| 1. | Chartered institute of management accountants
特许管理会计师公会 |
| 2. | Certified management accountant
注册管理会计师 |
| 3. | Richard mallett ( cima ) reviews the why , what , how and when of the standard ; the links between it and both ias 19 and fas 87
英国特许管理会计师公会管理层评论有关欧盟国家第十九号公布与美国会计准则第八十七号公布的标准及可能造成的影响。 |
| 4. | He has been serving the chartered institute of management accountants hong kong division council for more than 15 years and was elected chairman of the council during 1992 3
陈氏为英国特许管理会计师公会香港分会服务超过十五年，并于一九九二九三年度获选为该会主席。 |
| 5. | She holds a master degree in business administration and is a fellow member of the hong kong institute of certified public accountants and an associate member of the chartered institute of management accountants
彼持有工商管理硕士学位，并为香港会计师公会资深会员及英国特许管理会计师公会会员。彼于二零零零年加入本集团。 |
| 6. | Mr . kwok is a fellow member of the association of chartered certified accountants , an associate member of the hong kong institute of certified public accountants and a certified management accountant of canada
彼持有工商管理硕士学位及财务学硕士学位，并为英国特许公认会计师公会资深会员香港会计师公会会员及加拿大公认管理会计师。 |
| 7. | Mr . chan graduated from the accountancy faculty of the hong kong polytechnic university in 1980 . he is currently an associate member of the hong kong institute of certified public accountants and a fellow member of the chartered institute of management accountants
陈氏于一九八零年毕业于香港理工大学会计学系，现为香港会计师公会及英国特许管理会计师公会的资深会员。 |
| 8. | Chartered management accountants are at the leading edge of some of the world ' s most successful organisations ; formulating strategy , managing risk and business assurance , providing cost determination , financial control and creating wealth and shareholder value
获取认证的特许管理会计师们已成为全球最为成功的各大企业和组织中的精英，担负起战略规划、风险控制、成本预定、财务管理等方面的高级管理职责，并帮助越来越多的雇主公司提升股东价值，实现可持续发展。 |
| 9. | Chartered management accountants are at the leading edge of some of the world ' s most successful organizations ; formulating strategy , managing risk and business assurance , providing cost determination , financial control and creating wealth and shareholder value
获取认证的特许管理会计师们已成为全球最为成功的各大企业和组织中的精英，担负起战略规划、风险控制、成本预定、财务管理等方面的高级管理职责，并帮助越来越多的雇主公司提升股东价值，实现可持续发展。 |
| 10. | He is a fellow of the chartered institute of management accountants , a chartered marketer and a fellow of the chartered institute of marketing , a corporate member of the the chartered institute of housing , a member of the hotel and catering international management association and a certified hotel administrator of the american hotel and lodging association
赵先生是英国特许管理会计师公会资深会员英国特许市务师英国特许市务学会资深会员英国特许房屋经理学会会员英国国际酒店管理协会会员和美国酒店及住房协会认证酒店执行人员。赵先生持有管理学双硕士曾于法国及美国接受教育。 |
