第三章企業(yè)合并與合并會(huì)計(jì)報(bào)表本章介紹了企業(yè)合并的方式，闡述了企業(yè)合并的兩種會(huì)計(jì)處理方法，購(gòu)買法和權(quán)益結(jié)合法；系統(tǒng)介紹了控股合并條件下編制合并會(huì)計(jì)報(bào)表的合并理論和基本原理；股權(quán)取得日合并會(huì)計(jì)報(bào)表的編制方法和股權(quán)取得日后合并會(huì)計(jì)報(bào)表的編制。本章范圍學(xué)習(xí)目標(biāo)★了解企業(yè)合并動(dòng)因和企業(yè)合并的方式★理解企業(yè)合并的方式與企業(yè)合并會(huì)計(jì)方法的關(guān)系★掌握企業(yè)合并中購(gòu)買法和權(quán)益結(jié)合法的基本原理及會(huì)計(jì)處理★理解合并會(huì)計(jì)報(bào)表的編制基礎(chǔ)和合并理論★明確合并會(huì)計(jì)報(bào)表的合并范圍★掌握合并會(huì)計(jì)報(bào)表的編制方法第一節(jié)企業(yè)合并及會(huì)計(jì)處理問題第二節(jié)企業(yè)合并過程的會(huì)計(jì)處理第三節(jié)合并會(huì)計(jì)報(bào)表的基本原理與方法第四節(jié)股權(quán)取得日合并會(huì)計(jì)報(bào)表的編制第五節(jié)股權(quán)取得日后合并報(bào)表的編制第逃一攪節(jié)替企濃業(yè)君合魂并新及專會(huì)暖計(jì)侵處誰理撲問姑題一范個(gè)精企歉業(yè)攤與言另束一你個(gè)率企莖業(yè)翠實(shí)捐行瓣股捆權(quán)盛聯(lián)極合煤或拘獲棉得扣另寫一汗個(gè)功企姿業(yè)噸凈敬資先產(chǎn)切的寄控秧制饑權(quán)潛和私經(jīng)為營(yíng)頃權(quán)述，過將看各塌獨(dú)興立鍛的途企跌業(yè)露組割成擁一貓個(gè)烏經(jīng)岡濟(jì)孩實(shí)棚體駛或尖一兼?zhèn)€笛企薯業(yè)余集視團(tuán)菊的目行地為纖。目眼的沃在偉于饑優(yōu)硬化睡經(jīng)顛濟(jì)友資淡源爪的庭配稅置佩和紅組悠合識(shí)，闖調(diào)顛整徑產(chǎn)訂業(yè)綿結(jié)刪構(gòu)川，壁提跨高盟經(jīng)源營(yíng)蜘綜嫂合超效清益路和孩規(guī)疏模藍(lán)效蓄益嬌，勝推未動(dòng)該社錄會(huì)校生熊產(chǎn)香力飄的墾發(fā)枕展處。一剩、密企否業(yè)矮合法并郊的辮涵去義獨(dú)與禮動(dòng)繩機(jī)企拉業(yè)敏合仍并彩:降懲低縣生忽產(chǎn)煮經(jīng)床營(yíng)喬成蕩本降族低渠風(fēng)垮險(xiǎn)取揭得航無敏形桌資南產(chǎn)盡間快批進(jìn)腦入等市龜場(chǎng)二炮、溉企陷業(yè)食合尊并帳的彩形時(shí)式按顫合蛙并癢的該法妖律料形鋪式天分石類按利照禍企芳業(yè)辛合重并彎所漂涉狠及嫂的寄行吩業(yè)派分氣類按歉照睛企盲業(yè)品合請(qǐng)并旦的牧性紐奉質(zhì)膽分而類吸餐收古合傷并控連股鉛合鏟并縱池向忙合尼并混舉合多合疤并橫著向叼合世并購(gòu)掉買麻性撓質(zhì)切合鼓并股鑄權(quán)回聯(lián)習(xí)合肢性龜質(zhì)揚(yáng)合培并創(chuàng)負(fù)立和合花并按皂照壞企租業(yè)磨合談并爸前讀后到是肌否障受爺同尼一擋方醋控覽制叨分宜類同解一住控塑制票下有的丈企伯業(yè)椅合邀并非裁同普一爭(zhēng)控概制悟下哥的至企液業(yè)泛合工并同硬一者控剖制霧下后的貢企歲業(yè)獵合利并共:碰參踏與畢合蚊并階的慌企曲業(yè)挎在彎合丑并柄前虹后讓均敬受航同悅一域方評(píng)或顆相旱同嗽的千多今方洗控雷制含且修該跳控圾制惑并育非惠暫鮮時(shí)妙性非借同亂一語控雕制蔑下匯的請(qǐng)企易業(yè)材合池并誼:雙參昌與樂合框并寶的遠(yuǎn)各款方憐在鈴合鼠并排前博后仰不沉受刻同黃一似方漏或增相壯同跳的距多衰方襲控映制三訪、劃企就業(yè)軌合迎并風(fēng)的貪會(huì)信計(jì)貪問殲題企流業(yè)賺合久并搞過謝程災(zāi)的噸會(huì)禁計(jì)斧處畢理茶：購(gòu)障買偏法致和崗權(quán)斤益朽結(jié)撈合脫法合娛并幫過嶄程京的傻會(huì)探計(jì)宗處胳理企園業(yè)霸合噴并躍后肅的兄會(huì)命計(jì)社處序理汽：合止并回方壤式撕不傭同極，羞會(huì)抹計(jì)什處織理珍方聚法掏不臨同合摸并周以遮后膚的叔會(huì)王計(jì)斗處永理第什二火節(jié)父企當(dāng)業(yè)兇合杠并籃過齊程利的殲會(huì)下計(jì)廳處眠理一尊、倡購(gòu)衰買策法（峰一后）覽購(gòu)聯(lián)買育法公的糟基伍本偷原粗理購(gòu)注買誰法頸是紅假顆定須企莊業(yè)繪合跡并德是臨一映個(gè)伴企紹業(yè)捐取拳得涌另筍一豈個(gè)匯企安業(yè)誕凈冤資朋產(chǎn)乖的拒一翁項(xiàng)隸交油易抱，幕與膚企書業(yè)甩購(gòu)燥置爬普蘇通霉的遇資否產(chǎn)僻交嬌易塌基拴本舊相慌同精。購(gòu)裁買擊成忍本購(gòu)橋買館企院業(yè)鼻應(yīng)求根慎據(jù)催購(gòu)抽買漢所劍支轎付鞋的宇現(xiàn)驅(qū)金肅或水現(xiàn)逗金粗等哲價(jià)賄物雅的等金煩額僑或斤企杰業(yè)艱所艘放家棄提的羽其填它艇資事產(chǎn)龍和蓮承全擔(dān)步的途債聞務(wù)辭的混公纖允敲價(jià)飼值孝，跳加蠅上飄可詞直術(shù)接饞歸碗入壞購(gòu)喜買喜成叼本次的簽費(fèi)糧用胃作蜻為悟購(gòu)柜買妙成粗本權(quán)。一凝次窄交傘換揚(yáng)交謝易劣實(shí)權(quán)現(xiàn)雄的窮企評(píng)業(yè)卡合鳳并敞,豆合票并意成逝本悼為屠購(gòu)堪買祖方船在擇購(gòu)智買猜日款為誕取冶得礙對(duì)坡被口購(gòu)優(yōu)買夕方易的流控岔制索權(quán)飽而奏付暫出均的斥資瞇產(chǎn)瓜或疑承蛇擔(dān)舟的胞負(fù)昏債春及仰發(fā)堵行丑權(quán)奪益飽性私證析券呼的店公甲允船價(jià)粥值蠟.通辛過織多槐次腎交睛換澡交膏易驅(qū)實(shí)湯現(xiàn)稻的及企宏業(yè)太合自并渣,深合徐并跨成利本宜為通每熄一富單奸項(xiàng)劍交私易情成厘本父之敞和炎。購(gòu)憑買形方全為厭進(jìn)哨行免企承業(yè)夜合選并拘發(fā)愧生飾的貍各鋒項(xiàng)湊直跑接唱相楊關(guān)押費(fèi)誦用粉,僅應(yīng)秘當(dāng)目計(jì)橫入莊合贏并曬成晝本可載辨主認(rèn)府凈炕資離產(chǎn)鹿公弊允陳價(jià)盆值迎：可謊辨粒認(rèn)投凈泳資木產(chǎn)活為派可郊辨閣認(rèn)陡資愿產(chǎn)暢公齡允撿價(jià)龍值恭與季負(fù)氏債簽公盜允翠價(jià)蹤蝶值沸的籍差嬸額盾?？啥侗鏍T認(rèn)帝資節(jié)產(chǎn)貫與誼負(fù)嬌債叔公辭允舟價(jià)宇值萌的且確暗定畏：貨噸幣黎資劇金有切價(jià)畜證中券應(yīng)禽收糟款括項(xiàng)存飼貨固衛(wèi)定恒資糕產(chǎn)有帆活種躍供市栗場(chǎng)貧的—值市帳場(chǎng)喉價(jià)網(wǎng)格沒咬有源活冤躍奇市階場(chǎng)—韻估厘價(jià)負(fù)嘴債或律有京負(fù)占債短都期挪負(fù)影債—上按抹帳至面栗價(jià)分值長(zhǎng)迷期以負(fù)欄債—宏按勝適扮當(dāng)代折觀現(xiàn)療值—喜在徒購(gòu)愚買秩日犧能勿可鋤靠鐮計(jì)旱量艷的的，根確貴認(rèn)乞?yàn)榧杨A(yù)斜計(jì)彼負(fù)甲債二浮、嘉權(quán)寇益匯結(jié)桃合義法要衡點(diǎn)按蝴被員并黑企風(fēng)業(yè)踩原涂賬甚面摟值馳入櫻賬被給合砌并預(yù)企添業(yè)燦合跟并編前據(jù)盈敗利返并向入哀合嶄并攀企初業(yè)擊報(bào)肉表換軋入規(guī)與垂換汪出且股岡本盼賬功面媽值梁差螞額峰調(diào)咬整塌股欺東談權(quán)計(jì)益（嫩一妖）仁權(quán)記益商結(jié)沖合唇法奔的孫基盟本省原取理由鉗于豈合緩并摩各叉方折將鴨企描業(yè)匪作濕為昏各蒙合亂并嫁企視業(yè)浙股癥東俊權(quán)圓益究的漲一瞧種汽聯(lián)帽合么，蒼而尿不扛視姻作原購(gòu)乘買價(jià)行陶為獨(dú)，栗因欲此倡，羅參遠(yuǎn)與漏合獻(xiàn)并矮的渴各愛企瘋業(yè)寄的肯資章產(chǎn)堤、渣負(fù)蛾債艦按沸原航來莊的候賬榆面公價(jià)暴值輩記模錄哈，朽合贈(zèng)并報(bào)結(jié)克果宅不淹會(huì)拍產(chǎn)菌生瓦商凍譽(yù)識(shí)或讀負(fù)線商援譽(yù)年。合態(tài)并麻過草程它的嶼費(fèi)周用劉遞橫減替合上并部后壇的獻(xiàn)凈缸收丟益我質(zhì)國(guó)遠(yuǎn)最濾新匙《竊企抱業(yè)睜會(huì)月計(jì)匙準(zhǔn)勤則咸》肢規(guī)禁定掙：索對(duì)或同達(dá)一符控貢制軋下副企捉業(yè)石合頁并轟應(yīng)斜采哪用想權(quán)真益盜結(jié)頑合西法愧核摔算欺；偵非捆同樣一端控炸制省下眠企柱業(yè)姿合貿(mào)并襯按蜓購(gòu)吹買鬼法謙組匠織鳴核賴算增。第參三韻節(jié)賄合螞并豬會(huì)購(gòu)計(jì)嘆報(bào)扒表浪的纏基梯本邀原黎理頂與宰方嚼法（則一爐）朽編當(dāng)制糾合攻并翠會(huì)矮計(jì)縱報(bào)寺表徹的暮意羊義以裙母亞公堤司搭和恒子密公崇司濱組劉成草的均企廟業(yè)櫻集駛團(tuán)劑為壓會(huì)婆計(jì)茂主朝體掏，列以討母診公削司霜和箏子淹公胃司含單竊獨(dú)吹編匪制歸的乳會(huì)類計(jì)盛報(bào)米表席（濃個(gè)礎(chǔ)別混會(huì)且計(jì)豪報(bào)奸表階）鼻為些基們礎(chǔ)從，棵由目母求公第司順編安制率的闊綜尾合落反售映夕企勵(lì)業(yè)席集槳團(tuán)羽整遞體坦財(cái)趕務(wù)謹(jǐn)狀檢況趟、加經(jīng)輝營(yíng)軍成演果孔以旬及鳥現(xiàn)迎金巴流鴉量流情終況哪的耍財(cái)也務(wù)緞報(bào)晉表迅稱棕為輸合鋸并擺財(cái)答務(wù)晉報(bào)狹表挺。一閣、脈合繞并搬財(cái)鞭務(wù)雨報(bào)懶表葵的柳意纖義肝和仰構(gòu)他成從滅企筑業(yè)替自爬身齊角拳度岔看為歡母甘公雷司泉的岸股捎?xùn)|殺提助供丟決晨策楚所街需吊信捆息為杯母掉公艱司馳的武債法權(quán)鋤人丸提淺供矛決售策決所蠅需鄭信銀息為微經(jīng)應(yīng)營(yíng)翼管貝理愿者膨提燭供疤決纖策源所武需豬信助息從蘭企迷業(yè)比外翠部雖看對(duì)槳外僑提絮供土反搖映白母診、血子栽公麗司占組晝成惕的撤企棚業(yè)績(jī)集池團(tuán)浩整臣體斯經(jīng)耕營(yíng)收情憂況遲的熟會(huì)冊(cè)計(jì)吉信毒息有墓利育于墳避區(qū)免亞企峽業(yè)剃集苦團(tuán)分利孔用部?jī)?nèi)磁部廟控慰股羽關(guān)癢系荷人意為寧粉螺飾肥會(huì)能計(jì)厘報(bào)話表（援二橋）州合歉并蜓會(huì)旁計(jì)露報(bào)絹表災(zāi)的吸構(gòu)忽成1梳．庭合標(biāo)并蟻資則產(chǎn)泉負(fù)壺債好表2喇.近合祝并貢利鈴潤(rùn)水表形及購(gòu)利晃潤(rùn)把分您配弱表3脖．準(zhǔn)合暗并嘴現(xiàn)姜金滿流利量嫁表4哥．另合熔并慮所形有奇者虧?rùn)?quán)板益兆變慚動(dòng)夢(mèng)表5悉.塞附床注二抽、盈合亂并損會(huì)犯計(jì)悲報(bào)插表宅的逐合眼并橫理磚論所捎有毫權(quán)水理辟論抵：所摟有指權(quán)形理混論晴也屬稱肉業(yè)蝴主全權(quán)端理摩論區(qū)，代依磨據(jù)吐所形有五權(quán)挺理鉤論無，薄母暮、姻子惜公暮司銜之戴間舟的齡關(guān)咽系渴是治擁額有君與鬼被霞擁推有云的濟(jì)關(guān)鼓系錄，攪編零制劈燕合國(guó)并初會(huì)婚計(jì)弱報(bào)址表寧的鑼目盒的狠是局為如了攤向躲母查公童司石的蒙股鞠東禾報(bào)掠告閃其架所引擁雅有思的伍資閥源土。經(jīng)指濟(jì)炎實(shí)和體犯理置論曲亦緩稱凍實(shí)呢體壤理泛論龍。憑依旱據(jù)活經(jīng)選濟(jì)播實(shí)殊體皆理釋論孕，駝母死、而子侍公梳司槳之襯間頓的寸關(guān)腸系西是艇控儀制陣與維被劣控塔制焰的茶關(guān)派系償，屠而濾不濾是瓶擁酸有辜與封被鉆擁辭有階的爽關(guān)自系所萍有盯權(quán)涂理彩論破和幫經(jīng)蓬濟(jì)飲實(shí)指體此理加論北的講折暢衷狀和幻玉修缸正苗，師形糾成環(huán)了豬母怪公座司深理棚論下。母鑄公駝司門理毯論竊是饑站輸在輩母語公夕司母的突角是度前來漫看步待磁母慕公登司玩與畢其半子怨公廚司竿之腫間委的餐控粒股很關(guān)受系茅的盾合仁并魔理超論樓。經(jīng)扔濟(jì)刺實(shí)芽體瓶理垮論：母份公昏司秧理借論伐：4傅．?dāng)⑼夺樫Y租采屠用補(bǔ)權(quán)始益吳法束核更算母券公膊司繩與櫻子捧公險(xiǎn)司三徑、貪編灣制盡合智并暖會(huì)熊計(jì)客報(bào)箭表錯(cuò)的蛇前救提捉條白件1．會(huì)懇計(jì)崗報(bào)絕表掙決戒算析日舉和火會(huì)瞧計(jì)異期世間蒜一腔致2強(qiáng)．罪會(huì)游計(jì)夕政奶策境一乘致3渡．寶編災(zāi)報(bào)榆貨乒幣純一向致編嶺制賠合嚇并筍會(huì)挑計(jì)四報(bào)走表曾的宵條榆件必該要中條史件紙：覺母賓子夢(mèng)公濟(jì)司道關(guān)篩系判警斷襪標(biāo)稻準(zhǔn)驅(qū)：辮實(shí)定施懸控竭制控樂制晚不連同旋于蘆影掙響控裕制鬧是代一屠種渠權(quán)禽利目煌的囑是得為振獲績(jī)?nèi)∨嗬∫嫠酿?、算合飲并示?huì)券計(jì)牌報(bào)謀表聾的沖范拔圍※占以技所剖有鐘權(quán)疊方伍式控啟制攪的炭概態(tài)念關(guān):有忽權(quán)包決稿定喂一刃個(gè)柴企親業(yè)佩的斗財(cái)專務(wù)庫(kù)和錘經(jīng)雹營(yíng)誓政錫策并就能運(yùn)以權(quán)此落取輝得援利鬧益（若一尾）解應(yīng)本納傻入候合膏并賴會(huì)歸計(jì)急報(bào)基表禽的帥子翻公款司我華國(guó)藍(lán)準(zhǔn)辟則勢(shì)明榜確留:由合杰并命會(huì)團(tuán)計(jì)拐?qǐng)?bào)拌表柔的傅范號(hào)圍殊應(yīng)擴(kuò)當(dāng)病以夕控田制昏為柴基羊礎(chǔ)控壞制蠅的隊(duì)途編徑※嚴(yán)以媽所張有持權(quán)茫和飼其酷他來方痰式※艘以肚法蜓律么或齒協(xié)童議鏟方坦式※鍵直艙接敵和頭間懸接迎方扯式淚擁蠻有罰其摔過姿半口數(shù)松以傘上濤權(quán)斧益趕性泳資問本括的賢被震投足資孫企塌業(yè)1木．晌母蜘公陣司由擁過有默其亂過送半歪數(shù)顯以鍬上填權(quán)堵益灑性明資合本蕩的析被匆投滲資腳企康業(yè)※境直捐接禍擁算有君其賴過蹦半柄數(shù)犬以齡上調(diào)權(quán)常益險(xiǎn)性座資盼本存的嘴被級(jí)投抖資沙企撿業(yè)粘；※秒間蕉接崗擁薪有遙其鼻過多半慰數(shù)拾以擱上膽權(quán)粘益絨性臥資新本術(shù)的姨被取投央資領(lǐng)企反業(yè)印，2雅．母僚公嚴(yán)司收控授制牲的吉其勞他足被怨投立資栗企朱業(yè)※副通討過譽(yù)與弦其嚴(yán)他針投拉資撐者遺的烏協(xié)倚議杠，肯擁袍有捆半幼數(shù)稈以央上業(yè)的飯表年決偷權(quán)隱；※綁根字據(jù)預(yù)章骨程衡或妻協(xié)烤議支，茂有合權(quán)挪控循制喂被羽投繩資櫻企粗業(yè)肆的壺財(cái)紹務(wù)效和致經(jīng)秧營(yíng)叮決基策預(yù)；※慮有晶權(quán)忌任葉免維權(quán)激力桂機(jī)但構(gòu)非多燭數(shù)圾人纏員犯；※才在苦董斥事萬會(huì)披或濟(jì)類埋似迎權(quán)假力換機(jī)升構(gòu)放會(huì)翼議吉上采擁餃有為半輩數(shù)紗以飲上耳表獸決姜權(quán)1祝．況過徒表2棚．徑加范總釣填趟入翻合蠢計(jì)蛙數(shù)3彩．屠編票制劑抵蠻消眨分蓄錄4坦．敞計(jì)告算嗓合分并繭數(shù)第皺四潛步扣:施根劃據(jù)木合述并市工惑作弓底少稿朗編營(yíng)制厭合打并碼會(huì)脆計(jì)李報(bào)移表五毒、劇編蓄制手合亡并雄會(huì)節(jié)計(jì)體報(bào)毀表郵的索一淋般辯程云序第印一臭步迷:機(jī)將捎母鏈公堵司萌對(duì)削子榨公蜻司齡長(zhǎng)顏期名股金權(quán)意按照權(quán)遲益臺(tái)法班調(diào)昨整第嗓二班步宵：扭編樂制廟抵籌消敵分恰錄窩；第撇三鴨步畢:葛編祝制輕合思并翼工六作瞞底庸稿委；合資并倡工飄作伯底掃稿關(guān)的晴編深制港程覆序第獸四詠節(jié)罰股營(yíng)權(quán)犁取潑得板日植合出并張會(huì)納計(jì)垃報(bào)嘉表今的乳編既制要域點(diǎn)饞：※謀購(gòu)賀買待價(jià)邁與段被偉購(gòu)判企潔業(yè)著凈籍資哲產(chǎn)態(tài)不觀等討，侍在暈商跡譽(yù)秤項(xiàng)貝目風(fēng)列校示一得、頑購(gòu)電買態(tài)法※將傻取章得絹股吧權(quán)籌視侍為忽購(gòu)鈴買弊一龍項(xiàng)質(zhì)凈牢資蒸產(chǎn)2養(yǎng).傅購(gòu)悄買肌價(jià)剩大喘于啞與描被患購(gòu)震企黎業(yè)蟲可治辨千認(rèn)運(yùn)凈著資幻玉產(chǎn)偵公鑄允臣價(jià)拴值3夸.歲購(gòu)蟲買襯價(jià)卵小懷于匙與震被啊購(gòu)賴企投業(yè)濾可奸辨希認(rèn)莫凈繼資牌產(chǎn)撫公按允訂價(jià)鹿值1毛.市購(gòu)惹買還價(jià)岡等哥于居與默被辨購(gòu)怪企鉛業(yè)跪可防辨棚認(rèn)利凈毅資族產(chǎn)乒的稀公必允詞價(jià)獻(xiàn)值※踢股韻權(quán)靈取乖得寄日黎的占合溝并孔會(huì)墨計(jì)塊報(bào)拍表譽(yù)，蛋只尼需咽要翻將廊子供公挎司很凈鹽資獸產(chǎn)研的葡賬洲面你價(jià)變值娛作征為炎母旬公究司叨的針長(zhǎng)毫期爬股茫權(quán)俱投德資軟成從本設(shè)，離而為不執(zhí)需嚴(yán)要爆按炕公顛允決價(jià)蔥值紹對(duì)庸子緒公股司竹的游資逗產(chǎn)均、襲負(fù)掉債秤進(jìn)描行盈評(píng)勾估匹，奧因食而質(zhì)不半會(huì)憲產(chǎn)矛生商閣譽(yù)。二投、飲權(quán)師益止結(jié)云合購(gòu)法權(quán)挪益渠結(jié)護(hù)合驢法標(biāo)下須，惰一碗般笛由撕母燥公舞司痕增姿發(fā)鴨股乞票然換萍取婆子做公修司白的載全貼部危股呆份墊，讓以莊取儀得孔子毒公甘司稿的榆控折股貓權(quán)都。第籌五棋節(jié)扶股攏權(quán)安取蛇得大日論后勝合仇并顫報(bào)貫表險(xiǎn)的唯編撈制合橫并峽會(huì)紋計(jì)爽報(bào)謙表搬抵桂消歲分奇錄間的傍類征型妥包嫂括獻(xiàn)：（螺1和）尊各倚子叉公效司密的所諷有記者膛權(quán)哀益項(xiàng)貓目楊與盟母庸公確司長(zhǎng)期濤股壟權(quán)脈投無資抵?jǐn)R消寇。（箭2蓬）搖利屆潤(rùn)繩分沸配熊表消中情各子私公罵司境當(dāng)船年糠利貴潤(rùn)湊分蠢配與母絕公器司飯當(dāng)錯(cuò)年暈投賽資絮收培益抵相消該。（脆3錯(cuò)）輩母版公擋司耳與永子搭公艷司矩以喜及高子倘公糖司握之寒間佛的內(nèi)摔部往溉來垮和地內(nèi)檔部克交夠易排事鐮項(xiàng)予稍以紹抵效消榨。一肝、刑股釘權(quán)暗取罪得摸日舅后構(gòu)首限期葉合海并晝會(huì)效計(jì)銅報(bào)轟表仿的工編談制（額一朋）味全霜資和子段公零司1閱.造子恥公枝司瓶的所訴有眠者床權(quán)諸益項(xiàng)扭目廚與輪母姑公休司長(zhǎng)膚期電股知權(quán)恩投咸資抵傲消2目.含子謀公察司掃利劍潤(rùn)持分為配與母晃公歐司爐投毀資浮收穿益箱抵館消。(片二啄)痕非暖全唱資溪子鋤公戚司在意第緩二憲期約以墾及卷以鳴后液各第期繼連賭續(xù)批編地制盾合禿并嚷會(huì)權(quán)計(jì)周報(bào)撒表患時(shí)帶，逃不燙僅腳要諸抵業(yè)消憐企熔業(yè)灰集恥團(tuán)秩在芹本武年呈度嚇發(fā)搞生尋的剝股伙權(quán)鬼投革資櫻和守內(nèi)寶部謙交揚(yáng)易鵝事洲項(xiàng)檔，襖還交要朗考始慮酒以竄前狗年迅度篩企舉業(yè)顯集穗團(tuán)居內(nèi)租部此業(yè)撲務(wù)恭對(duì)本雜年緞度球個(gè)貿(mào)別箏報(bào)刪表戶的捧后銅續(xù)擠影頁響哈。二巴、坦股捷權(quán)輸取泳得新日各后勸連罷續(xù)僻各膛期線合舞并專會(huì)激計(jì)尋報(bào)認(rèn)表剃的飲編愉制三紅、謠合姿并罪現(xiàn)斬金遍流凈量守表編斷制墊方渾法合啟并進(jìn)資由產(chǎn)搭負(fù)吵債否表帝+岡合何并滴利務(wù)潤(rùn)餓表→合錯(cuò)并艱現(xiàn)夢(mèng)金芬流蕉量秤表母弟公達(dá)司降現(xiàn)醬金求流獵量倍表垂+佛子班公碌司滾現(xiàn)腥金呢流為量洽表→合探并倉(cāng)現(xiàn)危金邊流量碧表特聯(lián)殊市問