事務(wù)年報(bào)質(zhì)量控制準(zhǔn)則號(hào)業(yè)務(wù)新

事務(wù)年報(bào)質(zhì)量控制準(zhǔn)則5101號(hào)-----業(yè)務(wù)質(zhì)量控制CPA審計(jì)準(zhǔn)則1121號(hào)------財(cái)務(wù)報(bào)表審計(jì)的實(shí)施質(zhì)量控制第一節(jié)概述一、該準(zhǔn)則的制定背景（一）審計(jì)環(huán)境更加復(fù)雜惡劣（二）保護(hù)公眾利益的呼聲高漲（三）能增強(qiáng)偵察舞弊的能力（四）有效構(gòu)筑質(zhì)量控制的體系二、該準(zhǔn)則規(guī)范目的，主要內(nèi)容、框架結(jié)構(gòu)（一）規(guī)范目的1、規(guī)范會(huì)計(jì)師事務(wù)所對(duì)各類業(yè)務(wù)的質(zhì)量控制2、明確事務(wù)所及其人員的質(zhì)量控制責(zé)任（二）主要內(nèi)容是指導(dǎo)會(huì)計(jì)師事務(wù)所建立質(zhì)量制制度（三）框架結(jié)構(gòu)該侮準(zhǔn)筑則欺的師框惠架項(xiàng)結(jié)絮構(gòu)確（踐共激5口章攏7追5參條核）第饞一唱章膠總聽則第劈燕二債章宮定瓣義第綿三兄章枝目藍(lán)標(biāo)第額四插章代要字求質(zhì)斯量擠控市制鞠制編度廈的思要辭素研（輝六辯要蠅素騰）敬第妥五燥章扯附投則三肅、狹與膨原永質(zhì)徹量進(jìn)控錯(cuò)制效準(zhǔn)俯則溜的督比械較（攤一垮）懇體晚系澇設(shè)殿計(jì)馳的牽重煌大兔變嬌化（桶二次）恒工布作輝要米求喜的維重耐大戲變螺化(映一傅)壤體抄系雄設(shè)林計(jì)往重勝大溝變帖化原氧來：1瞧、階《絨中渡國(guó)虜C崗P曾A徐質(zhì)攪量許控熔制疊基植本謀準(zhǔn)過則啦》墻1庭9笑9慰7段.災(zāi)1闖.淚1刮施暗行棍—理—吹審扎計(jì)積工休作諸質(zhì)策量竭控灑制現(xiàn)繩在：1時(shí)、獎(jiǎng)會(huì)樣計(jì)惰事析務(wù)塵所獻(xiàn)質(zhì)俊量劑準(zhǔn)富則戒5塘1罪0管1影—店—把業(yè)這務(wù)弱質(zhì)井量國(guó)準(zhǔn)費(fèi)則—科—融管頃理喂會(huì)諒計(jì)鋼事蘿務(wù)身所編對(duì)準(zhǔn)各籌類銅業(yè)滑務(wù)己的寒質(zhì)躲量滿標(biāo)阿準(zhǔn)2傍、澆《臣中鋼國(guó)乒C何P半A障審?fù)哂?jì)紡準(zhǔn)訓(xùn)則飼1頸1社2響1彎號(hào)撓—嚼—添歷聽史躲財(cái)膀務(wù)披信遍息桐與府審磨計(jì)井的作質(zhì)燦量店控衫制孕》砍—心—嘩《蘋對(duì)肅財(cái)煙務(wù)調(diào)報(bào)軌表解審局計(jì)壩實(shí)控施碧的怠質(zhì)絞量蝕控世制會(huì)》—世—冶—土—何管令理西項(xiàng)材目弊合禁伙撿人柳對(duì)胳審互計(jì)宗業(yè)怠務(wù)曾的石質(zhì)悉量塵控待制（顆二希）桂工卡作姓要帳求惑的剪重旁大雀變?nèi)榛?竊、芳準(zhǔn)均則選條伐款換變篇化乓（晝9熱3摩條朱—窩—遠(yuǎn)7盞5取條云）2煙、沉規(guī)木定臉更府全聲面農(nóng)（穩(wěn)如側(cè)質(zhì)框量苗控判制念要濾素乒）3鍬、野規(guī)交定說更睬具經(jīng)體尊（首如丑責(zé)膏任桑人翼）4潔、參要哄求森更柜高杜（彩如咸監(jiān)章控聽周經(jīng)期栽）5果、悄要松求悄更幼新首（逃如弄上運(yùn)市盤公弱司膀?qū)弳嵊?jì)復(fù)）全肅、念細(xì)辱、冬高靜、少新四瘡、趁我余們鬧應(yīng)等有佳的夜態(tài)艱度惡與擊行牌動(dòng)（毛一昏）撇態(tài)裙度采—憂—故（怎成蹄本丈、慣困錢難之、陣責(zé)調(diào)任苦）潮？—朋—淘（唯認(rèn)千識(shí)券、犬接托受冬、狂重因視馬）釋√（憤二翁）悅行慚動(dòng)鋼—飾—續(xù)認(rèn)斥真旱學(xué)甜習(xí)岸、幟掌吉握黑要原點(diǎn)—瘋—鳴修滅訂說本院所嗚質(zhì)代量孩控繪制似制露度公（注重掃點(diǎn)殺）—輝—葉保脫證闖實(shí)岡施托質(zhì)子量形控糖制攤制卻度第拖二險(xiǎn)節(jié)謎本按準(zhǔn)鄭則牛的勻總憑體趨要菌求一翅、批必衫須播制塑定廢本疏所彎的餡質(zhì)檢量涂控芽制澤制臘度必陵須鵝根臘據(jù)皺本限準(zhǔn)雹則初—紡—罵制艷定給本寸所駁的徐質(zhì)企量鴿控箱制息制繼度要防考奮慮籍哪寸些聞因旬素乓？質(zhì)態(tài)量朗控液制皮政產(chǎn)策父+籌質(zhì)喬量街控盜制防程休序二正、景必涼須茶實(shí)村現(xiàn)焦質(zhì)蹤蝶量席控飛制板的露兩用大怕目嗓標(biāo)（慣一嬸）炒合仍理充保減證曉會(huì)難計(jì)顧師霧事貴務(wù)號(hào)所貫及輕其堅(jiān)人材員遵稿守旨法街律如法思規(guī)初、咽職丑業(yè)盾道棕德趨以御及全業(yè)植務(wù)指準(zhǔn)曬則餅的旦規(guī)否定（擠過蘇程歉）（蜂二衡）聲會(huì)叨計(jì)固師販?zhǔn)侣蓜?wù)很所哪和梅項(xiàng)稠目篇負(fù)虛責(zé)蔬人營(yíng)根旗據(jù)校具泉體平情子況鋒出僚具恰餃當(dāng)?shù)奈輬?bào)悠告（挎結(jié)桂果燙）項(xiàng)級(jí)目振合熊伙吳人-肺-絞-素-虎-買-瓣是鞠指密會(huì)蝕計(jì)址師執(zhí)事堆務(wù)耽所糞中淹負(fù)蒙責(zé)示某學(xué)項(xiàng)聰業(yè)奴務(wù)講及婆執(zhí)糖行握、述并棉代僑表沉?xí)ビ?jì)悅師塘事僑務(wù)造所遣在杜出開具禾的努報(bào)競(jìng)告掛上玩簽拘字勒的合診伙災(zāi)人。第癢三罷節(jié)哭質(zhì)刊量假控恭制踏制愧度豆的假要據(jù)素一徐、歇質(zhì)初量妙控用制秤制項(xiàng)度幫的跳七浸個(gè)掘要匪素己（咱考查慮巴美律國(guó)過的逃影絨響則！芝）（沿一斤）振對(duì)驗(yàn)業(yè)揉務(wù)布質(zhì)侮量沒承而擔(dān)拉的你領(lǐng)需導(dǎo)宮責(zé)會(huì)任堡？惕？毯？（汪二滑）桑職鋤業(yè)甩道杯德恐規(guī)瓣范（各三委）灑客賊戶興關(guān)居系牛和袍具妖體喂業(yè)寶務(wù)乘的素接僑受紐奉與答保紙持（摧四室）苦人落力往資袍源（隸五擺）粱業(yè)梨務(wù)模執(zhí)鋒行（沒六微）票業(yè)岡務(wù)捏工久作卸底僑稿冠（錫已胳刪套）（戚六俘）分監(jiān)輸控二側(cè)、穩(wěn)質(zhì)菊量塵控?zé)┲茽T制晴度鹽的勉記蜓錄爬與毯傳腹送第擠四錘節(jié)肆誰躬對(duì)黑業(yè)責(zé)務(wù)辟質(zhì)霞量粱承杰擔(dān)釋領(lǐng)許導(dǎo)副責(zé)課任一賄、豪業(yè)籮務(wù)仆質(zhì)冤量具的往最甲終鞋責(zé)娃任王人—弄—鉤會(huì)除計(jì)肌師品事岸務(wù)民所瓜主痕任匠會(huì)撤計(jì)配師愉對(duì)質(zhì)墾量逝控乎制各制原度承塞擔(dān)策最糞終拍責(zé)抗任植。二搞、車行卷動(dòng)弓示深范棉和課信泰息胡傳泉達(dá)油（苦清妥晰夕、杏一豪致山、違經(jīng)跨常任）—腥—奪事寸務(wù)保所瀉各付級(jí)件管敞理稻層琴要如發(fā)晚揮劣帶寬頭尺作航用三釣、烤樹歡立已質(zhì)茅量牽至勸上機(jī)的雅意痕識(shí)四撒、艘委哀派勁質(zhì)課控琴制陰度俘運(yùn)臨作政人幕員箭（紐奉經(jīng)趟驗(yàn)挎、受能壘力寨、垃權(quán)架限撤）第流五屋節(jié)紛遵婚守釋職友業(yè)惡道傷德盾規(guī)抬范一牌、果基典本斬要勉求—峽—深制鋸定負(fù)和屯實(shí)鑄施宣政辨策趴和顏程雞序葉，番合斷理來保樂證特會(huì)哄計(jì)扎師巾事陪務(wù)報(bào)所稅及警其鈴人漠員釣遵早守霧職遇業(yè)叮道退德示規(guī)診范（瓜包夠括改要碼求紹執(zhí)雅行毅各永類相業(yè)演務(wù)謝都哈必耀須秒遵究守虛客喬觀船、惠公級(jí)正桑、適專嗓業(yè)役勝紀(jì)任香能掙力艦和徹應(yīng)真有躬的鐵關(guān)映注該、艘保爪密評(píng)、榜職侵業(yè)包道桌德專要繳求柳）問給題驚：我怎交么尼把此“匹獨(dú)守立武”著給虹落襯下歉了漿？二相、賓具旗體旺措虹施（內(nèi)一喂）主會(huì)猶計(jì)堪師抖事遞務(wù)護(hù)所檔領(lǐng)短導(dǎo)裁層競(jìng)的逗示超范（建二花）例教倉育遙和快培膀訓(xùn)（隨三糟）件監(jiān)匹控（備四料）爺對(duì)客違競(jìng)反托職探業(yè)存道柜德娘規(guī)洞范涉行成為年的演處草理三悅、后鑒士證多業(yè)碗務(wù)承還表必拿須質(zhì)滿霜足用獨(dú)高立旨性牢要惰求（枕一膀）梳總遷體戲要菜求槳（懲教近材蛇P理5倆7鈔，途注水意瘡表翼達(dá)祖方豎式倘）事潮務(wù)布所橋應(yīng)芽當(dāng)皺制昏定政斃策悟和標(biāo)程暗序，逼以旁合滅理記保奏證敞事親務(wù)劣所逐及孝其黎人挺員嫩，迅包辣括隊(duì)雇飾用蒙的極專岸家口和膜其是他偉需傅要假滿劇足要獨(dú)順立炒性久要表求寒的墨人寫員嗽，沖遵逼守拔相宮關(guān)去職芝業(yè)大道趙德重要奏求附。（疏二港）拍具寺體齊要惑求醫(yī)（餐教尺材碑P歪5膊7光-何5嫌8評(píng)）1頃.項(xiàng)任目坦合缺伙霸人應(yīng)題向應(yīng)事暮務(wù)份所提異供與訊客麥戶閣委消托愛業(yè)疤務(wù)脂相脈關(guān)東的庸信饅息辛，今以病使嚇事古務(wù)莊所蜂能好夠峽評(píng)腳價(jià)束這處些盾信佛息架對(duì)材保幼持榮獨(dú)餅立辭性罩的擔(dān)總纖體賠影慚響禍；2奸.休事獄務(wù)扒所人暖員應(yīng)道及匯時(shí)壘向簽事燙務(wù)膊所報(bào)挪告對(duì)濱獨(dú)寄立壺性氣造稠成不這利爬影紹響的憲情擠況佩和依關(guān)乘系綁，粗以叮便壁事慎務(wù)具所逝采課取時(shí)適革當(dāng)任行帖動(dòng)今；3疫.剖事須務(wù)鍛所幅應(yīng)收淚集相賴關(guān)南信遼息抖，苦并狠向野適附當(dāng)飄人羅員傳民達(dá)賣。（欺三鳳）答獲檔知毒違饒反剩獨(dú)怨立眨性意的槍應(yīng)隔對(duì)織措跟施齡（會(huì)教晴材狠P艷5鴉8愈）1面.牽所鑼有細(xì)應(yīng)翻當(dāng)糾保冠持六獨(dú)唉立雁性芳的臣人孝員奔，擋將估注淋意什到貍的刑違撿反嚇獨(dú)服立棗性辮的序情瓜況立甜即五告團(tuán)知事鍵務(wù)挖所冰；2稼.援事晶務(wù)啞所晚將隙已庸識(shí)掛別肥的裝違尊反搖獨(dú)則立珠性僅政臨策虹和霧程握序嘆的枕情科況儀，見立止即傳覽達(dá)給寧需電要拴與切事彩務(wù)虛所盾共諒?fù)翘幾g理慘這踐些克情鳥況曠的命項(xiàng)避目拴合引伙水人辯，瓦以揭及絞需港要灘采親取顧適著當(dāng)葬行著動(dòng)科的離事燥務(wù)夾所傘內(nèi)坐部開其想他拉相器關(guān)坊人側(cè)員旱和厲受眾獨(dú)嚷立羨性芽約阿束葛的籍人栽員張；3活.模項(xiàng)香目覺合烈伙網(wǎng)人答、林事奧務(wù)匠所糧內(nèi)抓部象的尖其恰他破相蹲關(guān)音人型員隔，繼以浸及吃需奧要抗保好持汗獨(dú)拘立仔性包的凝其酒他甲人壤員憂，場(chǎng)在煙必前要益時(shí)右立碑即咽向安事拿務(wù)醒所告?zhèn)戎瓊凐f為陸解葛決猛有敵關(guān)橫問怨題沸所別采腔取午的涂行棟動(dòng)為，劑以雷便葡事載務(wù)糠所挪能赴夠幻玉決僻定身是俯否傭應(yīng)鐵當(dāng)稼采露取氏進(jìn)寺一缸步之的基行蹄動(dòng)襖。（叢四天）乘獲沈取老書單面昆確囑認(rèn)掩函毫（紗教趕材遠(yuǎn)P綁5活8圈）1尺、線事勺務(wù)絮所淡應(yīng)酬當(dāng)障每要年脈至畜少勵(lì)一哭次輝向賽所草有強(qiáng)受予獨(dú)釣立省性示約象束兇的在人監(jiān)員晶獲努取諒其樸遵制守?fù)P獨(dú)描立達(dá)性挑政薪策噴和掌程桐序勾的聾書敢面文確弦認(rèn)癢函頃。匪當(dāng)題其蓬他左事伍務(wù)匆所朋參仰與醉執(zhí)尤行亡部丸分層業(yè)澤務(wù)六時(shí)挺，階事朝務(wù)甩所肢也篇可半以任考循慮同向潤(rùn)其近他久事襪務(wù)鏟所丸獲努取驢有棵關(guān)屯獨(dú)富立掙性曬的額書龜面商確姿認(rèn)問函宜。2志、帆書論面辛確嘗認(rèn)你函磚既馬可覆以勞是記紙朽質(zhì)桶的警，端也肆可圾以聞是叔電霧子蹄形徒式誰的氣。（純五招）緊事咽務(wù)竹所伙應(yīng)虎對(duì)屢密慢切榮關(guān)燦系家不傲利黎影兵響隙的耀防題范芒措住施睡（墳教慶材繭P妨5護(hù)8滾，細(xì)修執(zhí)訂氣）如喊果決事繭務(wù)漢所劣長(zhǎng)張期濃由拒同牢一腎個(gè)呆高脈級(jí)普人駱員蚊執(zhí)殼行烘某籍項(xiàng)能鑒眉證妥業(yè)周務(wù)流則責(zé)可堤能膛導(dǎo)鬧致沙親稍密換關(guān)糟系塞對(duì)鏈獨(dú)茅立他性美會(huì)屋產(chǎn)年生究不團(tuán)利鞋影黎響鎖，昨?yàn)槎檀双@，抽事根務(wù)損所崖應(yīng)敵當(dāng)裳制丹定具下液列沸政姜策成和杯程冰序?yàn)E，財(cái)以閘降移低羅對(duì)枕獨(dú)虛立侮性嘗造且成劇的修不晚利澆影晌響勁：1擇.誕明蔥確春標(biāo)徒準(zhǔn)材，登確檢定臥是凍否曉需港要輔采狐取拌防殲范濫措挺施嚇，墾將堪因密搭切港關(guān)廳系產(chǎn)駕生俱的主不討利壩影論響廳降柔至網(wǎng)可森接王受首的影水骨平址；2犧.億對(duì)淡所勵(lì)有拘上昌市艦實(shí)職體頭財(cái)深務(wù)勁報(bào)本表瞞審血計(jì)，促在恩規(guī)匹定鞋期叮限半屆培滿展時(shí)螞輪子換倚合圓伙周人窯、唯項(xiàng)腫目孝質(zhì)撤量已控疏制顛復(fù)腳核尼人島員姨，品以慨及紀(jì)受皂輪至換匆要蛇求惡約他束柏的給其棒他春人淡員榆。（手一掏）匙要生求培事甘務(wù)區(qū)所仁內(nèi)因部恩溝棕通穩(wěn)信挑息（悠二鞏）洞獲鋸得報(bào)違頂反找獨(dú)造立央性恐要淹求心的墾情輝況崖并鬼做允出趟適炕當(dāng)片的理處顯理（招三短）涉獲區(qū)取繭書盼面困確遠(yuǎn)認(rèn)飲函匙—治—聚—重每惕年矮至豈少列一閘次（監(jiān)四脊）邀防都范取關(guān)垂系左密拉切料的誼威炒脅防孝范倆措僑施姥：A逼：漏輪哄換棋高籃級(jí)體人托員紙要喊要踏求叨進(jìn)犁行端項(xiàng)稈目惰質(zhì)勉量答控消制燭復(fù)武核B慌：估對(duì)淘所功有跑的軌上梁市望公瘡司嗓財(cái)膏務(wù)召報(bào)媽表襪審趁計(jì)劣，足按碎照已法穩(wěn)律棒法驗(yàn)規(guī)品的穿規(guī)喇定腹定欺期妖輪澡換詢項(xiàng)稍目幫負(fù)宋責(zé)懶人第和六畜節(jié)投客價(jià)戶溜關(guān)遞系碰和畏具爐體盒業(yè)棟務(wù)堤的勇接互授繼與趴保動(dòng)持一姻、卷基經(jīng)本踩要悠求張：只黑有澤下粒列店情估況績(jī)下系才話能鎮(zhèn)保雀持勇客首戶瓣和崖業(yè)忙務(wù)（路一作）響已君考唐慮延客覺戶隱的曬誠(chéng)摟信鞠，啞沒紹有怒信朱息賣表爆明敢客字戶禍缺授乏謹(jǐn)誠(chéng)浩信（驕考虜慮陰哪思能顛些賄主另要膛事遍項(xiàng)碼，慌如嗽何斤獲洽取嚷相細(xì)關(guān)矮信困息良）（蛛二增）垮具概有落執(zhí)尸行元業(yè)料務(wù)燙必刪要作的臨素阿質(zhì)忍、桿專乒業(yè)器勝含任戚能失力恐、練時(shí)輛間零和座資塌源（振三克）鍛能涉遵封守焰職液業(yè)楊道臨德達(dá)規(guī)輔范無屋現(xiàn)斗實(shí)謊或石潛施在睬的喜利抹益慎沖留突偶。二澤、竿考剃慮革其健他豎重膏大陰事決項(xiàng)鏟的未影充響（欺一月）仁本放期娘或詠以御前貨審州計(jì)務(wù)發(fā)蔬現(xiàn)填的玩重榮大秩事率項(xiàng)（葵二蝕）田接夸受統(tǒng)業(yè)腿務(wù)狹后蒜獲抹知賢重慘要灰信優(yōu)息（勻三趟）梨解梨除栽業(yè)鋸務(wù)賀約鄉(xiāng)豐定純或原客垂戶疾關(guān)闖系事等務(wù)塵所進(jìn)評(píng)雀價(jià)守專拾業(yè)破勝邊任犁能及力線時(shí)肚應(yīng)味當(dāng)甚考鏈慮靠的戚事面項(xiàng)（功教殊材頭P宏6柔0知，繩修灑訂澤）事蝕務(wù)材所擔(dān)在日承新接駁新鞠業(yè)撒務(wù)仆前兩應(yīng)拼當(dāng)翻評(píng)嚇價(jià)墨專死業(yè)扇勝蒙任斷能屢力棉，領(lǐng)具溜體閱的雅事出項(xiàng)貴包該括導(dǎo)：1暫.陷事恐務(wù)光所纏人褲員是歸否腹熟客悉相雕關(guān)映行梨業(yè)沸或革業(yè)莖務(wù)衰對(duì)缺象磨；2薦.互事照務(wù)辱所助人折員址是困否了角解瘡相歌關(guān)陡監(jiān)糖管可要紫求埋或承報(bào)串告攻要犁求，故或月具寄備意有邊效齊獲饒取踏必什要住技吃能建和娘知抽識(shí)恥的災(zāi)能難力兔；3筆.匙事而務(wù)串所轉(zhuǎn)是私否擁初有新足額夠語的具蒜有完必固要睡勝連任謙能如力盡和秀素稼質(zhì)厚的人愁員；4辦.庭需動(dòng)要什時(shí)膏是胞否誘能羊夠杰得智到專晚家正的炎幫凝助；5占.慈如稅果鍵需母要項(xiàng)鳳目蒼質(zhì)拾量嚇控纖制浙復(fù)家核，殲是喘否慶具釋備撤符虛合讀標(biāo)陽準(zhǔn)趟和燭資竿格晶要熄求騎的筆項(xiàng)春目從質(zhì)兆量狼控軋制碗復(fù)定核速人嚇員松；6艇.赤事少務(wù)卸所訓(xùn)是管否霸能怒夠綁在旅提雕交迎報(bào)枕告晴的最霸后團(tuán)期閘限竄內(nèi)完魔成佳業(yè)岡務(wù)塌。第鴨七抽節(jié)稈人若力漂資饑源賊管充理一胖、旱基監(jiān)本例要選求會(huì)雜計(jì)捎師折事遭務(wù)礎(chǔ)所靈應(yīng)家當(dāng)偷制駝定死人炎力很資狀源糧管陪理捆政舍策窮和最程乎序葉，喜合踏理革保奔證污擁凝有前足般夠選、漏具鏟有順必咱要然素察質(zhì)茄和燥專闖業(yè)智勝疏任姿能舟力醫(yī)、仗并財(cái)遵曲守附職邪業(yè)榮道猛德鋼規(guī)搶范梳的絲式人鬧員秩。二粒、迅人戒力織資旁源炎管預(yù)理器的杯要重求（留一封）伏人膊員潑需緞求遵預(yù)律測(cè)仍—尾—巡壽保升證榜人夏員寸數(shù)濟(jì)量物足反夠（膠二棗）乳招敢聘正采直抖必芳要崇素良質(zhì)章和遞專進(jìn)業(yè)客勝床任高能床力（派三銀）胸人鄭員練素曠質(zhì)（脆四咱）刪專凳業(yè)澤勝象任聚能奏力（懼五風(fēng)）殖職靈業(yè)運(yùn)發(fā)起展職掃業(yè)鞠教犁育熟，鳴職流業(yè)站發(fā)事展椒包完括齒培蘿訓(xùn)膜、目工信作粒經(jīng)恩驗(yàn)路、駐提哈供益輔纖導(dǎo)（畫六賊）垃業(yè)瞧績(jī)轎評(píng)講價(jià)（殘七棗）諷薪愿酬草公萄開鐘、長(zhǎng)合枝理基、葡獎(jiǎng)跪懲放分蜻明瓣、禿強(qiáng)留調(diào)辯質(zhì)壇量漆與駛道狼德（瘡八碰）仆晉嬸升三視、掠項(xiàng)驚目拌組徒的液委磨派總捕原賭則頭：蔥保塑證夢(mèng)整行體肉勝加任雄能扯力(蹈一馬)厚委仍派盲項(xiàng)知目課負(fù)屢責(zé)桂人每噴項(xiàng)則業(yè)丸務(wù)蝦委席派溉至搜少炎1踏名增項(xiàng)杜目齊負(fù)百責(zé)燭人（古二襪）腥委肥派傻項(xiàng)瓦目勺組毯其撇他撤成慎員素器質(zhì)址、駁專緒業(yè)句勝耕任富能打力繳和蒜時(shí)始間第姨八杯節(jié)恰業(yè)脊務(wù)絕執(zhí)應(yīng)行下購面波分戰(zhàn)別鬼講盒4駕個(gè)沿問佛題一賴、愁指靜導(dǎo)特、威監(jiān)常督測(cè)與羊復(fù)增核二狂、睜咨抖詢?nèi)齼€、送意柔見腰分役歧四肺、井項(xiàng)欄目禽質(zhì)表理粥控奔制狼復(fù)效核一珠、問指私導(dǎo)啟、駝監(jiān)僑督棄與棕復(fù)稅核（狗一虛）端基簽本洽要訴求會(huì)鳴計(jì)吉師姓事獲務(wù)購所稻應(yīng)爬當(dāng)遲制氧定豈政首策燦和輝程吃序蟲，宣以艷合樓理破保貸證卸實(shí)淘現(xiàn)牲質(zhì)豬量慈控跟制鳥的籌兩跑大馳目寶標(biāo)曠。（庫二察）首指憤導(dǎo)緞的漆具溪體循要奮求1昌、宮使遣項(xiàng)撲目失組親了治解迎工純作究目速標(biāo)臨和治責(zé)險(xiǎn)任2僅、旬提君供薪適睬當(dāng)筒的忌團(tuán)饅隊(duì)源工呀作邁和槍培劇訓(xùn)以魔幫趣助艱經(jīng)佳驗(yàn)命較允少劣的恩項(xiàng)為目怎組旺成徒員（植三予）見監(jiān)脆督曲的貞具魚體園要讀求項(xiàng)噸目封負(fù)聽責(zé)匙人威的礦監(jiān)眼督貫責(zé)吵任尼和拴內(nèi)龜容組包坦括1差、雄跟諷進(jìn)意業(yè)型務(wù)鼻進(jìn)滔程2顧、悔考太慮郊項(xiàng)胸目帆組旺各疲成鼓員賞是猴否工具性備責(zé)必皇要殿的首素帽質(zhì)謠、礦專汽業(yè)濃勝夜任懼能災(zāi)力遙、殖足難夠根的馳時(shí)舌間凡、柳執(zhí)挽行洋工奶作保是夜否絕理梁解叼工宋作倉指全令遮、架是劍否壤按色照苦計(jì)禍劃霉的寇方揮案灣執(zhí)丑行役了凍工討作望。3宇、裕解該決啄在騙執(zhí)蛋行令業(yè)晨務(wù)戚過盒程敏中熱發(fā)第現(xiàn)畫重猴大鈔問蚊題艇、滿考璃慮鵝其綿重愿要嘗程魯度楊并括適陽當(dāng)史修絨改思原捏計(jì)模劃助的館方敬案評(píng)。4溉、揉識(shí)霞別御在芒執(zhí)晌行塔業(yè)僑務(wù)總過獅程純中攤需壟要扔咨悠詢堪的挨事累項(xiàng)倡或盲需矩要苦由燃經(jīng)嫂驗(yàn)苦較綠豐妙富芳的命項(xiàng)醋目告組隸成瓶員圣考從慮裕的蘋事占項(xiàng)修。（茂四樂）哪復(fù)氣核款的提具洋體勻要尋求1怠、附確稿定愛復(fù)玩核葛內(nèi)逗容2圍、酷確歸定滋復(fù)磨核漂人疼員由把項(xiàng)猶目峰組杠內(nèi)菌經(jīng)宰驗(yàn)?zāi)惠^對(duì)多目的精人珠員潔，乒復(fù)目核撲經(jīng)侍驗(yàn)持較咽少皆的懶人職員陶。復(fù)歐核局內(nèi)按容妥（御教胡材晝P喊6丟5仆，誤請(qǐng)麗鏈腎接全教槍材儀P帶5舅5滑2篩）（漫1塔）悔工芽作冷是圾否漁已駁按作照職絡(luò)業(yè)醬準(zhǔn)著則蚊和去適潛用閃的謀法呀律務(wù)法禿規(guī)的床規(guī)末定攻執(zhí)合行評(píng)；（季2南）重劇大塌事棉項(xiàng)是菜否屯已疑提黎請(qǐng)補(bǔ)進(jìn)驗(yàn)一議步怠考辰慮連；（迎3申）煉相撥關(guān)撞事輩項(xiàng)胃是煩否柜已退進(jìn)臥行閥適夾當(dāng)咨苦詢，沉由按此浸形常成恩的坊結(jié)判論摘是等否顆得御到筍記鹿錄統(tǒng)和姑執(zhí)瞞行端；（虜4讀）涂是路否嬌需彼要修百改已婦執(zhí)筆行來工榜作蹄的墳性緊質(zhì)石、夾時(shí)妄間伏和慕范寫圍所；（腔5球）滴已塵執(zhí)返行腫的籠工妙作波是巷否寶支膏持央形牧成澇的結(jié)盛論，那并荷得尿以結(jié)適借當(dāng)蠟記賓錄招；（竄6伯）糾獲蹤蝶取結(jié)的證恩據(jù)是細(xì)否溪充強(qiáng)分診、堵適農(nóng)當(dāng)棋以羅支昌持悲報(bào)辱告券；（擠7漏）頑業(yè)饞務(wù)證程痛序壩的目肅標(biāo)是柄否修已供實(shí)線現(xiàn)邊。二矩、晴咨駛詢（澇一子）息形滔成飛良少好廳咨氣詢側(cè)文第化（種二株）晶合披理纏確窮定踏咨聞詢蒼事倡項(xiàng)—犬—攤疑僑難音問役題盟或艷爭(zhēng)煉議先事姜項(xiàng)—晌—涌包她括轉(zhuǎn)重廚大國(guó)的掃技抄術(shù)氧、鍵職奏業(yè)株道土德箱及漸其趨他才事搞項(xiàng)紛，（獲三鞭）媽適紋當(dāng)它確芒定抵被描咨海詢約者（層四逆）爐考街慮種外師部扮咨妨詢（偵五折）翼充蛛分芹提籌供掌相識(shí)關(guān)總事抄實(shí)（跑六擔(dān)）功完墾整抖記須錄鞋咨持詢遷情鍛況（復(fù)七輛）帥執(zhí)剃行櫻咨宏詢憂形榮成湯的姑結(jié)振論三正、錢意雄見故分休歧（湖一割）掏解營(yíng)決佛意憑見舌分糕歧會(huì)府計(jì)醒師性事灑務(wù)榮所惡應(yīng)群當(dāng)葉制柴定準(zhǔn)政噸策皂和誤程乞序計(jì)，場(chǎng)以色處漫理車和嘉解般決盼三熊種照意笑見說分龍歧A塞、脈項(xiàng)碧目顯組齒內(nèi)燈部B梁、布項(xiàng)慨目詞組頃與妹被園咨砍詢隆者旁之鼠間C班、災(zāi)項(xiàng)貴目域負(fù)息責(zé)益人促與莊項(xiàng)踢目梳質(zhì)俱量結(jié)控只制被復(fù)凡核破人室員氧之邀間（仆二脆）斬記歡錄談和錄執(zhí)棒行帆形魄成路的蘆結(jié)扎論（壟三邪）同分第歧覽解占決達(dá)前暗，懼項(xiàng)悅目睛負(fù)烈責(zé)麗人偵不耕得些出招具砍報(bào)蹲告趕。四運(yùn)、或項(xiàng)元目筆質(zhì)膠量泳控送制裙復(fù)望核（硬一番）鄰復(fù)王核符的觸基覆本釀要陵求獻(xiàn)：1格、展會(huì)解計(jì)東師脊事掩務(wù)僅所仙應(yīng)弱當(dāng)求制悲定嶺政兔策鋒和橫程淡序乓，目要宿求冬：（側(cè)1調(diào)）輪對(duì)惑特螺定喪業(yè)謀務(wù)使實(shí)比施飯項(xiàng)飾目概質(zhì)今量忌控治制墓復(fù)怎核（渣2觀）擇完民成倡項(xiàng)粘目昂質(zhì)憶量扁控艙制擁復(fù)坡核渾前最，發(fā)不聰?shù)萌獬鲐?fù)具懇報(bào)孔告臥?！m—阿—擺項(xiàng)吹目膚質(zhì)帽量距控辦制銷復(fù)卸核爛：巖是踏指足會(huì)嫌計(jì)等師部事博務(wù)端所蚊挑杜選再不氣參關(guān)與升該訴業(yè)康務(wù)掏的淹人住員診，誤在輝出樣具享報(bào)因告肺之消前是，真對(duì)飛項(xiàng)串目幕組逗做殲出慘的酷重萌大耍判辜斷揚(yáng)和兼在抹準(zhǔn)昆備屬報(bào)顛告余時(shí)屑形拒成仙的節(jié)結(jié)專論現(xiàn)做祖出訪的懶客栽觀使評(píng)緣瑞價(jià)續(xù)的線過糠程尾。注框意障：肆項(xiàng)待目計(jì)質(zhì)模量瀉控舒制高復(fù)格核織并寺不妄減筑輕慚項(xiàng)綿目手負(fù)番責(zé)辭人儲(chǔ)的判責(zé)粘任炎。2菠、棍復(fù)冤核墻對(duì)富象（替1棍）頃對(duì)匙所絞有嫂上斯市醒公藝司哥財(cái)斑務(wù)避報(bào)貨表蘋審薄計(jì)必常須符實(shí)徹施蓋項(xiàng)主目榜質(zhì)程量拳控拉制帥復(fù)音核（劫2蜻）煤對(duì)萍其幼他著的嫩各肝類贈(zèng)、咱各擱項(xiàng)堆業(yè)隸務(wù)（揭依襯據(jù)斃本速所假標(biāo)限準(zhǔn)貧自淺行扁確婆定味是便否削實(shí)您施封項(xiàng)紫目丙質(zhì)仍量貞控雜制師復(fù)敵核扶）（役對(duì)佛符猴合箱標(biāo)件準(zhǔn)運(yùn)的漢所剖有趟業(yè)停務(wù)剖，漏必傍須出實(shí)卸現(xiàn)亮項(xiàng)斥目符質(zhì)危量顏控千制斜復(fù)淺核上）在觸制毀定室標(biāo)鵲準(zhǔn)循時(shí)城，羅事領(lǐng)務(wù)付所品應(yīng)騙當(dāng)適考怪慮述下穗列竟事愁項(xiàng)購：（茄1衰）察業(yè)疤務(wù)閣的出性臥質(zhì)千：蜂包漢括溜涉嘉及稠公材眾燒利際益興的臨范棗圍烈。（桌2速）流在幻玉某競(jìng)項(xiàng)瓶或凍某燥類貧業(yè)嗽務(wù)是中都已呼識(shí)劉別很的桂異圈常箭情蹄況箱和碌風(fēng)抄險(xiǎn)便。（曾3廣）稿法共律念法乎規(guī)巡壽是專否繳要證求娛實(shí)夫施靈項(xiàng)延目致質(zhì)毒量超控終制龍。3摩、諷復(fù)云核刃的納具甜體鴨要哀求會(huì)監(jiān)計(jì)掛師慨事口務(wù)芬所湊應(yīng)伶當(dāng)阻制術(shù)定麻政仍策喚和吐程梁序塞，喉以錫規(guī)售定姓下沫列蒜事豎項(xiàng)趣：（廁1癥）笑復(fù)慣核臣的牲性望質(zhì)羅、班時(shí)舟間撞（邪及農(nóng)時(shí)柳滿項(xiàng)意葉解板決徑）網(wǎng)和倍范霧圍疼（擠對(duì)擊上瓶市紐奉公兔司擊審曉計(jì)測(cè)復(fù)馬核腎8談項(xiàng)凍，膏其熟他纏業(yè)心務(wù)時(shí)可徹少挑）（賞2竊）杠復(fù)摟核固人撤員孤的血資趁格舅標(biāo)罰準(zhǔn)（嘗勝程任批、再客啟觀靈、計(jì)下陶頁偵補(bǔ)評(píng)充副講稍）（屯3烤）壞復(fù)蟻核性的醉記虜錄盈要隆求補(bǔ)圓充丈講哲復(fù)壯核主人暗員證的去客品觀幫性應(yīng)線當(dāng)群避編免反出鬼現(xiàn)隸下鎖列緞情常況圓：（勇1猴）玻由錢項(xiàng)儉目王負(fù)礙責(zé)神人勇挑剝選（抵2菊）糞復(fù)屑核燦期雅間僻以好其董他凳方較式使叁曠與馳該核業(yè)鐵務(wù)（睬3卵）蛾代上替呆項(xiàng)噸目貝組詳進(jìn)鬧行嗚決族策（委4像）記可漸能尤損伯害捉客詳觀聰性虛的晚其辜他搬情罪形問濤題諸：洪原災(zāi)三敘級(jí)唯復(fù)升核捧制刮度短怎溉么窯辦陸？第釀九鉆節(jié)縮慧業(yè)弄?jiǎng)?wù)扮工礦作醬底付稿困管盒理一出、鋤底霞稿壯的疲歸擇檔啊要康求及退時(shí)夜歸體檔孝+咽歸勸檔聽期淡限畢適床當(dāng)鑒駐證潮業(yè)俊務(wù)蜂的拋歸惜檔恨期德限弟為絕業(yè)憐務(wù)夠報(bào)踩告?zhèn)胀缀蟛?穗0除天唐之貸內(nèi)爸。針甚對(duì)厭客溜戶忍同綠一揭財(cái)沾務(wù)貨信支息京執(zhí)唯行落不稈同面業(yè)瘡務(wù)搶時(shí)泳的若歸練檔僑要修求奴。二賞、以底攻稿菜的黑管柿理杰要霉求啟：（蓬一搶）陜安潑全仗保蟻管都并少保葉密（鼻二由）歉保構(gòu)證蹲完芳整目性（計(jì)三氧）蘇便參于形使扁用末和混檢升索對(duì)然（竹二家）砌和盾（康三昏）釘下要頁湖補(bǔ)材充忘講（板四貞）輪執(zhí)訂行霸規(guī)炊定系的祝保史存驕期夕限三屋、煎底皺稿職和編完剝整乒性場(chǎng)使菠用鍵與嚴(yán)檢趣索（種一藝）樂設(shè)匙計(jì)絮實(shí)悉施煩適薦當(dāng)齡的價(jià)控雕制（詠二公）辱如維紙脆質(zhì)蟻記畢錄羽經(jīng)墓電頁子園歸革檔浩后津存住檔皇要驢嚴(yán)怕格領(lǐng)按疑規(guī)抬定陣辦捎理苗。（框三喚）似必胃須伶保色留鋸已水掃紫描戴的著原鉗始飼記邊錄四斜、宿底訪稿耳的穩(wěn)保元存塊期鴉限（疾一倍）牧原茶則廈要標(biāo)求席：必菜須致滿弟足椒法西律磁法澤規(guī)劇的晌規(guī)武定診和革本辭會(huì)寸計(jì)況師生事頁務(wù)魯所陶需畢要（欣二悔）孔具鎮(zhèn)體桂規(guī)蒼定A戒、專鑒訪證劈燕業(yè)蒙務(wù)叛底甘稿董自餡報(bào)譯告栗日吐起騎至棍少孩保批存愿1贈(zèng)0塞年B貌、帳如純果切法裙律姻法輛規(guī)巷有柳更宴高饒的窮要拌求剝，撇還外應(yīng)世保掌存殲更異長(zhǎng)深的觸時(shí)榜間蛛。五霞、寧底手稿杯的膽所系有衰權(quán)（嫌一箱）紐奉底扯稿撒的障所薯有反權(quán)蹤蝶歸陽誰蠶？—土—擁屬蝴于印會(huì)貼計(jì)郊師當(dāng)事駐務(wù)雄所（販二禁）興客豎戶牌請(qǐng)浸求堂查奸閱蘆底嚼稿逼怎懂么偏辦露？A窩、頓會(huì)杏計(jì)層師算事幸務(wù)斯所付自界主請(qǐng)決令定疲是蠶否獅允預(yù)許悠客鞏廖丈獲幼取柿底禍稿呈信撥息匪，榨但凳披駱露由這近些泛信舒息內(nèi)不共得概損蜂害泄執(zhí)雹業(yè)植的烘有扁效劫性斗。B庫、夾對(duì)形鑒炕證襪業(yè)辜務(wù)潔披桿露捉這洗些曲信矛息但不母得途損睛害荒事倉務(wù)飲所額及益其揚(yáng)人規(guī)員遲的瓜獨(dú)耀立撞性獄。第王十撤節(jié)跟監(jiān)邊控一谷、色監(jiān)均控韻的甲基遭本肝要嗚求震：（友一雞）撒監(jiān)浙控浮人竭員功：趙要潔具刃備駛勝授任梅能旗力（遞二講）配監(jiān)頁控鄰內(nèi)稱容青：鼠質(zhì)傘量寺控匹制迷制蹤蝶度倡設(shè)身計(jì)服的嫌適更當(dāng)倍性依和俱有污效踐性（浸三籠）豈監(jiān)篇控殘方狗法叔：須包順括敏持察續(xù)霸考聲慮螞和輪評(píng)倡價(jià)攜本哲所獎(jiǎng)的烏質(zhì)走量尼控渣制禮制挺度已，職如羽定滋期登選彈取丙已包完呼成戴的膝業(yè)屠務(wù)此進(jìn)獲行易“繁檢許查頌”術(shù)i抬n交s趟p逢e蘿c負(fù)t扔i泰o棕n二幼、返實(shí)何施乳檢拳查疼的寸程槐序（潤(rùn)一垃）蹈檢擦查歌的羽周昌期紹（躬新漲！描）—華—釘必野須掃周相期編性艷選研取寨已狂完盲成腳的持業(yè)益務(wù)織進(jìn)嚇行饅檢蒙查圍，掏周直期聾最章長(zhǎng)幼不倆得天超凝過肺3玩年查?！獌A—像在串每榮個(gè)崗周芳期放內(nèi)座，歪應(yīng)跪?qū)︳斆吭L一料個(gè)塔項(xiàng)壩目何負(fù)讓責(zé)聾人邊的帝業(yè)徑務(wù)儲(chǔ)至括少貿(mào)選毫取朗一抬項(xiàng)殿進(jìn)殖行嘉檢脆查典。（御二斷）掀檢余查師的戴組光織拍方蠅式—虛—粥包平括乏對(duì)狐單槽項(xiàng)腸業(yè)腫務(wù)市檢訴查惑的原時(shí)珍間史安攻排韻。（熔三慣）稈確流定卵檢購查儉的做時(shí)溜間劉、巧人膏員妹與葉范竭圍1混、遼檢碰查賠時(shí)腥間—蕩—伸可洋以購不魚事微先柴告傍知鐘相岡關(guān)的項(xiàng)態(tài)目少組2瞎、撤檢仁查役人折員泰的駝客挎觀朱性—陸—糧參呢與辯業(yè)罷務(wù)脅執(zhí)精行修和鈴質(zhì)罰量將控詳制底復(fù)攀核需的鉤人鬧員眼，件不愁應(yīng)仍當(dāng)憶承爭(zhēng)擔(dān)權(quán)這什項(xiàng)智業(yè)典的父檢混查滋工融作劑。3姨、狼確筋定跪檢訊查剝的兔范供圍可瓶以息考部慮中外開部拘獨(dú)濾立嘉檢朋查夾的疾范乎圍變或奏結(jié)豆論延，揮但搖這城些橋檢跟查揮并岸不魔能恨替拉代滋自睛身嫌的楚內(nèi)控部鐵監(jiān)盾控