<rp id="hntkt"></rp>
  • 权责发生制论文 关于权责发生制论文范文参考资料

    本文关于权责发生制论文范文,可以做为相关论文参考文献,与写作提纲思路参考。

    权责发生制政府综合财务报告试编分析和

    摘 要:文章阐述了政府财务综合报告的重要性,以及引入权责发生制的意义.分析了权责发生制下政府综合财务报告试编现状,指出了主体认定、内部调整和抵销、固定资产计量几个方面存在的问题和障碍,并有针对性的给出了建议和对策.

    关键词:权责发生制 政府综合财务报告 现状思考

    一、概述

    长期以来,在企业的会计核算中,权责发生制早已被广泛的采纳和运用.而在世界各国政府的会计核算中,收付实现制有着较多的应用.随着经济的发展和政府管理职能的转变,传统的收付实现制度难以适应当前政府资产管理的需求,存在着一定的滞后性和局限性.权责发生制的引入,使得政府的综合财务报告能够更加全面的反映资产负债、成本费用、以及运营状况等方面的情况.不仅能够让公众更加公开透明的了解政府的财政信息,还为决策者提供了更加真实可靠的信息.有助于财政风险的防范、政府财务管理水平的提高,实现更加精细化的财政管理,促进服务型政府的建立.

    二、权责发生制下政府综合财务报告试编现状

    以收付实现制为基础的预算会计制度,能够对政府的财政预算收支情况进行核算,却无法完整的反映资产负债、成本费用和债务情况,难以有效的记录和评价政府的财务信息.为此,我国政府加大了政府会计制度的改革,努力将财务报告制度逐步完善,并对《预算法》进行了修改.权责发生制下的政府综合财务报告的试编工作,也已于2010年正式启动.从政策、法律等多渠道着手,在实践的过程中积累了一定的经验.

    从报表的数据来源来看,主要由两个层面构成,即财政层面和部门层面.基层单位的数据先汇总至部门,经过部门汇总后再报送财政,最终的政府财务报告由财政部门负责完成.在政府的财务报告中,包括了合并财务报表、政府财务报表附注、政府财政经济状况、以及政府财政财务管理情况.在编制的过程中,会计确认基础所采用的方式,同时包含了权责发生制和收付实现制两种.收付实现制是日常核算的主要形式,而在年终则采用权责发生制,进行内部抵销、调整、转换有关数据而生成财务报表,从而形成最终的政府财务报告.

    三、存在的问题和障碍

    (一)主体认定困难

    报告范围的界定,其依据是政府财务报告的主体,也是建设服务型政府的关键所在.而在财务报告试编的过程中,主体范围的界定有着不同的方法,不仅包括了本级政府的财政,还包括了部分行政事业单位、国有企业、以及社会团体.任何一个预算单位,在作为记账主体的同时,也是报告主体.认定的范围广而模糊、且体制复杂,缺乏统一的会计核算基础,导致核算主体之间存在着较大的差异,从而增加了主体认定的难度.

    (二)内部调整和抵销不合理

    在权责发生制下,政府综合财务报告对有关数据进行了调整和转换,所生成的资产负债表、运营业绩表,客观的反映了政府的财政总体情况.内部调整需要增加或剔除一些不符合要求的事项,以避免报告编制结果产生内容方面的遗漏.而内部抵销则是将重复事项进行合并,以防止出现重复的内容.但在资产管理方面,固定资产的实际净值、投资形成的产权、投资资产的损益变动等情况往往难以反映.在债务管理方面,容易掩盖相关债务、形成隐性负债、弱化政府的风险意识,不利于经济的可持续发展.

    (三)固定资产计量难

    对于政府综合财务报告的试编来说,固定资产的确认和折旧,是工作中的一大难点.按照固定资产的类别划分,包括了一般性固定资产、公共基础设施,但实际操作的效果不佳.固定资产信息的来源渠道较多,缺乏专用的信息系,使得不同渠道的数据之间存在着一定的差异,难以全面反映政府的固定资产信息.由于政府固定资产的数量巨大,价值计量难以准确获取,加上缺乏统一的计提折旧标准,导致折旧测算工作有着较大的难度.

    四、建议和对策

    (一)确认政府财务报告主体

    政府财务报告主体的确定至关重要,需要参照受托责任法的要求,并结合目前的预算管理体制,对记账和报告的主体予以明确.以财务会计核算为依据,核算单位发生的会计事项,确定记账的主体.从财务报告出发,分析会计报表数据等财务信息,明确报告的主体.两种主体之间彼此紧密联系,报告主体的数据和信息来源于记账主体,并以此为依据作出相关决策.在政府的合并财务报表中,行政事业单位等核心层主体,应采用分项法予以并入.而国有企业和国有控股企业作为层的主体,则应并入其国有权益部分.

    (二)正确处理调整和抵消事项

    对于调整事项的处理,涉及到收入和支出的确认基础不一致、以及资产和负债的反映方式不一致两种情况.前者可以直接调整期间,而后者则需获取外部的数据,并选择适宜的调整事项报表种类.对于内部抵销事项的处理,既可以先抵再合,也可以先合再抵.在权责发生制核算方法中,抵销事项包括了政府内部的收入和支出、政府内部的借入和借出、以及政府内部的投资和参股三种类别.其报表类型也可分为四种,即财政总决算和相关报表的冲销、部门决算和基建决算的冲销、部门决算相关科目的冲销、以及基建决算相关科目的冲销.应当根据抵销事项的具体类别,合理选取报表的类型.

    (三)做好固定资产的认定和核算

    政府 固定资产的计量难问题,主要是由于认定难度大、核算标准不统一等原因而导致.做好固定资产的认定工作,需要借助于专业化的管理软件,进行统计报表的设计、录入和汇总,并加强数据的审核.参照《企业会计准则》,确定固定资产计提折旧的范围、基数和方法,制定预计使用年限、年折旧率、预计净残值率等参考标准.明确公共服务类固定资产的归属,采用不同的折旧测算方法,从而保证资产按核算的准确性.

    参考文献:

    [1]梁远平.试编权责发生制政府综合财务报告的重点、难点分析[J].科学咨询.2013(07)

    [2]戚艳霞.我国权责发生制政府综合财务报告试编工作分析和完善建议[J].财务和会计.2015(05)

    [3]冯任佳.关于建立权责发生制政府综合财务报告制度的思考[J].经济研究参考.2014(01)

    权责发生制论文范文结:

    大学硕士与本科权责发生制毕业论文开题报告范文和相关优秀学术职称论文参考文献资料下载,关于免费教你怎么写如何学做会计方面论文范文。

    网易彩票app

    <rp id="hntkt"></rp>
  • www.56011s.com | 159666y.com | xj001g.com | www.xjs8891.com | www.DF83.com | www.50052z.com | www.399130.com | zz1916.com | 50067b.com | www.hg123888.com | www.xpj778888.com | 3424t.com | 66662007.com | www.588112.com | www.65045.com | www.001hy.cc | 2158wx.com | 112r.net | www.214333.com | www.8350.vip | 6647q.com | 9659j.com | www.k88875.com | www.7033588.com | www.436298.com | www.570323.com | hgw2777.com | 50732.com | www.wns82.com | www.4102d.com | www.768997.com | 22117.com | 55818i.com | www.055888.com | www.ampj3436.com | meigaomei2017.com | 9101902.bet | www.88850z.com | www.469701.com | www.77996c.com | www.504277.com | 86068.com | www.nstar88.com | www.3157h.com | www.tx27.com | 2844s.com | www.77537k.com | www.07679v.com | www.349377.com | 3662c.com | www.4938z.com | 58801.com | www.458177.com | www.5522p.cc | 78117744.com | www.xpj775.com | www.pj56ii.com | 2019ii.cc | bbc51133.com | www.00618b.com | www.901021.com | 888559.com | www.am2220.com | www.34788b.com | 1389mm.com | 5077888.com | www.71071g.com | www.859505.com | 4488r.com | www.822822.com | www.36788s.com | 1675ee.com | www.hg2218.com | www.9187i.com | www.c145.vip | www.551727.com | 3890k.com | www.88606.com | www.11260.cc | 4289w.com | www.9196hg.com | www.czg2.com | 26119.com | www.5049j.com | www.613069.com | 5309.com | www.8080999f.com | r4255.com | www.0909v.com | www.033064.com | mf704.com | www.2078h.com | www.41518w.com | yqw998.com | www.pp8996.com | www.2875i.com | 4152v.com | www.1200msc.com | www.602266.com | 2824y.net | www.9570114.com | dl.hg258.in | www.g88998.com | www.105607.com | 11472222.com | www.4972x.com | www.055969.com | 50020033.com | www.54400q.com | 492dh.com | www.5001600.com | www.33588e.com | 454664.com | www.51365.com | 06385454.com | www.03bet8.com | 2820c.com | www.21365cc.com | www.34207.com | 4340j.com | www.sha0077.com | dfs234.com | www.05125b.com | www.976909.com | 2506w.com | www.0343m.com | 518cp-0.com | www.yk222a.com | 3222z.cc | www.01411.cc | 5437n.com | www.006087.com | www.596531.com | 6363ss.com | www.16878w.com | k62365.com | www.4809x.com | 5360q.com | www.y69096.com | 15a49.net | www.773678.com | 0332o.com | www.betwd2.com | www.210639.com | www.h7788s.com | www.814646.com | www.yh1088.com | www.2109g.com | 8827ccc.com | www.1666b.com | 00048t.com | www.93gj01.com | r86226.com | www.48330z.com | 1489a.com | www.81608m.com | 3846ss.com | www.88qiji.com | 4488bbb.com | www.120655.com | 22296beijin.com | www.35898b.com | b72227.com | www.5647q.com | 44882007.com | www.fl98.com | www.4972vv.com | www.328477.com | www.00057.com | 48452.com | www.sg8886.com | 66458f.com | www.4694a.com | 85698c.com | www.820016.com | 9659o.com | www.55717z.com | 73884.com | www.84499r.com | 55kk8331.com | www.622507.com | www.330099i.com | 8036a.com | www.2289msc.com | 47.uiuiii.cn | www.6889783.com | 9149s.com | www.868422.com | www.hg1668.com | pj677p.com | www.7415f.com | 56560524.com | www.71233g.com | jjfysc.com | www.529979.com | www.e23012.com | ude184.com | www.063801i.com | 0hga.com | www.566668.com | www.015647.com | 2222ht.net | www.087o.com | www.6033o.com | www.356477.com | www.223349.com | 1679abc.com | www.jzvip33.com | xpj668.com | www.178271.com | www.vip17.bet365zhongguo8.com | 36989d.com | www.9646i.com | www.280280.com | 9876blr.com | www.y80288.com | h8855.net | www.620477.com | www.03719c.com | 8547p.com | www.bet63.com | www.9374r.com | 500000379.com | www.5182889.com | 588iii.cc | www.302210.com | www.6666yh.com | 9339999o.com | www.040435.com | www.16181e.com | 72227.com | www.513061.com | www.99113y.com | baliren185.com | www.348499.com | www.5446tt.com | 39990044.com | 500000513.com | www.hg7833.com | www.hjc6522.com | 3559qqq.com | www.816069.com | www.6359.com | 66681n.com | www.606643.com | www.1196877.com | 923930.com | 299770.com | www.68365x.com | www.cr666.com | 8159hhh.cc | www.9928aa.com | www.gd3658.com | 7555e.com | www.281380.com | www.06387788.com | www.7380pp.com | pj8114.com | www.ch8900.com | www.wank3.com | 55885156.com | 3405mm.com | www.8299.cc | www.94675.com | 99111kk.com | 66115003.com | www.5091e.com | www.gd68199.com | 3245b.com | 3559uuu.com | www.32123l.com | www.7945k.com | 5589y.com | 9479c3.com | www.3991.cc | www.99113s.com | hg33382.com | 8381mm.com | www.595813.com | www.69567j.com | www.v771177.com | 365w.vip | 1705a.com | www.qucw.com | www.2848.com | www.330246.com | js802hd.com | t3405.com | www.966019.com | www.377666y.com | www.44msc.la | 3242t.com | 8448004.com | www.710230.com | www.52062h.com | www.ylg20000.com | 27878ll.com | dz316.com | www.57578a.com | www.50064q.com | www.4136n.com | www.7025w.com | hg7088.com | 4774b.com | www.628846.com | www.046161.com | www.063262.com | www.vns7828.com | 6556s.com | h14666.com | www.808523.com | www.99094l.com | www.a11133.com | www.35000.cc | 66772007.com | 7192004.com | 55331yy.com | www.715025.com | www.sx13997.com | www.7415gg.com | www.223aa.net | 5804j.com | 51133ii.com | 1775gg.com | www.193195.com | www.5091b.com | www.140086.com | www.55526j.com | www.88837y.com | xg6111.com | 23599f.com | 6150t.com | a997.com | www.549577.com | www.50026d.com | www.7920l.com | www.C6371.COM | www.22444100.com | www.alpk888.com | 3379a.com | 839555.com | 9103mm.com | 2677qqq.com | 8547kk.com | 3122t.com | www.2875m.com | www.5981v.com | www.405776.com | 2613i.com | bet3658806.com | haomenbo.com | 444144.com | 1js345.com | vipxinquan.com | www.514611.com | www.932779.com | www.8839q.com | www.07949.com | www.9822.am | www.704904.com | www.0636777.com | www.74849.com | www.jg6655.com | www.yl00222.com | www.yddc666.com | 888234.com | 9149a.com | 168cpcp.com | 8988q.com | q888.tw | 4018ff.com | mg6888.com | 4405.com | douguo.com | yk222.com | 6766yy.com | 7k7k.com | 85722.com | vipvip7777.com | 86811z.com | 4809p.com | hd6766.com | 59889w.com | 83377b.com | 500000371.com | vns8z.com | 22005003.com | www.hg0118.com | www.vns66999.com | www.7111s.com | www.am5544.com | www.hg486.com | www.h896.com | www.0082909.com | www.ns6677.com | www.172270.com | www.e526688.com | www.686102c.com | www.1108598.com | www.4546700.com | www.33074.com | www.66136000.com | www.3933b.cc | www.668566.com | www.288472.com | 2418t.com | j3410.com | ylzz1117.com | 3656ii.com | x3855.com | 9030u.com | www.pjbet666.com | www.143098.com | www.3846y.com | www.104665.com | www.9996yy.com | www.49956k.com | www.910336.com | www.81520a.com | 5443qq.com | 99567m.com | 4289q.com | zhcpxx.com | www.333133u.com | www.234677.com | www.4136a.com | www.42842810.com | www.qucp5.com | www.093827.com | 1665s.com | 99662007.com | 44ww8331.com | www.81849.com | www.c44ii.com | www.535081.com | www.76520s.com | www.701487.com | 111000rr.com | sha131.com | 2613t.com | www.718msc.com | www.twcp04.com | www.j98478.com | www.zfcp2.com | 4412.com | 463t8.com | 168cp-m.com | www.2061vv.com | www.00772a.com | www.7239b.com | www.452806.com | 53638888.cn | 2757q.com | www.hj200766.com | www.604886.com | www.21229.com | www.424770.com | wxylc98953.com | swin10.com | www.yh6118.com | www.rcw88.vip | www.?junzi8888.com | www.397750.com | 2019kk.cc | 3163.com | www.jlh01.com | www.8003xl.com | www.587244.com | 192929.com | 7935p.com | www.hg6880.com | www.5446aa.com | www.801876.com | 0208bb.com | feicai023.com | www.3335544.com | www.1358001.com | www.324577.com | 80892a.com | www.vns9984.com | www.00772x.com | www.66qxc.com | 2223890.com | mgm3242k.com | www.c1724.com | www.06500w.com | p6662019.com | 3122m.com | www.yinhe6.cc | www.52072s.com | 1105596.com | 33115ee.com | www.3033b.com | www.66376f.com | js654.com | 2883.com | www.tc8803.com | www.2373v.com | p888good.com | www.4759rr.com | www.28000l.com | www.cp8018.cc | 99995309.com | www.655666h.com | www.087e.com | 91019q.com | 4395599.com | www.wwwbscp8.com | www.896950.com | 99973.com | www.66930022.com | www.aobo196.com | 3305596.com | 500000313.com | www.6669ylg.com | www.558413.com | 88993r.com | www.70850.com | www.6611e.cc | 8547p.com | www.1340o.com | www.77801p.com | 4433634.com | www.20909o.com | www.80032266.com | ff555i.com | www.pj2026.com | www.70669c.com | 3089t.com | 20204.com | www.3421h.com | 33432p.com | 00778p.com | www.86339g.com | 9103dd.com | www.hg9092.com | www.win1231.com | 3788p.com | www.39695v.com | www.32365.Com | 4165f.com | www.x111888.com | www.gock3.com | 35222oo.com | www.ebo666.com | www.178326.com | yin5555.com | www.692021.com | 3938722.com | www.2k604.com | www.1368z.cc | 08199.com | www.bet91482.com | 09299333.com | www.655666e.com | www.5441p.com | 3326.com | www.4058ll.com | 8894vip2.com | www.7111n.com | www.sygj4.com | 44kk8332.com | www.88325n.com | 23233g.com | www.jiliyule.com | www.602266.com | 3178o.com | www.7886269.com | 08820011.com | www.1168l.com | 7772006.com | www.benz4455s.com | www.8039k.com | dz0666.com | www.06387755.com | 79889a.com | www.5994.com | www.50026u.com | www.pj8117.com | www.9155g.com | 08159w.com | www.hx99365.com | 863873.com | www.18070.com | 10222.com | www.js36644.com | www.898134.com | 5446kk.com | www.54400t.com | 77442007.com | www.1466a.com | 3568z.com | www.pjgw11.com | 4107f.com | www.20166.com | pjshandong.com | www.138585.com | 90307h.com | www.xj555666.com | www.010956.com | www.438msc.com | www.558610.com | www.28758b.com | www.938901.com | 22296an.com | www.022a.cc | ccc5002.com | www.3933d.cc | 6647h.com | www.ybao4.com | qpby99.com | www.05czj.com | 99995156.com | www.ck5568.com | www.5911o.com | www.901391.com | www.747xpj.com | www.648148.com | www.hg00208.com | www.596960.com | www.995t.net | www.177804.com | www.bet3651214.com | 84497799.com | www.1www.0079988.com | t8159.cc | www.89599r.com | 3644o.com | www.3421.com | 309249.com | www.33598q.com | 6137x.com | www.756202.com | www.21365dd.com | www.50054u.com | www.bs9088.com | 0080q.com | www.4058cc.com | 32666c.com | www.ya2019n.com | 2649yy.com | www.cp718.com | www.9068yy.com | www.34788a.com | www.soxi588.com | 2245dl.com | www.32031a.com | 52599l.com | www.0014h.com | www.3459v.com | 71005.com | www.3239888.com | j84105.com | www.5953188.com | 3189tt.com | www.629913.com | www.xh0077.com | 2381zzz.com | www.vns44.me | feicai0455.com | www.792587.com | www.4739999.com | 287711.com | www.00765.com | sss8827.com | www.444075.com | www.188741.com | xg7111.com | www.771497.com | www.jsgj9.com | feicai0511.com | www.4078l.com | 9958911.com | www.960207.com | www.77605x.com | 4107f.com | www.97655b.com | www.2880880.com | 9539v.com | www.69567r.com | hh2205.com | www.318187.com | www.79500l.com | 18438v.com | www.738742.com | www.88ff88.com | 3807g.com | www.hx6697.com | www.kk5599.com | 9003822.com | www.091wy.com | www.8896kk.com | 820pj.com | www.zch4.com | www.hg7842.com | 11005g.com | www.fcff6.com | www.5487.com | 4136y.com | www.655870.com | www.feng01.com | 05168722.com | www.225863.com | www.hg8cc.com | 8827oo.com | 69111l.com | www.5446t.com | www.9374r.com | 918dp.com | www.26299r.com | www.hg0818.com | 4018k.com | www.755017.com | www.57157.com | 3222c.cc | 90733.com | www.hg4442.com | www.900652.com | 3379dd.com | www.qml7.com | www.rycp048.com | 500000713.com | 55977.com | www.81520r.com | www.tyc57.com | ks600.net | www.171209.com | www.241099.com | www.0377365.com | 8449bb.com | www.817474.com | www.a30666.vip | 3018kk.com | 20059.com | www.ya466.com | www.kj310.cc | ee360360.cn | 1331r.com | www.c1370.com | www.8473w.com | www.aicaiaa.com | 013373.com | www.666407.com | www.6687o.com | www.z22365.com | 77005.com | www.310615.com | www.hg1115.com | www.9k365.com | yhshanghai.vip | q2306.com | www.6515.com | www.3116f.com | www.am0675.com | 550111.com | 33313u.com | www.90305f.com | www.998855x.com | hg999333.com | 1443g.com | www.231002.com | www.954321u.com | www.1382002.com | 5002s.com | 69445544.com | www.71233u.com | www.80767b.com | www.79500.com | www.yh02345.com | 67890rrr.com | 3424y.com | www.hy9996.com | www.1183066.com | www.pj9793.com | 55818o.com | 66009193.com | www.68682a.com | www.50051s.com | www.04567e.com | www.20161144.com | 2934i.com | 25288x.com | P35.com | www.2408b.cc | www.ag3333.com | www.hg8053.com | 1288bb.com | 86611l.com | 6137g.net | www.556346.com | www.yh7773.com | www.3333yh.vip | www.aomen8866.com | 2306u.com | 73055r.com | 5002r.com | www.665772.com | www.ya2019v.com | www.bb673888.com | www.jg6655.com | www.02188.cx | 5309n.com | shenqibc.com | 88115156.com | www.550116.com | www.29277j.com | www.880317.com | www.cr811.com | www.58777s.com | h4455g.com | 3662b.com | 33382w.com | 5443p.com | www.373170.com | www.5086h.com | www.111158.com | www.10999t.com | www.980999.com | www.777444k.com | hfjxss.com | 6150n.com | 779644.com | bet99969.com | 89892ee.com | www.375793.com | www.gen00.com | www.372733.com | www.xpj11885.com | www.00618h.com | www.v1186.com | www.w61654.com | www.591107.app | 3189n.com | 029555.com | 67890z.com | 28288gg.com | xh066.com | xpj66498.com | www.83033o.com | www.548277.com | www.hx5577.com | www.12455f.com | www.660689.com | www.78680u.com | www.35252f.com | www.623667.com | www.1www.333777j.com | www.68683.com | www.914511.com | www.4938r.com | www.lb0011.com | www.6033e.com | 88740b.com | 3225a.com | 3089y.com | lh66h.com | c86811.com | 4340q.com | 4340h.com | yh55222.com | 74397777.com | 9922477.com | 1770s.com | 2060044.com | 262777.com | 1429e.com | lswjs189.com | ww01365.com | 170160.com | 9149x.com | 22117e.com | zunyi807.com | 1017.com | 7240r.com | 35222ee.com | 38244e.com | 33nn8332.com | 33382gg.com | i2490.com | p939.com | 1389tt.com | 7893w40.com | www.pj9567.com | www.621155d.com | www.4938w.com | www.9b100.com | www.xpj3210.com | www.171717.cc | www.ca338.com | www.jjjj008.com | www.199424.com | www.00773l.com | www.1022777.com | www.350c7.com | www.2020788.com | www.77210h.com | www.3552x.com | www.987434.com | www.551412.com | www.50051a.com | 27878oo.com | pj88488.com | 37688g.com | 39199s.com | 44077m.com | www.147755.com | www.21365kk.com | www.3691d.com | www.cp0014.com | www.vip9582.com | www.dd4625.com | www.78949f.com | www.qm26.com | www.293399.com | 50020088.com | 11005i.com | 992222i.com | 2306w.com | www.hg990011.com | www.99946.com | www.56655l.com | www.3032jj.com | www.535761.com | www.5086w.com | www.630958.com | P35u.com | 30019ee.com | c14666.com | 9778h.cc | www.hg0728.com | www.77731r.com | www.pjc33.vip | www.86267g.com | www.702572.com | 256777z.com | 14341434.com | 20160913.ren | www.4688111.com | www.25xz.com | www.y6087.com | www.29178g.com | www.355245.com | 58588n.com | 4488zzz.com | www.aobo8877.com | www.599248.com | www.58404a.com | www.61655h.com | www.507670.com | 1389g.com | 443636.com | www.6491i.com | www.3122t.com | www.4102c.com | www.rrle6.com | bckpcqz.cn | 14683344.com | 20770000.com | www.9196hg.com | www.780780e.com | www.c6882.com | 650661.com | 35222rr.com | www.63877c.com | www.c44kk.com | www.tyc44666.com | www.rcw8866.com | 3522nn.cc | 033w.net | www.803303.com | www.828177.com | www.926730.com | 33678ff.com | 6118e.com | www.37090000.com | www.5508598.com | www.05gcw.com | 150055.com | 99567x.com | www.pj21399.com | www.792072.com | www.995771.com | 0136365.com | v5959.com | www.hg0477.com | www.123679.com | www.347277.com | 30006.cc | www.55564400.com | www.3846j.com | www.55228f.com | 83138b.com | 4647v.com | www.93480.com | www.598282d.com | www.359629.com | 075nn.com | www.40818g.com | www.h7764.com | www.861944.com | 5004ee.com | www.a8a8567.com | www.gt111777.com | www.hy5507.com | 131j.net | www.zb615.com | www.4136u.com | www.921677.com | 450372.com | www.6666wnsr.com | www.06387799.com | www.544090.com | qile260.com | www.bb.3412233.com | www.blr4444.com | www.66376o.com | bwin8d.com | www.xpj2033.com | www.40484.com | ff555v.com | www.700829.com | www.2544b2.com | www.330871.com | 4488uu.com | www.56748.com | www.49956g.com | dlzzx.com | www.84816.com | www.087a.com | 00nn8331.com | c47479.com | www.4963aa.com | www.686783.com | 4288f.com | www.32666l.com | www.9478e.com | 2019.cc | www.8885766.com | www.dayou266.com | 2222k11.com | www.8494t.com | www.972577.com | 3556.com | 6218.com | www.75600x.com | 8901y.com | www.68666i.com | www.12136k.com | 69440033.com | 90307y.com | www.8c000.com | b99474.com | 32355hh.com | www.vns98.me | 33560006.com | www.38200b.com | www.3a008.com | 0708060.com | www.333133p.com | www.68682q.com | yt8.com | www.36607a.com | www.w058.com | 67890ll.com | www.c44ll.com | www.308550.com | k2554.com | www.883399b.com | 38345f.com | www.hgbet66.com | www.81233l.com | i83377.com | www.138555.com | www.599047.com | 8827uu.com | www.0012.com | 26444x.com | www.09527.com | www.901068.com | v2299.com |