邢唷>? `b?_欹[€ 鳵?bjbjN濺剉-N齎o僨['YO_U^_ N蹚L0,{AS踁J\-N齎o僨[O褃f[€b/gVYP 恲橆v VY盧g貧T潣R+R:NNI{VY3T0孨I{VY5T0 NI{VY8T y橆vVY盧褢潣+Tz R+R:N50000CQ030000CQ010000CQ篘l^0bO\蜰穬VYy橆v-N 閎O╟P凖V禰褃€bVY盧y橆v0皊\╟P儗T3u gsQ婲淸愬w俌 N000N0╟P儊塀l00,{AS踁J\-N齎o僨[O褃€bVY瀃L圥枬橀bO╟P 鲖 cgq 0-N齎o僨[O褃f[€b/gVYVY盧濺誰 0D桍N1 亯Bl %N@RT\^hj,6疋玉怦怦饽郸臋膴}妢妢娔檒[J hhN?CJ OJPJQJaJ hhCJ OJPJQJaJ hhCJ OJPJQJaJ hh pCJ PJaJ hh pCJ PJQJaJ hh,aCJ PJaJ hh~oCJ PJQJaJ hhCJ PJQJaJ hh,aCJ PJQJaJ hhCJ PJQJaJ hhFCJ PJQJaJ hh軥 CJ PJQJaJ 68:VXZ\,pt$&28:<>RT碥撕塑塑拴塑藰嚇v嚭薳㏕┧e韊㏕㏕ hhMRCJ OJPJQJaJ hh軥 CJ OJPJQJaJ hh抆CJ OJPJQJaJ hhP$CJ OJPJQJaJ hhP$CJ OJPJQJaJ hhMRCJ OJPJQJaJ hhCJ OJPJQJaJ hhCJ OJPJQJaJ hhN?CJ OJPJQJaJ #hh醂CJ OJPJQJaJ o( ,.04<`fhjz镛镛镛镛镛镛镛镛镛镛镛镛镛镛锿极湯镛铽飲z hhCJ OJPJQJaJ hh?CJ OJPJQJaJ h 0CJ OJPJQJaJ o( hh軥 CJ OJPJQJaJ hhCJ OJPJQJaJ hh軥 CJ OJPJQJaJ hhMRCJ OJPJQJaJ hhMRCJ OJPJQJaJ )0 000"0&040F0P0R0V0X0Z0h0镛图瞳图嚰图蛌eTeC hh塁CJ OJPJQJaJ hhMRCJ OJPJQJaJ hh\ |CJ OJPJQJaJ hh\ |CJ OJPJQJaJ hhGCJ OJPJQJaJ hh觬CJ OJPJQJaJ U hhCJ OJPJQJaJ hhiMsCJ OJPJQJaJ hhMRCJ OJPJQJaJ hh?CJ OJPJQJaJ hhCJ OJPJQJaJ NN訷XTOb0W筫o僨[OlQ鄗0Gl;`h堬S錘彇╟P働g檈 _N颯錘1u╟P僓SMOUS靣0005╟P働g檈5uP[Hr1齆 匭筟S靊 0╟P僨N 00 0y橆vXd亯 00颯(uIQ豽X[≒TN╟P働g檈N T異腫髞bOb惽廍-mail裇?R-N齎o僨[Of[/g钀0 踁0鑜a婲y 1╟P儁橆vN梍 T鰁╟P傶NvQ諲 T0 T{|VY盧y橆v 騗穬vQ諲 T0 T{|VY盧剉y橆vN梍蛻Y╟P T0 T{|VY盧y橆vcvQ諲hQ齎f[OVY盧y橆v2蟸膵歔*g坈VY剉y橆v(WdkT剉xvz_裇;m≧-N穬梍癳剉瀃(?`蹚U\ v^&{TVY盧濺誰 gsQ膲歔ag鯪剉 颯錘 cgq膲歔剉 z廭蛻癳╟P3╟P凍e鲖鑜fVY蛓蔛I{ I{颯US bY  4 TN*N,{N;N亯孾b篘P枼bN*Ny橆v5衏剉╟P僨N5uP[Hr孴fNb桯r擽軴cN魜6╟P僓SMO鵞╟P儁橆v膵N禰 g轛悂塀l剉 擽衏轛N禰3u鲖hD桍N6  鎷苸魦f衏鲖轛悇vt1u擭03u*bbk鰁魰2019t^4g30錯 錘異3b:N芉000mQ03u0W筽孴T€鹼篘0W @WS琋^g3曻S鷁Y'YW堐V鱏鷁YSOHO]N鱏|i1802T€鹼篘Y[噀y 噀~t010-58699280-819 異 100022 Ow010-58694812E-mailxsb@cpa.org.cnD桍N: 1-N齎o僨[O褃f[€b/gVYVY盧濺誰2-N齎o僨[O褃f[€b/gVY╟P僨ND桍N2-1D桍N2-2D桍N2-3D桍N2-4D桍N2-53y橆vXd亯2@2d2f2h2???????????镟暇癁嵂瀨瘄k|ZIZ|8 hh爌CJ OJPJQJaJ hhCJ OJPJQJaJ hhCJ OJPJQJaJ hh=-CJ OJPJQJaJ hhjbmCJ OJPJQJaJ hhW/CJ OJPJQJaJ hhW/CJ OJPJQJaJ h酳~CJ OJPJQJaJ o( hh 5?CJ OJPJQJaJ h酳~h酳~CJ OJPJQJaJ h酳~CJ OJPJQJaJ o( hh酳~CJ OJPJQJaJ f2?? 3.3H3?? 484:4D4f4?剙d箭G$H$WD[$\$`剙gd 0剙d箭G$H$WD`剙gd 0剙d箭G$H$WD`剙gdd箭G$H$[$\$gd?d箭G$H$[$\$`?gd剉d箭G$H$[$\$`剉gd酳~???333 33333333*3,3.3234363H3镛图酮檴yjyYjHyYy? hhgfeCJ OJ PJ QJ aJ hh?$CJ OJPJQJaJ hh\ |CJ OJPJQJaJ hS3CJ OJPJQJaJ o( hh\ |CJ OJPJQJaJ h 0CJ OJPJQJaJ o( hhHCJ OJPJQJaJ #hh) (CJ OJPJQJaJ o( hh?$CJ OJ PJ QJ aJ hh\ |CJ OJ PJ QJ aJ hh=.NCJ OJ PJ QJ aJ hh爌CJ OJPJQJaJ H3J3N3X3^3n3v3|3?????????????????4 4 4446484皲裾袢窕駸袢捜儀皲袢漶萲x锐`h?CJ PJaJ o(hh搤CJ PJaJ h 0CJ PJaJ o(hh' CJ PJQJaJ hhM$6CJ PJaJ h 0CJ PJQJaJ o(hhE *CJ PJQJaJ hhE *CJ PJaJ hh歒%CJ PJaJ hhSJCJ PJQJaJ hhSJCJ PJaJ hh歒%CJ PJQJaJ 84:4>4F4d4f4h4????????????????n5r5v5x5€5????:6<6T6V6X6Z6\6镛娃就尥尥尥尥尥蕲溚迖蛧娃巨娃囃噉囃湱0hh\ |0J>*B*CJ OJPJQJaJ ph)jhh\ |CJ OJPJQJUaJ hh漣CJ OJPJQJaJ hh漣CJ OJPJQJaJ h 0CJ OJPJQJaJ o( hh\ |CJ OJPJQJaJ hh\ |CJ OJPJQJaJ hhdCJ OJPJQJaJ &??t5?X6l6D7F7H7J7L7?????$d G$H$a$gd騌勦d箭G$H$WD[$\$`勦gdwJd箭G$H$[$\$gdwJd箭G$H$[$\$gd剙d箭G$H$WD[$\$`剙gdd箭G$H$WD[$\$`gd\6j6l6t6v6??????77777<7B7D7缰糯牛帲v嶿幣L=L牛h 0CJ OJPJQJaJ o( hh?CJ OJPJQJaJ 0hh\ |0J>*B*CJ OJPJQJaJ ph/jhh\ |CJ OJPJQJUaJ )jhh\ |CJ OJPJQJUaJ hh\ |CJ OJPJQJaJ hh?$CJ OJPJQJaJ hh\ |CJ OJPJQJaJ hh漣CJ OJPJQJaJ 0hh漣0J>*B*CJ OJPJQJaJ phD7F7H7J7L7d7???????????疳依愐m\K<+<+ hh\ |CJ OJPJQJaJ h 0CJ OJPJQJaJ o( hhiNjCJ OJPJQJaJ hh遹}CJ OJPJQJaJ #hhpCJ OJPJQJaJ o( hhHCJ OJPJQJaJ hhr%CJ OJPJQJaJ hwJCJ OJPJQJaJ hhr%CJ OJPJQJaJ #hhwJCJ OJPJQJaJ o(hwJCJ OJPJQJaJ o(hCJ OJPJQJaJ o(h賚CJ OJPJQJaJ o(????????????????88镞峡寎檔a▽TE8.hCJ PJaJ hh纙CJ PJaJ hh纙CJ PJQJaJ hh8uCJ PJaJ hh26CJ PJaJ hh]B5CJ PJQJaJ hh26CJ PJQJaJ hhh{QCJ PJaJ hhh{QCJ PJQJaJ ,jhhh{QCJ PJUaJ mHnHuhh賚5丆J PJaJ o(hh?v5丆J PJaJ o(hh悬[5丆J PJaJ o( hh3CJ OJPJQJaJ ??4888<8>8B8D8H8J8N8P8b8d8f8???? 刪刪]刪`刪gd^< 勷&`#$gd^<$t"d G$H$WD` `a$gd$凲d G$H$UD哈]凲齛$gd騌$勦d G$H$WD`勦a$gd8 8"8$8&8(8*8,8.828486888:8>8@8D8F8J8L8P8R8^8`8b8f8j8箦煮思思瓲墆qmqmqmqmc]c]YNh*20JCJaJo(h*2 h*20Jjh*20JUh4g<jh4g<Uhh"&5丆J PJaJ o(,jhh纙CJ PJUaJ mHnHuhh纙CJ PJaJ hh纙CJ PJQJaJ hhHCJ PJQJaJ h 0CJ PJaJ o(hh颭CJ PJQJaJ hhpCJ PJaJ o(hhHCJ PJaJ j8l8x8z8|8~8?????钺钜钋沟薄hh"&5丆J PJaJ o(h4g<h*2h^<h*20JCJaJo(h*20JCJaJo(hS30JCJaJmHnHuh^<h*20JCJaJ!jh^<h*20JCJUaJ ??$t"d G$H$WD` `a$gd:&P 1忼2P:p1W皞. 捌A!皧"皧#悐$悐%癝班 惄D猩陏寕K www.cpa.org.cn嗌陏寕K .http://www.cpa.org.cn/砷詠;糀瀕K@縴鉤砷詠;糀瀕K@縴鉤砷詠;糀瀕K@縴鉤砷詠;糀瀕K@縴鉤b  2 0@P`p€2( 0@P`p€ 0@P`p€ 0@P`p€ 0@P`p€ 0@P`p€ 0@P`p€8XV~PJ _HmH nHsH tHJ`?J ck噀 $1$a$ CJKH_HaJmH nHsH tH$A`?$ 貫祂=刉[SOFi?F nf恏圏h :V 44 la k ? 鄀Rh "W ?" 亯筽5乗丳^@P nf?Q賨)$1$[$\$a$CJKHOJ QJ *U`?* 厤 >*B*ph2V ?!2 騗繈顣剉厤 >*B* ph€€< @2< u$9r G$a$CJaJ)@A uxR E7 Char Char Char Char Char Char Char Char Char Char Char5丆J$\乤J NbN ^<u w'$9r &dG$Pa$CJaJr M$66Char Char Char Char Char Char Char Char Char Char Char5丆J$\乤J PK!倞[Content_Types].xml瑧薺?E鲄卸豶?ヘ微Iw},浔-j弰4 蛇w旄P-t#b螜{U畯銧擉T閁^h卍}悒)蛔*1P? 揯鬃W孱0)櫐T闉9<搇?ぼ$yi}佸;纞@囨?顚跄H滖男u? D谞z內/0娗盃瘥 $€ X3aZ⒁锣,癉0j~?叨蝏沩~i>赝3縗`??[G殁\??跼k.搒粣..椃碼婵?PK!ブх6 _rels/.rels剰蟡? 囷吔冄}Q颐%v/C/?h"脎O 劋秣?孂釘 毆免C?薶醰=偵叅?[xp啠{鄣_糚眩秣羌3緓镹男>掤搁U蟇L0斈屵呖z迃rx鳔脅稔h9T?奣/魁煜?鍃Y?雒'蟸?S琦棌~蜩鶅O_|w?馉镉圚t燒乤?d NG1-Rl苼?諶J鴚T锠疢1Kc柩"o he浪撣幝絇L-憒%绗臙甴Y7?qP.\L姼=岟薲穛炷?I爋fi墸?帽墘BRb?J款P_p蒅 茛▍i㎏鷗郿訉h汧梚櫷o?;7Q嫵2染媱珼?a/銐翾漱嶺厌W 藬霱卂膗H剄)薶 胺?:Vi豾?r態裶汐橌"r嫃?帓2l徠a麃C奲此U|嚮!8^顩?帼軤仯?A魶壭眲V韙鄨讕厏ls囔?4犁_=,涩返o聻TV 跥陲"苎鎎H唼灮???熯x薜躻-戏蹺鮸褾;氕衯踯`嘼3"G 'e\昮H柊O 话ㄩ恬愪'?劘i_wp伬 ??靺8魂i&丩Y%\铝?楎謝視=瞩伭壵阱綔 r6f 提3储淭厥厰)橗:陋ZK誏玸ゅ&C 鏜兣軟0€ [浪玴@注醏j扣? 媺耏咹唜Hi荤cT5A蕆跑@顢腍驇馴AZC硙i' RQ\m伕,zo?僩Q襲{Y\,Nψ?铸溷ら嵿L _?跆嘫7C6韽-fS宄h62密"5咍麥罭H凾[X?5太4X?Y龡豚殖2纅鷎h辈绅痠~tCKF#猥b +趙?m鑵4`眹!?U翞!昿5a:倊€{4韒笫m蝘o 萎c杽8m泛D矹秔S枪姗豓1铘?#S奿?3E?pS?疳W`る甸q]( ┻08樲w别 n撏A鲺[s枃)k8皓= Aa?R d趻删c楿咏瞬d)#換ueb恾满捷C!ず?i0福>4魫S?鋥z虮 F箎 4?sKvUKo瘸椒h垀1砵YU€奥V蠬塔5U8錠k;譁潘鮈9堚寂皹D 荀 ?*|FL迪鳡?A3兇伂>g类dm2iV值殍そ杕謌<殒r?[kv抶熞蠃p鎶sj?潩z伛礭[鑚堨叆Qv??縤u鈨?高?%M2羙J描?u舘%覎PK!褠煻'theme/theme/_rels/themeManager.xml.rels剰M ?匃倃oo雍?輬协勪56?$Q祉?.嘺緳i粭澤c2?h:闀q毩m胳嶡RN壻;d癭値o7g慘(M&$R(.1榬'J摐袏T鶂?V?&A然蠬鱱}狇|?絙{朠?除8塯/]As賲(⑵锑#洩L蔥汉倪PK-!倞[Content_Types].xmlPK-!ブх6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!mQtheme/theme/theme1.xmlPK-!褠煻' theme/theme/_rels/themeManager.xml.relsPK] E X (((+L"   6h0?2?H384\6D7?8j8? !"#%&')*p f2????  $(+k ) K p  E X?X?X  "+!!4晙餈  @€€€餒 ??  瘙饻?  餠B  C D"?餠B  C D"?餠B  C D"?餔B  # 8c"?養 S  ?  E "J#tL(#Lt*(#*tL(#Lt_Hlt119054865_Hlt119054866_Hlt119054867"""F @@@###F  "&=DS^bcde17:>ceg}€ 47;UWbdMNjky{}8:klpqrsyz{|€+34^dpu{13FIJikmz{}  "13BCEHKNQTWZ]bk ) , 4 5 9             ! # $ & ' 2 3 C F EH-0>D      ! # $ & ' C F 33s333s"1u|2C        ! # $ & ' 2 4 > A C F &*46=="#%%:>23GI{{ 12           ! # $ & ' C F 靬袃  匎^匎`﨎*o(ph.€凥刓H^凥`刓)勳刓^勳`刓.€剱刓^剱`刓.€?刓4^?`刓)勜 刓 ^勜 `刓.€剕 刓| ^剕 `刓.€ 刓 ^ `刓)勀刓^勀`刓.靬r慆        ℉('踾:dYznI5:JN6r荘l ??軥 ' >y f?塁 td! 躵纙???j騌U{1W抆wI!?$歒%X') (~F(db(mu)E * `*?-踗- / 9/W/ 0&0"0窶0+413S3]B5 6M$626*7_88?8Tb8!<4g<=A>N? 5?P@?@A=AEF蒆F*eF=HJ?KL7\LhN=.N!OpO?Ph{Q8]S躉T恲W梖XcZ?Z悬[?]^Cq^As_`€"` a$vbqSc\Vd齢d?egfejeeg,{g h}=iFViiNjk靌kjbmn~/n~oprOGr<siMsmsYus]*t8u?v?v^5w騃x@;y甪y>{\ | }?}2t}遹}酳~,n瘂&,欽?~}媫kN?蚲輍QZ獵纇Zn宭U%u搤?-]遅t 漣~o豱nf複H鱥賚=-/R3?tx?凮?赥 p??[ ]皔?Fc *2瀀( *翶??L|+e觬E醂Se謕i%颭9T靌酧e賗爌鱍P$wJ鑘SJ顇QQ,aV" S揵2?r%X;^<6k`o/j|0/隓d*RPvn}Ha^謎 rKsnl 01GMR*篋瀡"&鑥,'7鏶zi輟睮瞊 t s~+FP9iQ  @€` (E `` `0Unknown G*郃x Times New Roman5€Symbol3. *郈x Arial7E 筫ck\h媅€{SOQE  筫ck\h媅_GBK媅SO-筫ck厤'YW[&{茤-= €鷟?wiSO1NS噀-N媅;5 N媅_GB2312-= €鷟?N媅;= €鷟?褳SOSimHei;?媅SOSimSunA犽 BCambria Math 1h$gGtGW?@ABCDEFGHIJKLMN?PQRSTUV?XYZ[\]^??a???Root Entry F`撒樵c€Data -1Table5f3WordDocument