第六章關(guān)聯(lián)方關(guān)系及其交易7/17/20231高級(jí)財(cái)務(wù)會(huì)計(jì)學(xué)習(xí)目標(biāo)

通過本章的學(xué)習(xí)，全面了解關(guān)聯(lián)方關(guān)系存在的主要形式和關(guān)聯(lián)方交易的類型；理解與關(guān)聯(lián)方關(guān)系及其交易有關(guān)的概念；掌握關(guān)聯(lián)方關(guān)系及其交易的會(huì)計(jì)處理。從而進(jìn)一步明確關(guān)聯(lián)方關(guān)系的判斷標(biāo)準(zhǔn)以及關(guān)聯(lián)方交易的披露要求。7/17/20232高級(jí)財(cái)務(wù)會(huì)計(jì)一、關(guān)聯(lián)方關(guān)系及其交易概述

7/17/20233高級(jí)財(cái)務(wù)會(huì)計(jì)關(guān)脊聯(lián)愈方富的薪概野念《階企臭業(yè)臭會(huì)滅計(jì)疫準(zhǔn)掉則格—因—如關(guān)榴聯(lián)親方蘇關(guān)排系辦及賠其專交話易超的王披諸露園》僅中倚指霞出走，漿關(guān)蠢聯(lián)供方雙是連指惰“礙在脆企調(diào)業(yè)現(xiàn)財(cái)墾務(wù)子和傲經(jīng)拘營(yíng)憂決執(zhí)策蒜中芒，票如抱果匹一斥方槳有攜能束力伯直范接野或熟間脊接傳控萬(wàn)制高、蓬共矮同掀控壩制生另鎮(zhèn)一目方涂或晃對(duì)尸另渠一兵方乞施暈加按重猛大客影肢響模，遭本請(qǐng)準(zhǔn)污則客將圖其獎(jiǎng)視然為凝關(guān)胖聯(lián)華方容；瓦如傷果語(yǔ)兩舍方影或項(xiàng)多罷方障同搜受舟一候方諒控參制旦，微本眠準(zhǔn)蒼則悄也辭將贈(zèng)其承視財(cái)為來(lái)關(guān)嘆聯(lián)薄方通。雨”7裂/寸1著3炒/霸2員0仍2嗎34高客級(jí)道財(cái)憐務(wù)鳳會(huì)配計(jì)關(guān)嗎聯(lián)果方手的萍特肅征關(guān)裹聯(lián)羞方臺(tái)涉軟及中兩么方須和盒多臉方關(guān)襲聯(lián)罷方本以昆各附方糊之氣間殲的丸影嚇響傷為噸前念提關(guān)掌聯(lián)墾方猶的宗存添在僻可漲能羽會(huì)敢影黃響北交爹易恩的漠公沈允妖性7倚/身1什3廳/犁2價(jià)0粗2左35高把級(jí)染財(cái)?shù)A務(wù)訪會(huì)顏計(jì)關(guān)考聯(lián)仁方狠關(guān)軟系哨的升判閉斷墻標(biāo)汁準(zhǔn)關(guān)輪聯(lián)飯方采關(guān)籌系稱包切括紙橫翠向嚇和即縱紗向厭多德重斤相息互拜關(guān)地系此。關(guān)叉聯(lián)魚方火關(guān)惹系遠(yuǎn)的哈存尊在爐是店以扇控若制與、農(nóng)共工同車控墊制利或扔重矮大鳥影牢響晚為觸前秀提殊的7計(jì)/斷1息3話/般2欲0炎2堪36高哪級(jí)奏財(cái)辨務(wù)全會(huì)柔計(jì)與迷關(guān)絡(luò)聯(lián)宰方菠有層關(guān)油的挪概宇念對(duì)度控界制料的薦認(rèn)村識(shí)漂和蛇理信解對(duì)伶共都同韻控影制敘的老認(rèn)胞識(shí)證和仇理慌解對(duì)滾重衣大恐影據(jù)響誕的僵認(rèn)暖識(shí)尤和嫂理體解7胖/爽1追3微/架2望0扮2攏37高統(tǒng)級(jí)抹財(cái)膏務(wù)榮會(huì)碧計(jì)對(duì)狂控哨制水的姥認(rèn)顛識(shí)流和航理畫解控?fù)熘茣炇卿浿附碛匈u權(quán)透決顏定爭(zhēng)一調(diào)個(gè)勝企模業(yè)痛的迫財(cái)控務(wù)夢(mèng)和精經(jīng)贊營(yíng)政捏策初，嚴(yán)并快能峰據(jù)考以倉(cāng)從墻該潮企爺業(yè)汁的遞經(jīng)驗(yàn)營(yíng)籌活擊動(dòng)婆中份獲挽取向利嶺益賽。灣主孩要仗有詳以更下戰(zhàn)幾食種經(jīng)：（理1煉）佳以千所皺有論權(quán)累方加式內(nèi)達(dá)乒到區(qū)控堪制胡的犬目妙的討。（逐2箭）偵以費(fèi)所兄有纖權(quán)抱和已其馳他遣方略式挎達(dá)內(nèi)到丹控毫制梁的補(bǔ)目堅(jiān)的愛。（渴3財(cái)）負(fù)以厚法遠(yuǎn)律攏或鹿協(xié)騎議搜方盾式味達(dá)遮到作控反制當(dāng)?shù)氖幠颗R的母殖公鏈司撞與剝子店公材司7囑/似1迷3抹/填2姐0袍2祝38高調(diào)級(jí)炊財(cái)愛務(wù)熱會(huì)陶計(jì)對(duì)敲共染同渣控菌制筐的窮認(rèn)側(cè)識(shí)舞和再理追解共返同面控文制跡是誓指忌按遞合桶同斃約額定菌對(duì)訴某胃項(xiàng)儉經(jīng)卡濟(jì)閘活晃動(dòng)蛙所宏共濱有張的伍控讀制編。共路同河控記制景的戲特噸征政包臉括狗：（偵1鑒）隱兩集方脖或鏟多辦方獵共失同輪決澆定移某篩項(xiàng)謎經(jīng)盯濟(jì)云活楚動(dòng)珠的為財(cái)頌務(wù)株和床經(jīng)大營(yíng)袍政惕策怎，芹合后營(yíng)慶中狡任毛何花一鐮方阻都康不穩(wěn)能擋單姐方鏟面己作茄出辭決肅定括；（趴2總）持共英同裙控百制逗實(shí)坐現(xiàn)貌的勤方哪式捆包那括彼：誕合稻營(yíng)儲(chǔ)各連方紗對(duì)拍合妖營(yíng)安企師業(yè)類存澆在梅投很資津關(guān)藏系腳，斧合私營(yíng)李各歸方欣所狠持勤表稈決之權(quán)艱資污本修的吉比缸例愁相繭同據(jù)，駕并虎按期合德同單約慚定車共戶同泛控肥制嘉；跑合歲營(yíng)頌各勾方棄雖紅然蝦所嚴(yán)持刺表母決才權(quán)辟資匯本茫比花例蛾不達(dá)同鋤，可但酒按唐合田同川約舊定忙共技同繩控辨制逃；7痛/獵1拼3預(yù)/機(jī)2分0躁2墨39高返級(jí)牛財(cái)慮務(wù)次會(huì)僻計(jì)（3芳）半共外同疑控傾制罵以晉合濕營(yíng)飾合納同階來(lái)編約喝束悅。合影營(yíng)吼企向業(yè)合抗?fàn)I測(cè)企眉業(yè)糧是稈指延按啟合喉同期規(guī)瞎定惡經(jīng)態(tài)營(yíng)煎活覽動(dòng)旋由繼投孫資烈雙矛方謠或泳若流干父方昂共吹同京控剝制濁的艱企袖業(yè)令。合肅營(yíng)換企沖業(yè)亮的膨特固點(diǎn)恰是闖投稼資含各雙方卵均少不鏈能怠對(duì)解被召投觀資疼企讀業(yè)極的蔥財(cái)若務(wù)卡和糊經(jīng)載營(yíng)低政們策溪單平獨(dú)庫(kù)作考出飄決纖策合，恰必砍須遺由鐘投外資吵各模方康共譯同駕作需出筆決傘策膀，碗并伴且疊由劫合皆同棒約唐束男投立資既各瀉方處的巷行序?yàn)橄?。糟即慢合者營(yíng)闊企效業(yè)馬以細(xì)共玩同犁控突制話為表前今提止。7怠/貞1艱3殖/廢2拜0啟2尺31弓0高芬級(jí)融財(cái)傾務(wù)平會(huì)勺計(jì)對(duì)呈重鐵大供影愿響豆的恢認(rèn)扯識(shí)壺和竊理破解重預(yù)大籍影浙響襖是嗓指喊對(duì)加一紗個(gè)督企墻業(yè)閥的尸財(cái)劑務(wù)北和響經(jīng)萍營(yíng)寬政捕策至有爪參規(guī)與裕決釘策蝦的押權(quán)純力怕，粥但壁并脆不索決雖定懇這蹤蝶些酬政殊策讀。參嫌與要決寬策栽的懷途壤徑勝有結(jié):（世1沸）冠在狗董袍事鮮會(huì)慮或經(jīng)類榨似隊(duì)的積權(quán)蜂力任機(jī)拐構(gòu)皮中欲派梳有手代困表傅;（遵2莖）怕參單與宮政侵策蛇的匠制噸定竭過煎程愛；（辟3忠）慕相湯互敢交布換巡壽管盈理盞人理員錫；（趨4腐）喪使疑其激他初企櫻業(yè)喪依恥賴澡于趙本犧企療業(yè)賺的河技刊術(shù)活資海料趁等擊。7至/既1匪3副/抗2金0功2狂31俊1高逝級(jí)害財(cái)售務(wù)吐會(huì)暢計(jì)聯(lián)難營(yíng)氧企芒業(yè)聯(lián)霸營(yíng)床企叮業(yè)片是禽指氣投虜資吸者衛(wèi)對(duì)科其忍具節(jié)有浴重房誠(chéng)大磨影社響摔，驕但際不尼是曲投吃資限者廚的歇子刻公薪司叼或菊合況營(yíng)輕企夫業(yè)削的焦企路業(yè)男。斜也洽就鬧是復(fù)說招如厚果尼存昏在纖投嗓資聞關(guān)刪系悄，乒但后未國(guó)達(dá)另到骨控兆制摸或緣瑞共良同似控限制功，鄰而標(biāo)投望資尤企沙業(yè)黨只滑對(duì)恰被減投捎資命企價(jià)業(yè)鋤能椒夠排施毛加毛重校大瓣影跨響聾，降則津被皮投奶資旗企擦業(yè)澇即五為廟投終資佳企嘴業(yè)參的巴聯(lián)億營(yíng)侍企帖業(yè)榜。7鑒/芝1挖3掙/置2喪0罰2境31駛2高營(yíng)級(jí)潤(rùn)財(cái)效務(wù)柳會(huì)虹計(jì)關(guān)謙聯(lián)權(quán)方羨關(guān)測(cè)系淋和枕關(guān)底聯(lián)川方擋交調(diào)易關(guān)軟聯(lián)糕方遷關(guān)奏系渠是莊指濟(jì)關(guān)誕聯(lián)棵方霞之盒間層的烘相奸互確關(guān)握系奏，返關(guān)狗聯(lián)采方兆關(guān)捎系慶必探須它存體在無(wú)于固兩申方波或天多脊方管之湯間用，探任退何榨單撫獨(dú)尖的溝個(gè)串體脖不責(zé)能交構(gòu)每成況關(guān)途聯(lián)糕方鏡關(guān)職系柿。紛在生判浴斷散是黑否皆存茂在鉤關(guān)喬聯(lián)齊方或關(guān)佩系膝時(shí)付，供應(yīng)厚當(dāng)它遵半循蒼實(shí)哀質(zhì)心重吧于句形酸式褲的獻(xiàn)原狹則隙。7拴/練1恨3瘡/碼2愁0阻2罪31雄3高屢級(jí)占財(cái)演務(wù)獄會(huì)校計(jì)關(guān)其聯(lián)采方橋關(guān)姑系撤的繩種抬類母珍子杠公員司菊之屑間襖、迅同禁一亂母管公爛司稅下柄的舟各路個(gè)吐子啦公瘋司萌之沉間企裹業(yè)么與膛其弊合山營(yíng)拖企環(huán)業(yè)企電業(yè)溫與鞋其竄聯(lián)女營(yíng)掩企括業(yè)企墾業(yè)牲與濟(jì)主擇要教投重資嫂者閱個(gè)役人贈(zèng)、閥關(guān)踏鍵末管菌理驚人濱員桶或激與創(chuàng)其聰關(guān)呈系泰密掉切巷的亮家非庭盼成詠員企矩業(yè)廚與訓(xùn)受神主蔑要喜投穿資疑者喊個(gè)固人講、敏關(guān)御鍵棒管約理股人元員永或徒與檔其餃關(guān)旬系正密熱切液的員家政庭籌成期員吃直咸接救控鼻制坡的繡其吹他右企矛業(yè)關(guān)胃聯(lián)標(biāo)方衣關(guān)呢系咬的獄正冰確傲判詠斷7間/蛾1評(píng)3掠/夜2無(wú)0津2乎31握4高笑級(jí)膨財(cái)糧務(wù)咱會(huì)安計(jì)關(guān)解聯(lián)揮方老交酷易耕的嶺類矛型關(guān)蒼聯(lián)休方焰交鍵易弊是顫指荷在證關(guān)在聯(lián)揪方妹之船間斃發(fā)嘴生購(gòu)轉(zhuǎn)仍移驅(qū)資信源膀或魚義尋務(wù)臘的隙事齊項(xiàng)飾，取而毒不存論辭是勉否副收光取筐價(jià)準(zhǔn)款醬。關(guān)階聯(lián)唇方部交虧易崖特線點(diǎn)（瞧1鴨）復(fù)構(gòu)咽成速關(guān)秤聯(lián)百方醬關(guān)堤系滴的翠企冬業(yè)幻玉之竹間紹、宗企杠業(yè)隸與稀個(gè)扇人流之朝間行的吃交弓易意，匆是對(duì)在春關(guān)確聯(lián)漏方逗關(guān)吊系醫(yī)已富經(jīng)啦存膚在澡的缺情膨況狠下訓(xùn)，賽關(guān)看聯(lián)臨各槍方茶之憑間迷的春交騰易緊。7咸/叫1漲3某/柴2丸0預(yù)2柄31致5高被級(jí)功財(cái)興務(wù)跪會(huì)焰計(jì)（懂2缸）損資討源復(fù)或限義灰務(wù)疼的榆轉(zhuǎn)尊移市是肺關(guān)跪聯(lián)世方沿交翠易頌的大主報(bào)要懸特殊征笨，士通具常濾情逃況遠(yuǎn)下凍，挖在池資臥源襪或唇義剪務(wù)嘴轉(zhuǎn)朝移熔的位同豆時(shí)足，洞風(fēng)始險(xiǎn)勢(shì)和分報(bào)減酬棄也璃相誤應(yīng)邀轉(zhuǎn)鬧移棋。（基3轎）孝關(guān)蓄聯(lián)測(cè)方曉之橋間店資柔源給或吸義言務(wù)未的玻轉(zhuǎn)薪移欺價(jià)憑格林是沉了綱解閣關(guān)槽聯(lián)皇方疑交惜易炒的抵關(guān)灰鍵焦。扶關(guān)撐聯(lián)酒方蹈在沉確紛定克價(jià)劣格鵲時(shí)績(jī)可扛能冒有魂一削定皮程付度稈的怎彈想性餅，霸而甲在習(xí)非訓(xùn)關(guān)議聯(lián)倘方竟之甩間汽的加交厭易療則帶沒換有非這秩種便彈懷性斯，亞非添關(guān)漿聯(lián)將方捆之創(chuàng)間滑的懇價(jià)響格服是裙公斧平嘉價(jià)欄格俯。7辨/際1浮3她/礦2蛙0肢2勵(lì)31控6高狗級(jí)顆財(cái)貢務(wù)墳會(huì)吵計(jì)關(guān)窩聯(lián)球方型交淹易荷的蛛類織型購(gòu)扯買柱或綱銷彈售牧商逗品購(gòu)鎮(zhèn)買岸或需銷棍售呢除凈商囑品抗以巾外頁(yè)的怕其叫他錯(cuò)產(chǎn)港品提徑供充或五接哈受輸勞魂務(wù)代殘理租枝賃提陳供患資夏金擔(dān)劍保匙和瘋抵詞押7座/沙1癥3歲/暖2潤(rùn)0睡2少31還7高哥級(jí)是財(cái)感務(wù)刮會(huì)亂計(jì)管戴理怨方艘面鹽的蕉合域同研去究歌與蹲開皇發(fā)顯項(xiàng)偉目疼的立轉(zhuǎn)中移關(guān)牌鍵帽管皆理飲人賤員救報(bào)爭(zhēng)酬許?？杉皡f(xié)堤議其申他7置/喬1炎3墓/章2垂0聽2曾31惕8高辦級(jí)食財(cái)蟻務(wù)各會(huì)甘計(jì)二量、摧關(guān)饑聯(lián)填方禽交再易壤的宣會(huì)再計(jì)歉處竿理7拉/已1聾3伸/寶2末0膛2非31榴9高朵級(jí)為財(cái)職務(wù)常會(huì)綿計(jì)上下市屬公防司蛋出破售債資罩產(chǎn)超給淚關(guān)羽聯(lián)歉方晨的膀處摧理主組營(yíng)嶼業(yè)盲務(wù)職收亦入關(guān)應(yīng)嘉收快賬弟款應(yīng)包交蔽稅芳金禮-扣應(yīng)當(dāng)交醫(yī)增聽殖包稅骨（竄銷鬼項(xiàng)琴稅拌額摟）資裁本鞋公帥積悲-因關(guān)欠聯(lián)貝交沫易棗差殺價(jià)向索關(guān)梯聯(lián)晝方碧銷令售佛不樣能殘確不認(rèn)工收爭(zhēng)入舉的墾金薄額7擠/驕1賢3罰/重2串0濱2途32濟(jì)0高籮級(jí)喇財(cái)漢務(wù)性會(huì)搏計(jì)關(guān)待聯(lián)抗方鴨之州間紹承劈燕擔(dān)滿債潛務(wù)靜或冤費(fèi)嘴用層的映處就理代鼠替暮償狼債茄者銀鄙行仇存單款呈營(yíng)膝業(yè)氧外頑支毅出雜-玻承項(xiàng)擔(dān)閘關(guān)育聯(lián)越方貸債巾務(wù)7曉/財(cái)1該3銅/飛2敏0罵2迅32跟1高刊級(jí)餃財(cái)剃務(wù)政會(huì)塊計(jì)債貫務(wù)側(cè)人資捧本暮公箱積私-理關(guān)遭聯(lián)紫交塌易腰差淺價(jià)件長(zhǎng)勉期創(chuàng)借雙款7鋒/頸1雞3夫/仍2字0饒2幫32刪2高炎級(jí)盆財(cái)巖務(wù)改會(huì)損計(jì)關(guān)刺聯(lián)歇方波之勺間成委周托因及呀受濃托集經(jīng)合營(yíng)走的購(gòu)會(huì)發(fā)計(jì)葵處訊理受濱托北者語(yǔ)的兵處位理其巧他堆業(yè)廊務(wù)掛收楚入僚銀估行爆存洲款按殿銀甲行洪利占率椅或蘭協(xié)廊議扎利克率忙計(jì)資井本茫公淚積投-謹(jǐn)關(guān)就聯(lián)固交莖易攝差啞價(jià)按網(wǎng)收漆款酒與顫以誤上撫記廊錄桑的炎差鬼額拒計(jì)7或/痛1命3容/爬2躺0租2虛32滴3高下級(jí)飾財(cái)郊務(wù)絮會(huì)專計(jì)占將用紡資賄金截的柔處施理資拜金盼提回供默方財(cái)茶務(wù)勞費(fèi)您用心銀因行宇存嘩款按焦銀摔行胡利膀率濃計(jì)資擦本閥公濃積宿-伍關(guān)穩(wěn)聯(lián)奪交裝易良差悟價(jià)按故收漆款紙大巖于因以南上域記養(yǎng)錄漠的參金惜額分計(jì)7圈/蹈1劫3旺/辰2匙0穗2臘32尿4高酸級(jí)坑財(cái)守務(wù)趙會(huì)送計(jì)上趣市徑公套司鞭出腎售滔資響產(chǎn)色給憐關(guān)網(wǎng)聯(lián)媽方?jīng)]的弊會(huì)鞏計(jì)燒處親理上兇市攪公宏司幸出淚售邊資菊產(chǎn)例給刺關(guān)摟聯(lián)繭方揮的耕交蜓易擾，曉應(yīng)堂區(qū)瘦別負(fù)正漸常聲的謹(jǐn)商廊品茂銷圍售蚊（虧含骨提基供銳勞均務(wù)松）賽交彼易祝與稼非看正泰常濤商去品耐銷舅售鼻（譽(yù)含供除狹商圾品托銷限售巖以勺外菠出丑售竭的抓其此他仆資稻產(chǎn)田）賠。7真/流1挎3朱/木2厭0莫2哈32首5高女級(jí)緞財(cái)諒務(wù)折會(huì)慰計(jì)正況常蜓的榴商獅品吸銷率售當(dāng)注期梨向團(tuán)非逆關(guān)偏聯(lián)洗方宵的戴銷蘆售施量商占俊該屢商都品概總育銷纏售呼量慶的怖比麗例秘較副大方（季通笛常省為談2絕0已%備及伍以護(hù)上杜）碗，丘應(yīng)煮按懶對(duì)限非進(jìn)關(guān)熊聯(lián)膠方饞銷壤售妄的僚加世權(quán)啦平欠均越價(jià)佩格酬作草為核對(duì)景關(guān)賞聯(lián)也方令之延間小同未類翼交屈易走的壓計(jì)惡價(jià)忘基債礎(chǔ)懸，惹并拿據(jù)算以豪確懂認(rèn)點(diǎn)為罷收逼入輛；齡實(shí)赴際煩交綿易倦價(jià)晴格資超送過啦確衰認(rèn)終為東收右入理的臘部肅分吐，飄計(jì)運(yùn)入秘資酬本曉公益積茫。7且/齡1拍3鏈/透2瞇0輪2懂32占6高點(diǎn)級(jí)撥財(cái)省務(wù)愿會(huì)犧計(jì)商必品鳳的陷銷華售蘋僅叢限灰于泥上才市漲公程司蝦與蜜其欲關(guān)測(cè)聯(lián)孟方翻之陳間搜，束或壺者敲與擾非候關(guān)綁聯(lián)刊方蛋之犬間高的爭(zhēng)商顛品鳳銷噴售譯未睛達(dá)琴到睛商亮品仁總刑銷林售榴量戰(zhàn)的役較喊大尼比蘇例牙的懂（蔥通嫁常滴為掏2尿0喊%色以慨下憶）恩，鄰在杯這記種摟情蠻況掀下續(xù)，域通粉常填表趨明除不虹存役在浮與濫非寬關(guān)殃聯(lián)撕方艇之巷間港商夠品丑銷攜售余或日雖釣存保在俗與票非蜘關(guān)集聯(lián)境方插之椅間芽商吐品效銷晉售牛，參但檔因慶交歡易克量終較娘小互，放與邁非略關(guān)醬聯(lián)極方遷之幫間峰的文交歌易絞價(jià)浙格廢不燈足嗎以傳表裕明毫價(jià)耕格重的督公能允亮性猾，制因棚此夫，吼應(yīng)娃分?jǐn)[別愛情渣況固處杯理主:7群/芹1蝴3聽/桃2筑0冶2錯(cuò)32煉7高莖級(jí)爭(zhēng)財(cái)壁務(wù)悲會(huì)翠計(jì)實(shí)編際道交彼易兄價(jià)防格隔不棉超隊(duì)過爬商濤品陣賬袋面江價(jià)白值臉1的2我0慮%創(chuàng)，肢按肝實(shí)匹際礦交幕易鄉(xiāng)豐價(jià)為格抽確它認(rèn)伯收撕入疑。實(shí)悠際扮交巾易員價(jià)練格童超雞過憤所舌銷孟售媽商加品災(zāi)賬緣瑞面缸價(jià)奧值棉1傾2愁0萬(wàn)%搏的喘，六將杏商氧品嬸賬躬面枝價(jià)酬值拔的各1屈2腎0胖%咬確稱認(rèn)應(yīng)為芬收煌入均，缸實(shí)鎖際獄交放易宏價(jià)淚格煮超啟過仇確蓄認(rèn)尸為篩收渣入飼的制部蔑分行，握計(jì)疾入諒資形本融公顛積游（帳關(guān)惹聯(lián)頸交椅易委差盟價(jià)突）結(jié)。7達(dá)/滑1碎3師/亂2拉0謝2斬32嘗8高焦級(jí)慢財(cái)聞務(wù)舟會(huì)歐計(jì)非境正形常符商膏品疑銷返售飯及酬其讀他間銷核售非跨正擁常鏡商肆品饒銷半售上哥市場(chǎng)公牙司死銷秋售襲商糟品舞給便關(guān)震聯(lián)沫方衣，德如記果游是咱偶矛然累的匠，料非眼經(jīng)租常始性其發(fā)萍生銳的扣，夏并壓且蠻銷丈售勝收掃入窯占耽全謹(jǐn)部喬銷切售貧收倦入霞比鍛例習(xí)較嗎大送的所，畢以型及連不質(zhì)屬趁于勻企躲業(yè)避經(jīng)富營(yíng)贈(zèng)業(yè)梳務(wù)輛范拴圍推內(nèi)獲所育實(shí)噴現(xiàn)祥的蔬商數(shù)品心銷拒售潔，鮮而撥且另沒坡有怨確家鑿葡證轎據(jù)棄表喘明責(zé)交剝易掉價(jià)賢格宿是勸公醉允倚的此，摧應(yīng)喚按壇出故售栗商襲品幣的哥賬西面虎價(jià)收值脆確拉認(rèn)管為殿收純?nèi)霝?，推?shí)斜際往交垃易刊價(jià)斧格宜超滿過再出義售煎商倉(cāng)品爪賬鉗面躁價(jià)這值蔑的層部穩(wěn)分假，鄙計(jì)倆入航資盼本平公煙積曠（叫關(guān)爭(zhēng)聯(lián)燥交獸易欺差今價(jià)匙）質(zhì)。7蔬/探1肅3危/胡2泰0撞2皂32響9高鴉級(jí)頁(yè)財(cái)涂務(wù)四會(huì)慣計(jì)轉(zhuǎn)蝦移期應(yīng)戰(zhàn)收蜜債耳權(quán)上杜市符公粗司生轉(zhuǎn)風(fēng)移閣應(yīng)私收誕債山權(quán)質(zhì)給蛾關(guān)食聯(lián)出方囑，箏應(yīng)廢按單實(shí)宵際理交未易嶄價(jià)班格增超頁(yè)過囑應(yīng)勸收喉債汗權(quán)施賬舅面召價(jià)際值聯(lián)的友差團(tuán)額撞，藏計(jì)古入丘資傲本扭公固積磚（頑關(guān)足聯(lián)茂交診易供差海價(jià)合）面。7腰/吉1郊3駱/肢2偷0修2報(bào)33堪0高補(bǔ)級(jí)伶財(cái)浸務(wù)救會(huì)錯(cuò)計(jì)出疲售掘固泥定扭資務(wù)產(chǎn)假、族無(wú)扇形芒資參產(chǎn)敘、蛙長(zhǎng)妙期鬼投點(diǎn)資陵和性其晴他察資券產(chǎn)上動(dòng)市秒公伏司贊將買其廢持答有衡的員固尊定希資映產(chǎn)鋼、鋪無(wú)進(jìn)形轉(zhuǎn)資殖產(chǎn)扔、眾長(zhǎng)到期測(cè)投據(jù)資家和愿其樸他洞資隆產(chǎn)嗎出撲售裙給么關(guān)窩聯(lián)撕方誤，層如鬧果投沒薪有廢證繪據(jù)役表蹲明概轉(zhuǎn)稀讓責(zé)價(jià)碎格浴是隔公趙允洪的堪，煉則凱應(yīng)愿按裙與組上尊述辰轉(zhuǎn)登移誼應(yīng)疾收調(diào)債截權(quán)爐同奧一孟原煉則漏處勝理鎖，臣也集就諒是鐵將叼實(shí)恢際番交隔易鉗價(jià)伶格跟超璃過啦相染關(guān)目資炭產(chǎn)雖賬支面虛價(jià)碌值捕的懶差擴(kuò)額腳，裳計(jì)致入史資厘本覆公愈積事（甜關(guān)雨聯(lián)戀交炊易播差勤價(jià)謊）滋。7樣/漫1宏3扯/侍2攏0寸2頑33絞1高剃級(jí)尾財(cái)況務(wù)乖會(huì)液計(jì)關(guān)惠聯(lián)遠(yuǎn)方耳之肢間鋪承望擔(dān)劇債犯務(wù)木或錦費(fèi)淡用畝的蹤蝶會(huì)叛計(jì)觀處選理會(huì)級(jí)計(jì)釘處罰理露原私則關(guān)鄙聯(lián)衫方鎖之鴨間史承固擔(dān)撫債食務(wù)價(jià)或合費(fèi)辭用悅的親類鉆型(片1多)皇一攀方淡為攔另焰一供方嘗償晉還夸債權(quán)務(wù)(五2莊)漫一綱方鼓為廳另類一盟方橡支賊付默貨挎款(婚3易)艘一儉方濕為濁另榨一晝方轟支塑付歷費(fèi)精用(設(shè)4慰)華關(guān)腰聯(lián)黎方掠以展其沈他奸方燥式死為緊上務(wù)市佳公必司懲承是擔(dān)醒費(fèi)卡用悟或應(yīng)支巴付演費(fèi)昆用7煎/夜1灰3屯/鏈2砌0唱2疤33精2高呢級(jí)輔財(cái)殘務(wù)咳會(huì)王計(jì)關(guān)裝聯(lián)薄方川之珠間炒委志托顫及爪受稻托填經(jīng)可營(yíng)棄的弱會(huì)外計(jì)涉處熱理上悄市敘公胸司鞋接倚受服關(guān)鋼聯(lián)昌方蟲委先托雜，令為雅關(guān)銹聯(lián)巴方更經(jīng)剩營(yíng)灶資胞產(chǎn)舍或液企僚業(yè)上肆市耳公摘司閣委頁(yè)托俱關(guān)獵聯(lián)鍬方甲經(jīng)揭營(yíng)凍資汗產(chǎn)魄或廈經(jīng)待營(yíng)撕企奪業(yè)7見/皆1刺3比/界2昏0拘2限33款3高俯級(jí)失財(cái)半務(wù)曲會(huì)榮計(jì)上汗市香公肥司霞接影受嚷關(guān)蹦聯(lián)若方腸委營(yíng)托琴，季為儀關(guān)紗聯(lián)捧方捐經(jīng)切營(yíng)響資臟產(chǎn)彼或宇企嫁業(yè)上幣市顆公狀司根獲則得腎報(bào)峽酬膏的則方街式會(huì)既計(jì)碧處昨理尖原裕則會(huì)祝計(jì)得處蟻理精實(shí)晉例7牢/秋1媽3在/蚊2擋0凡2悲33卵4高悠級(jí)犧財(cái)碧務(wù)蒸會(huì)肅計(jì)上懇市腳公償司很與過關(guān)班聯(lián)浙方拒之習(xí)間虧占晨用移資貼金過的偷會(huì)伙計(jì)豪處期理會(huì)做計(jì)蘇處殺理箏原趨則會(huì)澇計(jì)間處躲理暮實(shí)禮例7名/地1廊3浪/策2絮0深2娃33獅5高淘級(jí)畢財(cái)劍務(wù)洞會(huì)底計(jì)三織、促關(guān)彩聯(lián)控方全關(guān)蹤蝶系回及耗其案交吃易凝的惹信張息連披功露7閣/慮1撿3竄/脹2襯0摘2搖33欺6高麥級(jí)描財(cái)節(jié)務(wù)揀會(huì)駁計(jì)關(guān)庫(kù)聯(lián)幫方午關(guān)織系尖披里露子的桃要淘求當(dāng)搞關(guān)覺聯(lián)絨方負(fù)之汽間倚為悅企辯業(yè)旁，敲并脆且斷存償在論控外制拘和磚被吳控矩制塞關(guān)研系掃時(shí)躁，青無(wú)秘論非關(guān)葬聯(lián)罩方滾之鋼間勿有美無(wú)爺交負(fù)易件，從均宇應(yīng)堆在棋會(huì)癢計(jì)逃報(bào)次表訪附題注狀中壩披遷露慎如校下為內(nèi)鋼容液：(撥1帽)侵企違業(yè)伏的剪經(jīng)熟濟(jì)咬性克質(zhì)乓或株類嚷型哄、擦名鉆稱眉、尋法涉定秩代蒙表劇人并、痰注薪冊(cè)酬地婚、逗注工冊(cè)維資鮮本災(zāi)及弓其掙變駝化勵(lì)。倍這露里廊的遵“漢企僚業(yè)噸經(jīng)鑒濟(jì)嗓性鋼質(zhì)爭(zhēng)或爺類臭型余”澡應(yīng)彩按尺照陪工蛛商耀登蟲記纏注潔冊(cè)碼的盲性喬質(zhì)艘或偶類靈型榆披載露姥；仆“滲注霞冊(cè)眉資柱本推”狡應(yīng)豪當(dāng)姓披紋露己年賤初萄數(shù)礎(chǔ)、膛本庸年辜增巡壽加辰數(shù)刺、旅本毒年乎減嶄少削數(shù)變和捎年增末篇數(shù)類.7肅/扇1鎮(zhèn)3露/撥2射0高2壺33沿7高蛇級(jí)伐財(cái)僚務(wù)灰會(huì)況計(jì)(2)企抵業(yè)員的核主勺營(yíng)鞠業(yè)銜務(wù)壁。課這貧里化的蔽“識(shí)企暢業(yè)駝的何主會(huì)營(yíng)宜業(yè)冶務(wù)捕”覽主躍要?dú)馐菣z指慕營(yíng)濫業(yè)帖執(zhí)技照慕上黃注疼明溪的扎主煉營(yíng)付業(yè)砌務(wù)溪。(腹3貿(mào))繞所委持夢(mèng)股份份治或房誠(chéng)權(quán)揭益控及洋其離變次化肯。踐這確里副的倚“剖所芝持仙股扇份貿(mào)或逝權(quán)船益祖及鬧其惡變晨化負(fù)”塑，更應(yīng)裕當(dāng)田披家露件金既額亂和集所障持蠶股茂份刮或弄權(quán)杏益脆的輩比巾例煌，猜并住要懲求刑披螞露對(duì)年蒼初露數(shù)擦、粉本豈年績(jī)?cè)銎占映鐢?shù)黨、確本陸年晶減處少著數(shù)離和呈年墊末踐數(shù)痕。7睜/添1閘3泰/雙2惹0稅2糖33涌8高伴級(jí)按財(cái)池務(wù)剝會(huì)榆計(jì)當(dāng)窄存梢在喜共端同看控蒸制翁、卸重倉(cāng)大宋影憐響乏時(shí)紛，續(xù)在以沒歡有見發(fā)蹈生搬交橫易瞞的傾情怠況屈下窗，飲可申以莫不咱披段露哀關(guān)槳聯(lián)托方烤關(guān)味系辦；個(gè)在磁發(fā)拖生質(zhì)交槳易蹤蝶時(shí)畢，斧應(yīng)荒當(dāng)薦披