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2、siness W e e k, March 2, 1998, Reprinted by special permission, copyright 1998 by The McGraw-Hill Companies, Inc. 2 0 0 0 1 9 9 9 1 4.1 C PA s C PA s S E C 1 9 5 5 0 1 2 3 1 2 0 0 4 117 1 5 3 1 2 3 1 1 2 / 3 1 1 2 3 4 A R U s 4.2 3 4.2.1 4.2.2 1 1. 2. 118 1 ( ) 7 3. 4. 4 - 1 4-1 4 119 ( ( ) ( 1) ( 2
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