財(cái)務(wù)報(bào)表粉飾與審核識(shí)別

財(cái)務(wù)報(bào)表粉飾與審核識(shí)別******培訓(xùn)講義2010年11月序言本課件對(duì)企業(yè)財(cái)務(wù)報(bào)表粉飾的手法及類(lèi)型進(jìn)行簡(jiǎn)單的歸納。本課件對(duì)企業(yè)財(cái)務(wù)報(bào)表分析審核的方法進(jìn)行系統(tǒng)歸納。通過(guò)采用一定系統(tǒng)的專(zhuān)業(yè)方法，對(duì)企業(yè)財(cái)務(wù)報(bào)表進(jìn)行分析審核，發(fā)現(xiàn)其是否存在影響報(bào)表可靠性的重大粉飾因素，以減少或避免決策失誤。大綱第一部分財(cái)務(wù)報(bào)表粉飾常見(jiàn)的手法第二部分財(cái)務(wù)報(bào)表分析性審核的方法第三部分財(cái)務(wù)報(bào)表分析性審核案例第謀一同部孕分丙財(cái)噸務(wù)飼報(bào)還表個(gè)粉販飾獎(jiǎng)常嬌見(jiàn)綱的終手急法夏（魯1躍）虛眾假企財(cái)釋務(wù)發(fā)報(bào)海表蹦的猴常磁見(jiàn)寇表臟現(xiàn)拋形葛式殃有冬很松多翠，憲我旬們規(guī)債島權(quán)串人拘、芹潛競(jìng)在犧投山資今者記較資為譯關(guān)級(jí)注搭是帖虛像增清資套產(chǎn)疼、立利者潤(rùn)鏈、薯凈歸資押產(chǎn)采等帆，默或介隱怖瞞樓成粥本陪費(fèi)抓用淹、軋負(fù)涌債屢，察即問(wèn)粉待飾益報(bào)撐表做這辛種棟情姐況茫。衫粉熱飾國(guó)報(bào)添表妨，趙一騙般勉分陸為雜兩萬(wàn)類(lèi)褲：一興是校人銜為邊直襲接技編躲造紫財(cái)宅務(wù)率報(bào)尚表兩數(shù)指據(jù)傅人競(jìng)為稱(chēng)直曉接爐編穿造帥的糾財(cái)安務(wù)訓(xùn)報(bào)免表未，發(fā)往憑往潔是料根側(cè)據(jù)贊所樂(lè)報(bào)柔送士對(duì)玻象買(mǎi)的紫要狼求國(guó)，礦人錯(cuò)為辣編蜓造賠有姐利舊于校企副業(yè)般本答身差的陣財(cái)骨務(wù)傾數(shù)島據(jù)籍形雖成故報(bào)勻表索。灣這鳴種因形筒式維手但段桑較拾為采低赴級(jí)懲，毅或風(fēng)虛羽減孫、妄虛服增陸資褲產(chǎn)蹈，煉或能虛塞減普、緞虛朝增缺費(fèi)漫用臉，封或盤(pán)虛事減桂、趁虛逃增閥利確潤(rùn)霞等仍，爺?shù)?dāng)往攏報(bào)汗表顫不架平因衡沙（弦子叢項(xiàng)造之劉和氧不示等辦于價(jià)總藥數(shù)抹）艘、澡帳燒表族不笨相凳符敏、響報(bào)腫表冶與梢報(bào)弱表飾之單間低勾娘稽栗關(guān)脹系呢不您符灣、初前漿后攔期亭報(bào)衰表饞數(shù)祝據(jù)貓不姿銜累接妻等古。第漸一窮部翼分接財(cái)如務(wù)拴報(bào)把表浸粉苗飾堅(jiān)常且見(jiàn)牙的狹手歲法級(jí)（今2朽）二跪是繁利寶用生會(huì)絮計(jì)歲方招法屢的昂選壞擇辣調(diào)帥整嗓財(cái)創(chuàng)務(wù)眾報(bào)械表沃的親有詢(xún)關(guān)策數(shù)廊據(jù)微。利廁用賠會(huì)污計(jì)改方機(jī)法丈的蹈選榮擇攜形業(yè)成棟的砍虛推假憑財(cái)層務(wù)嶄報(bào)特表腹，淘手罩段鉛較淋為截隱監(jiān)蔽蹲，含技刑術(shù)械更以為廢高堪級(jí)姑，砌更刷難壓以我識(shí)責(zé)別不。丑常西見(jiàn)忌的議手句段君有背：一個(gè)、梨高準(zhǔn)現(xiàn)螺金項(xiàng)陷稻阱二柳、條預(yù)棟付之賬倆款市及稱(chēng)存韻貨釋陷嗓阱三騾、鍬固跳定煎資哨產(chǎn)咐、輛無(wú)惡形嘆資肚產(chǎn)挪及斷資材本急公秘積云陷瓜阱四帝、滲應(yīng)有收緊賬炊款話及意收當(dāng)入辦陷名阱五很、員高仗應(yīng)白繳稼稅撓費(fèi)六而、豈關(guān)趟聯(lián)召交掘易遠(yuǎn)及丈資勇產(chǎn)握重縮慧組七掀、駐隱困瞞始負(fù)弄債八另、派少宇提復(fù)資拘產(chǎn)發(fā)減客值九與、揉折屠舊再少載提么、歇攤撕銷(xiāo)捕資抽產(chǎn)貞少雅攤十郵、霸其等他一挪、企高蹄現(xiàn)舅金醬陷跟阱如祖果使一擱家顯公阿司生資抱產(chǎn)拖負(fù)撥債枕率問(wèn)比猶較概高廢，圣現(xiàn)窮金謎流辣也仿比殺較或大押，置特扭別芹是興現(xiàn)瀉金脫余鄙額準(zhǔn)在殊高現(xiàn)位撤盤(pán)笨旋棒的岡時(shí)裙候丸（團(tuán)占由資酒產(chǎn)捕總撈額室的飼比斤例帝超訂過(guò)爐1濕5居%賺）產(chǎn)，梯就拒值芳得選懷除疑吵了矛。按偉常燃理績(jī)來(lái)通講柳，益把鄙錢(qián)客放妖在砍銀初行慕做寸存酒款恰，派利午息丙很打低甲的飾，捎而襲向獲銀由行惑借笛款卷的售利敞息濤是脖很徑高椒的楊。夢(mèng)為僑什孟么盒上賞市恩公鈴司視愿晌意傳把泊幾鄰億謊、熄幾突十檢億霸的獲錢(qián)糕放吸在橋銀閑行妄睡轎覺(jué)剝，膀而啞不舒是獄經(jīng)稅營(yíng)盞？濃唯投一該的褲解價(jià)釋租就轟是免，貴這椅筆竹錢(qián)主很限可陪能疤是稿虛面構(gòu)衣的鳥(niǎo)或浙是嗎受放限癥的燒。一搖般窯是掏虛冤構(gòu)布收土入以、懸現(xiàn)斧金鏟流漿量遮，廊或靜者見(jiàn)隱岸瞞音其敞他扭應(yīng)屋收罵款識(shí)—甩關(guān)厘聯(lián)核方鐘等偽形己成耍的鼠。二家、語(yǔ)預(yù)喂付單賬賄款沖及刪存惜貨穿陷役阱神（童1沿）預(yù)菠付融賬炒款零通討常略是顫指碧企請(qǐng)業(yè)庸按苗照艦購(gòu)聾貨戲合湊同針或良有吸關(guān)造協(xié)平議祝規(guī)笑定積預(yù)旗先摸支動(dòng)付筍給標(biāo)供渡貨抄單訓(xùn)位究或輔勞木務(wù)魂提搖供巾者刊的道定妥金喜或栗貨箱款團(tuán)，叉通米常領(lǐng)情霞況攻下度，談企馬業(yè)隔都趁會(huì)械有目一呢定殃數(shù)女量瞧的令預(yù)室付軋賬草款脂存什在蜻，能但到也照有困一杜些規(guī)企奮業(yè)陸的踩預(yù)浩付戰(zhàn)賬榨款誼明飾顯胸超盯出拖合語(yǔ)理仗范挑圍膏，茂并摟遠(yuǎn)貸遠(yuǎn)室高兇于謠同爭(zhēng)類(lèi)杜企彎業(yè)急的亭水凝平傭，鳳對(duì)病于畫(huà)這狂樣城的匙上須市殃公章司降，腿需說(shuō)多轉(zhuǎn)一斃份面警張?zhí)杳埽禾釋m防致其糟利轉(zhuǎn)用逝預(yù)金付野賬江款嘗虛肌增布資挑產(chǎn)塵或槽轉(zhuǎn)漂移波資雨金鞭等濫問(wèn)風(fēng)題它。在抵現(xiàn)徐在斑市隔場(chǎng)衫普耀遍蛋為隔買(mǎi)前方室市暑場(chǎng)跪的奇情竹況斥下軍，宜巨菜額司預(yù)片付尚賬舊款池且啄持初續(xù)愈高必居絕不按下縣，依難噸以戴理播解果，預(yù)尤餡其裝是澇高逆于沙同漂行權(quán)業(yè)冬水興平當(dāng)?shù)哪皖A(yù)右付環(huán)賬?？蠲栊【侍栝?。餃由足于項(xiàng)所孔處姥行首業(yè)躲性階質(zhì)單的弟不舟同費(fèi)，觸不底同跑行宗業(yè)欄的逗上仇市真公密司憐的撤預(yù)代付音賬先款姑金見(jiàn)額吹通瞇常巡壽會(huì)佳有替非傳常奏大永的連差陶距飯，共其病中仗如恒房裕地裹產(chǎn)座企嗚業(yè)節(jié)、刪鋼慈鐵判企薦業(yè)德、慈貿(mào)北易閃類(lèi)詞企齒業(yè)津、單工立程搏施播工梯類(lèi)申企暑業(yè)棍等族上稿市蘿公慶司棉的現(xiàn)預(yù)暮付翠賬袍款暗通讓常休整矮體滾偏忠高綢，虎但刷若謎與河同碎行電業(yè)枝上稀市傻公成司睛相支比椅，師在寒營(yíng)綠業(yè)軌收緣瑞入狠及必成晉本偏并保不灰具風(fēng)有震優(yōu)瀉勢(shì)芽的論情盡況浩下俗，剪預(yù)仔付慮賬飲款垃明狐顯榜偏悟高頌的蛾公沉司燒需挺多腰警份惕迷。預(yù)帖付踢賬譯款驢余該額符高穗，坡一鼠般向有唇以袍下杜幾煎種柄造縱假焰可碌能霜：（統(tǒng)1某）賄虛敢構(gòu)濫交崖易容、陡虛異增貿(mào)資駐產(chǎn)川形巷成（枝2共）淺少孕轉(zhuǎn)莊成恥本拋、沾虛碑增培利展?jié)櫟ば闻d成（鐮2歌）窮關(guān)務(wù)聯(lián)錘企今業(yè)合占修用費(fèi)資芬金與形竊成二燙、帝預(yù)繩付絲式賬陡款驗(yàn)及厭存韻貨荒陷棄阱吊（月2租）在咳同梳時(shí)跪符腿合眼以助下妹特蓋征拔的粘企短業(yè)教存?zhèn)洷?，聾需鋪要筐引馳起饒警溫惕脫，移表戚明超其睛少您轉(zhuǎn)湯存發(fā)貨焰銷(xiāo)冊(cè)售臥成覽本全，球虛案增虜存廊貨睜資均產(chǎn)出的險(xiǎn)可筐能洪性止較僅大市：一紛是腦企輔業(yè)晉存串貨劑占暴資寒產(chǎn)宵總鴨額貿(mào)的企比蝴例檔較范高受，二設(shè)是憂(yōu)存列貨摸占電資袖產(chǎn)丟總爪額說(shuō)增疏長(zhǎng)武幅專(zhuān)度圍較型大棵；三傷是周銷(xiāo)浙售群毛蘆利順率淋迅體速燦增烏長(zhǎng)融。此蜂外弦，煤存峰貨脖的毀增金長(zhǎng)般速當(dāng)度叨超之過(guò)字銷(xiāo)骨售旬收疤入曾增避長(zhǎng)穗速異度聽(tīng)，跨且轉(zhuǎn)毛筋利鵲率吧未吳提吵高涼或蹈下泛降蛋，志表遇明軍其榆積濕壓腫的擠可足能現(xiàn)性鐵較態(tài)大娛，報(bào)需歸要龜引捕起漆關(guān)韻注刺。三獲、仿固特定宮資慈產(chǎn)蓄、弓無(wú)何形依資筑產(chǎn)茄及警資臂本基公哄積予陷揉阱濃（贈(zèng)1柳）這歇里笨講西的限問(wèn)花題穴與鹿資浪產(chǎn)寄計(jì)輩價(jià)百方交法爐有堤關(guān)布，乞即拐資緒產(chǎn)飲評(píng)怪估流價(jià)樹(shù)值勵(lì)能半否葡作熄為盛資通產(chǎn)敘入圍賬義價(jià)麻值仁，槐尤數(shù)其遼是船調(diào)龜賬猶的躁依朗據(jù)夫。按嘩照狼《檢企息業(yè)避會(huì)殊計(jì)啊準(zhǔn)雷則條》米的丑規(guī)的定衣，駝各蠻項(xiàng)充財(cái)謙產(chǎn)渡物血資棒應(yīng)斗當(dāng)率按巡壽取采得受時(shí)節(jié)的個(gè)實(shí)壯際遼成價(jià)本用計(jì)讓價(jià)留。販按飽照蘋(píng)歷速史妹成勝本掀記吃賬斑的法會(huì)他計(jì)辱原傻則仇，箭企隊(duì)業(yè)蓄在很持嫂續(xù)壓經(jīng)鴿營(yíng)掃的斷情姐況現(xiàn)下吳，聚一格般線不隆能皮對(duì)儀企槽業(yè)添資篩產(chǎn)仇進(jìn)侮行逐評(píng)詳估茂調(diào)雖賬席。雖紛然酒隨洞著艘市聰場(chǎng)緞經(jīng)棋濟(jì)刪的危發(fā)險(xiǎn)展制，她交刮易卷行嘆為宜的敢增煉多稠，執(zhí)資酒產(chǎn)習(xí)評(píng)合估吸事萬(wàn)項(xiàng)撈也景越少來(lái)儲(chǔ)越餅多棉，形企踏業(yè)種在氣進(jìn)則行原公礎(chǔ)司瓦制偏改賽制火、兼購(gòu)塌買(mǎi)跟股備權(quán)貧、午企候業(yè)曲兼烤并潮、蔬資內(nèi)產(chǎn)及置良換貼、肢以黎非采現(xiàn)六金慚資榮產(chǎn)漲抵塔債任、縣以暗非敗現(xiàn)瘦金臘資會(huì)產(chǎn)順投血資產(chǎn)、曉債供轉(zhuǎn)玩股肚、秧企州業(yè)繩清怕算娘、礙增筋資私擴(kuò)顆股咬、混將扇資進(jìn)產(chǎn)胳抵煙押誼、訪質(zhì)晃押燥或付擔(dān)償?；?、胖公屑司教制頂企響業(yè)啞變廚更攜、潑法需人各股母拍到賣(mài)奸等快往述往散都裂需蔬要灘進(jìn)拍行京資倒產(chǎn)龜評(píng)傾估濃，強(qiáng)但科國(guó)蹈家霸規(guī)命定芽的費(fèi)可耐以能調(diào)仔整脫賬國(guó)面肢價(jià)奇值點(diǎn)的甘事石項(xiàng)禽僅秋限白于忘下茫列爸兩鼓種番情媽況夾：一握是槳國(guó)取有槍企筍業(yè)醫(yī)按謙照裹《廉公價(jià)司墓法墓》執(zhí)規(guī)肝定歐改摧制青為錄股命份步有悅限勇公呼司腎，繁按詞照堆規(guī)洽定膨，猶應(yīng)剖對(duì)華企外業(yè)敢的得資系產(chǎn)缺進(jìn)智行漂評(píng)掀估變，暈并剪按碎資沸產(chǎn)拼評(píng)喇估蕩確京認(rèn)雪的涉價(jià)前值上調(diào)贊整社企投業(yè)凍相籃應(yīng)軟資拖產(chǎn)院的紡原霉賬徒面瘡價(jià)戚值綿；二是是丙企隔業(yè)糟兼花并閃，攻也監(jiān)就燙是跑購(gòu)毯買(mǎi)撇其懂他圣企撒業(yè)眾的什全灑部榆股針權(quán)彩時(shí)必，米如添果知被魯購(gòu)距買(mǎi)剖企賭業(yè)凳保宿留壤法腎人遇資派格茅，夢(mèng)則涂被桑購(gòu)寨買(mǎi)搬企東業(yè)肺應(yīng)刊當(dāng)謀按攝照挺評(píng)框估收確末認(rèn)御的洲價(jià)歪值蠶調(diào)竹整購(gòu)有毀關(guān)討資徐產(chǎn)鬧的變賬捐面輝價(jià)銅值乏，策如繪果負(fù)被獲購(gòu)秩買(mǎi)映企腫業(yè)搏喪嗽失劑法涉人假資鞏格辮，饒購(gòu)念買(mǎi)亞企拼業(yè)斷應(yīng)地當(dāng)拋按洋照棉被畜購(gòu)肌買(mǎi)挖企唇業(yè)牙各床項(xiàng)退資判產(chǎn)冶評(píng)劇估也后漏的證價(jià)龜值才入檔賬配。這旁?xún)纱_種本情主況蹈之徐所獸以掩可講以澆調(diào)秤賬箏是榮因診為蒙改拼組晃后版的撕企背業(yè)大和沸被蝴兼影并扔但稅保廚留元法小人廁資已格舒的音企肉業(yè)僵均剖發(fā)搭生樹(shù)了犬實(shí)玩質(zhì)療性鴿的溉變?nèi)换?lèi)，卡相路當(dāng)鋸于內(nèi)一竭個(gè)隆新鞠企綿業(yè)歪的啟開(kāi)更始普；召而中整壯體灣兼售并難不粥再亭保雁留診法際人茅資坑格繼的尖企妻業(yè)戀相講當(dāng)應(yīng)于捉兼百并織企鞭業(yè)辣買(mǎi)慎進(jìn)蹈了術(shù)被株兼屯并以企予業(yè)攤的豬凈剩資浴產(chǎn)妹，緣瑞應(yīng)界當(dāng)?shù)“达L(fēng)被臂兼紙并鹿企董業(yè)挽各孩項(xiàng)筒資體產(chǎn)倚的效公西允角價(jià)己值賓入戚賬域。如即果竊企誤業(yè)辦肚公用種房糕評(píng)監(jiān)估拐一書(shū)次續(xù)，昆調(diào)蘿一放次電賬暫，殃那貫同陰理跪公詠司喇其螺他碎資勻產(chǎn)糾，晶如臺(tái)土崇地燦使搞用喉權(quán)敵也鵝可檔以瞞評(píng)燈估當(dāng)，策也粘可霧以串調(diào)磨賬哈，棵其啦他憑企質(zhì)業(yè)本也搞可田以晚不蒼斷飾地亞對(duì)葬自唱己地的罷資弟產(chǎn)檢評(píng)酬估愁，見(jiàn)調(diào)馳賬囑，清再罪評(píng)筒估亞，鉆再垃調(diào)俱賬查，川這皮樣集，食會(huì)兄不奔斷獸膨錄化公公擺司纖的剛資熱產(chǎn)坊和教權(quán)黑益足，雙帶恢來(lái)洪的今后與果羅將翠是床非魯常躺嚴(yán)科重絡(luò)的譜。三杜、感固窯定摟資脹產(chǎn)卻、齊無(wú)砍形煤資笨產(chǎn)駱及遍資抵本潛公摩積嫩陷礦阱記（難2閥）利頑用挎資務(wù)產(chǎn)條評(píng)荒估昆消足除暫潛膚虧銹。按蛋照后會(huì)江計(jì)墓制遇度福的綢規(guī)府定喪和退謹(jǐn)膛慎陶原己則請(qǐng)，烏企父業(yè)給的臣潛極虧星應(yīng)拒當(dāng)宰依瘡照寨法圖定渣程宵序懇，勁通掀過(guò)辰利伏潤(rùn)謹(jǐn)表禿予菊以許體予現(xiàn)鮮。然默而嚴(yán)許蠟多水企內(nèi)業(yè)議，興特甚別慮是語(yǔ)國(guó)筋有玻企息業(yè)燙，拼往亂往潔在景股形份夕制母改梨組株、刻對(duì)井外寬投您資棋、熔租借賃步、坦抵纏押山時(shí)腸，概通舟過(guò)俱資療產(chǎn)輛評(píng)惡估紐奉，僑將拔壞眾帳迅、歌滯屑銷(xiāo)選和透毀增損氧存您貨挽、寒長(zhǎng)位期旅投送資子損佩失股、淺固獨(dú)定辯資努產(chǎn)儉損前失借以服及獲遞仙延墻資親產(chǎn)須等線潛賭虧刺確含認(rèn)材為猴評(píng)斷估欠減災(zāi)值拉，課沖胸抵監(jiān)“枝資舟本億公殼積離”啊，灘從規(guī)而劉達(dá)喂到享粉丸飾談會(huì)祥計(jì)陸報(bào)汪表碧，類(lèi)虛長(zhǎng)增仙利抓潤(rùn)吸的手目需的質(zhì)。四甘、行應(yīng)銀收克賬闖款確及適收勉入岔陷剩阱一下般迷來(lái)展講什，冒應(yīng)掏收駐賬繞款稱(chēng)余而額叼高謊居遲不細(xì)下吩，咬且若增勤長(zhǎng)下較魂快鉤（站快蟻于郊收協(xié)入冠增省長(zhǎng)司）釀，銜同芝時(shí)徒企權(quán)業(yè)葵的衣銷(xiāo)皂售奧毛省利晴率亞較弦高晃，搏需配要歪引研起緒警箏惕扁是余否館存央在惱以麻下墨情帖況欠：（躺1的）束虛檢構(gòu)奏交插易幼，遲虛她增顏收茂入舞掛臘賬（賣(mài)2默）打提倒前艙確鴨認(rèn)說(shuō)收在入廚掛鋼賬捐，傍少夢(mèng)轉(zhuǎn)器成吃本慚（攝商炎品泊未缺發(fā)星出寇）案復(fù)例買(mǎi)：帽我撇們記審睬計(jì)栗人仍員判在繼審屑計(jì)棟某暈企慢業(yè)右2恐0原0杰7卡年瞧度陣財(cái)糟務(wù)似報(bào)瓜表負(fù)時(shí)值，亮發(fā)染現(xiàn)佳該麗企廊業(yè)卻2牙0碼0檢7餅?zāi)暧?xùn)報(bào)可表貨收淡入鄭、縫毛蝦利及率疼、葡應(yīng)忽收飛賬吸款穗均震比碰2海0權(quán)0注6敘年長(zhǎng)有圈大率幅選度昂提憶高展，氏引翠起甚我妹們伯的噸懷怠疑削。聞經(jīng)箱查其閱索其泛賬怨目遷發(fā)故現(xiàn)變，蒼2俘0服0受7冶年礙1捎2溜月遮份農(nóng)“胃商夜品苗銷(xiāo)鋸售狐收頃入來(lái)”練和扔“農(nóng)應(yīng)果收有賬搜款辱”庭賬駐戶(hù)福較坡以宮往圾各鐮期辭發(fā)伯生轉(zhuǎn)額役大塘，袖經(jīng)完查塔閱歸明跪細(xì)美帳幸，憶發(fā)由現(xiàn)業(yè)“諷應(yīng)目收熄賬呈款欠”只明丘細(xì)伴賬什中句未脖作遇登樓記絮。稻審足計(jì)巖人稀員如根礎(chǔ)據(jù)達(dá)賬繳簿倡記洗錄捧調(diào)撞閱宰有贏關(guān)青記善賬銷(xiāo)憑做證脈，挺發(fā)時(shí)現(xiàn)蠻有脅五改張滅憑碧證喇內(nèi)嚼容純?nèi)珓?chuàng)部西相碗同降，榨均幼為逢：自借饒：攜應(yīng)牲收漏賬違款樹(shù)貸泄：給產(chǎn)市品建銷(xiāo)務(wù)售撞收壇入憂(yōu)應(yīng)凡交完稅屈金鈴-頁(yè)-塘應(yīng)雙交望增懷值敞稅劃（難銷(xiāo)草項(xiàng)炎稅稍額養(yǎng)）漸經(jīng)睡查掩，被上補(bǔ)述禁五叉張鬼憑日證季均懶未蓋附醒任選何爽原風(fēng)始鳥(niǎo)憑罩證托，蓮虛寸列紛收繳入握1匯2摟0匪0梯萬(wàn)喉余澆元勺，寸相情應(yīng)熱只娘結(jié)芹轉(zhuǎn)妥成穿了顫5嗎0猶0需萬(wàn)撿元綢的盟成頂本替，遇銷(xiāo)樂(lè)售們毛耽利載率悶比楊其施他幫月傻份殿高珠出姿4識(shí)倍抵之票多追。岸五糖筆臂業(yè)廢務(wù)筋在映“棒庫(kù)賀存簽商醒品紗”號(hào)明廊細(xì)坊賬源和葵“個(gè)應(yīng)博收哨賬銀款飄”城明偶細(xì)亮賬戶(hù)中盯均杰未呢作邀登畏記魂，聰我把們滅追爐查痰至蘋(píng)2和0澡0倦8驅(qū)年云1堆月縱賬蜘目赴，襲該冤企千業(yè)森在貿(mào)2送0偶0擦8既年愿1你月昨?qū)⒋a上挽述夾分刷錄耽作澤銷(xiāo)執(zhí)貨咐退攤回賓處箏理巾。蕩該離企廈業(yè)糕虛淚增膜當(dāng)逮期沸利套潤(rùn)秘，宣并課采具用導(dǎo)掛篇往撥來(lái)杠賬連的姜手咳段餓造擺假犬一沾目罰了稠然掙。五襖、領(lǐng)高沙應(yīng)丘繳既稅比費(fèi)高巷應(yīng)淘繳配稅口費(fèi)吧，核尤約其主是蜜企減業(yè)并所繳得祖稅憑，鞠近星幾傻年誰(shuí)只客提昂不睛交皺，學(xué)或酬者線提淚多裙交毛少護(hù)，刮余充額運(yùn)逐單年愁累愉積嚷，透應(yīng)璃引社起尖關(guān)田注穗。這木種襪情腥況柜很荒可閘能摔是尼虛切增漸利大潤(rùn)仗，慎或鬧在撫申尿報(bào)緣瑞企久業(yè)彎所規(guī)得熊稅確時(shí)抓隱濕瞞堡利才潤(rùn)糞（招兩箏套手報(bào)謊表掉）援造恩成獨(dú)的擁。測(cè)謠算撤方嗎法擊：者在萍利為潤(rùn)肯表摩中福計(jì)庫(kù)提怎的言所鑒得璃稅樸多冒，春而煮在咬資士產(chǎn)爸負(fù)素債昌表脊中倦掛漸賬駝的螞數(shù)輛額返加室上翠現(xiàn)擋金峰流永量季表脹中聽(tīng)“韻支盯付瓶的扎各寶項(xiàng)氣稅剩費(fèi)透”子合肅計(jì)田數(shù)稱(chēng)少還妨有掙一持種寫(xiě)情李況星是暈，菊當(dāng)墳?zāi)赉U計(jì)冒提劉所南得爬稅完掛江賬芝，且次問(wèn)年臣將座計(jì)魄提息的晉所晃得往稅刃（給應(yīng)花交糕稅夜金卡）駱轉(zhuǎn)訴入訂凈程資拒產(chǎn)牛項(xiàng)秋目頭中忠，搞如夠資夕本忌公晉積拍、顆盈默余致公射積宣、當(dāng)未盲分禿配迫利循潤(rùn)塘等敘。塌通柏過(guò)化報(bào)背表殲勾貢稽育關(guān)筍系延測(cè)拉試蝦可蹄以?xún)x發(fā)格現(xiàn)目。六毒、玻關(guān)蝕聯(lián)父交醋易廣及工資嘴產(chǎn)久重貍組利穴用回關(guān)破聯(lián)愧交匆易金及寨資宮產(chǎn)摸重竊組卡調(diào)乞節(jié)魂企躲業(yè)否利幟潤(rùn)哈在內(nèi)上周市換公筆司嫩中衫運(yùn)香用偏的給比器較滋多監(jiān)。（岸1毫）提利編用狗關(guān)繳聯(lián)密交董易還調(diào)窄節(jié)迫利拔潤(rùn)悉。煎主用要陰方煌式呢有炕：A挪、寨虛橡構(gòu)名經(jīng)皂濟(jì)疼業(yè)溜務(wù)墳，沖人大為胸抬漠高歉目日標(biāo)辜公篇司裝業(yè)堅(jiān)務(wù)與和社效尼益腔；B久、激利叔用啊遠(yuǎn)咽高銜于射或負(fù)低雄于享市勾場(chǎng)成價(jià)材格良的艦方字式緒，膠進(jìn)轉(zhuǎn)行蔥購(gòu)廊銷(xiāo)友活型動(dòng)屠、腹資鏟產(chǎn)羽置偽換舟和座股減權(quán)耐置騾換穩(wěn)；C螞、豈以蓬旱鍵澇撓保撥收暮的羅方橋式共委慚托睡經(jīng)擔(dān)營(yíng)刊或企受蔑托竭經(jīng)專(zhuān)營(yíng)愚，娃抬專(zhuān)高妻目危標(biāo)碑公臂司槍的裕經(jīng)棍營(yíng)倉(cāng)業(yè)助績(jī)?nèi)?；D添、至以覺(jué)低搭息溉或暮高缺息彈發(fā)倚生泊資灣金氧往唱來(lái)蹦，抽調(diào)續(xù)節(jié)悅目喘標(biāo)趟公裙司抱財(cái)謊務(wù)殖費(fèi)煙用休。E繁、肯以微收造取逢或境支猴付用管逆理鵝費(fèi)閱、瀉或內(nèi)分飽攤饅共應(yīng)同氣費(fèi)觀用痛調(diào)罷節(jié)成目姥標(biāo)擊利胞潤(rùn)煮。扎利腰用傾關(guān)社聯(lián)奏交丑易瓣調(diào)繁節(jié)變利租潤(rùn)手的殊最丸大潮特馳點(diǎn)怪是用虧娛損慕大促戶(hù)贈(zèng)可帆在償一李夜他之倒間喪變乖成鈴盈吃利幫大泛戶(hù)乳，憤且氧關(guān)云聯(lián)扶交景易令的窯利燭潤(rùn)肅大站都敬體韻現(xiàn)教為區(qū)“李其徐他農(nóng)業(yè)反務(wù)遣利嶼潤(rùn)凡”晶、盟“旨投腫資約收筋益悠”頌或命“吵營(yíng)劉業(yè)懼外拒收名入呢”羊。弄（識(shí)2框）伙利絮用架資盆產(chǎn)滴重杰組淚調(diào)原節(jié)禮利添潤(rùn)視。資北產(chǎn)司重船組歌是疑企匪業(yè)今為怒了語(yǔ)優(yōu)砍化倦資平本么結(jié)狗構(gòu)霜，盲調(diào)耀整團(tuán)產(chǎn)著業(yè)乒結(jié)閱構(gòu)汽，郊完舉成階戰(zhàn)起略削轉(zhuǎn)狐移飽等晨目咱的瓜而殺實(shí)淡現(xiàn)估的網(wǎng)資糟產(chǎn)基置薯?yè)Q教和悅股灰權(quán)意置凈換癢。索但弟目般前下資輝產(chǎn)糞重偽組爛被劃利束用殖來(lái)銅做州假偏帳帖，處典浮型自做慨法激有剃：A坑、壩借叔助茂關(guān)代聯(lián)朋交硬易扔，鴿由姓關(guān)攜聯(lián)染企板業(yè)章以泡優(yōu)仙質(zhì)惕資殲產(chǎn)喝置肝換釋目揪標(biāo)棒公米司降的乞劣則質(zhì)忙資世產(chǎn)協(xié)；B陪、盒由掛關(guān)職聯(lián)孔企盼業(yè)襯將呼盈紛利勁能扭力立較錢(qián)高戚的底下盟屬底企引業(yè)釋廉詞價(jià)學(xué)出斗售稅給乖目晃標(biāo)歌公蕩司細(xì)；C霞、駱由訂目撕標(biāo)倡公五司號(hào)將催一他些決閑茂置戴資烏產(chǎn)嗓高泥價(jià)麗出鞏售以給告關(guān)用聯(lián)擦企弊業(yè)礎(chǔ)。定這策些姐做散法宏的講特變點(diǎn)途一衡是裹利窯用細(xì)時(shí)拾間綢差混，基如垃在渠會(huì)蓮計(jì)視年區(qū)度狠即駱將亞結(jié)詳束然前腫進(jìn)雄行夕重渴大公資內(nèi)產(chǎn)巧買(mǎi)慰賣(mài)疲，有確那認(rèn)串暴雄利戚；票一姨是腎不方等診價(jià)巷交熟換盼，質(zhì)即佳借貌助非關(guān)河聯(lián)須交艷易灘，釘在張上固市面公帽司哭和筍非早上籌市偶母垂公顯司共之稱(chēng)間貸進(jìn)舊行震“置以悠垃冒圾價(jià)換獅黃善金額”幕的摔利寶潤(rùn)唐轉(zhuǎn)福移副。七庸、纖隱虧瞞鋼負(fù)堆債隱燃瞞樓巨繪額薦負(fù)懶債等，內(nèi)尤茶其腥是即銀崇行撇借鏟款跌、齒應(yīng)屈付肅票糠據(jù)婦不樓入辯賬掏，襯對(duì)詞外碼擔(dān)儲(chǔ)保訪等卵或含有購(gòu)負(fù)位債勾不防披泥露淺，剝或丈者自是葬將腫負(fù)雪債慣類(lèi)永項(xiàng)安目薪人研為化并穗入獸凈歸資腔產(chǎn)探項(xiàng)岸目統(tǒng)，訓(xùn)達(dá)診到革虛徹增必凈血資健產(chǎn)續(xù)的米目總的牛，宵在甜現(xiàn)阻實(shí)府工理作詳中何越扯來(lái)等越似常勞見(jiàn)恐。案衡例垂：跟*促S色T墳九船發(fā)因向鍛關(guān)斥聯(lián)賣(mài)方鋪提琴供歪資女金嶺的饞具遍體撿方煤式棟是嗓在使2垂0雀0度5叼、炎2貪0陵0皆6勁年忍向蓄關(guān)怒聯(lián)賊方殼簽拳發(fā)示銀形行讀承擺兌暖匯率票微2憲3嫩筆臺(tái)，熱金若額餃為脾7仿.沿2肉億鳥(niǎo)元顫；怨商暑業(yè)燙承列兌頂匯綿票告4艙筆見(jiàn)，信金粱額福為澤8尖0問(wèn)5朝0和萬(wàn)更元晌?？谏戏晔鲑F票華據(jù)損并潛未饞記訂賬任，剖票曲據(jù)煤到唯期柏付造款累時(shí)緩也泄不厲及態(tài)時(shí)瓜入健賬圣，鼓且仍補(bǔ)化記撫入舟賬守時(shí)莖，父錯(cuò)紫誤爭(zhēng)地費(fèi)沖叢減凱了午短漿期叼借合款重、蛇應(yīng)甩付懶賬遙款蚊等尋其薦他蛙科終目范。的*即S像T勉九貧發(fā)庭由健于吉隱活瞞婚了窄負(fù)礙債然，緊其腎2盒0華0圖5員年陷末抓資擁產(chǎn)慎負(fù)編債貪率總僅百為躺4政4疏.嬸7釣7謎%土（誰(shuí)未段更汪正幣前略的謠報(bào)學(xué)表獎(jiǎng)）陡。八衛(wèi)、沾少耍提帽資蘭產(chǎn)配減砌值關(guān)本于涉計(jì)趟提怪資簽產(chǎn)壤減戒值闖的應(yīng)規(guī)霸定項(xiàng)，錢(qián)在帖不誘同僑會(huì)拜計(jì)哀制矩度套、唇會(huì)篇計(jì)也準(zhǔn)庫(kù)則暢中息規(guī)亂定賀的蒙不煌同秒：行搶業(yè)鉗會(huì)編計(jì)恨制翠度錄（養(yǎng)財(cái)撇政椒部檢1賀9曾9只2絲式年掃開(kāi)遍始煙陸雷續(xù)辛發(fā)砌布莫）悟中青，年僅瞞對(duì)心應(yīng)虹收紅賬縮慧款刮按既照共0凈.擔(dān)3元%醬-給-物0勿.如5逃%膠的葡比臂例賭計(jì)護(hù)提良?jí)奈焚~課準(zhǔn)雁備雄，界或下者拌不層提絨。在智2愧0卡0綱0嶺年淘1狼2翁月居財(cái)皇政宴部然公煮布弟的亭《雖企嘴業(yè)撞會(huì)勵(lì)計(jì)臭制冊(cè)度燒》術(shù)（視以觀下瞇簡(jiǎn)諒稱(chēng)森“胳2勉0饅0水0環(huán)年放企鼓業(yè)養(yǎng)會(huì)提計(jì)正制承度朝”梁）鵝，生資川產(chǎn)攀減樂(lè)值斃準(zhǔn)扒備向的秒計(jì)爬提溜范傻圍者擴(kuò)蘿大仰到博8涌項(xiàng)議。2庸0堅(jiān)0曬6櫻年隱2惕月器1顯5兔日息，認(rèn)財(cái)迷政催部糊發(fā)革布昂了賓新涉企鏟業(yè)說(shuō)會(huì)張計(jì)冊(cè)準(zhǔn)乏則跳體影系拋，杏由誼1櫻項(xiàng)備基源本舅準(zhǔn)以則姻和源3饅8并項(xiàng)度具倒體排準(zhǔn)盼則膏構(gòu)扶成叨（產(chǎn)以畏下害簡(jiǎn)劍稱(chēng)朝“待2老0簡(jiǎn)0越6嘴年垂準(zhǔn)離則那”偏）瓣。宮在姿2妖0親0籍6盤(pán)年眾準(zhǔn)背則柜中世，亮計(jì)色提曲資岡產(chǎn)互減業(yè)值乖的舅范黎圍副更哈加絨廣領(lǐng)泛躲，巷幾狂乎之涉托及叨所宅有低的望資研產(chǎn)聞項(xiàng)且目偽。九佛、哀折防舊同少駐提暖、立攤潛銷(xiāo)頃資樓產(chǎn)箱少狗攤調(diào)梢整屬折浙舊按計(jì)香提沒(méi)方帆法嚷，稍延碎長(zhǎng)郊或莊縮粉短將折衰舊陣年志限曲，強(qiáng)虛孟增誕、尊虛取減嗽成會(huì)本買(mǎi)費(fèi)嚴(yán)用吸，垂從銀而眉調(diào)軍整鑰利惹潤(rùn)澇的馬高驢低凳。利野用怕虛獵擬律資筑產(chǎn)腎調(diào)君節(jié)萬(wàn)利廚潤(rùn)侵。株根諸據(jù)含國(guó)謊際則慣蛛例武，吸資積產(chǎn)星是劫指涌能刑夠慘帶豪來(lái)剛未鏈來(lái)榜經(jīng)逼濟(jì)挑利消益艦的床資問(wèn)源果。栗不滔能較帶盾來(lái)擺經(jīng)飽濟(jì)榆利舊益臺(tái)的改項(xiàng)積目拍，況即擴(kuò)使汗符必合做權(quán)選責(zé)炮發(fā)稠生風(fēng)制識(shí)的膨要起求朗列祖入舍了搶資態(tài)產(chǎn)絮負(fù)囑債肥表失，單嚴(yán)駱格漠的袋說(shuō)閱，彈也只不呢是真真下正荒意頂義羨上剃的最資喚產(chǎn)構(gòu)，瘦由匠此梁產(chǎn)詞生妨了評(píng)虛嗽擬支資慌產(chǎn)紛的亡概烤念館。坐所賣(mài)謂花虛求擬歇資給產(chǎn)沙，周是滅指麻已揮經(jīng)叛發(fā)戰(zhàn)生證的首費(fèi)吧用湖或衛(wèi)損桃失稱(chēng)，億但摘由猾于疲企裂業(yè)外缺岔乏贊承營(yíng)受鏈能某力丙而銅暫登時(shí)盜掛民列句為監(jiān)待浴攤兩費(fèi)押用播、蒙遞鬧延忌資揪產(chǎn)滋、士待劑處握理上流初動(dòng)駕資岡產(chǎn)船損賢失哀和根待拴處董理證固納定夢(mèng)資含產(chǎn)泛損欣失稀等傾資盈產(chǎn)衫項(xiàng)偉目勵(lì)。帖企肯業(yè)訴通勸過(guò)為不姑及枕時(shí)鄉(xiāng)豐確伯認(rèn)含、獲少遭攤蜓銷(xiāo)舌或剖不繼攤亞銷(xiāo)膚已轎經(jīng)勉發(fā)偉生暗的賽費(fèi)凡用我和顧損發(fā)失蠅，囑從坑而掙達(dá)磨到俯減趨少敲費(fèi)葉用族，請(qǐng)?zhí)撐苍鰞x利吹潤(rùn)孟的疤目不的臉。十紗、怪其窮他（撕1鏡）公調(diào)便整甩存尿貨怪等詢(xún)計(jì)董價(jià)居方狼法引，鄙從拿而孝虛竹增扎、住虛映減獻(xiàn)資縮慧產(chǎn)鬼和教費(fèi)耳用考。橡如聚通什過(guò)荒選工擇痕先章進(jìn)起先西出望法員、能后斬進(jìn)梁先席出型法輩、秒加啟權(quán)難平典均話法胸等山，拖使扮帳嫩面妥資負(fù)產(chǎn)挑或掙產(chǎn)究品裳成的本劣費(fèi)膚用貨虛顏增葬、控虛廉減鋼。（呀2呢）仍利酒用劑利鵲息丑資序本呼化露調(diào)舌節(jié)償利糟潤(rùn)您根累據(jù)昂現(xiàn)葵行筍會(huì)歲計(jì)藝制刑度灣的叛規(guī)窩定受，黎企此業(yè)發(fā)為鋤在您建液工嬌程轉(zhuǎn)和扁固情定濃資念產(chǎn)封等窄長(zhǎng)廊期瞎資掙產(chǎn)妻而群支貫付瓶的臥利換息帥費(fèi)紛用奶，呀在府這薄些名長(zhǎng)注期渴資好產(chǎn)腸投珍入償使翠用哄前疼，我可黨予偵以拼資薪本名化餐，歐計(jì)震入學(xué)這世些陵長(zhǎng)選期倒資瀉產(chǎn)章的健成泰本手。保投特入追使傷用佩后例則棗必輔須州將企利蒼息子費(fèi)亡用顛計(jì)啦入浩當(dāng)渴期條損醬益唉。粱但構(gòu)有堪些宏企燃業(yè)譽(yù)在皇長(zhǎng)榜期搶資雄產(chǎn)洗投等入傳使障用蹄后巨仍驚將挎利籍息東費(fèi)貍用哄予雁以亦資臉本刻化認(rèn)，盛明椒顯膝濫損用耍配臉比稻原匠則仰和裕區(qū)找分次資省本督性屈支罰出京與衰經(jīng)憐營(yíng)蓬性討支嚷出絹原滔則郊，飯?zhí)搳W增顛了終利誘潤(rùn)辱。（隆3模）公利呼用針股駕權(quán)脾投另資哨調(diào)串節(jié)羽利套潤(rùn)賢主廊要淹做繩法剩是帆在撤對(duì)互外蓮?fù)抖速Y歌中悶，抖企亂業(yè)貢根蹤蝶據(jù)胃需陽(yáng)要索通黃過(guò)到選做擇俯權(quán)迷益非法看或納成略本織法冰來(lái)歇進(jìn)陣行勻?qū)h外愛(ài)投臭資福核頑算憑，焰從新而謀增窗大番投籍資綢收邁益魔，抄達(dá)感到缺虛淚增宵利狡潤(rùn)圍的戀目圣的投。學(xué)如抵：慨對(duì)呈于曉盈沫利書(shū)的盤(pán)被求投膨資爹企逐業(yè)火，縫采艇用窯權(quán)晴益殊法歇核遇算總，格對(duì)虜于縱虧段損珠的盞被豎投染資恨企籍業(yè)翻，胞即據(jù)使先股六權(quán)鐮比流例乒超垮過(guò)騎2言0灑%價(jià)，版仍倦采筑用聾成橋本辟法籠核濤算蛋。第那二嘩部級(jí)分炒財(cái)效務(wù)崗報(bào)面表幕分梳析護(hù)性宜審播核漿的濫方旱法根宗據(jù)燦歸己納皺，純一忍般派從滋以績(jī)下胳幾探個(gè)墊方盤(pán)面但對(duì)雙會(huì)香計(jì)養(yǎng)報(bào)慈表攤進(jìn)飄行基分般析倚審都核尋，靜以怪識(shí)千別仆虛撤假賞粉走飾搶?zhuān)阂槐?、孝?duì)狼財(cái)及務(wù)專(zhuān)報(bào)灑表宴及經(jīng)附軍注災(zāi)進(jìn)臭行貢審歇閱二盆、足財(cái)柄務(wù)擋報(bào)伸表小中川重別要禮數(shù)龜據(jù)玩的裳測(cè)租試三仔、詞財(cái)窗務(wù)聯(lián)報(bào)是表比勾稼稽劉關(guān)巧系寧的趣審談核四觀、勿主充要嫂財(cái)倍務(wù)薯報(bào)騾表梳項(xiàng)屠目更的牲分戒析莫審江核五汁、刺其磚他材方美面一正、煙對(duì)字財(cái)技務(wù)塞報(bào)渠表社及摸附德注乒進(jìn)起行手審莊閱主饑要農(nóng)目熊的逝：在息總杜體員上呆把銜握仿被粒審倘核直企造業(yè)中的界基捧本艇情哀況來(lái)；刮初似步卡判循斷啟財(cái)鳴務(wù)久報(bào)丘表汗編躬制殖的胃合聰規(guī)呆性艦及盲信遙息斗披緞露訊的雖質(zhì)襖量堆，蛙發(fā)積現(xiàn)某異越常獲問(wèn)墻題務(wù)，械為擦進(jìn)劈燕一作步晚審雁核睜提笛供袋重近要護(hù)線份索辦。審股閱聞的政內(nèi)枕容塑：1農(nóng)、消復(fù)前核皂采被用砌的摘會(huì)句計(jì)柜準(zhǔn)饒則澤、蒸會(huì)根計(jì)蛛制芝度拴是林否蘭符聯(lián)合途規(guī)仇定2坐、廚初飽步栽判哄斷叼采合用溪的在會(huì)訓(xùn)計(jì)矛政繡策無(wú)、漲會(huì)休計(jì)劃估帳計(jì)發(fā)是主否丘恰趨當(dāng)尸、芬合牌理3數(shù)、勝對(duì)釘報(bào)絕表逝中摔有矛關(guān)列數(shù)之據(jù)沉的慶正肢確諷性歸進(jìn)酒行絲式計(jì)池算捆、鹿復(fù)湯核4注、抽復(fù)蜘核右財(cái)戶(hù)務(wù)厭報(bào)符表扛附叛注獎(jiǎng)信衫息浪的新披協(xié)露妥是身否響完呼整莊、僵正業(yè)確1序、船復(fù)或核英采癢用詢(xún)的襪會(huì)淺計(jì)貝準(zhǔn)諸則除、悶會(huì)芽計(jì)果制奪度壁是網(wǎng)否盜符澆合經(jīng)規(guī)刃定根汽據(jù)謎被擱審佩核色單拼位幅的澤企犯業(yè)增性紙質(zhì)紋、同類(lèi)瓦型輕、襲規(guī)惠模搖等凍，忙結(jié)議合菌我巧國(guó)照會(huì)扁計(jì)矛準(zhǔn)醋則鳴、疲會(huì)尖計(jì)糾制錫度印等姨規(guī)輪定茂，銳確打定垃其憐采翻用逢的增會(huì)庭計(jì)吵準(zhǔn)偽則謝、啟會(huì)唱計(jì)荷制患度修是奸否稅符蘆合轎會(huì)菜計(jì)煎法羨、辦財(cái)香務(wù)指報(bào)煮告題條港例參及搶財(cái)破政授部夾等腰的銜有洗關(guān)獻(xiàn)規(guī)那定畏。（絹1卡）蛇股侮份檢有夜限默公劃司：牙2山0構(gòu)0晨0雅年肆1像2點(diǎn)月應(yīng)財(cái)備政章部陜公屯布佩了才《賓企撕業(yè)墨會(huì)醉計(jì)接制幫度遇》運(yùn)（池以煮下晚簡(jiǎn)駁稱(chēng)毛“賭新兔企墻業(yè)桑會(huì)旋計(jì)社制烘度古”偵）賞，譽(yù)同穿時(shí)失要誼求魯從腿2售0栗0蓋1沾年籠1域月灰1鴨日拾起樣在但股極份喊有肉限饅公另司客范魂圍請(qǐng)內(nèi)像執(zhí)罵行允；培2康0領(lǐng)0膏6快年朱2戶(hù)月治1鴨5斑日薄，抹財(cái)殘政燈部摩發(fā)粱布拆了地新禿企紡業(yè)豆會(huì)先計(jì)毛準(zhǔn)房誠(chéng)則免體扭系蒸，奧由蠢1兩項(xiàng)山基旗本性準(zhǔn)賓則溜和上3理8棒項(xiàng)飽具懶體祖準(zhǔn)瓦則霜構(gòu)秋成伶。咬新掠準(zhǔn)梁則刑體效系灑從室2槳0傘0魯7派年票1紙?jiān)抡?qǐng)1去日宏起兩首性先制在蛋上午市粱公幅司閑施箱行卻，惱以餡后刪逐堪步紅擴(kuò)會(huì)大扁到休全廚部濃大孕中雀型詠企晨業(yè)輕。（2砌）漁國(guó)磚有掛企般業(yè)：弦2允0冰0株3障年阿，飯國(guó)輩家立國(guó)旁資念委耍發(fā)害布怪了貝《許關(guān)驕于戴做鼠好皂執(zhí)巧行需<戲企遲業(yè)始會(huì)暫計(jì)獻(xiàn)制紹度淚>纏工前作屯的然通欣知貞》培，義要警求扁到婆2安0震0巖5敞年助止探，灶用該3充年巾的塊時(shí)頑間顏在豎國(guó)列有侵企藍(lán)業(yè)暗完休成母執(zhí)赴行寒《腫企論業(yè)絲式會(huì)果計(jì)病制悶度迎》軟的齊工頑作撓。貞即東規(guī)出定繪所油有隊(duì)國(guó)粘有胖企拾業(yè)告從鄭2探0鎮(zhèn)0末5典年吳開(kāi)疾始饞執(zhí)軌行滋新參《純企軟業(yè)捕會(huì)雜計(jì)預(yù)制催度丹》士。（竊3繭）灰外捉商全投甘資候企蜻業(yè)眨：2乎0輩0竿1風(fēng)年乘，啞財(cái)摧政憑部雁發(fā)總布弓了牙《哄外怕商折投翠資籠企罰業(yè)暑執(zhí)博行辱<運(yùn)企擔(dān)業(yè)至?xí)烙?jì)解制舟度爽>染有恨關(guān)然問(wèn)礎(chǔ)題夠的孤規(guī)爪定蔥》懇，馬要勺求繭從繞2茂0康0忌2儉年乏1范月塵1檢日對(duì)起摘，鋸?fù)馓荷谈竿缎唾Y鋸企畏業(yè)昌執(zhí)榮行第新純企走業(yè)愧會(huì)吼計(jì)輔制承度改。（瀉4洽）抹小騙規(guī)稍模婆企屢業(yè)暈：2嘆0劫0皂4懂年泊4弦月介2回7犯日暗，匹財(cái)鴉政富部搶發(fā)卻布擇了琴《聽(tīng)小面企弟業(yè)昌會(huì)鴉計(jì)倉(cāng)制碼度脖》副，過(guò)自都2頁(yè)0能0認(rèn)5梅年秩1菊月垃1縱日火起錯(cuò)在淺全幸國(guó)喉小蕩企捕業(yè)住范道圍誼內(nèi)杜實(shí)旁施倚。讓符釣合默規(guī)匆定屬的潔小俱企齊業(yè)磁可里以累執(zhí)社行省本也制錄度奧，茅也摸可歲以解選聚擇系執(zhí)錦行裙新畢《響企濱業(yè)慈會(huì)棚計(jì)狡制丑度戰(zhàn)》賤。（搖5占）傭金輩融忘企悲業(yè)仗：2圍0脈0快1色年林1脈1夏月熟2量7興日欣，財(cái)革政沃部囑印傻發(fā)貞了作《淺金傳融型企匪業(yè)滔會(huì)穩(wěn)計(jì)燦制萌度猾》，描自游2即0否0宿2懷年兆1龍?jiān)戮?呆日戀起版暫功在央上股市姻的撿金仰融前企眾業(yè)兆范湯圍攻內(nèi)圾實(shí)斯施阻。冤同唇時(shí)邀，鍛也只鼓盼勵(lì)僅其退他同股柄份陰制滑金撓融末企疑業(yè)運(yùn)實(shí)左施《天金貨融糠企指業(yè)味會(huì)邊計(jì)顏制雨度劈燕》。（盜6倍）帖其凳他溝企務(wù)業(yè)松：其養(yǎng)他洞大卸部帥分存企柔業(yè)角，蠟?zāi)扛矍巴叭宰砣缓畧?zhí)守行白財(cái)銜政罷部些1張9姓9線2回年址會(huì)篇計(jì)巡壽制擠度震改肌革材時(shí)恒財(cái)朵政盈部警發(fā)陸布才的俘行圈業(yè)吩會(huì)語(yǔ)計(jì)桿制肥度已，壯其盾中祥也惹有產(chǎn)在梢部謎分妹企越業(yè)祥在街某筆些鑒事子項(xiàng)紡上振按判照貍新交準(zhǔn)脅則幣、朋新宰制尖度靠就恨行湯核礎(chǔ)算夕，明較銷(xiāo)為石混化亂學(xué)。小澆結(jié)我染們?nèi)姓J(rèn)鼓為猛，待新男企著業(yè)傘制欲度強(qiáng)及伸新瘡企誕業(yè)葛會(huì)夾計(jì)我準(zhǔn)篩則躁體冶系斬打鼠破衛(wèi)了堂所己有許制煩和憑行樂(lè)業(yè)赴界骨限竄，述充娘分伸體肚現(xiàn)瞞了斥企搞業(yè)物會(huì)槐計(jì)鋤政篇策尾的腰可境比伙性常和柱謹(jǐn)廟慎尺性播原孩則粘，候基割本瘋上表實(shí)割現(xiàn)室了鼓與睛國(guó)瓶際象會(huì)呈計(jì)上慣愿例遍的傷協(xié)狹調(diào)闖。新軌企狠業(yè)喉制啊度見(jiàn)及扮新遙企易業(yè)負(fù)會(huì)諒計(jì)澆準(zhǔn)喝則講體展系懶不軟僅賠有塑助虛于芹企同業(yè)恥真狼實(shí)帽反勝映辮資樹(shù)產(chǎn)填質(zhì)傳量妻、勻財(cái)稅務(wù)盯狀剩況淺、鬧經(jīng)愧營(yíng)餃成忽果仿，跑促改進(jìn)寄企垮業(yè)齊提晃高葬會(huì)筒計(jì)胞信媽息泰質(zhì)迫量島；狀而喘且繞有嗓利蠢于犯企公業(yè)彈消毛化觀歷然史倡包悠袱絕，爬強(qiáng)含化桐內(nèi)脈部究管胞理宣，姑提謠高脾市那場(chǎng)拿競(jìng)辟爭(zhēng)擾力旅；頃同題時(shí)辜為陶做舉好躺企勺業(yè)謠負(fù)姿責(zé)慨人視的奮業(yè)淺績(jī)繩考饑核穩(wěn)和焦績(jī)樹(shù)效長(zhǎng)評(píng)鬧價(jià)墾工蜘作菌奠島定碌可毫靠緞基踩礎(chǔ)廊。因粒此參，幣我向們勇對(duì)螞企長(zhǎng)業(yè)累財(cái)?shù)蝿?wù)望報(bào)負(fù)表?yè)p采裂用元的展分博析燃審星核古標(biāo)乓準(zhǔn)僚基建本昌上勾參柿照析新姿準(zhǔn)胡則蛇、翠制也度堅(jiān)體報(bào)系乎設(shè)西立蔑的黃。2辛、濁初扭步妖判祥斷鉆采曬用末的范會(huì)紡計(jì)銹政褲策聾、氣會(huì)劉計(jì)言估論計(jì)需是愁否災(zāi)恰熊當(dāng)痛、討合沾理結(jié)箏合碧第瞇1狹條估審您核集，洋對(duì)支其加在錘財(cái)敵務(wù)鋼報(bào)惱表靜附逗注修中企披東露智的敏會(huì)抵計(jì)咳政桂策數(shù)、指會(huì)椅計(jì)勢(shì)估蘿計(jì)在就掉行逗審蹄閱近、酸分侍析脆，嗓初碎步則評(píng)戲估魂、允判跑斷保其辱對(duì)澤重開(kāi)要辛?xí)樣?jì)乓事錯(cuò)項(xiàng)傳處站理蛇所段的駕會(huì)擴(kuò)計(jì)租政稅策旗、倆會(huì)謝計(jì)解估艱計(jì)初的脊選把擇倒是覺(jué)否墨符值合改制蠟度特規(guī)酬定身，堆并嘆且驅(qū)恰少當(dāng)綿、爪合導(dǎo)理贈(zèng)，蜓前紹后林保嬌持限一察貫食性含。計(jì)主抄要睜包乞括全：（青1丸）或財(cái)克務(wù)閃報(bào)販表替項(xiàng)松目域的益計(jì)駱量壞基清礎(chǔ)包（蜓后購(gòu)面緣瑞簡(jiǎn)啞單咬介沃紹楚）（畏2揮）親金童融雀工噸具搜的滾確爽認(rèn)琴與象計(jì)捕量出（熊后澆面稀簡(jiǎn)輔單儲(chǔ)介英紹肝）（睬3拾）導(dǎo)資娃產(chǎn)屆減延值連的經(jīng)核陶算納，氏新專(zhuān)企確業(yè)詢(xún)會(huì)棋計(jì)溪準(zhǔn)鹽則飯第熊8熱號(hào)鑼《緞資洲產(chǎn)虧減淹值智》（導(dǎo)4銳）租應(yīng)鈴收冠款仗項(xiàng)逝的疑核烈算技，箭主錯(cuò)要忍包慣括裳應(yīng)去收到賬途款省、賠其龜他寧應(yīng)磨收柴款堡等尚的住核信算（北5義）殺存貫貨伐的刮核盜算喇，只新哄企詠業(yè)坑會(huì)團(tuán)計(jì)枝準(zhǔn)辣則遺第孟1妻號(hào)毅《抹存貌貨舒》（宏6淚）剝長(zhǎng)舒期暗股塑權(quán)釘投貼資建的去核群算平（帽后敲面平介觸紹仰）（晃7嚇）游固敏定戶(hù)資興產(chǎn)波確順認(rèn)蚊、聞?dòng)?jì)不價(jià)傷及池折績(jī)舊撐方代法愛(ài)，它最詢(xún)主喪要幕的俊問(wèn)支題照是警：愈計(jì)示價(jià)案方捐法咐（省評(píng)擦估棵的讀問(wèn)月題掌）欺；縮慧折吵舊扒年?yáng)|限疫偏敞長(zhǎng)懸的桐問(wèn)谷題臂；兄在厚建當(dāng)工趣程俗結(jié)怎轉(zhuǎn)長(zhǎng)固品定鳥(niǎo)資寺產(chǎn)黎不斜及后時(shí)耳少深提蜻折呆舊方的仇問(wèn)貨題音。（固8薪）氏在給建照工嶼程卻的堡核噴算落：頭主償要捉涉耀及佛利灰息峰資尊本枝化賭、碑結(jié)欲轉(zhuǎn)滋固飼定材資奪產(chǎn)榜的偽標(biāo)溫準(zhǔn)濟(jì)、浴減腹值授的慣核字算燙等沉。（輩9仇）似無(wú)夏形覺(jué)資剃產(chǎn)顧計(jì)艙價(jià)礦及宏攤勇銷(xiāo)（羨1悶0期）險(xiǎn)長(zhǎng)音期南待福攤恰費(fèi)輛用功計(jì)盼價(jià)拾及館攤測(cè)銷(xiāo)（鍛1綿1碼）素預(yù)旋計(jì)午負(fù)本債（錫1更2帥）要收視入肺確笑認(rèn)（暫1折3已）卸所諷得走稅程的控會(huì)沾計(jì)死處舌理嘗方預(yù)法（象1哭4株）醋生螞物碑資漁產(chǎn)愁、男投賊資救性技房頌產(chǎn)煙等寺特冒殊摧資拉產(chǎn)漢的科確踢認(rèn)殘與拖計(jì)撒量誰(shuí)，譜《情企虎業(yè)口會(huì)燥計(jì)賄準(zhǔn)痛則蒼第者5陜號(hào)碗－用－本生兇物照資皮產(chǎn)僵》隊(duì)、拖《炭企誓業(yè)羞會(huì)債計(jì)馬準(zhǔn)圈則紋第鑼3謊號(hào)培—鵲—近投判資脊性沙房洲地扛產(chǎn)廟》置、每《霸企雷業(yè)避會(huì)紗計(jì)花準(zhǔn)別則金第裕2應(yīng)7嚴(yán)號(hào)斧－警－油石虧油砌天謊然層氣而開(kāi)莖采啟》理等（吼1違5別）婚合嶺并競(jìng)財(cái)鑄務(wù)順報(bào)救表勺的學(xué)編彼制高方車(chē)法畫(huà)，盼《寶企厘業(yè)院會(huì)賠計(jì)沃準(zhǔn)鋼則轎第涼3方3襲號(hào)瞞—晝—耀合煉并伍財(cái)雹務(wù)獻(xiàn)報(bào)愈表振》（趟1芒6稿）立其次他財(cái)襪務(wù)腦報(bào)幕表且項(xiàng)甲目轉(zhuǎn)的憤計(jì)訪量朝基躁礎(chǔ)根屯據(jù)布2綱0嘗0餡6淡年壩新斜會(huì)浮計(jì)夜準(zhǔn)晃則蹈，閱企距業(yè)攜可尼采豪用妄歷漢史懲成狡本傍、跟重傾置笛成鏈本獨(dú)、凳可饑變兆現(xiàn)之凈圾值范、嶼現(xiàn)風(fēng)值系和剃公偏允丹價(jià)吼值嚇五儉種燈計(jì)撇量醒屬瓣性談，莫而俊且稅強(qiáng)瞇調(diào)哄企沾業(yè)躍在建會(huì)拒計(jì)盡計(jì)萌量密時(shí)鍬，還一肚般艙應(yīng)鉤采斧用思?xì)v浸史修成悔本晉。公摸允輝價(jià)腐值柜。啦在氏公洋允懇價(jià)蘿值毫計(jì)努量沫下主，隸資科產(chǎn)吹和林負(fù)銅債蘆按腸照席在暫公糧平浙交猾易譯中忍，汽熟尺悉疼情黨況擋的薦交綁易益雙趟方紛自陶愿夸進(jìn)禍行恩資肝產(chǎn)混交襯換歸或驕者碧債市務(wù)繞清偷償碰的荒金圖額勾計(jì)爹量示。公冷允忘價(jià)螺值惠計(jì)怠量特模軍式貸，截主竿要擺在欄金責(zé)融銀工尚具婦、巖投宴資女性置房銅地怒產(chǎn)統(tǒng)、言非汗共弓同劇控捕制戀下揀的嗽企盛業(yè)蝦合痛并貨、怖債補(bǔ)務(wù)姑重勿組婚和成非度貨碌幣甜性飛交奏易丙等誤方朗面拋采叔用晉公千允浸價(jià)程值船。悠所圈帶哭來(lái)客的熔不倦利禁影柴響埋：偉“糕公骨允或價(jià)漏值譽(yù)”腐極秩有體可淋能陣成接為絮調(diào)但節(jié)懼利翠潤(rùn)亞的慎工房誠(chéng)具糊。新庭準(zhǔn)財(cái)則古規(guī)軋定承，陣企劃業(yè)紅在姑對(duì)織會(huì)莖計(jì)博要賞素蹲進(jìn)小行曠計(jì)盲量晨時(shí)召，嗚一哀般脂應(yīng)芽當(dāng)幸采燥用家歷古史詢(xún)成袖本對(duì)，位采榆用載重隊(duì)置鍵成仇本氏、按可斗變暑現(xiàn)會(huì)凈漲值催、針現(xiàn)添值填、季公正允既價(jià)壤值修計(jì)道量極的魯，畫(huà)應(yīng)像當(dāng)區(qū)保添證叼所維確機(jī)定償?shù)臏啎?huì)驢計(jì)肌要點(diǎn)素戲金鹿額奴能僻夠陽(yáng)取槽得浙并揀可叼靠藍(lán)計(jì)粘量顛。金街融希工討具粘的擦確行認(rèn)鼓與砍計(jì)策量在仆新賤企冶業(yè)誘會(huì)碑計(jì)沈準(zhǔn)仇則壩體澇系稻中糾，駕《蕩金煎融俘工蓄具晴確憂(yōu)認(rèn)醋和萬(wàn)計(jì)削量中》但（位2騙2擁號(hào)剪）割、班《部金仿融椒資應(yīng)產(chǎn)價(jià)轉(zhuǎn)撲移私》晨（傾2穗3冰號(hào)擱）墓、摧《午金食融打工袍具柔列床報(bào)沸》階（要3坑7恢號(hào)高）山、芳《鄉(xiāng)豐套檢期神保神值戲》煩（勺2跌4茄號(hào)豈）災(zāi)等道4曠項(xiàng)伏具亦體改會(huì)惹計(jì)村準(zhǔn)造則老對(duì)扭金禍融逼工流具汗的耗確傳認(rèn)挖、虛計(jì)泰量粗、姜列以報(bào)車(chē)進(jìn)教行裳系括統(tǒng)臟的損規(guī)拒定粱，否主爭(zhēng)要摔適佩用欲于中金告融井企任業(yè)括。新色會(huì)盆計(jì)課準(zhǔn)旗則府與府現(xiàn)是行貴金紐奉融堡企論業(yè)廟會(huì)匆計(jì)宇制紋度位相釣比獨(dú)共腥有架5弱方低面學(xué)的游差板異竹：另引忽入死了吩金沸融搬工魄具圈的善概更念紡、小衍顛生奏金潤(rùn)融臉工迎具譜的棗核翠算何、政計(jì)肅價(jià)佛基脂礎(chǔ)辟的毛不昏同考、摘確乎認(rèn)糞方暈面縣的紡差號(hào)異刺和擊資泡產(chǎn)柜減殃值念準(zhǔn)典備且的蕉差詠異恢。柳例源如凳,瞧準(zhǔn)盼則順規(guī)飾定韻衍畜生額金睡融倡工待具傍一室律套以慕公尖允罵價(jià)淺值獵計(jì)掃量撿,服并壞從濟(jì)表巾外思移暖到央表奔內(nèi)環(huán)反肚映委。對(duì)糕于師其爬他謠企辣業(yè)股，忙主佛要講涉心及她的閑是戴證撿券透投獲資藝。獻(xiàn)新販準(zhǔn)爛則置要艦求述，甚交椒易域性蘇證餡券桿投羽資賤期紹末愛(ài)應(yīng)索按堡交副易柳所查市躺價(jià)陵計(jì)血價(jià)敏（釋視倚為悅公膏允梅價(jià)灰值