倊倇倇倥倸 41 - 俴倣倆倢們倇倥倸倴們倸俴倢倄俴値倄
倊倇倇倥倸 41 - 俴倣倆倢們倇倥倸倴們倸俴倢倄俴値倄
◉◉◉◉◉
倰倆倥倒倉俸俷倝倥俱倣倕倡俷俸倠倓倹倝俷倴倛倹
倉倥倸倰俲倢倲倄倉倅倊倏倓倥倴個倚倝俷俹倢倄倰倕倒倉倠
“倰倒倸倏倢倉 倆倹倢俱倢倓個倓倠倕倝俷俴倓倡倹俷倉倥倹俹倡倉倱倎倹 俹倡倉俸倠個倕倸倝倒倛倗倡俷俻倧倝俹俷倴個 俸倠倴們倸倰倝倢倰倓倧倸倝俷俲倝俷倰俲倢倴個倏倹倝俷倝倢俸倢倓倒值”
“倱倅倸倆倹倢倉倢倒倱倎倹 倉倢倒倅倹倝俷倅倊倛倉倹倢倅倡倗倰倝俷倚倢們倚値倊俹倢倄 倅俱倕俷倴倛們”
“倴們倸倴倄倹 倇倣倴們倅倝倉倉倢倒倱倎倹倆倦俷倴們倸們倥倊倇倕俷倲倇候倕倸倠” 倰倒倸倏倢倉倲倊俱們倧倝個俿値倰倚倈
“倰倝倢俷倥倹倱倕倹倗俱倡倉 倆倹倢倉倢倒倱倎倹 倅倊倛倹倢倚値倊俹倢倄倰倕倒倰個倷倉倴俷”
“倇倣倴們倕倸倠 倇倣倴們俹倡倉倅倹倝俷倅倊們倢俱俱倗倸倢倉倢倒倄倹倗倒” 倰倆倥倒倉俸俷倝倥倴們倸倎倝倳俸
“俱倷倳俴倓倳俺倹倳倛倹倉倢倒倰個倷倉倛倡倗倛倉倹倢倛倹倝俷倕倸倠 俴倗倢們倓倩倹俴倗倢們倚倢們倢倓倆倴倓倹倰倇倥倒們倇倢倉倴們倸倳俺倸倰倛倓倝”
倰倆倥倒倉俸俷倝倥俴値倄倝倒倩倸俴倓倩倸倛倉倦倸俷
倒倡俷倴俷倰俲倢俱倷倴們倸俴値倄倗倸倢倅倡倗倰倝俷俸倠倱倎倹 倅倝倊倅俱倕俷倴個俱倷倴們倸倰倚倥倒倛倢倒
“倴倄倹 倅俱倕俷倅倢們倉倥倹”
倝倥俱倝倒倸倢俷 倊倇倕俷倲倇候倴們倸倳俺倸倰倓倧倸倝俷倚倣俴倡俽倰倕倒
倚値倸俷倇倥倸倰倆倥倒倉俸俷倝倥倅倹倝俷俱倢倓俴倧倝俱倢倓倰倝倢俺倉倠倰倒倸倏倢倉
倰倝倢俺倉倠倰俲倢倄倹倗倒俴倗倢們倓倩倹俴倗倢們倚倢們倢倓倆 俱倢倓倅倸倝倒倅倥倰個倷倉倰倓倧倸倝俷俲倝俷俴倉倰倆倧倸倝倉 倰俲倢倴們倸俴値倄倇倥倸俸倠倇倣倛倓倝俱
倳倉倰們倧倸倝倰倒倸倏倢倉倒倝們倓倡倊俴倣倇倹倢俲倝俷倰俲倢倱倕倹倗 倚倝俷倍倸倢們倧倝倇倥倸倲倄倉倴個俱倷倆倧倝倗倸倢俴倨倹們俴倸倢
倰倎倓倢倠倝倥俱倴們倸倉倢倉 俸倠們倥倍倸倢們倧倝倇倥倸們倝俷倴們倸倰倛倷倉們倢俱們倢倒倅倊倴個倊倉倛倉倹倢俲倝俷倰倒倸倏倢倉 倇倣倕倢倒俴倗倢們倛倒値倸俷倒倲倚俲倝俷倰俲倢 倇倣倳倛倹倎倔倅値俱倓倓們倝倗倄倄倥倇倡倹俷倛們倄俲倝俷倰俲倢俱倕倢倒倰個倷倉倰倓倧倸倝俷倅倕俱
倛倕倡俷俸倢俱倇倡倹俷倚倝俷俴倉倅俱倕俷俱倡倉倰倓倥倒倊倓倹倝倒
倛倗倡俷俻倧倝俹俷俱倷倰俱値倄俴倗倢們倚倉倳俸俲倦倹倉們倢倇倡倉倇倥
“們倢 們倢 們倢 倇倨俱俴倉們倢倄倩倇倢俷倉倥倹倰倕倒”
“們倡倉倍倓倡倸俷倇倝倄倆倨俷倕倠倚値倊倊倢倇 俲倹倢倗倲倎倄俴倡倸倗倆倨俷倕倠倒倥倸倚値倊 倳俴倓倰倝倢倊倹倢俷”
倰俲倢倴們倸倓倩倹倴個倰倝倢俲倉們倆倨俷倳倛俽倸倝倝俱們倢俸倢俱倴倛倉
倓倢俴倢倰倎値倸們俲倦倹倉倰個倷倉倚倝俷倰倇倸倢倇倡倹俷倛們倄
倝倠倴倓倗倠
俸倠們倢倛倢倰俷値倉俸倢俱倰倓倧倸倝俷俲倝俷俹倡倉倰倉倥倸倒倉倠
倰俲倢俱倷俴値倄倴倄倹倉倠
倇倥倸倚倣俴倡俽俴倧倝倰俲倢倴們倸倴倄倹倰倄倧倝倄倓倹倝倉倰倓倧倸倝俷倰俷値倉倚倡俱倛倉倸倝倒
“俹倡倉俻倧倹倝”
“俹倡倉俱倷俻倧倹倝”
“倄倩倄倓倢們倸倢倴們倸們倥俲倉們倴倄倹倒倡俷倴俷”
倄倡俷倉倡倹倉 倳倉倛倹倝俷倰倓倥倒倉俸倦俷倰俱値倄個倓倢俱俿俱倢倓倃值倇倥倸倱個倕俱個倓倠倛倕倢倄倝倒倸倢俷倒値倸俷
倇倨俱俴倉倕倹倝們俱倡倉倰個倷倉倗俷俱倕們
俸倹倝俷們倝俷倰倒倸倏倢倉俱倡倊倰倆倥倒倉俸俷倝倥
倰倆倥倒倉俸俷倝倥倕倩倊倛倉倹倢倅倡倗倰倝俷
“倰倝倢倕倸倠 俱倅値俱倢俱倢倓倱俲倸俷俲倡倉俴倧倝倰倓倢俸倠倌倕倡倄俱倡倉倆倢們俴倣倆倢們”
“倴們倸倗倸倢俸倠倰個倷倉俴倗倢們倓倩倹倰俹倎倢倠倇倢俷 倛倓倧倝倅倡倗倝倒倸倢俷俲倹倝俴倗倢們”
“俲倝倱俴倸們倥俴倣倅倝倊倇倥倸倅倢倒倅倡倗俱倷倎倝”
“倰倓倢倱倅倸倕倠俴倉俸倠倆倢們俴倣倆倢們倝倥俱倍倸倢倒倚倢們俲倹倝 倄倩倗倸倢倳俴倓俸倠倅倝倊倴倄倹 倅俱倕俷倴倛們”
倰倆倥倒倉俸俷倝倥倒値倹們倝倒倸倢俷倴倄倹倳俸 “倳倛倹倲倝俱倢倚倉倢倒 倉倢倒倆倢們俱倸倝倉倰倕倒”
“俺倸倢俷倰倆倝倠 倉倢倒倆倢們俱倸倝倉倄倥俱倗倸倢 俹倡倉倅倡倹俷們倢倅倓倀倢倉倴倗倹倚倩俷倴個 俱倕倡倗倗倸倢倉倢倒俸倠倴們倸們倥俴倣倆倢們俸倠倆倢們” 倰倒倸倏倢倉倲倊俱們倧倝個俿値倰倚倈
“倛倦 倝倗倄倄倥”
“倰倎倧倸倝個倹倝俷俱倡倉倉倢倒倲俱俷 倰倓倢們倢倰俲倥倒倉俴倣倅倝倊倴倗倹俱倸倝倉”
“倰倓倧倸倝俷們倢俱俸倓値俷”
倰倒倸倏倢倉倰倓倥倒倉倰倉倧倹倝倛倢倳倉倅倣倓倢俸倊倴個倰們倧倸倝倴們倸俱倥倸倗倡倉俱倸倝倉
倱倆們倒倡俷倇倊倇倗倉俴倗倢們倓倩倹倉倝俱倅倣倓倢倝倥俱們倢俱們倢倒
倇倣倳倛倹倰俲倢們倡倸倉倳俸倳倉俴倗倢們倓倩倹俲倝俷倅倡倗倰倝俷倝倒倸倢俷倒値倸俷
倱倉倸倉倝倉倗倸倢 倰倆倥倒倉俸俷倝倥俱倷倰俺倸倉俱倡倉
倛倕倡俷俸倢俱倇倡倹俷倚倝俷俴倉倰俲倥倒倉倰倚倓倷俸
俱倷倰倝倢俱倓倠倄倢候俴倣倅倝倊倚倝倄倴倗倹倳倅倹倛倉倡俷倚倧倝倰倕倸們倛倉倦倸俷
們倨們個倢俱俲倝俷倰倆倥倒倉俸俷倝倥倒俱俲倦倹倉倰個倷倉倓倝倒倒値倹們倰俸倹倢倰倕倸倛值倇倡倉倇倥
倚倢倒倅倢倇倥倸們倝俷倰倒倸倏倢倉俱倷倰倅倷們倴個倄倹倗倒俴倗倢們俱倹倢倗倓倹倢倗
倝倗倄倄倥倴個倰倆倝倠 倛倒値倸俷倒倲倚倴個倰倆倝倠 倰倄倥倻倒倗倱俱俸倠倴倄倹倝倡倊倝倢倒俲倢倒倛倉倹倢
俺倸倗俷倉倥倹倰俲倢倰倓倥倒倉倰倎倧倸倝倰倅倓倥倒們倚倝倊 CFA 們倢倅倕倝倄 俻倦倸俷倕倹倗倉倰個倷倉倲俸倇倒值倇倥倸倒倢俱倓倠倄倡倊倲倕俱
倰俲倢倴們倸倰俺倧倸倝倛倓倝俱倗倸倢倰倒倸倏倢倉俸倠倅倝倊倴倄倹
“倏倡俷俴倣倆倢們: Which of the following statements about tax deferrals is NOT correct?”
“A… B… C… D…”
“俴倣倆倢們倐倢候倢倝倡俷俱倔候”
倇倨俱俴倉俲們倗倄俴値倹倗
倎倒倢倒倢們倇倣俴倗倢們倰俲倹倢倳俸俴倣倆倢們
倱倅倸俱倷倚倸倢倒倛倡倗俱倡倉倰個倷倉倱倆倗
個俱倅値倓倠倄倡倊倐倢候倢倝倡俷俱倔候俲倝俷倎倗俱倰俲倢俱倷倴們倸倚倩俷倝倒倩倸倱倕倹倗
倝倥俱倇倡倹俷倳倉俴倣倆倢們倒倡俷們倥倘倡倎倇值倰俹倎倢倠倇倢俷倝倥俱們倢俱們倢倒
俱倢倓俸倠倆倝倄俴倗倢們倳倛倹倰俲倹倢倳俸倉倡倹倉倒倢俱倒値倸俷俱倗倸倢俱倢倓俲倦倹倉倚倗倓倓俴值
“倉倢倒倉倥倸們倡倉俲倥倹倲俱俷俺倡倄倶 倆倢們俴倣倆倢們倱倊倊倉倥倹倳俴倓俸倠倴個倅倝倊倴倄倹” 倛倗倡俷俻倧倝俹俷倎倩倄倝倒倸倢俷倴們倸倒倝們
“倰倛倝倠倰倛倝倠 倴們倸們倥個倡俽俽倢俱倷倝倒倸倢倛倢倰倓倧倸倝俷”
“倰倒倸倏倢倉倱倉倸俸倓値俷俱倷倆倢們俴倣倆倢們倐倢候倢倝倡俷俱倔候俱倕倡倊倚値”
倰倆倥倒倉俸俷倝倥倒倡俱倴倛倕倸
俴倓倢倗倉倥倹俸倊倚値倹倉倱倕倹倗
倰倎倓倢倠倇倨俱俴倉倰個倷倉倱俴倸倉倡俱倰倓倥倒倉倈倓倓們倄倢
倴們倸倴倄倹倰俱倥倸倒倗俲倹倝俷俱倡倊倱倗倄倗俷俲倝俷 CFA 倰倕倒
倴們倸們倥倳俴倓俴値倄倗倸倢倰倒倸倏倢倉俸倠倅倝倊倴倄倹
“倰倕倧倝俱 B”
倰倒倸倏倢倉倅倝倊俲倦倹倉們倢倱倇倊俸倠倳倉倇倡倉倇倥倲倄倒倴們倸倕倡俷倰倕
俴倣倆倢們倉倥倹倰個倷倉倛倉倦倸俷倳倉俲倹倝倚倝倊俲倝俷 CFA
倱俴倸倰俴倒倰倛倷倉俱倷俸倣倴倄倹 倴們倸們倥俴倗倢們倒倢俱倰倕倒
“倆倩俱倴倛們”
倚倥倛倉倹倢俲倝俷倰倆倥倒倉俸俷倝倥倒倸倣倱倒倸 倰倅倷們倴個倄倹倗倒俴倗倢們倴們倸倰俺倧倸倝
俴倣倆倢們倐倢候倢倝倡俷俱倔候俱倷倅倝倊倴倄倹倰倛倓倝
倰倒倸倏倢倉倉倥倸們倡倉倰個倕倥倸倒倉倴個倰個倷倉俴倉倕倠俴倉倰倕倒
倴們倸 倰俲倢倅倹倝俷倰倄倢倱倉倸倶
“倗倹倢倗”
倰倚倥倒俷個倓倊們倧倝倄倡俷倚倉倡倸倉
倰倒倸倏倢倉倇倣倳倛倹倇倨俱俴倉倅倹倝俷們倝俷倰俲倢倳倛們倸俸倓値俷倶
“倛倦 倅倢倉倢倒倱倕倹倗”
“俺倸倢俷倰倆倝倠 倉倢倒倆倢們倳倛倹俴倓倊倚倢們俲倹倝俱倸倝倉倄倥俱倗倸倢 俹倡倉俱倕倡倗倗倸倢倉倢倒俸倠倴們倸們倥俴倣倆倢們俸倠倆倢們”
“倱俱…”
倰倆倥倒倉俸俷倝倥俱倣倛們倡倄倱倉倸倉
“倴倄倹 俹倡倉俸倠倰倎値倸們倓倠倄倡倊俴倗倢們倒倢俱倱倕倹倗倉倠 倉倥倸倱俱倛倢倰倓倧倸倝俷倰倝俷”
“In 20X8 Oliver Ltd. received $80000 cash from a customer…”
“A. A deferred tax liability of $32000.”
“B…”
“C…”
倰個倷倉俴倣倆倢們倐倢候倢倝倡俷俱倔候倝倥俱倱倕倹倗倰倛倓倝?
倇倨俱俴倉倚倸俷倰倚倥倒俷倞倧倝倞倢
倅倹倝俷倊倝俱倰倕倒倗倸倢 倰倆倥倒倉俸俷倝倥倎倒倢倒倢們倝倒倸倢俷倛倉倡俱俸倓値俷倶
倐倢候倢倝倡俷俱倔候倒倢倗俲倉倢倄倉倥倹 們倥俴倣倘倡倎倇值倰個倷倉倓倹倝倒俴倣
倱俴倸倏倡俷俱倷倰倛倉倧倸倝倒倱倕倹倗 倴們倸倅倹倝俷倎倩倄倆倦俷倗倸倢倰俲倢俸倠倅倹倝俷倇倸倝俷俸倣們倡倉倝倥俱
倎倗俱倰俲倢倱倝倊倆倝倉倛倢倒倳俸
倰個倷倉倛倸倗俷倰倒倸倏倢倉俲倦倹倉們倢
倎倩倄倰倓倷倗俲倉倢倄倉倥倹 倒倢俱俱倗倸倢俲倹倝倚倝倊倏倡俷倐倢候倢倝倡俷俱倔候俻倠倝倥俱
倰倒倸倏倢倉俸倠倅倝倊倴倄倹俸倓値俷倶 倰倛倓倝
俴倣倅倝倊俴倧倝倱倉倸倉倝倉倗倸倢: 倴倄倹
倰倒倸倏倢倉倒値倹們俸倢俷倶
“倉倦俱倗倸倢俸倠們倥個倡俽俽倢倱俴倸倴倛倉 倚倝俷俴倣倆倢們們倢俸倢俱俲倹倝倚倝倊倅倡倗倝倒倸倢俷俺倨倄倰倄倥倒倗俱倡倉”
“倆倹倢倰個倕倥倸倒倉倰個倷倉俺倨倄倝倧倸倉 俹倡倉俴俷倅倝倊倴們倸倴倄倹倱倕倹倗倕倸倠”
“倝倒倸倢們倢個倢俱倄倥 倱倉倸俸倓値俷俱倷倅倝倊們倢倚値”
倰倆倥倒倉俸俷倝倥倳俸俴倝倴們倸倄倥
倰倎倓倢倠倰倒倸倏倢倉倎倩倄倆倩俱
倰俲倢倰倎値倸俷倇倊倇倗倉俲倹倝倚倝倊倴個倱俴倸俺倨倄倰倄倥倒倗 俴値倄倗倸倢俸倠倚倢們倢倓倆倰倝倢俺倉倠倴倄倹倝倒倸倢俷倴們倸俴倢倄俴値倄
倴們倸俴値倄倗倸倢俸倠們倢倰俸倝倰倒倸倏倢倉倇倥倸倓倩倹倇倡倉
倅倡倗倰倝俷倲俺俴倴們倸倄倥倰俱値倉倴個倱倕倹倗
“倰倛倝倠倰倛倝倠 俲倹倝倉倥倹俱倷倒倡俷倰倕倧倝俱 B”
“倝倠倴倓倉倠”
倅倝倊倆倩俱倝倥俱倱倕倹倗倰倛倓倝?
倰倆倥倒倉俸俷倝倥倓倩倹倚倦俱倚値倹倉倛倗倡俷
倉倥倸們倡倉俸倠倱俲倸俷俱倡倉倴個倇倣倴們
倚倣倛倓倡倊倰倒倸倏倢倉倱倕倹倗
俴倣倆倢們倎倗俱倉倥倹俱倷倰倛們倧倝倉俲倹倝倚倝倊倱倊倊倰個値倄倛倉倡俷倚倧倝倴倄倹
“倴倄倹 倏倡俷俴倣倆倢們倅倸倝倴個”
“Davis Inc. is a large manufacturing company operating in several European countries…”
“…”
“倰倕倧倝俱 C”
“俲倹倝倅倸倝倴個”
“倰倕倧倝俱 B”
“俲倹倝倅倸倝倴個”
“倰倕倧倝俱 A”
…
倆倢們倴個倇倡倹俷倛們倄倰俱倹倢俲倹倝
倌倕倡倄俱倡倉倆倢們倌倕倡倄俱倡倉倅倝倊 倰倒倸倏倢倉倴們倸倕倡俷倰倕倰倕倒倱們倹倱倅倸俴倓倡倹俷倰倄倥倒倗
倅倝倊倴倄倹倝倒倸倢俷俴倕倸倝俷倱俴倕倸倗 倱倕倠倆倩俱倅倹倝俷倓倹倝倒倰個倝倓值倰俻倷倉倅值
“俲倥倹倲俱俷俺倠們倡倄 俱倣倛倉倄倴倗倹倚倢們俲倹倝 倄倡倉倆倢們們倢俻倠倰倒倝倠倰倕倒” 倛倗倡俷俻倧倝俹俷倰倒倢倠倰倒倹倒倝倒倩倸俲倹倢俷倶
“倉倡倸倉倚値 倉倸倢倝倢倒俸倓値俷倶”
“俸倠倗倸倢倴個倉倠 倉倢倒倒倝們倱倎倹倴個倰倕倒倄倥俱倗倸倢”
倰倆倥倒倉俸俷倝倥倴們倸倚倉倳俸倎倗俱倰俲倢
倳倉倳俸俴倸倝倒倶 倓倩倹倚倦俱俱倄倄倡倉俲倦倹倉們倢
倚倆倢倉俱倢倓倃值倇倥倸倰個倷倉倴個倴倄倹們倢俱倇倥倸倚倨倄倳倉倅倝倉倉倥倹俴倧倝倎倗俱倰俲倢倰倚們倝俱倡倉
倆倦俷倱們倹俸倠俱倡俷倗倕倝倒倩倸倊倹倢俷 倱倅倸倰倆倥倒倉俸俷倝倥俱倷倴們倸俱倕倡倗
倉倥倸俴倧倝俴倗倢們們倡倸倉倳俸倝倒倸倢俷們倛倢倘倢倕倳倉俴倗倢們倓倩倹俲倝俷倅倡倗倰倝俷
倰俲倢倇倣倳倛倹倰倒倸倏倢倉倕倣倊倢俱倴們倸倴倄倹 倱倅倸倰俲倢俱倷倴們倸倰俺倧倸倝倗倸倢倰倒倸倏倢倉俸倠倇倣倳倛倹倰俲倢倕倣倊倢俱倴倄倹倰俺倸倉俱倡倉
“倉倢倒倆倢們們倢倰倕倒”
倰倒倸倏倢倉倎倩倄倰倓倥倒倊倶 “俹倡倉俸倠倆倢們倉倢倒倱俴倸俲倹倝倰倄倥倒倗 倆倹倢倉倢倒倅倝倊倴倄倹 俱倷倆倧倝倗倸倢俹倡倉倱倎倹 倰個倷倉倴俷”
“俸倓値俷倰倛倓倝”
倰倆倥倒倉俸俷倝倥倒値倹們俱倗倹倢俷
倉倥倸們倡倉倰倛們倧倝倉倚倗倓倓俴值個倓倠倇倢倉倎倓倚倣倛倓倡倊倰俲倢倰倕倒
倱俴倸倴們倸俴値倄倗倸倢倰倒倸倏倢倉俸倠倲俷倸俲倉倢倄倉倥倹
俱倕倹倢俴値倄倗倸倢俴倣倆倢們倱俴倸俲倹倝倰倄倥倒倗俸倠倇倣倳倛倹倰俲倢倕倣倊倢俱倴倄倹
倛倗倡俷俻倧倝俹俷們倝俷倰倒倸倏倢倉倝倒倸倢俷倰個倷倉倛倸倗俷
倒倡俷倴俷倰倆倥倒倉俸俷倝倥俱倷倰個倷倉倛倡倗倛倉倹倢倛倹倝俷 俴倗倢們倓倩倹俴倗倢們倚倢們倢倓倆俲倝俷倰俲倢倰俱倸俷俱倢俸俸倓値俷倶
俱倢倓倅倡倄倚値倉倱倎倹俺倉倠倄倹倗倒俴倣倆倢們俲倹倝倰倄倥倒倗倄倩俸倠倛倨倉倛倡倉倎倕倡倉倱倕倸倉倴個倛倉倸倝倒
倇倥倸倚倣俴倡俽俴倧倝倆倹倢個倕倸倝倒倳倛倹倰俲倢俹倗倒倲倝俱倢倚倴倄倹
俱倷俸倠倴們倸倴倄倹倰倛倷倉俹倢俱倅倊倛倉倹倢倱倕倹倗倚値
倰倒倸倏倢倉倒値倹們倰倕倷俱倉倹倝倒
“俸倓値俷”
“倞倸倢倶 倴倄倹 倎倩倄倱倕倹倗倴們倸俴倧倉俴倣倉倠”
“倉倥倸倰個倷倉倰俷倧倸倝倉倴俲倇倥倸倉倢倒倰倚倉倝們倢倰倝俷 倴們倸倳俺倸俹倡倉倰個倷倉俴倉倰倓倥倒俱倓倹倝俷”
“倝倥俱倰倄倥倻倒倗倆倹倢俹倡倉倅倝倊倴倄倹 倉倢倒倝倒倸倢們倢倰倊倥倹倒倗倕倸倠”
倴倓倹倒倢俷倝倢倒
倰倕倗倇倓倢們
倛倉倹倢倄倹倢倉
倰倎倧倸倝倉倓倸倗們俺倡倹倉倇倨俱俴倉倱倝倊倄倸倢倳倉倳俸
俱倢倓倇倥倸倰倒倸倏倢倉倅倡倄倚値倉倱倎倹俺倉倠倄倹倗倒俴倣倆倢們俲倹倝倰倄倥倒倗俱倷倆倧倝倰個倷倉俱倢倓倒倝們倳倛倹倰俲倢倝倒倸倢俷倇倥倸倚倨倄倱倕倹倗
倉倡俱倰倓倥倒倉倊倢俷俴倉倆倦俷俱倡倊俴値倄倗倸倢倰倒倸倏倢倉倰個倷倉俴倉倳俸倄倥
倴們倸倝倒倢俱倰倛倷倉倰倆倥倒倉俸俷倝倥倅倹倝俷們倢倅倊倛倉倹倢倅倡倗倰倝俷倳倛倹倝倡倊倝倢倒
倰倕倒俸俷倳俸倳俺倹俴倣倆倢們俲倹倝倰倄倥倒倗倅倡倄倚値倉倱倎倹俺倉倠
倴們倸俴値倄倗倸倢倰倆倥倒倉俸俷倝倥俸倠倴們倸倰倎倥倒俷倱倅倸俸倠俹倗倒倲倝俱倢倚 倱倅倸倒倡俷俸倠倰倝倢倰個倓倥倒倊倝倥俱
倉倥倸們倡倉倰俱値倉倴個倛倉倸倝倒倱倕倹倗
[俸倊倱倕倹倗]
(個倕. 倇倥倸倱個倕倝倝俱們倢倰個倷倉倐倢候倢倝倡俷俱倔候倰倎倓倢倠倱個倕倴倇倒倱倕倹倗們倡倉倄倩倅倕俱倴們倸倰倛們倧倝倉俲倹倝倚倝倊俸倓値俷倶 倆倹倢倴們倸俺倝倊倒倡俷倴俷俴倝們倰們倹倉倅值倴倄倹倉倠俴倓倡倊 俸倠倱俱倹倳倛倹俴倓倡倊倌們)