審計(jì)學(xué)第三章課件

第三章審計(jì)人員職業(yè)規(guī)范體系

第一節(jié)審計(jì)準(zhǔn)則一、審計(jì)準(zhǔn)則的概念與作用1、審計(jì)準(zhǔn)則的概念2、審計(jì)準(zhǔn)則的產(chǎn)生與發(fā)展3、審計(jì)準(zhǔn)則的作用二、審計(jì)準(zhǔn)則的內(nèi)容與修訂1、我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)規(guī)范體系2、審計(jì)準(zhǔn)則與會(huì)計(jì)準(zhǔn)則的關(guān)系3、審計(jì)準(zhǔn)則的制定與修訂4、審計(jì)準(zhǔn)則的內(nèi)容第二節(jié)審計(jì)質(zhì)量控制準(zhǔn)則一、審計(jì)質(zhì)量控制準(zhǔn)則的含義二、獨(dú)立審計(jì)準(zhǔn)則與審計(jì)質(zhì)量控制準(zhǔn)則的關(guān)系三、中國(guó)注冊(cè)會(huì)計(jì)師質(zhì)量控制基本準(zhǔn)則（一）全面質(zhì)量控制（二）項(xiàng)目審計(jì)質(zhì)量控制返回第三節(jié)審計(jì)職業(yè)道德準(zhǔn)則一、加強(qiáng)審計(jì)人員職業(yè)道德教育的意義二、我國(guó)注冊(cè)會(huì)計(jì)師的職業(yè)道德規(guī)范三、獨(dú)立審計(jì)準(zhǔn)則與職業(yè)道德準(zhǔn)則的關(guān)系

第四節(jié)審計(jì)職業(yè)后續(xù)教育準(zhǔn)則返回

第三章審計(jì)人員職業(yè)規(guī)范體系

第一節(jié)審計(jì)準(zhǔn)則一、審計(jì)準(zhǔn)則的概念與作用1、審計(jì)準(zhǔn)則的概念

審計(jì)準(zhǔn)則，又稱審計(jì)標(biāo)準(zhǔn)，是審計(jì)人員在執(zhí)行審計(jì)業(yè)務(wù)過(guò)程中，必須遵循的行為規(guī)范和指南，也是衡量和評(píng)價(jià)審計(jì)工作質(zhì)量的權(quán)威性標(biāo)準(zhǔn)或尺度。（1）是規(guī)范注冊(cè)會(huì)計(jì)師執(zhí)業(yè)的行為標(biāo)準(zhǔn)；

（2）它既對(duì)注冊(cè)會(huì)計(jì)師的業(yè)務(wù)素質(zhì)提出要求，同時(shí)也向社會(huì)提供審計(jì)質(zhì)量依據(jù)；（3）是通過(guò)注冊(cè)會(huì)計(jì)師執(zhí)行審計(jì)程序體現(xiàn)出來(lái)的；

（4）是注冊(cè)會(huì)計(jì)師發(fā)表審計(jì)意見(jiàn)的客觀保證。返回2、杯審梯計(jì)切準(zhǔn)立則歐的征產(chǎn)句生滲與恥發(fā)杠展在皮審芳計(jì)禁發(fā)牧展般史障上跟最挪早糊出咸現(xiàn)摘的峰審怖計(jì)遮準(zhǔn)障則箏是欄獨(dú)運(yùn)立嗓審鬼計(jì)槳準(zhǔn)潤(rùn)則稠。最冤早笑的妖審桂計(jì)柏準(zhǔn)碼則醬是1橋9帥1私7年場(chǎng)美房誠(chéng)國(guó)能注致冊(cè)廈會(huì)樣計(jì)需師忌協(xié)揉會(huì)銹頒或布植的《資江產(chǎn)飾負(fù)筍債憤表攻審朽計(jì)柳備嚴(yán)忘穩(wěn)錄》國(guó)俱際敵審遷計(jì)汗準(zhǔn)褲則將于1撈9緒8餃0年睛由渴國(guó)穴際愉審曬計(jì)順實(shí)鈴務(wù)抹委暑員雙會(huì)草制軌定符和手頒腦布言，餅?zāi)垦媲扒脑谕從懹?jì)捏準(zhǔn)厭則合中秩影己響顫最夜大稅。警已我頒溫布5效0項(xiàng)詢國(guó)宮際風(fēng)審糟計(jì)均準(zhǔn)扒則蛙和快實(shí)輪務(wù)傳公峽告瀉。1條9巴7臨2年憐，貢美標(biāo)國(guó)消審有計(jì)迷總憶署合發(fā)尚表盯了《政華府預(yù)機(jī)富構(gòu)憤計(jì)扎劃稀項(xiàng)數(shù)目西、使活似動(dòng)天和稍職哭責(zé)蹲的稍審卻計(jì)藍(lán)準(zhǔn)倆則》可曠看允作近是鄙最休早霞的愿政失府償審焦計(jì)著準(zhǔn)倚則矩。美喝國(guó)汁內(nèi)龍部拉審立計(jì)糾師域協(xié)墨會(huì)孔最筐早衣于1剖9世7煤8年6月塘通鍋過(guò)死了《內(nèi)朱部章審珠計(jì)缺專必業(yè)藍(lán)實(shí)槐務(wù)奧準(zhǔn)腐則》國(guó)繼際致內(nèi)聞部塌審淺計(jì)濱師抵協(xié)膠會(huì)尾于1爹9禿7逢9年劣正或式獵公驅(qū)布抗了《內(nèi)句部杏審再計(jì)廉實(shí)曉務(wù)搜標(biāo)盆準(zhǔn)》。我撿國(guó)陪于1距9挪9冠5年1罵2月2弟5日踩由旱財(cái)錫政幕部翼正刷式掌頒可布偉了預(yù)第扇一睬批9個(gè)衫審診計(jì)黨準(zhǔn)瞧則皇和1個(gè)毅實(shí)摩務(wù)告公淋告助，總并否于1屆9棗9彎6年1月1日肉起慘實(shí)僚施綠。2鼓0購(gòu)0逃2年7月1日矮獨(dú)車立顧審怪計(jì)罰準(zhǔn)晚則型序滲言年、費(fèi)獨(dú)稱立堡審準(zhǔn)計(jì)避基硬本剃準(zhǔn)遠(yuǎn)則玻和3個(gè)輔相別關(guān)疤基版本園準(zhǔn)族則站、2液7項(xiàng)葉具世體遍準(zhǔn)弊則席和晴、1面0項(xiàng)挽實(shí)染務(wù)爆公財(cái)告怕、4個(gè)濫職頂業(yè)拌規(guī)腸范親指煮南望等4版6個(gè)朱項(xiàng)丹目俊的轟審放計(jì)求準(zhǔn)趁則構(gòu)體拴系私。2惹0捕0嬸6年影修困正4龍8準(zhǔn)撕則有，夜與馬國(guó)毒際部接吳軌倍。2頂0術(shù)0庫(kù)9年幸修沈訂柄其前中3教8個(gè)縫，1誓2年氏實(shí)筑施果。返袖回3、罷審鳴計(jì)縱準(zhǔn)軋則站的靈作底用（1）窯贏咐得傳社蠶會(huì)煮公滿眾秧信域任（2）脾提臉高騾工晶作天質(zhì)高量（3）羊維已護(hù)為審江計(jì)莖人純員買合距法賣權(quán)戒益（4）洋促掩進(jìn)槳國(guó)患際衡經(jīng)嚇驗(yàn)判交課流二莊、混我穩(wěn)國(guó)豪的躍審麥計(jì)蒸準(zhǔn)降則臥的講內(nèi)攏容鑄與狂修兆訂1、包我疑國(guó)翻注附冊(cè)禍會(huì)敘計(jì)谷師蘋職墊業(yè)姑規(guī)兩范浪體捉系包惜括伶四休個(gè)炮組皆成港部哨分藍(lán)：董（1）逼審沖計(jì)俊業(yè)鑰務(wù)襯準(zhǔn)爛則貼；劑（2）宇注敲冊(cè)理會(huì)嚇計(jì)池師宰職愛(ài)業(yè)姨道石德唉準(zhǔn)紫則蘋；瓜（3）符注條冊(cè)把會(huì)芽計(jì)度師勾質(zhì)胳量葉控療制疲準(zhǔn)乒則賢；顧（4）完注嘆冊(cè)攔會(huì)斧計(jì)徑師心后杏續(xù)淺教漏育邀準(zhǔn)請(qǐng)則推。2、賄審負(fù)計(jì)萄準(zhǔn)交則遺與清會(huì)漆計(jì)檢準(zhǔn)豈則明的野關(guān)耕系區(qū)荒別淚：鑒審磚計(jì)任業(yè)希務(wù)逃準(zhǔn)弊則職是販衡么量鈴審貴計(jì)戴主洋體擋的時(shí)尺勇度畝，盯而搏會(huì)勒計(jì)醉準(zhǔn)淹則刮是康衡繭量膨?qū)彧?jiǎng)計(jì)暈客監(jiān)體鼻（權(quán)會(huì)杏計(jì)票主聰體渣）汁的研尺聾度娛。向會(huì)奶計(jì)亂準(zhǔn)手則男約砍束旨的悄是庸被槍審拳計(jì)恒單捎位乘“緒認(rèn)榮定過(guò)”用會(huì)孟計(jì)筒信逆息淚的付過(guò)堪程央，嘩即噸會(huì)沃計(jì)核責(zé)鉆任至的冊(cè)履壺行班，黃審蓮計(jì)襲準(zhǔn)啄則鞏約條束冷的者是蔥注返冊(cè)櫻會(huì)備計(jì)怠師倍“歉再保認(rèn)野定勺”毛會(huì)辭計(jì)嶼信屠息藝的卸過(guò)醉程款，拋即籌審平計(jì)過(guò)責(zé)陰任費(fèi)的稻履口行磁。并聯(lián)慣系錄：薪會(huì)朱計(jì)濃準(zhǔn)遠(yuǎn)則拿是舒獨(dú)筑立菌審蜻計(jì)艦準(zhǔn)非則代的滔基壓礎(chǔ)辦；萄審話計(jì)敲準(zhǔn)賀則扯的窯頒明布訂實(shí)變施吵有涉助古于炊提駛高孩會(huì)襲計(jì)謀準(zhǔn)漸則汽的毛權(quán)愁威到性漏。返逮回3、審霉計(jì)澆準(zhǔn)露則吵的河制坦定輛與絲式修柏訂（1）慮制我定奮職顏業(yè)賄規(guī)疼則守階可段惕（1股9把9悶1狠-咱1扭9煮9忙3）C列P挖A檢淋查拉驗(yàn)權(quán)證啦會(huì)疏計(jì)磨報(bào)嗽表幼規(guī)飄則航試確行7個(gè)慈執(zhí)幕業(yè)恢規(guī)癢則（2）垮建盯立戀審扇計(jì)頸準(zhǔn)消則厚體石系槳階抬段弊（1聲9啊9僅4誓-技2士0淺0饑5）1砌9銜9饑4年《中依國(guó)牛注個(gè)冊(cè)近會(huì)踩計(jì)戲師恒法》至2芽0舒0率5年中業(yè)國(guó)紹先撫后惡制糕定貸了1個(gè)腹獨(dú)茶立顫審纏計(jì)君準(zhǔn)帖則冶序藍(lán)言艙、1個(gè)籌獨(dú)隸立蹈審弄計(jì)頃準(zhǔn)肥則室基隨本根準(zhǔn)石則婦及3個(gè)環(huán)相篇關(guān)醒基紀(jì)本茄準(zhǔn)黨則證（委即健職林業(yè)狠道梨德潔基帳本凈準(zhǔn)碑則澡、訴質(zhì)照量論控呢制隙基胖本共準(zhǔn)報(bào)則紅和竄后夫續(xù)尤教音育愧基盼本避準(zhǔn)精則良）世、2瓦8項(xiàng)咳獨(dú)抓立李審生計(jì)內(nèi)具蠻體積準(zhǔn)效則懸、1超0項(xiàng)并實(shí)區(qū)務(wù)妄公鎖告倒和5個(gè)辮職汽業(yè)恐規(guī)秋范居指粘南戴，面累仍計(jì)4元8個(gè)敢項(xiàng)法目佩。紛中別國(guó)數(shù)已草初探步腫建路立評(píng)了歐獨(dú)啊立例審俗計(jì)煉準(zhǔn)軋則場(chǎng)體不系婦。（3）舒與映國(guó)牙際勿準(zhǔn)季則移趨新同舊階畫段完（2爬0草0瓦6體-漁2給0葵1越1）2吉0何0得6年傍修烈正象，2虜0滲0桐7年1月1日銅實(shí)各行引與殿國(guó)餐際功接魄軌肚。（4）糠與肺國(guó)值際厲審笛計(jì)鄉(xiāng)豐準(zhǔn)稻則片全逐面怠趨尼同苗階饑段泥（2局0政1溜2工-）2綠0洋0斬9年究修跌訂懂，2好0添1槳2年雹實(shí)能行物。返惰回取一降般俱準(zhǔn)拔則發(fā)，蕩共織六疏條鼻（1）慰獨(dú)移立植審互計(jì)勾的目墳的是辱對(duì)絮被匠審域計(jì)跪單必位斧會(huì)樂(lè)計(jì)雄報(bào)團(tuán)表嗎的合魯法甩性撤、拋公禿允滲性及凈會(huì)智計(jì)糟處旱理距方憶法勇的一窩貫算性發(fā)師表梳審棒計(jì)限意捏見(jiàn)緒。低（2）胸?fù)?dān)婚任剖獨(dú)敘立衡審魚計(jì)年工有作逝的謹(jǐn)注狼冊(cè)達(dá)會(huì)囑計(jì)抄師應(yīng)隆當(dāng)具質(zhì)備專孤門槐學(xué)悔識(shí)形與輝經(jīng)兵驗(yàn)，畏經(jīng)盆過(guò)倦適戲當(dāng)衫專中業(yè)癥訓(xùn)威練排，兄并珍具茫有段足僵夠袍的閉分欺析恨、獎(jiǎng)判追斷緣瑞能癥力雷。當(dāng)（3）犬注快冊(cè)濁會(huì)球計(jì)著師應(yīng)掏當(dāng)遵震守乒職耐業(yè)感道赤德敗規(guī)斬范說(shuō)，燦恪壯守獨(dú)甚立昆、埋客繁觀繞、紋公慢正的控原拌則議，策并股以邁應(yīng)饑有盆的易職半業(yè)廁謹(jǐn)撥慎頸態(tài)抬度送執(zhí)塔行勺審斯計(jì)結(jié)業(yè)斜務(wù)槐、獵發(fā)模表渴審貪計(jì)裳意樸見(jiàn)頁(yè)。曲（4）跟注脈冊(cè)姑會(huì)臨計(jì)唇師蛇對(duì)徹審允計(jì)吊過(guò)淘程農(nóng)中佩知?jiǎng)畔?jiān)的棵商見(jiàn)業(yè)泡秘截密應(yīng)搏當(dāng)保闖密擇，申并撈不斗得灰利挎用脹其漠為忠自詠己零或雹他博人倚謀欠取心利叮益抬。湖（5）賊按土照猜獨(dú)拌立穿審還計(jì)嘴準(zhǔn)讀則援的導(dǎo)要桂求配出瞇具櫻審使計(jì)紗報(bào)驅(qū)告帽，柱保盾證比審豪計(jì)云報(bào)宜告跑的賄真萬(wàn)實(shí)匹性辜、祝合司法勿性稱是榨注碼冊(cè)藏會(huì)勢(shì)計(jì)來(lái)師姜的審棟計(jì)罷責(zé)伙任；窩建孫立削健地全惹內(nèi)最部省控存制彼制栽度棗，睡保祥護(hù)朗資侄產(chǎn)心的們安傍全勞、肌完吹整搶，督保駕證射會(huì)蜻計(jì)測(cè)資匆料蚊的演真彼實(shí)籃、暢合菌法宣、殺完遠(yuǎn)整咸是采被宏審籌計(jì)怒單癥位膽的會(huì)總計(jì)歷責(zé)狠任。忘注蔬冊(cè)悼會(huì)竄計(jì)伯師瓶的公審靠計(jì)夠責(zé)氧任降不世能替駱代桑、靜減澡輕汽或論免泳除被執(zhí)審拐計(jì)校單狹位新的上會(huì)漆計(jì)黨責(zé)棄任割。膀（6）勿注睜冊(cè)伸會(huì)臉計(jì)鏡師眾的已審邀計(jì)斬意逐見(jiàn)再應(yīng)合磨理朗地柳保腎證會(huì)皇計(jì)永報(bào)喬表凍使宣用踏人服確四定汗已邁審急計(jì)邀會(huì)濱計(jì)坊報(bào)目表腔的鉆可鏈靠熟程纖度鵝，牛但不稱應(yīng)請(qǐng)被哨認(rèn)抗為是柿對(duì)盤被態(tài)審猜計(jì)源單吧位頁(yè)持武續(xù)禍經(jīng)棚營(yíng)醬能偽力箏及舉其助經(jīng)逼營(yíng)凳效礙率召、密效扁果尸所遇做訪出耗的仙承聾諾躬。4、東審踢計(jì)乓準(zhǔn)釀則峽的膽內(nèi)蔑容（1）方注炕冊(cè)破會(huì)斯計(jì)醉師應(yīng)背當(dāng)在熱了繼解豬被風(fēng)審灘計(jì)銅單吹位幣基協(xié)本如情幼況桌的到基結(jié)礎(chǔ)觸上裕，取由會(huì)象計(jì)仆師德事恨務(wù)歪所接稠受攻委沈托稼，丑簽遍訂緩審銳計(jì)穿業(yè)謙務(wù)勤約旅定役書擁。湊（2）跟注材冊(cè)刷會(huì)菠計(jì)哨師灰執(zhí)爐行政審他計(jì)殊業(yè)望務(wù)頂，應(yīng)老當(dāng)編寄制再審苦計(jì)攜計(jì)釀劃藍(lán)，撞對(duì)卵審把計(jì)抖工劑作嫌做艇出紹合坑理肚安皮排圣。刪（3）滔注生冊(cè)暈會(huì)研計(jì)啞師應(yīng)奸當(dāng)研助究躁和局評(píng)逗價(jià)級(jí)被倚審賤計(jì)附單查位低的銳相獎(jiǎng)關(guān)本內(nèi)先部孤控汪制蹄制境度滔，乏據(jù)養(yǎng)以屯確律定們實(shí)四質(zhì)稠性席測(cè)傷試特的舞性愿質(zhì)繁、免時(shí)縮慧間謝和罷范華圍辭。夠注塞冊(cè)姑會(huì)毒計(jì)宮師賢對(duì)慕在央審纏計(jì)鑼過(guò)摟程論中嘴發(fā)回現(xiàn)順的組內(nèi)駐部找控科制拒制盾度抽的澡重幸大械缺潔陷臥，應(yīng)軍當(dāng)向牙被創(chuàng)審靜計(jì)堤單摧位錘報(bào)世告梢，仿如背有經(jīng)需拼要塔，可出替具滴管位理腔建啦議爬書易。遣（4）料注海冊(cè)襖會(huì)蜻計(jì)接師細(xì)在隊(duì)進(jìn)鹿行夸符努合貍性腎測(cè)峽試風(fēng)和端實(shí)老質(zhì)戲性勉測(cè)兼試恩時(shí)貞，一哀般蜓應(yīng)采直用由抽努樣神審悄計(jì)錄方殘法中。裹（5）高注規(guī)冊(cè)土?xí)庇?jì)飛師可敘以運(yùn)盈用室檢女查截、作監(jiān)遙盤揮、嚴(yán)觀恨察炊、橋查圍詢放及值函抵證添、娘計(jì)殘算蒸、濟(jì)分近析片性竊復(fù)能核勻等盆方香法壓，秧以泰獲孔取肝充囑分吼、隱適研當(dāng)表的它審顧計(jì)嘩證鑄據(jù)逗。嗽（6）餐注撞冊(cè)虹會(huì)果計(jì)判師應(yīng)狀當(dāng)將交審?fù)跤?jì)宿計(jì)憶劃鄉(xiāng)豐及笑其凈實(shí)標(biāo)施蘋過(guò)屯程遲、時(shí)結(jié)虛果眾和噸其浩他婦需聲要掠加艙以慮判晃斷面的殲重束要掉事窩項(xiàng)宇，效記墓錄置于窗審吉計(jì)吧工喜作柳底晃稿蘇。既（7）地注那冊(cè)滔會(huì)另計(jì)瀉師可園以根裙據(jù)蠅需附要奔配廢備向相憶應(yīng)搖的紫業(yè)勺務(wù)眾助婆理若人馳員簡(jiǎn)和潛聘絡(luò)請(qǐng)厘專斷家藏協(xié)痕助構(gòu)工蔬作閱，窗但應(yīng)對(duì)昏其師工前作取結(jié)疑果賊負(fù)詢責(zé)都。搬（8）老注寒冊(cè)與會(huì)鞏計(jì)素師應(yīng)挪當(dāng)對(duì)斯被夢(mèng)審學(xué)計(jì)襖單打位曠的株期攜后哀事查項(xiàng)友、回或胡有已損福失扔及貌持荷續(xù)溝經(jīng)幅營(yíng)賺能相力恰等荒重鉤要詞事侍項(xiàng)民予婦以浪關(guān)瘋注怕，染必斗要扒時(shí)縱，啄應(yīng)天在寸審?fù)暧?jì)精報(bào)棚告頸中弟予堪以拍反竭映婚。憲（9）功在下電徒子滾數(shù)應(yīng)據(jù)像處沿理皂環(huán)福境楚下織，最注由冊(cè)亡會(huì)拜計(jì)約師挑利笑用騾計(jì)奔算惡機(jī)爐輔夕助最審嫌計(jì)洽技砌術(shù)脾執(zhí)蛛行徒審梁計(jì)出程奇序涉時(shí)濃，不參應(yīng)改聯(lián)變導(dǎo)審擴(kuò)計(jì)坦目章標(biāo)毀與賢范愚圍暮。初（1盾0）辛注燙冊(cè)鏈會(huì)鄰計(jì)價(jià)師遇在桃審班計(jì)且過(guò)暈程朗中應(yīng)充紫分傾考擋慮臂審垮計(jì)弦重對(duì)要具性艷與活審耗計(jì)值風(fēng)幅險(xiǎn)外監(jiān)勤客準(zhǔn)瓣則（1）壟注筐冊(cè)子會(huì)省計(jì)步師應(yīng)鍋當(dāng)在廚實(shí)怕施蛇必浴要陽(yáng)的旬審糠計(jì)課程濱序恐后劑，奔以釘經(jīng)豬過(guò)辯核叛實(shí)號(hào)的土審輪計(jì)遙證怎據(jù)職為烘依券據(jù)鵝，社形蓄成戚審宇計(jì)飾意抽見(jiàn)殿，城出叛具不審恩計(jì)頸報(bào)桃告確。銀（2）憤審蕩計(jì)粗報(bào)鼠告應(yīng)草當(dāng)說(shuō)畝明存審彩計(jì)罷范者圍賞、錄會(huì)急計(jì)斥責(zé)賠任灶與潑審派計(jì)葬責(zé)舉任玩、禍審拌計(jì)杏依療據(jù)漲和覽已暖實(shí)亂施捏的柴主路要隸審蝕計(jì)縮慧程喝序此等貼事陰項(xiàng)遞。野（3）狡審使計(jì)蒼報(bào)星告應(yīng)時(shí)當(dāng)說(shuō)毫明歸被架審市計(jì)鹽單址位萄會(huì)隙計(jì)蚊報(bào)述表佛的袋編荷制漠是拜否頌符遭合炸國(guó)愧家雜有咽關(guān)沃財(cái)腫務(wù)茅會(huì)獎(jiǎng)計(jì)誓法貌規(guī)晶的擇規(guī)仙定懂，純?cè)趹兴囉性钪亟?jīng)大筋方朽面粱是瓜否末公個(gè)允吳地奶反燥映腫了近其輝財(cái)慘務(wù)恢狀如況屈、刊經(jīng)華營(yíng)席成某果菌和聲資格金涌變?cè)顒?dòng)新情帝況急，乖以暴及庸所孩采債用心的程會(huì)悲計(jì)艙處婆理訊方盼法從是系否廁遵壓循煙了夾一兇貫確性愈原說(shuō)則足。艇（4）技注缺冊(cè)避會(huì)淹計(jì)貪師可師以出肆具襖無(wú)套保徐留氏意店見(jiàn)才、覆保應(yīng)留務(wù)意矩見(jiàn)櫻、路否畝定配意杜見(jiàn)據(jù)和息無(wú)洲法圣表鋒示著意卻見(jiàn)鉤四錘種大意既見(jiàn)釣類勾型融的喂審鋤計(jì)早報(bào)吳告逮?？嬖谙缺黼[示亭保捉留姥意杰見(jiàn)火、柏否兆定冊(cè)意點(diǎn)見(jiàn)向或除無(wú)鑼法罵表緣瑞示辛意薪見(jiàn)價(jià)時(shí)皮，應(yīng)明怒確跨說(shuō)互明比理璃由高，否并閱在業(yè)可滴能錢情渴況信下晨，斷指治出圖其慢對(duì)形會(huì)找計(jì)嬸報(bào)京表拋反素映佛的未影箭響妥程用度息。中暫國(guó)須注騙冊(cè)始會(huì)蹄計(jì)化師礎(chǔ)協(xié)遲會(huì)處于2揪0對(duì)0司2年9月1步3日絲式發(fā)申布《中上國(guó)葡注賠冊(cè)縱會(huì)盲計(jì)矩師皺執(zhí)挽業(yè)舅規(guī)癢范并指予南娃第5號(hào)—審切計(jì)槽報(bào)粗告柜（紹試襲行移）》（右征棵求由意史見(jiàn)勇稿惑）茄對(duì)鐘審異計(jì)向報(bào)歡告臺(tái)的資格枯式弱有以所鎮(zhèn)變蝴化父，2嫌0篇0綱6修仰正斧再訴次沾，勾在幸第少十弊二錘章馬時(shí)塔講邁述峽。返繡回報(bào)脾告總準(zhǔn)此則第特二候節(jié)盡審忽計(jì)仙質(zhì)霸量建控接制紛準(zhǔn)劇則1、疾概疤念亂審慌計(jì)加質(zhì)鉗量年即抱審火計(jì)魯工法作寒的善優(yōu)怕劣吵程虹度目，正包橋括榴審次計(jì)飲工鋪?zhàn)骷?xì)質(zhì)特量披及炎由糖其避決長(zhǎng)定竿的押審漲計(jì)編結(jié)岡果蛇質(zhì)牲量唯。所曬謂弓審斗計(jì)扒質(zhì)訂量遺控語(yǔ)制鹽準(zhǔn)談則瓣，被是響指劇為匪了樸確框保側(cè)會(huì)館計(jì)油師本事昨務(wù)限所參的翠審峰計(jì)焰工瞇作科符藝合虹審慰計(jì)簡(jiǎn)執(zhí)睛業(yè)截準(zhǔn)賊則伍和泛工撤作況規(guī)溝范離的瀉要累求客而拖建簽立竭的男制秋度娘、餃方廣針洪（沉政放策名）樣和民程研序殼的句總勾稱誘。那包支括落以氧下隱幾稼方額面診的陜含枯義考：線（1）先質(zhì)優(yōu)量咬控鄉(xiāng)豐制權(quán)應(yīng)體是枝整閘個(gè)改會(huì)喚計(jì)厘師捐事克務(wù)昌所請(qǐng)考雖慮尾做刊好姻的炮工駕作農(nóng)。課（2）矩質(zhì)民量做控索制態(tài)的該根始本遼目筑的僅在抗于疤保皺證詢審衛(wèi)計(jì)套質(zhì)千量滑符覆合列審漁計(jì)恨準(zhǔn)這則板的讓要燃求亞。槍這還一酷含墳義隆也跪說(shuō)績(jī)明謊了果質(zhì)辮量臨控佩制刑準(zhǔn)概則析與表獨(dú)六立淡審慕計(jì)尿準(zhǔn)侍則候的岸關(guān)想系制。喚（3）貨該耀定惰義慰指努出厘了抬審鵲計(jì)畢質(zhì)嚷量孩合帶格烏與修否鞋的帽衡露量陸標(biāo)蔑準(zhǔn)兵是欠審隆計(jì)扣準(zhǔn)猛則撤。姑（4）辜該均定興義擺指扛出綠了包質(zhì)貼量塊控剪制拆體它系優(yōu)由戲控滴制呢政踏策竿和深程脾序簽構(gòu)傳成押。返逆回一塑、惜審食計(jì)墳質(zhì)露量羞控夸制或準(zhǔn)廚則什的延含曾義2、猶目健標(biāo)乓：?jiǎn)暑C猜布加審和計(jì)遲質(zhì)躲量燈控旬制拴準(zhǔn)假則炭的振根研本擾目饞的姐在晶于聽(tīng)規(guī)葛范曾審萍計(jì)座質(zhì)叼量流控止制稠，雖確今保律審汁計(jì)那人敬員開(kāi)的虜執(zhí)趁業(yè)賣質(zhì)拒量棗，懇為茄事脂務(wù)肚所伯全激體濾審柔計(jì)鐘人妙員羞遵姜循絨專眼業(yè)種準(zhǔn)確則砍提輛供粉合查理構(gòu)保寶證波。畢體課現(xiàn)棗在爛兩匙個(gè)退方民面拴：（1）傳會(huì)賤計(jì)季事隔務(wù)煙所銹及親其鑒人扮員酬遵意守曲職底業(yè)蹲準(zhǔn)弊則侮和叉適昌用掉的色法屑律侄法漿規(guī)疲的瀉規(guī)紙定叮；（2）用會(huì)拿計(jì)陣師耗事存務(wù)榮所煌和著項(xiàng)隆目膚合泉伙泰人渣出北具唱適衛(wèi)合趕情勉況危的禍報(bào)另告雕。返宏回聯(lián)治系：笨業(yè)淺務(wù)兄準(zhǔn)揀則牧是嘉質(zhì)刃量高控仍制舅準(zhǔn)噴則挖的桑前管提珍，朗質(zhì)手量朋控挖制態(tài)準(zhǔn)伶則業(yè)是勇業(yè)劣務(wù)舅準(zhǔn)瓜則沒(méi)的剪保四證膠。繼其柔共膨同槍目衣的歡在幼于餐提殊高來(lái)審產(chǎn)計(jì)杜工土作嚴(yán)的掘水知平春，采增鏡加供會(huì)迫計(jì)太報(bào)碼表筍的決可離信隔性寨。區(qū)寫別：頓審住計(jì)非業(yè)罰務(wù)紙準(zhǔn)與則息與艷審島計(jì)藝質(zhì)騰量慢控建制號(hào)準(zhǔn)嘉則山，醒盡滑管探都準(zhǔn)與盛審觸計(jì)府業(yè)強(qiáng)務(wù)紹及砍其妹質(zhì)紫量縫有刷關(guān)禁，茶但晴它蛋們舉是講兩喝個(gè)田不扶同峽的沙概訂念挪。骨主察要扮存成在譜以迅下交區(qū)還別從：掏1．村性蜻質(zhì)襪不廁同難。束審絹計(jì)匙業(yè)鬧務(wù)謹(jǐn)準(zhǔn)獻(xiàn)則余是靈每數(shù)個(gè)困注緞冊(cè)校會(huì)沫計(jì)因師魂審由計(jì)再時(shí)蛋遵慨守卷的技匯術(shù)行標(biāo)猾準(zhǔn)，孤是鑰針陵對(duì)揭每釀個(gè)啊審莫計(jì)紙項(xiàng)戶目念的孔完蘿成典而吹制包定液的嘴。慶而瓣審胖計(jì)膽質(zhì)名量量控鞏制驢準(zhǔn)它則仆，駐則壁是贈(zèng)每恐個(gè)升會(huì)槐計(jì)答師臉事救務(wù)稿所奴遵鐘守越的管貍理露標(biāo)眾準(zhǔn)，鳳是派針臘對(duì)五整兼?zhèn)€算審旬計(jì)騰實(shí)抵務(wù)鞠的私控毯制喉而止制菌定迷的畏。健其產(chǎn)性扮質(zhì)凡的茶不櫻同冰決開(kāi)定悔其毀作兇用底和依內(nèi)擾容馬的木不妹同目。2．評(píng)作徹用傭不蔽同赴。充審首計(jì)手業(yè)糊務(wù)螞準(zhǔn)墊則菊是欠要買求冤每丹次滲審鉛計(jì)稈都畢照炎辦繁的冤，吉是識(shí)為急了眠指無(wú)導(dǎo)趣審營(yíng)計(jì)匙的煮具隙體名工夢(mèng)作期，感衡真量食審較計(jì)患工慚作瀉本趴身志質(zhì)種量?jī)S的桿好喝壞翼。已而沉質(zhì)擋量賓控駕制努準(zhǔn)斃則尖，俯則管是晉要?jiǎng)η髢x每飯個(gè)握事劇務(wù)裙所歇都勝注觸意米的兆，匯是擱為參了海指莫導(dǎo)盡質(zhì)塑量喘控邁制佳工坊作暴，繼衡房誠(chéng)量范審興計(jì)混質(zhì)兔量妄管悉理黎控耽制尸的弄有家效達(dá)程盛度費(fèi)。烘3．剛內(nèi)位容佩不恭同鍬。蔬審啦計(jì)規(guī)業(yè)迫務(wù)敢準(zhǔn)屠則信由蜂職姿業(yè)蒜協(xié)安會(huì)撿頒繞布需，婚強(qiáng)懂制布執(zhí)擊行狐；檔它處規(guī)第定典了舞與西審漂計(jì)錢工照作雙相解關(guān)搏的屈注造冊(cè)旅會(huì)黑計(jì)還師愚質(zhì)山量孕和童審糖計(jì)婚過(guò)偷程仗及虜報(bào)戲告海質(zhì)造量煉的呈要旦求如。擦而壤審就計(jì)束質(zhì)肯量魚控困制牌準(zhǔn)網(wǎng)則徒，集緊途緊萬(wàn)圍搭繞僻質(zhì)暮量幼控閥制匆，扒包鞋括給了哭各枕項(xiàng)躁質(zhì)腸量撿控貌制沃工爆作到應(yīng)街達(dá)答到浪的項(xiàng)要秘求筒，捏落鼠實(shí)貼到婚事診務(wù)繡所典。返焦回二襖、較審遍計(jì)晨業(yè)問(wèn)務(wù)藏準(zhǔn)涼則甜與指審儀計(jì)筋質(zhì)厲量蘭控黎制妄準(zhǔn)靜則權(quán)的富關(guān)隊(duì)系三字、趙中知國(guó)袖注閃冊(cè)副會(huì)責(zé)計(jì)首師貍質(zhì)俊量景控頓制萌基薄本智準(zhǔn)佳則為臂了蘿規(guī)果范族會(huì)憂計(jì)最師今事相務(wù)彎所暈的孕質(zhì)葡量蔑控掉制要，連保蘿證咳審流計(jì)鋤人患員烘的眉執(zhí)欲業(yè)昂質(zhì)恩量宅，兆中敢國(guó)陣注糊冊(cè)嗎會(huì)詳計(jì)飽師噴協(xié)鉗會(huì)澤于1衣9斃9姓6年1崇2月2我6日頒謹(jǐn)布了《中娃國(guó)肚注邀冊(cè)字會(huì)醒計(jì)船師哄質(zhì)牧量秀控魄制藝基桶本殼準(zhǔn)蕉則》，裹并坐于1灣9命9利7年1月1日誓開(kāi)贈(zèng)始實(shí)散施。凡該掛準(zhǔn)寶則伙要葬求朝會(huì)蝴計(jì)蛇師蝕事鹽務(wù)鄰所糧合育理封制懲定辨和疏運(yùn)荒用兩釀個(gè)扛層殿次的烈質(zhì)集量聯(lián)控肢制尾政完策葡與映程告序罩：一村是各邁會(huì)腿計(jì)諒師烘事華務(wù)助所胖審妻計(jì)勢(shì)工魄作蛾的列全食面怖質(zhì)厘量護(hù)控驅(qū)制餃政砌策蜜與徒程嗽序汗，轎以沸使膏所跟有古審狐計(jì)夸工曲作蠢符嬸合付獨(dú)栽立除審松計(jì)葵準(zhǔn)改則載的逃要露求弦；二低是各析審旱計(jì)煎項(xiàng)釀目崗的鵲質(zhì)輝量等控哨制慈程粗序甲，移以旁使暈各閃審貍計(jì)荷項(xiàng)塵目圍的夜審棟計(jì)陵工敞作中遵適照去獨(dú)般立澡審師計(jì)探準(zhǔn)例則荷進(jìn)谷行貓。全脖面搏質(zhì)礙量膛控舉制是烘指懼一則個(gè)返會(huì)鳥(niǎo)計(jì)眨師銷事字務(wù)沉所良為框合鋼理蓮地卻確畏信姐其剛所纖執(zhí)網(wǎng)行任的福所鍬有買審良計(jì)綿業(yè)則務(wù)顆都偷是元按雙照爽獨(dú)斜立舟審飲計(jì)火準(zhǔn)逝則皂進(jìn)耐行坐的響而愿采扇取恭的控泄制箱政抽策與程拔序。這所登謂控富制暖政隆策是窄指香會(huì)烘計(jì)夕師江事廁務(wù)啦所屆為劣確落保霉審小計(jì)錘質(zhì)門量什符兄合偽獨(dú)果立峽審假計(jì)凝準(zhǔn)頭則冷的壞要洪求旦而證采纏取蓮的繁基辭本斧方損針沒(méi)和懷策逼略觀?？匮缰朴^程真序是哲指綢會(huì)閉計(jì)攝師趴事攜務(wù)鼓所種為扭貫武徹掛執(zhí)忘行瞧其其所援制粘定顫的娃政浸策蹄而匯采方取圣的焦具群體覽措皆施歌和油方閘法晨。桃其泰中全藥面丙質(zhì)括量說(shuō)控邁制邊政寧策指覽導(dǎo)囑和較約貴束腔著牲控遣制幼程炒序版的級(jí)制唉定尚及促運(yùn)索用氏，吵而全引面?zhèn)蛸|(zhì)耀量輛控聲制棋程龜序則奔是濾事者務(wù)訪所設(shè)根妄據(jù)嘉自警身懶的蒜具紐奉體朽情宅況浩制百定故的蘆，怖其謝目扁的交是想為稀了溪貫睡徹東執(zhí)田行筋全批面著質(zhì)深量佛控肚制芹政別策第。制綁訂騾全湯面治質(zhì)殊量妙控被制生政性策江與倦程博序喜應(yīng)胸當(dāng)押考梁慮探的刷因赤素乞：（1）勉業(yè)戒務(wù)溉規(guī)逐模教和組范戒圍堂；（2）格組庫(kù)織珠形之式經(jīng)及巨業(yè)怎務(wù)斑部接門姥的遇設(shè)漂置擦；（3）碗分零支蜓機(jī)孫構(gòu)象設(shè)因置墊及義區(qū)雄域賽分勒布雹情斗況列；（4）譯成密本轟與祖效話益嗽原湊則攔；（5）途人搏員站素增質(zhì)頃及遇構(gòu)粱成甩；（6）蝴其箱他航因東素客。返控回（憶一胳）欺全浮面蓬質(zhì)帝量邁控明制全里面抓質(zhì)配量棉控譯制扶要冬素允：（1）怪對(duì)守業(yè)零務(wù)艷質(zhì)玩量幣承譯擔(dān)劉的榴領(lǐng)俯導(dǎo)效責(zé)蕩任（2）澇相杠關(guān)姜職拳業(yè)響道爪德頌要伴求致。（3）?？屯☉魮u關(guān)耳系犁和評(píng)具少體冒業(yè)賴務(wù)舞的魂接鬧受勸與不保山持（4）沿人怠力魔資漁源（5）木業(yè)館務(wù)穴執(zhí)允行（6）娛監(jiān)贊控返讓回審細(xì)計(jì)途項(xiàng)嶺目戴的廢質(zhì)安量違控鐵制臣程宇序艷是洽指詳在蹄執(zhí)陽(yáng)行縮慧具決體然審照計(jì)芬項(xiàng)刻目鐘時(shí)權(quán)，糕為鈴確貫保減項(xiàng)略目銅審促計(jì)宏質(zhì)姥量路符恨合浴獨(dú)脊立四審范計(jì)較準(zhǔn)敵則塑的等要零求宮而瘋采獨(dú)取摟的灣具鞭體賞方漆法屋。噸會(huì)睡計(jì)雪師熊事儉務(wù)爸所質(zhì)合篇理查運(yùn)俗用新審膠計(jì)煎項(xiàng)丸目漲的置質(zhì)頂量結(jié)控墓制隙程極序返，取目格的借是根使砌各務(wù)審寬計(jì)糧項(xiàng)符目歌的繞審粒計(jì)納工上作慌遵患照邁獨(dú)晨立瞞審狼計(jì)偉準(zhǔn)育則歌的堅(jiān)要畜求胖進(jìn)摸行解。1、泡指辯導(dǎo)掙。味督忌導(dǎo)欲人蓋員將應(yīng)筒當(dāng)糠考息慮常助芳理棚人英員廳的蔽專轉(zhuǎn)業(yè)倉(cāng)勝晴任熔能屋力都等嘩因市素陽(yáng)，攪合閱理聾確敏定貝對(duì)爸其遇工藥作景進(jìn)究行身指討導(dǎo)語(yǔ)，誘指菊導(dǎo)粒時(shí)巾，海應(yīng)眾當(dāng)銅使遙其似明兩確獵：亭工宰作骨責(zé)鍵任蜂；鵲擬油實(shí)僻施利的讓具橫體冊(cè)審?fù)灿?jì)冬程暴度助的謹(jǐn)審裁計(jì)螺目仆標(biāo)繩；鵝被喘審皇計(jì)汁單陰位客的磁業(yè)玩務(wù)肥性妨質(zhì)犧及泥需懂要觀特例別韻關(guān)摔注逝的漫重辭大層會(huì)緩計(jì)垮審斃計(jì)桌問(wèn)舞題嫁；副其舞他鎖可動(dòng)能慶影孫響糊具懸體蓬審藏計(jì)辜程排序抹的鐘事酒項(xiàng)碑。2、阻監(jiān)乒督醉。丸督節(jié)導(dǎo)宵人黑員浴在哨審腹計(jì)毯期壁間噸應(yīng)閘當(dāng)慶履伸行辭以凝下磁監(jiān)名督繡職漁責(zé)早：躲監(jiān)稼督激審惱計(jì)囑過(guò)廚程聲，家以崗確鋼定甘助樸理迷人岔員氏的禾必跑要袋熟菜練露程法度濃和被業(yè)筐務(wù)戒能禽力匪及慮工旁作獎(jiǎng)完記成支情壘況義；打了風(fēng)解生重?cái)U(kuò)大屬會(huì)感計(jì)所、極審繞計(jì)貸問(wèn)交題卵并濤及燥時(shí)游提腿出執(zhí)處標(biāo)理霜意漁見(jiàn)族，具如識(shí)有傘必茄要列，護(hù)可航適飛當(dāng)庸修彼改爪審振計(jì)蝕計(jì)馳劃蠢；工解桑決睡?；珮I(yè)倍判各斷籃分雜歧高，腐必多要壺時(shí)嬸，懼應(yīng)夜向涂適仁當(dāng)程人系員唯咨宿詢模。3、蛛復(fù)應(yīng)核慮。姻督治導(dǎo)朗人錘員硬應(yīng)昆當(dāng)秧對(duì)固助嚼理士人蘆員站的姓工勿作允進(jìn)虜行鄰復(fù)礎(chǔ)核互，水以嘗合壺理磁保購(gòu)證注：審昨計(jì)天工繁作作已學(xué)按祥具味體厭審適計(jì)裳計(jì)適劃摘的扇要蠅求怠進(jìn)勵(lì)行常；懷工哈作問(wèn)過(guò)索程爭(zhēng)及魯其棄結(jié)持果宇已洽適極當(dāng)擇記殿錄爬；荷所浴有腫重雷大之審鋪計(jì)平問(wèn)趨題駕已肢適益當(dāng)清解開(kāi)決轎，下或仔反齡映攤在派審室計(jì)慌結(jié)便論紙中銀；改預(yù)陽(yáng)定躍的御具蒼體匠審擴(kuò)計(jì)幅程格序扁的墻審伶計(jì)辛目戶標(biāo)語(yǔ)已駛實(shí)膠現(xiàn)姿；訂形量成滴的駛審黑計(jì)接結(jié)幫論外與宰審僑計(jì)輝工垂作舉結(jié)叨果態(tài)一屑致捕，傅并鳥(niǎo)支財(cái)持憲審初計(jì)皂意褲見(jiàn)延。復(fù)辦核旬內(nèi)撈容媽包猴括餃：劉總控體陷審剪計(jì)復(fù)計(jì)突劃沉與蝕具叉體擱審淘計(jì)稼計(jì)定劃返；纖對(duì)輸固善有緒風(fēng)訊險(xiǎn)折與鬧控憤制粱風(fēng)殼險(xiǎn)勵(lì)的卸評(píng)控估遮，如包碼括霸根庸據(jù)那符滲合乒性旨測(cè)映試擴(kuò)結(jié)配果蹄對(duì)江總油體群審議計(jì)抓計(jì)毀劃鏈和渡具自體守審賣計(jì)銷計(jì)乎劃造所圣做畫的森修榮改逃；巾進(jìn)鼓行果實(shí)規(guī)質(zhì)難性攪測(cè)夕試提所袍取尼得互的凈審啄計(jì)負(fù)證匠據(jù)屯及鐮形饅成噴的小審叔計(jì)捷結(jié)編論插；夕會(huì)士計(jì)尋報(bào)旅表桂、槳審傲計(jì)周調(diào)天整借事桐項(xiàng)扣和道審瓜計(jì)杜報(bào)林告弄草扛稿此。在截出籠具倉(cāng)審紹計(jì)訓(xùn)報(bào)壘告程前教，航會(huì)轟計(jì)農(nóng)師輝事冷務(wù)賤所狠可嫩根班據(jù)芬需產(chǎn)要?jiǎng)P委照派匆未魂直請(qǐng)接競(jìng)參潑與溪審繳計(jì)鎖的姥人疏員畢進(jìn)溪行導(dǎo)必墻要噴的萄復(fù)興核忙。返斃回（牲二連）販項(xiàng)滋目戀審覆計(jì)射質(zhì)刺量宇控追制第咽三棋節(jié)察審糕計(jì)既職穿業(yè)隊(duì)道狂德非準(zhǔn)失則道辜德蹄：是啄社偶會(huì)叉為艇了擱調(diào)喇整潔人羨們悶之孔間夾以傳及未個(gè)絞人最和兼社有會(huì)嫂之鵲間揮的含關(guān)刃系攀所凈提郵倡越的撈社罩會(huì)安規(guī)批范殃的需總隆和疑，郵他神通借過(guò)淡各忽種胳形塑式煉的妄教貓育注和晉社袋會(huì)性輿受論春的巾力揪量粥，張使某人黃們悉具倦有熱善巾和桿惡燭、涼榮厲譽(yù)套和赤恥劑辱有、拔正吧義互和膚非樹(shù)正桿義屋等率觀滋念近，贏并扇逐丹漸乒形儉成密一麥定營(yíng)的卡習(xí)柱慣罰和賀傳奧統(tǒng)瓣，雜以膚指鄭導(dǎo)聽(tīng)或簡(jiǎn)控尼制邁自那己汗的哥行冊(cè)為存。職腦業(yè)梯道胡德:是憑某衛(wèi)一衡職橫業(yè)咱組烏織團(tuán)以共公梨約設(shè)、躲守魚則親等伙形的式志公胡布挪的中，沃其銜會(huì)院?jiǎn)T貪自千愿模接瘦受起的幫職漿業(yè)靠行夫?yàn)檠笜?biāo)靜準(zhǔn)蒜。審榮計(jì)癢人夜員能職宋業(yè)烘道陳德筐：是蘭指窩審慌計(jì)擴(kuò)人裳員宰職達(dá)業(yè)咸品界德?tīng)I(yíng)、逼執(zhí)燈業(yè)設(shè)紀(jì)漿律洽、螺專同業(yè)奔能抱力餡、毫工她作鞭規(guī)痛則青及警所翅負(fù)滋的湯責(zé)汪任阻等執(zhí)思財(cái)想炊方虜式腹和盈行姨為乖方藏式企所果作賭的五基愚本估規(guī)霜定顯和記要拜求貪。對(duì)法審硬計(jì)邪人食員錦加戶強(qiáng)慘職愿業(yè)影道載德熱教宏育牽具沈有止重慎要湖的晌現(xiàn)稠實(shí)屢意渾義限。返縮慧回一雞、端加充強(qiáng)演審環(huán)計(jì)磁人休員微職括業(yè)京道攝德叉教削育店的量意磚義《中弦國(guó)葡注令冊(cè)粥會(huì)獅計(jì)盛師斤職住業(yè)膚道哈德真基唇本相準(zhǔn)縫則》于1輛9飽9集6年1熟2月2豎6日鑰發(fā)雅布龍，規(guī)并協(xié)于1疤9女9訂7年1月1日寬開(kāi)另始痰施環(huán)行鹽。拌主蘿要糞從可六乘方產(chǎn)面槽對(duì)舟注短冊(cè)川會(huì)獅計(jì)豎師移的戴職扭業(yè)炒道巴德存作再出航了切規(guī)佳定鄰：（承一餅）顏一浩般療原霧則—禁—誠(chéng)謀信色、徹獨(dú)繭立丑、嗎客集觀樹(shù)和援公杏正餐原脊則廳、砍專繁業(yè)布勝利任悉能濕力五和冠應(yīng)遺有僚的鐮關(guān)塑注恢、端保濱密丈；其（威對(duì)煤注吸冊(cè)餡會(huì)慈計(jì)寧師賊職矛業(yè)叢道績(jī)德議的榆基腦本匪要騙求秘）（湯二量）C夾P值A(chǔ)的痛業(yè)簽務(wù)未能卡力號(hào)與碎技培術(shù)秀守倦則歷；存（熱業(yè)以務(wù)姜能欲力狂要壁求素）（選三刮）稼對(duì)門委縣托且單叢位襲的剪責(zé)喘任拖；綠（司對(duì)肚委幫托屬人筒的閥責(zé)前任況）（政四江）灶對(duì)沃同要行潔的翅責(zé)字任貍；西（位行譽(yù)業(yè)障內(nèi)另部鎮(zhèn)關(guān)捎系憂）（府五判）賓其猴他烈責(zé)霸任鞏。危（網(wǎng)業(yè)虎務(wù)謹(jǐn)承技接育要皆求降）返烘回二材、雖我排國(guó)赤注味冊(cè)層會(huì)播計(jì)站師肝的掙職謹(jǐn)業(yè)差道融德叢規(guī)推范這泰是鬧對(duì)協(xié)注鳳冊(cè)籃會(huì)獸計(jì)弟師胖應(yīng)雪具幸備僵的敲職歇業(yè)憑道根德西所網(wǎng)做奏的塞原游則雪性啟要描求火。誠(chéng)棟信突原角則是螞指窯注絕冊(cè)艷會(huì)草計(jì)參師儲(chǔ)在鞏職垂業(yè)雹關(guān)獸系賀和繁商望業(yè)姐關(guān)夕系床中員保執(zhí)持活正瞇直挑誠(chéng)露實(shí)慕、提秉涉公城處更事朱、弓實(shí)排事臥求坡是姐。面不齡得晌明只知萄下凝列松情躁況手而臥與鏟其霞發(fā)判生辨關(guān)遞聯(lián)碑：含框有既重香大仗虛殘假翁和印誤挑導(dǎo)亡性駕的爛陳下述教。含謊有拜草裝率浪提巨供抄的槽陳確述蛙或扎信獄息言。遺謹(jǐn)漏樣或眉掩藏蓋敬應(yīng)摟當(dāng)餅包塘括欄的晉信罰息步并疫產(chǎn)公生定誤翠導(dǎo)留。返據(jù)回（僅一械）浙一歉般拼原宿則1、勝誠(chéng)寸信這禾是夏對(duì)搭注漫冊(cè)揮會(huì)志計(jì)貨師結(jié)應(yīng)劣具牌備黃的斑職早業(yè)稍道晝德榮所槳做聞的度原券則所性悅要佛求卡。獨(dú)癢立箱原始則是纖指捐注佩冊(cè)演會(huì)專計(jì)柱師興在外執(zhí)炮行機(jī)審絮計(jì)孟業(yè)燭務(wù)頭、朝出執(zhí)具番審柿計(jì)誘報(bào)論告忍時(shí)百應(yīng)響當(dāng)燙在實(shí)聯(lián)質(zhì)地上和形古式同上獨(dú)齊立融于搜委雀托桐單宮位窄和次其詞他雀機(jī)悶構(gòu)拒。實(shí)升質(zhì)脾上的且獨(dú)年立槽是倍指俘注鈴冊(cè)顆會(huì)芽計(jì)特師作與細(xì)委終托陪單葵位責(zé)之的間賤毫鄉(xiāng)豐無(wú)攪?yán)虾ι侮P(guān)睡系砌，形盟式歐上的獵獨(dú)模立策是冷指坐在釀第腰三趣者虜看夢(mèng)來(lái)領(lǐng)注轎冊(cè)詠會(huì)州計(jì)柜師盤是煮獨(dú)競(jìng)立狐的進(jìn)。廉注溫冊(cè)僅會(huì)鞠計(jì)掘師動(dòng)不殺但接要直獨(dú)芹立膜于脈委男托詢單幕位割，末同循時(shí)姻也鬼要遣獨(dú)衫立菜于肝外戚部欠的獎(jiǎng)其份他疤機(jī)陵構(gòu)紹和公組惕織持。實(shí)橫質(zhì)神上深的升獨(dú)踢立莖性罩是無(wú)腸形的紋，鍛難韻以爽測(cè)弄量批的槐；蘿而辛形蓬式虧上準(zhǔn)的謝獨(dú)豆立躬性開(kāi)是有慨形的尖，叉可曾以碼觀益察棉的葬。抵注菜冊(cè)部會(huì)勸計(jì)墾師濤在沖執(zhí)圍行弓審見(jiàn)計(jì)切業(yè)震務(wù)岔時(shí)奇，刷不率僅活要走保祥持柄實(shí)擁質(zhì)介上蘋的湖獨(dú)緞立拉，胡而莫且封要呼保濕持池形槽式豆上陣的簽獨(dú)亂立別。形惹式榴上叛的掙獨(dú)仆立嗚是訊實(shí)晴質(zhì)雁上警的撇獨(dú)惑立敬的邪重范要關(guān)保敞證也。注狂冊(cè)竭會(huì)卷計(jì)勁師學(xué)的懷審子計(jì)旅報(bào)繡告圖無(wú)父須抹經(jīng)辱過(guò)易任乏何中部命門渡的煎審次核稠和勸批塵準(zhǔn)放。該驢原佳則壞是暑對(duì)大注躲冊(cè)谷會(huì)像計(jì)灰?guī)煿趫?zhí)食業(yè)敵資狂格宜的勞基羅本吧要費(fèi)求返膛回（仗一絞）阻一講般打原戒則2、梨獨(dú)帥立（1）垃曾訴在蛋委茫托柳單廟位樣任特職垮，端離校職嘆后圈未挨滿2年添；（2）館持矛有概委燭托堂單凡位卡的活股您票胞、畝債嘆券前或普在異委腿托蚊單郵位模有毀其妄他殘的旁經(jīng)級(jí)濟(jì)冰利彈益晚；除注漆冊(cè)街會(huì)馬計(jì)色師亦的跪親已屬燈在仔委默托化單礙位悲有仇經(jīng)淚濟(jì)巨利寶益突的是，隔如斑果足是配剝偶墨、眾子富女辮、違父蒜母，局注側(cè)冊(cè)揚(yáng)會(huì)出計(jì)鐘師應(yīng)摸回廉避，型如考果派是兄丙弟說(shuō)、嫂姐掩妹，酒且閣利蓋益巨垂大，冠注獻(xiàn)冊(cè)荷會(huì)充計(jì)勁師乏也應(yīng)鐵當(dāng)全回鍋避；盒注同冊(cè)求會(huì)筍計(jì)四師銷的遠(yuǎn)燙親在下委盾托板單績(jī)位孟的損經(jīng)籮濟(jì)護(hù)利雹益雄一悔般頂不消會(huì)故影東響已注逐冊(cè)滲會(huì)距計(jì)錄師狗的眨獨(dú)賀立策性司，晶除翁非斃注掙冊(cè)渠會(huì)榮計(jì)徹師舅與詢遠(yuǎn)秧親桐之盼間躲具英有晝十扁分爆密禽切磚的花財(cái)具務(wù)辮關(guān)鍬系桐。（3）糧與焦委呆托拖單踢位坊的虧負(fù)鋸責(zé)乳人旱和隨主擺管烈人輕員梨、姨董請(qǐng)事沖或蕉委劈燕托蛋事渴項(xiàng)憶的值當(dāng)磁事章人插有近抖親薦關(guān)鳴系；訪這喜里摧的近汁親有裙：這配扣偶鹿、復(fù)子爪女車、綢兄辨弟呀姐吳妹趁、行父摔母語(yǔ)、舌祖絮父首母慢、威外貝祖嶺父綠母蒼、構(gòu)孫移子融女?dāng)?、雪外斥孫侵子仰女初。（4）離擔(dān)硬任孫委巧托勵(lì)單糠位看常附年吩會(huì)英計(jì)傅顧丑問(wèn)促或遺代繩為無(wú)辦譜理紙會(huì)孝計(jì)欠事姜項(xiàng)回；蓬注末冊(cè)漿會(huì)子計(jì)市師確提榴供蔬會(huì)賠計(jì)躺服桃務(wù)檔，組一觸般碰不臘會(huì)膽危白及繳他蘿執(zhí)竭行乖審?fù)居?jì)板業(yè)寇務(wù)角時(shí)我所鼻應(yīng)逗具卷有圈的搭獨(dú)屑立適性管，存但練如殼果愈他盛親朋自靈或迷幫摸助啞編蔽制侍了雷會(huì)竹計(jì)吉報(bào)幅表樸，巧則湖應(yīng)走回科避掛，遲但不堂影植響事攏務(wù)腐所舉其敲他揪注憑冊(cè)征會(huì)研計(jì)許師廈的宴獨(dú)臭立鑒性敲。（5）霧其你他據(jù)為糞保緩持惱獨(dú)面立慢性桑而碼應(yīng)其回微避翅的舞事頃項(xiàng)朵。返摸回為租保京持重獨(dú)四立懸性確應(yīng)躬回頂避判的溜事吹項(xiàng)：?jiǎn)柶骖}1：會(huì)階計(jì)驚師犁事乘務(wù)蔬所頌的摘合沃伙宇人峰（或男宰）沒(méi)與反心菠儀字已墾久泥的痕擬宇審短計(jì)汗單先位唱的壺自漂然欠人鋪股驕東掀（浮一居位茄漂抬亮驗(yàn)的林小既姐想）變相降戀武而虧結(jié)攏婚薄。嫂此竊時(shí)擔(dān)，垂注證冊(cè)謀會(huì)級(jí)計(jì)酒師確（售合腔伙門人眠）小的岡生亡活莫或記事欲業(yè)律有蕉何榴變英化鎮(zhèn)？返丟回從裂注軋冊(cè)兼會(huì)香計(jì)滿師阿職勁業(yè)鄉(xiāng)豐道案德蠢的也角齊度咱看仙，你僅折供慶參亞考孝的已答材案勸是獲注存冊(cè)瞞會(huì)薯計(jì)齊師紐奉的梯痛廳苦拳抉獎(jiǎng)?chuàng)裨剩阂恢t是協(xié)爆商乖出膛讓擬洋審礎(chǔ)計(jì)搭單輝位掛股告份序，非以宴保子獨(dú)高立省性懸。缺但路若吧是鋒夫討人騰堅(jiān)填持耗不潮同悶意疤，朵注箱冊(cè)金會(huì)章計(jì)短師含就捐不符能浩對(duì)助該懷擬核審企單方位垃實(shí)根施磚審擾計(jì)主，收除呢了塑丟傭失死一金塊皂業(yè)絞務(wù)能外腹，乘若竿與蠶擬綱審吵單息位畏已睡簽竊定舉了店業(yè)括務(wù)遭約傲定耍書拆，良還只可逮能辜招忍致飼毀旺約零賠生償傷責(zé)條任雀。圍真昂是誤娶瞇了煎夫腔人僅折深了假兵床。二擴(kuò)是供繼稠續(xù)蠻擔(dān)扯任收擬斬審肅計(jì)仍單郵位旦的同審秋計(jì)似師面，遭冒違長(zhǎng)反蹈獨(dú)售立辛性佳原信則的需風(fēng)標(biāo)險(xiǎn)路執(zhí)灑行蓄業(yè)捕務(wù)另，悟在許行歉業(yè)婚監(jiān)平管據(jù)完訊善底的耍情羞況旬下慈，樂(lè)等揪著搖接眾受矮處罵罰士吧艷。返蓬回答奔案滔：?jiǎn)柷蝾}2：A廚B躲C會(huì)椅計(jì)哈師呀事侄務(wù)互所昏負(fù)域責(zé)蝴審例計(jì)畢甲憐公搬司2督0艙×皂8年轉(zhuǎn)度創(chuàng)財(cái)擁務(wù)次報(bào)工表丸，的并策委桃派A注閱冊(cè)霸會(huì)蓬計(jì)碎師駱擔(dān)豆任啄審乏計(jì)舅項(xiàng)侮目巧組獲負(fù)藏責(zé)顛人熄。辭在鎖審貧計(jì)衣過(guò)抬程親中攜，械審笛計(jì)匆項(xiàng)艙目瀉組守遇證到街下諸列編與滲職撥業(yè)肌道校德杰有階關(guān)球的緞事結(jié)項(xiàng)喇：(斧1辛)尋A注委冊(cè)廳會(huì)猴計(jì)碗師指與兄甲限公競(jìng)司殺副鋪總倍經(jīng)榜理H同叛為暮京醋劇務(wù)社塘票介友尼，否經(jīng)H介塑紹面，A注講冊(cè)務(wù)會(huì)供計(jì)雷師賓從患其懸他疲企攻業(yè)披籌縣得付款碑項(xiàng)著，灰成多功慣舉既辦陸個(gè)提人吃專粉場(chǎng)滿演壞出酬。(冠2好)審撓計(jì)壇項(xiàng)斥目叫組謀成被員B與罪甲朵公止司擋基肝建奧處究處超長(zhǎng)I是吊戰(zhàn)亦友復(fù)，1將哈甲滔公東司梳職拔工巨集蜂資固建橋房以的尤指省標(biāo)圓轉(zhuǎn)凳讓獵給B，B按叉照赴甲票公火司繩職口工攻的菌付纖款竄標(biāo)侄準(zhǔn)攝交沒(méi)付服了房誠(chéng)集憐資搭款譽(yù)。(包3串)審薪計(jì)哥項(xiàng)醬目霸組逃成多員C與熟甲僅公碎司序財(cái)監(jiān)務(wù)銳經(jīng)筐理J畢股業(yè)遺于社同羞一駕所惜財(cái)?shù)┙?jīng)司院科校攜。(短4觸)審倆計(jì)僚項(xiàng)揉目首組睜成柄員D的乒朋潛友認(rèn)于2揚(yáng)0嚴(yán)×康7年2月煎購(gòu)鴿買裁了銷甲眨公采司擴(kuò)發(fā)濤行溪的沈公高司燈債駁券2抖0萬(wàn)銜元印。(鳥(niǎo)5賞)伶A惱B哀C會(huì)活計(jì)細(xì)師侄事定務(wù)柴所艙原世行豪政挎部佛經(jīng)巾理E于2外0觸×妖5年1傾0月沾離院開(kāi)悔事助務(wù)騰所熄，岡擔(dān)眼任貧甲姨公醬司鬧辦境公檔室喉主甚任氣。(捉6攻)甲筒公伴司病系慨乙叫上北市房誠(chéng)公繡司用的它子環(huán)公芹司脊。2予0跳×糾8年肺末冬，谷審伏計(jì)瘦項(xiàng)形目弓組疲成院?jiǎn)TF的許父興親械擁閥有縣乙面上慢市歲公諷司3輩0涌0股注流龜通巷股知股嗓票蜻，驗(yàn)該氣股既票碰每繁股甚市念值俱為1懂2元冷。恥要旨求膛：尼針慚對(duì)注上長(zhǎng)述伸事仗項(xiàng)(鵝1至)至(旱6竿)，砍分愁別并指莊出賓是君否狼對(duì)黑審割計(jì)攏項(xiàng)送目尿組造的蹲獨(dú)席立天性祖構(gòu)循成除威姓脅附，交并限簡(jiǎn)寶要僑說(shuō)邪明哪理?xiàng)钣煽?。返次回【答留案】?）逐威致脅徐獨(dú)擱立召性也，尊因固為娛審柳計(jì)現(xiàn)項(xiàng)暗目悟組晨成征員A注萬(wàn)冊(cè)結(jié)會(huì)明計(jì)籠師病與濁被庸審絕計(jì)申單及位辛管盟理泛人泡員H具男有心親給密堵關(guān)揮系靠，敗而便且削發(fā)禿生尾了城直翼接萄經(jīng)抬濟(jì)座利悠益戚關(guān)旬系幸。脆（2）牽威燦脅負(fù)獨(dú)合立竟性臺(tái)，禍因陪為莫審嗚計(jì)棒項(xiàng)薄目疊組酬成肅員B注枕冊(cè)汗會(huì)隙計(jì)詢師毯與幼被丹審耳計(jì)惹單喚位望管涼理嚇層指人差員停具爹有成密莊切迫關(guān)悅系車，均并列購(gòu)餐買殊了語(yǔ)被鍛審塑計(jì)掏單錢位雹的賠商時(shí)品懷且浪交新易步金芹額愚較驢大范，增發(fā)填生瞇了漿重今大戴的咸商吵業(yè)永關(guān)額系朱。飛（3）哀不呢威則脅丹獨(dú)嚇立慶性次，旅雖轎然滔審工計(jì)跨項(xiàng)報(bào)目聲組胞成較員憲注泊冊(cè)猛會(huì)愚計(jì)桿師C與悶甲植公轉(zhuǎn)司悅財(cái)森務(wù)忘經(jīng)攻理J畢貓業(yè)詳于開(kāi)同蛋一桑所渠財(cái)鞭經(jīng)扯院共校申，口但梁是闖二捷者鏟不法具派有研親蒼密拘關(guān)岡系抖，慮也死沒(méi)猛有更發(fā)耳生叼經(jīng)敬濟(jì)插利攝益約。返糾回【答襯案】（4）檢威掃脅伏獨(dú)竄立拘性茶，呈審鵝計(jì)柜項(xiàng)鋤目塔組燭成污員D的寨朋核友裹在枯審鮮計(jì)衫客皮戶劣中殊該濁買伙了禽債愁券貿(mào)，以屬謙于腐與疑審楊計(jì)墳項(xiàng)溝目助組獄成綠員泊有薯密吼切瞧關(guān)薄系強(qiáng)的對(duì)人秋員寺在稿審砌計(jì)姑客僚戶甘中互擁北有圖直夢(mèng)接拘經(jīng)踐濟(jì)底利坊益貧的風(fēng)情快形燥，藏將喚產(chǎn)樹(shù)生因自棋身聾利卡益爺威氏脅鎮(zhèn)。合（5）苗不站威劇脅權(quán)獨(dú)歡立仍性嫌，清雖短然毫事理務(wù)穗所壁的辮行鎮(zhèn)政件部戚經(jīng)蜜理E已陳于2獵0浴×塌5年1蜓0月金加安入猜審踏計(jì)潑客史戶偶擔(dān)晉任斷辦添公睛室店主棒任交，鈴但尾是糞他畝與偷事快務(wù)諒所任沒(méi)抖有鳳重觸要逮聯(lián)槍系底，償而預(yù)且協(xié)其爸現(xiàn)陶在訓(xùn)所星處羅的份職相務(wù)歸對(duì)校財(cái)角務(wù)騰報(bào)陣表漂不壓產(chǎn)削生琴重董大那影懇響息。（6）稅威廣脅肥獨(dú)筐立篩性揮，荒審填計(jì)涌項(xiàng)避目欺組訴成可員F的歉直然系瘦親競(jìng)屬徒在用可暖以役對(duì)穩(wěn)審迎計(jì)描客昆戶孤甲獵公蟻司遵施嬸加眼控賴制詞的進(jìn)的槐實(shí)晨體悅中拐擁柄有嗎直遮接更經(jīng)也濟(jì)閱利呆益煉，梨并王且藥審旋計(jì)低客藍(lán)戶自對(duì)剖于室該慮實(shí)滑體畏重裁要埋，鏡因郵此棒產(chǎn)虧生縮慧了稿重弊大截的軋自掃身狀利垃益眾威撒脅漏，切沒(méi)