MAcc分期報(bào)告與中期財(cái)務(wù)報(bào)告

MPAcc《高級(jí)財(cái)務(wù)會(huì)計(jì)理論與實(shí)務(wù)》第6講《分部報(bào)告與中期財(cái)務(wù)報(bào)告》

張世興教授博士生導(dǎo)師

MPAcc中心副主任

Email:sxzhang@0532_66782717學(xué)習(xí)目錄一、分部報(bào)告指對(duì)一些在不同行業(yè)或不同地區(qū)都有業(yè)務(wù)的企業(yè)，按其經(jīng)營(yíng)業(yè)務(wù)的不同性質(zhì)或經(jīng)營(yíng)業(yè)務(wù)的地理范圍分別編制報(bào)出的財(cái)務(wù)報(bào)告。

二、中期報(bào)告是指年終報(bào)表以外的其他按一定時(shí)間階段編制的財(cái)務(wù)報(bào)告。中期報(bào)告并非指半年的報(bào)告，也可以是季報(bào)、月報(bào)或本年至今的報(bào)告等。

236.1.1分部報(bào)告及其適用范圍6.1分部報(bào)告分部報(bào)告亦即財(cái)務(wù)信息的分部報(bào)告，是指對(duì)存在多種經(jīng)營(yíng)或跨地區(qū)經(jīng)營(yíng)業(yè)務(wù)的企業(yè)，按其經(jīng)營(yíng)業(yè)務(wù)性質(zhì)的不同或經(jīng)營(yíng)業(yè)務(wù)的地理范圍分別編制、報(bào)出的財(cái)務(wù)報(bào)告。如果證券不公開交易的企業(yè)遵照國(guó)際會(huì)計(jì)準(zhǔn)則編制財(cái)務(wù)報(bào)表，則鼓勵(lì)其自愿按分部披露信息。國(guó)際會(huì)計(jì)準(zhǔn)則對(duì)分部報(bào)告的另一個(gè)一般性要求為，如果母公司的個(gè)別財(cái)務(wù)報(bào)表與合并財(cái)務(wù)報(bào)表一并提供，則只需在合并財(cái)務(wù)報(bào)表的基礎(chǔ)上提供分部報(bào)告的信息。46粉.也1帖.糾2分稻部濤報(bào)舒告違的找意記義紡和內(nèi)要容求它逝可諸為烘財(cái)兆務(wù)譜報(bào)鉆告箭的主使坑用爸者遇提緒供能關(guān)額于覽從蚊事協(xié)多再種抱經(jīng)避營(yíng)之業(yè)繩務(wù)晝的態(tài)企串業(yè)嚷的榆不覆同戚產(chǎn)剪業(yè)月分膠部斃和宰不聽同客地耕區(qū)慢分稈部姓的襲規(guī)濱模所大污小協(xié)、既利創(chuàng)潤(rùn)參貢斯獻(xiàn)系以包及逮發(fā)奸展采趨蹄勢(shì)稀的對(duì)資妙料釀，騾使添他慰們卷能蟻對(duì)杯整兆個(gè)全企之業(yè)假作鍬出長(zhǎng)更字有頸依韻據(jù)灶、遼更貪為釣合攻理戚的就判玻斷扮。5是氧否垂應(yīng)切該滑以恭分只部學(xué)報(bào)晚告不的稠方慨式駁披之露獵企贏業(yè)座信仇息捏？削奴弱耕企返業(yè)的頃競(jìng)薦爭(zhēng)烤力提棕供賊信府息作肆出播較勸利蘋于正叨確錯(cuò)的瀉評(píng)豬價(jià)6我狹國(guó)《企娃業(yè)趕會(huì)膠計(jì)撈準(zhǔn)政則中第3劫5號(hào)—穗—分車部潛報(bào)私告》從倚報(bào)種告店分久部獻(xiàn)的經(jīng)確泳定槽、魂分月部征信各息撿的竟披高露勇兩君個(gè)舊主剖要廉方潛面島對(duì)產(chǎn)分楚部裂報(bào)拿告盜的臂會(huì)曠計(jì)其處億理雖要清求童進(jìn)稼行憑闡卷述舉。妻從斃總繞的妙情換況套來石看晉，盆與船國(guó)測(cè)際掘會(huì)勇計(jì)懶準(zhǔn)烘則些的戶要態(tài)求武基澆本抗上醫(yī)是桶一詢致躍的姜。在《企膚業(yè)薪會(huì)柜計(jì)西準(zhǔn)驢則蹲第3幟0號(hào)—西—財(cái)碑務(wù)伍報(bào)亞表拿列辣報(bào)》的顛解部釋億中巖，堅(jiān)列逐示泊了青我度國(guó)層分腸部標(biāo)報(bào)羽告罷的紅基儀本勵(lì)格上式庭，鏈如梳表1冤2慕-控1所明示認(rèn)。在《國(guó)魔際和會(huì)彎計(jì)等準(zhǔn)驗(yàn)則著第1冬4號(hào)—親—分富部縣報(bào)盞告》中奇，中按林照才目松的質(zhì)、寺范鬧圍喝、酸定廉義撓、符確喇定亦報(bào)周告茂分銜部撈、儀分洪部裕會(huì)引計(jì)端政謎策艦、列披齊露蔥等族對(duì)勇這愉一豆問山題壇進(jìn)撞行雜了按較萍為殘嚴(yán)地謹(jǐn)兆的壞規(guī)佩范浮。786汗.礙1社.矛3報(bào)財(cái)告跟分估部墊的掉確勿定一置般浩來櫻說,如線果夠企著業(yè)擺內(nèi)革部妖管昏理將報(bào)拼告季制金度徒以貫單疑項(xiàng)猴產(chǎn)籍品彼、爭(zhēng)勞拔務(wù)俯或隨相咐關(guān)衡產(chǎn)水品莫和棕勞裁務(wù)謝的僻組野合墳為津基豪礎(chǔ),或爆以龍地捉區(qū)迷為絡(luò)基暑礎(chǔ),且謀內(nèi)候部凱管株理鏡報(bào)摟告怎單設(shè)位耽符腿合緒會(huì)鵝計(jì)北準(zhǔn)繼則而有慚關(guān)閃業(yè)盜務(wù)帥分追部毫或國(guó)地滴區(qū)暖分糖部當(dāng)?shù)挠卸ㄈ崃x,則迫企堂業(yè)巖應(yīng)妄按索內(nèi)地部榴管貪理蜜報(bào)遭告劃單鼻位儲(chǔ)確厭定固業(yè)喪務(wù)循分節(jié)部秧或昏地鞭區(qū)勻分響部榜。如鍋果夸企撥業(yè)殼業(yè)拾務(wù)嫁單摧一,且狡只浪生音產(chǎn)小或滾提脈供淘同哀一坡品比牌乞的最系嗎列幕產(chǎn)贏品兼或轟勞械務(wù),則獅應(yīng)宜按模系俱列耍產(chǎn)貴品舉或喝勞響務(wù)裳為梨基錦礎(chǔ)蒼確禾定納業(yè)輪務(wù)展分鍛部,如描果隆企糾業(yè)連的協(xié)經(jīng)百營(yíng)照主纏要堂限史于谷某移個(gè)詠地不區(qū),則收應(yīng)刻以斯該倍地糖區(qū)卻的瘡各搭組酬成靜部蝕分替為吐基只礎(chǔ)廢確丸定朱地劃區(qū)膨分逐部偵。1倡.業(yè)疾務(wù)節(jié)分直部秤和充地位區(qū)剖分贈(zèng)部次的殖確掃定9國(guó)章際臺(tái)財(cái)用務(wù)復(fù)報(bào)花告享準(zhǔn)酷則抽對(duì)項(xiàng)報(bào)棵告避的攤分繳部驕信夜息米是父以勒業(yè)率務(wù)樹分泳部異為若主牌，幅還神是調(diào)以崖地低區(qū)警分退部榨為爺主能進(jìn)袍行鉛了撥規(guī)史定收。按括照魚我剩國(guó)廢對(duì)山企病業(yè)耳會(huì)番計(jì)鳳準(zhǔn)飾則度修臨訂吃的脖要決求舒，煮企悠業(yè)重主怎要憂是稼按部照曠經(jīng)贈(zèng)營(yíng)巴分學(xué)部薯確獎(jiǎng)定診報(bào)社告竭分撓部埋，筍不認(rèn)需降要調(diào)再排劃誼分超為篇業(yè)鋪務(wù)鹽分贊部旦和囑地糧區(qū)飾分甚部違，桑也吼不暑必軟按嘩照淘主撈要屆報(bào)增告報(bào)形竹式純和謀次外要惡報(bào)匹告形戴式。2宜.主榮要狠報(bào)吵告述形丹式毅和腎次抖要卡報(bào)參告預(yù)形邪式1罷0如商果效某技業(yè)恩務(wù)緩分辱部絡(luò)或協(xié)地兇區(qū)漸分塔部落的訪大常部種分槐收緣瑞入籌是競(jìng)通迎過爛對(duì)加外暮部性客濱戶外的鬼銷嘗售引賺復(fù)取柿的丹，單且做符凳合禁以姑下拒三即個(gè)熱條傾件摸之白一預(yù)的霧，汪就末要也確加定胞為范報(bào)輝告閑分根部贊。1唉)該湊分撓部牲對(duì)鋒外西部介客恭戶臣的韻銷咳售緞和狗對(duì)銅其拼他芳分跨部雖交顯易咸取險(xiǎn)得辭的擋收犁入浪，僑占線所腔有鍵分最部估收網(wǎng)入超合歡計(jì)碼的1即0慕%。3帽.報(bào)譜告寨分覽部款的雁確娃定2而)分姓部外營(yíng)昨業(yè)腫利啄潤(rùn)木占揀所脫有備盈烏利國(guó)分嘴部秘的猶營(yíng)幅業(yè)覽利溫潤(rùn)刊合感計(jì)恨的1脈0澡%或弦以爪上感，餡或巧者唐分鏟部昂營(yíng)膚業(yè)看虧童損申占?xì)に鶒烙泄澾|損忽分祖部插的弄營(yíng)傻業(yè)脖虧撞損凍合束計(jì)筐的1礎(chǔ)0保%或賊以動(dòng)上籌。3工)該分分鄰部滑的跪資奔產(chǎn)踢占?xì)g所辰有緞分蹄部?jī)?cè)資絞產(chǎn)撈合星計(jì)狂的1泳0虎%或五以梅上歷。1灰1對(duì)晴不休滿嗚足米條胡件利的列經(jīng)蒙營(yíng)栗分犯部夜，翁則糖要簽求做：1毛)不臭考鋸慮箱該查分罩部逐的衫規(guī)血模骨，韻直長(zhǎng)接戚將漸其艷指括定罩為昌報(bào)麥告建分疑部竿；2著)不佩將辰該籃分會(huì)部頌直芳接鎮(zhèn)指盜定金為請(qǐng)報(bào)便告屑分逆部崗的題，租可畏將戴該愧分劉部曲與窮一冤個(gè)秧或勵(lì)一夠個(gè)平以譜上生類栽似槍的敗、門未褲滿扣足側(cè)規(guī)摸定盯條淋件此的悶其勾他番分斗部景合鼠并捐為英一痕個(gè)懶報(bào)蓋告侵分防部慶；3惡)不熟將釋該藝分句部斯指龜定賺為府報(bào)犁告脂分萍部柳且愈不帆與老其坐他客分引部蜂合抱并損的誰(shuí)，怒應(yīng)起當(dāng)刷在擺披漂露夠分頭部損信柱息塌時(shí)歷，李將盛其法作感為它其質(zhì)他震項(xiàng)荷目酬單森獨(dú)浩披廢露伏。1剖2下舊面練舉厲例斷說榜明扯與憐報(bào)垂告棄分泡部芝的賞確籮定襪有型關(guān)牽的澇計(jì)打算妻過分程莫。例1孔2疊-行1某襪股雹份康有拒限爐公臺(tái)司仰為童一形控筆股噸公引司智，鼓其擦分痰部啞單濱位蒼及氣相炎關(guān)距數(shù)暖據(jù)枝詳陷見鳴表1單2津-父21緞3從循表1旬2掠-棄2的泉數(shù)垃據(jù)礎(chǔ)可透知:1）勾從險(xiǎn)營(yíng)懸業(yè)蜂收娛入禮的裁資割料識(shí)來兵看,螺A分臥部湖和B分袍部槽的脈營(yíng)沫業(yè)今收史入夫合兩計(jì)予數(shù)譯均山已窯超拘過探匯賞總沿收雹入框數(shù)性的1曠0尺%縫,為冷可躁編統(tǒng)制購(gòu)分終部膠報(bào)紅告貧的兼單頓位,而C攔,喊D科,灰E分路部拖的采收裂入愛額循未歉超搶過蘭總衫收畝入稈的1第0匪%迫,暫筆為筍不把編斧制孝分堪部亦報(bào)翻告片的殘單霉位.2）禿從愉營(yíng)炎業(yè)戚利外潤(rùn)臭的貞資維料統(tǒng)來傍看,汗A分訴部飛和B分簽部為亦超應(yīng)教為刻編豈報(bào)柔單屠位辨，船因差它廚們勻各摧自跡的變營(yíng)故業(yè)調(diào)利勿潤(rùn)指均燃超謹(jǐn)過胡了耍利斷潤(rùn)悔額5妖4譜4蓋5嗎0元學(xué)的1梁0追%紐奉;而C逮,昨D勺,現(xiàn)E分按部鉗的身營(yíng)猾業(yè)邊利魂潤(rùn)喘未腦達(dá)嘆此碗數(shù)幸的1饞0拉%際,也馳不鴨為齡編勾制展分錢部掀報(bào)扁告絞的版單礎(chǔ)位.1家43壟)從覽資忠產(chǎn)墳總槐額饒的剛數(shù)慢據(jù)陡來鉆看,由愉于A臥,桿B絲式,秒C分型部戀的夫資啞產(chǎn)故總匠額疏都魂超疾過默了銷匯性總概額腦的1姓0鄙%麥,可紋列申為悅編暮報(bào)閘分圣部,而D慶,制E分彎部效的煤資醬產(chǎn)處總月額腸未白達(dá)早此乞水耽平,不垮列錄為斑報(bào)熔告澇分聰部.這趕樣,由甲于A屋,邪B褲,穩(wěn)C分泉部腹?jié)M編足哄了柱上益述搭三朵個(gè)臨標(biāo)甚準(zhǔn)浮之坡一(其紅中A贈(zèng),號(hào)B分測(cè)部青三狡項(xiàng)蓬標(biāo)伍準(zhǔn)通均哪已共滿讓足)顯,可淺暫?jiǎn)闃尵幵鯃?bào)允分撒部.若得某炒一勸分膽部哀雖升未慢滿森足膀上綿述逗標(biāo)刺準(zhǔn),卻鹽被遮認(rèn)組為娃很駛有比發(fā)貼展艷前桌途,也喂可忽列祖為似編死報(bào)川分漁部,反拐之,若劑有砌的脂分體部授由冷于高取場(chǎng)得巷了機(jī)例街外扯收英入將等,雖造在夠本氏期車滿狹足設(shè)上幫述報(bào)標(biāo)么準(zhǔn),但兼將疲來熄可縱能滾遇煩到泊困惹難,也態(tài)可茂不嚇列鍵為歡編法報(bào)拉分搜部.1退5另?yè)P(yáng)外,據(jù)響上場(chǎng)述房誠(chéng)計(jì)谷算乞結(jié)尚果,編狠報(bào)灣分折部火的采營(yíng)慘業(yè)以收漿入胸也班應(yīng)碗占心匯巖總翠收存入僅較箱大偵的櫻比夸重,其慨重螞要須的萌標(biāo)唉準(zhǔn)想是恨編恭報(bào)望分束部遣對(duì)呆外頂銷蛋售閱的妖數(shù)召額類應(yīng)范占險(xiǎn)企臂業(yè)川對(duì)炊外蓋部休銷類售喝收鼓入打額勻的7孫5網(wǎng)%以獄上.這脾種釀?dòng)?jì)固算如應(yīng)制按診每悠個(gè)舌財(cái)探務(wù)典報(bào)蹤蝶表前編劈燕報(bào)畢期株間抓確巖定.如繪果希國(guó)夢(mèng)外岔的憤分發(fā)部旺與磚國(guó)援內(nèi)罷產(chǎn)故業(yè)說基但本觸一伐致,也壤應(yīng)舟作撕為守一虧個(gè)釋編醒報(bào)猜分使部鑼包夕括洽在竟計(jì)賀算承之頂內(nèi)(收研入跳的巧比倘重澡可然由另下株面園公舉式配計(jì)硬算母得趴出.1慘6由客于涉計(jì)碎算半的公結(jié)鵝果帳超沃過7排5歪%宜,分趣部源即悔可揀正轟式屠定辯為色編注報(bào)龜分鞋部,而D檢,岔E分闊部今則錦要鋼將揉資慮料母合鐘并摩編再報(bào);反轟之,若悄三伏個(gè)英分鎮(zhèn)部鹽的僑收沖入車比牌重蛛未柿達(dá)受到7屬5累%則顯要史將遇按呆前凝述襖計(jì)巾算液不舊符宿合域條享件烈的杠分芬部事再仗進(jìn)缸行僑考圾慮,確賢定策一欺個(gè)系或泡幾琴個(gè)辨分修部,使弊收株入議比姓重悠能秤夠鋒達(dá)螺到7相5英%主.1昌7由竄于絹國(guó)曠際竭財(cái)型務(wù)判報(bào)豈告剪準(zhǔn)趴則付對(duì)團(tuán)分昂部糾報(bào)些告紅有難主輕要釘形億式柳和魄次汁要徹形藥式任的麗區(qū)朵分,分泄部掏報(bào)采告塊的泊信自息克披縮慧露咐方諷式脊也錫應(yīng)世當(dāng)鎖與扒此棄相濕連.主黃要蟻報(bào)劇告錢形斜式貸的物披求露次灣要韻報(bào)搖告禍形幟式椅的浸披壤露其隨他助披朗露6吉.雀1塌.桂4分召部偶報(bào)期告餓的懇信跡息癥披震露1漿.分濟(jì)部筆報(bào)豆告輛信驗(yàn)息靠披滅露迫的螺基搖本凡要竭求1屑8企棋業(yè)迫編默報(bào)極分貸部愈的日信紙息,可窩用規(guī)下梯述戶任索何蓄方搞式憶表粱達(dá)鄭于橡企飾業(yè)棍的麥財(cái)害務(wù)束報(bào)秘告蠅中:1用禿固畏定扛的嘴解鋤釋慰方只式.2全咐部拆以店報(bào)傅表博附察注堤的園形舞式時(shí)表深達(dá).3作框?yàn)樽x報(bào)住表漂中惑專蝴門模分異列仙表忍格友表雹達(dá).2懲.分公部過報(bào)比告青的莊表聯(lián)達(dá)竟方叢式例1謊2柴-敬2若溝例1畏2選-碗1中倉(cāng)某獅股深份爐有摘限無(wú)公塵司環(huán)的途五廊個(gè)騾分混部領(lǐng)均爹為勉子就公僑司,其潔合混并劣報(bào)瞞表英詳封見駕表1收2言-滋3和體表1投2姑-歸4寸,按慚照狡國(guó)課際將會(huì)洲計(jì)菊準(zhǔn)鋒則這的脅要棉求,其馬分柄部原報(bào)愿告屈資淡料存的型格領(lǐng)式核和賴內(nèi)融容普如資表1便2搭-智5妻~表1候2腔-霜9所糾示.1熊92辰02謠12搭22拴32泄42歲52摟66圖.送1告.黑5分撓部畫報(bào)顫告峽的逃其褲他替內(nèi)傾容國(guó)仇外否的向業(yè)憶務(wù)梅經(jīng)共營(yíng)后是王指光國(guó)己外元的窯通量過鳳對(duì)珍集斃團(tuán)觸外悉部見銷集售繪或泡集打團(tuán)別內(nèi)座部畝銷鍵售,以亞及味在猶國(guó)宋家澇、茅地琴區(qū)砌間蔽轉(zhuǎn)攏移均商稼品顧取值得龜收扭入庭而稻賺遙取仔利造潤(rùn)鴨的被行物為.1巷.國(guó)旅外葉的丹業(yè)著務(wù)糠經(jīng)匠營(yíng)2性7除朋上保述奶披嚴(yán)露緩的強(qiáng)國(guó)縣外喜經(jīng)碑營(yíng)傭業(yè)露務(wù)母外魂，破如任果避一隔個(gè)局公眼司珍的芹國(guó)優(yōu)內(nèi)屯經(jīng)埋營(yíng)腦業(yè)貝務(wù)涼，圍對(duì)譯非濁集皇團(tuán)睜的愉國(guó)誰(shuí)外陳客秋戶專的啦銷依售達(dá)額芳超他過蓄了發(fā)合言并虛收病入賊額告的1索0茂%以呆上被（肅含1赤0資%）耗，揀這須些賽出做口淺銷預(yù)售仗的春數(shù)鋤額城將種要劣由胃國(guó)呈外挑或畢不隆同塊地回區(qū)貌對(duì)曬外傳披燈露森并匯報(bào)撕出騙。2循.出勁口俯銷固售2日8為綢了窗提拍供渡依曲賴膛于仆一仔個(gè)楊或辯更字多用主預(yù)要嗽客驅(qū)戶頑的恐潛死在么效肅果控的五信漂息姻，哥如絹果批公珍司釘?shù)钠繝I(yíng)靠業(yè)搖收宴入皆有1倡0仁%以累上竄是史從兩單癢一騎客百戶稍取洽得挽的抖，久這癥樣聯(lián)的叔客坦戶斧和叫銷律售廉金押額搖就池應(yīng)查予扒以盾披幕露渴（候在知統(tǒng)愛一監(jiān)控醬制楊下韻的耀客逃戶棉群黨體誼也旦被給視析為煙單簽一浙客激戶伴）肉。3喊.關(guān)直于托主戶要密客唯戶附的積信憑息2昌9中就期烘財(cái)口務(wù)夸報(bào)味告檔是崖指抖以魯中獻(xiàn)期漲為?；鶢?shù)A瓣編遠(yuǎn)制撥的仙財(cái)座務(wù)歡報(bào)突告棕。這變里嶼的胖中投期里是剪指娘短市于揭一功個(gè)勇完鋸整炸的送會(huì)廊計(jì)腐年且度瞧的躲報(bào)往告括期草間糧，踢因勿此斥，注中寶期蹲財(cái)槽務(wù)殘報(bào)霞告煩又蝴可讀解童釋葛為剃非餓年廳終澤報(bào)拿表揉的噸其稅他伍按飛一鄰定變時(shí)攤間車階壓段捐編把出降的譜財(cái)崗務(wù)眉報(bào)朵告6邁.其2鼻.宅1中減期染財(cái)珍務(wù)擋報(bào)絨告睜的眾作蜘用南及磨涉懲及田的沾問儉題6巷.歪2中授期叔財(cái)訊務(wù)必報(bào)殃告3宰0編脅制拔中裁期影財(cái)升務(wù)戒報(bào)馬告賄主懇要餓是豎為尿良校好毯的扇投忙資撓環(huán)蓄境濃及捏時(shí)腹提稿供基更巷為楊詳嚼細(xì)苦、輸有雞用憶的燦經(jīng)聚濟(jì)侵信落息黎，雅以杯利狹于座投救資斜人六、囑債關(guān)權(quán)狐人榜等跟據(jù)素此嚼而稼作壩出紗決論策片。此泳外弊，對(duì)中系期瞞財(cái)散務(wù)僑報(bào)羨告板還牛為表預(yù)患測(cè)窗企吊業(yè)脆的開年狂度代收宴益陵提卻供孫重分要月的悼依醫(yī)據(jù)怠。各償種抖問響題柳的扒核挎心紀(jì)在被于,很餅多輪產(chǎn)頓業(yè)眼的偽季喊節(jié)脊性散及目各奮季衡度墾之償間黨的防不淘同朵內(nèi)刮容,會(huì)蘿導(dǎo)波致甚收礎(chǔ)益踐、六費(fèi)歉用太和劑凈銜收域益巖在矮期咐間膊報(bào)赤表唇上取很竊大遮的而升寸降陶變雨化娛；相基對(duì)章于議短蔑期井的究報(bào)顧告,確躺定條的貿(mào)經(jīng)刑營(yíng)睬成件果菠在常應(yīng)梳計(jì)敵基承礎(chǔ)售、礙遞捧延疑以柿及饒存盛貨掠核隊(duì)算泡方軟法裁選下用宿上聲會(huì)鈴出脈現(xiàn)襯較昨大最的個(gè)分希歧,以掩致濤影妄響土中絮期補(bǔ)財(cái)擊務(wù)田報(bào)份告寄的之正攝確州性杰。3宗1我鞏國(guó)弄會(huì)幻玉計(jì)末準(zhǔn)炒則哭要粗求忽：竭中泡期鍬財(cái)悠務(wù)悶報(bào)碼告珠至勵(lì)少奮應(yīng)援當(dāng)睜包閘括晚資喉產(chǎn)陜負(fù)錘債轎表嚴(yán)、月利堤潤(rùn)炕表鄭、賽現(xiàn)情金販流諒量蟲表捐和貧附圍注,而他且稿應(yīng)扣當(dāng)腔是悲完弄整斯報(bào)糞表,其烘格責(zé)式繭和薯內(nèi)方容燦應(yīng)唐當(dāng)號(hào)與嘆上享年復(fù)度側(cè)財(cái)媽務(wù)兼報(bào)攔表端相霧一霉致,且悟要奸提號(hào)供攝比葛較屠財(cái)竟務(wù)先報(bào)批表評(píng)；6輛.腸2往.覺2中朗期秋財(cái)奔務(wù)道報(bào)贈(zèng)告近的搶內(nèi)琴容1歸.中次期芬財(cái)根務(wù)綢報(bào)蓋告著的磨編濤報(bào)右要柔求3設(shè)2當(dāng)束年叔新根施完行記的盜會(huì)伯計(jì)螞準(zhǔn)覽則慈對(duì)璃財(cái)縮慧務(wù)鉆報(bào)冶表埋格勝式腰和摧內(nèi)咬容右作月了抄修長(zhǎng)改得的,中瞧期辛財(cái)迷務(wù)崖報(bào)池表舊應(yīng)告當(dāng)番按鈴照五修掘改飲后阻的蹲報(bào)拼表賣格殖式為和酬內(nèi)議容劉編拌制,上控年容度喚比逗較森財(cái)尊務(wù)舍報(bào)輛表醫(yī)的該格絮式糾和沉內(nèi)篇容,也逼應(yīng)衡當(dāng)腥作鏡相鋼應(yīng)橫調(diào)療整臨；基觀本發(fā)的肺和喊稀銹釋栗的尤每票股敘收紛益憤應(yīng)陪當(dāng)戚在終中坐期常利故潤(rùn)遵表丈中條列愁報(bào)姜；上塘年擁度佛編睜制朝合非并預(yù)財(cái)古務(wù)口報(bào)燦表策和煎母坦公寒司貸財(cái)傻務(wù)尿報(bào)吐表謹(jǐn)?shù)?中丑期昨期雖末捉應(yīng)闊當(dāng)想編拾制宵合倉(cāng)并餐財(cái)打務(wù)隱報(bào)更表懸和脹母淺公賤司賀的摔財(cái)榮務(wù)慨報(bào)鋒表貓。3納3我產(chǎn)國(guó)刮要管求滋中膛期袍財(cái)誦務(wù)像報(bào)誼告勿中暫的齊附間注但至芝少晴應(yīng)比當(dāng)泉包兆括誤下菠列炒信別息餡：中防期擁財(cái)惹務(wù)刑報(bào)收表剖所刮采梯用組的余會(huì)書計(jì)槽政芒策鏟與沖上壞年正度恩財(cái)擠務(wù)朽報(bào)那表纏相程一電致仗的抽說箭明植。會(huì)校計(jì)遣估段計(jì)放變滾更挑的宣內(nèi)按容兔、滴理老由鉆及俊其老影蔽響堂數(shù),影別響才數(shù)躁不誤能盾確礦定顛的核，青應(yīng)跪當(dāng)舌說粥明否理拴由寸。會(huì)暖計(jì)懲差企錯(cuò)浙的晨性鴿質(zhì)享及箭其檢更續(xù)正猶金歷額膨。2耗.中營(yíng)期動(dòng)財(cái)軋務(wù)肉報(bào)懇告掙中拋的拒附偏注3景4企腸業(yè)產(chǎn)經(jīng)叉營(yíng)狠的難季惑節(jié)測(cè)性蹈或僻者頃周惰期斗性酸特喪征效。存期在限控奔制未關(guān)破系杜的塔關(guān)言聯(lián)授企刪業(yè)林發(fā)光生膊變?nèi)位W的售情性況,關(guān)往聯(lián)矩方酷之母間裂發(fā)冤生規(guī)交繁易躁的案，覽應(yīng)刷當(dāng)稅披竊露叉關(guān)浴聯(lián)融方附關(guān)雪系扒的翠性直質(zhì)哀、挺交訴易坐類待型朵和僚交充易暈要越素址。合道并腦財(cái)暑務(wù)騎報(bào)唉表披的娃合刷并鼓范秤圍蠻發(fā)撒生繁變療化歇的塌情軌況快。對(duì)認(rèn)性膛質(zhì)摧特喪別婦或布者惱金興額粥異平常今的漸財(cái)錫務(wù)匆報(bào)貿(mào)表哈項(xiàng)認(rèn)目啊的拌說劃明消。3運(yùn)5證趨券櫻發(fā)廁行臭、撲回義購(gòu)脅和苗償泊還出情吧況碼。向合所陪有邊者擋分平配飼利活潤(rùn)廣的透情構(gòu)況趟，傍包拖括雞在帖中疊期遮內(nèi)偷實(shí)優(yōu)施緊的券利刮潤(rùn)泳分去配曲和甩已童提者出路或鉆者蚊已野批嘉準(zhǔn)捧但呈尚毒未夾實(shí)濾施女的若利且潤(rùn)吊分腦配擔(dān)情梯況靈。根徒據(jù)《企瓣業(yè)示會(huì)名計(jì)能準(zhǔn)草則戶第3組5號(hào)—濃—分籍部宗報(bào)遷告》規(guī)僑定但應(yīng)雪當(dāng)慣披增露案分緒部翻報(bào)宴告盜信歪息畝的才，允應(yīng)薦當(dāng)奸披握露郵主謎要妥報(bào)畝告推形請(qǐng)式踢的兇分慰部黑收吐入漏與平分職部召利貫潤(rùn)蒸（挑虧邀損贈(zèng)）排。中傷期街資臭產(chǎn)前負(fù)鐮債畝表緊日音至寄中貪期杏財(cái)贈(zèng)務(wù)荒報(bào)虹告午批議準(zhǔn)毫報(bào)筆出遙日甲之工間牙發(fā)緣瑞生冊(cè)的藥非嗓調(diào)定整聲事花項(xiàng)其。3麥6上驕年焦度渣資受產(chǎn)兆負(fù)綿債寫表述日彎以盼后瓶所扮發(fā)票生運(yùn)的好或舉有拆負(fù)捕債就和塞或糟有賽資拒產(chǎn)霧的拉變封化尾情棉況鴿。企荒業(yè)勁結(jié)忍構(gòu)鋸變粘化乳情農(nóng)況茂，暖包賊括臭企罰業(yè)利合奔并御；師對(duì)噸被唯投悠資董單睡位只具題有鼻重駱大況影遠(yuǎn)響券、男共周同求控獸制蘭關(guān)掃系嶼或叼者孟控孫制瞧關(guān)如系答的差長(zhǎng)訓(xùn)期罷股廈權(quán)沒投姓資言的棕購(gòu)禽買等或王者混處室置著；和終虜止欣經(jīng)勢(shì)營(yíng)面等沖。其羽他保重漆大纏交明易吉或極者侍事姨項(xiàng)魂，蠶包規(guī)括剩重榨大煮的壁長(zhǎng)鐮期股資減產(chǎn)鵝轉(zhuǎn)腔讓疊及蔥其嫂出葡售略情布況太、史重誘大諸的介固持定索資樂產(chǎn)脖和疼無(wú)嘩形毛資罩產(chǎn)萬(wàn)取繡得勸情備況犧、轟重閃大吳的出研愧究禍和巨開卵發(fā)藍(lán)支賢出良、第重們大厭的兼資月產(chǎn)形減懷值千損守失閥情跪況卻等釋。3消7我槍國(guó)朵會(huì)舅計(jì)廢準(zhǔn)比則襲對(duì)電這償方沫面分的挪要燒求早則票較減為納簡(jiǎn)幅單城、即實(shí)被用桌。炒具援體囑內(nèi)宰容旺包句括獨(dú)：企鹽業(yè)司在萬(wàn)中誤期日財(cái)萄務(wù)鉛報(bào)錦表熔中耍應(yīng)惑當(dāng)俱采吼用婦與岸年柄度良財(cái)?shù)膭?wù)醋報(bào)筑表甩相辱一振致格的組會(huì)和計(jì)棚政咽策罩。中憲期退會(huì)劍計(jì)界計(jì)鍋量忌應(yīng)楊當(dāng)蝕以呼年魯初旗至鋸本贈(zèng)中鐵期鞭末怠為辨基都礎(chǔ)筑，棚財(cái)炒務(wù)窮報(bào)敗告鬼的冷頻疑率模不速應(yīng)閣當(dāng)傲影簡(jiǎn)響奶年喝度母結(jié)赴果車的閣計(jì)醒量螺。1寬.會(huì)裕計(jì)疫準(zhǔn)斯則奴的泛總筋體器要巡壽求6屋.斬2煌.罵3中扣期獎(jiǎng)財(cái)村務(wù)畏報(bào)塘告脈的研確刺認(rèn)隔和病計(jì)卷量3畜8企鴉業(yè)武取漠得車的乎季狡節(jié)常性制、輛周累期侮性續(xù)或律者丟偶俘然環(huán)性緞收族入州，翼除種會(huì)魯計(jì)奮年昆度裙末怖允即許傅預(yù)躁計(jì)買或妹者樸遞肺延司的蹈之瘋外燭，近應(yīng)籃當(dāng)魄在煩發(fā)扣生套時(shí)厚予彼以零確寨認(rèn)巴和曲計(jì)比量量，星不白應(yīng)奔在章中涼期潮財(cái)神務(wù)污報(bào)捧表扯中籌預(yù)稈計(jì)信或燦者例遞征延廟；舟企糖業(yè)案在根會(huì)緒計(jì)秀年奔度偵中求不錯(cuò)均默勻器發(fā)是生呈的弱費(fèi)摩用淚，櫻除手會(huì)僅計(jì)侄年頃度晝末穴允甲許譯預(yù)符提繩或驚者叢待衣攤乞的種之誤外騰，似應(yīng)乖當(dāng)壇在銅發(fā)渴生露時(shí)販予泡以付確起認(rèn)技和壇計(jì)薪量走，炒不甩應(yīng)茄在析中板期云財(cái)焦務(wù)織報(bào)結(jié)表勝中耍預(yù)惱提晉或健者塵待堂攤遵。3觀9企谷業(yè)慕在丈中餐期壁發(fā)猴生珍了醋會(huì)扇計(jì)歐政鴉策謎變潤(rùn)更漠的龜，講應(yīng)碼當(dāng)帶按拼照《企疑業(yè)盈會(huì)添計(jì)籃準(zhǔn)寧則弱第2魚8號(hào)—筍—會(huì)符計(jì)蟲政嘴策樸、巧會(huì)事計(jì)嚴(yán)估粥計(jì)秤變胖更材和典差灘錯(cuò)加更阿正》進(jìn)仍行鵝處口理?xiàng)l，豬并先在建附懇注武中你作訪相妥應(yīng)漢披撓露頓。4仗0在謝中茂期睛財(cái)移務(wù)狠報(bào)藍(lán)告筒期慈間百內(nèi)桃，感若至發(fā)鳥生薪了姨存欄貨淘跌發(fā)價(jià)甩損鍬失勿，儀應(yīng)富當(dāng)會(huì)在王所倡處集期膽間是的扎中視期飄財(cái)沿務(wù)呆報(bào)花告籮中娛予剩以寫確好認(rèn)球；而貢這耽樣是的城跌遵價(jià)矛損抄失件在供下君一懶個(gè)課中困期征財(cái)洪務(wù)濱報(bào)嫌告跪期園間窮、專但趣同賣一逮會(huì)哈計(jì)襲年棍度悟內(nèi)齡轉(zhuǎn)槍回倒時(shí)徹，烏則路應(yīng)跡當(dāng)況在凍已興確答認(rèn)儲(chǔ)的晴損盜失照范犬圍衛(wèi)內(nèi)畫再嬸予活確常認(rèn)希。2臉.特暈殊域情綢況覆的尺舉變例須說造明4敘14方2假趨設(shè)且第暢二吳季苦度毀的末市辰場(chǎng)捉蕭緣瑞條暢有園繼右續(xù)腰下毅去震的灑趨享勢(shì)敬。泉四犯?jìng)€(gè)甜季滑度沖的埋銷修售乖情綁況句詳雖見且表1茫2舒-答1碼1。4引34洗4由單于閥每側(cè)一弦中腸期艇報(bào)脖告您的拆期蠅間梨都康被咳視背為或年任度放報(bào)互告壞期誼間第的級(jí)組寧成僑部銹分塞，墻累量計(jì)什的鏡銷蹄售聾成飛本柏應(yīng)紐奉與銹年尾度戚內(nèi)馳按司成梅本構(gòu)與洋市蘿價(jià)敗孰這低駕原躺則導(dǎo)計(jì)匯算淹的辯結(jié)榜果狼一校致奸相該符霸。透對(duì)購(gòu)此璃，疑我掩們壟可鞋作已如袋下不驗(yàn)傳證洪：年念內(nèi)紡銷籍售醋數(shù)豆量=練1眾5誓0挖0螞+為1柜8撥0刑0稀+魯2變0文0鍛0糾+岔2罷5鑰0柳0彈=吩7值8日0冤0散(件)按枯先雕進(jìn)仇先眾出墊法搶的擁單尿價(jià)=予1煩0恐(元)銷肺售巴總朵成帥本=府7蘋8耐0聲0×努1陵0此=近7覆8左0筑0唉0（結(jié)元毫）期蕉末奴存謠貨膽跌理價(jià)伶損蠶失＝1泉2淘0演0棍×俊(娘1緩0拋-慕8或)涼=識(shí)2藝4棕0早0（豪元拍）本冬期繩銷英貨童成掙本=匆7醒8均0兼0妄0恐+姐2母4合0蔥0技=匯8冒0菊4捕0囑0（惡元抗）4芬5使欠用醋標(biāo)馬準(zhǔn)閃成巨本捧法曲（孔計(jì)傲劃寇成鬼本味法州）臉確充定回存膨貨叉和蹈產(chǎn)際成浩品芬成傻本截的釋公醉司皆，短其遵報(bào)逝告胞差反異物的恐處坡理事程送序矩和嘉方滔法北也深應(yīng)搏與解會(huì)宰計(jì)梢年鳳度裁期乏間炒保巴持憤一席致彈。預(yù)回期負(fù)在姿會(huì)捏計(jì)差年鴿度換內(nèi)勾將征被饞全煌部班調(diào)紀(jì)整況的龜購(gòu)凈入鋼物聽品頸的頃價(jià)分差肅和咸量勢(shì)差壘，廈一撤般漆在塘中甲期躲財(cái)斗務(wù)弄報(bào)艷告未期諸間爺內(nèi)爺遞灰延毀攤滅入遷成英本債費(fèi)顯用資。然少而驗(yàn)，爹未冶預(yù)膏期葉出攜現(xiàn)蜻的悉差爛異筋，茶要榨在效中碌期轉(zhuǎn)財(cái)外務(wù)音報(bào)扣告價(jià)時(shí)拜，皂按蘿會(huì)哈計(jì)跟年簡(jiǎn)度蜂末涂使何用向的甜同維樣渡方饅式丑報(bào)舟出報(bào)。4疏6美揪國(guó)驕財(cái)歪務(wù)沈會(huì)交計(jì)目準(zhǔn)束則束委徑員詳會(huì)臺(tái)第2架8號(hào)閑意戶見類書社：非撓產(chǎn)織品羽銷布售論成有本胞的收其拘他循成桶本是費(fèi)后用碑應(yīng)驗(yàn)作來為圖中廚期史財(cái)證務(wù)裳報(bào)扯告帖期拌間牌的塌成相本例費(fèi)餓用沒而倘結(jié)旬轉(zhuǎn)積當(dāng)賽期揪損耳益暑，察也趙可溪以撤在椒估鎮(zhèn)計(jì)更的就受臘益帖期交限墾或趁產(chǎn)喊生范作狡用撇的剛幾嚴(yán)個(gè)可中跨期禿財(cái)構(gòu)務(wù)通報(bào)死告耕階見段纖中類攤勤銷塊。3范.其你他闊方鬼面養(yǎng)的爬內(nèi)臺(tái)容4料7發(fā)優(yōu)生貫在秤某派一支中燒期壁財(cái)股務(wù)藏報(bào)駁告澡階共段屯的店成鞋本懶費(fèi)禍用坑，閱在襪難槍以望確哄定絕其題受犯益控期裳間肝時(shí)賢，訪應(yīng)插由翁該王期知的凳損待益慎負(fù)森擔(dān)勸。不次允鍬許叢將鄙上趟述懶特故殊招的塌成務(wù)本鋼項(xiàng)糟目羊隨赤意屋地密指爆定弱于蘿某受一荷中挨期住財(cái)話務(wù)榴報(bào)便告循的聽期盟間愧。在酒同這一覽會(huì)畝計(jì)役年些度鵲內(nèi)原，誰(shuí)若暢某憶中瓣期握財(cái)棕務(wù)驗(yàn)報(bào)密告煎期爆間鍬發(fā)漁生賓有遲不掏應(yīng)偵在喪一俯個(gè)猜年妄度脂內(nèi)獻(xiàn)遞循延占的匪利販得辨和鎮(zhèn)損條失烘項(xiàng)繁目曉，兩應(yīng)得由碑該談中沒期圓財(cái)微務(wù)傻報(bào)應(yīng)告副期近間壇負(fù)送擔(dān)腸，研而賢不顧在犯其漆他畜中倍期驗(yàn)財(cái)篇?jiǎng)?wù)鋪報(bào)派告膨期參間澤遞鏈延。4織8國(guó)乏際劈燕會(huì)灘計(jì)遠(yuǎn)準(zhǔn)靜則趴對(duì)恨此緣瑞的賭要礦求墾為副：更應(yīng)燭在賓每無(wú)個(gè)經(jīng)中揀期徐確獄認(rèn)帥所原得朽稅嘗費(fèi)艷用師，見確極認(rèn)歲時(shí)爭(zhēng)應(yīng)榮依庭據(jù)襪對(duì)糧整狡個(gè)忘財(cái)鼓務(wù)列年黑度永預(yù)齡期俘的廊加仆權(quán)份平仔均饅年鼓所博得齊稅輪稅潑率桿的常最帽佳藥估裙計(jì)經(jīng)。旁如博果政估驅(qū)計(jì)堂發(fā)膠生像變屯化少，杰可至能命需合要靈在貿(mào)該哀財(cái)效務(wù)壺年塘度失內(nèi)紛的映以運(yùn)后妄中厚期薯予猴以僅調(diào)憂整箱。我咳國(guó)下會(huì)垮計(jì)國(guó)準(zhǔn)笨則胡未狼對(duì)雄中姓期住財(cái)尊務(wù)愛報(bào)梳告測(cè)的您所躍得縫稅肅處筍理塘提味出栽明叛確稱要播求初。1脾.中沉期艇財(cái)挖務(wù)蛾報(bào)插告張中序有系關(guān)勒所芹得被稅觀的時(shí)規(guī)溉定6笛.鬧2尖.戚4中陷期唐財(cái)爭(zhēng)務(wù)啊報(bào)歡告爐中房誠(chéng)的鋪所隊(duì)得刪稅儲(chǔ)會(huì)展計(jì)4珠9我組們徐這訊里鋪舉獸例董對(duì)悟上權(quán)述擁國(guó)歷際仆會(huì)跑計(jì)攔準(zhǔn)律則慢的舅要款求極予狀以回解紅釋諸說儉明劉。例1相2伶-怠4設(shè)庭某透公架司輕在項(xiàng)會(huì)間計(jì)腹年貴度錄內(nèi)尋第冊(cè)一愚季劣度霧的請(qǐng)利團(tuán)潤(rùn)渴額揭為4完0萬(wàn)滴元,預(yù)荷期江全夕年減利嗽潤(rùn)微額澆為2老0酬0萬(wàn)分元.以塌年外度潔收聞入茄為尺計(jì)牢算杰依怒據(jù),該舒公貓司撇按3歸3水%的調(diào)比燥例唉稅優(yōu)率偵繳均納殘所咐得禽稅.再衛(wèi)設(shè)策由倡于軌受柳該桂公不司道折樸耗窯、員計(jì)捐算柿等嫌方縮慧面芹的眾影版響,估犬計(jì)朗的恐利節(jié)潤(rùn)萬(wàn)額那與金應(yīng)場(chǎng)納降稅呢所互得垂額野間帳的笑永蛾久成性夢(mèng)差仿異凈額榜為5萬(wàn)嬸元,全炊年傘的齡免蓮稅布收玩入綱為1沖5萬(wàn)馳元.該沫公降司念據(jù)毛此鹿資嚷料春計(jì)蠢算野稅亭負(fù)推比軟率棵的彼過舉程由如龜下挪：2剪.中棗期那財(cái)來務(wù)匠報(bào)添告巴中堡有旗關(guān)擔(dān)所與得辛稅扣的禾處服理舅過歐程5碰0預(yù)鉤計(jì)主的刃年玩度鼓應(yīng)姻納多稅累所雁得誕額=遵2殼0益0存+滴5鼻-森1喚5待=已1臣9縮慧0悉(萬(wàn)猛元)預(yù)您計(jì)聯(lián)的溫年初度哈應(yīng)旺納濤所拼得敗稅手額=味1捷9偷0×確3帖3現(xiàn)%尼=緒6哄2陰.械7即(萬(wàn)權(quán)元)預(yù)孕計(jì)何的匙有這效榆稅肅負(fù)羊比路率=愚6說2泉.脫7間/緊2板0歐0×傍1侵0距0脾%=盯3患1纖.孩3框5艇%這臘個(gè)雖稅聰負(fù)惹比計(jì)率乏可紫用粱來乓確打定埋第浴一仰季罩度嫌的喜所唉得歪稅尿項(xiàng)顯目始。該徐公片司組季弓度資應(yīng)樂預(yù)害繳芒稅可額=趟4棒0×涼3鞏1侄.停3盡5復(fù)%=稈1董2朽.滅5森4（殃萬(wàn)慢元借）應(yīng)弓作北的收會(huì)終計(jì)投分謀錄王為授：借全：樸所甩得撿稅撐費(fèi)膨用1尸2乘5赴4誓0膏0貸頭：搞應(yīng)狂交欺稅由費(fèi)—吩—應(yīng)算交字所筑得橡稅1異2清5濕4呼0診05曬1我史們箭再協(xié)假承設(shè)聲，論在遍當(dāng)記年莫第堤二始季釣度牽，逃該糕公也司乎實(shí)駕際誰(shuí)盈錯(cuò)利降額雪為6袋0萬(wàn)請(qǐng)?jiān)獨(dú)w，寄再瓦次市預(yù)趕計(jì)黑的府全逃年棋利肆潤(rùn)好額謝為2愿2績(jī)0萬(wàn)翅元蝕，盯預(yù)勒計(jì)勁的方差啟異勉數(shù)饅額孫和礦免寇稅笑收星入栗額出不保變助。乎該吃公摔司抖可航作細(xì)如哈下鮮修垮正泰計(jì)濫算戀：預(yù)今計(jì)劃的贈(zèng)年日度綱應(yīng)噴納鉆稅手所馳得骨額=飽2須2捷0羨+飲5饅-惱1國(guó)5品=職2沸1英0亂(萬(wàn)具元)預(yù)個(gè)計(jì)姜的識(shí)年慈度牲應(yīng)追納膜所爸得根稅撓額=輕2久1掃0×標(biāo)3耗3釣%陳=兔6適9倘.境3農(nóng)(萬(wàn)支元)預(yù)糾計(jì)概的早有念效啊稅穴負(fù)尼比賄率=淹6昌9余.勻3億/石2秤2蒜0×連1隊(duì)0柜0扯%猶=糟3唱1征.腿5宋%該蛾公荒司酷第踢二