CA審計(jì)第二十六章

第二十六章審計(jì)報(bào)告第一節(jié)審計(jì)報(bào)告概述第二節(jié)審計(jì)意見(jiàn)的形成和審計(jì)報(bào)告的類(lèi)型第三節(jié)審計(jì)報(bào)告的基本內(nèi)容第四節(jié)非標(biāo)準(zhǔn)審計(jì)報(bào)告第五節(jié)比較數(shù)據(jù)第六節(jié)含有已審計(jì)財(cái)務(wù)報(bào)表的文件中的其他信息第一節(jié)審計(jì)報(bào)告概述一、審計(jì)報(bào)告的含義審計(jì)報(bào)告是指注冊(cè)會(huì)計(jì)師根據(jù)中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定，在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)被審計(jì)單位財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見(jiàn)的書(shū)面文件。1.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)按照中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則（以下簡(jiǎn)稱(chēng)審計(jì)準(zhǔn)則）的規(guī)定執(zhí)行審計(jì)工作。2.注冊(cè)會(huì)計(jì)師在實(shí)施審計(jì)工作的基礎(chǔ)上才能出具審計(jì)報(bào)告。3.注冊(cè)會(huì)計(jì)師通過(guò)對(duì)財(cái)務(wù)報(bào)表發(fā)表意見(jiàn)履行業(yè)務(wù)約定書(shū)約定的責(zé)任。4.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)以書(shū)面形式出具審計(jì)報(bào)告。

二、審計(jì)報(bào)告的作用注冊(cè)會(huì)計(jì)師簽發(fā)的審計(jì)報(bào)告，主要具有鑒證、保護(hù)和證明三方面的作用。第二節(jié)審計(jì)意見(jiàn)的形成和審計(jì)報(bào)告的類(lèi)型一、審計(jì)意見(jiàn)的形成注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)評(píng)價(jià)根據(jù)審計(jì)證據(jù)得出的結(jié)論，以作為對(duì)財(cái)務(wù)報(bào)表形成審計(jì)意見(jiàn)的基礎(chǔ)。注冊(cè)會(huì)計(jì)師對(duì)審計(jì)結(jié)論的評(píng)價(jià)貫穿于審計(jì)的全過(guò)程。二、評(píng)價(jià)財(cái)務(wù)報(bào)表的合法性1.選擇和運(yùn)用的會(huì)計(jì)政策是否符合適用的會(huì)計(jì)準(zhǔn)則和相關(guān)會(huì)計(jì)制度，并適合于被審計(jì)單位的具體情況。2.管理層作出的會(huì)計(jì)估計(jì)是否合理。3.財(cái)務(wù)報(bào)表反映的信息是否具有相關(guān)性、可靠性、可比性和可理解性。4.財(cái)務(wù)報(bào)表是否作出充分披露，使財(cái)務(wù)報(bào)表使用者能夠理解重大交易和事項(xiàng)對(duì)被審計(jì)單位財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量的影響。三、評(píng)價(jià)財(cái)務(wù)報(bào)表的公允性1.經(jīng)管理層調(diào)整后的財(cái)務(wù)報(bào)表，是否與注冊(cè)會(huì)計(jì)師對(duì)被審計(jì)單位及其環(huán)境的了解一致。2.財(cái)務(wù)報(bào)表的列報(bào)、結(jié)構(gòu)和內(nèi)容是否合理。企業(yè)會(huì)計(jì)準(zhǔn)則和相關(guān)會(huì)計(jì)制度中對(duì)財(cái)務(wù)報(bào)表的列報(bào)、結(jié)構(gòu)和內(nèi)容作了規(guī)定。3.財(cái)務(wù)報(bào)表是否真實(shí)地反映了交易和事項(xiàng)的經(jīng)濟(jì)實(shí)質(zhì)。四榆、招審齊計(jì)纖報(bào)澆告配的防確若類(lèi)景型審計(jì)報(bào)告標(biāo)準(zhǔn)審計(jì)報(bào)告非標(biāo)準(zhǔn)審計(jì)報(bào)告無(wú)法表示意見(jiàn)否定意見(jiàn)保留意見(jiàn)帶強(qiáng)調(diào)事項(xiàng)段的無(wú)保留意見(jiàn)無(wú)保留意見(jiàn)不附加說(shuō)明段、強(qiáng)調(diào)事項(xiàng)段或任何修飾性用語(yǔ)非無(wú)保留意見(jiàn)第逝三喇節(jié)希審究計(jì)撿報(bào)淚告跳的輪基訊本籠內(nèi)極容一撤、左審熔計(jì)姜報(bào)首告付的熔要喚素審新計(jì)奧報(bào)痰告糟應(yīng)我當(dāng)隊(duì)包島括錦下責(zé)列鳥(niǎo)要避素幣：（遵1循）濱標(biāo)突題嘉；斗（吼2父）染收迎件牙人扇；您（乎3兆）現(xiàn)引框言乓段翻；酒（串4垃）涼管抗理矛層礙對(duì)眾財(cái)續(xù)務(wù)促報(bào)詠表百的住責(zé)丘任鈴段妻；畝（電5俗）攜注歇冊(cè)區(qū)會(huì)芝計(jì)漲師終的乓責(zé)找任此段衰；腰（只6欠）膛審幅計(jì)洽意尤見(jiàn)瓶段妄；掀（姑7兇）稠注拜冊(cè)祝會(huì)沖計(jì)劣師超的恥簽召名淡和腰蓋束章央；改（扛8艙）鞏會(huì)袍計(jì)技師擊事慎務(wù)脖所活的雹名定稱(chēng)驢、會(huì)地柱址娃及晉蓋盛章冊(cè)；郊（平9毯）糠報(bào)恢告荷日哈期宋。二睬、鮮標(biāo)旬題審撤計(jì)順報(bào)齊告功的流標(biāo)條題芳應(yīng)拼當(dāng)壟統(tǒng)夏一宜規(guī)濱范史為川“權(quán)審肉計(jì)抵報(bào)繞告誘”廢。三匹、儀收路件融人審膽計(jì)悅報(bào)扒告緒的理收燦件優(yōu)人魂是笑指橫注券冊(cè)束會(huì)丈計(jì)旨師京按狹照檢業(yè)摩務(wù)混約故定被書(shū)灑的群要若求秋致且送謠審斑計(jì)是報(bào)眾告設(shè)的躲對(duì)綁象樂(lè)，旅一勝般顛是滴指增審紅計(jì)陡業(yè)賄務(wù)怕的邁委蝦托率人掏。兇審凍計(jì)株報(bào)承告顛應(yīng)顛當(dāng)錘載脹明默收寇件盜人岔的哭全挎稱(chēng)飼。四淹、灣引丟言昏段1梅.貧指毯出博構(gòu)虜成優(yōu)整夾套耳財(cái)禿務(wù)貓報(bào)身表愉的侄每打張恐財(cái)漲務(wù)報(bào)帖表聰?shù)姆€(wěn)名染稱(chēng)；2咸.廉提寫(xiě)及多財(cái)賢務(wù)林報(bào)突表附惜注；3存.補(bǔ)指岔明謝財(cái)需務(wù)騾報(bào)守表緊的日游期和酬涵達(dá)蓋霞的期窄間。五畝、崖管開(kāi)理位層識(shí)對(duì)末財(cái)降務(wù)百報(bào)沸表流的書(shū)責(zé)館任欄段1擊.設(shè)壇計(jì)運(yùn)、捐實(shí)森施艱和千維煩護(hù)皆與峰財(cái)惕務(wù)伸報(bào)優(yōu)表竄編等制叔相翼關(guān)斧的灣內(nèi)果部惑控伙制，摘以犁使衰財(cái)屆務(wù)暖報(bào)餐表描不令存據(jù)在候由矮于漲舞冰弊申或浙錯(cuò)岸誤增而柄導(dǎo)盜致東的橋重系大褲錯(cuò)抹報(bào)走；2效.選艷擇析和謀運(yùn)陵用征恰殲當(dāng)扒的刮會(huì)微計(jì)移政岡策；3耽.作曬出弄合頑理乳的敘會(huì)束計(jì)姥估汁計(jì)。六宰、特注梁冊(cè)焦會(huì)殿計(jì)饞師河的栽責(zé)昏任總段1規(guī).醒注蔽冊(cè)伴會(huì)栽計(jì)餃師造的責(zé)獅任是洗在查實(shí)念施旬審昆計(jì)肝工見(jiàn)作迷的原基填礎(chǔ)怎上忍對(duì)街財(cái)尸務(wù)他報(bào)杠表等發(fā)悲表顛審烏計(jì)炊意絮見(jiàn)憐。2才.現(xiàn)審話(huà)計(jì)癢工授作涉狠及周實(shí)日施精審潮計(jì)朵程換序，齊以責(zé)獲質(zhì)取戚有詞關(guān)奶財(cái)窩務(wù)勾報(bào)順表升金鈔額改和碗披壘露仁的擴(kuò)審殃計(jì)請(qǐng)證響據(jù)麗。3灰.身注息冊(cè)犬會(huì)釋計(jì)規(guī)師相淺信已選獲螺取期的算審潤(rùn)計(jì)記證嘗據(jù)軟是彈充趙分后、究適堅(jiān)當(dāng)抬的釋?zhuān)摓榭椘淝l(fā)殊表昨?qū)徧杂?jì)別意墊見(jiàn)宋提警供挨了疼基移礎(chǔ)聞。七渣、戀審坦計(jì)牙意桑見(jiàn)輩段（栽一蟻）夸審唇計(jì)王意皮見(jiàn)丟段庸的內(nèi)莖容審蹄計(jì)薄意炮見(jiàn)到段織應(yīng)飽當(dāng)獅說(shuō)覆明健，醫(yī)財(cái)策務(wù)帝報(bào)舟表補(bǔ)是組否貸按械照少適預(yù)用前的政會(huì)肺計(jì)款準(zhǔn)口則莫和軌相考關(guān)辰會(huì)永計(jì)覺(jué)制淹度買(mǎi)的將規(guī)粘定緒編言制塔，騾是臭否馬在勸所緞?dòng)凶Ｖ氐V大腥方印面寇公過(guò)允滾反睬映漠了等被師審石計(jì)薄單辱位進(jìn)的差財(cái)超務(wù)初狀刪況飯、鍵經(jīng)由營(yíng)秒成租果山和陜現(xiàn)洗金偉流夠量惜。（皆二屢）無(wú)窄?；诹舭ひ忭斠?jiàn)的國(guó)審勇計(jì)櫻報(bào)貝告薯：既賢合汪法必又睛公肢允（住1千）珠財(cái)橋務(wù)適報(bào)騎表左已秀經(jīng)屠按跌照炊適災(zāi)用禁的勺會(huì)煎計(jì)流準(zhǔn)亞則令和榮相廳關(guān)蠟會(huì)背計(jì)尸制點(diǎn)度償?shù)鸟傄?guī)揚(yáng)定仆編饞制箭，篩在唐所慈有停重昏大陷方立面蓬公碼允冠反忘映牙了齒被滅審壁計(jì)鑒單書(shū)位孤的已財(cái)除務(wù)錦狀堡況亦、馬經(jīng)喬營(yíng)掌成鐮果處和概現(xiàn)勸金疾流互量參；（絕2肆）佛注委冊(cè)草會(huì)廉計(jì)更師應(yīng)已磚經(jīng)貌按收照?qǐng)A中驅(qū)國(guó)模注脂冊(cè)飾會(huì)衡計(jì)破師膛審噸計(jì)革準(zhǔn)慨則立的蠟規(guī)僻定壟計(jì)董劃吹和拼實(shí)非施緊審徹計(jì)葵工摩作矛，媽在非審煩計(jì)呈過(guò)從程煮中盟未亂受辦到蘭限縫制含。八傘、四注算冊(cè)純會(huì)貼計(jì)絲式師稼的逆簽糾名欺和猶蓋列章九翻、授會(huì)澆計(jì)拼師表事涂務(wù)懂所肉的幟名緞稱(chēng)傘、句地那址遼及屠蓋騙章十勒、府報(bào)楚告命日跳期第憲四迅節(jié)訊非獄標(biāo)誤準(zhǔn)牛審岸計(jì)婦報(bào)諷告一村、刻審畫(huà)計(jì)絲式報(bào)場(chǎng)告副的碎強(qiáng)伴調(diào)碼事驚項(xiàng)伴段（鉆一碰）強(qiáng)遠(yuǎn)調(diào)酷事否項(xiàng)鬼段的考含沿義審脾計(jì)受報(bào)仰告?zhèn)虻囊箯?qiáng)生調(diào)旬事凱項(xiàng)胳段士是其指俗注喪冊(cè)棵會(huì)叢計(jì)梅師在打?qū)復(fù)ビ?jì)之意舉見(jiàn)售段摔之濃后增交加陸的車(chē)對(duì)粉重殲大糞事乘項(xiàng)能予般以困強(qiáng)血調(diào)子的黃段來(lái)落暢。強(qiáng)升調(diào)水事齡項(xiàng)斯應(yīng)略當(dāng)民同步時(shí)墻符寧合甜下堪列豪條疊件冊(cè)：（駱1坦）吹可塞能墾對(duì)容財(cái)覺(jué)務(wù)較報(bào)敢表沾產(chǎn)唐生戲重良大沙影巡壽響習(xí)，協(xié)但鉤被蹄審蜜計(jì)握單合位噸進(jìn)呢行訪(fǎng)了綢恰右當(dāng)跑的辟會(huì)煙計(jì)品處開(kāi)理絨，你且輪在葬財(cái)歸務(wù)茂報(bào)哥表曾中坡作煩出寄充肥分內(nèi)披品露偶；（寶2溉）掘不宗影驗(yàn)響僑注茄冊(cè)勵(lì)會(huì)壺計(jì)烘師揪發(fā)糖表赤的耗審露計(jì)蓋意睛見(jiàn)分。（必二斜）增季加宣強(qiáng)賴(lài)調(diào)孔事路項(xiàng)句段矩的井情細(xì)形1跳．炕對(duì)持蠶續(xù)中經(jīng)濁營(yíng)選能遲力產(chǎn)勿生友重藏大隱疑弱慮2嫩.重朽大雞不很確層定事娛項(xiàng)他（告或絨有伍事滅項(xiàng)果）3蓄.其密他審橡計(jì)加準(zhǔn)攝則全規(guī)兆定槍增獅加寇強(qiáng)怪調(diào)吸事爆項(xiàng)帶段妄的音情畢形：期凳后記事怎項(xiàng)謀、掉比鑄較迅數(shù)透據(jù)筍、衡其碑他群信洋息二聰、豎非泄無(wú)顏保宣留喬意叉見(jiàn)夠的訪(fǎng)審翼計(jì)泊報(bào)常告（老一旱）柱影艘響楚出榴具非懷無(wú)切保交留若意君見(jiàn)的融情赴形1竭．贊注棄冊(cè)滔會(huì)就計(jì)股師因與那管誦理谷層硬的誼分碎歧（沿1論）兄會(huì)京計(jì)拆政黃策媽的陷選胸用域（乎2炕）趣會(huì)通計(jì)植估寫(xiě)計(jì)響的員做咳出逐（言3岡）懼財(cái)蜜務(wù)禍報(bào)葡表仍的媽披嘩露2餅．挎審至計(jì)稅范練圍初受阻到拆限蔽制（收1卻）反客千觀(guān)片環(huán)旅境僚造稿成膜的乓限致制匙。懂（愿2德）御管腸理笑層需造盟成撇的摸限魄制穗。（繭二娛）保播留隱意型見(jiàn)的圍審鼠計(jì)權(quán)報(bào)蛾告如癥果旋認(rèn)次為曉財(cái)評(píng)務(wù)直報(bào)惰表勢(shì)整窮體做是灣公攻允褲的吹，慮但每還存彼在央下寧列早情巨形橡之朵一，莊注狼冊(cè)列會(huì)兼計(jì)憑師游應(yīng)禮當(dāng)歡出匆具異保話(huà)留歪意足見(jiàn)街的押審峰計(jì)姻報(bào)爺告叫：（處1吵）歐會(huì)恩計(jì)匹政網(wǎng)策距的柄選感用澇、枯會(huì)指計(jì)椅估欣計(jì)松的銷(xiāo)作役出堆或呼財(cái)孤務(wù)咬報(bào)栗表明的牌披鏈露不脈符腰合首適晶用鋒的此會(huì)頃計(jì)構(gòu)準(zhǔn)始則鄙和用相東關(guān)輕會(huì)墳計(jì)植制紙度的唱規(guī)拔定查，船雖循影環(huán)響濃重句大弊，虜?shù)珝洳还仓脸橛谧某稣吆确裥蕉ú硪鈱捯?jiàn)縮慧的煎審霜計(jì)沾報(bào)孔告腹；（船2碧）育因?qū)徟c計(jì)邀范悔圍舒受倆到棗限款制，灶不荷能法獲肚取拌充茄分辟、跑適煉當(dāng)預(yù)的夏審鹿計(jì)籍證趙據(jù)克，幸雖盡影鐵響鄰重信大猛，菌但概不充至累于拿出盈具嶄無(wú)岔法尿表屑示許意儉見(jiàn)饅的抬審絞計(jì)曉報(bào)躍告柜。（屯三傲）否回定準(zhǔn)意笨見(jiàn)的輝審饒計(jì)耀報(bào)忍告如嫩果追認(rèn)怖為嘉財(cái)鹽務(wù)舉報(bào)嶺表爬沒(méi)集有虎按杰照脊適幻玉用瘋的問(wèn)會(huì)掙計(jì)嘴準(zhǔn)基則菠和竿相褲關(guān)要會(huì)度計(jì)街制惑度困的鋒規(guī)袖定慮編費(fèi)制肺，屑未輕能檔在帶所胞有桌重澆大器方緞面剝公居允蹄反偽映寬被調(diào)審聞?dòng)?jì)供單搞位械的拉財(cái)際務(wù)森狀能況憂(yōu)、峽經(jīng)擦營(yíng)原成芒果攔和貓現(xiàn)梯金辜流岔量膛，讀注旬冊(cè)螞會(huì)術(shù)計(jì)陷師隔應(yīng)拾當(dāng)甜出裕具臘否屈定賤意國(guó)見(jiàn)份的扛審鴿計(jì)項(xiàng)報(bào)銳告濱。（檢四脅）無(wú)廣法煎表綢示無(wú)意孕見(jiàn)的端審態(tài)計(jì)淘報(bào)錄告如屑果汁審雙計(jì)裁范痕圍形受蝕到抽限來(lái)制示可必能愛(ài)產(chǎn)拍生罪的樂(lè)影搶響被非提常盡重衫大印和胞廣怕泛備，憤不稿能艦獲路取芬充漆分只、曲適遭當(dāng)嬌的湖審?fù)Ｓ?jì)遣證御據(jù)抽，診以柱至寶于票無(wú)閑法疲對(duì)輝財(cái)繁務(wù)頁(yè)報(bào)片表標(biāo)發(fā)件表朵審斯計(jì)勉意靈見(jiàn)后，著注諒冊(cè)辣會(huì)裁計(jì)框師席應(yīng)叢當(dāng)遲出辯具箭無(wú)躍法替表月示憑意或見(jiàn)謙的茶審慈計(jì)墨報(bào)捧告短。（瞧五具）筑審菠計(jì)怖報(bào)傭告凳的說(shuō)正明碗段審柴計(jì)鐮報(bào)各告牛的副說(shuō)絮明冤段發(fā)是徑指喊審巷計(jì)徑報(bào)季告漸中位怕于而審絮計(jì)隨意尸見(jiàn)蹈段期之壤前用懸于連描廣述番注設(shè)冊(cè)認(rèn)會(huì)京計(jì)親師盒對(duì)鴿財(cái)扇務(wù)肉報(bào)胃表瞎發(fā)租表暈保雞留掩意橫見(jiàn)徐、事否簡(jiǎn)定蒙意桑見(jiàn)羅或具無(wú)趟法莖表緒示看意安見(jiàn)獨(dú)理核由錫的啄段痰落滋。（養(yǎng)六喪）遠(yuǎn)對(duì)懲確蹄定意審河計(jì)惰報(bào)貸告戲類(lèi)催型跡進(jìn)盾一映步避討禽論注盯冊(cè)棵會(huì)臥計(jì)壓師拔在本出享具岸保戲留位意塑見(jiàn)照、陽(yáng)否酷定嗎意萄見(jiàn)搏和賀無(wú)別法蔑表笛示歷意橡見(jiàn)陷的響審興計(jì)烤報(bào)貪告粒時(shí)材，戒要洲判咳斷顆財(cái)史務(wù)饅報(bào)唐表讓錯(cuò)殺報(bào)紀(jì)金友額壓或烈因績(jī)審拌計(jì)勿范相圍魄受誼到枯限經(jīng)制蓋的控影橋響汗是址否曾重扇大燒，西往居往夕離倡不額開(kāi)計(jì)重羅要京性島水滋平折。方在梁其魚(yú)他倉(cāng)條傻件根相春同諷的肯情經(jīng)況貓下袋，鏟重溝要喇性背水絮平煤是旋考雷慮主審器計(jì)柏報(bào)手告植類(lèi)刃型獄的息重啦要箭依流據(jù)米。1捷.嫌錯(cuò)態(tài)報(bào)判金迅額弱與航重錢(qián)要裂性翼水焦平飄的損比老較（何1還）煙錯(cuò)僑報(bào)灣金病額啄或鞭審度計(jì)怨范率圍霜受道到駛限繞制慌的倉(cāng)影譯響不棕重來(lái)要：蜘可肅以鞏出暫具雜無(wú)越保靜留線(xiàn)意言見(jiàn)炭的徐審食計(jì)洽報(bào)鑼告垮。（海2歸）冷錯(cuò)成報(bào)墾金餐額程或菠審少計(jì)拒范戚圍財(cái)受明到沫限泡制奔的影昏響匪重虛要棉，腫但就憶財(cái)府務(wù)榆報(bào)弓表輩整吳體浮而日言誦是浮公伸允喉的魂：咳可屬以州考倘慮熊出懸具汗保扔留派意趟見(jiàn)歪的腰審家計(jì)懶報(bào)從告倘。（共3者）溫錯(cuò)暗報(bào)金毀額波重故要群或鋸審偵計(jì)吃范火圍伙受剖到統(tǒng)重譽(yù)要燒限室制邪且場(chǎng)影扣響橡廣堤泛，驗(yàn)以刪至薯財(cái)如務(wù)餡報(bào)負(fù)表坡整性體姓公倉(cāng)允煉性秀存步在伐問(wèn)梳題術(shù)：腸應(yīng)盒當(dāng)朗出山具再否鬼定膊意滑見(jiàn)哄或詞無(wú)快法顏表敵示槳意落見(jiàn)腦的看審掠計(jì)哲報(bào)賤告酬。2陡.牢錯(cuò)曬報(bào)食的負(fù)性校質(zhì)錯(cuò)傍報(bào)愿性抽質(zhì)畜的乒不榮同禮對(duì)吧財(cái)醫(yī)務(wù)陣報(bào)查表休使靜用幸人狐的壤決富策冰產(chǎn)團(tuán)生汪的摸影胸響違也惕不聯(lián)一顯樣雪，宇對(duì)古注映冊(cè)血會(huì)撥計(jì)僚師蜘出著具感審區(qū)計(jì)遞報(bào)府告憤類(lèi)種型兵的旗影狐響允也僻不貧一逆樣千。嗎從傻性彎質(zhì)構(gòu)上光看脈，許以銀下?lián)屏兴榕e堆的慘錯(cuò)遭報(bào)羊通騎常少認(rèn)西為蘆是藏嚴(yán)席重美的懂：（脖1刑）胞非渴法筐交嚼易融或裂舞識(shí)弊闊；（瘡2宋）削對(duì)衣當(dāng)上期巧影列響圣不管大掩，槽但銀對(duì)貪將唱來(lái)音各鉤期薄影落響蓄重總大樣；（球3樹(shù)）趟具當(dāng)有好心介理堤效標(biāo)應(yīng)挺（萌如殼小區(qū)額盛利播潤(rùn)孕相災(zāi)對(duì)要于膏小旋額盾虧配損宗；筐存擦款岸結(jié)怎余冊(cè)相嫁對(duì)配于枕透覆支濟(jì)）尺；（頁(yè)4肢）振根幻玉據(jù)吹合絕同量責(zé)雀任期判漠?dāng)鄳?yīng)影爐響錦重孔大抽（結(jié)違砍反劑合名同模某截一襖條愉款扭導(dǎo)獲致映銀情行抽收致回稱(chēng)貸挖款雞）震；（疑5賤）是對(duì)去遵消守惱國(guó)屯家院有掃關(guān)選法雀律漆、覽法禮規(guī)救和潛規(guī)者章棉影絨響添重予大勾（死如躲商侄業(yè)竹銀褲行暢的救資個(gè)本兔充達(dá)足些率器、熱首近次碑發(fā)匪行騙股勻票獎(jiǎng)公掌司忠的汪凈遼資舉產(chǎn)病收尺益逮率大）協(xié)。審褲計(jì)隊(duì)報(bào)裝告2麗0親0棉4美年秤考溫題疫:A注巾冊(cè)戶(hù)會(huì)胞計(jì)襯師炭作么為A生B修C會(huì)凝計(jì)租師羞事踐務(wù)稈所毫審筐計(jì)粥項(xiàng)瘡目勇負(fù)擇責(zé)匯人莖，碗在抄審野計(jì)臭以說(shuō)下赴單口位2輔0宿0脂3年擱度卡會(huì)披計(jì)賓報(bào)脖表凈時(shí)曬分關(guān)別大遇絨到哀以定下渡情柳況滾：潤(rùn)假軌定舟下乒述捕情神況楚對(duì)形各揪被醋審欣計(jì)枕單役位2杯0意0沫3年值度堂會(huì)兵計(jì)儲(chǔ)報(bào)愈表券的核影筆響桃都第是米重醬要棋的枕，用且紋各炸被布審蓬計(jì)四單化位陰均京拒衡絕羨接振受A注禁冊(cè)執(zhí)會(huì)捏計(jì)畝師亭提昆出艇的權(quán)審氏計(jì)季處文理飼建幼議趟（駛?cè)绻从叙挘┩?。在需不筐考單慮糟其作他茫因華素憑影移響命的肺前欄提就下掉，世請(qǐng)系分領(lǐng)別盼針擊對(duì)婦上賢述5種向情求況霸，責(zé)判急斷A注軋冊(cè)灑會(huì)安計(jì)犬師恒應(yīng)酬對(duì)2忠0地0翻3年囑度膽會(huì)閉計(jì)霜報(bào)底表惡出蹈具何稻種月類(lèi)材型從的浩審縱計(jì)喚報(bào)袋告浪，保并嚷簡(jiǎn)享要早說(shuō)捎明件理效由善。（1）熟甲稅公延司題擁崖有莫一超項(xiàng)殊長(zhǎng)床期艙股厲權(quán)港投孤資刷，罪賬買(mǎi)面襲價(jià)替值5右0荒0萬(wàn)頃元筑，丹持惰股伙比認(rèn)例3滔0叢%。2霉0波0肺3年1號(hào)2月3率1日保，遙甲智公隆司卻與K公錢(qián)司跟簽哀署捉投勸資柄轉(zhuǎn)享讓臭協(xié)理議哨，聞擬貨以4抓5持0萬(wàn)票元超的虹價(jià)榨格邁轉(zhuǎn)踐讓貿(mào)該杯項(xiàng)獅長(zhǎng)串期肆股偏權(quán)永投米資丟，點(diǎn)已粘收帥到液價(jià)堵款3狗0議0萬(wàn)縮慧元面，騾但連尚泳未娛辦漿理還產(chǎn)花權(quán)懷過(guò)驅(qū)戶(hù)紋手設(shè)續(xù)業(yè)，速甲稍公泄司湊以教該學(xué)項(xiàng)明長(zhǎng)轉(zhuǎn)期遭股挎權(quán)端投扛資易正靜在決轉(zhuǎn)紙讓除之享中冤為溫由丘，而不劑再腔計(jì)曉減第值副準(zhǔn)禾備您。（2）忠乙使公翻司咱于2巴0臘0振2年5月后為L(zhǎng)公奔司1年薦期匠銀痰行環(huán)借混款1弓0織0宜0萬(wàn)皆元桌提圖供錯(cuò)擔(dān)跌保鬧，旁因L公臭司灑不儀能好及薯時(shí)頸償甚還說(shuō)，峽銀貫行促于2鞏0炭0廊3年1喚1月騙向菊法扁院循提午起公訴朱訟和，涉要確求炭乙披公擊司情承燦擔(dān)葵連爽帶變清悲償崇責(zé)關(guān)任跌。2娛0么0扁3年1素2月3稅1日猾，雪乙虎公袍司賺在曾咨狠詢(xún)陡律裙師腹后委，粗根滋據(jù)L公赤司圾的不財(cái)中務(wù)規(guī)狀以況惱，駁計(jì)技提塌了5爬0火0萬(wàn)鄉(xiāng)豐元鳳的招預(yù)盒計(jì)交負(fù)巾債白。內(nèi)對(duì)葬上屆述憲預(yù)之計(jì)崖負(fù)缺債碑，棋乙政公暴司穗已雅在鈔會(huì)肆計(jì)館報(bào)公表噸附精注千中葬進(jìn)悶行漢了日適號(hào)當(dāng)爪披歇露霧。會(huì)截彈止包審棉計(jì)姿工訊作勢(shì)完格成糊日持，握法被院挑未解對(duì)圍該被項(xiàng)酬訴槍訟收做幻玉出合判抽決這。（祝3得）途丙趟公傻司殊在忠2汗0貍0袍3城年鵲度菌向集其奴控眨股跳股枝東暮M帽公證司鍋以造市都場(chǎng)叨價(jià)乖格搬銷(xiāo)展售固產(chǎn)位品球5鋒0誰(shuí)0臥0陶萬(wàn)恩元可，愿以徐成妙本憲加侍成片價(jià)廁格澆購(gòu)壺入章原韻材機(jī)料慚3惰0暫0禮0李萬(wàn)絡(luò)元旋，召上方述獻(xiàn)銷(xiāo)施售商和接采饞購(gòu)委分蹈別膠占農(nóng)丙賢公同司脈當(dāng)炊年暴銷(xiāo)唱售秤、身購(gòu)顆貨趨的鄰比斤例胖為膠3靠0語(yǔ)%鐵和屈4催0堂%玻，葬丙辣公選司刃已以在頭會(huì)盞計(jì)鼓報(bào)客表誼附暢注濾中朋進(jìn)肺行懼了俱適軟當(dāng)鍵披田露復(fù)。（4）還丁您公痛司內(nèi)于2崖0蛋0利3年1啟1月2樣0日冊(cè)發(fā)睜現(xiàn)夜，2晌0蹈0慮2年萬(wàn)漏泊記側(cè)固偽定傷資肆產(chǎn)悟折軌舊巡壽費(fèi)掌用2寒0滔0萬(wàn)盛元蹈。餐丁笛公京司制在邁編填制2蒼0稻0綱3年自度瞞會(huì)暈計(jì)撇報(bào)座表芳時(shí)戲，覆對(duì)寶此杜項(xiàng)狡會(huì)炸計(jì)皂差窮錯(cuò)犧予瘋以玻更傍正俯，剝追場(chǎng)溯蔥調(diào)鵝整映了犬相讀關(guān)號(hào)會(huì)卡計(jì)寶報(bào)資表刑項(xiàng)贊目妹，溝并龍?jiān)诋€會(huì)葵計(jì)稅報(bào)騾表去附織注眾中廟進(jìn)供行籠了駝適乏當(dāng)態(tài)披略露駝。（5）撇戊蘆公侮司田于2并0挽0徹3年咸末萄更駕換汪了脊大俯股狡東祝，攀并姑成頃立霉了道新繁的桌董各事秧會(huì)淋，塵繼哪任煩法左定束代聞表賞人區(qū)以帽剛跌上趨任紙不認(rèn)了慣解升以貴前健年游度摟情喊況隊(duì)為忘由地，脅拒使絕枕簽灣署2怖0犧0控3年患度任已轉(zhuǎn)審發(fā)會(huì)勒計(jì)絕報(bào)坊表?yè)?dān)和子提哲供舞管痛理倉(cāng)當(dāng)崖局幕聲核明告書(shū)灰。爸原洪法勝定殲代廟表播人遞以門(mén)不貌再墊繼覽續(xù)瘋履勿行洪職爛責(zé)敬為聰由逝，擦也糟拒穿絕箏簽烘署2效0艱0虹3年圖度白已咬審偵計(jì)復(fù)會(huì)犯計(jì)庭報(bào)繞表背和納提川供湖的誰(shuí)管傭理旗當(dāng)轎局妖聲蝴明甜書(shū)侮。（裹1給）保染留技意健見(jiàn)盾或舒否蓋定算意嚷見(jiàn)的園審胃計(jì)蠅報(bào)制告黑。殺由乒于騙對(duì)館該毫項(xiàng)環(huán)長(zhǎng)開(kāi)期珠股殘權(quán)額投歐資苗轉(zhuǎn)武讓辜，刷尚槳未軌辦勺理細(xì)產(chǎn)嘆權(quán)鴿過(guò)私戶(hù)按手潑續(xù)膨，豎交剩易箱尚賞未究完癢成桶，軌K刃公都司揪即因使領(lǐng)已甘經(jīng)鍋支語(yǔ)付部了慨價(jià)銳款爐，松但旺也兩有顏隨享時(shí)訓(xùn)中背止復(fù)交棄易叮的墻可累能政，窯因近此侵甲隊(duì)公喜司色應(yīng)辰計(jì)兼提那5訴0違萬(wàn)濤元卸的波減寨值躬準(zhǔn)宮備史。宜由脊于川無(wú)部法幼判熱斷瓣少券計(jì)污5谷0級(jí)萬(wàn)搖元熄的容長(zhǎng)示期野投融資幅減勁值鈔準(zhǔn)睛備襪的捐影謎響當(dāng)，丑所歷以?huà)⒅?jǐn)冊(cè)檢會(huì)類(lèi)計(jì)督師著應(yīng)籍出倆具龍保紹留奶意嗎見(jiàn)賺或末否侍定贏(yíng)意懂見(jiàn)墊的構(gòu)審忠計(jì)祖報(bào)栗告棒。（謹(jǐn)2）防（咐標(biāo)鞭準(zhǔn)萌）歪無(wú)士保揉留砍意鬼見(jiàn)鋒或益帶妻強(qiáng)積調(diào)深事盤(pán)項(xiàng)姐段的鴉無(wú)榨保本留醒意慰見(jiàn)齒的迷審導(dǎo)計(jì)虜報(bào)鐮告依。并①東出掠具忽標(biāo)筑準(zhǔn)精無(wú)其保腦留稈意遭見(jiàn)柿審映計(jì)爪報(bào)森告遣的艦理俘由恭是炸，附該宅未染決額訴崇訟牲已西經(jīng)辰進(jìn)壩行搶適耐當(dāng)遣的錯(cuò)會(huì)蹲計(jì)檔處短理狡，農(nóng)且歌已亂適置當(dāng)燃披僚露街，恢基個(gè)本掙上太確軍定瓜該欲事區(qū)項(xiàng)笑帶番來(lái)著的宇損烤失穴，嘴無(wú)源需授增輔加孕強(qiáng)寶調(diào)慎事化項(xiàng)壺段品另咸外餐說(shuō)刮明貫。晉②幸出煩具拘帶伶強(qiáng)甜調(diào)駐事常項(xiàng)乏段寧的公無(wú)擴(kuò)保適留封意皂見(jiàn)隊(duì)的努審底計(jì)伙報(bào)淚告搶的馬理趕由產(chǎn)是碎，餅該暮訴保訟終可艘能頑給抓乙船公災(zāi)司挖帶牢來(lái)壯巨物大籮損遮失屑，狂屬搏于惡重浮大鞭不蜻確背定散事瘋項(xiàng)爭(zhēng)，巧應(yīng)程當(dāng)稿考搶?xiě)]絕在謊意省見(jiàn)枯段漁之遇后腐增刪加號(hào)強(qiáng)恒調(diào)普事刻項(xiàng)好段翼。（搜3）渴（畢標(biāo)偷準(zhǔn)灘）浮無(wú)聞保腿留吧意梁見(jiàn)的未審捆計(jì)丙報(bào)犁告離。顯丙陸公凱司輪與急關(guān)巴聯(lián)挪方造M辯公頁(yè)司獻(xiàn)的總交識(shí)易膽價(jià)谷格慢公就允駛，貸且仆關(guān)榴聯(lián)慎方眨關(guān)壘系藏及畢其嗚交物易謎已燙經(jīng)范適格當(dāng)鋤披告露惹，挖符掌合累企蠢業(yè)宗會(huì)渾計(jì)呀準(zhǔn)碑則浩和毅相王關(guān)謠會(huì)幣計(jì)歡制挺度麗的劣規(guī)哲定娘。（滔4）伐（揪標(biāo)銷(xiāo)準(zhǔn)星）月無(wú)灶?？屏纛佉庠匆?jiàn)的祖審乞計(jì)突報(bào)絮告競(jìng)。步丁弦公崖司窮對(duì)悲漏冰計(jì)邪折歐舊粱的鄉(xiāng)豐重場(chǎng)大搭會(huì)毛計(jì)兇差表錯(cuò)象進(jìn)辱行常了西追閥溯斃調(diào)而整惜，爹并互進(jìn)割行喚了貧適奧當(dāng)住披皆露逃，春符騙合脫企蝦業(yè)影會(huì)婦計(jì)穴準(zhǔn)氧則錯(cuò)和黎相熱關(guān)儉會(huì)滋計(jì)甜制剖度柔的要規(guī)聲定暴。（社5翠）無(wú)劫法受表梢示中意源見(jiàn)的賠審阿計(jì)因報(bào)粘告柳。買(mǎi)由屆于飾戊龍公爸司挨管蹲理育當(dāng)獨(dú)局即對(duì)脈已慮審盈計(jì)萍會(huì)伏計(jì)軋報(bào)祝表栗未眉予邊認(rèn)但定泡，各也貢未算能動(dòng)提盤(pán)供個(gè)管丸理假當(dāng)首局葵聲桌明裹書(shū)垃，喉注臂冊(cè)射會(huì)涉計(jì)勢(shì)師柱應(yīng)勿將餐其赤視勒為不審滲計(jì)跟范葬圍冤受作到甜嚴(yán)斃重頌限她制賞。吹如劉果同戊佛公塌司霞管脅理廚當(dāng)揪局腳對(duì)虧已徒審委計(jì)昆會(huì)央計(jì)蜻報(bào)旗表勞簽流字技確春認(rèn)踩，叛只滔是委拒謙絕杜就礦對(duì)砍會(huì)筐計(jì)湯報(bào)潮表毫具剃有姨重筑大蝦影魚(yú)響臨的眨事家項(xiàng)池提指供箭必廳要共的脈聲孟明根的松話(huà)散，乖注顛冊(cè)糟會(huì)詠計(jì)窮師涉可曠能解出勺具謎保公留拌意蹤蝶見(jiàn)宮或切無(wú)遙法慨表蛙示肚意挖見(jiàn)誦的嬸審燈計(jì)晝報(bào)吩告餃，絞但跨本噸題杰包銷(xiāo)括禍“機(jī)拒午絕集簽躁署淋2朵0伴0仿3更年便度要已笨審秘計(jì)蓄會(huì)骨計(jì)居報(bào)攀表束”調(diào)，息在擔(dān)這微樣杠情鉆況確下?lián)?，奶本惹題儀已乖很燒明劇顯聰暗牢示陰考顆生得判內(nèi)斷嗎：誼注惱冊(cè)議會(huì)扯計(jì)火師改應(yīng)臨當(dāng)竭出脅具匹無(wú)塵法錘表丸示調(diào)意米見(jiàn)項(xiàng)的殲審鏈計(jì)拒報(bào)違告附。簡(jiǎn)礎(chǔ)答龍題1惠.鄙請(qǐng)辟簡(jiǎn)聞述鈔什種么猴是蹈重留大壞不兄一套致份，內(nèi)并芒總承結(jié)縫財(cái)源務(wù)終報(bào)推表辛報(bào)瞧出匯前奪和罩報(bào)減出踢后祥注穩(wěn)冊(cè)設(shè)會(huì)泉計(jì)況師卸發(fā)野現(xiàn)同重聲大劃不暢一乓致潔分密別漏應(yīng)蝴該禁采松取河的腎措雁施獎(jiǎng)。2秧.胖當(dāng)噴比肌較侍數(shù)罵據(jù)固與搜上濁期餐財(cái)舟務(wù)版報(bào)稈表千反算映曬的掃金蜓額不和擠相語(yǔ)關(guān)荒披磁露愧不賣(mài)一辟致杯時(shí)樹(shù)，獨(dú)注禾冊(cè)龜會(huì)爭(zhēng)計(jì)罰師妥應(yīng)舉當(dāng)般考分慮視如衰何黨檢酒查損？酸注飾冊(cè)屋會(huì)互計(jì)途師配考醋慮酷對(duì)比比脫較畝數(shù)蕩據(jù)易出伙具速帶踏強(qiáng)就調(diào)面事因項(xiàng)煤段伴的掙無(wú)匙保鞭留舅意半見(jiàn)戰(zhàn)審際計(jì)姥報(bào)眼告殺的姓條敞件慰是灑什炮么宋？（竭1些）姑重葬大恨不挪一燙致羊是兇指咱其襪他奔信沙息從與今已巾審賺計(jì)堵財(cái)鄉(xiāng)豐務(wù)潛報(bào)規(guī)表鄰中蛾的屈信套息鴉相拉矛差盾憐。（雹2悉）碎注旬冊(cè)姜會(huì)繞計(jì)垃師挑針消對(duì)藍(lán)重猾大惱不薯一絮致石首密先粱應(yīng)購(gòu)該背確鳴定攝已芬審堡計(jì)仔財(cái)班務(wù)蒜報(bào)牌表吼或結(jié)其失他滲信可息診是撿否既需史要蛛修跡改耽，君然割后絲式分詞以目下鑼情世況疑分焦別鬧處嗚理判：①鈔如兵果閉在犁財(cái)兆務(wù)振報(bào)司表著報(bào)淋出塊前逝，維注左冊(cè)碼會(huì)偏計(jì)竟師府確筒定膜需畏要鄙修筆改驚財(cái)盾務(wù)媽報(bào)搜表只，屑管狗理品層趙也弓同殿意刑修管改返了螞，許那乞么枯注喘冊(cè)各會(huì)稍計(jì)祖師悟出摩具煎新椒的寧審景計(jì)場(chǎng)報(bào)較告制即屆可丹，輸無(wú)敘須繡帶彎強(qiáng)底調(diào)鋼事型項(xiàng)叔段徹；辜如繪果搖在飄財(cái)寶務(wù)查報(bào)伸表巡壽報(bào)鍋出畏后弱，輔那帽么進(jìn)注謝冊(cè)求會(huì)盟計(jì)層師振出套具昌新強(qiáng)的燒審貼計(jì)節(jié)報(bào)丑告嬸，蛙該能審秤計(jì)遵報(bào)知告釋?xiě)?yīng)說(shuō)帶綢強(qiáng)鳥(niǎo)調(diào)遼事熊項(xiàng)委段兼。②籠如破果秀在貼財(cái)涌務(wù)戀報(bào)寬表尋報(bào)里出類(lèi)前期，偷注廁冊(cè)器會(huì)癢計(jì)始師河確董定賣(mài)需蔽要安修脂改特財(cái)漠務(wù)峰報(bào)麥表每，甚但胡管害理炸層冷拒贈(zèng)絕卵修禿改所已雄審擦財(cái)?shù)趧?wù)寬報(bào)辱表霞，敗此暢時(shí)要如落果次審挨計(jì)脂報(bào)商告既尚亂未維提辯交柄給禾被燃審暢計(jì)置單茫位爬，批則率注桐冊(cè)嚼會(huì)修計(jì)漸師可出您具國(guó)新座的錄審幻玉計(jì)掩報(bào)招告紅（希保利留政意脾見(jiàn)尤或繼否傍定籠意遼見(jiàn)飲）哀；瓣如牌果企審盲計(jì)珍報(bào)它告希已閑提往交吵給落被忠審箭計(jì)見(jiàn)單永位塘，飯則閃注過(guò)冊(cè)訪(fǎng)會(huì)由計(jì)浮師釘應(yīng)御當(dāng)腳通蔽知心被孟審聾計(jì)飼單藝位顯治銜理糕層慚不針要院將踏財(cái)歡務(wù)拔報(bào)量表鬧和播審題計(jì)骨報(bào)意告蟻向確第酷三御方神報(bào)筆出激；史如春果棗在珠財(cái)轉(zhuǎn)務(wù)懇報(bào)姿表風(fēng)報(bào)竄出桂后鞠，報(bào)那紗么高注燃冊(cè)沃會(huì)搖計(jì)妨師揀就煌應(yīng)程該郊采捷取晚措靈施松防普止持財(cái)谷務(wù)敘報(bào)跟表粥使注用怎者涼繼誤續(xù)泳信探賴(lài)麥該泛審捷計(jì)鄰報(bào)霉告傅，箭并餡將交擬你采貸取律的末措亮施蘇通笛知雜治掏理寇層戀。③武如駛果河注縫冊(cè)足會(huì)往計(jì)霧師悠確久定慣需誼要川修績(jī)改顏其逗他祖信察息買(mǎi)的助，悠但犬被遵審浸計(jì)咳單檢位匹拒爛絕憶修尚改族，遙注邊冊(cè)錯(cuò)會(huì)珠計(jì)梢?guī)熢~應(yīng)馳考盾慮婆在泉審阻計(jì)尺報(bào)啟告洋中等增破加痛強(qiáng)米調(diào)忽事本項(xiàng)候段免說(shuō)蠟明曬該侍重壟大握不顆一抄致孝，絮或箏采牧取角其蒙他怠措朽施收，刪其窮他雨措城施藥取粗決宜于額具娘體老情冤況它、她不轟一案致灶的動(dòng)性倍質(zhì)安和判重異要齒程聞度閑，完包灑括涉不鋼出勒具無(wú)審陪計(jì)兵報(bào)殘告留或墻解包除脫業(yè)妄務(wù)筋約米定關(guān)；鄭必誼要涂時(shí)亂，司注刃冊(cè)盾會(huì)舌計(jì)兄師遷應(yīng)時(shí)當(dāng)刮征裕詢(xún)土法裳律博意允見(jiàn)則。3欄.變A項(xiàng)注廁冊(cè)星會(huì)卡計(jì)辯師腥作企為宅A紫B幅C列會(huì)即計(jì)銳師肆事處務(wù)劉所拐審紋計(jì)寸項(xiàng)蜘目扁負(fù)飾責(zé)砍人用，梯在唯審妨計(jì)嗎以揪下器單躁位喊2閘0柏0休9雅年穿度蜻財(cái)價(jià)務(wù)倍報(bào)洪表俯時(shí)柏分爪別社遇柏到爬以依下板情究況眉：(蠅1加)咸甲真公邪司熄擁浸有撫一竭項(xiàng)享長(zhǎng)婚期失股日權(quán)淋投根資夜，冒賬登面你價(jià)輪值辭5您0訴0州萬(wàn)富元捷，勁持崗股植比脾例肚3串0四％領(lǐng)。授2籍0蕩0荷9注年橡1往2張?jiān)虏?郵1界日督，叛甲悶公叢司衰與關(guān)K忍公恨司堡簽禿署紀(jì)投箏資凍轉(zhuǎn)粘讓棟協(xié)貍議河，妹擬奶以共3急5士0雞萬(wàn)允元逗的察價(jià)觸格擋轉(zhuǎn)納讓懂該橋項(xiàng)蕩長(zhǎng)勻期距股慰權(quán)伏投木資延，嶼已剖收篇到略?xún)r(jià)含款眨3罵0羊0慶萬(wàn)愉元飄，拆但顛尚盟未伏辦執(zhí)理躺產(chǎn)雹權(quán)投過(guò)把戶(hù)敘手菊續(xù)完，樓甲材公絮司剝以慘該搭項(xiàng)栽長(zhǎng)博期層股鐵權(quán)吵投應(yīng)資豎正仿在賭轉(zhuǎn)毫讓渴之蓮中淚為堪由斗，缸不螺再躁計(jì)累提識(shí)減鼻值淋準(zhǔn)立備漂。(香2盞)桌乙沒(méi)公礎(chǔ)司洲于軌2份0魯0嬸8紀(jì)年乓5常月道為傻L氏公出司兇1禁年殘期瘡銀巾行擊借火款嗎1慣0制0那0齊萬(wàn)案元祝提哈供缺擔(dān)蔽保鳳，機(jī)因新L額公待司賽不奏能廟及榜時(shí)拔償蕉還予，覆銀絕行葵于暴2種0底0粉9非年畝1鈔1待月語(yǔ)向此法惰院朵提翠起壁訴偽訟壩，假要說(shuō)求廚乙葵公緒司先承貞擔(dān)穿連愿帶互清揚(yáng)償代責(zé)深任匯。付2嬸0幅0治9扭年危1則2灣月傭3疼1珠日徐，虜乙羨公朗司揪在怎咨怖詢(xún)禍律頭師克后饒，紀(jì)根落據(jù)開(kāi)L幅公尚司填的悉財(cái)押務(wù)舌狀凈況謎，挺計(jì)方提甲了物5測(cè)0緒0鞭萬(wàn)擊元簽的沒(méi)預(yù)回計(jì)孝負(fù)軌債蜓?？v對(duì)遣上豈述宮預(yù)嶄計(jì)林負(fù)羞債愚，逝乙賀公扎司備已詢(xún)?cè)诩?cái)譯務(wù)奶報(bào)察表鈔附兆注碗中縫進(jìn)葛行格了法適踩當(dāng)浙披綠露什。碼截芹至認(rèn)審耗計(jì)鍵工才作反完器成挽日聯(lián)，擋法巧院奴未栽對(duì)蝦該差項(xiàng)奮訴尖訟廁作名出搭判揉決壟。(隱3腐)歌丙爽公聯(lián)司鳴于怕2景0傾0祖9能年重1腥1殿月潑2程0饞日漠發(fā)燃現(xiàn)容，改2能0字0刮7瞇年浩漏上記污固哥定倒資擊產(chǎn)性折才舊垮費(fèi)變用驗(yàn)2予0膛0當(dāng)萬(wàn)催元趁。攻丙魄公閣司斃在粉編梨制街2厲0水0甚9債年企度汽財(cái)匠務(wù)叼報(bào)漁表眉時(shí)攀，場(chǎng)對(duì)國(guó)此蘆項(xiàng)找會(huì)霸計(jì)響差佛錯(cuò)秒予胡以餃更湊正慣，蒙追屠溯用重痰述四了淡相袖關(guān)煮財(cái)以務(wù)漆報(bào)汗表圣項(xiàng)險(xiǎn)目雜，某并噸在符財(cái)努務(wù)縱報(bào)敲表勉附薪注馬中派進(jìn)宣行丈了貌適仍當(dāng)茄披喬露住。(殃4貌)聲丁齡公套司逆于褲2貢0抽0民9克年喝末憤更拒換劍了騾大亮股蘭東份，咐并鏡成訪(fǎng)立仰了眠新聯(lián)的既董老事隔會(huì)惡，共繼慌任棋法獻(xiàn)定計(jì)代賓表柴人棗以慎剛閱上雀任反不禿了枕解次以未前消年繞度問(wèn)情皇況舍為嬌由螺，晴拒修絕根簽迎署趨2徐0樂(lè)0反9淚年爆度皺已迅審角財(cái)挖務(wù)滴報(bào)椅表晝和縫提罷供積管柏理柱層規(guī)聲偏明塌書(shū)壁。渾原耳法糟定滴代軟表歡人起以騙不穗再釣繼臨續(xù)周履蠻行符職短責(zé)暈為診由月，健也曲拒辟絕倚簽銅署期2貍0礎(chǔ)0揉9賽年灑度杰已闖審樓計(jì)該財(cái)棉務(wù)仗報(bào)額表憶和皆提烘供終的息管肅理柱層撿聲規(guī)明仰書(shū)由。要址求丹：嚼假俯定虎上槐述偷情夫況裹對(duì)扎各艙被跟審頃計(jì)替單痛位科2搭0羊0掀9壓年搞度歌財(cái)上務(wù)逮報(bào)另表頸的碰影姻響諷都慶是救重?cái)?shù)要簡(jiǎn)的諷，秋且悼各教被辯審紙計(jì)修單上位競(jìng)均龜拒乳絕濱接共受抄A丸注只冊(cè)懲會(huì)貿(mào)計(jì)茶師室提鼓出鋸的初審從計(jì)時(shí)處渾理唇建壤議全(闊如謎有招)臉。翼在傳不卵考目慮鋒其惠他鑒因宇素芒影貢響煩的射前填提鎮(zhèn)下誘，塘請(qǐng)眨分侍別讀針吵對(duì)易上止述紗4如種野情指況指，偷判泉斷愧A筐注餃冊(cè)巴會(huì)沖計(jì)匠師辦應(yīng)族對(duì)萬(wàn)2門(mén)0鴿0恭9具年豬度諒財(cái)拳務(wù)刷報(bào)肥表熱出反具至何營(yíng)種要類(lèi)他型葉的例審墨計(jì)疏報(bào)卡告侄，圖并廁簡(jiǎn)朱要接說(shuō)泛明單理達(dá)由班。(曬1呼)由保降留咐意告見(jiàn)京或箱否寸定崗意處見(jiàn)云的察審蜂計(jì)升報(bào)曠告據(jù)。辰由勝于掙對(duì)枕該勉項(xiàng)麥長(zhǎng)菊期辣股緒權(quán)倒投毛資話(huà)轉(zhuǎn)奴讓浙交怕易辮尚蘭未蘿完高成映，悉甲辭公溜司鞏應(yīng)巴計(jì)窗提前而終未溉計(jì)章提親減釣值星準(zhǔn)貴備姐，憑不端符批合白企舌業(yè)魚(yú)會(huì)怎計(jì)監(jiān)準(zhǔn)衰則易和扁相遙關(guān)晃制授度貝的富規(guī)字定炕。(久2踢)裕帶梨強(qiáng)獵調(diào)號(hào)事截項(xiàng)梯段陡的汁無(wú)舒保蜜留淹意反見(jiàn)鄉(xiāng)豐的惠審廣計(jì)駛報(bào)認(rèn)告后(累或您標(biāo)秘準(zhǔn)務(wù)無(wú)挑保喜留贈(zèng)意巖見(jiàn)頁(yè))嚴(yán)。佩如憲果瓣該波或璃有象事鍵項(xiàng)肯對(duì)鐵被虹審塌計(jì)習(xí)單纖位怖的眨持興續(xù)專(zhuān)經(jīng)袖營(yíng)護(hù)能松力軌構(gòu)慨成膚了紫影戰(zhàn)響憂(yōu)，廁此混時(shí)猶是墨應(yīng)讓該除考艷慮抱增臉加忘強(qiáng)撐調(diào)枝事存項(xiàng)牢段濱的窄，番如恭果紛沒(méi)菜有庭對(duì)紅被爹審兵計(jì)滲單駁位師的遇持仔續(xù)洽經(jīng)伏營(yíng)紅能譜力臭構(gòu)脹成邁影目響煩是例可陳以藥出置具掀標(biāo)論準(zhǔn)旱的職審派計(jì)膜報(bào)駝告畏的刃。(穗3吐)頓標(biāo)玩準(zhǔn)胃無(wú)昏保腸留子意睜見(jiàn)腹的下審天計(jì)棒報(bào)斃告察。毛丙泊公標(biāo)司草對(duì)旦重降大徹會(huì)囑計(jì)走差歸錯(cuò)憶進(jìn)職行脅了街追攪溯味重?fù)剖雒蓿彶①Y在哲財(cái)尤務(wù)廳部唇表慈附汪注娘中框進(jìn)至行程了條適控當(dāng)思披屆露取，哀符蔑合漲企傻業(yè)瘦會(huì)斜計(jì)汗準(zhǔn)受則醫(yī)和屆相襲關(guān)錯(cuò)制孫度膜的恰規(guī)珍定醫(yī)。(耳4腫)鏈無(wú)蜓法綢表盟示支意諸見(jiàn)鳴的邊審蛇計(jì)鉤報(bào)聯(lián)告辨。泉由肆于副管愧理貼層業(yè)對(duì)題已突審明計(jì)驚財(cái)瞇務(wù)聚報(bào)么表因未影予宰認(rèn)虹定喘，丈且潔拒說(shuō)絕移簽做署恢管池理血層醋聲聾明楊書(shū)桐，閱注濱冊(cè)科會(huì)勾計(jì)做師負(fù)的丙審率計(jì)買(mǎi)范灣圍均受桂到牙極計(jì)大犯限絮制槐。第拔五專(zhuān)節(jié)氏比徹較援?dāng)?shù)猾據(jù)一菜、線(xiàn)比籠較嗎數(shù)靜據(jù)劑的艙含節(jié)義比泉較駛數(shù)恭據(jù)墻，針是駱指震作亦為隸本郵期樣財(cái)楚務(wù)株報(bào)期表剝組禍成捎部油分途的屈上陣期事對(duì)聯(lián)應(yīng)精數(shù)棄和蒸相設(shè)關(guān)案披充露選。錦比蒸較逼數(shù)消據(jù)諷本魔身邪不勵(lì)構(gòu)涌成溫完懇整腥的亡財(cái)幅務(wù)屢報(bào)旱表猜，貨應(yīng)偽當(dāng)剩與倍本嶺期李相園關(guān)俊的華金涂額站和腦披忽露委聯(lián)牢系躁起膊來(lái)嶺閱斜讀占。（橋一障）字比為較櫻數(shù)防據(jù)朗是騾本子期勺財(cái)摧務(wù)唇報(bào)妥表無(wú)的眠組尤成餓部馬分（齊二梨）映比學(xué)較葵數(shù)當(dāng)據(jù)劫包豪括慢上呆期規(guī)對(duì)裂應(yīng)屢數(shù)寫(xiě)和尤相散關(guān)軋披敲露（赤三涼）盼比氧較盜數(shù)膏據(jù)轉(zhuǎn)應(yīng)薦當(dāng)伏與道本祖期扇相漁關(guān)吸的策金怕額兔和友披薯露其聯(lián)球系岔起儲(chǔ)來(lái)付閱共讀二趣、循注念冊(cè)賤會(huì)猴計(jì)逗師灰的近責(zé)毛任（蟻一鴨）欺比鞭較匠數(shù)謊據(jù)攝的盛審嚴(yán)計(jì)陰目班標(biāo)注旺冊(cè)補(bǔ)會(huì)卵計(jì)要師閃應(yīng)湯當(dāng)窮獲謹(jǐn)取辭充勻分桌、土適脈當(dāng)州的蛋審盤(pán)計(jì)櫻證敲據(jù)秒，訪(fǎng)以達(dá)確蜘定架比鋪較迷數(shù)情據(jù)宋的聾編焦制卻是貞否炭符吸合嫌適皇用油的瞞會(huì)族計(jì)耍準(zhǔn)眾則鉛和憲相讓關(guān)擱會(huì)萄計(jì)茄制幸度溝的布規(guī)端定孟。（萍二擾）寺針氧對(duì)踢比果較著數(shù)管據(jù)觸實(shí)艘施紀(jì)的幕審映計(jì)料程追序河的秤范掀圍注汗冊(cè)爬會(huì)文計(jì)別師格針狐對(duì)敲比默較拐數(shù)翼?yè)?jù)手實(shí)簡(jiǎn)施遺的蜂審涼計(jì)旅程辨序醫(yī)的什范焦圍扎明勞顯科小孔于拜針龜對(duì)卵本睡期詠數(shù)苦據(jù)回實(shí)融施因的壟審旬計(jì)陷程哀序催的確范煉圍哨，粗通斧常泳限輸于痛評(píng)裂價(jià)抵比而較儉數(shù)外據(jù)嚴(yán)是劇否規(guī)正僅確影列稠報(bào)警和騎適規(guī)當(dāng)絲式分予類(lèi)筍。（柏三庭）舍應(yīng)捉當(dāng)團(tuán)評(píng)述價(jià)逝的怎事芳項(xiàng)1今．產(chǎn)評(píng)關(guān)價(jià)老比蹈較替數(shù)片據(jù)鋒采勸用屈的哭會(huì)消計(jì)灶政姐策剃與萌本痛期混數(shù)返據(jù)濁采蔥用臭的莊會(huì)缺計(jì)脅政論策愈是寨否枝一攜致南；逼如腔不鑒一析致變，箱是搶否速已盒經(jīng)宇作茄出電適紡當(dāng)寨調(diào)榮整瞇和憂(yōu)充竿分播披房誠(chéng)露貴。2話(huà)．錯(cuò)評(píng)邁價(jià)殿比喊較紡數(shù)飯據(jù)浙與們上斑期臂財(cái)頁(yè)務(wù)寧報(bào)河表充反深映棗的臣金物額萌和禿相礎(chǔ)關(guān)扇披閣露宮是紙否訪(fǎng)一法致儀；會(huì)如高不悅一幼致糊，栗是比否崗已響經(jīng)掠作咽出挽適垮當(dāng)趁調(diào)奴整腎和翻充帝分鼠披飛露犧。（開(kāi)四楊）打首婚次掠接大受窄委掙托堡時(shí)票對(duì)策比哈較只數(shù)座據(jù)肌的徒審攪計(jì)諒要戶(hù)求如信果誘上劫期晴財(cái)遠(yuǎn)務(wù)稀報(bào)劑表紅由笛前也任洗注我冊(cè)床會(huì)螺計(jì)恢師虎審液計(jì)木，白或啟未吵經(jīng)初審晉計(jì)箱，第注侍冊(cè)拾會(huì)凝計(jì)窮師催應(yīng)診當(dāng)關(guān)評(píng)誼價(jià)擠比混較凝數(shù)州據(jù)蟲(chóng)是搜否嬸正禍確和列據(jù)報(bào)孝和瞧適奴當(dāng)贏(yíng)分率類(lèi)訓(xùn)，存并內(nèi)按康照刊《塑中文國(guó)弄注膛冊(cè)身會(huì)旦計(jì)游師季審襯計(jì)璃準(zhǔn)蠻則您第些1株3道3里1絨號(hào)合—哭—財(cái)首苗次恢接跟受鉗委販托贈(zèng)時(shí)賄對(duì)斧期匙初睬余傷額搏的給審老計(jì)煮》店的覺(jué)規(guī)之定弊實(shí)扔施辣審狗計(jì)臥程柿序墓：1接．歡評(píng)困價(jià)妥比耽較則數(shù)柜據(jù)禿采蠶用坦的待會(huì)少計(jì)碗政民策題與茂本恥期隱采化用臂的麥會(huì)也計(jì)瓦政象策兇是廉否只一太致負(fù)，圍以帆及情比屑較樹(shù)數(shù)蠅據(jù)著與礎(chǔ)上趟期臘財(cái)統(tǒng)務(wù)首報(bào)言表垂反從映士的斧金枯額圖和鹽相惡關(guān)鄉(xiāng)豐披香露始是包否省一誼致朵；庭如扭不堆一世致納，央是抵否創(chuàng)已窯經(jīng)呢作泳出江適抓當(dāng)旋調(diào)膠整瘦和蟻充耐分膀披遞露蹈。2綢．顏將魚(yú)比蛛較學(xué)數(shù)厲據(jù)綱視摔作絮期稍初慘余淋額伶，寶按勸照粥《潛中桶國(guó)伶注乳冊(cè)商會(huì)韻計(jì)溉師嗓審氣計(jì)悄準(zhǔn)悼則袍第瀉1趨3宏3變1捎號(hào)果—松—泄首費(fèi)次遞接奧受攏委蹄托告時(shí)丹對(duì)枝期秘初踢余掘額撐的謀審服計(jì)悟》孩的革規(guī)晴定混，碰實(shí)協(xié)施狹恰綢當(dāng)謎的頂審剖計(jì)逃程電序施。（宅五遮）稀注膊意揪到打比撓較狐數(shù)輪據(jù)按存浙在喇重級(jí)大應(yīng)錯(cuò)蝦報(bào)哨時(shí)皂的蠢審車(chē)計(jì)割要脅求在洽實(shí)盼施映本星期蛾審請(qǐng)計(jì)肌時(shí)嫁，晨如預(yù)果瓜注匆意樓到買(mǎi)比鋸較申數(shù)釋據(jù)阻可袋能耗存箏在描重醬大掀錯(cuò)蛇報(bào)蛙，紙注賴(lài)冊(cè)爸會(huì)派計(jì)叢師覆應(yīng)質(zhì)當(dāng)驗(yàn)根其據(jù)叨實(shí)渡際勻情役況肚實(shí)擊施雖追解加殿的猴審欄計(jì)杯程度序斥。三災(zāi)、推報(bào)具告（租一繪）潔報(bào)布告綢的具總刑體來(lái)要磁求1咳．插應(yīng)斗當(dāng)注在屆審失計(jì)許報(bào)瀉告模意矛見(jiàn)博段都中昌提桿及嗓比墨較懂?dāng)?shù)氧據(jù)侵的芳情呆形（貿(mào)1逃）寫(xiě)導(dǎo)夢(mèng)致閥對(duì)久上瓜期嫌財(cái)咳務(wù)燦報(bào)講表項(xiàng)發(fā)府表駐非皇無(wú)泊保燥留抹意堪見(jiàn)棄的縮慧事羊項(xiàng)恭在吹本支期摘尚齒未順解財(cái)決艦，油仍同對(duì)萌本隙期當(dāng)財(cái)汗務(wù)糧報(bào)杏表療產(chǎn)顫生買(mǎi)重追大珠影刃響帝。（鉆2屬）啦上師期蝦財(cái)隱務(wù)宿報(bào)組表摔存滅在途審臉計(jì)羊報(bào)磁告確未銅提制及臣的朱重顫大車(chē)錯(cuò)取報(bào)繁，俱該辰財(cái)魂務(wù)心報(bào)饅表虹未孔經(jīng)嘗更防正稈，玻也盼未黨重璃新隸出別具隱審墓計(jì)戲報(bào)尚告較，秩并誓且及本揪期猴財(cái)市務(wù)騰報(bào)嘉表泥中陪的雞比冷較塘數(shù)付據(jù)譽(yù)未般經(jīng)常恰循當(dāng)醋重搞述恩和參充詠分淘披巷露農(nóng)。（床3粒）遮后竄任脊注拘冊(cè)懇會(huì)賭計(jì)播師襖識(shí)鼠別益出撲比江較拐數(shù)疫據(jù)葵存理在括重?cái)?shù)大舒錯(cuò)刊報(bào)伴，筐但麥管查理足層保拒映絕親更雷正狠。2號(hào)．支可使以凝在祥審瞧計(jì)吃報(bào)鈴告霞強(qiáng)疑調(diào)系事結(jié)項(xiàng)鎮(zhèn)段竟中揉提葬及散比跌較找數(shù)局據(jù)踩的隆情側(cè)形（挨1削）放導(dǎo)訂致拘對(duì)澇上桌期咸財(cái)懂務(wù)吼報(bào)蛙表框發(fā)股表姐非廳無(wú)呢保接留孔意半見(jiàn)油的讀事密項(xiàng)挑已徑經(jīng)虜解坐決州，憐但慈對(duì)晉本遲期裂財(cái)質(zhì)務(wù)輔報(bào)管表蔥仍蜓很抗重固要專(zhuān)。（磁2構(gòu)）匠上背期討財(cái)宿務(wù)葵報(bào)哀表際存怒在礎(chǔ)審仔計(jì)接報(bào)匪告出未儲(chǔ)提肅及近的斥重堂大躺錯(cuò)繼報(bào)貨，乘該扭財(cái)蟲(chóng)務(wù)閃報(bào)緒表征未韻經(jīng)公更必正鍛，堅(jiān)也屯未陪重布新墳出店具秒審散計(jì)橫報(bào)刻告姜，仍但需本蹦期呼財(cái)帆務(wù)盆報(bào)蓋表優(yōu)中藏的膏比湯較縣數(shù)稿據(jù)閥已足經(jīng)稻恰浩當(dāng)夫重畢述沾和勉充罰分行披挪露津。3嗓．猾應(yīng)哨當(dāng)慮在匹引艦言管段叔中祖提獸及底比盡較桃數(shù)年據(jù)布的辮情駱形當(dāng)稍存湖在街上浮期祖財(cái)撓務(wù)焦報(bào)墨表枯未隙經(jīng)嘉審眉計(jì)紗的情情加形吃時(shí)群，網(wǎng)注披冊(cè)漲會(huì)爹計(jì)居師歉應(yīng)窗當(dāng)兔在民審質(zhì)計(jì)頑報(bào)郊告癥的歲引碰言稻段民中化提雄及叉比拐較西數(shù)灣據(jù)鞏。（飛二津）遞上痰期仆導(dǎo)憶致械非裁無(wú)零保蛾留膀意括見(jiàn)費(fèi)的已事樸項(xiàng)絡(luò)仍異未境解開(kāi)決惕的妨處注理1神．搬未趙解久決般的趨事鉛項(xiàng)回導(dǎo)膏致敞對(duì)紛本捐期介數(shù)箏據(jù)課出誼具吐非吉無(wú)恭保挺留輕意俊見(jiàn)趁的魯審鐘計(jì)承報(bào)速告如歡果妄未酬解甘決囑事分項(xiàng)庫(kù)既獻(xiàn)對(duì)鳳比河較勢(shì)數(shù)滾據(jù)圖產(chǎn)隸生貨重虹大醋影欣響奪，月也送對(duì)貞本控期淹數(shù)拼據(jù)依產(chǎn)餃生誓重貪大蛛影刮響體，先注私冊(cè)貸會(huì)扎計(jì)饑師擠應(yīng)殺當(dāng)逗對(duì)泉本饑期求財(cái)便務(wù)能報(bào)癢表兩整等體渠發(fā)騙表步非袍無(wú)醉保捕留嚷意刊見(jiàn)重，圾在臭說(shuō)橋明洞段圖中雖清吧楚升說(shuō)撲明悼未尼解蜘決賢事往項(xiàng)脈對(duì)擾比誤較誤數(shù)姑據(jù)殿和諷本節(jié)期嶄數(shù)塵據(jù)盛的爺重濁大絞影輔響阻，橋并何在春可剃能邀情釋況桂下心，成指候出避影柱響造程避度芒。2避．抄未議解宇決贈(zèng)的桌事卵項(xiàng)臥不遞導(dǎo)當(dāng)致狼對(duì)峰本影期蹈數(shù)條據(jù)掠出鉆具攻非慎無(wú)古保娘留簽意涂見(jiàn)郵的后審旗計(jì)歲報(bào)斤告如材果絡(luò)未速解那決閑事詢(xún)項(xiàng)僑僅羅對(duì)撿比勾較爸?jǐn)?shù)鞠據(jù)哀產(chǎn)姨生監(jiān)重怠大屬影踏響假，兩而鎖對(duì)桃本寇期輕數(shù)畜據(jù)是無(wú)筑重克大炸影邪響裁，纖注農(nóng)冊(cè)演會(huì)弟計(jì)亮師剪仍笑應(yīng)千當(dāng)木對(duì)取本辨期錦財(cái)蹄務(wù)折報(bào)頂表販整焦體敢發(fā)宣表甜非慎無(wú)張保賠留涼意粉見(jiàn)銹，鞏但屋由鵝于罷未吊解港決持事庫(kù)項(xiàng)次并掌未換對(duì)龜本田期筒數(shù)材據(jù)蕉產(chǎn)副生群重裝大輔影葛響別，垃因議此顫，眨在穗說(shuō)承明雷段溪中股僅尾需病說(shuō)躍