企業(yè)財(cái)務(wù)報(bào)告與改進(jìn)問題

企業(yè)財(cái)務(wù)報(bào)告及其改進(jìn)問題中央財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院楊金觀

企業(yè)財(cái)務(wù)報(bào)告一、現(xiàn)行財(cái)務(wù)報(bào)告模式的歷史演進(jìn)二、我國的財(cái)務(wù)報(bào)告體系三、關(guān)于企業(yè)財(cái)務(wù)報(bào)告的改進(jìn)一、現(xiàn)行財(cái)務(wù)報(bào)告模式的歷史演進(jìn)現(xiàn)行財(cái)務(wù)報(bào)告模式是在財(cái)務(wù)報(bào)告的演進(jìn)中形成的。它由財(cái)務(wù)報(bào)表和其他財(cái)務(wù)報(bào)告兩部分組成。財(cái)務(wù)報(bào)表是復(fù)式簿記發(fā)展到一定階段后的產(chǎn)物?，F(xiàn)代財(cái)務(wù)報(bào)表三表體系，是從一表體系、二表體系發(fā)展而形成的，其中每一步的發(fā)展，都是經(jīng)濟(jì)環(huán)境變遷和信息使用者信息需求改革的結(jié)果。

（棒一瞇）甚資旨產(chǎn)蒼負(fù)巧債沸表賤階悟段（托二乖）床資壤產(chǎn)刃負(fù)馬債舒表敲、元收笛益恥表賴（竭或合利術(shù)潤企表覺）遷階悅段（矩三催）襪資籮產(chǎn)妄負(fù)也債至表摸、斜收捆益罷表束、澤現(xiàn)向金賞流繳量椒表哨階由段（配四紹）勁財(cái)允務(wù)皮報(bào)掃告兼階菜段二調(diào)、暈我嗽國祖企紡業(yè)沿財(cái)夕務(wù)欲會(huì)極計(jì)押報(bào)毀告鐮體秋系我敬國賊現(xiàn)樣行墊企施業(yè)盒財(cái)吸務(wù)陸報(bào)炸告碗的湯組磚成雅內(nèi)饅容絡(luò)是球由類《裂會(huì)忌計(jì)溪法分》薦、診《北企駕業(yè)杜財(cái)棗務(wù)苗會(huì)模計(jì)暢報(bào)侍告嗓條惠例總》訊以肥及殿《差企臘業(yè)誕會(huì)騎計(jì)繭制能度濃》址規(guī)董定荷的濤。財(cái)攏務(wù)猴會(huì)品計(jì)察報(bào)姜告矮由窄會(huì)爐計(jì)剛報(bào)壘表費(fèi)、燭會(huì)乖計(jì)資報(bào)菠表貞附關(guān)注奇和膨財(cái)薪務(wù)織情響況倉說處明征書倆組紹成隙。（等一撫）俯會(huì)沉計(jì)童報(bào)菠表企趕業(yè)貍對易外室提胞供昏的料會(huì)出計(jì)宵報(bào)無表鑒包皇括另：1史、霜資櫻產(chǎn)稅負(fù)豪債屑表2嚴(yán)、騎利件潤撓表3培、繁現(xiàn)嫩金脹流裂量彎表4知、朝資款產(chǎn)廊減毫值鳴準(zhǔn)絨備陽明圾細(xì)剛表5殃、延利愁潤簡分回配晶表6誰、圖股舊東雙權(quán)泡益薯增揀減曠變亭動(dòng)慘表7乒、囑分棋部葉報(bào)很表8捕、部其留他兇有恥關(guān)手附寫表（針二亡）洽會(huì)行計(jì)亡報(bào)話表與附殘注1鳳、選不包符士合抵會(huì)煩計(jì)存核臣算扮前喊提摔的貨說罷明鑄；2滿、買重施要玻會(huì)后計(jì)萌政提策齡和構(gòu)會(huì)朝計(jì)聚估燒計(jì)吳的漆說泄明愧；3曬、青重膜要鵲會(huì)雀計(jì)麗政擇策割和眨會(huì)抖計(jì)雪估左計(jì)逝變濃更太的餓說木明末以嫁及伶重棕大柱會(huì)般計(jì)億差致錯(cuò)舌更篩正葡的盼說挎明菜；4周、撲或網(wǎng)有遍事紅項(xiàng)寸的丟說畜明腥；5忙、雷資絨產(chǎn)獄負(fù)松債世表叛日冒后裂事餅項(xiàng)湖的謎說酸明腔；6痕、德關(guān)嘴聯(lián)畜方秒關(guān)傲系熱及物其思關(guān)亮聯(lián)饒方害交告易纏的膨說萍明肚；7裝、場重鉛要崖資賴產(chǎn)受轉(zhuǎn)出讓沈及描其搭出也售狠的哭說連明憶；8戀、廊企細(xì)業(yè)漂合套并繼、掉分巧立盈的跑說闖明樓；9燒、揀會(huì)框計(jì)暖報(bào)迎表肅重翼要自項(xiàng)殼目泡的亦說憤明川；1形0稼、議收障入咳確曉認(rèn)燥的薯說墾明潮；1敵1夾、傾所打得漲稅青的悔會(huì)鳥計(jì)眾處慰理跨方源法雁的肚說萬明異；1障2腥、潤合揪并爸報(bào)話表述的屠說疏明膚；1賊3倆、盞有車助倒于發(fā)理盲解憲和舒分群析杜會(huì)激計(jì)膊報(bào)柔表雀需蛙要酬說秘明弄的析其榆他引事遭項(xiàng)假。（鉆三積）屋財(cái)壺務(wù)謠情悄況威說獵明叉書企拾業(yè)石編狂制暗的僻財(cái)烤務(wù)夏情余況員說揀明箭書禮至排少蒼應(yīng)壟當(dāng)鍬對左下超列宣情倦況爽作眾出男說分明芬：1系、魯企芽業(yè)煙生沾產(chǎn)菠經(jīng)真營外的私基甜本午情異況伏；2測、滋利軌潤尊實(shí)捧現(xiàn)肯和而分白配兔情屢況籠；3根、蛙資補(bǔ)金億增日減蘋和脖周待轉(zhuǎn)固情井況快；4旁、斃對瞎企準(zhǔn)業(yè)逆財(cái)箏務(wù)腳狀誤況完、冊經(jīng)憤營堆成租果遍和譽(yù)現(xiàn)造金期流同量毒有慣重息大華影零響活的蘋其凍他眨事駕項(xiàng)適。其層他塔財(cái)鋤務(wù)稻報(bào)練告其藝他竄財(cái)鵲務(wù)嗽報(bào)邁告千通踢常勉包拜括后以悔下哨內(nèi)闖容膨：（痛1閘）牽明京細(xì)屆附華表欠；（威2陶）菊財(cái)擁務(wù)責(zé)比鑒率頁；（壺3筒）逃比告較趣報(bào)貧表餡；（肉4帝）快管抹理揀說犬明忙與應(yīng)分銅析射；（探5穗）脈分教部須信主息強(qiáng)；（榆6衛(wèi)）飼價(jià)途格鋤變憤動(dòng)腿信樂息老；（年7旱）份社桿會(huì)興責(zé)搭任迅信藏息道，泰如末人衰力賢資識(shí)源幟報(bào)輔告粥、敵增小值彩報(bào)然告呢、痰雇猛員儉報(bào)除告絨、宅環(huán)只境貿(mào)報(bào)毯告厲等察；（來8謹(jǐn)）桑預(yù)踐算屆與文預(yù)遙測鼻；（跟9厲）托公弊司追股辮票嗚信鵝息研；（繳1重0遇）怒公宮司挎主撐要?jiǎng)谇榘r遮介灣紹呢。（患四索）敏企秒業(yè)飾財(cái)夾務(wù)駕會(huì)晨計(jì)貫報(bào)略告版的餃作惑用1領(lǐng)、曉會(huì)睛計(jì)解報(bào)斬表寺的碗作拾用2始、蠻財(cái)這務(wù)中報(bào)擱表板附繁注酒和冊其渠他仙財(cái)達(dá)務(wù)基報(bào)瓶告摘的聚作椅用1椅.嗓會(huì)暫計(jì)攔報(bào)瞇表樸的復(fù)作曠用三爽大擺報(bào)扒表拆之寫所捕以嫩成枝為轟財(cái)早務(wù)拘會(huì)嗽計(jì)屢報(bào)汗告卷體息系室的垂核痕心嬌，脊是染由繡其軟作證用衛(wèi)決京定圖的讓。（犧1臣）嗎從月財(cái)全務(wù)市報(bào)質(zhì)告慈的恒歷搭史莊發(fā)與展領(lǐng)看董基釣本終報(bào)麻表來的繭作漆用（姐2剃）脹從稀決泛策社有魂用悉性唐看滲財(cái)糧務(wù)劍報(bào)浸表哨的粒作充用2內(nèi).假資堵產(chǎn)悄負(fù)涌債直表遮的嗚作理用①滅反芬映刑企驚業(yè)籍擁課有食的陶經(jīng)檔濟(jì)屢資粉源竿及眾其鑼分曬布列和盛企出業(yè)膚的泉權(quán)屋益驢結(jié)謀構(gòu)騾；②有反卡映騎企盼業(yè)負(fù)變念現(xiàn)失能羅力愚、河償蝴債封能榆力瓜和丙財(cái)言務(wù)殺實(shí)斃力考；③內(nèi)反季映速企丟業(yè)腐的晃財(cái)替務(wù)哭風(fēng)繳險(xiǎn)逝和歡財(cái)班務(wù)黑彈德性葬；④筆反早映欺企沿業(yè)站的皇盈低利眼能暢力道。3姨.板利廢潤謎表浙的跨作激用①蚊經(jīng)昆營螺成敗果藏分穴配趁的者依要據(jù)旋；②臭有浸助帝于喂考總核恢企驅(qū)業(yè)誰管敵理閃人隱員頑的薄經(jīng)澤營涉業(yè)鍵績勇。4戲.草現(xiàn)賄金軟流醒量染表施的尋作榮用①聾揭蹲示垂企用業(yè)梁產(chǎn)急生勿現(xiàn)馳金座凈什流破量惰的排能判力究，錄進(jìn)鋪而轎有連助春于綠預(yù)吸測墳未備來飛現(xiàn)葵金拼流金量污的功金糞額渴、屋時(shí)巡壽間殿和果不鉗確擋定裁性堵；②旋揭籃示莖盈船利味能恥力逢和釣創(chuàng)銷造秩現(xiàn)章金軋能秘力先之壤間音的跳關(guān)國系謀，匹從夕而刪反局映宇利智潤夏質(zhì)模量構(gòu)的零高舉低具；③廊同掉資孝產(chǎn)耕負(fù)地債茄表府結(jié)強(qiáng)合夕使何用暢，痰能扯夠里提技供營有米關(guān)糟企警業(yè)乏的羅資婦產(chǎn)寸和頭負(fù)程債慨流伶動(dòng)票性籌、敘財(cái)深務(wù)掀風(fēng)洲險(xiǎn)戲和稱財(cái)五務(wù)限彈地性姓方尤面恰的點(diǎn)信誼息5紡.例財(cái)嚇務(wù)瞞報(bào)富表膽附后注戚和煙其騰他勒財(cái)騰務(wù)坐報(bào)林告財(cái)?shù)睦缱鞲挠秘?cái)肥務(wù)購報(bào)樂表有附誰注革的屬重糖要蔬意漏義謊在絲式于倍提藝高右會(huì)查計(jì)膨信問息蠢的倍質(zhì)備量善，騙增悟加劑會(huì)咐計(jì)遍報(bào)碼表孤的的真耗實(shí)診性快、恒準(zhǔn)謀確部性悲、歡可閣比梳性缸、省可彩理偵解沃性軌、境完釋整品性腫等凝。勝信肅息狗的言質(zhì)怠量蝕，掛增庸加紛會(huì)賊計(jì)很報(bào)勇表撿的欣真樹實(shí)蠻性兄、肚準(zhǔn)艱確朗性欺、悔可阿比而性需、穴可思理版解伯性掙、井完禁整仁性郊等尺。其撇它擇財(cái)麥務(wù)叉報(bào)擁告包主啦要鑄用秩于糖揭鋤示忌與鹽會(huì)唉計(jì)激系勸統(tǒng)慎直忌接賠或攝間洪接艷相呀關(guān)室的喜財(cái)砍務(wù)犯或肺非蝕財(cái)導(dǎo)務(wù)蹈信駱息該，仔這務(wù)些休揭祝示廟手捏段妖統(tǒng)她稱妖為館其疤他淘財(cái)墳務(wù)瞎報(bào)兼告邁。三紐奉、秀關(guān)惑于震改銳進(jìn)拐企洗業(yè)獎(jiǎng)財(cái)昂務(wù)霧報(bào)檢告腎的姥問北題（叔一挑）過社景會(huì)辰經(jīng)符濟(jì)么環(huán)荒境帖的情發(fā)喘展耍與輩現(xiàn)渴行勝會(huì)滔計(jì)其報(bào)股表繞體臭系孤的精缺敵陷（愿二依）碑現(xiàn)控行性財(cái)?shù)绖?wù)格報(bào)雖表盯體繞系玻的劈燕改化進(jìn)社廈會(huì)會(huì)經(jīng)倘濟(jì)幸環(huán)斑境尋的得發(fā)魄展敏與假現(xiàn)輸行冷會(huì)貴計(jì)忙報(bào)漏表筍體撕系紋的歐缺壟陷（配一氏）等經(jīng)捉濟(jì)扇環(huán)搶境伶與芬企蜻業(yè)需財(cái)蝴務(wù)按報(bào)痰告（辱二隔）借現(xiàn)耍行帽財(cái)憶務(wù)哭會(huì)鴉計(jì)故報(bào)謀告排模欠式謙的職困咐境（黨三療）鋤現(xiàn)民行刪財(cái)撒務(wù)范報(bào)斃告飄模辛式伸的想局緩限惹性（拍四頸）吹我饑國愚現(xiàn)笑行舟財(cái)毒務(wù)桌報(bào)批告賴存扎在趴的孤問悄題經(jīng)刃濟(jì)話環(huán)騎境盈與臟企瀉業(yè)寧財(cái)喝務(wù)眨報(bào)賄告（掃一腫）立歷上史眾成色本換原窗則解與資現(xiàn)朋行然會(huì)幕計(jì)墳報(bào)私表薄體創(chuàng)系拾的戲缺輕陷（栗二逢）聞信腰息米技決術(shù)炕的縣發(fā)億展哲對鞠現(xiàn)孕行題會(huì)蠻計(jì)債報(bào)報(bào)表飲體釣系圈的覽挑澤戰(zhàn)（潮三探）運(yùn)經(jīng)紛濟(jì)棋社惜會(huì)刻的享可烏持饑?yán)m(xù)毯發(fā)悔展攻及鎖其皂對冒會(huì)亞計(jì)扔的駁要唱求（驚四申）孫金膽融傭工偉具控創(chuàng)址新她與經(jīng)現(xiàn)豬行燥財(cái)學(xué)務(wù)挖會(huì)崇計(jì)（翼五將）尋生誕產(chǎn)寧組用織贊方場式鑰的陶改厘變因?qū)愠芍揪?、雞收杏益淡確鬼定嚷的房誠變棉化歷盲史掛成醉本依原交則梳與麥現(xiàn)船行順會(huì)左計(jì)追報(bào)婆表吃體脆系假的畜缺軟陷現(xiàn)脊行將會(huì)蛛計(jì)及報(bào)芳表湯體思系侮是檔按叨照失類工似攤成留本見原存則緊建待立廉起立來脾的適。蘆近宰幾豈十矩年撥來獵，鵝歷灑史店成振本氧原疏則伍及惹在絕此殖基晚礎(chǔ)睡上晶建擺立臭起觸來蹄的頃會(huì)盤計(jì)客報(bào)激表級體皇系魯，妄受疾到勵(lì)指吊責(zé)沈，邁表蓬現(xiàn)商在墓：1然、凡客利觀喝性遲有百一杏定嫂的為局籠限木性器：或客舉觀杜需席建壟立庸在津公嘴平鑒交嚷易旗的風(fēng)基仗礎(chǔ)退上電，抬而活實(shí)現(xiàn)際喚并瞎非鐘如等此紅。2朗、甲報(bào)熱表龍僅避限概于促反參映梁資低產(chǎn)愚過悉去責(zé)的鎖經(jīng)僑營業(yè)狀盟況惕。3趴、撈收蟻入步與廁費(fèi)沖用做的篇配巾比捧都再是派通縮慧過政主揪觀煤判苦斷后決乖定晚的英毒國起的邀看捏法1析9頁9冷1我年或，姓英熔國永發(fā)孫布夠了晃一按份陽“者未曬來穩(wěn)財(cái)谷務(wù)懂報(bào)景告毅的仍模點(diǎn)式離”酷，觸指擱出潑了裁現(xiàn)涌行傷財(cái)蔽務(wù)器報(bào)言表紐奉的陷缺紹點(diǎn)伙：（趁1寺）統(tǒng)現(xiàn)炎行殼財(cái)串務(wù)桐報(bào)嫁表尋關(guān)箱于鎖企滴業(yè)喘業(yè)然績所和和財(cái)揮務(wù)骨狀形況歷的惕計(jì)醉量插，歡基馳本展上焰仍雞是海根領(lǐng)據(jù)呀各唐該械企傅業(yè)逐所按使南用騎的杠資廚源村的敏原雕始弊成愧本芹或箱歷我史粉成從本疊，倡這開對揪未暫來策業(yè)輪績帖的婦預(yù)費(fèi)測寶和況充禿分鴉計(jì)敏量殺看足來藏并束不豪相蔽關(guān)教。（恰2或）傲現(xiàn)槐行奴財(cái)朽務(wù)悟報(bào)飛表耗過跟于雞重頭視逼盈柔利匠（忙每欣股攝盈縱利扭）記單言一誰計(jì)會(huì)量戶。（棄3緊）悶現(xiàn)坡行倉財(cái)閱務(wù)挨報(bào)拌表烏過鳳于胳重駝視葬利拐潤液的錯(cuò)計(jì)飽量冷，黨而鐮利艷潤易是古以駱權(quán)氧責(zé)霉發(fā)鈔生騾制浸為巾基圍礎(chǔ)湖。漢而雁對我現(xiàn)膝金孔流狐動(dòng)鞋缺限乏致應(yīng)殺有陜的波注州意燭。（命4唉）脅現(xiàn)者行量財(cái)敗務(wù)每報(bào)襯表杰可流能煌對你企隔業(yè)覆過齡去態(tài)業(yè)逮績裳和蘭財(cái)盒務(wù)財(cái)狀欣況誤提內(nèi)供矮相墊當(dāng)盜真妻實(shí)鑰而取公盼正謹(jǐn)?shù)呢灻杌褪龊?。（?cái)5倉）寨現(xiàn)旨行襲財(cái)婆務(wù)閘報(bào)葵表段的波重渾點(diǎn)率，孫常消常誦放耀在席法紀(jì)律云形扔式粒上厲，擁以隸至雷對典于婆交意易液或癥事蜓項(xiàng)服的隆報(bào)會(huì)告蹲重踢形母式闖不盜重唉實(shí)蘆質(zhì)美話國濕的等看極法A迎I喚C疾P陳A漏則余指掙出必現(xiàn)俊行償財(cái)扁務(wù)才報(bào)淡表據(jù)還傾有退兩泉項(xiàng)出不滴足偷：（杠1絮）農(nóng)企揉業(yè)認(rèn)經(jīng)報(bào)營繳的脊風(fēng)腸險(xiǎn)址性唯和泳不敞確熊定浪性勒不侍斷良增周加觀，罰可岔是啞目頃前順并康無蛛反亞映沒風(fēng)凍險(xiǎn)澆和烤不甲確換定再性毒的肺報(bào)尾告隱，愈并染且弦現(xiàn)牽行刊報(bào)腦表銅的井及禍時(shí)苦性篇也東相砍當(dāng)逆不摘夠棵。（爬2刊）犬不悲斷積出蜜現(xiàn)行非始常煩復(fù)傷雜替的鳳交印易屯和臂事贏項(xiàng)茄，比應(yīng)嗎當(dāng)卷如摘何討在據(jù)報(bào)袖表奸上畢確他認(rèn)榴與世計(jì)個(gè)量句，潑都類是濕現(xiàn)儀在秘的公公繼認(rèn)趁會(huì)般計(jì)拋原佩則災(zāi)所聰沒騰有醋考灣慮霸到估的癢?，F(xiàn)多行屑財(cái)要?jiǎng)?wù)撇會(huì)年計(jì)咸報(bào)席告根模肯式旬的績困索境1傲.腳提少供落誰竊的億信鉤息懂—姿—覆會(huì)昂計(jì)唉主市體2即.棒財(cái)些務(wù)洗會(huì)掙計(jì)脫確銷認(rèn)哪和茶計(jì)視量瞎的都內(nèi)耳容3作.街財(cái)知?jiǎng)?wù)辦報(bào)循告惜的紅及絹時(shí)汪性挨的食問剪題4臟.堤財(cái)趴務(wù)月報(bào)餓表桶信寄息隆傳蛇輸嶄的泊渠腦道現(xiàn)豬行境財(cái)專務(wù)年報(bào)泉告浴模鍋式比的夢局魄限墨性1譜.謙重定法野律性形幅式哪而磨輕遇經(jīng)肺濟(jì)品實(shí)調(diào)質(zhì)2坦.伴重御成兵本瞞而樓輕江價(jià)序值2走.寄側(cè)倚重舅于芳企債業(yè)湯歷蜻史背的遞經(jīng)映濟(jì)妥活虎動(dòng)咽而掃忽悄略性未遍來恭可篩能告的價(jià)經(jīng)威濟(jì)胞活徹動(dòng)3斗.證側(cè)出重息于更利翼潤邊的乎核員算積而頂忽奶視究現(xiàn)的金稱流標(biāo)量介的臺(tái)有苗關(guān)答信數(shù)息4強(qiáng).登財(cái)墾務(wù)艷報(bào)搭表岔信練息該披燭露猜內(nèi)杯容污的季不逗完盾整近性5欠.狐財(cái)溝務(wù)響報(bào)拌表炊項(xiàng)鋼目嬸的絡(luò)不亞確冤定念性虧和睡確就定瓶性彎邏宏輯閥混茫亂我神國皺現(xiàn)藝行茶財(cái)您務(wù)壇報(bào)章告貝存駁在令的棒問曠題1室、哥財(cái)潔務(wù)浙報(bào)暫表霉結(jié)舌構(gòu)猜不霸甚聽合財(cái)理圓。嚼主紹要愈體黑現(xiàn)番在周收族益推表島上暖：損嘩益漂表散中巴未貧列擇出袖銷葛貨解退滴回木、鳳折恒讓鞭和紙折菠扣未易將沃非議常頭損腳益呼與消正況常默損嫂益管分腳開缺國乏勿極痕為繪重暮要響的濤每相股駱盈悟余盡項(xiàng)挨目將迎投壩資我收男益命單倦列蛛一盡項(xiàng)合缺膏乏爛一破定候的懶邏叫輯癢性有，跟應(yīng)特作脊為說其悠他冬業(yè)其務(wù)矛利謝潤2鍛、厭附洲注視內(nèi)信容確比兼較讓簡辦單師粗靈糙梢，離缺輝乏蛙一挪些竿重辮要規(guī)信揉息筆。申如宜缺憐乏見表癥外鋒項(xiàng)特目傾的術(shù)披傻露庸，毫收抬益已表戲的新附救注歲信拾息診較質(zhì)少軍，結(jié)現(xiàn)奪金映流木量喘表尼根維本殿就都沒角有敬真侵正強(qiáng)的移附掃注受等禁。3葡、咱我怒國沸的護(hù)其些他職財(cái)屋務(wù)晚報(bào)鳳告滾“激財(cái)翼務(wù)旅情為況框說扒明浩書統(tǒng)”找形愛式魄單倆一毛，缸難停于私披僑露侍一昨些待非劫屬學(xué)財(cái)府務(wù)駐情脆況次的辮重申要摧信肝息駁，成其博內(nèi)頃容覆也祝過贏于摟簡國單止，暢起蠟的育作鋼用緞相藏當(dāng)庭有弊限信。我添國及現(xiàn)警行焰財(cái)辮務(wù)宅報(bào)像告待存專在平的芽問拜題4窮、雹缺佛乏嗎對捕衍違生騾金硬融赴工背具辯所企產(chǎn)敢生賠的旺收市益刺和耐風(fēng)主險(xiǎn)陳價(jià)內(nèi)值齒的攀披趟露5鵝、硬缺寨乏照對攏知僅識(shí)朵資即本恐、烏技桌術(shù)敏資蛋本飽、帥人軋力肉資劃源蠢、葵企里業(yè)績文柱化綿、滾管宇理滲方搜法罪等電軟檔資孫產(chǎn)嘴的國披艘露6推、暑缺膀乏擱社煉會(huì)江責(zé)椅任扭和賺關(guān)察于班企祖業(yè)辯增貓值蔽的給會(huì)敵計(jì)尚信亮息7姻、溜缺搖乏綿非弱財(cái)怨務(wù)徐信弱息哄和默自營愿傳性穿信坡息齡的江披塑露索。郵由搞于亂現(xiàn)脆行化的較財(cái)每務(wù)殖信家息華很戒難殿揭損示倆影熔響燭企蔽業(yè)伏成館功碎的鍛關(guān)太鍵粒因魔素竄，屋因兵此載，刻可魄通炸過抗非墾財(cái)易務(wù)徹信拖息來和鍛自獻(xiàn)愿位性胞信錦息魂的砍披輕露班揭炕示如關(guān)孝鍵腿成波功犁因胡素8恨、孩缺斗乏挪預(yù)訂測左性稻信斥息二鋼、錢現(xiàn)疊行義財(cái)估務(wù)知報(bào)諸表敬體米系為的捏改倆進(jìn)（丹一爺）坊現(xiàn)數(shù)行濱財(cái)方務(wù)騾報(bào)團(tuán)告奏模遇式睜的詞改紐奉革鹽方薪式前：煤急轟劇第式凡還口是贈(zèng)漸破進(jìn)論式旁。（軋二挨）牙現(xiàn)我行甚財(cái)?shù)鮿?wù)媽報(bào)虎告謙模辨式英改舊革偏的掛總丘體沖設(shè)遲想（膏三顆）保