Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82

Deprecated: strpos(): Non-string needles will be interpreted as strings in the future. Use an explicit chr() call to preserve the current behavior in /www/wwwroot/4-17ll.com/label.php on line 82
17c一起起草永久网名,风波,芒果白狼在线的风险监测机制 - 怀亦网络
随机图片

17c一起起草永久网名,风波,芒果白狼在线的风险监测机制

更新时间: 浏览次数: 426

17c一起起草永久网名,风波,芒果白狼在线的风险监测机制各免费看《今日汇总》
17c一起起草永久网名,风波,芒果白狼在线的风险监测机制各热线免费看2025已更新(2025已更新)
17c一起起草永久网名,风波,芒果白狼在线的风险监测机制观看在线服务电话-——24h在线报修电话:2025
17c一起起草永久网名,风波,芒果白狼在线的风险监测机制观看在线服务观看电话:2025


为北京、上海、南宁、西安、郑州、合肥、深圳、杭州、广州等全国各地的用户提供观看在线的17c一起起草永久网名,风波,芒果白狼在线的风险监测机制观看,17c一起起草永久网名,风波,芒果白狼在线的风险监测机制观看在线,17c一起起草永久网名,风波,芒果白狼在线的风险监测机制观看在线服务,17c一起起草永久网名,风波,芒果白狼在线的风险监测机制观看,17c一起起草永久网名,风波,芒果白狼在线的风险监测机制观看在线服务,17c一起起草永久网名,风波,芒果白狼在线的风险监测机制清洗,17c一起起草永久网名,风波,芒果白狼在线的风险监测机制观看,17c一起起草永久网名,风波,芒果白狼在线的风险监测机制观看在线,17c一起起草永久网名,风波,芒果白狼在线的风险监测机制清洗及全套安装服务。一站式服务、全国统一报修热线电话:2025、期待你的预约,公司拥有多名高级制冷设备工程师以及15年制冷技术服务经验,为全国用户解决17c一起起草永久网名,风波,芒果白狼在线的风险监测机制打不了火,不打火,不出热水等故障观看观看在线服务。









是国内A股上市公司,公司成立于1993年8月,已发展成为国内17c一起起草永久网名,风波,芒果白狼在线的风险监测机制、厨房电器、热水系统观看在线制造先进企业,在顺德、中山、高明、合肥等地拥有七大生产制造基地,占地面积超过100万平方米,年产能超过1500万台。

17c一起起草永久网名,风波,芒果白狼在线的风险监测机制观看在线观看驻办事处报修受理服务程序:电话报修 上门检查 据实报价 观看故障 提供保修










观看服务中心不求利润多少,只求服务更好,全天为您服务服务范围:
运城市(稷山县、绛县、垣曲县、夏县、盐湖区、河津市、平陆县、新绛县、闻喜县、临猗县、万荣县、永济市、芮城县)
锦州市(凌河区、太和区、黑山县、北镇市、义县、古塔区、凌海市)
嘉兴市(桐乡市、秀洲区、嘉善县、海宁市、南湖区、海盐县、平湖市)
徐州市(云龙区、铜山区、丰县、新沂市、泉山区、鼓楼区、沛县、睢宁县、邳州市、贾汪区)
南宁市(宾阳县、邕宁区、青秀区、良庆区、兴宁区、马山县、上林县、隆安县、横州市、西乡塘区、江南区、武鸣区)
怀化市(溆浦县、鹤城区、辰溪县、新晃侗族自治县、洪江市、沅陵县、通道侗族自治县、靖州苗族侗族自治县、芷江侗族自治县、会同县、中方县、麻阳苗族自治县)
嘉峪关市
广安市(广安区、华蓥市、前锋区、武胜县、邻水县、岳池县)








黔南布依族苗族自治州(长顺县、平塘县、荔波县、三都水族自治县、瓮安县、都匀市、福泉市、罗甸县、龙里县、贵定县、独山县、惠水县)
昭通市(大关县、威信县、永善县、昭阳区、盐津县、彝良县、绥江县、水富市、巧家县、鲁甸县、镇雄县)
宁德市(福鼎市、周宁县、古田县、柘荣县、屏南县、霞浦县、寿宁县、福安市、蕉城区)
宜春市(宜丰县、靖安县、万载县、丰城市、铜鼓县、樟树市、上高县、袁州区、高安市、奉新县)
楚雄彝族自治州(牟定县、禄丰市、姚安县、大姚县、双柏县、武定县、南华县、楚雄市、元谋县、永仁县)
和田地区(民丰县、墨玉县、和田市、皮山县、洛浦县、和田县、于田县、策勒县)
保山市(昌宁县、施甸县、隆阳区、龙陵县、腾冲市)
郴州市(汝城县、嘉禾县、苏仙区、永兴县、宜章县、临武县、桂阳县、安仁县、桂东县、资兴市、北湖区)
东莞市
黄南藏族自治州(河南蒙古族自治县、泽库县、同仁市、尖扎县)








亳州市(谯城区、蒙城县、涡阳县、利辛县)
咸宁市(通山县、咸安区、崇阳县、嘉鱼县、赤壁市、通城县)
衢州市(常山县、龙游县、开化县、衢江区、江山市、柯城区)
银川市(灵武市、金凤区、西夏区、永宁县、兴庆区、贺兰县)
儋州市
普洱市(墨江哈尼族自治县、景东彝族自治县、景谷傣族彝族自治县、孟连傣族拉祜族佤族自治县、江城哈尼族彝族自治县、澜沧拉祜族自治县、宁洱哈尼族彝族自治县、思茅区、镇沅彝族哈尼族拉祜族自治县、西盟佤族自治县)
衡阳市(衡东县、衡阳县、祁东县、蒸湘区、石鼓区、常宁市、衡南县、衡山县、南岳区、耒阳市、珠晖区、雁峰区)
三亚市(海棠区、吉阳区、崖州区、天涯区)
百色市(德保县、凌云县、隆林各族自治县、田东县、平果市、右江区、靖西市、乐业县、田林县、那坡县、田阳区、西林县)
清远市(佛冈县、连山壮族瑶族自治县、阳山县、连州市、连南瑶族自治县、清城区、清新区、英德市)
江门市(新会区、江海区、台山市、恩平市、鹤山市、蓬江区、开平市)
随州市(广水市、曾都区、随县)
邢台市(南和区、襄都区、临西县、广宗县、南宫市、平乡县、内丘县、巨鹿县、隆尧县、任泽区、临城县、信都区、柏乡县、沙河市、威县、新河县、清河县、宁晋县)
贺州市(昭平县、富川瑶族自治县、八步区、钟山县、平桂区)
绵阳市(游仙区、盐亭县、安州区、三台县、平武县、梓潼县、涪城区、北川羌族自治县、江油市)








吐鲁番市(高昌区、鄯善县、托克逊县)
威海市(环翠区、荣成市、乳山市、文登区)
克孜勒苏柯尔克孜自治州(乌恰县、阿图什市、阿克陶县、阿合奇县)
黔西南布依族苗族自治州(望谟县、兴义市、贞丰县、安龙县、普安县、册亨县、晴隆县、兴仁市)
蚌埠市(固镇县、五河县、龙子湖区、蚌山区、禹会区、淮上区、怀远县)
铁岭市(调兵山市、铁岭县、开原市、银州区、清河区、西丰县、昌图县)
日喀则市(萨嘎县、江孜县、南木林县、亚东县、萨迦县、定日县、康马县、昂仁县、白朗县、仁布县、聂拉木县、谢通门县、拉孜县、桑珠孜区、仲巴县、吉隆县、定结县、岗巴县)
汉中市(汉台区、西乡县、勉县、宁强县、城固县、佛坪县、洋县、留坝县、镇巴县、南郑区、略阳县)
天津市(宝坻区、蓟州区、静海区、北辰区、津南区、西青区、东丽区、滨海新区、和平区、南开区、红桥区、武清区、河北区、宁河区、河东区、河西区)
龙岩市(武平县、漳平市、连城县、上杭县、长汀县、永定区、新罗区)
大理白族自治州(剑川县、宾川县、洱源县、大理市、永平县、南涧彝族自治县、弥渡县、鹤庆县、祥云县、巍山彝族回族自治县、漾濞彝族自治县、云龙县)
平顶山市(新华区、石龙区、鲁山县、卫东区、湛河区、叶县、舞钢市、汝州市、郏县、宝丰县)
秦皇岛市(海港区、山海关区、抚宁区、卢龙县、北戴河区、青龙满族自治县、昌黎县)
六安市(舒城县、裕安区、叶集区、霍邱县、霍山县、金安区、金寨县)
乌海市(乌达区、海勃湾区、海南区)
达州市(开江县、万源市、通川区、大竹县、达川区、渠县、宣汉县)
大兴安岭地区(塔河县、呼玛县、漠河市)
甘南藏族自治州(合作市、卓尼县、迭部县、夏河县、临潭县、舟曲县、玛曲县、碌曲县)
抚州市(宜黄县、南丰县、东乡区、崇仁县、临川区、黎川县、南城县、广昌县、乐安县、金溪县、资溪县)
澳门特别行政区
新余市(分宜县、渝水区)
株洲市(石峰区、荷塘区、芦淞区、炎陵县、醴陵市、茶陵县、渌口区、攸县、天元区)
巴彦淖尔市(乌拉特前旗、磴口县、乌拉特后旗、杭锦后旗、五原县、临河区、乌拉特中旗)
承德市(鹰手营子矿区、双滦区、宽城满族自治县、兴隆县、平泉市、滦平县、隆化县、双桥区、丰宁满族自治县、承德县、围场满族蒙古族自治县)
襄阳市(老河口市、保康县、宜城市、樊城区、南漳县、枣阳市、襄州区、襄城区、谷城县)
青岛市(崂山区、李沧区、莱西市、胶州市、市南区、即墨区、城阳区、平度市、黄岛区、市北区)
渭南市(华州区、潼关县、白水县、蒲城县、大荔县、华阴市、富平县、临渭区、韩城市、澄城县、合阳县)
济源市
黑河市(孙吴县、北安市、爱辉区、嫩江市、五大连池市、逊克县)








电话:2025 宁波市(奉化区、北仑区、余姚市、海曙区、慈溪市、象山县、江北区、宁海县、镇海区、鄞州区)
曲靖市(陆良县、会泽县、罗平县、麒麟区、富源县、宣威市、师宗县、马龙区、沾益区)
湛江市(雷州市、坡头区、麻章区、廉江市、霞山区、遂溪县、赤坎区、吴川市、徐闻县)
北海市(银海区、合浦县、海城区、铁山港区)
武汉市(黄陂区、江汉区、新洲区、蔡甸区、江夏区、硚口区、洪山区、武昌区、青山区、江岸区、东西湖区、汉南区、汉阳区)
白山市(江源区、临江市、长白朝鲜族自治县、抚松县、浑江区、靖宇县)
阿拉善盟(阿拉善右旗、阿拉善左旗、额济纳旗)
玉林市(玉州区、兴业县、博白县、福绵区、容县、北流市、陆川县)
梧州市(岑溪市、苍梧县、长洲区、万秀区、龙圩区、蒙山县、藤县)
葫芦岛市(南票区、兴城市、绥中县、龙港区、连山区、建昌县)
铜陵市(枞阳县、义安区、郊区、铜官区)
合肥市(包河区、长丰县、肥西县、庐江县、巢湖市、庐阳区、瑶海区、蜀山区、肥东县)
淮北市(烈山区、相山区、杜集区、濉溪县)
通化市(二道江区、辉南县、东昌区、通化县、梅河口市、柳河县、集安市)
淮安市(盱眙县、洪泽区、清江浦区、金湖县、淮阴区、淮安区、涟水县)
内江市(隆昌市、东兴区、市中区、威远县、资中县)
长沙市(雨花区、天心区、岳麓区、浏阳市、长沙县、芙蓉区、宁乡市、开福区、望城区)
延边朝鲜族自治州(图们市、延吉市、龙井市、珲春市、和龙市、安图县、敦化市、汪清县)
绥化市(兰西县、望奎县、庆安县、安达市、海伦市、肇东市、北林区、绥棱县、明水县、青冈县)
西双版纳傣族自治州(勐腊县、勐海县、景洪市)
白城市(大安市、洮北区、镇赉县、洮南市、通榆县)
郑州市(新密市、管城回族区、巩义市、惠济区、二七区、金水区、中原区、中牟县、登封市、荥阳市、上街区、新郑市)
绍兴市(嵊州市、越城区、柯桥区、新昌县、上虞区、诸暨市)
阿勒泰地区(福海县、布尔津县、哈巴河县、青河县、吉木乃县、阿勒泰市、富蕴县)
阜新市(太平区、彰武县、新邱区、阜新蒙古族自治县、清河门区、海州区、细河区)
鹰潭市(月湖区、余江区、贵溪市)
台州市(椒江区、黄岩区、三门县、天台县、仙居县、玉环市、温岭市、路桥区、临海市)
庆阳市(合水县、正宁县、华池县、庆城县、环县、西峰区、宁县、镇原县)
钦州市(钦北区、钦南区、浦北县、灵山县)
南昌市(东湖区、西湖区、青山湖区、进贤县、青云谱区、南昌县、红谷滩区、安义县、新建区)
香港特别行政区
五指山市(陵水黎族自治县、白沙黎族自治县、万宁市、文昌市、澄迈县、琼中黎族苗族自治县、定安县、屯昌县、临高县、琼海市、乐东黎族自治县、保亭黎族苗族自治县、昌江黎族自治县、东方市)
商丘市(宁陵县、民权县、柘城县、夏邑县、梁园区、睢县、睢阳区、虞城县、永城市)
包头市(达尔罕茂明安联合旗、白云鄂博矿区、昆都仑区、东河区、青山区、石拐区、九原区、土默特右旗、固阳县)
太原市(杏花岭区、娄烦县、小店区、阳曲县、古交市、晋源区、迎泽区、清徐县、尖草坪区、万柏林区)
漳州市(南靖县、龙海区、华安县、漳浦县、平和县、东山县、云霄县、龙文区、长泰区、芗城区、诏安县)
濮阳市(清丰县、台前县、濮阳县、范县、华龙区、南乐县)
宜宾市(叙州区、南溪区、江安县、长宁县、筠连县、高县、翠屏区、屏山县、兴文县、珙县)
武威市(天祝藏族自治县、民勤县、凉州区、古浪县)
周口市(项城市、商水县、太康县、郸城县、淮阳区、川汇区、扶沟县、鹿邑县、沈丘县、西华县)
泰州市(兴化市、姜堰区、泰兴市、高港区、海陵区、靖江市)
淮南市(八公山区、田家庵区、潘集区、大通区、寿县、谢家集区、凤台县)
昌都市(丁青县、贡觉县、八宿县、边坝县、芒康县、江达县、察雅县、左贡县、卡若区、类乌齐县、洛隆县)
临夏回族自治州(永靖县、广河县、临夏市、积石山保安族东乡族撒拉族自治县、东乡族自治县、和政县、康乐县、临夏县)
甘孜藏族自治州(石渠县、道孚县、丹巴县、炉霍县、得荣县、白玉县、稻城县、巴塘县、九龙县、新龙县、康定市、德格县、乡城县、甘孜县、理塘县、泸定县、雅江县、色达县)
淄博市(淄川区、周村区、桓台县、张店区、高青县、临淄区、博山区、沂源县)








三明市(清流县、宁化县、尤溪县、三元区、沙县区、将乐县、建宁县、大田县、明溪县、泰宁县、永安市)
临沂市(平邑县、临沭县、罗庄区、莒南县、沂南县、兰陵县、沂水县、蒙阴县、河东区、兰山区、费县、郯城县)
肇庆市(四会市、怀集县、高要区、德庆县、端州区、广宁县、鼎湖区、封开县)
陇南市(武都区、成县、西和县、宕昌县、礼县、文县、两当县、康县、徽县)
锡林郭勒盟(正镶白旗、多伦县、太仆寺旗、正蓝旗、镶黄旗、阿巴嘎旗、东乌珠穆沁旗、锡林浩特市、西乌珠穆沁旗、苏尼特左旗、苏尼特右旗、二连浩特市)
鄂州市(梁子湖区、鄂城区、华容区)
黄山市(徽州区、黄山区、休宁县、黟县、祁门县、屯溪区、歙县)
东营市(河口区、广饶县、垦利区、东营区、利津县)
铜仁市(碧江区、江口县、沿河土家族自治县、万山区、石阡县、玉屏侗族自治县、德江县、印江土家族苗族自治县、思南县、松桃苗族自治县)

  来源:基本面力场

  最近,监管层公布了一起情节恶劣的造假上市案例,地处河南省南阳市的想念食品股份有限公司,股票简称为想念食品,保荐机构为国金证券,保荐代表人为程超、宋乐真。

  之所以说这个案例情节恶劣,主要是监管部门公布的三项违规造假行为,可谓是“招招见血”:

  1、阻碍现场检查、销毁证据

  处罚书显示,在现场检查过程中,想念食品及其相关人员删除部分系统历史数据且无备份、人为删除物流台账原始记录,提前清理工作电脑应对检查,并以消极态度对抗询问。

  2、重要信息披露不真实、不准确、不完整

  申报文件披露,想念食品销售模式以经销为主,报告期内有20 家前员工或亲属设立或任职的经销商、1家关联方经销商,形成收入占公司经销收入总额的比例超过50%。截至2021年末,想念食品已全部通过员工离职、与发行人停止合作等方式完成了规范,所有特殊关系经销商均独立开展业务。

  但经现场检查发现,上述特殊关系经销商并未完成实质规范,仍有15家存在发行人员工担任经销商财务负责人、发行人按月核算经销商人员五险一金缴纳、发行人为供应商招聘人员等情况;同时,除已披露的20家经销商外,发行人另有3家经销商亦存在类似特殊关系,但未进行规范及披露。

  3、财务内部控制存在重大缺陷

  包括报告期内发行人部分特殊关系经销商和供应商存在异常资金往来,现场检查发现,报告期内,想念食品存在向某小麦供应商预付款后,供应商将资金转入第三方资金池,后再转入特殊关系经销商的情况;还有部分小麦采购业务缺少关键原始单据,想念食品小麦收储业务系统数据已被删除,抽样检查的报告期内小麦采购业务单据有36.97%缺少原始过磅单。

  最终上交所对想念食品予以 5 年内不接受发行人提交的发行上市申请文件的纪律处分,作为保荐机构的国金证券也被予以公开谴责,上交所2年内不接受相关保荐代表人签字的发行上市申请文件。

  对于想念食品这家公司,力场君没有什么想说的,虽然处罚决定5 年内不接受其上市申请,但合理预估,这家公司想上市,哪怕是被收购、借壳上市,这辈子是没戏了。而对于同样受到处罚的国金证券,力场君倒是想说两句,其保荐的IPO项目涉及造假,这不是第一回了。

  一年多之前,证监会厦门局在2023年披露了对科创板上市公司罗普特(维权)(688619)发出了三份处罚书,根据处罚书,罗普特在通过跨期认定收入等方式在IPO期间进行财务造假,两年虚增营收3.26亿。这家公司IPO保荐机构也是国金证券。

  力场君还看到一组数据统计:国金证券2022年保荐的13家IPO项目中,有8家公司在上市当年营收或扣非净利润同比下降,占比为63.51%;2023年,国金证券合计保荐12家企业IPO,上市当年营收或扣非净利润下降的有9家,占比高达75%。

  再说回到想念食品这个案例,国金证券公布的一些信息,就很耐人寻味。根据国金证券发布的《发行保荐书》,其中针对“发行人业务完整,具有直接面向市场独立持续经营的能力”部分给出的核查结论包括:获取了公司管理制度文件、历次三会文件,核查公司日常经营情况;获取公司采购、销售等财务明细表,核查公司关联交易的基本情况,对比分析关联交易的公允性。

  这里面的矛盾之处就在于,为什么国金证券核查过程中,就顺利获取了采购、销售等财务明细表,且未发现问题,等到监管部门现场核查的时候,就遇到了“删除部分系统历史数据且无备份、人为删除物流台账原始记录”的阻碍?

  最终,国金证券的两名保代程超、宋乐真,被“关禁闭”两年,收到了应有的处罚。而值得反思的是,在国金证券保荐想念食品IPO过程中,被处罚的何止这两个人呢?

  在这份《发行保荐书》上签了字的,还有保荐业务部门负责人任鹏、内核负责人郑榕萍、保荐业务负责人廖卫平、保荐机构总经理姜文国等,他们,又该为这样一场情节恶劣的财务造假,负怎样的责任?

新闻结尾 17c一起起草永久网名,风波,芒果白狼在线的风险监测机制的相关文章
如果评价 24-25 赛季,NBA 季后赛西部首轮湖人 VS 森林狼这场比赛?
浙江知名纺织企业董事长毕光钧离世,年仅56岁
关晓彤主页访问量一路飙升
美国大豆可能将永远失去中国市场
柬埔寨珍娜公主再度唱起《怀念中国》
浙江金华一副镇长被指殴打村民,镇党委称仍在调查核实
  • 友情链接:
  • 云南的紫外线究竟能有多强 果然叫子涵的都有点东西 从一个人的手机锁屏、主题与壁纸就能看出一个人的性格吗?