審計(jì)學(xué)原理第二章

第二章審計(jì)的分類與方法本章講述了兩個(gè)內(nèi)容：分類和方法。其中審計(jì)的分類是從不同的角度按不同的標(biāo)志將審計(jì)進(jìn)行劃分，以便大家更好地了解它。而審計(jì)的方法部分向大家講述了審計(jì)工作中一些常用的技術(shù)方法，同學(xué)們應(yīng)熟練掌握并學(xué)會(huì)運(yùn)用它。一、審計(jì)的分類基本分類按審計(jì)主體劃分按審計(jì)的內(nèi)容和目的劃分按與被審計(jì)單位的關(guān)系劃分國(guó)家審計(jì)內(nèi)部審計(jì)民間審計(jì)外部審計(jì)內(nèi)部審計(jì)財(cái)政財(cái)務(wù)審計(jì)財(cái)經(jīng)法紀(jì)審計(jì)經(jīng)濟(jì)效益審計(jì)經(jīng)濟(jì)責(zé)任審計(jì)財(cái)政財(cái)務(wù)審計(jì)亦稱傳統(tǒng)審計(jì)，指對(duì)被審計(jì)單位財(cái)政或財(cái)務(wù)收支活動(dòng)的真實(shí)性、合規(guī)性和合法性的審計(jì)。內(nèi)容：檢查財(cái)政財(cái)務(wù)收支活動(dòng)中由會(huì)計(jì)處理的技術(shù)差錯(cuò)；（形式上）檢查被審計(jì)單位受托經(jīng)濟(jì)責(zé)任的履行情況。（實(shí)質(zhì)上）財(cái)經(jīng)法紀(jì)審計(jì)指對(duì)被審計(jì)單位貫徹執(zhí)行國(guó)家財(cái)經(jīng)政策、財(cái)經(jīng)法紀(jì)情況所進(jìn)行的專案審計(jì)。經(jīng)濟(jì)效益審計(jì)指對(duì)被審計(jì)單位經(jīng)營(yíng)成果和資金使用效果等進(jìn)行的審計(jì)。經(jīng)濟(jì)責(zé)任審計(jì)指對(duì)企事業(yè)單位的法定代表人或經(jīng)營(yíng)承包人在任期內(nèi)或承包期內(nèi)應(yīng)負(fù)的經(jīng)濟(jì)責(zé)任的履行情況所進(jìn)行的審計(jì)。其喉他胖分潑類按僻審芹計(jì)范庭圍劃稀分按院審離計(jì)實(shí)瓦施抬時(shí)養(yǎng)間劃戴分按滲審其計(jì)執(zhí)握行絹地止點(diǎn)劃礦分按孫審辛計(jì)動(dòng)坦機(jī)劃和分按頭是運(yùn)否預(yù)勻先的通騙知?jiǎng)潓?dǎo)分全新部汽審趴計(jì)局抓部當(dāng)審勒計(jì)專穩(wěn)項(xiàng)駱審證計(jì)預(yù)腸告?zhèn)銓彑捰?jì)突歇擊鋪審革計(jì)強(qiáng)罪制呼審摘計(jì)任垂意睡審帝計(jì)就漸地接審鋼計(jì)送材達(dá)懷審創(chuàng)計(jì)事隙前城審換計(jì)事千中秘審嚴(yán)計(jì)事博后競(jìng)審楊計(jì)就采地慌審氏計(jì)指飾審閑計(jì)架機(jī)臟關(guān)瘋或菜民疫間裁審貍計(jì)具組盡織圖派談遣敲審連計(jì)嫌人脅員到克達(dá)姨被霉審逆計(jì)允單守位映依往法忠進(jìn)舟行亂的忌審阿計(jì)俊。送塔達(dá)肢審拍計(jì)指宰審建計(jì)范機(jī)孩關(guān)仰通睬知覺(jué)被近審僚計(jì)孕單住位共將濃有鳥(niǎo)關(guān)借資事料氏在規(guī)增定早的扎審脫計(jì)釀內(nèi)逃送傭到植指新定濃審異計(jì)嚼地愿點(diǎn)趙，嬌由欄審撲計(jì)先機(jī)最關(guān)奏依謎法進(jìn)啄行拐審志計(jì)再。強(qiáng)變制久審舞計(jì)是收指賭依款法壺行匠使黑審稿計(jì)舌監(jiān)和督念權(quán)河進(jìn)饅行衰的握審廚計(jì)咐。任挨意線審釘計(jì)是射指愁根兩據(jù)在被沃審燭計(jì)宵單泄位速的再需猜要封委患托虜審項(xiàng)計(jì)拿組報(bào)織進(jìn)烘行踩的逆審趣計(jì)戚。預(yù)佩告季審昆計(jì)指蝴在止審曾計(jì)凱之氧前寺將孫審騾計(jì)瞧的以日規(guī)期雞、曾審跟計(jì)萍的寄目招的及僻主茂要獨(dú)內(nèi)柄容折預(yù)允先示通聞知臟被宿審勵(lì)計(jì)網(wǎng)單筍位幸而慶進(jìn)沙行臟的滔審若計(jì)淋。突天擊榆審蛾計(jì)指笛在偽審唐計(jì)座之撞前檔未縫將站審開(kāi)計(jì)迅的紋日鴉期宏、絕目晃的屠及霞內(nèi)容嘴通父知脫被銳審企計(jì)患單盲位配而們進(jìn)柜行盾的布審順計(jì)姻。二魚(yú)、址審邪計(jì)元的器方集法審敬計(jì)抖方筐法指膨完圖成訊審礦計(jì)作任軋務(wù)踩，忠實(shí)繩現(xiàn)罷審平計(jì)己目簡(jiǎn)標(biāo)接的清手乖段祥。審井計(jì)乞方螺法徐包慣括晚基形本穩(wěn)方再法售和岔技普術(shù)椅方罵法領(lǐng)，養(yǎng)在慨此尸我侮們叔只腐著碎重?fù)]講沖述技搏術(shù)澡方先法，扮也踩就垂是具濃體裂用漲以低查刷明嬸或吳證召實(shí)豆審切計(jì)辛項(xiàng)驚目造真御實(shí)渴性在、敲合甘法座性邊及冶正龜確服性都的踢各昏種鳳專米門娃方棕法。選嚴(yán)用爸審斤計(jì)幫方珠法毀時(shí)質(zhì)，脫應(yīng)脊注懼意皺服腥從類于燒審慢計(jì)番目比標(biāo)響、凡服產(chǎn)從墨于懲審聽(tīng)計(jì)鞭方香式牲、渣適挖應(yīng)累于殃被詢審型計(jì)植單汗位預(yù)的耍實(shí)搶際態(tài)情榜況廟。審皮查朽書樣面資潤(rùn)料飲的護(hù)方馳法證克實(shí)瓦客持觀事丙物閣的談方虛法順股查德法逆驗(yàn)查拴法盤興存聞法調(diào)眠節(jié)膀法觀盟察登法鑒警定書法（惜按支檢懶查喘順到序凡）（朱按倆檢廁查社范煮圍逢）（夜具巴體飾查資抵料傾法鐮）審飼計(jì)癥技賤術(shù)者方煩法審闖閱濤法核波對(duì)稈法查視詢讀法分錯(cuò)析窮法詳微查憤法抽軌查切法順襲查轎法豎與籌逆麻查燈法順鳴查務(wù)法（正嫩查歡法萬(wàn)）討指鼓按除照酒經(jīng)指濟(jì)獄活強(qiáng)動(dòng)杏運(yùn)氣行瘋的泡步搜驟捏或稼時(shí)爆間她的真先棗后倆順陰序池依山次鑰審召查儲(chǔ)會(huì)沾計(jì)色資童料霜或倡其半他蛋資靈料危的嗎方佛法劍。逆紙查啟法（沿倒聲查刪法頸）效指販逆都著歷經(jīng)逃濟(jì)爺活員動(dòng)拳運(yùn)覺(jué)行楊的汁步辜驟隊(duì)和借時(shí)騙間錢的與先姐后地順梯序股來(lái)臥審闖查勿會(huì)款計(jì)滋資胸料險(xiǎn)和誦其燙他購(gòu)資重料今的既方米法倚。原妄始妖憑況證記從賬視憑寶證賬尸簿會(huì)館計(jì)雙報(bào)臉表兩含種柜方陡法景的優(yōu)顏缺劇點(diǎn)行和牢適窯用蓬范添圍應(yīng)啦掌艱握近，翻見(jiàn)P在3捆7。詳剩查偵法壯與襲抽以查串法詳止查賤法（發(fā)細(xì)研查扔法輩）診指閥對(duì)穿被畏審隔計(jì)治單棵位嫌一屢定用時(shí)抽期段內(nèi)廳全肅部烘或移某研一慢部魚(yú)分尿經(jīng)決濟(jì)葡活催動(dòng)屈的愧有裁關(guān)隙資殘料伸進(jìn)勿行唇全孝面皺地灶、虜細(xì)拴致賤地筑、羅徹餡底抹地槍審湯查飾的經(jīng)一知種你方磨法竹。抽劃查厭法是暴從壤被厲審麗計(jì)郊單酬位覽一良定矩時(shí)穗期伏內(nèi)弄的鈴全燙部懂或警部墨分?jǐn)〗?jīng)糠濟(jì)低活臘動(dòng)餡的只有滾關(guān)璃資剝料兩中女抽鴿取映一螺部乏分錄為喘樣質(zhì)本胖進(jìn)甚行娛審除查舌，半據(jù)忌以蠅推量斷敵總做體剃資冒料訪的捕正廊確羞性浙、晚公位允劫性摘的眾一攔種欲方貍法蕩。抽狹查確法煤按選抽暫取傭樣衫本捕的甩方夸法快不勉同惡又舟分喝為廊：任成意生抽督樣企法際、洽判庫(kù)斷繁抽回樣達(dá)法群、面統(tǒng)店計(jì)濫抽想樣梨法請(qǐng)滅掌些握卸這兇兩旁種辮方煩法暴的優(yōu)技缺喇點(diǎn)阻及源適折用卸范斗圍，呼見(jiàn)P怠3郵8。詳斃查冰法貧全種部遙審頃計(jì)抽貝查房誠(chéng)法圍部鮮分鍋審麥計(jì)審綢閱含法審瘋閱謙法指懂審邁計(jì)冷人碑員氣對(duì)縮慧被航審琴計(jì)族單廚位駛的怒會(huì)暴計(jì)維資冤料倍及浪其庫(kù)他蛇有鎖關(guān)生資汗料賽進(jìn)跨行府仔殖細(xì)羞審農(nóng)查傘和諸詳誤細(xì)義閱補(bǔ)讀鏡，靈以政判未斷狠這閃些辱資儉料踏所灶反哀映群的軋經(jīng)統(tǒng)濟(jì)央活趟動(dòng)懂是竿否茫符昨合維國(guó)輛家棉規(guī)階定炕的眨一串種改審幫計(jì)斃方軋法助。利奧用街審米閱歸法輛可脆審顯查會(huì)毫計(jì)獎(jiǎng)憑噸證蔬、會(huì)扇計(jì)氧賬叼簿披、會(huì)版計(jì)蛛報(bào)肢表五、其碰他廉資玻料填。原滋始口憑鋤證頓的歸完折整造性急、睡真枕實(shí)胖性相、長(zhǎng)合棵法司性像、害正狐確毅性內(nèi)和音一后致掙性偽；記限賬彩憑陵證給的羞正版確幼性坊、償一捏致局性摧和稿完公整愛(ài)性會(huì)教計(jì)固賬苦簿壁的簡(jiǎn)合叨規(guī)稅性朽、陪合內(nèi)法訓(xùn)性寄和尾正串確腹性會(huì)郊計(jì)遙報(bào)療表彎的寧真擴(kuò)實(shí)刊性晌、暑完拍整梢性耽和慌衡柳等莫性審潤(rùn)閱嘉憑羞證現(xiàn)訪付憐4己7#憑川證勿（伐摘詢要雨為派支箱付蠟拆周除扶地洽磅國(guó)的捆勞念務(wù)輕費(fèi)往）弟：借悄：茶營(yíng)仔業(yè)變外芬支崇出維－粒－招其襯他拍7遠(yuǎn)6益0貸偷：羽現(xiàn)漠金約7旦6駕0銀各付高3兼4#憑蔬證曉（千摘淡要繳為都支桐付欺投燭資升款想）兩：借誘：碧短似期乖投鈔資郵5仁1形0臣0熊0曬0投識(shí)資臟收巾益鬼5監(jiān)4辛0葵0頭0貸穩(wěn)：宜銀傅行組存友款盆5幸6牌4訓(xùn)0宋0裙0核老對(duì)倉(cāng)法核醒對(duì)驕法指頸在綁相螺關(guān)魔的紀(jì)資喜料疏之冰間驕進(jìn)彩行柜相依互帖對(duì)遮照侄比終較魔，狼以芳認(rèn)蘇定緣瑞其貝內(nèi)汪容臟是稼否嗎一鑰致伍，暢記牌錄瘦是仗否菜正予確參的饒一框種握審告計(jì)彎方爭(zhēng)法豆。審?fù)ｉ啽ㄉ婆c鑰核紙對(duì)托法雹要蟻同圍時(shí)結(jié)口合撓運(yùn)扁用。原粗始勇憑眉證記種賬娘憑銹證會(huì)吼計(jì)肆報(bào)蛋表總訴賬日逗記顯賬明獲細(xì)施賬匯總記賬憑證科目匯總表利斬用潮核胡對(duì)切法唇可吳進(jìn)腥行刺證眉證舍、朽賬急證受、仇賬砌賬賺、要賬補(bǔ)單勸、鄉(xiāng)豐賬烘表琴、求表凝表背核溪對(duì)椒。查感詢冠法查抵詢寫法指剝通醬過(guò)邊查秒對(duì)咐和添詢?nèi)趩?wèn)鐮來(lái)導(dǎo)取綁得律必野要恐資格料繼，象以固獲斧得爆真便實(shí)新可密靠拐的鉛審含計(jì)低證貍據(jù)僅的熄方戴法喬。頸它橫包凝括睡詢蹄問(wèn)蠢法非和斷函盯證食法纏。詢旅問(wèn)權(quán)法是鋒審丹計(jì)眾人杰員灶在攔審得計(jì)巾過(guò)舍程獸中石，內(nèi)以桐口土頭部的已方捏式各向未被亭審氧計(jì)謎單妖位麗有稠關(guān)爆人翁員宗提在出炮問(wèn)悼題士，碎并牧將阿他堅(jiān)們睛的際口撞頭暢回亮答激作熱成燙詢弦問(wèn)儀筆雙錄朽的裹審慨計(jì)型方靜法季。鏈利舉用為詢渠問(wèn)敲法?？缮?qū)κ釙?huì)紗計(jì)盟憑騙證蹦、右會(huì)合計(jì)扮賬爽簿爐、早會(huì)龜計(jì)卻報(bào)距表露及愛(ài)其決他烤資稀料最中辣存侵在咳的究問(wèn)乎題割進(jìn)貍行幻玉詢裝問(wèn)嗚。函市證衣法指沸審月計(jì)態(tài)人貿(mào)員洽為頁(yè)查將清括被膛審糕計(jì)塞單出位出的親某碰項(xiàng)牙記鐵錄郊正鮮確旁與奶否脖，般通支過(guò)恨發(fā)微函浮到膝被邊審敵計(jì)橫單母位芬或劫給傲有遠(yuǎn)關(guān)旱人糧員厘進(jìn)國(guó)行暴查訓(xùn)對(duì)白，潤(rùn)以農(nóng)取塊得糟證悄明似材抬料逢的芝一太種涼調(diào)欠查排方刷法拖。顛它閱有螞兩屋種若類國(guó)型牙：確肯矮定籌式匙、家否殖定崖式瘦。否什定夜式肢函脆證課示夸例詢初證揀函泛疤達(dá)從公驅(qū)司臭：因規(guī)審縮慧計(jì)卻所貪需辱，共敬飄請(qǐng)壇核演實(shí)反截騙止2棵0蔥0銀2年1儉2月3選1日練所芳欠浙我慨公咽司宴的嬌賬委款越是關(guān)否授正遼確仗，疼金援額4魯5疏0村0罷0元做。時(shí)核愿實(shí)奧后捧若值與列貴求公蓬司載的咐記琴錄蒜不森符次，鈔請(qǐng)諷將賊差博異溜數(shù)潤(rùn)告撐華私康稠會(huì)衰計(jì)徹師鮮事濤務(wù)金所買。棟所末附旺信染封斗供鞋回岸復(fù)旬之育用船。本判函德并幸非霜催壁款升單素，煎請(qǐng)雞勿行將挨款艱項(xiàng)鴿匯跡給默華弄康醋會(huì)筑計(jì)恩師缺事距務(wù)廈所個(gè)，藝非忽常羽感才謝仁你幅們線的繼合錫作疫！2五0唯0滑3捕.囑2舌.孔2厲0王城煒（媽簽蝴名列蓋盒章參）藍(lán)栽格冠公著司毯（疤公噴章歷）函煎證臺(tái)時(shí)棒應(yīng)止注衡意旺的活問(wèn)歇題（單一喜）鬧將厘被既詢勤證老者透的葬名嫂稱綢、山地步址融、麻賬棚戶狠余續(xù)額柱或霞其愿他同信伯息遣與翠被俘審漲計(jì)磁單想位遍有紐奉關(guān)涉記自錄吃核貸對(duì)歐；（蝕二男）護(hù)詢調(diào)證著函雁經(jīng)拳被然審秩計(jì)稼單洗位至蓋呈章港后蒙，火由所注證冊(cè)扯會(huì)獅計(jì)爺師撫直施接蜂發(fā)望出赴；（礦三膜）尿在氏詢道證驚函串中豆指虹明輩直太接滑回根函謎給魔執(zhí)普行喝審淺計(jì)予業(yè)汽務(wù)例的振會(huì)棉計(jì)馳師湯事角務(wù)興所性；（渴四齊）棋將頓發(fā)教函早和?；赝芎f(shuō)情課況挎記厭錄堂于缺工查作庸底徒稿蹲，輕并抹匯訂總柏統(tǒng)均計(jì)灰函茶證炸結(jié)陷果陰；（惰五傾）呈以曬傳熄真視回靜函越的袋要授求丑對(duì)省方鼠寄底回假原風(fēng)件兇。例如題戲一東廈潤(rùn)若會(huì)聚計(jì)漿師綱事望務(wù)形所惱注顯冊(cè)枯會(huì)胸計(jì)焰師撤李愛(ài)立妙在漏對(duì)忘大漿華蘭公葡司2虎0嗚0捐1年某度拾會(huì)黑計(jì)展報(bào)帝表根審襯計(jì)堵時(shí)夸，宋決辰定若于2香0毯0碰2年芝大駱華蓮公浮司臺(tái)的磁債政務(wù)創(chuàng)人華樂(lè)絨凱綱公孔司攝截繩止2驕0粉0巡壽1年1注2月3元1日幼所短欠2喊3欄0腳0尚0元喚進(jìn)浩行救函值證雄。羊經(jīng)降初坑步先審飄計(jì)丑，得大麥華遙公偷司磚應(yīng)預(yù)收碼賬繞款筋相棵關(guān)帽的螞內(nèi)革部廟控謀制附是乘有虜效包的紙，班應(yīng)淹收巧賬進(jìn)款見(jiàn)預(yù)妻計(jì)歐差不錯(cuò)牲率博也翅較粉低逃。[要住求]（1）查根白據(jù)昨上素述遼情鴨況孕，面請(qǐng)杯指校出叨李黎立盼應(yīng)香選攔擇盤何斑種寬函拿證襪方鞭式擾？（2）豎根族據(jù)爛上含述濃情揮況臉，耳請(qǐng)職代載替謎李拘立柱起吐草降一脅份多對(duì)饒樂(lè)能凱化公鐵司賢的推函自證則信曉。參釋考缸答揉案答犧：刑（1）蛇李美立陷應(yīng)嘩選閉擇克否裙定膝式撇函叢證久方勻式蹤蝶。（2）蝦函有證萄信糾：樂(lè)悼凱黎公群司桂：因邊審港計(jì)歲所平需抄，剩敬拿請(qǐng)因核瞇實(shí)冊(cè)截狠止2香0巧0盜1年1蝕2月3渣1日只所潛欠更我疏公晃司橋的廢賬沸款熄是壓否典正句確屬，央金棉額2叛3辛0舍0雪0元欠。陸核皆實(shí)嚼后套若滋與榴貴巴公膊司碑的攤記域錄旋不南符喪，騰請(qǐng)駝將鄰差出異襲數(shù)夠告你東夠潤(rùn)軟會(huì)湯計(jì)剃師沾事賢務(wù)蜻所盼。嚴(yán)所波附悟信止封廉供博回耽復(fù)盛之修用嶼。本議函階并要非像催春款笛單案，自請(qǐng)列勿摟將北款壤項(xiàng)罩匯縫給囑東廉潤(rùn)炊會(huì)閃計(jì)膽師白事涉務(wù)執(zhí)所何，啟非羞常老感重謝粘你該們擴(kuò)的灶合食作算！2結(jié)0綠0你2閑.乳1唇.笨2竊0李迷立（多簽鴿名截蓋劑章卻）大鎮(zhèn)華斷公殲司劑（搞公龍章請(qǐng)）分返析溉法分圾析參法（皂分郊析奪性賴復(fù)荒核幸法義）鍛指眠審橡計(jì)必人弊員撤在泛審厭計(jì)餐過(guò)顛程綁中胃，命通東過(guò)難對(duì)錄審愧計(jì)環(huán)事畏項(xiàng)備的廢相惑關(guān)箭指碑標(biāo)便進(jìn)液行益對(duì)喂比紹、槳分鬧析股和尺評(píng)球價(jià)請(qǐng)，四以虧便色發(fā)悄現(xiàn)名其光中沙有期無(wú)僵問(wèn)喜題獲或譜異鐘常根，鏡為識(shí)下院一贊步遮提債供畢線準(zhǔn)索嘆的秤方?jīng)_法際。分窯析絕性嘆復(fù)坊核濾在蛇審聰計(jì)計(jì)扇劃、煉實(shí)腳施曠、報(bào)勿告三矩個(gè)蘋階蓮段勵(lì)中允均雪可觀運(yùn)決用畢。將幫被蜻審陸計(jì)陪單礦位小本蟲(chóng)期像數(shù)稍據(jù)丈與美前聾期美數(shù)哄據(jù)災(zāi)做祥比客較觸（跌報(bào)宗表嘆余糞額火、編明價(jià)細(xì)捷資牲料奶、姥各洽種跡財(cái)儉務(wù)料比誘率蟲(chóng)）將切被懶審會(huì)計(jì)房誠(chéng)單躺位愉數(shù)皮據(jù)扭與嚷所校在古行敏業(yè)均數(shù)嫂據(jù)宣做括比忍較將奧被炊審剩計(jì)或單菊位詢實(shí)紗際灣數(shù)過(guò)據(jù)逼與濃其罷計(jì)萬(wàn)劃渣或艘預(yù)樹(shù)算青做怖比替較將皂被側(cè)審幣計(jì)駕單框位諷實(shí)晝際具數(shù)扶據(jù)漫與巨審猜計(jì)屬人刺員俗預(yù)霜期覺(jué)結(jié)搭果液做拿比縮慧較將榜被澇審店計(jì)或單抓位昌實(shí)堵際雅數(shù)府據(jù)哲與啦利腫用權(quán)非峽財(cái)吳務(wù)詳數(shù)娛據(jù)休得耳出折的鈴預(yù)室期繪結(jié)陪果篩做梳比欣較具疤體膨可甜用娘簡(jiǎn)連易捐比秩較撿、戒比械率桃分蜂析品、配結(jié)撿構(gòu)采百伙分夾比陣分術(shù)析趴、窯趨適勢(shì)退分野析老等鳴方贊法賞。盤鎖存室法盤艷存勁法（判盤叨點(diǎn)霉法喝或勿實(shí)耽物昆清繳查差法碧）筒，眨指慚審饒計(jì)恰人偵員偵通肚過(guò)香實(shí)捉地喪盤液點(diǎn)宇來(lái)荒審賞查姥以障實(shí)買物臭形燃態(tài)永存肯在傻的米有何形遭資純產(chǎn)翅如嗽庫(kù)猾存船現(xiàn)領(lǐng)金倆及魚(yú)其煌他匙財(cái)策產(chǎn)敞物數(shù)資棕實(shí)蒜有灘數(shù)劉額緊的沃審渾計(jì)塑方律法億。盤榜存貿(mào)法床按吵組君織擾方吉式潮不秒同挽有直濟(jì)接糠盤至存闊法蓮和萬(wàn)間捧接咸盤睛存唐法蠢。調(diào)抖節(jié)辨法調(diào)少節(jié)無(wú)法指膽為甲驗(yàn)夸證群某與一方項(xiàng)杯目底數(shù)失據(jù)酷的鄉(xiāng)豐正蒼確冤性魂，鋒使腎兩泳個(gè)哄獨(dú)謎立導(dǎo)和凳各額自域分煩離浙的旅相股關(guān)番數(shù)灣據(jù)社，烘通糖過(guò)監(jiān)調(diào)問(wèn)整冒而書趨葛一扇致奮的喚審窩計(jì)乘方挽法則。應(yīng)避用歉范范圍文：椒證蜂實(shí)著財(cái)破產(chǎn)跨物雄資任賬罰實(shí)殘是妖否瘋相倒符頸；證酒實(shí)有相慌關(guān)爐數(shù)姑據(jù)敢能初否俯趨墻于裂一個(gè)致披。通傷常陳有監(jiān)：思庫(kù)洞存折材炭料蹈調(diào)絹節(jié)專表憤、鐘在生產(chǎn)曲品漂調(diào)蹲節(jié)卡表煩、產(chǎn)桌成芽品皆調(diào)塑節(jié)椒表覆、理庫(kù)右存較商卷品聾調(diào)棉節(jié)喚表舍、銀沾行喬存刃款傭調(diào)服節(jié)勞表宣。被查日存量被查日至盤點(diǎn)日發(fā)出量盤點(diǎn)日存量被查日至盤點(diǎn)日收入量＝＋－例位題尋二某溝廠倡2么0色0環(huán)3舊年陰1芹2漠月攏3蜘1殲日咸原步材玩料央中把4素0但×靜4鈔0＃角罰鋼蟻賬碧面臉結(jié)申存首1苗6宇0繪0徐千膀克典，恭2序0郊0抹4欣年鑼1挎月督2俘0封日候盤蚊點(diǎn)艦實(shí)騾物紋為爽2垃1絞0方0瘋千究克落。華在敗2束0灰0虎3絲式年元1蛾2你月襪3醉1挨日女至醬2滲0鋼0壺4疼年枕1命月柱2月0攤?cè)振g期漢間灰收扮入貍量槐為籍2捉6怖0功0喊千吉克中，由發(fā)里出澆量抵為嫂2倍0慶0霉0烤千月克僚。襯試蕉推游算鞠2怪0閉0璃3抱年孕1逃2賺月切3扮1濫日狗實(shí)已際身的甩應(yīng)憲結(jié)貿(mào)存投數(shù)揉量笨。被身查昌日簡(jiǎn)應(yīng)鋼存系量拉＝秩2證1絲式0嬸0礦＋潔2懷0放0怖0渴－畫2倆6點(diǎn)0痕0＝避1浴5感0糕0火（淋k情g發(fā)）被坦查妹日秧結(jié)株存異實(shí)紐奉物她1賤5令0響0顆＜?xì)炠~誼面鋒結(jié)船存倒數(shù)圍1盒6主0喘0？〖伶資芒料冬〗盒某賺會(huì)悔計(jì)辯師蛙事雨務(wù)慨所丈接窯受俗A公培司攀的莖委司托室，在對(duì)炮其顯2好0茫0情2沉年禾1風(fēng)2坊月經(jīng)3存1清日繡的攜資即產(chǎn)賺負(fù)勝債竹表沫進(jìn)墓行循審智計(jì)婦。勇在洽審逝查話資餡產(chǎn)坦負(fù)嬸債合表迅“恩貨圖幣渡資佩金課”抓項(xiàng)須目栽時(shí)衣，芳發(fā)械現(xiàn)啟A額公常司墾2甘0鵝0績(jī)2鑰年衣1眼2描月縱3悠1迎日競(jìng)的榜銀色行霧存暢款餡數(shù)威額谷為漂3師3青5鄉(xiāng)豐0蠟0何元究，燒銀滑行域存較款糾賬福面索余糞額犬為虎3愿5勇0卵0穗0卸元弊。認(rèn)派動(dòng)審閃計(jì)廳員層向蘋開(kāi)票戶番銀倆行豆取犬得切對(duì)耕賬兩單勿一毀張律，收2剃0零0露2移年喚1乖2心月失3帆1疤日春的壯銀宇行應(yīng)存茶款投余伸額濫為番4李2蹦0拖0軌0蒜元包。錯(cuò)另嗓外架，岔查輩有阿下貝列斗未帥達(dá)柿賬倒項(xiàng)裳和棗記將賬麻差懂錯(cuò)批：（模1爹）遭1商2瓶月思2待1求日掃公初司縫送影存毅轉(zhuǎn)共賬勇支咬票慶5制8嶼0章0掩元鄰，室銀惑行阿尚愚未繡入像賬趙；（娃2沈）活1額2背月餓2暗3移日囑公仰司竟開(kāi)貢出集轉(zhuǎn)戰(zhàn)賬母支便票沸5衫3咸0險(xiǎn)0桶元錯(cuò)，等持奶票驢人隔尚窩未較到高銀棒行紹辦造理嫌轉(zhuǎn)右賬員手邪續(xù)??；（緩3尸）宴1艙2蠢月屠2葉5免日屬委贊托熱銀請(qǐng)行構(gòu)收徹款侍1輝0充3聰0院0妖元單，偉銀丘行稿已翼收源妥恢入籮賬牽，薯但收丑款劈燕通順知棟尚綠未宰到美達(dá)雷公而司流；（理4細(xì)）扎1澡2戲月儉3文0核日抖銀索行歐代粱付越水證費(fèi)建3肥1緞5皆0循元座，才但特銀受行踏付曬款塞通冶知弦單筑尚窗未軌到謀達(dá)慌公奇司另；（解5饒）澇1途2才月固1常5歪日塵收擦到推銀岸行箏收求款弓通汗知珍單很，座金漆額概為杰3悠8冶5斷0濁元地，季公揉司逼入新賬遭時(shí)夠，蛾將孝銀柔行郊存城款爸增熄加將數(shù)企錯(cuò)腦記京成搭3桿5吩0農(nóng)0導(dǎo)元大?！急獦?gòu)求好〗阻根晉據(jù)騙上覽述搖資例料興，陸編件制截銀飛行海存淹款胸余構(gòu)額暢調(diào)械節(jié)續(xù)表赴，找核瓣實(shí)呆2攻0駕0元2饒年聚1薄2彈月項(xiàng)3怠1罩日市資循產(chǎn)戚負(fù)夫債銳表補(bǔ)上創(chuàng)“燈貨盒幣單資專金起”你項(xiàng)濤目何中遵銀器行傍存反款南數(shù)已額芒的約公雙允垂性承。例賓題華三參僅考飲答酸案銀喊行敲存西款插余族額抓調(diào)良節(jié)別表單企位哭：A公現(xiàn)司2窄0嶼0置2能年1炊2月3肺1日金糾額程單欄位輔：刪元項(xiàng)

目金額項(xiàng)目金額銀行存款賬面余額35000銀行對(duì)賬單余額42000加：銀行已收，公司未收的款項(xiàng)減：銀行已付，公司未付的款項(xiàng)加：企業(yè)記賬差錯(cuò)數(shù)10300

3150

350加：公司已收，銀行未收的款項(xiàng)減：公司已付，銀行未付的款項(xiàng)5800

5300調(diào)節(jié)后的存款余額42500調(diào)節(jié)后的存款余額42500審窮計(jì)色主暗管蠟：牲李儀玲審亞計(jì)迷員殘：誓張綁萸會(huì)兄計(jì)堤主逝管忘：腰王脈紅會(huì)匆計(jì)褲員爭(zhēng)：碧李境明參孩考噸答都案泄（輔續(xù)雞）從動(dòng)銀動(dòng)行穗存鍬款券余使額衡調(diào)揪節(jié)吩表中可本以探看原出術(shù)，A公肉司鄙2柴0戀0故2島年1簡(jiǎn)2月3罩1日盯銀薪行葛存豬款仍調(diào)確節(jié)氏后南的長(zhǎng)數(shù)廉額對(duì)與訂銀茄行負(fù)對(duì)平賬肺單粉調(diào)個(gè)節(jié)榨后正的則數(shù)散額彩雙汪方球都材為4復(fù)2鳳5鵝0慰0元畝，你從致而密證太明嗓公耀司鏟銀材行貞存改款航賬耽面激余開(kāi)額3膛5憤0鄉(xiāng)豐0僑0基插本狀屬臥實(shí)秤。循可箏見(jiàn)蹈，容資舞產(chǎn)攀負(fù)絡(luò)債燒表祥上乞的本“飛貨麻幣敢資梅金齊”屬項(xiàng)訂目禿中咬的嗎銀撲行辯存毀款虜數(shù)3盾3濱5圈0昆0元己的澤真木實(shí)刷性李程帝度承很寫差困，枕應(yīng)她加昏以障調(diào)侵整輪。觀規(guī)察預(yù)法形與每鑒班定饒法觀削察療法指有審困計(jì)欠人跌員商親州臨懷現(xiàn)趙場(chǎng)箭對(duì)脊被踩審?fù)?jì)的單更位泄的捧經(jīng)念濟(jì)潑管膨理膠及燒業(yè)斑務(wù)萄活澇動(dòng)劫進(jìn)貞行怒實(shí)臂地頓觀殘察飛，紀(jì)借員以撒查爸明偶被哲審卸計(jì)笑事慢項(xiàng)者的脂事雨實(shí)筐真吧相收的樂(lè)一今種料審嗚計(jì)背方吹法木。審寺計(jì)飄人皇員信可肆觀損察內(nèi)培部?？馗胖平鹬铺苟饶畹臍g執(zhí)姐行責(zé)情迅況喉；經(jīng)抓濟(jì)配業(yè)預(yù)務(wù)身的葡運(yùn)銅作帖過(guò)贏程儀。鑒殲定妻法指脊通膀過(guò)木物責(zé)理嶄、皇化乎學(xué)教、初技飼術(shù)泉鑒擦別免等喘手竊段效來(lái)逼確套定波實(shí)豎物顛資知產(chǎn)猛的駱性隆能揚(yáng)、畜質(zhì)必量筋和上書慨面爹資玩料麗真濫偽巷的構(gòu)一加種為方潔法浴。例量題佳四〖示資脖料索〗遍審譯計(jì)裹人資員轉(zhuǎn)在嗽審晨查闊某酒企輛業(yè)禽管裳理鐵費(fèi)倚用替賬織戶謀時(shí)拐，冷發(fā)朗現(xiàn)號(hào)如葡下跨記扇錄條：（和1?。?fù)企桃業(yè)謊車拼間怒部謠門局固恩定筍資卵產(chǎn)戒的補(bǔ)修魔理秤費(fèi)清用挎1槍2棒0吉0泰元纖；（甘2臉）疼為帆購(gòu)賠貨遲單抵位每墊笨付伐運(yùn)隆雜燭費(fèi)粒8寧3繡0戲0吼元買；（號(hào)3旬）愉支落付方車袍船辣使篇用抽稅壺3弦5危8減0摘元彎；（爸4儉）厚支知付怎未克完捕工秒程高借堅(jiān)款飯利窮息幸3榜2御7升0葉元離；（霉5碑）估購(gòu)化入枝材齊料窯的粉外夠地嶺運(yùn)系雜序費(fèi)首2蘿5銅6偉0壤元漫；（登6番）擱支束付蘇短倒期煎借錄款鹿利熄息降4尊9察8豈0弓元刮?！柬樢獪喦笳ā嚼⒄f(shuō)販明孫審合計(jì)完方浙法活，勒指袖出貫存絡(luò)在朱的殿問(wèn)祝題宣并奪提如出亞處挺理降意膀見(jiàn)簡(jiǎn)。參戶考奴答監(jiān)案答提：悲（1）切審伙計(jì)鞋方離法爽：捆審溉閱衡管幣理蹄費(fèi)愛(ài)用書明燭細(xì)惕賬翻，悅并烘抽壁查芽有束關(guān)換會(huì)掠計(jì)嘴憑上證蘿。（2）脆存鵝在恥的美問(wèn)慘題紗：椒下瘦列衫支抗出很不嬌應(yīng)喇列填入冬管梨理掛費(fèi)尤用德：企獅業(yè)虛車科間植部部門駐固暑定帶資茫產(chǎn)辟的查修聚理雹費(fèi)漸用悲應(yīng)飾列甲入寧“銀制俗造憲費(fèi)蒸用然”多賬旁戶緞；為洽購(gòu)貪貨分單豬位蔥墊蚊付森的菌運(yùn)俊雜礦費(fèi)叛應(yīng)腦列國(guó)入步“庸應(yīng)擁收砍賬仙款斑”竊賬穩(wěn)戶督；未吧完饅工宰程槍借茄款壯利滑息另應(yīng)聰列沃入仗“租在民建橫工塌程急”玩賬猴戶童；購(gòu)化入閥材分料麥的皇外桐地?fù)]運(yùn)毀雜村費(fèi)稻應(yīng)理列摩入棉“乘物含資芒采戀購(gòu)戒”四賬發(fā)戶丙；支砌付梨的橡短螺期疫借勵(lì)款柴利糖息游應(yīng)抄列有入原“棕財(cái)悄務(wù)順費(fèi)案用詞”付賬扭戶找。參柳考由答頸案凝（搬續(xù)襯）（3）簡(jiǎn)處歪理劣意明見(jiàn)縫：夠上次述益已馳記績(jī)?nèi)牖摇爸豆苷汤砩腺M(fèi)隸用歪”織賬鎖戶帳的惑各我項(xiàng)論支餃出濱，防應(yīng)百按厭規(guī)墓定同列溝支桑。頑其箱調(diào)云整播分哥錄情為犁：借鄭：法制擺造鑼費(fèi)財(cái)用1真2過(guò)0隨0應(yīng)購(gòu)收墳賬橡款8米3賠0盡0在眼建艦工毯程3鬧2狀7災(zāi)0物區(qū)資凳采醋購(gòu)2翁5蝕6取0財(cái)話務(wù)泄費(fèi)榜用4嬌9監(jiān)8賴0貸稿：烘管董理言費(fèi)剖用2比0魄3潑1妖0例要題眨五資表料徹：荒某滔企察業(yè)畫采引用時(shí)月關(guān)末蓄一炭次稅加滅權(quán)慎平律均殊法儲(chǔ)計(jì)襖算思結(jié)它轉(zhuǎn)堂耗倍用逼材贈(zèng)料刪成收本認(rèn)，討本飾月漠甲兼材移料汽月暫初腳結(jié)導(dǎo)存啊數(shù)巴量5卸2行0笨0公始斤爪，憲金奴額原為7泰8鄙0兄0元營(yíng)，附本猶月伏購(gòu)灣入同甲破材蒸料析數(shù)鏟量7凱3遲0稿0公徐斤矮，鄰金呀額片為1克4救6釘0讓0元賊。垂本賊月址基溜本攏生紫產(chǎn)惹車挎間填耗段料5沃0卻0暑0公男斤逝，震結(jié)鋼轉(zhuǎn)雁材裙料隨成溜本1睬0塵0勝0姨0元塞。要母求卵：瞇說(shuō)登明員審植計(jì)端方趨法賠；臥指?jìng)?cè)出貫存挪在敲的吊問(wèn)兔題屑并爹提爬出笛處砍理觸意煮見(jiàn)雁。參慕考棕答普案答便：握（1）萍審尿計(jì)恭方速法謝：旗審發(fā)閱貢甲輸材渣料草明階細(xì)夠賬維，薪抽腔查咬有就關(guān)駁會(huì)某計(jì)拘憑傘證壯，弄驗(yàn)卻算加結(jié)儀轉(zhuǎn)再發(fā)著出畢材悄料棉實(shí)杜際殿成賄本明。多如轉(zhuǎn)佛材田料伯實(shí)桿際用成歸本=珍1伙0痕0吧0愉0－8捏9微6徒0占=膚1池0后4遍0（醬元母）（2）駐存會(huì)在習(xí)的體問(wèn)乓題離：污該啄企朱業(yè)槽按劉進(jìn)桑料擱價(jià)斥格釘多疊轉(zhuǎn)晚耗豬用抵材紅料版成艇本1影0趣4褲0元抄。（3）辨處育理設(shè)意涼見(jiàn)穴：塘多淋轉(zhuǎn)沸發(fā)牲出矮材復(fù)料奶實(shí)躺際課成逮本燦，桶應(yīng)淋予咳以秘沖占回相，智其逃調(diào)研賬京分鼓錄泡是劃：借敏：奏生斯產(chǎn)蔑成握本?！獢n基慈本確生題產(chǎn)鳥(niǎo)成墾本1忌0博4或0（適紅邁字用）貸少：浴原朱材瘡料1丹0劣4濾0（竹紅銷字忍）例劇題輪六審版計(jì)揚(yáng)人界員宗在檔審哪查萍某貧企腸業(yè)嫌“的應(yīng)尖收匆賬欲款獎(jiǎng)”磨賬普戶西，性發(fā)臨現(xiàn)仁其蛋中口一默筆俯業(yè)削務(wù)姥的龍會(huì)棗計(jì)籠分甘錄點(diǎn)為答：借知：躬應(yīng)攏收綱賬茅款7墻5童0犯0歌0貸覽：應(yīng)抗付魔工俊資7儲(chǔ)5褲0充0口0要英求糖：石指掘出州上蛋述括經(jīng)永濟(jì)座業(yè)漿務(wù)爽存蓋在療的緊問(wèn)辟題車，孔如匯何妄進(jìn)桶一醬步蓬審訂查提與急調(diào)蹲整無(wú)？參警考客答我案答解:始（1）冬賬村戶趁對(duì)拼應(yīng)憤關(guān)鋼系掙不驢正營(yíng)確軍。袖“芳應(yīng)渾收格賬吳款愿”優(yōu)賬甚戶窩的轎借盲方取一紫般史應(yīng)己與鼻“紀(jì)主摸營(yíng)娘業(yè)暖務(wù)窩收您入券”賬筋戶頓的妨貸濱方醋相投對(duì)賭應(yīng)拒，葡而奪該至企著業(yè)當(dāng)卻勒與絨“蘆應(yīng)蛋付淺工詞資涌”賬輪戶袋相歌對(duì)撕應(yīng)呀是且不雹正描常行的談。（2）塵審衰計(jì)科人遵員發(fā)應(yīng)婚當(dāng)涌審傅查否該修筆懂業(yè)灑務(wù)襖的嬸會(huì)酒計(jì)現(xiàn)憑釘證清，覆特刺別撲是便原棒始榮憑求證剖，兆查授明搶其孤是悅否抓為偽銷然售森發(fā)屋票腥或朽采蒸用合查撞詢羅法妻向破欠伯款卷單哪位暫核救實(shí)壓該皆筆蹤蝶業(yè)胞務(wù)沖的提真瓶偽摸。（3）探待跌問(wèn)店題駱查飾證舍后倚，徐如犬果紀(jì)確蹦系部產(chǎn)岡品大銷缸售且業(yè)咐務(wù)糟，員應(yīng)繼當(dāng)債作歪如酒下寫調(diào)鏡整講分達(dá)錄圓：a零.借底：孕應(yīng)挺付頭工挺資7慢5法0膏0瞎0貸駐：艷主彩營(yíng)禁業(yè)禿務(wù)字收切入7煎5赴0番0沫0b達(dá).借齒：疊應(yīng)隙收掙賬接款1固2缺7價(jià)5傲0貸扯：應(yīng)頸交團(tuán)稅惕金-應(yīng)噴交罩增種值全稅1窄2南7斑5村0例母題謙七〖訊資立料扯〗圾審爬計(jì)育人江員珠審考查剖某辰企明業(yè)繁壞步賬度準(zhǔn)脈備浙業(yè)摩務(wù)插時(shí)拋，秘發(fā)登現(xiàn)肉該派企閥業(yè)希年源末席“仙應(yīng)愧收勇賬環(huán)款?！睉T賬頃戶讀借馬方拆余驗(yàn)額遙為確1倚2撇0襲0劑0敏0過(guò)0鉗元憐，壇“脹應(yīng)絮收擇票恢據(jù)訴”伸賬聰戶繼借鴨方召余俗額屋為胃7棄8四0嗽0繭0辰0腿元肆，矩“苗其懷他罪應(yīng)線收躁款熔”茶賬劃戶賠借劃方評(píng)余塊額嗓為胡5距2霜0刮0柏0仗元移，刺計(jì)停提蠶壞飽賬旱準(zhǔn)劣備貍前透，啞“含壞腹賬梨準(zhǔn)絡(luò)備偶”心賬給戶揮貸司方尿余頂額俗為宮2暑0蹄0弄0擇元柴。饞該往企歉業(yè)央計(jì)葡提賠壞軌賬剛準(zhǔn)氧備得的拜比講例擺核雞定渡為讀5恒‰郵，莫本賓年份計(jì)盲提嗎壞舉賬作準(zhǔn)延備趁為扮1踐0鍛1原6忙0截元神?！寄灰蚯缶印缴└F(xiàn)據(jù)掙上權(quán)述暫資罷料替，線說(shuō)丘明伯審屋計(jì)伸方舉法貸，政指斯出法存魔在網(wǎng)問(wèn)稼題叼，喊并糧提蔬