審計(jì)證據(jù)準(zhǔn)則講解中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)執(zhí)業(yè)準(zhǔn)則培訓(xùn)班第一節(jié)概述新準(zhǔn)則的變化拓展了審計(jì)證據(jù)的內(nèi)涵要求詳細(xì)運(yùn)用各類(lèi)交易、賬戶(hù)余額、列報(bào)認(rèn)定，作為評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)以及設(shè)計(jì)與實(shí)施進(jìn)一步審計(jì)程序的基礎(chǔ)將獲取審計(jì)證據(jù)的程序區(qū)分為總體程序和具體程序。總體程序包括風(fēng)險(xiǎn)評(píng)估程序、控制測(cè)試和實(shí)質(zhì)性程序，具體程序包括檢查記錄或文件、檢查有形資產(chǎn)、觀察、詢(xún)問(wèn)、函證、重新計(jì)算、重新執(zhí)行和分析程序。第二節(jié)審計(jì)證據(jù)的含義及充分性和適當(dāng)性一、審計(jì)證據(jù)的含義審計(jì)證據(jù)是指注冊(cè)會(huì)計(jì)師為了得出審計(jì)結(jié)論、形成審計(jì)意見(jiàn)而使用的所有信息，包括財(cái)務(wù)報(bào)表依據(jù)的會(huì)計(jì)記錄中含有的信息和其他信息。（見(jiàn)圖）審計(jì)證據(jù)財(cái)晶務(wù)蔬報(bào)臂表治依晨據(jù)尾的嗽會(huì)流計(jì)狠記臭錄候中構(gòu)含辭有統(tǒng)的灘信元息其他信息從路被謙審表計(jì)剝單要位償內(nèi)膝部爬或魄外團(tuán)部裙獲之取弊的筆會(huì)涌計(jì)廉記康錄研以者外郊的距信分息通株過(guò)脾詢(xún)骨問(wèn)書(shū)、瞞觀誘察曾和爸檢布查哭等鋸審龜計(jì)孝程積序喇獲漠取污的答信盡息自島身品編寇制礙或籍獲賣(mài)取孔的刑可餡以搜通棚過(guò)擱合緞理艘推服斷綿得競(jìng)出巷結(jié)賺論暖的有信由息中滑國(guó)晃注館冊(cè)搜會(huì)午計(jì)踩師設(shè)協(xié)弄會(huì)雙執(zhí)但業(yè)撈準(zhǔn)騙則榨培澆訓(xùn)件班審計(jì)證據(jù)其他信息自國(guó)身麻編久制集或畜獲廉取女的賓可固以須通每過(guò)薄合州理似推匠斷振得滿(mǎn)出紀(jì)結(jié)毯論毛的便信瓶息通倚過(guò)恭詢(xún)挽問(wèn)失、咬觀看察唱和波檢忍查謎等留審餅計(jì)劍程均序屠獲催取高的釣信巡壽息從鍋被夾審觀計(jì)權(quán)單夫位涂?jī)?nèi)超部烈或存外現(xiàn)部石獲盲取拴的里會(huì)塵計(jì)鞭記目錄極以胃外渠的糞信論息財(cái)竊務(wù)倉(cāng)報(bào)伸表未依夠據(jù)何的值會(huì)耀計(jì)號(hào)記鋼錄臟中遭含釀?dòng)羞m的腹信曉息第武二月節(jié)就審墻計(jì)際證筐據(jù)雁的鉗含賓義衡及備充宮分恭性爹和謝適尤當(dāng)撲性（弟一義）脅財(cái)更務(wù)雷報(bào)壘表抓依念據(jù)旬的苗會(huì)雕計(jì)微記觸錄圣中撤含尋有團(tuán)的舟信疤息財(cái)燃務(wù)拳報(bào)軋表歸依堡據(jù)悼的橫會(huì)還計(jì)泳記久錄慘一飯般寄包濟(jì)括河對(duì)濟(jì)初蒸始饑分憑錄撞的穩(wěn)記予錄咽和翁支征持醋性符記揀錄壞，先如超支沿票筆、肅電順子述資艙金膊轉(zhuǎn)資賬乎記峽錄川、蒙發(fā)怎票狡、縣合沿同梯、嘗總鬧賬年、酒明龜細(xì)匙賬州、弊記全賬拼憑襲證概和中未槳在歷記估賬呈憑態(tài)證悔中茅反仁映古的碧對(duì)疑財(cái)欄務(wù)閑報(bào)耍表遭的如其糠他動(dòng)調(diào)列整神，開(kāi)以屢及毯支工持幼成劃本撇分勵(lì)配逝、旬計(jì)產(chǎn)算材、期調(diào)辦節(jié)登和糖披罷露嗚的會(huì)手桐工北計(jì)悄算炊表矩和坊電迅子繁數(shù)堅(jiān)據(jù)返表船。中林國(guó)扯注硬冊(cè)弱會(huì)尤計(jì)嘩師腹協(xié)雨會(huì)法執(zhí)爸業(yè)倒準(zhǔn)棵則灣培勁訓(xùn)使班第賓二成節(jié)杜審毫計(jì)偵證基據(jù)近的冒含汁義袍及喂充醫(yī)分屬性餃和西適社當(dāng)事性（慈二左）找可預(yù)用研作爆審粒計(jì)益證拘據(jù)犧的噴其馬他洲信尸息注帶冊(cè)籍會(huì)土計(jì)掛師敢從媽被蜂審紛計(jì)賣(mài)單癢位燥內(nèi)跡部上或普外蓄部弟獲鋸取哈的目會(huì)律計(jì)室記鑼錄余以沿外六的緊信華息世，屯如埋被瘡審內(nèi)計(jì)岸單溜位生會(huì)子議步記繭錄盼、狀內(nèi)界部侄控介制煌手屑冊(cè)競(jìng)、東詢(xún)省證去函姐的農(nóng)回拘函保、裹分挽析匪師毫的顧報(bào)肢告件、什與稍競(jìng)序爭(zhēng)堤者折的瞎比伏較頭數(shù)渠據(jù)謙等分；通白過(guò)繡詢(xún)像問(wèn)塌、房誠(chéng)觀愁察諸和譯檢逮查孫等俘審悄計(jì)辯程魚(yú)序稱(chēng)獲再取扁的茄信似息推，愉如勾通只過(guò)斧檢切查標(biāo)存款貨灰獲挨取進(jìn)存蒜貨幫存兼在筆性療的井證預(yù)據(jù)勝等寬；自樓身克編角制銹或宗獲冤取步的陜可眾以掀通票過(guò)繞合缸理大推傾斷夫得炎出出結(jié)跪論掃的桑信低息漏，摔如光注匪冊(cè)痛會(huì)伍計(jì)雹師較編截制情的逗各袍種塌計(jì)擁算撲表每、致分檢析睡表創(chuàng)等弟。中略國(guó)翅注梁冊(cè)攜會(huì)雄計(jì)筆師唯協(xié)框會(huì)支執(zhí)震業(yè)昆準(zhǔn)熟則遵培惜訓(xùn)販班第壘二堪節(jié)坡審要計(jì)腿證余據(jù)口的暮含身義牛及深充嗽分襯性偷和然適伶當(dāng)井性（凱三梢）皇為守什隸么舍既含要薄從博會(huì)道計(jì)狀記援錄憲中畝獲膜取瞞信詢(xún)息,又抄要魚(yú)獲嘗取輩其斯他誦信服息會(huì)搬計(jì)送記謠錄故是迷編刃制災(zāi)財(cái)自務(wù)背報(bào)賊表聽(tīng)的前基治礎(chǔ)轎，臂構(gòu)抄成嶄注姨冊(cè)毀會(huì)拴計(jì)垂師首執(zhí)皂行她財(cái)雖務(wù)韻報(bào)慢表廳審悠計(jì)榆業(yè)冒務(wù)烘所灶需收獲較取頑的和審端計(jì)凳證攪據(jù)炭的肢重酸要挎部壁分會(huì)孝計(jì)寨記擔(dān)錄雞中貪含右有秋的斜信陰息已本晃身更并輔不煩足唯以銜提垮供艱充短分拴的墓審楚計(jì)桃證臺(tái)據(jù)追作堪為盞發(fā)唯表痕意老見(jiàn)鞏的筐基識(shí)礎(chǔ)宗，斷注化冊(cè)完會(huì)度計(jì)港師用還梢需秋獲形取謝用鼠作廢審頁(yè)計(jì)友證掌據(jù)穿的賴(lài)其初他丟信齡息如盛果繳沒(méi)膛有酬前景者懲，扔審樸計(jì)將工累作疫無(wú)瞧法轉(zhuǎn)進(jìn)壇行所；權(quán)如溫果樓沒(méi)逆有硬后芝者料，惠可視能紫無(wú)央法驢識(shí)過(guò)別卻重遲大訓(xùn)錯(cuò)萌報(bào)去風(fēng)奴險(xiǎn)亡。中先國(guó)常注燭冊(cè)筒會(huì)潤(rùn)計(jì)拆師壺協(xié)鋒會(huì)聚執(zhí)丸業(yè)皇準(zhǔn)帝則步培伴訓(xùn)蹤蝶班第虎二退節(jié)麻審話(huà)計(jì)夜證裹據(jù)協(xié)的螺含巡壽義匯及紗充域分醒性旱和皮適駛當(dāng)筑性二礙、牌審叼計(jì)差證駝?chuàng)p的洲充姨分靈性審跨計(jì)梢證氏據(jù)族的牧充注分逢性途是白對(duì)何審壺計(jì)娃證至據(jù)躁數(shù)蕩量捷的挽衡濱量時(shí)，清主恐要旋與舒注蔥冊(cè)仁會(huì)斬計(jì)撞師極確為定燒的挨樣攀本蹄量拌有戒關(guān)蠻。肺例脫如傘，同對(duì)襪某貫個(gè)判審練計(jì)桶項(xiàng)雕目就實(shí)候施蜻某慘一糾選業(yè)定詠的剛審暮計(jì)邁程睡序鄰，聾從2停0諒0個(gè)旅樣潮本害中劍獲儉得凡的強(qiáng)證返據(jù)價(jià)要佳比寇從1飲0巷0個(gè)辯樣爆本皺中由獲妹得旁的馬證莫據(jù)工更揪充松分導(dǎo)。第香二曲節(jié)攏審疾計(jì)符證泳據(jù)消的愿含叢義偽及牢充險(xiǎn)分核性粉和渴適裁當(dāng)玻性注天冊(cè)灶會(huì)辣計(jì)祖師洞需魚(yú)要親獲投取牧的未審借計(jì)翠證神據(jù)噴的晉數(shù)度量雷受到錯(cuò)舞報(bào)暖風(fēng)妨險(xiǎn)挺的架影絹?lái)懝贰＞V錯(cuò)砍報(bào)端風(fēng)施險(xiǎn)軌越運(yùn)大窯，置需便要籍的恰審擊計(jì)旦證徹?fù)?jù)士可曠能那越晌多內(nèi)。爹具隨體紗來(lái)切說(shuō)見(jiàn)，說(shuō)在離可冷接用受域的芬審蓮計(jì)臉風(fēng)何險(xiǎn)偉水把平鍛一桃定桶的杠情鼓況楚下打，烏重喊大爪錯(cuò)胡報(bào)雅風(fēng)叫險(xiǎn)鍬越腦大召，富注音冊(cè)勾會(huì)留計(jì)工師終就濾應(yīng)蹄實(shí)保施魄越家多婦的腸測(cè)詳試毯工鋪?zhàn)魉裕瑤艑⒈睓z悅查貸風(fēng)供險(xiǎn)決降綢至營(yíng)可何接更受鐮水甩平隙，孫以企將鳳審圣計(jì)族風(fēng)遠(yuǎn)險(xiǎn)進(jìn)控聞制塊在復(fù)可掀接銜受湊的鍛低紅水賴(lài)平朝范徑圍李內(nèi)烤。中壟國(guó)朽注莖冊(cè)起會(huì)差計(jì)師師故協(xié)拖會(huì)砍執(zhí)錦業(yè)鄙準(zhǔn)呈則車(chē)培槐訓(xùn)斤班第蛋二浩節(jié)芳審周計(jì)夾證捐據(jù)姻的渾含洞義環(huán)及握充川分災(zāi)性秧和本適雪當(dāng)估性三決、塔審熄計(jì)希證胡據(jù)愉的購(gòu)適毅當(dāng)賣(mài)性審廊計(jì)借證漁據(jù)皆的禁適減當(dāng)若性宵是站對(duì)濾審最計(jì)區(qū)證凈據(jù)膏質(zhì)末量邊的母衡惑量境，優(yōu)即框?qū)徍?jì)麥證甲據(jù)框在降支芝持搏各擁類(lèi)廈交扣易越、讓賬再戶(hù)級(jí)余燭額距、偵列追報(bào)麗（亡包陶括拖披智露菊）爽的勢(shì)相信關(guān)物認(rèn)嘴定偉，帶或碼發(fā)模現(xiàn)尺其醬中澤存袍在稠錯(cuò)封報(bào)錢(qián)方趴面事具填有朝相匹關(guān)需性岔和貓可怪靠泄性淋。中燒國(guó)墾注賣(mài)冊(cè)噸會(huì)榜計(jì)書(shū)師兇協(xié)鵲會(huì)軟執(zhí)惹業(yè)巡壽準(zhǔn)乒則嫩培稱(chēng)訓(xùn)偽班第書(shū)二束節(jié)剩審帶計(jì)賓證予據(jù)講的獅含謎義都及甘充絞分帆性秀和賢適倍當(dāng)撿性（溉一處）積在聾確唐定膀?qū)徑橛?jì)菠證雙據(jù)遭的榆相爬關(guān)刻性羊時(shí)欠，暖注遵冊(cè)必會(huì)艷計(jì)軌師挺應(yīng)苗當(dāng)蚊考料慮膀：特胞定倆的膛審超計(jì)諒程吹序豪可彈能殿只殿為滲某才些仔認(rèn)終定堂提稻供換相俯關(guān)員的碗審慕計(jì)宴證敲據(jù)烤，炭而趁與雖其啦他監(jiān)認(rèn)天定蔥無(wú)色關(guān)表。針蔬對(duì)喉同妄一測(cè)項(xiàng)吸認(rèn)煤定朵可凈以長(zhǎng)從浴不啄同口來(lái)坑源面獲兆取嘩審鞏計(jì)拔證郊據(jù)沈或胳獲事取暮不靈同司性鉛質(zhì)跳的席審能計(jì)蛋證路據(jù)桐。只固與顏特研定鍬認(rèn)薦定廉相略關(guān)叢的冤審麗計(jì)鼠證課據(jù)標(biāo)并預(yù)不真能那替蝴代雅與灶其澡他爆認(rèn)嗽定膠相否關(guān)攝的舞審蒜計(jì)她證顏據(jù)嘗。中脾國(guó)框注像冊(cè)北會(huì)標(biāo)計(jì)仙師德協(xié)革會(huì)積執(zhí)驅(qū)業(yè)虹準(zhǔn)瞇則避培輔訓(xùn)澡班第快二繡節(jié)植審掠計(jì)籍證填據(jù)辭的位含素義貧及豬充具分差性仔和血適牛當(dāng)巷性（踐二停）籮注兼冊(cè)頂會(huì)掛計(jì)持師昂在普判涌斷緊審符計(jì)嶼證冒據(jù)悅的舊可酸靠重性暖時(shí)元，確通智常體會(huì)灶考陜慮局下今列您原洗則盲：從董外站部棍獨(dú)欲立基來(lái)和源婦獲胳取炎的量審精計(jì)監(jiān)證沒(méi)據(jù)濱比虧從販其曾他液來(lái)倘源艦獲識(shí)取貴的銜審龜計(jì)蛋證盆據(jù)擊更儉可遍靠申。內(nèi)疊部堡控秒制際有孝效扯時(shí)頃內(nèi)厘部滅生鳳成商的渾審殺計(jì)發(fā)證物據(jù)若比拘內(nèi)凍部湯控姿制恰薄番弱劈燕時(shí)蔽內(nèi)層部榆生準(zhǔn)成疫的匯審盯計(jì)愚證喜據(jù)借更腸可串靠都。直扯接裁獲澆取召的豆審遭計(jì)吹證體據(jù)帶比肌間稅接音獲仿取領(lǐng)或民推型論浩得碌出股的豈審尿計(jì)框證沖據(jù)疏更鼓可洲靠鎖。以戚文加件仁、伍記識(shí)錄紋形表式蛛（搭無(wú)斥論雞是德紙性質(zhì)首、螞電什子銜或攜其爬他粗介蟻質(zhì)尊）蓋存預(yù)在浴的恒審霞計(jì)耽證愧據(jù)下比上口巡壽頭廚形壁式旁的噴審石計(jì)詳證終據(jù)鋼更悲可挽靠熔。從累原榴件陷獲偽取心的秘審色計(jì)傻證芒據(jù)妖比期從砌傳隱真愚或垂復(fù)虎印苦件顫獲跟取嘴的鉆審截計(jì)若證降據(jù)掀更曉可僵靠駛。中淋?chē)?guó)止注個(gè)冊(cè)顛會(huì)費(fèi)計(jì)昌師侵協(xié)債會(huì)辨執(zhí)晌業(yè)鴨準(zhǔn)汁則唇培秀訓(xùn)猛班第裙二抹節(jié)意審千計(jì)舒證跨據(jù)胖的蹈含冷義尺及梁充康分誘性失和運(yùn)適機(jī)當(dāng)金性四法、癢充舟分隆性味與告適懇當(dāng)鞏性冷的紅關(guān)魯系注統(tǒng)冊(cè)瘡會(huì)懷計(jì)像師嘩需帽要暢獲吐取敢的罰審牢計(jì)距證溜據(jù)獄的邀數(shù)丙量砍也權(quán)受格審冬計(jì)劍證任據(jù)敘質(zhì)璃量洪的膨影展響疫。桶審浙計(jì)念證香據(jù)偉質(zhì)押量記越喚高臂，青需壟要腥的奏審艙計(jì)燒證睡據(jù)咳可議能茶越初少紅。需就要壘注削意齡的辮是垮，屋盡觸管采審增計(jì)瘦證蹄據(jù)謊的姿充朋分東性侄和辮適泉當(dāng)檢性票相棵關(guān)輕，異但滴如膏果功審虛計(jì)顏?zhàn)C蓬據(jù)渠的零質(zhì)賓量鈔存缸在追缺駱陷塘，懲注秘冊(cè)臥會(huì)稍計(jì)違師諸僅井靠碗獲萬(wàn)取且更紫多豎的閘審梢計(jì)斗證朵據(jù)尋可介能乎無(wú)言法疑彌戶(hù)補(bǔ)侄其粥質(zhì)鍛量施上巡壽的扒缺武陷腸。中燭國(guó)繡注螺冊(cè)衡會(huì)寺計(jì)池師功協(xié)唐會(huì)蒜執(zhí)嬌業(yè)柳準(zhǔn)途則妖培眼訓(xùn)毫班第蟲(chóng)二辮節(jié)缺審暢計(jì)幣證養(yǎng)據(jù)緒的惠含紙義扁及役充毛分將性森和玻適炭當(dāng)匪性五搜、圖評(píng)康價(jià)疼充婚分紐奉性截和制適驕當(dāng)便性踩時(shí)委的東特買(mǎi)殊殲考顯慮（他一蠟）儀對(duì)兵文演件偽記貢錄要真吩偽保的慢考紹慮審罪計(jì)蕉工萄作形通電常攔不爸涉動(dòng)及膊鑒量定疼文溉件璃記挑錄胃的閉真豪偽散，井注歡冊(cè)糟會(huì)慮計(jì)旬師恨也償不區(qū)是曲鑒軌定滿(mǎn)文累件擦記晶錄肢真奪偽稈的誘專(zhuān)吩家芳，院但緩應(yīng)兄當(dāng)類(lèi)考稿慮休用莖作畏審枯計(jì)盾證紡據(jù)久的秩信次息轟的頌可板靠灶性董，舌并鑰考憶慮決與呀這投些殼信稍息竄生故成欺與占維鼻護(hù)裹相啦關(guān)劫的創(chuàng)控寺制耍的席有子效進(jìn)性圍。如慘果用在材審夫計(jì)翅過(guò)攔程贈(zèng)中獎(jiǎng)識(shí)端別舌出幼的挪情欠況姥使休其探認(rèn)省為蛇文垂件幕記次錄棄可范能債是新偽農(nóng)造散的志，捆或吩文艦件桌記鄉(xiāng)豐錄赤中掏的墻某歌些界條始款鋒已掙發(fā)耐生球變忙動(dòng)壁，蜂注海冊(cè)鍵會(huì)扒計(jì)姥師盼應(yīng)疫當(dāng)驢作和出洋進(jìn)眨一騎步秘調(diào)芒查放，誘包窯括蜜直據(jù)接炸向姿第參三湖方碰詢(xún)足證提，翻或忘考柔慮宜利犁用暈專(zhuān)團(tuán)家皺的也工恢作解以乓評(píng)王價(jià)散文寫(xiě)件沙記遞錄理的抄真回偽中針國(guó)寨注腰冊(cè)火會(huì)度計(jì)租師蔽協(xié)面會(huì)罩執(zhí)布業(yè)覽準(zhǔn)李則只培卷訓(xùn)貿(mào)班第霧二海節(jié)儀審但計(jì)遞證裁據(jù)嶼的通含狼義秤及末充蘇分似性臟和堂適計(jì)當(dāng)摸性（夾二勢(shì)）大使騰用糕被納審懲計(jì)蹲單墾位毫生登成榨信最息歐的陵考妙慮如叛果擔(dān)在側(cè)實(shí)料施欄審講計(jì)社程機(jī)序乳時(shí)歸使搞用絹被拋審字計(jì)職單剃位棉生繳成蘭的纖信妙息駱，縣注揮冊(cè)蜜會(huì)旺計(jì)繞師軋應(yīng)減當(dāng)資就冰這掌些精信毫息僚的長(zhǎng)準(zhǔn)水確曲性旋和屢完魯整埋性撞獲窄取上審羽計(jì)孟證遺據(jù)中漂國(guó)舉注頂冊(cè)叢會(huì)騙計(jì)狗師導(dǎo)協(xié)乓會(huì)洽執(zhí)齒業(yè)段準(zhǔn)峽則稼培亦訓(xùn)雹班第坊二棋節(jié)斗審君計(jì)帆證網(wǎng)據(jù)員的饅含筆義臨及艙充雖分查性轟和鐘適鼻當(dāng)秧性（頑三仙）丘證堵?lián)瓜嗫?jī)互偏矛休盾菊的溝考爹慮如喊果龜從梅不網(wǎng)同毫來(lái)揀源關(guān)獲悔取水的焰審耗計(jì)學(xué)證撕據(jù)魄或射獲砍取犯的賢不剛同針性距質(zhì)養(yǎng)的母審陪計(jì)湯證嫂據(jù)遞不謠一捎致卻，奪表勺明妹某扣項(xiàng)蜻審簽計(jì)嚼證死據(jù)解不虹可盯靠值，擴(kuò)注殲冊(cè)性會(huì)庸計(jì)卷師第應(yīng)深當(dāng)測(cè)追超加暈必聞要宮的膏審系計(jì)遷程無(wú)序中漢國(guó)離注昂冊(cè)萬(wàn)會(huì)矩計(jì)雁師薦協(xié)獻(xiàn)會(huì)遼執(zhí)駱業(yè)儀準(zhǔn)刺則淺培匙訓(xùn)鄙班第瘦二昆節(jié)千審挨計(jì)馬證營(yíng)據(jù)蹈的誕含冶義椅及辣充暢分毯性絞和狠適遷當(dāng)葉性（梳四濤）熔獲末取覆審聞?dòng)?jì)蓬證強(qiáng)據(jù)么時(shí)頑對(duì)胖成卷本嗚的監(jiān)考詠慮注葡冊(cè)鋒會(huì)更計(jì)翅師不可怕以沃考槐慮投獲慢取域?qū)彴?jì)佳證利據(jù)偽的局成句本俯與儀所清獲跪取革信潛息槐的礦有姨用吉性犯之服間嗽的奏關(guān)笛系危，瘋但晉不代應(yīng)泄以燈獲奏取腰審晌計(jì)題證戴據(jù)匹的庭困堪難黨和鑰成栗本拉為墾由南減頓少松不歡可范替愉代委的員審眨計(jì)補(bǔ)程軍序界。中揉國(guó)該注輝冊(cè)閣會(huì)扶計(jì)堡師警協(xié)漿會(huì)旋執(zhí)銅業(yè)鴿準(zhǔn)剖則升培乳訓(xùn)肯班第罵三材節(jié)剛獲驅(qū)取褲審職計(jì)葛證羊據(jù)筑時(shí)寺對(duì)辰認(rèn)貸定仍的貴運(yùn)疏用一辜、對(duì)運(yùn)此用瓜認(rèn)仇定沉的索總闖體礎(chǔ)要漫求注念冊(cè)銀會(huì)寫(xiě)計(jì)同師字應(yīng)尺當(dāng)識(shí)詳懼細(xì)鉗運(yùn)功用慮各脊類(lèi)都交黎易仙、詳賬里戶(hù)種余泡額應(yīng)、電列乎報(bào)碼認(rèn)樸定卷，蛙作償為斷評(píng)巡壽估稀重戀大玩錯(cuò)就報(bào)預(yù)風(fēng)涌險(xiǎn)哲以響及牛設(shè)炊計(jì)錦與屆實(shí)監(jiān)施賊進(jìn)浸一具步膠程賀序俘的供基袍礎(chǔ)策。認(rèn)零定亦是魂指黑管掠理馳層嘴對(duì)嚇財(cái)絲式務(wù)關(guān)報(bào)乞表噴組胡成物要弓素怒的熔確紐奉認(rèn)幫、摔計(jì)業(yè)量雕、繁列駛報(bào)通作磚出懸的增明樣確支或?qū)㈦[智含狐的學(xué)表勿達(dá)倒。中萬(wàn)國(guó)劣注咬冊(cè)越會(huì)薯計(jì)亭師梳協(xié)賺會(huì)伏執(zhí)細(xì)業(yè)本準(zhǔn)織則啟培跌訓(xùn)啟班第鍵三占節(jié)招獲梯取域?qū)徫ㄓ?jì)圣證仿?lián)r(shí)壤對(duì)撕認(rèn)侵定杰的阻運(yùn)騰用二殲、丸與拆各殺類(lèi)塑交倒易護(hù)和按事爪項(xiàng)腐相員關(guān)懲的賞認(rèn)備定注解冊(cè)流會(huì)纖計(jì)德師侄對(duì)偉所刺審卷計(jì)弟期卷間橡的嘴各恒類(lèi)黑交吧易基和撒事津項(xiàng)神運(yùn)燈用終的估認(rèn)賊定捆通屢常裕分棕為同下暗列犬類(lèi)叮別橫：發(fā)餃生綠：驢記性錄灶的播交鎮(zhèn)易服和佩事失項(xiàng)妻已孔發(fā)品生裳且抗與院被涂審蝕計(jì)撐單宅位佛有控關(guān)社。完卸整音性給：涼所然有省應(yīng)最當(dāng)傲記兔錄殿的之交欺易耐和蚊事武項(xiàng)夫均歸已走記撥錄狐。準(zhǔn)啞確拒性察：威與繭交程易允和辨事規(guī)項(xiàng)犬有協(xié)關(guān)燈的尸金愛(ài)額策及悠其火他菊數(shù)膚據(jù)劃已憑恰雹當(dāng)護(hù)記峰錄蛛。截恩止燥：述交悅易福和便事豬項(xiàng)業(yè)已良記檔錄渾于費(fèi)正句確失的之會(huì)靜計(jì)博期馬間農(nóng)。分槳類(lèi)范：葛交刮易月和認(rèn)事賞項(xiàng)襖已骨記許錄夾于室恰拉當(dāng)瞧的鴨賬忙戶(hù)臘。環(huán)由點(diǎn)分歇類(lèi)株認(rèn)旁定攔推咳導(dǎo)細(xì)出帆的紅審垮計(jì)吃目別標(biāo)秋是帶被西審辯計(jì)委單淚位夢(mèng)記甜錄列的進(jìn)交油易向經(jīng)藥過(guò)專(zhuān)適膀當(dāng)揚(yáng)分秘類(lèi)臘。中狂國(guó)遠(yuǎn)注驗(yàn)冊(cè)騾會(huì)湖計(jì)違師嗚協(xié)呈會(huì)識(shí)執(zhí)喝業(yè)眼準(zhǔn)淹則腦培制訓(xùn)昨班第危三催節(jié)綠獲映取源審職計(jì)閉證懂據(jù)壺時(shí)營(yíng)對(duì)浮認(rèn)吊定輸?shù)亩赀\(yùn)身用三濾、賺與標(biāo)期著末勸賬智戶(hù)司余宴額閃相垮關(guān)宅的左認(rèn)巨定注司冊(cè)超會(huì)挽計(jì)幟師則對(duì)游期公末春賬摧戶(hù)叼余紗額森運(yùn)憐用驢的陽(yáng)認(rèn)玩定調(diào)通雙常丟分鉤為躬下行列瓦類(lèi)蘭別糧：存翠在竟：昨記殃錄邪的易資翼產(chǎn)停、咸負(fù)妙債飽和烤所那有極者醬權(quán)勤益照是狼存紙?jiān)趩⒌臅纭?quán)駛利語(yǔ)和亦義筐務(wù)座：悶記州錄尚的望資菊產(chǎn)鄰由雁被艦審惱計(jì)憑單介位梯擁輝有本或糟控載制犯，若記蜂錄既的刺負(fù)腔債儀是核被眼審帖計(jì)晨單漢位進(jìn)應(yīng)肥當(dāng)滅履鬼行鞋的暖償化還星義角務(wù)凈。完約整掠性挨：檔所舍有敘應(yīng)販當(dāng)宣記帆錄騙的吹資暑產(chǎn)剃、布負(fù)引債薪和泄所世有城者衰權(quán)彈益西均我已徐記莫錄濕。計(jì)醉價(jià)大和祖分蛇攤楊：理資鼓產(chǎn)教、張負(fù)梯債仗和麻所爆有臟者囑權(quán)疑益粉以局恰割當(dāng)民的甩金媽額修包它括意在沃財(cái)帖務(wù)駕報(bào)甜表榨中描，棗與役之胸相服關(guān)拾的礎(chǔ)計(jì)另價(jià)匯或還分行攤畏調(diào)地整朋已競(jìng)恰會(huì)當(dāng)緞?dòng)浝卒浫骸Ｖ泻鼑?guó)妄注番冊(cè)酸會(huì)燙計(jì)王師償協(xié)難會(huì)底執(zhí)磨業(yè)央準(zhǔn)貿(mào)則然培謹(jǐn)訓(xùn)惹班第義三崖節(jié)部獲屈取棄審捉計(jì)踩證宮據(jù)旬時(shí)字對(duì)旅認(rèn)乎定道的領(lǐng)運(yùn)腥用四劃、智與郵列傻報(bào)待相浙關(guān)長(zhǎng)的鄉(xiāng)豐認(rèn)汁定注草冊(cè)覽會(huì)糊計(jì)傾師愁對(duì)婚列畢報(bào)叫運(yùn)厭用孔的稼認(rèn)宿定永通糕常疲分塞為乖下煮列劈燕類(lèi)駛別雖：發(fā)詠生感及疲權(quán)咽利既和方義婆務(wù)沃：丙披止露寇的盤(pán)交六易基、轎事節(jié)項(xiàng)也和峰其坊他賞情打況江已抗發(fā)委生析，俱且嶄與戰(zhàn)被似審榜計(jì)寺單硬位纖有托關(guān)崖。完妨整咸性糞：索所廳有跡應(yīng)尖當(dāng)包包榜括眨在淚財(cái)桂務(wù)努報(bào)是表濃中切的必披矩露蹄均非已饅包脊括捐。昨如焦果確將雜應(yīng)逐當(dāng)故披姻露巧的亡事能項(xiàng)抹沒(méi)壟有犁包答括排在考財(cái)怖務(wù)她報(bào)問(wèn)表紀(jì)中描，勝就采違赤反歪該擋目辭標(biāo)校。分血類(lèi)少和滿(mǎn)可麗理顫解魚(yú)性英：容財(cái)脊務(wù)凈信旦息廟已兩被記恰性當(dāng)拌地巷列攀報(bào)敢和獅描鋼述保，侮且抓披逐露倒內(nèi)塌容稼表非述依清濁楚滿(mǎn)。準(zhǔn)蔬確綁性乞和仰計(jì)控價(jià)鍛：余財(cái)可務(wù)圍信隆息嗎和莫其嫂他煤信甚息矩已群公蹈允伍披筆露柏，穩(wěn)且兄金跑額相恰濟(jì)當(dāng)攻。中先國(guó)崖注忠冊(cè)粱會(huì)擺計(jì)罵師懷協(xié)芒會(huì)痛執(zhí)棕業(yè)讓準(zhǔn)敵則挺培繩訓(xùn)終班第弓四怖節(jié)萍獲玻取掙審戒計(jì)屑證塘據(jù)掀的嬸審華計(jì)庭程艱序一演、捷總勒體視審經(jīng)計(jì)企程羽序（雪一眉）趁風(fēng)甜險(xiǎn)堤評(píng)氏估冊(cè)程燈序注宇冊(cè)喚會(huì)鑄計(jì)辦師紐奉應(yīng)群當(dāng)貝實(shí)畝施將風(fēng)痕險(xiǎn)組評(píng)冷估怨程躁序接，各以遵此酸作佳為枕評(píng)戴估諷財(cái)賓務(wù)懼報(bào)瞞表盼層軋次婚和門(mén)認(rèn)業(yè)定酷層隙次誼重幸大蝕錯(cuò)播報(bào)箱風(fēng)流險(xiǎn)柱的尖基幻玉礎(chǔ)辟。（跡注千意障：孩但值不綱能惠為旅發(fā)認(rèn)表待審板計(jì)曲意御見(jiàn)食提處供溉充姨分易、壁適且當(dāng)項(xiàng)的尾審緊計(jì)殼證滾據(jù)爬）中培國(guó)燒注堅(jiān)冊(cè)繪會(huì)玻計(jì)態(tài)師脾協(xié)廈會(huì)兔執(zhí)肆業(yè)挑