審計(jì)目標(biāo)培訓(xùn)講義

第三章審計(jì)目標(biāo)第一節(jié)財(cái)務(wù)報(bào)表審計(jì)總體目標(biāo)與審計(jì)工作前提

一、財(cái)務(wù)報(bào)表的編制

（一）財(cái)務(wù)報(bào)表的概念

財(cái)務(wù)報(bào)表----指依據(jù)某一財(cái)務(wù)報(bào)告編制基礎(chǔ)對(duì)被審計(jì)單位歷史財(cái)務(wù)信息做出的結(jié)構(gòu)性表述，包括相關(guān)附注，旨在反映某一時(shí)點(diǎn)的經(jīng)濟(jì)資源或義務(wù)或者某一時(shí)期經(jīng)濟(jì)資源或義務(wù)的變化。

相關(guān)附注通常包括重要會(huì)計(jì)政策概要和其他解釋性信息。

財(cái)務(wù)報(bào)表通常是指整套財(cái)務(wù)報(bào)表，有時(shí)也指單一財(cái)務(wù)報(bào)表。

（二）適用的財(cái)務(wù)報(bào)表編制基礎(chǔ)

適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)----指法律法規(guī)要求采用的財(cái)務(wù)報(bào)告編制基礎(chǔ)；或者管理層和治理層（如適用）在編制財(cái)務(wù)報(bào)表時(shí)，就被審計(jì)單位性質(zhì)和財(cái)務(wù)報(bào)表目標(biāo)而言，采用的可接受的財(cái)務(wù)報(bào)告編制基礎(chǔ)。

一般分為通用目的編制基礎(chǔ)和特殊目的編制基礎(chǔ)。

1.通用目的編制基礎(chǔ)----指旨在滿足廣大財(cái)務(wù)報(bào)表使用者共同的財(cái)務(wù)信息需求的財(cái)務(wù)報(bào)告編制基礎(chǔ)，主要是指會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度。

2.特殊目的編制基礎(chǔ)----指旨在滿足財(cái)務(wù)報(bào)表特定使用者對(duì)財(cái)務(wù)信息需求的財(cái)務(wù)報(bào)告編制基礎(chǔ)。

包括計(jì)稅核算基礎(chǔ)、監(jiān)管機(jī)構(gòu)的報(bào)告要求和合同的約定等。

適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)通常指會(huì)計(jì)準(zhǔn)則（財(cái)務(wù)報(bào)告準(zhǔn)則）和法律法規(guī)的規(guī)定。此外，其他文件可能對(duì)如何應(yīng)用適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)提供指引。在這種情況下，適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)可能還包括下列文件：

1.與會(huì)計(jì)基礎(chǔ)相關(guān)的法律法規(guī)，司法判決和職業(yè)道德要求；

2.準(zhǔn)則指定機(jī)構(gòu)發(fā)布的具有不同權(quán)威性的會(huì)計(jì)解釋3幫.孟準(zhǔn)跑則郊制盡定礦機(jī)守構(gòu)剛針棋對(duì)肺新跑出夫現(xiàn)杠的糞會(huì)雜計(jì)灣問非題濃發(fā)渠布束的躁具刊有段不可同挎權(quán)胞威茫性嶄的們意稍見凡；迅4構(gòu).州得瘡到冬廣觀泛抄認(rèn)泄可直和繁普堤遍亦使奴用稱的妖一詢般倚慣闊例耐或葉行績業(yè)攔慣榮例密。側(cè)特鼻殊獵目踏的培財(cái)微務(wù)貴報(bào)雙告劈燕編依制錢基掀礎(chǔ)分分環(huán)為滅公衰允達(dá)列有報(bào)怕編郵制蘆基稠礎(chǔ)貧和棟遵灰循們性渣編鑼制航基毫礎(chǔ)吹。雷其鋸一練，團(tuán)公爺允盼列每報(bào)悠編擋制怨基略礎(chǔ)麥-盜-乞-俯-偵指妖要謎求痛管嫩理胸層墻和戒治前理卸層祖（飲如番適慮用尺）轎遵幫循殲其芝規(guī)商定蛙并筍包眾含塞下向列蛾內(nèi)性容薯之麻一疫的理財(cái)烤務(wù)薦報(bào)彎告符框爛架朽：晶（殖1倡）踩明桑確粱或燙隱徒含階地經(jīng)認(rèn)圾可腫，榨為飯了糊實(shí)犧現(xiàn)龜財(cái)儲(chǔ)務(wù)敢報(bào)夾表編的扇公巧允搶列滴報(bào)冒，乞管鋒理煎層猾和納治置理首層戰(zhàn)（病如甚適盆用敬）地可銅能狠有閑必顏要拼提牢供樣除答了足框嶄架氣具衣體夢要靠求變之凍外百的悉其炎他習(xí)披約露意；隙（彩2使）共明縣確鵲地繭認(rèn)席可姿，穴為怎了梳實(shí)父現(xiàn)航財(cái)振務(wù)副報(bào)倘表舞的味公涌允騎列處報(bào)墓，益在稱極酸其夸特設(shè)殊盆的銜情寧況續(xù)下酷，傲管宰理賀層致和頂治風(fēng)理腳層釣（氧如設(shè)適膏用職）籍可暮能越有晚必貫要訓(xùn)偏界離朗框誤架夸的驚某感項(xiàng)盒要狠求抵。鴿其伸二西，晶遵士循象性散編嚴(yán)制箭基之礎(chǔ)匯-即-路-爹-良指舌要謹(jǐn)求舞管蹤蝶理筍層與和牧治貼理龍層借（爹如鳥適側(cè)用掉）墻遵勒循督其短規(guī)腳定寸的必財(cái)品務(wù)廟報(bào)豪告靠框殼架基，賠但菠不范包銹含眠前毛款亂第糕（屢1滴）搭項(xiàng)韻或押第忠（裁2巴）妄項(xiàng)憑中腦的沫任扁何六一拉項(xiàng)杏內(nèi)拜容肉。二惜、臭財(cái)以務(wù)瞎報(bào)墳表后審秒計(jì)狗總發(fā)體賞目女標(biāo)聰（肌一禾）炸總踢體避目枝標(biāo)執(zhí)識(shí)行饑財(cái)妻務(wù)臘報(bào)蜂表諒審析計(jì)鞠工址作叫時(shí)賭，腹注量冊(cè)爐會(huì)俘計(jì)似師搞的族總潔體或目六標(biāo)盜：碼1沾.劃對(duì)擴(kuò)財(cái)?shù)縿?wù)慚報(bào)夢表證整冤體效是談否月不威存網(wǎng)在邊由爬于舞癢弊摧或廳錯(cuò)骨誤導(dǎo)立致群的后重施大卵錯(cuò)詳報(bào)斑獲間取滅合看理倒保苦證交，海使囑得摧注徹冊(cè)匯會(huì)絲式計(jì)洋師扇能池夠弱對(duì)余財(cái)春務(wù)抱報(bào)職表咐是拒否仍在霉所路有惑重傲大波方寨面駝按裁照受適炎用脹的財(cái)膠務(wù)漠報(bào)便告距編活制基莫礎(chǔ)舅編同制因發(fā)捎表奔審千計(jì)書意狐見戴；幣2智.憲按賴照橡審貼計(jì)頌準(zhǔn)齡則釀的璃規(guī)研定婆，紛根趣據(jù)黑審懷計(jì)僅結(jié)肌果刑對(duì)意財(cái)巖務(wù)設(shè)報(bào)窄表擺出泛具頑審政計(jì)何報(bào)叢告思，徒并慌與讓管船理香層照和遙治銷理歷層告溝土通飛。財(cái)省務(wù)許報(bào)鞭表淋使怕用愁者扒之械所叮以眠希序望爐注論冊(cè)蜻會(huì)芒計(jì)凈師幅對(duì)標(biāo)財(cái)懂務(wù)徹報(bào)泉表臉的比合鈔法程性羽和尋公川允追性浪發(fā)佛表禮意塵見覺，評(píng)主徹要嚼有侮以待下蠅四加方乎面篩的門原街因堅(jiān)：恒1忘.頭利曠益泄沖劉突岔；仇2模.斷財(cái)價(jià)務(wù)逃信疑息批的菊重隊(duì)要尋性孤；松3爭.皂復(fù)浙雜胳性蓄；鄭4妨.橫間兇接丟性注。（二）懲目維標(biāo)插的聞導(dǎo)矩向疤作云用周財(cái)假務(wù)蕉報(bào)截表國審晴計(jì)估的濁目蔑標(biāo)購對(duì)奸注冠冊(cè)努會(huì)誓計(jì)略師棒的歌審培計(jì)衣工咽作雁發(fā)社揮弄著弦導(dǎo)矛向視作華用普，墊它顛界管定澤了挖注導(dǎo)冊(cè)片會(huì)栗計(jì)槐師撕的墳責(zé)勒任繼范闊圍煙，兇直破接相影虧響催注皮冊(cè)糕會(huì)攝計(jì)滑師紡計(jì)仆劃更和甩實(shí)亮施逆審遇計(jì)歉程槳序妹的付性翠質(zhì)毒、惑時(shí)鳥間奴安愚排托和歌范顛圍戰(zhàn)，拜決蜓定鎮(zhèn)了瓶注價(jià)冊(cè)尊會(huì)害計(jì)衫師卵如袋何砍發(fā)考表乎審立計(jì)沾意黎見撕。三、融審名計(jì)超工礎(chǔ)作艷前痰提（探一暴）茶管親理隨層紅和級(jí)治疑理婦層附的卷概目念姿管風(fēng)理糞層括-孤-遵-資-漲指嶼對(duì)挎被麥審績計(jì)唐單買位重經(jīng)蝕營亭活負(fù)動(dòng)金的寨執(zhí)棍行連負(fù)確有能經(jīng)恢營昏管赤理劈燕責(zé)班任悅的釣人夏員糧。治掛理迎層殿-焰-快-綱-則指集對(duì)疑被勺審弓計(jì)壯單達(dá)位猾戰(zhàn)鏈略突方驅(qū)向健以皮及仇管糾理扣層缺履神行償經(jīng)杠營巴管首理甩責(zé)沿任扮負(fù)噸有庸監(jiān)撤督駕責(zé)蛙任必的振人敬員蹲或滑組糟織注。在淘治柄理偷層添的扯監(jiān)返督辭下鋸，飄管算理罷層徐作桶為排會(huì)孝計(jì)怖工尸作叢的陜行賄為館人恒，頸對(duì)俯編抓制遺財(cái)梁務(wù)石報(bào)闊表潤負(fù)工有硬直沈接霧責(zé)基任判。（二渡）冷審賀計(jì)潤工筒作植前輕提財(cái)尿務(wù)忌報(bào)張表你是研由男被沸審鴿計(jì)售單穿位岸管表理銜層望在擊治贊理斯層斷的狂監(jiān)士督姨下羅編饒制頃的肝。管歉理硬層瞞和蹦治冤理脖層農(nóng)（囑如止適草用前）屋認(rèn)鐮可購與墻財(cái)赴務(wù)彈報(bào)料表蒸相頓關(guān)貸的債責(zé)撿任寺，駱是祥注預(yù)冊(cè)熄會(huì)夠計(jì)削師傭執(zhí)峰行淡審壇計(jì)封工販作惡的太基妹礎(chǔ)，頁構(gòu)久成東注還冊(cè)垃會(huì)汗計(jì)母師剛按混照頓審陜計(jì)貍準(zhǔn)黎則碌的年規(guī)靈定葡執(zhí)暢行到審孩計(jì)舒工章作夠的艘基宅礎(chǔ)爪。與司管丹理?xiàng)墝拥『推敝卧頁駥釉载?zé)蝴任敬相言關(guān)搜的曬執(zhí)羊行句審跳計(jì)惜工粘作降的射前套提傘-離-躬-包-袖指喪管蔥理磨層冷和紀(jì)治漏理輔層條（乞如高適婦用僅）皮已貨認(rèn)廚可振并溉理超解團(tuán)應(yīng)敢當(dāng)舌承鉆擔(dān)冠下旬列持責(zé)辟任者，摟這掘些滴責(zé)泥任涌構(gòu)柿成止注教冊(cè)誘會(huì)翅計(jì)理師挽按析照左審撥計(jì)壯準(zhǔn)咸則繡的啄規(guī)翁定鳳執(zhí)溫行藝審范計(jì)督工思作碼的蝕基貓礎(chǔ)否：1伏.背按臉照住適販用傳的番財(cái)燒務(wù)祝報(bào)握告漲編霞制般基案礎(chǔ)屢編攝制琴財(cái)捆務(wù)邊報(bào)恩表融，阻包蹤蝶括很使泛其擋實(shí)旁現(xiàn)尿公扎允就反編映千（猜如葉適摟用貓）逐；2政.毫設(shè)嘉計(jì)悔、信執(zhí)府行酸和志維和護(hù)絹必短要跨的商內(nèi)烏部核控悟制改，卸使商得紫編悅制勢的壁財(cái)包務(wù)息報(bào)鼠表股不鼓存而在談?dòng)勺嘤谔嫖栀M(fèi)弊露或湯錯(cuò)鞠誤亡導(dǎo)翼致屠的年重潮大醬錯(cuò)腥報(bào)春；3尋.諷向螺注聞冊(cè)感會(huì)貪計(jì)稅師平提熊供抱必渣要妻的閃工控作觀條淘件你。這逮些翁必雨要哄的孔工貿(mào)作牛條岡件爸包貝括榮允械許傲注島冊(cè)序會(huì)厭計(jì)纏師若接快觸恐與皂編哥制某財(cái)途務(wù)夏報(bào)竟表忽相妹關(guān)尖的薦所裙有袖信億息墻，邊向壤注枝冊(cè)剩會(huì)賠計(jì)忙師縫提趕供宗審直計(jì)蹲所寬需超的雜其離他童信苦息匹，雄允難許喬注創(chuàng)冊(cè)閉會(huì)移計(jì)錫師拆在鞏獲犧取腿審裹計(jì)軍證棕?fù)?jù)培時(shí)福不份受燦限喇制包地姜接頭觸課其菠認(rèn)各為母必狼要膊的遵內(nèi)坊部棕人紐奉員考和筋其暗他直相敢關(guān)嫩人答員倘?！镜衾壢痤}效1宴·照單戴選稠題盼】號(hào)審暑計(jì)淡工懸作哲的哥前蓄提差是雜指拒管霧理姻層握和淘治養(yǎng)理溝層錘（活如浸適攜用凍）魂認(rèn)愚可甩并走理污解非其才應(yīng)腦當(dāng)尺承塔擔(dān)戒下五列淺責(zé)等任亞，迎這侵些險(xiǎn)責(zé)惕任洪構(gòu)解成例注折冊(cè)囑會(huì)社計(jì)綿師精按取照具審董計(jì)廁準(zhǔn)其則巨的陣規(guī)克定需執(zhí)海行秋審魚計(jì)連工藍(lán)作騰的對(duì)基墊礎(chǔ)案，潔其供不裹包放括義（斧）燃。塞A幸.采按嘩照悄企達(dá)業(yè)榨會(huì)屆計(jì)怖準(zhǔn)陷則庫編床制孤財(cái)蛾務(wù)顫報(bào)扶表格，紀(jì)包俯括勺使自其急實(shí)展現(xiàn)土公估允揪反診映琴B變.萬設(shè)膊計(jì)刺、放執(zhí)帖行弦和睜維筑護(hù)婆必皂要瘡的逝內(nèi)毅部然控江制透，溉使井得椒編洋制偽的軟財(cái)盡務(wù)變報(bào)版表焦不變存涂在命由卻于簡舞惰弊竹或車錯(cuò)沿誤添導(dǎo)歉致蛾的未重相大牢錯(cuò)夜報(bào)滋C寨.汁按春照孫適培用鈔的股財(cái)該務(wù)慘報(bào)貿(mào)告桿編材制漲基盜礎(chǔ)撐編犬制穿財(cái)屯務(wù)鳳報(bào)經(jīng)表養(yǎng)，迫包球括隸使漂其該實(shí)括現(xiàn)絹公蝴允影反取映呀D趁.狡向釘注究冊(cè)熄會(huì)徒計(jì)啦師企提警供鑄必達(dá)要抬的蠟工景作惕條乞件『正驅(qū)確康答距案甜』雖A雨『塌答事案跌解信析津』狗審春計(jì)鼻工名作幫的毛前退提肢是購指尤管傾理峰層侄和距治重理夏層巾（始如心適槳用扮）哭認(rèn)耗可寺并泰理梯解驚其卸應(yīng)餓當(dāng)艘承績擔(dān)印下謀列帖責(zé)部任顛，替這飯些禮責(zé)卷任睛構(gòu)懸成變注回冊(cè)基會(huì)厭計(jì)松師巾按藏照悼審絮計(jì)嘉準(zhǔn)添則賴的拆規(guī)硬定督執(zhí)毯行鉛審族計(jì)汽工勸作慘的閘基妥礎(chǔ)美：緞1丸.正按帝照魯適湊用抵的流財(cái)騎務(wù)獄報(bào)壇告宗編練制奏基帖礎(chǔ)漁編盾制錦財(cái)幼務(wù)絮報(bào)虎表躲，仇包塌括半使瞞其扇實(shí)稈現(xiàn)矛公程允醉反警映錫（舟如冶適拌用寨）耍；賺2幼.夏設(shè)代計(jì)漢、毯執(zhí)莫行相和命維壯護(hù)質(zhì)必覺要壘的雷內(nèi)判部誕控多制靠，慰使擾得建編雹制去的醉財(cái)舉務(wù)蕉報(bào)怠表抓不洗存役在竹由毛于賭舞仁弊踩或露錯(cuò)但誤伴導(dǎo)惠致材的系重瓶大逝錯(cuò)牲報(bào)鞭；換3利.叨向崖注耐冊(cè)鞭會(huì)頂計(jì)昆師貓?zhí)峤窆舯貏蛞沟募裙G作告條敗件蜻。母這無些臥必庸要疤的墻工判作價(jià)條墻件爭包著括竭允攪許診注熱冊(cè)稼會(huì)躺計(jì)梳師顯接劍觸術(shù)與卵編焰制排財(cái)軋務(wù)攀報(bào)濱表鞋相倦關(guān)銀的戀所衡有撇信假息柿，豎向涉注慨冊(cè)廊會(huì)爭計(jì)駕師附提號(hào)供吸審?fù)赣?jì)晴所免需隆的映其娘他格信查息朝，勤允搏許褲注字冊(cè)燙會(huì)窄計(jì)類師億在茅獲恨取奸審覺計(jì)騎證五據(jù)火時(shí)溉不議受縱限場制稿地尿接歸觸款其訪認(rèn)培為世必冷要船的蟲內(nèi)界部撕人再員劉和陰其為他碰相透關(guān)冶人瓣員交。（董三泄）鴨注境冊(cè)逼會(huì)衣計(jì)禁師訪的歸責(zé)炒任按掉照帖中牽國階注蘿冊(cè)鋸會(huì)荒計(jì)摔師僑審苦計(jì)努準(zhǔn)等則訴的分規(guī)爪定鵝對(duì)讓財(cái)冶務(wù)上報(bào)禽表燭發(fā)絨表價(jià)審埋計(jì)辦意逆見柔是廣注塊冊(cè)勉會(huì)放計(jì)蹲師績的厭責(zé)它任傅。注睡冊(cè)銀會(huì)控計(jì)池師埋通搖過鋸簽禁署即審配計(jì)漁報(bào)耀告辯確筍認(rèn)劍其塘責(zé)扭任農(nóng)。姑關(guān)敢注些：易財(cái)誦務(wù)拐?qǐng)?bào)亦表從審膜計(jì)舞不洲能巡壽減遭輕引被豪審葵計(jì)苦單決位荒管膨理謀層桐和銹治下理皺層假的驅(qū)責(zé)爺任稿。特如嫌果告財(cái)陵務(wù)診報(bào)測表墊存蹦在亮重會(huì)大稈錯(cuò)勺報(bào)總，穩(wěn)而踏注擇冊(cè)令會(huì)誼計(jì)基師擊通如過沒審招計(jì)沾沒曠有毒發(fā)?，F(xiàn)撞，輪也盤不魯能亡因個(gè)為兄財(cái)者務(wù)馬報(bào)判表洞已息經(jīng)姜注拜冊(cè)雁會(huì)稀計(jì)之師兄審懂計(jì)嚴(yán)這漲一編事能實(shí)宣而方減傾輕討管維理抱層桂和粥治練理墓層著對(duì)倆財(cái)羞務(wù)輝報(bào)棗表易的虧責(zé)掙任錢。漂【父例給題倉2行·逝單泳選昨題紐奉】抱下飯列撫關(guān)忙于鳥注劇冊(cè)米會(huì)擱計(jì)店師粱和者管躁理毒層玻、頭治綿理渴層翻的曲責(zé)王任陵，腳表潮述棋不烏恰撇當(dāng)狼的凝有?。ê┖?。味A隙.免財(cái)姜?jiǎng)?wù)乒報(bào)濤表盾審盲計(jì)醒并特不匪減箱輕外管共理氧層待或鉛治柿理灶層茂的惡責(zé)役任柄B疲.柴審妨計(jì)姐準(zhǔn)夾則湯不仆對(duì)紀(jì)管趨理慢層側(cè)或熟治回理全層墻設(shè)撐定邊責(zé)茅任斃C旬.泥審禮計(jì)琴準(zhǔn)睛則悟超赴越瀉法藝律帝法偏規(guī)揚(yáng)對(duì)增管們理變層貍或僚治緩理卻層知責(zé)批任豪作沾出踐的無規(guī)船定延D歪.述管桶理獄層雜和躁治藏理用層乏（活如道適駝?dòng)贸┦嵴J(rèn)散可女與掉財(cái)倉務(wù)傅報(bào)孤表跳相謎關(guān)染的壁責(zé)處任像，摩是貧注連冊(cè)丈會(huì)驅(qū)計(jì)清師回執(zhí)俘行辨審石計(jì)披工夕作眉的樸前僵提壤E斬.務(wù)向犯注話冊(cè)柄會(huì)談?dòng)?jì)春師蔑提盤供慣必紀(jì)要遲的閑工瞇作喘條甜件『容正索確導(dǎo)答碧案翼』跨C休『研答絡(luò)案飛解孩析龜』甚財(cái)迎務(wù)馳報(bào)服表棵是揪由道被桑審遠(yuǎn)計(jì)蒼單次位療管穩(wěn)理原層垮在享治復(fù)理枝層避的降監(jiān)耗督依下棗編川制單的霞。君審迫計(jì)膊準(zhǔn)唉則斑不感對(duì)策管麗理吩層兩或勸治貍理超層傾設(shè)晌定攔責(zé)課任玻，瀉也蔑不繳超鬧越持法繩律摩法蘆規(guī)岡對(duì)芝管野理龍層敲或陰治霜理喊層昨責(zé)相任淡作啊出磚的紐奉規(guī)面定菌。四烏、傾執(zhí)繡行協(xié)審躲計(jì)直工囑作簽的節(jié)基挖本射要黑求（一置）矮相味關(guān)惡的蔬職側(cè)業(yè)敬道兼德鏈要悠求琴注體冊(cè)們會(huì)莊計(jì)傘師能應(yīng)他當(dāng)童遵筑守延與扇財(cái)士務(wù)阻報(bào)宋表匹審活計(jì)雀相窯關(guān)等的煙職殖業(yè)起道劣德莊要均求批，對(duì)包律括棕遵撓守雙有棉關(guān)呆獨(dú)致立徒性褲的妥要胡求牛。郊根其據(jù)裝職連業(yè)劍道罪德嗓守晉則巧，娃注話冊(cè)懇會(huì)不計(jì)渣師伍應(yīng)魄當(dāng)異遵糾循境的蹤蝶基踏本駱原哥則爪包僑括冬：嗓（彈1距）袖誠污信谷；嗚（做2衫）抵獨(dú)箭立直性準(zhǔn)；識(shí)（喪3腦）鳳客蔬觀和和提公水正槽；失（被4艱）臉專具業(yè)段勝葉任渴能粗力棵和榆應(yīng)泡有工的圾關(guān)睬注放；刮（網(wǎng)5居）紗保衫密溫；熟（楚6品）倒良俯好披職獄業(yè)座行陪為圓。（諷二避）翁職納業(yè)焰懷憲疑職彼業(yè)甲懷逼疑齒-忍-辯-保指繪注粱冊(cè)壇會(huì)釣計(jì)性師盈執(zhí)堆行籍審捆計(jì)觀業(yè)殲務(wù)跡的株一咸種熱態(tài)仰度萄，隆包步括葵采成取怠質(zhì)芝疑供的尸思雖維臟方彎式如，杯對(duì)督可愁能丈表在明梁由魄于莖錯(cuò)痕誤每或候舞斷弊章導(dǎo)怕致泡錯(cuò)猾報(bào)盼的障跡糞象喘保榨持句警礎(chǔ)覺甘，如以巖及丈對(duì)惹審慌計(jì)腎證豪據(jù)舞進(jìn)爺行遺審連慎蘋評(píng)賢價(jià)餃。職戲業(yè)都懷黎疑蠶要幼求衫對(duì)壯諸友如滴下吹列煮情丟形家保宿持絕警障覺差：蘿（儉1躲）建存扭在卻相噸互薦矛源盾取的塑審攤計(jì)似證書據(jù)鄙；由（爐2列）土引坑起鳴對(duì)虎作分為暑審秤計(jì)百證槍據(jù)歐的前文糧件項(xiàng)記覺錄汪和粥對(duì)瞎詢紙問爆的屑答膨復(fù)齒的籠可刑靠扮性仙產(chǎn)況生朵懷期疑宅的煌信厲息估；倒（繪3掘）向表?xiàng)椕鞴士捎∧苠伌姘自谑笪铻V弊裳的與情微況忠；損（擔(dān)4討）耗表四明猛需伏要酒實(shí)律施縣除奪審踢計(jì)瘋準(zhǔn)擋則明規(guī)帆定挖外棟的效其奧他凝審桌計(jì)堆程笑序攤的溪情樓形催。厘注答冊(cè)陣會(huì)址計(jì)婦師遭有慮必樹要兄在板整鞠個(gè)迷審研計(jì)疊過汗程弊中進(jìn)保貸持挽職垂業(yè)痕懷蓋疑標(biāo)，皆以購降丙低彼下籃列戀風(fēng)看險(xiǎn)野：州（感1肝）許忽掘視倉異需常隨的鴨情謝形煎；撲（遼2嘗）發(fā)當(dāng)呼從厲審性計(jì)緒觀泳察羅中坡得侮出喬審偏計(jì)帖結(jié)夠論隙時(shí)再過宣度候推腔而顧廣胸之蜓；害（尋3袋）順在歇確沙定族審鏡計(jì)施程滋序娘的態(tài)性壤質(zhì)別、崖時(shí)紗間珠安睡排電和態(tài)范勤圍稈以對(duì)及臨評(píng)撥價(jià)押審滅計(jì)脂結(jié)允果劫時(shí)布使盼用咱不諒恰藥當(dāng)殺的尚假慕設(shè)簽。（三勒）擴(kuò)職儉業(yè)糧判沈斷浩如免果痰沒辰有救將計(jì)相擱關(guān)化的集知恒識(shí)慨和選經(jīng)在驗(yàn)槍運(yùn)銷用悠于體具扒體吼的喇事喉實(shí)職和栗情軍況幼，恒就痰不舌可玻能總理屠解壩相告關(guān)顫職動(dòng)業(yè)振道轟德肚要乘求覆和阻審銀計(jì)抬準(zhǔn)乘則假的鍬規(guī)傭定添，僵并卡在駝?wù)髠€(gè)吩審主計(jì)賤過德程捷中睜作扣出價(jià)有價(jià)依倍據(jù)峰的究決蔥策拿。來職死業(yè)拋判來斷側(cè)對(duì)繁于標(biāo)做伸出復(fù)下們列巖決邀策點(diǎn)尤諷為床重年要軍：巖1句.盛確膝定竹重獨(dú)要竹性簡和涼評(píng)豈估荒審曾計(jì)排風(fēng)司險(xiǎn)手；普2冊(cè).探為場滿送足悉審輛計(jì)墊準(zhǔn)哭則糠的賊要底求唉和睜收勵(lì)集僚審錘計(jì)勺證織據(jù)曠的收需叮要宵，叨確途定正所虜需館實(shí)惰施丈的姑審稍計(jì)糖程拌序吸的侄性很質(zhì)竹、途時(shí)耍間害安浙排鳥和贈(zèng)范墾圍對(duì)；晝3并.法為殼實(shí)捕現(xiàn)釋審帳計(jì)概準(zhǔn)慨則懼規(guī)幫定恩的侮目歪標(biāo)僑和額注圓冊(cè)眠會(huì)艷計(jì)掌師宗的這總壘體榆目孤標(biāo)猜，貪評(píng)摩價(jià)桃是祖否激已掠獲津取狠充將分傘、擇適傾當(dāng)幫的恩審驕計(jì)矛證罰據(jù)劑以歉及滔是流否舟還白須勒?qǐng)?zhí)乏行儉更澤多宿的聾工免作艦；室4喇.惰評(píng)赴價(jià)汪管冶理識(shí)層超在惜應(yīng)扒用瞧適撕用巡壽的部財(cái)螺務(wù)后報(bào)稿告豆編遲制暑基伙礎(chǔ)穩(wěn)時(shí)閣做東出拋的跨判廉?dāng)喾粛{5飲.森根程據(jù)噸已襖獲惠取街的致審偽計(jì)凍證溫?fù)?jù)安得頌出宅結(jié)灣論調(diào)，抗如稠評(píng)倉估辦管柜理草層疤在鄭編畏制砌財(cái)稱務(wù)系報(bào)斑表聲時(shí)泡作朋出最的沙估趴計(jì)悶的沖合輔理家性搖。評(píng)牢價(jià)街職智業(yè)僅判補(bǔ)斷天是竄否嚷適計(jì)當(dāng)聚可萌以拴基敲于脖下寬列據(jù)兩漸個(gè)蒼方脈面車：紀(jì)1隱.熊作顛出鐘的配判喇?dāng)嘈咽倾^否揉反鍛映剃了登對(duì)樹審貢計(jì)芝和師會(huì)剩計(jì)林原售則體的住適歌當(dāng)毀運(yùn)技用跳；澤2親.惑根圍據(jù)型截喬至銀審庸計(jì)都報(bào)澆告跨日溉注架冊(cè)眼會(huì)報(bào)計(jì)碗師獨(dú)知序悉贏的華事殊實(shí)映和饒情派況說，膏作解出逼的揪判譜斷寒是巴否繩適特當(dāng)交，床是忙否曠與或這揪些箏事圣實(shí)愁和掉情吧況陳相每一翁致保。魚注惕冊(cè)疼會(huì)塑計(jì)風(fēng)師燦需歉要乞在告整梯個(gè)待審你計(jì)舞過僻程腦中萌運(yùn)傍用北職縮慧業(yè)逆判撒斷掩，坐并慢作拋出歐適雖當(dāng)栗記善錄弟。呀審絹計(jì)希準(zhǔn)宋則乳要設(shè)求買注傷冊(cè)甜會(huì)披計(jì)時(shí)師免編膏制誘的滑審獄計(jì)微工則作禿底蹦稿細(xì)，蘆應(yīng)紙當(dāng)閃使眉未啄曾賤接副觸捧該晨項(xiàng)賠審非計(jì)劉工潛作榮的魯有顫經(jīng)準(zhǔn)驗(yàn)真的挎專缸業(yè)寬人帖士倡了溝解難在梁對(duì)偶重寫大晚事枯項(xiàng)若得杯出滋結(jié)填論女時(shí)乖作行出望的娘重晚大很職品業(yè)凡判施斷騰。令（德四樂）夕審哀計(jì)亂證捕據(jù)答和須審喜計(jì)礙風(fēng)蘿險(xiǎn)策為盟了墨獲替取烈合融理嗚保趴證己，事注臺(tái)冊(cè)玻會(huì)柿計(jì)善師煎應(yīng)群當(dāng)館獲戴取妄充賢分鳥、夜適桐當(dāng)森的艙審句計(jì)諷證羽據(jù)頸，瘡以林將央審則計(jì)難風(fēng)虎險(xiǎn)榆降籠至賽可墻接盆受嬸的乏低路水宿平登，悅使院其掠能易夠容得叼出親合夏理彎的烈結(jié)建論災(zāi)，莊作師為促形葵成欠審移計(jì)貸意千見止的汽基葵礎(chǔ)雖。中除許從裂被平審陪計(jì)原單六位亮內(nèi)善部遮其膛他竊來食源謝和務(wù)外幫部筐來種源高獲叼取鮮的捉信宣息蜓外怪，鴿會(huì)嶄計(jì)范記爸錄液也傅是憑重喜要進(jìn)的抱審哄計(jì)評(píng)證挪據(jù)暮來嗽源宮。濱同厚樣縣，壯被題審狀計(jì)紀(jì)單借位幻玉雇盡用覺或煙聘票請(qǐng)墾的磚專遞家贏編害制聰?shù)闹眯拍⒘幸残挚捎滓蕴鬃魉褳槲矊徥┯?jì)拿證尖據(jù)知。（滿五脅）柔審委計(jì)狡的齡固芝有傷限闊制紅審獅計(jì)妥的蠟固采有埋限泊制央源蕩于遺財(cái)勝務(wù)霜報(bào)塊告秘的鑼性洋質(zhì)鋼、簽審返計(jì)溜程耍序程的動(dòng)性血質(zhì)蓋和野在然合衣理律的塔時(shí)遲間俯內(nèi)壘以廊合摧理亭的遙成閱本絕完策成旺審疑計(jì)風(fēng)的有需鏟要滿。桑1摟.娘財(cái)濕務(wù)木報(bào)藏告蒙的體性制質(zhì)狗。飽管寧理燈層能編漸制勞財(cái)莫?jiǎng)?wù)掏報(bào)皇表簡，參需鉤要輛根知據(jù)羞被窗審攔計(jì)繭單晝位洗的綿事瞧實(shí)草和寒情車況為運(yùn)很用冤適清用現(xiàn)的隱財(cái)改務(wù)委報(bào)聞告耳編惑制歪基簽礎(chǔ)可的共規(guī)賢定販，貍在猴這是一軍過布程駁中講需闖要宴作潑出距判曾斷愛。河如海：奔管益理菜層斜判碧斷察存池在權(quán)偏過向扛。充2助.蒜審采計(jì)持程斧序陜的閉性鬧質(zhì)暢。徒注佳冊(cè)愧會(huì)糕計(jì)異師咽獲駱取海審到計(jì)逐證津據(jù)痰的償能匠力動(dòng)受旱到往實(shí)卷務(wù)擋和居法拼律戚上奔的石限騰制世。直（跑1報(bào)）屯管灶理澇層嚴(yán)或勻其屯他融人鋤員崖可剃能駛有命意測或葡無洲意惡地汽不閥提鴿供近與如財(cái)大務(wù)木報(bào)著表膨編靜制賺相歷關(guān)趁的仙或樸注歲冊(cè)續(xù)會(huì)組計(jì)抽師縱要愁求祥的諒全寧部同信駐息被。督（夕2幣）誓舞釀弊鋤可牲能鉗設(shè)祖計(jì)鉗精洲心廳策歷劃伯和嘉蓄吹意貞實(shí)討施縮慧以仆進(jìn)射行炕隱悶瞞倘。頭因研此芬，梅用倒以摸收健集寺審搭計(jì)構(gòu)證丟據(jù)夠的歉審躁計(jì)口程坊序庫可哈能真對(duì)憲于芹發(fā)法現(xiàn)窮舞烏弊餐是誕無剃效魔的她。飽（今3覽）脫審刷計(jì)鵝不欄是惡對(duì)晴涉辮嫌萄違鞠法視行作為蘿的必官關(guān)方紐奉調(diào)吐查主。3惑.勁在粥合匙理購的籃時(shí)煎間藝內(nèi)砌以孕合梁理艦的激成狗本濤完叮成傳審冊(cè)計(jì)們需理要鄙。棟為柱了欠在授合搏理擊的昂時(shí)繭間框內(nèi)柿以鐘合彩理腔的婆成往本權(quán)對(duì)幕財(cái)犯務(wù)宵報(bào)熟表膀形擔(dān)成渡審敘計(jì)躁意類見只，甘注燒冊(cè)仿會(huì)厭計(jì)坊師搶有其必直要絮：(1淋）息計(jì)藥劃憐審描計(jì)沉工校作虛，赴以忌使配審稻計(jì)突工倆作討以姥有階效昨的巾方加式把得際到卡執(zhí)狹行淺；(2皮）魔將領(lǐng)審速計(jì)計(jì)資蛾源告投茂向拼最切可師能螞存敗在雄重紐奉大湊錯(cuò)將報(bào)鞏風(fēng)搭險(xiǎn)米的妹領(lǐng)隸域酸，世并偏相欲應(yīng)擇地延在壇其鉛他叛領(lǐng)點(diǎn)域蛇減郵少漢審蜓計(jì)斑資好源煤；(3鏈）治運(yùn)銜用訓(xùn)測枝試趕和紐奉其鄙他演方哄法過檢句查錦總化體譽(yù)中領(lǐng)存妙在敵的巡壽錯(cuò)狀報(bào)乘。東審荷計(jì)敞準(zhǔn)咐則喇對(duì)緒計(jì)牌劃多和并實(shí)乒施沸審貪計(jì)簡工驢作狀做廚出蓄了激規(guī)海定夏，礦并限要效求伏注弄冊(cè)湯會(huì)總計(jì)善師異執(zhí)戀行丙下騰列尸工刪作湊（尊包貌括婆但渾不銹限竿于襲）彈：揀（做1圈）壤實(shí)夠施脂風(fēng)漂險(xiǎn)拾評(píng)脂估孩程掏序腸和燒開漏展準(zhǔn)相舌關(guān)乘活束動(dòng)螺，雕以既作四為庭識(shí)季別透和莫評(píng)掙估勤財(cái)邊務(wù)挖報(bào)謙表犯層站次課及抱認(rèn)挎定秋層軍次踐的觀重每大農(nóng)錯(cuò)趙報(bào)雨風(fēng)取險(xiǎn)下的兄基遙礎(chǔ)啟。頓（鍬2哲）勝運(yùn)偏用撫測村試戲和奇其爸他豈方汗法號(hào)檢蘋查關(guān)總野體配，翁從糕而傾為防注家冊(cè)居會(huì)珍計(jì)棕師得針忠對(duì)閱總亦體幣得租出貸結(jié)姨論素提瘡供音合猶理翅的釀基樹礎(chǔ)瓜。4到.觸影顧響泡審墾計(jì)牢固坊有灘限慣制線的僑其店他絨事山項(xiàng)乞。斧（騾1帳）脈舞塊弊評(píng)，這特起別夢是貼涉希及即高乞級(jí)博管懇理鏟人勁員感的宜舞紡弊脾或話者注串庭通綢舞樸弊刮；暖（澤2厲）繞關(guān)達(dá)聯(lián)尖方喂關(guān)給系故和盈交略易亞的犧存術(shù)在垃和煌完嗽整悶性蹦；址（奪3田）笛違古反煉法早律梅法并規(guī)篇行津?yàn)槁榈臐u發(fā)冊(cè)生鍬；泄（任4徐）鍛可厭能伏導(dǎo)弄致?lián)岜煌秾徫橛?jì)緊單粘位鋪無縣法侵持瘋續(xù)貼經(jīng)醫(yī)營插的摘未更來輝事夢項(xiàng)大或瓦情覆況挖。關(guān)挎注刑：其剃一淚，摟由搖于鞏審孝計(jì)設(shè)的赤固付有齒限野制秤，決即奮使蒼按裂照狐審紡計(jì)建準(zhǔn)狗則哪的今規(guī)晌定斗適食當(dāng)至地務(wù)計(jì)萄劃快和疤執(zhí)遷行妥審云計(jì)疑工宮作河，崖也劃不吹可萄避逃免櫻地虜存越在催財(cái)棗務(wù)考報(bào)盞表悉的植某抗些勸重蔬大冰錯(cuò)額報(bào)賤可鑄能您未些被激發(fā)寺現(xiàn)俘的舞風(fēng)捕險(xiǎn)收。城完翅成聽審喉計(jì)御工申作財(cái)后示發(fā)臉現(xiàn)愁由澆于營錯(cuò)湖報(bào)舟或舟舞王弊濁導(dǎo)摩致食的局財(cái)用務(wù)拔報(bào)粥表稿重尺大鴨錯(cuò)燥報(bào)逼，谷其都本巾身不并棋不捏表薦明驚注鑒冊(cè)綢會(huì)慎計(jì)常師顏沒籍有把按宋照挎審暫計(jì)薪準(zhǔn)架則污的篇規(guī)索定測執(zhí)肅行岔審頭計(jì)地工剪作溝；其大二嗎，殃審麗計(jì)蘭的摔固繞有星限妻制宋并棕不粉能挎作宜為溜注缺冊(cè)啄會(huì)粱計(jì)恩師鞏滿扇足桂于味說棚服怨力緣瑞不跑足羽的摔審膏計(jì)辭證意據(jù)俱的導(dǎo)理懇由璃。（屋六鞭）衫審東計(jì)賺準(zhǔn)盟則林1咸.袍審昂計(jì)污準(zhǔn)踩則吼的刑性籌質(zhì)分。烘2侄.攀審棵計(jì)熱準(zhǔn)鬧則灘的節(jié)內(nèi)測容西。每到項(xiàng)憲審暑計(jì)宣準(zhǔn)最則蜘通標(biāo)常豪包姿括爪總承則睬、防定率義顯、并目狡標(biāo)綁、徐要宴求供和芳附郵則衰。歪3金.站每塌項(xiàng)描審愈計(jì)往準(zhǔn)銹則句規(guī)晌定蹤蝶的戀目廟標(biāo)嫩。駛每尤項(xiàng)弟審晃計(jì)拘準(zhǔn)呀則右規(guī)士定靠的喬目愁標(biāo)給可役以磨幫夜助卸注第冊(cè)鞏會(huì)診計(jì)價(jià)師叮：定（灶1晃）針理胳解讀所笑需葛完慮成辜的惰工廚作盞，機(jī)以桌及征在揭必譽(yù)要工時(shí)艷為威完建成鑰這潛些托工航作刻使學(xué)用鉗的鍵恰游當(dāng)喪手兩段槐；子（淹2掀）到確萄定荷在棟審扭計(jì)凱業(yè)側(cè)務(wù)公具援體救情魂況遇下奶是趣否搶需社要致完候成瓣更量多貍的百工萬作坐以歡實(shí)旨現(xiàn)銀目凳標(biāo)鬼。在龜注廣冊(cè)期會(huì)覽計(jì)排師窯的聯(lián)總胖體夜目跑標(biāo)突下熄，準(zhǔn)注炎冊(cè)咱會(huì)襖計(jì)栽師財(cái)需某要受運(yùn)躁用宗審反計(jì)湖準(zhǔn)渠則慣規(guī)沙定靈的猶目哲標(biāo)鋸以郵評(píng)膜價(jià)磚是稈否沙已籍獲指取糞充終分見，區(qū)適宇當(dāng)看的冶審?fù)嵊?jì)養(yǎng)證芳據(jù)傍。既如匪果丟根丙據(jù)汽評(píng)娃價(jià)鼓的遵結(jié)蜜果斜認(rèn)膊為豎沒品有還獲奧取暮充詞分億，沖適內(nèi)當(dāng)收的誘審耳計(jì)錄證也據(jù)轉(zhuǎn)，額那嚴(yán)么姻注院冊(cè)燦會(huì)蘇計(jì)孔師思可假以乞采猛取冰下閱列嫁一蝕項(xiàng)拔或心多偶項(xiàng)濫措箭施盈以雁滿物足損審擦計(jì)故準(zhǔn)到則訪的息要寸求拴：湊（憶1漆）檔評(píng)頌價(jià)寶通狐過政遵輛守澤其工他將審稅計(jì)江準(zhǔn)老則敗是谷否帝已嗓經(jīng)適獲法取姿或憶將雄會(huì)妄獲蓬取糕進(jìn)撈一糞步罪的酬相擺關(guān)偷審珠計(jì)魔證鞏據(jù)野；招（籌2溪）襪在序執(zhí)她行孩一怒項(xiàng)系或姻多脅項(xiàng)榆審儀計(jì)由準(zhǔn)展則添的獄要升求址是虧，帆擴(kuò)炕大塔審貫計(jì)舒工氧作御的神范吃圍晴；聽（忙3蠢）燙實(shí)寨施衰注膨冊(cè)猾會(huì)芒計(jì)頂師俊根辰據(jù)福具勁體烈情常況粒認(rèn)踐為導(dǎo)必加要撫的首其棕他鞏程綁序嗽。寺4點(diǎn).裕遵誼守彼相巾關(guān)瀉要咽求勁。觀關(guān)賴注駝：師某牛些替審掏計(jì)截準(zhǔn)腹則侮可摧能順與研業(yè)寒務(wù)吉的碰具專體虜情內(nèi)況樣不偏相券關(guān)跪；饑在叉相亭關(guān)獨(dú)的激某枯些察審順計(jì)饞準(zhǔn)妹則虧中飾，憤有綱些悄要延求轉(zhuǎn)可美能稱存醬在徒適粉用姑條悟件愛。盒適喘用明條浮件佩既醬可桃能蛛是穗明枝確擴(kuò)的姿，秀也堂可柱能鞋是土隱嘆含厲的歪，巷例忘如繞：（稻1宋）憲條攏件滿明蜓確慚的僑要含求鳴：阿如感果后審恒計(jì)頂范設(shè)圍戴受痛到柱限修制板，休對(duì)胳注校冊(cè)邁會(huì)代計(jì)櫻師舍發(fā)炕表搬非刻無練保扶留播意蹤蝶見泉的殃要播求科。（套2宿）婆條擦件御隱鞭含遷的割要勉求博：排對(duì)蘭注炮冊(cè)扭會(huì)表計(jì)爹師澤向儲(chǔ)治看理語層鍋通叫報(bào)功審抹計(jì)熄過雁程篩中佩識(shí)倒別浪出度的參值開得倒關(guān)徑注涌的走內(nèi)催部渡控芽制降缺凝陷均的谷要浩求淚，術(shù)取酷決矛于定是躲否富存解在沙識(shí)熊別胖出探的駝值倉得止關(guān)亦注敬的塊內(nèi)摸部告控亂制田缺碧陷裕；涌對(duì)學(xué)注差冊(cè)壁會(huì)役計(jì)寺師就針礙對(duì)跑分宰部濁信偷息新的伯列纖報(bào)堪和能披染露康是陪否督符慰合落適竄用賠的勿財(cái)拳務(wù)屠報(bào)購告尸編育制招基件礎(chǔ)舊獲柿得工充牧分勤適胸當(dāng)殺的糾審站計(jì)鼠證博據(jù)將的紐奉要忘求音，王取丘決壺于償該轟編辰制薄基探礎(chǔ)餓要域求次或扮容冒許右作俊出棚的近披進(jìn)露駱。第級(jí)二引節(jié)袋認(rèn)夜定魯與痰具夏體螞審輩計(jì)使目帖標(biāo)一魚、用認(rèn)圈定認(rèn)遙定反-不-熱-寇-貌指偶管更理團(tuán)層用在轎財(cái)竟務(wù)克報(bào)沖表釋中作作厚出巨的茄明淚確悼或盾隱紹含歡的腫表叮述里，蒜注挨冊(cè)嗚會(huì)喬計(jì)姿師炒將姐其構(gòu)用紹于攀考僅慮居可暑能逐發(fā)波生交的稈不晴同明類炭型醉的堵潛疲在掏錯(cuò)虜報(bào)退。認(rèn)神定視分仿類帥:刻1授.做與直所死審漢計(jì)城期逼間微各栽類句交振易鵲和參事兄項(xiàng)核相爪關(guān)高的控認(rèn)個(gè)定聚.2靜.貓與舌期伙末芽賬喇戶遷余中額業(yè)相嚇關(guān)兩的謙認(rèn)與定究3廁.蜂與興列悠報(bào)毛與屋披乎露碼相可關(guān)姓的夫認(rèn)撐定（欲一尖）床被逢審雷計(jì)織單濾位塔管疲理兔層畢的蠟認(rèn)頂定認(rèn)歉定跌是帖指鵝管和理違層值對(duì)尸財(cái)鋼務(wù)擔(dān)報(bào)啦表距組害成兄要?jiǎng)偎貍淖虼_天認(rèn)腦、椅計(jì)狂量窯、拾列正報(bào)瓶作肌出孩的塑明帝確粉或屈隱秀含透的輸表觀達(dá)共.墨例洞：紗被犬審危計(jì)消單據(jù)位鍋管微理側(cè)當(dāng)玩局旁對(duì)芳存館貨紙?jiān)诎貢?huì)罩計(jì)時(shí)報(bào)員表燈上明的詞明全確好認(rèn)浸定償是秋：割1痰、荒存令在確；鑼記乳錄漲的蜜存鏟貨峰是積存倒在功的高。沖2條、塘計(jì)嫁價(jià)懇和雁分松攤膝。佩存憑貨躬以習(xí)恰超當(dāng)宰的垂金司額佳包蕩括價(jià)在疏財(cái)誓務(wù)垮報(bào)辛表養(yǎng)中緒，謝與北之刮相淹關(guān)狀的脆計(jì)胳價(jià)動(dòng)或售分鞏攤觸調(diào)礦整梁已欠恰常當(dāng)劍記魄錄帥。償隱會(huì)含榆的秘認(rèn)警定熱是罷：兩1華、柿完墳整得性盜。蹦所杯有嗎應(yīng)猴當(dāng)梨記糊錄志的務(wù)存混貨翻均源已氏記憲錄冒；塔2健、爐權(quán)查利碼。戴記羅錄給的典存數(shù)貨杜都田由雅被此審幣計(jì)點(diǎn)單旬位煌擁魔有腫。管救理掩層蹤蝶對(duì)族財(cái)歷務(wù)撕報(bào)蓬表沙各延組賓成引要萬素典均導(dǎo)作脾出知了物認(rèn)種定黨。A孩.妥與擦各達(dá)類星交標(biāo)易擔(dān)和宮事湯項(xiàng)縮慧相鈴關(guān)倚的命認(rèn)路定發(fā)呢生釘：毒記女錄促的或交謎易脊和怕事糧項(xiàng)史已嫌發(fā)戶生掉，換且喜與嫩被蛋審酒計(jì)凱單君位慣有薄關(guān)殲；完勁整題性鈴：冶所婦有親應(yīng)氏當(dāng)瓣記陵錄宵的絨交勻易撤和潮事黃項(xiàng)容均蕉已櫻記把錄蒙；準(zhǔn)皺確蠢性秤：滴與棕交屬易倒和親事偷項(xiàng)妙有滋關(guān)腎的烤金鞭額疊及峰其嚴(yán)他立數(shù)朋據(jù)利已某恰椒當(dāng)贊記構(gòu)錄冶；截嫂止云：言交悔易渾和旱事泛項(xiàng)保已躍記員錄辱于落正磁確松的倚會(huì)張計(jì)轉(zhuǎn)期翼間騾；分隸類形：庫交裙易刃和甩事初項(xiàng)凍已略記微錄紐奉于鼻恰造當(dāng)犁的痕帳玻戶文。B首.頁與圣期烘末閣帳咱戶義余收額姨相初關(guān)棕的施認(rèn)赤定存牲在波：悼記畢錄歉的巡壽資園產(chǎn)浴、盆負(fù)熟債茄和暑所膨有或者數(shù)權(quán)炮益權(quán)是粘存鑼在典的忍；權(quán)程利變和值義坊務(wù)孤：抬記嘗錄用的渴資槳產(chǎn)下由典被然審助計(jì)稠單床位側(cè)擁扛有壟或本控兄制爪，棚記打錄組的流負(fù)捕債左是膀被輸審跪計(jì)夏單尊位甘應(yīng)年當(dāng)艘履嬸行誓的孟償害還每義喝務(wù)歪；完戒整地性?。簽V所搬有效應(yīng)貸當(dāng)偷記鳳錄筒的信資激產(chǎn)哈、晉負(fù)橫債失和芝所節(jié)有球者宇權(quán)層益槽均盛已僑記身錄貓；計(jì)棄價(jià)疾和亞分紙攤翼：予資視產(chǎn)盯、粥負(fù)迎債釀和狂所透有乏者賣權(quán)加益氣以半恰唱當(dāng)券的妹金蟻額滲包冠括且在耀財(cái)遞務(wù)辯報(bào)萍表花中餅，盾與計(jì)之境相嬸關(guān)吸的尊計(jì)直價(jià)樂或炮分夸攤內(nèi)調(diào)丹整呈已鄰恰燃當(dāng)解記僻錄驢。C絲式.牲與掀列四報(bào)眾相栗關(guān)賊的僑認(rèn)采定發(fā)鉆生嫌以刊及鹽權(quán)灘利工和區(qū)義降務(wù)苗：碧披個(gè)露孩的駐交朱易槍、鞠事乘項(xiàng)紋和株其歇他嫩情稿況遠(yuǎn)已底發(fā)籮生楚，剖且早與索被滲審泡計(jì)叔單決位咸有帥關(guān)交；完芹整堵性唱：誼所川有師應(yīng)納當(dāng)廁包遮括啊在刑財(cái)侄務(wù)駛報(bào)蝦表撓中依的宴披尸露是均爪已芽包雖括心；分防類勻和井可膜理液解艦性榆：草財(cái)革務(wù)詞信嫁息爛已本被術(shù)恰換當(dāng)輪地滴列下報(bào)南和括描宏述窄，腳且急披鞠露碧內(nèi)虧容原表候達(dá)蔽清向楚黎；準(zhǔn)兄確碼性徑和系計(jì)瓜價(jià)憑：季財(cái)?shù)皠?wù)序信愈息系和潑其弓他誓信物息拒已骨公贈(zèng)允街披伶露喝，肌且保金債額腹恰族當(dāng)噴。（二折）侮、末具嬸體坦審相計(jì)籌目只標(biāo)1堂、請(qǐng)與相各垃類捷交扒易統(tǒng)和開事覺項(xiàng)腔相夕關(guān)昏的且審炒計(jì)負(fù)目凱標(biāo)認(rèn)掛定席具忽體抱審示計(jì)突目殊標(biāo)（潮1洋）視發(fā)韻生閃—液—穴—責(zé)—掠—呢>丹確敬認(rèn)像已枕記逮錄憐的沾交借易發(fā)是真晌實(shí)根的發(fā)俗生鴨認(rèn)耍定碗所撿要吸解件決秘的睜問究題知是賽管苗理抵層桃是安否顯把掏那享些襪不擇曾津發(fā)扁生老的那項(xiàng)鳴目掀列皆入數(shù)財(cái)賊務(wù)輕報(bào)兄表宿，不它克主斃要辰與嚼財(cái)貸務(wù)睡報(bào)惡表通組鑒成被要獻(xiàn)素熟的狂高返估掠有券關(guān)僻。（蕉2呈）不完譯整次性叨—革—機(jī)—父—墻—?dú)?gt;柳確無認(rèn)誼已婚發(fā)影生然的帶交勸易確衡實(shí)竟已攏經(jīng)奧記縫錄叉。完河整霸性與目噴標(biāo)饞針各對(duì)妨低萌估個(gè)的埋交戀易搞。（番3早）翼準(zhǔn)班確投性炕—暖—豈—趕—肉—泰—么>西確濫認(rèn)按已依記卸錄件的灰交尺易銳是印按就正貨確痛的籮金衰額捕反微映觸的糠。貿(mào)如卸：蠟購江買艱商部品窮，雹購緩買法商賄品冰的去數(shù)飼量班與生發(fā)零票戴上望數(shù)宗量驗(yàn)不前符頸，踩或夠是表購債買章金牢額越發(fā)勁生伯了預(yù)錯(cuò)華誤為，差或麥?zhǔn)潜抠~習(xí)單減中階乘懷積汪或酒加纖總歌有緒誤懶，近或富是款在橋銷網(wǎng)售螞明驢細(xì)鞠賬脖中膛記查錄圣了犬錯(cuò)嬌誤莫的央金包額轉(zhuǎn)則俗違福反事了僅該罪目喬標(biāo)摩。發(fā)售生霞與衛(wèi)完漢整酷性徑只忘涉角及漠項(xiàng)倡目凍，爺不陪涉除及寺金我額掘。（推4互）擦截篇止棋—怒—冒—女—償—休—尼>趙確坡認(rèn)震接意近鍛于呈資北產(chǎn)泛負(fù)全債看表啞日漂的獎(jiǎng)交材易陽記稈錄歪于呈恰悠當(dāng)?shù)偷男Ｆ诔g憤?？椚缣停喊姹径绕趨f(xié)發(fā)沖生耐的學(xué)銷興售湯收益入克記鳥到飄下程期胞或逐下森期受發(fā)劈燕生社的擾銷乎售省收減入根記忙到義本期期士均韻違美反躲了卸截差止拒目姻標(biāo)盤。（均5丘）轎分玩類鑒—喂—比—扇—機(jī)—懶—陸>膊確春認(rèn)歲被馬審棋計(jì)魯單路位擺記世錄士的棚交拔易返經(jīng)值過董適魚當(dāng)躁分倦類乞。圖如齒：辭將叔出塞售血廢遍料惑所唇得翠的留收番入蒜記撲為界營擇業(yè)弄收森入啟。2持.與須期姿末憲帳法戶姿余鎖額茂相僻關(guān)株的胳審丹計(jì)嶼目裂標(biāo)被稈審頃計(jì)該單潮位睡管薄理控當(dāng)籃局斜的腸注策冊(cè)喬會(huì)傅計(jì)畏師匠的茂審堤計(jì)認(rèn)藥定伶目筑標(biāo)（1抄）臟存察在浮—伏—夢—窮—璃—壁—形>取確難認(rèn)付記賞錄茄的蝴金遵額膚確停實(shí)芹存峽在（顫2語）全權(quán)苦利辟和真義店務(wù)扛—犁—嘩—?jiǎng)颉摹€—形>揪確遵認(rèn)舉資奏產(chǎn)團(tuán)歸牌屬稻于撥被份審爛計(jì)循單橫位稼，何負(fù)晉債魯屬硬于席被釀審?fù)从?jì)重單鏡位欺的臺(tái)義樓務(wù)哨。牽例勺：寇把蘿不舍屬插于萬企姨業(yè)階的瘦應(yīng)夸付穩(wěn)賬加款突計(jì)漂入調(diào)明貧細(xì)座賬勝內(nèi)瞎，倡就成違恢反躲了菜義學(xué)務(wù)相審晃計(jì)圈目暑標(biāo)訪。（朱3滿）揪完告整莫性讀—傘—業(yè)—否—營—震—好>萌確醬認(rèn)梯已久存似在勝的肺金墊額阿均您已輕記畜錄房誠。（終4經(jīng)）機(jī)計(jì)滋價(jià)礎(chǔ)和甚分褲攤塵—輪—籌—遇—娘—災(zāi)—杠>辣資抖產(chǎn)飼、錢負(fù)臥債吐和導(dǎo)所護(hù)有借者切權(quán)瞎益期以協(xié)恰跡當(dāng)贏的榆金怕額鵝包宏括勿在楊財(cái)其務(wù)賓報(bào)腐表紛，監(jiān)與柱之毅相朱關(guān)躺的答計(jì)棍價(jià)磁或攤分睛攤悉調(diào)留整硬已乞恰他當(dāng)休記擾錄傲。3、犯與翻列淺報(bào)喝相砍關(guān)姻的澤審鄭計(jì)偽目股標(biāo)被極審繭計(jì)管單視位剖管拳理攻當(dāng)攔局簽的傘注多冊(cè)揭會(huì)萌計(jì)喘師緣瑞的瘋審粒計(jì)認(rèn)粒定勇目塌標(biāo)發(fā)至生頃及諷權(quán)油利密和斃義回務(wù)—婆—見—蛋—咱>慣將爸沒舞有加發(fā)白生碑的辟交凍易縫、巷事趣項(xiàng)瞞，炊或絲式與浩被怨審席計(jì)瞞單轟位嬸無頓關(guān)粗的毫交酸易減和雄事辦項(xiàng)恐包飛括行在異財(cái)注務(wù)斧報(bào)賴表挎中廳，就則峽違以反免該攏目燭標(biāo)斥。佩如螺：滋詢叉問梁被巴審摧計(jì)竭單輝位勒管籍理簽層廣房烘屋巾是所否尾已鋒被苗抵伸押淹，利就惱是都權(quán)津利繡的翁認(rèn)推定朱。完妥整脂性布—蠟—儲(chǔ)—次—牧>盜如績果露應(yīng)外該腫披予露文的辱事魂項(xiàng)辰?jīng)]伸有偏包床含術(shù)在非財(cái)笨務(wù)凱報(bào)疫表池中向，邊則姐違灘反浙該灶目坦標(biāo)省。分毯類越和詠可圓理造解狼性賴—妄—權(quán)—震—涌>辟財(cái)撒務(wù)羨信典息啦已為恰慢當(dāng)編地箭列惠報(bào)糧和兵描鬧述簡，謎且榨披核露宗內(nèi)影容孤表虹述臣清礙楚部。那如爐：青是陳否旦將舉一胡年毀內(nèi)遲到涉期聰?shù)目婚L壁期唯負(fù)鋸債區(qū)列賞為擋流謹(jǐn)動(dòng)六負(fù)摘債獄。準(zhǔn)漠確團(tuán)性架和役計(jì)要價(jià)咬—藍(lán)—曲—講>瀉財(cái)似務(wù)拳信評(píng)息興和凍其搭他互信師息苦已蕉公競允星披乖露粒，處且禽金權(quán)額材恰策當(dāng)播。根如鼓：胡是昨否霧在擇報(bào)笑表孔中槍對(duì)打存偏貨早的摩計(jì)伶價(jià)押方龍法敵作刮了精說己明削，癥即舊是弟對(duì)眠該妹項(xiàng)散認(rèn)策定企的高運(yùn)昆用脆。(死二接)棒具剝體學(xué)審曲計(jì)錄目蛇標(biāo)努歸旗納糕：矛1顏.發(fā)與斯所送審罩計(jì)泥期淡間庫各臺(tái)類隨交悶易稿和耗事思項(xiàng)搞相隙關(guān)次的辱審蝕計(jì)學(xué)目夠標(biāo)每2釀.憐與軌期籍末邀賬蠢戶寸余愁額牙相顧關(guān)棋的隨審耗計(jì)碧目爺標(biāo)輪3跡.慢與槍列猴報(bào)政與往披淺露街相議關(guān)端的沈?qū)徖τ?jì)灑目笨標(biāo)【睬例齡題持3擊·矩單賢選圓題觸】評(píng)A娛注辱冊(cè)鄉(xiāng)豐會(huì)供計(jì)津師浮負(fù)懇責(zé)拍對(duì)領(lǐng)甲舅公踏司扒2故0毀1旁1動(dòng)年險(xiǎn)度眼財(cái)松務(wù)兩報(bào)防表驗(yàn)進(jìn)碰行靠審奴計(jì)王。就在麥獲逼取霸和存評(píng)宏價(jià)隨審予計(jì)凈證炊據(jù)例時(shí)襪，綱A坊注淋冊(cè)如會(huì)還計(jì)誤師它遇似到錄下擦列掌事縮慧項(xiàng)歉，料請(qǐng)腸代悔為犯做耀出假正以確伯的跡專然業(yè)殘判測斷腳。禍在祥對(duì)純資變產(chǎn)怎存吳在淘認(rèn)簡定廢獲矛取選審蠢計(jì)趙證擁據(jù)搬時(shí)趟，眠正褲確澤的竄測刊試鈔方夫向主是躺（卷）堵。環(huán)A淚.暫從享財(cái)冷務(wù)袖報(bào)狡表暫到封尚搞未尤記段錄姥的好項(xiàng)勾目吧B遷.企從處尚架未券記級(jí)錄玩的歌項(xiàng)壁目憶到萌財(cái)讀務(wù)龜報(bào)料表運(yùn)C艱.仙從絡(luò)會(huì)貫計(jì)嘩記賊錄假到扯支林持膀性洪證詢據(jù)仔D捏.叔從蒜支部持么性辰證礙據(jù)疑到碑會(huì)謙計(jì)序記民錄『假正見確撫答胳案斧』崇C劉『叛答夫案扎解汽析槳』葛針傍對(duì)晶存哀在秩認(rèn)郵定燒的邪程慣序陸的貓測榆試哥方鏟向叫是谷從鵲賬淹到物證椒?！旧龁晤}怕4級(jí)·努簡感答鄉(xiāng)豐題煩】惰X陪Y腸Z重公誦司隸是辦一制家五專柏營崇商斗品傾零才售博的伐股佩份笨公帖司甘。征A醫(yī)B基C霞會(huì)旋計(jì)謊師暢事育務(wù)膛所此在元接鴿受花其搜審輕計(jì)剝委裁托色后電，看委鐵派璃L狼注從冊(cè)倡會(huì)駕計(jì)血師缸擔(dān)貍?cè)味d項(xiàng)痛目唇合敘伙槽人角，喚并藏將判簽謊署紫審扒計(jì)寬報(bào)鬧告辭。幫經(jīng)蹈過蠻審屢計(jì)洲預(yù)主備肺調(diào)戲查高，鑒L咸注鴉冊(cè)唉會(huì)閱計(jì)牧師紋確套定碑存越貨崖項(xiàng)紋目駐為坊重飯點(diǎn)皇審楚計(jì)教領(lǐng)牲域詳，沉同孟時(shí)播決獄定淡根氧據(jù)留財(cái)鴨務(wù)揀報(bào)飄表洞認(rèn)霧定脆確霉定皺存秒貨黑項(xiàng)霸目雨的暮具墊體戲?qū)弸D計(jì)騰目職標(biāo)哲，大并塔選姻擇頃相陵應(yīng)寶的痰具辜體軟審革計(jì)怨程暴序搞以見保癢證唯審言計(jì)摘目醫(yī)標(biāo)寒的排實(shí)蟻現(xiàn)索。要弊求系：仗假覽定辜下認(rèn)列哈表抽格畝中緒的答具捆體形審餓計(jì)趣目倆標(biāo)滾已喉經(jīng)忽被坊L稼注診冊(cè)鹽會(huì)秘計(jì)慨師盈選吊定