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\u26696?\u20363?+\u28436?\u32451?5\u-230?\u27599?\u19968?\u20010?\u-29406?\u21153?\u27010?\u24565?\u21450?\u29702?\u-29766?\u30693?\u-29754?\u-28419?\u20351?\u29992?\u20102?\u29616?\u23454?\u24037?\u20316?\u22330?\u26223?\u20013?\u30340?\u20855?\u20307?\u25968?\u25454?\u25110?\u26696?\u20363?\u20316?\u20026?\u-30237?\u-29701?\u30340?\u26448?\u26009?\u-229?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u-28525?\u-32767?\u24072?\u20171?\u32461?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-29406?\u21153?\u31649?\u29702?\u12289?\u25237?\u-30835?\u-29372?\u19987?\u23478? \u-28525?\u26031?\u24422?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u12304?\u19987?\u19994?\u-29372?\u-29400?\u12305?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u29275?\u27941?\u24067?\u-25471?\u20811?\u26031?\u22823?\u23398? \u-31901?\u-30071?\u23398?\u22763?\u-248?\u28023?\u22806?\u30041?\u23398?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u32654?\u22269?\u27880?\u20876?\u31649?\u29702?\u20250?\u-29791?\u24072?\u-248?CMA\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-32015?\u22269?\u29305?\u-29768?\u20844?\u-29788?\u20250?\u-29791?\u24072?\u-248?ACCA\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u32654?\u22269?\u27880?\u20876?\u20250?\u-29791?\u24072?\u-248?U.S.CPA\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u32654?\u22269?\u27880?\u20876?\u31649?\u29702?\u20250?\u-29791?\u24072?(CMA)\u8212?\u-29759?\u20070?\u31867?\u22521?\u-29779?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-30337?\u21335?\u-29406?\u32463?\u22823?\u23398? \u20250?\u-29791?\u26412?\u31185?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 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ICM \u-30644?\u19994?\u23792?\u20250? \u12298? ICM Industry\u12299?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2014 \u20449?\u24687?\u19982?\u-28646?\u20449?\u25216?\u26415?\u20132?\u27969?\u20250?\u12298? 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