{"id":5211,"date":"2014-10-27T15:00:29","date_gmt":"2014-10-27T09:00:29","guid":{"rendered":"http:\/\/www.hsu.edu.hk\/?p=5211"},"modified":"2024-01-16T12:03:11","modified_gmt":"2024-01-16T04:03:11","slug":"884-acc-20150217150225","status":"publish","type":"post","link":"https:\/\/www.hsu.edu.hk\/hk\/884-acc-20150217150225\/","title":{"rendered":"\u4e09\u7d44\u4e3b\u4fee\u6703\u8a08\u5b78\u5b78\u751f\u65bc\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703HKICPA QP Case Analysis Competition 2014\u9032\u5165\u6700\u5f8c30\u5f37"},"content":{"rendered":"<p><\/p>\n<div class=\"art-article\">\n<p><strong>2014\u5e7410\u670827\u65e5 <\/strong><\/p>\n<p><strong>\u4e09\u7d44\u4e3b\u4fee\u6703\u8a08\u5b78\u5b78\u751f\u65bc\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703HKICPA QP Case Analysis Competition 2014\u9032\u5165\u6700\u5f8c30\u5f37<\/strong><\/p>\n<p><BR><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"ZH-TW\">\u606d\u559c\uff01\u4e09\u968a\u7531\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb\u5b78\u751f\u7d44\u6210\u7684\u968a\u4f0d\u9032\u8eab<\/span><span lang=\"ZH-TW\">\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\uff08<\/span>HKICPA<span lang=\"ZH-TW\">\uff09\u4e3b\u8fa6\u7684<\/span><span lang=\"ZH-TW\" style=\"border: 1pt none windowtext; padding: 0in; 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\u7a0b\uff08<\/span><span style=\"border: 1pt none windowtext; padding: 0in;\">QP<\/span><span lang=\"ZH-TW\" style=\"border: 1pt none windowtext; padding: 0in; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\uff09\u500b\u6848\u5206\u6790\u6bd4\u8cfd<\/span><span style=\"border: 1pt none windowtext; padding: 0in; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">2014<\/span><span lang=\"ZH-TW\" style=\"border: 1pt none windowtext; padding: 0in; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u6700\u5f8c\u4e09\u5341\u5f37\u3002\u4eca\u5c46\u662f\u6052\u751f\u7ba1\u7406\u5b78\u9662\u672c\u79d1\u751f\u9023\u7e8c\u7b2c\u4e8c\u5e74\u6649\u8eab\u6700\u5f8c\u4e09\u5341\u5f37\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"border: 1pt none windowtext; padding: 0in; 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=\"border: 1pt none windowtext; padding: 0in; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u4e3b\u8fa6\u7684\u500b\u6848\u5206\u6790\u6bd4\u8cfd<\/span><span lang=\"ZH-TW\">\u662f\u5927\u5c08\u806f\u6821\u6bd4\u8cfd\uff0c\u65e8\u5728\u5354\u52a9\u5b78\u751f\u5efa\u7acb\u5546\u696d\u6280\u80fd\u3001\u57f9\u990a\u5b78\u751f\u7684\u5c08\u696d\u5224\u65b7\uff0c\u70ba\u65e5\u5f8c\u7684\u5546\u696d\u74b0\u5883\u4f5c\u597d\u6e96\u5099\u3002<\/span><span lang=\"ZH-TW\">\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703<\/span><span lang=\"ZH-TW\">\u5df2\u662f\u7b2c\u5341\u4e09\u5e74\u8209\u8fa6\u9019\u9805\u6bd4\u8cfd\u3002<\/span><span lang=\"EN-GB\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"EN-GB\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"ZH-TW\">\u5165\u570d\u7d44\u54e1\u5305\u62ec\uff1a<\/span><span lang=\"EN-GB\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"ZH-TW\">\u7b2c\u4e00\u7d44<\/span><span lang=\"EN-GB\"><o:p><\/o:p><\/span><\/p>\n<table class=\"MsoNormalTable\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" style=\"text-align: justify; border-collapse: collapse; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\n<tbody>\n<tr>\n<td width=\"197\" valign=\"top\" style=\"width:2.05in;border:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><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;\">\u5442\u8a69<\/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\u540c\u5b78<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"132\" valign=\"top\" style=\"width:98.8pt;border:solid windowtext 1.0pt;  border-left:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"76\" valign=\"top\" style=\"width:56.7pt;border:solid windowtext 1.0pt;  border-left:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u56db\u5e74\u7d1a<\/span><o:p><\/o:p><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"197\" valign=\"top\" style=\"width:2.05in;border:solid windowtext 1.0pt;  border-top:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><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;\">\u6881\u5bf6<\/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;\">\u6587\u540c\u5b78<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"132\" valign=\"top\" style=\"width:98.8pt;border-top:none;border-left:  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"76\" valign=\"top\" style=\"width:56.7pt;border-top:none;border-left:none;  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u56db\u5e74\u7d1a<\/span><o:p><\/o:p><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"197\" valign=\"top\" style=\"width:2.05in;border:solid windowtext 1.0pt;  border-top:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><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\u540c\u5b78<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"132\" valign=\"top\" style=\"width:98.8pt;border-top:none;border-left:  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"76\" valign=\"top\" style=\"width:56.7pt;border-top:none;border-left:none;  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u56db\u5e74\u7d1a<\/span><o:p><\/o:p><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"197\" valign=\"top\" style=\"width:2.05in;border:solid windowtext 1.0pt;  border-top:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><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;\">\u738b\u82d1<\/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;\">\u9ecc\u540c\u5b78<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"132\" valign=\"top\" style=\"width:98.8pt;border-top:none;border-left:  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"76\" valign=\"top\" style=\"width:56.7pt;border-top:none;border-left:none;  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u56db\u5e74\u7d1a<\/span><o:p><\/o:p><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoNormal\" style=\"text-align: justify; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"ZH-TW\">\u7b2c\u4e8c\u7d44<\/span><span lang=\"EN-GB\"><o:p><\/o:p><\/span><\/p>\n<table class=\"MsoNormalTable\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" style=\"text-align: justify; border-collapse: collapse; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\n<tbody>\n<tr>\n<td width=\"197\" valign=\"top\" style=\"width:2.05in;border:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><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;\">\u5433\u5353<\/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;\">\u7fb2\u540c\u5b78<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"132\" valign=\"top\" style=\"width:98.8pt;border:solid windowtext 1.0pt;  border-left:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"76\" valign=\"top\" style=\"width:56.7pt;border:solid windowtext 1.0pt;  border-left:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u4e09\u5e74\u7d1a<\/span><o:p><\/o:p><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"197\" valign=\"top\" style=\"width:2.05in;border:solid windowtext 1.0pt;  border-top:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><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;\">\u6881\u6649<\/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;\">\u744b\u540c\u5b78<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"132\" valign=\"top\" style=\"width:98.8pt;border-top:none;border-left:  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u82f1\u6587\u7cfb<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"76\" valign=\"top\" style=\"width:56.7pt;border-top:none;border-left:none;  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u4e09\u5e74\u7d1a<\/span><o:p><\/o:p><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"197\" valign=\"top\" style=\"width:2.05in;border:solid windowtext 1.0pt;  border-top:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><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;\">\u8881\u555f<\/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;\">\u8c6a\u540c\u5b78<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"132\" valign=\"top\" style=\"width:98.8pt;border-top:none;border-left:  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"76\" valign=\"top\" style=\"width:56.7pt;border-top:none;border-left:none;  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u4e09\u5e74\u7d1a<\/span><o:p><\/o:p><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"197\" valign=\"top\" style=\"width:2.05in;border:solid windowtext 1.0pt;  border-top:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><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;\">\u5340\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;\">\u6069\u540c\u5b78<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"132\" valign=\"top\" style=\"width:98.8pt;border-top:none;border-left:  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"76\" valign=\"top\" style=\"width:56.7pt;border-top:none;border-left:none;  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u4e09\u5e74\u7d1a<\/span><o:p><\/o:p><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoNormal\" style=\"text-align: justify; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">&nbsp;<o:p><\/o:p><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"ZH-TW\">\u7b2c\u4e09\u7d44<\/span><span lang=\"EN-GB\"><o:p><\/o:p><\/span><\/p>\n<table class=\"MsoNormalTable\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" style=\"text-align: justify; border-collapse: collapse; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\n<tbody>\n<tr>\n<td width=\"197\" valign=\"top\" style=\"width:2.05in;border:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><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;\">\u5289\u5049<\/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;\">\u696d\u540c\u5b78<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"132\" valign=\"top\" style=\"width:98.8pt;border:solid windowtext 1.0pt;  border-left:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"76\" valign=\"top\" style=\"width:56.7pt;border:solid windowtext 1.0pt;  border-left:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u4e09\u5e74\u7d1a<\/span><o:p><\/o:p><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"197\" valign=\"top\" style=\"width:2.05in;border:solid windowtext 1.0pt;  border-top:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><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;\">\u6587\u851a<\/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;\">\u5b9c\u540c\u5b78<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"132\" valign=\"top\" style=\"width:98.8pt;border-top:none;border-left:  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"76\" valign=\"top\" style=\"width:56.7pt;border-top:none;border-left:none;  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u4e09\u5e74\u7d1a<\/span><o:p><\/o:p><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"197\" valign=\"top\" style=\"width:2.05in;border:solid windowtext 1.0pt;  border-top:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><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;\">\u7f85\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\u540c\u5b78<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"132\" valign=\"top\" style=\"width:98.8pt;border-top:none;border-left:  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u5de5\u5546\u7ba1\u7406\u5b78\u7cfb<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"76\" valign=\"top\" style=\"width:56.7pt;border-top:none;border-left:none;  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;  padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><span lang=\"ZH-TW\">\u4e09\u5e74\u7d1a<\/span><o:p><\/o:p><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"197\" valign=\"top\" style=\"width:2.05in;border:solid windowtext 1.0pt;  border-top:none;padding:0in 5.4pt 0in 5.4pt\">\n<p class=\"MsoNormal\"><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;\">\u694a\u601d<\/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;\">\u742a\u540c\u5b78<\/span><o:p><\/o:p><\/p>\n<\/td>\n<td width=\"132\" valign=\"top\" style=\"width:98.8pt;border-top:none;border-left:  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; 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\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u4e3b\u8fa6\u7684\u500b\u6848\u5206\u6790\u6bd4\u8cfd\u662f\u5927\u5c08\u806f\u6821\u6bd4\u8cfd\uff0c\u65e8\u5728\u5354\u52a9\u5b78\u751f\u5efa\u7acb\u5546\u696d\u6280\u80fd\u3001\u57f9\u990a\u5b78\u751f\u7684\u5c08\u696d\u5224\u65b7\uff0c\u70ba\u65e5\u5f8c\u7684\u5546\u696d\u74b0\u5883\u4f5c\u597d\u6e96\u5099\u3002\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u5df2\u662f\u7b2c\u5341\u4e09\u5e74\u8209\u8fa6\u9019\u9805\u6bd4\u8cfd\u3002 &nbsp; \u5165\u570d\u7d44\u54e1\u5305\u62ec\uff1a \u7b2c\u4e00\u7d44 \u5442\u8a69\u6a3a\u540c\u5b78 \u5de5\u5546\u7ba1\u7406\u5b78\u7cfb \u56db\u5e74\u7d1a \u6881\u5bf6\u6587\u540c\u5b78 \u5de5\u5546\u7ba1\u7406\u5b78\u7cfb \u56db\u5e74\u7d1a \u7c21\u6893\u6a3a\u540c\u5b78 \u5de5\u5546\u7ba1\u7406\u5b78\u7cfb \u56db\u5e74\u7d1a \u738b\u82d1\u9ecc\u540c\u5b78 \u5de5\u5546\u7ba1\u7406\u5b78\u7cfb \u56db\u5e74\u7d1a &nbsp; \u7b2c\u4e8c\u7d44 \u5433\u5353\u7fb2\u540c\u5b78 \u5de5\u5546\u7ba1\u7406\u5b78\u7cfb \u4e09\u5e74\u7d1a \u6881\u6649\u744b\u540c\u5b78 \u82f1\u6587\u7cfb \u4e09\u5e74\u7d1a \u8881\u555f\u8c6a\u540c\u5b78 \u5de5\u5546\u7ba1\u7406\u5b78\u7cfb \u4e09\u5e74\u7d1a \u5340\u66c9\u6069\u540c\u5b78 \u5de5\u5546\u7ba1\u7406\u5b78\u7cfb \u4e09\u5e74\u7d1a &nbsp; 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