1º. 累積了318/8,766小時，到8,766小時=1年 2º. 0/388,000年 註：可以受薪或義務
https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://www.sinchew.com.my/news/20250108/i
https://m.voc.com.cn/xhn/news/202501/21609072.html
省到水電：Bal b/f TW$5,110+TW$365=TW$5,475 Bal c/f
https://topick.hket.com/article/3884155/%E7%8E%8B%E6%98%9F%E7%8D%B2%E6%95%91%EF%BD%9C%E5%85%A7%E5%9C%B0%E6%BC%94%E5%93%A1%E7