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		<title>2023年亞太華人會計師合作論壇</title>
		<link>http://www.chinesecpa.org/ccpa/?p=1217</link>
		<comments>http://www.chinesecpa.org/ccpa/?p=1217#comments</comments>
		<pubDate>Wed, 29 Nov 2023 22:08:35 +0000</pubDate>
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				<category><![CDATA[Events]]></category>

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		<description><![CDATA[<p>首屆2023年亞太華人會計師合作論壇圓滿落幕</p> <p>由北美華人會計師協會主辦的亞太華人會計師合作論壇（APCCC Forum）於 2023 年 10 月 30 日至31 日在美國拉斯維加斯的威尼斯人酒店順利圓滿落幕。 </p> <p>此次論壇規模盛大，特別感謝協辦方，包括美國國稅局（IRS）、洛杉磯亞太會計師協會、紐約中美會計師協會、中加專業會計師協會、澳門華人會計師協會，和香港華人會計師公會以及台灣五大會計師公會的大力支持與合作。來賓除了專業會計師以外，還有律師,精算師，金融分析師，投資理財規劃師，銀行地產保險信貸私募基金名校教授等各方面專家學者匯聚一堂。大家來自五湖四海，有從紐約，波士頓，費城美國東岸飛過來的， 有從溫哥華，西雅圖，波特蘭，舊金山，洛杉磯美國西岸飛過來的，也有從達拉斯，鳳凰城美國中西部飛過來的， 更有北京，上海，臺北，臺中，高雄， 香港，澳門飛過來的嘉賓。</p> <p></p> <p>這次論壇不僅是一場學術交流，更是一次成功的國際合作展示。在爲期兩天的講座和交流環節中，近 20 位行業專家為大家帶來了精彩的講座和解說，深受與會者的喜愛和讚賞。 </p> <p></p> <p>透過這次論壇，我們目睹了來自亞太地區專業人士齊聚一堂的強大合作力量。大家共同交流、學習，探討 AI 時代的機遇和挑戰，共同為專業領域的未來發展建言獻策。</p> <p> 這次論壇的成功充分展現了在北美的華人專業團體的集體智慧和努力。與會來賓都期待未來能有更多這樣的合作機會，再次攜手共進, 相約下次第二屆亞太華人合作論壇再相聚!</p> <p></p> <p></p> <p></p> <p></p> <p></p> <p>其他网站链接 美新社 美国城市新闻网 <span style="color:#777"> . . . &#8594; Read More: <a href="http://www.chinesecpa.org/ccpa/?p=1217">2023年亞太華人會計師合作論壇</a></span>]]></description>
				<content:encoded><![CDATA[<p>首屆2023年亞太華人會計師合作論壇圓滿落幕</p>
<p>由北美華人會計師協會主辦的亞太華人會計師合作論壇（APCCC Forum）於 2023 年 10 月 30 日至31 日在美國拉斯維加斯的威尼斯人酒店順利圓滿落幕。<br />
<a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/12/1.png"><img src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/12/1.png" alt="亚太华人会计师合作论坛" width="500" class="alignnone size-full wp-image-1218" /></a></p>
<p>此次論壇規模盛大，特別感謝協辦方，包括美國國稅局（IRS）、洛杉磯亞太會計師協會、紐約中美會計師協會、中加專業會計師協會、澳門華人會計師協會，和香港華人會計師公會以及台灣五大會計師公會的大力支持與合作。來賓除了專業會計師以外，還有律師,精算師，金融分析師，投資理財規劃師，銀行地產保險信貸私募基金名校教授等各方面專家學者匯聚一堂。大家來自五湖四海，有從紐約，波士頓，費城美國東岸飛過來的，  有從溫哥華，西雅圖，波特蘭，舊金山，洛杉磯美國西岸飛過來的，也有從達拉斯，鳳凰城美國中西部飛過來的，  更有北京，上海，臺北，臺中，高雄， 香港，澳門飛過來的嘉賓。</p>
<p><a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/12/2.png"><img src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/12/2.png" alt="亚太华人会计师合作论坛" width="500" class="alignnone size-full wp-image-1218" /></a></p>
<p>這次論壇不僅是一場學術交流，更是一次成功的國際合作展示。在爲期兩天的講座和交流環節中，近 20 位行業專家為大家帶來了精彩的講座和解說，深受與會者的喜愛和讚賞。 </p>
<p><a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/12/3.png"><img src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/12/3.png" alt="亚太华人会计师合作论坛" width="500" class="alignnone size-full wp-image-1218" /></a></p>
<p>透過這次論壇，我們目睹了來自亞太地區專業人士齊聚一堂的強大合作力量。大家共同交流、學習，探討 AI 時代的機遇和挑戰，共同為專業領域的未來發展建言獻策。</p>
<p><a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/12/4.png"><img src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/12/4.png" alt="亚太华人会计师合作论坛" width="500" class="alignnone size-full wp-image-1218" /></a><br />
<a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/12/5.png"><img src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/12/5.png" alt="亚太华人会计师合作论坛" width="500" class="alignnone size-full wp-image-1218" /></a><br />
這次論壇的成功充分展現了在北美的華人專業團體的集體智慧和努力。與會來賓都期待未來能有更多這樣的合作機會，再次攜手共進, 相約下次第二屆亞太華人合作論壇再相聚!</p>
<p><a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/12/6.png"><img src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/12/6.png" alt="亚太华人会计师合作论坛" width="500" class="alignnone size-full wp-image-1218" /></a></p>
<p><iframe width="500" height="315" src="https://www.youtube.com/embed/nrE5Mzld6ms?si=_b3wcYV7n7UAn7lv" title="YouTube video player" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen></iframe></p>
<p><iframe width="500" height="315" src="https://www.youtube.com/embed/lCaiJmVgQsI?si=NzLuHLa7FVXJ3ttC" title="YouTube video player" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen></iframe></p>
<p><iframe width="500" height="315" src="https://www.youtube.com/embed/7xMXd5xxq5g?si=2ZrIetNxlK6g2KMd" title="YouTube video player" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen></iframe></p>
<p><a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/11/亚太华人会计师合作论坛.png"><img src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2023/11/亚太华人会计师合作论坛.png" alt="亚太华人会计师合作论坛" width="500" class="alignnone size-full wp-image-1218" /></a></p>
<p>其他网站链接<br />
<a href="http://www.chinesenewsusa.com/news/show-38034.html">美新社</a><br />
<a href="https://icitynews.com.cn/?p=404948">美国城市新闻网</a><br />
<a href="https://www.ushealthlifestyle.com/archives/39984">悠健生活志</a></p>
]]></content:encoded>
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		</item>
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		<title>回顧與展望2022年末财税法律生活大講座</title>
		<link>http://www.chinesecpa.org/ccpa/?p=1124</link>
		<comments>http://www.chinesecpa.org/ccpa/?p=1124#comments</comments>
		<pubDate>Mon, 28 Nov 2022 18:34:42 +0000</pubDate>
		<dc:creator>Admin</dc:creator>
				<category><![CDATA[Events]]></category>

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		<description><![CDATA[<p> </p> ]]></description>
				<content:encoded><![CDATA[<p><a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2021/11/image11-28-10-23-00.jpg"><img class="alignnone  wp-image-1121" alt="image(11-28-10-23-00)" src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2021/11/image11-28-10-23-00.jpg" width="500" /></a> <a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2021/11/image11-28-10-23-002.jpg"><img class="alignnone  wp-image-1119" alt="image(11-28-10-23-00)(2)" src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2021/11/image11-28-10-23-002.jpg" width="500" /></a> <a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2021/11/image11-28-10-23-001.jpg"><img class="alignnone  wp-image-1118" alt="image(11-28-10-23-00)(1)" src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2021/11/image11-28-10-23-001.jpg" width="500" /></a></p>
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		</item>
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		<title>2022 Anniversary Gala 30 週年年度盛典</title>
		<link>http://www.chinesecpa.org/ccpa/?p=1112</link>
		<comments>http://www.chinesecpa.org/ccpa/?p=1112#comments</comments>
		<pubDate>Tue, 30 Aug 2022 00:07:39 +0000</pubDate>
		<dc:creator>Admin</dc:creator>
				<category><![CDATA[Events]]></category>

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		<description><![CDATA[<p>北美華人會計師協會</p> <p>2022 Anniversary Gala 30 週年年度盛典</p> <p>承前啟後 繼往開來</p> <p>宴會時間: 10-21-2022 5:00PM &#8211; 10:30 PM 宴會地點: Pacific Plams Resort 著裝要求: Formal</p> ]]></description>
				<content:encoded><![CDATA[<p>北美華人會計師協會</p>
<p>2022 Anniversary Gala 30 週年年度盛典</p>
<p>承前啟後<br />
繼往開來</p>
<p>宴會時間: 10-21-2022 5:00PM &#8211; 10:30 PM<br />
宴會地點: Pacific Plams Resort<br />
著裝要求: Formal</p>
]]></content:encoded>
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		<title>2022 北美華人會計師協會換屆選舉  張青會長連任</title>
		<link>http://www.chinesecpa.org/ccpa/?p=1092</link>
		<comments>http://www.chinesecpa.org/ccpa/?p=1092#comments</comments>
		<pubDate>Tue, 05 Jul 2022 22:15:39 +0000</pubDate>
		<dc:creator>Admin</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.chinesecpa.org/ccpa/?p=1092</guid>
		<description><![CDATA[<p></p> <p>6月24日，北美華人會計師協會在洛杉磯華僑文教服務中心舉行換屆選舉( 2023-2024 )暨第十九屆會員大會，通過選舉張青會計師連任會長。在會長同意，現任理事長、監事長和創會會長一致推舉下，李崇正前會長為新任理事長，施啟祥前會長為新任監事長。新任領導團隊的任期從2023年1月1日開始，為期兩年。</p> <p></p> <p>本次換屆選舉由協會選舉委員會: 法律顧問張仁川律師、杜惠莉律師、尤信硯律師和協會前會長梁俊鎧會計師共同監票。新當選人任期將從2023年1月1日開始，至2024年12月31日。當天會議由現任會長張青會計師主持，當天在選舉委員會監票下選出2023-2024會長和理事。</p> <p></p> <p>新任會長張青會計師表示，“今年北美華人會計師協會是第30年，我很高興在這個歷史時刻能夠連任我們2023年到2024年協會會長。在第一任的任期裏，我希望加強對於會員的服務以及社區服務的同時，加強我們協會跟各個兄弟協會、東岸至整個北美的協會和專業人士的相互交流，作為我今後的工作重點。在第二任期內，我將一如既往服務我們的會員以及社區。然後，把我們北美華人會計師協會發展成為在整個北美地區華人領域裏專業性最強的一個會計師協會而努力。</p> <p>&#160;</p> <p>張青會計師補充道，我們在過去的一年半，線上上線下做了很多活動。隨著疫情的慢慢好轉，大家逐漸恢復了正常。我們在未來會更多的做一些線下的活動，希望除了會計這個專業以外，可以聚集到其他的專業律師、金融銀行、房地產貸款、教育、資產評估以及各類各行的專家。這樣可以更好的為社區和大眾提供一站式服務，他們可以參加我們的講座，不光是收穫稅務方面和理財方面的知識，還可以瞭解其他專業知識。我們協會各個領域的專家將一起來幫助我們社區的民眾，幫助他們排憂解難，幫助他們解決一些複雜的、生活方面的、專業方面的難題。”</p> <p>2023-2024新當選名單如下：</p> <p>會長：</p> <p>張青（連任）</p> <p>&#160;</p> <p>會計師理事當選人：</p> <p>張子岡、欒聖梅、陳惠玲、陳國昌、陳柏宇、陳新元、周亞民、周月美、董仁、林恭蓉、郭文彬、何瓊瑤、郭律言、謝煒馨、李佩芬、李鐫鐫、呂立祺、李錦花、蘇凱婷、蔡宗勲、汪光中、楊平、洪芬華、于惠民</p> <p>&#160;</p> <p>非會計師理事當選人：</p> <p>張念庭、張國興、屠美玲、劉豔秋、黃慧保、黃海蒂、陳家全、李學粹、廖彬淳、廖芳玲、林名甫、劉夢欣、劉靜、劉超雄、呂至容、阮雅倫、裴映棋、蘇凱筠、於仁豪、餘崇孝 相關報導:</p> <p>美新社</p> <p>城市新聞網 </p> <p>世界新聞網 </p> <span style="color:#777"> . . . &#8594; Read More: <a href="http://www.chinesecpa.org/ccpa/?p=1092">2022 北美華人會計師協會換屆選舉  張青會長連任</a></span>]]></description>
				<content:encoded><![CDATA[<p><a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2022/07/1.jpg"><img class="alignnone size-full wp-image-1095" alt="1" src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2022/07/1.jpg" width="500" /></a></p>
<p>6月24日，北美華人會計師協會在洛杉磯華僑文教服務中心舉行換屆選舉( 2023-2024 )暨第十九屆會員大會，通過選舉張青會計師連任會長。在會長同意，現任理事長、監事長和創會會長一致推舉下，李崇正前會長為新任理事長，施啟祥前會長為新任監事長。新任領導團隊的任期從2023年1月1日開始，為期兩年。</p>
<p><a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2022/07/2.jpg"><img class="alignnone size-full wp-image-1094" alt="2" src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2022/07/2.jpg" width="500" /></a></p>
<p>本次換屆選舉由協會選舉委員會: 法律顧問張仁川律師、杜惠莉律師、尤信硯律師和協會前會長梁俊鎧會計師共同監票。新當選人任期將從2023年1月1日開始，至2024年12月31日。當天會議由現任會長張青會計師主持，當天在選舉委員會監票下選出2023-2024會長和理事。</p>
<p><a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2022/07/3.jpg"><img class="alignnone size-full wp-image-1093" alt="3" src="http://www.chinesecpa.org/ccpa/wp-content/uploads/2022/07/3.jpg" width="500" /></a></p>
<p>新任會長張青會計師表示，“今年北美華人會計師協會是第30年，我很高興在這個歷史時刻能夠連任我們2023年到2024年協會會長。在第一任的任期裏，我希望加強對於會員的服務以及社區服務的同時，加強我們協會跟各個兄弟協會、東岸至整個北美的協會和專業人士的相互交流，作為我今後的工作重點。在第二任期內，我將一如既往服務我們的會員以及社區。然後，把我們北美華人會計師協會發展成為在整個北美地區華人領域裏專業性最強的一個會計師協會而努力。</p>
<p>&nbsp;</p>
<p>張青會計師補充道，我們在過去的一年半，線上上線下做了很多活動。隨著疫情的慢慢好轉，大家逐漸恢復了正常。我們在未來會更多的做一些線下的活動，希望除了會計這個專業以外，可以聚集到其他的專業律師、金融銀行、房地產貸款、教育、資產評估以及各類各行的專家。這樣可以更好的為社區和大眾提供一站式服務，他們可以參加我們的講座，不光是收穫稅務方面和理財方面的知識，還可以瞭解其他專業知識。我們協會各個領域的專家將一起來幫助我們社區的民眾，幫助他們排憂解難，幫助他們解決一些複雜的、生活方面的、專業方面的難題。”</p>
<p><b>2023-2024新當選名單如下：</b></p>
<p>會長：</p>
<p>張青（連任）</p>
<p>&nbsp;</p>
<p>會計師理事當選人：</p>
<p>張子岡、欒聖梅、陳惠玲、陳國昌、陳柏宇、陳新元、周亞民、周月美、董仁、林恭蓉、郭文彬、何瓊瑤、郭律言、謝煒馨、李佩芬、李鐫鐫、呂立祺、李錦花、蘇凱婷、蔡宗勲、汪光中、楊平、洪芬華、于惠民</p>
<p>&nbsp;</p>
<p>非會計師理事當選人：</p>
<p>張念庭、張國興、屠美玲、劉豔秋、黃慧保、黃海蒂、陳家全、李學粹、廖彬淳、廖芳玲、林名甫、劉夢欣、劉靜、劉超雄、呂至容、阮雅倫、裴映棋、蘇凱筠、於仁豪、餘崇孝<br />
<iframe title="YouTube video player" src="https://www.youtube.com/embed/omoa9M62Yx4" height="315" width="560" allowfullscreen="" frameborder="0"></iframe><br />
<strong style="font-size: 20px;">相關報導:</strong></p>
<p><strong style="font-size: 20px;"><a href="http://www.chinesenewsusa.com/news/show-35725.html" target="_blank">美新社</a></strong></p>
<p><strong style="font-size: 20px;"><a href="https://icitynews.com.cn/?p=329145" target="_blank">城市新聞網 </a></strong></p>
<p><strong style="font-size: 20px;"><a href="https://www.worldjournal.com/wj/story/121471/6415785" target="_blank">世界新聞網 </a></strong></p>
<p><strong style="font-size: 20px;"><a href="https://www.singtaousa.com/2022-06-25/%e5%8c%97%e7%be%8e%e8%8f%af%e4%ba%ba%e6%9c%83%e8%a8%88%e5%b8%ab%e5%8d%94%e6%9c%83%e5%bc%b5%e9%9d%92%e9%80%a3%e4%bb%bb%e6%9c%83%e9%95%b7-%e6%9d%8e%e5%b4%87%e6%ad%a3%e4%bb%bb%e7%90%86%e4%ba%8b%e9%95%b7/4141761#.YsSGbusVEmE.wechat">星島日報</a></strong></p>
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		<title>Protected: 2023-2024 北美華人會計師協會換屆選舉及會員大會</title>
		<link>http://www.chinesecpa.org/ccpa/?p=1087</link>
		<comments>http://www.chinesecpa.org/ccpa/?p=1087#comments</comments>
		<pubDate>Tue, 21 Jun 2022 16:30:40 +0000</pubDate>
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		<title>非常感謝您對”牛轉錢坤回顧與展望 2021年末財務法律生活大講座”活動的大力支持和參與！</title>
		<link>http://www.chinesecpa.org/ccpa/?p=1066</link>
		<comments>http://www.chinesecpa.org/ccpa/?p=1066#comments</comments>
		<pubDate>Wed, 08 Dec 2021 00:14:33 +0000</pubDate>
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				<category><![CDATA[Events]]></category>

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		<description><![CDATA[<p>兩天線上的活動累積已超過1500人次在Zoom或YouTube上觀看。如果需要看講座回播，可以點擊以下連結YouTube觀看。祝您有個愉快的一週</p> <p>12/4 Youtube直播連接：https://youtu.be/ATq_agfRjmY 12/5 Youtube直播連接：https://youtu.be/sAhqYWxKTfM </p> ]]></description>
				<content:encoded><![CDATA[<p>兩天線上的活動累積已超過1500人次在Zoom或YouTube上觀看。如果需要看講座回播，可以點擊以下連結YouTube觀看。祝您有個愉快的一週</p>
<p>12/4 Youtube直播連接：<a href="https://youtu.be/ATq_agfRjmY" target="_blank">https://youtu.be/ATq_agfRjmY</a><br />
<iframe title="YouTube video player" src="https://www.youtube.com/embed/ATq_agfRjmY" height="315" width="540" allowfullscreen="" frameborder="0"></iframe><br />
12/5 Youtube直播連接：<a href="https://youtu.be/ATq_agfRjmY" target="_blank">https://youtu.be/sAhqYWxKTfM</a><br />
<iframe title="YouTube video player" src="https://www.youtube.com/embed/sAhqYWxKTfM" height="315" width="540" allowfullscreen="" frameborder="0"></iframe></p>
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		<title>牛轉錢坤回顧與展望 2021年末財稅法律生活線上大講座</title>
		<link>http://www.chinesecpa.org/ccpa/?p=996</link>
		<comments>http://www.chinesecpa.org/ccpa/?p=996#comments</comments>
		<pubDate>Mon, 29 Nov 2021 18:34:23 +0000</pubDate>
		<dc:creator>Admin</dc:creator>
				<category><![CDATA[Events]]></category>

		<guid isPermaLink="false">http://www.chinesecpa.org/ccpa/?p=996</guid>
		<description><![CDATA[<p>各位朋友大家好！</p> <p>因應疫情引發的政府一系列稅法和法規的變化，和個人、家庭和企業財務狀況的大起大落，北美華人會計師協會和美國國稅局在12月4號及5號兩天將舉辦一場由萬通貸款冠名贊助，以牛轉錢坤，回顧與展望為主題的2021年末財稅法律生活線上大講座。北美華人會計師協會會長張青會計師介紹，国税局局長Charles P. Rettig應邀會在本次活動中做主題演講，活動協辦方為紐約中美會計師協會，加拿大加中專業會計師協會。講座網羅了北美各地會計師稅法專家，律師和理財保險業界的翹楚，幫納稅人看好自己的荷包，同時教大家如何開源節流，增強投資理財的觀念和意識，您千萬不能錯過！</p> <p>講座主題：牛轉錢坤回顧與展望2021年末財稅法律生活線上大講座</p> <p>主辦方：北美華人會計師協會、 美國國稅局</p> <p>協辦方：紐約中美會計師協會、加拿大加中專業會計師協會（多倫多分部）、加拿大加中專業會計師協會（溫哥華分部）</p> <p>冠名贊助： 萬通貸款 GMCC</p> <p>講座時間： 12/4/2021 （週六）10:00AM – 4:30PM太平洋時間 12/5/2021 （週日）10:00AM – 4:30PM太平洋時間</p> <p>報名方式： ️致電 626-446-1448 或 626-581-2266 郵件 sacpaa@gmail.com</p> <p>點擊註冊鏈接報名 https://us02web.zoom.us/webinar/register/WN_fwsZi23dQYq_9fWFsqQ-KQ</p> <p>2021 12.4-5 Agenda 日程表</p> <p>演講嘉賓</p> ]]></description>
				<content:encoded><![CDATA[<p>各位朋友大家好！</p>
<p>因應疫情引發的政府一系列稅法和法規的變化，和個人、家庭和企業財務狀況的大起大落，北美華人會計師協會和美國國稅局在12月4號及5號兩天將舉辦一場由萬通貸款冠名贊助，以牛轉錢坤，回顧與展望為主題的2021年末財稅法律生活線上大講座。北美華人會計師協會會長張青會計師介紹，国税局局長Charles P. Rettig應邀會在本次活動中做主題演講，活動協辦方為紐約中美會計師協會，加拿大加中專業會計師協會。講座網羅了北美各地會計師稅法專家，律師和理財保險業界的翹楚，幫納稅人看好自己的荷包，同時教大家如何開源節流，增強投資理財的觀念和意識，您千萬不能錯過！</p>
<p>講座主題：牛轉錢坤回顧與展望2021年末財稅法律生活線上大講座</p>
<p>主辦方：北美華人會計師協會、 美國國稅局</p>
<p>協辦方：紐約中美會計師協會、加拿大加中專業會計師協會（多倫多分部）、加拿大加中專業會計師協會（溫哥華分部）</p>
<p>冠名贊助： 萬通貸款 GMCC</p>
<p>講座時間：<br />
12/4/2021 （週六）10:00AM – 4:30PM太平洋時間<br />
12/5/2021 （週日）10:00AM – 4:30PM太平洋時間</p>
<p>報名方式：<br />
️致電 626-446-1448 或 626-581-2266<br />
郵件 sacpaa@gmail.com</p>
<p>點擊註冊鏈接報名<a href="https://us02web.zoom.us/webinar/register/WN_fwsZi23dQYq_9fWFsqQ-KQ"> https://us02web.zoom.us/webinar/register/WN_fwsZi23dQYq_9fWFsqQ-KQ</a></p>
<p><a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2021/11/2021-12.4-5-Agenda-日程表-SACPAA-v10.pdf">2021 12.4-5 Agenda 日程表</a></p>
<p><a href="http://www.chinesecpa.org/ccpa/wp-content/uploads/2021/11/LA00101157001.pdf">演講嘉賓</a></p>
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		<title>鳳凰衛視規劃美國台演講-2021年底家庭、企業稅務注意事項</title>
		<link>http://www.chinesecpa.org/ccpa/?p=1015</link>
		<comments>http://www.chinesecpa.org/ccpa/?p=1015#comments</comments>
		<pubDate>Thu, 25 Nov 2021 18:58:46 +0000</pubDate>
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		<title>2021紓困法案及報稅新知 11-20-2021</title>
		<link>http://www.chinesecpa.org/ccpa/?p=1000</link>
		<comments>http://www.chinesecpa.org/ccpa/?p=1000#comments</comments>
		<pubDate>Wed, 10 Nov 2021 18:47:31 +0000</pubDate>
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				<category><![CDATA[Events]]></category>

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		<description><![CDATA[ <p class="MsoNormal" style="text-indent: 149.65pt; text-align: center;">北美華人會計師協會 橙縣華僑文教服務中心 聯合主辦</p> <p class="MsoNormal" style="margin-bottom: 0in; text-align: center;" align="center">2021紓困法案及報稅新知 webex線上講座 Nov-21(Sunday) 2pm~4pm</p> <p class="MsoNormal" style="margin-bottom: 0in; text-align: center;" align="center"> 解析政府疫情期間的稅法紓困法案 (施啟祥協會副監事長)</p> <p class="MsoNormal" style="margin-bottom: 0in; text-align: center;" align="center">國稅局最新審計重點更新 (楊平協會常務副會長)</p> <p class="MsoNormal" style="margin-bottom: 0in; text-align: center;" align="center">反向貸款對於退休族群的財稅考量 (汪光中協會常務副會長)</p> <p class="MsoNormal" style="margin-bottom: 0in; line-height: normal; text-align: center;" align="center">企業主如何通過選擇公司類型來合法避稅 (張青協會會長) <span style="color:#777"> . . . &#8594; Read More: <a href="http://www.chinesecpa.org/ccpa/?p=1000">2021紓困法案及報稅新知 11-20-2021</a></span>]]></description>
				<content:encoded><![CDATA[<div style="text-align: left;">
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<p class="MsoNormal" style="text-indent: 149.65pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span lang="en-US" style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: #0400;">北美華人會計師協會 </span></b><b style="mso-bidi-font-weight: normal;"><span lang="en-US" style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: #0400;">橙縣華僑文教服務中心 聯合主辦</span></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center;" align="center"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 38.0pt; line-height: 110%; font-family: DFKai-SB; color: red; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">2021<span lang="en-US">紓困法案及報稅新知</span><br />
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">webex<span lang="en-US">線上講座</span> Nov-</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;">21</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">(Sunday) 2pm</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;">~4</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">pm</span></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center;" align="center"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 2.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;"><br />
</span></b><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; color: #c00000; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">解析政府疫情期間的稅法紓困法案<br />
</span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">(<span lang="en-US">施啟祥</span></span><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">協會副監事長</span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">)</span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center;" align="center"><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; color: #c00000; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">國稅局最新審計重點更新<br />
</span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">(<span lang="en-US">楊平</span></span><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">協會常務副會長</span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">)</span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center;" align="center"><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; color: #c00000; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">反向貸款對於退休族群的財稅考量<br />
</span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">(<span lang="en-US">汪光中</span></span><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">協會常務副會長</span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;">)</span></p>
<p class="MsoNormal" style="margin-bottom: 0in; line-height: normal; text-align: center;" align="center"><span lang="en-US" style="font-size: 18.0pt; font-family: DFKai-SB; color: #c00000; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">企業主如何通過選擇公司類型來合法避稅<br />
</span><span style="font-size: 18.0pt; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">(<span lang="en-US">張青</span></span><span lang="en-US" style="font-size: 18.0pt; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">協會</span><span lang="ZH-TW" style="font-size: 18.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">會</span><span lang="en-US" style="font-size: 18.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;">長</span><span style="font-size: 18.0pt; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">)<br />
</span></p>
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<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span lang="en-US" style="font-size: 17.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;">歡迎</span><span style="font-size: 17.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;">WEBEX MEETING <span lang="en-US">線上參與 </span><span style="mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold;">Nov</span>-</span><span style="font-size: 17.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">21</span><span style="font-size: 17.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;">(<span style="mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold;">Sunday</span>) 2pm</span><span style="font-size: 17.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">-4pm</span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="font-size: 20.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;">Meeting number: 2554 447 6679 </span><span style="font-size: 20.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;"> </span></span><span style="font-size: 20.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;">password: 9999</span></p>
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<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;">          </span></span></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;">        </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="en-US" style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: #0400;">先到先參加，若人數超過</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: #0400;">100<span lang="en-US">人時請至橙</span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="ZH-TW" style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">僑中心</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">FB</span></b><b style="mso-bidi-font-weight: normal;"><span lang="en-US" style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: #0400;">觀看</span></b></p>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="E-mail Signature"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Top of Form"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Bottom of Form"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Normal (Web)"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Acronym"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Address"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Cite"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Code"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Definition"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Keyboard"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Preformatted"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Sample"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Typewriter"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Variable"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Normal Table"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="annotation subject"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="No List"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Outline List 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Outline List 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Outline List 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Simple 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Simple 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Simple 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 4"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Colorful 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Colorful 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Colorful 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 4"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 5"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 4"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 5"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 6"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 7"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 8"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 4"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 5"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 6"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 7"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 8"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D effects 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D effects 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D effects 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Contemporary"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Elegant"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Professional"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Subtle 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Subtle 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Balloon Text"/><br />
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Theme"/><br />
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/><br />
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/><br />
<w:LsdException Locked="false" Priority="34" QFormat="true" Name="List Paragraph"/><br />
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/><br />
<w:LsdException Locked="false" Priority="30" QFormat="true" Name="Intense Quote"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/><br />
<w:LsdException Locked="false" Priority="19" QFormat="true" Name="Subtle Emphasis"/><br />
<w:LsdException Locked="false" Priority="21" QFormat="true" Name="Intense Emphasis"/><br />
<w:LsdException Locked="false" Priority="31" QFormat="true" Name="Subtle Reference"/><br />
<w:LsdException Locked="false" Priority="32" QFormat="true" Name="Intense Reference"/><br />
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/><br />
<w:LsdException Locked="false" Priority="37" SemiHidden="true" UnhideWhenUsed="true" Name="Bibliography"/><br />
<w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/><br />
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/><br />
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/><br />
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/><br />
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/><br />
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/><br />
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/><br />
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/><br />
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/><br />
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/><br />
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/><br />
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/><br />
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/><br />
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/><br />
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 1"/><br />
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/><br />
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/><br />
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/><br />
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/><br />
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 1"/><br />
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 1"/><br />
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 2"/><br />
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/><br />
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/><br />
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/><br />
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/><br />
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 2"/><br />
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 2"/><br />
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 3"/><br />
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/><br />
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/><br />
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/><br />
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/><br />
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 3"/><br />
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 3"/><br />
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 4"/><br />
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/><br />
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/><br />
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/><br />
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/><br />
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 4"/><br />
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 4"/><br />
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 5"/><br />
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/><br />
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/><br />
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/><br />
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/><br />
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 5"/><br />
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 5"/><br />
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 6"/><br />
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/><br />
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/><br />
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/><br />
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/><br />
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 6"/><br />
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 6"/><br />
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/><br />
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/><br />
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/><br />
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/><br />
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/><br />
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/><br />
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/><br />
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 1"/><br />
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/><br />
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/><br />
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/><br />
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/><br />
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 1"/><br />
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 1"/><br />
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 2"/><br />
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/><br />
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/><br />
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/><br />
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/><br />
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 2"/><br />
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 2"/><br />
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 3"/><br />
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/><br />
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/><br />
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/><br />
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/><br />
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 3"/><br />
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 3"/><br />
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 4"/><br />
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 4"/><br />
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 4"/><br />
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 4"/><br />
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 4"/><br />
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 4"/><br />
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 4"/><br />
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<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;">          </span></span></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;">        </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="en-US" style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: #0400;">先到先參加，若人數超過</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: #0400;">100<span lang="en-US">人時請至橙</span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="ZH-TW" style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">僑中心</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">FB</span></b><b style="mso-bidi-font-weight: normal;"><span lang="en-US" style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: #0400;">觀看</span></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="mso-fareast-font-family: PMingLiU; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;">                                              </span></span><a href="https://www.facebook.com/ocacsantaana"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">https://www.facebook.com/ocacsantaana</span></b></a></p>
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			<wfw:commentRss>http://www.chinesecpa.org/ccpa/?feed=rss2&#038;p=1000</wfw:commentRss>
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		<item>
		<title>2021紓困法案及報稅新知 ZOOM線上講座 Nov-14(Sunday)</title>
		<link>http://www.chinesecpa.org/ccpa/?p=1010</link>
		<comments>http://www.chinesecpa.org/ccpa/?p=1010#comments</comments>
		<pubDate>Tue, 09 Nov 2021 18:55:57 +0000</pubDate>
		<dc:creator>Admin</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.chinesecpa.org/ccpa/?p=1010</guid>
		<description><![CDATA[<p></p> <p></p> <p class="MsoNormal" style="margin-top: 0in; margin-right: 0in; margin-bottom: 0in; margin-left: 30.0pt; mso-para-margin-top: 0in; mso-para-margin-right: 0in; mso-para-margin-bottom: 0in; mso-para-margin-left: 3.0gd; text-align: justify; text-justify: inter-ideograph; word-break: break-all; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;">                                           </p> <p class="MsoNormal" style="margin-top: 0in; margin-right: 0in; margin-bottom: 0in; margin-left: 30.0pt; mso-para-margin-top: 0in; mso-para-margin-right: <span style="color:#777"> . . . &#8594; Read More: <a href="http://www.chinesecpa.org/ccpa/?p=1010">2021紓困法案及報稅新知 ZOOM線上講座 Nov-14(Sunday)</a></span>]]></description>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="List Number 5"/><br />
<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Closing"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Signature"/><br />
<w:LsdException Locked="false" Priority="1" SemiHidden="true"<br />
UnhideWhenUsed="true" Name="Default Paragraph Font"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Body Text"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Body Text Indent"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="List Continue"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="List Continue 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="List Continue 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="List Continue 4"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="List Continue 5"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Message Header"/><br />
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Salutation"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Date"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Body Text First Indent"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Body Text First Indent 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Note Heading"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Body Text 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Body Text 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Body Text Indent 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Body Text Indent 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Block Text"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Hyperlink"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="FollowedHyperlink"/><br />
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/><br />
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Document Map"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Plain Text"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="E-mail Signature"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="HTML Top of Form"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="HTML Bottom of Form"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Normal (Web)"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="HTML Acronym"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="HTML Address"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="HTML Cite"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="HTML Code"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="HTML Definition"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="HTML Keyboard"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="HTML Preformatted"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="HTML Sample"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="HTML Typewriter"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="HTML Variable"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Normal Table"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="annotation subject"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="No List"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Outline List 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Outline List 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Outline List 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Simple 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Simple 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Simple 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Classic 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Classic 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Classic 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Classic 4"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Colorful 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Colorful 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Colorful 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Columns 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Columns 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Columns 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Columns 4"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Columns 5"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Grid 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Grid 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Grid 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Grid 4"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Grid 5"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Grid 6"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Grid 7"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Grid 8"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table List 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table List 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table List 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table List 4"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table List 5"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table List 6"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table List 7"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table List 8"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table 3D effects 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table 3D effects 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table 3D effects 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Contemporary"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Elegant"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Professional"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Subtle 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Subtle 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Web 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Web 2"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Web 3"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Balloon Text"/><br />
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/><br />
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"<br />
Name="Table Theme"/><br />
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/><br />
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/><br />
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/><br />
<w:LsdException Locked="false" Priority="34" QFormat="true"<br />
Name="List Paragraph"/><br />
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/><br />
<w:LsdException Locked="false" Priority="30" QFormat="true"<br />
Name="Intense Quote"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/><br />
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/><br />
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/><br />
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/><br />
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/><br />
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/><br />
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/><br />
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/><br />
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/><br />
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/><br />
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/><br />
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/><br />
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/><br />
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/><br />
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/><br />
<w:LsdException Locked="false" Priority="19" QFormat="true"<br />
Name="Subtle Emphasis"/><br />
<w:LsdException Locked="false" Priority="21" QFormat="true"<br />
Name="Intense Emphasis"/><br />
<w:LsdException Locked="false" Priority="31" QFormat="true"<br />
Name="Subtle Reference"/><br />
<w:LsdException Locked="false" Priority="32" QFormat="true"<br />
Name="Intense Reference"/><br />
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/><br />
<w:LsdException Locked="false" Priority="37" SemiHidden="true"<br />
UnhideWhenUsed="true" Name="Bibliography"/><br />
<w:LsdException Locked="false" Priority="39" SemiHidden="true"<br />
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/><br />
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/><br />
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/><br />
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/><br />
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/><br />
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/><br />
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/><br />
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/><br />
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/><br />
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/><br />
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/><br />
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/><br />
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/><br />
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/><br />
<w:LsdException Locked="false" Priority="46"<br />
Name="Grid Table 1 Light Accent 1"/><br />
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/><br />
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/><br />
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/><br />
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/><br />
<w:LsdException Locked="false" Priority="51"<br />
Name="Grid Table 6 Colorful Accent 1"/><br />
<w:LsdException Locked="false" Priority="52"<br />
Name="Grid Table 7 Colorful Accent 1"/><br />
<w:LsdException Locked="false" Priority="46"<br />
Name="Grid Table 1 Light Accent 2"/><br />
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/><br />
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/><br />
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/><br />
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/><br />
<w:LsdException Locked="false" Priority="51"<br />
Name="Grid Table 6 Colorful Accent 2"/><br />
<w:LsdException Locked="false" Priority="52"<br />
Name="Grid Table 7 Colorful Accent 2"/><br />
<w:LsdException Locked="false" Priority="46"<br />
Name="Grid Table 1 Light Accent 3"/><br />
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/><br />
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/><br />
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/><br />
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/><br />
<w:LsdException Locked="false" Priority="51"<br />
Name="Grid Table 6 Colorful Accent 3"/><br />
<w:LsdException Locked="false" Priority="52"<br />
Name="Grid Table 7 Colorful Accent 3"/><br />
<w:LsdException Locked="false" Priority="46"<br />
Name="Grid Table 1 Light Accent 4"/><br />
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/><br />
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/><br />
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/><br />
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/><br />
<w:LsdException Locked="false" Priority="51"<br />
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<p class="MsoNormal" style="margin-top: 0in; margin-right: 0in; margin-bottom: 0in; margin-left: 30.0pt; mso-para-margin-top: 0in; mso-para-margin-right: 0in; mso-para-margin-bottom: 0in; mso-para-margin-left: 3.0gd; text-align: justify; text-justify: inter-ideograph; word-break: break-all; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;">                </span></span></b><i style="mso-bidi-font-style: normal;"><span style="mso-fareast-language: ZH-TW;"><img alt="" src="file:///C:/Users/Alan/AppData/Local/Temp/msohtmlclip1/01/clip_image002.png" width="208" height="72" /></span></i><b style="mso-bidi-font-weight: normal;"><span style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;">            </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;">  </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;">           </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 8.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;"> </span></span></b><b style="mso-bidi-font-weight: normal;"></b></p>
<p class="MsoNormal" style="margin-top: 0in; margin-right: 0in; margin-bottom: 0in; margin-left: 30.0pt; mso-para-margin-top: 0in; mso-para-margin-right: 0in; mso-para-margin-bottom: 0in; mso-para-margin-left: 3.0gd; text-align: justify; text-justify: inter-ideograph; word-break: break-all; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;">              </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="en-US" style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: #0400;">北美華人會計師協會 </span></b><b style="mso-bidi-font-weight: normal;"></b></p>
<p class="MsoNormal" style="text-indent: 149.65pt; mso-char-indent-count: 6.5; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><b style="mso-bidi-font-weight: normal;"><span lang="ZH-TW" style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">洛杉磯</span></b><b style="mso-bidi-font-weight: normal;"><span lang="en-US" style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: #0400;">華僑文教服務中心 聯合主辦</span></b><b style="mso-bidi-font-weight: normal;"></b></p>
<p class="MsoNormal" style="mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><b><span style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;">           </span></span></b><b><span lang="en-US" style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">華興保險</span></b><b><span style="font-size: 23.0pt; line-height: 110%; font-family: Andalus; mso-fareast-font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">KCAL Insurance Agency</span></b><b><span style="font-size: 23.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;"> <span lang="ZH-TW">協辦</span></span></b><b></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 38.0pt; line-height: 110%; font-family: DFKai-SB; color: red; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 39.0pt; line-height: 110%; font-family: DFKai-SB; color: red; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">2021<span lang="en-US">紓困法案及報稅新知</span></span></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 22.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;">ZOOM</span></b><b style="mso-bidi-font-weight: normal;"><span lang="en-US" style="font-size: 22.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">線上講座</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 22.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;"> Nov-</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 22.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;">14</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 22.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">(Sunday) 2pm</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 22.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;">~4</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 22.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">pm</span></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 2.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;"><br />
</span></b><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; color: #c00000; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">解析政府疫情期間的稅法紓困法案 </span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">(<span lang="en-US">施啟祥</span></span><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">協會副監事長</span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">)</span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; color: #c00000; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">國稅局最新審計重點更新</span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">(<span lang="en-US">楊平</span></span><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">協會常務副會長</span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">)</span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; color: #c00000; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">個人健保不要錢，是真的嗎？</span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">(<span lang="en-US">張國興</span></span><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">華興保險總裁</span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">)</span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; color: #c00000; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">反向貸款對於退休族群的財稅考量 </span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">(<span lang="en-US">汪光中</span></span><span lang="en-US" style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">協會常務副會長</span><span style="font-size: 18.0pt; line-height: 110%; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;">)</span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span lang="en-US" style="font-size: 18.0pt; font-family: DFKai-SB; color: #c00000; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">企業主如何通過選擇公司類型來合法避稅 </span><span style="font-size: 18.0pt; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">(<span lang="en-US">張青</span></span><span lang="en-US" style="font-size: 18.0pt; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">協會</span><span lang="ZH-TW" style="font-size: 18.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">會</span><span lang="en-US" style="font-size: 18.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;">長</span><span style="font-size: 18.0pt; font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: #0400;">)</span></p>
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<tr style="mso-yfti-lastrow: yes; height: 139.9pt;">
<td style="width: 106.95pt; border: double #4E6504 4.5pt; mso-border-alt: thick-thin-small-gap #4E6504 4.5pt; padding: 0in 5.4pt 0in 5.4pt; height: 139.9pt;" valign="top" width="143">
<p class="MsoNormal" style="margin-bottom: 0in; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 20.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><img alt="" src="file:///C:/Users/Alan/AppData/Local/Temp/msohtmlclip1/01/clip_image004.jpg" width="130" height="154" /></span></b><b style="mso-bidi-font-weight: normal;"></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span lang="ZH-TW" style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;">楊平</span><span lang="ZH-TW" style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">會計師</span><b style="mso-bidi-font-weight: normal;"></b></p>
</td>
<td style="width: 107.55pt; border: double #4E6504 4.5pt; border-left: none; mso-border-left-alt: thick-thin-small-gap #4E6504 4.5pt; mso-border-alt: thick-thin-small-gap #4E6504 4.5pt; padding: 0in 5.4pt 0in 5.4pt; height: 139.9pt;" valign="top" width="143">
<p class="MsoNormal" style="margin-bottom: 0in; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 20.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><img alt="" src="file:///C:/Users/Alan/AppData/Local/Temp/msohtmlclip1/01/clip_image006.jpg" width="126" height="155" /></span></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span lang="en-US" style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;">汪光</span><span lang="ZH-TW" style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">中<span style="mso-bidi-font-weight: bold;">會計師</span></span><b style="mso-bidi-font-weight: normal;"></b></p>
</td>
<td style="width: 103.5pt; border: double #4E6504 4.5pt; border-left: none; mso-border-left-alt: thick-thin-small-gap #4E6504 4.5pt; mso-border-alt: thick-thin-small-gap #4E6504 4.5pt; padding: 0in 5.4pt 0in 5.4pt; height: 139.9pt;" valign="top" width="138">
<p class="MsoNormal" style="margin-bottom: 0in; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="mso-ignore: vglayout; position: absolute; z-index: 251657216; margin-left: 2px; margin-top: 0px; width: 127px; height: 153px;"><img alt="" src="file:///C:/Users/Alan/AppData/Local/Temp/msohtmlclip1/01/clip_image008.jpg" width="127" height="153" /></span><b style="mso-bidi-font-weight: normal;"></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="font-size: 6.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span lang="ZH-TW" style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;">張國興總裁</span><b style="mso-bidi-font-weight: normal;"></b></p>
</td>
<td style="width: 111.0pt; border: double #4E6504 4.5pt; border-left: none; mso-border-left-alt: thick-thin-small-gap #4E6504 4.5pt; mso-border-alt: thick-thin-small-gap #4E6504 4.5pt; padding: 0in 5.4pt 0in 5.4pt; height: 139.9pt;" valign="top" width="148">
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="mso-fareast-language: ZH-TW;"><img alt="" src="file:///C:/Users/Alan/AppData/Local/Temp/msohtmlclip1/01/clip_image010.jpg" width="131" height="155" /></span><span lang="en-US" style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;">施啟祥</span><span lang="ZH-TW" style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;">會計師</span></p>
</td>
<td style="width: 104.1pt; border: double #4E6504 4.5pt; border-left: none; mso-border-left-alt: thick-thin-small-gap #4E6504 4.5pt; mso-border-alt: thick-thin-small-gap #4E6504 4.5pt; padding: 0in 5.4pt 0in 5.4pt; height: 139.9pt;" valign="top" width="139">
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 20.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><img alt="" src="file:///C:/Users/Alan/AppData/Local/Temp/msohtmlclip1/01/clip_image012.jpg" width="127" height="154" /></span></b><span lang="en-US" style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;">張青</span><span lang="ZH-TW" style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;">會計師</span><b style="mso-bidi-font-weight: normal;"></b></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="font-size: 10.5pt; font-family: DFKai-SB; mso-fareast-language: #0400;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span lang="en-US" style="font-size: 17.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;">歡迎</span><span style="font-size: 17.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">ZOOM MEETING</span><span style="font-size: 17.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;"> <span lang="en-US">線上參與 </span><span style="mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold;">Nov</span>-</span><span style="font-size: 17.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">14</span><span style="font-size: 17.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;">(<span style="mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold;">Sunday</span>) 2pm</span><span style="font-size: 17.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;">-4pm</span></p>
<table cellspacing="0" cellpadding="0" align="left">
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<td width="389" height="809"></td>
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<td></td>
<td><img alt="" src="file:///C:/Users/Alan/AppData/Local/Temp/msohtmlclip1/01/clip_image014.jpg" width="104" height="104" /></td>
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<p><span style="font-size: 17.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="font-size: 17.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;"><span style="mso-spacerun: yes;">   </span><span lang="ZH-TW">掃二維碼註冊</span></span></p>
<p class="MsoNormal" style="margin-bottom: 0in; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="font-size: 17.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;"><span style="mso-spacerun: yes;">   </span><span lang="ZH-TW">或報名電話：</span></span><span style="font-size: 20.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW; mso-bidi-font-weight: bold;">626.581.2266</span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"><span style="mso-spacerun: yes;">   </span></span></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="font-family: DFKai-SB; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="font-size: 3.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="font-size: 3.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="font-size: 3.0pt; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="font-size: 20.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><span style="font-size: 5.0pt; font-family: DFKai-SB; mso-fareast-language: #0400;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph; text-indent: 24.0pt; mso-char-indent-count: 2.0; line-height: normal; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;"><span style="font-size: 12.0pt; font-family: DFKai-SB; mso-bidi-font-family: DFKai-SB; mso-fareast-language: #0400;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: #0400;"> </span></b></p>
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"> </span></b></p>
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<td style="width: 585.6pt; padding: 0in 5.4pt 0in 5.4pt; height: 487.65pt;" valign="top" width="781">
<p class="MsoNormal" style="margin-bottom: 0in; text-align: center; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: margin; mso-element-left: center; mso-element-top: -18.8pt; mso-height-rule: exactly;" align="center"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16.0pt; line-height: 110%; font-family: DFKai-SB; mso-fareast-language: ZH-TW;"> </span></b></p>
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<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: DFKai-SB; mso-fareast-language: ZH-TW;"> </span></b></p>
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