新企业会计准则全文.doc
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1、蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀
2、蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁
3、蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁
4、薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿
5、膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀
6、膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁
7、芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈
8、芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿
9、莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇
10、莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈
11、莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈
12、蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆
13、蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇
14、薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇
15、膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅
16、膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆
17、节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇
18、艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄
19、芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅
20、莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆
21、莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄
22、葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄
23、蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅
24、蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃薁蒆肁羂芁蚁羇羁莃蒄袃羀蒅蚀蝿罿膅蒂蚅肈芇蚈羃肈莀蒁衿肇薂蚆袅肆节蕿螁肅莄螄蚇肄蒆薇羆肃膆螃袂肃芈薅螈膂莁螁蚄膁蒃薄羂膀膃莇羈腿莅蚂袄膈蒇蒅螀膇膇蚀蚆膇艿蒃羅膆莁虿袁芅蒄蒁螇芄膃蚇蚃芃芆蒀肂节蒈螅羈芁薀薈袄芁芀螄螀袇莂薆蚆袆蒅螂羄羅膄薅袀羄芇螀螆羄葿薃螂羃
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