第八章-資產(chǎn)負(fù)債表日后事項(xiàng)

第八章資產(chǎn)負(fù)債表日后事項(xiàng)EventsaftertheBalanceSheetDate7/17/20231

教學(xué)目標(biāo)一、掌握資產(chǎn)負(fù)債表日后事項(xiàng)的概念

二、掌握資產(chǎn)負(fù)債表日后事項(xiàng)涵蓋的期間

三、掌握資產(chǎn)負(fù)債表日后調(diào)整事項(xiàng)的概念及處理方法

四、掌握資產(chǎn)負(fù)債表日后非調(diào)整事項(xiàng)的概念及處理方法

7/17/20232第一節(jié)資產(chǎn)負(fù)債表日后事項(xiàng)概述一、資產(chǎn)負(fù)債表日后事項(xiàng)的概念資產(chǎn)負(fù)債表日后事項(xiàng)，是指資產(chǎn)負(fù)債表日至財(cái)務(wù)報(bào)告批準(zhǔn)報(bào)出日之間發(fā)生的有利或不利事項(xiàng)。

（一）資產(chǎn)負(fù)債表日不一定僅指12月31日，有可能是6月31日、1月31號(hào)；有可能是會(huì)計(jì)年末資產(chǎn)負(fù)債表日，也可能是中期末資產(chǎn)負(fù)債表日。

（二）財(cái)務(wù)報(bào)告批準(zhǔn)報(bào)出日是指董事會(huì)或類似機(jī)構(gòu)批準(zhǔn)財(cái)務(wù)報(bào)告報(bào)出的日期。

7/17/20233（朋三攝）遙資迅產(chǎn)捆負(fù)歸債鉗表巷日顛后寧事荷項(xiàng)瘡包綁括巡壽有仿利才事愛(ài)項(xiàng)桃和漆不革利程事歸項(xiàng)價(jià)，繁即怠對(duì)翼資厭產(chǎn)圈負(fù)按債漫表鳴日鮮后舅有殖利磨事山項(xiàng)樓和漢不打利善事抹項(xiàng)陪的肚處拾理輛原依則融相尚同偷。和班或叉有偷事西項(xiàng)姿不言同纏：鬼或贊有笑事標(biāo)項(xiàng)統(tǒng)對(duì)爺于滾有崇利喪事水項(xiàng)轟和年不犬利盈事富項(xiàng)沖處巴理氣原花則圈不鴉同捆。7跡/貴1城3凱/柄2絞0趣2盡34（徑四膝）顫資危產(chǎn)防負(fù)僅債親表染日運(yùn)后團(tuán)事料項(xiàng)擦不米是坑在子日倚后贈(zèng)時(shí)椒期和內(nèi)精發(fā)我生唉的鼓全多部發(fā)事掛項(xiàng)裁，夕而鳳是糊與滅資努產(chǎn)賠負(fù)嗎債亞表禁日烏存撒在環(huán)的丟狀瞧況塵有吃關(guān)采的防事澇項(xiàng)數(shù)，炭或?qū)W雖梅然怨與瞇資卵產(chǎn)榮負(fù)瞧債握表奶日循存孔在績(jī)的肝狀獨(dú)況峽無(wú)呈關(guān)石，雨但充對(duì)牛報(bào)印告舌年匪度車的盼會(huì)扮計(jì)鞋報(bào)皮表柱有啞重默大厘影覺(jué)響宋的桌事昌項(xiàng)棟。例勇如捏：頃0營(yíng)8利年界1封月胸采傍購(gòu)財(cái)一循批碑材肝料病、浪銷探售雁一猾批藏產(chǎn)途品紛、氣支折付祥了府一旗筆捎貨湖款倆，脖都診不寺屬適于析日遭后乒事伯項(xiàng)隔。0酸7活年板1貌2營(yíng)月導(dǎo)銷講售貢的鬧產(chǎn)遺品荷，屋0勝8陽(yáng)年蓬1風(fēng)月悄發(fā)共生故退轉(zhuǎn)貨胞，疑屬遺于湊日搬后暈事化項(xiàng)塵。7性/蠟1教3壞/雁2別0貸2楚35二邪、俗資年產(chǎn)老負(fù)毒債臨表銳日思后狠事蠻項(xiàng)匠涵嶼蓋臺(tái)的會(huì)期她間起瓣點(diǎn)即：鄙資苦產(chǎn)丘負(fù)省債示表攀日頁(yè)，截余至允點(diǎn)援：彩財(cái)胡務(wù)迷報(bào)嚇告碧批聚準(zhǔn)浮報(bào)刪出秘日據(jù)(最表終)氧。7默/怎1挑3釋/尚2添0陶2紐奉36對(duì)末上衛(wèi)市潑公公司扣而肢言棍，適這跌一柴期瘦間踩內(nèi)擴(kuò)涉縮慧及被幾膨個(gè)漏日期浮，涼包輕括案完慣成腫財(cái)海務(wù)朝報(bào)泊告切編想制駱日真、抗注東冊(cè)厭會(huì)寬計(jì)師釀出椅具良審獵計(jì)甜報(bào)寺告快日剝、振董覺(jué)事掠會(huì)占批孔準(zhǔn)醒財(cái)享務(wù)煩報(bào)泊告可忽以寬對(duì)陵外恥公賭布倍日灰、排實(shí)鍛際語(yǔ)對(duì)班外峰公爸布釋日不等霞。具宵體逃而搏言末，鉛日仁后電事喘項(xiàng)哭涵患蓋首的廉期鉤間劍應(yīng)腎當(dāng)精包戴括濱：（泉一隱）旋報(bào)鋒告低年外度間次搶年踢的謹(jǐn)1侄月英1予日釣或掙報(bào)剛告振期叼間獅下漠一它期有間毀的唉第免一蠅天勵(lì)至賤董念事醒會(huì)餃或代類考似泥機(jī)零構(gòu)柏批傾準(zhǔn)界財(cái)悠務(wù)寸報(bào)搞告隆對(duì)梨外智公癢布舞的璃日籌期挽；7逗/泛1阿3專/喇2多0達(dá)2櫻37（肅二脆）寇財(cái)靠務(wù)拆報(bào)冷告畝批討準(zhǔn)瞧報(bào)獵出掌以墾后雁、抗實(shí)淋際允報(bào)留出危之漲前幸又竹發(fā)鞋生注與恨資廟產(chǎn)汗負(fù)殲債帆表化日駐后軍事梨項(xiàng)余有成關(guān)裙的蠶事鹽項(xiàng)晝，撈并糠由再此價(jià)影蝕響壺財(cái)算務(wù)某報(bào)秘告闊對(duì)潑外嗽公毫布稅日綢期羅的逃，嘗應(yīng)抖以抄董班事成會(huì)仍或過(guò)類正似怒機(jī)室構(gòu)再特次醉批很準(zhǔn)財(cái)?shù)渼?wù)物報(bào)賴告對(duì)胡外單公阿布院的升日爬期為壤截飲止涼日濱期宴。如嚼果剝公泉司頭管命理倆層西由貴此趨修逃改棵了幟財(cái)榨務(wù)洞報(bào)縫表衰，得注鍵冊(cè)識(shí)會(huì)跳計(jì)墊師曲應(yīng)牛當(dāng)輩根類據(jù)舞具艇體猛情器況膚實(shí)楚施妄必屑要輩的溉審沃計(jì)決程椒序鋸并紐奉針感對(duì)喊修睬改凈后跳的蝕財(cái)欄務(wù)如報(bào)盲表趨出想具碑新電的兇審暈計(jì)攝報(bào)漿告略。7擊/辣1唱3薄/擦2猛0起2壟38三才、航資記產(chǎn)提負(fù)婚債凈表賞日喘后取事導(dǎo)項(xiàng)靈的慘內(nèi)選容分樸為彈兩光類軟：伍調(diào)期整睬事練項(xiàng)旋和招非逮調(diào)蠶整卷事糞項(xiàng)財(cái)。要蹲重叔點(diǎn)體掌部握調(diào)聽(tīng)整委事節(jié)項(xiàng)。（憤一狂）襖調(diào)訴整宵事何項(xiàng)資粱產(chǎn)夫負(fù)酷債胸表棵日嶄后呈調(diào)灶整高事解項(xiàng)汁，獨(dú)是褲指則對(duì)陷資黑產(chǎn)布負(fù)趁債咽表宋日已想經(jīng)絲式存丑在撿的哀情沿況提棒供荷了裙新魔的爛或洋進(jìn)碰一仔步株證宵據(jù)梨的磁事藏項(xiàng)繞。7斃/杜1擠3疤/澇2柜0框2講39如諸果州資匙產(chǎn)食負(fù)狐債若表賀日訊及抹所保屬爪會(huì)頂計(jì)哄期憶間滔已經(jīng)統(tǒng)存酬在還某立種比情擁況訴，井但賄當(dāng)?shù)臅r(shí)表并辛不清知比道錘其存英在樹(shù)或摘者露不遠(yuǎn)能塌知艷道趁確扮切殘結(jié)耗果蘿，咳資綁產(chǎn)蘇負(fù)債法表外日矛后脖發(fā)測(cè)生亮的斤事新項(xiàng)能播夠呢證樓實(shí)該雄情山?jīng)r的鵲存吹在捎或鮮者償確音切喘結(jié)潔果貼，歌則暫該昂事訓(xùn)項(xiàng)贈(zèng)屬查于資爽產(chǎn)雁負(fù)豪債壇表瞇日德后儲(chǔ)事稼項(xiàng)猾中刃的往調(diào)掀整切事刮項(xiàng)鴉。調(diào)趟整坦事辱項(xiàng)哭能棍對(duì)睬資鋼產(chǎn)菜負(fù)伏債瓜表嘆日左的喂存坑在場(chǎng)情況脊提能供吉追死加曲的蠅證仆據(jù)堅(jiān)，侍并樓會(huì)到影羨響艙編間制蛇財(cái)務(wù)噴報(bào)冊(cè)表睡過(guò)鏟程貪中籮的喬內(nèi)蘭在府估歉計(jì)追。7呀/克1李3文/疾2蠅0晴2摧31顯0調(diào)兔整腐事纏項(xiàng)睛，自通簽?；卑憷m下藝列衡各鞠項(xiàng)誕：（帳1易）異資次產(chǎn)僚負(fù)牲債睬表搜日秋后禾訴老訟交案丘件竿結(jié)般案達(dá)，坑法寶院旬判酒決什證雷實(shí)查了塔企斗業(yè)方在邪資利產(chǎn)峽負(fù)駁債慮表連日爸已駱經(jīng)領(lǐng)存脂在報(bào)現(xiàn)帥時(shí)巨義東務(wù)負(fù)，疲需膀要粉調(diào)恭整延原晴先庫(kù)確鐮認(rèn)語(yǔ)的固與肆該飛訴按訟弦案受件漠相始關(guān)共的照預(yù)旺計(jì)倘負(fù)懷債州，矩或錘確晶認(rèn)迷一趨項(xiàng)耀新撇負(fù)早債肢；（下2餅）澤資見(jiàn)產(chǎn)俘負(fù)錯(cuò)債生表夠日亭后五取麗得冠確仆鑿嘴證財(cái)據(jù)玻，淡表梅明胳某當(dāng)項(xiàng)叢資化產(chǎn)貸在點(diǎn)資鳴產(chǎn)觸負(fù)刪債差表翁日結(jié)發(fā)點(diǎn)生副了帆減猛值公或絹者呆需柏要內(nèi)調(diào)議整役該渾項(xiàng)雅資崇產(chǎn)僅原蛋先鼻確光認(rèn)燒的約減毯值尤金譽(yù)額四；7占/站1咽3基/難2扶0母2淹31殲1（姑3棋）眼資逼產(chǎn)習(xí)負(fù)義債隱表航日什后績(jī)進(jìn)牙一滴步侍確份定刑了廣資達(dá)產(chǎn)典負(fù)瓦債降表尿日唉前致購(gòu)溉入譯資艷產(chǎn)躲的皂成辯本爪或茅售雖出黨資冒產(chǎn)卸的奶收幅入掙；（別4摩）綢資穴產(chǎn)應(yīng)負(fù)浸債寨表單日襪后蠟發(fā)竭現(xiàn)霉了娃財(cái)仆務(wù)賴報(bào)曲表轎舞減弊涌或打差烘錯(cuò)熟。7釣/建1虛3顛/蠻2供0弟2桑31皂2（亞二郊）陰非昏調(diào)烏整希事插項(xiàng)資金產(chǎn)理負(fù)窄債獻(xiàn)表匯日做后吉非壇調(diào)似整投事幸項(xiàng)嘗，井是奔指冤表熱明橫資產(chǎn)剝負(fù)膀債尺表鉗日屬后徹發(fā)受生禮的營(yíng)情福況筍的半事己項(xiàng)掩。它說(shuō)不喊影諷響迫資衡產(chǎn)運(yùn)負(fù)青債蘭表切日薯企漢業(yè)題的獨(dú)財(cái)哈務(wù)過(guò)報(bào)勝表王數(shù)字視，喜只療說(shuō)膏明由資川產(chǎn)堆負(fù)斤債呈表服日課后惰發(fā)鄙生寒了毫某住些衫情況筐。7特/躬1揭3承/鳳2匙0芳2鍋31國(guó)3對(duì)果于貨財(cái)跟務(wù)飛報(bào)掩告炒使躺用室者掉而拼言徐，騙非炎調(diào)秋整乏事項(xiàng)斯說(shuō)籠明虜?shù)馁M(fèi)情篩況皂有恩的占重貞要貓，鋪有售的遙不壯重輔要皮。其醋中燃重店要筆的啦非掉調(diào)姜整價(jià)事鍬項(xiàng)豈雖流然呼不勇影概響霧資產(chǎn)匠負(fù)網(wǎng)債使表概日碌的包財(cái)腰務(wù)民報(bào)走表雖數(shù)鞏字柳，壤但揭可匠能影玻響羞資轎產(chǎn)昌負(fù)攀債瀉表河以旱后煙的士財(cái)罷務(wù)判狀拆況櫻和腐經(jīng)營(yíng)粘成泳果菌，師不脹加日以快說(shuō)笑明種將化會(huì)老影皮響擴(kuò)財(cái)展務(wù)社報(bào)告女使合用媽者慌作識(shí)出攏正狂確脹估充計(jì)態(tài)和院決夢(mèng)策曾，防因渡此需鴿要壟適趴當(dāng)趴披答露這。7知/周1父3似/攪2熱0漲2腔31秀4資體產(chǎn)譯負(fù)呼債影表織日驢后仍非堂調(diào)盒整和事精項(xiàng)風(fēng)，左通犁常膠包融括盒：（棗1今）殺資碗產(chǎn)映負(fù)抽債霞表饞日轉(zhuǎn)后帖發(fā)座生敲重?fù)艽簖g訴尖訟迷、胸仲優(yōu)裁聽(tīng)、喚承汪諾扶；（惱2臨）牽資須產(chǎn)惑負(fù)寶債百表棚日組后嚇資浴產(chǎn)饒價(jià)劫格懲、猜稅具收房誠(chéng)政曬策帥、賄外舅匯棟匯霧率秒發(fā)棟生勵(lì)重僻大故變溉化油；（巴3顏）缺資果產(chǎn)晉負(fù)智債聾表方日吳后啞因詳自筒然亂災(zāi)罵害莊導(dǎo)印致殃資姑產(chǎn)博發(fā)科生軍重茶大腹損典失肺；7屯/堅(jiān)1瓦3心/攜2馬0滿2奸31進(jìn)5（間4亦）房誠(chéng)資鄉(xiāng)豐產(chǎn)羊負(fù)岸債丹表偽日演后可發(fā)抖行熟股凡票韻和扇債卵券被以別及閣其書(shū)他販巨麻額魂舉禽債仿；（退5幸）套資攤產(chǎn)撕負(fù)裙債轎表壟日貪后蝴資膜本逼公膚積借轉(zhuǎn)閥增躍資色本遷；（約6孫）仙資尺產(chǎn)攔負(fù)炒債歷表抄日抖后鬼發(fā)掉生歡巨偏額以虧飼損親；（葵7彩）欠資謠產(chǎn)食負(fù)誰(shuí)債爸表破日惹后旨發(fā)萄生喪企即業(yè)均合蠻并浪或桌處尤置子用公多司得。7榆/坐1驢3難/診2辛0晨2耀31蝴6例科:譯0棍7合年弦1侄2圓月爽3關(guān)1尺日造，桶單涼位截存系在德A劃存趴貨鏡，福但萌是士0渠8栗年故1奶月腿份拋發(fā)創(chuàng)生壺火單災(zāi)探，宵屬粒于露日趟后稿事僅項(xiàng)公。（鋸非斧調(diào)華整步事懶項(xiàng)妥）7悶/市1稍3隱/亞2家0俯2掀31來(lái)7例肯：品假塘如錢有毀一唯批勸存旗貨晉，牙資訓(xùn)產(chǎn)盛負(fù)君債臉表怎日化后詢發(fā)鑒現(xiàn)組存今貨直已幼經(jīng)跨跌舉價(jià)那。龜原毛因脅是血0乏6旺年梅1兇2翠月曲底馳加階工區(qū)存疫貨塊時(shí)交出道現(xiàn)圣問(wèn)摸題咽，塔但斗當(dāng)酷時(shí)饞沒(méi)宅有職發(fā)院現(xiàn)癢，勇直聰?shù)角?喚7押年怪1值月陶驗(yàn)屑收裁時(shí)濟(jì)才桑發(fā)潑現(xiàn)潤(rùn)。具這株樣沃的褲事飽項(xiàng)具屬違于礙日信后寸調(diào)扎整允事妹項(xiàng)扮。如岔果陶存辭貨握是乎在兆0絲式7畝年弓加刮工筑時(shí)鞭出宰現(xiàn)壟的遷問(wèn)蔬題襪，摩則問(wèn)作無(wú)為誦日供后委非沖調(diào)刑整偽事財(cái)項(xiàng)客。7況/寺1僑3鐮/買2柜0某2諸31患87延/繼1別3姨/街2僅0伙2砍31只9第刃二原節(jié)特資泥產(chǎn)薪負(fù)長(zhǎng)債拾表拘日夾后裙調(diào)非整波事雖項(xiàng)一翻、蠻調(diào)抓整衫事橋項(xiàng)恒的錫處駐理（飛一躍）晶涉率及次損友益斃的瞎項(xiàng)熄目故，啊需盆要仙通爛過(guò)假“以扣前詳年繡度河損獅益泛調(diào)貴整”滲賬啄戶冤核喘算撈。芹調(diào)業(yè)整往完寫(xiě)畢潮后楊，鑒轉(zhuǎn)臣入疾“娃利哭潤(rùn)碗分蝕配分—御未來(lái)分酷配洋利噴潤(rùn)扔”榮科若目皮。（篇二水）疲涉投及扛利眉潤(rùn)桿分端配燦調(diào)朱整財(cái)?shù)臓t事酬項(xiàng)服，茂直既接獵通棚過(guò)丸“蒙利奮潤(rùn)猴分丙配聰—乏未憶分減配悄利睡潤(rùn)冬”耽處置理蹲。7嚇/解1食3信/初2釋0聰2授32寶0（相三面）即不迅涉抗及密損作益青以子及小利姓潤(rùn)弄分沈配脾的是事灑項(xiàng)只，直霜接盼調(diào)天整痰相手關(guān)蹈科躬目閘。（今四蕉）勁進(jìn)秧行貢上哲述蹤蝶處幣理染的碼同多時(shí)椒，冶還堆應(yīng)爸調(diào)絡(luò)整酒財(cái)旋務(wù)斷報(bào)挑表錄相淹關(guān)敞項(xiàng)假目歉的圣數(shù)臟字鉤，客包金括政：廈1雜、渾資寨產(chǎn)帝負(fù)犁債忘表舒日憐編諸制忠的織財(cái)各務(wù)加報(bào)描表劑相覺(jué)關(guān)彼項(xiàng)當(dāng)目伸的鞋期裝末掀數(shù)磨或改本伏年橋發(fā)通生市數(shù)翠；嘗2侮、喬當(dāng)溪期肢編秩制漸的剪財(cái)蓬務(wù)屢報(bào)侍表慕相苦關(guān)董項(xiàng)示目武的倍期造初兵數(shù)袋或仔上尼年券數(shù)鞏；牲3黎、鋼經(jīng)怠過(guò)資上販?zhǔn)鰠捳{(diào)賊整得后豎，導(dǎo)如幕果況涉猶及領(lǐng)報(bào)甘表浙附喊注瘡內(nèi)詞容催的內(nèi)，俗還謹(jǐn)應(yīng)蔑當(dāng)螺調(diào)渾整餐報(bào)詳表采附填注帖相冬關(guān)日項(xiàng)治目孤的樸數(shù)守字蘭。7浩/客1騾3綁/贈(zèng)2規(guī)0仙2楚32恩1結(jié)圈合逐政毅策約變只更豪、料估狠計(jì)閃變魯更版、烈差五錯(cuò)仆更添正飽的謙內(nèi)容監(jiān)學(xué)況習(xí)澇：政裁策乎變魔更哪：針直香接落通榜過(guò)?！袄麄蓾?rùn)圖分稀配對(duì)—彈—傍未餅分配饞利壤潤(rùn)”障進(jìn)桑行任調(diào)匪整蒼。墊調(diào)途整寺變政更征當(dāng)扎期務(wù)的踏報(bào)貸表莫。日脹后妖時(shí)用期是差奇錯(cuò)懸更車正偉：倡調(diào)犁整紐奉報(bào)零告皇年的度當(dāng)?shù)乃瘓?bào)竊表蔬。0參8腐年擱1賣月緩份朱，僅發(fā)渠現(xiàn)胞0冊(cè)7副年年的牌差疫錯(cuò)皂，餓調(diào)產(chǎn)整僻0眉7保年晶的報(bào)奪表膀。但斗是經(jīng)0促8捧年妖5墓月餓份閃，已發(fā)絕現(xiàn)難0自7躬年?yáng)|的庸差鉗錯(cuò)紗，碧調(diào)英整縱0客8的搖報(bào)容表理。7備/破1鈴3磁/辨2駐0勒2躍32起2二械、寧調(diào)核整混事爽項(xiàng)膏的眨具陣體降會(huì)裹計(jì)志處茶理榨方備法（倚一壺）艱資漁產(chǎn)就負(fù)幸債施表候日宜后揚(yáng)訴醋訟非案驚件蝦結(jié)害案這裝里堂面申關(guān)廚鍵鳥(niǎo)是存所哄得病稅鹿問(wèn)擾題噸。7辦/警1蘋(píng)3依/簽2良0悠2悼32噸3【瓶例砌】蘿甲扭與朵乙夠簽姜訂職一宿項(xiàng)仙銷峰售籍合氧同風(fēng)，陣訂桑明競(jìng)甲迫應(yīng)達(dá)在2漠0離0夜9歌年衣8露月伏銷淚售關(guān)給材乙爐交量付枕A疾產(chǎn)跪品倦3刮0真0湖0杜件叼。塑由刑于凝甲未走能部按才合閣同定發(fā)盟貨忍，只致悼使拜乙封發(fā)且生需重蕉大謎經(jīng)銀濟(jì)晨損寶失罰。2揉0捎0決9營(yíng)年儲(chǔ)1只1舞月基，著乙葛將惑甲銹告弟上番法召庭窄，文要暈求猶賠賠償盜9娘0霉0萬(wàn)泡元飾。帽2篩0立0債9搬年阻1侵2希月死3高1扔日阻法渡院飯尚謹(jǐn)未董判紫決糕，斧甲吸公抽司按述或叉有川事鳴項(xiàng)你準(zhǔn)平則些對(duì)淺該晝?cè)V垂訟儉事高項(xiàng)濁確素認(rèn)休預(yù)捎計(jì)燈負(fù)醫(yī)債庫(kù)6冠0碼0萬(wàn)執(zhí)元以。寺2暖0舟1肆0塞年閃2俊月僚8緣瑞日壟，扔經(jīng)趙法皮院堆判丑決跡甲角應(yīng)襯賠小償紅乙8界0述0傍萬(wàn)戶元表，房誠(chéng)甲遭、榆乙峰雙攻方章均勸服斷從歌判刊決壯。專判幻玉決啟當(dāng)膜日膏，甲胞向踐乙勤支米付絲式賠挪償對(duì)款杯8府0煤0藏萬(wàn)件元址。滋甲壺、雀乙詞兩麻公勿司2巡壽0撞0笑9謎年親所子得積稅雪匯誼算煌清土繳領(lǐng)均社在割2倚0辣1木0狠年聯(lián)3笨月紡1楚0包日壺完成屢。霸所礦得登稅仁稅軋率謀為燃2壩5潔%張。7辮/范1鏟3糕/車2帥0魯2項(xiàng)32貧4本斤例異中堪，遞2泉0既1刪0也年便2與月選8娘日鑼的累判承決幫證邊實(shí)榴了卡甲經(jīng)、乙慢兩螞公交司杜在她資憂產(chǎn)抗負(fù)嚼債潑表差日忍（絹即仿2瘦0帆0柄9糧年都1右2月闖3郵1備日毫）逮分吐別登存意在忍現(xiàn)營(yíng)實(shí)浮賠求償湖義張務(wù)井和歇獲害賠碑權(quán)利渠，互因療此劍兩螞公慢司損都意應(yīng)免將桐“岔法拜院賄判肥決蹲”嘉這愚一灶事項(xiàng)旁作響為梁調(diào)課整百事護(hù)項(xiàng)耕進(jìn)才行露處儀理養(yǎng)。甲羅公慌司搖和蒸乙玩公質(zhì)司企2祥0請(qǐng)0芬9白年滾所江得頂稅阿匯永算艇清若繳均嫩在旗2普0細(xì)1振0毀年竟3熟月理1濃0炒日辣完罩成啊，端因率此擁，拆應(yīng)憐根赤據(jù)法襪院睡判押決希結(jié)孤果艇調(diào)辟整喊報(bào)思告崖年有度劑應(yīng)臭納寨稅肅所躬得倘額和早應(yīng)控納拍所稻得刺稅健稅用額益。7賊/絨1郊3據(jù)/擋2竿0擋2巨32斗51內(nèi).績(jī)甲津公過(guò)司嗽的卵賬煤務(wù)機(jī)處酒理傾如兇下泡：（在1越）耍記撇錄奸支猛付腎的見(jiàn)賠過(guò)款僅，佛并破調(diào)汁整虛遞弄延個(gè)所周得局稅熊資它產(chǎn)沉：借綿：鍛以扁前佩年另度隆損啦益比調(diào)運(yùn)整睛—挑—極營(yíng)踩業(yè)伙外假支勾出2翼0標(biāo)0鵝0爸0葛0環(huán)0膨貸劃：返其勇他嗎應(yīng)榮付喝款保—御—能乙欄公裕司2宋0爹0蘇0鉤0虹0餓0全借慚：贈(zèng)預(yù)伯計(jì)低負(fù)報(bào)債而—拉—勉未乓決接訴峰訟米6趁0預(yù)0轟0惕0堂0雅0奏貸農(nóng)：彩其煮他紫應(yīng)述付苦款甜—迅乙饞公攜司可6座0遲0稼0所0除0傲0借客：漏其估他姿應(yīng)滴付逝款槳—茅乙賓公躬司趣8雄0特0鎖0吸0批0出0崇貸換：定銀舍行衫存毛款段8恰0贊0務(wù)0根0汁0腐07泉/劉1旗3近/升2向0瀉2皂32炸6注停：資掙產(chǎn)思負(fù)疲債腿表趟日膚后優(yōu)事滾項(xiàng)碰如勇果愉涉草及碧貨章幣球資減金收高支婦項(xiàng)著目伯，陳均該不向調(diào)料整報(bào)蜜告迎年半度資民產(chǎn)征負(fù)杰債表章的貨估幣吃資哈金蔥項(xiàng)科目和勉現(xiàn)饅金她流雅量龍表罪各憑項(xiàng)烏目的麥數(shù)蘋(píng)字矮。本聚例睬中狠，刪雖錦然犯當(dāng)版日哀已續(xù)經(jīng)帥支周付損了畜賠蹲償遮款秤，但扶在叢調(diào)察整渣財(cái)策務(wù)掃報(bào)匪表疫相門關(guān)較數(shù)挑字決時(shí)堡只格需度調(diào)條整上省述廚第訪一晉筆料分悶錄覺(jué)，爺?shù)诠~二女筆牙分會(huì)錄這應(yīng)血作績(jī)?yōu)?鍵0沿1團(tuán)0聾年夢(mèng)的扶會(huì)攏計(jì)繞事諸項(xiàng)動(dòng)處嚴(yán)理柔。7游/提1餐3葬/咐2跪0壯2袍32爺7（葬2類）裝調(diào)非整我遞敬延透所哲得心稅釀資叼產(chǎn)架借謙：危以發(fā)前池年鳴度歪損慨益俊調(diào)芳整劃—溉—調(diào)所暈得騎稅翅費(fèi)班用1丹5鍬0右0翼0愈0雞0緒貸鎖：粘遞扁延緩所趁得便稅走資雹產(chǎn)1駛5島0汽0異0雞0圓0注婚：犯2倘0似0拍9榜年棗末逐因褲確侵認(rèn)叫預(yù)心計(jì)示負(fù)們債盞6雨0融0城萬(wàn)親元凍時(shí)魚(yú)已掩確裂認(rèn)巖相撕應(yīng)議的名遞劣延慈所躲得忍稅跨資柔產(chǎn)殿，土資討產(chǎn)洲負(fù)舊債奴表昌日騾后哭事砌項(xiàng)穴發(fā)樸生鋸后型遞腰延蜜所以得鴨稅將資撥產(chǎn)緣瑞不忙復(fù)目存勁在何，投故址應(yīng)漸予好轉(zhuǎn)械回震。7袋/核1根3罷/脅2污0拆2巧32傲8（丟3戴）間調(diào)腸整旦應(yīng)蛛交龜所鉆得圣稅借滔：藍(lán)應(yīng)裳交疏稅朝費(fèi)吩—遺—蔑應(yīng)述交祝所護(hù)得約稅2蠶0浮0刻0氧0團(tuán)0命0貸園：貨以斤前蘭年損度刊損匆益剩調(diào)局整載—沾—斃所后得晉稅肉費(fèi)寫(xiě)用2充0蹦0逐0陳0喊0謠0（狀8芽0窮0調(diào)0選0脾0結(jié)0戰(zhàn)×享2翠5肺%球）7扶/鍋1鋒3腰/蔑2津0館2終32屠97僻/勿1污3成/挽2廈0臨2篩33紋0（員4陳）本將逼“坑以斑前騙年濃度啄損躬益飽調(diào)棉整快”擇科霞目刪余他額仙轉(zhuǎn)葡入壯未利分盞配碼利涂潤(rùn)泳：麻借屆：圖利奏潤(rùn)撥分隨配找—株—植未瘡分納配陽(yáng)利糧潤(rùn)1岡5此0賢0凍0殖0紙0轟貸賢：滋以輪前朝年瘡度掏損后益胞調(diào)河整1讓5北0雹0搬0喬0薪0（聚5枯）套因妻凈詳利著潤(rùn)堵變憂動(dòng)課，盈調(diào)童整閃盈梅余博公擺積華：浮借堵：鎮(zhèn)盈碰余量公追積鐵—扮—崇法充定堡盈差作膚公奇積1袋5誕0欺0堤0工0淚（吹1攀5艦0繡0蘇0子0尋0犁×跡1婦0暢%角）鑒貸漲：減利容潤(rùn)姥分稍配逗—川—徑未搜分揮配怪利少潤(rùn)1被5疑0斷0攀0容07浸/沾1疏3因/膠2段0和2脖33佩1（唐6紛）懲調(diào)尖整敗報(bào)俗告辣年咐度層報(bào)紀(jì)表羨：密①肉資綿產(chǎn)探負(fù)伯債鄭表芬項(xiàng)識(shí)目俯的料調(diào)知整螺：閑調(diào)鳴減嫩遞忘延圖所倉(cāng)得萬(wàn)稅獨(dú)資帆產(chǎn)遠(yuǎn)1帝5倚0超萬(wàn)此元財(cái)；吧調(diào)純?cè)稣髌錅鶓?yīng)迷付扁款證8宿0汁0恭萬(wàn)安元僻，翼調(diào)點(diǎn)減怖應(yīng)歐交飲稅勢(shì)費(fèi)舉2棒0建0均萬(wàn)捎元驢，補(bǔ)調(diào)營(yíng)減排預(yù)誘計(jì)胸負(fù)吃債歌6扣0歲0鏡萬(wàn)穗元呆；歪調(diào)預(yù)減厘盈竟余去公許積決1棚5攤?cè)f化元疫，捧調(diào)最減亦未奔分按配晃利省潤(rùn)善1儀3銷5暖萬(wàn)府元道。獻(xiàn)②漁利耳潤(rùn)暴表家項(xiàng)可目筋的已調(diào)罵整創(chuàng)：鋸調(diào)緊增蓬營(yíng)喂業(yè)移外杠支長(zhǎng)出棍2南0我0沖萬(wàn)寸元驚，故調(diào)幅減哄所疤得繼稅吃費(fèi)慈用型5樣0閑萬(wàn)臟元歇，擁調(diào)功減報(bào)凈亞利廈潤(rùn)卻1須5媽0途萬(wàn)證元混。樣③喊所密有晃者文權(quán)無(wú)益錄變劣動(dòng)燙表墓項(xiàng)攀目展的丟調(diào)宅整陡：邪調(diào)碌減框凈減利即潤(rùn)拔1材5算0店萬(wàn)向元篩，害調(diào)襪減巨提剝?nèi)〈⒂鄡r(jià)公隊(duì)積簽1停5蠅萬(wàn)神元強(qiáng)。7唉/支1槳3蛾/筋2猛0馳2敞33即2（戶7泉）約調(diào)怎整運(yùn)2秘0賄1噴0成年方2抓月頁(yè)份砍資餓產(chǎn)棄負(fù)后債椅表瞞相捐關(guān)餓項(xiàng)離目嘗的但年勁初勞數(shù)混：貢甲昂公符司柱在議編蜂制菜2豎0鵝1少0卻年想1鹿月呆份蘇的數(shù)資邊產(chǎn)撒負(fù)史債案表限時(shí)切，產(chǎn)按緩照篇調(diào)猛整悔前牢2愁0格0里9塑年位1砌2鄭月嗚3叮1驗(yàn)日騾的杰資擋產(chǎn)攀負(fù)舒?zhèn)鶈T表漏的酸數(shù)抗字蘋(píng)作法為清資固產(chǎn)紐奉負(fù)卻債珠表者的關(guān)年齊初礙數(shù)竿，迫由護(hù)于卷發(fā)株生芬了裂資披產(chǎn)哨負(fù)迎債遍表辨日傅后春調(diào)土整混事扭項(xiàng)織，撫甲疑公靜司反除怨了苦調(diào)簽整早2嚴(yán)0膀0陶9梯年當(dāng)年孝度石資抄產(chǎn)州負(fù)振債糾表化相波關(guān)桌項(xiàng)柳目秘的抽數(shù)縮慧字鑰外降，鍬還嗽應(yīng)紋當(dāng)螞調(diào)奔整像2餐0男1影0茫年槐2腹月將份趙以魔及墓月消份塞資有產(chǎn)航負(fù)嫌債唉表吼相駝關(guān)胸項(xiàng)羊目天的積年星初訴數(shù)盒，盞其竄年磚初均數(shù)妙按俯照孫2味0我0園9魯年估1減2眼月報(bào)3類1懂日緊調(diào)緊整稿后怪的策數(shù)蒙字度填擁列陵。7何/尼1緩3狡/捐2靠0圣2受33容3（撒二井）資堪產(chǎn)縫負(fù)終債組表苦日毛后攀取晨得冠確寫(xiě)鑿廚證撈據(jù)瘡，糧表頓明熱某導(dǎo)項(xiàng)伙資奪產(chǎn)膀在梳資披產(chǎn)揚(yáng)負(fù)練債接表狐日毛發(fā)蔑生掉了狂減題值齒或駱者幕需片要宿調(diào)半整芬該井項(xiàng)炒資午產(chǎn)銀原怨先斧確消認(rèn)閉的駕減地值紀(jì)金或額玩。指介在芽資殲產(chǎn)鏡負(fù)生債釣表桑日表，撈判暖斷伯某斷項(xiàng)體資鄙產(chǎn)依可貼能書(shū)發(fā)英生精了宏損換失狠或統(tǒng)減范值那，兼但些沒(méi)嘩有稱最尚后獨(dú)確饞定瞎是嘴否蜘會(huì)盟發(fā)足生寫(xiě)，抹因殊而子按蠅當(dāng)案時(shí)棗的蔽最尤佳久估拜計(jì)拜金藍(lán)額創(chuàng)反銜映壁在誼財(cái)鳳務(wù)洞報(bào)窄表群中森；垮但己在階資輔產(chǎn)折負(fù)圖債駝表棚日灶至增財(cái)泉?jiǎng)?wù)旱報(bào)暴告子批奇準(zhǔn)言報(bào)浙出隙日塊之宜間舟，疾確蒙鑿覆證密據(jù)關(guān)能惑證裙明沃該蜻事變實(shí)址成臥立拘，跳即恭某焦項(xiàng)聲資甚產(chǎn)默已哪經(jīng)縣發(fā)欲生舉了穗損倡失抄或距減效值府，閘則推應(yīng)撓對(duì)牲資傾產(chǎn)蛙負(fù)竹債巡壽表趣日少所挨作逗的信估呢計(jì)勇予懷以濾修戀正邁。7謹(jǐn)/象1衰3暫/誰(shuí)2百0課2郊33臂4【垂例才】興甲暈2柿0溉0欺9車年施6稀月蓋銷屈售淡給嗽乙陽(yáng)一陵批梳產(chǎn)房誠(chéng)品神，摔貨阿款鉛為嶼2謎0蝕0籠萬(wàn)咐元賺（解含架增景值塞稅喘）需。倦乙伯于笑7增月慌份樓收貢到凈所劍購(gòu)糞物旨資陽(yáng)并弄驗(yàn)臺(tái)收睬入滿庫(kù)軋?？ò磁掀峭咭?guī)隨定塌，駛乙仗應(yīng)剪于雖收緣瑞到列所膛購(gòu)尸物渴資俯后魯3際個(gè)精月孔內(nèi)深付恥款描。盛由謹(jǐn)于寧乙拔財(cái)橋務(wù)擔(dān)狀獄況曠不六佳蹲，哈到斜2恭0睬0扯9想年法1汗2蒙月外3脹1嶺日伴仍恨未傅付杰款挽。舍甲筐于旗1竄2撥月順3拳1蘇日帽編浴制恰2強(qiáng)0喜0杏9醫(yī)年遺財(cái)塵務(wù)峽報(bào)宋表估時(shí)深，秧已項(xiàng)為洞該睬項(xiàng)簽應(yīng)響收識(shí)賬枕款旅提泰取俗壞串賬粒準(zhǔn)在備細(xì)1矛0舌萬(wàn)乒元嚴(yán)。敲1畜2瀉月?lián)?礙1喪日仔“概應(yīng)肉收統(tǒng)賬執(zhí)款戶”總項(xiàng)電目痛的搭金依額淺為遵4赴0子0虎萬(wàn)腰元份，白其什中曉1巨9立0鑄萬(wàn)教元穗為苦該示項(xiàng)拉應(yīng)漢收馳賬蘇款襪。洋甲最公債司團(tuán)于揉2閥0狹1薪0兆年截2圖月認(rèn)3崖日汗（移所批得桂稅寇匯吩算吉清裝繳旋前書(shū)）斑收壟到跟法匠院領(lǐng)通殘知逮，欲乙絞已吃宣望告經(jīng)破羞產(chǎn)閘清麥算母，病無(wú)晉力世償駝還幼所鹿欠悼部餐分帽貨稱款緩。粒甲些預(yù)瞎計(jì)出可憤收晶回廊應(yīng)騙收跑賬數(shù)款魚(yú)的植6盆0潑%宇。喂所縫得薄稅惕率丙為稅2質(zhì)5準(zhǔn)%造。7翻/酷1閱3錫/扔2惰0擇2散33飛5本幸例肅中悔，猶甲足公偉司游在菊收拌到危法搏院脹通譯知偶后票，淺首齊先可汽判辱斷似該攪事補(bǔ)項(xiàng)自屬緣瑞于然資丹產(chǎn)魚(yú)負(fù)端債與表慨日榜后任調(diào)船整芳事項(xiàng)等。甲綠公云司陡原什對(duì)丟應(yīng)羊收辣乙繳公蜜司圍賬湊款懂提斃取脖了嗚1冰0良萬(wàn)元隔的騙壞健賬銜準(zhǔn)江備匆，魚(yú)按夠照截新泰的潤(rùn)證炊據(jù)暢應(yīng)村提憐取添的辱壞賬勵(lì)準(zhǔn)贈(zèng)備爭(zhēng)為遮8妖0汁萬(wàn)翁元倦（牛2投0補(bǔ)0走×明4殿0御%熔）急，棍差府額鵝7榜0腦萬(wàn)元檔應(yīng)蠢當(dāng)蝕調(diào)爸整涼2腫0圓0蜘9丈年撕度饑財(cái)順務(wù)扎報(bào)惠表拔相漢關(guān)擇項(xiàng)北目的握數(shù)龍字棟。7路/坑1填3您/催2牲0遼2臺(tái)33這67期/澆1焰3奴/昨2受0湊2器33食7（捎1悲）倚補(bǔ)與提維壞狐賬含準(zhǔn)陽(yáng)備說(shuō)：應(yīng)免補(bǔ)晌提鴨的燃?jí)膬|賬濁準(zhǔn)比備=文2蘭0漂0矛0購(gòu)0渾0房誠(chéng)0南×秘4竟0捷%昌-帶1裙0塊0斬0炎0自0瀉=伶7朗0亮0嫁0酬0潮0邊（刻元吧）借會(huì)：純以疏前暮年波度狹損館益爺調(diào)密整衛(wèi)—榴—資瘋產(chǎn)尖減凍值伸損臥失擦7純0妹0喜0振0夕0鉛貸燃：撿壞米賬臘準(zhǔn)鼠備士7請(qǐng)0窯0露0秧0奏0（隔2盞）蛛調(diào)交整謹(jǐn)遞晚延巧所少得展稅恨資搶產(chǎn)鮮：眼借趕：幸遞寄延遞所羅得乓稅妻資在產(chǎn)屈1售7鳥(niǎo)5彈0遇0滾0堅(jiān)貸螺：旬以貢前芳年料度唯損年益寺調(diào)戶整—揮—探所漏得套稅俊費(fèi)幸用壟1瘋7蟲(chóng)5鋼0彩0卵0（埋7堡0纏0炸0從0餐0隸×榆2更5客%壯）7捉/廢1朱3移/默2爛0粉2捆33鉆8（渴3娃）絮將背“史以就前婦年茶度腔損栽益愧調(diào)盟整軍”長(zhǎng)科萬(wàn)目北的調(diào)余瞧額辱轉(zhuǎn)暗入師利材潤(rùn)濟(jì)分艘配襖：借峰：習(xí)利鋸潤(rùn)顆分掛配姻—銳—鍵未猛分芽配伴利藍(lán)潤(rùn)康5素2喊5團(tuán)0罰0鏟0忘貸竄：種以歸前均年陰度撈損其益輸調(diào)銳整描5壞2閃5占0仔0忍0（首4值）臉調(diào)浮整共利菜潤(rùn)草分淘配岡有不關(guān)漆數(shù)鵝字捏：鼓借乞：燭盈刺余周公詠積殿—臉—厲法芽定絞盈滔余潛公拐積5乓2偵5閃0殊0醬貸騙：識(shí)利餓潤(rùn)歌分華配室—您—皆未圈分圖配才利釣潤(rùn)5地2潛5歸0槳0（劣5碑2絕5蓋0脹0蝕×護(hù)1召0慈%狗）7答/垂1環(huán)3遙/墊2潔0誦2您33吹9（甚5蝴）鹽調(diào)吸整嫌報(bào)志告藥年蓄度劫報(bào)械表償相洗關(guān)勸項(xiàng)廈目性的食數(shù)群字氏：①第資號(hào)產(chǎn)類負(fù)潔債塊表爪項(xiàng)逮目譽(yù)的朽調(diào)擾整師：軟調(diào)召減棕應(yīng)疼收廢賬與款渾凈副值歇7擇0篇0敞0伙0稠0秘元輛，繡調(diào)礎(chǔ)增愉遞騎延泊所曉得有稅內(nèi)資脫產(chǎn)牛1牛7昏5兆0唇0塊0揪元抖；飾調(diào)鈔減鏈盈捐余眨公陜積窄5鈴2察5誘0指0密元沈，敗調(diào)羞減鈴未雨分目配責(zé)利溝潤(rùn)薦4麻7梁2糕5驚0璃0岸元糊。②秘利離潤(rùn)績(jī)表迫項(xiàng)虹目忽的斤調(diào)洞整些：斥調(diào)迫增動(dòng)資甩產(chǎn)晚減卸值吐?lián)p搖失摧7響0橋0傅0慎0芳0分元般，蚊調(diào)攻減灘所凳得窯稅清費(fèi)鈴用駛1脹7白5夸0幫0英0幸元偏，倡調(diào)繭減踩凈姨利彩潤(rùn)知5曉2轉(zhuǎn)5附0弄0蓄0筑元黨。③蓋所劑有適者睡權(quán)純益恢變隔動(dòng)匙表詳項(xiàng)蛋目堡的鈔調(diào)否整皺：辮調(diào)撕減邁凈抄利哪潤(rùn)很5核2戰(zhàn)5羅0晉0奶0劃元濤，里調(diào)柔減雀提危取刪盈限余借公糕積拉5仙2恐5步0嫩0已元涌。7蛇/完1次3篩/術(shù)2心0泥2狠34礎(chǔ)0（僚三闖）資襯產(chǎn)租負(fù)晝債沾表岸日煮后調(diào)進(jìn)遙一座步付確痰定橋了抬資字產(chǎn)扛負(fù)衫債繁表蛋日襖前追購(gòu)恰入活資顏產(chǎn)起的舞成衫本蘿或假售戰(zhàn)出摸資蔥產(chǎn)漁的白收悉入湖。7奇/妨1慣3展/滴2怠0壘2啦34怠11法.鏈涉懼及滿報(bào)紙告鞏年預(yù)度士所戀屬郵期孟間程的牌銷允售扯退旁回預(yù)發(fā)酬生傅于獸報(bào)羽告伯年資度所濤得趣稅部匯孝算吊清舟繳僻之槽前的別，供應(yīng)斗調(diào)均整歡報(bào)盡告海年炕度現(xiàn)利僻潤(rùn)計(jì)表侍的鐮收覺(jué)入懷、間成敗本代等甜，剛并衰相貌應(yīng)秧調(diào)粱整艙報(bào)岸告飾年翠度悄的軋應(yīng)侮納律稅清所搏得鄭額熱以辱及露報(bào)翠告薪年紡度既應(yīng)例繳零的餡所穗得匙稅獎(jiǎng)等濫。7講/摧1狹3烈/跪2宣0季2綿34觸2【菌例企】甲他2戚0餃0處9腔年規(guī)1診0害月院2除5努日阿銷仗售杰一陷批霜商捧品乎給降乙筑，晝?nèi)》堑煤闶諏捜敫?患4漸0代萬(wàn)裂元食（擴(kuò)不取含附稅企）松，站并思結(jié)產(chǎn)轉(zhuǎn)妥成池本柔2哈0至0筍萬(wàn)輛元帝。賽2凝0在0界9喜年饞1焦2考月艷3剪1仰日填，浸貨臺(tái)款起尚遠(yuǎn)未零收公到練，籃甲蠢未酸對(duì)工應(yīng)少收胞賬鬼款腔提旱壞估賬古準(zhǔn)技備需。蹤蝶2釀0趨1款0踩年責(zé)2康月識(shí)8獅日燈，啊由顧于罵質(zhì)艦量閣問(wèn)朱題笑貨齒物租被叢退忙回鴿。閥甲元于膨2務(wù)0潛1龜0才年蓮2想月貸2測(cè)0盯日韻完章成斬2賠0吧0賀9紡年奪所戰(zhàn)得筒稅拔匯沿算險(xiǎn)清鍵繳膨。本析例件中田，昌由送于涌銷裕售味退晴回?cái)U(kuò)發(fā)訂生們?cè)谂鯃?bào)齒告線年雜度也所短得躁稅臭匯緊算使清臉繳榜之笛前匠，宰因懸此撐在無(wú)所犬得厚稅涌匯列算邪清冬繳凈時(shí)安，皆應(yīng)屆扣鈔除偷該患部崖分任銷構(gòu)售簡(jiǎn)退艷回橡所頌實(shí)愛(ài)現(xiàn)燈的脊應(yīng)迎納袖稅躺所駛得血額疼。7什/扇1舉3庫(kù)/岔2帆0逼2珠34輸3甲搖公妥司環(huán)的題賬表務(wù)閥處捐理摘如些下報(bào)：恭（門1抄）椅調(diào)呈整回銷崗售倦收棚入財(cái)：大借喂：店以眾前怕年唯度霞損喪益值調(diào)番整喪—兆—主恩營(yíng)梨業(yè)滅務(wù)省收梨入番2遷4福0精0暗0各0句0雖應(yīng)燒交麗稅尼費(fèi)湊—郊—膀應(yīng)烈交泰增琴值宏稅衰（說(shuō)銷洋項(xiàng)導(dǎo)稅院額和）4釣0蹲8慎0阿0死0絞貸撈：覽應(yīng)桌收臥賬畜款撤2宜8就0無(wú)8余0長(zhǎng)0思0（增2怠）通調(diào)凈整閑銷污售及成炕本名：矮借盛：井庫(kù)出存根商趣品權(quán)—預(yù)—粘A京商責(zé)品拉2妥0貪0研0藏0福0帽0體貸淡：跑以道前怠年格度躁損土益蒙調(diào)農(nóng)整羨—棄—主鴨營(yíng)丸業(yè)知?jiǎng)?wù)車成歇本然2拐0探0籃0該0譽(yù)0劉07考/心1嶺3接/臺(tái)2驕0溝2坐34甩4（追3撿）知調(diào)西整啟應(yīng)唇繳遭納旅的活所爭(zhēng)得尖稅吼：彎借繭：貝應(yīng)父交備稅楚費(fèi)廁—掩—愿應(yīng)吧交佛所犬得襪稅初1撥0葡0抽0歲0飼0（趙2廢4蕉0儲(chǔ)0報(bào)0逝0傳0腎-隸2胳0務(wù)0軋0迷0粗0襯0蝦）老×單2爸5圓%費(fèi)貸資：喝以煮前辭年匙度完損蠟益許調(diào)沖整麗1念0站0賭0皮0蝕0（產(chǎn)4繞）俱將替“切以歸前逆年劈燕度財(cái)損避益竭調(diào)叉整紐奉”榨科多目拴的丈余網(wǎng)額惰轉(zhuǎn)騙入堪利蘆潤(rùn)促分港配扮：臟借嫩：津利研潤(rùn)禮分枯配雜—聽(tīng)—負(fù)未宜分倘配攏利密潤(rùn)利3喬0槳0言0早0館0順貸常：攏以藏前橡年改度愚損掌益梳調(diào)接整獻(xiàn)—槽—幻玉本棕年屋利卷潤(rùn)3桌0父0介0諸0捐07維/砍1瓜3漂/緊2位0電2創(chuàng)34塌5（幟5驅(qū)）寫(xiě)調(diào)就整幼盈遙余政公鹿積亮：借疊：糾盈孫余啟公儲(chǔ)積潔—?jiǎng)?lì)—銅法牌定同盈王余戶公期積3駐0飄0冶0階0銅（弊3監(jiān)0俯0形0辛0仿0要×陶1規(guī)0告%桿）籍貸姻：男利板潤(rùn)支分掃配到—拖—直未哥分留配題利月潤(rùn)3充0銜0勾0遺07讀/撈1攪3抄/湊2腫0雹2律34療6（頃6口）閱調(diào)毛整宇報(bào)酒告變年粱度搜報(bào)可表寬：①業(yè)資礙產(chǎn)精負(fù)械債辨表僵項(xiàng)墨目選的臘調(diào)餓整歪：頃調(diào)亮減命應(yīng)竿收掙賬斷款倒2趨8婦0國(guó).沉8節(jié)萬(wàn)辛元鉛；淋調(diào)速增漿庫(kù)失存亦商何品逆2殿0謎0擔(dān)萬(wàn)手元渴，依調(diào)捧減撥應(yīng)槍交顯稅扁費(fèi)傅5尋0塌.冶8侵萬(wàn)祥元筒，禾調(diào)提減斷盈由余室公廚積景3漲萬(wàn)生元?jiǎng)?lì)；迫調(diào)幸減淺未烤分的配膏利城潤(rùn)頸2擊7柱萬(wàn)特元牧。②宴利海潤(rùn)腐表畫(huà)項(xiàng)姻目遼的蛛調(diào)器整粱：糟調(diào)摟減旁營(yíng)構(gòu)業(yè)短收物入裕2防4竟0粗萬(wàn)翻元普，涼調(diào)曉減甘營(yíng)宅業(yè)桿成案本億2繁0勻0炸萬(wàn)艇元扣，脾調(diào)善減如所置得胖稅私費(fèi)做用恢1糊0漸萬(wàn)趨元災(zāi)，彩調(diào)抵減能凈堅(jiān)利甜潤(rùn)沈3震0碌萬(wàn)僻元愧。③咸所木有圈者瓜權(quán)毀益蠢變和動(dòng)首表創(chuàng)項(xiàng)五目鞋的茅調(diào)孩整慣：唯調(diào)錫減小凈姜利玻潤(rùn)伶3鳥(niǎo)0究萬(wàn)戚元養(yǎng)，行調(diào)匯減議提料取勺盈培余裳公愿積誰(shuí)3餃萬(wàn)剩元售，腸未踐分建配雨利渣潤(rùn)判調(diào)逆增乏3蛛萬(wàn)役元愿。7揪/曉1鍵3丟/鋒2咬0摧2殊34琴72偷.蛇資橫產(chǎn)張負(fù)即債蓬表片日終后潤(rùn)事腦項(xiàng)堂中豆涉黃及來(lái)報(bào)盤(pán)告笑年謙度切所鹽屬來(lái)期華間臣的銷暮售看退垮回北發(fā)業(yè)生像于原報(bào)旁告熊年過(guò)度何所山得魯稅嘩匯且算勝清惠繳語(yǔ)之勵(lì)后，緊應(yīng)勿調(diào)么整久報(bào)萄告并年蓋度凍報(bào)煩表模的勝收加入策、委成鏟本閥等屑，濫但銜按脾照蠢稅吸法供規(guī)走定咬在拼此辮期艇間騾的鼻銷懇售研退城回澆所聞涉桑及憲的夜應(yīng)詞繳接所甲得誼稅莖，慰應(yīng)溝作杏為本秧年鴿的納允稅枝調(diào)悼整縣事準(zhǔn)項(xiàng)庫(kù)。沿聯(lián)用牛上來(lái)例潑，架假冠定桃銷贏售歡退通回接的菌時(shí)沒(méi)間凈改摘為沒(méi)2擁0趟1屠0迅年袋3春月假5督日礎(chǔ)（區(qū)即捕報(bào)甩告漿年蜂度鈔所沙得普稅筆匯句算源清閃繳利后須）殖。7異/禾1訴3夕/寄2核0痕2幫34絮87劃/擺1顫3表/珠2窄0屋2駕34擦9甲罩公耳司嬸的體賬話務(wù)覽處價(jià)理單如通下崇：（燒1要）聯(lián)調(diào)暫整畢銷手售盲收么入脫：角借蘆：鎖以膠前完年經(jīng)度鞏損然益塵調(diào)仗整紀(jì)—泡—主防營(yíng)妻業(yè)澤務(wù)羊收籃入宰2增4坡0授0排0蟲(chóng)0香0并應(yīng)存交擴(kuò)稅嗽費(fèi)嚷—胖—搏應(yīng)戲交必增帝值承稅旋（抓銷啊項(xiàng)怕稅循額野）4憑0銅8挎0蹤蝶0鳳0限貸訪：郵應(yīng)巷收偏賬吐款竊2縫8掛0犯8俗0處0吹0（活2進(jìn)）挨調(diào)膊整元銷銹售旱成魯本爭(zhēng)：雷借場(chǎng)：命庫(kù)頑存菊商悠品僅2鎖0繁0席0底0燈0助0碑貸納：排以門前范年領(lǐng)度響損戚益旗調(diào)凳整慣—秋—主屯營(yíng)圓業(yè)士務(wù)潑成遷本鄉(xiāng)豐2哨0風(fēng)0拼0康0疊0懸07有/疾1幼3鋸/罩2湯0吼2料35漢0（沙3集）皺調(diào)疾整境已鴿確殼認(rèn)顆的都遞銷延邀所外得俘稅爐資索產(chǎn)積：借返：掀遞粘延贈(zèng)所步得孩稅屢資芝產(chǎn)賠1痛0蛋0點(diǎn)0頸0虛0（且4察0危0教0宗0擁0撐×昏2溜5裹%稻）僵貸忠：為以效前紅年術(shù)度懸損紡益圖調(diào)物整膊—販—所均得承稅催費(fèi)肚用吸1恭0秤0撐0溫0訪0（竊4布）領(lǐng)將練“謙以朗前誼年倚度耗損渾益問(wèn)調(diào)怨整閃”投科滴目技的奔余慘額榴轉(zhuǎn)靈入框利貿(mào)潤(rùn)控分鏟配友：叨借班：呀利帖潤(rùn)處分酷配米—搶—吧未良分考配溪利屈潤(rùn)讓3肥0收0慨0箱0湖0戚貸盞：酸以奏前堅(jiān)年揀度童損貴益蟻調(diào)冬整糾—切—腫本尸年單利績(jī)潤(rùn)3詳0漠0忌0里0英07葡/級(jí)1像3號(hào)/情2者0肯2側(cè)35參1（斗5影）簽調(diào)錫整洪盈焦余院公裳積糕：借虎：納盈級(jí)余苗公聽(tīng)積贈(zèng)—餅—陰法欄定咬盈盟余斤公劑積3罵0柴0怕0洋0損（擇3缸0妙0趟0皆0哥0即×皮1屯0方%轉(zhuǎn)）釋貸遇：朋利仰潤(rùn)司分猶配煮—奴—繼未億分屈配陪利選潤(rùn)3濃0恒0考0抬07玻/姻1坐3妖/街2展0可2申35尾2（碎四膜）擱資龜產(chǎn)水負(fù)險(xiǎn)債漸表求日渠后癢發(fā)碑現(xiàn)府了躁財(cái)推務(wù)輕報(bào)茶表繳舞弊門或載差頓錯(cuò)吐。企追業(yè)余發(fā)榆生診這賢一脊事郊項(xiàng)復(fù)后補(bǔ)，山應(yīng)預(yù)當(dāng)陵將虛其恒作擴(kuò)為耗資障產(chǎn)禍負(fù)什債表耕日歌后削調(diào)弦整痰事自項(xiàng)行，枯調(diào)蓬整報(bào)借告毛年累度的盼財(cái)玩務(wù)蝴報(bào)牙告毯或中秩期樹(shù)財(cái)窩務(wù)嶼報(bào)哄告頂相理關(guān)夸項(xiàng)填目脹的污數(shù)勿字雜。也絨通或過(guò)隊(duì)“以寫(xiě)前旅年般度往損蝦益怕調(diào)景整”孔來(lái)筆處碧理描，拿與唱前皮一壩章送不漆同的雕一擁點(diǎn)拾：尼非到日虛后綿時(shí)懂期弦發(fā)癢現(xiàn)耗差異錯(cuò)篇，蠢調(diào)誰(shuí)整釣的好是島發(fā)摩現(xiàn)廈錯(cuò)滑弊暑當(dāng)期農(nóng)的轟會(huì)陡計(jì)益報(bào)字表燥；資低產(chǎn)訊負(fù)腎債辛表梅日句后犯時(shí)豬期側(cè)發(fā)績(jī)現(xiàn)紹的策錯(cuò)廉弊災(zāi)，蘭調(diào)彩整孤的萄是顯報(bào)推告國(guó)年漁度的慘會(huì)恭計(jì)夜報(bào)而表箏。7援/通1電3跟/嫩2撕0獲2稈35顧3第縮慧三鼓節(jié)資壞產(chǎn)奸負(fù)墻債索表提日格后鉆非壯調(diào)胖整使事坑項(xiàng)一衣、脊非應(yīng)調(diào)始整巾事偵項(xiàng)溫的徒處底理甜原范則資登產(chǎn)麻負(fù)追債斷表嫁日況以獅后參發(fā)恒生桿的翠事壩項(xiàng)殼，壓不律需植要構(gòu)對(duì)糞調(diào)車整蓄資脫產(chǎn)步負(fù)甩債匪表述日偏的貿(mào)財(cái)軟務(wù)濾報(bào)秤表示。尾但當(dāng)由豎于鞠事微項(xiàng)解重顛大屈，綿如率不跳加祝以遷說(shuō)污明倒，鹿將緩會(huì)劫影段響著財(cái)肢務(wù)饑報(bào)下告沖使乘用離者瘦做淺出興正斑確伙估煉計(jì)鍛和合決羞策石，慘因團(tuán)此秩應(yīng)像在販會(huì)注計(jì)希報(bào)圾表緣瑞附菊注滴中乳加償以藏披宴露地。。7陶/鑰1責(zé)3等/差2嘉0劃2側(cè)35顆4資略產(chǎn)飛負(fù)慢債片表倦日奏后丟非倒調(diào)袍整迅事英項(xiàng)神的狐主災(zāi)要箭例霉子欲有機(jī)：（革一杠）鉗資原產(chǎn)唉負(fù)殼債獄表痕日房誠(chéng)后司發(fā)倡生慣重晚大鑒訴答訟望、許仲輛裁榨、承承撥諾（侄二鮮）鞭資姓產(chǎn)麻負(fù)哈債沿表瓶日例后碑資化產(chǎn)亂價(jià)線格舊、膛稅追收葉政集策腹、勢(shì)外嘩匯燃匯丟率甘發(fā)切生糊重型大蠟變麗化櫻。（罵三伍）歌資阻產(chǎn)尚負(fù)低債爺表位日料后改因滿自厘然明災(zāi)玻害芝導(dǎo)案致切資狐產(chǎn)拳發(fā)謹(jǐn)生雄重掙大產(chǎn)損擇失爸。（見(jiàn)四邀）原資弊產(chǎn)跡負(fù)嫩債浮表嘗日挖后騎發(fā)脫行幟股伯票汪和往債況券鼻以扶及拔其友他能巨鏡額駱舉反債蕩。7允/房誠(chéng)1既3削/寫(xiě)2臺(tái)0潑2棒35醋5（市五暴）尺資國(guó)產(chǎn)郵負(fù)唯債結(jié)表狂日稀后禁資綢本恒公兩積雅轉(zhuǎn)乎增內(nèi)資汽本奇。（寬六蹦）爺資講產(chǎn)爺負(fù)釘債令表伍日唇后去發(fā)姿生斑巨孝額挺虧詢損窯。（蔑七宮）銳資種產(chǎn)聾負(fù)漠債覆表育日變后竊發(fā)磁生何企帖業(yè)自合鉗并火或截處悶置蜂子步公芽司株。（訂八朋）軋資衡產(chǎn)草負(fù)銹債林表肉日艱后將，姿企杏業(yè)蝴利霜潤(rùn)算分捷配構(gòu)方煉案資中再擬待分絹配辛的這以魔及蝦經(jīng)捧審侍議乓批線準(zhǔn)考宣泰告纏發(fā)鉆放呼的叮股惠利鉗或序利摧潤(rùn)盛。7序/掀1激3餐/覆2頌0驅(qū)2椒35觀6作賊業(yè)制1甲城公鄰司無(wú)為聲一安般羞納熊稅管企距業(yè)奇，目增紙值構(gòu)稅牙率1蓬7敘%猛，鉛所占得集稅豆率甚2但5塑%專。僵其典2納0褲0纏9它年敲度企財(cái)焰務(wù)報(bào)勢(shì)告姑批磨準(zhǔn)假報(bào)謙出理日違為灰2繡0隨1滑0關(guān)年途4睬月準(zhǔn)3模0傳日伸，2群0愈0博9資年碼企座業(yè)哀所譯得幣稅豎匯幕算周清像繳任結(jié)穩(wěn)束桌日因?yàn)?丸0她1匙0傘年著3乏月達(dá)2走0鋪日鐘。假懇定縮慧稅率法榜規(guī)叫定居各津項(xiàng)瞞涉姐訴興訟琴的須實(shí)禍際獵發(fā)鏈生損立失劑允識(shí)許偏稅撲前嗓扣御除逆。囑在鹿對(duì)兼該芬公萌司加進(jìn)年行年辜度捆會(huì)奪計(jì)嫁報(bào)撥表劑審揀