第四章 法律責(zé)任

第四章法律責(zé)任當(dāng)今的社會(huì)是法制社會(huì)，人們具有了很強(qiáng)的法制觀念，對(duì)于損害自己利益的行為尋求法律的保護(hù)和支持也就十分自然了。當(dāng)審計(jì)鑒證報(bào)告不能反映企業(yè)真實(shí)的財(cái)務(wù)狀況而使社會(huì)公眾利益受到損害，后者常常訴諸于法律。政府為保證社會(huì)經(jīng)濟(jì)的穩(wěn)定運(yùn)行，也制定了相關(guān)的法律來(lái)約束注冊(cè)會(huì)計(jì)師的服務(wù)質(zhì)量。因此，法律責(zé)任就成為注冊(cè)會(huì)計(jì)師質(zhì)量保障體系的組成部分。

從現(xiàn)實(shí)看，自20世紀(jì)60年代起，涉及注冊(cè)會(huì)計(jì)師的法律訴訟案件越來(lái)越多，涉及的層面也越來(lái)越寬，業(yè)內(nèi)人士稱之為下“訴訟爆炸”。造成這種局面，既有社會(huì)外在原因，也有審計(jì)學(xué)科內(nèi)在原因。社會(huì)外在原因任何事物的發(fā)生、發(fā)展都離不開(kāi)內(nèi)因和外因的共同作用，審計(jì)也是如此。推動(dòng)審計(jì)訴訟爆炸的外部因素主要有：

一、審計(jì)報(bào)告使用者意識(shí)到運(yùn)用訴訟手段追究注冊(cè)會(huì)計(jì)師責(zé)任。

財(cái)務(wù)報(bào)表使用者對(duì)注冊(cè)會(huì)計(jì)師應(yīng)承擔(dān)維護(hù)其利益責(zé)任的意識(shí)不斷提高。當(dāng)后者不能有效地承擔(dān)起這種責(zé)任時(shí)，使用者也更主動(dòng)地運(yùn)用法律武器來(lái)維護(hù)自身利益。

二、政府更加注重對(duì)注冊(cè)會(huì)計(jì)師責(zé)任的追究。

政府的責(zé)任之一就是維護(hù)社會(huì)的穩(wěn)定，資本市場(chǎng)的安定是社會(huì)穩(wěn)定的基石。政府認(rèn)識(shí)到負(fù)有保護(hù)社會(huì)投資者利益的責(zé)任。因此，政府加強(qiáng)了對(duì)市場(chǎng)的管制，注意運(yùn)用法律手段解決資本市場(chǎng)上的利益沖突與糾紛，包括涉及注冊(cè)會(huì)計(jì)師的沖突與糾紛。審計(jì)工作失誤，尤其是造成一定社會(huì)影響和危害的審計(jì)失誤，使政府與公眾希望強(qiáng)化懲罰機(jī)制。

三忌、注海冊(cè)夾會(huì)玩計(jì)修師聲承帽擔(dān)友法岔律吵責(zé)露任蜜的六幾鼻率感提冤高投。隨墓著撤企借業(yè)訊規(guī)典模尊擴(kuò)崖大逢，演業(yè)君務(wù)碧流慨程膨的尸復(fù)主雜路，債會(huì)橫計(jì)吹活盡動(dòng)灶的雅敏苗感超性特、乖風(fēng)番險(xiǎn)澇性要和槍復(fù)鄙雜嚷程創(chuàng)度勿都艇在圓提競(jìng)高栗。字企早業(yè)煤可皮以濃選倡擇擁多秋種野方乎法矛編茄制希其踐財(cái)耍務(wù)擺報(bào)引表節(jié)，倘而隙評(píng)侮價(jià)糟其勺選予用名是罷否承恰截當(dāng)剝的膊標(biāo)設(shè)尺竿卻醫(yī)不友很繩明訓(xùn)確識(shí)，危需秀要唯注某冊(cè)幼會(huì)賓計(jì)貓師渾大機(jī)量左運(yùn)北用活職現(xiàn)業(yè)翼判窯斷霞，掌因白此婦，奪注惰冊(cè)漫會(huì)饅計(jì)收師瀉承舒擔(dān)斯法濾律倍責(zé)犯任來(lái)的牛幾忠率繪提籌高筐。嫁另券一采方取面療，養(yǎng)在乏人派煙非稀所少明的漫地項(xiàng)區(qū)脈地?fù)跽鹑酆推G在薄人查口極稠抱密餅的仁地補(bǔ)區(qū)籌地善震蔽，互即焰使什地沖震密的寫(xiě)強(qiáng)漏度旦一享樣略，輸?shù)崾且?guī)后觸者放的隔損巨失鴉程渡度砌將皮遠(yuǎn)流遠(yuǎn)遲地顯高脹于寧前涂者怎。店同幟樣付道括理革，鉛公已司輔活縱動(dòng)紀(jì)日哨益渣復(fù)保雜細(xì)，氏社杠會(huì)萍公糾眾尖對(duì)或公蜘司袍財(cái)凡務(wù)裝報(bào)丹表乖的喉依迫賴洗隨盞之雁增濤強(qiáng)茫，繭審?fù)朴?jì)瓦服倍務(wù)參對(duì)泡社晚會(huì)遣的桶有恰用腔性榆、下重艘要捷性鉆也丙顯葡著龜提箱高抹，素其臉被尚訴傭訟變的號(hào)幾鑄率疲也爺隨清之宗提槽高乳。四竹、訴桑訟臺(tái)案機(jī)件脂中爪的義“蓮深乓口衰袋暗”奔傾籍向岔也寫(xiě)促催使旋對(duì)林民指間匪審?fù)?jì)清的談訴假訟雜增很加幻玉。訴影訟共制燃度善本煎身遼的政傾砌向階性短也搞在截一悠定姜程勒度管上蛇加怎劇澇了懼訴指訟姨爆豬炸更。開(kāi)在衫訴征訟岔中崇，渣原渴告旨總池有聯(lián)一但定瘡的洽損匹失敞，糕而雖民答間錄審德計(jì)薯界吼經(jīng)誤過(guò)嚇多否年擱的啊發(fā)槐展栗，兵事增務(wù)炕所府在婆資智產(chǎn)罵規(guī)毫模負(fù)上惕也凱有嘴能教力腳承賽擔(dān)谷較旬大店的描責(zé)梳任剝。角為翁了匠獲斑得伴補(bǔ)博償雹，損獨(dú)失輝人態(tài)總早是壯起禿訴脾有婦賠掛償搏損鉗失猾能賀力純的灶另捧一娛方景，即確“深深督口矮袋效”磚概殘念齊。穴此懲外塊，按在介不可少袋大角案振的帳審芹理覽中衡，衣法鄰院膀都搞判奏定遭事度務(wù)塑所拆敗術(shù)訴鎖，責(zé)而烏律嚼師父可遞以腰在帳或卸有拆收談費(fèi)暮的到基雪礎(chǔ)附上到提盞供布律圣師裂服味務(wù)款；炸很掃多造事咽務(wù)演所歷為麥節(jié)穿約撞法辛律植訴慘訟宜費(fèi)存，警避龍免娛不健利繡于露己商的帆宣納傳身，酷寧杜愿娃私四了尚，擠而森不灑通笨過(guò)仍司棉法算程股序泰。唱這槐些乏都撕鼓偵勵(lì)兔公匠眾桌對(duì)沙民旨間國(guó)審復(fù)計(jì)凈界秋的召訴味訟友意命愿篩。五銀、期權(quán)望牲差租距秋的枕存羽在遣也賤是陵造永成傻訴恥訟片增困加翅的挨原立因歐。期千望僅差店距是礙一晚個(gè)瘋值饅得餃研姻究癢的公審泉計(jì)啄論糟題解。剩簡(jiǎn)號(hào)單票地伯說(shuō)煎，寄期滲望眠差痕距碎就月是墨社聾會(huì)觀公固眾跑對(duì)循審彼計(jì)激的刑期織望肥或滾社催會(huì)腳對(duì)鮮審攔計(jì)愧的膚需潑求膛與衫民飛間帆審?fù)┯?jì)意職頃業(yè)嘉界削關(guān)吸于假審亦計(jì)怖的霸觀寬點(diǎn)結(jié)和楊實(shí)環(huán)際收行腐為劫作圾用鴿之鑒間砌的孟距交離智。測(cè)不膛少艱公縫眾攻認(rèn)拉為滔，臟既蜜然孩報(bào)傾表厘經(jīng)胡過(guò)纏注疊冊(cè)滑會(huì)底計(jì)利師贈(zèng)審濱計(jì)克，企那戚么廣就旁意草味忙著褲該菜企同業(yè)掠的傷財(cái)做務(wù)濃狀舍況很是袋“稅好箱”代的務(wù)，牙一借旦域該夢(mèng)企廊業(yè)咱破表產(chǎn)抄或躲股界票運(yùn)價(jià)革值系下真跌圖，含他衫們希自琴然邪地巴就漆認(rèn)喇為賴是柿注淋冊(cè)模會(huì)潔計(jì)泄師刑未檔盡良到簡(jiǎn)職黑責(zé)婦。孩事刃實(shí)揀上疊，潛造齡成膠企喂業(yè)調(diào)破蝦產(chǎn)崖的挑原題因子很否多忌，說(shuō)而防虛蔬假仇報(bào)斥表傍和筋注否冊(cè)臂會(huì)泰計(jì)棵師銹失煮職解只暮是駱其削中乳之等一吧。審靈計(jì)味學(xué)清科駱內(nèi)扎在講原詳因現(xiàn)污代比審幕計(jì)柜技活術(shù)挖的緩局硬限洋性法和宅民思間穿審綱計(jì)沾的鳳經(jīng)耗營(yíng)供原習(xí)則潤(rùn)都稈制窩約踢了扇審潮計(jì)奏百笑分霜之罷百伴的揮發(fā)暖現(xiàn)礎(chǔ)財(cái)臟務(wù)糖報(bào)缸表封所井有技差矛錯(cuò)各?，F(xiàn)衛(wèi)代疲審病計(jì)宗是里建浴立奶在沙檢納查抓被犧審棄計(jì)服單年位摔內(nèi)泄部起控災(zāi)制外的寺基移礎(chǔ)叢上扎的肺抽昌樣杏審幫計(jì)香。被俱審杰計(jì)察單貓位蹤蝶的矩內(nèi)英部辛控涼制移可去能愿設(shè)戒計(jì)節(jié)良鳥(niǎo)好榨，角但牛未榴有流效浪執(zhí)跌行嘗；項(xiàng)或目者機(jī)是獸被獎(jiǎng)審撤計(jì)燙單毒位指人詠員誼串織通冶舞李弊天，忽精撞心足掩俗飾六，繩注蒙冊(cè)鐘會(huì)押計(jì)辯師指即上使壟執(zhí)孝行光了明相耗應(yīng)儲(chǔ)的感審很計(jì)消程普序深和答方范法戴也冷難息查絡(luò)實(shí)津。癥同傲?xí)r掠由吼于粉抽潮樣泥技伏術(shù)婆本躍身壺就套存短在騎一右定翠的玩誤抗差際，與不訓(xùn)能敵保寶證脫將和所繞有觀錯(cuò)組誤企都世揭炭示連出賺來(lái)辜。廁此爹外拖，樂(lè)會(huì)捏計(jì)名師撒事油務(wù)布所伐是算獨(dú)勸立無(wú)經(jīng)鞠營(yíng)渠的服經(jīng)劇濟(jì)予實(shí)擁體柔，細(xì)需太要炕考踏慮錫成禾本趁效辨益贏，捧因芽此畫(huà)，被在匹審建計(jì)墊中艙也均無(wú)烘法再做巴到襲完恨全兵的蜓詳納盡恢檢抓查掏。落即底成承本模-刮效虎益拔原劫則羅制走約罰了泄審摩計(jì)視時(shí)飽間豪、栗范京圍翻。作擁為繼注黑冊(cè)銀會(huì)堅(jiān)計(jì)致師指，沃其棋工律作央結(jié)頓果你可駝能旱會(huì)貞招捧致法滲律省民友事男責(zé)忙任良和智刑輝事扯責(zé)磚任，或摟者廈二偉者恥都艘有。糖但層常稠見(jiàn)儉的晃是龜注秀冊(cè)劣會(huì)淚計(jì)覆師校的館民嬸事拾責(zé)堡任檢。往在質(zhì)民舒事探訴噴訟謝中作，席以煮下康的盼法僚律嫌概柜念瀉是嫩十種分溫關(guān)舒鍵丙的嶄：膏誰(shuí)箏可托以疫成益為梁起核訴金注份冊(cè)滲會(huì)鵲計(jì)耐師錢(qián)的原篇告？鐮在圣訴遣訟湯中獻(xiàn)，饅起同訴坦方匆需妨要腳有膏一做定聞的法案律省依令據(jù)平；證嚼據(jù)立是領(lǐng)所嘴有表訴怕訟懼取倘勝梳的趴關(guān)屈鍵籠，稀因邊此釘，闖還戀需呀要婚明衛(wèi)確泛訴戶訟火中嚇的舉號(hào)證馬責(zé)蜜任。原辦告從辣歷貴史抖上藏及鳳法短理澆看浮，猶注皆冊(cè)垂會(huì)耍計(jì)遲師體只享對(duì)依耳據(jù)芝其朗專萍業(yè)除服當(dāng)務(wù)完和消報(bào)吳告住的破服蹤蝶務(wù)客拐戶和第昨三帶方承鑄擔(dān)騎民魔事斗責(zé)摩任臥?？浼闯窟@沫兩慮類鴨人渠都剖可裳以杏成桌為粥起非訴劑注槽冊(cè)姓會(huì)相計(jì)狂師隊(duì)的王原枝告松。客餓戶丈起司訴交注榴冊(cè)袍會(huì)采計(jì)傷師肅的瀉理躺由晃可殖以湖是：違性反寺合搜同殲責(zé)會(huì)任注乎冊(cè)檔會(huì)給計(jì)呀師宇與扁客堪戶橫之宣間饅存鍛在泡著養(yǎng)合篩約毒關(guān)仙系黃，跡即荒有圖法怪律就效柄力校的廈業(yè)絮務(wù)羅委脊托悼書(shū)猛。死該陵合產(chǎn)約胳條畫(huà)文胸就魂暗愚含格了萍注鬧冊(cè)遙會(huì)需計(jì)講師非應(yīng)遵以淺合置理鞋技反能劍和陸職升業(yè)元關(guān)嚼注近完權(quán)成默任相務(wù)畫(huà)的關(guān)責(zé)協(xié)任觀。短客噴戶告可克以醬據(jù)胃此鎖追還究筋其裹違隨約德責(zé)閣任辟。民眠事賀侵鎮(zhèn)權(quán)徐責(zé)煤任注析冊(cè)項(xiàng)會(huì)賴計(jì)疾師坐由拾于容發(fā)性表培錯(cuò)平誤懸審相計(jì)吵意朝見(jiàn)抱（竟虛哀假休陳澇述恒）芬，飽造池成膊客哨戶咳或膀股折東桶的嚇損拘失各，抖即陷是到民轎事促侵丈權(quán)診。違砍反怒保噴密延要派求注沃冊(cè)拒會(huì)顫計(jì)舊師扇對(duì)疊于生在納審脾計(jì)傾過(guò)防程捉中主獲遲得旬的針客螺戶瞞機(jī)貨密虛信宏息歷負(fù)股有難保神密軟義龍務(wù)奴，流如肥果濕注旦冊(cè)絞會(huì)柱計(jì)穩(wěn)師正將點(diǎn)這螞些在信吧息某泄器露晉給斜他知人廟（憐職癢業(yè)押道冰德淋規(guī)謠定沙的媽例竭外伸情臘況拐除灑外坦）灣，蹄需浩要持對(duì)椅由扣此凡產(chǎn)剖生偵的必后棵果狹向臘客共戶利負(fù)規(guī)責(zé)按。第禍三陶者及起薦訴行注爹冊(cè)狹會(huì)挎計(jì)翠師筆的抗理姿由曉可嘆以是勵(lì)：注斬冊(cè)唐會(huì)階計(jì)橡師拒存廢在萄過(guò)未失。架注禁冊(cè)踐會(huì)哥計(jì)啦師婦被凱認(rèn)慘定遞需碎承狡擔(dān)辨法熊律侵責(zé)因任即，仍則委其放專晶業(yè)棋行燥為每應(yīng)酸存帝在電過(guò)急失繡，龍即尺未炮能潔在挽審科計(jì)輩過(guò)葬程盲中制遵敘循奸相若應(yīng)紡的武職故業(yè)移規(guī)前范卸，純保怖持應(yīng)反有示的稿職孫業(yè)心關(guān)澤注。啦按啄照影其咬程防度爸可征分霞為掘：一嚴(yán)般謝過(guò)切失指屬注描冊(cè)桃會(huì)撫計(jì)乖師速在控職魄業(yè)孕過(guò)級(jí)程好中螞缺睬乏收“閥合悠理桌關(guān)卸注屆”贏。早訴闊訟渾主剛要劣原燙因曬：葛未宗能挖嚴(yán)括格柱按畏公香認(rèn)征審物計(jì)睡準(zhǔn)正則騙要副求辛從波事利審剖計(jì)匹工垂作伐。重溝大幟過(guò)聯(lián)失指趙注吧冊(cè)環(huán)會(huì)窮計(jì)擾師詳在諒執(zhí)蜘業(yè)零過(guò)勤程床中俯缺蒙乏柱“裹最沿起洽碼貸的已關(guān)述注游”贏審尸計(jì)渴過(guò)憐程得中詠沒(méi)鼓有敵依堆據(jù)霸公陣認(rèn)土審序計(jì)酸準(zhǔn)融則亞的野最膊低宋要雀求薯。推洪定自欺管詐主泥要恢指衣沒(méi)呀有涉合遠(yuǎn)理掩的榮依怖據(jù)飯就另相妥信師財(cái)窄務(wù)眼報(bào)術(shù)表塊的槳表士述場(chǎng)為便真深實(shí)遠(yuǎn)公獸允痛的塑。墾因啞過(guò)變失靜特慚別非嚴(yán)惕重怖而說(shuō)視畫(huà)為宋欺種詐瓣。俯注頸冊(cè)散會(huì)趴計(jì)膚師挖是意非逼故磚意脂的同。實(shí)覺(jué)際刃欺偵詐注圖冊(cè)程會(huì)蒸計(jì)組師貞明咬知虎財(cái)杠務(wù)咐報(bào)鍛表海虛放假該而稀故虧意尿不箭實(shí)樣證娃明六或蓋隱框瞞鑼重立要帥事聲實(shí)描，刊是竿最鬼為梨嚴(yán)殊重柴的昏。案流例奇:徒麥繡克拾森貢●柳羅肚賓此斯淘公炎司瞎舞華弊案案大。法說(shuō)律意依烤據(jù)客抖戶寺、游第棟三羅者絨起蜘訴里注貍冊(cè)赤會(huì)脅計(jì)離師妻需把有叛法侮律翠依息據(jù)周。宿在斬英局美看等幅西閉方巾國(guó)春家照，風(fēng)客同戶亦和練第馬三帶者檢可匯以古根怠據(jù)莊普符通幸法摩（啞習(xí)刪慣任法每）阿，挎即叉依濕據(jù)踏法駕院個(gè)在兇以機(jī)往酸判胳決岡中系所暢確耳定欠的盡原鐘則仁來(lái)蹤蝶進(jìn)健行意訴逆訟屈。細(xì)也肥可挪以劇根艱據(jù)命立饞法均程畜序蜘制匙定瓣和蒜頒攻布守的滲法隸律餐，勢(shì)即斯成啞文內(nèi)法間進(jìn)奧行套訴況訟援。瞧我求國(guó)羽等漿大油陸撇法致系沫國(guó)鹽家糕則杰只借按液照成擴(kuò)文紡法進(jìn)估行方訴張?jiān)A粉。好我福國(guó)涉池及香注皮冊(cè)苦會(huì)足計(jì)測(cè)師糾專弊業(yè)識(shí)的隙成伯文思法包完括荒：儲(chǔ)注談冊(cè)唇會(huì)赴計(jì)殿師革法紡，廣民疤法江、盒刑慎法巴、膜公袖司紗法擦、紡證國(guó)券爸法詠等賣(mài)。舉思證喂責(zé)拆任對(duì)煤注家冊(cè)怎會(huì)攤計(jì)核師寒訴愿訟炮成時(shí)立輸要浪有幻玉以渠下形要絡(luò)素搜：1經(jīng)．因艇依粗賴熱審牲計(jì)軟過(guò)爽的蒜財(cái)餃務(wù)住報(bào)仗表紐奉及蜓其昌建炸議緣瑞而州導(dǎo)京致政損爭(zhēng)失片。關(guān)憤鍵居是忙說(shuō)真明“蜻損統(tǒng)失競(jìng)”壞存稈在唱及暖大熔小。夠損販?zhǔn)ъF可扔以棟是各證竟券創(chuàng)下蛙跌董、齡資嚼產(chǎn)活虧岡損鹽的之程頁(yè)度軋。厭對(duì)拿于壞這殃一肉要遇素瓣應(yīng)范當(dāng)察是?。赫l(shuí)撈起哪訴碰，撒誰(shuí)坦主雪張征，愧即例證時(shí)據(jù)糟應(yīng)仿由殊原矩告擋提醬供。祝被媽告催的革注耗冊(cè)圖會(huì)徹計(jì)損師連可糠以搬舉賤證委說(shuō)架明紫原扇告倡損蘿失夸并際非侮依餃賴輪審悼計(jì)嗎過(guò)嫌的脹財(cái)宮務(wù)榴報(bào)僑表溝及酸其休建許議皮而叮引瘡起丑。2瞞．經(jīng)擦過(guò)電審嚴(yán)計(jì)金的謎財(cái)拆務(wù)仔報(bào)導(dǎo)表貞及蘋(píng)其況建任議衫是貪錯(cuò)穗誤導(dǎo)的傭。該享要蹄素論是駱上贏一他要貸素擦的篇前顏提撓，吧也晃由堤原圣告都提嘩供乖證剪據(jù)數(shù)。搖但廣是去由寫(xiě)于警原展告圍可躍能住無(wú)宅法般得略知秋審踐計(jì)胖的郊具注體察情船況夜，蹈因摔此頃，引也燭可糧能隊(duì)存皂在杰著桂舉甜證瓣責(zé)添任霧倒蕉置受的嫌情嘆況撈，押即強(qiáng)由廚被船告握的碼注餡冊(cè)屠會(huì)蜓計(jì)位師敏證舟明恰自旅己軟的靜工賽作扇結(jié)及論相不冬存秧在糕錯(cuò)使誤球。昨3臟．艘導(dǎo)躬致絮的亞損拜失垃與佩審沾計(jì)誦后好仍農(nóng)存捏在犁錯(cuò)榜誤此的估財(cái)工務(wù)倡報(bào)衫表冰或腎審底計(jì)靠建個(gè)議符有塑因胸果嘗關(guān)瞇系賴，衫即今第改一崇要堪素奪和飄第成二蘇要窩素似之來(lái)間遺存唯在惕如甩下訴的恰因蹤蝶果易關(guān)辯系慘：財(cái)夢(mèng)務(wù)濕報(bào)產(chǎn)表堵及彩其艘建晃議瞎是額原粉告貝決權(quán)策社的耀依薪據(jù)。依幻玉據(jù)呈該匠財(cái)醫(yī)務(wù)編報(bào)返表獻(xiàn)及餃其趙建員議似決捎策防必勵(lì)然義導(dǎo)安致枯損炸失。舉倆證肺一坊般膊也凝由疏原成告倡提臣供雕。一紡.脫注姻冊(cè)嫌會(huì)表計(jì)千師彩的撐法稼律謠責(zé)擴(kuò)任（碑一匪）妄．猜會(huì)汽計(jì)婆責(zé)發(fā)任調(diào)與吉審框計(jì)嶄責(zé)等任1持.采審杜計(jì)錦責(zé)湖任鵲的金發(fā)葵展揭般露津欺偶詐斷和裝舞馬弊雹行所為坐為妻主紫→治以沙查掩錯(cuò)戲揭響弊膀?yàn)檫~主項(xiàng)→貌以冒驗(yàn)晝證踐會(huì)樓計(jì)搞報(bào)相表諷公秧允封性蹄為宿主廊→糧以嶄驗(yàn)稀證謝會(huì)獄計(jì)劣報(bào)山表慨公獨(dú)允炊性嫂為秒主際，屆又峰要默揭錦露鑼重絨大欠錯(cuò)棒誤照和好舞業(yè)弊族（鼓2辭0例世裝紀(jì)體7賽0災(zāi)年套代孔以將來(lái)?yè)p）（超1艷）肺會(huì)羅計(jì)能責(zé)販任鋤（臺(tái)《單獨(dú)悉立東審掩計(jì)門(mén)基邁本性準(zhǔn)額則嘴》應(yīng)規(guī)桌定還）被磚審府計(jì)閉單糾位緩的達(dá)會(huì)蠟計(jì)氏責(zé)泥任稈是創(chuàng):a懸.瓶建怨立升、宜健疏全燃內(nèi)喜部脆控輩制鋪制登度乖，b戀.怠保疑護(hù)投其炊資煎產(chǎn)英的窯安姓全愁、呼完五整眠，c續(xù).因保怕證負(fù)其良會(huì)毒計(jì)關(guān)資證料顆的鄭真怪實(shí)克性蠅、悶完糧整黎性隱、卷合寄法爪性撈。被辛審傻計(jì)場(chǎng)單境位誼的往會(huì)綿計(jì)壇責(zé)肢任強(qiáng)應(yīng)調(diào)寫(xiě)圖入墳審去計(jì)惜業(yè)默務(wù)副約塵定裂書(shū)鉆中筋，掏以馬示握負(fù)騙責(zé)機(jī)。(恒新藏具袋體若準(zhǔn)同則傳)晨規(guī)邀定:件在擺被流審跨計(jì)叢單墳位揪治段理娛層裙的吩監(jiān)倉(cāng)督送下拆，境按重照虛適偵用周的虎會(huì)文計(jì)禁準(zhǔn)樣則艙和白相愁關(guān)助會(huì)然計(jì)執(zhí)制錘度乎的謀規(guī)嘗定瓜編彼制壓財(cái)未務(wù)榮報(bào)火表旗是敲被咳審潔計(jì)熔單畢位須管開(kāi)理參層大的凝責(zé)沃任辭。防羽止礦或似發(fā)鞏現(xiàn)極舞孫弊襖是悅被蠻審遭計(jì)墓單顆位放治桐理畏層秋和細(xì)管要理轎層磚的竄責(zé)涌任應(yīng)。抬治唉理烈層繪有旅責(zé)物任掙監(jiān)食督扣管步理缸層殃建律立晴和酬維跪護(hù)客內(nèi)站部藏控立制誰(shuí).途管譯理網(wǎng)層胡有們責(zé)器任鄙在既治季理份層堂的客監(jiān)未督渡下庭建疲立漿良滔好良的念控怕制粘環(huán)推境靜，動(dòng)維薪護(hù)副有泰關(guān)桂政文策奧和搬程柔序造，輛以純保挺證議有姻序飽和捎有踢效悼地葉開(kāi)棉展顆業(yè)政務(wù)蝴活到動(dòng)連，嫁包粘括菠制第定私和籌維秧護(hù)吳與板財(cái)動(dòng)務(wù)況報(bào)縱告摩可押靠刺性強(qiáng)相霜關(guān)故的達(dá)控?cái)_制陰，總并斬對(duì)源可稀能棟導(dǎo)糠致圓財(cái)耳務(wù)陣報(bào)澆表著發(fā)抓生態(tài)重早大叮錯(cuò)自報(bào)割的昌風(fēng)答險(xiǎn)械實(shí)羽施搜管型理臺(tái)。財(cái)糠務(wù)簽報(bào)純表紗審請(qǐng)計(jì)芝不槳能棋減駱輕犧被霜審扁計(jì)輝單舌位杰管該理淡層殊和霜治素理染層辮的飄責(zé)太任泛。這土意豪味閑著無(wú)及乒時(shí)寇發(fā)劍現(xiàn)透并亡糾碗正蛛被德審叛計(jì)吐單銳位喪的錯(cuò)置誤粘與米舞畢弊，悔是漆被已審慰計(jì)下單爐位魔的夏管勺理邁當(dāng)鞠局怖的閑責(zé)摩任維。(兆2討)第注抹冊(cè)峰會(huì)柴計(jì)扶師齡的哭審奸計(jì)腳責(zé)蘿任按丘照堵中神國(guó)挖注荷冊(cè)致會(huì)熱計(jì)驕師腰審潔計(jì)倘準(zhǔn)苗則甩的昌規(guī)調(diào)定尺對(duì)判財(cái)鎖務(wù)凈報(bào)妙表劇發(fā)究表籃審塌計(jì)路意菠見(jiàn)湯是踢注剃冊(cè)沒(méi)會(huì)肅計(jì)乳師握的盞責(zé)將任.實(shí)印施給審虹計(jì)刻工憲作爪，蠶獲瓶取豪財(cái)悠務(wù)策報(bào)怎表桑在撒整受體涌上挺不返存掘在優(yōu)重布大布錯(cuò)棉報(bào)苦的兵合距理炎保擾證匯，貫無(wú)佩論姜該材錯(cuò)押報(bào)輩是絮由當(dāng)于貍舞末弊甘還誼是碧錯(cuò)顧誤鞏導(dǎo)杰致肺。(土3暖)錯(cuò)冠誤召與伍舞狂弊錯(cuò)膚誤是晴指肺導(dǎo)簽致騾財(cái)液務(wù)妻報(bào)皇表詞錯(cuò)跪報(bào)脫的身非偽故奴意揚(yáng)行蒼為黎，滋主墳要剪包自括縮慧：勇（腸一遞）雁為輝編棋制牲財(cái)杜務(wù)杯報(bào)拿表燃而桑收旁集殼和任處芹理批數(shù)姜據(jù)尖時(shí)琴發(fā)平生豪失外誤樓；句（護(hù)二匆）伐由俗于掀疏匯忽杏和比誤嚴(yán)解連有矛關(guān)辰事乒實(shí)醋而耕作及出功不冠恰半當(dāng)忘的貼會(huì)臨計(jì)滾估甘計(jì)庸；航（夢(mèng)三晌）刻在睛運(yùn)息用名與棚確夢(mèng)認(rèn)捆、控計(jì)莖量猛、遞分姜類悼或益列宜報(bào)懶（父包糟括尺披捎露耽)密相千關(guān)兔的顫會(huì)株計(jì)犧政慣策那時(shí)仔發(fā)綢生隊(duì)失沿誤膠。指伙會(huì)低計(jì)詢報(bào)婦表翁中煌存噴在錄的無(wú)俗意錯(cuò)畝報(bào)雨或莖漏那報(bào)傳，安主優(yōu)要命包愁括瓣：a原特始同記陷錄安和曲會(huì)芹計(jì)釘數(shù)得據(jù)晌的母計(jì)褲算誤、萬(wàn)抄誦寫(xiě)映錯(cuò)塔誤址;b對(duì)括事趣實(shí)卷的姥疏脫忽舒和鋼誤溜解抽；c對(duì)激會(huì)定計(jì)偽政古策陵的勉誤保用企。舞零弊嫩是江指認(rèn)被門(mén)審嘴計(jì)叢單費(fèi)位工的備管挎理?yè)P(yáng)層殲、釀治濱理黨層劈燕、訓(xùn)員婦工還或辟第帽三尾方偷使述用冰欺檢騙多手億段渣獲賀取稀不釣當(dāng)岸或邊非哄法邀利義益家的染故法意倚行覽為下怨列社兩釋類兵故骨意占錯(cuò)忌報(bào)咸與杰財(cái)漠務(wù)擺報(bào)洞表竄審肌計(jì)座相訂關(guān)秘：徹（萄一猛）唐對(duì)略財(cái)什務(wù)京信愿息馬作幸出鼻虛敬假叢報(bào)矩告促導(dǎo)嬸致喚的尼錯(cuò)案報(bào)躬；沿（斬二貢）岡侵扁占建資敬產(chǎn)配導(dǎo)腔致以的氏錯(cuò)哭報(bào)才。對(duì)鏟財(cái)付務(wù)壇信倒息斥作餅出耀虛航假旱報(bào)膽告啞，公可溪能布源賺于誤管抬理舒層謀通蠶過(guò)步操達(dá)縱毛利弓潤(rùn)毛誤極導(dǎo)發(fā)財(cái)微務(wù)捐報(bào)爪表此使宏用救者違對(duì)要被凈審蚊計(jì)猴單拌位雅業(yè)潑績(jī)盞或曾盈憑利臂能透力箭的寧判墊斷掏。欲對(duì)嚷財(cái)楊務(wù)末信直息耽作勾出孫虛真假墓報(bào)卷告必的動(dòng)編機(jī)主疫要炮包嗎括乎：（露一部）叔迎謀合蔥市掉場(chǎng)除預(yù)繭期婚或鹿特買(mǎi)定糊監(jiān)鴉管救要丑求侵；鐵（獵二瞎）寸牟辱取鑒以而財(cái)刃務(wù)廈業(yè)橋績(jī)杰為蹈基晌礎(chǔ)亞的志私阻人危報(bào)任酬捉最運(yùn)大鋒化誓；跪（測(cè)三峰）陡偷婚逃紫或縮慧騙耳取冰稅仔款談；笨（嚷四桿）這騙兄取汪外過(guò)部獨(dú)資茄金熟；陽(yáng)（頃五珠）登掩戀蓋餅侵煌占晶資驅(qū)產(chǎn)亞的嫂事萍實(shí)夢(mèng)。對(duì)失財(cái)悲務(wù)章信俱息彈作旬出俱虛玻假燦報(bào)談告通謹(jǐn)常啦表雞現(xiàn)帽為：（然一丑）肚對(duì)潑財(cái)晝務(wù)卡報(bào)偏表刻所詢依避據(jù)繡的烤會(huì)含計(jì)幣記席錄歉或魂相牽關(guān)玩文狼件屯記公錄鋤的蕩操鼻縱點(diǎn)、繩偽努造窄或鋪篡所改嗚；光（循二賺）父對(duì)怕交段易伍、李事史項(xiàng)擺或弄其子他限重胸要鍵信叛息膛在組財(cái)茫務(wù)兔報(bào)法表冒中顏的蔥不嗚真傅實(shí)哈表史達(dá)紐奉或襯故章意積遺唉漏參；逃（挖三糾）原對(duì)姜與典確納認(rèn)電、費(fèi)計(jì)沖量富、輩分犬類尾或格列來(lái)報(bào)臥有極關(guān)味的糠會(huì)謠計(jì)冤政塌策團(tuán)和晴會(huì)致計(jì)義估北計(jì)酸的襪故扛意逐誤治用嚼。對(duì)虜財(cái)陣務(wù)擔(dān)信陵息絲式作填出醫(yī)虛那假緩報(bào)清告良通握常科與吸管扛理欠層填凌船駕闊于看控拳制晚之膚上歡有吩關(guān)她。號(hào)管菌理始層鏟通傍過(guò)億凌獲駕香于近控菠制戴之悠上實(shí)汗施瞧舞串弊膝的功手炕段廊主公要倡包鑼括：（備一撤）模編骨制栗虛柔假瘡的旬會(huì)攤計(jì)錯(cuò)分威錄瞞，近特客別陣是慨在主臨秤近賤會(huì)預(yù)計(jì)曾期金末宜時(shí)稻；袖（旨二晚）百濫旺用款或百隨寧意徑變慶更適會(huì)酸計(jì)往政碎策夸；各（株三防）并不霧恰禾當(dāng)剩地情調(diào)章整磁會(huì)援計(jì)羽估害計(jì)吃所臂依敵據(jù)丸的活假影設(shè)傍及衫改編變朋原焦先乎作慚出易的熱判付斷方；凍（厚四極）蟻故玩意令漏衰記奸、祝提鄙前擺確屈認(rèn)額或找推荷遲珠確顯認(rèn)踩報(bào)周告珠期罵內(nèi)股發(fā)居生欠的第交抵易防或彼事白項(xiàng)考；貓（兩五賓）教隱瓶瞞紙可潮能闖影湖響塑財(cái)贊務(wù)筐報(bào)螺表央金僻額蹲的罪事壯實(shí)步；逆（庫(kù)六刻）守構(gòu)閣造埋復(fù)傻雜幣的燈交績(jī)易臂以新歪兵曲訊財(cái)妹務(wù)吐?tīng)罡r緒或沙經(jīng)頑營(yíng)腸成致果牢；場(chǎng)（牲七栗）祥篡閘改或與另重銜大趙或云異貞常統(tǒng)交窗易茄相倉(cāng)關(guān)畢的發(fā)會(huì)逮計(jì)腸記棉錄錄和遍交寸易您條眼款駱。侵餐占鉗資舟產(chǎn)陣是逗指污被夾審僵計(jì)壁單抱位咱的葉管腥理跨層狼或最員蜜工捎非穴法滴占攤用牲被令審搖計(jì)菜單唱位奮的扯資篇產(chǎn)擱，孫其少手遲段驢主邪要茫包地括尖：恒（疼一甩）默貪問(wèn)污避收非入滑款橡項(xiàng)服；為（袖二慰）導(dǎo)盜劫取姑貨奔幣炭資餅金駁、很實(shí)跟物寒資蜘產(chǎn)士或壇無(wú)權(quán)形薦資葡產(chǎn)荷；望（充三弱）蜓使岡被殘審屬計(jì)鑼單縱位尼對(duì)胞虛搖構(gòu)彈的影商任品譯或幅勞士務(wù)鍋付睬款遵；?。ㄏㄋ牟撸┌Y將害被喊審創(chuàng)計(jì)器單薄位攜資源產(chǎn)尺挪偵為燒私睡用警。傘侵華占隱資晉產(chǎn)研通色常法伴喝隨烤著托虛辭假替或晨誤沾導(dǎo)機(jī)性涼的福文敵件叨記縣錄勤，似其僑目祥的難是辟隱枕瞞亂資鐵產(chǎn)遺缺肢失純或溝未阻經(jīng)槳適慨當(dāng)欠授良權(quán)勝使咽用活資義產(chǎn)糠的恨事境實(shí)。并舞票弊省的鑼發(fā)選生赤通短常幕涉誤及枯下門(mén)列燦因驅(qū)素占：尸（割一狗）透動(dòng)不機(jī)扶或銀壓荷力千；僅（不二騎）讀機(jī)急會(huì)悶；掠（位三槽）旋借輪口鞋。舞羊弊指惰會(huì)直計(jì)末報(bào)輪表愛(ài)中損存欣在向不鑄實(shí)撐反燒映豪的故接意行數(shù)為葬,古主坐要落包結(jié)括概：a偽暴造虛、次編寺造迷記飾錄黃或伙憑撤證叨；b侵拌占狼資吵產(chǎn)格；c隱逝瞞滲或焦刪砌除妨交撈易倍或邀事璃項(xiàng)跪；d記葡錄壇虛駛假敏的僵交笛易乞或獻(xiàn)事?lián)茼?xiàng)理；e蓄搭意跟使勒用遭不鳥(niǎo)當(dāng)波的賊會(huì)筆計(jì)安政糖策糾。錯(cuò)窄誤顆和擋舞思弊井的板區(qū)洋別誓:錯(cuò)指誤真是脊無(wú)極意閑的，舞辦弊步是捎故席意晌的(雨4賭)會(huì)悶計(jì)冊(cè)責(zé)照任譽(yù)和鏈審東計(jì)滴責(zé)明任蓮的刑明鉛確（兵《忠錯(cuò)條誤姜與鞏舞唯弊慈具果體敘準(zhǔn)發(fā)則夠》冊(cè)的廉規(guī)熔定嘉）①嚷注驅(qū)冊(cè)殊會(huì)鑰計(jì)竿師邊如烤果芝未衣能掉將變會(huì)召計(jì)清報(bào)裂表嗽中孤嚴(yán)離重圈失元實(shí)師的資錯(cuò)嘉誤享與碰舞諷弊想揭籮露芹出第來(lái)名，費(fèi)應(yīng)涼負(fù)琴審禿計(jì)摔責(zé)賺任牢。②僑由隆于淡審天計(jì)果測(cè)鑒試兄和運(yùn)被摟審批計(jì)痛單亡位班內(nèi)饒部舅控瓦制麻的電固位有未限怨制削，債注妨冊(cè)戒會(huì)杜計(jì)豎師迎即翁便小完腰全趙根笨據(jù)鞏獨(dú)弊立睡審垮計(jì)卷準(zhǔn)認(rèn)則匠進(jìn)勻行語(yǔ)審都計(jì)畝，月也藏不捕可抽能勁保擱證財(cái)將右所念有灰的乎錯(cuò)慎誤當(dāng)與括舞筑弊揚(yáng)揭炎發(fā)智出荷來(lái)超，拆只脅能譯做挑到破合已理烈確莖信廳的過(guò)程之度遵。新竹準(zhǔn)山則橋規(guī)爭(zhēng)定:童注會(huì)冊(cè)鳳會(huì)閉計(jì)領(lǐng)師煉按估照脈審泰計(jì)昂準(zhǔn)椒則惕的徐規(guī)酷定依執(zhí)替行張審貌計(jì)龜工繞作猴，龜能談夠仔對(duì)家財(cái)艇務(wù)凳報(bào)奶表棕整乎體獨(dú)不芳存遮在襖重?zé)笮渝e(cuò)字報(bào)氧獲象取蛛合籠理纖保翅證煙。由禽于拋審趕計(jì)嘩中絲式存幅在里的賊固嗚有誰(shuí)限童制散影蜘響沈注強(qiáng)冊(cè)漲會(huì)趴計(jì)蛾師虹發(fā)諒現(xiàn)悶重潑大恐錯(cuò)個(gè)報(bào)宋的耀能腔力粉，貧注留冊(cè)閉會(huì)瀉計(jì)非師喚不征能崗對(duì)飯財(cái)早務(wù)耗報(bào)扮表勿整留體呀不或存綱在流重孩大痕錯(cuò)正報(bào)聯(lián)獲劈燕取擾絕伸對(duì)結(jié)保鏈證憐。涼導(dǎo)駱致論固托有膨限桌制志的借因鑰素錄主參要擁包碧括斃：貪（莖一規(guī)）低選倦擇遞性殺測(cè)來(lái)試聾方衰法拼的他運(yùn)惡用鉆；窄（慰二肉）雁內(nèi)晶部僻控特制銅的橡固拾有連局茫限潑性頌；騙（催三蒼）杠大禽多省數(shù)店審疼計(jì)新證嚷?lián)凼桥艺f(shuō)困服爐性蒸而架非娘結(jié)舅論子性透的瞞；度（龜四疲）姜為撒形藏成誼審舍計(jì)睛意專見(jiàn)肌而旱實(shí)恨施肥的稍審瀉計(jì)折工妥作加涉走及扎大北量丟判騙斷涼；敏（進(jìn)五編）廢某趨些虎特毒殊量性陵質(zhì)柜的倒交哥易眼和路事峽項(xiàng)船可作能扎影默響超審蔑計(jì)距證也據(jù)鳳的吸說(shuō)咸服俯力灘。影爪響澤注燙冊(cè)怖會(huì)癥計(jì)怎師肚發(fā)膜現(xiàn)文舞騰弊壞導(dǎo)幸致格的招重顛大沈錯(cuò)這報(bào)剪的曠因蓬素善主昌要洪包份括露：豪（攀一絹）植舞傅弊狹者誘的妻狡香詐屢程拼度胞；減（盲二簡(jiǎn)）毅串吼通貸舞毫弊美的需程器度動(dòng)；禮（紙三悄）怠舞凳弊咽者蚊在探被罪審修計(jì)性單晨位貸的原職嗎位束級(jí)貪別請(qǐng)；辨（令四品）逆舞蔥弊誤者歐操昂縱觸會(huì)莫計(jì)藍(lán)記遇錄準(zhǔn)的葉頻蝴率照和捏范顯圍任；橡（哨五賴）遙舞件弊珠者丸操頂縱營(yíng)的狗每迫筆頭金身額齒的幕大寨?、蹆r(jià)發(fā)蘇現(xiàn)惕錯(cuò)鞭誤轉(zhuǎn)或其舞軌弊光時(shí)料的墓作姑法嫁：A巷注弦冊(cè)鋤會(huì)湖計(jì)旺師嗚在遲審蒼計(jì)押過(guò)烏程原中連發(fā)什現(xiàn)彎有拐錯(cuò)熟誤改或饞舞床弊粘的蹤蝶可粱能乞性舞時(shí)娘，蟲(chóng)應(yīng)啟對(duì)符其冊(cè)重釣要杰性封進(jìn)須行逗評(píng)防估型，倘并北確嚇定捐是鎖否罩修振改扭或雹追寶加急審賢計(jì)迅程基序坡。B纏如囑果疫證拒實(shí)膠錯(cuò)魯誤塑或壺舞已弊勸確斜實(shí)境存繞在范，擴(kuò)應(yīng)要提襪請(qǐng)蒙被特審駁計(jì)梁?jiǎn)胃段怀m擇當(dāng)悠處畝理事，獲并鹽考殿慮批其撲對(duì)漂會(huì)浮計(jì)摘報(bào)浩表啞的赴影忽響摧。馬必忠要哨時(shí)向，犬應(yīng)虛征聰求肢律壘師蚊的季意繭見(jiàn)館或暫取惕消艇業(yè)嗚務(wù)設(shè)約香定昆。C翅如長(zhǎng)果覆被材審豪計(jì)快單閑位瞧拒膏絕味調(diào)店整棒，尿或益適穿當(dāng)謎披盛露狗已啞發(fā)億現(xiàn)新的河重表大蜻錯(cuò)勞誤斤與濾舞父弊旅，云注靜冊(cè)碑會(huì)扁計(jì)綿師撇應(yīng)抱視奮其啞對(duì)踏會(huì)忙計(jì)液報(bào)扁表羅的堆影亦響妨程犬度妄，欄發(fā)捕表制?，F(xiàn)留賭意姓見(jiàn)的、燈否盤(pán)定本意寸見(jiàn)腰。D邪如敢果物無(wú)拜法寇確剛定顧已飽發(fā)處現(xiàn)搬的叛錯(cuò)言誤轉(zhuǎn)與歌舞瘋弊梨對(duì)神會(huì)槽計(jì)凱報(bào)逗表胞的飄影飽響論程協(xié)度塘，豪注陽(yáng)冊(cè)飾會(huì)湯計(jì)趟師奔應(yīng)持當(dāng)俱發(fā)鄉(xiāng)豐表爸保餅留車(chē)意憐見(jiàn)歇或誤無(wú)盛法花表聲示虜意京見(jiàn)努。二創(chuàng).注臟冊(cè)靈會(huì)征計(jì)努師柳法陽(yáng)律述責(zé)徒任奇的皺成歉因清和旁種厭類1酬.注士?jī)?cè)分會(huì)壯計(jì)不師找法踢律懇責(zé)米任祖的盜成易因。①被幅審排計(jì)則單剪位展方芒面墊的倒責(zé)惜任A錯(cuò)構(gòu)誤梅、交舞壇弊慘和綿違扇法喝行勿為由街于炸審媽計(jì)仇的固進(jìn)有爪限驕制，戶不聯(lián)能掙苛佳求參注逮冊(cè)鉛會(huì)惱計(jì)拖師事發(fā)典現(xiàn)域和除揭銜露昏會(huì)秀計(jì)幫報(bào)藥表婦中所梨有嫂的帖錯(cuò)個(gè)誤火與竟舞蘭弊情盟況何，尸但斬這縮慧不瞞意章味傻著竹注訪冊(cè)貝會(huì)罰計(jì)你師堪對(duì)膽未燃能席查綿出煎的借會(huì)累計(jì)統(tǒng)報(bào)憲表情中育的室重必大鬧錯(cuò)該誤劣與嚷舞數(shù)弊愛(ài)沒(méi)壯有顯任瞇何盛責(zé)追任房誠(chéng)，斗關(guān)抹鍵絮要撐看取未穿能機(jī)查腐出船的申原市因攔是哈否途源嘗自蕩注玩冊(cè)籠會(huì)返計(jì)撞師法本隙身述的削過(guò)亡錯(cuò)導(dǎo)。注蛋冊(cè)醋會(huì)爪計(jì)信師爹對(duì)被箱審嚴(yán)計(jì)粒單棟位恨的捎違峽法診行殘為嘴，應(yīng)征同崇管楊理懇當(dāng)坡局背討晨論掃，滿向巖律秀師熔請(qǐng)徐教身，組必飲要燙時(shí)恥擴(kuò)類大女審桂計(jì)轟程光序云以拼查擊明執(zhí)事媽實(shí)各真嚴(yán)相繁，并殃應(yīng)閃做捏如扎下瓦處項(xiàng)理馬：a繭如射果挑違厭法憂行幣為鬧對(duì)跳會(huì)仰計(jì)炊報(bào)欲表捉有嚴(yán)墳重眉影冠響遲而蔥未蘇做當(dāng)適專當(dāng)慰的悶會(huì)激計(jì)狼處駱理攤和距披妄露，卵注茅冊(cè)騾會(huì)負(fù)計(jì)驢師嗽應(yīng)變發(fā)頸表保惕留同意籌見(jiàn)稼或服否堤定障意激見(jiàn)斥。因甩為挪這山時(shí)喝會(huì)口計(jì)醉報(bào)餡表不閃符甜合析公跪認(rèn)臟會(huì)光計(jì)延原耀則膜。b踢如療果檢注鹿冊(cè)藝會(huì)糠計(jì)誰(shuí)師不蜓能幟取燦得許違披法朽行冶為含的梳充竊分忙證橋據(jù)，熊應(yīng)小發(fā)納表保清留銜意薄見(jiàn)先或慰無(wú)答法依表將示排意爸見(jiàn)劈燕。括因我為銅這橫說(shuō)舉明鈴審堪計(jì)歡范昨圍螺受煤到兩了慘限恒制跟。c坊如筆果叢被沃審梳計(jì)茅單肯位拒婦絕檔接葬受蹄審釋計(jì)重丙大蹈違標(biāo)反舅法落規(guī)究行虎為蹄，彎注授冊(cè)黨會(huì)天計(jì)故師揭應(yīng)廉做掘適蒜當(dāng)煎的作處瓶理謹(jǐn)（括包唐括腸評(píng)鳥(niǎo)價(jià)邪、肌查榜證置和渣處技理悶、裁報(bào)鑒告產(chǎn)）王。B經(jīng)斧營(yíng)揪失扔敗被撿審蔬計(jì)定單餅位桐在答經(jīng)縫營(yíng)遭失類敗喝時(shí)宴，池也烏可乎能猜會(huì)讓連烈累帶到耀注尖冊(cè)鵲會(huì)秤計(jì)歐師方，抱原秘因牛之聰一往是眠會(huì)化計(jì)級(jí)報(bào)奮表牧使它用辰者采不植理斃解濟(jì)經(jīng)達(dá)營(yíng)亡失逃敗器和偶審核計(jì)也失轉(zhuǎn)敗脊的替差昏別蘭。a經(jīng)使?fàn)I們風(fēng)兼險(xiǎn)：瞇企墳業(yè)勞由野于糞經(jīng)的濟(jì)逆或休經(jīng)左營(yíng)翻條余件范而傘無(wú)捎力狼歸菜還責(zé)借映款杠或汪無(wú)享法繁達(dá)邪到私投袍資總?cè)舜┢诮返那咽珍z益美。b經(jīng)霉?fàn)I青失友?。簹W反凳映蔬經(jīng)銳營(yíng)倡風(fēng)冷險(xiǎn)公的戰(zhàn)極靈端型情扇況現(xiàn)就志是言經(jīng)購(gòu)營(yíng)滴失配敗地。c審銷計(jì)炒風(fēng)棚險(xiǎn)：奇審酒計(jì)膀人暖員報(bào)確構(gòu)實(shí)介遵逼守葛了鋒審好計(jì)奏準(zhǔn)匪則布，胖但脈卻奧提糞出盼了衛(wèi)錯(cuò)匆誤押的優(yōu)審鑼計(jì)下意毛見(jiàn)血。d審寫(xiě)計(jì)央失輪?。壶Q指鎖注顏冊(cè)言會(huì)內(nèi)計(jì)集師谷由富于內(nèi)沒(méi)惹有湊遵域守軟公助認(rèn)俘審腐計(jì)高準(zhǔn)困則搶而闊形忘成渾或浮提嘆出姜了倍錯(cuò)掃誤叔的睬審象計(jì)拾意冠見(jiàn)熟。出蒸現(xiàn)泳經(jīng)隙營(yíng)顆失睡敗使時(shí)挽，圈審掃計(jì)倦失肝敗忌可脫能覺(jué)存螺在茄，擇也勾可勿能功不拳存扎在弦。②審霜計(jì)莊人豪員駝方怨面尊的總責(zé)毒任A約盲違違卸約雙，宇是椅指慈合滴同混的剖一設(shè)方且或剖幾由方嗚未姨能沾達(dá)鼠到葬合勢(shì)同腳條彩款沙的墊要暢求膜。驕當(dāng)李違詳約奏給媽他邪人攝造徐成避損弓失鴿時(shí)罪，辜注然冊(cè)舒會(huì)浸計(jì)淹師濕應(yīng)級(jí)負(fù)院違唉約災(zāi)責(zé)蔬任恨。B過(guò)仆失過(guò)瞎失膚，唐是雷指捷在封一摧定蠻條演件嘉下帆，叔缺檔少叔應(yīng)奮具瘦有屋的隊(duì)合乎理趴的蓋謹(jǐn)東慎蠶。雜當(dāng)贈(zèng)過(guò)姓失勿給條他然人表造只成路損飯失逐時(shí)料，援注便冊(cè)耗會(huì)唯計(jì)崇師定應(yīng)蛋負(fù)亂違帽約駱責(zé)刑任悼。a普辮通駁過(guò)濕失苗（牧一壇般刊過(guò)尺失蓄）通腹?？资巧持附?zèng)]諷有廈保坦持筋職模業(yè)紡上茶應(yīng)泥有崇的扒合游理咱的訪謹(jǐn)雀慎慈。行對(duì)槳注跟冊(cè)騎會(huì)嶄計(jì)傳師五則父是守指策沒(méi)危有蓮?fù)昝闳珦熳穹蹖l業(yè)由準(zhǔn)鞠則輸?shù)泥徱谇蠓?。b重養(yǎng)大怪過(guò)投失是軍指淺連代起愛(ài)碼妥的量職椅業(yè)胃謹(jǐn)訊慎牛都泰不扶保遮持薪，昏對(duì)先業(yè)胖務(wù)淚或盡事速務(wù)腰不窮加過(guò)考必慮運(yùn)，陽(yáng)滿陳不蹲在姐乎恩。影對(duì)垮注墳冊(cè)偷會(huì)桃計(jì)漫師輛則戚是兇指頁(yè)根那本少?zèng)]鍋有課遵囑循巡壽專弟業(yè)譜準(zhǔn)協(xié)則疫或騙沒(méi)超有誦按對(duì)專查業(yè)煤準(zhǔn)狀則燃的詳基厲本科要確求風(fēng)執(zhí)劍行申審芝計(jì)糟。c共角同疏過(guò)簽失即茂對(duì)吉他鼓人解過(guò)喪失怨，夫受撲害猜方銜自束己譜未疤能脂保坦持若合旋理陸的反謹(jǐn)遼慎糞因侵而汽蒙組受漂損謝失被。重科要謙性和內(nèi)謠部些控秒制這提兩種個(gè)共概辱念鞋有胳助傻于叛區(qū)枕分億注旺冊(cè)驢會(huì)講計(jì)型師針的幫普軌通泰過(guò)擊失滾和喇重訴大率過(guò)賓失醫(yī)。重冒要寄性取蹦決滴于精在散具瞧體計(jì)環(huán)踏境墨下圈對(duì)差錯(cuò)陽(yáng)報(bào)察金宇額撒和創(chuàng)性收質(zhì)融的埋判券斷卡。專如匯果從一級(jí)項(xiàng)眨錯(cuò)贊報(bào)掙單己獨(dú)釋或劉連腿同駁其嶺他蘿錯(cuò)蛙報(bào)險(xiǎn)可匯能送影承響牛財(cái)士務(wù)漆報(bào)羽表屬使贈(zèng)用籍者泛依銷據(jù)補(bǔ)財(cái)伐務(wù)雀報(bào)帥表躁作誕出府的微經(jīng)韻濟(jì)麻決忍策夕，特則蜜該死項(xiàng)洋錯(cuò)臟報(bào)毀是荷重順大吃的值。內(nèi)囑部楚控肥制:配被降審籠計(jì)或單歷位尋為械了其保比證寇業(yè)犁務(wù)牧活葬動(dòng)建的警有衣效碗進(jìn)割行舞，廉保內(nèi)護(hù)孝資青產(chǎn)才的禁安割全旁和哪完妄整撤，膠防真止般、猶發(fā)驢現(xiàn)院、其糾近正尋錯(cuò)梅誤藏與條舞醉弊創(chuàng)，呀保貸證氧會(huì)弱計(jì)磚資燙料耍的斑真趴實(shí)俱、情合版法加、梨完貴整興而屋制找定嶼和史實(shí)圾施頁(yè)的粒政膽策永與擋程編序罷。C欺王詐載(厄紋特儉馬饞斯各公守司殿訴醒杜勝羅全斯項(xiàng)會(huì)薦計(jì)枕師逆事荷務(wù)至所破案跡)又框稱注旁冊(cè)云會(huì)走計(jì)曉師盞舞滲弊，鍬是更以欺旁騙久或礦坑橡害怎他件人絹為兔目孔的盛的醒一彎種水故緊意刪的沿錯(cuò)李誤農(nóng)行灣為。己對(duì)完注累冊(cè)愈會(huì)高計(jì)掘師靠而遙言僵，懸就嫌是遵為講了光達(dá)辣到扛欺嗽騙炎他麻人睡的恢目曾的際，餡明缸知秋委憑托敲單專位趴的勵(lì)會(huì)盡計(jì)遠(yuǎn)報(bào)氏表攝有刑重芒大難錯(cuò)托報(bào)每，盈卻胳加譽(yù)以膛虛歇偽恭的暮陳謎述舉，瓜出悲具階無(wú)糕保薯留雷意并見(jiàn)螺的衡審炊計(jì)早報(bào)現(xiàn)告歷。作廚案具網(wǎng)有屑不道良邪動(dòng)芝機(jī)是臘欺秤詐甘的寬重啟要鵝特隙征中，告也捐是氧欺顏詐礙與筒普渠通程過(guò)姑失鄭和綿重祝大稿過(guò)讓失課的附主輩要蜜區(qū)淘別級(jí)之技一儲(chǔ)。農(nóng)但觸是災(zāi)推騰定拘欺煌詐煮和水重跌大覆過(guò)阿失疼的恭界珠限度往獸往移很炊難展界袖定曉。另跪外枯有乘的訪成寒因贊是傍被地審?fù)Ｓ?jì)發(fā)單辛位壩和捉注眨冊(cè)由會(huì)衛(wèi)計(jì)微師愈雙互方劫的丟責(zé)裙任樣，胞還爸有磁的霞是澡使鐘用春者懸誤榴解廣的牙原物因畢。2斤0薄世草紀(jì)紛2燙0爆年緒代定，博弗抵雷友德?斯蛛特府公然司有—巖從乘事枝橡富膠暗進(jìn)齡口病和幣銷色售尖，插缺陵乏孟營(yíng)遣運(yùn)桂資踢金物，畢以悠貸?？钆芫S您持助經(jīng)紹營(yíng)飄，晨1盟9特2盒4愿年晌3熔月挑向厄誰(shuí)特舟馬表斯凝公桐司厲貸走1止0另萬(wàn)問(wèn)美漆元位，閣厄朝特眠馬壩斯鋤公落司涼是六從是事篩應(yīng)際收朋賬俯款貞業(yè)拘務(wù)云的恭公備司僅，槍以山前蝕與請(qǐng)斯畏特訂公需司妨有閃小森業(yè)壤務(wù)李往布來(lái)哭，捏由啄于潔本化次棍貸擋款榜數(shù)掏額俱較旗大填，槐厄鼻特呼馬挑斯?jié)B公論司胡要菠求此斯哭特秀公久司刑管場(chǎng)理價(jià)層籌出趴具宣一岔份昨經(jīng)檔審杠計(jì)椒的丹資紹產(chǎn)悲負(fù)激債賞表聰，場(chǎng)以浙決服定恐是毯否敵同亞意絞發(fā)蒸放賢這烈筆竊貸惱款敲。露斯攏特副公怕司蔑馬般上賀提拴供團(tuán)一虎份厚經(jīng)猶杜戀羅曲斯紛會(huì)丸計(jì)影師扶事害務(wù)淋所子審橫計(jì)碰的駝1驅(qū)9急2貝3垃年秩1宅2娘月饅3父1君日椒資毫產(chǎn)廊負(fù)舍債扒表爺及店其掩出盆具手的對(duì)一舉份衡無(wú)燃保釘留騙意底見(jiàn)肺審鍵計(jì)暑報(bào)榴告風(fēng)。甚2余0讓年淺起礎(chǔ)事李務(wù)童所影就通審潔該芳公杰司呢，恐清狀楚恐知早道斯坑特捏公趴司汪會(huì)卻用審爛計(jì)尺報(bào)紹告害向劍銀濕行陣申讀請(qǐng)絲式貸倦款辭，遇但極不跌知號(hào)向旋誰(shuí)逃貸美。斯群特忠公請(qǐng)司經(jīng)手審堪計(jì)險(xiǎn)的貨資睬產(chǎn)樣負(fù)參債吧表鵝顯侍示瞧，部總忘資瓦產(c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