采購(gòu)循環(huán)審計(jì)

第八章購(gòu)貨與付款循環(huán)的審計(jì)【職業(yè)能力目標(biāo)】

通過(guò)本情境學(xué)習(xí)，能夠識(shí)別購(gòu)貨與付款循環(huán)中的主要業(yè)務(wù)活動(dòng)；熟悉購(gòu)貨與付款循環(huán)的關(guān)鍵內(nèi)部控制，會(huì)對(duì)購(gòu)貨與付款循環(huán)進(jìn)行控制測(cè)試；能夠確定固定資產(chǎn)、應(yīng)付賬款的審計(jì)目標(biāo)，會(huì)對(duì)固定資產(chǎn)和應(yīng)付賬款實(shí)施實(shí)質(zhì)性程序；能夠熟練編制購(gòu)貨與付款循環(huán)審計(jì)工作底稿。第一節(jié)購(gòu)貨與付款循環(huán)特性

基本內(nèi)容購(gòu)貨與付款循環(huán)的交易種類(lèi)主要憑證和記錄對(duì)重要性、風(fēng)險(xiǎn)和審計(jì)策略的考慮【典型工作任務(wù)】1．了解購(gòu)貨與付款循環(huán)的主要業(yè)務(wù)活動(dòng)。2．熟悉購(gòu)貨與付款循環(huán)的內(nèi)部控制。3．對(duì)購(gòu)貨與付款循環(huán)進(jìn)行控制測(cè)試。4．確定固定資產(chǎn)、應(yīng)付賬款的審計(jì)目標(biāo)。5．對(duì)固定資產(chǎn)、應(yīng)付賬款實(shí)施實(shí)質(zhì)性程序。6．編制購(gòu)貨與付款循環(huán)的審計(jì)工作底稿。8臨.拿1賠采牢購(gòu)氏與閑付駁款餡循接環(huán)呼的顯控悄制滴測(cè)判試一轉(zhuǎn)、知采可購(gòu)域與喬付糊款出循詳環(huán)如涉寇及糞的縮慧主傍要哲活驅(qū)動(dòng)請(qǐng)購(gòu)商品和勞務(wù)編制訂購(gòu)單驗(yàn)收商品儲(chǔ)存已驗(yàn)收的商品確認(rèn)與記錄負(fù)債付款記錄支出編制付款憑單主要業(yè)務(wù)活動(dòng)憑證和記錄1、請(qǐng)購(gòu)商品和勞務(wù)請(qǐng)購(gòu)單2、編制訂購(gòu)單訂購(gòu)單3、驗(yàn)收商品驗(yàn)收單4、儲(chǔ)存已驗(yàn)收的商品倉(cāng)庫(kù)材料保管賬、入庫(kù)單5、編制付款憑單賣(mài)方發(fā)票、驗(yàn)收單、訂購(gòu)單、付款憑單6、確認(rèn)與記錄負(fù)債轉(zhuǎn)帳憑證、應(yīng)付賬款明細(xì)帳、賣(mài)方對(duì)賬單、存貨和資產(chǎn)明細(xì)賬7、付款銀行結(jié)算憑證、付款憑證8、記錄現(xiàn)金和銀行存款支付現(xiàn)金日記帳、銀行存款日記帳6P鞋a炕y侵m跡e嶄n卡t付翠款散憑綿單B儀i低l友l攻i皮n那g賣(mài)族方地發(fā)握票發(fā)票合同賬務(wù)處理銷(xiāo)阿售劉合牙同發(fā)討貨眉憑設(shè)證請(qǐng)裹購(gòu)抬單克訂麗購(gòu)習(xí)單現(xiàn)慘金銀音行應(yīng)勻付驗(yàn)早收牢入晴庫(kù)二溝、斧采腫購(gòu)與交訪易蕩的陸控范制勵(lì)測(cè)鎖試（鵝一今）品崗慎位凳分牌工版制辛度1蹲．第請(qǐng)毛購(gòu)村與岸審病批派；2仆．鏈詢隙價(jià)尊與挑確隆定壟供跪應(yīng)著商錢(qián)；3叼．巨采虧購(gòu)銷(xiāo)合綢同喘的愚訂順立旅與蘿審放計(jì)因；4銳．歡采血購(gòu)茶與圣驗(yàn)詠收豬；5戲．捕采詳購(gòu)父、租驗(yàn)亂收管與百相厭關(guān)躍會(huì)吳計(jì)推記刷錄托；6澆．姨付此款兔審伐批眉與階付湯款蘆執(zhí)眠行座；（兼二貸）春內(nèi)詢部煮審妻查分程腰序（論三楚）療其己他答方弊面糊的蔑控冊(cè)制吳和寬測(cè)饅試三室、查固皺定伍資沫產(chǎn)踢的孟內(nèi)且部器控是制固紗定棒資質(zhì)產(chǎn)雄的極預(yù)艙算令制丑度授府權(quán)虜批檢準(zhǔn)重制隸度賬瓦簿蹲記企錄觸制搖度職掉責(zé)咸分磁工營(yíng)制摧度資兄本贈(zèng)性嫂支萌出嘩和孫收景益不性諒支腎出焦的全區(qū)珍分次制紡度固奪定贏資狂產(chǎn)蕉的歌處辭置奏制帳度固趴定樂(lè)資經(jīng)產(chǎn)協(xié)的促定挺期捎盤(pán)殖點(diǎn)置制不度固恭定搞資購(gòu)產(chǎn)引的販維惜護(hù)走保您養(yǎng)弄制悅度第志二擔(dān)節(jié)奏應(yīng)趙付扎賬遭款格審戒計(jì)基奇本梅內(nèi)逐容應(yīng)草付導(dǎo)賬繳款礦的威審廢計(jì)喊目追標(biāo)應(yīng)勾付逝賬笑款橫的惜實(shí)臥質(zhì)翅性敢程慶序一教、師應(yīng)糟付鎖賬只款發(fā)的蹲審爪計(jì)灰目刮標(biāo)(撫1備)梳確今定障應(yīng)閃付澇賬查款脹的僻發(fā)晝生縫和叮償只還侵記謊錄隨是托否仆完遲整蘭；(欄2續(xù))刑確灶定構(gòu)應(yīng)壞付連賬抖款禮期澤末刊余近額錢(qián)是丟否銳正氧確鋒；(堵3抄)余確越定紡應(yīng)否付痕賬倍款臺(tái)在攻會(huì)絞計(jì)古報(bào)語(yǔ)表怖上柔的柳披嗚露激是宵否養(yǎng)恰挑當(dāng)項(xiàng)。二喜、甚應(yīng)里付崗賬蹄款鼠的鴨重旋要否實(shí)近質(zhì)榮性鋼測(cè)堆試姨程戚序1姨.碗獲響取硬或勺編馳制撿應(yīng)推付峰賬柱款悠明韻細(xì)請(qǐng)表紹，桃復(fù)脆核卵加床計(jì)磚正些確勾，合并兇與飽報(bào)播表戚數(shù)比、搖總鄙賬毯數(shù)忌和梯明者細(xì)攪賬亂合拳計(jì)墨數(shù)累核伙對(duì)熱是披否盯相母符冬。根魂據(jù)炊被鐵審組計(jì)抵單寨位賊實(shí)牌際廣情鵝況必，急選辟擇上以狐下倒方秋法杰對(duì)暗應(yīng)招付汽賬怨款匠進(jìn)障行扛分柄析器性晌復(fù)慈核該：(辟1歡)召對(duì)鉛本雷期殺期墾末彩應(yīng)濱付級(jí)賬漆款扎余景額趕與惰上趙期棋期朵末禿余奴額蜻進(jìn)攻行笛比本較獻(xiàn)，仆分喬析堡其迅波館動(dòng)梨原鴉因坊；(蓄2令)跳分舊析縱長(zhǎng)嫂期抗掛檢賬叉的齡應(yīng)償付族賬僅款也，廉要億求寺被債審駐計(jì)侄單艇位沖做聽(tīng)出制解努釋由，導(dǎo)判個(gè)斷濫被仇審黑計(jì)糠單包位熱是擺否腳缺真乏廳償狹債裕能坐力輪或脫利踩用評(píng)應(yīng)覆付選賬傳款轎隱耍瞞授利淡潤(rùn)之；(姻3撓)柳計(jì)脊算笑應(yīng)噴付咐賬健款勺對(duì)慣存豈貨旁的鞭比沃率易、愉應(yīng)猴付券賬鳳款裳對(duì)梯流鬧動(dòng)勝負(fù)稻債蠶的分比繁率育，替并誕與院以瞧前語(yǔ)期膀間取對(duì)臟比晶分畜析損，伯評(píng)導(dǎo)價(jià)臣應(yīng)錫付程賬級(jí)款采整寸體師的掩合惕理等性木；(醒4準(zhǔn))殲根率據(jù)舅存迷貨鎮(zhèn)、縣主窩營(yíng)霞業(yè)劇務(wù)脂收墻入展和椅主巨營(yíng)獸業(yè)犧務(wù)釋成事本科的診增嚴(yán)減兄變第動(dòng)滔幅匯度襪，繩判忍斷餐應(yīng)直付睛賬驕款房誠(chéng)增恰減咸變絡(luò)動(dòng)掏的蟻合香理鐮性細(xì)。2努.恨函爽證訂應(yīng)奸付饒賬醬款一稀般鐘情廣況笛下查，破應(yīng)區(qū)付旁賬階款勸不受需進(jìn)要穩(wěn)函跡證幼，役但剖如芹果窮控?zé)熤扑腼L(fēng)薪險(xiǎn)貍較竊高浙，獨(dú)某集應(yīng)孕付罵賬嬌款搖明膊細(xì)業(yè)賬雅戶舞金部額評(píng)較舒大里或砌被危審零計(jì)桶單村位拋處革于用財(cái)修務(wù)手困乎難吐階雹段盜，腔則粉應(yīng)割進(jìn)鼓行覽應(yīng)扒付趣賬裁款誓的血函競(jìng)證紀(jì)。進(jìn)柿行房誠(chéng)函餅證妥時(shí)付，包注溝冊(cè)塞會(huì)傾計(jì)疤師林應(yīng)描選醬擇堪較連大刷金疑額臘的鋒債脈權(quán)垮人遵，鬧以跪及贈(zèng)那住些她在超資亞產(chǎn)糾負(fù)斬債由表核日膨金石額見(jiàn)不抵大胖、吐甚扣至薯為蹄零版，霞但旺為殘企眾業(yè)需重濾要踐供罵貨府人珠的烏債按權(quán)怎人也，脊作窮為然函煌證瘡對(duì)敬象追。各函帳證匆最暮好械采級(jí)用立肯承定域形基式恒，耐并柴具怪體叛說(shuō)狡明用應(yīng)應(yīng)付碰金撥額席。對(duì)用未恒回渴函孤的趁，遍應(yīng)煮考辜慮碌是間否前再假次山函巴證英。融如熄果涌存妻在豬末傻回豆函較的渴重帝大憐項(xiàng)鋸目掌，蘿注切冊(cè)抱會(huì)榨計(jì)第師造應(yīng)島采卵用日替勒代漁審撓計(jì)歸程撈序恰。吃比守如拼，耀可貍以紙檢酷查腦決艇算螞日柔后印應(yīng)藍(lán)付蜜賬虧款粱明昆細(xì)墨賬膨及仔現(xiàn)溉金墨和鈴銀上行劑存椒款隊(duì)日演記員賬嘉，福核消實(shí)拆其檢是薦否兼已占支襯付釘，罰同揪時(shí)鄭檢鬼查城該價(jià)筆亭債怪務(wù)蘋(píng)的少相惠關(guān)備憑嘩證饑資蝦料雪，興核莫實(shí)趙交晃易粥事財(cái)項(xiàng)凝的貪真靜實(shí)捐性譽(yù)。例乓題太:版某姥注鎖冊(cè)拌會(huì)袖計(jì)株師教正垃在仁對(duì)快H焰公率司庸的次應(yīng)賊付認(rèn)帳催款弱項(xiàng)既目互進(jìn)怨行捐審且計(jì)跨。桑根嗓據(jù)扭需盾要鹽，羞該塞注趁冊(cè)鉛會(huì)勁計(jì)閃師殖決釋定瘋對(duì)孫H叛公勢(shì)司低下坦列碼四么個(gè)球明根細(xì)抽帳噴戶宅中退的太兩目個(gè)共進(jìn)餃行跌函胃證膀：應(yīng)斯付侵賬臥款俗年本末蒸余捕額淹（茄元聯(lián)）遭本草年成度窄進(jìn)悉貨妹總榴額苗（高元甘）A她公昂司噴3懼2凳6金5壯0粘5獲6必1習(xí)0管0B坑公門(mén)司祝1犧8堵8元0絨0嫌0境0C逃公離司景7濤5粗0鴨0須0成8當(dāng)5拉0靈0岸0D渴公美司沿1畝8半9仇0額0錫0例2堡0紗3泳2心0漢0題0試跑問(wèn)微：另(蹦1織)軟該鞋注鋸冊(cè)欺會(huì)賽計(jì)真師鳴應(yīng)固選們擇擦哪岔兩鍵位煮供厚貨組人掘進(jìn)雅行健函攔證錢(qián)?瓣為佩什晌么增?(順2骨)澡假盜定絕上膏述礦四飽家怠公芳司壺均訓(xùn)為陜H滑公惹司醋的削購(gòu)紗貨碗人妨，暑上般表欣中告后俯兩慶欄嶼分貨別糾是演應(yīng)民收撇帳蹄款苦年咸末咐余魚(yú)額鬧和亞本捆年震銷(xiāo)騎貨鳥(niǎo)總肆額揭，糧該異注各冊(cè)牲會(huì)鎖計(jì)暮師權(quán)應(yīng)寫(xiě)選從擇此哪督兩永家象公糾司腫進(jìn)棕行顏函畝證借?刑為扇什百么犯?(嚼1還)央該足注袖冊(cè)寶會(huì)騰計(jì)構(gòu)師默應(yīng)慎選瘋擇傻B鴨公困司耗和設(shè)D夕司溜進(jìn)或行允應(yīng)待付局帳蘋(píng)款結(jié)余君額賞的碗函駝證音。皺因免為濫函學(xué)證務(wù)客蓄戶僻的臘應(yīng)憲付待帳矩款醬，讓?xiě)?yīng)派選要擇車(chē)那優(yōu)些軍可有能底存菌在企較碧大脫余寺額派而救并障非美在撞會(huì)睛計(jì)祝決咸算筋日廁有槳較傾大畏余侵額腫的曉債乖權(quán)豎人閘。絮函全證盲的搭目雹的潔在此于唉查章實(shí)毛有童無(wú)殃未詠入各帳識(shí)負(fù)珠債向，丑而局不烈在膠驗(yàn)?zāi)圩C奏具宋有農(nóng)較魯大澤年排末職余漁額噴的拉債戚務(wù)獄。蜂本醋年死度膀H毛公攀司銳從岔B短、弦D瞧家跪公飲司擠采充購(gòu)精了扭大穿量世商照品超，塞存餡在訊漏換記兇負(fù)寺債柏業(yè)慕務(wù)翼的呈可劍能搭性絮更評(píng)大礦。(店2專(zhuān))耗該國(guó)注奔冊(cè)椅會(huì)狹計(jì)飛師夏應(yīng)劣選糞擇刮C及、端D惜家沫公抵司穩(wěn)作娃為說(shuō)應(yīng)萌收遼帳兄款何的含函隙證形對(duì)冊(cè)象言。宣因按為圖函伯證肯應(yīng)強(qiáng)收義帳艷款互的替目賤的纏，蜘在鼠于程驗(yàn)第證軟各代期攀末耽余結(jié)額際的戚準(zhǔn)專(zhuān)確察性載，燦防漫止勁客付戶竿高恥計(jì)憐應(yīng)斷收鳳帳梅款皆，永夸宵大們資章產(chǎn)愉。究C仿、節(jié)D癥家堪公塊司猶在宣會(huì)酷計(jì)嬸決批算庭日笛欠連客婆戶廁貨擔(dān)款蔥最耕多軋，但高嫩估狂的辟風(fēng)順險(xiǎn)關(guān)因溉而母更別大堅(jiān)。3旅.味查需找欠未他入窮賬負(fù)的徒應(yīng)掌付坦賬首款環(huán)。為君了榴防賀止裁企艷業(yè)劣低哲估熱負(fù)鵝債映，卵注孟冊(cè)芹會(huì)箭計(jì)胖師制應(yīng)匙檢止查亭被虎審家計(jì)囑單屆位體有別無(wú)望故修意傳漏賀記贈(zèng)應(yīng)鏈付丙賬中款殃行保為鄭。4暗.易檢染查內(nèi)應(yīng)環(huán)付耐賬盈款圓是姥否圖存足在糊借傷方慎余弱額刃。礙如糞有邪，共應(yīng)養(yǎng)查蛾明副原坡因翠，償必株要賊時(shí)形建截議讀被攀審懶計(jì)族單候位察作穗重雄分茄類(lèi)題調(diào)耍整杜。結(jié)息合燦預(yù)葡付襲賬旋款北的餃明普細(xì)映余邁額醬，鋤查鋸明遭有鞭否絲式在盲應(yīng)患付昨賬猜款椅和楊預(yù)踐付車(chē)賬漫款充兩皇面甘同事時(shí)歡掛呀賬摘的變項(xiàng)績(jī)目宴；揮結(jié)吼合迫其緒他議應(yīng)吸付厚款牢的偏明泛細(xì)態(tài)余潔額研，腹查蜜明仍有混無(wú)禁不楚屬跪于狗應(yīng)貼付懼賬績(jī)款綁的逝其揮他適應(yīng)條付解款辨。寶如地有但，襖應(yīng)碑作無(wú)出增記乖錄檔，抵必賽要且時(shí)獸，頓建煙議片被沖審凈計(jì)價(jià)單俘位六作剃重鋸分狂類(lèi)稼調(diào)信整笑或纖會(huì)測(cè)計(jì)襲誤薯差馬調(diào)蠻整勁。檢山查泥應(yīng)兵付烏賬鹿款港長(zhǎng)悄期黨掛舒賬蜜的減原獨(dú)因奔，餃作嗓出唇記葉錄斧，件注揮意氣其畏是植否硬可雹能皺無(wú)暴需千支番付恨。嘗對(duì)物確由實(shí)龍無(wú)六法找支焦付鹽的擇應(yīng)落付碎賬戶款東是纏否狐按棚規(guī)為定淚轉(zhuǎn)丙入什了坑資啊本趟公卸積懸項(xiàng)澆目拿，點(diǎn)相決關(guān)漢依跪據(jù)澇及斯審灶批顯手知續(xù)參是狂否厘完誰(shuí)備插。檢診查盛帶撿有鬼現(xiàn)懷金然折尊扣目的閣應(yīng)遣付下賬抽款隔是殊否偶按用發(fā)祖票天上親記拔載夢(mèng)的乖全欲部得應(yīng)決付趴金明額懷入句賬豈，你待除實(shí)崗際邪獲艇得協(xié)現(xiàn)源金獻(xiàn)折寶扣椅時(shí)圓再詞沖巡壽減遭財(cái)恩務(wù)搶費(fèi)誰(shuí)用己項(xiàng)緊目隨。被柱審衛(wèi)計(jì)匠單黑位講與堪債企權(quán)毫人呼進(jìn)巾行西債摸務(wù)料重購(gòu)組磨的提，莖結(jié)份合跟債珍務(wù)同重光組口事承項(xiàng)燭的四專(zhuān)英項(xiàng)逃審糊計(jì)等，登檢務(wù)查掉有煮關(guān)除的息會(huì)退計(jì)膊處巖理機(jī)是蹈否表正闖確斃。關(guān)體注菜是拌否晝存準(zhǔn)在垮應(yīng)先付仁關(guān)輩聯(lián)流方熟賬伙款宗。嚼若稱有場(chǎng)，配應(yīng)昌通晃過(guò)嘗了犁解授關(guān)捆聯(lián)品交產(chǎn)易既事討項(xiàng)層目允的聞、熱價(jià)添格受和愛(ài)條竊件允，揚(yáng)檢冶查拉采薪購(gòu)付合炊同頌等運(yùn)方搶法孟確真認(rèn)計(jì)該扣應(yīng)瞧付綠賬罩款門(mén)的刮合勸法捐性扣和謙合侍理付性杯；填通磨過(guò)免向甲關(guān)把聯(lián)敬方廚或枯其嬌他士注紗冊(cè)切會(huì)脆計(jì)貪師玩查丑詢購(gòu)及皂函禍證顏等烏方產(chǎn)法平，隨以梢確貓認(rèn)己交匪易額的演真應(yīng)實(shí)碧性勵(lì)。對(duì)舒于里用雄非震記迅賬稻本癥位襪幣貪結(jié)紫算企的音應(yīng)儉付桶賬槳款戒，暢檢早查負(fù)其叼采施用殲的踩折依算謎匯男率鐘是箱否巨正襖確龜。驗(yàn)汁明襲應(yīng)襪付樹(shù)賬后款晃在餡資勒產(chǎn)彈負(fù)顧債燒表想上效的偉披鵝露剪是淘否存恰產(chǎn)當(dāng)愿。第膏三愈節(jié)懸固奮定煌資葡產(chǎn)疏和沉累澡計(jì)機(jī)折旬舊口審斑計(jì)基還本市內(nèi)括容固鮮定礎(chǔ)資謀產(chǎn)級(jí)審煮計(jì)累商計(jì)約折厚舊宇審變計(jì)一星、長(zhǎng)固肝定應(yīng)資廚產(chǎn)寺審抓計(jì)(淹—之)草固命定山資想產(chǎn)煙的燙審撐計(jì)抹目巨標(biāo)1雀.蜘確放定旅固捏定紫資辟產(chǎn)姜是返否枕存旋在技；2扁.前確架定拐固遼定撐資減產(chǎn)屋是劇否柱歸陣被縣審鴨計(jì)團(tuán)單診位聞所鍋有繪；3填.腎確賞定汽固義定癥資靠產(chǎn)刷增坑減飄變關(guān)動(dòng)好的偽記刻錄包是塌否拒完簽整頓；4膜.瓶確連定栗固兵定臭資踏產(chǎn)薄的上計(jì)較價(jià)睬是船否稿恰絞當(dāng)似；5擦.疫確溜定著固喂定逆資物產(chǎn)摧的期期允末開(kāi)余漲額濁是梨否澆正慈確忙；6波.餃確揚(yáng)定牛固違定刻資場(chǎng)產(chǎn)啞在位會(huì)俯計(jì)栽報(bào)洪表積上痰的煌披艘露朱是誦否湊恰抄當(dāng)污。(仗二鉆)族固尤定研資舅產(chǎn)雁的晝重樓要顏實(shí)悼質(zhì)邁性納測(cè)岸試餐程閱序1勝．刊獲狗取夜或傅編捉制業(yè)固開(kāi)定悄資棟產(chǎn)澤及爬累皇計(jì)鐮折汁舊掩分工類(lèi)張匯臟總驚表客,陵檢桑查算固籮定獅資長(zhǎng)產(chǎn)候的軟分栗類(lèi)暴是澤否細(xì)正姨確抗，午復(fù)煤核橡加線計(jì)籌正落確壯，梳并取與屋報(bào)峽表覺(jué)數(shù)湖、噸總售賬既數(shù)文和拖明輩細(xì)說(shuō)賬濕合肺計(jì)面數(shù)皆核紗對(duì)洽是棟否弱相丙符皇。2欣．團(tuán)分收析著程舉序(呀1柏)柴計(jì)李提唐固蘆定浩資懇產(chǎn)綠原辱值歉與艱本米期壯產(chǎn)紐奉品胖產(chǎn)餅量兵的幼比黎率污，矮并易與選以督前飽期適間召比獻(xiàn)較踐，魔可閃能顏發(fā)委現(xiàn)炒閑沸置窯固快定安資理產(chǎn)船或映已駝減主少哨固診定枝資部產(chǎn)亭未馬在半賬令戶轟上舒注溉銷(xiāo)岸的立問(wèn)寫(xiě)題巖。(餡2烈)寫(xiě)計(jì)譯提機(jī)本復(fù)期計(jì)計(jì)公提戴折梁舊揚(yáng)額粗與惱固膨定激資恭產(chǎn)街總置成屬本驕的河比頁(yè)率輕，駝將早此懼比戶率連同爽同好上釋期堆比瘡較連。畢旨天在傷發(fā)莫現(xiàn)煤本宗期灑折叮舊蜘額匆計(jì)令算兇上浙的靜錯(cuò)箱誤肥。(進(jìn)3釋)鑄計(jì)脖算孩累忽計(jì)敢折枝舊引與畝固補(bǔ)定宣資午產(chǎn)日總殿成翻本研的漆比尾率世，饅將答此咸比枯率表同烈上節(jié)期她比接較言，惜旨卡在系發(fā)奇現(xiàn)神累異計(jì)站折內(nèi)舊鵝計(jì)剛算軌上竹的和錯(cuò)郵誤捷。(荷4盆)索比袋較砍本縫期萬(wàn)各倡月除之純間瘦。汪本健期大與何以熊前剛各挨期條之示間巖的健修倡理碗及許維慕護(hù)蠅費(fèi)肢用林，罩旨雙在黑發(fā)凍現(xiàn)拘資虎本卵性幕支倆出紛和杏收腹益礦性貧支偷出雕可為能捷存喪在勻的壞錯(cuò)域誤銀。(甚5售)螺比童較備本責(zé)期刻與燦以血前是各滿期娘的養(yǎng)固墊定傭資曉產(chǎn)蜜增培加敘和掌減慈少僵。姜由妹于幣被用審編計(jì)濾單狂位耀的各生滔產(chǎn)吃經(jīng)感營(yíng)沿情劇況放在玩不恐?jǐn)嗨]地隔變辮化騰，里各逝期多之親間熔固限定殃資燈產(chǎn)賣(mài)增寨加將和停減罰少收的絕數(shù)廚額靈可面能侮相之差合很層大籍。爛注涌?jī)?cè)毛會(huì)栗計(jì)觀師臟應(yīng)民當(dāng)尺深撒入縫分厲析間其緣瑞差碰異損，摧并畏根黑據(jù)稅被糞審靠計(jì)腦單團(tuán)位嗽以趴往渡和叛今這后藏的齒生贈(zèng)產(chǎn)欲經(jīng)翠營(yíng)恐趨畜勢(shì)楚，滔判滋斷役差姨異極產(chǎn)稠生捕的程原憐因摘是患否釀合斜理眉。(痕6粘)若分世析桶固針定仰資趕產(chǎn)講的幣構(gòu)粘成辨及槐其石增央減周變添動(dòng)軟情免況覆，菊與毀在獲建覽工龍程翻、漫現(xiàn)鄙金向流拼量夫表錢(qián)、發(fā)生明產(chǎn)飽能持力側(cè)等畜相廢關(guān)砌信恢息兼交牽叉飲復(fù)館核月，建檢黨查倡固固定澡資策產(chǎn)診相賀關(guān)煌金粥額份的幕合顫理匙性武和沈準(zhǔn)沾確淋性夫。(宴7屈)辛除耐以晉上奔的舒比棟率啊外托，弦固忽定球資統(tǒng)產(chǎn)齊分孝析站性擋程挎序握還睡可獻(xiàn)運(yùn)椒用錢(qián)如割下紹財(cái)罷務(wù)闊比煤率鳳:船見(jiàn)喝書(shū)繳3亞4豎73井．宜檢博查賓固夠定賓資疊產(chǎn)非的嘉增催加耐。如貧果碌是廣建痰工鐘程善轉(zhuǎn)閱入瓶的讀固裹定經(jīng)資惑產(chǎn)閘，孟應(yīng)敏檢念查蹦竣農(nóng)工豆決搭算鴿、閥驗(yàn)朱收喪和木移墊交勁報(bào)貸告兔是杏否撒正突確牙，纖與泛在僅建節(jié)工倘程巧相粱關(guān)敗的遞記克錄掠是愈否榨核堡對(duì)衣相達(dá)符至，諸借撥款怖費(fèi)禽用蒼資蒸本第化陷金雹額斤是養(yǎng)否歲恰每當(dāng)貫；對(duì)帶已縮慧經(jīng)萬(wàn)在生用濫或姑已狀經(jīng)建達(dá)欠到棉預(yù)脾定搞可軋使傘用戴狀錢(qián)態(tài)避但姓尚周未管辦林理勵(lì)竣氧工炒決苦算尼的粱固襪定匆資壓產(chǎn)李，盼檢本查賤其欺是焦否治已紛經(jīng)簡(jiǎn)暫蓮估礎(chǔ)入趣賬銀，堪并底按攜規(guī)況定驚計(jì)涼提侮折毅舊績(jī)；良竣捎工經(jīng)決走算構(gòu)完恩成屠后輩，差是犧否攔及歌時(shí)娃調(diào)果整廚；如碗果崗是梅投役資萬(wàn)者睬投贏入址的肝固達(dá)定掏資底產(chǎn)韻，什應(yīng)有檢碑查葬其剛?cè)胩曩~悲價(jià)模值多與摟投獵資跪合灶同箭中楚關(guān)逢于蛾固策定耽資午產(chǎn)駝作鼠價(jià)普的品規(guī)廳定派是瞎否營(yíng)一多致肆，紡須世經(jīng)黎評(píng)碗估職確俗認(rèn)處的愛(ài)是爆否佛有屠評(píng)征估梢報(bào)蝦告艘并服經(jīng)停國(guó)璃有朽資晉產(chǎn)狐管拆理必部呢門(mén)砍等年確改認(rèn)脅；寄固債定都資包產(chǎn)淋交拆接砍手容續(xù)暮是宗否飯齊販全濟(jì)；如緒果未是殺因磚債瞧務(wù)師人鈴抵賓債鞋而即獲考得欲的啊固濟(jì)定鞠資洗產(chǎn)最，亡應(yīng)優(yōu)檢摔查糟產(chǎn)倘權(quán)想過(guò)耍戶種手熔續(xù)陳是遇否乘齊凡備撫，胞固運(yùn)定擇資統(tǒng)產(chǎn)陜計(jì)下價(jià)辦及丸確項(xiàng)認(rèn)旁的色損鋒益療是仍否炒符嗓合糖相勇關(guān)古會(huì)岸計(jì)汪制添度掉的材規(guī)當(dāng)定媽。4孩．槍檢杜查烤固片定扛資垮產(chǎn)菜的寨減郊少減弦少柳的寬固純定默資曠產(chǎn)謹(jǐn)未醒及船時(shí)狗入均帳沃，屑會(huì)洲造觀成拌虛待增返資差產(chǎn)議的路結(jié)俘果砌。欲其技審型計(jì)古要少點(diǎn)沖如舊下販：(呼1須)歐檢著查鑄減攻少亞固角定竟資突產(chǎn)琴的林授畏權(quán)慈批逢準(zhǔn)嗎文勵(lì)件躺。(紅2庫(kù))采檢杠查蚊因息不涼同冠原欲因駱減推少鏡固器定瘦資予產(chǎn)郊的咳會(huì)仙計(jì)形處匙理灘是駁否店符李合用有棕關(guān)秩規(guī)做定雪，鉗驗(yàn)毛證漲其橡數(shù)段額鹿計(jì)天算欲的逢準(zhǔn)丹確贊性霧。(綁3扎)窗結(jié)邪合熱投倆資束性摩房趣地滑產(chǎn)動(dòng)、估固眠定劇資瓜產(chǎn)臉清田理榆和戒待厲處齡理給財(cái)男產(chǎn)懲損狂溢冠—族—暈待抱處幸理預(yù)固趕定黨資眨產(chǎn)殃損柳溢易科滔目句審昌查鋪固皂定毀資忽產(chǎn)霉賬明面乞轉(zhuǎn)領(lǐng)銷(xiāo)擴(kuò)額囑是跡否陸正碼確攜。(櫻4倆)漁檢喬查序是筑否椒存拆在暮未事作旋會(huì)震計(jì)毛記同錄晚的利固令定糟資注產(chǎn)艦減歪少孝業(yè)燙務(wù)秒：臂①欺復(fù)嘗核窩本商期丟是銅否團(tuán)有婚增決加只的盞固魂定馬資事產(chǎn)茫替某換嘆了辜原覺(jué)有葵固派定陡資尋產(chǎn)猾。醫(yī)②保分四析聚營(yíng)詞業(yè)械外廊收惰支亂等血賬律戶奮，賽查桐明綢有爹無(wú)殊處導(dǎo)置攤固末定師資炕產(chǎn)卡所煙帶踢來(lái)劉的的收毒支絲式。唱③柳若芹某庫(kù)種也產(chǎn)俊品潤(rùn)因愛(ài)故杠停面產(chǎn)貼，軟追臉查緊其擺專(zhuān)渡用訊生食產(chǎn)俊設(shè)習(xí)備誓等字的臥處萍理壓情掠況港。屈④玻向蹤蝶被扣審拐計(jì)尿單假位扁的野固庫(kù)定功資鍬產(chǎn)田管記理霸部敗門(mén)貓查偵詢移本怕期賠有抗無(wú)等未嫂作懇會(huì)鄙計(jì)詢記約錄施的動(dòng)固洗定嶼資英產(chǎn)冤減楊少設(shè)業(yè)刪務(wù)態(tài)。5太．件檢淘查燙固麥定沈資拔產(chǎn)件的盈所盼有館權(quán)采道購(gòu)商發(fā)葡票零、孩購(gòu)汽貨客合曬同趨、鑒融斃資態(tài)租氧賃臉合紀(jì)同麗、箱產(chǎn)嘗權(quán)立證哭明球、頸財(cái)禽產(chǎn)袍稅獲單遺、挖保劇險(xiǎn)杯單紙等夕書(shū)怒面迫文烏件罰以隸及聯(lián)汽蚊車(chē)妄等靠運(yùn)皂輸陵設(shè)膽備例的萌有湖關(guān)究運(yùn)鉤營(yíng)畢證柏件簽都余是才分嚴(yán)別綁證石明摘不皮同完來(lái)驚源愧或督性役質(zhì)柿的蒸固仇定遵資繞產(chǎn)園所植有柿權(quán)巖的宏重師要事憑山據(jù)我。6馳．界對(duì)孕購(gòu)竄入滴的醉固秧定姿資剩產(chǎn)宴進(jìn)輕行殺實(shí)仰地脈觀成察以屆固浸定緞資擁產(chǎn)霞明激細(xì)送分笛類(lèi)記賬您為滅起騰點(diǎn)饒實(shí)遣施倉(cāng)實(shí)物地鈔觀恢察交審絮計(jì)熄程陰序垮，刊進(jìn)兇行征實(shí)刷地薯追烘查脾，以違實(shí)痛地球?yàn)樗破鸢狐c(diǎn)居，聽(tīng)追凈查蠅至吐固服定太資炭產(chǎn)昌明反細(xì)青分出類(lèi)省賬魂，星以葛獲獸取答實(shí)冬際怎存啞在伐的稼固澆定營(yíng)資朱產(chǎn)哈均舅已逗入俗賬多的肺證歲據(jù)團(tuán)。7麗．圍檢甘查余固目定露資岡產(chǎn)份的喉租昨賃8持．蹈調(diào)裳查陳未焰使貪用吊和惱不柔需腦用霞的蠟固資定勸資韻產(chǎn)9門(mén)．加檢塘查慰因瓜清矛產(chǎn)捆核伸資描、懶資許產(chǎn)喘評(píng)士估嫩調(diào)窯整涂的吳固土定梯資側(cè)產(chǎn)錫，副取輪得啄有首關(guān)先清郵產(chǎn)狐核諷資維報(bào)杜告借、對(duì)資建產(chǎn)錦評(píng)崖估肆報(bào)乒告府，播檢敞查靈其鉛會(huì)套計(jì)沾處律理杠是影否廟正圈確爹。1獻(xiàn)0都．沖結(jié)花合勺對(duì)絮銀建行飛借惡款宇等哥的棒審畝計(jì)撈，領(lǐng)檢釀查香固犯定主資僑產(chǎn)剛是剝否潛存旺在育重慕大豎的運(yùn)抵迎押變、旅擔(dān)振保頓情擇況嚇，脅如鐘存奔在熄，填應(yīng)良取城證修、承記旅錄疊，耕并役提仙請(qǐng)猜被淺審秀計(jì)剩單兆位蠢作諷必峰要艇披然露令。1堤1逢．青檢搜查土固已定賴資扇產(chǎn)叫是趁否望已圖在和資吩產(chǎn)麻負(fù)窮債那表廁上化適腐當(dāng)盤(pán)披孩露充。討檢遲查蹈固順定司資盒產(chǎn)釣的篇購(gòu)鐮置和情異況迷，躬注森意敞是叫否島存丟在廟與車(chē)資振本土性智支盒出蔬有輕關(guān)槐的世財(cái)襯務(wù)惡承恒諾焰，投必榮要撫時(shí)哄，弓提瘋請(qǐng)逮被漏審償計(jì)賠單淘位爆作色適得當(dāng)奶披胖露閘。二盆、需累燭計(jì)族折筐舊宗審屆計(jì)(殘一旋)雹累材計(jì)漢折信舊攔的雨審舞計(jì)犬目器標(biāo)1匆.癥確污定驕折森舊及政帽策踢和魂方饑法捎是含否壓符任合浩《莖企辛業(yè)擊會(huì)則計(jì)醋制秒度宿》巷的滴規(guī)肺定脖，娛是言否禿一眼貫夏遵漢循料；2等.鑒確浪定矮累制計(jì)頑折臣舊梨增趟減胳變懸動(dòng)套的欣記橡錄佩是芝否吐完飽整簡(jiǎn)；3妹.臟確端定招折導(dǎo)舊奪費(fèi)礦用蟻的長(zhǎng)計(jì)介算奏、匆分聞攤鹿是順?lè)衿嬲_迷、攏合影理厭和箭一被貫鵲；4哲.冬確面定篇累且計(jì)麗折閉舊穴的津期震末翅余饅額磨是壓否柿正犬確毅；5榆.扇確哲定蛾累肢計(jì)片折未舊頂在幻玉會(huì)囑計(jì)框報(bào)塘表津上傷的趕披禮露岡是勁否西恰窮當(dāng)瘡。(沈二良)賊累固計(jì)家折絲式舊飲的勺重總要號(hào)實(shí)腹質(zhì)抵性繼測(cè)煎試鐮程為序1約．繭獲膏取旨或刺編脖制凈固筍定湯資將產(chǎn)肌及長(zhǎng)累被計(jì)股折讓舊竟分耕類(lèi)霜匯績(jī)總閑表破，猜復(fù)車(chē)核頁(yè)加烏計(jì)毀正推確斤，赤并狗與漏報(bào)座表至數(shù)苦、老總猛賬健數(shù)雹和瓦明負(fù)細(xì)項(xiàng)賬甘合用計(jì)繳數(shù)葬核帽對(duì)趁相缺符惜。2佩．賺檢沾查擋被哈審恒計(jì)廣單憤位欣制挖定暗的杯折潮舊示政芹策待和牙方顏法尖是神否俱符撲合社《凳企迫業(yè)威會(huì)頸計(jì)塘制枕度席》出的賣(mài)規(guī)勒定館，榨確吧定簽其漢所另采抖用辜的鋒折敲舊貨方睡法圍能任否天在趙固最定舍資療產(chǎn)綠使鋸用斜年縱限臟內(nèi)磚合扒理元分聯(lián)攤喬其皇成粗本槍?zhuān)厩伴喓髿炂谙x(chóng)是鏡否借一舞致錘，磁預(yù)綠計(jì)毯使而用酸壽石命存和張預(yù)著計(jì)房誠(chéng)凈穿殘每值曾是挨否鋪合川理缺。3喜．掘根親據(jù)遍情征況連，獻(xiàn)選物擇堂以排下陽(yáng)方電法舍對(duì)堂累虧計(jì)極折匯舊逮執(zhí)支行點(diǎn)分優(yōu)析缺程架序堅(jiān)：(款1厲)毅對(duì)屈折盡舊監(jiān)計(jì)帥提布的轉(zhuǎn)總挨體延合舉理晉性佛進(jìn)際行傷復(fù)半核茅，啟是火測(cè)戚試傾折柱舊辱正樓確紫與罷否訊的省一音個(gè)側(cè)有緒效諒辦霜法挎。(勒2鈔)收計(jì)哭算個(gè)本后期贏計(jì)壩提背折矩舊陜額齡占色固芳定究資負(fù)產(chǎn)討原冒值玩的散比館率油，忍并巴與夏上藏期岡比暫較往，幸分黎析若本物期吐折術(shù)舊窄計(jì)衫提揉額晝的否合丈理謊性列和構(gòu)準(zhǔn)葡確類(lèi)性檢。(譽(yù)3逗)呆計(jì)陶算極累薪計(jì)旅折亡舊擾占蒙固趟定毫資牽產(chǎn)漏原喘值兔的似比東率錦，脈評(píng)使估吸固思定蠶資廢產(chǎn)潮的遵老孔化庫(kù)率仰，轎并從估般計(jì)枯因具閑拼置獅、蘿報(bào)殖廢遞等蜂原摟因角可襯能筋發(fā)敞生站的樓固母定唉資畜產(chǎn)特?fù)p劃失休，愉結(jié)隨合出固桑定畝資皂產(chǎn)大減核值廊準(zhǔn)丹備妥，濱分記析凡其速是昂否嗓合冒理汪。4乏．來(lái)復(fù)汪核族本繡期召折撈舊拖費(fèi)訪用教的桿計(jì)死提白是謊否堅(jiān)正石確磚。(職1哪)朱已筋計(jì)瞧提尚減預(yù)值字準(zhǔn)賴備敘的噸固需定到資搶產(chǎn)上，與計(jì)津提晴的炒折哈舊膽是討否谷正仔確??；(株2搶)書(shū)已粉全寧額捏計(jì)嶼提旨減木值姥準(zhǔn)移備鈴的鬧固鋸定運(yùn)資居產(chǎn)扯，耐是栗否拆已夕停忽止銹計(jì)宏提危折呼舊覺(jué)；(渠3切)伍包斃含暮土斤地歇使段用營(yíng)權(quán)奪的頌固源定活資否產(chǎn)轉(zhuǎn)，純折掠舊聾方濱法馳是落否兩符羊合家有壘關(guān)樣規(guī)濟(jì)定商，束計(jì)映提賀的旨折悼舊紀(jì)是咳否拒正搖確猜。(暑4懶)容持算有刊待袍售燈的獅固顛定羅資呢產(chǎn)菜是掙否昌已龍按漿準(zhǔn)擾則羞的困規(guī)潛定害停藏止倡計(jì)托提夏折載舊牽。5種．歡檢敵查襲折谷舊眨費(fèi)循用令的崇分旁配榴是牛否榜合過(guò)理柏，寸與愉上紀(jì)期屬分牙配坡方們法敬是濤否繞一邊致熱。6竹．新注瓣意德固榴定粗資芒產(chǎn)辨增稿減寧變雷動(dòng)兼時(shí)您，職有冠關(guān)頸折喬舊擁的族會(huì)粉計(jì)轟處持理忽是埋否寬符梳合譯規(guī)言定語(yǔ)，縮慧查健明會(huì)通店過(guò)磨更羅新油改飯?jiān)旖?、編接忌受蜂捐束?zèng)甜或只融脹資懲租爬入模而餐增慘加搞的由固掀定規(guī)資晴產(chǎn)籠的劍折承舊妨費(fèi)殼用墊計(jì)緞算毒是衛(wèi)否咬正堂確我。7決．魄將兩“潔累鬼計(jì)海折瞇舊秧”玻賬領(lǐng)戶紫貸響方喬的插本悟期厘計(jì)變提叮折疊舊蚊額脆與榆相博應(yīng)誰(shuí)的稍成委本摩費(fèi)拜用痕中孫的扭折系舊兄費(fèi)幼用婆明之細(xì)霞賬羞戶尺的友借洪方藝相特比對(duì)較惠，每以任查禿明鳳所幣計(jì)遣提蚊折罩舊槐金煌額抹是任否頑已悠全有部接攤扮入蛾本時(shí)期敘產(chǎn)瘡品放成升本藝或羞費(fèi)胃用婆。藝一罩旦右發(fā)峰現(xiàn)利差流異錯(cuò)，架應(yīng)擾及圈時(shí)垮追萍查拔原俯因店，坑并均考駐慮搏是肅否舞應(yīng)賺建賣(mài)議現(xiàn)作團(tuán)適和當(dāng)犧調(diào)肝整蒜。8眼．矮結(jié)宗合籮固法定詳資爭(zhēng)產(chǎn)軍審吧計(jì)肢，沉檢策查杯其毫折此舊啊的某計(jì)父提酒是擇否政正蒙確應(yīng)無(wú)量誤詠，鋤并五追費(fèi)查燙固繩定弊資即產(chǎn)線登眠記盜卡珍。憶特他別念注屆意圍，駕有頌無(wú)交已粉計(jì)挨提禍的砌固驚定予資嫂產(chǎn)臣繼塊續(xù)牽計(jì)研提裙折賊舊倘的撈情慮況府和徒應(yīng)測(cè)計(jì)鉤提面折糠舊腫的廊固躁定晨資晝產(chǎn)昂不宵提杜或央少門(mén)提束折閃舊則的棋情方?jīng)r絕。9蝕．商對(duì)滅于疏資舌產(chǎn)壟評(píng)羨估愧調(diào)障整循累屋計(jì)帆折冊(cè)舊留的及，袍取乓得總有賣(mài)關(guān)驚資奧產(chǎn)鈴評(píng)痕估耽報(bào)菌告繩，餡檢社查容其昂會(huì)堪計(jì)麥處鞭理冠是象否棟正得確發(fā)。1博0亮．泳檢妄查葬累駕計(jì)超折傘舊釋的榮披芳露踏是扎否失恰質(zhì)當(dāng)密。三侍、庫(kù)固蔽定脅資念產(chǎn)號(hào)減汁值第準(zhǔn)嘆備斥審嬌計(jì)(旁一掏)噸固焰定呆資固產(chǎn)霜減斃值進(jìn)準(zhǔn)知備匙的愛(ài)審籃計(jì)擴(kuò)目原標(biāo)1止.割確伸定紐奉計(jì)讓提回固洪定律資驅(qū)產(chǎn)煩減駱值庸準(zhǔn)朵備胖的嚷方老法蛇是牽否林恰拘當(dāng)扁，箏固稠定尊資召產(chǎn)腦減坦值刪準(zhǔn)曾備粒的輔計(jì)籮提福是請(qǐng)否驕充扶分叛；2符.東確優(yōu)定撕固蓮定魯資自產(chǎn)給減優(yōu)值情準(zhǔn)歐備告增冬減厲變刺動(dòng)侍的煤記蜘錄壤是綠否鋪完蠶整烏；3五.但確泳定樣固網(wǎng)定木資騾產(chǎn)泳減弊值到準(zhǔn)飯備招期哲末椅余念額是是刊否速正滴確梯；核(焰4每)辨確湊定解固證定缺資士產(chǎn)任減民值莫準(zhǔn)昨備揀的寨披常露側(cè)是草否莖恰欣當(dāng)象。(沸二高)惜固輔定翠資柴產(chǎn)北減拳值飽準(zhǔn)倆備沿的遷重筋要煎實(shí)寒質(zhì)百性宣測(cè)毅試臘程叛序1患．浩獲失取瞞或興編隔制糊固煤定黑資炕產(chǎn)武減席值坊準(zhǔn)耕備避明領(lǐng)細(xì)秩表求，指復(fù)扎核乖加呀計(jì)英正查確墳，什并駱與等報(bào)銹表態(tài)數(shù)微、音總等賬系數(shù)駕和紗明森細(xì)膽賬芹合立計(jì)敘數(shù)光核穴對(duì)央是權(quán)否霞相睡符宜。2管．辛檢段查轉(zhuǎn)固威定桑資廈產(chǎn)閱減賓值幸準(zhǔn)軋備忌的很計(jì)澡提師和狠核埋銷(xiāo)堆的驅(qū)批爐準(zhǔn)危程柔序多，黃取殖得槍并貌核潔對(duì)眾書(shū)色面保報(bào)驗(yàn)告翻等古證連明酬文帆件負(fù)。擔(dān)主炸要暈應(yīng)千查彩明脊固撇定魂資妥產(chǎn)犯減陶值愧準(zhǔn)罵備靠的皂計(jì)饅提翻方供法必是黑否怠符耳合婆制但度貴規(guī)鉤定蠻，底計(jì)納提毒的添依系據(jù)凱是閘否知充葛分喘，后計(jì)糞提渾的葛數(shù)熄額本是港否搞恰若當(dāng)營(yíng)，津相定關(guān)幻玉會(huì)卡計(jì)碰處隆理奇是笑否尋正朝確奔，洪前步后短期亭是語(yǔ)否糞一旺致刻。3架．寄檢勉查肺資易產(chǎn)朱組翠的蛛認(rèn)座定毛是過(guò)否勻恰駛當(dāng)乖，塑計(jì)槐提猴固鉗定六資正產(chǎn)殺減避值則準(zhǔn)女備第的票依疫據(jù)偽是錫否手充縣分孕，學(xué)會(huì)滅計(jì)開(kāi)處旅理鍋是軌否丘正奶確議。4耳．紙運(yùn)革用仇分抹析省性線復(fù)思核披的宵方議法停，脂分戀析羞本汪期歉末壟固浪定呼資臂產(chǎn)莖減亦值訴準(zhǔn)潮備吉數(shù)坑額稼占漁期智末垮固疊定織資尊產(chǎn)狠原月價(jià)煤的走比粘率抗，仔并砌于貍初鍛期傘數(shù)截比渠較策。文如哭有貝異列常見(jiàn)波上動(dòng)訪，悲查匠明丟波石動(dòng)階原吼因背，湊判亭斷塊波如動(dòng)宏的喇合擴(kuò)理緊性朋。5朽．假檢耳查扔實(shí)劣際佩發(fā)棵生瓶固隱定確資憂產(chǎn)博處挽置臉時(shí)削，有相瓜應(yīng)感固逃定板資零產(chǎn)真減廟值有準(zhǔn)立備賓的言轉(zhuǎn)因銷(xiāo)勾是爭(zhēng)否并符斯合消有磁關(guān)相規(guī)畫(huà)定奇，恭會(huì)浪計(jì)找處維理狠是娛否疾正降確控。6儀．切確摧定起固梯定鴉資危產(chǎn)昌減嘆值煌準(zhǔn)痛備耳的香披疾露捎是沈否姥恰朵當(dāng)駱。第色四腔節(jié)曾其耽他卵相赴關(guān)末賬以戶巾審眉計(jì)基御本屬內(nèi)科容預(yù)苦付山賬付款球?qū)彽挠?jì)固膛定射資高產(chǎn)忍減紛值齊準(zhǔn)傳備總審茫計(jì)在給建惰工另程倒審慣計(jì)應(yīng)準(zhǔn)付另票鏈據(jù)種審蓮計(jì)一較、基預(yù)乖付贊賬傲款布審夜計(jì)(嫌一炸)巨預(yù)蠅付害賬壺款聽(tīng)的法審崗計(jì)換目梳標(biāo)1箭.咐確加定均預(yù)甜付滴賬膛款要是甚否廚存嶼在康；2逆.背確品定腰預(yù)么付沃賬公款至是忠否激歸疲被禽審短計(jì)害單歡位卵所帶有卡；3踢.傳確咬定著預(yù)尸付附賬親款扁增優(yōu)減躬變或動(dòng)猜的跨記妻錄仁是委否凱完靠整綁；4閥.箱確悼定愁預(yù)午付錘賬橫款努期鋸末狐余娛額圈是俘否察正蛛確潔；5慶.變確搬定貌預(yù)尿付偏賬章款遣在豎會(huì)況計(jì)飾報(bào)篩表數(shù)上德的島披嘩露法是劈燕否敘恰悼當(dāng)逝。(箭二湯)潮預(yù)溫付霜賬舞款繼的湊重膜要罩實(shí)逮質(zhì)墊性掃測(cè)崖試貞程麻序1土．?dāng)r獲宗取償或摸編漢制惡預(yù)爭(zhēng)付麥賬皂款躲明頃細(xì)巡壽表牢，男復(fù)籃核夢(mèng)加壘計(jì)無(wú)正慣確筒，星并晃與寺報(bào)截表揭數(shù)商、記總北賬倦數(shù)牲和刻明束細(xì)納賬冤合飼計(jì)賞數(shù)架核承對(duì)蓄相烈符勒；火同去時(shí)睡請(qǐng)促被豎審句計(jì)典單仗位視協(xié)臉助提，賠在終預(yù)總付斜賬詞款鏈明兄細(xì)知表冒上包標(biāo)格出援截適止皮審數(shù)計(jì)健日搏已米收此到奪貨份物任并芒沖屆銷(xiāo)派預(yù)男付定賬張款競(jìng)的惕項(xiàng)瞧目約，繩抽胳查練復(fù)跨核劣其誰(shuí)真促實(shí)惜性棗和段正考確破性戰(zhàn)。2蜻．革根貍據(jù)拴被球?qū)彿?jì)閃單屋位特的燃具搖體耗情風(fēng)況德，第選汪擇瓣以割下中方跪法彼對(duì)扁預(yù)傘付話賬?？铗T進(jìn)售行涂分給析問(wèn)性籃復(fù)內(nèi)核湊：(慘1卻)懷將否期襪末湊預(yù)膽付都賬稿款遞余盈額左與寫(xiě)上溉期臥期其末云余突額情進(jìn)挺行胳比病較腥，照分鳴析蹄其悟波毅動(dòng)額原眉因欠。(這2懼)污了杰解乏預(yù)勵(lì)付泰賬酬款逮慣造例邊以駕及鐵收吩回?fù)P貨雙物守的送平訊均懲天周數(shù)浮，醒并艇分蓮析主預(yù)透付出賬牛款肚的值賬劉齡畢；夾有揮確椅鑿得證拼據(jù)辨表睜明蓄企觀業(yè)宗的律預(yù)坑付戴賬龜款拴不蔬符雖合襯預(yù)愁付重賬拜款芳性艦質(zhì)散，嶺或隨者趣因臭供標(biāo)貨善單鉤位翻破端產(chǎn)快、盼撤喝銷(xiāo)刺等喪原剪因神已炎無(wú)靠望宇再盯收削回恩所較購(gòu)闊貨旨物任的柔，攝是館否堆將遞原纏計(jì)艇入山預(yù)詠付探賬日款央的油金使額籮轉(zhuǎn)獨(dú)入灶其梢他踐應(yīng)資收乘款塵項(xiàng)陪目刺。(膽3方)席計(jì)先算隸預(yù)評(píng)付風(fēng)賬畏款哨與慈主勁營(yíng)溉業(yè)侍務(wù)兇成慶本燦的墳比狂率越，醒與且以星前州各枝期榴末妙比吵較悼，胳分省析豎異茅常率變透動(dòng)此的青原笨因川。(淘4銷(xiāo))刪將慎預(yù)濤付碌賬胸款傷余必額拼的憐增援減偏幅看度牧與今主勉營(yíng)狹業(yè)包務(wù)幫成怕本斃的田增雁減昆幅股度楊比喂較含，好分射析仇異騙常燃變張動(dòng)香的損原勞因葛。3溜．伸分則析堪預(yù)仔付驗(yàn)賬彎款覽賬剖齡睜及遙余轎額森構(gòu)度成額，姻根扔據(jù)懇審父計(jì)口策創(chuàng)略壁選殿擇果大刊額絮或槳異速常因的熟預(yù)塔付日賬精款竿重井要哈項(xiàng)長(zhǎng)目司(斧包哭括扮零送賬拉戶召)福，丙函編證刻其啦余竭額晴是藥否普正罩確略。遭未腎回噴函睜的助，父可算再拘次通函歉證蒜，燙也快可保采卸用亭替踏代宋審擋計(jì)確程畜序害進(jìn)晴行甚檢鞭查籍，辰如罩檢拒查旨該武筆買(mǎi)債尺權(quán)棚的蘭相厭關(guān)助憑法證此資絨料完，纖或烘抽壯查勿資怕產(chǎn)駱負(fù)濫債投表詳日滋后似預(yù)魚(yú)付乎賬正款伯明怠細(xì)非賬銅及曠存銹貨乏明奴細(xì)很賬徐，浪核暈實(shí)待是郊否固已飲收娃到肉貨錦物俘、趙轉(zhuǎn)么銷(xiāo)候預(yù)鬧付恭賬型款析，宰并雅根析據(jù)豈替筐代躺檢停查竄結(jié)損果腿判菜斷韻其懼債曠權(quán)斥的曲真眉實(shí)飼性程或辦出敘現(xiàn)蓄壞團(tuán)賬弟的尸可盆能逐性徒。4交．安分軌析癢預(yù)犬付骨賬慕款梅賬各齡虎，萍關(guān)負(fù)注調(diào)賬哈齡午超巾過(guò)蔥1海年困的被款鬼項(xiàng)救未扛結(jié)肚轉(zhuǎn)撇的鄰原言因響。5奏．季結(jié)浪合齒應(yīng)茂付處賬沙款愁明篩細(xì)殘賬椅，趙查羊核菌有安無(wú)椅重各復(fù)邪付碗款哈或邁將品同助一嘩筆椅已眉付狹清滾的糾賬則款弱在壯預(yù)南付搏賬憲款譜和但應(yīng)致付喂賬趣款侵這帳兩宇個(gè)候項(xiàng)釘目欺同腦時(shí)暖掛災(zāi)賬梯的慈情貓況震。6逃．撐分絨析鵲明醋細(xì)揪賬些余憐額編，周對(duì)毯于誤出耗現(xiàn)駛貸拾方誦余紐奉額統(tǒng)的蓄項(xiàng)河目堤，晴應(yīng)橋查投明倚原碧因珠，聽(tīng)必膊要誘時(shí)字建置議桌作蠟重紛分達(dá)類(lèi)嘗調(diào)后整河。7伍．面檢悠查墊預(yù)傲付比賬眠款搜長(zhǎng)壓期嗽掛嶺賬尖的巨原拿因陵。8氧．施關(guān)渾注趟是劫否暑存版在呀預(yù)岡付團(tuán)關(guān)條聯(lián)農(nóng)方計(jì)賬克款枯。立若咸有總，油應(yīng)聞通紋過(guò)喇了野解章關(guān)巨聯(lián)竊交本易矮事挪項(xiàng)局目焰的撿、統(tǒng)價(jià)陷格嘉和醒條鍵件慚，嶄檢跡查陡采住購(gòu)她合梁同繩等碧方坡法正確喘認(rèn)響該礙預(yù)環(huán)付卡賬僻款循的程合答法跑性榨和掩合彩理卸性遇；麻通玩過(guò)救向翁關(guān)斧聯(lián)揀方響或搶其患他筋注像冊(cè)薯會(huì)勻計(jì)監(jiān)師踩查嘴詢吉及孝函萬(wàn)證由等膛方貫法姿，泉以黨確魂認(rèn)市交優(yōu)易叫的尊真屯實(shí)雅性末。9施．腿對(duì)喉于躺用賣(mài)非左記偵賬罷本丸位侵幣嚇結(jié)睬算瞧的蠻預(yù)摩付媽賬融款體，駐檢怎查以其道采求用扛的柏折跨算征匯構(gòu)率蓋和錫匯駱兌藝損柱益涂處滾理勇的炸正雙確活性斯。1吹0相．高檢貼查走預(yù)數(shù)付褲賬姨款節(jié)是史否稍已繪在召資怨產(chǎn)雪負(fù)唇債停表道上品恰填當(dāng)遣披配露墻。二家、祖在柄建蔬工發(fā)程叉審查計(jì)(暫一導(dǎo))宮在沙建健工沉程猾的互審寺計(jì)幸目數(shù)標(biāo)1菊.領(lǐng)確扶定討在適建種工注程扇是妙否辭存船在晌；2嚇.青確債定候在櫻建匠工妖程碧是坊否沾歸訓(xùn)被失審野計(jì)賀單歐位窩所乞有宮；3億.希確鹽定寶在肺建播工它程詠增鼻減康變謀動(dòng)予的很記夏錄耽是刊否點(diǎn)完們整免；4愛(ài).趙確扮定清計(jì)裕提檔在狹建疲工腰程鄭減弓值級(jí)準(zhǔn)濟(jì)備泡的岸方桃法襖和通比累例根是盡否略恰辭當(dāng)馬，直在踢建應(yīng)工爸程痕減譜值濃準(zhǔn)各備候的躺計(jì)杜提堤是稱否處充線分??；5思.震確扁定燒在紐奉建走工房誠(chéng)程培的客期胖末死余農(nóng)額宇是錢(qián)否湯正腫確逆；6爬.嬌確緒定常在魚(yú)建興工辟程朋在銹會(huì)賠計(jì)邀報(bào)范表弱上直的淚披宇露襪是留否暫恰駝當(dāng)。(滿二雞)壟在地建宅工景程動(dòng)的午重鑄要速實(shí)食質(zhì)腦性彩測(cè)脾試辯程葵序1撓．慰獲肅取謊或百編艙制血在怒建木工物程腹明載細(xì)恢表勇，季復(fù)榮核棍加目計(jì)畜正丘確厘，活并造與暗報(bào)竭表俊數(shù)叛、高總素賬期數(shù)登和填明鞭細(xì)墻賬樸合隙計(jì)鍬數(shù)恥核猴對(duì)濃相述符看。2坊．拜檢斧查蛋本階期毒在銳建信工猾程村的鄉(xiāng)豐增煎加矛數(shù)燦。(薦1戶)展對(duì)慢于冒重餓大貍建跑設(shè)耕項(xiàng)拳目總，火取夠得浪有患關(guān)寨工陜程已項(xiàng)援目翼的浮立閘項(xiàng)取批吸文釣、店預(yù)黃算乖總幸額消和膝建卡設(shè)蠢批久準(zhǔn)川文催件餡，顏以繁及策施感工穩(wěn)承量包把合續(xù)同飾、欣現(xiàn)咽場(chǎng)竹監(jiān)寄理街施灰工掛進(jìn)幣度適報(bào)勻告腳等姜業(yè)熱務(wù)甲資譜料徹。(且2席)呢對(duì)徑于錘支車(chē)付覽的銜工件程仍款謀，狠應(yīng)宣抽節(jié)查硬其疏是至否險(xiǎn)按既照銷(xiāo)合營(yíng)同種、助協(xié)柄議尖、懇工宣程君進(jìn)臂度飼或享監(jiān)鋼理夠進(jìn)以度幻玉報(bào)顏告虛分果期企支暖付犧，朽付燙款計(jì)授挪權(quán)產(chǎn)批托準(zhǔn)遮手庫(kù)續(xù)免是撐否慰齊臉備墻，碗會(huì)格計(jì)店處譽(yù)理殲是批否缸正旬確(彈3名)凳對(duì)蔥于童領(lǐng)班用墻的理工耕程致物判資憤，懸抽漢查微工脖程制物濾資割的社領(lǐng)須用溝是貪否趕有關(guān)審談批紹手肯續(xù)劑，遠(yuǎn)會(huì)聯(lián)計(jì)秋處伍理替是踏否權(quán)正賠確姓。(若4朗)專(zhuān)對(duì)糕于鈔借枕款線費(fèi)闊用嫌資耽本字化酷，更應(yīng)柴結(jié)聽(tīng)合睜長(zhǎng)想短笨期病借罪款凳、秘應(yīng)戚付辱債咬券摟或舒長(zhǎng)裙期蛛應(yīng)評(píng)付絡(luò)款租的萌審切計(jì)怎，朽檢害查囑借寬款陜費(fèi)科用司(鍬因險(xiǎn)借明款受而耐發(fā)例生判的叢利寸息搬、驢折圈價(jià)舍或犁溢艘價(jià)紹的儉攤崇銷(xiāo)將和校輔車(chē)助秘費(fèi)飛用熱，蘇以買(mǎi)及禮因圾外兇幣慎借認(rèn)款走而服發(fā)滑生基的吸匯更兌立差紙額荒)駱資略本究化瞇的張起膨訖酒日斯的仰界蒼定歪是播否靜合嫁規(guī)電，紡計(jì)濟(jì)算蔥方竹法位是希否華正月確務(wù)，蛛資包本幸化語(yǔ)金太額集是她否刻合炒理?yè)?，木?huì)頂計(jì)抱處玩理凍是別否陡正英確稻。3賣(mài)．溉檢睬查含本借期替在亭建曲工歇程蘭的籮減信少綠數(shù)編。(訪1吸)貸了專(zhuān)解返在蝴建慘工塊程蠅轉(zhuǎn)無(wú)固亮定世資趁產(chǎn)責(zé)的均政效策胸，寺并且結(jié)紀(jì)合活固克定造資止產(chǎn)涼審翠計(jì)修，兆檢燦查說(shuō)在呈建漫工濫程貌轉(zhuǎn)埋銷(xiāo)匙數(shù)隸是盟否研正燦確煉，按是藝否累存快在行將賀已鋪交命付烈使糊用亭的叫固舒定手資躺產(chǎn)濃掛耍列爸在拆建厘工格程漂而征少辜計(jì)壺折殺舊憤的剪情餃形投。(配2戒)文撿吊查伯已絮完督工燥程璃項(xiàng)擱目貌的音竣邊工飄決雨算坦報(bào)學(xué)告侍、她驗(yàn)宰收萌交始接佛單吐等跟相敲關(guān)駐憑設(shè)證休以乒及工其沙他策轉(zhuǎn)犬出屑數(shù)紡的愿原索始頂憑唯證半，仇檢盞查糧會(huì)副計(jì)閘處纖理憐是姜否員正瘡確損。4廉．張檢恐查厚在確建桌工放程廣項(xiàng)賺目動(dòng)期歐末凡余緒額圓的揭構(gòu)容成念內(nèi)胖容尺，孫并至實(shí)拾地丹觀里察飽工棉程稱現(xiàn)簽場(chǎng)多，孔確趣定