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SYSU _elite scheme_flyer

香港会计师公香港会计师公香港会计师公作为内地会计人才通往国际的重要桥梁，内地会计人才通往国际的重要桥梁，内地会计人才通往国际的重要桥梁，内地会计人才通往国际的重要桥梁，内地会计人才通往国际的重要桥梁，内地会计人才通往国际的重要桥梁，内地会计人才通往国际的重要桥梁，一直积极推动着中港两地会计人才培养中港两地会计人才培养中港两地会计人才培养中港两地会计人才培养中港两地会计人才培养及交流及 ...

發布日期: 2015-10-28

File Type: pdf | Size: 318 KB

PRC accounting 44 November 2010 Illustration: Dorling Kindersley/Getty Images 我國上市公司2009年執行企業會計準則情況分析報告– 基於企業會計準則實施的經濟效果（第二部份） An analysis of the economic impact of Chinese listed companies’ implement ...

發布日期: 2010-10-26

File Type: pdf | Size: 351 KB

E&T_Exam_HKICPA_BAFS_leaflet

E&T_Exam_HKICPA_BAFS_leaflet HKICPA Examination in BAFS The new senior secondary (NSS) curriculum aims to help students build a broad knowledge base and to foster the ability for them to learn thr ...

File Type: pdf | Size: 568 KB

1335_E&T_Exam_HKICPA_BAFS_2018

1335_E&T_Exam_HKICPA_BAFS_2018 HKICPA/HKABE BAFS Mock Examination 香港會計師公會/香港商業教育學會「企會財模擬考試」報考企會財模擬考試理由• 裝備學生所需的考試技巧，能在香港中學文憑考試企會財科中獲得佳積• 有助鞏固學生於課堂上學習的知識• 獲得公開考試經驗• 讓考生對自己和其他企會財學生於商業及會計認知程度作出比較• 考生 ...

File Type: pdf | Size: 1 MB

HKICPA’s over-a-thousand-student survey developed teen money management indicators

(HONG KONG, 28 January 2021) The Hong Kong Institute of Certified Public Accountants (HKICPA) has long had a strong commitment to demonstrating good corporate social responsibility. In celebration of ...

發布日期: 2021-01-28

SCPD18101601_Handout

太極釋義與太極新義講座Presented by: 楊雲中老師Venue: 香港會計師公會, 香港灣仔皇后大道東213號胡忠大廈27樓Date: 2018年10月16日Disclaimer The materials of this seminar /workshop /conference are intended to provide general information and guidan ...

發布日期: 2018-10-15

File Type: pdf | Size: 1 MB

HKICPA_Order Form_Oct2017

訂貨表格/Order Form2017年10月9日開始生效/Effective from 9 Oct 2017送貨地址/Delivery Address: _____________________________________________________________________________________收貨人/Recipient: ______________________ ...

發布日期: 2017-10-10

File Type: pdf | Size: 414 KB

PCCW Corporate Staff Offer_Jan 2017

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，產品以實物為準；請向 ...

發布日期: 2017-01-09

File Type: pdf | Size: 2 MB

201612 - HKICPA Order Form

訂貨表格/Order Form 2016年12月1日開始生效/Effective from 1 Dec 2016 公司/Company: HKIPCA 姓名/Name: _______________________________________ 送貨地址/Delivery Address: ____________________________________________________ ...

發布日期: 2016-12-09

File Type: pdf | Size: 203 KB

pr-0209-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師及一執業法團作出紀律處分（香港，二零一五年二月九日）香港會計師公會轄下一紀律委員會於二零一五年一月六日就葉汝澤先生(會員編號：A05441)及信永中和(香港)會計師事務所有限公司(執業法團編號: M203) (「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對他們作出譴責，並命令他們須繳付罰款三萬五千港元予公會 ...

發布日期: 2015-02-09

File Type: pdf | Size: 263 KB

Dora Lee_2014

HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-2015 Level 2 Business Seminar 1 Dora Lee 15 November 2014 The Accounting and Business Management Case Competiti ...

發布日期: 2014-11-17

File Type: pdf | Size: 3 MB

Application form 2015

香港業餘田徑總會HONG KONG AMATEUR ATHLETIC ASSOCIATION 二零一五年運動員註冊証/健身室証Registration of Athlete /Weight Training Pass 2015 申請書Application Form (有效日期01.01.15 – 31.12.15) 甲部Part A : 屬會資料Member Club 必須由屬會職員填寫To b ...

發布日期: 2014-09-29

File Type: pdf | Size: 211 KB

pr-0617-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師及一間會計師事務所作出紀律處分（香港，二零一四年六月二十七日）香港會計師公會轄下一紀律委員會於二零一四年六月十七日就黃日輝先生(會員編號：A04118)及安永會計師事務所(事務所編號：0422)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對他們作出譴責，並命令黃先生及安永會計師事務所須分別繳付罰款三萬五千港元及五萬港元 ...

發布日期: 2014-06-27

File Type: pdf | Size: 166 KB

pr1010-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師及一執業法團作出紀律懲處（香港，二零一三年十一月一日）香港會計師公會轄下一紀律委員會於二零一三年十月十日就蔡國文先生(會員編號：A03798)及蔡國文歐陽會計師事務所有限公司(執業法團編號：M043)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，作出以下懲處： (a)命令由二零一三年十一月十八日起將蔡國文的名字從專業會計 ...

發布日期: 2013-11-01

File Type: pdf | Size: 191 KB

ma-20121126-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一份本地印刷媒體於十一月十九日的報導及其他媒體的跟進報導發表聲明（香港，二零一二年十一月廿六日） — 香港會計師公會今日對本地報章《am730》於十一月十九日的報導和其他傳媒的跟進報導，內容關於公會多年前在年報中就制定專業資格課程教材的資料披露，發表聲明。根據目前所知的資料，公會作出以下回應： 1. 公會於1999 年開辦專業資格課程。2. 課程初 ...

發布日期: 2012-11-26

File Type: pdf | Size: 161 KB

pr-101214c

1 致：編採主任／新聞／財經版編輯公會頒發專業專項認可資格，提高香港破產管理從業人員專業水平（香港，二零一零年十二月十四日） — 香港會計師公會率先推出破產管理文憑及破產管理師稱銜資格，以釐定從事破產管理工作所需的認可技能及經驗。通過破產管理文憑課程的破產管理專業人士可在他們的名字後加上「SQ (Insolvency)」的認可稱號。具備多年破產管理工作經驗的專業會計師，則可使用「SD (Insol ...

發布日期: 2010-12-16

File Type: pdf | Size: 177 KB

Comvita HK Order From (Nov2014)

Comvita HK Order From (Nov2014) 訂貨表格/Order Form for HKICPA 2014年11月1日開始生效/Effective from 1 Nov 2014 姓名/Name: _________________________________________________ Valid until 23 March 2015 送貨地址/Delivery A ...

File Type: pdf | Size: 240 KB

Milford Leaflet & Order form_20160822

Milford Leaflet & Order form_20160822 *保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。[退貨/售後服務] -所有原廠正貨，一經拆開包裝，所有貨品不接受要求換貨或退款。-如有任何爭議, Milford Nutriproducts (HK) Ltd./美宜峰健康食品(香港)有限公司保留最終決定權。[送貨安排] * 送貨目的地為 ...

File Type: pdf | Size: 6 MB

edu-al-college

中华人民共和国教育部公布之2013 年具有普通高等学历教育招生资格独立学院(共287 所) (截至2013 年5 月3 日) (摘自: 中华人民共和国教育部门户网站2013 年5 月7 日) -1 -北京市（5所）首都师范大学科德学院北京工商大学嘉华学院北京邮电大学世纪学院北京工业大学耿丹学院北京第二外国语学院中瑞酒店管理学院天津市（10所）南开大学滨海学院天津外国语大学滨海外事学院天津体育学 ...

發布日期: 2013-06-24

File Type: pdf | Size: 214 KB

LabourContractLaw

-1 -中华人民共和国国务院令第535号《中华人民共和国劳动合同法实施条例》已经2008年9月3日国务院第25次常务会议通过，现予公布，自公布之日起施行。总理温家宝二八年九月十八日中华人民共和国劳动合同法实施条例第一章总则第一条为了贯彻实施《中华人民共和国劳动合同法》（以下简称劳动合同法），制定本条例。第二条各级人民政府和县级以上人民政府劳动行政等有关部门以及工会等组织，应当采取措施，推动劳动合同 ...

發布日期: 2008-09-22

File Type: pdf | Size: 284 KB

sub_reg

Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 July 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus C ...

File Type: pdf | Size: 5 MB

2017_OceanPark_Panda

海洋公園（本園）大小熊貓護理員教育活動參加細則誰能參加大小熊貓護理員？誰能參加大小熊貓護理員？誰能參加大小熊貓護理員？誰能參加大小熊貓護理員？誰能參加大小熊貓護理員？為保障參加者、本園職員為保障參加者、本園職員及動物的健康和安全，本園因此制訂以下《參加者資格及條件》。每位必須符健康和安全，本園因此制訂以下《參加者資格及條件》。每位必須符健康和安全，本園因此制訂以下《參加者資格及條件》。 ...

發布日期: 2017-07-31

File Type: pdf | Size: 1 MB

Ren_ Mooncake Offer_2023 Sep

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

File Type: pdf | Size: 443 KB

pr20110707-c

1 致：編採主任／新聞版編輯／財經版編輯「二零一一年最佳企業管治資料披露大獎」接受報名環球市場不明朗及香港市場不斷擴展下突顯優良企業管治及資料披露的重要性（香港，二零一一年七月七日）由香港會計師公會主辦的「二零一一年度最佳企業管治資料披露大獎」，今年進入第十二年，為香港最歷史悠久及備受尊崇的企業管治獎項，現開始接受報名。截止報名日期為二零一一年八月十八日。香港是主要國際金融中心，難免受外圍市場動 ...

發布日期: 2011-07-07

File Type: pdf | Size: 216 KB

pr-20171012-tc

1 致：編採主任／新聞財經版輯香港會計師公會對一名執業會計師作出紀律處分（香港，二零一七年十月十二日）香港會計師公會轄下一紀律委員會，於二零一七年九月五日對執業會計師謝立富(會員編號：F03636)作出譴責。另外，委員會命令由二零一七年十月十五日起吊銷謝先生的執業證書，並在六個月內不給他另發執業證書。委員會又指令謝先生須繳付罰款港幣五萬元及紀律程序的費用港幣十二萬三千一百零八元。謝先生是一間會計 ...

發布日期: 2017-10-12

File Type: pdf | Size: 329 KB

pr_20170814_tc

1 致：編採主任／新聞財經版輯香港會計師公對香港會計師公對香港會計師公對香港會計師公對一名執業會計師作出紀律處分一名執業會計師作出紀律處分一名執業會計師作出紀律處分一名執業會計師作出紀律處分一名執業會計師作出紀律處分一名執業會計師作出紀律處分（香港，二零一七年八月十四日）香港會計師公會轄下一紀律委員會，於二零一七年七月六日命令由二零一七年八月十五日起吊銷Charles Pearson Fearn ...

發布日期: 2017-08-14

File Type: pdf | Size: 402 KB

16 11 HKICPA Member Promotion-Winter

HKICPA會員冬、限定優惠推介Gemini GFW10 電熱保暖腳套原價: 798 優惠價: 268 ‧舒適順滑長毛絨表層‧獨立控制器連3段熱力設定及顯示‧90分鐘後自動停止安全設定‧快速升溫及過熱安全設定‧適合鞋尺碼44號(歐洲)及以下人仕使用‧內層保護套可手洗及機洗‧熱力: 100W ‧300 W x 300 D x 240 H mm 訂購數量訂購數量Gemini GCH2000T 2, ...

發布日期: 2016-11-15

File Type: pdf | Size: 996 KB

PCCW Corporate Staff Offer_Sep 2016

發布日期: 2016-09-07

File Type: pdf | Size: 2 MB

gposat-meeting-note-eg

Meeting notes The Guangdong Provincial Office of the State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute me ...

發布日期: 2016-08-04

File Type: pdf | Size: 317 KB

gpltb-meeting-note-eg

Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Ta ...

發布日期: 2016-08-04

File Type: pdf | Size: 270 KB

order-1212c

Proceedings No.: D-12-0693C 1 IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary C ...

發布日期: 2016-02-29

File Type: pdf | Size: 79 KB

1603 HKICPA Easter Member Promotion

HKICPA㑹員復活節優惠呈獻訂購數量訂購數量訂購數量精選抽濕系列第一頁Gemini GD27YW 27 公升抽濕機原價: 4,998 優惠價: 2,388 GEMINI GD20YG 20 公升抽濕機原價: 3,798 優惠價: 1,688 •抽濕力: -20公升/每日(30C; RH80%) -12.5公升/每日(26.7C;RH60%) •電子濕度控制•銀離子防菌過濾網•除臭活性碳過濾網•自 ...

發布日期: 2016-02-26

File Type: pdf | Size: 1 MB

HKICPA Order form May2015

訂貨表格/Order Form 2015年05月1日開始生效/Effective from 1 May 2015 公司/Company: HKICPA 姓名/Name: _______________________________________ 送貨地址/Delivery Address: ____________________________________________________ ...

發布日期: 2015-04-30

File Type: pdf | Size: 224 KB

Comvita HK Order Form_Jan2014_old

姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...

發布日期: 2014-01-07

File Type: pdf | Size: 284 KB

pr-20130116-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師作出紀律懲處（香港，二零一三年一月二十一日）香港會計師公會轄下一紀律委員會於二零一三年一月十六日就區炳霖先生(會員編號：A00122)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對區先生作出譴責，並命令他須繳付罰款四萬六千港元予公會。區先生亦須支付紀律程序的費用共五萬九千八百八十二港元。區先生為區炳霖會計師事務所的獨資 ...

發布日期: 2013-01-21

File Type: pdf | Size: 267 KB

Comvita_jan 2013

發布日期: 2012-12-31

File Type: pdf | Size: 324 KB

comvita_oct2012

發布日期: 2012-10-03

File Type: pdf | Size: 342 KB

comvita

姓名/Name: ____________________________________________________________________________________________________________________ 會員號碼/HKCPA Membership No:送貨地址/Delivery Address: __________________________ ...

發布日期: 2012-08-24

File Type: pdf | Size: 288 KB

comvita_1208

發布日期: 2012-08-06

File Type: pdf | Size: 312 KB

comvita_Aug2012_rv1

姓名/Name: __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 會__員_號_碼_/_ H_K_C_P_A_ M_em_b_e_r_s_h_ip_ N_o_:_________________________________________________ 送貨地址/Delivery Address: ________ ...

發布日期: 2012-07-31

File Type: pdf | Size: 173 KB

comvita_1207

發布日期: 2012-07-04

File Type: pdf | Size: 329 KB

comvita_2012Jun

發布日期: 2012-05-31

File Type: pdf | Size: 336 KB

comvita_2012May

發布日期: 2012-04-25

File Type: pdf | Size: 342 KB

comvita_1204

發布日期: 2012-04-02

File Type: pdf | Size: 166 KB

comvita_120326

發布日期: 2012-03-26

File Type: pdf | Size: 170 KB

List of PRC Publications in the Library

The following publications are now available in the Institute's library: I. PRC Laws, Regulations and Pronouncements II. Accounting-related matters (a) General (b) Accounting Standards (c) Auditin ...

發布日期: 2009-06-09

Comvita HK Order Form (Jan2014)

Comvita HK Order Form (Jan2014) 姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________ ...

File Type: pdf | Size: 275 KB

Tax_Bulletin_2005

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2005年第1-49期稅收法規名稱發文號發佈日期第一期國家稅務總局關於增值稅一般納稅人取得海關進口增值稅專用繳款書抵扣進項稅額問題的通知國稅發[2004]148號2004年11月11日國家稅務總局關於印發《保稅物流中心（B型）稅收管理辦法》的通知國稅發[2004]150號2004年11月15日國家稅務總局關於轉發《國家外匯管理局關於授權分局確定出口收匯自 ...

發布日期: 2005-12-21

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HKBN Handbill 20240731 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

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S0202ndrunnerup

Business Proposal – Hung Fook Tong 1 Table of contents 1. Introduction p.1 2. Executive summary p.1-3 3. Financial analysis—Ratio and trend analysis p.3-5 4. Financial performance--Competitor analysis ...

發布日期: 2018-03-20

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update033

Update No. 33 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pag ...

發布日期: 2019-03-25

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comvita_Dec

發布日期: 2012-12-03

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Joint Scholarship Final Awardees List_Webpage Update

HKICPA/HKABE Joint Scholarship for BAFS 2021/22 List of awardees No. School Name Student Name 1 Aberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Leung Yat Long 梁逸朗2 Assembly of God Hebron Secondary S ...

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update039

Update No. 39 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...

發布日期: 2019-03-25

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GCFA_0711

Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...

發布日期: 2014-03-12

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發布日期: 2008-08-14

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發布日期: 2008-08-14

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發布日期: 2008-08-14

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發布日期: 2008-08-14

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Vienna_Enrolmentform

報名表格報名表格報名表格Course Application FormCourse Application Form Course Application Form Course Application Form Course Application Form Course Application Form Course Application Form Course Application Fo ...

發布日期: 2011-06-24

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HKBN Handbill 20240930 CHN

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038

1 Content Page Content Page Content Page Section 1 Executive SummarySection 1 Executive SummarySection 1 Executive Summary Section 1 Executive SummarySection 1 Executive Summary Section 1 Executive Su ...

發布日期: 2015-03-01

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Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

發布日期: 2015-03-10

File Type: pdf | Size: 4 MB

pn850

Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 PN 850 Revised March 2014; Decemb ...

發布日期: 2019-03-25

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212247 HKICPAChi ESSfinal

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Chi Annual Report 2021

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Annual Report 2022 Chi

2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...

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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 ...

發布日期: 2019-03-25

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Module C Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

發布日期: 2016-09-12

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Module C Supplement 20162

發布日期: 2016-09-12

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Module C Supplement 20162

發布日期: 2016-09-12

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sas600

SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...

發布日期: 2006-10-27

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BAFS_notes

New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...

發布日期: 2013-12-06

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2022 PreExamination Technique Seminar Paper 1

Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Acco ...

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2023 PreExamination Technique Seminar Paper 1

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update 273

i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...

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Module C 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

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tk273

Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...

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Module A Financial Reporting_Part 2

Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

發布日期: 2015-03-16

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International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...

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發布日期: 2017-08-29

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Module A (5th edition)_Part 2

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update142

i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

發布日期: 2019-03-25

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Accounting and business management case competition 2014-15 Level 2 Secondary School Group

1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...

發布日期: 2015-03-01

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