????11?????????12???????????? ??????????12?????????????“????”????????????????,????“??????????”??,????13?????????

??????“?????????”????? ??????????? ???????????????

???????????,?????????????“??????????”??????,?,??“???”,??????13?????,?????????12?31??????????

????????????“????????????”?????????,????????????????????????,?????????,??????

?????,???????????????,??????????????????,????,??????????????????????????,??,???????(????)

????????????????:??? ??“??????”????

?? ????????????13??????

????:1???????:??????

2?????100?

3?????????

4?????????

5???????????

????11?????????12???????????? ??????????12?????????????“????”????????????????,????“??????????”??,????13?????????

??????“?????????”????? ??????????? ???????????????

???????????,?????????????“??????????”??????,?,??“???”,??????13?????,?????????12?31??????????

????????????“????????????”?????????,????????????????????????,?????????,??????

?????,???????????????,??????????????????,????,??????????????????????????,??,???????(????)

????????????????:???