第四章 審計(jì)目標(biāo)

第四章審計(jì)目標(biāo)第一節(jié)審計(jì)總目標(biāo)一、審計(jì)總目標(biāo)的演變?cè)谠敿?xì)審計(jì)階段，審計(jì)總目標(biāo)是查錯(cuò)防弊；在資產(chǎn)負(fù)債表審計(jì)階段，審計(jì)的目標(biāo)從防護(hù)性發(fā)展到公證性；在會(huì)計(jì)報(bào)表審計(jì)階段，審計(jì)的總目標(biāo)是判定被審計(jì)單位一定時(shí)期內(nèi)的會(huì)計(jì)報(bào)表的合法性、公允性，并在出具審計(jì)報(bào)告的同時(shí)，提出改進(jìn)經(jīng)營(yíng)管理的意見(jiàn)。二、我國(guó)財(cái)務(wù)報(bào)表審計(jì)的總目標(biāo)美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)頒布的《審計(jì)準(zhǔn)則說(shuō)明書(shū)》指出：“獨(dú)立審計(jì)人員對(duì)會(huì)計(jì)報(bào)表的例行審計(jì)目標(biāo)，是對(duì)會(huì)計(jì)報(bào)表是否遵守公認(rèn)會(huì)計(jì)原則，公允地表達(dá)其財(cái)務(wù)狀況、經(jīng)營(yíng)成果，以及現(xiàn)金流量表示意見(jiàn)。財(cái)匹務(wù)輛報(bào)脆表檢審胳計(jì)而的械目規(guī)標(biāo)翼是喝注適冊(cè)哲會(huì)困計(jì)淘師憂通胃過(guò)懶執(zhí)兵行姓審真計(jì)秒工六作戰(zhàn)，忙對(duì)腎財(cái)皂務(wù)饑報(bào)拐表糞的庸下鳳列約方蒼面透發(fā)刮表居審線計(jì)央意堪見(jiàn)呼：滑（踩一戰(zhàn)）替財(cái)毫務(wù)箭報(bào)張表呢是贊否永按目照爐適哀用俯的唇會(huì)籃計(jì)束準(zhǔn)括則態(tài)和牧相岡關(guān)的會(huì)峽計(jì)私制驚度沈的輪規(guī)逢定彼編碑制倉(cāng)；（椅二顫）比財(cái)姐務(wù)圈報(bào)稱(chēng)表纏是屢否鄙在幻玉所蹲有練重寸大飛方艇面瞇公逗允顫反無(wú)映褲被燃審閉計(jì)遼單恰位蛙的立財(cái)扣務(wù)侍狀呼況久、疾經(jīng)糟營(yíng)五成幻玉果往和冊(cè)現(xiàn)銅金墓流非量彈。評(píng)朗價(jià)之財(cái)址務(wù)從報(bào)揉表批的抖合更法竟性1淡、階選抱擇巾和籠運(yùn)脆用朵的渡會(huì)電計(jì)諸政蠢策隱是鞭否尋符糧合榆適彎用搜的段會(huì)纏計(jì)虧準(zhǔn)魯則因和曠相術(shù)關(guān)馬會(huì)曉計(jì)船制滑度卵，序并草適構(gòu)合改于輕被隔審榮計(jì)麥單敘位圓的盞具姐體任情久況氣；2托、妹管腎理艦層缸作頌出北的思會(huì)裁計(jì)誤估嶺計(jì)敘是比否業(yè)合至理私；3急、敏財(cái)飾務(wù)齊報(bào)暮表再反英映步的丈信俗息窗是巷否快具辭有信相虜關(guān)幟性察、挽可際靠團(tuán)性深、豎可地比顛性訴和閥可胖理勢(shì)解從性敏；4到、峽財(cái)奮務(wù)脾報(bào)樂(lè)表報(bào)是份否脈作劉出鄙充增分研披拐露炊，乒使?jié)撠?cái)戀務(wù)撒報(bào)頃表遠(yuǎn)使同用插者高能嫌夠但理末解鳥(niǎo)重銳大慰交方易聚和旋事陶項(xiàng)陣對(duì)祖被錘審孫計(jì)榆單丈位嗎財(cái)鈔務(wù)枕狀鐮況腥、尿經(jīng)鋤營(yíng)簽成投果荒和搏現(xiàn)間金門(mén)流玻量辜的環(huán)影挨響絮。評(píng)尺價(jià)嫌財(cái)韻務(wù)呈報(bào)躲表步的己公哄允薪性1曾、往經(jīng)爺管鼻理饅層問(wèn)調(diào)母整揉后尖的爬財(cái)怨務(wù)跳報(bào)妄表場(chǎng)是閥否眨與滴注功冊(cè)仇會(huì)鳥(niǎo)計(jì)以師啞對(duì)保被傻審社計(jì)雞單掏位挺及臉其策環(huán)腫境務(wù)的把了竄解擊一楚致停；2巖、熟財(cái)彼務(wù)陡報(bào)描表?yè)斓淖诹绣a報(bào)卸、溫結(jié)晨構(gòu)壁和擋內(nèi)能容柱是晴否問(wèn)合國(guó)理扣；3律、昂財(cái)難務(wù)縱報(bào)震表類(lèi)是瞞否書(shū)真陸實(shí)障地村反劍映號(hào)了德交存易拐和肢事艘項(xiàng)駕的宗經(jīng)瓣濟(jì)賤實(shí)使質(zhì)慰。財(cái)懸務(wù)悟報(bào)除表領(lǐng)審療計(jì)丈屬青于覺(jué)鑒負(fù)證方業(yè)膛務(wù)鴉，里由綿于刻審縱計(jì)熟存濱在耕的掛固撕有講限牧制壇，討審菌計(jì)告工千作惡不疊能槍對(duì)熊財(cái)品務(wù)灘報(bào)登表苦整穴體廊上束不艱存痕在愁重缺大楊錯(cuò)芳報(bào)蘆提清供仍絕桐對(duì)虹保燈證貢；財(cái)凝務(wù)旗報(bào)伏表呢審渠計(jì)病的恨目鍵標(biāo)塌對(duì)恨注轎冊(cè)授會(huì)儀計(jì)昨師晉審少計(jì)墊工寺作無(wú)發(fā)查揮系著夸導(dǎo)麗向值作聯(lián)用脊，扁它叼界碧定港了裁注恐冊(cè)樓會(huì)刃計(jì)辭師廢的置責(zé)單任和范凡圍至，扁直龍接鏈影顆響帝注肉冊(cè)膜會(huì)說(shuō)計(jì)咱師饞計(jì)港劃養(yǎng)和衛(wèi)實(shí)峰施屬審輔計(jì)覺(jué)程株序議的甩性柄質(zhì)醒、天時(shí)款間刃和儲(chǔ)范龍圍辱，燈決先定反了悼注廣冊(cè)擔(dān)會(huì)貓計(jì)書(shū)師艱如械何私發(fā)鐘表秘審渾計(jì)線意山見(jiàn)演。財(cái)鞏務(wù)詞報(bào)正表揀審鹿計(jì)嫂的悅責(zé)雷任而劃餐分一笨、姓被村審習(xí)計(jì)檔單圍位男管瘡理璃層譯和科治鵝理戲?qū)邮娴幕熵?zé)敢任在緣瑞被費(fèi)審猜計(jì)籮單茂位摧治菠理臂層鋼的受監(jiān)富督瘡下稈，躲按助照繼適童用桿的琴會(huì)紀(jì)計(jì)獨(dú)準(zhǔn)栽則停和糾相室關(guān)護(hù)會(huì)慶計(jì)籍制預(yù)度沙的拘規(guī)喘定垃編若制歐財(cái)止務(wù)右報(bào)植表蜂是仁被潔審獵計(jì)篇單品位溝管宇理魄層謠的引責(zé)劃任梳。1剃、語(yǔ)選畢擇驗(yàn)適根用棵的中會(huì)傅計(jì)河準(zhǔn)宿則期和秧相服關(guān)種會(huì)們計(jì)脂制炭度巾；2醋、數(shù)選史擇離和帆運(yùn)瓦用謊恰濱當(dāng)你的箏會(huì)富計(jì)斧政露策偶；3沒(méi)、途根首據(jù)屠企船業(yè)梅的雅具然體柱情塵況貢，告作愛(ài)出漆合涂理璃的搬會(huì)促計(jì)退估填計(jì)嘗。二盜、呢注珠冊(cè)劇會(huì)鵲計(jì)院師洲的巾責(zé)柴任注直冊(cè)嫁會(huì)揮計(jì)瀉師錯(cuò)的印責(zé)界任身是幟在女實(shí)湊施竟審悟計(jì)犁工常作分的向基蔑礎(chǔ)煤上幼對(duì)小財(cái)撿務(wù)稱(chēng)報(bào)媽表榜發(fā)如表童審有計(jì)什意窄見(jiàn)賊。話注獄冊(cè)跑會(huì)求計(jì)綢師性按嚇照浮中撇國(guó)扣注猴冊(cè)競(jìng)會(huì)押計(jì)吉師賤審糾計(jì)焰準(zhǔn)舍則許的析規(guī)矮定臘執(zhí)司行怒了敢審初計(jì)困工選作掉。余中妻國(guó)把注襲冊(cè)澤會(huì)現(xiàn)計(jì)芬?guī)熕鈱忢懹?jì)漫準(zhǔn)餓則井要伴求瞧注嚼冊(cè)產(chǎn)會(huì)敲計(jì)訴師號(hào)遵經(jīng)守央職耀業(yè)慘道絮德抬規(guī)停范顧，炊計(jì)呀劃界和豎實(shí)全施浩審薪計(jì)料工攪作恩以察對(duì)殿財(cái)黑務(wù)伸報(bào)何表虜是政否怠不表存臭在滋重奴大迫錯(cuò)禽報(bào)魔獲會(huì)取孔合晃理肚保殊證佩。以忘上妙兩侄種框責(zé)像任昌不悉能盈相借互注取屈代治。財(cái)吧務(wù)好報(bào)腿表航審附計(jì)青的開(kāi)一盞般即原沾則1術(shù)、隊(duì)遵富守憲職拍業(yè)摟道坐德鬧規(guī)攝范2臥、圣遵規(guī)守徐質(zhì)搭量誤控施制武準(zhǔn)濾則3仰、芬遵衰守佳審廚計(jì)潛準(zhǔn)暫則財(cái)綱務(wù)彼報(bào)焦表互的駝審杜計(jì)季范贏圍財(cái)岸務(wù)預(yù)報(bào)監(jiān)表餐的咬審輛計(jì)領(lǐng)范狗圍疾是賄指鋒為廁實(shí)孫現(xiàn)紅財(cái)此務(wù)該報(bào)凝表蔽審猶計(jì)佳目鄭標(biāo)承，且注鬼冊(cè)編會(huì)慘計(jì)稈師桑根監(jiān)據(jù)患審婦計(jì)皺準(zhǔn)業(yè)則剝和布職姨業(yè)搜判衛(wèi)斷享實(shí)紹施權(quán)的央恰港當(dāng)焦的扛審稍計(jì)纖程魄序手的表總圖和導(dǎo)。注部?jī)?cè)頃會(huì)雨計(jì)甜師叼應(yīng)閉當(dāng)痰根瀉據(jù)狡審桂計(jì)炕準(zhǔn)刃則耗和篩職瓣業(yè)貍判薪斷右確勤定望審后計(jì)友范掠圍強(qiáng)。在塑確膛定筆擬宵實(shí)復(fù)施島的翅審紛計(jì)亂程抗序韻時(shí)癥，厲注段冊(cè)臂會(huì)深計(jì)形師習(xí)應(yīng)夕當(dāng)身遵的守活與段財(cái)吹務(wù)凱報(bào)溉表哀審饒計(jì)川相游關(guān)佳的遭各筍項(xiàng)跡審艙計(jì)鉗準(zhǔn)榮則過(guò)。職四業(yè)閥懷腥疑堅(jiān)態(tài)栽度在朗計(jì)膚劃驕和鉗實(shí)循施姿審慎計(jì)販工木作辰時(shí)葵，妹注虧冊(cè)俯會(huì)逮計(jì)劇師嬌應(yīng)潑當(dāng)交保忘持淹職哄業(yè)畏懷氧疑聽(tīng)?wèi)B(tài)違度員，春充備分漠考莖慮欠可墊能咸存尸在獎(jiǎng)導(dǎo)迷致蔽財(cái)丙務(wù)偶報(bào)朗表雷發(fā)類(lèi)生遍重雖大患錯(cuò)禾報(bào)技的啄情作形栗。職塑業(yè)雀懷沉疑足態(tài)庫(kù)度奧是街指種注束冊(cè)清會(huì)慨計(jì)稅師切以幣質(zhì)搞疑呆的棉思漿維起方史式辭評(píng)夕價(jià)承所衡獲祖取萍審肢計(jì)短證逝據(jù)幫的低有井效羅性宿，掌并屈對(duì)凡相恐互苦矛謎盾盜的僵審壩計(jì)荒證引據(jù)配，嫌以睜及齡引阻起牌對(duì)道文竊件碎記豆錄毀或這管紛理盛層桃和珍治丸理榜層踐提咬供街的荒信療息吵的春可求靠扶性勁產(chǎn)策生轟懷愿疑晶的薄審需計(jì)瞎證棍據(jù)堵保熄持角警倚覺(jué)艱。合娃理閣?？葑C由雅于脊審弟計(jì)寫(xiě)中昆存朗在館的漫固餅有厲限趨制永影測(cè)響鐵注麥冊(cè)張會(huì)貝計(jì)申師震發(fā)允現(xiàn)琴重層大收錯(cuò)押報(bào)頓的菌能抹力業(yè)，轉(zhuǎn)注雞冊(cè)豪會(huì)稼計(jì)結(jié)師抓不嘉能快對(duì)詠財(cái)姐務(wù)投報(bào)辜表挺整拒體電不摘存棍在寶重顆大稱(chēng)錯(cuò)瓣報(bào)拔獲解取傻絕閥對(duì)儀保垃證科。趙導(dǎo)熟致獨(dú)固案有到限浸制烈的違因邪素鏈主晝要拔包檢括蔑：慢選鐵擇蓄性各測(cè)傾試?yán)逊綊伔◥灥幕钸\(yùn)閉用超；虛內(nèi)號(hào)部屯控憐制今的撓固豎有騰局該限隙性享；模大架多紹數(shù)棚審倒計(jì)睡證聯(lián)據(jù)雕是概說(shuō)賄服榨性葉而的非泛結(jié)尤論齒性哄的揭；言為延形經(jīng)成若審痰計(jì)料意換見(jiàn)耕而晴實(shí)令施牧的電審孟計(jì)況工古作誦涉蘿及忍大著量道判辣斷壟；逃某嬌些攏特偽殊椒性才質(zhì)浴的樸交飛易白和躁事擴(kuò)項(xiàng)嚇可勒能稻影速響宵審惠計(jì)壞證認(rèn)據(jù)目的掀說(shuō)租服棵力羊。審班計(jì)速工州作坊不乓能迫對(duì)炸財(cái)傍務(wù)帽報(bào)汁表險(xiǎn)整花體杏不佛存晶在詢(xún)重仆大乓錯(cuò)烘報(bào)開(kāi)提常供敬擔(dān)史保捏。審件計(jì)絞意棚見(jiàn)食不秧是頓對(duì)缺被糞審染計(jì)幅單包位才未草來(lái)舒生出存緒能爛力和或貢管?chē)韷褜语@經(jīng)案營(yíng)魚(yú)效跟率門(mén)、議效許果鐮提非供纏的航保降證燈。在繳財(cái)寨務(wù)測(cè)報(bào)要表姐審冬計(jì)能中灘，治有嫩關(guān)紅管楊理負(fù)層?jì)饘?duì)攀財(cái)城務(wù)壘報(bào)寬表拍責(zé)匠任渡的獸陳矮述賭中饞不廁恰集當(dāng)航的窩是絲式（檢）混。A敘.蘆選英擇守和夫運(yùn)問(wèn)用貞恰袖當(dāng)瀉的爺會(huì)愚計(jì)倍政寫(xiě)策B古.暢保濕證旦財(cái)曉務(wù)黃報(bào)常表眼不南存題在換重?zé)┐篁滃e(cuò)蛋報(bào)面以爭(zhēng)減千輕倉(cāng)注婦冊(cè)拾會(huì)封計(jì)負(fù)師浪的步責(zé)布任C意.聾根斃據(jù)巾企塌業(yè)瞞的粱具瞇體沖情草況萌，背作起出橡合如理滾的幣會(huì)腦計(jì)輝估礦計(jì)D擔(dān).具選矮擇彩適翠用鼓的踏會(huì)殖計(jì)拾準(zhǔn)俱則壁和踐相隸關(guān)袋會(huì)日計(jì)尺制友度以脂下穩(wěn)說(shuō)搭法禿中助正炸確廟的朵有以（良）搜。A僅.遣審雨計(jì)近目捐標(biāo)照包扛括萍財(cái)母務(wù)感報(bào)薄表愉審憲計(jì)撐目醒標(biāo)南以濃及禽與策各鴿類(lèi)持交各易心、秋賬謊戶(hù)龍余正額海、閥列搜報(bào)耗相戀關(guān)復(fù)的躺審?fù)?jì)災(zāi)目袋標(biāo)匹兩婦個(gè)出層權(quán)次B盼.滋財(cái)哪務(wù)豎報(bào)雹表姿審票計(jì)尾能案夠兆提爸高蠅財(cái)泊務(wù)逗報(bào)趨表謹(jǐn)?shù)拈喛烧バ懦鲑?lài)密程頭度C更.蝴在害財(cái)?shù)魟?wù)槽報(bào)父表組審斜計(jì)分中智，雙被趴審堤計(jì)焰單蜘位為管迷理酬層農(nóng)和鋪治新理銀層尤與賞注駐冊(cè)為會(huì)圾計(jì)蠻師救承香擔(dān)樂(lè)著易不儀同嬸的南責(zé)筒任索，標(biāo)不齒能因相基互逼混童淆膀和勾替竟代D凍.赤審頃計(jì)虜目四標(biāo)欺界騰定愁了杰注陡冊(cè)羨會(huì)澡計(jì)述師席的湖責(zé)擴(kuò)任勇范漏圍瞎，期決描定削了據(jù)注聲冊(cè)廟會(huì)夢(mèng)計(jì)挖師芽如混何碗發(fā)正表街審牙計(jì)輪意缺見(jiàn)第朋二第節(jié)帆管色理因?qū)又菊J(rèn)姻定險(xiǎn)與悠審含計(jì)喉具昆體迎目肥標(biāo)審險(xiǎn)計(jì)起具陷體關(guān)目科標(biāo)警是吵審饅計(jì)柱總更目得標(biāo)卻的慮進(jìn)蕩一猾步速具障體挽化濾，墊它投包膊括茂一猜般路審北計(jì)迎目廚標(biāo)召和鳳項(xiàng)吼目沿審您計(jì)氣目偏標(biāo)傲。鎖一難般擱審撥計(jì)瓦目予標(biāo)米是釋進(jìn)余行公所俊有隸項(xiàng)鈴目搏審轎計(jì)腿均囑必疾須包達(dá)健到時(shí)的凳目妨標(biāo)誕；您項(xiàng)要目奧審沿計(jì)壁目表標(biāo)很是驕按貓每久個(gè)朝項(xiàng)杏目喘分哲別怕確件定淡的盆目耐標(biāo)糞。一濱般古地毅，污審抓計(jì)啦具票體往目蒜標(biāo)忠必喉須蠶根息據(jù)泄被破審津計(jì)篇單熄位杠管誦理時(shí)層嗎認(rèn)茫定線和眾審綱計(jì)汁總定目牙標(biāo)礎(chǔ)來(lái)艦確料定盼。一別、畜管如理橡層漏認(rèn)閉定管陽(yáng)理盞層優(yōu)認(rèn)暗定梅是股指姓管紐奉理櫻層爽對(duì)地財(cái)共務(wù)咸報(bào)六表捉組屠成段要快素書(shū)的辮確稠認(rèn)慨、撿計(jì)天量忽、爐列詞報(bào)優(yōu)作拴出精的折明策確救或磚隱繭含哀的寬表串達(dá)怒。審詠計(jì)開(kāi)目榮標(biāo)瞎與芳被銀審樂(lè)計(jì)姜單美位繩管皂理兆層追認(rèn)揪定醒密嚷切自相致關(guān)乒，踩因集為霜注冤冊(cè)車(chē)會(huì)訂計(jì)告師律的很基煤本索職動(dòng)責(zé)爪就尚在瞧于獨(dú)確顫定切被旺審戲計(jì)沙單盆位洞管都理貼層盼對(duì)座其笨會(huì)冒計(jì)遣報(bào)匆表朋的揪認(rèn)印定蔥是耍否憑有腎理承由溜。管芒理析當(dāng)咐局詠在創(chuàng)會(huì)暑計(jì)洋報(bào)金表斯上奔的驅(qū)認(rèn)斃定杰，集有欲些陷是艦明慰示悉性園的壟，壯有胃些剪是膝暗雁示韻性蔬的叼。修盟訂蛛的抬國(guó)子際過(guò)審館計(jì)華準(zhǔn)粱則注的綢內(nèi)譯容對(duì)野所喬審?fù)?huì)然計(jì)炮期壇間鬼的驢各木類(lèi)杏交暖易薄或胸事葉項(xiàng)郵運(yùn)匙用泰的嗚認(rèn)屋定主：箭發(fā)運(yùn)生紹、抽完萌整圖性睡、幟準(zhǔn)生確根性醬、奏截蠶止對(duì)爹期咱末駁賬為戶(hù)沃余晉額咱運(yùn)幼用醒的要認(rèn)堅(jiān)定陷：工存旗在唱、炊權(quán)穴利弦和影義友務(wù)只、蜓完罷整濱性嫌、茫計(jì)軍價(jià)透和緒分紡攤對(duì)杜表響達(dá)日與誓披千露球運(yùn)夢(mèng)用渾的片認(rèn)廚定梅：疼發(fā)漠生鑄及拴權(quán)嚴(yán)利職、蹈完盤(pán)整久性身、礦分盤(pán)類(lèi)豪和防可然理揀解徹性為、迷準(zhǔn)僑確止性泉和動(dòng)計(jì)碎價(jià)我宅國(guó)甜與斤各顧類(lèi)夕交緞易符和絕事挖項(xiàng)釋相竿關(guān)鄭的疏認(rèn)輝定發(fā)帳生成：壯記籠錄食的眼交苗易拳和碌事氣項(xiàng)勒已酷發(fā)佛生宏，辮且囑與豆被翠審蘇計(jì)單姨位降有軟關(guān)怕；完恨整挽性漏：逗所渠有娘應(yīng)原當(dāng)晝記自錄點(diǎn)的熔交厭易夢(mèng)和茄事喬項(xiàng)鴿均忠已示記筒錄刃；準(zhǔn)間確巧性愚：屋與弟交腸易紙和煮事鑼項(xiàng)奴有便關(guān)炒的饒金兄額穿及芹其時(shí)他盯數(shù)蔽據(jù)已柏恰躬當(dāng)饞記尺錄蔽；截徒止臣：縫交談易飼和徐事霉項(xiàng)窗已汗記段錄幕于淺正遞確城的貢會(huì)歉計(jì)申期顆間神；分絡(luò)類(lèi)戶(hù)：趴交繞易葉和妨事恰項(xiàng)伸已譜記愉錄腸于本恰叛當(dāng)車(chē)的耍賬縫戶(hù)扭。與茅期疲末倍賬壇戶(hù)籍余膜額強(qiáng)相海關(guān)碌的罷認(rèn)靠定存但在節(jié)：牲記卡錄徐的乘資聲產(chǎn)繳、太負(fù)教債匠和支所系有鼠者鈴權(quán)革益近是吧存培在器的糖；權(quán)精利技和覺(jué)義淚務(wù)景：艷記倉(cāng)錄擴(kuò)的統(tǒng)資聰產(chǎn)雜由第被氧審腔計(jì)所單疲位丑擁皮有多或勿控甚制尿，扎記丙錄癢的境負(fù)完債昆是葡被賊審背計(jì)豆單肯位馬應(yīng)嫂當(dāng)槳履黑行統(tǒng)的摟償劑還貌義睜務(wù)太；完板整微性像：鞏所還有帖應(yīng)術(shù)當(dāng)竹記角錄擠的成資斃產(chǎn)貸、象負(fù)恰債羽和灰所竄有黑者釣權(quán)景益鉆均慘已票記盈錄荷；計(jì)農(nóng)價(jià)班和涌分豆攤掏：曬資涌產(chǎn)背、女負(fù)羨債婦和桿所膏有驚者螞權(quán)靠益弦以仰恰艷當(dāng)也的狀金烤額奏包篇括疲在肯財(cái)裝務(wù)姑報(bào)細(xì)表南中酷，烘與插之鴉相伸關(guān)仔的卻計(jì)嶼價(jià)瘋或席分膏攤勺調(diào)岡整良已誕恰伸當(dāng)閃記默錄蛇。與擁列緣瑞報(bào)糊相僅關(guān)伍的脂認(rèn)頓定發(fā)楚生惹以艱及進(jìn)權(quán)盤(pán)利咸和打義金務(wù)社：吐披頸露繡的晉交筆易委、劑事翼項(xiàng)呆和迅其淚他細(xì)情久況棕已懂發(fā)斧生述且匆與縮慧被安審葬計(jì)寺單眼位置有券關(guān)揭；完闖整蛇性虧：蓋所纏有常應(yīng)躬當(dāng)?shù)装依〒煸诰秘?cái)聲務(wù)尾報(bào)駐表蔑中銀的紹披傍露鵲均孝已蹄包孔括森；分首類(lèi)至和夜可畫(huà)理場(chǎng)解鍛性步：素財(cái)醫(yī)務(wù)嗚信蹲息狡已柳被做恰塑當(dāng)賢地瓦列閱報(bào)揪和得描銀述濱，慶且畏披財(cái)露熄內(nèi)寒容淘表廁述沖清眼楚襲；準(zhǔn)賺確歇性頭和糕計(jì)院價(jià)慰：結(jié)財(cái)塊務(wù)清信脖息仆與系其借他翁信獻(xiàn)息略已蚊公冠允眼披污露啦，凡且怠金竄額虹恰奪當(dāng)伯。注誕冊(cè)崖會(huì)翁計(jì)哭師填在飯審淺計(jì)前“敬應(yīng)珍付體賬歐款雖”漫余挪額朋時(shí)努，殖下圖列晴屬班于袖管夜理起層岔明趣示堂性琴認(rèn)馬定休的療是泛（漢）倘。A挖.朱存充在B辜.丟完莖整座性C扒.刪權(quán)匠利堪和啊義巴務(wù)D承.理分尿類(lèi)道與窩可小理疼解峰性注摧冊(cè)茶會(huì)禽計(jì)拘師愿在悔審嗓查音銷(xiāo)備售牛部課門(mén)瞇的分銷(xiāo)報(bào)貨妥合段同仿時(shí)弦，商發(fā)攜現(xiàn)五與裝A族公泥司合有查一槐筆悄1伶0荷0語(yǔ)萬(wàn)謙元咳銷(xiāo)燦售貌未姻入篩賬判，伶通宴過(guò)確函檔證濤A管公織司拴，估檢據(jù)查姑該憤筆莖銷(xiāo)查貨犯記稻錄美，嘆證鏟實(shí)寶A傳公耍司暑實(shí)殼際住已剩購(gòu)香貨艇且塊欠騎款補(bǔ)1銅0捧0蛾萬(wàn)向元帥。去那擋么亦，智注雕冊(cè)斜會(huì)媽計(jì)莊師極首居先串認(rèn)付為惜管閥理嬸層謝對(duì)富主券營(yíng)權(quán)業(yè)暑務(wù)酬收撈入抵賬愉戶(hù)毒的缺（抖）段認(rèn)享定銀存伐在南問(wèn)證題井。A湯.李發(fā)譜生B特.歲完養(yǎng)整房誠(chéng)性C今.泊準(zhǔn)越確御性D般.治計(jì)青價(jià)犁和饞分捷攤在際被原審區(qū)計(jì)佳單麗位題發(fā)軟生甲的坑下補(bǔ)列局事慚項(xiàng)柿中吳，光違俘反習(xí)管象理堅(jiān)層督對(duì)鍛所鋼屬耳項(xiàng)爸目陷的號(hào)“泰計(jì)植價(jià)鳥(niǎo)和喊分源攤蝴”北認(rèn)詳定垃的奧是溝（歐）原。A竭.把將陷經(jīng)敲營(yíng)昆租熄賃脈的具固涼定煩資封產(chǎn)槍原搞值屋8模0較萬(wàn)淹元銜計(jì)酬入書(shū)固蠻定增資滔產(chǎn)們賬饒戶(hù)猶中B格.建將叼應(yīng)緣瑞付竄天元成究公勞司欄的洪款賺項(xiàng)很2袋8暖0松萬(wàn)炊元綠計(jì)澇入勤甲欣公跳司狐名構(gòu)下C睬.趟未特將擠向?qū)O外叼單河位敵拆淚借李的種1羅2殖0吧萬(wàn)跌元掙款竄項(xiàng)率列轉(zhuǎn)入全所彎屬叼項(xiàng)撇目犯中D藏.切將殖應(yīng)見(jiàn)收餃賬釣款乏4京2夜0鏟萬(wàn)罰元出記靜為粉3祥6窗0候萬(wàn)瓣元甲峰公蛾司確將椅2姨0聽(tīng)0溜8住年再度始的澇主乒?fàn)I碎業(yè)慌務(wù)形收偷入軟列主入帳2崇0更0蔽9收年慕度挽的劫財(cái)貴務(wù)允報(bào)奮表譽(yù)，貌則數(shù)針蕉對(duì)噸2套0艱0搬8摔年蓋度痰財(cái)饑務(wù)糟報(bào)功表泛存葉在端錯(cuò)悼誤努的豬認(rèn)轉(zhuǎn)定誤是性（池）壩。A栽.擺存暈在B互.錯(cuò)發(fā)脖生C轉(zhuǎn).召準(zhǔn)欣確將性D賀.施完獸整朱性具曾體濤審差計(jì)害目脈標(biāo)拜是夾注河冊(cè)倡會(huì)亭計(jì)傷師茅根抖據(jù)忘被巴審腐計(jì)翅單京位鏟管透理開(kāi)層瓦對(duì)責(zé)財(cái)杏務(wù)粉報(bào)仇表凈的柄認(rèn)境定蓬推呢論完得腹出都的杜，抱具承體螞審月計(jì)日目賄標(biāo)液一昂般窮包鞏括膜（四）貫。A城.乳總壓體休合培理釣性媽與倍其麻他芝審現(xiàn)計(jì)羊目君標(biāo)B簡(jiǎn).蒜與芳各哀類(lèi)晉交歪易仔和彼事弟項(xiàng)撫相剖關(guān)港的附審劇計(jì)鞋目爺標(biāo)C耀.墾與胳期偉末拔賬聲戶(hù)針余渾額困相押關(guān)舊的線審界計(jì)票目穩(wěn)標(biāo)D役.馳與塌列索報(bào)沾相惱關(guān)揉的邊審拾計(jì)勁目軟標(biāo)具幅體彼審愛(ài)計(jì)窄目分標(biāo)（椅由壩認(rèn)堡定宗推命導(dǎo)東而委來(lái)嫩）與飯各鑒類(lèi)助交退易沒(méi)和押事脖項(xiàng)己相晶關(guān)腎的董審暗計(jì)麥目謀標(biāo)由哥發(fā)獅生碼認(rèn)恐定礙推甩導(dǎo)謎的競(jìng)審魄計(jì)春目汗標(biāo)暖是邪確炊認(rèn)邊已渠記餡錄條的桶交籠易奶是懼真跟實(shí)淘的嫂；由渡完狼整柴性脖認(rèn)歪定棕推屈導(dǎo)沸的唯審檢計(jì)善目店標(biāo)掉是椅確碰認(rèn)噴已夢(mèng)發(fā)姑生永的甜交者易噸確暮實(shí)賠已范經(jīng)卷記獵錄厚；由稻準(zhǔn)僚確勇性淋認(rèn)揉定順推惱導(dǎo)才的利審掙計(jì)腫目幣標(biāo)忍是奪確漂認(rèn)帶已濤記萍錄遠(yuǎn)的甲交精易柿是煉按椅正逐確想金車(chē)額喬反論映慈的給；由結(jié)截獎(jiǎng)止鈔認(rèn)擾定過(guò)推昂導(dǎo)荷的訴審?fù)?jì)略目馬標(biāo)跑是飯確邀認(rèn)補(bǔ)接頭近勿于港資砌產(chǎn)斜負(fù)壟債頌表幼日火的輕交使易陜記價(jià)錄育于辯恰享當(dāng)航的貿(mào)期啊間擇；由害分涂類(lèi)垃認(rèn)剝定種推復(fù)導(dǎo)牲的霜審刑計(jì)孝目雹標(biāo)紀(jì)是維確更認(rèn)劑被懲審百計(jì)興單充位短記講錄確的銳交螞易辮經(jīng)掠過(guò)戒適燦當(dāng)主分淹類(lèi)益。與協(xié)期差末寺賬漁戶(hù)季余腐額蔑相稈關(guān)禍的夕審蒙計(jì)岡目遺標(biāo)由往存觀在掠認(rèn)底定境推死導(dǎo)胖的毛審瓣計(jì)跑目客標(biāo)肌是幕確繳認(rèn)剩已錫記料錄度的齊金仇額水確填實(shí)林存梨在隸；由美權(quán)碗利薯和蹄義材務(wù)帶認(rèn)翻定情推食導(dǎo)藍(lán)的泥審稿計(jì)秀目皇標(biāo)膨是塔確錯(cuò)認(rèn)寬資燦產(chǎn)雀歸麻屬存于扭被臨審錘計(jì)堂單來(lái)位句，仙負(fù)萌債響屬帥于虛被豆審鎮(zhèn)計(jì)德單吐位雄的拿義指務(wù)壟；由塑完慮整撈性拐認(rèn)唐定爽推包導(dǎo)李的挪審?fù)扔?jì)券目暖標(biāo)律是坦確晨認(rèn)泡已駕存銹在裝的替金膏額挪均柏已胃記通錄齡；由乎計(jì)旁?xún)r(jià)提和截分退攤紙認(rèn)紅定像推忠導(dǎo)產(chǎn)的映審瞎計(jì)棄目珍標(biāo)毫是腔確毒認(rèn)羨資披產(chǎn)津、傘負(fù)鎮(zhèn)債蓮和添所景有畝者仇權(quán)鄉(xiāng)豐益乒以犯恰葬當(dāng)家的撇金燦額罪包六括攻在螞財(cái)股務(wù)君報(bào)啄表刻中伐，榴與浮之瓦相翻關(guān)按的種計(jì)扎價(jià)獨(dú)或丘分介攤誓調(diào)薯整而已巧恰不當(dāng)圣記條錄龜。與若列土報(bào)勁相禮關(guān)福的吃審員計(jì)葡目溝標(biāo)發(fā)感生末及護(hù)權(quán)鑄利羞和慢義紐奉務(wù)完雀整顛性分昏類(lèi)尼和眾可恐理約解煙性準(zhǔn)湊確配性軌和女計(jì)鐮價(jià)注銳冊(cè)望會(huì)梳計(jì)億師臘在乳審奴查敗應(yīng)喪收方賬著款慕時(shí)四，豬發(fā)脫現(xiàn)國(guó)賬態(tài)上休某頑筆膀記口錄顫“勇借劑：落應(yīng)唉收臣賬朝款免—哀—楚A讓公如司娃1巨0辰0弊，唇貸溜：菊營(yíng)倦業(yè)花收跌入僻1我0憐0螞”袋，夢(mèng)通支過(guò)荷函木證之A找公今司策，羊檢改查蘆該抖筆亂銷(xiāo)英貨用記艇錄安證戀實(shí)第，洗A盛公香司經(jīng)實(shí)窯際亂欠鄙款紛5蔥0陣萬(wàn)套元當(dāng)。物那芒么沸，生注郵冊(cè)端會(huì)惰計(jì)叢師瞧首胖先赤認(rèn)憶為健管嶺理捷層垮對(duì)牢主存營(yíng)籃業(yè)斯務(wù)候收梳入縮慧賬叉戶(hù)纖的原（猾）揭認(rèn)此定溪存役在倘問(wèn)辱題伐。A拴.喬發(fā)萍生B聽(tīng).橡準(zhǔn)肺確寺性C紙.席完饞整己性D胞.撇權(quán)毅利滿和行義倦務(wù)在顛注辭冊(cè)懼會(huì)尾計(jì)剛師強(qiáng)所信關(guān)眠心哀的蛛下盆列頁(yè)各余種懲問(wèn)灑題血中隨，抖能劇夠飼實(shí)耐現(xiàn)交截劑止領(lǐng)目虹標(biāo)旬的煉是新（呀）雕。A葛.籮應(yīng)叨收沃賬須款撒是延否弄已數(shù)經(jīng)璃按啊照絡(luò)規(guī)踏定而計(jì)布提允壞春賬晝準(zhǔn)項(xiàng)備B蝦.虛年更后澆開(kāi)腰出悼的遭支矮票戶(hù)是暮否嬌未師計(jì)炮入出報(bào)壞告祖期膛報(bào)寄表斧中C辱.送存梢貨溝的物跌傅價(jià)皂?yè)p照失訓(xùn)是柏否詠已塵抵拾減D文.雷固址定胖資影產(chǎn)始是比否勞有赤用購(gòu)作道抵眨押職的在角注材冊(cè)外會(huì)