審計(jì)學(xué)銷售與收款循環(huán)審計(jì)概述

第八章銷售與收款循環(huán)審計(jì)▲▲▲第八章銷售與收款循環(huán)審計(jì)▲第九章購(gòu)貨與付款循環(huán)審計(jì)▲第十章生產(chǎn)與費(fèi)用循環(huán)審計(jì)▲第十一章籌資與投資循環(huán)審計(jì)▲第十二章貨幣資金審計(jì)實(shí)務(wù)篇第八章銷售與收款循環(huán)審計(jì)銷售與收款循環(huán)概述銷售與收款循環(huán)的控制測(cè)試營(yíng)業(yè)收入審計(jì)應(yīng)收賬款與壞賬準(zhǔn)備審計(jì)5其他相關(guān)賬戶審計(jì)分項(xiàng)審計(jì)與業(yè)務(wù)循環(huán)審計(jì)132468輩.渣1分高項(xiàng)縫審膠計(jì)警與復(fù)業(yè)尤務(wù)斷循刊環(huán)愧審困計(jì)業(yè)務(wù)循環(huán)審計(jì)

1分項(xiàng)審計(jì)與業(yè)務(wù)循環(huán)審計(jì)的關(guān)系28爹.鞭1攏.周1業(yè)伸務(wù)鞠循乏環(huán)念審辰計(jì)業(yè)狐務(wù)魄循踢環(huán)炸審好計(jì)肅是碎指牛運(yùn)妹用陶業(yè)尋務(wù)緞循某環(huán)創(chuàng)原同理,了備解增、俯審患查介和綢評(píng)務(wù)價(jià)骨被吧審槽計(jì)瘋單彎位凳內(nèi)相部錫控鴉制味系彎統(tǒng)續(xù)及青執(zhí)追行高情揭況,從衣而巴對(duì)公財(cái)有務(wù)覆報(bào)調(diào)表找的駕合姻法授性狹、脅公鞠允坐性偽進(jìn)看行臺(tái)審蛋計(jì)前的節(jié)方消法棟。8咽.深1獲.王2分撿項(xiàng)鄉(xiāng)豐審講計(jì)丹與導(dǎo)業(yè)龜務(wù)童循蔑環(huán)懇審疏計(jì)淡的沿關(guān)粥系一爺般渠而塌言,分小項(xiàng)尤審間計(jì)梅與穩(wěn)多范數(shù)鞋被裂審買計(jì)杏單飲位缺的識(shí)賬悟戶矛設(shè)獨(dú)置獵體奪系恭及宰財(cái)鐮務(wù)扛報(bào)震表禾格郵式盟相蟲吻膚合,所朝以裕具鳳有艱操脹作貼方軟便斷的碗優(yōu)鼻點(diǎn),但皇它師與會(huì)按丈業(yè)誘務(wù)笑循害環(huán)貸進(jìn)枯行殊的誕內(nèi)蝕部號(hào)控前制誘測(cè)胳試努嚴(yán)濁重高脫寄節(jié),導(dǎo)躬致近控饑制數(shù)測(cè)鞏試抵與辮實(shí)翠質(zhì)脊性瓶測(cè)堤試若相捧背嚼離,影瘡響訓(xùn)審拒計(jì)杯效吧率欲和切效拼果,所穿以店分各項(xiàng)屢審自計(jì)虹逐窮漸嚴(yán)被嗽業(yè)鞭務(wù)成循馬環(huán)傘審幫計(jì)帽所測(cè)替蒸代現(xiàn)。銷朗售奏與收糾款嬸循咸環(huán)購(gòu)僅貨槽與付伶款限循冠環(huán)生流產(chǎn)循曠環(huán)籌泰資銅與六投屆資午循俊環(huán)貨約幣方資歉金分榆項(xiàng)磁審闊計(jì)留與努業(yè)閘務(wù)繭循棍環(huán)低審她計(jì)8張.藍(lán)2銷娃售側(cè)與譯收孔款墻循阿環(huán)臥概師述主要憑證和會(huì)計(jì)記錄

1涉及的主要業(yè)務(wù)活動(dòng)28萬.覺2畢.奪1主同要女憑贊證衣和繼會(huì)譽(yù)計(jì)爹記葬錄典四型挽的準(zhǔn)銷焰售誤與骨收靈款圈循騎環(huán)悶所宣涉鏡及發(fā)的恭主寨要校憑棋證訴和岸會(huì)孕計(jì)棒記柏錄用有盡以煮下狡幾步種:(來1歌)顧椒客鏈訂計(jì)貨柏單(宣2畏)銷拳售懂單(稿3慎)發(fā)攪運(yùn)涼憑喉證(侍4熱)銷潔售攻發(fā)穗票(唱5見)商艷品姜價(jià)宿目休表(哀6田)貸渾項(xiàng)昌通腎知融單(巾7磚)應(yīng)幟收測(cè)賬吳款疤明戶細(xì)饞賬(騾8呆)營(yíng)務(wù)業(yè)懲收欺入芳明芽細(xì)按賬(挽9劉)折快扣概與廣折白讓澆明始細(xì)你賬(炭1驕0裹)匯賞款霉通奴知捐書(弓1嫂1蛙)現(xiàn)乎金易日趴記蠅賬晚和禮銀暫行帳存裳款菠日石記徑賬(裁1征2寇)現(xiàn)蝕金陳盤哪點(diǎn)催表(揀1雀3熔)壞攏賬拖審窩批保表(砌1貫4超)顧散客竊月暑末澡對(duì)戀賬右單(航1登5饞)轉(zhuǎn)央賬盡憑旬證(兩1哄6依)收廳款尚憑版證8躺.西2紀(jì).自2涉昌及昆的隙主貌要消業(yè)擺務(wù)欺活饅動(dòng)1胖2（皂一屠）嚴(yán)接死受肆客轉(zhuǎn)戶曉訂歪購(gòu)演單摟環(huán)甩節(jié)扔的水控奮制密程肢序1、銷糞售悔業(yè)銅務(wù)位員助接銳受約客求戶覆訂懇購(gòu)金單區(qū)（車外原部詠?zhàn)C堂據(jù)尿）。與您營(yíng)潮業(yè)畢收納入甘“發(fā)禽生”外認(rèn)異定誰相葛關(guān)悟；2、銷倚售顫經(jīng)什理竊審太批序后僵的暴客裁戶睡訂翠購(gòu)唐單快（童外宵部療證牧據(jù)旋在棄內(nèi)街部征流想轉(zhuǎn)界）。與瘋營(yíng)便業(yè)落收萌入勢(shì)“發(fā)顛生”扶認(rèn)洗定報(bào)相備關(guān)疼；3、編學(xué)制柱連裂續(xù)勒編鏟號(hào)俗的復(fù)銷捷售且單沒（串內(nèi)皆部鮮證洋據(jù)旋）。與堅(jiān)營(yíng)峰業(yè)取收霜入“炒發(fā)凍生叼”坊認(rèn)終定催、脆“木完苦整揮性僅”認(rèn)叮定蜘相桿關(guān)層。1穴3（阿二粥）被批昂準(zhǔn)舌賒彼銷田信糊用撓環(huán)呆節(jié)既的主控主制帆程境序1閑.信店用綱部架門讓經(jīng)剩理按汗照袍本筒單效位釣賒六銷盤政倦策伍進(jìn)學(xué)行康信丟用狼批屋準(zhǔn)效，復(fù)罪核客刻戶菜訂舊購(gòu)塘單粒，親并巷在銷冊(cè)售御單上柿簽救字寶；2擇.對(duì)幅于凍超踐過能既波定陵信聲用換政感策蜘規(guī)觸定輕范如圍火的律特黃殊賽銷翻售祝交迫易呼，頌應(yīng)象當(dāng)安進(jìn)游行集莊體說決特策；3傷.信講用魂批垂準(zhǔn)督的訂目線的躺是哪為貝了降廊低乳壞幻玉賬風(fēng)錄險(xiǎn)蹈，小由采信窮用蘇管咱理墨部籠門黎負(fù)做責(zé)柏，撈不舍能抓由裂銷規(guī)售猛經(jīng)梢理辜負(fù)箱責(zé)滴；4俊.信兩用憑管觸理尿部柔門答與提銷瞧售短部臥門不啟能檔是職同率一永個(gè)極部寧門（戴請(qǐng)副鏈管接P候1隱9苗0倒骨數(shù)土第3段釣）嬸，扒實(shí)影行熔不盆相寇容特崗憑位汁相葬互矮分隆離蕩控展制具?！揪拷饩S讀暈】叨批照準(zhǔn)翁賒型銷艷信司用姻環(huán)針節(jié)鈔的醒控絨制悔程垂序終與逗相垮關(guān)趴認(rèn)棍定殺的號(hào)對(duì)貼應(yīng)絨關(guān)醫(yī)系伍：①資信眨用誰部缺門鏡經(jīng)量理襲簽沈字衰后費(fèi)的賞銷廢售季單財(cái)與應(yīng)洲收檢賬饞款“錯(cuò)計(jì)予價(jià)橫和華分擁攤供”仿認(rèn)疲定慎相鄭關(guān)難；②靠集落體狂決益策練簽古字忽后批的挎銷蒙售江單揭與應(yīng)亭收動(dòng)賬罷款“桐計(jì)敗價(jià)展和陸分返攤憤”估認(rèn)蓮定居相莖關(guān)仔。餐。1股4（歸三宵）夫按熔銷妹售曲單熄供費(fèi)貨史環(huán)堅(jiān)節(jié)倡的詳控?fù)浦迫獬天o序1企.倉(cāng)脾庫(kù)盆部塔門根永據(jù)祝已腳批饞準(zhǔn)霜的崗銷水售椒單屆供嶺貨哈；2伸.倉(cāng)青庫(kù)飛部災(zāi)門雨編賽制慣連厚續(xù)答編殼號(hào)嫂的出袋庫(kù)殖單?！颈唤獯_讀嚇】傍按也銷關(guān)售孟單托供求貨厭環(huán)盞節(jié)斯的躬控金制貓程緊序郵與槍相仔關(guān)寒認(rèn)把定箱的掏對(duì)魄應(yīng)東關(guān)長(zhǎng)系剖：連膨續(xù)室編扔號(hào)卵的著出糠庫(kù)舊單驗(yàn)與要營(yíng)粉業(yè)尋收井入嚼“展發(fā)布生斑”般認(rèn)河定什、氧“雀完緞?wù)鹦愿`”同認(rèn)讓定看有粗關(guān)津。1惰5（垂四勺）執(zhí)按拳銷酸售砍單諸裝狹運(yùn)擊貨粗物匙環(huán)獵節(jié)季的彈控歪制絨程何序1諸.裝兔運(yùn)滿部岡門按杏經(jīng)速批引準(zhǔn)封的第銷餅售辯單襲裝禾運(yùn)潛商探品瘡；2獎(jiǎng).裝誘運(yùn)嚴(yán)部買門蟻與災(zāi)倉(cāng)盛庫(kù)勿部榨門虛的職帽責(zé)應(yīng)竟當(dāng)分培離?！緝A解忽讀蝴】島銷尿售鹽單躺裝暮運(yùn)刻貨洗物隊(duì)環(huán)搜節(jié)界的柏控覽制畜程隆序務(wù)與瞎相鳳關(guān)身認(rèn)脖定爬的螞對(duì)摸應(yīng)堤關(guān)自系剩：①丟裝齒運(yùn)濫憑間證榜與桿銷魂售稱單航核酬對(duì)燈一倦致闊的驗(yàn)控睛制篇與劫營(yíng)那業(yè)多收舉入牧“脈發(fā)殘生蕉”浴認(rèn)大定遠(yuǎn)有漏關(guān)橡；②晴裝匪運(yùn)匹憑陵證出連樹續(xù)尊編市號(hào)果與脾營(yíng)盤業(yè)仰收汗入糞“杠完索整球性梢”陡認(rèn)再定支有介關(guān)廣。1抗6（興五出）供向識(shí)客營(yíng)戶請(qǐng)開撞具絕賬帳單欣（保發(fā)旺票歲）階環(huán)氧節(jié)屋的朋控協(xié)制艇程騎序1寺.開氧具執(zhí)賬色單脊部筒門成職喪員勺在敬編箏制巷每午張雁銷餡售升發(fā)褲票賀之汽前柱，延獨(dú)攀立胳檢煎查瀉是持否銜存饒?jiān)谘b乎運(yùn)息憑信證和鏟相除應(yīng)聯(lián)的俊經(jīng)肝批碰準(zhǔn)搶的絮銷斑售羅單漏；2且.依歸據(jù)茅已申授乏權(quán)勁批斜準(zhǔn)維的商盲品盟價(jià)軟目深表編議制施銷州售嚴(yán)發(fā)訂票怨；3剃.獨(dú)核立償檢暗查銷護(hù)售急發(fā)退票計(jì)匆價(jià)漆和極計(jì)芬算溉的外正播確墨性英；4姑.將岡裝號(hào)運(yùn)混憑鑄證徒上歉的陣商跌品棚總涉數(shù)翅與化相暖對(duì)慎應(yīng)書的孔銷殿售附發(fā)脊票碗上少的迅商玻品伍總筐數(shù)午進(jìn)盛行鑄比坐較叨?！景饬褡x皆】絮①燃核到對(duì)每撓張販裝連運(yùn)倒憑包證是阻否淘均果附凡有悠對(duì)骨應(yīng)貧的姻銷欺售顫單誰，甲與偶營(yíng)澇業(yè)炒收談入訓(xùn)“商發(fā)輸生鞋”創(chuàng)認(rèn)砍定就相棚關(guān)騎；②割核榨對(duì)栽銷串售提發(fā)肆票游的單醬價(jià)與術(shù)商餅品期價(jià)鉤目央表矮，家與推營(yíng)兇業(yè)恭收嚼入胸“嶺準(zhǔn)匹確抗性咳”墻認(rèn)冬定連相詞關(guān)酸；③稿驗(yàn)?zāi)锼愎蜾N白售議發(fā)幼票狐單李價(jià)角、股數(shù)練量磨和阿合悶計(jì)金恒額的旬正膚確貿(mào)性端，鞏與叨營(yíng)塵業(yè)不收約入縱“將準(zhǔn)厘確抱性測(cè)”保認(rèn)籠定董相縮慧關(guān)呆；④衫核絞對(duì)臥裝暮運(yùn)依憑仆證蜘的商貧品咐總軟數(shù)與咽銷滴售間發(fā)步票仙上狼的吵商飯品檢總悉數(shù)第，姨與擦營(yíng)蕉業(yè)讓收葡入熄“哪準(zhǔn)襯確犧性遣”惜認(rèn)劃定音相筆關(guān)術(shù)。1緒7（蜻六腹）朱記均錄菠銷貓售膽環(huán)殼節(jié)終的鉤控搏制毯程野序①腿核船對(duì)抗每汗張弄銷晨售咱發(fā)囑票溫是輛否牛均層附現(xiàn)有辟對(duì)等應(yīng)責(zé)的館裝布運(yùn)頑憑暮證振和廢銷傲售繪單愛，罵與汽營(yíng)鞏業(yè)蜻收名入餅“盈發(fā)厲生悟”稿認(rèn)失定鋼相找關(guān)湖；②戰(zhàn)連斬續(xù)顧編柳號(hào)航的凈銷殃售決發(fā)裝票浴與記營(yíng)阻業(yè)戲收但入罩的依“甘完博整趙性之”架認(rèn)脂定努相捷關(guān)禿；③慌獨(dú)仍立嘉檢紅查渾已怖處禽理前銷問售領(lǐng)發(fā)款票拒上捧的勒銷頑售葵金從額企與羊會(huì)活計(jì)川記胳錄撓金孩額梨的膏一顏致冤性握，輔與節(jié)營(yíng)單業(yè)敬收還入豬“島準(zhǔn)捷確街性功”粥認(rèn)漲定無、集應(yīng)此收釣賬茂款胃“取計(jì)油價(jià)處和濫分菜攤婚”葡認(rèn)狀定撫相哨關(guān)岸；④駛記哈錄城銷射售葛的騰職疾責(zé)敲與依處笛理顯銷傍售湯交鈔易降職猶責(zé)豈分堵離揚(yáng)，棚與搶防鳥止懇舞地弊季有嶼關(guān)⑤拔對(duì)告記膠錄諸過拖程杰中替所音涉筑及俯的嫁有馬關(guān)鄙記廁錄悄的厘接畫觸湖予盒以起限處制奸，簡(jiǎn)與價(jià)營(yíng)犧業(yè)眠收雙入礙“喂發(fā)匯生堂”搜認(rèn)奪定粘、租應(yīng)殲收栗賬考款皺“乒存騎在斗”奴認(rèn)禁定叮相曉關(guān)屢；⑥嫩定移期銅獨(dú)砌立朗檢辦查魔應(yīng)砌收址賬霉款誼的止明廁細(xì)狗賬父與毅總注賬刑的隔一然致路性吃，饒與必應(yīng)勵(lì)收費(fèi)賬禍款竹“沈計(jì)著價(jià)騾和略分接攤甲”夾認(rèn)訴定化相泄關(guān)動(dòng)；⑦碼定拋期她向志客發(fā)戶亡寄臥送用對(duì)奏賬衣單丈，勉并仍要炊求秀客沿戶廟將幼任役何冒例島外叉情臨況淘直茶接皺向堪指練定必的擺未蕩執(zhí)叢行飲或鏟記港錄妨銷智售著交極易帳的摔會(huì)流計(jì)科主臘管壤報(bào)逆告煌，煌與邊營(yíng)掘業(yè)明收悟入屠“架發(fā)鵲生拉”惜、南“插準(zhǔn)罵確郵性靜”霞、蓮應(yīng)腳收墻賬兩款取“振存鞋在緊”流、辭“之計(jì)絨價(jià)倒和送分閱攤慚”蜻認(rèn)痕定碎相揀關(guān)詢。1間8（當(dāng)七絮）散辦乳理乓和填記扔錄妥現(xiàn)肺金咽、森銀金行擺存序款抱收養(yǎng)入（冰八錘）凱辦亭理都和戶記婚錄儉銷洞售再退餃回津、脾銷勾售默折寬扣睜與烈折雜讓（劑九省）襲注鳥銷攪壞灶賬殖授銳權(quán)綿控西制【杯解噸讀扛】遇注舍銷我壞簡(jiǎn)賬旬授泳權(quán)麗控券制協(xié)與困應(yīng)棍收熔賬客款孔“庸計(jì)緞價(jià)姑和僚分展攤品”風(fēng)認(rèn)坑定繳相居關(guān)統(tǒng)。（攔十燦）味提豎取殘壞四賬墓準(zhǔn)態(tài)備滿授齡權(quán)公控賢制【島解哨讀經(jīng)】穗提介取曠壞獵賬判準(zhǔn)誦備愛授哄權(quán)地控牧制輔與懼應(yīng)駱收客賬崖款版“碌計(jì)頌價(jià)陳和邊分暮攤廟”圾認(rèn)幟定習(xí)相群關(guān)黨。8媽.碎3銷授售照與脅收椒款彩循度環(huán)葛的半控待制井測(cè)免試1評(píng)估銷售與收款循環(huán)的重大錯(cuò)報(bào)風(fēng)險(xiǎn)

2銷售與收款循環(huán)的控制測(cè)試

3銷回售隆與掀收勾款飲循桂環(huán)瞇的雅內(nèi)舊部吐控蔥制8慕.省3只.執(zhí)1銷飄售皂與叉收泛款交循倍環(huán)朗的伏內(nèi)越部茅控另制8照.噸3歐.艙2評(píng)窗估甲銷歲售軌與嚷收命款貌循鑰環(huán)逢的乖重境大步錯(cuò)聽報(bào)芒風(fēng)蹤蝶險(xiǎn)(就1籠)管駛理脹層虛析報(bào)銷具售登收漠入添的且偏躲好(水2鞭)銷債售收等入脾確介認(rèn)的乘復(fù)敘雜島性(摘3袋)采點(diǎn)用乳不梁正浩確彩的詳收然入截兆止(幸4室)不克正敢確候計(jì)在提壞陸賬抱準(zhǔn)嗚備(筋5樂)發(fā)稿生舞械弊的連風(fēng)煎險(xiǎn)(卡6陡)發(fā)悟生罪各擠種錯(cuò)偉誤的漆可參能碼性8耀.丹3戚.雹3銷丸售瓦與訊收趟款彼循卡環(huán)渠的并控廉制偷測(cè)爆試(緣瑞1赴)抽常取階一好定候數(shù)乖量壺的蠻銷葡售趟發(fā)初票犯作匹檢批查追。(牲2濱)抽驕取坐一妹定陳數(shù)離量漂的訂出吐庫(kù)促單比或背提院貨婚單,并握與掩相逃關(guān)度的漢銷討售霉發(fā)蹄票紛進(jìn)苦行貓核職對(duì),檢卻查震已笛發(fā)唉出匪的姐商宣品規(guī)是及否集均臂已碧向鹽顧南客茂開史出齒發(fā)米票詠。(枕3籮)從觀營(yíng)屈業(yè)物收架入?yún)⒚髟偌?xì)姐賬嫩中玻抽省取屑一稅定廣數(shù)懲量胞的賭會(huì)半計(jì)魔記問錄,并顆與寫有結(jié)關(guān)賀的節(jié)記筑賬玻憑利證另、件銷懶售呈發(fā)覽票理進(jìn)蘇行寫核醋對(duì),以等確窄定阻是初否記存鑒在頭收崖入塞高森估利或底低雪估我的威情悅況惰。(冬4決)抽泉取袖一葵定自數(shù)組量甩的張銷考售燦調(diào)周整撓業(yè)拜務(wù)惱的出會(huì)彈計(jì)嗎憑島證,檢時(shí)查遵銷結(jié)售術(shù)退悼回否、鋪折并讓諸、例折謎扣昨的邊核息準(zhǔn)慚與里會(huì)盼計(jì)碌核毯算擦。(習(xí)5壯)抽騾取蒼一許定灣數(shù)荒量辛的功記置賬援憑型證桶、制應(yīng)黨收庫(kù)賬眼款忍明秘細(xì)榴賬,作建檢數(shù)查烘。(聽6險(xiǎn))觀文察艇員筒工棍獲貓得跟或繼接僚觸喊資遵產(chǎn)妄、育憑創(chuàng)證牛和甩記尸錄(包橡括巡壽存剝貨樣、葉銷哀售痕通住知劣單洪、緩出漢庫(kù)診單說、級(jí)銷艷售刮發(fā)薪票傲、屢憑遣證負(fù)與智賬烤簿躲、濟(jì)現(xiàn)最金撲及堵支肆票)的避途渾徑,并如觀暫察位員床工盆在揪執(zhí)鄉(xiāng)豐行壘授達(dá)權(quán)軌、猾發(fā)艱貨運(yùn)、孫開丸票平等家職籠責(zé)副時(shí)牛的棚表動(dòng)現(xiàn),確共定號(hào)被黎審姥計(jì)騾單練位球是鋪否泉存裳在雁必扶要霸的恰職它務(wù)州分鴿離設(shè)、曉內(nèi)星部坐控岸制笛的能執(zhí)佛行義過陽程鴨中爪是后否狐存碑在走弊芬端祖。8際.珍4營(yíng)躁業(yè)隆收霜入判審快計(jì)營(yíng)業(yè)收入審計(jì)目標(biāo)12營(yíng)遵業(yè)士收高入茂實(shí)樸質(zhì)嘴性佛測(cè)堅(jiān)試命程碗序8待.模4脅.隱1營(yíng)平業(yè)桌收竿入吧審多計(jì)食目剃標(biāo)審計(jì)目標(biāo)財(cái)務(wù)報(bào)表認(rèn)定發(fā)生完整性準(zhǔn)確性截止分類列報(bào)和披露A.利潤(rùn)表中記錄的營(yíng)業(yè)收入已發(fā)生，且與甲公司有關(guān)√B.所有應(yīng)當(dāng)記錄的營(yíng)業(yè)收入均已記錄√C.與營(yíng)業(yè)收入有關(guān)的金額及其他數(shù)據(jù)已恰當(dāng)記錄√D.營(yíng)業(yè)收入已記錄于正確的會(huì)計(jì)期間√E.營(yíng)業(yè)收入已記錄于恰當(dāng)?shù)馁~戶√F.營(yíng)業(yè)收入已按照企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定在財(cái)務(wù)報(bào)表中作出恰當(dāng)?shù)牧袌?bào)和披露√8練.糞4騎.僚2營(yíng)私業(yè)另收牧入左實(shí)樹質(zhì)撒性纏測(cè)胖試液程寺序(獸1塊)取堆得銅或賞編足制狼營(yíng)建業(yè)殃收論入塊項(xiàng)細(xì)目舞明需細(xì)期表,復(fù)晉核陵加舟計(jì)技正梳確,并差與銅報(bào)悶表睡數(shù)遣、赤總食賬柳數(shù)矛和愈明掌細(xì)晃賬率合析計(jì)澤數(shù)雖核順對(duì)必相文符茶。(知2抬)查顛明焰營(yíng)套業(yè)扛收號(hào)入沫的托確刺認(rèn)居原魔則危、穗方茶法,注畝意條是批否籮符巖合付企匪業(yè)肺會(huì)煌計(jì)也準(zhǔn)蔽則鄭規(guī)嘩定班的仿收保入春實(shí)爽現(xiàn)院條取件,前卡后憤期無是狠否病一康致青。(壟3劍)實(shí)早施獄分六析殖程丸序襪。(同4圾)審怕查卸售非價(jià)泄是低否見合妻理儉。(左5泳)審帥查絕營(yíng)致業(yè)猛收告入饑的役會(huì)茶計(jì)攏處很理興是萬否井恰習(xí)當(dāng)村。(溪6詳)實(shí)荷施憤銷勾售備的艷截侍止錫測(cè)重試拒。(系7瘦)查床找殃未隙經(jīng)眠認(rèn)災(zāi)可掘的贏大既額卵銷幻玉售悅。(兩8陷)檢拍查夢(mèng)銷倘售茄折假扣懶、像銷舅售悟退白回碧與村折近讓掙業(yè)劃務(wù)而是米否箭真典實(shí),內(nèi)患容估是責(zé)否蛇完殃整,相饒關(guān)端手蔥續(xù)擦是躍否此符燒合夠規(guī)辯定,折壇扣民與數(shù)折修讓斃的炒計(jì)笛算摟和虹會(huì)茂計(jì)工處坡理春是卸否密正梢確榮。(受9膜)檢挑查規(guī)有喊無口特它殊煩的傳銷泥售厘行以為弄。(短1蒙0再)確攏定斧營(yíng)配業(yè)出收瀉入室是播否算在厲利爛潤(rùn)乎表鞭上占恰勒當(dāng)標(biāo)披變露元。8怒.虎5應(yīng)