IO過程中的財(cái)務(wù)會(huì)計(jì)審計(jì)問題

IPO中的財(cái)務(wù)會(huì)計(jì)、審計(jì)問題2015年8月大華會(huì)計(jì)師事務(wù)所（特殊普通合伙）徐瑞星■重視IPO中的財(cái)務(wù)會(huì)計(jì)問題■IPO中的財(cái)務(wù)會(huì)計(jì)相關(guān)法規(guī)■IPO對財(cái)務(wù)會(huì)計(jì)的要求■IPO中若干會(huì)計(jì)與審計(jì)問題■中小IPO企業(yè)經(jīng)常存在的財(cái)務(wù)會(huì)計(jì)問題■IPO中對財(cái)務(wù)會(huì)計(jì)的考慮■證監(jiān)會(huì)審核中重點(diǎn)關(guān)注的財(cái)務(wù)會(huì)計(jì)問題目錄IPO對財(cái)務(wù)會(huì)計(jì)的要求一、對出資的要求（一）分期出資發(fā)起設(shè)立，首期出資不低于注冊資本20%，其余部分兩年內(nèi)繳、投資公司可以5年內(nèi)繳足。首期出資不得低于法定的注冊資本最低限額（股份公司最低限額500萬元），股份公司注冊資本在繳足前,不得向他人募集股份。募集設(shè)立：注冊資本等于實(shí)收股本總額。（不能分期出資）（二）貨幣出資比例全體股東的貨幣出資不得低于注冊資本的30%（三）出資方式股東可以用貨幣出資,也可以用實(shí)物、知識(shí)產(chǎn)權(quán)、土地使用權(quán)等可以用貨幣估價(jià)并可以依法轉(zhuǎn)讓的非貨幣財(cái)產(chǎn)作價(jià)出資企業(yè)改制設(shè)立股份公司，可以理解為“以凈資產(chǎn)出資”設(shè)立股份公司I板P陽O對捐財(cái)汁務(wù)涼會(huì)弓計(jì)飾的鄙要競求（忌四委）回出釋資途的值價(jià)遷值莖認(rèn)輸定對咱作軌為隨出甲資控的呆非懼貨恭幣巾財(cái)星產(chǎn)揀應(yīng)紀(jì)當(dāng)效評孤估冷作已價(jià),核托實(shí)閣財(cái)子產(chǎn)有兔限幣公廟司亡整偽體齊變朝更蔽為舒股盈份霞公雅司倒，打折緩合逮的套實(shí)吸收鵲股插本榮總酒額尖不膛得恩高獲于授公喉司朽凈娘資雄產(chǎn)繪額證汁監(jiān)哪會(huì):按掩賬弓面眼凈鎮(zhèn)資毫產(chǎn)滿折門股,可汁以須連府續(xù)念計(jì)晃算慮業(yè)恒績（消五擔(dān)）貍股征本解規(guī)馳?！豆菜咀臃ā芬?guī)質(zhì)定冒股算份撈公肝司巨設(shè)脅立楚條霸件鉛：胖股剖本劇不小少飼于5摟0蛛0萬飛元《首煉次翼公掉開返發(fā)護(hù)行油股疲票殼并匠上倒市揚(yáng)管珍理付辦強(qiáng)法》規(guī)性定犧的賺發(fā)羞行隱條玩件爪：尾股悟本米不任少題于3泰0場0就0萬劈燕元雪（戴發(fā)鼠行蹤蝶前劍）《股狗票洋上須市現(xiàn)交混易羊規(guī)左則》規(guī)州定麻：婚公姿司床股乎本健總遙額就不愛少對于尋人述民睛幣5鬼0壓0亡0萬劣元狹；I百P腹O對秤財(cái)灣務(wù)剪會(huì)熱計(jì)令的并要嫁求（孟六摩）晝股章本援結(jié)刑構(gòu)《公鐮司拳法》的喘有養(yǎng)關(guān)鋒規(guī)號定背：應(yīng)置當(dāng)喂有俗二胖人射以耳上羞二籌百頁人井以磨下嗚的辱發(fā)藍(lán)起夸人,發(fā)優(yōu)起病人通自雙股缸份吵自仗股搬份票公脹司沃成氣立纏起華一蒸年團(tuán)內(nèi)悠不蔽得斯轉(zhuǎn)剛讓強(qiáng)。公義司枝公陸開霸發(fā)烤行答股階份卸前披已附發(fā)濱行萬的督股危份,自般公摘司騙股赴票薄在慢證伍券馬交劫易現(xiàn)所黃上雕市港交火易瘡之旗日盼起則一笛年孝內(nèi)妙不蠻得類轉(zhuǎn)終讓末。以瘡募進(jìn)集尺設(shè)拳立顏方珠式照設(shè)喊立鮮股傭份化有快限愛公楊司晝的,發(fā)妙起底人繩認(rèn)浩購阻的罷股貼份泰不愧得未少緒于座公棕司穩(wěn)股殘份劍總廣數(shù)堪的形百抄分愚之射三申十超五湊；朵但環(huán)是,法欲律撕、饞行坦政麥法問規(guī)利另削有敬規(guī)供定凳的,從第其暢規(guī)膜定柄?！蹲C見券資法》及《股軟票獻(xiàn)上素市占交膠易室規(guī)鑄則》的刻有梨關(guān)附規(guī)象定犧：公綱開老發(fā)紐奉行墾的畢股濁份巡壽達(dá)并到紹公甲司斷股是份熊總即額撲的眠百潤分篇之熊二預(yù)十暮五還；歸公塞司改股范本天總你額工超劈燕過熱人舊民染幣震四協(xié)億妹元嘆的團(tuán)，嬸公儀開盡發(fā)洞行輸股煙份碗的淡比筍例土為僵百西分敏之輔十燙以研上茶。I翁P困O對畝財(cái)求務(wù)中會(huì)蹤蝶計(jì)辛的湖要添求二約、幕對丘財(cái)喚務(wù)仇內(nèi)好部疫控瞎制播的畢要得求（帳一胳）越在鳳所隨有種重炸大沸方忽面安是臟有鐮效隆的緒，路并最由蔬注耍冊群會(huì)胃計(jì)胡師再出他具些了炎無賊保參留喜結(jié)我論塘的棋內(nèi)魄部霜控手制含鑒撥證妄報(bào)仗告僻。（務(wù)二鑄）賽財(cái)仰務(wù)泊內(nèi)撥部團(tuán)控廈制綢的赴兩程個(gè)獄層重面公洋司擾治益理隊(duì)層脖面牽的覺財(cái)鴨務(wù)劑管叔理繩與緣瑞控刷制(財(cái)強(qiáng)務(wù)潛治監(jiān)理)日城常閱管信理奶層槐面策的誦財(cái)獅務(wù)心管隱理腸與妥控澤制(財(cái)豎務(wù)鐘管哭理)I性P擊O對吉財(cái)懲務(wù)課會(huì)做計(jì)氏的術(shù)要抽求三懸、衛(wèi)對職財(cái)琴務(wù)尊狀型況短的灰要狗求（隊(duì)一考）《證引券渡法》發(fā)尚行羽條電件歌：葵“真財(cái)膠務(wù)閱狀邪況根良沙好葉”（心二辜）覆首箏次霸公接開敏發(fā)冬行警股線票議并遺上怖市戚管夢理醋辦搖法扛規(guī)董定雜的陸條披件:1摸.資它產(chǎn)則質(zhì)捎量旁良婚好,資瞇產(chǎn)偷負(fù)越債森結(jié)嫌構(gòu)腿合傾理;聯(lián)(要澤求善：糾各偏項(xiàng)疲減焦值屋準(zhǔn)睛備喂計(jì)肺提貪充廚分,充響分廈預(yù)姿計(jì)膠損雕失軟和景風(fēng)氣險(xiǎn)限，白適瓦度墨負(fù)祥債裹）2盲.發(fā)甚行岸前狗股區(qū)本究總際額螞不換少震于夫人亂民戴幣3這0瓜0囑0萬子元;3牽.最夜近飾一壇期匹末娛無魄形社資祖產(chǎn)歐（栗扣果除排土昏地劫使及用削權(quán)忌、善水卡面超養(yǎng)族殖藏權(quán)遺和手采勿礦露權(quán)鳳等復(fù)后貍）提占粘凈修資燦產(chǎn)由的訊比趁例鏈不啄高茅于2啟0％;（《公糠司環(huán)法》的功規(guī)比定感：愉貨雷幣逮出貨資駕金賄額死不等得前低派于饞注俱冊混資難本欠的碼百撒分略之槐三倘十雕。叢理瘡論謝上啊，依無椒形居資年產(chǎn)怎占閑注因冊畜資非本指的畫比中例觸可絞達(dá)7熊0李%歪。）4耕.最創(chuàng)近說一吼期謠末幫不菠存理在鹿未清彌端補(bǔ)洲虧假損宇。I丈P介O對充財(cái)庭務(wù)燦會(huì)恒計(jì)掙的考要駕求四釋、指對誼經(jīng)滋營并成頂果洞的繼要甘求（央一芒）牽法宣規(guī)巖規(guī)粉定《證屯券進(jìn)法》規(guī)良定俯：芳“家具窯有慕持跨續(xù)塘的柿盈許利床能兩力鴉”I統(tǒng)P太O管淹理床辦墊法箏規(guī)茫定隨的船條用件:最型近拾三街個(gè)譜年描度宇凈嶼利驕潤孔均行為噸正宏數(shù)方且屯累覆計(jì)態(tài)超嚷過劫人忘民蠅幣著三漲千連萬作元忍，粱凈椅利股潤書以民扣霉除址非架經(jīng)拋常飲性餐損粱益健前老后個(gè)較己低辨者紛為博計(jì)呀算亮依確據(jù)面；最瞞近3個(gè)隔會(huì)案計(jì)叼年赴度隙經(jīng)羊營渴活丹動(dòng)賞產(chǎn)甩生住的吹現(xiàn)包金飽流頸量誰凈浸額蘇累鞠計(jì)縫超喂過億人價(jià)民租幣5饞0漸0慨0萬老元媽；抓或附者私最電近3個(gè)秩會(huì)形計(jì)鳳年詞度劉營丹業(yè)瓶收牽入噴累硬計(jì)此超細(xì)過粘人困民桂幣3億如元不歌存騰在時(shí)重滔大晝償致債戴風(fēng)秒險(xiǎn)慰，泰不騾存界在顛影清響醋持讓續(xù)漿經(jīng)長營搏的幻玉擔(dān)憶保寬、捐訴表訟羅以館及介仲巾裁剩等戀重男大賊或杠有粉事脅項(xiàng)遺。I機(jī)P千O對墨財(cái)輔務(wù)尖會(huì)協(xié)計(jì)罵的設(shè)要偷求（霸二音）咬修魂正粉“赤凈訪利釀潤宴”女，槐以均便韻分帥析細(xì)和金判神斷江盈芹利陵能量力1詢.規(guī)真定忌三荒年訪連錫續(xù)叉盈焦利冰的屋前歲提最帶近3年冊內(nèi)忽主仇營誦業(yè)務(wù)務(wù)效、削董肥事戀和掏高蹲級象管面理貝人悠員滲沒磨有常發(fā)信生撿重愈大像變駐化扔，仆實(shí)位際局控畜制源人繩沒鑼有艱發(fā)貸生隔變完更匠。2嘆.扣飲除央非沖經(jīng)惡常日性傅損頭益組還接原喊“稿真飽實(shí)集”濕利削潤如容果沸凈租利沾潤極對瞞非像經(jīng)屯常屆性啦損符益旬存籃在筆重漲大蛋依壘賴識(shí)，蔬則挨不誕被冊認(rèn)辭為笨具將有雅持隙續(xù)厘的裹盈乖利假能鑰力面。計(jì)號算伸重孫要?dú)⒇?cái)破務(wù)灑指改標(biāo)盞時(shí)眾均獸要壇扣則除端非便經(jīng)葛常洗性掠損趕益吳。I副P煎O對頑財(cái)鴨務(wù)鮮會(huì)段計(jì)窄的祝要關(guān)求3卡.以慘經(jīng)野營匪活櫻動(dòng)夜現(xiàn)志金借流澇量余判屬斷調(diào)盈君利藝質(zhì)址量4世.相誰對淚數(shù)術(shù)指絡(luò)標(biāo)料衡超量講盈亭利故能諒力5兵.關(guān)父注羅六忌種障影旬響反持奮續(xù)箭盈肢利絕能奇力娃的薯情支形5世.毫1發(fā)籃行盡人再的氣經(jīng)墊營她模光式巖、躍產(chǎn)麗品抗或錢服武務(wù)膊的漁品嗎種逝結(jié)才構(gòu)竟已蠅經(jīng)顏或攔者廚將論發(fā)照生哪重畏大苦變含化仁，膏并泛對禾發(fā)餐行徹人寧的世持些續(xù)漂盈般利床能芽力漫構(gòu)寸成做重緒大謀不喘利侮影爸響權(quán)；5倍.殃2發(fā)堪行絲式人王的認(rèn)行騾業(yè)鞋地見位嘆或找發(fā)米行造人臺(tái)所另處據(jù)行愚業(yè)環(huán)的洲經(jīng)蹄營橋環(huán)乞境吼已傷經(jīng)制或注者奔將帥發(fā)朗生早重渠大隔變罵化蠅，狠并歪對鄉(xiāng)豐發(fā)場行劑人田的墻持尚續(xù)碗盈鴿利量能搏力張構(gòu)舌成渾重惹大負(fù)不磁利亮影勺響;5取.閘3發(fā)估行征人百最失近1個(gè)疊會(huì)嗎計(jì)口年肌度存的棄營屬業(yè)梨收祥入憶或碑凈券利釀潤蘇對睜關(guān)隆聯(lián)魂方兇或鑒者器存蠅在嚴(yán)重薦大垃不驢確置定廣性錫的盛客健戶憑存梯在騎重瞇大虹依桶賴帆；5糞.檢4發(fā)桿行翻人桂最況近1個(gè)櫻會(huì)詠計(jì)皺年歸度稅的音凈馬利關(guān)潤齒主短要屆來危自加合踢并勺財(cái)曲務(wù)洲報(bào)銷表項(xiàng)范柱圍拌以庫外纏的騾投催資抄收還益女；5晌.近5發(fā)好行貢人冰在快用皂的殺商主標(biāo)堆、犯專柿利碧、角專茄有賭技欄術(shù)爺以安及團(tuán)特篇許惡經(jīng)葛營兵權(quán)皇等沉重磨要史資柿產(chǎn)老或政技陡術(shù)喘的吳取免得皮或?yàn)┱咄谑顾子醚龃骊冊谠浦鼗蚀篪啿桓＠茸兩骰母物L(fēng)咸險(xiǎn)濟(jì)；5閣.狀6其須他雪可稈能患對京發(fā)梁行劉人井持絮續(xù)欺盈睜利漫能棄力孔構(gòu)亦成虹重途大繞不循利臂影騙響帆的吳情綢形挎。I明P咸O對獎(jiǎng)財(cái)缺務(wù)鹽會(huì)摔計(jì)蔬的區(qū)要蚊求（抗三鋼）搖盈侮利越能編力惕財(cái)黃務(wù)猶分林析1敞.營煉業(yè)得收敵入天構(gòu)悔成遼及喉增打減媽變杰動(dòng)苗分基析餓、奪季根節(jié)脖性錘波損動(dòng)堆分超析秋；2吧.利女潤敞來經(jīng)源頸分知析斯、耀影痛響國盈介利查能呀力鋒連歐續(xù)檔性丘和菜穩(wěn)支定乓性孔的施主桿要因扣素得分探析田；3幻玉.經(jīng)腔營無成衫果洗變餅化艱的頭原頂因旅分姿析王；4典.銷窩售務(wù)和努采喬購盞價(jià)也格勸變皆化哪影還響管較桑大推的瘦，學(xué)作鉤對竄毛財(cái)利閥影莫響速的盡敏銅感們分新析5烘.毛瓣利徹率予構(gòu)仇成扭及辦重荷大樓變抖動(dòng)連分估析6晚.盈云利鋸質(zhì)廣量咐分望析課：懶現(xiàn)葉金尖流歐量渣。I鴿P巖O對股財(cái)斜務(wù)潮會(huì)窮計(jì)釘?shù)娜右?lián)求五闊、漠對出會(huì)往計(jì)薪制草度尼的緞要速求新《企盜業(yè)垂會(huì)毯計(jì)況準(zhǔn)頃則》自2犯0撥0挽7年1月1日談起遷在瘦上吼市懇公希司紐奉范法圍炎內(nèi)促執(zhí)有行落，輸擬再上胞市賽企模業(yè)阻應(yīng)孤執(zhí)望行視。設(shè)搏計(jì)副會(huì)汁計(jì)前制矮度耗時(shí)洲的隸考榴慮貫：1批.選袍擇箏會(huì)竟計(jì)懶政鏟策她應(yīng)冰充籃分屆考允慮速其賀對獲公城司罵財(cái)絞務(wù)脹狀襪況導(dǎo)和牌經(jīng)暈營庫業(yè)蛙績痛的稈影未響申；2翻.設(shè)承計(jì)植會(huì)粥計(jì)嚇估瞎計(jì)咱的盟考夸慮巖，夠除雜考劉慮餐企紹業(yè)說自瞞身偏的弓實(shí)駛際晉情蘆況杜外贏，眾還膀必備須識(shí)考泳慮牌同餐行馬業(yè)丙有紹可便比診性包企瀉業(yè)克的德會(huì)屬計(jì)餅估鑼計(jì)3鬧.會(huì)她計(jì)馬政禿策嚷和到會(huì)辛計(jì)勇估銷計(jì)艇一案經(jīng)狡制勒定燥不花得誼隨悶意盾變變更4筆.如蹄何跪設(shè)踢計(jì)露財(cái)歷務(wù)護(hù)報(bào)搏告濁流幅程殿，罩確賭保鍵管贏理績層掩在封新掌的戀框恒架牌下希編括制陡財(cái)虹務(wù)企報(bào)告油時(shí)閣能藍(lán)夠葡獲幸得標(biāo)充幼分霞的茅、茄可畝依挺賴蛇的若信燭息騾，形尤妹其擱是歲針科對繞提絨高嚴(yán)披憤露娛水井平林，鞠為黑重面大帳會(huì)慌計(jì)值估縮慧計(jì)余和糠判燒斷棕提辱供士適箭當(dāng)悄的根支朗持仿等同方象面晨。I者P水O對本財(cái)役務(wù)老會(huì)嚇計(jì)偉的山要低求六插、禿其蠅他扛重貴要撒財(cái)駁務(wù)鎮(zhèn)事沈項(xiàng)（灶一更）脊財(cái)以務(wù)殲獨(dú)持立1叫.獨(dú)缸立習(xí)的碰財(cái)透務(wù)濫部送門2供.獨(dú)攪立貼的鍬做耐出協(xié)財(cái)欲務(wù)橫決虎策3后.獨(dú)強(qiáng)立趙的遼核味算稼體鉆系4亞.獨(dú)傾立湖的嗎銀僻行親賬免戶5布.獨(dú)屆立性納緊稅6發(fā).財(cái)忽務(wù)卻負(fù)現(xiàn)責(zé)肅人赴不神得冶在薦控敢股防股頃東瓶、站實(shí)望際填控喬制艇人匙及哲其補(bǔ)控塊制律的攜其無他絮企播業(yè)守中城擔(dān)憲任鮮除丙董材事哨、比監(jiān)元事憑以蜂外賺的螺其妥他駐職影務(wù)氏，雖不失得非在瘦控吊股傭股大東藥、退實(shí)扣際腔控傘制毀人和及啟其埋控種制固的富其辟他魯企機(jī)業(yè)矛領(lǐng)介薪敵；7義.財(cái)愚務(wù)漁人摩員仁不損得粥在努控什股之股乘東寶、萄實(shí)培際防控顏制店人跪及確其堂控皂制壘的參其暮他懸企胡業(yè)暫中遣兼厘職歪。I惕P沾O對弱財(cái)旗務(wù)創(chuàng)會(huì)棚計(jì)施的溉要御求（盜二捎）析關(guān)遇聯(lián)吼交盡易原順則枕：蠅盡覆量撓減告少佛、柴依駕法槽規(guī)觸范駕關(guān)梳聯(lián)弱交族易蜻往連往家與則公喪司畢的遭獨(dú)原立知性舟有說關(guān)給。規(guī)騰范萄關(guān)碑聯(lián)騰交侍易制谷度歉規(guī)犯范肯：寧決愿策懂權(quán)厘限門和墨程熄序性、涼回戒避蟲制喚度苦、終獨(dú)腦立法董般事紀(jì)監(jiān)駁督定追價(jià)剛規(guī)囑范戒：示公翁開畜、零公驕平堵、臣公塌正窮的歲交曬易魔原漏則體，希公圾允裹定贊價(jià)披腎露邪規(guī)宣范抬：塔按炊規(guī)送定陜充蟻分稀披鏟露(經(jīng)原常忙性葛和苦偶濱發(fā)磁性;決孤策鎖程萌序;獨(dú)杯立靠董江事愿的認(rèn)意瓶見)。鉛（覽新螺準(zhǔn)棗則愧：湯只毀有聽在述提欺供猴確水鑿浴證震據(jù)戶的竟情愈況葡下堅(jiān)，賺才贈(zèng)能初披澤露彼關(guān)自聯(lián)怪方刃交衛(wèi)易喊是己公娘平糟交權(quán)易蚊）I母P根O對體財(cái)宗務(wù)裙會(huì)氣計(jì)悔的拌要恒求（晉三及）盟資被金象占盛用慢和云對低外雷違慰規(guī)荷擔(dān)介保1燃.禁糾止述資做金陸占床用不懸得記有譜資衫金杜被頌控陽股指股叉東飾、捷實(shí)母際辮控陶制劫人朋及象其階控渠制令的蘆其稼他劉企巖業(yè)只以炒借款桂、析代就償衛(wèi)債母務(wù)嘩、蜂代軌墊撤款墨項(xiàng)害或顯者蝕其澇他耐方從式徐占名用柜的伴情妥形款。2列.不兼存堵在伐違余規(guī)陜擔(dān)最保《上種市滴公喬司拌章篩程器指母引》（2府0樸0框6）值第4話1條反規(guī)幫定姜：陽公購司料下辣列縮慧對疲外鼠擔(dān)保再行麗為,須啟經(jīng)禮股展東養(yǎng)大敗會(huì)絨審戒議弦通趕過梳。2透.漢1本鐵公寺司營及右本拾公朝司產(chǎn)控野股扇子鍛公導(dǎo)司間的忌對蚊外江擔(dān)字保而總呈額,達(dá)武到侵或嫁超園過最械近招一功期犁經(jīng)遣審史計(jì)翼凈擺資獻(xiàn)產(chǎn)廢的5夾0極%以選后目提艷供策的碎任努何版擔(dān)頓保茶；2蒙.摩2公獲司悟的泰對饅外躺擔(dān)長保岔總閃額,達(dá)疏到亞或棟超乞過樸最照近湯一圣期捕經(jīng)否審鐮計(jì)槳總誦資低產(chǎn)的3倡0永%以脫后素提濱供更的顏任踩何污擔(dān)明保品；2色.甲3為蜂資役產(chǎn)攤負(fù)殘債橫率宰超洞過7含0無%的悲擔(dān)披保泳對光象厭提逼供舒的免擔(dān)駝保蘿；2蘆.眨4單桂筆犁擔(dān)貸保載額股超挨過疏最篩近脹一箏期糞經(jīng)到審書計(jì)鹿凈烘資宵產(chǎn)1確0況%的殺擔(dān)鹿保攻；2觸.泊5對疏股蹦東止、蹲實(shí)斯際貿(mào)控拼制探人關(guān)及麗其炭關(guān)城聯(lián)愛方澆提鹿供獲的漸擔(dān)骨保析。I顫P涂O對牌財(cái)橫務(wù)靠會(huì)遼計(jì)竹的輕要號求（叛四戚）播稅碼務(wù)傘問休題1狂.審伯核煤要平求讀：（1）贊要晚求推提猛供芝三卡年宮一疲期肢的梳納萌稅央申狂報(bào)叼表決；豪稅刷收搬優(yōu)彼惠鵲提賤供摘有仆效執(zhí)的提證明示批被準(zhǔn)絞文箱件益。（2）蝴主隙管檔稅末收拿征剪管兔機(jī)溪構(gòu)炮出貝具窮的毫最促近處三副年箏一技期姿內(nèi)達(dá)發(fā)地行樂人停納鋸稅嫁情壁況的還證僻明陪。（3）茶主膀要雕稅葉種倘納東稅啟情邁況蝕的抗說倆明喘及埋注荒冊客會(huì)捉計(jì)等師客的典意防見企紛業(yè)進(jìn)稅踩收兼常嚷見待問微題:（1）闊欠宋交慌稅耳金寧較羊大雪；（2）暴因帽稅榮務(wù)集違古規(guī)響受組到涉稅雖務(wù)杰機(jī)鎖關(guān)僵的議處山罰務(wù)；（3）茂享比受糾了逐超羞越抵國濟(jì)家某政筐策窩范綢圍論的許稅砌收襯優(yōu)摟惠;（4）搬部刊分者收震入絡(luò)未藝入河賬綁，撕可另能賴存禍在拒偷搜、民漏或稅型等量違羊法臘行偽為;I裳P侮O對騾財(cái)民務(wù)惠會(huì)席計(jì)仔的鎖要購求2竹.稅中收償優(yōu)各惠鐘的宰把竊握根釣據(jù)郵國賓發(fā)牙（2文0沾0脾0）2號萍文《國飄務(wù)鵲院飽關(guān)榨于首糾駛正貧地著方率自鑄行糟制殃定蔽稅寺收蘭先盆征戚后淡返撿政圾策傾的饅通咐知》，皇除老經(jīng)呆國晃務(wù)敵院培審眉批恭的猴外妄，適只掘有奶符快合鉆現(xiàn)噴行熄稅貼收爸征叼管鳥法是律朽法臂規(guī)攪規(guī)戴定魂的頂稅腹收吊減熔免盟與蝴返瞧還紐奉才葛是害合扶法螞有計(jì)效避的I泡P乳O對廊財(cái)晃務(wù)荷會(huì)駐計(jì)松的合要舍求3黃.常轉(zhuǎn)見傳稅訓(xùn)務(wù)轉(zhuǎn)的飯技友術(shù)挎性志問挽題:（1）演有距限脾公語司米整軟體庭變梅更腸股且份日公樂司握，咽凈懇資妹產(chǎn)綠折融股且的油納讓稅遇問吉題《國嘆家起稅搶務(wù)抵總滔局箭關(guān)恢于火股姥份痰制趕企欲業(yè)擺轉(zhuǎn)星增腹股教本完和浸派邀發(fā)撞紅羞股弊征店免俱個(gè)融人碼所怒得載稅致的椒通守知》（樂國仗稅導(dǎo)發(fā)[遷1鮮9私9褲7斧]些1昆9超8號黎）《國概家特稅用務(wù)哨總衣局盟關(guān)余于乎企賄業(yè)瀉股竊權(quán)幼投植資深業(yè)牽務(wù)裝若組干招所那得問稅誕問摘題抖的喬通招知》（恒國為稅泛發(fā)〔撐2明0訓(xùn)0梳0陵〕夏1臨1侵8號麥）（2）岸企呢業(yè)磁改持制想時(shí)問將偏產(chǎn)土權(quán)嫂以醬股躁份稱形宗式篩量余化怒到錫個(gè)斷人還時(shí)柔繳徹納壩個(gè)汽人濕所例得垮稅補(bǔ)問招題《國折家箏稅閘務(wù)遲總獵局渣關(guān)唉于鄙企陰業(yè)攜改跟組減改立制聚過些程港中貓個(gè)威人榆取靠得苗的告量霸化榜資鳳產(chǎn)終征灰收抄個(gè)亞所撐得鍋稅啦問填題圖的換通泛知》國兆稅弱發(fā)[醬2友0視0向0朱]胡6效0號《國頓家耗稅限務(wù)撥總滋局希關(guān)能于盒聯(lián)途想壤集倦團(tuán)挽改崇制江員桑工哪取尺得象的聯(lián)用經(jīng)于已購趙買森企娘業(yè)禿國均有僚股往權(quán)彼的娘勞釀動(dòng)俊分悔紅抹征肥收駐個(gè)叮人劉所網(wǎng)得打稅欲問鄙題炊的對通館知》國談稅慌函[趕2矛0加0鎖1法]脊8某3拖2號I菌P今O對痰財(cái)這務(wù)記會(huì)葵計(jì)添的乒要士求（3）屠科某研斗機(jī)陡構(gòu)東、先高啄等負(fù)學(xué)焰校謝轉(zhuǎn)畏化蘋職訂務(wù)務(wù)科器技役成蠟果境以蜜股鍬份蕉或甲出資杜比桌例頭獎(jiǎng)新勵(lì)耍個(gè)轟人驗(yàn)時(shí)塘是蹲否很可朝以悼免芹繳結(jié)個(gè)埋人動(dòng)所伏得償稅泊？《關(guān)撕于校促北進(jìn)啞科孤技腿成濱果臣轉(zhuǎn)?；糜新旉P(guān)察稅唉收割政獸策頑的冰通辟知》（旁財(cái)只稅[割1肥9救9克9俗]賊4遼5號折）（4）簡企捷業(yè)粗改亞制瀉設(shè)蓬立確時(shí)起如等何尊繳貿(mào)納勵(lì)增劃值筋稅綱和邀營綱業(yè)滿稅遲、枝土且地粒增嬌值孝稅鄭？《國妄家嚷稅襖務(wù)填總停局彩關(guān)勾于展轉(zhuǎn)叢讓賊企笑業(yè)枕全曬部圈產(chǎn)挪權(quán)織不耽征爹收蝦增揉值僑稅厚問陽題輸?shù)呐攺?fù)》（婚國遭稅廚［2設(shè)0反0只2］4熊2薯0號賺）《財(cái)和政村部拘、劣國蛙家坊稅哭務(wù)動(dòng)總侍局讓關(guān)常于估股誕權(quán)芝轉(zhuǎn)劉讓墨有陡關(guān)字營絨業(yè)悟稅械問硬題娛的蠟通英知》（嘉財(cái)疼稅[京2奸0份0稍2填]針1蛛9襖1號嚴(yán)規(guī)敗定蓮）I磨P很O對見財(cái)尖務(wù)色會(huì)獄計(jì)圓的竟要臣求（5）續(xù)企業(yè)業(yè)瞧改評制突重罪組失有安哪節(jié)些龜契認(rèn)稅疾減拐免涌政悅策秒？《財(cái)瀉政顯部夕國叼家狗稅科務(wù)錯(cuò)總嬌局饞關(guān)日于寬企劣業(yè)描改譜制器重筆組唇若礦干真契贏稅墨政套策賓的煩通擁知》傲(財(cái)望稅[憲2喬0北0小3股]帽1濕8萄4號)《關(guān)糖于會(huì)延戚長址企憶業(yè)耳改召制打重省組潑若蓋干就契脅稅喜政裁策吩執(zhí)螞行毛期所限酷的戶通擁知》財(cái)私稅[結(jié)2巡壽0慎0桿6移]欠4斬1號（6）橫會(huì)羨計(jì)舍政零策悟、貧會(huì)浙計(jì)鉗估虹計(jì)群變斧更戴影鎖響贏利醫(yī)潤健涉系稅送處勇理因騎合端理虧規(guī)冶劃飼擬費(fèi)上堅(jiān)市裹企尸業(yè)脹會(huì)正計(jì)枝政捐策補(bǔ)、紫會(huì)艙計(jì)比估符計(jì)仙而扮影確響華申柄報(bào)翼期概間澆損乏益僵（婆如悶利就息國資私本陷化攪、濤折呀舊斬費(fèi)系用亡）網(wǎng)，禍按餡申覺報(bào)僚報(bào)鉛表稠各韻期概利溪潤扯總廣額崖以貪適蔽用蚊稅咱率久計(jì)宜算蓄所須得狀稅汗。（7）及公怒司跳改士制峰時(shí)快資搜產(chǎn)婦評遷估救增李值臥的吳稅先收拌處謠理I頃P乖O(shè)對萄財(cái)菜務(wù)炒會(huì)答計(jì)漸的艙要撐求（投五坑）深近冊三陶年真內(nèi)掉無念重帝大噴違崖法燭行戀為字，消財(cái)漂務(wù)波會(huì)互計(jì)旋文渴件劉無扔虛國假逼記奴載聲。包靠括擦公茶司期在較最贏近3年答內(nèi)艱的洲重哪大詠違解法林行這為穴，蜂也蓬包口括鞠公敵司3年胳前踩是否級存廳在分對努公堆司巧未捆來抵產(chǎn)擇生剝影括響寬的拖違裹法取違跪規(guī)畢行外為到。一腎般喊認(rèn)荒為紙重不大重違季法班行勸為糊是吧指尋被績行揭政裝處增罰勸的揮實(shí)獲施冬機(jī)穿關(guān)可給讀予稱罰懷款以閑上頁行溉政專處緣瑞罰吊的隙行生為未。如傅被巷稅亦務(wù)邁機(jī)鞭關(guān)趨稽踩查滿并社出殼具《稅膽務(wù)衡處寇理療決夫定捐書》，字補(bǔ)六繳邊大燭額焰稅款凡。倉可做能功會(huì)妻被肉認(rèn)筋為侄是哲重湖大笑違默法務(wù)行大為基從渴而少對將發(fā)角行確構(gòu)雪成舟障使礙蓋。原派始眾財(cái)謝務(wù)能會(huì)衡計(jì)湊的匠虛向假晃記敲載任，費(fèi)經(jīng)苦會(huì)封計(jì)假師解審隆計(jì)犯調(diào)擦整百。興如襯果無該拿類架事項(xiàng)絲式重吸大拋，托審柄核綿時(shí)傾可斤能遇被拌關(guān)耍注喘。I哥P舅O對贈(zèng)財(cái)刷務(wù)蔽會(huì)面計(jì)爐的段要歪求（且六醬）燭或繭有劍事樹項(xiàng)不茄存猴在杜重誘大電償賭債籍風(fēng)昨險(xiǎn)腿，懲不柴存學(xué)在安影舊響阻持賤續(xù)羨經(jīng)嬌營鞠的坡?lián)”２ā⑷f訴逃訟增以乞及綿仲蔥裁侍等聰重迎大唉或黑有王事疲項(xiàng)上。（牧七紀(jì)）堡控清股伸股銀東猴或宰實(shí)恭際買控厚制邁人敏的關(guān)財(cái)感務(wù)耽狀蠅況欠對經(jīng)發(fā)齡行冤的仔影駁響閥。《首切次擋公梅開掌發(fā)亂行顧股脖票妻并景上顧市坐申魄請殊文昏件圾目瘋錄》要應(yīng)求片提晉供玩：發(fā)表行摧人陪大侍股牲東此或較控孟股扎股汽東塊最皂近滴一畝年?duì)考凹滓皇テ趧诘亩d原廳始吧財(cái)泰務(wù)犯報(bào)惜表返及晝審煮計(jì)辱報(bào)以告I贊P玩O中祥若最干協(xié)會(huì)豆計(jì)旗與捉審絲式計(jì)汁問貓題一蠅、I目P勒O需暑要鼠出皂具紗的避相蝕關(guān)穴財(cái)哪務(wù)饑會(huì)區(qū)計(jì)論報(bào)板告二厭、牢股池份膝制匆改項(xiàng)制被過幸程陡中抹的澤財(cái)敘務(wù)遷會(huì)確計(jì)永、轎審液計(jì)臂問肝題因稅砌收飯?zhí)庰B(yǎng)理I搖P塔O中條若備干賓會(huì)覆計(jì)街與侄審配計(jì)欣問蠢題-脫-財(cái)浸務(wù)炭會(huì)小計(jì)物報(bào)縫告一朝、I臉P優(yōu)O需次要脖出盲具胸的該相龍關(guān)烤財(cái)經(jīng)務(wù)夜會(huì)讀計(jì)法報(bào)早告（鍋一類）耍有知限鳥公瞎司景整院體縱變敞更躍為迅股翼份炕公膀司始驗(yàn)顏資陽報(bào)可告譽(yù)（岡凈族資詢產(chǎn)企折封股鵲）C共P蠅A：鑰審許計(jì)續(xù)、熔驗(yàn)顯資挺、許協(xié)梳助昆財(cái)呢務(wù)忍規(guī)國范（蘋二遲）徹三廟年范一擺期兔財(cái)喊務(wù)慨報(bào)鼓表每審嗓計(jì)澤報(bào)察告C穴P五A：錢股束份情公癥司倦運(yùn)輔行序中伴的眼審麻計(jì)屯、監(jiān)上頑市啟輔乘導(dǎo)辨（犯保埋證廣無氏保杏留旁意勒見咬報(bào)丸告驅(qū)）（谷三拿）責(zé)擬森收插購供資胳產(chǎn)徑在禽內(nèi)蹈的粥三獻(xiàn)年乒及墊一珍期貫備霧考藏（籮合年并但）旋財(cái)著務(wù)堤報(bào)興表以之闊審批計(jì)啦報(bào)惑告襖（羞適點(diǎn)用撇于肚換內(nèi)股臘合呼并+整保體浸上航市粗）（卸四昨）烏擬括收友購圓資什產(chǎn)脹（竹包聞括電權(quán)唱益駐）殃最療近趟一茂年衰及妄一跑期邀的瞇審旋計(jì)倒報(bào)幫告我（茂適梁用矛于哭募謙集魯資瘦金積收礎(chǔ)購裕資移產(chǎn)博或謊權(quán)毀益奸）（騙五婆）鍋盈必利燦預(yù)騎測辯審秤核殿報(bào)鍋告輝（柱若宏發(fā)兵行韻人滴編烏制鬧盈俊利魄預(yù)辟測哈，熟一刷般而不咐做?。㊣賺P件O中茅若臘干睬會(huì)得計(jì)茶與瞇審巨計(jì)芬問惑題-域-財(cái)左務(wù)棕會(huì)若計(jì)掃報(bào)篩告（繁六齒）雀內(nèi)剛部課控打制擔(dān)鑒鍋?zhàn)C燦報(bào)滲告董（派內(nèi)訪部季控始制扒自鄙我廢評慰價(jià)黑報(bào)節(jié)告燙）（妥七紀(jì)）句非租經(jīng)蘭常砌性直損塑益雙專僑項(xiàng)池審著核吵報(bào)合告蠻（若專鋤項(xiàng)剛意斤見與）（義八盆）剩主均要兇稅克種達(dá)納點(diǎn)稅動(dòng)情茫況邁專杰項(xiàng)墓意夜見（伶九巡壽）祖原這始店財(cái)日務(wù)往報(bào)明表很與嘆申憐報(bào)醫(yī)財(cái)聚務(wù)牽報(bào)艘表更的抹差責(zé)異影情隸況情專續(xù)項(xiàng)貴意耳見（尊十鐘）促執(zhí)象行隸新住會(huì)寄計(jì)覆準(zhǔn)慮則仗備狗考熄利漫潤齒表稅審樓閱期報(bào)猜告（掌十罵一挎）拖控餅股牙股違東嫂或娘大啄股慎東箏最課近騙一卸年徹及挖一晨期希審?fù)苡?jì)摟報(bào)選告（腎十浸二敢）牌證互監(jiān)景會(huì)附反妄饋霜意寸見古的穿答撇復(fù)（射十簽三豬）屬會(huì)禮后絨事痛項(xiàng)岸的傾專龍項(xiàng)堆說喇明獵（括承桐諾礦封螞卷境至奸發(fā)啞行港前捉）（麥?zhǔn)鬯奶瑁┵Q(mào)其吧他芬相鳳關(guān)頸業(yè)廈務(wù)贈(zèng)報(bào)血告爆或年聲跳明砍，經(jīng)如址招洽股惑說躁明算書傷引屑用議審購計(jì)介報(bào)提告熔及盤其虧他忙報(bào)鎮(zhèn)告稍之老聲療明（切十款五竄）耍募前集替資框金越到窯位猶驗(yàn)手資綿報(bào)丑告I胸P朽O中盟若壟干灶會(huì)度計(jì)慣與政審機(jī)計(jì)舉問物題—股腿份橫制謙改撲制二略、志股偷份揚(yáng)制少改蔽制擔(dān)過渣程妹中老的緣瑞財(cái)偉務(wù)滲會(huì)蠟計(jì)錯(cuò)、系審震計(jì)停問壟題（普一警）碧股擋份擋公很司案設(shè)倦立乖方熊式1、格發(fā)邁起幸設(shè)剩立—標(biāo)姐準(zhǔn)倚發(fā)疼起辜設(shè)涉立葵、什部擇分夜改旋制睬、泥整斥體銅改肉制錘、殼合草并耕改潛制2、含整胡體鑼變惠更—有僵限王公收司旦依甚法禍整滲體鳳變際更問股戰(zhàn)份俊公閘司3、長募腫集逝設(shè)忌立—公柏開名募虎集付設(shè)農(nóng)立（首二籠）澡股午份婚制錫改似制孤審捷計(jì)1異.股脾份析制見改棟制珍審睛計(jì)本要坦求（1）接審料計(jì)砌期左間丹根堤據(jù)橡上置市示方戒案預(yù)確壺定竿，撓有兄可議能彈是服一府年肚一吃期駝、糖兩唱年害一纏期即、勒三授年必一閑期樓；天但呢外錢資頭企形業(yè)擴(kuò)明彈確誕是呢三蹲年壁一夏期注傾：趟有鳥可踐能尤隨襪著開各止項(xiàng)量工耍作輛的獸進(jìn)偵程堤，電基虧準(zhǔn)耕日賭發(fā)凍生歇變臥化（2）遍審閱計(jì)旨對息象子：栗至雞少避包伐括社資巷產(chǎn)彈負(fù)勻債安表注姨：遵建躍議吼為半四竄張茶報(bào)跳表娃，歲為與申庫報(bào)暢材絹料嗽提齡前會(huì)做造好繪準(zhǔn)布備I魂P(guān)哲O中軋若丸干軋會(huì)酷計(jì)違與注審穴計(jì)導(dǎo)問籃題—股隔份圖制沙改丈制（3）湊審乘計(jì)鍬基兵準(zhǔn)萍日絮的辨確激定從民法考律驢角匪度何看燦，袍一朗般袋要救求袋股劣權(quán)奸結(jié)娃構(gòu)飼調(diào)論整偽到型位從押財(cái)尾務(wù)原角聽度巡壽看寶，朗凈邀資條產(chǎn)景中根基予本兔上污不紅存乖在麥影伸響淡股倦本缺到搏位進(jìn)的尿因爆素翼，牌如膜存濫貨恐的啞盤土虧石、填待判處鈴理份損攤溢穴掛冊賬籍、電對恢外鏟擔(dān)程保宰損績失陣、肅未場決泡訴織訟掘、翠股睜東耍抽叢資證等針；抄否慮則癢造帥成梅股招份校公穗司洲設(shè)溜立較的戒先到天喬缺浙陷息。存筒在憤大技量淡未恥決拔事義項(xiàng)稠時(shí)稼最澇好娛推秋遲（4）紫審慣計(jì)飾意屬見抵一爆般孟情度況承下貌應(yīng)跟為俗無返保塑留樣意囑見繩，孤且晶盡格量張不伸帶浸解體釋競性糞說亮明―牲―保廉證記股條本街到國位賀。要腿求臥股世份巡壽制財(cái)改沖制他審談?dòng)?jì)削必丈須哨先漂解鋪決咳問臟題紗，刻后鍬出某具繁報(bào)頓告覆，姜不澤再嫩是逃單擋純碧的礙審爹計(jì)爸。（5）薪適描用待的耍會(huì)念計(jì)蔑準(zhǔn)縮慧則庭一賤般股按題照的申炭報(bào)緞材府料矮（糧上好市工公軟司仍）膀的奇要斜求瓜進(jìn)墨行（6）黃附山注詳披亞露秘的絮要章求選要籠按敞照奔申僵報(bào)瘡材態(tài)料境（幅上卸市蘆公籍司?。┞哪樢砬蟛∵M(jìn)凝行靜，鍛參迫照恐證朗監(jiān)谷會(huì)算編坐報(bào)麗規(guī)賺則1松5號炒，主必選須徒重魂視妹報(bào)憤表箭項(xiàng)謹(jǐn)目宵的犯波古動(dòng)語分略析I歸P墨O中滿若雪干豈會(huì)服計(jì)螺與跳審畜計(jì)電問灣題—股盜份筋制弓改強(qiáng)制（7）兵審閃計(jì)冤的甲結(jié)涼果次必見須糊考音慮權(quán)與塔申奮報(bào)開材文料她相忠銜燃接稿，捕也棍就準(zhǔn)是慘說紫，咐同睬一挪期草間齊的秀數(shù)挽據(jù)元前公后旋應(yīng)非該彈基漁本柳保共持胸一否致（8）稠改扣制他審團(tuán)計(jì)膜過架程扣中脫會(huì)灶伴謹(jǐn)隨斗著貫大膊量危的歷財(cái)廚務(wù)款規(guī)哨范秋工恰作（9）戰(zhàn)審攜計(jì)稍過社程警中趴會(huì)艘計(jì)掘師鄰會(huì)先更糾多渾地必與尸律廁師偽、稈券禽商槍等寸?；螛I(yè)傭機(jī)您構(gòu)袍進(jìn)尤行只合彩作讀，逝大奮量扶事狠項(xiàng)士的笑結(jié)勒論闊需筑要頭三棍方捷保捏持廣一躲致（1慈0）漿對瞞前仁任排會(huì)毒計(jì)耐師王的游工銷作器，迷除恐非販?zhǔn)侵灿写俺滢o分查依州據(jù)線能罰信窩賴焦的球，練一全般停均價(jià)不萌信沾賴罩前療任燥注甲冊和會(huì)錦計(jì)拔師工的賠結(jié)戴果I紗P盡O中壩若箱干嚼會(huì)握計(jì)跑與哲審逗計(jì)剃問陰題—股骨份秒制圖改膊制2寫.股米份慚制溜改效制啦審野計(jì)德的記特算殊輸考嫌慮（1）悉實(shí)報(bào)收剪資睛本必恐須賤從倉有較限護(hù)公鄰司按設(shè)彈立雙開偏始優(yōu)逐迫筆在查拴證必嬌須嫌將荷股培權(quán)絞變購更采的完法尊律讀資俊料桃、順工淋商曉登紙記身資山料值、把驗(yàn)寇資驅(qū)報(bào)其告厭與輛實(shí)巨際立出廟資傭記烏錄寨相憲結(jié)熄合隙進(jìn)恐行染考芳慮拜，遙如禽有船差鄉(xiāng)豐異汪，橋必緣瑞須績與術(shù)其欣他迎中照介擠機(jī)邊構(gòu)耕協(xié)耀商揉，串確獲定巷正擦確活的徹線蹈索巨，葵并船相黎應(yīng)料進(jìn)煩行兆調(diào)撲整叼，摟必糾要敞時(shí)信，麻做云好淋出冷具慢實(shí)鎮(zhèn)收盤資執(zhí)本膚變峰動(dòng)痛情膨況慢專平項(xiàng)若說霉明惹的很準(zhǔn)固備關(guān)唯注減大閘股行東魯是曠否悼發(fā)覆生榴變?yōu)母麵際P踐O中眉若程干柜會(huì)蠻計(jì)睬與素審報(bào)計(jì)把問贈(zèng)題—股記份董制歐改版制（2）胸資援本吐公滲積域、辨盈挪余戚公肯積必溝須每從萬有仁限鈔公永司振設(shè)榴立面開獵始叔逐笨筆眠查懷證對蓄于搞每種筆預(yù)記慢錄稿必夏須落找約到肯相肢應(yīng)隔的乏依至據(jù)訴，牙包隱括劑協(xié)輪議肆、惰文小件隊(duì)等關(guān)粉注裝資因本股公攜積景的投權(quán)雨屬腐是至否榨屬摸于此公管司羨股保東賀所卷有槐，殲如音免蠻稅胡形槐成訂的陸“充國繡家將扶夫持靈基濁金抹”額、期專臉項(xiàng)紀(jì)撥寧款錘形餓成損的塑資戀本謊公左積疑等I蕉P徒O中拉若誰干百會(huì)柴計(jì)援與盡審惜計(jì)版問掩題—股駝份絡(luò)制蝕改般制（3）盼固墨定采資顯產(chǎn)1）恨是怠否膀存盤在對袖于元最膝近教一同期胸期貫?zāi)┥缡菨O否窩存做在莊，率可呈通緩過溝盤右點(diǎn)具確番認(rèn)費(fèi)，婆但夸對風(fēng)于遵以底前撐期祖間找期辛末陪固懷定舅資仇產(chǎn)槳是蠅否形存帆在京，享可管以保通參過叮以選下棕程貞序怕來劃驗(yàn)阿證頸：以毒前哄年柜度虹的器抵蟻押宗資篩料中，案證難明武當(dāng)便時(shí)狠固梯定各資艙產(chǎn)替的蠟存澤在主箱要歌設(shè)修備呈通植過所與竊經(jīng)慈營串資槳料獻(xiàn)的躍相判互聾印本證駐，掌證速明葵實(shí)型物他資末產(chǎn)監(jiān)的服存紐奉在絮，破如鄭關(guān)凡鍵烈生澇產(chǎn)律設(shè)村備鋸與筒產(chǎn)螺量既、金銷墊量睛進(jìn)掀行據(jù)相大互徹印伴證預(yù)（幣與杯生詞產(chǎn)咬線木直梁接快相犯關(guān)帥）若潔無仁其帖他四證申據(jù)蟲表廁明套前遵兩寶年墊末篇實(shí)戀物臘不擾存唉在崇，六則扭認(rèn)玻可全實(shí)鍋物傻的僚存墨在I假P剛O中鹿若糠干鋪會(huì)別計(jì)龜與距審殺計(jì)巷問緞?lì)}—股成份居制繭改妖制2）底原書始害入筐賬故價(jià)巨值廉的廟確察定對缺于顯大鐵金攀額極的份設(shè)狂備漲、變房開產(chǎn)壺，掛提良供歐原抱始遵的居入沸賬收合烘同石、碎發(fā)析票腹，隙并右結(jié)粗合知公悟司沈賬上面拆的悅持氣續(xù)勾變雨動(dòng)謙情見況案，兩確展定構(gòu)入譽(yù)賬鈔的帳價(jià)士值示（牌哪糠年咸買礎(chǔ)的榆查取到代哪櫻年.貸)3）圍固吸定壞資盲產(chǎn)向入徑賬瓶時(shí)艙間歡的育確刮定蒙：秒及扎時(shí)拿結(jié)樹轉(zhuǎn)雷固灑定摔資計(jì)產(chǎn)除漫了榴查攝驗(yàn)脊發(fā)梁票遲以胡外樓，漂應(yīng)塞結(jié)腹合蠻以融下蓬內(nèi)擱容椒判誓斷鉛固統(tǒng)定鵲資畢產(chǎn)庭入椅賬剛時(shí)油間關(guān)居鍵夸生堂產(chǎn)杜設(shè)農(nóng)備吹（恒或蓬整現(xiàn)條瞧生看產(chǎn)錢線煎）身與改產(chǎn)僅量集增棗加報(bào)時(shí)搜點(diǎn)摟的皮關(guān)辯系爺、已設(shè)翁備叢安東裝路驗(yàn)記收填的女資懶料火、亦房臥屋什與概設(shè)歸備白的晝安須裝仔時(shí)箏間(房堆屋鄉(xiāng)豐預(yù)仿計(jì)忙完?duì)薰か@時(shí)田間漸不磚晚車于呀設(shè)辨?zhèn)錄]安贏裝攤時(shí)鞠間I波P惠O中晉若階干益會(huì)讀計(jì)退與多審乒計(jì)茅問丘題—股界份而制杰改掌制（4）題在壤建血工破程對礦于圓最均近算一謀期芳期猛末帽是貿(mào)否喂存權(quán)在傅，包可野通賽過濱盤牢點(diǎn)恭確羨認(rèn)轉(zhuǎn)，靜但采對喊于陵以爹前麥期微間泄期愈末運(yùn)在然建喘工絨程匆是歪否浩存噴在喪，離可磁比育照詢固指定導(dǎo)資見產(chǎn)攪的林方激法劍進(jìn)謠行（5）練往妹來碌款晶項(xiàng)對披于暖往霞來遇款腫項(xiàng)管的構(gòu)函竊證危，掀可勁選隨擇閣最女近鋼一修年雖一競期妻或翅最學(xué)近遷一兼期準(zhǔn)進(jìn)奮行革函慨證雞（欣視覆一援期辭的港時(shí)濕間召長據(jù)短匪而劫定牌）磨；加對夸于作前斷兩統(tǒng)年什末員往填來銜款相項(xiàng)希余蛛額勉的披確春認(rèn)負(fù)，嚴(yán)可齒采藥取歉以付下屯方會(huì)法產(chǎn)進(jìn)撇行居查蜘證每犁年爆末求的悄余郵額宰是邁否慢已倍在蟲期雁后高結(jié)得清爹，愈包句括梳應(yīng)猶收鞠賬格款篩的總收切回祥、故應(yīng)窩付厘賬困款?yuàn)^的囑支匆付正、棕預(yù)緣瑞付旋預(yù)熊收筐賬婚款斤的際結(jié)戲算插等想；蛛如掠期頸后辱已字正污常溉結(jié)重清侍，方可占基蓮本宇認(rèn)僻可素其弄余沫額通水過受兩唇年檔一舊期輸期砌末螞余開額辜、洽相融關(guān)釋周蔬轉(zhuǎn)嫁率株的畜分井析竟性匹復(fù)郵核宰，仍確鑰定負(fù)是螞否只存小在參嚴(yán)吹重煮異扣常篇的條情音況沖及孩項(xiàng)棕目筆，諸對勸其私進(jìn)艷行館重值點(diǎn)暴查千證師其懷增粘減古變吉?jiǎng)诱襞c駁業(yè)售務(wù)版的雨增漢減波變監(jiān)動(dòng)對株于咬前服兩階年知一棵直雞未哥發(fā)課生猶變也動(dòng)杏的仿項(xiàng)辨目劈燕，漫應(yīng)豎追武查懲其暗形幅成折的羊原腹因牙，蒙并褲確買定物是分否唇發(fā)相函I園P秧O中棋若宗干間會(huì)厚計(jì)檔與蔬審忠計(jì)墾問庫題—股睜份阻制順改盜制（6）月存夾貨對嗎于墾最裕近蹄一前期釋期片末肥是刑否陶存吹在前，棗必醉須球要司通鄰過少實(shí)樸地駕全給面無盤呼點(diǎn)滋確紹認(rèn)帶，鴨但凡對專于咱以剛前之期客間抹期掃末笛存完貨純是我否掃存允在參，讀可葛以倒通奮過啦以米下車程縫序德來起驗(yàn)史證胞：取榮得柜前鎖幾風(fēng)年帳有托關(guān)翠實(shí)妖物撐的國盤渣點(diǎn)玻資渾料導(dǎo)，恩判寫斷臥是本否取有招當(dāng)游時(shí)象實(shí)書物正不聚存藝在貿(mào)的硬證填據(jù)煎（優(yōu)第蘆一榨次順盤青點(diǎn)窩的乎話糖，稀嚴(yán)嫌格紡要目求憐）根肯據(jù)強(qiáng)前橋幾遲年乓的愛收嶺、西發(fā)撇、皮存彎資貌料參，囑判趙斷守是夫否腸能設(shè)確注定舉前陽兩登年隆不殿存怒在趕的飄情罰況根瓜據(jù)杜期天后疼的否生訴產(chǎn)魄經(jīng)獎(jiǎng)營源和澤銷勸售柄情瘦況絡(luò)，繡判帽斷灰存貪在烤的詞可囑能訂性根無據(jù)但生投產(chǎn)泥規(guī)發(fā)模培和升經(jīng)鏟營錘規(guī)剃模北，棉判學(xué)斷誰期負(fù)末遷存霞貨嘉存默在叉的鹿合霧理土性異策地寺存哲貨桐的朱存估在插性I矛P抵O中決若秀干鐵會(huì)復(fù)計(jì)騎與濃審捕計(jì)撞問奇題—股房誠份幻玉制舊改枝制（7）艱營賠業(yè)漏收癢入1）頓收泊入尾確黃認(rèn)急方蛾法必炮須歌在茶了丈解壓公天司搏對驢外蔬銷碼售前的縣流本程裝、列風(fēng)綠險(xiǎn)雕的才轉(zhuǎn)婚移綁、旋票良據(jù)刊的滴流謊轉(zhuǎn)誼后散，露與堅(jiān)公犧司鬼進(jìn)灶行目充像分程溝珍通皺經(jīng)打后殘，脹重拼新彼厘駱定濃正含確運(yùn)的隸收律入物確滅認(rèn)稼政毫策矩；拳（縫具否體搞，獄不聽是咸收曠入塌準(zhǔn)龍則雨的富籠園統(tǒng)似政決策衛(wèi)）尤駛其可是吵特灶殊對行暑業(yè)負(fù)或佳特閘殊總銷健售撿行環(huán)為僅，氏如扁建敲筑撐工扇程矮行么業(yè)倆、瓣軟鬼件論行如業(yè)紅、州房秀地推產(chǎn)斥行盾業(yè)揪，曾帶趨安供裝歇的彩銷擦售盜行予為朱、浴出壁口撫銷滅售許行膛為旋等2）懂收車入印變刊動(dòng)胡合贈(zèng)理嫌性明判竊斷與滾生輕產(chǎn)紅能隔力尿的扁配貧比電、納行淘業(yè)候發(fā)億展蔽的望趨兩勢能以悟及份公廚司炮的禍行笑業(yè)墾地栽位墊、名各帳年描單走價(jià)狠的晶波諷動(dòng)孝、戒主諷要致客崗戶權(quán)的氧變稍動(dòng)I末P盡O中瘋?cè)魲澑晒駮?huì)拋計(jì)陳與冒審區(qū)計(jì)誓問喬題—股栽份旁制稻改銹制（8）心主煩營趟業(yè)疊務(wù)斯成沈本1）斯成齊本端核輪算劣方鐵法糟的千確示定2）截對妹于睬重博算融成駕本吊的扶復(fù)尤核實(shí)循物鎖的競收砌、賓發(fā)取、明存吳是故否相合鉆理蝕，雖最沒后儀一忙期利末響與導(dǎo)盤喪點(diǎn)合是散否喊一躲致各暈期簽成從本久的寇料宰、釋工疫、括費(fèi)織組鴿成匪比后例舉變禮動(dòng)醫(yī)是樸否搬很快大I少P丑O中舅若臂干擇會(huì)害計(jì)幫與回審解計(jì)優(yōu)問忽題—股葵份權(quán)制綢改芹制（9）虜毛順利終率―的―證找監(jiān)誘會(huì)呢審吉核脾的峽重制點(diǎn)蔽之堵一對偶于脂毛糕利帳率檢的叫波餅動(dòng)彈，伍必邁須視找脈到棒真言正極的屑原撐因百，唯包秀括閃從蔬產(chǎn)縫品虜結(jié)伶構(gòu)嗽變揭動(dòng)甚、姻銷亞售惑單倉價(jià)厭變孕動(dòng)資、怎原裕材楊料談價(jià)糞格會(huì)波松動(dòng)他、諷成維本革構(gòu)剝成孝變閉動(dòng)引等避方短面皂來猾分莖析（1根0）班稅幟收贏審餓核―臟―證允監(jiān)質(zhì)會(huì)謎審張核限的朵重鴉點(diǎn)銷之躁一取雄得劈燕公型司女三淋年池一食期陵相跑關(guān)纖的拾稅定收安政賄策掘，違并胳將潑上魚述添政列策肉由岸當(dāng)漲地葉稅隔務(wù)所機(jī)儲(chǔ)關(guān)辛進(jìn)塌行畜確披認(rèn)取忠得墳公貴司職享超受針的菠所厭有冊稅鑰收聾優(yōu)禿惠德政婚策姨的依文膜件零，愿判薄斷招上偷述壇稅抓收然優(yōu)篩惠賠政丹策卡是野否為符桂合獄國攪家虛的胞相大關(guān)不規(guī)職定擠，擋是獅否彎存證在來越?jīng)鰴?quán)竄或算違愧法鹽的脂稅員收暗優(yōu)出惠抹政病策I險(xiǎn)P紐奉O中粒若按干螞會(huì)癢計(jì)幟與號審辦計(jì)搞問沉題—股唯份嬌制酷改暗制對降于周審悔計(jì)絕中女調(diào)郵整囑增腰加漢的施稅裁收幟處嚇理傘，亂應(yīng)萄由六企供業(yè)研逐鄰一善確因認(rèn)毫，炕并而及多時(shí)商申侍報(bào)動(dòng)繳朋納默，御切序忌供變午成饑長匆期賴掛頃賬浪；搏同枕時(shí)鐵需中要因與蝕稅閃務(wù)鬧機(jī)猜關(guān)管進(jìn)零行畏協(xié)預(yù)調(diào)另，馳是冷否流允兵許線補(bǔ)裕申脈報(bào)栗，裁且符不祝繳槽納只相援關(guān)頁滯傳納慮金對拿于湊審贊計(jì)坦調(diào)燃整菌減括少脅的語稅假收愈處想理捐：國詠產(chǎn)聲設(shè)遭備揚(yáng)抵確稅域問羨題縮慧：影（喜歌陵?duì)栭喡曉鷮W(xué)閉、纖飛沃馬濫國老際允：才所調(diào)得蠅稅淘