固定資產(chǎn)審計(jì)

項(xiàng)目三采購(gòu)與付款循環(huán)審計(jì)任務(wù)3固定資產(chǎn)審計(jì)教學(xué)目標(biāo)知識(shí)目標(biāo)1.掌握固定資產(chǎn)的審計(jì)目標(biāo)；3.掌握固定資產(chǎn)的實(shí)質(zhì)性程序能力目標(biāo)1．能根據(jù)企業(yè)實(shí)際情況確定固定資產(chǎn)的審計(jì)目標(biāo)。2．能完成固定資產(chǎn)的實(shí)質(zhì)性程序素質(zhì)目標(biāo)1、提高學(xué)生在實(shí)務(wù)中的固定資產(chǎn)的審計(jì)能力2、培養(yǎng)學(xué)生養(yǎng)成良好的行為習(xí)慣任務(wù)三固定資產(chǎn)審計(jì)任務(wù)1審計(jì)基礎(chǔ)知識(shí)

教學(xué)內(nèi)容課程導(dǎo)入一、固定資產(chǎn)的審計(jì)目標(biāo)二、固定資產(chǎn)審計(jì)的重要實(shí)質(zhì)性程序三、固定資產(chǎn)相關(guān)的實(shí)質(zhì)性程序工作底稿任目務(wù)1審倉(cāng)計(jì)基街礎(chǔ)脅知圣識(shí)1、憤確辰定織固掀定濤資陜產(chǎn)零是粉否臣存貿(mào)在2、丸確柴定輔固朝定處資淋產(chǎn)暑是決否療歸啦被版審哭單謎位現(xiàn)所句有3、漫確柳定偏固所定懸資紀(jì)產(chǎn)望增支減硬變疼動(dòng)志的眾記董錄富是善否黎完柿整4、半確精定拼固俯定植資覺(jué)產(chǎn)劫的厭計(jì)鼻價(jià)匙是勇否菜恰田當(dāng)5、雀確音定岸固迎定守資傻產(chǎn)攀的糠期福末崇余帆額駱是糖否壟正伯確6、妨確罰定波固彩定胡資石產(chǎn)悠在裙會(huì)劇計(jì)師報(bào)現(xiàn)表讓上襪的鳳披歡露損是或否衣恰物當(dāng)一學(xué)、妥固鳥(niǎo)定紀(jì)資楚產(chǎn)截審悶計(jì)馳目心標(biāo)1、獲剝?nèi)?zhuān)或孔編波制東固棉定醋資形產(chǎn)急及袋累丟計(jì)冤折少舊安分貌類(lèi)留匯連總姻表2、實(shí)局質(zhì)蹄性乳分把析您程趴序（南選煮擇計(jì)使逐用籮）3、實(shí)釘?shù)貪?jì)觀幸察呆所袋購(gòu)稅入狗的傾固走定拴資叔產(chǎn)4、審索查殃固妥定栽資愿產(chǎn)紛的膛所蟻有儉權(quán)5、固胸定紛資僻產(chǎn)吵增憑加研的宮審路計(jì)6、固堂定咽資具產(chǎn)殺減陰少腔的秒審替計(jì)7、檢醬查充固尿定餡資系產(chǎn)沾后示續(xù)第支豈出敘的輩核筐算遍是憤否質(zhì)符食合懼規(guī)婆定8、檢幟查黑固族定猛資位產(chǎn)稼的日租職賃二父、兩固談定棕資肢產(chǎn)岡實(shí)作質(zhì)熱性景程鹿序二表、翁固粱定燥資矛產(chǎn)均的脖實(shí)敗質(zhì)滾性餃程趣序9、纖獲騾取峽暫訊時(shí)蹄閑供置咱、迅已嚇提奔足勉折脹舊誘仍毅繼讀續(xù)罪使殃用登、殖持筆有驚待下售所固漫定敞資竿產(chǎn)很的辰相婦關(guān)箭證鳴明橫材鹽料苦文仔件朽，宴檢糧查窩會(huì)娛計(jì)頃處是理靜是縫否礙正革確1猜0、歌檢獵查因固公定以資根產(chǎn)記的冊(cè)保眨險(xiǎn)1瓶1、圈檢辮查奮有壟無(wú)早與豪關(guān)隊(duì)聯(lián)添方燈之照間葵的耍固瓶定稱資獎(jiǎng)產(chǎn)舞購(gòu)路售竊活批動(dòng)1置2、宋確住定年被放審志計(jì)酒單閃位勒估益計(jì)撥的講固怠定與資災(zāi)產(chǎn)甩使手用誓期歉限典、涌殘周值蠢和慘折愛(ài)舊姐方庭法展是個(gè)否革合汗理二焦、江固拳定黃資捐產(chǎn)拴的頸實(shí)繭質(zhì)寇性漠程宣序1闖3、熱檢衡查佩應(yīng)泊計(jì)抄入領(lǐng)固慨定可資皂產(chǎn)捆的故借美款扭費(fèi)災(zāi)用1雅4、淹檢提查乎因擇清截產(chǎn)惑核雁資葬、映資恐產(chǎn)拋評(píng)暑估畜調(diào)遙整垂的召固菜定印資尤產(chǎn)1斥5、顧檢車(chē)查此固昂定好資咳產(chǎn)物的踩抵辮押店、位擔(dān)呼保當(dāng)情文況1瓜6、攀檢學(xué)查額固嘴定苗資憐產(chǎn)榮的斗購(gòu)黨置饅情劍況1鳳7、檢鴉查雞固漢定銅資究產(chǎn)享是各否扔已校在憂資糊產(chǎn)慘負(fù)底債區(qū)表喜上坡恰熔當(dāng)球披嗓露固炎定針資董產(chǎn)滅及兼累錘計(jì)翠折倘舊泊分譽(yù)類(lèi)卵匯娃總步表核挽對(duì)啞報(bào)捕表弱數(shù)朝、臨總板帳闊、折明錢(qián)細(xì)辨賬固雖定治資聾產(chǎn)機(jī)明纏細(xì)糾賬審傅查怖期沿初舌余帽額審行查輝期搬初誕余亭額實(shí)惜質(zhì)顏性館分躲析霧程器序計(jì)霜算固漠定用資順產(chǎn)石原豎值/本忽期深產(chǎn)倒品漁產(chǎn)偵量的框比鋸率，并逆與亮以蛛前濕期魂間火進(jìn)丟行趴比惕較爽，創(chuàng)可外能忙發(fā)者現(xiàn)閑蹤蝶置暗固且定顛資快產(chǎn)已關(guān)減誰(shuí)少躲固殖定月資效產(chǎn)進(jìn)未側(cè)在袋賬妄戶辣上男注餅銷(xiāo)未懶入披賬山的亮新影增葉資活產(chǎn)子等執(zhí)問(wèn)慘題盾。本豬期鹽計(jì)磚提梨折賢舊從額叨／飄固酸定胞資旗產(chǎn)解總晨成窩本，將網(wǎng)此表比啄率卷同日上菜期號(hào)比嶺較拳，群旨擇在發(fā)筒現(xiàn)本暫期圣折搏舊謝計(jì)卡算核的號(hào)錯(cuò)睬誤。累寧計(jì)余折遼舊獵／碎固描定剩資夾產(chǎn)昆總攝成源本，將蹲此探比咬率答同維上訴期朱比冤較花，耕旨建在忌發(fā)蹈現(xiàn)冠累餓計(jì)掙折師舊瞞核筋算外的時(shí)錯(cuò)板誤擋。實(shí)蠟質(zhì)敘性御分責(zé)析悅程男序比邊較本呀期稈各膜月棚之夾間絡(luò)、枝本炮期發(fā)與切以說(shuō)前透各少期訪之腔間臭的鋪修辟理堵及歸維勺護(hù)翻費(fèi)鹿用，旨留在疲發(fā)柜現(xiàn)勁資園本閣性嘩支擋出振和膏收始益癢性花支慶出策區(qū)帶分絡(luò)上逢可寫(xiě)能年存粘在亞的皇錯(cuò)評(píng)誤旅。比膽較畢本幣期宰與豎以霸前鄰各皮期烏的掏固塊定頂資狹產(chǎn)增苦加繼和麥減獅少。分輕析蒙固福定護(hù)資鎮(zhèn)產(chǎn)框的構(gòu)剖成阻及濤其債增某減團(tuán)變適動(dòng)情氧況訊，償與在天建歸工才程透、選現(xiàn)盆金張流隨量馬表符、宗生已產(chǎn)補(bǔ)能尚力等貍相扶關(guān)衛(wèi)信削息撓交盞叉畢復(fù)傷核，檢栽查然固商定難資軋產(chǎn)界相噸關(guān)劇金容額嚇的表合姥理繳性隔和村準(zhǔn)顏確防性隨。固錄定繩資過(guò)產(chǎn)挺增踩加匆的剖審售計(jì)對(duì)撲于外酷購(gòu)固廊定棄資釣產(chǎn)秩，揭通記過(guò)核冤對(duì)購(gòu)經(jīng)貨盤(pán)合輝同喝、卻發(fā)款票陷、旺?；陔U(xiǎn)獻(xiàn)單槍、劃發(fā)素運(yùn)香憑持證倒等洪文嚴(yán)件洗，抽透查套測(cè)禍試其異計(jì)禁價(jià)蠻是鑒否欺正雜確杜，厘授懸權(quán)行批騾準(zhǔn)賀手族續(xù)殿是玩否忽齊阻備渴，稱會(huì)藝計(jì)連處效理凍是冶否若正龜確過(guò)。惜如糖果璃是汁房確屋咐，妹還牽應(yīng)檢日查契凍稅此的思會(huì)祖計(jì)系處靠理黃是靜否獵正弱確濾。對(duì)堂于在弄建碼工擔(dān)程庭轉(zhuǎn)錯(cuò)入的頭固目定冬資胡產(chǎn)祝，濁應(yīng)檢伐查其哭竣叨工今決攻算旬、秧驗(yàn)死收捉和晚移店交雕報(bào)敗告慌是喇否略正炊確泳，睛與治在積建鞋工膊程戀相匙關(guān)鏡的緒記縱錄頃是妨否核具對(duì)相蔽符饞，哲資吉本?；A(chǔ)利范息化金填額勾是禁否查恰數(shù)當(dāng)吳；朵對(duì)衫已淚經(jīng)在瓜用棗或潑已鉤經(jīng)宇達(dá)誦到粥預(yù)觸定太可關(guān)使烏用養(yǎng)狀園態(tài)破但搭尚還未提辦峽理培竣壓工榆決儉算的德固舍定睡資吧產(chǎn)京，檢季查其遼是其否轟已螺經(jīng)葬暫駝估無(wú)入游賬渾，孕并炎按泳規(guī)獵定鏟計(jì)寨提杏折怎舊岔；冬竣桐工匯決它算魄完西成謝后舅，頁(yè)是械否胞及敢時(shí)半調(diào)中整址。對(duì)另于投勢(shì)資瞎者該投截入的掘固身定絡(luò)資蒙產(chǎn)障，茄應(yīng)檢壤查其股入雙賬任價(jià)各值服與此投苦資造者閉合別同效中循關(guān)每于北固擋定出資疏產(chǎn)笛作稠價(jià)近的具規(guī)軌定醫(yī)是傷否宣一德致凱；督須戚經(jīng)奮評(píng)艷估晴確業(yè)認(rèn)們的畏固粥定各資扔產(chǎn)銅是即否敗有柄評(píng)頓估落報(bào)供告呀并法經(jīng)輩國(guó)怒有避資布產(chǎn)賴管億理嗽部扛門(mén)嗚等腔確霸認(rèn)逢；弦固聯(lián)定柳資嘉產(chǎn)滋交控接謝手淘續(xù)殺是晃否轎齊歉全辜。固攏定琴資頃產(chǎn)訪增寫(xiě)加臨的塞審反計(jì)對(duì)猾于更指新塘改酸造增掌加腿的冷固耕定顏資朋產(chǎn)毛，職應(yīng)查期明增蓬加罷的景固搬定茄資惕產(chǎn)遷原料值身是皂否集真光實(shí)墾；面重域新嶺確柔定皂的凍?；萦嗵}折炒舊傭年別限農(nóng)是戴否附恰叉當(dāng)茫。對(duì)桂于因予債逆務(wù)士人受抵鍛債而群獲勁得壞的棗固季定示資謊產(chǎn)知，摔應(yīng)檢提查產(chǎn)戀權(quán)址過(guò)懲戶熊手寄續(xù)之是區(qū)否樓齊坐備扯，妨固仰定失資端產(chǎn)羽計(jì)書(shū)價(jià)族及耍確嗚認(rèn)舊的左損囑益匯是昌否場(chǎng)符擾合貸相擋關(guān)母會(huì)著計(jì)慚制靈度抓的香規(guī)稀定急。對(duì)復(fù)于剖因其們它當(dāng)原貞因增亡加吃的啦固泡定子資悼產(chǎn)嗓，籍應(yīng)檢闊查相麻關(guān)釣的征原遼始溉憑惰證咐，到核竭對(duì)凱其校計(jì)齡價(jià)警及暴會(huì)揮計(jì)晨處阿理毫是碗否焰正棕確鉆，蒼法苗律定手臺(tái)續(xù)挪是并否樣齊硬全峰。固鄭定蘿資狠產(chǎn)錦減途少仿的珍審簽計(jì)審印查畢減晶少摟固糕定嫂資仍產(chǎn)揭的授燃權(quán)泊批眠準(zhǔn)軋文附件。審母查義因衡不造同資原界因葉減威少管固敢定州資爹產(chǎn)禽的會(huì)態(tài)計(jì)致處彈理是薦否凍符雁合柴有芹關(guān)伐規(guī)那定懲，亮驗(yàn)?zāi)嘧C毅其數(shù)曲額計(jì)騾算奸的雕準(zhǔn)出確孔性伸。結(jié)舊合塔固問(wèn)定要資繡產(chǎn)受清增理班和任待糊處風(fēng)理疤固純定吐資絲式產(chǎn)餅損媽溢散科賣(mài)目杏，晴抽尾查固災(zāi)定刷資涉產(chǎn)仗賬繁面完轉(zhuǎn)聯(lián)銷(xiāo)艘額是肅否斜正獅確送。審豪查元是永否愛(ài)存用在未兄做型會(huì)堡計(jì)網(wǎng)記咐錄芹的鑒固票定當(dāng)資統(tǒng)產(chǎn)棕減片少業(yè)雁務(wù)—子—高正估驅(qū)固晶定氣資襪產(chǎn)固鑄定傍資紙產(chǎn)租減電少具審璃計(jì)機(jī)案瓣例審吧計(jì)盈人丹員焦在顧審廢計(jì)郵中領(lǐng)發(fā)掙現(xiàn)紛一憲張富不蕉合誰(shuí)規(guī)巷的園轉(zhuǎn)秧帳喬憑充證喝，蛾其涼內(nèi)沒(méi)容氏為借婆：躬營(yíng)鉛業(yè)腸外才支槽出—扯—非妄常甘損圓失1夢(mèng)4蕩0惠0巨0檔0累泡計(jì)梅折亦舊6位0倡0類(lèi)0舊0貸柏：診固憶定由資微產(chǎn)2停0孝0盒0坐0齒0分眨析賞上獸述詢分巡壽錄焦可闖能炸存版在課哪味些皂問(wèn)錄題案需例壩分稻析根旺據(jù)曬企壤業(yè)喪會(huì)頭計(jì)臭制繁度部，接固施定龜資芽產(chǎn)乒報(bào)執(zhí)廢斑需源通瓜過(guò)“固澇定辮資黑產(chǎn)玩清畢理”科敗目烤核兔算括。掃另析外訂處頭置撓固轎定搬資削產(chǎn)旬時(shí)貪，辜凈勸值潤(rùn)占須原感值判的笨比繪例害為7改0刑%于連是揪審炎計(jì)別人緊員剝調(diào)諒閱任了樓固惹定研資啟產(chǎn)表卡示片辭，乎發(fā)炒現(xiàn)究到容報(bào)仰廢拆時(shí)吊僅皇使是用歡了1令5個(gè)預(yù)月于但是鑒詢竿問(wèn)親被陪審殖單腳位允有倆關(guān)雀人勝員患報(bào)義廢毒原分因責(zé)，拐對(duì)耳方介無(wú)性法顯提暢供沉合勤理雷解脹釋路。再懷三嘉追短問(wèn)掃下告，樓有避關(guān)煤人標(biāo)員霉承罵認(rèn)泊該光固飽定謀資澤產(chǎn)挎在獲購(gòu)孔入拔后絹不晶久街因泛轉(zhuǎn)蘭產(chǎn)跌被少閑郊置勻，染企莫業(yè)糖于猶是類(lèi)將墊其欣變?cè)O(shè)賣(mài)璃，閥所制得綁款啟項(xiàng)達(dá)進(jìn)漢入網(wǎng)了“小良金掏庫(kù)”審慰計(jì)動(dòng)人分員污提巧請(qǐng)瓣被乎審眉單疼位贏按件照惑會(huì)滴計(jì)揮制辮度罰進(jìn)命行稀補(bǔ)舌充巨會(huì)捕計(jì)腹處鐮理候，忽修箱改掃相璃關(guān)冶會(huì)室計(jì)皮報(bào)者表注項(xiàng)社目呀金造額賊。議被倦審嘗單濱位荷同詢意言修能改攪。在頂審刻計(jì)滋工底作上底闖稿乞中支詳梢細(xì)櫻記爬錄泡該逐事峰項(xiàng)泡及哈調(diào)衣整雁情匠況浪。檢皆查執(zhí)后駱續(xù)且支副出奪的猜核牽算功是襯否掌符選合伸規(guī)腰定核桶算氣原鵝則—呼—固區(qū)定吐資商產(chǎn)栗的砍后遠(yuǎn)續(xù)民支辮出抱，慶如員果像使管可跨能吃流鴨入駱企填業(yè)身的懇經(jīng)層濟(jì)招利嫌益松超陵過(guò)扇了澇原叢先低的首估脆計(jì)困，自如痕延餃長(zhǎng)逃了舌固司定逝資喚產(chǎn)圖達(dá)饞使繡用濤壽檢命猛，潑或朋者走使克產(chǎn)沒(méi)品胃質(zhì)融量粒實(shí)讓質(zhì)輛性醫(yī)提炊高蔽，喊或盈者刃使脫產(chǎn)噴品誦成工本彩實(shí)迅質(zhì)凱性唐降揮低榮，這則悅應(yīng)雞計(jì)眨入烤固何定效資賽產(chǎn)利帳返面蜂價(jià)止值旱，舌其飯?jiān)鰧糜?jì)脂后程的龜余惕額迅不欺能倉(cāng)超斬過(guò)包固錯(cuò)定頭資夢(mèng)產(chǎn)小的孝可扎收捆回棒金濕額階。青除幫此戀以訂外膨的繩后醒續(xù)冠支究出邁，梳應(yīng)勇當(dāng)廟確脖認(rèn)妖為珠當(dāng)眉期供費(fèi)梅用作，盾不積再墨通偵過(guò)堪待偉攤凳或精預(yù)氣提助的雞方吼式泄核影算靠。檢疤查弄后嘗續(xù)漆支斜出停的賣(mài)核宜算央是另否庫(kù)符認(rèn)合癢規(guī)省定具潤(rùn)體鐮實(shí)病務(wù)扯中察，懂對(duì)狼于瘦固似定動(dòng)資雕產(chǎn)調(diào)發(fā)琴生相的凍下勇列詳后所續(xù)偵支逗出蒼，涌通脆常熄的止處竹理卸方筒法會(huì)為烈：固科定撒資絞產(chǎn)征的踐修告理無(wú)費(fèi)販用健，惑應(yīng)蹲當(dāng)葛計(jì)擺入燒當(dāng)身期頁(yè)費(fèi)距用固制定受資尸產(chǎn)峰的閉改逢良抗支狹出六，榜應(yīng)浪當(dāng)摟計(jì)皺入志固受定褲資豆產(chǎn)設(shè)帳瞧面詞價(jià)接值遞，幅其軌增尚計(jì)喘后濁的是金愚額摸不挎得娛超妨過(guò)賢固闖定鎖資腐產(chǎn)浴的都可嫩收蒙回喚金孩額如隊(duì)果炒不陽(yáng)能遍區(qū)邊分毅修旺理御還辱是犬改左良觀，虎或勞二燃者尸結(jié)參合展在末一債起業(yè)，紙則府應(yīng)穩(wěn)按毯照級(jí)原煌則辟進(jìn)劇行葛判免斷占。固帽定原資蘆產(chǎn)叔的趟裝霧修夜費(fèi)杯用珠，祝符售合個(gè)上忽述慮原跟則與可清予饅資斜本異化漢的旬，舌在“固挎定予資精產(chǎn)”科鹿目淹下掛單著設(shè)“固綿定鋼資助產(chǎn)診裝波修”明滾細(xì)凡科紀(jì)目限核濁算動(dòng)，哭并鵝在線兩溉次襲裝玻修券期扮間誓與慰固垃定撓資枝產(chǎn)宮尚挑可葛使感用喉年始限撤兩萍者讀中億較秧短顫的鬧期凡間飯內(nèi)薪，宿采判用筋合琴理證的評(píng)方幫法聞單悉獨(dú)具計(jì)烘提鄉(xiāng)豐折穿舊排。審差查萄所傾有址權(quán)對(duì)外串購(gòu)警的盲機(jī)既器鑄設(shè)基備等旗固雹定廉資殖產(chǎn)頓，工通辨常鈴經(jīng)膊審鴨核采菌購(gòu)謎發(fā)揀票淹、怒購(gòu)宴貨筍合建同等適予榴以多確奶定本；對(duì)宰于房殼地酷產(chǎn)類(lèi)愧固寄定日資戲產(chǎn)惰，吐尚餓需鐘查目閱虹有輕關(guān)么有合傭同求、哄產(chǎn)茫權(quán)升證汁明承、吊財(cái)常產(chǎn)淚稅姿單村、像抵蓬押珍借蛇款觸的中還炕款競(jìng)憑漿據(jù)都、伐保腳險(xiǎn)踢單等培書(shū)占面混文竿件送；對(duì)融扎資炸租筋入適的奴固溜定刻資由產(chǎn)，冊(cè)應(yīng)暴驗(yàn)旦證峰有指關(guān)融伶資亂租念賃躬合己同，岔證何實(shí)霞其鋸并籮非捐經(jīng)族營(yíng)簡(jiǎn)租課賃版；對(duì)汽均車(chē)等跪運(yùn)瓜輸桃設(shè)施備乖，籠應(yīng)崗驗(yàn)榆證瞧有爹關(guān)運(yùn)盟營(yíng)囑證喬件等忽；對(duì)受浩留沫置宋權(quán)片限逃制含的蛾固雷定驗(yàn)資晶產(chǎn)，倍通很?？邕€扣應(yīng)迷審稱核來(lái)被灶審叮計(jì)侵單泡位稿的炕有稼關(guān)負(fù)那債稠項(xiàng)綿目等羞予摟以葵證并實(shí)土。實(shí)番地橋觀慢察箏固工定屠資退產(chǎn)觀降察徑程需序以映明摘細(xì)陣賬植為茂起曬點(diǎn)以它實(shí)覺(jué)物熊為廈起蛾點(diǎn)觀吼察夠結(jié)喚果杏的墳記爹錄實(shí)殘地進(jìn)觀累察和購(gòu)約入菊的頓固共定筑資陣產(chǎn)觀侍察體重專(zhuān)點(diǎn)—更—實(shí)終地本觀聰察拘的陣重淹點(diǎn)擇是本柔期績(jī)新造增暗加碰的兇重添要謎固賓定忙資申產(chǎn)，歡有密時(shí)存，臟觀走察暈范珍圍屋也畜會(huì)懲擴(kuò)那展史到以恭前滾期善間皮增消加的頃固梳定揪資氧產(chǎn)宏。觀參察芳范塵圍—死—觀旦察抓范殺圍尸的琴確與定獸需由要鞭依哪據(jù)半被怠審雙計(jì)絹單鎮(zhèn)位內(nèi)味部暈控寶制砌的軌強(qiáng)矩弱、固城定礙資扒產(chǎn)聾的阻重銅要廣性和注爆冊(cè)皂會(huì)屯計(jì)卸師喪的結(jié)經(jīng)亦驗(yàn)來(lái)應(yīng)判逝斷跟。起如網(wǎng)為臨初蠢次鞠審態(tài)計(jì)隆，成則在應(yīng)莫適惑當(dāng)抓擴(kuò)匙大仇觀排察養(yǎng)范良圍孝。固配定飾資踩產(chǎn)盟抽袖查些表檢霜查慢固核定軟資幅產(chǎn)很的醋租旁賃會(huì)達(dá)計(jì)蜘報(bào)世表鐵附謀注區(qū)通樹(shù)常敲應(yīng)屋說(shuō)殲明固捧定療資蜜產(chǎn)互的標(biāo)欠準(zhǔn)蝦、竿分唯類(lèi)村、夢(mèng)計(jì)項(xiàng)價(jià)椒方陷法滴和救折厚舊絲式方蘋(píng)法；融流資盤(pán)租帳入固科定每資蚊產(chǎn)獅的師計(jì)假價(jià)餐方象法衡；固轎定椅資朽產(chǎn)走的預(yù)勢(shì)計(jì)梨使矩用槍年綢限和預(yù)對(duì)計(jì)川凈欲殘弓值；對(duì)闊固殼定絮資練產(chǎn)所娛有承權(quán)得的哈限規(guī)制辮及趴其饞金鵲額（近即掏：習(xí)企腸業(yè)忘因拳貸夫款材或形其路他脹原屯因辭而煤以添固爬定喜資碰產(chǎn)意進(jìn)慰行攤抵扎押那、膽質(zhì)渣押烘或達(dá)擔(dān)蠅保柱的卸類(lèi)巡壽別坐、缸金瘡額欄、晶時(shí)君間償?shù)葘?dǎo)情問(wèn)況慌）頁(yè)；已拋承妖諾棕將燦為絡(luò)購(gòu)懇買(mǎi)剪固詠定溪資培產(chǎn)衡支鳳付湖的狐金龜額；暫忽時(shí)釣閑追置的闊固渣定字資歲產(chǎn)命賬益面教價(jià)儀值的（殃即具：輝暫細(xì)時(shí)營(yíng)閑眉置朝的熔固企定翁資暗產(chǎn)刷賬族面篩價(jià)營(yíng)值踏，松導(dǎo)獨(dú)致冤固下定捎資宋產(chǎn)橫暫澆時(shí)宗閑自置逐的田原淡因竄，瓣如犧開(kāi)繡工竟不恭足毛、捉自石然藥災(zāi)錯(cuò)害波或難其婆他智情價(jià)況槳等瓜）王；已餓提低足微折醫(yī)舊威仍肢繼孕續(xù)衰使炮用的蝦固愈定辨資殖產(chǎn)梁賬慚面女價(jià)惹值牧；已藝退鞋廢箏和餡準(zhǔn)捆備播處嶺置的妖固引定兇資擊產(chǎn)兼賬浴面服價(jià)剝值抬。會(huì)聞?dòng)?jì)估報(bào)目表億附趴注激通察常村應(yīng)艘說(shuō)金明如設(shè)果美被禍審貫計(jì)礙單本位殺是改上埋市養(yǎng)公銷(xiāo)司振，粉應(yīng)摧在掘其腫會(huì)戶計(jì)顧報(bào)疏表傳附板注映中按類(lèi)番別做分神項(xiàng)列溫示花固晶定脆資杠產(chǎn)如期何初便余洲額蔽、符本制期美增睡加伙額獨(dú)、霞本躺期拖減鼠少求額洽及綢期犬末素余截額肺；說(shuō)擔(dān)明筑固有定拘資貝產(chǎn)完中練存誼在廣的在借建彈工繼程默轉(zhuǎn)言入朵、喘出騾售境、榆置晉換僅、癥抵鑼押潔或碰擔(dān)依保等信情壇況捷；披船露曠通洪過(guò)融冒資庫(kù)租陡賃己租猛入的緞固爛定悠資哪產(chǎn)誓每涌類(lèi)思租濱入效資錢(qián)產(chǎn)拍的祖賬戒面倦原軟值伍、貧累扎計(jì)辨折鹿舊法、勢(shì)賬躁面互凈趣值飄；披據(jù)露濃通稻過(guò)經(jīng)壺營(yíng)寬租桑賃精租鑄出的意固避定聲資同產(chǎn)子每擔(dān)類(lèi)度租乒出輩資碧產(chǎn)何的羨賬炕面船價(jià)膏值資攀本窄化猴問(wèn)巷題何蟻時(shí)撲開(kāi)決始肚資罰本唱化一次般絹在旦資潮本滴性蒸支稱出伏已仆經(jīng)尼發(fā)南生賞、犁借吊款景費(fèi)霜用遣已疾經(jīng)遣發(fā)傻生飽以頓及挑為弓使恢資慘產(chǎn)而達(dá)堪到隨預(yù)芽定害可良使仿用惹狀佳態(tài)特所傭必述須恢的約構(gòu)蠶建召活墊動(dòng)晌已搞經(jīng)弦開(kāi)總始念時(shí)何夏時(shí)鐵暫布停辨資圈本容化何褲時(shí)姥停纖止忍資女本糟化如戀何光劃紹分龍自伯有兩資局金篩和奮借果入戴資宋金三凡、嘉相爽關(guān)掙的蹦實(shí)苗質(zhì)憤性纏程飲序桃工抽作濱底選稿1.固翅定攀資滔產(chǎn)激及練累拒計(jì)牙折誦舊窯審球計(jì)鍋程亦序罷表2遼.固渠定澤資丟產(chǎn)揉及付累蘆計(jì)前折余舊域?qū)徥潭ㄊ氨?救.固臂定吳資嗚產(chǎn)護(hù)及蹄累明計(jì)稀折鼻舊明藍(lán)細(xì)較賬損戶渾審采定紡表4姥.固笛定土資稠產(chǎn)犬實(shí)障務(wù)私抽里查睡表任污務(wù)1審喘計(jì)基鈴礎(chǔ)眉知愚識(shí)1、耳審訴計(jì)謠人娘員概對(duì)扯某倡公問(wèn)司2雨0椅0彈5年插度賤固始定玩資懸產(chǎn)婦折急舊梁進(jìn)兔行樣審箭查偶時(shí)取發(fā)他現(xiàn)色，汽公纏司胸于治上菊年罷度1技2月貼份酒新微增畜已蛙投倘入脾生晃產(chǎn)風(fēng)使哭用浮機(jī)販器來(lái)設(shè)虛備釘一膛臺(tái)在，恢原性價(jià)遲為3己0猾0臉0踢0筐0元黎，寬估皆計(jì)壺凈望殘歐值頃為1忽2臭0膜0遠(yuǎn)0元角，投預(yù)癥計(jì)頌使饒用艘年站限種為8年紅，傭使呆用特年資數(shù)腥總夜和幼法非對(duì)梁該慶項(xiàng)肺固候定膽資對(duì)產(chǎn)擱計(jì)假提崇折維舊拔。乒又塑調(diào)予查晚發(fā)戰(zhàn)現(xiàn)帖該談公摧司凡其弦余鉤固錢(qián)定沖資物產(chǎn)繩均采用吧直以線肚法凍計(jì)修提欠折臣舊剝。投該辭公初司秋對(duì)羞這梁一樸事鄉(xiāng)豐項(xiàng)岔未成在臂財(cái)妖務(wù)戲報(bào)洲表光附序注志資哈料議中鍬予低以起揭技示告。根壘據(jù)偏以香上顆情侍況被，典審聯(lián)計(jì)久人蛛員匆如都何傾確衫定很該行事厘項(xiàng)岸對(duì)宗該敏公地司斬資饒產(chǎn)袋負(fù)潛債糞表遠(yuǎn)和澇損宇益?zhèn)砬诘匿J影晶響滿，陪對(duì)帶被肺審販計(jì)問(wèn)單當(dāng)位昏提難出孤如丈何丙要鐮求羅？課椅堂扮練旁習(xí)b沉a聾c亞k任創(chuàng)務(wù)1審慈計(jì)基冰礎(chǔ)室知貼識(shí)課墻堂妄練應(yīng)習(xí)b捆a驕c女k審洋計(jì)唉人殃員妄認(rèn)病為煮該虛公凱司析的暈固超定旦資謎產(chǎn)褲折葡舊快方卻法走在若本奏期讀出鍋現(xiàn)招了蔬不屆一嗽致刪，靈且身未嚴(yán)做蠟充武分亦揭償示始，紫這惠是號(hào)違晉反是會(huì)輸計(jì)陰原掩則帖和皂會(huì)污計(jì)拾制熔度拌的戴。該攏項(xiàng)澤固葬定核資憂產(chǎn)暈折責(zé)舊饞對(duì)施資兩產(chǎn)殺負(fù)駛債艇表?xiàng)椇途p董益鄙表軋的笛影顯響杜計(jì)艇算堪如鼠下處：機(jī)復(fù)器羞設(shè)微備缸用榜年欠數(shù)岡總?cè)龊驮苑ㄑ鲇?jì)國(guó)算最的太年像折抬舊置額=（3態(tài)0繪0歲0雕0豪0宅-顧1鴉2哄0獅0鋪0姓×御8象/涼3印6支=建6到4不0響0饅0待(元)該缸機(jī)決器排設(shè)謝備朵用賊直餐線寄法鋒計(jì)忽算咸的秤年洪折嫂舊炎額=煌(喘3嘗0日0磁0箱0振0第-尸1深2挎0鹽0制0圖)艘/雷8缺=既3桃6質(zhì)0嫁0譯0市(元)由舍于掀折烏舊腎方歐法否的紀(jì)改蓄變,使蝕本采年滔度賽多虹提來(lái)折民舊能額2考8癢0色0項(xiàng)0元(庸6瀉4向0淺0礙0氧-辜3扭6嫩0停0拉0玩)使,使廉資滿產(chǎn)田負(fù)司債栗表貌中笨的"累卻計(jì)厚折爬舊"項(xiàng)驗(yàn)?zāi)柯湓龌锛?陜8染0娛0片0元,損酒益夜表厲中"利魚(yú)潤(rùn)殊總紗額"項(xiàng)存目結(jié)減云少2稀8骨0客0具0元。任扯務(wù)1審鏈計(jì)基否礎(chǔ)晶知億識(shí)課英堂睡練杰習(xí)b微a顛c涉k在輕對(duì)L公哀司及累愈計(jì)乘折矮舊凝進(jìn)叔行疤審慨計(jì)言時(shí)箭，A注莖冊(cè)道會(huì)魂計(jì)曉師嚇擬歸結(jié)頂合茂固賓定醬資閣產(chǎn)論項(xiàng)罰目悅的猜審端計(jì)詢，靈測(cè)香試鎮(zhèn)本早年畜度把所推計(jì)導(dǎo)提臂折統(tǒng)舊燃費(fèi)談?dòng)闷碌拇赫牦w蛇合圾理吊性害。印以富下販各勵(lì)項(xiàng)鋪審豆計(jì)讀程或序縱中般，定難兔以多實(shí)側(cè)現(xiàn)峰上逼述通審鉗計(jì)副目職標(biāo)缺的爺是(徑)A山.根菠據(jù)輝各恥項(xiàng)煙固衰定婆資擇產(chǎn)在的鴨增槳減爸變辣動(dòng)拒及移折扒舊鈴率琴，臺(tái)重儲(chǔ)新叼計(jì)秘算簡(jiǎn)折厭舊簡(jiǎn)費(fèi)替用B鎖.根吼據(jù)安各荷月枕平司均積固掌定乏資杯產(chǎn)見(jiàn)原程值獄以備及就綜妻合僅折痕舊義率茄，共重聯(lián)新逝計(jì)悼算益折素舊巡壽費(fèi)某用C灘.計(jì)微算紗本證年翻度測(cè)折釀舊季費(fèi)御用戴與錘固哭定共資文產(chǎn)黨原器值共的涉比鹿率途，融并言與孔上崗年幕度誓進(jìn)熱行爪比蓋較D胸.復(fù)帝核方折樂(lè)舊燈費(fèi)烤用翅分嘗配吩匯雖總張表棕，曉并夢(mèng)與雷總鵝賬妨和駐明針細(xì)犯賬孝進(jìn)秋行噸核感對(duì)任陜務(wù)1審孤計(jì)基呼礎(chǔ)速知趟識(shí)課隙堂注練肉習(xí)【背答貌案脖】D【客解抽析研】充在掏選腔項(xiàng)A中撈，欄根使據(jù)推各吸項(xiàng)騎固鞭定筍資滾產(chǎn)向的曲增蠻減錢(qián)變回動(dòng)臨及誦各碰固理定紹資橡產(chǎn)部折溪舊膛率者重免新堆計(jì)砌算弦折菊舊帆費(fèi)咬用申，酷用僑重懼新下計(jì)鋒算土出繡的尼折隙舊爹費(fèi)億用貨與之被拿審銀計(jì)圈單科位渴已洪經(jīng)斜計(jì)頁(yè)提油的前折袖舊秋費(fèi)文用怪進(jìn)耐行遲比捕較嗽，密就域可撲以嫁看楊出放被輕審?fù)?jì)感單才位垃折穴舊也費(fèi)解用破計(jì)雞提畜的額合悼理貌性塘；在并選毀項(xiàng)B中樸，爛用唉各飼月毒平普均粉固捕定閃資寒產(chǎn)餡原師值產(chǎn)以峰及頌綜器合移折吸舊灘率林來(lái)辣估鋸算疏已夾計(jì)丹提嚷折斜舊嗎費(fèi)鍛用碗的爪合訴理閣性特也跳是搞有旱效積的桑，群這悔種秘估惠算尖不標(biāo)一辟定番十清分棗準(zhǔn)貼確腎，訓(xùn)但這注礦冊(cè)速會(huì)園計(jì)掩師戰(zhàn)可奇以垮用訓(xùn)估俗算競(jìng)出楊來(lái)景的毒數(shù)倚據(jù)趕對(duì)臉某插一庸項(xiàng)頭目省總嚼值娛的擁合處理啦性排進(jìn)當(dāng)行壯判糕斷鎖；在標(biāo)選狡項(xiàng)C中莫，瞇用錦本扒年露度赤折分舊徹費(fèi)塞用騙除觸以遞固帖定愧資鋸產(chǎn)逗原酬值偷，皺得將出之的伯其魚(yú)實(shí)榴相截當(dāng)膊于蔽綜青合挨折智舊澇率剛，給通讓過(guò)述計(jì)煤算夠出心來(lái)非的機(jī)綜孕合論折賊舊監(jiān)率誼與見(jiàn)被駱審櫻計(jì)銜單銹位奶實(shí)今際息采個(gè)用中的頂綜抹合膝折丟舊術(shù)率遲比館較接分句析媽也添可們說(shuō)私明俊已藏計(jì)鵲提智折例舊逃費(fèi)卷用舒是涂否雅正串常跪；但養(yǎng)在壓選盲項(xiàng)D中這，急通宇過(guò)葛復(fù)湊核匹折翅舊造費(fèi)閣用演分屋配庭匯膝總?cè)f表尚，慰難易以懂說(shuō)然明鼻折兼舊弟費(fèi)察用調(diào)計(jì)櫻提缸的絲式合同理濱性箏，蜓因闊為鞭折幅舊臺(tái)費(fèi)本用財(cái)?shù)闹欠謨r(jià)配便與宮計(jì)惑提懲是梯完迎全喜不而同翻的驅(qū)兩渡個(gè)辰環(huán)賢節(jié)納問(wèn)宗題炎。任逼務(wù)1審觸計(jì)基精礎(chǔ)腫知井識(shí)課晶堂秒練垮習(xí)3、在越查暫找萄已兩提森前海報(bào)鄭廢譽(yù)但并尚秤未欣做花出賴會(huì)蕉計(jì)景處碼理詠的儲(chǔ)固罰定剖資劉產(chǎn)培時(shí)挽，箏以款下何審抹計(jì)稀程匆序沫中洲，C注廊冊(cè)葵會(huì)深計(jì)睬師染最增有雙可概能映實(shí)手施鄙的能是荷（）叉。A．呼以前檢比查塵固融定租資悉產(chǎn)抵實(shí)莊物襯為趙起彼點(diǎn)伙，育檢易查驕固屯定球資少產(chǎn)魂的羅明戀細(xì)胞賬男和淡投單?？忧閼魶rB．飛以穗檢遠(yuǎn)查衣固沙定腳資初產(chǎn)帽明宿細(xì)殘賬欲為福起和點(diǎn)弱，女檢尚查致固準(zhǔn)定罰資擋產(chǎn)纏實(shí)號(hào)物構(gòu)和鴉投件保牲情縫況C．技以鑰分涌析雨折笑舊候費(fèi)萄用抹為跳起字點(diǎn)發(fā)，互檢娃查僻固背定乏資北產(chǎn)守實(shí)作物D．飯以嘴檢償查臟固扭定旨資薯產(chǎn)囑實(shí)紹物頂為針起復(fù)點(diǎn)暖，援分認(rèn)析撇固崖定希資考產(chǎn)虎維喂修瞞和夏保虧養(yǎng)史費(fèi)拉用任償務(wù)1審提計(jì)基歇礎(chǔ)柄知齊識(shí)課前堂尾練脖習(xí)3、在突查旦找漿已攝提峽前貌報(bào)恩廢期但域尚鳳未閱做蛛出礙會(huì)此計(jì)珠處誓理垂的近固杏定危資匯產(chǎn)姓時(shí)透，井以承下踩審易計(jì)虜程孕序避中悲，C注騰冊(cè)敞會(huì)可計(jì)類(lèi)師忠最短有錄可期能愈實(shí)騾施復(fù)的灰是賽（）伴。A．臺(tái)以魄檢納查漸固沙定格資奔產(chǎn)顯實(shí)倉(cāng)物魄為抗起造點(diǎn)瞧，伴檢獲查公固移定基資糖產(chǎn)鏡的寫(xiě)明脹細(xì)撈賬油和粥投邊保討情灶況B．聲以使檢闊查諒固般定汽資敏產(chǎn)六明份細(xì)粗賬娘為兩起弦點(diǎn)伏，奔檢鏟查諒固眨定憂資靈產(chǎn)攏實(shí)渡物德和常投晝保親情測(cè)況C．揭以喂分轎析素折勒舊熊費(fèi)年用盒為矩起浩點(diǎn)業(yè)，夏檢拼查計(jì)固燒定弦資僅產(chǎn)雅實(shí)劈燕物D．蝦以梳檢未查稿固趟定愿資片產(chǎn)假實(shí)思物到為瘋起缺點(diǎn)櫻，籠分滿析秧固揭定煮資點(diǎn)產(chǎn)要維聚修凈和愈保協(xié)養(yǎng)粘費(fèi)失用任遮務(wù)1審喜計(jì)基息礎(chǔ)野知康識(shí)課置堂襲練倆習(xí)3、在婦查嗽找晚已基提泊前紙報(bào)深廢爪但值尚程未永做置出甚會(huì)遭計(jì)回處酸理酸的福固江定滿資嫩產(chǎn)日時(shí)招，洗以木下精審揉計(jì)太程員序翅中職，C注懸冊(cè)燈會(huì)顆計(jì)報(bào)師趟最舟有夫可續(xù)能昏實(shí)陵施慈的手是木（）埋。A．侮以畫(huà)檢桌查價(jià)固得定尋資亮產(chǎn)免實(shí)贊物符為課起尿點(diǎn)像，過(guò)檢昆查囑固扔定鋒資光產(chǎn)瞎的停明鄰細(xì)辣賬蘆和頁(yè)投詞保液情磚況B．存以溫檢翅查區(qū)固寇定灘資袍產(chǎn)恭明飼細(xì)基賬毀為電起傭點(diǎn)俗，摩檢括查宰固曲定留資除產(chǎn)慚實(shí)圖物煮和綱投蠅保溉情列況C．憤以溫分述析炸折嚼舊哄費(fèi)腳用遙為飄起帝點(diǎn)舟，益檢瞞查衣固艘定暈資夠產(chǎn)鐵實(shí)估物D．抹以追檢湯查華固營(yíng)定軟資搭產(chǎn)五實(shí)螞物偉為灶起佛點(diǎn)仆