烏魯木齊優(yōu)惠財務(wù)審計指南德華恒盛供應(yīng)-b2b網(wǎng)站_b2b電子商務(wù)平臺【買產(chǎn)品】-上?？谄蚴称酚邢薰?/title><meta name="description" content="1)檢查合并報表編制的基礎(chǔ)。即審核：合并報表內(nèi)容的全面、完整性；子公司提供資料的完整性(包括子公司會計政策差異、母子公司往來業(yè)務(wù)、債權(quán)債務(wù)、投資資料，子公司利潤分配、股權(quán)變動資料)；母子公司決算日和會計期間的一致性；母子公司之間會計政策的一"><meta name="keywords" content="烏魯木齊優(yōu)惠財務(wù)審計指南"><link rel="canonical" href="http://www.cdcfah.com/"/><meta name="applicable-device" content="pc"><link rel="shortcut icon" href="/static/new_net_01/images/favicon.ico"><link rel="stylesheet" href="/static/new_net_01/css/slick.css" /><link rel="stylesheet" href="/static/new_net_01/css/addnew.css"><link rel="stylesheet" href="/static/new_net_01/css/sidenav.css"><link rel="stylesheet" href="/static/new_net_01/css/style.css" /><link rel="stylesheet" href="/static/new_net_01/css/tab.css"><link rel="stylesheet" href="/static/new_net_01/css/404.css"> <meta name="baidu-site-verification" content="OBVzrC9aaQ" /> <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head><body> <h1><a href="http://www.cdcfah.com/">六月丁香婷婷亚洲中文字幕,欧美精品高清一区二区蜜芽,尤物92午夜福利视频,精品视频一区二区三区在线观看</a></h1> <div style="position:fixed;left:-9000px;top:-9000px;"><object id="qgqbi"></object><delect id="qgqbi"><sub id="qgqbi"><dl id="qgqbi"></dl></sub></delect><track id="qgqbi"></track><tr id="qgqbi"></tr><video id="qgqbi"></video><xmp id="qgqbi"><span id="qgqbi"></span></xmp><span id="qgqbi"></span><strong id="qgqbi"><em id="qgqbi"><sup id="qgqbi"><progress id="qgqbi"></progress></sup></em></strong><dl id="qgqbi"><small id="qgqbi"></small></dl><wbr id="qgqbi"></wbr><noscript id="qgqbi"></noscript><tr id="qgqbi"></tr><track id="qgqbi"><dl id="qgqbi"></dl></track><label id="qgqbi"><em id="qgqbi"></em></label><tbody id="qgqbi"></tbody><blockquote id="qgqbi"></blockquote><dfn id="qgqbi"><center id="qgqbi"></center></dfn><sub id="qgqbi"></sub><u id="qgqbi"></u><noframes id="qgqbi"></noframes><menu id="qgqbi"></menu><blockquote id="qgqbi"></blockquote><track id="qgqbi"><label id="qgqbi"></label></track><tbody id="qgqbi"></tbody><legend id="qgqbi"></legend><th id="qgqbi"><button id="qgqbi"></button></th><listing id="qgqbi"><rt id="qgqbi"></rt></listing><sup id="qgqbi"><dd id="qgqbi"><tbody id="qgqbi"></tbody></dd></sup><menu id="qgqbi"><xmp id="qgqbi"></xmp></menu><fieldset id="qgqbi"><acronym id="qgqbi"></acronym></fieldset><wbr id="qgqbi"><mark id="qgqbi"><strong id="qgqbi"></strong></mark></wbr><tbody id="qgqbi"><small id="qgqbi"></small></tbody><label id="qgqbi"><tfoot id="qgqbi"></tfoot></label><div id="qgqbi"><th id="qgqbi"><object id="qgqbi"></object></th></div><listing id="qgqbi"></listing><source id="qgqbi"><ins id="qgqbi"></ins></source><noframes id="qgqbi"></noframes><noscript id="qgqbi"><strike id="qgqbi"><tt id="qgqbi"></tt></strike></noscript><strike id="qgqbi"><rp id="qgqbi"></rp></strike><dl id="qgqbi"></dl><th id="qgqbi"></th><acronym id="qgqbi"></acronym><center id="qgqbi"><input id="qgqbi"><div id="qgqbi"><th id="qgqbi"></th></div></input></center><label id="qgqbi"></label><tr id="qgqbi"><label id="qgqbi"><center id="qgqbi"></center></label></tr><menuitem id="qgqbi"><em id="qgqbi"><legend id="qgqbi"></legend></em></menuitem><pre id="qgqbi"></pre><fieldset id="qgqbi"><address id="qgqbi"><abbr id="qgqbi"><dl id="qgqbi"></dl></abbr></address></fieldset><sup id="qgqbi"><form id="qgqbi"></form></sup><form id="qgqbi"></form> <form id="qgqbi"></form><center id="qgqbi"><rp id="qgqbi"></rp></center><code id="qgqbi"></code><option id="qgqbi"><i id="qgqbi"><tr id="qgqbi"></tr></i></option><address id="qgqbi"></address><pre id="qgqbi"></pre><wbr id="qgqbi"></wbr><dl id="qgqbi"><delect id="qgqbi"><bdo id="qgqbi"></bdo></delect></dl><table id="qgqbi"><p id="qgqbi"></p></table><label id="qgqbi"><xmp id="qgqbi"><noscript id="qgqbi"><dl id="qgqbi"></dl></noscript></xmp></label><cite id="qgqbi"></cite><acronym id="qgqbi"><object id="qgqbi"><big id="qgqbi"></big></object></acronym><rp id="qgqbi"></rp><tt id="qgqbi"></tt><output id="qgqbi"></output><table id="qgqbi"><p id="qgqbi"><ruby id="qgqbi"></ruby></p></table><tt id="qgqbi"><tbody id="qgqbi"><acronym id="qgqbi"><b id="qgqbi"></b></acronym></tbody></tt><u id="qgqbi"></u><bdo id="qgqbi"><tr id="qgqbi"><dfn id="qgqbi"></dfn></tr></bdo><strike id="qgqbi"><font id="qgqbi"></font></strike><s id="qgqbi"></s><acronym id="qgqbi"><samp id="qgqbi"><code id="qgqbi"><pre id="qgqbi"></pre></code></samp></acronym><cite id="qgqbi"></cite><form id="qgqbi"><dl id="qgqbi"><pre id="qgqbi"><label id="qgqbi"></label></pre></dl></form><center id="qgqbi"><rp id="qgqbi"></rp></center><font id="qgqbi"></font><menu id="qgqbi"></menu><small id="qgqbi"><strong id="qgqbi"><sup id="qgqbi"><form id="qgqbi"></form></sup></strong></small><label id="qgqbi"><tfoot id="qgqbi"><em id="qgqbi"></em></tfoot></label><optgroup id="qgqbi"><fieldset id="qgqbi"><thead id="qgqbi"><strong id="qgqbi"></strong></thead></fieldset></optgroup><label id="qgqbi"></label><meter id="qgqbi"><noframes id="qgqbi"><i id="qgqbi"><ins id="qgqbi"></ins></i></noframes></meter><kbd id="qgqbi"></kbd><b id="qgqbi"></b><dl id="qgqbi"><delect id="qgqbi"><th id="qgqbi"><span id="qgqbi"></span></th></delect></dl><font id="qgqbi"></font><small id="qgqbi"></small><mark id="qgqbi"></mark><del id="qgqbi"><dfn id="qgqbi"><source id="qgqbi"><tr id="qgqbi"></tr></source></dfn></del><dd id="qgqbi"><ruby id="qgqbi"><menu id="qgqbi"></menu></ruby></dd><th id="qgqbi"><em id="qgqbi"></em></th><abbr id="qgqbi"></abbr><span id="qgqbi"><kbd id="qgqbi"><dfn id="qgqbi"><sub id="qgqbi"></sub></dfn></kbd></span><ins id="qgqbi"></ins><s id="qgqbi"><progress id="qgqbi"></progress></s><th id="qgqbi"></th><bdo id="qgqbi"></bdo><blockquote id="qgqbi"></blockquote><b id="qgqbi"></b><nav id="qgqbi"><div id="qgqbi"></div></nav> <meter id="qgqbi"><dfn id="qgqbi"><source id="qgqbi"><tr id="qgqbi"></tr></source></dfn></meter><tfoot id="qgqbi"></tfoot><big id="qgqbi"><pre id="qgqbi"><s id="qgqbi"></s></pre></big><small id="qgqbi"></small><table id="qgqbi"><td id="qgqbi"><sup id="qgqbi"></sup></td></table><form id="qgqbi"><tr id="qgqbi"></tr></form><tr id="qgqbi"><fieldset id="qgqbi"><thead id="qgqbi"><strong id="qgqbi"></strong></thead></fieldset></tr><ul id="qgqbi"></ul><center id="qgqbi"><optgroup id="qgqbi"><div id="qgqbi"></div></optgroup></center><rp id="qgqbi"><input id="qgqbi"><blockquote id="qgqbi"><th id="qgqbi"></th></blockquote></input></rp><tbody id="qgqbi"></tbody><form id="qgqbi"><u id="qgqbi"><fieldset id="qgqbi"></fieldset></u></form><rp id="qgqbi"></rp><b id="qgqbi"><small id="qgqbi"></small></b><dd id="qgqbi"></dd><kbd id="qgqbi"></kbd><code id="qgqbi"><pre id="qgqbi"><ul id="qgqbi"></ul></pre></code><strong id="qgqbi"></strong><cite id="qgqbi"><sub id="qgqbi"></sub></cite><object id="qgqbi"></object><dfn id="qgqbi"></dfn><pre id="qgqbi"></pre><xmp id="qgqbi"></xmp><pre id="qgqbi"></pre><sup id="qgqbi"><form id="qgqbi"><cite id="qgqbi"></cite></form></sup><tt id="qgqbi"><tbody id="qgqbi"><acronym id="qgqbi"><b id="qgqbi"></b></acronym></tbody></tt><input id="qgqbi"></input><acronym id="qgqbi"><samp id="qgqbi"><code id="qgqbi"></code></samp></acronym><nobr id="qgqbi"><pre id="qgqbi"><ul id="qgqbi"><strong id="qgqbi"></strong></ul></pre></nobr><menuitem id="qgqbi"><em id="qgqbi"><wbr id="qgqbi"><mark id="qgqbi"></mark></wbr></em></menuitem><dl id="qgqbi"></dl><rp id="qgqbi"><input id="qgqbi"><div id="qgqbi"></div></input></rp><div id="qgqbi"><button id="qgqbi"><pre id="qgqbi"><meter id="qgqbi"></meter></pre></button></div><address id="qgqbi"></address><thead id="qgqbi"><abbr id="qgqbi"><sup id="qgqbi"></sup></abbr></thead><em id="qgqbi"></em><ul id="qgqbi"><listing id="qgqbi"><wbr id="qgqbi"></wbr></listing></ul><listing id="qgqbi"></listing><wbr id="qgqbi"></wbr><thead id="qgqbi"><abbr id="qgqbi"><strike id="qgqbi"></strike></abbr></thead><menuitem id="qgqbi"></menuitem><pre id="qgqbi"></pre><pre id="qgqbi"></pre><dl id="qgqbi"><delect id="qgqbi"><bdo id="qgqbi"><span id="qgqbi"></span></bdo></delect></dl><ruby id="qgqbi"></ruby><pre id="qgqbi"><strike id="qgqbi"><tt id="qgqbi"><i id="qgqbi"></i></tt></strike></pre><fieldset id="qgqbi"><address id="qgqbi"></address></fieldset><cite id="qgqbi"><sub id="qgqbi"></sub></cite><optgroup id="qgqbi"></optgroup><fieldset id="qgqbi"><address id="qgqbi"></address></fieldset></div><div id="vs6vf" class="pl_css_ganrao" style="display: none;"><meter id="vs6vf"></meter><span id="vs6vf"><th id="vs6vf"><bdo id="vs6vf"><tr id="vs6vf"></tr></bdo></th></span><progress id="vs6vf"></progress><em id="vs6vf"></em><form id="vs6vf"><u id="vs6vf"><fieldset id="vs6vf"><acronym id="vs6vf"></acronym></fieldset></u></form><tfoot id="vs6vf"><p id="vs6vf"></p></tfoot><cite id="vs6vf"></cite><form id="vs6vf"><legend id="vs6vf"></legend></form><div id="vs6vf"><button id="vs6vf"><pre id="vs6vf"><meter id="vs6vf"></meter></pre></button></div><dfn id="vs6vf"></dfn><noframes id="vs6vf"><td id="vs6vf"><tr id="vs6vf"><label id="vs6vf"></label></tr></td></noframes><ins id="vs6vf"></ins><var id="vs6vf"></var><legend id="vs6vf"></legend><tt id="vs6vf"></tt><ol id="vs6vf"></ol><noframes id="vs6vf"><rp id="vs6vf"><meter id="vs6vf"></meter></rp></noframes><small id="vs6vf"><strong id="vs6vf"><span id="vs6vf"></span></strong></small><rt id="vs6vf"></rt><input id="vs6vf"></input><font id="vs6vf"></font><cite id="vs6vf"><center id="vs6vf"></center></cite><blockquote id="vs6vf"></blockquote><sup id="vs6vf"></sup><track id="vs6vf"></track><nobr id="vs6vf"><s id="vs6vf"><ul id="vs6vf"><listing id="vs6vf"></listing></ul></s></nobr><pre id="vs6vf"><nav id="vs6vf"></nav></pre><legend id="vs6vf"><mark id="vs6vf"><strong id="vs6vf"></strong></mark></legend><abbr id="vs6vf"><center id="vs6vf"></center></abbr><style id="vs6vf"></style><label id="vs6vf"><em id="vs6vf"></em></label><video id="vs6vf"></video><video id="vs6vf"><ol id="vs6vf"><b id="vs6vf"></b></ol></video><label id="vs6vf"><em id="vs6vf"></em></label><pre id="vs6vf"><strike id="vs6vf"><option id="vs6vf"><source id="vs6vf"></source></option></strike></pre><i id="vs6vf"><tr id="vs6vf"><dfn id="vs6vf"><center id="vs6vf"></center></dfn></tr></i><em id="vs6vf"><style id="vs6vf"><mark id="vs6vf"></mark></style></em><sub id="vs6vf"></sub><ol id="vs6vf"><xmp id="vs6vf"></xmp></ol><strong id="vs6vf"></strong><style id="vs6vf"><tbody id="vs6vf"></tbody></style><small id="vs6vf"><strong id="vs6vf"></strong></small><mark id="vs6vf"></mark><dl id="vs6vf"></dl><legend id="vs6vf"></legend><rp id="vs6vf"></rp><address id="vs6vf"></address><output id="vs6vf"></output><em id="vs6vf"><small id="vs6vf"><dl id="vs6vf"><small id="vs6vf"></small></dl></small></em><s id="vs6vf"><delect id="vs6vf"><strong id="vs6vf"></strong></delect></s></div><header class="header container"><span id="efu8xel" class="logo"><a href="http://www.cdcfah.com/"><img src="/static/new_net_01/images/logo.png" alt="找產(chǎn)品網(wǎng)"></a></span><span id="hq2vh8b" class="tigs"> 發(fā)信息做推廣就找產(chǎn)品網(wǎng)<br />企業(yè)電商信息綜合服務(wù)平臺 </span><div id="aymykja" class="searchbox"><div id="kyv3wya" class="searchLt"><div id="vo2pmtk" class="tabs"><a href="JavaScript:;" data-type="product" class="active">產(chǎn)品</a><a href="JavaScript:;" data-type="member" class="">公司</a><a href="JavaScript:;" data-type="article" class="">資訊</a><a href="JavaScript:;" data-type="exhibition" class="">展會</a></div><div id="8nysjgn" class="clearfix searchWrap"><div id="5qxegs7" class="searchInput"><input type="text" name="keywords" placeholder="請輸入搜索關(guān)鍵詞" id="kd"><a href="javascript:void(0)" class="searchBtn" id="search">搜索</a></div></div></div></div></header><nav class="navbox"><div id="4tfx3ri" class="container"><ul><li id = "index_index"><a href="http://www.cdcfah.com/"><span>首頁</span></a></li><li id = "index_company"><a ><span>企業(yè)名錄</span></a></li><li id = "index_product"><a href="http://www.cdcfah.com/cp/"><span>產(chǎn)品供應(yīng)</span></a></li><li id = "index_news"><a href="http://www.cdcfah.com/zx/"><span>新聞資訊</span></a></li><li id = "index_article"><a href="http://www.cdcfah.com/xw/"><span>行業(yè)資訊</span></a></li><li id = "index_show"><a href="http://www.cdcfah.com/zh/"><span>展會信息</span></a></li></ul></div></nav><section class="wrap clearfix"><section class="container clearfix tcPro"><section class="home-main container clearfix"><div id="4g2bvr9" class="twoCol"><div id="rp2pcei" class="page-proshow clearfix"><p class="current"> 當(dāng)前位置:<a href="http://www.cdcfah.com/">首頁?<a href="http://www.cdcfah.com/cp/">產(chǎn)品供應(yīng)</a>?<a href="http://www.cdcfah.com/cp/first-_swfw/">商務(wù)服務(wù)</a>?<a href="http://www.cdcfah.com/cp/second-swfw_gszcfw/">公司注冊服務(wù)</a>?<a href="http://www.cdcfah.com/cp/third-gszcfw_gngszc/">國內(nèi)公司注冊</a>?烏魯木齊優(yōu)惠財務(wù)審計指南德華恒盛供應(yīng)</p><div id="ysp3p8j" class="leftbox clearfix"><h1>烏魯木齊優(yōu)惠財務(wù)審計指南德華恒盛供應(yīng)</h1><div id="f33wyf4" class="proBig"><div id="mx2hj3j" class="bigimg"><div><p class="pic"><img src="http://tyunfile.71360.com/UpLoadFile/dhhs/2019/6/636967977865219276/6369679778652192764727771.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="3qugy77" class="smallimg"><div><p class="pic"><img src="http://tyunfile.71360.com/UpLoadFile/dhhs/2019/6/636967977865219276/6369679778652192764727771.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="wpwtfhg" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價格要求：</span>面議</p><p><span>所在地：</span>新疆維吾爾自治區(qū)</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>烏魯木齊優(yōu)惠財務(wù)審計指南</p><p><span>***更新：</span>2020-05-24 05:47:27</p><p><span id="click" >瀏覽次數(shù)：1次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="8l899yy" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">烏魯木齊德華恒盛財務(wù)代理有限公司</a></p><p><span>聯(lián)系人：</span>楊永喜（楊經(jīng)理）</p><p><span>郵箱: </span>yangyongxi2012@sina.com</p><p><span>電話: </span>18199868283</p><p><span>傳真: </span>0991_3638585</p><p><span>網(wǎng)址: </span></p><p><span>手機(jī): </span>0991-3638585</p><p><span>地址: </span>烏魯木齊新市區(qū)盛海璐十二師國資大廈2樓</p><p>[當(dāng)前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="hwy7fmb" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="ospm8mt" class="box"><p><p style="text-indent:25px">1)檢查合并報表編制的基礎(chǔ)。即審核：合并報表內(nèi)容的***、完整性；子公司提供資料的完整性(包括子公司會計政策差異、母子公司往來業(yè)務(wù)、債權(quán)債務(wù)、投資資料，子公司利潤分配、股權(quán)變動資料)；母子公司決算日和會計期間的一致性；母子公司之間會計政策的一致性；母公司對子公司投資的會計核算處理的正確性。 (2)檢查確認(rèn) 合并報表范圍。根據(jù)母公司的長期投資帳和表明母公司與子公司之間投資與被投資關(guān)系的批準(zhǔn)文件，確實屬于合并范圍的企業(yè)。對于應(yīng)合并而未合并的子公司，要查明因何種原因未將其納入合并范圍；對于不應(yīng)合并而進(jìn)行了合并的企業(yè)，要查明母公司是否存在未經(jīng)批準(zhǔn)而收購(轉(zhuǎn)讓)股份等情況。 (3)檢查企業(yè)集團(tuán)內(nèi)部經(jīng)濟(jì)往來情況。即檢查母公司提供的有關(guān)經(jīng)濟(jì)往來的資料是否完整，并通過核對合并報表的抵銷關(guān)系，驗證合并報表的真實性，烏魯木齊優(yōu)惠財務(wù)審計指南，烏魯木齊優(yōu)惠財務(wù)審計指南。 ①檢查母公司對子公司投資收益的處理是否按會計制度規(guī)定采用權(quán)益法進(jìn)行核算，少數(shù)股東權(quán)益是否予以正確反映，烏魯木齊優(yōu)惠財務(wù)審計指南。母公司對子公司權(quán)益性資本投資項目的數(shù)額與子公司所有者權(quán)益中母公司所持有的份額是否相抵銷。 ②檢查子公司與母公司之間以及子公司之間發(fā)生的債權(quán)債務(wù)的相互抵銷情況。根據(jù)有關(guān)資料，核實債權(quán)債務(wù)是否真實存</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="烏魯木齊優(yōu)惠財務(wù)審計指南" src="http://tyunfile.71360.com/UpLoadFile/dhhs/2019/6/636967977865219276/6369679778652192764727771.jpg"></div><p style="text-indent:25px">1)檢查合并報表編制的基礎(chǔ)。即審核：合并報表內(nèi)容的***、完整性；子公司提供資料的完整性(包括子公司會計政策差異、母子公司往來業(yè)務(wù)、債權(quán)債務(wù)、投資資料，子公司利潤分配、股權(quán)變動資料)；母子公司決算日和會計期間的一致性；母子公司之間會計政策的一致性；母公司對子公司投資的會計核算處理的正確性。 (2)檢查確認(rèn) 合并報表范圍。根據(jù)母公司的長期投資帳和表明母公司與子公司之間投資與被投資關(guān)系的批準(zhǔn)文件，確實屬于合并范圍的企業(yè)。對于應(yīng)合并而未合并的子公司，要查明因何種原因未將其納入合并范圍；對于不應(yīng)合并而進(jìn)行了合并的企業(yè)，要查明母公司是否存在未經(jīng)批準(zhǔn)而收購(轉(zhuǎn)讓)股份等情況。 (3)檢查企業(yè)集團(tuán)內(nèi)部經(jīng)濟(jì)往來情況。即檢查母公司提供的有關(guān)經(jīng)濟(jì)往來的資料是否完整，并通過核對合并報表的抵銷關(guān)系，驗證合并報表的真實性。 ①檢查母公司對子公司投資收益的處理是否按會計制度規(guī)定采用權(quán)益法進(jìn)行核算，少數(shù)股東權(quán)益是否予以正確反映。母公司對子公司權(quán)益性資本投資項目的數(shù)額與子公司所有者權(quán)益中母公司所持有的份額是否相抵銷。 ②檢查子公司與母公司之間以及子公司之間發(fā)生的債權(quán)債務(wù)的相互抵銷情況。根據(jù)有關(guān)資料，核實債權(quán)債務(wù)是否真實存</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="烏魯木齊優(yōu)惠財務(wù)審計指南" src="http://tyunfile.71360.com/UpLoadFile/dhhs/2019/6/636967977991460909/6369679779914609093782938.jpg"></div><p style="text-indent:25px">1)檢查合并報表編制的基礎(chǔ)。即審核：合并報表內(nèi)容的***、完整性；子公司提供資料的完整性(包括子公司會計政策差異、母子公司往來業(yè)務(wù)、債權(quán)債務(wù)、投資資料，子公司利潤分配、股權(quán)變動資料)；母子公司決算日和會計期間的一致性；母子公司之間會計政策的一致性；母公司對子公司投資的會計核算處理的正確性。 (2)檢查確認(rèn) 合并報表范圍。根據(jù)母公司的長期投資帳和表明母公司與子公司之間投資與被投資關(guān)系的批準(zhǔn)文件，確實屬于合并范圍的企業(yè)。對于應(yīng)合并而未合并的子公司，要查明因何種原因未將其納入合并范圍；對于不應(yīng)合并而進(jìn)行了合并的企業(yè)，要查明母公司是否存在未經(jīng)批準(zhǔn)而收購(轉(zhuǎn)讓)股份等情況。 (3)檢查企業(yè)集團(tuán)內(nèi)部經(jīng)濟(jì)往來情況。即檢查母公司提供的有關(guān)經(jīng)濟(jì)往來的資料是否完整，并通過核對合并報表的抵銷關(guān)系，驗證合并報表的真實性。 ①檢查母公司對子公司投資收益的處理是否按會計制度規(guī)定采用權(quán)益法進(jìn)行核算，少數(shù)股東權(quán)益是否予以正確反映。母公司對子公司權(quán)益性資本投資項目的數(shù)額與子公司所有者權(quán)益中母公司所持有的份額是否相抵銷。 ②檢查子公司與母公司之間以及子公司之間發(fā)生的債權(quán)債務(wù)的相互抵銷情況。根據(jù)有關(guān)資料，核實債權(quán)債務(wù)是否真實存</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="烏魯木齊優(yōu)惠財務(wù)審計指南" src="http://tyunfile.71360.com/UpLoadFile/dhhs/2019/6/636967977937738776/6369679779377387766494095.jpg"></div></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/23522.html</p></div></div></div></div></div><div id="zjg7xum" class="page-right twoColRt"><div id="auw7j2f" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="8x4hegn" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img src="http://tyunfile.71360.com/UpLoadFile/2019/11/1/14/637082168864691056_lgpj_5374157.jpg" alt="福建ZF配件哪家強(qiáng) 信息推薦自業(yè)物資供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>福建ZF配件哪家強(qiáng) 信息推薦自業(yè)物資供應(yīng)</p></a></div><div id="kegsbrt" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/846569.html"><div><img src="https://tyunfile.71360.com/WaterMark/UploadFile/nbzxsw/637298235378037109/764794.png" alt="寧波寧海直接考A2有幾個科目真誠推薦寧波助學(xué)商務(wù)信息咨詢供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>寧波寧海直接考A2有幾個科目真誠推薦寧波助學(xué)商務(wù)信息咨詢供應(yīng)</p></a></div><div id="g3tolxe" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/2083415.html"><div><img src="https://tyunfile.71360.com/UploadFile/WZAJZNKJ/637332852248037109/2461316.png" alt="200l桶自動灌裝機(jī)生產(chǎn)廠歡迎來電溫州奧基智能科技供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>200l桶自動灌裝機(jī)生產(chǎn)廠歡迎來電溫州奧基智能科技供應(yīng)</p></a></div><div id="os8tlnz" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/1387.html"><div><img src="http://tyunfile.71360.com/UpLoadFile/2019/8/3/11/637004297269091023_cyjqc_1306937.jpg" alt="烏魯木齊市會務(wù)租車網(wǎng) 車永捷供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>烏魯木齊市會務(wù)租車網(wǎng) 車永捷供應(yīng)</p></a></div><div id="jyvszwn" class="clear"></div></div><div id="shzgikr" class="box01 box03"><h3><a href="http://www.cdcfah.com/xw/">***產(chǎn)品資訊</a></h3><ul></ul></div></div></section><div id="w7h88vs" class="page-proshow02"><p class="title">本企業(yè)其它產(chǎn)品 <span style="float:right;"><a >更多>></a></span></p><div id="vzwy2og" class="box box-add clearfix"><ul class="box-list"><li><a href="http://www.cdcfah.com/cp/9484.html"><div id="8nhj8z2" class="reImg"><img src="http://tyunfile.71360.com/UpLoadFile/dhhs/2019/6/636967314383506874/6369673143835068745499347.png" alt="烏魯木齊優(yōu)惠財務(wù)軟件性價比高德華恒盛供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>烏魯木齊優(yōu)惠財務(wù)軟件性價比高德華恒盛供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/10153.html"><div id="zdv83xj" class="reImg"><img src="http://tyunfile.71360.com/UpLoadFile/dhhs/2019/6/636967978041519048/6369679780415190483441715.jpg" alt="新疆優(yōu)惠財務(wù)軟件質(zhì)量可靠德華恒盛供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>新疆優(yōu)惠財務(wù)軟件質(zhì)量可靠德華恒盛供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/10849.html"><div id="cwtvxol" class="reImg"><img src="http://tyunfile.71360.com/UpLoadFile/2019/7/5/13/636979307431093265_dhhs_8848742.png" alt="新市區(qū)便宜知識產(chǎn)權(quán)流程德華恒盛供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>新市區(qū)便宜知識產(chǎn)權(quán)流程德華恒盛供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/20764.html"><div id="f7fevc7" class="reImg"><img src="http://tyunfile.71360.com/UpLoadFile/dhhs/2019/6/636967977865219276/6369679778652192764727771.jpg" alt="新疆便宜財務(wù)軟件多少錢德華恒盛供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>新疆便宜財務(wù)軟件多少錢德華恒盛供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/22085.html"><div id="8jikmo7" class="reImg"><img src="http://tyunfile.71360.com/UpLoadFile/dhhs/2019/6/636967977937738776/6369679779377387766494095.jpg" alt="烏魯木齊質(zhì)量財務(wù)審計服務(wù)可靠德華恒盛供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>烏魯木齊質(zhì)量財務(wù)審計服務(wù)可靠德華恒盛供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/22086.html"><div id="os82byf" class="reImg"><img src="http://tyunfile.71360.com/UpLoadFile/dhhs/2019/6/636967977937738776/6369679779377387766494095.jpg" alt="新市區(qū)質(zhì)量財務(wù)審計價格德華恒盛供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>新市區(qū)質(zhì)量財務(wù)審計價格德華恒盛供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/23523.html"><div id="ujgypgd" class="reImg"><img src="http://tyunfile.71360.com/UpLoadFile/dhhs/2019/6/636967977991460909/6369679779914609093782938.jpg" alt="天山區(qū)正規(guī)財務(wù)審計推薦德華恒盛供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>天山區(qū)正規(guī)財務(wù)審計推薦德華恒盛供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/28941.html"><div id="mbyvctq" class="reImg"><img src="http://tyunfile.71360.com/UpLoadFile/dhhs/2019/6/636967977937738776/6369679779377387766494095.jpg" alt="烏魯木齊可靠代理記賬多少錢德華恒盛供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>烏魯木齊可靠代理記賬多少錢德華恒盛供應(yīng)</p></a></li></ul></div></div><div id="87fcu3k" class="page-proshow02"><p class="title">同類產(chǎn)品推薦 <span><a href="http://www.cdcfah.com/cp/first-_swfw/">更多>></a></span></p><div id="dnpr2n3" class="box box-add clearfix"><ul class="box-list"><li><a href="http://www.cdcfah.com/cp/793654.html"><div id="cgdf8q2" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/ZJMDXZG/637281756078876953/4573470.png" alt="龍灣區(qū)子公司企業(yè) 貼心服務(wù) 美東小諸葛供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>龍灣區(qū)子公司企業(yè) 貼心服務(wù) 美東小諸葛供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1003528.html"><div id="aumj2fc" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/NChl002/637311164317607421/4231464.png" alt="九龍湖企業(yè)公司注銷公司注冊南昌匯林財務(wù)管理供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>九龍湖企業(yè)公司注銷公司注冊南昌匯林財務(wù)管理供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/1108820.html"><div id="ga2xels" class="reImg"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/NChl002/637311167485869140/2904792.png" alt="紅谷灘區(qū)辦理個體工商注冊電話公司注冊南昌匯林財務(wù)管理供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>紅谷灘區(qū)辦理個體工商注冊電話公司注冊南昌匯林財務(wù)管理供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/4550.html"><div id="iczwoa8" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/xyhygjmy/637242739607958984/2728766.jpg" alt="米東區(qū)物流公司注冊服務(wù)電話新疆翔蕓鴻業(yè)供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>米東區(qū)物流公司注冊服務(wù)電話新疆翔蕓鴻業(yè)供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/3007549.html"><div id="uiugdkr" class="reImg"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ncjp202004/637461542832379659/772671.png" alt="代理記賬哪家便宜歡迎咨詢江西金成優(yōu)助供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>代理記賬哪家便宜歡迎咨詢江西金成優(yōu)助供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/2862820.html"><div id="mlsphtv" class="reImg"><img src="https://tyunfile.71360.com/UploadFile/jxsz01/637351799885419922/9223008.jpg" alt="南昌公司注冊地址歡迎咨詢江西順智企業(yè)服務(wù)供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>南昌公司注冊地址歡迎咨詢江西順智企業(yè)服務(wù)供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/3197851.html"><div id="xmjg238" class="reImg"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ncjp202004/637461541616949936/2376499.png" alt="工商注冊代辦哪里找歡迎咨詢江西金成優(yōu)助供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>工商注冊代辦哪里找歡迎咨詢江西金成優(yōu)助供應(yīng)</p></a></li><li><a href="http://www.cdcfah.com/cp/3192972.html"><div id="azby32f" class="reImg"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ncjp202004/637461541718131625/4370693.png" alt="南昌縣注冊費用來電咨詢江西金成優(yōu)助供應(yīng)" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>南昌縣注冊費用來電咨詢江西金成優(yōu)助供應(yīng)</p></a></li></ul></div></div></section></section><footer class="footer"><div id="srolnpb" class="container"><p><a href="http://www.cdcfah.com/">首頁</a> | <a >企業(yè)名錄</a> | <a href="http://www.cdcfah.com/cp/">產(chǎn)品供應(yīng)</a> | <a href="http://www.cdcfah.com/zx/">新聞資訊</a> | <a href="http://www.cdcfah.com/xw/">行業(yè)資訊</a> | <a href="http://www.cdcfah.com/zh/">展會信息</a> | <a href="http://www.cdcfah.com/sitemap.html">網(wǎng)站地圖</a> | </p><p><p><p>b2b網(wǎng)站_b2b電子商務(wù)平臺【買產(chǎn)品】-上?？谄蚴称酚邢薰??<a target="_blank">?<span style="white-space:normal;text-indent:24px;"><a target="_blank"><span style="font-family:" font-size:13.3333px;text-align:center;white-space:pre-wrap;caret-color:#1e6fff;background-color:#ffffff;"="">滬ICP備18002634號-32</span></a> </span><br /></a>??<span>??</span></p></p><p style="text-align:center;white-space:normal;"> <br /> </p> <p style="white-space:normal;text-align:center;"> <a target="_blank"></a> </p></p></div></footer> <footer> <a href="http://www.cdcfah.com/" title="六月丁香婷婷亚洲中文字幕,欧美精品高清一区二区蜜芽,尤物92午夜福利视频,精品视频一区二区三区在线观看">六月丁香婷婷亚洲中文字幕,欧美精品高清一区二区蜜芽,尤物92午夜福利视频,精品视频一区二区三区在线观看</a> <div style="position:fixed;left:-9000px;top:-9000px;"><object id="qgqbi"></object><delect id="qgqbi"><sub id="qgqbi"><dl id="qgqbi"></dl></sub></delect><track id="qgqbi"></track><tr id="qgqbi"></tr><video id="qgqbi"></video><xmp id="qgqbi"><span id="qgqbi"></span></xmp><span id="qgqbi"></span><strong id="qgqbi"><em id="qgqbi"><sup id="qgqbi"><progress id="qgqbi"></progress></sup></em></strong><dl id="qgqbi"><small id="qgqbi"></small></dl><wbr id="qgqbi"></wbr><noscript id="qgqbi"></noscript><tr id="qgqbi"></tr><track id="qgqbi"><dl id="qgqbi"></dl></track><label id="qgqbi"><em id="qgqbi"></em></label><tbody id="qgqbi"></tbody><blockquote id="qgqbi"></blockquote><dfn id="qgqbi"><center id="qgqbi"></center></dfn><sub id="qgqbi"></sub><u id="qgqbi"></u><noframes id="qgqbi"></noframes><menu id="qgqbi"></menu><blockquote id="qgqbi"></blockquote><track id="qgqbi"><label id="qgqbi"></label></track><tbody id="qgqbi"></tbody><legend id="qgqbi"></legend><th id="qgqbi"><button id="qgqbi"></button></th><listing id="qgqbi"><rt id="qgqbi"></rt></listing><sup id="qgqbi"><dd id="qgqbi"><tbody id="qgqbi"></tbody></dd></sup><menu id="qgqbi"><xmp id="qgqbi"></xmp></menu><fieldset id="qgqbi"><acronym id="qgqbi"></acronym></fieldset><wbr id="qgqbi"><mark id="qgqbi"><strong id="qgqbi"></strong></mark></wbr><tbody id="qgqbi"><small id="qgqbi"></small></tbody><label id="qgqbi"><tfoot id="qgqbi"></tfoot></label><div id="qgqbi"><th id="qgqbi"><object id="qgqbi"></object></th></div><listing id="qgqbi"></listing><source id="qgqbi"><ins id="qgqbi"></ins></source><noframes id="qgqbi"></noframes><noscript id="qgqbi"><strike id="qgqbi"><tt id="qgqbi"></tt></strike></noscript><strike id="qgqbi"><rp id="qgqbi"></rp></strike><dl id="qgqbi"></dl><th id="qgqbi"></th><acronym id="qgqbi"></acronym><center id="qgqbi"><input id="qgqbi"><div id="qgqbi"><th id="qgqbi"></th></div></input></center><label id="qgqbi"></label><tr id="qgqbi"><label id="qgqbi"><center id="qgqbi"></center></label></tr><menuitem id="qgqbi"><em id="qgqbi"><legend id="qgqbi"></legend></em></menuitem><pre id="qgqbi"></pre><fieldset id="qgqbi"><address id="qgqbi"><abbr id="qgqbi"><dl id="qgqbi"></dl></abbr></address></fieldset><sup id="qgqbi"><form id="qgqbi"></form></sup><form id="qgqbi"></form> <form id="qgqbi"></form><center id="qgqbi"><rp id="qgqbi"></rp></center><code id="qgqbi"></code><option id="qgqbi"><i id="qgqbi"><tr id="qgqbi"></tr></i></option><address id="qgqbi"></address><pre id="qgqbi"></pre><wbr id="qgqbi"></wbr><dl id="qgqbi"><delect id="qgqbi"><bdo id="qgqbi"></bdo></delect></dl><table id="qgqbi"><p id="qgqbi"></p></table><label id="qgqbi"><xmp id="qgqbi"><noscript id="qgqbi"><dl id="qgqbi"></dl></noscript></xmp></label><cite id="qgqbi"></cite><acronym id="qgqbi"><object id="qgqbi"><big id="qgqbi"></big></object></acronym><rp id="qgqbi"></rp><tt id="qgqbi"></tt><output id="qgqbi"></output><table id="qgqbi"><p id="qgqbi"><ruby id="qgqbi"></ruby></p></table><tt id="qgqbi"><tbody id="qgqbi"><acronym id="qgqbi"><b id="qgqbi"></b></acronym></tbody></tt><u id="qgqbi"></u><bdo id="qgqbi"><tr id="qgqbi"><dfn id="qgqbi"></dfn></tr></bdo><strike id="qgqbi"><font id="qgqbi"></font></strike><s id="qgqbi"></s><acronym id="qgqbi"><samp id="qgqbi"><code id="qgqbi"><pre id="qgqbi"></pre></code></samp></acronym><cite id="qgqbi"></cite><form id="qgqbi"><dl id="qgqbi"><pre id="qgqbi"><label id="qgqbi"></label></pre></dl></form><center id="qgqbi"><rp id="qgqbi"></rp></center><font id="qgqbi"></font><menu id="qgqbi"></menu><small id="qgqbi"><strong id="qgqbi"><sup id="qgqbi"><form id="qgqbi"></form></sup></strong></small><label id="qgqbi"><tfoot id="qgqbi"><em id="qgqbi"></em></tfoot></label><optgroup id="qgqbi"><fieldset id="qgqbi"><thead id="qgqbi"><strong id="qgqbi"></strong></thead></fieldset></optgroup><label id="qgqbi"></label><meter id="qgqbi"><noframes id="qgqbi"><i id="qgqbi"><ins id="qgqbi"></ins></i></noframes></meter><kbd id="qgqbi"></kbd><b id="qgqbi"></b><dl id="qgqbi"><delect id="qgqbi"><th id="qgqbi"><span id="qgqbi"></span></th></delect></dl><font id="qgqbi"></font><small id="qgqbi"></small><mark id="qgqbi"></mark><del id="qgqbi"><dfn id="qgqbi"><source id="qgqbi"><tr id="qgqbi"></tr></source></dfn></del><dd id="qgqbi"><ruby id="qgqbi"><menu id="qgqbi"></menu></ruby></dd><th id="qgqbi"><em id="qgqbi"></em></th><abbr id="qgqbi"></abbr><span id="qgqbi"><kbd id="qgqbi"><dfn id="qgqbi"><sub id="qgqbi"></sub></dfn></kbd></span><ins id="qgqbi"></ins><s id="qgqbi"><progress id="qgqbi"></progress></s><th id="qgqbi"></th><bdo id="qgqbi"></bdo><blockquote id="qgqbi"></blockquote><b id="qgqbi"></b><nav id="qgqbi"><div id="qgqbi"></div></nav> <meter id="qgqbi"><dfn id="qgqbi"><source id="qgqbi"><tr id="qgqbi"></tr></source></dfn></meter><tfoot id="qgqbi"></tfoot><big id="qgqbi"><pre id="qgqbi"><s id="qgqbi"></s></pre></big><small id="qgqbi"></small><table id="qgqbi"><td id="qgqbi"><sup id="qgqbi"></sup></td></table><form id="qgqbi"><tr id="qgqbi"></tr></form><tr id="qgqbi"><fieldset id="qgqbi"><thead id="qgqbi"><strong id="qgqbi"></strong></thead></fieldset></tr><ul id="qgqbi"></ul><center id="qgqbi"><optgroup id="qgqbi"><div id="qgqbi"></div></optgroup></center><rp id="qgqbi"><input id="qgqbi"><blockquote id="qgqbi"><th id="qgqbi"></th></blockquote></input></rp><tbody id="qgqbi"></tbody><form id="qgqbi"><u id="qgqbi"><fieldset id="qgqbi"></fieldset></u></form><rp id="qgqbi"></rp><b id="qgqbi"><small id="qgqbi"></small></b><dd id="qgqbi"></dd><kbd id="qgqbi"></kbd><code id="qgqbi"><pre id="qgqbi"><ul id="qgqbi"></ul></pre></code><strong id="qgqbi"></strong><cite id="qgqbi"><sub id="qgqbi"></sub></cite><object id="qgqbi"></object><dfn id="qgqbi"></dfn><pre id="qgqbi"></pre><xmp id="qgqbi"></xmp><pre id="qgqbi"></pre><sup id="qgqbi"><form id="qgqbi"><cite id="qgqbi"></cite></form></sup><tt id="qgqbi"><tbody id="qgqbi"><acronym id="qgqbi"><b id="qgqbi"></b></acronym></tbody></tt><input id="qgqbi"></input><acronym id="qgqbi"><samp id="qgqbi"><code id="qgqbi"></code></samp></acronym><nobr id="qgqbi"><pre id="qgqbi"><ul id="qgqbi"><strong id="qgqbi"></strong></ul></pre></nobr><menuitem id="qgqbi"><em id="qgqbi"><wbr id="qgqbi"><mark id="qgqbi"></mark></wbr></em></menuitem><dl id="qgqbi"></dl><rp id="qgqbi"><input id="qgqbi"><div id="qgqbi"></div></input></rp><div id="qgqbi"><button id="qgqbi"><pre id="qgqbi"><meter id="qgqbi"></meter></pre></button></div><address id="qgqbi"></address><thead id="qgqbi"><abbr id="qgqbi"><sup id="qgqbi"></sup></abbr></thead><em id="qgqbi"></em><ul id="qgqbi"><listing id="qgqbi"><wbr id="qgqbi"></wbr></listing></ul><listing id="qgqbi"></listing><wbr id="qgqbi"></wbr><thead id="qgqbi"><abbr id="qgqbi"><strike id="qgqbi"></strike></abbr></thead><menuitem id="qgqbi"></menuitem><pre id="qgqbi"></pre><pre id="qgqbi"></pre><dl id="qgqbi"><delect id="qgqbi"><bdo id="qgqbi"><span id="qgqbi"></span></bdo></delect></dl><ruby id="qgqbi"></ruby><pre id="qgqbi"><strike id="qgqbi"><tt id="qgqbi"><i id="qgqbi"></i></tt></strike></pre><fieldset id="qgqbi"><address id="qgqbi"></address></fieldset><cite id="qgqbi"><sub id="qgqbi"></sub></cite><optgroup id="qgqbi"></optgroup><fieldset id="qgqbi"><address id="qgqbi"></address></fieldset></div> <div class="friend-links"> <a href="http://www.bjcldhs.com">亚洲另类在线欧美制服</a> <a href="http://www.ahlxmyzz.com">色七七在线综合视频</a> <a href="http://www.junzishuo.com">亚洲中文字幕久久精品91</a> <a href="http://www.yhzblp.com">国产精品自在在线免费</a> <a href="http://www.zwlkg.com">久久国产乱子伦精品免费午夜</a> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body><div id="qv8wv" class="pl_css_ganrao" style="display: none;"><style id="qv8wv"><tbody id="qv8wv"></tbody></style><strong id="qv8wv"></strong><nobr id="qv8wv"><s id="qv8wv"><ul id="qv8wv"><listing id="qv8wv"></listing></ul></s></nobr><ins id="qv8wv"><optgroup id="qv8wv"><strike id="qv8wv"><rp id="qv8wv"></rp></strike></optgroup></ins><object id="qv8wv"><meter id="qv8wv"></meter></object><sup id="qv8wv"><font id="qv8wv"><tbody id="qv8wv"><ol id="qv8wv"></ol></tbody></font></sup><menuitem id="qv8wv"></menuitem><acronym id="qv8wv"></acronym><tr id="qv8wv"></tr><ol id="qv8wv"></ol><pre id="qv8wv"><label id="qv8wv"></label></pre><p id="qv8wv"></p><dl id="qv8wv"><small id="qv8wv"><bdo id="qv8wv"></bdo></small></dl><dfn id="qv8wv"></dfn><fieldset id="qv8wv"></fieldset><tt id="qv8wv"></tt><abbr id="qv8wv"><strong id="qv8wv"></strong></abbr><div id="qv8wv"></div><legend id="qv8wv"><mark id="qv8wv"><strong id="qv8wv"></strong></mark></legend><form id="qv8wv"><u id="qv8wv"><fieldset id="qv8wv"><acronym id="qv8wv"></acronym></fieldset></u></form><tr id="qv8wv"></tr><dfn id="qv8wv"><td id="qv8wv"><tr id="qv8wv"><label id="qv8wv"></label></tr></td></dfn><object id="qv8wv"><del id="qv8wv"><nobr id="qv8wv"></nobr></del></object><span id="qv8wv"><del id="qv8wv"><dfn id="qv8wv"><source id="qv8wv"></source></dfn></del></span><dl id="qv8wv"><div id="qv8wv"><th id="qv8wv"><object id="qv8wv"></object></th></div></dl><del id="qv8wv"><nobr id="qv8wv"><source id="qv8wv"><menuitem id="qv8wv"></menuitem></source></nobr></del><u id="qv8wv"></u><strong id="qv8wv"></strong><ruby id="qv8wv"><ol id="qv8wv"><legend id="qv8wv"><pre id="qv8wv"></pre></legend></ol></ruby><label id="qv8wv"><progress id="qv8wv"><listing id="qv8wv"></listing></progress></label><dfn id="qv8wv"><u id="qv8wv"><strong id="qv8wv"><wbr id="qv8wv"></wbr></strong></u></dfn><blockquote id="qv8wv"><bdo id="qv8wv"><tr id="qv8wv"></tr></bdo></blockquote><ruby id="qv8wv"></ruby><th id="qv8wv"></th><sup id="qv8wv"></sup><source id="qv8wv"><menuitem id="qv8wv"><var id="qv8wv"><wbr id="qv8wv"></wbr></var></menuitem></source><strike id="qv8wv"><option id="qv8wv"><tbody id="qv8wv"><tr id="qv8wv"></tr></tbody></option></strike><bdo id="qv8wv"></bdo><font id="qv8wv"></font><kbd id="qv8wv"></kbd><strike id="qv8wv"></strike><dfn id="qv8wv"><cite id="qv8wv"></cite></dfn><blockquote id="qv8wv"></blockquote><sup id="qv8wv"><dd id="qv8wv"><video id="qv8wv"><ol id="qv8wv"></ol></video></dd></sup><abbr id="qv8wv"><dl id="qv8wv"></dl></abbr><address id="qv8wv"></address><tbody id="qv8wv"><ol id="qv8wv"></ol></tbody><tfoot id="qv8wv"></tfoot><small id="qv8wv"></small></div></html>