<address id="jhzrh"></address>

        <address id="jhzrh"><form id="jhzrh"><meter id="jhzrh"></meter></form></address>

        <address id="jhzrh"><nobr id="jhzrh"><meter id="jhzrh"></meter></nobr></address>

                <p id="jhzrh"><pre id="jhzrh"><ol id="jhzrh"></ol></pre></p>

                <form id="jhzrh"></form>

                    <form id="jhzrh"><nobr id="jhzrh"><nobr id="jhzrh"></nobr></nobr></form>

                        <form id="jhzrh"></form>

                        <address id="jhzrh"><nobr id="jhzrh"><menuitem id="jhzrh"></menuitem></nobr></address>

                        六成企業因財務或經營狀況異常止步IPO

                        2017-06-18 11:09 愛爾信會計網校
                        摘要:在這些止步上市的企業中,因財務狀況或經營狀況出現異常的就有六成。這些異常都會以不同方式反映在各項財務指標中。可以說,眼下,處理好財務管理問題是期盼IPO過審的企業需要解決的首要之事。

                        證監會對IPO的審核從未放松。近日,證監會例行新聞發布會集中公布了2017年1—4月終止審查(申請撤回)和未通過發審會(被否決)IPO企業情況。其中終止審查IPO企業35家,未通過發審會IPO企業18家。

                         

                        在這些止步上市的企業中,因財務狀況或經營狀況出現異常的就有六成。這些異常都會以不同方式反映在各項財務指標中。可以說,眼下,處理好財務管理問題是期盼IPO過審的企業需要解決的首要之事。

                        財務狀況異常是關鍵詞

                        根據證監會通報,在35家終止審查IPO企業中:經營狀況或財務狀況異常的最多,達22家;會計核算規范性存疑的有5家;業績下滑的有4家;股權或戰略調整的有4家。

                        這組數據意味著,超過半數的企業因經營狀況或財務狀況異常未過審。

                        記者翻看證監會報告發現,企業未通過發審會的具體原因,有銷售費用率低于同行業可比公司,有毛利率高于同行業可比公司,還有主要產品毛利率遠高于可比上市公司。這些企業都不能對上述原因做出合理、充分的解釋和披露。

                        中國國際電信有限公司資產財務管理部副經理劉庚沖表示,能夠持續盈利是企業上市的一項基本要求。從財務會計信息來看,盈利能力主要體現在收入的結構組成及增減變動、毛利率的構成及各期增減、利潤來源的連續性和穩定性等3個方面。所以,很多想要IPO過審的企業會選擇在持續盈利這個環節上下功夫。

                        眼下,A股市場對擬上市公司財務信息披露的真實性、準確性以及完整性要求越來越高。

                        證監會新聞發言人鄧舸表示,今年以來,證監會繼續嚴把審核質量關,采取多種措施和手段,嚴格實施IPO各環節的全過程監管,凈化審核環境,強化中介機構責任,嚴厲打擊利潤操縱、欺詐發行、包裝上市、虛假披露等行為,以從嚴監管促進優質企業上市,發揮資本市場資源配置功能,促進供給側結構性改革,切實服務實體經濟。

                        內控是企業背后的主題詞

                        據了解,18家未通過發審會IPO企業存在的問題主要包括以下幾個方面:一是內控制度的有效性及會計基礎的規范性存疑,6家企業存在此類問題,占比33.33%;二是經營狀況或財務狀況異常,5家企業存在此類問題,占比27.78%;三是持續盈利能力存疑,3家企業存在此類問題,占比16.67%;四是關聯交易及關聯關系存疑,3家企業存在此類問題,占比16.67%;五是申請文件的真實、準確、完整和及時性存疑,1家企業存在此類問題,占比5.55%。

                        “內控制度有效性及會計基礎規范性”成為了占比最大、排名第一的問題,主要集中在關于資金、賬戶使用、貸款、關聯交易決策及風險管理等的內部控制制度的有效性存疑。

                        可以說,這再次警示企業要推行嚴格有效的內部控制。

                        在資本市場不斷完善的背景下,如何完善上市公司內控機制成為擺在企業面前的一道難題。“這關鍵在于切實執行,內控制度同時切實建立起完善的公司治理結構,加強內部審計作用,同時提高內部控制意識并暢通信息溝通交流渠道,通過多方的監督保證制度的貫徹實施,避免逾越權力的行為。”華志泰歐企業管理顧問有限公司總裁朱希鐸分析。

                        朱希鐸認為,一方面,要加強內部資源投入;另一方面,要加強外部監管力量的投入,只有這樣才能形成內外合力、內外監管,通過以外制內的方式促進企業內控機制的完善。

                        會計師事務所成敏感詞

                        在企業上市過程中,會計師事務所在促進企業規范財務管理方面,發揮著重要的作用。

                        中國證監會主席劉士余曾公開發表演講稱,從事證券業務的注冊會計師與會計師事務所,要做資本市場的“看門人”,不要讓劣質企業混進來。

                        被稱為資本市場“看門人”的會計師事務所,其責任被不斷強化,對其的檢查與處罰力度也不斷增強。

                        一位不愿具名的國內大型會計師事務所合伙人告訴記者,實行注冊制后,要求注冊會計師和會計師事務所必須提高執業質量,以滿足市場和監管部門的監督與檢查。一方面,注冊會計師要不斷提高專業勝任能力與自律能力;另一方面,注冊會計師也要明確自己對資本市場應當承擔責任的條件與后果,劃分清楚與券商、投行、律師等IPO產業鏈相關方各自應負的責任,保持真正的獨立性。


                        分享到:
                        吉林11选5吉林11选5app www.771501.com | www.29277n.com | www.538578.com | www.qilc8.com | www.89777e.com | www.771493.com | www.996745.com | www.534658.com | www.279556.com | www.105607.com | www.606255.com | www.0601l.com | www.832090.com | www.93777.com | www.588703.com | www.0802.cc | www.296233.com | www.22tdc.com | www.652918.com | www.bei01.com | www.yi636.com | www.644103.com | www.101698.com | www.579411.com | www.00665e.com | www.901372.com | www.638173.com | www.37266m.com | www.51515b.com | www.m.cp533pc.vip | www.547577.com | www.bet353656.com | www.976731.com | www.069963.com | www.hc2388.com | www.4331l.com | www.876879.com | www.aobo196.com | www.849798.com | www.097928.com | www.ya160.com | www.611026.com | www.78949g.com | www.577513.com | www.81678q.com | www.339351.com | www.12455e.com | www.809215.com | www.vn888345.cc | www.lycp883.com | www.hd8676.com | www.602454.com | www.32123b.com | www.609477.com | www.28891h.com | www.646880.com | www.50051s.com | www.069961.com | www.gyfc7.com | www.886484.com | www.rrle7.com | www.48330y.com | www.755017.com | www.vip7033.com | www.tang444.com | www.b991qp.com | www.377823.com | www.c1636.com | www.2875v.com | www.yh70123.com | www.756693.com | www.6888ac.com | www.112.ceo | www.c6770.com | www.33618722.com | www.444072.com | www.hx1162.com | www.3478z.cc | www.410075.com | www.wcp8898.com | www.k795.com | www.21202p.com | www.50dh.cc | www.54400u.com | www.666407.com | www.7793aa.com | www.878777.cc | www.679975.com | www.5086m.com | www.0055wd.com | www.cb3288.com | www.299058.com | www.979631.com | www.909938.com | www.js0909.com | www.68993231.com | www.41518q.com | www.3552l.com | www.gyfc2.com | www.csgc3.com | www.16065m.com | www.156506.com | www.456685.com | www.3890y.com | www.3890r.com | www.hb858.cc | www.48330z.com | www.178397.com | www.775790.com | www.qm26.com | www.4cpb.com | www.970331.com | www.pujing75.com | www.5856877.com | www.231844.com | www.534638.com | www.624880.com | www.975559.com | www.66621l.com | www.0270o.com | www.8998799.com | www.89888.com | www.11599009.com | www.99094z.com | www.193722.com | www.635893.com | www.700231.com | www.833314.com | www.102ak.com | www.821619.com | www.847980.com | www.858399.com | www.109026.com | www.55czt.com | www.98528g.com | www.01822.com | www.346918.com | www.7239k.com | www.15365b.com | www.25688i.com | www.3479z.com | www.3790011.com | www.fh3993.com | www.7239a.com | www.763287.com | www.436298.com | www.sxyl1.com | www.x33678.com | www.5441p.com | www.b79839.com | www.86267f.com | www.sx1855.com | www.178693.com | www.495568.com | www.117015.com | www.pj9030.com | www.538445.com | www.89777x.com | www.60108k.com | www.bet73.com | www.908296.com | www.78949g.com | www.9356p.com | www.51515m.com | www.08588k.com | www.08588c.com | www.853548.com | www.912482.com | www.689253.com | www.370155.com | www.178652.com | www.pj888l.com | www.hg99957.com | www.ai772.com | www.607663.com | www.178651.com | www.178311.com | www.16065h.com | www.91233b.com | www.2875u.com | www.43818y.com | www.2934g.com | www.8039s.com | www.865065.com | www.900122.com | www.351871.com | www.81608q.com | www.49956c.com | www.ac9922.com | www.317299.com | www.237399.com | www.374311.com | www.ribo23.cc | www.973709.com | www.510830.com | www.019988.com | www.5856871.com | www.2350n.com | www.0601x.com | www.51331g.com | www.2588cai.com | www.546868.com | www.5856886.com | www.bet73m.com | www.584511.com | www.541522.com | www.68993253.com | www.993621.com | www.338218.com | www.js69.com | www.997345.com | www.196052.com | www.81520d.com | www.ct8855.com | www.196052.com | www.196606.com | www.104ak.com | www.302210.com | www.88266x.com | www.914983.com | www.342177.com | www.20899.com | www.7dzh.com | www.4923l.com | www.6611f.cc | www.444072.com | www.68993268.com | www.769639.com | www.52072u.com | www.5086x.com | www.26878a.com | www.78700n.com | www.715934.com | www.55676b.com | www.61233pp.com | www.178693.com | www.bet73m.com | www.26299j.com | www.199301.com | www.54400p.com | www.979683.com | www.068672.com | www.21202i.com | www.330716.com | www.345452.com | www.w593.com | www.33997f.com | www.506729.com | www.9989576.com | www.501346.com | www.83033l.com | www.504638.com | www.00840b.com | www.296676.com | www.81520z.com | www.606297.com | www.52303e.com | www.870080a.com | www.48330m.com | www.1368t.cc | www.80065e.com | www.hf6880.com | www.js520988.cn | www.249770.com | www.yi543.com | www.89777u.com | www.618477.com | www.16065r.com | www.786587.com | www.8499o.com | www.51515u.com | www.hm6655.com | www.261610.com | www.314677.com | www.9818.cc | www.win1231.com | www.78gcw.com | www.165595.com | www.ya099.com | www.175903.com | www.hx1164.com | www.55676h.com | www.981060.com | www.4331b.com | www.0659.com | www.068653.com | www.811257.com | www.0601l.com | www.303476.com | www.3416t.com | www.365101.com | www.50054i.com | www.987423.com | www.50024m.com | www.ykylc08.com | www.665992.com | www.82575.com | www.60007l.com | www.68993228.com | www.954321x.com | www.43131s.com | www.135785.com | www.372779.com | www.876879.com | www.cp8016.cc | www.1368k.cc | www.3552h.com | www.585.cc | www.1466b.com | www.476669.com | www.jsc0044.com | www.196109.com | www.808912.com | www.50026r.com | www.6939t.com | www.77424.com | www.303465.com | www.708330.com | www.820158.com | www.zuan333.com | www.500pt.com | www.68682f.com | www.98528h.com | www.321.ceo | www.yt2019.com | www.136057.com | www.89894u.com | www.239544.com | www.567306.com | www.df39.com | www.960923.com | www.65707w.com | www.83993q.com | www.80767y.com | www.80075l.com | www.55238e.com | www.7681003.com | www.840979.com | www.551416.com | www.401265.com | www.35898d.com | www.0967001.com | www.93777.com | www.4189e.com | www.56717.com | www.202340.com | www.c1332.com | www.109027.com | www.927150.com | www.cp3.xyz | www.68993258.com | www.69998.cc | www.cszb9.com | www.60798.com | www.800471.com | www.zuan444.com | www.897060.com | www.502433.com | www.407873.com | www.l98478.com | www.352518.com | www.22062b.com | www.26163x.com | www.5ecp.com | www.26199.com | www.890413.com | www.235944.com | www.83033d.com | www.820289.com | www.79955.com | www.7782s.com | www.80065t.com | www.51331g.com | www.91709.com | www.97828p.vip | www.954321p.com | www.youcai77.com | www.868229.com | www.1368w.cc | www.0014e.com | www.773530.com | www.78919b.com | www.68568m.com | www.gyfc5.com | www.995684.com | www.599416.com | www.107186.com | www.526031.com | www.bxcp4.com | www.48330f.com | www.84499i.com | www.tctx8.com | www.708282.com | www.710650.com | www.52072r.com | www.219077.com | www.88kcw.com | www.96386u.com | www.0659.com | www.065wy.com | www.80767t.com | www.918ae.com | www.346377.com | www.927260.com | www.3978v.com | www.pj9010.com | www.853053.com | www.324177.com | www.960023.com | www.33598j.com | www.hf5881.com | www.377507.com | www.6664331.com | www.gyfc6.com | www.550439.com | www.55074.com | www.55676s.com | www.0270n.com | www.fg9909.com | www.715920.com | www.61655x.com | www.802933.com | www.29586.com | www.18005.com | www.5522a.cc | www.9478z.com | www.zfcp6.com | www.7886263.com | www.379477.com | www.939763.com | www.15365c.com | www.89777y.com | www.082985.com | www.65707r.com | www.c5637.com | www.029783.com | www.52072j.com | www.627791.com | www.hr499.com | www.752918.com | www.106295.com | www.32123p.com | www.602913.com | www.dy964.com | www.966019.com | www.9971003.com | www.07163r.com | www.083019.com | www.7782s.com | www.26878i.com | www.60007d.com | www.330872.com | www.86889.cc | www.hr1822.com | www.966829.com | www.pj56j.com | www.343177.com | www.50080j.com | www.364277.com | www.c6386.com | www.750877.com | www.653436.com | www.71399c.com | www.806726.com | www.86267l.com | www.677375.com | www.0270f.com | www.526093.com | www.77210g.com | www.590791.com | www.pj56a.com | www.551727.com | www.8667z.com | www.xj1994.com | www.863630.com | www.hg0295.com | www.ch8911.com | www.088014.com | www.505170.com | www.3668s.com | www.3334331.com | www.338057.com | www.mcw4.com | www.39500m.com | www.ejylc14.com | www.673519.com | www.26299t.com | www.108805.com | www.987436.com | www.84499y.com | www.006150.com | www.848266.com | www.6832u.com | www.100202.com | www.692092.com | www.8499d.com | www.319075.com | www.bxcp66.com | www.66652n.com | www.80767e.com | www.674770.com | www.le05.com | www.959709.com | www.26299w.com | www.81608b.com | www.209713.com | www.774255.com | www.hczx6.com | www.77802f.com | www.78919a.com | www.50732e.com | www.503990.com | www.504638.com | www.823023.com | www.34788k.com | www.84499d.com | www.789977.cc | www.309825.com | www.luck818.com | www.c277.com | www.hjin6.com | www.7116a.com | www.29496d.com | www.81608i.com | www.308908.com | www.596353.com | www.sjgc4.com | www.34788s.com | www.60123z.com | www.89980.cc | www.hf6680.com | www.ban54.com | www.934680.com | www.c2879.com | www.hf5881.com | www.2934h.com | www.02500w.com | www.6364c.com | www.rrle7.com | www.cai002.vip | www.h679.com | www.810609.com | www.919309.com | www.66ffy.com | www.2632b.com | www.0270f.com | www.4923a.com | www.5953188.com | www.ihg5511.com | www.79966.com | www.pj56e.com | www.0601g.com | www.3775t.com | www.52303o.com | www.254568.com | www.186769.com | www.236380.com | www.80767o.com | www.77801v.com | www.cb700.cc | www.35231.com | www.16878f.com | www.2934j.com | www.966829.com | www.976921.com | www.715025.com | www.324977.com | www.60108m.com | www.530781.com | www.4833041.com | www.am6633.com | www.35155r.com | www.355711.com | www.33588y.com | www.403489.com | www.9205f.com | www.234892.com | www.0099wd.com | www.371956.com | www.08588g.com | www.48330y.com | www.cz5658.com | www.55268.vip | www.221222.cc | www.940.com | www.8667h.com | www.44czt.com | www.999qipai.com | www.473783.com | www.499393.com | www.12455n.com | www.1248i.cc | www.393121.com | www.297126.com | www.55558c.com | www.60007f.com | www.339351.com | www.3478e.cc | www.dy964.com | www.77210c.com | www.665993.com | www.444019.com | www.3668y.com | www.js69.com | www.550264.com | www.88266y.com | www.186972.com | www.qmfc2.com | www.6939i.com | www.376513.com | www.00czj.com | www.ky1004.com | www.681968.com | www.576679.com | www.js18685.com | www.000ac.com | www.6667758.com | www.rcw8855.com | www.50026c.com | www.hg9209.com | www.507281.com | www.mcw6.com | www.234276.com | www.15355hh.com | www.cp8007.cc | www.81520v.com | www.565hc.com | www.49956u.com | www.50054q.com | www.976500.com | www.966668.com | www.07163f.com | www.32123u.com | www.11201.cc | www.028314.com | www.28czj.com | www.99094w.com | www.68682o.com | www.68993276.com | www.807266.com | www.pj56e.com | www.911888a.com | www.544242.com | www.397750.com | www.428.com | www.hcw266.com | www.hy5502.com | www.lczg1.com | www.108097.com | www.126xc.com | www.356686.com | www.77czt.com | www.489770.com | www.817055.com | www.ck5578.com | www.022tw.cc | www.976281.com | www.8499y.com | www.5522w.cc | www.671075.com | www.186792.com | www.26163k.com | www.196705.com | www.0014v.com | www.55228b.com | www.7240e.com | www.196067.com | www.346177.com | www.701541.com | www.hr5888.com | www.61655v.com | www.hjin4.com | www.86267p.com | www.339361.com | www.22czj.com | www.304005.com | www.444072.com | www.8816g.com | www.pj9050.com | www.381110.com | www.500599a.com | www.45565.cc | www.15355u.com | www.yh08118.com | www.196902.com | www.50024i.com | www.hg864.com | www.0343b.com | www.444071.com | www.76520r.com | www.16878h.com | www.7793aa.com | www.581860.com | www.410067.com | www.33997b.com | www.77802r.com | www.073818.com | www.35918e.com | www.3775a.com | www.798344.com | www.9989586.com | www.93gj08.com | www.7714v.com | www.8039i.com | www.ky1003.com | www.7249r.com | www.098286.com | www.857981.com | www.66ffp.com | www.6364l.com | www.760169.com | www.589244.com | www.81678v.com | www.50024f.com | www.177806.com | www.778948.com | www.5091f.com | www.954321j.com | www.tj58qp.com | www.177741.com | www.933709.com | www.2373g.com | www.61233r.com | www.yh08112.com | www.150928.com | www.641577.com | www.ldfc8.com | www.7777hv.com | www.50054g.com | www.73736f.com | www.500166.com | www.42456666.com | www.33598i.com | www.331277.com | www.667537.com | www.862810.com | www.089c.cc | www.50051h.com | www.28462000.com | www.71233j.com | www.87668z.com | www.80075p.com | www.78949z.com | www.99788q.com | www.772222.biz | www.89798.com | www.2632i.com | www.398518.com | www.hg9377.com | www.3478h.cc | www.hm3222.com | www.2544.com | www.88266k.com | www.42456644.com | www.33997v.com | www.60123y.com | www.54400v.com | www.2118037.com | www.987441.com | www.195876.com | www.78949x.com | www.h36588.com | www.35918y.com | www.826015.com | www.636550.com | www.128760.com | www.11599.com | www.51515k.com | www.560681.com | www.9646k.com | www.910424.com | www.fa7969.com | www.788cb.com | www.00840t.com | www.3416f.com | www.7239v.com | www.60108l.com | www.80767w.com | www.07500w.com | www.9818t.cc | www.cp701.vip | www.610390.com | www.131873.com | www.yun1818.com | www.89929.cc | www.801933.com | www.690477.com | www.429689.com | www.hcw887.com | www.48330w.com | www.2221103.com | www.11303.cc | www.249880.com | www.0343i.com | www.50024l.com | www.hcjt5.com | www.rcw567.com | www.507433.com | www.083025.com | www.30393.com | www.81678h.com | www.77114s.com | www.32123l.com | www.c1332.com | www.477575.com | www.178225.com | www.95222w.com | www.3890c.com | www.857380.com | www.547577.com | www.96386u.com | www.88266n.com | www.k233.com | www.567733.com | www.41518m.com | www.ay7799.com | www.451956.com | www.868557.com | www.3890n.com | www.576734.com | www.sx1800.com | www.5086c.com | www.168323.com | www.868229.com | www.hf6680.com | www.80075i.com | www.178775.com | www.605134.com | www.4331x.com | www.99094k.com | www.68993238.com | www.ejylc16.com | www.68568g.com | www.032288.com | www.41518f.com | www.798343.com | www.0014x.com | www.209881.com | www.79520c.com | www.if57.com | www.bd2019a.com | www.223065.com | www.c6356.com | www.4323o.com | www.86333f.com | www.rrqp555.com | www.15355i.com | www.bb888.cc | www.88266i.com | www.0014d.com | www.576411.com | www.820289.com | www.302591.com | www.41518k.com | www.hc3656.com | www.25688j.com | www.7004k.com | www.377823.com | www.dao90.com | www.50989k.com | www.367199.com | www.230757.com | www.639477.com | www.zfcp8.com | www.8998799.com | www.34788i.com | www.890732.com | www.2632e.com | www.602587.com | www.881803.com | www.35996.com | www.c300.cc | www.966013.com | www.302210.com | www.683037.com | www.50051u.com | www.cp500.net | www.4520011.com | www.560935.com | www.gyfc9.com | www.34736.com | www.61655f.com | www.898364.com | www.517602.com | www.7239v.com | www.csgc7.com | www.qucp9.com | www.35155z.com | www.xj444555.com | www.1434e.com | www.591411.com | www.hj7776.com | www.3978x.com | www.2934r.com | www.wqdlcn.com | www.998855k.com | www.0601z.com | www.89777s.com | www.4447758.com | www.6768992.com | www.567733.com | www.99080077.com | www.50788g.com | www.77801g.com | www.0270j.com | www.99677l.com | www.68689s.com | www.39500t.com | www.5441f.com | www.99048.cc | www.2875g.com | www.2tdc.com | www.675266.com | www.610560.com | www.572113.com | www.355242.com | www.109075.com | www.984705.com | www.99094h.com | www.063766.com | www.3399186.com | www.37377v.com | www.73736e.com | www.50pay.cc | www.7239a.com | www.77210d.com | www.861099.com | www.75gcw.com | www.690776.com | www.771049.com | www.0194006.com | www.238500.com | www.60108v.com | www.976550.com | www.90305e.com | www.89911.cc | www.868339.com | www.398244.com | www.2tdc.com | www.904029.com | www.97655e.com | www.3790022.com | www.5086e.com | www.41518p.com | www.gai00.com | www.623660.com | www.89929.cc | www.577062.com | www.5522s.cc | www.9646b.com | www.c6348.com | www.hcw778.com | www.509980.com | www.936399.com | www.577837.com | www.237399.com | www.kywns.205115.com | www.5095s.com | www.126xc.com | www.621361.com | www.051069.com | www.ihg5511.com | www.35918i.com | www.714115.com | www.106537.com | www.126730.com | www.127918.com | www.1764q.com | www.365002.cc | www.81608w.com | www.340.com | www.9422b.com | www.32123p.com | www.c2798.com | www.362322.com | www.1122300.com | www.9149i.com | www.611306.com | www.7240a.com | www.37193.cc | www.223559.com | www.16065y.com | www.hm2299.com | www.35155a.com | www.11554.cc | www.197880.com | www.77803s.com | www.cp0123.cc | www.9478u.com | www.c6356.com | www.587502.com | www.344141.com | www.452955.com | www.16065e.com | www.53900l.com | www.686vv.com | www.910883.com | www.552703.com | www.112559.com | www.898134.com | www.730719.com | www.303480.com | www.664456.com | www.4331f.com | www.66332r.com | www.95wcp.com | www.978351.com | www.80767e.com | www.50026x.com | www.500713.com | www.80065d.com | www.364511.com | www.50051m.com | www.489800.com | www.321537.com | www.37377d.com | www.022ln.cc | www.29277e.com | www.4923a.com | www.25688k.com | www.599049.com | www.984706.com | www.08588s.com | www.sj119.9slyl.com | www.038909.com | www.ji224.com | www.9155g.com | www.609713.com | www.42456644.com | www.899342.com | www.bet365193.com | www.hbet96.com | www.7886267.com | www.68568q.com | www.84499v.com | www.907883.com | www.777768a.com | www.3775i.com | www.5522z.cc | www.3a436.com | www.711863.com | www.55885m.com | www.81520o.com | www.916044.com | www.9646m.com | www.188937.com | www.771493.com | www.900122.com | www.53900d.com | www.43818u.com | www.979819.com | www.80075f.com | www.43131f.com | www.764499.com | www.022p.cc | www.674577.com | www.77801v.com | www.2875i.com | www.021067.com | www.6364n.com | www.281110.com | www.41518f.com | www.560161.com | www.0601l.com | www.791397.com | www.4331j.com | www.329209.com | www.2875x.com | www.89777s.com | www.196057.com | www.998924.com | www.00840z.com | www.588vip.cc | www.cb7188.com | www.8998887.com | www.500763.com | www.66332k.com | www.37377l.com | www.203035.com | www.914907.com | www.4189e.com | www.1033.app | www.178379.com | www.33598r.com | www.355805.com | www.29277p.com | www.083019.com | www.934689.com | www.950185.com | www.697896.com | www.99677j.com | www.250680.com | www.022u.cc | www.hg192.com | www.548911.com | www.86267z.com | www.259291.com | www.hw52.com | www.49956h.com | www.060899.com | www.igcp1.com | www.pj56i.com | www.273503.com | www.864255.com | www.919309.com | www.422727.com | www.652861.com | www.611506.com | www.692918.com | www.c1371.com | www.50051w.com | www.898953.com | www.80075p.com | www.0601.com | www.hg6664.com | www.062wy.com | www.098wy.com | www.81520e.com | www.320661.com | www.hga99900.com | www.97655u.com | www.601497.com | www.66653x.com | www.55717p.com | www.315019.com | www.c1663.com | www.67258d.com | www.8722.com | www.177109.com | www.657069.com | www.3478k.cc | www.18005.com | www.34489.cc | www.1855.cc | www.50732x.com | www.34972.com | www.5522v.cc | www.927793.com | www.658997.com | www.389544.com | www.189909.com | www.7249f.com | www.hg864.com | www.01822.com | www.88266r.com | www.16878j.com | www.8fk.com | www.866269.com | www.550294.com | www.186126.com | www.js18686.com | www.068617.com | www.937299.com | www.sygj7.com | www.3890n.com | www.66530.cc | www.5522n.cc | www.680227.com | www.235035.com | www.862239.com | www.588904.com | www.81233f.com | www.30xw.com | www.505504.com | www.040417.com | www.150168.com | www.5091m.com | www.990733.com | www.512411.com | www.p63568.com | www.15b32.net | www.28czj.com | www.89894l.com | www.09088.com | www.83993b.com | www.hg7774.com | www.60108q.com | www.61233f.com | www.2934t.com | www.flff9.com | www.500231.com | www.68993259.com | www.3933v.cc | www.511073.com | www.hg78777.com | www.80065c.com | www.53911d.com | www.8039p.com | www.18kpl.com | www.hf5883.com | www.fcyl3.com | www.hjin7.com | www.854277.com | www.637477.com | www.444067.com | www.558738.com | www.309135.com | www.868223.com | www.99677c.com | www.818646.com | www.73736a.com | www.83033z.com | www.857981.com | www.x999789.com | www.6666y.cc | www.175903.com | www.05088.com | www.81678o.com | www.7681004.com | www.q63568.com | www.6939x.com | www.60123z.com | www.54400l.com | www.16878t.com | www.959589.com | www.4809n.com | www.54400m.com | www.33598c.com | www.50064s.com | www.hj0555.com | www.1434p.com | www.5799.cc | www.773530.com | www.022gs.cc | www.514211.com | www.84499x.com | www.665992.com | www.871828.com | www.727079.com | www.506600.com | www.914979.com | www.6033888.com | www.36788f.com | www.960883.com | www.158606.com | www.365002.cc | www.89969.cc | www.587810.com | www.083552.com | www.68cc3.com | www.rrle6.com | www.372779.com | www.xb99aa.com | www.2875j.com | www.401278.com | www.xj1990.com | www.21202k.com | www.647977.com | www.mgm777c.com | www.99ttz.com | www.233434.com | www.529776.com | www.cb2388.com | www.177888.com | www.3978n.com | www.929115.com | www.4809d.com | www.21202w.com | www.627868.com | www.vn888345.cc | www.33112h.com | www.552432.com | www.5647ii.com | www.aa3126.com | www.36166i.com | www.981jc.com | www.218251.com | www.zzyl61.com | www.qmkl1.com | www.65707o.com | www.71789.cc | www.081503.com | www.9149n.com | www.332709.com | www.90305d.com | www.599436.com | www.bet73x.com | www.641638.com | www.68cc3.com | www.629053.com | www.410067.com | www.07163x.com | www.250757.com | www.9478n.com | www.106265.com | www.8667l.com | www.101377.com | www.890c.com | www.888999qipai.com | www.62118c.com | www.203882.com | www.dan70.com | www.0343a.com | www.22csj.com | www.08727.com | www.957806.com | www.yun0123.com | www.912481.com | www.vip5888.com | www.597933.com | www.60123x.com | www.590833.com | www.77114f.com | www.332807.com | www.66ffy.com | www.11599119.com | www.588703.com | www.6832u.com | www.hg241.com | www.ji224.com | www.427786.com | www.508433.com | www.3005v.com | www.35155o.com | www.890517.com | www.50024l.com | www.4833045.com | www.676944.com | www.60007f.com | www.43131j.com | www.hf1680.com | www.77114h.com | www.73166a.com | www.768996.com | www.9356k.com | www.ihg5544.com | www.354977.com | www.2109f.com | www.hg1245.com | www.505151.com | www.qbwc2.com | www.80065x.com | www.amjs339.com | www.669634.com | www.005hy.cc | www.66332k.com | www.6939a.com | www.219077.com | www.fcyl0.com | www.50064f.com | www.jl58qp.com | www.161172.com | www.960206.com | www.00840k.com | www.ya2019n.com | www.hmfc8.com | www.800938.com | www.77801i.com | www.551412.com | www.5522b.cc | www.50024n.com | www.e94600.com | www.770981.com | www.ya707.com | www.00665h.com | www.tyc44666.com | www.hg0335.com | www.345529.com | www.652531.com | www.hc3849.com | www.80767w.com | www.7714a.com | www.x5088.com | www.343133.com | www.802837.com | www.937986.com | www.sytg6.com | www.66332x.com | www.7714t.com | www.tyc44666.com | www.0601p.com | www.bet365yazhou.com | www.683248.com | www.257630.com | www.802190.com | www.055m.cc | www.5522u.cc | www.50026b.com | www.65707h.com | www.720650.com | www.1108788.com | www.108805.com | www.055520.cc | www.178075.com | www.130511.com | www.106276.com | www.314611.com | www.220875.com | www.dcw345.com | www.550174.com | www.477575.com | www.278207.com | www.153880.com | www.001036.com | www.dd4625.com | www.0343p.com | www.16065d.com | www.ylylc08.com | www.fg9907.com | www.yun873.com | www.hg6767.com | www.53900h.com | www.77801f.com | www.26299y.com | www.36829.com | www.74gcw.com | www.c131.vip | www.638173.com | www.339132.com | www.hg274.com | www.4331j.com | www.261610.com | www.77801y.com | www.52303r.com | www.2109c.com | www.6hcczz.com | www.807683.com | www.369061.com | www.33997o.com | www.yl1981.com | www.52303w.com | www.3552n.com | www.849689.com | www.346277.com | www.88065e.com | www.cr678.net | www.50080w.com | www.w984.com | www.488018.com | www.86333c.com | www.66598b.com | www.c9662.com | www.444801.com | www.97jsc.com | www.6653i.com | www.50732x.com | www.fyyy8.com | www.602327.com | www.29277e.com | www.26163e.com | www.hong663.com | www.530781.com | www.58qp.cc | www.33588g.com | www.852021.com | www.71399o.com | www.90305c.com | www.qbwc3.com | www.808751.com | www.43818a.com | www.7714q.com | www.c1353.com | www.281566.com | www.0802.cc | www.zuan222.com | www.330687.com | www.yh76i.com | www.927576.com | www.33997u.com | www.9928j.com | www.550436.com | www.js18683.com | www.qml4.com | www.81520v.com | www.52303p.com | www.863630.com | www.34788u.com | www.43818y.com | www.918361.com | www.707772.com | www.15355d.com | www.482770.com | www.ampj3434.com | www.906880.com | www.557466.com | www.7dzh.com | www.1434h.com | www.2350c.com | www.202435.com | www.82676.com | www.202340.com | www.53900g.com | www.326675.com | www.29277s.com | www.luck887.com | www.xy52aa.com | www.ck8199.com | www.50080v.com | www.29400.com | www.431056.com | www.81233j.com | www.551416.com | www.81678q.com | www.506731.com | www.50024z.com | www.luck885.com | www.7782w.com | www.73166e.com | www.blc8.com | www.ejylc15.com | www.843879.com | www.99099hh.com | www.452805.com | www.8499b.com | www.196046.com | www.1111y.cc | www.js21666.com | www.914908.com | www.jzvip11.com | www.599830.com | www.32123t.com | www.050236.com | www.qucp9.com | www.hd8675.com | www.cb7188.com | www.70979.cc | www.236844.com | www.3479y.com | www.81608o.com | www.820155.com | www.417714.com | www.312477.com | www.8499j.com | www.187396.com | www.hx3355.com | www.97655q.com | www.560703.com | www.97655n.com | www.079776.com | www.919226.com | www.50052m.com | www.bjl915.com | www.769211.com | www.596531.com | www.97828s.vip | www.808732.com | www.1035l.com | www.65707b.com | www.388158.com | www.205059.com | www.630933.com | www.3126z.com | www.97655d.com | www.2418z.com | www.7240j.com | www.144428.com | www.325771.com | www.912481.com | www.918ar.com | www.904027.com | www.37266.co | www.33598i.com | www.66332v.com | www.257588.com | www.375791.com | www.540477.com | www.626507.com | www.771245.com | www.890482.com | www.959209.com | www.7793j.com | www.22303.cc | www.10380.cc | www.99788f.com | www.07163a.com | www.12455hh.com | www.80065h.com | www.550021p.com | www.77114f.com | www.bet73z.com | www.771497.com | www.48330a.com | www.030158.com | www.179107.com | www.398159.com | www.954321q.com | www.8011868.com | www.js9999.bet | www.41518a.com | www.7249r.com | www.1466a.com | www.89777h.com | www.dayou266.com | www.71399z.com | www.25688l.com | www.4923k.com | www.bet73s.com | www.36166x.com | www.7782p.com | www.c9218.com | www.985026.com | www.743552.com | www.980158.com | www.602965.com | www.202434.com | www.11599119.com | www.167356.com | www.22468.com | www.535520.com | www.bet353655.com | www.66621w.com | www.5095h.com | www.371f.cc | www.hm5222.com | www.775704.com | www.808910.com | www.548911.com | www.397411.com | www.36788o.com | www.1466q.com | www.81678x.com | www.2373v.com | www.860705.com | www.669350.com | www.196036.com | www.ihg5577.com | www.pj56j.com | www.9928f.com | www.938527.com | www.444957.com | www.305995.com | www.37377b.com | www.43818j.com | www.wo41.com | www.566897.com | www.335247.com | www.89777a.com | www.51876.cc | www.810527.com | www.166127.com | www.332950.com | www.388158.com | www.33997n.com | www.qilc9.com | www.516105.com | www.86333c.com | www.81233f.com | www.bang | www.526021.com | www.6939z.com | www.51515h.com | www.912486.com | www.530833.com | www.30393.com | www.66376f.com | www.927150.com | www.43131k.com | www.pjzxyl.cc | www.7777ho.com | www.599046.com | www.6889785.com | www.6769q.com | www.676944.com | www.7886262.com | www.9478s.com | www.693930.com | www.1100.net | www.50026h.com | www.ck7786.com | www.099210.com | www.xinhuangguan.com | www.995773.com | www.097968.com | www.39957b.com | www.526609.com | www.2418s.com | www.sjgc9.com | www.550419.com | www.ya2019l.com | www.878455.com | www.bet3651688.com | www.hw82.com | www.401275.com | www.bet353657.com | www.901172.com | www.96386i.com | www.6364h.com | www.517411.com | www.615006.com | www.938901.com | www.233104.com | www.49956f.com | www.452820.com | www.80065y.com | www.609553.com | www.58888.am | www.6515.com | www.97828i.vip | www.5522i.cc | www.028314.com | www.022q.cc | www.52303v.com | www.58677.cc | www.762918.com | www.717456.com | www.591411.com | www.8656.cc | www.589344.com | www.hg8889.tw | www.708330.com | www.4323g.com | www.978167.com | www.730555.com | www.855310.com | www.2418z.com | www.799666a.com | www.4331l.com | www.812680.com | www.799076.com | www.534211.com | www.71399b.com | www.289971.com | www.5095n.com | www.777999qipai.com | www.810513.com | www.8582ee.com | www.566011.com | www.29178d.com | www.81233o.com | www.917052.com | www.9989569.com | www.715033.com | www.c9259.com | www.hg27288.com | www.357876.com | www.988068.com | www.065825.com | www.209213.com | www.301871.com | www.799497.com | www.914906.com | www.43131m.com | www.452809.com | www.542672.com | www.580296.com | www.840774.com | www.938849.com | www.9149e.com | www.707987.com | www.99094c.com | www.506291.com | www.376531.com | www.fhfh8.com | www.51515l.com | www.376500hd.com | www.656270.com | www.89777n.com | www.29277a.com | www.541638.com | www.554363.com | www.636309.com | www.156689.com | www.803372.com | www.12015.cc | www.947004.com | www.394677.com | www.686pp.com | www.365.tv | www.7240r.com | www.876312.com | www.8667w.com | www.562601.com | www.544646.com | www.191761.com | www.5856882.com | www.81608r.com | www.9192666.com | www.222067.com | www.081wy.com | www.c5829.com | www.588088a.com | www.588824.com | www.657zf.com | www.5265.com | www.090040.com | www.0586777.com | www.845755.com | www.8039l.com | www.63683.com | www.195090.com | www.606930.com | www.dqz7.com | www.9149a.com | www.bet73q.com | www.x55789.com | www.335294.com | www.649677.com | www.c1370.com | www.50732k.com | www.288963.com | www.7240p.com | www.80075u.com | www.493326.com | www.876488.com | www.585hc.com | www.3552d.com | www.35155f.com | www.60108d.com | www.ra8855.com | www.37377f.com | www.x63568.com | www.193161.com | www.197091.com | www.743552.com | www.c140.vip | www.c142.vip | www.c9667.com | www.8039e.com | www.08588d.com | www.36166d.com | www.68682d.com | www.120158.com | www.48330c.com | www.k63568.com | www.34788o.com | www.404977.com | www.535051.com | www.933509.com | www.962387.com | www.834918.com | www.694010.com | www.755814.com | www.976561.com | www.hcjt5.com | www.hw1100.com | www.919309.com | www.c6313.com | www.1035u.com | www.33clf.com | www.1035aa.com | www.zcwf7.com | www.55228j.com | www.26163g.com | www.6364g.com | www.axc5.com | www.919725.com | www.918681.com | www.987957.com | www.978951.com | www.939253.com | www.609710.com | www.431056.com | www.371680.com | www.375699.com | www.130511.com | www.55717h.com | www.xb88kk.com | www.5953838.com | www.3978j.com | www.23636n.com | www.w935.com | www.857981.com | www.655013.com | www.330817.com | www.526052.com | www.902261.com | www.606694.com | www.606614.com | www.193195.com | www.ejylc14.com | www.65707r.com | www.2109o.com | www.949429.com | www.550377.com | www.369477.com | www.33997e.com | www.xb77.com | www.66069.cc | www.ct8833.com | www.450568.com | www.68888.am | www.4923d.com | www.26878r.com | www.9818m.cc | www.939562.com | www.399150.com | www.90305e.com | www.115966.com | www.6661a.cc | www.912193.com | www.234269.com | www.040423.com | www.8828229.com | www.41211.cc | www.c5127.com | www.548611.com | www.77114o.com | www.866471.com | www.0719.cc | www.763227.com | www.61233v.com | www.91233hh.com | www.1035y.com | www.ya949.com | www.621416.com | www.888999qipai.com | www.22062c.com | www.444hy.cc | www.557031.com | www.7681005.com | www.43818y.com | www.737689.com | www.330256.com | www.hr466.com | www.50051r.com | www.772701.com | www.48330w.com | www.0194002.com | www.2373p.com | www.536678.com | www.ampj3438.com | www.5086r.com | www.399957.com | www.083065.com | www.77801c.com | www.906880.com | www.111128.com | www.0014p.com | www.603694.com | www.210883.com | www.bet73l.com | www.853199.com | www.68993253.com | www.cly5.com | www.73166i.com | www.101220.com | www.68689q.com | www.54400x.com | www.776511.com | www.048181.com | www.50732w.com | www.602587.com | www.644103.com | www.flff7.com | www.d94600.com | www.50026m.com | www.666407.com | www.1434k.com | www.27775.cc | www.731996.com | www.624201.com | www.820687.com | www.77803i.com | www.0014s.com | www.60108e.com | www.35898a.com | www.hx1177.com | www.101282.com | www.68689w.com | www.510570.com | www.80065t.com | www.466060.com | www.81608b.com | www.77ttz.com | www.203035.com | www.7782o.com | www.363067.com | www.790711.com | www.775706.com | www.81608v.com | www.8839d.com | www.66332v.com | www.hf5886.com | www.68993279.com | www.890886.com | www.xinhuangguan.com | www.916044.com | www.hd8676.com | www.809215.com | www.71233h.com | www.167918.com | www.9149g.com | www.97828f.vip | www.7793p.com | www.837887.com | www.84499n.com | www.591411.com | www.4323a.com | www.203059.com | www.lczg9.com | www.xb8844.com | www.665992.com | www.39500q.com | www.449879.com | www.5095w.com | www.7240a.com | www.666405.com | www.12018.cc | www.81608k.com | www.hm5222.com | www.4923m.com | www.679313.com | www.24020.cc | www.778305.com | www.912063.com | www.71233z.com | www.022175.com | www.995773.com | www.7714t.com | www.176225.com |