審計(jì)報(bào)告概述

第十三章審計(jì)報(bào)告第一節(jié)審計(jì)報(bào)告的概述第二節(jié)審計(jì)意見及其表述第三節(jié)審計(jì)報(bào)告的編制要求第一節(jié)審計(jì)報(bào)告的概述審計(jì)報(bào)告的概念與構(gòu)成要素審計(jì)報(bào)告案例第一節(jié)審計(jì)報(bào)告的概述審計(jì)報(bào)告的含義:是指注冊會(huì)計(jì)師根據(jù)獨(dú)立審計(jì)準(zhǔn)則(中國注冊會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則）的要求，在實(shí)施審計(jì)工作的基礎(chǔ)上對被審計(jì)單位年度會(huì)計(jì)報(bào)表發(fā)表意見的書面文件。注具冊妖會(huì)寄計(jì)體師固發(fā)尿表鼻意緩見掏的博對撒象艘:是喘指窮被儉審場位側(cè)的厘會(huì)控計(jì)鬼報(bào)隊(duì)表聯(lián)、愈包祥括哥資務(wù)產(chǎn)被負(fù)霉債佳表灑、亡利罷潤狗表灣現(xiàn)棉金名流猜量廳表受、宣股泊東顆權(quán)夸益他變疫動(dòng)顛表錘以思及甚會(huì)寒計(jì)分報(bào)夕表趙附方注頓。審社計(jì)踩報(bào)樹告脂種揪類標(biāo)欲準(zhǔn)蹦審盤計(jì)久報(bào)怒告起和匙非甲標(biāo)次準(zhǔn)纖審譽(yù)計(jì)幫報(bào)協(xié)告審襲計(jì)右報(bào)述告軍的辨類育型（萍1皇）具無肅保耳留摟意塔見翠審訊計(jì)騰報(bào)傍告（俊2鬼）欄保僻留線意職見便審寒計(jì)臟報(bào)眾告（盲3梅）困否柏定彎意距見攪審宗計(jì)順報(bào)返告（咽4尤）鑼無去法攜表捆示跳意下見阿審?fù)哂?jì)翻報(bào)吩告審少計(jì)茄報(bào)冒告受的叢內(nèi)水容捧要騰素到和資格萄式審遺計(jì)鋒報(bào)粉告繩基黎本粒內(nèi)眼容龜：1零.迫標(biāo)揮題2橫.頁收置件叼人3浩.掃引吵言贈(zèng)段4秘.娃管皺理炸層野對留財(cái)躺務(wù)神報(bào)刺表撐的濫責(zé)幻玉任遼段5鞋.浙注盾冊役會(huì)次計(jì)訪師怕的遞責(zé)不任走段6鄰.搜審擇計(jì)景意談見崇段7池.藏事惹務(wù)關(guān)所遼的將名沉稱幟、師地闊址只及柄蓋童章8導(dǎo).躍注注冊洗會(huì)吹計(jì)央師竭的優(yōu)簽估名什和毒蓋剃章9考.棍報(bào)陜告松日遼期標(biāo)宜準(zhǔn)猴審倘計(jì)祖報(bào)墓告畏-通-脈-薄-豪以舞銅府鋒捉電現(xiàn)子常為琴例審畝計(jì)故報(bào)炕告銅訴鋒犬電輝子沫股逢份強(qiáng)有鴉限記公鎮(zhèn)司海全捷體蠶股角東簽：我系們例審馬計(jì)亂了搞后返附暫的較銅簡鋒在電即子癢股菊份是有訴限很公閱司橡（末以枝下答簡謠稱割銅鋒犧電捷子凍公嘩司練）灑2婚0側(cè)1招0甜年行1杰2鞠月屆3休1株日食的出資遵產(chǎn)徒負(fù)蛛債宰表樂以駐及紹2各0充1懂0巨年烤度的腸利魔潤頭表勢和梳現(xiàn)蛇金遺流產(chǎn)量旨表盾股英東票權(quán)寒益梢變股動(dòng)骨表慢以灣及緒財(cái)龜務(wù)棉報(bào)存表仍附請注先。一邪、踢管城理朵層禽對驗(yàn)財(cái)當(dāng)務(wù)敘報(bào)彩表旨的紀(jì)責(zé)治任按溉照苗會(huì)仔計(jì)同準(zhǔn)液則秩的罩規(guī)珍定蟲編賴制射財(cái)掀務(wù)滋報(bào)辦表愿是勢銅雹鋒腫電怒子命公籠司產(chǎn)管桌理累層朗的谷責(zé)任斧，咱這咽種暮責(zé)叨任宋包突括壯：（溫1盼）起按仇照餐適修用佳的設(shè)財(cái)向務(wù)碎報(bào)言告景編霧制勵(lì)基摩礎(chǔ)繭編鬼制喊財(cái)世務(wù)騎報(bào)藍(lán)表歉，晃并榜使竊其方實(shí)它現(xiàn)匙公眨允稅反譯映嫁；（宣2蠻）遍設(shè)歸計(jì)京、目執(zhí)更行丟和閑維找護(hù)庸必變要夕的炕內(nèi)富部亭控旺制趟，拍以席使饅財(cái)灰務(wù)岔報(bào)譯表獅不存沾在繞由誤于撈舞屠弊賊或拾錯(cuò)游誤拼導(dǎo)碑致蟻的事重冤大持錯(cuò)杏報(bào)配。續(xù)傾：標(biāo)怪準(zhǔn)詠審緞?dòng)?jì)受報(bào)淘告豆-也-描-冬-苗以逗銅園鋒斜電徑子習(xí)為棗例二劉、妖注吸冊勵(lì)會(huì)化計(jì)輸師適的態(tài)責(zé)屆任我請們集的當(dāng)責(zé)環(huán)任營是戶在獻(xiàn)實(shí)輛施照審雙計(jì)介工躍作殿的辦基簡礎(chǔ)旗上幟對難財(cái)林務(wù)衰報(bào)枝表單發(fā)俗表審宿計(jì)惜意幕見棒。我奮們躲按血照年中村國巖注燙冊剩會(huì)縣計(jì)廚師趟審肥計(jì)廣準(zhǔn)憂則侵的竹規(guī)拐定炊執(zhí)樸行去了途審躺計(jì)法工作皇。暗中咱國殃注金冊賤會(huì)螞計(jì)次師襪審偉計(jì)盯準(zhǔn)曲則胡要團(tuán)求住注繁冊銀會(huì)刷計(jì)積師僅遵粘守鑼職禍業(yè)脊道冷德守傾則托，裙計(jì)忙劃算和仍執(zhí)啦行晃審虜計(jì)雕工汗作扶以翼對才財(cái)茫務(wù)左報(bào)罪表竭是扶否瀉不刺存友在惱重挪大占錯(cuò)報(bào)辱獲真取廢合奴理洞保寶證索。審咬計(jì)宣工送作改涉挺及田實(shí)苦施稀審釀?dòng)?jì)溫程老序廉，款以膝獲胸取瘦有記關(guān)桑財(cái)洋務(wù)歷報(bào)撞表刺金供額和拍披戚露肯的煎審當(dāng)計(jì)肌證斃據(jù)映?，F(xiàn)選風(fēng)擇爬的趴審響計(jì)段程救序曬取厲決兆于嗽注雹冊饞會(huì)偏計(jì)劍師釋的頃判斷緊，迅包迷括眉對豎由變于寺舞自弊層或尸錯(cuò)境誤捧導(dǎo)桶致昨的醒財(cái)涉務(wù)卵報(bào)獄表股重券大王錯(cuò)號(hào)報(bào)美風(fēng)嚷險(xiǎn)坑的評跡估談。炸在范進(jìn)澡行笨風(fēng)凈險(xiǎn)堤評攔估銹時(shí)門，怠注蓋冊方會(huì)括計(jì)極師不考拉慮園與勻財(cái)佩務(wù)族報(bào)盈表四編援制和葡公發(fā)允拴列絨報(bào)激相容關(guān)柿的涼內(nèi)動(dòng)部需控沉制瞇，礎(chǔ)以吸設(shè)惡計(jì)事恰民當(dāng)扛的筒審匆計(jì)俗程偶序廢，湯但錘目的予并符非估對能內(nèi)猛部羊控藍(lán)制誤的浮有屯效順性占發(fā)歇表天意港見愈。慘審新計(jì)丹工鴨作役還傍包件括逝評副價(jià)管呈理壘層捷選衡用脊會(huì)機(jī)計(jì)井政吊策脾的子恰禽當(dāng)埋性甩和瞞作喝出桶會(huì)可計(jì)炎估殘計(jì)僵的壺合都理蔬性咸，逗以及被評鉆價(jià)塊財(cái)狐務(wù)腔報(bào)蝦表禮的墾總照體激列坑報(bào)斃。續(xù)叉：標(biāo)獄準(zhǔn)攀審祖計(jì)擾報(bào)石告蜜-麥-擁-噴-酸以挖銅比鋒柴電孝子隊(duì)為彎例我遣們鐮相捏信菌，陜我爐們收獲鎮(zhèn)取畜的刃審豆計(jì)蹄證童據(jù)輔是盡充熄分鏈、堆適緣瑞的績，為且其職發(fā)抬表剖審頭計(jì)蜓意榆見噸提斬供劉了總基悔礎(chǔ)屋。三木、躲審咐計(jì)揀意臘見我旗們懼認(rèn)農(nóng)為糖，危銅示鋒辱電夠子股公板司部財(cái)太務(wù)搜報(bào)浙表爪已灶經(jīng)壞按捉照漏企很業(yè)提會(huì)計(jì)徹準(zhǔn)擊則喬的俊規(guī)武定襪編稈制糧，淘在揭所漢有膚重匆大見方囑面荒公舒允思反級(jí)映柴了匪銅列鋒水公司很2膨0傾1鄭0臣年匹1你2轉(zhuǎn)月妻3滿1尿日沉的逆財(cái)搜務(wù)陰狀寸況螺以刪及飾2抬0績1腐0練年濟(jì)度伯的知經(jīng)遇營鉗成果浴和蒙現(xiàn)簡金角流睜量昏。普煮華步永地道茄會(huì)度計(jì)傅師熄事績務(wù)獄所度（描蓋賺章所）域中盞國鑒注紗冊扶會(huì)填計(jì)紐奉師喚A隊(duì)（貍簽棵名宅并街蓋細(xì)章縣）中檢國灑上序海曉市枕中瓜國脹注供冊朗會(huì)極計(jì)瀉師石B短（凱簽乎名榆并婚蓋乞章灣）2活0死1州1乳年幻玉2幕月緞2疏8直日第貍二朱節(jié)民審召計(jì)鞋意鑰見撈及換其姐表掘述（拆1板）無娃保村留槽意婆見審咸計(jì)視報(bào)槍告（如2胸）保世留賺意恰見審鬧計(jì)董報(bào)庫告（斃3劫）否墾定簽意鏈見審選計(jì)徒報(bào)培告（仍4據(jù)）無逮法糕表位示援意蝕見審薪計(jì)恰報(bào)妖告一寺、江無巡壽保班留冒意謠見審棟計(jì)小報(bào)基告財(cái)撒務(wù)椒報(bào)丈表研符絲式合調(diào)下填列幼所死有飼條就件屆，曉注慰冊簽會(huì)狀計(jì)犧師般應(yīng)導(dǎo)出掩具碰無耀保茫留聞意最見熟的象審揀計(jì)妄報(bào)粥告雁：1唱.被痰審扯單跳位檔財(cái)卷務(wù)茫報(bào)主表疲已賣經(jīng)也按乒照辦適鑼用不的麗會(huì)拳計(jì)侵準(zhǔn)丑則嚼的狠規(guī)類定民編帳制玻，州在呀所墨有長重抵大扮方藏面搬公寄允凡反索映胡了迎被固審死單賤位講的僵財(cái)慶務(wù)抹狀侮況濱、確經(jīng)淹營昨成米果別和互現(xiàn)精金掠流喊量棍。2步.注音冊盡會(huì)暮計(jì)錯(cuò)師澇已率經(jīng)掀按恨照碧中齡國擇注鵲冊謠會(huì)便計(jì)匙師鏡執(zhí)聰業(yè)點(diǎn)準(zhǔn)若則窩的應(yīng)規(guī)籠定腦計(jì)皆劃騰和撫實(shí)堡施咐審私計(jì)調(diào)工炎作刪，裳在爺審粱計(jì)朵過拍程慰中側(cè)未綠受經(jīng)到伙限牧制航。合膀理遍保記證合匹理躍保腳證：繁是俊指銅注你冊舅會(huì)警計(jì)典師危在科財(cái)舞務(wù)惠報(bào)嚷表似審假計(jì)改中來提劫供隔的傅一勞種高唯水統(tǒng)平但非日絕挨對崇的保石證岸。原絞因：也1學(xué).降絕盆大鍬部瓣分照審還計(jì)蒼證社據(jù)旨來聰源好于牲對診總賴體樣帖本的碰測微試誘，短不坐可姑避掛免龍地怪包憲含扶不廣能輕發(fā)承現(xiàn)嚼重臂要共錯(cuò)繭報(bào)貸的光一轎些造風(fēng)貿(mào)險(xiǎn)容；2瓶.莖會(huì)體計(jì)彼反矮映計(jì)包慰含渣復(fù)剪雜滾的我會(huì)乒計(jì)詢估賞計(jì)掙，完本徑身喚具打有牢不問確段定熟性面，筆只析是互證續(xù)據(jù)清具范有飾說撫服尚力騾，捆但基不跳一呈定律是山令講人嘩信謹(jǐn)服悉的醬；3糖.狐當(dāng)竿存攻在登欺熔詐毒性躍財(cái)柜務(wù)帆報(bào)強(qiáng)表北時(shí)善，站要僵發(fā)絡(luò)現(xiàn)共其劫重躲大耳錯(cuò)嗽報(bào)濃存嫁在正一補(bǔ)定盤困導(dǎo)難訪。無曠保嫁留溪意焦見江的鼻審謀計(jì)帝報(bào)涉告鴉范務(wù)例審也計(jì)預(yù)報(bào)闊告銅現(xiàn)鋒址電章子按股襪份夜有市限味公餓司械全炮體噸股鉛東概：我朝們撫審襖計(jì)達(dá)了母后赴附躬的鉤銅終鋒護(hù)電跑子喪股戚份娛有質(zhì)限彎公提司碎（纖以暈下魔簡哨稱窗銅鋒雁電勿子畫公順?biāo)疽拢┐?櫻0尤1陷0載年押1口2聰月腸3池1獨(dú)日尾的熔資扮產(chǎn)儀負(fù)還債高表洞以租及婆2軍0呈1礎(chǔ)0南年杜度的犬利心潤磚表議和候現(xiàn)夫金底流命量屈表借股減東歸權(quán)細(xì)益寨變俊動(dòng)腳表障以握及縱財(cái)揀務(wù)餓報(bào)便表胞附餡注億。一澆、墾管獵理饑層趕對何財(cái)吳務(wù)稍報(bào)謀表敘的喂責(zé)箱任按偽照發(fā)會(huì)剖計(jì)角準(zhǔn)朽則爹的酬規(guī)況定踩編倡制拆財(cái)扭務(wù)對報(bào)劈燕表拜是膏銅津鋒渾電億子目公其司快管波理酬層云的企責(zé)任期，吩這蝴種天責(zé)校任翠包故括責(zé)：（輩1咐）康按變照歪適誦用青的甲財(cái)罵務(wù)廉報(bào)麥告監(jiān)編膊制康基恭礎(chǔ)胡編宇制鄉(xiāng)豐財(cái)閘務(wù)能報(bào)默表米，嶄并控使裹其厚實(shí)普現(xiàn)擺公牲允掌反猶映崇；（蓬2隙）毛設(shè)忠計(jì)奇、智執(zhí)晝行構(gòu)和鋒維脂護(hù)繪必龍要棉的哲內(nèi)鮮部擱控污制漆，諒以磚使鍵財(cái)艇務(wù)委報(bào)齒表至不存仁在螞由探于墳舞眠弊姐或優(yōu)錯(cuò)館誤脫導(dǎo)底致知的值重型大君錯(cuò)穴報(bào)色。續(xù)膜：無題保損留釋意建見衰的我審少計(jì)耳報(bào)漆告垂范菠例二窮、廊注必冊悟會(huì)炮計(jì)待師割的往責(zé)弟任我艷們戲的紋責(zé)愿任拜是衛(wèi)在棟實(shí)粒施狐審尊計(jì)躍工后作許的擴(kuò)基揮礎(chǔ)礎(chǔ)上塞對柿財(cái)淹務(wù)振報(bào)冷表凳發(fā)歐表審隨計(jì)掩意厘見棒。我慢們貴按袖照梁中屬國腸注傾冊坡會(huì)字計(jì)谷師愛審踩計(jì)抖準(zhǔn)替則蛾的狐規(guī)饑定父執(zhí)服行煮了儀審而計(jì)陡工作歡。好中湊國棗注銹冊鍛會(huì)胳計(jì)仗師安審播計(jì)堅(jiān)準(zhǔn)穴則鉤要水求刪注尖冊舞會(huì)機(jī)計(jì)跡師錘遵區(qū)守血職壯業(yè)舞道神德守長則五，鋪計(jì)晴劃足和裂執(zhí)始行針審膀計(jì)符工熱作嫂以兵對上財(cái)矛務(wù)丑報(bào)顛表君是史否上不僅存盼在纏重拖大寫錯(cuò)報(bào)盞獲對取鐘合著理琴保水證廈。審姻計(jì)縱工患作帖涉憂及餅實(shí)浮施金審訪計(jì)前程沙序蚊，軟以白獲股取降有刃關(guān)輩財(cái)省務(wù)街報(bào)犧表容金餓額和瞧披態(tài)露腥的猴審腹計(jì)難證句據(jù)伴。委選哨擇譯的刃審夠計(jì)繼程緊序兼取課決泰于社注捕冊徹會(huì)轎計(jì)補(bǔ)師崖的題判斷飼，烏包妄括督對魯由筍于刺舞夕弊壩或冷錯(cuò)夫誤呆導(dǎo)杏致堡的秀財(cái)格務(wù)筑報(bào)膜表蛾重銷大援錯(cuò)款報(bào)您風(fēng)慈險(xiǎn)坦的評爹估蘋。間在姨進(jìn)途行帶風(fēng)隙險(xiǎn)囑評喬估糖時(shí)灑，卸注掛冊肯會(huì)箱計(jì)雀師尊考鞏慮甲與肢財(cái)窮務(wù)朱報(bào)降表禮編嗽制和趴公譽(yù)允慶列膠報(bào)刊相鳴關(guān)販的差內(nèi)迫部聯(lián)控撤制撒，捉以胞設(shè)蠢計(jì)汁恰炊當(dāng)漆的象審稍計(jì)堤程菌序遼，謝但女目的椅并賞非直對秘內(nèi)梳部瓣控賺制士的欠有誘效陣性求發(fā)妻表塵意漏見繡。唉審牌計(jì)竟工哨作揭還鉆包捐括洞評尺價(jià)管亦理殼層跌選壘用踩會(huì)編計(jì)測政快策超的虜恰穿當(dāng)渾性穗和壘作能出核會(huì)建計(jì)京估粒計(jì)坦的插合捏理框性定，若以及圓評疲價(jià)膚財(cái)蘇務(wù)皇報(bào)椅表足的崖總豪體侄列財(cái)報(bào)利。續(xù)鵝：無縫保凈留摩意羅見膽的魔審杯計(jì)含報(bào)抱告精范艷例我擴(kuò)們孝相檔信術(shù)，踐我齒們蘆獲貪取底的靠審豆計(jì)以證未據(jù)慰是娘充跡分觀、晃適齊的勸，為哄其級(jí)發(fā)苗表元審太計(jì)微意鹿見予提抬供群了客基墨礎(chǔ)演。三淋、拆審騙計(jì)闖意磚見我遺們榮認(rèn)臟為朵，丹銅搬鋒液電鐵子捷公濁司柱財(cái)捎務(wù)廢報(bào)吩表勇已源經(jīng)滔按渡照小企跌業(yè)疾會(huì)計(jì)斥準(zhǔn)墓則蹲的自規(guī)瞞定淚編雷制故，崖在墳所踢有秒重折大衣方滅面各公準(zhǔn)允乳反揚(yáng)映罵了想銅猶鋒通公司鄰2置0扣1妹0奧年州1尾2吧月給3挪1甘日煉的暫財(cái)衰務(wù)沒狀怕況剝以逐及低2館0窯1宅0陣年作度棒的小經(jīng)之營揮成果攝和湖現(xiàn)京金昆流安量曲。普穴華蘇永剃道霜會(huì)貼計(jì)莖師敵事集務(wù)攻所逝（鉛蓋勵(lì)章讓）務(wù)中趴國蔬注柿冊憂會(huì)跌計(jì)呈師朽A膝（瀉簽石名躍并耍蓋臟章上）中錢國使上羊海暢市蔬中崖國列注礦冊書會(huì)襪計(jì)島師愿B即（欄簽夏名翼并愧蓋況章般）2壞0源1爸1木年攜2嚼月嗎2糕8問日帶都強(qiáng)俗調(diào)判事限項(xiàng)婦段和其私它閘事例項(xiàng)保段的無撤保明留滲意刻見的告審搏計(jì)那報(bào)出告1薪.釣強(qiáng)糠調(diào)陜事脫項(xiàng)惑段：鑒是舞指臉審夸計(jì)毛報(bào)械告衣中陜含皺有凈的惑一怨個(gè)抗段食落祖，飛該傅段導(dǎo)落鄭提甚及已在茶被丸審莖單咽位眾財(cái)桶務(wù)沸報(bào)垂表壺中忍恰冬當(dāng)錦列旨報(bào)領(lǐng)或趴披癢露舍的柴事總項(xiàng)鄰，嶺根脊據(jù)伶注豬冊準(zhǔn)會(huì)漆計(jì)叮師樸的制職每業(yè)參判屬斷翠，憐該相事墻項(xiàng)停對消財(cái)枯務(wù)忘報(bào)碑表沉使喚用脂者捐理鼻解就財(cái)和務(wù)摘報(bào)伴表磁至啦關(guān)把重叫要蝦。2群.左其慈它藏事休項(xiàng)脂段：蜂是溫指袋審化計(jì)積報(bào)楚告搏中光含休有粉的亦一派個(gè)禁段片落屑，陶該訓(xùn)段隨落蝕提昏及未在短被脾審阻單鬧位棟財(cái)汪務(wù)光報(bào)銹表紫中當(dāng)恰模當(dāng)儉列碑報(bào)勝或帳披紙露酷的溫事喊項(xiàng)書，兵根尤據(jù)耍注忍冊歐會(huì)故計(jì)斃師患的乞職蝴業(yè)睜判晉斷頁，互該慨事趕項(xiàng)統(tǒng)對攻財(cái)捉務(wù)踢報(bào)省表氧使泛用年者牢理祖解贊審秋計(jì)猛工烈作委、膀注盞冊仰會(huì)繁計(jì)葵師岸的嚷責(zé)戶任大或基審終計(jì)蜓報(bào)濕告項(xiàng)相槍關(guān)知。帶蠅強(qiáng)寫調(diào)懷事炊項(xiàng)輔段馬無伙保桂留灘意爪見的盾審悼計(jì)甚報(bào)顆告審叢計(jì)唇報(bào)紋告銅駕鋒渣電繁子允股具份塞有黑限西公死司脹全婦體岔股甜東害：我吧們肌審誓計(jì)亮了組后慈附賊的解銅抵鋒慮電演子僑股跑份姿有塞限策公媽司書（闊以片下麻簡駝稱禾銅鋒灣電扇子維公省司牌）央2石0安1般0專年鄰1蔥2償月蔥3揉1疊日朱的凈資亡產(chǎn)耳負(fù)道債土表再以緩及偵2朽0話1做0卻年這度的滅利歉潤檔表跑和凍現(xiàn)形金餐流叢量買表盆股浩東匪權(quán)茶益魄變輩動(dòng)宣表炮以委及巨財(cái)謹(jǐn)務(wù)輩報(bào)擊表梯附俊注吃。一及、呈管號(hào)理海層紐奉對襯財(cái)腿務(wù)螞報(bào)丑表縣的城責(zé)雖任按梅照溉會(huì)爐計(jì)蜻準(zhǔn)毒則績的捉規(guī)勝定搜編睛制盲財(cái)突務(wù)硬報(bào)限表溜是優(yōu)銅秘鋒梯電據(jù)子新公辣司姻管暗理米層繞的揉責(zé)任抖，販這宵種擇責(zé)稿任狐包逮括臘：（啦1俘）合按庸照佳適葛用吉的釋財(cái)閑務(wù)美報(bào)嗚告廁編扶制勝基缺礎(chǔ)門編持制報(bào)財(cái)曬務(wù)而報(bào)鞭表郵，巡壽并疏使俱其政實(shí)影現(xiàn)期公明允到反梯映椅；（耀2補(bǔ)）味設(shè)雷計(jì)抹、冊執(zhí)肝行修和升維甚護(hù)株必各要廢的喘內(nèi)弦部昂控掌制致，免以顛使夾財(cái)朝務(wù)便報(bào)危表拾不存折在踐由米于姑舞我弊短或汪錯(cuò)房誠誤供導(dǎo)慌致束的轟重禿大牌錯(cuò)似報(bào)停。續(xù)女：憐帶引強(qiáng)煙調(diào)定事冰項(xiàng)謠段蔥無棵保秀留劍意禮見的肝審氣計(jì)腹報(bào)皺告二雄、震注澡冊白會(huì)奸計(jì)帽師眉的你責(zé)勇任我衰們潤的作責(zé)蝦任全是泡在藏實(shí)勻施運(yùn)審佳計(jì)趟工副作英的促基挑礎(chǔ)圈上債對廈財(cái)河務(wù)呆報(bào)貿(mào)表茅發(fā)慌表審魯計(jì)古意革見扛。我土們苗按諷照伍中框國溉注宗冊弱會(huì)緩計(jì)核師碧審腫計(jì)宋準(zhǔn)待則呢的舞規(guī)睜定排執(zhí)眉行哄了列審客計(jì)屋工作淋。崗中陳國構(gòu)注欄冊辜會(huì)頁計(jì)蘭師糊審勻計(jì)虜準(zhǔn)柿則宰要訪求舍注貝冊袋會(huì)創(chuàng)計(jì)廳師詞遵肉守艘職逮業(yè)叼道戒德守葛則段，坑計(jì)協(xié)劃愈和梨執(zhí)秧行葛審牧計(jì)換工仿作倉以施對穿財(cái)立務(wù)藏報(bào)哪表補(bǔ)是眨否跑不副存抓在丸重乏大盜錯(cuò)報(bào)絞獲罰取多合京理槳保歉證別。審慕計(jì)藝工港作割涉朵及玩實(shí)殃施車審妙計(jì)璃程修序螞，僻以奸獲欠取駁有改關(guān)浪財(cái)銅務(wù)虎報(bào)溜表皺金姿額和信披諸露蹤蝶的獵審判計(jì)很證狹據(jù)暮。對選比擇鞋的橫審絕計(jì)具程打序精取抗決泊于愚注荷冊燙會(huì)浩計(jì)逢師羊的翻判斷粥，少包期括竟對柴由蘆于深舞蛋弊聚或萄錯(cuò)賓誤辰導(dǎo)溫致訴的識(shí)財(cái)旺務(wù)馳報(bào)煤表紀(jì)重呢大膜錯(cuò)琴報(bào)框風(fēng)篇險(xiǎn)午的評央估繭。稅在輔進(jìn)初行窗風(fēng)哪險(xiǎn)織評尚估腰時(shí)彩，陸注殃冊嘆會(huì)絨計(jì)襖師算考霞慮續(xù)與舅財(cái)黎務(wù)雄報(bào)卻表河編責(zé)制和災(zāi)公蒼允沿列服報(bào)穿相火關(guān)刷的真內(nèi)扭部脫控漫制雄，叛以踏設(shè)島計(jì)晝恰虎當(dāng)和的伙審慈計(jì)承程創(chuàng)序屠，都但痰目的掃并省非湖對秋內(nèi)盟部煮控口制朗的桌有均效室性等發(fā)勾表鞏意抄見稼。仿審啟計(jì)透工英作背還博包馬括掩評希價(jià)管旺理茶層朱選芳用搭會(huì)今計(jì)鎮(zhèn)政協(xié)策芝的糟恰物當(dāng)啞性倍和注作徒出續(xù)至：恩帶省強(qiáng)春調(diào)獵事哨項(xiàng)血段預(yù)無澆保擦留廁意催見的慘審黑計(jì)垮報(bào)越告我系們果相濫信聰，刺我雅們保獲蕩取器的池審辜計(jì)萍證妥據(jù)懶是潔充帆分尤、葡適決的灘，執(zhí)為蹄其勻發(fā)鉛表測審堅(jiān)計(jì)宴意供見提朽供示了嗓基如礎(chǔ)妨。三滔、懼審棵計(jì)杠意隔見我循們間認(rèn)紡為鍵，篩銅告鋒迅電閃子疫公應(yīng)司惡財(cái)倚務(wù)腔報(bào)善表腐已傍經(jīng)露按助照椒企閘業(yè)姥會(huì)脈計(jì)守準(zhǔn)釘則桌的變規(guī)渾定氏編凈制蹲，在病所辛有駕重倚大鼠方維面第公甩允極反菌映粱了呆銅勵(lì)鋒霞公堵司峽2慨0豈1宜0推年杰1蒙2珠月濃3煌1槽日籍的壤財(cái)欲務(wù)灣狀絕況趣以粗及李2脂0準(zhǔn)1咱0年就度用的舞經(jīng)狐營逼成囑果素和悅現(xiàn)源金緩流攝量愿。四環(huán)、微強(qiáng)遍調(diào)憤事范項(xiàng)我賀們洪提耽醒伶財(cái)堅(jiān)務(wù)找報(bào)就表魂使遍用略者振關(guān)豈注通，禾如基會(huì)況計(jì)是報(bào)材表債附憲注問中叉十魚一堂所顏示雪，銅歇鋒良電惱子士公兔司蘋在機(jī)2模0護(hù)1債0撒年跳出蹈現(xiàn)竊巨割額爹虧贏損仁，胡8孤0派0嘴0將0塊萬輝元萬，脹這棕使影公志司作咱為馳持姓續(xù)掀經(jīng)俊營駱主敗體賺的計(jì)能踩力斃存輕在繼重黃大針疑柔問悲。桶管梁理另當(dāng)坑局涂就結(jié)此橡問踏題絡(luò)提出昨的領(lǐng)改慢善稀計(jì)騾劃收已晃在曾附倚注踏十蚊一疲中慕作恢出錘說出明半，紋但勝其煎持爐續(xù)演經(jīng)閥營砌能地力砌仍然思存基在咳重識(shí)大君不些確魂定販性擊。宜本芽段蹦內(nèi)爽容耍并妥不咬影翼響粘已叮發(fā)神表從的膛審?qiáng)A計(jì)屈意敵見岡。普勸華掀永近道炊會(huì)陰計(jì)佩師柔事擴(kuò)務(wù)期所燃（偷蓋譯章執(zhí)）成中揭國錯(cuò)注必冊大會(huì)膜計(jì)洗師蠶A鐵（責(zé)簽面名蜂并剩蓋碎章殘）中叢國鄉(xiāng)豐上拜海囑市濾中站國總注編冊更會(huì)沃計(jì)渾師涌B許（燙簽刑名捕并嚼蓋秧章必）2扎0瘋1取1化年拘2雷月矮2偵8守日帶票其踏它愚事?lián)?xiàng)習(xí)段的無貍保宴留鉆意稠見的屯審胳計(jì)兄報(bào)革告三竊、壩審繩計(jì)敵意羊見我支們毯認(rèn)倘為脆，忙銅盯鋒推電甲子輕公謹(jǐn)司柔財(cái)央務(wù)書報(bào)只表農(nóng)已兵經(jīng)脫按蟲照寇企驚業(yè)殼會(huì)暗計(jì)嬌準(zhǔn)令則的薄規(guī)繳定回編每制類，恭在看所破有狡重鋼大毫方挖面鵲公滴允派反桂映給了嘗銅蟻鋒辱公覺司騰2生0蓮1絮0臨年巧1貼2粥月3大1通日健的普財(cái)遙務(wù)超狀糠況杏以忙及技2鋪0姜1遭0冠年持度子的配經(jīng)堂營馬成銷果翁和炕現(xiàn)泉金顏流呢量葬。四浴、是其邊它預(yù)事歐項(xiàng)在蠻審斷計(jì)扛過離程峽中鬧，脆我胸們膽發(fā)賀現(xiàn)江銅芬鋒回電隙子賓公想司嬸于混2景0沉1蹤蝶0騎年晃1態(tài)2恒月聾通印過了椒在忍2熔0羅1床1均年許實(shí)淹施牲大抵幅辟度椒降燦低脆產(chǎn)扎品伴銷幼售乓價(jià)品格污擴(kuò)環(huán)大胳市竭場晨占課有撐率簽的苦經(jīng)營蒙策氏略中，蒙這補(bǔ)預(yù)螞計(jì)靜將訴導(dǎo)姨致壯銅座鋒然電熱子抓公曾司勻2饑0艙1魂1增年末出掏現(xiàn)多利版潤費(fèi)減槽少籠1橋8次0市0萬編元饞，與提記醒閘財(cái)待務(wù)揚(yáng)報(bào)愧表將使幕用染者斃關(guān)脾注蜻。鴉本感段廁內(nèi)途容軋并童不曠影翠響倘已陳發(fā)疑表結(jié)的審輔計(jì)亦意慨見傾。普棵華且永世道顯會(huì)捷計(jì)冒師借事務(wù)務(wù)振所虜（獨(dú)蓋嗎章儲(chǔ)）摩中喬國未注乖冊丸會(huì)鞋計(jì)蘿師勿A命（代簽袋名避并掘蓋僑章股）中杜國通上蹤蝶海獵市何中廊國污注系冊程會(huì)織計(jì)噴師古B妻（卷簽熔名聽并佛蓋脅章蝕）2喚0靠1罩1追年求2報(bào)月乓2欲8稿日二扛、割保雨留待意卡見審神計(jì)吼報(bào)存告發(fā)手表坊保蔥留添意企見亮的標(biāo)條郵件繩。宴如騰果您認(rèn)田為柔被粉審如單齒位垂財(cái)萬務(wù)侵報(bào)拒表含就聰其整避體妹是益公勤允堤的，知當(dāng)舊存妹在眉下羽列侮情渠形新之雜一耕時(shí)步，距應(yīng)敢當(dāng)疑發(fā)帽表隱保舌留襲意柿見胞：1統(tǒng).秩在些獲狹取算充星分熔、農(nóng)適宰當(dāng)貸的悄審膜計(jì)打證欲據(jù)損后魄，型注顯冊皆會(huì)姥計(jì)藍(lán)師準(zhǔn)認(rèn)另為趁錯(cuò)童報(bào)對單車獨(dú)覆或際累肝計(jì)瞞起村來騙對糞被身審己單墳位跌財(cái)便務(wù)杠報(bào)布表字影瀉響莊重逃大今，晉但放不灰具蘆有喘廣孔泛及性剪；2韻.這注策冊仗會(huì)答計(jì)鼻師閱無麥法懂獲滅取過充平分軋、瘡適社當(dāng)榮的國審版計(jì)走證飯據(jù)燈以堡作池為梯形間成賀審改計(jì)箏證革據(jù)隔的任基準(zhǔn)礎(chǔ)賴，拔但報(bào)認(rèn)爐為慰未長發(fā)炭現(xiàn)四的燥錯(cuò)睡報(bào)躁（飲如銷果盾存墊在兼）棚對者被群審脂單鐘位轉(zhuǎn)財(cái)夾務(wù)且報(bào)用表動(dòng)可鋪能傭產(chǎn)翁生就的屠影鞏響摔重秒大違，彈但初不腰具咬有拔廣傻泛機(jī)性燦。保賄留司意馳見審膠計(jì)浩報(bào)憲告范報(bào)例（屠前躍面吼與換無蚊保遣留攏意冊見舒審史計(jì)屬報(bào)移告蘭完彎全盤相蓮?fù)＃┤?、激?dǎo)蜂致帶保袋留泉意捧見暴的少事扯項(xiàng)銅苗鋒蛛電瘋子括公磁司寸于熊2蘇0楚1腹0稠年盾1醒2流月肺3希1譽(yù)日旬的襯應(yīng)串收場賬西款嶺余桑額1激8星4戲0項(xiàng)0竄萬惡元勿，謝占顏資遺產(chǎn)藏總餃額扣的摸2圾5妥%授。討由備于予銅進(jìn)鋒醉電蹄子熔公夢司未車能信提身供添債宰務(wù)潑人斧的津詳牛細(xì)秀地會(huì)址窩，傳我湯們漸無申法屈實(shí)棉施欄函壤證富以爹及其律它漂審警計(jì)運(yùn)程浙序寄，炒以歇獲洪取級(jí)充禁分甲、遇適稀當(dāng)皆的矩審之計(jì)牌證棵據(jù)誦。四圓、區(qū)保段留城意它見我礎(chǔ)們?yōu)痴J(rèn)敏為節(jié)，除了軌前挽段攪所齡述柴未殿能陪實(shí)手施跪函旬證漲可勇能事產(chǎn)脈生的影盯響鵝外，猾銅茶鋒外電埋子類公毛司啦財(cái)掩務(wù)概報(bào)棋表肌已冶經(jīng)肉按迫照塑企過業(yè)夸會(huì)倡計(jì)辰準(zhǔn)則仇的鉛規(guī)挎定們編春制順，這在乓所親有醒重焦大朱方鴉面杠公客允感反葬映鎮(zhèn)了當(dāng)銅升鋒錦電再子公努司聽2孟0攔1差0卷年嘉1渣2誘月達(dá)3綿1蠅日僵的迅財(cái)算務(wù)執(zhí)狀溜況笑以狐及勻2緊0曉1考0擔(dān)年北度陶的引經(jīng)營登成態(tài)果蔑和嘩現(xiàn)卻金花流英量某。三迫、否賢定膠意倆見靈審既計(jì)檢報(bào)賤告發(fā)壺表酸否權(quán)定參意振見淹的液條女件宣。格只釣有供當(dāng)熟注持冊貧會(huì)練計(jì)搖師貧確尾信像被醫(yī)審單兔位悼整溫個(gè)其財(cái)挺務(wù)極報(bào)敬表只存雁在逐嚴(yán)僵重避錯(cuò)猶報(bào)仔和詞歪緞曲非以樹致理根做本慢不編能按闊照斃企方業(yè)荷會(huì)疤計(jì)繭準(zhǔn)恨則散公胸允陷表鞠達(dá)鐘財(cái)菊務(wù)迷狀撕況期、辦經(jīng)期營圖成猴果柴和庭現(xiàn)金斤流紅量拴時(shí)窮，脊才靜發(fā)驢表奶否況定昆意娘見故。否帥定但意案見晉與觀無召保剪留鐮意狹見拳相懇反宜，軌提鉤出慰否之定大財(cái)堅(jiān)務(wù)局報(bào)習(xí)表公念允給地美反維映卡被福審蒙單側(cè)位喇財(cái)奔務(wù)絕狀重況殊、箱經(jīng)月營由成島果病和朽現(xiàn)尼金春流遭量的線審談?dòng)?jì)鈴意退見革。在癥獲假取沒充躺分腳適藥當(dāng)逝的匪審典計(jì)燭意春見捎后坑，隔如烘果猶認(rèn)桐為抖錯(cuò)笛報(bào)岸單獨(dú)幫或呀累飽計(jì)配起倒來矩對姻財(cái)論務(wù)塊報(bào)揀表覺的細(xì)影爛響棗重暴大閃且妨具懼有剛廣趟泛被性牢，又堆不晝應(yīng)賢該蘭不槽發(fā)斬表曲意寸見舍，攤就宰應(yīng)巖當(dāng)度發(fā)伸表笛否弓定萍意升見棍。否薦定寸意箱見審肅計(jì)請報(bào)秧告段范頃例三插、腰導(dǎo)竭致發(fā)否量定會(huì)意為見廣的瞇事切項(xiàng)如肆財(cái)透務(wù)塌報(bào)腿表霜附耳注森八轎所繳述鐘，開銅賤鋒費(fèi)電傲子苦公啟司檢2妖0象1嘉0霧年紗持員有甲上股摸份展有棕限扁公物司嗓股斥份轟4洽5銹%洪，望但支采唯用百成用本睬法散核句算挨。核如循果按親權(quán)辣益躬法遞核詳算瓦，機(jī)銅育鋒宮電援子刃公纏司軋2杰0祖1州0停年撈1利2繭月刷3星1逐日欺的陡長扯期投屢資市賬戒面檔價(jià)早值僻將它減銷少怠5攻6舊8寬0均萬研元果，剃凈闊利糧潤肉將筍減妄少趴5駝6摧8怕0額萬元初。四橋、四否戚定蹈意賤見我羽們番認(rèn)食為晌，由輪于前藍(lán)段栽所哥述離事邪項(xiàng)的泳重旦大賤影伙響，鈴銅高鋒營電宣子公堅(jiān)司布財(cái)痛務(wù)沖報(bào)崗表沒趟有按陳照償企繁業(yè)核會(huì)衣計(jì)粱準(zhǔn)陣則多的找規(guī)元定村編握制山，未偏能在權(quán)所溜有攔重懶大春方漠面政公里允沫地谷反偉映王銅線鋒歸電倘子島公滴司青2趣0吉1漫0臉年頃1獅2浩月3鄭1盈日策的蘋財(cái)堵務(wù)股狀膀況泰以呀及言2眨0獅1臺(tái)0抬年膊度姐的削經(jīng)蛋營東成著果濟(jì)和描現(xiàn)心金雕流朱量彩。四滑、交無霉法忍表姜示患意翻見的跟審仇計(jì)酷報(bào)份告無臟法逢表收示箱意磁見妄的蹄條西件：注茂冊宏會(huì)告計(jì)充師濾在姿審萬計(jì)壓過輪程全中婦由刮于僵審沿計(jì)扮范班圍術(shù)受斑到稍嚴(yán)勵(lì)重姑限登制藍(lán)，標(biāo)無眼法不對膀某照些濾重確要名事序項(xiàng)凳獲董取騙充掀分跨、胸適依當(dāng)速的酷審兵計(jì)敬證撫據(jù)帽，粘使緩得令注薯冊鮮會(huì)搜計(jì)夢師討無辜法移判罵斷駛問景題昨的歇?dú)w翅屬臣。無款法烘表獅示際意鴉見脖審掏計(jì)爭報(bào)評告聾的瘋表稻述啞：刪炊除絕注頃冊受會(huì)蒙計(jì)論師帶的彈責(zé)測任搬段雨，茶并給在哭意芽見鏈段域中唐使儀用邀“墨由迫于爺審減計(jì)艙范破圍德受蔬到雞限外制疼可隆能脊產(chǎn)騎生母的育影樸響墾非椅常特重喊大智和豆廣臘泛巖”萌、順“蜜我芝們果無鞋法沾對招上繼述膨財(cái)犬務(wù)享報(bào)秩表屠發(fā)龜表芹意俗見茶”毒等孝專桂業(yè)等術(shù)踐語鈔。無瞞法麥表瞎示角意糊見審咽計(jì)胖報(bào)昨告范葬例（郊我勸們許接樓受痰委佩托萬，暮審每計(jì)貌后濕附臺(tái)的篇…牛)有可修般改二嶺、永導(dǎo)啄致陰無掏法猜表未示列意寫見薦的穴事臘項(xiàng)銅山鋒蝦電鍋?zhàn)犹吖珦]司熄未啞對促2河0委1尋0拼年順1到2本月思3轟1店日碼的籮存貨愉進(jìn)君行祖盤礦點(diǎn)透，泛金午額篩為就4哀3退2意5螺0濟(jì)萬介元吃，喬占逆期溪末夢資濫產(chǎn)總貝額貓的宅6襖5詢%世。第我導(dǎo)們獸無些法撇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