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1、淺談會(huì)計(jì)基礎(chǔ)工作的規(guī)范化管理和對(duì)策 摘要:本文論述了會(huì)計(jì)基礎(chǔ)工作規(guī)范化管理的重要意義,分析了存在的問題,提出了加強(qiáng)會(huì)計(jì)基礎(chǔ)工作規(guī)范化管理,提高會(huì)計(jì)信息質(zhì)量的對(duì)策。要提高認(rèn)識(shí),從思想上高度重視會(huì)計(jì)基礎(chǔ)工作的規(guī)范化管理;建立健全檢查和監(jiān)督制度,加大執(zhí)法力度;制定行之有效的會(huì)計(jì)管理制度;注重會(huì)計(jì)人員綜合素質(zhì)的提高。 關(guān)鍵詞:會(huì)計(jì)基礎(chǔ)工作;規(guī)范化管理;問題;對(duì)策 引言:自2011年開始,在行政事業(yè)單位的會(huì)計(jì)部門推行統(tǒng)一的、嚴(yán)格的會(huì)計(jì)基礎(chǔ)工作規(guī)范化管理。根據(jù)省財(cái)政廳的要求,結(jié)合自身實(shí)際,西安科技大學(xué)財(cái)務(wù)處從實(shí)施會(huì)計(jì)基礎(chǔ)工作規(guī)范化管理的重要性入手,經(jīng)過兩年多不斷的學(xué)習(xí)、交流、摸索和改進(jìn),取得了很大的成績(jī),

2、但我們也看到了基層管理工作中存在的問題與不足。本文就此作一分析并提出對(duì)策。 一、加強(qiáng)會(huì)計(jì)基礎(chǔ)工作規(guī)范化管理的重要意義 會(huì)計(jì)基礎(chǔ)工作是會(huì)計(jì)工作基本的環(huán)節(jié),同時(shí)也是經(jīng)濟(jì)管理工作重要的基礎(chǔ)。加強(qiáng)會(huì)計(jì)基礎(chǔ)工作規(guī)范化管理,對(duì)提高經(jīng)濟(jì)效益,規(guī)范會(huì)計(jì)行為,規(guī)范社會(huì)主義市場(chǎng)經(jīng)濟(jì)秩序,提高會(huì)計(jì)人員素質(zhì)和提高會(huì)計(jì)工作水平都有著極為重要的意義。 (一)有利于執(zhí)行和維護(hù)財(cái)經(jīng)紀(jì)律 會(huì)計(jì)基礎(chǔ)工作規(guī)范化的開展不僅對(duì)會(huì)計(jì)機(jī)構(gòu)的設(shè)置和會(huì)計(jì)人員的任命提出了更為具體的要求,并且對(duì)會(huì)計(jì)主管、會(huì)計(jì)和出納的業(yè)務(wù)分工和相互制約關(guān)系也相應(yīng)作出了具體規(guī)定,這就從組織上保證了必須有專門的機(jī)構(gòu)和人員來履行會(huì)計(jì)的監(jiān)督職能,從而能有效地防止和避免各種

3、違紀(jì)違法現(xiàn)象發(fā)生。 (二)有利于加強(qiáng)財(cái)務(wù)管理和提高資金使用效益 會(huì)計(jì)工作能夠?qū)Ω黜?xiàng)經(jīng)費(fèi)作出及時(shí)、準(zhǔn)確的反映和有效的控制,它所提供的各種信息,既反映了預(yù)算的執(zhí)行情況、單位的財(cái)務(wù)收支活動(dòng),又能夠?yàn)楣芾碚咛峁Q策依據(jù)。會(huì)計(jì)基礎(chǔ)工作規(guī)范化的開展對(duì)原始憑證的審批手續(xù)、要素內(nèi)容、報(bào)表的編制要求及其他各類特殊情況都做了詳細(xì)規(guī)定,從而為加強(qiáng)單位財(cái)務(wù)管理和提高資金的使用效益奠定了基礎(chǔ)。 (三)有利于加強(qiáng)會(huì)計(jì)基礎(chǔ)工作質(zhì)量,提高工作水平 會(huì)計(jì)基礎(chǔ)工作規(guī)范化對(duì)會(huì)計(jì)工作提出了更為嚴(yán)格的規(guī)定,特別是薄弱環(huán)節(jié),如會(huì)計(jì)憑證填制、整理歸檔、會(huì)計(jì)賬簿的登記等作出了詳細(xì)而具體的規(guī)定,從而保證了單位會(huì)計(jì)工作質(zhì)量,促使提高工作水平。

4、會(huì)計(jì)基礎(chǔ)工作規(guī)范化存在的問題 二、會(huì)計(jì)核算有待進(jìn)一步規(guī)范 (一)原始憑證填制的不夠規(guī)范。有些未能按照會(huì)計(jì)相關(guān)制度和標(biāo)準(zhǔn)來填寫原始票據(jù)和憑證,例如,一些會(huì)計(jì)基本要素不夠齊全,金額大小寫、單位名稱、摘要、日期等相關(guān)事項(xiàng)未能夠按照相關(guān)規(guī)范和標(biāo)準(zhǔn)來進(jìn)行填寫;購(gòu)買辦公用品,無清單,無驗(yàn)收證明;支付款項(xiàng),無收款單位和收款人的收款證明。 (二)填寫會(huì)計(jì)記賬憑證隨意性很大。從目前情況看,我國(guó)會(huì)計(jì)人員素質(zhì)參差不齊,部分會(huì)計(jì)人員對(duì)會(huì)計(jì)基礎(chǔ)工作方面的知識(shí)較為欠缺,以至于會(huì)計(jì)基礎(chǔ)工作混亂。一些單位會(huì)計(jì)報(bào)賬時(shí)未能認(rèn)真審核和填制填制會(huì)計(jì)記賬憑證,隨意性很大。(三)會(huì)計(jì)賬簿登記不夠規(guī)范。如一些單位未能按相關(guān)規(guī)定設(shè)置會(huì)計(jì)賬簿

5、,賬簿啟用表的填寫不夠全面,負(fù)責(zé)記賬的人員和會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人、會(huì)計(jì)主管人員未簽字或蓋章,賬簿的登記、更錯(cuò)、結(jié)賬不夠規(guī)范。會(huì)計(jì)監(jiān)督不規(guī)范,缺乏力度HYPERLINK :/ 328tibet 會(huì)計(jì)論文寫作 雖然我國(guó)會(huì)計(jì)相關(guān)法規(guī)明確要求每個(gè)單位應(yīng)設(shè)置會(huì)計(jì)復(fù)核崗,并嚴(yán)格按照會(huì)計(jì)監(jiān)督職責(zé),對(duì)于不合法和不真實(shí)的原始憑證不予辦理,對(duì)于不符合會(huì)計(jì)程序、記載不完整、違反國(guó)家相關(guān)規(guī)定等行為應(yīng)嚴(yán)格監(jiān)督。但在實(shí)際的工作中,我們很多的企業(yè)會(huì)計(jì)監(jiān)督未能規(guī)范進(jìn)行,主要體現(xiàn)在以下幾個(gè)方面: 1、部分單位缺乏健全和規(guī)范的規(guī)章制度。部分企業(yè)未能嚴(yán)格遵守財(cái)經(jīng)法律、法規(guī)、規(guī)章,及國(guó)家統(tǒng)一會(huì)計(jì)制度為依據(jù),甚至違反相關(guān)規(guī)定,對(duì)不該納入統(tǒng)一

6、會(huì)計(jì)核算的財(cái)務(wù)收支及一些貪污、違法亂紀(jì)行為開了方便之門。 2、部分單位會(huì)計(jì)人員職業(yè)道德和敬業(yè)精神有待提高。隨著市場(chǎng)經(jīng)濟(jì)的進(jìn)一步深入,我們部分會(huì)計(jì)人員在工作中喪失了基本的職業(yè)道德,工作中違反紀(jì)律、違反原則的事件時(shí)有發(fā)生,對(duì)于一些明顯不合法的行為不管不顧,甚至為了蠅頭小利而故意為之。比如,部分會(huì)計(jì)人員為了一己私利,粘貼虛假發(fā)票,沒有領(lǐng)導(dǎo)人簽字都報(bào)銷相關(guān)費(fèi)用,從而造成會(huì)計(jì)信息嚴(yán)重失真,資產(chǎn)不實(shí)。 三、部分會(huì)計(jì)管理制度有待全面實(shí)施 (一)部分單位對(duì)于會(huì)計(jì)的管理缺乏有效的管理,使得會(huì)計(jì)人員在工作中難免會(huì)心存僥幸而去違反一些制度和原則。雖然我們部分單位也按照國(guó)家法律法規(guī)及企業(yè)管理的目標(biāo),制定了相應(yīng)的會(huì)計(jì)人

7、員管理制度、會(huì)計(jì)工作流程、會(huì)計(jì)崗位工作職責(zé)、檔案管理制度以及內(nèi)部稽核制度等流于形式的制度。這些制度和規(guī)范往往也僅僅是掛在墻上、寫在紙上或者嘴上說說,而很難真正實(shí)施。 (二)缺乏高業(yè)務(wù)水平和高素質(zhì)的會(huì)計(jì)人員,通過實(shí)際調(diào)查我們可以發(fā)現(xiàn),當(dāng)前很大一部分會(huì)計(jì)人員在理論水平、職業(yè)素質(zhì)等方面還有待提高,甚至有部分會(huì)計(jì)人員業(yè)務(wù)水平仍存在一定問題。例如,有部分會(huì)計(jì)人員在如何對(duì)費(fèi)用分類,應(yīng)使用哪一個(gè)科目進(jìn)行會(huì)計(jì)核算等搞不清楚;對(duì)固定資產(chǎn)和低值易耗品劃分不準(zhǔn)確;缺乏辨別真假發(fā)票能力;經(jīng)濟(jì)事項(xiàng)是否真實(shí)、合理、合法,也判斷不準(zhǔn)。 四、加強(qiáng)會(huì)計(jì)基礎(chǔ)工作規(guī)范化管理,提高會(huì)計(jì)信息質(zhì)量的對(duì)策 (一)進(jìn)一步提高認(rèn)識(shí),從思想上高

8、度重視會(huì)計(jì)基礎(chǔ)工作的規(guī)范化管理。 各級(jí)主管和監(jiān)督部門應(yīng)高度重視會(huì)計(jì)工作的重要性,嚴(yán)格按照相關(guān)法律法規(guī)的要求,采取相應(yīng)的措施,結(jié)合實(shí)際情況,不斷創(chuàng)新管理思路,加強(qiáng)對(duì)各級(jí)會(huì)計(jì)基礎(chǔ)工作的指導(dǎo),保證會(huì)計(jì)資料真實(shí)、合法、準(zhǔn)確、完整。也只有從思想上高度重視會(huì)計(jì)基礎(chǔ)工作規(guī)范化管理,才能在實(shí)際工作中不斷落實(shí),逐步形成思想和行為相統(tǒng)一的做法。以思想來支配行動(dòng),以實(shí)際行動(dòng)來管理和規(guī)范會(huì)計(jì)基礎(chǔ)工作中存在的問題,不斷提高會(huì)計(jì)基礎(chǔ)工作規(guī)范化水平,有效提高會(huì)計(jì)信息的質(zhì)量。HYPERLINK :/ 328tibet 會(huì)計(jì)專業(yè)畢業(yè)論文 (二)建立健全檢查和監(jiān)督制度,加大執(zhí)法力度。 要進(jìn)一步規(guī)范會(huì)計(jì)基礎(chǔ)工作,提高會(huì)計(jì)工作質(zhì)量,

9、必須健全檢查和監(jiān)督制度,加大執(zhí)法力度。明確會(huì)計(jì)人員的職責(zé)和權(quán)限,加強(qiáng)單位制度約束效力和自我檢查,保證會(huì)計(jì)工作規(guī)范化順利開展。按照會(huì)計(jì)工作的相關(guān)內(nèi)容,做到事前宣傳會(huì)計(jì)法律法規(guī),起到一定的警戒作用,讓會(huì)計(jì)人員嚴(yán)格按照法律法規(guī)和規(guī)章制度來開展工作。在會(huì)計(jì)人員開展相應(yīng)工作過程中,注重審計(jì)和監(jiān)督,以法規(guī)及相應(yīng)的制度來約束相關(guān)工作的開展。在完成相應(yīng)工作后,注重核查,比如通過審計(jì)、監(jiān)督等方式來發(fā)現(xiàn)會(huì)計(jì)工作人員的一些不合法行為,并對(duì)這些行為進(jìn)行相應(yīng)的懲處。通過執(zhí)法力度的加強(qiáng),做好會(huì)計(jì)人員工作的事前、事中和事后控制,有效保證會(huì)計(jì)工作規(guī)范化。 (三)制定行之有效的會(huì)計(jì)管理制度,并使其全面實(shí)施。按照國(guó)家相應(yīng)的法律法

10、規(guī),按照會(huì)計(jì)人員工作崗位職責(zé)、崗位要求、工作內(nèi)容和各單位實(shí)際,制定相應(yīng)的會(huì)計(jì)人員管理制度、會(huì)計(jì)工作流程、會(huì)計(jì)崗位工作職責(zé)、檔案管理制度以及內(nèi)部稽核制度等制度。切實(shí)發(fā)揮這些制度的作用,有效約束和規(guī)范會(huì)計(jì)人員的行為,要求會(huì)計(jì)人員能夠按照相應(yīng)的工作流程、工作職責(zé)來開展工作。對(duì)于能夠嚴(yán)格遵守這些相應(yīng)管理制度的,應(yīng)對(duì)其進(jìn)行鼓勵(lì)和表?yè)P(yáng);對(duì)于違反這些管理制度的,應(yīng)對(duì)其進(jìn)行相應(yīng)的懲處,這樣才能夠?qū)⑦@些制度全面實(shí)施。而不是將他們掛在墻上、寫在紙上和掛在嘴上。 (四)注重會(huì)計(jì)人員綜合素質(zhì)的提高 1、全面提高會(huì)計(jì)人員的理論和實(shí)踐能力。一方面注重單位對(duì)會(huì)計(jì)人員理論知識(shí)和實(shí)踐能力的培養(yǎng),另一方面要通過各種方式要求、宣傳

11、和鼓勵(lì)會(huì)計(jì)人員自身的提高。 2、加強(qiáng)會(huì)計(jì)人員的政治品質(zhì)和職業(yè)道德。要具有強(qiáng)烈的使命感和責(zé)任心,樹立為國(guó)家單位理好財(cái)、為人民服好務(wù)的思想。以會(huì)計(jì)人員的職業(yè)道德來嚴(yán)格要求會(huì)計(jì)人員,以企業(yè)的各項(xiàng)管理制度來規(guī)范會(huì)計(jì)工作流程,切實(shí)提高會(huì)計(jì)人員的職業(yè)道德和思想品質(zhì)。 3、加大對(duì)會(huì)計(jì)人員的法制教育力度。應(yīng)增強(qiáng)會(huì)計(jì)人員的法治意識(shí),全面開展法治教育,通過單位培訓(xùn)、繼續(xù)教育以及各類宣傳等來提高會(huì)計(jì)人員的法律意識(shí),最終達(dá)到他們?cè)陂_展工作中能夠嚴(yán)格遵守相關(guān)法律法規(guī)。 總之,會(huì)計(jì)基礎(chǔ)規(guī)范化涉及的面比較廣,工作量也比較大,是多方面共同協(xié)作才能完成的一項(xiàng)工作。為了進(jìn)一步促進(jìn)會(huì)計(jì)基礎(chǔ)規(guī)范化的順利進(jìn)行,管理層要轉(zhuǎn)變思想觀念,正

12、確認(rèn)識(shí)會(huì)計(jì)基礎(chǔ)規(guī)范化的重要性。要積極推進(jìn)財(cái)務(wù)管理制度建設(shè),完善監(jiān)督和激勵(lì)機(jī)制,提高員工綜合素質(zhì)。全面推進(jìn)會(huì)計(jì)基礎(chǔ)規(guī)范化進(jìn)程,不斷提高會(huì)計(jì)工作水平。 參考文獻(xiàn)【1】劉建鵬.對(duì)會(huì)計(jì)基礎(chǔ)工作的再認(rèn)識(shí).北方經(jīng)貿(mào),2007(12).【2】崔如林.加強(qiáng)會(huì)計(jì)基礎(chǔ)工作健全會(huì)計(jì)制度的探討.中外企業(yè)家,2009(5). 9JWKffwvG#tYM*Jg&6a*CZ7H$dq8KqqfHVZFedswSyXTy#&QA9wkxFyeQ!djs#XuyUP2kNXpR89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxG89AmUE9aQGn8xp$R#&#

13、849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN

14、&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z8vG#tYM*Jg&6a*CZ7H$dq8KqqfHVZFedswSyXTy#&QA9wkxFyeQ!djs#XuyUP2kNXpRWXmA&UE9aQGn8xp$R#͑GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrW

15、wcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z8

16、9AmUE9aQGn8xp$R#͑GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8

17、!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNuGK8!z89AmYWpazadNu#KN&MuW

18、FA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vST

19、T#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpaz

20、adNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpaz

21、adNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz84!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm

22、6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*

23、3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNuGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9w

24、EwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#

25、KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqvadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%M

26、z849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!

27、z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#Q

28、cUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcv

29、R9CpbK!zn%Mz84!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89Am

30、YWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYW

31、pazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%MadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*adNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#

32、QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&M

33、uWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVku

34、m&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz84!z89A

35、mv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWp

36、azadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5ux

37、Y7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNuGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*

38、3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE

39、9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5p

40、Dx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vS

41、TT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849G

42、xGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%MzadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7Jn

43、D6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849

44、GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89Amv$UE9wEwZ#QcUE%&qYp

45、Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7

46、JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz84!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9Cp

47、bK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$

48、UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNuGK8!z89AmYWpazadN

49、u#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4

50、NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn

51、%Mz849GxGjqvUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89Amv$UE9wEwZ#QcUE%&qYpEh5pD

52、x2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6Y

53、WRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz84!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn

54、%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wE

55、wZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNuGK8!z89AmYWpazadNu#KN&

56、MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$

57、vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz84

58、9GxGjqv84!z89Amv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3

59、tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$U*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3adNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9Cp

60、bK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu#KN&MuWFA5uxY7JnD6YWRrWwcvR9CpbK!zn%Mz849GxGjqv$UE9wEwZ#QcUE%&qYpEh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*

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