企業(yè)對(duì)外投資與籌資循環(huán)的審計(jì)資料

第十九章投資與籌資循環(huán)的審計(jì)1一、《對(duì)外投資內(nèi)部會(huì)計(jì)控制規(guī)范》的規(guī)定1.不相容崗位（1）預(yù)算的編制與審批（2）項(xiàng)目的分析論證與評(píng)估（3）決策與執(zhí)行（4）處置的審批與執(zhí)行（5）業(yè)務(wù)的執(zhí)行與相關(guān)會(huì)計(jì)記錄2.授權(quán)批準(zhǔn)審批人應(yīng)當(dāng)根據(jù)對(duì)外投資授權(quán)批準(zhǔn)制度的規(guī)定，在授權(quán)范圍內(nèi)進(jìn)行審批，不得超越審批權(quán)限。對(duì)于審批人超越授權(quán)范圍審批的對(duì)外投資業(yè)務(wù)，經(jīng)辦人有權(quán)拒絕辦理，并及時(shí)向上級(jí)部門報(bào)告。2【例題】B注冊(cè)會(huì)計(jì)師接受會(huì)計(jì)師事務(wù)所的指派對(duì)Y股份有限公司2004年度的會(huì)計(jì)報(bào)表進(jìn)行預(yù)審，正在對(duì)Y公司有關(guān)對(duì)外投資內(nèi)部控制的合理性和有效性進(jìn)行測(cè)試，有下列問題需做出判斷。（1）B注冊(cè)會(huì)計(jì)師了解到Y(jié)公司對(duì)外投資的下列崗位分工中，不恰當(dāng)?shù)氖牵ǎ.甲職員負(fù)責(zé)對(duì)外投資預(yù)算的編制，乙職員負(fù)責(zé)對(duì)預(yù)算進(jìn)行審批B.證券部負(fù)責(zé)股票債券的買賣，財(cái)務(wù)部負(fù)責(zé)相關(guān)的會(huì)計(jì)處理C.投資部丙職員負(fù)責(zé)投資處置的審批，丁職員負(fù)責(zé)辦理有關(guān)處置業(yè)務(wù)D.戊職員負(fù)責(zé)對(duì)外投資項(xiàng)目的分析論證及評(píng)估3答報(bào)案野：流D解柔析海：分枕析首論蕩證舊及丈評(píng)屑估溜為取不尾相胃容舌職弊務(wù)。（活2梯）利B恭注孔冊(cè)濁會(huì)穗計(jì)彈師記為碑測(cè)非試隔Y悼公林司對(duì)釣外惠投授資正處飲置探的場(chǎng)有姻關(guān)皂內(nèi)忙部旅控疾制有賴效帝性要，忘下御列肢測(cè)誤試熟程傷序頁中承最遷有述可源能搞執(zhí)侄行猴的精是竿（惱）匆。A所.餓檢納查篇投結(jié)資勒項(xiàng)姻目?jī)數(shù)慕謭?jiān)析勺論元證景報(bào)尾告B明.啦檢宰查梅對(duì)紐奉外坑投等資虹預(yù)井算扯是妹否莊經(jīng)板過迷批梅準(zhǔn)C烈.哥觀妥察捉投列資訓(xùn)處瓶置恥的牢審款批門和奪執(zhí)禾行賠是由否渣確要實(shí)評(píng)分阿離D能.訊審詠閱墓內(nèi)腫部懷盤溪核務(wù)報(bào)滑告答抓案下：輛C解祖析點(diǎn)：審評(píng)批逝和鼻執(zhí)事行為衣投蟲資搞處推置銜過鞋程麗中報(bào)的不高相站容東職幟務(wù)。4二說、使投落資狼的泛實(shí)零質(zhì)戲性客測(cè)俊試1黃.分?jǐn)⑽鰧m性禾復(fù)敞核（訓(xùn)1鏈）平計(jì)匆算銳短慮期謠股少票頑投咽資仔、丸長(zhǎng)鋤期奶股織權(quán)形投庫資庫、朝期抖貨底等高現(xiàn)風(fēng)懸險(xiǎn)舉投濟(jì)資修所蕩占載的疏比圖例，察分嶼析框短游期雕投漿資溫和可長(zhǎng)杰期顆投嫩資賤的安希全已性，礎(chǔ)要走求潔被彩審皇計(jì)心單視位青估攤計(jì)導(dǎo)潛琴在添的翁短模期燈投雜資張和哀長(zhǎng)躁期吵投蘿資麗損符失坡。（馳2豆）線計(jì)帆算投怕資藍(lán)收翅益溪占若利鵲潤(rùn)肯總警額框的燙比貫例，織分晉析芬被噴審育計(jì)肆單斷位卵在歸多香大缸程畫度撲上山依俊賴射投壺資爆收喪益因，剪判螺斷旨被賓審工計(jì)援單貌位盈途利嗽能性力憐的降穩(wěn)鬧定派性。將鼻當(dāng)元期礎(chǔ)確妻認(rèn)南的雞投趴資丈收雄益撲與注從水被必投體資德單葉位濕實(shí)交際月獲扭得丘的請(qǐng)現(xiàn)摘金室流桿量竟進(jìn)枝行謙比籠較角，秋將亂重陳大傭投賤資炎項(xiàng)銳目字與去以倉前積年生度界進(jìn)澇行院比壟較親，篩分餓析秘是樹否共存招在盲異撲常返變記動(dòng)鳳。52纖.杜實(shí)燈地唇盤猶點(diǎn)冠投界資此資屠產(chǎn)蠢，昆并啊審絲式查厭賬當(dāng)實(shí)草是梳否寒相編符盤距點(diǎn)緞投躬資唱資聞產(chǎn)包詢括賤兩閥個(gè)瞧步枝驟蠅：一沃是燈盤客點(diǎn)廳庫既存帥證俘券申。贏盤叉點(diǎn)勉時(shí)奇要白有饑企狂業(yè)碗有具關(guān)訂管胃理貫人臂員騾在敘場(chǎng)聰，滲盤視點(diǎn)密結(jié)釘果矛要匹填破制緣瑞盤已點(diǎn)袍清聯(lián)單油。二曬是盛將臂盤際點(diǎn)塑清利單基與顧前屆述挪明姨細(xì)也表毒中脖有遍關(guān)乞賬旋戶四相期核譜對(duì)貧，品并原經(jīng)練企萄業(yè)洽管奪理蹲人制員鞠簽杰章鳳后盞，蓋列號(hào)入腿審沃計(jì)闊工陜作鐮底凍稿物。如稿果椅企斜業(yè)坊的書投睡資惡證畢券捕是立委角托踩某論些矩專疲門雨機(jī)津構(gòu)拆代緣瑞為啞保戲管羞的臉，殿注攔冊(cè)籠會(huì)擴(kuò)計(jì)快師鍬應(yīng)向展保妻管汗機(jī)腐構(gòu)習(xí)發(fā)賭出啞詢奇證隙函，閣以丙證緞實(shí)季投出資充證紫券利的價(jià)真掌實(shí)諸存麗在辣。3吧.欺審艙查賓投榆資眾的珍入凱賬向價(jià)認(rèn)值皆和朝投套資悟收律益4欄.紋審恒查爛長(zhǎng)角期岔投膊資枯業(yè)饑務(wù)屢是遍否器符廁合卡國(guó)務(wù)家額的詞限肝制花性舉規(guī)塞定65令.揉審眾查飄長(zhǎng)徐期世投亦資精的誤核生算注方包法6單.踩審田查痕長(zhǎng)臭期訊投廣資群與轎短馬期極投銀資瞇在己分額類托上泡相接互敘劃館轉(zhuǎn)貨的齊會(huì)扮計(jì)郵處竿理巨是型否本正板確對(duì)胡于抱長(zhǎng)艙期滿投莖資零與竄短輝期介投這資犁在驕分以類鳳上涉的還相尋互刺劃晴轉(zhuǎn)莖，躬注竟冊(cè)藥會(huì)澇計(jì)關(guān)師關(guān)應(yīng)需注股意適審共查篩下寺面桿三混個(gè)陶問吳題念：（加1六）梁對(duì)君今觸后且一絞年里內(nèi)俱將喇要踢到版期沸的掠長(zhǎng)遠(yuǎn)期脾債撓權(quán)傾投挺資儉，瓶是粘否傅已噴從驗(yàn)報(bào)渠表體上腸“塌長(zhǎng)各期噸債刺權(quán)往投耗資峰”鳥剔媽除優(yōu)并瀉單竄獨(dú)溜列果在“求流想動(dòng)聽資惱產(chǎn)傭”無類氧下艘“余一躺年喉內(nèi)兇到緊期藝的被長(zhǎng)捆期笛債跨權(quán)柜投廢資啞”奔項(xiàng)豪目?jī)?nèi)判。（絨2怖）味長(zhǎng)智期更投鐮資捎轉(zhuǎn)破化毒為費(fèi)短冰期錄投陽資融的籮合禍理沸性因。（澡3伐）丟檢震查沾有催無骨長(zhǎng)昌期抹投耽資決性驢質(zhì)杯的懇短負(fù)期谷投筋資游。7謊.脾確爪定穿投粉資激是中否義已狂在瀉資刺產(chǎn)膽負(fù)套債勁表灑上廁恰拉當(dāng)鹿披忌露廢。7【房誠例吐題蝦】A慎注起冊(cè)氣會(huì)似計(jì)衣師漆負(fù)嗽責(zé)謠對(duì)容甲胡公莫司溝2澡0偽0孔7罷年念度大財(cái)殃務(wù)墳報(bào)慕表根進(jìn)業(yè)行雹審艱計(jì)瓶。帥在懸對(duì)掃該騾企循業(yè)投以資恥業(yè)剪務(wù)融進(jìn)爽行蔽審僅計(jì)時(shí)浩，聰A殲注谷冊(cè)御會(huì)牽計(jì)撤師嬌遇駱到選以聲下家事積項(xiàng)耳，介請(qǐng)型代剖為腸做建出印正丟確負(fù)的尸專梨業(yè)尼判宰斷匠。1件.直審棍計(jì)交笑易英性非金撇融奮資雅產(chǎn)時(shí)胖，狀如期論末蜘發(fā)六現(xiàn)跡該胡資罰產(chǎn)褲的到公冬允辭價(jià)舊值閘與甜賬智面雁價(jià)察值怠不柴符，沒注損冊(cè)福會(huì)元計(jì)間師賞應(yīng)鴉該硬（鞠）粒。A讀.槍提扶請(qǐng)專按虧公訊允缸價(jià)敢值脖調(diào)楚整鍛交墓易隔性妥金輝融蹦資戚產(chǎn)含的熱金倒額B尾.柜不輔建滅議日做燙任就何馳會(huì)儀計(jì)聰處霸理C悶.察提退請(qǐng)吧按垃公氧允同價(jià)縱值限與蔥賬爺面源價(jià)物值嶺孰配低記調(diào)桂整倒會(huì)掀計(jì)鎮(zhèn)記具錄D縱.扁在姨審毫計(jì)切報(bào)澇告握中蓮進(jìn)恰行辣適悉當(dāng)植反掀映答混案語：陳A解川析撥：交動(dòng)易烤性擁金械融種資均產(chǎn)瞧期編末儀應(yīng)存按糊公英允缺價(jià)握值辨計(jì)堅(jiān)量。82嘩.貢注裙冊(cè)沒會(huì)泥計(jì)妙師計(jì)湊算錘甲女公煮司跪短怒期適股接票葬投魚資閣占描投潑資革或摔資沉產(chǎn)臥的歡比飄例，聚其您主庭要卵目堤的抵是監(jiān)（蛙）吩。A舍.主驗(yàn)脆證稻交拿易泉性黨金補(bǔ)融倡資槳產(chǎn)土估遣價(jià)伯的腿正養(yǎng)確鋸性B巖.劈燕分遲析遞投姻資顆是抗否鳥存壞在惹異覽常柔波叉動(dòng)斥的州情壤況C賊.賢分灣析步交息易浴性粥金川融艘資望產(chǎn)腦的序安燒全炒性D妨.云判獅斷棍甲炎公汪司擋盈喬利女能奶力喊的坐穩(wěn)腰定距性答歸案奮：徑C解抗析隱：優(yōu)計(jì)中算蔽投禿資胃所脅占款比虧例許，像與鞭計(jì)沖價(jià)蹄的址正炕確回性葬無得關(guān)旺；析分退析筑異販常古波高動(dòng)食，黃一給般們是陰用各蜻期充數(shù)姻據(jù)進(jìn)描行杠比滲較摟；己判寶斷價(jià)盈俯利查能材力愉的著穩(wěn)產(chǎn)定潔性盾，隙通屑常香要銷計(jì)解算投選資貨收助益竹占尺利紙潤(rùn)同總木額岡的興比第例。93典.受在捐對(duì)持效有謙至艙到拋期題投跟資實(shí)法施緞的除下怖列狹實(shí)鑼質(zhì)汁性遙程屢序摔中鐵，擁你禁認(rèn)匠為不用恰綢當(dāng)?shù)哪崾墙ńB）議。A獸.功當(dāng)圖有返客釘觀徐證樹據(jù)咬表緞明忙持削有妄至提到佳期安投待資摟發(fā)蒼生距減喚值盛的娃，奧復(fù)密核仆相壘關(guān)誦資利產(chǎn)赴項(xiàng)塞目販的趙預(yù)汁計(jì)取未天來可現(xiàn)劃金某流路量臥，打并謠與伶其散賬箭面算價(jià)膜值棗進(jìn)戲行牽比擔(dān)較劃，辮檢型查撲相軍關(guān)郵準(zhǔn)造備芽計(jì)梢提帥是馳否仍充騾分B攤.役檢畢查赤債薄券照投桌資掛票道面趨利斗率瘦和倦實(shí)略際奶利矛率京有躍較族大踏差固異典時(shí)珍，紡甲昨公惠司伴采舅用躬的彎利孝率延及榜其孕計(jì)黎算粥方鼻法浴是衣否軍正頸確C糧.乳確歪定習(xí)持蘭有境至翻到挽期文投妻資姓披印露杜是素否殺恰斧當(dāng)夠，榆注餐意拴一替年脾內(nèi)活到鼠期什的站持絮有平至嘩到篩期里投亭資忍是勻否老已共重沈分男類四至魯一渾年顛內(nèi)吊到攝期池的檢流瞎動(dòng)披資撒產(chǎn)慣項(xiàng)全目D理.意對(duì)沈期變末傘結(jié)雹存高的摟持穿有敞至牧到速期捕投把資汽，擾核郊實(shí)搭甲所公折司先持脅有牢的蔽目揭的鮮和參能玻力碧，站檢扭查丙本膛科峰目勺核鉗算掉范浸圍訓(xùn)是謝否狼恰肆當(dāng)答第案土：紋C解爽析均：一蟻年擴(kuò)內(nèi)邪到顏期名的鉤持撲有股至瘡到淹期鉤投食資地，夾應(yīng)保重桑分均類啦至雅一存年先內(nèi)驢到魂期孝的農(nóng)非悼流測(cè)動(dòng)覺資零產(chǎn)駁項(xiàng)怖目。1富04奏.鋸在米審拌計(jì)嫩甲栽公垮司持尋有凍目牌的艦改幸變覆的背持證有員至律到幸期摘投偶資時(shí)維，豈下扁列闖程羞序借中伯最蒜具莖針貴對(duì)言性論的顆是鑰（秘）宮。A欺.揀核泳實(shí)制持漁有郵目京的互和扮能末力倆，艘檢片查寄核遞算廣范讀圍臨是粱否班恰譽(yù)當(dāng)B買.男檢倉查胃持跳有悅至媽到猶期金投箱資愛劃年轉(zhuǎn)留為碌可筐供筑出殺售骨金捎融糾資陶產(chǎn)郵的分會(huì)防計(jì)速處姜理完是佩否訴正饞確C汗.習(xí)向卻相菠關(guān)螞金畜融套機(jī)棉構(gòu)妨發(fā)皆函耽詢寺證爐持夕有窄至走到語期耀投皇資孤的肺期娘末創(chuàng)數(shù)質(zhì)量墳并奪記拆錄培函軟證糧過釋程D慮.川結(jié)窯合亞投香資冬收叔益秩科始目扯，劇復(fù)嗽核爸處述置哈持威有運(yùn)至厲到蹲期閱投擠資暢的重?fù)p予益盯計(jì)挨算嬌是就否塞正疤確訂，鼓減蹲值啟準(zhǔn)媽備尊是顯否尸同枝時(shí)餡結(jié)朽轉(zhuǎn)答充案盡：囑B擔(dān)。解爆析?。簩?duì)肌于縫持坦有剩至鹽到駛期壤投派資嗚來倒說挺，敵當(dāng)情持痰有次目茅的壇改扔變拐時(shí)卡，嘉應(yīng)圾將孝其巴劃養(yǎng)轉(zhuǎn)拖為雖可預(yù)供最出工售秀金糾融奧資錦產(chǎn)木。1握1【典例著題捧】雞注午冊(cè)睡會(huì)枝計(jì)紛師匠在使對(duì)踏H斧公時(shí)司耕2類0千0要4蕉年練度襖會(huì)峽計(jì)薪報(bào)源表急進(jìn)衣行桃審板計(jì)蜓時(shí)貸，舊發(fā)適現(xiàn)判對(duì)稈甲痰公揪司顧的長(zhǎng)墻期梢股鑰權(quán)柳投境資兔持懼股吹比鉗例馳為宗1炒5脹%密，廟但卡具裕有哄重嘴大政影洪響。齊下烏列關(guān)各程項(xiàng)播處巧理雁中塌，不猴恰顆當(dāng)?shù)南萦须姡常﹨s。A愿.尊H押公刺司束采秧用西成新本蠅法務(wù)核鑄算天此腎項(xiàng)權(quán)投情資箭，主建求議性改存為熟權(quán)路益夠法B倚.書H已公價(jià)司反采頭用蟻權(quán)冶益愛法怕核愉算腐此白項(xiàng)薦投至資森，澇建芝議因改終為原成席本烘法C躁.種甲云公井司燃當(dāng)怕年畏提奪取摔法明定誰盈孤余薪公松積宅1參5碑萬視元洽，繪H奴公兆司兼未彼作購處襪理詞，惑建鄉(xiāng)豐議豎調(diào)壩整榜長(zhǎng)毒期暢股電權(quán)件投哪資級(jí)的鳳賬訪面梁價(jià)沾值D崗.武甲惰公誦司廊當(dāng)業(yè)年予增牢加眠資工本衰公篩積受5頸0濟(jì)萬留元臣，惜H也公勿司哪在野增礦加浙長(zhǎng)印期煩股渡權(quán)殃投陷資趨賬今面許價(jià)怖值帶的上同笛時(shí)訓(xùn)確幼認(rèn)逢為坐投慣資宗收姜益盾，咐建液議沙沖姿減探投鋒資退收到益扁，炸調(diào)掀增襖資薪本宅公胡積1診2答與案么：險(xiǎn)B纏C解壘析臘：寧該賣投乏資央應(yīng)泛采臺(tái)用權(quán)半益崖法核飛算好，磚所校以暫B液是倡錯(cuò)晶誤劫的河。被相投邊資減單幫位路提乒取適盈企余題公爺積肚，枝不仙影廢響摔所茫有即者托權(quán)豎益曾發(fā)我生弊變愁化，教因寄此漏，財(cái)未染作嚴(yán)處按理競(jìng)是傾正盤確皇的虧?！緫浝最}把】深2蠻0蛙0沾2趙年偶度夠R首公衛(wèi)司冊(cè)將惡賬襲面養(yǎng)余達(dá)額剩為手2鉛0綠0勢(shì)0撇萬派元徐、已猛全笑額著計(jì)地提毫減篇值泊準(zhǔn)殃備仙的陡長(zhǎng)邪期值股遮權(quán)覆投龜資標(biāo)，否以胸1揉0毫0唐0訓(xùn)萬碑元富予垃以日轉(zhuǎn)偏讓，盛款助項(xiàng)歉已項(xiàng)全柜部虧收分到嶄，屢并夸已棟辦北妥厘股閉權(quán)貴轉(zhuǎn)返讓懶相磨關(guān)偵法溝律效手塞續(xù)監(jiān)。助粉理的人駱員份在最取畜得彩R粱公坊司巷及趴其班常訪年源法兔律冠顧鐘問紹關(guān)該于麻股繩權(quán)池受蛾讓散方被非息關(guān)鉆聯(lián)泡方母的精說減明美后濤，纖得速出黃可懂以確伶認(rèn)洽1度0攀0助0足萬斬元數(shù)投像資餅收機(jī)益的福審健計(jì)港結(jié)呆論隔。容（僅）答魚案肯：爽×解率析序：寨被芽審趙計(jì)言單尺位全戰(zhàn)額徐計(jì)原提扶減墻值剝準(zhǔn)進(jìn)備蹦，飾屬披于迷濫乓用爸會(huì)背計(jì)約政朝策從。1凳3【吩例侮題詳】H相注鐵冊(cè)情會(huì)兆計(jì)京師餓負(fù)醒責(zé)都對(duì)伯C營(yíng)公順?biāo)痉?傭0竹0曉5峽年資度傾會(huì)救計(jì)份報(bào)院表膠進(jìn)疫行念審蜓計(jì)飾。厚在滋對(duì)釣C同公校司未的籌道資盼和宇投布資私循子環(huán)淘實(shí)草施燈審貍計(jì)時(shí)狂，久H監(jiān)注扔冊(cè)蒼會(huì)拐計(jì)政師繭遇難到喘以唱下晉事鎮(zhèn)項(xiàng)坐，精請(qǐng)匆代的為謹(jǐn)做痕出彈正堤確助的豪專廳業(yè)竟判賀斷騰。1剝.姑H泛注荒冊(cè)究會(huì)燒計(jì)愁師咱計(jì)駝劃忘測(cè)膀試趣C覆公撞司屆2辱0穗0穗5測(cè)年孩末長(zhǎng)課期寧銀魯行選借蓋款惑余幣額冠的天完昏整略性。不以辜下篇審航計(jì)蜓程徐序頸中敏，池可嬌能錄實(shí)屯現(xiàn)膛該蔽審股計(jì)架目襪標(biāo)恥的且有付（役）稻。A篩.刪了叼解柿銀候行京對(duì)正C尿公非司天的者授題信屯情肅況B母.咳檢解查叮長(zhǎng)保期憐銀盜行橫借耐款累明剪細(xì)索賬杠中與本管年噴新垃增仗借堆款路的獄銀糠行擔(dān)進(jìn)季賬怕單C朽.全向叛提祥供鮮長(zhǎng)粥期作銀比行敲借刷款瓶的岡銀活行仔寄燥發(fā)誼銀亡行托詢包證散函D勾.再重囑新嚼計(jì)繡算駝并摸分當(dāng)析皮2江0譯0座5拔年畫度尤長(zhǎng)英期博借柿款屢利永息答達(dá)案汽：妨A勺C泊D解巧析堤：朝檢亦查室長(zhǎng)梢期冒借艦款幻玉明釘細(xì)裁表療中本監(jiān)年杠新滔增鏟借汪款唇的蘿銀敲行僑進(jìn)把賬最單窄，宴主曠要謎是戀證賞實(shí)韻新許增氧借浙款幕的盒真遍實(shí)梢性。1栗42蘇.借H栗注消冊(cè)胖會(huì)寶計(jì)權(quán)師猾計(jì)島劃瞇測(cè)羊試質(zhì)C逃公縣司扒2擠0龜0態(tài)5腳年庭末長(zhǎng)候期暈投儲(chǔ)資喘余歇額魯?shù)那拇娣皆诔嘈?。卷以變下丈審航?jì)恢程淺序貞中晉，蜓可本能錢實(shí)刺現(xiàn)玻該珠審穩(wěn)計(jì)御目侵標(biāo)磚的穗有侍（特）延。A紗.擠向場(chǎng)受喬托錄代杰管里C彎公軌司陷長(zhǎng)纖期奴證仰券虹的下托滔管礦機(jī)獄構(gòu)辜寄因發(fā)度詢聰證忌函B富.禿查拖閱題C忠公嚇?biāo)局捕呤旅?huì)冊(cè)與膝長(zhǎng)嶺期堅(jiān)投東資灘業(yè)弟務(wù)浴有描關(guān)燒的蒜會(huì)村議汁記耐錄C擾.杠檢摩查郊長(zhǎng)率期雄股非權(quán)枝投嚇資和中鳴股么票淹投漁資匪的午2潛0攏0墓5期年匯末園市挎價(jià)緊變腐動(dòng)集情里況D愿.退向栗被呀投陜資乏單增位研寄息發(fā)鉗詢放證娘函答篇案旨：A暮B雷D解馬析那：劇檢稀查剖長(zhǎng)棒期眨股涉權(quán)楊投藍(lán)資菊中服股寬票投略資抄的勒年竹末江市者價(jià)鴨變相動(dòng)嗽情饑況擁，座主端要伯是型驗(yàn)每證春其芽估畢價(jià)懼問資題。1狼5【長(zhǎng)例俗題挎】血A承B系C身公沃司丟2狐0揉0調(diào)4慈年諒度碰會(huì)擱計(jì)倆報(bào)姜表凈懲利紋潤(rùn)估為搖1刺8鍋0飾0澆萬姥元，齒注鑄冊(cè)媽會(huì)莖計(jì)獵師肅X息審抓計(jì)田A杠B眨C腎公奴司梳2店0耳0霸4澆年曠度仔會(huì)叔計(jì)堤報(bào)刃表藥時(shí)絕，抱發(fā)滔現(xiàn)稼：（宴1槳）利由供于焰驗(yàn)各資籌后確A廁B戴C美公霧司長(zhǎng)近期夜占瞇用禿被套投肚資碗單辣位賢N唯公罵司俱的雙資榮金，砌公甲司辱根傍據(jù)筆占室用腰資衡金羞數(shù)譜額沖襪減芒長(zhǎng)握期吳股愈權(quán)開投島資竭—塊—緊N憑公士司的喇賬夾面納價(jià)牙值贈(zèng)。（賣2衫）窗E寇公犁司竟系探A額B護(hù)C鍬公怖司凍于燒2顫0瓦0箱4聯(lián)年老1脆月限1磚日撲在劈燕國(guó)尿外脹投喬資念設(shè)莊立暈的愛聯(lián)啄營(yíng)熔公怪司兄，挎其紫2四0選0持4起年民度殺會(huì)付計(jì)它報(bào)耕表陷反塔映鞏的瞇凈紫利吃潤(rùn)銷為賴3眉6疑0狀0挖萬語元牧。給A味B貿(mào)C季公殊司拋占星E獻(xiàn)公素司盈4步5跨%沃的掉股辦權(quán)抹比社例衡，感對(duì)庸其圈財(cái)服務(wù)位和是經(jīng)鋒營(yíng)咱政濾策平具禁有年重自大斬影憲響場(chǎng)，跳故抓在黨2遇0復(fù)0簽4們年稍度觀會(huì)素計(jì)輕報(bào)暮表蓬中場(chǎng)采鎖用權(quán)安益弄法確港認(rèn)身了送該雖項(xiàng)投淺資煩收怨益蜂1激6林2蔑0呆萬尺元。幟E行公選司撒2匹0善0我4袋年論度皇會(huì)鋪計(jì)蜓報(bào)飛表未持經(jīng)掀任盼何則注犁冊(cè)適會(huì)肥計(jì)催師怕審喉計(jì)。1矛6（斑3姓）A花B莖C粗公幅司堡擁菊有糖K永公惑司慨一據(jù)項(xiàng)氣長(zhǎng)栗期克股賭權(quán)按投鉤資權(quán)，晉賬向面盈價(jià)溜值驗(yàn)5潮0設(shè)0峰萬笛元常，色持遠(yuǎn)股和比滋例起3終0乳%見。質(zhì)2獸0議0索4肉年逆1膨2哥月溝3垮1邁日且，丈A涌B淚C帥公救司佛與臉Y垃公涂司揪簽敵署抄投鏡資庫轉(zhuǎn)遮讓荷協(xié)盼議緩，戰(zhàn)擬伏以屬4超5丙0混萬開元攀的之價(jià)車格蠅轉(zhuǎn)斥讓排該宿項(xiàng)皆長(zhǎng)疲期聾股亮權(quán)蛛投良資此，雞已匙收允到采價(jià)峰款在3醬0乘0睡萬殊元放，糾但尚籌未歐辦闖理據(jù)產(chǎn)辨權(quán)警過茶戶晚手申續(xù)。順A掩B誘C癥公優(yōu)司乓以啄該刺項(xiàng)杰長(zhǎng)畝期曲股用權(quán)替投諸資捉正算在今轉(zhuǎn)左讓返之路中旅為枕由戀，不帳再愧計(jì)姐提垃減件值氏準(zhǔn)件備。（扇4府）商A饞B貸C厚公四司忍2敬0衣0立2亂年偉初憶獲前得囑某飲高平速爪公叮路炕2柿0懷年薪收狹益頃權(quán)引，倡于感2祝0答0昨4亞年需1悄2綿月紛3直1惑日以伶2撥0媽0蓋0適萬堡元荒的浸價(jià)冠格尸轉(zhuǎn)癥讓自牲2初0倡0賄5仰年掉1尾月充1辟日血起未概來椒1虹0阿年勻的雹收伯益孩權(quán)。蛇A攀B檔C緣瑞公到司域于特當(dāng)殺日緩開冶具顧發(fā)展票耗并診收煤到艇全路部塘轉(zhuǎn)證讓爹價(jià)四款稿，避并漸據(jù)闖此確深認(rèn)丸投溉資誼收裝益狹2撓0之0斧0劇萬窗元。1鞋7（億5鍛）A啄B蓄C粒公網(wǎng)司度于右2悅0葉0鏈3婆年四9缸月猛1茂日督和料H間公承司越簽茂訂死并識(shí)實(shí)勾施崇了肺金槽額通為炭5絕0應(yīng)0憲0助萬焦元開、布期陽限片為盤3自個(gè)畢月銅的嚇委買托交理有財(cái)幅協(xié)縱議敗，露該甩協(xié)妨議協(xié)規(guī)慢定暮H告公怖司毯負(fù)牙責(zé)堪股素票劑投冰資亮運(yùn)煉作形，褲Y諒公崖司何可娘隨鉆時(shí)結(jié)核你查脂。借2蹦0用0睡3獲年惡1剖2紐奉月炭1臨日餐，性A張B滾C塔公寬司腫對(duì)凡上踢述監(jiān)委獸托津理爹財(cái)陪協(xié)薄議沉辦奪理黨了讓展幸期鋼手漁續(xù)碌，玩并遲于你同抽日收蹄到縣H摧公鞭司敬匯饞來策的駛標(biāo)皺明量用陣途揮為蠟投言資逃收暑益典的歇3各0挪0魄0呈萬喜元擴(kuò)款販項(xiàng)，癢A盼B殖C頌公斧司幸據(jù)薄此確及認(rèn)會(huì)投天資告收半益3幅0號(hào)0花0捎萬介元巧。（莖6濟(jì)）銜A規(guī)B鏟C投公職司對(duì)嬌I速公泊司袋長(zhǎng)襖期商股唐權(quán)乒投融資（士無泡市吳價(jià)弱）四為腸5聲0魄0經(jīng)0仰萬妥元汗，逃I鍬公箏司交2恥0平0末4笨年縱8清月叫已筍經(jīng)進(jìn)御入郵清何算攔程航序。瘋在食編暖制饒2瘋0亦0膛4測(cè)年照度屑會(huì)系計(jì)皂報(bào)濫表求時(shí)街，楚Y嘴公然司找對(duì)收該惑項(xiàng)回長(zhǎng)瞧期絹股紛權(quán)責(zé)投州資激計(jì)繼提遮了樂1叨0卸0眨0筋萬再元甩的之減俗值躬準(zhǔn)攜備鏟。要按求特：數(shù)（智1社）臟針鑒對(duì)藍(lán)事?lián)享?xiàng)軋（仰1第）纏，六注私冊(cè)鴉會(huì)籍計(jì)血師相應(yīng)胳當(dāng)提閃出撲什請(qǐng)么敬建贊議籃？1革8（修2仰）凈針系對(duì)嗽事瞇項(xiàng)沙（行2稱）創(chuàng)，春注燥冊(cè)洗會(huì)蠶計(jì)委師是應(yīng)機(jī)當(dāng)燙考謙慮發(fā)窯表尸什咬么盞意拼見白類掌型震？為耕什方么蓬？（甘3碰）雅針寄對(duì)側(cè)事較項(xiàng)略（孩3小）脆，仔下皺一久步嶼應(yīng)收當(dāng)采云取臘什跟么公措合施竄？（怪4慘）白針濁對(duì)華事晌項(xiàng)雅（驚4吼）剪，穴判福斷求A夠B沿C趴公六司多已溝經(jīng)含確頭認(rèn)都的投迫資藝收尼益足能判否勁確愉認(rèn)。辜若膏尚切不卸能紡確未認(rèn)閉，鍋請(qǐng)列記出酒調(diào)彈整違分巾錄。（侮5關(guān)）覆針免對(duì)戀事假項(xiàng)嫌（做5樣）庸，哪判疫斷儀A素B陶C間公迎司辛已努經(jīng)假確奇認(rèn)重的投量資右收秀益種能威否隆確萬認(rèn)。貪若梁尚射不棕能野確元認(rèn)憂，報(bào)請(qǐng)款指帝出杠應(yīng)構(gòu)進(jìn)倚一攝步實(shí)只施器哪室些爭(zhēng)審汽計(jì)既程是序旨？（疫6巡壽）汪針合對(duì)櫻事劣項(xiàng)嗚（懼6委）損，頃請(qǐng)征回禾答濟(jì)對(duì)跟A并B哪C菠公殿司筑所搬計(jì)督提滴的養(yǎng)該咱項(xiàng)度長(zhǎng)多期圣投知資郵減衰值圓準(zhǔn)駛備男，耗應(yīng)實(shí)幫施野哪飲些貌審矮計(jì)溝程揀序枝？（牛7幣）腳假摸定浙X兔注稠冊(cè)弱會(huì)擊計(jì)煙師律在后確子認(rèn)銅A賽B翼C尊公喝司歲所澇計(jì)喝提勺的與長(zhǎng)合期踐投掃資剪減尺值喚準(zhǔn)駛備偉，厚并予出盆具育無讀保說留舊意求見數(shù)的終審宴計(jì)環(huán)報(bào)嘗告岔后葬，銹發(fā)朋現(xiàn)醒審餃計(jì)朗報(bào)姿告慚日廚前汪I歷公氣司繪已計(jì)清煉算兼完痛畢術(shù)，留債段務(wù)仍償它還勉率青為床6墊0謊%捕。帳X坊注塵冊(cè)檢會(huì)活計(jì)煌師天應(yīng)采抹取撕哪贏些掠措防施億？1供9參泡考域答較案敏：（浩1鋪）熔建棋議沖悟回，鄉(xiāng)豐并孩在擇會(huì)桂計(jì)盲報(bào)質(zhì)表附鞭注暑中媽披嗽露關(guān)執(zhí)聯(lián)場(chǎng)方市占樂用品資汁金螞的暢事肢項(xiàng)松。（好2徒）且注眼冊(cè)匠會(huì)筋計(jì)源師素應(yīng)弱發(fā)陪表無謹(jǐn)法胸表茶示腿意絹見。齊因卸為皇重么要弱的讀海岸外豈子尋公蛛司絮無借法蠅審睛計(jì)未，院其影杏響索非捏常襖重咽大伸和乎廣痛泛閑（筋1求6饑2臉0處/檔1閉8藝0莖0象=答9劍0麗%匆），鈴無抓法蠶對(duì)站會(huì)壤計(jì)秒報(bào)散表天發(fā)曾表提意鋤見雖。（鄙3錦）虜追瓦加貌審的計(jì)圈程矛序綠，遷以查翼證懶A驗(yàn)B范C陳公每司優(yōu)轉(zhuǎn)倦讓麗股囑權(quán)簽是查否挪真仔正柏實(shí)烈現(xiàn)。椒如磚果慈實(shí)檔質(zhì)信上姓股慕權(quán)渾轉(zhuǎn)揀讓呈已念經(jīng)眨實(shí)蓋現(xiàn)鄉(xiāng)豐（痰對(duì)礙K劈燕公愚司武的李控耕制零和澇收贏益慣權(quán)喊喪博失恢）案，探應(yīng)茶當(dāng)先建巧議結(jié)A跡B外C新公車司窄及崗時(shí)渴處莫置同該澤項(xiàng)錦長(zhǎng)膏期兄股按權(quán)首投易資喊。如耗果綢實(shí)鑰質(zhì)論上載股喂權(quán)亡轉(zhuǎn)瞧讓枝尚牧未頑實(shí)蓋現(xiàn)（徑仍間享需有中對(duì)誕K篇公貞司暈的性控敏制汗和湯收餐益低權(quán)仔）貞，斯應(yīng)華當(dāng)趣建云議毯A乏B投C鄭公召司悄根匆據(jù)禽K壞公澡司蔬的輪情偷況色，計(jì)巡壽提悅減拖值繞準(zhǔn)降備。2灶0（站4購）棗A陳B造C掉公裁司尚推不戴能版確灶認(rèn)渣投范資秤收墳益，絮注貪冊(cè)買會(huì)誕計(jì)慎師解應(yīng)瞇當(dāng)森提壯請(qǐng)慣A膛B歸C騙公投司幕作龜以號(hào)下盆調(diào)薄整魔分耍錄龜：借伙：它投拳資泰收竄益支2蓮0吐0蔑0急萬姑元貸寨：烈遞筆延音收始益蘆2察0盤0套0界萬數(shù)元（么5示）像A術(shù)B牙C慚公壤司尚曉不機(jī)能蛛確強(qiáng)認(rèn)禁投平資壤收繡益，刑注倒冊(cè)障會(huì)槽計(jì)巖師敘應(yīng)取區(qū)得耀并岡審石查劍委誘托餐理肆財(cái)醉資縫金裝賬倡戶蝕及米股淡票粗賬霜戶哈對(duì)狹賬解單新，追發(fā)捕函再詢篩證。（肅6傭）稻注童冊(cè)怠會(huì)旱計(jì)煌師甘應(yīng)勝向構(gòu)A障B昨C霧公持司鎮(zhèn)索量取樂I融公代司捏經(jīng)床注妻冊(cè)緊會(huì)北計(jì)防師犯審慨計(jì)沫后亞的年清激算僚會(huì)禿計(jì)豆報(bào)浙表陷及畢注恥冊(cè)仁會(huì)蛙計(jì)歐師植出飯具葡的纏審故計(jì)朋報(bào)縱告典，以石清碑算境會(huì)施計(jì)炸報(bào)要表錢的大估裕價(jià)偷作舅為懼長(zhǎng)碌期革股棗權(quán)衰投蠻資碑減浙值追準(zhǔn)擾備迎計(jì)淺提鹽的明依毀據(jù)欣；對(duì)涼A只B醉C緞公帶司賤計(jì)質(zhì)提雅的減昌值默準(zhǔn)朱備雹進(jìn)噴行旨測(cè)僚算唯和梳復(fù)劉核。（菠7破）糞注座冊(cè)沃會(huì)必計(jì)喂師凝應(yīng)浩當(dāng)提闊請(qǐng)秋A推B欠C估公宗司元修飽改毀已型審專計(jì)炭會(huì)堵計(jì)戀報(bào)級(jí)表漲，磁并揪修淋改功審康計(jì)豆報(bào)題告。2恢1三嘉、逢短允期計(jì)借獻(xiàn)款芬的產(chǎn)實(shí)幫質(zhì)策性陶測(cè)紋試1里.卷函毅證觀短電期置借脊款剪的冬實(shí)偷有胳數(shù)2守.杏審芬查南短胸期護(hù)借欣款旗的貝增粥加3秩.復(fù)隱核進(jìn)短帶期狡借督款谷利士息【叼例脾題斷】卡A衛(wèi)注充冊(cè)攏會(huì)浴計(jì)騙師旦是梯Q盼公應(yīng)司猛2浴0夜0不2場(chǎng)年菌度程會(huì)突計(jì)我報(bào)糖表水審乳計(jì)溝的臭外掛勤栗審估計(jì)梅負(fù)險(xiǎn)責(zé)床人厭。在岸審蘭計(jì)尖過利程狼中間，塘需殲對(duì)膏負(fù)背責(zé)負(fù)摩債鉛項(xiàng)直目濫審垃計(jì)的溫助秒理艦人怖員聯(lián)提來出準(zhǔn)的耳相索關(guān)孩問童題朽予富以枝解鍵答速，龜并鑄對(duì)登其讀編陶制類的杰審犧計(jì)輕工告作完底竭稿嫂進(jìn)長(zhǎng)行級(jí)復(fù)靠核胳。蠢請(qǐng)扇代綠為歲做建出絨正合確英的罰專漸業(yè)肯判竿斷盟。在收審?fù)劣?jì)航短彼期尚借正款鋤項(xiàng)蟲目巷時(shí)雨，介應(yīng)抄當(dāng)駱結(jié)炸合企財(cái)滿務(wù)國(guó)費(fèi)殘用變項(xiàng)萄目及的短審減計(jì)衰，宗測(cè)顧試玩Q狡公忍司質(zhì)本批期牽反睜映糖的短滔期適借傻款疤利欄息擠的誤整辟體罰合術(shù)理右性。鳴以禮下鋸各伯項(xiàng)魯審贊計(jì)稍程蠅序揮中紙，碰與智實(shí)祖現(xiàn)視上騙述岔審蘆計(jì)越目篩標(biāo)鑰相漫關(guān)剪的跑有淡（牽）纏。2軌2A杜.烏根祥據(jù)話Q施公派司漲本劫期刷發(fā)取生視的怠各題項(xiàng)雙短鏟期菌借璃款儀的滿金潤(rùn)額伙、趕期段限耐、子利茂率防，重設(shè)新構(gòu)計(jì)裝算角利稿息B浴.犁索佩取度Q渠公惹司和全色部付爭(zhēng)息慶單并關(guān)進(jìn)譯行姿匯席總宇后溫，泛與長(zhǎng)Q樹公艙司釋會(huì)伙計(jì)溝記昏錄帶進(jìn)澤行盈核壺對(duì)C藥.尖根杏據(jù)磨Q供公毀司逼各椒月上平獨(dú)均彎短杠期倉借革款廉余鬼額蒼以劃及晚平詞均吃借精款朝利漂率常，測(cè)度算岸利良息D本.燈運(yùn)脫用梁審端計(jì)截抽丸樣孕方祖法殖，割從租Q越公稅司繁短塑期矮借音款貨明喜細(xì)疤賬抽砍取羨若健干貢筆車相緩關(guān)瓶經(jīng)蛛濟(jì)嘗業(yè)善務(wù)叛，稼測(cè)朗試盟利堂息片計(jì)腹算壁是懂否藍(lán)準(zhǔn)暮確答倚案犧：閥A共B鹿C啦D解孫析嚷：蜻上模述遲備芽選索項(xiàng)胡目弄均增與慘短酬期資借以款熔利減息胸相余關(guān)隔，珍因查此煌均街應(yīng)剛作劃為寧能兵夠瞧實(shí)火現(xiàn)秒確為定酸短戒期厘借國(guó)款坑利旨息階是坦否肢合辣理劇審洪計(jì)彈目軌標(biāo)添的糞審偽計(jì)煉程涂序燙。2對(duì)3四豈、拳長(zhǎng)能期自借己款猴的公實(shí)行質(zhì)餅性除測(cè)觀試距程紛序1拔.訂對(duì)花年待度稀內(nèi)夸增膊加壞的僚長(zhǎng)普期添借夸款的，境應(yīng)檢秩查辭借?？盍砗闲掏D和獎(jiǎng)授依權(quán)鄭批誰準(zhǔn)，庸了即解腫借河款蘇數(shù)改額撥、援借催款繩條巨件鬧、燥借池款學(xué)日贊期抵、碰還棄款陷期街限疤、隆借廊款漏利專率毫，好并鄰與陶相嫩關(guān)度會(huì)吃計(jì)饞記受錄迷相壓核額對(duì)旬。2突.弦向劣銀練行環(huán)或忽其全他霞債品權(quán)逃人函野證重語大焦的篇長(zhǎng)輩期桑借只款慢。3魯.吩檢刑查一批年恭內(nèi)喇到程期兵的鴨長(zhǎng)辟期旺借保款是錦否慎已姐轉(zhuǎn)饒列忌為流搖動(dòng)永負(fù)誰債。4去.匹計(jì)瞞算摘長(zhǎng)嫌期闊借丘款賊在嘆各搞個(gè)耕月浪份涌的著平潑均悉余大額胡，麥選躲取滲適金用仔的章利氏率匡控算熔利拋息感支抖出針總敬額，碌并掠與幅財(cái)搏務(wù)怕費(fèi)碗用臣的點(diǎn)相饒關(guān)猜記坡錄越核拳對(duì)千，任判握斷船被筆審肚計(jì)悲單握位助是犧否溝高昂估夜或嗚低補(bǔ)估道利兇息灑支哨出堤，銳必編要誦時(shí)鍵進(jìn)叫行鑄適籍當(dāng)瓜調(diào)棵整妥。2牧45趁.竿檢敵查借針款嫌費(fèi)證用粉的雞會(huì)革計(jì)騾處售理是在否請(qǐng)正綁確營(yíng)。6柜.蛾審禾查乘企窩業(yè)虜長(zhǎng)莫期親借還款衛(wèi)的抵配押篩資件產(chǎn)分的晨所撓有巖權(quán)是盤否或?qū)儇傆诟钠蟮V業(yè)連，誰其肅價(jià)樂值相和巴現(xiàn)走實(shí)衰狀旺況悔是我否渾與隸抵昨押洗契挽約昨中俗的減規(guī)稱定局相皺一陵致埋。7拴.怖確須定鞠長(zhǎng)片期礦借從款診是專否唉已祥在修資盈產(chǎn)運(yùn)負(fù)饑債型表記上暫充闖分披隨露。長(zhǎng)葉期猜借升款動(dòng)在哀資莫產(chǎn)龜負(fù)殲債異表痛上殘列棟示肢于膚長(zhǎng)奶期羞負(fù)索債拆類石下佳，貨該鳥項(xiàng)蜘目氏應(yīng)丈根乞據(jù)偏“貝長(zhǎng)柴期吩借叛款葬”祖科歲目混的伸期密末炎余震額潔扣墓減走將石于貌一震年泡內(nèi)有到漲期胳的牌長(zhǎng)鞭期貌借尚款芝后煩的糖數(shù)黑額糠填對(duì)列脈，蒜該醫(yī)項(xiàng)涼扣撕除附數(shù)探應(yīng)璃當(dāng)否填疼列肆在流畜動(dòng)碰負(fù)提債筐類蜂下輝的累“掛一模年小內(nèi)巾到伐期嚇的爬長(zhǎng)蛛期摧負(fù)涼債慢”夠項(xiàng)糧目單禽獨(dú)灘反嗚映勾。注偽冊(cè)奪會(huì)辱計(jì)戚師陰應(yīng)呈根呼據(jù)抽審幫計(jì)叮結(jié)息果竊，棚確測(cè)定蔬被高審子計(jì)唇單瞧位串長(zhǎng)若期饞借富款震在靠資堂產(chǎn)汪負(fù)薄債積表賊上驅(qū)的眉列威示董是撒否搬充很分并，谷并址注面意摟長(zhǎng)昏期臘借拿款胖的抵驕押勾和嬌擔(dān)妹保是數(shù)否言已綱在溝會(huì)穿計(jì)洪報(bào)邁表附啄注中丟作候了樓充麗分靈的腰說吐明診。2窮5【誰例白題板】粥A牙注槽冊(cè)住會(huì)園計(jì)晨師李作抵為輩X提公橫司畜2墾0影0援3崇年鼓度差會(huì)街計(jì)暢報(bào)巾表膛的叫審抽計(jì)梅項(xiàng)辨目木負(fù)糧責(zé)新人到，肅在對(duì)合借焦款諒進(jìn)罵行蛇審手計(jì)時(shí)波，密要仗對(duì)應(yīng)助撇理嘗提唇出寬的紡問竊題著做慢出察判暖斷訴和套決漂定棟。（街1盲）重執(zhí)吐行摸的些下?lián)]列蠟各肆項(xiàng)豎審傲計(jì)老程包序酒中肺，厘最仆能機(jī)夠捏證芹實(shí)長(zhǎng)促期魯借怕款瞇完吹整藍(lán)性的臥是任（蛙）筍。A限.化根賺據(jù)文長(zhǎng)損期農(nóng)借牽款叮明松細(xì)濕賬迷，亮追求查鏟有則關(guān)稱借菠款焰的研原跡始成憑辜證B吐.額向陸被稈審擊計(jì)災(zāi)單閱位答所含有茂的寒銀均行伏發(fā)百函慚詢民證C縮慧.仆將炎長(zhǎng)耐期室借御款盒明悄細(xì)參匯騙總草表亂與赤明末細(xì)掠賬警和洽總?cè)A賬倘核苗對(duì)D養(yǎng).教檢者查精借遠(yuǎn)款改利訪息忙與汽本標(biāo)金飼是貼否襪相慮符答皺案奇：村B解暖析傻：省被語審脆計(jì)搭單塑位只雹要仿向蒼銀逗行日借亂款店，侄就吵會(huì)校在稼銀玻行壁有角開識(shí)戶，右通烘過張函掛證宋可兩以店有濤效龍地金發(fā)壯現(xiàn)籍漏存記蒸的喚長(zhǎng)買期稻借孔款山。2址6（心2默）聚以幻玉下既審捏計(jì)轎結(jié)撲論鋸中惰，不件恰往當(dāng)?shù)捻嵤菢颍▍f(xié)）菠。A對(duì).俯用固短徑期師借晉款沙購銳建取的豎固鋤定全資狐產(chǎn)盡，舞建狀議亭將旨其蹤蝶達(dá)陸到影預(yù)發(fā)定摔可港使陪用企狀融態(tài)奶后吐的踩利恢息測(cè)予雁以訴費(fèi)皂用氏化B遺.狠用因長(zhǎng)旱期冰借宅款侄購晨建粗的慕固擦定魚資位產(chǎn)礦，障建燦議嬌將選其振交烘付階使關(guān)用倉前年的湖利感息從予算以領(lǐng)資丟本屠化C銷.玻為痰購悉建循固隊(duì)定檔資國(guó)產(chǎn)潔發(fā)蹦行探債嬸券過支階付胖的臂發(fā)哪行末費(fèi)周用私大腸于讓資快金退凍耗結(jié)擇期地間窗產(chǎn)隔生職的哭利觀息涉收晉入楚的閃部?jī)H分瘡，岔建紋議泊將離其儲(chǔ)差艦額惹直麗接療計(jì)邊入席“枯在段建類工博程炭”D港.拼為賺購洗建孕固烤定責(zé)資戶產(chǎn)漂發(fā)舒行負(fù)債故券我支鈴付夫的虛發(fā)問行順費(fèi)紗用駛小品于羽資押金杏凍膨結(jié)毀期案間妻產(chǎn)望生活的俗利液息顯收托入養(yǎng)的取部茶分奪，王建苗議酸將勵(lì)其字作嫁為鉗溢期價(jià)釘收顆入唯處燥理答泊案針：西B解枝析撈：用竿長(zhǎng)戰(zhàn)期授借狼款綁購抱建杠的魯固拾定泊資彎產(chǎn)滾，借應(yīng)凡將達(dá)前到呀預(yù)滴定栽可促使懶用剃?duì)詈鼞B(tài)騰前途的騾利旦息雨予第以壘資浴本手化。2晴7五遵、斤應(yīng)結(jié)付債債鳥券恥的擱重?fù)煲謱?shí)爹質(zhì)紫性裳測(cè)丘試徹程棋序1鼓.叼審余查科債峽券勉交誦易驗(yàn)的飲有寸關(guān)原燒始伐憑嶼證審揉查蜘債低券巷交筑易白的斑各名項(xiàng)乎原解始東憑窩證瓶，肆是顯確餓定窮應(yīng)早付褲債魂券襲金倦額陽及溫其合業(yè)法獨(dú)性的準(zhǔn)重半要撫程城序爆。2悲.審京查賊應(yīng)伸計(jì)喜利末息宿、揮債乞券盡折復(fù)（則溢菊）逝價(jià)繭攤異銷死及拍其練會(huì)惕計(jì)沙處狼理黨是謝否競(jìng)正厘確3暑.函富證“破應(yīng)題付樂債詳券繞”幫賬垮戶紫期穴末以余宮額為腎了娘確維定囑“死應(yīng)刪付跪債千券傘”倦賬丹戶場(chǎng)期榨末槳余下額燙的真立實(shí)泄性，脊直劫接墻向江債川權(quán)回人日及拍債兆券險(xiǎn)的腥承港銷慶人?；蜚^包風(fēng)銷何人葛進(jìn)拾行函濟(jì)證。函策證桑內(nèi)犬容霧：眉應(yīng)棕付饅債瞇券披的途名溫稱滾、召發(fā)武行籮日百、械到府期怪日閉、侍利痰率門、悅已鋤付活利想息窯期占間塔、尊年裁內(nèi)潔償貫還葛的錦債腰券營(yíng)、曾資呆產(chǎn)骨負(fù)亡債哨表疊日備尚賊未稍償湯還建的泡債舍權(quán)聾，霧及坑其低他酸重讀要物事示項(xiàng)刃。2周8六爆、馳所棕有免者村權(quán)燙益降的喜實(shí)瘋質(zhì)卡性面測(cè)肅試1啄.股狀本的欺實(shí)蜘質(zhì)架性命測(cè)惱試審蜂閱剩公鼓司恭章蹤蝶程野和椒股孝東廉大飾會(huì)炮、所董件事澤會(huì)優(yōu)會(huì)石議找記例錄耀；檢起查閣股切東腰是速否繭按汪規(guī)挎定薄出攤資火；索則取賴股摟本拘明冷細(xì)竄表安；檢裹查果股兩票助的六發(fā)匠行牙、鮮收漿回左等校交鹿易隱活韻動(dòng)嶄；函肢證蔽發(fā)徐行假在字外吹的碧股姻票讓；檢荷查歷股雜票摘發(fā)艙行險(xiǎn)費(fèi)適用爸的哄會(huì)葵計(jì)成處披理墳；檢陜查磁股假本父是梢否習(xí)已析在汽資才產(chǎn)透負(fù)繼債麗表辨上祝恰捏當(dāng)鎮(zhèn)披宰露男。2偶92旱.資釀本糕公阿積的竊實(shí)兆質(zhì)吼性急測(cè)纏試資登本觀公眉積月的圾形守成虧：鞋資村本源溢響價(jià)睜（烏股吊本腦溢猛價(jià)授）錦、脖其暈他急資繭本薄公夏積3稻.盈閱余哈公蘆積的勇實(shí)羽質(zhì)籠性扎測(cè)曾試盈樂余辮公桐積瓣包秤括嘆法放定擠盈軟余悶公假積蠻和寨任牛意營(yíng)盈詢余如公蝕積歉,敢可以以回轉(zhuǎn)駝增體資諒本另、需彌成補(bǔ)骨虧玩損孝，躍經(jīng)日批穴準(zhǔn)紗以堂還餐可弄以它分熄配奏股醒利毫。3烤0【量例淚題終】不A肌股樂份茫有食限剃公苗司砍2學(xué)0書0越4閣年些2斷月始公閘開發(fā)筋行污股殃票2相億組股駱，漿每嘉股枕面碌值忌1奏元稍，曠發(fā)辯行耍價(jià)迫格合為軍每各股映1囑.嗓0豬1拐元派，車支積付煩券拔商抗手泉續(xù)注費(fèi)騎3憑0追0美萬蘇元危，插資客金明凍在結(jié)浙期劍間捉產(chǎn)天生捆的馳利工息此收愉入咸為選3咳0窯萬半元檢。邪注意冊(cè)洗會(huì)專計(jì)佛師天在燭審蛛查不該勻業(yè)雹務(wù)螞時(shí)演，嗎下爆列該各胸項(xiàng)刑處就理克中正烤確的遠(yuǎn)是粉（蔬）諷。A勇.眉溢密價(jià)國(guó)收童入叉不觀足誦抵故銷段手熱續(xù)緒費(fèi)棗的阿，內(nèi)計(jì)脊入長(zhǎng)框期評(píng)待遍攤除費(fèi)敞用B射.婆溢弟價(jià)丙收談入軟不謙足董抵交銷蒼手立續(xù)粥費(fèi)修的京，憑計(jì)壤入財(cái)魯務(wù)姓費(fèi)疏用C引.敘利積息靠收蔬入淡和戲溢披價(jià)爆收敘入喪不漫足抹抵堪銷桿的固，剛借分記資兩本畜公賀積D亂.渴利豈息勢(shì)收振入互和巷溢明價(jià)集收致入梢不捕足誕抵餅銷楚的役，添計(jì)汗入財(cái)梁務(wù)翁費(fèi)錫用答優(yōu)案光：懸D解蓬析畝：使支攏付磨的嫩發(fā)健行嶺費(fèi)爪用躍，融首制先迅抵莫銷咸凍隊(duì)結(jié)己資里金執(zhí)的利享息汗收欺入，保再壓抵辦銷溢減價(jià)揚(yáng)收旋入，祖余脾額激計(jì)杯入當(dāng)癥期誘損僵益嬌。3流1【督例藝題嶺】傷如乓果拌能申夠納對(duì)縫被落審壯計(jì)純單舞位襲資肌產(chǎn)響和余負(fù)魔債瘦進(jìn)緣瑞行洪充描分某審炒計(jì)濟(jì)，告且溝能思證盛實(shí)框兩虜者火的環(huán)期粗初堆余微額員、額期章末沃余觸額嚇和淹本警期嘩發(fā)齡生絹額近，菠注呆冊(cè)物會(huì)鉛計(jì)遞師乳可不稼必?fù)駥?duì)子所傲有則者召權(quán)控益偷進(jìn)巧行軌單美獨(dú)膛審趣計(jì)。堅(jiān)（設(shè)）答跪案疼：稅×解藥析癢：李注界冊(cè)莊會(huì)園計(jì)旱師即創(chuàng)使諷對(duì)輕被赤審門計(jì)蠟單醒位夠的為資蠟產(chǎn)腫和無負(fù)虹債喝進(jìn)滲行完了逃充鎮(zhèn)分插的遠(yuǎn)審近計(jì)蹦，巨只堆能松確索定者所禿有黎者垮權(quán)陶益敗的嬌總魔額，拋?zhàn)⑿?cè)慚會(huì)鋪計(jì)胞師牧仍脅應(yīng)裁對(duì)幅所擠有塘者害權(quán)藍(lán)益珍進(jìn)孫行礦審告計(jì)沫。3浩2七外、軟所趣得肚稅施費(fèi)丈審更計(jì)【鑼例惜題確】K扶注奸冊(cè)區(qū)會(huì)隙計(jì)懸?guī)煉曦?fù)機(jī)責(zé)趙對(duì)焰甲粱公劃司該2奮0桃0攻5當(dāng)年柄度搖會(huì)付計(jì)賄報(bào)蒙表終進(jìn)雀行勵(lì)審巨計(jì)紗。媽甲鏈公老司驢2爺0筍0昌5圖年戚度呈會(huì)貍計(jì)額報(bào)非表屈批悟準(zhǔn)汪報(bào)川出澆日渠為苗2擠0耕0舞6巾年謀2磨月剃2系0強(qiáng)日聯(lián)。在形審德計(jì)神過毒程避中磚，僵K杠注談冊(cè)析會(huì)怠計(jì)鑰師敵遇積到熔以依下龜與所上得梨稅相宗關(guān)增的匹事?lián)?xiàng)此，烘請(qǐng)蝕判索斷桑K裝注攻冊(cè)桿會(huì)走計(jì)店師銳的朽相妖關(guān)早審蔑計(jì)笛處塌理襯建耳議炭是剛否飽正足確形。1供.論2臭0堅(jiān)0枕5敵年稼1碎0攀月柜甲掉公捆司因疤偷北稅彼而親補(bǔ)鄭繳觀0楚4肌年號(hào)所換得仗稅1肉0湖0央0蘿0站0優(yōu)元事，昨并伶將妖其計(jì)杰入嶺0命5斤年書度理所釀得泳稅抄費(fèi)銅用，診K菊注扁冊(cè)禁會(huì)右計(jì)握師行建腎議企進(jìn)妖行追蠅溯劈燕調(diào)攝整。依（誘）答賊案繞：進(jìn)√解頁析魔：層因吸偷賭稅紐奉而鐮按背規(guī)愈定站補(bǔ)診繳扎以經(jīng)前病年彈度壟所國(guó)得桐稅裳，影滅響紛以濃前裁年娃度咳損核益，桶應(yīng)滔當(dāng)亦追每溯鄭調(diào)厭整椒。3尼32抄.用2技0董0除5齒年數(shù)1憶0成月部甲超公汁司因敗上名述拳偷旬稅字事吊項(xiàng)明而攝支越付拔罰箏款2從0冤0宣0什0牧0申元夾，援并削將地其計(jì)欺入孕2均0牧0萄5認(rèn)年偵營(yíng)薄業(yè)愁外驢支州出，吩K考注魔冊(cè)奮會(huì)豎計(jì)渴師志建夏議膝進(jìn)酷行追激溯汁調(diào)刷整。毀（糊）答閃案則：分×解咱析浸：因綢偷沾稅零而貫支胃付敞罰夫款舅，海屬蠻于孟本震年立度童發(fā)偏生曾的引支昌出，孟不廳應(yīng)缺當(dāng)肉追類溯命調(diào)饞整跑。3寬43個(gè).溪2振0漆0撥5冒年扣1臂2淺月兼，捐甲澡公稀司共根暈據(jù)局稅聰收卻優(yōu)內(nèi)惠釋政鑰策峰向奧稅綠務(wù)比部氣門在申百請(qǐng)約退深回煮0漢5李年堵所猶得巴稅訂1蒙5曲0援0冤0發(fā)0延元穩(wěn)，禾在2描0坡0鬼6方年值2佛月愛1仍5吹日腦實(shí)仍際盤收秀到皆退溜回踏的安所權(quán)得愈稅后檢，換甲郵公范司曲將侵其直共接漠沖心減描當(dāng)槳月殿的俗所承得翻稅塌費(fèi)廣用，舍K胖注挺冊(cè)關(guān)會(huì)罰計(jì)械師擇建胳議惕將邁上泳述刊退冤回淡的障所年得兼稅調(diào)涂整粘沖食減缺0攪5則年常度最所截得拳稅遍費(fèi)恭用。翁（鞭）答脊案勢(shì)：盲×解勒析報(bào)：焦根框據(jù)翅稅仆收按優(yōu)顧惠千政澆策債向離稅鄭務(wù)黎部沙門涂申呆請(qǐng)恩退鋪回結(jié)，收排到嚼退盯回完的錯(cuò)所兇得秒稅嚷，爆應(yīng)織當(dāng)摩直紀(jì)接呼沖辣減塞當(dāng)宿月稅的激所最得墾稅位費(fèi)授用。3隆5【悔例爛題釀】審