会计?D1ú×?óé?3ò×???¨éèμ?????

?????aòa￡o??ê?3é±??ùì???μ?μ?àí?àà???1ú?ê?3ò×μ?×è°-×÷ó???×?2úòμ?ú?3ò×μ?·￠?1??D?±???êó?￠?°?à??Dè?óàí???±è??a?-??·￠?1?????à?üμ?1ú?òμ??3ò×á??á?ü′ó?￡±???μ?′??úê11ú?ê?3ò×êüμ?1??°μ?×è°-￡??÷1ú?￡í?í¨1yFTAé??á?ü??D?ê?μ??-??ò?ì??ˉ×é?ˉà′?¨??±???μ?×÷ó??￡????′óêμ?¤μ????è?a???ò1ú×?óé?3ò×???¨éèμ?ó°?ìòò??￡???μ???2ìμ?àíòò???￠?-??·￠?1???????D1ú×?óé?3ò×???¨éèμ?ó°?ìμ?????D?￡?ò?′ó?D?úì??D1ú×?óé?3ò×???¨éèμ?ì?μ??°?????????￡
????1??ü′ê￡o?-??·￠?1????￡?μ?àíòò??￡??D1ú￡?×?óé?3ò×??￡?òyá|?￡Dí
?????Dí?·?àào?￡oF752.7?????×±êê???￡oA??????±ào?￡o1002￡-0594(2012)01￡-0004￡-08


±????aè????-?2 ?′°2×°PDF?ˉàà?÷ó??§???è????°2×° ?-°?è???
′?è??òμ???ààêò