费盡心力，終於把Google分析的代碼加入自己這個博客了，可喜可賀。
嗯，下一步是建立Google廣告帳戶，利用這個博客賺錢，哈哈。
2010年10月30日星期六
2010年10月27日星期三
PwC 2011 Graduate Recruitment: Q&A
This section has been designed to help us evaluate you as an individual and differentiate you from other candidates. Please answer each of the following questions within maximum characters.
1. In PwC, we encourage our people to learn and coach everyday. Please describe a specific achievement of which you are particularly proud and how this contributed to your development as an individual.
(Your answer should not be more than 1,000 character space (includes letters, space and punctuation).
The remarkable achievement was gained last semester, when I took my teacher's unique task with determination. Details are listed below.
Course related: Auditing Principles
Assigned Date: May 18th
Assignment: Select a chapter in the textbook, and TEACH it for classmates.
Deadline: June 8th
In my class, I was the only one who raised my hands for it. During the two weeks, I made preparations thoroughly, including:
i. Drafts of the teaching plan, and adjustments based on teacher's review;
ii. Powerpoint illustration slides aligned to formats, layouts, and wordings I read from PwC publications;
iii. Technical materials, such as dated working paper templates in local firms.
As a result, I gave my classmates a professional lesson, and won my teacher's public praise.
2. PwC sets priority on developing our people's project management skills in accordance with client expectations and professional standards. Please identify and a major activity/project you undertook and describe what it was and how you managed the project.
(Your answer should not be more than 1,000 character space, includes letters, space and punctuation).
On the summer vacation of my freshman year, I was in an social service team, organized by the class. Co-leading 6 team members, I was on a social research project about a small town in Qingyuan. To complete the project smoothly, I and my team members mainly took these actions in different stages:
1) Preparation: We specified the project, and made plans under the specified objectives;
2) On-site: We interviewed villagers, teachers, a factory manager and local officials of the town, obtaining the first-hand info as planned;
3) Follow-up: I assembled all the parts drafted from my teammates, making the research report full and complete;
Finally, we drafted and finalized the research report in time, with little experience about social research.
3. PwC aims to maintain high standards of professionalism. Please describe a situation when you were engaged in a task where you took a different approach or had a different opinion from others. Please share how this contributed to the team’s success.
(Your answer should not be more than 1,000 character space, includes letters, space and punctuation).
I was a computer operator for the 106th Canton Fair, after signing up for it. Tight enough, there were only 2 days arranged for me and other registration staff to familiarize the client/service Foreign Buyer Registration System. Unlike others who straightly practiced on the trainning computers, I:
a) read the operating manual thoroughly;
b) drawed the big picture of the whole system and the registration process, and:
c) listed major problems that might occur.
My careful considerations helped the team avoid the chaos in the first few days. As of the outcome, we made mistakes in only 1 foreign guests out of 211 ones。
1. In PwC, we encourage our people to learn and coach everyday. Please describe a specific achievement of which you are particularly proud and how this contributed to your development as an individual.
(Your answer should not be more than 1,000 character space (includes letters, space and punctuation).
The remarkable achievement was gained last semester, when I took my teacher's unique task with determination. Details are listed below.
Course related: Auditing Principles
Assigned Date: May 18th
Assignment: Select a chapter in the textbook, and TEACH it for classmates.
Deadline: June 8th
In my class, I was the only one who raised my hands for it. During the two weeks, I made preparations thoroughly, including:
i. Drafts of the teaching plan, and adjustments based on teacher's review;
ii. Powerpoint illustration slides aligned to formats, layouts, and wordings I read from PwC publications;
iii. Technical materials, such as dated working paper templates in local firms.
As a result, I gave my classmates a professional lesson, and won my teacher's public praise.
2. PwC sets priority on developing our people's project management skills in accordance with client expectations and professional standards. Please identify and a major activity/project you undertook and describe what it was and how you managed the project.
(Your answer should not be more than 1,000 character space, includes letters, space and punctuation).
On the summer vacation of my freshman year, I was in an social service team, organized by the class. Co-leading 6 team members, I was on a social research project about a small town in Qingyuan. To complete the project smoothly, I and my team members mainly took these actions in different stages:
1) Preparation: We specified the project, and made plans under the specified objectives;
2) On-site: We interviewed villagers, teachers, a factory manager and local officials of the town, obtaining the first-hand info as planned;
3) Follow-up: I assembled all the parts drafted from my teammates, making the research report full and complete;
Finally, we drafted and finalized the research report in time, with little experience about social research.
3. PwC aims to maintain high standards of professionalism. Please describe a situation when you were engaged in a task where you took a different approach or had a different opinion from others. Please share how this contributed to the team’s success.
(Your answer should not be more than 1,000 character space, includes letters, space and punctuation).
I was a computer operator for the 106th Canton Fair, after signing up for it. Tight enough, there were only 2 days arranged for me and other registration staff to familiarize the client/service Foreign Buyer Registration System. Unlike others who straightly practiced on the trainning computers, I:
a) read the operating manual thoroughly;
b) drawed the big picture of the whole system and the registration process, and:
c) listed major problems that might occur.
My careful considerations helped the team avoid the chaos in the first few days. As of the outcome, we made mistakes in only 1 foreign guests out of 211 ones。
大門漸閉：小議最新外資企業稅收政策
国务院关于统一内外资企业和个人城市维护建设税和教育费附加制度的通知
国发[2010]35号
各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
为了进一步统一税制、公平税负，创造平等竞争的外部环境，根据第八届全国人民代表大会常务委员会第五次会议通过的《全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定》，国务院决定统一内外资企业和个人城市维护建设税和教育费附加制度，现将有关问题通知如下：
自2010年12月1日起，外商投资企业、外国企业及外籍个人适用国务院1985年发布的《中华人民共和国城市维护建设税暂行条例》和1986年发布的《征收教育费附加的暂行规定》。1985年及1986年以来国务院及国务院财税主管部门发布的有关城市维护建设税和教育费附加的法规、规章、政策同时适用于外商投资企业、外国企业及外籍个人。
凡与本通知相抵触的各项规定同时废止。
中华人民共和国 国务院
二○一○年十月十八日
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這是繼兩年前內外資所得稅統一、去年對外企開征房產稅以來，我國對外資企業揮出的第三記重拳。此次調整影響巨大，具體表現在：
1. 納稅人範圍。外國企業、中外合資企業、中外合作企業、外籍個人均在此次調整對象之列；
2. 行業。凡繳納三大流轉稅的外企均應繳納城建稅和教育費附加，涉及三大產業幾乎所有的行業；
3. 金額。城建稅和教育費附加兩項合計占三稅金額的4%~10%，且遵循“進口不征、出口不退”，對出口外貿將有一定影響。在商業競爭日趨激烈的今天，新增的納稅義務增加了外企納稅成本和合規成本、擠壓其利潤。
二十多年來，眾多外企進入中國投資布局，設立各種形式的分支機構，為我國經濟起步騰飛作出了巨大貢獻。但是，他們在中國這個“新興市場”縱橫捭闔的同時，也享有我國各級gov在財政、土地、稅務各方面給予的“超國民待遇”。隨著經濟不斷發展，這些待遇引發了巨大爭議。可以預見的是，作為我國歷次政策調整的主要對象，外企的稅負將逐步提高。
這些稅務優惠的逐步收回，標誌著外企在華所享有“超國民待遇”的逐步結束。市場經濟下，外企和民企的起跑線漸漸統一。不可避免的是，這也將成為“中國投資環境惡化論”的又一炮彈。預計未來我國將進一步清理各種內外不一的稅務條款，並在轉移定價、並購重組、進出口稅收等方面加強監管。
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附：国家财政部、国家税务总局就统一城建税和教育费附加答记者问
2010年10月18日，国务院发布了《国务院关于统一内外资企业和个人城市维护建设税和教育费附加制度的通知》（国发[2010]35号，以下简称《通知》），决定对外商投资企业、外国企业及外籍个人（以下统称外资企业）征收城市维护建设税和教育费附加。财政部、国家税务总局有关负责人就《通知》的有关问题接受了记者的采访。
问：《通知》的主要内容是什么？
答：《通知》主要包括以下内容：一是自2010年12月1日起，外资企业适用国务院1985年发布的《中华人民共和国城市维护建设税暂行条例》和1986年发布的《征收教育费附加的暂行规定》，即对外资企业征收城市维护建设税和教育费附加，统一内外资企业城市维护建设税和教育费附加制度；二是1985年及1986年以来国务院及国务院财税主管部门发布的有关城市维护建设税和教育费附加的法规、规章、政策适用于外资企业；三是明确了与《通知》相抵触的各项规定同时废止。
问：《通知》出台的背景是什么？
答：为筹集城乡维护建设资金和扩大地方教育经费来源，国务院于1985年和1986年分别颁布了《中华人民共和国城市维护建设税暂行条例》、《征收教育费附加的暂行规定》。城市维护建设税和教育费附加以增值税、消费税、营业税（1994年以前为产品税、增值税、营业税）实际缴纳的税额为计征依据。城市维护建设税根据纳税人所在地为市区、县城（镇）和其他地区，分别按照7%、5%、1%三档税率征收，教育费附加目前统一按3%的比率征收。
城市维护建设税和教育费附加开征20多年来，仅对我国公民和内资企业征收。这种内外有别的税费制度，在改革开放初期，对吸引外资和引进国外先进技术发挥了重要作用。随着我国改革开放的不断深化，这种税费制度越来越不符合市场经济公平竞争的要求，产生的矛盾日益突出，社会各界要求统一内外资企业税费制度的呼声越来越强烈。1993年发布的《国务院批转国家税务总局工商税制改革实施方案的通知》（国发〔1993〕90号）提出“现在不缴纳城建税的外资企业，也应成为城建税的纳税人”；党的十六届三中全会通过的《中共中央关于完善社会主义市场经济体制若干问题的决定》、《中华人民共和国国民经济和社会发展第十一个五年规划纲要》均提出要“统一各类企业税收制度”；2009年、2010年国务院政府工作报告以及2010年5月国务院批转的国家发展改革委《关于2010年深化经济体制改革重点工作的意见》明确提出要“统一内外资企业和个人城建税、教育费附加制度”。
统一各类企业税收制度是公平税费负担，促进公平竞争的必然要求。随着我国经济社会发展和市场经济体制的不断完善，统一内外资企业城市维护建设税和教育费附加制度的时机已经成熟。2009年以来，为应对国际金融危机的冲击，实现“保增长”的目标，我国实施了积极的财政政策，其中包括一系列结构性减税政策，如企业所得税改革、增值税转型、提高出口退税率、提高个人所得税费用扣除标准、降低证券交易印花税税率等。据测算，2009年的减税总规模约5,000多亿元，明显减轻了企业负担，增强了经济活力。当前我国经济继续回升向好，为统一内外资企业城市维护建设税和教育费附加制度的顺利实施提供了有利条件。
问：《通知》出台的法律依据是什么？
答：1994年以前，外资企业缴纳工商统一税，不缴纳产品税、增值税、营业税，因此，外资企业不属于城市维护建设税和教育费附加的纳税人。1994年工商税制改革后，内外资企业统一缴纳增值税、消费税、营业税。根据1993年12月29日发布的《全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定》精神，城市维护建设税和教育费附加是否适用于外资企业，依照国务院的规定执行。
1994年，国务院发布了《国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知》（国发〔1994〕10号）和《国务院关于教育费附加征收问题的补充通知》（国发明电〔1994〕23号），根据上述两个通知的规定，对外资企业暂不征收城市维护建设税和教育费附加。目前，鉴于对外资企业征收城市维护建设税和教育费附加时机已经成熟，根据全国人大常委会的授权，国务院下发《通知》，决定对外资企业征收城市维护建设税和教育费附加。
问：对外资企业征收城市维护建设税和教育费附加具有什么重要意义？
答：对外资企业征收城市维护建设税和教育费附加制度的重要意义有如下几点：
一是符合“统一各类企业税收制度”的要求。1994年以来，全国人大、国务院着手逐步统一内外资企业税收制度。在我国现行税收体系中，增值税、消费税、营业税、企业所得税、城镇土地使用税、车船税、耕地占用税和房产税等原来内外资企业分设的制度均已先后实现了统一，目前仅城市维护建设税和教育费附加仍实行内外有别的制度。因此，对外资企业征收城市维护建设税和教育费附加，符合统一税制的要求，是落实党中央、国务院有关决定的重要举措。
二是符合城市维护建设税和教育费附加的征收原则。城市维护建设税和教育费附加，属于具有特定目的的专项税收和政府性基金，所有享用城乡公共设施和教育服务的单位和个人，都应属于其征收对象。因此，外资企业应与内资企业一样承担缴纳税费的义务。
三是有利于公平内外资企业税费负担，促进公平竞争。改革开放初期，为鼓励引进外资、引进先进技术，我国对外资企业实行一定的税费优惠政策具有积极意义。随着我国市场经济体制不断完善，继续实行内外有别的税费制度，将会加剧内外资企业之间的不公平竞争，不利于提高内资企业的竞争力。对外资企业征收城市维护建设税和教育费附加，有利于为各类企业创造公平竞争的税费环境。
四是有利于促进城乡建设和教育事业的发展。国家《建设事业“十一五”规划纲要》提出，财政要加大对公共交通、城镇供水工程、城镇廉租住房和城镇保障住房等的投入。《国家中长期教育改革和发展规划纲要》明确提出，到2012年财政性教育经费要达到占GDP4%的目标。将外资企业纳入城市维护建设税和教育费附加征收范围，拓宽了地方政府城乡建设和教育事业投入的资金来源，有利于提高财政性教育经费占GDP的比重，促进城乡建设和教育事业发展。
问：对外资企业征收城市维护建设税和教育费附加会不会影响吸引外资？
答：对外资企业征收城市维护建设税和教育费附加，不会对我国吸引外资产生负面影响。首先，我国社会稳定，经济正处于高速增长期，消费市场广阔，劳动力资源丰富，同时，我国政府长期致力于为国外投资者创造更加开放、更加公平、更加便利、更加友好的投资环境，形成了全方位、宽领域、多层次的对外开放格局，诸多有利因素对外资具有较强的吸引力。其次，对外资企业征收城市维护建设税和教育费附加，目的并不是为了增加外资企业负担，而是建立有利于公平竞争的税收机制和投资环境，相信这一举措会得到外资企业的理解和支持。
2010年10月13日星期三
Ernst & Young發佈2010財年全球業績，達213億美元
2010年10月7日
Ernst & Young今日公佈2010財年全球總收入，達213億美元，而其2009財年收入為214億美元。 2010財年業績先降後升，上半年財年下降，而在第三和第四季度反彈。財年下半年收入同比增長5.3%（以美元計算）。
在Ernst & Young全球四個業務區域中，新建立的亞太區收入同比增長9.0%；而美洲區、EMEIA（歐洲、中東、印度和非洲）區和日本則分別減少3.2%, 0.9%和0.3%。不過，四個區域的業績在2010財年的下半年都出現改善的跡象。Ernst & Young全球主席及首席執行官Jim Turley說：“各業務線下半年的業績增長鼓舞了我們。這與全球經濟復蘇[的趨勢]相一致，同時也反映了我們通過全球領導[架構]的整合、對新興市場的投入，以及員工對工作的專注以及奉獻精神所看到的積極成果。”
2010年6月，Ernst & Young完成又一項重大變革，1200多名合夥人表决通過組建一個新的業務區域，以完成其在亞太的整合。客戶及其股東對Ernst & Young這些整合的舉措表示歡迎，認為這是Ernst & Young各地分所以客戶預期的方式提供服務的表現——以全球一體的組織形式出現，而非一個各國分部的大雜燴。
預計Ernst & Young將以增加2011財年招聘人數（包括在中國和印度招聘超過5,000名新員工）的方式支援全球經濟復蘇。據英國高等教育調查機構Universum上週發佈的2010全球招聘調查結果，通過對近13萬大學生的訪談，Ernst & Young在全球各大公司的排名中名列第三， 並且是“對畢業生展開職業生涯最有吸引力”的雇主。
Turley還表示：“隨著我們走出近數十年來最為嚴重的全球經濟衰退，企業家的才能對確保經濟持續復蘇和創造就業機會變得空前重要起來，未來的行業領袖們就孕育於今天的企業裏。我們將不斷與他們合作，構建我們在業內的領先地位和良好聲譽。”
在2010財年，Ernst & Young連續第四年公佈其10億美元級別的投資戰略。新的投資決策突出強調全球經濟力量的轉變、更多地向新興市場傾斜，且超出原有估計，使最終投入超過了12億美元。“我們致力於關注與開拓新興市場，令我們在其中許多區域市場上實現了從單位數到雙位數的增長，包括非洲、中國、印度和巴西。基於我們首個全球投資計劃的成功、以及我們從新興市場不斷發現的機遇，我們將在可預見的未來保持這樣的投入水平。”Ernst & Young全球首席運營官John Ferraro先生說。
“資本流動的轉變和世界社會結構正在發生的變化增強了我們的決心，保持自身全球化程度最高的專業服務機構[的性質]，同時培養業內首屈一指的人本文化，”Turley先生總結道，“隨著經濟復蘇的趨勢日益明朗，為了向我們的客戶提供高質量的服務，我們的戰略定位也漸趨與眾不同起來，不論他們在全球的哪一個地方營運。 ”
07/10/2010
Ernst & Young today announced combined global revenues of US$21.3 billion for the fiscal year ended 30 June 2010, compared with US$21.4 billion in fiscal 2009. The 2010 fiscal year saw a mixed performance, with decreases in revenue in the first half, offset by a rebound in the third and fourth quarters. Revenues in the second half of the financial year increased by 5.3% in US dollars.
Across Ernst & Young’s four geographic Areas, its newly formed Asia-Pacific Area recorded a 9.0% growth in revenues; the Americas, EMEIA and Japan Areas showed a 3.2%, 0.9% and 0.3% decline respectively. All Areas showed improvement in performance in the second half of 2010. “We are encouraged by the return to growth across all our practices in the second half of the year. While it is consistent with the global economic recovery, it also reflects the positive results we are seeing from our global integration leadership, our investments in emerging markets and the remarkable dedication and commitment of our people,” said Jim Turley, Global Chairman and CEO of Ernst & Young.
In June 2010, Ernst & Young achieved another significant milestone by completing our Asia Pacific integration as more than 1,200 of our partners voted overwhelmingly to establish a new combined area. Our The clients and stakeholders continue to welcome these moves which we they see as evidence that we Ernst & Young firms are serving them as they want to be served – by a globally integrated organization and not as a collection of individual national practices.
Ernst & Young expects to support the global economic recovery by increasing its recruitment of new people in FY 2011, including recruiting more than 5,000 in China and India. The 2010 Universum global recruitment survey of nearly 130,000 students, released last week, placed Ernst & Young as number three among all employers worldwide and as the most attractive place for graduates to work in more markets than any of its competitors.
Turley adds, “As we emerge from the worst global downturn in decades, entrepreneurship has never been so important in ensuring the creation of sustainable economic recovery and the creation of employment opportunities. Today’s entrepreneurs are the leading companies of tomorrow and we are constantly building on our leading reputation with entrepreneurial businesses.”
Fiscal 2010 marked the fourth year of Ernst & Young’s previously announced US$1 billion investment initiatives. Underlining the shift in global economic power, much of the new investment has been earmarked for emerging markets and the program exceeded expectations, with more than US$1.2 billion ultimately invested. “Our commitment to the emerging markets resulted in high single-digit to double-digit growth in fiscal 2010 in many markets, including Africa, China, India and Brazil. Based on the success of our first global investment program, as well as the opportunities we continue to see in the emerging markets, we will continue to invest at comparable levels for the foreseeable future,” said John Ferraro, Global Chief Operating Officer of Ernst & Young.
“The shift in capital flows and demographic changes underway reinforce our commitment to remain the most globally integrated professional services organization while fostering the best people culture in our profession,” concluded Turley. “We are uniquely positioned as the recovery takes shape to provide quality services for our clients wherever they operate worldwide.”
Ernst & Young今日公佈2010財年全球總收入，達213億美元，而其2009財年收入為214億美元。 2010財年業績先降後升，上半年財年下降，而在第三和第四季度反彈。財年下半年收入同比增長5.3%（以美元計算）。
在Ernst & Young全球四個業務區域中，新建立的亞太區收入同比增長9.0%；而美洲區、EMEIA（歐洲、中東、印度和非洲）區和日本則分別減少3.2%, 0.9%和0.3%。不過，四個區域的業績在2010財年的下半年都出現改善的跡象。Ernst & Young全球主席及首席執行官Jim Turley說：“各業務線下半年的業績增長鼓舞了我們。這與全球經濟復蘇[的趨勢]相一致，同時也反映了我們通過全球領導[架構]的整合、對新興市場的投入，以及員工對工作的專注以及奉獻精神所看到的積極成果。”
2010年6月，Ernst & Young完成又一項重大變革，1200多名合夥人表决通過組建一個新的業務區域，以完成其在亞太的整合。客戶及其股東對Ernst & Young這些整合的舉措表示歡迎，認為這是Ernst & Young各地分所以客戶預期的方式提供服務的表現——以全球一體的組織形式出現，而非一個各國分部的大雜燴。
預計Ernst & Young將以增加2011財年招聘人數（包括在中國和印度招聘超過5,000名新員工）的方式支援全球經濟復蘇。據英國高等教育調查機構Universum上週發佈的2010全球招聘調查結果，通過對近13萬大學生的訪談，Ernst & Young在全球各大公司的排名中名列第三， 並且是“對畢業生展開職業生涯最有吸引力”的雇主。
Turley還表示：“隨著我們走出近數十年來最為嚴重的全球經濟衰退，企業家的才能對確保經濟持續復蘇和創造就業機會變得空前重要起來，未來的行業領袖們就孕育於今天的企業裏。我們將不斷與他們合作，構建我們在業內的領先地位和良好聲譽。”
在2010財年，Ernst & Young連續第四年公佈其10億美元級別的投資戰略。新的投資決策突出強調全球經濟力量的轉變、更多地向新興市場傾斜，且超出原有估計，使最終投入超過了12億美元。“我們致力於關注與開拓新興市場，令我們在其中許多區域市場上實現了從單位數到雙位數的增長，包括非洲、中國、印度和巴西。基於我們首個全球投資計劃的成功、以及我們從新興市場不斷發現的機遇，我們將在可預見的未來保持這樣的投入水平。”Ernst & Young全球首席運營官John Ferraro先生說。
“資本流動的轉變和世界社會結構正在發生的變化增強了我們的決心，保持自身全球化程度最高的專業服務機構[的性質]，同時培養業內首屈一指的人本文化，”Turley先生總結道，“隨著經濟復蘇的趨勢日益明朗，為了向我們的客戶提供高質量的服務，我們的戰略定位也漸趨與眾不同起來，不論他們在全球的哪一個地方營運。 ”
Ernst & Young reports fiscal year 2010 global revenues of US$21.3 billion
07/10/2010
Ernst & Young today announced combined global revenues of US$21.3 billion for the fiscal year ended 30 June 2010, compared with US$21.4 billion in fiscal 2009. The 2010 fiscal year saw a mixed performance, with decreases in revenue in the first half, offset by a rebound in the third and fourth quarters. Revenues in the second half of the financial year increased by 5.3% in US dollars.
Across Ernst & Young’s four geographic Areas, its newly formed Asia-Pacific Area recorded a 9.0% growth in revenues; the Americas, EMEIA and Japan Areas showed a 3.2%, 0.9% and 0.3% decline respectively. All Areas showed improvement in performance in the second half of 2010. “We are encouraged by the return to growth across all our practices in the second half of the year. While it is consistent with the global economic recovery, it also reflects the positive results we are seeing from our global integration leadership, our investments in emerging markets and the remarkable dedication and commitment of our people,” said Jim Turley, Global Chairman and CEO of Ernst & Young.
In June 2010, Ernst & Young achieved another significant milestone by completing our Asia Pacific integration as more than 1,200 of our partners voted overwhelmingly to establish a new combined area. Our The clients and stakeholders continue to welcome these moves which we they see as evidence that we Ernst & Young firms are serving them as they want to be served – by a globally integrated organization and not as a collection of individual national practices.
Ernst & Young expects to support the global economic recovery by increasing its recruitment of new people in FY 2011, including recruiting more than 5,000 in China and India. The 2010 Universum global recruitment survey of nearly 130,000 students, released last week, placed Ernst & Young as number three among all employers worldwide and as the most attractive place for graduates to work in more markets than any of its competitors.
Turley adds, “As we emerge from the worst global downturn in decades, entrepreneurship has never been so important in ensuring the creation of sustainable economic recovery and the creation of employment opportunities. Today’s entrepreneurs are the leading companies of tomorrow and we are constantly building on our leading reputation with entrepreneurial businesses.”
Fiscal 2010 marked the fourth year of Ernst & Young’s previously announced US$1 billion investment initiatives. Underlining the shift in global economic power, much of the new investment has been earmarked for emerging markets and the program exceeded expectations, with more than US$1.2 billion ultimately invested. “Our commitment to the emerging markets resulted in high single-digit to double-digit growth in fiscal 2010 in many markets, including Africa, China, India and Brazil. Based on the success of our first global investment program, as well as the opportunities we continue to see in the emerging markets, we will continue to invest at comparable levels for the foreseeable future,” said John Ferraro, Global Chief Operating Officer of Ernst & Young.
“The shift in capital flows and demographic changes underway reinforce our commitment to remain the most globally integrated professional services organization while fostering the best people culture in our profession,” concluded Turley. “We are uniquely positioned as the recovery takes shape to provide quality services for our clients wherever they operate worldwide.”
PwC發佈2010財年全球業績
——諮詢業務推動PwC全球總收入增長，但稅務與審計鑒證業務收入下降
Accountancy Age, 2010年10月4日
PwC全球總收入達266億美元（約合168億英鎊）。在截至2010年6月30日的財年里，該公司取得的總收入同比去年增長1.5%。然而，鑒證服務部門的收入為133億美元，同比去年減少1.3%。PwC將下降原因歸為來自“競爭激烈的市場”施加的定價壓力。
PwC稅務部門收入為57億美元，受全球範圍內企業並購及重組活動減少的影響，同比下降2.9%。
PwC的收入增長主要由其[財務]諮詢業務推動，該部份業務取得62億美元收入，同比上一財年增長7.9%。PwC表示，[管理]諮詢業務收入同比去年增長15%，將與[財務]諮詢一道成為未來收入增長的重要源泉。
“財年收入的增長是一項值得讚揚與慶賀的成就，[說明]PwC在全球主要國家的分支都保持住了他們在業界的領先地位。”PwC全球總部主席Dennis M Nally說道，“這樣的業績表現反映了我們員工的專注和堅持，以及PwC為在經濟形勢不景下力求度過難關、同時不失去對挖掘未來持續發展所需潛力的關注所做的一切努力。”他補充道。
Accountancy Age, 04 Oct 2010
PwC has taken revenues of $26.6bn (£16.8bn) globally. The firm's earnings to 30 June 2010 rose by 1.5% compared to the previous year. However, revenues in the assurance divisions came to $13.3bn, down 1.3% on full year 2009. The firm cited ongoing pricing pressures in a "fiercely competitive market" as the reason for the decrease.
PwC's tax arms made $7.1bn, down 2.9% year-on-year because of the worldwide slump in corporate deals and restructuring activity.
PwC's revenues were boosted by growth in the advisory businesses. These divisions collectively made $6.2bn, up 7.9% over the previous 12 months. PwC’s consulting businesses achieved 15% revenue increase compared to 2009 and the advisory arms are expected to remain a key source of future growth, the firm said.
“The increase in revenues is a creditable achievement and PwC firms in our key countries consistently maintained their positions as market leaders,” said Dennis M Nally, chairman of PwC International. “This performance reflects the commitment and dedication of our people, and the ongoing effort of PwC firms to manage through the downturn without losing sight of the need to keep focused on the potential for renewed growth," Nally added.
Accountancy Age, 2010年10月4日
PwC全球總收入達266億美元（約合168億英鎊）。在截至2010年6月30日的財年里，該公司取得的總收入同比去年增長1.5%。然而，鑒證服務部門的收入為133億美元，同比去年減少1.3%。PwC將下降原因歸為來自“競爭激烈的市場”施加的定價壓力。
PwC稅務部門收入為57億美元，受全球範圍內企業並購及重組活動減少的影響，同比下降2.9%。
PwC的收入增長主要由其[財務]諮詢業務推動，該部份業務取得62億美元收入，同比上一財年增長7.9%。PwC表示，[管理]諮詢業務收入同比去年增長15%，將與[財務]諮詢一道成為未來收入增長的重要源泉。
“財年收入的增長是一項值得讚揚與慶賀的成就，[說明]PwC在全球主要國家的分支都保持住了他們在業界的領先地位。”PwC全球總部主席Dennis M Nally說道，“這樣的業績表現反映了我們員工的專注和堅持，以及PwC為在經濟形勢不景下力求度過難關、同時不失去對挖掘未來持續發展所需潛力的關注所做的一切努力。”他補充道。
PwC takes $26.6bn in global revenues
- PwC's global revenues boosted by growth in the advisory businesses but tax and assurance earnings drop Accountancy Age, 04 Oct 2010
PwC has taken revenues of $26.6bn (£16.8bn) globally. The firm's earnings to 30 June 2010 rose by 1.5% compared to the previous year. However, revenues in the assurance divisions came to $13.3bn, down 1.3% on full year 2009. The firm cited ongoing pricing pressures in a "fiercely competitive market" as the reason for the decrease.
PwC's tax arms made $7.1bn, down 2.9% year-on-year because of the worldwide slump in corporate deals and restructuring activity.
PwC's revenues were boosted by growth in the advisory businesses. These divisions collectively made $6.2bn, up 7.9% over the previous 12 months. PwC’s consulting businesses achieved 15% revenue increase compared to 2009 and the advisory arms are expected to remain a key source of future growth, the firm said.
“The increase in revenues is a creditable achievement and PwC firms in our key countries consistently maintained their positions as market leaders,” said Dennis M Nally, chairman of PwC International. “This performance reflects the commitment and dedication of our people, and the ongoing effort of PwC firms to manage through the downturn without losing sight of the need to keep focused on the potential for renewed growth," Nally added.
2010年10月9日星期六
海航網絡筆經
目標：集團公司財務/金融類
時間：1.5小時+40分鐘
第一次有公司通知我筆試，發帖積攢下人品吧。
海航的網絡筆試是外包給別人開發的，名字叫弈擇。網絡筆試分上午和下午兩個半場進行。上半場從9點開始，一個半小時完成9個部分87道題目，平均下來是一分鐘一道題，全部單選。不知道是不是申財務崗的緣故，題目內容先是高考語文選擇題若幹，然後是公務員行測的數學加強版，數列部分反復出現，另外還有小學數學奧賽的平面圖形推理和空間圖形推理。感謝惠州一中的語文和數學老師，在我進入高中頭兩次考試均為全班倒數第一的時候及時找我談話，使我養成了平時沒事腦袋裏就自己在玩數列的不良習慣。交卷的時候出了點岔子，點擊“提交”時系統無反應，後來等時間過了再點“確定”的時候居然也無反應。嚇得我趕快上網搜出海航人資部電話+海航人才社區發帖，後得到HR告知“分數已自動記錄”心才稍定下來。
中午1:31收到短信通知登入同樣的系統參加2:00的下半場，40分鐘。開場的居然又是8道數列題（？！），然後是141道性格測試題，變著花樣問你的性格，全部是給一個觀點然後你從“完全/比較/一般 （不）符合”的5個選項中選一個，有些則是“完全/比較/一般 （不）同意”。最後是30道情景選擇題，主要辦公室政治為背景給出情景若幹，然後選擇自認合適的做法，個人感覺這部分才是網絡筆試的精髓所在。題目出得很搞，基本杜絕了我們撒謊的可能，呵呵。比如：
1. 公司有政策規定不準給客戶回扣，你是行政人員，發現銷售部門業績最好的員工私下送了許多購物卡給客戶，此時你會……
2. 公司規定拜訪客戶時全部員工應著正裝，你發現有些老員工對此不當一回事，你會……
3. 你發現有員工貪小便宜，拿了公司許多文具回家私用，你會……
4. 公司為塑造企業文化，要求員工之間應該大聲問好，當你遇到不認識你的同事時，你會……（難道海航有這等bt政策？）
記得最清楚的是最後一道題：
你朋友買了個冰箱，朋友覺得買貴了，你也覺得買貴了，你會……
A.直接說出自己想法 B.祝賀朋友買了個質量好的冰箱
好了，筆經發到這裏，希望自己和其他應聘海航的GDUFSer都能走得更遠吧，畢竟是全國排行老四的航空公司。
時間：1.5小時+40分鐘
第一次有公司通知我筆試，發帖積攢下人品吧。
海航的網絡筆試是外包給別人開發的，名字叫弈擇。網絡筆試分上午和下午兩個半場進行。上半場從9點開始，一個半小時完成9個部分87道題目，平均下來是一分鐘一道題，全部單選。不知道是不是申財務崗的緣故，題目內容先是高考語文選擇題若幹，然後是公務員行測的數學加強版，數列部分反復出現，另外還有小學數學奧賽的平面圖形推理和空間圖形推理。感謝惠州一中的語文和數學老師，在我進入高中頭兩次考試均為全班倒數第一的時候及時找我談話，使我養成了平時沒事腦袋裏就自己在玩數列的不良習慣。交卷的時候出了點岔子，點擊“提交”時系統無反應，後來等時間過了再點“確定”的時候居然也無反應。嚇得我趕快上網搜出海航人資部電話+海航人才社區發帖，後得到HR告知“分數已自動記錄”心才稍定下來。
中午1:31收到短信通知登入同樣的系統參加2:00的下半場，40分鐘。開場的居然又是8道數列題（？！），然後是141道性格測試題，變著花樣問你的性格，全部是給一個觀點然後你從“完全/比較/一般 （不）符合”的5個選項中選一個，有些則是“完全/比較/一般 （不）同意”。最後是30道情景選擇題，主要辦公室政治為背景給出情景若幹，然後選擇自認合適的做法，個人感覺這部分才是網絡筆試的精髓所在。題目出得很搞，基本杜絕了我們撒謊的可能，呵呵。比如：
1. 公司有政策規定不準給客戶回扣，你是行政人員，發現銷售部門業績最好的員工私下送了許多購物卡給客戶，此時你會……
2. 公司規定拜訪客戶時全部員工應著正裝，你發現有些老員工對此不當一回事，你會……
3. 你發現有員工貪小便宜，拿了公司許多文具回家私用，你會……
4. 公司為塑造企業文化，要求員工之間應該大聲問好，當你遇到不認識你的同事時，你會……（難道海航有這等bt政策？）
記得最清楚的是最後一道題：
你朋友買了個冰箱，朋友覺得買貴了，你也覺得買貴了，你會……
A.直接說出自己想法 B.祝賀朋友買了個質量好的冰箱
好了，筆經發到這裏，希望自己和其他應聘海航的GDUFSer都能走得更遠吧，畢竟是全國排行老四的航空公司。
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