購(gòu)貨與付款培訓(xùn)課件

采購(gòu)與付款循環(huán)審計(jì)第十四章查找未入帳的應(yīng)收賬款審計(jì)程序固定資產(chǎn)內(nèi)部控制的內(nèi)容、控制測(cè)試和實(shí)質(zhì)性程序。預(yù)付賬款、應(yīng)付票據(jù)的實(shí)質(zhì)性程序。本章重點(diǎn)第一節(jié)采購(gòu)與付款循環(huán)特性業(yè)務(wù)循環(huán)資產(chǎn)負(fù)債表項(xiàng)目利潤(rùn)表項(xiàng)目購(gòu)貨與付款循環(huán)應(yīng)付賬款、固定資產(chǎn)、累計(jì)折舊、預(yù)付賬款、固定資產(chǎn)減值準(zhǔn)備、工程物質(zhì)、在建工程、固定資產(chǎn)清理、應(yīng)付票據(jù)。管理費(fèi)用購(gòu)貨與付款業(yè)務(wù)循環(huán)設(shè)計(jì)的主要會(huì)計(jì)報(bào)表項(xiàng)目如圖：一桌、基主質(zhì)要警憑兼證孕和次會(huì)鞠計(jì)籠記踢錄1捉.喬請(qǐng)掙購(gòu)糊單2墻.斷訂權(quán)購(gòu)等單3鉛.濟(jì)驗(yàn)皺收偷單4扒.竹賣寇方敲發(fā)恩票5拒.投付箱款病憑難單6棒.店轉(zhuǎn)量賬甩憑骨證7程.炎付植款棋憑饒證8盲.購(gòu)應(yīng)炊付宏賬撒款絕明召細(xì)盯賬9蠶.桃現(xiàn)工金磨日棵記即賬柄和辦銀常行局存類款菜日徑記容賬1志0道.蔥賣單方紡對(duì)伙賬徹單購(gòu)決貨菊與猴付器款工循京環(huán)酷涉價(jià)及敬的桿主茶要售業(yè)愁務(wù)片活國(guó)動(dòng)優(yōu)及羨對(duì)襯應(yīng)合的錫憑票證騙和爪會(huì)燃計(jì)汁記推錄蘆如霉圖腦：主要業(yè)務(wù)活動(dòng)相關(guān)憑證、記錄相關(guān)部門相關(guān)認(rèn)定重要控制點(diǎn)1.請(qǐng)購(gòu)商品和勞務(wù)請(qǐng)購(gòu)單倉(cāng)庫(kù)、其他部門采購(gòu)交易“發(fā)生”簽字批準(zhǔn)2.編制訂購(gòu)單訂購(gòu)單采購(gòu)部門采購(gòu)交易完整性訂購(gòu)單預(yù)先編號(hào)并被授權(quán)的采購(gòu)人員簽名3.驗(yàn)收商品訂購(gòu)單、驗(yàn)收單驗(yàn)收部門存在或發(fā)生、完整性驗(yàn)收單預(yù)先編號(hào)，一式多聯(lián)4.儲(chǔ)存已驗(yàn)收的商品存貨驗(yàn)收單倉(cāng)庫(kù)部門存在保管與采購(gòu)職責(zé)分離主要業(yè)務(wù)活動(dòng)相關(guān)憑證、記錄相關(guān)部門相關(guān)認(rèn)定重要控制點(diǎn)5.編制付款憑單付款憑單、驗(yàn)收單、定購(gòu)單、賣方發(fā)票應(yīng)付憑單部門存在或發(fā)生、完整性、計(jì)價(jià)和分?jǐn)傤A(yù)先編號(hào)，并經(jīng)過(guò)適當(dāng)批準(zhǔn)6.確認(rèn)與記錄負(fù)債應(yīng)付賬款明細(xì)賬、賣方發(fā)票、驗(yàn)收單、轉(zhuǎn)賬憑證、定購(gòu)單會(huì)計(jì)部門存在或發(fā)生、完整性、估價(jià)或分?jǐn)傆涗洭F(xiàn)金收支人員不得經(jīng)手現(xiàn)金、有價(jià)證券和其他資產(chǎn)7.付款付款憑單應(yīng)付憑單部門、財(cái)務(wù)部門存在或發(fā)生、完整性、估價(jià)或分?jǐn)傊鳖A(yù)先編號(hào)，相關(guān)憑證要注銷8.記錄現(xiàn)金、銀行存款支出現(xiàn)金和銀行存款日記賬、付款憑證會(huì)計(jì)部門存在或發(fā)生、完整性、估價(jià)或分?jǐn)傎~賬核對(duì)，賬證核對(duì)，獨(dú)立編制銀行存款余額調(diào)節(jié)表第亦二顆節(jié)輛控轟制挨測(cè)減試患和騎交醒易癥的件實(shí)怎質(zhì)檢性牧程笑序一敘、巨概屈述采圈購(gòu)稼交內(nèi)易顧的舉控烘制庫(kù)目緒標(biāo)癢、悔內(nèi)扛部羞控桶制絹和謀測(cè)移試找一辮覽慶表二燒、朋采肺購(gòu)悉交隆易摸的招內(nèi)楚部地控職制孝、各控怎制濱測(cè)蠟試侄和翁交定易嚼的黨實(shí)義質(zhì)告性衣程執(zhí)序（甘一腳）劑適違當(dāng)近的赴職肝責(zé)臺(tái)分鹽離請(qǐng)慰購(gòu)籮與策審今批悲；艦詢袋價(jià)談與腳確膝定州供直應(yīng)禍商尸；亮采損購(gòu)混合麥同玩的鄰訂嗚立匙與鍛審寒批殃；黃采俯購(gòu)游與丹驗(yàn)依收柏；躁采驅(qū)購(gòu)捆、限驗(yàn)辛收巷與底相界關(guān)選的魂會(huì)漂計(jì)魂記詠錄閑；拾付針款品審堆批稼與梳付庸款伸執(zhí)香行塞。（楚二脫）洗內(nèi)陶部逼核革查壇程獎(jiǎng)序1吧.啦采嗚購(gòu)茄與移付際款望業(yè)平務(wù)渠相窩關(guān)書崗傭位唯及徐人縣員棚的然設(shè)未置料情壇況2卵.閱采患購(gòu)級(jí)與麥付類款涉業(yè)牌務(wù)廟收筒授廚權(quán)均批勸準(zhǔn)瘡制打度好的記執(zhí)省行捷情鞏況3賭.聲應(yīng)釋付勺賬趟款嶺和融預(yù)寸付攀賬界款艘的蘇管爽理4悼.辣有池關(guān)襯單序據(jù)賓、激憑姥證質(zhì)和邁文揉件徑的芒使挽用葬和萍保擠管營(yíng)情順況三素、兩固輕定枝資單產(chǎn)這的孕內(nèi)醫(yī)部徑控烘控瓶制血和隙控任制侍測(cè)柏試（細(xì)一擠）弱固太定揮資聞產(chǎn)壇的診預(yù)析算垂制達(dá)度（洪二模）皮授芹權(quán)撞批雁準(zhǔn)篇制叨度（姻三電）聾賬長(zhǎng)薄錦記徹錄殃制船度（迅四宏）僻職杰責(zé)租分鉛工毀制宗度取艘得嘩、識(shí)記優(yōu)錄陳、牙保繩管丙、塌使偽用捷、射維恒修岸、殖處康置輔。（蓮五共）壟資論本燦性扮支艘出擾和筍收月益繡性鈔支掌出（扔六聞）箱固帥定南資僻產(chǎn)朵的帆處邀置津制標(biāo)度投完資里轉(zhuǎn)嶺出鞭、成報(bào)峽廢甘、秤出僻售（廉七圍）朗固脈定墳資俗產(chǎn)籍的究定腔期既盤置點(diǎn)罪制謹(jǐn)度（震八搬）炸固點(diǎn)定婆資哄產(chǎn)默的絮維邊修熟保宮養(yǎng)遵制模度第帽三篩節(jié)稈應(yīng)舞付五賬欣款吸審遇計(jì)負(fù)躬債例審矮計(jì)奇的鍛特縱點(diǎn)族：重嶺點(diǎn)斯在馬于廣揭笛示馳和京糾希正活負(fù)留債蒼的掀低重估圾或嬸漏閉列挑；債畢權(quán)洗企父業(yè)馳具列有慎完融整壤的辣會(huì)稱計(jì)勇記患錄負(fù)眉債常通恐常叫不攏會(huì)墊引素起木計(jì)馳價(jià)醬問(wèn)稍題(陳一攀)梨審際計(jì)狡目店標(biāo)1適、介應(yīng)洗付挺賬堵款狐的伏發(fā)市生伯和塞償眉還豪記變錄言是替否攪完華整皂；2買、崗應(yīng)拜付如賬茶款庭期瞇末蓄余器額甩是恩否修正作確3唐、妹應(yīng)敲付狐賬烏款臺(tái)的吊披蓮露鞏是器否屬恰夕當(dāng)棚。二侍、壇應(yīng)付爪賬焰款酷實(shí)庸質(zhì)罷性穴程顧序（次一盤）若獲尋取惱或康編趴制蜓應(yīng)丸付里賬暈款汪明抬細(xì)品表獄，散復(fù)慮核容加伐計(jì)盾正避確庫(kù)，信并議與饅報(bào)屬表夜數(shù)笨、徹總愁賬慎數(shù)舉和信明栽細(xì)稼賬蚊合甜計(jì)唐數(shù)命核虧對(duì)再是陳否檔相燭符（據(jù)二害）和核款對(duì)柳應(yīng)紡付倉(cāng)賬肢款遞賬隙薄麗與它相松關(guān)對(duì)憑扮證（儉三上）聚實(shí)還質(zhì)舉性櫻分征析棚程充序槍：①本匙期洗與隆上音期做比騾較②分陳析檢長(zhǎng)偽期朱掛腔賬夏的紐奉應(yīng)辦付喝賬晌款粉；③計(jì)裂算齊應(yīng)杠付未賬忠款頑對(duì)考存頁(yè)貨燙的攪比豎率親、腔應(yīng)態(tài)付護(hù)賬臂款斯對(duì)耗流籠動(dòng)閃負(fù)門債笛的味比妨率竭，買并歉與儉以籠前宴期己間曬對(duì)進(jìn)比沾。④利斯用檢存扔貨去、變主曾營(yíng)棕業(yè)派務(wù)加收誓入次和蜘主腦營(yíng)附業(yè)綱務(wù)呼成牛本室的述增李減病變悔動(dòng)鍛幅符度姜判臥斷鞏應(yīng)洋付駝賬型款國(guó)整潮體核合碰理豈性（治四源）類函貴證漢應(yīng)約付案賬很款一偵般妖不喬需肅要宮函生證傘。求因群為孝函呀證鄙不城能緞保氏證淡查忠出亂未哨記仰錄勺的走應(yīng)鞏付折賬爛款南，邪況路且打?qū)彍嫌?jì)傲人堆員墊能開(kāi)夠糞取呼得齒發(fā)抱票罪等雹外蜂來(lái)處憑旅證答來(lái)衫證感實(shí)晉應(yīng)幸付饞賬找款塔的闊余呈額輸。但勞是貢如成果盯出拔現(xiàn)立下憐列扛情攜況顯可輪以饒函霜證喚：①控?cái)持葡烇L(fēng)土險(xiǎn)竟較惡高著；②某環(huán)明錘細(xì)州賬督戶控金谷額走較梨大育；③被北審買計(jì)舊單乒位夫處林于敵財(cái)吉?jiǎng)?wù)姥困唱難寸時(shí)菊期性。函蜘證碌的拌對(duì)仆象及：①金謠額致較布大糖的徹債踏權(quán)腰人唉；②在欲資甚產(chǎn)魚負(fù)曠債凍表俱日球金架額賢不若大噴，態(tài)甚斯至為為嗓零風(fēng)，川但犯為飼企帖業(yè)倦重府要善供寄貨環(huán)人片的防債廉權(quán)液人弦；③醉上炸年賤度御有毒業(yè)湖務(wù)垃往革來(lái)晝而前本輛年貢度撫沒(méi)清有駛業(yè)鳳務(wù)渡的草主柏要個(gè)供揭貨口商廣；④杯沒(méi)腎有酸按孤時(shí)撞寄度送神對(duì)磁賬乘單利和起存手在臣關(guān)趴聯(lián)礎(chǔ)方箱交棒易接的且債誤權(quán)譯人趙。函起證杜結(jié)森果體的列控異制栽：最遺好劑采蹄用結(jié)肯疑定克式腦函硬證咽；如本果感存介在勞未美回隙函翁的問(wèn)重六大乘項(xiàng)緞目費(fèi)，鉆審致計(jì)懇人魂員車應(yīng)須采沾用代替骨代卻程混序腐，承如忌可頃以襲檢宅查簽決盡算愉日合后農(nóng)應(yīng)謹(jǐn)付萍賬鼠款士明議細(xì)演賬緣瑞及遞現(xiàn)洋金旗和嘴銀勤行偏存游款遠(yuǎn)日觀記弱賬凝，喇核襖實(shí)偶其謠是老否尼已賠支塊付俊，僚同鐮時(shí)舟檢視查及該念債房誠(chéng)務(wù)萌的衡相躺關(guān)友憑凈證輕資否料渴，基核銳實(shí)靠交珠易莫事獅項(xiàng)種的蹈真壩實(shí)貢性斤。（曲五怒）跨查狂找桂未魯入迷賬源的醒應(yīng)露付依賬截款屢。目妥的與：暫為捧了保防竭止踐企偏業(yè)肌低妄估歉負(fù)風(fēng)債丟，揉審查查椅被痕審絨單般位個(gè)有緩無(wú)臣故貴意悔漏福計(jì)旦應(yīng)厲付放賬搭款獨(dú)的厭行槐為蘆。查默找呼未帽入噸賬舟的辨應(yīng)期付爛賬笛款（1）附檢賊查思被鐵審種計(jì)盤單件位慘在喚資隊(duì)產(chǎn)被負(fù)脾債詢表抖日猛是逮否健存范在姿有桶材合料鑄入鞭庫(kù)耽憑疏證錫但玻未選收芒到冒采軟購(gòu)者發(fā)預(yù)票孕的駛經(jīng)垃濟(jì)筒業(yè)謝務(wù)嚷；（2）股檢岸查吐資寸產(chǎn)軍負(fù)折債塔表戴日離后偶收齒到飄的燙采晨購(gòu)仍發(fā)蔥票向，亡關(guān)墾注玻采今購(gòu)陷發(fā)羅票瘦的府日他期鬧，滴確軌認(rèn)腿其搞入票賬太時(shí)菊間撒是獄否添正洲確詞；（3）防檢內(nèi)查雹資矮產(chǎn)陡負(fù)奮債餡表賢日視后登應(yīng)渴付盡賬俯款巡壽明耍細(xì)粒賬彩貸杰方褲發(fā)漲生選額狐的扎相告應(yīng)漏憑匯證穩(wěn)，矛確命認(rèn)紡其美入馬賬侵時(shí)聾間瘋是宰否碰正練確猾；（4）往檢夜查馳資悲產(chǎn)江負(fù)倒債裳表夫日穴后今若狂干疑天膠的腫付高款斤事崖項(xiàng)累，饅詢頭問(wèn)笛被侍審殼計(jì)捆單郊位假內(nèi)副部輕或術(shù)外悄部默的肉知躬情剩人匠員病，狼確遮定截有磚無(wú)套未戒及嘴時(shí)網(wǎng)入援賬畜的宿應(yīng)縣付移賬晉款眉，土檢悠查帆相堤關(guān)川記名錄狼或劑文砍件磁。檢轉(zhuǎn)查膜時(shí)佩，利注碎冊(cè)辮會(huì)嗎計(jì)話師內(nèi)還鴉可岡以拐通杯過(guò)超詢燈問(wèn)渡被葵審餅計(jì)幟單眾位痰的題會(huì)帥計(jì)織和悲采論購(gòu)霞人僻員皇，休查楚閱汗資隆本染預(yù)鵲算抽、近工口作淹通孕知授單芬和咸基籍建展合蟲同與等撥來(lái)敘進(jìn)籍行壤。（裳六隱）難審意查揉債關(guān)權(quán)筑人怎對(duì)奇賬盤報(bào)定告做單差里異:賣壺方趁也葛已解入想賬仍的瞧交恨運(yùn)頓貨器品步而多被蹈審至計(jì)棍單散位揀即激未斥受噸到情，胞亦閃未滾入畫帳確術(shù)保被應(yīng)照付怒賬四款外截呆止別期俘的它正煉確以性（煌七冶）皮其志他閥測(cè)丑試雀程抬序1、聰檢渣查架應(yīng)吉付住賬錄款鋪是慢否晌存釋在宜借溉方稿余暴額銀。困如漂有顏，灘作核重趟分極類談?wù){(diào)妥整原。2、士檢伯查手應(yīng)欠付戲賬榮款赤長(zhǎng)階期隙掛謠賬昨的因原徹因葛。掉對(duì)秧于翠確茂是脆無(wú)核法屢支扣付季的漁應(yīng)曲付裹賬做款缺是醉否狐按晨規(guī)炭定返轉(zhuǎn)晶入共資旁本靈公堅(jiān)積此項(xiàng)湯目3、寄結(jié)千合板預(yù)鑒付茫賬汗款節(jié)的翻明諷細(xì)菠余所額墨，等查窮明錦是本否羞存均在吸應(yīng)類付壩賬搏款杠和開(kāi)預(yù)騎付炭賬取款鉤雙窗方條同企時(shí)綁掛猛帳沸的溝項(xiàng)納目委，押結(jié)臂合犧其鴉他陷應(yīng)謠付刮款須的誤明持細(xì)瞧賬睡，說(shuō)查卻明賊有慶無(wú)擾不屯屬滿于聯(lián)應(yīng)規(guī)付民賬遵款搖的晉其網(wǎng)他酷應(yīng)迷付御款克。（網(wǎng)八米）獸披季露驗(yàn)戶明路應(yīng)園付特賬么款購(gòu)在秀資紅產(chǎn)董負(fù)色債搬表衡上冒的銹披醬露膝是爆否墻恰偉當(dāng)燭。注如您果朝發(fā)桶現(xiàn)臥客頁(yè)戶鞏因妹重兔復(fù)帽記討賬扁、利付齒款友后吐退唇貨懷、虧預(yù)壤付幻玉賬足款侄等久導(dǎo)簡(jiǎn)致備某衫些職明盤細(xì)宏賬拐借字方另出免現(xiàn)作較柜大處余誤額狂，遣審里計(jì)闊人稅員器應(yīng)術(shù)在驢審盤計(jì)揚(yáng)工蔥作惕底依稿距中墻編件制速建自議軟調(diào)揪整鵝的播重籠分紹類堂分主錄賤，暮以咸便戴將他這菠些乏余父額習(xí)在鞏資宿產(chǎn)李負(fù)紹債凈表滴中撿列課為評(píng)資嫁產(chǎn)顛。第灶四驕節(jié)穩(wěn)固悟定辦資且產(chǎn)昌審鐮計(jì)固屠定折資礦產(chǎn)乘，喉是覺(jué)指儲(chǔ)同寇時(shí)裁具必有蓄下滴列伴兩決個(gè)幣特廳征種的瞞有數(shù)形飯資絹產(chǎn)葬：奧（1）底為舍生潮產(chǎn)欲商綢品勇、機(jī)提酬供口勞港務(wù)芝、潔出浩租梯或撓經(jīng)擠營(yíng)爽管鳴理望而封持匯有漂的存；丈（2）糊使斷用決壽光命普超告過(guò)版一某個(gè)羨會(huì)禮計(jì)婆期兩間物。固種定蹤蝶資皮產(chǎn)統(tǒng)同少時(shí)跑滿劈燕足凝下射列般條巧件囑的顫，挺才膝能勸予哈以臭確座認(rèn)免：校（1）瓶該渴固叨定饑資屬產(chǎn)病包耗含扯的鍋經(jīng)秘濟(jì)敢利盼益胞很煤可豆能綁流湯入基企鋪業(yè)暗；本（2）斷該渠固耗定潛資遭產(chǎn)稅的吸成圍本唇能都?jí)虺榭山^靠且計(jì)由量滴。F恨i凡x忙e區(qū)d豎A云s礎(chǔ)s賓e昨t屯s固鳴定輝資暗產(chǎn)劇的歲初舌始立確猴認(rèn)-組盟成四部訓(xùn)分桿折括舊謙法固科定獅資蛛產(chǎn)狐的墾各在組饒成芹部擺分批具歷有輔不換同線使償用邁壽趁命應(yīng)或己者偶以團(tuán)不芬同壯方洪式進(jìn)為亂企胃業(yè)孝提迷供蔽經(jīng)業(yè)濟(jì)商利兇益脖，輸適益用湊不臂同擇折瞞舊顧率與或索折戀舊餅方禿法染的蛙，耀應(yīng)緣瑞當(dāng)絨分曬別感將罷各嘉組含成析部狂分米確補(bǔ)認(rèn)流為訴單聾項(xiàng)滴固成定宋資浪產(chǎn)隙。企正業(yè)稼與父固贈(zèng)定瘡資違產(chǎn)挽有欄關(guān)頂?shù)穆暫罄淅m(xù)巧支惰出符晶合川本闊準(zhǔn)果則我第贏四辨條縣規(guī)章定享的咸確挎認(rèn)罷條壘件管的巡壽，蹈應(yīng)潮當(dāng)斧計(jì)因入存固臉定綿資閃產(chǎn)習(xí)成紙本民；畫不趁符淘合梯本榨準(zhǔn)攪則指第咬四丑條久規(guī)蕩定壓的請(qǐng)確純認(rèn)弊條綠件該的腸，鈴應(yīng)月當(dāng)質(zhì)在略發(fā)神生昨時(shí)靜計(jì)傷入鬧當(dāng)益期本損圍益象。（完一販）容審隊(duì)計(jì)聚目該的1鑒.茅固笨定攏資篩產(chǎn)呢是納否截存念在2詳.獅固服定陷資蔽產(chǎn)庫(kù)是賞否要?dú)w附被梨審?fù)队?jì)命單朋位導(dǎo)所背有3銷.姓固培定變資衰產(chǎn)翅及猛其纖累蠟計(jì)封折篩舊調(diào)增傾減蟻?zhàn)円聞?dòng)疫的汪記槳錄灘是窮否飯完貢整4析.狹固彼定測(cè)資帝產(chǎn)專的套計(jì)怠價(jià)莫和秩折兆舊震政叨策寄是大否極恰輸當(dāng)5照.節(jié)固選定族資軟產(chǎn)奔的繁期怕末講余稈額隙是鑼否偵正啞確6幣.褲固情定唐資耐產(chǎn)器在朝會(huì)醒計(jì)斧報(bào)當(dāng)表畏上賽的眨披滴露喘是他否狹恰激當(dāng)一緊、頃固墾定飲資腔產(chǎn)窯審巖計(jì)（管二苗）戴實(shí)化質(zhì)破性副程儉序1煌.蛋獲培取巖或號(hào)編散制新固波定造資鏈產(chǎn)借計(jì)慰累授計(jì)趣折敏舊灶分蟲類秩匯忍總踢表恐。撥如懸圖對(duì)臟于娛期堵初臨余捆額連撤續(xù)尿?qū)徝灿?jì)在面變緒更鏟會(huì)效計(jì)均師淡事健務(wù)落所淋的雙情雨況首基次敬審酸計(jì)固定資產(chǎn)類別固定資產(chǎn)累計(jì)折舊期初余額本期增加本期減少期末余額折舊方法折舊率期初余額本期增加本期減少期末余額合計(jì)固部定鋪資型產(chǎn)匆及職累懲計(jì)鈴折采舊罰分念類麻匯遞總題表2夾.輝實(shí)足質(zhì)嬸性喪分悲析榴程執(zhí)序（帝1卵）想計(jì)陣算壓固很定印資概產(chǎn)飼原控值畜與爭(zhēng)本尊期桌產(chǎn)搞品唱產(chǎn)嗓量葡比含率勉，洗并羅與稀前內(nèi)期仿比瞧較（痛2貝）嚇計(jì)前算把本巾期瞎計(jì)古提廳折捏舊赤額糕與構(gòu)固其定規(guī)資埋產(chǎn)磨總掠成畝本牽的攝比甘率勻，西將倘此黨比罷率拉同冊(cè)上塔期炕比壩較（棍3胞）扮計(jì)生算太累養(yǎng)計(jì)稿折芒舊勉同卸固時(shí)定窄資絹產(chǎn)前總曲成醬本傻的付比續(xù)率榮，悲將祝此鳳比擺率贈(zèng)同嫂上綱期酷比推較（軌4疏）服比下較姜本餃期雪各來(lái)月研之螺間夏、鏈本伍期左與叛以字前門各芒期紅之斥間拍的乎修脖理他和滑維旬護(hù)擱費(fèi)霞用（梨5蜜）蟲比擊較漿本歡期稼與館以強(qiáng)前纏各火期鍬的特固僻定迅資迎產(chǎn)蜓總遭成牌本頃增圓加訂和圾減墳少（乞6達(dá)）家分街析鍬固諷定蘿資誦產(chǎn)像的持構(gòu)懷成穩(wěn)及伶其甲變屠動(dòng)除情凡況3懇.屢檢肝查蹄固蠢定遇資杰產(chǎn)棕的月增粉加（聚1丹）抵外答購(gòu)堅(jiān)固仆定跌資料產(chǎn)（虎2藍(lán)）氧在匆建規(guī)工懼程予轉(zhuǎn)卷入（抱3召）威投筍資衛(wèi)者遇投聞入（著4郵）攝更斤新慨改奮造這增叨加刷的盆固房誠(chéng)定腰資懷產(chǎn)（吼5鋸）揀融韻資區(qū)租削賃丙增候加刪的章固銅定主資腐產(chǎn)（6）炮對(duì)違于耕企呈業(yè)挎合太并掩、般債省務(wù)菠重吐組擦和糾非蓋貨及幣伶性糕資夢(mèng)產(chǎn)粒交吩換胞增投加誼的兆固歲定醫(yī)資猛產(chǎn)（7）邀檢如查愁固饅定哈資略產(chǎn)鹽的沃后續(xù)續(xù)粒支振出鑰是鄰否頌符市合乞資畫本查化調(diào)條致件（8）咳是洗否鑼需側(cè)要度預(yù)功計(jì)潑棄猾置她費(fèi)傅用壤，們相獨(dú)關(guān)巷的陡會(huì)滾計(jì)佛處窯理甘是耀否戚符袋合么規(guī)咽定（9）拳其漆他騎途擠徑4劣.爭(zhēng)檢橡查扮固錄定除資昆產(chǎn)貫的短減索少出植售世、顧向錘其燈他船單著位聰投椅資射轉(zhuǎn)軟出草、青向件債劣權(quán)哲人郊抵灣債腎轉(zhuǎn)跌出絨、縣報(bào)懲廢什、藍(lán)毀昏損稼、黃盤墾虧壓等審布計(jì)佛固這定帝資涌產(chǎn)等減謙少壞的缸主挽要倦目派的狠在腹于拜查潔明彎業(yè)糠已獻(xiàn)減伏少矛的象固抖定澤資處產(chǎn)還是進(jìn)否逆已糞做汁適色當(dāng)洲的戶會(huì)塑計(jì)北處議理莫。（1）猛檢巧查崇減俊少射固余定短資食產(chǎn)弱的辮授蔑權(quán)炸批掃準(zhǔn)謙文竹件表。（2）票檢惰查崗因收不寸同某原乎因渾減丑少緣瑞固告定眾資常產(chǎn)紅的峽會(huì)菊計(jì)尖處虛理就是鉛否奶符隱合渡有舊關(guān)捐規(guī)廚定腔，困驗(yàn)雨證預(yù)其版數(shù)膛額援計(jì)室算圖的鋼準(zhǔn)絕確板性沙。（3）燒結(jié)霜合戚“聞固樹(shù)定授資率產(chǎn)滔清鳳理假”蝦和負(fù)“留待扶處逢理另財(cái)毅產(chǎn)勿損拍溢—狡—待渠處云理戚固兼定夜資儀產(chǎn)望損銅溢趣”載科條目芬，優(yōu)抽影查依固綱定僑資療產(chǎn)機(jī)賬員面菊轉(zhuǎn)濕銷刺額雪是珠否雖正確確章。（4）把檢擔(dān)查死是哭否之存烤在歡未昆作開(kāi)會(huì)克計(jì)器記蚊錄益的海固簡(jiǎn)定寫資孔產(chǎn)尊減挎少站業(yè)眨務(wù)節(jié)：①顛復(fù)盆核矮本爺期泥是物否偉有條新擠增囑加稠的罵固貪定嘆資仆產(chǎn)械替提換庭了劈燕原恩有富固網(wǎng)定尺資麗產(chǎn)慶。②御分繭析燭營(yíng)蹦業(yè)吹外舉收帆支摔等叮賬符戶寬，驗(yàn)查籍明確有蠶無(wú)從處餡置裕固賓定啦資產(chǎn)它所主帶博來(lái)柏的播收猾支③若接某詢種騰產(chǎn)蹤蝶品技因址故據(jù)停哄產(chǎn)快，僵追俗查首其話專懶用拐生開(kāi)產(chǎn)澡設(shè)肚備訴等索的歇處挖理堅(jiān)情儉況株。④向計(jì)被偷審硬計(jì)腔單本位反的租固蝕定裕資桶產(chǎn)涼管鍵理題部苦門溉查志詢死本女期脖有撕無(wú)衣未雷作鼻會(huì)析計(jì)銷記蹤蝶錄持的蝴固庸定煌資括產(chǎn)5憲.襯檢銹查易固濤定禁資魔產(chǎn)酸后絡(luò)續(xù)承支索出頌的止核邀算固透定城資島產(chǎn)紙的礎(chǔ)后藥續(xù)局支課出勉通價(jià)常騎包巡壽括猴固霞定匠資塘產(chǎn)筐在贏使肉用贈(zèng)過(guò)松程概中嫂發(fā)勒生起的縮慧日燈常儲(chǔ)修暗理退費(fèi)偏、裳大俘修換理話費(fèi)恢用趴、洪更奸新事改凝造酒支棕出測(cè)、德房中屋格的嘩裝靜修坐費(fèi)絨用編等虜。①飯固蒜定級(jí)資沙產(chǎn)撈修捏理羊費(fèi)慰用撈記肝入擔(dān)當(dāng)飾期濾費(fèi)烘用②嚷固陷定貝資索產(chǎn)含改侵良籮支繡出攜，前計(jì)搬入丸固蜜定么資袍產(chǎn)廟賬森面儲(chǔ)價(jià)踐值倒，撫其衫增勾計(jì)但后顫的伸金聯(lián)額默不查應(yīng)兵超謎過(guò)來(lái)該分固班定滾資嘴產(chǎn)棟的謹(jǐn)可薪收盯回起金吃額③抵如虜果理不青能箭區(qū)獎(jiǎng)分倒是蜘固踐定舞資芝產(chǎn)李修野理懇還否是飾改為良蟲，陵按賊原嬌則絕判肝斷④倡固茅定棕資變產(chǎn)嬸的央裝視修瘡費(fèi)臣用廈，鏟符闊合迷原酷則餃可悄予狀資矮本韻化存的缸，作在胸兩冰次襯裝礦修慨期盟間材與知固卷定句資帖產(chǎn)露尚服可序使逼用升年歷限伸兩窩者公中屠較秀短第的駁期械間勉內(nèi)鄙采群用尋合拴理摔的哨方棍法岸單常獨(dú)乘計(jì)鏡提誕折里舊穿。沉如繩果服在傾下臨次迷裝洞修豆時(shí)督，連該搞固癥定宏資括產(chǎn)追裝佩修柿項(xiàng)議目兼仍直有工余攔額名，蝴應(yīng)閉一隱次赤全區(qū)部熱計(jì)亦入幻玉營(yíng)缺業(yè)衛(wèi)外局支隆出6傲.審老查貝固受定過(guò)資輸產(chǎn)建的奪租趕賃經(jīng)腳營(yíng)膜租天賃汽和達(dá)融芽資親租蹈賃經(jīng)床營(yíng)烤租議賃出：（1）撲是創(chuàng)否垮簽丈訂充了節(jié)合前同（2）乞租達(dá)入蘆的公是吩否斤確漏屬慮企挎業(yè)周必蚊需鉛，?；虿闯鰴炎庾系拇涫峭Х衽泊_誰(shuí)屬座企怖業(yè)窄多坐余鍛；（3）勤租鋒入盯的騾是向否少已室登硬入撿備奏查灰薄融悶資墻租嫌賃佳：支像付味的阻租艦金逮包逆括依固澤定腹資腎產(chǎn)鴉的鼻價(jià)恨值造和立利鐮息7絲式.檢擋查趙固膏定蜻資牢產(chǎn)槐是御否賓已盈在協(xié)資鵝產(chǎn)腦負(fù)貴債準(zhǔn)表繪上樂(lè)恰翻當(dāng)課披敏露眉。企球業(yè)呆應(yīng)鍛當(dāng)勇在瘦附頃注條中談披愉露槐與慌固削定愉資息產(chǎn)縫有紹關(guān)督的否下傅列護(hù)信躺息綿：（1）捕固僵定無(wú)資棋產(chǎn)銹的仿確突認(rèn)取條舍件土、喜分管類蝦、深計(jì)孤量格基惠礎(chǔ)庸和常折扎舊棵方思法底。（2）廊各賞類夏固訴定第資漆產(chǎn)堂的猴使顫用慰壽飾命亭、波預(yù)齊計(jì)鎮(zhèn)凈懂殘泥值山和元折批舊瘦率斷。（3）兇各挺類綿固瓣定匠資漿產(chǎn)懷的得期析初去和鼻期文末偶原霞價(jià)秒、淋累惕計(jì)展折柿舊怕額禁及雪固羊定正資患產(chǎn)常減打值湖準(zhǔn)獲備敞累動(dòng)計(jì)婆金更額磁。（4）民當(dāng)伴期最確顆認(rèn)稿的尸折胳舊痛費(fèi)千用粱。（5）這對(duì)竹固伸定搞資棉產(chǎn)受所哲有止權(quán)悔的蘆限訪制樹(shù)及鞏其潛金槳額果和兔用徐于須擔(dān)捧保驗(yàn)的證固運(yùn)定邪資塑產(chǎn)尤賬肯面盾價(jià)姓值作。（6）應(yīng)準(zhǔn)激備隔處襖置啟的血固升定毯資觀產(chǎn)與名喊稱搭、膠賬怕面闊價(jià)觀值朋、珍公冬允藍(lán)價(jià)猜值暑、碧預(yù)啞計(jì)棟處便置獅費(fèi)任用紀(jì)和舍預(yù)傭計(jì)裁處難置割時(shí)業(yè)間萬(wàn)等二撈、渡固榴定酷資盛產(chǎn)—流—累促計(jì)米折濤舊裂的傘審傻計(jì)（蠟一合）市累混計(jì)腿折爸舊勢(shì)審滔計(jì)絞的婆目筐標(biāo)1峽.丘確鼓定東折膛舊理政缺策師和發(fā)方逗法墓是峰否喂符其合傻《鉗企尖業(yè)雷會(huì)灶計(jì)梢制劇度婦》茫的揚(yáng)規(guī)匙定題，戀是頁(yè)否鞭一而貫瓜遵足循庭；2戰(zhàn).專確遷定擋累種計(jì)胞折患舊開(kāi)增額減藝變菊動(dòng)奴的袍記堅(jiān)錄橡是車否憤完夏整娃；3螺.果確圖定咬折剪舊語(yǔ)費(fèi)核用嗚的駱計(jì)旗算糧、蜻分后攤湯是左否請(qǐng)正磚確喇、殃合濁理拉和曠一吳貫后；4產(chǎn).歸確淹定召累媽計(jì)助折鼻舊蛇的倡期煙末恢余仰額畜是悟否伴正述確棗；5驅(qū).仆確覆定燦累深計(jì)描折味舊淚在謝會(huì)霸計(jì)顧報(bào)涉表招上尋的先披梅露眉是肉否悠恰朋當(dāng)（擁二戚）悉累剖計(jì)外折濟(jì)舊娘的脹實(shí)杏質(zhì)權(quán)性幅程宰序1弓.爬企造業(yè)腔應(yīng)便當(dāng)幸對(duì)算所痰有悉固謊定氣資緒產(chǎn)粥計(jì)秒提疊折喘舊芝。樣但啄是巴，灶已腫提遷足倍折贏舊撤仍飽繼泥續(xù)邁使應(yīng)用爭(zhēng)的苦固常定么資均產(chǎn)惜和尋單憤獨(dú)菌計(jì)玩價(jià)異入合賬位的跌土麗地喝除餅外2首.淋企繡業(yè)血應(yīng)殼當(dāng)壯根聰據(jù)括與漢固方定器資敘產(chǎn)霧有唉關(guān)燒的召經(jīng)雕濟(jì)卸利炊益沾的渠預(yù)遣期腸實(shí)蔑現(xiàn)掏方槳式油，沃合悼理也選江擇懸固綱定軌資鵲產(chǎn)挑折敢舊雅方鍋法產(chǎn)，斥可廟選腳擇章的騾方叫法流包眠括果平少均券年講限勺法泥、冒工煩作昨量續(xù)法蟻、哥雙趁倍請(qǐng)余萄額禾遞碑減肚法收和毫年混數(shù)弄總暢和興法捧等聲。3魔.它獲夏取摸或拐編撇制拔累刺計(jì)勻折蹄舊撫分胃類藏匯應(yīng)總段表4農(nóng).揚(yáng)分約析高程睛序（雙1拼）惜對(duì)賞折饑舊秘計(jì)墊提處的拌總修體堂合華理灘性紅進(jìn)透行鄉(xiāng)豐復(fù)勇核剖；（犬2蜂）邁計(jì)肌算耕本延期豆計(jì)勢(shì)提挽折脈舊生占達(dá)固河定醫(yī)資鏟產(chǎn)卡原娛值株的斥比袍率停，如并蓄與炎上呆期梨比斷較房誠(chéng)。（堡3臭）躁計(jì)且算掘累捏計(jì)隔折聲舊圍占窩固博定旗資縣產(chǎn)醋原頂值歇的福比廟率榨。4嚼.壤復(fù)賊核璃本細(xì)期瞇折飄舊皮費(fèi)刺用個(gè)的沖計(jì)蚊提趴是緒否州正安確挑。（1）基已跳計(jì)嶺提跪減扇值午準(zhǔn)消備巡壽的戰(zhàn)固半定版資血產(chǎn)爐，另計(jì)余提褲的夢(mèng)折怎舊稼是慈否牧正福確（2）蒜確獲定牽固貧定橡資揚(yáng)產(chǎn)麻發(fā)疼生壤增混減甘變僅動(dòng)他時(shí)介，峽有據(jù)關(guān)密折白舊跪的皂計(jì)脾算磨是歡否診正夢(mèng)確索。（3）照包柄含根土賽地類使芳用超權(quán)傾的跌固嗎定萍資盼產(chǎn)特，情折臥舊遠(yuǎn)方蹄法造是禁否宮符倍合澇有累關(guān)疤規(guī)壺定舉，保計(jì)臭提叢的悲折背舊拐是安否掃正稼確窩。（4）甩因葵更竟新犯改頂造共而獨(dú)停盜止器使攏用彈的六固紡定宗資逐產(chǎn)闊是濤否類已擱停效止膀計(jì)通提駱折述舊提，求因貼大類修絮理弱而葛停啞用顏的貪固安定眼資烏產(chǎn)卷是俘否呢照峰提寬折掙舊面。（5）糖未條使逝用孫、轉(zhuǎn)不仁需裂用興的擴(kuò)固訪定罰資征產(chǎn)倡是撥否仔按胡規(guī)辯定埋計(jì)論提賄折枯舊炊。（6）涂檢艦查良有包無(wú)蔬已善提咬足伴折慌舊煙的班固產(chǎn)定倒資麥產(chǎn)松繼卡續(xù)督超仆提展折核舊莫，套應(yīng)老計(jì)筋提育折芹舊仙的腎固芝定躁資包產(chǎn)受不歇提葵或銅少材提堅(jiān)折貼舊怖的翁情訊況（7）選對(duì)撿于技因申資逆產(chǎn)璃評(píng)艱估板調(diào)導(dǎo)整湊累歷計(jì)散折鵝舊然的偷，用取蠅得屠有翼關(guān)卵資助產(chǎn)尺評(píng)窩估爬報(bào)布告晃，漏檢乓查泉其肌會(huì)嫌計(jì)貧處替理捷是沿否挖正裝確存。5電.檢第查醒累鏟計(jì)壤折共舊膠的球披運(yùn)露腹是絞否樂(lè)恰尺當(dāng)關(guān)投于匪固晉定帖資障產(chǎn)治的挖折絡(luò)舊龜?shù)恼n幾趕個(gè)宰問(wèn)株題躬：（嗽一陶）顫符餅合夢(mèng)本扔準(zhǔn)春則壤第茅四到條針規(guī)廉定處的泛確裝認(rèn)巴條燃件洪的銳固帝定財(cái)資許產(chǎn)坊裝屯修蜓費(fèi)愧用弱，團(tuán)應(yīng)封當(dāng)涌在姑兩耍次盯裝鄙修家期聰間摧與現(xiàn)固籮定分資妻產(chǎn)競(jìng)剩騎余遞使沙用辭壽限命撤兩城者橫中裳較環(huán)短夜的鋒期恒間毫內(nèi)南計(jì)艘提鏟折攜舊店。融澆資召租考賃類方雨式窩租吩入接的批固券定曲資捧產(chǎn)罵發(fā)沫生挎的景裝注修射費(fèi)積用脫，賠符胳合澡本顯準(zhǔn)廣則嗎第釀四董條山規(guī)規(guī)定般的產(chǎn)確氧認(rèn)安條衣件疫的蝕，炕應(yīng)僻當(dāng)仍在劈燕兩出次杜裝腸修挎期飽間咸、法剩這余降租螞賃業(yè)期博與豎固位定滔資壓產(chǎn)兼剩餅余迅使裳用削壽堵命糧三斯者膝中厲較究短花的酸期汽間巾內(nèi)悄計(jì)捎提屠折夢(mèng)舊鬧。（偷二暢）剃處淡于柄修陸理毒、媽更訂新柴改瞧造右過(guò)闊程燙而檢停甩止轟使盾用大的各固絡(luò)定眾資揚(yáng)產(chǎn)躬，蓋符彩合膏本雅準(zhǔn)鞋則部第嫌四梨條它規(guī)青定假的億確哭認(rèn)耐條融件隊(duì)的臥，喜應(yīng)防當(dāng)盲轉(zhuǎn)應(yīng)入唐在雪建陷工耽程色，捏停鼠止喂計(jì)辦提坐折除舊李；辟不千符猜合稈本羞準(zhǔn)吧則治第職四條條摩規(guī)亭定辣的掘確秒認(rèn)鑼條剃件凳的湖，雄不劈燕應(yīng)欲轉(zhuǎn)態(tài)入市在廳建傭工抄程斯，石照開(kāi)提嘉折乏舊月。三陶、暗固報(bào)定望資鏡產(chǎn)—知—固傳定諸資拜產(chǎn)岡減事值酒