《企業(yè)會(huì)計(jì)準(zhǔn)則第 號(hào)首次》

企業(yè)會(huì)計(jì)準(zhǔn)則第38號(hào)－-

首次執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則

秦茂

028－85594821qm1205@163.com1準(zhǔn)則提綱新準(zhǔn)則的制定背景

新準(zhǔn)則的結(jié)構(gòu)和主要內(nèi)容

列報(bào)2一、新準(zhǔn)則的制定背景

財(cái)政部于2006年2月15日發(fā)布了新的會(huì)計(jì)準(zhǔn)則體系，為了確保企業(yè)首份按照《企業(yè)會(huì)計(jì)準(zhǔn)則體系》編制的財(cái)務(wù)報(bào)表，以及這些報(bào)表所涵蓋的部分期間的中期財(cái)務(wù)報(bào)表提供高質(zhì)量的信息，確保企業(yè)過渡的一致性、可比性和操作性，財(cái)政部發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則38號(hào)－首次執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則》。3二搬、聲新舍準(zhǔn)尿則正的如結(jié)介構(gòu)黎和升主緒要德內(nèi)坦容新氣準(zhǔn)送則旗的譽(yù)主攏要富結(jié)世構(gòu)第幣一振章謠總鈔則第洗二杏章椒確訊認(rèn)負(fù)和鋼計(jì)屈量第貼三育章狗列跡報(bào)4二蘇、枕新責(zé)準(zhǔn)鞏則鴨的埋結(jié)忍構(gòu)季和姑主查要諸內(nèi)被容構(gòu)(密續(xù)光)（斗一約）厲第城一為章?lián)u“俘總互則別”包妹括迫本疏準(zhǔn)濃則港的泡制徑定除目增標(biāo)華和橋依仙據(jù)狡、帝企胸業(yè)段會(huì)臨計(jì)計(jì)準(zhǔn)種則混體磚系板的煎組磚成曠、距適劇用拍等祥。（桶二粘）考第往二匆章照“蠶確完認(rèn)回和周計(jì)雷量鄙”撞共蜻十館六植條該以部塊分鞋共絞十宴六隙條環(huán)，態(tài)包銜括徑要合求淡按喚企鐘業(yè)康會(huì)愈計(jì)碎準(zhǔn)企則括編無制碌期身初乞資抵產(chǎn)燃負(fù)嘗債掃表疏時(shí)激需勸要拍追撫溯雞調(diào)卻整梁的企事意項(xiàng)胸。5（櫻二鄰）欠第榆二描章漏“襖確豬認(rèn)煙和線計(jì)盲量滋”1惠、笑在腳首許次聽執(zhí)國行陪日話，塵企煩業(yè)劍應(yīng)漁當(dāng)衫對(duì)落所幅有避資注產(chǎn)獨(dú)、聾負(fù)圣債鏈和不所水有都者乘權(quán)算益恢按亮照眾企羊業(yè)巷會(huì)泡計(jì)蓬準(zhǔn)覆則子的射規(guī)凍定亮進(jìn)立行鑼重對(duì)新紙分棉類肝、安確菌認(rèn)親和嶺計(jì)倍量京，至并萌編抵制承期什初緒資獲產(chǎn)舌負(fù)莫債拆表傅。需膠要慣重爪分珍類怪的梯主啟要孕項(xiàng)紐奉目挨包查括們：1徐）失符張合市投證資濤性慘房斧地訊產(chǎn)訊定刑義趴、祝原哨在正固黑定脹資考產(chǎn)箭、艱無珍形書資惹產(chǎn)璃中村核桑算斑的茂資輪產(chǎn)登，俊重世新批分逮類據(jù)為選投乓資贏性律房裝地羨產(chǎn)留；6（夫二書）筍第寨二肯章椒“吳確幅認(rèn)沖和澆計(jì)憶量扣”需象要迅重許分級(jí)類甜的在主率要盜項(xiàng)上目朱（宇續(xù)扮）屢：2飽）典金首融揮資喪產(chǎn)想（暮除他準(zhǔn)犬則編2落號(hào)讀規(guī)楊范近的呢長維期咐股葡權(quán)奸投吳資豎外乖）距按陵照獅準(zhǔn)席則求2妄2應(yīng)號(hào)萬劃擇分臘為鄉(xiāng)豐以原公暑允鵲價(jià)拖值們計(jì)澆量競且景其桿變籍動(dòng)幸計(jì)番入姻當(dāng)幸期營損案益弱的趨金餓融梨資渠產(chǎn)斥（五交煙易搏性精金雀融膠資鹿產(chǎn)稀）專、美持瞎有粉至資到臨期侵的指投肚資員、賀貸拴款旱和委應(yīng)乳收緞款暴、紋可舉供跡出賊售辰的營金出融飲資泉產(chǎn)插；3租）約企犧業(yè)箱指貿(mào)定只為棕以骨公樸允國價(jià)賣值構(gòu)計(jì)烏量倡且鼓其兵變政動(dòng)殲計(jì)劇入吐當(dāng)糕期命損塵益巷的芝金夾融為負(fù)撒債疤，減列毒示鞠為鞭交股易視性孔金占融以負(fù)屆債堆。7（浴二網(wǎng)）治第駁二斯章脾“走確接認(rèn)談和膜計(jì)摧量梳”4也）喂待含攤伐費(fèi)提用柜、土預(yù)諷提和費(fèi)懇用指報(bào)國表立項(xiàng)怨目完重餃分囑類渴調(diào)果整燈；5誓）卸首槍次直執(zhí)犬行蔥日暢之抬前遞已槽計(jì)念入承在男建紅工紛程煉和盼固者定踐資失產(chǎn)張的贈(zèng)土足地勤使仰用碌權(quán)肅，嶄符牧合搞《考企甚業(yè)貫會(huì)捉計(jì)斤準(zhǔn)劈燕則是第婦6謙號(hào)殖—蘇—答無猜形粱資免產(chǎn)瞇》育的槍規(guī)筑定要應(yīng)攜當(dāng)政單脹獨(dú)鵲確帆認(rèn)熄為里無蟻形朵資優(yōu)產(chǎn)呢的畜，黎首敞次道執(zhí)竭行糟日陷應(yīng)價(jià)當(dāng)畫進(jìn)巴行條重畏分久類塘，貼將郵歸碼屬逗于查土省地叫使塑用辟權(quán)工的理部刊分撿從孤原它資象產(chǎn)翻賬車面據(jù)價(jià)練值校中塌分端離石，柜作移為悉土慶地畏使炒用桐權(quán)膝的質(zhì)認(rèn)土定宰成萄本濾，躲按銀照掘《狀企液業(yè)憶會(huì)悲計(jì)先準(zhǔn)愚則宗第吧6心號(hào)造—巧—曠無惑形莫資條產(chǎn)腦》紛的免規(guī)亂定斷處渠理嫌。6變）免其沉他礎(chǔ)一脂年謎內(nèi)植到繭的李非遺流被動(dòng)感項(xiàng)裁目虜?shù)牟Ｖ仄蠓志囝愃哉{(diào)憂整屋。8（歷二或）禽第紗二掏章逼“腸確壤認(rèn)冶和若計(jì)鎖量價(jià)”2囑、螺需犯要肺追洗溯否調(diào)煙整奶的傳事頓項(xiàng)引（怒共迅涉豬及袖十估五諒項(xiàng)柏）客：編焰制專期縫初合資辜產(chǎn)京負(fù)芝債咱表組時(shí)郵，豆除桶特南殊俗規(guī)療定彩項(xiàng)執(zhí)目您需供追誼溯嚷調(diào)晶整隊(duì)外牽，基其泡他幸項(xiàng)祝目解不艱需狂追極溯法調(diào)瞞整浪。量追惜溯噸調(diào)康整籌的表事能項(xiàng)刮主寇要搬分鎖類碗為窗：1佳）涉購及材采鉆用悄公滑允柴價(jià)渣值樣的點(diǎn)資添產(chǎn)罵或估負(fù)邊債鈴項(xiàng)犯目投旨資門性爭房豎地危產(chǎn)煉；以弊公嫩允軍價(jià)獸值嚼計(jì)祖量厭且號(hào)其克變朗動(dòng)頭計(jì)雞入薄當(dāng)糟期寫損由益沈的蠅金拒融胃資紅產(chǎn)漆和匆金掛融國負(fù)鼠債莊；可民供委出掃售扔的越金趁融廟資某產(chǎn)哨；衍逐生昌金窩融誤工嚇具中；企毫業(yè)急年插金胃基庭金建運(yùn)靜營晃中街的享投肺資92添、幅追卡溯辣調(diào)饅整撒的抱事效項(xiàng)惑主黨要添分瓶類2觸）涉柄及斯預(yù)翻計(jì)言負(fù)鼻債握的旅項(xiàng)還目資印產(chǎn)襪棄室置互義歲務(wù)辭每退曉福娃利垃義桶務(wù)重握組招義薦務(wù)3賠）長介期揀股宴權(quán)室投研資懸/婚企辟業(yè)濾合省并長勁期趣股曬權(quán)潤投手資企圖業(yè)標(biāo)合壇并壁部摔分眾項(xiàng)夫目4偉）其鐮他所姐得李稅股戀份舟支紛付1唱0（個(gè)二墨）捎第露二仗章秋“蛙確菠認(rèn)賴和自計(jì)雷量掉”第驚3組8接號(hào)母準(zhǔn)極則伍指虎南喊解驗(yàn)釋擾（嘗征魂）首芹次孕執(zhí)毫行并日頑：識(shí)按貌新級(jí)準(zhǔn)面則碌規(guī)炭定繁列沾報(bào)貓比割較嚷信軟息光的尚，跑首命次征執(zhí)特行增日祝是學(xué)在膠首欣份菊年宜度鞏財(cái)網(wǎng)務(wù)解報(bào)把表褲中飲按鹽照悄新廊準(zhǔn)爸則宇全逗部愛比迎較嚼信先息譯最輸早漫期家間內(nèi)的定期啄初散。如里，水在塞2臺(tái)0思0袖7幣年傻1膨2遠(yuǎn)月腹3量1涼日祥編脾制禿年邀報(bào)梨提雜供毯一沒年槍按大照欺新巧準(zhǔn)跌則手列副報(bào)啄的槽比疤較糧信哨息醉的敬情誦況剩下親，曉首誓次賤執(zhí)期行申日辟為斥2挨0原0絹6州年響1守月斷1僚日固。注耗意眨：猶僅童針題對(duì)佛追靜溯友調(diào)聰整這事已項(xiàng)緒，續(xù)對(duì)螺采導(dǎo)用餐未燈來蔑適紀(jì)用跳法翅的穴事陳項(xiàng)載，鉆首字次少執(zhí)年行譯日批仍僑應(yīng)把理獲解來為群2巷0義0玩7效年雁1駁月世1貫日航。1睛12章、邀需寒要比追適溯枝調(diào)雁整秒的殿事績項(xiàng)鼓：（蹄1踢）稍對(duì)貸首任次愛執(zhí)止行禁日脹的定長深期屯股丹權(quán)涌投硬資淺，蘋應(yīng)習(xí)當(dāng)倚分狡別巡壽處擁理右：類別首次執(zhí)行日的處理同一控制下企業(yè)合并形成對(duì)尚未攤銷完畢的股權(quán)投資差額應(yīng)全額沖銷，調(diào)整留存收益，以調(diào)整后投資作為認(rèn)定成本非同一控制下企業(yè)合并形成存在股權(quán)投資貸方差額的，應(yīng)調(diào)整留存收益，以調(diào)整后投資賬面余額作為執(zhí)行日認(rèn)定成本；對(duì)股權(quán)投資借方差額不調(diào)整，直接作為認(rèn)定成本重大影響、新設(shè)子企業(yè)投資與非同一控制下企業(yè)合并形成的長期股權(quán)投資處理方法一致其他不存在股權(quán)投資差額，不作追溯調(diào)整，直接將投資賬面余額作為執(zhí)行日認(rèn)定成本1肥22斯、講需磨要捐追勇溯濾調(diào)窗整利的駁事?lián)漤?xiàng)抵：例回：犁A奸公重司跌截秀止菠2平0農(nóng)0灰5刷年旗1脹2撲月竭3上1今日同桂一凡控恩制蘋下形晌成發(fā)股壘權(quán)掃投會(huì)資豪差繞額昌（招借心差哪）樹余藥額傅3置0店0騰萬斬元盛，恩2廚0輕0壓6截年梳當(dāng)留年劣攤車銷嘆股縮慧權(quán)疾投頌資鈴差愧額上1蜜2奏0鳳萬屈元使，鑼2交0估0醉6扣年督1厚2忍月廳3膝1瓜日消長位期帝股斗權(quán)灰投避資羞差姑額活余雅額灑1免8金0話萬擺元編。筆（稀不歉考鎮(zhèn)慮竄兩蠅金茂及您所犧得壇稅慶）1萍）羊2終0粒0烈7企年勢1最月片1秩日乘會(huì)手計(jì)嗽處爭理戶：借財(cái)：擺以暈前賢年戴度筆損嚴(yán)益鑰調(diào)夕整抄1售8姓0貸循：賠長屠期腎股氧權(quán)幅投健資愁（拳股窩權(quán)倒投顏資無差母額范）卻1怒8峰02粉）嫌報(bào)赴表避追雹溯自調(diào)漂整盈：利電潤慎表牲及捏股瞧東岔權(quán)管益弊變低動(dòng)品表判：刑調(diào)乘整權(quán)2蘋0央0營6榆年均當(dāng)何期性投楊資培收拌益饒1盾2輝0罷萬過元鋸（欄增令加紙投劍資素收與益蕉）性，鍵同痰時(shí)么調(diào)槳減紐奉2熱0渠0襯6碑年曾年亂初奸未脹分宿配么利叔潤時(shí)3隔0投0全萬辦元罰，趴2垃0賞0質(zhì)6天年許年鋤末讓分絕配披利而潤閑減糖少抱1男8葛0愿萬民元荷。資扁產(chǎn)姜負(fù)慢債姨表絡(luò)：畏長蹄期脾股陡權(quán)蠢投賤資膚0梨6繁年片期為初楚數(shù)豈減濃少比3霸0褲0稿萬貌元規(guī)，恭0鴿6震年徹期見末吸數(shù)均減粘少特1青8庫0緩萬揚(yáng)元癥；蔑未熱分申配后利邀潤埋0擺6湊年摟期罪初側(cè)數(shù)姜減振少效3仰0棍0盛萬統(tǒng)元廣，連0激6悼年夫期給末獎(jiǎng)數(shù)肆減含少旅1討8娛0續(xù)萬纖元著。1物32膜、觀需珠要鍋?zhàn)纺退荼壅{(diào)償整晌的剃事榴項(xiàng)撐：（勺2持）半投督資策性鑼房摘地噴產(chǎn)拍:在題首歷次捕執(zhí)偽行拿日羊，榆對(duì)蟻于跡有撇確賊鑿唯證自據(jù)參表乏明匠可遼以午采響用春公達(dá)允機(jī)價(jià)脾值碎模種式致計(jì)危量康的課投娘資浩性習(xí)房嘉地櫻產(chǎn)吃，裙可郵以偶按沉照秘公柄允度價(jià)誦值橋進(jìn)爆行啦計(jì)居量回，賀并泛將敘賬想面愁價(jià)窄值虎與就首紅次雪執(zhí)誼行互日么公協(xié)允智價(jià)窩值作的速差景額擾調(diào)間整歡留舅存?zhèn)涫掌乓嫠椤?huì)搖計(jì)橡分詠錄暈：借月：制投山資觸性渣房芒地按產(chǎn)累皺計(jì)割折辦舊貸岸：津固倉定梅資留產(chǎn)借墓或乞貸摘：細(xì)以致前洽年匯度寄損字益派調(diào)辮整1鑒42基、將需伸要椅追蒜溯仿調(diào)畜整順的剝事鏡項(xiàng)如：（翼3震）軟首匹次板執(zhí)衡行支日站預(yù)杏計(jì)得資宴產(chǎn)渡棄升置唉費(fèi)董用斬調(diào)鉆整陷固雹定拜資枝產(chǎn)掉成腸本違：預(yù)煌計(jì)葛棄綱置授費(fèi)師用菌的數(shù)資首產(chǎn)推范灑圍祥僅營限唉于知：穗用橫于勵(lì)特支定害行毯業(yè)菜的歡特毀定眠固帖定端資億產(chǎn)調(diào)，魚棄膝置嗓費(fèi)護(hù)用哄的觀義捏務(wù)角通態(tài)常蒜有羊國每家摩法酒律唉和慕行房誠政貢法課規(guī)僵、葵國遼際至公進(jìn)約掀等淘有后關(guān)救規(guī)腥定累約垃束馳，推棄勞置劃費(fèi)做用澇的揮金志額炎通晴常笛較鉆大彼。窗一爐般褲企化業(yè)緊固薯定關(guān)資吸產(chǎn)肝成今本毀不應(yīng)應(yīng)猴預(yù)陶計(jì)津棄彩置手費(fèi)愚用金。企建業(yè)竹在燙預(yù)讓計(jì)頌首令次呀執(zhí)回行毯日鋤前區(qū)尚規(guī)未股計(jì)男入最資槍產(chǎn)出成肌本跪的捎棄眾置倒費(fèi)油用魯時(shí)掙，汁應(yīng)攝當(dāng)被滿織足預(yù)預(yù)眉計(jì)代負(fù)彩債談的賞確價(jià)認(rèn)制條猴件列，選忘擇僻該番項(xiàng)何資限產(chǎn)考初蹦始憐確派認(rèn)舟開特始興至伴首墨次鴿執(zhí)辱行晚日屋期反間交適紹用產(chǎn)的參折械現(xiàn)金率，匯以渾該再項(xiàng)跪預(yù)攜計(jì)書負(fù)蕉債蘆折鑼現(xiàn)鵝后妹的傘金判額差增盈加休資犬產(chǎn)肢成按本做，壞據(jù)斷此縱計(jì)腸算母確立認(rèn)總應(yīng)補(bǔ)謊提活的嫩資之產(chǎn)晨折壩舊（忙或土油狂氣無資摔產(chǎn)疤的煉折閘耗猛）劫，瓦同益時(shí)勤調(diào)餐整淚期拼初僅留娃存寸收蠶益澡。1折52掃、防需盛要顛追珍溯膽調(diào)魄整們的爛事寺項(xiàng)跑：（揪4岡）畏因食解慌除抽與揉職值工旅的武勞拾動(dòng)衣關(guān)鴉系勸給隸予開補(bǔ)種償房誠：對(duì)掠于節(jié)首娘次啄執(zhí)安行治日今存首在蘋的秩解守除虛與及職似工墨的孕勞懶動(dòng)離關(guān)命系亭計(jì)疊劃裙，險(xiǎn)滿扮足獅《陸企寸業(yè)滾會(huì)制計(jì)膛準(zhǔn)嗓則標(biāo)第星9鴉號(hào)那—淋—噸職棍工桑薪公酬屠》事預(yù)拾計(jì)思負(fù)纏債杏確碑認(rèn)局條如件寨的右，融應(yīng)晉當(dāng)頃確多認(rèn)竄因亭解樹除奸與簡職泥工當(dāng)?shù)难鰟谪渼?dòng)癢關(guān)毫系勞給語予薯補(bǔ)折償雷而奸產(chǎn)箭生柜的隱負(fù)載債卷，軋并驅(qū)調(diào)療整珍留虛存晨收孤益廉。預(yù)極計(jì)結(jié)負(fù)絞債累確纖認(rèn)帶條譜件湖：趨企顏業(yè)增已嶄經(jīng)怖制等定使正化式諸的領(lǐng)解販除隆勞以動(dòng)葉關(guān)務(wù)系胃計(jì)輩劃屑或積提云出霸自斃愿威裁巴減自建穗議四，歐并獅即露將輩實(shí)恨施拍；上企朝業(yè)趴不徹能沿單雪方違面飯撤尾回談解糠除夫勞基動(dòng)督關(guān)舌系歪計(jì)失劃榜或洪裁滋減磁建濕議各，勝金腥額既能孤可脫靠區(qū)計(jì)洪量讀，瘦很脾可城能訂發(fā)即生躬等找條肺件薯。1牛62做、犯需繞要岡追薪溯摸調(diào)筐整隔的其事得項(xiàng)擁：（怠5焰）手年紋金律基膏金箱：在然首哥次員執(zhí)渴行效日鑄，求對(duì)氏于秒企奪業(yè)斥年每金已基窮金怖在牌運(yùn)鋒營維中飯所狐形企成出的徐投祝資倘，悶應(yīng)占當(dāng)炎在晶首況次副執(zhí)竿行沙日滿按技照盤公私允務(wù)價(jià)勢值仰進(jìn)握行計(jì)計(jì)數(shù)量凍，協(xié)并塵將丙賬神面風(fēng)價(jià)煎值柏與欣公鐮允鑼價(jià)堪值笛的僵差輛額搶調(diào)典整獵留羨存別收赤益毒。1但72肚、早需懲要材追臨溯胡調(diào)溝整鴿的封事蚊項(xiàng)薪：（拘6獵）映股駝份盾支黨付椒：對(duì)耕于連可乒行顆權(quán)弦日宣在成首鄉(xiāng)豐次仁執(zhí)碌行圈日遮或冊(cè)之瞧后課的德股蹲份僵支傘付豎，床應(yīng)兼按索照極權(quán)銹益深工享具缸、欲其拘他飄方盤服鴨務(wù)凳或歌承說擔(dān)殺的鋤以勾權(quán)騰益垂工蓮具漁為輸基嘴礎(chǔ)偶計(jì)昌算折確宅定冶的雁負(fù)峽債恰的牌公誓允暮價(jià)酒值蠟，對(duì)將能應(yīng)因計(jì)烤入評(píng)首笛次慕執(zhí)辮行杯日網(wǎng)之古前托等喊待興期截的況成頭本副費(fèi)溪用笛金何額代調(diào)飽整交留改存掙收測益豎，江相棋應(yīng)瓦增下加韻所里有萍者依權(quán)漁益悠或沃負(fù)巨債瞞。首瓣次慌執(zhí)估行費(fèi)日套之墨前阿可虎行棒權(quán)萬的恭股撞份忘支哥付贈(zèng)，坦不饞應(yīng)矛追愿溯阿調(diào)枯整。1概82重、煮需市要先追喊溯夾調(diào)允整駱的單事域項(xiàng)愛：其甘中劫：象有飯關(guān)鄉(xiāng)豐公危允境價(jià)饞值旨具嶄體膏調(diào)剪整師規(guī)傷定蒜：A杰、弱以泊權(quán)鈴益奔結(jié)扎算屬的暖股買份焰支豈付含，勁應(yīng)豎當(dāng)抹按榮照權(quán)胸益藝工魄具炭在僚授襯予務(wù)日考的眠公謙允銹價(jià)歸值調(diào)篩整畢期撞初買留鵝存液收類益銅，席相構(gòu)應(yīng)軍增聾加稠資姥本色公就積固；央授圣予久日鏡的矮公政允裂價(jià)連值旱不多能襲可穿靠布計(jì)題量挎的箱，勉應(yīng)棵當(dāng)啦按墓照盟權(quán)川益購工偽具登在首搏次億執(zhí)輛行璃日型的暫公杰允球價(jià)和值計(jì)縫量滔。B滔、待以聚現(xiàn)咸金含結(jié)捆算疼的囑股獨(dú)份某支桐付片，樹應(yīng)艦當(dāng)框按邪照碌權(quán)夜益甚工嗚具砍在等況待坐期后內(nèi)沾首悲次冬執(zhí)甘行圈日態(tài)之劃前什各蘭資畏產(chǎn)耕負(fù)鳳債削表甚日題的隱公轟允裙價(jià)付值凳計(jì)榨量，徹減賄少安期抵初男留隱存售收烤，蹲相炎應(yīng)勇增湖加結(jié)應(yīng)具付而職羨工脫薪吊酬暫；秀上日述偷各慢資廉產(chǎn)掙負(fù)旋債類表卻日弓的撒公般允鴉價(jià)婦值褲不峽能盜可語靠虧計(jì)目量煎的凝，葉應(yīng)狼當(dāng)信按準(zhǔn)照袖權(quán)倦益趁工笨具圓在首誼次是執(zhí)準(zhǔn)行逝日燒的查公卻允見價(jià)務(wù)值計(jì)杜量輝。1講92決、守需段要護(hù)追叫溯瓦調(diào)飾整混的織事遵項(xiàng)蹲：例蝦1舒：荷2坦0爪0即5懷年錄1探0擁月才3落1遙日異A銹公筐司旁通痰過蹦一蕩項(xiàng)澆股碼權(quán)腹激陷勵(lì)士方捎案檢，禾授砍予踩5恢0求名既高施管度人要員骨共潤計(jì)凱1炭0緣瑞0澆萬堡股工股叔票育期彩權(quán)唉，披這鍋些織管鎮(zhèn)理姿人細(xì)員慕必列須膀從福2擔(dān)0哄0哨5歡年踏1豬0椅月提3極1季日絹起非在其公螺司澆連勉續(xù)晌服露務(wù)美3腰年幸，哨服謝務(wù)乎期頸滿潤時(shí)首可恥按銀1扛0賄元采/炮股荷購喪買遙上錯(cuò)述遞份哲額代股孝票獲，兆行昂權(quán)舞有邀限咽期挑為艱5丸年善。慕授敵予仆日惡A笨公愛司獨(dú)股趙票際市級(jí)價(jià)形為認(rèn)1發(fā)0綿元診/奧股梁，燭公唐司頌估蔬算妹上玻述陪股渠票幫期卸權(quán)全的森公冰允兄價(jià)豈值堂為懷3黃元揭/拜股魔。躬2近0使0撫6條年愁1丸2叛月憶3殊1臟日優(yōu)公館司掌估廈計(jì)貪行蜂權(quán)怎比莊例知為渡9冶0此％第扒1既步圖：危2貧0際0芹6漂年氧1娛2代月風(fēng)3腎1崇日鴨確巾認(rèn)泳累勿計(jì)婆調(diào)邪整愁數(shù)規(guī)：憂1樓0停0殲萬生股密×柔3密元謙/自股貨×嘗1沉4牢個(gè)隸月移/騰3罰6斑個(gè)喚月方×餡9心0左％票＝墊1猶0增5列萬裁元脖（救其畏中懼2傭0皇0草6因年抓調(diào)盼整采成鼓本闊費(fèi)鍛用陪9錯(cuò)0孟萬駁元校，械調(diào)乓整佛年偵初間未皂分怠配銳利浙潤恨（站2炭0鈴0倘5布年珍成絹本瓣費(fèi)恒用比）磁1余5漁萬肝元評(píng)）第訊2剝步翁：序2孝0裳0針7斷年慨1歌月溜1窩日托追謎溯疏調(diào)詞整湊分返錄借絨：豪以夢前纖年誰度遭損饑益譜調(diào)諷整禮1序0臺(tái)5貸丘：書資月本凡公暮積造－恨－臘其圣他雷資訂本唇公先積飯1施0懸5第讓3郊步得：犯調(diào)其整陰報(bào)睬表軍數(shù)旁（小2下0萌0蘆6杜年今管詢理抽費(fèi)色用講增存加軋9買0憶萬取元集，未2釀0繁0來6患年畜年肌初界未冒分弱配頃利箱潤黑減豪少雪1尺5椅萬后元塘）2冤02寨、氏需用要姐追游溯碌調(diào)感整吸的轟事矩項(xiàng)廊：例鋪2聾：蚊2薄0驚0屋5己年滿1汁0搶月痛3腳1挖日滾，搖B扭公升司遮董匯事垮會(huì)售批革準(zhǔn)挖了零一全項(xiàng)畫股倒份挺支為付書協(xié)帝議幟，裹公潑司雙為挪其淹5跡0避名煮中袋層批以掩上渣管情理蜻人攀員簽每愧人袍授撞予病2箭0輕,竟0典0亂0湊份鏈現(xiàn)性金鮮股捆票強(qiáng)增仇值梅權(quán)皆，掌這水些竄管泥理思人音員蔬必蘋須您在勉該塔公秤司托連里續(xù)壟服湊務(wù)恩3朋年皮，鍵即鬧可鴉自陶2匙0那0亡8崖年捎1寒0吊月制3資0畢日悶起協(xié)根囑據(jù)從股組價(jià)字的駕增控長留幅漁度克可唇以競行秤權(quán)艷獲世得好現(xiàn)額金威。僚該稀股甘票其增羅值劃權(quán)扮應(yīng)輕在短2金0看1逝0吐年朽1冒月憤1發(fā)日脹之據(jù)前名行奸使教完收畢塔。您2掙0發(fā)0陡6鄭年吸1待2站月冰3謹(jǐn)1銅日披公折司蜓估慮計(jì)群可抄行得權(quán)倒日驅(qū)前吐這旬些四高耐管創(chuàng)人摟員茶離捷職貿(mào)比喇例身為曠1債0局％鐵。模B五公袖司扒估容算跳股疏票育增來值學(xué)權(quán)吸的躬公玩允硬價(jià)辜值鎮(zhèn)如趴下扔：2民0劍0幣5否年貿(mào)1跟2委月效3倡1差日范2豈元違/灶份2州0米0瓜6吩年抓1弱2拴月賣3徐1騰日股3英元暖/池份2庫12棟、宿需團(tuán)要末追恢溯墳調(diào)關(guān)整揉的竊事狹項(xiàng)評(píng)：第濫1橋步蛾：沿2斥0禽0丹6違年約1龍2羽月掠3柔1寸日倆確恩認(rèn)頂累戴計(jì)積調(diào)勻整門數(shù)葉：鞭2誤0釣,裳0獄0厚0攻份釘/退名濾×親5汽0間名農(nóng)×朗3半元紅/哥份工×護(hù)1仗4鍛個(gè)運(yùn)月派/億3型6朽個(gè)疾月妄×租9屋0毅％愿＝舒1套0莖5爪萬傘元環(huán)（哥其翻中蔬2姜0改0舟5刪年您1妖2漆月墳3棒1廳日風(fēng)調(diào)雅整燥數(shù)功為或2糞0摘,卡0槍0熱0龍份端×虜5娃0購名要×眠2茄元以/中份系×學(xué)2蘆個(gè)軌月炒/嫌3稈6鹿個(gè)笛月循×聾9稿0羨％姜=遭1協(xié)0道萬迷元警）第脆2與步戴：居2重0貢0肚7壘年倉1哈月它1疤日席追魄溯孫調(diào)叮整摘分墨錄借追：替以范前序年適度柄損邊益濁調(diào)塑整限1喇0疾5貸縣：緣瑞應(yīng)脂付祝職平工香薪援酬類－藏－累股勞份譜支挑付棄1家0第5第叢3嘗步株：押調(diào)臭整癢報(bào)狠表框數(shù)赤（騙2主0局0吼6繼年現(xiàn)管齊理偏費(fèi)仆用地增凡加永9練5迷萬佳元糊，伙2葛0想0站6犧年題年艙初失未既分張配蓄利訊潤粘減采少肢1范0漆萬滔元檢）2弊22事、臟需殖要掌追簽溯愈調(diào)列整對(duì)的感事毀項(xiàng)潑：（極7巨）跑滿各足癥規(guī)立定告的騰重稈組做義即務(wù)席：在什首為次骨執(zhí)腰行袋日灘，嘆企去業(yè)犁應(yīng)擱當(dāng)峰按未照箏《來企剝業(yè)叨會(huì)心計(jì)稱準(zhǔn)來則康第帆1代3芹號(hào)株—翁—錦或憲有倚事漿項(xiàng)都》項(xiàng)的萌規(guī)崖定脫，若將讀滿稀足漸預(yù)罪計(jì)曬負(fù)符債黎確硬認(rèn)竟條考件附的啞重蕩組斷義號(hào)務(wù)客，樣確旨認(rèn)銷為也負(fù)蔬債裝，溪并佛調(diào)滑整幟留點(diǎn)存駝收塵益松。2廳32哄、竊需倡要僻追漲溯濤調(diào)津整榨的毯事很項(xiàng)勺：（玩8罰）泳所茄得重稅幅（談資躲產(chǎn)沒負(fù)古債垮表邊債川務(wù)矛法創(chuàng)）甚：在負(fù)首獎(jiǎng)次壇執(zhí)塑行怠日母，處企萌業(yè)謹(jǐn)應(yīng)向當(dāng)鋸按只照減《票企肺業(yè)訪會(huì)嗓計(jì)渣準(zhǔn)榴則遞第除1豆8棒號(hào)北—刷—緊所紡得登稅戲》疊的怎規(guī)遙定庸，倉在梳首泉次攔執(zhí)娘行剪日這對(duì)竟資殺產(chǎn)設(shè)、誦負(fù)謝債行的結(jié)賬床面濕價(jià)乏值幸與推計(jì)純稅森基登礎(chǔ)熄不毫同灰形趴成囑的暫驗(yàn)時(shí)小性綱差似異的贊所耐得赤稅摔影史響毫進(jìn)想行腸追汽溯燃調(diào)想整常，體并雨將棋影乞響括金孟額膚調(diào)瓦整溫留皇存臺(tái)收判益劍。具界體叔操裹作泳方漿法籃如答下存：2議42沙、漂需錦要鴨追償溯四調(diào)驗(yàn)整董的泰事梨項(xiàng)槳：A具、配原曾采叔用爺應(yīng)城付邪稅淚款剛核包算豆所準(zhǔn)得蒸稅紹費(fèi)登用丘的飯，啞應(yīng)龜當(dāng)追按言企約業(yè)寸會(huì)慣計(jì)棵準(zhǔn)哨則鵲相焦關(guān)技規(guī)救定餃調(diào)碼整艦后售的幸資許產(chǎn)館、制負(fù)殃債受賬如面凱價(jià)管值沒為耀基嶺礎(chǔ)樸，哄與附其穗計(jì)糊稅糧基穗礎(chǔ)殊進(jìn)白行豈比根較電，泰確盞認(rèn)晉應(yīng)抽納階稅榮暫校時(shí)騰性廣差塵異記和害可暢抵嫁扣川暫鼠時(shí)阻性嘉差狀異移，禍采刷用畏適肥用獎(jiǎng)的志稅猜率值計(jì)味算切遞腦延冰所啊得酒稅蜓資煤產(chǎn)蜓及置遞殺延趴所輛得它稅虎負(fù)霞債販的閱金留額允，傻并市相宋應(yīng)次調(diào)鄙整督期拌初光留乎存盡收幅益贈(zèng)?？煞堑峙锟鄞瓡耗髸r(shí)顧性雄差女異議形址成是遞晚延味所尖得巡壽稅譯資扔產(chǎn)應(yīng)喊納嚼稅廈暫餓時(shí)倒性掃差街異松形么成糧遞收延年所潤得唐稅鑰負(fù)州債2蓬52腥、綱需特要歪追菌溯撫調(diào)聲整鞭的棍事凈項(xiàng)奏：B悄、為原臉采守用派納蘭稅絕影戲響福會(huì)姑計(jì)陡法溉核診算隊(duì)所組得闊稅弱費(fèi)姐用吉的掠，浮應(yīng)植根葬據(jù)曉《渾企王業(yè)蛛會(huì)棕計(jì)王準(zhǔn)導(dǎo)則續(xù)第釘1撞8勺號(hào)泰－漆－巴所壇得源稅時(shí)》警計(jì)總算折遞既延柜所闊得虎稅拔負(fù)確債爪和挺遞居延仙所孔得祝稅暗資系產(chǎn)過的酒金彎額局，期同問時(shí)嶄沖讀銷即原躲來沈的復(fù)遞適延搜稅面款前借跟項(xiàng)菜或樸遞匪延桿稅返款晚貸調(diào)項(xiàng)罰的躁金贊額慣，棗上似述遙兩砌項(xiàng)職金請(qǐng)額貌之柔間腫的慢差拋額轉(zhuǎn)調(diào)很整矮期手初滴留擊存舒收即益猶。2敬62騙、志需賤要興追皇溯富調(diào)欣整完的災(zāi)事廁項(xiàng)勤：（爐9泳）寸首場次央執(zhí)降行砍日脈前屆企盟業(yè)竿合扭并航追號(hào)溯陳調(diào)潛整紋事需項(xiàng)登：類別處理同一控制下合并原已確認(rèn)商譽(yù)的攤余價(jià)值應(yīng)當(dāng)全額沖銷，并調(diào)整留存收益。非同一控制下合并1、賬面攤余商譽(yù)價(jià)值作為首次執(zhí)行日商譽(yù)的認(rèn)定成本，不再進(jìn)行攤銷。2、合并合同或協(xié)議中約定合并成本調(diào)整事項(xiàng)，如在首次執(zhí)行日預(yù)計(jì)很可能發(fā)生，且影響金額能可靠計(jì)量，則應(yīng)調(diào)整商譽(yù)的賬面價(jià)值。3、在首次執(zhí)行日應(yīng)對(duì)商譽(yù)進(jìn)行減值測試，如存在減值應(yīng)計(jì)提減值準(zhǔn)備（調(diào)整留存收益）。2弟72斃、凈需竄要論追該溯白調(diào)歪整乞的航事臘項(xiàng)驢：（死1懸0鍵）汪金耗融踩資掩產(chǎn)?。簾嵩谌适尊嚧芜z執(zhí)掠行衫日供，突企情業(yè)融應(yīng)騎當(dāng)政將多所偏持抬有頂?shù)臍そ鸸娜诿糍Y昂產(chǎn)真，躺劃綁分穗為句四道類幸：①央劃農(nóng)分嫩為粗以魄公府允伙價(jià)賤值民計(jì)這量員且誦其批變淡動(dòng)墻計(jì)嗽入決當(dāng)胃期仁損煙益腐（纖交歌易粱性臨金哥融賊資耐產(chǎn)喘）弱或趴可四供栽出堂售寸金聲融幫資循產(chǎn)灰的責(zé)，旦應(yīng)慨當(dāng)葛在林首楊次耗執(zhí)秋行議日妄按因照候公麻允忙價(jià)聲值男計(jì)置量條，化并卵將礦賬雁面票價(jià)排值封與賭公偽允辨價(jià)勉值漸的掘差缸額忠調(diào)賣整鴿留埋存樂收孤益核。②裕劃住分樹為赤持偵有膠至提到月期邪投偉資徐、匹貸顧款銀和猾應(yīng)慢收液款影項(xiàng)映的本，翁應(yīng)丈當(dāng)熟自蘆首鑄次樸執(zhí)唇行敞日例起齊改廢按午實(shí)貫際或利食率慶法兩，白在評(píng)隨餓后兵的奪會(huì)泡計(jì)申期棗間頭采嶺用寄攤?cè)加鄠€(gè)成湯本植計(jì)忘量倆。腔（慨理社解村：泥采郵用仇未贈(zèng)來能適鎮(zhèn)用彈法逗）2嘩82蠶、魚需刑要吊追咽溯衣調(diào)歌整騙的釣事丈項(xiàng)耗：（姿1炊1繞）鞏金社融爪負(fù)土債丹：勤對(duì)寶于躲在祥首股次搶執(zhí)態(tài)行災(zāi)日沉指模定研為嫌以糠公托允寧價(jià)毀值勢計(jì)腦量茫且厚其斷變虹動(dòng)幫計(jì)醬入醒當(dāng)剃期刻損薦益鋪的鑼金肚融柔負(fù)院債柄，析應(yīng)章當(dāng)沾在駛首相次鞭執(zhí)企行洗日艙按堪照雄公曬允悔價(jià)閘值層計(jì)弱量踐，朗并礎(chǔ)將恨賬紗面采價(jià)辨值爆與營公搞允堡價(jià)新值鐘的河差烤額粱調(diào)昌整染留棉存物收響益腹。2棒92安、步需貫要送追澤溯同調(diào)舞整汁的捐事或項(xiàng)泡：（紅1翼2誤）奴衍總生教金寒融克工佩具愿：對(duì)仿于沒未潑在靠資蘇產(chǎn)羨負(fù)愛債翅表售內(nèi)船確遼認(rèn)區(qū)、芳或罪已品按銅成狹本哥計(jì)么量選的池衍懶生攔金話融漠工乘具蘇（粗不秀包沸括別套甲期牌工競具垂）盲，組應(yīng)岔當(dāng)同在仔首迫次菠執(zhí)瓦行姑日商按阿照旨公重允繡價(jià)搏值逃計(jì)圖量濾，殲同燦時(shí)衣調(diào)篇整翻留勸存倒收暈益簡。3航02僵、婦需柱要匪追鎮(zhèn)溯佳調(diào)地整漸的到事息項(xiàng)襪：（事1囑3撥）尼嵌固入漢衍款生徒金浮融旬工害具乖：對(duì)澇于黎嵌疊入稼衍吼生椅金棕融元工餅具納，抱按晝照剪《奸企啟業(yè)輔會(huì)沙計(jì)陵準(zhǔn)下則熊第挺2望2濃號(hào)蔬—叼—宣金墳融遭工溫具上確寒認(rèn)魔和固計(jì)誰量丈》壞規(guī)懼定河應(yīng)犬從漂混追合扁工社具涉分肺拆圖的溉，嗽應(yīng)淡當(dāng)雄在儲(chǔ)首裕次半執(zhí)耍行餃日摧將陜其蹤蝶從遣混患合珠工碑具宇分獅拆背并攔單設(shè)獨(dú)東處異理央，蔬但蜂嵌益入擊衍括生塑金墊融辭工頑具悠的堂公訴允負(fù)價(jià)從值污難嚷以數(shù)合解理喬確他定棚的紫除逆外攏。佩對(duì)漿于典嵌棍入污衍勸生名金綢融象工朗具愉的漏公收允長價(jià)元值債無臨法宣合飾理傷確川定腸的夢，吐應(yīng)幸當(dāng)省將姓該層混釀合寧工譯具延整尚體范指著定鋤為室以悅公聾允盆價(jià)祝值漫計(jì)盞量胖且馳其呀變蜓動(dòng)鵲計(jì)鑒入恰當(dāng)射期郵損卷益乖的納金討融演資貢產(chǎn)威或笨金皺融暖負(fù)褲債般。對(duì)槍于丸企捐業(yè)趣發(fā)醋行襖的化包猾含胖負(fù)算債尾和卷權(quán)名益嗚成涼份世的溪非蘿衍圓生吊金舍融那工訂具省，珍應(yīng)招當(dāng)逗按禁照磁《嶼企辛業(yè)翠會(huì)訓(xùn)計(jì)幸準(zhǔn)謀則紡第惡3潛7脖號(hào)拜—芒—釘金食融罰工苦具濾列愿報(bào)繡》氣的詢規(guī)尖定觸，布在費(fèi)首割次早執(zhí)踢行寧日狠將翁負(fù)影債齊和謹(jǐn)權(quán)呢益兼成暢份社分隔拆竿，苗但鐘負(fù)豪債僵成母份開的機(jī)公控允起價(jià)塵值濟(jì)難淺以靜合魯理追確千定肥的鑒除盈外罰。3務(wù)12功、備需襖要趕追慌溯時(shí)調(diào)青整偶的珍事戴項(xiàng)會(huì)：（促1絲式4擦）龜套解期屢保守值看：怖在扎首光次密執(zhí)鐘行梅日握，絨對(duì)丈于裹不矛符腳合怨《乳企敢業(yè)群會(huì)逃計(jì)攝準(zhǔn)襪則搶第擇2環(huán)4角號(hào)唇—剪—北套答期恩保茶值梨》條規(guī)獎(jiǎng)定弊的深套羅期煌會(huì)弓計(jì)嶺方丘法犬運(yùn)浮用充條北件雨的樓套季期涂保臺(tái)值呢，目應(yīng)琴當(dāng)幣終妄止薯采偽用饑原驚套險(xiǎn)期亡會(huì)澤計(jì)嗓方負(fù)法記，快并寬按鴨照鑄《琴企夫業(yè)蒜會(huì)騰計(jì)早準(zhǔn)替則效第絕2嗎4殲號(hào)膀—悉—側(cè)套居期雪保里值侄》鞋處杏理板。（躁1研5立）番再免保撤險(xiǎn)織分俗出博業(yè)淡務(wù)扯：臟發(fā)臂生禍再龜保錯(cuò)險(xiǎn)蘇分廟出販業(yè)惑務(wù)毒的蔥企剃業(yè)劑，立應(yīng)凝當(dāng)沿在稻首滲次棋執(zhí)施行幅日羽按沾照逝《譽(yù)企豬業(yè)槳會(huì)阿計(jì)呈準(zhǔn)動(dòng)則怨第堂2盤6閃號(hào)凝—知—脂再送保她險(xiǎn)壯合有同自》櫻的捕規(guī)搶定疑，晨將銜應(yīng)牢向憲再是保悼險(xiǎn)螺接花受瀉人線攤?；亻]的制相朱應(yīng)較準(zhǔn)乎備地金諒確蠅認(rèn)歸為鏈資訴產(chǎn)老，稱并董調(diào)玻整屋各鐵項(xiàng)忽準(zhǔn)資備吹金滋的固賬醒面太價(jià)撇值亡。3蓮23劍、攝采蓄用繳未次來敢適休用蟻法鄉(xiāng)豐有聲關(guān)學(xué)項(xiàng)閣目貢的過處緩理罪規(guī)慘定（蜻1父）抱正據(jù)在汽開舟發(fā)鈴和齊加攤工擺的羨無職形攤資控產(chǎn)拼或甚存蔥貨對(duì)瞎于積首蔽次垃執(zhí)海行尸日虹（燙2凡0澇0鏈7買年暴1士月序1爸日軟）劑企基業(yè)渣正挨在某開并發(fā)孝過崇程絕中萌的磨內(nèi)先部賤開悟發(fā)脖項(xiàng)清目準(zhǔn)，椒已則經(jīng)雜費(fèi)財(cái)用蹲化俯的質(zhì)開勾發(fā)躍支攪出喬，嫩不枕應(yīng)至追組溯攔調(diào)塌整飾；瓦首約次脅執(zhí)脈行細(xì)日副及敵以斥后抱發(fā)促生劍的叛開警發(fā)甲支要出拖，搶符協(xié)合擾無犯形單資本產(chǎn)柳確前認(rèn)率條泡件未的趨，劫應(yīng)孩當(dāng)屋予蠻以膠資坐本檢化舉。利悔息研資困本煩化加規(guī)妥定都：訴未您完伶工烘項(xiàng)固目畫在起首椅次竊執(zhí)航行食日啟之阿前論未連予欣資乳本材化群的谷借哨款斤費(fèi)掛用身，祝不決應(yīng)趴追旅溯切調(diào)熊整疫；堤首撕次循執(zhí)腎行惰日券后段符碼合徒準(zhǔn)榮則課規(guī)訊定侵的衣可光以泳資累本錄化叫。3誓33粗、裙采捐用段未盒來差適憂用鄉(xiāng)豐法妹有室關(guān)站項(xiàng)缺目竄的韻處買理慨規(guī)寧定（閘2塑）鄉(xiāng)豐超腿過鎖正角常們信素用紅條侵件艘延寶期駝付灑款競（集或稻收準(zhǔn)款只）蛙、毅實(shí)蓄質(zhì)輕上疊具幫有網(wǎng)融版資抓性語質(zhì)款的支購努銷臭業(yè)趁務(wù)A團(tuán)、綢對(duì)蒜于盡首皺次牽執(zhí)巧行桌日峽（攝2慢0鮮0匙7組年堆1練月漸1者日館）肌處藝于謝收貼款椒過證程茶中慰的標(biāo)采犯用努遞辱延鐘收雙款劃方?jīng)]式頃、鴨實(shí)厘質(zhì)谷上瀉具踢有愉融蹦資鎖性緣瑞質(zhì)麻的桃銷虎售礦商旅品牲或竊提砍供鉗勞征務(wù)局收冷入東，滔如羊分竿期犧收泉款次發(fā)佛出標(biāo)商雹品蠶銷早售述，闊首判次斗執(zhí)垃行址日燈前肆已繡確敲認(rèn)結(jié)的感收倡入邊和榮結(jié)筒轉(zhuǎn)倉的藝成藥本頸不蹈再世追迷溯給調(diào)另整摔。斬在臥首筑次語執(zhí)凈行想日馬后運(yùn)的上第策一遠(yuǎn)個(gè)看會(huì)貞計(jì)店期迅間甚，暈企尖業(yè)廁應(yīng)抹當(dāng)盟將修銷勿售敗合搶同織或襯協(xié)鋪?zhàn)h乒剩腸余阻價(jià)得款潮作瀉為賴長謝期長應(yīng)夸收洋款檢，隔尚澤未永收病取鈴的柔合鍵同予或盞協(xié)舉議鴉價(jià)肺款投的超公仆允緩價(jià)究值茶即擇現(xiàn)熟值揮確址認(rèn)為為康主獄營貼業(yè)親務(wù)猛收炸入叔，泥兩背者賄的料差點(diǎn)額面作周為沸未謊實(shí)害現(xiàn)誦融易資步收筍益喉，遭在很剩戲余季收子款姨期哥限鎖內(nèi)載按吹照衰實(shí)咐際憑利機(jī)率地法毛進(jìn)先行濁攤拋銷西。3氣43隆、速采始用妹未榜來勿適捷用欲法撲有下關(guān)除項(xiàng)檔目嚴(yán)的徐處朵理個(gè)規(guī)赴定A府、退分逝期腰收倚款鈔發(fā)便出階商烏品姻銷宏售裂的督處某理第屈1陷步萌：辯1乖月爸1張日系借攝：招長貍期疤應(yīng)臂收議款剝（合未霉來先收釣款雕協(xié)某議削金銜額六）貸波：微主飄營蔬業(yè)疼務(wù)擁收頸入廈（吩未閃來少收串款補(bǔ)現(xiàn)倒值?。?yīng)統(tǒng)交倆稅番金替（斃應(yīng)侄交該增瓜值棄稅避-市銷埋項(xiàng)葬）未辮實(shí)鋒現(xiàn)機(jī)融贈(zèng)資血收滅益時(shí)視結(jié)屆轉(zhuǎn)愛銷之售柱成雅本偶借率：耀主聽營環(huán)業(yè)渾務(wù)鍛成雞本貸毀：夢庫恢存藥商倦品澆（刃分泡期勵(lì)收殺款魯發(fā)授出福商停品駝）第秤2顧步混：臉以荷后漁按呆期冠采鼻用糊實(shí)唱際牛利駐率差法銳計(jì)蕩算辟確灰定霞利粘息記收偵入借殼：膀未堅(jiān)實(shí)授現(xiàn)姜融齊資具收泰益貸剛：睛財(cái)辨務(wù)吩費(fèi)票用3真53譜、擴(kuò)采造用票未癥來說適返用缺法石有隊(duì)關(guān)伶項(xiàng)玻目猾的容處魔理梳規(guī)漢定B夏、喇首加次浙執(zhí)菠行拘日輔之選前姨購求買謙的優(yōu)固食定厲資宣產(chǎn)呆、都無共形看資隙產(chǎn)奇在吼超趣過免正米常怪信蜜用敢條則件仔的堪期垮限逝內(nèi)龍延土期極付課款袋，妙實(shí)跌質(zhì)回上幅具淋有叨融科資猛性至質(zhì)男的畢，紹首籍次訊執(zhí)趨行堵日忍之棗前緩已竄計(jì)點(diǎn)提辛的所折凳舊雨和砍攤背銷油額桐，經(jīng)不術(shù)再綱追換溯擺調(diào)街整黃；爽在覺首膽次獻(xiàn)執(zhí)聯(lián)行蕩日飲，梯企傾業(yè)第應(yīng)乎當(dāng)悔以剝尚醬未塔支宴付爸的猴款別項(xiàng)五折肅現(xiàn)馳后砌的棄現(xiàn)傾值禾與帆資野產(chǎn)亦賬羨面攤價(jià)吐值沒的目差燃額堪，渣減繁少正資衛(wèi)產(chǎn)口的排賬撥面徒價(jià)供值銹，鹿同基時(shí)袍增泡加算未情確峰認(rèn)量融龜資竿費(fèi)歸用芬。呀首勒次妙執(zhí)捕行親日廚后墓，增企版業(yè)套應(yīng)截當(dāng)士以饞調(diào)京整緒后麗的馬資族產(chǎn)路賬愧面纏價(jià)短值虎作樹為片認(rèn)超定濱成永本惱并選以鋒此鋼為基基鐵礎(chǔ)淹計(jì)依提崇折封舊偽，恨未綢確屆認(rèn)型融蟲資欺費(fèi)襪用惡按洽照穗實(shí)佳際惹利洞率值法來進(jìn)揀行幫攤畫銷謠。1殃月守1其日株借廣：越未夕確姓認(rèn)雙融電資個(gè)費(fèi)感用貸新：肚固恩定廣資筍產(chǎn)（拍金寒額術(shù)為焦尚耳未哪支獵付只的廚款肯項(xiàng)隨現(xiàn)描值巧與圖資蠢產(chǎn)凡賬魂面炊價(jià)今值舟的剩差河額塌）3巨63正、稻采劉用豬未夢來娃適售用私法歸有謊關(guān)歌項(xiàng)吃目虧的艦處礎(chǔ)理訪規(guī)未定（沃3學(xué)）連按觀準(zhǔn)焰則奶不雅再餓攤慶銷垃、掌只嘆進(jìn)頓行兇減悔值鍵測幸試售的內(nèi)資離產(chǎn)礦，窩以臂賬儉面良價(jià)嬸值立/崗余廉額盾作盜為啄認(rèn)瘦定糠成析本鮮：判橋斷渾為逐使詠用擇壽己命陵不懸確恩定估的揮無答形腥資胞產(chǎn)除成屬愧于約同拔一鏟控推制前下扒企毅業(yè)繳合羨并常形雁成焦的坊長淘期優(yōu)股辯權(quán)糖投桐資剖以挖外綠的家、反其珠他近按逃照劑權(quán)檢益森法鋒核遲算佛的謊長調(diào)期瓣股武權(quán)倍投喪資極借聚方解差滑額分（屢新口準(zhǔn)呀則快在灑長肆期愧股點(diǎn)權(quán)艷投靜資萌成北本客中島核歲算建）屬舅于斜非貞同哈一膜控評(píng)制破下謀企申業(yè)憤合雖并四形滑成耍的獎(jiǎng)商閣譽(yù)3輔73舟、吊采寸用龍未貿(mào)來握適寒用小法進(jìn)有減關(guān)化項(xiàng)盜目蔽的聽處糖理煮規(guī)浪定（野4嶺）哥會(huì)廉計(jì)刺估宵計(jì)企檢業(yè)活在昆首榨次速執(zhí)婦行皺日崗按遞照押企達(dá)業(yè)蘋會(huì)丙計(jì)賢準(zhǔn)點(diǎn)則誤所駐做煤的腸估汪計(jì)疫，民應(yīng)銹當(dāng)男與潤按包照忌原漿會(huì)欠計(jì)柱制鉛度唐或諸準(zhǔn)姐則敲所揪做禍的齒估寺計(jì)似一霉致畜，黃不奔應(yīng)杰追鉛溯馬調(diào)贏整龜，岸除那非折有菌客座觀李證樣據(jù)鴿表永明皂原拜估塑計(jì)魔是纖錯(cuò)尋誤累的段。扇首旁次詳執(zhí)梳行雄日只以敬后寫獲蘋得歇的建、殘表縫明倉首叮次紐奉執(zhí)圖行掘日返后變發(fā)增生友情異況轉(zhuǎn)的公新益信禾息胳，谷視瞎同趙《促企戀業(yè)窩會(huì)嫩計(jì)依準(zhǔn)趕則都第趕2遼9玻號(hào)樣—雞—昂資殺產(chǎn)傭負(fù)好債抓表瀉日核后槳事將項(xiàng)籮》拔中神的脊非薦調(diào)平整煙事蟲項(xiàng)瓣處剛理惰。按免照退企役業(yè)候會(huì)益計(jì)架準(zhǔn)虎則航規(guī)縮慧定腸需納要掛做述出咐的睜會(huì)疊計(jì)砍估踢計(jì)朵事斷項(xiàng)培，僑在恨原抗會(huì)孫計(jì)聚制幻玉度孤或愿準(zhǔn)奧則電不左要朱求秋估沃計(jì)記的光，窗如攀某崗些秤資屈產(chǎn)和、隨負(fù)曉債擊的眼公嘆允崗價(jià)洋值臣等悶，莖在另首質(zhì)次意執(zhí)久行兇日降，湊關(guān)復(fù)于穩(wěn)市瞇場芒價(jià)安格來、汽利謝率平或柴匯塔率俯的篇估酷計(jì)西應(yīng)佛當(dāng)口反辜映候該百日壇的鏡市名場脹狀菌況遇。3鴿83凈、輝采抓用衰未帖來親適跟用藍(lán)法軋有恩關(guān)珍項(xiàng)佳目擺的須處汗理珠規(guī)教定（問5侄）憶職半工盾福完利篩費(fèi)首牲次羨執(zhí)屆行澇日級(jí)企淡業(yè)錢的尸職盡工鄙福廊利氣費(fèi)賄余款額番，度應(yīng)興當(dāng)拒全桃部橡轉(zhuǎn)寺入蘋應(yīng)婚付喚職莖工作薪仗酬充（醒職棋工批福辦利銳）網(wǎng)。艱首介次隱執(zhí)售行編日國后糧第凍一倍個(gè)塑會(huì)頸計(jì)搞期雅間冒，攀按鮮照進(jìn)《絨企樸業(yè)腫會(huì)著計(jì)份準(zhǔn)左則集第拐9熊號(hào)悔—姑—仇職治工窄薪能酬勞》柄規(guī)杰定葡，隨根鴉據(jù)岸企杠業(yè)尺實(shí)遍際累情獻(xiàn)況遍和胃職背工透福湯利僅計(jì)熱劃海確饅認(rèn)孟應(yīng)厘付岔職融工漏薪炒酬群（檢職削工麗福壇利醫(yī)）叨，脂該構(gòu)項(xiàng)夾金攻額多與粘原奸轉(zhuǎn)煎入若的屢應(yīng)荒付扶職默工裕薪蝦酬父（呈職魔工渴福勺利淹）賠之警間節(jié)的鏈差傅額巧調(diào)標(biāo)整派管根理鈴費(fèi)信用拿。（擱6掠）糟開哭辦軋費(fèi)首享次選執(zhí)轟行墓日延企易業(yè)居的酬開當(dāng)辦斯費(fèi)扮余醬額尋，竹應(yīng)鵲當(dāng)向在勒首造次斑執(zhí)護(hù)行很日贈(zèng)后障第摩一語個(gè)豪會(huì)閥計(jì)棕期稈間淹內(nèi)罪全接部霜確混認(rèn)羅為冒管另理益費(fèi)盯用雷。3錫9三勢、薦列饅報(bào)1宅、屠財(cái)家務(wù)宋報(bào)盾表龜編杯制發(fā)要卻求領(lǐng)：（歲1葵）其在族首矩次房誠執(zhí)浙行嗎日亂后寶按喚照粗企涂業(yè)服會(huì)珍計(jì)耀準(zhǔn)溪?jiǎng)t剩編臂制晴的蹄首遭份鄭年讓度取財(cái)島務(wù)嚼報(bào)騾表正（條以擇下賄簡尾稱造首味份缸年山度依財(cái)廊務(wù)紋報(bào)跳表擇）隱期饒間騾，努企盡業(yè)訊應(yīng)漆當(dāng)笨按藥照烏《份企盞業(yè)睜會(huì)杠計(jì)采準(zhǔn)扭則泥第搶3詢0懸號(hào)央—燃—付財(cái)躁務(wù)挺報(bào)介表中列趟報(bào)燥》前和舊《堵企榜業(yè)烤會(huì)傷計(jì)毀準(zhǔn)華則扎第甲3躲1千號(hào)叔—集—況現(xiàn)拼金湊流福量耳表必》椒的膛規(guī)庭定腹，危編呀報(bào)惹資降產(chǎn)播負(fù)槐債肉表東、翼利鴿潤籮表餐、罵現(xiàn)燒金丑流丙量竿表幻玉和股所邪有炮者爽權(quán)癢益血變剩動(dòng)除表累及邪附縫注割。（廟2割）西對(duì)遣外樣提潛供郊合殊并鈔財(cái)保務(wù)叫報(bào)腦表艇的飲，孤應(yīng)謎當(dāng)杏遵牲循師《免企便業(yè)指會(huì)歷計(jì)淘準(zhǔn)匯則斜第跪3遮3造號(hào)慰—忍—愈合家并介財(cái)我務(wù)博報(bào)皇表過》許的瘡規(guī)句定道。（阿3影）幼在賢首苦份姓年逢度絮財(cái)蓋務(wù)揀報(bào)婦表翅涵旋蓋益的鞭期芝間抹內(nèi)搶對(duì)雅外螺提泛供維中初期屯財(cái)束務(wù)浮報(bào)錯(cuò)告壯的密，躺應(yīng)炊當(dāng)?shù)谧裼逞汀洞蟾睒I(yè)此會(huì)驚計(jì)薯準(zhǔn)陣則客第筒3革2買號(hào)傳—醋—覽中統(tǒng)期詞財(cái)頭務(wù)辰報(bào)捆告掏》獅的鋤規(guī)舉定窄。4叨0三懼、站列賠報(bào)特蜜殊煌說宮明醉：如報(bào)果接母盯公矮司混執(zhí)米行粒企徑業(yè)早會(huì)啦計(jì)樣準(zhǔn)株則替、夕但廟子敏公突司常按辟規(guī)覆定框尚勝未釘執(zhí)槳行噴企雅業(yè)乎會(huì)灰計(jì)畢準(zhǔn)差則肆的顯，飛母蚊公衡司逮在洪編蛛制厭合尚并現(xiàn)財(cái)揚(yáng)務(wù)遺報(bào)訪表題時(shí)侍，雪應(yīng)普當(dāng)單按瓜照錫企幅業(yè)供會(huì)留計(jì)倦準(zhǔn)笛則貫的賄規(guī)付定震調(diào)斥整鉗子呈公倡司搏的孕財(cái)頑務(wù)向報(bào)日表疾；興如粗果捆子怒公絹司柿已晚執(zhí)勸行繼企妹業(yè)仔會(huì)住計(jì)麻準(zhǔn)倉則站，丹但半母肺公糖司住按勢規(guī)蠅定鏟尚亦未住執(zhí)距行鍵企閉業(yè)或會(huì)竄計(jì)帽準(zhǔn)津則喊的綿，塞母塵公材司筋在瞞編自制久合憑并算財(cái)賓務(wù)想報(bào)善表睬時(shí)迅，膨可賠以亡將羊子米公揪司抹按身照尤企底業(yè)補(bǔ)會(huì)額計(jì)撿準(zhǔn)前則假編滋制臭的姥財(cái)砍務(wù)慰報(bào)光表泉直焦接汽合組并牌，財(cái)不增需嚼要文調(diào)青整織；濕也黃可紅以派將闊子臭公味司犬的某財(cái)競務(wù)邊報(bào)溫表閥按鞠照速母哪公澇司儀的片會(huì)紛計(jì)物政濱策文調(diào)蝦整霜后領(lǐng)合慣并制。4兇1三仁、耗列宵報(bào)代（懸續(xù)差）2藍(lán)、光比捐較鑄會(huì)趁計(jì)疲報(bào)端表料編扶制著：（1廳）兇首呆份脂年產(chǎn)度居財(cái)付務(wù)判報(bào)熄表鋸至健少瞎應(yīng)仍當(dāng)盈包甚括義上席年妙度消按鳥照嚼企王業(yè)蘆會(huì)堪計(jì)萌準(zhǔn)技則乖列陽報(bào)遺的晶比倒較允信