{"id":5199,"date":"2014-09-20T11:36:13","date_gmt":"2014-09-20T05:36:13","guid":{"rendered":"http:\/\/www.hsu.edu.hk\/?p=5199"},"modified":"2024-01-16T12:03:12","modified_gmt":"2024-01-16T04:03:12","slug":"772-acc-20141101114103","status":"publish","type":"post","link":"https:\/\/www.hsu.edu.hk\/hk\/772-acc-20141101114103\/","title":{"rendered":"\u4e3b\u4fee\u6703\u8a08\u5b78\u5b78\u751f\u7372\u5f97\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u9812\u767c\u734e\u5b78\u91d1"},"content":{"rendered":"<p><\/p>\n<div class=\"art-article\">\n<p><strong>2014\u5e749\u670820\u65e5 <\/strong><\/p>\n<p><strong>\u4e3b\u4fee\u6703\u8a08\u5b78\u5b78\u751f\u7372\u5f97\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u9812\u767c\u734e\u5b78\u91d1<\/strong><\/p>\n<p><BR><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"ZH-TW\">\u606d\u559c\u6703\u8a08\u5b78\u7cfb\u5b78\u751f\u7372\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\uff08<\/span>HKICPA<span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\uff09<\/span><span lang=\"ZH-TW\">\u9812\u767c<\/span><span lang=\"ZH-TW\">\u734e\u5b78\u91d1\uff0c\u7372\u734e\u540c\u5b78\u5982\u4e0b\uff1a<\/span><o:p><\/o:p><\/p>\n<p class=\"MsoListParagraph\" style=\"text-align: justify; margin-left: 24pt;\"><!--[if !supportLists]-->1.<span style=\"font-stretch: normal;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><!--[endif]--><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">&nbsp;<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u9678\u66c9<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u7469\u540c\u5b78\uff08<\/span>2014<span lang=\"ZH-TW\">\u5e74\u5ea6\u7562\u696d\u751f<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\uff09\u2500<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u5c08\u696d\u8cc7\u683c\u8ab2<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u7a0b\uff08<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">QP<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\uff09\u734e\u5b78\u91d1<\/span><o:p><\/o:p><\/p>\n<p class=\"MsoListParagraph\" style=\"text-align: justify; margin-left: 24pt;\"><!--[if !supportLists]-->2.<span style=\"font-stretch: normal;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><!--[endif]--><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u7c21\u6893<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u6a3a<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u540c\u5b78\uff08\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb\u56db\u5e74\u7d1a\u751f\uff09\u2500<\/span><span lang=\"ZH-TW\">\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u734e\u5b78\u91d1<\/span><o:p><\/o:p><\/p>\n<p class=\"MsoListParagraph\" style=\"text-align: justify; margin-left: 24pt;\"><!--[if !supportLists]-->3.<span style=\"font-stretch: normal;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><!--[endif]--><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u76e7\u570b<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u68df<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u540c\u5b78\uff08\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb\u56db\u5e74\u7d1a\u751f\uff09\u2500<\/span><span lang=\"ZH-TW\">\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u734e\u5b78\u91d1<\/span><o:p><\/o:p><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><o:p>&nbsp;<\/o:p><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">QP<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u734e\u5b78\u91d1\u65e8\u5728\u8868\u63da\u540c\u5b78\u7684\u5b78\u8853\u6210\u5c31\uff0c\u7d66\u4e88\u5408\u8cc7\u683c\u540c\u5b78\u53e6\u4e00\u7a2e\u8ca1\u653f\u63f4\u52a9\uff0c\u5e0c\u671b\u9f13\u52f5\u4e3b\u4fee\u6703\u8a08\u7684\u512a\u79c0\u5b78\u751f\u8ffd\u6c42\u6703\u8a08\u5e2b\u570b\u969b\u8a8d\u8b49\u8cc7\u683c\u3002\u6b64\u734e\u5b78\u91d1\u7684\u734e\u52f5\u5f62\u5f0f\u70ba\u8cbb\u7528\u6e1b\u514d\uff0c\u6e1b\u514d\u8cbb\u7528\u5305\u62ec\u5b78\u751f\u9996\u6b21\u8a3b\u518a\u8cbb\u3001\u5b78\u751f\u4e00\u5e74\u6703\u8cbb\u3001\u56db\u500b<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">QP<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u55ae\u5143\u5b78\u8cbb\u53ca\u7d42\u671f\u8003\u8a66\u8cbb\u3002<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\"><o:p>&nbsp;<\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"ZH-TW\">\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\uff08<\/span>HKICPA<span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\uff09\u8a2d\u7acb<\/span><span lang=\"ZH-TW\">\u734e\u5b78\u91d1\uff0c\u65e8\u5728\u9f13\u52f5\u6703\u8a08\u5b78\u5b78\u79d1\u53ca\u80af\u5b9a\u5927\u5b78\u6703\u8a08\u7cfb\u672c\u79d1\u751f\u7684\u5353\u8d8a<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u5b78\u8853\u6210\u5c31\u3002\u6bcf\u4e00\u5b78\u5e74\uff0c\u7d93\u7531\u5927\u5b78\u63a8\u85a6\uff0c<\/span><span lang=\"ZH-TW\">\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u6703\u5411\u5404<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u503c\u5f97\u8868<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u63da\u7684\u540c\u5b78\u9812\u767c<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">6,000<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u5143<\/span><span lang=\"ZH-TW\">\u734e\u5b78\u91d1\u3002<\/span><o:p><\/o:p><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><o:p>&nbsp;<\/o:p><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\">\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"ZH-TW\">\u4e0a\u8ff0\u540c\u5b78\u5df2\u65bc<\/span>2014<span lang=\"ZH-TW\">\u5e74<\/span>9<span lang=\"ZH-TW\">\u6708<\/span>20<span lang=\"ZH-TW\">\u65e5\u7684<\/span>HKICPA<span lang=\"ZH-TW\">\u734e\u5b78\u91d1\u9812\u734e\u5100\u5f0f\u4e0a\u9818\u53d6\u734e\u5b78\u91d1\u3002<\/span><o:p><\/o:p><\/p>\n<div style=\"margin-top:10px;margin-left:38px;\">\n<div style=\"width:640px;text-align:center;margin:10px;margin-top:0px;float:left;\" ><img src=\"http:\/\/www.hsu.edu.hk\/old\/images\/upload\/ACC\/2370ff4d2c74e88eb79117dbe4775cbe.jpg\" width=\"630\" alt=\"\u7531\u5de6\u81f3\u53f3\uff1a\u9678\u66c9\u7469\u540c\u5b78\uff082014\u5e74\u5ea6\u7562\u696d\u751f\uff09\u3001\u90ed\u7389\u5b0b\u5973\u58eb\u3001 \u7c21\u6893\u6a3a\u540c\u5b78\uff08\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb\u56db\u5e74\u7d1a\u751f\uff09 \u53ca\u76e7\u570b\u68df\u540c\u5b78\uff08\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb\u56db\u5e74\u7d1a\u751f\uff09\u5728\u734e\u5b78\u91d1\u9812\u734e\u5100\u5f0f\u5f8c\u5408\u7167\"  \/><\/p>\n<div style=\"text-align:center;margin-bottom:5px;line-height:110%;height:40px;\">\u7531\u5de6\u81f3\u53f3\uff1a\u9678\u66c9\u7469\u540c\u5b78\uff082014\u5e74\u5ea6\u7562\u696d\u751f\uff09\u3001\u90ed\u7389\u5b0b\u5973\u58eb\u3001 \u7c21\u6893\u6a3a\u540c\u5b78\uff08\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb\u56db\u5e74\u7d1a\u751f\uff09 \u53ca\u76e7\u570b\u68df\u540c\u5b78\uff08\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb\u56db\u5e74\u7d1a\u751f\uff09\u5728\u734e\u5b78\u91d1\u9812\u734e\u5100\u5f0f\u5f8c\u5408\u7167<\/div>\n<\/div>\n<\/div>\n<div style=\"height:1px ; clear:both;\"><\/div>\n<\/div>\n<\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"2014\u5e749\u670820\u65e5 \u4e3b\u4fee\u6703\u8a08\u5b78\u5b78\u751f\u7372\u5f97\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u9812\u767c\u734e\u5b78\u91d1 \u606d\u559c\u6703\u8a08\u5b78\u7cfb\u5b78\u751f\u7372\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\uff08HKICPA\uff09\u9812\u767c\u734e\u5b78\u91d1\uff0c\u7372\u734e\u540c\u5b78\u5982\u4e0b\uff1a 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u9678\u66c9\u7469\u540c\u5b78\uff082014\u5e74\u5ea6\u7562\u696d\u751f\uff09\u2500\u5c08\u696d\u8cc7\u683c\u8ab2\u7a0b\uff08QP\uff09\u734e\u5b78\u91d1 2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u7c21\u6893\u6a3a\u540c\u5b78\uff08\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb\u56db\u5e74\u7d1a\u751f\uff09\u2500\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u734e\u5b78\u91d1 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u76e7\u570b\u68df\u540c\u5b78\uff08\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb\u56db\u5e74\u7d1a\u751f\uff09\u2500\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u734e\u5b78\u91d1 &nbsp; QP\u734e\u5b78\u91d1\u65e8\u5728\u8868\u63da\u540c\u5b78\u7684\u5b78\u8853\u6210\u5c31\uff0c\u7d66\u4e88\u5408\u8cc7\u683c\u540c\u5b78\u53e6\u4e00\u7a2e\u8ca1\u653f\u63f4\u52a9\uff0c\u5e0c\u671b\u9f13\u52f5\u4e3b\u4fee\u6703\u8a08\u7684\u512a\u79c0\u5b78\u751f\u8ffd\u6c42\u6703\u8a08\u5e2b\u570b\u969b\u8a8d\u8b49\u8cc7\u683c\u3002\u6b64\u734e\u5b78\u91d1\u7684\u734e\u52f5\u5f62\u5f0f\u70ba\u8cbb\u7528\u6e1b\u514d\uff0c\u6e1b\u514d\u8cbb\u7528\u5305\u62ec\u5b78\u751f\u9996\u6b21\u8a3b\u518a\u8cbb\u3001\u5b78\u751f\u4e00\u5e74\u6703\u8cbb\u3001\u56db\u500bQP\u55ae\u5143\u5b78\u8cbb\u53ca\u7d42\u671f\u8003\u8a66\u8cbb\u3002 &nbsp; \u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\uff08HKICPA\uff09\u8a2d\u7acb\u734e\u5b78\u91d1\uff0c\u65e8\u5728\u9f13\u52f5\u6703\u8a08\u5b78\u5b78\u79d1\u53ca\u80af\u5b9a\u5927\u5b78\u6703\u8a08\u7cfb\u672c\u79d1\u751f\u7684\u5353\u8d8a\u5b78\u8853\u6210\u5c31\u3002\u6bcf\u4e00\u5b78\u5e74\uff0c\u7d93\u7531\u5927\u5b78\u63a8\u85a6\uff0c\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u6703\u5411\u5404\u503c\u5f97\u8868\u63da\u7684\u540c\u5b78\u9812\u767c6,000\u5143\u734e\u5b78\u91d1\u3002 &nbsp; 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