https://www.am730.com.hk/column/%E5%81%A5%E5%BA%B7/%E5%B8%AB%E7%94%9F%E6%88%80-%E7%9C%9F%E7%9A%84%E6%98%AF%E8%87%AA%E7%94%B1
省到水電：Bal b/f TW$20,075+TW$365=TW$20,440 Bal c/f
https://ctinews.com/news/items/yDa2Ql4wWK
https://www.hk01.com/%E7%86%B1%E7%88%86%E8%A9%B1%E9%A1%8C/1091303/%E7%A7%BB%E6%B0%91%E8%8B%B1%E5%9C%8B%E5%BD%B1%E8%A1%B0%E6%
Bal b/f 400 Tempos+2 Tempos=400 Tempos Bal c/f
