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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肀膈蚃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

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

6、肇膂蒄羇羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻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肀膈蚃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

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

9、羃膁薆螀衿膀蝿薃羋腿蒈衿膄膈薀蟻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

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

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

12、衿膀蝿薃羋腿蒈衿膄膈薀蟻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

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

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

15、羋腿蒈衿膄膈薀蟻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

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

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

18、膄膈薀蟻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

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

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

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

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

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肀膈蚃袇

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

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

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肀膈蚃袇羆膇莂蝕

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

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

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肀膈蚃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

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

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肀膈蚃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

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

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肀膈蚃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

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肀膈蚃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.外文翻譯 浙 江 工 商 大 學(xué) 財(cái) 務(wù)

38、與 會(huì) 計(jì) 學(xué) 院 本 科 畢 業(yè) 論 文外文翻譯之一The Eect of Auditors Internal Control Opinions onLoan Decisions（節(jié)選） Auditor：Arnold Schneider , Bryan KNationality：The U.S.Derivation：Journal of Accounting and Public PolicyJ, 2008（P.118）（P.13）AbstractWe examine the eect of internal control reports on lending ocersassessmen

39、ts of a companys creditworthiness. We suggest that an adverse internal control opinion can undermine the assurance provided by anunqualied opinion on nancial statements taken as a whole and have anegative aect on lenders assessments. In addition, we investigate whether auditor size plays a role in d

40、etermining the eect on lenders judgments. We gather data from 111 loan ocers and nd that their judgments are aected by the auditors report on the eectiveness of internal controls. The lenders assessment of the risk of extending a line of credit and the probability ofextending the line of credit are

41、negatively aected when the company receives an adverse internal control opinion as compared to an unqualied one. We do not nd any evidence that the eect is lessened by the use of a Big Four auditor. Additional analyses suggest that an adverse internal control opinion weakens the importance assigned

42、to the balance sheet and income statement in lending decisions and reduces lenders condence that nancial statements are presented fairly in conformance with generally accepted accounting principles. IntroductionThis paper reports the results of an experiment designed to examine the eect of internal

43、control reports on bank loan ocers assessments of acompanys creditworthiness. According to Section 404 of the SarbanesOxley Act (SOX), the auditor must attest to,and report on, managementsassessment of the eectiveness 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

44、文the system includes one or more material weaknesses, management may not conclude that internal control is eective, and the auditor must express an adverse opinion (PCAOB, 2004).Notwithstanding the regulatory mandate, the need for reporting on internal control eectiveness, attested by the auditor, i

45、s debatable. GenerallyAccepted Auditing Standards require the auditor to obtain a sucientunderstanding of internal control as part of every engagement. Such anunderstanding is necessary to properly plan and conduct an audit (e.g., the mix of tests of controls and substantive tests). Furthermore, the

46、 auditor can issue an unqualied opinion on nancial statements even if a company has material weaknesses in internal control. The auditors report providesreasonable assurance, irrespective of the eectiveness of a companys internal control. Even when an auditor provides an unqualied opinion onnancial

47、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 will react when the auditor expresses an adverse opinion on internal control and a clean opinion on nancial statements (CFO

48、, 2004). A handful of archival studies examine the eect of internalcontrol disclosures on stock prices, with most of them nding negative market reactions to the reporting of material weaknesses (e.g., Whisenant et al., 2003; De Franco et al., 2005; Cheng et al., 2007; Ashbaugh-Skaife et al.,forthcom

49、ing; Hammersley et al.,forthcoming).The current study investigates bank loan ocers reaction to internal control reports. We study bank loan ocers because this group of usersroutinely analyzes nancial data and has an inherent interest in the reliability of such data. Moreover, the eect of credit deci

50、sions in the marketplace is far reaching. Because bank loan ocers are knowledgeable users of nancial statements, the ndings of this study may generalize to other sophisticated user groups.We conduct an experimental study to investigate whether the disclosure of internal control weaknesses has a nega

51、tive eect on bank loan ocersassessments of risk and, in turn,the likelihood of granting a loan. The use of an experimental approach allows us to completely 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

52、 文challenges for archival researchers, including concurrent informationdisclosure, rm-specic characteristics, and self selection. Previous studies (e.g., Doyleet al., 2007a; Ashbaugh-Skaife et al., 2007a) nd that mostdisclosures of material weaknesses are announced by weaker companies and are accomp

53、anied by restatements, restructuring, and other bad news. While these studies attempt to control for such problems with self-selection control procedures, the controls are likely insucient. Hence, an experimental approach is extremely useful to overcome these problems.We carefully craft two cases in

54、 which the auditors opinion on internal controls is the only dierence in the information presented. Archival ndings are mixed as to the eect of internal control disclosures on the cost of equity. Ashbaugh-Skaife et al. (2007b) suggest that the disclosure of internal control weaknesses is associated

55、with a higher cost of equity. Ogneva et al. (2007) nd that, after controlling for rm-specic characteristics, the disclosure ofinternal control weaknesses is not associated with the cost of equity. Our study is expected to shed light on another portion of a rms total cost of capital the cost of debt.

56、In our experimental study, we manipulate the auditors opinion on internal control (unqualied versus adverse), but in all cases the auditor expresses an unqualied opinion on nancial statements.The manipulation allows us to determine whether internal control weaknesses undermine the assurance provided

57、 by an unqualied 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 文審計(jì)機(jī)構(gòu)對(duì)內(nèi)控的審計(jì)意見對(duì)貸款決策的影響（節(jié)選）作者：Arnold Schneider , Bryan K國籍：The U.S.原文出處：會(huì)計(jì)與公共政策雜志J, 2008（P.118） （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)表的無保留意見帶來的），并且對(duì)貸款機(jī)構(gòu)的信用

58、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。與收到無保留意見相比，當(dāng)一家公司收到內(nèi)控審計(jì)的否定意見時(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)上編制出來的信心。導(dǎo)論雖然說是一項(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

59、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)表出具無保留審計(jì)意見。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)表出具無保留意見時(shí)，報(bào)表使用者也可以將對(duì)內(nèi)控的否定意見視為一項(xiàng)不利消息。威廉麥克唐納（美國公眾公司會(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)控出具否定意見并對(duì)財(cái)務(wù)報(bào)表表達(dá)明確意見時(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

60、 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 Franco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，用來觀察是否內(nèi)控缺陷

61、的披露會(huì)對(duì)銀行貸款人員的風(fēng)險(xiǎn)評(píng)價(jià)以及（相反來說）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)σ恍┮蛩剡M(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@些研究試圖去通過自我選擇控制程序來控制這類問題，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

62、見是現(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)益成本無關(guān)。我們期望我們的研究能夠過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（無保留意見和否定意見），但在所有的情形下，審計(jì)師對(duì)財(cái)務(wù)報(bào)表出具的都是無保留意見。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)表的無保留意見帶來的）。 羂膆芆蒆螞罿膂蒅螄膅

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