{"id":1077,"date":"2012-06-03T17:57:39","date_gmt":"2012-06-03T09:57:39","guid":{"rendered":"http:\/\/ccpl.work\/wpd\/opt\/?p=1077"},"modified":"2019-05-02T17:16:09","modified_gmt":"2019-05-02T09:16:09","slug":"%e6%88%90%e7%ab%8b%e5%8d%81%e4%ba%94%e5%91%a8%e5%b9%b4%e8%81%9a%e9%a4%90","status":"publish","type":"post","link":"http:\/\/apa.org.hk\/wpd\/2012\/06\/03\/%e6%88%90%e7%ab%8b%e5%8d%81%e4%ba%94%e5%91%a8%e5%b9%b4%e8%81%9a%e9%a4%90\/","title":{"rendered":"\u6210\u7acb\u5341\u4e94\u5468\u5e74\u805a\u9910"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1077\" class=\"elementor elementor-1077 elementor-bc-flex-widget\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-876bc39 elementor-section-boxed elementor-section-height-default 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data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f3c5661\" data-id=\"f3c5661\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-080fcb8 elementor-widget elementor-widget-text-editor\" data-id=\"080fcb8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><a href=\"https:\/\/plus.google.com\/u\/0\/photos\/113826901961249534856\/albums\/5761368116743534065\" 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elementor-size-default\">\u4ee5\u4e0b\u5718\u9ad4\/\u6a5f\u69cb\u8d0a\u52a9\u7576\u665a\u62bd\u734e\u79ae\u54c1<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-39b4cfa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39b4cfa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a3938b8\" data-id=\"a3938b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ce583c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3ce583c\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b308468 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b308468\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a725c7\" data-id=\"0a725c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f12b2d3 elementor-widget elementor-widget-heading\" data-id=\"f12b2d3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ACCA Hong Kong \u7279\u8a31\u516c\u8a8d\u6703\u8a08\u5e2b\u516c\u6703 \u9999\u6e2f\u5206\u6703<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d821ddc elementor-widget elementor-widget-heading\" data-id=\"d821ddc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Association of International Accountants - Hong Kong Branch  \u570b\u969b\u6703\u8a08\u5e2b\u516c\u6703 \u9999\u6e2f\u5206\u6703<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfaaee1 elementor-widget elementor-widget-heading\" data-id=\"cfaaee1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Canadian Certified General Accountants Association of Hong Kong  \u9999\u6e2f\u52a0\u62ff\u5927\u8a3b\u518a\u6703\u8a08\u5e2b\u5354\u6703<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1ee8bc elementor-widget elementor-widget-heading\" data-id=\"e1ee8bc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Centre for Education Development  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data-id=\"a1d7bcf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Society of Chinese Accountants & Auditors  \u9999\u6e2f\u83ef\u4eba\u6703\u8a08\u5e2b\u516c\u6703<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4f2977 elementor-widget elementor-widget-heading\" data-id=\"a4f2977\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Taxation Institute of Hong Kong  \u9999\u6e2f\u7a05\u52d9\u5b78\u6703<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f58e298 elementor-widget elementor-widget-heading\" data-id=\"f58e298\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Federation of Hong Kong & Kowloon Labour Unions  \u6e2f\u4e5d\u52de\u5de5\u793e\u5718\u806f\u6703<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u9999\u6e2f\u6703\u8a08\u4eba\u54e1\u7e3d\u6703 \u6210\u7acb\u5341\u4e94\u5468\u5e74\u665a\u5bb4 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