CPA»á¼Æ±Ø±³¡¤ÑºÌâ41Ìâ

1. ´æ»õµø¼Û×¼±¸£¨±àºÅ£ºCPA-KJ-YT41-1£© 9 1.1. ´æ»õµø¼Û×¼±¸µÄÈ·ÈϺͼÆÁ¿£¨±àºÅ£ºCPA-KJ-YT41-1-1£© 9 1.2. ´æ»õ¼õÖµ×÷ΪÈÕºóµ÷ÕûÊÂÏ±àºÅ£ºCPA-KJ-YT41-1-2£© 11 2. ¹Ì¶¨×ʲú¸üиÄÔìµÄÈ·ÈϺͼÆÁ¿£¨±àºÅ£ºCPA-KJ-YT41-2£© 13 3. Ͷ×ÊÐÔ·¿µØ²ú¼ÆÁ¿Ä£Ê½µÄת»»£¨±àºÅ£ºCPA-KJ-YT41-3£© 15 4. ÆäËûȨÒ湤¾ßͶ×ÊÓë½»Ò×ÐÔ½ðÈÚ×ʲú£¨±àºÅ£ºCPA-KJ-YT41-4£© 17 5. ÆäËûծȨͶ×ʼ°Æä´¦Ö㨱àºÅ£ºCPA-KJ-YT41-5£© 21 6. ÌáÇ°ÊÕµ½²¿·Ö±¾½ðµÄծȨͶ×Ê£¨±àºÅ£ºCPA-KJ-YT41-6£© 25 7. ծȨͶ×ÊתÆäËûծȨͶ×Ê£¨±àºÅ£ºCPA-KJ-YT41-7£© 27 8. ÆäËûȨÒ湤¾ßͶ×ʵĹ«ÔʼÛÖµÌ×ÆÚ£¨±àºÅ£ºCPA-KJ-YT41-8£© 29 9. ½ðÈÚ×ʲú·ÖÀàÓë¼ÆÁ¿µÄ²î´í¸üÕý£¨±àºÅ£ºCPA-KJ-YT41-9£© 31 10. ×ʲú¼õÖµ£¨ÒÔÍâ±Ò¼ÆË㣩£¨±àºÅ£ºCPA-KJ-YT41-10£© 34 11. ½è¿î·ÑÓ㨱àºÅ£ºCPA-KJ-YT41-11£© 37 12. Ó¦¸¶Ö°¹¤Ð½³ê£¨±àºÅ£ºCPA-KJ-YT41-12£© 40 13. ȨÒæ½áËãµÄ¹É·ÝÖ§¸¶£¨±àºÅ£ºCPA-KJ-YT41-13£© 43 14. ¼ÓËÙÐÐȨµÄ¹É·ÝÖ§¸¶£¨±àºÅ£ºCPA-KJ-YT41-14£© 45 15. ½¨Ôì·þÎñºÏͬ£¨¿÷ËðºÏͬ£©£¨±àºÅ£ºCPA-KJ-YT41-15£© 47 16. ¸½ÓÐÏúÊÛÍË»ØÌõ¿î£¨¿Í»§Ö§¸¶ÍË»õ·Ñ£©£¨±àºÅ£ºCPA-KJ-YT41-16£© 54 17. ´æÔÚÔ¤ÆÚ²»»á±»Ïû·Ñ²¿·ÖµÄ´¢Öµ¿¨£¨±àºÅ£ºCPA-KJ-YT41-17£© 56 18. ¾ßÓÐÈÚ×ÊÐÔÖÊ·ÖÆÚÊÕ¿îµÄÉÌÆ·ÏúÊÛ£¨±àºÅ£ºCPA-KJ-YT41-18£© 58 19. ºÏͬÐ޸ģ¨¶îÍâ²úÆ·µÄ¼Û¸ñ²¢Î´·´Ó³µ¥¶ÀÊÛ¼Û£©£¨±àºÅ£ºCPA-KJ-YT41-19£© 60 20. ¸½ÓÐÏúÊÛÍË»ØÌõ¿îÇÒÍË»õÂʲ»¿É¹À¼Æ£¨±àºÅ£ºCPA-KJ-YT41-20£© 62 21. ÏúÊÛÊÕÈ루±àºÅ£ºCPA-KJ-YT41-21£© 64 21.1. ÎÞ·¨¹À¼ÆÍË»õÂÊÇÒδÊÕµ½¿îÏîµÄÉÌÆ·ÏúÊÛ£¨±àºÅ£ºCPA-KJ-YT41-21-1£© 64 21.2. ¸½ÓÐÖÊÁ¿±£Ö¤Ìõ¿îµÄÏúÊÛ£¨±àºÅ£ºCPA-KJ-YT41-21-2£© 65 21.3. ´úÀíÈË£¨±àºÅ£ºCPA-KJ-YT41-21-3£© 65 21.4. »Ø¹º¼Û¸ñ²»µÍÓÚÔ­ÊÛ¼ÛµÄÉÌÆ·ÏúÊÛ£¨±àºÅ£ºCPA-KJ-YT41-21-4£© 66 21.5. ·ÖÆÚÊտʽµÄÏúÊÛÉÌÆ·£¨±àºÅ£ºCPA-KJ-YT41-21-5£© 67 21.6. ÊÛºó´ú¹Ü£¨±àºÅ£ºCPA-KJ-YT41-21-6£© 68 21.7. ¹Ì¶¨¶Ô¼ÛºÍ¿É±ä¶Ô¼Û·Ö̯ÖÁÁ½ÏîÂÄÔ¼ÒåÎñ£¨±àºÅ£ºCPA-KJ-YT41-21-7£© 68 21.8. ¾ßÓÐÈÚ×ʳɷֵÄÉÌÆ·ÏúÊÛ£¨±àºÅ£ºCPA-KJ-YT41-21-8£© 69 21.9. ºÏͬ×ʲú£¨±àºÅ£ºCPA-KJ-YT41-21-9£© 70 21.10. ¹À¼ÆÓÐȨÊÕµ½µÄ¶Ô¼Û£¨±àºÅ£ºCPA-KJ-YT41-21-10£© 71 22. Óë×ʲúÏà¹ØµÄÕþ¸®²¹Öú¼°ÆäËùµÃË°£¨±àºÅ£ºCPA-KJ-YT41-22£© 73 23. Ìض¨ÒµÎñµÄÕþ¸®²¹Öú£¨±àºÅ£ºCPA-KJ-YT41-23£© 75 23.1. ²ÆÕþ½«ÌùÏ¢×ʽ𲦸¶¸ø´û¿îÒøÐУ¨±àºÅ£ºCPA-KJ-YT41-23-1£© 75 23.2. ²ÆÕþ½«ÌùÏ¢×ʽ𲦸¶¸øÊÜÒæÆóÒµ£¨±àºÅ£ºCPA-KJ-YT41-23-2£© 76 23.3. ×ÛºÏÐÔÏîÄ¿Õþ¸®²¹Öú£¨±àºÅ£ºCPA-KJ-YT41-23-3£© 77 24. ËùµÃË°£¨±àºÅ£ºCPA-KJ-YT41-24£© 79 24.1. Óë¹Ì¶¨×ʲúÏà¹ØµÄËùµÃË°£¨±àºÅ£ºCPA-KJ-YT41-24-1£© 79 24.2. Óë¡°ÈýС±¿ª·¢ÐγÉÎÞÐÎ×ʲúÏà¹ØµÄËùµÃË°£¨±àºÅ£ºCPA-KJ-YT41-24-2£© 81 24.3. ÓëÆäËûծȨͶ×ÊÏà¹ØµÄËùµÃË°£¨±àºÅ£ºCPA-KJ-YT41-24-3£© 82 24.4. ÓëÆäËûȨÒ湤¾ßͶ×ʼ°Æä´¦ÖÃÏà¹ØµÄËùµÃË°£¨±àºÅ£ºCPA-KJ-YT41-24-4£© 84 24.5. ÓëͶ×ÊÐÔ·¿µØ²úÏà¹ØµÄËùµÃË°£¨±àºÅ£ºCPA-KJ-YT41-24-5£© 85 24.6. ÓëÄâ´¦ÖÃȨÒ淨ϳ¤ÆÚ¹ÉȨͶ×ÊÏà¹ØµÄËùµÃË°£¨±àºÅ£ºCPA-KJ-YT41-24-6£© 86 24.7. ·Çͬһ¿ØÖÆÆóÒµºÏ²¢ÐγÉÉÌÓþµÄËùµÃË°£¨±àºÅ£ºCPA-KJ-YT41-24-7£© 87 24.8. Óë¹ã¸æ·ÑÓó¬¶îÖ§³öÏà¹ØµÄËùµÃË°£¨±àºÅ£ºCPA-KJ-YT41-24-8£© 89 24.9. Óë¹úÕ®ÀûÏ¢Ïà¹ØµÄËùµÃË°£¨±àºÅ£ºCPA-KJ-YT41-24-9£© 89 24.10. ÓëË°Âʱ仯Ïà¹ØµÄËùµÃË°£¨±àºÅ£ºCPA-KJ-YT41-24-10£© 90 24.11. ËùµÃË°×ÛºÏÌ⣨±àºÅ£ºCPA-KJ-YT41-24-11£© 92 25. ÆäËûȨÒ湤¾ßͶ×ʵĻã¶Ò²î¶î£¨±àºÅ£ºCPA-KJ-YT41-25£© 97 26. Ëû·½Ôö×ʳɱ¾·¨×ªÈ¨Òæ·¨£¨±àºÅ£ºCPA-KJ-YT41-26£© 99 27. ³É±¾·¨×ªÎª½ðÈÚ¹¤¾ß£¨¿¼ÂÇÏÖ½ð¹ÉÀû£©£¨±àºÅ£ºCPA-KJ-YT41-27£© 102 28. ³É±¾·¨×ª½ðÈÚ¹¤¾ß£¨º¬¹«Ôʱ䶯ÓëÄÚ²¿½»Ò×£©£¨±àºÅ£ºCPA-KJ-YT41-28£© 104 29. ȨÒ淨ת³É±¾·¨ºóÔÙת½ðÈÚ¹¤¾ß£¨±àºÅ£ºCPA-KJ-YT41-29£© 108 30. ²»ÔÙ»®·ÖΪ³ÖÓдýÊÛµÄȨÒ淨ϵij¤ÆÚ¹ÉȨͶ×Ê£¨±àºÅ£ºCPA-KJ-YT41-30£© 112 31. ·´Ïò¹ºÂò£¨±àºÅ£ºCPA-KJ-YT41-31£© 114 32. ×Ó¹«Ë¾Í¶×ÊÐÔ·¿µØ²ú°´Ä¸¹«Ë¾µÄ»á¼ÆÕþ²ßµ÷Õû£¨±àºÅ£ºCPA-KJ-YT41-32£© 120 33. ½ðÈÚ¹¤¾ßÔںϲ¢±¨±íÖеĵ÷ÕûÓëµÖÏú£¨±àºÅ£ºCPA-KJ-YT41-33£© 122 34. ĸ×Ó¹«Ë¾Ö®¼ä·Ç»õ±ÒÐÔ×ʲú½»»»£¨±àºÅ£ºCPA-KJ-YT41-34£© 124 35. Ò»À¿×Ó·Ö²½´¦ÖùÉȨµ½É¥Ê§¿ØÖÆȨ£¨±àºÅ£ºCPA-KJ-YT41-35£© 125 36. ·Çͬһ¿ØÖÆϺÍͬһ¿ØÖÆϵÄÆóÒµºÏ²¢£¨±àºÅ£ºCPA-KJ-YT41-36£© 131 37. ȨÒæ·¨£¨º¬ÄÚ²¿½»Ò×£©×ªÎª³É±¾·¨£¨±àºÅ£ºCPA-KJ-YT41-37£© 135 38. ³ÖÓдýÊÛ´¦ÖÃ×飨±àºÅ£ºCPA-KJ-YT41-38£© 141 39. Õþ¸®»á¼Æ£¨±àºÅ£ºCPA-KJ-YT41-39£© 146 40. »á¼Æ¹À¼Æ±ä¸ü£¨±àºÅ£ºCPA-KJ-YT41-40£© 149 40.1. ÎÞÐÎ×ʲú̯Ïú·½·¨µÄ¸Ä±ä£¨±àºÅ£ºCPA-KJ-YT41-40-1£© 149 40.2. ¹Ì¶¨×ʲúÕÛ¾ÉÄêÏÞÖØйÀ¼Æ£¨±àºÅ£ºCPA-KJ-YT41-40-2£© 149 41. ÅжÏÓë»á¼Æ²î´í¸üÕý£¨±àºÅ£ºCPA-KJ-YT41£© 151 41.1. Ðû´«ÓªÏúÆ·²»×÷Ϊ´æ»õ£¨±àºÅ£ºCPA-KJ-YT41-41-1£© 151 41.2. ÔÚ½¨¹¤³Ìδ¼°Ê±×ªÎª¹Ì¶¨×ʲú£¨±àºÅ£ºCPA-KJ-YT41-41-2£© 151 41.3. ¹Ì¶¨×ʲú¼õÖµ²»¿Éת»Ø£¨±àºÅ£ºCPA-KJ-YT41-41-3£© 152 41.4. »®·ÖΪ³ÖÓдýÊ۵Ĺ̶¨×ʲú²»ÔÙ¼ÆÌáÕ۾ɣ¨±àºÅ£ºCPA-KJ-YT41-41-4£© 153 41.5. ½ðÈÚ×ʲúµÄ·ÖÀࣨ±àºÅ£ºCPA-KJ-YT41-41-5£© 154 41.6. ծȨͶ×ʵĺóÐø¼ÆÁ¿£¨±àºÅ£ºCPA-KJ-YT41-41-6£© 155 41.7. ծȨͶ×ÊÖØ·ÖÀࣨ±àºÅ£ºCPA-KJ-YT41-41-7£© 156 41.8. ½ðÈÚ×ʲúתÒƵÄÅжϣ¨±àºÅ£ºCPA-KJ-YT41-41-8£© 157 41.9. ²»ÖÕֹȷÈϵı£ÀíÒåÎñ£¨±àºÅ£ºCPA-KJ-YT41-41-9£© 158 41.10. ·ÖÆÚ¸¶¿î¹ºÂòÎÞÐÎ×ʲú£¨±àºÅ£ºCPA-KJ-YT41-41-10£© 159 41.11. ÍÁµØʹÓÃȨ³ö×âתΪ×ÔÓ㨱àºÅ£ºCPA-KJ-YT41-41-11£© 160 41.12. ÎÞ·¨¹À¼ÆÍË»õÂʵÄÏúÊÛ£¨±àºÅ£ºCPA-KJ-YT41-41-12£© 161 41.13. ÊÕÈ¡ÊÖÐø·Ñ·½Ê½µÄίÍдúÏú£¨±àºÅ£ºCPA-KJ-YT41-41-13£© 162 41.14. BOTÒµÎñ£¨±àºÅ£ºCPA-KJ-YT41-41-14£© 163 41.15. ¿÷ËðºÏͬ£¨±àºÅ£ºCPA-KJ-YT41-41-15£© 164 41.16. ÏòÔ±¹¤³öÊÛס·¿£¨¸½·þÎñÆÚÏÞ£©£¨±àºÅ£ºCPA-KJ-YT41-41-16£© 165 41.17. ·ÇÏֽ𲹳¥µÄÀÛ»ý´øнÐݼٵĻá¼Æ´¦Àí£¨±àºÅ£ºCPA-KJ-YT41-41-17£© 166 41.18. ×Ô²ú²úÆ·ÓÃÓÚÖ°¹¤¸£Àû£¨±àºÅ£ºCPA-KJ-YT41-41-18£© 167 41.19. ΪÎÞÌض¨¶ÔÏóÌáÈ¡µÄ½±½ð£¨±àºÅ£ºCPA-KJ-YT41-41-19£© 168 41.20. ´ÇÍ˸£Àû£¨±àºÅ£ºCPA-KJ-YT41-41-20£© 168 41.21. ÓëÊÕÒæÏà¹ØµÄÕþ¸®²¹Öú£¨±àºÅ£ºCPA-KJ-YT41-41-21£© 169 41.22. ȨÒæÈÚ×ʲ»×÷Ϊ½è¿î·ÑÓ㨱àºÅ£ºCPA-KJ-YT41-41-22£© 170 41.23. ¼¯ÍÅÄڹɷÝÖ§¸¶£¨Ä¸¹«Ë¾£©£¨±àºÅ£ºCPA-KJ-YT41-41-23£© 171 41.24. ¼¯ÍÅÄڹɷÝÖ§¸¶£¨×Ó¹«Ë¾£©£¨±àºÅ£ºCPA-KJ-YT41-41-24£© 172 41.25. ½ðÈÚ¸ºÕ®ÓëȨÒæµÄ·ÖÀ༰Æä»á¼Æ´¦Àí£¨±àºÅ£ºCPA-KJ-YT41-41-25£© 173 41.26. ÆäËû×ÛºÏÊÕÒæµÄÈ·ÈÏ£¨±àºÅ£ºCPA-KJ-YT41-41-26£© 174 41.27. δ¾öËßËÏ£¨±àºÅ£ºCPA-KJ-YT41-41-27£© 174 41.28. ºÏ²¢ÖÐÔöֵ˰µÖÏú£¨±àºÅ£ºCPA-KJ-YT41-41-28£© 175 ¸½£º½ðÈÚ×ʲúºÍͶ×ÊÐÔ·¿µØ²úµÄ²î´í¸üÕý£¨Ó¢ÎÄ£© 177