審計(jì)目標(biāo)與審計(jì)過程概論

1第二章審計(jì)目標(biāo)與審計(jì)過程2經(jīng)濟(jì)活動(dòng)與經(jīng)濟(jì)事項(xiàng)認(rèn)定目標(biāo)獲取、評(píng)價(jià)審計(jì)證據(jù)既定標(biāo)準(zhǔn)判斷相符程度審計(jì)報(bào)告審計(jì)是一個(gè)系統(tǒng)化過程3第二節(jié)審計(jì)目標(biāo)一.現(xiàn)代審計(jì)總目標(biāo)二.財(cái)務(wù)報(bào)表審計(jì)總體目標(biāo)三.認(rèn)定與具體審計(jì)目標(biāo)四.案例分析4現(xiàn)毒代紀(jì)審濟(jì)計(jì)根總圣目耀標(biāo)財(cái)務(wù)報(bào)表審計(jì)目標(biāo)總體目標(biāo)：合法性，公允性具體目標(biāo)一般目標(biāo):進(jìn)行所有項(xiàng)目審計(jì)均必須達(dá)到的目標(biāo)；適用于所有項(xiàng)目的審計(jì)。項(xiàng)目目標(biāo)：按每個(gè)項(xiàng)目分別確定的目標(biāo)；只適用于某一特定項(xiàng)目的審計(jì)。通蕉常園情眼況云下浮，既注投冊(cè)少會(huì)倆計(jì)塊師嚼應(yīng)賭以扯財(cái)殘務(wù)叨報(bào)軌表鏟審忙計(jì)棕的岸總芹體皆目月標(biāo)跪?yàn)闊o指章導(dǎo)類，褲以讀管醒理層層有的群認(rèn)殖定探為彼基棍礎(chǔ)始，葵明流確拔適姻合倘于摟各界類淘交今易陶、號(hào)賬臉戶芹余普額提和過列且報(bào)炭的陽(yáng)一蠻般土審榨計(jì)藝目佩標(biāo)乖，閥然蠟后感再塑根刷據(jù)惹被啦審賢計(jì)汽單法位在的從具劇體隙情島況卷確凍定菜各魂類綿交歉易婆、點(diǎn)賬幟戶葛余銅額紀(jì)和并列踢報(bào)姑具槐體狼審賽計(jì)興目犯標(biāo)緩。5財(cái)糕務(wù)坡報(bào)妖表狡審坦計(jì)?？偯w弊目澡標(biāo)注崖冊(cè)也會(huì)抽計(jì)劍師薄財(cái)隨務(wù)刷報(bào)掌表請(qǐng)審割計(jì)業(yè)的月總咐體享目料標(biāo)拔包震括殃以鑄下冰兩鐘個(gè)敘方導(dǎo)面更：（田1略）形對(duì)艇財(cái)嘆務(wù)均報(bào)互表踩整慢體厭是殲否不輪存烈在由服于屑舞摘弊禁或邊錯(cuò)麥誤倘導(dǎo)色致紗的加重宗大錯(cuò)筑報(bào)獲怕取罵合炕理么保撫證毒，躁使乞得酒注猛冊(cè)挺會(huì)績(jī)計(jì)燃師池能鍬夠繭對(duì)竄財(cái)床務(wù)稠報(bào)衣表韻是尖否菊在所池有刻重皇大方班面辭按史照紙適述用錄的諷財(cái)紀(jì)務(wù)塞報(bào)籍告鞠編逆制唯基的礎(chǔ)誤編指制煤發(fā)摘表象審賓計(jì)模意華見古；（翅2鳳）膏按凍照法審箏計(jì)倒準(zhǔn)壺則怪的提規(guī)臨定免，歸根悟據(jù)哄審琴計(jì)幫結(jié)隸果灣對(duì)況財(cái)居務(wù)涌報(bào)某表陶出楊具棵審乖計(jì)佛報(bào)蒸告奪，刑并嚷與唇管久理惕層砌和痛治虧理陡層溝謊通。6財(cái)麻務(wù)杏報(bào)成表悠審雜計(jì)酸總呆體趟目臥標(biāo)對(duì)付于則財(cái)乖務(wù)虹報(bào)演表促審染計(jì)枕總別體業(yè)目它標(biāo)嘆作我如宅下箏理桃解藍(lán)：（巷1黑）錯(cuò)萬(wàn)報(bào)：腫是踩指謹(jǐn)某添一團(tuán)財(cái)齊務(wù)仰報(bào)孕表忙項(xiàng)想目視的金季額、分刪類、列姐報(bào)或披維露，鍵與笛按際照赴適廊用摟的喬財(cái)睬務(wù)暗報(bào)膛告獨(dú)編索制積基我礎(chǔ)好應(yīng)源當(dāng)魔列巾示濟(jì)的皮金禿額故、險(xiǎn)分舞類蟻、魂列件報(bào)榜或農(nóng)披浴露假之澡間拆存考在嶄的胖差共異氏。蒙錯(cuò)深報(bào)郊可哪能載是羊由停于遠(yuǎn)錯(cuò)決誤門或耗舞座弊饅導(dǎo)滔致簡(jiǎn)的販。（萄2擾）豎財(cái)錦務(wù)過報(bào)俘表弦審紹計(jì)綱的密目住標(biāo)斬對(duì)不注酬冊(cè)合會(huì)浪計(jì)盈師慰的洲審終計(jì)門工若作藏發(fā)難揮響著萄導(dǎo)粗向正作耀用縱，權(quán)它痕界晝定蓮了變注趁冊(cè)宰會(huì)況計(jì)弱師絮的責(zé)鉤任盤范宇圍，垃直餓接忍影排響脫注兔冊(cè)剖會(huì)論計(jì)帶師程計(jì)碼劃攔和挖實(shí)謹(jǐn)施審頸計(jì)魄程未序深的棍性蘆質(zhì)皆、壁時(shí)汪間穴安沾排吊和閘范斷圍，領(lǐng)決掠定贊了啊注陜冊(cè)宮會(huì)拋計(jì)皮師肉如眠何葡發(fā)的表審棍計(jì)鞋意葬見。7財(cái)刑務(wù)嫂報(bào)液表貫審遣計(jì)嘆總?cè)珞w鉤目飽標(biāo)（恐3繩）蒜評(píng)灣價(jià)筐財(cái)裝務(wù)康報(bào)沿表駝的藍(lán)合吹法祥性在剪評(píng)項(xiàng)價(jià)鍵財(cái)噴務(wù)縱報(bào)朵表展是夫否吹按腫照家適燙用型的紅財(cái)嗚務(wù)績(jī)報(bào)票告誦編額制筑基曲礎(chǔ)曲編震制遭時(shí)醉，注緊冊(cè)峽會(huì)僻計(jì)窗師睛應(yīng)箱當(dāng)亡考副慮攝下監(jiān)列秋內(nèi)夫容龍：①蝦選賢擇殘和乎運(yùn)歉用單的會(huì)不計(jì)徑政聚策是市否磁符形合剛適如用沈的衛(wèi)財(cái)調(diào)務(wù)鉆報(bào)建告腰編攀制喊基游礎(chǔ)壇，化并誓適者合錢于胸被姥審決計(jì)服單蔥位創(chuàng)的著具栗體韻情繁況淘；②影管巨理和層刃作材出制的會(huì)差計(jì)讀估漏計(jì)是痛否傻合維理雨；③撓財(cái)征務(wù)書報(bào)餅表領(lǐng)反所映蔥的陽(yáng)信滑息瓣是慮否衛(wèi)具磁有良相話關(guān)鑒性鞠、扛可棵靠絲式性寬、馳可壓比避性農(nóng)和可可什理點(diǎn)解線性歇；④折財(cái)駁務(wù)贏報(bào)灘表兵是斯否矛作縮慧出敏充煩分償披找露否，牌使酬財(cái)酬務(wù)孝報(bào)距表縮慧使皮用生者木能賴夠桂理舌解摘重馬大誤交哀易領(lǐng)和休事色項(xiàng)少對(duì)癢被蕉審也計(jì)攻單榨位很財(cái)躍務(wù)兼狀賭況效、尋經(jīng)胳營(yíng)木成丸果傭和柱現(xiàn)暫金地流罷量懲的隔影軋響諷。8財(cái)窗務(wù)永報(bào)床表遍審百計(jì)爪總沃體股目嫌標(biāo)（蛛4味）祖評(píng)銜價(jià)醉財(cái)緊務(wù)諒報(bào)住表婚的腿公騙允扇性在確評(píng)刷價(jià)訪財(cái)嘴務(wù)伍報(bào)界表看是索否拍作莖出硬公連允昨反址映贈(zèng)時(shí)經(jīng)，獵注史冊(cè)則會(huì)憂計(jì)付師賞應(yīng)哄當(dāng)鑄考鞠慮下顫列蕉內(nèi)股容贏：①助經(jīng)敘管握理片層霉調(diào)訴整咱后激的逮財(cái)膽務(wù)緊報(bào)事表燦是宜否伍與際注物冊(cè)插會(huì)情計(jì)袋師匠對(duì)默被姿審刪計(jì)虛單騙位金及生其鴿環(huán)盲境震的刃了影解期一壟致禮；②舊財(cái)哪務(wù)火報(bào)勤表?yè)淼囊袅幸鎴?bào)耳、梨結(jié)熱構(gòu)霜和仙內(nèi)甲容執(zhí)是頌否旗合種理?。虎凼?cái)慌務(wù)萬(wàn)報(bào)凈表詢是鞭否魄真冠實(shí)伏地堆反柔映憐了表交搞易江和飲事惠項(xiàng)側(cè)的經(jīng)敗濟(jì)扎實(shí)爸質(zhì)。9例竭題財(cái)頁(yè)務(wù)左報(bào)榨表雞審構(gòu)計(jì)肅的質(zhì)目需標(biāo)岔對(duì)站注孫冊(cè)抖會(huì)跟計(jì)拜師禁的遷審依計(jì)棋工扯作跑發(fā)昂揮想著潔導(dǎo)攜向羞作賀用碌，駕以庭下縮慧對(duì)沖審搖計(jì)而目厘標(biāo)夏導(dǎo)娘向荷作班用賺的革判竿斷刮事愿項(xiàng)少不堡恰觀當(dāng)耕的蘆是滅（腎）雙（猛單托項(xiàng)謠選填擇腸）A殲.持審專計(jì)哭目遺標(biāo)銹界挨定火了引注殿冊(cè)鏟會(huì)礙計(jì)隱師支的歐責(zé)鮮任壘范蘋圍B湖.停審?qiáng)^計(jì)華目怎標(biāo)朝直慨接激影加響背注鼠冊(cè)察會(huì)曬計(jì)芝師絮計(jì)喉劃榮和聲實(shí)方施撲審?fù)┯?jì)黎程艷序殼的典性置質(zhì)鋤、即時(shí)州間服安描排也和胖范繞圍C嘆.伙審捏計(jì)燃目恨標(biāo)孟決嫩定香了燃不肅僅猴注診冊(cè)區(qū)會(huì)謀計(jì)兩師忽對(duì)繩財(cái)獄務(wù)爺報(bào)賄表辛發(fā)警表岸意抄見私，連同鍛時(shí)辨需叔要板對(duì)桶審屬計(jì)風(fēng)單拆位慶內(nèi)奶部黨控腰制傾是票否幕存刑在蹦重?cái)U(kuò)大薄缺艱陷嬸、絲式是她否煩存象在誼違奇反型法斗規(guī)瓜行蜓為固提欲供張鑒侮證D挽.龜審登計(jì)宅目流標(biāo)惰決吼定瓶了孤注免冊(cè)睜會(huì)裙計(jì)滲師嗚如胸何弊發(fā)征表蹲審液計(jì)耳意坐見1揮0解城析【章答務(wù)案銹】芹C【伸解亡析冬】乎選豆項(xiàng)敲C已不兵恰諸當(dāng)濕。賀審神計(jì)盡目跳標(biāo)圈是執(zhí)對(duì)謝財(cái)睜務(wù)乏報(bào)生表栗是協(xié)否乓不辱存迅在午由以于械舞育弊番或狼錯(cuò)脹誤演導(dǎo)分致創(chuàng)的始重壁大被錯(cuò)溜報(bào)船提杯供蜂合布理近保針證堵，嗚不宰對(duì)辭內(nèi)算部闖控質(zhì)制脂本冒身貫發(fā)再表?yè)u鑒胖證煤意如見鄙，拆也攤不竄是纖對(duì)朵被賊審歲計(jì)距單沙位劃是齊否喘存拘在慣違累法丑行腹為述提蝕供惠鑒郊證短。1際1認(rèn)爽定訊與固具犬體鏈審主計(jì)還目方標(biāo)（盤一冒）魚認(rèn)玻定頑的構(gòu)含戲義敲及鴉其隔分懸類（邀二吸）施一予般非審脆計(jì)踐目默標(biāo)（祝三惑）映項(xiàng)濃目嗓審鄉(xiāng)豐計(jì)感目系標(biāo)1蟲2認(rèn)扛定誤的帶含鋼義盲及押其織分呢類1腫.由認(rèn)差定爪的他含櫻義認(rèn)泰定死是輩指妹管數(shù)理役層催在勁財(cái)米務(wù)嘉報(bào)撈表腹中爬作先出宰的廉明洞確減或牽隱舞含墊的雞表知達(dá)巨，僑注險(xiǎn)冊(cè)衫會(huì)駱計(jì)層師饅將扁其撲（層明匆確鏟或爭(zhēng)隱元含辟的拜表傅達(dá)漿）盜用嫌于仆考濕慮甩可刑能霉發(fā)噸生房誠(chéng)的覽不孤同倉(cāng)類推型勸的但潛博在維錯(cuò)方報(bào)歐。2秘.揭對(duì)市認(rèn)絹定戴的磨理斷解浴要禁點(diǎn)(豆1格)靈認(rèn)啊定碌與孤具隙體施審速計(jì)澆目懇標(biāo)鼻密滅切號(hào)相偏關(guān)認(rèn)令定接與依財(cái)睡務(wù)杠報(bào)己表伸各義項(xiàng)宜目微的澤具誤體鵲審塑計(jì)筒目紛標(biāo)思密危切霜相仔關(guān)蜘，吸注隙冊(cè)集會(huì)盛計(jì)母師繳的基孕本互職科責(zé)就驢是確憂定掙被目審被計(jì)飛單臘位提管更理烈層古對(duì)雁其飲財(cái)?shù)魟?wù)錦報(bào)擋表龍的挖認(rèn)寬定呈是純否惜恰扮當(dāng)。1的3認(rèn)猴定勇的別含妹義晝及稿其蒸分枝類(平2亮)亦了乞解地認(rèn)蹦定拼是虹為高了蝦確校定營(yíng)每菊個(gè)夜財(cái)咬務(wù)信報(bào)嘉表御項(xiàng)注目鴿的跪具室體闖審殺計(jì)辮目神標(biāo)更，讀從鉗而強(qiáng)設(shè)迷計(jì)限進(jìn)扶一刺步寄審化計(jì)軋程詢序注宮冊(cè)型會(huì)涼計(jì)臣師兵基盲于艇對(duì)晉被殼審眼計(jì)擊單鄭位隙“壞認(rèn)準(zhǔn)定瞧”塞的晝了利解背來前確文定惠某覺些劫重愚要栗財(cái)目務(wù)望報(bào)掏表浴項(xiàng)但目激的墻具拋體態(tài)審蘇計(jì)宵目梢標(biāo)騎，案考揪慮肅可章能嶺發(fā)用生誘的桿不屑同岡類賽型在的侮潛載在師錯(cuò)矩報(bào)煙風(fēng)半險(xiǎn)灘，乳并短據(jù)淹此窩設(shè)洲計(jì)勾進(jìn)鑄一話步歉審蹦計(jì)災(zāi)程隨序呀以塌應(yīng)種對(duì)帽評(píng)謊估腦的勻潛齊在在錯(cuò)抬報(bào)鳴風(fēng)淚險(xiǎn)眼。(淘3忘)究管昂理葵層廟對(duì)很財(cái)姐務(wù)律報(bào)弟表氣各陳組中成涂要麥素司的椒作言出剛的曠認(rèn)森定管示理交層節(jié)的蜘責(zé)靜任提是寸保夏證暴財(cái)病務(wù)粉報(bào)首表渡公購(gòu)允禁反中映撞被純審若計(jì)催單省位秘的捉財(cái)艘務(wù)艷狀西況幻玉和蓬經(jīng)字營(yíng)遲情層況。堂當(dāng)盆管賴?yán)碓鴮訌B做輸出殼書談面漁聲疊明逢表莖明齡財(cái)伶務(wù)器報(bào)社表旅已假按嶼照亞適放用丙的沸財(cái)備務(wù)冬報(bào)跑告漲編鬧制帥基拘礎(chǔ)勻則晃進(jìn)筐行督編兆制獲，盛在圈所雁有辛重罵大脊方坦面舉作餐出插公看允親反減映粥時(shí)蛋，遮就設(shè)意營(yíng)味承著留管犯理昨?qū)涌祵?duì)繁財(cái)壩務(wù)御報(bào)烈表孟各鵲組止成疤要士素叢的廟確轎認(rèn)疑、裹計(jì)碎量瓶、緒列慣報(bào)輸以視及披相紋關(guān)夾的祥披杠露耗作矛出瀉了扣認(rèn)某定染。1午4認(rèn)溜定叢的槐含園義駱及勺其愉分留類(握4授)鉤以獻(xiàn)存唯貨獲為靜例階說棒明陜認(rèn)召定額的洪明嗽確補(bǔ)表傭達(dá)股或衡隱拍含管表猶達(dá)管逮理士層遞在磁資喝產(chǎn)約負(fù)呈債檢表妻中右列構(gòu)示老存庭貨葬項(xiàng)爺目閑及灣其倉(cāng)金憐額針的悔認(rèn)量定籌有鋸以口下樸四腰種籍含渴義辮：①納財(cái)難務(wù)寶報(bào)湊表駕日飛所毯記是錄榨的揉存咬貨弓是既存裙在漸的賞；②榨存林貨軌以晴恰羞當(dāng)暫的腸金撞額撒包蠶括裳在朵財(cái)罩務(wù)布報(bào)小表產(chǎn)中融，沃與糟之畝相斷關(guān)兼的喂計(jì)庭價(jià)爽和趕分鹿攤覺調(diào)合整翅已焰恰皮當(dāng)華記歇錄勢(shì)；③刃所脈有剪應(yīng)寨當(dāng)隨記晝錄航的紛存屯貨邪均炊已供記摸錄票；④伙記傷錄維的硬存繡貨枕均送由組被肅審驚計(jì)坑單英位挎擁休有純。其惱中憂，格①串和休②白是明衣確的律表狠述糠，舟③旱和聲④網(wǎng)是隱似含的章表微述鏟。1跪5例熄題以浩下買以睡存震貨燙為研例仰說艷明歪的鐘對(duì)你認(rèn)鳳定既的諷理抹解優(yōu)中疑，袋恰仙當(dāng)裂的術(shù)有云(聚)慣。湯（礙多蓋項(xiàng)遙選軟擇音）A筋.忌財(cái)印務(wù)捎報(bào)巧表葬日陪所貍記塞錄緣瑞的謎存斷貨駝是暈存丈在玻的倦，肝表帳明迅賬量面仗記撿錄產(chǎn)沒燥有躺多作記看，詞并砍且誰(shuí)如處果雨以炎賬析面錯(cuò)記構(gòu)錄退為壘起押點(diǎn)浩能辨夠茫追拘蹤姿到傻對(duì)鼓應(yīng)疤的斑實(shí)國(guó)物B區(qū).窮存瓦貨形以背恰瓜當(dāng)映的每金思額翼包敬括研在京財(cái)甲務(wù)跡報(bào)逆表銷中靜，害與顏之繡相討關(guān)釘?shù)膴Z計(jì)平價(jià)旬調(diào)拿整孕已景恰秘當(dāng)燦記鋼錄史，培表槍明佩存立貨脅在消資獎(jiǎng)產(chǎn)域負(fù)舟債矩表鴉的王金千額帳是鮮正健確杯的描，蔽并殊且通已挨經(jīng)裳對(duì)仁存煎貨匠進(jìn)訴行殘了詠期柱末榆減啄值啟估所計(jì)C展.唯所墊有刃應(yīng)父當(dāng)議記叼錄錄的守存燃貨棄均南已甜記梢錄建，撥表流明撒實(shí)墓際劇存堆在務(wù)的屠并昌且孤所伶有擔(dān)權(quán)芽屬京于脆被虧審皂計(jì)填單毒位伯的脆存暴貨題資嬌產(chǎn)志無船一幅遺鏡漏酷的筑已狠經(jīng)斥記社錄鐵在示資森產(chǎn)線負(fù)兼?zhèn)a表愚中損，醋沒仙有烈漏椒記殖一勤筆尤存結(jié)貨糕資習(xí)產(chǎn)D蜓.疲記緒錄派的賄存動(dòng)貨振均麗由繪被拖審排計(jì)喬單朗位徒擁甲有常，炸表店明舒資務(wù)產(chǎn)民負(fù)襲債守表淡中宜記喘錄紋的像存液貨赤資喘產(chǎn)繡均住存啊放撓于巴被飄審照計(jì)噴單劈燕位1荒6解隨析【濤答哲案咬】?jī)鯝萬(wàn)B崗C【箏解添析侵】撲選食項(xiàng)催D獄不屢恰宜當(dāng)程，痰“峰記掘錄骨的載存裹貨杯均擋由貨被散審?fù)煊?jì)藍(lán)單復(fù)位場(chǎng)擁救有?！笔⑹撬芙鹄砦閷有l(wèi)從栗存薦貨違資煙產(chǎn)判的唱“喚權(quán)曲屬掠”薪上線的配概挎念腔，回不效是傍從微存不貨矛資咱產(chǎn)晴存搭放金地踏點(diǎn)吹來往說刮的板，宅比肅如鴉說作完噴成勁采休購(gòu)嘩手滑續(xù)泛的聲在貓途君原基材鋪料因，狂委戶托尾代既銷澆的錯(cuò)產(chǎn)觀成昆品仍等濟(jì)存敞貨排在裝財(cái)菊務(wù)貝報(bào)茄表醫(yī)日銳沒促有除在篇被蘋審部計(jì)疫單鐮位件“避倉(cāng)唉儲(chǔ)喘”肺中燈，禮但稻從束存控貨盡資葉產(chǎn)焦“帽權(quán)驅(qū)屬抗”加上孝界住定急，映這海些吐存財(cái)貨遙仍便然卸屬諷于利被燈審漏計(jì)性單蔥位盈擁偵有塑。1早7認(rèn)勝定蘿的津含今義財(cái)及躁其煤分雁類3浸.回認(rèn)桶定幼的貸分融類（棗1傻）淚與群各桶類口交西易嫂和星事梨項(xiàng)濤相豎關(guān)昆的棋認(rèn)綢定①關(guān)發(fā)餡生何：墨記吐錄匪的含交專易伸或搶事箱項(xiàng)已撇發(fā)飄生，插且腥與閘被卵審宴計(jì)毫單替位筑有底關(guān)野。②暢完可整皂性?shī)W：麻所象有掉應(yīng)真當(dāng)逼記此錄落的詞交莊易醉和魂事饑項(xiàng)駱均舌已欣記其錄對(duì)。③鉗準(zhǔn)瓣確抗性掌：盈與信交扇易嘉和澇事脖項(xiàng)責(zé)有糕關(guān)譯的尼金充額拐及戲其且他款數(shù)微據(jù)魄已烘恰宅當(dāng)桌記栽錄選。④射截蒼止撲：市交蝦易部和物事攜項(xiàng)貍已沫記虹錄處于屑正凍確沿的埋會(huì)吼計(jì)歲期較間攀。⑤插分沉類崗：程交循易別和把事叢項(xiàng)僻已盈記貢錄展于漫恰捕當(dāng)嗚的漠賬阿戶往。1化8認(rèn)己定悲的戴含堂義訊及波其扁分臉類（駁2沿）勻與偏期瘡末抓賬附戶醉余就額烤相趣關(guān)膠的繁認(rèn)雹定①片存懸在肺：腐記燃錄翅的異資時(shí)產(chǎn)攪、鑰負(fù)情債木和予所姐有點(diǎn)者申權(quán)派益榜是俯存安在久的攪。②喜權(quán)尿利寒和聲義糕務(wù)雁：余記元錄龍的兆資芬產(chǎn)索由躬被廚審浩計(jì)誕單凳位串擁勞有思或阻控味制混，終記輕錄隔的柔負(fù)哀債祝是膝被狹審嫂計(jì)截單府位排應(yīng)舒當(dāng)克履真行量的斤償推還吐義浩務(wù)健。③宰完毯整遮性祥：祝所僵有錘應(yīng)觸當(dāng)選記繞錄握的洪資什產(chǎn)繞、秋負(fù)傲債鏟和笨所練有殲者勤權(quán)萬(wàn)益臥均已陡記愉錄。④抄計(jì)價(jià)價(jià)泉和喜分絲式攤影：抖資給產(chǎn)肚、撞負(fù)摸債知和口所睜有果者馬權(quán)殼益炮以鼠恰數(shù)當(dāng)憂的偏金硬額捉包厭括譽(yù)在堪財(cái)畏務(wù)先報(bào)易表秩中罰，摸與秩之弊相死關(guān)木的眾計(jì)給價(jià)炸或栗分糠攤捎調(diào)餓整已到恰或當(dāng)遍記真錄。1扮9認(rèn)畢定雷的庭含墾義擾及尚其南分煌類（圍3溝）壺與腫列欠報(bào)儀和墾披拿露鴿相換關(guān)叛的嫌認(rèn)雨定①今發(fā)鹽生示以痰及桂權(quán)慢利偽和伙義皂務(wù)謹(jǐn)：條披蛙露從的順交壘易迫、融事姓項(xiàng)矩和猾其待他餅情例況丘已呈發(fā)腳生攔，刪且逢與吳被宅審睡計(jì)辯單眾位咽有述關(guān)冷。②毛完找整匪性籠：套所垂有秀應(yīng)缺當(dāng)書包近括聰在邁財(cái)附務(wù)薪報(bào)覆表誰(shuí)中產(chǎn)的危披額露佳均該已貪包效括蓋。③摔分緞?lì)愅亢吐窨绅捓砀鉄詰崳毫镓?cái)既務(wù)煤信偽息寨已聲被監(jiān)恰味當(dāng)軟地倒列萬(wàn)報(bào)求和現(xiàn)描障述翁，徒且歷披陵露告內(nèi)剛?cè)菹缺硖媸鲳B(yǎng)清校楚削。④言準(zhǔn)劑確擾性熊和修計(jì)斬價(jià)朋：繩財(cái)壺務(wù)說信享息醋和厭其叛他賊信亡息石已均公攀允漿披敲露總，古且襪金雁額存恰承當(dāng)搶。2肌0一驕般叼審煙計(jì)傾目界標(biāo)一困般軌審例計(jì)泳目叔標(biāo)名是孝指導(dǎo)適牌用尾于質(zhì)企盜業(yè)襪財(cái)火務(wù)回報(bào)襲表衡所勿有認(rèn)項(xiàng)方目構(gòu)審澇計(jì)大的輩目醬標(biāo)雞。通莫常將審斤計(jì)金師車制抬定馳的服相栗應(yīng)徐的良一叫般皆審似計(jì)臟目煌標(biāo)象包累括挪：（嘴1竄）炮總翠體桌合垃理譯性審劇計(jì)抵師猶根所據(jù)患所遭掌遠(yuǎn)握喊的輩信葵息底，稠從諷總宿體充上拘評(píng)范價(jià)酒被湖審獅計(jì)槍單詳位冒財(cái)陳務(wù)漠報(bào)緊表務(wù)項(xiàng)術(shù)目秩金殲額淡是示否雨合兄理伯。（毯2聚）厘真燒實(shí)搜性財(cái)?shù)V務(wù)廊報(bào)壁表啦所馳列崗的賣金鞋額籃是拆否株真界實(shí)纖可敏靠療。（辭3愁）樸所唉有雷權(quán)資罰產(chǎn)水負(fù)升債界表諒列題示定的凍資鐵產(chǎn)棉卻畏歸睡企印業(yè)劣所逢有調(diào)，園所籠列術(shù)示享的棵負(fù)逗債巾確假屬鼻企側(cè)業(yè)滔應(yīng)鞭履疤行絕的抖義百務(wù)比。2鐘1一其般茄審盾計(jì)壘目診標(biāo)（帝4疲）乏完搏整映性確托認(rèn)丙企裝業(yè)窩全穗部折交賞易倆和權(quán)事敢項(xiàng)散是蠻否惠都搬已授登板記味入杜賬庫(kù)，征并商列路示頂于斃財(cái)遮務(wù)況報(bào)挨表煌之上中恭。（攏5娘）艱估燥價(jià)企煌業(yè)胖財(cái)亡務(wù)繼報(bào)辯表惠項(xiàng)赤目擱金饅額騾是煎否息經(jīng)綢過底正暖確蒸計(jì)昌價(jià)曾。（崇6膚）獵截澆止確乘定瘋交彈易慶是喜否楊計(jì)畝入屈恰敲當(dāng)接的脅時(shí)切期事。（率7蜻）營(yíng)機(jī)蔽械策準(zhǔn)競(jìng)確差性確餓認(rèn)活企濫業(yè)瓣賬姻務(wù)唯處聞理竟和齡報(bào)杠表觸編且制擇有鼠關(guān)侍數(shù)燒字訊計(jì)拳算拘、聽匯曾總疲等戒是麗否疤正耳確鞏。2練2一過般胡審貴計(jì)哥目毯標(biāo)（材8薪）戴分怖類企債業(yè)術(shù)報(bào)屬表橋項(xiàng)里目撲是塊否有按宗公蓋認(rèn)鍵會(huì)址計(jì)照準(zhǔn)館則兇恰砌當(dāng)千地目加坑以純分微類忠。（天9潑）爬披飄露確伙認(rèn)易企氧業(yè)郵在賤財(cái)電務(wù)村報(bào)任表爸及喚其平附惰注帖中響恰穿當(dāng)井地餐披查露苗了筋企畝業(yè)撤會(huì)烘計(jì)寇信教息株。2搖3項(xiàng)臣目盒審寺計(jì)柿目?jī)蓸?biāo)2鹽42無52筐62瓣72負(fù)8舉閃例2園9例另題1趴.洞注解冊(cè)霧會(huì)溫計(jì)卵師嫂證怎實(shí)滾某協(xié)項(xiàng)鍵資昂產(chǎn)妖是圈按哭歷福史焰成亡本娃入跪賬慣還與是濱按張公提允搬價(jià)蛛值付入初賬暢，似主懸要穿是定為航了端證振實(shí)蔬資得產(chǎn)摸的塌（寄）詢的布認(rèn)薦定言。瘋（孝單哈項(xiàng)江選乏擇脫）A禽.籌存遇在B號(hào).位完君整饅性C晉.中計(jì)躍價(jià)胡和裂分你攤D精.眨準(zhǔn)槳確恥性【手答乳案負(fù)】軋C3通0例魯題2迫.禿注杯冊(cè)擱會(huì)己計(jì)它師慮已晝獲朋取犯被玻審北計(jì)調(diào)單爺位辦將捏2粉0突1公0即年美1幅2染月錢3帖1賣日巷已替經(jīng)反發(fā)怕生叢的籮一揭筆粘賒壘銷充業(yè)止務(wù)六收且入姓，訴記亞入當(dāng)2撈0寶1勾1鞏年凍1塔月屆3拉日恢的市營(yíng)乎業(yè)紛收捆入偷賬臉上怖的陵充潤(rùn)分道適盆當(dāng)餐的丈審脈計(jì)妨證僚據(jù)乘，遣則舉注較冊(cè)耍會(huì)俱計(jì)寸師刻應(yīng)宵當(dāng)顏界設(shè)定紋營(yíng)坑業(yè)多收魔入健的仙（怒）裝存繡在細(xì)重鞠大威錯(cuò)妖報(bào)效。A省.唐列斥報(bào)核和覽披鏟露B回.愈準(zhǔn)田確笛性C擊.宅截乎止D逐.慈發(fā)國(guó)生【旬答購(gòu)案秘】激C3直1例浙題3寨.押注溫冊(cè)羞會(huì)翁計(jì)替師鍬如飛果臉發(fā)哪現(xiàn)施被觀審吊計(jì)崖單膏位擦?xí)跤?jì)災(zāi)處柏理刊存筆在勝以傷下參事爭(zhēng)實(shí)舞，拿其鑰中滾表汽明怎“京計(jì)蟻價(jià)娛和溝分困攤喘”婆認(rèn)弱定能錯(cuò)刮誤表的問是嫩（窮）艦。A旋.蕉將自應(yīng)濾付蔽賬掏款屯1匯0鈴0走萬(wàn)腎元烘記拖為司1蜜0肚0需0伙萬(wàn)臭元B墊.縫將鉤營(yíng)庸業(yè)添收同入機(jī)1暢0銳0聚萬(wàn)位元睜計(jì)奴入透營(yíng)識(shí)業(yè)環(huán)外俗收皮入C蘇.惰將若銷待售底費(fèi)界用澇2球0構(gòu)0亞萬(wàn)偶元紛計(jì)她入州管蜂理喝費(fèi)罷用D今.支將筍營(yíng)端業(yè)治成厲本傾3蔥0辰萬(wàn)亡元伏記貸為后營(yíng)鉆業(yè)鞠外魯支吃出【