審計業(yè)務約定書(中英文)

1、審 計 業(yè) 務 約 定 書audit engagement letter（2007）康正審字第 號our ref: (2007) kangzheng shen no. 委托單位:受托單位:廣州萬隆康正會計師事務所有限公司client:practitioner:guangzhou wanlong kangzhengcertified public accountants limited地址:地址: 廣東省廣州市新港西路135號中大科技綜合樓6樓607address:address: room 607, 6/f, science & technologybuilding, west gate, z

2、hongshan university no. 135 west xingang road guangzhou, guangdong, china電話 (tel):(86- ) 電話 (tel):(86-20)84112699傳真(fax):(86- ) 傳真(fax):(86-20)84113530茲由 貴公司”）委托廣州萬隆康正會計師事務所有限公司（以下簡稱“本所”）所對其2006年度財務報表進行審計。經(jīng)雙方協(xié)商，達成以下約定： (referred hereinafter as the company”) requests guangzhou wanlong kangzheng certi

3、fied public accountants limited (referred hereinafter as we) to perform the audit on the financial statements for the year ended 31 december 2006. details of the engagement are as followed:一、業(yè)務范圍與審計目標a.scope and audit objectives 1、本所接受委托，對貴公司按照企業(yè)會計制度編制的2006年12月31日的資產(chǎn)負債表、2006年度的利潤表、現(xiàn)金流量表和財務指標補充資料表以及財

4、務報表附注（以下統(tǒng)稱財務報表）進行審計。1.according to the terms of engagement, we will audit the balance sheet at of 31 december 2006, the income statement, the cash flow statement, the supplemental statement of financial ratios and notes to the financial statements for the year ended 31 december 2006, (referred herei

5、nafter as the financial statements”) of the company which are prepared in accordance with . 2、本所將依據(jù)審計準則，通過執(zhí)行審計工作，對財務報表的下列方面發(fā)表審計意見：(1)財務報表是否按照企業(yè)會計制度的規(guī)定編制；(2)財務報表是否在所有重大方面公允反映貴公司的財務狀況、經(jīng)營結果和現(xiàn)金流量。2.we will perform our audit to the financial statements in accordance with the audit standards and issue our

6、 opinion to the following aspects:(1)whether the financial statements were prepared in accordance with ;(2)whether the financial statements reflect a true and fair view of the companys financial position, operating results and cash flow in all material aspects.二、貴公司的責任與義務b.the companys duties and ob

7、ligations(一)貴公司的責任1、根據(jù)中華人民共和國會計法及企業(yè)財務會計報告條例，貴公司及貴公司負責人有責任保證會計資料的真實性和完整性。因此，貴公司管理層有責任妥善保存和提供會計記錄（包括但不限于會計憑證、會計帳薄以及其他會計資料），這些記錄必須真實、完整地反映貴公司的財務狀況、經(jīng)營成果和現(xiàn)金流量。2、按照企業(yè)會計制度的規(guī)定編制財務報表是貴公司管理層的責任，這種責任包括：（1）設計、實施和維護與財務報表編制相關的內(nèi)部控制，以使財務報表不存在由于舞弊或錯誤而導致的重大錯報；（2）選擇和運用恰當?shù)臅嬚?；?）作出合理的會計估計。(i)the companys duties1.accor

8、ding to and , the company and the companys management are responsible for the authenticity and integrality of the accounting records. therefore, the companys management is responsible for properly maintaining the accounting records and providing us those financial information (but not limited to acc

9、ounting vouchers, books and records and other accounting information). such records should reflect a true and fair view of the companys financial position, operating result and cash flow.2.it is the companys management responsibilities to prepare the financial statements in accordance with . such re

10、sponsibilities also include, (1) the design, establishment and maintenance of a proper internal-control system that to avoid the financial statements contain material misstatements because of frauds or mistakes; (2) to decide and to use appropriate accounting policies; (3) to make reasonable account

11、ing estimates. (二)貴公司的義務1、及時為本所的審計工作提供所需的全部會計資料和其他有關資料（在2007年x月xx日之前提供審計所需的全部資料），并保證所提供資料的真實性和完整性。2、確保本所不受限制地接觸任何與審計有關的記錄、文件和所需的其他信息。3、貴公司管理層對其作出的與審計有關的聲明予以書面確認。4、為本所派出的有關工作人員提供必要的工作條件和協(xié)助，主要事項將由本所于外勤工作開始前提供清單。5、按本約定書的約定及時足額向本所支付審計費用以及其他相關費用（如交通、食宿、通訊以及其他代墊費用等）。(ii)the companys obligations 1.make ava

12、ilable to us all the financial information and other related information on a timely basis (all the information should be provided by dd mmmm 2007), and ensure the authenticity and integrality of such information.2.ensure that we can access any necessary records, documents and other information rela

13、ted to our audit without any limitation3.the companys management should have all their representation relating to our audit in written.4.provide necessary working conditions and assistance to our staff. our requests will be provided to you before the commencement of out audit.5.the company agrees to

14、 pay the agreed audit fee and other related expenses in accordance with the terms of engagement (such as traffic, accommodation, telecommunication and other expenses paid on behalf of the company).三、本所的責任和義務c.our duties and obligations(一)本所的責任1、本所的責任是在實施審計工作的基礎上對貴公司財務報表發(fā)表審計意見。本所按照中國注冊會計師審計準則（以下簡稱審計準

15、則）的規(guī)定進行審計。審計準則要求注冊會計師遵守職業(yè)道德規(guī)范，計劃和實施審計工作，以對財務報表是否不存在重大錯報獲取合理保證。2、審計工作涉及實施審計程序，以獲取有關財務報表金額和披露的審計證據(jù)。選擇的審計程序取決于本所的判斷，包括對由于舞弊或錯誤導致的財務報表重大錯報風險的評估。在進行風險評估時，本所考慮與財務報表編制相關的內(nèi)部控制，以設計恰當?shù)膶徲嫵绦?，但目的并非對?nèi)部控制的有效性發(fā)表意見。審計工作還包括評價管理層選用會計政策的恰當性和作出會計估計的合理性，以及評價財務報表的總體列報。3、本所需要合理計劃和實施審計工作，以使本所能夠獲取充分、適當?shù)膶徲嬜C據(jù)，為貴公司財務報表是否不存在重大錯報

16、獲取合理保證。4、本所有責任在審計報告中指明所發(fā)現(xiàn)的貴公司在重大方面沒有遵循企業(yè)會計制度編制財務報表且未按本所的建議進行調(diào)整的事項。5、由于測試的性質(zhì)和審計的其他固有限制，以及內(nèi)部控制的固有局限性，不可避免的存在著某些重大錯報在審計后可能仍然未被本所發(fā)現(xiàn)的風險。6、在審計過程中，本所若發(fā)現(xiàn)貴公司內(nèi)部控制存在本所認為的重要缺陷，可以向貴公司提交管理建議書。但本所在管理建議書中提出的各項事項，并不代表已全面說明所有可能存在的缺陷或已提出所有的可行的改善建議。貴公司在實施本所提出的改善建議前應全面評估其影響。未經(jīng)本所書面許可，貴公司不得向任何第三方提供本所出具的管理建議書。7、本所的審計責任不能減輕

17、貴公司及貴公司管理層的責任。(i)our duties1.our duties are to express our opinions to the companys financial statements. we will perform our audit based on the auditing standards of peoples republic of china (referred hereinafter as the “prc auditing standards”). the prc auditing standards require us to follow the

18、 professional ethics requirements, to plan and to perform our audit, so as to obtain the necessary assurance that the financial statements are free of material misstatement.2.our audit comprises of performance of our audit procedures so as to obtain audit evidence in relation to the amounts on the f

19、inancial statements and the related disclosures. we shall select the necessary audit procedures using our professional judgments. the audit procedures include the evaluation of the material misstatements resulted from fraud and other mistakes. when we are evaluating the inherent audit risks, we also

20、 consider internal controls relating to the compilation of financial statements, in order to decide the appropriate audit procedures. the purpose of this evaluation is not to provide any opinion to the effectiveness of the internal controls. the audit procedures also include the evaluation on approp

21、riateness of the adoption of the accounting policies, reasonability of accounting estimates and the evaluation of the overall financial statements presentation which are decided by the companys management.3.we need to perform a reasonable audit plan and carry out our audit works which ensure us to o

22、btain sufficient and appropriate audit evidence to have the assurance for the companys financial statements do not contain any material misstatement.4.we have the responsibility to state in the auditors report for any companys activities that do not follow the where the company do not adjust their f

23、inancial statements in accordance with our suggestions.5.because of the nature and the inherent limitation of our audit tests and the inherent limitation of the internal controls, the risk of the probabilities of the existence of material misstatement after our audit still exists.6.during our audit,

24、 if any material weakness in the internal control is noted, we might provide management suggestion letter to the company. in our management suggestion letter, it does not provide all probable weaknesses in the internal control or all possible remedies to the weaknesses found. the company should eval

25、uate the effectiveness before implementing our suggested remedies. the company cannot disclose the management suggestion letter to any other parties without our written consent.7.our audit does not reduce the responsibilities of the company and the responsibilities of the management of the company.(

26、二)本所的義務1、按照約定時間完成審計工作，出具審計報告。2、除下列情況外，本所應當對執(zhí)行業(yè)務過程中知悉的貴公司信息予以保密：（1）取得貴公司的授權；（2）根據(jù)法律法規(guī)的規(guī)定，為法律訴訟準備文件或提供證據(jù)，以及向監(jiān)管機構報告發(fā)現(xiàn)的違反法規(guī)行為；（3）接受行業(yè)協(xié)會和監(jiān)管機構依法進行的質(zhì)量檢查；（4）監(jiān)管機構對本所進行行政處罰（包括監(jiān)管機構處罰前的調(diào)查、聽證）以及本所對此提起的行政復議。(ii)our obligations1.we shall complete our audit in accordance with the time table, issuing the auditors re

27、port. 2.the information obtained from the company during our audit will be kept confidential except for the following situations: (1) with the companys permission; (2) according to the law and legal regulations, the information will only be provided for the relation of the preparation of legal docum

28、ents or evidences and reported for any illegal actions to the related authorities; (3) for the purpose of quality control reviews carried by requests from our industry regulators or other regulatory authorities; (4) for the prosecution from regulatory authorities (including investigation and hearing

29、 of witnesses before the conclusion) and our appeal for the prosecution.四、審計收費d.audit fee1、本次審計服務的收費是以本所進行審計工作時所負的責任程度、各級別工作人員的專業(yè)知識及所需投入的時間而定的。本所預計本次審計服務的費用總額為人民幣（大寫） xxxxxx元（rmbxxxxxx）。此外，按照本所的工作慣例及本約定書所述，審計費用并不包括11%的稅金及附加費用（包括上交給稅務局的營業(yè)稅及附加、所得稅、上交給中國注冊會計師協(xié)會的會費及審計服務保險費），亦不包括有關的人員的差旅費、住宿費、香港員工出差補貼、加班

30、餐費補貼、國際長途電話費、影印費、快遞費等費用。稅金及費用應由貴公司負擔。2、貴公司應于本約定書簽署之日支付50%的審計費用，剩余款項于本所完成了審計報告草稿之日付清。3、如果由于無法預見的原因，致使本所從事本約定書所涉及的審計服務實際耗費時間較本約定書簽訂時預計耗費的時間有明顯的增加或減少時，貴公司與本所應通過協(xié)商，相應調(diào)整本約定書“審計收費”第1項下所述的審計費用。4、如果由于無法預見的原因，致使本所人員抵達貴公司的工作現(xiàn)場后，本約定書所涉及的審計服務不再進行，貴公司不得要求退還預付的審計費用；如上述情況發(fā)生于本所人員完成現(xiàn)場審計工作，并離開貴公司的工作現(xiàn)場之后，貴公司應另行向本所支付本次

31、審計費用50%的補償費，該補償費應于貴公司收到本所的收款通知之日起10日內(nèi)支付。1.our fees are computed on our responsibilities on this audit and the basis of the time spent on your affairs by the partners and our staff and on the levels of skill and responsibility involved. the anticipated fee of this audit is rmbxxxxxx. according to the

32、 usual practice, the audit fee do not include totally 11% prc taxes and fee (i.e. business tax and income tax to tax authorities, the levies to chinese institute of cpa, and the insurance of audit service), neither include any out-of-pocket expenses such as traveling expenses, accommodation expenses

33、, away from home allowance for hk staff, overtime meal allowance, idd call charges, photocopying charges, postage & courier charges, printing charges, etc. which are necessarily to be incurred when the practitioner carry out the service. these taxes and out-of pocket expenses will be borne by the co

34、mpany. 50% of the audit fee should be paid on the same day when this engagement letter is signed. the remaining balance should be paid when the drafted auditors report is provided.3.unexpected circumstances may arise which result in the actual time we spend on this engagement is significantly longer

35、 or shorter than our original budget. the company and we should negotiate on the audit fee described under the clause 1 in the section of audit fee and the audit fee should be adjusted accordingly. 4.unexpected circumstances may arise after the commencement of our fieldwork resulted in termination o

36、f our audit, the company cannot request the refund for the prepayment of the audit fee. if the termination happens after the finish of our fieldwork and we have returned from the companys office, the company should pay another 50% of the audit fee to us for compensation. this compensation should be

37、paid within 10 days when the company receive our debit note.五、審計報告和審計報告的使用e.auditors report and the usage of auditors report1、本所按照中國注冊會計師審計準則第1501號審計報告和中國注冊會計師審計準則第1502號非標準審計報告規(guī)定的格式和類型出具審計報告。2、本所向貴公司出具2006年度審計報告一式x份(含英文譯本x份)。3、貴公司在提交或?qū)ν夤紝徲媹蟾鏁r，不得修改或刪節(jié)本所出具的審計報告；不得修改或刪除重要的會計數(shù)據(jù)、重要的報表附注和所作的重要說明。1.we sha

38、ll issue our auditors opinion in accordance with the format and style described in the and .2.we shall provide the company with x copies of the auditors report of the financial statements for the year ended 2006 together with x copies of english translation version. 3.when the audited financial stat

39、ements are being presented or published, the company is not allowed to amend or delete any part of our auditors report or amend or delete any material accounting information, any significant notes to the financial statements and the related explanations in the financial statements.六、本約定書的有效期間f.avail

40、ability of this engagement本約定書自簽署之日起生效，并在雙方履行完畢本約定書約定的所有義務后終止。但其中第三（二）2、四、五、八、九、十項并不因本約定書終止而失效。this engagement will be valid from the day of signing till the day when both parties have completed their obligations listed in this engagement. however, clauses c(ii)2, d, e, h, i, j will still be enforce

41、able after the expiration of this engagement.七、約定事項的變更g.amendment to agreed terms如果出現(xiàn)不可預見的情況，影響審計工作如期完成，或需要提前出具審計報告時，本約定書雙方均可要求變更約定事項，但應及時通知對方，并由雙方協(xié)商解決。unexpected circumstances may arise resulted in delaying the issue of the auditors report or the auditors report is needed to be issued earlier than

42、the agreed date, either party can request to amend the agreed terms provided that both parties are informed in time. such amendments should be agreed on the basis of mutual negotiation.八、終止條款h.termination of the engagement1、如果根據(jù)本所的職業(yè)道德及其他有關專業(yè)職責、適用的法律、法規(guī)或其他任何法定的要求，本所認為已不適宜繼續(xù)為貴公司提供本約定書約定的審計服務時，本所可以采取向

43、貴公司提出合理通知的方式終止履行本約定書。2、在終止業(yè)務約定的情況下，本所有權就其于本約定書終止之日前對約定的審計服務項目所作的工作收取合理的審計費用。1.when we consider it would be inappropriate to continue to provide the audit to the company, according to our professional ethics and other related professional responsibilities, corresponding laws and regulations or other

44、requirements in laws and regulations, we can use any appropriate communication method to notify the company the termination of the engagement. 2.if the audit is terminated, we have the right to bill the company according to the proportion of works we have completed by the time of termination.九、違約責任i

45、.responsibilities of breaching the engagement本約定書雙方按照中華人民共和國合同法的規(guī)定承擔違約責任。this engagement letter requires both parties are obligated to the responsibilities stated in .十、適用法律和爭議解決j.appropriate laws and disputes resolution本約定書的所有方面均應適用中華人民共和國法律進行解釋并受其約束。因本約定書所引起的或與本約定書有關的任何糾紛或爭議（包括關于本約定書條款的存在、效力或終止，或無

46、效之后果），雙方友好協(xié)商解決。all aspects in this engagement letter should be explainable and enforceable by the laws of peoples republic of china. this engagement is carried out in where we are going to issue our auditors report. if any conflict or dispute is caused direct related to this engagement (including th

47、e existence of any term, availability and termination of this engagement or any impact of the termination), both parties submit to mutual negotiation.十一、雙方對其他有關事項的約定k.other terms本約定書一式兩份，簽約雙方各執(zhí)一份，具有同等法律效力。there are two copies of this engagement letter. each party pertains one copy and both copies ha

48、ve the equivalent legal rights. 委托單位:受托單位:廣州萬隆康正會計師事務所有限公司client:practitioner:guangzhou wanlong kangzhengcertified public accountants limited授權代表:authorizedperson:授權代表:authorizedperson:日期:date:日期:date: 蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕

49、袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄

50、蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈

51、羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃

52、螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇

53、蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁

54、袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈

55、蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂

56、羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄蒞襖羈蕆蟻螀羈膆蒄蚆羀艿蠆薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆蠆肅蒈薈羇肅膇莁袃肄芀薇蝿肅莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈螞蚈膈芀蒄羆膇莃蝕袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿裊衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆羋荿螇羅莀薄蚃羄肀