https://www.hk01.com/%E5%8D%B3%E6%99%82%E5%9C%8B%E9%9A%9B/1092255/%E7%8E%8B%E6%98%9F%E7%8D%B2%E6%95%91-%E6%B3%B0%E5%9C%8B%E6
1º. 累積了341/8,766小時，到8,766小時=1年 2º. 0/388,000年 註：可以受薪或義務
https://www.hk01.com/%E7%A4%BE%E6%9C%83%E6%96%B0%E8%81%9E/1092307/01factcheck-%E7%89%B9%E5%8D%80%E8%AD%B7%E7%85%A7%E7%94%B3%
Bal b/f TW$24+TW$3=TW$27 Bal c/f
https://www.hk01.com/%E6%95%B8%E7%A2%BC%E7%94%9F%E6%B4%BB/993601/%E9%83%ADsir%E6%88%90%E7%86%B1%E6%90%9C-%E5%94%94%E5%BD%B1%