企業(yè)會(huì)計(jì)制度及相關(guān)準(zhǔn)則執(zhí)行中存在的問(wèn)題

新準(zhǔn)則執(zhí)行中的有關(guān)問(wèn)題財(cái)政部會(huì)計(jì)司焦曉寧1一、所得稅會(huì)計(jì)二、企業(yè)合并、長(zhǎng)期股權(quán)投資三、或有事項(xiàng)21.企業(yè)會(huì)計(jì)準(zhǔn)則－－所得稅一、所得稅核算的基本理念二、暫時(shí)性差異與時(shí)間性差異、永久性差異的區(qū)別與聯(lián)系三、會(huì)計(jì)準(zhǔn)則與稅法規(guī)定差異分析四、其他有關(guān)問(wèn)題31瞧.低企茂業(yè)唇會(huì)余計(jì)餅準(zhǔn)英則話－膝－直所橋得載稅一械、頓所嚼得呢稅憶核演算足的肯基嚷本億理掌念遞卸延躺所攝得態(tài)稅撓的凈確歲認(rèn)馳體豬現(xiàn)駱了限：1糧.資屠產(chǎn)脹、團(tuán)負(fù)朗債昆的鄙界犁定2叉.權(quán)訪責(zé)財(cái)發(fā)賺生模制前原夕則41允.錘企辰業(yè)猾會(huì)梅計(jì)治準(zhǔn)瘡則憶－紛－破所遣得堅(jiān)稅資應(yīng)產(chǎn)撿的哄賬禿面杜價(jià)屋值壇＞物其多計(jì)谷稅覆基沙礎(chǔ)例收：險(xiǎn)一洽項(xiàng)敬資鏟產(chǎn)執(zhí)的放賬居面弱價(jià)亮值推為春2嶄0景0亂萬(wàn)職元計(jì)脈稅姜基昨礎(chǔ)松為波1慢5聞0限萬(wàn)天元未帖來(lái)媽納炊稅鑰義可務(wù)叛增畏加翁－項(xiàng)－笨負(fù)勒債資慘產(chǎn)脖的殊賬蒼面膀價(jià)漸值然＜邊其死計(jì)個(gè)稅南基蕩礎(chǔ)例感：盤一濫項(xiàng)謝資拜產(chǎn)隱的最賬望面王價(jià)果值姑為水1坐5師0巷萬(wàn)速元計(jì)兔稅觸基為礎(chǔ)喇為茅2到0釣0段萬(wàn)呆元未搬來(lái)傍納擴(kuò)稅妄義揀務(wù)陳減也少軋－讓－途資配產(chǎn)遞父延懇所樹(shù)得頁(yè)稅慎資幕產(chǎn)毛及階負(fù)膨債壞代眾表欠了訪未芳來(lái)亂期葵間菠稅岡款瞎流怒出前的武增矛加餓或無(wú)減椒少51脅.湖企秀業(yè)騙會(huì)達(dá)計(jì)戲準(zhǔn)叔則尚－搭－左所脂得釀稅所物得李稅沙核唇算她的饑程綢序乘：確司定就資腿產(chǎn)弓、丈負(fù)現(xiàn)債焦的椒賬朱面面價(jià)劈燕值確展定遼資泳產(chǎn)拐、肯負(fù)吼債歡的但計(jì)沫稅飽基熱礎(chǔ)計(jì)昌算弊暫?jiǎn)緯r(shí)局性盟差暫異確拼認(rèn)寫(xiě)遞銜延怎所貓得勞稅味費(fèi)抓用喊（乳或徑收在益毛）遞時(shí)延斯所嘆得拌稅挨資親產(chǎn)菊及艦負(fù)營(yíng)債吹的叫當(dāng)歸期瀉變由動(dòng)女金座額確表認(rèn)辦所核得貨稅扭費(fèi)競(jìng)用61捷.健企徐業(yè)尼會(huì)針計(jì)嫩準(zhǔn)宴則掏－確－帶所貌得節(jié)稅資壯產(chǎn)稻的膊賬膚面獎(jiǎng)價(jià)渠值尿＞托計(jì)尊稅拉基趨礎(chǔ)－歲－幼應(yīng)弊納戶稅肝暫殘時(shí)營(yíng)性巖差初異資面產(chǎn)迎的千賬俘面沙價(jià)字值交＜袋計(jì)辯稅瞧基妄礎(chǔ)－遠(yuǎn)－鹽可便抵妥扣鋒暫挺時(shí)慰性欄差辜異負(fù)末債座的燈賬誓面村價(jià)課值話＞暫計(jì)飽稅霞基駐礎(chǔ)－連－持可閘抵貿(mào)扣型暫濫時(shí)線性紹差臟異負(fù)露債窯的雷賬傍面灘價(jià)關(guān)值錄＜椒計(jì)勵(lì)稅電基廢礎(chǔ)－敞－悅應(yīng)洪納染稅杏暫雨時(shí)切性鬧差隨異71軌.跳企爹業(yè)芒會(huì)懸計(jì)祝準(zhǔn)全則慌－拘－烈所符得參稅二股、周暫側(cè)時(shí)檔性籠差索異皮與克時(shí)頃間最性穗差極異拔、仙永匙久湯性管差宿異敲的臘區(qū)譜別禍與卸聯(lián)朱系利昨潤(rùn)宗表貍納源稅殼影蛛響劍會(huì)析計(jì)約法雞：時(shí)宗間爺性積差毀異鏡與概永雪久茅性物差嫩異資內(nèi)產(chǎn)局負(fù)嘴債計(jì)表弓債名務(wù)勉法?。簳虹爼r(shí)屋性灰差遣異81傳.膜企績(jī)業(yè)呼會(huì)僅計(jì)惕準(zhǔn)愧則莊－輪－諷所杯得蓄稅二協(xié)、保暫垮時(shí)信性浙差源異等與鼠時(shí)匯間口性蓮差稅異效、虧永聽(tīng)久曉性華差號(hào)異銷的性區(qū)蚊別皂與源聯(lián)羨系暫冒時(shí)敞性礙差監(jiān)異鈴包米括縱所找有壞時(shí)拖間門性鎖差療異圖－多從怎利原潤(rùn)摟表匹形補(bǔ)成隸時(shí)肯間跳性有差濤異紛的授，躺從松資晨產(chǎn)數(shù)負(fù)行債厭表投角蹄度弱形旅成辦暫均時(shí)撤性虹差色異如編分謎期嫁收召款酷銷草售在：利根潤(rùn)炎表資培產(chǎn)撤負(fù)剛債拜表收鬧入尖1報(bào)0紡0池0憑長(zhǎng)職期刮應(yīng)襖收新款來(lái)1驕0菜0按0借臣：磁長(zhǎng)嶺期抹應(yīng)貫收寇款月1撤0伴0劣0貸昌：馳主歸營(yíng)礦業(yè)腔務(wù)己收增入懼1晴0耗0類091嘗.鼠企衣業(yè)捐會(huì)訂計(jì)箱準(zhǔn)奸則枕－霸－位所充得其稅二挖、羨暫亂時(shí)血性墓差蝕異估與秩時(shí)逆間悲性姑差兔異懼、凍永迅久泊性醉差神異得的脂區(qū)年別逼與盜聯(lián)作系C欺A粒T悄B長(zhǎng)晴期冒應(yīng)透收抹款巷1吵0研0餓0釋0暫魔時(shí)營(yíng)性眾差攝異橫＝錘1贏0留0閱0鋪萬(wàn)時(shí)漆間期性忌差歪異嶼＝兵1購(gòu)0利0必0筍萬(wàn)1姨01蛋.揪企侵業(yè)揪會(huì)網(wǎng)計(jì)跌準(zhǔn)貿(mào)則銀－繳－榨所澇得敵稅二徑、啟暫橡時(shí)失性私差位異記與擴(kuò)時(shí)禁間悼性違差滾異單、客永持久珍性精差拍異齊的祝區(qū)豈別敞與督聯(lián)債系除壇包架括核所屆有槍時(shí)妹間糖性謀差柄異寬外帖，那暫汪時(shí)山性竿差呼異咱還濤包砍括妻計(jì)鉤入驅(qū)權(quán)踐益筍的痕交諒易得或決事淚項(xiàng)翠及絮企芹業(yè)繭合禮并控的腎影曬響例裂：千可裂供蓮出諸售籠金辭融憐資基產(chǎn)聯(lián)成棵本頓1脆0粥0棋0歐萬(wàn)期得末憶市炒價(jià)濟(jì)1墾0百8饑0該萬(wàn)左元8聰0掃萬(wàn)織元懂計(jì)溜入界資飄本蝴公嗎積借鹿：蘭可土供帖出賭售啦金攪融炒資壓產(chǎn)暈8陷0貸比：講資況本逆公河積涼8藏01味11淋.址企摸業(yè)東會(huì)岔計(jì)胖準(zhǔn)紋則熊－拘－血所悅得機(jī)稅二麗、胳暫臨時(shí)印性束差嫁異類與盜時(shí)清間盜性桐差梢異女、戴永喊久漫性峽差擦異急的腹區(qū)災(zāi)別己與揪聯(lián)博系例孕：C竹A悲T銀B可姑供表出綠售她金診融謊資洋產(chǎn)1惡0原8醬01果0孝0倚0暫硬時(shí)磚性坊差算異見(jiàn)＝仁8墾0倉(cāng)萬(wàn)演元1額21喉.駝企群業(yè)課會(huì)概計(jì)圍準(zhǔn)填則暑－趨－掀所狡得固稅二姿、禿暫市時(shí)間性侵差春異超與俘時(shí)煤間貫性曾差要異浙、遲永柜久語(yǔ)性沖差削異丸的遼區(qū)愚別脂與抓聯(lián)鉤系從包利霸潤(rùn)遙表仁角積度途形慘成輕永速久日性咳差登異五的伐，殺從辨資撐產(chǎn)歷負(fù)艘債掏表普角暢度你不慈形示成佩暫概時(shí)咳性侄差榮異例猶：辨作只為瞞持域有眉至?xí)缘降仄诎滞渡尜Y母核宅算域的煙國(guó)隨債借拌：山持繼有建至功到闖期菊投攤資欣3榨0怒0丑0貸傻：便銀乓行獄存屑款貫3辛0娃0箱01捕31卸.弦企閘業(yè)祝會(huì)誼計(jì)棍準(zhǔn)屑則籃－鍛－烤所蹄得鑰稅當(dāng)筒期默確盞認(rèn)劍國(guó)蟲(chóng)債孟利刮息斤收拔入鞋：借喚：桑持渾有卻至鐵到帶期纏投垮資鈴5稈0貸欺：束投銷資悟收朋益落5泉0利板潤(rùn)危表投晶資承收糞益抓5漢0稅旱法統(tǒng)規(guī)登定溉：狐國(guó)委債膜利揪息肝收斥入眨免鑰征顧所夢(mèng)得仙稅您，盟形遺成盞永內(nèi)久廟性差觸異1鉤41霜.訪企掀業(yè)隔會(huì)堅(jiān)計(jì)辣準(zhǔn)痰則薦－謎－企所添得規(guī)稅C值A(chǔ)拳T半B持渠有月至刑到兩期斧投度資羊3循0董5姻0排3椅0族5伴0暫朝時(shí)繡性封差藥異拌＝軌C梢A跑－鴿T碗B擺＝瘦0從導(dǎo)利價(jià)潤(rùn)耽表企考司慮踏的桃永穩(wěn)久抄性文差堅(jiān)異憲，器不數(shù)形嚴(yán)成烏暫鉛時(shí)賤性借差耀異1濁51插.絮企彩業(yè)忙會(huì)勞計(jì)嬌準(zhǔn)腦則杯－筆－待所授得謀稅三頑、次會(huì)客計(jì)揚(yáng)準(zhǔn)漲則泰與須稅粥法扎規(guī)確定溜差拐異耳分展析交蛙易全性止金暢融斤資聯(lián)產(chǎn)會(huì)術(shù)計(jì)屈：的期阿末芽賬叛面姜價(jià)慮值梳為勵(lì)公懶允醉價(jià)交值借坑：名交桌易場(chǎng)性燈金麥融僅資換產(chǎn)涼8胖0隆0貸店：眨銀唉行潤(rùn)存固款竹8賊0維0借畜：碗交胸易坐性填金留融全資敗產(chǎn)構(gòu)2奴0劍0貸笛：鞭公喉允燙價(jià)獎(jiǎng)值竄變麥動(dòng)慚損喚益器2兔0很01泰61宣.塑企泉業(yè)示會(huì)砌計(jì)煎準(zhǔn)劇則竿－泉－片所濕得貧稅三款、悠會(huì)剃計(jì)旱準(zhǔn)破則摸與執(zhí)稅獵法宴規(guī)鹿定捧差躺異彼分違析交舞易放性濱金雪融圖資后產(chǎn)會(huì)魯計(jì)哄：貞期申末堆賬戀面壁價(jià)姨值經(jīng)為付公命允蹦價(jià)撇值稅消收壓：犬未轉(zhuǎn)出何售遮之劫前呆計(jì)琴稅釀基吸礎(chǔ)鮮維帥持倒取貴得盲成落本擦不高變C們A迫T白B交館易站性塵金屠融竊資轟產(chǎn)炭1戴0圈0警0掩8抬0炎0暫螞時(shí)售性賴差耍異禾＝停2權(quán)0曉0炕萬(wàn)1搞71級(jí).鉗企恢業(yè)房誠(chéng)會(huì)幅計(jì)腿準(zhǔn)肺則什－湖－揉所昌得故稅三興、往會(huì)搖計(jì)攤準(zhǔn)泄則勒與呢稅追法苦規(guī)緒定情差鄉(xiāng)豐異蜓分令析應(yīng)跟收病票懲據(jù)猶、能應(yīng)慨收余賬芹款會(huì)候計(jì)南：鞠賬指面章價(jià)軌值雨為諒扣怎除掛壞殊賬厘準(zhǔn)笑備蜻后柄的另金累額稅堂收蠅：盈計(jì)飛稅榴基尺礎(chǔ)腸為胳扣公除旗按樂(lè)照海稅終法皆規(guī)蹄定徐允監(jiān)許東稅縣前繩抵蓬扣的己壞明賬詠后宵的出金轎額C扇A屢T揪B應(yīng)稱收哥賬凱款粘1謙5炎0鳥(niǎo)0揉1條9上7華0暫撲時(shí)政性器差術(shù)異侮＝什－犁4耍7況0交萬(wàn)悄元1帥81宰.笑企頭業(yè)足會(huì)迫計(jì)事準(zhǔn)關(guān)則俘－挎－數(shù)所碧得差稅三基、磁會(huì)以計(jì)岸準(zhǔn)身則蠟與蔽稅殺法窩規(guī)把定乒差裂異虎分元析持詳有內(nèi)至隔到激期右投分資會(huì)耕計(jì)筐：現(xiàn)按宅照朋實(shí)客際它利愈率袍法顯，費(fèi)以曾攤汪余婆成朵本吊計(jì)螺量稅秒收淋：乎如泄認(rèn)捐可宴實(shí)雖際忙利狹率殺法零，嶄則姓不尺存頁(yè)在承差提異C浮A緊T鎖B持騎有勺至救到律期唐投憤資扛1昌2癢4澆0挺1閉2風(fēng)4良0暫學(xué)時(shí)枯性弊差寇異零＝但01撕91鏈.滾企轉(zhuǎn)業(yè)科會(huì)順計(jì)判準(zhǔn)衰則滋－現(xiàn)－被所豎得猶稅三鞠、笛會(huì)奪計(jì)地準(zhǔn)別則繩與陰稅界法紀(jì)規(guī)智定內(nèi)差產(chǎn)異悄分分析可定供彈出宗售稿金睜融辣資啞產(chǎn)會(huì)齊計(jì)兼：爐期戶末茫按鋒公貪允骨價(jià)框值魄計(jì)簡(jiǎn)量成，露價(jià)跨值蛙變園動(dòng)沉進(jìn)鍋權(quán)豪益借厘：旦可聲供刷出公售蔽金危融蛙資季產(chǎn)文1蕩0卵0叮0貸買：鐮銀戒行磚存禁款非1錄0易0民0借單：徒可喇供產(chǎn)出度售則金強(qiáng)融漫資赤產(chǎn)姜2狂0吼0貸垂：適資岡本堅(jiān)公絹積鑄2溉0扒02另01棚.兵企絮業(yè)日會(huì)否計(jì)丸準(zhǔn)哭則世－陜－染所膝得汽稅三舟、月會(huì)舍計(jì)滴準(zhǔn)靠則頂與學(xué)稅寺法置規(guī)攝定脫差料異只分夏析可腿供慣出府售餓金暈融川資顫產(chǎn)會(huì)川計(jì)厘：宴期柿末嗎按醬公浮允竿價(jià)花值愚計(jì)誤量巧，予價(jià)坑值暮變軍動(dòng)慌進(jìn)求權(quán)壓益稅按收借：采出陜售恥時(shí)謀一蘋(píng)并濫計(jì)匠算信應(yīng)沙稅掀所測(cè)得C妻A袍T眼B可化供拾出震售噸金潛融個(gè)資嘴產(chǎn)冬1亭2派0福0德1源0漁0義0暫仰時(shí)齡性籌差慚異效＝戴2揮0豎0關(guān)杯注弓：嚴(yán)與劣計(jì)很入很所蔥有握者垮權(quán)鴿益少的鈔交生易魂或教事泡項(xiàng)民相戰(zhàn)關(guān)服的靜所繼得帳稅泉影抹響元應(yīng)段計(jì)檢入攀所父有褲者艱權(quán)據(jù)益2障11虛.嚇企羨業(yè)機(jī)會(huì)姻計(jì)渠準(zhǔn)奮則淘－缸－機(jī)所弱得置稅三反、綠會(huì)棄計(jì)峽準(zhǔn)丈則義與紀(jì)稅兩法敗規(guī)天定個(gè)差稈異拆分姥析長(zhǎng)毯期禮股富權(quán)倚投抬資會(huì)哄計(jì)延：毀成騎本糞法箭、戀權(quán)蒙益撓法成搶本繼法春權(quán)赴益全法子炒公道司咸投廣資掏聯(lián)麗營(yíng)寺企課業(yè)爭(zhēng)投似資重廊大譯影母響腎以智下贊，跑不枝存纖在得合姐營(yíng)敢企祥業(yè)情投麥資活熔躍寸市攏場(chǎng)販、守公柏允半價(jià)抄值艙無(wú)法咸可誰(shuí)靠卵計(jì)叉量般的抗權(quán)畜益朽性辟投拳資2沉21聚.垮企界業(yè)攀會(huì)糕計(jì)頃準(zhǔn)千則揭－緞－丹所迫得圈稅三株、役會(huì)續(xù)計(jì)薯準(zhǔn)暴則形與宜稅撇法嫩規(guī)韻定拖差沖異麗分資析長(zhǎng)僑期棋股模權(quán)襪投狡資稅陜收惱：投掉資腦企雪業(yè)嶼自擴(kuò)被發(fā)投翼資籃單塔位赤取蓄得勤的學(xué)現(xiàn)僑金榆股搭利接或婆利鏟潤(rùn)毯是繳否需行計(jì)施算凱交啊納顯所調(diào)得廁稅男，險(xiǎn)取棒決領(lǐng)于旱投告資填企陜業(yè)守適劍用畏的碗所克得稅艦稅繩率樹(shù)是馳否簽高難于喂被眉投擊資灶單摟位2戒31木.島企揭業(yè)萬(wàn)會(huì)院計(jì)換準(zhǔn)擁則胖－扁－路所總得引稅三兆、厲會(huì)儲(chǔ)計(jì)持準(zhǔn)鑒則搶與潛稅理法鉤規(guī)筋定關(guān)差而異虧分洗析長(zhǎng)挪期護(hù)股膜權(quán)墾投伴資例肢：爺投叫資中企憐業(yè)簽適役用朵的離所呈得膜稅之稅餓率陶為顆2敢5暗％狗，槳被姥投玩資含單訂位辨適好用翼的框所傭得思稅共稅款率然為壇1乒5碧％栗。益當(dāng)障期彼被租投關(guān)資勾單宋位紗實(shí)莖現(xiàn)漫的飲凈宅利鐮潤(rùn)繩中細(xì)投屈資月企冊(cè)業(yè)矛按刑持圣股它比渣例刷計(jì)妖算萬(wàn)確菜定獎(jiǎng)應(yīng)昨享漢有帽1思0維0杯0出萬(wàn)遵元亡。借受：醉長(zhǎng)虛期謹(jǐn)股拼權(quán)咐投棟資跌1嘆0盞0昆0紋0貸哈：劑銀黑行押存懼款親1嗚0拒0蝕0繼0借環(huán)：覽長(zhǎng)釣期須股構(gòu)權(quán)吐投禮資至1乏0啊0危0貸習(xí)：曉投半資春收輪益刺1槐0持0六02五41禽.壇企再業(yè)壟會(huì)所計(jì)幅準(zhǔn)恒則到－勵(lì)－趨所尺得賀稅三彩、孤會(huì)芹計(jì)輸準(zhǔn)爭(zhēng)則仇與冒稅遵法項(xiàng)規(guī)額定尸差診異惱分抽析長(zhǎng)些期遞股雄權(quán)歐投番資例復(fù)：樓投栽資撐企榜業(yè)累適中用魯?shù)奶┧鶚堑脗ザ愋鄱惼柯数垶樘?輛5租％兵，前被字投誰(shuí)資兄單艦位駕適疫用船的骨所誕得新稅紛稅敲率論為踢1鄙5殿％固。傘當(dāng)波期愉被勸投揀資腔單芬位咽實(shí)調(diào)現(xiàn)撐的肺凈娃利芒潤(rùn)妖中熄投負(fù)資蠢企來(lái)業(yè)搏按澤持盯股貞比艱例導(dǎo)計(jì)報(bào)算筆確膜定利應(yīng)饅享躺有渣1揪0會(huì)0周0測(cè)萬(wàn)買元襯。C魔A蓄T笛B長(zhǎng)俗期幸股鬧權(quán)西投漁資替1音1郵0殺0邊0維1添0夠0嗚0鼓0暫拉時(shí)斜性家差跌異秘＝水1裙0壞0傍0稅返收蔑影陪響慰：共1因0明0鉗0晶／柳8彩5灑％偵×拆1汽0莊％固＝蕉1凡1妙7把.淡6窩5盟萬(wàn)夾元2庭51泳.辱企鍛業(yè)炕會(huì)辰計(jì)證準(zhǔn)村則撕－富－轎所妹得紐奉稅三協(xié)、攀會(huì)井計(jì)萍準(zhǔn)垃則引與地稅乎法維規(guī)定定荷差堪異暑分及析長(zhǎng)恥期庫(kù)股送權(quán)熊投蔥資稅幫收?qǐng)@：錦投皇資快企裹業(yè)躍出濟(jì)售煤股蹤蝶權(quán)隱時(shí)驢,位出忌售鴉所磁得仁價(jià)蛙款蠶與均投湊資稀成秧本鎖之搞間習(xí)差惡額皂一屋般使應(yīng)波全炕額睬交隱稅例層:軟企糟業(yè)江持爹有棕的度一加項(xiàng)演長(zhǎng)嫩期孤股教權(quán)繞投持資櫻,棟賬琴面慣價(jià)錘值更為抗2暮2孤0屠0主萬(wàn)項(xiàng)元朗,初安始圾投筍資躍成走本距為位1份8馬0插0徑萬(wàn)尖元抬。滲投套資議企允業(yè)敘適裳用陣所估得帶稅混稅定率昂為2率5欣%戲,腎被席投幅資次單班位捕適鋼用猜所以得贊稅腐稅孤率桌為鐵1雞5過(guò)%韻,逝出罵售監(jiān)所納得荒價(jià)謊款為腹2濾6罪0響0框萬(wàn)暫元?jiǎng)?會(huì)甲計(jì)旗收膀益峰=靜2陶6活0既0顫-灣2揉2慎0含0答=亡4誕0好0捷萬(wàn)狹元應(yīng)圍計(jì)勁入民應(yīng)守納介稅倍所碗得綱額末金翁額豆=百2蠻6暢0槳0煮-疫1矮8頭0犧0申=凡8什0恒0嘗萬(wàn)高元傘,柏按粱照崖投資淋企勿業(yè)餡適叉用畜的勻所攏得畢稅啟稅舉率顯2男5膀%法全黑額悶計(jì)域征壓所舍得伶稅2繁61桌.唯企慕業(yè)需會(huì)漠計(jì)善準(zhǔn)喝則竭－罪－狂所湖得惜稅三續(xù)、哲會(huì)忍計(jì)避準(zhǔn)敏則扯與茅稅偉法索規(guī)丟定鴿差牽異絨分濕析長(zhǎng)悄期掠股茄權(quán)堡投久資暫丑時(shí)尚性暗差鍵異棋的倚所寄得芳稅浸影丹響享確季認(rèn)唱取步?jīng)Q站于霧：（察1膚）而持謹(jǐn)有欄意能圖（廟2龜）紅如脫準(zhǔn)懼備萌長(zhǎng)泳期摧持秒有栽，站則眉考勻慮懼投歡資咱企匹業(yè)肢適色用真的顫所黃得加稅采稅洞率是瞇否伐高懲于陽(yáng)被承投水資公企狐業(yè)2銜71忠.巴企藍(lán)業(yè)氧會(huì)邪計(jì)榴準(zhǔn)趁則悔－絹－喚所冶得芝稅三腔、肢會(huì)嚷計(jì)妹準(zhǔn)循則充與刻稅括法路規(guī)浙定蟲(chóng)差陶異是分勉析投旨資肢性膜房辮地促產(chǎn)會(huì)構(gòu)計(jì)概：毅成乒本俱模暗式草V佳S筑公銳允狡價(jià)蘆值羨模鬼式成灑本駱模戀式粉：穩(wěn)成拆本護(hù)－偏累已計(jì)糾折充舊螺（根或株攤求銷柴）亡－轉(zhuǎn)減斧值公垃允滲價(jià)勸值膛模搭式蝴：粒期殺末駁公聲允奪價(jià)眼值2睜81使.支企登業(yè)激會(huì)效計(jì)閥準(zhǔn)耍則言－積－腹所拐得糞稅三鐮、哲會(huì)渡計(jì)奧準(zhǔn)馬則陪與俊稅脹法被規(guī)姐定惜差際異違分寶析投何資朝性卵房揭地容產(chǎn)稅搏收潤(rùn)：炸成慚本勢(shì)模說(shuō)式想，庸同番時(shí)陸不罷認(rèn)溫可捏計(jì)蝦提寄的肺減話值成漆本夜模兇式草下臨：孔折程舊技方輝法殃、陶折從舊墳?zāi)陞捪藓烙欣逡?guī)孕定例局：哭企鍬業(yè)安的絡(luò)一類房足屋歸，劃成物本神為丑1桂0株0蠟0坑萬(wàn)憑元柔，狹使蔑用厚年假限庫(kù)為拳4鋼0黃年反，簽凈賄殘告值征為鄙0禽，喚直雹線麻法伴計(jì)迫提狀折夕舊懷。魄假奸定企稅馬法嗚規(guī)那定倉(cāng)的豆折京舊須年魔限申為憑2茂0耽年拌。C造A跟T椅B投卡資拒性饅房棄地扭產(chǎn)灶9容7鐵5聯(lián)9縣5窄0暫摧時(shí)身性研差米異割＝造2分5偏萬(wàn)遍元2粉91悼.壟企攏業(yè)辦會(huì)循計(jì)恩準(zhǔn)悅則逮－廟－撇所踢得摩稅三滑、樸會(huì)示計(jì)肅準(zhǔn)盼則廈與通稅著法嗎規(guī)譽(yù)定崇差昂異偉分驚析固嬌定某資香產(chǎn)會(huì)潮計(jì)壞：萍成孔本名－眉累房誠(chéng)計(jì)釋折火舊叨－請(qǐng)減屬值稅號(hào)收誼：迫成世本盜－橡按錫照折稅煉法街規(guī)屢定靈確蛛定斥的閑累遙計(jì)蚊折設(shè)舊差轉(zhuǎn)異陪：獻(xiàn)折揮舊成方咽法界、躍折累舊雀年幻玉限提扣取碑的恩減釋值翁準(zhǔn)治備3勤01劫.源企稿業(yè)錦會(huì)肉計(jì)奧準(zhǔn)典則富－訓(xùn)－蛾所貫得體稅三律、觀會(huì)獨(dú)計(jì)撈準(zhǔn)剝則庫(kù)與名稅降法易規(guī)輸定多差虜異行分速析無(wú)爐形涂資區(qū)產(chǎn)（蔥1至）離內(nèi)狂部流研增究繩開(kāi)濃發(fā)農(nóng)形霜成逝的捎無(wú)承形部資雪產(chǎn)會(huì)臉計(jì)廢：衡有曬條復(fù)件售資少本扇化稅濱收遣：構(gòu)研崇發(fā)蹲支毯出金可全稅典前卵加楊計(jì)帆扣賀除例值：北企艦業(yè)腔當(dāng)瘡期涼發(fā)簡(jiǎn)生俘研璃發(fā)消支俘出搜總盈額緞1柄0鼠0腫0鉛萬(wàn)舍元綱，嶼其載中疑資稍本最化撕6貼0版0炭萬(wàn)抓元C籮A怪T鞋B無(wú)取形表資悅產(chǎn)威6趕0峽0鑰0暫酷時(shí)顛性誤差日異劫＝弊6姑0搭0盾萬(wàn)被元3趕11葵.閑企幫業(yè)惱會(huì)吐計(jì)第準(zhǔn)戴則那－牛－姥所皮得魂稅三比、墓會(huì)瞞計(jì)介準(zhǔn)箭則澇與諸稅柳法醬規(guī)奪定集差些異睬分振析無(wú)男形疫資灶產(chǎn)（間2盛）瞎使?fàn)N用臨壽刻命喊不喉確子定電的漂無(wú)誰(shuí)形冶資枕產(chǎn)會(huì)豈計(jì)板：楊不沿?cái)偰N也，燈考尋慮慣減廉值稅束收網(wǎng)：醬在檔一沒(méi)定改期斑間易內(nèi)逗分有期下攤路銷諷稅捕前似扣菜除例犧：殃企較業(yè)累當(dāng)蔬期皂取督得沈一幕項(xiàng)擊使危用鋤壽膠命調(diào)不木確帖定桐的久無(wú)水形灣資理產(chǎn)討，太成幸本隸3犯0毀0曾萬(wàn)仍元C紋A蔬T肝B無(wú)飽形寇資鋼產(chǎn)童3音0矮0皆2鼓7柔0暫純時(shí)困性渾差友異單＝耐3秧0漲萬(wàn)摟元3耀21決.桂企擦業(yè)搖會(huì)撲計(jì)狗準(zhǔn)熊則棍－互－筆所著得狼稅與朽商陳譽(yù)蹲相濤關(guān)棉的愉所友得琴稅假臉定虧A侮企未業(yè)導(dǎo)發(fā)爬行里6拼0古0饑0濾萬(wàn)右元顆的譽(yù)股玩份漸購(gòu)燃入肉B盜企弟業(yè)衰1例0喉0纏％股的蒜凈坡資勿產(chǎn)間，妄假鴉定乎該掙項(xiàng)戰(zhàn)合刻并陳符順合哥稅礎(chǔ)法磚規(guī)棉定拖的咽免報(bào)稅杠改殃組犯條捎件凝，急購(gòu)拿買叔日賓各蟲(chóng)項(xiàng)嬸可明辨陰認(rèn)栗資難產(chǎn)槍、方負(fù)導(dǎo)債血的鼠公皺允銹價(jià)拿值枯及食其凡計(jì)吩稅店基繞礎(chǔ)言如俗下抹：公暈允功價(jià)蜻值情計(jì)貼稅音基竟礎(chǔ)汪暫后時(shí)胳性濤差陶異固爪定摧資壩產(chǎn)捕2蒼7仙0日0桂1捉5窗5差0歌1磨1學(xué)5蒜0應(yīng)第收掛賬寫(xiě)款嚴(yán)2庭1警0妨0擋2妻1鵝0惕0劍―眨―存徐貨斥1良7塵4摧0質(zhì)1霸2瞧4擠0起5喉0穿0其敵他努應(yīng)宏付圖款憶（機(jī)3怪0決0視）甲0削（盲3身0絨0櫻）應(yīng)役付饒賬交款屢（膝1香2正0通0怨）討（去1秀2館0憐0其）擾0不敢包被括該遞巧延透所糧得哄稅帶的可瓦辨旨認(rèn)賭資搏產(chǎn)野、治負(fù)膠債體的公普允尋價(jià)依值5堆0器4悉03軋6殺9上01染3吳5晴03黨31父.美企亭業(yè)江會(huì)舞計(jì)膏準(zhǔn)迷則型－悟－嫁所跑得羊稅假傲定閣B周企茫業(yè)毛適舅用幸的丙所悶得篩稅榆稅糟率躺為退3援0景％賄，尖則霸該遷項(xiàng)品交閉易橋中放應(yīng)匯確毅認(rèn)拖遞與延達(dá)所語(yǔ)得襯稅咐負(fù)縮慧債瓜及富商腫譽(yù)澤金獵額柴如蝕下源：可疫辨芬認(rèn)弄凈挪資錄產(chǎn)斧公首允騾價(jià)蓮值換5亮0需4疾0遞杠延虜所銜得送稅粉負(fù)追債演（摩1竿3叉5宮0娛×享3泳0廁％筍）孟4蕩0陪5可鋪辨退認(rèn)侮資律產(chǎn)忌、直負(fù)托債掀的褲公惕允兆價(jià)支值罪4權(quán)6牙3衣5商猾譽(yù)1軟3爺6油5企決業(yè)繞合建并院成世本6稀0瓦0笨0如刻果倚確獨(dú)認(rèn)閣由弓商錫譽(yù)蟲(chóng)產(chǎn)手生者的悉遞悟延迎所壞得減稅士負(fù)棋債碎（嗎1類3蒼6鵝5候×狀3迷0角%耐)杜，罷則派會(huì)遞進(jìn)即一牽步唯增暴加紐奉商含譽(yù)懲的潛價(jià)跌值謠(撿1柴3甲6前5偉×隨3逃0柴%篩)3馬41起.夠企始業(yè)智會(huì)象計(jì)舅準(zhǔn)鎖則芒－閉－饑所鑰得借稅關(guān)凝注涌：如閣按懷照飲稅回法是規(guī)丟定澆確著認(rèn)甩商寫(xiě)譽(yù)演，級(jí)商建譽(yù)鋸在絨持仍有問(wèn)期圾間忘賬域面凱價(jià)值擱與倚計(jì)曠稅啄基符礎(chǔ)代不摸同專產(chǎn)它生桶的喘暫吵時(shí)腸性崖差抖異固，蓄應(yīng)稍確悅認(rèn)抬相鋼關(guān)的橋所顫得券稅暢影舍響C視A滾T君B商皆譽(yù)妨1熱8倒0聚0默2驗(yàn)0玻0炕03科51肚.脅企順業(yè)查會(huì)現(xiàn)計(jì)家準(zhǔn)銜則軌－聾－蔑所走得尺稅三成、剛會(huì)輩計(jì)炊準(zhǔn)碑則備與償稅棄法圾規(guī)煌定閣差嘆異無(wú)分儀析交瞧易現(xiàn)性誓金太融銹負(fù)敗債會(huì)衛(wèi)計(jì)鎮(zhèn)：決期只末悄以考公都允觀價(jià)匆值四計(jì)姻量鏈，尖公腰允貸價(jià)找值蛇變水動(dòng)揉進(jìn)香損沉益稅姓收奇：松負(fù)臭債尾公嚷允禮價(jià)顯值尸變泡動(dòng)刪不青計(jì)月入居應(yīng)溉納優(yōu)稅考所疾得矩額C見(jiàn)A墓T辯B交滿易惕性宏金每融進(jìn)負(fù)逐債視1飄2凡0盒1匠0暑03量61煙.兵企數(shù)業(yè)虹會(huì)溪計(jì)巧準(zhǔn)究則燈－躬－引所孝得然稅三嚷、母會(huì)乓計(jì)嚇準(zhǔn)助則汗與頓稅蓮法雹規(guī)貼定女差眠異乞分曠析應(yīng)叨付冷職乓工蜂薪翁酬會(huì)狠計(jì)真：曠尚扁未麻支丙付凍的退貨鏟幣腎性鹽、它非訪貨置幣呢性宰薪肚酬猶價(jià)財(cái)值稅煉收巴：街薪更酬然性飲質(zhì)段支渠出例殖：矛某千企索業(yè)預(yù)當(dāng)?shù)闷谒l(fā)桌生作工器資邊支麗出李2久0黃0旁0斧萬(wàn)屆元攪，晶按拳照辱稅栗法糕規(guī)燈定物的殊標(biāo)點(diǎn)準(zhǔn)原可觸予棟稅檔前冒扣考除旋的察是筑1料6剛0險(xiǎn)0最萬(wàn)嶼元C恢A宗T廈B應(yīng)降付秒職綠工隊(duì)薪鐵酬丈2過(guò)0杠0樹(shù)0決2攔0普0風(fēng)0計(jì)炸稅拉基律礎(chǔ)埋＝角賬掌面唉價(jià)誘值年－籮未濾來(lái)姻可皂予壩稅桃前率扣渡除初的攝金顫額災(zāi)＝軌2纏0軋0預(yù)03備71濁.垮企話業(yè)歸會(huì)導(dǎo)計(jì)土準(zhǔn)井則帥－巨－穗所旦得憑稅三展、訊會(huì)涂計(jì)刑準(zhǔn)零則性與業(yè)稅武法仇規(guī)攜定性差牛異財(cái)分溜析應(yīng)波付努職伍工纖薪括酬－鐵－脊以戀現(xiàn)從金崇結(jié)牢算代的探股車份烈支裳付會(huì)需計(jì)疑：傍分活期泊確阻認(rèn)屠成尺本天費(fèi)幫用泉，記同偉時(shí)抵確傾認(rèn)權(quán)負(fù)犧債稅追收鏟：昌如戀在津行智權(quán)罰時(shí)型稅姿前磨扣織除例產(chǎn)：搞某偉企禁業(yè)榨當(dāng)費(fèi)期小確紗認(rèn)擦以榜現(xiàn)喉金冠結(jié)此算茶的績(jī)股育份氧支值付丘2梳0對(duì)0裙0挨萬(wàn)排元慎，事假厘定妨按刑照扁稅輪法誼規(guī)胞定繳于努行荷權(quán)制時(shí)母可蝕稅建前匙扣針除C額A改T腿B應(yīng)刪付逝職工工岔薪槽酬扔2溝0撫0雨0絮0計(jì)塵稅板基創(chuàng)礎(chǔ)槍＝贏賬蛛面叨價(jià)冠值蕩－拌未水來(lái)責(zé)可哥予閉稅歌前剝扣格除港的孤金所額晶＝居03蜜81晶.錯(cuò)企賺業(yè)呆會(huì)蔽計(jì)奇準(zhǔn)缸則她－侍－宇所姨得崇稅三聯(lián)、圾會(huì)夏計(jì)薯準(zhǔn)孔則膽與些稅魚(yú)法爪規(guī)誦定只差顆異員分押析預(yù)蛙計(jì)艙負(fù)脊債－網(wǎng)－議視引產(chǎn)裁生怕預(yù)粒計(jì)話負(fù)逐債真的泥不惠同辮情速?zèng)r（箱1迫）輛售墨后腎服惰務(wù)盆義框務(wù)借恢：藏銷男售盡費(fèi)貫用氧1電0腸0貸緞：勞預(yù)抗計(jì)怕負(fù)湖債紹1引0甩0稅傻收苗：墓實(shí)亡際茂發(fā)軍生藝時(shí)向稅政前柄扣呼除計(jì)塊稅細(xì)基謊礎(chǔ)呆＝甩1識(shí)0研0黎－塑1鳴0卷0很＝呆0暫死時(shí)彈性裂差蜓異毫＝教1址0余0征－彩0腳＝幕1課0金0外萬(wàn)膏元3極91護(hù).扣企怖業(yè)遙會(huì)商計(jì)漫準(zhǔn)菜則圍－精－樸所批得餡稅三貫、換會(huì)統(tǒng)計(jì)境準(zhǔn)天則短與坡稅開(kāi)法殃規(guī)獵定雕差姨異擴(kuò)分徐析預(yù)萬(wàn)計(jì)糊負(fù)惰債－扯－獵視自產(chǎn)危生辦預(yù)炒計(jì)客負(fù)能債渣的判不然同原情漢況（慕2伯）精債濃務(wù)絹擔(dān)噴保借旁：少營(yíng)睬業(yè)陸外發(fā)支鈴出姨1答0品0兇0貸貍：友預(yù)嫁計(jì)烘負(fù)杜債演1辛0天0癥0稅輝收曠：殼不谷允介許載稅晨前篩扣塔除計(jì)倚稅司基掩礎(chǔ)森＝怠1臟0彎0吳0擇－錄0卡＝臺(tái)1淺0勺0陶0暫伐時(shí)幟性棚差嗎異汗＝釘1辣0渾0幻玉0逃－灑1綿0呈0終0籍＝闊04棕01聲.工企攝業(yè)零會(huì)勇計(jì)艱準(zhǔn)妖則和－慘－率所嚇得待稅三事、捷會(huì)敬計(jì)閃準(zhǔn)吸則擴(kuò)與算稅競(jìng)法淺規(guī)鎮(zhèn)定組差清異娃分腸析預(yù)級(jí)收影賬造款會(huì)覆計(jì)擱：衡不握符鍛合雕收主入國(guó)確副認(rèn)燙條業(yè)件繞，半作援為環(huán)負(fù)納債稅豪收醒：槽假細(xì)定質(zhì)收肅到舅時(shí)機(jī)確凈認(rèn)勉收下入C認(rèn)A紹T耍B預(yù)肆收腥賬紡款塊1暮0晴0柏0第0計(jì)孩稅傍基道礎(chǔ)械＝敲賬薪面呀價(jià)場(chǎng)值尸－讓未偉來(lái)紡期牧間辣可確稅役前沾扣祝除裝的刊金曠額敢＝他04鍬11返.跌企匆業(yè)茫會(huì)壁計(jì)變準(zhǔn)槳?jiǎng)t符－棉－跟所統(tǒng)得萬(wàn)稅四惠、庫(kù)其類他遠(yuǎn)有痛關(guān)魚(yú)問(wèn)增題適治用丸稅卵率犬的羞確過(guò)定以鹿有崖關(guān)勻暫識(shí)時(shí)項(xiàng)性假差悅異玻預(yù)名期怪轉(zhuǎn)際回艷期砌間章適押用帶的深稅裙率靈為餅基崗礎(chǔ)如桌2卡0勺0撿7哨年叮1地月布1鼓日狼－顧－采3屑3菊％2分0駝0火7計(jì)年絹3從月桃1鞠6渡日溪－蕉－尿新灘稅忌法桌頒田布拋后除，趣自貫2柏0殺0借8或年1橫月語(yǔ)1蜂日答起梨適恩用泰稅武率蝕為繩2陜5棟％中悅期爐報(bào)潮告栗應(yīng)隔對(duì)但已游確婆認(rèn)掙遞款延笨所驗(yàn)得沸稅覺(jué)資距產(chǎn)啟及射負(fù)汁債企進(jìn)午行調(diào)膠整4犬21企.唉企雞業(yè)冤會(huì)作計(jì)培準(zhǔn)非則溉－謊－希所松得些稅四稼、架其傳他膊有坦關(guān)華問(wèn)污題適觸用蠅稅次率貨的定確壯定稅哲率到變蹤蝶動(dòng)戲的迷影菌響抵應(yīng)校計(jì)睛入侍當(dāng)墨期眼損疊益借唇：全所巷得膚稅浩費(fèi)央用貸恨：殖遞冠延程所類得名稅畜資渣產(chǎn)或慣：借防：橫遞悔延凡所穩(wěn)得便稅掠負(fù)則債貸鉆：付所嘩得推稅犁費(fèi)纖用4侮31摸.陷企匹業(yè)理會(huì)殺計(jì)困準(zhǔn)唇則想－交－披所批得證稅四共、電其山他公有葬關(guān)秩問(wèn)逢題遞蹲延橋所柜得牌稅監(jiān)資美產(chǎn)酒的才確講認(rèn)先及礦后幅續(xù)劑計(jì)罷量確挎認(rèn)耗條克件雄：企針業(yè)握于探未疊來(lái)達(dá)期壘間嘗能留否森產(chǎn)趟生限足飼夠澡的柴應(yīng)游納規(guī)稅零所摸得陽(yáng)額象利燃用踢可仇抵墨扣歐暫爐時(shí)成性歐差彎異借，唉未支來(lái)罪可樸能滲實(shí)摧現(xiàn)燭盈把利觀的育預(yù)早測(cè)講及浪應(yīng)債納喉稅放暫冶時(shí)稅性培差剩異剪轉(zhuǎn)辱回熄的林預(yù)臉測(cè)未冬彌背補(bǔ)宗虧災(zāi)損苦－責(zé)－躺按相照夜稅淘法淹規(guī)蹈定羊確儲(chǔ)定振的偏虧稀損經(jīng)代稅顆務(wù)額部鹽門子認(rèn)卷可確趕認(rèn)塘基蝕礎(chǔ)針應(yīng)刮在向附蹦注辣中路披享露4艙41掀.菊企售業(yè)隆會(huì)邀計(jì)高準(zhǔn)劃則乞－血－幫所采得任稅四彼、惜其舌他淋有剛關(guān)膽問(wèn)簽題遞續(xù)延邀所均得兩稅邀資慰產(chǎn)吸的輛確擊認(rèn)株及托后錫續(xù)準(zhǔn)計(jì)項(xiàng)量原白已寇確毅認(rèn)仰的將遞莊延擱稅下資鑄產(chǎn)舒，悅?cè)鐜纯箒?lái)東期拍間沖預(yù)無(wú)期苗無(wú)京法軟實(shí)墾現(xiàn)敘的符，蝦應(yīng)畢計(jì)烈提牙減繪值課或阻減柱記鏡其側(cè)賬梨面祝價(jià)掏值借段：準(zhǔn)所炊得雜稅休費(fèi)削用貸胃：蹤蝶遞走延匹所塘得伐稅越資榜產(chǎn)妻（相或稈遞勵(lì)延酬所拾得塊稅倡資乘產(chǎn)宮減搏值俯準(zhǔn)驚備糟）遞畏延齒所永得廉稅來(lái)資吵產(chǎn)鐘計(jì)赤提縣減故值陪后否，煮有膽證葬據(jù)是表闖明霉其標(biāo)價(jià)嗎值與發(fā)曾生扇回濱轉(zhuǎn)迫的應(yīng)競(jìng)予教轉(zhuǎn)麥回4戀51負(fù).漫企灰業(yè)地會(huì)寇計(jì)同準(zhǔn)江則仰－肉－小所織得貸稅四協(xié)、爆其偽他張有寫(xiě)關(guān)房誠(chéng)問(wèn)喘題合森并首報(bào)硬表挨中陵因否抵否銷坡內(nèi)經(jīng)部監(jiān)交情易熔損井益法產(chǎn)昏生窄的隸遞畫(huà)延扮所多得獨(dú)稅合疫并脫資柳產(chǎn)蕩負(fù)保債妥表溫中庸資練產(chǎn)圾、鋼負(fù)球債克的找賬線面倍價(jià)癢值晃與貼其夏在寄個(gè)弊別灑納擁稅下主登體朱確努定肅的戴計(jì)跑稅鄉(xiāng)豐基絨礎(chǔ)玻之盆間叮的聽(tīng)差吵異信，躁應(yīng)饒當(dāng)澆調(diào)憶整庸所搏得率稅住影摸響4臨61調(diào).池企予業(yè)傲?xí)赣?jì)釣準(zhǔn)犯則煉－吵－紙所租得最稅四正、者其緩他急有稠關(guān)至問(wèn)納題合室并滴報(bào)被表舅中怨因韻抵癥銷槍內(nèi)危部殃交笑易藏?fù)p筋益歸產(chǎn)柳生憲的握遞乓延淡所保得察稅例受：防A伙銷蜓售齡給得B聞一羞批馳產(chǎn)難品零，痕售順價(jià)遷8單0再0鉆萬(wàn)轟元譽(yù)，美成囑本口為賊5嚇0碼0牌萬(wàn)壓元嗚，至期婦末睬尚允未獎(jiǎng)售蹲出鳴。借液：邁營(yíng)練業(yè)笑收畜入默8祥0炎0貸晚：蒸營(yíng)偵業(yè)做成雖本刺5調(diào)0炭0存仇貨構(gòu)3贈(zèng)0株0合舟并高報(bào)蠢表酷中暖C繳A置個(gè)紛別督報(bào)債表渠T弟B存秩貨狀5稿0讓0逃8煙0拾04惑71雨.慨企渴業(yè)境會(huì)何計(jì)棗準(zhǔn)森則次－動(dòng)－惰所陵得扁稅合緊并猾財(cái)饒務(wù)傭報(bào)呢表基中秧因弟抵藥銷抹內(nèi)貢部孕交劍易角產(chǎn)暖生蓮的典所得廳稅紀(jì)調(diào)逃整借們：割遞昌延剃所終得決稅格資維產(chǎn)貸規(guī)：炊所替得裙稅粥費(fèi)熄用4若82暢.亞企犯業(yè)歡會(huì)然計(jì)崇準(zhǔn)攪則項(xiàng)－唇－掠企桃業(yè)縣合過(guò)并一紗、胳企喪業(yè)桃合杠并碌的外類梁型同陵一堵控別制梨下著的集企添業(yè)蠅合督并濁：示參彎與侄合察并封的勿各衣方在烏合具并臘前久后走均堪受按同漿一合方纖或扇相付同骨的戰(zhàn)多過(guò)方率最立終控易制瞇，斧且理該魂控沈制威并突非中暫勿時(shí)圓性染的同驅(qū)一旬方：游實(shí)掀施楚最箭終總控宏制弦的裁投誦資虧者實(shí)兔務(wù)安中帶：哲主惑要裝指?jìng)闫蠓瑯I(yè)淘集絹團(tuán)牌的燈母失公企司兩斯個(gè)延國(guó)稍有險(xiǎn)企絨業(yè)識(shí)之牽間配的戶購(gòu)丈并星－敬－礎(chǔ)一麻般潛不跪作粱為輛同侵一躁控寫(xiě)制喪下速的載企字業(yè)尺合抹并4俊92繳.絹企福業(yè)埋會(huì)桂計(jì)勢(shì)準(zhǔn)麻則殖－孟－啄企再業(yè)挨合府并一晃、局企脫業(yè)溫合疫并晨的落類焦型同筒一秧控倦制敘下示的竊企伍業(yè)照合哨并賀在位實(shí)躬?jiǎng)?wù)哨中繩應(yīng)茅把隙握丟：發(fā)仰生徐在蜜同憶一牌企師業(yè)拍集歸團(tuán)懷內(nèi)她部名企勵(lì)業(yè)只之舍間蓄的皇合鈴并超沿越筋企很業(yè)魂集滔團(tuán)果層嘩次濁國(guó)股有飼企沿業(yè)劉之警間貝的稻合默并隆一栽般殊不爺作暗為瓶同鞋一乳控紡制姨下終企怪業(yè)宰合例并5晶02渾.顛企冊(cè)業(yè)狠會(huì)滔計(jì)盒準(zhǔn)險(xiǎn)則抗－圾－呼企現(xiàn)業(yè)嘗合制并一解、不企巨業(yè)按合防并將的煙類觸型非絕同圓一貫控澇制脹下鳥(niǎo)的攪企號(hào)業(yè)努合笑并：睡參癢與忌合遍并揮的莊各方滾在碑合大并駐前雁后穩(wěn)不責(zé)屬均于男同益一哨方中或里相呼同監(jiān)的鈴多持方最鋤終螺控般制戲的爛情盡況喂下宮進(jìn)醒行番的螺合昂并特隊(duì)點(diǎn)查：非缸關(guān)根聯(lián)盲的撫企堪業(yè)旺之稱間等進(jìn)估行銀的卵合吉并以腫市亮價(jià)窮為梅基語(yǔ)礎(chǔ)贊，押交珍易盼作筋價(jià)遍相爐對(duì)幣公喝平添合饒理5孟12息.著企向業(yè)拿會(huì)判計(jì)蝕準(zhǔn)光則串－姥－互企饒業(yè)跟合炕并二盆、壟同狂一捐控汗制唱下徐企旅業(yè)蕉合墻并琴的僵處被理1攤.察從侵最麻終倒控?zé)┲茖毞绞┙瞧范入u確濱定惡相買應(yīng)滑的辭處劈燕理歐原丈則在遷不贊涉照及色購(gòu)熱買隙少農(nóng)數(shù)眉股塞權(quán)析的喬情閃況繁下校：不米按顛公速允炊價(jià)妻值煮調(diào)按整合蟲(chóng)并任中蝦不漏產(chǎn)煉生見(jiàn)新盡的開(kāi)資屢產(chǎn)身和據(jù)負(fù)主債貨、倘不父形黑成積商懸譽(yù)伴，座但租被路合虜并勒方短賬寄面炮原伐已疤確肥認(rèn)表商食譽(yù)臭除鎮(zhèn)外合新并貼中幕不庫(kù)確繪認(rèn)裂損劍益5濾22狼.頁(yè)企屆業(yè)身會(huì)戲計(jì)刊準(zhǔn)總則贏－員－躁企拿業(yè)廁合懇并二偉、箭同蟲(chóng)一壞控之制今下成企竄業(yè)需合飯并蜜的安處咸理同筋一阿控嫌制辦下控誕股屢合靜并：紅按殼照縣取兇得拆被芝合灶并紡方嚼賬披面朽所有植者糾權(quán)晶益械的旺份尾額廊作搬為愈長(zhǎng)偉期亮股世權(quán)屑投掩資慎的伴初叮始災(zāi)投墨資咐成本同秀一訪控詠制孤下吸萬(wàn)收郊合裂并：憲合戰(zhàn)并鳳中隆取歇得嗚的賄有鋸關(guān)忠資目產(chǎn)腦、負(fù)票債恢按液照佳其鎖在陪被蹈合錦并快方傾的隔原次賬芳面誦價(jià)稅值耗入岔賬新腹設(shè)所合村并減的貢情粒況5字32襯.唐企皆業(yè)櫻會(huì)驕計(jì)晝準(zhǔn)漆則今－汗－此企灰業(yè)彼合騾并二駐、秤同舍一撤控夾制校下氧企愧業(yè)接合憶并聽(tīng)的狡處則理2田.昂合攝并夜差雅額瘦的求處企理同廊一賢控錘制睬下阿企怖業(yè)站合意并維產(chǎn)持生燭的域合盆并兆差遷額靈應(yīng)怒沖驢減螺所關(guān)有者甜權(quán)監(jiān)益載，栗依蒸次敵沖欄減嘆資洋本尼公鴉積濤（觀資唱本冬溢閉價(jià)舊或筒股必本手溢價(jià)國(guó)）提以稍及飾留碼存哀收查益借芹：獵長(zhǎng)乏期集股傭權(quán)看投瘋資饑或致借刊：甩凈泉資旅產(chǎn)資驅(qū)本澤公鎖積撞資則本綱公蔬積貸贊：昌相紀(jì)關(guān)侮資雷產(chǎn)踐貸建：盾有歡關(guān)西資私產(chǎn)5趣42.屆企料業(yè)墳會(huì)塌計(jì)聰準(zhǔn)堤則妄－莊－惰企劫業(yè)刃合價(jià)并資煌本橫公勸積理余攤額吹的錘結(jié)電轉(zhuǎn)賠及債使齊用劑：原州制淘度沒(méi)下順資露本滴公島積踢的嘩構(gòu)貿(mào)成玻：資內(nèi)本幅溢跑價(jià)囑或追股檔本岸溢倍價(jià)接局受稼捐齒贈(zèng)卻非基現(xiàn)癥金縱資噸產(chǎn)錫準(zhǔn)李備股受權(quán)崗?fù)独滟Y掘準(zhǔn)升備撥勾款迫轉(zhuǎn)繁入外隊(duì)幣姐資游本恢折姨算勇差悠額關(guān)材聯(lián)堡交執(zhí)易徹差啄價(jià)其萬(wàn)他尋資比本紙公閉積沙（猛債及務(wù)食重絨組夫收儲(chǔ)益曲等缸）5電52控.翅企秩業(yè)作會(huì)端計(jì)騰準(zhǔn)卸則泥－高－董企純業(yè)世合屯并新烘準(zhǔn)抵則柳體拴系宣下并資費(fèi)本智公薪積態(tài)的滿構(gòu)甩成：資悅本漁溢捆價(jià)欄或涼股纖本鍛溢沖價(jià)其霞他命資土本倉(cāng)公莖積(然1辛)廈權(quán)庸益航法事核鉤算敵的讓長(zhǎng)婦期鈔股伸權(quán)唯投托資(睬2采)紙可任供展出研售藏金儉融提資意產(chǎn)隔F屢V佩變?yōu)﹦?dòng)(由3滋)望有案效口現(xiàn)藏金草流脆量色套致期通中泰產(chǎn)砌生陣的沿利林得茅或屯損構(gòu)失(備4荷)附股飛份慰支辟付(咽5附)憂投劑資棗性佳房策地閃產(chǎn)滾轉(zhuǎn)棗換崖時(shí)絕產(chǎn)毅生嚇的決差誕額(輸6鳳)技持看有暮至古到頑期蚊投猾資亭與遼可丈供危出跳售柄金撲融史資宰產(chǎn)凳間正的你轉(zhuǎn)小換5凳62皮.礦企濾業(yè)策會(huì)汽計(jì)捧準(zhǔn)秀則察－冷－夕資象本駝公蔑積原擠制注度延下昆資英本迷公悼積慰的住結(jié)納轉(zhuǎn)害：資猶本過(guò)溢習(xí)價(jià)愚或剖股誤本月溢灶價(jià)其胞他露資例本淚公進(jìn)積(園1奏)習(xí)原足資喚本豪公廣積閘中企因境享棉有廊被腔投育資充單量位夸除槐凈峰損綢益臣外料其點(diǎn)他珍所步有針者旺權(quán)各益厚變?nèi)绖?dòng)脈形算成找的鬼股睛權(quán)蜜投欠資絮準(zhǔn)紡備錢－貸－晃轉(zhuǎn)紀(jì)入秋按隸照捐權(quán)額益澆法劇核信算翻產(chǎn)基生聯(lián)的笨資甜本桌公熟積桂明山細(xì)(崗2你)閑其拾他烈原薄制犧度樓下波的鼠資蕩本債公席積傲各去明擾細(xì)社項(xiàng)堆目版金勿額蚊一鞏并鞠設(shè)慈置追“腰原含制拖度基轉(zhuǎn)槐入鬼資鼓本扎公尼積宿”多核是算5賺72汁.說(shuō)企同業(yè)防會(huì)符計(jì)疫準(zhǔn)有則群－蛾－爬企木業(yè)謝合維并原消制眼度尾下面資案本列公充積舟的佛結(jié)粉轉(zhuǎn)除：例涼：管原政制桂度姻下挎資乳本例公此積耐構(gòu)純成寫(xiě)：資吳本恨溢還價(jià)番2打0嚼0乞0接硬受館捐語(yǔ)贈(zèng)杜非蹄現(xiàn)司金綱資假產(chǎn)輸準(zhǔn)腥備弄2較0續(xù)0股習(xí)權(quán)溜投喇資醋準(zhǔn)爹備救1綱6皂0甜0其壞中獻(xiàn)：揮屬銜于脾股飽權(quán)拋投弄資遙貸哭方能差宇7菊0德0關(guān)鏟聯(lián)索交他易充差器價(jià)罰3輸0貸0其芬他羨資詳本羽公迷積棋6晃0淹0合呢計(jì)狀4抬7謎0的05茫82恒.陸企救業(yè)炸會(huì)奔計(jì)屠準(zhǔn)傅則脅－感－姻企瓜業(yè)擠合則并原勸制女度亡下駕資伐本繼公云積蛾的長(zhǎng)結(jié)觀轉(zhuǎn)麗：例疫：坑原坡制便度異下愉資刃本切公艱積邁構(gòu)魚(yú)成懶：資服本律溢害價(jià)銅2懸0仇0爪0其啦他杠資噸本詠公額積理2毅7犧0新0其袋中族：權(quán)當(dāng)益嚇?lè)ㄖ酥兴阕彘L(zhǎng)駛期嶼股倍權(quán)屑投攪資9崗0縮慧0原鵲制造度椅轉(zhuǎn)植入乏資躺本鞋公竿積1鑰8貼0妻05具92煤.渴企挎業(yè)修會(huì)弟計(jì)務(wù)準(zhǔn)杯則翠－冠－雙企靈業(yè)孫合例并構(gòu)欲成被其掉他根資獨(dú)本名公窯積萄中究的懲“嚼原慕制咬度心轉(zhuǎn)拔入討資字本公嚷積仍”識(shí)項(xiàng)龜目瘋執(zhí)胞行屑新賽準(zhǔn)仰則處后裹可捐用偏于嘗：轉(zhuǎn)般增愚資閱本沖表減綠同枕一在控囑制大下輩企柱業(yè)忍合皂并童產(chǎn)倉(cāng)生使的緞合攏并屠差奴額沖灶減萄同苗一出控肥制噴下裝企迎業(yè)迷合呢并頂產(chǎn)堵生星的等差膚額絹，喊包富括時(shí)資濟(jì)本遷公江積掘中牽的梨“資務(wù)本與溢賴價(jià)底或績(jī)股監(jiān)本剝溢樣價(jià)”觸以騾及悲“原糾制殼度飲轉(zhuǎn)糖入發(fā)資丸本揉公常積”德兩裁項(xiàng)6譽(yù)02還.祥企能業(yè)注會(huì)玻計(jì)議準(zhǔn)腳則延－千－扁企佩業(yè)挖合癢并二君、處同噴一徒控膛制概下此企運(yùn)業(yè)趴合洪并蹄的銜處膜理3籌.抖與溪企搏業(yè)虜合迎并即直東接姥相喪關(guān)辛的喚費(fèi)獄用合潑并傾過(guò)跪程代中盾發(fā)友生銀的溉相釋關(guān)她費(fèi)眨用瀉應(yīng)犁計(jì)豎入藏當(dāng)揚(yáng)期告損憶益礦－恭－及管掏理課費(fèi)蝦用包榜括效：悉與蕉企鄭業(yè)遺合清并乳直撈接增相下關(guān)劣的穴會(huì)腎計(jì)犬審曉計(jì)士費(fèi)怎用崗、芳法蕩律侵咨刮詢郊服繡務(wù)裁費(fèi)主用尸、勤評(píng)承估費(fèi)費(fèi)倦用鑒等不膝包兵括風(fēng)：發(fā)初行剝債輔券輔手陵續(xù)摧費(fèi)仙、銜傭聯(lián)金答，維發(fā)錢行追權(quán)國(guó)益壁性知證補(bǔ)券譽(yù)手耽續(xù)侮費(fèi)艙等6廈12尼.擱企犯業(yè)托會(huì)即計(jì)充準(zhǔn)監(jiān)則者－丟－打企釀業(yè)西合嗽并二辣、住同腿一諷控天制斤下錘企保業(yè)哪合碗并道的常處棉理4攻.陜同乞一你控鎮(zhèn)制逐下熊控疤股鳳合劇并擠中雷合價(jià)并冰報(bào)犯表細(xì)的寸編仰制從秋能暑夠償對(duì)偏參險(xiǎn)與嫁合歉并炎企洽業(yè)桂合糊并椒前膝后兆均團(tuán)實(shí)坦施?？氐扑亩愐回?cái)方砌出逐發(fā)榨，擁確遞定若合綁并牌方涉的告編仔表蹦原粗則6敏22珍.輪企石業(yè)速會(huì)局計(jì)予準(zhǔn)野則砍－睜－唐企祝業(yè)嫌合退并二葉、仔同桐一雁控拾制踐下賣企格業(yè)鴿合斯并胞的但處遲理原肌則贊：孝從背最牌終膝控旱制細(xì)方喉的黃角船度秋，視扯同屆被晨合雜并懶方喪在忘合央并以島前虹期新間房誠(chéng)一屑直岸在軋合翠并屆范菊圍聯(lián)之竊內(nèi)噸，礎(chǔ)對(duì)肝比井較勢(shì)報(bào)擊表遵一賭般啄也應(yīng)白進(jìn)礙行泊相均關(guān)攜調(diào)托整P酒公攔司子頂公饞司姑1子蝴公言司待2P尸公減司子賄公農(nóng)司述1孫列公救司圖26總32緞.錫企越業(yè)熔會(huì)采計(jì)罪準(zhǔn)使則場(chǎng)－晝－順企乳業(yè)族合用并二宜、燥同舅一隔控哪制蛙下垮企城業(yè)漠合粥并李的梯處如理合濫并霉資茶產(chǎn)摩負(fù)婆債麥表包傳括比被時(shí)合鎮(zhèn)并收方巴相注關(guān)配資椒產(chǎn)股、罩負(fù)怨債梳的跪賬失面敢價(jià)緒值統(tǒng)數(shù)一斤會(huì)往計(jì)僵政焦策借臥：描子殲公扯司疤所飼有早者為權(quán)應(yīng)益貸嘴：赴長(zhǎng)甘期庫(kù)股創(chuàng)權(quán)傷投陡資少饑數(shù)蛛股該東鉤權(quán)吉益6近42槐.漁企捧業(yè)后會(huì)匹計(jì)現(xiàn)準(zhǔn)瓜則籠－輛－唱企架業(yè)醋合撞并二循、斜同延