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PC-Taxation-Syllabus-Jun2016

PC – Taxation Syllabus (Applicable to the December 2017 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Taxation Syllabus This docu ...

發布日期: 2017-10-27

File Type: pdf | Size: 113 KB

PC-Taxation-Syllabus-Jun2016-old

PC – Taxation Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Taxation Syllabus This document ...

發布日期: 2016-02-05

File Type: pdf | Size: 139 KB

HKICPA Bridge Tournament 2015#1_deal

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File Type: pdf | Size: 14 KB

(Revised August 2013) Paper PC-Business Assurance Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Business Assurance Not ...

發布日期: 2013-08-28

File Type: pdf | Size: 83 KB

HKICPA 2014 Bridge Tournament

ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...

發布日期: 2014-06-09

File Type: pdf | Size: 16 KB

Mod C syllabus

1 FIELDS OF COMPETENCY The items listed in this section are shown with an indicator of the minimum acceptable level of competency, based on a three-point scale as follows: 1. Awareness To have a gener ...

發布日期: 2012-03-30

File Type: pdf | Size: 80 KB

contentpage

i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...

發布日期: 2009-03-18

File Type: pdf | Size: 85 KB

judges2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

發布日期: 2002-11-29

File Type: pdf | Size: 1 MB

JudgesReport2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

發布日期: 2002-11-29

File Type: pdf | Size: 1 MB

Attendance certificate download user guide

Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login MyCPAMyCPAMyCPAMyCPAMyCPAA. A. A ...

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syllabus

-1 -MODULE AND FINAL EXAMINATION SYLLABUSES MODULE SYLLABUSES Qualification Programme examinations comprise four modules and a final examination. The coverage of each module is defined in competency-b ...

發布日期: 2009-01-08

File Type: pdf | Size: 122 KB

QP_Syllabus_02Jan09

發布日期: 2009-01-08

File Type: pdf | Size: 122 KB

aptitude_test_law

(Revised in April 2008) HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates' awareness of the overall legal framework in which business ...

發布日期: 2009-03-31

File Type: pdf | Size: 35 KB

update099

i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...

發布日期: 2019-03-25

File Type: pdf | Size: 281 KB

pc-law

(Revised in July 2013) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2011 onwards) 1. The ...

發布日期: 2013-07-04

File Type: pdf | Size: 132 KB

syllabus-v1

發布日期: 2007-01-12

File Type: pdf | Size: 122 KB

Composition_of_Committees

74 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 ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

發布日期: 2003-11-13

File Type: pdf | Size: 2 MB

QP pre-entry education competency requirements for sub-degree holders

23 Appendix II QP pre-entry education competency requirements for sub-degree holders (professional bridging examination)Hong Kong Institute of CPAs Information paper on Enhancements to the CPA qualifi ...

發布日期: 2018-10-23

File Type: pdf | Size: 40 KB

pc-business-assurance

PC – Business Assurance Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

發布日期: 2017-10-27

File Type: pdf | Size: 119 KB

pc-business-assurance-old

PC – Business Assurance Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

發布日期: 2016-02-05

File Type: pdf | Size: 133 KB

caw151130examcl_expire

Examination for CEF-A Refresher Course on Current Auditing Standards Dec 2015 Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) ...

發布日期: 2016-02-23

File Type: pdf | Size: 403 KB

11composition of Comm

Hong Kong Society of Accountants • Composition of Committees 62 STATUTORY COMMITTEES 1. Disciplinary Panel 1) Gabriel Ricardo Dias Azedo 2) Arif Barma * (since April 2002 ) 3) Antonio J. ...

發布日期: 2002-11-15

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exam ansold

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) Programme Dates: 11, 21, 25, 28 November & 8 December 2013 Facilitators: ...

發布日期: 2014-03-12

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Module A 6th Edition Flash Card

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發布日期: 2017-08-29

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Summary

Survey of Insolvency Interest Group (“IIG”) Members (Total number of responses: 89) 1. What is your profession?: 55 Accountant 32 Solicitor 1 Banker 1 Other 2. How long have you been an IIG member?: 6 ...

發布日期: 2004-08-11

File Type: pdf | Size: 48 KB

ed_bc

Request for Information January 2014 Submissions to be received by 30 May 2014 Post-implementation Review: IFRS 3 Business CombinationsRequest for Information Post-implementation Review: IFRS 3 Busine ...

發布日期: 2014-01-30

File Type: pdf | Size: 204 KB

08-Composition

Composition of Committees !Hong Kong Society of Accountants !"# 73 Composition of Committees (Since 25 January 2000) !!!!"# %&'( Statutory Committees !" 1. Disciplinary Panel ! ...

發布日期: 2000-11-24

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rundown_11 Jul 13

Rundown for Career Forum 2013 Time Activity Venue at 9:30 a.m. – 10:15 a.m. Registration -CV collection -Group interview ballot Green Concourse 10:15 a.m. – 11:15 a.m. Career-oriented workshop session ...

發布日期: 2013-08-26

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ED-IFRS03

April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Combinations by Contract Alone or Involving Mutual Entities Comments to be received by 31 July 2004 International Accou ...

發布日期: 2004-04-26

File Type: pdf | Size: 2 MB

Information Paper on Enhancements to the CPA QP

Information paper on Enhancements to the CPA qualification programme QP – 10 years of success stories and counting!Executive Summary 1-2 1. Overview of the enhanced CPA qualifying process 3 2. Pre-ent ...

發布日期: 2009-06-04

File Type: pdf | Size: 444 KB

Composition of Committees

78 COMPOSITION OF COMMITTEES 79 COMPOSITION OF COMMITTEES !STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Au Siu Cheung, Albert 2) Antonio J. Barreira * 3) Mark Bradley * 4) John C. Chan 5) C ...

發布日期: 2001-11-14

File Type: pdf | Size: 1 MB

HKICPA Scholarship 2019_20

Scholarship recipients Hong Kong Institute of CPAs Scholarships 2019-20 Institution Name Educational background The Chinese University of Hong Kong Mr. Lai Ching Kwan Bachelor of Business Administrati ...

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Module 14

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發布日期: 2012-10-15

PC-Law Syllabus_cxl

(Revised in February 2020) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2020 session onwa ...

發布日期: 2017-04-12

File Type: pdf | Size: 282 KB

pc-law

(Revised in April 2017) Paper PC-Law Page 1 HONG KONG INSTITUTE O F CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2017 session onward ...

發布日期: 2017-04-12

File Type: pdf | Size: 51 KB

pc-law-old

(Revised in March 2017) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2017 session onwards ...

發布日期: 2017-03-06

File Type: pdf | Size: 45 KB

aptitude_test_taxation

(Revised in July 2007) HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates' general knowledge of the principles of taxation in Hong ...

發布日期: 2009-03-31

File Type: pdf | Size: 30 KB

hk-law

(Revised in Dec 2017) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which business ...

發布日期: 2017-12-22

File Type: pdf | Size: 276 KB

hk-law-old

(Revised in Jun 2017) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which business ...

發布日期: 2017-09-12

File Type: pdf | Size: 242 KB

Hong Kong Law

(Revised in January 2023) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which busi ...

File Type: pdf | Size: 67 KB

AT - Hong Kong Law

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Tesla Offer til Dec 2024

Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...

File Type: pdf | Size: 358 KB

HKICPA Scholarship Recipients 2017-18

5 Scholarship recipients Hong Kong Institute of CPAs Scholarships 2017-2018 Institution Name Educational background The Chinese University of Miss Tang Wing Yee Master of Accountancy (Year 1) Hong Kon ...

發布日期: 2018-10-05

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Prelim Rounds 16-17

Sheet3 Sheet2 Sheet1 Date Match Score Mark Total: Day Time for the 1st goal Group A Group D HLB PwC BTFC BUASA SFT A1 A2 A3 A4 B1 C1 C2 C3 C4 D1 D2 D3 D4 B3 B4 B5 JFF KPOB D5 BDO The placing was deci ...

File Type: xls | Size: 52 KB

CAPSTONE - Detailed Syllabus and Proficiency Level

CAPSTONE HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning outcome are tested. There ...

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CAPSTONE - Detailed Syllabus and Proficiency Level

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CAPSTONE - Detailed Syllabus and Proficiency_Level

File Type: pdf | Size: 499 KB

CAPSTONE - Detailed Syllabus and Proficiency Level

File Type: pdf | Size: 509 KB

CAPSTONE Detailed Syllabus and Proficiency Level Revised

CAPSTONE Detailed Syllabus and Proficiency Level Revised CAPSTONE HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics cover ...

File Type: pdf | Size: 509 KB

hk-tax

(Revised inJul 2015) Page 1 P:\E&T\PEF\Aptitude Test\Syllabus\Sep 2013\Tax 09.2013.doc HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing can ...

發布日期: 2015-07-24

File Type: pdf | Size: 79 KB

ATTaxation Syllabus Updated on Jan 2023

(Revised in Jan 2023) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in Ho ...

File Type: pdf | Size: 95 KB

ATTaxation Syllabus Updated on Jan 2023Clean

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Hong Kong Taxation

(Revised in Jan 2024) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in Ho ...

File Type: pdf | Size: 456 KB

Hong Kong Taxation Mar 2024

(Revised in March 2024) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in ...

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AT-Taxation Syllabus

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Agenda papers and meeting summaries

Details of all Hong Kong stakeholder submissions received to date are available in this submission log. The agendas, papers, and summaries for each Insurance Advisory Panel1 meeting are available belo ...

發布日期: 2018-04-10

Result Summary(Preliminary)15-16

Result Summary(Preliminary)15-16 CPA Football Competition 2015-16 Results of Preliminary Round Entered into the Quarter RoundUpdated on 21 December 2015Group AA1A2A3A4GTHKSFTSW All StarsFun TeamMarkM ...

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apps03

P:\IT\HKSA WebSite Updating\recent\2178 Eva AS training\AS update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised ...

發布日期: 2004-09-06

File Type: pdf | Size: 246 KB

CL23_TRowe

October 25, 2024 Submitted by email Re: Hong Kong’s Institute of Certified Public Accountants Consultation regarding Exposure Drafts HKFRS S1 General Requirements for Disclosure of Sustainability-rela ...

File Type: pdf | Size: 167 KB

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generate ...

File Type: pdf | Size: 221 KB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 2

Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generated on: 30 January 2019 "Generated on refers to the date on which the us ...

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ed_193

IFRS Standards Exposure Draft ED/2019/3 May 2019 Comments to be received by 27 September 2019 Reference to the Conceptual Framework Proposed amendments to IFRS 3Exposure Draft Reference to the Concept ...

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Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

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student-training-record-3

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

File Type: pdf | Size: 368 KB

20160906-RSCP-Marathon-Results

Standard Chartered Marathon 2016 -ResultsRankOrganisationLast nameGiven nameNet timeTotal timeCategory 1:10km Run -TeamChampionHKICPABALLNicholas Alistair0:39:172:48:49HKICPAWONG Man Piu0:42:25HKICPAP ...

發布日期: 2016-09-06

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Programme_130820_r

(v130827) * The Career Conference will be conducted in Cantonese. Page 1 of 3 CCaarreeeerr CCoonnffeerreennccee Date: 31 August 2013, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, ...

發布日期: 2013-08-27

File Type: pdf | Size: 150 KB

Programme_130820_r2

(v130822) * The Career Conference will be conducted in Cantonese. Page 1 of 3 CCaarreeeerr CCoonnffeerreennccee Date: 31 August 2013, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, ...

發布日期: 2013-08-23

File Type: pdf | Size: 149 KB

QAexamcef

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (HKICPA Programme Code: WSHP18012601) Programme Dates: 26 January, 3, 6, 8 and 11 February 2018 Facilitat ...

發布日期: 2018-03-23

File Type: pdf | Size: 280 KB

3_Student_training_records

發布日期: 2007-08-27

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Easy Store_Product List till Dec

**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...

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JP mararthon results 2011

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2011 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKMA ...

發布日期: 2011-05-19

File Type: pdf | Size: 425 KB

template

i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...

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gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

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candidate13

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rogerknight

HKICPA - Combating Money Laundering Professional accountants and anti-money laundering – Experience Sharing Roger Knight – Consultant Risk & Quality PwC Experience sharing The framework for profes ...

File Type: ppt | Size: 210 KB

Disciplinary proceedings in progress as at 8 March 2018

3 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

發布日期: 2018-03-16

File Type: pdf | Size: 132 KB

Disciplinary Proceedings in progress as at 1 December 2017

3 Disciplinary proceedings in progress as at 1 December 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2 ...

發布日期: 2017-12-01

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vienna_1208-2

普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...

發布日期: 2012-08-16

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result_preliminary_1314

CPA Football Competition 2013-14 Results of Preliminary Round Entered into the Quarter RoundUpdated on 14 April 2014Group AA1A2A3A4BCJBUASARSM NWV SportMarkMarkMarkMark110-Nov-01A1 vs A21 : 414------ ...

發布日期: 2014-04-14

File Type: pdf | Size: 69 KB

MODULE 13 - Detailed Syllabus and Proficiency Level

MODULE 13: BUSINESS ASSURANCE HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning outco ...

File Type: pdf | Size: 55 KB

MODULE 13 - Detailed Syllabus and Proficiency Level

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improve1113

Copyright 1 Annual Improvements to HKFRSs 2011-2013 Cycle Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs Issued January 2014 ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE Copyri ...

發布日期: 2019-03-25

File Type: pdf | Size: 170 KB

Disciplinary proceedings in progress as at 22 December 2017

發布日期: 2017-12-22

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course

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...

發布日期: 2008-11-12

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MBIGandPICIGppt

PREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDFORFORFORHKICPAHKICPAHKICPAHKICPAHKICPAHKICPAI13 SEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBER2017 A ...

發布日期: 2017-09-05

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For_Participants_170913

發布日期: 2017-09-05

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20121120_ModuleC_Case

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發布日期: 2012-12-05

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HKICPAStaffSummaryofHKFRS3

HKFRS 3 (Revised) Business Combinations HKICPA Standard Setting Department Staff Summary (April 2008) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This ...

發布日期: 2008-07-15

File Type: pdf | Size: 92 KB

CL24_MSCI

7 World Trade Center 250 Greenwich Street 49th Floor New York, NY 10007 United States Office: T 1 212 804 3900 F 1 212 804 2919 msci.com 25 October 2024 Standard Setting Department Hong Kong Inst ...

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memcir

Dear members, Updates on auditors' reporting on financial statements on periods ended before 3 March 2014 (commencement date of the new Companies Ordinance, Cap. 622) and technical resources on SM ...

發布日期: 2014-03-21

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vienna_1208

發布日期: 2012-08-16

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form-sdi-a

Form SDI-A (April 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OF CERTIFIED P ...

發布日期: 2015-05-20

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DC order_0612C_2May18_

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (CapsO) ("the FAO") and refrred to the Disciplinary Committee under Section 33(3) of the PAO ...

發布日期: 2018-06-07

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yearbook2011

12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...

發布日期: 2012-02-01

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CL3_bcd

INTERNAL 1 Consultation on IASB Exposure Draft on Business Combinations-Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36) No. Questions /Relevant Excerpt Concerns /Recomm ...

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pr_193

30 May 2019 IASB proposes to update Conceptual Framework reference in IFRS 3 The International Accounting Standards Board (Board) has today published for public consultation proposed narrow-scope amen ...

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搜尋結果對於 "云搜索引擎3咨询QQ：50317349 阿拉山口国内搜索引擎,屏蔽搜索引擎" : 2201 - 2300 of 17338

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