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\u12304?\u31532?\u19968?\u22825?\u19979?\u21320?\u12305?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 3\u12289?\u20511?\u27454?\u-29383?\u29992?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?1\u-247?\u20511?\u27454?\u-29383?\u29992?\u30340?\u-31997?\u22260?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?2\u-247?\u24037?\u31243?\u-29372?\u-28207?\u21344?\u29992?\u19987?\u-27160?\u12289?\u19968?\u-32212?\u20511?\u27454?\u21450?\u-32278?\u26377?\u-29372?\u-28207?\u30340?\u26680?\u31639?\u-26502?\u24207?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?3\u-247?\u20934?\u21017?\u-27148?\u29616?\u23384?\u24046?\u24322?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 4\u12289?\u-28207?\u-30835?\u-29372?\u20135?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?1\u-247?\u22235?\u31867?\u-28207?\u-30835?\u-29372?\u20135?\u19982?\u20004?\u31867?\u-28207?\u-30835?\u-29409?\u20538?\u30340?\u21010?\u20998?\u21450?\u-29791?\u-28209?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?2\u-247?IFRS 9\u20851?\u20110?\u-28207?\u-30835?\u-29372?\u20135?\u30340?\u26368?\u26032?\u26356?\u26032?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?3\u-247?\u22871?\u26399?\u20250?\u-29791?\u30340?\u31616?\u-30335?\u20171?\u32461?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 5\u12289?\u-32692?\u24037?\u26032?\u31609?/\u-26937?\u21592?\u31119?\u21033?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?1\u-247?\u20225?\u19994?\u24180?\u-28207?\u20013?\u30340?\u-29762?\u23450?\u25552?\u23384?\u-29791?\u21010?\u21450?\u-29762?\u23450?\u21463?\u30410?\u-29791?\u21010?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?2\u-247?\u20851?\u20110?\u-28770?\u-28672?\u31119?\u21033?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?3\u-247?\u-26786?\u-29401?\u24065?\u24615?\u-29372?\u20135?\u21457?\u25918?\u-32692?\u24037?\u31119?\u21033?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 6\u12289?\u25919?\u24220?\u-30619?\u21161?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?1\u-247?\u21644?\u-29372?\u20135?\u30456?\u20851?\u30340?\u25919?\u24220?\u-30619?\u21161?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?2\u-247?\u21644?\u25910?\u30410?\u30456?\u20851?\u30340?\u25919?\u24220?\u-30619?\u21161?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?3\u-247?\u20934?\u21017?\u-27148?\u30340?\u29616?\u23384?\u24046?\u24322?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 7\u12289?\u-27265?\u26399?\u-32607?\u26435?\u25237?\u-29372?\u12289?\u20225?\u19994?\u21512?\u24182?\u21450?\u21512?\u24182?\u25253?\u-30616?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?1\u-247?\u20030?\u20363?\u-30237?\u26512?\u-230?\u25511?\u21046?vs\u20849?\u21516?\u25511?\u21046?vs\u-28211?\u22823?\u24433?\u21709?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?2\u-247?\u25104?\u26412?\u27861?vs\u26435?\u30410?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?3\u-247?\u26032?\u20934?\u21017?\u19979?\u30340?\u26435?\u30410?\u27861?\u26377?\u20309?\u21464?\u21270?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?4\u-247?\u22914?\u20309?\u21306?\u20998?\u21516?\u19968?\u25511?\u21046?vs\u-26786?\u21516?\u19968?\u25511?\u21046?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?5\u-247?\u-29395?\u20080?\u27861?vs\u26435?\u30410?\u32467?\u21512?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?6\u-247?\u21830?\u-30071?\u30340?\u21518?\u32493?\u-29791?\u-28209?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?7\u-247?FAS141R\u21450?IFRS3R\u23545?\u20225?\u19994?\u21512?\u24182?\u26680?\u31639?\u30340?\u26368?\u26032?\u21464?\u21270?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?8\u-247?\u20851?\u20110?\u21512?\u24182?\u25253?\u-30616?\u30340?\u-31997?\u22260?\u21450?\u21512?\u24182?\u-29693?\u25972?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u12304?\u31532?\u20108?\u22825?\u12305?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u19977?\u12289?\u20934?\u21017?\u19987?\u-26472?\u-29774?\u-30237?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 1\u12289?\u-27265?\u26399?\u-29372?\u20135?\u30340?\u20943?\u20540?\u-230?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?1\u-247?\u23545?\u-27265?\u26399?\u-29372?\u20135?\u-28709?\u-30644?\u20943?\u20540?\u27979?\u-29739?\u30340?\u26102?\u-27148?\u-30335?\u27714?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?2\u-247?\u26410?\u26469?\u29616?\u-28207?\u27969?\u30340?\u26500?\u25104?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?3\u-247?\u25240?\u29616?\u29575?\u30340?\u-28663?\u21462?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?4\u-247?\u-29372?\u20135?\u32452?\u27010?\u24565?\u30340?\u20030?\u20363?\u-29708?\u26126?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?5\u-247?\u20943?\u20540?\u30340?\u20998?\u25674?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?6\u-247?\u26696?\u20363?\u20998?\u26512?\u-230?\u-29372?\u20135?\u20943?\u20540?\u27979?\u31639?\u23454?\u20363?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?7\u-247?\u26696?\u20363?\u20998?\u26512?\u-230?\u20851?\u20110?US GAAP\u19979?\u23545?\u21830?\u-30071?\u-28709?\u-30644?\u20943?\u20540?\u27979?\u-29739?\u30340?\u26368?\u26032?\u26356?\u26032?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?8\u-247?\u32654?\u22269?\u20934?\u21017?\u19982?\u20013?\u22269?\u21450?\u22269?\u-27067?\u20934?\u21017?\u20851?\u20110?\u20943?\u20540?\u27979?\u-29739?\u30340?\u24046?\u24322?(\u21830?\u-30071?\u21450?\u20854?\u20182?\u-27265?\u26399?\u-29372?\u20135?)\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2\u12289?\u25152?\u24471?\u31246?\u-230?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?1\u-247?\u-28654?\u24310?\u25152?\u24471?\u31246?\u27861?\u21644?\u24212?\u20184?\u31246?\u27454?\u27861?\u23545?\u25253?\u-30616?\u30340?\u19981?\u21516?\u24433?\u21709?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?2\u-247?\u-28211?\u-30335?\u27010?\u24565?\u-29372?\u20135?\u-30237?\u26512?\u-230?\u-29372?\u20135?/\u-29409?\u20538?\u-29791?\u31246?\u22522?\u30784?\u12289?\u26242?\u26102?\u24615?\u24046?\u24322?vs\u26102?\u-27148?\u24615?\u24046?\u24322?\u12289?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?3\u-247?\u-28670?\u29992?\u30340?\u31246?\u29575?\u-248?\u-29409?\u20538?\u27861?vs\u-28654?\u24310?\u27861?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?4\u-247?\u25439?\u30410?\u-30616?\u27861?vs\u-29372?\u20135?\u-29409?\u20538?\u-30616?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?5\u-247?\u-28646?\u24120?\u24773?\u20917?\u19979?\u20135?\u29983?\u-28654?\u24310?\u25152?\u24471?\u31246?\u-29372?\u20135?/\u-29409?\u20538?\u30340?\u20107?\u-26503?\u20030?\u20363?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?6\u-247?\u26032?\u31246?\u27861?\u30340?\u21464?\u21270?\u20250?\u20135?\u29983?\u21738?\u20123?\u26032?\u30340?\u-28654?\u24310?\u31246?\u-29372?\u20135?\u25110?\u-29409?\u20538?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?7\u-247?\u26696?\u20363?\u27169?\u25311?\u-230?\u-28654?\u24310?\u25152?\u24471?\u31246?\u22788?\u29702?\u30340?\u23454?\u-27067?\u28436?\u32451?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?8\u-247?\u30830?\u-29788?\u-28654?\u24310?\u25152?\u24471?\u31246?\u-29372?\u20135?\u30340?\u26465?\u20214?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?9\u-247?FIN48\u30340?\u24433?\u21709?\u-30237?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?10\u-247?\u32654?\u22269?\u20934?\u21017?\u19982?\u20013?\u22269?\u21450?\u22269?\u-27067?\u20934?\u21017?\u30340?\u24046?\u24322?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 3\u12289?\u25910?\u20837?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?1\u-247?\u20013?\u22269?\u12289?\u22269?\u-27067?\u21450?\u32654?\u22269?\u20934?\u21017?\u20851?\u20110?\u25910?\u20837?\u30830?\u-29788?\u30340?\u24635?\u20307?\u21407?\u21017?\u21450?\u23454?\u-29195?\u20013?\u30340?\u24046?\u24322?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?2\u-247?\u20851?\u20110?\u25910?\u20837?\u30830?\u-29788?\u30340?\u19968?\u-32212?\u21407?\u21017?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?3\u-247?\u24050?\u24320?\u31080?\u26410?\u21457?\u-29401?\u-248?Bill & hold\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?4\u-247?\u19981?\u20104?\u-28716?\u22238?\u30340?\u-26492?\u25910?\u-29383?\u29992?(Nonrefundable up-front fee)\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?5\u-247?\u23384?\u22312?\u-28672?\u-29401?\u26435?\u21033?\u30340?\u-27392?\u21806?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?6\u-247?\u25910?\u20837?\u30340?\u20840?\u-26467?\u25110?\u20928?\u-26467?\u30830?\u-29788?(Gross or net presentation)\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?7\u-247?\u28041?\u21450?\u22810?\u-26503?\u20132?\u20184?\u-28440?\u20998?\u30340?\u25910?\u20837?\u30830?\u-29788?(Revenue arrangements with multiple deliverables\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-248?8\u-247?\u23458?\u25143?\u28608?\u21169?(Customer incentive)\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22235?\u12289?\u20114?\u21160?\u31572?\u30097?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u-30237?\u-32767?\u24072?\u20171?\u32461?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 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