第十一章

審計(jì)報(bào)告基本內(nèi)容與要求本章主要內(nèi)容:期初余額與或有事項(xiàng)的審計(jì)程序與方法；期末余額的特性與審核方法；審計(jì)報(bào)告的內(nèi)容結(jié)構(gòu)、意見類型與編制方法。學(xué)習(xí)本章要求學(xué)生：了解期初余額與或有事項(xiàng)的審計(jì)程序與方法，期末余額的特性與審核方法，審計(jì)報(bào)告的內(nèi)容結(jié)構(gòu)；掌握不同意見類型審計(jì)報(bào)告的選擇與編制方法。

本章重點(diǎn)難點(diǎn)：重

點(diǎn)：

審計(jì)報(bào)告的意見類型的確定，審計(jì)報(bào)告的編制。難

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期初余額的審計(jì)，或有事項(xiàng)的審計(jì)。課時(shí)分配：4課時(shí)前蒸提Ａ壺、卵首形次幟接勿受浙委舊托Ｂ弊、蜜變壺更攔委淚托第桃一敲節(jié)革期逝初紫余邁額哀審翅計(jì)期虧初撤余遺額應(yīng)的忘含關(guān)義期企初桶余淚額果是份指大注衡冊(cè)圍會(huì)繁計(jì)純師資在膨接初受嗽變頂更肉委醒托橋和戴首烘次詞委狠托題情掉況唱下羞，事所呆審張會(huì)舅計(jì)串期洋間狂期行初戴已材存似在前的慨余縮慧額艇。期鬧初初余其額拜審趙計(jì)鑼的拌目間的丘：是輪判受斷固期比初百余光額消對(duì)紗本渴期乘會(huì)暈計(jì)神報(bào)珠表詳?shù)拇奥薯懷虆^(qū)度返，沫不筆是奧對(duì)伙期哭初狠余侮額茅的泡全昌面掠審微計(jì)裝，運(yùn)而倉是籃對(duì)源期豬初勸余勸額陶進(jìn)奏行籌適饒當(dāng)脈的爭審搬計(jì)期凱初逼余鄭額瘋的昏審船計(jì)駐目詞標(biāo)期溪初縣余廁額踩不菌存鐮在慶對(duì)水本趕期宣會(huì)脖計(jì)落報(bào)最表熊有感重車大成影纖響拾的掘錯(cuò)寄報(bào)弊或見漏拿報(bào)上型期剛遵辯循戒了笛恰封當(dāng)昂的綠會(huì)末計(jì)朋政觸策乒，劍并籠與替本咳期拆一薪致上熟期那期歇末想余滲額捆已凱正膀確敞結(jié)舍轉(zhuǎn)披本舌期上土期激的膠或茫有后事漁項(xiàng)堅(jiān)、借期際后貪事贊項(xiàng)申已躍恰任當(dāng)中地支重最新批表渾述確菊定論審慕計(jì)及程消序債時(shí)丸應(yīng)豈關(guān)盲注撕的耍問窄題上爪期晴選鵲用問的丟會(huì)捎計(jì)避政抄策上愛期則會(huì)本計(jì)返報(bào)厭表革是妙否奴經(jīng)軟過沃審辯計(jì)會(huì)粒計(jì)翻報(bào)應(yīng)表靜項(xiàng)踩目儀的籠性宜質(zhì)羞及殖在蔑本專期擴(kuò)會(huì)球計(jì)汁報(bào)役表扮中趣被嗎錯(cuò)梨報(bào)朋、攀漏麥報(bào)濱的系風(fēng)洪險(xiǎn)期依初衰余姓額抱對(duì)揮本敏期株會(huì)牲計(jì)曉報(bào)食表劉的母影戴響異程慨度蠟。變腸更騰委志托顆情招況膝下浴的隙審桑計(jì)扎程嘗序取躲得到被改審浴計(jì)皇單饑位取的沙同咳意花，珠查正閱侄前歪任浸的診審步計(jì)統(tǒng)工乒作耽底免稿考允慮坐前斗任撒的圾專盯業(yè)幫勝稅任喊能講力淹和偏獨(dú)遍立遣性關(guān)蹦注仰前泊任礙注績冊(cè)定會(huì)沉計(jì)跳師可出摩具紡的皺審兼計(jì)樸報(bào)戶告如敏不聽能侮取己得島滿慚意照的肅審豬計(jì)謙證溝據(jù)塊，殃執(zhí)殺行令初銀次棋審蝴計(jì)馳程王序初搏次打?qū)従壢鹩?jì)柜情殖況熟下哀的繡審漢計(jì)中程釀序詢胃問君被抹審末計(jì)向單中位辭管羨理艇當(dāng)誕局矛。審紐奉閱休上暖期專會(huì)嫁計(jì)色資玻料化及命相逼關(guān)慰資逮料榜。通伙過僅對(duì)葬本捆期陪會(huì)撐計(jì)底報(bào)遠(yuǎn)表哭實(shí)答施冶的萄實(shí)槳質(zhì)條性賓測踐試?yán)O程居序潔予釣以顏?zhàn)C釋實(shí)蒙。補(bǔ)守充緩實(shí)劍施左其畫它妄適擾當(dāng)船的賞實(shí)井質(zhì)棵性勺測圈試贏程倍序闖。一理般省情洽況魄下格，止無黨需錫專樂門維對(duì)棟期惠初翅余彈額壞發(fā)喉表針審菌計(jì)逐意熔見銷。如嘩果父期隊(duì)初見余釣額乏存鑒在婦嚴(yán)啞重雖影喜響路本滴期貴會(huì)曾計(jì)蹤蝶報(bào)側(cè)表議的寫錯(cuò)默報(bào)憐，院應(yīng)抓提忽請(qǐng)閥被奪審牙計(jì)徐單燥位封調(diào)河整喂或驗(yàn)披乓露占；假如賴遭接拒牢絕妖，漂應(yīng)籃出湊具將非剖無肆保倚留丘意哈見蒜。應(yīng)唱將賓問認(rèn)題岸通效知議前機(jī)任酸注遍冊(cè)甜會(huì)東計(jì)讓師舊。期私初喜余物額英的坐審遙計(jì)磁結(jié)趙論化及越處庫理期已初薯余避額碰對(duì)屬審魯計(jì)切意集見板的蛇影朗響若院期循初透余保額奪對(duì)巖本到期謹(jǐn)會(huì)省計(jì)丑報(bào)滿表駐存劍在表嚴(yán)廟重別錯(cuò)壁報(bào)氣或宜漏姿報(bào)庸影碎響殼，啄要針求尸被段審園計(jì)秀單瓣位絡(luò)調(diào)慎帳屈，憲如螞已耀調(diào)您帳批，潔不疫影椅響令審輝計(jì)乓意屋見湯類繡型若姨期亦初犁余伯額食對(duì)凝本扭期路會(huì)澇計(jì)兆報(bào)福表造存濟(jì)在惜嚴(yán)衣重棉錯(cuò)輕報(bào)堪或塞漏哄報(bào)者影效響怎，慰要爪求寸被第審賭計(jì)務(wù)單曠位巴調(diào)媽帳謊，沾如罷不躲調(diào)倍帳塵，焰發(fā)堪表落保層留睜意賢見丘或關(guān)否蒙定打意廈見如俘不樹能獻(xiàn)取凝得育足乓夠抽的凝審屋計(jì)蒸證昂據(jù)凱，缺應(yīng)炕發(fā)妖表腎保膝留反意撐見未或枯拒失絕憂表券示罷意漿見如磚前貨任綠注猴冊(cè)筋會(huì)賣計(jì)海師詠出脾具霉了盟帶籌說憂明優(yōu)段遺的葡審陣計(jì)攏報(bào)淹告紹，飲應(yīng)港考疼慮著其委影懷響菊是俱否向消丟除第峰二棒節(jié)拾或陜有久事序項(xiàng)腸的膚審佩計(jì)或欄有厲損晶失宜是窮指咳由敗于戰(zhàn)資冷產(chǎn)聚負(fù)潛債轟表誘日狀某惱一尼特努定華經(jīng)行濟(jì)淹業(yè)腹務(wù)破造晨成就的認(rèn)，悄將秋來者可霉能賠發(fā)遺生辯的涂某背種仰意鄉(xiāng)豐外羨情阻況萬，置需宮由娛被坡審斗計(jì)話單約位壺承陷擔(dān)蠶的縮慧潛肌在綱損堅(jiān)失Ａ息發(fā)串生子的控可懲能碗性視大Ｂ廁影皆響臥較逼大Ｃ悟金亡額抹不羊能貸合智理旋估次計(jì)一仰、偵或燦有咸事召項(xiàng)網(wǎng)的臣種豪類直用接忠或融有勞損濕失未瓦決假訴膚訟未沫決棕索缺賠稅極務(wù)庫糾房誠紛間維接購或且有咸損臺(tái)失應(yīng)增收滴票涌據(jù)錄貼恐現(xiàn)應(yīng)燦收習(xí)賬雀款盾抵藝借通已融叨票福據(jù)掉背垮書錄和柿其拼他證債哄務(wù)邁擔(dān)旅保二鵝、拍或貼有壁事恩項(xiàng)瓜的件審叮計(jì)其得審煌計(jì)脅的革主絡(luò)要枯目兵的找是鉗確講定轟或蜂有鬼損咬失丟的海存家在重脊點(diǎn)溜關(guān)碌注槽：①吼是重否晨存還在嚼或或有擦損鋤失妙事欄項(xiàng)炊產(chǎn)存生火的植條膽件議、店情館況盈或芝者譜環(huán)艦境鵝。衡②活或葵有菊損跡失捷事聲項(xiàng)釀產(chǎn)壺生派不久利環(huán)結(jié)蛾果勒的騙可承能隆性費(fèi)。豆③茅可指能鴉造儲(chǔ)成世損哲失撓的僻金活額因或難者筒范污圍航的掉大領(lǐng)小匙。審森計(jì)駐程枯序詢種問著被已審希計(jì)危單爽位辣管元理咽當(dāng)?shù)骄趾踝C頓被竟審異計(jì)混單跳位評(píng)律塌師妻或保法稅律怨顧耳問復(fù)矮核夢稅籌收甲結(jié)它算如報(bào)饞告查等閱察被瘦審躲計(jì)裝單肺位昂董賣事外會(huì)熊或凝股召東洞大設(shè)會(huì)轉(zhuǎn)的鼻會(huì)牌議步紀(jì)優(yōu)錄復(fù)裂核香已趟有重的壞審責(zé)計(jì)僻工估作若底納稿第緣瑞三劃節(jié)凝期門后妄事砍項(xiàng)富的握審妻計(jì)期怪后溝事屠項(xiàng)筆是遵指叉資燙產(chǎn)叮負(fù)凳債登表器日咐至莊審鞠計(jì)圍報(bào)回告謠日章及濱審飼計(jì)炒報(bào)脆告甩日肝至繳會(huì)獎(jiǎng)計(jì)張報(bào)忍表鏈公承布宵日州發(fā)嗚生形的蠶對(duì)彩會(huì)承計(jì)隙報(bào)睡表敢產(chǎn)職生暑影箭響撿的孔事章項(xiàng)期擋后股事含項(xiàng)頌因動(dòng)發(fā)奪生上時(shí)屯間間不灣同汽分盆為蜻兩扣段陷，療對(duì)貧于太前懂段栽期把后欣事嚴(yán)項(xiàng)仁，丙注初冊(cè)疾會(huì)鞠計(jì)暫師蔥有掙責(zé)必任牧去嘆發(fā)卻現(xiàn)而并嫩予倡以縱揭秩示葛。開但獻(xiàn)注芒冊(cè)皆會(huì)測計(jì)慣師宴沒墓有漲責(zé)港任享去丙主提動(dòng)即發(fā)正現(xiàn)任后克段柔期釋后貸事井項(xiàng)第互一屆類乒期稈后燦事曲項(xiàng)能孔為僅資巡壽產(chǎn)黨負(fù)樓債預(yù)表賭日享已因存編在獻(xiàn)的屯情悼況虛提垂供挪補(bǔ)趴充撞證陶據(jù)夜的職事側(cè)項(xiàng)暗,浩包納括禾：已朽證始實(shí)其資籮產(chǎn)盾發(fā)灘生包了貞減野少屆或渴者棒損鼻失銷些售周退呢回已鋪確劍定門獲傻得儀或各支彎付革的格賠讀償董振事集會(huì)殺制姐定折的息相登關(guān)右利拒潤詠分染配蝴方圖案第怠二總類段期帝后味事軟項(xiàng)影秀響搭會(huì)港計(jì)陳報(bào)貞表即金宿額怖，怒但乞可餐能差影音響班對(duì)廈會(huì)盾計(jì)款報(bào)衡表織正零確猛理貧解給的沿事覺項(xiàng)搭。睬如篇被后審容計(jì)忍單認(rèn)位受合那并巨、亮發(fā)歇行究股衫票桿或斷者司債跌券雨、欠應(yīng)屢付施債滲券像提看前滑收照回摩或政發(fā)次行督新麥的妹債維券側(cè)、降偶雄然串大騰筆輔損歌失塵等抬。當(dāng)拉期胳后柿事督項(xiàng)幸對(duì)貪資欄產(chǎn)慕結(jié)律構(gòu)豆或完資竄本稈結(jié)局構(gòu)盆產(chǎn)錯(cuò)生渣重浸大堆影寶響景時(shí)乖，列可量能氧編河制滋補(bǔ)由充歸會(huì)昏計(jì)傭報(bào)蛋表眠。期撥后井事舅項(xiàng)穩(wěn)的陰審映計(jì)在慨會(huì)費(fèi)計(jì)北報(bào)訪表足的第實(shí)吼質(zhì)奶性維測葡試遵中演予殊以士關(guān)達(dá)注專圍門獻(xiàn)的溫審田計(jì)陳程癥序?qū)Ｇ蜷T肺的弦審售計(jì)甘程擱序向遙被排審納計(jì)誼單蟻位賄管綱理掏當(dāng)廈局歸詢橡問復(fù)咳核喚資償產(chǎn)喜負(fù)軟債冶表艷日鑼后側(cè)編相制像的觀內(nèi)董部對(duì)報(bào)見表這及梯報(bào)滾告復(fù)激查非資崖產(chǎn)昌負(fù)槳債蓋表伍日笑后塑的飾會(huì)歸計(jì)跪紀(jì)搏錄查層閱該資拜產(chǎn)堪負(fù)佛債醋表依日戴后葬發(fā)是表凱的箏會(huì)紅議帳紀(jì)點(diǎn)錄獲柿取制被獅審鐵計(jì)藏單秩位眾管六理關(guān)當(dāng)塊局腎和壺律照師業(yè)聲盤明騰書期軟后伐事背項(xiàng)霜對(duì)得審訪計(jì)仰報(bào)厚告鐮的晚影庸響對(duì)施資把產(chǎn)的負(fù)炎債功表欺日處至霜審酒計(jì)窄報(bào)別告蜓日魂的熊期怎后雪事案項(xiàng)對(duì)饑第姥一墾類羽應(yīng)數(shù)提餅請(qǐng)胡被絞審攏計(jì)世單走位櫻調(diào)志帳條，材對(duì)獄第陵二涂類漫應(yīng)汗披嘗露儀，藍(lán)如院已尼調(diào)呀帳倉或廉披堅(jiān)露妨，別不叼影鳴響件審澤計(jì)少意帝見如疫果欠被臺(tái)審墳計(jì)軌單或位襪不沾調(diào)盯帳墨或炊披喪露送，勇應(yīng)開發(fā)枯表戒?；剂豇Q意具見斥或嚼否頁定厲意蟻見報(bào)施告蔽日父至粒公支布凈日書的混期宣后階事皮項(xiàng)獲旅知?jiǎng)?wù)后鉤應(yīng)（仰1凍）仔同雕管稀理辟當(dāng)頃局首討喚論罰；襖（威2壟）買追陶加奪必睬要跳的籌審終計(jì)揚(yáng)程欣序賺。對(duì)色審喉計(jì)跳報(bào)畏告棵的虎影弱響茄：１茄、旗簽拐署勺雙碧重?fù)苋瘴杵趨f(xié)的舅審婚計(jì)蠟報(bào)蔑告２扔、壓更什改嶄日拴期榮的學(xué)審味計(jì)抱報(bào)嫂告更賠改榮日俗期氣審升計(jì)裙報(bào)茄告饅擴(kuò)倚大御了胸注辭冊(cè)巡壽會(huì)虜計(jì)芝師料的另審痕計(jì)報(bào)責(zé)暴任審久計(jì)神后鮮責(zé)灰任是濤指傅會(huì)雙計(jì)監(jiān)報(bào)貞表勒公闖布是后束，勇獲鏟知亞審餡計(jì)趁報(bào)巷告墳日碰之驕前彼存吃在罰的爬未娛發(fā)攝現(xiàn)鴨重否大始錯(cuò)撐報(bào)內(nèi)束容予包子括1恩、掏期漿后破發(fā)怕現(xiàn)梅的睜審鑼計(jì)海報(bào)筐告凈存挖在菠的店事幸實(shí)2柳、損期淚后牲獲盞知爛的齊重幟大良不蹈一剃致期頌后殃發(fā)起現(xiàn)詢審秧計(jì)扛報(bào)斜告碰存血在丘的搜事慮實(shí)注煮冊(cè)隔會(huì)極計(jì)追師失意費(fèi)識(shí)糧到得存振在蔑重?cái)偞蟊苠e(cuò)硬報(bào)佩，噴無岸論諷過拐失躍原掙因壞，霉均戶有叮責(zé)早任溉采碧取仰措樹施若雨發(fā)忍現(xiàn)丟存失在恐重避大柔錯(cuò)街報(bào)犯，觸應(yīng)賠要嫩求賣被桑審點(diǎn)計(jì)隱單約位夫編撈制海并略發(fā)桿布穩(wěn)修虧正將后堪的捐會(huì)按計(jì)脅報(bào)盜表亦，徹并堪解圓釋精原冶因眾。肆若盯后鳴期蕉會(huì)膜計(jì)滾報(bào)雄表濾已挎經(jīng)它完塵成招，變可乒以勞包布括史在怒后加期所會(huì)丟計(jì)埋報(bào)鵝表潑中若虜被伯審想計(jì)忘單棵位示拒蓋絕等披啟露瓦，懶注導(dǎo)冊(cè)聯(lián)會(huì)皇計(jì)抬師忍應(yīng)飯通化知悄被篇審椒計(jì)辛單慰位登董勸事維會(huì)妨，么并博向掉有貼管摸轄芹權(quán)毫的外管圓理獎(jiǎng)機(jī)便構(gòu)士報(bào)閉告環(huán)、排或搬者趣通川知園會(huì)下計(jì)岔報(bào)無表忙使怖用歇者期污后益獲余知負(fù)的淺重住大售不望一研致是徒指僻獲穿知蜓被負(fù)審蘿計(jì)興單癥位握披且露遞的住其徑他勾信苦息霧與敏會(huì)雀計(jì)謠報(bào)齊表群不面一蹄致若賢存志在汽應(yīng)條提份請(qǐng)?jiān)惚恍鞂彸怯?jì)掏單踐位叮修脈改虧會(huì)懶計(jì)密報(bào)舉表璃或泥者老其億他何信竹息如晶果仗被撒審慨計(jì)爹單生位婦拒陜絕采修節(jié)改鵲會(huì)割計(jì)潑報(bào)學(xué)表陰或伴者膏其己他振信呈息電，頭應(yīng)移根僚據(jù)溪需揭要否修宋改墾事累項(xiàng)及對(duì)師會(huì)忍計(jì)位報(bào)蘇表鄭的夏影勁響碎程妻度語，嗚重戶新機(jī)考射慮彼已裝出鉗具袍審瞧計(jì)低意決見逐的恩適督當(dāng)械性如抹果報(bào)被蘆審危計(jì)尊單隨位遞拒喜絕饑修伶改成其腳他書信欄息襪，瘋這炊些捧信役息違與密會(huì)郵計(jì)箏報(bào)喊表次沒晶有虜直傻接助聯(lián)蓬系醋，處只況需齒將丑其件他富信毫息門的酸重搜大包錯(cuò)扮報(bào)側(cè)通糧知競被謙審真計(jì)糖單谷位紛董康事燭會(huì)廣即灑可其仗他破審江計(jì)騰關(guān)宗注一態(tài)、牌被翅審奏計(jì)朋單靜位網(wǎng)聲早明著書（替一悠）抱被圈審爬計(jì)映單剛位確聲糟明哥書峽的召作返用（葬二述）熱被禽審移計(jì)未單防位援管冤理舉當(dāng)傳局踢聲戲明鬧書負(fù)的膠基然本鹿格隔式饒與幣內(nèi)傅容二向、協(xié)律洽師塊聲串明昂書（一哨）互律添師敲聲跳明氣書嬌的信作棚用（燃二茶）鏡對(duì)脂律君師昂聲椅明逮書憂的占分志析逆與待利雖用三宏、騎對(duì)咬同濾行注的體利吐用（射一踢）嬸對(duì)筋利模用運(yùn)其碑他避注襯冊(cè)氣會(huì)挨計(jì)事師愛工掏作躬的走一第般曾要莫求（僻二煙）若對(duì)解其餅他步注胳冊(cè)改會(huì)濕計(jì)煮師勁工容作澡的均查山核（穴三企）考編計(jì)制宴審富計(jì)躬報(bào)噸告計(jì)時(shí)循對(duì)永利饅用豬其美他爹注窄冊(cè)為會(huì)逝計(jì)緒師求工山作煌的刑考?xì)鈶]四堵、超對(duì)弄專烏家央工驢作鳥的醬利令用（紅一臉）宋對(duì)慎利倚用廈專腫家箭工勾作豪的賽一脅般陪要桶求1沿.嘩相禮關(guān)距會(huì)移計(jì)動(dòng)報(bào)賀表噸項(xiàng)胃目秧的蜘重貨要交性2械.葛相嫁關(guān)酬事腳項(xiàng)展的丙性拆質(zhì)泳、壟復(fù)抹雜俘程乏度秧及啟其退導(dǎo)旨致術(shù)錯(cuò)恥報(bào)癢與拋漏抬報(bào)倆的擊風(fēng)螞險(xiǎn)3牧.判可謝獲服取巡壽的筋其叮他窩審鏡計(jì)原證擴(kuò)據(jù)令的狼數(shù)乳量梳和應(yīng)質(zhì)遍量（魯二春）印對(duì)宏專愈家究能述力忘與私獨(dú)臉立泥性剝的籍評(píng)恒價(jià)（賄三奴）棉對(duì)宇專揪家地工鳴作嶄結(jié)取果稼的憤評(píng)斧價(jià)吧與元利并用1妹.英專貿(mào)家洽原吃始渴資頌料含的座適能當(dāng)懇性2郊.噸?；仪镞x脾用咱的胸假逮設(shè)徒和把方五法煤及劑其器一谷貫夏性3米.屢專幸家酸工耍作指結(jié)盯果旗與撓注芬冊(cè)攔會(huì)鋪計(jì)補(bǔ)師倍形擱成永的水有幅關(guān)剛結(jié)艙論巷的鈔差愈異對(duì)給審由計(jì)盲報(bào)稼告救的瞎影現(xiàn)響乘因嗚素泛：1榨.并在概審晴計(jì)糊報(bào)環(huán)告佛中邁是嗚否盼提容及強(qiáng)專均家販工載作2摟.巷專筋家忘工醒作考結(jié)插果戀對(duì)銜審榨計(jì)移意塑見陽的繼影抓響評(píng)事價(jià)屆：第殲四麗節(jié)們審袖計(jì)誰報(bào)負(fù)告一元、審沃計(jì)委報(bào)疤告州的跪種涉類峰和晃基熔本針內(nèi)根容（折一紅）蟻審植計(jì)悲報(bào)拳告雨的倡種濃類（捆二那）掠審甲計(jì)液報(bào)據(jù)告菠的跨基疲本即內(nèi)爆容標(biāo)腳題銅，瓣收泰件掘人糕，岸范謹(jǐn)圍辱段訓(xùn)，頑意轎見疑段遍，應(yīng)簽得章膜和追會(huì)糖計(jì)某理說由咽事死務(wù)步所任地素址繳，鑄報(bào)廉告猛日翻期二濕、跨審臺(tái)計(jì)葉報(bào)陽告異的捆編泥制（若一汗）潑審咬計(jì)扁報(bào)夫告逝編次制日前座的澆準(zhǔn)旅備1喇.落調(diào)優(yōu)整煉審設(shè)計(jì)碑差及異2銷.往編嫌制大試布算柿平艙衡循表3霜.販獲桌取恩管世理秀當(dāng)撕局競及捎其征律寫師勺聲遇明須書4京.街復(fù)尸核紡審券計(jì)萬工級(jí)作繼底產(chǎn)稿5農(nóng).旁對(duì)翁重絮要瓶性同和之審潮計(jì)啦風(fēng)傅險(xiǎn)貍進(jìn)法行推最角終耽評(píng)欣價(jià)6乒.壘與活客會(huì)戶筍溝謹(jǐn)通（禁二膠）絨審刑計(jì)尋報(bào)最告換的貓編按制攔步逝驟1訪、尼整流理箭和騎分蹤蝶析珍審肌計(jì)惡工蝦作研底船稿2回、獨(dú)對(duì)礦需專要?jiǎng)?chuàng)調(diào)兵整蜓的鞋事篇項(xiàng)說提廢請(qǐng)返被炭審東計(jì)賀單搶位摟予萍以立調(diào)漲整3套、彩確濫定額審聲計(jì)需意苦見榆的繪類濫型利和表措忙辭4熱、睬編桑制篇和微出揀具稱審蹦計(jì)頃報(bào)治告(廚三)編很制宰審得計(jì)唉報(bào)剪告叔的府原飯則（碑1促）榆充奴分票性拖原皇則（最2挖）黎真夕實(shí)共性肥原婦則（勒3贈(zèng)）僵合盒法粗性記原腳則（率4斜）信謹(jǐn)件慎期性過原度則（坊四溜）盲編嗚制屑和課使父用謙審討計(jì)猴報(bào)橫告炕的核要潮求（昨1裝）適格館式判要怖規(guī)牌范州完妹整（額2棉）收責(zé)寨任貝界鵲限顛要帝分燦明（緣瑞3躺）餅審飾計(jì)惠證漫據(jù)勒要嗎確洲鑿染充焦分（州4雅）放審引計(jì)臭報(bào)包告校的壟使邀用姿要戰(zhàn)恰湯當(dāng)三脫、曬不也同黨審權(quán)計(jì)逃意暢見劃類蟻型階的屈審羅計(jì)斷報(bào)重告（速一南）代無言保聯(lián)留槽意輪見1宰、姐標(biāo)舒準(zhǔn)緣瑞的巡壽無涉保桶留濫意呀見2儀、面帶濃說忽明變段提的擇無營保乞留誰意靜見無擠保課留外意毫見周審誰計(jì)位報(bào)妖告存的榜出燭具刻條廣件審計(jì)報(bào)告類型

出具條件

備注

無保留意見

標(biāo)準(zhǔn)無保留意見

1、會(huì)計(jì)報(bào)表的編制符合《企業(yè)會(huì)計(jì)準(zhǔn)則》及國家其他有關(guān)財(cái)務(wù)會(huì)計(jì)法規(guī)的規(guī)定；

2、會(huì)計(jì)報(bào)表在所有重大方面公允地反映了被審計(jì)單位的財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量；

3、會(huì)計(jì)處理方法的選用符合一貫性原則；

4、注冊(cè)會(huì)計(jì)師已按照獨(dú)立審計(jì)準(zhǔn)則的要求，實(shí)施了必要的審計(jì)程序，在審計(jì)過程中未受到阻礙和限制；

5、不存在應(yīng)調(diào)整而被審計(jì)單位未予調(diào)整的重要事項(xiàng)。

所有條件同時(shí)符合無保留意見

帶說明段的無保留意見

出具條件備注1、標(biāo)準(zhǔn)無保留意見的5個(gè)條件；

2、至少存在下列需要說明的重要事項(xiàng)之一：

①重大不確定事項(xiàng)；

②一貫性的例外事項(xiàng)；

③注冊(cè)會(huì)計(jì)師同意偏離已頒布的會(huì)計(jì)準(zhǔn)則；

④強(qiáng)調(diào)某一事項(xiàng)；

⑤涉及其他注冊(cè)會(huì)計(jì)師的工作；

⑥被審計(jì)單位對(duì)外披露信息的重大差異。條件1、2必須同時(shí)具備

（蛋二）保顆留叨意側(cè)見出面具出件具料保館留頃意難見擱的咱條爪件：審計(jì)報(bào)告類型出具條件

備注保留意見

1、個(gè)別重要財(cái)務(wù)會(huì)計(jì)事項(xiàng)的處理或個(gè)別重要會(huì)計(jì)報(bào)表項(xiàng)目的編制不符合《企業(yè)會(huì)計(jì)準(zhǔn)則》及國家其他有關(guān)財(cái)務(wù)會(huì)計(jì)法規(guī)的規(guī)定，被審計(jì)單位拒絕進(jìn)行調(diào)整；

2、因?qū)徲?jì)范圍受到重要的局部限制，無法按照獨(dú)立審計(jì)準(zhǔn)則的要求取得應(yīng)有的審計(jì)證據(jù)；

3、個(gè)別重要的會(huì)計(jì)處理方法的選用不符合一貫性原則。具備條件之一即可審計(jì)報(bào)告類型出具條件

備注否定意見

1、會(huì)計(jì)處理方法的選用嚴(yán)重違反《企業(yè)會(huì)計(jì)準(zhǔn)則》及國家其他有關(guān)財(cái)務(wù)會(huì)計(jì)法規(guī)的規(guī)定，被審計(jì)單位拒絕進(jìn)行調(diào)整；

2、會(huì)計(jì)報(bào)表嚴(yán)重歪曲了被審計(jì)單位的財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量，被審計(jì)單位拒絕進(jìn)行調(diào)整。

具備條件之一即可出夠具彈否妙定鉛意歸見松的陷條尤件（怒三筍）煌否霜定圓意職見（蔽五曉）服拒繼絕王表龍示堤意陳見出樹具嘆拒辨絕琴表赤示怒意狹見澆的對(duì)條舅件審計(jì)報(bào)告類型出具條件

備注拒絕表示意見1、審計(jì)范圍受到委托人、被審計(jì)單位或客觀環(huán)境的嚴(yán)重限制，不能獲取必要的審計(jì)證據(jù)，以致無法對(duì)會(huì)計(jì)報(bào)表的整體反映發(fā)表意見。

2、審計(jì)不獨(dú)立

具備條件之一即可不慶同挑類橡型肆審幟計(jì)繪報(bào)蹈告雁的恰表偽述摩條煌件表述條件

無保留意見

保留意見

否定意見

拒絕表示意見

合法性

合法

個(gè)別重要事項(xiàng)不合法

特別重要事項(xiàng)不合法

-----公允性

公允

個(gè)別重要事項(xiàng)不公允

特別重要事項(xiàng)不公允

------一貫性

一貫

個(gè)別重要事項(xiàng)不一貫

特別重要事項(xiàng)不一貫

嚴(yán)重受限完整性

完整

部分受限

-----------確定性

1、事項(xiàng)確定2、存在不確定事項(xiàng)，后果不明（加說明段）

存在不確定事項(xiàng)，后果比較嚴(yán)重（影響持續(xù)經(jīng)營）

存在不確定事項(xiàng)，后果非常嚴(yán)重（不能持續(xù)經(jīng)營）

難以對(duì)特別重要不確定事項(xiàng)進(jìn)行審查，不能對(duì)其表態(tài)

獨(dú)立性

無論是否重要，注冊(cè)會(huì)計(jì)師不獨(dú)立應(yīng)回避；如果合伙人或會(huì)計(jì)師事務(wù)所不獨(dú)立，應(yīng)發(fā)表拒絕表示意見。四借、瘦期授后籮發(fā)防現(xiàn)漆的指事街實(shí)（膛一體）李期懶后巴發(fā)否現(xiàn)她審哄計(jì)氏報(bào)申告溫日持存潛在需的蘆事間實(shí)已凳審師會(huì)輛計(jì)呀報(bào)到表桂公革布師后動(dòng)，使注聲冊(cè)憤會(huì)榨計(jì)蓬師漂若狐注某意幸到學(xué)會(huì)繩計(jì)載報(bào)滴表鞏中擋的天某訪些北資授料虛有伐重咽大狂錯(cuò)陡誤闊，區(qū)這銹時(shí)鬼有恥責(zé)悔任懂保公證閣已賺審珠會(huì)捆計(jì)棗報(bào)幟表加使相用添者曾了似解否有聚關(guān)鍵錯(cuò)上報(bào)鄉(xiāng)豐的低情把況要稀求賣被煩審獎(jiǎng)計(jì)向單激位貫立箭即丹發(fā)錦布吩一愛個(gè)勇修掏正粱后它的凱會(huì)堡計(jì)助報(bào)掛表如慕遭堤拒勤絕逢，的注猶冊(cè)屠會(huì)預(yù)計(jì)赤師少應(yīng)朝通弓知遺董匙事螺會(huì)巧，控并呼報(bào)做告棵有說關(guān)蒼部限門坊。應(yīng)晴提致請(qǐng)著被態(tài)審疼計(jì)銅單蝦位暢修島改呀已客審噴計(jì)萌會(huì)谷計(jì)印報(bào)鋤表惡或上其捉他厭信涌息拾。如旗遭替拒粗絕盆，肺應(yīng)素重賢新東考燒慮習(xí)已寧出維具擦審汗計(jì)死報(bào)綁告增的占適釋當(dāng)責(zé)性戴，晌并瘋進(jìn)株行肌修舍改醋。應(yīng)上將積已籃審茅計(jì)崗會(huì)攀計(jì)絞報(bào)亭表賭發(fā)鞋生綿錯(cuò)積報(bào)蒙事率宜聞通銅過撤適斤當(dāng)星方坐式洪報(bào)稱告經(jīng)給拴會(huì)疫計(jì)睜報(bào)噴表侍使攤用填人煌和亞有廈關(guān)驚管茄理著部艦門堂。（納二停）問在趴會(huì)圓計(jì)旺報(bào)數(shù)表撕公慢布獨(dú)日白后躲獲績知摸的耗重牽大廣不疫一灑致棉和假重田大傲不逗一而致案嚴(yán)例譽(yù)分烈析北藏京A郵B攤C會(huì)經(jīng)計(jì)相師饑事融務(wù)瘡所蔥的A和B注面冊(cè)花會(huì)兄計(jì)斥師頭對(duì)X揮Y慢Z股泉份壤有雀限無公蝕司饅1風(fēng)9乒9錫8頑年竭度尺的其會(huì)迷計(jì)偽報(bào)疊表攤進(jìn)舟行披審妨計(jì)取，攝確爽定柴的洞會(huì)儲(chǔ)計(jì)澇報(bào)佛表乏層框次華重趁要斗性劍水夏平訓(xùn)為瘡3完0萄萬臟元釘。使審護(hù)計(jì)憤外旋勤嫁工寺作定結(jié)宇束相日耗是呈1季9礙9吼9烘年君3禮月看1菠5冶日棚，民并局于沾1企9下9番9辣年心3狗月栽2啞5梳日火遞踏交狼審蓄計(jì)攤報(bào)徐告雪。X稿Y因Z股拾份錢有世限睛公筒司港1臨9仍9痛8醉年右度咬審骨計(jì)胳前桑會(huì)免計(jì)隊(duì)報(bào)項(xiàng)表噴反幕映閘的蟲資圖產(chǎn)候總牧額紅為硬8詢0飛0臂0深萬爸元秘，隆股粉東鞏權(quán)該益之總角額店為腔2汪4鄭0旅0豆萬叛元胃，亮利碧潤習(xí)總躍額勇為厘3啞0旅0尿萬助元某。A和B注望冊(cè)遷會(huì)曾計(jì)候師蛛經(jīng)幕審匙計(jì)樣發(fā)悲現(xiàn)呼該纏公裕司援存挨在更以兩下乞5隸個(gè)攪事魄項(xiàng)軌：（趴1區(qū)）候1壯9想9去7兵年慨末竄和趴1神9竿9歌8摸年前末撇應(yīng)詳收掃賬職款圖余榆額冠分謙別仍為布1麥2榆0福0奴萬為元帖和揀1織8嶼0濁0網(wǎng)萬訂元奸，側(cè)公喬司扭的節(jié)壞訪賬截核烤算趙方譯法丑一修直圣采陜用異備閑抵蘋法輸，饅但問將耽其頭壞悟賬纖準(zhǔn)些備夠比硬例孕由克1擊9插9擁7依年塘的志5惜‰染變當(dāng)更最為腎1敲9店9腦8疊年鎖的泳3躁‰脆。（福2勿）證1雀9掀9白8盾年世5歷月事1嫂日晨，忘公慚司憤為虎增巴加捏營樓運(yùn)叔資紡金揚(yáng)按嚼面檔值股發(fā)鉗行史2河年晃期極、況面筆值獅為愛4拖2乖0率0驢萬少元棉、哲票奇面軌利恐率博為鼻年港利咸率金1子0谷%央的權(quán)企腫業(yè)摘債棒券鳳，患當(dāng)攏日歸籌億足冬資戰(zhàn)金暑并末按豆規(guī)異定涂作細(xì)了嘗相敵應(yīng)漁的惱會(huì)甲計(jì)揉處毅理瞧（錄債稅券柱發(fā)摟行射費(fèi)廳用格忽艘略導(dǎo)不鑰計(jì)場）銀。津但擔(dān)當(dāng)巨年爆未暴計(jì)散提界債照券礦利餅息洲。（革3究）芝1姓9罵9議8撲年繳1牢0例月延3屯1游日誕，謎公刃司磚清存查東盤果點(diǎn)析成桌品奇?zhèn)}嶄庫炸，倚發(fā)國現(xiàn)y產(chǎn)經(jīng)品費(fèi)短爪缺迷4融0播萬及元爹，耳作老了未借蒙記總“明待陽處碌理維財(cái)捏產(chǎn)討損蹈溢嚼”結(jié)科繼目廢4公0顧萬蓬元逐、端貸同記羽“鈔產(chǎn)鳳成序品姻”膝科倚目取4鵝0運(yùn)萬耗元跳的秀會(huì)銳計(jì)逆處炎理攔。破1墳9屯9市9閉年爽1玻月悲，愚查督清拳短咽缺徑原付因話，萌其磨中釀屬挨于剩一聽般喂經(jīng)杜營帳損春失績部數(shù)分孟為托3妙5霧萬霧元旁、龜屬肚于僑非福常兇損開失惑部透分鉤為捧5樂萬薪元絮，終由托于吊結(jié)湯賬畝時(shí)像間聰在套前業(yè)，確公繁司董未襪在肅1喘9亡9劇8起年土度斯會(huì)渡計(jì)司報(bào)焦表父中棍包膏含漠對(duì)裂這收一績經(jīng)擴(kuò)濟(jì)死業(yè)序務(wù)核相若應(yīng)欺的應(yīng)會(huì)腐計(jì)尤處糖理。（臉4據(jù)）況1總9垂9炕8傅年咸1垂月政，怕公蹦司庸購鼻買修價(jià)吧格嚴(yán)為卡2房誠4北萬帖元炎的濾管期理上部蔬門辭用覺轎漿車漆1乖輛缸并樹入情賬表，綁當(dāng)奧月褲啟厲用聚，數(shù)但北當(dāng)測年扔未諸計(jì)狠提冒折靜舊冰。纏公作司艘采沿用刺平鴨均幸年惑限泉法閣核宜算庭固庫定魯資駕產(chǎn)龍折蠅舊活，瞧該稱類漆固組定念資與產(chǎn)侵預(yù)次計(jì)泛使雹用渣年奴限重為蝦5器年購，鴿預(yù)理計(jì)炕凈田殘吉值豈率糟為揪5拖%拆。（千5孔）照1臂9童9偵9味年絨1屬月眼1嘉0葛日提，糟公磁司補(bǔ)原治材匆料勞倉禮庫兼因檔火售災(zāi)安造爪成z原循材喚料傘損頑失永2稈5孝0血萬百元訪，現(xiàn)公柱司檢于裹當(dāng)下月紀(jì)按事規(guī)歸定酸進(jìn)烏行動(dòng)了宏相焦應(yīng)量的間會(huì)慶計(jì)靈處犁理。要榮求團(tuán)：假誕定仰不甲考度慮獸審蕩計(jì)繳重輸要居性非水百平類因訊素街，譜分笨別滔針京對(duì)喚審羨計(jì)卵發(fā)某現(xiàn)駛的漂上何述付5荷個(gè)擺事雨項(xiàng)繪，A和B注清冊(cè)每會(huì)臥計(jì)姥師濁應(yīng)丟提董出壘何倦種礦處效理珠建桌議簽？鉛若踏需半提額出承調(diào)秀整做建幕議筋，譜應(yīng)散列壁示誕審箏計(jì)挖調(diào)帖整味分遞錄督（促不摧考債慮殖審贊計(jì)茂調(diào)摟整高分抖錄想對(duì)殺稅豪費(fèi)拼、薦期艘末彎結(jié)棕轉(zhuǎn)舉損益益燙及己利介潤錘分撓配郊的欺影退響廊）箱。如趟果X磚Y敬Z股朋份山有謎限塔公屠司門拒浸絕全接煌受A和B注填冊(cè)腐會(huì)湊計(jì)嚴(yán)師捉針扛對(duì)襪審品計(jì)宗發(fā)軋現(xiàn)陰的榜上嬌述配5己個(gè)悼事浙項(xiàng)去所教提腹出熄的精相百應(yīng)噸的列處拍理旗建舉議潛，A和B注比冊(cè)云會(huì)訴計(jì)將師衣應(yīng)激當(dāng)外出誓具蹦何兇種煌意拿見患類熄型色的便審元計(jì)布報(bào)愧告殲？及并令簡度要養(yǎng)說迫明鵲理窄由斑。如直果X嘩Y寫Z股膛份需有踢限世公系司姨只坊存劣在箱上焦述乎第血（姿4耕）污和煉第愛（運(yùn)5粘）己這旋2們個(gè)狂事衣項(xiàng)結(jié)，殿并禮且汽接討受A和B注屯冊(cè)矩會(huì)撕計(jì)艷師饅對(duì)庫第霸（板5常）旦個(gè)梁事宰項(xiàng)她提爐出淹的絹相蘋應(yīng)犁的扯處岡理有建污議句，寶但瘋拒馬絕咱接擴(kuò)受滴對(duì)厚第漁（鹿4沒）腿個(gè)梁事鄉(xiāng)豐項(xiàng)刷提矮出下的隱相鴉應(yīng)乏的低處糧理喊建岸議列，A和B注屯冊(cè)伸會(huì)脹計(jì)慢師治應(yīng)否當(dāng)姨出羞具化何慣種蘭意圖見賄類躬型牲的雕審春計(jì)慎報(bào)餓告糞？色并計(jì)簡別要樣說卻明剖理伍由漿。如酷果X耕Y惠Z股移份葵有咐限雙公割司改只減存傾在德上概述遙第盯（另3檢）爐、鐮第惰（聽4玩）封和啞第琴（在5貴）管這寇3說個(gè)兩事受項(xiàng)售，何并賤且跟接累受A和B注暮冊(cè)碼會(huì)刮計(jì)胃師挽對(duì)年第賴（屑5厚）絞個(gè)觀事令項(xiàng)文提穴出探的霞相處應(yīng)擇的欠處轎理西建叉議覆，其但謹(jǐn)拒倘絕筑接詞受漿對(duì)核第辯（泊3扶）錯(cuò)和欄第書（習(xí)4任）怒這塘2蠻個(gè)斃事環(huán)項(xiàng)郊提執(zhí)出矮的面相肌應(yīng)堤的跳處娃理精建先議喚，虜請(qǐng)慈代A和B注辜冊(cè)嗓會(huì)天計(jì)獻(xiàn)師扣續(xù)貧編緞下話列遣審評(píng)計(jì)趨報(bào)銀告乖：X醋Y煉Z股獄份穩(wěn)有第限蹤蝶公屬司納全徑體裙股宏東戚：我設(shè)們急接搬受釘委結(jié)托絮，會(huì)審筍計(jì)憲了擾貴領(lǐng)公得司腸1右9蹤蝶9秤8挖年片1尖2串月背3蓬1克日猛的醬資俊產(chǎn)順負(fù)言債揪表呆、龍1為9飯9嘴8涂年最度閣利原潤餡及緞利獄潤微分孩配仙表咳和踏現(xiàn)簽金蒸流迅量況表柔。育這減些陽會(huì)度計(jì)直報(bào)弟表共由呼貴引公尚司腰負(fù)裙責(zé)尿，邁我陶們薦的訴責(zé)視任偽是仙對(duì)塌這紗些窮會(huì)章計(jì)挨報(bào)縱表此發(fā)吩表精審筍計(jì)衰意由見段。掏我陷們頂?shù)牡彴赜?jì)勢是狠依放據(jù)楊中娛國促注倡冊(cè)分會(huì)針計(jì)蕉師銳獨(dú)勉立礎(chǔ)審墊計(jì)互準(zhǔn)宅則堂進(jìn)他行趙的要。滴在元審曲計(jì)跨過屆程趙中第，短我肯們秩結(jié)牽合旺貴供公慌司樂實(shí)浙際蘿情健況餓，敞實(shí)絲式施濁了丑包講括城抽參查支會(huì)論計(jì)勾記雞錄激等桐我蜂們倘認(rèn)度為張必物要施的鵝審束計(jì)落程毯序檢。審浩計(jì)山報(bào)莊告A桑B突C會(huì)頌計(jì)丈師滾事陽務(wù)黑所捧（抄蓋件章餃）淘中鳥國顆北搜京中木國升注融冊(cè)庭會(huì)煙計(jì)穴師A憐（蓋洗章欠）中確國軋注稠冊(cè)跌會(huì)之計(jì)知師B左（蓋擁章鞠）報(bào)白告競?cè)账肫谒危憾Y1嚷9氏9媽9找年攪3闖月逗1永5套日案艷例編解罩答僅：審塑計(jì)凳發(fā)艷現(xiàn)魚的瞇上摩述辨第嫁（森1翁）懂個(gè)灶事微項(xiàng)勤屬率于妹《已企扁業(yè)粒會(huì)畜計(jì)著準(zhǔn)虎則喜—枯—稍會(huì)貫計(jì)府政紋策谷、籠會(huì)返計(jì)衰估探計(jì)景和枯會(huì)仔計(jì)設(shè)差燈錯(cuò)鵲更矮正濫》匠規(guī)境定絹的寧“已會(huì)蔬計(jì)霧估積計(jì)股變斯更調(diào)”酒，A和B注花冊(cè)鳥會(huì)襖計(jì)獄師對(duì)應(yīng)破建葛議檔公往司徒在辦會(huì)痕計(jì)脖報(bào)壤表稱附字注艷中幕披景露渴：坡會(huì)脾計(jì)踐估坐計(jì)住變猜更袋的墾內(nèi)視容歸和敞理薯由杏；工會(huì)悠計(jì)稠估吼計(jì)決變文更瘡的陳影壯響沫數(shù)舟。審襪計(jì)拳發(fā)龍現(xiàn)久的漢上析述源第癢（駁2搏）陜個(gè)芽事京項(xiàng)郊影衫響制利娛潤辨總扇額虧2花8菌0沃萬渴元撇[工4里2等0創(chuàng)0眉萬墨元當(dāng)*摩1標(biāo)0吐%漿*咸（光8押月尾/爬1牢2肢月毫）劈燕]巨，殿應(yīng)設(shè)建塘議遵公泉司或調(diào)愿整薯。瞇審蹄計(jì)詠調(diào)殲整冬分汁錄叢為禾：借英：撫財(cái)繼務(wù)甜費(fèi)冰用奴—朽—召利錯(cuò)息邁支央出翠2被8粉0辨萬鬼元貸用：防應(yīng)寧付錯(cuò)債貌券吹—芹—艦應(yīng)蘋計(jì)享利借息扶2桐8仆0湖萬悄元審撥計(jì)醫(yī)發(fā)嘉現(xiàn)成的訴上兩述豆第腹（捎3角）總個(gè)祝事御項(xiàng)翻，券根絮據(jù)甜《杜企熊業(yè)煙會(huì)泉計(jì)濟(jì)準(zhǔn)劇則辣—背—無資值產(chǎn)圾負(fù)辮債殖表右日襪后羊事裹項(xiàng)璃》隆的但規(guī)唯定砍，聚這青類“充已啄證寺實(shí)孫資忘產(chǎn)僅發(fā)安生君了觀減鍋損攀”棉的蠅事隙項(xiàng)觸屬脊于蘇“字調(diào)輛整彎事券項(xiàng)襪”。你該元事天項(xiàng)念影凍響滑利彎潤角總生額擔(dān)4藥0頌萬遷元挨（事3圣5靈萬貨元層+朗5崇萬陶元棒）蛾，蓋應(yīng)端建誰議洪公標(biāo)司鄰調(diào)籃整哭。乞?qū)徛氂?jì)樹調(diào)愉整陵分武錄達(dá)為裂：借荒：能管役理訂費(fèi)齡用晃3澆5誼萬量元營梁業(yè)港外輩支哥出扛—否—裝非浴常嗚支杜出習(xí)5像萬莊元貸坦：舟待估處亭理殼財(cái)叮產(chǎn)義損怕溢經(jīng)4遵0潛萬型元審冠計(jì)系發(fā)劉現(xiàn)毯的丙上盛述船第遭（慨4許）合個(gè)毀事保項(xiàng)罩影胃響暮利睛潤謠總梅額篇4諷.槍1小8探萬反元旅[回2抱4銜萬帥元冊(cè)*支（憂1責(zé)-微5營%雅）途÷輝（雨1亦1縫月跡/忠1躬2狹月鄉(xiāng)豐）沈]牧，傾應(yīng)匪建棄議呢公續(xù)司障調(diào)違整龜。怎審越計(jì)姑調(diào)孩整券分收錄綿為?。航璐_：班管例理敵費(fèi)字用索—悅—險(xiǎn)折朝舊啟費(fèi)蜓4暗.般1素8市萬直元貸罵：撲累菌計(jì)堡折疤舊壤4也.勇1撐8騎萬吉元⑤潛審絕計(jì)日發(fā)已現(xiàn)院的器上作述劣第幫（補(bǔ)5江）者個(gè)末事薯項(xiàng)剝，盤根危據(jù)陜《默企沃業(yè)司會(huì)婚計(jì)竄準(zhǔn)身則猴—悶—誘資管產(chǎn)覺負(fù)智債煩表曉日饅后角事月項(xiàng)顫》摔的深規(guī)頑定怎，肅這鏈類“憤自系然蟲災(zāi)綁害詞導(dǎo)刊致仙的巡壽資須產(chǎn)柿損鋒失舊”跳事堆項(xiàng)踐屬泡于家“嬸非彈調(diào)型整武事蓮項(xiàng)激”溜。然應(yīng)流建拜議跪公應(yīng)司漠在笑會(huì)桿計(jì)隨報(bào)達(dá)表四附卷注讀中賴披絕露承。A和B注負(fù)冊(cè)龜會(huì)布計(jì)役師洽應(yīng)過當(dāng)鋪出唇具否者定宴意庫見的捐審膝計(jì)農(nóng)報(bào)珠告卵。垂這屯是諸因夫?yàn)榀彛汗缢境闯怯柽墩{(diào)愚整拌或毛披俱露帽的趁第木（版1弄）芹、桂（斜2沙）慚、揪（詞3償）田和嘴（瘋5春）閉這擇4羨個(gè)呼事睬項(xiàng)教，嚷均畫屬瞎金蟻額校較夏重莫大吸或盡性瞧質(zhì)垃較飼嚴(yán)斷重險(xiǎn)，否會(huì)誤計(jì)鏟處鞋理矩方繩法邁的收選賀用躲嚴(yán)銀重鎖違愿反遞了菠《嚼企戒業(yè)低會(huì)膀計(jì)兄準(zhǔn)太則中》吹和婆《躁股夸份眼有喚限恥公紛司劑會(huì)職計(jì)李制熟度奸》槳的稱有置關(guān)雷規(guī)奶定誤。公特司呀審衛(wèi)計(jì)情前尾利謊潤振總且額宴為格3茫0邪0仍萬聲元袍，迅考倍慮裁建航議撒的循審怖計(jì)慢調(diào)買整戲，馬其弱實(shí)且際斗虧輝損照應(yīng)桌為住2呈4敘.商1袋8吐萬燃元膠（調(diào)3疾0俘0走萬晝?cè)?衫2俗8本0進(jìn)萬但元鐮-源4樂0腰萬防元阻-等4退.棄1只8適萬木元碗）蛇—鼓—盈碌虧矛反謊轉(zhuǎn)捷是雅非齒常涼重專大鵲的淋誤零報(bào)專！效！。炊如萄果亮公秘司幻玉拒恥絕嚇接牧受詠?zhàn)ⅨZ冊(cè)周會(huì)高計(jì)猾師尸提節(jié)出鎖的油相百應(yīng)壁的神審錄計(jì)濁調(diào)舒整無或把披醉露蒜建埋議茅，戀虛俊盈鄉(xiāng)豐實(shí)胞虧覺的背事苗實(shí)地將叮嚴(yán)迫重您誤染導(dǎo)朵會(huì)終計(jì)具報(bào)懶表及使槍用鋸者。A和B注姐冊(cè)爛會(huì)鞋計(jì)療師心應(yīng)疾當(dāng)卸出伴具帶殿解報(bào)釋魯段允的旨無狡保葬留禿意釀見的欣審籃計(jì)切報(bào)強(qiáng)告裳。永這傲是離因予為捕：第月（吧4媽）蜓個(gè)嚼事咱項(xiàng)漸僅份影鑄響薦利只潤師總朗額攜4吃.漢1吐8圍萬請(qǐng)?jiān)?，辣遠(yuǎn)攻遠(yuǎn)身小鎖于尤會(huì)搶計(jì)斗報(bào)缸表傾層禾次溝的棍重絮要慰性歇水鵲平借（惰3末0付萬肢元詠）皇，能僅成就淋該耐事塌項(xiàng)蒙而不言字，屢注炸冊(cè)丙會(huì)慢計(jì)