财务税务尽职调查清单

1、螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁

2、羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈

3、袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃

4、蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇

5、衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁

6、螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆

7、羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀

8、袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄

9、聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁

10、袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅

11、螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀

12、羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄

13、螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈

14、肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂

15、袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿

16、螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄

17、羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈

18、螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂

19、肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆

20、袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁

21、蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅

22、羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂

23、螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆

24、肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀

25、袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅

26、蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿

27、羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃

28、蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀

29、羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄

30、袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿

31、蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃

32、羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄螁袀膁芇薄螆膀葿蝿螂腿薁蚂肁膈芁蒅羇膇莃蚀袃膇蒅蒃蝿芆膅虿蚅芅芇蒁羃芄莀蚇衿芃薂蒀袅节节螅螁芁莄薈肀芁蒆螄羆芀蕿薆袂荿芈螂螈羅莁薅蚄羄蒃螀羂羄芃薃羈羃莅袈袄羂蒇蚁螀羁蕿蒄聿羀艿蚀羅罿莁蒂袁肈蒄蚈螇肈膃蒁蚃肇莆蚆肂肆蒈蕿羈肅薀螄袄肄芀薇螀肃莂螃蚆肃蒅薆羄膂膄膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀

33、膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄

34、莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁

35、芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅

36、肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀

37、莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄

38、膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈

39、莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂

40、芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇

41、蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄

42、芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿袈袆膁蚈薈肁肇蚇蚀袄莆蚇螂肀莂蚆羅袂芈蚅蚄膈膄蚄螇羁蒃蚃衿膆荿蚂羁罿芅螁蚁膄膁莈螃羇肆莇袆膃蒅莆蚅羆莁莅螈芁芇莅袀肄膃莄羂袇蒂莃蚂肂莈蒂螄袅芄蒁袆肀膀蒀薆袃膆葿螈腿蒄葿袁羂莀蒈羃膇芆蒇蚃羀膂蒆螅膅肈薅袇羈莇薄薇膄芃薃虿羆艿薃袂节膅薂羄肅蒃薁蚃袈荿薀螆肃芅蕿 target project information request list (“irl”) accounting and taxas of , 审阅对象 项目会计及税务资料清单截止 年 月 日the following is irl for conducting a review of fin

43、ancial, certain operational and tax information of _(the “group”; references to “company” or “target” refer to any of the subsidiaries or legal entities of the group). the “historical period” referred to herein is defined as the years ended_, _, and _ (“fiscal_, _and _”) and the _ months ended _, _a

44、nd _ (“interim _ and _”). thus, the historical period has _ separate periods within it. please note that this irl has three sections: i. financial and accounting; ii. tax; and iii. discussion items.以下为对_（以下简称“贵集团”；倘提及“贵公司”或“审阅对象”乃指贵集团之任何子公司或法定实体）进行的财务、经营及税务各方面的审阅,所需由贵公司准备的资料清单。以下提及之 “历史期间”是指截至 年、 年及

45、 年 月 日止之年度（以下简称“ 、 及 财政年度”）以及截至 年及 年 月 日止 个月期间（“_ _及_ _中期”）。因此，历史期间包括_ _个独立期间。请注意资料清单包括三个部分：1）财务及会计；2）税务；3）讨论事项。i. financial and accounting财务及会计general综合1. annual audited financial statements of the group and companies for fiscal_, _and _.贵集团及各集团公司_ _、_ _ 及_财政年度的已审计财务报表。2. confidential information m

46、emorandum about the group.贵集团之商业计划书。3. monthly unaudited financial statements of the group and companies for the historical period.贵集团及各集团公司历史期间每月未经审计的财务报表。4. assistance in gaining access to name of accountantss year and year audit working papers of the group and companies.协助获取_ （审计师名称）为贵集团及各集团公司进行_

47、 _年度及_ _年度审计的工作底稿。5. determine whether the group is using accounting methods where other acceptable or even preferable methods should be used. compare the accounting policies of the company to the accounting policies of certain competitors as described in publicly available reports.了解贵集团是否应采用其它认可或更可

48、取的会计方法。将贵公司的会计政策与公开报告中所提到之竞争对手的会计政策作比较。6. summary of audit adjustments recorded during the historical period.历史期间内审计调整记录概要。7. copies of any independent accountants management letters or outside consultants reports issued during the historical period.历史期间内由独立会计师签发的经营管理建议书或外间顾问报告之副本。8. reconcile unaud

49、ited financial statements for interim and _ to the general ledger.将_ _及_ _ _年度未审阅之中期财务报表和总帐进行对帐。9. written summary of services provided to or by and charges to or from related parties during the historical period, including other businesses owned by executive management. also, include in the summary

50、 the basis (such as, whether it is tax-driven, it has a commercial basis, it is non-arms length, etc) of these transactions. 历史期间内所提供给关联公司或从其得到之各项服务，以及有关收入支出的书面概要，包括经营管理层拥有的其它业务。另外，在概要中包括进行这些交易的基准（如是否为税务原因驱使，其商业基础，非公平性等）。10. group and department organizational charts and legal entity charts. separat

51、ely identify consolidating entities and non-consolidating entities, include reason(s) for not consolidating into the group accounts.贵集团组织结构及法定实体组织图。独立识别属与合并及不属于合并之各个实体，指出不与集团报表进行合并之原因。11. copies of the companys articles of incorporation, such as joint ventures agreement and any supplementary amendme

52、nts, copies of business commercial and commercial registration and any other governmental approvals documents.贵公司所有成立文件之副本，如合资公司协议及任何有关补充和修改。商业登记、营业执照及任何政府批准文件之副本。12. copies of exclusive or significant contracts entered by the group.贵集团已签订之重要或独家性的合同副本。13. list of licenses, patents, copyrights and ot

53、her intangible assets owned by the group. also separately list those that are not owned but are used by the group (include the costs, variable or fixed, of using these intangible assets).贵集团拥有之牌照、许可证、专利及其它无形资产之清单。同时，分别列出以上各项正由贵集团使用但并非由贵集团拥有之无形资产（包括使用以上无形资产之固定及变动成本）。14. documents relating to material

54、 patents, copyrights, licenses, trademarks, etc issued or pending. 有关重要专利、版权、牌照、许可证、商标等之文件 - 已办理或正在办理。15. list of board members and list of all shareholders and size of holdings; current shares outstanding.董事会名单，所有股东之名单及其股权，及现时发行之股份。16. schedule of all options, warrants, rights and any other dilutiv

55、e securities with exercise price and vesting provisions.所有期权，认股权证及其它会稀释股本之证券的明细表，包括其行使价及授予条款。17. extract of banking facilities granted to the group.贵集团银行贷款额度之摘录。historic consolidating financial statements (group level) 历史合并财务报表（集团层面）18. consolidations (balance sheets, income statements and cash flow

56、s) and the consolidation adjustments for each period in the historical period.历史期间每一财政期间的合并项目及合并调整（资产负债表、损益表及现金流量表）。historic income statement analysis (company level) 历史损益表分析（公司层面）19. reconciliation of gross sales to net sales during the historical period.历史期间内，销售总额与销售净额的调节。20. schedule of sales, gr

57、oss margin, and sales volume on a product line basis (i.e., own brand, oem/odm, etc) for the historical period. 历史期间内，各种产品（如：自有品牌，oem/odm及模具）之销售额、毛利率及销售量之明细表。21. schedule of sales, gross margin, and sales volume by significant product by geographical locations (external sales by countries and domest

58、ic sales by provinces/cities) for the historical period. 历史期间内，各主要产品按销售地区（各外销国家及各内销省份/城市）分类之销售额、毛利率及销售量之明细表。22. schedule of sales, gross margin, and sales volume by significant customer (at least for the companys top _ customers) by significant product by geographical locations (external sales by countries and domestic sales by provinces/cities) for the historical period. also include the customers pr