cpa闇€骞惧勾閫氶亷鍏ㄩ儴绉戠洰鍛�锛�
鐎忚
鏀惰棌
1cpa骞惧勾鍏�(n猫i)閫氶亷鑰冭│鏄湁鏁堢殑
娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鎴愮妇(j墨)鏈夋晥鏈熷(sh铆)琛屾痪鍕�(d貌ng)绠＄悊鍒跺害锛岃€冪敓鍊戦渶瑕佸湪閫ｇ簩(x霉)5骞村収(n猫i)閫氶亷灏堟キ(y猫)闅庢鐨勫叚鍊�(g猫)鑰冭│绉戠洰銆傚鏋滄矑鏈夊湪5骞村収(n猫i)閫氶亷鍏鑰冭│锛岄偅涔堢鍏勾鍫�(b脿o)鑰冮枊濮�锛岀涓€骞撮€氶亷鐨勭鐩垚绺�(j墨)浣滃虎锛岀涓冨勾鍫�(b脿o)鑰冩檪(sh铆)锛岀浜屽勾閫氶亷鐨勭鐩€冭│鎴愮妇(j墨)浣滃虎锛屼互姝ら鎺�銆�
缍滃悎闅庢鐨勮€冭│鎴愮妇(j墨)鏄矑鏈夋湁鏁堟湡闄愬埗鐨勶紝濡傛灉缍滃悎鑰冭│鏈€冮亷锛屽彲涓嶉檺鏈熺洿鑷宠€冭│鑰冮亷骞舵甯告嬁璀�銆�
2娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鎵€鏈夌鐩繀闋堣涓€璧峰牨(b脿o)鍡�
娉ㄦ渻(hu矛)鑰冭│绉戠洰鏄兘鍒嗛枊鍫�(b脿o)鑰冪殑銆傛敞鏈�(hu矛)鑰冭│鍒嗙偤鍏╁€�(g猫)闅庢锛屽皥妤�(y猫)闅庢鍜岀稖鍚堥殠娈�锛屽皥妤�(y猫)闅庢鍜岀稖鍚堥殠娈靛叐鍊�(g猫)闅庢鏈締灏辨槸鍒嗛枊鑰冪殑锛岃€冪敓瑕佸厛閫氶亷灏堟キ(y猫)闅庢鐨勮€冭│锛屾墠鑳藉牨(b脿o)鑰冩敞鏈�(hu矛)缍滃悎闅庢鐨勮€冭│锛屽皥妤�(y猫)闅庢鏈夊叚鍊�(g猫)鑰冭│绉戠洰锛岄€欏叚鍊�(g猫)鑰冭│绉戠洰涔熻兘鍒嗛枊鍫�(b脿o)鑰�锛屽彧瑕佸湪閫ｇ簩(x霉)浜斿€�(g猫)鑰冭│骞村害涔嬪収(n猫i)鑰冨畬骞惰€冮亷灏辫锛屽洜?y脿n)妯筋暫?hu矛)灏堟キ(y猫)闅庢鐨勮€冭│绉戠洰鐨勯€氶亷鏈熼檺鏄簲骞达紝绗叚骞存矑鏈夐€氶亷灏堟キ(y猫)闅庢鐨勮€冭│绉戠洰锛岀涓€骞磋€冭│绉戠洰鐨勫悎鏍兼垚绺�(j墨)浣滃虎锛岄渶瑕侀噸鏂板牨(b脿o)鑰�銆�
3CPA鑰冭│鍝竴浜涚鐩啊(ji菐n)鍠ソ鑰冨憿
娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鐨勭▍娉�銆佺稉(j墨ng)婵�(j矛)娉�銆佹埌(zh脿n)鐣ヤ笁鍊�(g猫)绉戠洰鐩稿皪(du矛)姣旇純绨�(ji菐n)鍠竴浜�锛屼絾浠嶇劧闇€瑕佽€冪敓浠樺嚭涓€瀹氬姫鍔涙墠鑳介€氶亷瑭茶€冭│銆傚緸涓嶅悓灏堟キ(y猫)鑰冪敓瑙掑害鍒嗘瀽绉戠洰鐨勯洠鏄撳害锛�
1銆佸鏋滄槸璨�(c谩i)鏈�(hu矛)椤炲皥妤�(y猫)鐨勮€冪敓锛屾渻(hu矛)瑷�(j矛)銆佽病(c谩i)鍕�(w霉)鎴愭湰绠＄悊銆佺▍娉曞彲鑳芥槸姣旇純鎷挎墜鐨勭鐩�锛屼絾鏄稉(j墨ng)婵�(j矛)娉曘€佸叕鍙告埌(zh脿n)鐣ヨ垏棰�(f膿ng)闅�(xi菐n)绠＄悊鍙兘灏辩浉灏�(du矛)闆ｄ竴浜�銆�
2銆佸鏋滄槸娉曞(xu茅)灏堟キ(y猫)鐨勮€冪敓锛屾嬁鎵嬬殑绉戠洰鍙兘鏄稉(j墨ng)婵�(j矛)娉�銆佺▍娉�锛屼絾鏄渻(hu矛)瑷�(j矛)銆佸瑷�(j矛)銆佽病(c谩i)鍕�(w霉)鎴愭湰绠＄悊灏卞彲鑳芥槸杓冨ぇ鐨勬寫鎴�(zh脿n)銆�
3銆佸鏋滄槸鏈変簨鍕�(w霉)鎵€宸ヤ綔缍�(j墨ng)椹�(y脿n)鐨勮€冪敓锛屽彲鑳芥劅瑕哄瑷�(j矛)骞朵笉鍍忓垾浜烘墍瑾殑閭ｄ箞闆�銆�
绺界殑渚嗚锛屼笉鍚屽皥妤�(y猫)椤炲瀷鐨勮€冪敓鎵€瑾�(r猫n)鐐虹殑姣旇純绨�(ji菐n)鍠垏闆ｇ殑绉戠洰涔熶笉鐩＄浉鍚�锛屾噳(y墨ng)绲�(ji茅)鍚堟湰浜虹殑灏堟キ(y猫)鍜岀煡璀�(sh铆)鑳屾櫙鍏烽珨鐨勫垎鏋愩€傚洜鑰�锛屽湪閫�(j矛n)琛岀鐩伕鎿囨檪(sh铆)锛岃鏍规摎(j霉)鑷韩鎯呮硜渚嗛伕鎿�銆�
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