ࡱ> KMJg R/bjbjVV8>r<r<` 448lR$v$O"!;* TeH"V"""4, `: 2015t^_l"~'Yf[OUxXNNf[MO(MPAcc) bu{z((WL) @w>yO~NmvSU\ ^:W[ؚ~^(uWNNNMbBl NeXR V[]~nx[NOHQSU\^(uWf[MOv?eV{0:NN:N>yOW{QfYؚ~ YTWO0[0"RN蕺NMb ~YeybQbb2007t^_Yb6eOUxXNNf[MOMaster of Professional Accounting,{y MPAcc xvzu0 _l"~'Yf[/fVRbf[MOYXTOgeybv 25@b MPAccYeՋpb!hKNN,2007t^!kb6e MPAccUxXuNeg mS>yOTLuv"kΏ kt^ gY g_Rt^Ua Tegb!hBlf[0 _l"~'Yf[Of[b NO|0t"|0CPA-N_TO5u{S-N_V*NYef[USMO f[b^DRϑĖS s gYeL]101N vQ-NNNYe^91N0NNYe^-N gYec29N0oRYec31NZSXu[^6N0UxXu[^46N0V[~Yef[ T^1N0VRb?e^%m4N g3N0_lwؚ!h-NRt^f[y&^4YN6N0_lwYef[ T^3N_lw~vCSN,{N0NB\!kNMb3N0Of[NN:NV[,{N{|yrrNN Of[UxXp:N_lw:y'`UxXp0 gOf[eT0"R{teT2*NZSXTyxAmRz Of[ZSXf[MOcCgp ]FU{tf[N~f[yZSXf[MOcNCgOf[eT 0f[bZWcVEST['`vW{Qt_ ͑ƉOtN[v~T :NMPAccYeyvMYNؚ }(v^D O ^zN[tevYef[{t6R^ NnxO MPAccvW{Q(ϑ0 N0W{Qvh OUxXNNf[MOBl|~ccsNOf[0[f[0"R{tf[NSvsQWvtTb wQ g_:_v㉳Q[ERvT^VEzNvؚB\!k0ؚ }(0^(uWvON蕺NMb0 N0bagN0 2013t^7g31eMRVlYe^R'Yf[,gyb,gyN NkNv^S_kNfNN,^ gf[MOfN NNObvsQW[E]\O2t^N Nv(WLNXT0 N0f[6RNf[MO f[`Nt^P:N 2-3t^0Ǒ(uhT+gTGPeƖ-Ncf[`Ne_ sS)R(unfMRT0NNMRT0fg0V^MRTƖ-NeۏLYef[0QOnĉ[f[R0Ջb~Ty 20~TwƋ 02015 &(46>FH  o[G3G'h>hMCJKHOJPJQJaJo('h>h,RCJKHOJPJQJaJo('h>h!:CJKHOJPJQJaJo('h>h'CJKHOJPJQJaJo('h>hCJKHOJPJQJaJo(*h|h+5CJ KHOJPJQJaJ o(&h|hO^5CJ KHOJPJaJ o(*h|hO^5CJ KHOJPJQJaJ o(*h|h w5CJ KHOJPJQJaJ o($hy5CJ KHOJPJQJaJ o(6Hv , :J8J8lzdhgdh&eCJKHOJPJQJaJo('h>h hCJKHOJPJQJaJo(h>h&eCJaJo(h>hCJaJo('h>hhCJKHOJPJQJaJo('h>h$CCJKHOJPJQJaJo('h>hoCJKHOJPJQJaJo('h>h[t"CJKHOJPJQJaJo('h>hCJKHOJPJQJaJo('h>h,RCJKHOJPJQJaJo('h>h wCJKHOJPJQJaJo( & ( F H Z \ | ~ Ûs_sKsK'h>hCJKHOJPJQJaJo('h>h,CJKHOJPJQJaJo('h>hCJKHOJPJQJaJo('h>h]CJKHOJPJQJaJo('h>hQCJKHOJPJQJaJo('h>hoCJKHOJPJQJaJo('h>h hCJKHOJPJQJaJo('h>h&eCJKHOJPJQJaJo('h>hhCJKHOJPJQJaJo( < > @ x , ïveQ;*h>h w5CJKHOJPJQJaJo('h|hyCJKHOJPJQJaJo(!hyCJKHOJPJQJaJo(!h|CJKHOJPJQJaJo('h>h wCJKHOJPJQJaJo('h>hCJKHOJPJQJaJo('h>hoCJKHOJPJQJaJo('h>h[CJKHOJPJQJaJo('h>hCJKHOJPJQJaJo('h>h.sCJKHOJPJQJaJo(, . 8:J8Hs_K_K__K'h>h>pdCJKHOJPJQJaJo('h>huCJKHOJPJQJaJo('hh w5CJKHOJPJQJaJo('h>h wCJKHOJPJQJaJo('h>h%#CJKHOJPJQJaJo(HJN^bfhrx68<BDf~®®®œuuudQ$h>hCJKHOJPJQJaJ!hyCJKHOJPJQJaJo('hyhyCJKHOJPJQJaJo($hyhyCJKHOJPJQJaJ#h>hQCJOJPJQJaJo('h>h`CJKHOJPJQJaJo('h>h wCJKHOJPJQJaJo('h>hQCJKHOJPJQJaJo(*hyhy5CJKHOJPJQJaJo("8>T^lzװלtt`J6'h>h0yCJKHOJPJQJaJo(*h>h w5CJKHOJPJQJaJo('h>h)iCJKHOJPJQJaJo('h>hQCJKHOJPJQJaJo('hyh wCJKHOJPJQJaJo('h>h wCJKHOJPJQJaJo($hyh%tCJKHOJPJQJaJ'h>h%tCJKHOJPJQJaJo('h>h]CJKHOJPJQJaJo('h>hCJKHOJPJQJaJo(&T&V&Z&\&l&&&&&&''6'@'H'J'X'''''''''''Ҿ햔~kWkWkWkWkWkWkWkWkWkWkW'hh w5CJKHOJPJQJaJo(U'hyhyCJKHOJPJQJaJo('h>hLVCJKHOJPJQJaJo('h>h wCJKHOJPJQJaJo(4Hhh>h!:CJKHOJPJQJaJo($hyhyCJKHOJPJQJaJ"z\&l&&()**+++s0dh1$WD`0gdy 2015Hr mQ0b T z^ Ǒ(uQ Nb TNs:Wnxv~Tve_0 uN6g23e 7g11e-NVf[MONxvzuYeOo`QQ@W: http://www.chinadegrees.cn {vU_(WLNXT;eUxXNNf[MO{tOo`s^SN N{yOo`s^S u{vU_eQShttp://www.chinadegrees.cn/zzlk cOo`s^SfTBllQ0 N O5uP[gqGr0[bQ Nb T Q N4~b TՋ9 ubv^SbpS 02015t^(WLNXT;eUxXNNf[MOb T{vh 0 (Wĉ[veQwQSOeNT0W:Sw:NQ 0RTw~f[MONxvzuYe;N{c[vs:Wnxp4~b T900nxb TOo`0 s:Wnxe7g12e 14e u{cĉ[vNN,{NNE\lNbbgq s:Wnxp 1u]\ONXT8h Ǐ,{NNE\lNt+RNb TOo` v^b,{NNE\lNQpexgqGreNcbgqdY ,gN(Wb T|~SbpSubv 0(WLNXT;eUxXf[MOb T{vh 0 N~{W[nx0b TOo`N~~{W[nxN_ N_f9e0 uSN10g15eT{vU_Oo`s^S N}Q0 N0Dh%tCJKHOJPJQJaJo(!h)CJKHOJPJQJaJo('h>hjCJKHOJPJQJaJo('h>h]CJKHOJPJQJaJo('h>hMCJKHOJPJQJaJo('h>h`CJKHOJPJQJaJo('hhk=CJKHOJPJQJaJo('h>hh3[CJKHOJPJQJaJo('h>h wCJKHOJPJQJaJo('h>h0yCJKHOJPJQJaJo('h>hjCJKHOJPJQJaJo(*h>h w5CJKHOJPJQJaJo('hhv95CJKHOJPJQJaJo(*h>hh5CJKHOJPJQJaJo('h>h*ACJKHOJPJQJaJo('h>h wCJKHOJPJQJaJo(*h>h w5CJKHOJPJQJaJo($hh(|%CJKHOJPJQJaJo( ..///$0dh1$WD`0a$gd*B*phN@2N u w'$ 9r &dG$Pa$CJaJ< @B< u$ 9r G$a$CJaJhORh c<.style3$dJdd1$[$\$a$!B*CJKHOJQJ^JaJphfffPK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭Vxjm)ʬuWLfdݮ+5_4csj-V?k3rm}gz gs嚋7xwsȈR W*)|jȫKXͫ dXIBF؇bnh ( *'vɗ3KZjz'c*_=}<9ݻw~]8^~_o?xYýg~^G}J0Emh=Ԅ Ξa>s$-, Oɠ=Hp Ua/ UO d*:(.fTU/!9$V[|hrvs-iUt. 6ڪ4Cebs)bMjBekp um,fd$͑{6GUVf~b#Vb@qTTW.ޛd)i@vdq9Y^X7{2%uHx+af6]>f#sm*qqDHehK)@?71oggo`:fղekp£2֌Nj8ǰD CB?81e>nEeU}H]dm1iQ6褣֧ p >  , H'),-./ z+./  5 p X@ @H 0(  z0(  *   "$y=Bhnrxz;<>?ABDWt;@GJKL7 J V [ _ ` b c e f h i k l n q 69; #B C ` b c e f h i k l n q 3333srz%4;` b c e f h i k l n q ?uw &k&'(+)c*C>+5.c<.r/ W5%6n-7Z\8qy8V/9`d9!:*:;<k=>k3>!@{a@$A*A*A$Cp*G9KN&4P|1Q,RSRO T'pde_f hMh)iDifimj p]qrr%t"^tdft wCZwXx_z@{9|\s~#n4__YgI{~8,XJ[ DgbO^Egu}M +CDg,?t ]7-)(^a .sryw.Q#<0y`&e!NX|SC@EQ9+O_h Qxj\h[RT` O#2oP1]Toi%M{>T` b @JJJJp &Unknown_o-NV_o(u7bG* Times New Roman5Symbol3. * Arial;5 N[_GB2312;[SOSimSun1eckYSOA$BCambria Math AQhR5fJ6Gm'ff!Z&!),.:;?]}    & 6"0000 0 0 00000 =@\]^([{  0 0 00000;[42\ \  3q ?'*22!xx  Normal.dot_l"~'Yf[2008t^OUxXNNf[MO MPAcc bu{z*s*s+s.CN_o(u7bOh+'0 , @L l x  8ƾѧ2008˶ʿרҵѧλ MPAcc è.CN Normal.dot ΢û7Microsoft Office Word@^в@T@[@(Tf՜.+,D՜.+,@   (08 ΢й\  ([c _PID_HLINKSKSOProductBuildVerApfahttp://mpacc.jxufe.cn/mpacc2052-6.4.0.1931 !"#$%&')*+,-./0123456789;<=>?@ACDEFGHILRoot Entry F0TNData  1Table("WordDocument8>SummaryInformation(:DocumentSummaryInformation8BCompObjn  FMicrosoft Word 97-2003 ĵ MSWordDocWord.Document.89q