合并財(cái)務(wù)報(bào)表的編制程序

第十章合并財(cái)務(wù)報(bào)表

基于我國(guó)第33號(hào)企業(yè)會(huì)計(jì)準(zhǔn)則的闡釋本章應(yīng)學(xué)習(xí)和掌握的主要問(wèn)題1、合并財(cái)務(wù)報(bào)表的合并范圍確定（一般掌握）2、對(duì)子公司個(gè)別報(bào)表的調(diào)整（掌握）3、母公司長(zhǎng)期股權(quán)投資由成本法調(diào)整為權(quán)益法的處理（掌握）4、合并財(cái)務(wù)報(bào)表編制中的抵消分錄（重點(diǎn)掌握）

本章是《高財(cái)》的重要內(nèi)容，是會(huì)計(jì)師考試和注會(huì)考試的重點(diǎn)，也是難點(diǎn)。歷年在會(huì)計(jì)師和注會(huì)《會(huì)計(jì)》試題中的分值都較高，題型涉及單項(xiàng)與多項(xiàng)選擇、計(jì)算、綜合等，而且往往與長(zhǎng)期股權(quán)投資、企業(yè)合并等內(nèi)容相結(jié)合出題。本章內(nèi)容提要合并財(cái)務(wù)報(bào)表概述合并財(cái)務(wù)報(bào)表的編制程序合并（購(gòu)買）日后的合并資產(chǎn)負(fù)債表與合并利潤(rùn)表（本章重點(diǎn)內(nèi)容）股權(quán)變動(dòng)合并現(xiàn)金流量表合并所有者權(quán)益變動(dòng)表一濃、貸合蘭并叢財(cái)奔務(wù)劇報(bào)孝表議概融述合艇并辦財(cái)修務(wù)蒙報(bào)研表平，踐是忘指嬌反腰映槳母淋公觀司傭和降其撈全兄部超子蹈公客司旬形歉成償?shù)膸熎筚悩I(yè)均集余團(tuán)疑整吵體克財(cái)枝務(wù)節(jié)狀喪況渠、冷經(jīng)岡營(yíng)屢成毯果逮和貝現(xiàn)爭(zhēng)金際流摩量毅的鈔財(cái)排務(wù)確報(bào)貫表迎。反鑼映斧的場(chǎng)對(duì)驗(yàn)象輝是溝通唯常摘由逗若雀干家個(gè)篩法默人壇組躲成重的聚會(huì)園計(jì)盤主良體索，救是極經(jīng)受濟(jì)俘意彩義末上哭的茂主碼體癢，懶不犯是舍法期律綢意距義德上爛的劑主南體罵。合厚并各財(cái)轟務(wù)韻報(bào)蓬表焦是娃以辨納流入案合財(cái)并帖范扁圍篇的芹個(gè)觀別蛋財(cái)殊務(wù)晨報(bào)夏表往為原基何礎(chǔ)鍵，炊根放據(jù)撇其員他容資史料窗，貿(mào)按街照后權(quán)帳益?zhèn)鞣ㄇ镎{(diào)找整猛對(duì)途子曬公循司街的陳長(zhǎng)融期御股陳權(quán)甩投紀(jì)資鼓后禍，嚷抵璃銷的母注公輸司聚與砌子科公厚司辟、努子擔(dān)公捐司懲相粘互宮之金間崇發(fā)左生躍的說(shuō)內(nèi)禁部旦交鞭易盈對(duì)揪合瞞并碧財(cái)惡務(wù)句報(bào)堡表介的鋤影撥響謝編暈制掙的逮。（猜一袖）巴誰(shuí)差應(yīng)顏當(dāng)桃編母制睬合肺并錢報(bào)訪表母肚公昌司嫂應(yīng)淹當(dāng)開編清制方合親并牢財(cái)便務(wù)抵報(bào)肚表（控蜻股貧合抽并陡下昆，帖為浴反島映環(huán)母票、肢子晚公辣司拜組炭成貞的粉企缸業(yè)僻集悅團(tuán)耀整屑體送的想經(jīng)燥濟(jì)內(nèi)活糞動(dòng)炒情悲況艱，煉母尤公籌司腹需麻編口制落合迷并雞財(cái)亂務(wù)職報(bào)峽表燦）母毒公下司鬧，箱是園指花有乞一祥個(gè)著或克一冊(cè)個(gè)君以倡上寄子奮公禁司鴉的訪企債業(yè)松（圾或習(xí)主況體展，執(zhí)下寬同悅）億。子霸公廟司固，異是寨指汁被留母墳公渣司暖控見制各的塑企呼業(yè)命（顯或忌主姻體季）真。（黎二蕩）良合殼并縮慧范陜圍壯的哄確才定1爸、確允定樹合障并山范漫圍旺的財(cái)基后礎(chǔ)基代本銹原在則好：芽控晚制控昌制森，忍是央指膀一勒個(gè)爛企取業(yè)際能纏夠失決線定賭另貝一臥個(gè)拿企精業(yè)薯的濤財(cái)聯(lián)務(wù)鎖和犁經(jīng)粉營(yíng)雨政邀策獄，棟并完能購(gòu)據(jù)栽以恭從厲另插一朝個(gè)有企每業(yè)惠的糾經(jīng)優(yōu)營(yíng)扛活蚊動(dòng)輸中嗽獲喇取脾利彈益搖?？劁J制饑的焰特毅征控巷制籌的替主燒體泊是脖唯句一升的瘡，凳不死是怖兩僻方馬或鵝者舊多煩方等；牙（哨共受同啄控老制循的倒企樹業(yè)聰則潔是懲合柏營(yíng)尊企膊業(yè)站）控憐制鵲的編內(nèi)勝容飄是襯另熟一共個(gè)末企勻業(yè)描的李日陜常正生維產(chǎn)丈經(jīng)店?duì)I蠟活膠動(dòng)詠的友財(cái)馳務(wù)山和單經(jīng)潔營(yíng)扯政杠策仍，秒這棍些言財(cái)射務(wù)租和良經(jīng)凝營(yíng)技政帥策粘一醉般招是踐通傍過(guò)糊表煤決處權(quán)莖來(lái)悲決耀定些的買；控銜制盯的崖目款的碑是薄為漸了同獲葡取頂經(jīng)醋濟(jì)更利態(tài)益霧；控尸制掏的脾性新質(zhì)疤是叔一景種積法哈定戴權(quán)騰力江，資也竄可奧以學(xué)是核通征過(guò)添公柴司哨章默程曾或咳協(xié)扁議申、褲投限資績(jī)者蛾之評(píng)間繪的腦協(xié)臥議苗授汗予稠的壘權(quán)筒力匪。控江制客的譽(yù)具月體良應(yīng)直用A談、仔表仍決浩權(quán)誤比寒例料標(biāo)迎準(zhǔn)

80%

P公司

S公司（坑1妖）藏直懲接興持對(duì)股精5沈0譜%唯以叨上舉覽例

80%30%90%

70%60%

P公司

S1公司

S2公司S4公司S3公司（繭2棚）心間道接鳴持領(lǐng)股間礙接禾持備股嘩5鎖0源%兆以單上直序接默與既間逼接趴合字計(jì)衣持趨股搏5稈0炎%結(jié)以槽上P呆公話司同間哥接奶擁窗有萍S直3嶄公繁司皺7販0逆%正的悟權(quán)問(wèn)益伏。P扁公拔司驢直色接擁抵有養(yǎng)S瀉4勁公址司3皆0譽(yù)%亮，佩間濾接擁群有勿6聚0近%舌，衛(wèi)共持疲有醉S渡4卵公斃司吩9優(yōu)0雖%權(quán)口益銳。B湖、精實(shí)撥質(zhì)餃控屬制河權(quán)小標(biāo)攤準(zhǔn)（戀1團(tuán)）元通塊過(guò)乞投集資打者裳之貴間赤的矮協(xié)搶議夜，澆擁授有寺被墾投柱資筐單功位雙半深數(shù)窩以避上率的匪表楚決質(zhì)權(quán)立。（宵2利）霜根盾據(jù)然公拐司孟章達(dá)程截或喬協(xié)曾議侄，奸有艘權(quán)白決手定羞被漏投饞資態(tài)單維位婚的神財(cái)弱務(wù)合和捷經(jīng)坡營(yíng)踩政縮慧策先。（鎖3牧）伍有裕權(quán)套任占免斗被塵投民資鹿單給位倚的汪董序事覆會(huì)攀或淺類漸似翠機(jī)現(xiàn)構(gòu)購(gòu)的煎多宰數(shù)激成抖員雁。（壯4息）喉在駕被喊投骨資脹單殊位墾的醫(yī)董責(zé)事菠會(huì)州或砍類坡似場(chǎng)機(jī)習(xí)構(gòu)剃占口多蛾數(shù)認(rèn)表炭決旗權(quán)制。注互意燒：確旨定朝合遲并腸范飛圍叮，必更督應(yīng)忍當(dāng)姿強(qiáng)客調(diào)存實(shí)男質(zhì)幣重洗于鼠形秀式島原驚則傲，鑒綜脾合恨考馬慮揚(yáng)所瓶有柄相扇關(guān)趁事斧實(shí)掀和市因腹素采進(jìn)窗行肌判情斷割，垃如?？紩x慮飽被究投躍資僑單硬位棍各鐵個(gè)伐投跌資羊者宮的達(dá)持似股徑情輪況縣、冶投吃資例者艦之挺間漢的賺相灣互拾關(guān)呈系榆、婦公敗司至治宗理聰結(jié)展構(gòu)勵(lì)、咽潛活在糞表羞決析權(quán)蓬等疏因勝素潛。C敢、專潛酷在愧表憤決怠權(quán)恒標(biāo)腿準(zhǔn)企其業(yè)歐和氣其胃他拉企阿業(yè)推持城有剛的扶被手投患資熔單展位扛的劇當(dāng)宵期系可黃轉(zhuǎn)賄換碗的胞可碧轉(zhuǎn)燈換船公添司岸債蹈券鼓、貌當(dāng)辯期控可防執(zhí)靜行蛇的燈認(rèn)清股棉權(quán)姐證耽等丹潛摔在傘表慶決弊權(quán)客因切素悉。母大公維司燃控面制憑的特途殊圾目舉的尊主窗體風(fēng)（求如軋基池金仆、窩信寸托趴項(xiàng)紀(jì)目徒等兔）也糾應(yīng)豬納澡入博合著并量范承圍濁。2被、應(yīng)定當(dāng)辨納懇入鎮(zhèn)合眾并漫財(cái)米務(wù)證報(bào)換表斯合膜并屢范青圍處的現(xiàn)被成投廟資什單集位母查公步司柔應(yīng)薦當(dāng)追將旺其露控到制礦的形所吹有沈子蘋公喘司船（餓含撤特趁殊仰目留的廉主般體扭等刻）堡，蹄無(wú)歡論醬是蕩小棉規(guī)黨模拳的撕子恢公售司躍還堤是插經(jīng)談營(yíng)諒業(yè)宵務(wù)莖性鋒質(zhì)追特如殊運(yùn)的悲子紙公瘋司縱，努均榮應(yīng)們當(dāng)敵納消入尊合飛并件財(cái)膠務(wù)逆報(bào)年表讓的意合勇并鐵范喚圍賣。特尚別悲注蝴意梅：受冰所紹在退國(guó)墓外甩匯牛管決制設(shè)及白其放他艦管扭制篇，茶資盼金味調(diào)庫(kù)度向受慮到勤限心制斜的諒境代外驢子奶公押司魄，哨如榜果件該移被烈投墊資昏單變位引的鍵財(cái)付務(wù)爹和萄經(jīng)食營(yíng)伴政店策柜仍映由焰本孟公蠟司即決窩定餓，宴也膛應(yīng)爹當(dāng)荒并綢入威合退并壁范做圍吼。3斜、槳不侄納托入若合翻并僻范洞圍份的阻被頌投毅資販單裝位母脂公占司拴不值能刮控欣制第的粘被災(zāi)投叨資懶單豎位淡不適應(yīng)壯當(dāng)稿納慶入綱合智并幫財(cái)鹽務(wù)籃報(bào)逆表萬(wàn)合舍并捧范隱圍網(wǎng)。下頑列周不嚼是者母凝公杜司垂的敢子屈公請(qǐng)司謙，洲不詞納煉入璃合州并寶財(cái)?shù)鋭?wù)搬報(bào)霜表描的哪合輔并求范桑圍蝕：已綠宣旁告鴉清騾理寸整陶頓抗的賭原驚子荒公鄭司已術(shù)宣葬告銅破受產(chǎn)囑的何原桃子切公豈司母集公父司耽不謠能醒控淡制跡的因其生他淋被孔投剛資犬單什位本（趙如貌聯(lián)戶營(yíng)典企顯業(yè)鉤、赤合茅營(yíng)患企扯業(yè)灑等院）單拴選導(dǎo)題香（倍往輕年橫的帝注烈會(huì)唐試團(tuán)題貓）1愛、饒甲蔥公傘司白擁貞有春乙量公腦司術(shù)6灶0度％棄的張股良份悲，毅擁燒有好丙哄公遞司靠4梁0詞％本的甘股侮份某，傳乙趕公野司占擁件有搏丙寧公誦司竟1系5懶％雪的籍股優(yōu)份托，鳳在斗這搞種強(qiáng)情萍況罩下瘋，學(xué)甲會(huì)公抽司凡編涼制被合琴并炭會(huì)市計(jì)云報(bào)站表蹈時(shí)涼，書應(yīng)凱當(dāng)違將忠（姐）防納渠入戶合菊并袖會(huì)侮計(jì)映報(bào)秋表慨的救合園并批范護(hù)圍鑄。頑A準(zhǔn)．乓乙覺(jué)公屠司豈B走．型丙植公我司沖C鎮(zhèn)．允乙么公亭司以和探丙謙公俗司肅D倆．夾都耐不停是2行、觀M啦公話司墻持愧有慘甲沿公櫻司盜6勢(shì)0盯%濃的踩權(quán)尺益私性哥資根本傾，扛持變有疤乙島公惠司縮慧3巧0掃%夠的濃權(quán)翼益招性準(zhǔn)資但本才，備持或有忙丙因公梁司范7岸0滲%渠的楚權(quán)易益拴性襖資嗽本疾；喂甲耀公奔司每持鼓有魂乙拳公僚司酸2顯0粥%符的扎權(quán)督益稻性澤資培本激；濟(jì)丙盞公做司術(shù)持赴有慌乙沒(méi)公隨司畜1揉0沸%細(xì)的待權(quán)姿益媽性他資痕本蹲。激那命么炎，剛M漁公沸司谷直陷接濫和透間枕接路控椅制蕩乙誼公威司及權(quán)明益磁性毫資賀本敘比潛例處是違（輸）瘡。A仇．葡4旁9蜜%蔬B叫．衡6汪6鉗%豈C版．隸7矮4禁%穩(wěn)D娃．匙6您0巖%（維三淚）址合克并旅財(cái)褲務(wù)煌報(bào)瞎表柜的脹種娘類合連并嘩資司產(chǎn)御負(fù)繼債斥表合宏并受利籃潤(rùn)康表合般并綠所駱有致者家（趴股芹東珠）耀權(quán)替益迅變奏動(dòng)震表合吉并廣現(xiàn)畢金色流尊量搖表附翁注（取四掩）相合兄并生報(bào)后表饅的蘆編陪制廚程?hào)|序1襪、閣母附公匯司硬編抄制濫合屬并剛報(bào)券表蔑的新前答提舉準(zhǔn)急備以瞇母供公掏司沃和扶其摔子故公麥司憐的刷財(cái)羅務(wù)聲報(bào)掃表理為貧基準(zhǔn)礎(chǔ)積，莖根潮據(jù)抓其京他閥有徒關(guān)罰資順料旦，擺對(duì)帝子膏公坐司從的陵個(gè)余別迎財(cái)鋤務(wù)吹報(bào)蟲表承進(jìn)剝行糖調(diào)縮慧整甘，速并伸按兵照本權(quán)義益垂法寨調(diào)獲整施對(duì)覺(jué)子告公杯司睬的關(guān)長(zhǎng)深期觀股雁權(quán)在投允資疑后條，吸由往母職公踩司登編睛制灰。統(tǒng)考一額子條公星司虎所窄采跨用仁的億會(huì)尾計(jì)嘆政甜策困。統(tǒng)件一柴子雹公饒司蓮的判會(huì)烤計(jì)符期較間浮。非漲同芳一紙控握制央下聲合欠并續(xù)的忙子穩(wěn)公動(dòng)司質(zhì)還宴應(yīng)靠調(diào)竿整尼公罵允址價(jià)羅值即增居減飄。2績(jī)、螞子疏公趴司招編蛛制匙合怖并柜報(bào)趟表頭前識(shí)的營(yíng)準(zhǔn)腫備應(yīng)壩當(dāng)筍向能母別公燦司弊提怎供抗自閱己大的蹲個(gè)泳別夾財(cái)鏟務(wù)茂報(bào)光表胃；采戒用罩的集與掌母提公冠司良不敞一交致征的脊會(huì)見計(jì)導(dǎo)政走策胃及經(jīng)其狠影爹響庸金穴額旋；與應(yīng)母橋公盛司潛不早一倍致星的杰會(huì)偶計(jì)賤期美間勾的異說(shuō)化明譜；與斑母阿公徹司衫、行其承他局子拔公觀司脹之塘間不發(fā)易生撇的稼所紐奉有煌內(nèi)玻部臉交難易蘭的掌相亦關(guān)知資盜料間；所慈有描者錦權(quán)好益聰變蠻動(dòng)劑的碌有掀關(guān)旬資室料毫；母扎公軍司萄編違制幟合植并偷財(cái)賭務(wù)將報(bào)納表中所尋需肚要幻玉的技其括他圓資陡料懷。3結(jié)、團(tuán)編塘制忘程斯序（護(hù)1買）將申母城、政子須公路司病個(gè)達(dá)別預(yù)財(cái)慘務(wù)拔報(bào)悠表閉數(shù)彩據(jù)止列疏入衡合胸并踐工攪作毛底片稿兄中據(jù)喇母設(shè)子說(shuō)公途司諷個(gè)嬌別耀財(cái)啊務(wù)處報(bào)托表竹數(shù)賣據(jù)唱直噸接驕轉(zhuǎn)騰抄驕到徹合砌并羨工狠作夾底飾稿娃，類在蘆合辟并飼工照作勇底雜稿桿中樸將速母漿子虧公跳司測(cè)個(gè)悉別蛇財(cái)弄?jiǎng)?wù)減報(bào)淹表刑相叢同障的主項(xiàng)舅目厭直甘接芳相增加止，臥求撥得家各蛙項(xiàng)蹲目閃的僵合兼計(jì)唉數(shù)臉。（講合訓(xùn)并災(zāi)同鍬類朱項(xiàng)獸）（算2奏）伯編失制蹦調(diào)垮整挺和希抵糾銷站分找錄酷（啊重皺點(diǎn)樣）對(duì)但子斑公探司陰個(gè)課別緩報(bào)害表午調(diào)蘭整咽（滋非首同交一林控念制漆下脆合我并訓(xùn)）飾；長(zhǎng)姨期粘股昨權(quán)劈燕投技資改由駝成絹本秀法錢調(diào)略整休為綿權(quán)沙益嗎法抓下梁的節(jié)金周額瞞；抵超銷攔公柴司峰間莊內(nèi)剛部蓮交底易扮損息益戴（妻主省要急是呼內(nèi)娃部膀存篇貨緒交夕易嫩、悠內(nèi)似部算固物定心資鋤產(chǎn)紙交默易蒸）圍；將另來(lái)番自道子單公貝司孤的視投警資哲收促益宅和姥股裹利制加徑以墻抵母銷襲；抵負(fù)銷匯母院公薄司矛對(duì)努子謀公僵司固的附長(zhǎng)浴期胸股講權(quán)卡投依資米賬殃戶遭與依子口公定司足的艦股膠東礎(chǔ)權(quán)詞益艙賬隆戶擱；抵尸銷粉內(nèi)史部蔬債棚權(quán)導(dǎo)債趨務(wù)犯等厲其險(xiǎn)他天相礦對(duì)欣賬擺戶磨。如露何在理飛解閑調(diào)什整砌抵坡銷互分瞧錄餡？1、據(jù)沈母錢子趟公尚司撲個(gè)廳別找報(bào)存表仙直愈接艷相錫加膠的窄合兵計(jì)踏數(shù)膚中媽有久重賊復(fù)啞計(jì)雷算理的雅因景素禽，府所嘴以懶需念要丹抵纖銷殊；2某、晶調(diào)陣整乏抵旦銷檢的求是概報(bào)挎表筒項(xiàng)朽目爭(zhēng)，辣而建不撿是推賬售戶門；3宏、臺(tái)調(diào)姑整律抵擊銷貢一汽律坐登絹記撈在饑合烤并罩工猾作正底漿稿么中船，焰并勞不愛記遲入稈母榨子阻公雖司買個(gè)灘別塑財(cái)詠務(wù)醬報(bào)橋表占中洪（防合鄰并庸主堵體伯也互沒(méi)并有事專鼠門待的喊賬冰戶筑記嫌錄茫）爪；4澡、疼上掌期薦涉敬及恭損錫益周的平調(diào)酷整袋抵貌消餃銷狂會(huì)錘對(duì)總下翼期毀合隸并狀期劇初騙未裂分植配噸利攏潤(rùn)竄產(chǎn)見生滋影姜響買；5喘、弄合獵并杯資鵲產(chǎn)纖負(fù)紫債座表曾、指利水潤(rùn)咳表僑、蒜所突有代者由權(quán)嘉益途變乓動(dòng)詳表堅(jiān)的瘦抵妙銷羊分鼻錄護(hù)往腰往輝是懷結(jié)勤合氣在桌一著起潤(rùn)編印制搶，居登宿記側(cè)在功同斷一效張控工等作炮底善稿賊上孫，彈而省合脊并瓜現(xiàn)墾金圈流耕量狂表姑一先般膜單激設(shè)溪工褲作扁底核稿嚷。計(jì)撤入豈少凡數(shù)清股必東礎(chǔ)權(quán)翻益臣和蛛少鼓數(shù)揭股鐮東木損囑益子喬公估司悅所笨有倦者縮慧權(quán)男益秩中激不番屬芳于倦母碼公憤司摩的黃份灰額瀉，墻應(yīng)巡壽當(dāng)責(zé)作磁為魯少壟數(shù)套股眠東西權(quán)以益旋（冤少蠅數(shù)顧股閑權(quán)撲）零。將喪少乘數(shù)送股越東最權(quán)喇益臂在重合多并態(tài)資查產(chǎn)曠負(fù)嚼債荒表席中狂所幼有洪者印權(quán)大益侄項(xiàng)蘭目耀下單以凳“查少叛數(shù)雜股改東努權(quán)謝益沖”何項(xiàng)疲目狀列躬示群；子架公對(duì)司戚當(dāng)憤期勁凈自損廉益贊中眾屬牧于什少億數(shù)植股盤東贏權(quán)橡益上的泉份湖額豎，仰應(yīng)炎當(dāng)避在遞合拐并臟利捆潤(rùn)深表蘋中撇凈顧利滋潤(rùn)索項(xiàng)后目鄰下劫以都“澡少毀數(shù)眼股圓東妨損集益覆”夾項(xiàng)小目惡列強(qiáng)示抄；子革公恢司則發(fā)珠生項(xiàng)超梢額察虧撈損此的濟(jì)處弄理子奸公專司搜少恭數(shù)豬股失東析分四擔(dān)歇的栗當(dāng)編期港虧林損孟超誦過(guò)霉了燥少體數(shù)桃股吼東謠在孤該今子獻(xiàn)公萬(wàn)司農(nóng)期唱初勾所惹有授者唇權(quán)偽益陜份完額淹，神其乖余瞎額胃應(yīng)宣當(dāng)剃分總別咐按魄下盆列鳥情予況童進(jìn)悲行符處楚理陳：公曠司距章獻(xiàn)程姻或誰(shuí)協(xié)注議倆規(guī)廳定串少季數(shù)嶄股歐東淡有抹義蛇務(wù)春承西擔(dān)浩的謠，置并昨且鳥少塑數(shù)江股恰東均有對(duì)能餡力臨予膀以鐮彌堪補(bǔ)起的俱，賤該皂項(xiàng)野余粱額銀應(yīng)炸當(dāng)課沖殼減薄少跌數(shù)墳股冒東察權(quán)盛益政；公攀司頌章攪程否或鳴協(xié)域議表未開規(guī)嶄定患少橫數(shù)冰股蜂東冒有指義脹務(wù)結(jié)承擺擔(dān)鳥的歸，香該警項(xiàng)爽余或額難應(yīng)由當(dāng)駁沖配減嘗母通公萍司知所研有扁者君權(quán)貼益休。晉該貓子顫公盜司抽以粒后拖期端間付實(shí)暢現(xiàn)組的抖利腸潤(rùn)榆，誕在暈彌竟補(bǔ)往了虧由僚母玻公繪司庫(kù)所侄有欲者費(fèi)權(quán)午益刃所核承犁擔(dān)析的慶屬蝴于桿少膨數(shù)共股頭東雨的多損釘失金之炕前配，欲應(yīng)蛾當(dāng)和全羽部稍歸系屬琴于船母合公譯司勇的售所開有故者躬權(quán)夕益超。（非3恢）啦計(jì)啟算憶合低并炎財(cái)材務(wù)并報(bào)喊表蹄各袋項(xiàng)兼目今的鴉合患并鄉(xiāng)豐金緩額在謊母鍵公售司退和矛子馳公麥司朝個(gè)酷別膨財(cái)獅務(wù)惡報(bào)鑒表肯各壩項(xiàng)根目聽加例總辦金剖額閘的展基罩礎(chǔ)廢上課，攏分峰別未計(jì)造算斃出爐合匠并恐財(cái)矛務(wù)辦報(bào)帳表材中靜各鏈資雄產(chǎn)怕項(xiàng)聲目離、抱負(fù)腥債欲項(xiàng)洪目菠、越所腸有礙者圍權(quán)悔益革項(xiàng)暖目叼、寸收拉入罩項(xiàng)跌目鴨和當(dāng)費(fèi)雜用攔等撿項(xiàng)迫目上的逮合牢并箭金暢額或。資盾產(chǎn)孟類聲各偷項(xiàng)茅目稱，謝其作合禾并他金殘額墳根老據(jù)現(xiàn)該低項(xiàng)損目松加漿總就金袋額寸，決加暢上炊該府項(xiàng)辣目堡抵毅銷薄分變錄纏有呢關(guān)抖的班借都方濟(jì)發(fā)滔生壤額蝦，質(zhì)減質(zhì)去寇該刷項(xiàng)鄭目箭抵澡銷詠分堤錄煩有額關(guān)哥的肌貸低方使發(fā)臂生垃額節(jié)計(jì)懲算拌確凈定量；負(fù)且債齡類竄和椒所牙有章者框權(quán)細(xì)益搜類井各底項(xiàng)常目柔，脖其窮合儲(chǔ)并湖金教額味根爽據(jù)績(jī)?cè)撟黜?xiàng)港目察加妄總惰金散額魂，渣減番去恨該讀項(xiàng)晚目荷抵辣銷旗分守錄踢有渾關(guān)迫借跌方罵發(fā)勻生脖額伙，框加茄上甜該梨項(xiàng)蘋目嶼抵鑄銷譽(yù)分腹錄辟有集關(guān)仁貸漠方唉發(fā)農(nóng)生鎮(zhèn)額豬計(jì)桌算撤確咱定猛；計(jì)董算鋪合淺并帥財(cái)港務(wù)番報(bào)倉(cāng)表勝各艘項(xiàng)傘目斬的宴合親并蝦金暫額有溝關(guān)霧收懇入邪類咐和何有爺關(guān)香所壯有亦者劣權(quán)幣益具變錢動(dòng)閑各呢項(xiàng)像目鉛，匯其韻合照并茫金漲額塊根戰(zhàn)據(jù)宴該牌項(xiàng)千目腰加育總味金西額斑，朗減須去踏該蠻項(xiàng)抱目分抵悲銷歸分潑錄決有捎關(guān)圈的拌借銹方躬發(fā)抗生銀額罪，肺加線上藍(lán)該歉項(xiàng)渴目走抵革銷談分救錄政有伙關(guān)晌的期貸舒方廣發(fā)狀生著額汁計(jì)拌算測(cè)確頑定耕；有股關(guān)因費(fèi)韻用兔類繼各休項(xiàng)付目現(xiàn)，匹其卷合錢并仰金軌額傅根夢(mèng)據(jù)殖該過(guò)項(xiàng)紹目民加捎總哈金始額斗，睜加猜上敘該躍項(xiàng)擇目僵抵崖銷逼分崖錄緩有凱關(guān)肝借假方挺發(fā)錄生宜額恥，根減耽去毅該喉項(xiàng)穿目肅抵脫銷封分治錄饞有青關(guān)菠貸店方濃發(fā)辦生墨額令計(jì)諷算寬確爭(zhēng)定革。（握4炕）任、難填智列雙合獎(jiǎng)并媽財(cái)舒務(wù)采報(bào)虹表根古據(jù)召合峽并煙工樂(lè)作金底悄稿溪各咸項(xiàng)變目螞的勒合棒并餃數(shù)網(wǎng)，逝填量列和生盈成權(quán)正汁式場(chǎng)的麗合拆并練財(cái)綁務(wù)跪報(bào)恢表膜。二久、壩合筒并造（飾或去購(gòu)擊買勵(lì)）打日霞后療合翻并核財(cái)再務(wù)酬報(bào)遞表縱的嬌編雜制合般并產(chǎn)資氧產(chǎn)懶負(fù)筒債么表合耗并摸利書潤(rùn)院表（潔一叼）途合纖并蜜資尤產(chǎn)碎負(fù)愧債據(jù)表1融、舉對(duì)貼子預(yù)公胸司寨的劇個(gè)改別做財(cái)奴務(wù)什報(bào)喂表隨進(jìn)掏行貿(mào)調(diào)匙整屬虜于來(lái)同慈一衛(wèi)控煌制熊下矩企魯業(yè)資合學(xué)并誦中婚取鑄得扇的民子玩公羽司會(huì)標(biāo)計(jì)厚政繭策詢和享會(huì)低計(jì)皮期劑間鍵調(diào)責(zé)整屬凈于獎(jiǎng)非撇同結(jié)一春控史制罵下棗企膏業(yè)考合亞并隆中如取駕得睡的探子堂公泛司會(huì)嘉計(jì)吉政蝴策蕉和看會(huì)洋計(jì)繁期腹間炮的處調(diào)缸整以駐購(gòu)權(quán)買鐘日賴公溉允尖價(jià)挑值汗為謠基蹲礎(chǔ)循調(diào)獅整稿個(gè)徒別冰財(cái)矛務(wù)蒜報(bào)諷表村（胸?fù)?jù)鮮合統(tǒng)并米當(dāng)書時(shí)床的獄備騎查梢簿折記塵錄瘋調(diào)罰整竿）面。2嫩、熔按酸權(quán)蹄益笑法添調(diào)芬整洽長(zhǎng)慕期柱股漿權(quán)夫投腸資母胖公科司略對(duì)災(zāi)子姓公抖司痰的若長(zhǎng)捷期幟股悲權(quán)面投牢資析原掀按進(jìn)照仗成愁本壯法金核破算棟，繳編扮制內(nèi)合瓣并遣財(cái)他務(wù)姜報(bào)維表論時(shí)認(rèn)應(yīng)成按逢權(quán)朽益逆法絡(luò)進(jìn)踩行雀調(diào)頭整紫（選以辣便冶將洞母拼公酒司啄的她長(zhǎng)辭期騰股則權(quán)妙投閘資兩與火子獅公種司體的終所礦有帽者賠權(quán)酷益旨相竟抵擇銷悔）在瘋合蜘并皂工穿作擾底你稿日中關(guān)調(diào)夏整例您1區(qū)：址2酷0階0族9侮年打1琴月滴1辦日背，襪P魔公原司鼻用攏銀廢行猜存售款帝3腿0恒0借0叮萬(wàn)嫩元倘購(gòu)紗得騾S族公散司刃8緊0唯%竊的哀股嚷權(quán)賣（渡假掙定叢為義非敢同友一遭控礦制禁下毫的裁企蹄業(yè)斬合瘦并披）媽。萍2裝0矩0柴9愉年告1吉月許1寺日區(qū)，偽S仍公零司瞞股棟東舊權(quán)膀益蹄總給額汪為脆3脈5成0獅0副萬(wàn)族元田，籌其濟(jì)中慰股備本窩為菌2盲0習(xí)0笨0太萬(wàn)單元追，桐資招本溜公醬積獵為賴1跪5顯0障0庫(kù)萬(wàn)梯元介，侄盈佩余仍公埋積污為菌0辯元煤，汁未負(fù)分更配潤(rùn)利歲潤(rùn)席為頂0些元哄。2證0時(shí)0賢9笑年繪，斑S映公效司覆實(shí)債現(xiàn)截凈喘利犁潤(rùn)凝1璃0營(yíng)0勒0支萬(wàn)裙元到，簽提揀取娘法筒定現(xiàn)盈固余此公闊積拐1賓0樹0妖萬(wàn)且元辭，巡壽向室P朝公勻司忘分扯派奧現(xiàn)箱金跡股恨利鉤4聽8胳0鼓萬(wàn)貸元煮，抖向紐奉其河他羽股仁東默分素派津現(xiàn)張金紅股航利閱1拆2英0伏萬(wàn)鉛元悉，羨未攪分侍配截利離潤(rùn)淋為逢3煉0蠅0跑萬(wàn)成元其。功S脫公沙司林因誤持趙有嗎的煌可跳供屢出蘇售器的圍金滲融葉資索產(chǎn)莊公涼允興價(jià)采值蜂變差動(dòng)跑記電入芝當(dāng)墓期獲資栽本擱公弱積對(duì)的慶金線額撫為兩1昨0棗0紡萬(wàn)握元躲。2營(yíng)0愉0晝9頌?zāi)瓴?漂2墓月湖3點(diǎn)1六日貼，呈S耽公輝司露的途股畜東奪權(quán)興益波為守4盲0肚0拒0仁萬(wàn)滔元奸，逮其寒中盯股禮本惹為羽2攝0廚0壁0錦萬(wàn)惰元比，浩資嚷本磁公偶積蛇為碎1綿6卷0蠶0架萬(wàn)的元兇，套盈茶余脊公針?lè)e診為鹽1或0配0梢萬(wàn)粗元漢，鐮未勞分縮慧配啄利仆潤(rùn)悉為小3飛0清0鑄萬(wàn)穴元派。根茄據(jù)葡P串公陡司勿的腐備奏查授簿偷，訴在啦購(gòu)拳買終日壩，鵝S續(xù)公佳司長(zhǎng)可盯辨夢(mèng)認(rèn)甲資油產(chǎn)劈燕、軌負(fù)獅債疼的買公燒允倡價(jià)頌值堡與迷賬漂面脫價(jià)牽值法不妨一飲致云的脫只刻有龜一努項(xiàng)圣，留即額S拾公宅司望總壯部插的替辦慣公懸樓徑，賺賬銹面出價(jià)幣值泥為湊6棉0撲0乎萬(wàn)蟻元妄，晚公常允惜價(jià)沾值查為冊(cè)7子0貿(mào)0診萬(wàn)短元蘭，搞按須年舉限陽(yáng)平弓均靜法掙折搖舊火，擱折求舊叔年舉限柴為異2求0秧年爆。假題定鋒兩外公筑司董的摘會(huì)牛計(jì)膽政站策達(dá)和政會(huì)蘿計(jì)蜻期付間危一至致鵝。廊不咐考椒慮捷P態(tài)公鐘司棋和騾S犬公售司祝及旋合探并噴資圍產(chǎn)息、培負(fù)企債撲的姨所績(jī)得笨稅別影準(zhǔn)響艦。（怠1清）盯調(diào)腹整僵折巴舊借殊：哥管畫理胸費(fèi)翁用漫5貸凱：凱固妻定伐資認(rèn)產(chǎn)勾-土累歡計(jì)撿折倘舊慰5則制S思公錯(cuò)司特2宵0范0貿(mào)9疲年乖的視凈方利恢潤(rùn)濃調(diào)述整始為斗（拆1正0慈0屈0黨-喝5慚）綱9耗9掠5存萬(wàn)碎元奏。（銹2畝）派將減長(zhǎng)帆期輔股睜權(quán)詠投紐奉資謊由歇成閱本擋法許調(diào)惱整吐為獨(dú)權(quán)低益懇法確肺認(rèn)感P燈公躬司憑在許2練0渾0移9炸年偶S益公館司凍所敢實(shí)謎現(xiàn)禽的脂凈唱利步潤(rùn)叔中錄所文享獨(dú)有看的肥份唉額借瞧：樣長(zhǎng)歌期轉(zhuǎn)股餡權(quán)值投日資罷7然9害6謙（箭9擴(kuò)9膜5塞×誦8顆0蜓%禍）貸霸：牙投哭資英收觀益息7猜9滿6（川3惜）遍確姻認(rèn)拋P接公握司窗收誓到歸S銀公峽司右股縮慧利鉗并專抵她銷恭原濟(jì)按午成汗本看法毛確憲認(rèn)俱的仍投挨資選收忠益借蒼：辰投形資射收載益醉4撥8皂0貸掏：桂長(zhǎng)眾期隊(duì)股熊權(quán)星投撈資柿4富8鎖0（組4應(yīng)）悄確艦認(rèn)辜P癢公芳司臨在然2憲0海0長(zhǎng)9泰年艙S品公隆司賠除真凈廈損揭益沸以賀外扮所紗有叉者紋權(quán)怖益貞的背其殼他訓(xùn)變歌動(dòng)姐中松享餅有陣的纏份渣額借山：跪長(zhǎng)跪期配股尼權(quán)反投柄資扎8離0匠（結(jié)1蘆0翅0惕×餅8觀0師%月）貸麥：盼資網(wǎng)本宏公添積裹—躺—流其巾他談資探本搬公脅積激8圈03釋、蠻抵草消歌的客項(xiàng)階目母菜公銳司盾長(zhǎng)懷期新股妻權(quán)碎投盒資葵與炮子些公鼻司神所膝有講者染權(quán)邁益傻應(yīng)右當(dāng)探相勺互他抵培銷借犁：旱實(shí)尾收電資晌本地/爆股省本資黎本配公寫積盈撇余質(zhì)公絲式積未際分蒜配課利娛潤(rùn)商濤譽(yù)導(dǎo)（希借猶方寫差沃額御）貸便：淡長(zhǎng)沒(méi)期吵股吸權(quán)流投倉(cāng)資少胳數(shù)術(shù)股余東湖權(quán)乘益營(yíng)呈業(yè)千外敗收撐入吉（債貸隊(duì)方女差逃額肢）連屯續(xù)抄編瘡制厭報(bào)渾表鄭時(shí)易的粗抵煙消借矮：孫實(shí)餃?zhǔn)障Y用本探/簽股廳本資銷本底公啄積嘗—?dú)垺∧甓d初—綢—襖本借年盈青余樣公牛積倘—且—跑年鏈初—吵—辛本監(jiān)年未敢分梯配碰利埋潤(rùn)眾—追—伐年理末勇（死子扮公緞司高）商班譽(yù)味（城借鍬方瘦差驢額柔）貸雀：衡長(zhǎng)迎期關(guān)股棚權(quán)詞投蕩資少陰數(shù)訂股膊東修權(quán)慰益未污分?jǐn)琅涓F利危潤(rùn)海—胸—哪年沖初膊（局貸彼方膝差爸額統(tǒng)）例拌2穿：傲2梨0蜂0露7階年套1摘月蠻1襪日榮，抵甲荷公繁司袍用昏銀歲行怕存臺(tái)款繁8碰2歸0絕0鳥萬(wàn)著元集從哭證紐奉券灘市丹場(chǎng)甲上兼購(gòu)?fù)跞胩匾覉?bào)公本司鐮發(fā)故行煮在弟外崖8兔0情%炒的敲股孕份洞并累能鄭控陶制燈乙右公攝司例。柏同殃日秀，債乙此公闖司轎賬棄面及所葛有索者黑權(quán)阿益額為1姥0色0倍0悠0鍬萬(wàn)跑元梅。辮其幻玉中曉：巴股醫(yī)本刑為伍6漸0熔0馬0何萬(wàn)訓(xùn)元爸，罪資員本嗓公蔥積惜為1忍0社0割0潮萬(wàn)怨元閃，美盈辰余喝公裁積帝為更3置0認(rèn)0匯萬(wàn)險(xiǎn)元醋，向未美分歷配脫利砌潤(rùn)金為2洞7淡0爺0似萬(wàn)遍元摔。岸甲茂公馬司允與范乙重公留司剖屬私于姓同洋一傭控窯制山的攤兩惡個(gè)僅公陰司程。咽甲涂公雪司綿2故0垮0攏7燦年止1眠月瘋1癥日閉資橡本貫公污積堪中耗的屈資俗本屈溢虎價(jià)另為養(yǎng)5巷0敘0廁0掃萬(wàn)蕩元序。蔬乙眼公薪司賢2敗0你0寬7頑年蠶度倦實(shí)子現(xiàn)技凈晃利反潤(rùn)竟1殖0國(guó)0純0頂萬(wàn)御元斥，習(xí)提俱取票盈魚余再公趕積齊1現(xiàn)0播0冊(cè)萬(wàn)迅元道；慣2煩0筐0袖7痛年翅宣名告送分媽派嚷2喝0峽0走6悼年仍現(xiàn)棕金害股則利見5喂0膠0字萬(wàn)豪元生，迎無(wú)篇其豆他蘿所咬有財(cái)者傾權(quán)送益艇變爬動(dòng)隔。廟2蠟0揚(yáng)0迷8做年嶼實(shí)詞現(xiàn)腰凈開利牌潤(rùn)貢1慶2彼0煉0飾萬(wàn)流元遇，雙提備取觀盈艷余移公腳積變1酬2國(guó)0哈萬(wàn)爪元撞，舍2況0窄0溫8溜年益宣獻(xiàn)告洲分艦派擔(dān)2浮0柜0君7誓年肝現(xiàn)以金惠股搬利血4他0慮0奧萬(wàn)耍元駛。（叉1術(shù)）兔2昆0煮0尖7訊年青母佳公園司按的杯處朽理①模2須0研0獸7宇年殼1路月丙1僑日屬投梯資殿時(shí)借段：滅長(zhǎng)燃期鐘股化權(quán)剃投闊資扇—字—坐乙旅公烏司難8竭0副0水0庸（芳1盜0股0產(chǎn)0固0雖×敘8茅0寄%符）資沒(méi)本稅公宮積姻—艇—?dú)灩筛锉酒湟缗鄡r(jià)尺2鍬0拍0貸們：獸銀衣行步存谷款昂8汪2挺0補(bǔ)0②淺2乓0擁0純7岸年插分蛋派外2師0竊0貨6慮年青現(xiàn)淡金田股風(fēng)利借勻：蠟應(yīng)剝收洲股闖利撇4尋0遇0選（廉5屬0摘0畝×地8譯0沫%派）貸蒼：變長(zhǎng)禁期卷股叔權(quán)直投簡(jiǎn)資場(chǎng)—艙—踩乙州公藏司箱4脈0急0借齊：踐銀己行趁存身款厲4捉0越0貸拜：肆應(yīng)繁收謹(jǐn)股柿利劈燕4蔬0驗(yàn)0（損2油）者2瞞0瀉0組7味年淺合曠并塑分出錄裂：①株將券長(zhǎng)定期鬧股題權(quán)蔽投挖資誰(shuí)由蕉成丹本宮法慮調(diào)飯整疏為爭(zhēng)權(quán)窗益可法2擱0皇0咐7嘉年謀1絨2支月筒3飼1咐日君按驕權(quán)藍(lán)益劍法賞調(diào)英整油后狗的乞長(zhǎng)記期證股框權(quán)捏投卸資艙賬準(zhǔn)面伴余熱額敞=守8預(yù)0嶼0球0婚+睛1什0豆0返0秀*嫂8妥0隔%慢-亭5錦0款0姨*摟8蒼0剛%告=訓(xùn)8據(jù)4悶0另0諷（鼻萬(wàn)雹元沈）借櫻：閱長(zhǎng)減期行股霸權(quán)賄投專資俱—謹(jǐn)—?dú)ひ诣b公餐司脆8轉(zhuǎn)0跟0貸裝：拆投撒資薪收蜻益詳8開0羞0②沿子戀公筍司煌合獻(xiàn)并阿日旬的政盈儉余痛公捐積曉和優(yōu)未勾分腸配跪利翁潤(rùn)借幼：絮資巡壽本竹公珠積錫2銹4妖0朵0貸屆：懷盈祖余輛公蝴積殖2腦4桂0誘（架3縮慧0該0兆*棄8織0師%扯）未彎分恨配竭利云潤(rùn)苦2鋤1逝6弄0認(rèn)（飾2廈7紛0拘0恩*映8季0融%稼）③末股鏡權(quán)麥投額資侮與語(yǔ)子遣公割司潛所毯有灘者巾權(quán)易益任的謎抵劍銷借搏：呈股吊本樣6返0蓬0控0資話本舍公阿積坊—每—旋年伏初鋪1佛0滴0籠0盈盲余節(jié)公沾積賊—纏—據(jù)年寨初圖3薦0孩0—徒—脆本危年誤1抓0慚0未蘆分野配藝?yán)T潤(rùn)靜—冬—研年某末挺3喬1綢0節(jié)0襲（確2杏7紗0粒0泛+以1揭0堡0楊0喝-爐1乏0突0到-揀5頑0脅0套）貸熱：泡長(zhǎng)蘭期束股咱權(quán)捆投煉資予8償4柿0形0少棒數(shù)頑股拋東您權(quán)岡益辜2威1牙0統(tǒng)0泄[攏（召6播0絡(luò)0嬸0布+津1票0丙0沒(méi)0駐+例3林0樓0伶+怎1削0金0曠+專3盟1敬0葡0嚴(yán)）漁*重2侵0族%負(fù)]④壁投多資輪收底益圖的現(xiàn)抵板銷借才：央投漆資周收塌益忍8軍0鍵0少塑數(shù)裕股混東淺損忘益方2蠢0克0未荒分逝配搞利抽潤(rùn)嫌—菊—木年命初躁2淘7滾0谷0貸罵：霸提鳳取牽盈再余按公肚積催1四0憑0對(duì)旋所還有醬者棄（短或讀股擺東收）溉的度分淡配肆5喝0刻0未救分狗配壇利貨潤(rùn)鐵—狀—蛇年須末葛3夕1巷0蛇0（括3逆）凝母浮公待司它2億0革0斃8桶年臭的選處狐理2播0蘿0足8構(gòu)年炭分削配計(jì)2仆0鞏0軍7列年胞的杜現(xiàn)屆金孝股視利應(yīng)蘭收武股取利磚累眠積夸數(shù)伯=跪4嚇0舌0石+兆4共0日0幸*巨8娃0欠%盟=擴(kuò)7魔2神0臥（擦萬(wàn)椅元葉）投奇資絹后親應(yīng)額得傾凈額利類累奴積攔數(shù)慚=魂0夫+律1合0蓄0宇0竭*筐8脂0煤%到=捏8堵0呆0步（誕萬(wàn)躍元忘）股呀權(quán)技投迫資及的盒沖艷回浪金烘額粥=強(qiáng)（摩7圾2桿0欺-臨8哈0擇0伸）柜-副4難0鑄0增=另-暗4乘8跑0扭（液萬(wàn)飛元未）借乎：滿應(yīng)踐收提股避利魔3警2槳0長(zhǎng)除期垮股泳權(quán)居投壇資因—熱—臟乙咳公踐司拘4眾0奴0貸蓋：催投站資宣收歪益狐7軟2摟0借扎：持銀執(zhí)行但存慶款鞭3揀2撫0貸爺：霜應(yīng)槐收罰股矮利意3四2膨0（倆4接）淋2煮0示0漫8率年院合星并襯調(diào)商整續(xù)抵深消鼓分茫錄①尾將托長(zhǎng)崇期循股影權(quán)轉(zhuǎn)投妹資興由秒成鍛本滲法業(yè)調(diào)蒸整蠢為皂權(quán)勉益蹦法2辭0黑0勉8范年展長(zhǎng)葡期襯股丈權(quán)普投接資想的圍賬含面碼余義額睡=玻8嘴4背0財(cái)0錘+掛1舒2叨0驢0蛋*協(xié)8能0捧%屢-亞4挪0聞0似*蔽8剃0窮%測(cè)=畏9殃0竹4左0葉（蔑萬(wàn)步元端）調(diào)印整暢分舒錄壩為噴：借挨：閱長(zhǎng)訂期遇股茫權(quán)飄投擺資黨—耗—該乙陣公鎮(zhèn)司竭8梨0狐0貸碗：胞未習(xí)分黎配賞利堅(jiān)潤(rùn)屠—伯—晴年暈初愈8遵0之0借框：耍投孤資施收練益眾3斜2刪0貸除：撒長(zhǎng)鹿期脹股哀權(quán)塊投痰資罰—聾—柳乙瞎公結(jié)司霧3納2很0借庭：掘長(zhǎng)死期摘股撕權(quán)善投廚資招—構(gòu)—銹乙鍋公原司帽9摧6仇0辮（飯1透2毛0糖0懼*攻8撒0腸%鞠）貸阻：斷投感資鼻收泊益樣9壁6飲0②傍子艘公稿司公合悅并盆日全的狗盈島余剝公候積絡(luò)和籍未掉分傷配源利枯潤(rùn)借叮：傅資鋸本析公狼積絲式2鑄4總0曠0貸橡：躍盈伏余拌公繞積鐮2如4貪0顫（捉3邁0折0瘡*坦8故0氏%標(biāo)）未染分兇配慮利撥潤(rùn)想2君1羞6短0謊（蓮2步7辣0啦0思*機(jī)8因0渡%恭）③概股齊權(quán)愚投針資獲與雀子德公但司上所匆有勿者底權(quán)滾益巖的星抵遲銷借離：滿股研本貓6捆0嶺0究0資鋒本執(zhí)公根積驅(qū)—跡—葛年海初辜1欠0康0處0盈采余小公它積淡—考—耳年監(jiān)初卡4懼0斗0—純—癢本奔年貓1因2鳥0未桑分么配暢利診潤(rùn)遭—拘—儉年滑末疑3注7柔8馳0塵（索3魂1民0錄0稀+狗1禿2奮0罷0暴-踐1茶2突0烤-鑄4層0戶0頭）貸細(xì)：覽長(zhǎng)唱期嘗股狐權(quán)孟投凝資波9薦0狐4坐0少章數(shù)年股固?hào)|枕權(quán)貧益踢2仰2愧6扮0貢[購(gòu)（齊6粒0紗0旦0斜+堆1雁0攀0堆0它+嶄4程0軋0狐+稈1懷2恰0腿+承3徒7脅8巡壽0性）里*作2他0方%錘]④甲投幻玉資擇收遲益雀的劍抵孝銷借兔：襲投街資辰收勸益導(dǎo)9紛6碰0少化數(shù)茫股附東汗損丸益術(shù)2編4淋0未云分睡配棋利倡潤(rùn)聲—程—揮年扔初從3堤1紫0昆0貸姻：菌提壯取茂盈牢余刃公蓮積施1珠2廚0對(duì)加所咳有量者帝（澇或舒股骨東季）繡的牲分目配傾4支0誓0未災(zāi)分產(chǎn)配濟(jì)利植潤(rùn)虧—境—膝年搜末見3蠢7提8此0例競(jìng)3潤(rùn)：?jiǎn)?復(fù)0反0毫7痕年晶1毀月瓣1損日詞，冊(cè)甲王公革司怨用偶銀晴行灘存雙款響8分2浩0圓0望萬(wàn)窩元駁從彎證枝券謙市奸場(chǎng)培上衫購(gòu)木入變乙奮公筆司瓶發(fā)罩行惑在品外咸8掌0佩%伐的既股座份僵并扮能著控拋制川乙垃公卸司谷。慮同寸日既，禍乙觀公孤司坊賬砍面仍所喇有舅者嗓權(quán)石益爹為它1煎0東0境0絲式0真萬(wàn)無(wú)元崗。應(yīng)其某中軍：弄股妻本即為閱6頌0論0嶺0鼻萬(wàn)彈元最，礦資功本躲公捧積嶺為伯1躁0寄0挨0免萬(wàn)諒元班，杰盈召余悲公嚇?lè)e印為進(jìn)3殿0噸0頃萬(wàn)斜元半，蠶未壤分葉配弊利焦?jié)櫣譃殂Q2叛7橫0現(xiàn)0糞萬(wàn)維元糞。汗甲束公謀司拘與支乙侮公輔司劉不音屬離于勺同湯一肆控罰制犯的休兩元個(gè)急公帶司傾。德2拉0推0燦7枕年交1臥月慰1混日做，別乙逃公叔司黎除囑一蓬辦茫公格樓抖公隔允云價(jià)蠅值兇和明賬丙面鹿價(jià)熟值貌不狡同和外貌，喝其采他同資礙產(chǎn)蓬和費(fèi)負(fù)是債擦的強(qiáng)公任允貓價(jià)終值喘和魚賬待面游價(jià)腰值送相辰同睜。掛該良項(xiàng)蚊固頓定化資冷產(chǎn)抬的壩公蚊允批價(jià)泥值威為質(zhì)5硬0巷0場(chǎng)萬(wàn)紀(jì)元樂(lè)，務(wù)賬紙面糕價(jià)晃值憑為基4良0種0里萬(wàn)顏元盞，滿預(yù)占計(jì)法尚飲可諸使種用狹1蔥0陡年猴，框直聲線估法貪折衰舊慚，狂無(wú)戶殘弓值演。乙銹公至司視2遼0近0某7追年津度茄實(shí)綁現(xiàn)攤凈蘇利電潤(rùn)縮慧1弱0王0片0筐萬(wàn)麗元饒，父提板取取盈嫁余填公豎積氣1常0何0牌萬(wàn)軋?jiān)C；雅2稱0謹(jǐn)0替7攝年壁宣栗告震分撇派嘉2妙0腐0雖6妹年趨現(xiàn)巧金突股全利撒5梨0陣0序萬(wàn)杜元冒，鵝無(wú)勉其估他晴所沸有景者序權(quán)彎益賤變衛(wèi)動(dòng)持。皆2仆0辟0殺8尺年芽實(shí)忘現(xiàn)暈凈存利互潤(rùn)享1線2駕0雪0融萬(wàn)仿元瓜，齡提鳴取益盈貿(mào)余念公駝積霉1態(tài)2彩0敞萬(wàn)語(yǔ)元邊，留2殖0帶0面8繁年際宣支告漿分霸派微2矩0摔0繼7務(wù)年括現(xiàn)視金叮股童利甩4掛0脊0守萬(wàn)旁元亞。和假鍛設(shè)兄2鉆0橡0舒8蘋年織1商2缸月俘3時(shí)1翠日膝出撓租閘的撞一首項(xiàng)叢投燃資零性湊房港地沙產(chǎn)糠采恒用徹公煎允聾價(jià)議值胃進(jìn)掙行吸后攔續(xù)樂(lè)計(jì)示量投，視其捷公劉允驕價(jià)辦值劉大論于眠賬觀面冒價(jià)圣值兔1夢(mèng)0缸0遼萬(wàn)匆元賓。（豬1昌）孕2遮0稠0欣7拖年疫母宋公蔬司蠢的烏處恨理①訂2本0匯0扔7呢年守1活月劣1居日染投結(jié)資納時(shí)借樂(lè)：叼長(zhǎng)海期天股討權(quán)凳投燃資掛—址—筋乙員公春司里8去2撇0木0貸沒(méi)：壤銀盤行鮮存亂款辣8神2筒0餅0②涉2澆0天0傘7蘋年待分融派城2著0研0扛6加年肺現(xiàn)這金鄉(xiāng)豐股恩利借搭：折應(yīng)玩收憲股厲利題4困0扁0貸滲：杰長(zhǎng)如期皺股動(dòng)權(quán)側(cè)投坑資擊—迷—鄭乙違公倡司佳4紹0邊0借蛾：孕銀疊行飄存框款區(qū)4嘩0霜0貸故：訂應(yīng)府收難股越利墓4齡0滑0（沖2農(nóng)）密2饅0庫(kù)0原7上年以合離并錢分拐錄群：A昂、些調(diào)番整苗固榜定療資想產(chǎn)借追：窗管悶理男費(fèi)陸用吉1搜0貸傭：嶼固收定鑒資測(cè)產(chǎn)幸-漠累獸計(jì)佩折賓舊衣1棚0B蹦、磁將取長(zhǎng)盡期嗽股邀權(quán)家投忍資慰由悼成需本炊法質(zhì)調(diào)盲整煩為嗚權(quán)重益志法2堡0厚0拌7并年寺1溫2滲月拍3湯1碗日梅按封權(quán)遣益李法涼調(diào)崇整莊后墳的綁長(zhǎng)想期嘩股祖權(quán)威投奪資得的鏟賬鞏面衛(wèi)余障額育=溪8惱2贏0坐0持+像9辭9懂0搬*潔8制0幕%撿-站5酸0續(xù)0剩*云8粗0巨%娛=側(cè)8共5滑9格2卵（才萬(wàn)許元威）借臟：概長(zhǎng)頁(yè)期梯股摧權(quán)批投賴資負(fù)—并—嚇乙茶公益司常7齡9溝2貸揚(yáng)：術(shù)投搜資鳥收稠益顯7輩9考2片（送9攝9蛙0清*旬8蒜0銷%酸）C奇、賺股獸權(quán)諸投迅資伏與吊子咸公大司認(rèn)所歌有拔者顧權(quán)覺(jué)益訂的羨抵箱銷借剃：街固晝定據(jù)資級(jí)產(chǎn)惱1夏0游0股敲本朝6燥0顫0賭0資披本印公苗積耳—突—何年死初避1不0鋤0尾0盈授余債公疼積庸—瘡—裙年籃初杜3戰(zhàn)0幻玉0—紐奉—蝴本刪年塔1單0鮮0未訓(xùn)分滑配糠利蹄潤(rùn)棄—遺—里年轎末逃3醬0腸9傘0舊（塌2梁7董0麗0進(jìn)+愁1眼0砍0扔0壓-擱1聲0御0妻-細(xì)5恥0矛0斜-顧1侍0醋）商腳譽(yù)能1宋2危0貸鄭：富長(zhǎng)違期掀股抬權(quán)浩投攪資捉8匙5孝9伏2少機(jī)數(shù)真股晚東工權(quán)公益奴2夫1言1踏8蔽[揮（脅1兵0腐0恩+6燥0躁0抓0奶+夜1屢0箱0窩0福+井3獎(jiǎng)0拾0那+晶1挑0廟0勢(shì)+約3脹0減9阿0送）降*用2揉0鎮(zhèn)%猶]D添、投朱資改收豪益巾的石抵者銷借托：接投灣資賠收幣益民7沿9暖2少居數(shù)周股經(jīng)東何損超益?zhèn)z1夕9乖8未朱分恩配撤利既潤(rùn)葛—竭—啊年廁初開2滾7榨0認(rèn)0貸圾：厘提筑取共盈托余龜公棉積罰1略0燥0對(duì)葵所蘭有轉(zhuǎn)者藍(lán)（牌或課股迷東代）緒的慈分趙配穴5膊0賺0未架分或配傘利挎潤(rùn)般—遙—?jiǎng)菽陜?nèi)末押3近0晉9漸0（傻3愚）駛母商公簡(jiǎn)司依2根0傭0東8評(píng)年撐的囑處王理2艇0絮0格8練年狐分則配川2訂0預(yù)0河7羞年象的哈現(xiàn)碗金跡股美利應(yīng)呆收就股割利抽累勻積開數(shù)噴=逆4冤0膠0森+累4網(wǎng)0左0踩*立8抄0市%草=恐7雞2漆0翁（例萬(wàn)順元窩）投豎資循后違應(yīng)斷得漂凈律利緣瑞累狼積仇數(shù)陸=刊0泊+睜9炊9框0挎*務(wù)8閃0盈%母=順7迫9梢2朝（橫萬(wàn)含元律）股展權(quán)露投餡資也的醒沖線回立金欠額酒=名（煮7藏2缸0耗-綱7同9躁2居）陽(yáng)-朝4互0采0肢=萬(wàn)-展4牲7撓2魚（雜萬(wàn)叔元死）借諒：票應(yīng)書收福股蝕利撓3亞2錫0長(zhǎng)允期熱股留權(quán)怨投畢資儉—號(hào)—宅乙攀公疑司嫁4利0霸0貸損：杰投恭資犧收圾益參7店2貨0借極：趟銀借行柿存春款柏3拼2盆0貸究：頸應(yīng)丙收型股賺利羞3寬2遭0（美4念）斥2需0騾0陣8看年