第五章會(huì)計(jì)調(diào)整

第五章會(huì)計(jì)調(diào)整12015.102第一節(jié)會(huì)計(jì)政策及其變更第二節(jié)會(huì)計(jì)估計(jì)及其變更第三節(jié)前期差錯(cuò)及其更正第四節(jié)資產(chǎn)負(fù)債表日后事項(xiàng)目錄第一節(jié)會(huì)計(jì)政策及其變更

一、會(huì)計(jì)政策會(huì)計(jì)政策，是指企業(yè)在會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告中所采用的原則、基礎(chǔ)和會(huì)計(jì)處理方法最典型的會(huì)計(jì)政策是會(huì)計(jì)方法

2015.103注意：我國(guó)第30號(hào)準(zhǔn)則規(guī)定的重要會(huì)計(jì)政策二怪、阿會(huì)艇計(jì)攝政重策袋變?nèi)岣鼤?huì)波計(jì)革政笛策撲變產(chǎn)更秀，度是前指課企蠶業(yè)男對(duì)賄相張同覽的叫交利易疏或益事早項(xiàng)驢由碗原仗來(lái)嚷的他會(huì)龜計(jì)徒政穴策貪改蘋(píng)用游另泉一省會(huì)捐計(jì)歪政守策姨的桶行還為2概0朽1承5未.概1漢04依淘法案變晉更自散行宜變姓更二造、那會(huì)光計(jì)南政史策糞變殺更不賺屬尤于輛會(huì)怖計(jì)語(yǔ)政提策欄變骨更巖的移情盛況抱：1紗.企縫業(yè)朝本緊期教發(fā)息生轟的鋪交瘡易頌或沃事張項(xiàng)謀與付以明前冒相父比照具原有什本踏質(zhì)勸的徑差澤別司而甩采昏用注新為的敞會(huì)津計(jì)勝政篇策2礙.企授業(yè)檢對(duì)蹄初名次淚發(fā)探生投或慕不吼重判要蜻的哀交終易稱(chēng)或否事槐項(xiàng)棋采芳用序新泳的盒會(huì)罷計(jì)旗政噴策2朋0毀1叮5隱.交1兩05三眨、嗓會(huì)碧計(jì)或政鳴策正變農(nóng)更能的卡會(huì)遙計(jì)款處聚理(一)追下溯烤調(diào)廣整閉法追叮溯猶調(diào)罪整累法控，向指耗對(duì)酷某帶項(xiàng)致交宮易肅或幸事喉項(xiàng)侄變唯更器會(huì)駁計(jì)球政終策誕時(shí)蠻，建視戰(zhàn)同沖該縣交姥易磁或成事算項(xiàng)江初掃次常發(fā)孕生字時(shí)資即看采菌用紡變酬更衫后裙的娃會(huì)六計(jì)嘗政頸策歉，乓并投以共此學(xué)對(duì)臘財(cái)警務(wù)脆報(bào)序表針相緣瑞關(guān)憐項(xiàng)洽目擠進(jìn)犧行部調(diào)植整閥的潑方誕法2撞0研1過(guò)5蝴.忍1寬06關(guān)盼鍵情概絕念易：斜會(huì)宰計(jì)愛(ài)政彎策雨變問(wèn)更吹的偷累座計(jì)鈔影們響泊數(shù)(一)追慰溯獅調(diào)臭整快法步責(zé)驟竿：第闊一孔步嬸，梁計(jì)壓算緞確斑定叮會(huì)砍計(jì)架政扮策扣變艘更笨的算累漠積脈影道響垃數(shù)第絲式二跌步蹄，叔進(jìn)董行仰相盲關(guān)良的治賬須務(wù)來(lái)處辛理第臟三智步插，叼調(diào)鳴整沈財(cái)鐵務(wù)先報(bào)掛表霧相悄關(guān)熱項(xiàng)艇目第喊四歷步答，葵附夢(mèng)注背說(shuō)收明2去0援1保5練.踏1弊07注碧意盤(pán)具啦體貿(mào)業(yè)近務(wù)晨的妻處曾理（親二止）占未風(fēng)來(lái)桌適季用障法在彎當(dāng)符期但期慨初稠確僚定悅會(huì)妥計(jì)獻(xiàn)政始策冬變偏更期對(duì)爹以借前忽各蘿期貍累砍積祥影析響項(xiàng)數(shù)古不射切宇實(shí)域可容行蛾的飽，盤(pán)應(yīng)膛當(dāng)夠采策用棋未截來(lái)近適身用訪法許進(jìn)托行歉處汁理2霞0鼓1伏5芳.殿1暗08（濫二牢）慨未層來(lái)遣適族用侵法未庫(kù)來(lái)授適桌用提法勻，慨是朱指桶將橋變?nèi)诟P(pán)后待的怨會(huì)地計(jì)扭政器策侍應(yīng)果用甚于乓變浩更覆日智以狹后懲發(fā)掙生嫂的如交未易出或陵者節(jié)事哄項(xiàng)源，然或虧者妙在施會(huì)裂計(jì)欄估領(lǐng)計(jì)仇變榴更蹈當(dāng)館期擦和雙未錘來(lái)近期置間絕確覺(jué)認(rèn)液會(huì)船計(jì)瓜估汽計(jì)暖變付更播影圓響翼數(shù)醋的槳方星法只雪在錘變辣更命當(dāng)觸期餐采溫用休變班更南后苦的英會(huì)軋計(jì)殿政厚策躺，拴會(huì)謊計(jì)暴估跡計(jì)姿變淋更剝僅拳影普響凳變謊更項(xiàng)當(dāng)黨期2延0靈1求5繡.喊1膠09三慶、伶會(huì)夢(mèng)計(jì)榮政掛策已變肅更屑的樓披吼露附亦注業(yè)中牙披沉露墓：（惕一癢）巴會(huì)踏計(jì)分政揮策睛變臨更告的期性諷質(zhì)懇、料內(nèi)跟容槽和剛原吹因（管二妖）鉆當(dāng)欺期怨和調(diào)各嘴個(gè)起列幅報(bào)驚前妙期懂財(cái)鍋務(wù)磨報(bào)序表毀中呢受齒影為響尚的捷項(xiàng)飾目評(píng)名消稱(chēng)爽和焦調(diào)師整桿金汁額（啟三扶）揚(yáng)無(wú)摟法造進(jìn)闊行攔追架溯淘調(diào)蝦整笛的偏，催說(shuō)此明輕該塵事臺(tái)實(shí)談和古原去因墊以待及炭開(kāi)役始竿應(yīng)竹用秧變翠更欣后津的衣會(huì)銹計(jì)籌政招策囑的俱時(shí)周點(diǎn)毯、惱具呆體憤應(yīng)汁用住情框況2方0灶1災(zāi)5吐.烈1孝01槳0第報(bào)二攪節(jié)丹會(huì)踐計(jì)喜估該計(jì)軍變倒更一痕、堪會(huì)射計(jì)不估界計(jì)會(huì)裕計(jì)灣估繼計(jì)皂是忠指麥企元業(yè)飼對(duì)訂其寸不間確臺(tái)定籠的錯(cuò)交疏易雹或站事魚(yú)項(xiàng)鍵以看其個(gè)最姓近擱可初利加用揪的螞信仍息塘為滅基悲礎(chǔ)霉所案作見(jiàn)的該判跳斷進(jìn)悼行市會(huì)酷計(jì)術(shù)估抖計(jì)伐有址：貪壞器賬乎損現(xiàn)失仰的下估筑計(jì)梢、形存桑貨邪發(fā)館生愧損哥失筐的碑估粘計(jì)無(wú)、量固截定搏使沾用菌年遍限埋的盯估柔計(jì)玩、汪收極入度確膽認(rèn)番完拘工黨百麗分醫(yī)比劃法疤的咸估伍計(jì)匆等2成0療1判5詠.蚊1熱01范1二抵、蘭會(huì)東計(jì)卻估瞞計(jì)患變忽更會(huì)產(chǎn)計(jì)圾估擺計(jì)炮變招更羊，緊是常指黑由鴿于蔽資麻產(chǎn)瞎和和負(fù)站債搭的服當(dāng)類(lèi)前降狀四況挨及猾預(yù)縱期伏未奶來(lái)疊經(jīng)擠濟(jì)塔利姨益縣和軍義底務(wù)移發(fā)趣生匹了棒變鴉化捆，滲從斤而典對(duì)乞資校產(chǎn)括或付負(fù)間債復(fù)的訊賬悶面勞價(jià)輛值憤或說(shuō)者魯資執(zhí)產(chǎn)果的稅定票期誕消襯耗章金普額剛進(jìn)耕行濟(jì)的疤重馬估久和棗調(diào)藍(lán)整2福0決1中5蠢.盤(pán)1塑01童2二纏、寧會(huì)感計(jì)飼估犯計(jì)圣變旬更企監(jiān)業(yè)慈賴(lài)型以課進(jìn)長(zhǎng)行廣估宣計(jì)伸的帥基痰礎(chǔ)錢(qián)發(fā)胸生善了撇變喊化飾，籍或被者與由西于盾取蔽得鑒新件信陪息情、姜積較累拾更岸多彈經(jīng)妹驗(yàn)賽以抖及昏后挎來(lái)啞的玻發(fā)蠻展斧變賀化搬，句可臣能平需礎(chǔ)要泊對(duì)菜會(huì)逢計(jì)殲估削計(jì)蓄進(jìn)躁行即修危改2浴0壁1特5魯.呈1慣01朗3注類(lèi)意裙區(qū)壓分“會(huì)斃計(jì)惠政停策羞變績(jī)更”與“會(huì)者計(jì)雞估環(huán)計(jì)敗變究更”三獅、暖會(huì)如計(jì)亡估偉計(jì)孤變淋更澆的潔會(huì)撕計(jì)泥處外理企笑業(yè)造應(yīng)桃采頭用膏未填來(lái)衫適籍用劣法在伏會(huì)性計(jì)牲估摘計(jì)屆變畝更果當(dāng)摔期板及腔以警后淹期歸間子，烤采左用少新村的艷會(huì)潤(rùn)計(jì)帆估寬計(jì)變，組不諒改鴨變?cè)O(shè)以發(fā)前括期棟間等的撥會(huì)頭計(jì)絡(luò)估伶計(jì)樣，浙也賣(mài)不環(huán)調(diào)哥整舉以傳前得期栽間鳥(niǎo)的裝報(bào)披告?zhèn)蚪Y(jié)衫果2醫(yī)0以1年5繞.孫1象01星4四滔、消會(huì)蜂計(jì)碌估希計(jì)級(jí)變例更蒸的械披譜露在液附另注悉中級(jí)披貴露瓶：（嬸一景）巷會(huì)云計(jì)米估寇計(jì)蔑變?cè)鄹淼膿魞?nèi)欄容動(dòng)和爹原陜因族。（袍二蟻）賠會(huì)耕計(jì)茄估銳計(jì)假變陶更框?qū)Φ?dāng)架期拋和瀉未方來(lái)球期裹間槽的途影俘響狡數(shù)培。（諒三引）震會(huì)瞧計(jì)叼估邁計(jì)諒變廟更疤的繩影瞧響億數(shù)查不稱(chēng)能籃確屠定柏的跟，北披喜露正這糖一圈事雀實(shí)匪和主原堆因2擋0喬1焦5禁.鳳1仗01輕5第患三償節(jié)掩會(huì)鼠計(jì)雁差愉錯(cuò)奶更鳳正一份、臨會(huì)贈(zèng)計(jì)揉差花錯(cuò)典的勿種崗類(lèi)（近一紫）各按幟形驚成鵲原甜因恐分勝類(lèi)2營(yíng)0鈔1躁5挑.門(mén)1嫩01民6會(huì)濕計(jì)疤政升策須使旅用巨上螞的照差密錯(cuò)會(huì)桃計(jì)排估扔計(jì)雷上記的續(xù)差婦錯(cuò)其臭他富差扶錯(cuò)一痰、盡會(huì)掘計(jì)誤差殊錯(cuò)齡的鼻種求類(lèi)（漠二誓）置按傲形負(fù)成胖時(shí)棚間輝分走類(lèi)2眾0樣1疏5咬.活1園01衡7前粒期軋差催錯(cuò)當(dāng)廈期習(xí)差轟錯(cuò)二你、個(gè)會(huì)樸計(jì)噸差姐錯(cuò)許更叢正長(zhǎng)的枕會(huì)井計(jì)走處緣瑞理（特一減）毛當(dāng)蹦期該差稅錯(cuò)1勒.當(dāng)?shù)纹诼暟l(fā)鋪生承的疑會(huì)唇計(jì)脫差沈錯(cuò)應(yīng)租當(dāng)搬調(diào)蘆整政當(dāng)贏期硬相酸關(guān)紀(jì)項(xiàng)隔目2躍0缺1草5抬.物1恥01河8（務(wù)一縣）貫當(dāng)盯期貝差額錯(cuò)2浪.年嘗度撈資孕產(chǎn)集負(fù)擾債喊表裙日繞至佩財(cái)遍務(wù)初會(huì)他計(jì)訓(xùn)報(bào)現(xiàn)告離批蟲(chóng)準(zhǔn)湊報(bào)彼出虜日蜜之省間巧發(fā)砍現(xiàn)吐的阿報(bào)啞告儲(chǔ)年括度華的餡會(huì)蝴計(jì)逐差拌錯(cuò)勇及它以友前戒年更度甩的塊非劑重欣要襲的熱會(huì)期計(jì)乒差廈錯(cuò)應(yīng)軋當(dāng)魚(yú)按步照竄資淺產(chǎn)工負(fù)盼債倒表箱日休后粘事仍項(xiàng)均中喚的季調(diào)斗整擾事默項(xiàng)莊進(jìn)錯(cuò)行痛處戲理2冰0想1鄙5圍.怕1苗01礎(chǔ)9（去一紹）拿當(dāng)騙期派差環(huán)錯(cuò)3攔.對(duì)眨于扯年艷度起資胃產(chǎn)癢負(fù)更債體表未日芳至左財(cái)環(huán)務(wù)暈會(huì)蘿計(jì)像報(bào)外告撿批職準(zhǔn)烤報(bào)少出燥日畜之?huà)岄g傍發(fā)賤現(xiàn)鮮的尿以清前夢(mèng)年疑度頭的覽重耍要退會(huì)幕計(jì)違差蕉錯(cuò)應(yīng)撓當(dāng)氧調(diào)勁整紗以斗前程年爪度文的燒相霉關(guān)止項(xiàng)陣目2笛0拳1瘦5再.關(guān)1狹02愉0（眉二蛇）齊前川期向差歲錯(cuò)前敗期鄰差怒錯(cuò)角，皇是法指垃由號(hào)于砌沒(méi)設(shè)有跨運(yùn)炕用較或擦錯(cuò)脆誤槽運(yùn)彎用灑以富下元兩他種衰信枕息荒，與而些對(duì)魄前匠期轎財(cái)負(fù)務(wù)然報(bào)羽表郵造肌成朝遺溝漏下或活誤勾報(bào)第飯一故，若編爐報(bào)狂前白期火財(cái)易務(wù)煌報(bào)希表濫時(shí)就能朗夠政合波理破預(yù)歉計(jì)負(fù)取臭得街并從應(yīng)例當(dāng)族加刃以低考鋤慮慕的掌可屋靠希信逐息第護(hù)二嚴(yán)，捆前架期扇財(cái)泛務(wù)沒(méi)報(bào)談表以批抵準(zhǔn)元報(bào)垮出除時(shí)附能設(shè)夠免取婚得圖的儀可后靠鐘信蓋息2愈0插1咱5蔑.繭1糞02博1（近二次）譽(yù)前西期帆差要錯(cuò)1能.前閣期師差崖錯(cuò)老無(wú)爽需肺重湯述2臺(tái).前枝期訂差移錯(cuò)腿重兇新亞表腥述辰（鉆追億溯梁重饒述糕法衫）2禾0震1映5引.座1蟲(chóng)02攻2直伴接爭(zhēng)計(jì)杰入液發(fā)忘現(xiàn)徹當(dāng)再期碎凈危損屈益調(diào)坐整杰期崗初熄留蕩存抓收盟益盤(pán)和型相樹(shù)關(guān)舟項(xiàng)羅目澡期咳初蔑數(shù)注籮意跟具貌體償業(yè)進(jìn)務(wù)見(jiàn)的靜處理理三古、質(zhì)前貫期至差仙錯(cuò)肅的罷披遺露附?jīng)r注炸中向披紡露閉：（貸一獲）刑前笑期忍差蜂錯(cuò)喊的趕性指質(zhì)（嫁二卸）竊各項(xiàng)個(gè)箱列北報(bào)霸前他期愛(ài)財(cái)壓務(wù)華報(bào)車(chē)表諸中攪受浴影耳響測(cè)的螞項(xiàng)蝴目偶名類(lèi)稱(chēng)虛和育更袍正積金拴額（照三魯）疤無(wú)眾法閘進(jìn)莊行陡追刊溯胞重喘述摧的珠，首說(shuō)帖明他該部事耍實(shí)系和糞原緩因爆以駐及腹對(duì)抽前籌期瞎差童錯(cuò)屢開(kāi)禍?zhǔn)季d進(jìn)通行草更下正長(zhǎng)的毀時(shí)筍點(diǎn)揀、撥具兇體疫更忌正賣(mài)情腳況在矛以從后哨期負(fù)間慮的水財(cái)懶務(wù)雄報(bào)悼表醬中脆，別不諸需奇要沉重公復(fù)任披鋤露垮在望以墨前句期肆間罷的縣附嚷注抖中油已脖披哪露慕的冠信比息2期0望1拔5享.周1瞎02考3第攜四腐節(jié)遺資避產(chǎn)探負(fù)職債趟表間日暗后啊事穿項(xiàng)一浪、煙資隱產(chǎn)含負(fù)密債棚表碗日泉后政事楚項(xiàng)令的肯含癥義（嘩一陵）焦資究產(chǎn)逢負(fù)幼債槍表廚日塘及覽涵償蓋吩期粘間1難.資肆產(chǎn)魔負(fù)違債并表漸日屬后金事哪項(xiàng)基，腦是社指膚資強(qiáng)產(chǎn)控負(fù)朽債照表扔日點(diǎn)至門(mén)財(cái)吸務(wù)裁報(bào)城表妥批落準(zhǔn)霉報(bào)碎出階日元之項(xiàng)間疏發(fā)嬸生呼的厲有近利寨或墾不康利斤事建項(xiàng)伸。2炮.資鐘產(chǎn)鼠負(fù)盛債躍表慮日挑后妄事薄項(xiàng)蜓所斷涵婚蓋光的麥期賴(lài)間雀是午資宏產(chǎn)州負(fù)手債爬表簡(jiǎn)日晝后隱至歌財(cái)啞務(wù)棕報(bào)妹告搶批續(xù)準(zhǔn)湖報(bào)壞出食日同之舅間2奪0忽1糕5箏.獲1虧02闖4（劉一田）患資尺產(chǎn)叼負(fù)頃債錦表?yè)p日蘇及年涵蔬蓋告期兄間財(cái)探務(wù)奪報(bào)慰表吸批商準(zhǔn)避報(bào)伐出尼日牢，順是姥指雙董換事勤會(huì)培或時(shí)類(lèi)個(gè)似愈機(jī)嬸構(gòu)摔批鋼準(zhǔn)紫財(cái)錢(qián)務(wù)棋報(bào)申表飄報(bào)蘭出龜?shù)乃饺辙o期膊。資叨產(chǎn)頓負(fù)匪債臣表份日槍是柔指男提籮供壁資褲產(chǎn)壯負(fù)反債鬧表些的肌報(bào)冤告織期碗末2嘉0掀1之5五.肺1測(cè)02蓮5年壞度邁資劣產(chǎn)拖負(fù)框債左表柏日中膜期柔資利產(chǎn)境負(fù)價(jià)債像表稱(chēng)日1就2月3棉1日澡結(jié)細(xì)賬遵日年祝度逐中蜜間誘各領(lǐng)期寸期仰末（卡二大）馬日秤后逝事克項(xiàng)墓的涉含羞義資嬸產(chǎn)銜負(fù)賽債辯表澇日魚(yú)后崖事貨項(xiàng)默包逆括糖自刮年押度礙資齒產(chǎn)亮負(fù)宋債盈表品日夠至城財(cái)葵務(wù)企報(bào)艙告授批蠢準(zhǔn)艦報(bào)翼出薪日怕之扎間驗(yàn)發(fā)埋生來(lái)的市所魄有堂有投利寄事屈項(xiàng)惱和般不茶利翁事壺項(xiàng)資焦產(chǎn)扭負(fù)鼠債場(chǎng)表系日幣后慨事似項(xiàng)樹(shù)不援是蘇在準(zhǔn)這凈個(gè)叼特竟定兼期衛(wèi)間肚內(nèi)巷發(fā)都生右的鈴全習(xí)部茶事酸項(xiàng)2性0歐1叮5遮.魔1崇02職6注口意批日壺后佛事雅項(xiàng)么包呈括岔的帽內(nèi)弓容二大、斬調(diào)船整岡事淺項(xiàng)隆及湯其眉處隨理婦方昏法（塔一謹(jǐn)）速調(diào)死整辯事貍項(xiàng)口的廈性朗質(zhì)亮及兩內(nèi)閘容調(diào)拼整輝事奮項(xiàng)結(jié)，握是詳指拳由朵于未資瀉產(chǎn)沈負(fù)佩債謎表感日如后溪獲購(gòu)得堂新落的普或烈進(jìn)普一絕步蹈的府證杰據(jù)針，圖以蠅表巨明晚依司據(jù)剃資陜產(chǎn)墳負(fù)船債腰表割日咱存把在忍狀跨況億編靠制定的業(yè)財(cái)腥務(wù)煩報(bào)廁告續(xù)已剪不起再獸可羞靠插，筆應(yīng)村依易據(jù)向新持的合證冶據(jù)郵對(duì)岡資輛產(chǎn)衣負(fù)謝債直表烤日昨所丸反美映扭的柔收叛入笛、舒費(fèi)蚊用捉、拍資拼產(chǎn)唉、專(zhuān)負(fù)自債沒(méi)以?shī)A及垂所辭有海者啊權(quán)種益染進(jìn)桑行反調(diào)尺整2碑0恐1忌5目.嫩1洗02垃7（活一澡）休調(diào)夸整鳳事巷項(xiàng)知的穿性陜質(zhì)辣及江內(nèi)趴容調(diào)維整塵事愉項(xiàng)坑的腔判奇斷匪標(biāo)緒準(zhǔn)調(diào)隸整陣事粱項(xiàng)狗的板特熊點(diǎn)1柱.在船資倦產(chǎn)挖負(fù)駛債良表岡日礦或縮慧以旗前痛已矩經(jīng)閘存蠟在州，斬資束產(chǎn)穴負(fù)濃債健表厘日脆后獨(dú)得凳以班證茶實(shí)淡的端事篇項(xiàng)2駛.對(duì)乞按方資光產(chǎn)葡負(fù)閃債跡表鎖日澆存會(huì)在則狀肆況爆編青制喊的沫財(cái)貴務(wù)擋報(bào)離表己產(chǎn)殃生愧重繳大眨影寨響受的剃事陜項(xiàng)常捏見(jiàn)令的品調(diào)洞整朝事械項(xiàng)2唉0美1定5墻.僵1抖02眠8（痛二懲）向調(diào)棚整比事認(rèn)項(xiàng)詳?shù)囊幟蘩礴姺借F法資告產(chǎn)輝負(fù)北債脖表智日蚊后匹發(fā)光生踏的耽調(diào)膝整暗事徐項(xiàng)遮，盡應(yīng)定當(dāng)演如巷同攔資誤產(chǎn)窗負(fù)碑債烤表按所暖屬嚷期衣間耀發(fā)楊生惡的寶事棚項(xiàng)俘一拳樣國(guó)，申作穴出吹相事關(guān)其賬嬌務(wù)生處簽理歡，筑并目對(duì)好資勾產(chǎn)頓負(fù)乳債洽表賀日撒已著編籍制朋的吊財(cái)脂務(wù)攝報(bào)稀表屈作止相纏應(yīng)迫的向調(diào)決整調(diào)像整門(mén)的沾報(bào)耗表束不雖包事括餃現(xiàn)犧金腹流刑量闖表減正補(bǔ)表2月0趟1昂5瞞.古1咱02脆9（渡二巴）愧調(diào)遍整咱事德項(xiàng)筑的尚處蜂理顧方晶法賬詢(xún)務(wù)上處歇理恥：1．涉涉貝及襖損懶益披的守事承項(xiàng)范，樸通外過(guò)“以箏前卡年淚度柴損提益滑調(diào)座整”科嫩目椅核臉?biāo)?．吸涉墨及冤利拔潤(rùn)蒸分嶼配骨調(diào)個(gè)整兇的搜事掛項(xiàng)覆，獅直兄接況在“利層潤(rùn)偶分穩(wěn)配—番—未肺分眼配噴利牧潤(rùn)”科旋目右核藝算3．囑不品涉蠢及疑損夠益朋以罰及扣利絨潤(rùn)扛分瘦配述的漁事津項(xiàng)烤，腫調(diào)燃整辛相淹關(guān)夫科饒目2鳴0贏1堡5邪.訪1撈03孤0（氧二鉛）鈔調(diào)蝦整赴事啞項(xiàng)沙的培處毅理增方瞇法4．冰同田時(shí)斃調(diào)頁(yè)整影財(cái)肆務(wù)每報(bào)塑表柳相地關(guān)垂項(xiàng)差目亭：（1）備資丟產(chǎn)浴負(fù)紀(jì)債秩表等日基編增制踩的錯(cuò)財(cái)事務(wù)啟報(bào)添表堅(jiān)相京關(guān)降項(xiàng)勇目宴的遺數(shù)特字肥（卸包議括趴比勒較骨財(cái)乳務(wù)紡報(bào)它表懶中答應(yīng)單調(diào)擁整知的慢相胳關(guān)才項(xiàng)渴目鵲的奇上姨年釀數(shù)蕩）（2）榜當(dāng)致期目編誼制謝的握財(cái)仆務(wù)丸報(bào)撐表碑相泊關(guān)門(mén)項(xiàng)運(yùn)目歉的蜜年疊初渣數(shù)（3）含經(jīng)時(shí)過(guò)榜上撿述枕調(diào)營(yíng)整秒后析，煌如可果指涉堂及便財(cái)壓務(wù)嬌報(bào)紗表危附搶注青內(nèi)諸容烏的庭，科還蹈應(yīng)販當(dāng)眾調(diào)星整屈財(cái)仔務(wù)寸報(bào)裂表憂附應(yīng)注逝相秩關(guān)先項(xiàng)剖目宴的欄數(shù)羽字2槐0法1嶄5草.憂1糕03斜1三飛、濾非只調(diào)袖整言事坐項(xiàng)浩及嚷其霉處勸理省方百法（唐一富）榜非鞏調(diào)債整診事夢(mèng)項(xiàng)纏的雞性書(shū)質(zhì)非傘調(diào)瞧整券事停項(xiàng)禁，例是長(zhǎng)指蝕在動(dòng)資責(zé)產(chǎn)墳負(fù)險(xiǎn)債及表嬌日鋸該鹿事拆項(xiàng)獲的弄狀合況街并遣不廚存打在爆，吹而童是糖期屬后核才相發(fā)俘生意或太存某在縱的補(bǔ)事宅項(xiàng)2肆0嶺1仍5惕.伏1遼03戰(zhàn)2（語(yǔ)一嫁）束非赴調(diào)所整酸事口項(xiàng)典的透性求質(zhì)非壇調(diào)礙整篩事插項(xiàng)戰(zhàn)的歌判裳斷截標(biāo)粉準(zhǔn)非紫調(diào)孩整塵事親項(xiàng)綢的枕特積點(diǎn)1扶.資把產(chǎn)牲負(fù)環(huán)債特表元日坑并撥未放發(fā)件生換或中存冰在茂，擠完送全劃是稻期其后逢才透發(fā)詳生葬的暑事鉗項(xiàng)2懸.對(duì)剝理蠟解脈和棒分勿析鄭財(cái)兇務(wù)紀(jì)報(bào)攻告延有蠅重功大姥影摘響虎的蜜事磨項(xiàng)2判0靈1海5愈.銅1才03慰3（憲二常）馬非采調(diào)鄉(xiāng)豐整頂事熟項(xiàng)鄭的玻內(nèi)纏容（冠三夸）環(huán)非效調(diào)鉛整卸事脊項(xiàng)憑的兇處虎理目方構(gòu)法對(duì)章于海非凱調(diào)供整栗事趴項(xiàng)興，涂企頸業(yè)饞不居必像調(diào)知整馳資蛇產(chǎn)起負(fù)檢債材表宅日盤(pán)編融制軋的她