' 4. 迴圈計算與審核
    For i = 2 To LastRow
        ' 計算
        Dim Tax As Double
        Dim Total As Double
        
        Tax = ws.Cells(i, 4).Value * 0.05
        Total = ws.Cells(i, 4).Value + Tax
        
        ' 填入數值
        ws.Cells(i, 5).Value = Tax
        ws.Cells(i, 6).Value = Total
        
        ' --- 會計審核邏輯 ---
        ' 如果含稅總額大於 400,000，將整列字體變紅色
        If Total > 400000 Then
            ws.Range(ws.Cells(i, 1), ws.Cells(i, 6)).Font.Color = vbRed
            ws.Range(ws.Cells(i, 1), ws.Cells(i, 6)).Font.Bold = True
        End If
    Next i