ࡱ> [ R8Ybjbj2ΐΐ#####7778o7)i)k)k)k)k)k)k)+.>k)-#k)##4)''': ##i)'i)'';(c(Y%75$TS(U))0)[(.%.c(c(&.#('k)k)Y&). : Of[NN~T[3Accounting Comprehensive Experiments 3 zNxBK030011 f[e48 f[R1.5(uNNOf[ z'`(_Od?zN _^ Ng8ls [[N^NS 0ؚ~"RO[ 0Yef['Y~ADVANCED FINANCIAL ACCOUNTINGN0[v'`(NNR 0ؚ~"RO 0 z/fbT~Nm{tf[bOf[NN_vN_O z 9hncONN,gyW{QeHhNYef[Rv[c Of[,gyNNvf[u(W|~f[`NN 0R~Of[ 00 0-N~"RO 0KNT _vN z0,g z/fOf[NN,gyW{Qv͑s ؚ~"ROYef[[`NR[NW{Qf[u[RKbR0]VRm[twƋvt0[W{QNN"O]\OvLNS_T]\O\OΘwQ g>N{͑v\O(u0[vNR(WNOf[umeQccTtONTv^O0Tv^"Rbh0Muё]wQOTn{OvW,gt0W,gelSt^(uN[ R[;p Tf[NNNO]\Ov[Ed\OR cؚf[uvd\ObSRg0㉳QvR0N0[vvNBl [vvv(WN;pf[uNNO]\Ov[Ed\Ob cؚ Tf[NSs0RgT㉳QvR0 ,g[;NNؚ~"ROmSvRWv[EDe:NO Blf[uۏLN|Rvd\O~ Rm[OtNelvt㉌TЏ(u0ǏONTv^O[ cc TNc6R NONTv^T^ TNc6R NONTv^&RYtv:S+RǏTv^"Rbhv[ ccTv^"Rbhv6RelSbǏMuё]wQO[ cclQAQNy 2014t^7g ,{VHr020;NSfN[1bdnz~ón^O@n^h }=CJOJPJQJ^Jo(hCCJOJPJQJ^Jo(hv.hCCJOJQJ^Jo(#hXbhCCJOJPJQJ^Jo(h }=CJOJPJQJo(hCCJOJPJQJo(hCCJOJQJo(hv.hCCJOJQJo(hXbhCCJOJPJQJo(hC5CJPJaJo(hChC5CJPJaJhChC5CJ,KH,\aJ,!hChC5CJ,KH,\aJ,o(d4 6 T  }kfdh7$8$H$WD`fgdJ8"dhG$H$WD`"gd@ $dha$gd@$d G$H$a$gd&{$88WD2XDdYDd`a$gd&{8d G$H$WD`gdCd G$H$WD`gdC$2d G$H$WD`2a$gdC$a$gdC   " * 0 2 4 6 8 D J R T ޲Τ햌xqaQF8h@B*CJPJo(phh@CJPJaJo(h@5B*CJPJaJphhJ|h&{5CJPJaJo(h@PJ\h@CJ,PJQJ\h$CJ,PJo(h@CJ,PJQJhChC5CJPJaJhCCJOJPJQJ^Jh }=CJOJPJQJ^Jo(h@CJOJQJ^Jo(hv.hCCJOJQJ^Jo(hCCJOJPJQJ^Jo(#hXbhCCJOJPJQJ^Jo(   F H n v z |  6 @ h l x B R Z \ n p 6@DJNX־񣘋rgrgrrgrgrgrh^CJOJQJo(h^h9CJOJQJo(h#CJOJQJo(h@CJPJ\aJo(h@CJPJ\aJhBAh9CJOJPJo(hxCJKHOJQJo(h(CJKHOJQJo(h jCJOJQJo(hJ8h9CJKHOJQJo(hxCJOJQJo(hJ8h9CJOJQJo($ n :PVdjt$dh$G$H$Ifa$gd~0dhWDXD2`0gd#dh7$8$H$WD`gd%fdh7$8$H$WD`fgd^dhG$H$WDXD2`gd#dh7$8$H$WD`gdJ8 X\p,.:<>PTVbdhjrt溰ymh/Mh#CJ\o(h@\aJ!h}h@5OJQJ\aJo(h@5\aJh@5QJ\aJh@CJPJ\aJh@CJPJaJh@CJPJaJo(h>CJOJQJo(h/MCJOJQJo(h^CJOJQJo(h^h9CJOJQJo(hlLCJOJQJo((kd$$IfT4r"J"L(E  20"44 lap2Tdh$G$H$Ifgd/MFfFf$d$G$H$Ifa$gd~$dh$G$H$Ifa$gd~ &(.2HJLNPXZdrtvxz &2Ⱦ۾妚吃xoh@5CJ\h@CJPJ\aJh@CJPJ\aJo(h@B*CJphh/Mh@CJ\o(h/Mh/MCJ\o(h/Mh#CJ\o(h}h@\aJh@5\aJh@5\aJo(h#5\aJo(h@\aJh }=\aJo(h/Mh@CJ\( "$&*,.2JNRTVXFf!dh$G$H$Ifgd/MFf $dh$G$H$Ifa$gd~X\^`dtx|~FfuFfadh$G$H$Ifgd/MFfA$dh$G$H$Ifa$gd~FfFf$dh$G$H$Ifa$gd~  Ff(Ff%Ff"$dh$G$H$Ifa$gd~ &Rb  B\dhWD`gd/MWdHWD$^`Wgd@ dH^gd$[ dH^gd@dHWD`gd@dHWD`gd@dHG$H$WD`gd@dhG$H$WD`gd@2Dv|RTV\b  ,>BDF\żμżżՖxhh/Mh/MCJOJQJ\o(h/Mh/MCJOJQJo(h/MhRhCJOJQJ\o(h/MhRhCJOJQJ\h/M5CJOJQJ\o(h/M5CJ\o(h$[CJ\o(h@CJ\o(h@CJ\h@5CJ\o(h$[5CJ\o(h@5CJ\h$[h$[5CJ\o((\v(N^xvdhWD`gdbLdHWD`gd$[ dH^gd@ dH^gdRhdHWD`gdRhdHWD`gdRh dh^gd/MdhWD`gd/M&(*6@jtv(FNPRXbn|ǽǽǽǩ}}p}h$[h$[5CJ\o(h$[5CJ\o(h$[5CJ\h@CJ\hUCJ\o(hRhCJ\o(hRhCJ\h$[hRh5CJ\o(hRh5CJ\o(hRh5CJ\h/Mh/MCJOJQJ\o(h/MhFCJOJQJ\o(h/MhRhCJOJQJ\o()&N^tvxzdhptĹuj\jhs\Xhs\XCJOJQJo(hs\XCJOJQJo(h@CJPJaJh@CJPJaJo($h~h@B*CJOJQJ\phh~hs\XCJOJQJo(h~h9CJOJQJo(h@CJPJ\aJh@CJPJ\aJo(hbLhbLCJOJQJ\o(hbLh$[CJOJQJ\o(hbLh$[CJOJQJ\#vnFdhWD`gd';dhG$H$WDXD2`gdFdh7$8$H$WD`gds\XdhG$H$WD`gds\X dh^gdbLdhWD`gdbL>XhjlJRx,.rvx㸪{{{hU%hFCJOJPJQJaJnHo(tH%h@CJOJPJQJaJnHo(tHh';CJOJQJo(h';h';CJOJQJo(h';h9CJOJQJo(h9OJQJhPuh@CJPJaJo($hs\Xh9B*CJOJQJo(phhs\XCJOJQJo(hs\Xhs\XCJOJQJhs\Xhs\XCJOJQJo(hs\Xh9CJOJQJo(!F0rtvxRHHHDIIIIJJdlgd$@- vWD,`vgd#dpWD`gd#dpWD`gd#dpgd#dpgd@dhWD`gd';xHHHHHH$H>HRHXHjHlHvHxHŲŲל~hVŲDD#hs2h#CJOJPJQJaJo(#h-h#CJOJPJQJaJo(+h-h#CJOJPJQJaJnHo(tH h-h#CJOJPJQJaJh-h#OJQJU+hs2h#CJOJPJQJaJnHo(tH%h#CJOJPJQJaJnHo(tH#h h#CJOJPJQJaJo(+hs2h#CJOJPJQJaJnHo(tH#hs2h#CJOJPJQJaJo(] Pc Y[IQV;N ؚ~"RO NS"~'Yf[QHr>y 2014t^7g ,{VHr0[2]?^e 4b_f;N ؚ~Of[ -NVNl'Yf[QHr>y 2014t^1g ,{mQHr0[3]T%fs _l;N ؚ~"RO :gh]NQHr>y 2011t^8g ,{NHr0[4]PNf;N ؚ~"RO Ye'Yf[QHr>yQHr 2006t^8g ,{NHr0[5]\gtQ:_;N ؚ~"RO S'Yf[QHr>y 2007t^8g ,{NHr030vQNSDeONOQR2015t^Hr -NNSNlqQTV"?e 2015t^2g zOOQHr>y0 0zl[ 0Yef['Y~[v'`(NNRzl/fN蕔^(u'`_:_vf[y /f['`_:_vNNN0 zV~bVsLzlSO| NT{|~~~Nm;mRvzRYt:Nxvz[a cgqsLz6R Blf[uccT*Nzy_z[aS~z[Rv{S~z3ub0,g蕞[ zvYef[vv/ff[uYccT*Nzyv_zV0{SۏLcknxv~z3ub :NNT(WTLTNۏLcknxvzRYtSz6ey{RSb}YZW[vW@x0Ǐ,g zv~`N,f[u^q~ccbVT*Nzyvn0^~zv{03ubS4~I{[R N cؚf[uRgT㉳Qs[zy3ubS4~vR0N0[vvNBlǏ,g zvf[`N W{Qf[u(WNNO]\OǏ z-NmzYtvYtbTR0;N/fccTy`Q N@bmzyS~z3ub0 N0[yvn`Q^S[yvTyf[e_QBl[yv{|W_ZP ZPW@xW~TxvzReo:y1Xy geHr020vQNSDeYQ~qQNSDnI{0xHHHHHHHHHHHHHHHHHHHHHII(I*I4IIBIDIFIHIJI˸ݢݐzzzhRhRzzR+h-h#CJOJPJQJaJnHo(tH#h-h#CJOJPJQJaJo(+hIh#CJOJPJQJaJnHo(tH#hIh#CJOJPJQJaJo(+hs2h#CJOJPJQJaJnHo(tH%h#CJOJPJQJaJnHo(tH#h h#CJOJPJQJaJo(#hs2h#CJOJPJQJaJo( hHh#CJOJPJQJaJ JItIIIIIIIIJJJJ Jn\J=1=huhwl*CJ,PJo(huhwl*CJ,PJQJ"hwl*B*CJOJPJQJo(ph"hRB*CJOJPJQJo(ph"hJ4B*CJOJPJQJo(ph"hNpB*CJOJPJQJo(phhs2h#KHOJQJaJo(h#KHOJQJaJo(#hs2h#CJOJPJQJaJo(+hs2h#CJOJPJQJaJnHo(tH+hIh#CJOJPJQJaJnHo(tH#hIh#CJOJPJQJaJo(JJJJ J JJJJJ*J>JK L4LLL0dhWD`0gdwl*d 2WD`gdwl*dhG$H$WD`gdwl*$dh1$G$H$`a$gdwl* & F"dhG$H$WD`"gdwl*$88WD2XDdYDd`a$gdwl*dlgd$@- J(J*JJBJLJTJXJJKKKKKKKL L$L4LNLtLLLLLLLLͻ͜zdzdzdWhuhwl*CJPJaJ+huhwl*CJOJPJQJaJnHo(tH#huhwl*CJOJPJQJaJo(huhwl*CJPJ\aJo(huhwl*CJPJ\aJ huhwl*CJKHOJQJ^J#huhwl*CJKHOJQJ^Jo(huhwl*CJPJo(huhwl*CJPJaJo(huhwl*PJ\huhwl*CJ,PJQJ\LLLLLLLLLLLLMMM$M*M.M@MDMXMZM^M`MbMdMnMMMMMMMMMMMMMMMMMMMN NNNNNNN&N6NM@MDMTMXM\M^MFf3Ff.$d$G$H$Ifa$gd&$dh$G$H$Ifa$gd&^M`MdMfMhMjMnM~MMMMMMMMMMMMMMMMMMFf:Ff7$dh$G$H$Ifa$gdP$dh$G$H$Ifa$gd&MMMMMMMMMMMMM NNNNNNN N"N&N>NFfSDFf-A$dh$G$H$Ifa$gdP$dh$G$H$Ifa$gd&Ff>>NBNFNHNJNNNPNRNTNXNZN\N^N`NbNdNfNhNjNnNpNrNtNvNxNFfJFfmG$dh$G$H$Ifa$gdP$dh$G$H$Ifa$gd&xNzN|N~NNNNNNNNNNNNNNNNNNNNNNFfSFfPFfM$dh$G$H$Ifa$gd&NNN$O8OvOOOOPhP|PPPPPTQQQQRVdHWD$^`Vgdwl*dHWD`gdwl*dHWD`gdwl*dHG$H$WD`gdwl*dhG$H$WD`gdwl*NNNNNNOOO"O$O2OvOxOzOOOOOOPPPP"PZP`PbPfPhPvPPPPPPPPPTQ\Q^Q`QrQxQ~QQQQQQQQQQR*R,R.R4RRͥͥͥhuhwl*CJ\o(huhwl*CJ\!huhwl*5CJOJQJ\o(huhwl*5CJ\o(huhwl*5CJ\huhwl*CJPJ\aJhuhwl*CJPJ\aJo(huhwl*CJ<R*R:RRRR4SNSrSSSSTHTbTTTTTpUUU$dHWD`a$gdwl* $dHa$gdwl*dHWD`gdwl*VdHWD$^`Vgdwl*dHWD`gdwl*RRRRRRRRRRR4S6S8SNSrStSvS|SSSSSSHTJTLTbTTTTTTTTTTTU2UhUjUnUpU~UUUUU VVVVJVLV\Vhuhwl*CJPJ\aJhuhwl*CJPJ\aJo(huhwl*5CJOJQJo(huhwl*CJ\o(huhwl*CJ\!huhwl*5CJOJQJ\o(huhwl*5CJ\o(huhwl*5CJ\7UU VVHVJV\VVVVW*WBWhW4XxXXXXXdpgdwl*dHG$H$WD`gdwl*dHG$H$WD`gdwl*dHG$H$WD`gdwl*VdHWD$^`Vgdwl*dHWD`gdwl*\VVVVVVVVVVVVWWWWW*W@WPWTWXWZW^WbWfWhW2X4XxXXXõޠފޠޖxb+huhwl*CJOJPJQJaJnHo(tH#huhwl*KHOJPJQJaJo(huhwl*CJ\o(huhwl*CJo(huhwl*CJhuhwl*CJQJ\huhwl*CJPJ\aJhuhwl*CJPJaJhuhwl*CJPJaJo(huhwl*CJ\huhwl*CJQJhuhwl*CJQJo(XXXXXXXXXXXXXXXXXYYYY Y$Y&Y*Y,Y0Y4Y6Y8Y~vrvrvrvrnr~hJ4hPjhPU h@hwl*huhwl*KHOJQJaJo(3huhwl*CJOJPJQJaJmH nHo(sH tH#huhwl*CJOJPJQJaJo(+huhwl*CJOJPJQJaJnHo(tH+huhwl*CJOJPJQJaJnHo(tH#huhwl*CJOJPJQJaJo(XXXYYYY"Y$Y(Y*Y.Y0Y2Y4Y6Y8Y&dPgdwl*dlgd$@- vWD,`vgdwl*dpgdwl*dpWD`gdwl*0182P. A!"#$%S x$$If!vh5L555(5E #vL#v#v#v(#vE :V 4 20"+++,5L555(5E / / p2Td$$If!vh5L55555"55#vL#v#v#v#v#v"#v#v:V 4h P0"+++++++,5L55555"55/ / / / / / / / pPTkdz$$IfT4hִ"Jl"L" P0"    44 lapPTf$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 4x Z0"+++++++, 5L5555555 / / / / / /  pZTkds$$IfT4x "Jl"L Z0"$$$$44 lapZTO$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0",,5L5555555 / / / yt/MTkd $$IfT "Jl"L0"$$$$44 layt/MT%$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0",, 5L5555555 yt/MTkd$$IfT "Jl"L0"$$$$44 layt/MT$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0",5L5555555 yt/MTkd $$IfT "Jl"L0"$$$$44 layt/MT$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0",5L5555555 yt/MTkd@$$IfT "Jl"L0"$$$$44 layt/MT$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0"5L5555555 Tkd`$$IfT "Jl"L0"$$$$44 laT$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0"5L5555555 Tkdn$$IfT "Jl"L0"$$$$44 laT$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0"5L5555555 Tkd|$$IfT "Jl"L0"$$$$44 laT$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0"5L5555555 Tkd!$$IfT "Jl"L0"$$$$44 laT$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0"5L5555555 Tkd$$$IfT "Jl"L0"$$$$44 laT$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0"5L5555555 Tkd'$$IfT "Jl"L0"$$$$44 laT~$$If!vh5L555(5E #vL#v#v#v(#vE :V 4 20"+++,5L555(5E / / p2yt }=Tj$$If!vh5L55555"55#vL#v#v#v#v#v"#v#v:V 4h P0"+++++++,5L55555"55/ / / / / / / / pPyt }=Tkd4,$$IfT4hִ"Jl"L" P0"    44 lapPyt }=Tl$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 4x Z0"+++++++, 5L5555555 / / / / / /  pZyt }=Tkd91$$IfT4x "Jl"L Z0"$$$$44 lapZyt }=TO$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0",,5L5555555 / / / ytPTkd|6$$IfT "Jl"L0"$$$$44 laytPT$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0", 5L5555555 yt }=Tkd9$$IfT "Jl"L0"$$$$44 layt }=T$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0"5L5555555 yt }=Tkd<$$IfT "Jl"L0"$$$$44 layt }=T%$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0",,5L5555555 ytPTkd@$$IfT "Jl"L0"$$$$44 laytPT%$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0",,5L5555555 ytPTkd,C$$IfT "Jl"L0"$$$$44 laytPT$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0"5L5555555 yt }=TkdRF$$IfT "Jl"L0"$$$$44 layt }=T$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0"5L5555555 yt }=TkdlI$$IfT "Jl"L0"$$$$44 layt }=T$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0"5L5555555 yt }=TkdL$$IfT "Jl"L0"$$$$44 layt }=T$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0"5L5555555 yt }=TkdO$$IfT "Jl"L0"$$$$44 layt }=T$$If!v h5L55555555 #vL#v#v#v#v#v#v#v :V 0"5L5555555 yt }=TkdR$$IfT "Jl"L0"$$$$44 layt }=Tb 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~PJ_HmH nHsH tHJ`J @cke $1$a$ CJKH_HaJmH nHsH tHV@V Rh 1$$dh@&WD`5CJ KH,PJ\aJ,$A $ ؞k=W[SOBi@B nfh3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛KY,e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!mQtheme/theme/theme1.xmlYMoE#F{oc'vGuرhF[x=ޝzvg53NjHHzZ $ʯI)*E_N&IA!>Ǽ3xN>UWL0Č߫߿z}rx{h9T8T/χ?xY'~3S~O_|w)ӈHt=a+d NG1-RlƁ1RJwT蠯M1K"o he˓ێ½PL-|%EhY7'qP.\L=dqķ3Iofi.ñBRb-JP_pG ݢiKtdӌhFio7;7Q2ȾD>a/Q>XW ˔M_uHq)h +:Viw4rBqϫ"r!2laCbU|!8^8>ܠ,AбVt׎~ls14_=,ɬožTV G"ѦbH'.4x޵w-ϷE|F;v`b3"G 'e\fHO '$i_wp >*8i&LY%\,xҕ= r6f 3Tʅ):ªZKLs&C Mܛ0 [˫p@ע`j۽7 YHxHicT5Ar@HZAZC}i' RQ\m,zo,gQu{Y\,Nר/=L _.̇Y7C6-fSh62"5NHT[X65̫4X%Yֳ2fkhi~tCKF#b +w1m|4`!:U!p5a:~{4mmio ήc8mDJpSǹ橠V1?#Si?3E'pS2W`qB]( 08w nA[s)k8= Aa?R dڒɾcUӽ˲d)#Queb}C!&i0>4S7{z F} 4sKvUKoȳh~1jYUVH5U8Vk;֜L9ŰD ?*|FL"A3>g]dm2iVֵ褽mg    X2xxHJI JLNR\VX8Y!#-.01:<>? X \vFJLLL^MM>NxNNRUX8Y "/23456789;=@@  @H 0(  0(  B S  ? 27EHPSW\qxy}68 $'(,-29<=AB(*+,02ADTWe 8:<DE:<=>GH^`abfhoqwxBCPQ    " $ G I n p     ( * / 0 R T Y Z z | } ~        T U _ ` b c i j l m q r x }   !"%&Vabo135=>WYZ[devxyz~BCRqsu}~#%&'01BDEFJKYZx #%-.VWdflmvx;<JLTU]_tv~ 47GJ   , / Z ^ fgLT33s3333333s33333ss3 ':;  U U@DNOcq %&:;   !#%'**UUMLVMLV%0MLVW\l1D-,#@ j~(^9&wl*$@-v.E23J4J8'; }=FbLlLaL/MM Qs\X$[Np&{~C@x%#UI1RhPR>^L$sa@( HHHHUnknown G*Ax Times New Roman5Symbol3. *Cx Arial;= |8ўSOSimHei;([SOSimSunE4  N[_GB2312_oŖў-= |8N[7. [ @VerdanaA$BCambria Math 1hL:;' ! !!-!),.:;?]}    & 6"0000 0 000000 =@\]^([{  0 0 00000;[d2qHX?R2!xx_o(u7bHaiHua Oh+'0X   ,8@HP ΢ûNormalHaiHua26Microsoft Office Word@x@үl@J% ՜.+,0 X`t|  ΢й!    !"#$%&'()*+,-./0123456789:;<=>?@ACDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklnopqrstuvwxyz{|}~Root Entry Fl%Data BU1Tablem.WordDocument2SummaryInformation(DocumentSummaryInformation8CompObju  F#Microsoft Office Word 97-2003 ĵ MSWordDocWord.Document.89q