不会再更新总结，因为没有什么反响
但是资料会继续上传
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所有的资料都将上传到公共分享区GOOGLE DOCS
账号：[email protected]，密码：cpapaopao
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上传日志：
15/02/2011： CPA 101 Module 1 Notes
22/02/2011: CPA 117 Module 1, 2, 3 Notes
17/03/2011: CPA 117 Module 4 Notes
CPA 101 Module 2, 3, 4 Notes
[ 本帖最后由 aying0122 于 2011-4-22 10:24 编辑 ]
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占位
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Module Two 总结请见15楼和16楼
[ 本帖最后由 aying0122 于 2011-2-19 15:01 编辑 ]
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Module One 总结请见17楼
[ 本帖最后由 aying0122 于 2011-2-21 23:24 编辑 ]
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说得太好了！你上次的分享贴，我都是copy paste的，懒得有个止境！！对巴？
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跑跑你太可爱了。
这学期我学118， 104，115， 当然拜读了你上学期的Notes，非常好。 向你学习，我要求不高，希望能混过去。
你这学期学的这三门正是我打算下学期学习的，真是太好啦。
好人好运，祝你工作生活都顺顺利利。
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祝大家都顺利！
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yeh..new semester lar ~~ga ba re !
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mark
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一起努力啦
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新学期开始了！
上传CPA 101 第一个MODULE的NOTES
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爱死你了～～跑跑～～。上次就是看了你的notes， 我115Credit.这次117 是最后一门，希望在你的帮助下能顺利完成～～
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感谢你的分享! 希望大家都考试成功!
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跑跑真是个勤奋的姑娘啊.话说这书早就到了,都没有勇气打开阿,额滴神.
ANYWAY 大家一起加油了
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PartA: The Tax Equation
Income tax = (taxable income * rate) – taxoffsets
这里的tax offsets指的是rebates & credits，而不是deduction。因为tax offsets是直接对税金进行抵减，因此跟deduction相比，offsets更具有价值。
PartB: Assessable Income
Assessable income包括了ordinary income和statutory income。Figure 2.1列出了assessable income, ordinaryincome, statutory income, non-assessable non-exempt income和exempt income之间的关系。
Ordinary income
Section 6-5对ordinary income进行了解释。Section 6-5(4) provides that ordinary income is taken to have beenderived by a taxpayer as soon as it is applied or dealt with in any way on theperson’s behalf. 这就意味着，即使纳税人将自己的一部分收入无偿转让给其他人，这部分收入还是要上税的。
Statutory income
Subsection (2)对statutory income的解释很二百五，即：非ordinary income，但是属于assessable income的收入，属于statutory income。S. 6-25(2) states that theprovisions regarding statutory income generally prevailover the rules about ordinary income.
Exempt income
Division 11列出了作为exempt income的例子。Section 11-1指出，属于ordinary income或者statutory income 范畴的exempt income可以被分成三种类型：
Ordinary or statutory income ofentities that are exempt no matter what type ofordinary or statutory income they have;
Ordinary or statutory incomethat is exempt, no matter whose it is;
Ordinary or statutory incomethat is exempt only if it is derived by certainentities.
作为statutoryincome，如果需要被豁免，则必须有法律上的规定。
在判定某一项收入是否获得豁免是非常重要的，因为之后会产生一系列的后果：
1)
It is not assessable and istherefore tax free;
2)
It may reduce the deductionallowable fore a tax loss;
3)
A loss or outgoing incurred inderiving the exempt income is not allowable deduction;
4)
The disposal of an asset usedto produce exempt income does not give rise to a capital gain or loss.
Non-assessable non-exempt income
例子：1) whereincome derived during one tax year has to be repaid in a later tax year; 2)where trading stock is sold outside the ordinary course of business; 3) GST.
Ordinary income – some common lawconcepts
Ordinary income 包括三种类型：income from personalservices, income from carrying on a business, and income from property。
材料列举了一系列的，在案例法下所确认的ordinary income的类型。这里面需要注意的是a person cannot derive income by dealing with her/himself。具体的事例就是一些俱乐部。俱乐部从会员那里所收取的费用不确认为俱乐部的营业收入，因为会员作为俱乐部的所有人之一，这些费用具有资本的性质。而那些由非会员所缴纳的费用，则可以作为收入确认。
Residence
Individuals
对于个人，residency的确认主要有三种方式，其中最重要的两种分别为：domicile test和183-day test。Domicile test一般用于判定离开澳洲的纳税人，而183-day test则用来来到澳洲的纳税人。
Companies
判断一家公司的residency，通常有两种方式：
1.
It is incorporated in Australia; or
2.
Although not incorporated in Australia it carries on business in Australiaand has either:
Its central management andcontrol in Australia;or
Its voting power controlled byshareholders who are residents of Australia.
比较常用的测试方式来自于案例 De Beers Consolidated MinesLtd v. Howe [1906]：“I regard that as the true rule … the real business is carried onwhere the central management and control actually abides。”
需要注意的一点是，一家非澳洲注册的公司，即使它在澳洲有单纯的营业业务（mere trading），我们不能仅凭此判定这家公司是Australian resident。
在判断一家公司的核心管理在何处，法院不但会调查董事们在何处开会，还要考虑公司的日常营运的管理地点。
Derivation of Income
由于所需要缴纳的税金，取决于纳税人在纳税年度所获得的收入。因此，判断收入的时点是非常重要的。即：The issue of when income is derived is therefore crucial fordetermining when income will be taxed。案例FC of T v. Thorogood (1927)的判决指出：’derived’ is not necessarily ‘actuallyreceived’, but ordinarily that is the mode of derivation。
Cashor accruals basis
在决定税金的计算基础时，最高法院认为，公司应该采取最能够正确反映收入的方法。In Taxation Ruling TR 98/1, the Commissioner provides guidelines onwhich method will provide the correct basis on which to determine income。
Cash basis:
1)
if income derived by anemployee;
2)
if income derived in anon-business activity in providing knowledge or skill.
Accrual basis:
1)
sale of trading stock;
2)
the use of circulating capital;
3)
the use of staff &equipment.
Installmentsales
以分期付款方式而发生的销售收入，税法上按照商品销售出去并且已经运送的时点确认收入。由此而产生的利息收入，则分期确认为assessable income。案例J. Rowe &. FC of T 71ATC 4001，法院认为：that thesale price was earned when the goods were sold and delivered regardless of whenpayment was due。
Incomefrom property
源自于不动产的收入，一般采用Cashbasis来确认收入的时点：Incomefrom property, whether it be rent, royalties, interest or some other item, willno have the characteristics of income until it is paid and received。
Wageand salary earners
钱到手的时候上税，即使你的部分工资是支付你在前一个税务年度所提供的服务。
Amountsreceived in advance
The income was not taken to be deriveduntil the service or goods had been supplied.
Long-termconstruction contracts
Taxation Ruling IT 2450上规定，有两种方式可以用来作为计算收入：the ‘basicapproach’ 和 the ‘estimatedprofits method’。
Redirectionof income
Section6-5(4): In working out whether you have derived anamount of ordinary income, and (if so) when you derived it, you are taken to havereceived the amount as soon as it is applied or dealt with in any way on yourbehalf or as you direct.
Section6-10(3): If an amount would be statutory incomeapart from the fact that you have not received it, it becomes statutory incomeas soon as it is applied or dealt with in any way on your behalf or as youdirect.
材料列出了适用s6-5(4)的两种情形：第一种情况，是salarysacrifice arrangement，当员工要求公司将其部分工资作为额外的superannuation；第二种情况，是员工要求公司将其本年度的部分工资延迟到下一年度发放。
PartC: Income From Business
一般情况下，ordinaryincome包括来自于经营收入（incomefrom business）。因此，判定一个business的存在是必要的。判断一项业务组成的标准，以及获得收入的活动，都来自于commonlaw。
Existence of a business
The actual existence of a business is aquestion of fact and degree. 材料中列举了一部分用来判断的因素，包括：the degree of system and organization used, scale of activities,repetitive transactions, profit factor, type of activity, and time。
Section 6-5 and income from business
税法上，对来自于经营收入的判定，基本上来自于s. 6-5以及common law的先例。在Scottish Australian Mining v. FC of T (1950)里，企业在单纯的收回投资项目时所产生的利润，不属于企业的营运收入。但是，这个先例所产生的影响，则被随后的案例所削弱。案例FC of T v. Whitfords BeachPty Ltd 82 ATC 4031的判决，增加了将s. 6-5用于个别交易（isolatedtransactions）的可能性。
Isolatedtransactions
这部分里面，案例FC ofT v. Myer Emporium Ltd的判决至关重要。It was observed that an amount received from an isolated businessoperation or commercial transaction whish is not entered into in the ordinarycourse of carrying on the taxpayer’s business will constitute assessable incomewhere the taxpayer entered into the transaction withthe intention or purpose of making a relevant profit or gain from thetransaction。
Taxation Ruling TR 92/3采取了Myer Case的判决作为基础，规定，如果企业的某项个别交易同时满足一下两个特征的时候，该项交易所产生的利润属于企业的经营收入：
1）
the intention or purpose of thetaxpayer in entering into the transaction was to make a profit or gain; and
2）
the transaction was enteredinto and the profit was made in the course of carrying on a business orcarrying out a business operation or transaction.
该项规定还指出，获得利润并不一定要作为该项交易的主要目的。只要这个目的的重要性足够，那么所得利润就应作为经营收入。
Realizationof investments
正常情况下，企业销售投资资产所获得的利润一般不被认为是经营收入。但是，如果企业的该项活动属于正常的经营活动范围，则该项利润属于企业的经营收入；反之，则属于资本收益。
Non-cash business benefits
案例FC of T v.Cooke and Sherden的判决导致了新法规s. 21A的产生，其将非现金收益划入了assessable income的范围内。
Section 21A规定：
A non-cash benefit accruing asa result of business (not in respect of employment) is assessable even thoughit is not in a monetary form;
The recipient of the benefitshould include as assessable income the arm’s-length value of the benefit;
Any limits or restrictions onthe convertibility into cash are disregarded.
该规定也同时提出了几个特殊情况，在这些情况下，非现金所得则不需要划分为assessable income：
Where the recipient of thebenefit would have been able to claim a deduction for the benefit, if the costhad been incurred by the recipient, then the amount is not assessable;
Where the cost of the benefitis not deductible to the person who provides the benefit, the amount is notassessable (entertainment expense);
Where the value of the non-cashbusiness benefits received by the taxpayer is less than $300 in the tax year.
材料后面提供的四个例子比较重要，从例子中就可以看书，s 21A的三个exceptions是很重要的。
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PartD: Compensation
一般情况下，公司所获得赔偿金的性质，跟其所赔偿事项的性质保持一致（a compensation receipt takes the same character of the item which itreplaces），代表案件为C of T v. Meeks (1915)。但是，在案例Glenboig Union Fireclay Co. Ltd v. IRC 1922的判决中表明，我们不能仅仅因为赔偿金是为了补偿收入损失而将赔偿金划归为经营收入的范畴。
Loss of profits and trading stock
Statutory provisions主要涵盖了这一部分的内容。Section 15-30 includesas income any compensation or amount received asindemnity for the loss of trading stock, and also includes as income amounts received by way of indemnity forthe loss of profit or income.
案例Liftronic Pty Ltd v. FC of T的判决指出，虽然导致赔偿的事件对公司的声誉造成影响，但却没有从根本上损害公司的声誉或者其继续经营的能力，因此公司所获得赔偿应作为经营收入考虑。
Loss of contract
这里最重要的一点，是要衡量该合同的损失是否对公司整个经营能力产生根本的影响，或者仅仅是其在经营过程中可能遇到的合理风险。Where a taxpayer receives compensation for recision of a contract,it is necessary to determine whether the contract was an ordinary businesscontract or whether it was of a capital nature representing an important partof the business structure of the firm.
案例Van Den Bergh’s Ltd v. Clark (1935)：the Court held that where the lossof the contract severely disrupts or affects the firm’s underlying businessstructure, then the compensation may be of a capital nature。
案例Heavey Minerals Pty Ltd v. FC of T (1966)：the cancellation of the contractsdid not affect the capital structure as it was still free to sell rutile if itcould find a buyer。
Loss of agency
如果公司所获得赔偿金是由于代理权的损失，那么衡量该代理权对公司整个经营结构影响的大小是必须的。
案例Californian Oil Products (in liquidation) v. FC of T(1934)中：the loss ofthe agency effectively terminated the company’s business. As a result, thecompensation received was of a capital nature.
案例Kelsall Parsons & Co. Ltd v. IRC (1938)和IRC v. Flemming & Co. (Machinery) Ltd (1951)： compensation for loss of an agencywas held to be on revenue account since the loss did not relate to or affectthe firm’s underlying business structure。
Restrictive covenants
案例Higgs v.Olivier (1952)打开了一个先例，如果公司因为签订了一份限制性合约而获得的赔偿金，则该赔偿金应作为capital的性质。The rationale being that deprivation of the right to work or toconduct business is of a capital account。
Summary of principles: Businesscompensation
Where the business operation isterminated due to the cancellation of the agreement, the compensation is likelyto be on capital account;
If the taxpayer has enteredinto special arrangements to undertake the contract, the compensation will takethe form of capital;
A severe restriction of thebusiness operations may also be of a capital nature;
Where the contract is for along period of time, it is more likely to be capital and the compensation forits loss of a capital nature.
Apportionment of compensation
在某些情况下，部分赔偿金的性质是属于经营收入，另外一部分则是属于资本性质。如果这两部分的金额可以被区分开来，那么：it is possible to effect an apportionment between the two so thatthe compensation received can be separated into an income and a capitalcomponent。但是，如果这两部分无法区分，那么整个赔偿金，则被视为资本性质。
PartE: Assessable Income – Statutory extension
Royalties
Section 6-5：where a royalty comes within thescope of ordinary income;
Section 15-20：has a residual operation and itwill only include royalties outside of s. 6-5; essentially, this will includeroyalties which are of a capital nature.
在判断一项特许权收入是否assessable，我们也需要考虑该项特许权的来源。对来源的判断，通常情况下是基于权利产生的地点。
案例Murray v. ICI Ltd (1967)的判决所产生的影响需要了解，具体是：It seems that indetermining whether an amount is a royalty under s. 6-5, it is necessary todetermine what is being given up. If the amount received is related to thedisposition of a capital asset, it will not be of an income nature, but the CGTprovisions may apply.
Foreign exchange gains and losses
（重点！）
Lecturer 强调了这一部分的重要性，主要是因为其有计算的内容。根据s.906-50的规定，企业账面的外币金额需要转化成澳币值，不管该金额是收入、费用、债务、应收帐目还是资产价值。S.960-50包含诺干有关于外币转换的专门规定，实际上就是对转换时点的规定（这部分需要了解，在考到相关问题的时候知道去哪里找）。
但是需要注意的是，如果企业的帐户全部或者绝大部分都是用外币进行计量，那么以上的专门规定是不适用的。Where this occurs, Subdivision 960D applies so that the net incomeof the entity can be translated into the Australian currency。相关的企业主要包括了：an Australian residentcompany which is required to prepare financial reports under s. 292, apermanent establishment, a controlled foreign company, an offshore banking unitand a transferor trust。
在外币转换过程中所产生的收益或者损失，不管其是一般收入或者是资本性质，这些损益都是assessable或者deductible。但是针对这个问题，在s. 775-15，s. 775-30以及s. 775-75(1)中都有特例情况，需要了解。
PartF: Trading Stock
（非常重要！）
企业为了经营目的而购买的商品，其采购成本可以作为税收的抵减项。Section 70-1列举了三种可能的情况，分别为：
You acquire an item of tradingstock;
You carry on a business andhold trading stock at the start or the end of the tax year;
You dispose of an item oftrading stock outside the ordinary course of business, or it ceases to betrading stock in certain other circumstances.
Definition of trading stock
S. 70-10对trading stock进行了定义，包括：
Anything produced, manufacturedor acquired that is held for purposes of manufacture, sale or exchange in theordinary course of a business; and
Live stock.
材料中列举了几项已经被案例法排除在trading stock范围外的商品，需要了解一下。
企业在购买商品时可能会有两种情况，一种情况下，商品直接是作为交易用的；另一种情况下，企业购买该资产的目的是为了生产交易商品。我们要能够对这两种情况进行区别。案例Coltness Iron Co. v. Black(1881)指出，公司购买的煤矿是一种资本性质的资产，而从这个煤矿中开采出来的煤，则是交易商品。
在某些情况下，虽然纳税人不拥有商品的法律所有权，这些商品也可能被认为是该纳税人的trading stock。案例Suttons Motors中，法院更注重其商业实质而非其legal form。It indicates that an item ofmerchandise may be trading stock even though the taxpayer does not own it, hasno legal obligation to buy it, has incurred no financial commitment in respectof it, and merely holds it on behalf of another。
Tradingstock on hand
Section 70-15 provides that a deduction is available under s. 8-1 on the purchaseof trading stock:
-
if the item becomes part ofyour trading stock on hand before or during the tax year in which you incur theoutgoing, then it is deductible in that year; otherwise
-
the amount is deductible in thefirst tax year during which the item becomes part of your trading stock on handor for which an amount is included in your assessable income in connection withthe disposal of the item.
这里，对于‘on hand’的理解是很重要。它并不是仅仅指纳税人拿到了商品，同时，纳税人还必须拥有了处置带商品的权利。
Assets that become trading stock
Section 70-30 (1) provides that at the timethe asset becomes trading stock, the taxpayer is treated as if:
just before the item becametrading stock the taxpayer sold it to someone else at arm’s length. Thetaxpayer can elect the deemed sale value to be cost, or market value justbefore it became trading stock; and then
the taxpayer immediately boughtit back for the same amount.
Obsolete stock
The taxpayer may elect to write down thestock to a lower value as long as the value is reasonable.
Disposal of trading stock
1)
Not in the ordinary course oftrading
如果商品的处置并非发生在正常的交易过程中，比如捐献、送礼等，那么：the taxpayer is assessable on the market value of the stock on thedate of disposal。
2)
Notional disposal of tradingstock
这部分说的是更换了所有权。Section70-100(4)赋予了一项election，但是需要满足四项条件。
3)
Cease to hold item as tradingstock (but still own it)
如果该种情况发生，那么税法假设，在该项商品变成非交易品之前，纳税人将其按照成本价格卖出后，又按照同样的金额买入。
Small business entities
Where the difference between the value ofopening and closing stock is $5,000 or less, the taxpayer can choose not tovalue each item of trading stock at the year end, and not to account forchanges in the value of trading stock.
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ApproachesTo Understanding Strategy
The rational approach
Rational approach的特点，就是至上而下的，很好地计划和组织企业的策略，类似于军事化管理，管理层有绝对的权利。This approach is based on a model in which the conception andexecution of strategy are treated as discrete, sequential activities。
这种方式，从制定企业长期的目标开始，按照预先制定的步骤运行，然后根据计划对资源进行分配。典型的运行步骤包括：
1）
The establishment of clearstrategic objectives;
2）
The analysis of an organisation’sstrategic situation, its external environment, and its internal resources andcapabilities;
3）
The generation, evaluation andchoice of strategic options based on their potential to optimize theachievement of the established objectives;
4）
Implementation of the chosenstrategic option, which is usually expressed in a strategic plan.
Rationalists have adoptedmechanistic principles, based on military practice and hierarchical command, indeveloping their theory of strategic management.
The processual approach
这种方式下，企业一般处在比较复杂多变的环境。既定的策略无法适应多变的经营环境，而金字塔型的管理方式无法在及时地对策略进行变更。The decision-making process is characterized by negotiation,bargaining and compromise between these coalitions.
Rational approach认为管理层拥有控制权，而processual approach则认为管理层的权力需要受到限制。
The word planning denotesrational control and systematic analysis, whereas the word crafting evokesimages of creativity, adaptation, and intuition.
Table 1.1对这两种方式的差别进行了很好的总结。
The evolutionary approach
这种方式，比processual更加极端，更加激进。类似于达尔文的‘适者生存’理论，evolutionary认为市场的变化不可预测并且无法控制，企业不可能制定出有效的策略去适应，而环境会选择会适应市场变化的企业，使其生存下来。
The evolutionary approach to strategysuggests that an organization’s leaders should work on achieving competitiveadvantage by improving operational efficiencies in the short term.
The systemic approach
这个理论认为，企业的策略应该重视企业文化和所处的政治环境。The strategy is embedded in the culture values, norms and rules ofthe organization and the society in which it operates.
为了理解策略，企业需要首先了解其所处的社会和经济环境。
Fuzzy strategy
Depending on the outcome, organizations mayadopt only those strategies that work and discard those that do not.
In summary, the rational approach is useful as an organizingframework to think through and plan strategy. The processual approach has importantimplications for managers at the point where the rational approach is limitedin its usefulness. The evolutionary approach points to the importance ofvariety and diversity, while the systematic approach suggests that leaders need totell strategy as a story that is compelling, engaging and persuasive foremployees.
TheStrategy Process
这一部分的内容，可以看成是整个课程的一个缩影。这门课主要Rational approach进行了讲解。在rational approach下，我们需要进行以下步骤：
1)
Determining the purpose of the organization;
2)
Understanding and analyzing theexternal environment outside the organization;
3)
Understanding and analyzing theinternal environment inside the organization; and
4)
On the basis of these analyses,formulating and implementing strategy.
Organizational purpose and vision
首先，我们需要了解企业的目标，定位，以及企业的能力。设定和更新企业目标这一活动不是一次性，而应该是根据企业所处的环境变化，而不断地进行变动，使得企业可以获得新的机会或者在竞争中生存。
Analyzing the external environment
管理者需要对企业所处的外部环境有一个宏观的了解，例如：macro-economy, industry/markets, competitors。The purpose of strategy tools for analyzingthe environment is to identify the key issues and ways of coping withcomplexity and change.
Analyzing the internal environment
除了对外部环境的了解，管理者还必须做到对企业的内部环境了如指掌。管理者需要知道企业的优势和劣势，以便于制定出符合企业自身条件的策略。
Formulating and implementing strategy
Formulating strategy就是要在前面分析的基础上，进行选择。Based on thepreceding analysis, a key leadership task is to determine how to make the organization’svision a reality and how to carry out its mission。
选择了最合适的策略后，管理层就要开始着手执行计划，即implementing strategy，例如：managing resources, people, culture and providing leadership。
StrategicThinking
Strategic thinking的中心内容，就是要如何将企业的日常运行和其预想的蓝图结合起来。Thechallenge is to be innovative and creative but to include this within a formalstrategic planning process (a balance between creativethinking and disciplined planning routines).
Strategic planning
The strategic planning process shouldprovide the framework and criteria for making operational decisions,implementing these decisions and monitoring and evaluating the implementation.
Strategic planning在实行过程中面临的挑战之一，就是如何使底层员工与管理层保持一致性。因此，管理层应该多和员工进行沟通和交流，让他们明白企业的计划和策略的目的。
Strategic stretch
Strategic stretch is concerned withencouraging leaders and managers to ‘think outside the box’ in developingalternative products and services, or exploiting new ways of operating toprovide existing products and services.
The strategic equation
所谓的公式，就是”Fitand Stretch”。企业的策略不仅要符合企业目前的内部情况（即Fit），也要可以适应外部环境的变化以便抓住新的机会（即Stretch）。
StrategicLeadership
不同的理论对leadership自然会有不同的解释：
Rational approach: leaders are defined and positioned as those who formulate strategyon the basis of careful analysis and planning;
Processual approach: leaders take on more of a creative and empowering role as thosewho craft a strategic vision and generate the support and commitment fromwithin the organization necessary to translate that vision into a reality.
Approaches to leadership styles
1)
Traits: 这个理论强调的是领导者与生俱来的素质，what leaders have。这个理论的缺陷在于，它只考虑了造就一个成功领导者的小部分因素。
2)
Behavioral style: 这个理论则强调领导者的行为，认为领导者是可以后天栽培的。它强调领导者行为对其追随者的影响。调查研究表明，领导者的行为大致可以分为两种：employee orientation 或者是 task orientation。
3)
Situational approach: 简单地说，就是具体情况具体分析，没有一个固定的。
4)
Transformational andtransactional approaches
Leadershipand Ethics
道德问题的产生，通常是因为领导者的权力过大。因此，道德问题和领导能力总是结合在一起讨论。在如今的环境下，企业不能一味地考虑利润的最大化。Where the focus is on profit driven companies, this is even morethan the case as there can sometimes be trade-offs between profit-maximizationand ethical considerations。
The classical view of ethics
经典理论自然是属于Friedman的企业利润最大化理论。他认为，企业应该为股东负责，利润最大化只能是企业唯一的目标。这个理论下，企业会在法律的约束下遵守法规，但是不会上升到道德的范畴。According to this argument, social responsibility and morality hasno place in the job description of leaders and managers。
The socioeconomic view of ethics
企业来源于社会、存在于社会中，因此，企业的领导者有责任和义务对社会负责。A key point to bear in mind is that social responsibility describesthe behavior of an organization that pursues long-term goals for the bettermentof society, goals that go beyond legal and economic imperatives。
评论
实在很难想象你能够这么经历充沛地把自己的所学都罗列上来给大家思考。条理性这么清晰！班主真该给你个头衔~
评论
谢谢LZ，你太强了，赞~~~
评论
…… 给点儿实惠的
分分呢？
评论
117... wondering when preseen case is available a ?
i did 101 previously.....................feeling hard if not work in this area .....
tax ...seems very easy lar ~^^~ .....refer to ato website...for ref......
评论
一有分数立刻都给你加上！
评论
跑跑又来作贡献了，托你的福，俺上学期115D了。呵呵！
借贵宝地吆喝一下，在google groups上建了一个117的study group，地址如下：
http://groups.google.com/group/2011-s2-cpa-117-group
还是之前给跑跑注册的账号密码作为管理员。请大家踊跃参加，贡献！
[ 本帖最后由 滚滚而来 于 2011-2-23 16:37 编辑 ]
评论
谢谢PAOPAO，这个学期大家一起努力把117过了， 我还有一门106。。。
评论
晚上路过~~
你不上线， 没地方给你+分也！！ 去看你信箱~~~
评论
请帮帮我，怎样才可以去到公共分享去google docs?
评论
你去GOOGLE的WEB PAGE, 再找"文檔", CLICK進去, 有類似EMAIL的介面
评论
got it, thanks a lot
评论
请问楼主会不会改变主意继续写101及117的总结啊? 希望有份看总结的同学也反映一下, 支持楼主续写.
评论
I found 117 module 1 summary(this is the one I am doing this term), it is superb and very helpful. Really appreciate your sharing. Hope there is more coming up..
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