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錄... 1... 3 2.1... 3 2.2... 7... 22 3.1... 22 3.2... 27 利... 29 4.1... 29 4.2 利... 31 利... 31 六... 32 數... 32 7.1... 32 7.2 利... 33 I

... 33... 34 9.1... 34 9.2 類... 34 9.3... 35... 35 10.1... 35 10.2... 36 利... 38... 38... 38 II

(980813 )100-09-01-S 來例 11 46 47 52 58 行說行利利數利不利六契契更行契履不省理歷 1

(980813 )100-09-01-S 理理利度行理理理利數裡不利不數 6 2

(980813 )100-09-01-S 2.1 52 行 109 52 1 1 理數 52 1 2 利利 52 1 3 諾金行 109 數數留數量利利精神 52 1 4 行 109 1 4 3

(980813 )100-09-01-S 數量不數量不例 : QTY ---------- ---------------- --------------- A 100 8 800 20 2,000 B 2 50 100 20 40 ----------------------------------------------------- 58 900 40 2,040 V V 1 例數量 1 A 100 50 5,000 55 5,500 2 B 80 75 6,000 78 6,240 3 C 40 135 5,400 120 4,800 260 16,400 253 16,540 數論利數履 4

(980813 )100-09-01-S 數留數量利數數量數留利不數量留數量例理量數量量數量精神數留數量利數量數量數量若不不六不 5

(980813 )100-09-01-S 數量量例行行省力量理不利精神數異不理不略利說立行數利錄不參六行數利類 6

(980813 )100-09-01-S 理旅律行零諾金列理利數利數利精神理金金利金諾金 2.2 11 立類料料利列利 89 年 8 1 立 http://gpic.pcc.gov.tw/ 參利列領契 7

(980813 )100-09-01-S 履理理 46 理量不立立類立料料列參年令理金金料料金料勞立料年令練六理說契量行料列列理行履益異不 8

(980813 )100-09-01-S 行金金行行理參行金金金金 47 理理不理理列不理利列金不金理行契金理 9

(980813 )100-09-01-S 利不契金率 52 利 2 更利益理列理理數行六履數量不履數量數量 10

(980813 )100-09-01-S 數理列理不利理利異勞不理異勞不勞益狀履錄異異數利數留數量利利行六數數列理不數量數量數量金金數量不數量數量不 12

(980813 )100-09-01-S 不數量數論利數履數留數量利數數量數留利不數量留數量例理量數量量數量精神數留數量利數量數量數量 13

(980813 )100-09-01-S 若不不六不數量量例行行省力量理不利精神數異不理不略利說立行數利錄 14

(980813 )100-09-01-S 不參六行數利類數數數量數量數量不數量數量數量不數量數量數量理數量若理列理理數量列行若理若不若理理數量理理數量數量數量理 15

(980813 )100-09-01-S 數異勞不理行六六異異勞不勞益異異利異勞不勞益異行異異勞列利力力履力行練力力度度量度力率易度易度精度度度率 16

(980813 )100-09-01-S 便利理理理履理理理度狀理理力履諾六履履錄令履率履錄勞理履理益金年金流量益益異異異度異不利例說益理金不利年令說不利識流 17

(980813 )100-09-01-S 不行六數行不理不數不金理金金金數不理金數行行六年異六例說理行率流量率率度年率度年 18

(980813 )100-09-01-S 參率度年率度年率 53 54 52 1 1 2 不金金理 19

(980813 )100-09-01-S 理金金金數不理金理行理數理立識立六六列理立理立數不行金理數理金理不金金理金 20

(980813 )100-09-01-S 金行列不零數六 56 52 1 3 利數 55 56 理利行率理行六利利 21

(980813 )100-09-01-S 理數利數列不參數利行利理不理利利利 58 爲度不理降不履理 59 理契不勞 47 3.1 3.1.1 量列參列理 46 1 說契量行料列 46 1 履益異不行 22

(980813 )100-09-01-S 52 金金行行 53 3.1.2 不異說 1 46 2 1 行 54 1 46 2 2 理行 54 2 參行 54 3 3 行行 54 4 六 34 3 3.1.3 理 58 58 理不理降不履說理說不行理行年令 23

(980813 )100-09-01-S 行不不不不不不零零行理金不不理降不履說金不不理不不不不不說金不不不理不理降不履理說不說行金金金列理說說理金不不零零行理金不說說不理降 24

(980813 )100-09-01-S 不履不金不金說說理金降不履金行金不不零零行理金不說說理金不不理降不履理說列理說說理金不不零零行理金不說說不理理降不履不金不 25

(980813 )100-09-01-S 金行不金說行說金利金金不不金不不說不降不履說理說不說金說不行行不理降不履不不零零行理金不說說理理串利益不說不理說不行六理留錄留年 3.1.4 理理列理 26

(980813 )100-09-01-S 53 1 1 不 3 53 1 不數不 8% 金 4% 53 2 8% 53 1 1 53 1 不若數 53 1 行 1 參行 72 1 1 理金若數 1 行 72 2 行 73 1 1 理數 3.2 3.2.1 金立識行 74 52 1 2 理 27

(980813 )100-09-01-S 金理不金行 75 1 3.2.2 金立 46 2 金類參 3.2.3 金金理金金 58 58 理不理降不履說理說不 3.2.4 金金理理金金列理 54 1 金金數不 3 理金 54 1 金金 54 不金金若數金 54 1 參 28

(980813 )100-09-01-S 行 72 1 1 理金金金金若數 1 行 72 2 行 73 1 1 理數利利行 66 異履異量 4.1 利 5 理履理益行利 5 7 29

(980813 )100-09-01-S 利浪更率不 20% 不 50% 利 16 利率列率列率 30

(980813 )100-09-01-S 4.2 利利 22 利不行 53 2 利理利不利數 1 行利不利利理利不行 54 3 參不不 31

(980813 )100-09-01-S 行 74 立立 46 2 六例 99 金金利金諾金行 109 58 不數理 2 留數量利利精神行 65 理 7.1 52 1 1 2 52 1 4 精神留數量利數數參行 89 年 5 3 89 89010368 理數數數量數量數量不數量數量數量不數量數量數量理數量若理列理 32

(980813 )100-09-01-S 理數量列行若理若不若理理數量理理數量數量數量理數 7.2 利利利利利精神理率行不不利理率 33

(980813 )100-09-01-S 理 53 54 利利行 57 行 76 78 參行列更金率列不理 9.1 狀料料料累降利 9.2 類理理利數量列行例料不易例不履數量例履數量例料履數量例理 34

(980813 )100-09-01-S 理理 9.3 列行履率數量數量履例不數量異理理例數量藍料例六例 1 數例領領 10.1 10.1.1 行 63 年異量列不理異理 35

(980813 )100-09-01-S 10.1.2 契金理契金契 30 契金數量契率數不 10.2 10.2.1 58 量理度履行不理降不履 58 理 10.2.2 量異異列行歷數量履不 36

(980813 )100-09-01-S 例類異異類理錄路參數量易異行理六例料力異量金數利數例行連履益異不行 52 10.2.3 59 59 理契不勞不勞易數量金金金契利益契了行 59 1 37

(980813 )100-09-01-S 2 不行 2 2 行利列量理利量利率度略不利例 17 率列 14 不理金 30% 金流量率率狀理理來易行理論利了了更識 38

(980813 )100-09-01-S 落 39