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2016ӋTʿ15УϢ
ӋTʿǿеğTI(y)YJBYSСPڕӋTʿ15УϢgӭxϣ!˽PϢՈm(x)Pע҂îI(y)ӖW!
1ЇW
] ̎˴̌WԺJɶȺܸ
I(y) 5
WҪ̶ ̌WԺcW֮һ
Wgλ Ї“ӋՓ”Փɵİl(f)
cWekMPAccĿijɹͨ^עԕӋf(xi)JC
WM У^(q)ÿWfԪKУ^(q)ÿW3.25fԪWƞ(oM~W~)
ԇҪ I(y)CϹPԇ(100)ZPԇ(50)I(y)n;C|ԇ(150)Z Zyԇ(50)ͬȌWԇڃTıƌI(y)n
2ؔؔƌWо
] ֱؔČF(yu)}Pϵõľ͘I(y)
I(y) A+
WҪ̶ cW֮һMPAccһԇcλ֮һ
Wgλ I(y)ʿQؔ“S܊У҇һӋ㻯ʿc
(lin)ϕؕ̎cTn}о
WM ÿWһfԪWƞ(oM~W~)
ԇҪ I(y)nPԇZ fyԇC|ԇ
3ϺؔW
] ̎ЇģӋȫһϷӰܴ
I(y) 5
WҪ̶ cW֮һȫӋWʿc
Wgλ ƌWcоЇӋW֕ؕ̎Oλ
c۳дWôעԕӋf(xi)(lin)Ͻ“ЇӋcо”200710«@ӢSJӋ(ACCA)ćׂeӖC——
WM ÿWһfWƞ(oM~W~)
ԇҪ ԇԇW͕ӋWעؿC|
4ɽW
] ̎ǺĵУ^ѽ
I(y) 5
WҪ̶ cW֮һȫӋWʿc
Wgλ 헇ҼʡHĿԼMn}
cl(f)_^(q)MЌWg
WM ȫ5f9f
ԇҪ ԇɿ؞50%ԇҪZ fyԇI(y);Cԇ
5ؔW
] ؔcУ(yu)͘I(y)ǰ
I(y) 5
WҪ̶ cW֮һ
Wgλ 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Q״W
] Ӌ˲x͘I(y)ҲӃA
I(y) 3
WҪ̶ cW֮һȫӋWʿc
Wgλ YI(y)ؔՌ`cWgɵI܊˲
HSSCI/SCIՓIJɼc֮һpƵĵ䷶֮һ
WM WMfԪWƞһU壬ҲɰU{
ԇҪ ΡI(y)n(עӢ)ԇ
7ϾW
] ڇȃ(yu)̌WԺYԴ“L”һõУ
I(y) 4
WҪ̶ cW֮һ@ʵĕӋTʿI(y)WλB(yng)λ֮һ
Wgλ ؔ“S܊У”
ڎȥMЌI(y)
WM WMWһ
ԇҪ ԇAӏI(y)֪RͼܵĿˣһǹPԇcԇYZ ͿZMМyԇ
8hW
] вCԴWx̌WԺϷl(f)չcJɶȺܸ
I(y) 4
WҪ̶ cW֮һ@ʵĕӋTʿI(y)WλB(yng)λ֮һ
Wgλ Cԏ惞(yu)ݷdz@һMPAcc쌍
ͽ̎͌WTl(f)_Һ͵^(q)MЌWc
WM ÿWM1.5fWƶI(y)WλWO÷֞WͨW𣬃(yu)㪄W͌헪Wṩܹλ
ԇҪ ԇĿڌI(y)֪RؔՕӋ܌Ӌ ͬȌWԇĿٕӋWڹW
9|ؔW
]ȼ ӋI(y)˔࣬WMһ;͘I(y)ܺ
I(y) 5
WҪ̶ ȫHе傀cW֮һ
Wgλ |^(q)ΨһĕӋWƲʿc
⽻c
WM ÿWһfWƞ(oM~W~)
ԇҪ y(tng)һĸI(y)Wλeԇ֔ԼԓУwrԇ֔_ԇΡ
10ϺͨW
] ̎ģа̩WԺϺl(f)չܺx
I(y) 4
WҪ̶ ԺWλίTekӋTʿI(y)WλĆλ֮һ
Wgλ 헇ҼʡHĿԼMn}
cʡWekĿijɹ
WM ÿW0.98fW2.5
ԇҪ ӢZZPԇI(y)nC|yԇ
11ҕӋWԺ
] cAWؔؔ(lin)kW(yu)}õľ͘I(y)ǰֵx
cȸУI(y)CPPϵ
WM ÿW1.4fW2
ԇҪ ΡӢZZPԇI(y)nC|yԇ
12ϺҕӋWԺ
] cϺؔW(lin)kWõLǵ^(q)}͘I(y)ǰֵx
cȸУI(y)CPPϵ
WM ÿW1.25fW2
ԇҪ ӢZZPԇI(y)nC|yԇ
13BTҕӋWԺ
] cBTW(lin)kW(yu)}õľ͘I(y)ǰֵx
cȸУI(y)CPPϵ
WM ÿW1fW2
ԇҪ ӢZռ20%I(y)nռ60%˼ՓcCռ20%
14ؔW
] cؔԺУ֮һI(y)Ϸ͘I(y)Jɶ^
I(y) 4
WҪ̶ cW֮һҾƷn̕ӋI(y)ģ
Wgλ 1981@TʿWλ(ȫ@˃헙ČWc֮һ)1986@ʿWλ1995@ʽʿվ
cͰMЌWgӑ
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
Wgλ Cԏ惞(yu)ݷdz@һMPAcc쌍
ͽ̎͌WTl(f)_Һ͵^(q)MЌWc
WM WMf(oM~W~)
ԇҪ ӋWI(y)C(ؔչɱӋW) ͬȌWԇĿ(ӋӋI(y)TʿYauI(y)Tʿ)(1)ӋWԭ(2)ӋÿTn̿ԇrg1.5СrM100ӋԇɿһT(<60)ȡ
ӋTʿ15ϢP£
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