《公司治理與內(nèi)部控制專題》

主講人：趙世君教授上海財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院博士

上海對(duì)外貿(mào)易學(xué)院執(zhí)行院長(zhǎng)

上海交通大學(xué)成教學(xué)院CMBA項(xiàng)目特聘教授

中國(guó)注冊(cè)會(huì)計(jì)師、資產(chǎn)評(píng)估師上市公司獨(dú)立董事E-MAILsjjohnpass@163.com講授提綱一、公司治理與企業(yè)內(nèi)部控制流程圖一、現(xiàn)代企業(yè)中的代理問(wèn)題及其對(duì)公司治理的指導(dǎo)意義三、COSO報(bào)告《內(nèi)部控制—整體框架》與企業(yè)風(fēng)險(xiǎn)管理框架簡(jiǎn)介

四、中國(guó)企業(yè)內(nèi)部控制基本規(guī)范講解一、公司治理與企業(yè)內(nèi)部控制流程圖二面、坑現(xiàn)幅代讓企們業(yè)冒中彎的歉代哭理暢問(wèn)規(guī)題歇與不公賤司興內(nèi)鉆部關(guān)控欺制（1）宵委底托往代愁理帝關(guān)倦系公營(yíng)司群治歲理曬問(wèn)耗題餃就臣是因股扔?xùn)|孫與察董灘事擾會(huì)污，庭董遲事鞠會(huì)乞與秘經(jīng)擠理松之龜間悅的織委可托—代皺理桶關(guān)聲系曾問(wèn)品題怪。肝這花種降委潛托—代際理裂關(guān)疏系悔包吹括險(xiǎn)三亭個(gè)臭方趣面劇內(nèi)碼容涉：劫即計(jì)股躲東欠會(huì)插對(duì)蝴董潑事睡，缺董己事使會(huì)丙對(duì)農(nóng)經(jīng)單理完的聘隔選皂、洋激垂勵(lì)俊和匆監(jiān)汁督。（2）席委爸托祖代饞理椒問(wèn)恭題己，具臘體睡地南說(shuō)撥代群理疼問(wèn)抵題刻可雖歸跪納擱為億：附１陳、竟信愧號(hào)腫傳員遞配，熊２寺、漆信察息閥甄額別后，鐘３型、證隱援藏赤知烏識(shí)奧，蒸４傷、靜隱并藏計(jì)行疲動(dòng)宅等厚四充種洲手揉段務(wù)；蹤蝶形華成熔“乞逆珠向殘選喚擇銜”筆和喚“愁道膀德鮮風(fēng)易險(xiǎn)斷”丟兩愁方讓面啦問(wèn)容題盤。（3）果委件托細(xì)代托理梳成現(xiàn)累代柳企頭業(yè)南中魂的遠(yuǎn)代壘理芬問(wèn)貫題備與碧公唇司旦內(nèi)狼部宴控冷制3瞇,委路托騾代隔理輔成企呈業(yè)怒中饑的奔委扒托晶代陣?yán)砻?wèn)佩題友會(huì)隔在易信睡息巨不漂對(duì)販稱炭、熱資賠產(chǎn)凝專折用虹性甚和罷人區(qū)的爐有份限幼理雁性濾的蚊共士同姻作臭用慈下?tīng)T，剃誘呀發(fā)程代帆理消人熱嚴(yán)皆重孫的鑼機(jī)讀會(huì)振主唉義饞行具為粱，滅使源委今托占人綢承必受段很拔高容的座代葉理松成星本姐。在哀公兄司慣治榴理林中墳“搞代雅理遼成爸本基”伴是醒由抵企織業(yè)棍委礦托—代隊(duì)理恒關(guān)枕系良中銀，遵委丑托侵人笑與育代貌理滔人錢信稼息奸不辨對(duì)美稱屠，然以平及瓶?jī)烧哒咭嘀ラg凡利奏益婆不呢一侄致軍引放起古的天。因執(zhí)此使委羨托叢人潑為盞了怎降覆低曬代介理弱成熱本運(yùn)，貝必余須變著鬼重騰解攀決循以陽(yáng)下扣兩必個(gè)期方灶面讓問(wèn)其題培；代賭理其人世（廢經(jīng)饞營(yíng)鍋者個(gè)）露的很選退擇滅問(wèn)林題艇和蔬代稈理珍人輸?shù)膭诩ぷ詣?lì)汗、旗監(jiān)蔬督孫問(wèn)朱題按老照阿詹填森而和慕麥恩克均林束的恐觀摩點(diǎn)千，隨代枯理申成躲本鋸還碌包集括止以胞下緞三條個(gè)襖組償成系部屢分凍：1、皇激濱勵(lì)賞與哪監(jiān)撒督伯成剝本侵，2、睡擔(dān)甲保狹成狼本縫，3、摧剩疾余唐損液失軋，選剩到余鮮損反失棒實(shí)華際帆上紗是賓因股代原理蹦人貼不簡(jiǎn)盡閥力轎而曲產(chǎn)異生負(fù)的清損翁失奇，泡其判原眨因禾主莊要直是剛兩侄者兩利垮益維不綁一誕致夸及足因滲信早息仰不護(hù)對(duì)予稱糞而遣引處起毛的吃監(jiān)球督輩不終利趁和挑激臨勵(lì)丈不拼足嶼造漏成烘的捏。公幅司助內(nèi)愛(ài)部?？胤褐扑滥扛叩脑诶逵懜阏撝m(xù)司杰治河理亡與內(nèi)買部劣控賠制問(wèn)次題碧時(shí)因引糠入馳代邊理封問(wèn)咽題牢，攏其飲目算的附就葉是秤希微望截通不過(guò)懂設(shè)色計(jì)聚合洪理宵的鐘公霜司燙治法理法結(jié)叢構(gòu)吐與蠻機(jī)革制量及內(nèi)惱部王控衫制與制色度，搏以柔確己保其“翁才傲德佳出樹(shù)眾褲”劃的具人布有蘇機(jī)汁會(huì)叼當(dāng)誓選免為筆“垂企剪業(yè)洗家劉及兩各首級(jí)構(gòu)管忍理半者”，份并應(yīng)做逼到女對(duì)壓經(jīng)獨(dú)營(yíng)刺者竿激脈勵(lì)博約損束薄得唉法和、懸監(jiān)處督破控羞制祖有帆力榴，津使過(guò)簽似訂削的社契別約嘆盡椒可棵能錯(cuò)完止備秋，最觸終抽達(dá)物到噸緩酒解圓信橫息值不聾對(duì)志稱詞，陳抑躲制憶逆鵝向政選損擇任、央減飽輕痛道朱德選風(fēng)遭險(xiǎn)煩、架降運(yùn)低憂代口理災(zāi)成跳本窮、倡提嗚高溉企慣業(yè)芽?jī)r(jià)娘值桌的叉目她的山。公犯司蜘治散理公岔司閉治南理王概簽?zāi)畲ǎㄗ蛞?jiàn)P劍2補(bǔ)1滑O違E托C夸D概另念諷）現(xiàn)蹄代汽企決業(yè)劃內(nèi)緒部嘆的探代視理綠關(guān)請(qǐng)系駝極融為枝復(fù)愁雜革。宅僅怖公石司嗽治盞理鹽層廁面科就嘗包鋒括揉股傭東勒大旁會(huì)此與包董素事博會(huì)歪、傷監(jiān)丟事離會(huì)蜘及掉董鹽事粗會(huì)革與褲經(jīng)析理耀會(huì)晉之惕間忍的載委論托—代頁(yè)理戀關(guān)醫(yī)系蘭問(wèn)稿題輸。跨具抵體挎內(nèi)夏容烘見(jiàn)妨以侵下婦公竭司倚治腹理菊結(jié)鐵構(gòu)央圖由布此欣觀爸之枕，廳公哲司斤治股理箭最瘋關(guān)摸鍵噸的腰問(wèn)別題筒在貸于車解怨決償好些股承東榮大外會(huì)帽與壇董顆事放會(huì)踏、毫監(jiān)抓事犯會(huì)俘、技公想司葛高堤管翻層獨(dú)之棍間同的如委憤托微代簽理憲問(wèn)哈題賭，曠即釀代爬理憤人割的書(shū)選童聘孔、候激棄勵(lì)挨及臣監(jiān)頭督慶問(wèn)叨題涂。有詳效淘的北公棄司礦治貪理向包品括辦必當(dāng)要橫的睜公茅司蘭治該理蘭結(jié)糕構(gòu)票，撐有去效愁的擱治靈理刪機(jī)輝制姻，柱通擔(dān)俗硬地闖說(shuō)本是鑼指疾股石東病大攔會(huì)盯、托董競(jìng)事疼會(huì)錦、儲(chǔ)監(jiān)紋事五會(huì)德以聰及躲經(jīng)址理劃會(huì)藏的伍設(shè)轉(zhuǎn)置涌以薪及哀在粉它薦們喉之鉤間廚形賺成強(qiáng)的蘿權(quán)跪責(zé)軋分本配功、住激砍勵(lì)樂(lè)與蓄約蓬束心、綱權(quán)燈利功制砍衡島關(guān)純系褲。公遷司摸治叫理推與丘企污業(yè)內(nèi)嘗部絕控惹制梯的甚關(guān)銜系1潤(rùn)，粥同塘一努關(guān)畜系2墳，闊嵌倘合設(shè)關(guān)槐系3壺，屢環(huán)燦境上關(guān)山系公饒司殖內(nèi)曉部?jī)|治隆理尊是企踐業(yè)嚼內(nèi)漢部殲控理制拐大造廈逢的顧基糧石悲與螞框賺架則，符脫禾離甚良?jí)艉弥莸募竟珘乃居硟?nèi)臟部填治慕理靜而蒼空丑談暴企秒業(yè)渴內(nèi)休部湖控坦制礙就鞭如演同什在湖沙是灘辮上迫建行大辣廈鮮，茫在革廢翁墟求中胳搞掏裝沫修鐘，獄終潑將幸竹物籃嗚打抵水堤一叢場(chǎng)姨空。凳-灰-男-懲-爹-悟趙俯世亂君公懸司到治塔理呀結(jié)茂構(gòu)炭與師功恩能—股有東供大抓會(huì)股熱東君大壯會(huì)是催公謎司立的容最宵高本權(quán)閱力證機(jī)慨構(gòu)士，很代住表賢股博東股行作使豪剩宿余懸索螺取趟權(quán)潤(rùn)和牢剩凍余爐控支制遠(yuǎn)權(quán)配，須有萄權(quán)循選緊舉缺董芝事咬會(huì)威成勿員織并雜組薪建鋪董撒事趣會(huì)螞，龍有牛權(quán)番審患議役通濤過(guò)錦董農(nóng)事封會(huì)哄所隊(duì)制楊定殘的腔公作司準(zhǔn)重蒸大心決硬策嶼并產(chǎn)通福過(guò)涉駕芬馭沈董穩(wěn)事擾會(huì)追控桐制癢企闖業(yè)工管蛇理稀當(dāng)纖局公勤司攻治秘理師結(jié)樣構(gòu)嫁與闊功宏能—憐—董著事獲會(huì)董買事已會(huì)是夸股觀東宏大龍會(huì)牌的撲常才設(shè)乘機(jī)羽構(gòu)拼，頓由行股所東薯大掌會(huì)容選暈舉后的絨董洗事刊組碧成理，尚扮羽演肥著版股桑東繡利承益此監(jiān)榴護(hù)煤人濟(jì)的咱角誓色跳，值其維主煎要依職攝責(zé)亦是客利羽用趣董舒事父?jìng)兊⒌拟徴\(chéng)搏信尼和嚇能習(xí)力后去把審施視熄公齡司細(xì)戰(zhàn)萍略幸計(jì)豪劃散和忍重絹要坐決謝策怎，錯(cuò)并棚且繳根炒據(jù)賓股優(yōu)東壇和麻利夾益朱相亂關(guān)泰者其的包利可益趕去屯指擱導(dǎo)罩、供監(jiān)何督飾和漫監(jiān)混控莖公紀(jì)司鳳的釀管閘理還層差。公虧司政治推理個(gè)結(jié)千構(gòu)膀與拼功搞能—董冬事綱會(huì)摸職稼能具轉(zhuǎn)體癥地頓說(shuō)是董贏事說(shuō)會(huì)浙應(yīng)蒸履喇行押以監(jiān)下嘴職粥能抹：①因制錄定繞公語(yǔ)司延戰(zhàn)昌略腿計(jì)借劃炭、局經(jīng)燥營(yíng)每目穗標(biāo)騙、圈風(fēng)姐險(xiǎn)皂政嘉策桶、折年字度棗預(yù)蝕算泉，破監(jiān)蛇督泄業(yè)計(jì)務(wù)中發(fā)裝展?fàn)藓颓蚬珒H司易業(yè)盛績(jī)新，細(xì)審珠核址主粘要些資耳本次開(kāi)活支因、婆企攪業(yè)毫購(gòu)落并農(nóng)和揪分言拆賽活刺動(dòng)線；②冷選泰拔粗、鴨任國(guó)命逝、怨監(jiān)晨督每高闊層般管四理旗人殺員旺，差在效必成要疤時(shí)紙撤輩換們高紋層烘管激理嬸人慘員芳；③汽制劣定口與博審囑核框高掘?qū)痈」芊ɡ淼萌说褑T烤的伯薪憂酬具；④君監(jiān)拆督購(gòu)和造管沾理蔬董似事做會(huì)扣成懷員蟲(chóng)、舞管獨(dú)理委層姓及帥股弓東躬在映關(guān)躲聯(lián)閉交肅易婚、侵資思產(chǎn)跳處自置茅等唱方己面潑的宿潛艇在險(xiǎn)的尺利挺益稅沖點(diǎn)突栗；⑤乎通拆過(guò)脫外枝部飲審耀計(jì)產(chǎn)、置風(fēng)蕉險(xiǎn)槍監(jiān)允控受、歉財(cái)彼務(wù)修控號(hào)制癢等草措還施窩來(lái)靜保味證嶼公煩司幼會(huì)姓計(jì)緒和隊(duì)財(cái)嬸務(wù)貼報(bào)運(yùn)表疏的辜完店整暮性椒及豈可丑信羨性稿；⑥痕監(jiān)炎督借公礙司齊治敵理可結(jié)割構(gòu)壁在欲實(shí)尸踐藏中絮的央有維效者性離，醉在氧必雁要熟時(shí)搏能爺夠柏進(jìn)銜行票改辰進(jìn)淚；⑦案監(jiān)焦督所信渴息胸披塞露芹過(guò)著程震。董虧事信會(huì)體以羨其深對(duì)蝕公逝司脾戰(zhàn)洗略鋪的彩制婦定習(xí)、何風(fēng)移險(xiǎn)撲的摘評(píng)艘估舟與影控舉制離、C桶E糠O等胞高土管緞層囑的姓選啟聘渣、館激切勵(lì)歐與跟監(jiān)舍督萍對(duì)愧公鋼司贏的挨生車存技、藍(lán)發(fā)憤展轎和戀獲常利圈起盛到吼舉練足董輕脆重扔的王作綁用廊。公龍司羨治廈理煎結(jié)礙構(gòu)健與字功檢能—印—監(jiān)乏事蛾會(huì)監(jiān)也事鬼會(huì)是殖公糟司羊內(nèi)云部?jī)A專滿司峽監(jiān)避督栗職膨能弄的菜機(jī)恩構(gòu)征，放它鈔以遞出護(hù)資取人辮代獻(xiàn)表攜的暫身除份蜘向病股缺東涂大糾會(huì)招負(fù)肉責(zé)較，梅對(duì)絨董爽事束會(huì)音重扎大你決吸策叮的御制今定市和錘管拖理怪層揚(yáng)對(duì)權(quán)公捉司斧重銜大虛決性策鄙的腐執(zhí)如行臟行務(wù)為辨和宏日善常碎生皂產(chǎn)裝經(jīng)乘營(yíng)壤行父為繡實(shí)似施膝監(jiān)爹督鎮(zhèn)。照造理及說(shuō)洗在渴董澆事火會(huì)叨、階監(jiān)謠事混會(huì)樂(lè)雙付重珠監(jiān)找視源下替理粗應(yīng)朋能臣?jí)蛴雇贽D(zhuǎn)成膏及勝時(shí)刪、曉準(zhǔn)吃確龜披丟露卵公圈司柏財(cái)素務(wù)誘、遍經(jīng)展?fàn)I謙方膽向臉的淚重邪要荷信沖息腐，訓(xùn)保誘護(hù)擋股圖東抖及途利泛益形相圍關(guān)板者軌權(quán)遠(yuǎn)利桑的盾公住司辰治腫理棋目饅標(biāo)蠟。然奸而檔事啄實(shí)但證畢明和對(duì)題董囑事武會(huì)撤無(wú)簽計(jì)始可曉施揀的呈事唱件學(xué)，視監(jiān)臭事里會(huì)青更壯是獸一偶籌趨莫怠展列，鵲南己開(kāi)劇大努學(xué)蛇李昨維糾安咽教疤授童根儲(chǔ)據(jù)牽其購(gòu)研草究雕成青果樸對(duì)性監(jiān)晨事鋼會(huì)克的眨作阻用必評(píng)突價(jià)之道返：錢“扎過(guò)慨去穗許矩多框上更市犯公凳司站的旅監(jiān)劉事醋會(huì)炭就游像停是罪一較種橡擺但設(shè)紫，板跟蓄著笑董驅(qū)事巧會(huì)左亦殿步肥亦崖趨珠，綿人梅云技亦獅云柏，球一富點(diǎn)蘋自錦己在的果獨(dú)貝立屑思炭考麗和惕見(jiàn)大解飾都懼沒(méi)弦有急，翅當(dāng)?shù)溔伙@，角也偽就劫談描不限上貿(mào)什撥么累維更護(hù)帥公置司哈和淋股嘴東金的僅利片益役?？伞痹谥赏鷸|謙大燃會(huì)戚、脾董仰事數(shù)會(huì)齊、拍監(jiān)勾事贈(zèng)會(huì)女先禽后鳴失豪去關(guān)作侵用宵的獵情喪況唐下際，坊企劫業(yè)滋已誼成臘為姐管撲理真者吧大拳權(quán)晴獨(dú)道攬調(diào)的棉樂(lè)亞園賄。公絕司霜治外理魚(yú)機(jī)菌制眼的悄改倚進(jìn)—符—股轉(zhuǎn)東宇大統(tǒng)會(huì)大亮力林發(fā)軋展繁各掘類則投餐資兩基辮金雞，謠養(yǎng)欄老科金自等圈機(jī)旺構(gòu)謙投僵資膽者肝和勾采從取溜股猶東顛委銷托卵代驅(qū)理鞠投濁票戴制拋度捕，示以唱緩煙解箏因脫股柜權(quán)撓過(guò)嗎度沾分弱散帶而追造象成術(shù)的縱股淡東粒大末會(huì)自對(duì)灰董吐事速會(huì)顯和織管喉理也層錫的跪失袍控嗚，柏恢勢(shì)復(fù)爹和愈強(qiáng)織化胡股示東濃大絲式會(huì)胸作甘為鞏權(quán)羞利例機(jī)故構(gòu)提所曠應(yīng)竟有僵的繪職曠能豎；御實(shí)叼施降管昨理還層墳持尸股崇（M皆B見(jiàn)O）速和慨股埋權(quán)身期竄權(quán)同等燈股綿票怖薪賠酬紡機(jī)體制駱，還使至管卡理缸者晚個(gè)糾人絲式利女益飄與挨股松東脆利刺益導(dǎo)和特公響司判價(jià)卡值仇捆軟綁舅在衛(wèi)一堂起醬，賄以己發(fā)老揮遷薪舟酬沉機(jī)彈制售對(duì)份管塞理喊層拋的嫁激拴勵(lì)淘，福約靠束冰作衰用,使稼其富自耀覺(jué)閥關(guān)碧注充企魯業(yè)貪業(yè)糊績(jī)食的紫提后升均和約長(zhǎng)儲(chǔ)期犧價(jià)謠值辛的言創(chuàng)劫造狗。近楚年康來(lái)捉，槐美勺國(guó)樸的墻大在公都司細(xì)中霸開(kāi)骨始寧進(jìn)癢行壞以鞠下輝改準(zhǔn)革兆措登施卸：腐（1）威董鼻事濤長(zhǎng)深與C郵E網(wǎng)O分步離敬，什（2）失提咳高裁公狼司呀外竹部御董夸事篩的張比辮例扁，?。?）韻設(shè)筑置瓶與C服E功O高宇度駁分共離升的叮提查名頃委錯(cuò)員胡會(huì)種，指由昏提掏名績(jī)委歌員軟會(huì)鍛選唉任截董幅事買，饒（4）耽重陪新扛倡枕導(dǎo)C丙E潤(rùn)O的燈薪波酬獄與連企戴業(yè)警的賄業(yè)家績(jī)扣掛危鉤詞績(jī)嚇效氣指駛標(biāo)臨體賢系鳥(niǎo)，積以歐強(qiáng)蔬化牽公糧司奧治哲理秤。案沒(méi)例夏分旗析【街星項(xiàng)島演網(wǎng)績(jī)訊叛】饞中級(jí)信閉泰撞富物日桐前比宣爺布且，曉為陜對(duì)端沖促澳幟大散利潛亞巨鐵叨礦約項(xiàng)刑目愈匯閱率巴風(fēng)儲(chǔ)險(xiǎn)陣，助集聯(lián)團(tuán)爸簽曲訂甜多較份沙累匯計(jì)葵杠享?xiàng)U棋式稠外壟匯嶼買晨賣驕合趨約屋，寇但酷因雹澳咐元色大腦跌良，暫合果約盜已旅錄漿得關(guān)約吃8帖億寇元芒實(shí)鏈現(xiàn)燒虧木損販，上以貞目湖前籠匯潛率顫計(jì)叫算掀，精至俘年柔底圾賬匆面妖損源失招高錦達(dá)哭1懼4肆7顆億吳元退。樹(shù)中嗎信拒泰座富美財(cái)套務(wù)云董慈事墻與渠財(cái)池務(wù)婆總敬監(jiān)手因部此齊朱齊仗引刮咎夠辭鏈職，債而罷主本席紹榮掘智火健摟則溪聲暢稱王對(duì)泄有嬸關(guān)乏投首資廳決熟定支不達(dá)知鞏情裕。圈這瞞是趟因機(jī)為危美遮國(guó)景次抹貸饒引蜜發(fā)巨的閑金急融初海線嘯附中原，躍香亞港宰上往市忙績(jī)門優(yōu)累股卷公趕司膛迄江今受最誤大剩的銜一猾宗著虧皮損宴事涌件案推例祥分孤析《象星奔島瘡日甚報(bào)冷》宿消送息卵，掌中癥信烈泰們富曉嚴(yán)斃重丹虧蒼損春事棵件校源塔于夜集佩團(tuán)抽財(cái)午務(wù)造董慈事閱張蛋立樣憲挪在息未北經(jīng)拔主絹席攤批的準(zhǔn)滔下越，乳進(jìn)日行母有針關(guān)脆外旅匯仔交耽易腔，蹄張辛立隙憲宏連失同為財(cái)灶務(wù)朱總昆監(jiān)支周咳志溉賢斧已司經(jīng)塔請(qǐng)接辭斬，己并瘡由援莫裳偉商龍?zhí)战有胰蜗樨?cái)炊務(wù)院董浙事光。淘榮娛智騾健少坦滅言談，思有族關(guān)伏外津匯元合日同類的律簽虜訂該未膜得土到蠟公肯司蠶主忘席胸的捆同鑄意滾和還審鉗批差，躬而掀且泉其留潛及在鉛的齒風(fēng)恒險(xiǎn)黑也紗未城得憂到撤正許確蟻的貸評(píng)蓋估廢，束他勢(shì)在群會(huì)商上券也脂為忌此熱事?tīng)考执鷤杀韲?yán)董雜事紹會(huì)齡致攻歉洽。攝中施信券泰哀富新2土0錫日芒停營(yíng)牌罰，雙停倚牌斥前朱股帥價(jià)撲報(bào)食1大4汪.值5愁2灶元齡。日吸前但爆蠢出墳因擴(kuò)買嗽賣泳外牽匯貸衍舉生鋤產(chǎn)藏品柳引乎發(fā)泛巨董虧宗風(fēng)通險(xiǎn)劉的中渡信昂泰烤富（犧0寬0孝2并6病7慎.旁H饒K逝）宏昨顛天日復(fù)編牌貍，顫當(dāng)供天艙公懶司距股重價(jià)侵暴斧跌哲5巡壽5要.膏1巡壽%稈。固創(chuàng)變1傭9撐9時(shí)1煮年抓8封月票以薄來(lái)掌的擊新化低梅(h瞧t賢t掠p吹:白/購(gòu)/替f宣i換n原a惰n濁c袋e摩.鳴Q倆Q抖.揉c鄰o根m2唉0誕0搖8乎年菠1尾0施月趁2透2搞日命0投7弓:賓3閥3鉤東察方哲網(wǎng)誓劉蒜秀嫂浩漏)榮俊氏海祖請(qǐng)訓(xùn)，世“舒固掙守謠穩(wěn)驗(yàn)健侄、戰(zhàn)謹(jǐn)拒慎陸行費(fèi)事粉、爹決僻不吳投怎機(jī)殺”恒是軋榮蘭智異健丟的鳥(niǎo)曾承祖角父亭用拍來(lái)灶訓(xùn)虛誡紫兒仗子嗓的乖警挺示低格呆言芹。想惰不定到矩的倍是悄，鄙第開(kāi)四擋代是的徐榮搬智桶健迎卻猴因委投景資懸于圣外驕匯母累冰計(jì)摘期恥權(quán)竄而瓣下拿臺(tái)艷，歲令還縱閘橫謙中笛國(guó)縮慧商你海繪百蛋年愉的族榮駛氏腹家放族援遭她到浴重若大乞挫悉折項(xiàng)。公鏟司旨治旁理浩機(jī)槍制立的剖改森進(jìn)—汪—董設(shè)事溫會(huì)公顛司婚治稿理替的家理黨論限與億實(shí)引踐胃證肝明閘董既事糟會(huì)丟是件公柏司播治艱理憲問(wèn)醋題籌的嘩核筋心勇，破建識(shí)設(shè)艦高樓質(zhì)程量慎的察董蘇事彩會(huì)錢是扮強(qiáng)禍化顏公兼司培治弄理捷的患當(dāng)舍務(wù)也之掠急旁。謙所經(jīng)謂微高感質(zhì)棍量婚的怕董層事失會(huì)冷應(yīng)吊是扶完本滿陳履蛛行吐其呀職埋能披、朵實(shí)番現(xiàn)貪公旗司爐治矩理張目獸標(biāo)構(gòu)的角董冰事閃會(huì)遺。關(guān)曲于初公觀司籌治辰理懶目鐮標(biāo)賴世聚界捧經(jīng)夠濟(jì)傲合雕作秩與攀發(fā)亂展旱組潔織紛認(rèn)余為童：軌“公壟司但治血理松應(yīng)倆保痛護(hù)乞股疑東悔及聰法劇律確所牢規(guī)虹定袋的矮利黑益蜜相盼關(guān)習(xí)者鼠的屢權(quán)垂利追，齡并蜓鼓后勵(lì)體公弱司它和凈利耀益瓶相猶關(guān)父者漂進(jìn)留行栗積彼極驗(yàn)合配作沖，惜以蠟創(chuàng)易造煙財(cái)爭(zhēng)富宅、仿就鋪業(yè)餓和桌可犯持灑續(xù)冠發(fā)俗展腥；宴確耍保夢(mèng)公朗司慚的伯財(cái)姻務(wù)險(xiǎn)狀娘況嚇、井經(jīng)經(jīng)營(yíng)敬業(yè)財(cái)績(jī)扮、艷所輝有艱權(quán)銅和外治括理同結(jié)志構(gòu)愛(ài)等贊重匆要礙事盼項(xiàng)蛛得濾到對(duì)及脖時(shí)襖而月準(zhǔn)薯確耳地掀披弓露愧。暮”陣具版體掩地食說(shuō)遷公謊司受治姻理衫目少標(biāo)阻就汁是糞防炊范帶風(fēng)哀險(xiǎn)里、甘創(chuàng)據(jù)造浴收飼益兄，驚即攪創(chuàng)巨造良公催司湊價(jià)棄值乎。公猶司愛(ài)治譜理饅機(jī)刃制眠的歷改低進(jìn)—唐—董棚事如會(huì)一貢具扮有撤相絞應(yīng)昆的歸學(xué)疫識(shí)揮、傘經(jīng)蜻驗(yàn)負(fù)以還實(shí)駱現(xiàn)麥其睡對(duì)牛職增務(wù)饑的膠勝姜任傍能俗力裕，顛這蝕就昨要荒求唐董網(wǎng)事待會(huì)叨應(yīng)熱由哄具剝有健下宵列斧幾微方英面耕的橋?qū)＝伡覐亟M別成標(biāo)：況①卻企蹦業(yè)糊管隱理品專舒家碧，陪以習(xí)其笨總偵覽鏡企丹業(yè)嗓發(fā)途展遣全訴局襪；②害財(cái)鴿會(huì)榴、鳳金蔑融懷方唉面扶的釋專擊家聯(lián)，限以胖其撒幫匹助循企博業(yè)俗籌思集影資溫金鼻并語(yǔ)防樂(lè)范獵財(cái)尊務(wù)摸風(fēng)買險(xiǎn)鹿；③奶經(jīng)泰濟(jì)宵學(xué)惡家纏、帆市漏場(chǎng)尼專海家壇，禁以歌其背評(píng)艇估效總皺體蟻經(jīng)宜濟(jì)既環(huán)亡境旱，賢把綢握濕市舟場(chǎng)財(cái)發(fā)世展殿動(dòng)躲態(tài)噴，巡壽防閉范準(zhǔn)經(jīng)韻營(yíng)爆風(fēng)刺險(xiǎn)蛛；④淺法侄律件專釣家襲和醉社洲會(huì)社活困動(dòng)宰家勵(lì)，舉以蹄其私協(xié)嫂調(diào)業(yè)社赤會(huì)合關(guān)緞系聞，商防螞范納法史律縣風(fēng)固險(xiǎn)牛；⑤廁工榜程揉、蜓技俯術(shù)悶專圾家贊，耗以曠其耗跟喬蹤祝技益術(shù)趣的為最些新拴發(fā)閘展香動(dòng)哈態(tài)信，貼不雪斷亦研葉發(fā)械、拍設(shè)疏計(jì)毫新生產(chǎn)殼品謠以祝保齊持霜企營(yíng)業(yè)核產(chǎn)宜品拿的臨市椅場(chǎng)初競(jìng)純爭(zhēng)順優(yōu)自勢(shì)寸；⑥喬人填力寸資趕源毀專附家統(tǒng)，相以腹其絡(luò)實(shí)譜施座公禿司雹對(duì)敵人殃才豪的英選凳聘降、怒培棉養(yǎng)丹、句業(yè)奪績(jī)泡評(píng)著估賭及舌薪庸酬忠激介勵(lì)剪工友作烏。二注是老董些事匠會(huì)毒成尼員燥必標(biāo)須淹具腦備云相林應(yīng)常的經(jīng)獨(dú)域立暢性合。公佳司都治妙理繞實(shí)類?ài)`妄證頑明諷，賞一此個(gè)冊(cè)整卻體防上唐是婆由侮管班理租層鼓所右構(gòu)逢成升的幻玉董盈事領(lǐng)會(huì)佩通經(jīng)常探不吵能困使紹代濫理京成浙本庸最獸小蔥化燦，懶指規(guī)望便用積這庫(kù)種雁董喘事敞會(huì)允去增監(jiān)慈督蹤蝶管健理席層鴨就雀如物同茄期急望梁以港一年個(gè)深人蜂用凳他誦的啦左異手普去誤監(jiān)譽(yù)督口右袋手忘，胳而舉外熱部井董頸事刪尤宿其敲是表獨(dú)罰立確外憂部艙董晶事忌在蘿監(jiān)燦督沫經(jīng)杜營(yíng)止者茶時(shí)尊，栽比筍內(nèi)課部獵董兄事鈴更篇重饒要從、腿更盯有棗效山。世潤(rùn)界抽經(jīng)午合詢組森織哪在算《定公邊司概治津理皇結(jié)亦構(gòu)肢原往則疏及歪注悅釋窩》汗中頭指竭出訂：稿“刮獨(dú)滿立愛(ài)的天董挪事辱會(huì)竊成亦員猜能祥對(duì)沃董融事滾會(huì)博的游決蟻策怒做蔑出窮重附大度貢統(tǒng)獻(xiàn)右，舉對(duì)保董罰事墊會(huì)捉和耕經(jīng)連理脂層偶的徹業(yè)卡績(jī)勾作矮出搬客福觀糊的差評(píng)拘價(jià)岸”喜。美飽國(guó)殼的寶商錦業(yè)致周牲刊孫1奸9映9糧5搏年妥研嫩究備結(jié)膠果沸表饒明他，辟最劑佳刷的葵董置事查會(huì)頌趨弄向戲于混由廁獨(dú)極立殖董老事鞋占真據(jù)藏支壓配莖地郊位暗。爪這侵類遭公侮司醒的傻年甜度初平罰均劃收路益泉比冰同粘一午產(chǎn)才業(yè)犧的雨其蹤蝶他秀公忽司宏更草高攜?？h國(guó)訓(xùn)外毫一揀些羅有沾關(guān)皇公旦司母治折理樓方痰面待的燦實(shí)殿證栽研摘究墻成籠果鉆也殘支猛持透了命獨(dú)摘立荷董依事雁對(duì)佩加劣強(qiáng)貼管慣理六層擊監(jiān)每管碑及乒公廢司裹價(jià)目值病提跑升肺的靠作照用劣，俗如撥董奏事忽會(huì)雨中品的哲獨(dú)窗立忽董獄事香比旺例炕越棒高比，崖股匙票器市獵場(chǎng)召對(duì)遍該城公尤司仆業(yè)性績(jī)跡及雕其病他懂行扇為轉(zhuǎn)反浴應(yīng)敘越援有田效風(fēng)。米歷爾到斯大坦鎖因蔬和氧馬基克識(shí)埃煉沃諸耶皺（援M指i亂l建l愛(ài)s蠅t渾e舉i布n吊a然n蠻d脂M浙a想c焦a述v么o配y度,煤1雨9捐9某8熟）鴨通辟過(guò)軍對(duì)掀美夸國(guó)打1型5蒙4蒸家孟大滔型桶上旦市恒公網(wǎng)司擦研隔究盒發(fā)烤現(xiàn)戲，親擁佩有乓積付極裂的賢獨(dú)弟立漫董嶼事廊的終公督司銷比南其歷他飛同頃類攜公漆司由運(yùn)忽作摩得塔更芳好稼，圾公伶司映中持獨(dú)洞立勾董借事賺的吵存挖在花與惕公匯司解價(jià)棒值蔥是修正甜相機(jī)關(guān)蹦的比。正牌是尋因促為運(yùn)各鬼類叛專陜家朽型評(píng)的偽外豪部馬董吸事插對(duì)脊董非事恢會(huì)挎的逐重繩大志決慮策椅發(fā)秋揮喚著叛良派好抹的鐘咨增詢麗作技用蘭、散對(duì)徑管樓理到層菜的庭執(zhí)獵行丸行側(cè)為廊發(fā)仁揮華著侵良?jí)|好蛾的選監(jiān)經(jīng)督吧作輝用潔，內(nèi)美乒國(guó)抖公瀉司小董圓事鏡會(huì)臂中尼的離外態(tài)部算董盤事榜也佳在飽逐援步虧增屬加需。據(jù)因統(tǒng)漁計(jì)拿1享9湊3坡8我年炒美欺國(guó)閱制香造襖業(yè)駝外設(shè)部簡(jiǎn)董屯事葬的鞠比傻例眾為次5熟0叔%聚，切1世9奏6貫1叛年霞上慶升麻到偶6求1潛%欲，川1鬼9棕7描1摔年睜進(jìn)裙一浙步目上戰(zhàn)升虜?shù)綊?境1繩%騰，緊1彈9麗7挎6充年郊達(dá)嶄到嶺8諸3腹%奧，跪1殖9臨9蛋0魯年她達(dá)聲到華8專6床%好。運(yùn)而亂《映財(cái)圾富票》渡公艷布符的紡美姿國(guó)騎公甩司恭1默0罰0掌強(qiáng)確中若，診董畢事圾會(huì)硬的樂(lè)平裝均訂規(guī)關(guān)模拍為競(jìng)1朱1漠人寄，蓋外筆部育董晝事燃就艘達(dá)孔到票9盟人踐，播內(nèi)晉部局董臺(tái)事梳只微有植2雨人河。公徑司卻治亞理研機(jī)卸制教的巡壽改嚴(yán)進(jìn)—淹—董蔽事仍會(huì)國(guó)鬼外役大壘量有的辭公詠司濁治葛理畜的纏實(shí)驗(yàn)踐編已襖經(jīng)爸證休明滑：壁只存有漿構(gòu)齡建認(rèn)立慚健企全讓的寧獨(dú)玩立援董久事寄制內(nèi)度擔(dān)，撓并侄以似有改效晨的障機(jī)技制屈保膚證街其良正甘常澤運(yùn)濾轉(zhuǎn)別，侍才家能沿發(fā)趟揮嫌董忘事公會(huì)刊內(nèi)稠部惕的外監(jiān)蕩督友制捆衡索機(jī)閣制不，氧確套保連董思事命會(huì)號(hào)能蕩站僚在裁股唱東別及文利綿益掉相敢關(guān)弄者摸的賽立召場(chǎng)哨上鋪制樸定牛公享司紋戰(zhàn)這略屋決鐵策柄，羊?qū)徆苡隼砑磳油讓?shí)柱施焦有容效煮的糠激莫?jiǎng)?lì)題和鄉(xiāng)豐監(jiān)灰督捏，量并夕促鞏進(jìn)節(jié)公事司吵價(jià)沖值膠最昨大愿化坑的咳公盈司謝治企理半目濁標(biāo)謝得啞以破實(shí)墓現(xiàn)故。三橋、C碼O闊S聲O臘報(bào)跟告順《潮內(nèi)盜部李控險(xiǎn)制悟—增整案體心框侍架捏》豆與迫企爭(zhēng)業(yè)腔風(fēng)靜險(xiǎn)澤管拘理剝框換架就簡(jiǎn)樣介1記，斤控休制流環(huán)洞境囑、2肉，宏風(fēng)纏險(xiǎn)漏評(píng)勤估央、3貞，幫控巴制桌活謊動(dòng)飄、計(jì)4趨，寶信患息帥與丑溝阻通省、5授，政監(jiān)陷控“臟C驅(qū)O剛S塑O第”饒與擋“慣美咱國(guó)湯反尊欺愈詐趴財(cái)鐵務(wù)忍報(bào)難告帖委童員惑會(huì)紅”C費(fèi)O婦S支O太（T碗h翅eCo頂m拐m駐i筑t葬t(yī)晨e款eOfSp眼o去n短s弱o襪r答i替n昏gOr健g鉤a己n倘i哈z栽a綁t挎i藥o賠n謀s始o(jì)崖f煩t皺h封e作T燒r密e頓a效d時(shí)w逝a凳y閥C猴o屬m躬m皆i附s挪s與i姓o恰n）草：1亞9準(zhǔn)8殿5末年仿，界美橡國(guó)聯(lián)五鳳大稅會(huì)購(gòu)計(jì)妖職縮慧業(yè)截團(tuán)桂體罵為鴨發(fā)還起穿設(shè)衛(wèi)立呢T煉r謊e岸a賣d賺w微a暈y是委肅員煉會(huì)連，腥并腐成潔立四了車一纏個(gè)辮“罪發(fā)喊起報(bào)組圾織站委翼員隆會(huì)刪”眾，碰這爽是戰(zhàn)一筍個(gè)頁(yè)自自發(fā)喝的緊民錯(cuò)間祝組?？梽?lì)，索其腎目忍的臟是沙發(fā)芝起怕設(shè)丸立乳美修國(guó)茫反黃欺吩詐賓財(cái)均務(wù)夾報(bào)沾告發(fā)委委員檔會(huì)海，假并麻提搜供飄財(cái)摧務(wù)寫支象持頁(yè)。同熔時(shí)察致滑力立于援研家究換如久何蚊通汪過(guò)男改源善陶商洪業(yè)缺道元德砍、限有戀效嶼的凝內(nèi)侵部損控憑制玩和伍公柳司頸治融理航來(lái)志提筆高釋財(cái)祝務(wù)全報(bào)極告造質(zhì)齊量連?！疤褻徑O裂S樣O瘋”她與象“楚美歲國(guó)兔反射欺鋒詐貿(mào)財(cái)曲務(wù)虎報(bào)障告頁(yè)委叛員區(qū)會(huì)香”美等國(guó)縱反涂欺臘詐梢財(cái)界務(wù)池報(bào)默告司委姻員鉆會(huì)誕(N搬a卷t犁i正o球n顧a爭(zhēng)l醬C持o右m依m(xù)腥i疾s科s輩i謙o產(chǎn)n領(lǐng)o感n差F畝r創(chuàng)a視u熟d株u勇l鉗e嚇n稿t左F勸i昏n抗a跳n告c舌i騰a具l碑R格e蒙p彈o車r廳t需i隸n侍g鏟)憑的粥成撿立嫁：由妙美誤國(guó)破會(huì)匙計(jì)拐學(xué)精會(huì)令（你A堡A鑒A墓）奧、糧美啄國(guó)陷注豎冊(cè)鋒會(huì)震計(jì)臺(tái)師掀協(xié)普會(huì)營(yíng)（雖A爬I遼C怪P壺A居）水、抖財(cái)液務(wù)頭經(jīng)芳理翻協(xié)慚會(huì)開(kāi)（耽F赴E娃I鋤）敘、起內(nèi)千部雁審喬計(jì)圣師肆協(xié)溪會(huì)踐（希I四I晴A遮）每、橫管造理甘會(huì)抄計(jì)烈?guī)熤?jǐn)協(xié)詠會(huì)?。ㄇ跧緊M芒A屠）殊于粱1踏9涂8遙5刮年單發(fā)紗起決設(shè)你立由疲包搭括夠來(lái)攪自瓶產(chǎn)具業(yè)血界圾、湊會(huì)醋計(jì)捆師刊事倉(cāng)務(wù)笑所公、脖投獅資蚊公亞司肉以腸及荒紐犯約艷交匹易莖所染的刃代恐表姜的罷六少個(gè)祝委抗員遭組斯成主泛席具由紅前經(jīng)美悔國(guó)秀S河E撕C申委甜員隔J牢a猛m寫e士s糞T何r爐e扔a橋d凱w磚a剝y紙擔(dān)右任產(chǎn)，秒所特以拳簡(jiǎn)竿稱宗“婚T逼r紗e膚a稀d冠w置a價(jià)y遙委貞員伴會(huì)腸”主澇要庭目捧的權(quán)是態(tài)研稼究授導(dǎo)總致荷財(cái)岡務(wù)穿報(bào)墊告?zhèn)绕鄣仍p府的體因梯素邊，衫為餓上憤市吧公裝司坐及掛其深獨(dú)逮立想審肺計(jì)戲師卵、皺S偽E隊(duì)C座及墓其耗他勿監(jiān)市管至者勝、揀教示育鬼機(jī)展構(gòu)錘提通供貓建撥議燙?？卮┲朴懎h(huán)匆境風(fēng)燭險(xiǎn)分評(píng)屋估控?cái)⒅扑骰钤鴦?dòng)監(jiān)苗督作業(yè)活動(dòng)1作業(yè)活動(dòng)2循遵營(yíng)經(jīng)告報(bào)信旁息傘與柄溝邪通C偏O界S盈O怪與卵內(nèi)由部柜控構(gòu)制因整戚體秘框剛架內(nèi)敬部發(fā)控肯制迷各推組示成育要染素什關(guān)供系付圖監(jiān)款督監(jiān)誼督溝通控風(fēng)控制境環(huán)信息與溝通活估評(píng)信息險(xiǎn)制動(dòng)C油O行S受O思報(bào)糾告含《乒內(nèi)揀部傭控解制順—衛(wèi)整薦體惑框植架疑》納相錄關(guān)探要構(gòu)素功及拖其丈解喜釋界：經(jīng)爭(zhēng)營(yíng)本效珠率會(huì)表計(jì)檢報(bào)袋告吹可陜信榜性遵銜循葵法劉律輸法達(dá)規(guī)內(nèi)臟部醋控園制控峰制逼環(huán)喚境風(fēng)泛險(xiǎn)決評(píng)露估信拒息滑與碌交既流控離制央行什為監(jiān)打督董食事過(guò)會(huì)經(jīng)劇理喪層其唉他巾員揪工實(shí)省施萍者控規(guī)制后過(guò)營(yíng)程企漢業(yè)姐目碗標(biāo)內(nèi)弱部割控止制緞要磨素頃一泊：甜控第制捎環(huán)英境1校.膝概售念控絲式制該環(huán)磨境疲是羽組域織煮的惰基堂調(diào)泉，粒主儀導(dǎo)駕或哈左妙右淺著罷組魚(yú)織鐵成志員鎖的喬控初制艇理梁念耀。速是序其拆他墓內(nèi)撐部欄控負(fù)制錄要悟素幅的學(xué)基款礎(chǔ)央，孩決長(zhǎng)定紀(jì)著圾控孩制褲的照邊啟界追和淡結(jié)禁果輛。2受.衣控王制鬼環(huán)億境靠7予要教素正渠直視與截道話德員詞工董顧事完會(huì)管季理唇層哲賓學(xué)乏理舊念組窮織價(jià)結(jié)柄構(gòu)責(zé)奏任人補(bǔ)力緞資嘉源2峽.雄1押正赴直黃與裕道女德并價(jià)滑值謙觀患（I影n裝t罵e掠g蒜r娘i僻t篇y圓a岸n翻d踐e康t捏h界i咱c粱a株l民v立a芒l壇u瓶e湖s繁）是壯企跌業(yè)攝道聽(tīng)德比與狠行鞏為亞準(zhǔn)淋則館的今凝釘結(jié)刊，街以云及赤如戲何肯將纖這唐些沒(méi)價(jià)蹄值服觀蔬教狠化蘿員武工名并略訴砌諸結(jié)實(shí)遇際摔行足動(dòng)內(nèi)狹部使控怒制位作撕為鑄企鴿業(yè)望文肥化之相況當(dāng)膛脆笑弱任懶何渡人董不怒得需凌鏡駕漆于輕內(nèi)外部門控暈制剩制辣度師之規(guī)上2協(xié).游1次正盛直族與占道縮慧德越價(jià)裂值呀觀掀（I確n軍t鹿e嚷g淹r錫i屢t湯y您a松n也d購(gòu)e亮t遍h牌i甘c北a蘋l讀v功a鏟l德u聞e祖s趕）提泄供虧道增德午指奔南“族儉棋，醒德啞之闊共濾也過(guò)；院侈坦，連惡翻之妹大徒也莖。捎…夫秩儉騙則陣寡帖欲逆。床君甚子貍寡遇欲齒則卵不耕役屯于磨物國(guó)，可咱以梨直盾道災(zāi)而何行心；婆小處人層寡目欲膝則床能排謹(jǐn)沉身節(jié)無(wú)用鄙，借遠(yuǎn)粉罪做豐緊家哨。造…暫侈犬則父多板欲拔。椒君子兼多宵欲學(xué)則飽貪它慕蠻富刮貴棉，篇枉腐道皇速牙禍鴿；值小人昆多冤欲揚(yáng)則扶多恥求峽妄擊用狂，沾敗槐家靈喪標(biāo)身敵：敏是以劑居供官播必粱賄晚，討居股鄉(xiāng)踩必蛋盜脅。漫”（株司頓馬憶光晨【房誠(chéng)訓(xùn)哀儉轎示赤康斬】敞）王推永養(yǎng)慶默與雹臺(tái)豈塑貞集腔團(tuán)從混一栽個(gè)峽米布店寺小凡老布板吐到誼塑賴膠滾大販王耽，從王榴永母慶爸憑淺得傷不滾僅飲是支他刪精衰明墾而店極笛具怨商游業(yè)級(jí)的葡頭紛腦渣，餓還倚歸軌功她于茫他塘的蓄處且事耀之傳道非。排王駝?dòng)澜祽c臘推銀崇崗樸惱素點(diǎn)的養(yǎng)人戒生新觀售，診甚嫂至姜被盒評(píng)啟為驕全雞球皆十失大烈“潔最凳摳姓門落”蔑富膜豪說(shuō)之尿首魯，庫(kù)生零活蜻上飄，矛他潛極騰度踐崇核尚讀節(jié)驢儉惠。愛(ài)自旋己糧開(kāi)富辟虎菜籮園而種撈菜跡吃黃，掘用伴剩儀的滾小嘩肥廢皂豪還柜會(huì)鉛繼磁續(xù)芽用爸；傾就騙連侄做意操瀉用禍的卷毛績(jī)巾售，喝也握是鏈服濱役進(jìn)了洪2漫7蠶年下。寶然餡而納，四蒜川諷地猶震毯發(fā)毅生稿后憲，艙一尊向識(shí)節(jié)抖儉戰(zhàn)的截他奶捐不出車了娛一仰億顏人兄民毛幣湖賑拐災(zāi)尼。富仿豪押榮噸智光健劇最妨奢磨華菌每嘉年寸夏兩天鳥(niǎo)帶許著方廚死師陳住晃城撫堡6蘿6碗歲惕的奧榮存智竄健濱是尤中烏國(guó)應(yīng)頂環(huán)級(jí)附富夕豪竭，焰人恭稱壺“院榮渣公滴子宋”赴，咬生辦活受的尼豪嚴(yán)奢還度蔽也勒是迫中山國(guó)紐奉富多豪男排研行繁第隔一柱，壤包厚括賓在羽英朱國(guó)腦南既部雕擁歷有懶私競(jìng)?cè)伺３切急ず?，免在眉倫吼敦朋私萄人持馬云場(chǎng)透養(yǎng)襪了皮四呢匹溜冠勁軍鞭級(jí)游名勒馬版，唇在夠香句港溉擁蟻有脆私旱人英游始艇港、厭私戲人禿飛島機(jī)海，匙甚病至僅包射括爆一卡片診私沸人幫森采林噴。中劃國(guó)搬二憑十今位碌頂界級(jí)疲富襯豪傾揮他霍援排雕行匆榜辟最性近遮出午爐段，趴香跌港樣中答信映泰頃富翠有第限宵公竄司英董掛事乓局丈主禁席爛榮統(tǒng)智悔健板以求奢夜侈毛度螞九布十繡分冷高秋居方榜齒首緒。燭英沃國(guó)社住糊城鑼堡波養(yǎng)挖四勢(shì)匹受冠尤軍蘭馬榮它智蝦健窮是剝中塘國(guó)搶“效紅總色資資騙本西家瞎”桐榮咬毅譯仁忠的遞獨(dú)頂子桑，嶺十年六認(rèn)、仙七頁(yè)歲顆便欄是妖上業(yè)?？s慧知柿名桌的業(yè)公刪子張哥環(huán)兒誕。府當(dāng)循時(shí)及就蘆有草一淺輛語(yǔ)紅槍色今的我敞觀篷春跑綱車掉，昏經(jīng)姑常劈燕開(kāi)張出茄去風(fēng)兜周風(fēng)件，梁他刻常嘉請(qǐng)艷同桂學(xué)關(guān)朋禿友憶去掀國(guó)悶際創(chuàng)飯遣店箭、就紅紋房巷子摧等淡洋貿(mào)人寄名仗流冤聚何會(huì)雹處塔吃皂飯術(shù)，朵而寫且劈燕出潮手近都屯很否大滅方秤。富退豪常榮癥智孫健坊最斜奢臥華駛每那年子夏誰(shuí)天溉帶胸著欲廚旅師顏?zhàn)∩３怯s無(wú)智純健梯在作倫啄敦征的庭私巴人撲馬拿場(chǎng)發(fā)里悄養(yǎng)薦著袖四掌匹鐘冠塌軍劣級(jí)飯名序馬眠。料榮蜻智修健獸一逝有勝空筒便是會(huì)棗抽寫時(shí)古間局去脆探胞望扛幾宮匹芬愛(ài)桂駒憲，拋喂亡它芝們申最矛喜呆歡熊吃須的母薄償荷霜糖錯(cuò)，叢有輕時(shí)稿也依騎膚上媽它亮們而一雹試堂身根手鴿。另驢外笑，膽榮漲智伯健衡擁躁有溜香筆港組最證奢療華導(dǎo)的閥私萄人播游幅艇狠甚夏至切森住林霸。呢每劈燕年頂夏侮天創(chuàng)，挎榮扯智尿健攤都走會(huì)庸帶禿著膽廚炒師瓣，拒邀漸請(qǐng)搞朋偵友廟及柄家印人蓬到婆英婆國(guó)史南蒼部伙私但人見(jiàn)城捎堡付度五假玩。至離于狀交懼通封工痰具累，懲早蟲(chóng)在科2敏0植0掏0褲年仿5沾月渠，茂榮乖智察健夫就畝花寒了貨三姥億鑄元投港龍幣姓買伏下貝了加一融架撥私臨人撲飛楚機(jī)插，奮開(kāi)紡創(chuàng)饑香郵港輩富籠豪撞私鐘人朱購(gòu)核機(jī)耀之幟先噸河冊(cè)。底在本他雪之可前踐，濫只防有逢澳能門座的享何瞧鴻樹(shù)燊賊擁智有呼自依己犯的竊私醒人霜飛引機(jī)裕。2故.喜1勸正更直丙與連道睛德滑價(jià)榴值裙觀（I貍n俯t蛙e講g禮r乞i超t翻y咸a溫n梯d縫e惠t鳥(niǎo)h匙i笑c薪a亮l政v詞a分l演u冠e尤s）減動(dòng)少迎刺獻(xiàn)激肆和戚引侄誘企斬業(yè)舅的年唯菌一集一斧項(xiàng)剛社案會(huì)和責(zé)桿任券，畜就陸是在領(lǐng)比致賽專規(guī)旋則帽范賺圍田內(nèi)遲增腿加銅利安潤(rùn)苗，早即可，無(wú)摧欺陪無(wú)欠詐辛地緣瑞進(jìn)近行動(dòng)公面開(kāi)之和邊自鬼由徐的諒競(jìng)爭(zhēng)坑。-貢-吉弗燭里盡德驗(yàn)曼企喚業(yè)占缺研德祥競(jìng)刷爭(zhēng)糞和求過(guò)你度閑競(jìng)練爭(zhēng)申：電嫁信胳行奶業(yè)抬間鴿“泊明折火喊執(zhí)詞仗撫，雨舞土刀柱弄燃鋸蒜”刮破綠壞曬電羅話愿線皂路桌；中駕石吵化發(fā)與蠶中凈石梨油驢在盈河徑南后企按業(yè)樹(shù)的治暴臂力極沖威突蚊，煎釀唉成浸3芳·陰2賓2圍事磚件捧；2零.討2敏員乏工械素屆質(zhì)提部倡先對(duì)河正船義板、開(kāi)公緩理巧、雹公潤(rùn)德的積忠毛誠(chéng)睜，蹦而茅非浴狹千隘透的雙“較公司羊忠辦誠(chéng)鳴”買；公恢司工不禿能片置珠公聲理塘和抱正供義極之上萌。價(jià)合值丸觀禮與販基刪本貞素剩質(zhì)知股識(shí)沾結(jié)鐵構(gòu)愛(ài)與愚技櫻能經(jīng)灣驗(yàn)禾及附培狐訓(xùn)2比.振3朱董乖事滿會(huì)詠及繞審貧計(jì)極委治員計(jì)會(huì)獨(dú)析立訴性成員員滑經(jīng)紋驗(yàn)續(xù)及黎地廈位作闊用管程嘆度行也為劉方經(jīng)式與記外瘡部言審姨計(jì)羞的示影堆響?yīng)毸蚜⒇毝苁峦坑修Z用唉嗎均？2孤.礙3嶄董藏事右會(huì)緊及登審著計(jì)飼委烤員首會(huì)安四然院審朵計(jì)則委惑員槳會(huì)倒:吃不絕議調(diào)事扣的納議敲員均主果席醫(yī),捐不削治跡公偏司女病魯?shù)挠啺┦拱Y甲中挎心網(wǎng)總因裁安哄然栽的思審譜計(jì)云委糕員宮會(huì)欺為辟何煮沒(méi)講能變對(duì)扭后忽來(lái)康暴賤露怠的烘財(cái)斤務(wù)翠問(wèn)鋒題家引者起早警布覺(jué)專？“板A督l士l嚷t魚(yú)h頓e墨c記h跨e朗c沸k澆s專a健n大d播b霞a糟l縣a由n溫c狗e稍s創(chuàng)f屯a兼i河l千e餃d燦a攔tS怠a甩m頂e聽(tīng)t僚i陜m猶e厚.柳N獎(jiǎng)o攻-領(lǐng)o鐵n行e帳w本a紡n時(shí)t縫e瞇d擔(dān)t方o桐c息h碗a仔l(wèi)番l葵e祥n植g悶eW冤h堅(jiān)a設(shè)t荒m典a朽n遭a客g勻e犯m竹e葛n綢t貓w男e裙r椅e皇d膊o然i恩n煮g錄”屋。-百-醉N數(shù)e焦l競(jìng)l灑M植i緞n潔o雹w恐e篩d影i腥t赤o化r嫁o鳥(niǎo)f腎T哲h瞇e表C耽o潤(rùn)r廣p設(shè)o才r蹤蝶a肌t中e尤L磚i必b痰r謊a頓r賞y6話個(gè)雄成器員柔中頭至樣少罵有喝1膽人君與漆公坑司娃存嶄在浩不版當(dāng)拐經(jīng)濟(jì)璃關(guān)凱系責(zé)。觀問(wèn)斑題奸的券關(guān)萍鍵驗(yàn)在雨獨(dú)目立召，槳而絮安邊然蘿審濁計(jì)委菊員命會(huì)過(guò)的所獨(dú)扯立有董丑事槳卻漿與慌公幫司勤管運(yùn)理削層選穿詞連乳襠褲歪。-棍-軟D給e懲l諷a怨w魚(yú)a懲r溉e聰大聽(tīng)學(xué)禁教云授榆C輸h壤a刑r詠l陪e鼓s廣E蘋l葉s樂(lè)o早n問(wèn)柄題肚2輕在繡成踩員裂的過(guò)地還域倆組歷成祖：辱審再計(jì)張委蹤蝶員倆會(huì)成習(xí)員芝來(lái)禁自示美確國(guó)襖、寶英恩國(guó)輔、嚷巴既西狼及廈香攜港江,癢難星得輕湊齊奮討肉論尼日抱常片事狠務(wù)壇。2孕.絮4上管男理紡當(dāng)明局揀的擇哲蕩學(xué)見(jiàn)理?yè)炷罹湍c行屆事波作沖風(fēng)企譽(yù)業(yè)景運(yùn)顏?zhàn)鞯美砗鼓钪惺迨怠v—結(jié)陳倡同茫海蒙揪牛譜-脆-夢(mèng)-縣-耍-風(fēng)-液牛巾根丈生萬(wàn)幅科庭—電—應(yīng)王截石.狡企睡業(yè)拼運(yùn)慮作僑思紡路期的客比傍較中用國(guó)護(hù)企寸業(yè)國(guó)妙際粥企川業(yè)關(guān)限系法法律經(jīng)節(jié)濟(jì)非利寇益經(jīng)澤濟(jì)薄利啄益法騎律關(guān)貧系企釀業(yè)林管獨(dú)理溫理您念寧與瘦企分業(yè)迫發(fā)箱展擊及向價(jià)伐值雙怕匯級(jí)集餅團(tuán)理登性狗決頂策巨：療形嶼成盯以刃肉含類災(zāi)加要工棋為哀主壘，系養(yǎng)弊殖者、顯屠播宰千、酒包下裝稈、浙彩稻印畜等丑緊稱密慮聯(lián)克系讓的寧產(chǎn)胳業(yè)白群急體誰(shuí)，1功9救9宣8年誼集襪團(tuán)拳實(shí)緊現(xiàn)衫利構(gòu)稅2．9販5億禍元金，黎去尺年誕又全突扎破兵了5億軟元姥大讀關(guān)章。資框金唐控躍制魯：托產(chǎn)山品鑒銷私售暮一磁律趣現(xiàn)頸款振現(xiàn)扭貨開(kāi)制孤度杠，讀原刪料細(xì)采剃購(gòu)牌實(shí)省行原生桂產(chǎn)決試行用呼合程格秀后恨付戀款擱制重度前。財(cái)數(shù)務(wù)朋管游理鄙：錢財(cái)務(wù)務(wù)暈垂病直握管祥理遲、代審瘡計(jì)調(diào)日繩常廳監(jiān)壘督總窗裁呈萬(wàn)歇隆冤也警不史避劫諱覽：油“敲管跑理訪是石企宜業(yè)深的珍生躍命笑，核雙臨匯值贏乎就減贏斷在卸管缺理壓上存。春乎都爛集袍團(tuán)妖慌言襯決沉策外：秋收遇購(gòu)羞和京兼臭并迫了嗽洛量陽(yáng)疤市健旋譜宮覺(jué)大蜓廈書(shū)、甩等楊1或0飼多孝家代扭鞭虧敲無(wú)股望穗企均業(yè)庸；則投未資東茶止飲蠅料直等1資0多沃個(gè)鉆大么型殲項(xiàng)并目思；資寬金杜失姨控汪：埋1著2誰(shuí)億叢元尾貸傲款絨中辛，粥6摟．槽6渣億診元晌項(xiàng)倘目絮占罰用妖，墳2罵．替3勸億讓元叨用摧于熄兼寄并宏虧犧損困企芝業(yè)桿，肚2斃億梨欠碎款奔；財(cái)剛務(wù)償虛喜假投：陣1舊9纖9求8婚年德虧施損黨4妖9枕9使4畝萬(wàn)航元駝，債上兔報(bào)辯省瞞貿(mào)守易膏廳藥為殺利績(jī)潤(rùn)屈2故0屢5余5粘萬(wàn)根元唱。集覆團(tuán)懸新厚任撫總稅裁岡趙段海艷均雨坦睜言墾：廊“植現(xiàn)庸在侮看有來(lái)幸，肯春化都著在棗發(fā)駁展粱中族確焰實(shí)通是寺輕趟視川了恩管勞理食?？贰惫馨道砉癞?dāng)饞局逃的涂哲隆學(xué)滅理貫?zāi)钫Z(yǔ)和出行付事吸作鈴風(fēng)對(duì)獨(dú)企圾業(yè)嘉財(cái)強(qiáng)務(wù)非報(bào)贈(zèng)告墳行得為彼的窩看孕法會(huì)抹計(jì)坑是麥業(yè)悼務(wù)手的句附影庸挨還支是梳幫編助燃董唉事名會(huì)舅履纖行乏公鈴司韻責(zé)缺任拒的社支靈持舅？會(huì)看計(jì)女是夫玩弊弄抽數(shù)傍字莊的肚魔澆術(shù)絲式和財(cái)投洗機(jī)薪取猛巧搬的腸奇膚技屯淫震巧灑還邀是歉反鬧映孟企塘業(yè)石管親理僚當(dāng)?shù)木謽蚴芡竿惺∝?zé)扎任鎖的續(xù)工餡具錘？向稅樸收要