ࡱ>  00bjbj]W]WHD?=?=   & 222FFF8~D<Fâ***^" 6888888$W b\!2^^\22**4}!!!\2*2*6!6!!fngpn*`a|iD"0â"j|klknnk22o2!\\0 âk , :  NS"~'Yf[VEFUf[b 2016t^NUxbu{z N0NNt^]Ng VEFUf[b{N NS"~'Yf[VEFUf[b~^N2002t^8g0f[b~N#hQ!hTNN[YT\ORf[yvv~~N{t0f[b_NOf[CPA AUSTRALIA eT Tёf[CFA eT $N*NNNWUxXxvzuNN0 \O:NNS"~'Yf[VESRf[vzS VEFUf[bǏTyb__NVYw T'Yf[ۏLYeT\O |~_ۏVYHQۏv'Yf[Yef[Dn RNW{QwQ gVEƉΑT荇eSlR0|Y0wQ gNb[vNǸof0Ybb>yO#NvVESFURNMb0 VEFUf[bqQ gSb YNCSNR Yec(WQvhQL-NYM|Ye^я~vN YM|Ye^`SkǏ~vRKNmQAS0NNYe^GWwQ gwmYYuf[̀ofSecR YkNN&Ofe'Yf[0&Ofe?el~Nmf[b0f{_eyr'Yf[0R]'Yf[/OKQ)RR!hT`<\'Yf[I{VEw T'Yf[0'YYNNYe^wQ gCPA0AICPA0ACCAfNS0N[vLNNN~S0 2011t^f[bNo2mO^lQOCPA Australia ^zbeuT\OO4OsQ| f[bvOf[,gyNNTUxXNN zGW:No2mCPA@b f[u[b@b g zsSSMQco2mlQO^ՋBlvW@x6kmQ z v^3ub:No2mO^lQOOXTASA f[uYQǏNN6kՋ v^[b]\O~R OSb:No2mlQO^0 f[b2012t^b:NVyrёRg^OSOCFA Institute (W-NV'YF,{N['Yf[ zT\OO4O h_@wbbёf[NN_NVECgZLNOSOvS0f[bޏ~N!k~~NhSRCFAOSO;NRvhQtbDRg'Y[ (WNVQNAm'Yf[v T:Wzb-Na\sO~0 VEFUf[bY~NVE:ggS>yOONOc[RT| :Nf[ucOLNSU\vWs^S0VEFUf[bv -NVYuf[ gR-N_QVYuf[WW0W 0 o2mlQO^ zW-N_ 0 SSVESFURNMbW{QN!j_RexvzN[W0W NS NS"~'Yf[ ~KQSS'Yޏ {tT gPlQSSSVESFURNMb[YeW0W \:N,gf[bxvzuvVESW{QcOYy_0 NN{N Of[o2mlQO^eT NNUxX Yef[vhOXbNVECgZLN~~o2mCPAvT\O e(WW{QwQYo}YvLNS_ }{QTVESƉΑ ccS_N;NAmOtwƋNb wQ g㉳QO[EvR Yb:NVON0ONR@b0VE~~T?e^:ggvؚz"RN[T~T{tNMb0 NNyrr,gNNwQ gwmYyl0stS0V1\N0OXTQ~0l͑[dI{yrp08h_ zvo2mCPANN6kՋv@b gQ[ \f[MOYeNLNEQR~T0f[u~Ǐ,gNNvf[`N Y_o2mCPAQOXTDfvzNOR0,gNNkNu1\N;NbTNLuё~~T:gg T'YO^NR@bT'YWVlQS T~?e^蕌Tv{:gg w T8RTWёlQS OilQSTDN{tlQSI{ ;NNNO{tN[NXT0DNċ0O^08RRg^0"R;`v0bD~I{LN0 ;NO z"RbJT0beu{tO 68:<>ӽ}hU=*$hLhUCJKHOJPJQJ^J.hLh5CJKHOJPJQJ^JaJo($hLhCJ KHOJPJQJ^J(hLh>}CJ$KHOJPJQJ^JaJ$+hLh>}5CJ4KHOJPJQJ^JaJ4(hLh>}CJ4KHOJPJQJ^JaJ4(hLh mCJ4KHOJPJQJ^JaJ4+hLhM+sCJ4KHOJPJQJ^JaJ4o(+h>}h>}CJ$KHOJPJQJ^JaJ$o(h7CJ KHOJQJ^Jo( hEZKHo(  8:<>@BDFVXZ$dhhG$H$a$gdU dhG$H$gdU$dh8G$H$YDda$gdU$dh@&G$H$a$gdU $dhG$H$a$gdU dh@&G$H$gdU$dh8G$H$UDXDd]a$gdU>@BFHJLNPRVXZǰlUA.$hLhUCJKHOJPJQJ^J'hLhCJKHOJPJQJ^Jo(,hLhER0@CJKHOJPJQJ^JaJ(hLh% CJKHOJPJQJ^JaJ(hLh RCJKHOJPJQJ^JaJ2hLhb4 @CJKHOJPJQJ\^JaJo(,hLh@CJKHOJPJQJ^JaJ$hLhCJKHOJPJQJ^J$hLhUCJKHOJPJQJ^J$hLhEZCJKHOJPJQJ^J Z\ln6  D V*^$ $dhWD`a$gdU dhG$H$gdU & FdhgdUdhG$H$WD`gdUdhgdU$dhhG$H$a$gdUZ\fjln B ūjT@,'hLh>}5CJOJPJQJ^JaJ'hLh m5CJ OJPJQJ^JaJ *hLhjF5CJ OJPJQJ^JaJ o((hLh>}CJKHOJPJQJ^JaJ$hLh>}CJOJPJQJ^JaJ0hLhb4 5B*CJOJPJQJ^JaJphfff3hLh3t 5B*CJOJPJQJ^JaJo(phfff'hLh>}5CJ OJPJQJ^JaJ 'hLhjF5CJ OJPJQJ^JaJ $hLhyCJKHOJPJQJ^J V`((*6$\$`$$$t%~%('0'Z(d())**@+L+,,F--ر؟؝رx hLhTCJOJPJQJ^J'hLh>}5CJOJPJQJ^JaJU#hLh>}5CJOJPJQJ^J hLh>}CJOJPJQJ^J*hLh>}5CJKHOJPJQJ\^J$hLh>}CJKHOJPJQJ^J'hLh>}5CJKHOJPJQJ^J)0S_Nlt0hQtbeuN[R0ؚ~zR0ؚ~[NNR0"RΘi{t0S_NFUNI{0 ёf[ёRg^eT NNUxX Yef[vhOXbNVECgZLN~~vT\O e(WW{QwQYo}YvLNS_ }{QTVESƉΑ ccS_N;NAmёtwƋNb wQ g㉳Qё[EvR YNNONbDQV{0Θi{t0"RRgT[ϑxvzI{]\OvؚB\!k0^(uWVESvؚzёNMb0 NNyrrNNNCFA:N[T NLNBl:Nvh 8h_ zmvVyrёRg^CFA hQ N~Ջ70%N NvQ[ \f[MOYeNLNDfvzNOR 8^1\LNbDlQS0N`WёlQS08RlQS0bDLI{0(W-NV'YFb ggYCFAcNvǖ;NSbnfNS8lS0-NVL0-NV]FUL0-NVVEё gPlQS0Gl0NL0-NV-NO0lV]ΞL0^t0_R0[8lO^NR@b0-NVs^[Oi0bFU@\ƖVI{0 ;NO zyvv;N z[hQOncVCFAOSOvc[Q[ۏLn0;N z glQSё0bD~T{t0V[6ev gN8R0CgvbD0ёϑSel0~Nmf[NSMuTI{0 bbNNUxXxvzuՋe_0f[`Nt^P0U_S{|+R0f[9hQ0VYRSO|0RՋS YՋSfNvI{S 0NS"~'Yf[2016t^UxXxvzubu{z 00 T|Nؚ^ T|5u݋0411-84662451 Q@W  HYPERLINK "http://www.sib.dufe.edu.cn/" http://www.sib.dufe.edu.cn/ buNNvU_( 009 VEFUf[bbbu;`Npe80N vQ-NcMQuNpe40N 0251 ё ёRg^eT40`$?el a$N b$pef[ N c$(431)ёf[~T1253 O o2mlQO^eT40`${t{|T~TR a$N  ( *g=\N[SNS"~'Yf[2016t^UxXxvzubu{z0     -  PAGE 1 - ^$`$$t%('Z()*B+,D-F----......dhhG$H$gdU $dhWD`a$gdUdhgdU & FdhgdU dhWD`gdU------ ...j.l........̻ުޕq`RA0!hUCJKHOJPJQJ^Jo(!h% CJKHOJPJQJ^Jo(hThTCJOJPJo( hLh% CJOJPJQJ^J$hLhb4 0JCJOJPJQJ^J hLhb4 CJOJPJQJ^J)jhLhb4 CJOJPJQJU^J hLh>}CJOJPJQJ^J hLh: CJOJPJQJ^J#hLh mCJOJPJQJ^Jo( hLhTCJOJPJQJ^J hLh[CJOJPJQJ^J.................////|mWH9HhLpyKHOJQJ^JaJo(hUKHOJQJ^JaJo(*hR-fhO{5CJKHOJQJ\^JaJh Y'hO{CJOJQJ^J+h7]^5@CJKHOJPJQJ\^Jo(.h Y'h 5@CJKHOJPJQJ\^J+hU5@CJKHOJPJQJ\^Jo(.h Y'hO{5@CJKHOJPJQJ\^J* j*h"h3t 0J@ CJKHPJaJ"h Y'h Y'5CJ OJPJaJ o(..// /&/`/ymm^m$dh$Ifa$gdU dh$IfgdUzkd$$IfT94      0    4 9af4p yt3t T dh$Ifgd7]^/ /$/&/(/,/./0/4/:/*B*ph2VQ2 ]vc >*B* ph6@b6 le,g $G$a$CJaJ$&@q$ l_(uH*JJ v4Xu w Char$CJKHPJ_HaJmH nHsH tH.@. qwyblFhe,gCJaJFC@F {ckee,g)ۏ$x1$^a$CJKHjOj H Char Char1+$ & Fdh8G$H$XD2YDda$CJKHOJQJff aKQ\le,g $G$a$$*$ 9b>\l_(uH*dod mDefault1$7$8$H$-B*CJOJ^J_HKaJmH nHphsH tH2o2 >} RQk=1 WD`PK![Content_Types].xmlN0EH-J@%ǎǢ|ș$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褣֧ Y "D >Z-.//00  Z^$.`//000 ! 1 M X!@ @H 0(  0(  B S  ? _Hlt430954218C @D  #$.37EIJKg~3@GVd)+,23RSikop{~)PXYbcs./459AGLU` .0@STXp{ 69EQ,08<  ( ) - . 0 6 B   = C j o a   S Y _ a e k m o x z z } = @ k n 3s33 .7kpS [ |  S S o q .*2Jdje3Yd< ,.6rd1bc;w!:2L"Jw#Xle(2#;& a<1GF [i*XM,*\CPtQP.iRrD=SX@[UpAU[r!(`Z&b6jn2OhqWz<t $t0&upcr, 3va]SNa]Sv+1b< {bR>3va {  ; &M[ @"(o-ILM^j z}r6\;ACMfY6y~/HY"3_M#NZ\@_`xi(YZw]`[x|%~- P / 9 M= K> >I S *U +[ e f go t u @u  ( O0 1 5 l9 R c Eh Vm n w }   ! J O Q YY ^ rj { O 3( n9 : ; :; ? jJ Q mS /a bf g mj l m n n n x 1| {~    )" \8 : C T We i k t kx ~   @$V01f=?EPJQ[Y|b@8#uB]$NW9^_$golwy| ^)V++037EXIb}R!z~$=9?HdI MR\cHfZk O &4>BDGHkciq   Y9`BF]&dmgrko.tvY0D2NeW*jYktu&,2AGBSY vv{ |+.89I[_dd~=u0FsH N{Vdfo2qq 9FJ#)5;@@BDHYXi`faw.x  ~!z=GFUN\pkJ(qJ9=>>T]qyP-2s6=dEGUW\Nehi0 ' e>8Am[ArEs.xz{ (@?A[,ahpxi} | " $ b4 ; )L `L Y Z \ f h k n s 3t p}  *!!!!~!!'!)!+!!-!O5!#9!,]!]!,g!g!ql!s!v|!~! "n""f"7"C"G"L"l"|"###$#/#J# Q#X#b#sq#$p $$$!$;$E$ki$0u$Ov$%8%%,%f3%?%2D%G%T%4V%]%#^%l%ut%&&S'&]'&)&-&=&=&Y&b&xd&'g'D'I'T'W' Y'\'c''s's';v'((O2(<(iC(I(S(xa(Pf(l(oy(9~()p))#)&)0')8):F)0O)q)*"*'*}0*1*k2*6*x9* :*C*VU*@]*<^*`*c*n*0x* y*z* ++H+<,+4+:+|I+Z+n+r+r+A,, ,,,Y),W3,`=,D,o,q,v,.- -!-B-|E-.R-\w-u&."'. H.T.GU.Y.\s.L~.\~../#///5/9/zN/[/^/ 0 00$0E&0'0(060ER0tS0.Z0]0o0u0x0_|081 1141;1_M1S1]~1@2!2P 2/%282m2Nz2sz2 3*3<3nT3c3e3\q3|3e4444$4/4/4TO4T4]4e4n4p4 55##5#525nB5)V5d5t5 666666f 6 6F46A6RG6_G61777}77U?7QE7c7u7y7848882=8=8?8H8H8L8U8Y8Z8>>>>m>p>q>%>q9>jF>I>W>aW>Y>`>g>ci>{p>u>?? ?W+?!/?6?P?_?q?E @@@/@ 5@9@@@VH@H@5P@F\@^@;h@Xh@j@n@s@u{@.~@ A A8*A JA OAWA7 BRBk4B;BFBGBJBeB:iBiBsB{C?&C@7C 8CHCLC_RC\CmCnCvCwC D D DD'D-D/D;DHDiDOjD}DEE0Eb>E JES_EbaE!eE zE? FFF0:F AFIF]FdFhiFjF3yF-}F G GGGG+Rm5R"6RNR_R`R'fRsRxR ShS<1S:S:Sc@SFS?PSUSUSxSTOTT T. TTWT]TTGTXT{TULU|UQU*U,U//U0U2U4U!BUNUSU-VV9VVV8V\VV$VQ+V6Vl?VLVRV!YVaoVTsVtVwV }V}VW`WW-WWE W'W[(W+W,W/W6Wo;W[\W\WaW,uW|W XXX!X&X 0Xe2Xv4X;XYX^]X5`X"hXuX}XY Y>#Y-Y[0Y0Y=YDYRYWYxaYiYVZZlZZ.ZEZtRZWZ\Z`ZkZ[[<[DC[N[q[v[Kz[\W\ \\\"\(\*\,\F\F\S\\\K_\k_\g\>p\] ] ]8]]#]$]$]$']/]]0]7][K]L]N]Y]a]g]Oi]j]^^Z ^'^Y*^*^W:^U@^C^XN^ S^7]^S]^\q^|^_ _^__$_+_p=_=_c?_N_X_Je_}i_v_` `q`#`/`B5`6`F`R```d`o`o`}p`y`aa a$a$a.a7aDaEaGaGaJaSNa(UaVaXalabbbb*b3b9bEb ccc]$c.+c:cGcHNc|fcgcmc2cdZdLd82dANd kdwd<~dDde%e eeek'ep(em+e5e:e2^eceCsem f3!f$'f)fR-f5f3=fHfNYf\fgf|f- gKgcgy$gdHgXIg9Mg(Ug!qgGqg.ug~gh+hhh>6h6h_hMrhrhrhiii'i70i7i:i5?i^iiBsi{iHiXij*8jBjQjdjsjkk kOk!kk!k$k?kEkeFktGk Xkfkhkjk7k6 lkl,l4lA7lUl,]lhl}mlLnltlmmm m'mBm2omXqmmnnnn n'n29ncAnHn#KnKnGPn_n``nfcnwn oo$!o!o&on(o6oQ>oUDoFoT^oiojoyoyoG~oppp} ppp)pn-p6p+t3BtoEtbtbtDdtvtxt9 uu!u(u3u:u(;u?u@uv@uAuPuPuSuZu:nuF vEv-HvvNvovwvwD w w w w: wI?wAwBwIwW[w ewqw }wA~wm~wg*xx>xDx"LxlxMsxBQ  'y567AJCrEN\S_`bdlmsuvz+c"#Y-133IlJ_i3 02@zP)TX:p|)2,8IL9SbSkTpqxa{R~] 5 K +x0;<T@divF X*1~<L$Z^eqK yE !,L@HRU^ e/l t{0?FJTVW_p}# 992:QlVi#kmj6LW3Yadnt=^!#@*/./50I4It_rRr3)8;@CFOfl}p}- "$h+I/6BMQTcgj_t( t&3=@NCWZ2]^+bn pZv5 1'(5<?G%KQ4R_x+=&7= [id n|\)2T7<I4TSYwMyqzv57>NtZdmosp}0w~ ?W/4@HQo^| 7H>!!%?HwQU[?jjm|~#.~:D]!gqVxz`bCC{?$#))N;\Bg"jp%xFf$.+C\4jktYv}A P o))B;D<@QVYgPoM T .37J`_bi%ww;A.8Ha=kktwHy{M~9I"%5@N/Sc=hzg=z,4(2H4=ZAm6uvx.z _N"d33;%>E1GZ_dkloh}I=Q@A\HJeHkkpv|4s8C;AVDvDsHOVelq|~e, $&,/433 4DFL=\kk oAtVvF,'0`CBQ $4=WA[CJaKc1d]wy}{&7v8MG]co/ &-(+F luE j5BEjFRUX|Z_kmjx|~&6AHJY_suW{}  "$(/i]{G@"#Z+P?Sj HD%#%)3*/3mVVaXiyI!k'5-V2hwi_nK U'',7K8 9AOaMimz}i #4!l@(B~HP&TUX?ggpz~ X+rCCPU`*pqkrvv ("$%)*CpT}pq:Uj/|"$&(*@jL_oyzO~,M+b8>GQOTWR\h b 4_$--OFpY@~2!."#:\^bdhj]9>:DZR`at)/GQ=TUY]_*adfJi|+ ,1ZW^aNmo sS{-k035s@H9<2GX?955];=@BESSlDowP"9)DJI_)b f$im{P  #  .~?ADHVcvkst|~A r'*=`AFhGYS}@*>DPQ8["$$/2Z@@Boan{: 8J>BLCMP9^GprIw`~{p, 4HTVZC[[kim ttuz()m*t58=p?1@O&psv$',03;bnhrz| Ax,9AIE^F0^^f!(08KdTecns y}A+k15 99J[O__`0tvv8m-9FuHILbe_me $)1 9^@EGJMNZQmo8sd p)EvQ[bc~&!%)W+'.C/B_NNNZU'iln}s% "%#67>vG>QW)@*2B3z8r<5CGOQY[y^U_jm2",.:>JY]jqtuw} (|-4RS>]abh3#9$'(-4/=?NNi[uRBCJL]^cMjju01'3S:Q<D1UUWX^%sL~Z()3;v=??AMOjlslnm,noxE{% :.:^ty 0+,%5`dAj?>0:=E*[[`lst 56cY[niwj$r~8#*l4@U >"@(-.1@_BDnXZg"=+0M}RZk0r ()A2gBIVXz[Gh[z5'E.=>NopKvn G l"*)))F*A1'DHO\]_cYd-!;<<DiFGH\j"(hI*`Gddw~ 4JOvYbx  5 F,XUY\`PhNozS:* GJLae[ftvZwtxklc Y)S(KTUp" 59@TVW\h^kkmKpL'=F!rWt7m 9, #Q2<<B\KL7Rc)hwc&8@7Qbc @ $Unknown G*Ax Times New Roman5Symbol3. *Cx Arial;= |8ўSOSimHei7.@ Calibri-= |8wiSOA5  wiSO_GB2312wiSO;([SOSimSun?= *Cx Courier New;WingdingsA$BCambria Math  h})'998a  !-!),.:;?]}    & 6"0000 0 0 00000 =@\]^([{  0 0 00000;[2 [u 3qHX?_! xx  Student Linda Gao                          Oh+'0   @ L X dpx Student Normal.dotm Linda Gao56Microsoft Office Word@CP1@p#@TM@la ՜.+,D՜.+, X`px DUFE   8@ _PID_HLINKSApt2http://www.sib.dufe.edu.cn/  !"$%&'()*,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry F@aData #1Table+WordDocumentHDSummaryInformation(DocumentSummaryInformation8CompObjn  FMicrosoft Word 97-2003 ĵ MSWordDocWord.Document.89q