https://www.hk01.com/%E5%8D%B3%E6%99%82%E5%9C%8B%E9%9A%9B/1095998/%E7%89%B9%E6%9C%97%E6%99%AEday-1-%E5%A6%82%E4%BD%95-%E8%A7
Bal b/f TW$60+TW$3=TW$63 Bal c/f
https://tw.news.yahoo.com/%E5%B7%9D%E6%99%AE%E8%A1%8C%E6%94%BF%E5%91%BD%E4%BB%A4%E7%8B%82%E7%B0%BD46%E9%A0%85%EF%BC%9A%E9%80
省到水電：Bal b/f TW$10,220+TW$365=TW$10,585 Bal c/f
https://www.orangenews.hk/officelady/1252317/%E5%89%8D%E7%84%A1%E7%B6%AB%E7%94%B7%E6%98%9F%E8%AD%9A%E5%9D%A4%E5%80%AB%E5%8D%