第十三章投資循環(huán)審計(jì)主講：周莉2023/7/161Contents投資循環(huán)審計(jì)概述主要賬戶(hù)實(shí)質(zhì)性測(cè)試122023/7/162武漢科技大學(xué)管理學(xué)院會(huì)計(jì)系第一節(jié)投資循環(huán)審計(jì)概述涉及的主要業(yè)務(wù)、會(huì)計(jì)憑證與記錄及賬戶(hù)涉及的主要業(yè)務(wù)活動(dòng)：對(duì)外投資交易，主要是與有價(jià)證券投資和其他股權(quán)投資取得與轉(zhuǎn)讓有關(guān)的活動(dòng)；對(duì)內(nèi)投資交易，主要包括固定資產(chǎn)、無(wú)形資產(chǎn)取得與轉(zhuǎn)讓有關(guān)的活動(dòng)。主要會(huì)計(jì)憑證和記錄股票、債券或債券契約；經(jīng)紀(jì)人通知書(shū)；投資協(xié)議；有關(guān)總分類(lèi)賬和明細(xì)分類(lèi)賬。主要賬戶(hù)資產(chǎn)類(lèi)賬戶(hù)損益類(lèi)賬戶(hù)2023/7/163武漢科技大學(xué)管理學(xué)院會(huì)計(jì)系第鞠一羞節(jié)仔投縫資播循廳環(huán)款審案計(jì)匆概雙述重蹤蝶要竄性抱與閑常臥見(jiàn)怕重苦大捏錯(cuò)革報(bào)眉風(fēng)絡(luò)險(xiǎn)投晉資晃循柄環(huán)狹是使企我業(yè)確擴(kuò)糟大燈再拴生爸產(chǎn)謎的烘重俘要謙循粘環(huán)末。料投甚資酸循共環(huán)漸的像交比易識(shí)數(shù)稠量帽較復(fù)少襪，椒而蘭每濫筆階交低易婆金劈燕額鐮通仍常許較紡大蒸，圖對(duì)混一識(shí)筆電投陜資粗業(yè)派務(wù)朝漏險(xiǎn)記顫或換不敲恰塊當(dāng)歷的灣會(huì)崖計(jì)陜處貢理鐘，帶將社會(huì)攔導(dǎo)閘致礦重罵大繞錯(cuò)服誤慘，暖從深而天對(duì)查企軌業(yè)隊(duì)財(cái)頸務(wù)露報(bào)轎表鞋的雹公蟲(chóng)允免反鏟映孕產(chǎn)雁生迷較遵大嘴影更響嘉，伶因栽此饞，匙在蒙審盞計(jì)化中轟通醋常鴨選賴(lài)擇果較葵低殿的賠可餐容寺忍最誤似差谷。投同資住循均環(huán)屠中刮?？匾?jiàn)病的越重輸大黑錯(cuò)刑報(bào)素風(fēng)真險(xiǎn)喚（詞見(jiàn)稼教器材2示4碎7頁(yè)雹）2欺0撈2平3雁/際7黎/祥1與24武予漢蘭科戲技呈大撲學(xué)慎管波理覽學(xué)賓院素會(huì)閥計(jì)拾系相皂關(guān)職內(nèi)毅部稱(chēng)控店制具要肯點(diǎn)投塘資匆循孤環(huán)味的選關(guān)沈鍵左內(nèi)駛部竊控餓制勁包偽括沉：職紗責(zé)巧分障工授銷(xiāo)權(quán)瘋審確批憑湊證凍和紗記麥錄定鳥(niǎo)期金核敢對(duì)提賬驕簿竊及目記盾錄獨(dú)莖立逢復(fù)白核第愚一雄節(jié)盜投讓資券循潤(rùn)環(huán)火審衫計(jì)縮慧概社述2被0各2陣3褲/贊7姐/觀1炊25武潮漢碰科婆技嶺大鋒學(xué)枕管嫩理喚學(xué)抖院遙會(huì)速計(jì)攜系1、鳳職軟責(zé)席分劍工（1）災(zāi)投位資膨業(yè)內(nèi)務(wù)照的妹會(huì)斗計(jì)吊記循錄頸與賽授氧權(quán)蠅、淘執(zhí)的行姑和瞧保手管眉等炭方塞面即明潤(rùn)確倚職超責(zé)牛分逗工黃；（2）慮投黑資狼明券細(xì)麗賬稼與慰總轉(zhuǎn)賬褲的貌登渠記翅職繁務(wù)缺分懸離遵。2輕0川2少3席/己7屈/靜1用26武嶺漢雪科哈技螺大撕學(xué)陪管黃理漿學(xué)神院譜會(huì)筍計(jì)兔系2、撤授援權(quán)鮮審耕批恰妻當(dāng)禮的的授洪權(quán)橋包信括長(zhǎng)：（1）移投嶄資駝業(yè)照務(wù)山經(jīng)嗎過(guò)災(zāi)授砌權(quán)暖批托準(zhǔn)擔(dān)。2榆0隔2則3派/裹7懲/生1賀27武肢漢歇科彼技擴(kuò)大迎學(xué)芝管父理傳學(xué)祥院博會(huì)煌計(jì)懂系3、處憑叫證軌和襯記張錄（1）縮慧對(duì)粘每臥一違種涉股防票決或始債瓣券娃分抓別將設(shè)名立贏明扁細(xì)舟分是類(lèi)碗賬救，耕并撈詳確細(xì)康記服錄嬸其核名珍稱(chēng)來(lái)、醉面委值董、桐證夸書(shū)供編昌號(hào)隙、腦數(shù)漁量祝、品取留得由日冠期鳥(niǎo)、蘭經(jīng)弱紀(jì)估人帆（歉證承券蘿商帶）幅名政稱(chēng)蟻、休購(gòu)小入櫻成甚本去、騎收賽取星的途股摟息皺或爸利喂息槳等檢；（2）啊建祝立葉嚴(yán)昏格內(nèi)的恨記汪名叨登龜記發(fā)制桐度戶(hù)；（3）多建榴立尼和摘健廚全瞇各肅種全賬憑簿跳，覺(jué)并戰(zhàn)及呢時(shí)庸登脊賬瞎。2唇0坊2拴3踏/能7糾/劫1償28武跡漢遮科蝴技必大忠學(xué)父管喚理腔學(xué)刻院這會(huì)淘計(jì)噸系4、韻定軍期期核慶對(duì)胃賬屬簿照及嘴記擴(kuò)錄定北期酷核設(shè)對(duì)魂各流相事關(guān)絨賬梳戶(hù)飯的慰總烘賬昏和滲明答細(xì)仔賬棄。建警立殼健槳全艷的犬資拆產(chǎn)拔保浮管糟制蹈度譽(yù)。2志0漂2攜3彼/對(duì)7湖/躁1適29武裂漢抓科貴技么大捐學(xué)仿管蓄理示學(xué)堡院幫會(huì)考計(jì)攻系5、丙獨(dú)珍立嗓復(fù)劈燕核由壟獨(dú)儉立烘的斜人米員握對(duì)咬投負(fù)資夏循候環(huán)春的趴業(yè)鐘務(wù)懇記鳥(niǎo)錄搬過(guò)采程騾和爹各送種曉憑閱證揪進(jìn)貍行游復(fù)色核討。2勺0談2各3筆/卸7裝/嚴(yán)1捧21脅0武拋漢答科憂(yōu)技離大治學(xué)彩管兇理抗學(xué)遲院塑會(huì)鋒計(jì)洋系描幕述判內(nèi)幸部多控遵制審慘計(jì)靜人堪員唯可應(yīng)以批通抽過(guò)算文婆字腹說(shuō)句明贏書(shū)籠、簡(jiǎn)調(diào)驕查臺(tái)表額法她和路流城程筆圖峽法羅把喉被想審開(kāi)計(jì)茶單駛位標(biāo)的言?xún)?nèi)屠部交控剃制視描遞述朵出潔來(lái)分。2堂0萌2蔑3垮/秩7事/腸1齒21獄1武許漢撤科鼓技趨大馬學(xué)欲管拉理彼學(xué)呆院迫會(huì)喝計(jì)豪系相柳關(guān)抬內(nèi)厲部航控所制苦測(cè)統(tǒng)試相齒關(guān)碑內(nèi)搞部烈控胖制該測(cè)其試灶包泊括濕設(shè)透計(jì)鈔測(cè)矩試擊和甘執(zhí)棚行風(fēng)測(cè)貓?jiān)嚰?。常舒用糊的薦控桶制場(chǎng)測(cè)羞試杯方念法童包芳括點(diǎn)：檢江查表文企件蘭和穿記鞭錄觀大察詢(xún)常問(wèn)重疏新劈燕執(zhí)無(wú)行2綱0鞠2前3圈/煎7僅/捎1獸21齡2武沒(méi)漢野科乖技刷大葉學(xué)彎管獨(dú)理殘學(xué)蠟院催會(huì)臉計(jì)閱系相稻關(guān)譽(yù)內(nèi)沿部?？卣谥瓶蕼y(cè)壘試通夸過(guò)堂投壟資夾循包環(huán)或內(nèi)插部?jī)S控膏制匹的卸設(shè)番計(jì)帝和看執(zhí)器行篇測(cè)繳試頂，脖就諷可狀以跌確片定糾關(guān)衛(wèi)鍵根內(nèi)朗部數(shù)控衣制萌和蜓內(nèi)泉部碎控站制簡(jiǎn)中逼可笑能趨存駁在恭的血薄研弱徐環(huán)刷節(jié)醫(yī)，解進(jìn)棍而睛可概對(duì)插被鳥(niǎo)審孝計(jì)懸單階位舊的析相請(qǐng)應(yīng)桿控執(zhí)制急風(fēng)陪險(xiǎn)愚作孫出呆評(píng)嚴(yán)價(jià)螺，題從蜂而哭確守定軟相抓關(guān)廣實(shí)回質(zhì)匹性篩測(cè)冰試值的置性圾質(zhì)蜓、輩時(shí)止間泡和烈范桃圍晴。2瞧0鍬2酸3西/聲7證/丙1擊21賓3武部漢忌科謀技尖大汽學(xué)怨管孔理混學(xué)應(yīng)院穿會(huì)歇計(jì)巨系第繁二與節(jié)煉主渡要精賬撞戶(hù)領(lǐng)實(shí)票質(zhì)交性墾測(cè)彈試對(duì)牙外名投扇資頌的雅審坦計(jì)對(duì)匯內(nèi)踏投扣資顫的云審傘計(jì)2桶0送2急3磁/熟7溝/橋1司21醫(yī)4武洲漢簽科紐奉技漢大迷學(xué)匯管蓄理散學(xué)搭院繪會(huì)魄計(jì)脂系一撒、桐短則期繩投濾資嶼（和交梢易濫性廊金切融貨資毫產(chǎn)慨）談的嘉審農(nóng)計(jì)審阻計(jì)占目瓣標(biāo)主戶(hù)要謠審栽計(jì)黨程紛序確堆定垮有朝價(jià)開(kāi)證萍券而是拌否環(huán)存鍵在崗并疤歸創(chuàng)被嶼審卡計(jì)勻單騙位隸所景有峽；確斬定雄短螺期插投噸資純的乒增爺減統(tǒng)變提動(dòng)助及將其粱收閃益至（昂或漿損屑失筒）哪的肌記濃錄散是殊否港完土整而；確園定壯短盞期樓投棄資遼的朵計(jì)詠價(jià)鍋及民年沈末掩余輪額柏是秧否銳正艦確肢；確葉定派短梳期阿投呈資遙在妹財(cái)技務(wù)列報(bào)慎表澤上勤的半披拆露蜂是圓否己恰我當(dāng)2傘0巾2呢3覆/但7則/忙1達(dá)21噴5武泊漢析科糞技呆大棕學(xué)范管慮理夾學(xué)擇院清會(huì)窗計(jì)咐系短褲期販投狗資哥的外主灘要錢(qián)審誕計(jì)桿程可序取暴得缺或盜編勞制絹交幟易輪性駁金游融炭資所產(chǎn)蕩明揪細(xì)億表材，之并追進(jìn)妙行奏必遲要皂的德復(fù)商核黑。對(duì)吳期踩末臂結(jié)督存疑的影相撿關(guān)仗交棒易拌性岡金蜓融匆資恩產(chǎn)泄，碑向竭被吐審紐奉計(jì)慣單領(lǐng)位摩核偵實(shí)散其價(jià)持狗有備目澤的存，彼檢械查鍋本腔科疼目鈴核瀉算則范孟圍漆是更否籃恰候當(dāng)眉。獲精取鏟股盲票誰(shuí)、稅債請(qǐng)券嶼及辣基管金遺等獻(xiàn)交判易牢流絨水著單蜜及峰被蘋(píng)審稀計(jì)鵲單葬位辱證抬券豎投茫資仆部饑門(mén)況的叼交半易估記商錄宵，負(fù)與敬明踐細(xì)鋤賬波核箭對(duì)拾，岔檢鑒查檢會(huì)株計(jì)技記普錄渣是層否肥完罷整疤，狐會(huì)辟計(jì)畏處乏理斬是腫否僚正扮確裁。實(shí)兵地虧清交點(diǎn)秒或?qū)ずI證支短匙期壯有怖價(jià)怎證忘券拾，及檢體查褲賬啟實(shí)忌是霞否辨相煮符壞。檢港查土短達(dá)期巾投牧資謊及乏其炒相盈關(guān)征收聯(lián)益連情閘況棗，貧驗(yàn)離證搭其永合養(yǎng)規(guī)晶性饅和蠢會(huì)吵計(jì)特處減理孩的濕正笛確定性扁。查煌驗(yàn)醉短緒期毯投較資寸是風(fēng)否際已鳴在胳財(cái)久務(wù)崖報(bào)耽表械上第恰閥當(dāng)還反錢(qián)映齡和更披體露楚，償驗(yàn)桐證梳其水恰召當(dāng)掙性鞭。2矛0悲2平3春/浪7絹/潤(rùn)1利21經(jīng)6武源漢什科求技逢大棉學(xué)鎖管妨理蠻學(xué)茫院涼會(huì)室計(jì)雪系二疲、艷長(zhǎng)辭期或股機(jī)權(quán)繁投害資抬的咳審見(jiàn)計(jì)審柏計(jì)石目暖標(biāo)主浸要幟審哈計(jì)脖程橡序確座定侄長(zhǎng)角期掉股名權(quán)窗投而資仇是剝否模存棍在齡并霜?dú)w鼻被如審郵計(jì)翻單絞位例所貴有腿；確沉定氏長(zhǎng)隙期陡股腰權(quán)態(tài)投創(chuàng)資穗的帥增延減滅變鍬動(dòng)溪及枕其途收游益屠（尿或途損書(shū)失侍）欄的旦記槳錄哀是顆否夾完櫻整捏；確抬定密長(zhǎng)斤期美股愧權(quán)托投合資響的廟計(jì)埋價(jià)稍方建法剪及巧年糾末冊(cè)余躺額州是旱否訂正禾確梢；確血定蘋(píng)長(zhǎng)留期禁股娃權(quán)衫投筍資湊在桑財(cái)刺務(wù)去報(bào)等表紀(jì)上爆的灑反籍映嫁和鴨披竭露沙是砍否抱恰叫當(dāng)午。2慮0璃2紫3污/拜7司/仍1坦21絡(luò)7武義漢妻科森技沒(méi)大稻學(xué)蟲(chóng)管模理買(mǎi)學(xué)乳院蒸會(huì)剩計(jì)侮系長(zhǎng)臣期盆股塑權(quán)進(jìn)投哪資兵的舊主害要恰審迎計(jì)撫程閱序取愿得潔或羨編粱制星當(dāng)利期昌長(zhǎng)誓期窮股恩權(quán)表投梁資竿余誘額汽明躬細(xì)灶表慮，反并朵進(jìn)欣行狐必受要耍的歡復(fù)分核葡。進(jìn)參行畏分政析犧性櫻程喉序您，馳評(píng)膊價(jià)貌其突總圍體竊合房誠(chéng)理糟性錘。實(shí)逼地湊清競(jìng)點(diǎn)策或藍(lán)函體證睡長(zhǎng)琴期脫股幣權(quán)誼投脆資品，著檢腔查找賬毒實(shí)耗是捎否侮相道符這。檢貧查壺長(zhǎng)胃期闖股電權(quán)子投胖資濃的娃入左賬游價(jià)旨值車(chē)，堡驗(yàn)保證恒其山合孝規(guī)指性墾。檢艱查占投太資讓收交益氣的壓核作算柔，沸驗(yàn)鴉證私其農(nóng)恰找當(dāng)接性歷。檢鹽查阿長(zhǎng)勺期谷股書(shū)權(quán)屈投各資外的刻核游算狂方羞法鐮，魂驗(yàn)爸證豆其使合賺規(guī)勵(lì)性脂。檢吳查駛長(zhǎng)義期少投賽資謹(jǐn)減模值努準(zhǔn)勒備設(shè)的紗計(jì)槳提便及云會(huì)芬計(jì)豬處慶理鏈，詳驗(yàn)卸證晌其床合僚規(guī)夏性翁和鹿正僻確豎性皆。檢析查荷長(zhǎng)牲期疾股辰權(quán)開(kāi)投艇資丹業(yè)址務(wù)柿是轟否認(rèn)符勵(lì)合眠國(guó)認(rèn)家脊的勉限麻制荷性堅(jiān)規(guī)姐定體，伶驗(yàn)輩證剩其鉆合長(zhǎng)法溪性但。查浩驗(yàn)?zāi)ㄩL(zhǎng)壩期厲股唱權(quán)私投繩資色在友財(cái)熟務(wù)折報(bào)尊表毒上侄的制反召映掩與論披弱露枯，顯驗(yàn)諸證誼其喜恰欺當(dāng)臺(tái)性希和醒充琴分海性畢。2還0貞2惠3粉/息7罰/統(tǒng)1喜21綠8武液漢夢(mèng)科柱技諷大響學(xué)焦管新理柄學(xué)線院喜會(huì)極計(jì)礙系三瓣、編長(zhǎng)殲期霜債淡權(quán)擇投取資刷的方審蕩計(jì)審惡計(jì)附目焦標(biāo)主蹲要罩審金計(jì)紹程蹦序確遮定彈長(zhǎng)浩期夫債披權(quán)渾投釀資抱是會(huì)否扎存狹在艙并行歸棟被梳審臥計(jì)哭單何位馳所贈(zèng)有混；確縮慧定得長(zhǎng)澇期孕債復(fù)權(quán)誤投移資裹的維增座減裹變撿動(dòng)泉及躬其天收濤益張（是或擋損跡失暴）享的撕記砌錄載是剛否懲完濾整宇；確鋪定賺長(zhǎng)梢期城債味權(quán)浮投謝資胳的費(fèi)計(jì)怕價(jià)釀方共法繼及樂(lè)年道末瘡余奴額竊是予否粥正序確父；確毅定殃長(zhǎng)騎期丟債俘權(quán)外投鮮資連在掙財(cái)遇務(wù)奮報(bào)票表?yè)P(yáng)上誘的嗎反蚊映旁和肚披叢露宏是醉否病恰才當(dāng)描。2由0福2妹3屈/院7這/贏1席21嘩9武期漢謝科革技僅大小學(xué)池管傲理鞠學(xué)械院錦會(huì)朵計(jì)客系長(zhǎng)界期異股展權(quán)好投保資處的預(yù)主抄要征審丙計(jì)物程朗序取涌得組或洪編喪制琴當(dāng)均期職長(zhǎng)俗期奮債再權(quán)詠投希資形余尼額忘明待細(xì)泡表巴，佩并魔進(jìn)照行類(lèi)必森要糞的集復(fù)燥核焰。進(jìn)摟行肺分背析柏性竄程父序紀(jì)，壘評(píng)阿價(jià)兔其涼總被體史合常理百性毯。實(shí)雞地陶清俱點(diǎn)低或渡函偏證同長(zhǎng)勾期要債遠(yuǎn)權(quán)酒投珍資價(jià)，拆檢執(zhí)查首賬林實(shí)冊(cè)是鋤否生相熔符宮。檢皆查帽長(zhǎng)唯期裁債煮權(quán)植投款資今的妨入拳賬也價(jià)躲值奮，炎驗(yàn)魄證饅其炸合伙規(guī)右性彎。檢昌查短投北資總收滅益費(fèi)的蹦核盆算衰，推驗(yàn)趙證壺其紅恰壞當(dāng)愉性抱。檢勇查陡長(zhǎng)培期臨債章券氏投濤資粘與剛短幟期貞投賓資壁在鳴分齡類(lèi)樸上言相喊互帆劃遺轉(zhuǎn)填的幸會(huì)野計(jì)例處范理粗，仰驗(yàn)尋證秤其毯正余確大性笛。檢壘查續(xù)長(zhǎng)穗期趙投侄資刪減輔值枝準(zhǔn)直備囑的倉(cāng)計(jì)損提纏及抽會(huì)朽計(jì)嫩處變理淚，解驗(yàn)犬證本其荷合仇規(guī)迎性滔和旺正甜確嫁性濫。檢床查扭長(zhǎng)會(huì)期瞞債蔬券肢投情資鑒在狡財(cái)串務(wù)遮報(bào)錦表仗上握的與反奏映飛與夸披萍露熄，啄驗(yàn)俊證鳥(niǎo)其舉恰閱當(dāng)燦性暴和漲充典分奔性貞。2覺(jué)0困2講3績(jī)/丘7賴(lài)/丑1符22倘0武銹漢邁科事技現(xiàn)大該學(xué)復(fù)管彈理額學(xué)難院先會(huì)項(xiàng)計(jì)軟系四量、怕固柔定膚資豆產(chǎn)脫及典累炭計(jì)挎折角舊院的蓄審貍計(jì)審辰計(jì)綿目拍標(biāo)主計(jì)要?jiǎng)趯彿掠?jì)鐵程餓序確慣定視固螞定博資鎖產(chǎn)停是崖否飯存拔在鳥(niǎo)并驢歸濤被殲審拜計(jì)統(tǒng)單程位造所竄有外；確獅定拘固冤定憑資偷產(chǎn)保及交其提累貍計(jì)報(bào)折蠅舊校的永增隊(duì)減易變?cè)趧?dòng)碰記眾錄介是坐否咸完銹整紐奉；確態(tài)定改固掘定腫資輛產(chǎn)及的素計(jì)牲價(jià)詠和嘩折盆舊漲政容策疲是墓否蓋恰紙當(dāng)運(yùn)，賀年華末陳余柜額睬是掛否版正剛確洲；確井定橫固倡定撇資副產(chǎn)刻在句財(cái)桂務(wù)塑報(bào)予表款上謎的蘆披蓄露燈是孕否慢恰竹當(dāng)育；確坊定砌固茶定星資回產(chǎn)園清邪理龍核刻算業(yè)是季否完正魚(yú)確虛。2廈0史2印3超/擇7奸/盯1聰22澇1武壞漢卸科扛技賣(mài)大瀉學(xué)被管言理鐮學(xué)白院夾會(huì)零計(jì)敘系固賤定聽(tīng)資楚產(chǎn)早的牲主喘要類(lèi)審裝計(jì)卷程兔序取敵得肢或藍(lán)編咐制強(qiáng)當(dāng)父期職固宜定葬資圓產(chǎn)催及山其幟累森計(jì)斧折墾舊已分漂類(lèi)殿匯糕總遲表它，皇并指進(jìn)凝行線必膛要盲的益復(fù)沸核望。進(jìn)神行肢分絡(luò)析缺性臥程莖序落，嗎評(píng)弄價(jià)悉其些總防體激合倡理疑性隸。檢岔查爭(zhēng)固菊定臉資用產(chǎn)棕的梁增瘦加根，慈驗(yàn)身證澆其駛真貍實(shí)棟性吩和補(bǔ)會(huì)總計(jì)吸處僚理籮的蒜正趙確鹿性疼。實(shí)而地索觀憑察限固正定末資被產(chǎn)林，下驗(yàn)燒證覺(jué)其黑真密實(shí)覺(jué)性粒和條完凡整乒性逝。檢扶查遵固嘴定合資禿產(chǎn)延的播所膠有邀權(quán)惱，逼驗(yàn)儀證回其默確落屬斧被驚審歸計(jì)昂?jiǎn)窝何幻钏虛砩延锌?。檢戴查煙固竟定服資霸產(chǎn)王的般減翻少茶，擴(kuò)驗(yàn)另證處其禁合炕規(guī)被性婚。檢沒(méi)查父固冶定法資猛產(chǎn)衫的打租肢賃袖，繪驗(yàn)刪證末其第是淺否看確洋屬略融掙資苗租歇賃幸。調(diào)點(diǎn)查敘年滿(mǎn)度齡內(nèi)訪未技使賺用籮、怪不毛需占用憤固繁定姐資潤(rùn)產(chǎn)舌的鐘狀樓況中。檢學(xué)查蛋固棕定把資魯產(chǎn)降的繩折毅舊鄉(xiāng)豐，秤驗(yàn)帥證畏其詢(xún)合皆規(guī)奸性惠和囑正有確厭性庭。檢臟查它固掛定灰資施產(chǎn)扁清煎理脆，司驗(yàn)撐證皇其圍合予規(guī)事性弊和陶會(huì)察計(jì)確處悟理鐵的柳正漆確紋性窩。檢賣(mài)查恥固菜定敞資頓產(chǎn)嗓減中值頓準(zhǔn)馬備碎，步驗(yàn)泄證萌其驗(yàn)合稈理生性擴(kuò)。固鏈定徐資志產(chǎn)仗、地累字計(jì)謊折貫舊天在輸財(cái)橋務(wù)撫報(bào)枕表薦上洪的賊反割映奴與妄披旅露跳，拉驗(yàn)椒證攏其盼恰喘當(dāng)軋性迷和抬充南分禿性姜。2專(zhuān)0瞧2駕3趁/塘7吩/套1硬22運(yùn)2武崗漢營(yíng)科奏技汪大貼學(xué)男管屠理火學(xué)津院修會(huì)購(gòu)計(jì)榴系固定資產(chǎn)類(lèi)別固定資產(chǎn)累計(jì)折舊期初余額本年增加本年減少期末余額期初余額本年增加本年減少期末余額房屋及建筑物20930265521235643490898314357通用設(shè)備86121158629708863865341694專(zhuān)用設(shè)備1000838541211374130801041204101運(yùn)輸工具16814605741567992232290934土地472

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15其他設(shè)備38915011528115833195合計(jì)420928277789495808540313438711296固景定圣資刃產(chǎn)倒及資累語(yǔ)計(jì)飲折豆舊艱分紋類(lèi)期匯茶總邊表2媽0刑2買(mǎi)3旋/貪7轉(zhuǎn)/尾1救22裂3武該漢找科斑技鮮大攝學(xué)浩管下理疤學(xué)桑院予會(huì)巧計(jì)差系注那意嫂：對(duì)功期陡初部余跟額慈的饑審代計(jì)。C執(zhí)P曲A對(duì)虹期葬初笑余施額冊(cè)的桶審冒計(jì)淺應(yīng)趁區(qū)鎮(zhèn)分霞不站同今情擠況隙分唱?jiǎng)e夜對(duì)錦待亂：C變P孫A連勵(lì)續(xù)霞接駱受藍(lán)被楊審副計(jì)宋單遭位陶委湯托脫進(jìn)葉行洋審稱(chēng)計(jì)訂，蜜則頃應(yīng)巷將肥上差期摸期畢末木余悄額芒與丟本得期衛(wèi)期立初拌余渡額柴進(jìn)療行侮對(duì)成照暈；被堆審桌計(jì)崖單社位尖變塌更熟會(huì)薪計(jì)溫師濱事狐務(wù)降所長(zhǎng)，疲后病任C雞P扎A首潑次秤進(jìn)城行筑審綠計(jì)晌，收則邊應(yīng)餓借巷調(diào)罷、菜參被閱鳥(niǎo)前星任C壇P諸A有晶關(guān)哥工離作賺底紡稿遇；被廉審層計(jì)混單勺位傻以赤前熟年新度返從偵未崗接谷受C菌P楚A審嫌計(jì)版，陶則C溉P勁A應(yīng)湯對(duì)魯期邪初閥余家額損進(jìn)獨(dú)行短全猛面眉審僻計(jì)準(zhǔn)。最賞理毅想船的殲方持法是窗徹殘底凍審遵計(jì)尤其這自盤(pán)設(shè)中立黎起基的恨“犁固松定酬資決產(chǎn)身”宅和鈴“欠累歉計(jì)桐折呈舊育”耳賬遞戶(hù)緩中殺的碑所伐有是重桑要彼的騙借背貸艱記路錄擴(kuò)。2鳳0池2佳3壩/眾7尤/饞1稍22答4武犧漢怎科創(chuàng)技陶大手學(xué)陰管海理唇學(xué)弄院責(zé)會(huì)鉤計(jì)栽系（糊二廉）雅執(zhí)怪行毛分抵析充性遇程愉序計(jì)范算奔固唉定辟資痰產(chǎn)場(chǎng)原搶值怪與當(dāng)本卷期易產(chǎn)還品詳產(chǎn)梳量偉的字比襖率今，汽并焰與伶以攻前許期毛間椒比營(yíng)較鐵，念可揉能錢(qián)發(fā)亭現(xiàn)香閑槍置丹固威定左資紹產(chǎn)寶或沃已陷減息少揚(yáng)固伸定續(xù)資褲產(chǎn)掩未咳在斷帳歌戶(hù)害上灘注菜銷(xiāo)相的踐問(wèn)核題母；如閣果湖本雙期痛計(jì)販提群折腹舊合額微與慌固陶定南資肅產(chǎn)浙總豆成險(xiǎn)本貢的拘比饑率巖，膠將批此魄比腥率農(nóng)同撞上弓期州比那較種，角旨處在胖發(fā)居現(xiàn)箭本傻期筋折肉舊衫額形計(jì)秩算課上弓的辣錯(cuò)伶誤狗；計(jì)借算稈累堆計(jì)擠折朵舊民與荷固毒定匆資輝產(chǎn)耀總憲成揉本邊的璃比恒率溉，座將難此巷比飄率巧同警上和期腳比規(guī)較毛旨羅在們發(fā)孩現(xiàn)慎累蓮計(jì)窩折肚舊惡核般算撤上昌的缺錯(cuò)訓(xùn)誤繼；比脹較煉本車(chē)期別各槳月癥之窯間中、歪本來(lái)期萍與遙以敞前膨各炊期山之逼間音的那修述理古及掠維偵護(hù)悉費(fèi)華，伍旨調(diào)在革發(fā)哲現(xiàn)貌資物本調(diào)性肯支界出青和雕收律益水性霉支謝出迎區(qū)濃分紛上厭可夸能抱存圖在右的上錯(cuò)香誤侵；比柜較畢本雨期攔與摧以嶄前針各掏期版的禁固征定匯資篇產(chǎn)片增夜加鏟和鳳減晃少阿；分寫(xiě)析襲固預(yù)定譯資可產(chǎn)服的析構(gòu)易成糕及控其寨增賭減蒙變爪動(dòng)簡(jiǎn)情脖況貌，克與收在漏建羊工虧程汪、弦現(xiàn)撞金脅流脹量繭表績(jī)、基生等產(chǎn)對(duì)能譯力潮等臂相密關(guān)磁信培息怪交調(diào)叉沸復(fù)湖核錯(cuò)，沾檢族查擾固殖定膝資質(zhì)產(chǎn)統(tǒng)相燃關(guān)低金貸額緣瑞的抵合討理宜性我和非準(zhǔn)掩確才性矮。2摟0貝2襲3盆/闊7拴/額1訊22荒5武秘漢址科壘技熄大趕學(xué)希管鞭理仍學(xué)妄院奏會(huì)欺計(jì)完系（豈三余）及檢廊查簽固狗定虧資團(tuán)產(chǎn)匙的叫增咬加審點(diǎn)計(jì)弓人厭員彈應(yīng)御檢受查族本互年傘度堪增嬌加念固灰定頁(yè)資舞產(chǎn)著的箱計(jì)狀價(jià)酷是針?lè)裥墩~確抄，落憑抗證蝕手眉續(xù)獲是艘否僚齊菠備而；對(duì)暑已母經(jīng)席交筆付窩使房誠(chéng)用碰但引尚燒未紗辦及理符竣般工植結(jié)嘗算姨手消續(xù)帶的鑼固管定罪資苗產(chǎn)把，廈檢旺查男其繼是姻否疫暫香估鳳入橋賬挨，招并寸按彼規(guī)望定妹計(jì)寒提咸折扣舊頓；檢恒查貼資腰本向性足支銜出鋪與巴收顫益棍性汁支茫出群的轎劃待分鑒是迅否購(gòu)恰拆當(dāng)哪，奏是溝否銅將速應(yīng)泉計(jì)架入紹本國(guó)期眼損叨益充的核利填息營(yíng)計(jì)園入鉗固蠟定未資敗產(chǎn)聾成下本勞；抽蹦查濕相候關(guān)鬧憑陷證泥，孩驗(yàn)跨證迎其暫會(huì)站計(jì)圈處弊理詠的驕正門(mén)確滲性圈。2茂0闊2迷3廈/螞7俘/凱1臥22行6武巡壽漢址科歇技困大念學(xué)弟管集理頁(yè)學(xué)蝕院推會(huì)框計(jì)帽系（迷四革）寬實(shí)裹地席觀脊察惠固店定抱資腸產(chǎn)群（轉(zhuǎn)重饑要缸針策對(duì)頭新貢增砍的坦）兩啊條菌路摩線眾：以備固旬定帳資匠產(chǎn)敞分定類(lèi)頑明哀細(xì)秀賬半為槐起簽點(diǎn)鬼，恭進(jìn)閉行廁實(shí)慶地校追者查縫，圾以南證喇實(shí)梨會(huì)柜計(jì)薯記奮錄錦中真新訊增部加造的碗固音定謝資懼產(chǎn)俯確舌實(shí)漫存臉在立；以駝實(shí)冰地辟為欣起兄點(diǎn)味，絲式追浸查衫至鑰固戲定在資緞產(chǎn)佛分狗類(lèi)梨明杯細(xì)份賬晚，鮮以靠獲爹取閱實(shí)曾際殺存鍛在液的扭固慶定珠資醫(yī)產(chǎn)喜均變已異入核賬鑄的裝證斗據(jù)疲。觀瓣察蔥范桶圍立的但確外定蔥應(yīng)飲考寇慮遍以哈下示因餓素棟：根錦據(jù)賤被石審嬌計(jì)蘋(píng)單罵位絨內(nèi)塑部紡控灰制項(xiàng)的片強(qiáng)器弱提、振固梢定臨資胡產(chǎn)懼的辦重屢要周性輛和C營(yíng)P侍A的瞞經(jīng)渾驗(yàn)職來(lái)軌判炮斷笛。如穿為拒初輛次銹審駱計(jì)跡，枝則突應(yīng)嘉適腎當(dāng)姻擴(kuò)缺大每觀守察陵范洗圍閑。2鄉(xiāng)豐0國(guó)2頓3借/圖7耀/飄1維22睡7武嚇漢并科促技匆大反學(xué)呼管選理蜻學(xué)正院親會(huì)苦計(jì)銜系（旗五抽）慈檢跳查遍固栽定奏資加產(chǎn)翅的管所企有受權(quán)對(duì)臟外盟購(gòu)結(jié)的義機(jī)宗器臣設(shè)買(mǎi)備細(xì)等屬固尺定揉資奔產(chǎn)靈，田通梳常顆經(jīng)尼審悄核當(dāng)采犧購(gòu)裙發(fā)饑票啄、暮購(gòu)渠貨鍛合毒同帖等器予念以床確滴定交；對(duì)粘于酬房塑地倆產(chǎn)浪類(lèi)恭固阿定鎖資國(guó)產(chǎn)資，女尚蘭需嘴查霸閱佳有南關(guān)濁的稠合駕同愁、艘產(chǎn)閃權(quán)阻證院明飯、減財(cái)孔產(chǎn)途稅迎單芽、擊抵靈押值借控款旅的僅還栗款肉憑洋據(jù)橡、概保灣險(xiǎn)境單隙等通書(shū)著面響文砍件泳；對(duì)田融亭資針租霞入投的竟固坑定榮資記產(chǎn)臨，探應(yīng)弱驗(yàn)舞證威有剖關(guān)恰融緩資臺(tái)租艦賃聰合腎