國際會(huì)計(jì)錦江chsu

第二章會(huì)計(jì)模式通論學(xué)習(xí)目標(biāo)：本章將首先闡明各國環(huán)境因素的不同組合導(dǎo)致各種會(huì)計(jì)模式。在這些環(huán)境因素中，除了各項(xiàng)社會(huì)經(jīng)濟(jì)因素外，還有文化因素。在論述了四種會(huì)計(jì)發(fā)展模式的基本概念后，分別介紹了全球會(huì)計(jì)模式的各種分類，為在第3章繼續(xù)講述代表性的國別比較會(huì)計(jì)模式奠定概念基礎(chǔ)。第一節(jié)環(huán)境因素與會(huì)計(jì)模式一、全球會(huì)計(jì)模式比較研究的目的（一）通過比較分析，明確各國會(huì)計(jì)在立法、原則、制度和慣例等方面的相同點(diǎn)和差異點(diǎn)，為解決我國涉外經(jīng)濟(jì)業(yè)務(wù)中的會(huì)計(jì)實(shí)務(wù)問題提供權(quán)衡與決策的參考依據(jù)。（二）通過比較和分析，對(duì)各國會(huì)計(jì)加深了解，以利于國際會(huì)計(jì)事務(wù)的協(xié)商研討和會(huì)計(jì)準(zhǔn)則的協(xié)調(diào)活動(dòng)中發(fā)揮應(yīng)有的作用。（三）通過比較，吸取和借鑒其他國家會(huì)計(jì)理論和實(shí)務(wù)中一切好的東西。二、什么是會(huì)計(jì)模式“模式”是指某種事物或過程的已定型的標(biāo)準(zhǔn)形式。故會(huì)計(jì)模式可簡括地表述為會(huì)計(jì)實(shí)踐的示范形式，它是對(duì)已定型的會(huì)計(jì)實(shí)務(wù)的概括和描述，而并不排除屬于同一模式的各國（和各地區(qū)）會(huì)計(jì)實(shí)務(wù)中仍存在某些非基本性的差異。不同的會(huì)計(jì)模式則是就其基本特征的差異而相互區(qū)別的。會(huì)計(jì)模式所描述的是會(huì)計(jì)實(shí)務(wù)，但實(shí)際上，不同模式的會(huì)計(jì)實(shí)務(wù)都體現(xiàn)了特定的會(huì)計(jì)理論和概念。人們普遍認(rèn)為，會(huì)計(jì)模式的特征在很大程度上取決于其所處的外部環(huán)境。三世、沾環(huán)飄境洪因屑素滿與好會(huì)塘計(jì)烤模冰式（稼一攀）旦各攝國繳會(huì)帖計(jì)巨環(huán)齒境股的品差泄異了逃解償和環(huán)弄屆清揮各粱國吳會(huì)患計(jì)謹(jǐn)環(huán)執(zhí)境萬的請(qǐng)?zhí)夭哒魑占昂懿罴啴愳柕钠鲆庳?zé)義壞在柔于貝：1目、誦有竟助場于破吸雕取盼別御國容的假經(jīng)亞驗(yàn)始教厚訓(xùn)2保、桑有擱助保于惹增尖進(jìn)究國破際粥間為投短資治和松國焰際脆經(jīng)火營沫活球動(dòng)抄的珍發(fā)蜓展3劇、胸有旁助筆于冊(cè)促勞進(jìn)論會(huì)債計(jì)宰的協(xié)國資際消協(xié)補(bǔ)調(diào)（否二釘）歐成晌因年剖屢析1驚、這法絮律坑因糾素斗—睜—普碼通步法系垮與成餐文倆法系昌的懂影謙響（段一僵）甘普肆通階法雁系螺的灑國刪家劃，訂會(huì)哈計(jì)我準(zhǔn)常則豎由倉民依間呆專庸業(yè)咐組呆織宗制慨定姑，盲具軋有蓮很膛強(qiáng)腳的屆適葉應(yīng)涌性虛和賴創(chuàng)燥造及性艱（炸如惰美與國耀）殘。（碧二簡）逼成軋文籠法敞以器《宴羅償馬療法譽(yù)》躍和約《肚拿舒破公侖樓法累典茶》高為違基豆礎(chǔ)倍。哀成祖文涼法秧系喪的斷國此家印，需會(huì)北計(jì)脈準(zhǔn)喘則捐和糞實(shí)援務(wù)據(jù)匯漆編股以絲式法朽律劫的護(hù)形歡式應(yīng)出取現(xiàn)蓄，也具強(qiáng)有兵高五度可的屑統(tǒng)能一希性角和炮程北序妄性脊（酷如荷我燈國壁）皺。（恰三喚）肺對(duì)汗會(huì)禿計(jì)絨影持響檔最隊(duì)直濾接蒸的配是與稅伯收梢法網(wǎng)規(guī)漏。斜（施如誰，曲德辟國猾和隨瑞抵典職的巾會(huì)餅計(jì)歌按澤稅敲法冒要社求肝核情算獸和輛納指稅峰；葵而劍在滅荷雁蘭脈和騰美碧國躲，阿會(huì)家計(jì)殿與渣稅認(rèn)法濫分防離朝）2絮、可政涉治左因白素箏—陰—聽直飽接螺或僑間暮接田的狡影惡響一急個(gè)屠國石家繭的探政詢治福思鄭想您、兄政居治擺制濤度胡和欠政恢治掉事刻件浪對(duì)擴(kuò)該熄國蜻的冬會(huì)羨計(jì)回理河論灰和是會(huì)逼計(jì)咬實(shí)允務(wù)棕有智著西間本接譽(yù)或慎直撥接娛的欣影望響?yīng)z。兩罵國足間宰的支政飼治叢關(guān)附系慈會(huì)守對(duì)某兩州國幣的旱會(huì)劫計(jì)校實(shí)貫務(wù)鴉產(chǎn)設(shè)生導(dǎo)一替定女的他影中響桿。以韻前誼的魚殖扯民經(jīng)地棚和謊宗杯主犧國小關(guān)缺系盞影蒙響燙殖河民者地探國砍家灰仿幕效億宗掠主缸國朝的鼓會(huì)炒計(jì)均制極度柿。3平、刻經(jīng)聲濟(jì)病因燙素—甲—經(jīng)植濟(jì)擇因憤素甩是應(yīng)最激重辟要苦也食是膨最憶復(fù)邀雜廢的共因螞素嘴。駁包陽括經(jīng)屑濟(jì)建體造制、經(jīng)屯濟(jì)邁發(fā)弟展替水往平、企藍(lán)業(yè)恥資葬金冰的征來鼻源屢、削企丑業(yè)堡組冊(cè)織泄形貓式仁和堤規(guī)降模等不進(jìn)同凳的峽經(jīng)螺濟(jì)葛體語制泄，頂導(dǎo)爽致山政蛋府枕對(duì)糊會(huì)怨計(jì)出政充策情的乏制璃定慘和儀執(zhí)瞇行謝干布預(yù)暈程攔度幣不擔(dān)同經(jīng)付濟(jì)每發(fā)歡展濾水據(jù)平串對(duì)煎會(huì)例計(jì)哥核扔算紛的重具掛體示內(nèi)屯容六和跪方鎖法灰有愁直架接器影辭響資峰金財(cái)來載源播的邊不使同未也軌對(duì)傳各擱種慶經(jīng)減濟(jì)后實(shí)購體體有底直輕接研的芬影晃響企爸業(yè)夏組慚織輩形故式高與令規(guī)甩模登的治不依同構(gòu)會(huì)花影膽響腿會(huì)晌計(jì)餐實(shí)志務(wù)貨純幣事政硬策4票、逐稅夏收憤因拿素稅吵收挪體佛制荷直預(yù)接隱制管約不著戰(zhàn)企約業(yè)沖的祖經(jīng)鞭營耕活穩(wěn)動(dòng)質(zhì)和稿會(huì)遇計(jì)名實(shí)司務(wù)與熄會(huì)奮計(jì)扎和余財(cái)淹務(wù)畫報(bào)慨告固問樹題贏有藍(lán)關(guān)芹的低是僅稅犁法錦稅拉則抽中研對(duì)侵會(huì)榴計(jì)備計(jì)京量膽規(guī)攤則父規(guī)累定允的劫詳或細(xì)紛程返度哥。5藏、昌文輝化疲因女素會(huì)恩計(jì)標(biāo)文刃化憶取祥向述是膊指皂一長個(gè)史國越家哲的膜文喚化弄取販向趨所舞決手定研的醬會(huì)雷計(jì)重發(fā)庭展緞傾殺向戒?；艄矸驂核箿喌偃镜录薜氖鏊谋N妻國驢家秤文無化屑維金度修：（汗1僚）絞個(gè)疫體壘主強(qiáng)義抖取查向欺對(duì)竊集樂體惠主竭義腎取積向（振個(gè)棋人簡主圍義含）（擱2生）病大好跨稿度略權(quán)率力敲結(jié)載構(gòu)蟲取杰向庭對(duì)庭小蘇跨掉度粘權(quán)繁力柄結(jié)乓構(gòu)父取蹲向（得權(quán)禾力袖距鵝離猜）（患3詢）蔽避暖免憤不潤確枯定疊性木愿兔望旗中調(diào)的攻強(qiáng)團(tuán)避街免無取屆向民和場弱喘避林免勇取事向俘（不爸確瞧定竹性葉規(guī)房誠避）（貼4濟(jì)）傳陽摔性歌取野向叔和熔陰裕性拉取碑向頑（陽疑剛醬之禮氣）★格王雷閃的世“秤四叛個(gè)售會(huì)桐計(jì)占價(jià)概值決觀睬的秒維嗓度嘉”組：績職世業(yè)解主徐義業(yè)、蘿統(tǒng)淡一家性允、遺穩(wěn)犬健毫主墨義疏、云保避密細(xì)性宗。指腐一側(cè)個(gè)理社聲會(huì)喪的略成秩員凈之質(zhì)間擊保老持澇聯(lián)氏結(jié)腫的唐程尚度屯。指殖一僑個(gè)蒼社緣瑞會(huì)葡的占成輩員巨所傾接詠受汪的萄機(jī)寫構(gòu)質(zhì)或江組名織沾中竄權(quán)廉力善分醋配享的重程哄度頌。指郊一罪個(gè)謀社卻會(huì)重對(duì)織不脈確渾定雁的倒未萍來甚感律覺伏不柜安頸的夠程儀度池。指光人播們?nèi)睂?duì)創(chuàng)待譜某隙些倦事屆物糊的描態(tài)臉度嗽，聾是吸從蠟社浩會(huì)錯(cuò)中舅兩沿性陜的奴作腐用毅劃任分刷來杯考敗察匯的狀。佩夾雷裁勒逐根團(tuán)據(jù)霍投夫顆斯緊蒂徹德擾和恨格刮雷胃的南研亮究帶提念出翻了肺如滾下急假梅設(shè)鞭和越推薪論出：（朵1劃）衣一添個(gè)識(shí)社周會(huì)箭中漸個(gè)疲體澇主胸義別傾躁向龜較陪大牧、獎(jiǎng)不怕確酷定嗽性方避底免謙傾家向扯較烈小御，奧那撓么糧其已會(huì)猾計(jì)財(cái)文譯化饑中賀表膊現(xiàn)孫出鋒的職成業(yè)象化危傾哭向就腰較鉗大揭（詳或更統(tǒng)輔一食性咐較碑小疏）盯。（屬2攜）五推浸論促：紅一左個(gè)德社挎會(huì)調(diào)中馬個(gè)液體怎主疲義擦傾肚向錯(cuò)較鮮小休、虧不承確桌定泳性直避邊免頓傾舌向賀較得大烈，妨那拋么烤其紹會(huì)寬計(jì)待文窗化農(nóng)中剪表曠現(xiàn)奔出父的完職江業(yè)示化賠傾無向森就策較漠小而（派或今統(tǒng)校一謝性嗚較按大萍）客。（振3限）床一僅個(gè)些社悠會(huì)闊中耽不榆確炕定川性恩避氧免班傾瀉向齒較習(xí)大姓、幣個(gè)灰體地主點(diǎn)義渣傾悉向怪較獅小餃，戶那受么丑其桿會(huì)槳計(jì)談文倆化醫(yī)中障表收現(xiàn)券出攀的保環(huán)守基主打義欠傾趁向就兼較反大戚。（永4唯）恥推里論強(qiáng)：勾一鋪個(gè)另社鋸會(huì)扛中尼不幸確舟定僵性孫避江免狹傾謙向辛較建小崇、誤個(gè)吉體牧主希義兄傾燈向秘較然大廢，熔那茄么白其溜會(huì)仍計(jì)孤文旋化炊中鍬表汁現(xiàn)炕出盯的銷保舌守恢主做義派傾部向辱就驗(yàn)較油小謹(jǐn)。（掩5艇）般一受個(gè)線社攻會(huì)撥中合不民確修定嶼性塑避堆免餅傾拴向熔較釀大捷、蛋個(gè)譜體鏈主怎義錄傾警向古較巧小應(yīng)，奧那麥么模其蘿會(huì)月計(jì)圓文比化甘中燙表遠(yuǎn)現(xiàn)同出耀的保拌密圓傾滅向就丸較炒大央。（恒6饅）宜推詞論醋：都一賭個(gè)砌社司會(huì)市中寶不僻確脊定速性減避棄免鄉(xiāng)豐傾枕向捎較潔小傳、嫩個(gè)斗體蛙主皺義球傾熄向晉較掙大衰，刑那批么風(fēng)其色會(huì)古計(jì)尖文法化衡中羅表阿現(xiàn)荒出邊的假保洞密桌傾持向拼就叢較汪小指。6獨(dú)、渣教削育辭因醋素—猜—一鼠般哭教緩育撐水醒平和專粥業(yè)氏教跨育張狀旦況的碰影貝響一攔般桃教傅育羽水彩平脆表孔現(xiàn)熊在孤人啄們置接割受欲教晝育零的糾程處度吊尤糕其除是混接步受蕉高殖等煉教列育合的坊比虛重疫方惹面為。專迫業(yè)占教承育遠(yuǎn)和榴后璃續(xù)偽教尿育沖狀簽況弦直翻接捷影叫響該著材會(huì)抵計(jì)旱人開員索的腹業(yè)墓務(wù)義水工平輪和哨技幅能賣高水低謙。第濾二拋節(jié)揭會(huì)拉計(jì)拒發(fā)制展滅模態(tài)式一鎮(zhèn)、爆宏村觀圍經(jīng)同濟(jì)拴模昏式宏濟(jì)觀園經(jīng)零濟(jì)喘模換式矛的許會(huì)劇計(jì)出，重是隊(duì)把陳會(huì)粱計(jì)叢作擁為漏國塊民恨經(jīng)申濟(jì)扒政顆策教的琴一星個(gè)字服檔務(wù)刪工憲具單。侍企稀業(yè)俱會(huì)謹(jǐn)計(jì)勾實(shí)虛務(wù)郵是仔從那國潤際再經(jīng)瞞濟(jì)插目應(yīng)標(biāo)生中仰派骨生倡出手來久的泳，伏并嘗為虎其誘服股務(wù)緩。這療一首模臥式朵的什建宅立惱主駁要偉基荒于護(hù)三扇種賠假澇設(shè)碰：（廣1扒）除經(jīng)丹營莫性訊企艦業(yè)法是難國垂民廊經(jīng)逢濟(jì)株的熱基逆本適單君元渣；（友2沸）昏企奪業(yè)宏最屬好尊通城過鞏從佳事踐密悅切展符征合捎國響家別經(jīng)裹濟(jì)懲政贊策閑的楚活腹動(dòng)葬方深式刃來傳實(shí)偷現(xiàn)拍自蕩身館的均目津標(biāo)冠；（嫌3絹）彼如拾果虹企贏業(yè)該緊軋隨寧國幫家殊的案經(jīng)饑濟(jì)屆政止策騙，酒也饒就校是敬最姨好塊地宇服森務(wù)懼于聯(lián)公違共形利筋益秒。瑞馳典恒就貌是眨典僵型剩的昆采衰用狡宏估觀渠經(jīng)來濟(jì)氏模母式舉的株國敏家蓋。二鳳、辨微或觀撐經(jīng)砌濟(jì)癢模犯式微認(rèn)觀怕經(jīng)害濟(jì)閣模錦式梯的狂基隸本材假遺設(shè)峰是仿：（馬1磁）甲單陜個(gè)稱企封業(yè)棵是狗經(jīng)柏營棟活別動(dòng)設(shè)的環(huán)聚賴焦歌點(diǎn)孟；（竟2魚）是企翻業(yè)續(xù)的濫主蜘要道目培標(biāo)敞是賞生妖存差；（海3片）慈企滅業(yè)開生交存猴的視最鈴佳餃策擦略匪是把經(jīng)蚊濟(jì)愁優(yōu)軍化阻；（請(qǐng)4悉）聾作濫為遵企庫業(yè)唉經(jīng)憑濟(jì)政學(xué)累的卸一粉個(gè)似分捧支譜，次會(huì)鞋計(jì)部從衰經(jīng)勝濟(jì)蘆分情析始中枝派浸生地出防其名概值念研與俯應(yīng)班用旨。在嶼微貢觀燭經(jīng)祖濟(jì)銳模嬸式旋下族，些會(huì)意計(jì)白的偏核講心免概籍念換是墾資濟(jì)本惠保坡持譜。荷蛇蘭他就輪是舞采裂用訪這警一舞模唇式貍的淋典弓型因。三慕、艇獨(dú)匆立張學(xué)狹科招模謹(jǐn)式獨(dú)的立題學(xué)匹科吉模旗式哈強(qiáng)鬼調(diào)皮會(huì)柳計(jì)慚不給受芳宏敵觀穩(wěn)目嚷標(biāo)就和訪微勾觀巷理脂論著限秩制錦，不而蕩是魔作攪為筐一疾門法獨(dú)菊立嚴(yán)學(xué)轟科驚發(fā)沉展驗(yàn)起舅來堂的任。以姨實(shí)籮用類主賄義辭作午為殼理奶論頂指旋導(dǎo)底，妖并斤從牙商仰業(yè)毀理要論裝的念研河究幸和旬發(fā)譯展監(jiān)中孩得具到朽啟稻迪要。其袍基灰本盟假部設(shè)糖是輛：克經(jīng)擱營混活插動(dòng)膜是康會(huì)鑄計(jì)督的勉主蠻要板服漁務(wù)筆對(duì)蟲象務(wù)；甲會(huì)駱計(jì)侄為屑企對(duì)業(yè)縮慧經(jīng)際營江提悅供送有扁效沸的碰服戀務(wù)涂。因宋此竹這話種醒模春式充的嘆會(huì)滴計(jì)著概吧念評(píng)和現(xiàn)方公法號(hào)主變要喚是績從憶企宵業(yè)霸的添經(jīng)廳營港實(shí)貌踐紀(jì)和飯會(huì)含計(jì)兆實(shí)踩務(wù)袍中看產(chǎn)繪生爪的枕，判而非企院業(yè)腿的抵經(jīng)淡營待實(shí)吃踐盆和成會(huì)瓦計(jì)息實(shí)論務(wù)摟促宣進(jìn)延了忠會(huì)慘計(jì)新概狠念盆的役進(jìn)頂一缸步堤形份成摧和榜發(fā)激展滅。典眠型蘇國蚊家跡：美星國瘦、另英宜國四穴、貴統(tǒng)寬一阿會(huì)翼計(jì)墨模胃式強(qiáng)鈔調(diào)請(qǐng)國筍家茫在衫經(jīng)潛濟(jì)和社倚會(huì)躁發(fā)頂展遞中捎的東作岔用朝，怕要按求積企汁業(yè)咳服默從缺國餅民達(dá)經(jīng)選濟(jì)盤的總嘩體稻規(guī)營劃和妖要穿求要敲求般企捎業(yè)緣瑞都凡應(yīng)吳執(zhí)耽行統(tǒng)邊一的幻玉會(huì)簽計(jì)丘制姜度粗，創(chuàng)按戲制深度孝中擺統(tǒng)狐一窩規(guī)嘉定間的浙方戒式渣和隸要貪求氣對(duì)投會(huì)南計(jì)蔑數(shù)忠據(jù)街進(jìn)易行緒記帝錄魔和澡披糧露秧。一囑般遷說絞來喂，醒統(tǒng)夾一嗓趨真向綠常掀見孕于搞政熊府辦強(qiáng)東烈概干栗預(yù)升經(jīng)承濟(jì)維計(jì)埋劃假的拉國栽家豆，土解志體辱前座的迅蘇數(shù)聯(lián)壁和概當(dāng)犁時(shí)待實(shí)喜行嬌集逃中哨計(jì)絨劃槳經(jīng)犬濟(jì)弄的分其唇他煉社耐會(huì)倍主娛義佳國侍家率，改可鑒稱灑為否典善型攀的撈代薪表蔽。宏在騾這鹽些惑國厭家鞭里杠，賀會(huì)阻計(jì)紙被央用玻來樓計(jì)臣量祖業(yè)度績應(yīng)、膨配啦置恢資晌源蔽、谷征釋收優(yōu)稅掉款翻、州控坐制慢價(jià)給格熄等膠。擁數(shù)有京統(tǒng)昌一止會(huì)宏計(jì)預(yù)方躍案攤的倉法脹國扔則孩是畢統(tǒng)裹一能會(huì)搏計(jì)程趨確向刺最止明見顯寫的東西愈方拉國曲家磚。第吊三折節(jié)樓全笛球計(jì)會(huì)抬計(jì)為?；钍窖澋闹曳?jǐn)傤愐粴灐⑼昕娗缋瞻魟?chuàng)俘始題的威分環(huán)類1鉆9館6晉8謠年算，絲式繆鴿勒絹教錫授事從加會(huì)敢計(jì)皮環(huán)答境曠的風(fēng)角熱度咐確思立關(guān)了叉四抄個(gè)猾變音量裕因氣素鵲作亦為席分耗類未的侵基吵礎(chǔ)（疲1棕）離各挪國貪經(jīng)貞濟(jì)蹲發(fā)更展順的暑不江同稱狀魂況佳；（聰2嬌）擔(dān)企擦業(yè)隸的加復(fù)亂雜撇程然度劍；（伶3確）膚政撓治盈傾寬向僵的梳影章響滾；（嫩4野）臟所宣定窗法腸律編制壩度賺的仿情抱況零等哄四免個(gè)謙不在同質(zhì)因防素結(jié)線論摩：量存擱在發(fā)十鄰種孔不校同柱的在企尺業(yè)刑經(jīng)娛營珠環(huán)汁境洗。（莖1肆）區(qū)美初國職/丑加居拿鞋大妥/溜荷座蘭狠；（耐2膽）拆英芳聯(lián)乒邦訪（假不音包息括傻加剖拿橫大弄）懇；（陰3喉）府德抹國弟（希當(dāng)借時(shí)藍(lán)為猴聯(lián)令邦俗德代國部，珍下后同練）販/亂日?qǐng)?bào)本剝；（限4疾）忌歐莖洲恩大襪陸離（揪不腳包盯括鬧聯(lián)況邦調(diào)德脈國或、強(qiáng)荷愿蘭創(chuàng)和析斯販堪圓的褲納紅維姓亞詞各奏國乏）飽；（聽5慣）艱斯情堪湊的頓納把維樸亞切各象國柔；（堤6遺）齡以曠色其列歌/形墨寒西侍哥們；（苗7刊）念南舍美斥洲桂；（邊8還）除近蜜東蛇和大遠(yuǎn)姨?hào)|迫的瓦發(fā)櫻展虜中根國蹲家恐；（煮9電）馬非錯(cuò)洲邊（健不以包闊括與南允非膠）庭；（爪1舅0沒）鞠共啊產(chǎn)塊主順義類國怠家占。二待、跑美困國憂會(huì)嘉計(jì)忙學(xué)獎(jiǎng)會(huì)啦的腦分黎類（塞1燈）灘英荷聯(lián)航邦世蓬界斥的幟會(huì)貸計(jì)勿模測式洞可滅以不根變據(jù)攏“甚影航響熱地陡區(qū)女”燦分逢類春:（興2縱）壁法寶國療―的西叼班畢牙傾―喘葡疾萄愁牙（扔3發(fā)）戀荷腿蘭（急4孝）罩美甚國（蜘5之）計(jì)共圾產(chǎn)救主呆義諷國盟家在悼考葉慮氏了謠許湖多球系耳統(tǒng)壞和襯子渴系忙統(tǒng)泛之朽后已，掉最種終斃形餅成穗了“塌比牌較啦會(huì)昏計(jì)及體衡系穩(wěn)的啊框擔(dān)架啦形銜態(tài)摔”雁。三蘆、帥阿腔倫陷的以流滲傳窗頗詢廣壓的略分疏類P汪.祥H悶.段阿憤倫僻（跳A加r涼o隱n曾）毀博礙士動(dòng)對(duì)作會(huì)脅計(jì)羨模邁式柄的購國燒際終分脅類奴也交許螺是流流違傳娘最率廣脂的吹。他晶以艦維要護(hù)滴誰水的塘利蠅益池作稠為膠分子類斑的喚標(biāo)工志球，驕把姨世濟(jì)界水各昨國唱的關(guān)會(huì)逐計(jì)訂實(shí)到務(wù)奴體溉系沉分奮為偵以塑下慶5躬個(gè)修主波要例模偷式列：（肌1洪）土強(qiáng)噴調(diào)登公劫司保應(yīng)酒按噴“刺真規(guī)實(shí)語和禍公辮允楊（猾t錯(cuò)r鋤u砍e翠a晃n且d帶f盾a伐i訪r蜘）疤”喉的腔觀凝點(diǎn)浩提茂供瘋財(cái)緞務(wù)讓報(bào)慨告笛，鍵主透要閱是藥為掌了毅保叛護(hù)盟投立資長人側(cè)和搶債障權(quán)噸人快利抽益黑的乎不田列俗顛疾會(huì)涌計(jì)局模膨式嫂（薪英巖國窄會(huì)攻計(jì)還模至式機(jī)）藏；（銜2寬）滔通渴過廁“趨公糖認(rèn)泰會(huì)查計(jì)事原庭則嚇”索，浮主臭要辟是肥為動(dòng)了非保船護(hù)河證湊券枕市姑場疑投嫌資蜂人扯利的益扯的覽美紹國桑會(huì)臘計(jì)釣?zāi)Ｈ适搅?；（沖3此）呼服肅從詠稅鈴制濁需焰要贈(zèng)的泥法佩國笛―優(yōu)西醬班綢牙喉―朽意嶺大顆利刃會(huì)肺計(jì)宋模口式杜；（終4捆）稠以夸公臣司批利倘益殊為餅導(dǎo)傻向頭的登北增歐遍（疲以舟德臨國條為葛代活表泛）繡會(huì)存計(jì)景模消式表；（失5響）等服輸務(wù)瓣于飯集澇中景計(jì)裹劃辜經(jīng)兆濟(jì)單的萍蘇抵維驅(qū)埃雹（剖蘇抱聯(lián)園）攝會(huì)超計(jì)沸模歲式到。這濫種劇對(duì)預(yù)各茅類殃會(huì)姻計(jì)緞模賤式貴的憂基控本屑特剪征銀的宇高泰度爹概間括質(zhì)，訊是星阿繼倫級(jí)分醉類姑的既特營色呢。阿怎倫灘的捧會(huì)看計(jì)船模婦式細(xì)分穩(wěn)類法騎國―珠西制班固牙赴―麥意緣瑞大歇利命模習(xí)式不惱列灑顛妹模舊式美芝國惰模醋式北蛛歐庭模散式蘇纏維蔥埃揉模嗎式法槳國攏*西駱班言牙壞*意驅(qū)大貌利多*比充利位時(shí)葡錄萄詢牙希澆臘土早耳魚其黎匆巴撞嫩埃淋及阿肚爾集及芳利居亞摩到洛鉤哥扎該伊布爾剛編果巴滾西厄稍瓜倡多料爾哥鬧倫偉比揭亞秘伴魯英技國輪*（欲包顯括稠愛第爾射蘭理）美池國固*德倉國鋒*蘇叮聯(lián)趕*荷奪蘭匈浴牙鬧利加留拿洪大蟲*澳跨大并利揉亞以蛾色路列印殲度巴紐奉基欠斯虧坦中擦國拉香涂港新暴加盞坡馬令來唯西腸亞尼黑日逃利落亞加吩納肯父尼景亞南語非津跪巴繭布惠韋百厚慕佳大巴拔哈眉馬墨蒸西步哥委剩內(nèi)妹瑞敞拉日律本菲渠律鞠賓中象國夠臺(tái)光灣瑞每士挪蜂威瑞塑典丹陰麥芬散蘭波冶蘭保槳加奏利專亞中礎(chǔ)國阿會(huì)根罪廷智值利注統(tǒng)：矩有染*姜號(hào)迎的愛為廉各鏟該新模佳式質(zhì)有等典毀型廣代粘表脈性匯的蔥國如家四不、焦諾櫻比權(quán)斯奮的跳分掏層浙分武類C央.伴W闖.悅諾屢比顆斯難（義N億o富b權(quán)e霉s園）污教還授鏟在焰考銀試心各資國鴨會(huì)做計(jì)民慣獲例壞的拒基神礎(chǔ)五上掩，撥提暖出包了裝對(duì)宇世恩界魚范百圍飼內(nèi)慶的嗓會(huì)產(chǎn)計(jì)項(xiàng)實(shí)聾務(wù)躲體愈系佩的澆分悄類博系腦統(tǒng)寬，購這醒個(gè)歇分儀類釣系先統(tǒng)蚊劃巷分高為欣5涉?zhèn)€直層掩次摩，巨如樸圖尺所桂示隙。財(cái)妖務(wù)倘報(bào)苗告核慣尸例以盤微糞觀場為雖基睛礎(chǔ)以熱宏席觀硬統(tǒng)胡一驅(qū)為駝基會(huì)礎(chǔ)側(cè)盤重肆商紀(jì)業(yè)予經(jīng)靈濟(jì)襖學(xué)諒，洲注忍重溫理槍論側(cè)黑重找商狹業(yè)未慣監(jiān)例爪和況實(shí)謠用愿主侄義熱，選起嫁源癥于數(shù)英蓬國歐揪洲旋大無陸腸：唇根援據(jù)勺稅蓄制還與佳法知律根留據(jù)軍經(jīng)灣濟(jì)鏟學(xué)裁理捆論英海國搭影豎響美誰國蜜影籍響根冬據(jù)留稅化制根販據(jù)侍法卡律澳票大成利剖亞南非新舌西沒蘭英國英報(bào)國百影袍響愛翼爾嶄蘭新詠西戚蘭美國加押拿增大墨迷西魚哥菲認(rèn)律霸賓日本法國西旺班悄牙意另大搖利比苗利終時(shí)德國瑞典荷冒蘭綱亞滔綱族種個(gè)托體諾閱比惑斯鐮根礙據(jù)本財(cái)健務(wù)寬報(bào)停告娛慣完例璃對(duì)披會(huì)露計(jì)圍實(shí)螞務(wù)檢體批系雄的診分粥類諾是比傻斯躲在作1佩9過9蕩8猴年的改襲進(jìn)筋了擾上舉述叼分供類陶系無統(tǒng)避，雄主肌要謎是命：（江1挎）余在物研尿究蒼中白主包要?jiǎng)?chuàng)關(guān)喇注鳴的嚼不掌再周是辮不港同同的頭國古家揪，駱而透是站提候供貝財(cái)追務(wù)姐報(bào)毯告序的亡公浪司睬；（幣2極）富所啟劃釋分屋的騙層欲次以不債再凍借脆用鐘生蘇物恩學(xué)巷的橡術(shù)跑語辟，梅而排是肉使暴用劈燕對(duì)門財(cái)擠務(wù)察報(bào)腥告館實(shí)趙務(wù)庭的廉分贈(zèng)類黑用宣語拼，停分波為吼“桑類肯（謠c族l巨a巴s爺s青)勾”搶，躍“講屬接（踢f纖a南m愈i狀l雹y冶）彼”鉗和墨“警體倒系務(wù)（命s浩y掩s職t伏e臉m突）屋”杜，轟并滋以怕舉穩(wěn)“境例裙（有e腥x娘a木m財(cái)p尊l熄e煮s虜)煙”創(chuàng)的編方西式鑒列丙示忽不緣瑞同考國鮮家預(yù)的獎(jiǎng)不逢同嶺公允司辯的兼財(cái)邪務(wù)領(lǐng)報(bào)塘告?zhèn)亴倏系奶哳愋蛣e吵。改銳進(jìn)灰后冰的脊分怪類歲系既統(tǒng)堅(jiān)如士下木圖選所婆示唐：會(huì)搶計(jì)恥體買系紡（斧1極9耳9疾8征）強(qiáng)伯大尚的僵股絮票草市汁場A隆類類屬體模系例荷梳蘭哈準(zhǔn)微則英奔國頃G兩A喂A次PI久A眼SG主A鉗A段P美巡壽國G純A味A軍P荷腿蘭驕報(bào)寧表1吊.翼英薦國報(bào)奮表2壯.撇愛張爾形蘭報(bào)起表1就.嗎新喇加垃坡撞上羨市販公扮司2虜.升B對(duì)a翅y倦e殊r囑公鼓司隨（趙瑞鳥士抖）告、垮N歷o對(duì)k邀i但a追公邊司哭（跪芬合蘭?。?鵲.達(dá)美星國督向科證則交進(jìn)會(huì)枝注奧冊(cè)程的襯公各司綁報(bào)邀表2乳.肺日前本大的步一講些橋合老并粱報(bào)桃表弱踩小花的彈