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<P style="MARGIN-TOP: 13.2pt; MARGIN-BOTTOM: 0pt; VERTICAL-ALIGN: baseline; DIRECTION: ltr; LINE-HEIGHT: 125%; unicode-bidi: embed; TEXT-ALIGN: left; language: zh-CN"><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: en-US; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><A><FONT size=4>1.1</FONT></A></SPAN><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: zh-CN; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><A><FONT size=4>　公认会计原则的演进</FONT></A></SPAN><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: zh-CN; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><FONT size=4> </FONT></SPAN></P>
<P style="MARGIN-TOP: 13.2pt; MARGIN-BOTTOM: 0pt; VERTICAL-ALIGN: baseline; DIRECTION: ltr; LINE-HEIGHT: 125%; unicode-bidi: embed; TEXT-ALIGN: left; language: zh-CN"><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: en-US; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><A><FONT size=4>1.2</FONT></A></SPAN><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: zh-CN; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><A><FONT size=4>　其他的团体－美国注册会计师协会</FONT></A></SPAN><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: zh-CN; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><FONT size=4> </FONT></SPAN></P>
<P style="MARGIN-TOP: 13.2pt; MARGIN-BOTTOM: 0pt; VERTICAL-ALIGN: baseline; DIRECTION: ltr; LINE-HEIGHT: 125%; unicode-bidi: embed; TEXT-ALIGN: left; language: zh-CN"><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: en-US; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><A><FONT size=4>1.3</FONT></A></SPAN><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: zh-CN; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><A><FONT size=4>　紧急问题工作组</FONT></A></SPAN><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: zh-CN; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><FONT size=4> </FONT></SPAN></P>
<P style="MARGIN-TOP: 13.2pt; MARGIN-BOTTOM: 0pt; VERTICAL-ALIGN: baseline; DIRECTION: ltr; LINE-HEIGHT: 125%; unicode-bidi: embed; TEXT-ALIGN: left; language: zh-CN"><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: en-US; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><A><FONT size=4>1.4</FONT></A></SPAN><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: zh-CN; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><A><FONT size=4>　一个新的现实问题</FONT></A></SPAN><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: zh-CN; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><FONT size=4> </FONT></SPAN></P>
<P style="MARGIN-TOP: 13.2pt; MARGIN-BOTTOM: 0pt; VERTICAL-ALIGN: baseline; DIRECTION: ltr; LINE-HEIGHT: 125%; unicode-bidi: embed; TEXT-ALIGN: left; language: zh-CN"><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: en-US; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><A><FONT size=4>1.5</FONT></A></SPAN><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: zh-CN; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><A><FONT size=4>　会计模式的传统假设</FONT></A></SPAN><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: zh-CN; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><FONT size=4> </FONT></SPAN></P>
<P style="MARGIN-TOP: 13.2pt; MARGIN-BOTTOM: 0pt; VERTICAL-ALIGN: baseline; DIRECTION: ltr; LINE-HEIGHT: 125%; unicode-bidi: embed; TEXT-ALIGN: left; language: zh-CN"><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: en-US; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><A><FONT size=4>1.6</FONT></A></SPAN><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: zh-CN; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><A><FONT size=4>　使用互联网</FONT></A></SPAN><SPAN style="FONT-WEIGHT: bold; ; COLOR: black; FONT-FAMILY: 黑体; language: zh-CN; mso-ascii-font-family: 黑体; mso-fareast-font-family: 黑体; mso-bidi-font-family: +mn-cs; mso-color-index: 1; mso-font-kerning: 12.0pt"><FONT size=4> </FONT></SPAN></P>
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