第十八章驗(yàn)資和舞弊審計(jì)本章概要1.驗(yàn)資2.舞弊審計(jì)

第一節(jié)驗(yàn)資一、驗(yàn)資概述定義：驗(yàn)資是指注冊(cè)會(huì)計(jì)師依法接受委托，對(duì)被審驗(yàn)單位注冊(cè)資本的實(shí)收情況或注冊(cè)資本及實(shí)收資本的變更情況進(jìn)行審驗(yàn)，并出具驗(yàn)資報(bào)告。驗(yàn)資的類型：驗(yàn)資分設(shè)立驗(yàn)資和變更驗(yàn)資兩種類型。1．設(shè)立驗(yàn)資。設(shè)立驗(yàn)資是指注冊(cè)會(huì)計(jì)師對(duì)被審驗(yàn)單位申請(qǐng)?jiān)O(shè)立登記時(shí)的注冊(cè)資本實(shí)收情況進(jìn)行的審驗(yàn)。2．變更驗(yàn)資。變更驗(yàn)資是指注冊(cè)會(huì)計(jì)師對(duì)被審驗(yàn)單位申請(qǐng)變更登記時(shí)的注冊(cè)資本及實(shí)收資本的變更情況進(jìn)行的審驗(yàn)。二、驗(yàn)資步驟（一）接受業(yè)務(wù)委托與編制驗(yàn)資計(jì)劃

接受業(yè)務(wù)委托：注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)與委托人溝通，了解被審驗(yàn)單位的基本情況，考慮自身的獨(dú)立性和專業(yè)勝任能力，初步評(píng)估驗(yàn)資風(fēng)險(xiǎn)，確定是否接受委托，并就達(dá)成一致意見(jiàn)事項(xiàng)簽訂業(yè)務(wù)約定書。業(yè)務(wù)約定書應(yīng)包括下列內(nèi)容：（1）委托目的；（2）出資者和被審驗(yàn)單位的責(zé)任以及注冊(cè)會(huì)計(jì)師的責(zé)任；（3）審驗(yàn)范圍；（4）時(shí)間要求；（5）驗(yàn)資收費(fèi)；（6）報(bào)告分發(fā)和使用的限制。編制驗(yàn)資計(jì)劃：驗(yàn)資計(jì)劃包括針對(duì)驗(yàn)資業(yè)務(wù)制定的總體驗(yàn)資策略和具體驗(yàn)資計(jì)劃。二院、評(píng)驗(yàn)筋資龍步水驟汗（諒續(xù)裙）（典二禽）悉驗(yàn)描資暴取聾證端過(guò)超程審膀驗(yàn)贊范詳圍：1飽．設(shè)肅立棕驗(yàn)精資的姐審疏驗(yàn)忍范闊圍傭：巴與唇被載審類驗(yàn)轎單換位裳注丘冊(cè)倦資老本肢實(shí)尼收備情稱況集有崇關(guān)廟的云事項(xiàng)嚼，絲式包廣括扛出瓦資腔者雞、綠出侵資款幣政種建、盞出菌資暢金巖額兄、肆出儉資鴨時(shí)誘間捆、忙出通資麥方肺式宰和喬出觀資比套例級(jí)等釣。2執(zhí)．變攀更扇驗(yàn)副資的融審白驗(yàn)高范撥圍醫(yī)：悉一欄般或限丟于蝴與鑼被辰審菊驗(yàn)捕單續(xù)位盟注嫩冊(cè)框資朵本沾及購(gòu)實(shí)敞收懸資本肌增紛減款變登動(dòng)產(chǎn)情肺況戰(zhàn)有愧關(guān)供的凍事慢項(xiàng)顯。（墓1暗）增分加注仿冊(cè)抬資彈本渾及系實(shí)碧收杜資守本筒的苦審立驗(yàn)談范姑圍吉：賢與賓增治資辜相獄關(guān)鄭的到出材資喚者窄、出搏資散幣膀種盒、冊(cè)出影資毒金艷額裹、斥出峰資列時(shí)名間灶、批出陡資肆方梳式腹、籍出絕資謊比蜜例賭和意相婦關(guān)告會(huì)撤計(jì)敏處理其，嘴以惡及母增跨資懼后握的摧出且資然者苦、浙出亦資斤金翁額懶和拌出疊資技比猶例疲等綢。（蟲2須）減卵少注臨冊(cè)雄資脊本燙及沉實(shí)剪收雷資段本榴的刮審顯驗(yàn)露范爬圍騎：抽與板減征資底相刮關(guān)拴的繳減物資畜者莖、減掘資雹幣蘭種因、妨減灣資付金味額接、獵減賽資脊時(shí)晚間物、期減徹資桃方叮式衡、蝦債膛務(wù)鋤清牲償雄或量債緊務(wù)體擔(dān)挎保靈情況柱、這相殿關(guān)掉會(huì)餐計(jì)刷處從理碑，耀以協(xié)及寶減粉資榨后鵲的脖出伍資格者鹽、勸出胡資盼金鵲額搶和平出流資袍比巧例尚等失。審舞驗(yàn)乖程園序線與尺內(nèi)亭容：1．墳以貨累幣俯出更資的蹦，隔應(yīng)沉當(dāng)董在僻檢貴查姿被胃審御驗(yàn)洋單賀位提開碰戶皂銀茅行督出解具淚的程收診款周憑宏證違、對(duì)濱賬貢單科及穩(wěn)銀雀行唐詢迷證災(zāi)函館回負(fù)函興等桶的齒基橫礎(chǔ)史上鵝，款審巾驗(yàn)土出扁資南者針的包實(shí)顧際壇出虛資叉金鈴額席和貨賴幣快出較資仿比瘦例免是循否妻符夏合茫規(guī)紙定淹。忍對(duì)善于柔股目份脫有耐限敬公濃司斃向谷社覽會(huì)摸公滋開程募屯集曲的素股本而，煎還助應(yīng)蒙當(dāng)策檢島查努證伏券泡公華司稍承泛銷源協(xié)估議逃、孟募錦股獎(jiǎng)清扶單樣和淹股覽票叉發(fā)蒼行侵費(fèi)駛用踩清駐單決等爆。2．枝以實(shí)筆物絲式出獻(xiàn)資的麻，饑應(yīng)楊當(dāng)所觀接察傘、廟檢撐查斧實(shí)莊物箭，歇審田驗(yàn)澇其換權(quán)使屬蛋轉(zhuǎn)暴移欺情否況儲(chǔ)，醋并按招照得國(guó)蠟家掛有鞋關(guān)具規(guī)落定鞠在測(cè)資躬產(chǎn)捎評(píng)驢估瞧的給基嶼礎(chǔ)左上噴審射驗(yàn)刃其頓價(jià)剖值譜。賭如絞果隊(duì)被贏審埋驗(yàn)籮單井位是罰外記商勵(lì)投昂資換企俘業(yè)癥，像注甘冊(cè)拍會(huì)雞計(jì)拐師菠應(yīng)勿當(dāng)顯按著照澇國(guó)脫家辭有烏關(guān)壤外訪商新投捏資粉企尺業(yè)球的套規(guī)定兇，術(shù)審笛驗(yàn)邀實(shí)征物意出唯資脊的吹價(jià)舌值暈。3．龍以抱知叮識(shí)用產(chǎn)橫權(quán)救、防土覽地朽使軍用媽權(quán)警等無(wú)位形照資若產(chǎn)秘出噴資的港，拿應(yīng)群當(dāng)桿審變驗(yàn)使其沙權(quán)僅屬腹轉(zhuǎn)移紡情絨況轟，哀并秒按域照童國(guó)蔬家當(dāng)有致關(guān)撐規(guī)獄定煙在裂資快產(chǎn)謙評(píng)幕估籃的濕基封礎(chǔ)拐上哭審虎驗(yàn)傲其尾價(jià)混值安。戰(zhàn)如贏果被浙審僵驗(yàn)雨單既位炕是異外倘商喊投上資州企冒業(yè)佩，嘴注陡冊(cè)熟會(huì)駁計(jì)卡師恥應(yīng)盒當(dāng)挨按歇照對(duì)國(guó)漸家機(jī)有炸關(guān)忙外簡(jiǎn)商厚投瘋資企釣業(yè)軌的峰規(guī)陵定礎(chǔ)，則審祝驗(yàn)光無(wú)刻形稅資枯產(chǎn)忍出繞資斷的仍價(jià)鞏值豎。驗(yàn)億資檢取且證淋過(guò)暢程審糖驗(yàn)碰程伸序須與謎內(nèi)初容泛（奮續(xù)字）：4．糧以凈斥資傍產(chǎn)懷折丈合勸實(shí)雀收例資點(diǎn)本的道，皮或廣以點(diǎn)資頓本殺公禽積胡、爐盈籍余旨公茅積寄、終未糊分肉配塔利潤(rùn)渾轉(zhuǎn)墾增已注永冊(cè)蒸資盯本姑及帖實(shí)附收惜資兆本屠的運(yùn)，壤應(yīng)滋當(dāng)寸在墻審破計(jì)圍的旨基趕礎(chǔ)殊上閱按塵照彩國(guó)科家劃有插關(guān)狗規(guī)定存審卸驗(yàn)啟其迷價(jià)扇值壞。5．遍以長(zhǎng)貨淡幣細(xì)、究實(shí)限物貢、菠知軌識(shí)察產(chǎn)魂權(quán)店、狼土蠻地童使磨用吼權(quán)燈以規(guī)外幻玉的其性他班財(cái)卵產(chǎn)拋出方資的承，注秘冊(cè)歪會(huì)薪計(jì)壟師真應(yīng)客當(dāng)藝審餐驗(yàn)葬出終資視是庸否血符鉗合猜國(guó)狗家舅有盜關(guān)命規(guī)賺定騙。6．押外面商莫投趁資元企乓業(yè)秒的外馬方嘩出些資恐者以輩上桶述重方棋式權(quán)出把資凈的斬，賣注繞冊(cè)您會(huì)興計(jì)塵師馳還塘應(yīng)當(dāng)蝴關(guān)孟注幟其斗是聞否艷符占合絹國(guó)愿家胳外狐匯種管歌理年有廢關(guān)陰規(guī)謹(jǐn)定嗽，孫向赤企鍬業(yè)蠟注迷冊(cè)韻地閉的耽外膚匯釣管幼理部白門銅發(fā)竿出舊外泳方釘出介資矩情卵況饑詢鬼證殲函盜，石并宇根放據(jù)腳外魂方閥出敬資們者億的手出踐資群方著式榆附柄送時(shí)銀行怨詢抗證霞函慰回記函縱、駱資底本叔項(xiàng)洽目誓外殲匯眉業(yè)柱務(wù)秀核級(jí)準(zhǔn)漿件野及滔進(jìn)漸口負(fù)貨笑物廈報(bào)攤關(guān)構(gòu)單休等堵文鞋件驅(qū)的復(fù)尖印籌件菊，燦以位詢?cè)斪C菊上轎述林文朝件員內(nèi)柴容俘的焦真杜實(shí)孕性旁、醫(yī)合心規(guī)炮性篩。7．觀對(duì)墨于負(fù)出欠資庫(kù)者駱以發(fā)實(shí)袖物鋤、卻知辦識(shí)聚產(chǎn)向權(quán)綁和示土束地恐使緩用蛛權(quán)暮等非窄貨摔幣競(jìng)財(cái)飄產(chǎn)屠作此價(jià)盤出資的慰，耀注膛冊(cè)顆會(huì)戀計(jì)有師豪應(yīng)機(jī)當(dāng)思在難出嘴資豈者懷依饒法遭辦刑理腳財(cái)名產(chǎn)橡權(quán)宇轉(zhuǎn)煮移途手魄續(xù)如后甜予渾以?shī)A審誘驗(yàn)腔。驗(yàn)否資叢取蔑證批過(guò)減程關(guān)嬸注燭被迅審?fù)硫?yàn)胃單飼位導(dǎo)以丟前河的嶼注呈冊(cè)病資萍本淚實(shí)套收陡情杏況1纏.斤對(duì)演于狠設(shè)巧立香驗(yàn)腿資殘，恢如柜果蹄出竿資拴者鮮分舅次蛋繳連納噴注桐冊(cè)郊資統(tǒng)本灘，滅注男冊(cè)品會(huì)咽計(jì)芝師疑應(yīng)嗽當(dāng)關(guān)至注際全取體兵出陷資捏者衣的傷首勞次億出殃資掀額臺(tái)和飄出沒(méi)資責(zé)比勿例亂是譜否邊符撇合胸國(guó)龜家幸有涼關(guān)錄規(guī)味定著。2城.禿對(duì)嗚于帽變甜更敲驗(yàn)扶資尖，喂注患冊(cè)睬會(huì)雀計(jì)范師啞應(yīng)予當(dāng)仗關(guān)彎注省被象審宇驗(yàn)改單孔位叛以蹲前鄙的取注濱冊(cè)狀資陸本實(shí)叔收民情武況沫，精并條關(guān)厚注噴出耗資其者滲是自否周按交照塌規(guī)鍵定足的勵(lì)期煉限眼繳罪納竭注去冊(cè)陵資李本蝦。利唐用旬專要家故的頓工婚作注監(jiān)冊(cè)秀會(huì)燃計(jì)蓄師染在茂審撤驗(yàn)笑過(guò)鞭程扇中松利鉆用革專榆家臺(tái)協(xié)刑助庭工伏作火時(shí)梳，遞應(yīng)饒當(dāng)酬考治慮漿其刺專道業(yè)抄勝任庸能隊(duì)力沸和金客劇觀惱性使，豆并治對(duì)掠利松用文專擾家池工稀作纏結(jié)揪果馳所剝形糠成般的之審友驗(yàn)鑄結(jié)昂論梅負(fù)掀責(zé)陸。驗(yàn)本資基工務(wù)作臘底舍稿注劫冊(cè)污會(huì)圖計(jì)咽師熄應(yīng)骨對(duì)事驗(yàn)供資梅過(guò)貸程鄭及晚結(jié)啞果火進(jìn)情行配記蘿錄絨，捎形碧成燦驗(yàn)萌資鄉(xiāng)豐工幻玉作竟底騰稿廚。貌驗(yàn)資波工撇作灰底遺稿仙與饒審告計(jì)怒工灘作叔底嶼稿親一歡樣問(wèn)也艘包沉括蘿綜史合妙類信、練業(yè)瓶務(wù)茄類異和校備座查用類緩三躺類理。驗(yàn)轉(zhuǎn)資首取剃證禁過(guò)綁程二似、爭(zhēng)驗(yàn)按資敏步巡壽驟笨（凱續(xù)革）（譜三丑）屬驗(yàn)蒼資驢報(bào)比告出鄉(xiāng)豐具梯驗(yàn)避資葉報(bào)芝告駁的猛前蘿提：注憶冊(cè)喂會(huì)釣計(jì)乎師則必利須蔥完或成軌預(yù)冤定催的藏審傅驗(yàn)梁程對(duì)序洲，研取庫(kù)得危充駱?lè)謩凇⒐愤m游當(dāng)鵲的牢審世驗(yàn)西證據(jù)只，共分孤析暴和廣評(píng)燙價(jià)壩審朵驗(yàn)故結(jié)科論湯后技方堂可娘編突制敏、丟出該具擔(dān)驗(yàn)部資轟報(bào)朗告緒。驗(yàn)曠資烘報(bào)想告棟的詢作敗用姻：驗(yàn)即資中報(bào)欄告枯應(yīng)資當(dāng)合到理規(guī)地瞎保侵證已嘴驗(yàn)歸證暢的避被挨審絨驗(yàn)培單軟位棍注迅冊(cè)聲資矮本懸的蝦實(shí)戴收屬或昆變更爸情挑況半符耗合圾國(guó)麻家倚相底關(guān)案法罩規(guī)漁的懷規(guī)頌定速和暫協(xié)休議屆、創(chuàng)合弊同率、姜章窄程我的群要潛求誦，辟但不逝應(yīng)被摘視粘為極是驅(qū)對(duì)嘆被駝審貧驗(yàn)志單皮位感驗(yàn)參資輛報(bào)擾告政日剃后衣資糊本句保卡全眾、圣償頁(yè)債刑能座力補(bǔ)和照持夜續(xù)找經(jīng)鄙營(yíng)能龍力間等啟的舉保粒證。驗(yàn)芹資隸報(bào)賊告加的漏要典素驗(yàn)翻資問(wèn)報(bào)聯(lián)告指鐮注慮冊(cè)葵會(huì)削計(jì)開師躁按磚照冊(cè)業(yè)撤務(wù)逐約軟定搖書煩的璃要憑求低致己送荷驗(yàn)寫資趟報(bào)莊告引的男對(duì)浙象染，筆一殼般績(jī)是銅指淺驗(yàn)騾資箏業(yè)些務(wù)鵲的槍委陽(yáng)托燈人應(yīng)燈當(dāng)縮慧說(shuō)枝明過(guò)審編驗(yàn)塔范絮圍粘、戚出濤資鬧者謙和火被工審晌驗(yàn)束單糞位堂的灶責(zé)創(chuàng)任使、謠注置冊(cè)武會(huì)枯計(jì)棚師繞的閣責(zé)糖任勵(lì)、寺審距驗(yàn)愿依受據(jù)慣和咸已括實(shí)捆施洞的葬主景要雄審鍋驗(yàn)至程沖序莖等。應(yīng)就說(shuō)曾明可已披審扮驗(yàn)撓的躲被喇審際驗(yàn)拌單錘位眉注阻冊(cè)悉資欺本涼的鵝實(shí)遺收魄情徹況袖或渴注液冊(cè)侍資呼本匙及瘦實(shí)慈收晝資菌本匠的流變梨更注情涂況第。丹對(duì)招于哀變抱更喜驗(yàn)戒資加，丙C舉P到A似僅謙對(duì)梯本兔次染注鋤冊(cè)姨資蟲本探及翻實(shí)生收聾資毅本急的敘變鞭更串情犧況農(nóng)發(fā)嚴(yán)表渡審新驗(yàn)右意以見(jiàn)原。應(yīng)睛說(shuō)欠明己驗(yàn)忙資郵報(bào)樂(lè)告敗的壇用盈途愿、助使任用精責(zé)象任氏及秧注肯冊(cè)柿?xí)撚?jì)主師芹認(rèn)悉為妻應(yīng)刊當(dāng)薪說(shuō)轉(zhuǎn)明掩的王其戒他嬸重脖要帳事腫項(xiàng)驗(yàn)資報(bào)告收件人：事務(wù)所名稱CPA簽章地址報(bào)告日期意見(jiàn)段

范圍段說(shuō)明段附件應(yīng)飛當(dāng)巡壽包迷括嗎已輸審酷驗(yàn)延的皇注籃冊(cè)購(gòu)資榴本通實(shí)曬收翁情棵況蠟明只細(xì)黎表罵或是注闊冊(cè)動(dòng)資昆本維、鈴實(shí)旺收凡資翻本捏變護(hù)更揭情容況削明葬細(xì)臺(tái)表商和喂驗(yàn)乓資觸事勞項(xiàng)襖說(shuō)榮明殲等應(yīng)所當(dāng)差拒響絕慢出時(shí)具砍驗(yàn)株資浮報(bào)嶺告騾的斑情燈形：1誘．填被育審蛾驗(yàn)犬單虹位制或興出殼資繞者琴不板提展供辱真舌實(shí)階、搖合冠法刃、銷完崗整遇的包驗(yàn)禿資酬資區(qū)料攔的覺(jué)。2猾．善被馬審救驗(yàn)駁單裙位醫(yī)或?qū)挸鲐澷Y恐者瞇對(duì)東注廉冊(cè)喚會(huì)侍計(jì)封師更應(yīng)悲當(dāng)朽實(shí)罰施揉的煙審每驗(yàn)滿程抱序血不圓予宿合作哈，雖甚刮至立阻頑撓罷審蜘驗(yàn)芹的者。3科．耳被財(cái)審霉驗(yàn)套單買位界或扭出敞資川者浸堅(jiān)魯持波要此求孟注瓦冊(cè)蓬會(huì)啞計(jì)巴師覆作折不查實(shí)銅證浪明喪的香。驗(yàn)致資債報(bào)立告?zhèn)愕臉範(fàn)t用庫(kù)責(zé)爹任著：驗(yàn)女資屯報(bào)染告晝具瘋有仗法酒定夏證瞎明憤效泰力悠，岡供李被鼓審撫驗(yàn)是單蹲位萬(wàn)申溫請(qǐng)盞設(shè)娛立旋登墓記險(xiǎn)或惑變先更登餡記竭及錄據(jù)完以閱向藏出束資紀(jì)者爐簽歲發(fā)籠出尼資借證醫(yī)明殃時(shí)淡使版用羨。驗(yàn)掌資擱報(bào)婚告不辨應(yīng)戚被挑視鞏為對(duì)碌被授審嬸驗(yàn)運(yùn)單蒸位甲驗(yàn)皆資臟報(bào)雹告披日婚后游資罰本翅保灑全興、啄償部債能錫力尼和侄持推續(xù)汪經(jīng)違營(yíng)董能凈力女等筍的述保會(huì)證屯。劉委士托蹤蝶人斬、陸被鞋審敬驗(yàn)矩單餓位慣及浸其濾他兵第有三顫方肢因使攔用流驗(yàn)墊資傲報(bào)甚告童不里當(dāng)唉所傾造堵成郵的作后靜果海，吧與垃注遠(yuǎn)冊(cè)野會(huì)題計(jì)卷師階及祝其哀所甩在躍的選會(huì)主計(jì)單師癥事務(wù)展所丘無(wú)傾關(guān)閥。驗(yàn)女資驚報(bào)宣告第果二慘節(jié)跟舞距弊恰審越計(jì)一蝴、呀舞做弊急與林舞級(jí)弊續(xù)審周計(jì)（糧一艷）欄舞翼弊舉的瓣含件義東和峰類輕型定僻義：舞帝弊賞是違指恩被責(zé)審麥計(jì)擔(dān)單齊位抽的瞎管掛理壯層伴、幼治歲理僅層大、的員眾工莫或稿第曉三換方閃使哨用扯欺蔥騙手汁段限獲竊取題不愈當(dāng)貨或抄非象法毅利旅益裳的輔故矩意侍行拳為摧。類浴型：對(duì)牽注棒冊(cè)看會(huì)具計(jì)驢師漫而精言姐，矮舞貧弊劈燕主瓜要摔關(guān)戰(zhàn)注邀對(duì)皆財(cái)退務(wù)廈信畝息奇作膏出盲虛班假辯報(bào)億告犧導(dǎo)狡致的輔錯(cuò)線報(bào)潛、剪侵帽占嚴(yán)資腦產(chǎn)辣導(dǎo)絨致票的吵錯(cuò)火報(bào)黑兩贈(zèng)種騙類處型腳。1臥．對(duì)翼財(cái)牙務(wù)裳信論息紛作遇出瞎虛個(gè)假摸報(bào)弦告盼導(dǎo)展致羨的愿錯(cuò)耀報(bào)應(yīng)弱關(guān)破注犁：（遠(yuǎn)1嚴(yán)）奔財(cái)尤務(wù)桌信看息絕作娛出灰虛夠假既報(bào)誼告滾的驢動(dòng)僅機(jī)（炸2雄）旬對(duì)誦財(cái)壤務(wù)超信禍息也作榴出揚(yáng)虛愿假程報(bào)散告條的孝表要現(xiàn)濱形陽(yáng)式（案3昂）羽管護(hù)理倍層室實(shí)畝施監(jiān)舞他弊婆的網(wǎng)手吩段2逢．對(duì)章侵皂占秋資英產(chǎn)文導(dǎo)斷致偽的體錯(cuò)熔報(bào)應(yīng)腸關(guān)巾注糧：（馬1皺）漂侵胖占雹資講產(chǎn)能指霸被懲審蜘計(jì)省單德位邁的拾管僅理餓層旦或恨員貨工績(jī)非轉(zhuǎn)法抗占緩用報(bào)被幸審傳計(jì)險(xiǎn)單避位蒜的蝴資雞產(chǎn)猛。（另2雨）古侵西占飯資浴產(chǎn)刊的閣手嶺段（然二營(yíng)）注突冊(cè)濫會(huì)火計(jì)陜師湖職汽業(yè)顛與降舞棕弊床審肅計(jì)防種止幟或腸發(fā)鼓現(xiàn)譽(yù)舞敞弊誰(shuí)是被樂(lè)審車計(jì)早單鋤位裙治鬧理填層吐和家管套理嫂層伙的江責(zé)碎任。1降．治些理串層有哀責(zé)甜任揮監(jiān)專督扒管議理襖層抬建穗立問(wèn)和庫(kù)維廈護(hù)戴內(nèi)蝕部介控魄制恥。2押．管知理癢層有孕責(zé)礦任貸在悔治陪理倚層出的毫監(jiān)寬督巴下低建疼立饒良典好豪的笛控別制稠環(huán)簡(jiǎn)境饑，年維著護(hù)神有桌關(guān)廟政不策謎和隊(duì)程破序甲，早以蜘保串證唐有爪序超和第有調(diào)效答地雪開遺展臂業(yè)下務(wù)博活用動(dòng)蘋，攝包質(zhì)括挑制沒(méi)定籍和犯維麥護(hù)喉與理財(cái)佩務(wù)量報(bào)滿告近可煩靠蒙性方相光關(guān)惡的聚控槍制備，睡并表對(duì)行可蠢能框?qū)g(shù)致湯財(cái)尾務(wù)華報(bào)章表期發(fā)律生正重名大所錯(cuò)筆報(bào)妙的號(hào)風(fēng)公險(xiǎn)償實(shí)墊施黎管調(diào)理顛。注溜冊(cè)吧會(huì)靜計(jì)降師應(yīng)迅當(dāng)壞開講展另舞軌弊聲審霞計(jì)鴨以蛙發(fā)強(qiáng)現(xiàn)輪對(duì)岔財(cái)摘?jiǎng)?wù)推信銅息譽(yù)作穩(wěn)出后虛介假漫報(bào)任告伴導(dǎo)騙致撇的澤錯(cuò)報(bào)鮮和鳴侵庫(kù)占陵資并產(chǎn)茄導(dǎo)毅致物的痰錯(cuò)歪報(bào)巖：1淋．滔注地冊(cè)桶會(huì)何計(jì)旅師娃有概責(zé)剝?nèi)螡癜床≌招χ泄磭?guó)充注伏冊(cè)遠(yuǎn)會(huì)蜜計(jì)歡師領(lǐng)審?fù)胗?jì)棟準(zhǔn)套則恨的合規(guī)拘定節(jié)實(shí)炕施秘審喜計(jì)墻工作抗，沿獲谷取暴財(cái)菌務(wù)毒報(bào)產(chǎn)表鳥在滴整縱體經(jīng)上荷不惡存安在鹽發(fā)欄生裂重成大牌錯(cuò)沾報(bào)落的腰合蘭理菜保龍證寧，筒無(wú)周論摘該祝錯(cuò)候報(bào)管是由蒼于矛舞奪弊齒還改是申錯(cuò)貓誤陳導(dǎo)妙致日。2韻．洋注感冊(cè)導(dǎo)會(huì)訊計(jì)喬師噸應(yīng)針當(dāng)構(gòu)在耽整筍個(gè)拔審故計(jì)贊過(guò)飲程府中廳保寸持突職貪業(yè)希懷損疑違態(tài)士度尿，鑒考搏慮駕管哭理虧層安凌駕際于埋控貓制洪之蔑上鋪的案可機(jī)能陣性獻(xiàn)，紅并紹應(yīng)親當(dāng)勝意產(chǎn)識(shí)幅到厲，頓可竹以托有薪效投發(fā)只現(xiàn)搶錯(cuò)蠢誤抄的黎審恭計(jì)項(xiàng)程肅序貨未筍必適業(yè)用縫于丙發(fā)禮現(xiàn)蜻舞柔弊蛇導(dǎo)嘩致臭的瓜重頑大溉錯(cuò)楊報(bào)柱。二弟、兇舞寫弊勉審高計(jì)武的礎(chǔ)程飲序恩和碑技刷術(shù)分姨析鄰舞件弊撞的怕特拖征1騙．綱區(qū)歷分扣錯(cuò)苗誤表和釋舞儲(chǔ)弊2攻．考付慮犁舞鹽弊處發(fā)鄭生斑的勞原饞因秒：（儀1銷）抄舞尼弊座的凱動(dòng)降機(jī)近或講壓愈力派；館（碌2山）鵝舞聚弊及的燦機(jī)驢會(huì)原；基（拳3淹）例舞染弊肢的級(jí)借齊口各。團(tuán)事隊(duì)餃討屑論熄和掉職類業(yè)親懷臉疑1頃．手團(tuán)蘆隊(duì)壟討田論（甩1仇）籮項(xiàng)右目肚組慶應(yīng)襯當(dāng)焰討采論刪由封于饞舞萍弊掀導(dǎo)探致搜財(cái)濾務(wù)穩(wěn)報(bào)謠表杰發(fā)拜生證重貪大迎錯(cuò)旺報(bào)冠的懸可吹能榴性（吼2糞）隆參域與封討貢論攔的有項(xiàng)鳴目草組鼻成泊員沙由按項(xiàng)紛目胳負(fù)愉責(zé)敲人鹽根騎據(jù)瓣職咬業(yè)來(lái)判打斷馳、洽以冤往懸的霞審計(jì)津經(jīng)戚驗(yàn)?zāi)囊云考叭缹?duì)編被古審漸計(jì)億單隆位燭本曉期馳變尋化貼情徑?jīng)r誼的處了現(xiàn)解忠確稿定（撿3永）攏如銷果鏈項(xiàng)村目低組燈需殊要蓋擁歉有快信爹息扎技建術(shù)嬌或浩其缸他迎特認(rèn)殊絨技撓能織的亦專朝家浪，毯這葉些掩專家帝也筒應(yīng)競(jìng)當(dāng)旋參餐與揭討嗓論（抗4影）塌討舍論坦的遺具貸體刑內(nèi)楚容痕：養(yǎng)P現(xiàn)5斜2匯62瓜．職蝦業(yè)浩懷飛疑撒：（工1倒）堅(jiān)注嘉冊(cè)粗會(huì)蒜計(jì)覽師街應(yīng)毒當(dāng)身在阿整膽個(gè)繼審巾計(jì)留過(guò)貞程寶中薄以職動(dòng)業(yè)幣懷忽疑梨態(tài)撓度溜計(jì)晨劃搜和爛實(shí)銜施談審怒計(jì)工視作，課充吩分悔考膠慮記由弱于朝舞戲弊客導(dǎo)肥致播財(cái)協(xié)務(wù)諒報(bào)截表?yè)]發(fā)街生做重澆大糞錯(cuò)鐵報(bào)炸的雨可昆能鑒性滲，口而秧不召應(yīng)察依徒賴以閘往恰審果計(jì)井中詳對(duì)襪管塵理烈層雖、跟治抓理濕層爸誠(chéng)財(cái)信斜形鏡成垂的劣判激斷訴。（種2蝕）濟(jì)注延冊(cè)朽會(huì)菠計(jì)總師對(duì)牌文仿件員記欲錄瓦的殲責(zé)改任：唱審曬計(jì)洗工葛作箭通胡常隨不礦涉謝及裁鑒役定壤文剪件唉記撕錄的逗真汪偽貪，沙但條在迎審意計(jì)棟過(guò)牧程撥中菌，知注則冊(cè)鵲會(huì)埋計(jì)煉師童應(yīng)道當(dāng)若考借慮鋸作今為桌審許計(jì)按證小據(jù)市的狂信蹤蝶息變的監(jiān)可灑靠性味，段并碌考揀慮饑與套生餃成塘和霞維補(bǔ)護(hù)診這啄些改信揪息曉相竄關(guān)維的夜控突制京的篩有剃效割性鞏。獲媽取培舞臘弊浴風(fēng)深險(xiǎn)本的爪信訪息注蓮冊(cè)掘會(huì)燈計(jì)祝師蹄應(yīng)史當(dāng)聚實(shí)懂施脆下敘列租程擁序壇，辣以薦獲蹲取胞用個(gè)于僅識(shí)柴別雨舞賴弊怠導(dǎo)輸致勞的伙財(cái)顛務(wù)停報(bào)泳表帆重大戶錯(cuò)幸報(bào)修風(fēng)塔險(xiǎn)古所列需蓄的礦信罵息沾：1吧．誤詢苦問(wèn)搏被蕩審耀計(jì)匹單捕位帶的析管辨理牙層柳、脫治嚴(yán)理冒層京以錢及猾內(nèi)絮部煎的布其曾他夜相齊關(guān)羅人肝員餃，袍以擇了格解管曲理靜層疾針寨對(duì)謹(jǐn)舞耽弊襯風(fēng)共險(xiǎn)煩設(shè)砌計(jì)接的荒內(nèi)埋部右控布制夢(mèng)，披以霸及停治倦理鞏層謎如資何盟監(jiān)緊督稍管熔理掩層撫對(duì)轉(zhuǎn)舞鋼弊劑風(fēng)險(xiǎn)棍的餃識(shí)算別恐和毒應(yīng)包對(duì)壁過(guò)疏程鍛；2尺．苦考拳慮廚是聲否錢存率在商舞盈弊復(fù)風(fēng)印險(xiǎn)輸因雞素?zé)?處．督考聽(tīng)?wèi)]雄在紋實(shí)嬸施吳分興析尼程結(jié)序址時(shí)魯發(fā)偉現(xiàn)史的圾異傅常握關(guān)不系塑或孝偏陪離俘預(yù)蠻期寨的賺關(guān)葉系梅；4李．巧考會(huì)慮勸有社助馳于腰識(shí)慈別文舞睛弊態(tài)導(dǎo)瘋致顛的脊重動(dòng)大榴錯(cuò)庭報(bào)菌風(fēng)伐險(xiǎn)塔的屯其姜他吼信袖息直。舞距弊筑審皇計(jì)象的脂程犬序裙和需技化術(shù)確暈認(rèn)戶舞怎弊疲風(fēng)躲險(xiǎn)1砍．武在柄識(shí)慚別師和以評(píng)謊估嗚財(cái)竹務(wù)脫報(bào)訪表尺層喘次接以?shī)A及煌各陷類至交肥易霉、邀賬罷戶姥余頸額卡、腐列互報(bào)皇認(rèn)剛定憶層次熄的門重謙大過(guò)錯(cuò)援報(bào)寄風(fēng)和險(xiǎn)雁時(shí)鎖，儲(chǔ)注悶冊(cè)抵會(huì)換計(jì)漢師驗(yàn)應(yīng)席當(dāng)岔識(shí)庸別定和詠評(píng)誦估紅舞絨弊鵲導(dǎo)聾致罷的茶重胳大蟲錯(cuò)險(xiǎn)報(bào)風(fēng)探險(xiǎn)畢。2貝．破舞踏弊解導(dǎo)爪致自的建重鵲大留錯(cuò)哲報(bào)悲風(fēng)巖險(xiǎn)璃屬挑于漲特繳別膊風(fēng)背險(xiǎn)形，禽注繼冊(cè)索會(huì)紋計(jì)燥師悉應(yīng)臣當(dāng)放專舌門運(yùn)針堂對(duì)特袖別格風(fēng)家險(xiǎn)族實(shí)巖施形實(shí)侍質(zhì)差性漏程北序醫(yī)。評(píng)飽價(jià)牙審鬼計(jì)哈證悲據(jù)注仍冊(cè)撓會(huì)元計(jì)絞師幻玉應(yīng)看當(dāng)遍根破據(jù)餅實(shí)顏施象的行審咽計(jì)轟程底序膨和重獲城取烈的拾審妨計(jì)味證猛據(jù)先，辰評(píng)漁價(jià)綿對(duì)秘認(rèn)定克層困次內(nèi)重謊大第錯(cuò)安報(bào)宅風(fēng)侄險(xiǎn)五的鉛評(píng)犬估露是晃否科仍偷然壁適濫當(dāng)簽。汪如肝果句認(rèn)筋為若不辜適行當(dāng)嬸，滿注臟冊(cè)泛會(huì)容計(jì)師稠應(yīng)照當(dāng)枝考煮慮采實(shí)益施猴追枕加聞的凝審跌計(jì)斤程弊序司或絲式修司改拔審掘計(jì)桂程鼓序度。舞霧弊須審胞計(jì)破的棕程跌序桶和耐技稿術(shù)就睬可督能蓮的勺舞黑弊熔與孤管漫理么層添、皇治蓄理眼層慎進(jìn)躍行工溝侄通1下、既如脅果辭發(fā)領(lǐng)現(xiàn)摔舞拆弊捐或危獲任取爛的比信束息薯表訊明可顆能終存昂在尸舞要弊，苦注其冊(cè)鐘會(huì)盆計(jì)粥師拔應(yīng)獎(jiǎng)當(dāng)肚盡延早將礎(chǔ)此債類爛事遺項(xiàng)悉與群適聯(lián)當(dāng)零層步次夢(mèng)的糕管鬧理秋層換或購(gòu)治厚理晉層泊進(jìn)自行婦溝怠通洗。2砍、科通葬常斃情個(gè)況愛(ài)下隊(duì)，剖擬素溝昂通逮的華管穗理夜層艷應(yīng)落當(dāng)劃比療涉叔嫌捧舞映弊蟲人巧員值至遺少傅高額出謠一光個(gè)醉級(jí)鄭別揚(yáng)。3受、羞如愈果后注港意遍到花旨飾在塞防桐止緊和承發(fā)惹現(xiàn)售舞白弊由的內(nèi)晌部請(qǐng)控和制外在算設(shè)美