第章合并財(cái)務(wù)報(bào)表

注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試專用教材第二十六章

合并財(cái)務(wù)報(bào)表本章內(nèi)容：第一節(jié)合并財(cái)務(wù)報(bào)表概述第二節(jié)合并范圍的確定第三節(jié)合并財(cái)務(wù)報(bào)表編制原則、前期準(zhǔn)備事項(xiàng)及程序第四節(jié)長(zhǎng)期股權(quán)投資與所有者權(quán)益的合并處理（同一控制下企業(yè)合并）第五節(jié)長(zhǎng)期股權(quán)投資與所有者權(quán)益的合并處理（非同一控制下企業(yè)合并）第六節(jié)內(nèi)部商品交易的合并處理第七節(jié)內(nèi)部債權(quán)債務(wù)的合并處理第八節(jié)內(nèi)部固定資產(chǎn)交易的合并處理第九節(jié)內(nèi)部無形資產(chǎn)交易的合并處理第十節(jié)特殊交易在合并財(cái)務(wù)報(bào)表中的會(huì)計(jì)處理第十一節(jié)所得稅會(huì)計(jì)相關(guān)的合并處理第十二節(jié)合并現(xiàn)金流量表的編制2一、合并財(cái)務(wù)報(bào)表的組成二、合并財(cái)務(wù)報(bào)表的編制原則第一節(jié)要點(diǎn)：一柱、兔合櫻并遠(yuǎn)財(cái)該務(wù)蛾報(bào)雖表歐的斑組嗚成合徑并橫財(cái)裂務(wù)侄報(bào)呆表畫是姓由府母繭公讀司域編諸制壯的債，移以揚(yáng)母聞公突司蛋和乓子疲公拐司狂單早獨(dú)慌編夠制輪的謀個(gè)先別撕財(cái)侍務(wù)福報(bào)買表勞為朋基層礎(chǔ)戶，纖綜賴合繭反女映唯母增公柿司烈和煉子壁公復(fù)司釀組能成著的膽企攻業(yè)老集蝦團(tuán)勸的堵財(cái)烤務(wù)洽狀餃況鞭．屑經(jīng)呆營(yíng)敘成社果揉和砌現(xiàn)趣金杜流衫量本的拖財(cái)預(yù)務(wù)紗報(bào)至表鼻。合詠并晨財(cái)撕務(wù)揭報(bào)敘表隊(duì)主宇要仗包款括抗合知并磨資孔產(chǎn)晝負(fù)敘債煎表蝕．盲合尾并閑利攀潤(rùn)腸表丹．賢合麥并?，F(xiàn)煉金沒流婚量葡表模和籍合繪并零所蘇有脆者蜻權(quán)子益炮變領(lǐng)動(dòng)摧表孕。雷其洪中嫩合輕并前資插產(chǎn)大負(fù)帽債皺表柜是幫反炕映屢企仔業(yè)浮集顧團(tuán)珠在綢某潔一源特取定霞時(shí)陸點(diǎn)刮財(cái)該務(wù)字狀頂況照的嘴報(bào)促表雷；捆合委并罪利鄭潤(rùn)瘋表瀉是著反攻映敢企燦業(yè)暴集因團(tuán)檔在耕某優(yōu)一扎會(huì)畢計(jì)餐期茂間繭內(nèi)替經(jīng)收營(yíng)亡成棉果錦的勞報(bào)換表倉；枕合繭并機(jī)現(xiàn)闊金達(dá)流殃量禁表中是膝反黃映成企江業(yè)腔集既團(tuán)擱在債某偵一慨特偶定賠會(huì)住計(jì)舟期羊間溜現(xiàn)閱金氏流寧入迫．典現(xiàn)匆金跡流宏出港以菊及跪現(xiàn)雞金伍凈芝流廣量刑情雪況耳的孔報(bào)革表溉；曲合般并搶所弦有劑者怕權(quán)爪益勉變喜動(dòng)棚表負(fù)是岔反芽映污母丘公羅司鐘在能某雹一名特屬定賢會(huì)存計(jì)展期皆間要所困有痛者哭或穴股夾東訊權(quán)癢益正增皇減刷變毀動(dòng)醋情稿況排的昨報(bào)葵表示。二奶、色合買并烏財(cái)蒼務(wù)爬報(bào)柔表近的蘋編皂制娘原脊則在罪編墓制軌合薦并擔(dān)財(cái)禮務(wù)針報(bào)榆表寒時(shí)針，蔥除碑了政要閥符乓合軟真鳴實(shí)俘可嘉靠避．搭內(nèi)珍容豬完僑整欄等賭一推般并財(cái)摔務(wù)響報(bào)芝告疑編慢制甜要漢求叮外同，旁還售需優(yōu)要思符芬合裳以再下開原跳則鑄和夫要仆求識(shí)：（1）隱以管個(gè)蘋別際財(cái)瞇務(wù)松報(bào)鹿表創(chuàng)為續(xù)基芝礎(chǔ)街編未制捎。王即冬要佛以蕉母曬公羊司貍和釀子刊公次司逆編些制倆的隙反騾映漏它欲們居各醒自呀財(cái)菠務(wù)默狀罵況趟．你經(jīng)靈營(yíng)渡成攻果靜的愉財(cái)溉務(wù)刪數(shù)羞據(jù)國(guó)為瓶基帆礎(chǔ)具。燃而膜不嚴(yán)是散直較接救根惜據(jù)喘母槽公壇司鉤和雄子蘇公午司瞇的疏賬焦簿路編介制值。（2）昨一票體游性閱原樓則撇。襯即稠應(yīng)刮將每母孔公歡司笛和垂所法有推子脖公仔司愉視腎為殲一足個(gè)役整箭體泰，逝作揀為尋一裹個(gè)統(tǒng)會(huì)快計(jì)謹(jǐn)主沉體胖來河編艘制琴合健并培財(cái)室務(wù)拼報(bào)磨表旋。但而漸對(duì)托于罩，桶以筆及斧子堂公增司陵之栽間四發(fā)蘇生奏的愚經(jīng)電濟(jì)宋業(yè)頓務(wù)卻應(yīng)飄視鑄為摩同先一境會(huì)扶計(jì)黎主撓體酷內(nèi)讓部法業(yè)尿務(wù)福處作理勝。（3）撿重乎要圍性紡原排則糞。雙即成要農(nóng)根蘋據(jù)賭重晴要悅性扶原貪則尼對(duì)鐵財(cái)樣務(wù)文報(bào)槽表報(bào)項(xiàng)達(dá)目疑進(jìn)達(dá)行燙取杜舍伶，憤可申以工不雞編變制纖抵食消芽分遣錄范而責(zé)直努接湖編秧制跳合梅并臭財(cái)砌務(wù)疾報(bào)側(cè)表抬。病由碌于霞合絕并家財(cái)叮務(wù)冰報(bào)政表份涉司及涂到榮多捏個(gè)塊法丑人軍主藝體治，原而竹母繳公須司葛和補(bǔ)子冶公拋司或的斬經(jīng)撓營(yíng)紛活弱動(dòng)鄉(xiāng)豐非搞常裹廣戲泛拒，己因漸此湊，掃在苗編棍制做合扭并寬財(cái)摸務(wù)伴報(bào)狗表儲(chǔ)時(shí)逃需黨強(qiáng)勾調(diào)公重坊要奮性匠原仔則菊的冶運(yùn)拴用斷。本妥章內(nèi)樣容：第甜一節(jié)故合禿并燃財(cái)河務(wù)冊(cè)報(bào)框表膛概次述第羅二險(xiǎn)節(jié)腿合嫩并表范聯(lián)圍畝的精確樸定第糾三私節(jié)攔合及并蔑財(cái)執(zhí)務(wù)記報(bào)癢表屯編平制兩原晴則奴、五前要期楚準(zhǔn)泛備礎(chǔ)事巨項(xiàng)盞及計(jì)程養(yǎng)序第社四姻節(jié)逐長(zhǎng)漲期身股繩權(quán)筋投疏資捷與沉所基有蓄者歐權(quán)礦益譜的榆合葬并予處脆理撲（慢同這一疾控返制下五企兄業(yè)衛(wèi)合暮并抬）第疤五減節(jié)暢長(zhǎng)雪期陷股獨(dú)權(quán)梢投飛資溪與硬所暫有尸者徑權(quán)鄭益吉的務(wù)合棋并早處副理呈（郵非速同糖一碰控它制精下更企詞業(yè)掃合鼻并歇）第鬧六蛛節(jié)良內(nèi)鈴部炭商渾品搏交傲易澡的兼合率并當(dāng)處哪理第盯七畫節(jié)甚內(nèi)木部府債慈權(quán)展債透務(wù)儀的恒合估并澤處粗理第矮八慈節(jié)肯內(nèi)吸部境固狹定旬資獎(jiǎng)產(chǎn)原交籃易柏的述合灰并券處呀理第粘九拾節(jié)堵內(nèi)捎部?jī)魺o件形老資膽產(chǎn)陸交嚴(yán)易字的穗合據(jù)并環(huán)處針理第吼十傲節(jié)懼特袍殊暮交分易彼在不合魯并姨財(cái)豪務(wù)鞏報(bào)冠表濕中匹的多會(huì)媽計(jì)宗處育理第孔十模一肆節(jié)開所魯?shù)孟ザ惲鏁?huì)客計(jì)波相嚴(yán)關(guān)痰的辣合班并情處構(gòu)理第護(hù)十裕二圓節(jié)棄合舟并廣現(xiàn)漆金誘流鑰量狡表暖的績(jī)編毒制6一天、以裙“卻控彼制諸”誕為只基踩礎(chǔ)扮，屋確兵定沙合霸并籃范遲圍二黃、可匯變逮回戚報(bào)第窮二縱節(jié)范要商點(diǎn)永：三紀(jì)、權(quán)蒸力撫和洋回撇報(bào)茅之毒間撫的輩聯(lián)箏系四、實(shí)嗓質(zhì)鴨代姨理造人五羞、對(duì)雨被慎投醋資綁方句可全分六割施部軟分勞（尤單乓獨(dú)伐主訂體匯）零的鳳控喂制六、控尺制喂的乘持容續(xù)滾評(píng)慣估一勻、以館“搭控黎制企”診為使基抄礎(chǔ)觸，題確價(jià)定傅合恥并們范初圍投扎資揮方寫在捏判餃斷軟控節(jié)制希時(shí)殘，踏首廚先課應(yīng)軌考誤慮證被柔投益資項(xiàng)方終設(shè)妥立穩(wěn)的宮目芹的早和戒設(shè)衰計(jì)迅，護(hù)以文便僵能脫識(shí)慨別社出拋下序列繳要星素釀：臭（1）瞞相喊關(guān)維活貿(mào)動(dòng)架；添（2）半如司何低對(duì)貸相圖關(guān)莊活迎動(dòng)例進(jìn)逃行弦決厭策煤；僻（3）帳哪允一徑方臭擁紙有關(guān)現(xiàn)遷時(shí)磚能嶺力甘主還導(dǎo)咽這雅些姨活可動(dòng)日；獻(xiàn)（4）業(yè)哪費(fèi)一擠方向從掏這祥些怖活敢動(dòng)齒中抹獲裁得戲回殃報(bào)擇。（蛋一鏡）致識(shí)原別怎投撲資尺方掙的酒相琴關(guān)查活寺動(dòng)考及料決乖策桐機(jī)課制1．帳相辜關(guān)孕活紡動(dòng)是宿指公對(duì)驕被述投脖資滑方接的重回霉報(bào)歪產(chǎn)場(chǎng)生漂重女大堂影霜響搏的魯活轟動(dòng)冷，朵包顧括礎(chǔ)但綠不箏限襯于咐以魚下竄活叼動(dòng)緣瑞：（1）夠金補(bǔ)融挑資饞產(chǎn)從的淺管鑒理匙；（2）碌資愧產(chǎn)蔑的跨購德買逝和尖處悅置歸；（3）約研健究馳與柜開最發(fā)幼活供動(dòng)娃；（4）關(guān)商可品仆或螞勞繳務(wù)站的畝銷扎售扇和喚購芝買貴；（5）化確饑定狐資間本燭結(jié)展構(gòu)默和脾獲軍取晶融儀資夠。一竊、追投需資挑方席對(duì)帝被及投覺資植方貞是故否客擁計(jì)有倦權(quán)獅力2．聾決稿策館機(jī)危制針佛對(duì)莫相位關(guān)島活貓動(dòng)西作怒出以決虜策脅的六例嘴子攻包來括盛但芽不萄限診于兔以猜下俯內(nèi)蝴容濱：任紗命岡被播投既資妨單難位俱的陽服績(jī)務(wù)補(bǔ)提府供捎商此或渡關(guān)哄鍵上管仙理茅人蹲員康，衡并訓(xùn)決獅定歲其摩報(bào)犧酬茂；箱以置及暖終皇止輩其老作弓為曠服祝務(wù)無提壺供晃商牙的輸業(yè)瘋務(wù)艱關(guān)樣系池或只將撫其竟予運(yùn)以訪辭千退丈；針績(jī)對(duì)美被晃投渡資救單補(bǔ)位謀的滾融頌資鄉(xiāng)豐．君經(jīng)汗?fàn)I箱等范活陡動(dòng)灘作績(jī)出亮決然策閑，濤包兵括達(dá)預(yù)有算命編釘制擔(dān)。3．粉判布斷壯投里資靈方少權(quán)咬力依時(shí)墳，赤需果要畫考域慮秤的準(zhǔn)因懶素可姓能棟包絡(luò)括意以滅下婚各杠項(xiàng)擱：被離投超資粱單剃位拼設(shè)垂立晉的減目柱的私；各柏投臂資志單爺位祖擁驅(qū)有航的有與疑上逼述控決悟定垂因翁素享相燒關(guān)幣的擁決栽策爪職候權(quán)銀的野范妙圍價(jià)，劃分仿別值對(duì)粒被并投箏資未方孩回沸報(bào)繁的的影鳴響艷程摧度撞等永；影助響靜被噸投他資挺單賀位敘收喉入市．菌利葉潤(rùn)凈率喊和煉企歇業(yè)勒價(jià)報(bào)值租的原決甩定庭因依素箱；投芳資聞方坊對(duì)泡于礙可播變股回蟲報(bào)油的龍風(fēng)沫險(xiǎn)看敞皆口師大拾小蓋。一宏、籍投饑資個(gè)方棋對(duì)趙被絮投皇資其方刮是啦否販擁媽有戴權(quán)柜力（垃二艇）著賦側(cè)予各投泳資據(jù)方銷對(duì)摩投朱資世方拉的艙權(quán)蒙力伴的泊權(quán)桐利1．袍主顫導(dǎo)帖相題關(guān)甘活意動(dòng)芳的蹦現(xiàn)砍時(shí)稱權(quán)雷利權(quán)嗚力瘡來褲源不于表權(quán)倆利裝。立投己資開方辣只顏有工必?fù)雾毶Ｏ矸杏腥がF(xiàn)顯時(shí)喝權(quán)削利話使額其嶺目慎前蹲有隸能桶力飄主眨導(dǎo)極被旦投束資濕方善的邀相昨關(guān)俱活栗動(dòng)姻，窗才湊能番擁肯有插對(duì)橋被培投嫁資謠方黑的棵權(quán)筋力剩。2．斧賦撒予領(lǐng)投寨資物方通對(duì)服被幻玉投糟資條方矮權(quán)奶力蛛的何權(quán)蔽利置方券式（1）同權(quán)浩利峰方蜓式闖有顏多賊種潮，閉例員如泳：忌表岡決子權(quán)蒸或更潛壓在鳳表膛決膨權(quán)傅．惜決嗎定擺被犧投蜜資近方友進(jìn)貨行就某剩項(xiàng)際交率易紗或?yàn)E否趴決奏某飄項(xiàng)蛾交碰易陷的臣權(quán)鞋利口、裂委魂派磚或界罷籌免季有速能道力萌主燙導(dǎo)勞被劑投逃資慚方諷相堅(jiān)關(guān)常活恥動(dòng)較的旺該掛投訊資絕方欲關(guān)圣鍵朋管跑理劉人旨員務(wù)或妙其基他跌主光體正的蛋權(quán)咱利逼、當(dāng)由巾管時(shí)理磨合乘同只授叮予劍的懂決掀策續(xù)權(quán)離利后等犯。洽上監(jiān)述捕一排項(xiàng)宋或庸多幟項(xiàng)俘權(quán)載利波結(jié)家合逐在旺一舉起桌，販可教賦紹予隨被暮投玻資配方加權(quán)柱力順。一憂、料投籮資崖方脹對(duì)蹈被糕投溫資鉤方夏是丑否蝕擁漏有高權(quán)艦力（2）窯在覽確煌定輛投病資逮方義是獵否獸擁門有或足術(shù)夠塊權(quán)調(diào)利濤獲融得斬對(duì)闊被淋投菌資匯方盯的椒權(quán)塘力敏比功較怨困越難失時(shí)疤，駝投幻玉資鄙方摩應(yīng)怕把稈投悠資個(gè)方乏享赴有鮮的輩權(quán)期利芹與店下司列漁因掀素蒜結(jié)塘合拐起封來里，旺綜著合餅考授慮仍其戴自捉身呀是足否旅擁聲有荷實(shí)況際陣能私力每主間導(dǎo)亂被畫投森資陳方頸的紙相耐關(guān)絨活砍動(dòng)缺：①投女資寸方廚能喘否園出蓮于淘自電身脈利仇益螞決袍定禾或擇否鴿決駕被金投魂資接方柳的押重苦大易交晃易嬌；②投洗資槍方閘能跌否檢任秧命票或溝批艷準(zhǔn)欣能響夠涉主內(nèi)導(dǎo)錢被艘投簽資款方建相為關(guān)架活率動(dòng)室的值關(guān)腰鍵鞋管避理拍人混員梯；③投允資銳方搏能才否衣掌扛控禿被趨投眠資戲方桐董遍事漲會(huì)舍等鉤權(quán)品力舌機(jī)貴構(gòu)徐成逼員打的怒任封命姜程聚序炸，涼或軟者爸能故夠斷從核其辣他楚表置決巷權(quán)敗持酸有月人女手持中率獲京得瘋代賺為山投心票境權(quán)殘；④投見資北方碼與胡被豬投衣資齊方情關(guān)五鍵糾管車?yán)肀稳霜z員典或苗董揚(yáng)事稿會(huì)史類鄭似止權(quán)甘力焦機(jī)融構(gòu)聚的鵲多屑數(shù)智成擾員責(zé)能相否畝存己在摟關(guān)顫聯(lián)獎(jiǎng)關(guān)周系岡；⑤投翼資敗方玩與手被捎投尿資泛方錢之屯間困存沙在針的昌特熔殊廢關(guān)紀(jì)系大。一灑、磚投給資需方佩對(duì)事被秋投嶄資暢方傘是完否番擁想有勞權(quán)明力3．刻實(shí)配質(zhì)甜性員權(quán)轟利鐮和聞保帆護(hù)鹿性鉆權(quán)優(yōu)利生的虹內(nèi)壤容（1）出實(shí)案質(zhì)瘋性叉權(quán)乖利實(shí)徐質(zhì)賤性圍權(quán)拌利悶是窗指潛持莊有禾人徐有善實(shí)徒際垂能漁力溫行嫁使糊的圓可咐執(zhí)爆行舍的寫權(quán)遍利爸。增在叔判沃?jǐn)囡柾兜Y霉方洽是船否督對(duì)默被丹投展資宴方記擁鍬有謀權(quán)尖利鉤時(shí)駐，店僅恒能艦考則慮獻(xiàn)投怖資按方歸享銀有叫的鉤實(shí)災(zāi)質(zhì)瘋性站權(quán)禁利的。判會(huì)斷匠一薦項(xiàng)樸權(quán)掘利沾是牢否醉為僑實(shí)團(tuán)質(zhì)怕性胡權(quán)挎利但時(shí)餡，澡應(yīng)寬考惑慮任但懼不汪限掏以溉下敬因排素估：①權(quán)乳利茂持民有甚人蔬行腫使作權(quán)債利極是載否趙存另在注經(jīng)慌濟(jì)抄或殖其多他嘆方黎面安的蘭障污礙巷；②當(dāng)罪權(quán)勇利裂由扔多密方粗持噴有網(wǎng)或嗽行前權(quán)虜需兔要握多右方魂同已意垮時(shí)勾，捉是魂否互存屈在貿(mào)實(shí)春際陷可勿行別的現(xiàn)機(jī)格制沒使墊得獲這量些酬權(quán)位利采持刮有獲人乓在照其胡愿丈意寧的將情齡況懲下鋒能收夠涂一咱致磁行建使晉權(quán)供利合。③權(quán)插利爺持技有口人夸能漿否展從擠行紋使始權(quán)辱利緣瑞中耗獲厚利途。保隊(duì)護(hù)勒性爸權(quán)勻利保摘護(hù)權(quán)性超權(quán)奮利訪并德不柔賦潤(rùn)予籠當(dāng)濤事臥人謙對(duì)宜這五些砌權(quán)帖利床所秘涉海及宅的存主撈體煙的泛權(quán)駕力左，摘主建要突是嫁為凡了所保帽護(hù)催持毫有鼓這閉些鏈權(quán)森利更的堡當(dāng)陪事廁方片的僅權(quán)紀(jì)益椅，牧其倚通扯常含適竭用餓于詞被如投頃資蟻方咬活暮動(dòng)圾發(fā)勾生劃根孕本鍋性資改靠變僅或逆某究些鐵例妄外盼的糞情建況佳。柿當(dāng)花投造資呀方報(bào)僅溝僅誦持喂有茂保資護(hù)東性淘權(quán)勝利黃時(shí)股，征不戚能愈對(duì)賓被并投堵資給方濟(jì)實(shí)育施由控偽制估，占也及不瓦能噴阻討止抄其穩(wěn)他粘方執(zhí)對(duì)碎被殲投萄資渴方律實(shí)松施椒控合制頑。一旦、趨投飄資投方暑對(duì)挺被至投茫資肺方領(lǐng)是恥否鉗擁季有魯權(quán)模力（老三霜）件權(quán)郊力歸源懷自尤于揮表修決攀權(quán)大韻多拼數(shù)熄情膀況距下霉，菊投互資蕩方除主卡要塞通昆過酒表塞決碎權(quán)捎來擱獲急得帥主造導(dǎo)譽(yù)被宵投俯資清方暫相嗽關(guān)集活陰動(dòng)執(zhí)的增現(xiàn)果實(shí)尺權(quán)滾利闖。遍在白判哀斷確投片資荷方嗚是昨否釀對(duì)蹄被雄投薄資服方鼓擁相有戒權(quán)刻力考時(shí)太，鍵可翼以棵看擔(dān)投守資蔑方切擁暖有渣的英表恩決停權(quán)嫂的蕩數(shù)嘗量示和散是戶否戴為冒實(shí)修質(zhì)帖性組權(quán)粒利拳。1．瓦持浴有蔽被源投押資瘦方濤半贏數(shù)粱以漿上構(gòu)的飄表耀決徒權(quán)當(dāng)心被牢投平資齒方感的黑相竹關(guān)蹈活跑動(dòng)插或雄主熟導(dǎo)蘇相斷關(guān)橡活笛動(dòng)威的海權(quán)枕力栗機(jī)煎構(gòu)易的閱多擔(dān)數(shù)田成竿員怒由之持譯有殊半史數(shù)越以呢上押表漏決茅權(quán)鈔的銳投婚資只方巴表警決株決債定誘或碰指亦派無時(shí)潮，癥且竭權(quán)眾力剃機(jī)脅構(gòu)商的聾決料策謎由肚多版數(shù)吼成貞員萌主進(jìn)導(dǎo)著的扎，錢持璃有蛛被倡投杜資浙方醬半秀數(shù)灑以粱上裁的匹表揭決走權(quán)坦的活投父資悅方涌，境擁殲有薄對(duì)晉被吳投接資獵方覺的脅權(quán)道力榴。一齡、蝕投椅資孩方巾對(duì)舍被范投唯資詳方香是涉否己擁慕有永權(quán)具力2．慕持端有殊被抓投繩資否方領(lǐng)半訪數(shù)浩以凍上載的錄投鉛票懲權(quán)鞠但期無鴨權(quán)墊力投園資攔方糠雖尖然芳持磚有涼被苦投醒資兼方盲半效數(shù)旦以蔥上時(shí)的興投周票謊權(quán)雖，燦但拜當(dāng)雁出果現(xiàn)聞以徐下廁因覺素?cái)R時(shí)國(guó)，此這牛些者投拴票塑權(quán)筐并虜不隆是打?qū)嵍官|(zhì)艇性玩權(quán)縫利練，酒投明資忍方虧并憂不銷擁挑有聽被鋒投瓶資極方縫的藥權(quán)慰力臨：①當(dāng)葬其危他謎方前擁畜有綠現(xiàn)宴時(shí)舅權(quán)技利閥使膜其鳳可韻以糊主漫導(dǎo)接被聰投悔資余方召的穗相斬關(guān)鋒活材動(dòng)襖，睛且涂該漲其歇他圾方脆不銀是沿投跟資吊方絲式的李代廊理掠人蘋時(shí)鉆，定投糟資王方粘不緞?chuàng)砗嫌刑銓?duì)墊被符投毛資洗方奔的凈權(quán)豈力織。②當(dāng)完投議資古方深擁厚有允的笛表溪決肌權(quán)柄不請(qǐng)是膛實(shí)卸質(zhì)勇性逆權(quán)礎(chǔ)利意時(shí)佛，洲即僵使動(dòng)持朱有資多闖數(shù)展表鴉決隔權(quán)硬，剩投屋資滿方抬也驗(yàn)不逝擁幕有今對(duì)姨被獎(jiǎng)投詠資皇方蘿的臂權(quán)泊力倘。確販定憂持綿有濾半惑數(shù)末以捆上棋的稠表筐決隸權(quán)后的壺投渴資芳方犧是服否變擁墊有稱權(quán)昨力其，鄙關(guān)爪鍵罵在匹于府投刪資適方填是嘴否灘擁季有寨主宣導(dǎo)淡被勉投蒼資踩方墨相襲關(guān)焦活森動(dòng)送的耐現(xiàn)挖時(shí)已能幸力憤。一忠、另投貿(mào)資痰方煙對(duì)貞被駁投秒資去方當(dāng)是脹否渠擁慮有碎權(quán)霞力3．隸持枯有夢(mèng)被濁投宮資溪方秒半好數(shù)危或售半連數(shù)技以插下伏表悄決柳權(quán)當(dāng)繳投哥資遙方雜持紹有址半境數(shù)喂或酬半帶數(shù)饒以乎下宰的眉表鉤決環(huán)權(quán)蓬或列雖詢持歐有邁半著數(shù)期以偏上勿的捏表礙決獵權(quán)要，披但寧表把決跪權(quán)墨比涼例烈仍鋒不更足且以雁主陰導(dǎo)謀被舞投抹資課方賢相艘關(guān)窯活律動(dòng)鴉時(shí)扎，洞應(yīng)將綜型合詠考圍慮稍以傘下掃因蒸素頃，米來廁判舉斷頃其完持攻有常的靜表痰決須權(quán)爹以隊(duì)及胸相嗎關(guān)念事等實(shí)威情訂況檢能賄否邊賦芳予鐮投阻資捏方躍擁趙有鴨對(duì)廢被葵投離資奶方抓的挑權(quán)尸力怖：①投足資袋方淋持循有度的仁表粒決驗(yàn)權(quán)棍相筐對(duì)蛋于勿其悼他船投葉資冊(cè)方腳持班有給的弱表彩決區(qū)權(quán)搶份脹額際的址大席小途．蒙其桐他孕投我資衛(wèi)方焰持貓有咐表舟決枯權(quán)董的慨分標(biāo)散勝程舌度綱；②與缺其諒他撐表遇決油權(quán)防持烈有躺人均的黑合鍬同穴安壟排殊；③其闊他狡合漸同念安腹排嗽產(chǎn)趣生沾的合權(quán)佛利宴；④投番資必方述和數(shù)其廊他是方票持填有走的土潛責(zé)在鴨表磚決晃權(quán)畜；⑤其頂他什顯逝示昏投租資廊方勺在犬需位要獅決饑策每時(shí)曬擁尸有暴現(xiàn)辰時(shí)晶能貫力售主威導(dǎo)甜被圈投榮資武方朵相起關(guān)膠活泄動(dòng)掠的兄事甲實(shí)截或裕情奸況鎮(zhèn)；一避、穗投給資急方較對(duì)陜被娘投附資乞方拖是恭否曬擁裝有沙權(quán)虜力4．緣瑞潛速在格表糾決堂權(quán)在終分捧析擱是墾否除形駛成抖控泰制山時(shí)暢，貓投嚼資下方葉需逢要疊考帖慮尺以接下特因區(qū)素耽，脂考婦慮貫其戴自移身輕以叢及懷其松他衣方算持騙有訪的熄潛潤(rùn)在慣表葵決艱權(quán)貍，扎來恭確頸定顛是拌否覽對(duì)樂被傭投中資旨方恒擁禍有矩權(quán)督力填：①潛旨在墾表鍋決各權(quán)薪是勸否襖為汁實(shí)榮質(zhì)畢性過表鏈決鼓權(quán)奸；②投礎(chǔ)資紅方橡是泳否宗持笨有計(jì)其穿他則表塌決捷權(quán)疊或達(dá)其倉他掠與纖被啦投允資打方寧相赴關(guān)畫的煤決舞策摟權(quán)規(guī)；③潛友在蔑表喝決魄權(quán)太工耐具叼的旺設(shè)桿立安目嶺的訴和南設(shè)別計(jì)搞，夏以糠及國(guó)投玩資被方握參限與拐被摩投伏資克方律的嶄其巨他趟方錘式慮的裹目紀(jì)的伙和素設(shè)食計(jì)川。一哥、攏投攏資墻方哨對(duì)銳被綿投活資繞方糊是懇否辰擁柴有耽權(quán)屠力（瞎四曉）笛權(quán)剃力垃源怪自液于釣表孫決落權(quán)成之辮外多的沙其遭他歸權(quán)婚利有赤時(shí)驅(qū)候震，儲(chǔ)證騙券時(shí)化氏產(chǎn)道品純、壤部萄分秩投裙資頂基餃金居、仿資點(diǎn)產(chǎn)驕支千持岸融板資妹工恰具糠等申結(jié)霞構(gòu)棋化柿主判體惡的窩投厚資駛方哄對(duì)陡其若的贈(zèng)權(quán)棄力慕并趴非厭源揪自拌于達(dá)表原決塘權(quán)闊，菊主評(píng)導(dǎo)割結(jié)雹構(gòu)娘化究主錄體嗓相罩關(guān)房誠(chéng)活善動(dòng)搜的利依余據(jù)僑通五常宗是緩合年同怪安隙排篇或乎其忙他宇安閱排濁形杜式艷。蘭結(jié)炎構(gòu)放化扭主伏體白是后指拴其崖設(shè)合計(jì)危導(dǎo)及致套在談確誓定同控勉制宴方壞時(shí)逮不淡能靜將沙表政決指權(quán)糕或猜類觀似涂權(quán)掉利互作隱為許決攏定敬因義素終的晝主冬體沖，壇主框要晨具堆備辯下爐列兵部評(píng)分產(chǎn)或幣全繼部壁特抵征映：傅經(jīng)諷營(yíng)扛活踩動(dòng)葛受莊到岸限僵定硬；友設(shè)成立怖和儲(chǔ)運(yùn)畝作微目濾標(biāo)甜受囑到艷限水定說；舟在麥不蚊存威在化次鴿級(jí)毒財(cái)專務(wù)秧支與持氏的持情笛況俗下逗，痰其映所揪擁需有篩的男權(quán)輝益能不說足捕以株為辨所爐從冷事抬的偷活詳動(dòng)溝提穩(wěn)供酒資霜金亮；促以族多荒項(xiàng)蠅基寨于莊合五同代而嘴互寧相惹關(guān)際聯(lián)巾的盯工宇具競(jìng)向抖投忌資版方剃進(jìn)計(jì)行腥融柏資混，少導(dǎo)添致沃信弟用翁風(fēng)網(wǎng)險(xiǎn)殖集粥中哭或往其鏡他岡風(fēng)嘗險(xiǎn)愈集妨中倚。投愚資持方攏需梁要辣結(jié)貧合養(yǎng)以鼓下浪因借素困來鹿分煙析乓結(jié)珠構(gòu)渠化纏主溉體統(tǒng)的駕相煩關(guān)?；钗騽?dòng)最以糊及繁是麗否鑄對(duì)述該巖類泥主侄體智具祝有緩權(quán)除力旗：（1）甚在煮設(shè)宜立燙被懂投精資峰方甜時(shí)緒所佳作省出帆的業(yè)決籮策艘及蝦投蔽資案方伍對(duì)桶其插設(shè)蹈立票活可動(dòng)簽的邁參吸與腰度殃；（2）債考階慮古其林他蹈相仗關(guān)塵合泄同龍安巨排腰；（3）權(quán)考禾慮伸僅膠在姑特第定授情典況慶或提事蔥項(xiàng)射發(fā)朵生陵時(shí)壘開什展引的套活酬動(dòng)沸；（4）勺投艇資堡方口對(duì)孤被燒投紫資瞞方雹作虧出訪的過承爛諾爐。二盜、你可但變懂回泡報(bào)在含判底斷魚投管資獄方足是飲否流控摧制咱被下投殘資仙時(shí)睜，喪需紫要早確抗定忘投醫(yī)資胳方薦是魔否側(cè)通截過固參塑與膛被撲投鋒資技方寄而嶼享橡有護(hù)可廟變輪回茅報(bào)深。盒可匠變秘回眨報(bào)痛是貞指堂不樓固劈燕定始的墻并棉且錦可榜能元隨茂著集被廢投衛(wèi)資子方舌業(yè)軟績(jī)納的辱變寧化猶而吧變擔(dān)化夾的炭回譜報(bào)拼，智可哄以怠僅汁僅衛(wèi)是籃正朵回更報(bào)壞、秋僅穩(wěn)僅惱是喬負(fù)扎回?fù)軋?bào)滑，亞也躬可炊以嚷同直時(shí)坦是轎正質(zhì)回魯報(bào)五和稈負(fù)柔回愈報(bào)腫?；乩麍?bào)株的濃例運(yùn)子夕包籌括圖但惠不很限翅于霉下屆列遭各撇項(xiàng)秧：（1）尖股古利房誠(chéng)、扁被恒投關(guān)資菠方五發(fā)貞行織債棉務(wù)精工腹具棉產(chǎn)敞生萍的軟利范息尺等掀被虛投室資典方謠經(jīng)收濟(jì)縣利穩(wěn)益鑄的喝其勻他墓分瀉配填．妙投閑資回方欺對(duì)顯被榨投返資批方勞的斷投厭資忘的罵價(jià)垮值癥變液動(dòng)標(biāo)；（2）顏因童提暗供裕信鮮用薄支或持弊或舒流進(jìn)動(dòng)崖性驚支裂持棋而歲收覽取嶼的祥費(fèi)悔用拖或飄承傳擔(dān)踢的銳損拍失渣．諷因記向追被嗓投醉資防方秒的在資仍產(chǎn)竿或西負(fù)鍋債脆提裹供辦服鼻務(wù)驢而新得饞到冰的也報(bào)細(xì)酬卸、梅稅涂務(wù)傲利非益武、恨被稀投睛資扔方美清處算朝時(shí)材在肅其蜜剩告余餃凈傭資悅產(chǎn)粒中浴所畫享事有什的領(lǐng)權(quán)低益.因但參龜與氏被候投露資復(fù)方狗而定獲年得堡的播未臘來后流黑動(dòng)敢性垮；（3）強(qiáng)其博他壞利蜂益尿持蜘有框方森無訓(xùn)法己得圓到泄的所回展報(bào)保。雖揚(yáng)然毯只彎有睛一劈燕個(gè)炕投核資說方北能都?jí)蜷W控救制句被蠅投爺資瓣方逼，有但姥是辣可梅能匯存蕉在組著腫多垮個(gè)森投勻資距方迅分頃享桐被看投梢資憑單桃位園的攪回史報(bào)封。壇例唉如逐，培擁非有扮少備數(shù)暖權(quán)素益沫的岡股機(jī)東岔可題以棄分天享幕被叨投鑰資測(cè)方倡的渾利愉潤(rùn)錯(cuò)。三吼、仰權(quán)心力校和盾回消報(bào)此之塵間自的妖聯(lián)芹系只獻(xiàn)有圈當(dāng)殖投寄資伍方練有亞能晝力錦運(yùn)框用碰對(duì)仆被佳投婚資昂方貓的項(xiàng)權(quán)謎力幫．農(nóng)通織過鳥參短與暢被臭投蠻資丹方要的斧相較關(guān)謝活絕動(dòng)駁影機(jī)響敗其協(xié)回臥報(bào)炊金稅額高時(shí)澡，石投頃資沿方桂才栗能僵控困制超被飾投候資恨方蟲。容此漁外綠，滾還奏需在要若考金慮袖投爺資憂方商的勁決貓策里行郊為蘆是飾以午主嫩要跑負(fù)壇責(zé)詠人慘的炊身擱份岡還榆是喘以萌代糟理蹄人忍的話身益份爸進(jìn)眠行芳。主復(fù)要司責(zé)炕任灶人煌可犧能界將捏其哲對(duì)迎被戀投功資肚方踩的電某釘些救或火全將部洽決奧策亭權(quán)損給錦予警代遍理余人狂，蘇但檢是膏若千代陽理牧人飲代戶表瘋主長(zhǎng)要彩責(zé)折任銀人賢行嶼使憲決估策遺權(quán)寨時(shí)揀，偽代枕理清人筑并長(zhǎng)不好擁有有衡被洋投姿資宋方尺的歐控麥制廁權(quán)跟。決耀策近者獻(xiàn)在規(guī)確劈燕定沉其霧是狼否杠為傾代捉理控人衛(wèi)時(shí)讓，涉需將要畏考泥慮綁以歐下糕四慰項(xiàng)丑因侄素男，腦并碌要旨考糞慮紙自扒身弄．獄被陵投數(shù)資曾方啟和號(hào)其樸他向方戶面配間線的秀關(guān)句系襲：（1）劍決殘策柳者賤對(duì)泄被批投差資她的充決棍策奶權(quán)統(tǒng)范忽圍刊。（2）捉其絹他趟方玩享袖有寧的頌實(shí)兄質(zhì)圍性鬼權(quán)亦利共。（3）酷決制策庸者杠的肚薪俯酬襯水騾平隆。（4）董決真策寒者拿因田持布有同被駝投揀資侍方離的馬其勸他慈權(quán)群益煉而鍵承主擔(dān)辱可濱變垃回品報(bào)凳的遙風(fēng)唉險(xiǎn)鎮(zhèn)。四鞋、專實(shí)執(zhí)質(zhì)蝦代鎖理杏人當(dāng)心投秒資悼方集或稼者饒有究能蝕力吧主主導(dǎo)防投騙資博方唇活姻動(dòng)以的逼一桿方跑有撐能街力葵主悔導(dǎo)冠其車他照方盛代恭表遷投廣資曬方譽(yù)行障動(dòng)譯時(shí)痰，洪那供么悅該謙方悠就登是狂投幅資昆方臨的意實(shí)獵質(zhì)盲代寇理蓬人恒。癥投秋資墊方疤在飲評(píng)焰估戒是雁夠四擁稀有圈對(duì)鳴被來投鬼資啟方翠的啞控檢制藝權(quán)掘時(shí)臣，貧應(yīng)號(hào)將務(wù)其費(fèi)自膨身妙的北權(quán)而利吃與阿其猾自評(píng)身昨和稿其怖實(shí)砍質(zhì)散代候理救人似的零決嬸策殿權(quán)軌及墻其班通填過冰實(shí)橡質(zhì)體代虛理夠人負(fù)而泳間我接怖享頃有懂或詞者炮承百擔(dān)漲的滴可獅變簡(jiǎn)回功報(bào)綢的舉權(quán)錯(cuò)利嘩或檢風(fēng)業(yè)險(xiǎn)坡一美起伯考徐慮色。表猜明啟一胃方住可駱能妄是殘投輝資雅方旨的孤實(shí)拳質(zhì)綠代沈理經(jīng)人會(huì)的術(shù)情焰況燒包乒括劈燕但皇不焦限哲于映以曲下蔑內(nèi)跡容雨：繁投庸資愁方面的守關(guān)蜘聯(lián)源方亞；京未覺經(jīng)妥投騙資鄉(xiāng)豐方磚同協(xié)意餓，證不沫得獻(xiàn)出粗售幅．贊抵售押笨或迎轉(zhuǎn)肯讓桿其星持溪有逼的衫被近投播資蕩方喉權(quán)毒益恨的羊一恐方凱；活因化投難資啟方受出妖資槽或仁提勒供慢貸問款粗而計(jì)取欺得恢其亡在己被朵投許資憤方梢中妹權(quán)卻益賄的地一大方濱；盞該悄另萍一印方遼系饞與俘投遠(yuǎn)資維方改的駕權(quán)林力潮機(jī)盲構(gòu)論的棵關(guān)稻鍵錢管難理壇人旨員摔或暫多居數(shù)季成覆員旋相課同訊的箏被左投朵資所方單；肢沒金有耀投強(qiáng)資左方境的架財(cái)載務(wù)揉支崇持索，游就殼不政能須獲涼得佛資霸金揮來敞支餡持消經(jīng)碎營(yíng)刪的悉一扛方代；尊與市投撒資杠方但具震有撈緊義密鵝業(yè)廈務(wù)圣聯(lián)洲系繩的浴一哭方至。五傾、成對(duì)器被膽投愿資獵方倚可眼分縮慧割樂部縫分（落單篇獨(dú)鳴主居體汪）懸的處控賴制一蘋般必情蚊況圖下擺，杜投托資縮慧方喪對(duì)再是般否理能羅夠納控瞇制羽被那投太資到方交整填體鑰進(jìn)辰行灑判瞎斷沿，創(chuàng)但愧在哄某乖些農(nóng)情若況捐下折，瞞若曬同倆時(shí)泉滿貫足席下恩列秧?xiàng)l燃件律并惜且酸也讓符纏合仇法擇律收法耗規(guī)沃的鉛，旺投窗資督方左可瀉以某將書被冶投冒資慰方熄的診一必部因分果作訓(xùn)為眼被萄投套資圈方撿可呈分食割湊的辜部午分陸（傭單踐獨(dú)同主旬體頌）介，德判楚斷召其脖是降否乎能霞?jí)蚴趴氐种曝懺撏鑶涡Q獨(dú)南主等體墨：（1）銜該絨部刊分渴的眠資達(dá)產(chǎn)啄是駁償艦付稈該凱部婆分勸其掌他澆權(quán)色益慰方紡或領(lǐng)該掘部那分判負(fù)歡債納的啄唯斥一送來宮源冠，繳不率能勒用僵于棉償也還的出姻該畫部額分濱以潮外嘉的采被銅投堅(jiān)資懇方鬧的軟其擔(dān)他破負(fù)芳債銅；（2）哭除攤與紀(jì)該容部買分邪相焦關(guān)肅的蜂各洪方暮外奪，傷其泄他待方剛不頑享鉆有示與糕部仿分流資琴產(chǎn)蔑剩您余升現(xiàn)肉金幼流考量瓶相墓關(guān)蓬的枝權(quán)攤利響，略也排不厚享刮有五與先該沖部種分音資梁產(chǎn)彈相所關(guān)砌的問權(quán)寨利別。六窩、大控鹿制棍的登持扣續(xù)凝評(píng)食估當(dāng)享環(huán)胃境巾或惡情歲況既發(fā)睜生聽變甚化邁時(shí)儉，鬧投情資堪方凍需宮要副評(píng)望估堆控宿制詢要抄素傾是涌否璃發(fā)剛生遠(yuǎn)了單變統(tǒng)化費(fèi)，窩即艦控艦制罪的棟評(píng)旅估醒是蜘持則續(xù)拋的衫。破當(dāng)字有精任蛛何搭情唐況憐或喇事爪實(shí)或表位明檢控忠制鈔的充三蒜個(gè)非要誼素蠢中礦的阻一掠個(gè)塑或詞多暖個(gè)斯可碌能紙發(fā)狼生栽了裁變栗化殘的構(gòu)，饞投支資域方搖應(yīng)曲該狹重賞新唉評(píng)姿估批是獲否鼻對(duì)坐被夜投凍資棉方艦擁利有年控跨制孕權(quán)福。導(dǎo)戚致哄控趕制明發(fā)嫁生盼變喬化倘的頑情矛況毫包扮括結(jié)但竹不由限偷于秀以歪下采方覆面盈：（1）瞎決浪策頓機(jī)還制門的么變過化鏡可宮能底意堡味熄著抹主螞導(dǎo)街相殊關(guān)逐活或動(dòng)翻的獵是井其放他呀方紹通替過寧協(xié)策議乎或魄者庭合刮同尾賦智予表的汽其董他條權(quán)險(xiǎn)利資，除而奏不五是陪投予資末方濁通假過表表送決借權(quán)由；（2）痕投速資攪方祥應(yīng)翻考刑慮鴉因陷其擾參稻與膛被丘投慈資叉方龍相丟關(guān)猾活童動(dòng)家而爬承叼擔(dān)飛的府可滋變謠回謊報(bào)某的騰風(fēng)劣險(xiǎn)押敞竄口馳的燙變魄化呆可擊能但帶跳來澤的啊影流響智；（3）勒投缸資饒方競(jìng)還寇應(yīng)產(chǎn)該習(xí)考翼慮毯其桌作召為棚主跪要陡負(fù)意責(zé)德人效或指代耐理宮人接的承評(píng)用估降是吧否邁發(fā)都生醬了足變掃化剖。本美章內(nèi)遠(yuǎn)容：第爪一節(jié)愉合棚并表財(cái)菠務(wù)削報(bào)蔑表盛概萬述第掙二承節(jié)宜合澆并估范阻圍窮的躁確費(fèi)定第哈三艇節(jié)瞧合糕并灣財(cái)所務(wù)康報(bào)廳表秋編沙制啞原棚則妥、撐前挪期品準(zhǔn)青備畏事房誠(chéng)項(xiàng)甘及晴程聚序第兇四俗節(jié)盞長(zhǎng)豎期紋股嫁權(quán)頂投脹資肅與臟所西有霧者姿權(quán)涼益估的劃合條并暮處來理淋（幼同霜一團(tuán)控音制下棒企兇業(yè)以合昆并乏）第案五厲節(jié)茅長(zhǎng)級(jí)期幸股共權(quán)兵投假資業(yè)與鏟所型有劣者異權(quán)雜益議的必合淘并仇處伍理陰（愉非辦同范一封控迷制詠下攻企懼業(yè)滿合紐奉并牌）第灘六雞節(jié)籮內(nèi)沿部梅商演品運(yùn)交濾易序的我合莫并態(tài)處廳理第導(dǎo)七窄節(jié)宋內(nèi)瓦部諸債澆權(quán)蹲債盲務(wù)崇的英合仿并遇處幫理第摘八贈(zèng)節(jié)曉內(nèi)假部兆固繞定越資引產(chǎn)繁交擴(kuò)易美的酷合燒并趕處竹理第冠九薄節(jié)響內(nèi)候部工無緞形被資茄產(chǎn)扒交以易愿的磚合愧并夢(mèng)處撇理第鍋十治節(jié)墳特補(bǔ)殊芝交鎖易漸在笛合初并卵財(cái)臂務(wù)愿報(bào)西表扇中始的興會(huì)奇計(jì)狐處舌理第暫十后一聯(lián)節(jié)芳所邀得元稅斃會(huì)餡計(jì)秋相罵關(guān)葉的女合間并廁處歇理第腸十尊二摧節(jié)涼合慘并拐現(xiàn)微金爭(zhēng)流衣量仿表及的右編廊制2容3一痕、合記并養(yǎng)財(cái)蜂務(wù)氣報(bào)綠表志編粗制產(chǎn)的燦前遞期獅準(zhǔn)覆備含事遺項(xiàng)二艙、合譜并烤財(cái)忍務(wù)紅報(bào)華表乖的幸編而制反程找序第輛三舒節(jié)蒼要凝點(diǎn)爭(zhēng)：三斷、編著制代合談并蠶財(cái)劫務(wù)隙報(bào)連表慕需賣要昏調(diào)物整籌抵功消趣的質(zhì)項(xiàng)釀目一擔(dān)、鑒合焰并展財(cái)性務(wù)直報(bào)宰表釣編盛制卵的腰前誼期田準(zhǔn)裁備燒事懼項(xiàng)母辯公意司蠶為萍了添更非加挽準(zhǔn)浸確祥．煉全錄面弄．誦真發(fā)實(shí)魔地季反尤映敏企瞎業(yè)透集天團(tuán)油的命情苗況春，義在倘編什制嘩合郵并同財(cái)際務(wù)雖報(bào)菜表截前弦，精應(yīng)召做擾好議以尖下藏前究期輩準(zhǔn)聞備崗事尼項(xiàng)叔：1告.統(tǒng)寺一軍母柿子穩(wěn)公始司北的猴會(huì)研計(jì)豆政竿策涂。按即惑要愧求兔子蒙公課司餡所幻玉采犬用哄的零會(huì)芹計(jì)困政產(chǎn)策河與悔母濤公老司當(dāng)?，F(xiàn)持麥一束致找，超這況是罩保糕證迎母葡子浴公暮司佳財(cái)抹務(wù)折報(bào)篇表筍各掏項(xiàng)槐目沈反秋映高內(nèi)鬼容能一燒致吹的躺基批礎(chǔ)深。2孩.統(tǒng)辨一殼母握子徹公殘司悼的呼資牛產(chǎn)前負(fù)褲債侵表鈔日亂及豎會(huì)博計(jì)作期缸間虛。王即酸必白須本使滑得戀子藝公外司犬的未資鞋產(chǎn)瓣負(fù)尚債劈燕表尾日潑和發(fā)會(huì)炸計(jì)這期模間扔與哈母叫公尚司糕保曬持虧一何致券。3省.對(duì)母子遞公向司功以番外歲幣勝表星示劇的助財(cái)尸務(wù)驗(yàn)報(bào)鳴表腰進(jìn)深行毀折醫(yī)算舌。4紅.收得集米編抵制午合擋并停財(cái)昂務(wù)衣報(bào)輸表母的較相污關(guān)馬資奇料葛。洗母撞公條司曾應(yīng)城要油求稱子惕公營(yíng)司擱及它時(shí)擾提菊供墻下身列卵資鍵料誦：（1）嗽子肚公誕司械相揭應(yīng)權(quán)期糧間它的茅財(cái)電務(wù)講報(bào)瓣表躺；（2）士與趕母湯公首司梢或億與甩其膨他末子桶公怒司狠之天間體發(fā)恢生奶的資內(nèi)傲部堅(jiān)債叮權(quán)圾債底務(wù)撿．徑購納銷驢交禍易犬．待投安資蓋及頭其涉產(chǎn)箏生輸現(xiàn)答金薄流別量并和差未震實(shí)量現(xiàn)拳內(nèi)勸部吃銷委售宰損橫益勻的弟期扶初冬和濕期律末俱余峰額蹲及鎖變投動(dòng)念情釘況世；（3）伙子決公豈司插所慎有澤者賣權(quán)礎(chǔ)益寄變巧動(dòng)舒及量利巧潤(rùn)遣分雁配獅的跑相草關(guān)掙資限料雜；（4）貴編皺制債合洽并卵財(cái)賀務(wù)溪報(bào)音表秧所國(guó)需鑼要吸的浮其畏他幕資轉(zhuǎn)料庸。二蠻、常合吧并凡財(cái)仙務(wù)辦報(bào)橡表顏的嬌編提制夜程以序編恥制墨合丟并鈴財(cái)幣務(wù)賊報(bào)憂表魯是品一茶項(xiàng)胡非注常暢復(fù)勤雜血的汗工愈作夸，稈編墳制該步厘驟庫或藝程濁序稍如橫下棟：（1）鑄設(shè)慚置見合連并缸工臺(tái)作次底晶稿扭。潛合展并衛(wèi)工滾作笨底搖稿互為新合固并扇財(cái)趴務(wù)耗報(bào)勺表喬提繼供吸基慢礎(chǔ)綢。沈在贏合型并藏工紅作貫底擋稿依時(shí)少，剛將炒母浩．工子律公莖司塌中你的壁個(gè)牌別丘財(cái)碎務(wù)題項(xiàng)形目膨進(jìn)俘行怖匯灑總管和晶抵?jǐn)老禾幑侠碚f，虜從遙而鍋計(jì)棚算避出豎合框并磚財(cái)棗務(wù)臘報(bào)錯(cuò)表科各瞇項(xiàng)朗目薄的村合偉并解數(shù)梅。（2）果將鑄母座公松司在以猴及浙納影入高合湯并傍范忍圍進(jìn)的歐子滑公頃司濃的陡?jìng)€(gè)峰別棟財(cái)殼務(wù)屑報(bào)貸表紗各蟲項(xiàng)然目所數(shù)遞據(jù)涉過遣入撞合尼并梢工敲作脅底贈(zèng)稿如中殼，說并漆在甩合棄并袖工凡作聚底解稿椅中批對(duì)吧各匠項(xiàng)存目摘數(shù)咱據(jù)滾進(jìn)轟行掩加駁總苦，諷最妙后揮計(jì)士算妙出敢個(gè)殲別唱資乘產(chǎn)迎負(fù)踢債蓬表嶼．抹利丈潤(rùn)袍表羅及漏所巾有鋼者京權(quán)吼益爪變企動(dòng)券表疫各淘項(xiàng)貝目脆的悲合哥計(jì)野數(shù)袖額零。（3）荒編章制池調(diào)圣整釘分謙錄譽(yù)和漂抵堡消缸分?jǐn)y錄數(shù)，者即棵將裙母凱公枝司供子桑公保司祥之受間稻或推子盼公夫司樹相搜互妹之掉間禮發(fā)甩生栗的維經(jīng)提濟(jì)稱業(yè)件務(wù)叼對(duì)首個(gè)絲式別輸財(cái)濕務(wù)舍報(bào)悄表撫相賄關(guān)昏項(xiàng)地目融的砍影撲響喚進(jìn)修行響調(diào)東整術(shù)和欺抵俊消旁。（4）友計(jì)撈算蛛合勞并引財(cái)匙務(wù)喉報(bào)淹表家各針項(xiàng)某目餓的敗合脂并容數(shù)梢額理。泄即喜在領(lǐng)母廢子間公犯司箭報(bào)雅表肯項(xiàng)崖目小加技總議數(shù)摩額夠的納基甚礎(chǔ)露上壞，跌分番別況計(jì)強(qiáng)算移出達(dá)財(cái)須務(wù)增報(bào)隸表排中牙各酷項(xiàng)嗎目塌的則合炭并斷數(shù)瓦。胸具漁體眨計(jì)憤算型方晚法鐮如遇下洽：二然、哪合愧并驚財(cái)麥務(wù)追報(bào)自表廢的請(qǐng)編臣制朵程兵序①資闖產(chǎn)爽類聯(lián)項(xiàng)葵目裹的陶合絡(luò)并紫數(shù)粉額=合苗計(jì)漸金同額+調(diào)捷整謀和潑抵錄消范分短錄皆中談借坊方辱發(fā)頁生鐮額-調(diào)俘整倒和組抵撇消他分帝錄療中胃貸尚方倒發(fā)肯生億額富；②負(fù)賓債組類勿項(xiàng)慢目躬和背所佩有指者荷權(quán)物益倦類紛項(xiàng)牧目第的樣合湯并睬數(shù)轉(zhuǎn)額=合侵計(jì)灘金觀額+調(diào)踩整毒和染抵匠消蛙分賺錄月中創(chuàng)貸箭方頸發(fā)俗生柿額-調(diào)窮整殃和嚇抵對(duì)消椅分熱錄搖中瓦借避方捆發(fā)苗生開額翅；③收從益墓類伯項(xiàng)茄目甩的莖合勇并連數(shù)陵額=合敵計(jì)輕金垂額-調(diào)趴整靠和蛙抵惰消井分經(jīng)錄洽中怨借榆方狠發(fā)粗生駐額+調(diào)殘整鄰和膝抵跪消放分交錄饅中搏貸派方良發(fā)歐生漠額擴(kuò)；④成嶺本著費(fèi)粘用帶類言項(xiàng)超目型和證利蓬潤(rùn)男分織配禽類矩項(xiàng)枝目?jī)數(shù)睦魏蠅?mèng)并蘭數(shù)碼額=合膜計(jì)違金逐額+調(diào)廳整垃和鞠抵柳消棟分篇錄納中肺借盒方緊發(fā)腰生鵝額-調(diào)屆整圈和記抵桿消剛分顏錄滿中運(yùn)貸摸方北發(fā)大生頁額典。（5）體填裂列詠合寨并暴財(cái)煉務(wù)貪報(bào)住表立。油即軟根釀?chuàng)┑陬櫍?）憐步爪計(jì)所算愚出自來歪的咐各標(biāo)報(bào)盈表民項(xiàng)狀目岸的覆合雕并真數(shù)棒額裳來玩填賭列翼合環(huán)并勻財(cái)愚務(wù)置報(bào)洗表至。三俗、雨編木制襪合京并曲財(cái)奶務(wù)桌報(bào)就表撲需五要濁調(diào)今整瞎抵瓦消潔的應(yīng)項(xiàng)燃目編蘭制逮合齡并刪財(cái)步務(wù)獅報(bào)賀表烘需請(qǐng)要惰調(diào)屬整莊和搏抵待消克的容項(xiàng)潮目攝主傘要純包裕括甚合預(yù)并脂資哈產(chǎn)搜負(fù)誕債圖表司．磚合采并秀利獻(xiàn)潤(rùn)劫表書和注合造并霧所劍有剛者買權(quán)洗益建變爛動(dòng)響表僑．慎合昂并周利乖潤(rùn)腸表樂項(xiàng)桿目1．班合揮并勝資內(nèi)產(chǎn)秒負(fù)推債王表主無要宣有筒如籃下英項(xiàng)植目廢：母舊公逢司網(wǎng)對(duì)封子吧公最司畏股策權(quán)搖投溉資漿和千子鍵公銷司憑所辮有臟者悼權(quán)省益慶項(xiàng)財(cái)目句；母墳子刪公換司蟲內(nèi)破部脆購糕進(jìn)志存爛貨素價(jià)擔(dān)值順中旺包找含排的群未戲?qū)嶊J現(xiàn)值內(nèi)昨部晉銷動(dòng)售首損污益懷的者部灶分嬌；母姐子男公懇司芒間爛及宇子六公然司落之費(fèi)間璃發(fā)撐生雕的地內(nèi)凡部欺債贏權(quán)端債喚務(wù)傲項(xiàng)首目梯；母攔子謎公標(biāo)司告間標(biāo)固集定豬資跑產(chǎn)的．腐無肚形變資翼產(chǎn)竊購?fù)竭M(jìn)桃中界包擦含掠的婦未教實(shí)讓現(xiàn)壺內(nèi)搶部寫銷釣售桌損俱益戰(zhàn)部旁分催。2．界合拒并與利傷潤(rùn)鵝表饑和搭合虧并塞所撫有舟者龍權(quán)戰(zhàn)益捎變疏動(dòng)技表主朋要泡有叮如是下嶼項(xiàng)汗目義：與踩內(nèi)酸部熟交員易祥相盟關(guān)愁的錢資法產(chǎn)腐減惕值逗損豬失異項(xiàng)夫目煎，枝包光括喉應(yīng)籌收豆賬盯款畢．膏存層貨影．問固析定隸資箭產(chǎn)杜．聞無值形椅資夢(mèng)產(chǎn)肚等肅項(xiàng)價(jià)目怕的柴減身值耽損鈴失丸；內(nèi)虛部滾投崇資變收會(huì)益雞項(xiàng)序目野，跌包女括個(gè)內(nèi)待部析的西利裂息宿收合入四和海支鈴出其．信內(nèi)車部默股漸份穗投茅資匙收貓益藏等閣；內(nèi)版部匯銷鈔售窩收粱入倡和曾銷砌售怕成代本斧項(xiàng)泳目鎖；納喬入循合送并深范此圍吹的閱子遙公刪司才利拔潤(rùn)削分發(fā)配秋項(xiàng)擇目寒。三老、橫編偶制鴨合張并詠財(cái)姓務(wù)蹲報(bào)造表圈需熔要絮調(diào)握整雕抵躺消箱的壇項(xiàng)贈(zèng)目3．佛合哀并腐現(xiàn)田金鵲流扇量仗表主瓦要東包葉括海如雁下傾項(xiàng)拔目攪：母褲子幟公勉司徒或兄子蟻公洋司節(jié)間畏當(dāng)拼期略以君現(xiàn)耕金糠收搞購污或獻(xiàn)投同資砍股穿權(quán)遙所雁增巷加厘的鉛投道資宜所叮產(chǎn)遣生激的刺現(xiàn)繭金亭流希量守需圈要趕相屯互野抵貞消朝；母咐子皺公匠司跑間差或己子柄公旦司幸之哀間范當(dāng)類期那取么得腳投級(jí)資怎收腐益性收婆到睛現(xiàn)劑金革應(yīng)仙與樂分牛配她利挑潤(rùn)酒．丸股蓄利謊或槽償丈付弦利諸息冤支妻付乎的牌現(xiàn)繳金足相型互冤抵衰消證；母圾子弓公以司償間頌或抓子馬公陵司毯之院間獵以剖現(xiàn)謊金下結(jié)河算礎(chǔ)債粱權(quán)岔收肅到燭的澡現(xiàn)作金講與吊結(jié)友算振債權(quán)務(wù)桂支碧付敘的還現(xiàn)逐金輩相銹互溉抵替消夜；母耳子堂公談司胞間跪或趁子源公夕司豎之薯間蹄處漏置咱固飾定測(cè)資他產(chǎn)障．勺無演形黨資絕產(chǎn)憶．遭其啟他春長(zhǎng)游期慕資家產(chǎn)雨收刃到爹的緩現(xiàn)屋金點(diǎn)與頑購明買誕這鼻些愁資恢產(chǎn)定支權(quán)付斧的默現(xiàn)論金聾應(yīng)笨該練相曲互則抵盲消歡；母巷子刻公割司飲間或或酷子垂公船司螞之尊間酷當(dāng)輪期姿銷艱售茂商罷品貍所揚(yáng)產(chǎn)療生符的乞現(xiàn)鏡金清流玩量午相姑互詢抵錫消誦；母款子膠公捆司吳間吐或補(bǔ)子李公睡司榆之錢間旺當(dāng)盲期怒發(fā)躁生羞的晃其揀他病內(nèi)團(tuán)部鉗交州易礙所謹(jǐn)產(chǎn)誤生朱的傻現(xiàn)容金挺流約量炸應(yīng)圓該孤相溫互狀抵壩消戰(zhàn)。本扮章內(nèi)鉗容：第攀一節(jié)