財(cái)務(wù)決算與利潤(rùn)調(diào)節(jié)技巧

財(cái)務(wù)決算與利潤(rùn)調(diào)節(jié)技巧講座

主講：李明俊二00四年九月二十三日智慧源主講人介紹：李明俊北京大學(xué)MBA，中國(guó)注冊(cè)會(huì)計(jì)師，高級(jí)會(huì)計(jì)師，財(cái)稅專業(yè)資深人士。曾供職于安達(dá)信會(huì)計(jì)師事務(wù)所、中集集團(tuán)、香港中國(guó)海外等公司?，F(xiàn)任深圳市智慧源企業(yè)管理咨詢有限公司首席財(cái)稅顧問(wèn)。在所得稅籌劃、財(cái)務(wù)分析、企業(yè)融資、風(fēng)險(xiǎn)管理、企業(yè)兼并收購(gòu)領(lǐng)域有自己獨(dú)特的和創(chuàng)造性的認(rèn)識(shí)。E-mail:jim@

智慧源主要內(nèi)容

1.年度決算的重要性2.年度決算的財(cái)務(wù)會(huì)計(jì)調(diào)整的指導(dǎo)思想3.利潤(rùn)調(diào)增常見(jiàn)技巧

4.利潤(rùn)調(diào)減常見(jiàn)技巧

5.會(huì)計(jì)利潤(rùn)與納稅所得間的差異

6.上市公司常見(jiàn)會(huì)計(jì)造假手法

智布慧宴源每旋個(gè)卸人很的較故五事板：喜野歡中留辨下半自濁己使最計(jì)光磚彩（晶會(huì)鋤計(jì)臨報(bào)稱表依之舒粉咐飾穴）-冶黑功白澤年遺代責(zé):翅一款白創(chuàng)遮映百封丑瓦!-嶼彩盜色洪時(shí)痛代等:菌化妹裝哀顯斷風(fēng)巴采筑!-攀電語(yǔ)子波時(shí)弦代翻:件以說(shuō)假倒亂經(jīng)真譜,鉛到拋"蕩雀飾斑抗"艇之炮可岡愛(ài)帆!不王管告怎猛樣杯,針一兄定煮要叼"打光渾彩新照請(qǐng)人駱"宗!1勉/盒年擔(dān)度槐決恨算蹦的彎重交要殖性*溉企乖業(yè)拉和席客表戶嘉之聚間火年萌度害評(píng)份價(jià)夫的懸重貸要白資廈料套來(lái)程源-戒入晶圍烏競(jìng)殖標(biāo)-失供甲應(yīng)屑商餅?zāi)曦M度閉評(píng)繭價(jià)嫁或傻評(píng)不審*班企慣業(yè)掛和昆銀鐵行防資刑信挎登檔記碑評(píng)緊價(jià)邁的橡重桐要演依軋據(jù)-姨資冶信蠻貸材款鳥(niǎo)(畫包籌括殼無(wú)劣形委資床產(chǎn)惕貸柱款偶)-勸非較資氣信譜貸是款*摧政穩(wěn)府央資臉助馬的努依棒據(jù)-啞可造能慎從舍填吵制慘報(bào)胖表伶到禁索翅取與財(cái)透務(wù)姨資車料獵(糖政進(jìn)府療職扎能協(xié)轉(zhuǎn)眼化鼓)*靈對(duì)日每吉股汁收你益穿(倒E越P烘S瓣)大影眉響嬌到遠(yuǎn)股肯價(jià)裂的好影乎響智肝慧屬源1捕/終年慘度質(zhì)決煤算澆的篩重跡要兼性快穗速渠發(fā)傾展紀(jì)但拉是象不阻想賠"獵流勢(shì)露昨"堂太陵多逝(樣但榜這未樣抽的濟(jì)機(jī)舒會(huì)懸少循)近飛兩街年病的仰情圖況趟:殺-肌醫(yī)面療煤器災(zāi)械其生邪產(chǎn)寒和只貿(mào)耐易海(里新洗興戒)-筐電談信騙運(yùn)叉營(yíng)橫(遲壟坦斷盡)-匙醫(yī)致療醬服秀務(wù)園(警壟吸斷事)-計(jì)珠際寶對(duì)貿(mào)秒易煮(騰新淘興傭連禍鎖專)-匆汽忙車與服喜務(wù)獸(蛙新鳴興欲連照鎖燭)-滴職侵業(yè)桌教體育估培選訓(xùn)宗(防新黎興桑)-攪除青外勇合夕法釘?shù)奶咨汤鐦I(yè)減活珠動(dòng)喘,尿您繩能臨告俱訴延我蜂嗎桂?@叨早翼餐及食蠅品擾(蜻X簡(jiǎn))@寇管期理末咨常詢時(shí)(津X獻(xiàn))@區(qū)信污息使科曲技?jí)?唱X礎(chǔ))紹:淋暫舒時(shí)檔調(diào)的整層的半行沸業(yè)所翻以遞掙它扎寺階拒段廚和賊成慌熟嗓階乘段稻的仿企控業(yè)糾,蜂是冷重繼點(diǎn)社對(duì)擺象智宋慧株源2漂/鑒年蟻度鞏決造算菊的巴財(cái)裝務(wù)牽會(huì)嫌計(jì)蓬調(diào)娃整懲的頸指爆導(dǎo)巷思債想*斗每拘股稱收賠益直的號(hào)思科考凈吃利沒(méi)潤(rùn)采-放優(yōu)齒先厭股獲股桃利-婚E腔P朽S剝=隙-貝-推-洞-醒-雖-夜-勒-鏈-點(diǎn)-跡-鞋-掉-嚇-喪-園-悅-劫-補(bǔ)-狗-景-市-拘-藍(lán)-投-傷-炸-妖-蒜-拋-朋-厚-秀-臉-追-犯-數(shù)-火-船-荷-透-妙-革-感-托-崖-端-油-號(hào)-皂-疼-濟(jì)-澆-鹿-鑒-滲-圈-脾-青-筑-蔬-白-道-栗-由-認(rèn)-發(fā)孕行驕的思"浸加過(guò)權(quán)瞧平饅均拍"跑普悟通醫(yī)股緩+怒等漏同竄普鑼通跨股燃的競(jìng)稀向釋指證湊券@呢定罵義沫:手等念同側(cè)普采通緣瑞股地的虎稀穿釋撿證筍券#覆認(rèn)且股施權(quán)申和化購(gòu)脆股綢證促權(quán)#灣認(rèn)朱購(gòu)域的乓股戲票#伍二納級(jí)半普際通厚股#貸或暗有呀股躲票#對(duì).答.版.智析慧平源2莊/熱年天度晨決樂(lè)算產(chǎn)的多財(cái)拔務(wù)肺會(huì)位計(jì)鈴調(diào)毒整懲的碰指蕉導(dǎo)蠻思濟(jì)想*挑損曲益高表蓄的乘思觸考-收巖入草確薄認(rèn)回和怖成日本碑核杰算，袍是招凈伴利永潤(rùn)樣管帆理員(域E斬A智R執(zhí)N年I禁N測(cè)G卡S突M尺A斜N齊A強(qiáng)G駐E延M妹E梨N群T漫)舟的家核俘心投;-如管炕理藍(lán)的憤技鞋巧道(也K慈N證O嚴(yán)W聯(lián)-叼H士O箭W具)確在搶于默稅工務(wù)廢和浩外勉部漿會(huì)萌計(jì)湯檢花查偽的溉難決點(diǎn)溪:技阻術(shù)軌性寄強(qiáng)泥的纖成促本結(jié)辮轉(zhuǎn)抵辦列法肅(啟分攻期得完槐工乳%擴(kuò)的欄計(jì)丸算嚼/頌存羅貨貓計(jì)蘿量楊的沉技吊術(shù)冰/料無(wú)詠形家資例產(chǎn)屬和塵商橡譽(yù)阿的井確弓認(rèn)愈)道德理趴很慕簡(jiǎn)塊單制:審篇計(jì)乎是襯需孝要黃成疏本珍的,男當(dāng)問(wèn)業(yè)尖務(wù)聾大永而功難搜以獎(jiǎng)確邀認(rèn)厚的殿時(shí)漆候數(shù),匹只蔽能鬧放也棄朱!而莖一柱般抽而奧言艙技槽術(shù)楊最本高巴就崗是算業(yè)護(hù)務(wù)搶的辣判笛斷鈔(這季本內(nèi)身素也健是壺管紐奉理鴉會(huì)千計(jì)的垮難綿點(diǎn))磁,桑其羞次尼,株應(yīng)口收不帳礎(chǔ)款退,濕員掌工施借且款才是剃難宿以盼檢略察狂和朽取努證很是布不愚合理踏的懇.智諒慧辱源2蚊/屈年蜻度珍決踢算伶的偷財(cái)是務(wù)押會(huì)趕計(jì)狡調(diào)掉整贈(zèng)的程指雙導(dǎo)咬思膛想*伏財(cái)稠務(wù)局比馳率叼的報(bào)思炭考營(yíng),惹到寨資映產(chǎn)逢負(fù)叢債覺(jué)表引的每思亂考-狐資仍本藏市跳場(chǎng)注上嘴的仁機(jī)疫構(gòu)件投胸資右者窮將繞越地來(lái)租越毒成險(xiǎn)為彎主床力柔(亞趨怖勢(shì)鑰)乏,狠而杠資陜本字市場(chǎng)緞外佳的擦“鞏游跟離閉資拐金纖”淋(嚇上臘海娃復(fù)勞星撤集控團(tuán)隆)考的覽并渾購(gòu)且,俗也昂非競(jìng)常巖依映仗泊分類析師盼來(lái)流分盾析你風(fēng)練險(xiǎn)暫;-肚分冷析例的覆重嫂點(diǎn)傻包甲括盤流嗓動(dòng)錫性洗比掩率巷(希即礦通今過(guò)監(jiān)這嚴(yán)類至比英率厚分悄析捆來(lái)總揭崇露闊其它裙財(cái)棄務(wù)王比擋率墨的轎真拍偽問(wèn))拼!所費(fèi)以差,裕一兄般判調(diào)延整賤損凳益黎表秩不剪得泡不的調(diào)喚整招資耍產(chǎn)嫩負(fù)杜債臉表炭.智肢慧頑源2呢/擠年唐度歪決羨算撐的殼財(cái)禿務(wù)漂會(huì)埋計(jì)奶調(diào)爽整偽的償指夸導(dǎo)泊思軟想*儀財(cái)喝務(wù)野比漏率剖的揀思蕩考?jí)K,疏到碗資唐產(chǎn)句負(fù)屋債授表杜的烈思贈(zèng)考@劃成蔥本拳費(fèi)弊見(jiàn)甘的竊調(diào)點(diǎn)整-泰>蟻存糞貨幕暫論估陜的蛋調(diào)狠整-嫁>忍應(yīng)神收移帳段款蘭(離現(xiàn)牛金余對(duì)瓦應(yīng)尋的脅科并目置不搜是驅(qū)費(fèi)酸見(jiàn)柄)<趴案軌例搭>周:漆"顧殼浙"洗是粘否炸值蒙得隱購(gòu)纏買促?裕!-管N補(bǔ)T薪K秤J兆(此某留上妖市草企憲業(yè)韻,脅拼鐵音稅簡(jiǎn)穩(wěn)稱主)*姥揭頑示旬:存份貨誤和布應(yīng)且收伍帳執(zhí)款綢的濤調(diào)銅整爽是樣有桶效城兩紛年調(diào)左袖右塑的器調(diào)愁整姑資府源竄,喝最喊終尸還勻是會(huì)飲"打難議以截脫倘離唉被梯懷挎疑雁"蓋的死對(duì)矮象貸!智濫慧議源企急業(yè)甚會(huì)恰計(jì)乞報(bào)南表瘡造圍假減主蠟要辣有生兩壺種軍類懸型手：胞一巖是導(dǎo)虛跳增巨資丟產(chǎn)兩，散虛古增歡利泛潤(rùn)秒；秧二殃是兆虛倦增霉負(fù)股債畏，傻隱參瞞捆利辰潤(rùn)欠。常喂見(jiàn)扮的為利樸潤(rùn)討操勞縱乘手隨段匯包細(xì)括罩不刃恰辭當(dāng)速核殼算攤特壞殊裝交碌易舟（洋如脫債猾權(quán)刷、蹲債趨務(wù)增重夫組撲、淹非健貨殃幣度交伙易殘、覺(jué)關(guān)住聯(lián)上交四易鑰等進(jìn)）緩、港濫夢(mèng)見(jiàn)返會(huì)答計(jì)脂政患策牛及婆會(huì)亭計(jì)明估湖計(jì)歐變膏更東、狗錯(cuò)腦誤而確杰認(rèn)冷費(fèi)唇見(jiàn)菊及咐負(fù)鋒債宜、皇資銜產(chǎn)擴(kuò)造域假桌等弄。利奔潤(rùn)扒調(diào)螺節(jié)治常搖見(jiàn)舒手江段虛運(yùn)構(gòu)貢銷腥售罷，宮虛彎列疤應(yīng)旁收銳賬寶款少清轉(zhuǎn)伯銷南售愚成鞭本痛，哥虛董增水利逝潤(rùn)利顆潤(rùn)貢調(diào)早節(jié)較常傘見(jiàn)芳手凍段蒙-匙-景-私調(diào)功增堤手傅法利績(jī)見(jiàn)術(shù)“透未掙達(dá)州賬酬項(xiàng)輪”塌，唇調(diào)彈節(jié)烘利站潤(rùn)利及見(jiàn)帥資越產(chǎn)融重初組勺和梁關(guān)薯聯(lián)泥方斤交駛易舒調(diào)叢節(jié)蓄利木潤(rùn)利域潤(rùn)罪調(diào)冤節(jié)籃常單見(jiàn)剩手山段慕-上-鞠-壁調(diào)部增蜓手刑法當(dāng)忘期奔費(fèi)濫見(jiàn)透不撫計(jì)傲入麗損飾益造，換虛臟列復(fù)資京產(chǎn)君，毯虛饞增災(zāi)利冊(cè)潤(rùn)應(yīng)奶計(jì)鄙入愿損閥益土的樓借秧款夕費(fèi)現(xiàn)見(jiàn)遙資漠本寫化撐，掠虛池增延在名建擋工怎程坡支圍出迷，跪虛頑增惕利鐵潤(rùn)利國(guó)潤(rùn)插調(diào)店節(jié)鏡常滑見(jiàn)器手翅段酷-祝-敵-畢調(diào)奮增僵手廉法少芹提疊固春定葬資跟產(chǎn)斤折口舊稼，嗽虛耕增偽利遺潤(rùn)企然業(yè)掙降層低姓折索舊族率霞只洗會(huì)秒增屠加河會(huì)伸計(jì)義利皮潤(rùn)解卻筒不碗會(huì)烈增布加桶應(yīng)湖稅哪利賤潤(rùn)蓮，遣對(duì)嗎企役業(yè)丸現(xiàn)資金火流劈燕量燭也巷不眾會(huì)犯產(chǎn)寺生槐影側(cè)響像。少唇提運(yùn)或寇不件提曲銀脾行帶貸價(jià)款嬸利恢息繼，龍少捉計(jì)替負(fù)慘債焰，蘇虛歷增帖利犧潤(rùn)利娃見(jiàn)球減恨值踐準(zhǔn)株備散，衰調(diào)濕節(jié)乏利揮潤(rùn)利振潤(rùn)積調(diào)抖節(jié)蘿常暢見(jiàn)喚手檢段著-證-葵-確調(diào)眼增白手映法利推見(jiàn)己經(jīng)行濟(jì)宗政嚇策萌粉裕飾耀會(huì)箭計(jì)響報(bào)斤表（1劃）利報(bào)見(jiàn)說(shuō)資稅產(chǎn)謝剝報(bào)離寇粉供飾器會(huì)姥計(jì)辣報(bào)壟表（可2疏）肢利封見(jiàn)罪縮哄股溝粉集飾詢會(huì)矮計(jì)竟報(bào)摸表（3洋）利拒見(jiàn)拳資像產(chǎn)球重仁組主粉妖飾諒會(huì)榨計(jì)侵報(bào)論表利姑潤(rùn)蒙調(diào)爹節(jié)撞常館見(jiàn)尚手腦段孤-講-仆-堡調(diào)前增敗手另法利茂見(jiàn)插會(huì)跟計(jì)轟政疑策漏粉信飾駐會(huì)鑼計(jì)詞報(bào)抱表（1百）利勒見(jiàn)件會(huì)偽計(jì)盜準(zhǔn)碗則僻規(guī)閥定導(dǎo)的雷靈宴活盤性利粉燈飾廳會(huì)乞計(jì)也報(bào)澡表（2塵）利妙見(jiàn)有權(quán)仁責(zé)證發(fā)紀(jì)生乒制鼠和寺配店比石原嘆則或粉疫飾演會(huì)敬計(jì)誘報(bào)蹤蝶表①勇利序見(jiàn)樂(lè)虛晃擬簽資考產(chǎn)假調(diào)屈節(jié)悠利帖潤(rùn)②定利煮見(jiàn)掘利帝息養(yǎng)支顏出路資不本幼化旋等載調(diào)陷節(jié)峽利癢潤(rùn)命。（3挺）利惹見(jiàn)伐財(cái)置政恰報(bào)忙批燃制竭度微粉不飾懷會(huì)底計(jì)訓(xùn)報(bào)抬表（4輩）利脖見(jiàn)夢(mèng)會(huì)魔計(jì)芬制冬度渠規(guī)僵定存的將不芒完節(jié)善押粉逮飾恩會(huì)縮慧計(jì)跨報(bào)惠表利隔潤(rùn)作調(diào)槍節(jié)喘常賽見(jiàn)強(qiáng)手發(fā)段悔-后-深-盡調(diào)士增桃手磁法通達(dá)過(guò)舞掛楊賬腐處狼理壘進(jìn)納行侵利件潤(rùn)銳調(diào)姑節(jié)應(yīng)階收帳賬稠款泰尤借其奪是研三帶年蹲以系上元的切應(yīng)據(jù)收泉賬衛(wèi)款恨長(zhǎng)奇期臨掛宴帳待楊處見(jiàn)理暈財(cái)裝產(chǎn)李損晴失搜長(zhǎng)尚期意掛葵賬在兔建款工返程包長(zhǎng)悄期耗掛測(cè)帳該風(fēng)攤磚費(fèi)講見(jiàn)旺不讓攤利窗潤(rùn)巨調(diào)膽節(jié)我常殲見(jiàn)拋手括段愧-匹-斯-鋼調(diào)杜增走手銅法銷號(hào)售針退?；刈２慌灱翱禃r(shí)適入鉗帳利欠潤(rùn)部調(diào)債節(jié)輪常喘見(jiàn)脅手凳段應(yīng)-泰-惕-罵調(diào)紛增柳手而法通劃過(guò)止非特經(jīng)宋常如性艇收斬入誘進(jìn)取行孔利沸潤(rùn)外調(diào)縱節(jié)其閃他編業(yè)蚊務(wù)痛利撓潤(rùn)投至資塌收夫益關(guān)嶺聯(lián)妥交叮易艷引牙致碼的捎營(yíng)傭業(yè)日外器收仇支壺凈營(yíng)額調(diào)紡整善以煌前氏年碎度捕損轎益補(bǔ)芝貼旅收紀(jì)入利泉潤(rùn)司調(diào)輸節(jié)乎常等見(jiàn)躬手徒段不-含-墓-疫調(diào)炮增頃手古法通嚷過(guò)澇變啦更妖投許資鉛收制益盾核倒算旗方花法咐進(jìn)鄙行巡壽利寇潤(rùn)模調(diào)虧整利腳潤(rùn)但調(diào)忠節(jié)圈常凍見(jiàn)新手孔段閃-講-敞-短調(diào)次增拘手策法其微他出方刮法量的晴利孔潤(rùn)申調(diào)夏節(jié)存稱貨詳計(jì)繞價(jià)費(fèi)紡見(jiàn)近遞零延對(duì)喇外久負(fù)粒債尋的問(wèn)不疾當(dāng)親計(jì)豆算利加潤(rùn)唇調(diào)猴節(jié)確常策見(jiàn)愉手衫段戀-懶-衰-梢調(diào)薄增伙手距法銷陡售術(shù)收欠入營(yíng)不擠入霉賬濱，葵作燃預(yù)斷收墨賬級(jí)款帶處懷理虛尤構(gòu)敵成疾本灑，冬虛桃列吃負(fù)藍(lán)債利雀潤(rùn)喝調(diào)疑節(jié)孝常騎見(jiàn)吉手保段煌-需-屆-預(yù)調(diào)仁減驗(yàn)手籌法購(gòu)溉置廟固植定攻資剖產(chǎn)仗，足擠恨入欣生唯產(chǎn)飲成然本利宏潤(rùn)護(hù)調(diào)多節(jié)拐常列見(jiàn)割手選段謊-續(xù)-茄-芳調(diào)控減隱手堂法通談過(guò)失存矩貨蘭高胞估附調(diào)談節(jié)治資勢(shì)產(chǎn)犁價(jià)言值存?zhèn)浫蔚穆駜r(jià)池值鴉確澇定績(jī)涉勞及話兩傍個(gè)誤要單素逼：玩數(shù)固量深和叫價(jià)夜格誤?？啻_虜定僚現(xiàn)敗有崇存芽貨槳的火數(shù)薄量貸常禍?？直日纵^歲困翅難社，濟(jì)因特為活貨援物囑總奴是仔在粘不純斷窗地錯(cuò)被錫購(gòu)妖入由和申銷盟售妙；美不優(yōu)斷族地掘在量不墓同黎存道放曬地硬點(diǎn)湊間窄轉(zhuǎn)呆移所以告及如投習(xí)入舒到邪生眉產(chǎn)健過(guò)哥程孝之你中守。尺存雷貨奇單慣位梁價(jià)遙格衫的罩計(jì)條算旅同臂樣騙可鉗能率存悼在捆問(wèn)慢題岸，抱因咐為目采巧見(jiàn)面先脆進(jìn)推先沒(méi)出伯法賽、攔后掉進(jìn)旗先演出虹法皇、蓋平燥均倚成叮本緩法慈以規(guī)及辜其劈燕他庸的身計(jì)斬價(jià)潑方叼法服所雕計(jì)堵算芳出痰來(lái)滾的民存鞭貨沾價(jià)犁值本將磚不貍可畏避勇免翅地啄存鳳在僑較訓(xùn)大蠢的嬸差瞞異蒙。獨(dú)正陜因反如君此甩，脫復(fù)垂雜構(gòu)的照存冰貨姻賬轟戶寸體累系乏往逝往狗成梁為格極濱具丸吸魚引谷力割的劫舞爸弊匹對(duì)批象醒。利喜潤(rùn)珠調(diào)槽節(jié)肯常拌見(jiàn)芹手姨段企貝業(yè)遞常禿常訂利劉見(jiàn)裳以闊下鼻幾寄種銜方義法昂的揚(yáng)組紡合遺來(lái)凝進(jìn)順行正存廢貨話造赴假送：斤虛樸構(gòu)休不棋存地在快的考存臭貨展，豬存接貨塔盤翼點(diǎn)弟操哀縱狡，攪以姓及便錯(cuò)譯誤蛛的責(zé)存凱貨揭資抱本蘇化燦。1、濟(jì)虛目構(gòu)針存鞠貨2、死存辭貨桶盤晶點(diǎn)藝操蘭縱3、迎錯(cuò)在誤楊的塑存另貨拋資塵本反化利奮潤(rùn)暗調(diào)寸節(jié)賭常擴(kuò)見(jiàn)成手沒(méi)段合甩并芽報(bào)盆表儲(chǔ)時(shí)稅利巾潤(rùn)螺調(diào)抽節(jié)享常鋸見(jiàn)膀手訴法會(huì)艙計(jì)治報(bào)錫表繁合睜并睡與延否當(dāng)由合撒營(yíng)壇企痛業(yè)扎財(cái)統(tǒng)務(wù)仰狀超況顯和風(fēng)經(jīng)驅(qū)營(yíng)礦成忌果追不齡佳棗時(shí)飲，子為宋避災(zāi)免查將懶其跪納遼入肺合芬并媽范節(jié)圍縫而熔對(duì)特合積并軟會(huì)臣計(jì)歸報(bào)遙表強(qiáng)造巖成揉不捉良漲影耳響職，戀假那裝何不棟知盤關(guān)均于依比好例兵合生并正的沉有包關(guān)術(shù)規(guī)饑定墊而喇不凱進(jìn)令行墓比染例挎合械并攀，各或降不糖將復(fù)有誓關(guān)呈合敏同高的茄規(guī)初定園在榴會(huì)樸計(jì)喜報(bào)虹表編附洽注望中果加首以判詳寒細(xì)膨披御露婆，模是膨大壇企耗業(yè)返在喬合孫并儉會(huì)近計(jì)判報(bào)即表還時(shí)錯(cuò)常泛采也用稈的線手暴法賭之猴一合行并崖比巖例比筍例互合情并臭會(huì)統(tǒng)計(jì)狂報(bào)此表徒的愈關(guān)殲鍵頌是往按臣照才投波資還比鴨例遼對(duì)游合收營(yíng)犧企杯業(yè)引的筋生摩產(chǎn)恭、唐負(fù)誤債禮、誦收塑入絲式、位費(fèi)嫌見(jiàn)總、薪利膠潤(rùn)是等烈予疊以不合丘并是，找并達(dá)按載照員投吼資鑰比茄例樹(shù)抵慘銷僚內(nèi)爸部伍交間易嘴。敲在流合繳營(yíng)臟企烈業(yè)庭財(cái)廁務(wù)事?tīng)罱茮r糾和護(hù)經(jīng)昨營(yíng)垮成錢果再俱跡佳管時(shí)危，閣以楚超謙過(guò)域投盲資英比忽例以的摟比仙例吊進(jìn)安行罪合驚并足，嚼在救合答營(yíng)缺企冷業(yè)駝財(cái)趕務(wù)臣狀齡況艦和胡經(jīng)歷營(yíng)期成風(fēng)果悉不蘋佳豆時(shí)虧，擾以槳低該于再投財(cái)資何比海例盯的洽比淹例亂進(jìn)盡行抵合醫(yī)并省。蘇是趙大疊企青業(yè)疊在燭合旋并醋會(huì)廊計(jì)嘴報(bào)引表熊時(shí)阻常秘采夕用風(fēng)的隆手撇法字之談二絲式。合廁并找報(bào)茂表摸時(shí)紀(jì)利唱潤(rùn)雄調(diào)吼節(jié)仁常許見(jiàn)族手餡法合漏并沖時(shí)商間在偏組策建監(jiān)合耗營(yíng)屬企覺(jué)業(yè)譯的益過(guò)炒程野中額，頭可故能啄存波在場(chǎng)若唯干郵對(duì)保合臂營(yíng)水企納業(yè)翻產(chǎn)務(wù)生已重士大濕影勉響虜?shù)臄D日立期咬，嗎例喘如孤，圾合倍營(yíng)歉協(xié)來(lái)議筋簽蔑訂友日電、眉董慰事龍會(huì)汪批軍準(zhǔn)肝日且、圍股糕東翻大續(xù)會(huì)發(fā)批怪準(zhǔn)懲日俘、退合謙營(yíng)懸公廈告診日踢、賊營(yíng)卸業(yè)題執(zhí)濤照灶辦懷理律日擱、億產(chǎn)掩權(quán)東交乞割蘆日拴、過(guò)資蜜產(chǎn)籠評(píng)閱估盯基迎準(zhǔn)羽日扣等看，腫這基些丸日忌期執(zhí)間魚的變差出異過(guò)可館在揚(yáng)數(shù)騾日咳或絲式數(shù)槳月殿以糖上都。是選醒擇紐奉哪據(jù)一訓(xùn)天池作彼為例企賊業(yè)西的幻玉合墾營(yíng)專日逮，鈔可魔能起會(huì)稿對(duì)卵合蹈營(yíng)受企肺業(yè)筆當(dāng)埋年撕的言損它益保產(chǎn)拳生猾舉由足商輕伶重襲的獵影因響齊。合腔營(yíng)回日處明絡(luò)確啟之黑后罷，持方齒可護(hù)知裕道帶應(yīng)奏將終合嚼營(yíng)島企摘業(yè)蛛哪序段廢時(shí)故期迎的夜收喚入方、買費(fèi)格見(jiàn)啄和鹿利蛙潤(rùn)圣等限按差照決投號(hào)資喂比雁例紗進(jìn)芝行順合峽并獅。撿借裙助戶提卡前碌或我推碌遲鞋合塌營(yíng)敗日戶的漁做編法除來(lái)謀組重裝勉業(yè)斥績(jī)坊、煎調(diào)虛節(jié)屋利必潤(rùn)誕。穩(wěn)是禿大虎企陣業(yè)炭在賄合娛并森會(huì)誓計(jì)譜報(bào)票表費(fèi)時(shí)退常衡采林用直的惰手棕法撒之懼三侍。合吉并踐報(bào)園表別時(shí)織利勢(shì)潤(rùn)尊調(diào)屯節(jié)到常唐見(jiàn)仍手估法合腐并坊變趙更投零資凡企加業(yè)釘對(duì)嬌被煩投忘資債企搭業(yè)攜權(quán)浙益鼓性帝資薪本朽投諷資向的撐比毫例態(tài)在堆一長(zhǎng)個(gè)屬會(huì)學(xué)計(jì)肅期晌間味內(nèi)抬是控可猛能扣發(fā)班生看變圓化救的嚴(yán)，筋當(dāng)乳發(fā)粒生雷這鋪些扎變區(qū)化若時(shí)灶，制合釀并鮮會(huì)絨計(jì)枯報(bào)語(yǔ)表框的階編值制友就糞會(huì)似相副應(yīng)焰發(fā)震生初變醉化魄，午其鹿所生反制映暮的飯財(cái)滿務(wù)依狀朝況形和榆經(jīng)恰營(yíng)寬成廣果亮等厭會(huì)計(jì)計(jì)描信弦息超當(dāng)李然興也恢就稈隨睛著挨變感化未?？咐M(fèi)見(jiàn)惑這逝一魂變印化臂達(dá)烈到陰粉虧飾與會(huì)燙計(jì)害報(bào)申表維的的目茅的葉是刮大儲(chǔ)企兼業(yè)匪在葬合島并齡會(huì)江計(jì)桶報(bào)絮表如時(shí)敏常秋采或用泡的灣手體法村之詳四宋。合煉并記報(bào)狹表篩時(shí)斯利能潤(rùn)披調(diào)案節(jié)打常鴉見(jiàn)凳手擔(dān)法合涂并燃前愛(ài)提編鼠制乒合他并左會(huì)叼計(jì)柏報(bào)趕表星時(shí)扯，型必芽須氏具解備疾一嘗定魂的暴前步提碰條臂件按，卵比亞如沸：賤統(tǒng)擔(dān)一效母葵公采司鏡和弄子革公議司雪的召會(huì)絨計(jì)校決只算興日怎和攻會(huì)禍計(jì)富期蘭間線；膏統(tǒng)癢一片母盆公裂司逐和覆子紫公獻(xiàn)司頸采筆見(jiàn)屯的描會(huì)樣計(jì)堪政傅策廚；叢對(duì)辰子村公欺司漏以尋外迷幣撇表谷會(huì)鄙計(jì)六報(bào)往表欺進(jìn)萌行終折支算糖；眉編株制晃合言并破會(huì)貧計(jì)抄報(bào)浪表足的漏企修業(yè)炮必譽(yù)須貸在隸會(huì)弱計(jì)姐報(bào)案表圓附霧注浩中翻說(shuō)宮明蝕，頓在美事償并演會(huì)宗計(jì)生報(bào)可表燈時(shí)口是盛否見(jiàn)已關(guān)具孝備急了鬼這魂些習(xí)前老提梢條針件車。乳假幟如征不腦完瞇全肯具尤備猴這偉些其前柔提斤條禾件堵，世比讀如迎確時(shí)認(rèn)傷收輸入青的養(yǎng)會(huì)紀(jì)計(jì)研政來(lái)策棟不摘統(tǒng)伙一寄，肆反洞映層企快業(yè)罰集扯團(tuán)仿內(nèi)礦部駁交唱易盜的斤資典料編不侄完蟻整師，壓在曾這貫樣宇的渠情置況洲下爸，笨編藍(lán)制伐的蔑比變例嗚合珍并賴會(huì)滅計(jì)阿報(bào)最表伯所寄提哭供點(diǎn)的群信抱息僻必灑然弦大痛打影折弱扣尊。壁這冬是招大史集象團(tuán)蠶公訊司涉在維合嫌并提會(huì)具計(jì)丈報(bào)限表暮時(shí)歪常張采亦用弟的墾手壺法墳之服五總。合好并鴨報(bào)路表薦時(shí)咬利匙潤(rùn)聲調(diào)辣節(jié)海常相見(jiàn)塵手換段一淹、圣收功入填總?cè)穷~鋤構(gòu)脊成圖內(nèi)溪容袍的主差紀(jì)異會(huì)并計(jì)纏核礦算卡中偏關(guān)刷注運(yùn)的孫是寒“志經(jīng)灶濟(jì)忠利甲益陳的會(huì)總勇流互人虧”眉。穗會(huì)綢計(jì)采上爬的蓄“攀收強(qiáng)入愚”圈要床比你稅加法娃中秘的緩“廢收車入賣”調(diào)包旗含底更云多璃的灑內(nèi)曲容額。會(huì)盯計(jì)額制戚度夢(mèng)對(duì)輩于速收唯入領(lǐng)的泡確洞認(rèn)竟標(biāo)鞋準(zhǔn)靈有唇了蛛新瞎的言界銅定墊，飽企廈業(yè)蓋應(yīng)爹當(dāng)遵根紛據(jù)離收國(guó)入握的才性納質(zhì)垮，幕按源照好收浙入紛確坊認(rèn)恭的翼原簽則蝦，斃合桂理校地差確粉認(rèn)她和狂計(jì)惑量讓各捉項(xiàng)策收既入結(jié)。會(huì)蠻計(jì)販利豎潤(rùn)蠶與蛇納吃稅逼所姜得男的俊差鑼異塞分憑析二機(jī)、須費(fèi)逐見(jiàn)爪項(xiàng)寺目云扣叮除毀范瞞圍扁的煮差揚(yáng)異側(cè)根擾據(jù)生稅狂法猛的袍規(guī)驚定骨，涉企侄業(yè)郊在何計(jì)忌算律應(yīng)歉納郵稅亡所困得衡額鵲時(shí)仍，車有謊一券些辜項(xiàng)這目怠是總不偶得問(wèn)扣肢除違的遭，炎比鑰如擁資兩本姑性爺支吐出境，悠無(wú)御形謊資訊產(chǎn)析受粒讓筆、嘆開(kāi)濕發(fā)歇支躍出頑，誓違史法歐經(jīng)棟營(yíng)掏的矩罰?？蠲窈蛨?bào)被堪沒(méi)是收蹈財(cái)字物畫的煤損女失債等么等核。目而溫企縮慧業(yè)勢(shì)在遠(yuǎn)計(jì)露算啟會(huì)按計(jì)恢利賽潤(rùn)拴時(shí)愁，勁除預(yù)了站資口本拆性當(dāng)支酬出屋、旗無(wú)符形岡資勒產(chǎn)飄受虎讓趁支遭出爆或遍開(kāi)曬發(fā)覽支番出完、胳自館然糊災(zāi)隱害軌或棟者飽意介外境事眾故辜損罪失后有紋賠說(shuō)償林的挨部愚分懼等厘項(xiàng)燭目羅不蛛得私扣佳除搞外極，僑稅繭法梢中奔規(guī)餐定示的飛其月他纏費(fèi)升見(jiàn)駱支口出沸項(xiàng)優(yōu)目觸都喉是酬可嫁以龍據(jù)湯實(shí)柳列例支宰的余。會(huì)京計(jì)叉利您潤(rùn)批與申納賞稅兆所癢得鼠的險(xiǎn)差諸異編分翻析三艇、梁費(fèi)腎見(jiàn)嚼項(xiàng)搖目凳扣葡除扮標(biāo)賄準(zhǔn)殼的障差晶異在授計(jì)窩算匯應(yīng)剖納劇稅膛所診得轎額呼時(shí)忙，憐有芹些載準(zhǔn)鴨予笨扣懶除投的點(diǎn)項(xiàng)御目避是快按拾照雙規(guī)夫定濤的額范黃圍芝、殺標(biāo)模準(zhǔn)消扣映除雙。毒比撈如態(tài)：餃納酸稅盛人皺向鉆非畜金扒融撿機(jī)現(xiàn)構(gòu)胃借欄款盞的頭利臟息田支骨出鍛；槐納石稅吳人葵支史付翼給虛職狀工肌的駕工挺資洽；漫納行稅頁(yè)人少的例職豎工層工趁會(huì)字經(jīng)質(zhì)費(fèi)羞、往職骨工野福壯利貿(mào)費(fèi)地、藝職渾工灣教合育墾經(jīng)陰費(fèi)圖；披納統(tǒng)稅終人鼻見(jiàn)籍于昂公封益抓、徒救幣濟(jì)貨性紋的招捐染贈(zèng)餡；仰納棋稅做人竟按鑰國(guó)姐家槐有診關(guān)的規(guī)傲定論上舌交因的腹各賄類物保飾險(xiǎn)糊基趨金野和銳統(tǒng)氣籌佳基堤金道；漫廣艱告密費(fèi)墊、直業(yè)槐務(wù)湯宣配傳災(zāi)費(fèi)貨、斗業(yè)巷務(wù)剩招唱待熔費(fèi)砌等谷。而咬在盜計(jì)辣算組會(huì)掠計(jì)事利挽潤(rùn)蕩時(shí)蛾，余上艷述貓費(fèi)醉見(jiàn)運(yùn)項(xiàng)柄目乳通亞常毒都排是偉按警照植實(shí)要際姿發(fā)掉生冬的夾數(shù)限額滋全采額店扣洲除既的瀉。會(huì)鮮計(jì)組利仇潤(rùn)者與尋納俱稅厚所硬得休的寸差每異述分挖析四劑、豎固撞定轟資鞠產(chǎn)野折岔舊夕政澆策丟規(guī)略定笨的太差鍛異稅成法艇和冠會(huì)羅計(jì)種制壺度徒對(duì)猴固慢定見(jiàn)資洽產(chǎn)五折徹舊數(shù)的蒸范核圍駛、叼方鐵法旁等館內(nèi)石容借都亞有妄規(guī)爽定云。謹(jǐn)?shù)问巧?，惡在功具刺體扣規(guī)歸定灑上松，嚴(yán)兩糕者批之纖間狗卻林存林在公較擊大月差秤異腫。會(huì)搖計(jì)椒利陜潤(rùn)撥與弊納畫稅巧所劣得嚇的如差暑異看分兩析五優(yōu)、侍無(wú)黎形踏資范產(chǎn)鼻攤掏銷爐規(guī)蓮定燃的公差餃異會(huì)救計(jì)殲利楚潤(rùn)掃與哭納寄稅莊所碗得芽的冤差殲異汽分績(jī)析六度、凱發(fā)侍出芬或捐領(lǐng)聽(tīng)用蓄存揮貨爐成創(chuàng)本貴計(jì)觸價(jià)傷方最法飲的謎差伶異會(huì)立計(jì)緣瑞利厭潤(rùn)哈與私納濫稅半所還得罪的龜差銀異稈分憤析七亭、嘉長(zhǎng)飽期碑待吊攤校費(fèi)剃用希攤武銷匠的遣差慨異稅少法防對(duì)相遞按延怪費(fèi)袋用吃攤獻(xiàn)銷乳期增限叛作舟出兩了爽在職不蜘短剃于5年維的匠期裂間蛙內(nèi)舊平燒均堵攤汪銷棕的棒規(guī)川定丈。驕而道會(huì)具計(jì)捏制龍度招對(duì)福長(zhǎng)擇期爭(zhēng)待舍攤劉費(fèi)辰見(jiàn)甲沒(méi)撫有凈規(guī)咸定怠“凡在子不選超約過(guò)5年無(wú)的慰期圍限厚內(nèi)完平虛均添攤駐銷躲”聽(tīng)，憶尤眼其槽要蟻求大企保業(yè)場(chǎng)將跳籌心建傳期綿間框除政購(gòu)畏建傲固甘定斜資垃產(chǎn)圓以觸外池所慌有誤發(fā)平生羅的霞費(fèi)紙見(jiàn)伯，恥在晝開(kāi)虹始訴生舅產(chǎn)瘡經(jīng)砍營(yíng)印當(dāng)濾月科起忽一云次頭計(jì)睜人客開(kāi)晶始釀生撓產(chǎn)洪經(jīng)堤營(yíng)瓶當(dāng)扭月衡的肅損然益耀。示對(duì)赤兩任者蛾規(guī)糾定飛的興不概一尾致盆之繡處點(diǎn)，械在弊計(jì)廣算得應(yīng)合納村稅敲所檔得裂額響時(shí)識(shí)，惜應(yīng)竹予裳以棟關(guān)宮注稱。會(huì)透計(jì)乓利而潤(rùn)吩與麗納瞇稅雁所賀得狗的鮮差剖異脫分切析八妄、滴借仗款微費(fèi)食見(jiàn)益處揉理葵的勺差平異會(huì)距計(jì)厘利硬潤(rùn)嫩與咱納份稅主所保得腫的儀差禿異屆分栽析九富、勢(shì)壞弊賬是準(zhǔn)播備體規(guī)蟲定著的氧差房誠(chéng)異會(huì)傅計(jì)邁利窮潤(rùn)已與束納憐稅主所粉得奇的仙差迫異烈分破析十衣、回虧具損輩彌療補(bǔ)惑事汁項(xiàng)坡規(guī)駱定倒的惡差小異會(huì)石計(jì)陰利指潤(rùn)來(lái)與脅納朗稅俱所追得粉的色差積異泛分贏析手跡段1虛傘構(gòu)朱交求易渣事北實(shí)上悠市施公愛(ài)司句常迎見(jiàn)裕會(huì)皂計(jì)頃利鏡潤(rùn)銳造傭假慈手街法手相段2會(huì)唇計(jì)倘核索算不末計(jì)農(nóng)或枯少逼提態(tài)折廢舊不拼當(dāng)餐收騙入遠(yuǎn)、納費(fèi)窯見(jiàn)惠確旨認(rèn)冤方統(tǒng)法上璃市倚公均司