第六章 審計(jì)程序與審計(jì)方法

審計(jì)學(xué)第六章審計(jì)程序與審計(jì)方法1一、導(dǎo)入1.什么是程序?它是人們?cè)诠ぷ髦凶允贾两K必須遵循的工作步驟和操作規(guī)程。2.為什么工作要有程序？根據(jù)工作要求抓關(guān)鍵,避免主次不分,合理安排資源,提高工作效率。第一節(jié)審計(jì)程序2二、講授新課（一）什么是審計(jì)程序？它是審計(jì)機(jī)構(gòu)及其審計(jì)人員在項(xiàng)目審計(jì)工作中自始至終必須遵循的工作步驟和操作規(guī)程。(二)審計(jì)程序有哪些作用？審計(jì)工作應(yīng)圍繞審計(jì)目標(biāo)，根據(jù)審計(jì)要求，抓住重點(diǎn)關(guān)鍵環(huán)節(jié)，避免主次不分,合理安排審計(jì)資源，提高工作效率，保證審計(jì)工作質(zhì)量，按照法定程序辦理可實(shí)現(xiàn)審計(jì)工作的法制化和規(guī)范化，做到有法必依、執(zhí)法必嚴(yán)、違法必究。3(供三就)察國(guó)削家票審趴計(jì)駱的參審勻計(jì)予程錘序烈有昌哪江些做階皂段速？1歡.程制處定澇審偉計(jì)卻計(jì)晴劃杯階腳段(肢1奧)審詳計(jì)岡項(xiàng)斑目抽計(jì)稿劃粒組備成上繡級(jí)討統(tǒng)仙一奮組百織舌項(xiàng)崇目尊;蘇自扁行罵安裁排倆項(xiàng)黃目切;啄授懇權(quán)外審重計(jì)繭項(xiàng)泰目恰;桌政申府獻(xiàn)交銷辦匹項(xiàng)呀目治;侍其待他交交撒辦酬、芽委膀托苗或勒舉餓報(bào)舟項(xiàng)嗚目(棒2正)審怎計(jì)附項(xiàng)棍目顫計(jì)裝劃軌內(nèi)趴容A毛文茅字上繡年尺度裁審傳計(jì)沉項(xiàng)該目行完布成霜情逼況斧，滾本積年亞度朋項(xiàng)檔目銷安殼排焦的歌依抵據(jù)掏和甩指腐導(dǎo)云思丈想巷，朝審疑計(jì)合目勞的植，埋完句成范計(jì)岔劃厭的磚主犬要扁措燃施菌等慘。4B方表辟格審參計(jì)允項(xiàng)綱目晶名種稱眼、臉類鍛別蠢、耐級(jí)跳別幣、河數(shù)響量棟，稅完份成衛(wèi)時(shí)胡間襲要事求申和士責(zé)裁任深單速位屑，童被我審賭計(jì)傻單茄位賊名抓稱鐵及這其躁主段管游部手門強(qiáng)和劇所除在豎地與區(qū)我。2昂.審熱計(jì)貿(mào)準(zhǔn)角備咱階放段(夾1出)田成奇立筆審影計(jì)昆組坊，串并憐組謹(jǐn)織調(diào)審旬前癥學(xué)紙習(xí)能和炭調(diào)梅查(災(zāi)2木)世編秋制岡審燭計(jì)躲方相案(苗3辛)階發(fā)擦出罵審乳計(jì)嗓通黎知漂書佳，隱提妥出未書禽面吐承簽諾面要遼求(便4漏)遼進(jìn)莖入冤被砌審脂計(jì)然單免位(棟5虧)啦對(duì)泉被禁審閘計(jì)子單暴位怠內(nèi)施部敞控淋制術(shù)進(jìn)質(zhì)行紫調(diào)規(guī)查她與距初稿評(píng)5審厭計(jì)屬實(shí)依施臟階臟段錢是咐審志計(jì)革全扮過革程御的改中暗心也環(huán)柄節(jié)停，歪是旺審殲計(jì)慢程洽序課的男關(guān)補(bǔ)鍵盾環(huán)奏節(jié)殘。(觸1道)摔對(duì)檢內(nèi)途部堂控話制仗進(jìn)灰行搶符梳合蛋性耀測(cè)餓試(州2崖)鏟對(duì)巧會(huì)奔計(jì)腦報(bào)川表剛項(xiàng)雀目迷進(jìn)蓮行霸實(shí)予質(zhì)松性淡測(cè)工試實(shí)選質(zhì)泛性忠測(cè)挽試棚過慢程冷是已分愧析競(jìng)、喬鑒臂定罰和肉綜傳合額證端據(jù)貪的潤(rùn)過射程A嘴正革確淘運(yùn)畝用邪各右種蛙審優(yōu)計(jì)局方扶法B宅取隱得贊具世有稅充帳分驚證籍明蝕力節(jié)的提審允計(jì)集證析據(jù)C貧認(rèn)增真紐奉編禽制儀審鉤計(jì)踏工惕作漂底齒稿3笑.興審捏計(jì)幟實(shí)憐施偽階住段64收.教審昨計(jì)改終朋結(jié)昏階迷段A連篩舞選主整滿理庭審且計(jì)外工位作拆底倚稿B柿擬匆定結(jié)提拍綱杰，脊撰雕寫傭?qū)彉蛴?jì)辰報(bào)佩告C者對(duì)稻審的計(jì)藝報(bào)致告茶進(jìn)謀行允復(fù)激核恒和賽審戴定D嫌出著具妄審繁計(jì)坦意悔見尾書扶，扯制董作滑審廊計(jì)撤決權(quán)定載書E隙整緒理爆審案計(jì)本文填件揉，果進(jìn)檔行畜審授計(jì)慎總吐結(jié)F坑后蝦續(xù)斗審?fù)Ｓ?jì)7(堤四廈)被社時(shí)會(huì)旗審稀計(jì)要的拳審岔計(jì)雅程貪序1勁.劃審設(shè)計(jì)躍準(zhǔn)返備計(jì)階必段(酷1蝦)了擴(kuò)解美被禍審杜計(jì)慈單羅位帥的辱基卵本袋情脾況包參括妄組慣織爛結(jié)竿構(gòu)畜、侍業(yè)喘務(wù)林性必質(zhì)扎、騾企臺(tái)業(yè)殃規(guī)票模胞、話內(nèi)翼部萌控銳制淘、悠經(jīng)霸營(yíng)寫風(fēng)終險(xiǎn)桿、梯財(cái)親務(wù)代狀使況碎等(眼2傅)簽腿訂嶼審敞計(jì)胳業(yè)喉務(wù)革約下定統(tǒng)書審榆計(jì)積業(yè)擔(dān)務(wù)妙約停定織書克是恨一食份麗書盛面捆合周同傅，日用填于臨確砌認(rèn)俗雙疏方年關(guān)招系岔，蝦明萄確侵委遣托雙目孕的邪、慮審遣計(jì)產(chǎn)范恩圍車以洋及界雙招方由的飛責(zé)摟任藝和厭義盜務(wù)傲，求具筒有鞏法陣律井約息束哨力經(jīng)。8A質(zhì)了兵解男被層審雞計(jì)粗單線位疫及刃所背屬爛行經(jīng)業(yè)貫的扇基候本浸情孤況B滔初文步虛評(píng)遮價(jià)侵被油審碧計(jì)徑單彎位洗的跪內(nèi)例部達(dá)控嗓制C欺初費(fèi)步壁執(zhí)石行繞分袍析陰性勵(lì)復(fù)露核分米析狠性核復(fù)喪核蟲是肺指鬧對(duì)臨被貸審萬計(jì)激單咐位蘋重游要遇的垃比屆率挖和暮趨僚勢(shì)賣進(jìn)愉行著分六析顫，歇以持確享認(rèn)紋資突料館之勝間武的裹異遺常給關(guān)嘴系取和為意緣瑞外鴨波昨動(dòng)測(cè)，揮并規(guī)據(jù)毯此巴對(duì)崗審廈計(jì)性的平重梢點(diǎn)熟區(qū)染域畝及奮風(fēng)搜險(xiǎn)洽做奇出肝判趣斷山。D庸初陡步猜評(píng)寺估糧重肅要延性融水訂平包乎括漆會(huì)謹(jǐn)計(jì)侮報(bào)榨表皺、漢賬喬戶齡或菠交剪易嘗層鵲次驅(qū)重呢要濫性望水良平惑的斬確孤定(邊3蕉)斷編仗制仍審固計(jì)謠計(jì)皺劃9選勿定宇合叛理迅的束判涌斷戚基幕礎(chǔ)突和清百爸分動(dòng)比傲;碎選鞠擇敞最歷低躬的創(chuàng)重冰要專性拴水喜平E滋初杜步房誠(chéng)評(píng)另估賊審襯計(jì)菠風(fēng)裳險(xiǎn)審垮計(jì)市風(fēng)趟險(xiǎn)亮=現(xiàn)固杯有陳風(fēng)捆險(xiǎn)謀×英控氣制漫風(fēng)敗險(xiǎn)貞×辨檢噴查李風(fēng)焦險(xiǎn)F齒編矩制襯審址計(jì)切計(jì)砍劃G燃審門計(jì)宰計(jì)縮慧劃董的王審導(dǎo)核港、肅批剖準(zhǔn)粒、嫂修抬改諸和煉補(bǔ)冷充1擠02外.蠶審咳計(jì)少實(shí)勿施鑒階約段審渣計(jì)姥實(shí)辯施推階脹段腿是刃審仿計(jì)番全濱過樓程定的輝中言心洞環(huán)肆節(jié)咱，詞是民審它計(jì)喘程讀序的辮關(guān)子鍵澆環(huán)糊節(jié)同。(增1畫)對(duì)叛內(nèi)播部頃控距制汽進(jìn)極行刪符芹合絕性如測(cè)訂試通聾過轎符績(jī)合秋性紀(jì)測(cè)盤試火，拾注陰冊(cè)唯會(huì)磚計(jì)雅師善應(yīng)睛對(duì)利被受審北計(jì)打單吊位首內(nèi)辜部感控制作的銹可迎信滑賴笨程頑度湖以伐及透控窗制降風(fēng)畏險(xiǎn)墻做結(jié)出而進(jìn)虛一痕步滲的撒評(píng)局價(jià)躬，惡并根殲據(jù)汪此禁確杠定鑒實(shí)歪質(zhì)絹性挎測(cè)予試喊的綁范漠圍哄和宵重鑰點(diǎn)幅。(側(cè)2馳)對(duì)谷會(huì)筐計(jì)戚報(bào)允表恩項(xiàng)兩目圓進(jìn)健行倆實(shí)猶質(zhì)擋性括測(cè)晌試實(shí)惜質(zhì)浙性找測(cè)初試松過梳程挪是池分肌析令、怎鑒重定繁和炒綜廊合煮證醬據(jù)汽的扇過辭程沫。襲它是桑在遲符薯合拆性壯測(cè)舅試勻的斷基桂礎(chǔ)獄上蜘，站運(yùn)弓用止各再種淹審鼓計(jì)巴技勺術(shù)唱方翠法貪，對(duì)云被指審疑計(jì)法單洗位撞會(huì)補(bǔ)計(jì)刷報(bào)容表助各斯項(xiàng)載目損認(rèn)曉定帳的籠正穩(wěn)確善性映與賀公脅允牧性進(jìn)雁行共的對(duì)證嚷實(shí)促性啄測(cè)浸試粱。(攝3枝)重夜新蠢確擠定天重檔要存性開水膜平1投1符毒合裝性用測(cè)輕試實(shí)斧質(zhì)亞性勞測(cè)盜試審善計(jì)粉實(shí)雨施相階稅段1氣23孝.愉審讀計(jì)遮終優(yōu)結(jié)榴階奇段A陳復(fù)息核撤審復(fù)計(jì)琴工閣作開底溫稿B讓出聽具債審廈計(jì)盟報(bào)享告C蓮建犧立強(qiáng)審霜計(jì)喬檔下案(防五依)茅內(nèi)懸部躲審協(xié)計(jì)介的嗚審駛計(jì)守程娘序斬有尚哪織些陳階洽段??？包嘩括準(zhǔn)辣備板階蔑段增、薦實(shí)影施姐階闖段習(xí)、困終西結(jié)椅階朋段陸（俊后沒續(xù)吸審紀(jì)計(jì)壓）舞。1乎3一節(jié)、屋導(dǎo)牢入1守.遞什壞么揮是翻方姐法車?方淘法菜（檔主旱觀把與牢客楚觀灶）錫是哭人獵的斗主煌觀議能輕動(dòng)吐性竟（趨方術(shù)）柴，令事浪物蒸的客鎮(zhèn)觀被規(guī)軋律筆性白（羨法?。┖?。科辜學(xué)誓的輕方聰法脈（幕主浮觀爪符腸合洽客徒觀備）但是瓦充分汽發(fā)衣?lián)]宿人鈴的扇主真觀額能伐動(dòng)貸性兩（提方獎(jiǎng)）天，寄尊蓮重及事橫物騰的災(zāi)客始觀混規(guī)棟律層性勸（星法墳）侄。管揮理壇有皇方只，吃取裝之染有研道捉（落主彩觀勵(lì)與祖客蒸觀丸一評(píng)致出）電。勻只鏡要嚷采勉用糟科悄學(xué)膽的氧方法窩，換就津會(huì)忽收紗到墾事者半癥功宿倍乓的島效療果漂。寬學(xué)柔習(xí)騙方脂法姐、懶教供學(xué)肥方捐法色、憐會(huì)若計(jì)杜方撲法全、管喬理曠方敵法紫、軌投逢資丘方碗法荷等件等黨也污同獎(jiǎng)樣娃。2擦.請(qǐng)會(huì)偏計(jì)售核貧算棕工如作慰的者方增法著有啊哪寫些疾？會(huì)天計(jì)灑采像用盛一親套稱專匙門局的買方柔法（勻設(shè)朗置狼賬羞戶滾、嘴復(fù)撕式剛記贈(zèng)賬另、訊填芒制唯審脈核殖憑膜證身、登桐記斷賬賊簿帖、鍵成勵(lì)本漂計(jì)塑算藏、念財(cái)上產(chǎn)曲清賀查范、抹編辯制犁會(huì)嘉計(jì)御報(bào)乓告拾），街對(duì)始經(jīng)淡濟(jì)謎業(yè)氣務(wù)進(jìn)摘行撐計(jì)客量吸、恒記先錄酬、蒼分殊類粒、介匯吵總賊和罩編私報(bào)調(diào)，謠提難供糾財(cái)列務(wù)霉信否息間。第絹二襪節(jié)粗審舉計(jì)組方峰法1成4二劍、夕講春授獻(xiàn)新歲課（清一碌）迅什蠅么暑是念審德計(jì)隙方較法放？它犬是積審付計(jì)擔(dān)人男員脆在眉項(xiàng)娃目饅審闊計(jì)膊過驢程失中效，雖依州法穿收質(zhì)集攜審杏計(jì)尤證解據(jù)襯采比用交的洪技救術(shù)貧和郵手予段咱的棚總原稱祝。(生二緩)畜審缺計(jì)走方煤法材的紙意底義繁有般哪斧些斃？審責(zé)計(jì)誰方攤法尖是姿為啦審美計(jì)目麗的匠和鋼要俱求服德務(wù)忌的紡，銅各商種視不虛同看種加類原的賓審哪計(jì)蘆，阻都內(nèi)有廟其需不汁同券的猜目析的陣和姨要裝求風(fēng)。砍因觸此錦，畢它抬們艙所串選福用握的鹽審跟計(jì)供方葛法子也創(chuàng)各噴不搬相揚(yáng)同憲。魯審死計(jì)合方凳法哭的名選言用兵是狡否迎恰診當(dāng)?shù)?，深?duì)峽于請(qǐng)審系計(jì)美結(jié)焦論些的棵正顏確學(xué)與壺否故，減有伍著木密早切失的杏聯(lián)豪系螞。布審?fù)鲇?jì)才方誓法診選撤用棄恰膛當(dāng)火，稈可章以留盡雖快蜓地厭發(fā)毀現(xiàn)對(duì)問粗題拳，邀節(jié)食省臥審逝計(jì)澤資絨源甜，批提挖高豈工存作朵效這率棗，傅保桶證康審哈計(jì)懼工雕作撿質(zhì)恰量膚。1苗5審什計(jì)釋通張過身研咱究驢、鵝分緣瑞析揮、殖調(diào)跑查退和巴評(píng)折價(jià)鮮的綠方體法正，清對(duì)扎會(huì)計(jì)枕資溝料艷及峽其時(shí)經(jīng)稈濟(jì)柳活餓動(dòng)民進(jìn)菜行橡審機(jī)查悲，環(huán)證雅實(shí)幫和懇提趴高森財(cái)既務(wù)信神息較的踢可翠信蕉性。(羽三漆)策審輔計(jì)周方圾法已的事選缸用斑原孫則零有夕哪密些鏟？1鉆.落應(yīng)每與架審?fù)从?jì)假的借特未定盡目偉的筑相仗適張應(yīng)(恭1書)羽財(cái)讓務(wù)才審攪計(jì)審許計(jì)耗的誓重窩大娘問嚴(yán)題姥采煤用較詳炭細(xì)哄審僻查邪，退一拜般叨問談?lì)}麗采區(qū)用立抽油樣叮審恐查摧。(搖2狠)出財(cái)瞧經(jīng)工法姥紀(jì)折審底計(jì)萌[芬專錦門腔案圓件丑審盼計(jì)誼]查五詢異及們函掘證項(xiàng)、影分糕析美性殃復(fù)寄核1群62歉.旁應(yīng)謀與順被墳審回計(jì)街單蜓位母的觸具牌體父條害件西和杏實(shí)堵際烤需裕要苗相垃適婆應(yīng)(屬1篩)員局忠部啞審捉計(jì)厭、趟抽脖樣獵審把計(jì)適拾用匯于揮內(nèi)互部拾控風(fēng)制膠制堂度峰健挨全盡、蛋經(jīng)陰營(yíng)根管肅理皮得壯當(dāng)馬、腰財(cái)齒務(wù)掘工咽作談?dòng)泻脳l抖不化紊它的院被盈審缸計(jì)短單值位得。(趴2步全蠟部殲審裂計(jì)推、猶詳童細(xì)擔(dān)審安計(jì)適惕用捧于臟內(nèi)敞部碎控汗制窗制君度壟不預(yù)健問全舞、自經(jīng)艷營(yíng)辛管仰理詢不科當(dāng)貢、惡財(cái)放務(wù)越工落作彼不短力甜的適被壯審血計(jì)踐單根位蒙。3畝應(yīng)親與貪審父計(jì)技主雙體子的毫性老質(zhì)肌和遵任嬌務(wù)蜂相貓適摧應(yīng)內(nèi)獵部杏與腎外醋部斧審倦計(jì)別的董審史計(jì)衛(wèi)方眠法筑也精有殼所幟不煌同4漸.葉應(yīng)撕與賭審招計(jì)純方牛式桶或保審慕計(jì)尤工芝作誼地鄰點(diǎn)吼相鋤適借應(yīng)(臘1訴)勾就單地良審率計(jì)吉-錫（之口溜頭說查莊詢撈、桐監(jiān)火督勵(lì)盤黃點(diǎn)福）1謙7(掃四黨)鍬目懼前懼我炕國(guó)猶常射用畢的湯審芽計(jì)該方鍋法目叫前鄭我柳國(guó)哈常震用脫的厭審圖計(jì)峽方東法全有一子般投(反基哪本誕)踢方妄法塵和鄉(xiāng)豐技虎術(shù)膛(猜具綱體痰)乘方艱法球。(酬五英)罵審和計(jì)君的嫩一沸般竄方窄法趨有迷哪拔幾勿類閥?1賠.差按境照剃取磨證索順勝序步與扯記僵賬蒜程啊序代的短關(guān)欠系饒分嶼類（深1四）柴順先查稈法順直查隸法辮是夾指書審劫計(jì)植的囑取挪證男順號(hào)序嬌與扒反幕映蠶經(jīng)風(fēng)濟(jì)就業(yè)飼務(wù)彈的巧會(huì)維計(jì)價(jià)資杏料會(huì)形由成書過勞程考相歡一培致連的晝方濤法盲。數(shù)憑艇證夕編墾制夢(mèng)（牽真僻實(shí)朽性豈、群合沈法尖性碼、袖正動(dòng)確靈性庫(kù)）松-換賬栗簿征登旬記軍（舒完認(rèn)整露性耀）案-屠報(bào)緒表川編澆制灘（誰公僵允淋性仁）1征8優(yōu)皂點(diǎn)在恢于項(xiàng)脈懲絡(luò)性清辰晰哲，岡操撫作慢簡(jiǎn)愧便感，鄰審和查陶全奇面賄完潑整配，裂審件查惕結(jié)速果逢較蜘為純可馬靠府。缺孝點(diǎn)是念工耗作益量尸大羊，拼審潑計(jì)蘋成院本指高秋，桑審套計(jì)產(chǎn)效岸率罷低擠。適序用柳于規(guī)板模途小甘、屯業(yè)咬務(wù)鹽量怎少浮的核單帶位欠和筆內(nèi)出部邪控鮮制騰制春度谷不威健恨全稍的勾單撐位蘆，貨也喂適俱宜夜于報(bào)重腐要它的晚審銀計(jì)敞事夫項(xiàng)扣或留貪犁污租、都舞宜弊熟專越案忙審快計(jì)敗。1母9(駱2鋸)逆俱查扶法逆家查銜法役是幅指紙審企計(jì)酸取臂證費(fèi)順敬序冊(cè)與毯反宵映懇經(jīng)恭濟(jì)制業(yè)皆務(wù)閉的鹿會(huì)養(yǎng)計(jì)騰資宜料矮形懂成錄過暮程障相夕反婦的速方暈法番。子報(bào)掀表加-走賬箭簿隨-損憑港證嚼。優(yōu)爺點(diǎn)是捐審仗計(jì)動(dòng)工有作儀量燦小補(bǔ)，燃審膨計(jì)簽重糖點(diǎn)票突耐出粒，拆針逐對(duì)顆性聲強(qiáng)錘，文審毒計(jì)愈成年本贊低辜，燒審印計(jì)拿效碎率菊高鞭。缺牛點(diǎn)是之審要計(jì)侮范這圍劣不尿全桐面浸，董不虜利梁于慨查蕉出久各掀種兼錯(cuò)追誤盤和割舞嘆弊漂。適上用腥于規(guī)問模姥較胳大筑、統(tǒng)業(yè)洋務(wù)脹量遭較票多鄭的砌單裙位盤和雁內(nèi)蘆部河控哈制主較捕好嗽的初單騎位繡。2詳02缸.言按酷照嗽審侵查沿經(jīng)煌濟(jì)頑業(yè)禿務(wù)榨和討會(huì)欲計(jì)黎資勿料盾的抗范樹圍鎖大勝小講分潮類(問1凍)詳另查臨法詳蟻查鋼法是礎(chǔ)指圈對(duì)搏被魂審成計(jì)序的厭某朗類吃經(jīng)紫濟(jì)僅業(yè)董務(wù)寧和籠會(huì)膀計(jì)恒資弊料犁的顏全譜部設(shè)內(nèi)執(zhí)容螞毫顫無匆遺游漏宰地帥進(jìn)闖行董全墨面生詳壤細(xì)博審裹查繁的漲方楊法莖。2償1優(yōu)慮點(diǎn)是仇容蹈易柏查真出簽各漂種療錯(cuò)疏誤岔和理舞粒弊蔬，朽審游計(jì)鴿效質(zhì)果綿高似，陣審滔計(jì)清風(fēng)芝險(xiǎn)擁低宇。缺桿點(diǎn)是辱工擴(kuò)作疫量忽大摸，炒審爭(zhēng)計(jì)衣成定本奧高乓，般審強(qiáng)計(jì)順效共率費(fèi)低忙。例秤如陵：危傳落統(tǒng)六的聽財(cái)區(qū)務(wù)醉審?fù)嵊?jì)討和魚早脫期權(quán)的冊(cè)英位國(guó)短民玻間惰審較計(jì)似都饞是王采航用朵詳嫁查真法弄。2嘗2(絲式2末)抽西查嘗法抽食查額法亭是菌指鬼對(duì)緒被餓審優(yōu)計(jì)抵單絮位短的禮部探分原經(jīng)拘濟(jì)捧業(yè)做務(wù)乘和扶會(huì)華計(jì)建資非料段進(jìn)概行繭檢獸查虧，萍并春根貧據(jù)呼檢雕查籠結(jié)愧果之推耕斷并總限體駱狀屬?zèng)r沙的鍋方駝法吹。優(yōu)喘點(diǎn)是訂省轎時(shí)改省肚力練，典審訂計(jì)叫成頸本坊低呈，桿審任計(jì)醫(yī)效樹率效高言。缺質(zhì)點(diǎn)是當(dāng)碗樣宋本叛抽曠取淋不寇當(dāng)?shù)ⅲh不砍能嗚代鋤表鋪總蘇體菊特堡征獸時(shí)壞，燦就寄可集能蜂得畢出蠻錯(cuò)中誤編的鞭結(jié)計(jì)論禮，稀并較且任不粱利湖于厚查悅出而各箱種錯(cuò)扶誤溪和稻舞納弊。適淘用氣于規(guī)翅模裂較勾大司、麥業(yè)續(xù)務(wù)魂量汗較緞多商以似及們內(nèi)玻部致控破制替健段全穴的已單縱位尋。要擋求慈提慎供就準(zhǔn)踢確鳥結(jié)犬論牽的額專足案男審化計(jì)駕，包不虛宜拳采猶用憤此遵法夠?，F(xiàn)掃代訴審毯計(jì)蔑廣咬泛松采捧用疾抽導(dǎo)查遞法懼。2嘆3(事六利)牧審禮計(jì)魔的墻具邀體辦方禁法勞有板哪敲些鴉?1早.檢劑查審凱閱紗與奶復(fù)蒸核統(tǒng)被輩審朱計(jì)哀單虹位膚的淹會(huì)摩計(jì)暗資沸料封(令憑救證宇、依賬汪簿訪、前報(bào)項(xiàng)表跑)晝和每其萬他沫書槐面攻文努件蛋(驅(qū)預(yù)粗算林、我計(jì)晚劃誕、駁方梅案輩、愛合魄同畜、籮規(guī)尾章浩制味度蝴)2握42晨.監(jiān)丹盤現(xiàn)煮場(chǎng)薦監(jiān)唇督膊被桿審膊計(jì)敵單叨位憑的誼各給種英實(shí)乎物將資泊產(chǎn)論及體現(xiàn)納金影、今有價(jià)景證芳券壯的