盡職調(diào)查報(bào)告的撰寫

盡職調(diào)查報(bào)告的撰寫2013年9月4日目錄

一、盡職調(diào)查介紹二、盡職調(diào)查的準(zhǔn)備工作三、盡職調(diào)查的方法和步驟四、盡職調(diào)查的內(nèi)容五、寫盡調(diào)報(bào)告的經(jīng)驗(yàn)1、盡職調(diào)查的含義盡職調(diào)查是指企業(yè)并購(gòu)活動(dòng)中，投資者圍繞目標(biāo)公司展開(kāi)的，對(duì)與投資有關(guān)的各種客觀情況的調(diào)查研究。因根據(jù)民法有關(guān)原則，購(gòu)買方對(duì)交易標(biāo)的有關(guān)情況的了解是其權(quán)利之所在，故稱之為盡職調(diào)查，意為依據(jù)交易規(guī)則而享有的職權(quán)。反之，被投資方有義務(wù)和責(zé)任如實(shí)對(duì)企業(yè)信息進(jìn)行披露，從對(duì)方這個(gè)角度來(lái)講，叫盡責(zé)披露。2苗、贏盡木職之調(diào)拿查冶的辯分嘩類包趨括?。簠栘?cái)拍務(wù)梢盡笛職子調(diào)返查、法料律乒盡剝職導(dǎo)調(diào)除查、稅誘務(wù)旬盡粗職說(shuō)調(diào)蒙查、業(yè)稿務(wù)垃盡羊職腦調(diào)潛查栗。一揚(yáng)般林組歉成襯聯(lián)妖合動(dòng)調(diào)恩查參組撿，雄進(jìn)衛(wèi)行包全染面捷盡寫職覆調(diào)養(yǎng)查蹈。3纖、享盡喊職近調(diào)俘查概的做作箭用（律1仙）拒并饑購(gòu)覆決儀策苗的習(xí)依波據(jù)（鍛2縮慧）盲規(guī)勢(shì)避蔽風(fēng)即險(xiǎn)似的臂依暫據(jù)（灑3忍）反確宜定軍整企合臨方扒案觸的享依撞據(jù)（腫4?。┒未_水定獸談素判詠價(jià)碑格飛的睛依鑼據(jù)4卸、詞不倆同托的細(xì)投蠻資阿者兄對(duì)享盡放調(diào)呼的形側(cè)偶重賞點(diǎn)除旱基榜礎(chǔ)祝調(diào)園查健相追同慕外攤，杏不腳同咱類怠型昏的韻投輛資巾者沉對(duì)不盡袍調(diào)沖的云側(cè)理重臂點(diǎn)志有丟所縮慧不老同顆。（鐮1輔）下戰(zhàn)旗略句投駐資筋者巧（焰產(chǎn)位業(yè)垃投險(xiǎn)資淺）項(xiàng)具晃有勝濃現(xiàn)厚前的律產(chǎn)滅業(yè)話背寇景破，瓣一擊般晌投竹資卡于猶與賽本建企愚業(yè)晶相錯(cuò)同淹或售行肌業(yè)著相晃關(guān)均的心企疼業(yè)述，附很碧多壯戰(zhàn)斧略派投塑資為者積尋景找哥目恩標(biāo)僵企呈業(yè)出的乞目睬的竿就冷是粒為敞了腰實(shí)竄現(xiàn)帶產(chǎn)謊業(yè)差擴(kuò)械張蜂機(jī)枕遇撿，舞所泛以習(xí)看董重定的沉是嘆投傻資坑并倡購(gòu)亦后投經(jīng)若營(yíng)健效溝益導(dǎo)增榜長(zhǎng)律能乘力自，感注讓重漆的現(xiàn)是謙整按合厘的歪協(xié)詳同蒜效愧應(yīng)馬能笨否升發(fā)睛揮張。校其汗盡腔調(diào)艇比弊較戴側(cè)言重悅于珠業(yè)撿務(wù)絕和抖市自場(chǎng)絡(luò)。（要2席）吸財(cái)遇務(wù)醬投六資受者嘴（耐P奶E涂、壟V付C妖)爆具默有捧明鞭顯揮的桃資倚本反市穗場(chǎng)投導(dǎo)拖向掃，尾看斃重綠的陰是甲投慘資蓄并謊購(gòu)嫂后劃的籍資駕本倆增疾值妙能衛(wèi)力爆，箭追之求役的往目兆標(biāo)傍是杜Ｉ太Ｐ康Ｏ既上姥市商，襯一烤般鼻而螞言揪，慣團(tuán)惑隊(duì)技、谷業(yè)瓦務(wù)溜、罰市莖場(chǎng)柄、蒜技衡術(shù)財(cái)、貸財(cái)銹務(wù)棄、哨核月心不競(jìng)巡壽爭(zhēng)計(jì)力混是存風(fēng)欺投派最旬關(guān)態(tài)注級(jí)的紗六習(xí)個(gè)駝方牲面術(shù)。目誼錄一功、紋盡癢職辣調(diào)宵查亦介厘紹二柿、援盡凳職礎(chǔ)調(diào)值查愈的趟準(zhǔn)傷備絮工炒作三角、零盡料職案調(diào)斑查新的己方監(jiān)法松和凍步自驟四教、皆盡絮職際調(diào)突查戚的必內(nèi)妻容五役、抗寫訪盡劫調(diào)熔報(bào)盈告境的僵經(jīng)協(xié)驗(yàn)1項(xiàng)、隙組棕成工盡壺調(diào)副隊(duì)兄伍牙，廣進(jìn)總行嫁合錄理串分漲工2竟、窯雙迫方先簽架署杰《希保乏密虧協(xié)全議雅》3撿、鄭確打定嬌盡代職今調(diào)客查獨(dú)的滾基輛準(zhǔn)茫日4采、送確漿定災(zāi)盡吹職誓調(diào)躬查蘿的拳范端圍5康、那制廊定悶盡秩調(diào)糾方薄案盡竊調(diào)龜方保案央除賄包圖含套以乳上識(shí)四盤個(gè)漸方館面桐內(nèi)冤容問(wèn)外餅，偷還催可注包少括街各疼組趨互侄相弄的周聯(lián)寬系棍方凱式秧、階與挽對(duì)繭方鉛的弦銜寒接來(lái)方遼式臣，榜盡天調(diào)毫順桑序批安姥排線、炒時(shí)曬間勞安基排霉，壟重飛點(diǎn)兆事蝕項(xiàng)灘提侵示共，跪以拋及睜對(duì)鋤盡井職捷調(diào)首查創(chuàng)的閑相器關(guān)男要棗求狀等氧?；槭巧该磳?dǎo)丘盡稼調(diào)盈工傍作欺順瞧利書開(kāi)勇展陪的悔實(shí)緣瑞施絨方判案匆。目距錄一傾、哭盡者職精調(diào)寬查勺介漿紹二突、叛盡兇職辨調(diào)走查運(yùn)的覆準(zhǔn)悔備攝工蛛作三賄、鬼盡刑職候調(diào)稻查吳的園方捐法躬和必步象驟四石、抵盡郵職飄調(diào)粘查硬的避內(nèi)困容五睡、饒寫溉盡覺(jué)調(diào)可報(bào)比告膜的預(yù)經(jīng)勝驗(yàn)1網(wǎng)、蛛擬裕定玩大彩綱分剝組蛋草憶擬趕材紫料責(zé)清希單物，棋匯職總趨成墾為犬盡輔職毛調(diào)拾查謎大原綱但。2徐、蹤蝶收查集廚資叨料3煎、饑資欄料丸摘性錄法揀律喝組妨是會(huì)要印求郵做抓好福摘喜錄世。4嫌、逢現(xiàn)路場(chǎng)追調(diào)輛查帶掩著那問(wèn)掘題嫩當(dāng)秩面已溝些通春、直做坑好狹筆滑錄被，銜現(xiàn)犁場(chǎng)渣拍籮照灶、評(píng)再湯次秩請(qǐng)喪求沫補(bǔ)本充噴材摟料突。5愧、啞分卸析散材大料發(fā)脆現(xiàn)宜問(wèn)輩題鞏、跨找岸出宜瑕餓疵滅、估歸槍納乘優(yōu)租點(diǎn)佩、碗揭爪示油風(fēng)莊險(xiǎn)椅。如親何被發(fā)嘉現(xiàn)張問(wèn)擇題滴：評(píng)首召先想，走看勁是鳳否結(jié)達(dá)蹲到吩法羅定柴的途條概件幻玉，幅該韻有雨的鬧是未否呆有證；適其望次紹，躁相同關(guān)神程流序?yàn)E是照否隔合凝法沿，乘程應(yīng)序伐合促法棒與塞否儉關(guān)捆乎晉效陳力勁；因最華后結(jié)，葬判乘斷艦相披關(guān)怨事來(lái)項(xiàng)另會(huì)益否喘對(duì)憑權(quán)駛益扮、華對(duì)劍合灘作甩產(chǎn)侄生餃影值響墳。利總森之拳，放問(wèn)絨題段藏泰在誼細(xì)圈節(jié)宅中駝！6股、骨出證具僻報(bào)辜告目惡錄一倆、拍盡劍職憲調(diào)濃查盛介跳紹二教、逼盡坊職喬調(diào)遠(yuǎn)查庫(kù)的悶準(zhǔn)癥備不工遣作三田、鄰盡伸職雁調(diào)餅查褲的躲方被法化和刮步次驟四綠、計(jì)盡鬼職朽調(diào)凡查五的隔內(nèi)狠容五擔(dān)、禿寫塊盡常調(diào)穿報(bào)閑告鳳的次經(jīng)服驗(yàn)（賢一水）悅標(biāo)廟的蠢企焦業(yè)機(jī)基喬本出情劃況1脅、蠻標(biāo)蝕的杏企效業(yè)王的蠢主黑體摔資輸格包諒括革企極業(yè)磚注斥冊(cè)忠信顆息字、珍相乘關(guān)翼證稱照顆、嘗所寺獲兄得舅的攜行謀政貞許犧可梁，裙以藥確暫定糟目鑼標(biāo)校公爸司盲是管否殲具澡有頃合慰法捎的塔主奮體番經(jīng)急營(yíng)漁資夢(mèng)格茫。盡注調(diào)舅辦怪法：捉復(fù)烈印嚷相呢關(guān)艦證羽照菊，類復(fù)巷印兩《份章駝程現(xiàn)》詠，虎并斤對(duì)食照荒核真實(shí)抬。關(guān)薪注：肥證廣照茄是粗否怒齊塊全府；柔年夸檢裕情婆況停；鉛經(jīng)宮營(yíng)茶資暑質(zhì)犬或筋行互政銜許什可沫是族否捐過(guò)椒期吩；形公件司癥目澤前升經(jīng)拘營(yíng)林的怎業(yè)屈務(wù)荷是彼否掀超擾出軋營(yíng)寇業(yè)犁范誰(shuí)圍法。目騾的：斤首擁先攤確貨定匪主煤體串資演格解是眉否強(qiáng)齊派備曬，斷是贈(zèng)否村能玻保逐證騙持球續(xù)泰經(jīng)喇營(yíng)笑，雪其漠次藥搞爛清雄標(biāo)康的株企襯業(yè)確是跟否螺有死將姑招符致笑工克商季、設(shè)質(zhì)垂檢彩及慶其孔他美行榜業(yè)斗主懂管刮部屢門廢處傍罰鍛的生風(fēng)足險(xiǎn)懸。2對(duì)、仗最常新唱股移東痛及震出捧資吹情哈況可裙以籮用嘉出舟資慮信減息套表漠、頃出椅資攜結(jié)接構(gòu)騙圖疤等雷形雹式套表；主校要莊股革東諷背助景想情魔況壁介跑紹；公農(nóng)司疤的頁(yè)控殖制移關(guān)蠻系誼圖言，牧實(shí)餡際駱控夏制臭人悄。關(guān)曠注：億注游冊(cè)代資溉本賞是貧否栽全脈部武到啊位夢(mèng)；覆驗(yàn)反資研報(bào)果告姐是棗否晴齊侮全寄、購(gòu)有胸效伙；羅非當(dāng)貨恐幣播出陡資喚的鐵比查例各。盡密調(diào)芳辦蘿法銀：寫復(fù)距印劍驗(yàn)夕資杰報(bào)量告倒，扔對(duì)書照家公鉆司甘《聞?wù)骆湷探放?，沃關(guān)蠅注啞工霉商槐登踢記尤信醉息誓與繡《反章疏程黎》仔約死定超是嫂否殼一你致刷。3皮、剪股絕本猶演球變次過(guò)忍程乏及沫歷港史要沿肅革目備標(biāo)抗公禽司讓的貌歷紹史天沿婦革益是辟公販司埋成被立次時(shí)游的陽(yáng)背鼓景象、休所翁取使得蹈的刊政幅府亂批麗文誘，餡成襪立薦的平經(jīng)慣過(guò)遙，蒼以義及秘成高立表后廟發(fā)族生啄的笛重撕組杰、隔合沈并省、服分爭(zhēng)立盛、顏增路資腸、惑減革資沫、優(yōu)股夫東緣瑞或夢(mèng)發(fā)籌起完人洗變?nèi)缁?，敵注描?cè)赴信全息聲發(fā)給生宣從杯而詢到磁工流商仍部鴿門題進(jìn)熟行替變傷更壘的艘情響形陣。重俘點(diǎn)禁關(guān)趙注牌：搖組近建咐過(guò)敵程英是季否條合屆法貍；睜目斷標(biāo)輪公愚司案取交得策的級(jí)各為種恥資構(gòu)產(chǎn)繪、睬權(quán)刮益跪的敵合著法著性國(guó)，挑歷遇史編沿氏革褲可神以殘有黑助緣瑞于康判導(dǎo)斷臘公度司匙資奶產(chǎn)蝴來(lái)噸源回的輕可己靠而性算；迅在揮合汪并討、體分壁立意過(guò)咱程露中站是捧否榴有膨需渣要填承營(yíng)擔(dān)很連取帶奸責(zé)偵任篇的點(diǎn)情勤形宿。盡悶調(diào)弊辦扒法：纏相腎關(guān)餓變爽更驢信先息藥可仍以丙從洋公雜司嘗登抹記碎檔城案燒、研公精司辮文隨書殺檔充案籌中派獲紛取脅。倒我逆?zhèn)兌⒁幻馨阄r要幅求覆到劇當(dāng)昆地梢工專商愿部捕門縮慧打料印禿公陸司柳登加記茫檔慚案炊。復(fù)訓(xùn)印像成眉立殿時(shí)搭的定各局種庫(kù)政傳府緣瑞批毛文繡和灑股泛東押會(huì)夢(mèng)、樂(lè)董碗事圖會(huì)障決歇議長(zhǎng)、傻各獎(jiǎng)種睜變億更船合狼同飽、柱以腹及牙評(píng)繡估稠驗(yàn)濁資擇報(bào)域告遺等描。4物、饑法擱人瓣治富理惑結(jié)面構(gòu)法罷人頭治么理巧結(jié)鮮構(gòu)播是們現(xiàn)墾代嘩企稠業(yè)鏟制獸度驚的撥主壓要瘋內(nèi)緊容湯。法步人懶治趙理敲結(jié)擺構(gòu)危是伶指幟企磁業(yè)乓內(nèi)愛(ài)部名權(quán)四力貸機(jī)武構(gòu)項(xiàng)的部設(shè)刮置袍、革運(yùn)渣行封以益及桐權(quán)撿力逆機(jī)饑構(gòu)蠶之夢(mèng)間自的耗聯(lián)奮系德機(jī)油制俯。納建報(bào)立玻法富人甩治盯理觸機(jī)軍構(gòu)繡的娘核德心西內(nèi)休容某是嚼在鏟企被業(yè)慶內(nèi)眠部榨構(gòu)蜓造松有蒜效固的取權(quán)石力營(yíng)制課衡隨機(jī)逐制燦。完能善摘的熊法謎人艷治嘴理狠結(jié)返構(gòu)賄，宜包英括桐建腿立薯股秀東場(chǎng)會(huì)兔、言董誓事低會(huì)把、潑監(jiān)遮事迫會(huì)權(quán)、為經(jīng)猜?tīng)I(yíng)身層旋，哪這經(jīng)“觸三避會(huì)鴉一滿層引”購(gòu)分滴別院代雷表球了悲公姑司經(jīng)的跌權(quán)組利悟機(jī)萌構(gòu)咸、菜決復(fù)策助機(jī)慢構(gòu)控、撓監(jiān)余督辨機(jī)栽構(gòu)翁、獄執(zhí)噸行吹機(jī)首構(gòu)地。盡宮調(diào)臺(tái)辦凳法：鍛復(fù)詢印避公棚司傘《害章跨程逆》尊、妄股至東糊會(huì)群、憤董蝦事震會(huì)褲議眠事艱規(guī)期則未，櫻相棍關(guān)謹(jǐn)會(huì)釣議講召寺開(kāi)細(xì)情召?zèng)r受及叨會(huì)姜議任決敢議禍等工。關(guān)汪注：垮董葵事乖會(huì)儀、蝴監(jiān)洗事登會(huì)騰和賺經(jīng)鍵理同層惠的喪人躲員慘名蘭單茶，累設(shè)祥立有是破否斃與味《們公哲司紅法闊》估、顧《宣章吳程琴》低的繼要唯求張一尼致梳；盆董姨事字會(huì)襖的遇議盜事閘規(guī)第則罪與你決測(cè)議驚方孟式儉，案是報(bào)否恨符裕合駕《療公哀司謎法?！妨乙?guī)尿定肺，剖是命否前有悅不產(chǎn)利荒于覆并謀購(gòu)級(jí)的發(fā)特譜別倉(cāng)約喊定傾；勒相塘關(guān)拘機(jī)捕構(gòu)斜能窗否幼不清受半干毛擾此，碎依睬法糞履閉行悼職編責(zé)斃。5釋、瞎組仿織欺結(jié)坡構(gòu)企懸業(yè)著的紐奉組堵織肅結(jié)蝴構(gòu)霜是歷企敲業(yè)膀內(nèi)失部傻的省職謙能砌部纏門暮設(shè)苦置望情套況帝，丟說(shuō)咽明老了較企蔑業(yè)橋是遭以壤一鹽種封怎朱樣賭的純?nèi)嗽磫T類配貿(mào)置狀方粒式堡，事開(kāi)待展勾生夾產(chǎn)學(xué)經(jīng)煉營(yíng)塌，煤應(yīng)費(fèi)對(duì)以市誓場(chǎng)橫競(jìng)嗚爭(zhēng)仗。企馬業(yè)擋組勒織票結(jié)甩構(gòu)懸分川為瓦內(nèi)稈部征組曬織懇結(jié)旦構(gòu)草和些外蟻部辨組神織怕結(jié)襲構(gòu)芳，徒內(nèi)佳部館組謎織畝結(jié)貧構(gòu)擴(kuò)即哲總置部冷部廉門叔設(shè)滑置旨，量外宿部逝組彼織懶結(jié)高構(gòu)甚是占集表團(tuán)昆下察面桐的釋分尸公騙司搬、鎮(zhèn)控什股孝子但公府司右、踩參蜜股牌子拘公愁司柱結(jié)卸構(gòu)包。內(nèi)賢部已組燭織柴結(jié)損構(gòu)前可吵以凝組包織膜結(jié)躍構(gòu)赤圖待表毒示滿，醒外私部地組掛織喘結(jié)練構(gòu)預(yù)可從以胳用如表絹格忙的愉方憤式黃，籌給交人填以辣直援觀淡印機(jī)象畢，遙使我人晌一找目素了埋然鞏。關(guān)做注：珠部侮門貿(mào)設(shè)截置拜是攔否項(xiàng)合瓶理崗，爆部窯門紹職郊責(zé)蠶是迫否旋明質(zhì)確還。案遭例雞：①凈某敵公姥司頓與葡控棍股答股忙東閱單獨(dú)位娃合陣署芬辦喜公岡，鳥(niǎo)控當(dāng)股既股猛東描強(qiáng)我調(diào)船“月扁怕平申化攻管盲理?yè)啤膘o，園人輛員卡交乘叉種嚴(yán)克重需。②浙組經(jīng)織封結(jié)閥構(gòu)蒸對(duì)寬比袍。6災(zāi)、所管逗理侵團(tuán)巴隊(duì)風(fēng)誓險(xiǎn)啄投葉資斤機(jī)迷構(gòu)速十犧分援看緊重仇公呈司虛的蹈經(jīng)禍營(yíng)廈管燙理女團(tuán)通隊(duì)命，享團(tuán)艷隊(duì)未的饅素金質(zhì)耗決碰定概了量公乒司坊的智經(jīng)戴營(yíng)估能腔力指和跪管淚理?yè)跛P平漆，掩關(guān)錢系糠到歪公傲司估的千發(fā)仆展只前筋景嘴。盡津調(diào)誼辦扶法散：妙對(duì)列主負(fù)要晶管煎理閃人應(yīng)員百的偵調(diào)帳查捎包律括敏其鋒從竊業(yè)積經(jīng)符歷芬、裙職潛業(yè)歪操吳守寸、便勝女任處能穿力摟與粥勤援勉點(diǎn)盡馳責(zé)繭情傲況喊。捉一雄般果是拐通塔過(guò)唯簡(jiǎn)嘩歷攤披縱露時(shí)。公暖司沈高遼級(jí)賢管方理僻人小員爐對(duì)滲公糕司構(gòu)的理持赴股屈情它況甜。關(guān)裝注戚：犯人閘員宿獨(dú)胳立桿情似況心，籍高蘿級(jí)豎管黑理善人榮員薪是示否漠有簽在掙控患股帥股音東每、折實(shí)已際置控鼻制險(xiǎn)人姥及飯其爪控籠制族的孩企戶業(yè)權(quán)中噴擔(dān)睬任咐董秧事勵(lì)、坑監(jiān)活事習(xí)以拆外株的什職晃務(wù)稀，打是含否重領(lǐng)嫩薪希；財(cái)疊務(wù)顛人鑒員之是敏否饑有辯在斃股思東音單怠位海兼騰職酷的疤行登為貞。高狂級(jí)速管愿理悶人排員澤是團(tuán)否到符公合逐任蜜職密資之格癢，稼是變否痛被粥市立場(chǎng)拘禁槽入獎(jiǎng)，拍處蔽罰捉、渴譴睛責(zé)茂，功是坑否決有外涉毒嫌失犯黨罪著未警定喊論挑的岸行誤為話。（遍二眨）穗生仗產(chǎn)柴與循經(jīng)猛營(yíng)達(dá)情唯況1蠻、宋公推司值的隔業(yè)濤務(wù)螞流彩程單、役經(jīng)辯營(yíng)證模懼式治和譜盈鋤利榨模從式育；2載、斑公閣司兔所躬處塑行間業(yè)蹲現(xiàn)絞狀戒及獅發(fā)居展突前堂景返；3涂、桃行項(xiàng)業(yè)器內(nèi)造的規(guī)主恒要稠競(jìng)奪爭(zhēng)勇對(duì)中手傾；4啟、星公謎司漁的掏在乘該舞行桂業(yè)且中呢的等地茅位疑及劍影談響身；5睛、波公毛司趨連棄續(xù)國(guó)三滔年螺的沉經(jīng)街營(yíng)倍情途況糞：竟生匙產(chǎn)尖能伴力頭、剩產(chǎn)襲品遙結(jié)趕構(gòu)建、央銷病售殲規(guī)映模盾、籌盈帥利某能請(qǐng)力哥；方廣法：冰與鏡公斜司鉗業(yè)叔務(wù)饑部只門扔、餓戰(zhàn)馳略黨規(guī)欄劃燒部私門托、贈(zèng)發(fā)男展星研期究預(yù)部布門蕉落躬實(shí)祥材腰料儀，擺必懶要譯時(shí)頃上架網(wǎng)憑搜健索衛(wèi)資葛料喬補(bǔ)拐充系情勻況下。目買的：結(jié)搞裂清隆楚車目津標(biāo)手公江司藝的堵面棋臨婦的賺發(fā)胡展鴉機(jī)鼻遇耍等查積夾極黨因珠素病，碼以校及巧面勺對(duì)框的彼困挪難代，抖形姿成蠟對(duì)行公夜司性發(fā)槳展己前疫景克的唇總恩體底判菠斷腥。（迎三裹）樓勞研動(dòng)束人脂事野管河理1議、偏用泰工瘡形閘式偶統(tǒng)忍計(jì)事往業(yè)封員旨工墾、陣合導(dǎo)同憤制昨員元工浴、昏勞愛(ài)務(wù)榜派唱遣抵工殺、拒臨改時(shí)蜜工溫等2村、撞員詳工絲式信點(diǎn)息概統(tǒng)喇計(jì)包蟻括廚員冒工是數(shù)蝦量惡與村結(jié)氣構(gòu)疑統(tǒng)倘計(jì)迎（諸人糾數(shù)劑、缸學(xué)尿歷似結(jié)陷構(gòu)被、熟年山齡舍結(jié)繩構(gòu)都、牢專秀業(yè)跳）年，乒部沃門把定膽崗馳定夸員盛情加況隨統(tǒng)蝦計(jì)3泳、攜各毒種牧保噴險(xiǎn)扣及壓基糟金哭的失繳勤納君情偷況尊及優(yōu)憑縮慧證4這、眠員兼工蘋勞鐮動(dòng)用合宏同掉、兔勞廣務(wù)尾派埋遣束合社同悠樣臉本關(guān)段注：綢所譽(yù)有秩員規(guī)工悄是沉否守都團(tuán)簽促訂棍了祖《遵勞占動(dòng)接合柏同冒》老，維不疾然痕有國(guó)可重能渴產(chǎn)扒生爹勞蝴動(dòng)紗者綿申良請(qǐng)誕仲塞裁丸或證起夠訴慨，抵并陳招挽致跟勞拳動(dòng)紐奉部暑門脖處訊罰伏；榨勞喚務(wù)蜜派長(zhǎng)遣季工統(tǒng)的異社列保嚼繳腐納免主術(shù)體誦和掘方聾式辨。盡寺調(diào)信方汽法：您對(duì)建該去部碧分糾的嫁盡溫調(diào)勾，宅可義以孟請(qǐng)辦人僻力獻(xiàn)資眼源街部開(kāi)填椒表巖，喚復(fù)箏印化勞彈動(dòng)肢合竄同味、饒人足事轟管路理麥制朋度趨和舞社害保百繳壇納顛憑尾證滲，齡必狀要頃時(shí)罷當(dāng)梢面擋溝拆通唉了京解革情喝況演。5的、霞職勉工覆安誰(shuí)置關(guān)作注：悼如勝果少是勸老擁國(guó)毯有從企慎業(yè)漿或翻事稻業(yè)洲型醫(yī)經(jīng)銹營(yíng)碑單襖位綿，蛛是私否潔已善改利制衣？如攤果蘭還俊沒(méi)肅改倆制苦，揀則勁職唯工陳安垮置懷和克經(jīng)扇濟(jì)銹補(bǔ)換償傅辦闊法鼠，愉這衛(wèi)關(guān)舅系美到按改怪制蓄成撤本埋歸形誰(shuí)堂承刮擔(dān)貢的嶄問(wèn)好題嘗。（哲四教）冊(cè)財(cái)蜓務(wù)汽狀梅況1覆、隔公免司部執(zhí)礦行異的重會(huì)隸計(jì)除政列策佳、恥稅鼓收刪政僵策會(huì)俗計(jì)顏政鋒策楊包怎括哨：命應(yīng)癢收繪款己項(xiàng)悔計(jì)徑提事壞印賬拾政日策飾、赤固蹦定帆資猶產(chǎn)嫁折飲舊灰政貴策喊、借資殿產(chǎn)倦攤圣銷能政社策貞；稅贏收斷包渣括渴各盤種賤稅階種萬(wàn)的損征像收暖稅鉆率厭。2幻玉、鬧公兔司越享蕉受年的疲稅魚(yú)收黎優(yōu)光惠詠、襪政口府禍補(bǔ)洲貼方獸法頸：貼復(fù)顛印鬼政芝府桂部休門盲的飽批埋復(fù)園文剪件蝴，視分蒸析輕其慚可夏持太續(xù)侍性嘗，館從松而饑搞與清活楚肺其脅對(duì)蜜公取司昂利疫潤(rùn)似的界影對(duì)響蜘。3逢、柴三雹年形一授期采財(cái)馳務(wù)四報(bào)揉表包搞括更：毅資灣產(chǎn)嘆負(fù)稀債詞表變、傻損管益桑表成、鵲現(xiàn)迅金勺流仆量階表庫(kù)。4昂、維主丟要汪資疤產(chǎn)額情但況土倉(cāng)地患、鎖房冬產(chǎn)燒、做車抱輛堪、決機(jī)手器垃設(shè)浙備延等嫩；關(guān)襪注：資陷產(chǎn)售的圈完擋整擱性畫，恨證受照業(yè)是穩(wěn)否品齊寧全合，叫是平否歪都冤在遞公款司符名蔽下忙；音是閉否計(jì)已換經(jīng)州抵練押訓(xùn)；媽資觀產(chǎn)抗是抄否關(guān)虛個(gè)列脹、想存走貨嚴(yán)高憶估掘、朋少星提率折五舊砌。5黨、尸在綠建捆工分程從情押況6掏、膀重惱大褲債芬權(quán)巖和藍(lán)債嬌務(wù)關(guān)禮注閉：膀債擦權(quán)絡(luò)保睬障頓、淘隱越性踢負(fù)瓦債征。7浙、懶收揉入先構(gòu)左成蓮及悼分鐵析8監(jiān)、塌費(fèi)鋤用責(zé)構(gòu)潔成快及忘分遷析9紡、睬對(duì)盒外弊投域資兄情破況公覽司藥對(duì)爬外綿投街資落情盤況倚，枝包賣括暫投妥資助金毯額蚊，溝投糕資兄比飼例絮，形投黃資蹄性警質(zhì)吵，飛投積資思收未益屢等憂情股況防和支被靠投魔資豪主出要灘單劣位蹤蝶情輕況何介溉紹梯。1鏟0撇、揭未棍來(lái)良三抽年設(shè)收拒入炒預(yù)憐測(cè)1耐1耗、狀財(cái)調(diào)務(wù)另指賠標(biāo)床及目分床析盡桌調(diào)灣辦亦法厘：旗獲福取固近慢三浴年懶的成經(jīng)就審謊計(jì)慕的穿財(cái)坦務(wù)缺報(bào)魔告愛(ài)；歌倒躬帳哀；堆復(fù)臂印只有絲式關(guān)葬政凍策雪批佩文購(gòu)、蔬憑袋證勤、理貸焰款障合奔同棗、各抵酷押否合色同捧。（音五今）滋技躁術(shù)廉與幻玉核比心扔競(jìng)傻爭(zhēng)返力1決、理研努究投機(jī)老構(gòu)病、巨成掘立陸的邪時(shí)波間仿、魚(yú)研揮究賽開(kāi)渠發(fā)愧實(shí)拾力廣、昏已唉經(jīng)斥取負(fù)得役的擊研申究藍(lán)開(kāi)灑發(fā)紡成怎果少；2掏、餡公驕司王技臂術(shù)娘開(kāi)肺發(fā)若人撤員肺的客結(jié)辦構(gòu)盲，煮工盞程垃師羞和攜主螺要味技也術(shù)子開(kāi)愛(ài)發(fā)盟人授員菠的腳簡(jiǎn)隙歷給；3剝、矩公馬司可目家前肉自口主通擁籍有扯的值主滿要協(xié)專言利蠟技碧術(shù)虛、旗自柿主準(zhǔn)知腫識(shí)神產(chǎn)漆權(quán)油、朽情臘況櫻，柏包箭括紐奉名轟稱刷、榨用寺途可、壩應(yīng)撕用摧情外況扛，進(jìn)獲信獎(jiǎng)廊情淹況泉；4涌、惑公欠司跟每努年激投援入軍的嘗研毯發(fā)裕費(fèi)施用則及嘗占保公責(zé)司典營(yíng)懸業(yè)朝收最入站比條例送；5翁、字公殘司療目腫前位正幣在耀研斤究王開(kāi)保發(fā)鼻的屈新決技云術(shù)察及豬新副產(chǎn)刻品孩有仇哪它些晃，逆未系來(lái)輕計(jì)嶼劃旨研話究咱開(kāi)宜發(fā)毛的膠新剪技下術(shù)逢和圣新當(dāng)產(chǎn)肥品游；6蠶、防公孩司蟻的雖核父心慶競(jìng)至爭(zhēng)點(diǎn)力銜分?jǐn)z析粘。（游六似）獄重掉要頁(yè)管升理皂制淡度纖和副報(bào)頃告包釀括際：腐戰(zhàn)鬼略廉發(fā)瓣展顛規(guī)腦劃結(jié)、碼投孔資榆管姿理氏制京度皇、抱全帥面僅預(yù)飛算梅管挎理島制統(tǒng)度線、鄰資廊金嘗管柱理兩制撿度咽、肌薪及酬奔管擠理肝制階度荒、浸績(jī)貴效扯管序理衰制顆度授、羅審育計(jì)阻監(jiān)蛾察賄制鵲度華、撒運(yùn)莖營(yíng)咱管車?yán)砝撇级葠?ài)、你營(yíng)追銷名管攔理塔辦耽法夢(mèng)、獅物睜資撞采杏購(gòu)芝與般招脹投宮標(biāo)哪制任度疾、離工漸程群建松設(shè)兆管恭理脆制笛度拐等報(bào)；最約近副幾姿年籮董魔事熊會(huì)飄工壞作勵(lì)報(bào)貝告確，贏總倒經(jīng)談理鳳經(jīng)隱營(yíng)凝工弦作弦報(bào)法告夠等芹?？上乖u(píng)陶判荷公遣司匯的撓管膨理位水林平鵝和搶管李理匙能慨力供，刃加來(lái)強(qiáng)陵對(duì)星公廟司攏經(jīng)竿營(yíng)節(jié)情也況吧的章了待解微。（代七柱）涼法蘆律品事凈務(wù)1猾、駁公援司絲式正蜘在字執(zhí)幫行得的合重賢大剃合櫻同索和睬協(xié)從議2拖、逐公奧司向?yàn)槎撬稳颂犹岘h(huán)供分擔(dān)拴保昨的原情晚況3斗、聰訴列訟鴿和每行趟政兇處液罰另情物況4稍、容主不要矛關(guān)砍聯(lián)汗方撒與甲關(guān)刪聯(lián)居交剖易埋開(kāi)量展國(guó)情心況5汪、王同腦