1

(
)

29

3435

10

39

18

39

11

39

39

50
31

12

13

31

14

15

16

1
2

(29)

9614$5,110,000
400,000$10
4,000,00010%

961231$12
9771$18,000,000
1,200,000 30%
40%97
97
97$100,000

97$10,000,000
97
$1,000,00097

97

17


($10,000,000 $100,000 $1,000,000) (10%
12
6
30%
)

12
12
$8,900,00025%
$2,225,000
9697
96/1/4

5,110,000

96/12/31

5,110,000

310,000

97/7/1

310,000

18,000,000

18,000,000

5,110,000

4,800,000

97/12/31

310,000

2,225,000

2,225,000

(29)

97$50,000
$50,000$100,000
97

18

97

($50,000 $100,000) (10%

12
30%
12

6
)
12

$50,00025%
$12,500

12,500

12,500

(29)

97$200,000

97
97

($200,000$100,000)(10%

12
30%
12

6
)
12
$300,00025%

$75,000

75,000

19

75,000

(30)

97
97

($10,000,000$100,000)25%
$2,475,000

2,475,000

2,475,000
984
$1,000,000

250,000

250,000

($1,000,00025%)

(31)

851180%
86

20


87
$1,000,000

$800,000$1,000,00080%90
914
09102050200
96
71

1
($800,000 )
4

200,000

200,000

(3436)

97

$2,800,000 $1,800,000 98
$1,000,000

97
400,000

400,000

($1,000,00040%$400,000)
98

400,000

21

400,000

97 1 1
$1,100,000 $600,000

$500,000 10 97

200,000

200,000

($500,00040%$200,000)

20,000

20,000

($200,00010)

97

$2,800,000 $1,800,000 98
$1,000,000
97

250,000

250,000

($1,000,00025%$250,000)
9898

22

250,000

250,000

99142,800,000
80%
99 $3,600,000
$2,600,000 100
$1,000,000

99

1,000,000

1,000,000

($1,000,000100%$1,000,000)
100

1,000,000

1,000,000

5.
4.
$10,000,000 96 7 1
$15,000,000
99 12 1 $21,000,000
$20,000,000 99
100
20%$2,000,000

23


96 7 1 99 12 1

9671

5,000,000

1,000,000

($5,000,00020%$1,000,000)

4,000,000

99121

21,000,000

15,000,000

1,000,000

[($20,000,000$10,000,000)20%1,000,000]

5,000,000

1,000,000

1,000,000

2,000,000

99

5,000,000

5,000,000

100100

5,000,000

24

5,000,000

(41)

96$10,000,000974
$1,000,000
$1$100,000
97

400,000

400,000

($1400,000)

(41)

97 1 1
$57,100,000

96.1.4.

($5,110,000)($57,100,00010%)
$600,000

25


9711
$5,000,000

$600,000$5,000,00010%=$100,000
97.7.1.

12

$18,000,000$57,100,000
6
)
$4,000,000($8,900,000
12
30%
$735,000

97
97

971231

100,000

26

100,000

(45)

984
$5,000,000$1.25$2,000,000
1005$1,000,000

2,000,000

2,000,000
($1.25l,600,000)

80,000(1,600,000

5
)
100

(51)

98 97
$800,000

200,000

200,000

($800,00025%)
98$4,000,000

981231

1,600,000

($4,000,00040%)

27

1,600,000

(48)

981231
$20,000,0009911

8,000,000

8,000,000

($20,000,00040%)
98

9811

(53)

9913
1,000,000$20,000,000

20,000,000

4,762,000

28

17,402,000

7,360,000

()

()

()

97

()

974

()

5,110,000

400,000

18,000,000

1,200,000

2,225,000

(400,000)

97
()

100,000

984

(2,000,000)

984

80,000

()

200,000)

()

98

(1,600,000)

8,000,000

$ 29,235,000

1,680,000

()

($29,235,0001,680,000)
1,000,000($17.402l,000,000)

$17.402
$17,402,000

()

($8,000,0001,680,000)
1,000,000($4.762l,000,000)

29

$8,000,000
$4.762
$4,762,000

(
39)

974120%
97
97

11

21

21

21

51

200,000

61

300,000

$1,200,000
(100,000)
.

200,000

1231097

400,000

1231

$2,200,000

$1,200,000 $200,000
1
$100,000$400,000
4
$300,000
$1,700,000

(35)

90%

30


70%97
$200,000$120,000
$80,000

90%

70%

97

72,000

72,000

($80,00090%$72,000)
30%
197

16,800

16,800

($80,00030%70%$16,800)

(42)

97$270,000
10%9871$400,00015%

97

1/1
12/31

97

31

$2,000,000
500,000


12/31
98

99

4/1

2,500,000

( 400,000)

12/31

98

600,000

12/31

2,700,000

( 500,000)

4/1
12/31

99

600,000

12/31

2,800,000

9825%
99515
9899

97119941
971110%

270,000

270,000

9841$40,000

40,000

($400,00010%)

40,000

987115%9711
10%

400,000

400,000

270,000

270,000

9941$125,000

125,000

32

125,000

($500,00025%)
9951598

971110%

9898
98
$270,000($2,000,000$500,000)10%
$20,000

987115%
98

98

$2,500,000$400,000$600,000

6
12

$2,400,000
987115%

33

$400,000$2,400,00015%
$40,000

99515

105,000

105,000

98
$600,000(10% 12 15% 6 )
12

12

$105,000
9841

40,000

40,000

(50)

2,000,000
30%9771500,000
$50$90,000,000
20%100,000
(600,000100,000)/(2,000,000
500,000)28%
($90,000,000$25,000,000)
28%

34


$32,200,000

($32,200,000$90,000,000
30%)$50100,000
$200,000

5,200,000

5,000,000

200,000

(33)

80%9511
$800,0008%630
1231
961231$418,000
96
$160,000

418,000

418,000

128,000

128,000

($160,00080%)

18,000

35

18,000

$418,000

($800,0002) (400,000)

18,000

(52)

9611$15
100,00030%
$1,400,000

596
$300,00096
96
$330,000 96
96/1/1

450,000

450,000

96/12/31

96,000

96,000

96
$(300,000)30%$30,0005=$(96,000)
96/12/31

24,000

24,000

$450,000

(96,000)

36


96

354,000

96

330,000

37

$ 24,000)

()

38

()

()

39

40

()

1031720
(02)2549-0549
(02)2549-0634
07887261
http://www.ardf.org.tw

41