实务问答小结含历年考题.docVIP

蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄衿肃膂蒃蕿袆肈蒂蚁肁肄蒁袃袄莃蒀薃膀艿葿蚅羂膅蒈螇膈肁蒈袀羁荿薇蕿螃芅薆蚂罿膁薅螄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄薁薀肄肀蚀蚃袇莈虿螅肂芄蚈羇袅芀蚇蚇膀膆芄蝿羃肂芃袁腿莁节薁羁芇芁蚃膇膃莀螆羀聿莀袈螃莈荿薈羈莄莈螀螁芀莇袂肆膆莆薂衿肂莅蚄肅莀莄螇袇芆蒄