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2016ӋTʿ15Ϣ
ӋTʿǿеğTI(y)YJBYSСPڕӋTʿ15УϢgӭxϣ!˽PϢՈm(x)Pע҂îI(y)ӖW(wng)!
1ЇW
] ̎˴̌WԺJɶȺܸ
I(y) 5
WҪ̶ ̌WԺcW֮һ
Wg(sh)λ Ї“ӋՓ”Փɵİl(f)
cWekMPAccĿijɹ(jng)ͨ^עԕӋf(xi)JC
WM У^(q)ÿWfԪKУ^(q)ÿW3.25fԪWƞ(oM~W~)
ԇҪ I(y)CϹPԇ(100)ZPԇ(50)I(y)n;C|(zh)ԇ(150)Z Zyԇ(50)ͬȌWԇڃTıƌI(y)n
2ؔؔƌWо
] ֱؔČF(yu)}Pϵõľ͘I(y)
I(y) A+
WҪ̶ cW֮һMPAccһԇcλ֮һ
Wg(sh)λ I(y)(ni)ʿQؔ“S܊У҇һӋ㻯ʿc
(lin)ϕؕ̎cTn}о
WM ÿWһfԪWƞ(oM~W~)
ԇҪ I(y)nPԇZ fyԇC|(zh)ԇ
3Ϻؔ(jng)W
] ̎ЇӋȫһϷӰܴ
I(y) 5
WҪ̶ cW֮һȫӋWʿc
Wg(sh)λ ƌWcоءЇӋW֕ؕ̎Oλ
c۳дWôעԕӋf(xi)(lin)Ͻ“ЇӋcо”200710«@ӢSJӋ(ACCA)ć(ni)ׂeӖC——
WM ÿWһfWƞ(oM~W~)
ԇҪ ԇԇ(jng)W͕ӋWעؿC|(zh)
4ɽW
] ̎ǺĵУ^ѽ
I(y) 5
WҪ̶ cW֮һȫӋWʿc
Wg(sh)λ 헇ҼʡHĿԼMn}
cl(f)_^(q)MЌWg(sh)
WM ȫ5f9f
ԇҪ ԇɿ(qun)؞50%ԇҪZ fyԇI(y);Cԇ
5ؔ(jng)W
] ؔ(jng)cУ(yu)͘I(y)ǰ
I(y) 5
WҪ̶ cW֮һ
Wg(sh)λ 2011WԺu“ӋWI(y)ȫǰоԺ”҇ӋTʿI(y)WλB(yng)λ֮һ
LͬӢSӋ(ACCA)ޕӋ(CPAAustralia)ӢӋ(CIMA)ەӋԼĴHӋ˾ȱеĽcѺúPϵ
WM ȫ25f312f(oM~W~)
ԇҪ I(y)nPԇI(y)nԇZ fyԇв~ԇ ԇĿ1ؔՕӋ(40%)2ӋW(30%)3ӋW(30%)
6⽛(jng)Q(mo)״W
] Ӌ˲x͘I(y)ҲӃA
I(y) 3
WҪ̶ cW֮һȫӋWʿc
Wg(sh)λ YI(y)ؔՌ`cWg(sh)ɵI܊˲
HSSCI/SCIՓIJɼc֮һpƵĵ䷶֮һ
WM WMfԪWƞһUҲɰU{
ԇҪ I(y)n(עӢ)ԇ
7ϾW
] ڇ(ni)(yu)̌WԺYԴ“L”һõУ
I(y) 4
WҪ̶ cW֮һ@ʵĕӋTʿI(y)WλB(yng)λ֮һ
Wg(sh)λ ؔ“S܊У”
ڎȥMЌI(y)
WM WMWһ
ԇҪ ԇAΣӏI(y)֪RͼܵĿһǹPԇcԇY(ji)Z ͿZMМyԇ
8hW
] вCԴWx̌WԺϷl(f)չcJɶȺܸ
I(y) 4
WҪ̶ cW֮һ@ʵĕӋTʿI(y)WλB(yng)λ֮һ
Wg(sh)λ Cԏ惞(yu)ݷdz@һMPAcc쌍
ͽ̎͌WTl(f)_Һ͵^(q)MЌWc
WM ÿWM1.5fWƶI(y)WλWO÷֞WͨW𣬃(yu)㪄W͌헪Wṩ̡Сܹλ
ԇҪ ԇĿڌI(y)֪RؔՕӋ܌Ӌ ͬȌWԇĿٕӋWڹ(jng)W
9|ؔ(jng)W
]ȼ ӋI(y)˔(sh)WMһ;͘I(y)ܺ
I(y) 5
WҪ̶ ȫHе傀cW֮һ
Wg(sh)λ |^(q)ΨһĕӋWƲʿc
(ni)⽻c
WM ÿWһfWƞ(oM~W~)
ԇҪ (j)y(tng)һĸI(y)Wλeԇ֔(sh)ԼԓУwrԇ֔(sh)_ԇΡ
10ϺͨW
] ̎а̩WԺϺl(f)չܺx
I(y) 4
WҪ̶ (jng)ԺWλίTekӋTʿI(y)WλĆλ֮һ
Wg(sh)λ 헇ҼʡHĿԼMn}
cʡWekĿijɹ(jng)
WM ÿW0.98fW2.5
ԇҪ ӢZZPԇI(y)nC|(zh)yԇ
11ҕӋWԺ
] cAWؔؔ(lin)kW(yu)}õľ͘I(y)ǰֵx
c(ni)УI(y)CPPϵ
WM ÿW1.4fW2
ԇҪ ӢZZPԇI(y)nC|(zh)yԇ
12ϺҕӋWԺ
] cϺؔ(jng)W(lin)kWõLǵ^(q)}͘I(y)ǰֵx
c(ni)УI(y)CPPϵ
WM ÿW1.25fW2
ԇҪ ӢZZPԇI(y)nC|(zh)yԇ
13BTҕӋWԺ
] cBTW(lin)kW(yu)}õľ͘I(y)ǰֵx
c(ni)УI(y)CPPϵ
WM ÿW1fW2
ԇҪ ӢZռ20%I(y)nռ60%˼ՓcCռ20%
14ؔ(jng)W
] (ni)cؔ(jng)ԺУ֮һI(y)ţϷ͘I(y)Jɶ^
I(y) 4
WҪ̶ cW֮һҾƷn̕ӋI(y)ģ
Wg(sh)λ 1981@TʿWλ(qun)(ȫ@˃헙(qun)ČWc֮һ)1986@ʿWλ(qun)1995@ʽʿվ
cͰMЌWg(sh)ӑ
WM WMf(oM~W~)
ԇҪ ԇĿI(y)Cn(ؔչ60%ɱӋ40%)
15ϴW
] ϲ^(q)CWУӋI(y)^Ϸ͘I(y)ǰe
I(y) 4
WҪ̶ cW֮һ@ʵĕӋTʿI(y)WλB(yng)λ֮һ
Wg(sh)λ Cԏ惞(yu)ݷdz@һMPAcc쌍
ͽ̎͌WTl(f)_Һ͵^(q)MЌWc
WM WMf(oM~W~)
ԇҪ ӋWI(y)C(ؔչɱӋW) ͬȌWԇĿ(ӋӋI(y)TʿYa(chn)uI(y)Tʿ)(1)ӋWԭ(2)ӋÿTn̿ԇrg1.5СrM100ӋԇɿһT(<60)ȡ
ӋTʿ15ϢP£
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