第十二章 審計(jì)工作底稿

第十二章審計(jì)工作底稿

第一節(jié)審計(jì)工作底稿概述一、審計(jì)工作底稿的含義（了解）二、審計(jì)工作底稿編制目的（掌握）

三、審計(jì)工作底稿的編制要求（掌握）

四、審計(jì)工作底稿的性質(zhì)（了解）五、審計(jì)工作底稿的內(nèi)容（了解）

一、審計(jì)工作底稿的含義（教材P264）1.審計(jì)工作底稿是指注冊會計(jì)師對制定的審計(jì)計(jì)劃、實(shí)施的審計(jì)程序、獲取的相關(guān)審計(jì)證據(jù)，以及得出的審計(jì)結(jié)論作出的記錄。2．審計(jì)工作底稿是審計(jì)證據(jù)的載體，是注冊會計(jì)師在審計(jì)過程中形成的審計(jì)工作記錄和獲取的資料。3．審計(jì)工作底稿形成于審計(jì)過程，也反映整個(gè)審計(jì)過程。二、審計(jì)工作底稿編制目的（教材P264）

1．編制審計(jì)工作底稿的目的(1)提供充分、適當(dāng)?shù)挠涗?，作為審?jì)報(bào)告的基礎(chǔ)；(2)提供證據(jù)，證明其按照中國注冊會計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作；(3)有助于項(xiàng)目組計(jì)劃和實(shí)施審計(jì)工作；(4)有助于項(xiàng)目組成員對是否按照《中國注冊會計(jì)師審計(jì)準(zhǔn)則第1121號——?dú)v史財(cái)務(wù)信息審計(jì)的質(zhì)量控制》的要求，履行其指導(dǎo)、監(jiān)督與復(fù)核審計(jì)工作的責(zé)任進(jìn)行監(jiān)督；(5)使項(xiàng)目組對其工作負(fù)責(zé)；(6)為以后的審計(jì)提供相關(guān)資料；(7)便于有經(jīng)驗(yàn)的注冊會計(jì)師根據(jù)《會計(jì)師事務(wù)所質(zhì)量控制準(zhǔn)則第5101號——業(yè)務(wù)質(zhì)量控制》的規(guī)定實(shí)施質(zhì)量控制復(fù)核與檢查；(8)便于有經(jīng)驗(yàn)的注冊會計(jì)師根據(jù)適當(dāng)?shù)姆煞ㄒ?guī)或其他要求實(shí)施外部檢查。

三勾、側(cè)審膛計(jì)紅工犯作受底膏稿絲式的歪編肅制童要菠求剃（魂教售材P崇2獸6鉗5）注慢冊悉會屑計(jì)妻師信編幸制促的秤審廚計(jì)蝦工似作爹底吸稿肝，久應(yīng)忙當(dāng)削使未浩曾獎(jiǎng)接錢觸喉該藍(lán)項(xiàng)夢審輕計(jì)母工耐作話的章有拒經(jīng)宮驗(yàn)爛的嬌專息業(yè)居人學(xué)士清搶楚蒙了破解屬：1千.按倍照下審庫計(jì)錘準(zhǔn)匠則州的瞇規(guī)稼定貸實(shí)閑施鞋的畢審煎計(jì)程活序的鼠性辟質(zhì)亭、乘時(shí)述間鬧和益范彎圍2鞏.實(shí)銅施監(jiān)審光計(jì)春程躲序愧的縮慧結(jié)機(jī)果開和雖獲余取覽的做審違計(jì)證謀據(jù)3映.就閥重繭大石事瘦項(xiàng)塔得示出翻的結(jié)每論四個(gè)、掏審吧計(jì)巴工爭作敵底窄稿把的性澤質(zhì)1弱．蟲審孤計(jì)桌工巾作芳底跳稿洽的港存貓?jiān)谫R形敞式審欺計(jì)吃工創(chuàng)作買底抄稿準(zhǔn)可甜以以停紙晴質(zhì)守、毀電努子饞或嫂其軋他沈介然質(zhì)有形惹式存痕在塘。2姐．趨審離計(jì)熟工偏作青底響稿也控垮制織實(shí)斥現(xiàn)盡的廊目使的無業(yè)論礙審參計(jì)擴(kuò)工癥作訴底妹稿騎存栽在障于弊哪旺種際形學(xué)式嶼，宏會吉計(jì)當(dāng)師睬事景務(wù)幟所鞋都滑應(yīng)撲當(dāng)偉針廁對膀?qū)徢⒂?jì)久工柿作哄底甚稿演的犬設(shè)堤計(jì)緩和燙實(shí)掃施植的控孝制實(shí)焦現(xiàn)補(bǔ)下傳列鉤目腿的涉：（壯1艙）逼使拌審逆計(jì)議工洲作肚底叫稿帥清第晰帆地士顯螞示臥其富生鑒成盤、恩修兄改似及青復(fù)愁核俱的暖時(shí)昏間莖和孔人護(hù)員礎(chǔ)；（談2映）略在固審孔計(jì)搬業(yè)句務(wù)鼓的尼所握有舞階漏段呼，來尤擋其輛是財(cái)在拖項(xiàng)讓目駱組椅成膜員她共鏟享芳信博息情或天通膛過案互湖聯(lián)歇網(wǎng)臨將至信則息忍傳閉遞果給若其發(fā)他購人山員臟時(shí)京，美保奸護(hù)房誠信呈息鉗的輩完蒸整菜性顏；（曬3家）犁防羞止跑未早經(jīng)弦授有權(quán)絹改穴動(dòng)槍審娘計(jì)增工霞作殿底寬稿糾；（乖4瘦）憂允寇許繁項(xiàng)規(guī)目秩組攔和發(fā)其白他景經(jīng)散授呆權(quán)做的剩人鎖員詠為壇適斃當(dāng)拔履距行宣職踏責(zé)姻而窗接恭觸況審體計(jì)恐工虛作股底土稿乎。3刊．儀轉(zhuǎn)誰換村成蝕紙學(xué)質(zhì)圖形襪式褲的泥要坐求審搬計(jì)艦工餓作懸底族在縱實(shí)律務(wù)廢中瓣，陶為萌便灘于才復(fù)封核盾，礦注吹冊底會緣瑞計(jì)拴師意可夠以鈴將免以向電勾子央或眼其雷他敵介斃質(zhì)模形和式殖存沸在談的患審泊計(jì)凡工掩作驢底金稿宣通蜓過喬打攀印氣等帆方藝式阿，姥轉(zhuǎn)憑換塑成日紙斜質(zhì)機(jī)形女式凱的突審控計(jì)蒼工喊作煉底貧稿旦，摟并濟(jì)與批其歷他焰紙狼質(zhì)竄形朋式肌的在審?fù)び?jì)安工銷作母底創(chuàng)稿尸一瘦并捷歸盞檔隊(duì)，扭同鄉(xiāng)豐時(shí)槍，功單判獨(dú)海保斬存概這勢些柄以餃電魂子休或盤其金他樹介魯質(zhì)老形論式剝存嶄在螺的臉審溪計(jì)違工熔作技底吵稿偵。五腎、慰審撞計(jì)題工幼作磚底巡壽稿駁的岸內(nèi)蜓容篩（另教竊材盜P油2字6倘5忙）1澆．駛總卻體亡審油計(jì)水策撲略抓（焦教陪材碌P午1薄7業(yè)6票第擠八到章堂附綿錄語8赤-鴉1做）2正．鏟具愧體祖審誼計(jì)陵計(jì)望劃吃（厭教烤材變P敵1牧6脖5嶄）浩；3殲．分繭析咽表：精分懶析怪表香主逝要扶是中指似對華被丟審模計(jì)指單掛位盛財(cái)紀(jì)務(wù)餐信驢息煎執(zhí)轎行籍分巧析稀程龜序吐的脖記甜錄柱。勺例墊如講，褲記亞錄籌對臣被衛(wèi)審揀計(jì)母單凈位蜂本車年高各畫月魄收師入階與及上之一葡年鋸度功的猛同敏期獵數(shù)鬧據(jù)由進(jìn)共行鏟比狂較斑的蓬情惕況五，偷記薯錄綱對雅差綁異綱的授分舅析攤等摔；4煙．久問舍題拾備忌忘銅錄收：洋問襲題跟備汽忘吹錄拔一溝般植是棒指后對拜某揭一旬事鑒項(xiàng)謊或全問躬題捎的蟲概近要牲的桶匯塵總田記片錄闊。罵在兼問洞題愁備娃忘悶錄襯中餐，禮注腳冊尚會向計(jì)括師林通癢常望記喘錄械該第事賽項(xiàng)禮或捐問廉題褲的屠基鑒本優(yōu)情巷況懸、慌執(zhí)繞行喇的郵審建計(jì)灣程疲序崗或糧具秤體進(jìn)審味計(jì)奸步款驟友，筐以要及臣得鵝出潔的慘審痰計(jì)揮結(jié)購論鳥。盤例辟如寇，掘有臣關(guān)描存芒貨顏監(jiān)鄰盤鄰審企計(jì)架程榜序云或保審樂計(jì)卸過福程央中獄發(fā)速現(xiàn)嫌問鋤題礙的比備即忘添錄轉(zhuǎn)；5翻．重井大拐事煙項(xiàng)訂概即要；6牽．詢頃證差函弟回殲函7偏．客管猜理巡壽層溫聲敲明阻書膏（拐鏈玩接翅教豬材巖第永二招十贊四級章清第釀二負(fù)節(jié)術(shù)）步；8膊．核鳥對藏表：恨核萬對販表杏一茂般設(shè)是替指送會朗計(jì)店師炕事淺務(wù)迫所低內(nèi)莊部悄使洞用錦的洲、抗為似便勾于潔核舟對晃某種些顫特門定射審夜計(jì)瘡工槐作散或躁程瘋序厚的弄完遺成才情旋況戀的踩表石格欠（刪鏈膽接假教鴿材矛第經(jīng)二搶十種五象章養(yǎng)第即一缸節(jié)昨）如；9按．耗有笛關(guān)秀重晨大年事慶項(xiàng)縱的華往壩來姓信沒件倆（技包菠括寶電紀(jì)子規(guī)郵鉆件音）瓣；1孔0龍．農(nóng)對獵被渠審疑計(jì)倒單效位繡文銳件殃記螺錄尊的啄摘綢要子或傍復(fù)難印搜件疤；1徐1室．業(yè)誕務(wù)宇約徒定價(jià)書（睬鏈舅接棋教里材牲P姜1洋5拍8借第呀八萄章桂第賢一芒節(jié)廣）掠；1掀2喝．譜管鮮理恥建紡議簡書蝴；1遣3案．柿項(xiàng)龍目竄組社內(nèi)凍部馬或抹項(xiàng)飼目領(lǐng)組悔與幫被舉審示計(jì)涌單纖位男舉磚行牧的載會符議普記拘錄海；1寶4混．拒與祝其儲他責(zé)人撐士叔（惰如慨其學(xué)他蘇注揀冊俯會息計(jì)凈師蛙、兇律圖師匙、犬專拼家僵等及）則的拌溝償通均文反件善及恒錯(cuò)答報(bào)證匯皆總找表令等蛋。第多二樓節(jié)隸審軟計(jì)蓬工東作呆底驢稿柔的然格易式柔、寨要薪素夸和拴范斤圍一懼、滋確流定他審欺計(jì)傘工斯作擇底煌稿輕的遞格鑒式蜜、界要侮素叢和威范練圍恐時(shí)梁應(yīng)欲考鑰慮直的譜因適素惰（贏了給解雅）二傅、殲審鈔計(jì)掉工敞作惰底性稿秋的網(wǎng)基絕本申要靠素殼（乏掌援握磨）一扇、牽確棵定獨(dú)審狡計(jì)灰工拋?zhàn)骱恋茁楦蹇氐目旄袂谑介L、溪要虜素暢和撇范德圍露時(shí)殃應(yīng)曾考峰慮擋的貍因騎素1地.錘實(shí)最施間審楊計(jì)冤程毛序垂的湖性敲質(zhì)2扒.嫁已膨識騾別拔的另重聯(lián)大呢錯(cuò)班報(bào)裳風(fēng)果險(xiǎn)3框.并在來執(zhí)趨行支審使計(jì)環(huán)工洪作陵和艷評聰價(jià)肅審煉計(jì)撲結(jié)脹果技時(shí)朱需烏要蒼做聯(lián)出貢判摘斷喊的北程墻度4領(lǐng).嚼已潔獲悅?cè)∷{(lán)審貼計(jì)醫(yī)證涉據(jù)塞的啟重僻要國程投度5嬌.酬已潔識涼別川的碌例由外劉事郵項(xiàng)稀的罪性濾質(zhì)躍和漸范效圍6匯.冊記仁錄配結(jié)迅論禍或晴結(jié)得論晝基記礎(chǔ)雖的騙必蝴要信性7損.范使鄰用委的直審備計(jì)噴方毀法喪和遵工自具二沸、等審炒計(jì)傍工及作步底議稿臭的津基斧本蠟要悠素榴（認(rèn)掌之握?。?筐．狗八咬個(gè)扎基閃本歷要日素2阿．由結(jié)安合贏教惑材裝P顫4移9應(yīng)0表地2厭0亦－吳1定庫蒙存頑現(xiàn)額金具監(jiān)幻玉盤返表3貍.廈識抹別劈燕特卡征1稈．情八卷個(gè)洽基共本配要區(qū)素（決1高）蠅審積計(jì)危工律作樓底狼稿念的瞧標(biāo)農(nóng)題（贈(zèng)2既）業(yè)審交計(jì)敲過鴿程濱記志錄煌(羽識贊別攜特舉征數(shù))（領(lǐng)3躲）兄審紗計(jì)銳結(jié)但論（櫻4篩）裁審糕計(jì)龍標(biāo)倉識虛及牧其午說喊明（檢5損）搖索附引聰號陷及鴉編晶號（著6阻）司編怕制抹者煩姓留名票及許編鍬制悶日快期（撤7我）布復(fù)猛核枝者山姓免名深及腰復(fù)槳核廳日渣期（貍8型）怎其戰(zhàn)他像應(yīng)助說劇明壞事壘項(xiàng)2頑．盜結(jié)壓合降教筑材地P子4伶9防0表判2樣0撥－黎1耽庫搜存來現(xiàn)缺金展監(jiān)筆盤危表熟圖悉直審信計(jì)粥工惰作鉤底伙稿封的卸八鎮(zhèn)個(gè)舞基梢本頓要坑素3葬.鏈識擱別蹄特獲征偷【術(shù)單歌選粉題孤1識】病根估據(jù)庭審每計(jì)梢準(zhǔn)唉則綁的知規(guī)徐定祝，哪在鹽記虜錄裝實(shí)哀施知審準(zhǔn)計(jì)們程工序找的芽性災(zāi)質(zhì)浴、傅時(shí)憐間詳和艷范易圍衫時(shí)忘，殺應(yīng)躍當(dāng)委記掏錄內(nèi)測卡試題的斃特爬定道項(xiàng)袋目季或夕事段項(xiàng)社的辰識刷別吸特巧征昆。紹在童記羞錄識勾別它特潮征時(shí)下，早下時(shí)列示做冤法寺正查確坑的逗是(懸)。A越.對滴乙電公紅司棍生撫成侍的滔訂趙購劈燕單導(dǎo)進(jìn)舌行洋測稀試己，英將具供唯貨牲商菊作倍為各主膠要漠識耗別惠特鐵征B灰.對改需息要榮選霞取蚊既拖定獸總偽體纖內(nèi)榨一迅定汪金藍(lán)額邁以蘋上巷的畢所六有殃項(xiàng)不目研進(jìn)河行逆測伴試彩，沒將乖該淋金匙額躍以哄上曬的元所眼有舞項(xiàng)等目楊作亞為瓦主桌要沒識吃別訓(xùn)特身征C秤.對涼運(yùn)撈用持系型統(tǒng)笛抽妥樣致的道審憑計(jì)聽程博序茫，允將秧樣物本終來際源梢作互為妄主跌要色識歲別阻特劫征D谷.對鐵詢?yōu)a問瀉程鋤序鼓，拼將裙詢沖問漸時(shí)摘間逃作濁為明主瓦要護(hù)識姻別括特末征【舅答葛案妄】B【伶解踩析拋】性在呀選哨項(xiàng)A中而，雙應(yīng)妄以刪“氏訂償購轉(zhuǎn)單損的蹲日喜期動(dòng)或陸編消號陜”饒作偽為第測汽試盈訂癢單羞的陽識磚別硬特通征糟；放在晌選寬項(xiàng)B中眠，暢應(yīng)膜以渠“猛實(shí)斗施槳審傅計(jì)際程嚴(yán)序僑的案范惜圍鏈”趴作麗為渴識挖別離特鉆征然，像即綁以割“迫該順金羊額果以摘上掌的跳所今有月項(xiàng)納目鐮”博作竿為規(guī)識否別計(jì)特冊征歸；衰在版選習(xí)項(xiàng)C中擔(dān)，碎應(yīng)輔以素“熔樣漸本雀的曲來強(qiáng)源暢、查抽敵樣谷的鍛起倉點(diǎn)馳及婦抽課樣衡間肢隔已”算作連為澆主毫要板識都別戒特炊征梯；挽在芝選后項(xiàng)D中另，狗應(yīng)瞇以侄“陰詢姥問帳的承時(shí)電間術(shù)、默被逆詢厘問康人蘿的最姓教名夢及秩職越位駕”菊作世為倆識境別千特坊征蘇。第叉三門節(jié)皺審練計(jì)故工英作芽底快稿瓣的差歸尼檔一高、蠟審散計(jì)杰工辟作氣底席稿桂的皮歸搜檔股工桃作尊的純性趨質(zhì)熟（掌賭握）二撤、宇審濃計(jì)羅檔禮案京的吹結(jié)籠構(gòu)妨（梯了計(jì)解傲）三放、強(qiáng)審姜計(jì)矛工和作翅底舅稿探的嶄歸罷檔嫁期劫限避和系審議計(jì)止檔咬案盲的匪保吸存傾期績（掌頃握）四德、炮審灘計(jì)件工湊作劉底縱稿刮歸體檔侵后朝的瓶變召動(dòng)耀（敢掌件握浙）五駐、欺審淹計(jì)漠工謝作究底倚稿恒的辦復(fù)課核螞(凍已屋學(xué)羊)一賴、毅審掙計(jì)蠶工辮作遮底框稿雅的烤歸秀檔能工仿作騙的瞧性笑質(zhì)潔（死教推材P雞2培7挺2）1臥．?dāng)R在摧出鐮具斜審且計(jì)糕報(bào)浩告前，格注智冊貝會魄計(jì)益師畝應(yīng)田完泰成至所活有摟必薦要養(yǎng)的凳審攝計(jì)危程譜序耳取繡得軌充藏分住、停適建當(dāng)孕的踢審售計(jì)母證身據(jù)福并接得真出柜適謀當(dāng)秋的危審俱計(jì)歉結(jié)傷論繭。2?。朐谏蠈忟栍?jì)豎報(bào)廉告隸日后將囑審蘋計(jì)際工子作良底傅稿地歸役整際為嚼最間終曬審說計(jì)矮檔貸案茅是一沾項(xiàng)惰事欠務(wù)滑性燒的富工羨作，遇不未涉孩及避實(shí)籌施廢新騎的伯審涌計(jì)迎程著序窗或偏得易出蓋新蜘的桂結(jié)聽論老。3團(tuán)．具在將歸始檔借期冊間嶼對憑審匆計(jì)壘工蹄作痛底姻稿負(fù)進(jìn)尚行浸的事濱務(wù)總性慮的涌變冠動(dòng)主觀要飯包滅括（閃1叢）刪超除來或許廢盛棄被聰取誓代的咸審汽計(jì)仍工胖作色底連稿昂；（房誠2售）早對貪審鍬計(jì)扭工圓作扮底小稿蜓進(jìn)代行葛分塞類悅、潛整吳理令和億交皂叉霞索質(zhì)引通；（剩3片）粘對丟審嬌計(jì)貨檔濃案井歸請整少工真作允的窮完糾成午核岡對問表簽嘩字認(rèn)燃可么；（旱4重）記返錄在辭審炕計(jì)來報(bào)咽告錢日枝前霧獲欲取姨的橫、跟與翠審數(shù)計(jì)倍項(xiàng)滾目惡組膀相片關(guān)殲成瞧員放進(jìn)開行消討趣論宏并顆取碑得液一訊致延意忠見筋的榆審胡計(jì)劇證祝據(jù)夕。二哪、演審編計(jì)拆檔印案雜的鋤結(jié)量構(gòu)償（汪教努材撓P泉2遷7壞3佛）1粒．藏對島于光每給項(xiàng)緣瑞具負(fù)體混審腥計(jì)禁業(yè)啞務(wù)弄，洗注院冊卻可頭接闊受彼應(yīng)艱當(dāng)衣將店審伍計(jì)控工餅作忠底窩稿料歸玩整性為斬審績計(jì)鄉(xiāng)豐檔謊案音。2芬．辱審掉計(jì)辭檔光案英分對類會倘計(jì)腳師嚷事夠務(wù)彼所臉將挑審猜計(jì)敞檔注案觸分測為汁永渡久駕性罵檔接案襪和襲當(dāng)休期駕檔諒案君。葉(診分患類磚的輛依劣據(jù)薯是慨什溝么食?切)分弟類謙的役依講據(jù)貢:猜主縱要衣是枝基粉于具墳體悼實(shí)獲務(wù)熟中吊對鳥審匆計(jì)炕檔晌案吊使滅用爺?shù)碾m時(shí)六間而著劃爆分磨的夠)3．壞典被型膀的問審烏計(jì)妨檔癥案栽的隸結(jié)挖構(gòu)（撈1筐）溝縮慧通陷和瓜報(bào)閱告越相匯關(guān)皂工毯作勝底拌稿（敢2桑）審這計(jì)紛完震成辦階炎段怎工披作確底則稿（且3插）審婚計(jì)利計(jì)盜劃士階罷段效工堂作哭底魚稿（消4窗）特真定賢項(xiàng)攜目翼審術(shù)計(jì)關(guān)程怠序壺表（疫5討）進(jìn)圍一良步柏審亂計(jì)胳程浮序永工凳作醫(yī)底警稿三藏、審坊計(jì)紋工銷作襯底戚稿昌的歸澤檔色期釘限趕和斜審魚計(jì)匪檔沿案沙的挪保吼存懂期惱（長教餡材齒P頃2槐7散4眠）1潑．先歸牛檔餓期葵限（曬1霧）良審哭計(jì)咐報(bào)你告救日獎(jiǎng)后復(fù)六咳十辨天使內(nèi)乖；（籃2滲）筑審垃計(jì)委業(yè)符務(wù)稍中晝止倦后鏟的脊六突十網(wǎng)天喝內(nèi)孟。2躬．姥保測存糠期牛限沒（喂1昂0墳?zāi)赆斠灾飞鲜模┧膴Z、象審菊計(jì)寸工踐作蛛底艙稿普歸帽檔頌后彎的緒變以動(dòng)舊（宣教貍材腿P妹2崗7榮4央）1往．響需疏要懇變莖動(dòng)屬審冶計(jì)欠工置作綿底探稿艦的典情狼形2漫．雅變勾動(dòng)麥審禍計(jì)騾工歐作廚底劉稿巡壽時(shí)績的焰記溝錄迫要互求1慨．僅需捉要健變河動(dòng)辨審慎計(jì)浪工惠作私底冷稿梢的拔情怠形（蹤蝶1論）唉注芳冊閣會驕計(jì)太師憐已之實(shí)鴨施技了柳必攀要垃的雪審信計(jì)渴程結(jié)序艱，棗取形得帆了幫充相分匯、架適立當(dāng)腿的推審天計(jì)夠證鈴據(jù)柏并讀得咐出垂了面恰咽當(dāng)扒的共審羞計(jì)癥結(jié)估論鋪，迫但門審龍計(jì)澡工脹作售底跑稿儉的記秀錄歌不樸夠世充內(nèi)分。（燈2宴）拿審械計(jì)忍報(bào)目告著日蘭后棟，應(yīng)發(fā)散現(xiàn)例秀外暈情抬況要續(xù)求影注混冊呈會朵計(jì)卸師警實(shí)宜施盜新渴的溜或棕追呈加顯審理計(jì)棒程規(guī)序君，疤或而導(dǎo)鄭致添注他冊罰會皇計(jì)過師表得茅出筆新媽的索結(jié)鞭論喪。2杏．真變感動(dòng)逢審施計(jì)模工漂作有底掠稿仍時(shí)禽的記灘錄括要垂求在獄完半成算最西終計(jì)審工計(jì)叔檔用案尸的譯歸摩整警工龜作肌后瘡，牌如驅(qū)果催發(fā)嫌現(xiàn)腫有輝必拾要修狼改現(xiàn)昨有腹審赴計(jì)康工攤作比底器稿塵或增戀加新坐的剝審剪計(jì)愁工榴作赴底騰稿繼，手無姻論筒修蘭改插或蠟增違加炮的似性蟻質(zhì)去如渴何腫，散注助冊晉會載計(jì)探師著均割應(yīng)掌當(dāng)媽記怨錄括下戚列缸事盟項(xiàng)臺：（階1仰）房誠修治改豆或?qū)氃龌訐P(yáng)審堪計(jì)印工買作服底脹稿培的敘時(shí)兄間眨和省人違員堆，影以大及倉復(fù)懼核鐮的時(shí)盡間圣和扇人詢員；（鹽2木）曠修腳改趨或陡增冬加清審算計(jì)叔工膠作扇底芝稿娃的具孤體遇理奶由；（3）號修腦改勁或鎮(zhèn)增蹄加倆審百計(jì)弓工輛作禍底升稿對孩審放計(jì)華結(jié)森論嚴(yán)產(chǎn)挺生墳的希影峽響。五掛、住審獲計(jì)債工室作薄底鵝稿針的果復(fù)飲核（押一油）從項(xiàng)祖目祝組獸內(nèi)怕部豎復(fù)鬼核（討二塘）變項(xiàng)化目遺質(zhì)貸量駝控見制碰復(fù)原核（口一禽）攀項(xiàng)疾目露組紗內(nèi)租部永復(fù)米核1著．菜項(xiàng)恢目慣組坡內(nèi)這部銜復(fù)衛(wèi)核遇應(yīng)耕當(dāng)考膀慮下惰列舒事禿項(xiàng)2研．去項(xiàng)軋目焰組扔內(nèi)墨復(fù)限核休人價(jià)員頂?shù)穆毭庳?zé)3溫．服項(xiàng)餡目掀組奔內(nèi)務(wù)復(fù)棟核禮的要倉求4秧．淚項(xiàng)成目塘組爛內(nèi)叛復(fù)嶼核網(wǎng)的層漠級1擾．寬項(xiàng)科目乏組陶內(nèi)漢部塘復(fù)婦核菊應(yīng)班當(dāng)考槍慮下賠列盛事生項(xiàng)（筋1撐）渾審姓計(jì)挖工衣作進(jìn)是客否始已詢按敬照避法枕律燙法倉規(guī)厘、茅職奧業(yè)徒道趁德前規(guī)勉范壓和迅審?fù)Ｓ?jì)秤準(zhǔn)傳則浴的烤規(guī)侍定針執(zhí)香行究；（委2緩）障重聚大正事晌項(xiàng)駝是近否億已究提兄請?zhí)颠M(jìn)沈一移步抱考分慮蒜；（搭3兄）京相泄關(guān)幕事睜項(xiàng)邁是爐否多已心進(jìn)痰行場適議當(dāng)嗚咨編詢蠟，蘭由舟此章形巴成脂的敵結(jié)幫論父是藥否氣得感到死記組錄核和杏執(zhí)位行屠；（海4讓）窩是付否渠需背要悔修歸改舞已分執(zhí)向行油審迷計(jì)母工捧作招的吩性鉆質(zhì)寄、丟時(shí)扒間下和榜范趨圍垃；（炒5胳）賴已新執(zhí)滲行勿的掏審靈計(jì)燦工獄作膠是疫否蹈支券持盲形融成貞的暴結(jié)貨論訊，處并追已護(hù)得辦到胳適立當(dāng)刊記站錄亭；（怎6斃）屑獲悔取尼的涌審罪計(jì)存證爺據(jù)凳是臺否瞞充慮分凡、首適紅當(dāng)糧；（暴7補(bǔ)）魂審誰計(jì)疼程咸序竄的稠目練標(biāo)君是停否開實(shí)宵現(xiàn)蘿。2冬．丸項(xiàng)欠目儀組身內(nèi)自復(fù)財(cái)核秧人芹員滴的職聰責(zé)（拉1奴）隱應(yīng)軍當(dāng)青知川悉亞并削解或決藝重亞大洪的設(shè)會怒計(jì)遲和摸審轟計(jì)補(bǔ)問孟題落；（界2劑）仁考龍慮鴉會赤計(jì)嶼和參審按計(jì)致問邪題虧的螺重幕要道程熊度??；（牌3庫）報(bào)必紀(jì)要漠時(shí)雀修城改廣總原體欲審減計(jì)及計(jì)礦劃耐和傷具睡體跪?qū)從怯?jì)盆計(jì)再劃踩。3般．桐項(xiàng)德目現(xiàn)組葬內(nèi)駝復(fù)決核頑的要左求（級1付）犁復(fù)粉核您工退作構(gòu)應(yīng)傘當(dāng)晶至焦少聰由蝴具幸備手同戲等妄勝偷任已能環(huán)力靈的垃人哄員吹完嬌成也；（木2移）漿復(fù)已核封時(shí)陡應(yīng)崇當(dāng)方考稍慮跑是叛否狹按獻(xiàn)照沸具乳體沙的瘦審偵計(jì)挽計(jì)貫劃泡執(zhí)寄行魚審然計(jì)心工伯作藏；（躁3補(bǔ)）據(jù)審嚷計(jì)槳工痛作兆和殿結(jié)絡(luò)論唯是胡否五予緣瑞以健充渠分胃記皆錄天；（虛4侍）燒所真有茄重種大伏事蕩項(xiàng)售是泛否撒已吸經(jīng)發(fā)得走到脆解瘡決應(yīng)或構(gòu)在因?qū)彿加?jì)廉結(jié)崇論投中鑰予店以稅反暗映視；（饑5烘）叔審壓計(jì)鐮目搖標(biāo)薯是務(wù)否卻實(shí)濾現(xiàn)確；（假6壯）皮審們計(jì)架結(jié)戲論聽是懶否誼與番審網(wǎng)計(jì)焰工音作芝一雹致忘并想支躁持每審扣計(jì)即意遍見嫌。4蛾．谷項(xiàng)理目朝組霜內(nèi)輔復(fù)拒核映的層薯級（湊1廳）宅高繼級葉助艱理燭人羅員長復(fù)藏核絨低移級嗓助反理虜人讀員君執(zhí)理行懶的績工腸作攏；（糊2兼）房誠復(fù)挽核棄工戀作問有魔時(shí)娘由型項(xiàng)剖目焦經(jīng)熟理顯完支成蓬；（芬3升）底復(fù)論核水工揮作貝最路終挪由選項(xiàng)揀目背負(fù)飼責(zé)辯人酸完技成敲。（番二保）澤項(xiàng)吸目暖質(zhì)昆量籍控湖制般復(fù)黑核1建．商項(xiàng)礎(chǔ)目世質(zhì)戲量恨控共制尚復(fù)而核殲的褲含焦義2腳．妹項(xiàng)掙目羨負(fù)盡責(zé)弄人甘在算項(xiàng)及目則質(zhì)軌量煩控北制躬復(fù)處核蹦中縣的責(zé)癢任3雄．羊項(xiàng)借目能質(zhì)筒量杜控靜制冤復(fù)猶核買評件價(jià)碌的事刑項(xiàng)1減．布項(xiàng)聾目約質(zhì)浩量洪控丑制料復(fù)吐核沉的繁含愁義項(xiàng)艙目繩質(zhì)滑量法控尸制狼復(fù)未核階是舍指民在匆出協(xié)具謀審虹計(jì)預(yù)報(bào)蠶告譯前點(diǎn)，業(yè)對后項(xiàng)餓目挑組業(yè)作惠出祝的競重貓大仆判沫斷壇和擦在酒準(zhǔn)材備由審?qiáng)Z計(jì)漫報(bào)跳告閑時(shí)橫得襲出王的釣結(jié)脾論說進(jìn)許行五客銷觀挖評等價(jià)禾的師過萌程繪。2借．晶項(xiàng)貴目閃負(fù)普責(zé)尚人你在騎項(xiàng)忽目罰質(zhì)蒙量原控歉制挨復(fù)歲核梳中僻的責(zé)店任對黨需方要恩進(jìn)慢行渣項(xiàng)春目益質(zhì)勇量伍控患制擠復(fù)右核寇的士審狐計(jì)鐘業(yè)逃務(wù)解，劑主撤要鴨是澤上將市相公灑司英財(cái)削務(wù)柔報(bào)貪表潑審鋸計(jì)局，躲以幅及雅其斤他煮實(shí)同施技項(xiàng)淡目娃質(zhì)舉量廢控錯(cuò)制增復(fù)敞核倘的嶄審買計(jì)烏業(yè)友務(wù)奔，拒項(xiàng)虜目賄負(fù)宇責(zé)恒人吸的波責(zé)待任德包儀括爭：（反1私）鬼確躁定移會錯(cuò)計(jì)逆師株事酒務(wù)織所蚊已藏委幻玉派慕項(xiàng)挽目象質(zhì)姜量沈控超制滲復(fù)潛核榴人塑員廣；（看2慚）屑與她項(xiàng)尊目絡(luò)質(zhì)蛛量臭控況制欠復(fù)蝕核眾人艙員段討堵論疲在購審抖計(jì)縫過牌程斜中揭遇曲到雖的俯重法大堡事描項(xiàng)毫，彎包避括飽項(xiàng)臭目烈質(zhì)渠量印控鏡制巡壽復(fù)桶核儉中尾識除別德的計(jì)重鳳大觸事袖項(xiàng)累；（沈3壞）滋在殖項(xiàng)研目誓質(zhì)哀量琴控魂制職復(fù)漿核鼻完逐成械后篩，邀才李能龍出鴿具處審置計(jì)活報(bào)告告流。3羊．繭項(xiàng)橫目紙質(zhì)房誠量役控顯制桃復(fù)罰核站評左價(jià)境的事蔑項(xiàng)（忌1嚼）座項(xiàng)缺目霸組頓作券出忘的沿重蹈大倦判掉斷止；（陪2塑）罵項(xiàng)政目信組姜在含準(zhǔn)搞備架審識計(jì)喊報(bào)致告止時(shí)晶得蟻出鏟的見結(jié)哥論功。【韻例甘題愿2蹦·把多鬼選左題釣】悠注童冊少會錦計(jì)輩師箏編灑制兄的斃審峽計(jì)捷工屑作便底江稿臉應(yīng)曾當(dāng)僵使齡得未仙曾車接腎觸該與項(xiàng)蒙審材計(jì)翁工意作去的集有拉經(jīng)證驗(yàn)鋤的繳專揉業(yè)播人趟士懇清星楚挨地千了淺解洋下重列汁方蘋面綢的漆內(nèi)否容址(版)退。A煙.酸按央照婚審篇計(jì)遺準(zhǔn)透則型的現(xiàn)規(guī)孕定殖實(shí)產(chǎn)施柱的授審喊計(jì)悔程授序港的彈性駱質(zhì)鬧、額時(shí)蓬間忠和爬范覺圍B鴿.爸實(shí)