重要性和審計(jì)風(fēng)險(xiǎn)

重要性和審計(jì)風(fēng)險(xiǎn)

重大錯(cuò)報(bào)風(fēng)險(xiǎn)審計(jì)風(fēng)險(xiǎn)(評(píng)估實(shí)際水平)(可接受)檢查風(fēng)險(xiǎn)

(確定可接受水平)

設(shè)計(jì)審計(jì)程序

重大錯(cuò)報(bào)風(fēng)險(xiǎn)審計(jì)風(fēng)險(xiǎn)(控制評(píng)估水平)(實(shí)際)檢查風(fēng)險(xiǎn)

(控制實(shí)際水平)

執(zhí)行審計(jì)程序風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式一、風(fēng)險(xiǎn)評(píng)估程序（一）風(fēng)險(xiǎn)評(píng)估(了解被審計(jì)單位及其環(huán)境)的作用注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)了解被審計(jì)單位及其環(huán)境，以充分識(shí)別和評(píng)估財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)，設(shè)計(jì)和實(shí)施進(jìn)一步審計(jì)程序。

(1)確定重要性水平；(2)考慮會(huì)計(jì)政策的選擇和運(yùn)用是否恰當(dāng)，以及財(cái)務(wù)報(bào)表的列報(bào)是否適當(dāng)；

(3)識(shí)別需要特別考慮的領(lǐng)域；(4)確定在實(shí)施分析程序時(shí)所使用的預(yù)期值；

(5)設(shè)計(jì)和實(shí)施進(jìn)一步審計(jì)程序，以將審計(jì)風(fēng)險(xiǎn)降至可接受的低水平；(6)評(píng)價(jià)所獲取審計(jì)證據(jù)的充分性和適當(dāng)（厭二條）門風(fēng)福險(xiǎn)嘆評(píng)完估蘇程濟(jì)序叮的含榜義:為脫了貨解竹被齒審倘計(jì)俯單鹿位錫及輔其葬環(huán)岡境剛而吸實(shí)滿施撞的劣程抗序振稱朱為“風(fēng)萬險(xiǎn)毫評(píng)客估嘉程曬序”。（派三杯）投風(fēng)環(huán)險(xiǎn)瞞評(píng)臉估促程瀉序懷的目畫的:了堡解皂被映審幸計(jì)亞單席位遮及扎其換環(huán)約境圾，城目衛(wèi)的院是充為神了筍識(shí)扣別州和膨評(píng)芳估說財(cái)蜂務(wù)釋報(bào)糊表錯(cuò)重姻大德錯(cuò)桌報(bào)扮風(fēng)譜險(xiǎn)（使四嶼）媽風(fēng)醫(yī)險(xiǎn)摔評(píng)華估委程硬序譜的性桌質(zhì):1嗚.詢歉問被途審耍計(jì)珠單尸位啊管挽理起層揮和座內(nèi)捕部生其炭他霧相立關(guān)沿人夏員酷；（1）啊詢露問留管型理財(cái)層擠和較財(cái)玻務(wù)海負(fù)篩責(zé)料人①青管姥理匯層淡所守關(guān)侍注跳的蔑主筑要抽問掙題唯。輔如達(dá)新召的吳競宗爭策對(duì)劫手務(wù)、跨主廉要攤客罷戶鮮和乏供斜應(yīng)剝商障的紛流柏失李、跨新德的冶稅錘收孩法世規(guī)欄的粘實(shí)沒施夕以久及尿經(jīng)婚營智目專標(biāo)醫(yī)或深戰(zhàn)枯略言的帖變辨化床等唉。②伐被判審賀計(jì)豎單替位鎮(zhèn)最醫(yī)近迫的覆財(cái)反務(wù)脊?fàn)畲覜r什、忽經(jīng)貓營榆成命果圾和靈現(xiàn)吊金旋流訊量沾。③已可明能屋影所響烏財(cái)跳務(wù)碰報(bào)幟告娛的纖交匯易宿和案事翻項(xiàng)否，惱或慨者標(biāo)目裹前詢發(fā)歐生草的患重河大童會(huì)悠計(jì)疑處繪理飲問耳題消。盲如滲重慶大見的從購川并儲(chǔ)事簽宜需等恥。④啟被稈審嘗計(jì)刻單榆位龜發(fā)怒生默的免其核他挪重濕要豪變?nèi)饣B。養(yǎng)如票所綿有禮權(quán)只結(jié)輩構(gòu)笑、邪組召織者結(jié)迫構(gòu)跨的枕變便化疾，記以險(xiǎn)及退內(nèi)遼部圈控吉制鉤的掌變袍化悼等之。（2）熄詢鐵問奶治巡壽理亡層叫，高有腥助甘于考注渾冊(cè)編會(huì)分計(jì)留師次理針解吹財(cái)趟務(wù)片報(bào)槳表摧編艘制樣的麗環(huán)涌境餅；（3）褲詢叛問麻內(nèi)體部艙審話計(jì)博人控員醫(yī)，圖有策助奶于嗓注帳冊(cè)寸會(huì)施計(jì)匹師停了控解域其加針結(jié)對(duì)灰被承審寺計(jì)且單切位辱內(nèi)冠部菌控停制鹽設(shè)根計(jì)羽和詢運(yùn)跪行鏡有俯效窩性筑而誦實(shí)昨施泊的鈴工戒作替，課以男及絹管錘理踢層伐對(duì)餅內(nèi)搬部殃審沙計(jì)忽發(fā)紙現(xiàn)邁的誦問朋題妄是嚇否語采旁取圍適姜當(dāng)繼的焰措芒施祖；（4）梨詢摔問欄參息與夢生陣成暴、閥處謝理阿或慨記劇錄笛復(fù)桿雜疊或傷異徒常晴交援易棉的手員票工子，雞有勞助姓于俱注祥冊(cè)柱會(huì)豆計(jì)難師思評(píng)袖估迫被涌審擠計(jì)樓單絞位夏選坑擇火和肺運(yùn)休用者某減項(xiàng)太會(huì)赴計(jì)慮政論策職的細(xì)適仔當(dāng)下性賓；（5）膀詢榨問桂內(nèi)醬部錯(cuò)法碧律潛顧茄問壤，工有約助問于籌注躁冊(cè)悼會(huì)的計(jì)幫師聾了犬解舊有廣關(guān)兆法礦律達(dá)法嘴規(guī)僅的仗遵櫻循廳情蓋況海、賤產(chǎn)井品過保印證鋒和稍售趴后上責(zé)惱任鎮(zhèn)、五與蟻業(yè)纖務(wù)佩合亡作府伙壘伴幻玉（酷如使合雨?duì)I墓企賺業(yè)稻）綿的恐安挪排釀、愉合艇同飛條雞款兵的軟含悠義仿以隨及滾訴賽訟泰情鎮(zhèn)況梢等卸；（6）衰詢晨問賄營偉銷惡或謙銷汗售房誠人暢員巷，膊有稈助割于落注郊冊(cè)規(guī)會(huì)暮計(jì)閥師鋪了綁解轉(zhuǎn)被昂審慘計(jì)奪單面位語的若營稼銷悲策岸略桌及聰其眉變浩化澇、怎銷浙售效趨處勢寄以逼及個(gè)與歪客古戶爐的茫合售同下安浙排趨；（7）許詢嘉問鴨采再購傻人楊員臘和廚生謎產(chǎn)稈人賤員取，釣有筋助形于醉注駛冊(cè)臨會(huì)納計(jì)征師宋了故解蠶被酸審煩計(jì)敢單曬位形的賤原鞭材腸料垮采肝購屢和倉產(chǎn)消品棍生構(gòu)產(chǎn)擇等軍情智況漁；（8）捐詢羨問拉倉艷庫區(qū)人紫員搞，悅有現(xiàn)助廊于命注炕冊(cè)伍會(huì)所計(jì)偏師均了稈解蹦原蔥材斜料胳、仇產(chǎn)令成桌品威等員存擊貨連的撒進(jìn)絞出的、蘭保澡管嘉和臉盤鼻點(diǎn)夏等輛情曬況貓。2慶.分緊析儲(chǔ)程土序3雨.觀關(guān)察照和弱檢陡查（1）輩觀世察迅被皂審綿計(jì)俱單塌位供的腔生役產(chǎn)毒經(jīng)門營規(guī)活許動(dòng)月；（2）指檢沒查哲文元件玻、項(xiàng)記蜘錄和和隔內(nèi)尿部侍控燭制腸手閱冊(cè)五；（3）渣閱拋?zhàn)x罰由領(lǐng)管瓜理考層屑和謎治涉理貢層紀(jì)編藍(lán)制役的柱報(bào)棵告影；（4）顛實(shí)丸地雜察耕看桌被絲式審企計(jì)誤單跌位取的弓生喬產(chǎn)丙經(jīng)吸營抬場徒所職和倍設(shè)像備夫；（5）足追害蹤找交怨易殊在桿財(cái)櫻務(wù)李報(bào)脖告罷信將息冰系暑統(tǒng)因中翻的窄處懷理艦過菜程叔（址穿量行郵測贊試（把五本）巷風(fēng)學(xué)險(xiǎn)兩評(píng)罪估燙程對(duì)序透的時(shí)原間（蜻六程）作風(fēng)尤險(xiǎn)米評(píng)賺估勁程低序哀的范爽圍（種七蹦）途其偽他夫?qū)徯逃?jì)殺程可序核除跨了嘆采隊(duì)用底上飼述趴程霧序送從矛被擔(dān)審冤計(jì)邁單截位盡內(nèi)告部籌獲是取芹信繞息帖以辱外欠，薦如破果殖根獎(jiǎng)?chuàng)蘼殗?yán)業(yè)察判心斷伏認(rèn)縫為從礎(chǔ)被買審竭計(jì)瞞單塌位襪外食部余獲阿取逐的解信堪息有角助吐于畏識(shí)憲別脫重跨大淺錯(cuò)慢報(bào)搭風(fēng)廈險(xiǎn)模，姨注廉冊(cè)柳會(huì)噸計(jì)協(xié)師湖應(yīng)配當(dāng)述實(shí)篇施犁其港他澤審午計(jì)校程煉序些以茫獲徑取謎這橋些越信佳息泄。例各如蔑，畫詢冬問分被背審掛計(jì)爪單盞位撕聘槽請(qǐng)忽的滾外形部法遣律昏顧兵問銷、雨專接業(yè)薄評(píng)疤估優(yōu)師墨、千投乘資候顧際問翠和瞧財(cái)杜務(wù)湖顧葉問等繼。閱替讀養(yǎng)外腦部瞧信宜息宵也塌可貫?zāi)芡袧撝扔谙炞⒃聝?cè)遼會(huì)慚計(jì)揭?guī)熧|(zhì)了霜解庫被朽審公計(jì)聯(lián)單惡位勿及得其原環(huán)殖境攜。鹿外勢部谷信廳息損包段括閑證培券圓分串析投師敗、箭銀膽行負(fù)、灶評(píng)蘇級(jí)叫機(jī)虛構(gòu)擔(dān)出魄具拔的然有吉關(guān)真被到審疑計(jì)辮單察位桐及徹其臘所督處蠢行副業(yè)囑的虛經(jīng)聯(lián)濟(jì)虎或險(xiǎn)市童場打環(huán)行境再等趁狀摔況似的報(bào)鉆告，噸貿(mào)戴易窄與鐮經(jīng)籮濟(jì)盲方偷面異的期取刊駁雜她志，困法集規(guī)澆或心金狹融出絕版聞物，通以砌及賢政還府剛部屆門笑或采民便間慘組誕織演發(fā)不布屯的行筆業(yè)金報(bào)倉告耗和遮統(tǒng)崖計(jì)扮數(shù)煙據(jù)等岔?！纠垲}1：舅單樂選】在扣進(jìn)吵行捏風(fēng)龜險(xiǎn)般評(píng)由估年時(shí)館，C注肢冊(cè)框會(huì)術(shù)計(jì)裙師打通哀常嚷采采用壤的扔審羅計(jì)獵程鴿序箭是婚（乓）櫻。A披.將趨財(cái)災(zāi)務(wù)榜報(bào)寇表蜜與拿其枝所矮依榜據(jù)衰的桃會(huì)賄計(jì)美記慮錄奪相肉核離對(duì)B丙.實(shí)今施度分醒析弊程低序矛以范識(shí)蜓別汁異忽常互的黑交王易通或刻事腹項(xiàng)披，肅以膛及復(fù)對(duì)塘財(cái)陸務(wù)趕報(bào)收表震和犁審刪計(jì)派產(chǎn)佩生罵影顫響牙的蜜金梢額陰、偶比償率固和裕趨獎(jiǎng)勢C攤.對(duì)撲應(yīng)稱收頂賬長款捕進(jìn)幫行嚴(yán)函肯證D滾.以董人陵工局方榮式洗或寺使震用親計(jì)畫算乒機(jī)強(qiáng)輔嬸助譯審序計(jì)熊技毒術(shù)葛，繼對(duì)勢記熊錄晚或店文抗件偽中翁的棋數(shù)鴉據(jù)勇計(jì)重算級(jí)準(zhǔn)拴確甚性君進(jìn)閑行使核束對(duì)二只、訓(xùn)了炕解憲被爭審看計(jì)辮單踩位壩及宣其容環(huán)唱境瞧的蔥內(nèi)狹容注切冊(cè)屆會(huì)扶計(jì)螞師嫁應(yīng)升當(dāng)交從俗下勤列蛙方忍面裳了膊解棄被乒審驅(qū)計(jì)醒單咐位殊及澇其悟環(huán)巷境離：（1）撇行底業(yè)淺狀拍況澆、概法閥律喘環(huán)次境眼與啊監(jiān)各管速環(huán)太境減以遞及絹其底他若外睜部溉因貓素遲；礦（2）宰被饑審嘆計(jì)裝單殿位懶的耀性裳質(zhì)綿；轉(zhuǎn)（3）青被派審貫計(jì)茅單辨位宋對(duì)狠會(huì)且計(jì)彩政貨策汁的哥選鼠擇泡和漏運(yùn)惹用桑；術(shù)（4）扛被免審索計(jì)端單泛位元的停目梳標(biāo)巧、破戰(zhàn)彩略恨以頭及抱相碌關(guān)醋經(jīng)僻營棋風(fēng)哪險(xiǎn)揀；螺（5）獎(jiǎng)被植審但計(jì)漲單韻位孤財(cái)僚務(wù)濁業(yè)個(gè)績播的窮衡餃量斬和模評(píng)渠價(jià)動(dòng)；椒（6）租被絮審句計(jì)達(dá)單鈔位虛的撤內(nèi)厭部泛控薯制鹽。上溪述砌第毒（1）循項(xiàng)邀是飽被咬審?fù)抻?jì)拌單良位求的包外煉部夸環(huán)乎境查，過第訴（2）朵、纖（3）露、周（4）蘇項(xiàng)映以冶及盾第顯（6）努項(xiàng)獄是寶被贏審價(jià)計(jì)穗單繞位丈的純內(nèi)她部綱因嗓素羊，槐第解（5）碧項(xiàng)竿則刺既晴有殖外酒部似因釋素牢也將有黃內(nèi)沙部警因啟素映?！纠?：暈單醋選】注逃冊(cè)喊會(huì)套計(jì)匹師肥了臥解滴被庭審索計(jì)坊單溫位炭及并其虎環(huán)醉境料的蒸目境的夸是場（撿）心。A．覺為草了遭進(jìn)饞行斜風(fēng)襪險(xiǎn)序評(píng)燃估駐程肚序B．雕收爺集蘆充攝分傻適發(fā)當(dāng)透的赤審嘴計(jì)燦證調(diào)據(jù)C焰.為宏了夜識(shí)博別冊(cè)和概評(píng)陷估黑財(cái)魚務(wù)軍報(bào)堵表跡重陰大割錯(cuò)破報(bào)搞風(fēng)壺險(xiǎn)D．霜控裕制殿檢規(guī)查運(yùn)風(fēng)創(chuàng)險(xiǎn)（支一擁）扎了茂解“行喝業(yè)塑狀不況留、米法鋪律哈環(huán)排境禁與衣監(jiān)滔管劉環(huán)者境嘆以呢及欣其咐他賽外摸部襖因色素”1緣瑞.行遞業(yè)軌狀良況了親解恭行弊業(yè)叉狀玻況津有涌助赤于羽注旅冊(cè)歷會(huì)益計(jì)燦師剝識(shí)泰別與嗚被照審湖計(jì)償單孝位堡所姻處為行昆業(yè)息有牲關(guān)個(gè)的籃重炒大面錯(cuò)免報(bào)與風(fēng)誼險(xiǎn)。注堪冊(cè)帖會(huì)算計(jì)室?guī)熆蕬?yīng)管當(dāng)希了臟解找被煌審越計(jì)透單鑼位承的蠟行猜業(yè)案狀費(fèi)況盡，耳主久要謝包禾括霸：旋（1）宜所掛處谷行五業(yè)屈的嫂市瞇場準(zhǔn)供底求備與道競筑爭晉；菊（2）翻生疏產(chǎn)址經(jīng)柄營或的鑒季猜節(jié)宰性添和阻周份期寨性嚷；唉（3）撓產(chǎn)營品平生月產(chǎn)泳技倘術(shù)素的銜變記化涂；壟（4）憑能肢源奸供劉應(yīng)備與含成蓬本綱；怪（5）裳行堪業(yè)拐的劃關(guān)脖鍵壯指菜標(biāo)撇和別統(tǒng)筆計(jì)吵數(shù)表據(jù)楚。2湯.法慘律碼環(huán)夕境扶及嫁監(jiān)醉管涉環(huán)壓境了謀解舉法菊律迷環(huán)指境京及書監(jiān)好管叨環(huán)劫境名有阻助釋于胞注個(gè)冊(cè)米會(huì)魔計(jì)胳師床識(shí)魂別被厘審雪計(jì)宅單屬位攪的跪違謀反伸法箭規(guī)搶行睬為饞導(dǎo)員致謹(jǐn)?shù)娜A重碑大猜錯(cuò)仇報(bào)羊風(fēng)扭險(xiǎn)。注獻(xiàn)冊(cè)愈會(huì)脾計(jì)界師者應(yīng)飲當(dāng)駁了絹解唐被疊審絡(luò)計(jì)辱單突位虛所寇處籍的筑法燈律液環(huán)耽境炮及園監(jiān)漲管伍環(huán)蹄境違，岡主亦要肥包杠括最：恨（1）妨適碗用放的闖會(huì)菊計(jì)攏準(zhǔn)意則框、梨會(huì)住計(jì)世制縫度脈和列行勤業(yè)蔥特刺定乳慣水例狼；旅（2）縣對(duì)鍋經(jīng)墳營后活儉動(dòng)僵產(chǎn)傍生崗重朋大漢影經(jīng)響駛的叫法并律砌法事規(guī)犁及絞監(jiān)結(jié)管懷活泡動(dòng)絮；宜（3）飼對(duì)豆開挺展優(yōu)業(yè)齡務(wù)宵產(chǎn)拉生勻重額大銹影霜響盼的恨政禽府狐政欄策琴，際包認(rèn)括掀貨風(fēng)幣阿、隆財(cái)康政府、鮮稅視收寄和欄貿(mào)見易宵等廉政枯策吼；困（4）縱與信被遵審什計(jì)雀單魔位鬧所燃處群行伍業(yè)呈和訊所跟從拼事苦經(jīng)闊營傷活扶動(dòng)免相碧關(guān)柱的林環(huán)刺保遼要斯求扶。3蒜.其芬他讓外奪部毛因策素注步冊(cè)稼會(huì)狀計(jì)搖師廊應(yīng)群當(dāng)辯了打解肉影征響浮被橋?qū)徢?jì)憂單族位數(shù)經(jīng)陳營呆的聞其導(dǎo)他取外炕部技因浸素起，蘆主洞要嘴包增括唉：仇（1）池宏撈觀播經(jīng)溝濟(jì)該的費(fèi)景順氣趕度混；走（2）戶利少率附和吃資攀金蓄供惹求幻玉狀視況紅；地（3）誓通猴貨延膨堂脹隸水突平礙及章幣章值搜變插動(dòng)恥；更（4）大國栽際潮經(jīng)擔(dān)濟(jì)氧環(huán)社境令和蹤蝶匯妨率隙變范動(dòng)攀。4松.了匪解住的殲重巡壽點(diǎn)麻和杏程陪度注臘冊(cè)哄會(huì)沈計(jì)廢師閃應(yīng)織當(dāng)妹考催慮潮將足了私解含的蹲重竹點(diǎn)述放兵在對(duì)榆被夾審擱計(jì)紗單奔位瞇的蝕經(jīng)先營呢活亮動(dòng)肉可攀能射產(chǎn)微生榮重組要?jiǎng)P影解響拍的達(dá)關(guān)義鍵它外漢部鑒因們素桶以袖及來與輸前體期政相絞比泡發(fā)鏡生庫的口重卸大分變示化上慕。注薄冊(cè)索會(huì)裝計(jì)房誠師績應(yīng)既當(dāng)寒考羨慮被澤審項(xiàng)計(jì)盼單瘋位棕所套在知行種業(yè)詞的即業(yè)融務(wù)精性樂質(zhì)畏或國監(jiān)怎管宜程隱序騎是勻否賣可均能競導(dǎo)臂致巡壽特蕩定撿的滾重棄大橫錯(cuò)恰報(bào)西風(fēng)莖險(xiǎn)，瘡考椒慮項(xiàng)淘目寨組圍是赴否恢配祖?zhèn)渥⒘丝诰呓萦泄韵嗤P(guān)暗知橋識(shí)資和漂經(jīng)亡驗(yàn)亞的綿成綿員。（碑二耕）跟了轟解“被喚審拜計(jì)斗單楚位輝的味性暴質(zhì)”1跟.所拼有白權(quán)與結(jié)揭構(gòu)姜：狐了鋤解維所計(jì)有歲權(quán)欠結(jié)導(dǎo)構(gòu)沈有掩助狂于墊注巧冊(cè)軋會(huì)冠計(jì)昂師識(shí)楊別情關(guān)炭聯(lián)鉆方保關(guān)冶系薯并偷了街解丑被攻審該計(jì)顫單沫位戒的眠決成策好過倚程成。2悼.治我理坦結(jié)紐奉構(gòu)鳥：席了望解迷治鏡理盛結(jié)興構(gòu)燃可雅以對(duì)責(zé)被挺審雨計(jì)濃單娛位現(xiàn)的糟經(jīng)慣營遵和親財(cái)阿務(wù)請(qǐng)運(yùn)徐作水實(shí)圣施撿有作效漸的顫監(jiān)欄督，汽從晝而欲降惕低似財(cái)他務(wù)愁報(bào)啊表藏發(fā)后生法重坦大臥錯(cuò)焦報(bào)昏的御風(fēng)津險(xiǎn)產(chǎn)。3濃.組戒織待結(jié)替構(gòu)尖：縮慧了姑解膠組晨織貫結(jié)歸構(gòu)受是桿為禾了考寨慮皺復(fù)栽雜賽組兆織忽結(jié)窩構(gòu)踐可敢能恭導(dǎo)象致阿的萌重拍大決錯(cuò)捎報(bào)膚風(fēng)喚險(xiǎn)妥，伙包拆括證財(cái)危務(wù)勻報(bào)嬌表帶合膊并使、念商瓦譽(yù)萬減墳值宴以沸及赴長桌期疫股掌權(quán)款投城資臥核蒸算爬等險(xiǎn)問悟題齒。（海三衡）歲了略解“被今審蘿計(jì)藝單匙位烈對(duì)狹會(huì)夏計(jì)搶政付策薦的文選米擇殖和絮運(yùn)霉用”1鼠.重觀要錦項(xiàng)控目頌的余會(huì)榨計(jì)鹽政漢策晶和煌行抬業(yè)仇慣屯例2組.重冤大伯和肆異強(qiáng)常速交粘易暫的魯會(huì)瘋計(jì)炊處崖理應(yīng)方無法3江.在諒新槐領(lǐng)根域環(huán)和圈缺稍乏塌權(quán)叨威所性政標(biāo)僑準(zhǔn)女或屈共吃識(shí)銅的嚴(yán)領(lǐng)尿域槳，怒采粥用必重諷要纏會(huì)醬計(jì)失政平策松產(chǎn)類生搬的毒影貪響4欲.會(huì)檢計(jì)茫政壯策瘋的供變購更5屯.被杯審探計(jì)亂單君位丹何冰時(shí)萌采后用尾以改及異如福何陳采玻用抵新禁頒配布勸的狀會(huì)栽計(jì)敞準(zhǔn)沙則低和剩相朋關(guān)軋會(huì)渡計(jì)昨制旨度脆。除拆上罪述買與崗會(huì)疾計(jì)慣政灣策械的刻選緊擇銹和程運(yùn)藏用到相飄關(guān)蓮的鵝事堪項(xiàng)叫外洽，催注抬冊(cè)企會(huì)街計(jì)列師體還課應(yīng)竄對(duì)忽被惱審窯計(jì)覆單喘位坑下光列娃與良會(huì)握計(jì)丙政松策伸運(yùn)宰用嶼相傭關(guān)顯的還情擋況樂予蝴以郊關(guān)炸注繭：縫（1）奶是紛否緞采宣用毫激奮進(jìn)銀的孔會(huì)驕計(jì)質(zhì)政欣策千、保方亡法礙、腥估秒計(jì)菜和剝判師斷教；拌（2）饞財(cái)惠會(huì)妹人莖員臂是剩否恰擁哭有船足送夠俘的腐運(yùn)鍵用蛋會(huì)藍(lán)計(jì)牌準(zhǔn)南則債的提知棕識(shí)交、塌經(jīng)招驗(yàn)肉和炒能喂力作；踢（3）仁是江否屢擁秋有導(dǎo)足到夠猛的燙資赴源集支深持騙會(huì)暮計(jì)護(hù)政熔策果的毅運(yùn)董用察，藝如箱人列力茶資滴源塞及輪培沖訓(xùn)梳、繞信綠息敞技掌術(shù)誼的免采當(dāng)用繼、辦數(shù)順據(jù)未和老信熟息慕的拍采線集花等犧。注旅冊(cè)淺會(huì)條計(jì)線師銀應(yīng)狼當(dāng)臂考灘慮嚇，右被退審船計(jì)題單付位銅是訪否啟按勤照略適配用竟的前會(huì)叉計(jì)炸準(zhǔn)災(zāi)則往和惰相規(guī)關(guān)早會(huì)絞計(jì)信制暖度芒的克規(guī)負(fù)定倚恰挺當(dāng)酬地系進(jìn)港行柄了柏列山報(bào)瘦，照并全披武露朱了極重鎮(zhèn)要笑事固項(xiàng)連。（讓四逐）恥了漿解“被繭審綁計(jì)思單荒位撒的醒目蛋標(biāo)和、卵戰(zhàn)都略頃以柿及鼻相錢關(guān)第經(jīng)調(diào)營瘦風(fēng)宇險(xiǎn)”1源.目盼標(biāo)卡、陵戰(zhàn)筋略岔與旱經(jīng)渠營悠風(fēng)臣險(xiǎn)（1）益目抵標(biāo)荷是醒企廈業(yè)鉛經(jīng)懲營夫活差動(dòng)討的拼指辱針咱；（2）彼戰(zhàn)蹈略調(diào)是爛企滲業(yè)杜管悲理火層個(gè)為末實(shí)蛛現(xiàn)銹經(jīng)舅營點(diǎn)目虎標(biāo)徐采罵用疾的堆總登體廊層慎面種的脫策據(jù)略斤和輸方饑法誘；（3）鋒經(jīng)錦營雪風(fēng)量險(xiǎn)叛源丟于商對(duì)貪被脫審曾計(jì)借單戚位權(quán)實(shí)米現(xiàn)頌?zāi)炕謽?biāo)岡和筑戰(zhàn)仙略夠產(chǎn)嗓生將不迎利總影馬響箱的虧重芹大脂情米況芽、松事紋項(xiàng)跪、束環(huán)損境倒和繼行額動(dòng)廚，穴或垃源狼于蓄不躲恰忽當(dāng)跟的飽目外標(biāo)科和鍬戰(zhàn)蘆略食。2陰.經(jīng)沒營犧風(fēng)茫險(xiǎn)但對(duì)祝重久大仔錯(cuò)昨報(bào)標(biāo)風(fēng)掛險(xiǎn)袖的日影蹈響注旅冊(cè)伍會(huì)渠計(jì)史師貫了櫻解主被糾審趟計(jì)惱單閣位脂的秧經(jīng)仁營逃風(fēng)差險(xiǎn)專有彼助訴于尺其曉識(shí)躁別然財(cái)堆務(wù)柳報(bào)雖表攔重珠大雀錯(cuò)脈報(bào)撿風(fēng)釋險(xiǎn)牛。但烘并益非份所殊有友的英經(jīng)蓋營腦風(fēng)嚷險(xiǎn)駱都柴與華財(cái)星務(wù)哭報(bào)禁表縫相塵關(guān)喇，碌注穿冊(cè)街會(huì)慚計(jì)散師勝?zèng)]僚有延責(zé)嚴(yán)任地識(shí)具別感或忌評(píng)巡壽估插對(duì)索財(cái)?shù)珓?wù)扒報(bào)窯表際沒負(fù)有抹影夏響細(xì)的爹經(jīng)京營止風(fēng)憑險(xiǎn)漫。多資數(shù)繳經(jīng)火營香風(fēng)妙險(xiǎn)漿最秧終那都半會(huì)畢產(chǎn)駛生斯財(cái)鈔務(wù)齊后遼果濤，圈從較而犁影第響散財(cái)寒務(wù)蛇報(bào)執(zhí)表擦。但跑并言非鮮所勝有堂經(jīng)荷營波風(fēng)雹險(xiǎn)績都華會(huì)尋導(dǎo)嶼致醫(yī)重奔大覺錯(cuò)罰報(bào)稅風(fēng)跨險(xiǎn)棚。暮經(jīng)鑰營飽風(fēng)殺險(xiǎn)棕可券能腥對(duì)有各預(yù)類展交慨易曬、遺賬緞戶廉余水額訴以醫(yī)及飽列子報(bào)非認(rèn)狗定建層掘次采或當(dāng)財(cái)型務(wù)昨報(bào)獲表霞層企次據(jù)產(chǎn)待生涉直獻(xiàn)接碌影沿響永。3皆.被達(dá)審漲計(jì)濃單碗位強(qiáng)的精風(fēng)膝險(xiǎn)醬評(píng)腔估灶過應(yīng)程撞管格理稠層胡通裹常浙制芽定蠅識(shí)槐別配和早應(yīng)短對(duì)寸經(jīng)秩營類風(fēng)魔險(xiǎn)旺的須策童略傍，套注教冊(cè)頸會(huì)百計(jì)藏師繼應(yīng)覽當(dāng)了臺(tái)解事被諷審朵計(jì)猜單渡位秒的論風(fēng)貞險(xiǎn)邁評(píng)曲估壩過皺程。朱此盜類殿風(fēng)禽險(xiǎn)島評(píng)奸估猾過廊程緞是揪被餓審秩計(jì)茂單尼位遵內(nèi)癥部苗控頸制綿的很組文成帶部接分臣。（宰五冬）雀了勻解“被披審懷計(jì)添單個(gè)位至財(cái)知?jiǎng)?wù)拿業(yè)趴績臨的恥衡羊量池和臉評(píng)薯價(jià)”1供.了秀解苗的薦主饞要未方箱面（1）晴關(guān)乎鍵可業(yè)視績糠指焰標(biāo);（2）隊(duì)業(yè)拔績知趨級(jí)勢;（3）塊預(yù)喬測鏈、督預(yù)撇算而和韻差鐮異寶分師析;（4）拐管喬理溫層禍和就員槐工閉業(yè)朽績謊考麗核弟與懂激棗勵(lì)歸性搏報(bào)蒙酬戲政益策;（5）忘分揭部賺信赴息諒與風(fēng)不惡同喜層霉次脖部泥門明的港業(yè)餃績板報(bào)寸告;（6）闊與碧競暈爭啟對(duì)喜手玻的慈業(yè)擦績期比之較;（7）蹦外獄部罰機(jī)旅構(gòu)查提扭出滑的畢報(bào)桑告假。2垃.關(guān)轎注腥內(nèi)紹部劇財(cái)稈務(wù)杠業(yè)腥績渴衡魯量建的質(zhì)結(jié)沙果因?yàn)I此奪，侮注介冊(cè)買會(huì)點(diǎn)計(jì)除師蓄應(yīng)遺當(dāng)缺關(guān)銷注（1）吳被濕審郊計(jì)競單偵位即內(nèi)買部殖財(cái)宴務(wù)西業(yè)原績很衡球量慨所舒顯松示丈的甩未節(jié)預(yù)慢期慕到周的介結(jié)慚果倦或熱趨宴勢暗；奪（2）周管褲理狡層亮的疫調(diào)濁查聰結(jié)地果夜和己糾徒正導(dǎo)措慰施嶺；德（3）府相愧關(guān)欄信欺息扎是然否猴顯飲示幟財(cái)鵲務(wù)壇報(bào)值表船可逃能磚存雁在浸重直大勾錯(cuò)粒報(bào)貍。3栗.考菌慮遼財(cái)肆務(wù)士業(yè)含績?cè)V衡領(lǐng)量侄指艇標(biāo)耍的像可眠靠腹性如昨果刷擬汽利種用拆被端審貞計(jì)曲單幕位截內(nèi)莫部帽信慌息昏系權(quán)統(tǒng)壤生留成彎的采財(cái)哄務(wù)會(huì)業(yè)拍績欺衡濤量培指臣標(biāo)吐，龜注料冊(cè)蓋會(huì)赤計(jì)餐師適應(yīng)邀當(dāng)寶考劉慮相庫關(guān)赴信賤息擦是番否袍可?？扛?，拋以影及逢利浸用伯這澆些薄信吳息給是凳否效足哭以陣實(shí)蛛現(xiàn)唉審傻計(jì)悶?zāi)哭Z標(biāo)。4品.了葬解“被楊審傅計(jì)警單見位屑財(cái)損務(wù)暫業(yè)奇績腰的固衡悉量逃與秋評(píng)安價(jià)”的撇目偽的需吵要城強(qiáng)術(shù)調(diào)舒的傻是佛，飯注扎冊(cè)默會(huì)交計(jì)載師宇了趣解掠被標(biāo)審駕計(jì)廊單趴位述財(cái)置務(wù)料業(yè)沿績敏的枕衡除量喬與棒評(píng)那價(jià)裕，鞠是抗為桿了考怠慮框管卷理哈層址是炮否釋面暈臨賺實(shí)隸現(xiàn)紫某軍些努關(guān)毛鍵膽財(cái)革務(wù)飲業(yè)版績岡指瀉標(biāo)蜓的莊壓對(duì)力擊。5初.在作評(píng)妄價(jià)棉管他理裙層坊是僚否愚存持在歪迎曲剛財(cái)缺務(wù)建報(bào)顏表宇的拋動(dòng)沉機(jī)踐和盯壓舊力時(shí)才，案注慘冊(cè)勉會(huì)蘭計(jì)少師壞還怨應(yīng)寨當(dāng)麗考遺慮黎可控能坑存耍在餃的捏其濤他宜情班形:潤①企當(dāng)業(yè)莖或埋企其業(yè)坡的孤一潑個(gè)辣主怕要仿組覽成扇部碰分漆是腰否問有丈可愉能皆被慨出通售…疤…【例3：裙多疤選】戊灑公嘗司甲下節(jié)列賢控浪制姻活愈動(dòng)苗中泡，條屬張于造經(jīng)湯營肝業(yè)舊績沾評(píng)蜜價(jià)序方刺面灘的啦有鉗（虹）紀(jì)。A臘.由籮內(nèi)銷部省審徐計(jì)透部臟門握定局期詠對(duì)紛內(nèi)棗部級(jí)控千制喬的聲設(shè)柜計(jì)懼和桶執(zhí)店行缺效燒果碎進(jìn)咐行騰評(píng)朝價(jià)B勸.定車期恭與止客箱戶鑒對(duì)掌賬怪并具發(fā)等現(xiàn)刮的偏差聲異注進(jìn)托行徹調(diào)歡查C跨.對(duì)適照跡預(yù)卷算劉、坦預(yù)紙測凡和昨前冠期額實(shí)豈際瞧結(jié)描果稠，互對(duì)探公遇司次的務(wù)業(yè)似績缸復(fù)串核養(yǎng)和飾評(píng)肯價(jià)D曠.綜狂合宏分隔析芬財(cái)稼務(wù)法數(shù)橡據(jù)燦和魄經(jīng)范營握數(shù)答據(jù)朗之丟間犧的搶內(nèi)劫在頌關(guān)棋系八濱、豎識(shí)次別妻和通評(píng)立估壺財(cái)東務(wù)主報(bào)驚表掀層主次結(jié)和夸認(rèn)訂定宗層郵次惰的型重皂大蹦錯(cuò)濫報(bào)渴風(fēng)昆險(xiǎn)侮；（才一戀）臘評(píng)疏估帶重陰大稍錯(cuò)奶報(bào)胳風(fēng)悲險(xiǎn)蘋的咱審蠟計(jì)置程豬序（1）核在挑了菠解課被巧審手計(jì)見單悼位績及醉其終環(huán)霞境串的整零個(gè)過火程施中滴識(shí)道別療風(fēng)黨險(xiǎn)奧，瞇并絡(luò)考議慮緞各虎類講交彈易胸、耽賬聾戶吐余石額正、脂列白報(bào)授；（2）何將劈燕識(shí)指別恢的陷風(fēng)扣險(xiǎn)挪與認(rèn)挨定題層拘次可牽能比發(fā)研生驚錯(cuò)孩報(bào)凱的潮領(lǐng)啄域擦相林聯(lián)費(fèi)系黑；（3）裹考略慮館識(shí)鋸別仰的歷風(fēng)則險(xiǎn)華是丘否重手大；（4）計(jì)考糾慮錘識(shí)劣別勻的攏風(fēng)孕險(xiǎn)米導(dǎo)獻(xiàn)致們財(cái)咽務(wù)貸報(bào)梅表粗發(fā)沉生亂重閉大釣錯(cuò)虎報(bào)回的可電能慰性。（鬧二引）雀識(shí)撐別匆兩聽個(gè)編層虧次守的酒重洪大敗錯(cuò)具報(bào)倘風(fēng)膜險(xiǎn)在購對(duì)舊重占大宮錯(cuò)島報(bào)餃風(fēng)電險(xiǎn)植進(jìn)鄰行潑識(shí)響別貪和雄評(píng)穿估階后捧，臺(tái)注朵冊(cè)嗎會(huì)霜計(jì)您師符應(yīng)李當(dāng)?shù)〈_正定箏，營識(shí)右別條的茂重傳大忍錯(cuò)屋報(bào)卵風(fēng)蠶險(xiǎn)初是溉與出特漂定負(fù)的踩某糧類石交允易縫、兼賬涼戶透余湊額醫(yī)、遠(yuǎn)列弄報(bào)璃的集認(rèn)航定烤相褲關(guān)瘡（貴認(rèn)查定奧層久重狡大漆錯(cuò)每報(bào)莊風(fēng)渣險(xiǎn)瘡）贊，滾還窗是小與村財(cái)贈(zèng)務(wù)友報(bào)臘表羞整名體烘廣視泛冰相甲關(guān)畫，毛進(jìn)圾而鞋影廟響貓多益項(xiàng)榨認(rèn)繭定拖（戀報(bào)咬表尚層撤重脹大匠錯(cuò)帽報(bào)毫風(fēng)等險(xiǎn)地）疾?！纠?細(xì):單鋒選】下拴列攪關(guān)常于茄財(cái)轟務(wù)哲報(bào)承表始層凝次為重滅大屬錯(cuò)頂報(bào)閱風(fēng)芝險(xiǎn)月的信說絨法竊不齡正代確友的秤是配（相）筆。A．榨通搭常營與薄控郵制樂環(huán)吧境恩有者關(guān)B．岸與秧財(cái)棉務(wù)賤報(bào)篇表紙整堆體駁存刊在派廣兄泛庭聯(lián)煙系C．斗可蒜能鴿影祖響賭多旅項(xiàng)賞認(rèn)屋定D．陷直犧接胳界缺定斗于金某梁類鞏交軍易蔑、健賬線戶妙余集額饒、哈列匙報(bào)圍的籃具薦體五認(rèn)淡定（市三枝）怨控照制序環(huán)汁境算對(duì)航評(píng)挪估財(cái)?shù)葎?wù)芽報(bào)未表積層勿次重恒大熱錯(cuò)爪報(bào)綁風(fēng)啞險(xiǎn)很的拖影揚(yáng)響財(cái)扮務(wù)看報(bào)蛾表設(shè)層釣次息的服重?zé)岽蟠蒎e(cuò)薯報(bào)選風(fēng)劫險(xiǎn)謀很北可鳳能鏈源喜于儀薄綢弱復(fù)的蘭控殲制防環(huán)閣境救。薄皺弱厲的私控貨制蝦環(huán)峽境愚帶林來波的窯風(fēng)僵險(xiǎn)部可法能澡對(duì)錦財(cái)絕務(wù)姨報(bào)攔表宿產(chǎn)卸生湯廣死泛輸影夏響伏，翻難什以表限控于賞某碼類暑交鎖易齡、畏賬毯戶難余各額毒、靠列仰報(bào)衣，江注籮冊(cè)耽會(huì)單計(jì)毛師皆應(yīng)詳當(dāng)競采耀取浴總恰體碗應(yīng)綱對(duì)修措媽施扇。（煎四懂）爛控砌制盟（姐活竭動(dòng)冷）鴿對(duì)昨評(píng)采估認(rèn)降定剖層熔次重鑼大字錯(cuò)羨報(bào)輕風(fēng)箏險(xiǎn)然的后影善響在亭評(píng)遮估獄重脊大惑錯(cuò)冠報(bào)留風(fēng)漿險(xiǎn)匯時(shí)帝，榴注闖冊(cè)扇會(huì)河計(jì)警師斥應(yīng)倉當(dāng)晉將所孫了撞解惕的伐控申制巷（嫁活旁動(dòng)唯）腎與酷特卵定糞認(rèn)核定撫相銀聯(lián)仰系?？貑柚埔觯』畎矂?dòng)伏）宮可件能損與扔某昂一亡認(rèn)眉定撐直刻接世相村關(guān)絨，碌也灘可漂能奪與稈某老一犯認(rèn)體定緞間圍接懂相霉關(guān)配。均關(guān)鳳系圖越崗間漢接渾，頃控輛制錘（如活秩動(dòng)閱）賤在暑防得止惹或治發(fā)厲現(xiàn)場并丙糾答正割認(rèn)素定雨中筍錯(cuò)錯(cuò)報(bào)貫的沾作疑用驅(qū)越譯小安?！纠?：卻單顫選】下似列呈各鑒項(xiàng)墊中認(rèn)，發(fā)與窄丙執(zhí)公封司建財(cái)泰務(wù)吃報(bào)彩表斥層水次愈重盯大騙錯(cuò)竹報(bào)除風(fēng)嫂險(xiǎn)奏評(píng)手估提最匙相犬關(guān)御的各是()。A．新丙并公艘司窗應(yīng)呼收秀賬惰款述周宮轉(zhuǎn)喚率固成盈明慈顯凈下烘降咳趨無勢B．?dāng)乇姽蛩揪W(wǎng)持物有宵大醋量謙高醫(yī)價(jià)票值槳且淋易后被盞盜庸竊劍的曉資懼產(chǎn)C．隱丙祝公榮司畢的偏生咐產(chǎn)嘆成我本急計(jì)耕算馬過笑程鞋相競當(dāng)究復(fù)托雜D．編丙卸公煤司低控嬌制甲環(huán)粉境糖薄發(fā)弱【例6：室多蔬選】在課了即解究控感制侍環(huán)釣境訊時(shí)果，E注飾冊(cè)臭會(huì)捆計(jì)談師陵應(yīng)蹦當(dāng)蚊關(guān)勞注理的白內(nèi)錦容另有燙（怒）住。A骨.戊轟公件司蛾治滿理闊層歲相靈對(duì)薄于僑管足理衰層愈的談獨(dú)鑼立囑性B盟.戊示公徐司宋管爺理菜層舞的洲理凡念?yuàn)Z和賺經(jīng)壺營漢風(fēng)科格C摸.戊譜公親司靈員都工洞整挪體斬的豈道鹿德告價(jià)武值惜觀D側(cè).戊誘公侄司象對(duì)妨控覺制莊的韻監(jiān)汪督（度五變）嶺考敏慮蜓財(cái)拳務(wù)踏報(bào)奧表角的該可丈審被計(jì)蝕性如鄭果訪通初過牙對(duì)辨內(nèi)垂部速控望制潔的熔了牽解脅發(fā)工現(xiàn)怖下翻列夜情傭況巾，茄并對(duì)曲財(cái)狹務(wù)棋報(bào)板表神局錘部壞或缸整濟(jì)體今中剝可番審千計(jì)售性申產(chǎn)堆生蜻疑黎問，瀉注錯(cuò)冊(cè)育會(huì)慌計(jì)念師桌應(yīng)窯當(dāng)至考乳慮址出稱具保京留憑意吉見買或汁無逼法盈表劫示資意躬見的擴(kuò)審頓計(jì)槽報(bào)圣告扮：(斬1透)被咳審川計(jì)曲單向位渡會(huì)丈計(jì)記殿錄的撤狀梢況戰(zhàn)和銜可果靠景性火存慮在瓣重醋大狼問撫題顏，健不調(diào)能胞獲屑取特充黑分贏、測適滲當(dāng)獸的須審壘計(jì)具證鉗據(jù)志以脾發(fā)陣表腳無遮保岸留蝕意赤見劣；(他2太)對(duì)論管雀理寶層已的誠辜信存摸在曬嚴(yán)病重撤疑煩慮蒸。必飽要或時(shí)刻，辟注千冊(cè)難會(huì)錫計(jì)宣師偉應(yīng)袖當(dāng)噸考贈(zèng)慮做解漁除條業(yè)沸務(wù)城約扯定套。九陽、萄需隔要星特啞別撿考餡慮數(shù)的撞重聚大史錯(cuò)損報(bào)太風(fēng)么險(xiǎn)繩；（翠一再）死特散別籠風(fēng)竟險(xiǎn)似的攏含詠義作鍋為絞風(fēng)能險(xiǎn)蟲評(píng)撿估檔的噸一摟部哀分喬，罪注焦冊(cè)蜓會(huì)你計(jì)燭師歇應(yīng)析當(dāng)膜運(yùn)四用乘職筍業(yè)宇判半斷恢，逆確灰定慕識(shí)多別當(dāng)?shù)氖埏L(fēng)眨險(xiǎn)構(gòu)哪塊些午是需賢要順特崗別劫考按慮丑的沃重情大腳錯(cuò)撥報(bào)肆風(fēng)償險(xiǎn)(以昂下秘簡蒼稱特業(yè)別描風(fēng)蔑險(xiǎn))。（樹二睡）狂確保定直特驢別著風(fēng)御險(xiǎn)拳時(shí)柳需芝考層慮震的叢事良項(xiàng)在鍋確粉定螺哪跨些摔風(fēng)慢險(xiǎn)奴是考特庸別價(jià)風(fēng)傳險(xiǎn)艷時(shí)僻，闖注饑冊(cè)嘩會(huì)笛計(jì)趙師并應(yīng)暖當(dāng)僻在端考好慮槍識(shí)躬?jiǎng)e薄出婦的蓬控題制廉對(duì)漲相點(diǎn)關(guān)埋風(fēng)貴險(xiǎn)罰的貨抵各消渾效糾果暫前澤，貨根觀據(jù)撇風(fēng)山險(xiǎn)團(tuán)的性岸質(zhì)、溜潛襪在常錯(cuò)估報(bào)從的重歇要碑程僚度(包患括劉該蒙風(fēng)裕險(xiǎn)乳是蜘否耕可井能緒導(dǎo)胃致博多好項(xiàng)盆錯(cuò)痛報(bào))和泥發(fā)蕉生附的可底能速性，臉判笑斷側(cè)風(fēng)燭險(xiǎn)是折否任屬桂于歲特規(guī)別拖風(fēng)遵險(xiǎn)規(guī)。（隔三掌）挨非浮常胳規(guī)猾交韻易洋和聾判槍斷再事欺項(xiàng)蜂導(dǎo)侄致兼的斑特沸別惠風(fēng)爺險(xiǎn)特仆別市風(fēng)慢險(xiǎn)殃通船常綱與合重奇大絞的膨非竿常祥規(guī)烘交嬌易紹和得判梅斷裙事劃項(xiàng)贊有班關(guān)脆。（1）袋非太常泊規(guī)始交磚易陳是端指里由畝于昌金周額猛或芳性樣質(zhì)基異橋常攪而炭不義經(jīng)描常兵發(fā)沃生顯的守交曲易奶。非坑常判規(guī)些交床易環(huán)會(huì)倦導(dǎo)企致盞特帖別好風(fēng)糠險(xiǎn)公：①元管寄理伴層必更零多款地電介林入拜會(huì)除計(jì)圣處凍理催；舒②竄數(shù)援據(jù)刃收辨集俯和旦處權(quán)理隨涉箭及藥更唇多洲的抓人產(chǎn)工寸成表分竭；抗③誦復(fù)啦雜事的挖計(jì)脫算漫或廢會(huì)港計(jì)英處背理蛋方役法泊；匪④西非問常身規(guī)換交騾易凈的葵性穿質(zhì)減可近能雄使鍋被度審枝計(jì)費(fèi)單滔位范難爭以債對(duì)新由臉此闖產(chǎn)哪生底的今特旦別檔風(fēng)逼險(xiǎn)深實(shí)宵施露有票效倉控云制淚。（2）雞判致斷亦事膝項(xiàng)脖通貪常庸包鄙括啟做漿出嘩的嘩會(huì)扒計(jì)悠估分計(jì)蠟。判赴斷罰事摧項(xiàng)謊可喚能禿會(huì)貢導(dǎo)絡(luò)致淘的足特慚別匠風(fēng)夕險(xiǎn)疤：①蹄對(duì)風(fēng)涉鋤及亭會(huì)階計(jì)壓估饑計(jì)滲、稻收忙入侄確榨認(rèn)相等信方匙面嘗的憂會(huì)鏡計(jì)饞原罵則示存初在沿不佩同防的缺理盯解汗；允②訴所妨要棍求耍的森判牛斷嘗可買能波是感主烘觀填和辭復(fù)夢雜強(qiáng)的商，晶或黃需槐要牧對(duì)授未籃來殘事皺項(xiàng)鑄作沉出捧假?zèng)鲈O(shè)紹。四晴）交考訊慮沫與儉特惑別糞風(fēng)隸險(xiǎn)探相澡關(guān)起的斃控鑰制對(duì)惰特證別豬風(fēng)榜險(xiǎn)驢，美注日冊(cè)秒會(huì)再計(jì)狡師貼應(yīng)綱當(dāng)蒙評(píng)塔價(jià)惱相性關(guān)明控樸制柔的章設(shè)表計(jì)輝情道況浮，送并稱確志定齊其謠是立否毀已劇經(jīng)搜得勉到未執(zhí)掉行霉。由墓于陸與徑重顯大宗非撿常范規(guī)努交敞易言或刃判扭斷蜂事烤項(xiàng)擾相悟關(guān)毯的碼風(fēng)蘆險(xiǎn)很歸少受住到日盯常息控拴制的臺(tái)約篩束痕，始注遼冊(cè)握會(huì)緞?dòng)?jì)嫩師肢應(yīng)鑼當(dāng)榮了折解店被穿審蘋計(jì)普單粉位蜻是婦否省針渠對(duì)喝該斗特推別婚風(fēng)確險(xiǎn)付設(shè)尿計(jì)薪和搞實(shí)累施交了鏈控念制娃。十尚、蓋僅役通衰過坐實(shí)借質(zhì)返性碰程革序敲無旱法駐應(yīng)遷對(duì)會(huì)的除重隔大差錯(cuò)五報(bào)集風(fēng)沒險(xiǎn)1．作味為虛風(fēng)細(xì)險(xiǎn)永評(píng)宇估字的雹一志部骨分材，采如徹果魔認(rèn)編為僅援通稿過嗓實(shí)覆質(zhì)鍋性瘋程銜序升獲江取趴的粥審刮計(jì)趙證星據(jù)最無炮法狗將返認(rèn)河定豬層算次狀的拔重?cái)啻筠Z錯(cuò)溝報(bào)晉風(fēng)油險(xiǎn)蹄降飾至夜可釘接華受炊的芬低像水白平，注橡冊(cè)捕會(huì)捧計(jì)談師戰(zhàn)應(yīng)豬當(dāng)評(píng)碼價(jià)稠被申審鼻計(jì)哈單岸位摩針縮慧對(duì)非這劣些遙風(fēng)狹險(xiǎn)飛設(shè)筍計(jì)看的韻控棟制富，怨并摔確恒定捏其瘡執(zhí)宰行鐘情雜況。2．在供被妙審觀計(jì)稅單榮位膜對(duì)日悲常階交蜘易否采任用見高矩度柏自甲動(dòng)陵化庸處從理的姨情蹄況責(zé)下觸，悼審低計(jì)夠證胸?fù)?jù)宣可批能僅螺以映電婚子牌形滋式吩存魚在，劑其蘿充帽分縮慧性充和活適卷當(dāng)性常通僵常嗓取帥決厚于自呆動(dòng)怖化州信煉息荷系弟統(tǒng)毒相感關(guān)害控常制倚的性有情效液性，脂注駝冊(cè)爬會(huì)恭計(jì)作師兔應(yīng)總當(dāng)含考處慮僅遇通窩過駛實(shí)踩施濱實(shí)錘質(zhì)躲性侮程器序溉不勵(lì)能考獲責(zé)取避充辜分附、鳴適帶當(dāng)染審旁計(jì)診證吳據(jù)修的賓可稅能贈(zèng)性。重廁要輔性耽水孫平重哲要窗性怎的厚定地義我備國辦獨(dú)沒立梯審起計(jì)聽準(zhǔn)所則救對(duì)艱重萬要倒性罰的主定抖義蒼是企：“本書準(zhǔn)柿則劍所育稱輕重拼要芳性么，熊是燥指造被建審紙計(jì)洋單慘位余會(huì)酒計(jì)拆報(bào)瞞表牲中冰錯(cuò)片報(bào)吼或悔漏先報(bào)您的盞嚴(yán)短重逆程母度督，青這賓一振程掌度絮在亮特拳定森環(huán)隔境容下狠可擠能綢影非響摧會(huì)節(jié)計(jì)扛報(bào)扇表依使虹用作的求判睜斷懂或無決違策屢?！敝丶挂愿C概伸念嘆是幸針右對(duì)采會(huì)送計(jì)傘報(bào)遙表霉而號(hào)言評(píng)的頃。重帶要蛾性庫概弊念超必呼須腰從鎖會(huì)王計(jì)債報(bào)伴表您使嫂用臭者礦的熊角赤度盈來曬考乘慮蜜。重逼要任性啊的烘判扇斷兔離掉不彩開濫特色定搏的軍環(huán)翁境梯。重鑄要歇性假與僑可燙容萬忍熱誤穴差煌之爆間碎的下關(guān)棄系說。重瓜要舒性循水沉平重耍要湖性竭的咸運(yùn)嚼用金賊額橫和勞性束質(zhì)跨的霸考安慮數(shù)陶量性陜質(zhì)兩貸個(gè)盈層生次凍重司要迎性桑的劑考鏈慮會(huì)忠計(jì)萬報(bào)柜表澤層括次賬狠戶油和沸交會(huì)易坑層煉次財(cái)怨務(wù)俯報(bào)拖表飾層哄次珠：挽發(fā)洲現(xiàn)坑在畜金匪額另上肉重籮大鋒的助錯(cuò)庫報(bào)法。各膠類露交矮易肅、另賬慌戶支余康額所及徹列冰報(bào)蹄認(rèn)具定荒層奪次便：撤以勇便樸確禮定絹進(jìn)后一平步服審婚計(jì)秀程越序冬的課性襖質(zhì)飽、釣時(shí)郵間抬和戚范往圍時(shí)，鞋將懼審膽計(jì)奏風(fēng)血險(xiǎn)覆降錘至由可港接貴受裹水檢平粉。重競要初性章與農(nóng)審廊計(jì)勻風(fēng)勵(lì)險(xiǎn)類之乏間升的短關(guān)固系坑：重舉要份性擠水炮平漆越梨高娃，姻可齡接她受澡的勻?qū)徔加?jì)羽風(fēng)境險(xiǎn)稠越較高家之餓間罩正片向疼關(guān)議系;與為現(xiàn)祖實(shí)妨的悔審伍計(jì)廢風(fēng)涼險(xiǎn)年之倒間遭反戀向協(xié)關(guān)膀系符。重顆要幫性絡(luò)水餅平蒸與物審徹計(jì)康證斑據(jù)勿之法間猴的背關(guān)蔽系逼：重鉆要嶺性委水琴平謀越榮高考與倍所洪需膠要?jiǎng)偟寞倢弰∮?jì)挖證富據(jù)蒜之句間走反券向捏關(guān)煙系搖。重快要鴉性呢水嘩平娘應(yīng)勝用計(jì)靈劃誓階希段爬對(duì)漢重格要手性五水時(shí)平嚼的銹確點(diǎn)定柜：會(huì)上計(jì)裹報(bào)紙表齒層揮次嘴重婆要池性錯(cuò)水垃平查的奏確獨(dú)定賬閥戶身或軟交帽易洲層木次票重爛要釣性醬水吐平此的帆確億定考畢慮傷因伙素抵：1、怒會(huì)警計(jì)侄帳循戶鮮的藥重立要漸性-晶-故-反收向保關(guān)女系2、北會(huì)悅計(jì)聾帳碼戶虧余友額-封-友-正孝向次關(guān)跟系3、餅會(huì)倍計(jì)脊帳獻(xiàn)戶殊的銜可斥審叮性-林-謹(jǐn)-反烤向幕關(guān)替系4、瘡會(huì)改計(jì)壩帳抵戶糊被街低昂估鋒或濤高閉估笨的踢顯陪著鈔性分臘配翅方塌法劫：絡(luò)比變率裝法重鉤要頓性寇水波平續(xù)應(yīng)抱用評(píng)瓦價(jià)媽審浴計(jì)趨結(jié)撫果測時(shí)旅對(duì)憑重蓮要飾性束的歐考例慮評(píng)巾價(jià)德審炭計(jì)相結(jié)廟果務(wù)時(shí)剖所院運(yùn)裂用感的遵重崖要烘性殿水岸平錯(cuò)舍報(bào)催或筆漏飼報(bào)醒的津匯宣總加：污累央計(jì)然尚答未纏更飲正動(dòng)錯(cuò)幼報(bào)黑（3個(gè)祥組愿成魄部藍(lán)分娃）匯銀總匹數(shù)悄超涉過季重嘆要效性輪水杜平評(píng)時(shí)核的料處泳理儲(chǔ)：伏擴(kuò)獅大正審凝計(jì)曉程社序商或范請(qǐng)燭求若管足理捎當(dāng)澇局工調(diào)蜂整膀會(huì)糖計(jì)畜報(bào)牌表窄；斥保先留屈意繩見切或抹否友定損意戚見匯用總暢數(shù)更接錫近狐重寫要閘性釘水不平望的代處踐理五：覆執(zhí)斧行龍額小外他審道計(jì)悼程訴序顏或夠請(qǐng)未求縱管袖理調(diào)當(dāng)方局旺調(diào)樣整季會(huì)由計(jì)王報(bào)極表審裂計(jì)衫風(fēng)繳險(xiǎn)審密計(jì)碎模者式襖的童演舌進(jìn)帳之項(xiàng)便基渡礎(chǔ)寄審配計(jì)口模挽式(網(wǎng)t貍r活a痕n殼s惹a封c耗t六i慣o辣n看-屬b興a倡s粗e版d峽a雅u呈d嗎i公t斜m倆o萍d好e嗓l蠻)制氧度挪基僑礎(chǔ)貫審?fù)队?jì)度?？苁?娘i驅(qū)n象t焦e遭r基n梢a項(xiàng)l衣c鋪o濱n拴t您r殊o且l突-顫b則a鏡s閑e陰d揪a診u宋d氣i歲t續(xù)m弄o擠d扶e框l逐)風(fēng)鐘險(xiǎn)宴基物礎(chǔ)梢審杏計(jì)隨?？甘?忘r拾i莫s挺k強(qiáng)-教b傅a岡s生e唉d員a柴u襯d楊i巨t釘m愁o奇d桑e議l瞎)傳傳統(tǒng)測風(fēng)嗎險(xiǎn)使基倒礎(chǔ)章審變計(jì)現(xiàn)頃代袖風(fēng)釋險(xiǎn)被基萍礎(chǔ)極審膠計(jì)審蛋計(jì)扔風(fēng)餅險(xiǎn)湖：麗財(cái)憤務(wù)仁報(bào)甜表仍存研在廁重串大歪錯(cuò)創(chuàng)報(bào)村而碎注轉(zhuǎn)冊(cè)直會(huì)酬計(jì)標(biāo)師至發(fā)穗表徒不棋恰動(dòng)當(dāng)前審掠計(jì)飾意戲見疊的答可寄能腦性效。（毛一遺）倦重育大薪錯(cuò)獎(jiǎng)報(bào)冬風(fēng)克險(xiǎn)1、絹兩淺個(gè)界層困次掩的辟重志大縣錯(cuò)耽報(bào)浮風(fēng)譜險(xiǎn)2、譜固膝有溉風(fēng)萍險(xiǎn)慣和鞏控踢制虜風(fēng)橫險(xiǎn)（花二躺）獵檢盾查披風(fēng)顛險(xiǎn)（六三慎）勺檢嚴(yán)查腿風(fēng)遭險(xiǎn)稱與廚重遼大烏錯(cuò)煤報(bào)耍風(fēng)豎險(xiǎn)敞的碑反挪向握關(guān)租系審犁計(jì)折風(fēng)顆險(xiǎn)=重錫大飛錯(cuò)眉報(bào)伶風(fēng)銹險(xiǎn)×檢棟查觀風(fēng)診險(xiǎn)案污例1、鞏美胖國R此u口s丙c描h售F踏a諒c厘t笨o販r賠s撐V饞s認(rèn).拍L常e昆v概i促n煌(慮1繭9捎6歸8晃)一基案法由官宰：凡為景什藥么練一效個(gè)陶無棋辜悼的崇依仔賴盾財(cái)趟務(wù)嗓報(bào)留表殘的冰團(tuán)搖體中要近被告迫靠承易擔(dān)禾會(huì)兵計(jì)謝師繼失飄誤筒所補(bǔ)造說成馳的云損埋失狼呢拾？它會(huì)辛計(jì)殲師定具抹有羨把南風(fēng)籃險(xiǎn)奮的怎成匠本被轉(zhuǎn)堅(jiān)嫁灣給征客板戶呆，懷從痛而雀客海戶崇又防可校能黎把您他毅轉(zhuǎn)查嫁行給簽社罵會(huì)依大員眾講的巖能韻力俱。傾難播道弦損盆失所的清風(fēng)堪險(xiǎn)嶄通廣過甜會(huì)凝計(jì)模師扯不稼是痕更清容魄易殖分飼配只和涉轉(zhuǎn)標(biāo)嫁斃出禁去嚼？案狗例2、把注價(jià)冊(cè)高會(huì)蠢計(jì)裹師燈王用濤榆、其李貼洋喪接患受崇東凳風(fēng)幅股舉份軋有鋤限湯公苗司獨(dú)委庭托識(shí)對(duì)票其妨下鋪屬恭的W公按司旦實(shí)送施疲會(huì)緒計(jì)眨報(bào)再表皂年工審店。素為芹證眠實(shí)W公兆司頓往遠(yuǎn)來賀款粥項(xiàng)組的朱真舞實(shí)襪性甘，必采畏取亂了田如嬌下顫程權(quán)序簡和送方繪法邪：審午閱共應(yīng)尋收宣賬獨(dú)款青和煤應(yīng)遺付桌賬鹿款蠟明除細(xì)設(shè)賬燦，羨并偷采趨取步核轉(zhuǎn)對(duì)扁的脈方席法恥證原實(shí)犁各毫明鄭細(xì)猴帳揚(yáng)戶間是吃否截賬亡賬玻、遼賬階證尸相典符抽；了闊解續(xù)了屑賒催銷耗、盒賒崖購煙業(yè)怕務(wù)澆內(nèi)宮部活控鎮(zhèn)制肚的染健浙全臨性抵、麥有課效狂性速。民經(jīng)姨調(diào)共查端發(fā)歲現(xiàn)W公綁司濟(jì)的產(chǎn)相短關(guān)屈內(nèi)激部麻控轟制妻制色度弄存溝在初諸杠多壯漏蛋洞貧。如狂果橡你層是池注備冊(cè)接會(huì)釣計(jì)撐師屈，嫩你小會(huì)曠這停么旋審摔計(jì)號(hào)嗎母？案欺例3、A和B注幕冊(cè)父會(huì)滴計(jì)齊師價(jià)對(duì)X市Y扶Z股狡份席有篇限園公釀司0校9年肺度稅會(huì)止計(jì)柜報(bào)夜表鋤進(jìn)滲行廈審際計(jì)紫，袖其勺未被經(jīng)姜審資計(jì)溫的銅有昏關(guān)辮會(huì)連計(jì)臘報(bào)辭表易項(xiàng)暖目栽金醉額牛如抹下秩（姻單堤位菌：改人霸民崗幣則萬拒元校）記：會(huì)勝計(jì)逗報(bào)蓬表翻項(xiàng)嫁目環(huán)名驚稱械金為額資翁產(chǎn)煤總采計(jì)1課8傷0自0燃0遺0股鹽東榜權(quán)廳益情合李計(jì)8漲8語0物0另0主凱營杰業(yè)所務(wù)怒收牲入2禍4富0擾0云0節(jié)0利索潤軟總窄額3奸6粘0仰0商0凈雹利迎潤2境4堡1看2用0討貴論敏：如盞果陰以講資妙產(chǎn)杯總撫額時(shí)、懸凈貼資慢產(chǎn)盒（愈股饞東奔權(quán)吩益銹）沫、符主膜營件業(yè)確務(wù)菌收務(wù)入下和貧凈遇利貝潤棄作美為鈔判評(píng)斷貼基劉礎(chǔ)勵(lì)，帳采災(zāi)用灘固嶺定肚比攝率欠法安，裙并加假混定柴資燭產(chǎn)貨總凡額眉、離凈羊資譯產(chǎn)薪、催主暗營饑業(yè)興務(wù)磁收濃入壯和靠