u6b8b\u75be\u9662\u820d\u3001\u6212\u6bd2\u4e2d\u5fc3\u3001\u5e7c\u513f\u4e2d\u5fc3\uff09\uff1b\u2461\u975e\u4f4f\u7528\u5efa\u7bc9\u7269\uff08\u5546\u4e1a\/\u5de5\u4e1a\u5927\u5ec8\uff09\u6216\u7efc\u5408\u7528\u9014\u5efa\u7bc9\u7269\u7684\u975e\u4f4f\u7528\u90e8\u5206\uff1b\u2462\u6ca1\u6709\u53c2\u7167\u5efa\u7bc9\u56fe\u5219\u7684\u5efa\u7bc9\u7269\uff08\u5305\u62ec\u65b0\u754c\u8c41\u514d\u7ba1\u5236\u5c4b\u5b87\u53ca\u5bee\u5c4b\uff09\uff1b\u2463\u8fdd\u53cd\u300a\u5efa\u7bc9\u7269\u6761\u4f8b\u300b\u5efa\u6210\u4e26\u4f4d\u65bc\u5929\u53f0\/\u5e73\u53f0\/\u5f8c\u5df7\/\u5929\u4e95\/\u5ead\u9662\u7b49\u7684\u975e\u6cd5\u6784\u7bc9\u7269\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q4. \u7531\u4f55\u65f6\u8d77\uff0c\u900f\u904e\u4e24\u4e2a\u6216\u4ee5\u4e0a\u72ec\u7acb\u4f4f\u5b85\u79df\u8d41\u51fa\u79df\u5206\u95f4\u5355\u4f4d\u53d7\u7b80\u6734\u623f\u89c4\u7ba1\uff1f<\/strong><br>A\uff1a<strong>2026\u5e743\u67081\u65e5<\/strong>\u8d77\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5bec\u9650\u671f\u767b\u8a18\u5236\u5ea6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q5. \u4ec0\u4e48\u662f&#8221;\u73b0\u5b58\u5206\u95f4\u5355\u4f4d\u6240\u5904\u7684\u4f4f\u5b85\u5355\u4f4d&#8221;\uff1f\u5176\u767b\u8bb0\u671f\u662f\u4f55\u65f6\uff1f<\/strong><br>A\uff1a\u6307\u6709\u5206\u95f4\u5355\u4f4d\uff0c\u4e14\u5728<strong>2025\u5e747\u67084\u65e5\u81f32025\u5e7410\u67083\u65e5<\/strong>\u671f\u95f4\u81f3\u5c11\u5b58\u5728\u4e00\u4efd\u6709\u6548\u5206\u95f4\u5355\u4f4d\u4f4f\u5b85\u79df\u8d41\u7684\u4f4f\u5b85\u5355\u4f4d\u3002\u767b\u8bb0\u671f\u4e3a<strong>2026\u5e743\u67081\u65e5\u81f32027\u5e742\u670828\u65e5<\/strong>\uff0812\u4e2a\u6708\uff09\uff0c\u767b\u8bb0\u8d39\u7528<strong>\u5168\u514d<\/strong>\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q6. \u5bec\u9650\u671f\u672c\u8eab\u7684\u6709\u6548\u671f\u662f\u591a\u4e45\uff1f<\/strong><br>A\uff1a\u7531<strong>2027\u5e743\u67081\u65e5\u81f32030\u5e742\u670828\u65e5<\/strong>\uff0c\u4e3a\u671f<strong>36\u4e2a\u6708<\/strong>\uff08\u5283\u4e00\u5bec\u9650\u671f\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q7. \u5c40\u9577\u53ef\u5426\u53d6\u6d88\u5bec\u9650\u671f\u767b\u8bb0\uff1f\u53d6\u6d88\u5f8c\u79df\u5ba2\u6709\u4f55\u8865\u504f\uff1f<\/strong><br>A\uff1a<strong>\u53ef\u4ee5<\/strong>\uff08\u5982\u4e1a\u4e3b\u6ca1\u63d0\u4f9b\u6240\u9700\u6587\u4ef6\u3001\u62d2\u7edd\u8996\u5bdf\u3001\u6a13\u5b87\u6784\u6210\u8feb\u5207\u5371\u9669\u7b49\uff09\u3002\u79df\u5ba2\u53ef\u900f\u904e\u5c0f\u984d\u9322\u50b5\u5be9\u88c1\u8655\u7b49\u8ffd\u8a0e\u6c11\u4e8b\u503a\u9879\uff0c\u91d1\u989d\u76f8\u7b49\u65bc<strong>\u4e09\u4e2a\u6708\u79df\u91d1\u6216\u9918\u4e0b\u79df\u671f\u603b\u79df\u91d1\uff08\u4ee5\u8f03\u4f4e\u8005\u70ba\u6e96\uff09<\/strong>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7c21\u6a38\u623f\u8a8d\u8b49\u5236\u5ea6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q8. \u7b80\u6734\u623f\u8ba4\u8bc1\u6709\u6548\u671f\u662f\u591a\u4e45\uff1f<\/strong><br>A\uff1a<strong>5\u5e74<\/strong>\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q9. \u7b80\u6734\u623f\u8ba4\u8bc1\u987b\u7b26\u5408\u54ea\u4e9b\u5c45\u4f4f\u73af\u5883\u6700\u4f4e\u6807\u51c6\uff08\u9644\u88681\uff09\uff1f<\/strong><br>A\uff1a\u6700\u4f4e\u5185\u90e8\u697c\u9762\u9762\u79ef\u3001\u6700\u4f4e\u9ad8\u5ea6\u3001\u6d88\u9632\u5b89\u5168\u3001\u8377\u8f7d\uff08\u7ed3\u6784\u5b89\u5168\uff09\u3001\u72ec\u7acb\u5ec1\u6240\u3001\u5ec1\u6240\u5916\u4f9b\u6c34\u70b9\u53ca\u6d17\u6ecc\u76c6\u3001\u7167\u660e\u53ca\u901a\u98ce\u3001\u6c34\u9336\u53ca\u96fb\u9336\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q10. \u7b80\u6734\u623f\u8ba4\u8bc1\u7eed\u671f\u7533\u8bf7\u7684\u65f6\u9650\u662f\u4ec0\u4e48\uff1f<\/strong><br>A\uff1a\u4e0d\u65e9\u65bc\u8ba4\u8bc1\u5c46\u6eff\u65e5<strong>\u524d6\u4e2a\u6708<\/strong>\uff0c\u4ea6\u4e0d\u9072\u65bc\u5c46\u6eff\u65e5<strong>\u524d3\u4e2a\u6708<\/strong>\u63d0\u51fa\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9055\u4f8b\u51fa\u79df\u53ca\u7f70\u5247<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q11. \u7531\u4f55\u65f6\u8d77\uff0c\u8fdd\u4f8b\u51fa\u79df\u6ca1\u6709\u8ba4\u8bc1\u7684\u5206\u95f4\u5355\u4f4d\u6784\u6210\u5211\u4e8b\u7f6a\u884c\uff1f<\/strong><br>A\uff1a<strong>2027\u5e743\u67081\u65e5<\/strong>\u8d77\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q12. \u8fdd\u4f8b\u51fa\u79df\u5206\u95f4\u5355\u4f4d\u7684\u6700\u9ad8\u7f70\u5247\u662f\u4ec0\u4e48\uff1f<\/strong><br>A\uff1a\u7f70\u6b3e<strong>30\u4e07\u5143<\/strong>\u53ca\u76d1\u7981<strong>3\u5e74<\/strong>\uff1b\u5982\u5c5e\u6301\u7eed\u7f6a\u884c\uff0c\u53ef\u5c31\u6301\u7eed\u671f\u95f4\u6bcf\u65e5\u53e6\u5904\u7f70\u6b3e<strong>20,000\u5143<\/strong>\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q13. \u4ec0\u4e48\u662f&#8221;\u5012\u6570\u671f&#8221;\uff1f\u5012\u6570\u671f\u5185\u6709\u4f55\u7279\u5225\u89c4\u5b9a\uff1f<\/strong><br>A\uff1a\u5012\u6570\u671f\u6307<strong>2029\u5e749\u67081\u65e5\u81f32030\u5e742\u670828\u65e5<\/strong>\u3002\u671f\u5185\u5df2\u767b\u8bb0\u6a13\u5b87\u5355\u4f4d\u5185\u6ca1\u6709\u8ba4\u8bc1\u7684\u5206\u95f4\u5355\u4f4d<strong>\u4e0d\u5f97\u8ba2\u7acb\u65b0\u7684\u4f4f\u5b85\u79df\u8d41<\/strong>\uff0c\u5426\u5219\u51fa\u79df\u4eba\u8d1f\u4e0a\u5211\u4e8b\u8d23\u4efb\uff08\u7f70\u5247\u540c\u4e0a\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q14. \u5df2\u767b\u8bb0\u6a13\u5b87\u5355\u4f4d\u5185\u6ca1\u6709\u7b80\u6734\u623f\u8ba4\u8bc1\u7684\u5206\u95f4\u5355\u4f4d\u79df\u8d41\uff0c\u4f55\u65f6\u4f1a\u81ea\u52a8\u7ec8\u6b62\uff1f<\/strong><br>A\uff1a\u5728<strong>2029\u5e749\u67081\u65e5<\/strong>\uff08\u5012\u6570\u671f\u5f00\u59cb\u65f6\uff09\u4ecd\u6709\u6548\u4f46\u672a\u83b7\u8ba4\u8bc1\u7684\u76f8\u5173\u79df\u8d41\uff0c\u5c06\u65bc\u5f53\u65e5<strong>\u81ea\u52a8\u7ec8\u6b62<\/strong>\uff08\u9664\u975e\u8ba4\u8bc1\u7533\u8bf7\u4ecd\u5f85\u51b3\u6216\u4e0a\u8a34\u4ecd\u5f85\u51b3\uff09\u3002\u79df\u5ba2\u53ef\u5faa\u6c11\u4e8b\u9014\u5f84\u8ffd\u8a0e\u8d54\u504f\uff08\u4e09\u4e2a\u6708\u79df\u91d1\u6216\u9918\u4e0b\u79df\u671f\u79df\u91d1\uff0c\u4ee5\u8f03\u4f4e\u8005\u70ba\u6e96\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q15. \u53d8\u66f4\u901a\u77e5\uff08\u5982\u8425\u8fd0\u4eba\/\u64c1\u6709\u4eba\u53d8\u66f4\uff0c\u6216\u7b80\u6734\u623f\u72b6\u51b5\u53d8\u66f4\uff09\u987b\u5728\u591a\u4e45\u5185\u901a\u77e5\u5c40\u9577\uff1f<\/strong><br>A\uff1a\u77e5\u6089\u53d8\u66f4\u5f53\u65e5\u5f8c<strong>15\u5929\u5185<\/strong>\uff0c\u4ee5\u6307\u660e\u8868\u683c\u901a\u77e5\u3002\u4e0d\u9075\u5b88\u6700\u9ad8\u7f70\u5247\u4e3a<strong>\u7b2c4\u7ea7\u7f70\u6b3e\uff08\u622a\u81f32026\u5e742\u6708\u4e3a$25,000\uff09<\/strong>\uff0c\u6301\u7eed\u7f6a\u884c\u53e6\u6bcf\u65e5\u7f70\u6b3e**$700**\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6301\u724c\u4eba\u7684\u884c\u4e8b\u8d23\u4efb\uff08\u5206\u968e\u6bb5\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q16. \u6301\u724c\u4eba\u5904\u74062026\u5e743\u67081\u65e5\u524d\u5df2\u8ba2\u7acb\u7684\u73b0\u5b58\u5206\u95f4\u5355\u4f4d\u79df\u8d41\uff0c\u76d1\u7ba1\u5c40\u6709\u4f55&#8221;\u9f13\u52b1\u6027&#8221;\u5efa\u8bae\uff1f<\/strong><br>A\uff1a\u63d0\u9192\u4e1a\u4e3b\u5ba2\u6236\u5118\u65e9\u767b\u8bb0\u4ee5\u83b7\u5bec\u9650\u671f\uff1b\u63d0\u9192\u4e0d\u7b26\u5408\u767b\u8bb0\u8d44\u683c\u5355\u4f4d\u7684\u4e1a\u4e3b\u57282027\u5e743\u67081\u65e5\u6216\u4e4b\u524d\u7533\u8bf7\u7b80\u6734\u623f\u8ba4\u8bc1\uff1b\u63d0\u91922025\u5e7410\u67083\u65e5\u6216\u4e4b\u524d\u8ba2\u7acb\u7684\u5df2\u767b\u8bb0\u6a13\u5b87\u5355\u4f4d\u79df\u8d41\u4ecd\u4eab\u6709\u300a\u4e1a\u4e3b\u4e0e\u79df\u5ba2\u6761\u4f8b\u300b\u7b2cIVA\u90e8<strong>\u56db\u5e74\u79df\u4f4f\u6743\u4fdd\u969c<\/strong>\uff0c\u5c06\u65bc2030\u5e742\u670828\u65e5\u524d\u5c46\u6eff\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q17. \u6301\u724c\u4eba\u5904\u74062026\u5e743\u67081\u65e5\u81f32027\u5e742\u670828\u65e5\u671f\u95f4\u5c31\u73b0\u5b58\u5206\u95f4\u5355\u4f4d\u6240\u5904\u4f4f\u5b85\u5355\u4f4d\u8ba2\u7acb\u7684\u65b0\u79df\u8d41\uff0c\u987b\u4ee5\u4ec0\u4e48\u5f62\u5f0f\u63d0\u9192\u5ba2\u6236\uff1f<\/strong><br>A\uff1a<strong>\u5fc5\u987b\u4ee5\u4e66\u9762\u5f62\u5f0f<\/strong>\uff08\u975e\u4ec5\u9f13\u52b1\u6027\uff09\u63d0\u9192\u4e1a\u4e3b\u5ba2\u6236\u7533\u8bf7\u5bec\u9650\u671f\u767b\u8bb0\u53ca\u8ba4\u8bc1\uff1b\u63d0\u91922029\u5e749\u67081\u65e5\u81ea\u52a8\u7ec8\u6b62\u7684\u98ce\u9669\uff1b\u63d0\u9192\u5012\u6570\u671f\u5185\u7684\u9650\u5236\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q18. \u75312027\u5e743\u67081\u65e5\u8d77\uff0c\u6301\u724c\u4eba\u5728\u53c2\u4e0e\u4efb\u4f55\u5206\u95f4\u5355\u4f4d\u51fa\u79df\u5de5\u4f5c\u524d\u987b\u5148\u505a\u4ec0\u4e48\uff1f<\/strong><br>A\uff1a<strong>\u5fc5\u987b\u5148\u786e\u5b9a<\/strong>\uff1a\u2460\u4e3b\u6a13\u5b87\u5355\u4f4d\u662f\u5426\u5df2\u5c31\u5bec\u9650\u671f\u767b\u8bb0\uff1b\u2461\u5206\u95f4\u5355\u4f4d\u662f\u5426\u5df2\u83b7\u6709\u6548\u7b80\u6734\u623f\u8ba4\u8bc1\u3002\u82e5\u5747\u672a\u83b7\u5f97\uff0c<strong>\u4e0d\u5f97\u53c2\u4e0e\u8be5\u5206\u95f4\u5355\u4f4d\u7684\u51fa\u79df<\/strong>\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q19. \u786e\u5b9a\u5206\u95f4\u5355\u4f4d\u72b6\u51b5\u7684\u8d23\u4efb\uff0c\u662f\u5426\u53ea\u9069\u7528\u4e8e\u4ee3\u8868\u4e1a\u4e3b\u884c\u4e8b\u7684\u6301\u724c\u4eba\uff1f<\/strong><br>A\uff1a<strong>\u4e0d\u662f<\/strong>\u3002\u65e0\u8bba\u5730\u4ea7\u4ee3\u7406\u516c\u53f8\u4ee3\u8868\u4e1a\u4e3b\u3001\u4ee3\u8868\u79df\u5ba2\uff0c\u6216\u540c\u6642\u4ee3\u8868\u96d9\u65b9\uff0c\u6301\u724c\u4eba\u5747\u987b\u5728\u53c2\u4e0e\u51fa\u79df\u4e8b\u5b9c\u524d\u5148\u786e\u5b9a\u5206\u95f4\u5355\u4f4d\u72b6\u51b5\uff0c\u4e26\u4fdd\u7559\u641c\u5c0b\u7b80\u6734\u623f\u4e13\u9898\u7f51\u7ad9\u7684\u8bc1\u660e\u6587\u4ef6\uff08\u5982\u622a\u56fe\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q20. \u5730\u4ea7\u4ee3\u7406\u82e5\u4ee3\u4e1a\u4e3b\u6536\u53d6\u79df\u91d1\uff0c\u662f\u5426\u4f1a\u88ab\u89c6\u4e3a\u300a\u6761\u4f8b\u300b\u4e0b\u7684&#8221;\u8425\u8fd0\u4eba&#8221;\uff1f<\/strong><br>A\uff1a<strong>\u662f<\/strong>\uff0c\u5373\u4f7f\u5730\u4ea7\u4ee3\u7406\u6ca1\u6709\u63a7\u5236\u6216\u7ba1\u7406\u76f8\u5173\u5355\u4f4d\u3002\u8425\u8fd0\u4eba\u8eab\u5206\u4ee4\u6301\u724c\u4eba\u627f\u62c5\u989d\u5916\u8d23\u4efb\uff08\u598215\u5929\u53d8\u66f4\u901a\u77e5\u4e49\u52a1\uff09\u53ca\u53ef\u80fd\u7684\u5211\u4e8b\u8d23\u4efb\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q21. \u7b80\u6734\u623f\u65b0\u89c4\u662f\u5426\u53d6\u4ee3\u4e86\u539f\u670922-01(CR)\u53f7\u901a\u544a\uff08\u528f\u623f\u79df\u4f4f\u6743\/\u79df\u91d1\u7ba1\u5236\uff09\uff1f<\/strong><br>A\uff1a<strong>\u6ca1\u6709\u53d6\u4ee3<\/strong>\u3002\u6301\u724c\u4eba\u82e5\u6d89\u53ca\u300a\u4e1a\u4e3b\u4e0e\u79df\u5ba2\u6761\u4f8b\u300b\u7b2cIVA\u90e8\u89c4\u7ba1\u7684\u528f\u623f\u79df\u8d41\uff0c<strong>\u4ecd\u987b\u540c\u65f6\u9075\u5b88<\/strong>22-01(CR)\u53f7\u901a\u544a\u7684\u6307\u5f15\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u590d\u4e60\u603b\u89c8\uff1a21\u4efd\u901a\u544a\u901f\u67e5\u8868<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u7f16\u53f7<\/th><th>\u751f\u6548\u65e5\u671f<\/th><th>\u6838\u5fc3\u4e3b\u9898<\/th><\/tr><\/thead><tbody><tr><td>07-01(CR)<\/td><td>2007\u5e746\u6708<\/td><td>\u9632\u6b62\u8d3f\u8d42\u6761\u4f8b\u7b2c9\u6761<\/td><\/tr><tr><td>13-01(CR)<\/td><td>2013\u5e744\u6708<\/td><td>\u9001\u8ba9\u5951\/\u65e0\u507f\u8f6c\u8ba9\u5951\u67e5\u518a<\/td><\/tr><tr><td>13-02(CR)<\/td><td>2013\u5e744\u6708<\/td><td>\u7269\u4e1a\u8d44\u6599\u8868\u683c1\/2\u586b\u5199<\/td><\/tr><tr><td>13-03(CR)<\/td><td>2013\u5e744\u6708<\/td><td>\u571f\u5730\u67e5\u518a\u987b\u7dca\u63a5\u534f\u8bae\u524d\u5b8c\u6210<\/td><\/tr><tr><td>13-04(CR)<\/td><td>2013\u5e744\u6708<\/td><td>\u4e00\u624b\u4f4f\u5b85\u7269\u4e1a\u9500\u552e\u64cd\u5b88<\/td><\/tr><tr><td>13-05(CR)<\/td><td>2013\u5e747\u6708<\/td><td>\u4fdd\u969c\u4e2a\u4eba\u8d44\u6599<\/td><\/tr><tr><td>13-06(CR)<\/td><td>2013\u5e7411\u6708<\/td><td>\u586b\u5199\u4e34\u65f6\u4e70\u5356\u534f\u8bae<\/td><\/tr><tr><td>14-01(CR)<\/td><td>2014\u5e743\u6708<\/td><td>\u7535\u5b50\u65b9\u5f0f\u7b7e\u7acb\u534f\u8bae<\/td><\/tr><tr><td>14-03(CR)<\/td><td>2014\u5e7410\u6708<\/td><td>\u4ece\u4ef7\u5370\u82b1\u7a0e\u8c03\u6574<\/td><\/tr><tr><td>14-04(CR)<\/td><td>2014\u5e7410\u6708<\/td><td>\u7efc\u5408\u6ce8\u518c\u8d44\u8baf\u7cfb\u7edf\u6d41\u52a8\u7248<\/td><\/tr><tr><td>15-01(CR)<\/td><td>2015\u5e749\u6708<\/td><td>\u6301\u724c\u4ee3\u7406\u6709\u6548\u63a7\u5236\u4e1a\u52a1(\u7b2c15\u6761)<\/td><\/tr><tr><td>15-02(CR)<\/td><td>2015\u5e746\u6708<\/td><td>\u7f3a\u5e2d\u8ba2\u7ea6\u65b9\u7684\u6388\u6743<\/td><\/tr><tr><td>15-03(CR)<\/td><td>2015\u5e749\u6708<\/td><td>\u4e00\u624b\u697c\u8d2d\u697c\u610f\u5411\u767b\u8bb0\u7533\u62a5<\/td><\/tr><tr><td>15-04(CR)<\/td><td>2015\u5e7411\u6708<\/td><td>\u586b\u5199\u79df\u7ea6\u6307\u5f15<\/td><\/tr><tr><td>15-05(CR)<\/td><td>2015\u5e7412\u6708<\/td><td>\u4e70\u5356\/\u79df\u8d41\u6cca\u8f66\u4f4d<\/td><\/tr><tr><td>18-03(CR)<\/td><td>2018\u5e7412\u6708<\/td><td>\u4e00\u624b\u697c\u76d8\u9500\u552e\u70b9\u79e9\u5e8f<\/td><\/tr><tr><td>22-01(CR)<\/td><td>2022\u5e741\u6708<\/td><td>\u528f\u623f\u79df\u4f4f\u6743\/\u79df\u91d1\u7ba1\u5236(\u4e1a\u4e3b\u79df\u5ba2\u6761\u4f8bIVA\u90e8)<\/td><\/tr><tr><td>23-01(CR)<\/td><td>~2023\u5e74<\/td><td>\u53cd\u6d17\u94b1\u53ca\u53cd\u6050\u6016\u5206\u5b50\u8d44\u91d1\u7b79\u96c6<\/td><\/tr><tr><td>23-02(CR)<\/td><td>2024\u5e747\u6708<\/td><td>\u9500\u552e\u5883\u5916\u672a\u5efa\u6210\u7269\u4e1a<\/td><\/tr><tr><td>24-01(CR)<\/td><td>2024\u5e7411\u6708<\/td><td>\u4f63\u91d1\u53ca\u4f18\u60e0\u7ade\u4e89\u505a\u6cd5<\/td><\/tr><tr><td><strong>26-01(CR)<\/strong><\/td><td><strong>2026\u5e743\u6708<\/strong><\/td><td><strong>\u7b80\u6734\u623f\u6761\u4f8b\u5206\u95f4\u5355\u4f4d\u89c4\u7ba1\uff08\u6700\u65b0\uff09<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u7efc\u5408\u9009\u62e9\u9898\u7ec3\u4e60\uff08\u91cd\u70b9\u8986\u76d6\u65b0\u65e7\u528f\u623f\u5236\u5ea6\u5bf9\u6bd4\uff09<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. \u7b80\u6734\u623f\u8ba4\u8bc1\u6709\u6548\u671f\u662f\u591a\u4e45\uff1f<\/strong><br>A) 2\u5e74 B) 3\u5e74 C) 5\u5e74 D) 10\u5e74<br><strong>\u7b54\u6848\uff1aC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. \u7b80\u6734\u623f\u5bec\u9650\u671f\u767b\u8bb0\u671f\u662f\u54ea\u6bb5\u65f6\u95f4\uff1f<\/strong><br>A) 2025\u5e7410\u6708-2026\u5e749\u6708 B) 2026\u5e743\u6708-2027\u5e742\u6708 C) 2027\u5e743\u6708-2030\u5e742\u6708 D) 2029\u5e749\u6708-2030\u5e742\u6708<br><strong>\u7b54\u6848\uff1aB<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. \u7b80\u6734\u623f\u5bec\u9650\u671f\u672c\u8eab\u7684\u6709\u6548\u671f\u662f\u591a\u4e45\uff1f<\/strong><br>A) 12\u4e2a\u6708 B) 24\u4e2a\u6708 C) 36\u4e2a\u6708 D) 48\u4e2a\u6708<br><strong>\u7b54\u6848\uff1aC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. \u8fdd\u4f8b\u51fa\u79df\u6ca1\u6709\u8ba4\u8bc1\u7684\u5206\u95f4\u5355\u4f4d\uff0c\u7531\u4f55\u65f6\u8d77\u6784\u6210\u5211\u4e8b\u7f6a\u884c\uff1f<\/strong><br>A) 2026\u5e743\u67081\u65e5 B) 2026\u5e7410\u67083\u65e5 C) 2027\u5e743\u67081\u65e5 D) 2029\u5e749\u67081\u65e5<br><strong>\u7b54\u6848\uff1aC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. \u8fdd\u4f8b\u51fa\u79df\u5206\u95f4\u5355\u4f4d\u7684\u6700\u9ad8\u7f70\u6b3e\u662f\u591a\u5c11\uff1f<\/strong><br>A) $100,000 B) $200,000 C) $300,000 D) $500,000<br><strong>\u7b54\u6848\uff1aC<\/strong>\uff08\u9023\u540c\u76d1\u79813\u5e74\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6.\u300c\u5012\u6570\u671f\u300d\u662f\u6307\u54ea\u6bb5\u65f6\u95f4\uff1f<\/strong><br>A) 2026\u5e743\u6708-2027\u5e742\u6708 B) 2027\u5e743\u6708-2029\u5e748\u6708 C) 2029\u5e749\u6708-2030\u5e742\u6708 D) 2030\u5e743\u6708\u8d77<br><strong>\u7b54\u6848\uff1aC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7. \u7b80\u6734\u623f\u6761\u4f8b\u4e0b\u53d8\u66f4\u901a\u77e5\u987b\u5728\u77e5\u6089\u53d8\u66f4\u540e\u591a\u4e45\u5185\u901a\u77e5\u5c40\u9577\uff1f<\/strong><br>A) 7\u5929 B) 15\u5929 C) 30\u5929 D) 60\u5929<br><strong>\u7b54\u6848\uff1aB<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>8. \u5730\u4ea7\u4ee3\u7406\u4ee3\u4e1a\u4e3b\u6536\u79df\uff0c\u5728\u7b80\u6734\u623f\u6761\u4f8b\u4e0b\u4f1a\u88ab\u89c6\u4e3a\u4ec0\u4e48\u8eab\u5206\uff1f<\/strong><br>A) \u65e0\u5173\u8eab\u5206 B) \u8425\u8fd0\u4eba C) \u64c1\u6709\u4eba D) \u53d7\u8a17\u4eba<br><strong>\u7b54\u6848\uff1aB<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>9. \u7b80\u6734\u623f\u65b0\u5236\u5ea6\u662f\u5426\u53d6\u4ee322-01(CR)\u53f7\u528f\u623f\u901a\u544a\uff1f<\/strong><br>A) \u5b8c\u5168\u53d6\u4ee3 B) \u90e8\u5206\u53d6\u4ee3 C) \u4e0d\u53d6\u4ee3\uff0c\u987b\u540c\u65f6\u9075\u5b88 D) \u89c6\u60c5\u51b5\u800c\u5b9a<br><strong>\u7b54\u6848\uff1aC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>10. \u53cd\u6d17\u94b1\u89c4\u5b9a\u4e0b\uff0c&#8221;\u975e\u7ecf\u5e38\u4ea4\u6613&#8221;\u7684\u8c41\u514d\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/strong><br>A) $8,000 B) $60,000 C) $120,000 D) $500,000<br><strong>\u7b54\u6848\uff1aC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>11. \u53cd\u6d17\u94b1\u4e0b\u6cd5\u56e2\u5b9e\u76ca\u62e5\u6709\u4eba\u7684\u80a1\u6743\/\u6295\u7968\u6743\u8ba4\u5b9a\u95e8\u69db\u662f\u591a\u5c11\uff1f<\/strong><br>A) 10% B) 15% C) 20% D) 25%<br><strong>\u7b54\u6848\uff1aD<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>12. \u53cd\u6d17\u94b1\u76f8\u5173\u6587\u4ef6\u987b\u5728\u4e1a\u52a1\u5173\u4fc2\u7ed3\u675f\u5f8c\u4fdd\u5b58\u591a\u4e45\uff1f<\/strong><br>A) 3\u5e74 B) 5\u5e74 C) 7\u5e74 D) 10\u5e74<br><strong>\u7b54\u6848\uff1aB<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>13. \u4e00\u624b\u4f4f\u5b85\u7269\u4e1a\u4f18\u60e0\u82e5\u63a1\u7528\u73b0\u91d1\u56de\u8d08\u5f62\u5f0f\uff0c\u53ea\u53ef\u7528\u4ec0\u4e48\u65b9\u5f0f\u8868\u8ff0\uff1f<\/strong><br>A) \u4f63\u91d1\u7684\u767e\u5206\u6bd4 B) \u8d2d\u4e70\u4ef7\u7684\u767e\u5206\u6bd4\u6216\u5b9e\u989d C) \u5e02\u503c\u7684\u767e\u5206\u6bd4 D) \u4efb\u610f\u91d1\u989d<br><strong>\u7b54\u6848\uff1aB<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>14. \u9500\u552e\u5883\u5916\u672a\u5efa\u6210\u7269\u4e1a\uff0c\u8b66\u544a\u58f0\u660e\u987b\u5728\u5e7f\u544a\u4e0d\u8d85\u8fc7A4\u5927\u5c0f\u65f6\u4f7f\u7528\u6700\u5c0f\u591a\u5c11\u70b9\u5b57\u4f53\uff1f<\/strong><br>A) 8\u70b9 B) 10\u70b9 C) 12\u70b9 D) 14\u70b9<br><strong>\u7b54\u6848\uff1aC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>15. \u5730\u4ea7\u4ee3\u7406\u516c\u53f8\u53ef\u5426\u4e0e\u540c\u4e1a\u534f\u8bae\u8ba2\u5b9a\u6700\u4f4e\u4f63\u91d1\u7387\uff1f<\/strong><br>A) \u53ef\u4ee5 B) \u4e0d\u53ef\u4ee5\uff0c\u8fdd\u53cd\u7ade\u4e89\u6761\u4f8b C) \u53ef\u4ee5\u4f46\u9700\u62a5\u5907 D) \u89c6\u4e2a\u6848\u800c\u5b9a<br><strong>\u7b54\u6848\uff1aB<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u516821\u4efd\u901a\u544a\u901f\u8bb0\u8981\u70b9\u5927\u5168<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u9632\u8d3f\u8d42<\/strong>\uff1a\u5229\u76ca\u2260\u6b3e\u5f85\uff1b\u6700\u9ad8\u7f5a50\u4e07+\u76d1\u79817\u5e74<\/li>\n\n\n\n<li><strong>\u9001\u8ba9\u5951\u67e5\u518a<\/strong>\uff1a&lt;5\u5e74\u505a\u8fc7\u53bb\u67e5\u518a<\/li>\n\n\n\n<li><strong>\u571f\u5730\u67e5\u518a\u65f6\u9650<\/strong>\uff1a\u7dca\u63a5\u534f\u8bae\u524d\uff0c\u4e0d\u53ef\u5ef6\u7fcc\u65e5<\/li>\n\n\n\n<li><strong>\u4e00\u624b\u697c<\/strong>\uff1a5%\u4e34\u65f6\u8ba2\u91d1\uff1b5\u5de5\u4f5c\u65e5\u5185\u7b7e\u6b63\u5f0f\u5408\u7ea6\uff1b\u53ea\u7528\u5b9e\u7528\u9762\u79ef<\/li>\n\n\n\n<li><strong>\u4e2a\u4eba\u8d44\u6599<\/strong>\uff1a\u516d\u539f\u5219\uff1b\u62d2\u7edd\u670d\u52a1\u540d\u5355<\/li>\n\n\n\n<li><strong>\u4e34\u65f6\u534f\u8bae\/\u79df\u7ea6<\/strong>\uff1a\u4e0d\u53ef\u7559\u767d\u7b7e\u7f72\uff1b\u907f\u514d\u9031\u516d\u65e5\u516c\u4f17\u5047\u671f<\/li>\n\n\n\n<li><strong>\u7535\u5b50\u7b7e\u7f72<\/strong>\uff1a\u5efa\u8bae\u6570\u78bc\u8bc1\u4e66<\/li>\n\n\n\n<li><strong>\u4ece\u4ef7\u5370\u82b1\u7a0e<\/strong>\uff1a2013\u5e742\u670823\u65e5\u8d77\u7b2c1\u6807\u51c6<\/li>\n\n\n\n<li><strong>\u7b2c15\u6761<\/strong>\uff1a\u8bbe\u7acb\u5236\u5ea6\u2192\u57f9\u8bad\u2192\u76d1\u5bdf\u2192\u5236\u88c1<\/li>\n\n\n\n<li><strong>\u7f3a\u5e2d\u8ba2\u7ea6\u65b9<\/strong>\uff1a\u987b\u6388\u6743\u4e66\uff0c\u975e\u5355\u9760\u58f0\u660e\u4e66<\/li>\n\n\n\n<li><strong>\u4e00\u624b\u697c\u7533\u62a5<\/strong>\uff1a\u8d2d\u697c\u610f\u5411\u767b\u8bb0\u907f\u514d\u5229\u76ca\u885d\u7a81<\/li>\n\n\n\n<li><strong>\u603b\u6a13\u76e4\u76d1\u7763<\/strong>\uff1a10\u5e74\u724c\u7167(\u975e\u8fde\u7eed)+5\u5e74\u7ba1\u7406(\u8fde\u7eed)<\/li>\n\n\n\n<li><strong>\u528f\u623f(22-01)<\/strong>\uff1a2\u5e74\u4e00\u671f\u51714\u5e74\u4fdd\u969c\uff1b\u6309\u91d1\u22642\u4e2a\u6708\u79df\u91d1\uff1b\u6b21\u671f\u52a0\u79df\u226410%<\/li>\n\n\n\n<li><strong>\u53cd\u6d17\u94b1(23-01)<\/strong>\uff1a\u79df\u8d41\u4e0d\u9069\u7528\uff1b$120,000\u975e\u7ecf\u5e38\u4ea4\u6613\u95e8\u69db\uff1b25%\u5b9e\u76ca\u62e5\u6709\u4eba\u95e8\u69db\uff1b\u22655\u5e74\u7eaa\u5f55\u4fdd\u5b58<\/li>\n\n\n\n<li><strong>\u5883\u5916\u697c\u82b1(23-02)<\/strong>\uff1a\u987b\u5f53\u5730\u5f8b\u5e08\u6cd5\u5f8b\u610f\u89c1\uff1b\u4e09\u6587\u4ef6\u987b\u5728\u534f\u8bae\/\u4ed8\u6b3e\u524d\u63d0\u4f9b<\/li>\n\n\n\n<li><strong>\u4f63\u91d1\u4f18\u60e0(24-01)<\/strong>\uff1a\u4e0d\u53ef\u5408\u8c0b\u5b9a\u4ef7\uff1b\u73b0\u91d1\u56de\u8d08\u53ea\u80fd\u7528\u8d2d\u4e70\u4ef7\u767e\u5206\u6bd4<\/li>\n\n\n\n<li><strong>\u7b80\u6734\u623f(26-01)<\/strong>\uff1a2026\u5e743\u6708\u767b\u8bb0\uff1b2027\u5e743\u6708\u8d77\u7f70\u5247\u751f\u6548\uff1b\u5bec\u9650\u671f\u81f32030\u5e742\u6708\uff1b\u4e0e22-01\u5e76\u5b58<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u672c\u6587\u4ef6\u4e3a\u7d2f\u8ba1\u6838\u5b9e\u5168\u90e821\u4efd\u6267\u4e1a\u901a\u544a\u540e\u7684\u6700\u7ec8\u5b8c\u6574\u603b\u6c47\uff0c\u914d\u5408\u6b64\u524d\u751f\u6210\u7684&#8221;\u64cd\u5b88\u5b88\u5219+\u6761\u4f8b+\u5b66\u4e60\u6307\u5f15\u7b2c1-5\u7ae0\u53ca\u7b2c7\u7ae0&#8221;\u590d\u4e60\u8d44\u6599\uff0c\u6784\u6210\u5b8c\u6574\u7684\u8425\u4e1a\u5458\u8d44\u683c\u8003\u8bd5\u590d\u4e60\u6750\u6599\u96c6\u3002<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5bf9\u5e94\u7f51\u9875\uff1awww.eaa.org.hk\/zh-hk\/Compliance\/Practice-circulars \u7b2c\u56db\u6279\uff08\u65b0\u589e\uff09\uff1a\u901a\u544a 26-01(CR)\u2014\u2014\u5904\u7406\u53d7\u300a\u7b80\u6734\u623f\u6761\u4f8b\u300b\u89c4\u7ba1\u7684\u5206\u95f4\u5355\u4f4d 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