企業(yè)生產(chǎn)業(yè)務(wù)循環(huán)審計(jì)

第九章生產(chǎn)業(yè)務(wù)循環(huán)審計(jì)學(xué)習(xí)內(nèi)容生產(chǎn)業(yè)務(wù)循環(huán)審計(jì)概述生產(chǎn)與費(fèi)用循環(huán)的內(nèi)部控制及測(cè)試存貨的實(shí)質(zhì)性程序?qū)彇寺毠ば匠甑膶?shí)質(zhì)性程序生產(chǎn)業(yè)務(wù)循環(huán)審計(jì)概述生產(chǎn)業(yè)務(wù)循環(huán)活動(dòng)的內(nèi)容生產(chǎn)循環(huán)是指企業(yè)在購進(jìn)存貨后，經(jīng)過生產(chǎn)制造過程將其轉(zhuǎn)化為產(chǎn)成品的過程，這個(gè)過程所涉及的主要業(yè)務(wù)活動(dòng)包括以下內(nèi)容：1.制訂生產(chǎn)計(jì)劃，按計(jì)劃組織生產(chǎn)2.發(fā)出原材料3.領(lǐng)用原材料4.核算產(chǎn)品成本5.產(chǎn)成品入庫6.發(fā)出產(chǎn)成品生產(chǎn)業(yè)務(wù)循環(huán)審計(jì)概述生產(chǎn)業(yè)務(wù)循環(huán)的憑證和記錄生產(chǎn)循環(huán)所涉及的憑證和會(huì)計(jì)記錄主要有：1.生產(chǎn)任務(wù)通知單2.領(lǐng)發(fā)料憑證3.產(chǎn)量和工時(shí)記錄4.工資匯總表和人工費(fèi)用分配表5.材料費(fèi)用分配表6.制造費(fèi)用分配匯總表7.成本計(jì)算單8.存貨明細(xì)賬本役資夾料逗來活源生訪產(chǎn)協(xié)業(yè)掏務(wù)象循茄環(huán)籍審冬計(jì)樹概帶述生援產(chǎn)臟與配費(fèi)剪用執(zhí)循飾環(huán)騾審耗計(jì)弟的求目浸標(biāo)1拳.博確鐘定秋被吼審且計(jì)改單截位務(wù)有添關(guān)每生鏡產(chǎn)甘費(fèi)敘用塘的汁內(nèi)糊部郊控勁制衫制巖度若是逐否靜存丙在溜、局有邊效鹽并靈一草貫遼遵熊守紹；2搏.嚼確荒定態(tài)被勾審捎計(jì)觸單杯位糠有禿關(guān)是生豪產(chǎn)距費(fèi)棍用汗的渴記壁錄借和殼計(jì)擔(dān)算孔是娛否李正撈確州和吩完盡整同；3梁.鄭確愁定咸被通審量計(jì)暴單責(zé)位屆有職關(guān)丸生牲產(chǎn)赤費(fèi)廚用反的毀確尾認(rèn)梳是揀否宰符港合靈權(quán)灰責(zé)鑼發(fā)軟生崇制蒼和焦配災(zāi)比嚼原皂則??；4艱.擦確然定泉被足審中計(jì)惠單齡位藝有誼關(guān)備生褲產(chǎn)穴費(fèi)魄用露在澆財(cái)占務(wù)潛報(bào)汗表嘆上英的叔反煌映岸是李否俊恰秋當(dāng)支。生續(xù)產(chǎn)雹業(yè)喪務(wù)漲循晌環(huán)駱審蹈計(jì)臨概菊述生松產(chǎn)椅與銹費(fèi)朝用擋循斧環(huán)殼的爭(zhēng)常誕見擺重頑大爆錯(cuò)蛇報(bào)慎風(fēng)預(yù)險(xiǎn)1睡.紫成落本祝計(jì)丘算盼不做正劈燕確獎(jiǎng)、貿(mào)不莖真反實(shí)纖，傻通疫過姥成綁本神計(jì)陶算必調(diào)佩節(jié)蠅成灘本鐵；2流.頌混撞淆像費(fèi)各用匹與球成揭本供界唱限牧；3癥.可已仆銷悟產(chǎn)虧品哭成年本窮不飯作攜結(jié)挎轉(zhuǎn)賊，慎或醒故付意摧多辛轉(zhuǎn)衡或訪少漁轉(zhuǎn)椅；4酸.臉隨璃意它改恩變拐成夫本填計(jì)眾算閣方嗽法闊；5拾.押出圖勤悅考蜓核意形突同愿虛畢設(shè)替，辦虛脹列津工鄙資交名泡單聲，像虛稍增末工壟資爆開粒支蘿。生望產(chǎn)戀與挪費(fèi)恐用陶循基環(huán)烈的嫌內(nèi)羽部破控皂制摟及杯測(cè)合試生察產(chǎn)罵與時(shí)費(fèi)療用翁循愁環(huán)響內(nèi)叼部懶控畢制1綁.鞠成濁本岸會(huì)膨計(jì)術(shù)系幫統(tǒng)飽內(nèi)須部飾控控制（曾1榨）頸建田立耐嚴(yán)憐格瘦的丙成源本聰稽銜核上制可度（挺2囑）多規(guī)恩范星成淋本紋核聲算勺范辣圍言，打劃健清油費(fèi)膏用彎界轉(zhuǎn)限（雪3熟）竟明錦確寫產(chǎn)筍成診品頸與顛在贏產(chǎn)榜品健的狼界獻(xiàn)限生期產(chǎn)瀉與爺費(fèi)對(duì)用釋循春環(huán)偷的鏟內(nèi)柿部感控功制臉及敬測(cè)猾試2醋.仿人醉事戴與舊薪粘酬春內(nèi)醒部宜控兩制（筒1疼）狀職棋務(wù)岔分喝離斃控稻制（瀉2逆）獄建虜立響原兔始按記戰(zhàn)錄環(huán)制翠度（達(dá)3晶）男授渡權(quán)度批伸準(zhǔn)（準(zhǔn)4鑼）找完警善嘉賬壇戶虹記旁錄生量產(chǎn)掠與壺費(fèi)襯用臣循塌環(huán)燥的京內(nèi)隱部巖控天制將及和測(cè)忍試生獻(xiàn)產(chǎn)慨業(yè)階務(wù)漿循壺環(huán)森內(nèi)昌部鋼控吼制露測(cè)里試1蔽.撿成乓本蟻會(huì)磁計(jì)買系蠶統(tǒng)膽控殃制慣測(cè)軌試（庭1陜）喂抽會(huì)查洽企走業(yè)犬主政要撇產(chǎn)樂品閥的拘成亦本窩計(jì)憲劃?rùn)z與瓣費(fèi)倘用紡預(yù)堆算擱，回審復(fù)查序是倘否寸建偷立貫和軌執(zhí)辟行陪了邪成恩本脅計(jì)勿劃史、案費(fèi)根用喚定話額怪、輩預(yù)使算嫂制辰度（御2看）垂檢艱查緣瑞企使業(yè)匠是川否勢(shì)建烏立徹和粥執(zhí)列行制了以成破本沙費(fèi)螞用鄉(xiāng)豐的荒歸撿口漏分吩級(jí)喜責(zé)鉛任凍制惕控趙制糾制紗度腥以佳及熊成潛本甚費(fèi)種用治的搶考訪核伏與撐評(píng)碧價(jià)茂制上度（筍3津）秀對(duì)馬費(fèi)表用屢原業(yè)始刊記鎖錄掠進(jìn)假行障檢景查的，伐查糾明教內(nèi)肚容躁是晴否莊完飯整哄，宣手想續(xù)都是魄否語齊耽全說，肯計(jì)表算購是劇否剝正拌確（凡4出）獸對(duì)膀材占料賢、委在積產(chǎn)勾品予和奔產(chǎn)荒成取品伶的洽計(jì)適量賀驗(yàn)咽收那制包度辰及朽其扎執(zhí)挨行亮情歲況呼進(jìn)礦行韻重?fù)茳c(diǎn)流檢蔬查爹，艷必心要峰時(shí)性監(jiān)毯盤（棉5勺）軟審碧查洋成軋本百核無算各制庭度串的劑執(zhí)聚行生廈產(chǎn)損與傳費(fèi)違用王循季環(huán)筑的零內(nèi)抽部萄控添制切及怖測(cè)糞試2必．要人番事嬸與辨報(bào)去酬給控深制平測(cè)怎試該悲項(xiàng)學(xué)測(cè)牲試哲需筒要永考厲察通下濫列妨指版標(biāo)前：（刮1組）呈工旱資斑標(biāo)守準(zhǔn)消的丙制名定何及爸變仗動(dòng)盡是持否接經(jīng)坐過晴授暑權(quán)那，落有陽無杠辦也理貞相慣關(guān)晨手笨續(xù)蛙。（肆2街）跡計(jì)族時(shí)挑、不計(jì)災(zāi)件譽(yù)工剩資灰的胖原監(jiān)始濟(jì)記蚊錄兆是輸否積齊挺全久。（愉3筍）濱檢拾查爹工波資含匯蜓總悔表思的藥計(jì)廟算凝是襖否藏正袋確峽。（境4權(quán)）家抽偵查拆工掉資雅單輪，案檢搖查撐職喜工類工滋資劫卡搭或盜人辟事拴檔樂案賢，荒以步確塌定是工忙資消發(fā)方放塊的尼依可據(jù)哨；顏職擦工計(jì)實(shí)采際著發(fā)猛放脅工惹資柔的算計(jì)診算負(fù)是霸否衫正堪確存涂貨稱的花實(shí)闖質(zhì)狀性截程械序矩審個(gè)査生莊產(chǎn)希與榨費(fèi)償用躬循怪環(huán)掩的羽實(shí)政質(zhì)孫性膽程涌序拖審籠查捎方釀法家和聾步汽驟1疫.渴分歲析損程參序分晚析銀程答序扎在僻生叨產(chǎn)斧與亭費(fèi)猛用晌循防環(huán)斬審?fù)?jì)竿中騰占飼有潔重問要哲的夫地趕位槐，槍通肌過待不旋同彈期匯問嘆、串不查同攔項(xiàng)保目壺的欄分甩析且比動(dòng)較棕，抱可劃以拖發(fā)視現(xiàn)融審材計(jì)鋒線冤索寧，傍提蝕高豈審田計(jì)候效野率翠。遍分征析拳程親序芬方擇法應(yīng)主駛要峽是曲簡(jiǎn)鄙單登比針較午法景和表比怖率廟分帳析錘法吼。（兼1漆）抹簡(jiǎn)顆單緣瑞比發(fā)較蛙法①白比繼較觀前舍后優(yōu)各爪期織及饅本件年茅度膛各胃?jìng)€(gè)店月渣份擺存漫貨垃余隊(duì)額項(xiàng)及滋其扭構(gòu)兆成②因?qū)Ψ忻拷阍赂绱娲糌涀獬伤员颈罡女惻衣实∵M(jìn)羅行灑比械較存針貨斥的停實(shí)刑質(zhì)瘦性鹿程剪序鼠審風(fēng)査③瓶比前較巨前猾后埋各盲期咸及按本竭年培度熔內(nèi)應(yīng)各喚個(gè)驅(qū)月懇份勉生緒產(chǎn)即成列本據(jù)總撇額帖及尾單仆位總生娃產(chǎn)撇成券本④允比皇較志前食后婆各熄期舟及杏本電年喚度騙內(nèi)權(quán)各瓶個(gè)饑月欺份醬制肺造要費(fèi)蔑用誰總峰額蒙及燃其潛構(gòu)廚成⑤奸比瘋較釘前袋后潤(rùn)各懲期省及撓本笛年接度旱內(nèi)鏡各涼個(gè)趕月劣份烘工默資爹費(fèi)園用增的爛發(fā)炕生俯額⑥濱比畢較單前賢后最各煤期交及孫本也年痛度率內(nèi)長(zhǎng)各異個(gè)遲月及份冰主庭營(yíng)連業(yè)太務(wù)浮成汽本草總狗額襲及觸單寬位撕銷肅售豆成蠻本存道貨徑的覺實(shí)答質(zhì)酷性欺程淘序雀審銹査⑦軋比切較廁前救后環(huán)各券期余及巴本洽年醒度狼內(nèi)驗(yàn)各抗個(gè)個(gè)月繞份鴿直杰接墾材秘料糟成員本⑧穴將么存勾貨椒余霞額食與扣現(xiàn)攔有悶的碑訂稼單江、回資欣產(chǎn)鍵負(fù)業(yè)債械表拐日呢后暴各性期穿的握銷歲售何額圣和玩下?lián)]年輕度洋的隙預(yù)瓶測(cè)土銷付售釀?lì)~供進(jìn)鮮行心比誰較⑨嬸將餐存緣瑞貨龜?shù)磧r(jià)孟損忠失奪準(zhǔn)車備爛與量本埋年膀度艙存型貨煌處即理患損聲失戰(zhàn)的吸金駱額蜻相轟比朝較⑩如將鳳與逃關(guān)看聯(lián)園企著業(yè)乒發(fā)禍生家存垂貨窯交斑易分的首頻案率餡、帳規(guī)顛模校、稈價(jià)超格挖和策賬選款隨結(jié)辜算組條棄件錄與頁非獅關(guān)玻聯(lián)舅企噸業(yè)漠對(duì)銜比存石貨兔的信實(shí)泄質(zhì)涉性無程那序回審就査（金2換）網(wǎng)比抽率優(yōu)分宏析級(jí)法在匹生慎產(chǎn)憲與駕費(fèi)品用南循弦環(huán)碰的拼分撞析昌程攤序刊中江，鉗通考常善運(yùn)鬼用常的午比勤率艙主牙要壇是料存肢貨抱周無轉(zhuǎn)頓率贈(zèng)、田存折貨吃周費(fèi)轉(zhuǎn)攤天遣數(shù)惰、嗎存展貨概與廊流屈動(dòng)彈資毒產(chǎn)揪總碌額盛之雕比馬和加毛嚴(yán)利訓(xùn)率肉這禮幾姿個(gè)爐財(cái)盟務(wù)茄指葵標(biāo)樂來厭確單定卵審嘗計(jì)碎范貞圍嶄。①存榨貨銜周秩轉(zhuǎn)巖率衡惹量素銷丑售蘆能木力運(yùn)和滋存喊貨瞎是每否丘存膚在摘積用壓掠、軌呆疤滯陣的抵指型標(biāo)濟(jì)。周塌轉(zhuǎn)吹率把=乏(罵主醫(yī)營(yíng)丹業(yè)各務(wù)舒成艷本糧÷刪平熄均方存賭貨鑒)慢×殿1溉0吧0芒％存秋貨殊的況實(shí)天質(zhì)繪性掘程脖序過審預(yù)査評(píng)肌價(jià)薪：利寒用棚存燦貨拼周民轉(zhuǎn)薄率蹄進(jìn)趣行財(cái)縱睜向艙比軋較天或戰(zhàn)與墻其怒他占同闊行近業(yè)姨企封業(yè)波進(jìn)膠行獸橫損向議比勻較差時(shí)榆，耕要倘求套存謊貨惰計(jì)宴價(jià)負(fù)方?jīng)_法珠持預(yù)續(xù)攤一戶致規(guī)。幣存券貨亞周撒轉(zhuǎn)歲率須的芝波肚動(dòng)們可捧能懲意炒味河著細(xì)被乒審宮計(jì)鑒單下位裳存荒在只以基下生情少?zèng)rA夕.啦有新意怖或昂無草意肉地肌減斥少唱存甚貨臟儲(chǔ)綁備費(fèi)；B爛.介存落貨拍管庸理慎或哀控緊制沾程腦序牛發(fā)委生隙變摧動(dòng)歐；C膽.膝存牌貨駝成管本吸項(xiàng)俯目符發(fā)貝生必變備動(dòng)戲；D晝.脖存合貨免核鍵算憤方交法刊發(fā)規(guī)生綿變論動(dòng)竹；E勸.掛存龍貨董跌掛價(jià)罰準(zhǔn)舍備劫計(jì)膜提帆基猾礎(chǔ)平或汁沖撐銷撒政敏策共發(fā)暑生朋變緒動(dòng)挺；F雹.海銷恐售壯額組發(fā)弦生霞大論幅騙度撥變欺動(dòng)拾。存贊貨跳的歐實(shí)滾質(zhì)柳性蒙程昨序診審噴査②傳毛雄利守率毛暖利草率終是室反容映腥盈散利尺水偽平位及論存好貨貫的憂合候理但性集的插主罰要幕指謎標(biāo)雀，匠用講以召衡腸量推成赴本拐控侄制元及剪銷光售薯價(jià)剃格晝的靜變備化殖。米其氏計(jì)奶算奴公哈式僻為原：毛拆利縣率亭=染銷災(zāi)售壓毛奮利供÷衣主藥營(yíng)葉業(yè)脂務(wù)感收晉入扇x飛1嫁0路0怪％毛存利燦率布的顧波聯(lián)動(dòng)栽可浙能計(jì)意疫味絕著卷被還審譯計(jì)栗單組位次存完在夠以膽下蘿情甜況雷：A鋤.遮銷辣售亦價(jià)惱格愚發(fā)佛生灑變祖動(dòng)籍；B窄.阻銷喉售贏產(chǎn)猴品駱總杰體珍結(jié)車構(gòu)臺(tái)發(fā)您生策變草動(dòng)季；C漫.跨單鹽位歪產(chǎn)憲品償成型本壓發(fā)跳生表變?nèi)袆?dòng)蟲；D捷.往固歡定祥制避造獄費(fèi)種用覆比喇重猜較開大嘴時(shí)友銷號(hào)售供數(shù)你量巴發(fā)飄生哨變淋動(dòng)存貸貨歌的她實(shí)賊質(zhì)綠性語程嘆序即審發(fā)査2籌.貫存擠貨晉成熔本廚測(cè)狀試存輕貨俗成柏本填的偵測(cè)變?cè)嚤问羌感獙?duì)墓企東業(yè)單生遮產(chǎn)半成喇本責(zé)支負(fù)出拖的篇真吸實(shí)獨(dú)性溉、塑費(fèi)銷用衫歸傍集嚼與奪分飾配層的讀合射理鍋性球和鼻成臭本線計(jì)獲算布正守確扎性魯?shù)娜瘜忂f查塘。余其勒主鞠要眾內(nèi)吃容圾包厚括尚：（果1盛）汽直承接貪材筒料披費(fèi)券用覆的羊?qū)彸蟛樗伲g包偉含讓直薦接脫材壁料錯(cuò)耗細(xì)用秘量紫、扁直品接梢材她料醒計(jì)繳價(jià)粉及螺直萍接昏材刺料遼費(fèi)祥用葉分蒜配匆等泥）（泰2泉）饑直掃接拾人洽工訓(xùn)費(fèi)裳的六審牧查芹（核包樣括調(diào)工要資廊、趟獎(jiǎng)鴨金充和虜津臣貼選，搏以開及程職廟工腫福極利渴費(fèi)察和罩養(yǎng)賺老啦保餅險(xiǎn)軍等律）（速3弱）嫩制螞造楚費(fèi)幟用吹的不審皺查（糟4謝）父在摘產(chǎn)助品將成榮本朽的策審能查（岡5兆）仆產(chǎn)鄙成面品巾成聞本鎖的航審醉查存攀貨決的頃實(shí)籮質(zhì)套性中程哥序掩審篩査3捐.屑存康貨隔的吉監(jiān)刮盤（倉1邪）皺存跑貨向監(jiān)趨盤背概彈述存點(diǎn)貨青監(jiān)饒盤葉是氏指絨注各冊(cè)錯(cuò)會(huì)褲計(jì)孟師侄現(xiàn)淡場(chǎng)科觀像察苦被終審切計(jì)泳單灘位岔存仔貨濤的醒盤敢點(diǎn)上，屢并罷進(jìn)宿行覺適蟻當(dāng)炕的艦檢亦查廊。恭其臘意考義售如母下技：①仁明島確速監(jiān)效盤緒的峽責(zé)販任②湯明川確厲監(jiān)涌盤笑目罩的③懶明吉確屋監(jiān)天盤撐的請(qǐng)意彼義④毅充笑分薄考蛋慮懂存吊貨訪監(jiān)好盤曉的襖局扯限兩性斗，摩必增要腔時(shí)只應(yīng)鬼實(shí)顯施連追奮加菊的墳審?fù)ビ?jì)歡程支序存標(biāo)貨怠的騾實(shí)藍(lán)質(zhì)充性捏程遵序尤審剩査（紋2戲）喝制戀訂巨存脾貨敵監(jiān)然盤圍計(jì)蓋劃存置貨揪監(jiān)尋盤奪計(jì)魄劃羅的右主艇要蛙內(nèi)槳容悅有彼：熄存漂貨纖監(jiān)她盤躺的逮目找標(biāo)拿、作范榨圍溝及惡時(shí)辟間瞧安頭排要，壘存匯貨慮監(jiān)扔盤描的藥要豈點(diǎn)斗及該關(guān)菊注表事彼項(xiàng)飾，麻參丈加虧存典貨陰監(jiān)題盤齡人案員盟的黃分踢工顆和竿檢愿查稼的賤范秤圍芳。蜜同作時(shí)租，役在副編毛制逐存副貨峽監(jiān)雁盤豈計(jì)朝劃角時(shí)挺，焰注兩冊(cè)類會(huì)聚計(jì)泛師報(bào)應(yīng)患當(dāng)切實(shí)村施量以堆下性審唐計(jì)蟲程湯序洗：存倦貨香的爺實(shí)辱質(zhì)敢性當(dāng)程聲序什審調(diào)査①意了脖解初存顆貨炕的距內(nèi)鄉(xiāng)豐容銜、珠性謀質(zhì)渡，禍各玩存危貨隔項(xiàng)寺目惠的叫重環(huán)要壞程州度閥及墻存逐放笛場(chǎng)砍所②輛了進(jìn)解漫存菠貨傭相億關(guān)俗的惱內(nèi)述部輪控別制③幟評(píng)悄估堂與法存筋貨煤相乏關(guān)績(jī)的尸重罩大癥錯(cuò)兔報(bào)倘風(fēng)沾險(xiǎn)付和逃重?fù)煲Y(jié)性④新查娃閱貪以態(tài)前危年漂度找的陰存圍貨墳監(jiān)樂盤悟工見作倒底芹稿⑤株考璃慮是實(shí)條地情察祖看析存啄貨導(dǎo)的諷存燒放拆場(chǎng)勾所墻，哀特液別燃是勁金勤額妹較生大橡或廈特之殊邪的糟存察貨⑥婚考恩慮妻是柜否鐵需志要偷利攻用何專肝家刊的蘋工良作籮或伴其男他繳注神冊(cè)膚會(huì)茄計(jì)降師他的橋工君作⑦亞復(fù)唱核調(diào)或鄉(xiāng)豐與欠管失理展層丙討宴論租其級(jí)存何貨猛盤供點(diǎn)竟計(jì)紗劃存器貨棚的域?qū)崣?quán)質(zhì)召性改程愁序項(xiàng)審道査（皺3令）短存擾貨谷監(jiān)譽(yù)盤茄程邁序①巨現(xiàn)踏場(chǎng)絹觀奶察在欠被水審陳計(jì)儀單俱位派盤皇點(diǎn)績(jī)存毀貨夠前芬，公注拋冊(cè)上會(huì)偷計(jì)揮師培應(yīng)粘當(dāng)運(yùn)觀蒸察秘盤唉點(diǎn)死現(xiàn)存場(chǎng)市，替確同定漸應(yīng)央納要入闊盤般點(diǎn)遍范聲圍鐘的桃存惑貨辨已屈經(jīng)蝦適偽當(dāng)山整當(dāng)理克和荒排巧列灶，謀并碑附氧有飾盤勢(shì)點(diǎn)養(yǎng)標(biāo)配識(shí)殖，掙防煌止危遺糟漏填或昏重謊復(fù)驗(yàn)盤駕點(diǎn)滿。②導(dǎo)檢遷查注以冊(cè)營(yíng)會(huì)芝計(jì)牛師防應(yīng)仔當(dāng)剃對(duì)掃已昆盤旗點(diǎn)腎的摧存彩貨頸進(jìn)忘行福適懂當(dāng)兵檢網(wǎng)查慮，溪將醫(yī)檢怕查害結(jié)蔥果齊與謝被餡審掩計(jì)膨單遙位許盤橋點(diǎn)紋記衫錄逮相榜核捧對(duì)孩，孩并維形優(yōu)成變相競(jìng)應(yīng)雖記位錄存女貨桌的坦實(shí)豪質(zhì)火性勻程棗序胸審擴(kuò)査③再特急別枯注懼意丹存恒貨感的色異社動(dòng)零情友況存培貨抖的獨(dú)移少動(dòng)或主進(jìn)要陽包字括隸在監(jiān)存尾貨窮監(jiān)乎盤兵時(shí)牧注佛意打存挨貨偉的槍移刷動(dòng)舌，海防享止淚漏嫩點(diǎn)牧和譯重浮點(diǎn)臟；主注邁意叫對(duì)例毀充損震、棵過游期勒和倡變雕質(zhì)娛存似貨允的匯區(qū)豆分礦；守注族意拒存集貨葬的柱期脂末添截洗止盞測(cè)幼試拿；廟如慨果滿永派續(xù)雄盤侮存仰記遠(yuǎn)錄售與舊存怕貨螞盤芳點(diǎn)舅結(jié)濟(jì)果固之婆間辮出轎現(xiàn)究重旨大蚊差產(chǎn)異絨，指注程冊(cè)擁會(huì)堵計(jì)枯師脆應(yīng)兼當(dāng)肥實(shí)誰施擾追社加敬審申計(jì)尖程憑序駱。④基撰送寫留盤陵點(diǎn)座備病忘族錄野，可編易制職審霉計(jì)責(zé)工戒作潔底南稿盤鑼點(diǎn)株結(jié)夕束網(wǎng)后向，采被車審足計(jì)渴單茄位鍛應(yīng)勸將竟全沸部輕盤關(guān)點(diǎn)蔥標(biāo)小簽抬或揀盤咸點(diǎn)叨清叛單五按賊編苦號(hào)搏順馳序險(xiǎn)歸味總俗，賠并誕據(jù)誘以槽登耳記忘盤型點(diǎn)況表凝。存著貨豬的躬實(shí)饑質(zhì)遷性扒程識(shí)序腰審?fù)耍ㄇ?蔽）鴉特表殊遞情亡況吸的咽處忍理①以如噴果堤由寧于連被輔審色計(jì)誘單丑位鈴存丈貨德的州性探質(zhì)懼或羞位蜂置識(shí)等薪原勻因此導(dǎo)幸致賠無莊法潑實(shí)忠施斤存節(jié)貨擠監(jiān)木盤暑，闊注跳冊(cè)值會(huì)泊計(jì)瘋師罩應(yīng)嫁當(dāng)嫁考葛慮有能墾否愈實(shí)洋施脅替計(jì)代障審倚計(jì)類程稼序損，翼獲賺取館有件關(guān)痕期覆末殊存萍貨置數(shù)悅量讓和半狀日況稅的爭(zhēng)充仗分匪、辛適李當(dāng)綠的劈燕審股計(jì)迅證歌據(jù)破。②獵因速不售可疏抗男力涌導(dǎo)愿致屈無銜法莊在村預(yù)趟定抽日嗎期武實(shí)莖施廊存短貨處監(jiān)秤盤均，豆或溪接顫受跨委隱托許時(shí)練被攏審陸計(jì)湖單臟位知的蛾期典末賓存班貨士盤醋點(diǎn)將已潑經(jīng)覽完遞成翁，別注疑冊(cè)冶會(huì)竟計(jì)剛師順應(yīng)宣當(dāng)灘評(píng)粥估怖存弓貨貸內(nèi)培部欲控劈燕制鑰的戰(zhàn)有適效必性錄；碼對(duì)暈存真貨城進(jìn)裂行酒適越當(dāng)痕檢搖查桂；羽或情提橋請(qǐng)飯被渠審騾計(jì)螞單故位辛另傍擇騎日貌期森重醉新樓盤蒙點(diǎn)默，愧同牙時(shí)鴉測(cè)氏試酷在羅該杠期沃間煙發(fā)些生富的趟存侮貨猜交鋪易氏，返以拒獲余取摧有性關(guān)燃期太末個(gè)存己貨找數(shù)沈量悄和怕狀牌況頌的逝充魄分能、管適睜當(dāng)忽的染審閑計(jì)肥證味據(jù)穗。存跟貨崗的雙實(shí)壓質(zhì)蒸性恒程解序姜審需査③鐘委戰(zhàn)托腰其康他累單肝位爪保工管餃或穩(wěn)已闖作射質(zhì)綱押郊的五存宿貨良，胡注矩冊(cè)后會(huì)饅計(jì)配師值應(yīng)胳當(dāng)李向可保網(wǎng)管精人畏或套債跟權(quán)任人刑函欺證哲。宰但劈燕如喂果州此私類遣存起貨野的孤金拒額并占部流投動(dòng)占資抖產(chǎn)魂或遲總艦資致產(chǎn)竊的塑比緩例住較盾大離，動(dòng)注禮冊(cè)前會(huì)需計(jì)欠師云就敘應(yīng)測(cè)當(dāng)艇考羅慮植實(shí)怎施肚存束貨泛監(jiān)幟盤錦或那利該用烏其姐他敲注蒙冊(cè)禿會(huì)粘計(jì)恭師濟(jì)的聞工束作④吐首藏次誤接段受撇委潔托繡：須檢沃查壁前胡任戒注里冊(cè)緩會(huì)定計(jì)設(shè)師漁的規(guī)工禿作堪底貫稿妙；織上押期蛛盤繳點(diǎn)典記嗽錄盞與越文喜件優(yōu)；蠻上嘉期網(wǎng)存稍貨抹交居易僚記只錄炕。存吼貨櫻的驢實(shí)體質(zhì)丘性脖程士序靜審兼査4慈.否存墻貨看計(jì)息價(jià)綱測(cè)字試孤的缸方音法仔及再步彼驟（限1手）止存怪貨開計(jì)慶價(jià)連測(cè)往試蚊的樹方瓦法存鬼貨課計(jì)連價(jià)貨測(cè)仗試鑒一音般扇包乎括頃進(jìn)蹄貨披計(jì)秧價(jià)咐測(cè)勺試宴、何發(fā)娃貨粘計(jì)牛價(jià)嚷測(cè)漠試擦和諸結(jié)沿存撞存遺貨梢計(jì)嫌價(jià)恨測(cè)桶試租。（尾2即）多存特貨兵計(jì)慶價(jià)欠測(cè)灘試詠的楊步其驟①訪選拴擇默測(cè)可試醋樣什本②效確熟認(rèn)獵存姐貨懸計(jì)利價(jià)癢方剩法③佩依灰次敘進(jìn)單行種進(jìn)李貨清計(jì)液價(jià)鎖測(cè)垃試項(xiàng)、堂發(fā)甚貨蝦計(jì)溉價(jià)排測(cè)鐵試鐘和字結(jié)助存作存里貨蜂計(jì)腎價(jià)斜測(cè)烏試存舌貨絹的拴實(shí)聲質(zhì)質(zhì)性棚程棗序舞審買査5贏.組存放貨跑截敲止尤測(cè)僵試其謙目銷的雅是物查篇明晨存槽貨犯有訓(xùn)無腹跨患期敞現(xiàn)批象絮，差驗(yàn)胡證紫期雕末霜存沿貨煌的連存摩在顫性叮和艱完肺整豆性俊。乖關(guān)席鍵慕是斯審匠查要購軟貨奸交未易幫的匆存糕貨鮮實(shí)塘物塞與泰相臥應(yīng)釣的卻會(huì)腔計(jì)坦記山錄準(zhǔn)的證入乓賬丸時(shí)鉗間愉是晶否沒在洽同拍一第會(huì)轎計(jì)率期每間掌。叉其葉測(cè)魚試冰的私主豬要冠方愈法姐為糊：斧抽刊查細(xì)報(bào)粘告打日華前泥后污若巖干露日躬的倡購擴(kuò)貨肆發(fā)胖票卷與期驗(yàn)濫收期報(bào)徹告述，動(dòng)確燭定博購擁貨溝驗(yàn)溫收燭與示存況貨令和炊負(fù)猜債反記芹錄葬是垂否誤在嘗同件一紗會(huì)泳計(jì)爬期兵間旨?？倘缦箞?bào)津告課日塌前醉購競(jìng)進(jìn)圣的偽貨腦物佛已性驗(yàn)宵收詳入散庫披，嬸則掃其另相殿應(yīng)抖的愈購申貨拿發(fā)豬票水也杠應(yīng)駛同倚期影入管賬蓋；京如黨報(bào)嗽告苗日即后澡已違入抱賬繭的沉購盞貨怖發(fā)箭票知，懸且機(jī)貨萍款焰己誦支溝付補(bǔ)，肯即橫便胖相跳應(yīng)碧的熄購儲(chǔ)入斜存批貨修在形報(bào)堂告養(yǎng)日王后末驗(yàn)貸收挪入友庫葛，聚也緒屬相于裹本拉期祥存請(qǐng)貨購。存主貨蘭的潤(rùn)實(shí)啦質(zhì)孟性棗程硬序嬸審脆査6呼.艷審厘查羽存屆貨套跌見價(jià)袍準(zhǔn)奪備主泊要漠審蛇查疲存弓貨廉跌縱價(jià)徐準(zhǔn)竟備炕的徹計(jì)譯提當(dāng)依箱據(jù)此是牧否企恰殊當(dāng)俱、山計(jì)臟提葡方剩法攏是會(huì)否櫻合丸理撥、涼計(jì)威提插金木額懇是仍否計(jì)正張確銅、醋計(jì)天提揪存腔貨患跌捆價(jià)菊準(zhǔn)毛備慎的數(shù)會(huì)糧計(jì)翠處養(yǎng)理濾是莖否導(dǎo)合掩規(guī)7拒.千了博解晃存賴貨敏的尋保潑險(xiǎn)準(zhǔn)情槽況嘩和拿存柜貨痕防秩護(hù)黎措事施尋的墻完巴善咳程繳度8腫.華審敬查狡存截貨腦在嚴(yán)會(huì)深計(jì)畜報(bào)勢(shì)表倚上褲披餃露籮的吸恰揉當(dāng)趴性存換貨斤的巡壽實(shí)啞質(zhì)酷性呀程痕序昌審柿査已莖銷犬存養(yǎng)貨譽(yù)的顆實(shí)糕質(zhì)闊性堡程彼序辯審戶查該盈項(xiàng)坐審播計(jì)坦需峰借仍助伍審睡閱揮產(chǎn)底成刺品程明僑細(xì)脆賬桑和萌主火營(yíng)仆業(yè)塌務(wù)正收巨入危明鋸細(xì)凱賬莫等腰記廉錄什并霜核擋對(duì)傍有眠關(guān)缸的腐原迎始險(xiǎn)憑細(xì)證容和繭記貿(mào)賬坐憑株證蠅來植進(jìn)淘行1歲.桶獲遭取戒或小編砌制井主潤(rùn)營(yíng)今業(yè)府務(wù)早成北本永明捎細(xì)捉表畢，忘與遵明縮慧細(xì)間賬皂和聽總賀賬外核居對(duì)烈相巡壽符差。2修.宅編儀制辯生桑產(chǎn)塊成厭本愿及釋銷稍售肥成昂本笑倒霧軋貝表弦，俯與英總賣賬姨核燙對(duì)次相做符功。3勤.暈執(zhí)拐行削分藝析挺性許程脾序4羞.屯結(jié)漲合落生泰產(chǎn)叉成揚(yáng)本筐審銹計(jì)刪，禾抽弓查讀銷雨售是成柴本鹽結(jié)崇轉(zhuǎn)蝕數(shù)煌額中的流正柄確忍性狼，報(bào)并幟檢儲(chǔ)查胳其卡是雁否攜與吧銷稻售壩收捏入窄配勒比樹。5猶.酒檢筐查晨主辟營(yíng)獨(dú)業(yè)卻務(wù)壤成紡本宮賬扛戶趁中維的就重銅大視調(diào)煎整煉事纏項(xiàng)勒是名否陜有穿充船分刊理獨(dú)由參。6廢.史確拾定籃主夾營(yíng)湊業(yè)肥務(wù)燙成形本蔑在貍利梁潤(rùn)佳表懇中笨是惑否龜已蛛恰纖當(dāng)辱披著露政。職本工妙薪分酬辟的信實(shí)滾質(zhì)影性疏程延序職現(xiàn)工斃薪窩酬卡業(yè)恐務(wù)踏活肅動(dòng)秒的鞠內(nèi)搬容1唐.妹職弄工扭薪降酬膊業(yè)受務(wù)斷活黎動(dòng)餡的驢內(nèi)涌容職貿(mào)工丙薪船酬荒或稍稱旗人澆工攻工龜資驕?zhǔn)清懮府a(chǎn)墊成第本懷的宿重弦要偉要揚(yáng)組依成耕部勞分螺。翻職叮工倉薪匆酬轎業(yè)造務(wù)灰活嗽動(dòng)把的父主籠要帶內(nèi)賓容逗包進(jìn)括女：指人咐事養(yǎng)部枝門桶根醋據(jù)烤企煮業(yè)蠻發(fā)語展富需諸要輪制株定篇人砌事灶政只策貓與使計(jì)斑劃富；歉雇罷用達(dá)員脊工雀；倡制脫定鄰相拿應(yīng)舟的搶工劃資理政女策片、痰考宏勤仆政駝策飲，含并鳳據(jù)提以嘗對(duì)挽員效工號(hào)進(jìn)告行會(huì)考蓮核攤；渴設(shè)帳計(jì)恩完居整酷的婦、勸系別統(tǒng)匹的從企繪業(yè)榴內(nèi)能部甚應(yīng)壇付灘職趣工承薪魚酬悲中萌各漂種選原都始簡(jiǎn)記渴錄諸，幻玉如末勞惱動(dòng)畏合半同氏、紗人爸事簡(jiǎn)記歸錄頓、考考檢勤杠記雁錄淺等杜。職絨工暫薪楚酬待的濕實(shí)疤質(zhì)紙性鋪程懷序2鮮.護(hù)應(yīng)兄付團(tuán)職遭工迎薪來酬罵的授主宋要看憑泡證聰和升會(huì)仍計(jì)查記鋪錄（洞1烏）遞考冰勤刻記浴錄皇和春產(chǎn)培量局工洞時(shí)絕記殺錄（眼2織）敘工表資穴單（岡3輔）對(duì)工狗資趣匯谷總外表（然4在）賓工發(fā)資幣匯腎總赤分運(yùn)配置表職鎮(zhèn)工運(yùn)薪粘酬怎的布實(shí)儉質(zhì)咽性逐程夠序職算工芽薪賴酬針內(nèi)高部押控期制隸及欠測(cè)拋試從右略靠，印請(qǐng)始同奏學(xué)飼們憤結(jié)臭合圖本等章返第進(jìn)二困節(jié)裙的系內(nèi)飄容仰以賓及挖本貞部誼分捷內(nèi)擱容齊自翅學(xué)非。職模工慌薪嘆酬熱的兄實(shí)綿質(zhì)纖性租程奇序職籌工傭薪酬酬茅審涼計(jì)1故．揀職枕工盟薪告酬況的椒審狀計(jì)薄目秀標(biāo)（序1宏）亞確討定漁應(yīng)食付之職庭工供薪年酬島計(jì)帽提治和其支質(zhì)出汁的繳記醬錄且是憂否寺完猴整晴，再計(jì)籮提猶依練據(jù)潮是蘋否豪合醫(yī)理簽。（忽2挑）稅確祥定苦應(yīng)聰付俱職墨工版薪衡酬哪的植期居末份余極額蚊是嘉否活正盾確斤。（菌3潤(rùn)）矮確瞎定灣應(yīng)與付填職叛工慰薪渣酬滿的棒披焦露蔽是漲否流恰純當(dāng)剃。職腹工劍薪儲(chǔ)酬疤的鑒實(shí)雪質(zhì)粘性刮程冤序2鍋．洞職貞工疫薪鼓酬離的呀實(shí)櫻質(zhì)竭性帖程陳序（鄰1籃）慨獲謎取蠶或祝編惰制廣應(yīng)螺付湊職羊工籌薪臉酬孤明思細(xì)巨表塑，盾復(fù)故核桂加漂計(jì)磁正弱確偵，李并級(jí)與渴報(bào)悲表液數(shù)承、阻總強(qiáng)賬衣數(shù)獨(dú)和籃明器細(xì)冊(cè)賬賊合竟計(jì)脆數(shù)篇核精對(duì)兩是餐否好相胳符怪。（槐2顆）陽執(zhí)疼行腿分饑析遭程栽序廟，趴確安定賓審賄計(jì)評(píng)重愿點(diǎn)（捧3轎）出檢律查筆職評(píng)工炒薪求酬氧的厭計(jì)遵提正是板否華正喝確瞎，希分執(zhí)配抽方失法休是局否靈與御上予期賞一略致（懲4格）劫檢渠