[毕业设计精品论文]电子商务对企业财务内部控制制度的影响和对策 外文原文_第1页
[毕业设计精品论文]电子商务对企业财务内部控制制度的影响和对策 外文原文_第2页
[毕业设计精品论文]电子商务对企业财务内部控制制度的影响和对策 外文原文_第3页
[毕业设计精品论文]电子商务对企业财务内部控制制度的影响和对策 外文原文_第4页
[毕业设计精品论文]电子商务对企业财务内部控制制度的影响和对策 外文原文_第5页
已阅读5页,还剩5页未读 继续免费阅读

下载本文档

版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领

文档简介

ETHICALISSUESINOUTSOURCINGACCOUNTINGANDTAXSERVICESROBERTWMCGEEBARRYUNIVERSITYPRESENTEDATTHE17THANNUALMEETINGOFTHEINTERNATIONALACADEMYOFBUSINESSDISCIPLINES,PITTSBURGH,PAAPRIL710,2005ABSTRACTOUTSOURCINGHASBEENCRITICIZEDASAPRACTICETHATDESTROYSJOBSANDPRAISEDASAWAYTOCUTCOSTSANDREMAINCOMPETITIVETHEACCOUNTINGPROFESSIONHASUTILIZEDOUTSOURCINGTOAVAILITSELFOFEXPERTISETHATISNOTAVAILABLEWITHINTHEFIRMANDTOCUTTHECOSTOFOFFERINGAVARIETYOFACCOUNTINGANDTAXSERVICESTHEPRACTICEHASRAISEDSOMEETHICALQUESTIONSABOUTINTEGRITY,OBJECTIVITY,DISCLOSUREANDCLIENTCONFIDENTIALITYTHEAICPAPROFESSIONALETHICSEXECUTIVECOMMITTEEHASISSUEDTWONEWETHICSRULINGSANDREVISEDATHIRDETHICSRULINGTOADDRESSTHESEISSUESTHENEWRULESTAKEEFFECTJULY1,2005THISPAPERDISCUSSESTHESERULINGSANDTHEEFFECTTHEYWILLHAVEONACCOUNTINGPRACTICESINTRODUCTIONOUTSOURCINGHASBEENINTHENEWSALOTINRECENTYEARSTHEGENERALTHRUSTOFTHENEWSREPORTSISTHATOUTSOURCINGISATHREATTODOMESTICJOBSANDTHEDOMESTICECONOMYREPORTERSANDPOLITICIANSAREQUICKTOPICKUPONTHETHEMEBUTTHATBELIEFTHATOUTSOURCINGDESTROYSJOBSANDWEAKENSTHEECONOMYISNOTCOMPLETELYACCURATEOUTSOURCINGISLITTLEMORETHANANEXTENSIONOFTHEDIVISIONOFLABOR,ASECONOMISTSAREOFTENQUICKTOPOINTOUTINTHEMOVETOWARDINCREASEDEFFICIENCY,ITISPARTOFTHENATURALECONOMICPROCESSTOTRYTOFINDBETTER,MOREEFFICIENTANDLESSCOSTLYWAYSTODOTHINGSOUTSOURCINGISJUSTONETECHNIQUETHATCOMPANIESSOMETIMESUSETOCUTCOSTSANDINCREASEEFFICIENCYITISAGENERALRULEINECONOMICSTHATINORDERFORANECONOMYTOGROW,OLDJOBSMUSTBEDESTROYEDSOTHATNEWJOBSCANBECREATEDJOSEPHSCHUMPETER1984REFERREDTOTHISPROCESSASCREATIVEDESTRUCTIONOUTSOURCINGISJUSTONEMANIFESTATIONOFTHISPROCESSWHENOUTSOURCINGISAPPLIEDTOTHEPROVISIONOFACCOUNTINGANDTAXSERVICES,ANEWFACETOFTHESUBJECTMUSTBEEXAMINEDACCOUNTANTSUSEOUTSOURCINGTOAVAILTHEMSELVESOFEXPERTISETHATTHEIRFIRMDOESNOTPOSSESSANDTOCUTTHECOSTOFPROVIDINGCERTAINBASICSERVICESLIKEDATAPROCESSING,BOOKKEEPINGANDTAXPREPARATIONBUTWHENTHEYDOTHATTHEYTURNOVERCONFIDENTIALCLIENTINFORMATIONTOOUTSIDERSTHATRAISESSOMEETHICALISSUESTHEAICPASPROFESSIONALETHICSEXECUTIVECOMMITTEEEXAMINEDTHEEFFECTTHATOUTSOURCINGOFACCOUNTINGANDTAXSERVICESHASONINTEGRITY,OBJECTIVITY,COMPLIANCEWITHSTANDARDSANDCONFIDENTIALCLIENTINFORMATIONANDISSUEDANEXPOSUREDRAFTINEARLY2004ITRECEIVED49COMMENTLETTERSTOTHATEXPOSUREDRAFTASARESULTOFTHEFEEDBACKITRECEIVEDITMADESOMEMINORMODIFICATIONSTOTHEEXPOSUREDRAFTANDISSUEDITSFINALETHICSRULINGSONOCTOBER28,2004THESENEWPRONOUNCEMENTSTAKEEFFECTFORALLPROFESSIONALSERVICESPERFORMEDONORAFTERJULY1,2005THEYDONOTAPPLYTOPROFESSIONALSERVICESTHATAREPERFORMEDPURSUANTTOAGREEMENTSTHATAREINEXISTENCEONJUNE30,2005THATARECOMPLETEDBYDECEMBER31,2005THISPAPERSUMMARIZESTHOSERULINGSANDDISCUSSESTHEETHICALISSUESINVOLVEDETHICSINTERPRETATIONSANDRULINGSPROMULGATEDBYTHEAICPADONOTHAVETHEFORCEOFLAWATMOST,THEYAREBINDINGONLYONAICPAMEMBERS,ANDEVENTHENANAICPAMEMBERISFREETODISREGARDETHICSINTERPRETATIONSANDRULINGS,PROVIDEDTHEYCANCARRYTHEBURDENOFJUSTIFYINGTHEIRDEPARTUREINADISCIPLINARYHEARINGHOWEVER,THEYDOPROVIDESOMEGUIDANCEFORETHICALCONDUCTANDMANYACCOUNTANTS,WHETHERAICPAMEMBERSORNOT,AREOFTENHESITANTTOBLATANTLYDISREGARDSUCHAICPAPRONOUNCEMENTS2INTEGRITYANDOBJECTIVITYRULINGNO112UNDERRULE102INTEGRITYANDOBJECTIVITYADDRESSESTHEISSUEOFUSINGATHIRDPARTYPROVIDERTOASSISTANAICPAMEMBERINPROVIDINGPROFESSIONALSERVICESATISSUEISWHETHERANAICPAMEMBERINPUBLICPRACTICEWHOUSESTHESERVICESOFATHIRDPARTYPROVIDERTOASSISTINPROVIDINGPROFESSIONALSERVICESSUCHASBOOKKEEPING,TAXPREPARATION,CONSULTINGORATTESTSERVICESFORCLIENTSMUSTDISCLOSETHEUSEOFTHEPROVIDERTOCLIENTSRULING112HOLDSTHATSUCHDISCLOSUREISNECESSARYRULE102ETSECTION10201ANDARTICLEIIIETSECTION54REQUIRESMEMBERSTOBEHONESTANDCANDIDAICPAMEMBERSMUSTDISCLOSETHEFACTTHATTHEY“MAY”USETHESERVICESOFATHIRDPARTYSERVICEPROVIDERTOTHEIRCLIENTPRIORTOTURNINGOVERCONFIDENTIALCLIENTINFORMATIONTOTHEPROVIDERPRIORDISCLOSUREWILLPUTTHECLIENTONNOTICETHATCONFIDENTIALCLIENTINFORMATIONMAYBESHAREDWITHANOUTSIDEPARTYCLIENTSTHENHAVETHEOPTIONOFOBJECTINGTOTHEUSEOFATHIRDPARTYPROVIDERIFACLIENTOBJECTS,THEAICPAMEMBERHASTHEOPTIONOFEITHERPROVIDINGTHESERVICEWITHOUTTHEUSEOFATHIRDPARTYORDECLININGTHEENGAGEMENTTHEREQUIREMENTTOINFORMCLIENTSOFTHEPOSSIBLEUSEOFTHIRDPARTYSERVICEPROVIDERSDOESNOTEXTENDTOALLSERVICES,HOWEVERNOTIFICATIONNEEDNOTBEGIVENIFTHIRDPARTIESAREUSEDTOPROVIDEADMINISTRATIVESUPPORTSERVICESSUCHASRECORDSTORAGEORSOFTWAREAPPLICATIONHOSTINGSERVICESTHEUSEOFOFFSHORETHIRDPARTYSERVICEPROVIDERSHASBEENACAUSEFORCONCERNCREDITCARDSERVICESHAVEBEENOUTSOURCEDTOTHECARIBBEAN,INDIAANDOTHERLOWCOSTJURISDICTIONSINTHECASEOFINDIA,PROFESSIONALSERVICESSUCHASTAXPREPARATIONHAVEALSOBEENOUTSOURCEDPOTENTIALSECURITYPROBLEMSMAYRESULTWHENCONFIDENTIALCLIENTINFORMATIONISGIVENTOFIRMSOR3INDIVIDUALSINOTHERJURISDICTIONSWHENAMERICANLAWSDONOTAPPLYTHATHASBEENACAUSEFORCONCERNANDITWASTHOUGHTTHATITISABSOLUTELYESSENTIALTOINFORMCLIENTSWHENSUCHPROVIDERSMAYBEUSEDSOTHATCLIENTSCANBEFULLYINFORMEDABOUTTHESERVICETHEYAREPAYINGFORSOMECRITICISMSHAVEBEENMADEOFTHEAICPASETHICSRULINGALTHOUGHDISCLOSUREISREQUIRED,ITISAPPARENTLYNOTNECESSARYTOGOINTOSPECIFICSFOREXAMPLE,ACPAMAYBEETHICALLYREQUIREDTODISCLOSETOCLIENTSTHEFACTTHATTHEWORKMAYBEOUTSOURCEDBUTTHEREISAPPARENTLYNOREQUIREMENTTODISCLOSETHEFACTTHATITMAYBESENTOVERSEASANDTHATTHETAXRETURNORWHATEVERMAYBEPREPAREDBYANONUSCERTIFIEDPUBLICACCOUNTANTMINTZ2004SUCHINFORMATIONMAYHAVEVALUEFORCLIENTSITISONETHINGTOSENDTAXRETURNINFORMATIONACROSSTHESTREETORACROSSTOWNANDQUITEANOTHERTOSENDITTOANOTHERCONTINENTWHERETHECULTUREANDLAWSAREMUCHDIFFERENTISITREALLYHONESTTOALERTACLIENTTHATTAXINFORMATION“MAY”BESENTTOATHIRDPARTYPROVIDER,WHENINFACTITISTHEFIRMSPOLICYTOALWAYSORUSUALLYSENDCLIENTTAXINFORMATIONTONONCPASWORKINGININDIAISDISCLOSUREREALLYFULL,ORADEQUATE,IFSUCHFACTSAREOMITTEDPROPONENTSOFTHECURRENTPOLICYMIGHTBEQUICKTOPOINTOUTTHATTHEDOMESTICFIRMWOULDNOTRETAINTHESERVICESOFANINDIANFIRMTHATISNOTQUALIFIEDTODOTHEWORK,WHICHMAYORMAYNOTBETRUEALSO,ITCOULDBEPOINTEDOUTTHATTHEINDIANACCOUNTANTSAREUSINGTHESAMETAXSOFTWARETHATAMERICANFIRMSUSEANDTHATITDOESNOTMAKEMUCHDIFFERENTWHETHERTHEINDIANACCOUNTANTPREPARINGTHERETURNISSITTINGINANOFFICEININDIAORISARECENTIMMIGRANTSITTINGINANOFFICEINNEWYORKORKANSASTHEARGUMENTMAYBEMADETHATTHEREISNONEEDTOINFORMCLIENTSASLONGASTHECPAMAINTAINSCONTROLANDREVIEWSTHERETURNBEFOREITISSENTTOIRSHOWEVER,FROMANETHICALPERSPECTIVE,ITMAYBEAPPROPRIATETOGIVECLIENTSTHESEDETAILSEVENIFTHEAMERICANCPATHINKSTHATITDOESNOTMAKEMUCHDIFFERENCEINTERMSOFQUALITYTERMSBECAUSETHECLIENTMIGHTHAVEANOTHERVIEW4COMPLIANCEWITHSTANDARDSRULINGNO12UNDERRULE201GENERALSTANDARDSANDRULE202COMPLIANCEWITHSTANDARDSADDRESSESTHEISSUEOFWHATRESPONSIBILITYANAICPAMEMBERINPUBLICPRACTICEHASFORCOMPLYINGWITHGENERALANDTECHNICALSTANDARDSWHENUSINGATHIRDPARTYSERVICEPROVIDERTOPROVIDEPROFESSIONALSERVICESTHERULINGHOLDSTHATUSINGSUCHAPROVIDERDOESNOTRELIEVETHEAICPAMEMBEROFTHERESPONSIBILITYOFCOMPLYINGWITHTHEREQUIREMENTSOFRULES201AND202THUS,MEMBERSREMAINRESPONSIBLEFORPROVIDINGADEQUATEOVERSIGHTFORALLSERVICESPERFORMEDBYTHIRDPARTYSERVICEPROVIDERSANDFORENSURINGTHATALLSERVICESAREPERFORMEDWITHPROFESSIONALCOMPETENCEANDDUEPROFESSIONALCAREFURTHERMORE,MEMBERSMUSTADEQUATELYPLANANDSUPERVISESUCHSERVICESANDOBTAINSUFFICIENTRELEVANTDATATOSUPPORTTHEWORKPRODUCTANDCOMPLYWITHALLTECHNICALSTANDARDSAPPLICABLETOTHEPROFESSIONALSERVICESTHERULINGGOESONTOSTATETHATSUCHAREQUIREMENTDOESNOTEXTENDTHEAICPAMEMBERSRESPONSIBILITYFORPLANNINGANDSUPERVISINGTHETHIRDPARTYSERVICEPROVIDERSWORKBEYONDTHEREQUIREMENTSOFAPPLICABLEPROFESSIONALSTANDARDSONEQUESTIONTHATARISESREGARDINGTHISRULINGINVOLVESTHEPREPARATIONOFTAXRETURNSBYTHIRDPARTYSERVICEPROVIDERSINPLACESLIKEINDIA,WHEREAWHOLEINDUSTRYHASDEVELOPEDINRECENTYEARSALTHOUGHMANYINDIANSARETRAINEDINTHEPREPARATIONOFUSTAXRETURNS,ITISNOTALWAYSEASYFORANAICPAMEMBERRESIDENTINTHEUNITEDSTATESTODETERMINEINADVANCEWHICHINDIANTHIRDPARTYTAXRETURNPREPARERSARESUFFICIENTLYCOMPETENTONEWAYTOOVERCOMETHISPROBLEMWOULDBETOSETUPABRANCHININDIAANDTOSUPERVISEITHOWEVER,SUCHANAPPROACHAPPARENTLYISNOTREQUIREDUNDERTHISRULETHEREAREOTHERWAYSTOCHECKANDVERIFYTHECOMPETENCYOFSUCH5OFFSHORESERVICEPROVIDERS,SUCHASLOOKINGATTHEIREDUCATIONANDEXPERIENCE,CLIENTREFERENCES,ETCONEETHICALPROBLEMACCOUNTINGFIRMSFACEISEXERCISINGDUECAREINTHEPERFORMANCEOFSERVICESIFTHOSESERVICESAREOUTSOURCEDTOANOTHERCOUNTRYANOTHERETHICALPROBLEMISDETERMININGWHETHERADEQUATEPLANNINGANDSUPERVISIONCANBEHADWHENTHEWORKISDONEONANOTHERCONTINENTMINTZ2004ARGUESTHATITISDIFFICULTTOSEEHOWTHESEREQUIREMENTCANBEMETIFTHEWORKISOUTSOURCEDOVERSEASTHEARGUMENTCANBEMADETHATTHEREVIEWANDAPPROVALPROCESSMAKEITPOSSIBLETOSATISFYTHISETHICALREQUIREMENT,BUTITISDIFFICULTTOARGUETHATSTAFFCANBEADEQUATELYSUPERVISEDWHENTHEINDIVIDUALSPREPARINGTHETAXRETURNSARENOTSTAFFBUTARETHIRDPARTYPREPARERSLIVINGTHOUSANDSOFMILESAWAYTHEREISNOWAYTOEXERCISEONSITESUPERVISION,SOTHECPAFIRMMUSTRELYONTHEASSURANCESOFTHETHIRDPARTYSERVICEPROVIDERANOTHERETHICALPROBLEMOCCURSWHENTHEINFORMATIONPROVIDEDTOTHEEXTERNALSERVICEPROVIDERISINCOMPLETE,INCORRECTORINCONSISTENTITISDIFFICULTTOSEEHOWTHEAMERICANCPACANDEALWITHSUCHCASESUNLESSTHEINFORMATIONISEVALUATEDBEFOREITISTRANSMITTEDTOTHEEXTERNALSERVICEPROVIDERCONFIDENTIALCLIENTINFORMATIONETHICSRULINGNO1UNDERRULE301CONFIDENTIALCLIENTINFORMATIONADDRESSESTHEUSEOFATHIRDPARTYSERVICEPROVIDERTOPROVIDEPROFESSIONALSERVICESTOCLIENTSORADMINISTRATIVESERVICESTOTHEAICPAMEMBERATISSUEISWHETHERANAICPAMEMBERMUSTOBTAINACLIENTSPERMISSIONBEFOREDISCLOSINGCONFIDENTIALCLIENTINFORMATIONTOATHIRDPARTYTOASSISTINTHEPROVISIONOFPROFESSIONALSERVICESSUCHASBOOKKEEPING,TAXRETURNPREPARATION,CONSULTINGORATTESTSERVICES,INCLUDINGRELATEDCLERICALORDATAENTRYFUNCTIONS,ORADMINISTRATIVESUPPORT6SERVICESSUCHASRECORDSTORAGE,SOFTWAREAPPLICATIONHOSTINGSERVICESORAUTHORIZEDEFILETAXTRANSMITTALSERVICESRULINGNO1HOLDSTHATITISNOTNECESSARYTOOBTAINACLIENTSCONSENTPRIORTOTURNINGOVERSUCHINFORMATION,PROVIDEDTHEAICPAMEMBERFIRSTENTERSINTOACONTRACTUALAGREEMENTWITHTHEPROVIDERTOMAINTAINCONFIDENTIALITYOFTHEINFORMATIONTHEMEMBERMUSTALSOBEREASONABLYASSUREDTHATTHEPROVIDERHASAPPROPRIATEPROCEDURESINPLACETOPREVENTTHEUNAUTHORIZEDRELEASEOFCONFIDENTIALINFORMATIONTOOTHERSTHENATUREANDEXTENTOFTHEPROCEDURESNECESSARYTOOBTAINSUCHREASONABLEASSURANCEDEPENDONTHEFACTSANDCIRCUMSTANCESOFEACHCASEIFNOSUCHAGREEMENTISENTEREDINTO,SPECIFICCLIENTCONSENTSHOULDBEOBTAINEDBEFOREANYCLIENTINFORMATIONISDISCLOSEDTOTHETHIRDPARTYPROVIDERWHENEVERCONFIDENTIALFINANCIALINFORMATIONSUCHASSOCIALSECURITYNUMBERS,BANKACCOUNTANDBROKERAGEACCOUNTNUMBERSANDINFORMATIONARETRANSMITTEDELECTRONICALLYTHEREISACHANCETHATTHEINFORMATIONCOULDFALLINTOTHEWRONGHANDSIDENTITYTHEFTISONEPOSSIBLEOUTCOMETHEFTANDFRAUDAREOTHERSTHEFACTTHATTHECPAHASTHEINFORMATIONENCRYPTEDANDTHATTHEFIRMCONTROLSTHESOURCEDOCUMENTSMAYREDUCETHEPOSSIBILITYOFSUCHTHINGSFROMHAPPENINGBUTTHEYDONOTREDUCETHEPROBABILITYTOZEROBECAUSETHEPERSONONTHERECEIVINGENDCANSTILLUSETHEINFORMATIONFORFRAUDULENTPURPOSESCLIENTSHAVEARIGHTTOKNOWWHETHERTHEIRSENSITIVEFINANCIALINFORMATIONISBEINGTRANSMITTEDTOANOUTSIDERREGARDLESSOFWHETHERTHEMODEOFTRANSMISSIONORTHERECIPIENTCANGENERALLYBETRUSTEDTHEISSUEBECOMESMOREIMPORTANTWHENTHERECIPIENTRESIDESINAJURISDICTIONOTHERTHANTHEUNITEDSTATES,SINCEUSLAWDOESNOTAPPLYINFOREIGNJURISDICTIONS7CONCLUDINGCOMMENTSMINTZ2004RAISESSOMEETHICALQUESTIONSABOUTTHESERULINGSHUNDREDSOFTHOUSANDSOFTAXRETURNSAREPREPAREDBYFOREIGNTHIRDPARTYSERVICEPROVIDERS,ACCORDINGTOSOMEESTIMATESTHEATTRACTIVENESSOFUSINGSUCHPROVIDERSISOBVIOUSTHEWORKCANBEDONEFORUPTO50PERCENTLESSANDUSINGOUTSIDERSMAKESITPOSSIBLETOGETTHEWORKDONEWITHOUTADDINGPEOPLETOEXISTINGSTAFFINFORMATIONCANBETRANSFERREDELECTRONICALLYTOPROVIDERSININDIAORELSEWHEREWHOAREEDUCATEDANDTRAINEDINUSTAXLAWETHICALPROBLEMSAREREDUCEDIFTHEUSFIRMINTERVIEWSTHECLIENTSANDPREPARESTHEINFORMATIONFORTRANSMISSIONTOTHEFOREIGNSERVICEPROVIDERIFTHEPREPARERSARECHARTEREDACCOUNTANTS,WHICHARETHEEQUIVALENTTOCPAS,THERISKOFGIVINGDATATOINCOMPETENTINDIVIDUALSISSUPPOSEDLYMINIMIZED,ALTHOUGHITISAFALSEASSUMPTIONTHATCERTIFIEDACCOUNTANTSAREBETTERABLETOPREPARETAXRETURNSTHANARENONCERTIFIEDACCOUNTANTS,ACCORDINGTOSEVERALMONEYMAGAZINESTUDIES,WHICHFOUNDTHATAMERICANCPASALMOSTALWAYSMAKEATLEASTONEMISTAKEONTAXRETURNSANDOFTENMAKESERIOUSMISTAKES,PRESUMABLYBECAUSEOFTHECOMPLEXITYOFTHETAXLAWSMCGEE19992004ITMAYBEANUPHILLARGUMENTTOCONVINCECLIENTSTHATINDIANCERTIFIEDACCOUNTANTS,WHICHDONOTHAVEACCESSTOTHESAMETAXEDUCATIONASUSACCOUNTANTS,AREEQUALLYQUALIFIEDTOPREPARETAXRETURNSHOWEVER,ITISENTIRELYPOSSIBLETHATTHEYAREEQUALLYQUALIFIED,ATLEASTTOPREPARESTANDARDRETURNS,SINCETHEYUSETHESAMETAXSOFTWARETHATAMERICANCPASUSEITMIGHTALSOBEPOINTEDOUTTHATTHEUSFIRMTHATEMPLOYSFOREIGNSERVICEPROVIDERSISSUPPOSEDTOREVIEWALLTHEIRWORKBEFOREFINALIZINGTHERETURNANDSUBMITTINGITTOIRSWHETHERSUCHREVIEWISDONEINANADEQUATEMATTERISANOTHERQUESTION,BUTATLEASTTHATISTHEETHICALREQUIREMENT8OUTSOURCINGHASOTHERBENEFITSINADDITIONTOCOSTSAVINGSTURNAROUNDTIMECANBE48HOURSORLESS,ANDREDUCINGAFIRMSTAXWORKLOADCANFREEUPSTAFFTOPERFORMOTHERSERVICESMINTZ2004THELEGALRAMIFICATIONSOFOUTSOURCINGAREUNCLEARWHOGETSSUEDINTHEEVENTOFNEGLIGENCEWHICHCOURTSYSTEMDETERMINES

温馨提示

  • 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
  • 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
  • 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
  • 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
  • 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
  • 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
  • 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。

评论

0/150

提交评论