6. 7. 5115 1243 3872 (www.e521.com) [1999]34 5% =n+1/2 n n 5% 2 5115 509 5000 168 7 544 15 1243 3872 3.94 3 3443 88.92% 1236 31.92% 04 0

www.esnai.com...1...2...2...4...5...7...8 04 9% 2004...9...10...12...12...14...14...17...19...20...22...23 :...25 1. 2004 39380 1 / 39,380 30,000 161,001 30,000 8,807 18 57,078 120,000 120,000 260,666 10,441 25 2. 2004 9.31 7.52 3. 4. 5. 2004 1 26

www.esnai.com 6. 7. 5115 1243 3872 (www.e521.com) [1999]34 5% =n+1/2 n n 5% 2 5115 509 5000 168 7 544 15 1243 3872 3.94 3 3443 88.92% 1236 31.92% 04 04 2206 56.97% / 1166 30.11% / 1200 30.99% 1301 33.60% 1696 43.80% / 261 6.74% 1173 30.29% 914 23.61% / 658 16.99% 2004 2 26

www.esnai.com + 90 97.86 56 43.8, http://www.esnai.com/career/ 3872 4 3145 81% 1683 82% 1462 81% 2794 72% 1499 73% 1295 71% 2577 67% 1367 66% 1210 67% 1815 47% 934 45% 881 49% 1111 29% 474 23% 637 35% 330 9% 166 8% 164 9% 1934 50% 1103 54% 831 46% 525 14% 254 12% 271 15% 3872 2059 1 1813 1 (5) 3872 115 1684 1929 144 81% 70% 80% 83% 78% 72% 63% 71% 74% 70% 67% 56% 67% 68% 60% 47% 37% 46% 49% 47% 29% 23% 30% 28% 27% 9% 8% 8% 9% 6% 50% 46% 50% 50% 48% 14% 24% 14% 12% 15% 24 12 6 30 1100 3% 22 129 17% 387 1406 28% / 8 232 3% ( 47 441 11% 2004 3 26

www.esnai.com 7 232 3% 17 141 12% 2 117 2% 5 74 7% 525 3872 14% 28 17 11 12 2-3 7 4 73 5% 34 0% 14 127 11% 37 201 18% 5 129 4% 35 228 15% 19 277 7% 11 129 9% 6 200 3% 10 115 9% 10 53 19% 17 93 18% 131 559 23% ) 48 232 21% 5 62 8% 173 1360 13% 525 3872 14% 20 8 2004 4 26

www.esnai.com 300000 200000 100000 0 21151 20000 62667 19200 7493 30824 30000 115827 25000 8278 44745 30000 178502 35000 9954 82133 100000 282857 60000 14900 9 / 115 2.97% 8 1684 43.49% 14 1929 49.82% 18 144 3.72% 19 3872 100.00% 18 1.07 584 1.26 10 / 965 20.39% 29342 30000 95958 25000 8508 11 1921 40.60% 42315 30000 157872 33800 9295 17 104 2.20% 64267 30000 260000 48700 10650 24 782 16.53% 61852 30000 230025 50000 12383 19 2004 5 26

www.esnai.com ACCA 20 0.42% 139420 250000 525000 100000 9450 56 CGA 7 0.15% 78429 120000 120000 75000 34000 4 64 1.35% 34214 20000 139500 25000 8640 16 173 3.66% 47823 40000 175933 37000 9040 19 24 0.51% 64238 40000 185000 49350 20000 9 CIA 88 1.86% 78919 100000 348000 57500 11280 31 / 584 12.34% 28614 20000 111100 20000 7462 15 ACCA,CIA,CGA 11 / 878 32.52% 28316 30000 88318 24000 8513 10 1344 49.78% 36769 30000 133827 30000 9332 14 58 2.15% 51266 30000 160000 39200 9467 17 187 6.93% 65910 50000 250500 50000 16700 15 41 1.52% 31802 20000 96000 25000 8400 11 173 6.41% 47823 40000 175933 37000 9040 19 2700 1 36345 30000 138945 30000 9061 2700 12 255 12% 33240 23% 329 18% 25028 28% 1 / 25 50 13 25 349 884 39% 22786 12% 26-30 202 1516 13% 35975 12% 2004 6 26

www.esnai.com 31-35 22 1046 2% 53083-22% 36-40 6 309 2% 27833 48% 41-45 5 117 4% 31320 36% 584 3872 15% 28614 27% 25 50 14 4 73 5% 14000 53% 3 34 9% 15333 51% 14 127 11% 24850 41% 22 201 11% 22523 55% 12 129 9% 32033 6% 31 228 14% 20475 33% 45 277 16% 38036 23% 13 129 10% 26431 23% 26 200 13% 33757 31% 23 115 20% 32661 23% 7 53 13% 20057 48% 23 93 25% 19717 30% 95 559 17% 31568 12% 32 232 14% 22163 49% 7 62 11% 28143 7% 227 1360 17% 28912 26% 584 3872 15% 28614 27% 15 / 21 19 0.49% 15200 12000 35000 12000 6000 6 22-25 865 22.34% 26017 20000 74727 20800 7987 9 26-30 1516 39.15% 40829 30000 152146 32000 9273 16 31-35 1046 27.01% 43650 30000 178649 31000 8994 20 36-40 309 7.98% 53183 40000 252500 38000 9063 28 41-45 85 2.20% 43431 60000 152000 33000 9000 17 46-50 24 0.62% 67658 30000 300000 34900 15000 20 50 8 0.21% 47750 40000 100000 38500 20000 5 3872 100.00% 39380 30000 161001 30000 8807 18 40 40 40 36-40 28 2004 7 26

www.esnai.com 40-50 20 50 45 1 16 / 2059 53% 43405 30000 181007 32000 9193 20 1813 47% 34810 30000 135638 26730 8372 16 8595 0 45369 5270 821 25% 0% 33% 20% 10% 3872 100% 39380 30000 161001 30000 8807 18 33% 17 38 2% 25792 30000 80000 21323 7980 10 832 40% 33781 30000 126793 26000 8810 14 1098 53% 47575 30000 195904 36000 10311 19 2059 91 4% 100 % 77 4% 88429 100000 316000 70000 14600 22 43405 30000 181007 32000 9193 18860 20000 42300 19200 7250 6 852 47% 27937 30000 100110 22000 7836 13 831 46% 41006 20000 155655 32000 9487 16 1813 53 3% 100 % 71325 40000 170000 60000 16733 10 34810 30000 135638 26730 8372 6932 10000 37700 2123 730 5845 0 26683 4000 974 2004 8 26 20 16

www.esnai.com 6569 10000 40249 4000 824 17104 60000 146000 10000 (2133) 37% 50% 89% 11% 10% 21% 0% 27% 18% 12% 16% 50% 26% 13% 9% 24% 150% 86% 17% -13% 50 18 21 6 16633 14400 #N/A 13 14538 12000 30000 22-25 392 28818 25000 20000 473 23697 20000 20000 26-30 822 43085 35000 30000 694 38157 30000 30000 31-35 591 46826 35000 30000 455 39525 30000 30000 36-40 184 62266 40000 40000 125 39813 30000 40000 41-45 45 45152 36000 12000 40 41495 29000 25000 46-50 14 84129 42400 30000 10 44600 30000 20000 50 5 43400 37000 20000 3 55000 40000 #N/A 04 9% 2004 3872 3452 2004 2004 2003 9.31% 19 40% 284 8.23% 158 8.43% 126 7.98% 30% 200 5.79% 107 5.71% 93 5.89% 20% 449 13.01% 268 14.30% 181 11.47% 10% 648 18.77% 386 20.60% 262 16.60% 5% 526 15.24% 263 14.03% 263 16.67% 1051 30.45% 549 29.30% 502 31.81% 5% 111 3.22% 58 3.09% 53 3.36% 10% 90 2.61% 41 2.19% 49 3.11% 20% 93 2.69% 44 2.35% 49 3.11% 3452 100.00% 1874 100.00% 1578 100.00% 61 30 10 9.86 8.65 64 59 30 20 2004 9 26

www.esnai.com 35% 30% 25% 20% 15% 10% 5% 40% 30% 20% 10% 5% 5% 10% 20% 0% 40% 8% 7% 9% 10% 30% 4% 6% 6% 6% 20% 20% 12% 14% 9% 10% 14% 20% 18% 15% 5% 19% 16% 14% 19% 26% 32% 30% 32% 5% 3% 3% 3% 2% 10% 5% 2% 3% 1% 20% 1% 3% 2% 6% / 1 21 25 21 / 1100 28.41% 37492 20000 135879 30000 8701 16 129 3.33% 34407 30000 189000 23000 7643 25 1406 36.31% 36292 30000 152023 28000 8405 18 /232 5.99% 30034 30000 113500 24000 9225 12 ( 441 11.39% 40371 40000 136088 33000 10137 13 232 5.99% 73757 40000 302917 52500 14383 21 2004 10 26

www.esnai.com 141 3.64% 42053 20000 147375 33000 9500 16 117 3.02% 48337 20000 131667 45000 13233 10 74 1.91% 31169 20000 98750 25000 9500 10 3872 100.00% 39380 30000 161001 30000 8807 18 / 22 690 34% 39296 410 23% 34456 61 3% 31157 68 4% 37323 715 35% 43424 691 38% 28912 / 130 6% 29173 102 6% 31131 ( 208 10% 47500 233 13% 34007 109 5% 86330 123 7% 62614 50 2% 47866 91 5% 38859 41 2% 50707 76 4% 47058 55 3% 31864 19 1% 29158 2059 100% 43405 1813 100% 34810 1 47 15 22 10% 23% 33% 47% 22182 27092 40347 71557 3% 4% 3% 3% 18000 29248 40621 50500 48% 44% 30% 24% 20524 29010 44499 79641 / 6% 4% 7% 7% 19286 23004 32529 52500 ( 20% 13% 10% 3% 21383 35727 46784 91200 1% 4% 8% 11% 23700 57622 73092 152531 10% 3% 4% 2% 23364 32691 51311 60000 3% 3% 3% 1% 26667 40378 53239 160000 0% 1% 2% 1% 25200 32904 65000 100% 100% 100% 100% 21151 30824 44745 82250 2004 11 26

www.esnai.com 1.45 23 / 630 16% 54551 40000 204413 40000 9834 21 2601 67% 33324 20000 125166 25000 8597 15 1279 33% 52580 30000 216533 40000 10753 20 368 10% 54796 30000 205263 40000 10490 20 29 1% 59534 40000 200000 48000 9000 22 291 8% 63134 50000 244667 48000 9904 25 405 10% 58584 60000 226190 44400 10324 22 100 24 / 113 3% 27900 15000 94167 21000 8083 12 310 8% 59615 40000 268188 40000 12347 22 137 4% 35496 30000 107000 30000 9488 11 604 16% 49554 50000 187168 40000 12247 15 133 3% 26767 20000 124714 20000 7629 16 148 4% 28155 20000 85125 21800 7638 11 113 3% 31176 20000 124333 25000 9500 13 409 11% 38131 30000 142762 30000 9565 15 264 7% 28046 30000 106821 20580 8143 13 364 9% 61215 50000 213684 48500 18179 12 163 4% 29306 30000 88222 25000 8500 10 261 7% 42958 30000 142857 35000 10693 13, (25 ) 604 49554 309 56552 295 42223 2004 12 26

www.esnai.com 409 38131 241 41711 168 32997 364 61215 156 69282 208 55165 310 59615 127 78628 183 46421 264 28046 161 30258 103 24587 261 42958 138 50555 123 34434 163 29306 83 33218 80 25247 148 28155 80 28239 68 28057 137 35496 88 39270 49 28719 133 26767 85 31118 48 19063 113 27900 75 30436 38 22895 113 31176 63 35114 50 26215 87 21640 51 22583 36 20304 82 25042 42 24907 40 25183 79 32175 35 31857 44 32427 72 30642 40 31493 32 29578 71 25560 31 29884 40 22209 66 26321 41 27995 25 23576 65 34072 34 40582 31 26932 60 19250 25 23052 35 16534 46 26820 30 31919 16 17259 45 30685 26 32173 19 28649 39 23830 22 23935 17 23694 32 38799 14 66429 18 17309 24 22233 12 23508 12 20958 23 22007 15 21984 8 22050 22 25209 14 26414 8 23100 19 42977 10 44400 9 41396 11 17455 7 19571 4 13750 5 22800 3 24667 2 20000 5 85000 1 100000 4 81250 26 / 884 23% 53769 30000 220689 40000 10869 20 1346 35% 40300 30000 141847 32000 9605 15 1210 31% 32375 20000 140387 25000 8258 17 432 11% 26690 20000 101864 20000 7732 13 27 390 19% 63763 50000 274250 48563 13148 494 27% 45880 30000 167520 36000 9982 690 34% 44668 30000 145703 36000 11340 656 36% 35707 30000 134424 30000 8936 707 34% 36255 20000 162586 25200 8925 2004 13 26

www.esnai.com 503 28% 26922 20000 98712 20000 7619 272 13% 29594 20000 112571 20000 8057 160 9% 21752 20000 65244 18000 7611 30 28 / 1511 39% 28910 20000 98329 23900 8148 12 973 25% 35600 30000 115092 30000 8917 13 1207 31% 48016 30000 193169 36000 9931 19 181 5% 89525 100000 334000 70000 14540 23 3872 100% 39380 30000 161001 30000 8807 18 23 29 / 678 33% 31251 20000 106130 25000 8804 12 833 46% 27004 20000 90550 21000 7727 12 526 26% 37102 30000 124259 30000 9024 14 447 25% 33832 30000 102804 30000 8847 12 707 34% 50208 50000 202675 40000 10431 19 500 28% 44916 30000 176154 35000 9435 19 148 7% 88980 100000 361250 70000 14175 25 33 2% 91970 150000 225000 70000 16000 14 3 79 30 / 2004 14 26

www.esnai.com 31 6 91 2% 20843 20000 56000 18000 6440 9 6-12 177 5% 25011 20000 75022 20000 7301 10 1 174 4% 25997 20000 92833 20000 7673 12 2 275 7% 29362 20000 90214 25000 8469 11 3 281 7% 33654 30000 102000 30000 9147 11 4 276 7% 41276 30000 165786 33000 9800 17 5 391 10% 39846 20000 139355 30000 9124 15 6-9 960 25% 40231 30000 146824 31100 9101 16 10-15 969 25% 46398 30000 202539 35000 9349 22 16 278 7% 48735 30000 231429 34400 8700 27 / 6 145 4% 24503 20000 81250 20000 6825 12 6-12 205 5% 25569 20000 73200 20000 7746 9 1 229 6% 25831 20000 88542 20000 7525 12 2 365 9% 29778 20000 86211 25000 8774 10 3 346 9% 35761 30000 112722 30000 9571 12 4 317 8% 41802 20000 170688 33000 10113 17 5 398 10% 40506 30000 142855 30000 8958 16 6-9 868 22% 41177 30000 151418 32000 9125 17 10-15 792 20% 49532 30000 224455 35000 9665 23 16 207 5% 49202 30000 209091 35000 8982 23 32 2004 15 26

www.esnai.com 2004 16 26 / 20000 25000 30000 35000 40000 45000 50000 55000 6 6-12 1 2 3 4 5 6-9 10-15 16 / / 33 / 50000 100000 150000 200000 6 6-12 1 2 3 4 5 6-9 10-15 16 / / 34

www.esnai.com / 11000 10500 10000 9500 9000 8500 8000 7500 7000 6500 6000 6 6-12 1 2 3 4 5 6-9 10-15 16 / / 3.57 35 42% 41% 43% 32% 32% 32% 14% 16% 11% 42% 43% 41% 38% 40% 37% 36% 38% 33% 50% 52% 46% 26% 26% 26% 23% 26% 20% 54% 54% 54% 3.57 3.68 3.44 36 57% 44% 40% 35% 2004 17 26

www.esnai.com 19% 31% 34% 35% 14% 13% 14% 17% 30% 42% 43% 48% 62% 40% 35% 46% 29% 36% 36% 31% 36% 42% 56% 66% 22% 22% 30% 40% 17% 23% 23% 24% 42% 52% 56% 54% 37. 42% 42% 44% 38% 46% 33% 26% 18% 17% 14% 12% 10% 36% 41% 47% 46% 44% 40% 35% 31% 43% 38% 32% 24% 49% 51% 49% 51% 29% 27% 26% 23% 22% 24% 22% 24% 54% 55% 53% 51% 38 2004 18 26

www.esnai.com 45% 43% 38% 39% 29% 33% 35% 39% 11% 14% 16% 39% 39% 44% 45% 39% 38% 41% 36% 39% 35% 37% 35% 39% 50% 54% 45% 39% 31% 28% 20% 39% 24% 25% 21% 39% 50% 56% 55% 39% 3.52 3.75 3.46 3.92 1.43 39 55% 51% 61% 5% 5% 5% 67% 71% 62% ACCACGA 25% 27% 23% 1.53 1.54 1.50 40 55% 77% 58% 53% 40% 5% 11% 5% 5% 8% 67% 37% 66% 69% 63% ACCACGA 25% 8% 20% 30% 35% 1.53 1.34 1.49 1.57 1.45 41 2004 19 26

www.esnai.com 21 22-2 5 26-3 0 31-3 5 36-4 0 41-4 5 46-5 0 50 55% 68% 67% 54% 47% 55% 56% 71% 75% 5% 32% 8% 4% 4% 4% 5% 4% 0% 67% 58% 66% 69% 68% 58% 51% 42% 25% ACCACGA 25% 21% 25% 28% 24% 22% 13% 8% 13% 1.53 1.79 1.66 1.56 1.43 1.38 1.25 1.25 1.13 25 46 25-35 42 55% 50% 55% 59% 58% 5% 5% 5% 6% 4% 67% 70% 71% 62% 59% ACCA CGA 25% 33% 27% 20% 18% 1.53 1.58 1.57 1.48 1.39 20 0.88 71 43 359 179 180 14% 14% 14% 2213 1175 1038 57% 57% 57% 533 283 250 9% 9% 10% 34 20 14 19% 20% 18% 733 402 331 1% 1% 1% 3872 2059 1813 3872 2059 1813 24 3 57 30 (74%) (70%) 44 14% 8% 16% 12% 11% 2004 20 26

www.esnai.com 57% 56% 58% 57% 46% 9% 17% 9% 9% 16% 19% 18% 16% 21% 24% 1% 2% 1% 1% 3% 3872 115 1684 1929 144 22-25 ( 77) ( 16%) (45 (45) 21 22-25 26-30 31-35 36-40 41-45 46-50 50 14% 16% 17% 13% 13% 12% 14% 4% 0% 57% 47% 60% 58% 57% 48% 51% 46% 38% 9% 32% 7% 8% 10% 13% 13% 17% 38% 19% 0% 15% 19% 19% 27% 21% 33% 13% 1% 5% 0% 1% 1% 1% 1% 0% 13% 3872 19 865 1516 1046 309 85 24 8 46 / ( 14% 17% 19% 13% 13% 8% 3% 11% 9% 24% 57% 53% 60% 60% 57% 49% 60% 60% 60% 49% 9% 8% 6% 9% 11% 13% 13% 11% 9% 7% 19% 20% 12% 17% 19% 29% 24% 17% 21% 19% 1% 1% 2% 1% 0% 1% 0% 1% 1% 1% 3872 1100 129 1406 232 232 117 441 141 74 31 57 14 80 47 14% 13% 12% 15% 18% 57% 55% 57% 59% 57% 9% 11% 10% 8% 8% 19% 21% 20% 18% 17% 1% 1% 1% 1% 1% 3872 884 1346 1210 432 2004 21 26

www.esnai.com 48 14% 19% 13% 8% 9% 57% 59% 62% 54% 38% 9% 8% 9% 11% 15% 19% 13% 16% 26% 35% 1% 1% 0% 1% 3% 3872 1511 973 1207 181 49 6 6-12 6-9 10-1 16 1 2 3 4 5 5 14% 14% 18% 16% 18% 14% 14% 12% 13% 13% 13% 57% 54% 55% 63% 58% 63% 60% 57% 60% 54% 48% 9% 13% 11% 9% 6% 8% 7% 8% 9% 9% 15% 19% 15% 15% 13% 17% 15% 17% 20% 18% 23% 23% 1% 3% 1% 0% 1% 0% 1% 2% 0% 1% 1% 3872 91 177 174 275 281 276 391 960 969 278 1-3 10 3872 2889 1.4 50 51 29% 28% 30% 28% 28% 29% 45% 48% 43% 29% 36% 32% 27% 19% 2004 22 26

www.esnai.com 28% 36% 27% 29% 24% 45% 46% 48% 44% 35% 73 52 33% 25% 29% 43% 44% 44% 2% 2% 2% 22% 29% 25% 53 100% 100% 100% 23% 27% 31% 29% 42% 44% 44% 41% 5% 2% 2% 3% 30% 27% 23% 26% 100% 100% 100% 100% 54 21 22-2 26-3 31-3 36-4 41-4 46-5 50 5 0 5 0 5 0 42% 30% 29% 28% 30% 25% 29% 13% 37% 42% 47% 43% 38% 39% 46% 38% 0% 2% 2% 3% 1% 2% 0% 0% 21% 26% 22% 26% 31% 34% 25% 50% 100% 100% 100% 100% 100% 100% 100% 100% 21 26-30 41-45 55 ( / 2004 23 26

www.esnai.com 28% 29% 31% 19% 33% 26% 26% 31% 31% 42% 46% 42% 45% 46% 51% 42% 51% 41% 3% 2% 2% 4% 1% 2% 1% 1% 4% 27% 22% 25% 31% 20% 21% 32% 17% 24% 100% 100% 100% 100% 100% 100% 100% 100% 100% 56 25% 29% 33% 38% 43% 45% 43% 43% 2% 2% 2% 2% 30% 23% 22% 18% 100% 100% 100% 100% 1.42 57 45% 49% 47% 52% 48% 50% 10% 13% 11% 30% 31% 30% 4% 4% 4% 4 4 58 52% 45% 48% 50% 39% 50% 51% 46% 10% 11% 11% 14% 37% 35% 26% 21% 10% 4% 4% 4% 59 21 22-25 26-30 31-35 36-40 41-45 46-50 50 68% 57% 46% 42% 40% 38% 33% 50% 32% 52% 54% 49% 38% 26% 29% 13% 21% 8% 10% 13% 15% 15% 21% 0% 2004 24 26

www.esnai.com 16% 27% 29% 33% 37% 39% 21% 63% 11% 2% 4% 5% 7% 13% 8% 0% 22-30 25 50 63 60 / ( 44% 46% 48% 33% 49% 55% 57% 59% 31% 50% 50% 50% 33% 57% 55% 55% 53% 30% 13% 5% 11% 13% 7% 9% 11% 15% 8% 31% 40% 30% 50% 25% 13% 28% 17% 55% 5% 6% 4% 10% 2% 2% 1% 2% 8% 61 46% 51% 45% 39% 52% 50% 48% 50% 13% 11% 11% 10% 25% 29% 32% 39% 5% 3% 4% 7% 62 45% 46% 48% 56% 50% 55% 47% 39% 11% 10% 11% 10% 32% 31% 30% 18% 5% 3% 4% 5% 18 32 2004 25 26

www.esnai.com : 1 esnai.com ycy@snai.edu 021-69768000-9071 2 3 http://www.esnai.com/career 2004 26 26