{"id":56,"date":"2014-04-19T23:25:40","date_gmt":"2014-04-19T23:25:40","guid":{"rendered":"http:\/\/litao.tlinc.ca\/cn\/?p=56"},"modified":"2014-04-22T14:34:28","modified_gmt":"2014-04-22T14:34:28","slug":"experience-share-20140419","status":"publish","type":"post","link":"http:\/\/www.canada-cpa.ca\/cn\/2014\/04\/19\/experience-share-20140419\/","title":{"rendered":"\u534e\u88d4\u52a0\u62ff\u5927\u505a\u773c\u93e1\u7d93\u92b7\u5546"},"content":{"rendered":"<p>\u6587\uff1a\u8d99\u51ac<\/p>\n<p>\u5341\u5e7e\u5e74\u5c08\u7cbe\u6280\u8853\uff0c\u4e00\u671d\u7a81\u7136\u8f49\u884c\u3002\u505a\u4ec0\u9ebc\uff1f \u773c\u93e1\u4ee3\u7406\u3002<\/p>\n<p>\u5f9e\u4f86\u6c92\u7d93\u904e\u5546\u3001\u6c92\u5e79\u904e\u71df\u92b7\uff0c\u6c92\u6709\u89aa\u621a\u6709\u985e\u4f3c\u7d93\u9a57\u2014\u2014\u9019\u54ea\u54ea\u5152\u90fd\u4e0d\u6cbe\uff0c\u96f6\u8d77\u9ede\u958b\u59cb\uff0c\u7adf\u7136\u5c31\u6bba\u51fa\u4e86\u9322\u9014\uff01<\/p>\n<p>\u4e0d\u5165\u884c\u4e0d\u77e5\u9053\uff0c\u4e00\u5165\u884c\u5687\u4e00\u8df3\uff1a\u5927\u7684\u58df\u65b7\u92b7\u552e\u5546\u62da\u4e0d\u904e\uff0c\u5c0f\u7684\u8857\u908a\u5e97\u8216\u96e3\u6253\u5165\u3002\u65b0\u4eba\u771f\u5f88\u96e3\u3002<\/p>\n<p>\u6709\u4eba\u8aaa\u773c\u93e1\u884c\u696d\u5229\u6f64\u9ad8\uff0c\u8881\u6d77\u89ba\u5f97\u6709\u5fc5\u9808\u73fe\u8eab\u8aaa\u6cd5\u95e2\u8b20\uff0c\u300c\u7372\u5229\u9ad8\u7684\u90fd\u662f\u58df\u65b7\u5de8\u982d\uff0c\u65d7\u4e0b\u5168\u662f\u77e5\u540d\u54c1\u724c\u773c\u93e1\uff0c\u4f46\u662f\u4f5c\u70ba\u5c0f\u7d93\u92b7\u5546\uff0c\u4ed6\u5011\u4e0d\u53ef\u80fd\u7d66\u4f60\u4ee3\u7406\u6b0a\uff0c\u5373\u4f7f\u5e02\u5834\u5927\uff0c\u4f60\u4e5f\u5206\u4e0d\u5f97\u676f\u7fb9\uff01\u300d<\/p>\n<p>\u65e2\u7136\u5927\u724c\u773c\u93e1\u7684\u8ca8\u6e90\u88ab\u5207\u65b7\uff0c\u552f\u6709\u5f9e\u5c0f\u724c\u5165\u624b\uff0c\u9019\u7576\u7136\u89e3\u6c7a\u4e86\u9032\u8ca8\u548c\u4ee3\u7406\u5206\u92b7\u554f\u984c\uff0c\u4f46\u5c0f\u724c\u81ea\u8eab\u537b\u4e5f\u662f\u500b\u554f\u984c\uff0c\u300c\u4e8c\u7dda\u54c1\u724c\u7684\u77e5\u540d\u5ea6\u76f8\u5c0d\u4f4e\uff0c\u6211\u7684\u773c\u93e1\u5728\u773c\u93e1\u5e97\u88cf\u8ce3\u4e00\u767e\u591a\u52a0\u5e63\u4e00\u526f\uff0c\u9019\u50f9\u683c\u4e0d\u4e0a\u4e0d\u4e0b\uff0c\u559c\u6b61\u540d\u724c\u7684\u9084\u662f\u6703\u52a0\u9322\u8cb7\u540d\u724c\uff0c\u771f\u60f3\u5716\u4fbf\u5b9c\uff0c\u5341\u5e7e\u52a0\u5e63\u7684\u773c\u93e1\u4e5f\u5f88\u591a\u3002\u300d<\/p>\n<p><strong>\u4e8c\u4e8c\u4e0a\u767e<\/strong><\/p>\n<p>\u8881\u6d77\u4ee3\u7406\u7684\u773c\u93e1\u54c1\u724c\u6709\u500b\u597d\u73a9\u7684\u540d\u5b57\u2014\u2014Dirty Dog\uff0c\u7522\u81ea\u6fb3\u6d32\uff0c\u64da\u4ed6\u8aaa\uff0c\u8cea\u91cf\u548c\u8a2d\u8a08\u90fd\u5f88\u597d\uff0c\u4e0d\u50c5\u6709\u5404\u985e\u666e\u901a\u773c\u93e1\u3001\u592a\u967d\u93e1\uff0c\u9084\u6709\u7528\u9014\u7279\u6b8a\u7684\u5982\u6ed1\u96ea\u93e1\uff0c\u751a\u81f3\u982d\u76d4\u7b49\uff0c\u552e\u5f8c\u63d0\u4f9b\u9577\u905412\u500b\u6708\u8cea\u4fdd\u3002\u554f\u984c\u662f\uff0c\u6771\u897f\u96d6\u597d\uff0c\u4e5f\u8981\u6709\u4eba\u6367\u5834\u624d\u884c\u3002<\/p>\n<p>Dirty Dog\u662f\u500b\u65b0\u54c1\u724c\uff0c2003\u5e74\u63a8\u51fa\u81f3\u4eca\u767c\u5c55\u4e0d\u4fd7\uff0c\u4f46\u662f\u548c\u90a3\u4e9b\u8857\u77e5\u5df7\u805e\u7684\u5927\u54c1\u724c\u6bd4\u9084\u6709\u8ddd\u96e2\u3002\u55ae\u9019\u4e00\u9ede\uff0c\u63a8\u92b7\u5c31\u72af\u96e3\u3002<\/p>\n<p>\u300c\u6211\u5f9e\u5ee0\u5bb6\u62ff\u6279\u767c\u50f9\uff0c\u4ee52\u500d\u7684\u50f9\u683c\u8ce3\u7d66\u773c\u93e1\u884c\uff0c\u4ed6\u5011\u5f80\u5f80\u6703\u5c07\u9019\u500b\u50f9\u683c\u518d\u4e58\u4ee52\u500d\u8ce3\u51fa\uff0c\u6700\u7d42\u7684\u773c\u93e1\u884c\u5b9a\u50f9\u4e00\u822c\u5728\u4e00\u767e\u591a\u52a0\u5e63\u3002\u300d\u76f8\u5c0d\u65bc\u540d\u54c1\u52d5\u8f12400\u3001500\u7684\u5b9a\u50f9\uff0c\u9019\u500b\u50f9\u4f4d\u537b\u986f\u5f97\u5c37\u5c2c\uff0c\u800c\u4e14\u8b93\u8881\u6d77\u6d41\u5931\u4e86\u83ef\u88d4\u5ba2\u6236\u7fa4\uff01\u300c\u83ef\u4eba\u666e\u904d\u504f\u611b\u540d\u724c\uff0c\u4e8c\u7dda\u54c1\u724c\u7121\u4eba\u554f\u6d25\uff0c\u5217\u6cbb\u6587\u548c\u672c\u62ff\u6bd4\u7684\u83ef\u4eba\u5546\u5834\u6211\u90fd\u53bb\u904e\uff0c\u800c\u4e14\u5176\u4e2d\u4e00\u500b\u5546\u5834\u88cf\u7684\u6bcf\u5bb6\u773c\u93e1\u884c\u90fd\u53bb\u904e\u4e0d\u4e0b\u4e09\u6b21\uff0c\u5168\u5403\u4e86\u9589\u9580\u7fb9\u3002\u300d<\/p>\n<p>\u6f38\u6f38\u7684\uff0c\u8881\u6d77\u7e3d\u7d50\u51fa\u4f86\u53d6\u52dd\u65bc\u5176\u4ed6\u65cf\u88d4\u7684\u7b56\u7565\uff0c\u300c\u6211\u7684\u92b7\u552e\u54e1\u5168\u662f\u897f\u4eba\uff0c\u9664\u4e86\u6eab\u54e5\u83ef\uff0c\u5728\u963f\u7701\u3001\u85a9\u7701\u548c\u591a\u502b\u591a\u3001\u6eff\u5730\u53ef\u90fd\u6709\u92b7\u552e\u54e1\u3002\u300d\u7531\u6b64\uff0c\u8881\u6d77\u76ee\u524d\u7684\u5ba2\u6236\u7fa4\u4e2d\u7d04\u6709\u516b\u6210\u897f\u4eba\uff0c\u9084\u6709\u7d0415%\u7684\u5370\u5ea6\u4eba\uff0c\u53ea\u67095%\u83ef\u4eba\uff0c\u300c\u897f\u4eba\u76f8\u5c0d\u4f86\u8aaa\u5c0d\u540d\u724c\u4e0d\u90a3\u9ebc\u654f\u611f\uff0c\u53ea\u8981\u7522\u54c1\u8cea\u91cf\u597d\u3001\u8a2d\u8a08\u597d\u5c31\u53ef\u4ee5\u3002\u300d<\/p>\n<p><strong>\u8d0a\u52a9\u64f4\u5c55\u77e5\u540d\u5ea6<\/strong><\/p>\n<p>\u6240\u8b02\u540d\u724c\uff0c\u662f\u5df2\u7d93\u5efa\u7acb\u4e86\u5e02\u5834\u4fe1\u8b7d\u7684\u77e5\u540d\u54c1\u724c\u3002\u5f9e\u9019\u4e00\u9ede\u4f86\u8aaa\uff0cDirty Dog\u5728\u773c\u93e1\u754c\u7684\u78ba\u4e0d\u662f\u9802\u7d1a\u540d\u724c\uff0c\u65bc\u662f\u4f5c\u70ba\u4ee3\u7406\u5546\uff0c\u8881\u6d77\u7c4c\u5283\u505a\u54c1\u724c\u63a8\u5ee3\uff0c\u65b9\u6cd5\u5f88\u7368\u7279\uff1a\u76ef\u4e0a\u4e86\u5927\u578b\u9ad4\u80b2\u8cfd\uff0c\u300c\u6211\u82b1\u8cbb\u4e86\u5e7e\u5343\u5143\u8d0a\u52a9\u4e00\u500b\u9ad8\u723e\u592b\u9326\u6a19\u8cfd\uff0c\u9084\u6709\u5e06\u8239\u6bd4\u8cfd\uff0c\u8cfd\u5834\u5167\u6703\u6709\u6211\u7684\u5c55\u53f0\uff0c\u53c3\u8cfd\u8005\u7684\u79ae\u54c1\u888b\u4e2d\u4e5f\u6709\u773c\u93e1\u548c\u6298\u50f9\u5238\u3002\u300d<\/p>\n<p>\u5982\u6b64\u4e00\u4f86\uff0c\u4f46\u6c42\u53c3\u8cfd\u8005\u548c\u89c0\u773e\u80fd\u5c07\u8a72\u54c1\u724c\u770b\u5728\u773c\u88cf\u3001\u8a18\u5728\u5fc3\u88cf\uff0c\u300c\u6bcf\u6b21\u8d0a\u52a9\u5f8c\u90fd\u80fd\u6536\u5230\u5e7e\u767e\u500b\u8a02\u55ae\uff0c\u6211\u6703\u5728\u6279\u767c\u50f9\u7684\u57fa\u790e\u4e0a\u518d\u6253\u516b\u6298\u8ce3\u7d66\u4ed6\u5011\u3002\u300d\u5ba3\u50b3\u54c1\u724c\u4e4b\u9918\uff0c\u9084\u64f4\u5927\u4e86\u92b7\u8def\uff0c\u4e00\u7bad\u96d9\u96d5\u3002<\/p>\n<p><strong>\u767c\u8ca8\u5feb \u4fdd\u8cea\u671f\u9577<\/strong><\/p>\n<p>\u9664\u4e86\u7ba1\u7406\u624b\u4e0b\u7684\u5341\u540d\u5e79\u5c07\u6253\u6c5f\u5c71\uff0c\u8881\u6d77\u81ea\u5df1\u4e5f\u6703\u63d0\ue2e5\u773c\u93e1\u5230\u8655\u63a8\u92b7\uff0c\u4ed6\u77e5\u9053\u6709\u540c\u6a23\u505a\u773c\u93e1\u4ee3\u7406\u7684\u670b\u53cb\u8ca8\u5b58\u91cf\u7d04\u70ba\u4e00\u5343\u526f\uff0c\u4ed6\u5c07\u81ea\u5df1\u7684\u8ca8\u5b58\u7ffb\u4e86\u4e00\u500d\uff0c\u300c\u4e0d\u8ad6\u4ec0\u9ebc\u6642\u5019\u63a5\u5230\u8a02\u55ae\u90fd\u80fd\u6700\u5feb\u6642\u9593\u5167\u767c\u8ca8\uff0c\u907f\u514d\u4e86\u5eab\u5b58\u4e0d\u8db3\u60c5\u6cc1\u7684\u51fa\u73fe\uff0c\u5982\u679c\u5728\u5927\u6eab\u5730\u5340\u6211\u76f4\u63a5\u958b\u8eca\u9001\u53bb\uff0c\u7b2c\u4e8c\u5929\u5c31\u5230\u3002\u300d\u9019\u500b\u767c\u8ca8\u5feb\u7684\u7279\u9ede\u4e5f\u662f\u8881\u6d77\u7684\u5e02\u5834\u512a\u52e2\uff0c\u56e0\u70ba\u5927\u578b\u773c\u93e1\u4ee3\u7406\u5546\u4e00\u5bb6\u7368\u5927\uff0c\u300c\u800d\u5927\u724c\u300d\u7684\u60c5\u6cc1\u4e5f\u4e0d\u6642\u51fa\u73fe\uff0c\u5f80\u5f80\u8981\u76f8\u9694\u5e7e\u5468\u624d\u80fd\u767c\u8ca8\u3002<\/p>\n<p>\u6b64\u5916\uff0c\u8881\u6d77\u9084\u70ba\u9867\u5ba2\u63d0\u4f9b12\u500b\u6708\u7684\u8d85\u9577\u4fdd\u8cea\u671f\uff0c\u53ea\u8981\u5728\u6b64\u671f\u9650\u5167\u51fa\u73fe\u554f\u984c\uff0c\u4e00\u5f8b\u5305\u9000\u63db\uff01\u826f\u597d\u7684\u552e\u5f8c\u670d\u52d9\u4e5f\u662f\u4ed6\u4fdd\u6301\u9577\u671f\u5546\u696d\u5f80\u4f86\u7684\u65b9\u6cd5\u3002\u5c0d\u65bc\u4ee5\u5f8c\uff0c\u8881\u6d77\u8003\u616e\u958b\u4e00\u9593\u773c\u93e1\u5e97\uff0c\u5730\u5740\u61c9\u8a72\u6703\u5728\u5927\u6eab\u5730\u5340\uff0c\u300c\u76ee\u524d\u92b7\u552e\u696d\u7e3e\u4f86\u770b\uff0c\u963f\u7701\u92b7\u552e\u91cf\u6700\u5927\uff0c\u7d04\u4f54\u7e3d\u92b7\u552e\u91cf\u7684\u4e94\u6210\uff0c\u4f46\u5982\u679c\u4ee5\u5f8c\u958b\u5be6\u9ad4\u5e97\uff0c\u6211\u9084\u662f\u6703\u9078\u64c7\u672c\u5730\u6eab\u54e5\u83ef\u5e02\u5834\u3002\u300d<\/p>\n<p><strong>\u7d93\u71df\u5c0f\u6a94\u6848<\/strong><\/p>\n<p>\u555f\u52d5\u8cc7\u91d1\uff1a\u7d047\u842c\u52a0\u5e63<\/p>\n<p>\u8cc7\u91d1\u4f86\u6e90\uff1a\u500b\u4eba\u7a4d\u84c4<\/p>\n<p>\u50f1\u7528\u4eba\u6578\uff1a10\u540d\u92b7\u552e\u54e1<\/p>\n<p>\u5275\u696d\u7e3d\u7d50<\/p>\n<p>\u6700\u6eff\u610f\u4e4b\u8655\uff1a\u8ca8\u5b58\u591a\uff0c\u767c\u8ca8\u53ca\u6642\uff0c\u7522\u54c1\u4fdd\u8cea\u671f\u9577\uff0c\u552e\u5f8c\u670d\u52d9\u597d<\/p>\n<p>\u5f85\u6539\u5584\u4e4b\u8655\uff1a\u9700\u8981\u589e\u52a0\u54c1\u724c\u77e5\u540d\u5ea6<\/p>\n<p>\u512a\u9ede\uff1a\u901a\u904e\u8d0a\u52a9\u5927\u578b\u9ad4\u80b2\u6bd4\u8cfd\u63a8\u5ee3\u54c1\u724c\uff0c\u540c\u6642\u589e\u52a0\u92b7\u91cf\uff0c\u4e00\u8209\u5169\u5f97<\/p>\n<p>\u7f3a\u9ede\uff1a\u7121\u6cd5\u8207\u884c\u696d\u5de8\u982d\u6297\u8861\uff0c\u7f3a\u4e4f\u83ef\u4eba\u5ba2\u6236<\/p>\n<p>\u524d\u666f\uff1a\u958b\u773c\u93e1\u884c\u5be6\u9ad4\u5e97\u92b7\u552e\u7522\u54c1<\/p>\n<p>\uff08\u00a0\u8f6c\u81ea\u660e\u62a5\u00a0<a href=\"http:\/\/www.mingpaotor.com\/htm\/News\/20131212\/wga.htm\" target=\"_blank\" rel=\"noopener\">http:\/\/www.mingpaotor.com\/htm\/News\/20131212\/wga.htm<\/a>\uff09<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6587\uff1a\u8d99\u51ac \u5341\u5e7e\u5e74\u5c08\u7cbe\u6280\u8853\uff0c\u4e00\u671d\u7a81\u7136\u8f49\u884c\u3002\u505a\u4ec0\u9ebc\uff1f \u773c\u93e1\u4ee3\u7406\u3002 \u5f9e\u4f86\u6c92\u7d93\u904e\u5546\u3001\u6c92\u5e79\u904e\u71df\u92b7\uff0c\u6c92\u6709\u89aa\u621a\u6709\u985e\u4f3c\u7d93\u9a57\u2014\u2014\u9019\u54ea\u54ea\u5152\u90fd\u4e0d\u6cbe\uff0c\u96f6\u8d77\u9ede\u958b\u59cb\uff0c\u7adf\u7136\u5c31\u6bba\u51fa\u4e86\u9322\u9014\uff01 \u4e0d\u5165\u884c\u4e0d\u77e5\u9053\uff0c\u4e00\u5165\u884c\u5687\u4e00\u8df3\uff1a\u5927\u7684\u58df\u65b7\u92b7\u552e\u5546\u62da\u4e0d\u904e\uff0c\u5c0f\u7684\u8857\u908a\u5e97\u8216\u96e3\u6253\u5165\u3002\u65b0\u4eba\u771f\u5f88\u96e3\u3002 \u6709\u4eba\u8aaa\u773c\u93e1\u884c\u696d\u5229\u6f64\u9ad8\uff0c\u8881\u6d77\u89ba\u5f97\u6709\u5fc5\u9808\u73fe\u8eab\u8aaa\u6cd5\u95e2\u8b20\uff0c\u300c\u7372\u5229\u9ad8\u7684\u90fd\u662f\u58df\u65b7\u5de8\u982d\uff0c\u65d7\u4e0b\u5168\u662f\u77e5\u540d\u54c1\u724c\u773c\u93e1\uff0c\u4f46\u662f\u4f5c\u70ba\u5c0f\u7d93\u92b7\u5546\uff0c\u4ed6\u5011\u4e0d\u53ef\u80fd\u7d66\u4f60\u4ee3\u7406\u6b0a\uff0c\u5373\u4f7f\u5e02\u5834\u5927\uff0c\u4f60\u4e5f\u5206\u4e0d\u5f97\u676f\u7fb9\uff01\u300d \u65e2\u7136\u5927\u724c\u773c\u93e1\u7684\u8ca8\u6e90\u88ab\u5207\u65b7\uff0c\u552f\u6709\u5f9e\u5c0f\u724c\u5165\u624b\uff0c\u9019\u7576\u7136\u89e3\u6c7a\u4e86\u9032\u8ca8\u548c\u4ee3\u7406\u5206\u92b7\u554f\u984c\uff0c\u4f46\u5c0f\u724c\u81ea\u8eab\u537b\u4e5f\u662f\u500b\u554f\u984c\uff0c\u300c\u4e8c\u7dda\u54c1\u724c\u7684\u77e5\u540d\u5ea6\u76f8\u5c0d\u4f4e\uff0c\u6211\u7684\u773c\u93e1\u5728\u773c\u93e1\u5e97\u88cf\u8ce3\u4e00\u767e\u591a\u52a0\u5e63\u4e00\u526f\uff0c\u9019\u50f9\u683c\u4e0d\u4e0a\u4e0d\u4e0b\uff0c\u559c\u6b61\u540d\u724c\u7684\u9084\u662f\u6703\u52a0\u9322\u8cb7\u540d\u724c\uff0c\u771f\u60f3\u5716\u4fbf\u5b9c\uff0c\u5341\u5e7e\u52a0\u5e63\u7684\u773c\u93e1\u4e5f\u5f88\u591a\u3002\u300d \u4e8c\u4e8c\u4e0a\u767e \u8881\u6d77\u4ee3\u7406\u7684\u773c\u93e1\u54c1\u724c\u6709\u500b\u597d\u73a9\u7684\u540d\u5b57\u2014\u2014Dirty Dog\uff0c\u7522\u81ea\u6fb3\u6d32\uff0c\u64da\u4ed6\u8aaa\uff0c\u8cea\u91cf\u548c\u8a2d\u8a08\u90fd\u5f88\u597d\uff0c\u4e0d\u50c5\u6709\u5404\u985e\u666e\u901a\u773c\u93e1\u3001\u592a\u967d\u93e1\uff0c\u9084\u6709\u7528\u9014\u7279\u6b8a\u7684\u5982\u6ed1\u96ea\u93e1\uff0c\u751a\u81f3\u982d\u76d4\u7b49\uff0c\u552e\u5f8c\u63d0\u4f9b\u9577\u905412\u500b\u6708\u8cea\u4fdd\u3002\u554f\u984c\u662f\uff0c\u6771\u897f\u96d6\u597d\uff0c\u4e5f\u8981\u6709\u4eba\u6367\u5834\u624d\u884c\u3002 Dirty Dog\u662f\u500b\u65b0\u54c1\u724c\uff0c2003\u5e74\u63a8\u51fa\u81f3\u4eca\u767c\u5c55\u4e0d\u4fd7\uff0c\u4f46\u662f\u548c\u90a3\u4e9b\u8857\u77e5\u5df7\u805e\u7684\u5927\u54c1\u724c\u6bd4\u9084\u6709\u8ddd\u96e2\u3002\u55ae\u9019\u4e00\u9ede\uff0c\u63a8\u92b7\u5c31\u72af\u96e3\u3002 \u300c\u6211\u5f9e\u5ee0\u5bb6\u62ff\u6279\u767c\u50f9\uff0c\u4ee52\u500d\u7684\u50f9\u683c\u8ce3\u7d66\u773c\u93e1\u884c\uff0c\u4ed6\u5011\u5f80\u5f80\u6703\u5c07\u9019\u500b\u50f9\u683c\u518d\u4e58\u4ee52\u500d\u8ce3\u51fa\uff0c\u6700\u7d42\u7684\u773c\u93e1\u884c\u5b9a\u50f9\u4e00\u822c\u5728\u4e00\u767e\u591a\u52a0\u5e63\u3002\u300d\u76f8\u5c0d\u65bc\u540d\u54c1\u52d5\u8f12400\u3001500\u7684\u5b9a\u50f9\uff0c\u9019\u500b\u50f9\u4f4d\u537b\u986f\u5f97\u5c37\u5c2c\uff0c\u800c\u4e14\u8b93\u8881\u6d77\u6d41\u5931\u4e86\u83ef\u88d4\u5ba2\u6236\u7fa4\uff01\u300c\u83ef\u4eba\u666e\u904d\u504f\u611b\u540d\u724c\uff0c\u4e8c\u7dda\u54c1\u724c\u7121\u4eba\u554f\u6d25\uff0c\u5217\u6cbb\u6587\u548c\u672c\u62ff\u6bd4\u7684\u83ef\u4eba\u5546\u5834\u6211\u90fd\u53bb\u904e\uff0c\u800c\u4e14\u5176\u4e2d\u4e00\u500b\u5546\u5834\u88cf\u7684\u6bcf\u5bb6\u773c\u93e1\u884c\u90fd\u53bb\u904e\u4e0d\u4e0b\u4e09\u6b21\uff0c\u5168\u5403\u4e86\u9589\u9580\u7fb9\u3002\u300d \u6f38\u6f38\u7684\uff0c\u8881\u6d77\u7e3d\u7d50\u51fa\u4f86\u53d6\u52dd\u65bc\u5176\u4ed6\u65cf\u88d4\u7684\u7b56\u7565\uff0c\u300c\u6211\u7684\u92b7\u552e\u54e1\u5168\u662f\u897f\u4eba\uff0c\u9664\u4e86\u6eab\u54e5\u83ef\uff0c\u5728\u963f\u7701\u3001\u85a9\u7701\u548c\u591a\u502b\u591a\u3001\u6eff\u5730\u53ef\u90fd\u6709\u92b7\u552e\u54e1\u3002\u300d\u7531\u6b64\uff0c\u8881\u6d77\u76ee\u524d\u7684\u5ba2\u6236\u7fa4\u4e2d\u7d04\u6709\u516b\u6210\u897f\u4eba\uff0c\u9084\u6709\u7d0415%\u7684\u5370\u5ea6\u4eba\uff0c\u53ea\u67095%\u83ef\u4eba\uff0c\u300c\u897f\u4eba\u76f8\u5c0d\u4f86\u8aaa\u5c0d\u540d\u724c\u4e0d\u90a3\u9ebc\u654f\u611f\uff0c\u53ea\u8981\u7522\u54c1\u8cea\u91cf\u597d\u3001\u8a2d\u8a08\u597d\u5c31\u53ef\u4ee5\u3002\u300d \u8d0a\u52a9\u64f4\u5c55\u77e5\u540d\u5ea6 \u6240\u8b02\u540d\u724c\uff0c\u662f\u5df2\u7d93\u5efa\u7acb\u4e86\u5e02\u5834\u4fe1\u8b7d\u7684\u77e5\u540d\u54c1\u724c\u3002\u5f9e\u9019\u4e00\u9ede\u4f86\u8aaa\uff0cDirty Dog\u5728\u773c\u93e1\u754c\u7684\u78ba\u4e0d\u662f\u9802\u7d1a\u540d\u724c\uff0c\u65bc\u662f\u4f5c\u70ba\u4ee3\u7406\u5546\uff0c\u8881\u6d77\u7c4c\u5283\u505a\u54c1\u724c\u63a8\u5ee3\uff0c\u65b9\u6cd5\u5f88\u7368\u7279\uff1a\u76ef\u4e0a\u4e86\u5927\u578b\u9ad4\u80b2\u8cfd\uff0c\u300c\u6211\u82b1\u8cbb\u4e86\u5e7e\u5343\u5143\u8d0a\u52a9\u4e00\u500b\u9ad8\u723e\u592b\u9326\u6a19\u8cfd\uff0c\u9084\u6709\u5e06\u8239\u6bd4\u8cfd\uff0c\u8cfd\u5834\u5167\u6703\u6709\u6211\u7684\u5c55\u53f0\uff0c\u53c3\u8cfd\u8005\u7684\u79ae\u54c1\u888b\u4e2d\u4e5f\u6709\u773c\u93e1\u548c\u6298\u50f9\u5238\u3002\u300d \u5982\u6b64\u4e00\u4f86\uff0c\u4f46\u6c42\u53c3\u8cfd\u8005\u548c\u89c0\u773e\u80fd\u5c07\u8a72\u54c1\u724c\u770b\u5728\u773c\u88cf\u3001\u8a18\u5728\u5fc3\u88cf\uff0c\u300c\u6bcf\u6b21\u8d0a\u52a9\u5f8c\u90fd\u80fd\u6536\u5230\u5e7e\u767e\u500b\u8a02\u55ae\uff0c\u6211\u6703\u5728\u6279\u767c\u50f9\u7684\u57fa\u790e\u4e0a\u518d\u6253\u516b\u6298\u8ce3\u7d66\u4ed6\u5011\u3002\u300d\u5ba3\u50b3\u54c1\u724c\u4e4b\u9918\uff0c\u9084\u64f4\u5927\u4e86\u92b7\u8def\uff0c\u4e00\u7bad\u96d9\u96d5\u3002 \u767c\u8ca8\u5feb \u4fdd\u8cea\u671f\u9577 \u9664\u4e86\u7ba1\u7406\u624b\u4e0b\u7684\u5341\u540d\u5e79\u5c07\u6253\u6c5f\u5c71\uff0c\u8881\u6d77\u81ea\u5df1\u4e5f\u6703\u63d0\ue2e5\u773c\u93e1\u5230\u8655\u63a8\u92b7\uff0c\u4ed6\u77e5\u9053\u6709\u540c\u6a23\u505a\u773c\u93e1\u4ee3\u7406\u7684\u670b\u53cb\u8ca8\u5b58\u91cf\u7d04\u70ba\u4e00\u5343\u526f\uff0c\u4ed6\u5c07\u81ea\u5df1\u7684\u8ca8\u5b58\u7ffb\u4e86\u4e00\u500d\uff0c\u300c\u4e0d\u8ad6\u4ec0\u9ebc\u6642\u5019\u63a5\u5230\u8a02\u55ae\u90fd\u80fd\u6700\u5feb\u6642\u9593\u5167\u767c\u8ca8\uff0c\u907f\u514d\u4e86\u5eab\u5b58\u4e0d\u8db3\u60c5\u6cc1\u7684\u51fa\u73fe\uff0c\u5982\u679c\u5728\u5927\u6eab\u5730\u5340\u6211\u76f4\u63a5\u958b\u8eca\u9001\u53bb\uff0c\u7b2c\u4e8c\u5929\u5c31\u5230\u3002\u300d\u9019\u500b\u767c\u8ca8\u5feb\u7684\u7279\u9ede\u4e5f\u662f\u8881\u6d77\u7684\u5e02\u5834\u512a\u52e2\uff0c\u56e0\u70ba\u5927\u578b\u773c\u93e1\u4ee3\u7406\u5546\u4e00\u5bb6\u7368\u5927\uff0c\u300c\u800d\u5927\u724c\u300d\u7684\u60c5\u6cc1\u4e5f\u4e0d\u6642\u51fa\u73fe\uff0c\u5f80\u5f80\u8981\u76f8\u9694\u5e7e\u5468\u624d\u80fd\u767c\u8ca8\u3002 \u6b64\u5916\uff0c\u8881\u6d77\u9084\u70ba\u9867\u5ba2\u63d0\u4f9b12\u500b\u6708\u7684\u8d85\u9577\u4fdd\u8cea\u671f\uff0c\u53ea\u8981\u5728\u6b64\u671f\u9650\u5167\u51fa\u73fe\u554f\u984c\uff0c\u4e00\u5f8b\u5305\u9000\u63db\uff01\u826f\u597d\u7684\u552e\u5f8c\u670d\u52d9\u4e5f\u662f\u4ed6\u4fdd\u6301\u9577\u671f\u5546\u696d\u5f80\u4f86\u7684\u65b9\u6cd5\u3002\u5c0d\u65bc\u4ee5\u5f8c\uff0c\u8881\u6d77\u8003\u616e\u958b\u4e00\u9593\u773c\u93e1\u5e97\uff0c\u5730\u5740\u61c9\u8a72\u6703\u5728\u5927\u6eab\u5730\u5340\uff0c\u300c\u76ee\u524d\u92b7\u552e\u696d\u7e3e\u4f86\u770b\uff0c\u963f\u7701\u92b7\u552e\u91cf\u6700\u5927\uff0c\u7d04\u4f54\u7e3d\u92b7\u552e\u91cf\u7684\u4e94\u6210\uff0c\u4f46\u5982\u679c\u4ee5\u5f8c\u958b\u5be6\u9ad4\u5e97\uff0c\u6211\u9084\u662f\u6703\u9078\u64c7\u672c\u5730\u6eab\u54e5\u83ef\u5e02\u5834\u3002\u300d \u7d93\u71df\u5c0f\u6a94\u6848 \u555f\u52d5\u8cc7\u91d1\uff1a\u7d047\u842c\u52a0\u5e63 \u8cc7\u91d1\u4f86\u6e90\uff1a\u500b\u4eba\u7a4d\u84c4 \u50f1\u7528\u4eba\u6578\uff1a10\u540d\u92b7\u552e\u54e1 \u5275\u696d\u7e3d\u7d50 \u6700\u6eff\u610f\u4e4b\u8655\uff1a\u8ca8\u5b58\u591a\uff0c\u767c\u8ca8\u53ca\u6642\uff0c\u7522\u54c1\u4fdd\u8cea\u671f\u9577\uff0c\u552e\u5f8c\u670d\u52d9\u597d \u5f85\u6539\u5584\u4e4b\u8655\uff1a\u9700\u8981\u589e\u52a0\u54c1\u724c\u77e5\u540d\u5ea6 \u512a\u9ede\uff1a\u901a\u904e\u8d0a\u52a9\u5927\u578b\u9ad4\u80b2\u6bd4\u8cfd\u63a8\u5ee3\u54c1\u724c\uff0c\u540c\u6642\u589e\u52a0\u92b7\u91cf\uff0c\u4e00\u8209\u5169\u5f97 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-56","post","type-post","status-publish","format-standard","hentry","category-experience-share"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/posts\/56","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/comments?post=56"}],"version-history":[{"count":2,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/posts\/56\/revisions"}],"predecessor-version":[{"id":58,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/posts\/56\/revisions\/58"}],"wp:attachment":[{"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/media?parent=56"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/categories?post=56"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/tags?post=56"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}