The Chinese Certified Public Accountant 2010 Issue S2 ji ji tuo zhan zhi ye ling yu tui dong jie jue tu chu wen ti cu jin hui ji shi shi wu suo ke xue fa zhan zhong guo zhu ce hui ji shi xing ye dang wei zhong zhu xie da li tui jin kai tuo hui ji shi shi wu suo ye wu xin ling yu

ji ji tuo zhan zhi ye ling yu tui dong jie jue tu chu wen ti cu jin hui ji shi shi wu suo ke xue fa zhan zhong guo zhu ce hui ji shi xing ye dang wei zhong zhu xie da li tui jin kai tuo hui ji shi shi wu suo ye wu xin ling yu

..............page:103-104

jian she lian he zhi bu wei liu dong dang yuan zhu jia

..............page:64-65

zha shi luo shi zheng gai cuo shi ji zhong jie jue tu chu wen ti hu bei sheng hui ji shi shi wu suo zheng gai luo shi jie duan gong zuo qu de shi xiao

..............page:115-116

yi huo dong dai dang jian yi dang jian cu huo dong xue xi shi jian huo dong he xing ye dang jian gong zuo hu cu gong jin

..............page:66-67

zheng gai qiu chang xiao chang xiao cu zheng gai wang jun fu bu chang zhu chi zhu ce hui ji shi xing ye ke xue fa zhan wen ti yu dui ce zuo tan hui bing zuo zhong yao jiang hua
zhong he

..............page:76-77

jia qiang jian guan dui wu jian she ti gao jian guan gong zuo zhi liang zhong zhu xie jian li zhi ye zhi liang jian zhi jian cha yuan zhi du
zhong jian

..............page:98

20 ge tu chu wen ti 59 xiang jie jue cuo shi cai zheng bu hui ji shi shi wu suo xue xi shi jian huo dong zhi dao xiao zu ban gong shi yin fa guan yu zhu ce hui ji shi xing ye ke xue fa zhan wen ti yu dui ce yan tao ban yan tao wen ti ji jie jue cuo shi de han

..............page:81-82

shen ru ling hui mou fa zhan qun ce qun li chuang jia ji zhu ce hui ji shi xing ye shen ru xue xi guan che zhong yang ling dao tong zhi zhong yao zhi shi jing shen

..............page:20-23

jian chi si ge xie tong li cu si ge fa zhan zhong rui yue hua hui ji shi shi wu suo dang wei zai zong jie da hui shang de fa yan

..............page:50-51

chuang xin mo shi po jie nan ti bu duan zeng qiang dang zai fei gong qi ye zhong de ying xiang li

..............page:67-68

hang shi ji chu zhu zhong shi xiao shang xia lian dong zheng ti tui jin ge di hui ji shi shi wu suo zha shi kai zhan xue xi shi jian huo dong

..............page:6-7

ba wo ji yu gong zhu hui huang wang jun fu bu chang chu xi zhu ce hui ji shi xing ye ren da dai biao zheng xie wei yuan zuo tan hui bing zuo zhong yao jiang hua

..............page:28-30

qiang zhua ji yu qiu tu po fu wu gai ge cu fa zhan zhong zhu xie fa bu guan yu zhu ce hui ji shi xing ye ji ji zuo hao yi yao wei sheng ti zhi gai ge zhuan ye fu wu gong zuo de zhi dao yi jian
zhong biao

..............page:83-84

bian xue bian gai bian cha bian gai zhong zhu xie tong guo liang xiang cai wu yu suan zi zhu shi wu suo ye wu fa zhan he xing ye dang jian
zhong cai

..............page:108

geng hao fa hui xing ye dai biao wei yuan can zheng yi zheng zuo yong cu jin xue xi shi jian huo dong shen ru kai zhan zhong guo zhu ce hui ji shi xing ye dang wei zhong guo zhu ce hui ji shi xie hui zhao kai xing ye ren da dai biao zheng xie wei yuan zuo tan hui

..............page:57-58

shen wa tu chu wen ti ming que jie jue lu jing zhu ce hui ji shi xing ye ke xue fa zhan ye wu zheng gai gong zuo quan mian tui jin

..............page:106-107

yi yi zhong da kai ju liang hao tan suo xin lu bu fu zhong tuo cai zheng bu dang zu ting qu zhong guo zhu ce hui ji shi xing ye dang wei gong zuo hui bao , chong fen ken ding cheng ji , ti chu geng gao yao qiu

..............page:31-32

jia qiang zhi ye dao de jian she ti sheng xing ye cheng xin shui ping zhong zhu xie fa bu guan yu jin yi bu jia qiang xing ye zhi ye dao de jian she de yi jian
zhong biao

..............page:93-94

zhua hao dang jian cu fa zhan ke xue fa zhan cu dang jian yun nan sheng hui ji shi shi wu suo xue xi shi jian huo dong zhi dao xiao zu zai zong jie da hui shang de fa yan

..............page:49-50

xie xu ren bu chang zai quan guo hui ji shi shi wu suo xue xi shi jian ke xue fa zhan guan huo dong zong jie da hui shang de jiang hua

..............page:33-38

zhong ji wei cai zheng bu nong ye bu min zheng bu si bu men lian he fa wen wei hui ji shi shi wu suo tuo zhan ye wu kong jian
zhong xun

..............page:82

tu chu te se zhua dang jian ke xue fa zhan shang shui ping shan xi sheng hui ji shi shi wu suo xue xi shi jian huo dong zhi dao xiao zu zai zong jie da hui shang de fa yan

..............page:42-43

gui fan zhi ye xing wei yan kong shen ji feng xian zhong zhu xie dui shang shi gong si 2009 nian du cai wu bao biao shen ji gong zuo zuo chu bu shu
zhong jian

..............page:99-100

guan che zhi shi jing shen zuo hao zong jie gong zuo tan suo chang xiao ji zhi xie xu ren bu chang chu xi cai zheng bu hui ji shi shi wu suo xue xi shi jian huo dong zhi dao xiao zu zhong guo zhu ce hui ji shi xing ye dang wei lian xi hui yi bing zuo zhong yao jiang hua

..............page:24-25

bei jing di qu cheng li di yi jia zhong wai he zuo shi wu suo dang zu zhi

..............page:61-62

rang dang qi zai zhong wai he zuo hui ji shi shi wu suo gao gao piao yang

..............page:72

jian li chang xiao ji zhi chi xu shen hua zheng gai zhong zhu xie jian li xing ye zhong da wen ti yan tao jie jue zhi du
zhong he

..............page:79-80

dang wai dang nei qi xian ce jie he shi ji zhua luo shi gui zhou sheng yan jiu zhi ding guan che luo shi guo ban 56 hao wen jian ju ti fang an sheng wei tong zhan bu fu bu chang zuo lin zhi dao

..............page:109-110

zhi ding cheng xu zhi yin zhi dao he bing gong zuo zhong zhu xie zhi ding hui ji shi shi wu suo he bing cheng xu zhi yin , gong kai zheng qiu yi jian

..............page:90-91

ti sheng fu wu neng li tuo zhan ye wu ling yu zhong zhu xie yin fa hui ji shi shi wu suo fu wu jing ji she hui fa zhan xin ling yu ye wu tuo zhan gong zuo fang an

..............page:84-85

qiang hua si zhua cuo shi tui dong shi wu suo ke xue fa zhan tian jian hui ji shi shi wu suo dang wei zai zong jie da hui shang de fa yan

..............page:52-53

zhua yuan gong pei xun ji tuan dui huo li cu gui fan guan li

..............page:73-74

yi tuo xing ye ti xian te se cu jin xing ye ke xue fa zhan hu bei sheng hui ji shi shi wu suo xue xi shi jian huo dong zhi dao xiao zu zai zong jie da hui shang de fa yan

..............page:45-46

tu chu zhong dian cuo shi dao wei nu li tui jin xing ye dang jian gong zuo quan fu gai

..............page:63-64

jian xing san san cheng nuo tui dong ke xue fa zhan

..............page:69-70

jia qiang xing ye dang jian tui jin dang jian chuang xin zhong yang dang xiao dang jian bu yu zhong guo zhu ce hui ji shi xing ye dang wei lian he zhao kai zhu ce hui ji shi xing ye dang jian li lun yan tao hui

..............page:53-56

xiu ding wan shan shen ji zhun ze zhuo li ti sheng zhi ye zhi liang zhong zhu xie quan mian xiu ding shen ji zhun ze fa bu 38 xiang zhun ze xiu ding zheng qiu yi jian gao
zhong biao

..............page:101-102

hen zhua san ge bao zhang qiang hua san xiang jian she shi xian xing ye ke xue fa zhan san da mu biao he nan sheng hui ji shi shi wu suo xue xi shi jian huo dong zhi dao xiao zu zai zong jie da hui shang de fa yan

..............page:43-44

ju da de gu wu you li de bian ce cai zheng bu hui ji shi shi wu suo xue xi shi jian huo dong zhi dao xiao zu he zhong guo zhu ce hui ji shi xing ye dang wei zhao kai lian xi hui yi chuan da xue xi li yuan chao tong zhi zhong yao pi shi

..............page:14

qiang hua zu zhi jian she wan shan zhi du ji zhi guo fu hao hua hui ji shi shi wu suo zai xue xi shi jian huo dong zhong zhuo li jie jue tu chu wen ti

..............page:120-121

gu li hua wei dong li cheng ji shu yu guo qu quan li cheng shi er shang bu ru zhong tuo shi ming cai zheng bu hui ji shi shi wu suo xue xi shi jian huo dong zhi dao xiao zu zhong guo zhu ce hui ji shi xing ye dang wei zu zhi xue xi guan che xi jin ping tong zhi zhong yao zhi shi jing shen

..............page:8-10

cai zheng bu qi cao tui dong da zhong xing hui ji shi shi wu suo cai yong te shu pu tong he huo zu zhi xing shi zan xing gui ding gong kai zheng qiu yi jian

..............page:89-90

quan mian ti gao si xiang ren shi da li tui jin dang jian chuang xin cai zheng bu hui ji shi shi wu suo xue xi shi jian huo dong zhi dao xiao zu zhong guo zhu ce hui ji shi xing ye dang wei zu zhi xue xi guan che li yuan chao tong zhi zhong yao jiang hua jing shen

..............page:16-19

jia qiang zhuan ye zhi dao ji ji fu wu yi gai zhong zhu xie zhi ding yi yuan cai wu bao biao shen ji zhi yin wan shan fu wu yi yao wei sheng ti zhi gai ge pei tao cuo shi
zhong biao

..............page:102-103

ti gao ren shi chuang xin ti zhi cu jin fa zhan hui ji shi shi wu suo xue xi shi jian huo dong qu de ming xian cheng xiao quan guo hui ji shi shi wu suo shen ru xue xi shi jian ke xue fa zhan guan huo dong zong jie da hui zong shu

..............page:39-41

miao zhun wen ti jie he sheng qing xi hua yi jian que bao shi xiao hu bei sheng zhi ding zhu ce hui ji shi xing ye ke xue fa zhan yi jian shen ru luo shi guo ban fa 56 hao wen jian jing shen

..............page:110-112

tu chu shi jian te se zhu zhong qu de shi xiao an hui sheng hui ji shi shi wu suo ji ji zhu dong zhua hao zheng gai luo shi gong zuo

..............page:113-114

shu li fu wu xiang mu zhi dao ye wu tuo zhan zhong zhu xie zu zhi bian ding zhu ce hui ji shi ye wu zhi dao mu lu , gong kai zheng qiu yi jian

..............page:86-87

li ke qiang tong zhi dui hui ji shi shi wu suo xue xi shi jian huo dong he xing ye dang jian gong zuo zuo chu zhong yao pi shi

..............page:11

gong wei xing ye xian zhi hui wu qiu zheng gai jian shi xiao zhu ce hui ji shi xing ye ke xue fa zhan wen ti yu dui ce yan tao ban zai jing ju ban

..............page:105-106

zuo hao jia fa zeng tian zhu li tui dong shi wu suo dang jian he ye wu gong zuo liang cu jin liang ti gao liao xiao jun fu bu chang chu xi fei zhong gong dang yuan zhu ren hui ji shi zuo tan hui bing zuo zhong yao jiang hua

..............page:26-27

xi jin ping tong zhi dui hui ji shi shi wu suo xue xi shi jian huo dong he xing ye dang jian gong zuo zuo chu zhong yao pi shi

..............page:4-5

cai zheng bu hui ji shi shi wu suo xue xi shi jian huo dong zhi dao xiao zu zhong guo zhu ce hui ji shi xing ye dang wei xue xi guan che li ke qiang tong zhi zhong yao pi shi jing shen

..............page:12-13

jia qiang ye wu zhi liang kong zhi bao zhang zhi ye zhi liang zhong zhu xie jiu jia qiang hui ji shi shi wu suo ye wu zhi liang kong zhi zhi du jian she fa bu yi jian
zhong biao

..............page:97-98

dang xing jiao yu jing chang hua zhu ti huo dong xi lie hua

..............page:70-71

zu zhi xue xi jiang gui ju cha zhao wen ti xia zhen gong tui jin zheng gai qiu shi xiao

..............page:74-75

po jie wu da nan ti tui jin xing ye ke xue fa zhan guang zhou shi hui ji shi shi wu suo xue xi shi jian huo dong zha shi tui jin

..............page:118-120

jia qiang xing ye jian guan cu jin jian kang fa zhan zhong zhu xie fa bu gai jin he jia qiang xing ye jian guan gong zuo de yi jian
zhong jian

..............page:95-96

guan che guo ban wen jian shen hua zheng gai gong zuo zhong zhu xie zheng shi fa bu guan che luo shi guo ban 56 hao wen jian shi shi yi jian
zhong he

..............page:77-78

ba wo si ge jian chi tu chu si ge zhuo li tui dong hui ji shi shi wu suo xue xi shi jian huo dong qu de shi xiao guang dong sheng hui ji shi shi wu suo xue xi shi jian huo dong zhi dao xiao zu zai zong jie da hui shang de fa yan

..............page:47-48

lian xi shi ji zhua pei xun tu chu te se qiu shi xiao ge sheng qu shi guan che luo shi yi gan zi dao di pei xun ji hua ji ji kai zhan dang wu gong zuo zhe he dang yuan pei xun ban

..............page:59-60

li yuan chao tong zhi diao yan hui ji shi lv shi xing ye xue xi shi jian huo dong qiang diao ji ji chuang xin xing ye dang zu zhi jian she ti zhi ji zhi

..............page:15

jia qiang zheng gai li du tuo zhan ye wu ling yu shan xi sheng hui ji shi shi wu suo xue xi shi jian huo dong zheng gai luo shi jie duan gong zuo qu de shi xiao

..............page:117

xi jin ping tong zhi diao yan xin she hui zu zhi xue xi shi jian huo dong qiang diao zai xin de qi dian shang tui jin xin she hui zu zhi dang de jian she

..............page:3-4

yan cheng kao shi wei gui xing wei wei hu kao shi gong ping gong zheng cai zheng bu xiu ding fa bu zhu ce hui ji shi quan guo tong yi kao shi wei gui xing wei chu li ban fa
heng yi

..............page:87-88

wan shan zhu ce guan li ti sheng dui wu su zhi zhong zhu xie quan mian xiu ding zhu ce hui ji shi zhu ce ban fa
zhong zhu

..............page:92-93