AB CN (China edition) - October 2012
68
description
AB CN (China edition) - October 2012 of Accounting and Business magazine (ACCA)
Transcript of AB CN (China edition) - October 2012
![Page 1: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/1.jpg)
![Page 2: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/2.jpg)
![Page 3: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/3.jpg)
![Page 4: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/4.jpg)
![Page 5: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/5.jpg)
![Page 6: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/6.jpg)
![Page 7: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/7.jpg)
![Page 8: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/8.jpg)
![Page 9: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/9.jpg)
![Page 10: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/10.jpg)
![Page 11: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/11.jpg)
![Page 12: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/12.jpg)
![Page 13: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/13.jpg)
![Page 14: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/14.jpg)
![Page 15: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/15.jpg)
![Page 16: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/16.jpg)
![Page 17: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/17.jpg)
![Page 18: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/18.jpg)
![Page 19: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/19.jpg)
![Page 20: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/20.jpg)
![Page 21: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/21.jpg)
![Page 22: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/22.jpg)
![Page 23: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/23.jpg)
![Page 24: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/24.jpg)
![Page 25: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/25.jpg)
![Page 26: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/26.jpg)
![Page 27: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/27.jpg)
![Page 28: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/28.jpg)
![Page 29: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/29.jpg)
![Page 30: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/30.jpg)
![Page 31: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/31.jpg)
![Page 32: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/32.jpg)
![Page 33: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/33.jpg)
![Page 34: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/34.jpg)
![Page 35: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/35.jpg)
![Page 36: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/36.jpg)
![Page 37: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/37.jpg)
![Page 38: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/38.jpg)
![Page 39: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/39.jpg)
![Page 40: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/40.jpg)
![Page 41: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/41.jpg)
![Page 42: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/42.jpg)
![Page 43: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/43.jpg)
![Page 44: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/44.jpg)
![Page 45: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/45.jpg)
![Page 46: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/46.jpg)
![Page 47: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/47.jpg)
![Page 48: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/48.jpg)
![Page 49: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/49.jpg)
![Page 50: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/50.jpg)
![Page 51: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/51.jpg)
![Page 52: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/52.jpg)
![Page 53: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/53.jpg)
![Page 54: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/54.jpg)
![Page 55: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/55.jpg)
![Page 56: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/56.jpg)
![Page 57: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/57.jpg)
![Page 58: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/58.jpg)
![Page 59: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/59.jpg)
![Page 60: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/60.jpg)
![Page 61: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/61.jpg)
![Page 62: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/62.jpg)
![Page 63: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/63.jpg)
![Page 64: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/64.jpg)
![Page 65: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/65.jpg)
![Page 66: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/66.jpg)
![Page 67: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/67.jpg)
![Page 68: AB CN (China edition) - October 2012](https://reader033.fdocuments.us/reader033/viewer/2022051519/568c4b0d1a28ab49169ab4da/html5/thumbnails/68.jpg)