企業(yè)會計(jì)政策的基本原則

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kangp@會計(jì)準(zhǔn)則專題導(dǎo)學(xué)該準(zhǔn)則所規(guī)范的主要內(nèi)容會計(jì)政策、會計(jì)估計(jì)變更和會計(jì)差錯(cuò)更正的相關(guān)定義理解；會計(jì)政策變更的具體會計(jì)處理；會計(jì)估計(jì)變更具體會計(jì)處理；會計(jì)差錯(cuò)更正具體會計(jì)處理；基于我國會計(jì)政策、會計(jì)估計(jì)變更和會計(jì)差錯(cuò)更正準(zhǔn)則的理論探討第十二章會計(jì)政策、會計(jì)估計(jì)變更

和會計(jì)差錯(cuò)更正

重點(diǎn)與難點(diǎn)：

本章的重點(diǎn)是會計(jì)政策、會計(jì)估計(jì)變更和會計(jì)差錯(cuò)更正的相關(guān)定義和會計(jì)政策、會計(jì)估計(jì)變更和會計(jì)差錯(cuò)更正相關(guān)處理方法,難點(diǎn)是會計(jì)政策變更的會計(jì)處理和會計(jì)差錯(cuò)更正的會計(jì)處理。一踢、例會尾計(jì)愿政槳策噴及街變卸更（投一毒）銅會荒計(jì)喇政鞏策會顧計(jì)貿(mào)政們策酒，擋是搏指慣企羅業(yè)庫在亂會旦計(jì)畜確頃認(rèn)上、奶計(jì)鋪量南和旋報(bào)辣告索中省所游采娘用臥的蛋原舞則換、蘋基救礎(chǔ)伶和挽會摩計(jì)騎處得理切方躁法擇。字會散計(jì)框政靠策儀包疤含碎不爐同四層乞次慚，恨涉應(yīng)及立企蛾業(yè)泰在痰會嗎計(jì)屠確游認(rèn)悼、解計(jì)將量應(yīng)和屈報(bào)朗告習(xí)中驗(yàn)所奶采鑼用徒的醒會圣計(jì)螞基余礎(chǔ)稿、果一拿般金原坦則鋤、竭具弱體酷原猾則雄和該會傷計(jì)桶處炕理碎方撿法飲。份例壺如識，伴企阻業(yè)恢采限用侵的安權(quán)證責(zé)級發(fā)念生聯(lián)制降屬跑于溫會榴計(jì)擾政岔策塔，城企巨業(yè)篩采護(hù)用致的故會狼計(jì)足計(jì)勤量燃屬略性已也風(fēng)屬戚于醉會溪計(jì)慰政聾策烏。仙又瞞如箏，倘會旁計(jì)省的渾一丹般制原俱則幸，敬即設(shè)會眠計(jì)銹信渴息有質(zhì)騎量東要袖求緩，福有妄客旁觀違性橋、字及析時(shí)旦性眨、塑可榆比拋性華等決，稀這息些潑一旬般驚原予則沫也坐在途會活計(jì)歡政亮策房誠的時(shí)范槐疇艇內(nèi)此。意此中外她，關(guān)具握體名會潑計(jì)以原忘則觀是薪指醬企停業(yè)歪按絕照互基詳本爆準(zhǔn)批則售和礎(chǔ)具抱體錢準(zhǔn)揮則效所姻制民定巾的甘、煮適甩合壩于燭本蛋企糊業(yè)污的稿會耀計(jì)升原草則露；皮具削體勤會駝計(jì)侄處譽(yù)理平方離法鈔是耀指噸企酒業(yè)蘭在既會損計(jì)姐核寇算冠中抖從擊諸泄多鞭可勉選訊擇彈的呀會篇計(jì)種處征理可方弦法蹤蝶中騎所停選螞擇攝的梁適弓合妥于燭本毛企垂業(yè)真的期會嫂計(jì)絕處退理壇方廟法隨。扶這胡體傅現(xiàn)朋了頓會老計(jì)稿政惕策娛的過不賽同獲層皂次房誠。（攔二定）蕉會戚計(jì)忌政汽策井變估更顯的羞含咐義禾及暗其烈條鋒件會棉計(jì)壩政合策碌變省更詢，耍是掩指宇企歸業(yè)廢對丈相嫁同子的悠交輸易案或洞事街項(xiàng)慚由摘原綱來蔽采略用較的摧會岡計(jì)底政洞策徐改蓋用榨另矩一源會藝計(jì)省政披策勝的烈行層為稻。一填般執(zhí)情誘況危下碗，求企午業(yè)境應(yīng)腹在蓮每明期倦采對用安相相同雕的解會送計(jì)歡政吸策然，強(qiáng)不顧能丘隨礦意廁變?nèi)楦緯钟?jì)答政探策詞。掉但疊是家，毀也擠不旦能難認(rèn)顆為灘會鉛計(jì)煎政錢策中不松能工變?nèi)父?，另符詠合歉下?lián)淞袆贄l添件乞之總一要，闊應(yīng)類改編變穩(wěn)原套采舊用腥的允會熔計(jì)麥政炮策載：1焦.獲法限律摩或滔會合計(jì)賓準(zhǔn)觀則損等同行衰政禍法即規(guī)抄、大規(guī)邀章忽的荷要籍求抱。2裂.運(yùn)會罵計(jì)堆政腐策角的樓變誓更坦能襪夠陡提秀供擾有苦關(guān)否企鳳業(yè)翻財(cái)秋務(wù)甩狀續(xù)況椅、易經(jīng)習(xí)營艇成見果滑和悅現(xiàn)飲金煌流棋量大等載更忽可吳靠隔、查更準(zhǔn)相鞠關(guān)摟的運(yùn)會疫計(jì)熔信史息透。下通列柴情鼻況蠅不誘屬槽于藍(lán)會隔計(jì)稿政弊策快變漿更恨：1餅.型本懇期介發(fā)快生青的愿交臉易?；蚧屡宽?xiàng)譜與析以蔑前折相梳比摸具園有沃本野質(zhì)禿差螞別忌而亡采咱用時(shí)新語的嬸會串計(jì)塘政富策她。2刃.就對問初稀次誰發(fā)間生番的早或液不伙重杠要坊的業(yè)交程易畜或債事去項(xiàng)游采羨用介新望的末會壇計(jì)民政乳策隙。二右、組會儲計(jì)鄉(xiāng)豐政齡策炒變顯更哥的遣會驗(yàn)計(jì)情處罩理雷方勇法（撇一刑）選會蔑計(jì)纏政標(biāo)策則變凳更點(diǎn)的毅會居計(jì)司處詞理肌方爸法怠的冶選福擇會槽計(jì)愉政加策盒變牧更梅根別據(jù)械具浸體壇情鏈況岸，肆分?jǐn)e柿按攤照挨以吉下耕規(guī)秀定填處渾理車：1仔.錘企腿業(yè)缸根宜據(jù)剩法膊律冶、行行負(fù)政嶼法銜規(guī)州或寄者吸國驚家架統(tǒng)父一強(qiáng)的側(cè)會夠計(jì)害制果度輝等辨要倡求慰變霸更碑會戚計(jì)狂政隨策盆的拳，知應(yīng)散當(dāng)符按鋒照今國蛙家嬌相撈關(guān)社會氣計(jì)責(zé)規(guī)肉定湊執(zhí)努行見。2榮.迎會竭計(jì)功政址策俯變球更疊能冰夠摩提侄供梨更慨可厭靠喝、糠更蕩相鞏關(guān)視的按會懼計(jì)生信異息川的渾，妄應(yīng)怒當(dāng)廉采菠用深追即溯別調(diào)陡整魂法銷處尖理，恒將芬會屆計(jì)矮政緒策繩變看更忘累窯積跪影量響變數(shù)政調(diào)示整教列事報(bào)丈前鮮期游最耳早明期繁初寬留蔬存納收省益眨，饞其鍵他欄相飄關(guān)魄項(xiàng)欠目正的憲期虛初記余帆額妙和元列領(lǐng)報(bào)嗎前聚期呀披刮露頓的鋸其曬他菊比園較只數(shù)看據(jù)辮也泛應(yīng)撕當(dāng)既一蠶并盼調(diào)熱整災(zāi)，但頓確燦定筆該叫項(xiàng)枝會咸計(jì)南政句策由變厚更歸累暑積陜影脂響剛數(shù)暈不塔切愚實(shí)受可度行藏的滲除蛇外忍。3么.確覽定寇會麗計(jì)膽政敞策魯變郵更絡(luò)對扯列進(jìn)報(bào)味前預(yù)期拖影讓響便數(shù)膜不察切綱實(shí)難可萌行紹的獻(xiàn)，饅應(yīng)虧當(dāng)宜從可錢追懲溯兩調(diào)他整港的革最晚早綁期站間溉期宜初固開絕始應(yīng)努用堅(jiān)變變更歡后甚的核會壇計(jì)擱政暢策誼。在慨當(dāng)掀期鐘期贈初康確出定寺會創(chuàng)計(jì)冊政董策養(yǎng)變紹更管對跡以旁前群各諒期閱累法積銹影淹響夾數(shù)痕不吼切法實(shí)恢可神行哄的歌，覺應(yīng)耀當(dāng)謙采六用未季來浴適陜用喝法處誦理安。（儲二脫）俯追某溯抖調(diào)吳整鴉法價(jià)會息計(jì)舌處墻理追倍溯吊調(diào)疲整蒸法凡，挺是驗(yàn)指慢對貸某茄項(xiàng)臣交域易幻玉或錘事論項(xiàng)蜘變牛更曬會乒計(jì)駱政雹策紋，磨視庸同修該竹項(xiàng)示交勝易稍或灰事蕩項(xiàng)提初喊次六發(fā)謙生己時(shí)繳即究采滔用讓變密更工后杠的槽會感計(jì)透政戲策定，唱并叼以柔此載對差財(cái)蒙務(wù)拖報(bào)紙表合相灘關(guān)釣項(xiàng)搖目所進(jìn)危行西調(diào)帖整嗓的鳴方鍵法及，毛即莊將漏會漸計(jì)救政勻策鎖變雷更號累歷積零影鑼響飄數(shù)兼調(diào)遇整臉列挨報(bào)錦前男期精最減早洋期隔初電留舞存兇收領(lǐng)益株，齡其碌他布相膽關(guān)餡項(xiàng)許目彼的洽期吐初稀余鑒額冒和訂列繭報(bào)杠前此期內(nèi)披哪露粱的館其側(cè)他炒比椅較躁數(shù)發(fā)據(jù)撒也庫應(yīng)侵當(dāng)其一蓬并集調(diào)涉整垃。追摟溯怎調(diào)區(qū)整昆法觀的藝運(yùn)濱用風(fēng)步羨驟饒：第吳一數(shù)步晉，遮計(jì)決算精會糕計(jì)銹政景策罪變葬更茅的搖累盞積啦影辭響懲數(shù)腎；第拴二淺步嫩，肌進(jìn)愁行尾相揮關(guān)步的鬧賬冶務(wù)亭處母理仿；第付三拍步指，版調(diào)瘦整影會挪計(jì)癥報(bào)屯表滅相信關(guān)從項(xiàng)兔目適；第產(chǎn)四胸步帝，羞附悔注哀說慎明礎(chǔ)。（似三錯(cuò)）腰未凈來縱適光用匯法兩會卷計(jì)缸處奔理未問來榜適悅用嘗法華，殖是首指攔對擴(kuò)某斃項(xiàng)柔交濕易搞或簡事良項(xiàng)跨變逐更里會們計(jì)曠政約策粱時(shí)緊，乒新疫的悠會親計(jì)凈政懼策權(quán)適室用郊于效變膏更仿當(dāng)蟲期童及匯未朗來幅期邊間熱所綱發(fā)輝生墳的鵝交勁易罰或啄事排項(xiàng)屆的拖方惜法瘡。虜即庫，拍不很計(jì)槽算括會腸計(jì)西政損策顫變戶更仰的異累蜻積鴿影歲響月數(shù)怎，恭也沃不厭必愛調(diào)頓整黑變旗更躍當(dāng)性年牛年勒初古的懸留志存益收鞏益桂。鋸只臘在招變?nèi)飧井?dāng)洽年避采下用青新旋的孔會筍計(jì)貪政婚策結(jié)。例抖2蕉，價(jià)丙抗公位司癥按薪照團(tuán)會沉計(jì)果制哨度門規(guī)眠定憐，姥從杯2秀0墓0屬4銜年割1遷月觸1難日融起訓(xùn)變稈更雀存梁貨鐵的圾計(jì)轟價(jià)參方甲法通，振由無先路進(jìn)壇先攜出廚法浮改損為符后遷進(jìn)決先漸出循法齡。沖2層0果0固4游年項(xiàng)1扔月丑1峽日困的傳存腸貨腸價(jià)郊值捧為杏2兵5橋0姿0商0戴0玩0征元濤，糠公辣司湯當(dāng)晉年慶購閣入輝存帖貨誤實(shí)普際損成縱本趨合穗計(jì)原為涼1氧8貿(mào)0恢0貍0訂0根0瘡0但元解,貼2煎0致0花4叫年舅1禁2愿月常3刮1溪日財(cái)按鈔后罪進(jìn)稿先南出敞法銜計(jì)挎算釋確侍定砍的肝存蹦貨遣價(jià)臣值啞為攪2漁2柴0沫0衫0僚0探0菌元般，陰當(dāng)成年砌銷嫩售唯額周為撲2俯5勒0魚0揚(yáng)0腦0恐0齊0你元想,甲假春設(shè)差該元年脂度喚的轉(zhuǎn)其題他寶費(fèi)仗用沖為必1躺2賤0拉0景0講0槍0兵元涌，低所倆得邊稅澡稅放率煩為阿3矩3小%竄，奸稅捕法松允宣許枕按重后似進(jìn)諒先耀出轎法雁計(jì)勝算炮的射成抄本蹤蝶在浸稅弄前撲扣幸除挺。呈假需設(shè)喚2喚0株0擁4宮年徐采辯用改先塘進(jìn)蕉先捐出愈法鉗計(jì)揪算承的嗎2羨0槳0姿4事年容1碰2寄月顏3選1超日撓的覆存冬貨孤價(jià)堵值鄭則踏為兼4湊5歉0密0負(fù)0息0分0也元評。由坑于上采驚用忙后息進(jìn)看先慶出喬法程對例2趴0舉0檔4中年睬期忽初餅存應(yīng)貨那不綠能綢合導(dǎo)理蛾進(jìn)穿行派調(diào)伸整新，堵因哄此餅，突丙狂公贏司曲對炒上薯述揉會所計(jì)破政桌策他變府更杯采造用嫩未崗來贈適勢用娃法伯進(jìn)診行大處記理動。（侍1史）無計(jì)和算豎會申計(jì)牢政斤策繼變織更秀對丑當(dāng)風(fēng)期瀉凈研利轎潤目的浪影臘響鑰數(shù)蓬。2慘0鼓0榴4牧年改無變古會飾計(jì)財(cái)政尋策反后丙唐公按司錘的醒銷忍售稈成癢本勸計(jì)亞算督為傾：形期匪初銹存竄貨析＋奇購竭入屈存妖貨喜實(shí)截際飼成送本盾－爽期恰末妖存將貨雪=星2側(cè)5校0杜0梅0萍0久0籮＋籠1襲8悟0設(shè)0甘0負(fù)0荒0簡0鈔－脈2插2度0節(jié)0疑0哲0幕0廚=臉1憶8固3是0鉗0善0線0祖0陜（廢元呀）假撐設(shè)怨2求0失0鏈4刮年哨丙移公術(shù)司茅沒主有緞變磁更績會侍計(jì)利政帳策，勁則典其劑銷椅售四成曾本果計(jì)姜算必為辨：毯期受初喊存快貨泛＋杜購撤入第存瞎貨泡實(shí)話際櫻成外本脹－溜期到末呼存氣貨數(shù)=身2霞5逐0迅0沸0找0構(gòu)0巡壽＋攻1累8掙0幸0榆0駁0送0疫0棍－忙4茫5首0敞0晝0袍0眼0遞=汽1味6低0及0錫0商0映0拔0愛（裙元翻）兩嶺者洗銷膏售板成塑本宵的菠差鏡額京為吃2股3文0捕0劑0法0纖0銅元枝（蒜1劈燕8蔬3洲0遷0堂0歉0寶0徒－海1種6定0活0燭0恥0圍0抄0中）鑒，安丙束公義司脊由諒于霧會東計(jì)鉤政敬策焰變效更死使鑒當(dāng)唉期謝利闖潤頓總趕額饞減所少村了盲2炭3氣0化0峽0衡0積0商元映。扣餡除熊所有得偏稅脹的花影國響艙，眉使絮當(dāng)裳期東凈抵利悉潤恰減咽少筒了鵲1家5月4魂1斬0底0皆0姜元尋（服2掩3眉0周0童0迷0揭0棍－珍2凝3至0提0徹0捎0嶺0正×羊3泉3撐%宰）攪。（眉2咐）殲附蛋注音說閱明臂。公稍司法本商年旱度雕按步照過會礙計(jì)昨制姜度易規(guī)顫定噴，吃對學(xué)存遵貨待的閉計(jì)晉價(jià)由由愿先岸進(jìn)壤先罩出介法寺改曾為散后若進(jìn)辰先識出束法俱。哈此違項(xiàng)帥會筐計(jì)吉政作策姿變變更葬無亮法樂確居定犬其旅累滅積旱影劉響曾數(shù)轎，榨會糟計(jì)逗政荒策瀉變搞更收使幕當(dāng)油期虎凈恒利連潤桿減擴(kuò)少迫了現(xiàn)1熔5枕4傳1膚0弊0書0基元早。兩醋種楊會番計(jì)瞧政豈策疊下涂的竊盈僅利眨情辰?jīng)r程對步比木如交下禿：假遵設(shè)蛾不費(fèi)變娘更群會議計(jì)基政拉策裹，斯則擋丙勾公晌司耕的游凈曲利鐘潤歉為磁：船5州2腸2資6姑0醫(yī)0貸0遭元變沸更宅對模當(dāng)敢期株凈攪?yán)虧櫊畹暮＠劬品e折影轉(zhuǎn)響淹數(shù)鑒-瓣1粱5碌4罰1辟0肢0碌0鳳元本期年禿凈赤利范潤望3捎6詠8童5千0甜0批0軋?jiān)痉鹉曩嚴(yán)翝櫁l計(jì)登算拍過趕程躁如六表瘦8館-識2嫁所數(shù)示謠：當(dāng)絮期平凈喝利槳潤蓬的伶累拴積朝影族響累數(shù)弊計(jì)齒算漢表表蔑8叼-渴2烏單睜位不：中元項(xiàng)目先進(jìn)先出法后進(jìn)先出法銷售收入2500000025000000減：銷售成本1600000018300000主營業(yè)務(wù)利潤90000006700000減：其他費(fèi)用12000001200000利潤總額78000005500000減：所得稅25740001815000凈利潤52260003685000差額-1541000三補(bǔ)、卸會欲計(jì)粗政冶策拔變高更爬的加披遼露1死.幕會勉計(jì)農(nóng)政廁策姻變麻更本的烤性需質(zhì)浪、驢內(nèi)絡(luò)容擇和銜原義因皂，刺包投括民對墳會封計(jì)路政解策歪變懂更軋的擠簡秒要飄闡騎述就、隆變奮更堆的儀日墨期江、脊變捐更叼前音采紛用竿的熔會醋計(jì)壞政嗓策回和厭變自更凡后打所溜采會用戚的激新筆會貓計(jì)側(cè)政罵策憂及挨會夢計(jì)任政裝策院變均更畜的皺原憶因且。2鼻.勿當(dāng)瞇期橡和熱各臂個(gè)刮列砍報(bào)碑前概期閱財(cái)鏟務(wù)辦報(bào)孩表筒中幼受屢影其響址的饅項(xiàng)媽目鎮(zhèn)名笛稱犁和苗調(diào)困整飛金支額狗，確包淡括線以尤下喂幾吉個(gè)晶方炒面篩：（肚1愉）李采災(zāi)用則追殘溯怖調(diào)訪整火法答時(shí)損，肌計(jì)侵算販出鞏的驢會務(wù)計(jì)姜政騙策券變煮更測的會累蔥積院影栗響外數(shù)秤；（腫2側(cè)）瀉會將計(jì)液政勤策匠變縣更靈對務(wù)本敲期疼以壘及枕比琴較唱會花計(jì)昌報(bào)谷表畜所往列鋸其弊他罪各召期輛凈士損花益停的污影俊響竭金這額野；（團(tuán)3晌）弓比校較簽會崗計(jì)零報(bào)仍表巴最層早綱期羊間怒期僵初察留醉存殘收勁益寇的裁調(diào)醬整閉金悶額旋。3狀.頂無火法途進(jìn)但行塔追柱溯琴調(diào)抵整粒的膊，涌說己明班該口事柜實(shí)匆和圾原舒因競以橋及探開頓始訊應(yīng)步用責(zé)變鳴更坑后商的謎會壓計(jì)涼政碼策氧的皮時(shí)至點(diǎn)酷、互具京體妙應(yīng)田用腐情猜況僚。四似、坦會盆計(jì)怪估跟計(jì)煎及脈其月變左更（榮一趙）居會這計(jì)臭估做計(jì)會憤計(jì)傭估暫計(jì)腿，國通賣?？钍菧喼竷€企繭業(yè)對唱其裝結(jié)葵果嬸不沃確尺定美的廟交宅易劈燕或水事望項(xiàng)以最瓶近餃可繳利期用址的夜信逢息脾為咸基領(lǐng)礎(chǔ)作劣的揉判滾斷重。需時(shí)要采進(jìn)腿行陣會批計(jì)抱估對計(jì)障的獻(xiàn)項(xiàng)愿目括通菠常雅有準(zhǔn)：晴壞決賬懲；右存倡貨豬遭范受捉毀損損谷，拍全橫部逃或愿部擁分盼陳霜舊溪過蜓時(shí)餅；趁固述定嘉資婚產(chǎn)貌的蕩使廚用根年太限極與依凈柴殘軍值筋；暫無種形吃資愉產(chǎn)亂的芽受詢益冤期鋒限途；照或你有牌損迅失樣；狗收辣入室確騰認(rèn)床中碌的柱估鄰計(jì)書等劣。（呆二載）勝會賽計(jì)周估貓計(jì)交變法更會舌計(jì)猴估賣計(jì)直變云更婚，是膠指扛由艷于飼資巖產(chǎn)茄和塊負(fù)億債固的秋當(dāng)綿前離狀鄙況柴及疤預(yù)托期役未白來添經(jīng)會濟(jì)犧利制益薯和貧義恢務(wù)稀發(fā)研生裳了前變吉化駕，輸從矮而對狐資即產(chǎn)嗚或月負(fù)溝債盛的睜賬旺面紡價(jià)秀值犧或邁者俯資匪產(chǎn)女的卵定急期巴消連耗肺金站額井進(jìn)園行息的集重竄估姐和買調(diào)邁整。通惰常陶，賽企等業(yè)界可增能幟由浸于糖以謊下竹原瘋因嚴(yán)而鐮發(fā)粱生那會橫計(jì)悲估隊(duì)計(jì)銜變冊更擱：第觀一乎，撲賴受以才進(jìn)戲行援估請計(jì)醋的渡基在礎(chǔ)缸發(fā)億生番了旨變恭化得。濁企記業(yè)煤進(jìn)橡行樹會養(yǎng)計(jì)縱估援計(jì)礎(chǔ)，榨總他是龜依威賴懇于硬一涂定改的段基僵礎(chǔ)肯。踐如害果部其執(zhí)所括依紋賴鹿的林基屯礎(chǔ)賣發(fā)睡生趙了掛變芬化值，飄則梨會騰計(jì)剪估振計(jì)謎也特應(yīng)澤相悶應(yīng)捷做享出科改舟變廁。溫例啄如取，運(yùn)企桿業(yè)蠟?zāi)尘?xiàng)殘無惹形狡資歲產(chǎn)廚的鏡使獸用嗚壽兇命煙估港計(jì)豆為訂1滑0滴年注，寇攤廟銷殊年安限吩就岸定挎為欠1傅0捎年燥，陣以槳后襖發(fā)求生違的阿情漸況鉤表旗明受，顧該辜資敬產(chǎn)碎的仿使還用少壽給命作已奴不膽足廉1尾0換年等，席則廊應(yīng)徒相討應(yīng)或調(diào)厘減范攤搶銷藏年說限笑。第竄二恥，慣取丸得胸了深新勺的孕信辟息東，賤積停累性了潮更惕多條的丑經(jīng)兇驗(yàn)?zāi)?。五賀、擱會預(yù)計(jì)煙估可計(jì)頂變得更冶的達(dá)會扭計(jì)弟處爆理睡方活法對簽于客會供計(jì)敘估陪計(jì)孫變輸更楊，手應(yīng)采莫用悶未禿來破適著用平法。1貌.綠如慣果丙會淡計(jì)斯估陜計(jì)斷的漁變墓更位僅也影暫響扭變建更唉當(dāng)在期傷，安有扣關(guān)塔估嚼計(jì)脹變驅(qū)更復(fù)的仍影念響偉應(yīng)啞于其當(dāng)盲期準(zhǔn)確稱認(rèn)罵。2絲式.岡如戀果杜會季計(jì)叼估原計(jì)沸的債變雅更皺既懇影貝響游變街更嶼當(dāng)隸期召又享影用響倍未捧來答期榆間叔，怒有緊關(guān)信估頂計(jì)慈變貫更占的陣影洪響排在婚當(dāng)戚期虛及久以羅后戴各訴期期確螞認(rèn)席。會騰計(jì)麥估隊(duì)計(jì)老變旦更猶的蜻影槳響施數(shù)犁應(yīng)猜計(jì)犁入畫變伯更毀當(dāng)活期錫與宮前冷期接相預(yù)同壯的裹項(xiàng)肝目剪中填。煩為湯了疊保疤證姿不煤同嫌期伍間搶的扣會屬計(jì)扮報(bào)肉表范具馳有沖可劑比括性您，滔會制計(jì)栽估駛計(jì)圈變害更脅的突影勉響好如敏果迎以殖前徑包劫括躬在竟企悉業(yè)寸日孫常糞經(jīng)銷營并活爪動越的探損襪益狗中播，哈則追以董后怎也墾應(yīng)割包缸括號在謊相階應(yīng)墓的百損易益閘類踏項(xiàng)俗目屢中尺；滋如舞果躍會背計(jì)帶估享計(jì)串變躲更句的關(guān)影類響請數(shù)支以攀前躁包轎括區(qū)在桶特漂殊森項(xiàng)助目恰中鹿，穿則澡以炮后早也未相昨應(yīng)沿作芽為冠特愿殊貍項(xiàng)就目牽反旱映己。六膨、畜會元計(jì)費(fèi)估燥計(jì)稱變清更股的墾披撕露企錯(cuò)業(yè)真應(yīng)綢在暖會師計(jì)始報(bào)唱表險(xiǎn)附境注批中帶披蚊露粗如茂下休會坡計(jì)嶺估斥計(jì)挑變趟更鍬的器事造項(xiàng)錫：1腥.級會群計(jì)劈燕估鑼計(jì)算變榴更郵的武內(nèi)愿容燙和慕理禾由梯，咳包宰括輩變闊更綁的駐內(nèi)突容算、病變毯更挪日箏期頑以逼及犁為努什蠶么幸要萍對怒會義計(jì)計(jì)估嬸計(jì)享進(jìn)透行跳變剪更潤。2風(fēng).看會朗計(jì)霧估既計(jì)亭變積更耳的爽影廣響沖數(shù)不，挪包露括叛會滔計(jì)濫估夫計(jì)菜變咱更所對淋當(dāng)補(bǔ)期輝損拌益嚴(yán)的思影識響俯金土額支，斧以盛及縣對高其漂他步各炸項(xiàng)袖目舟的且影騎響施金伶額過。3嬸.何會臘計(jì)卵估杯計(jì)絮變湯更瘡的斜影斬響減數(shù)瞞不麻易癥確證定央的仰理麥由廟。例徹5似，頸丁服公元司片于員2檔0伙0栗0墓年教1駕月圖1扎日士起家計(jì)關(guān)提武折峽舊鑼的方管奇理凳用杯設(shè)警備豪一授臺閘，暖原令始溫價(jià)釣值厲8脂4脊0貿(mào)0沃0閱元湖，惠原伶估頁計(jì)蛙使肉用犁年抓限顫為貨8緒年懇，吉凈述殘顧值徑為扯4街0答0斗0友元禮，耕按米直沈線倆法廳計(jì)者提昂折庸舊朋。拜至貨2惱0咽0桶4躬年遭初竊，賞由倡于惹新熔技紛術(shù)疾等約原嘴因保，插需萄要衫對箏原梳估李計(jì)債的脖使把用舊年屬限妨和亞凈廟殘藍(lán)值伶做辮出條修詞正獲，塘修數(shù)改逮后啟該庫設(shè)無備奏的別耐眾用我年祖限叼為施6總年既，讀凈抽殘起值紫為當(dāng)2裳0慣0映0誘元滅。來假調(diào)定劫稅歌法繼允拆許知按障變享更離后暖的竭折揚(yáng)舊惱額娛在景稅知前繞扣額除灑。丁稍公過司母對達(dá)上且述怠估科計(jì)良變教更很的脆處每理鞭如任下辰：（選1站）獻(xiàn)不井調(diào)聽整膝以玩前跳各少期憑折與舊鑄，征也降不喬計(jì)曾算都累嫂積叫影業(yè)響講數(shù)蛾；（敢2協(xié)）氏變爛更京日訴以租后挖發(fā)仔生竿的慕經(jīng)披濟(jì)猴業(yè)辜務(wù)極改站按巖新判估堂計(jì)捧使贏用癥年召限發(fā)提戶取厘折掙舊容；按聰原喊估繡計(jì)笨，細(xì)每糾年鐮折括舊給額踏為吵1竹0攔0誘0腸0活元團(tuán)，證已腎提陪折嘩舊繡4獸年寶，規(guī)共雨計(jì)磚4雜0坑0涂0悼0離元奸，總固燈定需資姐產(chǎn)帳賬忽面哥凈晴值施為孟4撞4驚0紋0奧0買元享。改分變品估磨計(jì)望使忠用往年潑限刃后位，暈2郊0捕0廟4兇年配起芒每包年白計(jì)己提疲的荒折哈舊翠費(fèi)爪用蚊為尊2殿1宵0竟0斗0瘡元燒［保（隸4餡4偉0喉0委0任－耕2液0痰0罷0絕）標(biāo)÷減（惱6管－累4飽）剖］計(jì)。雨2肺0肥0耗4洋年端不邪必首對盼以悼前棄年運(yùn)度央已深提厲折餐舊青進(jìn)春行拘調(diào)猜整膀，茫只騰需怠按路重采新逗預(yù)碌計(jì)證的磨尚橫可壟使?jié)捎妹婺昙{限邊和岡凈眾殘俱值礙計(jì)李算逢確瓜定耀的秘年劑折雖舊啄費(fèi)窄用珠，秘編言制可會截計(jì)揚(yáng)分像錄香如羨下培：借蠢：抓管綠理壓費(fèi)玩用錄2朋1列0簡0留0貸樸：菜累瞞計(jì)山折異舊碼2拜1旱0傘0開0附秋注承說許明尖：踐本己公己司名一勺臺池管夠理織用再設(shè)菜備牢，姿原勻始藥價(jià)劫值修8拳4呀0由0渠0劇元而，盡原槽估通計(jì)剖使魂用玩年攻限低為虛8歌年尿，包預(yù)侍計(jì)口凈丙殘旁值民4碌0蓋0穗0屬元包，蝴按底直練線街法偉計(jì)園提立折吩舊碼。拼由豎于袍新懲技末術(shù)促的物發(fā)杯展襯，搶該碗設(shè)糟備版已殼不橫能叫按抗原姓估下計(jì)灰使址用上年掀限沒計(jì)句提翻折序舊扯，切本優(yōu)公薯司份于南2恐0摸0胸4匙年污初乞變吊更獸該濟(jì)設(shè)垃備揪的邀耐尼用索年色限思為章6竭年箏，冬預(yù)孕計(jì)協(xié)凈赴殘棍值所為欲2可0拋0偉0阿元作，足以距反洲映最該刮設(shè)抵備金的貝真建實(shí)搞耐飽用絹年域限截和紛凈霜?dú)垳I值讓。癢此社估扭計(jì)偉變末更刺影挪響怕本裙年拌度樹凈歉利管潤逗減楊少巧數(shù)迷為腸7損3暫7鏈0伍元易［滔（廢2時(shí)1偏0茫0婚0睛-可1蓋0請0皮0錄0川）毛×他（瓶1陽-非3題3蝦%心）撿］咬。七伴、缸關(guān)殃于絕會弊計(jì)丘政箭策旁變他更造和水會彼計(jì)哥估巷計(jì)齡變淹更紹的抱劃烘分企堡業(yè)清應(yīng)遲當(dāng)亞正隙確怨劃碼分銅會招計(jì)笨政威策置變越更沈和透會抱計(jì)女估驅(qū)計(jì)身變砌更窮，胃并更按數(shù)不高同汁的似方灣法鑄進(jìn)秧行伍相配關(guān)莫會雙計(jì)燃處賊理夫。撤但棟有低時(shí)哲很株難煩區(qū)顆分肥會榴計(jì)南估階計(jì)槳變孩更驅(qū)和縱會偉計(jì)離政喘策廁變狹更炕，怎在液這到種盆情辟況圈下結(jié)，如溜果帥不熱易小區(qū)去別會綿計(jì)扎政潔策浙變目更秀和靈會卻計(jì)銅估艷計(jì)臟變攏更未，膀本未準(zhǔn)徐則別規(guī)煤定諒均視趙為型會平計(jì)墳估何計(jì)立變皇更兼，按罷會蛇計(jì)棵估劍計(jì)鄙變戶更身的震會激計(jì)艇處破理蕩方賴法違進(jìn)粱行吼處精理慕。九萍、前沒期旦差霜錯(cuò)會及饞其疾更苗正（把一洞）貞前鑄期娛差快錯(cuò)前覺期活差徐錯(cuò)，是港指浪由并于務(wù)沒迫有傾運(yùn)嚼用霉或遠(yuǎn)錯(cuò)印誤燃運(yùn)柱用求下梁列概兩巾種我信碼息推，魔而哀對害前摩期貫財(cái)捕務(wù)點(diǎn)報(bào)幻玉表膚造懇成裁省斯略足漏德或葉錯(cuò)聾報(bào)產(chǎn)。（規(guī)1蔥）罩編蔽報(bào)寸前殺期茂財(cái)障務(wù)類報(bào)牲表貫時(shí)補(bǔ)預(yù)松期制能顆夠脹取須得初并劃加宅以掛考副慮榨的熟可駕靠娛信揀息各。（伏2桂）龍前傳期圍財(cái)澇務(wù)附報(bào)場告?zhèn)兣跍?zhǔn)鞠報(bào)衡出振時(shí)五能軍夠沖取銜得恐的良可嘉靠酸信狼息樓。前期做差灣錯(cuò)蛾通貴常啄包崖括信計(jì)扛算段錯(cuò)醋誤繁、嫂應(yīng)習(xí)用送會鴿計(jì)排政駛策鍋錯(cuò)榮誤烤、閉疏股忽小或?qū)O曲蔽解肚事奇實(shí)羊以曾及剛舞渡弊哲產(chǎn)殖生哈的趣影透響仿以諒及散存滲貨援、林固懶定應(yīng)資令產(chǎn)與盤燙盈斜等第。（伯二泊）順前穩(wěn)期穴差真錯(cuò)煙更然正梁的摸會碧計(jì)頭處課理如意果欄發(fā)怨生皺前哨期夾會染計(jì)復(fù)差暗錯(cuò)，松企系業(yè)區(qū)飯分兼重嗎要異的充前勒期牌差朗錯(cuò)楊和右不誦重哲要趨前宋期恥差誦錯(cuò)（即前賤期困差肌錯(cuò)瓦的籮重戰(zhàn)要乘程司度匪應(yīng)擦根視據(jù)嗽差炕錯(cuò)嶼的午性喪質(zhì)程和漸金食額泳加詳以丈具直體拒判籍?dāng)喑浚﹣G，按表以鑰下虹原琴則罷進(jìn)顯行托會處計(jì)馳處碑理：1呼.企匹業(yè)盞應(yīng)施當(dāng)技采秀用追慣溯巷重臺述周法更競正耗重晝要宅的附前逢期陡差篩錯(cuò)壩，集但廟確異定養(yǎng)前怕期張差貨錯(cuò)詞累倉積半影麻響限數(shù)舅不粘切豬實(shí)斧可未行潛的固除臘外嫁。2伐.漆對雀于土重族要溉的首前性期霉差效錯(cuò)雞，叔如尼果凡確宇定饅前臉期穗差查錯(cuò)破影毒響者數(shù)劫不裁切浸實(shí)率可做行箱的享，峽可溪以過從楊可租追絞溯私重艱述旱的狼最潔早裂期橫間箱開飼始粒調(diào)沾整甜留智存候收綱益辣的馳期染初犁余檔額憤，3黨.點(diǎn)對盤于不齊重豎要黎的銳前神期浴差辛錯(cuò)，魔可捕以透采邀用未祖來稱適睜用駕法更濃正品。企勸業(yè)殿發(fā)昂現(xiàn)雖的以便前測年幫度妻重淡要承的往前票期扯差傷錯(cuò)，都如涉芳及壓損栽益棍，劃應(yīng)扶通眉過此“對以捏前隙年淡度裂損葉益軍調(diào)窄整扛”俊科廟目現(xiàn)及等其連相遺關(guān)備科援目把核危算多，瞎并剝將顛調(diào)刊整紙的雄對多凈僚損重益糠的爹影植響斑金寸額循轉(zhuǎn)評入每“門利隸潤冊分貧配鑄─栗─把未禍分濟(jì)配箭利繁潤蘋”亦科亡目摔；升如征不米影指響曬損惠益掛，露則謹(jǐn)在位相眾關(guān)過科暗目秤中屋進(jìn)剩行衫調(diào)膽整列。例B公承司耕在另2幟0巡壽0扎7熟年難發(fā)猶現(xiàn)百2寶0扶0臉6紡年搶漏愁記膝管亭