貨幣資金和特殊項(xiàng)目審計(jì)概述

四.或有事項(xiàng)的審計(jì)(一)或有事項(xiàng)的概念是指過去的交易或事項(xiàng)形成的一種狀況，其結(jié)果須通過未來不確定事項(xiàng)的發(fā)生或不發(fā)生予以證實(shí).若或有事項(xiàng)的結(jié)果很可能導(dǎo)致經(jīng)濟(jì)利益流入企業(yè),就形成或有資產(chǎn),需在報(bào)表附注中披露,否則若或有事項(xiàng)的結(jié)果不是很可能導(dǎo)致經(jīng)濟(jì)利益流入企業(yè),一般不需要在報(bào)表附注中加以披露,對于或有資產(chǎn),企業(yè)不應(yīng)加以確認(rèn);若或有事項(xiàng)的結(jié)果很可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè),同時(shí)滿足負(fù)債確認(rèn)的條件,企業(yè)需要將其確認(rèn)為負(fù)債---預(yù)計(jì)負(fù)債,若不滿足確認(rèn)條件,企業(yè)不需要加以確認(rèn),但需在報(bào)表附注中披露.常見的或有事項(xiàng)1.未決訴訟或仲裁2.債務(wù)擔(dān)保3.產(chǎn)品質(zhì)量保證（含產(chǎn)品安全保證）4.承諾5.虧損合同6.重組義務(wù)7.環(huán)境污染整治等(二)或?qū)び屑Z事矩項(xiàng)車的爭特忽點(diǎn)是皮過鄉(xiāng)豐去叼的悼交湯易王或繡事兆項(xiàng)貓形剪成廟的流一恒種物狀周況;具猛有攻不采確午定善性;結(jié)顆果兔只瓶能燦由闊未脊來風(fēng)發(fā)庫生埋的夏時(shí)陰間蹤蝶加照以竊確樸定;影愈響穗或曉有五事旬項(xiàng)躺結(jié)麥果車的托不俘確土定豆性珠因柜素漸不輩能童由盼企賤業(yè)殿控趣制.（捐三興）鞋或賊有樓事睛項(xiàng)事的迫審叛計(jì)石目瘋標(biāo)1清.確羞定腥或嚴(yán)有呼事私項(xiàng)亮是弦否誤存萬在蕩和喘完唉整;2所.確墊定秒或肌有誓事尺項(xiàng)掃的中確狼認(rèn)額和訊計(jì)圖量聾是血否切符巾合膽規(guī)兼定;3側(cè).確團(tuán)定娛或鐵有柜事揪項(xiàng)墳的昨披恥露禁是峽否朗恰章當(dāng)重妖點(diǎn)旋關(guān)央注李：①庫是易否知存籃在失或充有笛事亡項(xiàng)紗產(chǎn)趴生研的快條幸件牌、評情謙況董或妥者泥環(huán)全境奏。②肉或配有墨事雪項(xiàng)夫產(chǎn)抄生策不諒利證結(jié)控果匠的做可犯能桌性輛。③俯可疼能紐奉造鍛成督損求失俊的耳金楚額喝或約者盟范罷圍射的巧大來小汁。（困四弱）游審豆計(jì)蜂程援序1猶.了凝解屠被顧審欺計(jì)石單唯位疤的老內(nèi)渠部透控慣制永（懶與呆識處別污或蒙有舉事惜項(xiàng)錯(cuò)有糊關(guān)葛的踏）2羽.查類閱覆被捷審浪計(jì)料單晶位柴董隸事游會(huì)躍或隔股佳東煉大起會(huì)衣的屋會(huì)糾議壺紀(jì)鑰錄3壩.向添與艇被厘審急計(jì)顧單秘位夜有則業(yè)襖務(wù)刑往吳來疤的暗銀偶行救函捎證番或顆檢唯查末被酸審勿計(jì)烤單子位私與刻銀在行宅之孤間航的形借固款榮協(xié)掏議扒和烏往吃來壩函曉件針，屯以上查扶找熔有飯關(guān)府票硬據(jù)羊貼亭現(xiàn)茶、駕背夏書刻、筐應(yīng)躲收梢賬色款揮抵體借孫、哪票形據(jù)彩背遭書墻和鍵擔(dān)去保許。4澤.復(fù)栽核餡稅輕收濫結(jié)級算噸報(bào)冬告5塞.函市證標(biāo)被酸審奶計(jì)澡單槽位稠律膠師鋒或慶法懸律益顧扯問6量.詢琴問歉被不審件計(jì)厭單縮慧位成管棄理儀當(dāng)繪局7何.復(fù)測核絡(luò)已句有愉的陜審火計(jì)宣工慕作千底虹稿8膀.確宴定撥或滿有郵事疾項(xiàng)棍的稼確蚊認(rèn)歪和咐計(jì)獨(dú)量軟是刷否拔符夾合犬規(guī)養(yǎng)定,會(huì)海計(jì)識處泥理鳴是掌否醬正學(xué)確8【尿例罪】間或宰有坡負(fù)誘債對審寫計(jì)浪業(yè)輪務(wù)燙舉鉆例東得方貍會(huì)讀計(jì)啊師受事廟務(wù)雁所電的森注緒冊末會(huì)早計(jì)爭師邀張裹軍翅和朵李栽明蛋依表據(jù)剛既啄定勁的鮮審沈計(jì)費(fèi)工渠作開計(jì)波劃厭，納于固2裂0恥0而3脹年助2賄月方1襯0蛇日爬~徒2村0簡日魂對漂海唉達(dá)轎公矛司賠2敬0杏0院2置年已1幸2癢月拔3道1濤日堤的誼資浩產(chǎn)故負(fù)眼債尚表柴及謠該誘年輪度艷的哀利礦潤賄表揪和叫現(xiàn)占金從流玻量敵表塵進(jìn)姑行社了坡審炮計(jì)芝。來在救審刑計(jì)雙過胖程宋中坊，堪張漫軍躍和慰李葬明闖從俘職廁工隱中氏了趁解呈到近該微公撒司永對鮮某吧企著業(yè)罪進(jìn)抖行獨(dú)了奇1依0抬0蠅萬蓮元對的煤債脖務(wù)鈔擔(dān)愧保飲，診而挽被袍擔(dān)擊保發(fā)企君業(yè)楚又旗面肝臨爸著彼破首產(chǎn)嘆。返張勵(lì)軍窮和翅李忙明剩覺集得泥該霸公每司柴對林或旁有搏負(fù)哭債肺缺墊乏瓦足駱夠鼻的熟認(rèn)糊識現(xiàn)，辛又兇未牌予橡說然明翠，槽為臣了德防隙止縣疏悅漏奔，釋決縱定室對娘該夫公概司詞的拍或丙有獵負(fù)嘗債挑業(yè)你務(wù)除采脾取肯必傅要黨的吉審君計(jì)裳程么序扁。9張倍軍目和彼李飼明偏首路先魂向竟該氣公筑司犁的濃法百律煮顧霜問污詢笑問乎，估法撿律摟顧交問咐聲拔明膠沒維有粘此截事蚊。炕而撲后赤，般張損軍檔和菊李廉明謊又澤向炊該證公蓋司茂的靠領(lǐng)菊導(dǎo)爽詢脂問丙，婚領(lǐng)裕導(dǎo)蹦也慢斷斷然益聲由明拾沒偶有示此續(xù)事囑。軌為漫了列將衰此滲事信查墻個(gè)絨水軍落評石宋出蓬，描張鼓軍間和岡李隙明刻又徒找疑到奪了剝反舌映隨情波況耳的冒職雕工秒，貞該融職焰工翻很蕩明返確果地峰指夢出找了那兩廚個(gè)丙單罪位鴉的姥經(jīng)百辦傭人毀及釣該氏公較司擁擔(dān)挎保羨蓋腔章皆的惠日往期劫。艦按犬照敲該去職勻工頂所柳反碑映克的辱情鼻況線，竹張宇軍駛和蟲李打明殖又接回巡壽到應(yīng)了樓海根達(dá)秩公指司祖，酒找店到血經(jīng)愛辦喊此盞事嚴(yán)的削辦哥公殺室鼓主丈任糞，吊證冊實(shí)役確切有君此毒事倘，趙但夸非億領(lǐng)培導(dǎo)緒交桑辦市，各而撒是婚講政哥拖們躬意須氣冤自擊作晨主蚊張輩，羅偷買偷推辦晃理徹的快。1元0張沾軍絞和形李衛(wèi)明釀根誕據(jù)輔實(shí)算際德情琴?zèng)r踢，佛認(rèn)垂定堆海砌達(dá)愈公揭司臺為丙別吐的熄企野業(yè)霧在如貸肥款品擔(dān)睬保苗文雨件敢上搖蓋盤章澡簽啊字青，靜事選實(shí)黨清桶楚舉，鄙雖覽非閣領(lǐng)哀導(dǎo)正授汽意智，充但黎已析具佛備岔了先法挑律弱效聾力萄。億若脆被政擔(dān)襖保使企根業(yè)運(yùn)破嫁產(chǎn)束，閑海繩達(dá)委公院司鬧則負(fù)應(yīng)誕無洪條龜件覽為米被味擔(dān)匠保汁企談業(yè)萍償委還巾該重筆逗債捎務(wù)惱，鮮因稱而均必哪然懂影體響蹲該俊公錘司表的鐵財(cái)糞務(wù)與狀月況鵝和注經(jīng)辣營斥現(xiàn)緩狀健。多至紀(jì)于亮對喪辦暖公首室揭主魂任才的晉處犁理者，宰則清是尊該禍公析司模內(nèi)紅部仰的洲事越。張項(xiàng)軍貧和球李啞明茅根割據(jù)放已舍掌彈握脊的擠審嶄計(jì)鍵證糾據(jù)寶，俘認(rèn)理為眠海墳達(dá)軌公義司陵確抵實(shí)族存字在皇為傷別種的晉企舊業(yè)拜進(jìn)決行吳債儲務(wù)慎擔(dān)虧保國的副事鋼實(shí)竭。陵此揉事富已棕構(gòu)丟成拍海承達(dá)拋公東司陵的蜘或酬有煎負(fù)六債封，斑因示此寨，汪海焰達(dá)域公福司踐必掩須歲在希會(huì)削計(jì)擊報(bào)批表寶附團(tuán)注燃中召進(jìn)判行耍充來分道披洋露校，碌以帥避寨免誕給嫌投年資息者間和軍債受權(quán)此人熔造憐成憐損浴失禿，塔誤鏡導(dǎo)價(jià)潛病在毀的緞投呢資巾者寬。1滅1（看五由）束獲熟取告律磁師弟聲凍明薪書被端審渾計(jì)涉單塘位縫律劑師旁對集函的證果問蠅題算的嶼答渣復(fù)強(qiáng)和曾說貝明角，峰就休是罰律跡師浪聲昏明嚇書雷。對爭律咐師而的過函陰證件，震通鈔常議以饒被軍審徑計(jì)匠單孫位捕的素名喂義窯，址通兄過占寄搖發(fā)皂審挎計(jì)拜詢乎證城函槽的貌方藍(lán)式心實(shí)在施攝。律漆師些聲恭明脾書在所礎(chǔ)用勁的療格帥式朝和誤措臟辭韻并肉沒削有厘定芝式生。茅單為位闊不晉同伸或芳情架況尊不劣同欲，案律訊師寸出迅具勸的眼聲授明毅書度也雷不勉相餅同憐。律全師鴨詢壇證巧函和律拔師兵詢改證見函早復(fù)包函的燙格稈式密見鎖教爆材礎(chǔ)4漢0隨7谷頁。四.持燥續(xù)暢經(jīng)企營鳥的薪審演計(jì)(一)含窯義是腐指穴被子審瘦計(jì)捉單遼位添在意編忍制竭會(huì)租計(jì)砍報(bào)蹈表初時(shí),假勺定賓其畏經(jīng)瞇營武活族動(dòng)劣在可速預(yù)靜見伶的貴將萄來會(huì)犧繼臘續(xù)彎下研去,不四擬握也個(gè)不情必池終植止桌或亭破第產(chǎn)層清釋算,可迫以長在庫正津常零的蒙經(jīng)疾營館過樓程漆中經(jīng)變穗現(xiàn)斬資哈產(chǎn)倍、陷清腐算般債惕務(wù).1里2思展考:墊C雪P覆A為苦什逆么經(jīng)要鴿關(guān)喂注咱被宮審袋計(jì)苦單是位薪的朵持止續(xù)尚經(jīng)足營食能么力?持疊續(xù)月經(jīng)驕營依假殃設(shè)嘉是傍會(huì)微計(jì)櫻確片認(rèn)踢和慚計(jì)哲量環(huán)的凝四惹項(xiàng)拘基半本含假驅(qū)定倚之充一思，正對變財(cái)營務(wù)悉報(bào)挎表章的匯編磁制還和叢審蠟計(jì)拍關(guān)菜系鞭重?cái)R大法。臂是福否謠以發(fā)持繁續(xù)糟經(jīng)覺營浮假擾設(shè)疾為蜘基網(wǎng)礎(chǔ)例編佛制消財(cái)知?jiǎng)?wù)象報(bào)振表段，激對揪會(huì)興計(jì)命確竹認(rèn)緞、寺計(jì)偷量涌和濤列鐮報(bào)沈?qū)⑴锂a(chǎn)退生桶很畝大單影援響去。1依3(二)管驅(qū)理掃層嘩的近責(zé)脾任管賊理綢層漿應(yīng)棉當(dāng)奇根扒據(jù)席企慚業(yè)挪會(huì)壯計(jì)墊準(zhǔn)落則肅的邪規(guī)杯定緣瑞，對枕持軌續(xù)如經(jīng)字營窯能牌力譯做季出陶評浙估，延考鑰慮運(yùn)還用持粥續(xù)露經(jīng)懼營失假般設(shè)漫編范制盤財(cái)會(huì)務(wù)扶報(bào)摸表舉的合冶理污性。管鍬理么層絞對士持齒續(xù)梳經(jīng)間營汪能鋤力以的數(shù)評雙估表涉鴉及滴在倡特愁定藝時(shí)的點(diǎn)贊對綁事排項(xiàng)發(fā)或與情把況倉的未絨來惹結(jié)陳果作遭出結(jié)判葉斷圓，字這轎些梢事呼項(xiàng)歌或予情累況愉的寧未徐來蹤蝶結(jié)原果曉具暮有固塘有攔的慌不嫂確熄定她性。1熔4(三)注潤冊竄會(huì)著計(jì)針師堅(jiān)的講責(zé)揮任考侮慮睜管框理僻層運(yùn)槍用持藍(lán)續(xù)壯經(jīng)豎營饑假耕設(shè)采的適花當(dāng)眼性和披狀露津的告充脈分垃性。注差冊公會(huì)股計(jì)六師忽應(yīng)愛按程照疑審菠計(jì)爺準(zhǔn)溫則貸的旦要膛求碰，玩實(shí)壯施臘必妻要施的獎(jiǎng)審賢計(jì)嬌程褲序盒，嬌獲匙取色充吉分銳、慚適社當(dāng)彎的抄審藏計(jì)床證絮據(jù)織，確倘定可著能策導(dǎo)棉致勁對穴持冰續(xù)銳經(jīng)千營揪能油力霞產(chǎn)槐生謙重通大穴疑接慮毀的舟事破項(xiàng)藝或徐情烈況是拒否罩存康在窯重衰大狐不犯確瞇定拴性約，陷并考經(jīng)慮枯對決審迷計(jì)爬報(bào)哈告裂的爛影向響。1定5（壯四烈）康導(dǎo)尾致居對界持瘡續(xù)斯經(jīng)驕營冤假釀設(shè)則產(chǎn)士生把重貌大鮮疑級慮部的抄事好項(xiàng)門或什情疫況被上審余計(jì)詢單俘位愈在財(cái)肥務(wù)脊、魚經(jīng)服營以其及其渴他京方照面存替在萬的服某年些摘事液項(xiàng)接或栽情溪況別可田能浩導(dǎo)潮致責(zé)經(jīng)舊營困風(fēng)瞎險(xiǎn)稀，足這職些母事短項(xiàng)稅或庫情警況單暴獨(dú)或連孕同其暫他象事那項(xiàng)濤或養(yǎng)情告況搏可汗能籠導(dǎo)體致乞?qū)艹致岳m(xù)范經(jīng)君營攜假藏設(shè)配產(chǎn)鄉(xiāng)豐生帳重孔大盒疑鐮?wèi)]毅。1芹61下.財(cái)造務(wù)撐方色面(吹1半)凈瓶資約產(chǎn)鼠為跑負(fù)罩或滿營福運(yùn)莫資沈金叨出騾現(xiàn)尊負(fù)雖數(shù);(吉2咽)無針法高償籃還躁即丹將義到醒期牲且南難名以系展娛期爹的跡借激款;(漆3箭)存復(fù)在扯債身權(quán)刑人牌撤目銷情財(cái)晝務(wù)柏支鮮持斑的國跡挎象敏；(險(xiǎn)4尊)無信法足繼隙續(xù)私履蒙行簡重代大羞借傷款銹合夏同厚中光的慮有圾關(guān)慢條丹款;(面5賭)無張法彎償殃還宿到皇期丘債昆務(wù);(捕6偶)拖溪欠捧或籍停心止呼發(fā)列放量股升利;(藝7短)無禮法壘獲策得浩開亂發(fā)范必循要道的擇新匙產(chǎn)樸品脂或?yàn)V進(jìn)檢行上其攝他掠必鏈要哈的直投六資掙所遺需念的留資肯金細(xì)等徐。1充72電.經(jīng)黃營授方幻玉面(塘1軟)管君理洽層謎計(jì)惡劃吧清換算么被繡審橋計(jì)宿單國位趟或僑終然止預(yù)經(jīng)袖營草；(槽2占)關(guān)固鍵納管既理沙人剩員犧離更職曉且古無胡人柳替疾代;(盒3旦)失以去委主并要伴市牽場作、臺特嘴許片權(quán)覺或劇主駝要史供剝應(yīng)熱商;(鏈4艷)人縱力慣資種源罰或愿重層要診原沈材你料彩短頁缺游；(踢5啦)出母現(xiàn)右非邀常蛇成刊功嶼的暑競歪爭漂者桑。1升83猛.其蓄他饅方孫面(沈1爪)違俯反俗有帽關(guān)叛資堵本牧或絮其經(jīng)他音法休定府要烈求;(撒2嫌)未塔決搖訴貫訟鉆或獄監(jiān)醋管道程旋序伴，缸可胞能棍導(dǎo)頑致繁其鈔無愿法錘支硬付亡索禿賠根金驗(yàn)額;(宴3南)有紹關(guān)欣法辨律遍、緣瑞法饅規(guī)框或梁政唉策廁的笛變程化彩可桑能窮造圾成嚴(yán)重雅大紛不挪利稀影率響;(姥4哈)對早發(fā)豬生滲的籍災(zāi)攀害張尚沃未犧購卻買撤保欺險(xiǎn)所或環(huán)保春額爹不還足寶。1混9(五)審獲計(jì)濟(jì)程管序1妖.識站別符可漠能淋導(dǎo)灣致榨對對持潔續(xù)誓經(jīng)臭營沙能泄力抵產(chǎn)鞏生膽重原大艱疑球慮找的把事遵項(xiàng)荒或丑情盟況苗的防審金計(jì)妄程婦序堡（今補(bǔ)扭充更）①關(guān)鍛注赤被乳審摟計(jì)源單盟位聾在財(cái)斥務(wù)肢、稻經(jīng)歉營等妙方效面圈存抱在孩的壘持孫續(xù)雀經(jīng)敗營場假溜設(shè)叛不渠再舟合悟理卡的緒各去種態(tài)跡舌象榮。②慢了含解判被吳審?qiáng)视?jì)崗單液位兇管剝理裕當(dāng)跨局政對覽于叼存討在體的簡持肝續(xù)倘經(jīng)附營過假膽設(shè)私不淡再?zèng)龊舷頇C(jī)的障跡概象地計(jì)街劃府采盒取騙的主措洪施擦，借井扭判硬斷五其栗能像否足緩剃解使對伯持齊續(xù)醋經(jīng)乓營督假般設(shè)妨的豆影蔽響奏。③花與捷管拐理心當(dāng)禽局亂分緊析全、樂討百論狀最惑近傘的秘會(huì)土計(jì)敢報(bào)撿表猴。④攻與剛管笛理再當(dāng)視局紛分閱析羞、拒討斯論勒現(xiàn)鞏金省流舉量營預(yù)捕測應(yīng)、娛盈晴利導(dǎo)預(yù)杜測飽及貿(mào)其州他仍預(yù)鑼測財(cái)。2換0⑤滔審闊核違影臟響指持約續(xù)蟻經(jīng)臨營炒能類力豪的屑期特后妥事霸項(xiàng)雖、碼財(cái)型務(wù)寧承惱諾饅及宜或予有缺事憐項(xiàng)欲。少對曠于祝應(yīng)酒予衣披秘露岡的住持歲續(xù)罵經(jīng)笑營億事代項(xiàng)鍵，丑驗(yàn)辱明胃是答否剖已噴作泄恰惱當(dāng)仰披隆露使。⑥送檢狼查鴨借凈款桑合年同灰及豎債范務(wù)著契被約鎮(zhèn)條相款鋒等粥的冠履衡行胞情悄況娘。⑦重查滋閱體股裳東擺大茅會(huì)惜、螺董師事頁會(huì)啊會(huì)崖議里及芹其壓他脾重言要蘭會(huì)事議息有厘關(guān)賢財(cái)上務(wù)啞困霞境當(dāng)?shù)挠坝浖蹭浖?。⑧刻向趴被堪審搶?jì)鋪單冬位盈的宇法巧律忌顧似問幣或不律魂師鍬詢腦問羽有寇關(guān)各訴貼訟廢、何索鉛賠濁的釋情派況究。2閱1⑨衫檢僑查康有趨無想改電善徐措細(xì)施影及謠財(cái)部務(wù)要救央助魄計(jì)豈劃懼，基并千評她估邪其斥合釀法份性路和話可所行唐性粒。⑩昨向貪被珠審述計(jì)筋單歐位夏管衰理簽當(dāng)矩局移索脖取吐其照關(guān)枯于多持鴉續(xù)偏經(jīng)黃營卷假晚設(shè)嬸的督書析面句聲托明退。2之22紋.進(jìn)匪一肆步挨審漠計(jì)唉程巾序識留別夫出葬可奮能部導(dǎo)已致向?qū)ο沙趾缋m(xù)昂經(jīng)販營模能拳力桿產(chǎn)糟生重臂大驗(yàn)疑亞慮槍的崖事月項(xiàng)絹或蒸情愉況但時(shí)羨，底應(yīng)督追盜加裂審計(jì)東程固序回：（1）市如要果慌管銅理榆層漠尚激未糧對刑被檔審蔬計(jì)咳單奔位訴持寸續(xù)房誠經(jīng)濫營蠶能摟力揮作柏出宣評蘇估縱，童提師請環(huán)其神進(jìn)積行恭評揚(yáng)估膠。（2）趙評箱價(jià)望管絹理括層判與吊經(jīng)垮營德能梳力蜜評勒估遭相涌關(guān)稿的立未贊來型應(yīng)衫對萄計(jì)害劃吧，訴這骨些棟計(jì)恨劃捉的親結(jié)絡(luò)果亮是溪否融可勇能矮改遍善恐目您前旁的遵狀基況掙，廉以踢及艙管踢理鍋層負(fù)的勤計(jì)目劃載對牛于祖具柜體或情觸況諷是被否我可志行濱。2參3（3）高如在果憲被飽審浸計(jì)頸單印位罩已墳編況制雄現(xiàn)陪金搬流容量金預(yù)臺測乓，燈且暈對純預(yù)抬測毒的叫分軍析任是即評惑價(jià)妄管潑理絡(luò)層危未巧來愚應(yīng)堤對輝計(jì)倚劃里時(shí)薦考稠慮址的達(dá)事確項(xiàng)炮或類情蹈況峰的亦未殘來哪結(jié)癥果彈的綁重男要志因海素好，倉評腎價(jià)楊用忠于醒編境制削預(yù)悟測讓的彩基遺礎(chǔ)失數(shù)零據(jù)維的睡可啄靠層性昏，負(fù)并恰確辟定絨預(yù)紅測姻所執(zhí)基拘于桶的裁假帽設(shè)積是堡否消具母有顧充鹽分遙的抓支首持堅(jiān)。（4）河考皮慮年自妻管誕理突層圓作巾出吃評先估即后來是夾否俱存游在訴其瘡他雅可砌獲障得言的夢事仆實(shí)想或貌信欣息晚。（5）董要拐求房誠管逗理探層認(rèn)和擴(kuò)治蔥理輩層哲（特如密適運(yùn)用導(dǎo)）印提聚供哄有辟關(guān)是未拳來繁應(yīng)嫂對苦計(jì)別劃墓及爸其壯可屑行簽性雖的摔書財(cái)面據(jù)聲批明菌。2牧4（聾六膊）夜審叮計(jì)腎結(jié)遍論稈與獵報(bào)不告考喉慮遇以梅下旨四農(nóng)種怠情粗況瞇對像審瞞計(jì)擋意簡見狹的呼影業(yè)響1技.陽提膀請付管害理螺層漏對蕉持探續(xù)勿經(jīng)猜營陸能隸力灣作輪出番評基估2辱.徒被移審秤計(jì)勇單勤位歡運(yùn)照用手持朵續(xù)漲經(jīng)歪營乏假令設(shè)恭適抓當(dāng)竟，熔但伶存輕在解重謹(jǐn)大挺不價(jià)確犁定導(dǎo)性3指.壩被采審綁計(jì)伴單先位栗運(yùn)獲用緩持以續(xù)姑經(jīng)拼營封假米設(shè)贊不跌適拌當(dāng)（慘1目）似繼停續(xù)傲使滑用（柱2門）規(guī)改夠用態(tài)其卵他卡編款制茶基迫礎(chǔ)破：忍適席當(dāng)市或石不憤適彎當(dāng)4六.負(fù)嚴(yán)捆重渾拖身延價(jià)對敏財(cái)怨務(wù)尚報(bào)而表銹的稱批商準(zhǔn)1孫.體提有請甲管茅理沃層教對塑持饅續(xù)委經(jīng)悠營盈能仆力濫作用出噴評狼估克若若評莊估鍛期瓶間掙未楊延查伸喬至象自糠資杯產(chǎn)愁負(fù)娘債衛(wèi)表某日瓜起寄的站1神2肆個(gè)吹月虹，載注克冊較會(huì)隆計(jì)桃?guī)焼栌痔盼凑棠芷D獲塊取笑充譽(yù)分肚適圣當(dāng)勺的晝審稅計(jì)煤證躬據(jù)衣，審啊計(jì)費(fèi)意疊見饅:館保止留盾或健無塔法功表朵示