會計(jì)政策和會計(jì)估計(jì)

會計(jì)政策和會計(jì)估計(jì)概念會計(jì)政策常見項(xiàng)目會計(jì)政策變更會計(jì)政策變更的處理方法

會計(jì)政策——指企業(yè)在會計(jì)確認(rèn)、計(jì)量和報(bào)告中所采用的原則、基礎(chǔ)和會計(jì)處理方法。2陽、坊會梢計(jì)桿政怒策厭的拜常染見姜項(xiàng)籌目(額1棋)見發(fā)梨出慮存麥貨形成穩(wěn)本貫的旋計(jì)培量(宏2食)巖長室期證股料權(quán)戶投校資到的南后奧續(xù)籮計(jì)捧量(愛3放)裹投暮資錄性龍房奸地京產(chǎn)謠的編后卸續(xù)季計(jì)番量(財(cái)4糠)落固尋定剃資深產(chǎn)召的環(huán)初頌始數(shù)計(jì)競量(擔(dān)5吼)想無還形晌資驗(yàn)產(chǎn)徒的辰確所認(rèn)(勞6煉)仁非嚴(yán)貨亡幣鼓性黎資春產(chǎn)努交揪換國的晴計(jì)末量(冬7仇)原收高入累的絞確茶認(rèn)(寶8粥)沃借枝款宅費(fèi)花用甜的弟處笛理(翁9姜)獻(xiàn)合苗并毅政出策具爆體應(yīng)點(diǎn)廊講餅：(番1后)僅發(fā)憑出悟存短貨披成廉本淘的色計(jì)惰量肅，報(bào)是宮指謀企居業(yè)膝確按定月發(fā)世出袋存霉貨羽成病本囑所尸采削用區(qū)的責(zé)會功計(jì)盤處籍理璃。樸例士如填發(fā)那出賄存遷貨塑成且本獎(jiǎng)的吧計(jì)它量韻是甩采狗用蝕先電進(jìn)頓先端出慢法道，爽還副是碗采躺用沫其寶他畜方臥法尾。(扯2岔)達(dá)長拾期控股忘權(quán)苦投繳資趁的賢后姥續(xù)夸計(jì)罰量俊，腐是潛指專企機(jī)業(yè)剖取缸得莊長限期龍股井權(quán)擦投斧資沃后爹的班會企計(jì)算處注理酬。仔例修如蒼，匹企孤業(yè)蹄對鄰被萄投育資格單獨(dú)位耀的染長許期量股減權(quán)城投辮資紐奉是前采初用房誠成惠本陽法矛，欄還勁是爆采輛用該權(quán)鴨益陜法同核岔算享。(猜3滅)見投綢資凈性街房踩地院產(chǎn)搭的米后控續(xù)艷計(jì)狀量速，趕是且指便企輪業(yè)嘗在隆資娛產(chǎn)勾負(fù)菊債竄表他日休對酸投腔資偏性銷房熄地襪產(chǎn)餓進(jìn)果行洽后徒續(xù)推計(jì)澆量辛所遠(yuǎn)采娛用饅的板會臭計(jì)出處窮理觀。格例稱如揀企紀(jì)業(yè)閥對伍投車資辜性繼房斧地迅產(chǎn)陵的吳后濾續(xù)而計(jì)普量靠是郵采無用膀成裳本斗模撒式享，躺還世是佛采另用清公籠允左價(jià)館值跑模瞞式松。(造4緒)彼固熊定耀資零產(chǎn)煎的袍初答始妨計(jì)搜量歇，考是況指貢企裳業(yè)膛取攔得嶼的去固泄定液資削產(chǎn)蓮初磚始芬成濟(jì)本繡的伸計(jì)邪量狂。抹例壇如眉，劣企糖業(yè)助取餡得夫的預(yù)固繼定乖資圣產(chǎn)車初訪始團(tuán)成子本回是銜以品購駛買即價(jià)覽款慘，巨還榆是究以跌購咳買揭價(jià)析款坑的注現(xiàn)繡值內(nèi)為查基襪礎(chǔ)載進(jìn)達(dá)行束計(jì)描量兩。(京5異)蘋無耍形敲資芝產(chǎn)猶的刻確休認(rèn)騾，給是擾指慢對碌研玻究境開見發(fā)炎項(xiàng)緒目苦的賞支恐出踐是燭否磚確央認(rèn)緒為對無庭形程資睜產(chǎn)違。濱例幟如鹿企麻業(yè)梁內(nèi)湊部餅研送究頑開牧發(fā)抓項(xiàng)音目詳開遲發(fā)升階辨段悟的債支夕出掛是肚確密認(rèn)煎為傲無劑形堵資大產(chǎn)緞，圖還休是罪在態(tài)發(fā)時(shí)生旺時(shí)純計(jì)恭入頁當(dāng)虛期全損阻益像。(胖6茂)雞非消貨渣幣壟性皺資原產(chǎn)旺交而換抱的蹤蝶計(jì)離量炮，顏是吉指溝非屑貨坑幣燒性如資首產(chǎn)某交亂換脈事才項(xiàng)吉中懼對蟲換罵入控資垂產(chǎn)促的站計(jì)經(jīng)量傷。菌例狠如板，時(shí)非忌貨纏幣饑性箱資郊產(chǎn)撐交度換鴉是貸以蘭換范出赤資效產(chǎn)鼻的急公糕允鑼價(jià)為值蟲作道為芬確錘定某換睛入挖資影產(chǎn)歪成籍本匆的鍋基始礎(chǔ)斯，述還雕是輪以憂換駕出貼資塘產(chǎn)給的貼賬消面禿價(jià)爪值豈作眨為腳確振定協(xié)換榮入床資疼產(chǎn)物成待本己的該基厘礎(chǔ)芳。(讀7飯)揉收回入獵的元確依認(rèn)仰，氏是菌指控收擦入胞確惱認(rèn)閥所垂采名用亭的頌會浴計(jì)才原捏則瓦。正例望如涉，陡企捷業(yè)尊確輝認(rèn)起收枯入陽時(shí)如要描同虜時(shí)濱滿佩足油已婆將拘商余品傷所惠有胸權(quán)振上滔的撒主蜘要米風(fēng)陰險(xiǎn)堡和罪報(bào)解酬草轉(zhuǎn)甩移縣給患購沸買旦方盼、菠收蘋入利的執(zhí)金極額硬能縱夠攤可?？棵娴鼐坝?jì)民量置、莖相章關(guān)治經(jīng)噸濟(jì)珍利肌益惕很唉可屠能煩流致入慣企逝業(yè)阿等梁條索件司。(灶8君)冊借臣款救費(fèi)驢用品的皺處母理劉，鍵是掃指象借夢款描費(fèi)愚用溫的巴會嬸計(jì)侵處棚理薯方燙法既，須即茫是斷采外用標(biāo)資回本紅化疏，釣還蔑是奪采滴用謀費(fèi)什用浴化倦。(撲9桌)拍合括并循政尾策違，寶是注指六編微制燭合吳并鮮會魯計(jì)料報(bào)魯表梢所膀采母納帆的癢原加則傲。亮例費(fèi)如躲，藍(lán)母姜公駐司叼與蹤蝶子鎮(zhèn)公繩司靜的城會項(xiàng)計(jì)侍年望度挺不撇一爸致瓣的丘處或理納原帝則儲；獻(xiàn)合藥并辮范雅圍復(fù)的匯確丑定范原賤則盾等鍬。會拾計(jì)織政島策夕變看更柳，站是凍指偶企福業(yè)石對辱相蹈同角的親交脾易縫或柏事樹項(xiàng)墨由宜原霜來竿采墻用脖的劫會菌計(jì)找政展策鈔改拴用漆另棕一肝會昌計(jì)分政融策養(yǎng)的頃行墾為每。企誓業(yè)碧采慈用尼的乘會盯計(jì)由政棋策猾，波在疲每斥一儲會攔計(jì)恒期先間易和吐前連后永各務(wù)期創(chuàng)應(yīng)踢當(dāng)態(tài)保爆持爐一推致詞，早不勻得籮隨侄便旱變級更遙。銹但馬是制，吳滿吊足牙下臣列路條燥件星之登一至的凍，織可是以五變活更徒會臺計(jì)尊政淋策醋：（代1庭）脖法圍律溝、盟行冤政望法碰規(guī)律或濕者咱國論家樹統(tǒng)宰一回的斷會素計(jì)血制析度覆等繩要均求仗變狡更梢；碰即辜，汽制他定政了拌新施的些會詳計(jì)著準(zhǔn)免則冷或賀會裝計(jì)調(diào)制社度綢，尤或買修命訂住了煉原夫有堡的歡會桐計(jì)敢準(zhǔn)留則隱或披會改計(jì)效制麻度破，千要舅求胡變散更未會獅計(jì)鎮(zhèn)政割策仆。（寨2銷）竹變涂更搬會務(wù)計(jì)蛋政懼策肯后旨，突能砍夠菌使循所煉提塞供號的戒企規(guī)業(yè)稠財(cái)繞務(wù)痰狀同況筋、怪經(jīng)柳營族成顆果掌和回現(xiàn)偷金閉流努量侍信默息堅(jiān)更嶺為極可霸靠摘、皆更挑為詠相寒關(guān)縱。注膠意鑰：企普業(yè)且因董滿蕉足諒上沫述觸第憶（腦2郵）岔?xiàng)l榴的嶄條跡件塘變鉆更疏會廚計(jì)脂政依策聚時(shí)壘，丙必寧須籮有盛充肆分現(xiàn)、灶合堵理旗的編證房誠據(jù)坊表導(dǎo)明摘其御變啊更稿的兄合坐理板性坦，疏并聽說班明謊變羊更列會胞計(jì)紅政守策捐后軌，括能卵夠乞提通供扎關(guān)潮于除企恭業(yè)喜財(cái)蕉務(wù)駁狀話況鬼、適經(jīng)垃營嫩成棚果圍和然現(xiàn)神金尼流荷量呈等塊更擺可幟靠騾、誼更產(chǎn)相斯關(guān)思會情計(jì)療信這息惹的需理辟由吊。（顛1劫）蓬本殲期拳發(fā)世生猜的元交剃易盈或途者晉事歇項(xiàng)脆與賽以鑄前喘相齡比驚具熊有助本塔質(zhì)陡差賓別煙而眨采炒用問新夜的砌會嫌計(jì)拒政籠策真。遵例象如玩，澇某招企猛業(yè)森以騰往棍租字入旱的植設(shè)伯備傲均手為濾臨灑時(shí)株需舍要沸而辱租弄入陷的婦，速企爭業(yè)襪按退經(jīng)愛營甘租烘賃定會樓計(jì)評處家理抄方科法網(wǎng)核誤算夫。華該叔企激業(yè)幟原刷租碑入址的校設(shè)曲備復(fù)均疑為攔經(jīng)糞營忍性覆租綿賃計(jì)，發(fā)本打年年度扒起麗租余賃敏的宣設(shè)臘備榨均膝改伍為釋融泊資金租氣賃鳴，吹由呈于把經(jīng)紐奉營聯(lián)租售賃稿和號融淺資頁租死賃拉有桃著結(jié)本際質(zhì)煎差件別金，丘因府而題改鍛變叫會役計(jì)艇政緊策撤不吵屬參于拆會禾計(jì)孩政沒策眨的丑變驚更宣。（塔2義）疾對吸初旅次縱發(fā)畢生抱的雕或茄不皇重憤要般的六交梨易靜或渠者漫事堵項(xiàng)腦采陸用宅新戶的喚會屑計(jì)猴政轎策燙。宏該誘企轎業(yè)擁改乞變塌低埋值耽易奧耗掙品鏈處味理甲方檢法裹后汽，掀對捐損癥益蝕的謎影辭響鏈并褲不懸大伐，斜并恭且蹤蝶低水值畏易牌耗移品哈通少常終在族企衣業(yè)普生喜產(chǎn)咽經(jīng)死營儀中遲所頁占撥的險(xiǎn)比賄例每不博大酷，主屬安于田不濫重河要粗的悼事筍項(xiàng)嫂，厭因翻而俯改棉變額會辮計(jì)疼政監(jiān)策請不泉屬說于劍會剪計(jì)礙政岡策俯變暑更盆。下億列銅情肚況臭不阻屬材于隸會技計(jì)禾政揚(yáng)策糧變放更胃：（返1倚）黃追恒溯置調(diào)栽整哈法追王溯沫調(diào)興整間法為—獸—秒指受對屯某財(cái)項(xiàng)貨交強(qiáng)易嶄或押事潮項(xiàng)貍變落更棉會曠計(jì)余政聲策材，枯視疑同大該辭項(xiàng)腐交頌易綢或席事暮項(xiàng)夫初救次蘿發(fā)情生懼時(shí)目即板采癥用暑變周更湯后茫的璃會羅計(jì)縱政匠策之，徐并秒以冰此些對破財(cái)秤務(wù)桃報(bào)確表撤相私關(guān)這項(xiàng)爺目銹進(jìn)榆行倘調(diào)夜整松的昆方回法夫。（凈2軌）是未方來市適請用抖法未目來憂適珍用場法六—葛—沸指伴將尸變紀(jì)更河后疾的圈會昌計(jì)悅政井策殊應(yīng)榨用愛于幟變著更嗚日曬及向以雖后掛發(fā)撓生剖的特交共易魚或富者賊事額項(xiàng)嘩，宴或稼者義在詳會迎計(jì)勒估單計(jì)進(jìn)變遭更鬧當(dāng)掙期肺和裕未莊來潛期筆間弦確韻認(rèn)拐會萄計(jì)痛估黃計(jì)角變羞更筆影畫響趨數(shù)消的像方篩法泰。會懷計(jì)猜政趴策僅變沫更資處鄙理酬方稻法關(guān)的彈選助擇（珍1莫）螺企竹業(yè)對根弓據(jù)悶法慎律銷、攻行寫政礎(chǔ)法典規(guī)功或污者枯國榮家嚴(yán)統(tǒng)有一喝的廚會拍計(jì)嶄制影度杏等鑼要夾求池變浩更稀會閑計(jì)混政個(gè)策鋪的類，啊應(yīng)博當(dāng)代按且國賊家枯相貝關(guān)薦會寸計(jì)絡(luò)規(guī)哥定昏執(zhí)四行呼。（惹2掉）憐會混計(jì)步政符策疫變噸更延能衰夠療提率供猴更龜可膛靠鎮(zhèn)、誘更所相病關(guān)習(xí)的厭會屬計(jì)撕信奸息妨的遇，辮應(yīng)劈燕當(dāng)襯追唐溯孫調(diào)疲整浸法盆處丹理哭。（窩3紛）她無韻法源確竹定需會扛計(jì)側(cè)政刪策渡變乎更絲式對賴以油前戲各張期皇累輕積杰影允響請數(shù)嗚的云，桂應(yīng)碗當(dāng)南采伏用債未汗來踏適筋用薦法請?zhí)幮吕碇?jǐn)。其勿中應(yīng)，奧會標(biāo)計(jì)符政謠策打變楊更最的梢累早積慈影跟響火數(shù)芹，格是煙假總設(shè)練與淘會惡計(jì)否政皆策好變費(fèi)更框相次關(guān)券的囑交妥易渠或恢事破項(xiàng)棗在妥初獸次番發(fā)霸生亂時(shí)漲即韻采閣用跳新迫的沒會緒計(jì)袋政善策陡，堤而矛得駕出晶的行變含更剩年程度倍期譽(yù)初灰留袍存請收迎益炮應(yīng)蔬有峰的驅(qū)金恢額棉，炭與騎現(xiàn)遞有飯的援金緩額辦之呢間仔的摧差硬額槐。到即緩以軍下年兩拔個(gè)粗金姑額滅之棟間膊的買差樂額吉：①廊在聯(lián)變血更趴會宜計(jì)殃政班策竹的己當(dāng)奸年低，涌按魚變徹更辛后拍的劇會賠計(jì)糾政兔策朵對爸以茅前菊各在期順追謊溯刻計(jì)并算世，井所俯得降到頸的殺年摘初綱留劇存具收灰益嬸金論額方；②憤變抬更奏會孤計(jì)殊政坑策討當(dāng)戲年沾年抖初羊的間留府存客收著益劍金霧額鹽?？即宋逄幵醯那萘舯淮媲笫瘴鲆鏍€金奔額俱是矛所督得川稅糊后汪的意凈名額弱，習(xí)包柔括午法嬸定劫盈窯余時(shí)公柏積須金用、里法叨定逗公壘益煌金浮、室任硬意辯盈己余宵公羽積們金巧以跨及鈔未嘆分濟(jì)配走利壩潤嚷各俘項(xiàng)侍目甘，鉤不環(huán)考濟(jì)慮呢由遺于鹿損桐益技的象變助化沒而但應(yīng)互當(dāng)壘補(bǔ)薄分具配姓的倆利慕潤件或亡股傲利臨。會繡計(jì)竊政蓮策段變多更業(yè)累紙積釀影稻響軍數(shù)臥的半確定第紡一步脾，博根舒據(jù)薪新瞞會劃計(jì)天政布策衛(wèi)重芒新秒計(jì)勾算艱受圍影味響旨的擾前揪期加交傳易垮或則事織項(xiàng)鵝；第碑二露步陪，或計(jì)亡算巾兩援種納會武計(jì)瘡政鎮(zhèn)策璃下梨的真差符異堡；第崖三丙步圾，隸計(jì)炕算盛差紙異鏡的侮所剪得釣稅狂影暢響消金休額盤；第伍四籍步趙，尾確步定姜前秤期涂中蜘的改每饑一年期逆的脖稅桐后跨差勢異良；第枝五浩步尚，砌計(jì)允算并會追計(jì)酒政頭策掩變擱更好的鈴累猾積武影聽響陸數(shù)她。概墓念會聽計(jì)濃估寨計(jì)扒常蹲見賣項(xiàng)屈目會航計(jì)任估鼠計(jì)卸變吩更會禽計(jì)功估孤計(jì)鹿變收更引的我處壤理袍方孫法會永計(jì)跟估潔計(jì)牌—快—鍛是敞指侄對自結(jié)殼果證不岸確扯定熔的掩交蔑易媽或暮事只項(xiàng)求以帳最缺近砍可刃利餡用浮的凍信擾息么為持基歸礎(chǔ)甘所霉作霧出歷的竭判麻斷覽。息為型了乞定鞠期載、至及謎時(shí)莖提碌供懶有后用坡的忠會陷計(jì)分信雪息浙，俘需定將饒企生業(yè)槳持遞續(xù)檔不巖斷悉的曲營芹業(yè)沾活廁動墻（漁經(jīng)米濟(jì)餡業(yè)證務(wù)拳）芬劃谷分仆為拉各位個(gè)育階棚段啟，公如掠年申度炎、元季亂度墳、總月音度護(hù)，乳并辮在棕權(quán)孤責(zé)徐發(fā)裙生顫制洪的穩(wěn)基前礎(chǔ)右上詢對當(dāng)企爹業(yè)爸的鬧財(cái)畏務(wù)膚狀要況斥和帳經(jīng)探營絮成典果濃進(jìn)娘行拳這斷期約確先認(rèn)場、念計(jì)花量箭和非報(bào)附告藍(lán)，喂這競樣陽就若必猛須顯進(jìn)伯行志會頌計(jì)客估故計(jì)元。臭合葡理溫地古進(jìn)線行潮會梅計(jì)師估艱計(jì)舅，增不婦僅告有撥助握于炕企據(jù)業(yè)迅為充會療計(jì)且信室息弱使剪用近者騎編親制攻出翅客死觀縫、存公那允偷的真財(cái)側(cè)務(wù)完報(bào)規(guī)表量，翻也海有向助細(xì)于摔企菠業(yè)躁管舊理法當(dāng)副局搞了派解春企敗業(yè)壯的熊真由實(shí)訓(xùn)情叢況賠，祥繼巷而嘩作眉出啟正雕確傅的巾經(jīng)活營漸決單策發(fā)。（亞1頑）湊存欄貨糖可恩變顫現(xiàn)串凈圍值訂的耀確榮定鵝。（渾2副）逝采魚用盈公屢允揉價(jià)鼓值育模嘆式駛下數(shù)的孔投繪資驚性由房袍地框產(chǎn)丹公矮允興價(jià)哪值級的嘆確遠(yuǎn)定刷。（矩3闖）奪固縱定曾資稀產(chǎn)跌的遲預(yù)纏計(jì)呼使眠用主壽耀命謠、蘆凈帆殘依值向，鼓固鍛定擺資閘產(chǎn)湯折松舊滔方產(chǎn)法江。（浩4爹）渾使劣用正壽旁命既有萄限鹿的務(wù)無慰形隙資夕產(chǎn)言的析預(yù)企計(jì)鏈?zhǔn)瓜⒂妹缐鄹裘婆c怖凈多殘喬值驗(yàn)。（吳5南）采資面產(chǎn)施可樣收火回治金對額趙的蛇確斬定訂。（裂6陡）摘建蹲造城合慨同指或許勞紹務(wù)簽合駝同蔑完啞工練進(jìn)汪度否的奮確葬定弓。（扎7儀）耍公惑允樣價(jià)騎值子的苗確俗定驅(qū)。（狠8鉤）外預(yù)層計(jì)期負(fù)縫債思初渣始痰計(jì)馬量織的劑最泊佳落估浮計(jì)亂數(shù)桂的畝確椅定盼。（族9惰）營承偵租祥人漆對渣未壘確扣認(rèn)錢融衫資她費(fèi)叔用肥的王分療攤烏；中出廁租禮人堆對閥未窩實(shí)懸現(xiàn)舍融析資陡收娃益脹的印分策攤后。（半1棗）蹲含漠義猜：會越計(jì)公估挨計(jì)怪變勝更蹤蝶—愿→增是末指蜓由花于喇資習(xí)產(chǎn)猜和合負(fù)河債陶的山當(dāng)終前哭狀敬況莖及碗預(yù)蒜期易經(jīng)棉濟(jì)某利發(fā)益漏和掘義匪務(wù)咬發(fā)駐生群了何變漁化娘，穗從引而秀對閉資備產(chǎn)疑或包負(fù)很債杜的趴賬仁面符價(jià)競值貍或隆者星資困產(chǎn)鐘的珍定交期偶消丑耗假金獄額鍋進(jìn)勺行貨調(diào)束整清。注傷意唇：露會顆計(jì)部估稼計(jì)懇變堅(jiān)更撓并犬不掏意陵味榴著擋以劃前農(nóng)期異間感的期會斥計(jì)農(nóng)估盾計(jì)援是談錯(cuò)鴉誤傭的縱，招如戒果妹以木前儲期和間蒸的營會州計(jì)謊估菜計(jì)確是丘錯(cuò)板誤罷的殃，頑則熱屬卵于蜘會寬計(jì)聽差酸錯(cuò)賠，謝按桃會杏計(jì)桌差燙錯(cuò)牌更苗正相的貪會涉計(jì)轟處少理尸辦下法酬進(jìn)妖行認(rèn)處婆理醉。（謀2守）醒會咐計(jì)駐估售計(jì)猴變允更粗的叮原蜓因①譜賴軋以澤進(jìn)究行盆估染計(jì)評的曾基禽礎(chǔ)補(bǔ)發(fā)武生艇了分變安化迷。滔企陳業(yè)孤進(jìn)服行洲會占計(jì)蘋估燦計(jì)攏，票總槽是住依乳賴棍于枝一竭定聯(lián)的合基麗礎(chǔ)錦。霜如茂果確其社所扁依嫁賴歇的燒基斷礎(chǔ)森發(fā)焦生朗了鋪?zhàn)兠慊?jié)，孩則秩會導(dǎo)計(jì)猜估波計(jì)秩也殖應(yīng)匆當(dāng)逐作嬌出迎改璃變月。例閥如件，沃企笛業(yè)春某暴項(xiàng)謹(jǐn)無坑形漸資憤產(chǎn)極的板攤筆銷枕年撞限懇原炭定映為故1稻0修年茶，輪以評后縮慧發(fā)碰生耐的徐情任況偷表匆明董，眨該滋資沸產(chǎn)仙的床收躁益曾年獻(xiàn)限有已奶不篇足奸1偏0錘年供，票則劑應(yīng)被適渣當(dāng)蔽調(diào)扣減談攤暗銷石年剩限覆。②刊取筋得翅了惡新永的你信的息抖，磨積松累屋了夢更阻多介的粱經(jīng)顫驗(yàn)蘿。抗企恨業(yè)福進(jìn)壓行黎會哄計(jì)窯估借計(jì)賴是瘡就收現(xiàn)旅有噴的哈資跌料騰對畏未踏來惹所問做暴的行判失斷煤，綱隨蒸著喬時(shí)見間摩的幼推諸移會，館企嶺業(yè)肯有鴨可漲能請取閃得態(tài)新滑的德信呆息獸、決積恐累并更搏多慚的喘經(jīng)就驗(yàn)失，芝在等這康種計(jì)情故況川下御，主也坦需悠要遞對情會搏計(jì)屯估嘉計(jì)貫重而新好修醫(yī)訂剩。例涂如偶，元企矩業(yè)挎原戚根躲據(jù)字當(dāng)籮時(shí)旁能語夠弊得娘到尸的芹信抓息飲，放對祝應(yīng)隔收夜款窗項(xiàng)沸按廢其穗余夢額勵(lì)的笑5報(bào)%蹄計(jì)書提拒壞傲賬柿準(zhǔn)肺備涼。猛現(xiàn)瓜掌趕握戴了漫新謠的教信亭息朽，天判撫定貼不禍能曾收主回鼠的萍應(yīng)抗收紛款剩項(xiàng)縱比般例追已渠達(dá)砌1飯5艘%醋，桂企林業(yè)討改搶按脂1格5賤%關(guān)的就比駱例疊計(jì)屋提伐壞醬賬免準(zhǔn)摩備骨。會跟計(jì)罰估款計(jì)箏變斜更潔應(yīng)老當(dāng)訴采駕用抖未描來奪適杰用頌法惱，型即杠在翼會凱計(jì)擱估珍計(jì)促變剖更載當(dāng)印期煮及北以漿后巴期訴間坑，診采營用研新睬的鹽會蛙計(jì)攀估煉計(jì)欺，測不桿改眉變字以園前被期晉間賣的棍會候計(jì)蒸估舊計(jì)象，南也井不金調(diào)窩整階以得前櫻的枯報(bào)鈔告來結(jié)而果士。（鋼1吸）止會南計(jì)鍋估潔計(jì)降變尤更愛僅允影事響癢變贊更筒當(dāng)晌期泥的論，偷其苗影幣響犬?dāng)?shù)狂應(yīng)招當(dāng)?shù)⒃跈炎內(nèi)莞ぎ?dāng)路期習(xí)予曉以塞確地認(rèn)炕。（裕2童）下既燭影塌響面變揚(yáng)更繼當(dāng)浴期娘又浩影貢響楊未換來犯期宅間默的愿，隊(duì)其寇影則響謙數(shù)漁應(yīng)閣當(dāng)謝在偽變葡更月當(dāng)?shù)羝谀蛯懳礉瞾碜谵q間妄予辨以裹確惹認(rèn)拍。會蕩計(jì)融政翁策世變倦更敬是份指濾對比相謎同送的巴交賽易裁或伏事呢項(xiàng)齊由墳原辛來露的鍋會出計(jì)啟政純策固改仗用礦另舊一限會軋計(jì)攻政算策扯的坊行幅為芹。醒例來如春，斃在憤《依企刺業(yè)謎會墓計(jì)腸準(zhǔn)倉則罩—藥—棵債輸務(wù)曲重兇組關(guān)》仙實(shí)碼施捧后頂，患某活上持市叫公趴司影將憲上緊一謠年偏度額發(fā)疑生股的漫債椒務(wù)教重伙組紹交博易恒當(dāng)某中仗的幣債歪務(wù)射帳資面級價(jià)左值鑼與牙支在付研現(xiàn)神金消及煉現(xiàn)滔金優(yōu)等窯價(jià)源物貧之貢間位的陜差招額墻，閣由盲確鮮認(rèn)呢為岸收夫益浸變捆更早到睡確臭認(rèn)香為邀資磚本濕公寄積盼。會夢計(jì)條估廁計(jì)乏變介更游，哄是灑指砍由肅于棟資強(qiáng)產(chǎn)店和塌負(fù)賴債密的疏當(dāng)柏前仰狀腥況紐奉及諸預(yù)禽期畜經(jīng)蛋濟(jì)海利經(jīng)益蔑和破義尖務(wù)鞭發(fā)詞生阿了獅變丙化瓶，巴從筋而餅對上資擴(kuò)產(chǎn)浴或剃負(fù)忙債尖的挺賬搞面胖價(jià)俗值訂或扎者冶資可產(chǎn)紡的逗定比期革消票耗沈金忽額沫進(jìn)賀行滴調(diào)抵整艱。1禽、歡辨畢別妄方樸法側(cè)：責(zé)如帶果翼一曲項(xiàng)脹會血計(jì)壘變剃更掃只參影紐奉響上到化會烏計(jì)妻報(bào)及表磨項(xiàng)私目鄉(xiāng)豐計(jì)卸量瘋層固次臥中螺的遵跨疑期娛分除配揭，況則霸為塊會舊計(jì)歐估倒計(jì)匯變薯更晃，脊如壯一縮慧項(xiàng)完會紹計(jì)握變腦更顆同惰時(shí)盼涉滅及筑了塊會鍵計(jì)仰報(bào)疼表塌項(xiàng)影目遼確與認(rèn)莊三標(biāo)要拜素巾和婚計(jì)屬量艱層儀次僚中檢的終構(gòu)園成仁要徑素倒則謝為竊會桿計(jì)蜘政泰策易變分更叢。2惡、厚舉汪例豈：（竊1池）阿固墾定廣資新產(chǎn)本折界舊拘方夫法根從隔平漏均竭年扛限鑰法赤變?yōu)a更棄為濁加漢速貢折捎舊勞法味。緊會臣計(jì)擱確飄認(rèn)勞三折要券素際和橫會年計(jì)劣計(jì)潔量澆構(gòu)券成花要稍素因不作變擋，副固忌定閘資巡壽產(chǎn)探成徹本挖的麥分蝦配寬從輸每苦年筆平卡均盡變學(xué)更搭為識前養(yǎng)期甩多鑄后湯期誤少糟，棵會籃計(jì)踏估掀計(jì)億變戶更您。（騙2泉）柿其傭他黑應(yīng)宜收慶款然壞康賬獲損桐失覆核首算裕方姓法畫從曾直榮接窮轉(zhuǎn)壁銷維法歡變獸更急為泳備破抵則法吼。辨壞糧賬祖損精失消確超認(rèn)按為沉費(fèi)分用母的壺時(shí)峰期準(zhǔn)從陷壞毅賬根發(fā)礙生風(fēng)期貧變具更態(tài)為庫其趴他槍應(yīng)絕收攤款鐘產(chǎn)煙生蛋期撕，編會抄計(jì)希政鍛策強(qiáng)變惰更見。（真3寒）輛短袋期窄投滲資皇跌汪價(jià)籌準(zhǔn)采備籮計(jì)跑提揉從典單雹項(xiàng)黃計(jì)掉提唯法盒總聰體舟計(jì)肉提明法較。雄因紗總撞體逆中愚單灰項(xiàng)紛投壤資盟升愧值陜與頌貶押值姑的謎抵目補(bǔ)喜，傭某辱些墳單排項(xiàng)店投難資偉從蝦成趣本荷與廟市錯(cuò)價(jià)胃孰鈔低織法貼計(jì)議價(jià)籮變味更遺為醒以波歷惕史石成鮮本蜘計(jì)竭價(jià)敲，里會版計(jì)兵政瞞策料變衣更謹(jǐn)。注毀意：企德業(yè)排難端以孟對智某傲項(xiàng)妖變吊更裂區(qū)睬分外為胞會著計(jì)申政工策芹變避更麻或快會捧計(jì)滴估袖計(jì)速變尸更忙的員，餐應(yīng)項(xiàng)當(dāng)糕將敗其嫂作游為款會否計(jì)繡估純計(jì)蠢變姿更到處輕理羨。1述、公會舍計(jì)扯估帥計(jì)悶變惠更息與僵會頭計(jì)非政糟策狡變袍更（載1淺）淚下元列響各則項(xiàng)問中曬，媽屬簽于趕會竊計(jì)桃估毫計(jì)召變車更否的詳有翅（）撕。A李.歡固瓶定跟資丹產(chǎn)殖的寇凈忠殘箭值獎(jiǎng)率啄由咸8跟%碑改輩為緞5方%B飾.捧固傾定網(wǎng)資鐵產(chǎn)擦折拜舊瞧方可法遷由保年可限奶平過均困法卸改努為踢雙恭倍層余寨額見遞忌減錫法C蛙.流投易資徑性盜房常地占產(chǎn)仔的庸后通續(xù)掘計(jì)汁量徹由母成絲式本閑模博式倆轉(zhuǎn)剃為者公修允違價(jià)街值些模丈式D烈.溫使巾用依壽湖命輔確宗定罩的挺無挑形鐘資曾產(chǎn)本的僵攤葬銷輩年劇限旱由柏1隆0劍年肆變依更果為鍋7守年正涉確撈答粉案友：獅A卡,溉B掌,腐D（宮2純）管下孫列樣各妨項(xiàng)咐中漢，倒屬儲于今會道計(jì)傳政聯(lián)策奇變座更手的舊有違（挽）喪。A化.剪對默合忠營禁企全業(yè)鄰?fù)队?xùn)資縱由壟比劫例腥合度并葬改崗為廣權(quán)籃益刃法蝴核扎算B螺.廊固嶄定幸資墻產(chǎn)傍的頑折狂舊胡方繩法和由扣年磁限羽平長均某法岔變蘿更愚為熟年悼數(shù)巧總縣和窮法C泥.鉆投嗽資秋性建房撓地已產(chǎn)亞的拜后求續(xù)薯計(jì)滲量香由睛成聲本切模撞式趙變顧更忙為何公喬允祝價(jià)黃值豬模爭式D楊.維發(fā)男出蛙存現(xiàn)貨彎的環(huán)計(jì)冤價(jià)騎方雙法津由水先百進(jìn)棵先腎出搏法呼變救更越為普加換權(quán)沈平膛均誦法正陜確骨答縮慧案喇：票A洋C樣D2閣、甲舞公鼠司啟發(fā)倦出具存壇貨禮按夜先伐進(jìn)扁先節(jié)出毛法部計(jì)煌價(jià)。2椒0扎1油2緣瑞年社1柔月雀1咱日輸將太發(fā)豪出揭存漠貨尼由來先龍進(jìn)笑先片出回法喇改恢為掘一策次湯加快權(quán)姥平莖均提法盾（炎按宋季腰度詠加蕩權(quán)金平腫均椅）鞭。套2闖0敞1恩2掌年委年霞初板存瞇貨頭賬書面厘余徐額載等屋于榆賬鮮面犯價(jià)扶值護(hù)4統(tǒng)0粒0芽0豪0雕元戰(zhàn)，鹿5斤0潑千某克猜，攝2憂0徐1某2顏年丈1瘦月解、擠2她月震分絮別杠購躍入幣材葡料售6礦0便0帝千燦克亦、耕3線5騙0踢千幕克艦，擇單餓價(jià)熊分蠅別體為憑8運(yùn)5名0虧元圾、桂9蓬0壤0紅元綢，天3缺月騰5瓣日芽領(lǐng)歉用職4子0盛0慕千穩(wěn)克拼，能用欲未異來柴適及用吐法紋處盞理程該私項(xiàng)牙會原計(jì)搬政皇策碰變董更曬，婚則漿2叛0田1憐2突年街第囑一稼季高度控末疾該傾存曠貨勺的苗賬管面洞余挪額鑄為迷（捉）第元掏。A權(quán).就5字4回0矮0假0絨0予B蔬.仿4沿6比7繭5緞0些0C坐.宋5別1筐0望0則0差0蝕D遠(yuǎn).末5集1鳥9湖0箏0柏0【龜答禍案般】鎮(zhèn)D【別解少析母】慎單潮位稀成綢本改=豪（保4浸0襲0聞0雜0黃+果6淡0睛0傅×倍8減5興0事+頑3勞5從0修×百9驢0速0慶）逆÷宅（將5半0雄+商6治0籃0臨+巷3椅5杰0伸）潮=伶8退6黃5勾（忌元元/瞇千稀克杠）斧，打2菊0費(fèi)1難2賺年規(guī)第狼一贏季轟度擁末再該怨存千貨本的漠賬筍面松余新額叔=旬（增5緞0由+慮6遵0貸0鎖+號3及5素0盼-犁4蝴0奪0升）務(wù)×守8庸6方5竹=傅5晴1翼9精0慨0婆0憲（倦元年）掏。3彎.甲斤公根司永2復(fù)0衣0柳5漁年族1證2遷月切1左日蒼，挑新亦增枕管件理甘用鐘固逼定抄資客產(chǎn)丈一療項(xiàng)撐，谷原荷價(jià)骨1繩0積0爭0田萬稻元曬，哨預(yù)換計(jì)歡凈法殘嘆值兄為寇5瓶0添萬碧元炭，難預(yù)選計(jì)各使繩用季年吧限喊1餐0單年貿(mào)，俘采桐用羨直誤線嘉法路計(jì)傭提贈折堵舊辨，鞋2出0翁1富0蚊年成初密由激于炎技內(nèi)術(shù)捕進(jìn)跑步令等晴原猶因期將沿固盤定享資凱產(chǎn)的預(yù)訊計(jì)繞使禾用頭年覆限例由勤1名0麥年秋改談為未8膊年活，頑預(yù)禁計(jì)范凈華殘求值倆調(diào)筋整鹽為牧2嫩0聾萬牲元見，凍同死時(shí)嘗，津?qū)⒖蛘厶古f唉方窗法眉改憲為望雙氧倍琴余韻額銳遞防減突法煌。2冷0雁0漿6們年況～熔2馬0嫂0稿9掉年劑4舊年纖已冰計(jì)鼠提獻(xiàn)折貫舊艱＝財(cái)（脈1肌0煮0黃0樣－進(jìn)5桐0綠）漏/知1從0礙×巴4咽＝攀3升8耍0復(fù)（欺萬論元淹）解濁析釣：2饅0燦1余0雪年虹初敲在玻變活更營折悼舊貸年管限踢的伍同叨時(shí)恒變開更藝凈重殘需值擊和錯(cuò)折恨舊朝方切法賄時(shí)辦，嗽作綢為斷會歉計(jì)殿估白計(jì)曠變夕更捧，叮新融的陶會酒計(jì)芝估頂計(jì)吳只丹從拖2嗚0撿1扶0巖年易開界始誘適趨用跳。里應(yīng)鳳重漸新罰確諒定輸折愚舊饒率堤和櫻各稅年翅的憤折鏟舊吃額法，柳即月：年宿折容舊講率哭＝筑2這/逼（則8跨－鑰4氣）掠×煩1蒙0滿0純%以＝工5究0跡%2肉0神1腎0楊年異應(yīng)選計(jì)球提閑的煤折證舊度額擔(dān)＝槍（驚1樣0仍0社0慢－盯3票8滲0固）擊×陡5所0妖%紙＝駱3惰1腐0浙（幸萬芳元受）2句0翅1粒1管年插應(yīng)逮計(jì)亦提病的環(huán)折躍舊參額料＝捆（涂1鎖0悅0嫌0戲－四3淚8耳0僻－鞭3珠1殃0浙）蚊×皮5銅0趣%聰＝私1釘5先5熱（普萬澡元概）2未0童1話2帽年困和湯2徒0虎1挖3更年鑄應(yīng)炕計(jì)礎(chǔ)提躲的租折擇舊俊額浙＝窩（蠅1烘0磚0驅(qū)0倚－立3壩8車0漠－魄3內(nèi)1子0途－表1恒5瓜5麗－勝2絞0怨）霞÷博2可＝狼6獸7睛.唐5煌（年萬刑元祖）下明面搜舉踩一認(rèn)實(shí)曠例做綜辛合賽說氣明慰會奪計(jì)住政耀策草、紗會諸計(jì)邊估由計(jì)寬變區(qū)更記的膜判氧別化及方其障賬省務(wù)美處斤理悔。甲縫公磚司鴉系煤2蝦0與0抽0詠年遞1候2腎月東2螞5摩日乏改折制傷的堅(jiān)股勸份循制架有憤限煩公這司饒，輝每巡壽年楊按去凈誦利辰潤晉的那1相0殺%年和讓5束%非分踏別議計(jì)喉提妥法貪定擦盈色余庫公敲積茅和糊法掉定踢公摔益斧金貝。適首用湯的導(dǎo)所來得寫稅它稅可率晌為睜3賀3農(nóng)%歸。所斃得雅稅不采喝用便債逢務(wù)滑法攏核穩(wěn)算醬。民為把了浴提駕供鑼更祥可捧靠割、碑更蹄相片關(guān)甩的棄會稅計(jì)工信嫁息肥，斜經(jīng)醉董壓事腿會嗚批蜘準(zhǔn)研，尼甲綠公舟司凍于貓2玩0搞0舞3咽年偵度慰對舒部錢分嶄會莫計(jì)捐政駕策版和螺會雜計(jì)立估侵計(jì)狠作走了蛛調(diào)哥整噸。加有幟關(guān)晶調(diào)工整蓬及尿其那他拐相扛關(guān)追事法項(xiàng)出的嬌資刑料邊如秘下嫌：（訴1撕）域從垮2瞎0去0疼3毅年劑1溝月汪1劇日襯起殼；博將褲行樹政鞭管赤理糊部旦門永使贏用顧的膝設(shè)奇?zhèn)淦康淖o(hù)預(yù)能計(jì)納使哨用失年廚限校由僵1錦2井年瘦改綠為桐8譜年辭；厚同拒時(shí)重，墻將旨設(shè)誼備剪的列折圾舊勒方采法姨由衛(wèi)平興均踢年丘限啞法秧改屆為誕年窮數(shù)仗總教和奸法矮。糞根何據(jù)毀稅臘法美規(guī)嚴(yán)定狼，支設(shè)那備粉采葬用立平計(jì)均旬年器限螞法室計(jì)忙提摧折瞇舊束，載折欺舊鍛年裹限厘為年1仿2送年烈，僑預(yù)前計(jì)訴凈歷殘棗值性為擺零驢。緊上厚述慚設(shè)爛備舒已室使衣用蹈3詢年擋，揮并漫已惕計(jì)滔提援了科3濤年伴的咱折黎舊腥，示尚舊可削使信用鴨5條年財(cái)，賠其尤賬糞面統(tǒng)原徒價(jià)桿為配6繭0瞞0瞇0液萬醫(yī)元深，縮慧累介計(jì)患折犁舊樣為窩1啞5宿0喂0質(zhì)萬目元鮮（醬未建計(jì)洲提脹減序值巨準(zhǔn)塊備肝）穩(wěn)，并預(yù)備計(jì)犧凈矮殘抹值聞為環(huán)零勢。（2）艷從化2疑0類0侵3侍年塑1憤月仁1送日童起粘，餃將坦無辰形高資辛產(chǎn)劉的爽期慮末逆計(jì)洗價(jià)繭由肆賬丙面塘攤阻余燃價(jià)遞值呼改樓為今賬末面濟(jì)價(jià)沾值房誠與壓可蜻收逝回拴金虛額鴿孰韻低樸計(jì)敬價(jià)步。放甲乒公糾司為2悶0托0路1堅(jiān)年鳳1互月唇2申0柄日畜購去入暮某宅項(xiàng)捧專家利椒權(quán)絹，雕實(shí)嘉際儲成逃本昂為恩2兵4新0喘0癥萬拉元龍，尊預(yù)要計(jì)帆使賴用監(jiān)年舊限渠為兆1釋6賤年依，猴按勾1點(diǎn)6膊年迫平棚均津攤折銷鴉，瓣攤絡(luò)銷詳年曠限詞與說稅鍛法庭一健致態(tài)。員2京0坐0千1徐年污末遭、勾2礎(chǔ)0唉0慕2值年塌末重和濃2翻0枯0傻3屑年罪末民預(yù)希計(jì)屆可塘收歸回免金化額慎分振別烏為肉2芳1神0品0否萬澡元繪、父1裙8漁0柏0廊萬撕元秤和陡1彼6晚0鍬0晚萬阻元乎。根樣據(jù)惰上糖述海資浸料通，替對鑰甲逆公幅司林2之0學(xué)0舉3贈年胸會鳥計(jì)盞政易策愧、物會唯計(jì)估計(jì)賄變暗更石應(yīng)螞作棉如由下挎判檔別府和櫻賬應(yīng)務(wù)鏈處耕理段：資敲料青（抗1囑）菌：撫行讓政芽管今理自部請門謹(jǐn)使犁用離的鉛設(shè)稱備硬使危用利年綱限獻(xiàn)由忍1喇2朝年缸改修為老8犧年你，匠同瘦時(shí)康，擋設(shè)渣備膠折問舊花方藏法超由廉平飯均點(diǎn)年兆限拳法織改絹為妥年支數(shù)想總珠和宵法宋。箭在炸這民種愛情亭況垮下是，導(dǎo)根代據(jù)倆準(zhǔn)僻則墻要?jiǎng)谇罅?，耍關(guān)罪于凡該姓設(shè)周備喉的炕變鳴更內(nèi)應(yīng)夜作邁為朱會齒計(jì)鵝估杜計(jì)冊變液更檢處啞理羞，煮即截采盒用大未扇來惑適將用逝法銷進(jìn)葬行很核每算視。盾發(fā)抄生股變已更型時(shí)亦該攤設(shè)毀備啊的重賬笨面拜價(jià)購值代為寬4躺5蹦0惜0岔（項(xiàng)6桐0乓0除0乓-山1續(xù)5蚊0懷0就）娃萬兵元愈，鑼剩廊余粥使監(jiān)用褲年田限紛為疤5笑（隨8傘-詳3久）餅?zāi)昙?，票按擺年造數(shù)筑總車和醫(yī)法牌計(jì)渣算轉(zhuǎn)2賓0材0個(gè)3娛年撿該載設(shè)以備勾的還折腔舊鉗額胳應(yīng)吳為示（托6撇0城0情0番-魯1蹈5而0吸0種）歪×濱5紹/拋1望5蘆=浮1巧5濾0泉0竭萬秩元龍。其蘋會淋計(jì)薪分竭錄耗為剛：寫夢借與：炸管挨理課費(fèi)底用渠誓攻攏年緩掛守永命1爪5臉0林0漂0原0協(xié)0悲0蘋徑玻帝英貸粥：貍累食計(jì)亭折執(zhí)舊麥宰披折夜岔企泄1訪5咽0亞0灘0犧0夕0棕0資罩料敬（2）鎖：此無言形瞇資妻產(chǎn)吧（忽專邀利踏權(quán)竭）誰期回末故計(jì)弦價(jià)鑒由穿賬飯面寇攤些余伏價(jià)舅值拳改星為豬賬仍面秋價(jià)軋值此與暮可斷收舟回振金曠額款孰蘇低遷計(jì)笛價(jià)錄，除屬扔于遣會灘計(jì)艇政招策粒變旬更良，擊應(yīng)更采啟用伸追展溯孫調(diào)債整竊法仿進(jìn)襪行神處請理肆。按流新犯的追計(jì)享價(jià)濤方劣法孝，烈計(jì)轉(zhuǎn)價(jià)啊政斃策塵變狗更乒以目前扎年砍度宋的諸相夠關(guān)劈燕處稱理僵應(yīng)月為悉：2幣0頁0標(biāo)1調(diào)年乖末族專奇利責(zé)權(quán)駛攤透余藥價(jià)放值讓為奇2博4訂0撒0恩-吵2鐵4公0沫0擱÷糠1雪6苦=托2抗2太5涂0土萬礦元妻，廳該喜年莊末彎可絮收拍回理金葬額犧為敬2換1喚0拿0絮萬滴元辭，好應(yīng)攏計(jì)肺提娃減裂值抄準(zhǔn)癥備詠2耍2毅5什0倚-場2懷1聯(lián)0秩0召=火1電5捆0轎萬覺元鳥；灶2匪0闊0毒2艦?zāi)昙槟┓蕦？ɡR權(quán)妄賬析面然價(jià)枕值借為確2架1程0匠0箏-烏2罩1棄0刊0涂÷抵1下5箱=選1都9趨6乖0宏萬悅元投，半該藏年稻末散可之收仿回且金觸額結(jié)為封1雁8厘0挎0耀萬垃元保，岔應(yīng)城計(jì)葬提怎減搶值下準(zhǔn)逃備冰1圣9健6辰0糧-泉1崇8筐0從0企=扣1獎(jiǎng)6幅0較萬水元托。按話變博更刮后狼的朵專室利估權(quán)歲計(jì)該價(jià)遠(yuǎn)政忙策萬，六應(yīng)里于睬2巡壽0薪0縫3陡年踐初溉補(bǔ)者提宇“櫻無衡形勢資勝產(chǎn)釋減陷值竊準(zhǔn)有備郵”汁1露5阻0惕+鬼1竟6墾0歲=進(jìn)3需1澆0煩萬棄元臨，啦調(diào)潤減勢期糾初怕留務(wù)存筍收焦益挖3冬1檔0宜×?。ǜ?岡-經(jīng)3昨3照%舊）慢=滾2方0漫7擴(kuò).晨7豆萬巖元炊，逐其蔑中確包恨括劇法狹定筍盈緣瑞余鬼公綁積西2中0臟.判7姨7麥萬爺元嘆，兄法盛定臺