高級(jí)財(cái)務(wù)會(huì)計(jì)第章會(huì)計(jì)政策會(huì)計(jì)估計(jì)和前期差錯(cuò)

《高級(jí)財(cái)務(wù)會(huì)計(jì)》【知識(shí)目標(biāo)】理解會(huì)計(jì)政策及其變更、會(huì)計(jì)估計(jì)及其變更、前期差錯(cuò)的概念；掌握會(huì)計(jì)政策變更、會(huì)計(jì)估計(jì)變更以及前期差錯(cuò)更正的會(huì)計(jì)處理方法。

【能力目標(biāo)】通過(guò)本章的學(xué)習(xí)，能夠?qū)?huì)計(jì)政策變更、會(huì)計(jì)估計(jì)變更進(jìn)行會(huì)計(jì)處理，會(huì)對(duì)前期差錯(cuò)進(jìn)行更正。

第二十二章會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正第一節(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。

原則，是指企業(yè)按照國(guó)家統(tǒng)一的會(huì)計(jì)核算制度所制定的、適合于本企業(yè)的會(huì)計(jì)制度中所采用的具體會(huì)計(jì)原則；

基礎(chǔ)，是指為了將會(huì)計(jì)原則應(yīng)用于交易或者事項(xiàng)而采用的基礎(chǔ)，主要是計(jì)量基礎(chǔ)（即計(jì)量屬性），包括歷史成本、重置成本、可變現(xiàn)凈值、現(xiàn)值和公允價(jià)值等；

會(huì)計(jì)處理方法，是指企業(yè)在會(huì)計(jì)核算中對(duì)于諸多可選擇的會(huì)計(jì)處理方法中所選擇的、適合于本企業(yè)的會(huì)計(jì)處理方法。例如，長(zhǎng)期股權(quán)投資的具體會(huì)計(jì)處理方法、壞賬損失的核算方法等。第二十二章會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正第一節(jié)會(huì)計(jì)政策及其變更企業(yè)在會(huì)計(jì)核算中應(yīng)當(dāng)披露重要會(huì)計(jì)政策，不具有重要性的會(huì)計(jì)政策可以不予披露。

判斷會(huì)計(jì)政策是否重要，應(yīng)當(dāng)考慮與會(huì)計(jì)政策相關(guān)項(xiàng)目的性質(zhì)和金額。

企業(yè)應(yīng)當(dāng)披露重要會(huì)計(jì)政策主要有發(fā)出存貨成本的計(jì)量方法、長(zhǎng)期股權(quán)投資的后續(xù)計(jì)量、投資性房地產(chǎn)的后續(xù)計(jì)量、固定資產(chǎn)的初始計(jì)量、無(wú)形資產(chǎn)的確認(rèn)、非貨幣性資產(chǎn)交換的計(jì)量、收入的確認(rèn)、合同收入與費(fèi)用的確認(rèn)、借款費(fèi)用的處理和合并政策等。第陵二悔十被二話章會(huì)板計(jì)宵政暗策縫、無(wú)會(huì)沸計(jì)亭估鞭計(jì)狹變撿更子和傲差訂錯(cuò)妻更吩正第陪一概節(jié)會(huì)牙計(jì)拌政蝴策滿及鍋其紅變睡更二數(shù)、晴會(huì)軌計(jì)襪政駝策幕變禽更會(huì)疲計(jì)品政汪策煉變臣更儉，是腿指悔企前業(yè)什對(duì)繳相羞同蒙的愚交忽易口或百事鋒項(xiàng)勒由潮原循來(lái)普采繩用魄的潤(rùn)會(huì)租計(jì)妥政個(gè)策兆改歐用擔(dān)另菌一錄會(huì)易計(jì)娘政勞策太的躬行嗚為胳。感也徹就枝是榴說(shuō)流，溫對(duì)承相浴同旋的秋交瞎易痕或拴事眾項(xiàng)港在部不恩同遷的毯會(huì)家計(jì)題期矮間適執(zhí)羊行假不證同卻的劍會(huì)婦計(jì)伙政辨策勉。在員下簡(jiǎn)述碗兩蹦種釋情絲式形莖下刮，瞎企咐業(yè)丑可抽以效變端更憂會(huì)化計(jì)沾政惕策紀(jì)：（蹈1逐）烈法鹽律柜或碌會(huì)海計(jì)謎準(zhǔn)論則馳等霧行里政敢法失規(guī)嬸、五規(guī)父章暮要嗎求挪變忌更盆。（仔2痛）歉變福更勁會(huì)逆計(jì)嘩政希策蕩后籠，而能幕夠忘提牽供玩有搏關(guān)舞企文業(yè)印財(cái)島務(wù)呀狀燭況渴、勻經(jīng)糞營(yíng)決成炊果謠和蛛現(xiàn)湖金環(huán)流卻量筒等耐更羽可丹靠憐、氣更稠相列關(guān)茅的吧會(huì)嗽計(jì)秋信癢息相。第妖二儀十魯二治章會(huì)犁計(jì)澇政捆策聾、膏會(huì)伐計(jì)此估構(gòu)計(jì)會(huì)變真更捕和肉差飛錯(cuò)須更遠(yuǎn)正第肆一壘節(jié)會(huì)蛾計(jì)攏政蠶策蔑及鏡其商變樹(shù)更以籌下樹(shù)兩喉種箭情宰形株看犯似掏屬續(xù)于判會(huì)淹計(jì)更政雀策鑒變?cè)诟鼭?，真但店并獲不城屬慶于劇會(huì)寇計(jì)小政輸策逆變聚更秒：（拆1協(xié)）繡本賄期蠟發(fā)柄生勞的選交串易結(jié)或場(chǎng)事蹄項(xiàng)清與些以元前重相跪比伴具膠有先本老質(zhì)遭差狗別僻而方采泉用應(yīng)新住的越會(huì)朗計(jì)凍政陣策縮慧。例拼如瞎，鼠企差業(yè)跑以窄往勵(lì)租匹入稅設(shè)津備尊都農(nóng)是亞采睛用豪經(jīng)懂營(yíng)轟性練租裹賃糖形剖式跟，錘因蠶此窄采緊用陪了督經(jīng)川營(yíng)擾租置賃織會(huì)越計(jì)很處頃理朋方或法歸。細(xì)而蓋當(dāng)俊年掏租粒入簽新妻的欺設(shè)緊備唯時(shí)些，囑根堆據(jù)涂租叼賃拘協(xié)貸議撈的滅具拘體蓄內(nèi)歡容螺確制定夫租哨賃燙屬券于孟融臭資前租說(shuō)賃貍，肚因霸而尋采思用踢了夾融耀資抖租籌賃露的僵會(huì)音計(jì)風(fēng)處逆理芬方輪法擠，川就葛不環(huán)屬也于抓會(huì)克計(jì)慣政軌策諸變此更桿。（頭2漫）訴對(duì)躁初赤次午發(fā)鹽生門(mén)的既或此不商重標(biāo)要烤的侵交棗易拴或悶事獎(jiǎng)項(xiàng)溜采膨用助新擾的危會(huì)夏計(jì)冷政鍛策鋼。例快如既，侮企單業(yè)濟(jì)以呀前胞沒(méi)捏有牲涉劇足紡建國(guó)造考合古同斃業(yè)鬧務(wù)足，億當(dāng)射年抵承漿接具的卡建鋼造艘合促同駱屬煙于檢首踢次精發(fā)你生乳的掙交延易隨，電因頓而祥企妙業(yè)績(jī)采平用央完粗工飲百災(zāi)分劑比希法鞠進(jìn)逼行瞞核辭算吃，念并叼不端是昨會(huì)么計(jì)型政氣策堆變蒜更暗。至售于其對(duì)穗不具重斧要漫的亭交赴易救或脈事沒(méi)項(xiàng)亦采惰用怠新吐的免會(huì)底計(jì)營(yíng)政更策蛇，材不叉按拉會(huì)快計(jì)斬政沾策冤變較更均做筐出湖會(huì)在計(jì)后處伐理凳，稅并剩不沸影架響革會(huì)絹計(jì)迷信湖息爭(zhēng)的煩可噴比胃性厭，沸不辯影犯響女會(huì)面計(jì)增信匠息雀質(zhì)與量戚，巾所器以狂，弊也把不辭作娛為乓會(huì)亡計(jì)域政租策英變樹(shù)更藏。第挖二鄉(xiāng)豐十擔(dān)二葵章會(huì)左計(jì)競(jìng)政尤策悶、紀(jì)會(huì)碧計(jì)職估縫計(jì)嶄變貍更龜和絡(luò)差遭錯(cuò)儉更俘正第蟲(chóng)一低節(jié)會(huì)缸計(jì)帥政律策辮及錘其意變靈更三局、莫會(huì)裙計(jì)科政級(jí)策堡變帆更偵的底會(huì)始計(jì)雷處手理求方沃法對(duì)桐于局會(huì)危計(jì)痕政養(yǎng)策溪變嘩更亮，群有斃兩纏種協(xié)會(huì)倘計(jì)燥處眨理閣方術(shù)法際，雕即振追逝溯碗調(diào)唇整皂法插和元未堵來(lái)活適艷用敏法貸。（薄一消）炎追匠溯團(tuán)調(diào)旅整絨法追該溯具調(diào)恐整躬法是眠指羨對(duì)頸某布項(xiàng)井交燒易寫(xiě)或輩事籌項(xiàng)拖變吩更班會(huì)邁計(jì)牢政赴策扯時(shí)余，滋如雜同偏該仁交頌易正或底事屯項(xiàng)今初涉次燈發(fā)鋼生詠時(shí)相就天開(kāi)俯始海采馬用菊變爛更鋸后仔的頁(yè)會(huì)幟計(jì)肚政洗策貝，其并孔以抖此農(nóng)對(duì)音財(cái)熊務(wù)膏報(bào)混表胳相鍋關(guān)置項(xiàng)薯目替進(jìn)釣行斤調(diào)器整躁的弊方妨法迷。追顏溯鵲調(diào)們整竊法愈的閑運(yùn)暖用崇通跌常販由容以危下訪步礙驟揪構(gòu)艘成晌：（嘩1花）赴計(jì)毛算趨會(huì)風(fēng)計(jì)訂政脂策涉變趨更襪的張累竟積喚影決響寒?dāng)?shù)常。（器2效）勢(shì)編儀制曠相雀關(guān)魚(yú)項(xiàng)輝目虛的氧調(diào)貝整愛(ài)分枝錄耀。（讀3白）壇調(diào)債整繭列倘報(bào)涼前偶期幣最流早煮期灶初縫財(cái)芳務(wù)障報(bào)耍表乳相朝關(guān)拍項(xiàng)哈目尿及應(yīng)其灶金顏額么。（股4鎖）縣在峰報(bào)界表桂附雪注藝中負(fù)加濕以家說(shuō)狠明隨。第瘦二鞭十餐二間章會(huì)旱計(jì)亮政革策屈、填會(huì)聾計(jì)融估剩計(jì)哨變窯更禾和土差絡(luò)錯(cuò)壯更健正第趁一昆節(jié)會(huì)逗計(jì)妨政漿策此及脆其跨變丘更會(huì)痰計(jì)貪政硬策選變遠(yuǎn)更飽的悶累塑積爆影敗響抽數(shù)揪，是蜜指天按旬變經(jīng)更聚后粘的敢會(huì)慨計(jì)脹政置策擴(kuò)對(duì)梨以堪前網(wǎng)各栗期襖追竄溯艷計(jì)泳算些，慎所眉得駱到岡的授變康更泡會(huì)頭計(jì)鋸政惜策渣當(dāng)吵年逆年訪初為留廁存吸收喪益尺應(yīng)仁有的的掛金炒額舊與農(nóng)現(xiàn)謎有傻金槍額菜之呢間滿的銳差鹿額泄。上奧述林定低義園中紹的棕留無(wú)存販?zhǔn)照婷捉饞祛~凱，昏包摘括狼盈諸余我公螺積念和柄未逆分呢配洞利渣潤(rùn)德等駱項(xiàng)藥目船的吃金萄額孔。會(huì)斯計(jì)滴政淺策揮變換更搬的券累中積錫影穗響顛數(shù)訂，拼可獎(jiǎng)以嶄通絨過(guò)狐以撒下紛幾斷個(gè)王步她驟亦計(jì)烤算崖獲痕得百：（富1斜）夜根崗據(jù)釘新代的衰會(huì)冒計(jì)僵政孕策努重寧新坦計(jì)窯算野受棗影拿響喘的評(píng)前懷期戰(zhàn)交稼易言或套事拘項(xiàng)珠。（喘2鼻）掘計(jì)榴算存兩旱種堵會(huì)憂計(jì)窄政法策燃下炎的猴差杯異罰。（抄3查）跪計(jì)套算洪差過(guò)異標(biāo)的揮所櫻得替稅捎影陳響弱金仙額矛。（歡4?。┬酱_合定廳以且前毛各之期火的拿稅右后怒差健異旗。（堡5摘）肯計(jì)裹算淺會(huì)輔計(jì)愉政間策蕉變牌更令的探累柳積叔影改響泛數(shù)粥。例提1第層二喇十尿二簽章會(huì)拼計(jì)神政療策貫、故會(huì)拉計(jì)尖估戒計(jì)涼變偏更屢和刻差翼錯(cuò)速更隊(duì)正第召一武節(jié)會(huì)期計(jì)升政噴策治及攝其損變股更（稈二?。┣缥窗?lái)傘適魯用消法在尾當(dāng)肢期勵(lì)期矮初盒確嘆定插會(huì)艙計(jì)共政采策雞變宜更漆對(duì)隨以氏前幫各收期糕累庸積愛(ài)影樣響媽數(shù)果不節(jié)切娛實(shí)鈴可灶行穗的丑，傍應(yīng)順當(dāng)搖采癥用德未府來(lái)戶適百用仗法左處孝理盲。未宵來(lái)爬適診用藝法躺，是肉指挎對(duì)隊(duì)某榆項(xiàng)穿交炕易淡或羽事姓項(xiàng)哀變奶更莊會(huì)泉計(jì)止政芳策睛時(shí)欄，竄新將的刑會(huì)致計(jì)去政潮策臥適桿用影于頭變筆更寄當(dāng)帶期耕及倆未危來(lái)慮期倡間絲式發(fā)癥生壁的鬼交測(cè)易摘或劉事碌項(xiàng)胖的摸方堂法南。即連不救計(jì)晝算劈燕會(huì)庫(kù)計(jì)類政憂策揭變打更憲的與累籌積個(gè)影求響訊數(shù)央，獲也慎不柄調(diào)災(zāi)整信變舟更莫當(dāng)猜期跳期砌初拔的樸留降存惜收屆益著，驅(qū)只福在員變闊更醋當(dāng)滲期蕉及背未凈來(lái)捷期腫間矮采朵用煙新疲的掏會(huì)時(shí)計(jì)焰政涉策路。但殲是啟，屈企住業(yè)礙應(yīng)翼當(dāng)恥計(jì)凍算寇披均露換會(huì)漠計(jì)督政釘策毯變匪更壤對(duì)劉當(dāng)焦期獵凈悔利響潤(rùn)蛇的膀影晨響休數(shù)沈。第唯二匙十料二腎章會(huì)魚(yú)計(jì)娛政烏策票、塑會(huì)擺計(jì)斷估滲計(jì)瞎變丈更僅和炮差闖錯(cuò)餓更亮正第夠一懼節(jié)會(huì)項(xiàng)計(jì)婦政嘉策椅及臟其哈變智更例曬2所乙失公扔司鉛2嚷0載0乏7食年抱以蓋前線采棕用升后賊進(jìn)晶先藏出肅法蓬計(jì)范算漿發(fā)裁出蜜存陽(yáng)貨矩和伸結(jié)域存惠存曠貨呀的厭成雨本美。波由叫于管實(shí)腎施存新阻的棚會(huì)書(shū)計(jì)毒準(zhǔn)妙則繁，復(fù)企索業(yè)附從貞2杰0患0蓮7紀(jì)年俗1惜月惹1魯日型起遙改壺用些先拔進(jìn)植先喂出住法尋對(duì)閘存謹(jǐn)貨的進(jìn)震行繡計(jì)擠價(jià)摸。絲式已卡知免2婦0豎0霉7輛年滾1霉月憲1帶日派存襪貨穩(wěn)的竄成握本留為伸6適0研0架0飄0省0療元戀，爪公量司句全掩年管購(gòu)池入悔存返貨欲的丘實(shí)陜際雖成蓮本明為咬4安0陪0底0握0林0肝元致，坐2柔0厭0清7梅年忙1戴2靈月似3峰1蹦日班按姐先件進(jìn)錢(qián)先殼出區(qū)法暢計(jì)暫算肚確演定愉的視存診貨憶成溜本久8刪0錯(cuò)0怠0夢(mèng)0騾0制元挪，剃2恒0眉0污7牲年顯1棄2駕月嗽3儲(chǔ)1鋼日尸按貌后拉進(jìn)桂先胡出季法該計(jì)穿算霸的浪存姐貨師成溫本著為輝9劉0圈0襯0鉗0靜0月元媽。凝已脂知本該誼企竄業(yè)賴適抽用辮的怨所蔑得監(jiān)稅銳稅化率融為掠3著3參%宅。乙沫公踢司腎改慮變它存摔貨那計(jì)幟價(jià)疑方急法盼，痛屬似于吉會(huì)策計(jì)仇政炸策戴變路更念。柄假虜定耳采燥用址未凳來(lái)刊適期用扶法煮進(jìn)誘行斜處趣理有，織乙趴公歲司侮不鳥(niǎo)需帖要泛計(jì)慰算繞該網(wǎng)項(xiàng)芽會(huì)撒計(jì)冬政乓策子變逢更斑的千累搭積攏影鏈響為數(shù)焰，巖但膚需傷要肆計(jì)視算竹確傷定膝會(huì)深計(jì)錫政少策據(jù)變畫(huà)更腹對(duì)比當(dāng)簡(jiǎn)期亭凈處利貼潤(rùn)雅的醒影款響谷數(shù)疏。第驅(qū)二暮十爛二脈章會(huì)嘉計(jì)愿政抵策掙、也會(huì)參計(jì)嚇估友計(jì)晌變脅更妹和序差穴錯(cuò)戲更枯正第芽一彩節(jié)會(huì)陜計(jì)彈政俱策詢及昆其騾變歡更采手用貴先柔進(jìn)盲先讀出按法芒確施定誰(shuí)的衣發(fā)孩出攀存魯貨朵的蝴成翠本＝詠6霉0顛0桿0承0派0疏＋宋4杜0班0戒0薯0糞0狀-夕8塘0趴0良0旬0葛0追＝煮2兵0隙0闊0鹽0塑0臨（型元諸）采覽用歸后密進(jìn)疾先凝出島法淚確械定愧的僚發(fā)庸出欣存怕貨柳的劍成茶本＝搖6售0戴0甚0魄0屆0典＋胳4拒0沃0被0廉0炒0求-敵9陪0禍0和0覆0臨0斤＝逗1益0筐0竟0聰0嚇0柱（番元說(shuō)）兩泰種品方京法么確歉定均的稻發(fā)滲出鴨存開(kāi)貨箭的錢(qián)成域本黨差格異啞為法1峰0思0騎0療0餐0木元澇，往由散于虜該凍企冰業(yè)藏將宴存軌貨犬的期計(jì)識(shí)價(jià)隱方域法銹由鐮后駱進(jìn)嶺先姿出映法網(wǎng)改梁為側(cè)先慮進(jìn)忌先扭出農(nóng)法燙，逆導(dǎo)任致嬌企瀉業(yè)夏的柄凈斷利餓潤(rùn)份下感降教了捐6透7呼0魯0荷0塞元阻（魯1雅0柴0租0模0閘0隨-信1睬0粱0上0充0烏0斗×擦3取3奪%膨）哄。第歇二穩(wěn)十廁二能章會(huì)頌計(jì)叫政移策矮、跪會(huì)血計(jì)護(hù)估曠計(jì)再變岸更圣和右差暢錯(cuò)姨更絞正第艇一蓮節(jié)會(huì)橫計(jì)寨政狼策士及連其啄變盯更四兔、自會(huì)涼計(jì)匪政繁策狐變套更倆時(shí)宋會(huì)習(xí)計(jì)競(jìng)處草理舌方牢法碗的午選么擇企造業(yè)粉變找更鞋會(huì)屬計(jì)楊政索策餐時(shí)好，摧應(yīng)奸根序據(jù)膨變從更過(guò)的京具請(qǐng)?bào)w衰情較況違和扶原旗因眉，肉采軋用勉不療同把的姓會(huì)株計(jì)度處悉理癥方筍法說(shuō)。（炕1排）刷企大業(yè)邪依膨據(jù)蹤蝶法芒律樂(lè)、覺(jué)會(huì)蛛計(jì)凡準(zhǔn)是則問(wèn)等睬行存政壩法漠規(guī)歐、鵲規(guī)泥章伯要疼求麻，娘變初更眾會(huì)舒計(jì)奸政壩策休時(shí)維，辣應(yīng)館分止別鞭以陶下巴兩望種呼情耀形連，榮采業(yè)用較不砍同旨會(huì)問(wèn)計(jì)艦處趨理塞方穗法缺：1響）屋法幼律售或釋行熄政保法埋規(guī)赤、鋸規(guī)書(shū)章少要傭求膏企星業(yè)姓改返變封會(huì)才計(jì)墓政麗策雹的檔同釋時(shí)黃，震規(guī)柄定老了驕會(huì)賣(mài)計(jì)澆政震策肆變?cè)焊f的珍會(huì)積計(jì)沖處悉理嗽方筑法虧，蟻此弱時(shí)抬，鄭企援業(yè)銳只溫需抵要絕按池照巴該蹲辦半法乘進(jìn)摩行啟相比應(yīng)雷的咳會(huì)質(zhì)計(jì)廣處鄙理旺即議可充。2驅(qū)）睛法榜律縫或格行脊政治法閥規(guī)沫、爺規(guī)罷章輪要折求獨(dú)企環(huán)業(yè)久改塑變銹會(huì)豬計(jì)芬政門(mén)策逆時(shí)倚，刺沒(méi)雨有俯規(guī)組定皆相施關(guān)懇的捎會(huì)濁計(jì)晌處斤理惑方達(dá)法啟，憐應(yīng)屑當(dāng)器采延用融追憲溯據(jù)調(diào)貝整低法互進(jìn)應(yīng)行庫(kù)會(huì)谷計(jì)負(fù)處納理逝。第招二刪十鉤二貨章會(huì)即計(jì)工政效策艱、蹈會(huì)塌計(jì)古估劉計(jì)慨變歐更匪和館差致錯(cuò)們更睜正第賣(mài)一造節(jié)會(huì)仍計(jì)刷政呀策磨及腸其約變很更(敢2沈)傳由綢于輪經(jīng)妙濟(jì)跌環(huán)水境斃和術(shù)客哀觀封情著況釘?shù)闹掣暮棺兿榷?dú)變碑更渣會(huì)鑄計(jì)松政辦策鞭，堪以兼便綁提翠供超有己關(guān)鄭企艱業(yè)查財(cái)磁務(wù)堂狀舍況簽、悔經(jīng)煎營(yíng)娛成削果爺和疊現(xiàn)陪金僅流裙量油等專更鈴為涌可繭靠換、狼更胳為榴相居關(guān)克的向會(huì)嚼計(jì)盛信漁息攜，應(yīng)慚該廊采饑用所追蹲溯隊(duì)調(diào)恩整未法進(jìn)樂(lè)行液會(huì)驢計(jì)華處扇理累。(抗3刃)搞如吸果受會(huì)淺計(jì)泳政澡策裹變逐更介累燃積櫻影功響吵數(shù)理不扁能潤(rùn)合繁理逼確投定茂，非無(wú)餡論鵲是如屬摩于咳法揀律閉、分法劉規(guī)備或竄規(guī)宋章捕要嗓求捉變銅更碼會(huì)滾計(jì)產(chǎn)政減策絲式，就還把是螺因袋為路經(jīng)感營(yíng)逢環(huán)蓬境柔、永客吵觀微情調(diào)況亞改懷變燈而封變舞更讀會(huì)驚計(jì)說(shuō)政感策唇，都像可含以略采以用服未議來(lái)面適灑用狼法進(jìn)肌行規(guī)會(huì)掉計(jì)桑處攪?yán)黹g。第抹二獎(jiǎng)十引二蒜章會(huì)藏計(jì)購(gòu)政榴策綢、惱會(huì)淹計(jì)睜估細(xì)計(jì)著變吹更燃和榜差曾錯(cuò)著更省正第須一承節(jié)會(huì)禍計(jì)側(cè)政碼策風(fēng)及眠其望變撓更五據(jù)、智會(huì)丈計(jì)古政葵策劉變捐更智的研披雖露企走業(yè)圓應(yīng)循當(dāng)慶在吵附兵注滅中甘披基露逃與睜會(huì)慣計(jì)努政給策鑒變太更魄有磨關(guān)炒的倍下偽列性信挑息列：（霜1李）蛛會(huì)仿計(jì)接政貍策掃變槐更舅的奏性釣質(zhì)閣、嫩內(nèi)昌容狼和蹦原局因系。（咐2療）或當(dāng)酒期顆和滿各頓個(gè)爛列孤報(bào)滑前軋期堂財(cái)靠務(wù)點(diǎn)報(bào)灑表窗中法受血影夜響牛的任項(xiàng)催目滋名回稱片和余調(diào)羨整熊金許額芽。（槐3泥）泛無(wú)兼法味進(jìn)雅行家追付溯土調(diào)午整悉的杰，躬說(shuō)熄明襯該遵事污實(shí)巧和破原獻(xiàn)因競(jìng)以舉及擇開(kāi)剪始些應(yīng)盜用蒙變存更詢后拉的齒會(huì)句計(jì)賢政肝策輪的走時(shí)丸點(diǎn)籍、迷具鍋體雀應(yīng)傷用冤情膊況戒。第色二選十翼二圍章會(huì)交計(jì)懲政藥策掠、勺會(huì)電計(jì)爽估者計(jì)套變漂更步和裳差悶錯(cuò)劈燕更昏正第倦一撫節(jié)會(huì)占計(jì)句政釀策旱及扯其視變隊(duì)更例滿3灰對(duì)呀于嚼例頌2岡所榆述居情到形炎，撓A朽公普司朗應(yīng)微在徑會(huì)攝計(jì)木報(bào)隱表爛附尿注招中旅作規(guī)如蹲下摧說(shuō)泊明氧：該蠻企督業(yè)移對(duì)肚存強(qiáng)貨墾原謊來(lái)湊采姥用閉后阿進(jìn)筍先填出鍛法祝計(jì)壞價(jià)夫，鑰由鳥(niǎo)于扇實(shí)紙施終新沈的運(yùn)會(huì)御計(jì)險(xiǎn)準(zhǔn)濫則樂(lè)，恐所荷以用改恨用誤先擁進(jìn)駱先挨出瞧法刑計(jì)凍價(jià)押。琴由腹于愛(ài)存惑貨圓收蹤蝶發(fā)癥頻與繁柳，劍存賄貨趁收鳴發(fā)促的件歷劑史株憑膽證甚不初全兼，宵對(duì)乒該醒項(xiàng)付會(huì)綿計(jì)術(shù)政測(cè)策購(gòu)變遵更把，濱無(wú)批法蔥合濫理誕確賠定皇其喚累想積摔影煎響脊數(shù)石，餐因坡而充采風(fēng)用偽未舟來(lái)攀適咽用談法糕進(jìn)懇行寧會(huì)章計(jì)涂處聾理竄。傻由寫(xiě)于效該拜項(xiàng)閑會(huì)堂計(jì)盈政蓮策慮變粘更原，兄當(dāng)灘期桃凈舍利慚潤(rùn)木減叫少霸6騎7株0夫0佳0婦元蹄。第壇二量十薯二濟(jì)章會(huì)子計(jì)疾政燒策外、施會(huì)鹽計(jì)呢估貨計(jì)侵變沸更救和扶差?yuàn)叔e(cuò)隊(duì)更偽正第魔二醒節(jié)會(huì)遷計(jì)陡估緊計(jì)屆及內(nèi)其蕉變飛更一科、瘋會(huì)孩計(jì)參估竟計(jì)會(huì)憲計(jì)錦估俱計(jì)是只指己企更業(yè)敲對(duì)繭其婆結(jié)教果劇不美確狂定剛的疫交訴易索或迫事黑項(xiàng)朝以辦最志近鋸可繁利板用狠的徑信廊息炸為蓬基例礎(chǔ)驢所峽作輩的揭判參斷派。會(huì)根計(jì)產(chǎn)估類計(jì)奸具炎有蹈以侍下馳特戀點(diǎn)堤：（胳一門(mén)）迎會(huì)絕計(jì)鈔估搖計(jì)拌的濃存田在醒是歉由著經(jīng)晝濟(jì)立活碰動(dòng)蠻中敏內(nèi)亂在語(yǔ)的找不棍確昆定爺因董素拾決競(jìng)定倘的（裕二殲）曉會(huì)庸計(jì)今估達(dá)計(jì)豈以谷最巷近擇可觸利猛用北的禮信腦息服或扔資紡料膀?yàn)槟鹊A(chǔ)（脅三扮）律進(jìn)男行躺會(huì)截計(jì)他估忍計(jì)慚并拳不寺會(huì)嚼削寒弱雄會(huì)撫計(jì)廊確賓認(rèn)痛和繩計(jì)臣量孩的喂可暴靠自性第約二戒十樣二你章會(huì)原計(jì)廟政濕策賤、野會(huì)考計(jì)初估扁計(jì)倚變林更員和鍛差丑錯(cuò)務(wù)更乒正第抽二壺節(jié)會(huì)倆計(jì)栽估慘計(jì)日及戲其減變帶更二便、借會(huì)知計(jì)止估再計(jì)淺變現(xiàn)更會(huì)挨計(jì)全估餓計(jì)盞變粱更是震指援由雁于駐資騰產(chǎn)秘和姐負(fù)木債屬的名當(dāng)離前緣瑞狀讓況迎及聾預(yù)棍期不經(jīng)刑濟(jì)耀利寬益應(yīng)和蒸義烏務(wù)厚發(fā)吐生挑了書(shū)變震化燦，牛從船而防對(duì)衰資私產(chǎn)鏟或李負(fù)堡債惡的俱賬完面網(wǎng)價(jià)劣值廚或享者近資氣產(chǎn)荷的可定宵期拐消律耗小金死額阻進(jìn)凡行乎調(diào)銜整抬。發(fā)辭生罷會(huì)漂計(jì)踩估貴計(jì)先變?nèi)「降募S原庸因犯主圈要征有汽：（趙1端）芒估鹽計(jì)辰的照基殿礎(chǔ)衣發(fā)柏生篇了邪變需化味。例尼如底，俗企旗業(yè)叔某勺項(xiàng)墻無(wú)想形竟資匪產(chǎn)中的慶攤逝銷醫(yī)年捷限們確造定批為夸1叢0誕年耐，煎以營(yíng)后營(yíng)發(fā)配生醬的兩情偏況續(xù)表榆明珍，悔該膠資友產(chǎn)迷的擺受筒益退年括限創(chuàng)已搶不限足勵(lì)1鐘0捎年援，爆所涂以降要律相普應(yīng)氧調(diào)懸減聚攤?cè)N儉年鑄限呆。（腔2再）汗取把得歇了購(gòu)新細(xì)的朽信配息機(jī)、拖積可累蹈了出更叼多讓的費(fèi)經(jīng)酬驗(yàn)疊。例唯如應(yīng)，烏企踏業(yè)訓(xùn)原亡對(duì)率固兆定賭資楚產(chǎn)廟采芹用丹平滴均減年插限瓦法我按日1糧0搬年近計(jì)紅提真折朋舊吸，移后主來(lái)扒根都據(jù)昌新牌得宜到彈的螞信多息炊，簽固萬(wàn)定肢資選產(chǎn)素經(jīng)允濟(jì)利使用用依壽摔命艱不飯足銀1低0局年拍，萌只伙有挪8舊年覽，捏改鎮(zhèn)按譯8離年半計(jì)杜提胞折壺舊智。第如二上十然二政章會(huì)摧計(jì)社政持策罵、算會(huì)惱計(jì)針估嫁計(jì)沙變屢更召和豬差今錯(cuò)碗更算正第敬二鵲節(jié)會(huì)僅計(jì)凳估離計(jì)婦及腫其林變餐更三站、鑄會(huì)快計(jì)恢估瘦計(jì)良變您更茫的恢會(huì)幫計(jì)基處外理(是一牲)綿會(huì)啞計(jì)拜估茄計(jì)周變壘更兼的濫會(huì)案計(jì)齊處驅(qū)理催方揉法對(duì)凳于鍛會(huì)徒計(jì)梯估銷計(jì)置變俊更輛，蘇企擊業(yè)晨應(yīng)紫當(dāng)采殘用扛未薯來(lái)跪適御用羨法奔。即羨在稈會(huì)售計(jì)昨估齡計(jì)羊變橡更括當(dāng)顧期中及脈以綠后縮慧期毫間慕，僻采務(wù)用逗新離的嚇會(huì)膝計(jì)扛估唉計(jì)裳，球不泳改臺(tái)變悲以羊前皮期驢間完的俊會(huì)前計(jì)塵估狹計(jì)立，暢也眨不脫調(diào)欣整神以朗前陜期蔽間歷的襲報(bào)顧告手結(jié)投果業(yè)。第格二輩十嚇二寇章會(huì)賓計(jì)絕政并策議、吼會(huì)晝計(jì)灰估角計(jì)虹變紋更簡(jiǎn)和參差疤錯(cuò)亞更氧正第待二布節(jié)會(huì)接計(jì)粗估蘿計(jì)帝及聰其然變鞭更例池4方D車(chē)公傷司裹2儀0測(cè)0陳5嚼年切1澡2否月瘦3強(qiáng)1皆日粗購(gòu)肢入便的顏一替臺(tái)算管榮理具用陶設(shè)怠備涌，壟原擴(kuò)始零價(jià)宅值婆5鞋0釋0麥0鏈0帶0扎元錢(qián)，榨原兇估弄計(jì)窩使洲用盤(pán)年猴限面為館1濕0黃年舊，企預(yù)甚計(jì)啊凈帖殘菠值毫為戚4昌0哭0言0渠0波元經(jīng)，短按燦直瓦線怪法猜計(jì)仇提飛折敏舊董。壺現(xiàn)弊對(duì)驕其嘆重模新臟估疏計(jì)甩，鍬于狡2駐0敞0開(kāi)7遲年轉(zhuǎn)1厘月怨1平日惕將誰(shuí)該與設(shè)旁備張的晴折瀉舊領(lǐng)年撓限掌改勻?yàn)橄?賞年陵，呼預(yù)魚(yú)計(jì)督凈掩殘蜓值鈴為箏1節(jié)0胖0勉0肯0束元雕。離企確業(yè)繳所掏得槽稅孝稅糊率坐3丹3握%膏。倦企斑業(yè)預(yù)對(duì)許這論項(xiàng)為會(huì)父計(jì)顆估符計(jì)隆變春更貍處艱理讀如宵下灘：（只1徒）蒙D濕公嚷司問(wèn)的嚷管染理淹設(shè)哪備臨已致計(jì)懇提慮折蛙舊龜1昂年尚，津累壓計(jì)醋折龍舊脅4訊6充0毅0昌0夕元望，遠(yuǎn)固算定困資到產(chǎn)其凈詢值召4牌5扒4紡0胃0貪0們?cè)Y。攤2障0想0如7售年蘋(píng)1擴(kuò)月臨1替日故起鐵，里改及按辰新窯的浴使屯用猾年螺限最計(jì)津提賀折扭舊串，每絡(luò)年封折炒舊置費(fèi)晚用釣為朵：（痛4悶5靈4僵0辯0勉0銹-粉1蟻0什0座0頃0包）鄰÷更（還7踢-區(qū)1拿）孩=泄7競(jìng)4路0鏈0粘0橡（近元棟）（旺2鄉(xiāng)豐）伏這朝項(xiàng)今會(huì)車(chē)計(jì)葛估丑計(jì)起變餐更哪對(duì)賊2秀0消0培7蕉年淚凈季利去潤(rùn)逐的拾影逝響用數(shù)佳為友：（葬7鍛4惑0寇0竭0彈-腔4止6驢0買(mǎi)0李0扯）臣×必（霞1定-籠3贊3屆%夕）理=佛1派8溜7沫6錫0跟（刪元確）第帽二畫(huà)十扯二祥章會(huì)棋計(jì)原政恐策潛、衡會(huì)盾計(jì)詠估活計(jì)紅變我更采和楚差配錯(cuò)炕更個(gè)正第鳳二葬節(jié)會(huì)迷計(jì)烏估要計(jì)現(xiàn)及例其捕變湖更（持二營(yíng)）獻(xiàn)會(huì)浩計(jì)叔政抹策脈變娛更老與移會(huì)精計(jì)謝估煙計(jì)美變棵更旅的錦劃樹(shù)分在罰會(huì)助計(jì)環(huán)實(shí)扒務(wù)拆中顫，距有轉(zhuǎn)時(shí)歸難奮以禍區(qū)狀分荷會(huì)雪計(jì)申政托策董變繁更軍和忠會(huì)聞?dòng)?jì)零估靈計(jì)嘗變侮更嚴(yán)。企窩業(yè)匪可甩以殊采莫用暢以折下滔具綿體渣方擱法蠶劃箭分墓會(huì)頸計(jì)羞政支策記變錫更劣與牌會(huì)燃計(jì)板估講計(jì)搏變程更押：分越析氣并固判璃斷氏該設(shè)事筐項(xiàng)分是裂否趙涉紛及廟會(huì)南計(jì)封確監(jiān)認(rèn)脂、堅(jiān)計(jì)私量山基賺礎(chǔ)睛選欄擇敘或筆列關(guān)報(bào)面項(xiàng)鞋目壤的月變公更壘。當(dāng)臭至染少虎涉星及埋上挨述雷一星項(xiàng)端劃新分而基捷礎(chǔ)揭變扇更梅的胳，纖該任事醋項(xiàng)鐮是會(huì)雙計(jì)踩政遭策誤變宇更最；不愉涉魔及業(yè)上旅述慨劃泊分拜基贈(zèng)礎(chǔ)稱變?cè)潟r(shí)鍬，席該蓬事日項(xiàng)充可現(xiàn)以賢判澡斷冰為會(huì)萬(wàn)計(jì)砌估番計(jì)艙變頸更勢(shì)。第陣二兩十養(yǎng)二份章會(huì)惹計(jì)鄙政衣策重、嬌會(huì)棄計(jì)搖估痰計(jì)鄉(xiāng)豐變丑更眠和岡差勵(lì)錯(cuò)蛋更卵正第箏二督節(jié)會(huì)裳計(jì)藝估歐計(jì)籌及川其鉛變汪更四腫、好會(huì)仰計(jì)哀估標(biāo)計(jì)蝦變笨更啦的鬼披逝露企驢業(yè)哄應(yīng)桐當(dāng)傘在艦會(huì)導(dǎo)計(jì)淋報(bào)盛表浸附煌注纖中憑披把露重掃要狀會(huì)租計(jì)早估口計(jì)，笨不贈(zèng)具蟲(chóng)有狗重執(zhí)要游性眉的眨會(huì)藥計(jì)必估帥計(jì)刑可券以向不螞予戲披至露輪。投判叮斷鳥(niǎo)會(huì)乘計(jì)攏估薦計(jì)聲是戴否鞭重同要應(yīng)，莫應(yīng)崗當(dāng)衛(wèi)考把慮伏與漸會(huì)粘計(jì)閘估雜計(jì)守相褲關(guān)捉項(xiàng)賭目延的牛性鼻質(zhì)已和軌金銀額溪。企棕業(yè)流應(yīng)坊當(dāng)涉在舍附莊注稻中宋披盞露偽與登會(huì)太計(jì)拒估麥計(jì)渣變晃更葛有涌關(guān)外的膛下司列迫信礦息掉：（晶1喪）沸會(huì)武計(jì)津估炭計(jì)棄變美更睬的松內(nèi)桐容央和離原漏因之。（墓2悅）乎會(huì)簡(jiǎn)計(jì)劍估錄計(jì)萬(wàn)變傘更限對(duì)嫂當(dāng)愿期鞏和擔(dān)未瞎來(lái)迷期勤間糾的領(lǐng)影費(fèi)響覽數(shù)睬。（多3耐）察會(huì)神計(jì)粗估藝計(jì)匙變定更霧的盡影絲式響?yīng)q數(shù)敲不龜能削確犯定驚的毫，治披浴露讀這喉一欠事閣實(shí)魯和挺原弓因塞。第景二君十喘二釋章會(huì)微計(jì)始政疤策斑、附會(huì)鏈計(jì)儀估梁計(jì)剩變要更糧和億差娃錯(cuò)冤更勻正第摔二壇節(jié)會(huì)慎計(jì)掠估添計(jì)禿及赤其閑變薦更例瓶5涂對(duì)期于重例沉4櫻所項(xiàng)述林情銜形貍，直應(yīng)尸在等會(huì)轟計(jì)顯報(bào)展表庭附鋼注鑒中厲作壘如程下活說(shuō)佩明明：本典公壩司葛一秤臺(tái)紗管放理肢設(shè)翁備虎，接原哪始馳價(jià)拍值士5距0剪0竊0灑0菌0啟元御，辮原目估津計(jì)滿使功用很年割限昆為擠1猴0碌年撲，勸預(yù)再計(jì)鞋凈陡殘爐值融4挑0梳0群0礎(chǔ)0醒元離，傾按巨直象線放法完計(jì)畏提阿折線舊永。拔由稈于死技助術(shù)銅因縣素醬以扁及飯更謹(jǐn)新幕辦秘公至設(shè)伶施齡的隨原諷因此，綁已員不桌能聚繼放續(xù)討按數(shù)原忘定手使斯用拴年正限慰計(jì)美提城折影舊淋，頸2策0駁0蘿7貓年晝1先月留1掏日邊，太將螞該博臺(tái)搞已唐使鳥(niǎo)用松1淹年闖的怨設(shè)炒備慰折互舊壟年織限麥改寺為汁7撫年辣，構(gòu)預(yù)壯計(jì)并凈哀殘奶值翠變錘更革為裝1票0掙0悶0銅0鞭元督。喉此谷項(xiàng)遭會(huì)喂計(jì)顏估衰計(jì)敬變但更掙使碼本裂年森度僻凈伶利送潤(rùn)駛減鳳少承了悼1聯(lián)8騙7診6亂0漁元梯。第徐二虹十印二竄章會(huì)莊計(jì)革政較策匆、紅會(huì)激計(jì)鈴估犯計(jì)法變盒更唱和備差灘錯(cuò)喬更苦正第繞三洗節(jié)前肝期凳差劈燕錯(cuò)攀更走正一光、放前扣期刷差爐錯(cuò)前餃期態(tài)差緒錯(cuò)慮，是啄指闖由誘于倡沒(méi)翅有染運(yùn)陳用飾或豈錯(cuò)閥誤匪運(yùn)釀?dòng)煤南锣嵙辛蓾O種澡信些息炮，桃而驢對(duì)紐奉前面期墻財(cái)洲務(wù)叢報(bào)額表瘋造蹦成嗚省炎略小或還錯(cuò)碼報(bào)居。（繩1趟）站編符報(bào)勤前震期孤財(cái)爆務(wù)茅報(bào)帖表癢時(shí)列預(yù)擦期頃能不夠邁取屈得涂并奮加囑以俗考剛慮殘的虛可留靠顫信榴息匪。冷如融或旅有傷事樓項(xiàng)槽，更在薦資帥產(chǎn)遭負(fù)花債竊表師日硬，扔應(yīng)惱該腫能姐夠副估歇計(jì)醋或禮有役事礎(chǔ)項(xiàng)全可公能喝性秧問(wèn)咬題滴。另但想企毛業(yè)搞卻第沒(méi)呢有做估逝計(jì)狂。日應(yīng)皮當(dāng)恐作幻玉為很前參期蜓差集錯(cuò)唯來(lái)叼更舞正拔。（菠2茫）朱前草期動(dòng)財(cái)童務(wù)膏報(bào)笨告小批房誠(chéng)準(zhǔn)睜報(bào)斯出蔬時(shí)楚能脾夠券取好得波的梨可猶靠棵信重息召。垃如蕉存系貨斬已騙經(jīng)勺有盼減個(gè)值搖跡賞象絡(luò)，糧需鉗要滴計(jì)黎提郊跌朽價(jià)獻(xiàn)準(zhǔn)暑備午，奶但齒企舍業(yè)辛未慨計(jì)踢提霧跌匪價(jià)唱準(zhǔn)欣備腔等弟。第贈(zèng)二宅十栽二臟章會(huì)嫩計(jì)胸政滔策踢、靈會(huì)眨計(jì)各估寧計(jì)皺變偉更獵和換差喚錯(cuò)黃更姥正第念三逮節(jié)前要期壓差青錯(cuò)天更印正前旬期催差睛錯(cuò)聯(lián)通囑常撥包柔括計(jì)滲算門(mén)錯(cuò)爽誤述、今應(yīng)懂用詳會(huì)青計(jì)冤政全策瓦錯(cuò)夾誤濕、萍疏室忽光或而曲志解戰(zhàn)事喊實(shí)撐以嘩及副舞肚弊透產(chǎn)鋸生幕的絹影族響柴以啄及笨存腹貨條、習(xí)固壺定哄資眉產(chǎn)蠻的鎖盤(pán)舉盈之等傻。度如棍企櫻業(yè)俯建更造議一回項(xiàng)席固獸定割資球產(chǎn)徐，岔當(dāng)表時(shí)細(xì)沒(méi)銜有仰入尼賬斷，挽對(duì)龍于欄這攏樣呀的絞會(huì)通計(jì)躺差誼錯(cuò)真，店要家通伸過(guò)腐“原以閉前峽年容度近損拿益鹽調(diào)配整靠”德進(jìn)歇行走處烘理惜，伴對(duì)僅這就一袍重副大遇的封變筋化辦，覽應(yīng)距作孔為綁一吐項(xiàng)雖前計(jì)期非差妄錯(cuò)錄處勒理預(yù)。具值體蚊原錫因腸表油現(xiàn)許為掩：1漲)動(dòng)會(huì)察計(jì)快政林策山使距用倡上廁的家差墳錯(cuò)例負(fù)如陷，禿按哥照?qǐng)?jiān)企鞠業(yè)禍會(huì)拘計(jì)涼制娛度玩規(guī)既定佛，戚為鹽購(gòu)臥建遇固網(wǎng)定鉤資幫產(chǎn)共而闊發(fā)獎(jiǎng)生繼的示借菠款程費(fèi)跪用繞，躍在蹲固譯定院資咬產(chǎn)洋達(dá)撕到仗預(yù)滅定辨可編使菌用皇狀咬態(tài)悶前桐發(fā)何生情的直，姐滿蛋足租一晶定劍條轟件閘的廁應(yīng)延予挽以叛資祝本名化跟，維計(jì)豪入堵所衛(wèi)購(gòu)耀建朝固血定艙資帳產(chǎn)盒的危成脊本淋；艙在輪固求定匆資黑產(chǎn)熊達(dá)罵到茶預(yù)蛛定冊(cè)可防使輩用戒狀央態(tài)那后廚發(fā)怨生退的奏，絹計(jì)筐入竟當(dāng)既期哨損匪益你。遵如眾果喂企勝業(yè)鼠在途判碰斷哨固握定顫資賺產(chǎn)罵是偷否哨達(dá)菊到始預(yù)稼定滋可咳使卻用殖狀副態(tài)慰上游出率現(xiàn)莊偏竟差鎮(zhèn)，膊將舅不踐應(yīng)腦再炸計(jì)語(yǔ)入默固玩定燒資補(bǔ)產(chǎn)違價(jià)埋值蠟的峰借納款奸費(fèi)楚用瓦予痛以曾資擦本脹化斯，嶄則扣屬奇于盼采免用防了艘法趁律圈或像國(guó)嫁家展統(tǒng)舅一收的補(bǔ)會(huì)櫻計(jì)慶制途度命等董行誰(shuí)政胳法墻規(guī)改、污規(guī)狐章援所嘴不距允輪許塞的器會(huì)襖計(jì)加政丘策貿(mào)。第煙二但十某二避章會(huì)挽計(jì)萌政醒策縱、叔會(huì)任計(jì)并估吵計(jì)壩變文更俊和頭差晚錯(cuò)室更櫻正第保三驅(qū)節(jié)前砌期士差諸錯(cuò)啄更娘正2群）椅會(huì)趁計(jì)秧估敗計(jì)步上擦的考差膛錯(cuò)例芳如塊，娘某輩企扶業(yè)乓對(duì)爸年迫末樂(lè)收包回票可勢(shì)能踩性梢不服大張的覽應(yīng)萌收決賬縱款桿未駐加穴分歇析毅，份全桐額笛計(jì)趕提錯(cuò)了概壞絕賬命準(zhǔn)嶄備宮，狗而掘忽揮略欺了僻與格關(guān)申聯(lián)織方敗之耽間亂發(fā)危生睬的路應(yīng)安收維賬牢款趙不扮得遍全晴額扛計(jì)遺提脾壞勿賬捐準(zhǔn)讀備鏈的抄規(guī)束定夾，察導(dǎo)困致喬企躁業(yè)秧多元提摘壞赤賬鴿準(zhǔn)剛備士，粗就譯屬甜于贏誤唱用惰會(huì)斧計(jì)扛估逝計(jì)老。3羨）刺其鼠他亭差社錯(cuò)其咐他漏差權(quán)錯(cuò)是妖指始除廁以鼓上招兩狠種胡差?yuàn)叔e(cuò)記以鏡外廚的腎其途他投差慨錯(cuò)畏。尋主正要被包域括枯錯(cuò)胳記老借謠貸獎(jiǎng)方堂向恩、嘆錯(cuò)割記疾會(huì)峽計(jì)蜓科利目存和芒漏擋記慶交腔易蝦或括事桐項(xiàng)莖等貧。第驗(yàn)二骨十鼓二派章會(huì)溪計(jì)冊(cè)政撿策槍、拿會(huì)終計(jì)艱估陣計(jì)聲變怪更屆和腔差男錯(cuò)導(dǎo)更社正第因三無(wú)節(jié)前俱期轉(zhuǎn)差溉錯(cuò)蠟更乎正二掘、相前折期孟差富錯(cuò)讀更提正倦的招會(huì)行計(jì)鵝處遲理企枕業(yè)蠟發(fā)叢現(xiàn)約會(huì)宮計(jì)冶差隔錯(cuò)沫后顆，耀應(yīng)伯分垃別伙以蹄下幼情炕況客進(jìn)宰行善相鑰應(yīng)貧的果會(huì)繼計(jì)豎處再理啟：（徒一北）聽(tīng)非緩重隙大戶的炎前宗期宿差解錯(cuò)殃的瞧會(huì)暗計(jì)授處揮理例天6那2棋0徐0利7弊年挺1促2鋸月吵3詞1耍日敬，摔甲依公頁(yè)司滋發(fā)輕現(xiàn)瞎2承0沾0船6課年常度字一肌臺(tái)噸管細(xì)理挨用攏設(shè)紛備避少蜂計(jì)唇提妹折車(chē)舊學(xué)1備5街0訓(xùn)0舍元您。這過(guò)筆律折析舊瞎相鹿對(duì)練于稈折遺舊滿費(fèi)郊用恰總造額暮而謊言佛，攔金補(bǔ)額從不防大爛，大所仍以諷屬芳于挺本夫期能發(fā)農(nóng)現(xiàn)腫的覆與擔(dān)以欣前應(yīng)期懷間岸相窗關(guān)膚的怎非纏重錄大娘會(huì)愁計(jì)昂差歉錯(cuò)現(xiàn)，貪甲帆公男司柔在擾更間正挽時(shí)旋應(yīng)惹直煤接禾記玩入訊本餅期移有宿關(guān)齊項(xiàng)宗目障。申會(huì)仰計(jì)茄分頌錄廟為隸：借哄：由管音理尚費(fèi)奮用震1材5帳0姿0貸某：矩累渠計(jì)倉(cāng)折構(gòu)舊膝1升5屢0利0第隙二崗十詞二桂章會(huì)眠計(jì)辟政醬策泛、咬會(huì)椒計(jì)艘估浴計(jì)哈變蠻更不和廁差境錯(cuò)叫更舟正第妻三禽節(jié)前裙期蛋差養(yǎng)錯(cuò)支更臥正（字二蔑）誼重孫大罰前飾期黎差渴錯(cuò)上的潔會(huì)版計(jì)堤處嚇理重紀(jì)大闖差百錯(cuò)桶，指著企叨業(yè)隱發(fā)腥現(xiàn)鐘的拖使必公酷布席的香會(huì)懷計(jì)殿報(bào)茶表沒(méi)不首再基具吳有金可館靠仔性頭的眾會(huì)速計(jì)亡差潤(rùn)錯(cuò)榮。蒼重尊大辨會(huì)蕉計(jì)墳差呈錯(cuò)裙一啟般旅是株指牛金作額句比椒較鎖大胖，栽通勒常裕某雄項(xiàng)貨交毀易手或虎事飽項(xiàng)籍的疏金輪額可占埋該保類深交辰易貝或令事凍項(xiàng)滴的掠金島額氏1示0優(yōu)％旁及譜以浩上懶，沙則撐認(rèn)灶為較金鴨額塑比爺較概大且，事如晴某胸企絨業(yè)護(hù)提京前順確報(bào)認(rèn)布未生實(shí)快現(xiàn)云的雙營(yíng)菌業(yè)濁收捕入錘占衫全最部脫營(yíng)孝業(yè)曠收用入副的泥1鏟0源％打及畏以薪上鴨，恭則使認(rèn)影為寄是咱重紋大機(jī)會(huì)火計(jì)浮差蠶錯(cuò)遮。重閣大狹的候前賀期購(gòu)差灑錯(cuò)優(yōu)，缸應(yīng)公采瞎用處追儉溯啟重袖述女法址，對(duì)世會(huì)離計(jì)倘報(bào)毫表徐相臂關(guān)映項(xiàng)輝目接期丈初哥數(shù)鼻進(jìn)坐行涼調(diào)旋整脅。雞如變影更響抬損羨益草，涌應(yīng)鵝將遍其某對(duì)止損呈益更的葬影房誠(chéng)響照數(shù)饒調(diào)趟整貿(mào)發(fā)殼現(xiàn)嘉當(dāng)瘡期皺的層期躍初耀留詳存常收匠益朋，攪會(huì)偵計(jì)邀報(bào)胃表學(xué)其賤他勇相慶關(guān)珍項(xiàng)傾目懶的鍋期愈初慶數(shù)蝴也求應(yīng)驕一疊并哥調(diào)崖整宜。追旋溯進(jìn)重票述蔥法靜，是互指腥在烤發(fā)億現(xiàn)并前頌期殘差屈錯(cuò)太時(shí)怖，巡壽視甘同軍該暗項(xiàng)撐前汪期鍵差企錯(cuò)介從銷未巷發(fā)萍生尿過(guò)塑，鼻從世而刻對(duì)熟財(cái)?shù)絼?wù)怒報(bào)唐表騎相姻關(guān)彼項(xiàng)卻目頓進(jìn)鹽行泡更俯正厭的迎方椒法弱。追握溯患重買(mǎi)述桌法伴的彩會(huì)技計(jì)挖處痰理題與域追雁溯驗(yàn)調(diào)航整轟法坦相賓同柔。第擺二腔十盤(pán)二符章會(huì)餐計(jì)爆政規(guī)策協(xié)、臣會(huì)糠計(jì)鉛估堪計(jì)捧變扁更刊和洽差深錯(cuò)袍更碑正第演三國(guó)節(jié)前滾期膠差術(shù)錯(cuò)之更席正如光2脂0它0惕7智年鞏8控月石發(fā)仿現(xiàn)慈的陶差夕錯(cuò)多無(wú)宇法醋確拼定暫2臣0壤0顫3檢年鄭影軌響停數(shù)耀額暮，切只猜能印調(diào)欲整萄到漁2材0搖0艙4陰年景，嗓就伶從腥2撤0赴0介4下年稈開(kāi)皺始晃調(diào)蹈；何如筒果姥0昆4惱年毒也膠無(wú)斷法秒調(diào)