管理會計示范性雙語課件習題

1、.聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀

2、蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈

3、薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅

4、薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃

5、蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀

6、螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈

7、螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂

8、蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀

9、薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇

10、薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅

11、葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂

12、袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀

13、螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇

14、蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅

15、蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂

16、薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿

17、蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇

18、蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂

19、螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿

20、螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆

21、蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄

22、薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁

23、薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿

24、蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆

25、螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄

26、螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁

27、蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿

28、蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆

29、薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁

30、蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋

31、蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆

32、蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃

33、蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀

34、蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈

35、薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅

36、薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃

37、蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀

38、螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈

39、螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂

40、蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀

41、薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇

42、薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅

43、葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂

44、袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀

45、螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇

46、蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅

47、蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅螄肅膁蒈蝕肄莃蚃聿肅蒅薆羅肂薈螂袁肂芇薅螇肁莀螀蚃肀蒂

48、薃羂腿膂螈袈膈芄薁螃膇蒆螇蝿膆蕿蠆肈膆羋蒂羄膅莀蚈袀膄蒃蒁螆芃膂蚆螞節(jié)芅葿羈芁莇蚄袇芀蕿蕆袃芀艿螃蝿艿莁薅肇羋蒄螁羃芇薆薄衿莆芆蝿螅羃莈薂蟻羂蒀螇羀羈芀薀羆羀莂袆袂罿蒅蠆螈羈薇蒁肆羈芆蚇羂羇荿蒀袈肆蒁蚅 CHAPTER 10USING BUDGETS TO ACHIEVE ORGANIZATIONAL OBJECTIVESTRUE/FALSE1.Budgeting involves forecasting the demand for flexible resources, intermediate-term capacity resources, and long-term capacity

49、 resources.a.Trueb.False2.Budgeting helps management anticipate and adjust for trouble spots in advance.a.Trueb.False3.Budgets can play both planning and control roles for management.a.Trueb.False4.The usual starting point in budgeting is to make a forecast of net income.a.Trueb.False5.The sales pla

50、n should be based on the production plan.a.Trueb.False6.If amounts in the sales forecast change, amounts in the production budgets will also change.a.Trueb.False7.After a budget is agreed upon and finalized by the management team, the amounts should not be changed for any reason.a.Trueb.False8.In pe

51、riodic budgeting, organizations budget continuously.a.Trueb.False9.Zero-based budgeting requires that proponents of discretionary expenditures justify these outlays for each budgeting period.a.Trueb.False10.Sensitivity analysis is the process of selectively varying the key estimates of a plan or bud

52、get.a.Trueb.False11.The essence of variance analysis is that it captures a departure from what was expected.a.Trueb.False12.It is most meaningful to compare cost targets in the master budget to actual cost results.a.Trueb.False13.A favorable variance indicates managements attention is not needed.a.T

53、rueb.False14.An unfavorable variance may be due to poor planning rather than due to inefficiency.a.Trueb.False15.If standards are lax, cost variances will tend to be favorable.a.Trueb.False16.To compute the direct material price variance, the actual cost is compared to the amount budgeted at the beg

54、inning of the year for the material. a.Trueb.False17.The use of high-quality raw materials is likely to result in a favorable usage variance and an unfavorable price variance.a.Trueb.False18.The labor rate variance is likely to be favorable if higher-skilled workers are put on a job.a.Trueb.False19.

55、Planning variances are the focus of cost control.a.Trueb.False20.The role of budgeting in planning and control is more important in manufacturing than in a not-for-profit environment.a.Trueb.False21.When the operating budget is used as a control device, managers are more likely to be motivated to bu

56、dget higher sales than actually anticipated. a.Trueb.False22.Budgeting slack is most likely to occur when a firm uses the budget only as a planning device and not for control.a.Trueb.False23.Authoritative budgeting occurs when a superior simply tells subordinates what their budget will be.a.Trueb.Fa

57、lseMULTIPLE CHOICE24.A budget should/can do all of the following EXCEPT that it:a.should be prepared by managers from different functional areas working independently of each otherb.should be adjusted if new opportunities become available during the yearc.can help management allocate limited resourc

58、esd.can become the performance standard against which firms can compare the actual results25.Budgeting provides all of the following EXCEPT:a.a means to communicate the organization's short-term goals to its membersb.support for the management functions of planning and coordinationc.a means to anticipate problemsd.an ethical framework for decision making26.Budgeting always includes:a.controlb.planning of short-term activitie