第一次亲密合作，擦出意外‘火花’
<STRONG> <SPAN>--中怡保险引进<A href="http://www.goldenfinance.org/" target=_blank><FONT color=#800080>高顿非财</FONT></A>培训<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></STRONG><P class=MsoNormal style="TEXT-INDENT: 18pt; LINE-HEIGHT: 16.5pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">中国经济的高速发展，为企业带来了巨大的机遇，也为企业在全球范围内获得发展和成功提供了良好的环境。然而，对于公司的高管而言，若要使企业在竞争中脱颖而出，不仅要具备多方面的管理技能，而通过财务信息把握企业的运作，更是在竞争日趋激烈的环境下取得成功的前提条件。</SPAN></P>
<P class=MsoNormal style="TEXT-INDENT: 18pt; LINE-HEIGHT: 16.5pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-font-kerning: 0pt; mso-bidi-font-family: Arial"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN> </P>
<P class=MsoNormal style="TEXT-INDENT: 18pt; LINE-HEIGHT: 16.5pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">由美国怡安保险（集团）公司和中国粮油食品（集团）有限公司合资创办的中怡保险经纪有限责任公司是首家获准在中国境内从事保险、再保险经纪和风险管理咨询业务的保险经纪公司。目前，中怡在北京、广州、南京、上海等全国多个中心城市开设了分公司，在完善其服务网络的同时，中怡更加重视公司高管的管理技能。</SPAN></P>
<P class=MsoNormal style="TEXT-INDENT: 18pt; LINE-HEIGHT: 16.5pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-font-kerning: 0pt; mso-bidi-font-family: Arial"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN> </P>
<P class=MsoNormal style="LINE-HEIGHT: 16.5pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Arial; mso-font-kerning: 0pt"> <SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">就此情况下，金秋</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Arial; mso-font-kerning: 0pt">10</SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">月，中怡</SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">第一次引进</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Arial"><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US target="_blank">高顿</SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">的《<A href="http://www.goldenfinance.org/class/Finance-for-Non-Financial-Managers.asp" target=_blank><FONT color=#0000ff>非财务经理的财务课程</FONT></A>》，学员均是来自公司的所有高层领导。此前由于考虑到此次培训参加的学员级别都非常高，中怡相关部门在挑选合作供应商时非常谨慎，并且担心枯燥的财务是否会让这些高管们感到乏味从而退场或者学而无获等等。经过与<A href="http://www.goldenfinance.org/" target=_blank><FONT color=#800080>高顿</FONT></A>专业讲师反复的沟通，最终敲定了本次合作。</SPAN></P>
<P class=MsoNormal style="LINE-HEIGHT: 16.5pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Arial"><o:p></o:p></SPAN> </P>
<P class=MsoNormal style="TEXT-INDENT: 18pt; LINE-HEIGHT: 16.5pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">随着课程的进行，参训的全体高管不仅听得津津有味，上下更是一片轰动。出于培训效果空前的好，次日，中怡公司的</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Arial">CEO</SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">也迫不及待的放下手中的繁忙事务闻讯而来。课后，中怡相关负责人表示此前只是朋友大力推荐其选择<A href="http://www.goldenfinance.org/" target=_blank><FONT color=#800080>高顿</FONT></A>的课程，但由于考虑到双方是第一次合作，并不知道培训是否能为公司带来适之有效的帮助，就暂定一期培训。基于培训效果空前突出，当即与<A href="http://www.goldenfinance.org/" target=_blank><FONT color=#800080>高顿</FONT></A>商定，在上海、北京分公司增添两期非财内训。</SPAN></P>
<P class=MsoNormal style="TEXT-INDENT: 18pt; LINE-HEIGHT: 16.5pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Arial"><o:p></o:p></SPAN> </P>
<P class=MsoNormal style="TEXT-INDENT: 18pt; LINE-HEIGHT: 16.5pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">三期内训结束后，高管均表示，此次培训使他们对财务方面的认识有了质的飞跃，</SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">让他们通过此课程能够透过财务报表透视企业运作、通过财务分析发现企业经营管理中的关键点，学会构建现代化的预算管理体系学习和有效地控制成本等。<A href="http://www.goldenfinance.org/" target=_blank><FONT color=#800080>高顿</FONT></A>的<A href="http://www.goldenfinance.org/class/Finance-for-Non-Financial-Managers.asp" target=_blank><FONT color=#0000ff>非财课程</FONT></A>不仅获得了高管们的一致推崇，更为<A href="http://www.goldenfinance.org/" target=_blank><FONT color=#800080>高顿</FONT></A>与中怡的长期合作奠定了坚实的基础。</SPAN></P>
<P class=MsoNormal style="TEXT-INDENT: 18pt; LINE-HEIGHT: 16.5pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p><SPAN style="FONT-SIZE: 9pt; COLOR: navy; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">以下是</SPAN><B><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-font-kerning: 0pt">11</SPAN></B><B><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">月份</SPAN></B><SPAN style="FONT-SIZE: 9pt; COLOR: navy; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">推荐的精品课程时间安排：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: navy; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><?xml:namespace prefix = v ns = "urn:schemas-microsoft-com:vml" /><v:shapetype id=_x0000_t75 stroked="f" filled="f" path="m@4@5l@4@11@9@11@9@5xe" o:preferrelative="t" o:spt="75" coordsize="21600,21600"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:connecttype="rect" gradientshapeok="t" o:extrusionok="f"></v:path><o:lock aspectratio="t" v:ext="edit"></o:lock></v:shapetype><v:shape id=_x0000_i1025 style="WIDTH: 129.75pt; HEIGHT: 39.75pt" type="#_x0000_t75"><v:imagedata o:title="高顿商学院" src="file:///C:\DOCUME~1\ADMINI~1\LOCALS~1\Temp\msohtml1\01\clip_image001.jpg"></v:imagedata></v:shape><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 楷体_GB2312">中国顶尖财务与金融培训品牌</SPAN><B><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: navy; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></B></P></TD></TR>
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<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><B><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: red; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Advanced Financial Management--- for Future CFO<o:p></o:p></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><B><SPAN style="FONT-SIZE: 9pt; COLOR: red; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">★高顿：财务总监高级研修班<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><B><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: red; FONT-FAMILY: Arial; mso-font-kerning: 0pt">Dec. 7-14<o:p></o:p></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 17.25pt; mso-yfti-irow: 5">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 17.25pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><B><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: blue; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">New & Revised IFRSs Applicable from 2009 (En)<o:p></o:p></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 17.25pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><B><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: blue; FONT-FAMILY: Arial; mso-font-kerning: 0pt">Nov. 19-20<o:p></o:p></SPAN></B></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 17.25pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><B><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: blue; FONT-FAMILY: Arial; mso-font-kerning: 0pt">9800<o:p></o:p></SPAN></B></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 6">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Comparison of New PRC GAAP & US GAAP<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">16-17<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 7">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">新会计准则与美国会计准则比较<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 8">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Analysis and Application of New PRC GAAP<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">18-20<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">2800<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 9">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">新旧会计准则比较分析及操作实务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 10">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Tax Management & Planning<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">17-18<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 11">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">税务管理与筹划<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 12">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Cost Analysis & Control<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">21-22</SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">深圳</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 13">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">成本分析与控制<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 14">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Plant Cost Analysis & Control<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">16-17<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 15">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">工厂成本分析与控制<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 16">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Internal Control & Risk Management<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">23-24<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 17">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">内部控制与企业风险管理<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 18">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Customer Credit Analysis & Evaluation<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">18-19<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 19">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">客户信用分析与评估<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 20">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Transfer Pricing <o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">22-23<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 21">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">转移定价<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 22">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Master Budgeting Management & Control<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">19-20<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 23">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">全面预算管理与控制<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 24">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Corporate Financial Analysis and Risk Control<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">19-20<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 25">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">公司财务分析与风险防范<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 26">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Financial English<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">12-13<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 27">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">外企财务英语<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 28">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Finance for Non-Financial Managers<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">12-14<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3800<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 29">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">非财务经理的财务课程<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 30">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Application of Excel in Financial Management<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">11-12<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 31">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">EXCEL</SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">在财务管理中的应用<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: silver 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: green; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 16.5pt; mso-yfti-irow: 32">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Cash Flow & Working Capital Management<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">19-20<o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 16.5pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 33">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">现金流与营运资本管理<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 34">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Financial Statement Reading & Analysis</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">23-24</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt">3200<o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-yfti-irow: 35; mso-yfti-lastrow: yes">
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: silver 1pt solid; WIDTH: 243.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=325>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">财务报表阅读与分析<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" vAlign=bottom noWrap width=108>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-RIGHT: silver 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" noWrap width=96>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-font-kerning: 0pt"><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></P></TD></TR></TBODY></TABLE></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: navy; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: navy; FONT-FAMILY: Arial; mso-font-kerning: 0pt">If you need the course brochure, please feel free to contact me via mail or phone call.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p><FONT size=3> </FONT></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: navy; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">如果希望了解课程的详细资料，请随时通过电话</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: navy; mso-font-kerning: 0pt"><FONT face="Times New Roman"><021-6083 7917></FONT></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: navy; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">或邮件</SPAN><FONT face="Times New Roman"><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #3366ff; mso-font-kerning: 0pt"><</SPAN><U><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: navy; mso-font-kerning: 0pt"><A title=mailto:zeek.zhang@shufec-cec.com href="http://mail.shufe-cec.com/jy3/compose/main.jsp?sid=EAnBkEbbfmwnWQCnlLbbqHufozcCUInE&to=zeek.zhang%40shufec-cec.com" target=_parent><SPAN style="COLOR: navy; mso-bidi-font-size: 12.0pt">sophie.shen@shufec-cec.com</SPAN></A></SPAN></U><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: navy; mso-font-kerning: 0pt">></SPAN></FONT><SPAN style="FONT-SIZE: 9pt; COLOR: navy; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">联系我，我会及时发送给您相关资料。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: navy; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><SPAN lang=EN-US style="FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Best Regards,<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><B><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Sophie Shen </SPAN></B><B><SPAN style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Palatino Linotype'; mso-hansi-font-family: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">沈玲芳</SPAN></B><B><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:place w:st="on"><st1:PlaceName w:st="on"><B><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">Golden</SPAN></B></st1:PlaceName><B><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> <st1:PlaceName w:st="on">Finance</st1:PlaceName></SPAN></B><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> <st1:PlaceName w:st="on">Training</st1:PlaceName> <st1:PlaceType w:st="on">Center</st1:PlaceType></SPAN></st1:place><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">高顿财务金融培训中心</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 18.75pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><B><SPAN lang=DE style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体; mso-ansi-language: DE">Tel:</SPAN></B><SPAN lang=DE style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体; mso-ansi-language: DE">8621 6083 7917</SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">（</SPAN><SPAN lang=DE style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体; mso-ansi-language: DE">DL</SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">）</SPAN><SPAN lang=DE style="FONT-SIZE: 10pt; COLOR: #ff6600; FONT-FAMILY: 'Palatino Linotype'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体; mso-ansi-language: DE"><o:p></o:p></SPAN></P>
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