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2016ӋTʿ15Ϣ
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1ЇW
] ̎˴̌WԺJɶȺܸ
I 5
WҪ̶ ̌WԺcW֮һ
Wgλ Ї“ӋՓ”Փɵİl
cWekMPAccĿijɹͨ^עԕӋfJC
WM У^ÿWfԪKУ^ÿW3.25fԪWƞ(oM~W~)
ԇҪ ICϹPԇ(100)ZPԇ(50)In;C|ԇ(150)Z Zyԇ(50)ͬȌWԇڃTıƌIn
2ؔؔƌWо
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I A+
WҪ̶ cW֮һMPAccһԇcλ֮һ
Wgλ IʿQؔ“S܊У҇һӋ㻯ʿc
ϕؕ̎cTn}о
WM ÿWһfԪWƞ(oM~W~)
ԇҪ InPԇZ fyԇC|ԇ
3ϺؔW
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I 5
WҪ̶ cW֮һȫӋWʿc
Wgλ ƌWcоЇӋW֕ؕ̎Oλ
c۳дWôעԕӋfϽ“ЇӋcо”200710«@ӢSJӋ(ACCA)ćׂeӖC——
WM ÿWһfWƞ(oM~W~)
ԇҪ ԇԇW͕ӋWעؿC|
4ɽW
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I 5
WҪ̶ cW֮һȫӋWʿc
Wgλ 헇ҼʡHĿԼMn}
cl_^MЌWg
WM ȫ5f9f
ԇҪ ԇɿ؞50%ԇҪZ fyԇI;Cԇ
5ؔW
] ؔcУݣ͘Iǰ
I 5
WҪ̶ cW֮һ
Wgλ 2011꣬WԺu“ӋWIȫǰоԺ”҇ӋTʿIWλBλ֮һ
LͬӢSӋ(ACCA)ޕӋ(CPAAustralia)ӢӋ(CIMA)ەӋԼĴHӋ˾ȱеĽcѺúPϵ
WM ȫ25f312f(oM~W~)
ԇҪ InPԇInԇZ fyԇȣв~ԇ ԇĿ1ؔՕӋ(40%)2ӋW(30%)3ӋW(30%)
6⽛Q״W
] Ӌ˲x͘IҲӃA
I 3
WҪ̶ cW֮һȫӋWʿc
Wgλ YIؔՌ`cWgɵI܊˲
HSSCI/SCIՓIJɼc֮һpƵĵ䷶֮һ
WM WMfԪWƞһUҲɰU{
ԇҪ In(עӢ)ԇ
7ϾW
] ڇȃ̌WԺYԴ“L”һõУ
I 4
WҪ̶ cW֮һ@ʵĕӋTʿIWλBλ֮һ
Wgλ ؔ“S܊У”
ڎȥMЌI
WM WMWһ
ԇҪ ԇAӏI֪RͼܵĿһǹPԇcԇYZ ͿZMМyԇ
8hW
] вCԴWx̌WԺϷlչcJɶȺܸ
I 4
WҪ̶ cW֮һ@ʵĕӋTʿIWλBλ֮һ
Wgλ Cԏ惞ݷdz@һMPAcc쌍
ͽ̎͌WTl_Һ͵^MЌWc
WM ÿWM1.5fWƶIWλWO÷֞WͨW㪄W͌헪Wṩ̡ܹλ
ԇҪ ԇĿڌI֪RؔՕӋ܌Ӌ ͬȌWԇĿٕӋWڹW
9|ؔW
]ȼ ӋI˔WMһ;͘Iܺ
I 5
WҪ̶ ȫHе傀cW֮һ
Wgλ |^ΨһĕӋWƲʿc
⽻c
WM ÿWһfWƞ(oM~W~)
ԇҪ yһĸIWλeԇ֔ԼԓУwrԇ֔_ԇ
10ϺͨW
] ̎а̩WԺ⣬Ϻlչܺx
I 4
WҪ̶ ԺWλίTekӋTʿIWλĆλ֮һ
Wgλ 헇ҼʡHĿԼMn}
cʡWekĿijɹ
WM ÿW0.98fW2.5
ԇҪ ӢZZPԇInC|yԇ
11ҕӋWԺ
] cAWؔؔkW}õľ͘Iǰֵx
cȸУICPPϵ
WM ÿW1.4fW2
ԇҪ ӢZZPԇInC|yԇ
12ϺҕӋWԺ
] cϺؔWkWõLǵ^}͘Iǰֵx
cȸУICPPϵ
WM ÿW1.25fW2
ԇҪ ӢZZPԇInC|yԇ
13BTҕӋWԺ
] cBTWkW}õľ͘Iǰֵx
cȸУICPPϵ
WM ÿW1fW2
ԇҪ ӢZռ20%Inռ60%˼ՓcCռ20%
14ؔW
] cؔԺУ֮һIϷ͘IJɶ^
I 4
WҪ̶ cW֮һҾƷn̕ӋIģ
Wgλ 1981@TʿWλ(ȫ@˃헙ČWc֮һ)1986@ʿWλ࣬1995@ʽʿվ
cͰMЌWgӑ
WM WMf(oM~W~)
ԇҪ ԇĿICn(ؔչ60%ɱӋ40%)
15ϴW
] ϲ^CWУӋI^Ϸ͘Iǰe
I 4
WҪ̶ cW֮һ@ʵĕӋTʿIWλBλ֮һ
Wgλ Cԏ惞ݷdz@һMPAcc쌍
ͽ̎͌WTl_Һ͵^MЌWc
WM WMf(oM~W~)
ԇҪ ӋWIC(ؔչɱӋW) ͬȌWԇĿ(ӋӋITʿYauITʿ)(1)ӋWԭ(2)ӋÿTn̿ԇrg1.5СrM100֣ӋԇɿһT(<60)ȡ
ӋTʿ15ϢP£
2017ӋTʿʮУϢR08-08
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ӋTʿУӋTʿԇ}08-12
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