某銀行財(cái)務(wù)會(huì)計(jì)與計(jì)量管理知識(shí)討論題

銀行會(huì)計(jì)討論題1、對(duì)比分析幾個(gè)主要的會(huì)計(jì)計(jì)量屬性2、銀行會(huì)計(jì)的基本前提和質(zhì)量要求會(huì)計(jì)計(jì)量：是在會(huì)計(jì)確認(rèn)的過(guò)程中，根據(jù)被計(jì)量對(duì)象的計(jì)量屬性，選擇運(yùn)用一定的計(jì)量基礎(chǔ)和計(jì)量單位，確定應(yīng)記錄項(xiàng)目金額的會(huì)計(jì)處理過(guò)程會(huì)計(jì)計(jì)量屬性：也可以稱為計(jì)量基礎(chǔ)，是指所用量度的經(jīng)濟(jì)屬性，即按什么標(biāo)準(zhǔn)、什么角度來(lái)計(jì)量，是從不同的會(huì)計(jì)角度反映會(huì)計(jì)要素的金額的確認(rèn)基礎(chǔ)。會(huì)計(jì)計(jì)量屬性會(huì)計(jì)計(jì)量屬性歷史成本重置成本可變現(xiàn)凈值現(xiàn)值公允價(jià)值（緒一粱）萬(wàn)歷慶史保成盡本資（蹦實(shí)雕際育成老本妻）歷離史猾成溫本撐是絡(luò)指養(yǎng)按竄照宅形借成棗某噸項(xiàng)憶會(huì)稠計(jì)牢要聽(tīng)素社時(shí)寶所向付晌出編的瀉實(shí)擾際毫成目本投進(jìn)奶行谷計(jì)抽量思。資謎產(chǎn)櫻按娘照勺購(gòu)女置恐時(shí)繪支袋付羊的蓋現(xiàn)篩金傍或庭者飲現(xiàn)示金燃等男價(jià)靈物存的零金己額娛，纏或嘩者剃按冤照邪購(gòu)森置氧資亮產(chǎn)貧時(shí)鵝所足付丹出號(hào)對(duì)財(cái)價(jià)窄的把公抓允姜價(jià)蜓值諒計(jì)卵量著。負(fù)鉗債枝按迎照凱因剪承澡擔(dān)膚現(xiàn)扭時(shí)趙義啄務(wù)乖而舊實(shí)良際理收番到覆的簽款躲項(xiàng)蝦或安者幣資秩產(chǎn)績(jī)的創(chuàng)金冒額丑，導(dǎo)或蚊者肆承這擔(dān)壩現(xiàn)閣時(shí)父義椒務(wù)暑的簽合魄同杠金籠額辯，馳或?qū)艺叱影词笳諔?zhàn)日支?？蓟钫邉?dòng)朋中畏為蒜償?shù)襁€鐵負(fù)滑債姿預(yù)翻期捆需它要躲支掏付廚的植現(xiàn)委金仿或重現(xiàn)謝金少等胖價(jià)矮物旗的未金浸額爭(zhēng)計(jì)保量。優(yōu)鋪：歷帝史蠻成芒本皆以妖實(shí)條際個(gè)交傲易襯并蒙經(jīng)犬交略易求雙窗方奔認(rèn)朋可懷為踏基嘆礎(chǔ)漂、悲以杯原堤始魔憑術(shù)證莖為侍依店據(jù)務(wù)，摔具鵲有帽可火靠欄性宅、納客撈觀輔性擊及田可集驗(yàn)易證豎性；按嗽歷曉史譜成遍本寺原出則捉反腫映獸的景債勢(shì)權(quán)仙債障務(wù)嫌是弓一協(xié)致務(wù)的怠，汪具氧有鋒可皆比晝性海，棉避往免判了喘人魯為蔑產(chǎn)喇生塑的各差窄異頑，咐減善少陶了斤往記來(lái)懲單匹位某間姑的繼爭(zhēng)華議；計(jì)頑量盆相鬧對(duì)遵簡(jiǎn)封單穩(wěn)，規(guī)不經(jīng)用煎頻滴繁父地棵對(duì)子賬沙面壇價(jià)饅值直進(jìn)杏行輪調(diào)婚整短，壩節(jié)新省章了驢信盲息救加售工金成賀本曾。缺愁：面猜向頌過(guò)暫去,記丟錄臟過(guò)西去示已束知鄰數(shù),沒(méi)榨考鞠慮清不鳥確勉定斜性愛(ài)和喪風(fēng)炊險(xiǎn)；在念物罵價(jià)崇變曲動(dòng)拍明死顯隱時(shí),其錦可梨比旺性脹、蟲相稱關(guān)兄性岸下掛降,收努入亮與裹費(fèi)馳用鳴的鍛配位比圓缺森乏側(cè)邏丑輯咽統(tǒng)格一辜性,不醒能鄰真他實(shí)釋反卷映經(jīng)雹營(yíng)甩成宿果與答持蜜有有收稿益彩。關(guān)非夠貨柄幣辮性代資妖產(chǎn)客和網(wǎng)負(fù)城債乳出野現(xiàn)漂低根估,不哭能納真斜實(shí)診反米映語(yǔ)企甲業(yè)違財(cái)脈務(wù)揚(yáng)狀追況。不截利雕于聾信樓息占使仍用調(diào)者顧的左經(jīng)創(chuàng)濟(jì)憶決忽策霸。（南二斜）吊重搏置歸成臨本重有置卡成扭本俊（殊又接稱哈現(xiàn)求行失成禾本竹）恐是勺指敏按由照果現(xiàn)顛在荒形板成執(zhí)某注項(xiàng)躺會(huì)角計(jì)況要撥素昏可思能隔付靠出撥的稠成郊本沖計(jì)迫價(jià)巡壽。資傍產(chǎn)卷按家照夜現(xiàn)終在剝購(gòu)離買據(jù)相邀同霸或氣者終相思似刊資潤(rùn)產(chǎn)闊所屯需到支村付決的挪現(xiàn)讓金國(guó)或妨者賄現(xiàn)曬金需等浮價(jià)治物粗的翅金異額截計(jì)睡量負(fù)停債闊按許照吸現(xiàn)吹在悠償翠付青該肉項(xiàng)故債紅務(wù)吵所旁需彈支尋付茶的個(gè)現(xiàn)事金壺或敞者守現(xiàn)卻金皺等煎價(jià)強(qiáng)物顏的叫金忙額脊計(jì)饅量曉。重拘置愉成紋本磚與返歷德史呆成晉本缸之譽(yù)間糠的冬差君額紹為晶資為產(chǎn)請(qǐng)持惱有就利若得忍。優(yōu)龍：能側(cè)避再免南價(jià)取格娛變毯動(dòng)每的渣虛抱計(jì)室收紙益,反缺映串真或?qū)嵉糌?cái)蠟務(wù)揀狀藏況,客寫觀北評(píng)龜價(jià)唇企霧業(yè)衛(wèi)的秋管刪理妖業(yè)主績(jī)控。以滴現(xiàn)天行幼成挨本絮編倉(cāng)制府資爽產(chǎn)餅負(fù)猜債磚表怎可宰以倦反溫映副現(xiàn)盼時(shí)概的專財(cái)反務(wù)魂?duì)钅蹧r遵；用耀現(xiàn)為行玩獲輛得狐的首收籮入傲減質(zhì)現(xiàn)量行墾成帶本息在愚邏脫輯繞上較租為統(tǒng)瀉一完；能牽分泰別辭反死映淡企報(bào)業(yè)拳的勇經(jīng)劈燕營(yíng)臟收輩益地與娛持毫有祝利考得陳。缺結(jié)：確槳定短重鈔置垂成譽(yù)本太較第困累難,無(wú)士法宅與脊原上持章有酬資葡產(chǎn)素完山全層吻忽合,從悟而侄影不響炮信龍息顫的魚可段靠肺性煩和攔準(zhǔn)卻確類性;持紛有喝收么益熟難歐以匙處涼理環(huán)，椅如誓仍冬列雕入霉收辱益氣表遠(yuǎn)，璃則相達(dá)想不蹄到蜓實(shí)頁(yè)物思資孔本骨保阻全禿的毯目派的特，菜放唯棄憶了洞收彩入知實(shí)極現(xiàn)宗原膝則；用腐重蠟置驕成拒本螞作辣為暮計(jì)洪量賄屬蛇性逼不酬符饅合納穩(wěn)核健外性架原儲(chǔ)則舌。（砍三箏）泊可械變保現(xiàn)牙凈宰值—還—以巧未絨來(lái)買流齊出油價(jià)匹格網(wǎng)計(jì)樹量可川實(shí)奇現(xiàn)朵凈咸值懼，丸也蒙稱齊為顧“茄預(yù)鬼期近脫材手烘價(jià)接值俊”礙，桶是癢指漆在漠正眉常架經(jīng)課營(yíng)大過(guò)顧程膽中殼，斑可衛(wèi)帶客來(lái)墊的段未舊來(lái)育現(xiàn)掏金糖流霸入考或素將寧要雜支紋付樣的節(jié)現(xiàn)毅金裳流榆出醬，頑但睡不脾考命慮提貨歡幣柏的廚時(shí)盾間查價(jià)伍值須。出稱售訓(xùn)時(shí)例可薯能胞收各回哥的游金灘額歷，春扣遷除軌可是能騙發(fā)輩生炒的悉費(fèi)甲用撿后圾的思凈她值則。資殼產(chǎn)姓按擾照按其栽正掩常房誠(chéng)對(duì)悠外瓶銷丟售棟所滋能混收杠到源的女現(xiàn)經(jīng)金作或恒者數(shù)現(xiàn)釣金刪等罰價(jià)霸物朽的路金譽(yù)額氧扣領(lǐng)減琴該活資品產(chǎn)侮至好完雨工卡時(shí)儉估她計(jì)梁將濱要舟發(fā)糾生更的障成窗本繩、郊估天計(jì)膨的素銷破售壇費(fèi)讀用連以突及聰相蜜關(guān)拒稅拍費(fèi)萌后聯(lián)的銷金蹦額罪計(jì)俱量鏡。可椒變宿現(xiàn)圖凈咽值=預(yù)傅計(jì)下售足價(jià)-進(jìn)爬一招步美加叉工籮成耀本-相俯關(guān)奸稅亂金-銷灑售懲費(fèi)捆用優(yōu)歸：能匙反你映汽資顛產(chǎn)傭的壺預(yù)村期鬼變矩現(xiàn)畏能吳力,真妨實(shí)辦的旱反石映濾資短產(chǎn)蔑的竄價(jià)繼值叛，湯體趟現(xiàn)灣了屋穩(wěn)包健友原研則缺舉：不天適蘋用旗于斬所稼有啟資輸產(chǎn)碑；對(duì)群于款未標(biāo)來(lái)精價(jià)邀格豎的科確兩定幼或爺未寫來(lái)元可他望道帶盟來(lái)蘆的狡現(xiàn)厲金掃流朗入席或型流陽(yáng)出佳的薄判檢斷壁具頌有獵不壇確離定手性；以巖未填來(lái)階價(jià)嶼格嘴的欲確酬定茂或酬未春來(lái)革可樣望踏帶茄來(lái)艘的拍現(xiàn)唉金亮流吼入添作撤為漏計(jì)草量卸依以據(jù)勁具尋有綿主寒觀劃隨癥意悼性推，騙不盤符加合叨謹(jǐn)或慎腥性董原仍則好。（陳四躍）迫現(xiàn)吧值—齡—以夫未排來(lái)宇的椅預(yù)抖計(jì)慣收奧益瞞計(jì)景量現(xiàn)竄值股是揉指誤對(duì)館未墨來(lái)遲現(xiàn)雙金俯流帝量逐以牙恰眨當(dāng)妹的繳折摧現(xiàn)相率怨進(jìn)溝行歷折伯現(xiàn)素后債的丑價(jià)嗎值率，瘦是耽考澡慮該貨瀉幣船時(shí)唐間托價(jià)雕值捕因扎素哄等那的倡一稼種僻計(jì)掏量艦屬坐性霞。資恭產(chǎn)賢按敗照還預(yù)禽計(jì)撐從必其鑰持旦續(xù)府使董用算和來(lái)最關(guān)終像處弊置聲中唇所慰產(chǎn)酷生忌的喚未渠來(lái)倚現(xiàn)橋金璃流寺入龍量腔的泳折廢現(xiàn)品金享額艷計(jì)杏量椅。負(fù)立債牧按食照漁預(yù)律計(jì)熄期暮限岔內(nèi)每需慶要勒償?shù)逻€暖的制未鋒來(lái)漆凈土現(xiàn)駁金偷流謝出仰量去的鴨折焰現(xiàn)辦金他額替計(jì)炒量致。優(yōu):理剝論手上，肝其被央認(rèn)講為寧是麻最咬科蠟學(xué)亂的掃方腰法，金與惰決半策篇的飯相組關(guān)臺(tái)性賽最呈強(qiáng)因維為少它可斧以稻反辨映萍資欺產(chǎn)曾所愁帶堵來(lái)凡經(jīng)檔濟(jì)腎利夕益邪的擱金齒額塌，顛與雕償來(lái)還版?zhèn)鲃?wù)窩相兩關(guān)迷經(jīng)界濟(jì)賢利纏益毒流胡出暗的煌金遇額既牲符吧合毯持逐續(xù)仙經(jīng)協(xié)營(yíng)派假領(lǐng)設(shè)濤，燃又磚考罪慮今了諸資丹金孝時(shí)潮間予價(jià)叔值朋。缺輝：可溝操羽作奴性涌最仔差帝，秀計(jì)陪量無(wú)結(jié)撐果絲式最云不屈具木可匙靠側(cè)性險(xiǎn)和弄可羊行獻(xiàn)性釋。因例為域計(jì)透量喉未林來(lái)參現(xiàn)快金黎流匙量判現(xiàn)秩值移的從三屈個(gè)嗓因院素均不陷確稼定：第肚一早，恰未刻來(lái)銜現(xiàn)帳金暑流閉量肚是垃不救確約定辛的眾；第凍二步，奪資藥產(chǎn)旁創(chuàng)需造冒現(xiàn)木金鴉流怕量愈期綢間腿也兔是趨不迎確板定霞的局；第抖三父，羨折僚現(xiàn)眨率罰由帖于應(yīng)受怨到乳各湯種撥宏則觀身和稼微細(xì)觀迷因夏素盆的組影鴿響狠，切更貌是充一刮個(gè)針未榴知價(jià)數(shù)較。（澇五漢）蕩公釋允段價(jià)被值公大允誓價(jià)槽值恨是頌指惜在翁公豬平標(biāo)交禁易佛中串，課熟炮悉插情薦況佩的盆交悉易也雙稼方建自荷愿臣形徐成改的女交兩易泰價(jià)松格再。資敲產(chǎn)咳和版負(fù)尋債碗按所照期在跟公狼平羅交付易朵中碗，日熟楚悉插情者況傭的搞交鑒易吐雙迷方梳自倍愿組進(jìn)鼻行愿交丙換肺或撞者午債寒務(wù)儉清壩償佳的森金利額蘿計(jì)脊量紀(jì)。公篇允躁價(jià)待值管可救以漁真魂實(shí)茫地鴨反離映放資險(xiǎn)產(chǎn)競(jìng)、弦負(fù)暫債恥的樂(lè)價(jià)井值恭，所但塵由似于認(rèn)公斯允盈價(jià)紗值息要盆求約市樹場(chǎng)敲必癥須礙是蔥成襲熟央的尸，輔也鍛具殿有砌不液易部操仔作挨的浮問(wèn)贏題怖。優(yōu)樸：極剃大嘗提右高撇財(cái)串務(wù)謎信稍息吸的喬相曠關(guān)箏性循，盞使療會(huì)打計(jì)綁信舅息跌反意映王各惡種爸資饅產(chǎn)設(shè)和閥負(fù)盲債歐的逐真冶實(shí)吵價(jià)敲值晚，能巡壽評(píng)用價(jià)已企貌業(yè)遷的若財(cái)歐務(wù)償應(yīng)進(jìn)變錫能浮力,能餡消軟除點(diǎn)費(fèi)愛(ài)用柏分蔥攤宋的鼻主文觀線隨直意籍性廊，有輩助域于擦防測(cè)范權(quán)和?；媒庋航鹬溉诓惋L(fēng)封險(xiǎn)，吉與鍬決輸策皆的厲相且關(guān)殃性覺(jué)較揀強(qiáng)缺棗：難牧以唐反梨映帶企免業(yè)魔預(yù)采期樣使幸用菌資銳產(chǎn)掀的哈價(jià)挑值米；與系傳王統(tǒng)掙會(huì)浙計(jì)椒計(jì)乎量窩模巖式拋相澆背落離謠，匙不別僅鞭缺齊乏筍可吧靠慶性臨，燃而顯且翅將佩導(dǎo)辛致底計(jì)維量嘗金壟額有的服巨稱大幼波定動(dòng)疊，掩不噸利說(shuō)于咐各妖期階間木數(shù)蕉據(jù)殊的識(shí)可同比漠性稈。五敵種太計(jì)策量霧屬歇性冶下專資航產(chǎn)們和棄負(fù)奏債翼的辰計(jì)騰量計(jì)量屬性對(duì)資產(chǎn)的計(jì)量對(duì)負(fù)債的計(jì)量歷史成本按購(gòu)置時(shí)的金額按承擔(dān)現(xiàn)實(shí)義務(wù)時(shí)的金額重置成本按現(xiàn)時(shí)購(gòu)買的金額按現(xiàn)在償還的金額可變現(xiàn)凈值按現(xiàn)時(shí)銷售的金額

現(xiàn)值按預(yù)計(jì)使用和處置產(chǎn)生的未來(lái)現(xiàn)金流入量折現(xiàn)金額按預(yù)計(jì)期限內(nèi)需要償還的凈現(xiàn)金流出量折現(xiàn)的金額公允價(jià)值按交易雙方自愿進(jìn)行交易的金額按交易雙方自愿進(jìn)行債務(wù)清償?shù)慕痤~例做：?jiǎn)柵疲?德0聞1描0年5月索甲翻公懼司慕購(gòu)效買波了呈一撿批橡商褲品1貞0級(jí)0膜,早0刷0可0元屯，哀進(jìn)腸項(xiàng)洗稅欲額1產(chǎn)7追,信0遠(yuǎn)0紋0元師，2罩0學(xué)1飲1年7月尋，乏該秩批乖商細(xì)品像市娘價(jià)惑價(jià)欄值1導(dǎo)6腫0栗,苦0速0尤0元蓮，雪甲協(xié)公辛司向決寇定暖將雷其皆一旱半稻出乏售推，護(hù)將攀在城加獻(xiàn)工詳后澡以8廈0印,睬0母0冬0元繳成口交銅，治繳旗納情銷毅項(xiàng)宜稅鼻額1察3斤,推6批0屯0元差，版產(chǎn)街生繼銷凳售承費(fèi)牌用2喜0季0告0元長(zhǎng)，敗加線工魯成耽本5咸0兇0艷0元溫；2將0獅1怎2年1權(quán)0月際，辛由腥于納有嬸消鄰息覺(jué)將拼有華新邪型味產(chǎn)鹿品偉可控以施取煤代凝該翻產(chǎn)研品夢(mèng)，床甲笛公律司穗立鄰即稼將圾剩篇下合的尺一號(hào)半遺商且品普賣宅給悔常秀合狀作危的除乙困公座司汗，脈雙套方谷認(rèn)袋為軋根錢據(jù)毅市刷場(chǎng)誓實(shí)銹際清情炒況校，欺希灘望仇能喊以4災(zāi)0點(diǎn),草0律0葛0元舊成用交化，課繳屋納蘭銷褲項(xiàng)陽(yáng)稅6涼8府0哀0元馳，賀甲等公覽司灶同嚴(yán)意轉(zhuǎn)，蛾當(dāng)革即條交逢款陣驗(yàn)若貨丈。答竄：卡該憶批婆商億品工的條歷茅史稠成桃本雕就勺是2子0謀1盤0年且購(gòu)?fù)豳I僵時(shí)但的1謊0萬(wàn)里元豆；2神0薯1開(kāi)1年島時(shí)居如垃果拒要油重蘋新銅購(gòu)替買宴該法產(chǎn)搶品途，賴則準(zhǔn)需概要1懲6萬(wàn)犬元識(shí)，若公妻司偉出隱售蠶一玻半裙，虛則能該攪一尸半砌產(chǎn)森品偉的蹲可堡變張現(xiàn)而凈快值閉是8逮0脫,拳0婦0沸0春-謙1齊3售,預(yù)6啦0禾0聞-律2仆,右0淡0簡(jiǎn)0踐-驗(yàn)5赴,規(guī)0掃0貧0互=吉5聽(tīng)9扁,測(cè)4能0骨0元哀；2蓋0凍1陽(yáng)2年安甲撓乙斬公泥司廊的嘗成船交絕價(jià)忙格轎是脊按音照東市丈場(chǎng)撲實(shí)谷際鏡情壇況皺而始得爺?shù)绞箅p樣方叼承抵認(rèn)足的繡公峰允頂價(jià)朗值4灶0痰,姿0工0窗0元揚(yáng)。內(nèi)容金額計(jì)量屬性2006年1月1日，以銀行存款100000元購(gòu)進(jìn)100000歷史成本2008年12月31日，如果重新購(gòu)買一臺(tái)已使用3年的設(shè)備，預(yù)計(jì)須支付的全部款項(xiàng)為80000元。80000重置成本2008年12月31日，如果將該設(shè)備出售，預(yù)計(jì)售價(jià)為75000元，出售時(shí)支付的各項(xiàng)費(fèi)用的合計(jì)為5000元。70000可變現(xiàn)凈值該設(shè)備可以繼續(xù)使用7年，預(yù)計(jì)每年帶來(lái)的收益為13000元，共計(jì)91000元，將未來(lái)的收益折算為的價(jià)值為85000元。85000現(xiàn)值該設(shè)備在類似的市場(chǎng)上，雙方自愿交易的價(jià)格75000元。75000公允價(jià)值例水：A工傍廠2愁0沖0迷6年1月1日役購(gòu)攜買楊一付臺(tái)榆設(shè)勉備徒，去設(shè)預(yù)備云預(yù)順計(jì)旋使窄用1筒0年舍，虎截諸至2聯(lián)0戚0根8年1域2月3場(chǎng)1日夾，洋該出設(shè)席備下具緣瑞有灶的薄計(jì)態(tài)量財(cái)屬說(shuō)性剛下港表暴：會(huì)胖計(jì)眼計(jì)垂量捏屬作性茶的挖選葵擇計(jì)友量恒屬曲性計(jì)的旦選宅擇事取父決呈于蘆會(huì)叫計(jì)替信暴息招使別用蘭者寧的倦需睛要漂，賽由裳于裙各某種橡不隊(duì)同每的糠會(huì)檔計(jì)濕信刻息澆使曲用慮者咽對(duì)企會(huì)志計(jì)亮信問(wèn)息身的禮需族求輔不總同藍(lán)，枕因扁此求計(jì)角量賀基賞礎(chǔ)處的琴選副擇潤(rùn)也禮就菠存桶在匯差王別饅。企鍛業(yè)傾會(huì)閑計(jì)慈的抬計(jì)席量潔，虎通湖常閱以租歷真史怎成拜本鳥為定基穩(wěn)礎(chǔ)潤(rùn)，居而共且窗會(huì)貌計(jì)雜持親續(xù)竊經(jīng)堤營(yíng)慕、晉會(huì)擁計(jì)岡分彼期歇以廈及叛貨墨幣隱計(jì)裝量翅等衣假迎設(shè)半都叼是洞以鍵歷爭(zhēng)史逐成舞本懶為狡基漫礎(chǔ)困的躬。以河歷犁史逼成蜂本兼為門計(jì)狡量偶基踢礎(chǔ)送，盞比區(qū)較聞可漢靠搖、較簡(jiǎn)督便瞇，讀符誼合縫會(huì)肉計(jì)鑼核咽算慈真比實(shí)跟性犧等驅(qū)原辟則臺(tái)，販但先歷浙史痛成福本款也卵存泊在偷著必一敏定窗的玻缺簽陷同。善因鏈此快，矛企孔業(yè)俯有遮時(shí)矩也食與禿其焰他紗計(jì)糕量借基灰礎(chǔ)濾相性結(jié)勻合波使級(jí)用暖，輸例系如蔬存童貨黨價(jià)即值騾的耕確設(shè)定納一揮般顧還寄是羽采石用拆歷設(shè)史嫂成竿本練屬容性團(tuán)，都但平是柿如窮果雄價(jià)校格進(jìn)波妨動(dòng)紫較廳大堆導(dǎo)狂致囑可濁變或現(xiàn)溝凈咸值勢(shì)較贏低穩(wěn)時(shí)現(xiàn)，趣也朋可甜以勞采宜用末其莫它護(hù)計(jì)戲量暮屬擱性扯，欲例雪如路按供照驅(qū)成胞本呢與易市簡(jiǎn)價(jià)獎(jiǎng)孰居低璃原咳則縣計(jì)宣量懶。會(huì)釋計(jì)艙的男基鏟本鬼假鞠設(shè)一和、趕基臘本軋假繭設(shè)會(huì)憲計(jì)撥基有本焦假黎設(shè)返是嬌指沒(méi)會(huì)而計(jì)掘人爐員引為計(jì)了鼓實(shí)際現(xiàn)廢會(huì)寸計(jì)織目鹿標(biāo),而替對(duì)惑錯(cuò)州綜愈復(fù)脂雜,變?nèi)灰味ㄐ拥牧鴷?huì)瓦計(jì)孫環(huán)爹境雕所卷作撥出鐘的積合您乎調(diào)情己理奮的雕假淺定.此.(一)會(huì)遞計(jì)笨主膝體.它冒是助指坡會(huì)猾計(jì)彩工唯作染特銹定眉的頓空北間她范遙圍,金律融撲企永業(yè)滴會(huì)問(wèn)計(jì)伏核暈算汽應(yīng)竭以諷金浮融門企承業(yè)劇發(fā)翅生事的競(jìng)各檔項(xiàng)蹈交霧易誼或賴事瞎項(xiàng)織為除對(duì)聯(lián)象.(二)持床續(xù)暫經(jīng)泄?fàn)I.它敘是鎮(zhèn)針叛對(duì)勿在任市鉆場(chǎng)喂經(jīng)眠濟(jì)懸條拍件污下,作徒為斬會(huì)傘計(jì)常主奇體槍的闖企誼業(yè)辮存鋪在章著西競(jìng)汁爭(zhēng),其浮經(jīng)您營(yíng)吩持雹續(xù)矛時(shí)伙間塑具齊有花不棍穩(wěn)仙定翁性,而同為校企行業(yè)臣正慮常港活廊動(dòng)啟時(shí)擔(dān)間低作郵出井的種時(shí)獨(dú)間腥性管規(guī)搞定.(三)會(huì)華計(jì)并分百期.它禿指偶將讀會(huì)界計(jì)蝕主嗚體燭持她續(xù)鐵不名斷此的再經(jīng)該營(yíng)懶活股動(dòng),人活為裹地估分側(cè)割份為搜成陳序紹列候的糖段蜘落,分暮期逢報(bào)悶告訪其厚財(cái)魚務(wù)熄狀他況旅和或經(jīng)貨營(yíng)滲成敲果,以組便跟有軋關(guān)捕各胳方閣及顆時(shí)至獲辛取假會(huì)牌計(jì)駁信騙息,作材出督正賓確環(huán)經(jīng)騾營(yíng)社決眠策.(四)貨灘幣賠計(jì)臂量.它皮是藥指姓在費(fèi)會(huì)鳥計(jì)約核未算健中,必便須睡以邊假紅定秒價(jià)拜值券不噴變段的卻貨查幣腹作巾為盛基粒本委計(jì)喇量右單護(hù)位,來(lái)罵度逼量計(jì)記掃錄紛企酸業(yè)浮的漸經(jīng)秤濟(jì)釋活抱動(dòng)非并暫報(bào)頭告圖其束結(jié)僻果.會(huì)翠計(jì)紡核級(jí)算拴對(duì)溜象幼的壩確戚定手、凡會(huì)取計(jì)貌方舞法姜的嶄選叼擇跡、明會(huì)壟計(jì)炮數(shù)紫據(jù)萌的奔搜學(xué)集汽等偷，友都饞要醒以革會(huì)粱計(jì)巨核薄算莊的根基立本扎前鎮(zhèn)提郊為灶依雷據(jù)莖。會(huì)林計(jì)而主更體會(huì)膀計(jì)糊主淹體筒，括是控指嫁會(huì)盈計(jì)狐核終算件應(yīng)健當(dāng)陜以頸企閉業(yè)清發(fā)霜生秀的膚各厲項(xiàng)鼠交見(jiàn)易背或峰事螞為裝對(duì)謊象漁，碑記交錄填和禾反查映笑企鴉業(yè)岡本哨身樣的友各跡項(xiàng)機(jī)生鼓產(chǎn)洞經(jīng)魂?duì)I色活獄動(dòng)銳。意匯義頃：明照確童此飾前籌提蛇，委才慮能投劃繭定系會(huì)洪計(jì)舊所缺要煉處心理得的稱各絹?lái)?xiàng)年交篩易閑或雕事碎項(xiàng)燈的賣范取圍倦；馬才膝能魯把漢握核會(huì)往計(jì)啄處績(jī)理蠅的充立兼場(chǎng)窯；蜂才筋能乖將彎會(huì)遙計(jì)雁主奸體重的堡經(jīng)翠濟(jì)不活卵動(dòng)戀與騾會(huì)紛計(jì)畏主煎體稿所運(yùn)有扁者斧的梁經(jīng)耽濟(jì)告活艙動(dòng)旬區(qū)凳分票開(kāi)溪來(lái)塔。會(huì)劇計(jì)細(xì)主雕體伐不堂同饞于忙法癢律蜓主傅體刃。室一碌般顆來(lái)嗎說(shuō)畜，撇法拾律傷主洗體晝必績(jī)?nèi)磺谑且环鶄€(gè)鴨會(huì)春計(jì)戒主墻體埋，帳但解會(huì)趣計(jì)養(yǎng)主警體種不縮慧一翼定卡是約一蹲個(gè)賺法陷律藥主儉體間。商鑄業(yè)辜銀廟行鮮做后為倉(cāng)一施個(gè)似獨(dú)搬立授核回算嘗的斑集疾團(tuán)熟化宣金淚融霧企高業(yè)遵，餡目忌前抬采取扇二誕三遇級(jí)春會(huì)很計(jì)南主盈體傷制燭度世。持秀續(xù)歐經(jīng)濫營(yíng)持少續(xù)順經(jīng)銳營(yíng)陽(yáng)，勿是崗指鋒會(huì)泛計(jì)促核詞算獵應(yīng)菊當(dāng)嘩以躍企賠業(yè)亂持乏續(xù)英、鑼正吹常尼的流生儲(chǔ)產(chǎn)純經(jīng)潮營(yíng)餓活尚動(dòng)爭(zhēng)為佩前歲提緊。企樹業(yè)確是孩否澇持霧續(xù)墻經(jīng)惡營(yíng)喘，鳳在財(cái)會(huì)期計(jì)檢原耕則初、貼會(huì)摔計(jì)忍方粱法備的險(xiǎn)選襖擇脹上突有熱很閃大聰差小別炕。程一嗎般憶情壟況項(xiàng)下題，罪應(yīng)葉當(dāng)躍假視定依企訴業(yè)孟將廉會(huì)核按亞當(dāng)濫前鏈的請(qǐng)規(guī)托模怪和偷狀賊態(tài)挖繼純續(xù)健經(jīng)福營(yíng)滅下吵去贈(zèng)，眉不酸會(huì)群停次業(yè)臂，粱也奸不駛會(huì)何大鈴規(guī)學(xué)模淚削進(jìn)減傻業(yè)煉務(wù)匆。明喪確歸這記個(gè)修基主本駝前仆提夢(mèng)，謝會(huì)逃計(jì)乘人獨(dú)員乒就碼可句以狡在淺此遍基運(yùn)礎(chǔ)拆上恒選滿擇匪會(huì)絲式計(jì)斑原平則都和仇會(huì)怖計(jì)釘方喪法饞。會(huì)顏計(jì)睡分展期會(huì)渡計(jì)筐分凝期心，己是崇指傾會(huì)益計(jì)工核火算黃應(yīng)恨當(dāng)疏劃我分舌會(huì)僚計(jì)餃期天間背，供分芳期漸結(jié)續(xù)算宅賬溜目的和肢編佛制樣財(cái)別務(wù)茅會(huì)翠計(jì)譯報(bào)額告謎。會(huì)土計(jì)卡期鳳間抗的悔劃答分格有肌日民歷判期寬間貸和德業(yè)辭務(wù)讀期阻間之，繪我睜國(guó)竹劃蹲分行采酸用翼日塊歷工期掉間阿。識(shí)會(huì)具計(jì)眾期瓣間歪分紙為叫年女度士、捉半段年番度斷、污季橫度戰(zhàn)和勸月吼度庫(kù)。鐮年焰度便、出半旱年醒度渣、區(qū)季游度偉和以月耀度悟均頁(yè)按悶公暖歷敢起對(duì)訖諸日午期浮確蛙定烘。阿年趙度撲作錫為治基智本抄會(huì)榮計(jì)鮮期顛間盤，黃半省年遺度呆、鼻季專度拿和灶月串度蒸均賽稱挽為滋會(huì)黃計(jì)要中紙期異。會(huì)殼計(jì)汽分古期陳的寺目提的粗，鹿在幣于鴨通撒過(guò)患會(huì)插計(jì)汪期怎間候的瞎劃后分藥，谷將談持智續(xù)武經(jīng)霜營(yíng)四的資生菜產(chǎn)肌經(jīng)射營(yíng)掩活盼動(dòng)踢劃縫分可成披連友續(xù)但、資相興等竿的慮時(shí)陰間粒段旺落溜，回?fù)?jù)糾以選結(jié)棄算安盈東虧趕，痰按宿期舅編澤報(bào)顛財(cái)只務(wù)孝會(huì)思計(jì)且報(bào)捏告發(fā)，詠從再而糟及蛛時(shí)輛向蝴各厘方幟面抹提衡供鎮(zhèn)有諒關(guān)啞企節(jié)業(yè)靠財(cái)?shù)饎?wù)精狀送況羽、躲經(jīng)貫營(yíng)鉆成溪果末和乓現(xiàn)羊金聚流心量冰的孟信略息視。貨螺幣鹿計(jì)狼量貨厭幣當(dāng)計(jì)刃量文，膠是寺指銳企狐業(yè)塵的幣會(huì)緊計(jì)渾核站算銷以航人友民醋幣討為嗽記貌賬末本慢位丸幣怒。在則會(huì)場(chǎng)計(jì)軍核有算砌過(guò)柱程薯中循之壇所停以哲選昏擇返貨跳幣部做方為孩計(jì)酬量轉(zhuǎn)單趁位雙，驚是符由繭貨紋幣否的帖本橫身涉屬驢性販決逼定降的濁。狹貨歇幣珠是蜜商聾品回的知一幣般潛等艙價(jià)模物驢，憶是暢衡扒量逐一章般城商紹品咸價(jià)粒值育的泊共率同懲尺芬度外。商萄業(yè)同銀認(rèn)行歲的崇會(huì)脾計(jì)爐核澇算禁以習(xí)人逗民震幣挪為澇記寺賬殿本本位竿幣舌。候業(yè)局務(wù)細(xì)收稿支扯以緒人婆民渴幣副以非外征的猛貨籍幣指為涼主惡的白商下業(yè)捐銀慎行牲，喘可朵以妄選滅定祝其乓中照一辜種青貨乎幣愚作騎為因記僅賬忙本位位州幣裕，肥但僻是贏編眼報(bào)陳的骨財(cái)溝務(wù)唇會(huì)狡計(jì)鋪報(bào)左告車應(yīng)慎當(dāng)貸折夏算宰為傅人西民吼幣催。袖在賊境鑒外憶設(shè)肺立估的律中潛國(guó)魂商炒業(yè)標(biāo)銀拖行群向任國(guó)湯內(nèi)演報(bào)鬼送處的碎財(cái)梢務(wù)惠會(huì)瞎計(jì)瓶報(bào)丙告唯，沙應(yīng)守當(dāng)爬折旨算峽為劫人丑民廣幣訴。貨烈?guī)啪溆?jì)吹量拘帶噸來(lái)射幣兔值桌不藏變掀假畜設(shè)堡。會(huì)巴計(jì)晨信養(yǎng)息斬質(zhì)怪量裳要盈求會(huì)口計(jì)吊信半息昂質(zhì)盯量患是邪會(huì)觸計(jì)搞信吉息漢滿管足辨明老確是和塞隱撒含猜需哀要訂能叫力攻的察特香征鉆總邀和遠(yuǎn)。峰包耐括限了刪會(huì)代計(jì)舌信刃息庭實(shí)歡用玩性素和拔符您合常性獲的員全方部浴內(nèi)雪涵塑。會(huì)效計(jì)鍛信辣息鐵質(zhì)割量魚的義高搖低用就俗應(yīng)包根臘據(jù)青會(huì)煮計(jì)遍信并息食所氣具撐備鬧的謝質(zhì)篩量眨特說(shuō)征照能狂否愈滿泰足呼人挨們妄的具需網(wǎng)要掏及奸其糖滿團(tuán)足魚的浮程叢度鄉(xiāng)豐來(lái)因衡訓(xùn)量賠。會(huì)另計(jì)顧信鹽息燒質(zhì)夏量鈔可捎分杠成引三易部遼分濕：第樹一層部住分毯是丹與刑報(bào)問(wèn)表寬內(nèi)添容爛有啊關(guān)嘩的消質(zhì)腸量君，蜓包票括窄了兵可率靠晃性滿、立相戶關(guān)銀性疼和滴清赤晰器性究；第謠二犁部啞分風(fēng)是估與夸報(bào)寧表鋸表拳述考有杰關(guān)棄的綁質(zhì)吳量閉，勾包奴括擾了劉可盟比壺性亂和罪重再要纖性循；第災(zāi)三拆部顏分餓是被對(duì)夫信駁息皮質(zhì)閃量判的瘡約閥束甜，尿包滔括輛了掌及委時(shí)平性買、摔謹(jǐn)純慎仿性之及吩實(shí)尖質(zhì)手重營(yíng)于恒形男式孟等淡?？烧`靠母性可酬靠洗性坡要召求仆商烤業(yè)進(jìn)銀帶行嘴應(yīng)王當(dāng)兔以遲實(shí)陽(yáng)際貍發(fā)本生匪的共交梢易氣或屋者伯事迫項(xiàng)按為左依纏據(jù)訊進(jìn)摟行戚確副認(rèn)短、碼計(jì)療量號(hào)和糾報(bào)仗告緣瑞，她如鑒實(shí)挽反算映烘符泥合喇確吧認(rèn)昌和移計(jì)些量賤要條求蛇的惰各收項(xiàng)役會(huì)昆計(jì)椒要怎素禾及秀其纖他裹相愚關(guān)胞信慘息行，絹保奴證墳會(huì)電計(jì)冠信均息刮真告實(shí)扣可遼靠濫、緞內(nèi)蓮容收完笨整導(dǎo)。為躺了谷貫節(jié)徹紋可職靠否性蛇要臺(tái)求智，砌應(yīng)步當(dāng)墳做些到但：（1）耽以障實(shí)棉際旨發(fā)族生五的滿交甲易烈或胖者鞭事墊項(xiàng)柄為掀依清據(jù)值進(jìn)斜行辭確漫認(rèn)腫、姓計(jì)顫量貴和病報(bào)械告染；（2）逝在理符幸合蛇重鮮要免性盡和怒成揚(yáng)本考效志益風(fēng)原咳則坐的乏前儀提寒下名，么保漫證掃會(huì)理計(jì)隸信瞧息績(jī)的規(guī)完澤整菌性稱，喊不狡能它隨撤意汪遺營(yíng)漏噸或岔者木減場(chǎng)少帥應(yīng)均予愉披且露面的技信包息顫，精與個(gè)使樸用讀者諷決至策輔相賭關(guān)廉的伸有喪用播信債息鵲都俊應(yīng)慢當(dāng)招充氧分絲式披立露奸；（3）擠報(bào)繞告艷中慢的吊會(huì)申計(jì)夏信飼息寶應(yīng)訓(xùn)當(dāng)哨是鉤中顛立夾的括、防無(wú)暗偏臭的相叫關(guān)越性相復(fù)關(guān)眾性城要怠求姨商各業(yè)浩銀草行費(fèi)提給供擁的抱會(huì)皂計(jì)觸信傳息島應(yīng)喚當(dāng)獻(xiàn)與陰投年資悟者有等漢財(cái)若務(wù)敢報(bào)作告敘使脖用舉者絲式的快經(jīng)端濟(jì)紀(jì)決站策歷需森要躲相抬關(guān)勇，塔有病助儀于盡投踩資掃者收等御財(cái)愚務(wù)五報(bào)忌告剝使經(jīng)用般者摧對(duì)善過(guò)嶺去正、遼現(xiàn)蛙在社或課者鍛未碧來(lái)經(jīng)的角情肢況寺作倦出感評(píng)例價(jià)貧或狀者忍預(yù)細(xì)測(cè)蝕。清武晰拳性清尚晰瘦性(可炕理宅解鑄性)要潔求棉商烤業(yè)押銀喬行愉提株供懸的擔(dān)會(huì)百計(jì)褲信團(tuán)息橋應(yīng)燈當(dāng)擠清顧晰泛明糟了屢，卵便臟于送投援資監(jiān)者托等妻財(cái)炸務(wù)反報(bào)睜告疾使惡用薪者亭理宋解裹和填使健用警。只忍有褲這兇樣脂，腿才然能茶提罵高籮會(huì)割計(jì)埋信量息釀的財(cái)有巧用務(wù)性醫(yī)，似實(shí)立現(xiàn)應(yīng)財(cái)再務(wù)薪報(bào)鈴告據(jù)的符目姓標(biāo)蒸，盲滿冷足夜向題投限資擦者簽等口財(cái)梯務(wù)瞎報(bào)鳳告悟使分用交者筑提拉供惕決券策順有賣用切信唉息駝的依要解求叛?？杀吮缺钥勺惚壤m(xù)性寨要撿求福商客業(yè)倉(cāng)銀責(zé)行餐提鏡供雀的塘?xí)碛?jì)日信濟(jì)息惹應(yīng)分當(dāng)柔相賀互闊可陷比駛。這授主則要篩包神括擇兩唇層釋含己義鴨：（梅一秒）宏同扶一攤商似業(yè)要銀烈行腥不導(dǎo)同爬時(shí)片期倡可勝比同春一權(quán)商差業(yè)紛銀補(bǔ)行創(chuàng)不撒同擦?xí)r蹈期孔發(fā)羨生求的版相扮同偷或北者早相巨似殃的犧交食易殿或但者螞事渠項(xiàng)刃，峰應(yīng)基當(dāng)覽采較用礦一責(zé)致許的陡會(huì)江計(jì)舍政壞策更，床不遲得蜓隨輪意伴變舍更關(guān)。玩并儲(chǔ)非手表謊明慕企擺業(yè)音不宗得恥變壁更煉會(huì)零計(jì)從政班策況，泰變體更亭后飼應(yīng)籠當(dāng)亭在爪附御注互中刺予樓以纏說(shuō)慣明全。（提二勻）愧不渠同逢商桃業(yè)旺銀晨行女相集同很會(huì)順計(jì)永期聯(lián)間吉可慰比不枯同膜商瘦業(yè)豈銀儀行牛同道一事會(huì)吵計(jì)襪期獸間層發(fā)珠生仍的努相視同泊或典者穩(wěn)相央似針的豆交日易島或石者嚼事湯項(xiàng)機(jī)，咸應(yīng)毛當(dāng)費(fèi)采范