審計(jì)學(xué)之審計(jì)證據(jù)培訓(xùn)課件

審計(jì)學(xué)（陳少勇編著）電子工業(yè)出版社第3章審計(jì)證據(jù)審計(jì)學(xué)課件（陳少勇編著）電子工業(yè)出版社注冊(cè)會(huì)計(jì)師接受委托執(zhí)行審計(jì)等業(yè)務(wù)，最終要作出審計(jì)結(jié)論，發(fā)表審計(jì)意見(jiàn)，而審計(jì)證據(jù)則是主要的依據(jù)。所以，本章將著重介紹審計(jì)證據(jù)的含義與特征，以及獲取審計(jì)證據(jù)的審計(jì)程序和對(duì)審計(jì)證據(jù)的評(píng)價(jià)等內(nèi)容。審計(jì)學(xué)課件（陳少勇編著）電子工業(yè)出版社3.1審計(jì)證據(jù)的性質(zhì)3.1.1審計(jì)證據(jù)的含義1.審計(jì)證據(jù)的定義注冊(cè)會(huì)計(jì)師所搜集的審計(jì)證據(jù)是得出恰當(dāng)?shù)膶徲?jì)結(jié)論的基礎(chǔ)。審計(jì)證據(jù)是指注冊(cè)會(huì)計(jì)師為了得出審計(jì)結(jié)論、形成審計(jì)意見(jiàn)而使用的信息，包括構(gòu)成財(cái)務(wù)報(bào)表基礎(chǔ)的會(huì)計(jì)記錄中含有的信息和其他信息。注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)，以得出合理的審計(jì)結(jié)論，作為形成審計(jì)意見(jiàn)的基礎(chǔ)。審添計(jì)際學(xué)喬課飲件（梅陳盤少飄勇艦編喊著澡）電拖子絞工喘業(yè)用出床版壺社2夠.審厚計(jì)致證舟據(jù)竹的午內(nèi)貨容審殃計(jì)絞證誕據(jù)禍的寇內(nèi)織容流包籍括寇構(gòu)化成吹財(cái)匆務(wù)浴報(bào)腦表域基治礎(chǔ)心的日會(huì)返計(jì)兼記歷錄功中女含做有眾的嚇信怖息紋和抄其羽他地信摧息吸。（1）濕會(huì)都計(jì)螞記蝕錄晃中王含星有頸的監(jiān)信鉤息月。鵝依陪據(jù)蜘會(huì)衛(wèi)計(jì)特記共錄敵編學(xué)制日財(cái)趴務(wù)翠報(bào)們表左是屯被擱審埋計(jì)腫單勿位夕管孔理毫層卷的喬責(zé)污任揭，勁注什冊(cè)揀會(huì)坦計(jì)畏師胡應(yīng)手當(dāng)份測(cè)倚試粥會(huì)業(yè)計(jì)郊記刪錄扎以徹獲跨取娃審遷計(jì)辨證遙據(jù)賤。注財(cái)炭務(wù)饞報(bào)某表仙依圈據(jù)哥的練會(huì)現(xiàn)計(jì)沸記親錄蓋一足般附包生括社對(duì)外初壘始元分辟錄鼻的胡記米錄救和冰支發(fā)持支性液記闖錄充，串如色支初票汽、塑電賀子矩資霧金朋轉(zhuǎn)粗賬帶記猛錄阻、掛發(fā)賀票漲、犬合償同交、真總相賬致、踩明避細(xì)盈賬題、改記協(xié)賬條憑贈(zèng)證據(jù)和割未聽(tīng)在奪記偽賬轟憑拼證靠中沾反洪映鑄的蒼對(duì)旬財(cái)忘務(wù)柱報(bào)防表則的淘其光他瘋調(diào)禾整忍，振以鴨及船支澇持搶成紋本夠分蜜配私、呢計(jì)緊算潑、斗調(diào)缺節(jié)哪和傘披飲露技的拒手扔工青計(jì)烤算欺表杠和孤電難子類數(shù)咐據(jù)鑄表姻。蹈上宿述傻會(huì)采計(jì)刪記烘錄波是狠編協(xié)制達(dá)財(cái)村務(wù)面報(bào)言表擠的脆基績(jī)礎(chǔ)勞，嫂構(gòu)犁成糕注眨冊(cè)裹會(huì)純計(jì)夫師蹦執(zhí)愿行釋財(cái)復(fù)務(wù)嚴(yán)報(bào)宣表棍審供計(jì)軌業(yè)輔務(wù)側(cè)所裙獲閥取展審述計(jì)溫證蛋據(jù)綿的號(hào)重舊要渴部緞分偵。直如暈果請(qǐng)會(huì)革計(jì)預(yù)記旅錄臘中央含戶有按的碗信兔息虎本脾身蔑不弟足配以齒提蓬供披充都分布的棵審連計(jì)勇證貿(mào)據(jù)置作塊為躍對(duì)緣瑞財(cái)杏務(wù)江報(bào)當(dāng)表退發(fā)香表觸審耗計(jì)瓜意永見(jiàn)腳的武基倘礎(chǔ)押，放注浴冊(cè)閑會(huì)霞計(jì)及師窩還品應(yīng)秒當(dāng)領(lǐng)獲器取養(yǎng)用踐作伶審傲計(jì)限證腹據(jù)行的綢其哨他佩信級(jí)息赤。審豬計(jì)揀學(xué)丸課剃件（讓陳屢少罩勇仿編踐著宴）電對(duì)子誤工各業(yè)穴出恩版技社（2）間其閘他就信販息柔。航其嶄他汗信忠息胳是胸用盾來(lái)準(zhǔn)印抗證蔥會(huì)襪計(jì)漠記搖錄鼠中乘含奏有兼的璃信魯息攻是鄭否感真體實(shí)解、物完病整渡，街指筐導(dǎo)舍注懶冊(cè)妨?xí)び?jì)爺師張如航何陸識(shí)船別唇、滋評(píng)禮估寫財(cái)敵務(wù)蠻報(bào)架表序重驗(yàn)大金錯(cuò)旬報(bào)箱風(fēng)衰險(xiǎn)拜。下可豈用伏作婚審藥計(jì)究證臂據(jù)覆的輝其捷他釋信愧息喇包巖括追：①注啦冊(cè)備會(huì)紛計(jì)絹師腳從列被姜審武計(jì)婆單版位累內(nèi)親部擠或丙外暢部登獲元取般的鋒會(huì)殊計(jì)未記陪錄趕以槽外雙的邀信揪息兇，炸如久被被審未計(jì)羅單伏位來(lái)會(huì)評(píng)議堂記鋪錄屑、勺內(nèi)棉部浸會(huì)蔽計(jì)他手紡冊(cè)餃、罩詢均證肆函尾的已回聞函嗚、辰分盾析少師循的忠報(bào)借告惜、購(gòu)與品競(jìng)棍爭(zhēng)旋對(duì)眼手料的件比懷較道數(shù)示據(jù)因等抓；②注道冊(cè)拘會(huì)墨計(jì)隆師好通虜過(guò)搜詢惱問(wèn)初、鍬觀給察萄和別檢剪查路等回審部計(jì)錦程咽序屋獲壁取豎的析信北息梅，厚如色通嫌過(guò)嬸檢拆查咳存坑貨豈獲谷取嚇存霧貨襖存泳在紀(jì)性悉的承證長(zhǎng)據(jù)術(shù)等援；③注茂冊(cè)浸會(huì)梯計(jì)醬師沒(méi)自更身度編蹤蝶制柱或田獲隨取塑的篇可陜以銷通鉆過(guò)先合鼠理階推此斷裙得冬出踏結(jié)況論繪的傅信共息嫩，鼠如找注形冊(cè)素會(huì)掠計(jì)附師楊編隸制婚的萌各才種經(jīng)計(jì)擴(kuò)算旬表催、陳分脈析前表堡等柿。審任計(jì)坐學(xué)臨課愈件（嘗陳挺少炭勇酸編齒著茂）電匪子芳工榮業(yè)偷出割版券社上幻玉述鍵兩扒類問(wèn)信良息務(wù)共撥同祥構(gòu)險(xiǎn)成卡審賠計(jì)采證滲據(jù)建，仰兩高者乞缺相一牌不好可獲。臟如幣果禁沒(méi)家有驅(qū)前壘者股，污審匠計(jì)貢工霞作街將欠無(wú)啟法架進(jìn)炊行狗；系如臣果芝沒(méi)火有懷后披者箏，路可初能腎無(wú)挺法然識(shí)鴉別帝重墓大拜錯(cuò)界報(bào)織風(fēng)窩險(xiǎn)級(jí)。音只藏有宣將滴兩咳者詢結(jié)幕合集在駱一襲起樸，賊才更能借將闖審著計(jì)滅風(fēng)總險(xiǎn)碼降移至乏可植接門受進(jìn)的凳低咐水祥平菠，樸為直注捉冊(cè)蒸會(huì)鏟計(jì)好師雹發(fā)完表逗審湯計(jì)起意零見(jiàn)輕提籍供拔合轎理劫基灣礎(chǔ)殊。審看計(jì)齡學(xué)扭課焰件（墳陳福少疏勇算編睬著杰）電臂子架工炮業(yè)離出芹版見(jiàn)社3熟.荷1斜.謙2審用計(jì)砍證好據(jù)汪的租特握征審纖計(jì)辭證擠據(jù)續(xù)的滾質(zhì)限量選，夸直矩接衡關(guān)周系召到鳥(niǎo)注跑冊(cè)押會(huì)購(gòu)計(jì)授師說(shuō)審喇計(jì)飾工肅作醒的唱水突平顯，物因接此坊，久必櫻須炎明粱確漿審統(tǒng)計(jì)遙證耽據(jù)密的閣要累求叔。輛合所理律的腿審掌計(jì)你證息據(jù)畜要信求而具主備議兩熱方房誠(chéng)面右的桿特沖征粱，完即洲充率分狂性共和恢適撿當(dāng)賤性蟻。洋注疊冊(cè)著會(huì)犧計(jì)伙師憤執(zhí)甚行勒審幣計(jì)省業(yè)傅務(wù)深，批應(yīng)淋當(dāng)斤在偷取跳得肆充診分抬、投適適當(dāng)宴的爐審編計(jì)更證爭(zhēng)據(jù)犧后駛，禿形膛成坦審紛計(jì)植意付見(jiàn)康，頸出閥具熄審腸計(jì)過(guò)報(bào)彩告比。嬸下忠面乓分旦別輩闡梯述陡審聽(tīng)計(jì)掏證冷據(jù)伏的伯充從分員性槍、隱適鼻當(dāng)朗性憤以作及惠兩律者俘之持間艱的浪關(guān)驅(qū)系鎮(zhèn)。審浮計(jì)泳學(xué)異課猛件（搬陳搬少扔勇符編熊著奪）電羽子企工腎業(yè)示出恭版炒社1吐.審涉計(jì)汪證樸據(jù)竿的榨充鍬分碌性審扮計(jì)豆證寒據(jù)書(shū)的賞充已分貝性計(jì)是喂對(duì)晚審片計(jì)波證初據(jù)系數(shù)踢量純的笛衡刺量番，誘是耍指假審壓計(jì)及證夸據(jù)感的鑰數(shù)離量跡足犯以濟(jì)支癢持緒注臟冊(cè)璃會(huì)傭計(jì)且?guī)煒堑谋睂徃?jìng)計(jì)越意陰見(jiàn)突。脆它顆是嘴注懶冊(cè)產(chǎn)會(huì)悄計(jì)州師樣為核形禍成態(tài)審軍計(jì)復(fù)意穴見(jiàn)普所籮需籮審煉計(jì)店證恒據(jù)野的旨最忍低燭數(shù)諸量購(gòu)要梯求杠?；陮彿涤?jì)閉證敬據(jù)含的妄充追分丘性傷主鍵要紗與燃注枝冊(cè)獨(dú)會(huì)增計(jì)雕師衫確政定衫的乓樣困本歉量嗎有圣關(guān)側(cè)。寬例滑如柏，值對(duì)幸某抽個(gè)筒審稼計(jì)震項(xiàng)痕目拆實(shí)逝施泰某顆一青選哭定淋的趁審父計(jì)抖程性序約，收從4策0巨0個(gè)避樣化本雹中嗚獲成得乏的債證末據(jù)摟要抓比謀從2賺0盾0個(gè)慨樣粒本對(duì)中砍獲擱得譜的討證妙據(jù)餡更襲充貴分士。審旨計(jì)恒學(xué)雷課其件（乏陳暗少喘勇華編彩著赤）電史子貪工靠業(yè)樣出驕版自社2公.審漠計(jì)塞證片據(jù)脂的惹適明當(dāng)欲性審仗計(jì)放證權(quán)據(jù)千的輔適腸當(dāng)歡性鼓是幼對(duì)升審船計(jì)接證浮據(jù)地質(zhì)膨量新的居衡仗量肢，控即勒審殃計(jì)憤證浴據(jù)雞在繪支嘆持幕各辰類女交翠易軟、高賬魂戶槽余村額遞、肯列支報(bào)釣（襪包冤括裝披熟露今，扒下尊同辱）孝的逐相總關(guān)青認(rèn)很定壺，凱或躬發(fā)驕現(xiàn)映其襲中尖存汗在礦錯(cuò)俱報(bào)立方印面的具文有喉相旬關(guān)深性足和布可未靠井性天。天相病關(guān)齡性特是吳指夠?qū)彵阌?jì)旁證旁據(jù)拜應(yīng)臟與裙審隊(duì)計(jì)看目若標(biāo)懇相亦關(guān)煙聯(lián)鋸；閉可攔靠勻性脖是鑒指冤審己計(jì)車證誕據(jù)削應(yīng)輪能柄如吼實(shí)峽地盈反碼應(yīng)擦客職觀槐事樹(shù)實(shí)性?；嗥蓐P(guān)默性敵和耐可澆靠鐮性青是窗審舊計(jì)節(jié)證屈據(jù)決適愧當(dāng)桶性薯的碧核霸心漏內(nèi)蒼容襲，歸只多有訴既岡相金關(guān)岸又俊可吸靠態(tài)的懶審環(huán)計(jì)論證眨據(jù)秒才般是軋高糾質(zhì)注量劃的元。審厲計(jì)特學(xué)慈課勸件（丸陳出少快勇港編瞇著初）電嶄子壤工絮業(yè)訴出違版熟社（1）窄審聰計(jì)肅證拉據(jù)將的襪相激關(guān)也性母。奶相術(shù)關(guān)喉性嚇要壇求勇注拋冊(cè)伸會(huì)辮計(jì)寫師透收止集澡的叨審?fù)抻?jì)挺證部據(jù)癢必鈔須曾與捕其街審孩計(jì)微目脆標(biāo)話相撥關(guān)扔聯(lián)圈，翠只衣有休與把審邁計(jì)蔽目吐標(biāo)鼻相童關(guān)逗，雜審宴計(jì)創(chuàng)證仆據(jù)效才匙有忍證捧明概力碎。錫比鑒如疑在貸審燈計(jì)誦過(guò)牢程瘡中誓，獎(jiǎng)注雅冊(cè)杠會(huì)年計(jì)祝師今懷舞疑欄被銳審褲計(jì)肌單泥位蝕發(fā)筑出吊存規(guī)貨旬卻育沒(méi)朝有撇給湯顧抱客族開(kāi)厘具好發(fā)普票石，吵需寬要仆確礎(chǔ)認(rèn)艦銷艙售子是責(zé)否噴完慢整獅。徒注顫冊(cè)鏟會(huì)足計(jì)修師渡應(yīng)梅當(dāng)柱從和發(fā)隊(duì)貨棚單閉中門選歲取獨(dú)樣錢本腳，尋追憶查趨與橡每移張醒發(fā)理貨景單提相告應(yīng)祖的棍銷促售信發(fā)叔票佩副賓本斯，棚以婦確慢定猾是溪否堪每斷張厚發(fā)之貨研單雖均歷已括開(kāi)對(duì)具馬發(fā)憂票執(zhí)。（2）咸審誕計(jì)怠證茂據(jù)竭的業(yè)可皮靠行性牛。箭審援計(jì)言證振據(jù)敢的獨(dú)可倍靠禾性梳是撇指毒審武計(jì)遠(yuǎn)證銷據(jù)廈的蔬可蘋信踢程堡度訓(xùn)，螺可靜靠諸性蟲(chóng)要薦求獎(jiǎng)審忌計(jì)循證血據(jù)上能訪夠雙如紛實(shí)財(cái)?shù)囟挿赐坝惩蹩土饔^劍事傅實(shí)工?？鸨人魅缏⑺?cè)煙會(huì)針計(jì)秤師提親徑自賊參吉與初盤辦點(diǎn)欠存火貨記所在取托得吳的撫證踐據(jù)蠟比菜被償審的計(jì)丈單題位項(xiàng)向斥注鮮冊(cè)娛會(huì)茫計(jì)士師寫提色供垃的悉數(shù)勉據(jù)跌更皂可勒靠為?？脤忛l計(jì)平證堪據(jù)帳的約可攏靠翅性催取濟(jì)決徹于鈴獲紅取躲審新計(jì)坊證伶據(jù)料的君具多體絹環(huán)某境膀，祥同補(bǔ)時(shí)醋受愚其夠來(lái)乳源射和拆性膨質(zhì)疤的漁影至響證。料注氧冊(cè)慘會(huì)慘計(jì)擴(kuò)師俊通爪常貞會(huì)守考飼慮濱下汪列參原逃則吹來(lái)舌判膛斷亭審的計(jì)述證臨據(jù)沾的顯可即靠茂性索。審?fù)从?jì)育學(xué)殊課卷件（靈陳火少國(guó)勇弱編趙著痛）電貫子譽(yù)工拴業(yè)億出劍版匪社①?gòu)墓谋卉垖彁u計(jì)翅單底位錘外晌部帳獨(dú)侄立刪來(lái)跪源濃獲影取尺的艙審敘計(jì)紫證骨據(jù)暢比貿(mào)從涌其握他雁來(lái)羞源覺(jué)獲甚取才的孤證懂據(jù)觸更連可堤靠桌。子從勻外季部組獨(dú)暮立旬來(lái)幼源繪獲測(cè)取掩的猶審欄計(jì)血證曉據(jù)浩未惕經(jīng)拜被坡審斤計(jì)姓單閘位績(jī)有電關(guān)弟職豪員勻之播手罩，亦從閑而品減岡少記了演偽慢造山、每更北改跨憑責(zé)證步或槽業(yè)共務(wù)令記瘋錄湯的質(zhì)可隙能叔性陵，嘩因撈而收其碼證防明禿力懂最叨強(qiáng)修。礙此報(bào)類辰證貧據(jù)別包紅括殲銀虎行把詢悔證料函便回學(xué)函巷、象應(yīng)字收甚賬席款蹈詢款證淡函陵回主函洞、很保蜓險(xiǎn)嘉公滋司款等獸機(jī)培構(gòu)毛出旬具恥的及證白明下等撈。愚相遙反冶，滑從竹其軍他雀來(lái)齊源扔獲扛取戰(zhàn)的遷審慚計(jì)倘證激據(jù)拐（悼如迅被耳審晨計(jì)置單帶位牢內(nèi)鄭部校的嘩會(huì)顛計(jì)特記攔錄灣、城會(huì)疾議池記置錄騎等犯）貼，墻由疤于纏證闊據(jù)披提廊供敞者委與秤被鐮審世計(jì)計(jì)單肆位蠻可箏能膛存層在據(jù)經(jīng)陜濟(jì)晃或罪者別行弱政均隸令屬填關(guān)材系球等闊原糊因零，搞其簽可渣靠惰性陪就攻會(huì)暖降姨低犁。審為計(jì)精學(xué)議課爸件（偵陳幼少恰勇字編濱著憑）電誼子腰工覺(jué)業(yè)痛出單版靈社②態(tài)相暑關(guān)控丘制壩有吵效促時(shí)蚊內(nèi)精部哪生甩成堆的始審賣計(jì)礦證薪據(jù)傍比燥內(nèi)清部貫控忍制夜薄鍵弱裹時(shí)纏內(nèi)肆部違生保成拴的盡審?fù)跤?jì)省證病據(jù)消更捐可威靠扔。壞如杯果如被薪審輕計(jì)僑單盼位萄有估著秩健校全慈的侄內(nèi)默部島控耐制眠且裹在捆日貼?？还芙焕硖衅锰澋饺我磺遑灻娴男靾?zhí)分行揉，趨會(huì)錯(cuò)計(jì)謹(jǐn)記氧錄浸的襖可厘信慨程開(kāi)度性將盯會(huì)浩增堅(jiān)加射；曉反丙之投，液如巾果仁被偷審士計(jì)贈(zèng)單朗位止的融內(nèi)任部薯控雞制腦薄川弱古，拒甚慌至傅不女存背在垂任值何酷內(nèi)軌部叢控院制平，偽被送審圾計(jì)衫單卷位仙內(nèi)叛部第憑倒證千記戶錄越的群可吳靠壺性推就腫大牲為活降魚(yú)低法。旨比挺如卷，鑄如桐果喚與魂銷西售失業(yè)滔務(wù)頌相甚關(guān)滾的侵內(nèi)勝部編控剪制鹽有拋效訓(xùn)，牢注草冊(cè)紀(jì)會(huì)森計(jì)勻師出就芹能雁從豪銷派售益發(fā)結(jié)票向和誰(shuí)發(fā)臂貨叼單停中秤取牌得鈔比陵內(nèi)速部濁控讓制始不拍健與全蓋時(shí)可更港加旁可酸靠抹的悶審圣計(jì)假證殲據(jù)倚。審嶼計(jì)洲學(xué)稿課呢件（灘陳痰少以勇水編光著籌）電南子窯工喘業(yè)梢出坦版善社③直刺接牲獲脂取屆的臭審遲計(jì)唯證枯據(jù)扔比堤間布接福獲間取禁或兄推種論樣得巧出總的墳審歉計(jì)斗證曲據(jù)聞更發(fā)可叢靠攤。譜間門接庭獲賀取柄的汪證棕?fù)?jù)學(xué)有紐奉被功涂韻改運(yùn)及極偽寫造慚的搭可漫能吧性啦，恨降賽低躬了遙可罷信裙賴議程黑度獵。溝比轟如議，綱注剃冊(cè)括會(huì)越計(jì)拴師既通壩過(guò)值觀倦察倆某薦項(xiàng)插控姑制黃的搖運(yùn)訴行孕得宇到?jīng)]的巡壽證刪據(jù)油比姨詢慕問(wèn)頂被鞏審境計(jì)嶄單軟位咽某尺項(xiàng)機(jī)內(nèi)熟部囑控哥制驗(yàn)的殖運(yùn)枕行純得均到欲的留證嘆據(jù)反更秋可魂靠牽。摘推穗論程得蘿出竊的露審尖計(jì)渴證溪據(jù)默，前其挪主拆觀高性盾較腸強(qiáng)尖，撓人抵為黑因戰(zhàn)素漢較交多食，期可置信術(shù)賴品程效度抵也獄受弦到覽影燙響霸。審杰計(jì)席學(xué)警課郵件（聞陳陪少膠勇訴編它著超）電竹子擁工粥業(yè)證出硬版貴社④以蘇文熄件帽、剛記緩錄司形廢式醬（誰(shuí)無(wú)弊論級(jí)是乏紙耍質(zhì)疑、盡電漏子麻或如其藝他絕介摧質(zhì)旗）反存譜在壁的頃審漏計(jì)霜證賭據(jù)繁比淘口悔頭某形尺式叢的纏審拜計(jì)疼證途據(jù)侮更構(gòu)可層靠似。慚比槍如延，贈(zèng)會(huì)義議冤的建同也步客書(shū)屑面您記江錄良比痰對(duì)蓬討合論很事眾項(xiàng)澤事儀后捧的莊口襖頭黨表泡述愧更汪可蕩靠樂(lè)。捉口送頭花證秘?fù)?jù)煮本評(píng)身鉆并脾不使足籮以揀證肺明薄事纖實(shí)霞的腳真督相遺，已僅翁僅眨提擴(kuò)供苗一鍬些扶重罰要都線暫索驕，匪為爭(zhēng)進(jìn)膚一糊步需調(diào)薯查嗎確便認(rèn)捏所姿用暈。告如碼注而冊(cè)呈會(huì)樂(lè)計(jì)瞇師距在醒對(duì)絨應(yīng)督收津賬什款龜進(jìn)禽行息賬草齡孫分局析河后懷，偶可箏以返向帽應(yīng)窯收裹賬衫款鳳負(fù)杏責(zé)惰人極詢局問(wèn)辛逾怪期貨應(yīng)協(xié)收糟賬儀款糞收很回欺的晌可楊能職性比?；胰鐚?duì)果曲該層負(fù)施責(zé)橡人孫的全意極見(jiàn)錫與掛注且冊(cè)若會(huì)鋼計(jì)伙師懷自燙行斷估偶計(jì)效的否壞隱賬搬損薦失重基威本讓一豎致滔，怨則吉這橋一恐口裁頭倡證堡據(jù)卵就慣可患成簡(jiǎn)為毛證奪實(shí)欠注洞冊(cè)熔會(huì)方計(jì)宵師喚對(duì)冤有折關(guān)吉壞鵲賬饒損丹失敞的依判作斷梅的黑重幻玉要粥證彩據(jù)徹。偷但維在摸一鬼般賀情碑況奮下衛(wèi)，塞口切頭焰證哭據(jù)頭往崖往攔需獄要擋得跑到盾其遺他培相變應(yīng)傭證厲據(jù)逆的辨支圍持繞。審缺計(jì)褲學(xué)腿課筐件（腫陳就少母勇液編蜂著堵）電都子渾工止業(yè)涉出甩版什社⑤從壇原熄件搭獲畏取盾的叢審約計(jì)血證姜據(jù)黨比惑從樸復(fù)喜印增、削傳貍真窮或確通常過(guò)斤拍確攝示、求數(shù)孩字逆化胡或袖其惹它融方付式也轉(zhuǎn)匹化悼成妄電撥子樂(lè)形愁式俱的濃文頂件泉獲穩(wěn)取甩的憤審?fù)队?jì)罵證刑據(jù)污更羅可殺靠婦。歷注凳冊(cè)秋會(huì)罷計(jì)嗎師瞇可折審播查丹原姐件妹是論否型有框被隆涂質(zhì)改唇或射偽的造漁的屑跡釘象乳，憲排禁除遵偽廟證茅，月提松高咱證房誠(chéng)據(jù)鏈的傻可贏信叼賴體程熱度決。兔而誼傳懇真鑰件醬或卡復(fù)盜印涌件每容咸易寧是總變統(tǒng)造霜或隸偽首造攪的絞結(jié)槽果斷，產(chǎn)可紙靠錦性濫低甜。審怨計(jì)詢學(xué)場(chǎng)課倒件（戴陳竊少宅勇摘編望著爬）電衣子佩工乖業(yè)匆出扁版暗社3嘴.審棕計(jì)涌證唉據(jù)碎的鍬充惡分犬性雀和目適洪當(dāng)犧性核之窯間吳的撓關(guān)祥系審培計(jì)始證辣據(jù)眠的功充果分捉性洽和邁適著當(dāng)紫性理密徐切塔相申關(guān)肚，籍審身計(jì)事證辦據(jù)賊的豪適鞋當(dāng)郊性授影輝響材審饅計(jì)娃證底據(jù)腸的勺充贏分艷性備。這一胡般山而恨言李，蕉審簡(jiǎn)計(jì)腦證挎據(jù)礦的郵相爺關(guān)逮性桿和倒可迎靠綿性遞越類高硬，寄即蝦審恨計(jì)摔證島據(jù)掃的唐質(zhì)燃量清越肅高椅，萌則予所的需遺要答審鞭計(jì)盤證訊據(jù)永的悠數(shù)陸量狠就計(jì)可垮減艙少昨；雀反瘦之圾，食審咐計(jì)面證斯據(jù)疾的喂數(shù)摘量瓜就坐要尼相紙應(yīng)謹(jǐn)增催加鄉(xiāng)豐。綁舉架例永說(shuō)斧，線如喘果間被化審竊計(jì)視單可位茶內(nèi)熟部賤控貴制煩比煩較熄健公全倍且摔在降日芳常弟管竟理籍中溪得漠到柳一籍貫喊的等執(zhí)學(xué)行香，順其鍵生亭成甩的迎審而計(jì)慨證殃據(jù)筋就乏更野可守靠滑，練注筍冊(cè)倚會(huì)研計(jì)偵師鵲只鄰需它要頁(yè)獲取取臘適旅量織的濾審受計(jì)檔證襖據(jù)倡，兵就手可星以穗為烈發(fā)存表怒審諸計(jì)摘意落見(jiàn)薦提氧供閉合耽理晝的偽基哄礎(chǔ)弟。審僵計(jì)貸學(xué)纏課綢件（提陳標(biāo)少妄勇拼編康著哥）電廢子辛工米業(yè)雹出筑版檢社4捉.評(píng)摘價(jià)贊審跡計(jì)涌證泛據(jù)繳的目相荒關(guān)羽性效和漏適假當(dāng)柳性飄的瞞特蛋殊悉考榨慮評(píng)促價(jià)槐審廉計(jì)倚證糧據(jù)淚的膊充脖分轉(zhuǎn)性番和候適疾當(dāng)釣性航時(shí)協(xié)，饞應(yīng)賠當(dāng)繭對(duì)親以?shī)氏嘛w事屠項(xiàng)恒進(jìn)壤行絲式特荷殊僚考預(yù)慮粘。（1）郵對(duì)唐文街件至記赴錄寬可榨靠堪性逮的珠考絞慮菜。（2）職使陜用嚴(yán)被園審甚計(jì)坦單戚位即生零成歡信覆息絨時(shí)帶的藍(lán)考乘慮政。（3）乘證娃據(jù)皇相乏互閘矛貴盾地時(shí)紗的喉考王慮軟。（4）蓮獲朝取險(xiǎn)審諒計(jì)難證傾據(jù)板時(shí)齊對(duì)障成脅本節(jié)的乘考迅慮舌。審倡計(jì)褲學(xué)佛課福件（渡陳尚少趣勇鍬編腸著暗）電抱子幣工蹲業(yè)用出都版駁社3盯.鮮2審酬計(jì)沫程碧序3．2．1審紗計(jì)餡程坡序器的繩概弊念邀和鼠作嘴用1．臭審哭計(jì)垃程您序編的柳概左念審止計(jì)缸程塘序叢是要指涌注炕冊(cè)沉?xí)挠?jì)序師囑在疊審例計(jì)導(dǎo)過(guò)銀程惰中餅的乞某寒個(gè)歇時(shí)亡間句，剝對(duì)氧將窗要妄獲游取拍的屢某篩類利審來(lái)計(jì)絕證鍋據(jù)究如極何翻進(jìn)釣行乘收送集辨的芳詳鞋細(xì)證指漠令在。驚注更冊(cè)憲會(huì)蔽計(jì)學(xué)師異可奴以污采棋用精檢堡查員、吧觀這察懲、兄詢挺問(wèn)房誠(chéng)、不函停證轉(zhuǎn)、艷重粱新哈計(jì)謙算回、劑重抹新韻執(zhí)棍行同和往分唱析嶄程艱序啊等葬具鮮體卷審允計(jì)朽程征序廳來(lái)味獲怪得混審矛計(jì)茄證睜據(jù)糧。棉在洽實(shí)含施次風(fēng)椒險(xiǎn)守評(píng)蘋估予程可序返、景控量制快測(cè)嚼試雅程赴序恰或恰實(shí)緩質(zhì)孝性妨程獄序已時(shí)膛，頓注懂冊(cè)惱會(huì)屋計(jì)古師立可岡根巧據(jù)乘需蠢要露單敵獨(dú)遼或澆綜算合吳運(yùn)迎用袋上蒙述死程住序英，仗以友獲絞取醒充遠(yuǎn)分壺、哈適鉤當(dāng)破的系審疫計(jì)忌證株據(jù)篩。審傍計(jì)笑學(xué)殺課理件（屬陳餃少下勇螺編塔著噸）電絨子帆工曲業(yè)妖出懂版產(chǎn)社2．樂(lè)審覽計(jì)話程奧序漸與康審縮慧計(jì)喊證材據(jù)鴨的鞭關(guān)股系注切冊(cè)憶會(huì)能計(jì)毀師豈利奏用前審懸計(jì)示程凈序誼獲鉛取婦審紐奉計(jì)綢證軌據(jù)山涉漆及熟以顏下腔四倍個(gè)蟻方甩面脈的淚決均策截：限①阻選劑擇脹何鵲種陷審霸計(jì)輩程卷序慚；領(lǐng)②濫對(duì)攻選膠定裙的坑審瞇計(jì)改程赤序折，辦應(yīng)念當(dāng)卸選糧取聽(tīng)多全大鼠的潑樣挽本框規(guī)彼模添；扮③秩應(yīng)棄當(dāng)隱從土總汪體惜中叛選玩取薪哪鹿些兵項(xiàng)扯目扒；慣④導(dǎo)何聯(lián)時(shí)伸執(zhí)昏行違這諷些寸程塌序僅。答在俘設(shè)劃計(jì)菠審棕計(jì)配程抓序傍時(shí)例，避注授冊(cè)暈會(huì)些計(jì)嘆師投通錄常孩使黃用濱規(guī)禾范烤的杏措授辭并或憐術(shù)營(yíng)語(yǔ)槳，坦以迅使危審險(xiǎn)計(jì)壩人隱員連能嫩夠追正因確尺理望解船和謎執(zhí)模行稠。審傷計(jì)詞學(xué)仙課寬件（槍陳便少浪勇徒編寬著磁）電振子專工讀業(yè)恰出府版仿社3舞.振2臨.耀2審腸計(jì)妥程倍序疫的調(diào)種前類在嫂實(shí)芒施程風(fēng)至險(xiǎn)駱評(píng)卡估吳程暮序嗽、相控時(shí)制攀測(cè)饒?jiān)嚲凸?shí)盤質(zhì)析性巴程回序摘過(guò)敢程藏中兩，忙注響冊(cè)熔會(huì)顧計(jì)蹲師蛇可疾根割據(jù)攝需咱要摧單肅獨(dú)劣或銳綜舍合議運(yùn)蕩用彈以逼下刃審路計(jì)幣程施序勇，丑以壩獲軍取俗充鍋分有、偶適瀉當(dāng)槐的遙審般計(jì)悟證徒據(jù)嘩。1．樂(lè)檢秋查檢第查睜是藝指助注尤冊(cè)今會(huì)觸計(jì)速師理對(duì)霜被估審墓計(jì)鵲單押位祝內(nèi)紛部飽或略外榴部鳳生家成挎的瞧，液以傅紙根質(zhì)猴、墊電屋子泡或金其娃他止介家質(zhì)讓形不式壞存劫在票的暈記倆錄烤或定文膽件梢進(jìn)班行侮審抵查救，沃或植對(duì)耽資閑產(chǎn)弓進(jìn)虧行應(yīng)實(shí)做物床審陜查趙。審合計(jì)刮學(xué)慣課敲件（且陳凡少束勇努編綁著陵）電算子緒工船業(yè)膝出王版員社檢桶查座記起錄樸或針文酬件筐可當(dāng)提咸供粘可疏靠徹程伙度栽不爸同哈的鬼審速計(jì)尤證展據(jù)唉，隊(duì)審騎計(jì)詢證卵據(jù)賄的仙可階靠潑性宮取額決賣于齒記址錄劃或蒙文逆件駐的娘來(lái)新源碧和番性繞質(zhì)胞。檢資查竟有砌形塌資割產(chǎn)核主星要把適斃用伏于沫存簽貨深和師現(xiàn)倡金輛，些也羨適晨用怪于儉有爪價(jià)零證雪券批、余應(yīng)鮮收洗票恭據(jù)秒和鋸固弓定背資勒產(chǎn)勤等跡。螺檢煙查贈(zèng)有鉤形象資及產(chǎn)冶可淋為單其筋存精在呼認(rèn)乖定陪提蘆供婦可寶靠罪的逐審緊計(jì)碰證續(xù)據(jù)競(jìng)，換但浴不寨一閱定穴能島夠狐為詳權(quán)巴利間和匯義甜務(wù)盛或擺計(jì)搶價(jià)教認(rèn)拜定騎提芝供遲可底靠取的捆審舟計(jì)慎證徹?fù)?jù)掏。審顏計(jì)慮學(xué)扁課盒件（潔陳政少禾勇眨編滾著藥）電束子座工港業(yè)掃出櫻版欄社2．輩觀蛛察觀成察更是驢指恥注澡冊(cè)堡會(huì)船計(jì)工師雷察河看堵相灑關(guān)旬人勉員哈正聾在四從鄉(xiāng)豐事斬的很活中動(dòng)謝或少實(shí)攪施籍的水程誘序秧。哈比席如移對(duì)容被稅審穗計(jì)亦單愚位追現(xiàn)萌場(chǎng)后的劈燕實(shí)蚊地好察顆看府，誰(shuí)并承在財(cái)可走能海的您情想況甚下?tīng)t，全對(duì)糕觀窮察觀過(guò)恒程荷進(jìn)趣行猶必遼要疤的更記萌錄叉或做攝米影茄和鐵錄防像廟，鼓以迫了滾解濕被裳審脊計(jì)訓(xùn)單逝位森察枝看墨時(shí)緒點(diǎn)煮的妥生伯產(chǎn)益經(jīng)乞營(yíng)愁現(xiàn)弱狀德。觀兩察艇提習(xí)供喉的撤審扛計(jì)第證罩據(jù)洗僅碰限徑于蝦觀繞察額發(fā)圓生況的汁時(shí)炊點(diǎn)可，灑并凱且趟在熱相律關(guān)汪人夏員乞已憑知毒被董觀嬸察有時(shí)凝，泡相滔關(guān)爹人戰(zhàn)員春從捎事仆活日動(dòng)料或偉執(zhí)薦行險(xiǎn)程非序貞可運(yùn)能邀與病日慰常普的竭做執(zhí)法級(jí)不沉同男，彎從瘡而咐影奴響奮注擠冊(cè)窯會(huì)記計(jì)串師侮對(duì)朱真節(jié)實(shí)雕情短況課的糞了牙解促。符因紫此權(quán)，橫注端冊(cè)繭會(huì)踐計(jì)劑師景僅鋒僅魄獲陽(yáng)取蒜通巡壽過(guò)秩察斧看飄獲蔑得址的鼻審著計(jì)歡證券據(jù)雨是妨遠(yuǎn)編遠(yuǎn)繁不此夠蠢的痛，陳還露有福必息要鋼獲段取寺其耗他桂類嫌型玩的撐審益計(jì)縮慧證衣?lián)徝灿?jì)科學(xué)奧課咱件（脊陳如少洪勇批編貢著懲）電臭子姨工衫業(yè)鳳出般版湯社3．員詢況問(wèn)詢宵問(wèn)視是醫(yī)指廣注門冊(cè)概會(huì)覆計(jì)漢師胖以核書(shū)勇面罵或厘口安頭覆方耗式高，反向搏被段審遮計(jì)勁單師位茶內(nèi)固部買或鬧外腎部渠的彎知熄情酬人橡員停獲睜取級(jí)財(cái)露務(wù)芬信睛息類和胖非格財(cái)著務(wù)菌信介息逼，閥并帥對(duì)跨答帽復(fù)血進(jìn)斑行惕評(píng)癢價(jià)飼的國(guó)過(guò)床程棵。知縱情治人達(dá)員禁對(duì)到詢溉問(wèn)尼的岔答扣復(fù)擴(kuò)可奧能河為計(jì)注紙冊(cè)煎會(huì)猛計(jì)服師雪提緊供耽尚菊未哄獲汽悉絡(luò)的鳥(niǎo)信慌息鉤或膊佐榜證虛證銳據(jù)穴，栽也散可蕉能侍提柳供花與腹已暮獲貼悉喬的愛(ài)其愿他潛信弦息勢(shì)存摟在束重治大惹差符異從的煎信錦息滋；芝注哲冊(cè)琴會(huì)獨(dú)計(jì)齒師衣應(yīng)些當(dāng)話根青據(jù)籠詢滋問(wèn)床結(jié)詠果逆考迎慮偽修銳改捷審令計(jì)恰程謝序圖或逐實(shí)娘施哀追銀加梯的盆審蠅計(jì)叢程予序剝。詢范問(wèn)片本湯身稼不攪足遭以使發(fā)清現(xiàn)剝認(rèn)銹定存層頑次倍存劑在瞇的茶重絮大熔錯(cuò)繩報(bào)思，伯也侍不榆足逐以林測(cè)峽試測(cè)內(nèi)齒部疾控寺制就運(yùn)仇行息的但有框效赴性勸，尺注游冊(cè)挎會(huì)餓計(jì)煌師苗還笨應(yīng)巡壽當(dāng)鍬實(shí)擺施廈其直他胞審茫計(jì)韻程購(gòu)序勢(shì)以杜獲黎取冰充顧分脂、牢適股當(dāng)天的討審除計(jì)辯證瓜據(jù)嫩。凱針筑對(duì)徹某狗項(xiàng)紫事半項(xiàng)拉，謝注呢冊(cè)化會(huì)回計(jì)脅師沿可脆能淹認(rèn)馬為在有祥必裹要預(yù)向改管友理倦層返和皆治姓理誤層火（積如掌適葛用康）發(fā)獲澡取種書(shū)嘴面甘聲絲式明悔，掌以化證思實(shí)霧對(duì)愿口區(qū)頭形詢殼問(wèn)窄的競(jìng)答下復(fù)嘴。審肯計(jì)撐學(xué)漲課捕件（惜陳商少蹄勇虛編稍著?。╇娝阶訕蚬ゑ槝I(yè)陷出察版滴社4．諒函陶證函爐證印是孫指北注質(zhì)冊(cè)兔會(huì)倍計(jì)鎖師遇直狀接絕從近第哄三噴方齡（況被丘詢隊(duì)證凝者拿）匠獲擱取滋書(shū)畫面密答摔復(fù)催以狹作草為婚審文計(jì)謝證馳據(jù)坦的許過(guò)謊程肢。賊書(shū)哲面慎答瀉復(fù)意可晌以叼采賤用殲紙防質(zhì)跪、啟電折子令或翅其攏他第介館質(zhì)胳等估形搖式頂。厘當(dāng)侵針加對(duì)昂的升是芽與敏特允定偉賬賄戶母余腥額哈及罰其北項(xiàng)均目殲相名關(guān)窯的塌認(rèn)度定第時(shí)丸，抓函豆證被常厘常炸是鉤相核關(guān)繪的儉程炮序沙。召但炕是君，恨函統(tǒng)證鵲不越必次局反限猶于劉賬攔戶乘余討額吳，俘也竿可柏以盾要才求帽對(duì)漸被牲審韻計(jì)擴(kuò)單使位維與安第捉三振方乏之傾間嶺的階協(xié)版議屑和磁交票易造條新款丘進(jìn)或行陪函蓋證什，碧比心如典在沈詢繁證斥函寧中爆詢逆問(wèn)響協(xié)乖議嘉是單否襯作設(shè)過(guò)冊(cè)修恭改錢，星若花作結(jié)過(guò)稿修寶改減，振要恭求量被強(qiáng)詢鐵證聚者殘?zhí)嶙蠊窒喔汴P(guān)扯的規(guī)詳沾細(xì)滔信橋息蝦等察。射此滑外笨，上函嬸證疫程間序詢還跌可脈以湊用媽于將獲罵取增不站存艦在袋某泥些訴情估況周的租審也計(jì)譯證仿?lián)\，紀(jì)如跨不黃存桑在?？稍昴芘杏熬懼ケ凰瑢從樣?jì)銳單允位餃?zhǔn)振{入銹確淚認(rèn)減的輸“辰背欣后佛協(xié)陷議辜”米。審槳計(jì)巨學(xué)勇課寇件（欄陳除少驚勇羽編盡著順）電注子鴉工貫業(yè)海出欠版榜社5．霞重爛新連計(jì)叫算重戀新鍋計(jì)川算漆是唉指嘩注橫冊(cè)對(duì)會(huì)堂計(jì)站師誓以藝人任工財(cái)方側(cè)式析或凱使罵用譽(yù)計(jì)宗算德機(jī)捧輔嘩助獸審嫩計(jì)申技貓術(shù)腰，據(jù)對(duì)碌記斥錄礦或織文考件潮中依的鋪數(shù)必?fù)?jù)受計(jì)風(fēng)算沒(méi)準(zhǔn)潮確濟(jì)性循進(jìn)恒行懷核涂對(duì)妥。張通憐常搖用罪于早對(duì)哭以拼下醉一抬些返資顫料姜的慚審勸查姐。①墊原肥始堅(jiān)憑墨證稍的咽計(jì)沉算忽，治包駕括撇數(shù)昆量劫單戒價(jià)舍的咱積煮數(shù)隱、義小屠計(jì)狐、蛾合裹計(jì)殊的饅加吧總符等旺。②辣記復(fù)賬瞞憑稠證闖的朝計(jì)蘆算窗，包包寬括飽明哄細(xì)進(jìn)科換目頌的覽金天額存合閣計(jì)尼等浪。③捕賬幫簿處的貫計(jì)餃算敘，蕩包議括舌每寫頁(yè)零各番欄瓣金虜額評(píng)小父計(jì)條、賤合仁計(jì)液、血月苦計(jì)詠、之累顫計(jì)攝和醬轉(zhuǎn)階頁(yè)持金紛額憲等讓。④掌會(huì)碼計(jì)蜂報(bào)禽表軍的啞計(jì)嚴(yán)算麗，階包始括雅有捕關(guān)借項(xiàng)恥目佛的民小衣計(jì)后、雅合陷計(jì)健、孟總倒計(jì)霉和露相來(lái)關(guān)叉指谷標(biāo)吼的眠計(jì)艇算春等邪。⑤效其怕他才有領(lǐng)關(guān)值資襖料箱的純計(jì)辟算圍，雨包蓬括亮預(yù)壩算聲、查合諸同酷、南計(jì)永劃底等笨數(shù)遺據(jù)析的瞧計(jì)井算閑等勾。審墻計(jì)刃學(xué)噸課葉件（斬陳葬少踐勇乎編護(hù)著簽）電綱子千工浮業(yè)統(tǒng)出緩版晃社6．填重分新釣執(zhí)園行重齊新機(jī)執(zhí)砍行養(yǎng)是展指流注壁冊(cè)拘會(huì)潛計(jì)勿師尸以醋人能工竭方梳式為或獻(xiàn)使舌用缺計(jì)奸算鉆機(jī)薪輔垃助鏈審福計(jì)燃技暗術(shù)岔，鍵重聽(tīng)新旗獨(dú)蘇立鉗執(zhí)品行項(xiàng)作籍為巴被嗽審羊計(jì)忽單采位愿內(nèi)寬部改控短制慌組柔成嘆部蕉分沸的紛程蛋序淺或碑控躲制麥。賭比燙如傾注勒冊(cè)敬會(huì)移計(jì)垮師您利加用棍被轉(zhuǎn)審階計(jì)促單票位瓣的漂銀薯行投存筋款培日驢記云賬躁和甘銀孟行雄對(duì)押賬冒單漆，交重脾新著編辱制李銀導(dǎo)行鄭存努款香余乘額被調(diào)咬節(jié)滴表安，支并香與巖被速審財(cái)計(jì)宗單使位逼編湯制文的級(jí)銀醬行辜存家款陡余希額辮調(diào)廢節(jié)膝表棒進(jìn)膏行靠比鉗較鉗，余若須結(jié)頓果戀一雖致鉆，回表約明版證渣據(jù)薄可撿靠未；級(jí)若功不辦一匪致狗，疼則職應(yīng)股實(shí)喪施怕進(jìn)蓋一謀步蒼審射計(jì)免程度序伐，秀查巧找愁造窯成拘不深一儲(chǔ)致商的綱原恭因溜等露。審抓計(jì)笛學(xué)辛課觀件（瞇陳玻少核勇?lián)凭幱鲋溃╇娡碜有惫へ?cái)業(yè)薪出譯版蓄社7．瘦分伸析群程萄序分逝析揀程徐序抓是兄指資注母冊(cè)邀會(huì)載計(jì)湊師核通饞過(guò)島研醒究抖不昏同值財(cái)雁務(wù)翻數(shù)撲據(jù)峰之療間映以幅及傲財(cái)旗務(wù)救數(shù)湖據(jù)絨與松非鴨財(cái)風(fēng)務(wù)剃數(shù)圣據(jù)雙之好間匠的鄙內(nèi)緣瑞在傾關(guān)殖系移，尸對(duì)未財(cái)怒務(wù)熔信睜息訊作膝出眠評(píng)秤價(jià)敗。駝分風(fēng)析幅程譯序遍還街包育括吸調(diào)譜查判識(shí)詢別束出存的津、靈與件其摧他天相秀關(guān)淋信熔息的不言一躲致徹或波與聽(tīng)預(yù)蛾期極數(shù)唇據(jù)碰嚴(yán)鎮(zhèn)重斜偏否離借的嘩波紡動(dòng)綠和易關(guān)環(huán)系畏。審軟計(jì)畜學(xué)攻課兵件（販陳晃少瓣勇債編櫻著竟）電獅子技工礙業(yè)里出犧版疏社3子.舊3函讓證通擔(dān)過(guò)宿函寄證物獲墳取缸的荷證勁據(jù)睬因刻為趁屬?gòu)R于瓶外獻(xiàn)部稼證釘據(jù)銷，鹿所叉以策可殺靠待性觸比剪較積高姑。礎(chǔ)函膊證水是概重乳要紛的審襲計(jì)貌程學(xué)序之閃一獲，襪函摔證伙獲肝取碰的助審迅計(jì)窯證單據(jù)紐奉稱病為詢汽證鉗函。唇詢恢證傾函宣應(yīng)尿當(dāng)傾由期審博計(jì)碧人道員煙直葡接卵發(fā)姜出則，樣并槐要閃求船將睡回狠函趙直賴接招寄恐回糾審瞇計(jì)盟人新員廚。關(guān)這替樣么做怒是宋為附了糧防慶止坐被捐審饒計(jì)螺者亮篡語(yǔ)改墳詢放證義函只及秩回讓函南信鍵息餓。3．3．1函握證竿決側(cè)策函友證賄是祖指桂注漠冊(cè)韻會(huì)寄計(jì)院師范直災(zāi)接靈從鞭第賴三陳方梢（蠟被怪詢勵(lì)證刪者哀）同獲圈取護(hù)書(shū)饑面頭答勁復(fù)賞以產(chǎn)作膏為祥審月計(jì)婆證圾據(jù)欺的受過(guò)蠟程錫。軍注燒冊(cè)摧會(huì)元計(jì)賽師僅作狀出醋函悟證絨決阿策抖應(yīng)典當(dāng)萬(wàn)考農(nóng)慮餡以摸下然三攏個(gè)腫因挖素咽：審鼓計(jì)楊學(xué)賄課餅件（民陳獨(dú)少住勇錘編釘著羞）電部子輸工宅業(yè)蘋出首版搶社1．催評(píng)蘿估稀的珍認(rèn)奪定削層愧次拘的肯重走大晃錯(cuò)摔報(bào)猶風(fēng)齡險(xiǎn)評(píng)瓜估只的旱認(rèn)姓定惜層冒次市重光大撓錯(cuò)私報(bào)接風(fēng)撇險(xiǎn)俱水榜平稍越桿高俊，題注扔冊(cè)印會(huì)蘆計(jì)委師統(tǒng)對(duì)腹通語(yǔ)過(guò)理實(shí)遞質(zhì)貼性蘭程潤(rùn)序斑獲躲取劈燕的駛審適計(jì)拒證玩據(jù)安的織相非關(guān)順性拴和途可拔靠腥性膚的藝要辜求蔑就龜越逮高孩。慕因炎此宋，得隨疤著輪評(píng)鍵估丙的番認(rèn)筆定幣層椒次牲重晶大慢錯(cuò)字報(bào)姑風(fēng)晃險(xiǎn)榴的青增美髙敏，監(jiān)注棉冊(cè)淋會(huì)男計(jì)虧師價(jià)就浸要碌設(shè)振計(jì)尊實(shí)煌質(zhì)抄性餐程撈序尖獲提取菜更德加努相帖關(guān)迷和錫可炒靠竄的猾審樂(lè)計(jì)挑證渴據(jù)昌，攏或尚者拾更尤具奸說(shuō)鑄明敘力雕的島審輪計(jì)船證學(xué)據(jù)震。乏在技這稠種床情釋況側(cè)下月，燙函疊證飄程億序偽的設(shè)運(yùn)籠用念對(duì)溜于錄提福供符充懲分餃、告適雖當(dāng)相的池審期計(jì)繩證準(zhǔn)據(jù)雄可詢能倚是框有撐效埋的滑。審斥計(jì)脹學(xué)霧課王件（月陳危少永勇消編邊著親）電閣子宣工坑業(yè)淚出念版蠅社2．板函伍證哲程磚序讓針棟對(duì)羊的長(zhǎng)認(rèn)洞定函梢證閥可愈以斜為夾某喇些養(yǎng)認(rèn)巡壽定末提曾供裳審集計(jì)呀證劃據(jù)葵，正但義是校對(duì)談不仔同忽的斯認(rèn)琴定霉，彈函確證槽的啦證怖明鈴力惹是順不振同筍的鑰。哀比剖如項(xiàng)在府函如證西應(yīng)磨收附賬策款斷時(shí)駕，后函孫證狠可勤能洲為找存社在按、帶權(quán)酷利隨與竭義摩務(wù)輪認(rèn)屬定傅提輝供枯相戶關(guān)限可吧靠脆的浙審希計(jì)弦證逝據(jù)軍，眨但稻是澤不哄能鞋為走計(jì)茂價(jià)艙和逮分孫攤姥認(rèn)布定蠶提買供擴(kuò)證殺據(jù)撈。彈對(duì)野特眨定勿認(rèn)尚定環(huán)函湯證嫂的婚相攏關(guān)次性洲受扁注足冊(cè)玻會(huì)黎計(jì)元師番選鈔擇長(zhǎng)函某證鍋信銜息脊的銜目們標(biāo)射的旱影乳響拜。報(bào)比機(jī)如厚在兄審脈計(jì)符應(yīng)漢付光賬吉款烘完花整躬性論認(rèn)煎定年時(shí)們，扯注聰冊(cè)刑會(huì)奶計(jì)扁師徑需座要過(guò)獲托取鞋沒(méi)避有濕未幸記佛錄黃重撒大皆負(fù)猶債叢的勾證滅據(jù)研。竟相償應(yīng)蒜地嗓，匙向溉被稅審腔計(jì)倚單猾位鈔主戀要跪供陵應(yīng)圾商角函熊證謝，選即杯使箭記綁錄毫顯肝示傲應(yīng)搬付踩金冷額乓為釀零賠，立相衛(wèi)對(duì)惕于扯選刻擇告大諸金通額踐的規(guī)應(yīng)訴付茅賬伐款非進(jìn)菌行朋函刃證臘，陣這撥在員檢繪查著未侮記產(chǎn)錄霜負(fù)翅債未方疏面置通派常冤更救有天效腫。審蘭計(jì)段學(xué)疼課襖件（降陳奸少萍勇駕編鄉(xiāng)豐著咱）電乎子頑工排業(yè)澇出持版售社3．講實(shí)踢施顫除穿函咸證屋以疫外俗的急其飽他肉審周計(jì)秘程他序針韻對(duì)住同演一模項(xiàng)孩認(rèn)名定皮可水以融從否不恩同拍來(lái)裁源指獲客取耗審吩計(jì)升證享?yè)?jù)傘或珍獲歐取言不竹同冒性崇質(zhì)掀的嘩審充計(jì)疊證炸據(jù)甜。腐這妹里瓜所折指佛的卡其視他息審?fù)ㄓ?jì)叛程芽序播是紫指欲除弓函肺證稈以泊外村的勿其避他怠審殼計(jì)孩程霞序惠。指如愧果看注逢冊(cè)鼓會(huì)打計(jì)略師像采腫用斬函賢證其以局外爭(zhēng)的俯審喜計(jì)科程璃序扣能抬夠巖獲深取救所尾測(cè)召試援項(xiàng)繡目罵的貓更往有巡壽效室的桿審界計(jì)腦證耽據(jù)奪，反則談沒(méi)華有堅(jiān)必灘要棗或祥者日可仇以必減丑少駕實(shí)走施擊函紋證終程悅序妹。審鐮計(jì)孟學(xué)正課爛件（奏陳蘇少養(yǎng)勇籠編睛著觀）電邁子些工披業(yè)法出益版攝社除葵上質(zhì)述明三喚個(gè)仰因柱素射外部，膨?qū)徱灿?jì)笨時(shí)支還碰可活以絡(luò)考澆慮鳥(niǎo)下奔列猾因蔽素買以惑確迫定古是道否斗選但擇服函謝證問(wèn)程哄序還作財(cái)為各實(shí)烘質(zhì)奔性棵程朱序邀：（1）霧被萍詢豎證躺者鑒對(duì)證函位證丘事兵項(xiàng)姜的您了腐解（2）吵預(yù)扔期稠被屬詢拌證夠者蘇回漲復(fù)涉詢監(jiān)證逼函犁的散能錫力濃或晉意榆愿如丑在河下夢(mèng)列亡情膊況厲下體，枯被警詢銀證霜者貍可慈能以不嗎會(huì)彩回倒復(fù)茅，漲也絡(luò)可少能矮只襖是奏隨酸意峽回炎復(fù)羊或嗎可課能旁試袖圖晨限抹制途對(duì)蜻其猾回債復(fù)幅的伐依歷賴滋程騙度薯：還①立被折詢坡證肢者灘可致能給不但愿眠承攀擔(dān)名回蓄復(fù)低詢乎證按函誰(shuí)的占責(zé)紗任披；丙②拍被籮詢桂證紹者卻可源能寸認(rèn)剃為儉回洽復(fù)孫詢?nèi)兆C損函陰成奧本肝太且高喇或曠消布耗央太注多討時(shí)抵間胡；示③班被美詢昂證矩者櫻可爛能送對(duì)滔因榜回各復(fù)餓詢腿證仰函丈而殊可互能隱承撲擔(dān)踐的貞法沉律擊責(zé)條任交有礎(chǔ)所療擔(dān)巧心利；蹈④墻被番詢低證辨者仿可析能思以各不久同框幣襪種胖核屑算序交兼易高；汗⑤準(zhǔn)回盯復(fù)螞詢六證燭函仆不閣是武被握詢追證財(cái)者產(chǎn)日煌常陷經(jīng)殘營(yíng)狂的摘重山要齒部偵分誓。（3）濟(jì)預(yù)濕期撫被紡詢轉(zhuǎn)證奇者侵的慣客原觀碰性審纖計(jì)產(chǎn)學(xué)馳課收件（漠陳輔少委勇變編杏著泳）電筒子僻工蔑業(yè)物出蟲(chóng)版后社3．3．2函飄證已的峰內(nèi)誰(shuí)容1．談確劣定漏函皂證劣對(duì)碗象（1）肆函禾證裁銀壟行砍存臉款鋤、暈借僻款驚及指與床金僑融皮機(jī)石構(gòu)輩往引來(lái)麥的若其跌他末重默要芹信劑息獲。（2）鄙函巨證題應(yīng)糾收例賬潮款繳。（3）輩可幕以鴿實(shí)墻施倆函青證眉的梁其闖他泡財(cái)頂務(wù)躁報(bào)吸表越項(xiàng)拿目后：滴①豪交宗易偶性絡(luò)金衡融濃資畜產(chǎn)倘；掌②扯應(yīng)矩收璃票奏據(jù)敏；附③盡其則他堅(jiān)應(yīng)想收幼款眾；鐵④勤預(yù)糊付良賬撐款魄；正⑤刺由壯其飽他摸單疊位擁代喘為喪保塌管碧、筑加拉工田或證銷輔售蘭的書(shū)存滋貨深；黃⑥飛長(zhǎng)喉期耀股煉權(quán)綿投氏資搜；坡⑦勇應(yīng)慘付肝賬比款鉆；蓮⑧冷預(yù)倡收街賬準(zhǔn)款寸；皮⑨聚證膝、事抵盯押限或覺(jué)質(zhì)見(jiàn)押歇；群⑩屠或殿有柄事媽項(xiàng)步；1州1）強(qiáng)重皂大改或背異佳常倚的砌交悄易痰。審搜計(jì)蜻學(xué)慕課揮件（廉陳批少顆勇啟編榨著扁）電肌子牽工曉業(yè)睬出炸版語(yǔ)社2．考函自證每程喜序微實(shí)廚施厚的疏范則圍審歡計(jì)爽時(shí)惑根定據(jù)乏對(duì)耍被在審壟計(jì)型單值位彈的涂了袍解躍、紀(jì)評(píng)槍估惹的愛(ài)重螞大戶錯(cuò)代報(bào)給風(fēng)糖險(xiǎn)碌以者及丸所淘測(cè)負(fù)試刊總址體秒的控特音征著等低，歲確凱定賽從檢總嘴體思中柴選棚取坐特缺定己項(xiàng)蜓目寶進(jìn)窄行假測(cè)各試軌。賊選表取及的涼特悠定歌項(xiàng)匆目水可袋能囑包判括卻：亞①厲金頁(yè)額籃較某大心的醒項(xiàng)灣目鮮；敘②壺賬香齡揉較梨長(zhǎng)伶的努項(xiàng)壇目直；狡③事交仆易昆頻田繁麥但理期倡末練余墊額屢較宵小私的疫項(xiàng)武目駱；塵④恢重錯(cuò)大脾關(guān)摩聯(lián)錢方情交杰易形；蘭⑤族重瘡大感或上異悔常殖的魯交股易革；嫩⑥汗可插能糠存籮在靈爭(zhēng)就議拿、炮舞糟弊狂或吹錯(cuò)孔誤衣的抄交損易假。審楊計(jì)率學(xué)照課揭件（蓮陳扎少著勇挺編鋒著革）電紐奉子插工釘業(yè)笨出蓄版險(xiǎn)社3．得實(shí)求施要函絹?zhàn)C壁的眼時(shí)濤間注予冊(cè)場(chǎng)會(huì)銳計(jì)校師咽通陡常誓以或資陵產(chǎn)按負(fù)惱債欠表井日兵為米截振止常日妻，稀在召資鏡產(chǎn)蒙負(fù)澆債危表負(fù)日陣后歌適姜當(dāng)桂時(shí)吉間掉內(nèi)蠟實(shí)則施晨函閘證姨。色如托果危重桌大編錯(cuò)膚報(bào)愁風(fēng)胡險(xiǎn)殲評(píng)圖估降為禿低染水溜平挨，閃注氣冊(cè)威會(huì)娃計(jì)婦師逐也病可怕以弟選狼擇昏資逮產(chǎn)姨負(fù)綢債筆表煤日抹前搞適胳當(dāng)廟日桐期色為抓截位止原日鏡實(shí)目施豪函鋤證喜，朗并糠對(duì)捧所突函框證簡(jiǎn)項(xiàng)勒目年自羽該黎截渾止啄日簡(jiǎn)起艘至厚資翁產(chǎn)直負(fù)著債躬表輕日尼止放發(fā)譽(yù)生勝的蹲變穩(wěn)動(dòng)御實(shí)婦施黎實(shí)塊質(zhì)彎性睜程圓序蝕。審辱計(jì)瘦學(xué)京課踩件（滾陳叼少窮勇劉編駕著氧）電摧子訪工廚業(yè)皮出止版波社4．危管壓理脾層協(xié)要凍求勺不割實(shí)聾施段函澇證織時(shí)場(chǎng)的皺處除理當(dāng)滾被達(dá)審勢(shì)計(jì)疫單雕位坡管有理摧層課要工求寒對(duì)風(fēng)擬群函賄證這的作某壯些巷賬受戶堪余瓜額磚或吼其女他拾信斤息虛不棉實(shí)妄施計(jì)函酷證洪時(shí)義，春注糊冊(cè)恰會(huì)癥計(jì)尿師插應(yīng)砌當(dāng)楊分懲析虧管五理年層非要惕求忙不索實(shí)覆施廉函役證疲的腥原收因擋，辭并忍獲業(yè)取旗審?fù)接?jì)頃證湊據(jù)秩予由以紙支午持眨。疾如粗果倦認(rèn)照為繡管釀理派層狂的研要芹求賴合印理究，獎(jiǎng)注如冊(cè)宅會(huì)價(jià)計(jì)流師腥應(yīng)鞏當(dāng)連實(shí)前施海替茄代聲審溫計(jì)惰程簽序仙，肥以蜜獲富取環(huán)與序這退些屬賬使戶鄉(xiāng)豐余根額偶或固其鍛他糖信悅息赴相澡關(guān)瓶的記充嶼分語(yǔ)、南適姐當(dāng)詢的摔審更計(jì)加證付據(jù)完。海如遍果號(hào)認(rèn)兼為闖管軋理判層五的葵要廣求顏不尚合傲理塵，本且負(fù)被綢其玩阻祝撓蹲而腰無(wú)吳法講實(shí)貓施旋函襖證膏，亭注屈冊(cè)刻會(huì)乏計(jì)型師蛋應(yīng)史當(dāng)知視添為疼審唯計(jì)淹范殿圍迫受房誠(chéng)到媽限戀制尖，最并腳考環(huán)慮忠對(duì)男審肉計(jì)需報(bào)蠶告令可放能性產(chǎn)涂生齒的縫影座響師。審胖計(jì)善學(xué)臟課爆件（藍(lán)陳陵少儀勇椅編艦著謠）電黑子瓦工羅業(yè)淹出灶版蹄社3．3．3詢能證優(yōu)函恢的愧設(shè)塔計(jì)1．塵設(shè)涼計(jì)候詢那證述函皺的跌總瘡體組要烘求注級(jí)冊(cè)路會(huì)繩計(jì)