第十二章生產(chǎn)與費(fèi)用循環(huán)審計(jì)

第十二章生產(chǎn)與存貨循環(huán)審計(jì)第一節(jié)生產(chǎn)與存貨循環(huán)的特點(diǎn)一、主要業(yè)務(wù)活動(dòng)計(jì)劃和安排生產(chǎn)發(fā)出原材料生產(chǎn)產(chǎn)品核算產(chǎn)品成本儲(chǔ)存產(chǎn)成品發(fā)出產(chǎn)成品二、憑證和記錄生產(chǎn)指令（又稱生產(chǎn)任務(wù)通知單）、領(lǐng)發(fā)料憑證、產(chǎn)量和工時(shí)記錄、工資匯總表及人工費(fèi)用分配表、材料費(fèi)用分配表、制造費(fèi)用分配匯總表、成本計(jì)算單、存貨明細(xì)帳等、第二節(jié)生產(chǎn)與存貨循環(huán)的實(shí)質(zhì)性程序一、存貨審計(jì)目標(biāo)與實(shí)質(zhì)性程序二、存貨監(jiān)盤三、存貨計(jì)價(jià)測(cè)試四、存貨截止測(cè)試一歐、圓存箭貨層審剪計(jì)保目動(dòng)標(biāo)知與陰實(shí)格質(zhì)彎性閉程鑄序（幸一產(chǎn)）汽審怨計(jì)摔目康標(biāo)夕與團(tuán)認(rèn)扯定期對(duì)庸應(yīng)算關(guān)哪系議表（溝二講）才對(duì)姿存吊貨濫擬淋實(shí)標(biāo)施誘的革主鄙要悠審會(huì)計(jì)需程適序包及況能逐夠辛證重明擊的統(tǒng)認(rèn)伙定二粗、采存熊貨展監(jiān)斜盤（居一嘴）鴿存都貨牽監(jiān)德盤殺作小用（具二音）顯存微貨縱監(jiān)污盤室計(jì)仗劃（尖三除）肯存惡貨畝監(jiān)疊盤累程慘序（骨四燈）志對(duì)張存產(chǎn)貨輕監(jiān)正盤罩特如殊辯情維況耗的暢處扯理（咸一浪）刮存過貨辛監(jiān)處盤拴作閱用1晉.對(duì)泊存莫貨桐的達(dá)存網(wǎng)在筆和意狀盈況暈實(shí)顫施車程端序湖的興要?dú)埱?窮.存鍵貨奪監(jiān)轟盤湯的剝?nèi)彮h(huán)矛節(jié)庫（怪掌敞握?；鶜⒈鞠鹩^豆點(diǎn)泊）3長(zhǎng).存理貨腫監(jiān)櫻盤殊目累的大（矮掌慘握信基蠟本輩觀隆點(diǎn)明）1慕.對(duì)砌存撒貨完的酸存帶在返和遺狀座況多實(shí)摔施偶程稠序首的漂要舅求如圈果涉存掠貨弓對(duì)刺財(cái)非務(wù)灰報(bào)嗚表屯是煙重絞要非的袍，匹注細(xì)冊(cè)遣會(huì)秩計(jì)煙師晉應(yīng)頸當(dāng)慶實(shí)舅施攪下笑列腔審撒計(jì)蠟程厭序妹，刮對(duì)尊存伸貨主的滾存沖在朵和父狀歡況政獲標(biāo)取據(jù)充手分車、賴適獸當(dāng)狀的涉審隔計(jì)業(yè)證雷據(jù)豪：（1）妥在芳存芽貨盤處點(diǎn)現(xiàn)沾場(chǎng)號(hào)實(shí)旱施監(jiān)聯(lián)盤（舒除斬非拒不眾可種行粥）多；（2）搶對(duì)期紡末來存栗貨變記叔錄實(shí)治施五審歡計(jì)猴程偽序退，束以揭確依定歡其們是樂否準(zhǔn)進(jìn)確反葡映類實(shí)跨際恨的歸存戰(zhàn)貨走盤農(nóng)點(diǎn)傭結(jié)桶果烏。2傘.存岡貨桌監(jiān)尋盤死的獵三辮環(huán)背節(jié)（1）呈檢迫查釣存宰貨全以堆確訪定震其紀(jì)是笛否存壤在，屈評(píng)啦價(jià)廉存巷貨狀勺況，等并評(píng)對(duì)膊存蔬貨盤念點(diǎn)窩結(jié)盟果進(jìn)綠行念測(cè)伍試扛；（2）邀觀合察管趨理喜層忙指籍令的鏟遵包守道情篇況乏，沃以傾及持用母于谷記爹錄騾和決控橫制宅存束貨磁盤秒點(diǎn)封結(jié)凝果號(hào)的巖程巾序隨的本實(shí)乞施燒情泡況避；（3）累獲校取繁有蛇關(guān)追管如理子層倆存關(guān)貨盤病點(diǎn)頸程然序而可牧靠渾性的蛾審竊計(jì)南證協(xié)據(jù)主。3倘.存鎮(zhèn)貨貢監(jiān)損盤妥目碗的蒙（嫁掌擋握銳基要本教觀清點(diǎn)贊）（1）字存海貨端監(jiān)墓盤衣獲臥取披審燃計(jì)頃證稀據(jù)扣能惜夠宴證嘉明簽的唐認(rèn)造定閃，斥包汽括庸：存押在認(rèn)叫定箱、陰完雜整仔性男認(rèn)烈定韻、橋權(quán)疏利必和尚義獻(xiàn)務(wù)業(yè)認(rèn)販定鴉。（2）滅獲震取材有柴關(guān)項(xiàng)存倒貨數(shù)初量頁和勇狀夠況的槍審咳計(jì)糊證尾據(jù)唱，昨以待確買證臺(tái)被暢審蟻計(jì)宗單稿位糕記賽錄鑰的送所療有捧存訪貨艇確脖實(shí)改存襪在撿，儉已莊經(jīng)瞧反雙映譜了郵被勉審氣計(jì)恩單肚位景擁亡有守的宿全黃部悅存桐貨決，散并甲屬現(xiàn)于稱被喇審陸計(jì)風(fēng)單懂位樂的再合拜法臺(tái)財(cái)缺產(chǎn)羊。（囑二配）痛存輸貨文監(jiān)逆盤替計(jì)鄙劃懶（曬掌忽握晶基覺本搖觀貴點(diǎn)拉）1膚.制素定甲存施貨喘監(jiān)旱盤此計(jì)梯劃愛的妨基菌本塘要欣求2廉.制旦定乒存窯貨蓄監(jiān)疫盤裙計(jì)千劃倍應(yīng)飄考直慮色的睡相芒關(guān)檔事刊項(xiàng)3學(xué).存散貨傲監(jiān)落盤廁計(jì)考劃能的港主烈要桶內(nèi)冰容1育.制定定猛存己貨溉監(jiān)劍盤真計(jì)范劃菊的壺基覽本挨要進(jìn)求注江冊(cè)逝會(huì)脾計(jì)唉師價(jià)在評(píng)閃價(jià)被豎審晶計(jì)狗單拆位存痰貨寇盤哭點(diǎn)奸程客序的耳基央礎(chǔ)域上奴，轟根茶據(jù)寫下友列抄主惰要污的朝情易況菊，嶄編荒制朽存壘貨頌監(jiān)陽盤到計(jì)師劃薄，胡對(duì)匹存勁貨罰監(jiān)鍵盤舊做趣出診合峽理批安榴排屢：（1）童存潤(rùn)貨迅的含特蒸點(diǎn)以；（2）頁存攜貨尋盤化存扯制同度?。唬?）餅存真貨時(shí)內(nèi)脂部駱控蒙制繪的益有遮效昌性頌。2幕.制濁定掌存膀貨明監(jiān)愿盤憑計(jì)涉劃訪應(yīng)董考炭慮聲的團(tuán)相夢(mèng)關(guān)然事至項(xiàng)（1）要與口存碌貨停相朋關(guān)板的唱重詢大還錯(cuò)真報(bào)按風(fēng)藏險(xiǎn)酬；（2）羨與退存隔貨戀相帥關(guān)文的什內(nèi)雷部芽控鄙制強(qiáng)的糖性般質(zhì)凝；（3）繩對(duì)鉤存標(biāo)貨痰盤存點(diǎn)殃是臺(tái)否莊制析定鹽了絨適君當(dāng)?shù)蔚奶顺袒涡蚬?，造并君下島達(dá)讀了規(guī)正源確羨的生指左令滑；（4）旺存司貨慨盤扔點(diǎn)什的通時(shí)醒間挽安惡排位；（5）謊被籃審孤計(jì)虜單升位渣是逼否泊一暈貫卵采俱用丸永讀續(xù)慘盤沃存煩制垮；（6）歌存脈貨濟(jì)的奧存浴放處地射點(diǎn)盯，神以予確據(jù)定戴適狹當(dāng)京的泛監(jiān)旦盤森地譜點(diǎn)矮；（7）宋是秀否圖需薪要拾專志家奸協(xié)濟(jì)助樓。3小.存遷貨姜監(jiān)續(xù)盤境計(jì)守劃丸的貓主渴要孝內(nèi)晴容（1）嶄存添貨另監(jiān)拐盤李的匪目畜標(biāo)羽、顛范責(zé)圍勾及魂時(shí)貿(mào)間萄安昂排或；（2）祥存酸貨傻監(jiān)鳳盤衫的胖要成點(diǎn)羅及形關(guān)足注深事股項(xiàng)勺；（3）寶參底加非存分貨尿監(jiān)涼盤竟人蜂員蠟的廊分擦工攝；（4）件檢逐查攻存婚貨鴿的耕范囑圍臂。（蓮三噸）終存篩貨中監(jiān)橡盤烏程姜序1流.評(píng)麥價(jià)校管乏理繩層狐用悄以莫記軟錄植和騾控菜制乘存縫貨鴉盤守點(diǎn)困結(jié)商果聚的法指搖令禮和糕程堡序2毒.觀噸察估管叼理潤(rùn)層戰(zhàn)制拐定咱的炊盤質(zhì)點(diǎn)額程嶼序姨的澤執(zhí)逮行磚情獨(dú)況3把.檢釘查誓存晚貨4崗.執(zhí)茶行下抽午盤5擾.需心要緒特斗別擴(kuò)關(guān)牲注遇的鏈情熊況6鏟.存鹽貨滲監(jiān)爐盤卻結(jié)繁束浮時(shí)燭的勢(shì)工鄭作7匙.存蹦貨帖盤隱點(diǎn)象日僑不屋是史資辜產(chǎn)誓負(fù)侍債房誠(chéng)表拖日疼的帆處貍理1年.評(píng)鋸價(jià)管由理博層湖用披以狗記醬錄寬和稿控寄制抗存幼貨梅盤采點(diǎn)厚結(jié)益果日的尼指妨令桂和稀程罵序（1）袋適查當(dāng)穩(wěn)控嗽制找活愿動(dòng)敗的墨運(yùn)派用逗；（2）美準(zhǔn)桶確堅(jiān)認(rèn)牽定肚在嶺產(chǎn)刺品做的完仁工洽程遵度，流劇動(dòng)無緩兵慢（方呆傍滯依）廊、過檢時(shí)娘或薦毀晃損的瀉存累貨罰項(xiàng)威目黑，暖以沉及第蝴三貨方鳥擁嘗有的標(biāo)存閥貨屋（護(hù)如工寄堂存輕貨礎(chǔ)物揉）譽(yù)；（3）集在咳適殊用動(dòng)的寺情墊況笑下米用嘗于估燃計(jì)臭存符貨彈數(shù)混量的畫方成法妖，畢如也可擔(dān)能抖需掉要西估喪計(jì)錫煤晴堆朵的很重嗎量厚；（4）落對(duì)泳存乓貨菠在共不述同岡存化放精地帶點(diǎn)奏之綱間馳的移千動(dòng)以枕及截培止答日前塘后我期鄙間做出證入羅庫尸的關(guān)控炭制圾。2移.觀旁察類管皆理通層充制巡壽定辜的默盤切點(diǎn)款程衛(wèi)序榜的辨執(zhí)自行煩情辣況（1）授有扔助門于迫注既冊(cè)振會(huì)海計(jì)籠師廊獲旁取粗有靜關(guān)捧管柜理約層駱指友令細(xì)和密程朋序姿是彼否夾得施到貍適攪當(dāng)慶設(shè)組計(jì)擠和罰執(zhí)椅行犧的陽審訓(xùn)計(jì)湯證狠據(jù)炊；（2）置盡真管墻盤鑼點(diǎn)廣存局貨流時(shí)啞最跌好久能穿保所持狂存攀貨不礦發(fā)岔生奴移吩動(dòng)，悅但仆在亮某唉些用情乎況撤下槍存奪貨濱的酸移肝動(dòng)通是難炊以構(gòu)避氏免的違；（3）傾如盛果潑在急盤畫點(diǎn)柄過瘡程饅中頌被糕審躬計(jì)衡單陜位栽的稱生彩產(chǎn)紡經(jīng)停營(yíng)巖仍綱將持拔續(xù)杏進(jìn)幸行，攪注菊冊(cè)壁會(huì)她計(jì)濾師出應(yīng)里通刊過類實(shí)倚施宗必壩要絲式的容檢級(jí)查柳程肆序茶，席確珠定房誠(chéng)被擋審音計(jì)走單障位杠是友否堤已府經(jīng)揮對(duì)火此鼓設(shè)稍置牽了劉相羨應(yīng)輸?shù)恼徔胤仓平y(tǒng)程鑄序遷，墨確荷保溪在刃適運(yùn)當(dāng)做的敏期鏟間伍內(nèi)追對(duì)平存濕貨起做茅出負(fù)了揭準(zhǔn)災(zāi)確剝記史錄冒；（4）揀獲矩取棒有溪關(guān)截瓜止士性耗信軍息（吹如勁存怎貨樸移關(guān)動(dòng)械的甜具線體哄情叛況壤）養(yǎng)的雜復(fù)烤印懷件謙，羨有性助鋸于亭日卵后獨(dú)對(duì)蜘存河貨四移課動(dòng)鈔的且會(huì)慕計(jì)回處灑理依實(shí)亂施訂審渠計(jì)托程年序嫂。3憲.檢賞查小存望貨（1）雙在絮存裹貨困監(jiān)臭盤趴過被程溪中變檢狠查久存超貨帆，抱雖慈然艱不爹一多定誓能打確隱定離存轎貨摩的腰所專有炸權(quán)泉，絡(luò)但井有棟助奮于婦確綱定毫存伍貨鏈的存銅在，筍以氧及秀識(shí)紐奉別過鍋時(shí)缺、泥毀曬損炒或掃陳課舊的饞存植貨勻；（2）遣注目?jī)?cè)沙會(huì)凳計(jì)際師販應(yīng)查當(dāng)和把舒所嬸有箭過似時(shí)紫、顏毀撒損蛋或烘陳魯舊頂存耕貨雨的披詳紫細(xì)很情銅況記險(xiǎn)錄下檔來灶，靈這冬既紡便靠于鄉(xiāng)豐進(jìn)助一警步逢追客查油這妄些管存鋤貨肉的效處蜘置閉情柔況李，蒜也兄能蠅為掙測(cè)歪試嘩被郊審詳計(jì)避單椒位存像貨冬跌埋價(jià)鋪準(zhǔn)鑒備某計(jì)網(wǎng)提概的棗準(zhǔn)蠅確伶性提費(fèi)供丙證可據(jù)4腸.執(zhí)掙行塊抽哨盤（1）坡雙大向鍬抽獵盤（2）碑避板免準(zhǔn)被復(fù)審怨計(jì)仁單婦位路事串先蛙了浸解吉監(jiān)坑盤預(yù)范萄圍（3）沿獲弱取到存幫貨錢盤播點(diǎn)華記騙錄倦或始復(fù)坡印煙件（4）雅實(shí)央施童抽證盤胡程減序混時(shí)烘發(fā)系現(xiàn)怪差槍異（1）摧雙籌向籌抽險(xiǎn)盤在副對(duì)勤存做貨濫盤頁點(diǎn)膛結(jié)柳果丟進(jìn)傭行繁測(cè)冶試畝時(shí)柱，贏注墨冊(cè)宮會(huì)暫計(jì)柱師指可昨以現(xiàn)從宏存甚貨裙盤核點(diǎn)霉記膨錄很中溉選需取為項(xiàng)商目否追煩查速至致存歸貨棍實(shí)鎮(zhèn)物悼，女以顫及涉從塑存峰貨狀實(shí)扁物勤中偽選靈取者項(xiàng)震目狂追隨查嚴(yán)至泡盤潑點(diǎn)愚記抹錄次，穗以醋獲表取畫有辣關(guān)客盤片點(diǎn)銳記炒錄敗準(zhǔn)耍確巾性侮和菠完柱整拍性病的陡審堅(jiān)計(jì)紛證沸據(jù)考。（2）填避菊免龍被匙審手計(jì)察單癢位滲事厘先設(shè)了凈解抬監(jiān)線盤裳范奪圍注置冊(cè)瞇會(huì)牛計(jì)氧師僵應(yīng)染盡救可毯能余避濟(jì)免堪讓斯被吸審膏計(jì)寨單牢位察事永先脂了登解蜓將惡抽宮盤椒的轉(zhuǎn)存繞貨意項(xiàng)徒目潔。（3）榨獲株取繞存庸貨扁盤腦點(diǎn)駝?dòng)洷т浉不驌蠌?fù)傻印渾件除劫記月錄均注屋冊(cè)肥會(huì)穩(wěn)計(jì)繁師沾對(duì)耗存倡貨倍盤羨點(diǎn)田結(jié)益果槳進(jìn)飽行杰的獎(jiǎng)測(cè)粱試直情喝況盒外貸，銹獲瘦取解管屢理備層黨完繩成辨的忽存汽貨目盤越點(diǎn)變記懇錄瞧的剃復(fù)只印甚件椅也飽有天助蹲于穿注脾冊(cè)降會(huì)壘計(jì)載師準(zhǔn)日丹后述實(shí)答施挑審信計(jì)眉程泥序秘，重以號(hào)確慮定鍋被蛛審離計(jì)杜單襖位大的蜂期助末停存齒貨霜記御錄鋸是習(xí)否茅準(zhǔn)畏確筑地變反術(shù)映隸了港存車貨芝的膊實(shí)斗際削盤漿點(diǎn)鄰結(jié)竄果住。（4）通實(shí)椅施扣抽攔盤春程壘序慨時(shí)曬發(fā)電現(xiàn)童差撐異股（補(bǔ)重孟點(diǎn)悶掌轎握咳）①遭注禮冊(cè)困會(huì)漁計(jì)烈?guī)煆澰趪@實(shí)泉施度抽抽盤婦程氏序雕時(shí)俯發(fā)培現(xiàn)沈差帥異把，午很潮可火能梨表迅明敞被揉審蓋計(jì)帆單看位黎的栗存駐貨釀盤辯點(diǎn)輸在張準(zhǔn)強(qiáng)確災(zāi)性填或顏完載整龜性錯(cuò)方撥面其存錢在錯(cuò)陷誤；②各由渣于描檢牌查月的希內(nèi)故容報(bào)通盲常押僅艙僅包是史已籍盤候點(diǎn)儀存把貨塞中休的刺一光部佛分不，闊所贏以孤在墓檢擇查愛中尼發(fā)群現(xiàn)概的初錯(cuò)貫誤記很秧可喪能應(yīng)意毀味都著細(xì)被愈審鑄計(jì)暢單符位遲的詠存若貨鹽盤截點(diǎn)準(zhǔn)還皆存醬在陣著其至他絨錯(cuò)盟誤；③圓一蹤蝶方寨面彩，休注盡冊(cè)具會(huì)乎計(jì)迅師姥應(yīng)葵當(dāng)臂查寬明等抽嚴(yán)盤差王異獨(dú)的怕原桂因，搶并熊及津時(shí)跡提州請(qǐng)勿被圾審諒計(jì)誘單旱位更制正；什另漠一文方幅面禽，彼注義冊(cè)益會(huì)攪計(jì)丸師顯應(yīng)狂當(dāng)悄考轎慮竊錯(cuò)考誤項(xiàng)的奔潛展在薦范掏圍制和隨重勺大晚程弟度賢，集在誦可租能縫的耍情捏況綠下聰，擴(kuò)牛大迫檢席查島范著圍以帖減覆少擠錯(cuò)省誤釘?shù)耐l(fā)晝生饞；④食針提對(duì)昂抽緞盤郵差如異饅，臭注造冊(cè)霉會(huì)輪計(jì)珍師和還繡可甩要茫求榆被師審俗計(jì)鐘單既位重寫新羽盤盤點(diǎn)；⑤紅重遭新或盤足點(diǎn)忽的舒范督圍敗可噸限匠于拖某碌一奇特弄殊裁領(lǐng)孩域船的譯存訊貨弱或剖特宅定優(yōu)盤行點(diǎn)沿小桿組德。5仰.需縱要廟特嚷別遭關(guān)懂注匙的西情腔況奔（閑重走點(diǎn)怕掌離握科）（1）茅存蜓貨到盤洽點(diǎn)歐范述圍（2）礎(chǔ)對(duì)習(xí)特膽殊守類勇型佛存再貨土的飽監(jiān)漸盤（1）妨存棋貨絹盤撓點(diǎn)神范億圍以（性重田點(diǎn)據(jù)掌推握枯）①檔確獲定受盤團(tuán)點(diǎn)塘范普圍在冬被泳審史計(jì)默單進(jìn)位畜盤貝點(diǎn)宵存忘貨鐮前目，炊注盒冊(cè)腐會(huì)氣計(jì)縱師處應(yīng)儉當(dāng)觀峽察熱盤溉點(diǎn)鳳現(xiàn)語場(chǎng)，牲確幣定御應(yīng)仍納片入龍盤基點(diǎn)兇范勁圍拜的明存廟貨隸是貴否站已彈經(jīng)擴(kuò)適危當(dāng)飄整猴理鞏和田排燥列乘，饑并重附恨有狐盤蒸點(diǎn)繪標(biāo)桂識(shí)寺，我防發(fā)止厲遺拿漏瘡或柜重糧復(fù)凍盤暑點(diǎn)灑。濁對(duì)絕未宅納展入勒盤撒點(diǎn)演范值圍與的渡存器貨吧，應(yīng)注泳冊(cè)勾會(huì)壞計(jì)蜜師祝應(yīng)活當(dāng)尾查燈明漁未群納還入劣的純?cè)挂蛞选＂谧韺?duì)所柴有段權(quán)蒜不飽屬靜于被抹審值計(jì)拍單躲位幸的布存嫂貨贊的男觀具察拌和慢確骨定對(duì)晨所野有討權(quán)弄不伶屬宋于摧被拆審松計(jì)深單瘡位秤的仁存校貨攤，虧注手冊(cè)遲會(huì)拉計(jì)杠師掌應(yīng)鐵當(dāng)鼻取起得輔其奶規(guī)鋤格座、溝數(shù)涉量取等細(xì)有繩關(guān)財(cái)資俯料兩，斧確弄定傭是支否抖已單脈獨(dú)縮慧存美放柳、屢標(biāo)輔明，該且未腸被盒納鑄入盤富點(diǎn)趙范全圍裁。在僵存歌貨豎監(jiān)闊盤笛過賺程汪中近，概注染冊(cè)守會(huì)鞏計(jì)意師錢應(yīng)慢當(dāng)碧根深據(jù)炕取著得悲的稀所愧有帝權(quán)鉗不拳屬刷于亂被兆審充計(jì)服單聾位繩的索存伶貨憲的掉有素關(guān)踢資票料肥，致觀且察贊這群些衡存酒貨束的抵實(shí)答際偉存縮慧放舅情牌況妻，毫確耳保盲其獻(xiàn)未燈被補(bǔ)納展入絲式盤叼點(diǎn)蟻范渴圍限。濟(jì)即準(zhǔn)使正在但被壟審雄計(jì)睜單陸位階聲廊明禁不透存胸在攀受宅托饅代賢存廳存挺貨稀的凳情吳形首下視，汽注常冊(cè)裁會(huì)淺計(jì)籠師螞在攀存儉貨右監(jiān)院盤幼時(shí)緊也估應(yīng)柔當(dāng)智關(guān)偉注關(guān)是哀否回存魔在位某植些楊存軍貨禮不率屬斑于隊(duì)被午審扎計(jì)嘩單評(píng)位民的烤跡顛象站，刃以改避樣免做盤粗點(diǎn)購范冠圍歸不跪當(dāng)夏。（2）種對(duì)薪特著殊菊類則型嫂存落貨辛的房誠(chéng)監(jiān)右盤港（庭重些點(diǎn)曉掌撲握宇）6薦.存左貨烘監(jiān)胃盤倒結(jié)繳束品時(shí)慌的郵工恐作艇（豆重學(xué)點(diǎn)疫掌北握夢(mèng)）在齒被嶄審派計(jì)錦單渴位嶄存做貨遞盤龜點(diǎn)冠結(jié)勒束京前早，密注姓冊(cè)矛會(huì)鮮計(jì)釀師柱應(yīng)膠當(dāng)面：（1）再殃次乒觀竿察盤陳點(diǎn)時(shí)現(xiàn)膽場(chǎng)去，鄙以拔確右定堆所陪有唐應(yīng)嫁納枕入植盤幟點(diǎn)偏范帶圍均的拾存慘貨雕是黑否舒均單已秒盤虧點(diǎn)染。（2）勁取刮得蛾并暗檢伍查脈已漲填嚷用自、行作斗廢腐及羊未番使議用妨盤文點(diǎn)穴表問單掃的霉號(hào)種碼餅記大錄結(jié)，蹲確致定嬌其號(hào)是名否序連倦續(xù)顛編昂號(hào)沾，張查螺明沈已見發(fā)卻放扁的蠅表御單抹是棕否均括已千收道回，形并翅與錦存虹貨早盤潤(rùn)點(diǎn)悔的憤匯火總曾記糕錄終進(jìn)豆行嗓核昂對(duì)荒。注側(cè)冊(cè)巷會(huì)輩計(jì)胡師頁應(yīng)懲當(dāng)品根磚據(jù)換自緊己孩在嚷存課貨叼監(jiān)飯盤岔過龍程蓬中丸獲熊取淡的胡信附息鼠對(duì)噴被思審?fù)劣?jì)緣瑞單鋼位卻最存終電的輸存番貨哭盤質(zhì)點(diǎn)匪結(jié)慣果寬匯僑總舟記娛錄甚進(jìn)助行扮復(fù)概核萄，毅并啄評(píng)芹估達(dá)其吳是廈否憲正錯(cuò)確釀地同反灘映漲了流實(shí)儲(chǔ)際頌盤蹄點(diǎn)腎結(jié)殃果是。7析.存超貨嗎盤織點(diǎn)侍日死不堤是訂財(cái)瞧務(wù)渣報(bào)歡表匪日演的縮慧處職理吐（鉤重唇點(diǎn)謝掌術(shù)握帝）（1）繩無齒論耳管憤理紀(jì)層濁通福過久年謙度蝦實(shí)剃地蛇盤冰點(diǎn)悔還徐是罩采康用棵永逮續(xù)杯盤方存鮮制鏟確撞定這存漫貨彼數(shù)影量象，妨由悠于熟實(shí)湯際卡原妥因創(chuàng)，咬存飛貨搬的辜實(shí)忘地迫盤桿點(diǎn)鉆均痛有語可傲能羽在財(cái)籠務(wù)銳報(bào)發(fā)表潛日杜以良外的汗某你一撇天勿或談某瞎幾裳天乎進(jìn)低行枕。（2）逗如果果醒被公審攝計(jì)農(nóng)單跨位額采瞞用鐮永熄續(xù)股盤糾存迎制歡，民管章理錢層沙可總能辦執(zhí)認(rèn)行鴨實(shí)極地麥盤煙點(diǎn)磁或窩其航他躲測(cè)營(yíng)試聰方河法狹，諒確泉定永忘續(xù)果盤臣存要記尋錄中疤的存微貨冊(cè)數(shù)橋量揚(yáng)信輪息乒的析可影靠泛性。（3）挖當(dāng)騾設(shè)裕計(jì)蘿審亦計(jì)擴(kuò)程帝序泳以飲獲乘取鋤關(guān)趕于庸盤旱點(diǎn)匪日即的乖存購貨睛總幣量浪與京期棍末虹存決貨滿記寧錄茶之記間擾的蠅變球動(dòng)碌是凡否最已尿被父適稿當(dāng)非記半錄元的隊(duì)審捧計(jì)嬸證烏據(jù)遠(yuǎn)時(shí)浙，良注叛冊(cè)抵會(huì)痰計(jì)主師華考濕慮怕的為相價(jià)關(guān)垂事狠項(xiàng)庫包馬括左：①世對(duì)寒永處續(xù)槽盤敘存輕記垃錄篇的談?wù){(diào)袋整就是粗否臣適墳當(dāng)葵；②蹄被呆審燈計(jì)幫單平位懸永圍續(xù)昨盤喇存酷記執(zhí)錄響的革可到靠層性芒；③阻從憤盤槍點(diǎn)狼獲莖取墊的聰數(shù)仔據(jù)普與備永挪續(xù)隙盤才存海記鑰錄還存愈在鉤重依大已差挑異縣的按原交因（同四欣）書對(duì)飽存延貨馳監(jiān)券盤鄙特披殊捎情斯況學(xué)的群處唱理1司.在逆存忘貨櫻盤目點(diǎn)根現(xiàn)艇場(chǎng)色實(shí)伸施裙存藥貨爛監(jiān)萍盤魯不承可批行注時(shí)桂的闖處闖理2冠.因妻不良可戀預(yù)斬見材的庭情河況政導(dǎo)案致苗無炒法欣在突存北貨短盤正點(diǎn)細(xì)現(xiàn)他場(chǎng)備實(shí)島施躬監(jiān)感盤催時(shí)輝的邁處語理3寒.對(duì)越由險(xiǎn)第界三波方澇保柏管豆或餅控索制跨的著存療貨等的賺處銷理1春.在衛(wèi)存阿貨辭盤授點(diǎn)襪現(xiàn)品場(chǎng)內(nèi)實(shí)債施喘存撲貨胃監(jiān)運(yùn)盤雅不鋤可錯(cuò)行戲時(shí)助的晚處脈理呀由鎖存博貨視性辛質(zhì)因和哄存猜放版地差點(diǎn)高等肌因頂素鄉(xiāng)豐造單成熊在稈存飽貨罰盤冷點(diǎn)豎現(xiàn)題場(chǎng)他實(shí)已施店存繳貨嗽監(jiān)陡盤周不娃可碌行乞，孕注提冊(cè)剪會(huì)嶄計(jì)男師愁應(yīng)峰當(dāng)恢實(shí)盡施慚替容代令審合計(jì)新程乒序講，狐以想獲蝕取鋒有屠關(guān)駕存片貨快的笛存謀在扎和診狀報(bào)況需的賣充焦分浴、脆適尺當(dāng)孩的況審黃計(jì)副證哪據(jù)逼?！鞠嗦P(guān)友說怕明】存猛貨棟監(jiān)鬧盤鴨替貸代你審稅計(jì)育程碧序1喪.如擠檢某查陷盤喝點(diǎn)漆日屬后巴出肌售以盤驗(yàn)點(diǎn)赤日弓之相前際取戀得智特仆定涂存叢貨檔的白文降件鼻記慚錄龍。2井.購梯買戰(zhàn)的廚特臟定辟存啄貨胸的用文丸件圍記項(xiàng)錄象。2盟.因謊不致可革預(yù)繞見流的乘情忍況倦導(dǎo)應(yīng)致油無巡壽法訓(xùn)在魯存頁貨鄭盤亡點(diǎn)講現(xiàn)備場(chǎng)疼實(shí)室施斷監(jiān)秩盤妄時(shí)獨(dú)的比處籃理（1）店兩追種哄比添較億典歪型騰的黃情座形第導(dǎo)邪致押無威法則在燈存賓貨圾盤丑點(diǎn)態(tài)現(xiàn)凝場(chǎng)燭實(shí)沸施矩監(jiān)蝕盤①喉注磁冊(cè)繳會(huì)門計(jì)囑師怕無暢法扶親掏臨久現(xiàn)默場(chǎng)趣，傷即嫌由要于符不晶可悔抗毯力潛導(dǎo)銹致參其茫無廳法撲到醫(yī)達(dá)患存株貨盒存緣瑞放各地或?qū)嵼v施兵存鉆貨電監(jiān)帶盤佩；②嚼氣餐候誓因證素垃，然即哨由奇于求惡秤劣選的姓天頂氣陽導(dǎo)靠致褲注止冊(cè)賢會(huì)搜計(jì)楊師赤無性法村實(shí)語施夾存豆貨晃監(jiān)想盤駐程程序形，奔或詠由錢于懸惡踐劣鹽的宮天蝕氣鵝無旁法驕觀世察越存聯(lián)貨顫，社如笨木畝材脊被洪積璃雪褲覆國(guó)蓋溜。（2）石如禮果宗由欣于教不乞可票預(yù)匯見畢的壩情鳴況寬，哄無駛法里在把存?zhèn)泩?jiān)盤柱點(diǎn)置現(xiàn)惹場(chǎng)鴨實(shí)供施言監(jiān)園盤寇，濁注勝冊(cè)崗會(huì)辯計(jì)賴師捎應(yīng)擺當(dāng)凡另良擇豪日燙期食實(shí)號(hào)施旱監(jiān)穿盤慶，砍并蛙對(duì)殖間域隔捧期培內(nèi)數(shù)發(fā)舅生少的番交險(xiǎn)易矩實(shí)其施哄審庸計(jì)此程匠序裹。3欠.對(duì)寺由炭第掠三鼓方即保云管僅或太控爬制掏的壩存題貨貼的日處楚理如危果籌由小第莖三綁方按保汗管鼻或叫控花制魯?shù)难娲嫒~貨江對(duì)精財(cái)?shù)脛?wù)拆報(bào)扮表赴是章重餐要帳的聽，誕注古冊(cè)祝會(huì)超計(jì)窩師斜應(yīng)鏈當(dāng)?shù)?shí)食施糕下瞧列萄一蔽項(xiàng)判或蜓兩址項(xiàng)狐審碧計(jì)扮程帆序批，敵以凈獲盲取付有串關(guān)鮮該綁存撞貨久存塔在龍和釀狀癥況哥的役充亡分繡、碼適馳當(dāng)療的慶審拍計(jì)緣瑞證乎據(jù)科：（1）稻向覽持嫌有過被愚審哈計(jì)深單認(rèn)位光存候貨掉的趕第株三晃方坐函臨證無存靜貨爬的尼數(shù)懲量酷和汪狀購況蓮；（2）郵實(shí)陜施論檢驕查坊；（3）蒸其陶他舟審寧計(jì)顯程準(zhǔn)序劃。三尚、列存堡貨揭計(jì)霸價(jià)敏測(cè)降試（掙一參）騾存技貨冒計(jì)惕價(jià)雨測(cè)嚇試唱的幣必笛要無性（餅二腐）鄉(xiāng)豐存釋貨捕計(jì)側(cè)價(jià)礦測(cè)計(jì)試胖的槽目螺的（板三加）謝存度貨堵計(jì)夢(mèng)價(jià)庫實(shí)陣施訓(xùn)審救計(jì)如抽識(shí)樣（躺四魔）燃存答貨剝期千末蜜計(jì)案價(jià)幫測(cè)驅(qū)試（細(xì)一故）枝存言貨何計(jì)賺價(jià)盤測(cè)脅試像的早必戚要孝性為贊驗(yàn)代證像財(cái)?shù)褎?wù)貸報(bào)盯表姨上氧存脅貨劉余采額菜的笨真腫實(shí)稼性悄，金必裳須閱對(duì)絨存梳貨臺(tái)的貢計(jì)食價(jià)漢進(jìn)糠行駝審娘計(jì)摧，陳即鬧確策定概存嶺貨摧實(shí)計(jì)物智數(shù)泉量避和嬸永士續(xù)結(jié)盤饞存炭記扭錄省中秘的積數(shù)筋量繩是套否竭經(jīng)鴉過尾正若確蒸地愚計(jì)念價(jià)秧和食匯鋤總蛾。（玻二系）誤存支貨胳計(jì)臂價(jià)對(duì)測(cè)堵試蕉的勵(lì)目魔的1賽.確忍認(rèn)榴存尤貨寺的省計(jì)繁價(jià)衛(wèi)和驅(qū)分術(shù)攤紙認(rèn)的定屢（藥即型金蟻額縮慧正勒確冊(cè)與央否圣）顏。2縮慧.重排點(diǎn)薄是蝴對(duì)嫂存鐘貨飲單舍位裕成奮本改進(jìn)珠行鳥測(cè)聚試枕。（獨(dú)三奏）誘存膛貨鴨計(jì)駝價(jià)檔實(shí)室施缸審現(xiàn)計(jì)減抽趙樣1灰.選使取速樣糧本畫范浪圍臭：初應(yīng)顫從撈存怨貨災(zāi)數(shù)標(biāo)量埋已準(zhǔn)經(jīng)遇盤暮點(diǎn)盈、迅單后價(jià)輸和雙總盟金靠額精已止經(jīng)差計(jì)脾入果存?zhèn)呜浬邊R蒼總型表蒼的著結(jié)浸存垃存所貨受中泉選填擇歐。2菊.選尺取爐樣祝本足對(duì)遠(yuǎn)象哀：敏著潤(rùn)重立選想擇戚結(jié)補(bǔ)存取余壁額川較華大悉且價(jià)價(jià)享格坊變鳥化火比賺較福頻倚繁號(hào)的鏟項(xiàng)洲目端，儲(chǔ)同惹時(shí)絲式考務(wù)慮幸所秀選掃樣成本類的伶代烏表季性所。3帳.測(cè)寬試販樣去本益的慘內(nèi)鄙容織：（1）煉首陸先趁應(yīng)犯對(duì)朗存辦貨父價(jià)眼格切的歌組苗成擴(kuò)內(nèi)文容看予剛以賊審注核來；（2）移然指后街按陳照攀所羅了壘解鳥的鍋計(jì)榨價(jià)熱方咳法盟對(duì)考所法選企擇香的勁存孝貨竟樣循本塑進(jìn)廣行討計(jì)旗價(jià)恩測(cè)滔試值；（3）辰測(cè)絲式試料結(jié)姓果林出釣來封后協(xié)，誕應(yīng)誤與激被艱審截計(jì)確單服位那賬哈面等記谷錄勻?qū)υ儽榷?，景編出制委?duì)伴比際分越析執(zhí)表鄉(xiāng)豐，私分錦析返形鍬成除差錢異鑼的北原算因榮；（4）招如耽果晝差姨異彼過到大坡，弄應(yīng)疼擴(kuò)些大造測(cè)半試暴范焦圍森，泄并釣根慎據(jù)戲?qū)彅U(kuò)計(jì)紀(jì)結(jié)抵果墾考凈慮云是霞否煮應(yīng)絹提切出科審德計(jì)狐調(diào)屯整降建猜議亂。四垮、巾存搬貨童截好止則測(cè)材試就咽是泰檢斜查雜截匆至1原2月3凱1日左止勿，梨購渴入頸并買已笨包丟括拾在1蒙2月3奇1日泉存稻貨厭盤羽點(diǎn)梨范掀圍友內(nèi)陷的堵存溪貨秒。在鞭會(huì)密計(jì)棋上序，精就醬是厭檢牛查牙存貓貨抵及賊其浩對(duì)令應(yīng)叉的杯會(huì)鎮(zhèn)計(jì)獅科似目容是屯否汽一支并籍記星入貸當(dāng)去年愁會(huì)石計(jì)扶報(bào)鬧表老，存包貨毒正枕確瞞截?cái)[止?jié)u的關(guān)馳鍵通在腦于蘋存許貨孕實(shí)傲物孕納響入屑盤派點(diǎn)違范雅圍裂的烈時(shí)歡間擠與奮存悔貨枯引谷起書的嫩借品貸帶雙饞方散會(huì)會(huì)計(jì)伍科伴目喂的蹈入淺帳丟時(shí)耀間盞都所處腳于疊同勢(shì)一音會(huì)富計(jì)憑期平間。按紅照蕩存男貨顯正弦確夫截低止單的讀基激本友要鐘求查，蒙若懇未罵將益年欺終灑在鍵途且貨眾物路列巖入放當(dāng)慢年諷存頓貨鑒盤像點(diǎn)些范擊圍憲內(nèi)活，課只匹要遷相園應(yīng)軌的饑負(fù)等債粗亦氣同控時(shí)寶記密入郊次醒年盈賬垂內(nèi)煌，壇對(duì)臥會(huì)士計(jì)帥報(bào)內(nèi)表逝的稠影卡響咬就闊不襪重剃要期。2共.存豬貨丙截苗止商測(cè)敏試悔程帝序(及P透2內(nèi)5吩2括)（1）鬧抽峽查束存瞧貨左盤曉點(diǎn)汁日梢期循前鼠后塵的肆購骨貨鄉(xiāng)豐發(fā)臟票江與拳驗(yàn)棕收特報(bào)私告魚（鉗或禿入綠庫押?jiǎn)螆@）特；（2）勇審臣閱銀驗(yàn)紹收學(xué)部鉆門我的紛業(yè)定務(wù)泡記濱錄芹，克凡稈是貫接寇近潤(rùn)年到底糟（共包紛括謝次索年近年前初形）聲購由入舌的議貨貪物幟，鋼必牽須驚查申明批其世相河對(duì)纖應(yīng)熱的哪購等貨示發(fā)款票蚊是績(jī)否丑在俯同飾期帥入艙帳未，淚對(duì)鉗于崇未憲收帶到群購違貨膚發(fā)旨票伏的紗入支庫宮存率貨綢，值是味否室將逗入譜庫惠單退分然開互存叛放侮并賺暫擠估全入磚帳緒。在庸確講定坊截玻止蠻審?fù)队?jì)社樣糊本吵時(shí)紋，刮一草般趕以譯截籠止究日勤為昂界獻(xiàn)限漸，憤分咽別尖向銀前狹倒喊推級(jí)或鞭向而后低順托推必若衣干擠日秋，框按維順趨序近選羞取乒較穴大筒金般額慢購近貨患業(yè)鵲