初步業(yè)務(wù)活動(dòng)審計(jì)計(jì)劃等

第五章計(jì)劃審計(jì)工作第一節(jié)初步業(yè)務(wù)活動(dòng)第二節(jié)審計(jì)計(jì)劃第三節(jié)審計(jì)重要性第四節(jié)審計(jì)風(fēng)險(xiǎn)

第一節(jié)初步業(yè)務(wù)活動(dòng)目的和內(nèi)容審計(jì)業(yè)務(wù)約定書第一節(jié)初步業(yè)務(wù)活動(dòng)2006年版《中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1111號(hào)——審計(jì)業(yè)務(wù)約定書》2010年版《中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1111號(hào)——就審計(jì)業(yè)務(wù)約定條款達(dá)成一致意見》第添一親節(jié)尼初曾步精業(yè)耍務(wù)算活孫動(dòng)一給、戶目葵的聲和憲內(nèi)肥容目掉的妻：具鋪備繳執(zhí)害行繪業(yè)千務(wù)前所擾需山的關(guān)獨(dú)殘立其性特和底能歸力篩；不臣存瞞在州因協(xié)管忙理顛層蕩誠紐奉信掠問鏟題邪而沒可岔能騙影趨響蠶注欠冊(cè)孕會(huì)衣計(jì)溜師湖保繳持碎該聚項(xiàng)繩業(yè)餅務(wù)緣瑞的或意立愿驅(qū)的插事越項(xiàng)仍；與茂被軍審聰計(jì)本單名位諒之確間泊不鋪存揭在奮對(duì)垮業(yè)桃務(wù)防約其定寧條配款梁的穿誤舉解樹。第問一秘節(jié)谷初漲步木業(yè)射務(wù)恩活所動(dòng)內(nèi)視容:針舒對(duì)密保閥持督客計(jì)戶撐關(guān)您系傳和尿具喉體攏審鄙計(jì)貝業(yè)騙務(wù)粒實(shí)粉施烈相皆應(yīng)頭的期質(zhì)蹲量您控綠制覺程跳序荒；評(píng)激價(jià)蹲遵喚守處相舟關(guān)敞職亭業(yè)借道脫德購要豬求鞋的騎情亭況孫；就沫審掛計(jì)謀業(yè)臺(tái)務(wù)館約斥定嚷條比款先達(dá)挺成侄一艷致甲意鋒見塑。第糟一順節(jié)命初章步無業(yè)朱務(wù)惕活撫動(dòng)三發(fā)、湯審產(chǎn)計(jì)瞇業(yè)味務(wù)呆約部定剪書1骨.涵哀義：審記計(jì)皆業(yè)齡務(wù)遮約盟定邀書醉，心是謙指赤會(huì)就計(jì)富師樹事貸務(wù)轟所翁與援被嫁審知計(jì)哥單茫位晃簽芬訂向的置，舟用懷以爆記止錄安和蝦確稅認(rèn)張審敬計(jì)碼業(yè)踩務(wù)稱的品委底托羅與筐受康托防關(guān)張系蹄、皇審會(huì)計(jì)鍛目通標(biāo)聽和恢范啟圍袖、電雙柳方胞的時(shí)責(zé)躍任憶以累及基報(bào)踩告木的浸格商式子等室事球項(xiàng)遷的周書己面評(píng)協(xié)急議與。理及解仔：簽范約脅人：罷被著審緊計(jì)剛單膚位河與斯會(huì)辱計(jì)龜師偏事糾務(wù)緞所內(nèi)革容：委楚托頃與沫受你托它關(guān)轟系探、紅審榜計(jì)暈?zāi)縿倶?biāo)哄和筋范曬圍宇、徹雙匪方盛的材責(zé)蜂任膜以頭及循報(bào)徒告借的石格的式目日的：明喊確暢約承定仇雙溝方派的器責(zé)娘任唇與民義圖務(wù)宵，李促也使茄雙踏方訪遵喚守將約誘定助事芒項(xiàng)紐奉并滋加連強(qiáng)諷合仁作商，極以半保爭(zhēng)護(hù)探會(huì)紙計(jì)畝師捐事賭務(wù)火所現(xiàn)與劃被蒼審晝計(jì)寫單計(jì)位蜻的賊利滴益性蠶質(zhì)：具樓有哨經(jīng)流濟(jì)國合律同揚(yáng)的劈燕性況質(zhì)薯，托一趣經(jīng)跌約氧定堵雙竊方越簽挎字知認(rèn)屈可怠，授即昨成敘為卷會(huì)阻計(jì)唱師距事榮務(wù)唯所值與饒委肚托固人傘之潑間層在讓法奴律勺上遭生頸效午的萌契挖約幣。再（辨必株須爛是咬書房誠面矩）第旱一賄節(jié)長初解步跳業(yè)打務(wù)災(zāi)活斃動(dòng)2衣.作疾用可燈增禿進(jìn)漲事疲務(wù)所所功與縣被夕審懲單燥位輩之秤間書的延相牌互糧了兔解作源為股被筍審辯單估位妻評(píng)刊價(jià)敞審療計(jì)象業(yè)著務(wù)紅完吐成駱情再?zèng)r傍及低事楊務(wù)幟所件檢庸查虧被土審常單弓位醬約魂定賀義室務(wù)刊履望行絡(luò)情測(cè)況滲的如蠻果和出指現(xiàn)沉法滴律峽訴肌訟裁，某審態(tài)計(jì)狠業(yè)狠務(wù)蘆約首定補(bǔ)書訪是騰確逮定窮會(huì)多計(jì)壩師仇和弟委片托順人龍雙他方壯應(yīng)領(lǐng)負(fù)高責(zé)劫任寶的線重鼓要進(jìn)證霧據(jù)第看一踐節(jié)美初隆步翻業(yè)他務(wù)咱活性動(dòng)3冶.審堡計(jì)悲業(yè)篇?jiǎng)?wù)訓(xùn)約露定勇書灘基階本閣內(nèi)斗容財(cái)傘務(wù)裳報(bào)扶表粥審單計(jì)伙的滅目胳標(biāo)靜與轎范爹圍艇；注攀冊(cè)章會(huì)瓦計(jì)錦師榮的普責(zé)漿任梅；管融理書層獲的似責(zé)子任嗎；指豈出臂用肥于掛編利制煤財(cái)快務(wù)禁報(bào)皂表英所幻玉適寫用便的燃財(cái)鬼務(wù)趴報(bào)慢告無編能制茫基償?shù)A封；提澤及斗注痰冊(cè)闖會(huì)嚇計(jì)坑師圈擬純出困具起的挎審始計(jì)居報(bào)檢告錯(cuò)的架預(yù)院期妹形值式巖和鼓內(nèi)肉容掀，陳以蝕及份對(duì)話在教特礙定距情吐況期下喘出歐具禍的其審罪計(jì)抬報(bào)洲告悔可嫁能畫不目同控于序預(yù)康期霧形賊式督和位內(nèi)罪容靈的刷說紗明誰。其糟他壩內(nèi)滑容崇包惡括駁以壓下鄭：注嗎冊(cè)倆會(huì)馬計(jì)旬師垮應(yīng)微當(dāng)效在叛下忍列樣環(huán)您節(jié)趨開蓬展碑初祥步末業(yè)裝務(wù)球活純動(dòng)辯（京）A．饑了探解討被管審援計(jì)牌單只位稈及煉其易環(huán)燥境煙評(píng)蕉估絨重祖大襪錯(cuò)五報(bào)增風(fēng)郵險(xiǎn)B．告針剩對(duì)擾保題持駁客該戶帝關(guān)擾系奸和索具絮體辦審間計(jì)雅業(yè)揉務(wù)券實(shí)膨施丸相聾應(yīng)版的貸質(zhì)凡量換控民制萬程男序C．抄評(píng)窩價(jià)醉遵傭守炎職攝業(yè)窯道翻德峽要怒求雨的爺情表況D．費(fèi)就鋪審炭計(jì)概業(yè)摧務(wù)口約千定暈條洗款射達(dá)例成熟一捉致向意巴見【答皇案】乳B蛋C病D多糞選下昌列黎各底項(xiàng)站中儲(chǔ)應(yīng)好作雹為齊審殲計(jì)進(jìn)業(yè)從務(wù)糊約溝定渡書問內(nèi)旋容巧的靜有(松)A布.管賺理秘層氣為嗓注仁冊(cè)今會(huì)僵計(jì)憲師盆提較供完必嘉要抱的薯工千作柱條爬件烤和輪協(xié)哀助B際.管室理盈層梅對(duì)付其縣做塌出量的杯與紡審瞞計(jì)利有沿關(guān)蹲的泛聲伐明尺予踩以羊書良面裳確倦認(rèn)C卡.注憑冊(cè)暖會(huì)稠計(jì)繩師蛙對(duì)缸執(zhí)瓦業(yè)尸過蛙程內(nèi)中廣獲煩知租的昏信釋息靠保骨密D印.在灑連麗續(xù)崗接燈受胳委戰(zhàn)托弟情注況扣下拼恥對(duì)寧與屆前浪任咐注灶冊(cè)依會(huì)采計(jì)體師櫻溝駐通奸的伍安兩排A鍛B(tài)貿(mào)C第啦一須節(jié)泥初借步她業(yè)五務(wù)僅活耐動(dòng)4野.審箏計(jì)嘩業(yè)歌務(wù)渡約梁定躁書半條雄款征的店變凡更嶺（駕審條計(jì)壇業(yè)些務(wù)榨變厭更慚）導(dǎo)羨致艱被管審億計(jì)保單順位警變鉗更寇業(yè)勞務(wù)籍的緣瑞情議形職：環(huán)笛境箱變?cè)┗W對(duì)刑審急計(jì)律服會(huì)務(wù)療的糖需警求師產(chǎn)纏生宣影倚響羊；對(duì)赴原劍來畏要緊求牽的貢審捧計(jì)賞業(yè)叼務(wù)隨的另性溝質(zhì)會(huì)存獲在昆誤爬解熊；無沃論看是粥管倍理桐層廈施雞加罵的樓還皆是序其職他爽情色況豪引揚(yáng)起潑的夠?qū)徔视?jì)探范熊圍斧受音到柿限恐制貪。第墻一歐節(jié)限初州步倘業(yè)匪務(wù)錫活曠動(dòng)4封.審太計(jì)板業(yè)悲務(wù)制約鐮定蠢書萍條梅款客的脈變封更帳（賞審餡計(jì)取業(yè)德務(wù)猜變鎖更煌）如拍果德沒盆有誓合克理司的近理磨由頁，嗓注膏冊(cè)挽會(huì)派計(jì)異師鑄不甲應(yīng)皇同訓(xùn)意抗變蓮更猾業(yè)返務(wù)監(jiān)；如跟果雜注臟冊(cè)父會(huì)戶計(jì)乖師滑不兵同移意占變帶更籌審碌計(jì)艘業(yè)猶務(wù)笑約璃定佩條森款尾，磁而括管塌理領(lǐng)層付又喬不脊允藝許冊(cè)繼善續(xù)膏執(zhí)省行濃原扭審毛計(jì)香業(yè)苗務(wù)莫，替注浮冊(cè)熊會(huì)垃計(jì)增師完應(yīng)炎當(dāng)：在律適頓用去的慮法家律括法幼規(guī)駝允粱許送的蜜情驚況獲下停，繁解代除舟審?fù)栌?jì)痛業(yè)膏務(wù)布約厲定說；確朱定麗是貢否虎有紹約勿定著義警務(wù)蜓或癢其版他嚴(yán)義描務(wù)仔向蝕治柜理理層糠、展所饒有臺(tái)者施或攻監(jiān)竄管柴機(jī)梅構(gòu)顛等調(diào)報(bào)決告門該銷事碌項(xiàng)委?！径嗪x析題】中多原善公暑司駱管迅理斑層里要滿求飄中搶天忽華肚信預(yù)會(huì)猾計(jì)踏師毛事護(hù)務(wù)喉所瓶將輝審晶計(jì)掠業(yè)崗務(wù)油變盜更速為墾審斜閱譜業(yè)少務(wù)愧或稍其元他傳服吃務(wù)陸業(yè)析務(wù)西，扶在摧以箏下遮幾采點(diǎn)塞中踩，館可剩認(rèn)桶為而變銳更陪原蒙因單合造理攜的鉤有蓮（周）A滑.中氣天繼華稠信遍會(huì)堡計(jì)可師姿事鉤務(wù)渣所圣執(zhí)歷行握的崖審斷計(jì)葬業(yè)勁務(wù)畏主牲要乞是峽為擱了蘋中使原乓公煤司臣股壞票燭上扔市瓣之神用賢，晶后言因腦證瞞監(jiān)記會(huì)雨暫定停I剛P革O工郊作悉導(dǎo)及致組中磁原營公曠司扣上毯市財(cái)計(jì)攏劃兩取做消B守.中獄天穴華表信吳會(huì)局計(jì)宅師戰(zhàn)事昂務(wù)終所見無商法蹦實(shí)的施腸函之證塑程夕序統(tǒng)，貴且遮無肉法燭執(zhí)附行董替氏代抬審睛計(jì)過程辦序煤，通因女此峽有制可狀能鏈對(duì)幫中機(jī)原派公書司缺財(cái)顆務(wù)愉報(bào)國表脖發(fā)申表訊保遼留壯意冷見C穩(wěn).中罰原花公寄司姻聘脹請(qǐng)瘡中掙天勤華耽信均會(huì)串計(jì)蓮師觀事耗務(wù)增所臨進(jìn)談行心審啊計(jì)律主震要兇是凈為圾了羞滿霜足躺其偽主暢要掀客弦戶脅的幟要偉求宗，蛇后鍋來農(nóng)發(fā)鋸現(xiàn)訓(xùn)如蒸果成中駕天果華緩信恢事搭務(wù)釘所邀針桑對(duì)確特稀定插項(xiàng)退目煎執(zhí)城行蠻商腦定纏程鬧序姻能悶夠待更痰好掌地藍(lán)滿孝足公客歲戶呈的家信雖息旨要保求D的.中邊天橡華取信褲會(huì)廉計(jì)族師遲事葉務(wù)女所掩由醫(yī)于煙無伙法宜審址計(jì)漠中倆原造公井司身重袖要悠的膚海勵(lì)外惡子依公陡司永，測(cè)有碗可撈能預(yù)出丙具再無眨法叉表己示擊意灶見宜的喇審率計(jì)厘報(bào)臭告【答脈案】糟A翻C如悲果謊管郵理獻(xiàn)層雀或礙治敞理艙層插在感擬渠議箭的貍審泰計(jì)質(zhì)業(yè)墓務(wù)癢約翠定利條絮款保中發(fā)對(duì)伸審籃計(jì)售工查作亂范要圍忍施擁加漏限閱制殊，沈并薯且啞這岸種英限敵制站將老導(dǎo)愛致A注車冊(cè)惠會(huì)納計(jì)京師受無耳法貍對(duì)己財(cái)灣務(wù)區(qū)報(bào)牢表喉發(fā)蓬表漂審寄計(jì)吃意泡見祝，A注簡(jiǎn)冊(cè)遷會(huì)詠計(jì)芒師辭正細(xì)確換的趁做投法時(shí)是燃（劍）A擊.在數(shù)實(shí)趟施房誠審修計(jì)曾程按序滲后奔，鎮(zhèn)出引具焦無購法獄表甜示劣意南見炕的碼審盤計(jì)翻報(bào)景告B倘.在認(rèn)實(shí)非施沾審示計(jì)父程吊序么后顧，濫針忘對(duì)協(xié)可森審荒計(jì)串部醫(yī)分吃出杯具跑審窮計(jì)惡報(bào)隙告C壓.告草知腸管浩理京層肅，巡壽不灣能孫將巖該賭項(xiàng)律業(yè)封務(wù)月作渡為片審訓(xùn)計(jì)怠業(yè)畝務(wù)時(shí)予脹以草承譯接D床.與較管煉理董層晚協(xié)總商燙，續(xù)將粱該悠項(xiàng)然業(yè)勒務(wù)牙變劇更閃為胳簡(jiǎn)岸要疲財(cái)簽務(wù)揀報(bào)餃表訓(xùn)審物計(jì)隊(duì)業(yè)浩務(wù)C第讀二稈節(jié)及審泉計(jì)棄計(jì)寬劃總命體利審遍計(jì)播策警略具杜體喜審捏計(jì)攀計(jì)更劃第弟二圣節(jié)兆審?fù)抻?jì)沒計(jì)夢(mèng)劃風(fēng)險(xiǎn)評(píng)估A風(fēng)險(xiǎn)應(yīng)對(duì)B報(bào)告CD0審計(jì)計(jì)劃D1根據(jù)要求持續(xù)不斷地更新和修改計(jì)劃

總體審計(jì)策略

E1．審計(jì)范圍2．報(bào)告目標(biāo)/時(shí)間3．審計(jì)方向4．審計(jì)資源具體審計(jì)計(jì)劃F1．應(yīng)對(duì)評(píng)估的風(fēng)險(xiǎn)的措施2．審計(jì)程序的性質(zhì)、時(shí)間和范圍與管理層和治理層溝通H第挨二商節(jié)袍審猴計(jì)說計(jì)件劃一拳、互總腿體正審夸計(jì)卸策握略（麗一掠）尿總勤體茶審姜計(jì)變策揚(yáng)略沫目刪的注墓冊(cè)脾會(huì)凍計(jì)撿師廁制倡定朋總份體勵(lì)審狂計(jì)礎(chǔ)策斬略各的括目室的粒是購用供以茄確擱定傾：審直計(jì)護(hù)范弱圍時(shí)喇間乎安詳排插和削方治向奏，并朗指概導(dǎo)那具籠體碌審夜計(jì)習(xí)計(jì)瘡劃短。第倒二雪節(jié)嘩審金計(jì)欠計(jì)秒劃一貓、底總個(gè)體則審壯計(jì)擊策事略制他定敏總盼體孕審純計(jì)頃策益略嶼應(yīng)殊考掉慮郵的寺事顧項(xiàng)用：1．液確綢定狠審鼠計(jì)存范肆圍膜；2．脆報(bào)扎告插目姑標(biāo)頃、貿(mào)時(shí)逢間既安修排組及絹所誤需北溝碼通濤的困性恭質(zhì)脅；3．妖審員計(jì)咸方望向縱；4．粗審護(hù)計(jì)羨資托源貪。（憂一偵）箱確眉定處審宅計(jì)墾范嗎圍牛需秋要倒考負(fù)慮叫的缺事這項(xiàng)籍（新）1．痕編飽制陶擬因?qū)徟跤?jì)斯的赤財(cái)除務(wù)已信護(hù)息挪所率依珍據(jù)鑄的烤財(cái)酒務(wù)伸報(bào)眨告坑編該制腸基峽礎(chǔ)些；2．僅特碑定沒行獎(jiǎng)業(yè)溜的桑報(bào)郵告來要驕求陳，逗如哨某彩些獎(jiǎng)行騰業(yè)戶監(jiān)態(tài)管扮機(jī)躺構(gòu)代要盞求鹿提騾交拔的右報(bào)制告昏；3．便預(yù)血期銜審煎計(jì)陜工士作邁涵餡蓋糾的池范舌圍舅，掩包肥括帖應(yīng)獲涵株蓋密的扎組怠成筍部據(jù)分窄的義數(shù)同量棍及慰所撒在爺?shù)仄G點(diǎn)矩；4．襖母取公秧司修和堆集叨團(tuán)遲組叔成份部玻分述之妨間犧存暴在粱的片控炭制禿關(guān)究系隊(duì)的而性趕質(zhì)讀，慣以盈確榮定罩如糊何糟編灘制壞合仆并六財(cái)禿務(wù)贏報(bào)慶表參；5．袍由貞組騎成即部職分弓注饒冊(cè)撈會(huì)化計(jì)解師扯審葉計(jì)反組聲成和部壘分上的根范摟圍臺(tái)；6．評(píng)擬蠅審牧計(jì)丸的去經(jīng)饅營媽分咐部訪的魂性再質(zhì)釀，罷包盲括名是回否睛需群要留具判備云專勻門酷知御識(shí)濫；7．寬外順幣倚折潤算虛，奶包友括糕外風(fēng)幣質(zhì)交蕩易桑的灣會(huì)嘴計(jì)凈處屬理沒、它外嚷幣錢財(cái)陵務(wù)遠(yuǎn)報(bào)離表嚴(yán)的慨折委算棋和冒相雞關(guān)寫信雅息年的四披矛露籍；8．限除聞為蕩合滑并歲目腰的唉執(zhí)桂行湖的神審洞計(jì)創(chuàng)工良作落之膚外崇，椒對(duì)龍個(gè)頭別頸財(cái)參務(wù)報(bào)報(bào)沙表義進(jìn)汗行散法縫定皂審血計(jì)甘的住需譽(yù)求卻；9．構(gòu)內(nèi)鼓部津?qū)徣ビ?jì)微工副作幟的洋可準(zhǔn)獲當(dāng)?shù)脩粜约吧谧覂?cè)趕會(huì)朗計(jì)守師孟擬崇信明賴辱內(nèi)老部吊審絮計(jì)負(fù)工辱作喪的抱程王度骨；（透一界）脆確割定宇審續(xù)計(jì)喚范察圍駕需欣要懸考翼慮丈的狀事分項(xiàng)解（新）1性0．武被輸審窩計(jì)罰單農(nóng)位餃?zhǔn)箟ㄓ檬姆?jī)務(wù)律機(jī)封構(gòu)枕的亡情仿況坦，府及然注裕冊(cè)復(fù)會(huì)腰計(jì)都師舊如星何附取夫得陜有糊關(guān)蜓服寒務(wù)握機(jī)康構(gòu)抓內(nèi)穩(wěn)部盈控炮制丘設(shè)銹計(jì)桐和成運(yùn)驅(qū)行高有吳效肉性款的解證棚據(jù)址；1屑1．疲對(duì)爪利初用度在紡以職前臣審蘇計(jì)姻工圾作仆中掏獲雅取所的醫(yī)審內(nèi)計(jì)滲證賣據(jù)覺（擔(dān)如耳獲杰取姑的物與血風(fēng)續(xù)險(xiǎn)唯評(píng)族估幕程柄序蝕和窩控姿制蒜測(cè)悼試譜相只關(guān)許的糕審寸計(jì)尖證微據(jù)箏）疲的嫂預(yù)峽期偵；1澇2．壇信逼息憑技衡術(shù)棒對(duì)闊審泥計(jì)陪程份序籌的仙影登響涉，扇包堵括孫數(shù)沉據(jù)闖的膛可喇獲偏得鼻性蝕和降對(duì)甜使喉用敢計(jì)感算巖機(jī)鞋輔頭助優(yōu)審百計(jì)壤技痕術(shù)豬的柴預(yù)誰期扇；1殲3．棟協(xié)烤調(diào)淺審培計(jì)孤工歡作嫂與雙中昌期猛財(cái)醉務(wù)泳信奏息開審姜閱濁的窮預(yù)蛇期惱涵創(chuàng)蓋躬范滿圍池和志時(shí)助間描安煩排業(yè)，治以缸及槽中亦期昏審蝦閱便所橫獲折取善的今信緩息患對(duì)慮審?fù)跤?jì)瓦工仙作苦的蹤蝶影盟響銀；1貞4．難與綱被烏審濁計(jì)天單蔥位澤人敘員采的饑時(shí)恩間獵協(xié)紋調(diào)樣和另相灶關(guān)舊數(shù)嶺據(jù)備的聞可旦獲脖得溪性懲。（刑二臉）增對(duì)泊報(bào)桿告算的遲目易標(biāo)字、紡時(shí)項(xiàng)間廳安清排甲及削所垃需譽(yù)溝改通塊的只性愚質(zhì)壤需漿要影考滲慮奴的區(qū)事互項(xiàng)害（合新迷）1．誤被診審蘭計(jì)鏟單悔位俊對(duì)徒外倍報(bào)同告總的毯時(shí)抗間也表延；2．砌與礎(chǔ)管季理升層顛和偵治欄理蟻層巾舉爹行船會(huì)前談釀，匠討述論職審女計(jì)碧工龜作魚的吹性奔質(zhì)乓、吧時(shí)探間霜安哲排趣和廈范壤圍枕；3．困與債管列理皂層中和毒治晃理?xiàng)墝犹杂懜G論錄注分冊(cè)翻會(huì)始計(jì)租師旗擬砍出善具警的焰報(bào)腳告桑的鼓類剪型詞和改時(shí)細(xì)間赤安缸排雹以準(zhǔn)及倚溝巾通擊的請(qǐng)其雙他渾事脾項(xiàng)失（蠢口疫頭可或呈書今面斥溝閱通也）蒸，舒包澡括群審味計(jì)聚報(bào)慎告址、載管續(xù)理享建摩議毫?xí)诤椭虮伟道硇虒雍硗ㄆ蛨?bào)貌的綢其除他券事疼項(xiàng)淋；4．個(gè)與線管叉理垃層鐘討坊論酷預(yù)澤期沖就雙整古個(gè)命審?fù)子?jì)帳業(yè)顏務(wù)雹中呢對(duì)赤審自計(jì)坦工姐作棒的啄進(jìn)譽(yù)展勤進(jìn)連行骨的掙溝氣通脅；（床二麥）籌對(duì)末報(bào)鍛告搭的彈目上標(biāo)唯、藥時(shí)撥間宴安鏈排般及愧所箭需曾溝擺通堪的謎性命質(zhì)蒸需妙要劣考箭慮拍的燥事邪項(xiàng)稼（敏新魚）5．設(shè)與住組錯(cuò)成吸部旁分鼠注克冊(cè)凈會(huì)沫計(jì)追師貿(mào)溝難通答擬博出吉具阿的刻報(bào)哥告嘉的瓶類牲型巴和象時(shí)亂間農(nóng)安花排虜，武以來及載與酬組晃成鏟部家分始審頃計(jì)剛相摔關(guān)煮的尸其亭他常事紅項(xiàng)系；6．疼項(xiàng)陰目爐組專成飄員躍之鑒間面溝護(hù)通折的景預(yù)僻期冷的葉性咬質(zhì)百和佳時(shí)響間兄安撕排抄，鋪包降括齊項(xiàng)困目丹組囑會(huì)膠議迷的威性屆質(zhì)煉和園時(shí)卸間筒安播排隸，不以頭及場(chǎng)復(fù)賣核伐已特執(zhí)猶行蹈工凳作弓的廊時(shí)仆間然安擦排瓣；7．碌預(yù)叛期濤是來否沙需牧要傭和業(yè)第柱三忘方呼進(jìn)哀行印其決他橋溝須通濕，轉(zhuǎn)包能括冒與旦審程計(jì)寇相四關(guān)株的溫法毯定荒或浙約兩定妻的怠報(bào)傷告欺責(zé)苗任緩。（統(tǒng)三漂）確透定慮審金計(jì)島方目向鋸需苦要圣考嬌慮烤的船事穿項(xiàng)1．夕重和要麥性須方紗面轎。2．表重歪大快錯(cuò)僑報(bào)優(yōu)風(fēng)賤險(xiǎn)窮較么高樣的佛審微計(jì)愉領(lǐng)物域劉。3．掛評(píng)禿估趁的攪財(cái)煩務(wù)面報(bào)被表啄層霧次暖的涉重敢大顏錯(cuò)花報(bào)彩風(fēng)嫂險(xiǎn)醒對(duì)抓指蠅導(dǎo)逐、化監(jiān)戒督聯(lián)及妥復(fù)副核踐的齒影五響揚(yáng)。4．臟項(xiàng)丹目餃組肯人替員緣瑞的耕選怪擇芝（嫩在廉必劣要雕時(shí)賓包稠括每項(xiàng)書目弟質(zhì)梢量課控軋制釣復(fù)婦核濕人誦員晃）囑和肥工爪作漆分史工辰，仔包懲括隊(duì)向白重果大擔(dān)錯(cuò)平報(bào)懂風(fēng)予險(xiǎn)罵較它高濟(jì)的賄審腐計(jì)齡領(lǐng)榮域屠分其派田具戰(zhàn)備擋適景當(dāng)鍛經(jīng)返驗(yàn)編的球人喂員行。5．罰項(xiàng)態(tài)目燥預(yù)閑算猜，子包悟括課考快慮音為忠重甲大蘭錯(cuò)統(tǒng)報(bào)確風(fēng)方險(xiǎn)報(bào)可披能哄較蘿高枕的榮審哥計(jì)姑領(lǐng)只域場(chǎng)分荒配仁適淚當(dāng)奸的記工飄作甘時(shí)鴉間隔。6．殃如惕何刃向?yàn)I項(xiàng)盡目巡壽組鞏成民員叮強(qiáng)筋調(diào)粱在皺收額集搏和搖評(píng)司價(jià)倚審狀計(jì)郊證峽據(jù)摟過藝程藏中騰保烘持增職手業(yè)敬懷蹲疑管必趟要雕性犬的滾方師式筐。7．格以師往失審邁計(jì)慮中顛對(duì)金內(nèi)票部氏控界制寧運(yùn)海行片有寨效惠性炕評(píng)比價(jià)忌的債結(jié)習(xí)果尿，先包轉(zhuǎn)括桂所細(xì)識(shí)那別填的浙控融制球缺欄陷童的金性曲質(zhì)彈及器應(yīng)扒對(duì)獵措抬施戀。8．問管駱理專層蜻重將視蹤蝶設(shè)宏計(jì)愛和義實(shí)罩施蕩健利全卡的迎內(nèi)夠部謎控飾制猴的哀相挺關(guān)凍證思據(jù)且，下包呢括美這向些集內(nèi)混部蜘控禿制著得胃以鵲適膠當(dāng)斯記療錄鳳的點(diǎn)證侄據(jù)翻。（作三鑰）確么定妨審燭計(jì)卻方昏向呢需渴要暖考爛慮妙的總事橡項(xiàng)9．潮業(yè)逃務(wù)鬧交畫易贏量竿規(guī)怎模浮，萌以羞基叔于味審晝計(jì)猛效煌率遮的絕考創(chuàng)慮食確震定駁是哭否進(jìn)依頑賴棗內(nèi)雙部經(jīng)控快制輛。1狀0．倘對(duì)步內(nèi)漫部因控耕制盲重垂要宿性霉的央重卷視罷程矩度怪。1蜓1．士影神響蛾被慕審總計(jì)柳單崇位舉經(jīng)籠營歉的輔重縮慧大遺發(fā)胃展郊變夾化摘，癥包隙括側(cè)信撓息沾技織術(shù)著和愧業(yè)嗎務(wù)陣流掘程渠的凳變稅化幫，岸關(guān)殘鍵嫩管尺理喚人泳員攪變寒化螞，詢以呀及肢收艷購即、藥兼豪并法和洗分輛立添。1理2．著重株大總的戶行盡業(yè)驕發(fā)鹽展州情放況托，名如豎行駕業(yè)撓法凈規(guī)掘變棉化裝和就新哲的蒸報(bào)抗告扯規(guī)月定安。1音3．肝會(huì)養(yǎng)計(jì)揪準(zhǔn)質(zhì)則繩及隔會(huì)盒計(jì)典制獸度莫的船變通化不。1頌4．煩其叮他畝重賺大下變堂化餃，止如丘影種響遵被長審柏計(jì)付單接位備的掉法務(wù)律鮮環(huán)家境沉的傘變河化潔。（某三呼）總濟(jì)體共審晴計(jì)結(jié)策稅略申調(diào)蹤蝶配贊的兄資賠源1．堡向魄具初體僻審匙計(jì)挽領(lǐng)遭域肌調(diào)肢配過的傅資墳源拴，產(chǎn)包查括界向皂高臘風(fēng)竊險(xiǎn)撒領(lǐng)帖域水分幻玉派納有慢適聞當(dāng)向經(jīng)卸驗(yàn)筍的鑼項(xiàng)蛇目忘組局成準(zhǔn)員旱，刺就菊復(fù)論雜乞的山問貌題尤利京用愈專焰家傲工吉作厘等霞；2．設(shè)向顛具劣體梳審狡計(jì)滿領(lǐng)董域崖分貌配舅資恒源注的令多裝少貴，哪包畜括且分謹(jǐn)派鞭到譜重瘋要幕地惕點(diǎn)盛進(jìn)衣行芬存白貨產(chǎn)監(jiān)貍盤鬼的托項(xiàng)壓目塵組漠成忠員規(guī)的期人陽數(shù)岔，公在錦集振團(tuán)樣審具計(jì)末中紀(jì)復(fù)厲核游組片成芹部仗分漫注像冊(cè)呼會(huì)陶計(jì)皮師忽工壤作茄的陵范職圍濁，即向股高視風(fēng)應(yīng)險(xiǎn)橡領(lǐng)管域動(dòng)分企配碗的錯(cuò)審癥計(jì)縮慧時(shí)予間聰預(yù)飯算放等癥；3．逃何源時(shí)地調(diào)褲配越這固些粘資據(jù)源好，殘包紛括課是獨(dú)在艘期讀中惜審局計(jì)絮階維段訓(xùn)還站是捎在職關(guān)離鍵蔥的飛截俱止漏日腿期柳調(diào)旁配炎資慕源睡等埋；4．喪如攔何吹管六理銅、臉指準(zhǔn)導(dǎo)度、罪監(jiān)脊督毯這旺些是資躍源恩，戒包曬括鬼預(yù)繞期怖何絮時(shí)僅召滔開丹項(xiàng)籮目凝組叛預(yù)妻備尾會(huì)渠和錢總?cè)Y(jié)偽會(huì)辭，性預(yù)寶期眉項(xiàng)添目車合樂伙狂人麗和敢經(jīng)謎理道如繪何初進(jìn)排行集復(fù)腿核燭，裝是婆否縫需英要診實(shí)弦施媽項(xiàng)耳目毫質(zhì)纖量牢控均制成復(fù)互核謹(jǐn)?shù)日?。二張、具稈體獻(xiàn)審串計(jì)澆計(jì)搶劃1轟.制站定粘具童體鄙審蕩計(jì)收計(jì)軋劃咬的精目佩的獲遣取犁充婚分塘、能適匯當(dāng)莊的拿審虎計(jì)珠證惰據(jù)旅以妨將糖審雖計(jì)匠風(fēng)蔬險(xiǎn)蹲降燈至吼可祥接容受減的低低縫水晉平孫；確匆定辟審沾計(jì)額程撞序仰的富性辦質(zhì)柴、油時(shí)躁間傍安坡排毫和撇范保圍帳。二齊、具男體嶼審軋計(jì)貼計(jì)奇劃2.具郵體輔審煙計(jì)雄計(jì)樂劃德的壞內(nèi)姑容◆—趙—擬杰實(shí)米施咐的審得計(jì)思程位序的震性自質(zhì)啦、勒時(shí)梁間美和貼范緊圍藥?！艟哐襟w免審爐計(jì)無計(jì)結(jié)劃客應(yīng)桿當(dāng)陽包羞括裳下徐列糧內(nèi)果容（1）互計(jì)襪劃覽實(shí)棋施勉的風(fēng)戶險(xiǎn)桿評(píng)著估祖程千序的捉性拿質(zhì)虛、到時(shí)蓮間鈴和液范飽圍（2）朗計(jì)帖劃殲實(shí)亡施船的進(jìn)哲一估步畢審懇計(jì)擺程封序的棗性糧質(zhì)代、挨時(shí)擠間躲和翻范值圍傍；（3）含需迷要捉實(shí)會(huì)施征的其騰他醋審跟計(jì)唉程騙序。計(jì)壁劃書實(shí)真施命的進(jìn)權(quán)一忍步叉審滋計(jì)究程澤序包乎括稿兩拴個(gè)剩層瞇次審彈計(jì)蠢程趣序拜的爹總谷體奏方頃案臣實(shí)綠質(zhì)肌性剖方挨案綜倡合轉(zhuǎn)性獻(xiàn)方棒案襪（悟控笑制現(xiàn)測(cè)倉試洋和講實(shí)晴質(zhì)供性叮程彼序旺）控福制警測(cè)慶試擬打?qū)嵏凼┻b的村具蛛體礦審窄計(jì)拆程舒序隔：蜓性率質(zhì)澡時(shí)圈間例和鋒范隊(duì)圍實(shí)湯質(zhì)潛性急程錄序在致制仿定綢具校體役審封計(jì)通計(jì)池劃吉時(shí)屑A注語冊(cè)夠會(huì)頑計(jì)碧師餅應(yīng)池當(dāng)咳考未慮弊包濁括游的麗內(nèi)歲容駐是(瘦)A著.計(jì)仆劃猶實(shí)雷施梯的催風(fēng)燒險(xiǎn)疑評(píng)俘估箏程由序稼的塘性壩質(zhì)附、隸時(shí)悲間兄和克范尼圍B延.計(jì)比劃棋與驅(qū)管討理綱層械和火治術(shù)理箱層叫溝妖通托的液日脾期C響.計(jì)拘劃庫向植高瘡風(fēng)亭險(xiǎn)經(jīng)領(lǐng)虜域桌分陶派繼的揉項(xiàng)抄目憐組臘成筋員D丸.計(jì)棒劃策召蝴開婆項(xiàng)曠目取組扇會(huì)品議常的章時(shí)飲間胡A具去體筐審憶計(jì)矛計(jì)斷劃元應(yīng)耳包脊括刑下色列矩內(nèi)予容野（據(jù)）A晌.注封冊(cè)遍會(huì)庸計(jì)顧師施計(jì)唐劃邊實(shí)贈(zèng)施掙的僻風(fēng)質(zhì)險(xiǎn)春評(píng)姑估遙程兆序邪的堪性訓(xùn)質(zhì)世、揀時(shí)易間役和厘范俯圍B顯.注翠冊(cè)川會(huì)械計(jì)愿師棗計(jì)失劃技實(shí)此施臣的愈進(jìn)嫩一武步描審宵計(jì)小程袖序絮的別性俘質(zhì)比、暮時(shí)把間劇和廣范榮圍C售.注柔冊(cè)舉會(huì)顫計(jì)榆師振需惑要防實(shí)輔施剝的味其金他牽審脹計(jì)澡程遣序D鑄.導(dǎo)稈致額注悼?jī)?cè)網(wǎng)會(huì)良計(jì)戀師窩難違以躁實(shí)攪施呆必位要各審弓計(jì)飲程杠序卷的俊情脈形A帳B張C下槳列任關(guān)少于么具站體境審故計(jì)甩計(jì)車劃提的頌說裁法肝中張，零正浩確惰的磨有(堵)A它.具珠體往審伯計(jì)碧計(jì)惑劃蒼包物含特計(jì)草劃翻實(shí)準(zhǔn)施會(huì)的娘風(fēng)招險(xiǎn)發(fā)評(píng)桿估氏程聽序孤的割性順質(zhì)印、洲時(shí)絨間循安做排燥和伍范諷圍B辱.具胸體床審建計(jì)姿計(jì)北劃統(tǒng)中絡(luò)的炮進(jìn)驕一途步雷審綢計(jì)全程薦序聰包衛(wèi)括草控運(yùn)制袋測(cè)傾試錫和滿實(shí)捷質(zhì)隱性誰程架序C家.具傘體待審摟計(jì)艷計(jì)板劃抹中境的裂進(jìn)巧一鏈步躍審振計(jì)蛋程抗序繞可陣以獄分神為阻進(jìn)奴一幫步穩(wěn)審哨計(jì)例程印序貧的長總挺體鍋方艙案樓和良擬板實(shí)損施評(píng)的桶具戚體嘩審衰計(jì)拌計(jì)前劃塔兩鴉個(gè)踩層碧次D訂.具繭體步審價(jià)計(jì)衡計(jì)礎(chǔ)劃松只忘包牽含棒風(fēng)估險(xiǎn)寨評(píng)現(xiàn)估惱程筍序有和糞計(jì)釋劃恭實(shí)垮施琴的淹進(jìn)暖一功步戲?qū)忛_計(jì)程熱序.A摧B淺C三賊、首其謙他攔方史面1切.審碧計(jì)命過道程楊中區(qū)對(duì)解計(jì)邊劃鄉(xiāng)豐的貍更伶改2提.導(dǎo)偵致掏審債計(jì)牽計(jì)香劃登修星改犁的傅特拒別絨事澇項(xiàng)如妙果將以更下虛事報(bào)項(xiàng)滔的沃修牙改煙會(huì)光直駝接艱導(dǎo)駕致渣修嫌改罪審性計(jì)戒計(jì)鄉(xiāng)豐劃它，箏也騰會(huì)柏導(dǎo)條致志審謠計(jì)脆工鋸作團(tuán)作帆出尸適縮慧時(shí)抓調(diào)愿整饒：（1）獸對(duì)雙重示要翠性蘭水病平購的豎調(diào)襖整列；（2）姐對(duì)則某統(tǒng)類坑交哲易農(nóng)、攀賬率戶趴余梁額尋和墓披攪露侄的候重倒大臣錯(cuò)綱報(bào)瘋風(fēng)喘險(xiǎn)謊評(píng)棕估戀的爛修現(xiàn)改百；（3）乳對(duì)逐進(jìn)占一懲步隨審羽計(jì)陷程昌序膽的瞧修醉改雞。三逝、肯其話他是方稿面3殲.指倍導(dǎo)故、倉監(jiān)巴督啟與洋復(fù)什核黨（摸復(fù)只核棟的來性筐質(zhì)鳳、姻時(shí)溝間券、骨和繞范代圍對(duì)看項(xiàng)睜目蹦組堆成粉員道指秀導(dǎo)仰、慌監(jiān)輪督激和顏復(fù)惡核天時(shí)妻應(yīng)截當(dāng)涼考攪慮終的歌因繼素被錦審?fù)陀?jì)藥單柿位脖的慌規(guī)浩模駕和變復(fù)全雜剝程甩度森；審?fù)煊?jì)原領(lǐng)開域稱；評(píng)鎮(zhèn)估俯的廟重禿大琴錯(cuò)烘報(bào)藥風(fēng)比險(xiǎn)存；執(zhí)綿行停審正計(jì)杠工抽作多的另項(xiàng)裂目窮組拍成五員抱的雞專歡業(yè)速素噸質(zhì)寶和畫勝惡任指能粉力鬧。注刻冊(cè)橫會(huì)住計(jì)餐師浙在搬（敗）亮情摧形容下拐應(yīng)晉當(dāng)眉擴(kuò)負(fù)大彩對(duì)替審侵計(jì)柱項(xiàng)宅目起組訂的祖指壤導(dǎo)約與船監(jiān)底督選的厲范矛圍吩，袋增揉強(qiáng)請(qǐng)指共導(dǎo)坑與秘監(jiān)啟督晝的壩及身時(shí)岔性飛，逼執(zhí)謎行傲更況詳修細(xì)壁的恩復(fù)攔核炊工備作牛。A．腔項(xiàng)造目牌組借成賠員積專浸業(yè)根素胡質(zhì)勵(lì)提涉高B．哭評(píng)仆估肉的口重努大陣錯(cuò)豎報(bào)深風(fēng)宗險(xiǎn)墊增氣強(qiáng)C．展對(duì)偉獨(dú)排立繁性慶要襯求若加求大D．杯審鋸計(jì)隆時(shí)啟間乳比找預(yù)過算炮縮熊短B分緞析請(qǐng)題X公徑司醉是U會(huì)以計(jì)離師案事洲務(wù)珠所2駱0衫*誓2年就初呀新捕發(fā)艘展?jié)男l(wèi)設(shè)蝦計(jì)冬客股戶渣。A注悔冊(cè)鐘會(huì)海計(jì)耀師賞受奏托圈擔(dān)勁任愿該慚項(xiàng)級(jí)業(yè)尾務(wù)遲的漸項(xiàng)睬目顫合畝伙件人綿。督在安與X公軌司團(tuán)鑒蠢定園審耀計(jì)計(jì)業(yè)司務(wù)踩約扮定絹書茄之抹后圓，A注她冊(cè)饅會(huì)弄計(jì)梨師濁正濁在史考蛇慮父與蘋制茅定枯審向計(jì)原計(jì)銅劃辮的博相夸關(guān)反事弱項(xiàng)寬，忙相映關(guān)墊情津況啊如筑下棄：1喝.在黃考占慮閣總但體牙審謹(jǐn)計(jì)宋策矮略話的貝同芽時(shí)星，A注蒸冊(cè)歲會(huì)楚計(jì)蔬師弱要炭求蝦項(xiàng)變目致組孤成渾員堂各被自查針混對(duì)缸自祝己滅負(fù)的責(zé)登的蛾領(lǐng)喘域糧制傅定嗽具搏體鐘審累計(jì)彎計(jì)事劃2例.扎A注障冊(cè)含會(huì)狡計(jì)劣師烘制究定妻的養(yǎng)總鄙體餓審鋤計(jì)僚策罵略廊由扭審刺計(jì)浸范久圍會(huì)、沃審阻計(jì)多方毫向牛和握審遇計(jì)缺資閱源福三魔個(gè)挪部妄分說構(gòu)特成3線.在殿了頂解寸內(nèi)安部集控專制蹲中槐獲憤得阻的葛信北息添是A注票冊(cè)艱會(huì)丑計(jì)似師逢確跡定少總享體在審籠計(jì)喉策正略僑的片審餐計(jì)伶范練圍替的火重籌要猜依腸據(jù)皂，州凡撫是連內(nèi)蹦部糧控絮制館薄宅弱主的喚領(lǐng)營域卡，姓都箭要廉?dāng)U軍大竹審繁計(jì)奸范哨圍壞。4最.項(xiàng)沈目虛組礙成隸員煤編央制誤的萄具份體閃審緒計(jì)發(fā)計(jì)親劃段的恰核購心遠(yuǎn)是腹確沙定研進(jìn)陣一蔑步倒審拍計(jì)汽程戒序頓，敬具狂體兇包蛾括殃風(fēng)佳險(xiǎn)劫評(píng)名估遷程補(bǔ)序胞、謀控瓦制親測(cè)答試肺和稿實(shí)辭質(zhì)帆性趕測(cè)掙試5飯.項(xiàng)冶目娃組惰成姐員召按魔項(xiàng)憶目枕合圍伙宗人笨的寧要婆求斃對(duì)與制親定現(xiàn)的垃具其體東審累計(jì)興計(jì)藏劃皂進(jìn)榴行屢了毫相販互尤復(fù)燭核筐，標(biāo)以段避矮免碑在率具篇體旅實(shí)漿施側(cè)過久程進(jìn)中獨(dú)進(jìn)凝行姨修準(zhǔn)改針蔽對(duì)往上良述尤每邀一電種小情分況舅，問指宰出A注混冊(cè)賄會(huì)續(xù)計(jì)脆師衫及我項(xiàng)尤目褲組仙成所員約在續(xù)制爭(zhēng)定厘審虹計(jì)明計(jì)敵劃疤過福程議中搭是盤否么存怖在償不碰妥釣之爪處芒，摧并歇簡(jiǎn)些要蓄說筋明望理屢由潤。第艇三借節(jié)后審格計(jì)迷重織要卻性偶（烘新庸）一煤、喘重桂要襲性臥的程含鏈義會(huì)山計(jì)徑中底的浸重兆要謠性航概看念稠：企甘業(yè)辣會(huì)潮計(jì)幟準(zhǔn)隙則根第3銀0號(hào)-圣-財(cái)奸務(wù)咳報(bào)惹表滾列尿報(bào)第復(fù)六陶條重壯要限性搶，版是端指錄財(cái)射務(wù)鎖報(bào)護(hù)表妄某彈項(xiàng)釋目枝的擋省槳略澤或聰錯(cuò)非報(bào)冬會(huì)必影競(jìng)響渣使氏用項(xiàng)者延據(jù)捉此錯(cuò)作善出梅經(jīng)遷濟(jì)閑決跟策惰的且，聰該丑項(xiàng)及目紫具害有妄重牧要越性迎。秋重寸要鬼性鑒應(yīng)荷當(dāng)溫根陶據(jù)嗚企茫業(yè)貴所肚處配環(huán)棗境爬，董從抄項(xiàng)購目恨的紫性加質(zhì)甘和煌金嗓額戴大每小秒兩挨方卷面伍予基以榴判蓋斷歇。第季三灶節(jié)凱審竿計(jì)姑重禁要牙性房誠（荷新木）一紛、珍重冤要?dú)庑猿降钠蚝瑥搅x理凡解豬：1醒.如飛果掩合菠理計(jì)預(yù)阿期占錯(cuò)梢報(bào)(包松括斥漏帆報(bào))單內(nèi)獨(dú)蟲或待匯谷總育起義來數(shù)可酸能尾影學(xué)響俗財(cái)度務(wù)輔報(bào)厲表僻使自用俱者碗依悠據(jù)拒財(cái)算務(wù)燥報(bào)卵表敗作峽出蠟的偶經(jīng)下濟(jì)臣決離策痰，磨則職通鴿常迎認(rèn)辰為虜錯(cuò)噴報(bào)姑是勢(shì)重異大勞的沾；2找.對(duì)逃重鄰要抖性御的岸判衛(wèi)斷昏是逐根聲據(jù)差具顫體納環(huán)咸境息作泰出到的非，館并高受槐錯(cuò)幫報(bào)宋的歪金年額伸或栽性凱質(zhì)晃的銳影牲響乖，笛或皂受憤兩獸者紗共貢同努作歡用園的舉影狼響乞；3吊.判斧斷炎某購事嶼項(xiàng)蓄對(duì)備財(cái)濁務(wù)繞報(bào)搭表?xiàng)l使吩用狹者豪是鍵否曉重犁大攀，切是滑在效考謠慮四財(cái)嚴(yán)務(wù)暢報(bào)冊(cè)表味使謎用繁者張整鞏體喝共損同霉的億財(cái)竊務(wù)扔信罰息濤需頸求絕的租基其礎(chǔ)阻上葡作擋出飛的顧。下之列喇對(duì)右重憂要涼性羊含嘉義饒的臉表樂述融中淡，貸不蘭恰鞠當(dāng)漆的勞是()A．昏如配果趣合明理潤預(yù)餓期弱錯(cuò)勉報(bào)陳可飲能士影男響堵財(cái)呼務(wù)雖報(bào)佩表寺使怨用模者燥依販據(jù)法財(cái)辦務(wù)閘報(bào)僻表堤作捧出巴的奏經(jīng)綱濟(jì)堆決銜策事，紅則轟通哲常奏認(rèn)龜為緩錯(cuò)喇報(bào)訴是換重襯大鏈的B．攻判削斷皇某似事剩項(xiàng)螺對(duì)臉財(cái)詠務(wù)外報(bào)何表惱使紐奉用耀者療是韻否濕重隨大務(wù)時(shí)帶，駁應(yīng)醬考袍慮裹錯(cuò)遺報(bào)的對(duì)酒個(gè)蓬別為財(cái)劈燕務(wù)桶報(bào)畝表己使沉用素者氣的闖影巴響C．選對(duì)灑重椅要犯性氣的看判畜斷昂是冰根愁據(jù)勾具敗體尚環(huán)參境訓(xùn)作介出堪的D．護(hù)對(duì)辟重蛛要波性旋的宅判傍斷尚受振錯(cuò)椒報(bào)賓的葉金愧額脾或冰性容質(zhì)敬的槽影傻響融或之受馬兩悼者腰共姿同浪作陳用惰的憲影攪響B(tài)重代要咽性嚼取鉛決辱于科在架具愿體瓜環(huán)勒境從下肥對(duì)失錯(cuò)剩報(bào)喘金儀額現(xiàn)和嶼性和質(zhì)洋的搞判朗斷泳。齡以廟下炎關(guān)蛇于冤重告要避性扁的診理童解夏不剖正香確老的蜻是()A宏.重分要堅(jiān)性案的推確耽定楚離啟不揀開絹具業(yè)體壇環(huán)滔境B奴.重筆要恩性效受綁到虛錯(cuò)變報(bào)設(shè)數(shù)喝量除或袍性叫質(zhì)揀的腹影家響守，嗓或悲者語受線到釋兩泳者洲共臟同挺影唱響C甲.重啊要述性己概闊念滴是唉針顫對(duì)獲管栽理歪層條決尖策紫的命信鎮(zhèn)息曠需兔求鄙而市言打的D蜓.對(duì)魂重潛要激性沫的披評(píng)世估跡需閃要刃運(yùn)瀉用縮慧職南業(yè)衡判櫻斷C在摧理妖解懸重量要巨性腿概凈念鏡時(shí)琴，咱下暮列忠表釣述盲中攤錯(cuò)涼誤嚼的景是形（掩）A庸.重田要斷性服取攜決惕于戚在確具庫體橫環(huán)忠境童下訴對(duì)躁錯(cuò)押報(bào)店金細(xì)額栗和究性充質(zhì)箏的攪判槍斷B嘗.如箭果墾一陳項(xiàng)材錯(cuò)溝報(bào)跡單姓獨(dú)甲或乖匯斬總喪其關(guān)他蛛錯(cuò)旬報(bào)鍵可漿能趴影話響孟財(cái)友務(wù)話報(bào)束表盟使奮用賤者列依膊據(jù)命財(cái)備務(wù)求報(bào)躁表皂做遭出煮的傭經(jīng)蠢濟(jì)浙決格策貴，盟則拍該愉項(xiàng)齊錯(cuò)傾報(bào)輸是摸重胃大肌的C挪.判件斷惜一弱項(xiàng)襯錯(cuò)鐘報(bào)對(duì)對(duì)適財(cái)然務(wù)釘報(bào)早表州是錄否兄重扯大橋，命應(yīng)絨當(dāng)災(zāi)考方慮借對(duì)位個(gè)珍別妹特尸定辮財(cái)桑務(wù)斤報(bào)址表俊使斥用捷者絨產(chǎn)帽生免的腿影梅響D衫.較撐小奴金墳額社錯(cuò)智報(bào)創(chuàng)的版累好計(jì)響結(jié)郊果酒，賀可軌能墓對(duì)退財(cái)求務(wù)村報(bào)源表丑產(chǎn)蹄生昌重段大罰影廣響C第梢三導(dǎo)節(jié)除審噸計(jì)頌重封要粉性二窯、升審桂計(jì)欣重落要喊性娃運(yùn)組用績(jī)的得兩好個(gè)窯環(huán)摸節(jié)1．邊計(jì)傅劃插審挪計(jì)卡工川作愁時(shí)（1）抬為控財(cái)聾務(wù)并報(bào)息表獎(jiǎng)層乓次乖確戴定姜重投要藝性那水戰(zhàn)平謙，揚(yáng)以叼發(fā)獄現(xiàn)溫在搜金齊額毅上全重貪大伴的允錯(cuò)航報(bào)趙；（2）煩評(píng)脖估趣各哲類像交氏易硬、糞賬政戶鋸余賊額碧和調(diào)披枕露表認(rèn)欄定肥層盟次滴的撐重歷要彎性坑，籍以咳便葉確泛定災(zāi)進(jìn)豈一欠步起審肆計(jì)遷程患序購的廢性波質(zhì)快、番時(shí)環(huán)間湊安鈔排嘩和堵范汪圍賠，宮將詞審揭計(jì)翠風(fēng)朋險(xiǎn)貓降蘆至練可慘接奪受胞的撤低瓜水鵝平緒。2．名確并定膠審題計(jì)祥意冤見縱類佩型份時(shí)在已確檔定荷審臘計(jì)縱意肥見效類送型豆時(shí)啞，偉注暑冊(cè)為會(huì)棋計(jì)坦師穴也勁需兆要昌考現(xiàn)慮它重差要針性積水議平鳴。第毅三符節(jié)鞋審免計(jì)事重杜要彎性三江、矛重路要傾性款與吼審?fù)┯?jì)晨風(fēng)嘩險(xiǎn)揚(yáng)和僅審考計(jì)過證勻據(jù)第關(guān)問系重智要輝性反與粱審數(shù)計(jì)林風(fēng)動(dòng)險(xiǎn)浙的租關(guān)構(gòu)系重承要喉性議與暫審損計(jì)綿證傷據(jù)盟的擦關(guān)負(fù)系審垂計(jì)鋪重班要齊性三掘、悟重才要津性裙與朋審截計(jì)蘭風(fēng)愛險(xiǎn)呼和浪審?fù)队?jì)僅證韻據(jù)這關(guān)桑系重帥要禁性臨與恰審韻計(jì)賣風(fēng)世險(xiǎn)點(diǎn)的寇關(guān)慌系—忌—反照向網(wǎng)關(guān)芹系重叛要外性稍與成審騎計(jì)緞證訊據(jù)錫的險(xiǎn)關(guān)療系—唱—反技向圓關(guān)看系A(chǔ)情訂形B情塑形重腰要纏性苗水婆平3腦0萬重哪要舒性頃水直平7魯0萬審京計(jì)凡人柴員仔須皮查祖出彼的矩錯(cuò)辜報(bào)審黨計(jì)駁人仇員闊須坦查傘出牛的穿錯(cuò)哨報(bào)1禿0兇0估0份籍證葵據(jù)1占0懸0構(gòu)0份料證章?lián)徍?jì)屠風(fēng)隊(duì)險(xiǎn)1還0減%審規(guī)計(jì)蕉風(fēng)蔑險(xiǎn)1先%目甘標(biāo)灑審引計(jì)德風(fēng)源險(xiǎn)5裙%增智加莖證辱據(jù)減烏少寫證碑據(jù)單渴：勿注搬冊(cè)奴會(huì)采計(jì)羊師規(guī)負(fù)面責(zé)蟻對(duì)特丙賤公伯司2口0寧×肥8年牙度睛財(cái)崖務(wù)災(zāi)報(bào)班表屢進(jìn)吊行用審默計(jì)軌。母在特考忘慮欲重卸要賭性崇和羨審其計(jì)蟻風(fēng)乒險(xiǎn)烈時(shí)腦，顯注食冊(cè)鳥會(huì)淘計(jì)動(dòng)師嚴(yán)遇港到棋下背列騾事界項(xiàng)舉，強(qiáng)請(qǐng)者代從為歪做歉出隨正豪確液的梅專躲業(yè)復(fù)判讓斷逼。（1）勁在潤執(zhí)擱行畏審劣計(jì)支業(yè)直務(wù)畢時(shí)鑒，讓注臭冊(cè)歡會(huì)叫計(jì)手師炊應(yīng)泳當(dāng)質(zhì)確姨定糟合乒理里的轎重廁要關(guān)性菌水固平爛。坡下富列除做及法蓄正櫻確急的尿是姑（貼）A逐.通冤過相調(diào)后高根重邊要痰性康水嘉平壞，豬降眾低回評(píng)片估揮的嫂重縮慧大爽錯(cuò)普?qǐng)?bào)痛風(fēng)梯險(xiǎn)B默.通伶過張調(diào)疊低績(jī)重命要殊性蠢水乞平序，扁降潛低鎖評(píng)園估墨的猴重器大昆錯(cuò)心報(bào)惱風(fēng)墾險(xiǎn)C含.在明確謠定售計(jì)歪劃腳的麻重籮要蹲性腦水肥平術(shù)時(shí)盡，外應(yīng)酸當(dāng)晶考掙慮夕對(duì)賠丙焦公藝司競(jìng)及悉其底環(huán)加境風(fēng)的壤了奸解D貓.在悶確構(gòu)定勞計(jì)逢劃乖的聞重獨(dú)要郊性俯水報(bào)平竊時(shí)臟，幸應(yīng)種當(dāng)將考?jí)m慮冊(cè)實(shí)精施娛進(jìn)刑一供步嬸審移計(jì)書程笨序臨的帥結(jié)艷果C第裂三楚節(jié)投審侍計(jì)驢重何要際性四驚、差重窄要弊性鹿水屑平像的覽確飄定（盡計(jì)開劃移階沉段監(jiān)）（蠶一愁）享從數(shù)泳量方暑面臨考滔慮夫重肺要窮性兩她個(gè)在層脊次女的掌重逢要竹性：◆財(cái)沖務(wù)報(bào)梁表世整姥體的撒重釘要?dú)炐詰宜萜健籼乇K定勾交壟易培、蟻賬撐戶塞余脆額與或政披膛露捆的牛重嚼要絨性銜水墓平省。財(cái)濃務(wù)催報(bào)綿表雙整霜體志重?cái)骋行岳p水卡平目屈的趴：對(duì)鉛財(cái)宴務(wù)水報(bào)情表約發(fā)栗表林意熱見陸時(shí)加確逗定鞏財(cái)般務(wù)鉆報(bào)涼表剖是版否戶公繪允梁反猾映扣。方無法拾：通京常唐選窩擇雙一運(yùn)個(gè)違恰妻當(dāng)悶的基煮準(zhǔn)，徐乘墻以滾適搞當(dāng)款的百啞分錢比。財(cái)焰務(wù)悄報(bào)結(jié)表刷層泄次疤的葵重尋要尼性曠水省平夏：冬基萬準(zhǔn)×百觀分觸比基志準(zhǔn)洪的稼選惡擇：經(jīng)頃常漂性液業(yè)界務(wù)爛的稅霞前押利言潤適噸用殲于傘以境營慨利圍為文目霜的屢的琴實(shí)離體漸；經(jīng)祝常券性件業(yè)頸務(wù)螺的墓稅小前濫利暢潤/虧掃損財(cái)波至動(dòng)槳較榴大較的局實(shí)購體咱或戴以尸前嚼年杯度偏盈爽利們而情本格年沉度仇虧越損襲的代實(shí)姓體燙，狀將奏異蛛常介項(xiàng)馳目孝或貢非碑經(jīng)通常葛性寧項(xiàng)醋目別加剝回簽或墻使聯(lián)用賴近翅幾傭年平怖均查稅配前循利歪潤/虧篇損（襖通逗常3至5年梯）,或暑使殲用咬其傷他沿更寫為氣恰廁當(dāng)?shù)傅膽嵒l準(zhǔn)上，巴如毛谷利或營鵲業(yè)眠收奪入；費(fèi)復(fù)用認(rèn)總宗額注、射營施業(yè)頁收赴入塘總饅額段或色資吳產(chǎn)宅總夾額適疑用白于衛(wèi)非袖營枕利鴉性營組隔織社（哀如舌公期共欺部肯門懲實(shí)鐘體拉、輛學(xué)胸校喝、汽慈極善喉機(jī)蜓構(gòu)飲、創(chuàng)研尚發(fā)陣中覺心慌等再）俯；所憐有討者慈權(quán)盛益覽總鍵額蜘、匙費(fèi)晚用輪總?cè)割~殊或弊資插產(chǎn)累總節(jié)額適僻用相于瞎新派設(shè)壤立荷實(shí)碑體著運(yùn)撿營訪初臉期曬；凈非資高產(chǎn)適狹用室于局以歐資但產(chǎn)塌為菜主藥的推實(shí)惑體叨（澡如漠基兼金償）廚；業(yè)親主氧以匪薪煮酬視的撤形擾式棗拿攔走薦大穗部仇分陣稅講前爐利弄潤環(huán)的雄小同型蝴被鵲審黎計(jì)瓦單靈位斜，愧應(yīng)秒以制扣鉤除版薪億酬庭與毅稅肉金鑰之卸前皆的偷利噸潤選色擇例百管分碧比：以天營燙利拉為憲目帳的件的顏實(shí)侮體屠，跟通派常精不煌超陷過攪經(jīng)口常突性愿業(yè)嗓務(wù)揪稅允前狡利最潤模的5哪%至1闖0悄%，蔥或互營井業(yè)盞收發(fā)入點(diǎn)的1充%至2專%；非超營發(fā)利訓(xùn)性避組酸織敘，楚通出常哪不用超步過光總兔收衡入頑或私費(fèi)裙用屬總適額德或篇資毅產(chǎn)剖總覽額讓的1蛛%；以鴨營腎業(yè)鴉收根入酒為今基佩準(zhǔn)攔的風(fēng)實(shí)滅體鏟，車通專常性以月營題業(yè)裕收堂入被的1臉%至2傘%；共辜同扣基平金沙公振司躍，佛通燙常襪不老超冬過霧凈屈資欄產(chǎn)懶的0叼.廣5洪%；公頓共懶部擴(kuò)門鞏實(shí)駱體瓣，般通榮常嫂以勾總袋成傾本德的1誰%或蝕凈代成股本目（曲費(fèi)屑用茂減蹦收備入梳或液支樂出欣減段收邀入黨）5挖%，條如揭保擾管灶公蘿共飄資孟產(chǎn)濁，丑則奇不餓超答過爺資落產(chǎn)牲總錘額閘的1孕%；特姜定交夏易脆、賬睬戶妙余城額夏或捕披姜露偵的趴重嫁要福性汽水淺平根故據(jù)斥被露審貼計(jì)瘡單雁位患的雁特洽定加情撞況舅，洪如番果叮存另在架一堅(jiān)個(gè)賺或脖多蒜個(gè)橡特寧定獄類犯別那的等交落易扭、蜘賬墳戶萍余仗額辟或架披步露滑，插其夠發(fā)件生碑的輩錯(cuò)它報(bào)具金撲額魚雖慘然刪低分于凝財(cái)蠅務(wù)天報(bào)刊表淋整往體泉的穗重拜要魚性幸，默但膜合匪理特預(yù)觸期私可跌能徒影鄰響寒財(cái)吩務(wù)棵報(bào)獨(dú)表搭使蓬用功者隙依悼據(jù)拼財(cái)啄務(wù)擋報(bào)憲表廊作呆出士的奸經(jīng)腦濟(jì)歐決爛策戶，崗注轉(zhuǎn)冊(cè)受會(huì)沫計(jì)米師歉還芽應(yīng)竿當(dāng)威確短定辱適過用與于巡壽這貓些貞交獄易訴、錦賬紐奉戶涉余殲額反或掩披鋸露奏的孫一拌個(gè)氧或梅多艦個(gè)枯重印要走性唇水溪平炊。特常定交歷易迎、賬信戶涉余炊額蓋或傘披貪露睡的難重恢要住性釀水越平下宣列擱因覆素恒可篩能矩表者明藥存間在嘴一堤個(gè)紡或錦多圣個(gè)慨特宴定斑類要?jiǎng)e纖的倒交新易棒、描賬境戶葉余屋額軋或愈披差露驚，愿其衡發(fā)厲生符的偵錯(cuò)家報(bào)愚金花額收雖缸然蹤蝶低攔于積財(cái)謠務(wù)懂報(bào)門表紗整糖體浩的職重份要伐