第二章會(huì)計(jì)模式通論學(xué)習(xí)目標(biāo)：本章將首先闡明各國(guó)環(huán)境因素的不同組合導(dǎo)致各種會(huì)計(jì)模式。在這些環(huán)境因素中，除了各項(xiàng)社會(huì)經(jīng)濟(jì)因素外，還有文化因素。在論述了四種會(huì)計(jì)發(fā)展模式的基本概念后，分別介紹了全球會(huì)計(jì)模式的各種分類，為在第3章繼續(xù)講述代表性的國(guó)別比較會(huì)計(jì)模式奠定概念基礎(chǔ)。第一節(jié)環(huán)境因素與會(huì)計(jì)模式一、全球會(huì)計(jì)模式比較研究的目的（一）通過(guò)比較分析，明確各國(guó)會(huì)計(jì)在立法、原則、制度和慣例等方面的相同點(diǎn)和差異點(diǎn)，為解決我國(guó)涉外經(jīng)濟(jì)業(yè)務(wù)中的會(huì)計(jì)實(shí)務(wù)問(wèn)題提供權(quán)衡與決策的參考依據(jù)。（二）通過(guò)比較和分析，對(duì)各國(guó)會(huì)計(jì)加深了解，以利于國(guó)際會(huì)計(jì)事務(wù)的協(xié)商研討和會(huì)計(jì)準(zhǔn)則的協(xié)調(diào)活動(dòng)中發(fā)揮應(yīng)有的作用。（三）通過(guò)比較，吸取和借鑒其他國(guó)家會(huì)計(jì)理論和實(shí)務(wù)中一切好的東西。二、什么是會(huì)計(jì)模式“模式”是指某種事物或過(guò)程的已定型的標(biāo)準(zhǔn)形式。故會(huì)計(jì)模式可簡(jiǎn)括地表述為會(huì)計(jì)實(shí)踐的示范形式，它是對(duì)已定型的會(huì)計(jì)實(shí)務(wù)的概括和描述，而并不排除屬于同一模式的各國(guó)（和各地區(qū)）會(huì)計(jì)實(shí)務(wù)中仍存在某些非基本性的差異。不同的會(huì)計(jì)模式則是就其基本特征的差異而相互區(qū)別的。會(huì)計(jì)模式所描述的是會(huì)計(jì)實(shí)務(wù)，但實(shí)際上，不同模式的會(huì)計(jì)實(shí)務(wù)都體現(xiàn)了特定的會(huì)計(jì)理論和概念。人們普遍認(rèn)為，會(huì)計(jì)模式的特征在很大程度上取決于其所處的外部環(huán)境。三耽、種環(huán)汁境易因曬素谷與破會(huì)姑計(jì)臭模孕式（痕一勻）潮各運(yùn)國(guó)贈(zèng)會(huì)瞧計(jì)梳環(huán)包境戲的述差濃異了封解虎和而弄霜清江各晝國(guó)確會(huì)樓計(jì)搶環(huán)射境拋的益特樸征運(yùn)及厲差咽異超的可意藝義械在榨于間：1差、膊有兼助貢于嘗吸蘿取乒別覽國(guó)框的純經(jīng)倚驗(yàn)蝕教外訓(xùn)2題、象有鼠助扶于錄增圓進(jìn)逮國(guó)棗際接間漢投這資鈔和介國(guó)癢際絡(luò)經(jīng)漫營(yíng)命活熄動(dòng)磁的蘇發(fā)織展3擦、周有償助五于室促誼進(jìn)謙會(huì)辯計(jì)乎的委國(guó)油際冬協(xié)障調(diào)（跳二叢）位成成因運(yùn)剖窄析1秤、繁法栽律氏因彎素議—今—普李通追法系劃與成穴文營(yíng)法系摔的堤影明響（別一予）漆普乎通甚法和系占的喬國(guó)綿家沖，娛會(huì)鼓計(jì)雀準(zhǔn)肯則茄由掙民觀間俘專續(xù)業(yè)帖組卻織喉制犯定笨，湯具崖有具很項(xiàng)強(qiáng)稱的躺適態(tài)應(yīng)鉗性釀和俱創(chuàng)己造從性謊（耀如郵美湯國(guó)最）揚(yáng)。（頑二田）洞成仔文脈法朵以延《桐羅爆馬猴法旨》辨和趕《雪拿墻破兔侖盤法梯典初》甘為禾基政礎(chǔ)姜。深成漿文球法票系盲的巾國(guó)綢家持，英會(huì)烤計(jì)酒準(zhǔn)超則進(jìn)和伐實(shí)對(duì)務(wù)混匯泄編泊以跡法亡律積的附形災(zāi)式卸出債現(xiàn)取，同具玩有梯高拴度坊的壟統(tǒng)朽一勇性棵和相程童序哄性頸（壺如極我昏國(guó)寒）莖。（梁三爆）柜對(duì)碑會(huì)濁計(jì)翠影口響止最神直應(yīng)接冠的暴是卻稅虧收熱法獨(dú)規(guī)戶。墨（店如振，計(jì)德寇國(guó)患和緊瑞說(shuō)典吃的勾會(huì)影計(jì)岸按豬稅女法鞭要呀求超核止算涉和倘納氣稅甲；轟而風(fēng)在饞荷泄蘭敢和性美巴國(guó)河，兼會(huì)加計(jì)嘗與苦稅窄法萬(wàn)分路離觸）2看、約政辜治寶因辟素艷—?dú)W—獲直疑接壘或凡間遲接宇的頓影姿響一噴個(gè)佩國(guó)沖家逗的譯政土治委思深想胳、趕政么治轎制帖度憤和殊政躲治睬事芳件掠對(duì)塌該琴國(guó)祝的嘗會(huì)拌計(jì)杯理測(cè)論板和供會(huì)竊計(jì)差實(shí)繼務(wù)性有至著貍間盤接副或桐直輸接尤的早影居響邀。兩啞國(guó)賞間湊的借政佛治界關(guān)屈系裁會(huì)弊對(duì)緩兩品國(guó)美的漏會(huì)尺計(jì)您實(shí)那務(wù)任產(chǎn)塞生悔一績(jī)定性的減影沖響峰。以污前王的粘殖倘民機(jī)地做和羅宗蹄主交國(guó)租關(guān)慶系派影仔響己殖競(jìng)民宗地倒國(guó)倘家裁仿潮效套宗慚主刻國(guó)夾的詞會(huì)慌計(jì)世制辨度店。3毅、際經(jīng)餓濟(jì)毀因告素—符—經(jīng)目濟(jì)發(fā)因趣素跟是躲最涌重靈要仰也優(yōu)是習(xí)最尋復(fù)怨雜概的立因棕素柱。弦包朽括經(jīng)嘴濟(jì)己體丘制、經(jīng)涼濟(jì)誕發(fā)例展中水波平、企還業(yè)頭資哄金殃的脫來(lái)影源跨、服企系業(yè)意組咐織悅形弄式猛和尾規(guī)踢模等不態(tài)同筆的飲經(jīng)日濟(jì)劇體洋制投，仔導(dǎo)數(shù)致洲政件府地對(duì)示會(huì)趨計(jì)澤政幼策討的蛇制良定源和梅執(zhí)貴行者干喝預(yù)茫程李度衣不頸同經(jīng)柿濟(jì)電發(fā)佩展兆水鍋平搏對(duì)得會(huì)畜計(jì)析核午算散的帖具血體當(dāng)內(nèi)印容撿和辛方沫法物有抵直廟接餓影閉響資本金壩來(lái)動(dòng)源箱的脾不滿同海也府對(duì)倒各曬種英經(jīng)肥濟(jì)娃實(shí)始體比有胡直備接遍的損影氏響企寄業(yè)盯組垂織警形葵式鐵與匹規(guī)棄模足的鈴不秀同歸會(huì)戴影啄響繳會(huì)怨計(jì)影實(shí)蒜務(wù)貨體幣袋政任策4襖、衫稅正收蘋因藥素稅略收麥體貪制適直亂接頭制裙約藍(lán)著洲企瞇業(yè)爹的唉經(jīng)爪營(yíng)搖活蟻動(dòng)跨和窩會(huì)體計(jì)紙實(shí)譯務(wù)與愚會(huì)胡計(jì)皂和既財(cái)椒務(wù)鋼報(bào)筑告稈問(wèn)幼題哪有促關(guān)貝的勵(lì)是撞稅公法皆稅沉則行中鐵對(duì)巴會(huì)吃計(jì)麻計(jì)件量隆規(guī)惡則超規(guī)卻定顧的敞詳桌細(xì)澆程掩度誘。5棄、禿文會(huì)化卻因?qū)貢?huì)頸計(jì)磨文疲化煉取威向雷是片指廉一次個(gè)秧國(guó)恒家更的巷文椅化的取題向狗所拌決踢定存的劃會(huì)禍計(jì)奮發(fā)益展仿傾渾向壟。霍蠟夫美斯殖蒂期德豎的委四懸種煎國(guó)準(zhǔn)家脫文碎化驗(yàn)維效度種：（膚1嫁）盛個(gè)荒體橋主瘋義吳取暫向絮對(duì)陵集兼體趴主近義養(yǎng)取價(jià)向（橋個(gè)止人政主導(dǎo)義吹）（耳2翅）等大慰跨指度紹權(quán)找力因結(jié)振構(gòu)擦取斃向砌對(duì)厭小勵(lì)跨嫂度額權(quán)咱力輸結(jié)岔構(gòu)挽取無(wú)向（英權(quán)眼力旺距橫離爪）（蔽3寺）尿避械免臺(tái)不厘確梁定稱性訓(xùn)愿柏望弊中挖的級(jí)強(qiáng)死避嫂免傍取板向采和釘弱憶避持免遣取俗向部（不顫確腦定手性倡規(guī)浪避）（骨4眨）頃陽(yáng)逢性上取聞向愧和割陰樓性炸取豪向晝（陽(yáng)諒剛樹(shù)之焰氣）★格杜雷僵的涂“德四慶個(gè)響會(huì)姻計(jì)導(dǎo)價(jià)胡值俊觀構(gòu)的約維付度孫”術(shù)：閃職型業(yè)壺主斗義私、魚統(tǒng)洪一瘡性老、常穩(wěn)獅健禮主辜義吃、賓保喇密總性剪。指尾一莫個(gè)河社勢(shì)會(huì)如的筒成炎員梨之吳間獲保調(diào)持嗽聯(lián)穴結(jié)菜的率程鳳度瓶。指騙一顛個(gè)辦社鎖會(huì)拒的手成愁員典所碰接女受差的況機(jī)鄭構(gòu)冰或嫩組儀織何中建權(quán)籍力林分傳配描的棟程護(hù)度但。指雜一亮個(gè)憤社屋會(huì)孤對(duì)胡不兵確峰定鏟的放未怨來(lái)窗感撿覺(jué)傷不退安櫻的云程眨度愛(ài)。指洞人柿們槐對(duì)焦待悼某喘些紛事估物蘇的寶態(tài)烘度垮，逮是翼從哥社嚼會(huì)切中敬兩雕性圣的溉作罵用竊劃汽分涌來(lái)青考誼察涉的述。佩忘雷瞇勒坐根勾據(jù)霍雅夫穗斯欣蒂衣德劫和植格滴雷燒的枯研捉究饒?zhí)犭`出團(tuán)了寨如跳下出假憐設(shè)鐘和奇推養(yǎng)論聾：（引1榨）婦一反個(gè)侍社傷會(huì)泥中疤個(gè)膚體邪主痕義悼?jī)A切向醬較專大腸、該不究確因定肥性烤避域免增傾疊向駛較飲小警，鋪那線么惡其敏會(huì)傻計(jì)景文拴化曾中霸表閉現(xiàn)鐮出墻的職駕業(yè)多化照傾閑向就舅較平大侍（臭或辛統(tǒng)逐一享性陵較截小澡）厘。（圓2蹦）陰推分論珠：煌一清個(gè)棋社湊會(huì)確中奧個(gè)歌體泉主曲義型傾獎(jiǎng)向設(shè)較學(xué)小秘、北不群確簽定抖性介避熟免稀傾憐向類較芽大挑，猴那隊(duì)么鍵其奇會(huì)硬計(jì)描文笨化旗中數(shù)表超現(xiàn)商出濤的慌職天業(yè)友化倆傾俊向哪就孔較嗎小項(xiàng)（壓或聰統(tǒng)抵一奔性償較搜大遷）甲。（泛3強(qiáng)）連一放個(gè)偵社統(tǒng)會(huì)傅中偽不促確劣定惜性及避艘免喘傾全向貓較舒大央、萬(wàn)個(gè)耽體截主放義述傾承向嗚較虛小腳，揪那秩么坐其暫會(huì)積計(jì)穗文宅化富中棟表司現(xiàn)棍出呈的保樓守鑄主鉗義篇傾用向就申較帳大熱。（估4請(qǐng)）哭推落論促：拼一禁個(gè)攤社掀會(huì)姑中淹不色確鼻定渣性億避綢免其傾炒向條較彈小宏、敵個(gè)悶體裝主森義卡傾類向閉較表大族，采那返么聯(lián)其犧會(huì)接計(jì)宋文態(tài)化餃中邁表共現(xiàn)窗出佛的萄保哀守松主且義烤傾酬向棵就民較踐小無(wú)。（會(huì)5腳）透一判個(gè)窮社壤會(huì)低中沃不喪確川定掀性灶避風(fēng)免溪傾訓(xùn)向銳較緞大即、墾個(gè)譜體密主驅(qū)義多傾識(shí)向高較不小務(wù)，慢那茂么彎其震會(huì)哨計(jì)飯文溫化別中責(zé)表初現(xiàn)溝出芽的保石密陷傾鄰向就御較艙大遭。（庫(kù)6秩）斧推凝論罪：遮一動(dòng)個(gè)稍社校會(huì)睛中芳不翼確矮定剛性棚避勒免銀傾邁向伶較瓦小宣、蠅個(gè)對(duì)體川主佩義鎮(zhèn)傾物向惕較喉大儉，鏡那新么脈其若會(huì)郊計(jì)浮文丸化拔中孫表柱現(xiàn)部出血的憶保失密較傾餓向內(nèi)就注較煤小子。6故、構(gòu)教梨育鄭因魯素—飄—一調(diào)般撇教邊育塊水粱平和專粥業(yè)這教閑育績(jī)狀膏況的喘影沒(méi)響一組般博教呆育愧水沉平挑表樸現(xiàn)剛在宏人圖們愧接兔受臟教尚育憂的貨程粥度慨尤纖其夜是呼接啟受伍高艱等萍教禁育日的戚比糕重為方碑面捐。專耳業(yè)仙教梅育牌和伯后省續(xù)耗教輩育芬狀侵況宗直黃接包影膚響期著鄰會(huì)糧計(jì)俊人逝員屯的盡業(yè)眉務(wù)眨水小平慮和活技順能途高役低紹。第量二旬節(jié)湯會(huì)導(dǎo)計(jì)家發(fā)次展淋模黃式一派、新宏另觀債經(jīng)儉濟(jì)閘模裹式宏塘觀軋經(jīng)陽(yáng)濟(jì)贊模辨式沸的欄會(huì)衫計(jì)呼，很是音把晨會(huì)楊計(jì)稿作蜜為身國(guó)狀民汁經(jīng)耽濟(jì)伙政董策稍的啊一亦個(gè)歡服互務(wù)鹽工培具喪。即企冊(cè)業(yè)喚會(huì)泉計(jì)律實(shí)蹄務(wù)釋是枕從遭國(guó)它際進(jìn)經(jīng)仆濟(jì)懶目損標(biāo)桂中設(shè)派斷生校出逢來(lái)潔的陵，沉并木為角其捎服門務(wù)分。這怪一勾模構(gòu)式核的島建殲立孔主款要錢基抄于窗三小種塌假騰設(shè)欲：（厘1滋）基經(jīng)余營(yíng)俱性速企瓶業(yè)劣是第國(guó)州民痰經(jīng)較濟(jì)拉的史基暈本垃單京元蔽；（斯2嶺）蒸企恰業(yè)簽最槽好片通附過(guò)黎從毒事盜密塘切敬符攀合牲國(guó)誤家洲經(jīng)冒濟(jì)浸政澇策椒的傍活林動(dòng)鐮方昌式飾來(lái)弊實(shí)堡現(xiàn)礎(chǔ)自際身章的騾目濱標(biāo)搜；（瓶3謀）芳如柿果腫企惱業(yè)陵緊遵隨餃國(guó)從家權(quán)的答經(jīng)姥濟(jì)狼政嫂策查，琴也荷就繪是駐最澤好糕地娘服謠務(wù)虛于吩公案共脫利定益灰。瑞費(fèi)典刮就谷是端典杠型弊的稠采殘用促宏傭觀蒜經(jīng)頭濟(jì)律模息式想的航國(guó)礎(chǔ)家確。二好、框微鞏觀塑經(jīng)貝濟(jì)版模拘式微昂觀嘉經(jīng)取濟(jì)啞模查式役的醬基純本古假理設(shè)念是芹：（芽1養(yǎng)）袋單旗個(gè)院企壞業(yè)呼是輸經(jīng)司營(yíng)讀活餓動(dòng)師的正聚利焦及點(diǎn)侍；（完2縫）尾企普業(yè)腐的炮主磁要拒目茅標(biāo)馬是辮生迎存義；（澤3搏）眼企分業(yè)臭生圖存查的坑最似佳偉策覽略徒是陵經(jīng)共濟(jì)昌優(yōu)饅化嗓；（備4穗）想作刮為評(píng)企趕業(yè)昂經(jīng)宅濟(jì)薄學(xué)貨的攀一護(hù)個(gè)海分雪支你，億會(huì)市計(jì)吃從甲經(jīng)盜濟(jì)哲分伙析明中找派鹿生告出倉(cāng)其腸概燒念誘與端應(yīng)徐用噴。在休微餡觀專經(jīng)椒濟(jì)甜模疑式胳下防，煉會(huì)小計(jì)幸的莊核留心節(jié)概容念底是帶資艦本點(diǎn)保冬持盼。荷易蘭欺就蹄是器采頂用洲這奏一憐模謝式忠的缸典遭型變。三松、醋獨(dú)學(xué)立巷學(xué)狡科諒模鋒式獨(dú)呼立枝學(xué)礎(chǔ)科即模淚式犧強(qiáng)浸調(diào)棚會(huì)仗計(jì)功不知受畫宏劑觀準(zhǔn)目井標(biāo)舌和膝微磨觀預(yù)理曾論矮限端制偶，降而鈔是葵作肝為旗一是門里獨(dú)療立籍學(xué)玻科糾發(fā)嫂展萬(wàn)起漸來(lái)潤(rùn)的億。以鉛實(shí)包用妹主忽義蓮作褲為貪理保論灰指載導(dǎo)歇，再并薦從籌商斤業(yè)訂理回論伏的和研歷究涌和嫂發(fā)飛展違中剩得怠到臺(tái)啟會(huì)迪摘。其宇基份本殊假倦設(shè)株是礎(chǔ)：蓬經(jīng)菊營(yíng)養(yǎng)活其動(dòng)滾是挎會(huì)擔(dān)計(jì)巾的樣主碰要夾服廢務(wù)妙對(duì)慚象室；拉會(huì)寬計(jì)禾為禿企王業(yè)洋經(jīng)立營(yíng)吐提分供鋤有商效使的屠服浪務(wù)狂。因連此掌這趙種適模棒式峰的紫會(huì)喚計(jì)關(guān)概青念灘和犁方悲法博主盯要控是門從似企最業(yè)有的臭經(jīng)濫營(yíng)權(quán)實(shí)漁踐遵和爐會(huì)充計(jì)桿實(shí)呼務(wù)賭中刺產(chǎn)迎生并的效，身而銅企賺業(yè)平的飯經(jīng)乒?fàn)I敢實(shí)盟踐述和緣瑞會(huì)似計(jì)謙實(shí)壘務(wù)神促罩進(jìn)郊了鍋會(huì)酸計(jì)放概夠念哨的述進(jìn)袍一梢步閣形彼成陜和耗發(fā)呀展彼。典勿型智國(guó)赴家柴：美母國(guó)則、幟英慢國(guó)四名、旋統(tǒng)眾一蹦會(huì)扒計(jì)唇模叢式強(qiáng)皺調(diào)糊國(guó)級(jí)家趨在車經(jīng)平濟(jì)龜社換會(huì)網(wǎng)發(fā)師展掃中芽的煙作暢用岔，舞要墊求壁企案業(yè)勾服驕從腸國(guó)淡民蛋經(jīng)店濟(jì)拘的總掙體僑規(guī)晚劃和醉要肥求要菠求賓企讀業(yè)做都昌應(yīng)博執(zhí)羽行統(tǒng)械一的壁會(huì)冬計(jì)子制唉度詢，出按灰制午度總中森統(tǒng)累一贏規(guī)架定呢的考方穩(wěn)式恨和訪要搶求肆對(duì)蔽會(huì)腳計(jì)終數(shù)跪據(jù)治進(jìn)廊行翅記編錄妄和謎披資露映。一也般東說(shuō)頑來(lái)領(lǐng)，口統(tǒng)參一截趨較向黃常糟見(jiàn)糊于忘政灶府狀強(qiáng)靠烈典干程預(yù)俘經(jīng)燈濟(jì)耕計(jì)灑劃項(xiàng)的梨國(guó)蔥家葵，黃解貞體嗎前巖的曬蘇酒聯(lián)磨和鬧當(dāng)湊時(shí)綁實(shí)因行道集汁中潮計(jì)截劃太經(jīng)賓濟(jì)贈(zèng)的歲其劫他炕社殲會(huì)億主新義寶國(guó)英家盜，冶可選稱爪為耽典詠型惠的騾代規(guī)表懷。替在束這瓜些喪國(guó)贏家錯(cuò)里孩，做會(huì)等計(jì)送被患用洪來(lái)猶計(jì)恒量零業(yè)砌績(jī)蠶、架配徑置故資百源財(cái)、撒征鄰收蔽稅副款疊、著控辨制惠價(jià)分格伏等涂。擁烤有莫統(tǒng)所一招會(huì)應(yīng)計(jì)椒方其案霉的灘法錦國(guó)梳則竹是沫統(tǒng)靜一錦會(huì)陪計(jì)礦趨澆向螞最驗(yàn)明開(kāi)顯渠的禮西足方汗國(guó)嗎家組。第有三昆節(jié)紋全弟球和會(huì)峽計(jì)竊模臣式亦的抬分沃類一黃、怪繆百勒球創(chuàng)場(chǎng)始媽的成分鈴類1誘9品6乒8釀年按，床繆激勒出教攏授膜從紗會(huì)碗計(jì)獻(xiàn)環(huán)攝境移的今角烘度仿確師立管了州四累個(gè)數(shù)變團(tuán)量破因駐素么作位為石分醒類屯的息基灑礎(chǔ)（催1峽）均各摟國(guó)掠經(jīng)堡濟(jì)原發(fā)漲展甘的爽不習(xí)同申?duì)钫讻r怠；（灣2炸）眼企瓣業(yè)肝的糾復(fù)王雜臂程味度你；（刺3芬）腸政湯治摸傾罪向?qū)さ暮塾袄C響直；（剃4枕）對(duì)所置定顛法減律石制辭度珍的僚情微況悼等賠四鬼個(gè)金不掃同餃因僵素結(jié)崗論辨：窮存就在渾十勇種遼不裂同花的韻企童業(yè)丹經(jīng)口營(yíng)屈環(huán)剝境略。（謙1真）貿(mào)美斧國(guó)倆/串加秀拿悠大逗/鬼荷視蘭浩；（記2巡壽）悼英雅聯(lián)供邦致（問(wèn)不京包蓬括完加后拿巨大窄）諸；（嶼3罵）詞德被國(guó)蒸（耐當(dāng)幣時(shí)碧為沿聯(lián)順邦鑼德娘國(guó)袍，吹下撇同晝）從/泳日蕉本煮；（伐4度）交歐忠洲蓋大歇陸長(zhǎng)（逐不社包賢括岡聯(lián)瞎邦您德惜國(guó)我、親荷犁蘭馬和遮斯叼堪列的挨納漲維痕亞腳各漢國(guó)向）液；（窮5閉）躲斯廁堪額的疫納腥維糟亞偽各謀國(guó)液；（均6產(chǎn)）村以拘色述列將/簽?zāi)形鞑透缇常唬ǘ?傭）理南震美惑洲軌；（川8蓬）堆近添東確和突遠(yuǎn)遙東他的西發(fā)屢展柴中兆國(guó)邁家哥；（剝9射）撕非次洲揮（奇不做包確括楚南涌非究）欣；（斯1層0肯）壯共灣產(chǎn)戰(zhàn)主德義姐國(guó)諷家掏。二仙、慶美蜓國(guó)蒙會(huì)滋計(jì)設(shè)學(xué)衣會(huì)杰的桿分付類（的1躬）鉤英驅(qū)聯(lián)袍邦世排界戲的安會(huì)產(chǎn)計(jì)朵模語(yǔ)式綿可秩以防根櫻據(jù)錫“乳影蔑響撤地替區(qū)役”撞分狹類身:（國(guó)2棵）效法編國(guó)司―另西哪班奔牙浮―陳葡騰萄蜘牙（服3戒）嫂荷驕蘭（附4吐）場(chǎng)美收國(guó)（巖5非）島共戶產(chǎn)懲主驗(yàn)義填國(guó)挑家在黃考證慮縣了曉許傾多均系倡統(tǒng)僻和褲子稍系兼統(tǒng)腹之執(zhí)后青，組最竹終接形霉成唇了“汪比劑較啞會(huì)覽計(jì)羊體衫系派的肉框膜架險(xiǎn)形值態(tài)騎”海。三輛、嗽阿秩倫維的教流咐傳敵頗獄廣漁的梨分賀類P釀.次H弦.慕阿愧倫仆（咬A界r泥o算n尸）崖博才士真對(duì)袋會(huì)電計(jì)冷模浙式般的耕國(guó)釘際冠分失類尋也蠅許份是抬流葛傳跳最宰廣嗎的薯。他規(guī)以壤維梯護(hù)死誰(shuí)烤的束利墓益余作非為免分勤類閘的息標(biāo)貿(mào)志回，郵把柜世丑界把各曲國(guó)低的紡會(huì)搏計(jì)礎(chǔ)實(shí)灣務(wù)余體般系敞分濁為蝴以置下孔5刊個(gè)隱主槽要館模您式桑：（經(jīng)1廁）互強(qiáng)饒調(diào)廉公卵司胞應(yīng)東按撐“唇真透實(shí)征和辭公脊允楊（欣t具r鹽u莖e察a芽n狼d貝f贈(zèng)a硬i孫r鍋）蛇”洋的毒觀聽(tīng)點(diǎn)烤提淋供形財(cái)莊務(wù)斜報(bào)堂告跪，便主煉要善是裂為秧了饞保墻護(hù)辛投福資棗人秧和援債貢權(quán)拉人芝利秘益橫的蜓不納列心顛盒會(huì)聾計(jì)殘模景式惱（狠英礦國(guó)摩會(huì)餓計(jì)驗(yàn)?zāi)Ｑ惺矫悖┡悖唬ň?腫）扒通若過(guò)趴“程公世認(rèn)俗會(huì)吐計(jì)賭原悲則么”石，宗主潛要晉是錄為茅了賴保徑護(hù)齡證果券到市泳場(chǎng)唯投奴資鏈人粒利噸益歇的教美段國(guó)葛會(huì)使計(jì)朋模醬式通；（豬3瘋）商服岡從途稅祥制這需超要窩的哥法喉國(guó)搖―馬西夸班歐牙主―其意牧大荒利邁會(huì)儉計(jì)婆模腿式仆；（櫻4對(duì)）激以途公救司炒利嘉益過(guò)為侮導(dǎo)喘向膠的憶北塌歐縫（器以噸德俘國(guó)糞為見(jiàn)代旋表編）即會(huì)額計(jì)典模敬式策；（般5屢）錦服穗務(wù)四于揚(yáng)集嚼中貸計(jì)篩劃淺經(jīng)仙濟(jì)摘的分蘇畫維辛埃傭（蟲蘇云聯(lián)彼）暴會(huì)曠計(jì)慮模偷式挑。這票種濾對(duì)友各朽類撓會(huì)矮計(jì)危模注式庫(kù)的井基岸本源特浸征捐的低高巴度辟概埋括吳，飽是巨阿乘倫尸分酒類正的仰特略色欠。阿擴(kuò)倫羞的隊(duì)會(huì)邊計(jì)掃模瘋式次分膜類法拴國(guó)―架西嚷班跳牙江―額意裕大述利診模久式不駁列慘顛添模宏式美算國(guó)趴模具式北鐮歐址模落式蘇貫維芳埃姥模燙式法柱國(guó)擁*西流班靈牙戰(zhàn)*意鳴大仍利朽*比昨利巖時(shí)葡惱萄槐牙希員臘土孫耳既其黎釋巴訓(xùn)嫩埃蜘及阿擴(kuò)爾催及敢利尚亞摩橫洛器哥扎碌伊匹爾剛磨果巴牛西厄燥瓜松多泥爾哥王倫脫比供亞秘鑒魯英鞋國(guó)夏*（籃包射括岔愛(ài)竄爾攜蘭毒）美壓國(guó)耐*德才國(guó)年*蘇扔聯(lián)毯*荷惑蘭匈蒙牙跪利加春拿鞠大眾*澳希大芝利友亞以狹色折列印趁度巴貝基繩斯?jié)h坦中搬國(guó)款香糞港新蠶加瞇坡馬蚊來(lái)洗西嘴亞尼棋日缺利競(jìng)亞加閥納肯捕尼光亞南算非津捉巴踏布示韋百夕慕密大巴靜哈紛馬墨憶西跡哥委燈內(nèi)昏瑞航拉日巷本菲旬律表賓中艱國(guó)風(fēng)臺(tái)趕灣瑞糟士挪汁威瑞古典丹塊麥芬藝蘭波赤蘭保哭加朵利場(chǎng)亞中應(yīng)國(guó)阿煮根株廷智攝利注俯：關(guān)有舟*碑號(hào)蝴的識(shí)為內(nèi)各俱該級(jí)模災(zāi)式逃有泊典禿型逃代租表扁性體的陽(yáng)國(guó)五家四蜻、如諾結(jié)比露斯扔的呈分設(shè)層毯分英類C潛.情W架.誘諾易比闖斯暖（瓦N志o鑒b秀e邁s甲）界教增授賽在搶考覽試甩各請(qǐng)國(guó)訪會(huì)羨計(jì)龍慣歉例股的渣基脈礎(chǔ)焦上粱，游提捆出困了距對(duì)欠世把界幻玉范揉圍金內(nèi)斃的芬會(huì)氧計(jì)收實(shí)美務(wù)艷體革系橡的席分昨類復(fù)系目統(tǒng)同，庭這害個(gè)梢分露類邁系難統(tǒng)倒劃份分閣為陵5認(rèn)個(gè)過(guò)層肺次尾，勺如細(xì)圖比所告示鼠。財(cái)均務(wù)友報(bào)復(fù)告婆慣摘例以菊微裙觀思為師基占礎(chǔ)以愛(ài)宏乏觀旗統(tǒng)蔽一沙為燃基擴(kuò)礎(chǔ)側(cè)萌重蠶商拔業(yè)村經(jīng)懂濟(jì)栗學(xué)補(bǔ)，撤注捧重已理丘論側(cè)聾重月商巾業(yè)琴慣世例凈和爬實(shí)候用岔主紡義篩，顏起撥源臂于日英括國(guó)歐吼洲井大學(xué)陸嚼：哀根榜據(jù)甲稅曠制您與程法蠻律根龍據(jù)月經(jīng)靜濟(jì)描學(xué)劑理百論英遵國(guó)歡影鐮響美塔國(guó)損影筐響根敢據(jù)鳴稅膛制根癥據(jù)皺法禾律澳虜大天利偷亞南非新袍西褲蘭英國(guó)英謙國(guó)溝影趙響愛(ài)命爾魚蘭新祖西渠蘭美國(guó)加叼拿糕大墨劃西垃哥菲茫律每賓日本法國(guó)西削班祝牙意請(qǐng)大周利比榆利伴時(shí)德國(guó)瑞典荷服蘭綱亞淺綱族種個(gè)縫體諾約比浸斯薄根攪據(jù)合財(cái)喪務(wù)虛報(bào)壁告貓慣報(bào)例衣對(duì)爭(zhēng)會(huì)省計(jì)限實(shí)租務(wù)境體繞系腐的串分雕類諾嘩比王斯跨在免1什9熱9有8基年飾改雨進(jìn)電了皮上遇述障分萌類?ài)`系糾統(tǒng)犧，淋主乞要升是筒：（擴(kuò)1他）志在豎研選究渴中扇主屋要購(gòu)關(guān)厭注稀的圍不絞再凱是候不欠同肌的甘國(guó)貸家帝，更而成是遺提狀供茅財(cái)裳務(wù)核報(bào)疏告稍的理公敬司杰；（漂2邀）脫所饒劃牙分遺的坡層憤次筆不窯再全借閘用修生信物羽學(xué)女的鑰術(shù)嫩語(yǔ)走，蕩而均是狐使共用妨對(duì)霜財(cái)孝務(wù)濱報(bào)肌告秘實(shí)濕務(wù)公的辣分搏類貌用瀉語(yǔ)皺，瘦分蔥為販“蠢類糾（帆c能l設(shè)a劈燕s創(chuàng)s寇)押”津，誰(shuí)“槐屬洞（鄉(xiāng)豐f扮a賽m屋i肆l承y首）稀”數(shù)和乓“報(bào)體朝系距（材s祖y撈s斥t栽e由m啄）莫”壩，槍并可以甜舉豪“杯例箏（牽e校x皺a撕m慰p餅l暮e癥s螺)藍(lán)”落的貿(mào)方告式孩列汁示靠不蠅同新國(guó)罰家粘的徐不江同蒼公潮司根的伍財(cái)飄務(wù)黑報(bào)罪告睛所滑屬酷的們類唯別軟。改抖進(jìn)舅后勒的罰分呢類博系瓶統(tǒng)泉如騾下靜圖活所恥示嚴(yán)：會(huì)正計(jì)格體悠系煩（濱1波9舅9麥8樹(shù)）強(qiáng)柱大倦的塞股增票辰市延場(chǎng)A任類類屬體茅系例荷囑蘭鋼準(zhǔn)抖則英丙國(guó)躬G蜜A備A涂PI鴿A祥SG桐A惹A菊P美莊國(guó)G瞞A凍A緣瑞P荷捏蘭擾報(bào)負(fù)表1佩.六英捷國(guó)報(bào)久表2咬.津愛(ài)繪爾拳蘭報(bào)由表1鋪.寸新閣加智坡然上拿市硬公觀司2撫.推B笑a籮y時(shí)e耗r輛公恩司耕（簽瑞拼士玻）壘、碑N咽o弓k悼i焦a籍公屯司績(jī)（期芬謝蘭比）1湖.醫(yī)美經(jīng)國(guó)惰向格證半交茶會(huì)煤注餓冊(cè)液的奸公甜司滅報(bào)頑表2蜜.牛日煌本血的咽一勢(shì)些朝合達(dá)并后報(bào)南表弱罪小患的雖