ࡱ>  bjbj >wj %L%L%L%L%L%`%`%`%8%4%\`%L('('D'D'D'(((=L?L?L?L?L?L?L$O~RcLL%(((((cLL%L%D'D'xL;.;.;.(FL%D'L%D'=L;.(=L;.;.nDgGD'p&)e(RE )LL0LFd?EG\_u  ( * , - h i j } |odYh=5CJOJQJh-V5CJOJQJh=5CJOJQJ^Jh5CJOJQJ^Jh/l]5CJOJQJ^Jh-V5CJOJQJ^Jh%*h%*CJaJnH tH /h%*h%*5B*OJQJ\^JnH phtH h h/l]5 h?5 h=5h=5OJQJh/l] h h h/l]h/l]h!Ih=!IJ* - i j cdkd$$Ifl4    (#D%0    D%4 laPf4yt$ h$Ifa$gd  $a$gd%* $  a$gd$a$     b c  L M N O ^ b e n v ῴ̉~ssssh=5CJOJQJh/l]5CJOJQJh-V5CJOJQJhwUOJQJhBSh5CJOJQJhCJOJQJh5CJOJQJhT hCJOJQJh5CJOJQJh^pOJQJ^Jh^p5CJOJQJh=CJOJQJhCJOJQJ(  }ggQggg$ h d6$Ifa$gd$ h d6$Ifa$gdewkd$$Ifl4    0+(#G0    D%4 laPf4ytI h$If    2 5 = _ b $ h $Ifa$gd\# h $Ifgd\#Ffb c kd$$Ifl    ֈ7 +  (#S S  0    D%4 laPp<ytc k $ h $Ifa$gdQx~ h $IfgdQx~  ;++ h $Ifgd\#kd$$Ifl4    ֈ7 +  (#S S  0    D%4 laPf4yt     h $Ifgd\#$ h $Ifa$gd\#  M ;($ h $Ifa$gd'gkd$$Ifl4    ֈ7 +  (#S S  0    D%4 laPf4ytM N O t u ~~$ h$Ifa$gd h d6dkd$$Ifl4    (#D%0    D%4 laPf4ytCnu v h$IfdkdF$$Ifl4    )#E%0    E%4 laPf4yt  }}}}}}xhh h $IfgdQx~Ff $ h$Ifa$tkd$$Ifl4    0)#I0    E%4 laPf4    < ?  h $IfgdQx~$ h $Ifa$gdQx~ ? @  B C V Y j &'OP]mqrs()+/ʿҝҝҝ܅}rgh-V5CJOJQJh=5CJOJQJhPWOJQJhXOCJOJQJhT h6CJOJQJh5ZhCJOJQJh!ICJOJQJh/l]5CJOJQJh!I5CJOJQJh=OJQJhCJOJQJhT hCJOJQJh CJOJQJhT h CJOJQJ%? @ H t ;++ h $IfgdQx~kd $$Ifl4    ֈv  )#@ *8  0    E%4 laPf4ytt w   h $IfgdQx~$ h $Ifa$gdQx~ ;++ h $Ifgd\#kd $$Ifl4    ֈv  )#@ *8  0    E%4 laPf4yt    h $Ifgd\#$ h $Ifa$gd\#  A ;($ h $Ifa$gd'gkd$$Ifl4    ֈv  )#@ *8  0    E%4 laPf4ytA B C h i $ h$Ifa$gd h d6akd$$Ifl4    )#E%0    E%4 laPf4i j } h$Ifgd41dkd$$Ifl4    )#E%0    E%4 laPf4yt wwwwwwr__ h d6$Ifgd\#Ff$ h$Ifa$gd41wkd$$Ifl4    0)#I0    E%4 laPf4yt41 #&$ h d6$Ifa$gdQx~ h d6$IfgdQx~$ h d6$Ifa$gd\#&'/F;(( h d6$Ifgd\#kd$$Ifl4    ֈv  )#@ *8  0    E%4 laPf4ytFIQnq$ h d6$Ifa$gdQx~ h d6$IfgdQx~$ h d6$Ifa$gd\#qrs;($ h $Ifa$gdkd$$Ifl4    ֈv  )#@ *8  0    E%4 laPf4yts{8kdh$$Ifl4    \ )#8  0    E%4 laPf4ytQx~$ h d6$Ifa$gdQx~ h d6$IfgdQx~$ h d6$Ifa$gdQx~ h d6$IfgdQx~ h $IfgdQx~$ h $Ifa$gdaN>+ h d6$IfgdQx~ h $IfgdQx~$ h $Ifa$gdkd0$$Ifl4    \ )#8  0    E%4 laPf4ytQx~'8%$ h $Ifa$gd'gkd$$Ifl4    \ )#8  0    E%4 laPf4ytQx~$ h d6$Ifa$gdQx~ h d6$IfgdQx~'()N[~k$ hd6$Ifa$gdN$ h$Ifa$gd h d6dkd$$Ifl4    )#E%0    E%4 laPf4yt41/789<?HNZ\89:;<ovw ȾȳȳȦ~zrhhPWCJOJQJh=OJQJh=h}fMh'gCJ jh#h'g h#h'ghohCJOJQJhT hCJOJQJh_wH5CJOJQJh=CJOJQJh=5CJOJQJh-V5CJOJQJh/l]5CJOJQJho5CJOJQJhb5CJOJQJ([\o hd6$IfdkdE$$Ifl4    (#D%0    D%4 laPf4ytzzzzzzubb h d6$IfgdQx~Ff$ hd6$Ifa$tkd$$Ifl4    0(#H0    D%4 laPf4 9;$ h d6$Ifa$gd\# h d6$Ifgd\#$ h d6$Ifa$gdQx~;<Dl;(( h d6$IfgdQx~kd$$Ifl4    ֈv  (#@ *8  0    D%4 laPf4ytlow $$Ifa$gd\# $Ifgd\#$ h d6$Ifa$gdQx~;(( h d6$IfgdQx~kd$$Ifl4    ֈv  (#@ *8  0    D%4 laPf4yt$ h d6$Ifa$gd\# h d6$Ifgd\#$ h d6$Ifa$gdQx~;/# $  a$gd'g $  a$gd!Ikd$$Ifl4    ֈv  (# @  * 8     0    D%4 laPf4yt C~r $$Ifa$gdQx~$ h d6$Ifa$akd $$Ifl4 04 laf4  $If CDFGwxy|#$ijkmnpqstvw}~znfbfbfbfbXRX h0Jjh0JUhjhUhehY$5CJaJh5CJaJhs=hm5CJaJhs=OJQJ hu5hT huCJOJQJhT hooCJOJQJhuCJOJQJhooCJOJQJhLI?hooCJOJQJh{ZhPWCJOJQJhPWCJOJQJ hPW5hT hPWCJOJQJ CDGxl $$Ifa$gdQx~$ h d6$Ifa$qkd!$$Ifl0n R>04 laxui $$Ifa$gdQx~$ h d6$Ifa$gdqkd!$$Ifl0n R>04 laxy|uii $$Ifa$gdoo$ h d6$Ifa$gdqkd,"$$Ifl0n R>04 la$jlmoprsuv|wwuuuuuuuugde h  d6^ qkd"$$Ifl0n R>04 la vgdeh]h&`#$$a$gdU2$a$gd}_&`#$ ~hehY$5CJaJhjh0JUh h0J <         ...)()()()()()00 P8$:po/ =!"#$% Dp$$IfP!vh#vD%:V l40    D%,5D%4aPf4yt$$IfP!vh#vG#v:V l40    D%5G5/  / 4aPf4ytId$$IfP!vh#vS#v #vS#v#v #v :V l <0    D%,5S5 5S55 5 / 4aPp<ytI kd:$$Ifl    ֈ7 +  (#S S   <0    D%4 laPp<ytI$$IfP!vh#vS#v #vS#v#v #v :V l0    D%,5S5 5S55 5 / 4aPp<yt$$IfP!vh#vS#v #vS#v#v #v :V l40    D%,5S5 5S55 5 /  / / 4aPf4yt$$IfP!vh#vS#v #vS#v#v #v :V l40    D%,5S5 5S55 5 /  / / 4aPf4yt$$IfP!vh#vD%:V l40    D%,5D%4aPf4ytCn$$IfP!vh#vE%:V l40    E%,5E%4aPf4yt$$IfP!vh#v#vI:V l40    E%55I/  / 4aPf4^$$IfP!vh#v#v@ #v*#v8#v #v :V l <0    E%55@ 5*585 5 / 4aPp<yt kdz $$Ifl    ֈv  )#@ *8   <0    E%4 laPp<yt$$IfP!vh#v#v@ #v*#v8#v #v :V l40    E%,55@ 5*585 5 / 4aPf4yt$$IfP!vh#v#v@ #v*#v8#v #v :V l40    E%,55@ 5*585 5 / 4aPf4yt$$IfP!vh#v#v@ #v*#v8#v #v :V l40    E%,55@ 5*585 5 / 4aPf4yt}$$IfP!vh#vE%:V l40    E%5E%4aPf4$$IfP!vh#vE%:V l40    E%,5E%4aPf4yt$$IfP!vh#v#vI:V l40    E%55I/  / 4aPf4yt41^$$IfP!vh#v#v@ #v*#v8#v #v :V l <0    E%55@ 5*585 5 / 4aPp<yt kd=$$Ifl    ֈv  )#@ *8   <0    E%4 laPp<yt$$IfP!vh#v#v@ #v*#v8#v #v :V l40    E%,55@ 5*585 5 / 4aPf4yt$$IfP!vh#v#v@ #v*#v8#v #v :V l40    E%,55@ 5*585 5 / 4aPf4yt$$IfP!vh#v#v8#v #v :V l40    E%+,5585 5 / 4aPf4ytQx~$$IfP!vh#v#v8#v #v :V l40    E%+,5585 5 / 4aPf4ytQx~$$IfP!vh#v#v8#v #v :V l40    E%+,5585 5 / 4aPf4ytQx~$$IfP!vh#vE%:V l40    E%5E%4aPf4yt41$$IfP!vh#vD%:V l40    D%,5D%4aPf4yt$$IfP!vh#v#vH:V l40    D%55H/  4aPf4l$$IfP!vh#v#v@ #v*#v8#v #v :V l <0    D%55@ 5*585 5 /  / 4aPp<yt kdk$$Ifl    ֈv  (#@ *8   <0    D%4 laPp<yt$$IfP!vh#v#v@ #v*#v8#v #v :V l40    D%,55@ 5*585 5 / 4aPf4yt$$IfP!vh#v#v@ #v*#v8#v #v :V l40    D%,55@ 5*585 5 / / 4aPf4yt$$IfP!vh#v#v@ #v*#v8#v #v :V l40    D%,55@ 5*585 5 / /  4aPf4yt}$$If!vh#v:V l4054af4$$If!vh#vR#v>:V l05R5>4a$$If!vh#vR#v>:V l05R5>4a$$If!vh#vR#v>:V l05R5>4a$$If!vh#vR#v>:V l05R5>4a^C 00002 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH 8`8 Normal_HmH sH tH \@\ $ Heading 1$$ h d6a$5OJQJkH`@` + Heading 2$$ h d6a$5CJOJQJkH^@^ - Heading 3"$$ h d6a$5OJQJkHf@f ( Heading 4*$$ h d6]a$5OJQJkHZ@Z , Heading 5$$ h a$6CJOJQJkHn@n 5 Heading 62$$ h  d6]^ a$5OJQJkHT@T * Heading 7$ h 6CJOJQJkH`@` 0 Heading 8$$ h  d6^ 5OJQJkHZ @Z / Heading 9 $d6 h 5CJOJQJkHDA`D Default Paragraph FontVi@V  Table Normal :V 44 la (k (0No List XB@X % Body Text$ h d6a$5OJQJkHRQ@R & Body Text 3$d1a$7CJOJQJkH4@4 )0Header  9r 4 @"4 40Footer  9r 0U`10 Hyperlink>*B*`P@B` . Body Text 2$ h d6a$5CJOJQJkHnR@Rn 6Body Text Indent 2 $ p^`a$CJOJQJkH.)@a. Page NumberlS@rl 7Body Text Indent 3 8^`CJOJQJkH\"@\ Caption$$ h d6]a$5OJQJkHnT@n Block Text/$ h 0d6]0^a$CJOJQJkHDY@D 8 Document Map-D  OJQJkHD@D # Balloon TextCJOJQJkHFV`F FollowedHyperlink >*B* phHCH 1Body Text Indentx^B'`B KComment ReferenceCJaJ4@4  K Comment Text>o> KComment Text ChartH @j@@ "KComment Subject!5\Jo!J !KComment Subject Char 5\tH Jo1J 7Balloon Text CharCJOJQJtH DoAD WE$Heading 1 Char5OJQJtH DoQD WE$Body Text Char5OJQJtH LoaL WE$Body Text 3 Char7CJOJQJtH b@rb WE$ List Paragraph'd^m$CJOJPJQJaJDoD cHeading 4 Char5OJQJtH 2o2 c0 Header ChartH HoH cHeading 7 Char6CJOJQJtH HoH cHeading 2 Char5CJOJQJtH HoH cHeading 5 Char6CJOJQJtH DoD cHeading 3 Char5OJQJtH LoL Y$Body Text 2 Char5CJOJQJtH HoH Y$Heading 9 Char5CJOJQJtH DoD Y$Heading 8 Char5OJQJtH FoF TBody Text Indent ChartH DZ@"D 30 Plain Text2CJOJQJaJtH Fo1F 20Plain Text CharCJOJQJaJ2oA2 90 Footer ChartH DoQD 9Heading 6 Char5OJQJtH VoaV 9Body Text Indent 2 CharCJOJQJtH VoqV 9Body Text Indent 3 CharCJOJQJtH XoX 9Document Map CharOJQJfH q tH F0@F 9 List Bullet 9 & F CJOJQJP>@P ;9Title:$ &#a$5CJOJQJ^JaJHoH :9 Title Char5CJOJQJ^JaJtH T@T9TOC 1< $ xx5;CJOJQJmHnHuH@H9TOC 2 =^:CJOJQJmHnHuBJ@B ?9Subtitle>$  a$5CJ,>o> >9 Subtitle Char 5CJ,tH >@> A9 Footnote Text@OJQJHoH @9Footnote Text Char OJQJtH @&`!@ 9Footnote ReferenceH*PK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭V$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3N)cbJ uV4(Tn 7_?m-ٛ{UBwznʜ"Z xJZp; {/<P;,)''KQk5qpN8KGbe Sd̛\17 pa>SR! 3K4'+rzQ TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn R!y+Un;*&/HrT >>\ t=.Tġ S; Z~!P9giCڧ!# B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv u"xA@T_q64)kڬuV7 t '%;i9s9x,ڎ-45xd8?ǘd/Y|t &LILJ`& -Gt/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0C)theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] v $$$$' / ~ *4:  b c   M u  ? t  A i &Fqs'[;lCxv  !"#$%&'()+,-./012356789  '! ! 8@0(  B S  ?j l m o p r s u v j l m o p r s u v  !>?(*,-?&'&&((7789<?NZ;<  C D F G x y # $ i j j l m m o p r s u v v  !>?(*,-?&'&&((7789<?NZ;<  C D F G x y # $ i j j l m m o p r s u v v  4T9 v8=jh ii17Lr4V=M>KF *EVykTE ZdHg) [8T2|Ti`{RttHs@b hh^h`OJQJo(h^`OJPJQJ^J.h^`OJ QJ ^J o(hHohp^p`OJ QJ o(hHh@ ^@ `OJQJo(hHh^`OJ QJ ^J o(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohP^P`OJ QJ o(hH^`o(.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.^`o(. ^`hH. pL^p`LhH. @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PL^P`LhH. ee^e`o(hH() ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.^`o(. ^`hH. pL^p`LhH. @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PL^P`LhH.M0^M`0o() ^`hH. L^`LhH. U ^U `hH. %^%`hH. L^`LhH. ^`hH. ^`hH. eL^e`LhH.@hh^h`)hh^h`o(.h8^8`OJQJo(hHh^`OJ QJ ^J o(hHoh ^ `OJ QJ o(hHh ^ `OJQJo(hHhx^x`OJ QJ ^J o(hHohH^H`OJ QJ o(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohp^p`OJ QJ o(hHh@ ^@ `OJQJo(hHh^`OJ QJ ^J o(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohP^P`OJ QJ o(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohp^p`OJ QJ o(hHh@ ^@ `OJQJo(hHh^`OJ QJ ^J o(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohP^P`OJ QJ o(hH@hh^h`) kTEttHs17 *E2|Ti) [M> V= 8=Z ngQB)Jz>OuBb %nu2I^ !I C M s0*Cr~>DlBS&CH;!d"!,"#\#$n$$WE$Y$H %7&R8&'(E(n(v(`'*=~*C=-k.\u.|0U2D3"6kL6d67Uo8%39$: g;f@=j?x?{i@RD!5F_wHdIKM*M[vM\N%NkRNQ%QcV7W`SX5Z{Z.\_F]/l]_a=abbWCb]bLd2@dae}pe'gWph9iDi_7k;ly3mCn5 oTVooo ro^pEqS/rUsQuv$vrvwgwJxyi5y*6{2n{mH|O3}Qx~s~u9'?A DSXOe`\ c)-'lOc[;P}& R[KPW2+s=wvU/Ni{W ^W#M&?GzZ)-0}_zg%oH UBut4VEqueV2Ume.BBTnc=<Wnxy T}DwU:=qT!H>"Yq%*BN=*"O+`e*WIWI]e[ >>-VI}0 Lx;B`pm41Ip*AQW} bSNdLs0d[bYj l @  @Unknown G*Ax Times New Roman5Symbol3. *Cx Arial3*Ax TimescCG Times (W1)Times New Roman5. .[`)Tahoma7.@ Calibri9=  @ ConsolasY CG TimesTimes New Roman?= *Cx Courier New;WingdingsA$BCambria Math"h+VZ8G6c   !r4e e  3qXZ ?*M2 ! xx 2DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona Potts Whyte, Alyson@         Oh+'0 ,8 X d p |4DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona Potts Normal.dotmWhyte, Alyson11Microsoft Office Word@0@<~@@DY ՜.+,D՜.+,t0 hp  e  3DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) TitleP <D_NewReviewCycle  !"#$%&'()*+,-./0123456789:;=>?@ABCDEFGHIJKLMOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwyz{|}~Root Entry F*Data <:#1TableN|SWordDocument >wSummaryInformation(xDocumentSummaryInformation8MsoDataStore5П'OKI4GXAT4==25П'Item  PropertiesUCompObj r   F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q