ࡱ>  @ Cbjbjʚʚ <d   GGG8HGdG g h0F5CJh> h0F7 jh0Fh> h0F7CJOJQJ^Jh> h0FCJOJQJ^Jh> h0F5CJOJQJ^Jh> h0F5h> h0FOJQJ^Jh> h0F5OJQJ^J h> h0F#STU" # H t u p#p#p#p#p#p#p#'@'@cckd$$IfTl4    s''  t0    4 laf4T$ h$Ifa$gd0F hd6gd0Fgd0F$ h d6a$gd0Fgd0F dBu dd{dk@k @k@k@k @k@fFf1$ h$Ifa$gd0Fvkd$$IfTl4    0s'  t0    4 laf4T h$Ifgd0F    : = d ddd dd$ h $Ifa$gd0F h $Ifgd0F= > F Z ?d/d/ d h $Ifgd0Fkd<$$IfTl    ֈ#s'o n   t0    4 laTZ ] e dd dd h $Ifgd0F$ h $Ifa$gd0F ?d/d/ d h $Ifgd0Fkdn$$IfTl    ֈ#s'o n   t0    4 laT   dd dd h $Ifgd0F$ h $Ifa$gd0F  ?Ȕ0p#0p# h d6gd0Fkd$$IfTl    ֈ#s'o    n      t0    4 laT / [ \ o '@'@~d~d h$Ifgd0Fckd$$IfTl4    s''  t0    4 laf4T$ h$Ifa$gd0F dx@x @x@x@x @x@scdc d h $Ifgd0FFf $ h$Ifa$gd0Fvkd $$IfTl4    0s'  t0    4 laf4T   dd dd h $Ifgd0F$ h $Ifa$gd0F  & ? ?d/d/ d h $Ifgd0Fkd*$$IfTl    ֈ#s'o n   t0    4 laT? B J m p dd dd h $Ifgd0F$ h $Ifa$gd0Fp q y ?d/d/ d h $Ifgd0Fkd\$$IfTl    ֈ#s'o n   t0    4 laT dd dd h $Ifgd0F$ h $Ifa$gd0F ?Ȕ/d/ d h $Ifgd0Fkd$$IfTl    ֈ#s'o n   t0    4 laT  % ( dd dd h $Ifgd0F$ h $Ifa$gd0F( ) * + ?d0p#0p# h d6gd0Fkd$$IfTl    ֈ#s'o n     t0    4 laT+ P | } '@'@{{ hd6$Ifgd0Fckd$$IfTl4    s''   t0    4 laf4T$ h$Ifa$gd0F uu uuu up ]]  h d6$Ifgd0FFf?$ hd6$Ifa$gd0Fvkd$$IfTl4    0s'   t0    4 laf4T  (BE  h d6$Ifgd0F$ h d6$Ifa$gd0FEFNa?,,  h d6$Ifgd0FkdJ$$IfTl    ֈ#s'o n   t0    4 laTadl  h d6$Ifgd0F$ h d6$Ifa$gd0F? ,,  h d6$Ifgd0Fkd$$IfTl    ֈ#s'o n   t0    4 laT  h d6$Ifgd0F$ h d6$Ifa$gd0F?,,  h d6$Ifgd0Fkd$$IfTl    ֈ#s'o n   t0    4 laT ?B  h d6$Ifgd0F$ h d6$Ifa$gd0FBCKe? ,,  h d6$Ifgd0Fkd$$IfTl    ֈ#s'o n   t0    4 laTego  h d6$Ifgd0F$ h d6$Ifa$gd0F? 0p#(p#$a$gd0F  d6gd0Fkd$$IfTl    ֈ#s'o n      t0    4 laTKLUVp#''o __ hd6$Ifgd0Fhkdj$$IfTl4    s''  t0    '4 laf4T$ hd6$Ifa$gd0F  d6gd0Fgd0FVWj~ss hd6$Ifgd0F{kd $$IfTl4    0s'  t0    '4 laf4T~pp ppp pk XX   d6$Ifgd0FFf#$ hd6$Ifa$gd0F{kd $$IfTl4    0s'  t0    '4 laf4T  %(7$  d6$Ifa$gd0F  d6$Ifgd0F n d6$Ifgd0F()1?H 5 $  d6$Ifa$gd0F  d6$Ifgd0Fkd%$$IfTl4    r#s'n  t0    '4 laf4T?BCDE $  d6$Ifa$gd0F$ n d6$Ifa$gd0FEFNk7$$   d6$Ifgd0Fkd&$$IfTl4    ֈ#s'n o    t0    '4 laf4TEFopj !VW}~  457<=vwycdeߟߍߍЀssldjh}U h0Fh?Ph0Fh0FCJ^JaJh> h0FOJQJ^J"h0Fh0F7CJH*OJQJ^J"h0Fh0F67CJOJQJ^Jh> h0FCJOJQJ^Jh> h0F5CJOJQJ^Jh0Fh0FCJOJQJ^Jh0Fh0F7CJOJQJ^J h0Fh0FCJOJQJ^JaJ%knop.kd&($$IfTl4    \s'n   t0    '4 laf4T$  d6$Ifa$gd0F$ n d6$Ifa$gd0Fpx $  d6$Ifa$gd0F$ n d6$Ifa$gd0F$  d6$Ifa$gd0F  d6$Ifgd0F]J4 $  d6$Ifa$gd0F  d6$Ifgd0FkdE)$$IfTl4    \s'n   t0    '4 laf4T.kdV*$$IfTl4    \s'n   t0    '4 laf4T$  d6$Ifa$gd0F$ n d6$Ifa$gd0F $  d6$Ifa$gd0F$ n d6$Ifa$gd0F$  d6$Ifa$gd0F  d6$Ifgd0F]MM hd6$Ifgd0Fkdg+$$IfTl4    \s'n   t0    '4 laf4Tss hd6$Ifgd0F{kdx,$$IfTl4    0s'   t0    '4 laf4T'4BN[ijrpp ppp pk XX   d6$Ifgd0FFf!0$ hd6$Ifa$gd0F{kdX-$$IfTl4    0s'   t0    '4 laf4T 7$  d6$Ifa$gd0F  d6$Ifgd0F$ n d6$Ifa$gd0FHw5 $  d6$Ifa$gd0F  d6$Ifgd0Fkd62$$IfTl4    r#s'n  t0    '4 laf4T $  d6$Ifa$gd0F  d6$Ifgd0F$  d6$Ifa$gd0F$ n d6$Ifa$gd0F:''   d6$Ifgd0Fkd3$$IfTl    ֈ#s'n o   t0    '4 laT"SV $  d6$Ifa$gd0F$  d6$Ifa$gd0F$ n d6$Ifa$gd0FVW_: '  d6$Ifgd0Fkd4$$IfTl    ֈ#s'n o   t0    '4 laT_z}   .kd5$$IfTl4    \s'n    t0    '4 laf4T$ n d6$Ifa$gd0F$  d6$Ifa$gd0F 034 $  d6$Ifa$gd0F$ n d6$Ifa$gd0F$  d6$Ifa$gd0F  d6$Ifgd0F4567<]ȔIp#Ip#9r $$If]a$gd0F h  d6^ gd0Fkd 7$$IfTl4    \s'n    t0    '4 laf4T<=vwr 3]kd8$$IfTl J!04 laT$$If]a$gd0F]kd(8$$IfTl J!04 laTwxydfgijlmopyz{6^p#p#p#d " e "$ hp dh$If]a$gdf^h]hgda &`#$gd~3 &`#$gd_gd0F h  d6^ gd0Feghjkmnpqwxy{|6]^>?@ABCٞyh\XQ h0Fh?PhhQh}<CJ aJ h}<CJ aJ mHnHsH uhQh}<CJ aJ mH sH (jhQh}<CJ UaJ mH sH h}57CJOJQJ+hSMh}57B*CJOJQJ^Jph/hSMh}0J7>*B*CJOJQJ^Jphh}7CJOJQJ h}0Jjh}0JUjh}Uh}^@ABC " "p| nllgp#dgd0Frkd(9$$IfTlw""  04 lap T$ hp dh$If]a$gdf^:         ...)()()()()()00 &P P8$:p8G. A!"#n$n% $$If!vh5'#v':V l4 t0    ,5'/  4f4T$$If!vh55#v#v:V l4 t0    ,55/  / /  / 4f4T$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l  t<0    ,5o5 55n5 5/ /  / 4p<T kd$$IfTl    ֈ#s'o n    t<0    4 lap<T0$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l t0    ,5o5 55n5 5/  / /  / 4T>$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l t0    ,5o5 55n5 5/  / / /  / 4T>$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l t0    ,5o5 55n5 5/ /  /  / /  4T$$If!vh5'#v':V l4 t0    ,5'/  4f4T$$If!vh55#v#v:V l4 t0    ,55/  / /  / 4f4T$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l  t<0    ,5o5 55n5 5/ /  / 4p<T kdn $$IfTl    ֈ#s'o n    t<0    4 lap<T0$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l t0    ,5o5 55n5 5/  / /  / 4T0$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l t0    ,5o5 55n5 5/  / /  / 4T0$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l t0    ,5o5 55n5 5/  / /  / 4T"$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l t0    ,5o5 55n5 5/ /  /  4T$$If!vh5'#v':V l4 t0    ,5'/  4f4T$$If!vh55#v#v:V l4 t0    ,55/  / /  / 4f4T$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l  t<0    ,5o5 55n5 5/  / / /  / / 4p<T kdd$$IfTl    ֈ#s'o n    t<0    4 lap<Th$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l t0    ,5o5 55n5 5/  / /  / / / / / 4Th$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l t0    ,5o5 55n5 5/  / /  / / / / / 4Th$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l t0    ,5o5 55n5 5/  / /  / / / / / 4Tv$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l t0    ,5o5 55n5 5/  / / /  /  / / / / 4Th$$If!vh5o5 55n5 5#vo#v #v#vn#v #v:V l t0    ,5o5 55n5 5/  / /  /  / / / /  4T$$If!vh5'#v':V l4 t0    ',5'/  4f4T$$If!vh55#v#v:V l4 t0    ',55/  / /  4f4T$$If!vh55#v#v:V l4 t0    ',55/  / /  / 4f4T$$If!vh5n5 55o5 5#vn#v #v#vo#v #v:V l  t<0    ',5n5 55o5 5/ /  /  / / 4p<Tkd!$$IfTl    ֈ#s'n o    t<0    '4 lap<TN$$If!vh5n5 555#vn#v #v#v#v:V l4 t0    ',5n5 555/ / /  / / / / 4f4T6$$If!vh5n5 55o5 5#vn#v #v#vo#v #v:V l4 t0    ',5n5 55o5 5/  / /  / 4f4T$$If!vh5n5 55#vn#v #v#v:V l4 t0    '+,5n5 55/  / / /  / 4f4T$$If!vh5n5 55#vn#v #v#v:V l4 t0    '+,5n5 55/  / / /  4f4T$$If!vh5n5 55#vn#v #v#v:V l4 t0    '+,5n5 55/  / / /  4f4T$$If!vh5n5 55#vn#v #v#v:V l4 t0    '+,5n5 55/  / / /  4f4T$$If!vh55#v#v:V l4 t0    ',55/  / /  / 4f4T$$If!vh55#v#v:V l4 t0    ',55/  / /  / 4f4T$$If!vh5n5 55o5 5#vn#v #v#vo#v #v:V l  t<0    ',5n5 55o5 5/ / /  /  / / / 4p<Tkd8.$$IfTl    ֈ#s'n o    t<0    '4 lap<TN$$If!vh5n5 555#vn#v #v#v#v:V l4 t0    ',5n5 555/ /  / / / / / 4f4T0$$If!vh5n5 55o5 5#vn#v #v#vo#v #v:V l t0    ',5n5 55o5 5/  /  / / 4T>$$If!vh5n5 55o5 5#vn#v #v#vo#v #v:V l t0    ',5n5 55o5 5/  / /  / / 4T$$If!vh5n5 55#vn#v #v#v:V l4 t0    '+,5n5 55/ / /  /  4f4T$$If!vh5n5 55#vn#v #v#v:V l4 t0    '+,5n5 55/  / / /  /  4f4T~$$If!vh5J!#vJ!:V l05J!4T~$$If!vh5J!#vJ!:V l05J!4T$$If!vh5"#v":V l  05"4p T8@8 mNormal_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$$ h a$6CJOJQJkHn@n  Heading 62$$ h  d6]^ a$5OJQJkHT@T  Heading 7$ h 6CJOJQJkH`@`  Heading 8$$ h  d6^ 5OJQJkHZ @Z  Heading 9 $d6 h 5CJOJQJkHDA@D Default Paragraph FontVi@V  Table Normal :V 44 la (k@(No List XB@X Body Text$ h d6a$5OJQJkHRQ@R Body Text 3$d1a$7CJOJQJkH4@4 Header  9r 4 @"4 Footer  9r 0U@10 Hyperlink>*B*`P@B` Body Text 2$ h d6a$5CJOJQJkHnR@Rn Body Text Indent 2 $ p^`a$CJOJQJkH.)@a. Page NumberlS@rl Body Text Indent 3 8^`CJOJQJkH\"@\ Caption$$ h d6]a$5OJQJkHnT@n Block Text/$ h 0d6]0^a$CJOJQJkHDYD  Document Map-D  OJQJkHD@D Balloon TextCJOJQJkHFV@F FollowedHyperlink >*B* phHC@H 'Body Text Indentx^jj >> Table Grid7:V0C  !+ +CSTU"#Htu:=>FZ]e  /[\o&?BJmpqy%()*+P|} (BEFNadl ?BCKegoKLUVWj~ % ( ) 1 ? B C D E F N k n o p x    ' 4 B N [ i j r   " S V W _ z }  0 3 4 5 6 7 < = v w x y d f g i 6^@D@0@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@0',@00000P0P 0T 0P 0P 0T 0P 0P 0T 0P 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0T 0P 0P 0P 0P 0T 0P 0P 0P 0P 0T 0P 0P 0P 0P 0T 0P 0P 0T 0P 0P 0T 0P 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0T 0P 0P 0P 0P 0T 0 0 0P 0T @0P @0T 0 00A00A00A00A00&0000 0 0A00STU"#Htu:=>FZ]e  /[\o&?BJmpqy%()*+P|} (BEFNadl ?BCKegoKLUVWj~ % ( ) 1 ? B C D E F N k n o p x    ' 4 B N [ i j r   " S V W _ z }  0 3 4 5 6 7 < = v w x y DA0h>A0h>A0h>A0h>A0h>A0h>A0h>A0h>A0h>@0A0j>A0j>@0A0l>A0l>A0l>A0l>A0l>A0l>@0A0n>A0n>A0n>A0n>A0n>A0n>@0A0p>A0p>A0p>A0p>A0p>A0p>@0A0r>A0r>A0r>A0r>A0r>A0r>@0A0t>A0t>A0t>A0t>@0A0v>A0v>@0A0x>A0x>A0x>A0x>A0x>A0x>@0A0z>A0z>A0z>A0z>A0z>A0z>@0A0|>A0|>A0|>A0|>A0|>A0|>@0A0~>A0~>A0~>A0~>A0~>A0~>@0A0>A0>A0>A0>A0>A0>@0A0>A0>A0>A0>@0A0>A0>@0A0>A0>A0>A0>A0>A0>@0A0>A0>A0>A0>A0>A0>@0A0>A0>A0>A0>A0>A0>@0A0>A0>A0>A0>A0>A0>@0A0>A0>A0>A0>A0>A0>@0A0>A0>A0>A0>A0>A0>@0A0>A0>000P0P 0T 0P 0P 0T 0P 0P 0T 0P 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0T 0P 0P 0P 0P 0T 0P 0P 0P 0P 0T 0P 0P 0P 0P 0T 0P 0P 0T 0P 0P 0T 0P 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0P 0P 0T 0P 0P 0P 0P 0T 0P 0P 0P 0P 0T 0 00P 0T 0P 0T 0 0 0  "EeC 3Gu = Z   ? p ( + EaBeV~(?EkpV_ 4<w^C  !"#$%&'()*+,-./012456789:;<=>?@ABCDEFHB ! ! 8@0(  B S  ? _Toc44396216 _Toc44396217DRDS)4=T)#U)4  D D=W*urn:schemas-microsoft-com:office:smarttags PlaceType=V*urn:schemas-microsoft-com:office:smarttags PlaceName9X*urn:schemas-microsoft-com:office:smarttagsplace 1 < m u d D d D:c d d f f g g i j l m o p 66\]^^?Dd D:\nMi NMfamN a4"r17Lr4w9vyzH g L DZ LIq:Us(x+;4CQmQUm ?%m?o+:-ZDzQ,/FS& , >(9>z<:f2nVmt{h\I x-5^ikn`o[z, ' ? $^ a $d { s! "3"wH"I"%#[G#V#*$U$M%7%l&Sg&'yh'`v'(6((((J(r(x.)]L)^)p)/*D*1F*Hd*x* + +L+-+6<+T?+JO+Q, ,,J,+,+,)E,K,lN,O,p,}-3-/?-d-p-.= ..)/sk/Po/Q02Z0g11y1&2O3 3J3N3W3a3e3~34(F4\|45V5u6D7\x7x 888v8.9Z]92:@V:n:;M:;>;@;E;T;;#<h8<b<v<3 ==Y=v=O>>>J>W>nX>5Z> ?%?@-?_?r?w?@6@8@8@A)A7A"DAjAB.BQ3BTBYBiBC C C2CjC4DND;dD&EjE{EFWF@GG21G8GFGduGO"H'HLH\H`H)II$I4EIgIJi JJ=JdJgJq:K(HK7RKTKYLLL5L;CLQCLUSLjLvLSM(MbMK+NPO:հ8<:Uy[UqU>VVIV[V%W X$X-X1$Y%YIY_KYtYZ\Z[7[-F[K[T[u[Ou[D:\ ^/*^7^G^J^M^f^ _`B`^`t`aa4a9auaaobgcdv5d xd[efDffifnf#g$2gheh0hoKompLp7Tpapjkp#qAqh}q~rprkAs*}s4~suti5t7tDtbRtxt}t u'uVuvaAvnv3w>xx9xi/yzFzqPz\Zz{K;{[D{5R{u{D|{E|8|L|N|R|d| }J}*~6~ee~o~J(`Gfs'OFNXjxw!<HRQ\Nm*&7YM[)uvZx&Y\4 Z(M7kVrT'-?MOR 60Fg3"v 8pBBZh#`6':MfH<8N[M)0VXT^#kx;.]Oil7H uv31qw PV _$/Fp(T-rK6Hf!!`g3jw*Emx#So`)Y:(ElZ] Utyv;4Cz!/+Ip'&E?_m%OHKNCY jkE*.3K LhixGrX U4t5K|Xzy8 ((,A?dIJSu h"Du/-9,)h}u"$P^bg2D1<C2H8tL#`Vn&F\&s*xz}R_V~&(j]bsw$LO5U_7:oJ!\!%x|(~]@"B]c=+O2%s3\t)e7,Gx2I@W\u 3Cs@[g.7\Y(HY*g,>Wn#BH zcu7,M]aw|3P~j z?P_6x{m F u|3TdaN~#u=kpyj,: ObOw\YA^u^dDfTxz>@cN$+f $1Z@qa2e 88~[+@D>MIdnf=9dPo`#o b ^hy #^-ADI?{L Pu85RmY.Kn7vV#6ry% aX4lTh\7m:>>boAxi4V5O~W(XJ3.TTu(v(|$69U 6;{)l|2V\w4uf~Uf"#tu:=>FZ]e  [\o&?BJmpqy%()*+|} (BEFNadl ?BCKegoKLUVWj~ % ( ) 1 ? B C D E F N k n o p x    ' 4 B N [ i j r   " S V W _ z }  0 3 4 5 7 < = v w d f i l o DQ1Q1Q1Q1@Canon MP160 PrinterNe00:winspoolCanon MP160 PrinterCanon MP160 Printer ߁ 4BJDM 0Rt,T`Op,T`OpRt,TT`Op,TT,TT`OpXX' d Rt Rt@= Rt Canon MP160 Printer ߁ 4dA4.zCanon MP160 Printer ߁ 4BJDM 0Rt,T`Op,T`OpRt,TT`Op,TT,TT`OpXX' d Rt Rt@= Rt Canon MP160 Printer ߁ 4dA4.zn n Vn n @{C@UnknownGz Times New Roman5Symbol3& z Arial3z TimescCG Times (W1)Times New Roman5& zaTahoma?5 z Courier New;Wingdings"Ah&e e !>4d^ ^  3qHX-?]2DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona PottsMerrie Little DragonD         Oh+'0$ DP l x  4DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona PottsNormalMerrie Little Dragon2Microsoft Word 10.0@F#@6N˙@3מ @3מ e ՜.+,D՜.+,` hp|   ^  3DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) TitleP <D_NewReviewCycle  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIKLMNOPQRSTUVWXYZ[\]^_`abcdefhijklmnopqrstuvwxyz{|}~Root Entry Fמ Data J91TablegɅWordDocument<SummaryInformation(DocumentSummaryInformation8CompObjj  FMicrosoft Word Document MSWordDocWord.Document.89q