Shenzhen Tax Service, State Taxation Administration (国家税务总局深圳市税务局)

Shenzhen Tax Service, State Taxation Administration (国家税务总局深圳市税务局) Please note that the former Shenzhen Local Taxation Bureau and the former Shenzhen Municipal Office of the State Administration of Ta ...

Shenzhen Tax Service, State Taxation Administration (国家税务总局深圳市税务局)

Shenzhen Tax Service, State Taxation Administration (国家税务总局深圳市税务局) Please note that the former Shenzhen Local Taxation Bureau and the former Shenzhen Municipal Office of the State Administration of Ta ...

techwatch92

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Financial Repor ...

techwatch92

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Financial Repor ...

Shangri-La -2024 CNY ebrochure KWL

九龍香格里拉新春賀年糕點、禮品、禮籃及盆菜禮籃及盆菜CHINESE NEW YEAR PUDDINGS, GOODIES, HAMPERS AND POON CHOI KOWLOON SHANGRI-LA, HONG KONGDragon in Full SwingDelight in an abundance of auspicious culinary treasures, from exqu ...

Financial Ratio Analysis and Budget Preparation 2018 L2 Students

Financial Ratio Analysis and Budget Preparation 2018 L2 Students FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Hong Kong Institute of Certified Public Accountants, 2018. All rights reserved. Dr. St ...

1336_PD_SpecialistProgTaxation2018_A4

www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Instit ...

1029_PD_SpecialistProgTaxation_flyer_2017

HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants with an integrated study of international tax ...

1336_PD_SpecialistProgTaxation2018_A4

www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Instit ...

Property, Infrastructure and Construction Interest Group events

Date Topic Nature of Activity 23 August 2024 PICIG lunch webinar: The post-“harsh measures” property market – Outlook for the second half of 2024 Live Webinar Available period: 7 November 2023 – 31 Ju ...

Comic 8 “分享的快樂”

The school held a "Creative Costume Contest". Curious Girl, Spender Boy and their classmates participated enthusiastically. Each of the classmates demonstrated their own ingenuity when prepa ...

Comic 10 “金錢的魔鬼”

The school was organizing a charity sale. Two spirits popped out from a teapot that Curious Girl was cleaning. How will she end up regretting her momentary greed? Comic 10 “金錢的魔鬼” (The money devil) fo ...

Comic 5 “百變的金錢”

Circus owner Spender Boy is bad at storing his money and eventually lost his money due to a burglary. How do the circus performers learn to prevent future break-ins? The story educates children on dif ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18102901 Language Cantonese Event name Standard Chartered Marathon Training Programmes - Class 2 Contact info@marathontrainingcentre.com.hk; Ms. S ...

tr_oneoff_10_form

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

Textbook Offer_Jan

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

tr_oneoff_15_form

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

Textbook Offer_Early Bird

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

Dora Lee_on 28 Dec 2018_Level 2_PRINT version

HKICPA Accounting and Business Management Case Competition 2018-19 2 •Level 2: Management Consultant (page 2: Question paper and guideline) •Target company: Hong Kong Television Network Limited (HKTV) ...

Student_statistics_25Aug2015_old

高校/ 课程营运机构名称:课程/ 专业名称:录取学生和毕业生数据录取学生资料：学习模式全日在职制开班数目每班约人数每年收生次数每次收生约人数开课月份校区最近三年(例子: 2014级)录取学生数据：(级)(级)(级)最近三年毕业生数据：(级)(级)(级)

Student_statistics_25Aug2015

Student enrolment and graduate statistics新生及毕业生统计表Name of University/Programme Provider大学/ 课程营运机构名称:Name of Programme专业名称:Student recruitment information (if appropriate) 录取学生资料（若合适）：Study mode学习模式Ful ...

大灣區九市教育概覽

大灣區九市醫療概覽

GBA 九市人才政策概覽

GBA 九市人才政策概覽

map

MBIG Study tour to Shenzhen and Dongguan (3 – 5 Nov 2017) Assembly date, place and time: 8:45 am on 3 November (Friday) Coach pick-up at Gate 3, Exit B, G/F, Shenzhen Futian Check Point (深圳福田管制站首層大堂B出 ...

141105m

Gate 1 Meeting Point Meeting Point Location Map of Meeting Point From HK (Lok Ma Chau station) (1)Declared at the customs on the First floor of Shenzhen Futian Check Point; (2)Take the escalator down ...

CPAsinging_Circular2013

The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but also serve as an internal selection pro ...

CPAsinging_Circular2013_old

The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but also serves as an internal selection pr ...

circularform2012 (v3)

circularform2012 (v3) Singing is one of the most popular pastimes of our members and that's why the annual CPA singing contest is one of the much anticipated member events. The contest does not on ...

Global Call - CPA membership offer Feb 2023

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 28/Feb/2023 Continuous Technologies Staff Exclusive O ...

Global Call - CPA membership offer Mar 2023

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/Apr/2023 Continuous Technologies Staff Exclusive O ...

20150123

2014 is a year of turbulence in Hong Kong. Differences in social values have resulted in unprecedented challenges faced by Hongkongers. The Financial Services Interest Group (FSIG) is proud to have in ...

20150123

2014 is a year of turbulence in Hong Kong. Differences in social values have resulted in unprecedented challenges faced by Hongkongers. The Financial Services Interest Group (FSIG) is proud to have in ...

Integrity Cup Table Tennis Competition 2018 "誠信杯" 乒乓球球賽

Integrity Cup Table Tennis Competition 2018 "誠信杯" 乒乓球球賽

"誠信杯"籃球賽 - Basketball Competition in Guangzhou 2016 (Prize presentation & Dinner)

"誠信杯"籃球賽 - Basketball Competition in Guangzhou 2016 (Prize presentation & Dinner)

Integrity Cup Badminton Competition 2017 "誠信杯" 羽毛球賽

22-23 July 2017

"誠信杯"籃球賽 - Basketball Competition in Guangzhou 2016

23 - 24 July 2016 in Guangzhou

Integrity Cup Badminton Competition 2019 "誠信杯" 羽毛球賽

19-21 July 2019

1336_PD_SpecialistProgTaxation2019_A4#0;

1336_PD_SpecialistProgTaxation2019_A4 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professional diplom ...

1336_PD_SpecialistProgTaxation2019_A4#0;

1336_PD_SpecialistProgTaxation2019_A4 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professional diplom ...

scholar-mainland

2010 QP Scholarships for Graduates of Accredited Mainland Accountancy Degree Programmes 姓名学历Name Academic Qualification 1 迟润生先生Mr. CHI Runsheng Victor 中央财经大学Central University of Finance and Economics ...

SMP_2008

Date 28 November 2008 (Friday) Time 8:45 a.m. -5:00 p.m. Venue Theatre, Shatin Clubhouse, Hong Kong Jockey Club (free parking spaces or the Institute’s round-trip coach available) Keynote Speaker Prof ...

融入十四五 對應雙循環 (Published by CGCC Vision Feb 2021)

融入十四五 對應雙循環 (Published by CGCC Vision Feb 2021)

update065

Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...

Appendices

132 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # Appendix A MEMBERSHIP STATISTICS as at 7 October 2003 !"#!!"#Members Number of Percentage of members total ! !"# ...

techwatch66

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

PDCT & PDHKT flyer & HK Application

PDCT & PDHKT flyer & HK Application HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants wi ...

HKICPA enrolment form

20% Discount offered to HKICPA members in 2014 Fall Enrolment Form HKICPA 會員尊享2014 年秋季課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing arts. HKAPA EXCEL courses are all listed on http:/ ...

EXCEL enrolment form (Spring)

EXCEL enrolment form (Spring) 20% Discount offered to HKICPA members in 2014 Spring (Jan-June) Enrolment Form HKICPA 會員尊享2015 年春季課程(一月至六月) 八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing ...

HKICPA enrolment form (Jul 2015 - Jun 2016)

HKICPA enrolment form (Jul 2015 - Jun 2016) 20% Discount offered to HKICPA members in 2015 July – 2016 June Enrolment Form HKICPA 會員享有2015年七月-2016年六月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses i ...

HKICPA enrolment form (Sep 2016-Sep 2017)

HKICPA enrolment form (Sep 2016-Sep 2017) 20% Discount offered to HKICPA members in 2016 Sep – 2017 Sep Enrolment Form HKICPA 會員享有2016年九月-2017年九月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in pe ...

SpecialistProgTaxation_Flyer 2022

www.hkicpa.org.hk Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Institute, namely, Professional Diploma in China ...

灣區未來城  南沙科創旅(香港工聯會field visit May 2023)

灣區未來城 南沙科創旅(香港工聯會field visit May 2023)

疫情當下，港澳居民如何“零出關”辦江門事？

...

Location Map-v5

Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: Street level of Exit B (Kornhill Garden), Tai Koo ...

Location Map-v4

Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: Road side (地面) of Exit B (Kornhill Garden), Tai K ...

Location Map-v3

Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: 地面of Exit B (Kornhill Garden), Tai Koo MTR statio ...

Location Map-v2

Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: Exit B (Kornhill Garden), Tai Koo MTR station (港鐵 ...

PICIG160527-Map

PICIG Visit to Temple Mall North Location Map Assembly Date & Time: Friday, 27 May 2016 at 2:45 p.m. Assembly Point: Wong Tai Sin MTR Station Exit B (Station Concourse -near Arome Bakery) [黃大仙港鐵站B ...

YMC Hiking_Location Map

AssemblymapYMC event:Autumn hiking – Mount Parker and Tai Tam ReservoirDate: 21 October 2017, SaturdayAssembly time: 12:45 p.m.(start at 1 p.m.)Assembly place: Exit B of Tai Koo MTR station–KornhillGa ...

...

HKFRS 16 Leases

     ...

HKT_Corporate_Oct2017

• 以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； • 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； • 購買/申請時必須提供有效之員工証及員工資料；只限購買二件同款產品； • 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； • 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； • 圖片只供參考，產品 ...

Sponsors 2022

Baker Tilly Hong Kong 天职国际会计师事务所（特殊普通合伙） Bank of China (HK) Limited BDO Limited 德勤华永会计师事务所（特殊普通合伙） 安永华明会计师事务所（特殊普通合伙） 致同会计师事务所（特殊普通合伙） Grant Thornton Hong Kong Limited KPMG 上海玛泽会计师事务所（普通合伙） Mazars CPA ...

大灣區研討會系列 - 深圳市前海區 (HKPC Seminar 25 Nov 2019)

大灣區研討會系列 - 深圳市前海區 (HKPC Seminar 25 Nov 2019)

特區政府資助計劃及中小企支援服務簡介會 (CGCC Seminar 10 Dec 2019)

特區政府資助計劃及中小企支援服務簡介會 (CGCC Seminar 10 Dec 2019)

YMSC141130_rundown_final

Young Members Group – War game on 30 November 2014 (Sunday) Rundown 09:00 Coach pick up at Mong Kok Pick up point: G.T. College, Sai Yee Street, Mong Kok 旺角洗衣街近優才書院(click here for map) 09:30 Coach pic ...

YMSC141130_rundown

Young Members Group – War game on 30 November 2014 (Sunday) Rundown 09:00 Coach pick up at Mong Kok Pick up point: G.T. College, Sai Yee Street, Mong Kok 旺角洗衣街近優才書院(click here for map) 09:45 Coach pic ...

Carpark Location

2014 SMP Symposium (Friday, 28 November 2014) Hotel Location and Carpark Hotel Location The Mira Hong Kong (美麗華酒店) Address: 118 Nathan Road, Tsimshatsui, Kowloon. (near to Tsim Sha Tsui MTR Station Ex ...

Carpark Location

2013 SMP Symposium (Friday, 29 November 2013) Hotel Location and Carpark Hotel Location Regal Kowloon Hotel (富豪九龍酒店) Address: 71 Mody Road, Tsim Sha Tsui, Kowloon. (Tsim Sha Tsui East MTR Station Exit ...

Carpark Location

2012 SMP Symposium (Friday, 30 November 2012) Hotel Location and Carpark Hotel Location The Mira Hong Kong (美麗華酒店) Address: 118 Nathan Road, Tsimshatsui, Kowloon. (near to Tsim Sha Tsui MTR Station Ex ...

carpark

2009 SMP Symposium (Friday, 27 November 2009) Hotel Location and Carpark Hotel Location Harbour Grand Hong Kong (港島海逸君綽酒店) Address: MTR Fortress Hill Station Exit A, 23 Oil Street, North Point, Hong K ...

Integrity Cup 2024粵港澳會計師行業2024年 “誠信杯” 羽毛球賽暨籃球表演賽

粵港澳大灣區工業經濟創新驅動發展研究（廣東省統計局）

2021_1st runner up_Best Proposal

Business Proposal HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business ManagementHKICPA Accounti ...

Powerbank Flyer Order Form

852 2357 1026 sales@mongson.com www.mongson.com 流動電池• 雙接口設計• 支援iPad 及平板充電SmartD 10000 電容量及轉換率高精巧美觀顏色多款SmartD 5200 6000 產品詳情Delivery Address Customer Name Member No. Tel No. eMail CUSTOMER INFROMATI ...

Powerbank Flyer+Order Form

852 2357 1026 sales@mongson.com www.mongson.com 流動電池• 雙接口設計• 支援iPad 及平板充電SmartD 10000 電容量及轉換率高精巧美觀顏色多款SmartD 5200 6000 產品詳情Delivery Address Customer Name Member No. Tel No. eMail CUSTOMER INFROMATI ...

國務院關於印發廣州南沙深化面向世界的粵港澳全面合作總體方案的通知 (Published in June 2022)

國務院關於印發廣州南沙深化面向世界的粵港澳全面合作總體方案的通知 (Published in June 2022)

fo-oa-0707

辦公室助理Office Assistant (編號: OA-F&O) 工作內容: 負責整理座位及場地裝置 辦公室茶水供應及文件傳遞 維修一般簡單水電及傢俱設備 倉務工作學歷及要求： 中五程度或以上 持有機電工程署發出之電力工程人員牌照優先考慮 具最少五年或以上相關工作經驗 必須有責任感、勤奮、誠實可靠、待人有禮及盡責 具良好溝通能力 略懂電腦操作應徵者請附詳細履歷如工作經驗、學歷、薪金 ...

toa-fo-tc

合約辦公室助理Temporary Office Assistant (一年合約1 Year Contract) (編號: TOA-F&O) 工作內容: 負責整理座位及場地裝置 辦公室茶水供應及文件傳遞 維修一般簡單水電及傢俱設備 倉務工作學歷及要求： 中五程度或以上 持有機電工程署發出之電力工程人員牌照優先考慮 具最少五年或以上相關工作經驗 必須有責任感、勤奮、誠實可靠、待人有禮及盡責 ...

oa-fod-1116

辦公室助理Office Assistant (編號: OA-F&O) 工作內容: 負責整理座位及場地裝置辦公室茶水供應及文件傳遞維修一般簡單水電及傢俱設備倉務工作學歷及要求： 中五程度或以上持有機電工程署發出之電力工程人員牌照優先考慮具最少五年或以上相關工作經驗必須有責任感、勤奮、誠實可靠、待人有禮及盡責具良好溝通能力略懂電腦操作應徵者請附詳細履歷如工作經驗、學歷、薪金要求、上班日期及聯絡 ...

oa-fod-0615

辦公室助理Office Assistant (編號: OA-F&O) 工作內容: 負責整理座位及場地裝置 維修一般簡單水電及傢俱設備 倉務工作學歷及要求： 中五程度或以上 持有機電工程署發出之電力工程人員牌照優先考慮 具最少五年或以上相關工作經驗 必須有責任感、勤奮、誠實可靠、待人有禮及盡責 具良好溝通能力 略懂電腦操作應徵者請附詳細履歷如工作經驗、學歷、薪金要求、上班日期及聯絡資料， ...

1892_BCC2022_PRC_booklet_Final

Table of contents Programme rundown 1 Adjudication panel 2-6 Executive summaries of written reports 7-14 from the eight finalist teams Acknowledgement 19 * Remarks: all executive summaries of written ...

HKBN Handbill 20230430 Chinese

計劃詳情： 1 ) 1 ) 合約期24 個月2 ) 2 ) 2 ) 計劃須於2023 年04 月30 日前成功安裝3 ) 3 ) 3 ) 計劃只適用於新安裝戶及指定屋苑4 ) 3654 ) 3654 ) 365 4 ) 3654 ) 3654 ) 365日內自選彈性寬頻服務生效期5 ) 5 ) 5 ) 1000M 1000M 1000M 1000M 1000M 送6個月HKBN SAFE HKBN ...

深圳市註冊會計師協會到訪香港會計師公會(16 Feb 2023)

深圳市註冊會計師協會到訪香港會計師公會(16 Feb 2023)

江門市江港企業發展中心、江港澳科技轉移中心成功揭幕

Shenzhen Official Receiver’s Office (深圳市破產事務管理署) – Introduction and Latest Developments in the Mainland Personal Bankruptcy Regime

20 April 2023 at HKICPA

深圳市財政局攜前海管理局到訪香港會計師公會(HKICPA 25 Apr meeting)

深圳市財政局攜前海管理局到訪香港會計師公會(HKICPA 25 Apr meeting)

內地提升營商環境：通過大灣區拓展內地市場(HKTDC Workshop 11 Nov 2021)

內地提升營商環境：通過大灣區拓展內地市場(HKTDC Workshop 11 Nov 2021)

qp-sch-uni

2011 QP Scholarships for Graduates of Accredited Mainland Accountancy Degree Programmes 姓名学历Name Academic Qualification 1 赵鸿小姐Ms. ZHAO Hong, Joyce 中央财经大学Central University of Finance and Economics 管理学 ...

Proficiency Team - Level 2

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Proficiency School Name (English) School Name (Chinese) Team Le ...

BCGA 2019_Winner List

*new awardee 首次獲獎1 /2 Appendix附錄Hong Kong Institute of Certified Public Accountants 香港會計師公會Best Corporate Governance Awards 2019 -Winner List 「最佳企業管治大獎2019」得獎名單Awards獎項Winning Companies/Organizations得 ...

港人在內地發展的稅務安排

港人在內地發展的稅務安排

newbooks-jul

1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

CFIG seminar - 中國企業 “走出去” 的挑戰與機遇

30 Aug 2016

Application Form - 2022 International_org v5

1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...

oa-fo-0801

辦公室助理Office Assistant (編號: OA-F&O) 工作內容: 負責整理座位及場地裝置 辦公室及會議茶水供應 文件傳遞學歷及要求： 中五程度或以上 具最少五年或以上相關工作經驗 必須有責任感、勤奮、誠實可靠、待人有禮及盡責 具良好溝通能力 略懂電腦操作應徵者請附詳細履歷如工作經驗、學歷、薪金要求、上班日期及聯絡資料，封面註明「應徵– 密件」及職位編號“OA-F& ...

Janet_2 SSG Analysing Financial 2015 (L2)

Janet_2 SSG Analysing Financial 2015 (L2) Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer H ...

Janet_2 SSG Analysing Financial 2015 (L2)_1

Janet_2 SSG Analysing Financial 2015 (L2)_1 Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer ...