會(huì)計(jì)變更與差錯(cuò)更正基礎(chǔ)講義

第十四章會(huì)計(jì)變更與差錯(cuò)更正會(huì)計(jì)主體變更會(huì)計(jì)政策變更會(huì)計(jì)變更會(huì)計(jì)差錯(cuò)更正會(huì)計(jì)估計(jì)變更7/15/20231第一節(jié)會(huì)計(jì)變更

會(huì)計(jì)變更通常指會(huì)計(jì)政策、會(huì)計(jì)估計(jì)或會(huì)計(jì)主體的變更。由此，會(huì)計(jì)變更可分為：會(huì)計(jì)政策變更會(huì)計(jì)估計(jì)變更會(huì)計(jì)主體變更7/15/20232一、會(huì)計(jì)政策變更（一）會(huì)計(jì)政策1、定義：會(huì)計(jì)政策指企業(yè)在會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告中所采用的原則、基礎(chǔ)和會(huì)計(jì)處理方法。2、選用：企業(yè)應(yīng)在會(huì)計(jì)準(zhǔn)則允許采用的會(huì)計(jì)政策中選擇適當(dāng)?shù)臅?huì)計(jì)政策，并正確運(yùn)用所選定的會(huì)計(jì)政策進(jìn)行相關(guān)交易事項(xiàng)的會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告。3、披露：按我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定，企業(yè)應(yīng)在報(bào)表附注中披露其所采用的會(huì)計(jì)政策。7/15/20233注篇意祥：企鎖業(yè)侄應(yīng)向披跡露揚(yáng)重膛要豪的喜會(huì)葡計(jì)壁政釣策剝，哈不裂重惜要鹽的績(jī)會(huì)繼計(jì)形政項(xiàng)策霞可名以斃不膊予恒披賣露看。兆具牲體簡(jiǎn)來摔說妻，獨(dú)企翁業(yè)爸應(yīng)感披執(zhí)露兆的珠重慌要筑會(huì)癥計(jì)喜政忙策結(jié)包乞括咱：⑴舉發(fā)強(qiáng)出愛存戰(zhàn)貨月成嘗本郊的睜計(jì)蔥量權(quán)；掀⑵極長(zhǎng)刮期獻(xiàn)股草權(quán)裳投榆資爛的唱后爆續(xù)顛計(jì)循量炕；⑶瘋投兼資錦性吊房做地指產(chǎn)和的鋪后我續(xù)縫計(jì)糠量偵；攪⑷除固菜定距資歸產(chǎn)比的搭初著始償計(jì)事量氧；⑸爆生劈燕物雜資董產(chǎn)衣的升初脅始班計(jì)表量?。惶膦屎o問形憑資拆產(chǎn)濫的谷確復(fù)認(rèn)轉(zhuǎn)；⑺栽非裕貨捧幣謊性牌資軍產(chǎn)扛交往換格的睛計(jì)粒量銅；甲⑻挑收轟入育的揉確倡認(rèn)爐；⑼兵合監(jiān)同笨收歪入秀與題費(fèi)苗用寧的掘確登認(rèn)壺；圍⑽唇借蔬款鳴費(fèi)寸用繳的匪處瘋理慨；⑾睬合季并互政雨策料；借⑿蘆其蜘他憲重貞要承會(huì)談?dòng)?jì)味政儉策揭。7炕/爸1高3逢/象2扯0憶2推34（察二懸）塔會(huì)沸計(jì)浮政伸策飲變順更谷的墓含斧義項(xiàng)與鐮條頭件1乏、含忌義仁：會(huì)券計(jì)腸政降策桿變編更嬸指吐企牽業(yè)熄對(duì)耳相忙同涼的射交副易零或食事噴項(xiàng)犁由趣原曾來束采圖用刪的寬會(huì)犬計(jì)敢政鋸策貪改往用榮另愿一等會(huì)與計(jì)炸政放策機(jī)的僚行昌為睡。2開、鑒會(huì)猶計(jì)禮政聲策疼變幟更西的條敬件企功業(yè)蒙符蘋合女下林述蜻兩去個(gè)稱條裹件妥之寶一枯的歉，積就寶可憂以未變崗更枕會(huì)姨計(jì)腿政晴策親：（1）猾法錫律省或運(yùn)會(huì)含計(jì)暢準(zhǔn)花則既等皮行鴉政張法壯規(guī)醬、臘規(guī)之章唇要沫求私變羅更放；（域2歉）敏變伙更會(huì)敢計(jì)網(wǎng)政借策末能貌使礦企酸業(yè)子所擺提段供隸的索財(cái)姿務(wù)防狀息況貸、系經(jīng)剖營(yíng)泰成橡果壞和奶現(xiàn)五金存流舊量程信侵息震更嚼可繳靠躺、默更活相鉆關(guān)簽。7咱/沙1框3灣/鬼2煤0烘2愛353士、竊不鑄屬欺于桐會(huì)具計(jì)楊政恭策荷變巖更襖的煩兩貼種抗情訪形（寫1循）笛對(duì)蠅初純次革發(fā)襪生膛的嗓或組不高重纏要國(guó)的削交精易江或礎(chǔ)事仇項(xiàng)失采圈用槳新顯的伯會(huì)茅計(jì)叫政贊策港。吐這智種切情暖形請(qǐng)不食屬擁于禾會(huì)度計(jì)短政城策耕變攏更蟲的券原論因幼在銹于辱：初碼次給發(fā)渡生湯的穗某誘類葉交壇易哥或舌事權(quán)項(xiàng)爽采屯用腎適肅當(dāng)藍(lán)的轟會(huì)迫計(jì)崇政路策饅，盈并紐奉沒戒有舟改鏡變魄原殃有鞋的院會(huì)足計(jì)丙政趣策糟，滴因框而掘不綱屬摩于昂會(huì)蠶計(jì)已政眼策斥變癥更舉；尤不頭重染要頑的我交搬易辮或淹事紐奉項(xiàng)棚變吹更胸會(huì)天計(jì)亡政倚策秩，伶雖水符障合巴會(huì)寇計(jì)化政治策憤變旬更毛的泥定國(guó)義驢，榴但騙根護(hù)據(jù)載重航要撞性然原膀則貧，尿如兔果由不紅按絹會(huì)喬計(jì)林政辦策沉變瞞更率的飄會(huì)禍計(jì)剝處燈理荷方惑法蹈進(jìn)蘿行梳核廟算扮，揮不戀會(huì)紹影廟響腐會(huì)匹計(jì)予信府息擊的暫可排比暗性鹿，瘡也鏡不費(fèi)會(huì)凱引何起劍會(huì)邊計(jì)惜信標(biāo)息筍使呼用伙者閉的毛誤糟解惰，黎因列而兩不贏作央為蜜會(huì)某計(jì)博政判策坑變妨更魔處騰理腰。（驕2榜）碰當(dāng)穴期翼發(fā)掛生定的昆交碌易捎或?yàn)跏绿秧?xiàng)巧與劉以抄前幟相瞎比霸具檔有壞本撇質(zhì)毛區(qū)播別溜，漫因雹而安采番用閣新化的長(zhǎng)會(huì)夢(mèng)計(jì)后政沾策目。7平/箭1徑3戲/斃2四0騰2攏36（樸三防）油會(huì)擇計(jì)喪政乓策鉆變傭更箭的會(huì)影計(jì)攤處懷理國(guó)方竄法1拉、尼對(duì)飽會(huì)狼計(jì)沿政顫策娃變很更關(guān)的芳會(huì)遙計(jì)若處曠理申，超即臂是妄要惰確浴定繭：①旦是艇否脊計(jì)哲算楚和眠確考認(rèn)仇會(huì)要計(jì)刪政飯策紗變拿更董的獄累網(wǎng)積妙影原響京數(shù)網(wǎng)；②編如枕果花確委認(rèn)放會(huì)主計(jì)騎政圈策贊變停更糾的晃累券積躺影渡響弦數(shù)仰，辣是怕將休其蘋計(jì)槳入稀當(dāng)丈期型（翠變胳更竊期纖）孫損特益計(jì)還顯是課調(diào)隱整基當(dāng)橫期辱期啄初趟留果存極收桶益用。2告、蟻根夸據(jù)得上慕述澡確曬定頃的東不食同撲，訴將聲會(huì)柏計(jì)車政裂策尖變冷更銷的跟會(huì)劈燕計(jì)坦處費(fèi)理躲方卡法斧分興為泉：①鳥追處溯揭調(diào)謝整號(hào)法姥；②艦當(dāng)瘦期級(jí)法偶；③降未脖來鉤適察用益法瘋。7袋/苗1描3暫/倡2鏟0直2占37追那溯竿調(diào)兔整棗法各指漠對(duì)咐某龜類鑄交己易乓或碑事瘡項(xiàng)框變惱更鞏會(huì)餡計(jì)蠅政紫策冠時(shí)狠，角要炭視連同份該楊類重交悠易把或決事購項(xiàng)魔初礦次濤發(fā)淋生伶時(shí)孔就邊采看用交了叼此唱次遙變藝更秩擬傭改毅用利的承新挖的蛇會(huì)孤計(jì)宣政許策顏，需計(jì)丸算年會(huì)充計(jì)演政沾策離變倉更途的濤累伏積送影碰響慌數(shù)這，打據(jù)倒以珍對(duì)筆本咸期喝期斧初咸留艙存源收返益旱和訴相惹關(guān)嘗財(cái)?shù)蝿?wù)欄報(bào)年表堆項(xiàng)艇目吩以殿及敲比既較煮財(cái)指務(wù)案報(bào)役表側(cè)中查相康關(guān)主項(xiàng)房誠(chéng)目曲進(jìn)受行仔調(diào)贏整賺的貓方全法室。追常溯蜓調(diào)摧整甜法男的莊步跪驟市：Ⅰ嫁、運(yùn)計(jì)政算那會(huì)龍計(jì)芬政寫策奔變懼更傲的洞累糠積蜂影自響布數(shù)硬；Ⅱ辟、推編腸制竊相貍關(guān)伯項(xiàng)沿目光的澆調(diào)熄整楊分膜錄潛；Ⅲ腔、它調(diào)腎整摟列川報(bào)鉗最漠早盯期爛初浙財(cái)暈務(wù)蹈報(bào)導(dǎo)表推相撥關(guān)盡項(xiàng)抵目撞及眨其割金佩額均；Ⅳ霞、灑附催注獻(xiàn)說蹲明郊。7究/尤1畝3鬼/壺2疫0蠅2腎38其位中隱，啞累壇積懸影覽響詢數(shù)阿可劑通償過齒以夫下泳步亡驟躺計(jì)獄算振獲亮得糖：A床、避根朱據(jù)心新榆會(huì)悠計(jì)幫政匠策亂重儲(chǔ)新捆計(jì)片算坐受選影任響慶的乳前塊期夫交棟易鋤或厚事愚項(xiàng)允；B簡(jiǎn)、碼計(jì)筒算尼兩叢種均會(huì)司計(jì)酸政喉策辜下嘉的躁差膽異定；C池、族計(jì)很算慶差護(hù)異確的烏所迎得隆稅氧影陪響斥金悅額錘；D出、擁確絹定蔑前抱期鈴中食的撲每頑一檔期奏的桑稅刮后絨差廚異許；E浴、魂計(jì)判算旱會(huì)秤計(jì)剃政瞎策泳變青更繁的林累漿積售影年響謙數(shù)碌。7撥/位1位3萌/骨2她0道2耀39例富1齒.拉甲泡公懂司秤2婆0西0壺5蒼年巴、繳2君0約0懇6間年泊分胞別蓬以泉4賴,雜5廢0葡0事,句0憂0情0廊元芹和挽1佳,果1輩0忠0哈,陵0攔0巷0全元供的您價(jià)盒格子從各股粱票呼市倉場(chǎng)驗(yàn)購得入菠A次、切B渡兩就只剝以醋交襖易節(jié)為暖目抱的蠢的府股虜票浙，據(jù)市臟價(jià)劍一謙直安高氧于央購辦入梢成壓本團(tuán)。挖公采司錢采毒用鹿成助本左與亡市測(cè)價(jià)凈孰畫低跡法躺對(duì)據(jù)購炮入臣股每票逝進(jìn)窗行版計(jì)招量憑。購公貼司島從搏2觀0看0發(fā)7乘年考起構(gòu)對(duì)啦其推以劫交埋易熔為逢目畢的田購僚入貪的焦股我票叔由邊成憲本伐與家市咱價(jià)然孰罰低肆改隨為傍公龍?jiān)嗜袃r(jià)鞏值血計(jì)錫量化，惡公煌司需保庫存寸的鵝會(huì)棄計(jì)砍資踢料許比徒較玻齊續(xù)備挑，蜜可怒以奶通死過價(jià)會(huì)環(huán)計(jì)介資童料留追椒溯席計(jì)罰算撞。榆假先設(shè)嬌所箏得豎稅估稅仇率斬為罰2塑5鏡%轉(zhuǎn)，陸公你司梢按匙凈牢利級(jí)潤(rùn)欠的仔1表0跳%庭提群取霜法大定載盈躁余慣公谷積軌，站按瘡凈禁利襯潤(rùn)紋的炊5憑%喬提產(chǎn)取售任外意柿盈涌余灰公確積蒜。六公到司亞發(fā)礦行惡股哥票享份戀額蹈為漿4烘,普5鴉0探0介萬頓股拋。7莫/聽1皇3劉/過2男0寸2兩31類0股票成本與市價(jià)孰低2005年年末公允價(jià)值2006年年末公允價(jià)值A(chǔ)股票B股票4,500,0001,100,0005,100,000-5,100,0001,300,000兩綿種細(xì)方搶法恨計(jì)晃量答的如交茂易監(jiān)性訪金敲融為資悉產(chǎn)噸賬熔面抓價(jià)孝值期單祖位服：束元(嘆1哥)沖計(jì)息算龍累濕積污影待響像數(shù)村：累盼積存影剩響倦數(shù)品計(jì)扒算沒表犧單善位騙：皆元年度公允價(jià)值成本與市價(jià)孰低稅前差異所得稅影響稅后差異2005年末5,100,0004,500,000600,000150,000450,0002006年末1,300,0001,100,000200,00050,000150,000合計(jì)6,400,0005,600,000800,000200,000600,0007蜜/駱1鵝3紐奉/端2綿0餓2蚊31龜1(袍2緊)所進(jìn)罵行無相最關(guān)態(tài)的欠賬鄉(xiāng)豐務(wù)舉處灑理遭：對(duì)發(fā)2托0雨0果5鑼年辣有它關(guān)蹲事炒項(xiàng)周的委調(diào)旬整蘋分澇錄卸：①該調(diào)軍整素會(huì)施計(jì)偶政訊策托變螞更椅累施積現(xiàn)影灑響炭數(shù)馬：借混：本交踏易努性器金豆融蕉資潤(rùn)產(chǎn)畫—醫(yī)—并公氧允鳴價(jià)欠值平變飛動(dòng)燭6炎0孤0引,哈0特0押0貸帝：稀利挑潤(rùn)嘗分死配惕—法—肌未擠分榨配搬利塞潤(rùn)頁4的5塑0暑,朝0紙0地0遞勇延銹所板得臘稅牲負(fù)怠債廳1魂5今0傅,霜0回0馳0②執(zhí)調(diào)覽整通利變潤(rùn)橋分殿配痛：借吉：滿利漆潤(rùn)網(wǎng)分叢配曉—禮—裝未飯分胡配而利暈潤(rùn)決6構(gòu)7腿,樓5捧0炮0貸申：嬌盈脈余注公基積概6荷7指,誘5窯0圓0對(duì)淡2碎0捷0幟6撕年難有贏關(guān)里事立項(xiàng)童的忠調(diào)歇整疲分歪錄弊：①恐調(diào)樓整飾會(huì)害計(jì)牽政想策抹變販更毫累策積嶄影聰響務(wù)數(shù)堡：借頌：壟交教易劈燕性疾金撫融昏資遭產(chǎn)緒—獵—陽公井允今價(jià)成值酸變會(huì)動(dòng)暈2瞇0擠0趟,坡0找0各0貸殺：釋利鹿?jié)櫩史忠r配各—香—技未膊分湯配欺利促潤(rùn)蘭1碌5燭0鞭,每0襪0挪0遞吼延叮所鹿得婚稅黑負(fù)饞債倡5濤0離,鋸0允0撥07敵/因1朗3仿/河2隆0么2昂31辮2②鮮調(diào)折整貍利濫潤(rùn)酸分到配車：借飾：冬利旬潤(rùn)青分怒配飛—六—瓜未躬分疫配春利鉗潤(rùn)緞2邀2姑,妹5的0末0貸兵：淚盈投余黎公絨積御2目2遠(yuǎn),靠5包0暮0(逗3熔)袖財(cái)映務(wù)霞報(bào)討表斷調(diào)祝整競(jìng)。①然資海產(chǎn)豎負(fù)偷債糞表贏項(xiàng)靈目軟的零調(diào)贊整誦：調(diào)菠增邁交瓶易界性愚金憲融舅資愧產(chǎn)街年跡初肢余璃額勇8壟0印0沿,潔0恭0汪0恒元起；裂調(diào)喘增涂遞籮延提所妻得認(rèn)稅雜負(fù)撇債螺年范初晃余索額罷2技0劫0皇,陶0撤0爸0枯元賠；性調(diào)沿增妥盈東余明公滔積吩年批初濱余討額菠9曾0濱,松0鞭0既0寫元收；曾調(diào)冤增疊未剃分憶配紋利額潤(rùn)粗年辭初米余牙額塞5松1乓0矛,霜0忽0男0宵元夢(mèng)。②摸利汗?jié)檭?chǔ)表焰項(xiàng)室目腰的菜調(diào)咐整侍：調(diào)雀增景公在允粗價(jià)怪值限變猶動(dòng)挎收煙益踏上選年槳金遣額枕2銅0范0嗎,蹲0葉0乓0瘡元唱；頂調(diào)蜘增消所仗得響稅回費(fèi)陣用外上承年乖金鑰額日5絲式0內(nèi),泥0則0應(yīng)0敲元主；斃調(diào)炮增即凈礎(chǔ)利痛潤(rùn)軌上竄年幸金淺額嚇1泳5翼0擾,皺0蹦0蟻0進(jìn)元代；招調(diào)熊增擴(kuò)基園本娃每派股地收嗎益屬上抖年繡金弊額嚼0籠.吃0尺0嗽3問3專元杯。③占所貞有賄者奸權(quán)巾益鞏變梨動(dòng)汽表鞏項(xiàng)當(dāng)目紫的防調(diào)抓整婆：調(diào)窗增月會(huì)晝計(jì)晚政粱策攔變能更概項(xiàng)閘目壘中蛋盈株余氏公須積未上代年獸金劍額依6平7液,抓5通0削0散元江，幕未殖分源配輩利削潤(rùn)桌上階年鏈金憑額雪3戒8業(yè)2絲式,巧5厘0拐0滅元窩，撇所郵有德者剖權(quán)肚益欲合惕計(jì)吃上雜年差金瓶額拿4版5叮0膜,做0耍0簽0德元鉆。調(diào)銹增屑會(huì)保計(jì)晚政稱策蘋變瞎更蠶項(xiàng)頑目續(xù)中譜盈佛余裂公賊積深本溪年果金技額耕2滿2臂,己5吊0競(jìng)0機(jī)元鄙，白未艷分超配回利跨潤(rùn)蟲本鎖年威金銀額領(lǐng)1虧2舉7慘,研5造0奸0創(chuàng)元槽，劃所托有園者歲權(quán)擱益丘合固計(jì)猾本狡年惹金付額敞1前5擺0莫,粘0盯0飽0喇元話。7全/奇1第3教/升2倆0員2掉31爭(zhēng)3當(dāng)搏期弄法污指桿對(duì)京某秩類艷交俯易徑或朱事漂項(xiàng)簽變蜂更霸會(huì)醉計(jì)箭政背策祝時(shí)囑，南要訊計(jì)潛算新會(huì)覆計(jì)禮政緒策鄭變訓(xùn)更去的絨累騎積聾影擴(kuò)響莊數(shù)寺，窄將氧其伐計(jì)胞入駁變?yōu)楦T當(dāng)液期電的兩損虜益帥，汽且衡不輕必志調(diào)佩整撈比德較掌財(cái)稠務(wù)紙報(bào)那表地?cái)?shù)狼據(jù)抄。柳但姥為奧了兔使旱報(bào)綢表常具罪有災(zāi)可果比駁性仁，煙需券要挑報(bào)塊告篩備彈考謊數(shù)教據(jù)對(duì)。7衰/魚1簽3耐/辦2鞋0觸2義31低4例純2皆.補(bǔ)以鐵例命1梅甲肢公率司顫會(huì)遵計(jì)頸政域策窄變拋更比的滴有鋪關(guān)坊數(shù)屢據(jù)餅為歉依踐據(jù)義，貨采掛用安當(dāng)則期條法布進(jìn)斤行次會(huì)這計(jì)鑒處曉理燭。（縣1釀）掌計(jì)盟算會(huì)確遷定計(jì)會(huì)亭計(jì)夸政嚼策耗變?cè)懈J的方累尖積控影夫響敬數(shù)摩。裹與國(guó)例匹1穩(wěn)相艱同叉。（壩2鐮）制進(jìn)搞行瞇相問關(guān)逆的煙賬陽務(wù)銹處夕理借市：請(qǐng)交蝴易邊性柿金呢融櫻資斥產(chǎn)柴—初—宇公遲允搖價(jià)僵值趣變述動(dòng)嗎8扮0鳳0仔,佛0歇0莊0貸藏：鴨會(huì)清計(jì)爽政劫策鉤變暴更稍調(diào)證整制6叉0偵0逝,厭0燃0駕0遞姿延纖所俗得閑稅鋸負(fù)伶?zhèn)?撈0判0采,哨0鍋0氏0（橡3的）遲提扛供林備磚考焦數(shù)栽據(jù)法?？‘?dāng)精期幸法恒下富，淚2葛0悔0撿7刪年律資猾產(chǎn)搞負(fù)市債微表駕的塑年枯初舉數(shù)慈和勸利清潤(rùn)弱表是的小上燭年駐數(shù)梁不拔必鉛追兔溯步調(diào)帽整蔑。與但際由塔于趨2纖0槍0遠(yuǎn)7室年迎的徒報(bào)納表眉是冊(cè)按狀新泥的黃會(huì)玻計(jì)山政這策談編歐制婚的徹，搏因測(cè)而設(shè)為嘴了比使碼2熟0鑼0返5元年演、冊(cè)2栗0宴0協(xié)6針年約與蘿2疤0豎0丹7自年藥的姨報(bào)休表或數(shù)拿據(jù)名具念有鎮(zhèn)可奪比捉性圍，升需誓要辰提丸供羅按劉新婦的純會(huì)粒計(jì)介政炮策乒重充編御的車2勁0密0占5磨年腔、牢2赤0菌0目6疾年堡的菜備笨考敞數(shù)俗據(jù)妨。2柱0成0敘5脈年貧利艷潤(rùn)對(duì)表倚調(diào)說增礙公廈允昂價(jià)獵值路變縮慧動(dòng)縫收事益做本導(dǎo)年詳金嗎額再6科0米0默,聲0步0夢(mèng)0灶元戶；逼調(diào)喝增象所商得該稅較費(fèi)村用丘本杯年疊金撒額舊1哀5勉0燙,蓄0嘴0教0曾元絕；的調(diào)津增受凈賺利籮潤(rùn)若本旁年擁金洗額仰4幸5肅0柜,種0申0霞0脆元鐮；欄調(diào)虎增驗(yàn)基針本貧每沃股冒收厲益秧本戴年前金臺(tái)額吩0姻.禁0停1球元?jiǎng)e。2杜0顫0議6涂年絡(luò)利鞋潤(rùn)傻表雕調(diào)好增金公震允慣價(jià)胃值省變省動(dòng)尾收假益西本傳年鼻金屢額陜2員0宅0莊,蚊0筍0佳0輩元味；槽調(diào)雷增蓬所敲得栽稅想費(fèi)蹄用磚本概年蹦金食額前5若0淘,則0忙0允0冰元醒；跪調(diào)憶增臣凈恐利表潤(rùn)翁本鑄年淡金酷額思1墨5杯0瘋,興0謙0艱0嘆元腹；竊調(diào)溪增錢基拌本低每返股自收屈益者本冊(cè)年侵金升額贏0突.赴0郊0摔3局3釋元證。7候/匆1棋3鑒/率2鹽0誓2陷31銳5未升來風(fēng)適兵用宅法癢指逢某雜項(xiàng)籌交寶易孟或翅事違項(xiàng)欠變?nèi)鼔?mèng)會(huì)漫計(jì)尊政氏策講時(shí)熊，倆不埋進(jìn)厭行鵝追善溯史調(diào)欺整雪，景只謎需擱將泄新礦的怎會(huì)蛇計(jì)壁政數(shù)策遙適體用臘于踐變紡更秀當(dāng)濁期坊及孔未涉來草期態(tài)間港發(fā)坡生攝的路交寶易頸或輕事歌項(xiàng)拼的咐方酒法攜。具偷體敏處怒理獲原槍則等：1念、城不折計(jì)蘭算稈會(huì)先計(jì)所政我策希變傍更霜產(chǎn)媽生鏡的跪累糾積蕩影笑響練數(shù)哭；2攀、族無嘴需可重燃編滿以遠(yuǎn)前惱年請(qǐng)度早的君財(cái)?shù)蝿?wù)促報(bào)斜表猴；3酒、根旗據(jù)隆披梯露差要附求求，揉企野業(yè)會(huì)應(yīng)弟計(jì)持算尚確雖定揉會(huì)海計(jì)趁政盈策謹(jǐn)變粘更易對(duì)棋當(dāng)核期禮利名潤(rùn)低的排影下響壯。7挺/繭1木3秋/其2伸0蠶2夸31攀6例則3梢.畏乙閣公堡司蓬原噸來跳采玩用南后剝進(jìn)播先翼出緩法興對(duì)春存倦貨絹計(jì)遲價(jià)毛，茂由凍于色采陜用嬌新恭準(zhǔn)罰則某，佛該裳公駱?biāo)玖鳑Q卵定慌從避2考0鋪0技7擺年秋1縣月引1岡日恩起逃改廳用姜先柔進(jìn)鋤先慣出咱法亂。側(cè)2撤0放0盟7音年鳳1遵月旱1質(zhì)日喇存秩貨忽的腹成衛(wèi)本娘為丟2碑,去5脆0澤0艇,鎖0暑0卵0縣元埋，遭公剃司計(jì)當(dāng)穩(wěn)年唐購獄入趙存紗貨閑的攔實(shí)政際永成曉本禍為助1筍8母,掙0拾0旁0唯,矩0齒0例0萌元粘，揚(yáng)2可0終0頑7遷年芒1留2增月有3挎1江日草按伍先匯進(jìn)增先桃出癢法虜計(jì)銅算蛋確背定睬的創(chuàng)期進(jìn)末萌存些貨善成曬本蓄為練4決,堆5辰0漠0服,使0照0笨0朵元表，貴當(dāng)濤年徐銷喉售駛額袍為懷2棗5營(yíng),芝0謎0蠢0悔,饅0迎0吼0濾元芽。暗假帽設(shè)訴當(dāng)岡年仗其虛他伯費(fèi)追用壩為體1移,恥2略0馬0閉,盲0悶0傲0嗚元牧，期所五得示稅看稅塞率廊為陷2妄5五%妙。拿2軌0是0浙7慨年牧1鄉(xiāng)豐2括月絞3弊1冠日鼻按故后互進(jìn)般先糾出話法竟計(jì)堡算你的煙期查末工存派貨巷成緣瑞本斷為鏈2再,果2匹0葉0蟻,靜0膠0耽0議元巴。乙飲公男司切的柔賬鉗務(wù)為處尾理局：7孩/里1產(chǎn)3韻/錫2飲0毯2誼31租7（攤1贏）杰存拼貨貴按景后盤進(jìn)丈先魂出窄法悉計(jì)葛價(jià)拜條臟件改下睛2承0冒0楚7想年呀的信銷歲售除成沾本大。期棍初片成冒本股+棵本鋸期踏購匠入做存民貨侵成牌本堆-勤期估末般存敢貨恒成雖本更=克2翠,抖5崇0軟0爹,零0中0槳0壤+舞1瀉8藥,期0蘇0機(jī)0貨,偶0憲0錫0綱-棕2微,業(yè)2殖0困0脂,飽0罷0肚0禿=巡壽1主8耳,積3富0焦0緒,仁0優(yōu)0己0蠅(俘元假)（花2墳）況存移貨霉按頃先美進(jìn)怨先銷出壓法警計(jì)晃價(jià)戀條攪件淋下芽2苗0像0丟7宇年組的截銷嫂售衡成親本浩。期尿初孫成忌本僵+容本聚期水購盼入凝存爽貨找成份本廳-碼期脈末非存購貨貓成罵本辣=縮慧2蘆,遣5殃0音0嗚,擾0例0億0么+纖1晃8際,叔0橋0爹0旱,脾0晴0見0蜜-駝4喜,蜜5贊0輛0哥,兇0腹0阿0疼=糊1碼6欣,孟0厲0揀0灣,拾0怕0睜0案(砍元糊)（削3貿(mào)）迎會(huì)纖計(jì)帖政室策弓變滿更魄對(duì)尺2隨0腦0輩7犯年批凈戒利池潤(rùn)之的疊影價(jià)響仍數(shù)垮如缸下慢表蟻所植示剝。7恭/雹1益3慢/氣2道0出2貍31威8對(duì)注當(dāng)釋年捷凈塊利贏潤(rùn)茅的性影差響儀數(shù)法計(jì)圓算傅表單秤位駛：巷元項(xiàng)目先進(jìn)先出法后進(jìn)先出法營(yíng)業(yè)收入25,000,00025,000,000減：營(yíng)業(yè)成本16,000,00018,300,000其他費(fèi)用1,200,0001,200,000利潤(rùn)總額7,800,0005,500,000減：所得稅費(fèi)用1,950,0001,375,000凈利潤(rùn)5,850,0004,125,000差額1,725,0007造/覆1林3究/論2無0別2伴31補(bǔ)9我祥國(guó)斧現(xiàn)界行驕會(huì)溫計(jì)緩準(zhǔn)兇則自與突制纏度嫂的蠢規(guī)譜定炭：根兇據(jù)辛《切企孩業(yè)臨會(huì)河計(jì)尊準(zhǔn)卷則歇第潤(rùn)2財(cái)8掙號(hào)晚—濟(jì)會(huì)選計(jì)吉政潑策作、失會(huì)估計(jì)序估遭計(jì)遵變深更份和飯差凝錯(cuò)派更夕正助》六的符規(guī)砍定移，慈企級(jí)業(yè)巾發(fā)邁生中會(huì)挨計(jì)晴政填策闊變父更爸，齡要莫分頂別猴根慕據(jù)狡下杏列禮具西體上情芝況紐奉進(jìn)燦行備相異應(yīng)妹的即會(huì)忽計(jì)戀處啊理：（策1弓）襪企百業(yè)康依敘據(jù)賠法羞律或或肢會(huì)辟計(jì)兆準(zhǔn)啟則漲等弊行助政勁法傍規(guī)早、治規(guī)崇章俱的步要常求借變嚇更滾會(huì)放計(jì)匙政京策暫的隸。如么果作國(guó)伍家勒發(fā)財(cái)布腔了糞相捏關(guān)坐的瓶會(huì)循計(jì)冠處北理遺方誘法烈，漿則府按地國(guó)頌家摟發(fā)列布開的漿相恢關(guān)快會(huì)妄計(jì)演處漢理所規(guī)捉定貍進(jìn)籠行貞處根理煤。如堂果慢國(guó)怎家騎沒哲有祝發(fā)懼布肅相響關(guān)夏會(huì)咸計(jì)蒼處患理害方鞏法規(guī)，剩而澤且予會(huì)乓計(jì)射政圍策律變護(hù)更套的飼累漁積炎影暫響削數(shù)醒能恭合綢理吧確渾定真，窄則羽采左用壟追敏溯鴉調(diào)套整鴨法乖進(jìn)略行律會(huì)辮計(jì)蠻處攝理智。7派/房誠(chéng)1泛3啟/反2煮0萌2腎32需0（歪2才）隊(duì)如走果放由猶于造經(jīng)贊濟(jì)漸環(huán)斃境侵、緊客吸觀蘇情捷況頑發(fā)險(xiǎn)生就變傍化腹，漂企俯業(yè)禁為湊了卸提爛供廊更積可丹靠烘、挪更年相賤關(guān)槽的遙有層關(guān)蒸企嘩業(yè)傲財(cái)揉務(wù)棉狀弟況渣、塘經(jīng)冤營(yíng)嘗成旨果窗和堅(jiān)現(xiàn)蛙金生流習(xí)量龍等底方蛙面割的此會(huì)披計(jì)悉信碌息渾而嚷變算更處會(huì)歲計(jì)齒政發(fā)策陣，喪而貧且睜會(huì)石計(jì)廣政從策必變浮更棕的口累擊積刃影固響腹數(shù)憑能吹合絞理練確甲定仙，網(wǎng)則鳳應(yīng)任采洲用謊追播溯步調(diào)廚整昂法竟進(jìn)蛇行拐會(huì)典計(jì)贊處敘理擺。（駛3互）駕如規(guī)果么會(huì)策計(jì)蘆政伐策洪累御積偷影掩響生數(shù)投不遲能死合篩理變確店定罪，局則亡無塵論龜因頂何愚種務(wù)原背因腦變秧更零會(huì)抗計(jì)怒政足策柳，孫均屈采全用箏未也來膊適湖用涌法膏進(jìn)序行艙會(huì)帳計(jì)愧處摸理電。注件：巧在堆我企國(guó)尾，將不查允吸許鏡采州用跡當(dāng)耀期桃法抖。7品/磚1蹄3健/處2齡0似2裕32悶1（凍四間）紫會(huì)域計(jì)寨政痛策寫變隱更梁的交披腎露企陰業(yè)砌應(yīng)叛在向附塵注博中蓬披栽露粘與恒會(huì)暖計(jì)差政震策鋒變織更鉆有揪關(guān)匪的吃下勞列支信叛息傘：1弱、評(píng)會(huì)灰計(jì)鴉政秩策槽變恭更寺的僑性及質(zhì)嫩、收內(nèi)貝容濫和奪原貧因屠。易包紛括暢：忠對(duì)胞會(huì)跨計(jì)弄政要策火變奇更菜的村簡(jiǎn)聲要羨闡撥述演、午變醫(yī)更大的仙日誦期監(jiān)、辭變補(bǔ)更墾前旁、悶后助采仍用趙的哲會(huì)相計(jì)渴政肥策雨和社變切更迷的舟原視因魄。2斬、看當(dāng)頓期神和列各調(diào)個(gè)得列回報(bào)浮前則期版財(cái)適務(wù)臥報(bào)留表傘中蓬受墻影搬響悄的辟項(xiàng)偽目滴名賞稱堤和騎調(diào)導(dǎo)整槽金丘額掛。禍包爺括劉：怖采仆用垮追醉溯責(zé)調(diào)葡整法法勉時(shí)墓，售計(jì)規(guī)算素出魄的莖會(huì)途計(jì)影政朝策磨變粘更席的燙累椅積刷影沿響梅數(shù)魯；森當(dāng)寨期第和衰各崇個(gè)煌列燃報(bào)孫前申期尾財(cái)盡務(wù)赤報(bào)誤表存中荒需豈要氏調(diào)挺整艦的勞凈慨損組益栽及顫其雞影柿響子金洗額姿，翁以傾及切其伸他拜需爆要面調(diào)輩整劫的勺項(xiàng)房誠(chéng)目桃名痕稱告和撥調(diào)維整素金紹額鉛。7獻(xiàn)/霞1零3塑/規(guī)2港0蜓2濟(jì)32略23壤、趟無黃法善進(jìn)踢行攝追虧溯蹦調(diào)抖整欺的消，暫說朗明孟該偏事摸實(shí)增和饒?jiān)б虿褚哉傲祥_掙始圍應(yīng)愈用撤變呢更竹后乖的袋會(huì)狀計(jì)窩政米策調(diào)的恨時(shí)碧點(diǎn)斑、婆具校體冊(cè)應(yīng)遺用逗情癢況耍。祝包此括圖：獎(jiǎng)無蹈法款進(jìn)買行司追股溯憶調(diào)是整肯的盾事挖實(shí)滴；個(gè)確秋定粥會(huì)般計(jì)追政泉策毯變鈴更爆對(duì)稠列剩報(bào)代前觀期籮影燥響噴數(shù)軋不摧切糖實(shí)副可懼行橋的謝原殺因蚊；亮在兆當(dāng)柄期西期防初講確泡定拐會(huì)鍋計(jì)壺政恩策飄變篇更極對(duì)僵以庸前濁各季期臟累莊積絹影士響闖數(shù)劑不何切凈實(shí)封可聞行婆的講原孤因烘；描開藝始藏應(yīng)林用昌新螞會(huì)喊計(jì)梅政爐策堤的享時(shí)虎點(diǎn)脅和裕具遼體描應(yīng)飛用箱情抗況赤。注獅意聯(lián)：炭在懇以揭后洽期禾間飯的暖財(cái)糞務(wù)間報(bào)歇表襖中蛾，捉不政需弓要悟重肅復(fù)糕披足露裙在久以侍前早期稍間嬸的乘附勺注串中歇已隨披矮露追的晃會(huì)糖計(jì)麻政該策術(shù)變琴更下的堤信圍息鴉。7遼/燥1前3須/值2狡0漠2饒32余3例俯4華.奇沿彼用四例睜1蟻，扇應(yīng)蕩在薄財(cái)壁務(wù)少報(bào)倉表芝附倚注付中摟作余如寒下垂說只明灣：本綿公齒司椒2屈0冒0狐7狼年匙按留會(huì)讀計(jì)小準(zhǔn)增則液規(guī)酒定恭，束對(duì)雀交癢易剃性焰金此融貧資商產(chǎn)宿計(jì)頑量廈由噴成柜本殲與防市鳥價(jià)光孰鎖低桶改倚為扛公記允種價(jià)置值塌計(jì)蜓量嚷。齒此捧項(xiàng)且會(huì)聲計(jì)松政宣策宮變剃更縮慧采爺用斯追念溯鄭調(diào)舍整積法互，搖2掏0顧0君7輕年珍比盞較楚財(cái)光務(wù)丹報(bào)貝表歪已亞重壞述搏。通2切0劣0岡6巴年能期奇初榮運(yùn)每用輝新躍會(huì)財(cái)計(jì)貌政垂策承追譯溯來計(jì)逃算且的準(zhǔn)會(huì)孫計(jì)低政很策洞變摔更邊累貢積號(hào)影泛響盆數(shù)電為沫4庸5現(xiàn)0立,賢0作0頃0怒元國(guó)，饒調(diào)楊增喪2很0隨0米6脊年修的悠期寇初量留瞞存欠收哲益悅4宗5逆0特,吉0凳0厘0身元會(huì)，惜其鏟中妙，亮調(diào)笑增希未右分長(zhǎng)配腹利蔬潤(rùn)銜3地8箱2顆,露5攪0餡0胃元敏，幟調(diào)派增患盈芒余暢公仰積潤(rùn)6掏7脾,燒5芳0造0觸元?jiǎng)e。去會(huì)栗計(jì)暫政南策被變?cè)鍖?duì)兼2梨0慎0萬7招年茶度桶財(cái)種務(wù)逆報(bào)滑表脅本覽年淹金源額逢的什影速響撤為昌調(diào)鎮(zhèn)增獲未困分魚配讀利棗潤(rùn)善1睛2韻7杯,撫5頂0巧0南元鐘，移調(diào)儲(chǔ)增鏈盈執(zhí)余屯公患積蝴2那2君,等5愧0劣0回元些，春調(diào)晝?cè)黾s凈劍利驢潤(rùn)示1浙5券0幸,旱0朗0倆0恭元喝。7暮/耗1茫3延/笛2兩0虹2駁32斃4例師5偏.慚沿森用盲例同3斤，揪應(yīng)跑在辱財(cái)輛務(wù)速報(bào)通表枝附辯注繭中雜作山如夾下曲說居明語：本路公蜜司個(gè)對(duì)棒存杏貨話原桌采芒用罩后已進(jìn)靜先近出偏法洲計(jì)研價(jià)按，慎由象于毛實(shí)舟行啦新招會(huì)繩計(jì)當(dāng)準(zhǔn)粥則砍，倘改絕用盆先撥進(jìn)梁先競(jìng)出艷法眼計(jì)固價(jià)劑。達(dá)按子《頌企護(hù)業(yè)捉會(huì)歲計(jì)圍準(zhǔn)京則震第太3鎮(zhèn)8妥號(hào)音—畜—疾首究次銹執(zhí)丟行疊企院業(yè)充會(huì)感計(jì)瘦準(zhǔn)超則踐》內(nèi)的倘規(guī)姻定谷，鄰對(duì)襲該也項(xiàng)交會(huì)撲計(jì)驢政傻策蘭變箏更殊應(yīng)綁采由用季未字來懲適待用腎法幣。禁由職于柏該濕項(xiàng)澤會(huì)晶計(jì)鑄政抓策肚變號(hào)更藍(lán)，屆當(dāng)恢期剃凈勒利朽潤(rùn)接增披加嫩1們,棟7莖2惜5許,覆0繞0些0盼元剩。7報(bào)/轟1們3煩/椅2鐵0見2竿32王5二污、鄉(xiāng)豐會(huì)剛計(jì)躍估給計(jì)懂變眉更（香一臥）忍會(huì)戴計(jì)揪估積計(jì)1哈、定檔義醒：會(huì)煌計(jì)輔估網(wǎng)計(jì)蜂指內(nèi)企爬業(yè)匆對(duì)鏡其滴結(jié)轉(zhuǎn)果什不聯(lián)確崇定攝的師交但易訴或跑事?lián)繇?xiàng)槽以拒最嚇近腹可本利靠用炒的景信虎息霜為鹿基鴿礎(chǔ)謊所嚼作腥的當(dāng)判鏟斷夜。2備、特診點(diǎn)批：（猴1問）賀需貍要趟進(jìn)雁行鳳會(huì)沸計(jì)械估界計(jì)頁的核根俘本法原巷因版在危于呀企煉業(yè)汁的溪經(jīng)獎(jiǎng)濟(jì)歐活鴉動(dòng)恐中穗存撈在視不拉確養(yǎng)定除性味因夫素珍。（舞2倦）戀進(jìn)辨行冰會(huì)蒙計(jì)絲式估農(nóng)計(jì)頸的耐依駁據(jù)裂是峽最使近勻可稀利園用元的族信櫻息鮮或舍資疏料闖。（找3屈）誤進(jìn)摟行蕩會(huì)筆計(jì)鮮估午計(jì)塊并柿不幅會(huì)閃削惰弱殼會(huì)博計(jì)責(zé)確聾認(rèn)禽和嘉計(jì)巖量獅的弓可血靠榨性繡。7防/伶1翁3冊(cè)/氏2膠0過2倒32尿6（拉二耗）斗會(huì)浮計(jì)核估牧計(jì)份變切更鑼的罵原看因1煌、定社義序：會(huì)旁計(jì)喊估出計(jì)巨變清更姑指親由心于隙賴堂以剃進(jìn)漫行中會(huì)督計(jì)摧估偉計(jì)個(gè)的股基位礎(chǔ)艙發(fā)餅生攀了障變辛化賄，這或逐由泳于泄取仆得霉新逐的混信和息丹、奇積狐累退更否多顯的簽經(jīng)玩驗(yàn)病以蛾及狀后尺來位的瀉發(fā)廣展閱變鏟化屆，挺而舒對(duì)沿原燒來愈的善會(huì)弦計(jì)耐估湖計(jì)奴所浙作銹的滲修精正導(dǎo)。2軋、你會(huì)侮計(jì)愧估謎計(jì)議變礎(chǔ)更廊的原歌因廉：隨廳著火時(shí)蛋間久的泡推瞞移沉和終環(huán)撐境現(xiàn)的送變嘗化央，勻進(jìn)華行溜會(huì)堤計(jì)交估避計(jì)皮的犯基逆礎(chǔ)駐可脂能進(jìn)發(fā)傳生知了瓣變償化斥，或塑取韻得也了婆新卻的曬信川息還、木積隔累旗了惡更真多裝的才經(jīng)拖驗(yàn)。注什意陸：蛛會(huì)豪計(jì)節(jié)估疲計(jì)批變家更聲并吼不稈意片味嫩著嫌原降來欠的既會(huì)浩計(jì)暗估矩計(jì)選是瞇錯(cuò)蠟誤萍的信。屈如洲果錫原納來閘的菌會(huì)其計(jì)禽估舅計(jì)況是齡錯(cuò)延誤謊的阿，林則麗屬組于涂會(huì)涂計(jì)慢差落錯(cuò)偉，技應(yīng)導(dǎo)按愉會(huì)喉計(jì)阻差攔錯(cuò)案更妹正杯進(jìn)爬行記會(huì)貫計(jì)拳處漢理苗。7肯/壁1殼3冰/緣瑞2偉0肌2深32身7（愈三惡）民會(huì)濃計(jì)傭估覽計(jì)以變受更幻玉的裹會(huì)須計(jì)驕處違理1穗、閱會(huì)扇計(jì)塘估殃計(jì)泳變鳳更沖應(yīng)宿解菊決梨的兩懇個(gè)屢問缺題?。海ǔ?給）雙如犧何椅在練賬殼面暴上集記礦錄封會(huì)隸計(jì)蝴估潤(rùn)計(jì)示變?nèi)鄹獾膼傆鞍觏懡q；（眉2衰）廚如俱何耽在思比鍵較齊財(cái)捉務(wù)獨(dú)報(bào)技表極上暮報(bào)躲告宰會(huì)飯計(jì)帶估間計(jì)接變稀更興。2啄、解擦決扇方除法盆：對(duì)譜會(huì)偶計(jì)齊估群計(jì)靈變忙更日的會(huì)會(huì)孕計(jì)裳處袋理動(dòng)，長(zhǎng)采跨用頁未跳來爐適脊用累法巖。存即辮在敘會(huì)膏計(jì)蒙估顏計(jì)皆變也更婦當(dāng)柿期役及究以咱后贏期西間穗，受采釘用漆新宣的頁會(huì)迷計(jì)輸估清計(jì)湖，周不吸改慣變敘以鹽前找期刊間圖的抵會(huì)言計(jì)霉估攻計(jì)曠，兇也苗不偷調(diào)女整毅以浪前悟期始間座的風(fēng)報(bào)淡告團(tuán)結(jié)竿果網(wǎng)。注胳意塞：為粥了澡使健不敲同欺期薦間騙的逼財(cái)診務(wù)旺報(bào)惠表報(bào)可借比揭，澤如宋果極會(huì)文計(jì)呢估綱計(jì)翼變活更皇的蠻影務(wù)響月數(shù)雁在按以墨前言期后間道計(jì)術(shù)入泰日鋸常叫經(jīng)孟營(yíng)油活扁動(dòng)誘損椒益紡，疫則伸以經(jīng)后真期義間達(dá)也槐應(yīng)冒計(jì)紅入旗日岸常鋒經(jīng)判營(yíng)青活哈動(dòng)敞損溫益夠；害如法果就會(huì)天計(jì)字估瞞計(jì)喬變方更簽的擇影感響魯數(shù)勝在筐以叛前捧期弓間助計(jì)廟入亮特貝殊浴項(xiàng)檔目鐘，龍則蘆以眨后你期閑間起也哭應(yīng)臟計(jì)捉入筒特舅殊所項(xiàng)哪目促。7滲/廳1儉3判/葵2繡0訴2撕32絡(luò)8例壘6術(shù).每乙嘴公滅司績(jī)于銷2彼0劇0絲式2賤年漫1棍月索開棉始光計(jì)揮提新折欲舊沈的蠅一屑臺(tái)懷管守理尚用頸新伍設(shè)盯備銜，秩原裙價(jià)問1恢0辛5苦,所0出0肉0乎元傲，淹估慰計(jì)蟲使催用舊年癢限醋1舉0謎年筐，辰凈進(jìn)殘?zhí)曛笛?醬,籌0辜0節(jié)0臭元武，唉采頑用浪直辦線卵法附計(jì)單提敘折但舊沾。止至詞2幅0疊0冠6震年煉初鬧，加由倒于鎖技倚術(shù)罰進(jìn)靜步往等病原酒因淘，脹需拾要黨對(duì)仍原炸估葡計(jì)走的齊使表用嘆年筍限煮和莖凈革殘忘值齒作辜出漫修爐正倦，員修演正固后爸的影使與用食年霞限只為淘8域年衰，涉凈潤(rùn)殘寺值筒為鍋3燥,趁0五0梅0垂元疲。拴假椒定臥稅沃法咐允構(gòu)許奪按臣變項(xiàng)更豆后比的侮折挖舊嘆額搶在嘆稅叛前島扣芳除句。（音1幅）社從兵2忽0繡0位6網(wǎng)年卡起裕按祝變符更矛后挖的彎會(huì)縫計(jì)渴估申計(jì)窯確貧定覽各年年請(qǐng)的忍應(yīng)命提寨折璃舊侵額探。按林原駝來晨的精會(huì)趟計(jì)蘭估菠計(jì)歷，姜2腥0以0件6障年拖初員有搜關(guān)疾該材設(shè)漠備聾的帳各殺項(xiàng)閱目剝余避額門為固中定醉資瘦產(chǎn)埋1券0組5父,濤0昨0款0減擱：缺累潤(rùn)積蕩折殃舊畫4虹0擴(kuò),拾0覆0件0固瘦定瓜資健產(chǎn)挑凈蛙值腰6負(fù)5愛,御0周0婦07衛(wèi)/刷1校3突/比2御0退2忠32尤9在藥未止來米適索用富法仆下路，寇改形變凡估易計(jì)漁使鮮用怎年乖限崖與朋凈茶殘賠值司后礦，嗓2降0繁0紀(jì)6奪年害起膛每恨年代應(yīng)料計(jì)社提遠(yuǎn)折已舊司為頌1拼5丸,噴5快0青0慶元忘[弊(懇6顯5親,飼0桶0捏0東-你3醋,維0己0哲0鉆)異/乳(啄8金-嘉4壩)刑]敗。刊2惱0暮0斧6蓋年希不依必浮對(duì)哀以最前全年曬度待折擔(dān)舊餡額稱進(jìn)含行肝調(diào)毅整己，腫只礦需墊按士重染新開預(yù)別計(jì)翁的仙?？p余炒使箭用似年絨限缺和遮凈罷殘么值踏計(jì)忍算戚確錢定封年毅折嫂舊默額它，路編澇制甩會(huì)皮計(jì)旁分男錄漢如衡下您：借唐：銜管米理含費(fèi)斗用僻1妻5緩,墨5塌0嚴(yán)0貸鏈：甘累筒積恩折傷舊物1費(fèi)5倚,怎5旱0盡07鉆/利1急3煙/相2粱0麗2舉33宇0（膜四準(zhǔn)）蜜會(huì)敗計(jì)邀估唇計(jì)商變棚更哀的僑披座露企伍業(yè)挪應(yīng)神在合附膛注忽中功披邪露曲與堆會(huì)守計(jì)榮估天計(jì)糟變搬更盯有爬關(guān)眉的昆下補(bǔ)列績(jī)信捕息脅：1栗、允會(huì)壟計(jì)喊估逼計(jì)額變流更域的鐘內(nèi)份容落和巖原顏因?yàn)a。跡包龜括危：置變蛛更尤的神內(nèi)澡容下、煌變牌更給的業(yè)日適期塊和隊(duì)變?cè)「T的信原冷因蹦。2么、錯(cuò)會(huì)惹計(jì)爬估頌計(jì)纏變貞更們對(duì)伸當(dāng)脂期扇和萬未辣來風(fēng)期脹間扭的產(chǎn)影練響漲數(shù)基。某包占括屑：悠會(huì)誤計(jì)苦估箭計(jì)疤變向更拖對(duì)誰當(dāng)鞭期橋和帆未投來悉期這間節(jié)損尚益擔(dān)的密影卡響戲金跌額寒，慰以舞及疲對(duì)比其也他輕各茄項(xiàng)棗目炸的潛影竭響撫金以額尊。3墾、團(tuán)會(huì)銜計(jì)愚估藝計(jì)潮變喝更報(bào)的秘影內(nèi)響唯數(shù)太不佛能彎確扣定軋的儉，由披遞露厚這株一扭事妄實(shí)片和糕原伏因液。7垮/懲1班3富/館2亂0廉2船33翅1例被7逗.圖沿智用覆例疫6億，罵應(yīng)塞在周財(cái)滔務(wù)鼓報(bào)絲式表糕附載注萍中窯作李如稅下陡說嘆明對(duì)：本肺公沖司險(xiǎn)一按臺(tái)元管花理闖用直設(shè)件備苗，發(fā)原童始桑價(jià)洲值咳1蜘0此5違,縮慧0姥0老0棋元接，茶原董估偷計(jì)喝使熔用盾年童限各1煮0狹年炮，腐預(yù)咸計(jì)須凈壁殘耐值檔5修,岸0缺0節(jié)0陡元派，縮慧按吵直狐線嬸法罪計(jì)博提東折修舊逝。哨由缸于半技課術(shù)際進(jìn)孟步曠，童該蘋設(shè)優(yōu)備賣已者不帆能暈按云原肅估休計(jì)淋使嶺用尺年頸限爭(zhēng)計(jì)倒提源折噸舊握，嬌本墾公清司撞于炕2副0亡0霉6茅年薪初炎變抹更偽該任設(shè)我備濁的冷使墻用壇年抄限喇為拳8物年刺，盒預(yù)犬計(jì)嶄凈赴殘策值參為雹3觀,屈0首0零0梅元生，爸以謊反旅映紗該盡設(shè)肝備文的飛真寒實(shí)真耐約用喉年克限廉和啄凈蘿殘切值邀。疊此閉項(xiàng)炕會(huì)卻計(jì)質(zhì)估霞計(jì)埋變師更譽(yù)影蘭響歡本腿年高度完凈壘利拼潤(rùn)塑減乓少素?cái)?shù)福為啊4征,攏1抱2鍵5掙元胖[病(核1活5血,獨(dú)5飾0晝0黎-將1堆0優(yōu),彼0燙0盜0斗)購×鞋(筒1播-撒2摘5噸%森)嚼]孩。7識(shí)/航1筒3燈/耳2腸0脂2否33宗2（憂五遮）征會(huì)萬計(jì)貓政拳策稀變籮更丟與零會(huì)鐘計(jì)番估闊計(jì)潮變楚更喘的虛劃末分以熔變雄更肆事劍項(xiàng)灶的魚會(huì)民計(jì)除確擔(dān)認(rèn)腦、服計(jì)部量仇基矮礎(chǔ)毛和場(chǎng)列司報(bào)效項(xiàng)辦目餡是疑否屆發(fā)誼生成變會(huì)更惡作辰為天判捷斷河該爭(zhēng)變捏更蔬是職會(huì)走計(jì)研政蹤蝶策綢變由更判，黑還苦是宅會(huì)緣瑞計(jì)轟估繡計(jì)觀變累更墻的丑基懷礎(chǔ)催。1琴、悶以忌會(huì)鍛計(jì)編確拘認(rèn)拿是磨否噸發(fā)晴生旬變桑更坑作互為嘴判辰斷蠟基愿礎(chǔ)次。粉對(duì)擾資蟲產(chǎn)踏、陜負(fù)低債俊、灑所缸有握者癢權(quán)色益題、咬收釀入勇、寶費(fèi)什用攏和都利巴潤(rùn)律6商項(xiàng)貢會(huì)哈計(jì)把要攝素搭的堡確打認(rèn)饑標(biāo)毅準(zhǔn)專，先是夕會(huì)礦計(jì)倍處招理跳的襪首非要暫環(huán)邁節(jié)紀(jì)。獄對(duì)倍會(huì)抓計(jì)孫確遲認(rèn)昨的驕指階定鈴或斬選老擇早是啞會(huì)貌計(jì)胃政歡策沿，鹿其鏟相孤應(yīng)能的搭變朱更喉是眨會(huì)恥計(jì)竭政們策伙變遞更花。坐會(huì)制計(jì)活確常認(rèn)蓄的乞變悟更皆一奮般須會(huì)溜引鳴起娘列切報(bào)碰項(xiàng)碌目蘿的緞變通更但。7餅/嚴(yán)1客3域/呈2宅0肚2推33株32炊、憂以茅計(jì)殿量違基俘礎(chǔ)耀是撿否期發(fā)傳生幅變抵更梢作紡為晝判農(nóng)斷求基菌礎(chǔ)太。他歷脾史你成血本宇、黎重巴置甚成膀本勵(lì)、詢可怎變雁現(xiàn)搏凈頂值閑、咐現(xiàn)看值粒和敞公啟允巴價(jià)勉值稍5弓項(xiàng)歸會(huì)綿計(jì)搏計(jì)映量岡屬遺性腥，皇是陜會(huì)園計(jì)耳處尖理芒的同計(jì)縮慧量肉基六礎(chǔ)扒?；?qū)Φ溆?jì)扇量尸基點(diǎn)礎(chǔ)貨的牙指諷定虛或香選慈擇毫是中會(huì)抹計(jì)帶政豈策出，防其約相嘴應(yīng)數(shù)的毒變逆更糠是釣會(huì)造計(jì)陽政師策求變奮更最。3器、雜以緊列孤報(bào)仇項(xiàng)映目極是盤否驚發(fā)田生頂變買更星作筍為累判常斷裳基朋礎(chǔ)政。糖對(duì)胖財(cái)孕務(wù)并報(bào)蘿表戶列廈報(bào)鑒項(xiàng)蕉目棕的撥指風(fēng)定昂或爸選喊擇損是翠會(huì)摩計(jì)應(yīng)政困策鬼，芹其術(shù)相勒應(yīng)俯的夠變揮更叨是圈會(huì)勉計(jì)色政革策粘變?cè)O(shè)更峽。4績(jī)、晝根拴據(jù)愉會(huì)拌計(jì)誤確斜認(rèn)踐、蜻計(jì)賞量蘋基智礎(chǔ)預(yù)和康列吊報(bào)仆項(xiàng)鵝目雞所傷選嘴擇陰的懶、補(bǔ)為矩取副得沖與東資啄產(chǎn)嘉負(fù)爺債法表狀項(xiàng)剃目矛有帆關(guān)掙的柏金討額鍋或悠數(shù)榆值熟所雀采笑用刺的膏處頸理術(shù)方柄法走是榨會(huì)雜計(jì)床估蕩計(jì)深，葛其私相飄應(yīng)劣的豈變哄更女是簡(jiǎn)會(huì)謀計(jì)魚估訂計(jì)辛變駱更索。7騙/齡1租3雪/根2蜻0敬2兄33制4劃解分背會(huì)碼計(jì)轟政源策彼變休更蔑與學(xué)會(huì)產(chǎn)計(jì)伯估傻計(jì)爸變留更寬的壞具何體私方庭法捕：豬分疫析流并鈔判眼斷鉤該績(jī)事頂項(xiàng)沫是滑否筋涉援及邀會(huì)蟻計(jì)述確戴認(rèn)案、釀?dòng)?jì)碼量各基青礎(chǔ)慕或克列滔報(bào)禮項(xiàng)庫目添的驅(qū)變賄更縱，控當(dāng)廣至蚊少塑涉槐及佩上程述搖一唐項(xiàng)怕劃傾分滑基饒礎(chǔ)恭變凱更鋼時(shí)墻，粱該訴事能項(xiàng)誘是枕會(huì)誓計(jì)壟政禿策策變宏更宿；舍否始則淹，南是犁會(huì)印計(jì)回估賠計(jì)危變叮更秘。通育過該判始斷建上兩述相劃迷分具基維礎(chǔ)咐，綱仍勉難破以某對(duì)起某算項(xiàng)珍變龜更秧進(jìn)聚行貸區(qū)冤分無的數(shù)，唇應(yīng)機(jī)將濱其師作猴為芹會(huì)午計(jì)積估尿計(jì)飾變古更甚處壞理五。7聰/抹1巨3遠(yuǎn)/蔽2筒0志2后33都5三當(dāng)、夫會(huì)果計(jì)怖主岸體助變唉更（昏一手）定供義貫：會(huì)朵計(jì)朋主瓜體串變羽更嗽指區(qū)報(bào)濁告膠主斤體備的改變跌更著，察即減財(cái)艘務(wù)依報(bào)喉表封所蘆反柳映既的獵會(huì)櫻計(jì)狡主怒體義（盒報(bào)的告博主采體漠）突的蛾范筑圍陽發(fā)尖生灣變漿化散，裙本激期殿報(bào)撫告?zhèn)髦髀耋w械較叮上格期餡大腿，瓦或舒較暗上銅期溉小羅。（垃二破）會(huì)頃計(jì)梁處個(gè)理擁方反法艙：采軟用京追婚溯排調(diào)侍整母法步。揭宇示疫變枯更機(jī)的咽原市因換，盟重齡編負(fù)前注期視報(bào)堪表使，距在臟變士更光當(dāng)貢年默的逢比堤較蔥財(cái)積務(wù)溪報(bào)傻表闖中漁，鏈揭珠示美這燭一友變挎更顧對(duì)趴?jī)粲|利坐潤(rùn)序、桂每暑股吳凈物利季潤(rùn)專的努影偵響艱。7分/浙1沾3耕/報(bào)2蝴0詳2糠33混6第攻二均節(jié)碼會(huì)黃計(jì)抬差描錯(cuò)嘗更汁正定汁義貧：會(huì)揉計(jì)吹差陵錯(cuò)癥指蠅在播會(huì)峰計(jì)打確開認(rèn)倡、押計(jì)她量懶、朗記膠錄赴等禾方毀面悶出駱現(xiàn)削的劈燕錯(cuò)鉆誤懶。處黃理船方戚法浙：年橡度抹資門產(chǎn)集負(fù)姨債午表深日債至漏財(cái)述務(wù)訓(xùn)報(bào)挨告皇批挑準(zhǔn)潛報(bào)業(yè)出鉗日旋之淘間懷發(fā)報(bào)現(xiàn)喊的氏