審計(jì)基礎(chǔ)與實(shí)務(wù)-采購與付款循環(huán)

第十章采購與付款循環(huán)審計(jì)第一節(jié)采購與付款循環(huán)的特性概述一、購貨與付款循環(huán)中的主要業(yè)務(wù)活動(dòng)1．請(qǐng)購商品和勞務(wù)2、編制訂購單3、驗(yàn)收商品4、儲(chǔ)存已驗(yàn)收的商品存貨5、編制付款憑證6、確認(rèn)與記錄負(fù)債7、付款8、記錄現(xiàn)金、銀行存款支出

二、主要憑證和會(huì)計(jì)記錄1、請(qǐng)購單2、訂購單3、驗(yàn)收單4、賣方發(fā)票5、付款憑單6、賣方對(duì)賬單第家二領(lǐng)節(jié)鞏采集購早與兵付使款齡循歇環(huán)悶內(nèi)果部掌控申制早與裂測(cè)殘?jiān)囈宦?、億采漠購吊業(yè)止務(wù)讓的們內(nèi)緣瑞部畏控井制吳及拼測(cè)漫試1盟、偵適堆當(dāng)?shù)痰匿伮毶谪?zé)艱分常離貞控維制2攏、董內(nèi)紙部視核退查霧程期序3貧、幣其你他蒼方混面靈的伐控拉制（祥1甘）勻所總記習(xí)錄書的吼購派貨窯都喜確海已恥收織到捏商恨品認(rèn)或院接班受扣勞忽務(wù)祝；（伏2遞）春已免發(fā)姥生殺的觀購轉(zhuǎn)貨針業(yè)帳務(wù)造都米已揉記派錄（裕3供）紛所項(xiàng)記碰錄堵的唇購咬貨睛業(yè)耐務(wù)得估晌價(jià)哀正橡確二悶、饅付自款辯業(yè)把務(wù)梁的搞內(nèi)驅(qū)部性控事制備及窗測(cè)園試付井款快業(yè)師務(wù)求中開的宣控癥制謹(jǐn)測(cè)呆試啊的嘆性邪質(zhì)疏取璃決呆于斬內(nèi)葉部普控漢制填的僵性爹質(zhì)業(yè)，堂而疑付凍款甩業(yè)謎務(wù)的的君實(shí)騰質(zhì)虧性煩程隊(duì)序例的姥范頭圍討，概在唐一蘆定偏程逝度窯上屑取抄決銳于延關(guān)燃鍵鬼控侄制夸是約否靜存押在京以抄及封控忌制漸測(cè)按試錯(cuò)的潔結(jié)撕果嶄。叨由拜于確購恨貨著和圍付嘴款膛業(yè)砍務(wù)途同縣屬方一抵個(gè)互交袋易鴉循竭環(huán)攪，盟聯(lián)賺系隆緊晶密望，粘因膨此刺，襪對(duì)幅付考款盡業(yè)頃務(wù)諷的脆部爪分速測(cè)鴿試開可俱與良測(cè)估試刻購眾貨粗業(yè)弟務(wù)業(yè)一雨并腥實(shí)油施桐。應(yīng)當(dāng)獄然必，潤另天一飄些懷付悼款欠業(yè)絡(luò)務(wù)叔測(cè)恭試雜仍屬需肚單序獨(dú)勾實(shí)孟施這。三攔、殖固惱定復(fù)資育產(chǎn)稼的獸內(nèi)杏部嘗控稅制配及哀測(cè)壯試1庭、吩固未定航資嫁產(chǎn)播的衰預(yù)坊算荒制毫度2男、部授跟權(quán)稱批達(dá)準(zhǔn)叫制腳度3紹、華賬幅簿瞞記貓錄僅制杰度4拔、燒職蘭責(zé)逮分扣工零制傾度5嶼、捉資喊本解性戚支鈴出期和錫收喉益混性愚支命出寫的報(bào)區(qū)蛋分錦制合度6歲、奇固穗定筒資簡(jiǎn)產(chǎn)冬的今處稿置專制卻度7旅、勾固仰定缸資透產(chǎn)盒的釣定治期貌盤每點(diǎn)棗制鳥度8扇、召固細(xì)定殺資脈產(chǎn)園的倉維鋸護(hù)冒保泡養(yǎng)俘制罩度第映三化節(jié)攝固辛定棵資役產(chǎn)蟲和碧累鮮計(jì)確折辛舊護(hù)審渡計(jì)一超、炕固燈定霸資乖產(chǎn)益審暈計(jì)1平、雞固納定刻資燙產(chǎn)躺的約審俯計(jì)呢目素標(biāo)（洋1端）鼠確鄙定器資益產(chǎn)悠負(fù)序債無表丘日唇固歪定萬資前產(chǎn)午是向否區(qū)存時(shí)在片；（掀2阿）勾確筑定朽固香定造資殃產(chǎn)瓜是家否太歸貓被葵審匠計(jì)尊單不位隙所臉有毛；（趣3塌）垮確刺定痰固罰定停資津產(chǎn)論增獲減洪變味動(dòng)杰的拖記嘗錄磨是假否罰完繩整江；（被4棒）幫確擇定杯固厲定眼資奸產(chǎn)鞭的怖計(jì)泊價(jià)秩是顏否莫恰蜂當(dāng)油；（溪5觀）樓確當(dāng)定費(fèi)固技定沒資胸產(chǎn)邊的線期貼末豆余踏額扔是擔(dān)否娘正哄確撒；（海6腦）竹確各定夾固擋定驕資晃產(chǎn)遮在泰財(cái)晶務(wù)莫報(bào)仙表牲上拐的帶披茫露鍋是懼否謝恰紫當(dāng)糞。2虎、漫固棋定咬資鳥產(chǎn)綁的艇實(shí)樂質(zhì)撞性名程退序（顏1美）惹獲印取互或酷編約制會(huì)固壟定饑資杏產(chǎn)星及醫(yī)累預(yù)計(jì)攤折遞舊世分燭類尼匯售總鵝表壩；（羽2蟲）靠分灶析抽程仗序寄；①御計(jì)沈算咽固辮定百資蔥產(chǎn)愉原觸值疊與漁本種期購產(chǎn)歡品顏產(chǎn)郊量尿的橋比扯率鏈，蓋并埋與匯以迫前竟期錘間情比菜較檔，崗可職能燙發(fā)患現(xiàn)寺閑罰置重固志定停資傳產(chǎn)痛或待已雖減孫少謝固薦定寨資道產(chǎn)匪未剝?cè)谙~乖戶日上甜注松銷娘的萬問償題撇。②同計(jì)沿算喘本還期爽計(jì)樓提曉折金舊熔額傻與片固禽定餓資撈產(chǎn)座總耍成直本臘的震比甩率方，秧將碼此巨比攝率環(huán)同披上切期警比呀較斬，粉旨晴在勸發(fā)攻現(xiàn)驚本椅期秩折促舊禁額論計(jì)報(bào)算飽上蟲的佩錯(cuò)帽誤就。③糕計(jì)握算秀累擊計(jì)降折碧舊朱與蔑固洪定續(xù)資推產(chǎn)驢總碑成扛本松的溜比胸率疏，戴將拖此封比佳率滿同不上懇期好比談?shì)^看，折旨趁在冶發(fā)鞭現(xiàn)閣累致計(jì)陷折飯舊桿核屬算訴上香的聲錯(cuò)守誤科。④露比故較丙本帳期繪各鋼月貓之舅間負(fù)、真本誦期革與道以濃前璃各聲期岸之悶間暮的廊修態(tài)理節(jié)及叢維謙護(hù)砍費(fèi)扔用梢，基旨蹄在姨發(fā)拳現(xiàn)寒資爸本案性陵支英出哈和時(shí)收渾益維性吊支畜出贏區(qū)悠分焰上若可綠能省存自在灶的葬錯(cuò)蒙誤彎。⑤頑比哀較志本遍期朱與命以尸前繪各圾期氧的炭固祥定匙資羊產(chǎn)賤增潮加略和破減簡(jiǎn)少鑒。啄由俱于譜被回審絲式計(jì)諒單德位責(zé)的秀生微產(chǎn)戴經(jīng)乏營景情編況法在栗不獅斷總地膠變漁化聽，水各罰期餐之辦間翼固澤定決資禿產(chǎn)肺增吐加廟和幸減棒少罰的撐數(shù)捆額龍可彩能咳相宜差襲很妨大極。般注持冊(cè)碌會(huì)摸計(jì)惹師意應(yīng)咸當(dāng)閉深黎入尖分徒析弱其灰差懂異仔，亞并但根棉據(jù)以被輸審液計(jì)翅單售位女以牧往柏和也今封后喝的帆生蘋產(chǎn)退經(jīng)豬營釘趨到勢(shì)倦，掃判綁斷炒差咐異賺產(chǎn)箱生奏的州原延因稍是筐否恩合澡理晃。⑥僵分見析艦固捐定適資寬產(chǎn)戲的寒構(gòu)氏成跟及窩其柏增拜減煎變擾動(dòng)躍情暑況喂，濱與藍(lán)在牽建意工隱程壤、粘現(xiàn)追金勝流吹量巖表匪、叫生晚產(chǎn)引能解力擋等鏡相唯關(guān)港信呈息暈交移叉命復(fù)提核賞，討檢泊查沿固勿定胖資商產(chǎn)瞇相襖關(guān)發(fā)金呢額葵的甘合畝理脆性曾和糟準(zhǔn)丟確槽性咽。（慌3膝）需檢擇查閑固礙定戰(zhàn)資鍵產(chǎn)吉的勇增棒加嘩；（棋4?。┎葯z溫查彎固汁定妻資箏產(chǎn)旨的秩減饞少清；（支5飄）明檢夠查隊(duì)固杰定辭資臘產(chǎn)粉的源所直有介權(quán)炸；（遮6共）拉對(duì)吸購宵入是的弓固聚定自資筑產(chǎn)瘦進(jìn)挨行爺實(shí)拔地汁觀僅察權(quán)；（查7量）休檢個(gè)查楊固痕定鬼資瓜產(chǎn)誤的適租址賃階；（歌8米）游調(diào)嫩查存未犁使扭用撇和繁不慢需仙用擠的晃固撐定閱資礎(chǔ)產(chǎn)筋；（融9塔）劑檢撞查及因治清禍產(chǎn)稈核屯資束、親資柜產(chǎn)燃評(píng)菜估懷調(diào)姐整柱的折固而定靠資王產(chǎn)醫(yī)；（無1肌0叢）園檢啟查賢固竟定砌資剃產(chǎn)集的浪抵丘押睬、抓擔(dān)患保塑情妨況揪；（隸1災(zāi)1營）際檢形查國固炮定望資棚產(chǎn)坑是慣否模已培在雹資襯產(chǎn)卻負(fù)濕債淺表給上且恰蔬當(dāng)富披宅露扯。二槐、值累莫積穴折哈舊府審侍計(jì)1插、米累茄計(jì)濱折巾舊扔審咐計(jì)東的狂目炮標(biāo)（常1醫(yī)）喚確宰定副折緩舊敵政醋策洞和晶方迷法洞是甜否都符氣合地企擁業(yè)市會(huì)繞計(jì)平制扁度傻的老規(guī)柱定溝，扇是咳否觸一級(jí)貫揀遵脈循痰；（戒2刮）靜確總定罩累武計(jì)楚折亦舊朱增論減辣變劉動(dòng)酒的停記勇錄歸是妻否行完蛛整蛇；（攜3笛）耀確迅定邁折譜舊皆費(fèi)輔用薪的棒計(jì)牲算彈、暖分穗攤鹽是角否裹正堵確是、怒合失理委和乎一謎貫療；（鐘4徐）時(shí)確蔽定飾累更計(jì)肉折答舊盒的鮮期商末汁余辛額妙是鏡否芬正異確拘；（莖5加）強(qiáng)確商定該累莊計(jì)奮折際舊誕在板財(cái)高務(wù)隱報(bào)之表襯上醋的紙披墨露伐是立否旬恰加當(dāng)逝。2寬、謙累朗計(jì)礙折茅舊殿的彈實(shí)它質(zhì)鋒性你程捆序（驚1航）敬獲器取喚或搶編蒸制轟固熱定略資缸產(chǎn)意及磚累隙計(jì)擔(dān)折悔舊判分款類辨匯響總擋表然，建復(fù)衡核薯加監(jiān)計(jì)之正銅確傅，線并謝與錫報(bào)嗓表洞數(shù)山、螞總車賬沃?jǐn)?shù)潮和遭明依細(xì)聰賬錄合亂計(jì)雅數(shù)槳核州對(duì)稼相攻符汗；（成2何）凳檢酬查擋被疫審化計(jì)笑單被位逐制朱定浙的意折編舊滅政貓策永和英方頸法素是炕否移符焰合壟(嗓企厲業(yè)存會(huì)斯計(jì)土制償度件)疑的圾規(guī)目定價(jià)，洗確饅定僅其優(yōu)所統(tǒng)采李用秤的筆折使舊艷方換法叛能弦否揀在標(biāo)固狹定蠅資詠產(chǎn)鵝使先用居年陜限鴨內(nèi)霞合侍理肥分役攤秘其播成貫本坊，炮前堡后蘿期宣是景否去一多致防，林預(yù)雄計(jì)市使厘用朝壽妙命誤和蛇預(yù)樹計(jì)說凈技?xì)垉芍底绞求H否鍛合旋理永；（棉3粒）參根五據(jù)陰具或體虛情構(gòu)況扣，龜選銜擇壤以煉下晚方百法播對(duì)衡累噴計(jì)什折謊舊囑執(zhí)木行柿分挖析鑰程呀序孔：①飄對(duì)棄折輕舊語計(jì)衣提涂的篩總宏體光合憶理秒性槽進(jìn)飛行證復(fù)禿核閑，拌是艱測(cè)怎試棚折乒舊還正螞確定與汁否段的催一淋個(gè)黨有竄效腹辦昂法弓；②束計(jì)亡算莊本演期孕計(jì)例提橡折四舊敗額功占胡固渣定援資健產(chǎn)繞原耗值牌的僅比渴率虛，踏并燒與減上退期握比肯較珠，圖分異析喝本渴期菠折任舊險(xiǎn)計(jì)霜提頂額倚的估合鄰理態(tài)性登和艘準(zhǔn)目確倚性環(huán)；③住計(jì)東算亮累股計(jì)娃折駱舊戚占反固凱定艙資結(jié)產(chǎn)葬原宜值陽的拌比己率后，飾評(píng)愛估柜固愿定猾資妥產(chǎn)置的趟老融化珠率藏，麗并如估暴計(jì)豎因狂閑醋置破、榨報(bào)憶廢象等掉原贊因猛可遍能育發(fā)蠢生擴(kuò)的逃固使定摔資璃產(chǎn)朋損跳失曬，耍結(jié)傘合借固珍定鎖資座產(chǎn)城減獲值躁準(zhǔn)銀備鍋，行分冤析儀其胞是砌否峰合淚理黎。（究4場(chǎng)）餓復(fù)所核舊本狗期習(xí)折播舊套費(fèi)植用蒙的壇計(jì)錯(cuò)提補(bǔ)是弟否光正辯確順；（散5騙）碧檢品查巖本穿期根折關(guān)舊烏費(fèi)架用際的茄分薄配腫是盜否惰合頌理紡；（窄6遍）規(guī)檢犬查潛累懼計(jì)候折吉舊旁的波披新露降是佩否深恰假當(dāng)協(xié)。第參四原節(jié)盜應(yīng)估付拖賬任款菠和蛾應(yīng)寫付效票敲據(jù)涂審哲計(jì)一辰、獨(dú)應(yīng)得付區(qū)賬抬款劃審泳計(jì)1志、禽應(yīng)杜付抹賬睡款多的賽審療計(jì)粉目求標(biāo)應(yīng)狼付翅賬薯款包的私審愛計(jì)準(zhǔn)目筐標(biāo)音一浮般俗包巾括異：（陜1雜）展確吳定橋應(yīng)慰付決賬狗款賊的奇發(fā)捉生扔和哲償堡還萌記聰錄下是片否醬完溫整乒；（扁2顛）位確罷定敵應(yīng)抵付吳賬帆款臭期旺末新余賺額駐是羅否淋正頃確格；（凍3級(jí)）級(jí)確榮定咳應(yīng)翁付堆賬溉款斗在精財(cái)太務(wù)河報(bào)室表拆上拿的離披蛛露刑是渴否技恰富當(dāng)裕。2戒．洗應(yīng)駝付母賬憤款旁的風(fēng)實(shí)壩質(zhì)猴性梢程逮序（認(rèn)1亂）宜獲科取貝或瘦編借制稼應(yīng)荒付妥賬陳款闖明烤細(xì)拉表桃，稠復(fù)殲核冤加駱計(jì)訴正肌確艇，恨并束與牙報(bào)宿表晌數(shù)碧、躍總徐賬己數(shù)困和材明時(shí)細(xì)翻賬靠合潑計(jì)歡數(shù)假核停對(duì)謙是凍否讓相國符譽(yù)。（此2專）應(yīng)根汁據(jù)隙被鑰審柄計(jì)他單就位至實(shí)高際喂情戰(zhàn)況禁，或選度擇洪以攝下睛方兔法偉對(duì)聽?wèi)?yīng)件付盟賬蹈款動(dòng)實(shí)日施育分捎析徑程郵序靈：①皆對(duì)葉本革期版期趨末醉應(yīng)扔付倒賬纖款壘余美額料與贊上猜期取期朗末霧余終額故進(jìn)護(hù)行該比個(gè)較水，毅分悼析燭其所波捕動(dòng)閉原示因磨；②啞分首析似長盲期感掛杯賬味的戶應(yīng)同付輪賬安款質(zhì)，袖要旬求火被迫審底計(jì)什單龍位抵做案出供解渠釋考，棉判采斷雕被叛審誰計(jì)灣單親位妥是楊否痰缺小乏遺償友還服能優(yōu)力捉或牲利望用穗應(yīng)遼付擺賬它款瞎隱撐瞞施利圾潤僅；③巾計(jì)巡壽算蚊應(yīng)偶付帆賬敬款疑對(duì)辦存拌貨魯?shù)目泉?jiǎng)率瀉，仿應(yīng)趟付爐賬佛款兩對(duì)圖流求動(dòng)撫負(fù)燦債朵的捆比匙率虎，茄并您與吳以吼前廊期援間頸對(duì)婦比密分鞭析搭，米評(píng)霧價(jià)紀(jì)應(yīng)裕付秘賬騰款灣的貿(mào)整向體盟的插合之理朝性庭；④吹根潑據(jù)襯存范貨雪、遵主貴營擁業(yè)毀務(wù)敘收典入碼和狐主睜營暑業(yè)元?jiǎng)?wù)依成魔本漠的截增證減淺變彈動(dòng)喊幅都度配，借判有斷剩應(yīng)陰付燒賬拔款社增瓦減圣變既動(dòng)插的雪合兵理提性菌。（揭3流）腸函韻證舌應(yīng)嫩付團(tuán)賬話款轉(zhuǎn)；（紛4藝）伶查害找跟未星入饞賬碼的響應(yīng)谷付遵賬況款常；（囑5背）奧檢鎮(zhèn)查鑒應(yīng)觸付弟賬谷款嫩賬姿務(wù)煤處票理口的組正朱確評(píng)性就；（巡壽6挪）英驗(yàn)堤明昌應(yīng)炊付燙賬旺款洪在庭資嫩產(chǎn)源負(fù)而債咱表紐奉上孩的絨披什露泛是上否進(jìn)恰顧當(dāng)補(bǔ)。二喜、慮應(yīng)易付條票乘據(jù)竹審眼計(jì)1伙、籮審熟計(jì)遷目晚標(biāo)應(yīng)捏付等票遼據(jù)谷的雖審激計(jì)掀目以標(biāo)驕一刊般寇包劈燕括悅：（略1揉）貞確峰定偶應(yīng)勢(shì)付抬票摧據(jù)導(dǎo)的蟻發(fā)碌生淚和乎償霉還顆記全錄叛是綿否漂完輪整院；（梢2相）俯確鎖定弓應(yīng)忘付碎票角據(jù)慰期怎末營余憤額肯是蒙否城正抗確語；（柔3蝦）摩確滅定懸應(yīng)魯付填票匆據(jù)蘇在州財(cái)絞務(wù)岸報(bào)求表艙上述的修披棵露猜是餐否嘴恰梅當(dāng)駝。二閣、澡應(yīng)堂付主票雷據(jù)陰的共實(shí)杯質(zhì)鴉性精程救序（筐1?。?zāi)獲宰取嬸或廊編垮制鋤應(yīng)發(fā)付妨票公據(jù)道明嘩細(xì)輪表吧，隸復(fù)濾核拉加煎計(jì)斃正柳確骨，販并悲檢筑查菠其已與療應(yīng)誓付水票蹲據(jù)趣登愚記盒簿紐奉、獵報(bào)壯表飯數(shù)熄、字總騾賬蹤蝶數(shù)夫和鑒明佳細(xì)蠻賬東合賠計(jì)律數(shù)字是公否肺相秀符閘；（想2挪）狹應(yīng)股付肌票白據(jù)襲明注細(xì)哪表氏一勾般巨應(yīng)捎列歡示將票盯據(jù)感類珍別差及膊編丟號(hào)矛、忌出擋票雄日棒期捕、秤面同額欲、尋到掃期獸日緊、駱收孤款鎮(zhèn)人盲名醬稱魂、蒙利蒸息肥率狂、袋付霉息例條投件炭以雞及錘抵號(hào)押畫品堡的蜘名婆稱吊、古數(shù)柴量服和施金仗額佛等屠；（裹3眾）門函煮證鹿應(yīng)程付線票捆據(jù)糾的冰真什實(shí)晴性似；（察4愿）俘實(shí)性施套分德析閘程報(bào)序秧，貼以朵證匹實(shí)興應(yīng)你付瓦票烘據(jù)竄的航完逃整并性哈和瘋合乳理賽性溝及楚發(fā)摘現(xiàn)開需乒要爭(zhēng)加捷以古特雁別假關(guān)處注愚的諸方奪面帶；（聲5往）給檢本查羞應(yīng)悼付陵票松據(jù)必的個(gè)會(huì)您計(jì)彎處命理施；（申6謙）幻玉查縣明中逾轎期移未選兌艇付跳應(yīng)聾付相票姑據(jù)僅的侍原渡因船，氣是究否瓜已爐轉(zhuǎn)章入飲應(yīng)完付笑賬及款嗽項(xiàng)誼目遠(yuǎn)，增其螺中除帶鹿息室應(yīng)忌付難票予據(jù)湯是刮否椒已熔停并止粗計(jì)石息魚；看確留定捧是唱否胸存宰在由抵全押騰票鹽據(jù)廁的捏情搜形爹，藝必懇要今時(shí)燦，睡提像請(qǐng)嶼被偷審籌計(jì)粘單械位聯(lián)予恢以談披勝露遷；（腿7尊）優(yōu)確姐定販應(yīng)吃付失票徹?fù)?jù)思是犬否墳已到在批資蟲產(chǎn)衛(wèi)負(fù)場(chǎng)債師表辯上孤恰拜當(dāng)中披搜露初。第走五塘節(jié)崖其按他執(zhí)相津關(guān)螺賬哲戶災(zāi)審芹計(jì)一團(tuán)、襲預(yù)聯(lián)付牽賬碎款口審凳計(jì)1增、疊預(yù)暈付救賬夫款幕審負(fù)計(jì)豆目輕標(biāo)預(yù)助付糖賬貧款誕的尾審枕計(jì)瞞目傍標(biāo)球一既般倘包有括宵：語（下1逮）罷確梅定插預(yù)螞付珠賬旋款抵是宣否咽存搖在垂；降（播2渣）拳確趕定春預(yù)追付鳴賬符款脊是括否睡歸數(shù)被狠審綢計(jì)牧單分位羨所俗有抓；駝（濕3標(biāo)）劍確夠定巷預(yù)午付窩賬待款悅增裕減漆變拾動(dòng)薯的剃記齡錄謠是粱否風(fēng)完梯整件；汗（泛4扣）偽確番定暖預(yù)顏付蛛賬版款狀期唱末糕余唐額膏是礎(chǔ)否科正若確蔑；老（育5寬）搬確孔定敞預(yù)很付練賬鍬款澡在騰財(cái)施務(wù)當(dāng)報(bào)葵表喂上巴的聽披墾露析是奔否福恰逝當(dāng)本。2寧、孫預(yù)樣付負(fù)賬丙款蘆的螞實(shí)厘質(zhì)停性夜程延序（惕1明）禮獲梁取凡或喬編攔制諸預(yù)批付鞋賬贈(zèng)款卻明吩細(xì)輔表凡，策復(fù)燦核延加癥計(jì)厭正勞確服，仁并轟與病報(bào)功表啞數(shù)首、躺總絮賬夾數(shù)攻和佛明促細(xì)脖賬讓合筆計(jì)粉數(shù)回核嘴對(duì)鼠相捧符嶼。挽同儲(chǔ)時(shí)照檢老查冬已轎收招到未貨究物者的難是侵否販沖坦銷頸；（佩2窯）犧根母據(jù)歐被汁審賠計(jì)使單丟位捕的柄具盛體皆情粥況逝，財(cái)選呆擇急下岸列艷方來法竹對(duì)反預(yù)盯付豪賬倍款宇分進(jìn)析瞧程芹序榜：①迎對(duì)雞本蹤蝶期旋期諒末猛預(yù)毛付禾賬飄款睡余悟額捏與葡期填初接余棋額裹進(jìn)唉行稈比糠較備，蠶分者析塞其嚇波狗動(dòng)孔原泳因蜂；②六了疫解蠟預(yù)年付澆賬詠款秒慣揀例借以酒及費(fèi)收智回軋貨遙物薄的魂平壟均蹈天守?cái)?shù)閉，打并巷分互析茫預(yù)仿付麻賬棕款違的怕賬偏齡陶；③躺計(jì)含算早預(yù)銜付救賬臺(tái)款桑對(duì)墊主班營秘業(yè)詠務(wù)偶成銅本良的懂比迅率找，哄與采以悔前討各摩期無的賣比涌較悟，卡分精析故異較常滴變萍動(dòng)撥的農(nóng)原蝦因屋；④中將抄預(yù)塞付斧賬振款茅的幟增溪減亮幅犯度荷同升主罵營阻業(yè)丙務(wù)憐成急本夾的節(jié)增么減鉆幅責(zé)度研比鳴較謊，萌分燈析提異墨常律變飽動(dòng)糧的六原鈴因走；（恰3休）微函誤證角預(yù)明付去賬跡款效的冊(cè)真攔實(shí)臺(tái)性稿；（炎4老）略檢園查耕預(yù)禁付蠢賬昆款閥有只無業(yè)異阻常榴情金況捕；（醒5笑）繼檢厲查莊預(yù)稻付釋賬嚴(yán)款鑰是絡(luò)否啞存視在組貸場(chǎng)方艱余減額范；（肢6配）棵對(duì)渾于攜用忌非貴記造賬息本嚇位智幣唇結(jié)況算微的驚預(yù)所付夸賬中款務(wù)，挺檢奪查狼其乎采肆用匹的蹈折雪算瞞匯綢率茫和河匯夏兌蘋損選益衡處呆理搭的阻正領(lǐng)確這性舌；（插7放）芽檢淘查濕預(yù)最付蒜賬繼款貍是格否派已嫂在轟資鉛產(chǎn)狠負(fù)額債買表陪上距恰堆當(dāng)芽披免露忽。二喘、麥固湊定抵資泉產(chǎn)川減放值謀準(zhǔn)軍備挪審理計(jì)1貫、槍固匙定晶資露產(chǎn)敲減辰值撈準(zhǔn)火備夏的腎審繁計(jì)命目快標(biāo)（庸1德）詢確鈔定遞計(jì)理提僻固扛定兼資聲產(chǎn)端減擁值厭準(zhǔn)清備警的駐方紗法另是殃否竄恰駁當(dāng)和，拔固戒定幫資圖產(chǎn)翠減物值戀準(zhǔn)宴備疤的用計(jì)圣提立是羞否攔充翅分匯；（腦2暑）耐確末定左固幻玉定悠資施產(chǎn)療減能值爬準(zhǔn)文備涉增味減掩變雪動(dòng)免的論記齒錄蓋是刪否赤完滾整抬；（婆3雄）宜確騰定成固談定趁資河產(chǎn)簽減功值扎準(zhǔn)巷備閉期卸末線余嗚額蜂是捧否斬正柔確捕；（袍4撲）援確才定清固段定陷資冊(cè)產(chǎn)貸減友值夫準(zhǔn)繳備島的駛披墨露插是瘦否貝恰造當(dāng)南。2舞．?dāng)彻提尪ǜＹY圓產(chǎn)祥減瀉值忙準(zhǔn)他備座的蹲實(shí)節(jié)質(zhì)扯性少程撐序（汗1龜）棕獲哥取激或撇編治制島固蜜定耽資娘產(chǎn)燭減模值礦準(zhǔn)哀備棗明洽細(xì)冒表梯，足復(fù)雞核榴加艘計(jì)勒正梅確捷，請(qǐng)并重與囑報(bào)姐表剖數(shù)貴、者總贏賬維數(shù)百和孫明拔細(xì)樓賬噴合么計(jì)轉(zhuǎn)數(shù)慘核序?qū)m是你否節(jié)相爐符亦；（紫2料）柿檢狂查瓣固性定聯(lián)資汁產(chǎn)倡減撐值柏準(zhǔn)培備繁的晌計(jì)因提琴和爭(zhēng)核倒銷潤的通批央準(zhǔn)怠程公序紫，父取尚得塵并籮核貌對(duì)礦書鏈面待報(bào)冒告幫等姜證施明啟文香件校；（柿3負(fù)）史實(shí)芳施億分菊析憂程需序頌，余分蜜析贏本途期志末膜固凡定尸資襪產(chǎn)千減襯值你準(zhǔn)露備卸數(shù)菌額錯(cuò)占余期斗末籌固瞇定慨資書產(chǎn)緩原徐價(jià)鍋的梨比讓率予，腳并巡壽與蓬期廚初晨該褲比襯率仔比泄較都，背分建析愁固稍定皇資棕產(chǎn)村的落質(zhì)柿量掀狀狗況妻；（崗4炎）冶檢謹(jǐn)查魔實(shí)蜘際圍發(fā)可生主固藍(lán)定哭資型產(chǎn)旗損爹失輸時(shí)鋸，須相施應(yīng)孤固雄定幅資震產(chǎn)銳減蜂值怨準(zhǔn)潑備爺?shù)母镛D(zhuǎn)仔銷即是振否慰符世合躺有略關(guān)訪規(guī)浮定俱，仇會(huì)笨計(jì)咐處喬理紅居宿否宇正紹確對(duì)；（架5擊）當(dāng)檢胖查服是弟否稈存資在廉轉(zhuǎn)慚回或固祖定惱資累產(chǎn)責(zé)減災(zāi)值弓準(zhǔn)怪備炊的隨情遍況希，炭按壤照盆新電企鏡業(yè)寬會(huì)匹計(jì)慚準(zhǔn)零則星規(guī)虜定逐對(duì)軌于也已遷計(jì)束提顫減證值通準(zhǔn)銷備眨的死固病定礙資允產(chǎn)語價(jià)撇值華即凳使回在援以部后候價(jià)完值荷得因以才恢驅(qū)復(fù)納，略但租其團(tuán)計(jì)置提榆的盡減撒值捆準(zhǔn)即備劃也落不該得民轉(zhuǎn)只回手；（男6慘）騰確借定蠢固恢定擠資粒產(chǎn)匹減師值級(jí)準(zhǔn)夜備徑的定披猾露源是戚否肌恰共當(dāng)枕。三貴、云工萍程問物屋資憂審舞計(jì)1曲、蘇工秘程造物羽資拾的播審陪計(jì)次目徐標(biāo)（礦1快）劈燕確嘆定勢(shì)工糖程垂物尾資斯是歌否逼存獻(xiàn)在性；（粘2推）劑確鵲定遷工邀程翅物搬資旅是肝否疾歸飲被預(yù)審訊計(jì)臥單新位道所安有呆；（撒3膨）既確循定磨工育程鴉物販資坊增位減葛變宿動(dòng)發(fā)的糊記喊錄棗是凱否令完縣整新；（仔4豪）擾確拋定啟工殼程澆物植資嚼的鳴期衰末灰余菠額辮是榨否連正哥確舟；（堤5駐）勻確奪定骨工狀程糖物螺資唱在辟財(cái)秀務(wù)鞏報(bào)愈表宗上堪的克披亡露仆是裳否饞恰奮當(dāng)看。2煌．熔工倦程避物勇資淋的棄實(shí)渴質(zhì)再性軋程宵序（譽(yù)1漢）商獲鐵取法或球編腸制騰工齒程妨物狀資娘明稍細(xì)莊表巴，首復(fù)臂核止加靈計(jì)理正丈確自，急并守與耕報(bào)叨表竄數(shù)漢、坡總燥賬飯數(shù)休和早明鴨細(xì)的賬館合備計(jì)輕數(shù)每核動(dòng)對(duì)牽是妙否石相能符偶；（層2族）銅實(shí)羞地鴨盤掉點(diǎn)驢工澡程牲物碧資駝，恨確肯定疤其擋是浙否密存史在梯，蛋并葬觀蜂察溝是坡否龍有秋呆揚(yáng)滯寇、殺積汗壓初物寧資慨；（統(tǒng)3抄）瓦檢脈查盛工央程榴物斜資消會(huì)折計(jì)豆處康理燈的喊正濟(jì)確徑性容；（構(gòu)4洽）宰檢酷查腰有招無禽與逢關(guān)胖聯(lián)田方鞋的手工為程讓物慰資忘購譜銷茫業(yè)鍛務(wù)傅；（掀5攪）妄檢匪查線工罪程樂物塔資魂在敗資淹產(chǎn)侍負(fù)找債螺表盾上欣的拿披件露活是乎否役恰介當(dāng)柱。四盼、巷在荷建隊(duì)工資程拔審辰計(jì)1氧、耀在圣建撓工如程轟的溜審芬計(jì)逆目魚標(biāo)（命1君）旱確桑定灶在腳建水工融程品是掌否圍存昂在凡；采（圈2望）仔確蛇定米在涼建議工改程蜂是訪否搶歸餐被顏審么計(jì)頁單夏位且所漫有誤；避（牌3欠）容確既定曠在容建蛙工壘程麻增播減殃變糕動(dòng)網(wǎng)的剃記咐錄碗是違否番完愚整算；叔（叮4誕）氏確歪定縱計(jì)婚提木在愉建像工第程妖減毯值犬準(zhǔn)泰備朗的帥方憲法殘和帝比寒例屋是匪否鮮恰領(lǐng)當(dāng)辰；舒（封5消）返在貪建利工撲程俱減槳值族準(zhǔn)膠備筆的代計(jì)腐提滾是欺否袋充謝分村；華（雜6共）膝確夢(mèng)定雅在袖建忠工具程失的遺期急末鋼余拆額芽是鑰否勢(shì)正例確逝；食（砌7堅(jiān)）農(nóng)確飽定猴在中建厘工胡程灑在倒財(cái)巧務(wù)糞報(bào)得表盛上素的撲披救露眨是踩否冒恰第當(dāng)糧。2兵、套在冬建賞工駱程趕的廳實(shí)沫質(zhì)唇性紗程錄序（測(cè)1恐）沖獲版取還或批編英制罵在欲建究工濾程北明才細(xì)主表柿，偷復(fù)領(lǐng)核妙加紛計(jì)爛正估確舟，質(zhì)并祖與血報(bào)絹表濤數(shù)癥、旗總敞賬造數(shù)蝕和枯明啦細(xì)秋賬裝合定計(jì)端數(shù)燈核石對(duì)刑相扇符忘；（棍2腳）徐檢獄查陜本鞏期叔在磁建殺工財(cái)程仿的劇增胃加識(shí)數(shù)閑；（擊3順）脖檢瞧查削本染期塌在腔建片工允程盛的認(rèn)減僅少政數(shù)知；（蠶4巾）產(chǎn)檢扁查增在捎建等工遣程冷項(xiàng)缸目禮期舟末喜余簡(jiǎn)額水的止構(gòu)永成慨內(nèi)喂容憑，利并擾實(shí)河地斜觀怒察郊工忙程待現(xiàn)洪場(chǎng)叢，狡確橋定坐在扭建遺工帽程濁是突否菊存貍在茅；膀了千解湖工伍程慚項(xiàng)乖目辜的沒實(shí)虹際鵲完齒工談進(jìn)炒度躺；昌檢晌查柄是贏否院存膚在紙實(shí)到際忙已衡使閥用煌但既未禾辦村理皇竣頑工嗎決危算仇手垃續(xù)紀(jì)、埋未匪及鑄時(shí)車進(jìn)泄行扮會(huì)斗計(jì)束處華理摘的樓項(xiàng)伸目掙；（胡5亭）絹檢辟查邪在捷建悄工而程姜減案值維準(zhǔn)慨備份的悠計(jì)首提蒸；（欠6叢）貍檢造查蛛有營無軟與犯關(guān)果聯(lián)供方醉相循關(guān)鞭的下工盆程仗建悟造匆或念代害開促發(fā)卡業(yè)緣瑞務(wù)猴。霉若蹤蝶有違，牙是囑否需經(jīng)障適條當(dāng)狀授蒼權(quán)污，公是劇否周按迅正迫常勉交叼易雖價(jià)蔽格溜進(jìn)錘行關(guān)結(jié)責(zé)算機(jī)。（祥7局）翼結(jié)私合認(rèn)銀赴行盤借爬款妙等罩的桃檢甘查逐，房誠了廉解揪在銅建眨工蒙程預(yù)是鉗否浮存晝?cè)诤愕趾⒀盒?、稻?dān)點(diǎn)保既情賤況常?？等绺烙忻ぃt(yī)則蜜應(yīng)諒取段證喬記圍錄制，港并鬼提藏請(qǐng)嶼被燦審靈計(jì)攪單六位言作著必情要趴披粘露傻。（補(bǔ)8慌）架確卡定報(bào)在翅建他工掠程踩