完成審計(jì)工作與審計(jì)報(bào)告

第十四章完成審計(jì)工作與審計(jì)報(bào)告第一節(jié)期初余額審計(jì)第二節(jié)復(fù)核期后事項(xiàng)與或有事項(xiàng)第三節(jié)評(píng)價(jià)審計(jì)結(jié)果第四節(jié)審計(jì)報(bào)告的意義、作用和種類第五節(jié)審計(jì)報(bào)告的內(nèi)容和審計(jì)意見的類型第六節(jié)編制審計(jì)報(bào)告的步驟和要求第七節(jié)管理建議書

?三階段四階段計(jì)劃（準(zhǔn)備）階段計(jì)劃和設(shè)計(jì)審計(jì)方法階段實(shí)施階段執(zhí)行分析程序和余額細(xì)節(jié)測試階段執(zhí)行控制測試和交易實(shí)質(zhì)性測試階段報(bào)告（完成）階段完成審計(jì)工作和出具審計(jì)報(bào)告階段

審計(jì)的全過程，通常可以分成計(jì)劃（準(zhǔn)備）、實(shí)施和報(bào)告（完成）三階段，也可以分成四階段。它們之間的關(guān)系如下表：?

就審計(jì)完成階段而言，是審計(jì)工作的集中階段，也是關(guān)系審計(jì)工作成敗的階段。因?yàn)樵谪?cái)務(wù)報(bào)表審計(jì)中，在此之前所有的工作，包括審計(jì)工作的籌劃、審計(jì)證據(jù)的搜集，都無非是為了最終審計(jì)產(chǎn)品——審計(jì)報(bào)告的出具。?第狡一毀節(jié)枝期如初根余夠額算審貢計(jì)一晝、約期風(fēng)初編余稠額港的裕含晝義期夢初把余警額臥，垮廣癢義巷上接是塵指稻期推初汪已輪存輔在韻的叼余讀額仔。體狹腦義羽上烏僅指謎注驗(yàn)冊卷會(huì)美計(jì)棋師穿首羞次吵接奇受況委憂托曲時(shí)蠅被弓審堅(jiān)計(jì)滾單你位煙財(cái)盯務(wù)獄報(bào)泛表豆期標(biāo)初已乘存紙?jiān)诟耐谟嗦勵(lì)~報(bào)。默它罷以蠅上角期晉期默末口余畏額勒為按基百礎(chǔ)鳥，也反噸映羅了遇以娘前期堡間貓交壘易萌和筐上高期房誠采閥用賞的堂會(huì)穩(wěn)計(jì)跟政摘策蔑的佛結(jié)勝果您。1、謊期襯初弓余欣額虛是嗓期落初冰已汽存傾在饅的臺(tái)賬銀戶蹲余息額翠。2、且期羅初帖余刷額睬反蔑映薪了奏以鬧前罰期惰間貝的潤交農(nóng)易庭和京上嚷期廳采判用流的龜會(huì)計(jì)倚政頁策厚的千結(jié)卵果僑。3、糖期夸初幣余志額恩與鬼注景冊字會(huì)粉計(jì)緞師凳首管次捕接愉受途委里托強(qiáng)相霉聯(lián)其系夾。撒首次任接偶受嫁委疫托架是樣指斑注隨冊定會(huì)徹計(jì)重師即在浩被轟審陵計(jì)燥單含位連財(cái)雄務(wù)琴報(bào)流表探首靈次接際受陪審守計(jì)膽，哄或?qū)蒙侠瞧诒P財(cái)版務(wù)屋報(bào)揮表向由莊前腐任澤注撥冊概會(huì)齒計(jì)含師雪審沿計(jì)羊的塊情況斃下跟接宵受浙的考審茫計(jì)艇委川托聞。?二埋、剃期嫁初踢余稿額迎審寸計(jì)量的糞一枯般往原駱則判叼斷功期便初黎余雕額呼對(duì)輕本籍期乏財(cái)框務(wù)紛報(bào)釋表鉤的批影箏響考程剖度康，按應(yīng)舒著眼俊于賄以陶下憶三驢方約面放：柜一具是兩上應(yīng)期河結(jié)拔轉(zhuǎn)崇至述本車期濃的金脈額；椅二蝕是上翅期墾所盒采慎用捏的會(huì)對(duì)計(jì)偵政躍策；三恒是助上泥期糊期靠末般已肉存踩在嘉的鹿或項(xiàng)有事利項(xiàng)冷及瀉承救諾。三櫻、陣期防初聯(lián)余據(jù)額箭審烤計(jì)孝目誘標(biāo)1、會(huì)期銀初宵余嘗額芳不蟻存礎(chǔ)在挖對(duì)勻本萌期蓬財(cái)召務(wù)寇報(bào)辱表焦產(chǎn)河生度重頑大脾影司響舍的錯(cuò)獲報(bào)牙；2、協(xié)上停期粗期哈末寺余蠅額煩已場正啟確秧結(jié)辨轉(zhuǎn)掛至萌本降期謎，墻或選在容適觸當(dāng)辰的肺情況逃下誰已程作眨出析重妻新炎表燈述茫；3、誘被期審扒計(jì)艇單團(tuán)位錄一但貫柜運(yùn)輕用聚恰咸當(dāng)屋的稱會(huì)返計(jì)壩政浴策潮，碌或陡對(duì)忙會(huì)柳計(jì)政號(hào)策趁的濟(jì)變繭更薯作片出驢正責(zé)確婆的司會(huì)矛計(jì)冤處寨理堵和撥恰丘當(dāng)責(zé)的緣瑞列哨報(bào)驗(yàn)。?四鐵、墾期頓初嗽余康額薪審落計(jì)隙程襯序詢磚問被川審賊計(jì)喜單萬位孕管是理悲層審軟閱上錢期拖會(huì)些計(jì)爪資反料擔(dān)以向及竟相拐關(guān)愿資論料通政過蝴對(duì)軟本才期申財(cái)豆務(wù)無報(bào)樓表冒實(shí)輕施痰的京審低計(jì)歐程勁序糟進(jìn)些行證需實(shí)補(bǔ)功充實(shí)房誠施公其苦他艇適聾當(dāng)群的移實(shí)司質(zhì)總性規(guī)測歐試特程獻(xiàn)序?五劑、稅期喂初隱余詢額圾審禿計(jì)絹結(jié)爸果理對(duì)款審風(fēng)計(jì)泳意膨見將的北影姑響1、笨如殘期寧初學(xué)余舉額穴對(duì)付本辨期炮存趴在重灰大愈影健響，文但無擊法對(duì)菊其獲恰取充啦分輪、沖適涼當(dāng)向的悟?qū)弻捰?jì)證沉據(jù)，細(xì)注樓冊屬會(huì)姻計(jì)品師泳應(yīng)采當(dāng)曲對(duì)播本莊期亭財(cái)文務(wù)帥報(bào)表最發(fā)俘表保窮留店意撿見掌或允無澆法宰表勿示峰意載見。2、躬如揉期攪初層余抬額裹存按在嚴(yán)校重榴影雅響本防期捷財(cái)渾務(wù)喇報(bào)否表琴的哄錯(cuò)達(dá)報(bào)味或禮漏報(bào)恒，暗應(yīng)體當(dāng)斧提薪請(qǐng)紫被掃審訂計(jì)唐單即位猶進(jìn)占行適調(diào)便整瘋。如材被婚審殲計(jì)講單接位騎不蛙接受鉛建恒議，喚注繼冊懷會(huì)銳計(jì)書師挺應(yīng)樸當(dāng)刑對(duì)郊本宣期頂財(cái)筒務(wù)饅報(bào)銀表贊發(fā)謙表保港留落意隱見或否解定政意終見。?3、蟻如變果非與潮期回初化余取額豪相夫關(guān)舒的會(huì)脊計(jì)哭政尾策正未易能在塘本什期鵲得薪到一霧貫乞運(yùn)貿(mào)用，忌并旋且挖會(huì)搭計(jì)膚政勒策停的客變傳更娛未修能幟得扒到爛正豎確反的研會(huì)掠計(jì)處羞理按和疊恰驕當(dāng)腔的級(jí)列丙報(bào)刷，度注殿冊趁會(huì)友計(jì)胸師君應(yīng)蹄當(dāng)編出觸具保翼留同意腎見或否固定輸意斧見的愿審艙計(jì)區(qū)報(bào)潮告青。4、日如葛果失前穗任老注綠冊駕會(huì)瓣計(jì)輪師歪對(duì)上佳期財(cái)飽務(wù)誤報(bào)膨表當(dāng)出恰具仁了非偶標(biāo)準(zhǔn)烏審頑計(jì)報(bào)偵告，派注禮冊蘆會(huì)目計(jì)勞師辦應(yīng)表當(dāng)過考指慮肌該疾審跪計(jì)礙報(bào)與告繩對(duì)拍本鼠期財(cái)艦務(wù)劇報(bào)香表撕的牙影犧響絹。衣如駝果崗導(dǎo)蝴致嘆出舉具鐵非塑標(biāo)職準(zhǔn)煤審型計(jì)塵報(bào)沾告邪的纖事項(xiàng)對(duì)會(huì)本鴉期財(cái)狼務(wù)麻報(bào)堅(jiān)表雄仍彎然相麗關(guān)終和槽重橡大，檢注琴冊繡會(huì)燃計(jì)脅師法應(yīng)腸當(dāng)對(duì)塞本暫期集財(cái)銜務(wù)陶?qǐng)?bào)冶表辱出接具非窩標(biāo)吳準(zhǔn)罵審臭計(jì)王報(bào)戚告。?期沸初毫余令額未審費(fèi)計(jì)或例蘭題涂：桂單夕選以串下電與貝期披初竭存輕貨絕余策額璃相麻關(guān)絮的著論累述唐中材，晉正察確可的利是億（轟）黨。A遼.對(duì)屑于潔未乏能忽對(duì)扣期搞初怎存診貨絡(luò)余極額耽實(shí)通施枕監(jiān)顛盤餃這筆一弦事患項(xiàng)展，菊不邊應(yīng)則直龜接鉆視毛為抖審定計(jì)壩范嬸圍上受謊到來限虎制B殺.上急年紀(jì)度終財(cái)冬務(wù)值報(bào)音表傭已啊由霜前詠任刑注打冊畝會(huì)窗計(jì)粱師迷發(fā)長表簡無浩保塵留前意密見胖，它可鮮直倡接謹(jǐn)確耽認(rèn)礙期勸初研存秤貨術(shù)余警額C病.根遭據(jù)學(xué)已規(guī)經(jīng)議確殿認(rèn)牌期雨末屠存告貨爺余故額塵，齊倒窄推鬧期透初成存線貨扔余書額其并誕予挽以脈確輔認(rèn)D鬼.無宋需全專短門遲對(duì)腎期倡初株存婦貨聽余膽額潑發(fā)鞠表意意仔見?【答軍案】玩A【解勁析】注童冊汗會(huì)餡計(jì)仗師牽未旺能靠對(duì)暈期扔初權(quán)存同貨新余肝額度實(shí)彼施首監(jiān)賀盤贊，紀(jì)應(yīng)補(bǔ)該臉實(shí)偷施池適當(dāng)當(dāng)倉的翅審考計(jì)府程法序要以堆獲瞎取噴有牛關(guān)原本挎期納期告初宮存咳貨臉余排額擱的衣充啟分員、秀適側(cè)當(dāng)然的蘿審矩計(jì)腹證先據(jù)箱，道而尼不蠢能配直仍接暗視楊為班審收計(jì)鉗范墊圍安受饑到楊限賺制漫，墳故陳選珍項(xiàng)A正攀確口。?第抽二么節(jié)然復(fù)乘核掃期文后疤事圾項(xiàng)拳與啄或勵(lì)有賀事別項(xiàng)一杰、復(fù)百核炸期糊后猾事撇項(xiàng)（活一漸）惕期壓后膚事輝項(xiàng)撿的參含押義期避后推事糞項(xiàng)雁是狹指瓜資出產(chǎn)能負(fù)篇債救表弓日磁至蘇審牢計(jì)擴(kuò)報(bào)側(cè)告遣日勇之市間遞發(fā)絲式生的吹事立項(xiàng)刮以春及千審觀計(jì)塔報(bào)臟告丑日區(qū)后陪發(fā)燃現(xiàn)幻玉的押事腥實(shí)泄。這文些璃事廟項(xiàng)文或卸事帶實(shí)紫在敗資竿產(chǎn)替負(fù)隨債枕表鍛日些前寸沒終有拳發(fā)販生們，床但床是在及財(cái)酷務(wù)中報(bào)兵表帶報(bào)奶出遠(yuǎn)日問前村發(fā)名生比了敲，歪它徹們凍可辭能刃對(duì)坦被嫁審丑計(jì)挽單樣位財(cái)敢務(wù)珠報(bào)孤表到和鏟審義計(jì)麻報(bào)鋤告飼產(chǎn)壤生陽影努響歷。抹因盞此裁，鏟注殘冊制會(huì)廊計(jì)賺師應(yīng)對(duì)愉期昂后鍬事碑項(xiàng)路引腫起圾充拍分霧關(guān)挺注章。?（芳二警）荒期域后令事肥項(xiàng)提分沿類期竭后腔事饒項(xiàng)個(gè)可共以賣分繞成依以尼下烤三磚種惠類支型河：資產(chǎn)負(fù)債表日審計(jì)報(bào)告日財(cái)務(wù)報(bào)表公布日第一時(shí)段期后事項(xiàng)第二時(shí)段期后事項(xiàng)第三時(shí)段期后事項(xiàng)財(cái)務(wù)報(bào)表批準(zhǔn)日?1、嘩主紀(jì)動(dòng)伍識(shí)攀別第醬一另時(shí)侮段華期桌后抖事該項(xiàng)注辨冊西會(huì)摩計(jì)猶師您應(yīng)震當(dāng)湯實(shí)待施噴必瞧要數(shù)的遠(yuǎn)審博計(jì)紀(jì)程月序樓，疼獲皮取吳充落分燒、宗適探當(dāng)楊的店審棟計(jì)暮證碗據(jù)咬，棋以謹(jǐn)確蹈定住截茂至折審軌計(jì)算報(bào)筐告惹日戒發(fā)波生敏的射、戶需腎要恩在鮮財(cái)暖務(wù)增報(bào)備表肉中膨調(diào)止整武或胖披珠露拴的痕事跳項(xiàng)役是長否坦均天已弓得田到纏識(shí)撕別政。資踏產(chǎn)小負(fù)足債遣表矮日事至編審裁計(jì)旨報(bào)械告搭日芬之儲(chǔ)間鑰發(fā)悅生睛的退期釋后累事玻項(xiàng)懲屬存于袖第賣一栗時(shí)朱段怪期蕉后野事寒項(xiàng)瘡。啟對(duì)業(yè)于霧這嚼一蹦時(shí)側(cè)段樹的直期法后仁事丹項(xiàng)營，檔注覽冊踩會(huì)惰計(jì)橡師胃負(fù)仿有主庭動(dòng)班識(shí)躬?jiǎng)e的限義閥務(wù)處，移應(yīng)訊當(dāng)撕設(shè)竊計(jì)擔(dān)專尸門比的磁審?fù)扔?jì)猾程作序雁來占識(shí)桑別跪這釋些孟期蠢后袖事錘項(xiàng)笛，意并清根貓據(jù)籠這棚些盲事封項(xiàng)狹的產(chǎn)性弓質(zhì)鏟判威斷坐其菌對(duì)鼠財(cái)蒙務(wù)轉(zhuǎn)報(bào)同表暑的狼影慮響弱，喇進(jìn)赤而溪確驢定恭是喬進(jìn)渡行壤調(diào)殃整隱，效還命是傍披釣露?2、芹被寺動(dòng)景識(shí)近別第受二夠時(shí)按段始期銜后且事巧項(xiàng)在揪審叨計(jì)捏報(bào)諷告演日含后招，C殲P超A沒碗有利責(zé)君任撕針瓶對(duì)令財(cái)庸務(wù)顯報(bào)剩表恢實(shí)食施份審凈計(jì)陡程螺序這或羞進(jìn)析行字專紋門基查舅詢夢。注生冊方會(huì)套計(jì)跳師糖針驕對(duì)柱被榮審孟計(jì)川單尖位朝的戴審越計(jì)鏈業(yè)最務(wù)癥已腹經(jīng)舟結(jié)況束謀，借要撇識(shí)顫別思可魚能慚存攤在傲的命期碑后法事壺項(xiàng)彩比授較烤困援難錦，繡因身而襖無封法補(bǔ)承肚擔(dān)色主練動(dòng)餅識(shí)齊別冰第錯(cuò)二級(jí)時(shí)披段五期溉后妻事豎項(xiàng)師的慮審刻計(jì)破責(zé)智任鴨。席但介是師，盜在紀(jì)這但一央階延段云，密被壩審濱計(jì)館單擔(dān)位勢的部財(cái)懲務(wù)欠報(bào)歇表捉并排未辣報(bào)齊出宮，金管著理斧層折有胞責(zé)莊任賤將禾發(fā)榮現(xiàn)騾的喝可別能臣影項(xiàng)響芹財(cái)每務(wù)句報(bào)飛表勤的薦事皮實(shí)鞏告讓知C鴉P攜A。準(zhǔn)咬則辜指避出精：城在爹審坦計(jì)厭報(bào)股告御日哲至鬼財(cái)食務(wù)抄報(bào)年表禍報(bào)獸出錢日尤期摘間塵，該管熊理舒層酷有家責(zé)胳任啞告宜知C扮P陰A可悄能潤影此響黑財(cái)鞋務(wù)秀報(bào)墊表蒸的恭事臺(tái)實(shí)發(fā)。潤當(dāng)蘇然姑，C岸P覺A還戲可鑼能館從允媒螺體插報(bào)寨道棒、楚舉棋報(bào)堵信綠或封者拜證冶券壞監(jiān)汗管救部綿門潔告并知鑰等去途帳徑北獲碗悉簽影破響運(yùn)財(cái)襖務(wù)鹽報(bào)兩表票的穗期潮后秋事奸項(xiàng)絡(luò)。?3、躬沒拉有碧義憶務(wù)庸識(shí)懼別第潑三領(lǐng)時(shí)爭段丹的沸期客后旬事巴項(xiàng)在柜財(cái)胖務(wù)眨報(bào)附表旦報(bào)概出侄后負(fù)，疼注錫冊撥會(huì)喂計(jì)請(qǐng)師雞沒登有薪義逼務(wù)走針落對(duì)率財(cái)壤務(wù)眼報(bào)收表什作肝出慘查雹詢腳。梢財(cái)捏務(wù)檢報(bào)領(lǐng)表禮報(bào)坐出帥日投后雀發(fā)混現(xiàn)茄的繡事踐實(shí)稠屬飾于弱第記三研時(shí)挪段繁期奸后攏事詢項(xiàng)售，問注氧冊驚會(huì)脂計(jì)驢師駝沒水有披義顫務(wù)拳針虹對(duì)世財(cái)池務(wù)鴨報(bào)梳表盲作杜出腦查肚詢僅。罩但匯是演，奴并責(zé)不養(yǎng)排鮮除鍋?zhàn)⒎羶澡寱?huì)炮計(jì)所師丟通贈(zèng)過神媒順體彎等某其辟他免途唯徑巾獲堆悉竹可注能拉對(duì)鋼財(cái)胖務(wù)斑報(bào)丹表蛋產(chǎn)盞生倉重欣大愉影葉響冤的唐期表后廚事侵項(xiàng)嚴(yán)的天可皮能幼性。?（飾二正）欣期框后逐事扁項(xiàng)粘審疏計(jì)功的蒙一君般叫原堪則1、蓬結(jié)蹤蝶合踢財(cái)朽務(wù)前報(bào)王表朝期草末位余夫額瘡審緞?dòng)?jì)述，鑼把講識(shí)愁別菊、茫復(fù)核澡期朵后繳事灘項(xiàng)腥作捷為狂期釋末贏余臺(tái)額杯審本計(jì)穗程蟲序慕的命有棕機(jī)垃組鑄成部耗分報(bào)來漫執(zhí)塞行震；2、走對(duì)秋期塵后惑事疤項(xiàng)怖實(shí)堪施濫專侮門輕的盲審彈計(jì)弟程少序功，疤包膊括完檢查夫記萄錄火或虧文須件釘，治以霞及億詢木問逃。?（電三欣）裝期蝦后心事虧項(xiàng)像的財(cái)審?fù)坝?jì)掛目朋標(biāo)1、翁期環(huán)后傻事葡項(xiàng)臺(tái)是劈燕否蠶存沃在雞；2、細(xì)期裹后本事灶項(xiàng)累的毀類溪型俗和報(bào)重覆要敘性束；3、秤期志后垮事蠅項(xiàng)甘的議處貿(mào)理稿是年否阻恰樓當(dāng)竄。（塞四緣瑞）肝期朱后鄰事肥項(xiàng)捉的利審周計(jì)裳程妄序1、致截黃至濟(jì)審館計(jì)動(dòng)報(bào)賽告邪日疫發(fā)耍生昂的及事日項(xiàng)濤的負(fù)審治計(jì)失程擱序2、雕審芳計(jì)獨(dú)報(bào)冶告斯日豆后尸至碗財(cái)印務(wù)樸報(bào)宴表濤報(bào)天出至日碧前撈發(fā)失現(xiàn)粒的事圖實(shí)士的債審避計(jì)勉程召序3、處財(cái)吩務(wù)兩報(bào)槳表乖報(bào)唐出增后踐發(fā)傘現(xiàn)們的唐事給實(shí)當(dāng)?shù)奈謱彶栌?jì)音程導(dǎo)序?（絲式五具）挑期蠻后包事肅項(xiàng)絮審塌計(jì)擋結(jié)駛果頭對(duì)矛審蠢計(jì)貿(mào)意也見括的虎影早響以遍上岸市稀公旱司死為男例異，《公樣開延發(fā)撓行渠證右券析的尼公多司鼠信管息留披露福編套報(bào)倦規(guī)海則衡第1容9號(hào)—森—財(cái)領(lǐng)務(wù)略信腎息燈的眉更伐正艇及儀相警關(guān)辦披拾露》規(guī)悉定妄，警公駕司紋已惕公出開司披零露載的廳定倡期醋報(bào)細(xì)告躺存介在蝴差腐錯(cuò)鼓，蠻經(jīng)功董妨事會(huì)撲決遲定肅更踐正喬的皺，州應(yīng)戲當(dāng)克以照重梨大惱事取項(xiàng)藥臨照時(shí)蠶報(bào)跑告好的絕方胖式湖及頌時(shí)披值露缺更持正兇后諷的輩公亦司而財(cái)蘋務(wù)肆信為息姜；含對(duì)皺以東前果年包度執(zhí)已春經(jīng)狹公喊布余的年多度到財(cái)賢務(wù)桌報(bào)棒告彩進(jìn)拌行健更減正哄，督需塵要森聘擺請(qǐng)摩有歐執(zhí)艱行萌證垂券碰、蒙期瓣貨相烤關(guān)造業(yè)交務(wù)闖資霸格娃的兇會(huì)堡計(jì)娃師涂事梁務(wù)層所唱對(duì)騾更藏正呼后已的沿年舍度智報(bào)詠告漫進(jìn)行霞審埋計(jì)躍。?因敵此并，吸如磨果茅注繭冊喬會(huì)灑計(jì)悟師陸知備悉悄在慨審鐘計(jì)昌報(bào)桌告吹日延已存御在怠的驢、掠對(duì)烤審護(hù)計(jì)悉報(bào)桐告草有外影攤響騾的遠(yuǎn)第樸三粥時(shí)鳥段嚷期賓后難事項(xiàng)檔，伐盡糧管現(xiàn)已笛經(jīng)擾臨蝴近網(wǎng)公耕布蒙下聚一奴期目財(cái)域務(wù)埋報(bào)忙表仇，億注臂冊會(huì)叮計(jì)是師呆仍纏應(yīng)仆按吳證高監(jiān)云會(huì)鐘的盯規(guī)愉定逼，畝提識(shí)請(qǐng)皆管羽理秀層抄修悼改財(cái)巖務(wù)拐?qǐng)?bào)隊(duì)表址。?期挖后科事搞項(xiàng)圓審饞計(jì)免案恩例利：奧多廳選X公驚司2吹0屋0笛5年萬度括財(cái)享務(wù)國報(bào)持表順公磨布者后廁，刷在G注民冊事會(huì)另計(jì)逮師來獲朵知融的郊以吧下俯事顆項(xiàng)姥中聲，遮需隔要率對(duì)2狼0掃0眨5年滿度坐財(cái)軌務(wù)建報(bào)酸表組采帖取庸適塑當(dāng)卻措摸施歲的廈有披（月）床。A鋪.球X公堆司2尋0須0發(fā)5年蝕度倡財(cái)驚務(wù)洞報(bào)蓮表僵可挺能翅存畜在挖重劃大兇錯(cuò)臭報(bào)B命.餅X公澡司2望0養(yǎng)0精5年蔥度縮慧財(cái)百務(wù)氏報(bào)畏表塑中塑披屠露澆的籠或叛有蛋事濁項(xiàng)舌在泳財(cái)堆務(wù)鄰報(bào)宗表常公璃布豈后證得早到令解輸決C鉤.喉X公溫司2枝0布0該5年斬度買采傳用狂的幫收剃入庫確鍵認(rèn)裝會(huì)梳計(jì)屠政兇策敘不股符牲合鳥企演業(yè)丹的劑具屋體萍情絲式?jīng)rD妥.姓X公減司鼻在2刮0甲0辭5年席度貿(mào)財(cái)套務(wù)勝報(bào)汗表攜公個(gè)布苗后羅，阿出興售旦了級(jí)占館其2搏0純0護(hù)5年問度土合掩并萌凈襖利瘡潤3踏0奧%的耍一含家尾子楊公沖司?解醬答姐：脹A糾C?（荒一就）環(huán)或裳有活事勇項(xiàng)其的獻(xiàn)含府義多與或特咸征或毛有贈(zèng)事壘項(xiàng)幅是呀指筍過織去上的淺交惱易置或澇事釣項(xiàng)嘆形堆成羽的獵一逐種殘狀溝況，其酒結(jié)嫁果團(tuán)通慢過蟻未甘來外不誰確廢定途事伍項(xiàng)源的憑發(fā)蠅生閱或拔不室發(fā)焰生椅予靜以衰證叫實(shí)梨。或撈有盡事序項(xiàng)疾具鐘有惡以崗下滋方足面騾的控的崇特堅(jiān)征犯：（1）面或猛有裙事奔項(xiàng)抬是浸過她去地的毫交館易攤或詳事蓮項(xiàng)浴形暑成婆的鍋一侍種刷狀影況膝；（2）四具盾有動(dòng)不績確飽定挖性溪；（3）直該終情羊況灣的墓最傷后套結(jié)壓果疏只似能晨由航未峽來白發(fā)舉生眨的銹事繪項(xiàng)短確炭定篩；（4）動(dòng)影亮響跑或眉有堡事楊項(xiàng)壁結(jié)增果息的呼不共確杠定育因死素南不肯能輕完凱全舒由姻企葛業(yè)控硬制惡。二曠、肌復(fù)問核通或榨有笑事漆項(xiàng)?會(huì)竭計(jì)忽知電識(shí)區(qū)回鏡顧對(duì)：夢或王有若事襯項(xiàng)脫的瘡處控理對(duì)臂或服有賞事架項(xiàng)卡處楊理將的仗結(jié)描果富有擴(kuò)三才種王：1、觸作套為航或析有與負(fù)齊債敢應(yīng)啦計(jì)譜項(xiàng)鄉(xiāng)豐目2、住在等報(bào)蓬表鴿附批注轟中臉披引露3、槽不冷作余為您應(yīng)能計(jì)晌項(xiàng)梢目米也隨不童在柿附攻注滅中驅(qū)披椅露?與染或毀有斗事奸項(xiàng)糧相少關(guān)修的遠(yuǎn)義刃務(wù)仇同臉時(shí)趴滿拔足才以姿下罵條違件贊的巖，弱應(yīng)截當(dāng)析確詢認(rèn)釋為預(yù)怒計(jì)涉負(fù)她債：紅（稀一俊）監(jiān)該裕義添務(wù)私是椒企備業(yè)覺承超擔(dān)彩的灘現(xiàn)調(diào)時(shí)掙義棋務(wù)吧現(xiàn)周時(shí)案義增務(wù)踢包參括媽法話定去義蝴務(wù)紗和顫推照定煎義滔務(wù)死（樣二該）誦履盞行知該岸義罪務(wù)拘很炊可徹能馬導(dǎo)慶致惠經(jīng)舞濟(jì)診利遺益棉流斑出項(xiàng)企濁業(yè)寫企酒業(yè)認(rèn)履攪行積與另或?yàn)⒂修o事珍項(xiàng)你相嫁關(guān)復(fù)的疾現(xiàn)留時(shí)師義賤務(wù)老將跟導(dǎo)衫致像經(jīng)胞濟(jì)雨利說益菊流沸出木的貍可師能宰性胖超技過5梁0岡%。純（候三族）便該抹義散務(wù)郊的均金鍛額握能華夠修可拖靠陡地錄計(jì)港量?未來事項(xiàng)發(fā)生的可能性對(duì)應(yīng)的概率區(qū)間財(cái)務(wù)報(bào)表處理基本確定大于95%，但小于100%必須在報(bào)表中反映很可能大于50%，但小于或等于95%如果金額可以合理估計(jì)，則調(diào)整財(cái)務(wù)報(bào)表的相關(guān)金額；否則，則必須在報(bào)表附注中披露?？赡艽笥?%，但小于或等于50%有必要在報(bào)表附注中披露極小可能大于0，但小于或等于5%沒有必要進(jìn)行披露?（棟二扮）板或漿有醒事財(cái)項(xiàng)少審睛計(jì)患的捏一礎(chǔ)般寧原醬則1、城其充他波審嚼計(jì)鳳項(xiàng)義目棗的勒審倡計(jì)侮主洋要溉是竹核瓦實(shí)殲已俘記隸錄仿的榜資浴料的柱正大確報(bào)性扯，而占或榮有敬事插項(xiàng)站的秀審性計(jì)狀主自要菊是圖發(fā)娃現(xiàn)那未倍記趕錄筆或掉未披紋露鵲的害或哭有蝴事腳項(xiàng)。端了們解吉了莊或慣有噸事株項(xiàng)如是園否巷存槳在舊及赴其倚重株要性秘就業(yè)可沫以移確庫定怒被夏審奔計(jì)設(shè)單視位步對(duì)隊(duì)或珍有燭事?lián)耥?xiàng)拴的換處科理網(wǎng)是搬否致符腐合會(huì)皂計(jì)箱準(zhǔn)理則歪。2、貌或沖有族事樸項(xiàng)棋的答審巧計(jì)糞通肺常附噴屬蠻于栗其材他爆項(xiàng)卡目另審兵計(jì)。盒往往貢作度為寨其尾他導(dǎo)項(xiàng)校目節(jié)審敢計(jì)局的德一顯個(gè)目組油成謀部惡分受，廁在舌審思計(jì)墨其運(yùn)他創(chuàng)項(xiàng)目孫時(shí)枯，今附層帶零對(duì)漸或烈有繼事翻項(xiàng)畏進(jìn)為行哀審畫計(jì)排，連而傷不今作久為逃一兆個(gè)好單狼獨(dú)的鋼項(xiàng)鉛目耕來被審執(zhí)計(jì)嬌。勻例脹如捉，礦應(yīng)但收罷票改據(jù)售貼亡現(xiàn)咬可叛在缺應(yīng)銷收逃票憐據(jù)握審計(jì)糧中挽查圈明久，希產(chǎn)魯品忽保博修吐費(fèi)舉用解可寶在牌銷死售濃收怕入補(bǔ)審謠計(jì)思中決查掃驗(yàn)方。?（調(diào)三從）拌或險(xiǎn)有把事劃項(xiàng)盤的少審沉計(jì)酬目艷標(biāo)1、拐確慌定化或抬有數(shù)事鋼項(xiàng)萌是負(fù)否指存廉在盈和京完涼整乞；2、詠確涂定瘡或載有匆事而項(xiàng)慢的趕確浴認(rèn)趴和圈計(jì)依量歌是挎否廳符練合般企贏業(yè)記會(huì)碗計(jì)準(zhǔn)緞則拒規(guī)幣定雹；3、尚確籠定婦或暫有乎事謀項(xiàng)狡的脊披痕露科是舒否盲恰去當(dāng)。（絨四辦）吉或泛有呢事什項(xiàng)全的魔審寶計(jì)敲程左序1、昌向踩被柿審弄計(jì)畏單煙位跑管繩理皇當(dāng)楊局詢弦問其旅確盼定批、蟻評(píng)萄價(jià)瞧與蔥控制坊或禾有勉事臟項(xiàng)方方翁面蘭的譯有之關(guān)觀方鋼針館政搏策嶄和竭工志作跳程適序俯。2、玩向項(xiàng)被熔審弄計(jì)損單憤位守管猶理點(diǎn)當(dāng)翻局索板取對(duì)洋下丹列畢事稈項(xiàng)痕的壓資弊料頭，作話必挺要來的較審污核段和滿評(píng)限價(jià)左：3、秧向勝被脆審邁計(jì)使單遵位揀的法花律薦顧稠問或拘律象師陡進(jìn)獎(jiǎng)行函充證。4、復(fù)吐核上拖期狂和瘦被單審侮期符間陶稅此務(wù)說機(jī)削構(gòu)像的漿稅球收勉結(jié)梳算尊報(bào)獲告另。?5、法向測與雹被準(zhǔn)審架計(jì)盤單列位僅有柏業(yè)刺務(wù)男往宋來最的銀牛行寄娛發(fā)朵函殃有從要求爺銀粘行劣提瘋供往被油審從計(jì)廈單社位目或壞有剩事訂項(xiàng)鍬的函月證書隸。6、浸審瀉閱宏截竹至姨審待計(jì)蛋外創(chuàng)勤寇工殘作范完弓成羨日您止勵(lì)被千審上計(jì)拋單岸位提歷次董蔬事剃會(huì)柜會(huì)當(dāng)議撲紀(jì)痰要淹和祖股跨東渴大蘿會(huì)恒會(huì)皆議襯記毀錄。7、復(fù)悅核現(xiàn)折存酸的微審裹計(jì)團(tuán)工競作香底煙稿須，乏尋鋸找醋任桐何步可漿以濟(jì)說里明潛碼在絕或其有著事土項(xiàng)五的靠資幻玉料粉。8、查叢詢被獵審御計(jì)戀單扎位恐對(duì)視未亂來氧事涉項(xiàng)搞和統(tǒng)協(xié)標(biāo)議蹦的頑財(cái)此務(wù)熱承掙諾競，并污向寇被絮審醋計(jì)蔑單銜位唯管資理判當(dāng)債局秋詢醬問各。9、確宣定或蟻有模事膚項(xiàng)責(zé)的澤確拍認(rèn)呈和氏計(jì)魯量狠是秘否啞符侄合亦規(guī)釀定島，蒸會(huì)招計(jì)處紀(jì)理慈是丸否倍正緒確速。1凳0、確痕定或嬸有護(hù)損礦失微事許項(xiàng)揪披塘露耀是衛(wèi)否手恰靜當(dāng)輕。1慰1、喚向柿被偷審沸計(jì)百單觀位寫管甲理竟層獲軟取不書德面凳聲分明，兄保俗證棍其妹已征按照侄企膚業(yè)兆會(huì)估計(jì)予準(zhǔn)詠則挨的若規(guī)腦定當(dāng)，怨對(duì)愚其缸全殊部柜或游有災(zāi)事嘆項(xiàng)宏作緞了急恰事當(dāng)學(xué)反映少。?（勻五呢）卻或勻有膠事篇項(xiàng)騾審績計(jì)奶結(jié)菠果與對(duì)矮審艙計(jì)己意呈見周的屆影罷響通慌過嚼審竹計(jì)就，耗如律果巴發(fā)求現(xiàn)魂存班在醒應(yīng)趕調(diào)蕩整顛或使披窯露扁的或眉有銅事膀項(xiàng)獨(dú)，柴而妹被灘審倆計(jì)須單護(hù)位抹拒嘩絕敲調(diào)嚷整擔(dān)或茶披揀露染，注騾冊趙會(huì)輩計(jì)冷師吼應(yīng)息出木具楊保比留裳或臉否跡定狠意運(yùn)見蹦的誰審災(zāi)計(jì)魚報(bào)告惑。慢對(duì)剩被爸審闖計(jì)研單其位餃已竊經(jīng)值披躬露這的移或辨有錄事誼項(xiàng)堵，窄且不膨影艷響蜘已排發(fā)周表餓的拋審彈計(jì)某意捉見副，協(xié)注傷冊府會(huì)宴計(jì)榮師迅應(yīng)拆出具卵帶駕強(qiáng)褲調(diào)豆事昏項(xiàng)爪段朱的玻審百計(jì)搭報(bào)泥告弦。?或笛有內(nèi)負(fù)也債挪審瞇計(jì)嫩業(yè)宣務(wù)賭案晴例東紙方構(gòu)會(huì)園計(jì)胖師嬸事撒務(wù)隔所婆的臣注喬冊確會(huì)蒙計(jì)況師巷張鼠軍抓和賞李只明被依離據(jù)倘既爹定蹄的艷審滔計(jì)快工淚作牢計(jì)弱劃音，刊于2閑0淋1聯(lián)0年2月1綱0日~恰2滋0日坐對(duì)密海此達(dá)恰公繳司2附0肅0未9年1飽2月3乓1日鄉(xiāng)豐的甲資杏產(chǎn)計(jì)負(fù)那債想表屢及集該念年慈度另的違利循潤都表富和高現(xiàn)愉金滔流蔬量算表憶進(jìn)廢行載了誕審陷計(jì)位。駁在慣審財(cái)計(jì)漸過歸程助中勝，怨張矛軍蜓和份李且明幫從產(chǎn)職敏工終中離了致解徐到梨該賺公親司現(xiàn)對(duì)貫?zāi)雏}企訊業(yè)觸進(jìn)雷行身了1替0浸0萬情元權(quán)的撲債箭務(wù)因擔(dān)樣保彈，逮而婦被義擔(dān)撕保停企腳業(yè)向又墓面知臨取著芳破磨產(chǎn)特。頌張謊軍取和言李纏明墓覺毅得幼該渾公蜻司沈?qū)Σ刍蛸R有外負(fù)送債糞缺添乏繼足器夠滅的錘認(rèn)尼識(shí)枕，山又胃未睬予仁說種明傻，饑為養(yǎng)了妥防叼止繭疏枕漏警，跑決殖定為對(duì)沒該倘公涼司坊的凍或悉有蹲負(fù)全債臟業(yè)疾務(wù)車采射取煙必財(cái)要謹(jǐn)?shù)牟睂彲傆?jì)話程拘序跑。?張循軍叔和爽李型明驗(yàn)首鮮先網(wǎng)向挑該啦公宗司碼的畢法悟律閣顧爺問殘?jiān)兘﹩柵?，暗法睬律劍顧遷問桑聲怒明箱沒同有懼此康事刑。究而顆后爺，硬張棋軍汽和溉李跳明歌又潛向賄該桌公詳司閃的幫領(lǐng)司導(dǎo)配詢莫問被，方領(lǐng)薯導(dǎo)略也上斷次然煙聲室明課沒屑有曲此昨事洗。妄為宜了坡將宜此種事多查些個(gè)暗水殲落英石逗出今，銀張腸軍畝和四李斗明縣又挖找側(cè)到蠶了叫反掉映因情桂況榜的燥職畢工助，倚該全職減工墊很玻明限確閉地用指教出蜜了辣兩步個(gè)匙單練位偏的貪經(jīng)朗辦究人疊及憑該枯公透司組擔(dān)票保蘭蓋顏章外的毫日決期湖。逝按米照批該戀職候工行所攜反晃映庫的褲情匆況覆，稈張遲軍狡和灰李獻(xiàn)明浮又稿回綢到歌了拿海由達(dá)斑公惠司大，鹿找貝到奇經(jīng)臨辦苦此甚事摘的緣瑞辦刮公慣室區(qū)主可任短，勇證逆實(shí)擊確尸有正此療事砍，男但壓非宅領(lǐng)摩導(dǎo)寫交括辦搜，宜而聚是播講半哥揮們疏意值氣線自御作體主短張將，烤偷旦偷度辦疑理蛋的訊。?張跡軍辰和則李宗明消根飲據(jù)碼實(shí)揪際蓄情朋況悠，葛認(rèn)甩定免海意達(dá)需公沖司之為質(zhì)別烘的脊企就業(yè)削在再貸脫款頂擔(dān)聚保厲文眠件煙上痰蓋越章殿簽喝字瓦，霉事怠實(shí)劈燕清臭楚環(huán)，擾雖閉非漁領(lǐng)峰導(dǎo)皆授私意天，洋但達(dá)已局具先備器了館法丑律卻效基力款。無若接被莖擔(dān)詠保角企各業(yè)拒破秒產(chǎn)槽，齡海良達(dá)連公寨司圖則馳應(yīng)飾無擊條封件查為央被賴擔(dān)窄保啞企遲業(yè)所償竭還尾該促筆釀債見務(wù)緞，恥因廁而安必洋然弟影宋響飄該漫公個(gè)司染的邊財(cái)獎(jiǎng)務(wù)貧狀夠況君和盡經(jīng)竭營播現(xiàn)株?duì)钫l。候至趁于錢對(duì)濾辦詠公抄室少主糖任槍的鄙處銀理捉，暮則元是梨該韻公寇司童內(nèi)磁部汁的遼事促。張毀軍梳和績李消明綢根迎據(jù)索已國掌廁握拔的你審?fù)陀?jì)眾證呈據(jù)歪，董認(rèn)潮為帶海診達(dá)向公到司喘確魄實(shí)奪存執(zhí)在飽為國別仰的運(yùn)企爺業(yè)押進(jìn)訂行避債湯務(wù)腸擔(dān)惜保繡的展事仆實(shí)石。腦此牛事惱已眾構(gòu)失成多海壓達(dá)納公參司旦的深或弊有偷負(fù)婚債篇，叨因越此爹，澆海例達(dá)歌公妹司吸必爭須魔在進(jìn)會(huì)公計(jì)澡報(bào)劈燕表崖附閃注即中沸進(jìn)劫行洗充玩分徹披績露氏，播以伴避倉免減給壓投居資劑者杯和報(bào)債把權(quán)汗人激造文成師損誰失竹，巡壽誤像導(dǎo)圖潛肌在嗓的樸投帆資述者第。?（吼一呀）猶管上理濤層癥聲立明唉的俯含脫義竄與糕作尋用管誰理鍋層傘聲剩明陡，窮是孕指燈被版審猛計(jì)足單旺位慚管帖理吸層斤向溫審愁計(jì)摩人僵員立提供穴的關(guān)情于轟財(cái)突務(wù)此報(bào)招表犧的候各眾項(xiàng)狠陳毛述守。餐管鄉(xiāng)豐理壓層臟聲病明淚包際括熟書蕩面沈聲明碧和星口裳頭泳聲秩明蠶。次書讀面閥聲駛明飄作勿為搶審傻計(jì)積證澇據(jù)貼通堅(jiān)常誤比織口撐頭沖聲您明可尸靠姐。書件面道聲邁明倡的提三槍種感形愧式且：（1）刻管榴理洗層岔聲等明唱書侮；（2）劇審漲計(jì)姥人活員條提僚供洞的瘋列矛示遷其嚇對(duì)撓管嶺理叢層黃聲束明災(zāi)的虜理解恨并詠經(jīng)面管細(xì)理嘉層輸確解認(rèn)釀的少函未；（3）嘗董冷事展會(huì)號(hào)及柱類云似善機(jī)歐構(gòu)漠的呀相店關(guān)毛會(huì)委議嘉紀(jì)甲要彩，址或瘡已簽崗署耗的晶財(cái)分務(wù)選報(bào)喉表調(diào)副地本幼。三灰、源被炭審轎計(jì)翠單質(zhì)位棄管重理蠶層插聲陸明?（鉤二窩）騎管推理充層竹聲揉明渣書繩的校作況用1、志明說確艙被甘審評(píng)單逢位數(shù)管善理喂層監(jiān)對(duì)奇其怕財(cái)旁務(wù)齡報(bào)蘇表摧應(yīng)董負(fù)枯的會(huì)央計(jì)下責(zé)唯任淺。2、腎提立供加審蒸計(jì)毅證期據(jù)槍。（當(dāng)三浪）譽(yù)管透理?xiàng)棇恿苈暱嗣骺謺车木Щc本鈴要隸素1、挪標(biāo)鈔題2、隙收維件反人3、替聲騎明播內(nèi)漢容4、推簽匠章5、啊日遲期?（鄭四勇）監(jiān)管傍理笑層輕聲絹明環(huán)書病的崇主猛要隆內(nèi)寨容1、燥關(guān)輝于漸財(cái)征務(wù)笑報(bào)足表（1）管仰理飲層筒認(rèn)速可怎其徑對(duì)氧財(cái)寇務(wù)說報(bào)赴表俱的頑編途制亡責(zé)舅任聞；（2）管達(dá)理糊層爽認(rèn)夏可臭其飾設(shè)仙計(jì)務(wù)、脾實(shí)盈施嫩和察維錦護(hù)磨內(nèi)碗部當(dāng)控膠制妙以防闖止言或鄰發(fā)框現(xiàn)哄并訂糾柔正郊錯(cuò)旅報(bào)掉的懇責(zé)蘭任嫌；（3）管孤理殿層買認(rèn)別為嫂審來計(jì)蹤蝶人可員勇在性審閘計(jì)刊過閘程窄中同發(fā)螞現(xiàn)宅的俘未更站正求錯(cuò)襲報(bào)減，舟無續(xù)論牙是莫單從獨(dú)鍬還喬是掠匯俊總活起錢來槍考嫩慮咐，縫對(duì)負(fù)財(cái)隔務(wù)蝴報(bào)表凡整舊體掉均終不孤具翅有耕重洞大魯影洽響剖。?2、貝關(guān)坐于懇信烘息摩的乎完杠整鳳性(撲1鄉(xiāng)豐)所樂有葛財(cái)乓務(wù)荷信惰息承和茫其唐他布數(shù)碗據(jù)激的俗可氧獲言得盲性膜；(禍2鼠)所相有淋股囑東什會(huì)米和爪董侵事肆?xí)畷?huì)姐議歪記立錄蹤蝶的歉完齒整耽性絨和輛可狐獲狡得庸性綱；(番3慣)就籠違窮反附法青規(guī)調(diào)行蓄為方事報(bào)項(xiàng)驗(yàn)，榆被秒審夫計(jì)朗單獎(jiǎng)位餅與霉監(jiān)宣管脾機(jī)五構(gòu)沃溝潤通的毅書掃面狗文膽件漠的階可將獲宰得紗性柳；(螺4仿)與柜未冰記身錄噸交姓易爽相值關(guān)攀的瘦資膛料要的盯可草獲供得余性豈。(被5緒)涉恢及暫下正列鞠人瞞員扛舞曠弊煎行習(xí)為撞或海舞駕弊界嫌獎(jiǎng)疑朗的駝信輕息痛的娘可腿獲憑得確性早：①堡管鎮(zhèn)理紀(jì)層共；情②烘對(duì)牌內(nèi)演部貨控糞制堂具講有違重技大搭影萌響戒的塵雇詳員玩；③歪對(duì)鬼財(cái)塵務(wù)柏報(bào)戀表您的喚編棵制竭具捉有鞠重殖大衫影亂響御的快其愉他伍人示員將。?3、掀關(guān)匆于觸確臂認(rèn)酒、論計(jì)蓮量填和顏列敬報(bào)(送1險(xiǎn))對(duì)折資苦產(chǎn)再或懲負(fù)移債慨的扯確票認(rèn)辰或淘列驗(yàn)報(bào)角具魚有捆重燦大冬影工響鍋的觸計(jì)壓劃或聽意毒圖抓；(買2動(dòng))關(guān)蹄聯(lián)癢方毯交置易擠，李以斯及姓涉旅及舍關(guān)辰聯(lián)翼方悔的腿應(yīng)伶收甩或覺應(yīng)居付絨款躍項(xiàng)綢；(花3膊)需虛要砍在室財(cái)如務(wù)故報(bào)計(jì)表射中忘披注露晶的丹違擾反袍法混規(guī)點(diǎn)行紀(jì)為心；(悟4克)需蟲要吵確潛認(rèn)凱或怎披鼓露唯的臭或盤有景事便項(xiàng)慈，近對(duì)練財(cái)佳務(wù)磚報(bào)半表殊具剃有持重敲大影瞞響喉的執(zhí)承針諾慌事憤項(xiàng)叮和距需朱要雜償羨付失的賞擔(dān)罷保共等滾；(具5壞)對(duì)瓶財(cái)飼務(wù)說報(bào)蜘表庸具詢有茅重曉大演影其響主的觀合獨(dú)同薄的妹遵楚循蜂情違況沃；(撇6臨)對(duì)委財(cái)襲務(wù)盼報(bào)厲表歷具糠有數(shù)重細(xì)大聽影藥響己的量重將大勾不潮確鑒定惕事淚項(xiàng)那；(認(rèn)7惰)被窩審喜計(jì)鉆單晝位志對(duì)菌資欺產(chǎn)哲的濫擁竊有遵或攏控默制牽情盲況綱，版以封及眼抵晌押怪、質(zhì)妥押坐或簽留獲置苦資喂產(chǎn)脹；(累8里)持聾續(xù)奇經(jīng)頑營鴿假潛設(shè)拿的貪合芽理絨性灘；(徑9幅)需吹要柄調(diào)汗整呈或既披恩露獅的財(cái)期環(huán)后逗事往項(xiàng)嫩。?（旺五趟）刊簽田發(fā)做審虧計(jì)旱意側(cè)見錦時(shí)斷的前考洞慮管煙理粒層還聲雹明嚼書蔬是謊重累要見的啦審由計(jì)籠依漲據(jù)孔。裝審貨計(jì)人倆員滿在胸出騾具迷審晶計(jì)針報(bào)票告孩時(shí)泊，明應(yīng)挺向拋被利審慕計(jì)惹單羽位悄管理豎層園索造取撞聲憂明艱書常。唱如溫果趨被靜審遣計(jì)炊單漢位肅管釀理懶層磁拒絕使就漿對(duì)磨財(cái)交務(wù)穗報(bào)娘表饑具郵有閣重蓋大選影攏響御的額事呈項(xiàng)垮，窮提欄供必奔要蔬的表聲尿明耕，槽審否計(jì)呢人享員旦應(yīng)旱將稍其抖視傭?yàn)榛覍徆挠?jì)虧范吸圍受當(dāng)?shù)綄?dǎo)限哄制今出憑具特保叫留襪意著見腔或攀無俱法擾表拍示掏意雕見藍(lán)的鐮審計(jì)很報(bào)福告廈。?四桌、箏獲齒取敘律抹師微聲蘿明賴書在券對(duì)穿被椒審餓計(jì)沈單勻位愛期區(qū)后丹事暴項(xiàng)煩和死或糠有晶事?lián)?xiàng)盈等灶進(jìn)富行甚審林計(jì)驢時(shí)C弟P暗A(chǔ)往鏟往爹要千向冬被荒審即計(jì)沿單翁位問的普法腹律浙顧暈問怪和燥律治師筐進(jìn)鐵行龜函啞證萍，雞以固獲虛取雕其現(xiàn)對(duì)藥資物產(chǎn)圈負(fù)謝債抵表五日漢業(yè)家已絡(luò)存漂在概的膊，兔以款及織資扁產(chǎn)賣負(fù)潮債日表繪日堆至厘他伴們君復(fù)幼函傻日聰這維一窗時(shí)淚期腸內(nèi)妖存吉在軌的裙期化后慕事構(gòu)項(xiàng)狹和碎或誦有漏事攝項(xiàng)文等誘的錘確拋認(rèn)很證仍據(jù)歲。膝被周審諒計(jì)誕單腦位覆律討師定對(duì)脫函紹證北問棗題堡的偉答談復(fù)繪和稍說釘明弊，備就脂是上律咸師舟聲門明清書缺。對(duì)倍律舞師辰的堂函紅證鉤，虎通跳常以鳳被懼審敢計(jì)鄰單吊位們的嘉名敬義，行通拐過艱寄輝發(fā)考審蔥計(jì)唉詢挎證昂函俗的毯方剩式莊實(shí)鹽施莊。品律幫師引聲放明垮書處所掠用留的疑格旦式驢和輛措茶辭吸并旋沒浴有黃定懶式佳。愁單駐位取不昨同不或縱情納況雨不斷同森，襪律奶師違出歸具佳的齒聲繩明布書雜也籃不哲相雖同培。?律塘師默詢啄證御函—律鴨師丸事饒務(wù)惹所央并—律鍛師狡：本血公案司少已淚聘代請(qǐng)×紡×?xí)n計(jì)碑師件事避務(wù)們所趟對(duì)狡本盈公殃司漲年廣月瞞日(以貨下舟簡串稱討資腦產(chǎn)園負(fù)裂債美表始日)的胡資娘產(chǎn)雖負(fù)糾債退表普以刷及盡截威止春于逆資企產(chǎn)死負(fù)倍債陡表歪目反的澤該率年治度率利萄潤待及借利痕潤馬分錘配巧表秀和研現(xiàn)稀金畝流列量劈燕表厲進(jìn)寇行習(xí)審抄計(jì)餡。后為巾配隨合蔬該攝項(xiàng)貝審警計(jì)針謹(jǐn)挪請(qǐng)嬸貴巷律淋師錯(cuò)基笑于檢受電理績本負(fù)公禁司爸委剃托撞的固工漂作(諸恰如礦常跌年幅法猜律俯顧剛問雅、宏專辦項(xiàng)盟咨諷詢項(xiàng)和常訴轎訟接代談理恨等)。化提流供向下趴述托資罩料錢，沸并賴函錯(cuò)告×農(nóng)×?xí)逃?jì)奶師堆事歷務(wù)和所厘：?一掃、貌請(qǐng)妙說貪明罰存染在壯于凡資揉產(chǎn)期負(fù)勢債墻表吩日飽并蔬且康自姿該路日奪起衰至塔本市函曬回倍復(fù)設(shè)日立止雀本傅公肢司沈委槳托耀貴立律付師臥代充理榴進(jìn)適行毅任教何遭未禮決蟻訴箏訟餓。托該恐說勵(lì)明漂中皆謹(jǐn)儉請(qǐng)曬包院含窮以彎下云內(nèi)范容推：1．夠案披件慮的偉簡充要逢事必實(shí)理經(jīng)續(xù)過記與悶?zāi)课ㄇ澳c的拐發(fā)斬展賣進(jìn)求程偷；2．掛在命可隱能室范提圍碗內(nèi)懲，臭貴公律屋師哭對(duì)奴于龍本河公雨司恢管亂理藥層棄就渴上耍述馳案恥件擦所滑持程看公法吸及蒜處音理懲計(jì)薄劃(如撫庭慨外湯和脹解劫設(shè)趙想)的蓬了秋解砍，壓及教您配對(duì)戲可嚼能慶發(fā)廟生贏結(jié)則果仆的耍意公見襯；3．惹在凱可算能虜范邊圍扁內(nèi)以，菌您貼對(duì)蔑可仗能樂發(fā)嚼生鳳的悉損浙失工或過收慌益連的娘可峽能進(jìn)性浮及摩金植額賤的旺估重計(jì)相。?二析、從請(qǐng)畝說瘦明瀉存路在養(yǎng)于架資肺產(chǎn)扭負(fù)嶺債蜂表桂日芝并宇且率自聽該積日店起孕至因本陰函經(jīng)回次復(fù)楚日聯(lián)止威，貸本撇公烤司食曾輸向熊貴淺律上師才咨刃詢志的槐其膽他銷諸須如抵未默決袍訴爛訟毀、盾追熱索冷債布權(quán)竹、童被鹽追骨索劃債乘務(wù)鳥以布及逢政話府歷有畜關(guān)章部笛門香對(duì)辣本交公鞏司池進(jìn)偏行區(qū)的情調(diào)舅查驅(qū)等剖可暗能柱涉怨及杯本躲公踏司酸法皺律換責(zé)尚任僅的僑事遭件礙。三饅、碎請(qǐng)陳說秩明晚截豬止帶于膏資拆產(chǎn)羅負(fù)予債影表貨日尸本留公悶司嘆與怕貴鍛律混師句事摔務(wù)輩所雖律僑師桂服妥務(wù)貴費(fèi)仁的溝結(jié)雀算鵲情嘴況(如局有閥可擴(kuò)能辯，盆請(qǐng)?zhí)幰朗练I務(wù)濱項(xiàng)燭目逮區(qū)費(fèi)分)。四垂、哀若有無百上夕述掙一駝及僑二揪事俗項(xiàng)喝。憶為題節(jié)盤省緩您雀寶偶貴摧的顏時(shí)載間賺煩鵝請(qǐng)糊填扣寫潛本敏函液背掛面《律蔑師泊詢偶證塞函嘆復(fù)猶函》并擺簽革章盲后圓，沃按純以門下避地畜址軌，遵寄眾往×鳴×?xí)儆?jì)咽師藏事小務(wù)圍所(地軍址然：×朝×市×主×路×屑×號(hào)墊；確郵大編×燈×捷×鼓×雕×白×近)。謝琴謝欠合皮作!×翼×公問司(蓋銷章)公宿司扔負(fù)棟責(zé)戲人(簽咸章)年幣月尖日?律烘師臘詢芬證役函舉復(fù)籌函×著×?xí)┯?jì)備師萄事覆務(wù)什所妖：本釋律柿師透于_扣_竟_貸_豆_期真間彼除從向_暴_冷_公街司覺提起供層一坐般炒性煩法間律南咨降詢撞服科務(wù)沖。舟并更未浮有告接誤受語委渡托束，僵代傍理菌進(jìn)漸行冷或涉咨伍詢蛋如戶前面述僻一炒、站二脆項(xiàng)仍所鋒述淘之豈事迷宜航。另縱截束至揪年拆月膜日尋止伙，欺該奪公息司□汪未功積看欠擾本克律疏師汗事捷務(wù)壤所棒任尾何款律督師暮服現(xiàn)務(wù)麗費(fèi)縣?！跗谏泄从行颖居茁韶殠煵ナ蛮Z務(wù)普所者的鄉(xiāng)豐律除師籠服黑務(wù)攤費(fèi)貫計(jì)漁人幅民渠幣_(tái)猛_老_蒸_元奏，押未連予委付深清僅。_竭_(dá)匆_端_沃_挺_聽_涉_獵_茄_圈_煉_駕_律辭師肅事肆務(wù)沫所律桿師熱：_甩_講_芽_漠_導(dǎo)_杏_蛇(簽?zāi)X章)年案月產(chǎn)日?C可P倘A應(yīng)款根泡據(jù)紀(jì)該棚律荒師宜的膛職義業(yè)謠水怒準(zhǔn)披和曲聲長譽(yù)制情外況輕來斃確欠定獵律丈師櫻聲騙明違書禁的乏可坑靠憐性聲。封如談果C晨P冬A對(duì)掏代襪理鳥被摩審墨計(jì)閱單宅位傷重抓大絹法逮律此事誼務(wù)訓(xùn)的腦律宅師泛并橡不較熟跳悉販，撿則崖應(yīng)恥查可詢好諸妙如協(xié)該翼律劑師速的涉職附業(yè)栗背秀景愉、傲聲更譽(yù)采及匆其反在遍法逆律慈界該的止地岡位臂等角情東況拌，坑并被考未慮露從遼律霉師親協(xié)煎會(huì)頸獲刺取以信爺息奧。對(duì)褲于割律抄師色聲征明貢書跑應(yīng)偶從傅整么體民上田分淹析辣，貴以犬便象確棋定弦它囑對(duì)禾審收計(jì)蚊詢欄證駐函哲的翁總架體爽反孤應(yīng)金，留確銜定成它庭與C叨P廉A所泳知武的扶情賣況投是雹否落矛爹盾遼。如長果使律港師寇聲殼明理書端表備明處或貌暗圍示繳律押師肝拒飛絕兔提說供預(yù)信習(xí)息替，歉或膏隱勁瞞漢信霜息撲，C獵P搭A(yù)應(yīng)甜將發(fā)其務(wù)視倉為萬審練計(jì)刑范丙圍夏受紗到莫限濁制知。?第贏三論節(jié)椅評(píng)想價(jià)送審活計(jì)圖結(jié)懸果評(píng)怒價(jià)乒審佩計(jì)緩結(jié)靜果翻，另往澆往疏是珍注倉冊加會(huì)朵計(jì)室?guī)煱嬖诤晖昶砍山伭藰鋵?duì)誰或利有溝負(fù)炕債哈、變期趙后盆事刊項(xiàng)稍、袖持系續(xù)柔經(jīng)劈燕營澇能慰力爬等糠項(xiàng)擺目答的鞠審支計(jì)紙和愈匯惱總砌最啦終纏證秒據(jù)博后以的貫一毛個(gè)爭必團(tuán)要踏程肝序寇。腿評(píng)柳價(jià)覽審鋼計(jì)云結(jié)偷果問的份工看作尖應(yīng)疫該鹽主警要改包殖括獻(xiàn)以星下旅幾熊個(gè)劑方槐面王：一藍(lán)、悅評(píng)池價(jià)炎審蠻計(jì)煙證晶據(jù)徑是壩否蹄足鳴以幕支居持糠審?fù)掠?jì)片結(jié)狼論?二弦、尸評(píng)期價(jià)熱財(cái)鐘務(wù)姻報(bào)攪表矩合算法伶性1另.選莖擇蒸和緣瑞運(yùn)絮用池的鏡會(huì)匆計(jì)膚政靠策淘是奸否忽符駁合橡適奶用舍的畢會(huì)擦計(jì)盜準(zhǔn)際則傾和蟻相鐮關(guān)副會(huì)幻玉計(jì)顯制交度遍，廊并漆適歌合爺于右被紡審裁計(jì)娘單朵位鉛的狀具墾體太情么況喪。2女.管及理絡(luò)層椅作顫出充的恒會(huì)竭計(jì)堪估升計(jì)培是都否喘合犁理銀。3禽.財(cái)涂務(wù)跳報(bào)奪表鉛反烤映市的馳信令息劈燕是鐮否茂具博有忽相阿關(guān)精性國、猾可接靠滿性釀、嫁可清比孔性腹和串可厲理綁解遙性撈。4眨.財(cái)渣務(wù)爽報(bào)否表濱是槐否版作音出碼充業(yè)分耽披蝴露債，與使聯(lián)財(cái)葬務(wù)全報(bào)血表躬使頌用竿者推能應(yīng)夠替理睡解標(biāo)重獸大丸交懼易質(zhì)和醫(yī)事呈項(xiàng)摟對(duì)兇被蕩審踏計(jì)元單財(cái)位排財(cái)擺務(wù)六狀狗況虹、合經(jīng)植營倘成鍬果紛和滲現(xiàn)菠金爭流話量鋪的崖影炊響惕。?三調(diào)、犬評(píng)吵價(jià)岡財(cái)愁務(wù)炭報(bào)檢表棉公津允奧性1穿.紐奉經(jīng)姑管障理獄層肚調(diào)束整黃后萬的吧財(cái)筒務(wù)嫂報(bào)悄表宗，宋是漸否己與斑C烈P街A當(dāng)對(duì)盆被異審株計(jì)械單咸位洞及吩其敲環(huán)辮境評(píng)的換了播解哈一蹲致脈。2亮.憶財(cái)股務(wù)份報(bào)鵝表頸的販列蹤蝶報(bào)輕、低結(jié)夫構(gòu)拆和囑內(nèi)狗容謹(jǐn)是姥否援合對(duì)理斜。3凝.罪財(cái)搬務(wù)研報(bào)狗表斥是械否傘真愛實(shí)肥地疤反竟映晴了綢交辨易毛和狹事訂項(xiàng)輩的沖經(jīng)獲濟(jì)控實(shí)紀(jì)質(zhì)召。?四沒、挎對(duì)鼠重咽要話性耕和胡審南計(jì)博風(fēng)冤險(xiǎn)旋的紡最生終想評(píng)粒價(jià)注梁冊駐會(huì)牢計(jì)噴師公應(yīng)孩在濫最拆終捏評(píng)倚價(jià)鋸重仗要作性祥和繞審僅計(jì)糕風(fēng)助險(xiǎn)珍水啊平男的針基木礎(chǔ)黑上艘形貫成豆審豆計(jì)抄意生見粗。（刺一摩）潛確浮定父財(cái)泊務(wù)舞報(bào)米表饅項(xiàng)皂目廟的釘可分