企業(yè)新會(huì)計(jì)準(zhǔn)則的執(zhí)行

新會(huì)計(jì)準(zhǔn)則體系與

資本市場(chǎng)信息披露監(jiān)管中國(guó)證監(jiān)會(huì)

2006年11月內(nèi)容提要新會(huì)計(jì)準(zhǔn)則體系概覽六項(xiàng)需要兩大主要特點(diǎn)六項(xiàng)重要?jiǎng)?chuàng)新對(duì)證券市場(chǎng)的重大影響首次執(zhí)行及相關(guān)的政策銜接技術(shù)層面政策層面新會(huì)計(jì)準(zhǔn)則與財(cái)務(wù)信息披露監(jiān)管新準(zhǔn)則對(duì)財(cái)務(wù)信息披露的主要影響財(cái)務(wù)信息披露監(jiān)管的重點(diǎn)領(lǐng)域國(guó)際趨同與中國(guó)特色：

新準(zhǔn)則的背景、特點(diǎn)及影響背跌景國(guó)紹際番：我讀國(guó)冊(cè)會(huì)鳥計(jì)假國(guó)耗際透化塞的傻需成要跳；國(guó)閉內(nèi)群：適蹤蝶應(yīng)愿經(jīng)浪濟(jì)攏發(fā)控展污進(jìn)剝程宏的務(wù)需浮要初：渾我鏈國(guó)臟經(jīng)上濟(jì)篇的役市炮場(chǎng)熟化境程咬度測(cè)2偵0我0滲3乳年略為穴7仇3合.錢8串%啟;誤加豆入鬼W校T洪O懶五蒼年扇過耕渡貝期古結(jié)費(fèi)束封后貨，狀迫噴切稠需瞇要剪提沙升過會(huì)曬計(jì)限標(biāo)墾準(zhǔn)促燈進(jìn)叨市目場(chǎng)紐奉經(jīng)索濟(jì)陡體異制喜完碑善糟的剛需圓要底；加愉強(qiáng)坑經(jīng)槳濟(jì)灣管誕理糾的喉需啟要剪；提邀高獎(jiǎng)我誰(shuí)國(guó)輝對(duì)介外瞇開寒放唯水擊平罰的灶需紛要脹；資攻本致市摟場(chǎng)漲：維條護(hù)錄社職會(huì)堤公獨(dú)眾第利成益環(huán)的極需薯要民；兩球大范主懇要例特癢點(diǎn)（懶一艙）朗較慰好同地嫩解另決纏了兩長(zhǎng)稍期跨困競(jìng)擾事我約們啦的歸會(huì)諸計(jì)受準(zhǔn)掏則柳與澡會(huì)絡(luò)計(jì)曉制迫度澆、堵基拋本穴準(zhǔn)態(tài)則援與絮具柳體書準(zhǔn)滋則生、仙企撐業(yè)灰會(huì)懶計(jì)代制較度居與型行驕業(yè)攤會(huì)急計(jì)乒制肢度始及參其模有藍(lán)關(guān)檔專贈(zèng)業(yè)掏核屆算廳辦懷法城等殘之悉間辯的素關(guān)厘系篇問該題真；（豎二剃）傻既醒堅(jiān)歷持牧中目國(guó)躲特飲色恐又是與紋國(guó)麥際稈準(zhǔn)躬?jiǎng)t痰趨珍同陳的筐會(huì)每計(jì)就準(zhǔn)孩則恥制慘定榆模建式嗎；六鐵大坑重洲要好創(chuàng)寨新胞（曲一鄙）著磁眼制提假高敘社堵會(huì)皇經(jīng)損濟(jì)猴資呀源抗的種配瘋置憐效笨率碰，演在采財(cái)倡務(wù)遇報(bào)倘告打目披標(biāo)陡方競(jìng)面撒，率強(qiáng)翅化歷了會(huì)祝計(jì)瓣信常息窮決筐策供有材用的旱要幸求創(chuàng)。著痕眼死促拍進(jìn)外企廳業(yè)方長(zhǎng)花遠(yuǎn)售可睡持齒續(xù)肚發(fā)麗展裙，甜在交確亡認(rèn)授、抱計(jì)屢量收和庫(kù)財(cái)?shù)貏?wù)茅報(bào)輛表樣結(jié)欣構(gòu)上方歷面康，確返立屠了咐資尿產(chǎn)雷負(fù)勢(shì)債拿表醒觀燥的張核錫心木地歪位片，限糞制集企吉業(yè)租短雅期棟行霉為齡。著暑眼次向候投裳資但者潤(rùn)提突供跟更險(xiǎn)加鋤價(jià)算值德相丹關(guān)胳的護(hù)信枕號(hào)寺，睜在柴會(huì)擱計(jì)涌質(zhì)倡量勇要壁求裙方爺面誓，撫強(qiáng)單調(diào)派了爺會(huì)散計(jì)緊信忍息午應(yīng)唐當(dāng)真湖實(shí)禍與扮公轟允助兼蒜具飼。六度大虧重叫要?dú)w創(chuàng)低新申（且二揭）著另眼我推朝動(dòng)憑企規(guī)業(yè)巷自痕主絕創(chuàng)贊新傅和臉技族術(shù)閑升嗎級(jí)晃，慚在繼會(huì)瞎計(jì)谷政后策仗選志擇限方偶面捉，碎引撐入汪了研帶發(fā)直費(fèi)爆用世資匹本妄化桑制犁度。著殼眼拋保起障歌經(jīng)吳濟(jì)溜社促會(huì)臣和解諧跳發(fā)如展枯，乳在泛成芹本賤核鞏算原方蘆面廉，富進(jìn)將一膽步完晃善費(fèi)成聰本斧補(bǔ)啦償崖制康度。著杯眼哥提律高口會(huì)界計(jì)饞信照息添透牲明飄度舉，調(diào)保飯護(hù)限投釘資梁者泥和賽社第會(huì)感公保眾而利壯益谷，登在搶信肯息秋披融露蜻方土面壩，突匠出室了捧充陜分尺披洲露花原聽則。新趣準(zhǔn)追則擔(dān)對(duì)絮證鑒券長(zhǎng)市崗場(chǎng)援的漏重蟻大別影街響上姑市鹽公訓(xùn)司合：睬內(nèi)翅外船兼膀修內(nèi)談部喂影瞞響會(huì)嚴(yán)計(jì)呈核彎算內(nèi)劈燕部吉控蹦制公效司敢治趨理披胸露落成污本外伐部糞形灣象潛芳在暈問彈題投概資矩者扯：諒取差決提于束能默否浮正途確誓把超握中弦介逢機(jī)安構(gòu)毛：疫風(fēng)膛險(xiǎn)頃與火機(jī)舍遇顛的耽抉桑擇證四券揀監(jiān)喪管脆：毒平杏穩(wěn)警過斜渡館與叮監(jiān)薯管潮的殊權(quán)室衡首店次補(bǔ)執(zhí)浪行盯新欠會(huì)壁計(jì)固準(zhǔn)玻則辱：技悄術(shù)鏈要添求財(cái)、得政個(gè)策恰銜好接吵和炭執(zhí)齡行除建北議技有術(shù)軟要繁求聾：胸總屢體絮原昂則全出面咱執(zhí)隊(duì)行準(zhǔn)溝則處第粘三紀(jì)條禾：抓是申指賠企喉業(yè)敵第聯(lián)一勻次貍執(zhí)紅行允企害業(yè)寺會(huì)芽計(jì)誕準(zhǔn)緊則扶，庫(kù)包嘆括基曠本忠準(zhǔn)冶則已、久具亡體偶準(zhǔn)杰則伍和靜會(huì)依計(jì)牌準(zhǔn)掉則盤應(yīng)英用隨指既南?？纱绫忍招?準(zhǔn)滔則浩第晴十渾五比條各：甲“同參一掠企繩業(yè)不即同傳時(shí)外期毫發(fā)箭生存的醬相右同矛或五相鼠似婚的舞交廢易漢或璃者秘事病項(xiàng)砌,泳應(yīng)燙當(dāng)談采潑用一閉致護(hù)的師會(huì)職計(jì)翁政淹策…抄…不偷同掠企兩業(yè)發(fā)沖生娃的銀相架同騎或借者宏相含似住的棉交印易軌或食者欠事藍(lán)項(xiàng)紐奉,子應(yīng)浙當(dāng)夕采找用規(guī)既定夠的鴨會(huì)絡(luò)計(jì)臂政椒策，確久保猛會(huì)妻計(jì)鬼信固息答口盯徑珠一暢致沉、莫相廁互享可落比害。河”成怎本姑效夠益惡原奮則準(zhǔn)傍則腹二翅十六一殘條衫：春“武…求財(cái)饞務(wù)助報(bào)番表注的停項(xiàng)踐目亂列雙報(bào)雄發(fā)軍生幣變句更澡的特，貴應(yīng)摟當(dāng)待對(duì)裳上朗年腔度遼比笨較法數(shù)擔(dān)據(jù)擠按仁照酒企陡業(yè)誰(shuí)會(huì)沫計(jì)踐準(zhǔn)認(rèn)則發(fā)的貸列窯報(bào)汁要岸求國(guó)進(jìn)沙行啊調(diào)膝整治，殿但不忠切尚實(shí)姐可率行樓的策除攤外…禾”技逮術(shù)見要罷求緊：捧首快次或執(zhí)醋行淡日是驗(yàn)按顫照也企哲業(yè)崗會(huì)缸計(jì)才準(zhǔn)呈則走編臟制勁的孔第舒一寫套互年淋度尸財(cái)舒務(wù)波報(bào)奴表戀中溫列載報(bào)蝦的抽比唐較亞信詠息伙最鄙早小期世間聲的蔽期鍛初恩。提追供但具情體也的潤(rùn)信享息瞎披說露船要瞧求蛛，線合只理亦確共定樹首界次半執(zhí)漢行潔日狐。結(jié)帳合暴具愉體作的褲監(jiān)皂管便政移策允要床求考店慮塌可泡比緊信宮息象的盛期步間技奔術(shù)京要良求卵：盒重券分完類獨(dú)（寇1魔）按躲照驕新橫準(zhǔn)下則拆規(guī)周定慨對(duì)要資根產(chǎn)文、磚負(fù)糾債招和傲所其有澤者夠權(quán)趙益沉進(jìn)辦行局重碧新竄分腫類跟、福確轉(zhuǎn)認(rèn)枯和衣計(jì)麗量旨，臘編逢制漏期溫初寒資喪產(chǎn)勝負(fù)駐債造表刪（參企暫業(yè)刻首趣次薪執(zhí)悲行輔日護(hù)的滾資范產(chǎn)豬負(fù)忘債暈表止）凝，袋作蠶為耳執(zhí)定行僅新肢準(zhǔn)冶則虜?shù)姆淦鸢Y點(diǎn)炭。技晴術(shù)停要漫求扮：梁重瓣分疏類羞（后2移）重玻分妄類虎：籍首蛙次致執(zhí)是行濤日絨確浩認(rèn)笛和傳計(jì)辰量脫基在本度要浪求主吉要輔項(xiàng)嘆目株：符荒合柔投驚資搏性秋房胖地叫產(chǎn)誕定御義劃、疫原站在過固斜定唱資瘦產(chǎn)宜、攏無開形勺資紋產(chǎn)延中辰核葉算籍的到資蝦產(chǎn)塌，桂重埋新督分序類父為貌投憲資鼠性晝房欄地勢(shì)產(chǎn)辮。金悉融甚資決產(chǎn)拳（吩除頑C跳A喚S交2蹤蝶規(guī)枝范出的欠長(zhǎng)譯期撥股態(tài)權(quán)義投欄資煉外咽）善按丟照遺C詢A酷S駝2燒2份劃跌分川為導(dǎo)以悉公寺允殘價(jià)宮值雅計(jì)詢量娃且腐其每變胖動(dòng)昆計(jì)筒入軋當(dāng)皮期秀損稀益迫的湯金圈融場(chǎng)資爬產(chǎn)贊（殲交霉易捐性烘金績(jī)?nèi)陬I(lǐng)資筋產(chǎn)榴和符企帽業(yè)雜指綢定鈴為翼以桐公禍允濟(jì)價(jià)鍬值咸計(jì)姜量刪且薪其趴變枕動(dòng)彩計(jì)忍入諸當(dāng)候期卵損蹄益禾的鍵金箏融滲資罩產(chǎn)狡）遵、吐持悟有然至扛到或期雅投陡資羞、紛貸須款近和蘇應(yīng)俯收浙款惑項(xiàng)朗、填可瞇供希出雖售麗金裳融枯資刊產(chǎn)陽(yáng)。金哀融款負(fù)牧債恢，鬼以?shī)使珒丛誓飪r(jià)抬值辱計(jì)寺量仆且默其擇變區(qū)動(dòng)眉計(jì)粘入撿當(dāng)弓期避損皂益方的著金祝融炸負(fù)凍債朝（潑交疊易泛性萄金除融暮負(fù)餓債熔和劑企慮業(yè)攀指胡定硬為偽以惹公肌允臘價(jià)蕩值頁(yè)計(jì)所量綱且攝其歌變喉動(dòng)狗計(jì)晝?nèi)肷ぎ?dāng)訪期耐損舊益懲的久金芹融解負(fù)槳債堪）復(fù)密合漆金撫融股工藍(lán)具院，槍應(yīng)廳在姐首少次繡執(zhí)邀行痕日觸將司負(fù)勻債供和慈權(quán)啞益榮成辰分起分范拆拍，愿但成負(fù)上債撇成廚分社的依公鐮允款價(jià)更值饞難條以庭合嚴(yán)理嘗確零定蓋的懼除有外耕。技深術(shù)抵要抹求蝕：霸追謹(jǐn)溯紅調(diào)煌整企窯業(yè)泰會(huì)犁計(jì)恐準(zhǔn)勞則應(yīng)第費(fèi)3泛8劍號(hào)承《負(fù)首灘次采執(zhí)堵行間企廢業(yè)薪會(huì)城計(jì)禁準(zhǔn)杠則撇》陳的尤第歐五撲款漲至剩第罩十喇九里款塑要腔求旬追必溯警調(diào)屠整晌的精項(xiàng)揪目愛外消，秧其仰他洞項(xiàng)那目菌不賴應(yīng)舅追顛溯猛調(diào)辜整。采投用劃追蔥溯冠調(diào)頸整弦法喝的豪項(xiàng)俘目廈，墻累蟲計(jì)妙影素響特?cái)?shù)點(diǎn)調(diào)占整轎期壯初曠留拜存忍收寶益戲，銜其研他有會(huì)梨計(jì)瞞政讓策社變?cè)飧蓻Q用門未沈來錄適債用聲法長(zhǎng)傘期愛股市權(quán)艷投寒資最、嗽投泥資凡性匆房橡地桑產(chǎn)據(jù)、吸棄王置答費(fèi)篩用圾、運(yùn)職掀工噴薪歌酬軌、醋企品業(yè)以年傳金激運(yùn)剃?duì)I獅投那資題、利股奇份粒支修付南、蛋債進(jìn)務(wù)請(qǐng)重革組巧、夾所拍得乞稅盞影焰響疫、即企趣業(yè)維合案并材、架金肆融吼資牲產(chǎn)因、另金棒融唐負(fù)漏債嗓、皇金滾融躁工弦具歐（沾不閥包羅括尺套蔽期襖工辰具湊）葵、傅嵌撒入截衍芬生準(zhǔn)金授融桐工淡具剃和鴿非爽衍選生選金千融純工陷具陜、扎套胞期汗保座值視、及再蟲保缸險(xiǎn)技劍術(shù)舊要先求忍：葉列框報(bào)挑（席1容）首授份那中托期讓財(cái)辜務(wù)捎報(bào)僻告都和右年他度滾財(cái)萄務(wù)島報(bào)蔬告鄉(xiāng)豐的趕列簽報(bào)構(gòu)正成副：宣首割份慰中己期佩財(cái)朝務(wù)斑報(bào)軌告協(xié)至翠少船應(yīng)衣當(dāng)因包罪括喊資怒產(chǎn)贊負(fù)苗債庸表醫(yī)、框利季潤(rùn)玩表模、亮現(xiàn)神金慣流哪量福表敵和沸附造注釋。餅首灰份分年祥度協(xié)財(cái)卷務(wù)役報(bào)鹽表足應(yīng)北當(dāng)筒是茶一戒套士完離整諒的壘財(cái)激務(wù)吃報(bào)穩(wěn)表闊，糾至危少炸包憶括促資童產(chǎn)車負(fù)閑債村表瘡、派利邊潤(rùn)暢表逢、淘現(xiàn)慣金鼠流粥量貌表是、扇所杰有初者修權(quán)鴉益紛變祖動(dòng)召表等和軟附脂注近。要情求吩列煮報(bào)術(shù)可慕比賀期諷間可的馳比坑較遵數(shù)僅據(jù)母廚子距公蹤蝶司音會(huì)宗計(jì)豪政嗎策嗎的裂調(diào)努整技慚術(shù)目要掩求允：鼠列初報(bào)雞（余2遇）財(cái)抬務(wù)橫報(bào)母表屯附腿注以溜列丸表鍛形虧式條詳異細(xì)脖披驚露冠相煌關(guān)北數(shù)逼據(jù)店的疾調(diào)秒節(jié)掩過姻程首概次晃執(zhí)她行捆日在（牌2抓0丑0圣6專.棕1彎.悲1渡）召按辨原厭會(huì)液計(jì)怨制旋度舞或洪準(zhǔn)猜則撫列他報(bào)睛的烘所扛有戶者早權(quán)蛙益景，燙調(diào)岔整竹為宿按疊企好業(yè)匠會(huì)柴計(jì)乏準(zhǔn)完則費(fèi)列默報(bào)敢的熔所兩有夏者柔權(quán)鳴益釣。按枯原鴉會(huì)仍計(jì)昆制絲式度恨或若準(zhǔn)倦則皮列津報(bào)勁的迅最知近繪年鳴度遮年槐末趴所竹有抄者族權(quán)矩益渠，肯調(diào)炒整露為掉按石照算企豈業(yè)羅會(huì)泡計(jì)態(tài)準(zhǔn)姜?jiǎng)t顛列止報(bào)既的牽所堪有徑者昏權(quán)亂益責(zé)。澤（燃2腫0周0扶6偏.欺1父2船.灰3抖1顧）按采原辟會(huì)客計(jì)塘制濃度艙或欲準(zhǔn)璃則晉列也報(bào)炮的舅最雙近帳年萍度蠅損脾益處，沙調(diào)嘩整巧為填按題照婚企研業(yè)徐會(huì)境計(jì)臉準(zhǔn)御則拋列顆報(bào)洗的挽損早益劣。劫(飛2重0聾0欄6毯)比考較輔中稱期卵期更末鳥按惑原深會(huì)稀計(jì)誘制絹度沙或礙準(zhǔn)掙則午列籍報(bào)麗的庫(kù)所戀有解者走權(quán)棚益之，梨調(diào)依整簽為菜按里企群業(yè)餐會(huì)胡計(jì)尼準(zhǔn)砌則追列訪報(bào)扮的順?biāo)囉邢菡咔髾?quán)乘益葉。蒜(錯(cuò)2死0災(zāi)0比6伶一漿季鎖度雁)比墳較枯中因期淚按盈原拆會(huì)策計(jì)選制餐度精或獸準(zhǔn)浮則魔列甲報(bào)冬的蟲損夜益究（慎可剪比床中都期扮和煎上疊年奮初么至稱可論比限中悲期敞末春累刺計(jì)猶數(shù)龜）卡，茫調(diào)薄整畝為炭同灣一填期協(xié)間段按圖企雁業(yè)缸會(huì)侄計(jì)施準(zhǔn)積則姜列單報(bào)億的蟻損羞益步。吹(促2扯0紛0戲6改一墾季曲度撤)首桶次孝執(zhí)嚇行末：倘政桑策猴銜輔接過梁渡扶期域間上束市騾公伴司學(xué)定破期筑報(bào)熄告幼的額披嘩露（砌0襯6膽年灘報(bào)梢、許0羨7辮一按季碗報(bào)束、刊0牲7辨中初報(bào)六、束0釣7叉三尊季翠報(bào)萍）上筒市筒公盒司幸再絲式融正資首滲次叨公編開煎發(fā)倍行上賭市明公紗司黃重肅大床資收產(chǎn)雨重鳴組新導(dǎo)準(zhǔn)賞則槳與慮財(cái)例務(wù)凈信倘息爹披段露崗：主款要勒影迅響雅及姨監(jiān)孕管糧要棕求信你息完披掩露帝的北重權(quán)大級(jí)變告化建汗立億了潑比倒較墻完憲整泄的媽財(cái)沖務(wù)敘報(bào)鄭告怨體狂系：企紫業(yè)衰必欲須劑編廊制碌資籠產(chǎn)芽負(fù)仰債時(shí)表浸、脹利柱潤(rùn)賓表鞠、貍現(xiàn)割金耀流甲量洞表驗(yàn)、悲所鈴有廈者彎?rùn)?quán)耀益馳（百股歌東慌權(quán)貍益泉）栗變礙動(dòng)濾表塑和押附選注術(shù)；企僻業(yè)絲式必淡須智在杜附降注源中輸提命供氧充范分至、賢及景時(shí)灰的任補(bǔ)紡充褲信鳴息損；企夾業(yè)圍必揉須媽將捧所丸控巨制接的譯子匯公垃司漁納裂入廟合戰(zhàn)并柔報(bào)豆表掉范斑圍晃；企威業(yè)龍必橫須主按缺照拿與派年眾報(bào)師一踢致雅的炎會(huì)拖計(jì)猶政念策分定慣期重編格制輪中笑期對(duì)財(cái)線務(wù)母報(bào)增告牽；企渴業(yè)肉必曲須蒜披咐露川業(yè)疤務(wù)垃分翠部慰信錘息喂和價(jià)地瓦區(qū)換分纏部俗信朽息占；主同要遙的變新德增總財(cái)酒務(wù)恩信憐息腐披苦露停領(lǐng)傾域公徹允竊價(jià)浩值騾計(jì)四量掘及蛙其問相生關(guān)軋信斷息疫披閥露企頭業(yè)頁(yè)合光并剝領(lǐng)棕域節(jié)的弱相托關(guān)胸信消息漢披扭露股當(dāng)份隱支皆付雪相刻關(guān)疼的脹信命息堪披榨露投量資皂性遞房筑地黎產(chǎn)委相你關(guān)賄的起信鑰息解披準(zhǔn)露金侵融隆工禁具巨配敲套哭的迫信鹿息頑披黑露新趙準(zhǔn)博則盾與侵財(cái)擇務(wù)橋信液息聚：廊基節(jié)礎(chǔ)象性互變鉗化財(cái)揪務(wù)迅報(bào)洽表香構(gòu)曾成鄙和兩格堅(jiān)式新劑增翼股航東喇權(quán)犬益析變賞動(dòng)今表習(xí)作懶為汽主續(xù)表狡，踢原溉利平潤(rùn)犯分信配倆表?yè)?、改資佳產(chǎn)照減嶄值械準(zhǔn)炮備阻明靈細(xì)教表奇和勵(lì)應(yīng)悶交席增喬值依稅買明嫁細(xì)夢(mèng)表鋪在惱附趙注異中約披儲(chǔ)露根納據(jù)勝準(zhǔn)凳則溫的爛變滅動(dòng)零相幻玉應(yīng)軟調(diào)招整歉了詠報(bào)悉表杯格醬式每草股寨收猶益癥的壁計(jì)潮算拼和虹披厲露基高本右每洲股君收絡(luò)益斤和用稀周釋講的慕每撞股墊收州益表悼?jī)?nèi)恥披趨露監(jiān)敵管挽要穩(wěn)求叢：攏總撥體岔要橫求內(nèi)歉部全脂面春學(xué)坐習(xí)緒研索究桃新廚會(huì)狗計(jì)鹿準(zhǔn)譜則授體鍛系星的起內(nèi)撓容認(rèn)往真蓮評(píng)驗(yàn)價(jià)停新峰會(huì)薦計(jì)梨準(zhǔn)軌則拐體暗系榆的跪影君響積黃極蒸結(jié)串合示企兔業(yè)逢實(shí)既際嘴情蔬況淡選掛擇斥會(huì)薦計(jì)落政惜策及子時(shí)勻調(diào)珍整渠財(cái)秀務(wù)勿系楚統(tǒng)粗以甚適傾應(yīng)敲新科準(zhǔn)槍則拒要傲求外池部切額實(shí)遞加隸強(qiáng)吐新芬準(zhǔn)費(fèi)則庸執(zhí)盲行抗前僻后將的供信匹息捏反丙饋認(rèn)茂真沉做氧好褲過來渡掠期拋投猛資奔者蹄關(guān)瞧系恥管自理糾工子作監(jiān)挎管乳要賣求專：禍重殿點(diǎn)堪領(lǐng)糊域覽（剛一先）公竿允蹤蝶價(jià)德值死計(jì)腥量扒模依式恐的殼選予用（落決警策搞體色系腥、刪董及事很會(huì)尸決低議吩）會(huì)慣計(jì)邁政乏策零、劈燕會(huì)艙計(jì)某估趙計(jì)功的拴適闊當(dāng)罪性（衰合何理知性毅、狗董療事將會(huì)乓決符議火）債著務(wù)旬重科組考和泄非占貨蹦幣烤性澡資跌產(chǎn)穴交疲換（秀商澇業(yè)必實(shí)無質(zhì)牛、驢充邀分革信序息屯披示露遷）投個(gè)資燙性房芳地弱產(chǎn)孔的憶計(jì)朽量方篇法（偵后箱續(xù)部計(jì)職量炕、關(guān)董室事梳會(huì)叫決辛議捉）各針項(xiàng)狡資董產(chǎn)腦減叼值今準(zhǔn)鼓備籠計(jì)誓提且和接轉(zhuǎn)略回（雜決懷策湯程努序燭、缸董較事坡會(huì)傲決挖議循）金速融駱