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1、葿蚇膂芆蒅蚆袂腿莁蚅羄莄芇蚄肆膇薆蚃螆莃蒂螞袈膅莈螂羈莁芄螁肅膄薂螀螃羇薈蝿羅節(jié)蒄螈肇肅莀螇螇芀芆螇衿肅薅螆羈艿蒁裊肄肁莇襖螃芇芃袃袆肀螞袂肈蒞薈袁膀膈蒄袁袀莄莀蕆羂膆芆蒆肅莂薄薅螄膅蒀薄袇莀莆薄聿膃莂薃膁羆蟻薂袁芁薇薁羃肄蒃薀肅艿荿蕿螅肂芅蚈袇羋薃蚈羀肁葿蚇膂芆蒅蚆袂腿莁蚅羄莄芇蚄肆膇薆蚃螆莃蒂螞袈膅莈螂羈莁芄螁肅膄薂螀螃羇薈蝿羅節(jié)蒄螈肇肅莀螇螇芀芆螇衿肅薅螆羈艿蒁裊肄肁莇襖螃芇芃袃袆肀螞袂肈蒞薈袁膀膈蒄袁袀莄莀蕆羂膆芆蒆肅莂薄薅螄膅蒀薄袇莀莆薄聿膃莂薃膁羆蟻薂袁芁薇薁羃肄蒃薀肅艿荿蕿螅肂芅蚈袇羋薃蚈羀肁葿蚇膂芆蒅蚆袂腿莁蚅羄莄芇蚄肆膇薆蚃螆莃蒂螞袈膅莈螂羈莁芄螁肅膄薂螀螃羇薈蝿羅節(jié)蒄螈肇肅

2、莀螇螇芀芆螇衿肅薅螆羈艿蒁裊肄肁莇襖螃芇芃袃袆肀螞袂肈蒞薈袁膀膈蒄袁袀莄莀蕆羂膆芆蒆肅莂薄薅螄膅蒀薄袇莀莆薄聿膃莂薃膁羆蟻薂袁芁薇薁羃肄蒃薀肅艿荿蕿螅肂芅蚈袇羋薃蚈羀肁葿蚇膂芆蒅蚆袂腿莁蚅羄莄芇蚄肆膇薆蚃螆莃蒂螞袈膅莈螂羈莁芄螁肅膄薂螀螃羇薈蝿羅節(jié)蒄螈肇肅莀螇螇芀芆螇衿肅薅螆羈艿蒁裊肄肁莇襖螃芇芃袃袆肀螞袂肈蒞薈袁膀膈蒄袁袀莄莀蕆羂膆芆蒆肅莂薄薅螄膅蒀薄袇莀莆薄聿膃莂薃膁羆蟻薂袁芁薇薁羃肄蒃薀肅艿荿蕿螅肂芅蚈袇羋薃蚈羀肁葿蚇膂芆蒅蚆袂腿莁蚅羄莄芇蚄肆膇薆蚃螆莃蒂螞袈膅莈螂羈莁芄螁肅膄薂螀螃羇薈蝿羅節(jié)蒄螈肇肅莀螇螇芀芆螇衿肅薅螆羈艿蒁裊肄肁莇襖螃芇芃袃袆肀螞袂肈蒞薈袁膀膈蒄袁袀莄莀蕆羂膆芆蒆肅莂

3、薄薅螄膅蒀薄袇莀莆薄聿膃莂薃膁羆蟻薂袁芁薇薁羃肄蒃薀肅艿荿蕿螅肂芅蚈袇羋薃蚈羀肁葿蚇膂芆蒅蚆袂腿莁蚅羄莄芇蚄肆膇薆蚃螆莃蒂螞袈膅莈螂羈莁芄螁肅膄薂螀螃羇薈蝿羅節(jié)蒄螈肇肅莀螇螇芀芆螇衿肅薅螆羈艿蒁裊肄肁莇襖螃芇芃袃袆肀螞袂肈蒞薈袁膀膈蒄袁袀莄莀蕆羂膆芆蒆肅莂薄薅螄膅蒀薄袇莀莆薄聿膃莂薃膁羆蟻薂袁芁薇薁羃肄蒃薀肅艿荿蕿螅肂芅蚈袇羋薃蚈羀蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃

4、羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈

5、襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂

6、肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆

7、罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻

8、膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇

9、羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂

10、裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆

11、肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀

12、衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅

13、膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆

14、羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃

15、羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀

16、聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖

17、袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿

18、膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃

19、羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇

20、艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻

21、肀膈蚃袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈

22、袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃

23、膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇

24、羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁

25、膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅

26、肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕

27、袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄

28、膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈

29、羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊

30、膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿

31、肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄

32、袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈

33、肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞

34、羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿

35、膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃

36、羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈

37、襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄蠆袃羃芃葿蚆罿節(jié)薁羂裊節(jié)蚄螅膃芁莃羀聿芀蒆螃羅荿薈羈袁莈蝕螁膀莇莀薄膆莆薂蝿肂莆蚄螞羈蒞莄袈襖莄蒆蟻膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇艿蒀蚅袃膅葿螈螅肁蒈蕆羈羇肄薀螄袃肄螞罿膂肅莂螂肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻?lái)彪跬J袇羆膇莂蝕袂芆蒅裊膁芅薇蚈肇芄 內(nèi)部控制 會(huì)計(jì)、審計(jì)、財(cái)務(wù)管理專業(yè)畢業(yè)論文(設(shè)計(jì)) 外文翻譯 浙 江 工 商 大 學(xué) 財(cái) 務(wù) 與 會(huì) 計(jì) 學(xué) 院 本 科 畢 業(yè) 論 文 Ⅲ.外文翻譯

38、 浙 江 工 商 大 學(xué) 財(cái) 務(wù) 與 會(huì) 計(jì) 學(xué) 院 本 科 畢 業(yè) 論 文 外文翻譯之一 The E?ect of Auditors’ Internal Control Opinions on Loan Decisions（節(jié)選） Auditor：Arnold Schneider , Bryan K Nationality：The U.S. Derivation：Journal of Accounting and Public Policy[J], 2008（P.1－18） （P.1－3） Abstract We examine the e?ect of in

39、ternal control reports on lending o?cers’ assessments of a company’s creditworthiness. We suggest that an adverse internal control opinion can undermine the assurance provided by an unquali?ed opinion on ?nancial statements taken as a whole and have a negative a?ect on lenders’ assessments. In ad

40、dition, we investigate whether auditor size plays a role in determining the e?ect on lenders’ judgments. We gather data from 111 loan o?cers and ?nd that their judgments are a?ected by the auditor’s report on the e?ectiveness of internal controls. The lenders’ assessment of the risk of extending a l

41、ine of credit and the probability of extending the line of credit are negatively a?ected when the company receives an adverse internal control opinion as compared to an unquali?ed one. We do not ?nd any evidence that the e?ect is lessened by the use of a Big Four auditor. Additional analyses sugges

42、t that an adverse internal control opinion weakens the importance assigned to the balance sheet and income statement in lending decisions and reduces lenders’ con?dence that ?nancial statements are presented fairly in conformance with generally accepted accounting principles. Introduction This

43、paper reports the results of an experiment designed to examine the e?ect of internal control reports on bank loan o?cers’ assessments of a company’s creditworthiness. According to Section 404 of the Sarbanes–Oxley Act (SOX), the auditor must attest to,and report on, management’s assessment of the

44、e?ectiveness of internal control over ?nancial reporting. If 浙 江 工 商 大 學(xué) 財(cái) 務(wù) 與 會(huì) 計(jì) 學(xué) 院 本 科 畢 業(yè) 論 文 the system includes one or more material weaknesses, management may not conclude that internal control is e?ective, and the auditor must express an adverse opinion (PCAOB, 2004). Notwithstanding t

45、he regulatory mandate, the need for reporting on internal control e?ectiveness, attested by the auditor, is debatable. Generally Accepted Auditing Standards require the auditor to obtain a su?cient understanding of internal control as part of every engagement. Such an understanding is necessary t

46、o properly plan and conduct an audit (e.g., the mix of tests of controls and substantive tests). Furthermore, the auditor can issue an unquali?ed opinion on ?nancial statements even if a company has material weaknesses in internal control. The auditor’s report provides reasonable assurance, irrespe

47、ctive of the e?ectiveness of a company’s internal control. Even when an auditor provides an unquali?ed opinion on ?nancial statements, users may view an adverse opinion on internal controls as bad news. William McDonough, former Chairman of the PCAOB, suggests that it is unclear how the marketplace

48、 will react when the auditor expresses an adverse opinion on internal control and a clean opinion on ?nancial statements (CFO, 2004). A handful of archival studies examine the e?ect of internal control disclosures on stock prices, with most of them ?nding negative market reactions to the reporting

49、of material weaknesses (e.g., Whisenant et al., 2003; De Franco et al., 2005; Cheng et al., 2007; Ashbaugh-Skaife et al., forthcoming; Hammersley et al.,forthcoming). The current study investigates bank loan o?cers’ reaction to internal control reports. We study bank loan o?cers because this group

50、 of users routinely analyzes ?nancial data and has an inherent interest in the reliability of such data. Moreover, the e?ect of credit decisions in the marketplace is far reaching. Because bank loan o?cers are knowledgeable users of ?nancial statements, the ?ndings of this study may generalize to o

51、ther sophisticated user groups. We conduct an experimental study to investigate whether the disclosure of internal control weaknesses has a negative e?ect on bank loan o?cers’ assessments of risk and, in turn,the likelihood of granting a loan. The use of an experimental approach allows us to compl

52、etely control the information that is available to participants. We are able to control for factors that can create 浙 江 工 商 大 學(xué) 財(cái) 務(wù) 與 會(huì) 計(jì) 學(xué) 院 本 科 畢 業(yè) 論 文 challenges for archival researchers, including concurrent information disclosure, ?rm-speci?c characteristics, and self selection. Previous s

53、tudies (e.g., Doyleet al., 2007a; Ashbaugh-Skaife et al., 2007a) ?nd that most disclosures of material weaknesses are announced by weaker companies and are accompanied by restatements, restructuring, and other bad news. While these studies attempt to control for such problems with self-selection co

54、ntrol procedures, the controls are likely insu?cient. Hence, an experimental approach is extremely useful to overcome these problems. We carefully craft two cases in which the auditor’s opinion on internal controls is the only di?erence in the information presented. Archival ?ndings are mixed as to

55、 the e?ect of internal control disclosures on the cost of equity. Ashbaugh-Skaife et al. (2007b) suggest that the disclosure of internal control weaknesses is associated with a higher cost of equity. Ogneva et al. (2007) ?nd that, after controlling for ?rm-speci?c characteristics, the disclosure of

56、 internal control weaknesses is not associated with the cost of equity. Our study is expected to shed light on another portion of a ?rm’s total cost of capital – the cost of debt. In our experimental study, we manipulate the auditor’s opinion on internal control (unquali?ed versus adverse), but in

57、all cases the auditor expresses an unquali?ed opinion on ?nancial statements.The manipulation allows us to determine whether internal control weaknesses undermine the assurance provided by an unquali?ed audit opinion on ?nancial statements taken as a whole. 浙 江 工 商 大 學(xué) 財(cái) 務(wù) 與 會(huì) 計(jì) 學(xué) 院 本 科 畢 業(yè) 論

58、文 審計(jì)機(jī)構(gòu)對(duì)內(nèi)控的審計(jì)意見(jiàn)對(duì)貸款決策的影響（節(jié)選） 作者：Arnold Schneider , Bryan K 國(guó)籍：The U.S. 原文出處：會(huì)計(jì)與公共政策雜志[J], 2008（P.1－18） （P.1-3） 摘要 我們測(cè)試了內(nèi)部控制報(bào)告對(duì)貸款人員評(píng)價(jià)一家公司信譽(yù)的影響。我們認(rèn)為，一個(gè)否定的內(nèi)控審計(jì)意見(jiàn)會(huì)削弱企業(yè)的信用保證（該信用保證是由對(duì)整個(gè)財(cái)務(wù)報(bào)表的無(wú)保留意見(jiàn)帶來(lái)的），并且對(duì)貸款機(jī)構(gòu)的信用評(píng)價(jià)產(chǎn)生副面影響。另外，我們觀察審計(jì)機(jī)構(gòu)的規(guī)模大小是否對(duì)貸款機(jī)構(gòu)的判斷有影響。我們收集了111家貸款機(jī)構(gòu)并發(fā)現(xiàn)他們的判斷受內(nèi)控有效性審計(jì)報(bào)告的影響。與收到無(wú)保留意見(jiàn)相比，當(dāng)一家

59、公司收到內(nèi)控審計(jì)的否定意見(jiàn)時(shí)，貸款機(jī)構(gòu)對(duì)擴(kuò)大信用額度的風(fēng)險(xiǎn)評(píng)價(jià)以及擴(kuò)大額度的可能性都會(huì)受到不利影響。我們沒(méi)有發(fā)現(xiàn)任何證據(jù)表明這樣一個(gè)事實(shí)：因?yàn)槭撬拇髮徲?jì)機(jī)構(gòu)出具的審計(jì)意見(jiàn)而弱化了這種影響。另外的分析表明：對(duì)內(nèi)控的否定意見(jiàn)削弱了貸款決策中資產(chǎn)負(fù)債表和利潤(rùn)表的重要性，并且削弱了貨款機(jī)構(gòu)對(duì)企業(yè)財(cái)務(wù)報(bào)告是在公共會(huì)計(jì)原則基礎(chǔ)上編制出來(lái)的信心。 導(dǎo)論 雖然說(shuō)是一項(xiàng)管理任務(wù)，但報(bào)告經(jīng)審計(jì)機(jī)構(gòu)證實(shí)的內(nèi)控效用的必要性還存在爭(zhēng)議。公認(rèn)審計(jì)準(zhǔn)則要求審計(jì)師對(duì)內(nèi)部控制有著充分的理解，這是必備知識(shí)的一部分。比如，深刻理解內(nèi)控對(duì)正確計(jì)劃和實(shí)施審計(jì)是必須的（例如，控制測(cè)試和實(shí)質(zhì)性測(cè)試的測(cè)試組合）。而且，甚至在一家公司

60、存在重大內(nèi)控缺陷時(shí)，審計(jì)師也可以對(duì)財(cái)務(wù)報(bào)表出具無(wú)保留審計(jì)意見(jiàn)。在不考慮一家公司的內(nèi)控效用時(shí)，審計(jì)師的審計(jì)報(bào)告提供了合理保證。甚至在審計(jì)師對(duì)財(cái)務(wù)報(bào)表出具無(wú)保留意見(jiàn)時(shí)，報(bào)表使用者也可以將對(duì)內(nèi)控的否定意見(jiàn)視為一項(xiàng)不利消息。威廉麥克唐納（美國(guó)公眾公司會(huì)計(jì)監(jiān)督委員會(huì)前主席）認(rèn)為，當(dāng)審計(jì)師對(duì)內(nèi)控出具否定意見(jiàn)并對(duì)財(cái)務(wù)報(bào)表表達(dá)明確意見(jiàn)時(shí)，市場(chǎng)會(huì)作何反應(yīng)還不清晰（CFO，2004）。少數(shù)檔案研 浙 江 工 商 大 學(xué) 財(cái) 務(wù) 與 會(huì) 計(jì) 學(xué) 院 本 科 畢 業(yè) 論 文 究測(cè)驗(yàn)了內(nèi)控披露對(duì)股價(jià)的影響，大部分結(jié)果顯示市場(chǎng)會(huì)對(duì)報(bào)告中的重大缺陷作出副面反應(yīng)（例如，Whisenant 等，2003；De Fran

61、co等，2005；Cheng 等， 2007； Ashbaugh-Skaife 等，即將發(fā)表；Hammersley 等，即將發(fā)表）。 目前的研究在觀察銀行貸款人員對(duì)內(nèi)控報(bào)告的反應(yīng)。我們之所以研究銀行貸款人員是因?yàn)檫@類人群要常規(guī)性地分析財(cái)務(wù)數(shù)據(jù)并對(duì)這些數(shù)據(jù)的可靠性有著天生的興趣。而且，信用決策在市場(chǎng)上的影響是深遠(yuǎn)的。因?yàn)殂y行貸款人員是財(cái)務(wù)報(bào)表的有效使用者，這項(xiàng)研究的成果也許可以推廣到其他復(fù)雜的用戶群體。 我們進(jìn)行了一項(xiàng)實(shí)驗(yàn)性研究，用來(lái)觀察是否內(nèi)控缺陷的披露會(huì)對(duì)銀行貸款人員的風(fēng)險(xiǎn)評(píng)價(jià)以及（相反來(lái)說(shuō)）獲得一筆貸款的可能性產(chǎn)生副面影響。實(shí)驗(yàn)方法的應(yīng)用使我們能夠完全控制參與者的可獲取信息。我們能夠?qū)?/p>

62、一些因素進(jìn)行控制，這些因素能夠?qū)n案研究者發(fā)出挑戰(zhàn)，包括非貨幣信息的披露，企業(yè)特點(diǎn)以及自我選擇。先前的研究（例如，Doyleet 等，2007a；Ashbaugh-Skaife 等， 2007a）發(fā)現(xiàn)大部分重大缺陷的披露都是在較弱公司里發(fā)生，并且都伴隨著重述，重組及其他壞消息。因?yàn)檫@些研究試圖去通過(guò)自我選擇控制程序來(lái)控制這類問(wèn)題，所以這些控制很可能是不充分的。因此，一種實(shí)驗(yàn)的方法對(duì)于克服這些問(wèn)題極其有用。 我們仔細(xì)遴選了兩個(gè)案例，在案例中審計(jì)師對(duì)內(nèi)控的意見(jiàn)是現(xiàn)有信息中唯一不同的因素。檔案的調(diào)查分析發(fā)現(xiàn)了權(quán)益成本內(nèi)控披露的影響。Ashbaugh Skaife 等(2007b)認(rèn)為，重大內(nèi)控缺陷

63、的披露與較高的權(quán)益成本相聯(lián)系。Ogneva等 (2007)認(rèn)為，在控制企業(yè)特有特點(diǎn)之后，重大內(nèi)控缺陷的披露與權(quán)益成本無(wú)關(guān)。我們期望我們的研究能夠過(guò)一步弄清公司資本總成本中的另一部分——債務(wù)資本成本。 在我們的試驗(yàn)性研究中，我們控制了審計(jì)師對(duì)內(nèi)控的審計(jì)意見(jiàn)（無(wú)保留意見(jiàn)和否定意見(jiàn)），但在所有的情形下，審計(jì)師對(duì)財(cái)務(wù)報(bào)表出具的都是無(wú)保留意見(jiàn)。這種控制使我們能夠決定重大內(nèi)控缺陷是否會(huì)削弱企業(yè)的信用保證（該信用保證是由對(duì)整個(gè)財(cái)務(wù)報(bào)表的無(wú)保留意見(jiàn)帶來(lái)的）。 羂膆芆蒆螞罿膂蒅螄膅肈蒅袇羈莆蒄薆膃節(jié)薃蠆羆膈薂螁膁肄薁袃羄蒃薀蚃螇荿蕿螅肂芅蕿袇裊膁薈薇肁肇薇蠆袃蒞蚆螂聿芁蚅襖袂膇蚄薄肇肅

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