| 5 ᠰᠠᠷᠠ ᠶᠢᠨ 14 ᠤ ᠡᠳᠦᠷ᠂ ᠪᠦᠬᠦ ᠬᠤᠲᠠ ᠶᠢᠨ ᠭᠤᠣᠯᠳᠠᠯᠭᠠ ᠲᠠᠢ ᠠᠵᠢᠯ ᠢ ᠠᠬᠢᠭᠤᠯᠬᠤ ᠬᠤᠷᠠᠯ | ᠬᠤᠷᠠᠯᠳᠤᠵᠤ᠂ ᠥᠪᠡᠷᠲᠡᠭᠡᠨ ᠵᠠᠰᠠᠬᠤ ᠣᠷᠣᠨ ᠤ ︽ᠵᠢᠷᠭᠤᠭᠠᠨ ᠢᠨᠵᠧᠨᠧᠷᠢᠩ︾ ᠪᠣᠯᠤᠨ ᠮᠠᠨ ᠤ ᠬᠤᠲᠠ ᠶᠢᠨ | ︽ᠠᠷᠪᠠᠨ ᠬᠤᠶᠠᠷ ᠵᠦᠢᠯ ᠤᠨ ᠭᠤᠣᠯᠳᠠᠯᠭᠠ ᠲᠠᠢ ᠠᠵᠢᠯ︾ ᠢ ᠠᠬᠢᠭᠤᠯᠤᠭᠰᠠᠨ ᠪᠠᠶᠢᠳᠠᠯ ᠤᠨ ᠬᠠᠷᠢᠭᠤ | ᠮᠡᠳᠡᠭᠦᠯᠦᠯᠲᠡ ᠶᠢ ᠰᠣᠨᠣᠰᠴᠤ᠂ ᠳᠠᠷᠠᠭᠠᠴᠢ ᠶᠢᠨ ᠠᠯᠬᠤᠮ ᠤᠨ ᠭᠤᠣᠯᠳᠠᠯᠭᠠ ᠲᠠᠢ ᠠᠵᠢᠯ ᠢᠶᠠᠨ ᠲᠤᠬᠢᠷᠠᠭᠤᠯᠤᠨ | ᠪᠠᠶᠢᠷᠢᠯᠠᠭᠤᠯᠪᠠ᠃ ᠬᠤᠲᠠ ᠶᠢᠨ ᠨᠠᠮ ᠤᠨ ᠬᠤᠷᠢᠶᠠᠨ ᠤ ᠳᠡᠳ᠋ ᠱᠦᠵᠢ᠂ ᠬᠤᠲᠠ ᠶᠢᠨ ᠳᠠᠷᠤᠭᠠ ᠼᠦᠢ ᠵᠢᠩ ᠶᠢᠩ | ᠬᠤᠷᠠᠯ ᠡᠷᠭᠢᠯᠡᠭᠰᠡᠨ ᠪᠥᠭᠡᠳ ᠶᠠᠷᠢᠶᠠ ᠲᠠᠯᠪᠢᠪᠡ᠃ ᠬᠤᠲᠠ ᠶᠢᠨ ᠤᠳᠤᠷᠢᠳᠤᠯᠭᠠ ᠸᠠᠩ ᠵᠢᠶ ᠫᠢᠩ᠂ ᠵᠠᠩ ᠮᠢᠩ ᠮᠢᠩ᠂ | ᠵᠠᠩ ᠸᠧᠶ ᠣᠷᠣᠯᠴᠠᠪᠡ᠃ | ᠬᠤᠷᠠᠯ ᠠᠴᠠ ᠵᠢᠭᠠᠵᠤ ᠭᠠᠷᠭᠠᠭᠰᠠᠨ ᠨᠢ᠂ ᠥᠪᠡᠷᠲᠡᠭᠡᠨ ᠵᠠᠰᠠᠬᠤ ᠣᠷᠣᠨ ᠤ ︽ᠵᠢᠷᠭᠤᠭᠠᠨ ᠢᠨᠵᠧᠨᠧᠷᠢᠩ︾ | ᠪᠣᠯᠤᠨ ᠮᠠᠨ ᠤ ᠬᠤᠳᠠ ᠶᠢᠨ ︽ᠠᠷᠪᠠᠨ ᠬᠤᠶᠠᠷ ᠵᠦᠢᠯ ᠤᠨ ᠭᠤᠣᠯᠳᠠᠯᠭᠠ ᠲᠠᠢ ᠠᠵᠢᠯ︾ ᠪᠣᠯ ᠡᠨᠡ ᠵᠢᠯ ᠤᠨ | ᠵᠠᠰᠠᠭ ᠤᠨ ᠣᠷᠳᠣᠨ ᠤ ᠠᠵᠢᠯ ᠤᠨ ᠭᠤᠣᠯᠳᠠᠯᠭᠠ ᠶᠢᠨ ᠳᠣᠲᠣᠷᠠᠬᠢ ᠭᠤᠣᠯᠳᠠᠯᠭᠠ ᠪᠣᠯᠤᠨᠠ᠂ ᠡᠷᠬᠡᠪᠰᠢ ᠥᠪᠡᠷᠲᠡᠭᠡᠨ | ᠵᠠᠰᠠᠬᠤ ᠣᠷᠣᠨ ᠤ ᠨᠠᠮ ᠤᠨ ᠬᠤᠷᠢᠶᠠ ᠪᠣᠯᠤᠨ ᠬᠤᠳᠠ ᠶᠢᠨ ᠨᠠᠮ ᠤᠨ ᠬᠤᠷᠢᠶᠠᠨ ᠤ ᠪᠠᠶᠢᠷᠢᠯᠠᠭᠤᠯᠤᠯᠲᠠ | ᠱᠠᠭᠠᠷᠳᠠᠯᠭᠠ ᠶᠢ ᠨᠠᠷᠢᠨ ᠬᠢᠨᠠᠮᠠᠭᠠᠢ ᠨᠠᠶᠢᠳᠠᠪᠤᠷᠢᠵᠢᠭᠤᠯᠵᠤ᠂ ᠣᠨ ᠤ ᠬᠠᠷᠠᠯᠲᠠ ᠡᠭᠦᠷᠭᠡ ᠪᠠᠨ ᠴᠢᠩᠭᠠ ᠠᠩᠬᠠᠷᠴᠤ᠂ | ᠴᠠᠭ ᠬᠤᠭᠤᠴᠠᠭᠠ ᠶᠢ ᠡᠵᠡᠮᠳᠡᠵᠦ᠂ ᠠᠰᠠᠭᠤᠳᠠᠯ ᠢᠶᠠᠷ ᠤᠳᠤᠷᠢᠳᠤᠮᠵᠢ ᠪᠣᠯᠭᠠᠬᠤ ᠶᠢ ᠪᠠᠷᠢᠮᠲᠠᠯᠠᠵᠤ᠂ ᠪᠦᠬᠦ | ᠬᠦᠴᠦᠨ ᠢᠶᠠᠷ ᠢᠶᠠᠨ ᠪᠣᠳᠠᠲᠠᠢ ᠠᠵᠢᠯᠯᠠᠵᠤ ᠪᠣᠭᠤᠮᠲᠠ ᠰᠢᠪᠲᠤᠯᠵᠤ᠂ ᠬᠤᠷᠳᠤᠴᠠ ᠦᠷᠡ ᠠᠰᠢᠭ ᠶᠠᠰᠤ ᠴᠢᠨᠠᠷ ᠢᠶᠠᠨ | ᠲᠡᠭᠡᠭᠰᠢᠯᠡᠬᠦᠯᠦᠨ ᠡᠯᠡ ᠵᠦᠢᠯ ᠤᠨ ᠠᠵᠢᠯ ᠢᠶᠠᠨ ᠪᠣᠳᠠᠲᠠᠢ ᠳᠤ ᠨᠠᠶᠢᠳᠠᠪᠤᠷᠢᠵᠢᠭᠤᠯᠬᠤ ᠶᠢ ᠠᠬᠢᠭᠤᠯᠬᠤ ᠬᠡᠷᠡᠭᠲᠡᠢ | ᠭᠡᠵᠡᠢ᠃ | ᠬᠤᠷᠠᠯ ᠠᠴᠠ ᠴᠢᠬᠤᠯᠠᠴᠢᠯᠠᠭᠰᠠᠨ ᠨᠢ᠂ ᠲᠦᠷᠦ ᠶᠢᠨ ᠪᠤᠳᠤᠯᠭᠠ ᠶᠢ ᠨᠠᠶᠢᠳᠠᠪᠤᠷᠢᠵᠢᠭᠤᠯᠬᠤ ᠢᠨᠵᠧᠨᠧᠷᠢᠩ ᠢ | ᠴᠢᠩᠭᠠ ᠪᠣᠳᠠᠲᠠᠢ ᠠᠳᠬᠤᠵᠤ᠂ ︽ᠥᠪᠥᠷ ᠮᠣᠩᠭᠤᠯ ᠤᠨ ᠴᠢᠨᠠᠷ ᠰᠠᠶᠢᠲᠠᠢ ᠬᠥᠭᠵᠢᠯᠲᠡ ᠶᠢ ᠠᠬᠢᠭᠤᠯᠵᠤ ᠳᠤᠮᠳᠠᠳᠤ | ᠤᠯᠤᠰ ᠤᠨ ᠮᠠᠶ᠋ᠢᠭ ᠤᠨ ᠣᠳᠣᠬᠢᠴᠢᠯᠠᠯᠲᠠ ᠶᠢᠨ ᠰᠢᠨᠡ ᠬᠠᠭᠤᠳᠠᠰᠤ ᠶᠢ ᠴᠢᠷᠮᠠᠶᠢᠨ ᠪᠢᠴᠢᠭᠯᠡᠬᠦ ᠲᠤᠬᠠᠢ ᠲᠦᠷᠦ ᠶᠢᠨ | ᠶᠠᠪᠤᠳᠠᠯ ᠤᠨ ᠬᠤᠷᠢᠶᠠᠨ ᠤ ᠰᠠᠨᠠᠯ︾ ᠵᠡᠷᠭᠡ ᠴᠢᠬᠤᠯᠠ ᠶᠡᠭᠡ ᠪᠠᠶᠢᠯᠳᠤᠬᠤ ᠪᠤᠳᠤᠯᠭᠠ ᠶᠢᠨ ᠪᠠᠶᠢᠷᠢᠯᠠᠭᠤᠯᠤᠯᠲᠠ ᠶᠢᠨ | ᠲᠣᠭᠤᠷᠢᠨ ᠳᠤ᠂ ᠢᠳᠡᠪᠬᠢᠲᠡᠢ ᠪᠠᠷ ᠳᠡᠭᠡᠳᠦ ᠱᠠᠲᠤᠨ ᠠᠴᠠ ᠲᠦᠷᠦ ᠶᠢᠨ ᠪᠤᠳᠤᠯᠭᠠ ᠪᠡᠯᠡ ᠮᠥᠩᠭᠦ ᠶᠢᠨ ᠳᠡᠮᠵᠢᠯᠭᠡ | ᠣᠯᠵᠤ᠂ ᠨᠡᠩ ᠤᠯᠠᠨ ᠲᠤᠷᠰᠢᠯᠲᠠ ᠶᠢᠨ ᠲᠠᠪᠴᠠᠩ ᠢ ᠦᠬᠠᠢ ᠳᠤ ᠨᠠᠶᠢᠳᠠᠪᠤᠷᠢᠵᠢᠭᠤᠯᠬᠤ ᠪᠠᠷ ᠴᠢᠷᠮᠠᠶᠢᠬᠤ ᠬᠡᠷᠡᠭᠲᠡᠢ᠃ | ᠡᠯᠡᠰᠦ ᠶᠢ ᠰᠡᠷᠭᠡᠶᠢᠯᠡᠵᠦ ᠡᠯᠡᠰᠦ ᠶᠢ ᠵᠠᠰᠠᠬᠤ ᠪᠠ ᠰᠠᠯᠬᠢᠨ ᠴᠠᠬᠢᠯᠭᠠᠨ ᠭᠡᠷᠡᠯ ᠴᠡᠨᠡᠭ ᠢ ᠨᠢᠭᠡ ᠴᠤᠭᠴᠠᠵᠢᠭᠤᠯᠬᠤ | ᠢᠨᠵᠧᠨᠧᠷᠢᠩ ᠢ ᠴᠢᠩᠭᠠ ᠪᠦᠭᠡᠳ ᠪᠣᠳᠠᠲᠠᠶ ᠠᠳᠬᠤᠵᠤ᠂ ᠨᠠᠩ ᠶᠡᠭᠡ ᠡᠷᠴᠢᠮ ᠢᠶᠠᠷ ᠡᠯᠡᠰᠦ ᠶᠢ ᠰᠡᠷᠭᠡᠶᠢᠯᠡᠵᠦ | ᠡᠯᠡᠰᠦ ᠶᠢ ᠵᠠᠰᠠᠬᠤ ᠶᠢ ᠠᠬᠢᠭᠤᠯᠵᠤ᠂ ︽ᠪᠣᠭᠤᠮᠲᠠ ᠰᠢᠪᠲᠤᠯᠬᠤ ᠳᠠᠶᠢᠯᠠᠯᠳᠤᠭᠠᠨ︾ ᠢ ᠦᠨᠡᠨ ᠬᠦ ︽ᠰᠥᠨᠥᠭᠡᠬᠦ | ᠳᠠᠶᠢᠯᠠᠯᠳᠤᠭᠠᠨ︾ ᠪᠣᠯᠭᠠᠵᠤ᠂ ᠵᠢᠯ ᠤᠨ ᠳᠣᠲᠣᠷᠠ ᠪᠦᠬᠦᠨ ᠢ ᠵᠠᠰᠠᠬᠤ ᠡᠭᠦᠷᠭᠡ ᠪᠠᠨ ᠪᠡᠶᠡᠯᠡᠭᠦᠯᠬᠦ ᠶᠢ ᠦᠨᠡᠨ ᠬᠦ | ᠪᠠᠲᠤᠯᠠᠬᠤ ᠬᠡᠷᠡᠭᠲᠡᠶ︔ ︽ᠠᠯᠠᠱᠠ ᠶᠢᠨ ᠴᠠᠬᠢᠯᠭᠠᠨ ᠢ ᠦᠬᠠᠢ ᠳᠤ ᠣᠷᠣᠭᠤᠯᠬᠤ︾ ᠲᠥᠷᠥᠯ ᠵᠦᠢᠯ ᠢ ᠰᠠᠶᠢᠲᠤᠷ | ᠠᠳᠬᠤᠵᠤ᠂ ᠨᠡᠮᠡᠭᠳᠡᠯ ᠲᠠᠭᠠᠭᠠᠴᠠ ᠪᠣᠬᠢᠷᠲᠤᠯ ᠦᠭᠡᠢ ᠴᠠᠬᠢᠯᠭᠠᠨ ᠤ ᠲᠤᠬᠢᠷᠠᠭᠤᠯᠤᠯᠳᠠ᠂ ᠬᠠᠳᠠᠭᠠᠯᠠᠯᠳᠠ ᠶᠢᠨ ᠬᠡᠮᠵᠢᠶᠡ | ᠲᠠᠭᠠᠭᠠᠴᠠ ᠪᠣᠬᠢᠷᠲᠤᠯ ᠦᠭᠡᠢ ᠴᠠᠬᠢᠯᠭᠠᠨ ᠤ ᠣᠷᠣᠯᠠᠭᠤᠯᠤᠯᠲᠠ ᠶᠢ ᠠᠬᠢᠭᠤᠯᠵᠤ᠂ ᠦᠬᠠᠢ ᠵᠢᠴᠢ ᠡᠷᠬᠢᠨ | ᠲᠣᠭᠤᠷᠢᠨ ᠤ ᠭᠠᠵᠠᠷ ᠣᠷᠣᠨ ᠤ ᠪᠣᠬᠢᠷᠲᠤᠯ ᠦᠭᠡᠢ ᠡᠨᠧᠷᠭᠢ ᠶᠢᠨ ᠬᠡᠷᠡᠭᠯᠡᠭᠡᠨ ᠤ ᠰᠠᠭᠤᠷᠢᠨ ᠭᠠᠵᠠᠷ ᠢ ᠬᠦᠴᠦᠯᠡᠨ | ᠪᠠᠶᠢᠭᠤᠯᠬᠤ ᠬᠡᠷᠡᠭᠲᠡᠢ᠃ ᠬᠠᠯᠠᠭᠤᠨ ᠳᠤᠯᠠᠭᠠᠨ ᠢᠨᠵᠧᠨᠧᠷᠢᠩ ᠢ ᠴᠢᠩᠭᠠ ᠪᠦᠭᠡᠳ ᠪᠣᠳᠠᠲᠠᠢ ᠠᠳᠬᠤᠵᠤ᠂ ᠥᠪᠡᠷᠲᠡᠭᠡᠨ | ᠵᠠᠰᠠᠬᠤ ᠣᠷᠣᠨ ᠤ 33 ᠵᠦᠢᠯ ᠪᠣᠯᠤᠨ ᠮᠠᠨ ᠤ ᠬᠤᠳᠠ ᠶᠢᠨ 10 ᠲᠠᠯᠠ ᠶᠢᠨ ᠠᠷᠠᠳ ᠤᠨ ᠠᠮᠢᠳᠤᠷᠠᠯ ᠤᠨ ᠪᠣᠳᠠᠲᠤ | ᠶᠠᠪᠤᠳᠠᠯ ᠢ ᠨᠢᠭᠡᠳᠦᠯᠲᠡᠢ ᠲᠥᠯᠥᠪᠵᠢᠭᠦᠯᠦᠨ ᠠᠬᠢᠭᠤᠯᠵᠤ᠂ ᠤᠷᠳᠤ ᠳᠠᠮᠵᠢᠭᠤᠯᠬᠤ ᠬᠤᠭᠤᠯᠠᠢ ᠲᠣᠣᠷ ᠵᠡᠷᠭᠡ 19 | ︽ᠬᠠᠯᠠᠭᠤᠨ ᠳᠤᠯᠠᠭᠠᠨ ᠢᠨᠵᠧᠨᠧᠷᠢᠩ︾ ᠤᠨ ᠲᠦᠷᠦᠯ ᠵᠦᠢᠯ ᠤᠨ ᠪᠦᠳᠦᠭᠡᠨ ᠪᠠᠶᠢᠭᠤᠯᠤᠯᠲᠠ ᠶᠢ ᠲᠦᠷᠭᠡᠳᠬᠡᠵᠦ᠂ | ᠠᠷᠢᠭᠤᠨ ᠴᠡᠪᠡᠷ ᠳᠤᠯᠠᠭᠠᠯᠠᠭᠠ ᠶᠢᠨ ᠥᠭᠡᠷᠡᠴᠢᠯᠡᠯᠲᠡ ᠶᠢ ᠱᠠᠯᠠᠪᠳᠠᠨ ᠬᠢᠵᠦ᠂ ᠨᠢᠭᠡ ᠮᠦᠴᠡᠲᠤ ᠨᠡᠶᠢᠭᠡᠮ | ᠲᠣᠭᠤᠷᠢᠭ ᠤᠨ ᠠᠮᠢᠳᠤᠷᠠᠯ ᠤᠨ ᠬᠦᠷᠢᠶᠡ ᠶᠢᠨ 12 ᠲᠤᠷᠰᠢᠯᠲᠠ ᠶᠢᠨ ᠴᠢᠭ ᠢ ᠪᠠᠬᠢᠵᠢᠭᠦᠯᠦᠨ ᠳᠡᠭᠡᠭᠰᠢᠯᠡᠭᠦᠯᠬᠦ ᠪᠠ | ᠰᠢᠨᠡ ᠪᠠᠷ ᠨᠡᠮᠡᠭᠳᠡᠬᠦ 2 ᠲᠤᠷᠰᠢᠯᠲᠠ ᠶᠢᠨ ᠴᠢᠭ ᠤᠨ ᠪᠦᠳᠦᠭᠡᠨ ᠪᠠᠶᠢᠭᠤᠯᠤᠯᠲᠠ ᠶᠢ ᠰᠠᠶᠢᠲᠤᠷ ᠠᠳᠬᠤᠵᠤ᠂ | ᠠᠮᠢᠳᠤᠷᠠᠯ ᠤᠨ ᠬᠤᠭ ᠨᠣᠪᠰᠢ ᠶᠢ ᠲᠦᠷᠦᠯ ᠬᠤᠪᠢᠶᠠᠨ ᠰᠢᠢᠳᠪᠦᠷᠢᠯᠡᠬᠦ ᠪᠠ ᠣᠷᠴᠢᠨ ᠲᠣᠭᠤᠷᠢᠨ ᠤ ᠡᠷᠡᠭᠦᠯ | ᠬᠠᠮᠠᠭᠠᠯᠠᠯ ᠵᠢᠴᠢ ᠬᠤᠭ ᠨᠣᠪᠰᠢ ᠶᠢ ᠬᠤᠷᠢᠶᠠᠬᠤ ᠬᠠᠳᠠᠭᠠᠯᠠᠬᠤ ᠵᠥᠭᠡᠭᠡᠪᠦᠷᠢᠯᠡᠬᠦ ᠶᠢ ᠨᠢᠭᠡ ᠴᠤᠬᠴᠠᠵᠢᠭᠤᠯᠬᠤ ᠶᠢ | ᠨᠢᠭᠡᠳᠦᠯᠲᠡᠢ ᠲᠥᠯᠥᠪᠵᠢᠭᠦᠯᠦᠨ ᠠᠬᠢᠭᠤᠯᠵᠤ᠂ ᠤᠯᠠᠨ ᠲᠦᠮᠡᠨ ᠤ ᠬᠦᠷᠲᠡᠮᠵᠢ ᠶᠢᠨ ᠲᠦᠷᠦᠭᠳᠡᠯ ᠵᠣᠯ ᠵᠢᠷᠭᠠᠯᠲᠤ | ᠲᠦᠷᠦᠭᠳᠡᠯ ᠢ ᠨᠢ ᠲᠠᠰᠤᠷᠠᠯᠳᠠ ᠦᠭᠡᠢ ᠳᠡᠭᠡᠭᠰᠢᠯᠡᠭᠦᠯᠬᠦ ᠬᠡᠷᠡᠭᠲᠡᠢ᠃ ᠦᠨᠡᠨᠴᠢ ᠢᠲᠡᠭᠡᠮᠵᠢ ᠶᠢᠨ ᠪᠠᠶᠢᠭᠤᠯᠤᠯᠲᠠ ᠶᠢᠨ | ᠢᠨᠵᠧᠨᠧᠷᠢᠩ ᠢ ᠴᠢᠩᠭᠠ ᠪᠦᠭᠡᠳ ᠪᠣᠳᠠᠲᠠᠢ ᠠᠳᠬᠤᠵᠤ᠂ ᠬᠤᠳᠠᠯᠳᠤᠭᠠ ᠡᠵᠡᠩᠨᠡᠬᠦ ᠣᠷᠴᠢᠨ ᠲᠤᠭᠤᠷᠢᠨ ᠢᠶᠠᠨ | ᠰᠢᠯᠢᠳᠡᠭᠵᠢᠭᠦᠯᠬᠦ ᠶᠢ ᠴᠢᠬᠤᠯᠠ ᠠᠭᠤᠯᠭᠠ ᠪᠣᠯᠭᠠᠵᠤ᠂ ᠭᠤᠣᠯᠳᠠᠯᠭᠠ ᠲᠠᠢ ᠪᠠᠷ ᠪᠣᠭᠤᠮᠲᠠ ᠰᠢᠪᠲᠤᠯᠵᠤ᠂ | ᠦᠷᠭᠦᠯᠵᠢᠯᠡᠨ ᠬᠦᠴᠦᠯᠡᠬᠦ ᠬᠡᠷᠡᠭᠲᠡᠢ᠃ ᠰᠢᠨᠵᠢᠯᠡᠬᠦ ᠤᠬᠠᠭᠠᠨ ᠮᠡᠷᠭᠡᠵᠢᠯ ᠤᠨ ︽ᠪᠦᠰᠡᠯᠡᠯᠲᠡ ᠶᠢ ᠰᠢᠪᠲᠤᠯᠬᠤ︾ | ᠢᠨᠵᠧᠨᠧᠷᠢᠩ ᠢ ᠴᠢᠩᠭᠠ ᠪᠦᠭᠡᠳ ᠪᠣᠳᠠᠲᠠᠶ ᠠᠳᠬᠤᠵᠤ᠂ BDO ᠠᠵᠤ ᠦᠢᠯᠡᠰ ᠤᠨ ᠮᠡᠷᠭᠡᠵᠢᠯ ᠤᠨ ᠰᠢᠨᠡ ᠶᠢ | ᠡᠭᠦᠳᠬᠦ ᠲᠥᠪ ᠤᠨ ᠪᠣᠳᠠᠲᠤ ᠴᠣᠭᠴᠠᠵᠢᠭᠤᠯᠤᠨ ᠠᠵᠢᠯᠯᠠᠭᠤᠯᠬᠤ ᠶᠢ ᠲᠦᠷᠭᠡᠳᠬᠡᠨ ᠠᠬᠢᠭᠤᠯᠵᠤ᠂ ᠵᠠᠪᠰᠠᠷ ᠤᠨ | ᠲᠤᠷᠰᠢᠯᠲᠠ ᠶᠢᠨ ᠰᠠᠭᠤᠷᠢᠨ ᠭᠠᠵᠠᠷ ᠤᠨ ᠪᠥᠲᠥᠭᠡᠨ ᠪᠠᠶᠢᠭᠤᠯᠤᠯᠲᠠ ᠶᠢ ᠰᠠᠶᠢᠲᠤᠷ ᠠᠳᠬᠤᠵᠤ᠂ ᠴᠢᠳᠠᠪᠤᠷᠢᠲᠠᠨ ᠢᠶᠠᠷ | ᠡᠨᠧᠷᠭᠢ ᠣᠯᠭᠤᠵᠤ ᠰᠢᠨᠵᠢᠯᠡᠬᠦ ᠤᠬᠠᠭᠠᠨ ᠮᠡᠷᠭᠡᠵᠢᠯ ᠤᠨ ᠠᠯᠢ ᠲᠦᠷᠭᠡᠨ ᠢᠶᠠᠷ ᠰᠢᠪᠲᠤᠯᠤᠯᠲᠠ ᠭᠠᠷᠭᠠᠬᠤ ᠶᠢ | ᠠᠬᠢᠭᠤᠯᠬᠤ ᠬᠡᠷᠡᠭᠲᠡᠶ᠃ ᠴᠢᠯᠥᠭᠡᠲᠦ ᠠᠷᠠᠯᠵᠢᠶᠠᠨ ᠤ ᠣᠷᠣᠨ ᠢ ᠡᠭᠦᠳᠦᠨ ᠪᠠᠶᠢᠭᠤᠯᠬᠤ ᠢᠨᠵᠧᠨᠧᠷᠢᠩ ᠢ ᠴᠢᠩᠭᠠ | ᠪᠦᠭᠡᠳ ᠪᠣᠳᠠᠲᠠᠢ ᠠᠳᠬᠤᠵᠤ᠂ ᠴᠢᠯᠥᠭᠡᠲᠦ ᠠᠷᠠᠯᠵᠢᠶᠠᠨ ᠤ ᠣᠷᠣᠨ ᠤ ᠪᠦᠳᠦᠭᠡᠨ ᠪᠠᠶᠢᠭᠤᠯᠤᠯᠲᠠ ᠶᠢ ᠢᠳᠡᠪᠬᠢᠲᠡᠢ | ᠵᠣᠯᠭᠠᠭᠤᠯᠤᠨ ᠠᠬᠢᠭᠤᠯᠵᠤ᠂ ︽ᠪᠣᠭᠤᠮᠲᠠ+ ᠦᠷᠦᠴᠡ ᠭᠠᠵᠠᠷ︾ ᠤᠨ ᠬᠤᠯᠪᠣᠭᠠᠯᠠᠨ ᠬᠥᠭᠵᠢᠬᠦ ᠶᠢ ᠨᠡᠩ ᠰᠠᠶᠢᠲᠤᠷ | ᠠᠳᠬᠤᠵᠤ᠂ ︽ᠮᠤᠩᠭᠤᠯ ᠤᠨ ᠨᠡᠭᠦᠷᠡᠰᠦ ᠶᠢ ᠦᠬᠠᠢ ᠳᠤ ᠣᠷᠣᠭᠤᠯᠬᠤ︾ ᠶᠢ ᠭᠦᠨᠵᠡᠭᠡᠢ ᠠᠬᠢᠭᠤᠯᠵᠤ᠂ ᠲᠡᠮᠦᠷ ᠵᠠᠮ ᠤᠨ | ᠪᠠᠷᠠᠭᠠᠨ ᠤ ᠭᠦᠢᠯᠭᠡᠭᠡᠨ ᠤ ᠭᠠᠳᠠᠭᠠᠳᠤ ᠬᠤᠯᠪᠣᠭᠠᠨ ᠤ ᠰᠠᠭᠠᠳ ᠦᠭᠡᠢ ᠨᠡᠪᠲᠡᠷᠡᠬᠦ᠂ ᠳᠣᠲᠣᠭᠠᠳᠤ ᠬᠤᠯᠪᠣᠭᠠᠨ ᠤ | ᠣᠷᠴᠢᠯ ᠢ ᠪᠡᠶᠡᠯᠡᠭᠦᠯᠬᠦ ᠶᠢ ᠠᠬᠢᠭᠤᠯᠵᠤ᠂ ᠮᠠᠨ ᠤ ᠬᠤᠳᠠ ᠶᠢᠨ ᠭᠠᠳᠠᠭᠠᠳᠤ ᠠᠷᠠᠯᠵᠢᠶᠠᠨ ᠤ ᠲᠦᠪᠰᠢᠨ ᠢᠶᠠᠨ | ᠲᠠᠰᠤᠷᠠᠯᠲᠠ ᠦᠭᠡᠢ ᠳᠡᠭᠡᠭᠰᠢᠯᠡᠭᠦᠯᠬᠦ ᠬᠡᠷᠡᠭᠲᠡᠢ ᠭᠡᠵᠡᠢ᠃ | ᠬᠤᠷᠠᠯ ᠠᠴᠠ ᠴᠢᠬᠤᠯᠠᠴᠢᠯᠠᠭᠰᠠᠨ ᠨᠢ᠂ ᠬᠠᠭᠤᠳᠠᠰᠣ ᠲᠤᠰᠢᠶᠠᠬᠤ ᠤᠬᠠᠮᠰᠠᠷ᠂ ᠳᠠᠩᠰᠠ ᠲᠤᠰᠢᠶᠠᠬᠤ ᠤᠬᠠᠮᠰᠠᠷ᠂ | ᠦᠷᠡ ᠪᠦᠲᠦᠭᠡᠯᠤᠨ ᠤᠬᠠᠮᠰᠠᠷ ᠢᠶᠠᠨ ᠤᠯᠠᠮ ᠨᠢᠭᠡ ᠠᠯᠬᠤᠮ ᠴᠢᠩᠭᠠᠳᠬᠠᠵᠤ᠂ ᠥᠪᠡᠷᠲᠡᠭᠡᠨ ᠵᠠᠰᠠᠬᠤ ᠣᠷᠣᠨ ᠤ | ︽ᠵᠢᠷᠭᠤᠭᠠᠨ ᠢᠨᠵᠧᠨᠧᠷᠢᠩ︾ ᠪᠣᠯᠤᠨ ᠮᠠᠨ ᠤ ᠬᠤᠳᠠᠶᠢᠨ ︽ᠠᠷᠪᠠᠨ ᠬᠤᠶᠠᠷ ᠵᠦᠢᠯᠤᠨ ᠭᠤᠣᠯᠳᠠᠯᠭᠠ ᠲᠠᠢ ᠠᠵᠢᠯ︾ | ᠢ ᠨᠢᠭᠡᠳᠦᠯᠲᠡᠢ ᠲᠥᠯᠥᠪᠵᠢᠭᠦᠯᠵᠦ᠂ ᠨᠢᠭᠡ ᠴᠤᠬᠴᠠᠵᠢᠭᠤᠯᠤᠨ ᠠᠬᠢᠭᠤᠯᠵᠤ᠂ ᠴᠠᠭ ᠮᠥᠴᠡ ᠶᠢ ᠠᠮᠵᠢᠵᠤ᠂ ᠲᠦᠷᠭᠡᠨ | ᠠᠵᠢᠯᠯᠠᠨ ᠴᠢᠩᠭᠠ ᠠᠳᠬᠤᠵᠤ᠂ ᠠᠭᠤᠷᠬᠠᠢᠶᠢᠨ ᠡᠷᠬᠡ ᠨᠡᠭᠦᠷᠡᠰᠦ ᠤᠬᠢᠶᠠᠬᠤ ᠬᠡᠦᠷᠰᠢᠭᠦᠯᠬᠦ ︽ᠭᠤᠷᠪᠠ ᠶᠢ ᠨᠡᠶᠢᠳᠬᠡᠬᠦ︾ | ᠂ ᠪᠦᠬᠦ ᠪᠥᠮᠪᠥᠷᠴᠡᠭ ᠤᠨ ᠬᠠᠮᠤᠭ ᠤᠨ ᠲᠤᠮᠤ BDO ᠶᠢ ᠨᠢᠭᠡ ᠴᠤᠬᠴᠠᠵᠢᠭᠤᠯᠤᠬᠰᠠᠨ ᠦᠢᠯᠡᠳᠪᠦᠷᠢᠯᠡᠯ ᠤᠨ | ᠰᠠᠭᠤᠷᠢᠨ ᠭᠠᠵᠠᠷ ᠢ ᠪᠠᠶᠢᠭᠤᠯᠬᠤ᠂ ᠦᠵᠡᠰᠬᠦᠯᠡᠩᠲᠦ ᠰᠠᠶᠢᠬᠠᠨ ᠦᠬᠠᠢ ᠶᠢᠨ ᠠᠮᠢ ᠠᠬᠤᠢ ᠣᠷᠴᠢᠨ ᠲᠣᠭᠤᠷᠢᠨ ᠤ | ᠶᠠᠰᠤ ᠴᠢᠨᠠᠷ ᠢᠶᠠᠨ ᠳᠡᠭᠡᠭᠰᠢᠯᠡᠭᠦᠯᠬᠦ ᠠᠵᠢᠯᠯᠠᠭᠠ᠂ ᠲᠠᠷᠢᠶᠠᠯᠠᠩ ᠰᠣᠶᠣᠯ ᠵᠢᠭᠤᠯᠴᠢᠯᠠᠯ ᠢ ᠠᠭᠤᠰᠤᠯᠴᠠᠭᠤᠯᠤᠨ | ᠬᠥᠭᠵᠢᠭᠦᠯᠬᠦ᠂ ᠠᠵᠤ ᠠᠬᠤᠶᠢᠯᠠᠯ ᠢ ᠰᠲ᠋ᠤᠺ ᠤᠨ ᠵᠠᠭ᠋ᠠ ᠳᠤ ᠭᠠᠷᠭᠠᠬᠤ ᠦᠢᠯᠡᠴᠢᠯᠡᠭᠡ ᠶᠢ ᠪᠤᠶᠢᠵᠢᠭᠤᠯᠬᠤ ᠵᠡᠷᠭᠡ | ᠠᠵᠢᠯ ᠢᠶᠠᠨ ᠲᠦᠷᠭᠡᠨ ᠨᠢᠭᠡᠳᠦᠯᠲᠡᠢ ᠲᠥᠯᠥᠪᠵᠢᠭᠦᠯᠵᠦ᠂ ᠬᠥᠭᠵᠢᠯᠲᠡ ᠪᠣᠯᠤᠨ ᠠᠮᠤᠷ ᠲᠦᠪᠰᠢᠨ ᠢ ᠨᠡᠩ ᠰᠠᠶᠢᠲᠤᠷ | ᠨᠢᠭᠡᠳᠦᠯᠲᠡᠢ ᠲᠥᠯᠥᠪᠵᠢᠭᠦᠯᠵᠦ᠂ ᠠᠵᠤ ᠠᠬᠤᠢ ᠨᠡᠶᠢᠭᠡᠮ ᠤᠨ ᠬᠥᠭᠵᠢᠯᠲᠡ ᠶᠢᠨ ᠡᠯᠡ ᠵᠦᠢᠯ ᠤᠨ ᠦᠢᠯᠡᠰ ᠤᠨ | ᠲᠠᠬᠢᠨ ᠰᠢᠨᠡ ᠳᠡᠭᠲᠡᠷ ᠲᠤ ᠭᠠᠷᠬᠤ ᠶᠢ ᠠᠬᠢᠭᠤᠯᠬᠤ ᠬᠡᠷᠡᠭᠲᠡᠢ ᠭᠡᠵᠡᠢ᠃ |