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<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
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  <TR>
    <TD colSpan=4 height=62 bgcolor="#999999">
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        <TABLE cellSpacing=0 cellPadding=3 width="100%" align=center border=0>
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              <TD width="322" rowSpan=3 vAlign=top bgcolor="#5B489A">
              <img height=66 src="../../pic/logo.gif" 
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              <TD height="19" colSpan=5 vAlign=top bgcolor="#5B489A"><TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
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                    <TD width="35%" height="18" bgcolor="#5B489A">　</TD>
                    <TD>&nbsp;</TD>
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onMouseOut="MM_swapImgRestore()" 
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onMouseOut="MM_swapImgRestore()" 
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onMouseOut="MM_swapImgRestore()" 
onMouseOver="MM_swapImage('Image5','','../../pic/x2.jpg',1)"> <img src="../../pic/x1.jpg" 
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  <TR>
    <TD width="20%" height="276" align=left vAlign=top 
      ><!-- InstanceBeginEditable name="head5" --><img src="../pic/college-logo.jpg" alt="" width="170" height="618"><!-- InstanceEndEditable --></TD>
    <TD vAlign=top align=left width="60%" bgColor=#ffffff colspan="2">
      <div align="center">
        <TABLE cellSpacing=0 cellPadding=0 width="100%" bgColor=#ffffff 
        border=0>
          <TBODY>
            <TR>
              <TD width="3%">&nbsp;</TD>
              <TD height="30">
                <font color="#333333" face="新宋体" size="2">&nbsp;英创首页 
                  &gt;<!-- InstanceBeginEditable name="head1" --> <a href="college.html">英创学院</a> > <a href="collegeD.html">财务会计</a><!-- InstanceEndEditable --></font></TD>
              <TD width="3%">&nbsp;</TD></TR>
            <TR>
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              <TD align="center" valign="middle" class=headerpurple><p style="line-height: 200%; margin-top: 0; margin-bottom: 0" align="left"> <span style="font-family: 楷体_GB2312"> <font size="4"> <b> &nbsp;</b></font></span><b><font size="4"><span style="font-family: 楷体_GB2312">&nbsp;</span></font></b></p>
                <!-- InstanceBeginEditable name="head2" -->
                  <p style="line-height: 200%; margin-top: 0; margin-bottom: 0" align="center"><span style="font-size: 18pt">财务会计</span></p>
                  <!-- InstanceEndEditable --></TD>
              <TD height="10%">&nbsp;</TD></TR>
            <TR>
              <TD>&nbsp;</TD>
              <TD><!-- InstanceBeginEditable name="body1" --><p style="line-height: 150%; margin: 0 5pt; font-size: 16px;">　</p>
                <p style="line-height: 150%; margin: 0 5pt; font-size: 16px;">&nbsp;</p>
                <p style="line-height: 150%; margin: 0 5pt; font-size: 16px;">&nbsp;</p>
                <table width="386" border="0" align="left" cellpadding="0" cellspacing="0">
                  <tr>
                    <td width="386"><span style="line-height: 150%; margin: 0 5pt; font-size: 16px; text-align: center;">　　．<a href="collegeD1-1.html">会计学术</a></span>
                      <p style="line-height: 150%; margin: 0 5pt; font-size: 16px;">&nbsp;</p>
                      <p style="line-height: 150%; margin: 0 5pt; font-size: 16px; text-align: left;">　　<span style="font-size: 16px">．</span><a href="collegeD2-1.html">基本财务报表与功能</a></p>
                      <p style="line-height: 150%; margin: 0 5pt; font-size: 16px;">&nbsp;</p>
                      <p style="line-height: 150%; margin: 0 5pt; font-size: 16px;">　　．<a href="collegeD3-1.html">会计恒等式与借贷法则</a></p>
                      <p style="line-height: 150%; margin: 0 5pt; font-size: 16px;">　</p>
                      <p style="line-height: 150%; margin: 0 5pt; font-size: 16px;">　　．<a href="collegeD4-1.html">会计科目分类与意义</a></p>
                      <p style="line-height: 150%; margin: 0 5pt; font-size: 16px;">　</p>
                      <p style="line-height: 150%; margin: 0 5pt; font-size: 16px;">　　．<a href="collegeD5-1.html">结帐</a></p></td>
                  </tr>
                  </table>
                <p style="line-height: 150%; margin: 0 5pt; font-size: 16px;">&nbsp;</p>
                <P align="left" class=MsoNormal style="margin-top: 0px; margin-bottom: 0px; line-height:13pt; margin-left:23.5pt; margin-right:8pt"><br>
                  &nbsp;</P>
                <p></p>
                <p align="right"> <font size="2" face="新宋体"> &nbsp;</font></p>
                <!-- InstanceEndEditable --></TD>
            <TD>&nbsp;</TD></TR></TBODY></TABLE>
        </div></TD>
    <TD vAlign=top align=left width="19%" bgColor=#9d0043>
      <TABLE cellSpacing=0 cellPadding=0 width=147 
       border=0>
        <TBODY>
          <TR>
            <TD bgcolor="#9d0043"><!-- InstanceBeginEditable name="head4" -->
              <table border="0" style="border-collapse: collapse" width="92%" id="table2" height="159">
                <tr>
                  <td bgcolor="#9d0043">&nbsp;</td>
                  </tr>
                <tr>
                  <td bgcolor="#9d0043"><p style="margin-left: 4px"><font size="2" color="#FFFFFF">&nbsp;</font></td>
                  </tr>
                <tr>
                  <td bgcolor="#9d0043"><p style="margin-left: 4px"> <font size="2" color="#FFFFFF">&nbsp;</font></td>
                  </tr>
                <tr>
                  <td bgcolor="#9d0043"><p style="margin-left: 4px"><font size="2" color="#FFFFFF"> &nbsp;</font></td>
                  </tr>
                <tr>
                  <td bgcolor="#9d0043"><p style="margin-left: 4px"> <font size="2" color="#FFFFFF">&nbsp;</font></td>
                  </tr>
                <tr>
                  <td height="18" bgcolor="#9d0043"><p style="margin-left: 4px"> <font size="2" color="#FFFFFF">&nbsp;</font></td>
                  </tr>
                <tr>
                  <td bgcolor="#9d0043"><p style="margin-left: 4px"> <font size="2" color="#FFFFFF">&nbsp;</font></td>
                  </tr>
                <tr>
                  <td bgcolor="#9d0043"><p style="margin-left: 4px"> <font size="2" color="#FFFFFF">&nbsp;</font></td>
                  </tr>
                </table>
              <!-- InstanceEndEditable --></TD>
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  <TR vAlign=center bgColor=#003580>
    <TD 
    height=61 colSpan=2 bgcolor="#9d0043" class=copyright>
      <IMG height=4  width=4><span lang="zh-tw"><font size="2" face="Times New Roman" color="#FFFFFF">Copyright 
        2001-2005 <b>Intron 
          Technology Co., Ltd.</b> All rights reserved</font></span></TD>
    <TD 
    height=61 colSpan=2 bgcolor="#9d0043" class=copyright>
      <p align="right" style="margin-right: 4px">
        <img border="0" src="../../pic/intron_tech.gif" width="210" height="48"></TD></TR></TBODY></TABLE>
</div>

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