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HK_Reviewers_Comments_2015

P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 Reviewers ...

发布日期: 2016-02-02

File Type: pdf | Size: 60 KB

HK_Reviewers_Comments_2015

P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 Reviewers ...

发布日期: 2016-02-02

File Type: pdf | Size: 60 KB

ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung Ho ...

发布日期: 2015-10-28

File Type: pdf | Size: 124 KB

Mem Practice sponsorship form_AD2015

发布日期: 2015-10-19

File Type: pdf | Size: 126 KB

mem_practice_sponsorship

发布日期: 2015-09-22

File Type: pdf | Size: 126 KB

i2c_ias1

12 February 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/1 CLASSIFICATION OF LIABILITIES (PROPOSED AMENDMENTS T ...

发布日期: 2015-02-11

File Type: pdf | Size: 94 KB

CFIG151130

Listings of PRC businesses in Hong Kong About the topic In the past, the regulatory requirements of PRC authorities had made listings of PRC businesses in Hong Kong very difficult. We see that such hu ...

发布日期: 2015-10-30

File Type: pdf | Size: 192 KB

jazz_nov

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

发布日期: 2015-10-26

File Type: pdf | Size: 367 KB

151124

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

发布日期: 2015-10-23

File Type: pdf | Size: 396 KB

151117

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

发布日期: 2015-10-23

File Type: pdf | Size: 348 KB

PICIG150423

The Property, Infrastructure and Construction Interest Group (PICIG) is holding its annual cocktail reception on 23 April, during which Prof. George Hongchoy, Executive Director and Chief Executive Of ...

发布日期: 2015-04-21

File Type: pdf | Size: 342 KB

PICIG150423

发布日期: 2015-04-21

File Type: pdf | Size: 342 KB

jf_apr

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-03-25

File Type: pdf | Size: 369 KB

jazz_may

发布日期: 2015-03-25

File Type: pdf | Size: 377 KB

FSIG150331

Speaker Mr. Shu-Pui LI Head (Financial Infrastructure Development Division) Hong Kong Monetary Authority (HKMA) Chairperson Ms. Maria Xuereb Member, FSIG Organizing Committee Date & Time 31 March ...

发布日期: 2015-03-12

File Type: pdf | Size: 385 KB

FSIG150331

Speaker Mr. Shu-Pui LI Head (Financial Infrastructure Development Division) Hong Kong Monetary Authority (HKMA) Chairperson Ms. Maria Xuereb Member, FSIG Organizing Committee Date & Time 31 March ...

发布日期: 2015-03-12

File Type: pdf | Size: 385 KB

jf_feb

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-03-04

File Type: pdf | Size: 401 KB

mar

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

发布日期: 2015-03-02

File Type: pdf | Size: 408 KB

jazz_mar

发布日期: 2015-02-05

File Type: pdf | Size: 366 KB

feb

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

发布日期: 2015-02-03

File Type: pdf | Size: 409 KB

feb_old

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

发布日期: 2015-01-15

File Type: pdf | Size: 383 KB

jazz_feb

发布日期: 2015-01-15

File Type: pdf | Size: 371 KB

jf_jan

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2014-11-25

File Type: pdf | Size: 387 KB

jazz_jan

发布日期: 2014-11-25

File Type: pdf | Size: 390 KB

jan

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

发布日期: 2014-11-25

File Type: pdf | Size: 401 KB

ETX_Module_C

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

发布日期: 2016-05-27

File Type: pdf | Size: 978 KB

ETX_Module_C

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File Type: pdf | Size: 953 KB

update214

i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...

发布日期: 2019-03-25

File Type: pdf | Size: 385 KB

ed_ifrs15

Exposure Draft ED/2015/2 May 2015 Comments to be received by 3 July 2015 Effective Date of IFRS 15 Proposed amendments to IFRS 15Effective Date of IFRS 15 (Proposed amendments to IFRS 15) Comments to ...

发布日期: 2015-05-18

File Type: pdf | Size: 149 KB

ed_ifrs15_1

发布日期: 2015-05-18

File Type: pdf | Size: 149 KB

Comment Letters

Comment Letters IFRS Practice Statement: Application of Materiality to Financial Statements

发布日期: 2016-02-29

Comment Letters

Comment Letters IFRS Practice Statement: Application of Materiality to Financial Statements

发布日期: 2016-02-29

BRIGE_practice schedule_1502-3

Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...

发布日期: 2015-02-16

File Type: pdf | Size: 114 KB

Final Examination

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发布日期: 2014-10-09

update166

i Update No. 166 (Issued 27 February 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

taxlink9_160129

Issue 9. February 2016 Events Visit the Taxation Faculty webpage to see upcoming events on current tax issues. Publications 1. Tax policy/budget proposals HKICPA's 2016-17 tax policy and budget p ...

发布日期: 2016-02-01

File Type: pdf | Size: 82 KB

wpe151112

HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...

发布日期: 2015-10-06

File Type: pdf | Size: 221 KB

353

1 Minutes of the rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 July 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...

发布日期: 2015-09-14

File Type: pdf | Size: 50 KB

Members_and_PC_Annex

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Registration Renewal and Restoration/Re-application Procedures Membership Statutory authority: As stipulated in section 27 of the Professional Accou ...

发布日期: 2014-12-09

File Type: pdf | Size: 59 KB

FAQs on 30 Oct 2015 (clean copy)

FAQs on 30 Oct 2015 (clean copy) P:\MEM\International recognition\ICAEW\Mark Up File\FAQs on 30 Oct 2015 (clean copy).doc FAQs on ICAEW membership applications 1. When will the agreement be effective ...

File Type: pdf | Size: 115 KB

Financial reporting issues

For financial years ended on or after 3 March 2014 but before 3 March 2015 Answer Section 141CF(1) of the predecessor CO (Cap. 32) and section 5 of the predecessor Hong Kong Companies (Summary Financi ...

发布日期: 2019-04-23

System requirements

Minimum system requirements for accessing e-Manager courses Computer Requirements 1. Learner workstations Minimum 2.33GHz or faster x86-compatible processor required to adequately support the optional ...

发布日期: 2009-04-07

QPCAC_2016_Case_Question_PRC_1

Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Good Life Dairy Company Limited Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and se ...

发布日期: 2016-04-06

File Type: pdf | Size: 266 KB

QPCAC_2016_Case_Question_PRC

发布日期: 2016-04-06

File Type: pdf | Size: 266 KB

2016

DateSubject 19 December 2016 Letter to IASB Chairman on IASB Forthcoming insurance contracts standard: November IASB Board tentative decisions 11 November 2016 IASB Exposure Draft ED/2016/1 Definition ...

发布日期: 2016-02-15

2016

发布日期: 2016-02-15

Final Examination

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发布日期: 2014-10-09

Module B (Jun 17)_Question

Module B (Jun 17)_Question Module B (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 178 KB

ed_oem

Exposure Drafts February 2019 Comments due: July 1, 2019 The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews About the IAASB This ...

File Type: pdf | Size: 494 KB

pages

Flat Holding Company Limited J Chan & Co Page 3 The Abacus Building St Johnston Road Wan Chai Hong Kong Independent auditor’s report To the members of Flat Holding Company Limited (incorporated in ...

发布日期: 2017-01-24

File Type: pdf | Size: 313 KB

Circular_SC2015_v3

The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...

发布日期: 2015-10-22

File Type: pdf | Size: 309 KB

20151008_Marathon Training Courses

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...

发布日期: 2015-10-09

File Type: pdf | Size: 221 KB

cfs-sep-nov

Date /Programme code Time Topic of case study workshops Language Venue Saturday, 19 September 2015 9:30 a.m. – (W150919S) 1:00 p.m. Saturday, 7 November 2015 9:30 a.m. – (W151107S) 1:00 p.m. Saturday, ...

发布日期: 2015-08-07

File Type: pdf | Size: 611 KB

Circular_minibridge_150613

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

发布日期: 2015-05-07

File Type: pdf | Size: 247 KB

150414

发布日期: 2015-03-25

File Type: pdf | Size: 382 KB

Circular_BRIG150314_v3

发布日期: 2015-02-16

File Type: pdf | Size: 265 KB

150210

发布日期: 2015-01-27

File Type: pdf | Size: 373 KB

i2c_ifrs15

22 May 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15 ...

发布日期: 2015-05-22

File Type: pdf | Size: 94 KB

wecare-feb-apr

Accountants, We Care Lead Organizer: Organizer: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. 13 accounting ...

发布日期: 2015-01-29

File Type: pdf | Size: 1 MB

Exposure Draft 2014

Date Title 23 December 2014 Invitation to Comment on IASB Exposure Draft of Disclosure Initiative (Proposed Amendments to IAS 7) with link to Exposure Draft Press Release (IASB's comment due date ...

发布日期: 2014-07-10

newbooks-feb

New Books in Library (Feb 2014) Economic Title /Author: 新興市場指南: 阿根廷、巴西、智利、哥倫比亞、墨西哥及秘魯/香港貿易發展局研究部. ISBN: 9789881213358 Publisher: 香港貿易發展局Year: 2013 Call No.: HC244 .G853 2013 Subject: Economic conditio ...

发布日期: 2014-02-14

File Type: pdf | Size: 124 KB

Nankai_BM_Acct_28Jul2016

南开大学会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学1240010530 高级会计学1240012690 财务会计1240012150 法律(含商业法和公司法) 经济法1240010690 单元B -企业财务管理/成本会计成本会计1240010160 管理会计1240010360 财务管理/公司理财财务管理1240010090 ...

发布日期: 2016-08-02

File Type: pdf | Size: 100 KB

Nankai_BM_Acct_28Jul2016

发布日期: 2016-08-02

File Type: pdf | Size: 100 KB

2016ER-RMU-AP_ZJU

浙江大学会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学(201A0030) 中级财务会计I (20124450) 中级财务会计II (20124460) 高级财务会计(20120040) 法律(含商业法及公司法) 经济法(021A0020) 单元B -企业财务管理/成本会计管理会计(20120180) 财务管理/公司理财财务管理( ...

发布日期: 2016-07-29

File Type: pdf | Size: 72 KB

Nankai_BM_Acct_2013

发布日期: 2014-06-09

File Type: pdf | Size: 361 KB

ap-zju

浙江大学会计学专业课程学生/毕业生入读QP之学科规定备注：学生须修读上述科目，以符合注册入读QP的学科要求。如遇上缺科情况，可选择本会认可的国外或国内会计专业考试（例如中国注册会计师全国统一考试）中取得相关合格成绩，代替所缺科目。QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学(201A0030) 中级财务会计I (20124450) 中级财务会计II (20124460) ...

发布日期: 2013-01-15

File Type: pdf | Size: 210 KB

ap-nu

发布日期: 2012-08-08

File Type: pdf | Size: 235 KB

rmu-ap-cufe-r

中央财经大学会计学专业课程学生/毕业生入读QP之学科规定(2008) QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学基础中级财务会计高级财务会计法律(含商业法和公司法) 国际商法单元B -企业财务管理/成本会计成本会计管理会计学财务管理/公司理财财务管理学统计学/计量方法统计学管理学管理学原理单元C -业务鉴证审计学审计学基础审计实务与案例管理信息/会计信息系统会计电算化商 ...

发布日期: 2012-07-10

File Type: pdf | Size: 257 KB

Nankai_BM_Acct_08Jan2019

南开大学商学院会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学1240010530 高级会计学1240012690 财务会计1240012150 法律(含商业法和公司法) 经济法1240010690 单元B -企业财务管理/成本会计成本会计1240010160 管理会计1240010360 财务管理/公司理财财务管理12400100 ...

File Type: pdf | Size: 490 KB

Disciplinary proceedings in progress as at 1 Nov 2016

Disciplinary proceedings in progress as at 1 November 2016 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 Jul ...

发布日期: 2016-11-03

File Type: pdf | Size: 122 KB

june

1 Minutes of the 232nd meeting of the Ethics Committee held on Wednesday, 26 June 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...

发布日期: 2015-12-18

File Type: pdf | Size: 93 KB

Cir_BP201511

Bulk purchase discount Hong Kong Master GAAP Guide (14th Edition) -by Patrick Ng and Ng Eng Juan Discount price: HK833 (original: HK980) The Hong Kong Master GAAP Guide has long been regarded the sing ...

发布日期: 2015-11-18

File Type: pdf | Size: 394 KB

apm0715

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

发布日期: 2015-07-28

File Type: pdf | Size: 237 KB

was2230

Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...

发布日期: 2015-07-28

File Type: pdf | Size: 238 KB

wqc1526

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

发布日期: 2015-07-28

File Type: pdf | Size: 245 KB

wam2923

Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...

发布日期: 2015-07-28

File Type: pdf | Size: 239 KB

tue1509

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

发布日期: 2015-06-18

File Type: pdf | Size: 194 KB

221

1 Minutes of the st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 May 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

发布日期: 2015-06-09

File Type: pdf | Size: 116 KB

Flyer_QAF150624

Date 24 June 2015 (Wednesday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Director ...

发布日期: 2015-06-02

File Type: pdf | Size: 222 KB

150303

ForensIG Spring Cocktail and Networking Event 2015 About the topic Following last year's successful cocktail and networking event, the Forensics Interest Group (ForensIG) will be hosting a spring ...

发布日期: 2015-02-25

File Type: pdf | Size: 196 KB

tue15

发布日期: 2014-12-12

File Type: pdf | Size: 259 KB

candidate5

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File Type: pdf | Size: 1 MB

wks15q1

发布日期: 2015-01-15

File Type: pdf | Size: 699 KB

wkshop2015

发布日期: 2014-12-04

File Type: pdf | Size: 428 KB

src151124

Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...

发布日期: 2015-10-22

File Type: pdf | Size: 268 KB

PAIB151024

PAIB Forum – Future CFO's DNA About the forum Professional accountants are no longer merely number crunchers in today's ever-changing business world. There are plenty of matters they have to c ...

发布日期: 2015-09-25

File Type: pdf | Size: 331 KB

PAIB151024

PAIB Forum – Future CFO's DNA About the forum Professional accountants are no longer merely number crunchers in today's ever-changing business world. There are plenty of matters they have to c ...

发布日期: 2015-09-25

File Type: pdf | Size: 331 KB

Circular_GT2015_v2

CPA Golf Tournament 2015 Date: Thursday, 29 October 2015 Time: First tee off at around 8:30 a.m. (Prize presentation and lunch will be held immediately after the tournament) Venue: Eligibility: Old Co ...

发布日期: 2015-09-11

File Type: pdf | Size: 169 KB

Circular_TTC1510

CPA Table Tennis Competition 2015 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 17 October 2015 (Sat) 2:00 pm – 8:00 pm Men's Singles & M ...

发布日期: 2015-08-28

File Type: pdf | Size: 143 KB

Circular_TTC1510_v2

CPA Table Tennis Competition 2015 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 17 October 2015 (Sat) 2:00 pm – 8:00 pm Men's Singles & M ...

发布日期: 2015-08-28

File Type: pdf | Size: 152 KB

201508-09_Dinghy courses_FULLA

Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering three dinghy courses for beginners who would like to have a taste of sailing. Course A Course B Course C Course name: Intr ...

发布日期: 2015-07-08

File Type: pdf | Size: 268 KB

Page: Page

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搜寻结果对于 "拇指搜索引擎,360杀毒软件下载2015官方下载64,搜狗地图离线导航咨询QQ:4826193" : 3301 - 3400 of 6826

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HK_Reviewers_Comments_2015

HK_Reviewers_Comments_2015

mem_practice_sponsorship

Mem Practice sponsorship form_AD2015

mem_practice_sponsorship

i2c_ias1

CFIG151130

jazz_nov

151124

151117

jazz_oct

151013I

151013E

jazz_sep

150908I

150908E

jazz_aug

jazz_july

jazz_june

PICIG150423

PICIG150423

jf_apr

jazz_may

FSIG150331

FSIG150331

jf_feb

mar

jazz_mar

feb

feb_old

jazz_feb

jf_jan

jazz_jan

jan

ETX_Module_C

ETX_Module_C

update214

ed_ifrs15

ed_ifrs15_1

Comment Letters

Comment Letters

BRIGE_practice schedule_1502-3

Final Examination

update166

taxlink9_160129

wpe151112

353

Members_and_PC_Annex

FAQs on 30 Oct 2015 (clean copy)

Financial reporting issues

System requirements

QPCAC_2016_Case_Question_PRC_1

QPCAC_2016_Case_Question_PRC

2016

2016

Final Examination

Module B (Jun 17)_Question

ed_oem

pages

Circular_SC2015_v3

20151008_Marathon Training Courses

cfs-sep-nov

Circular_minibridge_150613

150414

Circular_BRIG150314_v3

150210

i2c_ifrs15

wecare-feb-apr

Exposure Draft 2014

newbooks-feb

Nankai_BM_Acct_28Jul2016

Nankai_BM_Acct_28Jul2016

2016ER-RMU-AP_ZJU

Nankai_BM_Acct_2013

ap-zju

ap-nu