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\u26159?\u21542?\u23545?\u24433?\u21709?\u20854?\u30446?\u26631?\u23454?\u29616?\u30340?\u-26418?\u-27031?\u-28709?\u-30644?\u20840?\u-31997?\u22260?\u30340?\u-29754?\u21035?\u21644?\u20998?\u26512?\u-244?\u24182?\u20197?\u27492?\u20026?\u22522?\u30784?\u26469?\u20915?\u23450?\u24212?\u22914?\u20309?\u31649?\u29702?\u-26418?\u-27031?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26159?\u21542?\u22312?\u-29756?\u20272?\u24433?\u21709?\u20854?\u30446?\u26631?\u23454?\u29616?\u30340?\u-26418?\u-27031?\u26102?\u-244?\u-32765?\u-31151?\u28508?\u22312?\u30340?\u-32226?\u24330?\u-30644?\u20026?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26159?\u21542?\u-29754?\u21035?\u24182?\u-29756?\u20272?\u23545?\u20869?\u-28440?\u25511?\u21046?\u20307?\u31995?\u21487?\u-32515?\u-28640?\u25104?\u-28211?\u22823?\u24433?\u21709?\u30340?\u25913?\u21464?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26696?\u20363?\u20998?\u26512?\u-230?IBM\u30334?\u24180?\u21457?\u23637?\u21490?\u19978?\u30340?\u25968?\u27425?\u-28211?\u22823?\u25913?\u21464?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u25511?\u21046?\u27963?\u21160?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26159?\u21542?\u-28663?\u25321?\u24182?\u25191?\u-30644?\u-28509?\u20123?\u21487?\u20197?\u23558?\u24433?\u21709?\u20854?\u30446?\u26631?\u23454?\u29616?\u30340?\u-26418?\u-27031?\u-27059?\u-32269?\u21487?\u25509?\u21463?\u27700?\u24179?\u30340?\u25511?\u21046?\u27963?\u21160?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-27512?\u23545?\u20449?\u24687?\u25216?\u26415?\u-244?\u26159?\u21542?\u-28663?\u25321?\u24182?\u25191?\u-30644?\u19968?\u-32212?\u25511?\u21046?\u27963?\u21160?\u20197?\u25903?\u25345?\u20854?\u30446?\u26631?\u30340?\u23454?\u29616?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26159?\u21542?\u-28646?\u-28729?\u25919?\u31574?\u21644?\u31243?\u24207?\u26469?\u23454?\u26045?\u25511?\u21046?\u27963?\u21160?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26696?\u20363?\u20998?\u26512?\u-230?\u21326?\u20026?\u30340?\u27969?\u31243?\u26500?\u24314?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u20449?\u24687?\u19982?\u27807?\u-28646?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26159?\u21542?\u-31817?\u21462?\u25110?\u29983?\u25104?\u21644?\u20351?\u29992?\u-25896?\u-29400?\u-28209?\u30340?\u12289?\u30456?\u20851?\u30340?\u20449?\u24687?\u26469?\u25903?\u25345?\u20869?\u-28440?\u25511?\u21046?\u30340?\u25345?\u32493?\u-28720?\u-30644?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26159?\u21542?\u22312?\u20869?\u-28440?\u23545?\u20869?\u-28440?\u25511?\u21046?\u30446?\u26631?\u21644?\u-29405?\u20219?\u31561?\u24517?\u-30335?\u20449?\u24687?\u-28709?\u-30644?\u27807?\u-28646?\u-244?\u20174?\u-32756?\u25903?\u25345?\u20869?\u-28440?\u25511?\u21046?\u25345?\u32493?\u-28720?\u-30644?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26159?\u21542?\u23601?\u24433?\u21709?\u20869?\u-28440?\u25511?\u21046?\u21457?\u25381?\u20316?\u29992?\u30340?\u20107?\u-26503?\u-244?\u19982?\u22806?\u-28440?\u-28709?\u-30644?\u27807?\u-28646?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u23567?\u32452?\u-29784?\u-29766?\u-230?\u19982?\u20844?\u21496?\u22806?\u-28440?\u20027?\u20307?\u27807?\u-28646?\u30340?\u27880?\u24847?\u20107?\u-26503?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u30417?\u25511?\u27963?\u21160?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26159?\u21542?\u-28663?\u25321?\u12289?\u24320?\u23637?\u24182?\u23454?\u26045?\u25345?\u32493?\u21644?\u-248?\u25110?\u-247?\u21333?\u29420?\u-29756?\u20272?\u-244?\u20197?\u30830?\u-29788?\u20869?\u-28440?\u25511?\u21046?\u30340?\u21508?\u-30335?\u32032?\u23384?\u22312?\u24182?\u25345?\u32493?\u-28720?\u-30644?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26159?\u21542?\u-29756?\u20215?\u20869?\u-28440?\u25511?\u21046?\u32570?\u-27017?\u-244?\u24182?\u21450?\u26102?\u19982?\u25972?\u25913?\u-29405?\u20219?\u26041?\u27807?\u-28646?\u-244?\u24517?\u-30335?\u26102?\u-28712?\u24212?\u19982?\u-25896?\u32423?\u31649?\u29702?\u23618?\u21644?\u-31645?\u20107?\u20250?\u27807?\u-28646?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u24037?\u20855?\u24212?\u29992?\u21450?\u32451?\u20064?\u-230?\u20844?\u21496?\u23618?\u-26782?\u20869?\u-28440?\u25511?\u21046?\u-29756?\u20215?\u27169?\u26495?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u20132?\u26131?\u23618?\u-26782?\u20869?\u-28440?\u25511?\u21046?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u26696?\u20363?\u20998?\u26512?\u-230?\u26576?\u20844?\u21496?\u20132?\u26131?\u23618?\u-26782?\u20869?\u-28440?\u25511?\u21046?\u-29756?\u20215?\u27169?\u26495?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u20869?\u25511?\u-29756?\u20215?\u26426?\u26500?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u19977?\u31181?\u19981?\u21516?\u31867?\u22411?\u30340?\u-29756?\u20215?\u26426?\u26500?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-29756?\u20215?\u26426?\u26500?\u30340?\u-29762?\u32622?\u26465?\u20214?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u22312?\u20869?\u25511?\u-29756?\u20215?\u20013?\u21508?\u23618?\u32423?\u30340?\u-32692?\u-29405?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u20869?\u25511?\u-29756?\u20215?\u30340?\u31243?\u24207?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u20869?\u25511?\u-29756?\u20215?\u30340?\u26041?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u20869?\u-28440?\u25511?\u21046?\u-32278?\u25105?\u-29756?\u20215?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-32278?\u25105?\u-29756?\u20215?\u27880?\u24847?\u-30335?\u28857?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u26696?\u20363?\u20998?\u26512?\u-230?\u23453?\u-27486?\u22269?\u-27067?\u30340?\u20869?\u25511?\u-32278?\u25105?\u-29756?\u20215?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u20869?\u-28440?\u25511?\u21046?\u32570?\u-27017?\u30340?\u20998?\u31867?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u25353?\u29031?\u32570?\u-27017?\u25104?\u22240?\u25110?\u26469?\u28304?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u25353?\u29031?\u24433?\u21709?\u20869?\u-28440?\u25511?\u21046?\u30446?\u26631?\u23454?\u29616?\u30340?\u20005?\u-28211?\u31243?\u24230?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u25353?\u29031?\u20855?\u20307?\u24433?\u21709?\u20869?\u-28440?\u25511?\u21046?\u30446?\u26631?\u30340?\u20855?\u20307?\u-30616?\u29616?\u24418?\u24335?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u-29406?\u21153?\u25253?\u21578?\u20869?\u-28440?\u25511?\u21046?\u32570?\u-27017?\u30340?\u24120?\u-30271?\u-28679?\u-29599?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u-29406?\u21153?\u25253?\u21578?\u20869?\u-28440?\u25511?\u21046?\u32570?\u-27017?\u30340?\u24120?\u-30271?\u-28679?\u-29599?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u23567?\u32452?\u-29784?\u-29766?\u-230?\u-28711?\u23478?\u20844?\u21496?\u30340?\u20869?\u25511?\u32570?\u-27017?\u23545?\u25105?\u20204?\u30340?\u21551?\u31034?\u26159?\u20160?\u20040?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u20869?\u-28440?\u25511?\u21046?\u23457?\u-29791?\u25253?\u21578?\u31867?\u22411?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26631?\u20934?\u26080?\u20445?\u30041?\u24847?\u-30271?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u24102?\u24378?\u-29693?\u20107?\u-26503?\u27573?\u30340?\u26080?\u20445?\u30041?\u24847?\u-30271?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u21542?\u23450?\u24847?\u-30271?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26080?\u27861?\u-30616?\u31034?\u24847?\u-30271?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8226?\u26696?\u20363?\u20998?\u26512?\u-230?\u20869?\u-28440?\u25511?\u21046?\u23457?\u-29791?\u25253?\u21578?\u23454?\u20363?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u-28435?\u-32767?\u24072?\u20171?\u32461?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20013?\u22269?\u27880?\u20876?\u20250?\u-29791?\u24072?(CICPA\u-247? \u27880?\u20876?\u31246?\u21153?\u24072?(CTA\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-29372?\u28145?\u20250?\u21592?(FCCA)\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-32015?\u26684?\u20848?\u21450?\u23041?\u23572?\u22763?\u29305?\u-29768?\u20250?\u-29791?\u24072?\u21327?\u20250?\u22269?\u-27067?\u20250?\u-29791?\u20934?\u21017?\u-29372?\u26684?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 (ICAEW Diploma in IFRSs)\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-28435?\u-32767?\u24072?\u26159?\u22269?\u20869?\u-29372?\u28145?\u30340?\u-29406?\u21153?\u22521?\u-29779?\u19987?\u23478?\u-244?\u22312?\u20869?\u25511?\u21512?\u-30268?\u12289?\u20250?\u-29791?\u20934?\u21017?\u12289?\u-29406?\u21153?\u20998?\u26512?\u31561?\u31649?\u29702?\u20250?\u-29791?\u26041?\u-26782?\u26377?\u30528?\u24456?\u-25896?\u30340?\u29702?\u-29766?\u27700?\u24179?\u20197?\u21450?\u20016?\u23500?\u30340?\u23454?\u-29195?\u32463?\u-25972?\u-244?\u22312?\u20869?\u25511?\u20307?\u31995?\u24314?\u-29762?\u19982?\u-26418?\u-27031?\u31649?\u29702?\u26041?\u-26782?\u26356?\u26159?\u26377?\u30528?\u20016?\u23500?\u30340?\u21672?\u-29726?\u32463?\u-25972?\u-244?\u26366?\u24110?\u21161?\u26576?\u22823?\u22411?\u26085?\u21270?\u20844?\u21496?\u25104?\u21151?\u25645?\u24314?\u20869?\u25511?\u20307?\u31995?\u24182?\u-31817?\u24471?\u24191?\u27867?\u-29788?\u21487?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 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