自考財(cái)務(wù)報(bào)表第九章

第九章非會(huì)計(jì)報(bào)表信息的利用與分析本章結(jié)構(gòu)框架第一節(jié)審計(jì)報(bào)告分析第二節(jié)資產(chǎn)負(fù)債表日后事項(xiàng)分析第三節(jié)關(guān)聯(lián)方交易分析第四節(jié)會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更與前期差錯(cuò)更正的財(cái)務(wù)分析重點(diǎn)難點(diǎn)：對(duì)審計(jì)報(bào)告、資產(chǎn)負(fù)債表日后事項(xiàng)、關(guān)聯(lián)方交易以及會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更與前期差錯(cuò)更正的財(cái)務(wù)分析第思一灶節(jié)蜓審洋計(jì)伯報(bào)襖告輔分安析一襖、偷審止計(jì)就報(bào)尤告堵的戴作篩用群及萌類才型審耕計(jì)堤報(bào)啄告是賄指妥注避冊喊會(huì)廈計(jì)決師引根宅據(jù)柔獨(dú)梯立絲式審膚計(jì)純準(zhǔn)短則溉的漆要液求林，涉在唇實(shí)庭施丙審喪計(jì)氣工篇作紋的救基齊礎(chǔ)捆上習(xí)對(duì)斯被恐審?qiáng)^計(jì)宴單租位挽年示度免會(huì)棉計(jì)鵲報(bào)國表決發(fā)禮表勵(lì)意按見肢或鬧無屈法歷發(fā)葬表頌意著見佩的梨書碼面渾文魄件（執(zhí)一透）績審幣計(jì)呈報(bào)房誠告隱的握作凈用一績般衣情粘況肌下深，剪注衫冊細(xì)會(huì)匪計(jì)遮師姓簽穴發(fā)網(wǎng)的塵審出計(jì)槽報(bào)全告偶，桿具壯有鑒縮慧證豆作寇用和證食明狐作絮用陷。（盡二教）孩審盒計(jì)描報(bào)扯告司的莊基棋本嗎類徹型審遣計(jì)租報(bào)罩告擋按濟(jì)其盤意像見列類甩型覺可細(xì)以煙分遺為識(shí)：標(biāo)宿準(zhǔn)材審耗計(jì)滔報(bào)懸告和非猾標(biāo)伶準(zhǔn)惱審命計(jì)雨報(bào)任告（艇注恒：攜標(biāo)率準(zhǔn)茫審乏計(jì)衫報(bào)獻(xiàn)告佛是繩指針包廚括廢標(biāo)毅準(zhǔn)壤措柴辭拍的覺引重言菜段米、繪范誘圍置段咳和亞意章見墾段奴的撕無辰保肥留員意盆見貌審湯計(jì)善報(bào)幣告佩，壩不圾附瘋加旦任郊何慮說滑明彎段薦、徑強(qiáng)容調(diào)廣事淹項(xiàng)娃段偵等腥）1內(nèi).無竿保刑留的意揀見糧審得計(jì)辛報(bào)孩告注色冊林會(huì)錦計(jì)姥師鴉經(jīng)征過滑審盛計(jì)貍后到，化認(rèn)震為戴被連審?fù)嵊?jì)塑單鈔位苗會(huì)引計(jì)繪報(bào)尖表作符臉合蟲下饑列滲所闖有老條嘗件套時(shí)鼠，響應(yīng)傭當(dāng)慚出者具椒無種保綢留細(xì)意妻見掙的編審偶計(jì)疲報(bào)滋告益：（1）執(zhí)財(cái)繼務(wù)猛報(bào)質(zhì)表跡已駝經(jīng)寸按恢照贊適氏用承的貝會(huì)臟計(jì)碧準(zhǔn)克則食和餅相侮關(guān)涉會(huì)怕計(jì)興制絡(luò)度朋的諒規(guī)鵲定纏編車制俘，謙在色所愈有既重塵大弱方總面惑公嚼允友反宴映頂了驅(qū)被冰審多計(jì)捷單防位料的退財(cái)乖務(wù)盒狀就況洪、冷經(jīng)賄營茫成劈燕果驕和良現(xiàn)幻玉金庭流鐵量沫。待（萄合喂法伏、暖公觸允踩）（2）鋒注走冊凝會(huì)備計(jì)晝師板已鹽經(jīng)構(gòu)按淡照術(shù)中悄國墓注父冊終會(huì)乓計(jì)瀉師政審謙計(jì)界準(zhǔn)扔則勵(lì)的邀規(guī)結(jié)定的計(jì)佛劃幕和餃實(shí)俱施化審芬計(jì)博工籃作呈，芹在償審幅計(jì)戲過隨程靜中幫未禮受乒到蕉限潔制狠。2傳.帶眠強(qiáng)沈調(diào)完事卻項(xiàng)孤段的宿無觀保像留內(nèi)意鐘見駐審脾計(jì)級(jí)報(bào)秤告（1）米審訓(xùn)計(jì)勞報(bào)礦告暑的匙強(qiáng)丹調(diào)攪事另項(xiàng)絹段旨是累指幕注碼冊恒會(huì)違計(jì)饞師瞇在泥審勻計(jì)已意序見皇段寫之粱后難增追加賠的斷對(duì)球重密大犯事息項(xiàng)經(jīng)予射以臺(tái)強(qiáng)和調(diào)查的堅(jiān)段給落屯。闊強(qiáng)鐵調(diào)換事蠅項(xiàng)狀一侮般競可白能歇對(duì)桶財(cái)舌務(wù)誤報(bào)斤表辨產(chǎn)粱生賄重地大項(xiàng)影吉響買，噸但日被泄審蜻計(jì)占單失位姐進(jìn)偷行刷了惰恰供當(dāng)殃的嫂會(huì)井計(jì)池處屑理蜘，問且愛在交財(cái)藍(lán)務(wù)梨報(bào)礙表激中暈做費(fèi)出晉充南分償披狹露郵。（2）欲增建加營強(qiáng)濕調(diào)奮事犧項(xiàng)博段初的門情需形濤有章以棉下注兩談?lì)悽偕葘?duì)致持紡續(xù)釋經(jīng)樓營拒能牽力桑產(chǎn)元生固重刃大聲疑鉗慮倦。②倦重上大綁不跡確賢定碗事柴項(xiàng)閉。3奪.保寺留慚意旗見審從計(jì)刮報(bào)練告如梅果粉注脈冊輪會(huì)冶計(jì)鋼師補(bǔ)認(rèn)戶為屆財(cái)乏務(wù)聲報(bào)稼表示整拳體膽是勉公團(tuán)允司的景，題但什還意存享在左下謠列習(xí)情照形好之浮一咬的變，擾注胳冊鑰會(huì)計(jì)計(jì)牢師蒼會(huì)民出貢具俗保抱留倍意摘見露的循審沾計(jì)物報(bào)租告上。（1）擊會(huì)積計(jì)轉(zhuǎn)政源策嘆的鍛選正用項(xiàng)、驚會(huì)堵計(jì)槍估齊計(jì)重的參做嫩出潑或法財(cái)奸務(wù)乞報(bào)氏表城的釣披勤露呆不淚符何合荷適繼用勵(lì)的似會(huì)停計(jì)持準(zhǔn)妄則鴨和客相畫關(guān)憲會(huì)取計(jì)列制風(fēng)度閑的使規(guī)勢定加，教雖敵影艷響口重熟大舞，亡但默不毯至毯于惜出戚具窯否寧定重意蠻見頃的朋審買計(jì)哥報(bào)囑告慈。（2）列因爭審膀計(jì)殼范庫圍局受漫限亭制螺，頌不申能礦獲航取營充延分柴、爭適棋當(dāng)叔的性審攪計(jì)瘡證奶據(jù)坦，抱雖疲然抗影爸響段重忌大鄙，肆但挺不恨至必于惡出幸具燭無倦法乞表流示私意那見底的依審久計(jì)愛報(bào)閥告陷。應(yīng)外當(dāng)疊指翁出芹的保是注，曉只災(zāi)有輪當(dāng)懇注桃冊爹會(huì)膚計(jì)緞師野認(rèn)恒為妥財(cái)壩務(wù)徐報(bào)襪表冬就辦其繞整裁體衣而宜言寬是汪公集允軋的掌，馳但眨還緒存敵在油對(duì)帝財(cái)住務(wù)獎(jiǎng)報(bào)碎表循產(chǎn)奸生危重仇大合影暢響穿的串情炸形潮，佩才遮能貼出盟具憤保升留叔意鼓見倉的史審滲計(jì)表報(bào)冒告飯。跨如金果乒注躬冊步會(huì)尾計(jì)也師巾認(rèn)戚為逮所裙報(bào)漠告鼠的疫情賄形番對(duì)鄙財(cái)性務(wù)逮報(bào)登表爽產(chǎn)幕生償?shù)淖烙膀唔懚紭O孔為袖嚴(yán)貢重貫，吉?jiǎng)t勝出盒具煎否似定惑意戲見酷的勺審蘇計(jì)飄報(bào)和告醫(yī)或象無比法漆表則示善意吹見卻的運(yùn)審槍計(jì)綁報(bào)徒告撿。4盞.否援定貼意帳見的爛審義計(jì)芒報(bào)圈告如沈果災(zāi)注蔽冊蠅會(huì)短計(jì)餃認(rèn)子為民財(cái)娃務(wù)稿報(bào)馳表期沒營有剖按借照廳適介用嬸的丈會(huì)貫計(jì)怒準(zhǔn)幅則折和道相塌關(guān)滿會(huì)秩計(jì)藍(lán)制參度湊的穿規(guī)齡定諒編宿制咬，未糕能在秧所坊有慢重武大餐方沈面鵝公嚷允央反凝映經(jīng)被抖審各計(jì)粥單騰位乓的留財(cái)栗務(wù)羨狀仔況絕，確經(jīng)郵營別成曉果毅和橫現(xiàn)稼金涌流截量各，朱注仍冊凡會(huì)竊計(jì)磚師蜂應(yīng)讓當(dāng)呼出傍具西否偽定依意壁見議的泥審隨計(jì)桃報(bào)代告懇。5小.無誦法美表噴示懂意贈(zèng)見的跨審煉計(jì)堵報(bào)恥告如敢果蹈審拼計(jì)惕范納圍斯受涼到碗限勇制餃可努能臨產(chǎn)襯生坑的鉛影表響召非夢常鏟重勁大雹和孝廣屋泛邪，腎不歡能艙獲杜取泰充問分錘、隱適緒當(dāng)性的媽審杜計(jì)嘗證館據(jù)庫，傘以揮至谷于拍無弓法貨對(duì)民財(cái)輩務(wù)碑報(bào)略表羞發(fā)待表飼審律計(jì)泛意食見覺，項(xiàng)注納冊鬧會(huì)訓(xùn)計(jì)肉師澤應(yīng)妙當(dāng)依出腦具祝無晚法萬表王示彼意裙見命的衫審語計(jì)墓報(bào)唉告煎。二吉、東審猜計(jì)貫報(bào)哭告低對(duì)勒財(cái)驚務(wù)租分拐析卡的哈影救響附裹有屈注甚冊霸會(huì)咬計(jì)棕師楚出按具淋審其計(jì)邪報(bào)上告擺的閘財(cái)蟲務(wù)巷報(bào)紋告必的值可祖信螺度斃將吸大公大憶提她高踏，派對(duì)賺財(cái)收務(wù)擦分窗析孝的濤影當(dāng)響允表吧現(xiàn)妥在悔：（梳一拾）無擁保迫留丸意喝見的唱審剛計(jì)餅報(bào)玻告駛對(duì)瓜財(cái)當(dāng)務(wù)聚分橡析頭的曠影除響對(duì)您于釣無削保禮留祥意毫見還的牛審饅計(jì)惱報(bào)銀告涼，膏表季明島注越冊吼會(huì)狗計(jì)爽師梨對(duì)音被攝審莫計(jì)案單使位繼的螺會(huì)且計(jì)深報(bào)番表底的遞編理制營及極其族對(duì)擱會(huì)挖計(jì)優(yōu)準(zhǔn)使則悠的略運(yùn)缸用梯認(rèn)旋同悅，視不具存跌在霸重嶺大畜差獸異滲，盛不碰足棉以鎖使廊財(cái)繁務(wù)混報(bào)價(jià)表憂使尼用吐者未做稼出旱錯(cuò)軌誤濟(jì)判警斷賭。求因取此瓣，稀財(cái)購務(wù)錦分蜘析崇可住依漿據(jù)療此婆會(huì)威計(jì)驚報(bào)嫌表膀，警并購結(jié)橡合摩其崖分創(chuàng)析航目結(jié)的建進(jìn)所行姨財(cái)通務(wù)救分交析抓。（輩二灑）保徹留油意粱見的警審潔計(jì)鹽報(bào)尺告牲對(duì)斜財(cái)釋務(wù)制分鞋析經(jīng)的角影尺響對(duì)飯附分有屑保憶留衡意傍見位審靠計(jì)叢報(bào)祝告構(gòu)的溪財(cái)任務(wù)鉛報(bào)既表蹦，虎其少可芒信存度卵有賢所納降瘦低確。注弊冊商會(huì)商計(jì)役師昆經(jīng)權(quán)過詠審背計(jì)禮后唉，留認(rèn)肺為煌被裹審仰計(jì)京單到位此的泥財(cái)岡務(wù)廚報(bào)住表機(jī)整新體屈反迷映魔是艇恰泡當(dāng)妥的姐，鋒但廁某駕些密事遞項(xiàng)獻(xiàn)的族存恨在栗會(huì)旋對(duì)刃會(huì)擦計(jì)壺報(bào)泊表激產(chǎn)婦生績較歌大萄影使響迫，鈔從塵而從使宵出犧具窗無窩保就留再意恢見允的惰條齊件臘不斤完是全次具獄備灑，犧因晌此懲只識(shí)能揭出畝具費(fèi)保卸留政意擇見殲的灘審笨計(jì)韻報(bào)鳳告勢。歡報(bào)念表甩使化用井者意應(yīng)唯仔要細(xì)羽閱蹤蝶讀吃審鬧計(jì)桐報(bào)演告脫，檔分沿析仰出緒具斯體讀保屬留飯意肺見勸的國原炒因侵，腥然戀后奮分譜析樸財(cái)侵務(wù)割報(bào)丘表叨的是內(nèi)狠容甜。（嗚三編）滴否弱定蝴意滲見廊的茅審買計(jì)五報(bào)負(fù)告羽對(duì)善財(cái)從務(wù)芝分腰析輝的恐影爪響附們有鼻否辦定明意蜓見利審秋計(jì)板報(bào)咸告襖的征財(cái)移務(wù)紅報(bào)脹表乓，擾其掩可寫信兩度朋大泥大疲降過低袖。焦它善表遣明柿注饅冊甲會(huì)進(jìn)計(jì)案師掏認(rèn)抓為的被擺審爐計(jì)愿單窩位郵的南財(cái)柳務(wù)鍬報(bào)俘表優(yōu)沒診有門依蒸據(jù)床公濤認(rèn)筋的餡會(huì)傲計(jì)熱準(zhǔn)刷則草要蛙求變，津真薪實(shí)的、內(nèi)公炎允斧地喪反梨映牙企瞧業(yè)夕的改財(cái)鎖務(wù)績狀皂況辮、敲經(jīng)櫻營甜成脂果勉和差現(xiàn)牌金飛流閉量閑，皂這趴類強(qiáng)財(cái)司務(wù)敞報(bào)鍬表戶已丸失貧去輸其霧價(jià)該值計(jì)，襖無仰法挑被坐接太受騙。（躺四輸）刮無征法剝表鄭示汁意羊見鈴的臘審洲計(jì)苦報(bào)謙告炎對(duì)賞財(cái)莊務(wù)窮分金析蜘的覺影托響在櫻審姜計(jì)蓋工囑作軌中瘡，忙由堤于屢審慮計(jì)燈工衛(wèi)作言環(huán)甲境稀的剛限醬制曬，短注素冊禽會(huì)泡計(jì)返無左法床實(shí)音施京必茅要摩的蹄審趴計(jì)突程爸序脆，季無替法良取謊得仙必違要恐的釘審豈計(jì)疑證弊據(jù)魔，桃因蕩而廟無與法嗚對(duì)她審港計(jì)學(xué)事嫩項(xiàng)扁表伯表談意捷見借，芒只搏能喉出鑒具圾無剖法漿表益示患意月見塘的至審獅計(jì)哨報(bào)贏告捎。伸盡枝管歲這冷類旗審慢計(jì)熄報(bào)箭告鴿很凍少略，毅但教其腔可食讀射性滅最顯差央，銜很草難床用短它辛來購幫歉助剪報(bào)軟表因使出用勒者杏分降析侄企沃業(yè)鍛的帝財(cái)炎務(wù)堵狀州況暮、慨經(jīng)吸營強(qiáng)成豪果被和稼現(xiàn)愁金宮流兩量功。例1非售無策保觀留懶意信見艙的囑審剩計(jì)喚報(bào)翻告化包喝括女（巴）A宋.標(biāo)段準(zhǔn)要審槍計(jì)映報(bào)柴告B掩.保徑留脖意稻見姨審?fù)擞?jì)領(lǐng)報(bào)樂告C斤.否廁定忘意朱見蹲審搖計(jì)惜報(bào)蝦告D絲式.無循法越表獄示衛(wèi)意覽見浪審她計(jì)鼠報(bào)膚告E握.帶陳強(qiáng)辜調(diào)線事肚項(xiàng)籮段患無鞠保撲留此意搞見窗審成計(jì)龍報(bào)賴告例2強(qiáng)笑調(diào)達(dá)事悼項(xiàng)做段侮的調(diào)無哈保撓留漸意悟見洋審層計(jì)詢報(bào)錦告富的栽強(qiáng)意調(diào)雞事吩項(xiàng)印段炎一撥般嗓放追在雙審昌計(jì)辛報(bào)辰告撥（狹）A閥.意單見閉段圓之禮后B杠.意浪見繩段理之園前C飼.范屢圍紋段蜂之文前D慕.說劉明猾段基之宴前例3增議加牲強(qiáng)鹿調(diào)障事樓項(xiàng)殘段響的摟情博形姜包逮括待（夫）A團(tuán).存汪在難可脆能脈導(dǎo)啊致泊對(duì)看持已續(xù)滑經(jīng)盤營扇能捏力慎產(chǎn)德生泛重舌大魄疑貌慮駁的貨事麗項(xiàng)黑或錦情彩況濫、傳但蚊不秤影乏響鎖已仆發(fā)月表踐的鳥審懼計(jì)辭意漂見B曉.存池在蔽可逗能猶對(duì)他財(cái)毛務(wù)撈報(bào)亞表潮產(chǎn)顫出基重陣大莊影顯響炮的慎不淹確查定儀事洪項(xiàng)譯但擇不斧影敲響煌已堤發(fā)坐表億的與審仿計(jì)場意蒼見C展.會(huì)績計(jì)睬政父策餃的需選頭用精、面會(huì)伴計(jì)裝估都計(jì)將的巡壽做都出垃或耕財(cái)鹽務(wù)贏報(bào)油表愛的記披蛋露脊不姑符檢合糊適揚(yáng)用閘的鼓會(huì)務(wù)計(jì)網(wǎng)準(zhǔn)蓋則煩和木相鳥關(guān)宴會(huì)敵計(jì)鵲制鄭度課的躬規(guī)悔定D匆.審烏計(jì)采范垂圍戶受納限竿制燥，掏不雜能疫獲匪取塔充嶄分獅、確適剖當(dāng)電的診審宵計(jì)勢證鈔據(jù)E賀.財(cái)眠務(wù)名報(bào)嘆表掀已枯經(jīng)僑按徑照特適甚用批的絮會(huì)降計(jì)笛準(zhǔn)雅則出和踏相學(xué)關(guān)緊會(huì)只計(jì)楚制浸度扣的抹規(guī)播定私編頁制鏟，驕在卡所藥有乏重鍬大明方教面拆公蒼允液反語映尤了愉被該審引計(jì)歌單肯位信的才財(cái)懼務(wù)練狀拼況非、季經(jīng)表營宰成蜻果唱和咽現(xiàn)攤金軌流參量例4當(dāng)鑒不拆能案獲幸取險(xiǎn)充栗分根，瞧適窩當(dāng)醉的概審絞計(jì)蟻?zhàn)C愿據(jù)漏，款以蜓至新于鏟無也法惜確慕定譯財(cái)案務(wù)若報(bào)氏表渾的淋合嗓法明性高與日公下允司性傲，搏此況時(shí)方注丟冊抖會(huì)勢計(jì)甚師集應(yīng)排出農(nóng)具世（毛）A呼.無麥保鑒留素意館見墓的泥審逆計(jì)廊報(bào)重告B壩.否冷定觀審雜計(jì)獲報(bào)響告C己.保眨留刻審街計(jì)遼報(bào)說告D稀.無厚法例表漏示果意益見撒審脾計(jì)哀報(bào)遭告例1答席案端：B竿C酸D例2答梯案鮮：A解借析竄：建增集加號(hào)了睡強(qiáng)星調(diào)業(yè)事鏈項(xiàng)蛇段呈的文無悼保雙留毯意衫見李審觸計(jì)截報(bào)章告逝的鏟強(qiáng)炎調(diào)摧事羞項(xiàng)對(duì)段傻一墾般粗放恥在未審菜計(jì)頌意睜見蝴之汪后,增閣加屢了氧審濫計(jì)炭報(bào)債告閱的戶信屬息寫的撕含亂量瘦，據(jù)提泛高數(shù)審竟計(jì)投報(bào)撲告幻玉的鮮有信用儀性攜，看不攻影傻響訓(xùn)發(fā)攏表誕的幟無刃保囑留再意爐見缸的俱審渠計(jì)撲報(bào)鎖告炒。例3答針案踢：A擱B例4答灘案功：D解載析批：褲如容果甩不領(lǐng)能后獲劉取制充蛙分翼、掀適鑄當(dāng)斑的迅審墨計(jì)煙證否據(jù)竄，遞以困至帽于土無貍法襯對(duì)涂財(cái)牲務(wù)砍報(bào)準(zhǔn)表豪發(fā)筍表府審扶計(jì)慰意剃見滾，巷注羞冊嫁會(huì)賀計(jì)封師領(lǐng)應(yīng)盛當(dāng)敵出調(diào)具陵無側(cè)法互表貧示鈴意椅見址的討審亂計(jì)引報(bào)替告壞。例5如愈果祝注剪冊朗會(huì)霞計(jì)膜師佳認(rèn)疫為眨財(cái)摘?jiǎng)?wù)欣報(bào)汁表睛整瞧體數(shù)是納公客允圣的弱，鞠但瓶還搭存絹在值審攔計(jì)段范腔圍爭受藝限攝制泰，紅不裝能搞獲詠取影充話分皮、高適株當(dāng)誓審身計(jì)濕證錢據(jù)扁的委事欲項(xiàng)溝，略注院冊弦會(huì)嶺計(jì)窄師緞會(huì)押出場具碗（芒）A君.保造留暢意債見符審篩計(jì)堂報(bào)墓告B周.無鹿法喊表豆示鄰意聚見擊審析計(jì)退報(bào)箭告C睛.否委定暖審黃計(jì)啦報(bào)摩告D捕.帶前強(qiáng)系調(diào)療事丙項(xiàng)雪段羅無釀保旺留眼意扒見槳審徹計(jì)火報(bào)掙告例6在毛下達(dá)列粒審悉計(jì)慨報(bào)椅告少類胞型鄭中蔑，帆企虛業(yè)引財(cái)般務(wù)孝報(bào)泳表爸可摟信師度饑最來高害的界是裂（席）A征.保無留即意舉見綿的錯(cuò)審愛計(jì)義報(bào)窮告B魔.無妥法遵表敘示與意惡見午的漆審距計(jì)輛報(bào)統(tǒng)告C灣.否虧定葛意五見施審判計(jì)云報(bào)耗告D姐.無扒?；炝艄且饽揭姸磳従幱?jì)皺報(bào)挺告例5答充案仆：A解叛析無：肥當(dāng)桐注降冊模會(huì)減計(jì)暴師糧認(rèn)兵為鄰財(cái)唯務(wù)濤報(bào)解表溝就區(qū)其西整丘體款而館言籠是毒公箱允捷的廳，每但緒還圖存弄在攏對(duì)奏財(cái)拆務(wù)李報(bào)也表修產(chǎn)卻生掛重釀大膜影燃響染的劫情嚇形黃，著應(yīng)訊出懸具洪保機(jī)留漲意此見絨的崖審左計(jì)漢報(bào)仙告以。例6答瓦案飛：D第售二光節(jié)溪資見產(chǎn)卵負(fù)任債需表河日環(huán)后些事吃項(xiàng)企分壇析一的、疫資慌產(chǎn)權(quán)負(fù)禿債引表壤日渠事捎項(xiàng)咳的謠含器義資寸產(chǎn)革負(fù)慘債汽表膀日揭后煩事使項(xiàng)醉是悼指撇資謠產(chǎn)緩負(fù)便債濫表倚日爬至亡財(cái)跨務(wù)醋報(bào)甚告臂批萬準(zhǔn)熔報(bào)獲出銅日闊之姜間忘發(fā)嬸生告的懶有酷利設(shè)或捕不貝利令影勒響防的閉事昂項(xiàng)濫。其怠中夏：（1）總資壘產(chǎn)求負(fù)延債捧表腳日幟是自分營年婆度弦資更產(chǎn)蟲負(fù)壓債埋表佳日畝和郵中常期濕資查產(chǎn)販負(fù)庸債婚表巧日作，忌按悟我浮國《會(huì)獻(xiàn)計(jì)反法》規(guī)切定濾，崗年隨度雹資深產(chǎn)來負(fù)它債啦表緩日或指齊每曾年境的1懇2月3豎1日豆，燙中左期甚資訪產(chǎn)嚇負(fù)醫(yī)債第表息日捉是款指盈會(huì)宮計(jì)擁中弟期仿期時(shí)末稻（3月3緩1日羽、6月3農(nóng)0日碗，9月3廚0日努）財(cái)癢務(wù)循報(bào)亞告責(zé)批付準(zhǔn)從報(bào)崇出積日敗是疑指神董抖事穴會(huì)鞭或鋒類伏似晚機(jī)工構(gòu)救批禁準(zhǔn)嗎財(cái)聞務(wù)踏報(bào)揭告貓的婦日嶄期聾。（2）的資煤產(chǎn)堤負(fù)時(shí)債薄表演日螺后諒事筐項(xiàng)怖不浸是級(jí)在材該腫期狀間帶內(nèi)返發(fā)宇生目的鳳全滅部梁事抄項(xiàng)斃，特而新是賞對(duì)失企駕業(yè)紐奉的疑財(cái)味務(wù)哭狀憑況策和愚經(jīng)海營尼成們果條具跳有培一揭定虹影難響短的勻事炕項(xiàng)鉗。二巡壽、始資污產(chǎn)趕負(fù)傅債誼表含日遞后撞事禿項(xiàng)普的杏種謊類―原―分摘為代調(diào)荒整津事呈項(xiàng)芽和烤非朝調(diào)供整姻事泡項(xiàng)（步一恭）陽調(diào)因整伯事渠項(xiàng)1濟(jì).調(diào)燦整袍事應(yīng)項(xiàng)擾含聯(lián)義借：調(diào)因整稱事乖項(xiàng)是薯指串對(duì)潮資弓產(chǎn)辯負(fù)另債禁表烈日鴉已玩經(jīng)罪存夾在給的帳情演況恐提健供頭了灰新勵(lì)的朋或鏡進(jìn)匙一較步敵證村據(jù)狠的返事料項(xiàng)蜓。2饅.調(diào)罩整從事菌項(xiàng)羨的薦類蛋型若：（1）株已偏證蜻實(shí)怖的脂資異產(chǎn)燭發(fā)濾生損了誤減棉值分或肚原招先澤確治認(rèn)清的偶減攔值預(yù)金年額宏需嚷要摘調(diào)蓬整（2）菜資勾產(chǎn)近負(fù)賤債劈燕表歲日橫后炎訴統(tǒng)訟左案鼓件膊結(jié)聚案（3）蓋進(jìn)葬一索步掃確凱定銳的孩資箏產(chǎn)置負(fù)姜債聾表撤日嚷前庭購漆入鏟資勵(lì)產(chǎn)精的亂成韻本崖或咽售索出樣資移產(chǎn)顆的悲收械入宵，訂包眠括沈兩懲方城面雀內(nèi)器容懼：①美若摧資宇產(chǎn)碌負(fù)尾債糞表鄙日油前若購兩入挺的椅資慚產(chǎn)修已淹經(jīng)愈按謝暫岔時(shí)孝估前計(jì)偵金擊額荒等確入獻(xiàn)賬育，腰資融產(chǎn)洽負(fù)即債榜日臘后心獲媽得鋸證煉據(jù)闊，繁可搖以顫進(jìn)文一口步踐確拉定憑該決資扯產(chǎn)濕的個(gè)成相本肯，馬則坑應(yīng)氧對(duì)駕已威入磚賬刻的千資源產(chǎn)滴成濫本睛進(jìn)互行擔(dān)調(diào)傾整脫。②枯企良業(yè)鉆在玩資崖產(chǎn)蘆負(fù)毫債薦表燙日里已旨根貢據(jù)畫收掏入逗確獸認(rèn)雜條矮件止確旁認(rèn)款資俱產(chǎn)肉銷普售毯收饞入爽，走但抱資甩產(chǎn)講負(fù)氏債琴表加日頌后芝獲沾得潮關(guān)甘于稼資房誠產(chǎn)閉收孝入抄的顫進(jìn)出一新步稍證洗據(jù)榴，勸如離發(fā)幅生炸銷模售滑退劣回聯(lián)等追，矮此炮時(shí)親也芝應(yīng)耕調(diào)為整耳財(cái)帶務(wù)嚴(yán)報(bào)巴表厚相構(gòu)關(guān)觀項(xiàng)傅目左的嚴(yán)金校額炊。（4）職資胞產(chǎn)杜負(fù)韻債昌表期日和后應(yīng)發(fā)創(chuàng)現(xiàn)辟報(bào)票告鄉(xiāng)豐期本或淺以屬前凍期陣間徐存寺在嘴的逐財(cái)脆務(wù)瓶報(bào)刃表橫舞勻弊恨或宜差艘錯(cuò)刊。弱企腎業(yè)崇發(fā)粱生突這弟一魯事挎項(xiàng)提后錫，臭應(yīng)傘當(dāng)鴉將惡其醬作塌為心資椒產(chǎn)吧負(fù)夢債賊表幻玉日縱后寸調(diào)創(chuàng)整勸事禁項(xiàng)走，熊調(diào)忍整否報(bào)醋告青年議度豆的轉(zhuǎn)財(cái)驅(qū)務(wù)全報(bào)禁告駱或草中敢期擺財(cái)還務(wù)賢報(bào)孟告伙相打關(guān)地項(xiàng)處目警的謊數(shù)全字。（恒二墊）喊非亭調(diào)表整透事呈項(xiàng)1唇.含叔義嫩：非弓調(diào)獸整中事叢項(xiàng)顛是哲指六資全產(chǎn)隸負(fù)虧債仗表闖日戚后絞發(fā)昌生乳的育情支況翁的謠事掙項(xiàng)餓。非安調(diào)劑整疼事跳項(xiàng)擊的糊發(fā)命生終不允影棕響晚資庫產(chǎn)劃負(fù)辣債要表撈日曉企彈業(yè)怨的膀財(cái)黑務(wù)卸報(bào)睡表邀數(shù)租字泊，只宴說返明漲資繭產(chǎn)軌負(fù)鈴債舉表勁日瓜后羅發(fā)膚生醬了醬某摟些繁情凈況評(píng)。2獄.常手見吊的感非劇調(diào)謝整揭事冤項(xiàng)勿包狗括五：（1）蛋資踐產(chǎn)率負(fù)留債梅表獵日證后澇發(fā)記生題重喬大裙訴完訟鏈、居仲惱裁槳、咱承膀諾扁；（2）利資哲產(chǎn)績負(fù)環(huán)債香表勵(lì)日蚊后墨資眨產(chǎn)雙價(jià)量格輪、剪稅幕收轟政采策涉、棄外能匯燦匯戴率慰發(fā)恰生城重疾大算變共化禍；（3）懶資捉產(chǎn)燙負(fù)艙債清表嫁日摧后梳因妨自飼然筍災(zāi)全害宿導(dǎo)朝致蟲資蝕產(chǎn)義發(fā)輪生注重殃大卡損顫失嚇；（4）戰(zhàn)資浙產(chǎn)野負(fù)曲債系表錄日稿后窄發(fā)糕行核股升票激和日債礦券帶以般及劈燕其澤他而巨貞額讀舉沿債蓬；（5）號(hào)資灑產(chǎn)男負(fù)沿債暖表誤日叢后掠資趴本稼公察積許轉(zhuǎn)睡增始資瘋本虎；（6）羅資針產(chǎn)累負(fù)炮債衰表炭日愉后悉發(fā)容生繩巨潮額栽虧狐損漠；（7）摸資寒產(chǎn)息負(fù)建債狡表嶄日住后梢發(fā)飲生款企骨業(yè)至合素并叔或傘處柿置崗子突公倍司深。例7下柱列餓關(guān)液于距資意產(chǎn)野負(fù)巴債孔表軟日欲后狡事櫻項(xiàng)率的尾表覽述夕錯(cuò)沒誤奶的邊是互（復(fù)）A肚.調(diào)呀整乒事居項(xiàng)舊是染指士對(duì)肝資捏產(chǎn)傾負(fù)侍債攝表哭日促已澇經(jīng)啄存炊在縱的比情挽況紡提版供答了柔新寨的贈(zèng)或索進(jìn)蔽一眾步來證亂據(jù)抹的傲事震項(xiàng)B授.調(diào)美整錫事促項(xiàng)樣對(duì)錢按飾資質(zhì)產(chǎn)掀負(fù)構(gòu)債紋表弦日寶存慌在舟狀姜況攪編巷制紹的謀財(cái)桶務(wù)拍報(bào)爸表掙會(huì)態(tài)產(chǎn)帝生究重們大尋影垃響C數(shù).非拌調(diào)聰整漂事稅項(xiàng)唱的增發(fā)掩生必不專影權(quán)響藍(lán)資保產(chǎn)少負(fù)確債疏表音日亮企傾業(yè)除的筐財(cái)葵務(wù)詞報(bào)幫表衣數(shù)效字幅，凡所喉以腿不熊需浴要個(gè)在乳報(bào)鼓表技附競注沾中符披輪露D糊.非機(jī)調(diào)拳整冠事趙項(xiàng)蹄是檔指糾資斗產(chǎn)面負(fù)圓債勒表餐日蹦后謠發(fā)智生書的騙情兩況從的石事想項(xiàng)刃。例8自閥年愈度給資機(jī)產(chǎn)轎負(fù)塔債棗表賠日元至捏財(cái)言務(wù)鹿報(bào)驚告避批磁準(zhǔn)尋報(bào)換出丑日均之仗間醒發(fā)低生等的宇下根列叮事糊項(xiàng)蒙中文，部屬農(nóng)于玩調(diào)皆整憶事怨項(xiàng)芳的格是孩（騙）尖。A斯.發(fā)夕行構(gòu)股碼票畫和耐債棄券B若.外努匯犁匯斬率罷發(fā)躲生桃重夠大殼變竊化C墊.已固證濁實(shí)板的貧資中產(chǎn)惜發(fā)豪生妻了篩減剝值D亞.債狼務(wù)藏人片因哈資洽產(chǎn)些負(fù)塑債穿表肥日字后土發(fā)邪生敘的驚自脫然愛災(zāi)雹害芬而嘩無烈法哨償吹還促到拆期蓬債雕務(wù)例7答藥案撤：C例8答吹案是：C解禿析飼：處已嫌證命實(shí)付的蓬資經(jīng)產(chǎn)初發(fā)練生嗎了品減浪值鳴屬肥于糞資掛產(chǎn)腰負(fù)炮債弟表潑日純后肌調(diào)幻玉整均事賤項(xiàng)票。例9答階案殺：A午B所C蕩D解溝析譜：E屬頃于授資逼產(chǎn)箏負(fù)鄙債合表培日往后僚調(diào)宇整脊事旬項(xiàng)例9企牛業(yè)伍發(fā)疊生己的距資伙產(chǎn)爸負(fù)疼債聚表灑日襖后跑非嘉調(diào)認(rèn)整利事的項(xiàng)叢，憐通覆常來包旅括槐（雅）A姓.資鍛產(chǎn)步負(fù)要債斬表框日痰后悲發(fā)氧生踢重蝕大輛訴些訟禁、填仲緞裁忠、幣承火諾B胳.資壺產(chǎn)慎負(fù)襲債紋表梯日熔后墨資跪本熱公準(zhǔn)積異轉(zhuǎn)捉增怕資咱本端；C提.資滲產(chǎn)恰負(fù)潤債封表田日他后營發(fā)嚴(yán)生答企燙業(yè)偷合施并蟲或六處您置狹子含公犁司D族.資欠產(chǎn)騰負(fù)柿債博表跡日巾后姜發(fā)竊生墾巨田額勒虧殃損E才.資補(bǔ)產(chǎn)坐負(fù)械債詢表獲日兩后冬發(fā)標(biāo)現(xiàn)暮報(bào)珍告肅期劍或艘以適前刮期飽間進(jìn)存秩在注的餐報(bào)遭表噴舞瞎弊婦或賭差些錯(cuò)四倆、透對(duì)杜資奔產(chǎn)除負(fù)氏債剝表饅日貞后處事密項(xiàng)偏的之財(cái)恥務(wù)煉分喬析1梯.調(diào)標(biāo)整項(xiàng)事倍項(xiàng)晨的唱財(cái)異務(wù)沈分回析園：在潛調(diào)伯整耐后賺的劇基鹽礎(chǔ)鼻上默，厭財(cái)憲務(wù)勉分控析補(bǔ)人究員居對(duì)即于靠財(cái)杰務(wù)對(duì)報(bào)攔表魯運(yùn)紡用掃財(cái)柔務(wù)塵比四率惠以屋及性財(cái)談務(wù)里的替綜鄰合辮評(píng)酒價(jià)掙體男系腸、笑杜耽邦表分盼析恩體浴系籍等單工擔(dān)具到，泉分釣析傅其決盈偶利楚能徐力悟、夾償?shù)顐纺軜恿?、所營耕運(yùn)研能尿力添、詳發(fā)努展效能贊力六等萌，停從渾而久可昆以略分臨析繞出率包超含項(xiàng)資欠產(chǎn)氏負(fù)肆債未表乏日泄后圖調(diào)攀整納事臥項(xiàng)貼在巨內(nèi)掌的辣上嫁年劣度暢企禿業(yè)激的亡財(cái)蛇務(wù)姜狀武況樸、柿經(jīng)米營填成龜果增。2粉.非凳調(diào)插整秧事苦項(xiàng)厘的展財(cái)赴務(wù)貧分律析木：對(duì)罪于家資熟產(chǎn)埋負(fù)桶債紙表筐日浙后類非鑼調(diào)司整冠事踩項(xiàng)培，疲報(bào)蘋表德編予制刪者壩并慕?jīng)]情有詞調(diào)飽整細(xì)賬呈戶此和材調(diào)東整徒報(bào)孟表刑，囑也娃沒惡有丸調(diào)昨整程其鏈凈甜利眨潤鋒，預(yù)只墨是吊將討這轎些速事艇項(xiàng)雜形肯成磚的采原政因幕、百內(nèi)購容哲以劣及柏影雜響檔作壺了溜相欄關(guān)翼的桃披泄露討，脆因擺此丟，我財(cái)壘務(wù)剪分議析龍人杰員困要招根粉據(jù)除披注露粱的飯情箱況鹿對(duì)疫其萍進(jìn)帶行益逐源一剝分叔析客。三荒、頭資贊產(chǎn)末負(fù)胸債艱表構(gòu)日褲后汗事貨項(xiàng)禍的眨處轎理身原架則一時(shí)、鄰關(guān)累聯(lián)席方敲關(guān)公系椅的羊認(rèn)籠定關(guān)律聯(lián)夫方術(shù)關(guān)補(bǔ)系關(guān)的鵝存去在踐是稱以控裂制泄、帝共饑同翁控黑制鐵或蔽重期大搖影嚼響為拍前劈燕提婚條采件撐的雄。1縮慧.關(guān)具聯(lián)望方罵關(guān)數(shù)系迅存只在拉的主漆要害形擾式（1）或該腹企耕業(yè)承的袋母神公決司（2）寒該寫企捎業(yè)俘的丑子晃公趁司（3）止對(duì)捏該雷企惱業(yè)惱實(shí)戶施肝共犯同慰控何制似的踢投便資燃方（4）捕對(duì)事該營企忽業(yè)申施紐奉加彩重停大吧影孩響斬的戰(zhàn)投虎資別方（5）棒該藍(lán)企文業(yè)棵的接合娃營奪企嶺業(yè)（6）巖該應(yīng)企趕業(yè)欠的腥聯(lián)賺營刊企執(zhí)業(yè)（7）姨該榮企光業(yè)蔬的桶主擾要威投六資拜者危及貪與退其旦關(guān)倚系惜密來切稀的挺家前庭舉成滿員（8）躲該毫企布業(yè)鈴或丑母仇公在司貼的帶關(guān)鍬鍵巡壽管渾理筑人疼員斥及旨與綠其通關(guān)黨系惑密短切爐的射家丹庭告成胞員（9）芽該鼻企寧業(yè)蹄主犧要碌投枕資酒者嚷個(gè)萬人橡、繼關(guān)撓鍵妹管知理滴人糟員憑或魔與逃其碗關(guān)火系卻密跳切沖的跌家何庭翅成鐵員葉控護(hù)制均、心共蒜同搖控卡制繪或廚施沈加賊重倉大書影惱響響的件其奮他聚企地業(yè)2林.下虎列這各悅方箱不脈視遵為穩(wěn)關(guān)虹聯(lián)耍方支，橋包刮括劈燕：（1）庭與濕該蹦企見業(yè)苗發(fā)榮生奮日差常誰往乎來偽的苦資尼金窄提許供看者斑、榜共抄同蒜事的業(yè)糧部盡門壩、雄政懇府含部響門押和蓬機(jī)餅構(gòu)護(hù)，尋以勸及罪與坡該遇企鵲業(yè)梨發(fā)窩生搭大友量嘉交交易烘而牽存速在仍經(jīng)眼濟(jì)大依傭存怎關(guān)秤系偽的爭單健個(gè)資客董戶呀、害供江應(yīng)禁商巡壽、鍋特恥許賽商成、風(fēng)經(jīng)葵銷樓商菜和福代約理使商斥之軟間（2）昆與磁該少企翻業(yè)年共毀同稻控答制艘合嗎營頭企濾業(yè)吉的碎合斃營懇者衛(wèi)之佳間（3）餃僅唱僅斯同愧受碌國同家榆控斑制跪而閥不聯(lián)存攻在場控石制態(tài)、手共含同襯控奧制花或紡重睜大神影兇響畢關(guān)且系盛的廉企飾業(yè)例1狡0下使列慕項(xiàng)元目稠中掃，輝與桶甲艘企破業(yè)柿存堅(jiān)在術(shù)關(guān)解聯(lián)壓方慘關(guān)辭系咐的玩有雅（池）A臂.甲爪企丈業(yè)瓦的賠母條公姑司B勤.甲椒企踢業(yè)群的司子慚公然司C備.甲舍企愈業(yè)嶺發(fā)源生調(diào)大帥量違交嗚易素而孟存開在抹經(jīng)親濟(jì)難依掛存貴關(guān)省系訊的界供羅應(yīng)時(shí)商D膚.政豬府塊部價(jià)門E這.與娃甲牢企種業(yè)門發(fā)肝生逗日卵常膀往羨來本的昏資遣金奧提和供色者答畝案享：A胃B二唐、象關(guān)卸聯(lián)辣方六交竭易墾及杏其抗披狼露（知一濁）候關(guān)慕聯(lián)更方嚷交俗易逝的贈(zèng)含侄義誦：關(guān)懼聯(lián)世方廳交覺易偏是墨指厭存掠在沫關(guān)僚聯(lián)攏方霜關(guān)戀系饒的外情沾況壁下些，差關(guān)晚聯(lián)浙方適之改間熄發(fā)胞生叫的撲交級(jí)易韻。（癥二哀）禍關(guān)站聯(lián)閥方琴交辱易相的肉主美要恐類認(rèn)型（1）忙購蔽買鈴或狼銷林售私商機(jī)品蛛；（2）抱購瘦買區(qū)或管銷棋售把除賢商志品顯以內(nèi)外業(yè)的缸其精他總資調(diào)產(chǎn)歐；（3）扒提掩供翼或帳接滑受覺勞得務(wù)間；（4）孩擔(dān)場保舌；（5）沈提高供脊資晝金壞（面貸尊款惑或鎖股只權(quán)仰融北資沸）昆；（6）洞租均賃衛(wèi)；（7）陶代嬌理介；（8）烘研縱究蝦與溪開山發(fā)狐項(xiàng)期目系的灘轉(zhuǎn)梳移炒；（9）能許另可己協(xié)條議格；（1洲0）縫代遇表備企妄業(yè)湖或話由油企另業(yè)受代養(yǎng)表謠另禽一律方旅進(jìn)館行線債膏務(wù)撐結(jié)反算應(yīng)；（1閘1）召關(guān)分鍵期管幕理質(zhì)人峽員腦薪鑄酬完。例1委1下餅列濃事望項(xiàng)涂屬辦于荷關(guān)斯聯(lián)滔方群交枝易豎的賤是把（不）A炸.企嚇業(yè)忙向差其伯關(guān)今鍵剪管館理撥人浪員浩支嶄付唐薪徐酬B項(xiàng).母忌公泡司喇為櫻子蔥公宿司奔提帶供柴債戰(zhàn)務(wù)悄擔(dān)箱保C君.企減業(yè)叔向繪其粒主勉要賞供海應(yīng)稅商手采級(jí)購雹商扯品D拿.企園業(yè)蕉向自其殼子光公煩司虧銷蹤蝶售肌商蔑品E昆.母熱公省司宅代收表伸子探公圖司靈進(jìn)嬸行曾債趕務(wù)略結(jié)蟲算答笑案賺：A護(hù)B肆D扯E（漆三飯）替關(guān)嶺聯(lián)染方裳交壺易貸的朵披酸露霉原森則捉和刊內(nèi)射容（1）艙企銜業(yè)激無盆論漆是筍否艙發(fā)噴生慢關(guān)瘡聯(lián)蝕方賠交殊易精，禮均歡應(yīng)歌當(dāng)粉在吩附冶注務(wù)中壩披獨(dú)露濤與證該韻企領(lǐng)業(yè)巴之方間插存高在念直朗接照控蛛制懸關(guān)望系先的墻母努公己司予和脆子冠公慈司送有美關(guān)魚的賤信蛇息悉。（2）卷企揚(yáng)業(yè)蹤蝶與覺關(guān)土聯(lián)什方淘發(fā)辟生認(rèn)關(guān)蠻聯(lián)礙方逆交焦易得的朽，勁應(yīng)戴當(dāng)貪在珠附另注卸中處披禾露鞋該蓋關(guān)罩聯(lián)瘋方泰關(guān)困系痛的香性陰質(zhì)榆、胡交蔽易板類雀型克及念交趁易勝要交素農(nóng)。（3）東對(duì)胳外嫌提杰供愧合未并駁財(cái)愈務(wù)陽報(bào)盲表由的兆，受對(duì)繼于垮已揀經(jīng)味包翻括殿在蓮合妥并誕范陽圍秋內(nèi)縫各擇企章業(yè)費(fèi)之針間紫的察交份易炒不蛋予乖披榮露踢。例1知2某專企碗業(yè)軟與彈其診關(guān)騎聯(lián)屈方島發(fā)舒生燒了葡關(guān)侄聯(lián)到方示交狼易贏，茶則至該乏企李業(yè)爭應(yīng)習(xí)當(dāng)夜在握會(huì)賤計(jì)報(bào)萬表映附捐注島中粉披惱露后（陵）擺等A鍬.關(guān)宗聯(lián)轉(zhuǎn)方功關(guān)漿系揪的該性淘質(zhì)B火.交陪易烤類服型C走.交掩易丘金水額D危.未泰結(jié)宗算泛項(xiàng)火目治的鈴金斬額E病.在刻合足并責(zé)報(bào)遺表網(wǎng)中煙抵換消魯?shù)幕冀徊ㄒ状饓匕副篈技B汁C億D解艘析短：挑對(duì)增外熊提攜供思合侍并體財(cái)飯務(wù)瀉報(bào)科表綿的唉，都對(duì)涂于臨已幟經(jīng)礎(chǔ)包佛括女在據(jù)合豆并孝范哥圍掉內(nèi)毛并葉已屬抵密消變的狼各添企鋸業(yè)材之越間院的伐交疫易近不調(diào)予展披掀露兆。三體、擠關(guān)肚聯(lián)吸方閉關(guān)泛系五及蒜交制易換對(duì)范企島業(yè)擁財(cái)鳥務(wù)政的肉影努響迎分胖析（饒一犧）好關(guān)蜓聯(lián)味方陜關(guān)粥系僚及捧交授易亭的性財(cái)貫務(wù)犁影毯響企隙業(yè)填關(guān)蓮聯(lián)占方鉤及謹(jǐn)其敏交蓋易貌的作信汁息丟披合露哀之寧所專以蠟越這來己越具引典人觸注雪目顫，窩主感要專原懲因桿在踢于處：1誼.通虜過賽操讓縱磚關(guān)宋聯(lián)咳方昨之鏟間傅的蜓交遷易踢價(jià)濾格汪，準(zhǔn)來千粉代飾癥會(huì)墾計(jì)丈報(bào)拔表2江.通侮過郵其手他牢交貧易恰影烈響寄關(guān)踩聯(lián)能一爭方種或盼多皆方殲財(cái)敏務(wù)伏狀廢況奇和喇經(jīng)搞營吃成不果陽的壤有睡意聾行睜為據(jù)。（慚二駁）蛇關(guān)限聯(lián)席方灑關(guān)毒系渴及緊交們易哥的效分砍析豪方臭法在句分然析濫關(guān)鳥聯(lián)計(jì)方貿(mào)交響易紫時(shí)懷，楊關(guān)優(yōu)鍵英是詢了緊解妄關(guān)艙聯(lián)例方斜之百間營資饅源拖或巧義乒務(wù)較的趣轉(zhuǎn)塌移輝價(jià)林格良、諒關(guān)佳聯(lián)灰方嘗交首易渣的提要仍素予。足這愈些廳要輛素性包皮括唯：（1）財(cái)交普易徐的伐金遼額雀或俱相披應(yīng)棕的敢比款例西。（2）抵未遭結(jié)途算喂項(xiàng)擠目遺的挽金騎額堤或焦相扶應(yīng)逐比呈例櫻。（3）眉定明價(jià)知政莊策踏（鴉包協(xié)括太沒赴有少金輪額?；蚴鲋徽徲谢毕筇阏饔懶源浣鹦㈩~倦的盡交悲易將）賴。（4）稈關(guān)究聯(lián)垮方股之際間慰簽柱訂饒的演交今易拌協(xié)缺議羞或形合搏同鐘涉谷及岔當(dāng)勞期脈或熄以開后蟲各殖期疏的冶，演應(yīng)班當(dāng)稿在聚簽貪訂蒜協(xié)稱議澡或拋合佳同慢的迎當(dāng)齡期求或斑以個(gè)后加各娃期暑披鵝露出協(xié)院議蹈或弓合壁同串的銷主愈要胳內(nèi)軟容嗎、煩交恨易夫總屯額腿及孩數(shù)廳量窄和皆金瓣額宰。在呈關(guān)恐聯(lián)涉方駛交袍易疼的李不才同繪類柔型攝下翻，圖再誓結(jié)冠合軌關(guān)挖聯(lián)縣方抓交湊易努的馬轉(zhuǎn)凍移嚴(yán)價(jià)倚格搬和蹈交冶易亞的集要呈素亞來朱分助析壯該梢關(guān)悟聯(lián)探交較易秘對(duì)太企語業(yè)李財(cái)責(zé)務(wù)候的痛具松體寄影驗(yàn)響索；爬并曾對(duì)皂不壇合凝理扭的忌關(guān)降聯(lián)等交鵝易澇造橫成照的剪利揀潤腳的竄虛地增望或隙減雖少蛋給兼予蚊調(diào)野整續(xù)。（1）漢分塊析壁關(guān)防聯(lián)換方殿商響品掏、容勞威務(wù)傲及肚其育他羨資內(nèi)產(chǎn)侍的甩交譽(yù)易綢比訊例跨及培定犁價(jià)瞎策翼略廢。（2）袋關(guān)瘡聯(lián)泡方墓之漁間寄的事借鄭款映、者擔(dān)付保居和瓦抵建押渾。（3）賊關(guān)壯聯(lián)隆方喂之之間曾租楊賃評(píng)、槍許誤可洋協(xié)躬議快。第件四喊節(jié)票會(huì)跟計(jì)摩政壩策燦、靈會(huì)逼計(jì)遞估赴計(jì)陳變聞更盤與腰前萬期移差耽錯(cuò)貫更搭正穿分朵析一生、團(tuán)會(huì)看計(jì)櫻政擱策危變辮更（轉(zhuǎn)一去）怪會(huì)扮計(jì)漏政碎策1能.會(huì)指計(jì)鑼政鞋策皆的話含帳義際：會(huì)役計(jì)蟻政嶄策霞，相是鼓指恒企蹈業(yè)短在壺會(huì)罰計(jì)歷確蝴認(rèn)金、標(biāo)計(jì)援量隊(duì)和榴報(bào)若告莖中肆所埋采裁用供的也原本則格、行基漠礎(chǔ)機(jī)和督會(huì)兇計(jì)時(shí)處待理方第法榮。速其申中額：（1）處原勻則滴是預(yù)指欲按足照臺(tái)企其業(yè)淹會(huì)疑計(jì)準(zhǔn)準(zhǔn)擠則秩規(guī)廊定柿的捧、繭適委合姑于奇企兇業(yè)寸會(huì)僅計(jì)戀核藏算蘇所陽采烘用還的拔具的體騾會(huì)計(jì)航準(zhǔn)茂則論；（2）脾基從礎(chǔ)捕，驗(yàn)是酒指偽為墳了洞將纏會(huì)魯計(jì)臂原搜則閉應(yīng)納用暮于輕交散易明或考者車事火項(xiàng)終而安采餡用念的意基慣礎(chǔ)饑，趨主丟要饞是柿計(jì)量腦基褲礎(chǔ)你，判包栽括貿(mào)歷突史琴成數(shù)本騎、斤重蜻置頃成藝本哲、首可拖變土現(xiàn)敗凈忠值注、練現(xiàn)棍值扭和擔(dān)公當(dāng)允盲價(jià)液值靜等補(bǔ)；（3）敬會(huì)盼計(jì)唱處潮理賤方葉法際，怠是捧指筆企塞業(yè)惰在夾會(huì)蛙計(jì)園核究算撥中伶按砍照編法昏律攪、暢行惜政俱法棍規(guī)借或度者膝國術(shù)家校統(tǒng)該一的饒會(huì)賽計(jì)體制葛度母等仁規(guī)則定鴨采刮用苦或臘者愚選劈燕擇閉的少、豆適悼合提于躬本葛企現(xiàn)業(yè)筆的魚具償體葵會(huì)稠計(jì)歷處益理艷方蹤蝶法腐。企鋪業(yè)固應(yīng)仍當(dāng)漲在械會(huì)醫(yī)計(jì)發(fā)報(bào)早表疊附碎注彈中那披瞎露店重弦要代的守會(huì)驗(yàn)計(jì)孝政史策扁，嚷不鍬具垮有仆重允要阿性侮的存會(huì)委計(jì)枕政還策痛可宋以不庸予則披觸露著。（予二址）尿會(huì)路計(jì)篩政摔策頭變蔬更1擋.會(huì)筍計(jì)背政野策啟變叉更蜻的歪含朱義乖：會(huì)修計(jì)睬政尖策糊變倘更深，戲是銳指庫企瞞業(yè)閉對(duì)析相由同犧的軟交雪易壺成筑本蠻由川原君來勾采守用己的順會(huì)利計(jì)貍政屢策勿改早用夏另形一薄會(huì)西計(jì)撫政肅策跪的暴行窩為法，合這專也叫意輛味污著鎖在讓不劫同慎的拍會(huì)牌計(jì)怒期舅間準(zhǔn)執(zhí)化行挖不掠同朽的盼會(huì)購計(jì)母政昆策緒。2習(xí).企李業(yè)再可榮以鼓變覺更攔會(huì)弟計(jì)濟(jì)政標(biāo)策雀的伴情莫形第難一津，護(hù)法亞律甚、蛛行堵政跨法蛛規(guī)鋼或惱者味國悄家倒統(tǒng)奏一李的架會(huì)脆計(jì)棕政路策尖等扒要蠻求匙變放更闖。第跡二臉，坐會(huì)覆計(jì)秤政急策凍變犁更膛能澆夠爭提慨供肝更農(nóng)可汁靠桑、鳴更誕相凡關(guān)玩的煎會(huì)蔬計(jì)頑信引息與。3盞.不田屬忠于證會(huì)曬計(jì)弱政稀策被變迫更鞭的蠅兩起種狗情濕形第捧一稱，震本灰期線發(fā)川生旺的良交襖易魔或診事嘗項(xiàng)掩與致以狹前牽相在比炎具韻有穴本增質(zhì)史差血?jiǎng)e墊而靜采易用坑新嗽的帽會(huì)眾計(jì)累政程策獎(jiǎng)。第格二調(diào)，脊對(duì)虜初纖次宣發(fā)拍生宵的撫或牛不剪重屠要鬧的浮交傳易嚇或吐者磨事良項(xiàng)坡采侍用抵新窄的嘗會(huì)垃計(jì)但政后策嬌。例1拉3企兩業(yè)導(dǎo)發(fā)帝生忍的般下孤列浙交傘易括或肅事墨項(xiàng)遮中微，鳴屬犬于賊會(huì)襪計(jì)嗓政樓策警變虎更捷的垂是卸（院）A院.就2中0寄0狹7年摧企略業(yè)俗將圾原倚來撿以滲后天進(jìn)生先藝出嘆法殃核六算洋發(fā)竭出貴存燃貨絕成扶本途改膚為寬移紀(jì)動(dòng)齡加府權(quán)東平糾均鑰法B住.企映業(yè)橋以樣前搬沒文有草建循造壺合圈同星業(yè)某務(wù)饒，禽當(dāng)翼年籃簽嶄訂裳一喚項(xiàng)客建暗造為合銳同疏，佛對(duì)刻該糊項(xiàng)尾建竊造熱合洗同鞭采元用強(qiáng)完捷工浙百穩(wěn)分秋比觸法膠確著認(rèn)減收摸入C霞.企魂業(yè)岸以誦往窯租說入挨的機(jī)設(shè)束備忌均耐為偽臨巾時(shí)刃需抹要郊而酷租旱入卵的渴，拐企夫業(yè)凳按此經(jīng)拿營近租辯賃贈(zèng)會(huì)味計(jì)幕處欠理烈方妹法表核基算軟，嫌但腸自茂本癥年展度睜起支租謊入熱的營設(shè)休備諒均騙采唇用狂融膀資自租崇賃坊方經(jīng)式障，殼則需該牲企匪業(yè)哨自擱本憑年釘度督起章對(duì)蘿新取租毅賃缸的煙設(shè)靜備高采似用秘融壤資講租耕賃裹會(huì)議計(jì)紋處耳理綢方辱法動(dòng)核組算甜。D裁.因者固顧定化資裁產(chǎn)雪改矮良嶺將燭其吸折漏舊鏟年盞限領(lǐng)由8年嘴延糊長樣至1邊0年答程案猛：A解過析腐：B屬亡于踢本漠期天發(fā)回生醬的甲交碑易命或奪事宗項(xiàng)存與帝以蒼前遷相汽比帆具慮有客本院質(zhì)著差歷別雁而好采腿用填新科的征會(huì)液計(jì)箭政策缸。鑒不灣屬碰于販會(huì)噸計(jì)眾政乒策院變迅更螞。對(duì)騙初吃次辱發(fā)燙生尖的成或肢不橋重珍要航的掏交榴易南或峽者志事他項(xiàng)蹄采考用貿(mào)新殘的損會(huì)竊計(jì)粱政歪策賄不布屬議于烤會(huì)巡壽計(jì)葡政惜策復(fù)變斷更塞，C不弄選D屬越于港會(huì)貼計(jì)岔估納計(jì)荷變后更竿，愈所打以下不兇選（甩三繞）原會(huì)潑計(jì)延政掙策識(shí)變醋更彎的礙會(huì)捕計(jì)賴處塑理吵方劣法發(fā)須生澤會(huì)漿計(jì)侵政亦策堤變腳更談時(shí)懲，赴有督兩馬種勤會(huì)棋計(jì)如處延理機(jī)方脫法建，子即便追筆溯女調(diào)勺整功法棋和脹未瓜來滋適驅(qū)用璃法古，育兩繭種癥方弓法喊適考用刃于交不我同鼻情揚(yáng)形灰。1息.追標(biāo)溯底調(diào)澡整品法追挑溯宜調(diào)共整戒法彎是效指墾對(duì)皮某睜項(xiàng)作交廢易泰或宅事抱項(xiàng)付變某更蟲會(huì)是計(jì)錯(cuò)政床策懼時(shí)恒，檔如床同增該傷交薦易綢或嬌事迅項(xiàng)宗初些次必發(fā)支生時(shí)時(shí)違就談開潑始框采慰用引新笑的悼會(huì)軌計(jì)校政聚策劈燕，匯并厭以職此挨對(duì)近相亮關(guān)醫(yī)項(xiàng)廢目群進(jìn)焰行疏調(diào)但整國的農(nóng)方棵法。2恐.未蘇來搬適垂用折法未擇來督適刪用島法漸是瞞指徹將鏟變冒更甘后州的捏會(huì)束計(jì)大政兼策棍應(yīng)瘋用超于章變掃更榜日避及獵以創(chuàng)后洞發(fā)庭生完的浙交暈易階或蠻者銅事纖項(xiàng)姻，猾或眼者尼在為會(huì)病計(jì)虧估胞計(jì)末變禍更確當(dāng)羊期畜和窯未案來閑期狀間房誠確賢認(rèn)脆會(huì)扭計(jì)掩估奇計(jì)尖變頭更粗影芳響扇數(shù)秧的召方畝法旱。3著.會(huì)佩計(jì)公政物策購變腰更要的撐會(huì)診計(jì)濤處血理壁方棕法垃的舅選鄰擇雄應(yīng)箱遵疑循噴的鬼原牲則（1）工法賀律為、坑行多政盲法型規(guī)立或坦者床國權(quán)家暖統(tǒng)胞一砍的增會(huì)遷計(jì)半制象度肢等筒要充求晃變纖更稠的餅情旺況退下嗎，龜如貍果謊國重家美發(fā)衰布擇了柳相鴿關(guān)趴的眠會(huì)距計(jì)槳處涼理革辦取法猾，編則境按毀照動(dòng)國疲家敲發(fā)廳布揀的陪相騾關(guān)券會(huì)旺計(jì)眾處眼理街規(guī)登定快進(jìn)羨行接處聞理槳；虎如睛果死國秒家艱沒拿有協(xié)發(fā)桑布問相惱關(guān)朱的暖會(huì)以計(jì)請(qǐng)?zhí)幊抢硌甾k牙法膠，票則獵采劉用緞追黃溯舞調(diào)討整怠法博進(jìn)董行蒜會(huì)壟計(jì)剩處騎理銷。（2）思會(huì)蔽計(jì)拆政原策懇變殿更統(tǒng)能曠夠固提民供移更墊可縫靠菌、副更涂相被關(guān)纖的墊會(huì)補(bǔ)計(jì)梨信襖息均的辛情恨況彈下帝，弟企封業(yè)蹲應(yīng)擔(dān)當(dāng)紗采蓮用呢追控溯殺調(diào)倦整票進(jìn)乏行輝會(huì)斤計(jì)逝處勤理外。（3）哭確秒定弦會(huì)棟計(jì)頸政寶策乒變吵更壺對(duì)新列炭報(bào)疾前炎期臣影觸響頸數(shù)仗不獄切橡實(shí)罰可崗行未的榮，勢應(yīng)五當(dāng)曠從缸追供溯論調(diào)傲整詳?shù)乃Ｗ畹V早巷期墾間居期充初吩開死始儉應(yīng)纏用盆變腥更教后偽的復(fù)會(huì)萬計(jì)