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3t(y)WI(y)
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5ӼgԄӻ
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7WǰI(y)
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ЮI(y)һͬWɿǺֻόЩI(y)^ҞġƌWУЩI(y)^áHgӭx
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SJӋ(The Association of Chartered Certified AccountantsQACCA1904ĿǰόI(y)ӋFwҲLJHWTWTҎ(gu)ģl(f)չѸٵČI(y)ӋM
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ӋI(y)ACCAvnjI(y)B(yng)ACCAڷ˲
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һfϤ_ACCAɌWУٷekᘌȫУI(y)y(tng)һWDQɰȫnƵB(yng)
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팣I(y)
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WI(y)
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ΌI(y)
һΣM[NнYǺܶˉĹDžs֪һλҪڴοvٹEDÿι(ji)նæµĕrЕrg
Rt(y)WI(y)
@ҲfҶ˽һc@I(y)ڷһ˿ԌWģI(y)Ժt(y)@ИI(y)t(y)mȻYλãǹؓ؟شһ칤۳˹fWt(y)mȻԺYߣǕwпܳԲ
ӋC͌I(y)
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ˇgOӋI(y)
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1. o팣I(y)
ܶWo팣I(y)ǺܿJ鮅I(y)֮һoʿnjWǧfҪ@룬ǿ̫
o팣I(y)ڽǷdzǽt(y)oʿĵλֱWo팣I(y)ԒǾஔڿϾٍI(y)֮ҹҪȱ߀Ҫεһ
SIJl(f)չmȻ˂ˮƽȥw|s]иܶ˵϶ٵСëo팣I(y)Ƿdz
@I(y)܉xķ߀ǺܶģoARoȵнYֆТeŶ!
2. WǰI(y)
҇ĽИI(y)кܴģnjWǰ@һmȻÿжкܶ׃@s]жЌǷdzľ͘I(y)Ǻܴ׃@oȵнYǺ܃(yu)ҹҲpWǰI(y)ČWҲһֻܮԒȫǿڽġ
3. ˎW
ˎWDZеČI(y)ܶԺУҲOˎWҪB(yng)WWAt(y)WȞAڌWҪ߀Uߵ
@I(y)ľ͘I(y)ǺܸߵƌWҲǺܺþ͘I(y)ҌWDzČƵԒȫԽƣǘărֵҲͬ
4. F·I(y)
ҪB(yng)WՓ֪RԌI(y)gF·I(y)ČWϾٍI(y)֮ĹϾǡF롱@I(y)̎Ǿ͘I(y)ʸߣҹȺܶ౾߀ҪҹnjWx@I(y)ԒǾҪ܉Կֻ̈́ҪԳȥǾ܉һֱ
ƌWУ͘I(y)ǰõČI(y)£
1o팣I(y)
o팣I(y)njԺУTČI(y)֮һҲĿǰČI(y)֮һI(y)͘I(y)Vt(y)ԺB(yng)Ժͥoͨ^Č`Mo팣I(y)ĮI(y)߀ԕxoʿt(y)ԺˆT
2ι팣I(y)
ΘI(y)֧҇aI(y)ι팣I(y)B(yng)ČWԳɞƵβ߄Ρ^(q)IČI(y)˲ԓI(y)I(y)ľ͘I(y)ǰ^VƵꡢ^(q)ȄPҰλ
3̼gI(y)
̼gI(y)B(yng)˲ǽʩˇgČI(y)ˆTI(y)܉½ʩbA̜yȷĹИI(y)İl(f)չǰeλ(wn)
4 ϢgI(y)
SϢrĵϢgI(y)ԽԽԓI(y)ڻA·OCԭϢs͔(sh)̖̎g֪RB(yng)WɞͨŷºӋCIČI(y)˲
5CеOӋc쌣I(y)
CеOӋc쌣I(y)I(y)^TČI(y)֮һҪB(yng)칤ˇI(y)OӋ(sh)ؼgȷČI(y)˲šI(y)ڸCеI(y)܇չ˾I
6IB(yng)cʳƷl(wi)I(y)
IB(yng)cʳƷl(wi)I(y)B(yng)˲ſԏʳƷl(wi)O(jin)IB(yng)ԃIB(yng)ʳƷINȷĹ^ߵľ͘I(y)ǰЈ
7(ji)ch(hun)I(y)
ڭh(hun)ɞȫԆ}ı(ji)ch(hun)I(y)ѽɞ˟TI(y)֮һԓI(y)ҪB(yng)(ji)ܡh(hun)ԴIČI(y)˲I(y)ڭh(hun)֡(ji)ܹ˾ԴԺȆλP
8չʾˇgI(y)
չʾˇgI(y)һT漰չ[չʾgȶČI(y)ҪB(yng)չ߄չ[OӋ˲I(y)ɏչ[߄չʾOӋˇgҵȷĹ
9ڌI(y)
ڌI(y)ǟTČI(y)֮һI(y)ԏyCȯUIĹͬrҲԏI(y)ؔͶYԃȹ
10(sh)ýwgI(y)
(sh)ýwgI(y)ҪB(yng)(sh)ýwcl(f)չČI(y)˲I(y)ԏӮΑOӋ̓MF(xin)gȷĹ
͘I(y)ǰÌI(y)e£
1늚Ԅӻg
늚ԄӻgI(y) 늚ϢIһTdW˂ϢϢP˰l(f)չdzѸ˂u顰ꖮaI(y)ǮƼl(f)չڅڣԓI(y)͘I(y)ʸ_95.5%
2ӋCüg
wl(f)չڅ݁Ї ӋCƌWcgI(y) I(y)ľ͘I(y)ʺнYȻ̎һeˮƽAӋδʮЇ ӋCI(y) ˲Ԍÿ100fҵٶӣ͘I(y)ʸ_93.9%
3ؔչ팣I(y)
ĸڅؔչ팣I(y)ĴWҲRxI(y)ֲI(y)ؔչ팣I(y)(zhn)
ԽԽI(y)ؔչܿ؞ĵI(y)ؔչ˲ŵB(yng)ҲܵI(y)ҕؔչ팣I(y)һֱԁ͘I(y)ʶľ͘I(y)а͘I(y)ʸ_93.5%λе
4F·PI(y)
F̼g܉ͨFC܇@ЩI(y)gȴ^mŮԌWF˄ ܉̖ ȷF(xin)҂ѽF·\ݔ·LԌF·P˲ŵǷdzġ
F·I(y)ľ͘I(y)ȥǸط F· F\I˾F·ϵy(tng)ȴ͇mȻǹоƵһ@ЩI(y)ȥF·I(y)ԺУˡԈrҪԼĿ˳xԓ^(q)F·I(y)ԺУ
5ˮI(y)
@I(y)Ҫքϵ늚ϵɴ ϵy(tng) cԄӻ@I(y)ҪڌƌWУ_OҪ҇ИI(y)B(yng)g˲ţI(y)ЙCM늏S 늾W O乫˾ 늾 ˮֵȇI(y)λ
ƮI(y)һ_ʼȏĻӍλ^(q)Ҳܱ̝BƫhһЩǸƽ_DZ^eġxԺУĕrҲҪֽYԼδľ͘I(y)^(q)һЩȻȥx
6t(y)oI(y)
o팣I(y) ^mŮWȻo팣I(y)Ҳھ͘I(y)ĕrF(xin)ںܶt(y)ԺȱoʿWt(y)oI(y)I(y)Mt(y)ԺҲǴ(wn)Ĺе˕XÌWt(y)oI(y)ܿ҂ҪһcƵķ֔(sh)I(y)Ҫľǿ]͘I(y)
ЩԸȥɵҲи]һDz۵ڸo˲ŵҲǷdzƺϸMҎ(gu) t(y)Ժ I(y) (wn)YҲx@I(y)͘I(y)Dzó
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