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\u20107?\u23454?\u19978?\u-244?\u25105?\u24635?\u32467?\u20102?\u19968?\u20010?\u8220?\u19977?\u-29774?\u19977?\u19981?\u-29774?\u8221?\u30340?\u21407?\u21017?\u-244?\u20808?\u-29708?\u8220?\u19977?\u19981?\u-29774?\u8221?\u-230?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u19968?\u12289?\u25152?\u26377?\u28041?\u21450?\u21040?\u20250?\u-29791?\u20934?\u21017?\u25259?\u-26830?\u30340?\u20869?\u23481?\u19968?\u27010?\u19981?\u-29774?\u-244?\u29702?\u30001?\u24456?\u31616?\u21333?\u-244?\u19981?\u24819?\u28010?\u-29383?\u20320?\u25105?\u30340?\u29983?\u21629?\u22312?\u-28711?\u20123?\u26426?\u26800?\u32599?\u21015?\u30340?\u25259?\u-26830?\u20869?\u23481?\u28165?\u21333?\u19978?\u-244?\u30456?\u20449?\u20320?\u25105?\u-28419?\u26377?\u27604?\u-28711?\u26356?\u26377?\u24847?\u20041?\u30340?\u20107?\u24773?\u-30335?\u20570?\u-229?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20108?\u12289?\u-28670?\u29992?\u-26782?\u-28729?\u31364?\u25110?\u-30644?\u19994?\u29305?\u28857?\u-28729?\u24378?\u30340?\u20934?\u21017?\u19981?\u-29774?\u25110?\u31616?\u21333?\u-29774?\u-244?\u27604?\u22914?\u-28207?\u-30835?\u24037?\u20855?\u-244?\u23545?\u20110?\u24191?\u-29647?\u24615?\u-29400?\u30340?\u20844?\u24320?\u-29698?\u-248?generic open course\u-247?\u26469?\u-29708?\u-244?\u22823?\u-28440?\u20998?\u21548?\u20247?\u26469?\u28304?\u20110?\u-26786?\u-28207?\u-30835?\u-30644?\u19994?\u-244?\u21644?\u26469?\u-32278?\u20225?\u19994?\u30340?\u-29406?\u21153?\u20154?\u21592?\u22823?\u-29688?\u-28207?\u-30835?\u-29372?\u20135?\u-29409?\u20538?\u30340?\u-28820?\u31227?\u25110?\u-32763?\u22871?\u26399?\u20250?\u-29791?\u23601?\u22914?\u21516?\u-27154?\u19968?\u20301?\u20064?\u24815?\u20102?\u21507?\u21253?\u23376?\u28818?\u-32611?\u29006?\u-26244?\u26524?\u23376?\u30340?\u-32767?\u21271?\u20140?\u26089?\u-26352?\u26159?\u-30335?\u24847?\u22823?\u21033?\u26494?\u-26830?\u-28712?\u26159?\u-27073?\u23572?\u-26004?\u26031?\u-25476?\u23376?\u-28303?\u19968?\u-32212?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u19977?\u12289?\u-28729?\u20110?\u22522?\u30784?\u30340?\u20250?\u-29791?\u20869?\u23481?\u19981?\u-29774?\u25110?\u19968?\u24102?\u-32756?\u-28729?\u-244?\u27604?\u22914?\u-244?\u23384?\u-29401?\u30340?\u21152?\u26435?\u24179?\u22343?\u27861?\u22914?\u20309?\u-29791?\u31639?\u-225?\u26631?\u20934?\u25104?\u26412?\u27861?\u30340?\u26448?\u26009?\u25104?\u26412?\u24046?\u24322?\u22914?\u20309?\u20998?\u25674?\u-225?\u31867?\u20284?\u-28711?\u26679?\u30340?\u22522?\u30784?\u-27154?\u-26472?\u21363?\u20351?\u24744?\u25954?\u-27154?\u-244?\u25105?\u20063?\u19981?\u25954?\u23637?\u24320?\u-29774?\u-244?\u19968?\u25105?\u25285?\u24515?\u21035?\u30340?\u23398?\u21592?\u25237?\u-29751?\u25105?\u22312?\u-28711?\u20123?\u-27154?\u-26472?\u19978?\u28010?\u-29383?\u22823?\u23478?\u26102?\u-27148?\u-244?\u20108?\u25105?\u24597?\u24744?\u20043?\u21518?\u25910?\u21040?\u21457?\u31080?\u22238?\u-28729?\u21619?\u20799?\u26469?\u-244?\u23545?\u25105?\u20204?\u-29698?\u31243?\u21334?\u-25896?\u20215?\u21364?\u-30237?\u31572?\u-28711?\u20123?\u19968?goo\u21487?\u24471?\u30340?\u31616?\u21333?\u-27154?\u-26472?\u30340?\u-30644?\u20026?\u20063?\u19981?\u20080?\u-29402?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20877?\u-29708?\u25152?\u-29677?\u30340?\u8220?\u19977?\u-29774?\u8221?\u-230?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u19968?\u12289?\u24037?\u20316?\u20013?\u26377?\u24191?\u27867?\u-28670?\u29992?\u24615?\u19988?\u22312?\u-29788?\u30693?\u25110?\u23454?\u25805?\u19978?\u26377?\u19968?\u23450?\u20559?\u24046?\u30340?\u-27154?\u-26472?\u-32593?\u23450?\u-29774?\u12290?\u20363?\u22914?\u-244?\u-28654?\u24310?\u25152?\u24471?\u31246?\u30340?\u-27154?\u-26472?\u12290?\u25105?\u-29774?\u20250?\u-29791?10\u24180?\u-244?\u25509?\u-30234?\u23458?\u25143?\u25968?\u19975?\u-244?\u22312?\u-28654?\u24310?\u31246?\u30340?\u20869?\u23481?\u-28440?\u20998?\u25105?\u20174?\u26469?\u20197?\u19968?\u-28589?\u-32278?\u32534?\u30340?\u21333?\u-28663?\u-26472?\u24320?\u31687?\u-244?\u-32756?\u19988?\u20449?\u-30061?\u26086?\u26086?\u-244?\u23545?\u20110?\u-28711?\u-28589?\u20986?\u20102?10\u24180?\u30340?\u21333?\u-28663?\u-26472?\u-244?\u21482?\u-30335?\u26377?\u19968?\u27425?\u23398?\u21592?\u20204?\u31572?\u26696?\u30340?\u27491?\u30830?\u29575?\u-28729?\u21322?\u-244?\u25105?\u23601?\u20316?\u24223?\u-29723?\u-26472?\u-244?\u20877?\u19981?\u25343?\u-28711?\u-28589?\u-32767?\u-26472?\u28151?\u-26259?\u21507?\u20102?\u12290?\u32467?\u26524?\u26159?\u-244?\u-28711?\u-28589?\u30475?\u20284?\u31616?\u21333?\u30340?\u-27154?\u-26472?\u25105?\u20986?\u20102?10\u24180?\u-244?\u27491?\u30830?\u29575?\u20174?\u26410?\u-28729?\u21322?\u-244?\u29978?\u-32269?\u30456?\u24046?\u29978?\u-28708?\u12290?\u-28646?\u-28729?\u-28711?\u20214?\u20107?\u25105?\u24471?\u20986?\u20102?\u20004?\u20010?\u32467?\u-29766?\u-230?1\u12289?\u30495?\u29702?\u30830?\u23454?\u24456?\u22810?\u26102?\u20505?\u22312?\u23569?\u25968?\u20154?\u25163?\u20013?\u-244?2\u12289?\u22521?\u-29779?\u-28711?\u30871?\u-26259?\u22909?\u20687?\u30495?\u30340?\u21487?\u20197?\u21507?\u19968?\u-28792?\u23376?\u22114?\u-255?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20108?\u12289?\u29702?\u-29766?\u21644?\u23454?\u25805?\u23384?\u22312?\u24046?\u24322?\u30340?\u19996?\u-30337?\u-32593?\u23450?\u-29774?\u12290?\u20030?\u20004?\u20010?\u20363?\u23376?\u-244?\u24456?\u22810?\u20154?\u27169?\u26865?\u20004?\u21487?\u22320?\u30693?\u-28589?\u22312?US GAAP\u19979?\u23384?\u-29401?\u30340?\u20943?\u20540?\u20934?\u22791?\u26159?\u19981?\u-32515?\u-28820?\u22238?\u30340?\u-244?\u-28711?\u19968?\u28857?\u23398?\u-27038?\u27966?\u30340?\u-29774?\u24072?\u-32593?\u23450?\u20063?\u20250?\u21644?\u22823?\u23478?\u21453?\u22797?\u24378?\u-29693?\u12290?\u20294?\u26159?\u-244?\u20043?\u25152?\u20197?\u25105?\u29992?\u27169?\u26865?\u20004?\u21487?\u-28711?\u20010?\u-29747?\u26469?\u25551?\u-28688?\u-244?\u26159?\u22240?\u20026?\u20294?\u20961?\u26377?\u28857?US GAAP\u20570?\u-29402?\u32463?\u-25972?\u30340?\u20154?\u-244?\u-28419?\u21487?\u-32515?\u22312?\u23454?\u25805?\u20013?\u20570?\u-28729?\u20043?\u21069?\u-29791?\u25552?\u-32756?\u21518?\u20914?\u22238?\u23384?\u-29401?\u20943?\u20540?\u20934?\u22791?\u30340?\u20250?\u-29791?\u22788?\u29702?\u-244?\u-28711?\u26159?\u20026?\u20160?\u20040?\u-225?US GAAP\u19979?\u26126?\u20196?\u31105?\u27490?\u30340?\u20570?\u27861?\u20026?\u20309?\u22312?\u23454?\u25805?\u20013?\u19968?\u20877?\u20986?\u29616?\u-225?\u26159?\u19981?\u-28211?\u-30335?\u12289?\u21487?\u24573?\u30053?\u30340?\u-28707?\u-30268?\u25805?\u20316?\u-244?\u-28712?\u26159?\u27492?\u20914?\u22238?\u-26786?\u24444?\u20914?\u22238?\u-225?\u25105?\u24819?\u-244?\u-28711?\u23601?\u26159?\u25105?\u20204?\u25152?\u24378?\u-29693?\u30340?\u25152?\u-29677?\u23454?\u25805?\u24615?\u12289?\u-29388?\u-28719?\u23454?\u21153?\u30340?\u30495?\u27491?\u21547?\u20041?\u12290?\u20801?\u-29768?\u25105?\u21334?\u20010?\u20851?\u23376?\u-244?\u31572?\u26696?\u22312?\u22521?\u-29779?\u20013?\u25105?\u-32278?\u20250?\u-29708?\u26126?\u12290?\u-248?\u19968?\u20010?\u19981?\u20250?\u21334?\u20851?\u23376?\u30340?\u-29774?\u24072?\u19981?\u26159?\u20010?\u22909?\u-29774?\u24072?\u-255?\u-247?\u31532?\u20108?\u20010?\u20363?\u23376?\u-244?\u20851?\u20110?\u-27265?\u26399?\u-29372?\u20135?\u20943?\u20540?\u20934?\u22791?\u30340?\u20943?\u20540?\u-29791?\u25552?\u-27154?\u-26472?\u12290?\u22374?\u29575?\u-29774?\u-244?\u-28711?\u26159?\u19968?\u20010?\u22312?\u20250?\u-29791?\u22280?\u-28212?\u20154?\u-30271?\u20154?\u24597?\u12289?\u-32079?\u-30271?\u-32079?\u-29403?\u12289?\u-28826?\u-30271?\u29190?\u-32562?\u30340?\u-27154?\u-26472?\u-244?\u21363?\u26159?\u20010?\u19981?\u22826?\u25307?\u20154?\u24453?\u-30271?\u30340?\u-26946?\u28857?\u-27154?\u-26472?\u12290?\u-32515?\u19981?\u-26946?\u21527?\u-225?\u23454?\u-29400?\u19978?\u23601?\u26159?\u-29783?\u-29406?\u21153?\u20154?\u21592?\u20570?\u20272?\u20540?\u-244?\u20272?\u20540?\u26399?\u-27148?\u12289?\u25240?\u29616?\u29575?\u12289?\u-27392?\u21806?\u22686?\u-27265?\u29575?\u12289?\u32456?\u20540?\u8230?\u8230?\u21487?\u-29406?\u21153?\u20204?\u-30335?\u25026?\u-28711?\u20123?\u23601?\u30452?\u25509?\u21435?American Appraisal\u20102?\u-255?\u21487?\u20559?\u20559?\u20934?\u21017?\u25945?\u31185?\u20070?\u19978?\u-29708?\u-244?\u24403?\u20986?\u29616?6\u21040?7\u26465?\u20943?\u20540?\u-28679?\u-29599?\u20013?\u30340?\u19968?\u26465?\u26102?\u-244?\u23601?\u24517?\u-26501?\u20570?\u20943?\u20540?\u27979?\u-29739?\u12290?\u27604?\u22914?\u-244?\u24403?\u24066?\u22330?\u21033?\u29575?\u19978?\u21319?\u30340?\u26102?\u20505?\u-244?\u-29708?\u26126?\u20986?\u29616?\u20102?\u20943?\u20540?\u-28679?\u-29599?\u-244?\u23601?\u-30335?\u20570?\u-28711?\u20010?\u20196?\u20154?\u22836?\u30171?\u21475?\u24178?\u25163?\u-32486?\u21457?\u-28817?\u30340?\u20943?\u20540?\u27979?\u-29739?\u-248?My god\u-255? \u-29701?\u20934?\u21017?\u26377?\u26102?\u20505?\u30495?\u24471?\u-30263?\u24471?\u24605?\u24819?\u26377?\u22810?\u-28708?\u23427?\u23601?\u-32515?\u25199?\u22810?\u-28708?\u-255?\u-247?\u12290?\u21487?\u20107?\u23454?\u19978?\u-244?\u22312?\u23454?\u21153?\u20013?\u-244?\u20174?\u27010?\u29575?\u32479?\u-29791?\u19978?\u26469?\u30475?\u-244?\u20165?\u22312?\u19977?\u31181?\u26368?\u24120?\u-30271?\u30340?\u24773?\u24418?\u19979?\u25165?\u-26880?\u-30335?\u20570?\u-27265?\u26399?\u-29372?\u20135?\u30340?\u20943?\u20540?\u27979?\u-29739?\u-244?\u22914?\u26524?\u24744?\u30340?\u20225?\u19994?\u27809?\u26377?\u-28601?\u19978?\u-28711?\u19977?\u31181?\u24773?\u24418?\u-244?\u24744?\u22823?\u21487?\u19981?\u24517?\u22240?\u20026?\u27809?\u26377?\u20570?\u20943?\u20540?\u27979?\u-29739?\u-32756?\u24778?\u24908?\u22833?\u25514?\u12289?\u23517?\u-26401?\u19981?\u23433?\u-244?\u22240?\u20026?\u24744?\u30340?\u21516?\u-30644?\u20204?\u20854?\u23454?\u20063?\u24515?\u29031?\u19981?\u23459?\u22320?\u22312?\u22696?\u23432?\u30528?\u-28711?\u20010?\u25105?\u25152?\u-29708?\u30340?\u28508?\u-30268?\u21017?\u-248?\u24403?\u28982?\u-244?\u21069?\u25552?\u26159?\u20182?/\u22905?\u20204?\u20063?\u21548?\u-28729?\u25105?\u30340?\u-29698?\u25110?\u-32763?\u26159?\u25105?\u20204?\u30340?\u23457?\u-29791?\u23458?\u25143?\u-247?\u12290?\u25152?\u20197?\u-244?\u26377?\u26102?\u20505?\u20102?\u-30237?\u23454?\u21153?\u-244?\u20854?\u23454?\u23601?\u26159?\u20102?\u-30237?\u21516?\u-30644?\u20204?\u22312?\u20570?\u20160?\u20040?\u21644?\u24590?\u20040?\u20570?\u-244?\u23601?\u26159?\u22312?\u-28555?\u24490?\u19968?\u20010?\u22823?\u25968?\u23450?\u24459?\u25110?\u-32763?\u-29708?\u23545?\u26631?\u12290?\u23545?\u26631?\u30340?\u26412?\u-29400?\u20854?\u23454?\u26159?\u20026?\u20102?\u-28675?\u23547?\u19968?\u31181?\u23433?\u20840?\u24863?\u-244?\u-32756?\u19968?\u20010?\u20102?\u-30237?\u-30644?\u19994?\u23454?\u25805?\u26631?\u20934?\u21644?\u26368?\u20339?\u23454?\u-29195?\u30340?\u-29774?\u24072?\u-32515?\u22815?\u32473?\u21040?\u23458?\u25143?\u26368?\u22909?\u30340?\u19996?\u-30337?\u20854?\u23454?\u23601?\u26159?\u-28711?\u31181?\u23433?\u20840?\u24863?\u-244?\u24744?\u-29708?\u26159?\u21527?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u19977?\u12289?\u24403?\u22530?\u25552?\u20986?\u30340?\u21644?\u20027?\u-26472?\u30456?\u20851?\u30340?\u-27154?\u-26472?\u19968?\u23450?\u20250?\u-29774?\u-244?\u21482?\u-30335?\u-28711?\u20010?\u-27154?\u-26472?\u19981?\u26159?\u22826?\u24618?\u30294?\u22826?\u23567?\u20247?\u-244?\u21482?\u-30335?\u25105?\u30693?\u-28589?\u12290?\u20043?\u25152?\u20197?\u-29708?\u26377?\u-27154?\u24517?\u31572?\u-244?\u20498?\u19981?\u26159?\u22240?\u20026?\u25105?\u30340?\u-32692?\u19994?\u25805?\u23432?\u26377?\u22810?\u20040?\u23815?\u-25896?\u-244?\u20027?\u-30335?\u23454?\u22312?\u26159?\u22240?\u20026?\u-244?\u20316?\u20026?\u19968?\u20010?\u20250?\u-29791?\u-26490?\u22495?\u30340?\u22521?\u-29779?\u24072?\u23454?\u22312?\u26159?\u22826?\u23490?\u23518?\u20102?\u12290?\u20250?\u-29791?\u23545?\u20110?\u24456?\u22810?\u20154?\u26469?\u-29774?\u26412?\u23601?\u26159?\u8220?\u26543?\u29157?\u8221?\u30340?\u20195?\u21517?\u-29747?\u-244?\u26412?\u26469?\u23601?\u-26946?\u20197?\u28608?\u21457?\u23545?\u20250?\u-29791?\u-27154?\u-26472?\u28145?\u20837?\u24605?\u-32765?\u30340?\u31215?\u26497?\u24615?\u-244?\u20877?\u21152?\u20043?\u25105?\u20204?\u20013?\u22269?\u20154?\u-27265?\u26399?\u21463?\u20754?\u23478?\u23562?\u24072?\u-28211?\u25945?\u24605?\u24819?\u30340?\u29071?\u-27018?\u-248?\u24456?\u24819?\u-29708?\u8220?\u27602?\u23475?\u8221?\u-247?\u-244?\u20197?\u-32269?\u20110?\u21040?\u19981?\u24605?\u12289?\u19981?\u-28759?\u12289?\u19981?\u30097?\u30340?\u24815?\u24615?\u24605?\u32500?\u-244?\u-32767?\u24072?\u-29774?\u24471?\u-28419?\u26159?\u23545?\u30340?\u-244?\u25105?\u-28712?\u-32515?\u26377?\u20160?\u20040?\u-27154?\u-26472?\u21602?\u-225?\u-27154?\u-26472?\u26412?\u-29013?\u19981?\u23601?\u26159?\u23545?\u-32767?\u24072?\u30340?\u19968?\u31181?\u-29400?\u30097?\u21644?\u19981?\u23562?\u-28211?\u21527?\u-225?\u-28509?\u24744?\u21315?\u19975?\u21035?\u-28711?\u20040?\u24819?\u-244?\u20854?\u23454?\u20316?\u20026?\u-29774?\u24072?\u30340?\u25105?\u-244?\u24403?\u-28601?\u21040?\u19968?\u20010?\u23398?\u21592?\u30340?\u-27154?\u-26472?\u30340?\u26102?\u20505?\u-244?\u25105?\u30340?\u24863?\u-30263?\u26159?\u22810?\u20040?\u30340?\u24515?\u-32079?\u24594?\u25918?\u12289?\u24515?\u28526?\u28558?\u28227?\u21834?\u-255?\u-28509?\u31181?\u24863?\u-30263?\u19981?\u20122?\u20110?\u22909?\u22768?\u-26637?\u23548?\u24072?\u25293?\u28783?\u-28820?\u-29013?\u32473?\u23398?\u21592?\u24102?\u26469?\u30340?\u24778?\u21916?\u21644?\u24184?\u31119?\u-255?\u20854?\u23454?\u-244?\u27599?\u19968?\u20010?\u-29774?\u24072?\u-28419?\u22909?\u27604?\u26159?\u20010?\u-29708?\u30456?\u22768?\u30340?\u-28649?\u21711?\u-244?\u-29013?\u20026?\u-28649?\u21711?\u30340?\u26368?\u22823?\u26479?\u20855?\u23601?\u26159?\u-31281?\u30528?\u19968?\u22534?\u21253?\u-30543?\u27809?\u26426?\u20250?\u25238?\u-244?\u22240?\u20026?\u27809?\u26377?\u25447?\u21711?\u30340?\u20986?\u29616?\u12290?\u25152?\u20197?\u-244?\u27599?\u20010?\u25552?\u-27154?\u30340?\u23398?\u21592?\u-244?\u-28419?\u26159?\u25105?\u24515?\u20013?\u26368?\u20506?\u20183?\u30340?\u25447?\u21711?\u12290?\u20439?\u-29731?\u-29708?\u-244?\u19977?\u20998?\u-28649?\u-244?\u19971?\u20998?\u25447?\u12290?\u27809?\u20102?\u24744?\u30340?\u-27154?\u-26472?\u-244?\u25105?\u-28712?\u-28649?\u20160?\u20040?\u21602?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22909?\u20102?\u-244?\u-28711?\u23601?\u26159?\u25105?\u30340?\u19977?\u-29774?\u21644?\u19977?\u19981?\u-29774?\u-244?\u24076?\u26395?\u-32515?\u22815?\u24110?\u21161?\u24744?\u23545?\u20110?\u-28711?\u20010?\u20026?\u26399?\u20004?\u22825?\u30340?\u20013?\u12289?\u32654?\u12289?\u22269?\u-27067?\u20250?\u-29791?\u20934?\u21017?\u30340?\u22521?\u-29779?\u26377?\u20010?\u22823?\u27010?\u30340?\u24863?\u-30263?\u21644?\u-29788?\u-29754?\u-244?\u24076?\u26395?\u-29723?\u-29698?\u31243?\u-32515?\u-29783?\u24744?\u26377?\u25152?\u25910?\u-31817?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u25105?\u30340?\u21517?\u23383?\u26159?\u-30237?\u-26786?\u-244?\u-28711?\u19981?\u26159?\u31508?\u21517?\u-244?\u20013?\u-28652?\u20063?\u26410?\u26366?\u26356?\u25913?\u12290?\u24072?\u-32763?\u-244?\u20256?\u-28589?\u12289?\u25480?\u19994?\u12289?\u-30237?\u24785?\u20063?\u12290?\u24785?\u-32763?\u-244?\u-26786?\u20063?\u12290?\u8220?\u-30237?\u-26786?\u8221?\u-32763?\u-244?\u8220?\u27714?\u26159?\u8221?\u20063?\u12290?\u22312?\u22269?\u20869?\u20247?\u22810?\u30340?\u20250?\u-29791?\u-26490?\u22495?\u-29774?\u24072?\u20013?\u-244?\u24076?\u26395?\u25104?\u20026?\u19968?\u20010?\u26377?\u28857?\u20010?\u24615?\u21644?\u29305?\u-32142?\u30340?\u20998?\u20139?\u-32763?\u-244?\u19981?\u27714?\u26368?\u22909?\u12289?\u20294?\u27714?\u23613?\u21147?\u-244?\u19981?\u27714?\u8220?\u31532?\u19968?\u20154?\u8221?\u-244?\u21482?\u27714?\u8220?\u20498?\u25968?\u31532?\u19968?\u20154?\u8221?\u12290?The last\u-244? but not the least\u8230?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u27963?\u21160?\u32434?\u-30335?\b0\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b I. \u20013?\u12289?\u32654?\u21450?\u22269?\u-27067?\u20250?\u-29791?\u20934?\u21017?\u30340?\u-28719?\u26399?\u26356?\u26032?\u21450?\u21457?\u23637?\u21160?\u24577?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8220?\u21407?\u21017?\u23548?\u21521?\u8221?\u21644?\u8220?\u-30268?\u21017?\u23548?\u21521?\u8221?\u21738?\u20010?\u26356?\u-32548?\u19968?\u31609?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 IFRS\u21644?US GAAP\u30340?\u-29301?\u21516?\u29616?\u29366?\u26159?\u21542?\u26159?\u19968?\u31181?\u8220?\u20998?\u20037?\u24517?\u21512?\u8221?\u21518?\u30340?\u8220?\u21512?\u20037?\u24517?\u20998?\u8221?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20840?\u29699?\u24212?\u29992?IFRS\u21644?US GAAP\u30340?\u26368?\u26032?\u29616?\u29366?\u22914?\u20309?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 IFRS\u21644?US GAAP\u30340?\u23618?\u27425?\u32467?\u26500?\u21450?\u21382?\u21490?\u28170?\u28304?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20851?\u20110?\u23545?\u20250?\u-29791?\u19990?\u30028?\u30340?\u22522?\u26412?\u29702?\u24565?\u21644?\u-28211?\u-30335?\u21407?\u21017?\u30340?\u20010?\u20154?\u24863?\u24735?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 IFRS\u21644?US GAAP\u30340?\u-28719?\u24180?\u26356?\u26032?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u29616?\u-30644?\u20225?\u19994?\u20250?\u-29791?\u20934?\u21017?\u20307?\u31995?\u21450?2014\u24180?\u26356?\u26032?\u-32564?\u26223?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b II. \u20844?\u20801?\u20215?\u20540?\u-29791?\u-28209?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 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3.\u25919?\u24220?\u-30619?\u21161?\u12289?\u22806?\u24065?\u25240?\u31639?\u12289?\u-28207?\u-30835?\u24037?\u20855?\u21644?\u22871?\u26399?\u20445?\u20540?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u19982?\u-29372?\u20135?\u30456?\u20851?\u30340?\u25919?\u24220?\u-30619?\u21161?\u24635?\u-26467?\u27861?\u21644?\u20928?\u-26467?\u27861?\u26377?\u20309?\u24046?\u24322?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u19982?\u25910?\u30410?\u30456?\u20851?\u30340?\u25919?\u24220?\u-30619?\u21161?\u24635?\u-26467?\u27861?\u21644?\u20928?\u-26467?\u27861?\u26377?\u20309?\u24046?\u24322?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u25919?\u24220?\u-30619?\u21161?\u30830?\u-29788?\u26102?\u28857?\u30340?\u24046?\u24322?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2013\u24180?\u20225?\u19994?\u20250?\u-29791?\u20934?\u21017?\u20851?\u20110?\u25919?\u24220?\u-30619?\u21161?\u30340?\u26368?\u26032?\u26356?\u26032?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-29401?\u24065?\u24615?\u-26503?\u30446?\u19982?\u-26786?\u-29401?\u24065?\u24615?\u-26503?\u30446?\u26399?\u26411?\u30340?\u22806?\u24065?\u25240?\u31639?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-28207?\u-30835?\u-29372?\u20135?\u30340?\u22235?\u20998?\u31867?\u22914?\u20309?\u21306?\u20998?\u21644?\u-29788?\u23450?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22871?\u26399?\u20250?\u-29791?\u30340?\u29616?\u23384?\u20250?\u-29791?\u22788?\u29702?\u21407?\u21017?\u21450?\u26368?\u26032?\u20462?\u-29790?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2008\u24180?\u-28207?\u-30835?\u21361?\u26426?\u-32564?\u26223?\u19979?\u20013?\u22269?\u20225?\u19994?\u30340?\u-30643?\u29983?\u24037?\u20855?\u20132?\u26131?\u24040?\u20111?\u-244?\u-29695?\u26159?\u32618?\u-25791?\u31096?\u-26218?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 4.\u-32692?\u24037?\u-31318?\u-28308?\u12289?\u-32607?\u20221?\u25903?\u20184?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2014\u24180?1\u26376?\u-29406?\u25919?\u-28440?\u26032?\u20462?\u-29790?\u30340?\u31532?9\u21495?\u20934?\u21017?--\u-32692?\u24037?\u-31318?\u-28308?\u30340?\u20027?\u-30335?\u21464?\u21160?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-29762?\u23450?\u25552?\u23384?\u-29791?\u21010?\u-248?DC\u-247?\u21644?\u-29762?\u23450?\u21463?\u30410?\u-29791?\u21010?\u-248?DB\u-247?\u26377?\u20160?\u20040?\u20027?\u-30335?\u21306?\u21035?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-29762?\u23450?\u21463?\u30410?\u-29791?\u21010?\u-248?DB\u-247?\u22914?\u20309?\u30830?\u-29788?\u19982?\u-29791?\u-28209?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u21487?\u32047?\u31215?\u30340?\u24102?\u-31318?\u24180?\u20551?\u24180?\u26411?\u20026?\u20160?\u20040?\u-26880?\u-30335?\u-26492?\u25552?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-32692?\u24037?\u-31318?\u-28308?\u30340?\u20960?\u20010?\u23454?\u21153?\u-27154?\u-26472?\u-248?\u-28770?\u-28672?\u31119?\u21033?\u31561?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26435?\u30410?\u32467?\u31639?\u21644?\u29616?\u-28207?\u32467?\u31639?\u30340?\u-32607?\u20221?\u25903?\u20184?\u30340?\u20250?\u-29791?\u22788?\u29702?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20998?\u26399?\u-30644?\u26435?\u30340?\u-32607?\u20221?\u25903?\u20184?\u20250?\u-29791?\u22788?\u29702?\u30340?\u20934?\u21017?\u24046?\u24322?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20851?\u20110?\u26399?\u26435?\u20272?\u20540?\u26041?\u27861?\u30340?\u-29784?\u-29766?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 5.\u21512?\u24182?\u-29406?\u21153?\u25253?\u-30616?\u19982?\u20225?\u19994?\u21512?\u24182?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u21512?\u24182?\u-29406?\u21153?\u25253?\u-30616?\u30340?\u20934?\u21017?\u24046?\u24322?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 US GAAP\u19979?\u30340?VIE\u27169?\u24335?\u-248?\u21327?\u-29778?\u25511?\u21046?\u27169?\u24335?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20851?\u20110?\u23454?\u-29400?\u25511?\u21046?\u12289?\u28508?\u22312?\u-30616?\u20915?\u26435?\u12289?\u20250?\u-29791?\u25919?\u31574?\u21644?\u20250?\u-29791?\u26399?\u-27148?\u30340?\u25253?\u-30616?\u21512?\u24182?\u20934?\u21017?\u24046?\u24322?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2014\u24180?1\u26376?\u-29406?\u25919?\u-28440?\u26032?\u20462?\u-29790?\u30340?\u31532?33\u21495?\u20934?\u21017?\u8212?\u21512?\u24182?\u-29406?\u21153?\u25253?\u-30616?\u30340?\u20027?\u-30335?\u21464?\u21160?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u21512?\u24182?\u-29406?\u21153?\u25253?\u-30616?\u30340?\u30456?\u20851?\u-29631?\u20813?\u-30268?\u23450?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20851?\u20110?\u8220?\u25511?\u21046?\u8221?\u23450?\u20041?\u30340?\u26368?\u26032?\u21464?\u21270?\u21450?\u20854?\u23545?\u21512?\u24182?\u25253?\u-30616?\u30340?\u24433?\u21709?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20851?\u20110?\u8220?\u26435?\u21147?\u8221?\u30340?\u25351?\u21335?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26032?\u20934?\u21017?\u19979?\u21512?\u24182?\u-29406?\u21153?\u25253?\u-30616?\u30340?\u21028?\u26029?\u27969?\u31243?\u21450?\u23454?\u21153?\u20030?\u20363?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 IFRS10 \u21512?\u24182?\u-29406?\u21153?\u25253?\u-30616?\u23545?\u20110?\u8220?\u23454?\u-29400?\u25511?\u21046?\u8221?\u30340?\u-29722?\u32454?\u25351?\u21335?\u-30237?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20851?\u20110?\u23454?\u-29400?\u24615?\u26435?\u21033?\u21644?\u20445?\u25252?\u24615?\u26435?\u21033?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-29395?\u20080?\u27861?\u-30335?\u28857?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-29372?\u20135?\u20132?\u26131?\u-28712?\u26159?\u24182?\u-29395?\u20132?\u26131?\u-225?\u22914?\u20309?\u21028?\u26029?\u21644?\u21306?\u20998?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-29754?\u21035?\u25110?\u26377?\u23545?\u20215?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20998?\u27493?\u23454?\u29616?\u30340?\u20225?\u19994?\u21512?\u24182?\u30340?\u20250?\u-29791?\u22788?\u29702?\u-248?\u22686?\u25345?\u21644?\u20943?\u25345?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20851?\u20110?\u24182?\u-29395?\u20250?\u-29791?\u22788?\u29702?\u26041?\u27861?\u30340?\u21453?\u24605?--\u19968?\u27425?\u-32144?\u-26946?\u30340?\u26435?\u-30623?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 6.\u-27265?\u26399?\u-32607?\u26435?\u25237?\u-29372?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2014\u24180?3\u26376?\u-29406?\u25919?\u-28440?\u26032?\u20462?\u-29790?\u30340?\u31532?2\u21495?\u20934?\u21017?\u8212?\u-27265?\u26399?\u-32607?\u26435?\u25237?\u-29372?\u30340?\u20027?\u-30335?\u21464?\u21160?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-27265?\u26399?\u-32607?\u26435?\u25237?\u-29372?\u26680?\u31639?\u-31997?\u22260?\u30340?\u21464?\u21270?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20851?\u20110?\u26435?\u30410?\u27861?\u-29791?\u-28209?\u21333?\u20803?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20851?\u20110?\u20854?\u20182?\u20928?\u-29372?\u20135?\u21464?\u21160?\u24773?\u24418?\u19979?\u20250?\u-29791?\u22788?\u29702?\u30340?\u21464?\u21270?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-27265?\u26399?\u-32607?\u26435?\u25237?\u-29372?\u-32607?\u26435?\u22686?\u20943?\u25345?\u26102?\u30340?\u26368?\u26032?\u20250?\u-29791?\u22788?\u29702?\u21450?\u-32564?\u26223?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-27265?\u26399?\u-32607?\u26435?\u25237?\u-29372?\u30340?\u20934?\u21017?\u24046?\u24322?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 7.\u21512?\u-31707?\u23433?\u25490?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2014\u24180?\u26032?\u-26495?\u24067?\u30340?\u21512?\u-31707?\u23433?\u25490?\u20934?\u21017?\u30340?\u-28211?\u28857?\u-30237?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b IV. IFRS\u12289?US GAAP\u12289?CAS\u20934?\u21017?\u19987?\u-26472?\b0\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 1.\u-29372?\u20135?\u20943?\u20540?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-27265?\u26399?\u-29372?\u20135?\u20943?\u20540?\u30340?\u20934?\u21017?\u24046?\u24322?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \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 \u26410?\u26469?\u29616?\u-28207?\u27969?\u30340?\u26500?\u25104?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u25240?\u29616?\u29575?\u30340?\u-28663?\u21462?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-29372?\u20135?\u32452?\u27010?\u24565?\u30340?\u20030?\u20363?\u-29708?\u26126?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20943?\u20540?\u30340?\u20998?\u25674?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26696?\u20363?\u20998?\u26512?\u-230?\u-29372?\u20135?\u20943?\u20540?\u27979?\u31639?\u23454?\u20363?\u-248?IFRS/CAS\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 US GAAP\u19979?\u21830?\u-30071?\u30340?\u20943?\u20540?\u27979?\u-29739?\u-248?two-step approach\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 US GAAP\u19979?\u21830?\u-30071?\u30340?qualitative test\u31034?\u20363?\u-248?step 0\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 2.\u25152?\u24471?\u31246?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u19968?\u-28589?\u21382?\u32463?10\u24180?\u30340?\u20851?\u20110?\u25152?\u24471?\u31246?\u30340?\u27979?\u-29739?\u-26472?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \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-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-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 \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-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 \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 \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 \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 \u20851?\u20110?\u25152?\u24471?\u31246?\u30340?\u19981?\u30830?\u23450?\u24615?\u30340?\u-27154?\u-26472?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20851?\u20110?\u25152?\u24471?\u31246?\u30340?\u20934?\u21017?\u24046?\u24322?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 3.\u25910?\u20837?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-30335?\u28857?\u-30237?\u-29701?2014\u24180?5\u26376?28\u26085?IASB\u21644?FASB\u-32684?\u21512?\u21457?\u24067?\u30340?\u25910?\u20837?\u20934?\u21017?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-27392?\u21806?\u21830?\u21697?\u30830?\u-29788?\u25910?\u20837?\u30340?\u19968?\u-32212?\u24615?\u-30268?\u23450?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20379?\u24212?\u21830?\u23545?\u20110?\u32473?\u20104?\u23458?\u25143?\u30340?\u25968?\u-28209?\u25240?\u25187?\u24212?\u24403?\u22914?\u20309?\u22788?\u29702?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-27068?\u26377?\u-28672?\u-29401?\u26435?\u30340?\u-27392?\u21806?\u22914?\u20309?\u30830?\u-29788?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8220?\u24320?\u31080?\u25345?\u26377?\u8221?\u-248?bill and hold\u-247?\u30340?\u24773?\u24418?\u19979?\u22914?\u20309?\u30830?\u-29788?\u25910?\u20837?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u24635?\u-26467?\u30830?\u-29788?\u-28712?\u26159?\u20928?\u-26467?\u30830?\u-29788?\u25910?\u20837?\u-225?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u23436?\u24037?\u30334?\u20998?\u27604?\u27861?\u30340?\u23454?\u21153?\u24212?\u29992?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u28041?\u21450?\u22810?\u-26503?\u20132?\u20184?\u-28440?\u20998?\u30340?\u25910?\u20837?\u30830?\u-29788?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u23458?\u25143?\u24544?\u-29734?\u24230?\u-29791?\u21010?IFRIC13\u26696?\u20363?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u25910?\u20837?\u30340?\u20934?\u21017?\u24046?\u24322?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b V. \u24635?\u32467?\u21450?\u31572?\u30097?\b0\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 \u-30237?\u-26786? \u26222?\u21326?\u27704?\u-28589?\u20013?\u22269?\u-29406?\u21153?\u23398?\u-27038?\u30340?\u-29409?\u-29405?\u20154?\u21450?\u19994?\u21153?\u24635?\u30417? (SH Session)\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-30237?\u20808?\u29983?\u20855?\u26377?16\u24180?\u22312?\u8220?\u22235?\u22823?\u8220?\u20250?\u-29791?\u24072?\u20107?\u21153?\u25152?\u30340?\u23457?\u-29791?\u21450?\u23458?\u25143?\u22521?\u-29779?\u32463?\u-25972?\u-244?\u25797?\u-27265?\u21644?\u23398?\u21592?\u-28709?\u-30644?\u29616?\u22330?\u20114?\u21160?\u21450?\u23545?\u23454?\u21153?\u26696?\u20363?\u30340?\u-29774?\u-30237?\u21644?\u20998?\u26512?\u-244?\u20854?\u23458?\u25143?\u20027?\u-30335?\u20026?\u28023?\u20869?\u22806?\u19978?\u24066?\u20844?\u21496?\u12289?500\u24378?\u-29208?\u22269?\u20844?\u21496?\u21450?\u22823?\u22411?\u22269?\u26377?\u20225?\u19994?\u-26938?\u22242?\u30340?\u20013?\u-25896?\u23618?\u-29406?\u21153?\u20154?\u21592?\u-244?\u28041?\u21450?\u30340?\u-30644?\u19994?\u21253?\u25324?\u30707?\u27833?\u21270?\u24037?\u12289?\u30719?\u19994?\u12289?\u30005?\u21147?\u12289?\u-32214?\u-28720?\u30721?\u22836?\u12289?\u-25896?\u-28641?\u20844?\u-29201?\u12289?\u27773?\u-28826?\u21046?\u-28640?\u12289?\u30005?\u20449?\u12289?\u21307?\u-31889?\u12289?\u28040?\u-29383?\u21697?\u21046?\u-28640?\u12289?\u-27402?\u-30644?\u21450?\u22522?\u-28207?\u31561?\u12290?\u-30237?\u20808?\u29983?\u22312?\u26222?\u21326?\u27704?\u-28589?\u26377?\u30528?10\u24180?\u20013?\u22806?\u20250?\u-29791?\u20934?\u21017?\u23458?\u25143?\u22521?\u-29779?\u30340?\u32463?\u-25972?\u-244?\u23545?\u20110?\u20013?\u22269?\u12289?\u32654?\u22269?\u21644?\u22269?\u-27067?\u20250?\u-29791?\u20934?\u21017?\u26377?\u-32278?\u24049?\u30340?\u-30271?\u-30237?\u21644?\u24863?\u24735?\u-244?\u20854?\u20027?\u-29774?\u30340?\u8220?\u20013?\u22269?\u12289?\u22269?\u-27067?\u21450?\u32654?\u22269?\u20250?\u-29791?\u20934?\u21017?\u32508?\u21512?\u27604?\u-28797?\u21450?\u23454?\u25112?\u24212?\u29992?\u8221?\u-29698?\u31243?\u26366?\u-31817?\u24471?\u8220?2011\u24180?\u24230?\u20013?\u22269?\u20225?\u19994?\u22521?\u-29779?\u-30644?\u19994?\u26368?\u20339?\u21697?\u29260?\u-29698?\u31243?\u8221?\u22870?\u-26503?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-30237?\u20808?\u29983?\u25345?\u26377?\u-26215?\u28207?\u20013?\u25991?\u22823?\u23398?\u-28207?\u-30835?\u-29406?\u21153?MBA\u23398?\u20301?\u-244?\u26159?\u19968?\u21517?\u20013?\u22269?\u27880?\u20876?\u20250?\u-29791?\u24072?(CICPA)\u12289?\u29305?\u-29768?\u-28207?\u-30835?\u20998?\u26512?\u24072?(CFA charter holder)\u21450?\u22269?\u-27067?\u27880?\u20876?\u20869?\u23457?\u24072?(CIA)\u12290?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u25105?\u-30335?\u25253?\u21517?\b0\par\pard\plain\s0\fi400\li0\ri0\plain\f0\fs22 \u21672?\u-29726?\u30005?\u-29731?\u-230?027-5111 9925 , 027-5111 9926\par\pard\plain\s0\fi400\li0\ri0\plain\f0\fs22 \u20540?\u29677?\u25163?\u26426?\u-230?18971071887    \u-28498?\u31665?\u-230?Service@mingketang.com\par}