考點(diǎn)四

會(huì)

計(jì)

監(jiān)

督

目前我國(guó)的會(huì)計(jì)監(jiān)督體系包括：內(nèi)部監(jiān)督的本質(zhì)是內(nèi)部控制，是內(nèi)部管理的重要組成部分；社會(huì)監(jiān)督是對(duì)內(nèi)部監(jiān)督的再監(jiān)督，其特征是監(jiān)督行為的獨(dú)立性和有償性；政府監(jiān)督是對(duì)內(nèi)部監(jiān)督和社會(huì)監(jiān)督的再監(jiān)督，其特征是強(qiáng)制性和無(wú)償性。1、下列各項(xiàng)中，屬于會(huì)計(jì)監(jiān)督體系的有（

）

A社會(huì)輿論監(jiān)督

B單位內(nèi)部監(jiān)督C以財(cái)政部門為主體的會(huì)計(jì)工作的國(guó)家監(jiān)督D以注冊(cè)會(huì)計(jì)師為主體的會(huì)計(jì)工作的社會(huì)監(jiān)督【答案】BCD2、會(huì)計(jì)監(jiān)督體系包括（

）A單位內(nèi)部會(huì)計(jì)監(jiān)督

B會(huì)計(jì)工作的國(guó)家監(jiān)督C會(huì)計(jì)工作的社會(huì)監(jiān)督

D新聞媒體監(jiān)督答案：ABC一缺、舟單搭位廟內(nèi)娘部仿會(huì)朽計(jì)嫁監(jiān)全督（比一姐）炕單伸位碎內(nèi)浙部臟會(huì)羞計(jì)臘監(jiān)中督捧的通概得念單哈位維內(nèi)麥部傳會(huì)擁計(jì)括監(jiān)頓督誓，刑是挎指妄一液個(gè)繪單住位矛為瞎了良保舟護(hù)鋤其爛資集產(chǎn)畫的漁安槍全缺完駛整需，釋保扯證辜其糕經(jīng)都營(yíng)肌活碑動(dòng)解符縫合飽國(guó)甘家壇法垃律賤、尿法慰規(guī)拋和剪內(nèi)怨部家規(guī)挪章野要浪求鎮(zhèn)，派提初高扎經(jīng)庫(kù)營(yíng)早管飛理霧水祝平愈和音效搜率雪，構(gòu)防柿止鉗舞恐弊萍，刮控進(jìn)制艷風(fēng)花險(xiǎn)瞎等峽目今的姿，和而煉在轎單外位喜內(nèi)昨部刑采勇取御的挪一序系吸列辱相懼互騰聯(lián)聞系帝、拐相喉互銅制緊約槳的嬸制達(dá)度竭和顏方申法信。（紀(jì)二偵）單罷位內(nèi)晨部會(huì)梢計(jì)監(jiān)伐督仿的悟主艱體成和回對(duì)胳象1、皇單牢位輕內(nèi)劫部比會(huì)鉗計(jì)按監(jiān)漢督梨的棒主爸體夏是羞本訪單員位穴的輛會(huì)鳳計(jì)紹機(jī)濕構(gòu)湯和賊會(huì)尸計(jì)含人慎員匹；2、就單罷位尿內(nèi)胳部絞會(huì)控計(jì)充監(jiān)壘督驅(qū)的葬對(duì)撿象消是想本蔥單工位育的折經(jīng)贏濟(jì)暢業(yè)本務(wù)青活香動(dòng)佛（栗如跑籌粒資哄、刑投怪資黨、啊采映購(gòu)兆、準(zhǔn)生挨產(chǎn)虧、拔銷屆售旺）霞。3、醬單投位等負(fù)階責(zé)律人腿負(fù)最責(zé)講單械位況內(nèi)抖部播會(huì)者計(jì)因監(jiān)擋督蘋制待度薦的慌組鉛織甩實(shí)溜施飲，禁對(duì)敵本黎單礦位貴內(nèi)買部討會(huì)黨計(jì)資監(jiān)贊督吧制張度鳳的控建鞏立身及范有蓋效限實(shí)耽施陡承炕擔(dān)課最需終饒責(zé)行任伴。例兼題1、氏根餃據(jù)炎我植國(guó)《會(huì)安計(jì)仿法》的隊(duì)規(guī)怕定忽，畏單臨位仆內(nèi)壩部昂會(huì)有計(jì)矩監(jiān)崇督喝的談主特體旨是握指茄（刮）塌。A、狐單侵位粱負(fù)保責(zé)察人B、潔注屈冊(cè)動(dòng)會(huì)柱計(jì)敞師顯及聚會(huì)芒計(jì)校師嗓事島務(wù)巷所C、治本呀單接位紛的澇會(huì)找計(jì)期機(jī)炕構(gòu)東和提會(huì)從計(jì)彈人士員D、椒財(cái)側(cè)政默部塵門亮派討出溉的象人密員答砍案仁：C解醒析姿：閱這沈是饑法醉定怕的仆內(nèi)殲部嗓會(huì)豈計(jì)應(yīng)監(jiān)猴督熱的兇主磨體貨。例寒題2、《會(huì)濾計(jì)冷法》所碧稱蹤蝶的學(xué)內(nèi)常部嶄會(huì)砌計(jì)拘監(jiān)愚督辣的武對(duì)每象琴是鳳指闊（蓋）A、象本茂單揮位佳的丸經(jīng)權(quán)濟(jì)瀉業(yè)損務(wù)全活忘動(dòng)B、而會(huì)和計(jì)豆機(jī)僻構(gòu)舟和五會(huì)夜計(jì)評(píng)人傻員C、惜政嬌府肅財(cái)座政量部似門D、繁內(nèi)海部崇的徒審儀計(jì)予活水動(dòng)答劫案碼：A解隸析翅：而內(nèi)朝部搖會(huì)非計(jì)媽監(jiān)絨督惠的船主雷體忽是侵本辮單西位堵的鉤會(huì)忘計(jì)強(qiáng)機(jī)模構(gòu)廟和午會(huì)鏡計(jì)龍人秋員介，稀對(duì)紋象填是俯本呢單快位箱的瞧經(jīng)樣濟(jì)龜業(yè)割務(wù)指活鈔動(dòng)醬。例逆題3、循在耐下辭列壤主饒?bào)w泳中湯，鋤應(yīng)枯當(dāng)氣對(duì)徹本帖單墻位述內(nèi)殘部榮會(huì)坑計(jì)喇監(jiān)洋督艦制俗度從的游建胖立喝和寄有歡效約實(shí)予施鼠承擴(kuò)擔(dān)較最愿終歉責(zé)芬任掀的盤是龍（待）A、跟會(huì)淋計(jì)肺機(jī)犯構(gòu)澇負(fù)主責(zé)撿人B、額會(huì)子計(jì)笑主誰(shuí)管煎人撞員C、缺總燦會(huì)丹計(jì)欺師D、姿單切位者負(fù)貫責(zé)其人答撐案崇：D解冰析暴：僚單鄰位盈負(fù)飲責(zé)戶人更應(yīng)隆當(dāng)謀對(duì)互本慎單殲位津內(nèi)枝部蝦會(huì)旋計(jì)須監(jiān)是督物制床度遼的獎(jiǎng)建撥立畜和敞有出效堤實(shí)惠施荒承躺擔(dān)鵝最季終練責(zé)似任陪。教對(duì)捧內(nèi)乓部攪會(huì)氧計(jì)銳師泰監(jiān)隊(duì)督綢實(shí)稻施兄情尿況象承馬擔(dān)交最憐終旬責(zé)妥任譯的正是政單蚊位徐負(fù)繩責(zé)后人沃而挪不純是雄會(huì)坊計(jì)濟(jì)機(jī)銹構(gòu)側(cè)負(fù)悅責(zé)紫人辦。例尤題4、《會(huì)衫計(jì)割法》所返稱渡的更內(nèi)擇部廳會(huì)升計(jì)迫監(jiān)斯督跡是惡指尚（）伙。A、相單舅位僅負(fù)眉責(zé)跨人船對(duì)傻本狡單皮位缺會(huì)飯計(jì)塘工名作短的蜂監(jiān)孝督B、漫會(huì)日計(jì)儉機(jī)孟構(gòu)類和狡會(huì)則計(jì)腹人換員拾對(duì)慢本卸單菠位拴經(jīng)聲濟(jì)警活圓動(dòng)灶的旬監(jiān)浴督C、鞠政辯府爆財(cái)克政盤部煎門浮對(duì)放會(huì)智計(jì)艘工庸作行的新監(jiān)鍬督D、勾注陵冊(cè)顧會(huì)律計(jì)匠師陡及貝所威在朱的盤會(huì)斤計(jì)謀師圾事粒務(wù)悅所沉對(duì)爹有文關(guān)淹經(jīng)朝濟(jì)蒸活界動(dòng)歡的烏監(jiān)周督答美案沿：B解仰析沿：垂內(nèi)擠部半會(huì)挨計(jì)鳥監(jiān)傻督悅的墻主咱體慎是俱本亦單起位壁的已會(huì)孫計(jì)步機(jī)煤構(gòu)咸和推會(huì)爭(zhēng)計(jì)旱人休員重，謝對(duì)么象門是異本音單陡位孟的序經(jīng)紙濟(jì)成業(yè)情務(wù)葉活勁動(dòng)藝。例曾題5、翅單遵位肌內(nèi)驢部給會(huì)巴計(jì)鑰監(jiān)古督違可香以傾通字過(guò)勵(lì)（）僅在來(lái)處乓理成會(huì)亮計(jì)巖業(yè)覽務(wù)還過(guò)棗程沙中奏進(jìn)娃行浪。A、畏單涌位菠內(nèi)男部交會(huì)顧計(jì)濟(jì)機(jī)典構(gòu)急會(huì)掃計(jì)沉人處員B、施單奧位茄內(nèi)巡壽部豬的寶紀(jì)茫檢龍人礦員C、感單遠(yuǎn)位腐負(fù)滾責(zé)押人D、顛上朋級(jí)痕單仔位核領(lǐng)嚷導(dǎo)答延案光：A(三)單咬位告內(nèi)省部斧會(huì)給計(jì)裳監(jiān)往督糠制據(jù)度叨的業(yè)基券本臨要妻求第間二蠅十按七排條衰各閑單每位辭應(yīng)債當(dāng)累建既立裕、課健疏全鵲本經(jīng)單話位市內(nèi)拒部渣會(huì)販計(jì)歷監(jiān)猶督姨制蓬度賭。銹單津位候內(nèi)嘩部摘會(huì)振計(jì)鎮(zhèn)監(jiān)鏟督湯制居度首應(yīng)議當(dāng)持符揭合斜下爆列遮要追求則：（朵一鑼）霉記園帳仙人誕員葵與廣經(jīng)榆濟(jì)各業(yè)暴務(wù)伙事鋸項(xiàng)看和腳會(huì)端計(jì)趕事距項(xiàng)潛的婆審嬌批笛人麥員素、獵經(jīng)冤辦條人支員心、嚇財(cái)它物座保識(shí)管示人求員址的演職家責(zé)裳權(quán)路限錢應(yīng)蘇當(dāng)鬧明劍確貫，堤并矮相團(tuán)互絨分剝離脖、靈相繩互鳳制先約藥；（健二墻）虹重衡大掙對(duì)繩外悶投鳴資窮、為資病產(chǎn)佛處女置隊(duì)、假資步金屆調(diào)崖度曬和社其級(jí)他松重另要剖經(jīng)給濟(jì)評(píng)業(yè)頓務(wù)碰事甜項(xiàng)結(jié)的雀決佩策慶和懇執(zhí)忘行朱的治相去互杠監(jiān)認(rèn)督桿、紐奉相傾互裁制俘約銅程時(shí)序重應(yīng)截當(dāng)敬明雷確墓；（載三包）功財(cái)要產(chǎn)嶄清斤查脈的斃范跪圍暮、棒期郵限吼和眼組炕織流程別序芽應(yīng)曾當(dāng)像明辟確聲；（拿四棚）轉(zhuǎn)對(duì)慢會(huì)域計(jì)強(qiáng)資獵料礙定今期儀進(jìn)栽行滑內(nèi)昌部型審垂計(jì)艙的屈辦港法新和腸程贏序贈(zèng)應(yīng)谷當(dāng)昨明交確草。例鑒題1、鄰單遙位貧內(nèi)萄部股會(huì)從計(jì)門監(jiān)禮督籠制初度貝要雹求攜，譜與羊經(jīng)遮濟(jì)拉業(yè)濱務(wù)主事熊項(xiàng)澆和莫會(huì)蒸計(jì)凍事靜項(xiàng)交的攪審界批玩人要員免、皂經(jīng)慕辦泊人節(jié)員補(bǔ)、朵財(cái)激物和保剩管痕人祖員幅的恥職猜責(zé)巖權(quán)畏限胖應(yīng)押當(dāng)躬明趁確千，辜并偷相假互職分車離記、棒相撫互免制渾約賞的估是(栗)。A、會(huì)兼計(jì)身人劃員B、忌審軋計(jì)筒人友員C、忙記某賬椒人膽員D、誓審珍核占人為員答尿案煎：C例非題2、電對(duì)酬會(huì)永計(jì)辛資稀料螞定種期沃進(jìn)票行雷內(nèi)黎部信審?qiáng)视?jì)薦的看辦狠法罪和茶程瞎序虜應(yīng)川當(dāng)港明韻確行，戲這鄉(xiāng)豐是拜單惕位莫內(nèi)挺部馳會(huì)蠶計(jì)呀監(jiān)麗督簽制姿度司中(芹)的醒基沒本勇要疲求晝。A、庭機(jī)虹構(gòu)懲控余制吧和姻職吹務(wù)搏控彼制B、扣業(yè)冬務(wù)斯處貸理鴉程窮序魚控瓣制C、軟財(cái)西產(chǎn)蘋安理全漆控犧制致和鍛會(huì)追計(jì)破信洽息孤控頂制D、疏內(nèi)脖部吧審菌計(jì)演控糟制答運(yùn)案資：D例唯題3、朋根井據(jù)《會(huì)池計(jì)堅(jiān)法》的灑規(guī)匙定而，怖單填位新內(nèi)細(xì)部熟會(huì)藝計(jì)嫌監(jiān)屑督朱制挪度息應(yīng)寄當(dāng)匯符遭合壘的索要織求飄包腸括(殺)。A、逮記拾賬追人科員拿與享經(jīng)午濟(jì)猾業(yè)奇務(wù)麻事憶項(xiàng)燈和瞞會(huì)蠟計(jì)滑事城項(xiàng)芳的桃審許批毛人訴員死、濱經(jīng)墓辦羨人尼員紡、團(tuán)財(cái)鹽物付保萬(wàn)管做人敵員稅的度職奸責(zé)綿權(quán)唱限宣應(yīng)蜜當(dāng)明明娃確蔑，刮并違相郵互怖分宏離突、驚相裁互腦制純約B、沉重型大慢對(duì)明外鍬投沫資瓦、獨(dú)資辨產(chǎn)怒處嘗置天、脅資折金拼調(diào)綁度糧和蔥其撇他姐重軌要票經(jīng)淋濟(jì)辦業(yè)惑務(wù)些事沿項(xiàng)肉的倆決涉策在和潛執(zhí)級(jí)行喊的齊相蓄互您監(jiān)悶督撒、腸相步互側(cè)制蜘約親程棚序班應(yīng)屑當(dāng)神明彎確C、巡壽財(cái)仰產(chǎn)答清省查缺的輪范數(shù)圍奪、噸期羅限椒和很組聾織個(gè)程符序繭應(yīng)房誠(chéng)當(dāng)露明源確D、知對(duì)丑會(huì)餃計(jì)小資較料摔定休期貨進(jìn)逮行疼內(nèi)廁部候?qū)彶怯?jì)張的敬辦恨法梨和康程稻序屈應(yīng)爐當(dāng)上明繡確答旦案狼：A舞B算C燙D(四)會(huì)榨計(jì)劑機(jī)瀉構(gòu)店和雀會(huì)迅計(jì)損人鉆員藍(lán)在既單店位昆內(nèi)匯部跳會(huì)芳計(jì)找監(jiān)喇督局中幕的自職玩權(quán)1、稿會(huì)槍計(jì)的機(jī)礎(chǔ)構(gòu)死、勸會(huì)膚計(jì)輸人瓶員居有筍權(quán)濾拒環(huán)絕畝辦既理碧或展糾慘正耕違督法豈會(huì)臭計(jì)妨事直項(xiàng)第父二諷十厲八耐條【依析法標(biāo)履蝴行低職速責(zé)】會(huì)懶計(jì)指機(jī)釋構(gòu)彎、踢會(huì)勇計(jì)隙人果員早對(duì)充違層反魂本遞法齡和曉國(guó)稠家龍統(tǒng)椅一唉的培會(huì)胖計(jì)西制繭度鏡規(guī)睡定泛的識(shí)會(huì)汽計(jì)脊事穩(wěn)項(xiàng)疑，惑有跪權(quán)播拒糞絕遙辦貍理墊或阻者互按濃照哭職喂權(quán)粗予丙以議糾齊正代。2、級(jí)會(huì)談?dòng)?jì)扔機(jī)窄構(gòu)類、燦會(huì)寨計(jì)跨人絞員認(rèn)有花權(quán)謠對(duì)貿(mào)單士位顏內(nèi)青部抵的刊會(huì)剩計(jì)削資猴料隙和幅財(cái)慶產(chǎn)開物粗資均實(shí)輪施餓監(jiān)皺督伐。第恩二氧十陰九頌條【不黃符勺事瞇項(xiàng)】會(huì)眉計(jì)征機(jī)杠構(gòu)憐、碎會(huì)壺計(jì)聯(lián)人磚員容發(fā)扛現(xiàn)事會(huì)慌計(jì)艱帳草簿欲記榮錄向與書實(shí)希物叼、尸款類項(xiàng)慢及燒有所關(guān)投資脊料卵不鑄相屈符攀的論，兵按梨照僚國(guó)掌家拾統(tǒng)殿一映的邊會(huì)極計(jì)曠制宗度費(fèi)的扶規(guī)沸定我有蘿權(quán)他自雜行京處敵理龜?shù)姆空\(chéng)，失應(yīng)不當(dāng)型及晉時(shí)貝處燭理演；很無(wú)浪權(quán)盯處耳理回的桂，犁應(yīng)聞當(dāng)鮮立凡即估向哥單舌位緣瑞負(fù)博責(zé)奶人狗報(bào)赴告懂，艘請(qǐng)撕求羊查衰明巨原乳因磁，慨作頌出濱處忠理獻(xiàn)。（1）錘各黎單必位王要料建改立淚賬傾簿桑、酷款坡項(xiàng)逗和慶實(shí)疲物析核盒查瘋制乞度跑，技保賴證弟賬燥賬想相丘符劉、溝賬蛋款皺相黨符倦、匹賬面實(shí)萌相蓋符寒、犧賬柴表招相辯符吐。（2）雖會(huì)結(jié)計(jì)溉人顫員章對(duì)拆賬秧實(shí)培不殊符乘的懷情牲況符要體及池時(shí)志作研出至處捧理（3）抄及吵時(shí)螞檢段舉婚違臺(tái)法倍會(huì)竄計(jì)筍行費(fèi)為例廁題1、基在熟實(shí)披施聾內(nèi)卡部榆會(huì)資計(jì)雙監(jiān)早督撐時(shí)京，譜會(huì)鍬計(jì)換機(jī)旬構(gòu)依和爺會(huì)含計(jì)接人牌員涼具年有島下售列召職標(biāo)責(zé)革（何）A、闊有柔權(quán)對(duì)拒蝦絕華辦假理唉違遣法汪的釀會(huì)紙計(jì)賀事憶項(xiàng)B、膏有篩權(quán)拆依課職紙權(quán)幕糾蘋正襪違系法拘的慢會(huì)北計(jì)慶事長(zhǎng)項(xiàng)C、碼對(duì)眼于桌其浮職拌權(quán)傲范郊圍守內(nèi)耍的憤賬的實(shí)介不罩符撒的躺情哲形蝦有鬼權(quán)任及肺時(shí)籍自值行桶處反理D、榨對(duì)溝于螞其般無(wú)主權(quán)急自張行集處孤理察的女賬言實(shí)灣不瘋符承的靜情帝形約，紙應(yīng)魂當(dāng)舉立劫即尾向疾單鏡位腫負(fù)閣責(zé)酸人軌報(bào)柴告答亮案蚊：A膏B界C容D例晃題2、瀉根熊據(jù)罩我稻國(guó)鎮(zhèn)會(huì)仔計(jì)艦法群的各規(guī)六定掌，繩在部下徹列葡有陸關(guān)軍內(nèi)瞎部們監(jiān)監(jiān)督頁(yè)的欣表快述事中轎，烘符短合雹法判律抄規(guī)品定腔的湖是憲（傳）A、湯監(jiān)棄督伍的腐主此體財(cái)是語(yǔ)本粉單劉位地的扒負(fù)若責(zé)偶人紐奉和順會(huì)室計(jì)漆機(jī)矛構(gòu)B、逢對(duì)忙違綠反《會(huì)鮮計(jì)角法》的格會(huì)暖計(jì)喬事?lián)P項(xiàng)華，冠會(huì)肉計(jì)響機(jī)況構(gòu)改和師會(huì)匆計(jì)展人煙員僵有緣瑞權(quán)閥拒覺絕烈辦窗理C、旁會(huì)盼計(jì)化機(jī)渴構(gòu)妨、葛會(huì)浩計(jì)僅人垂員起發(fā)摧現(xiàn)甜賬私實(shí)臨不正符罵合終的愁，揀如添果窗有偏權(quán)吉自撞行僵糾薯正賠，呀應(yīng)襯當(dāng)全及斑時(shí)適處核理D、徑內(nèi)夢(mèng)部請(qǐng)會(huì)馳計(jì)烤監(jiān)躍督墻的鉤對(duì)今象疼是緒本些單銅位魔的盼經(jīng)廈濟(jì)莖活錦動(dòng)答探案灰：B鋤C天D解仿析父：訪內(nèi)反部墻會(huì)苗計(jì)施監(jiān)仍督睬的眾主鮮體趙是鑰本濃單撤位純的悲會(huì)舉計(jì)炸機(jī)真構(gòu)械和淋會(huì)膏計(jì)棉人崇員備，熱不腿包純括晨單否位聚負(fù)四責(zé)藥人融，獄故A不脊選治。例喝題3、牌根喇據(jù)《中抱華氧人永民管共雅和動(dòng)國(guó)個(gè)會(huì)氣計(jì)君法》的使規(guī)傾定負(fù)，帶會(huì)為計(jì)腐機(jī)拉構(gòu)乒、稅會(huì)倒計(jì)拼人飾員碗審落核皇原僑始族憑宋證享的驕具耕體霧程勝序若、茅要咐求負(fù)，略應(yīng)幼當(dāng)蛛由統(tǒng)國(guó)銜家艱統(tǒng)幻玉一袖的球會(huì)帝計(jì)抬制金度合規(guī)碼定躲進(jìn)斬行辦，封對(duì)趟不備真什實(shí)圣、寺不趕合占法娘的協(xié)原貧始鬼憑奶證裕有絲式權(quán)械不繩予筆受仁理廣，心并得向(忌)報(bào)宇告福。A、仇會(huì)仔計(jì)墨機(jī)察構(gòu)航負(fù)肅責(zé)舅人B、戀總夕會(huì)成計(jì)號(hào)師C、宇上膛級(jí)乏單社位攻負(fù)營(yíng)責(zé)站人D、捎單燭位營(yíng)負(fù)喊責(zé)狡人答哈案玩：D例溉題4、晨根嘴據(jù)《會(huì)訴計(jì)詢法》的定規(guī)鞭定座，爺下類列丟關(guān)仿于替單臥位夠內(nèi)墓部蹤蝶會(huì)籍計(jì)恥監(jiān)昌督栽的著說(shuō)就法蛾，似正酷確制的巾是(乏)。A、竊單傅位辣負(fù)關(guān)責(zé)策人總負(fù)無(wú)責(zé)魚單泛位捕內(nèi)基部墻會(huì)環(huán)計(jì)凈監(jiān)毛督除制鑼度歡的蒜組窄織墳實(shí)藏施除，易對(duì)帆本川單萄位色內(nèi)曠部擱會(huì)暴計(jì)躲監(jiān)悶督迅制娃度臥的覆建潮立杏及萄有悄效欣實(shí)綢施話承哥擔(dān)某最菠終身責(zé)饅任B、蕉會(huì)飄計(jì)松機(jī)有構(gòu)智和柜會(huì)秋計(jì)河人峰員準(zhǔn)發(fā)伙現(xiàn)精會(huì)濕計(jì)局賬售簿隙記徐錄吸與雕實(shí)祖物綱、尋款犧項(xiàng)劈燕及苦有燃關(guān)錯(cuò)資蓋料廣不個(gè)相杯符慨的制，戒按爬照按國(guó)家家蜜統(tǒng)喚一鴨的饅會(huì)茫計(jì)進(jìn)制斃度仙的碗規(guī)醉定疫有填權(quán)趕自犧行匹處濁理斑的帶，彈應(yīng)廁當(dāng)圖及喘時(shí)痛處胡理寇；享無(wú)柴權(quán)阿處拘理捏的愛，弊應(yīng)飲當(dāng)宅立掩即語(yǔ)向彼單秩位塘負(fù)霞責(zé)已人錫報(bào)威告友，嶺請(qǐng)簡(jiǎn)求括查放明努原綱因晌，屠作倍出寧處訴理C、央內(nèi)禮部更會(huì)猛計(jì)侄監(jiān)南督肌的掙主俱體暖是館各密單攻位推的扣會(huì)新計(jì)賭機(jī)懼構(gòu)裕、義會(huì)沸計(jì)旅人遭員淡；慮內(nèi)饑部終會(huì)產(chǎn)計(jì)千監(jiān)礦督填的鼓對(duì)害象頂是粉本丙單艙位暫的茅會(huì)魔計(jì)芹行衰為D、贊記麗賬階人隔員濾與蠶經(jīng)角濟(jì)校業(yè)里務(wù)何事陣項(xiàng)井和歸會(huì)棒計(jì)主事朋項(xiàng)磁的軍審米批灘人涂員輸、寺經(jīng)塑辦遵人容員燭、拘財(cái)廊物糞保合管而人昂?jiǎn)T咐的碗職險(xiǎn)責(zé)耽權(quán)懇限處應(yīng)商當(dāng)囑明水確縫，透并壟相快互閑分挖離陶、裁相泛互菊制霉約寇，沾這讓是幼機(jī)尿構(gòu)蜂控來(lái)制模和增職緩務(wù)澤控仔制未的案基袋本摘要說(shuō)求答釋案活：A廢B盞D例畏題5、懷根瓣據(jù)《會(huì)繞計(jì)膜法》的迎規(guī)舟定闖，妨下如列隔各領(lǐng)項(xiàng)擋中鏟，灰屬釣于粉會(huì)貢計(jì)粥人結(jié)員晌監(jiān)悔督鄉(xiāng)豐職惕權(quán)龜?shù)拿┯?斥)。A、感對(duì)撇違賢反《會(huì)興計(jì)盾法》和軍國(guó)網(wǎng)家秩統(tǒng)蜻一勝的狹會(huì)穩(wěn)計(jì)吉制帽度糕規(guī)晝定紋的深會(huì)口計(jì)名事?lián)u項(xiàng)槳，右有清權(quán)疊拒花絕懼辦會(huì)理太或賓者穿按揪照償職箏權(quán)逝予娘以顏糾身正B、文發(fā)堆現(xiàn)處會(huì)刺計(jì)膝賬癥簿伶記久錄段與博實(shí)超物踢、啊款球項(xiàng)旺及己有不關(guān)周資騎料蜘不斑相削符亦的頃，迎按倚照困國(guó)艦家險(xiǎn)統(tǒng)減一興的瞞會(huì)炮計(jì)區(qū)制脅度際的怎規(guī)裳定霸有立權(quán)播自補(bǔ)行痕處渾理策的斥，明應(yīng)扶當(dāng)咳及時(shí)時(shí)拆處蘋理響：肆無(wú)飼權(quán)真處膽理惕的扔，到應(yīng)狗當(dāng)高立柏即繩向桐單等位駕負(fù)恐責(zé)窮人文報(bào)姜告寧，昏請(qǐng)賓求贊查盼明鹿原資因洞，并作住出長(zhǎng)處劣理C、蕉辦勞理美企擇業(yè)希合狀并各、斃分謝立翠、蟲清威算輸事鉆宜畜中職的染審諸計(jì)卻業(yè)嶄務(wù)棕，栗出始具置有懼關(guān)曾報(bào)鉆告D、幅監(jiān)描督介單糧位拳從水事蔥會(huì)掠計(jì)蠢工洪作理的餃人護(hù)員叨是嫩否日具子備登會(huì)魔計(jì)桂從棉業(yè)利資洪格答傍案貢：A芬B例樂題6、猜會(huì)等計(jì)麥機(jī)唉構(gòu)蔽和洽會(huì)臂計(jì)禮人撤員饑在功監(jiān)襲督員過(guò)網(wǎng)程考中塑發(fā)綁現(xiàn)娘會(huì)雖計(jì)旬賬之簿污記拉錄史與光實(shí)古物喘、闖款專項(xiàng)裝及匠有逗關(guān)夸資蕉料推不醉相遲符體合量的臣，嬌應(yīng)惡當(dāng)泥立瓣即劇向偵單埋位厲負(fù)串責(zé)杜人棗報(bào)之告凝，愿不除得襖自怎行場(chǎng)處厚理粥。館（）答過(guò)案填：價(jià)錯(cuò)某誤藏。解麥析涂：州會(huì)攔計(jì)南機(jī)依構(gòu)言、彼會(huì)技計(jì)洗人馳員能發(fā)紹現(xiàn)污會(huì)悶計(jì)想賬保簿豬記再錄鑒與天實(shí)百物興、幕款微項(xiàng)墊及候有囑關(guān)券資黎料淺不茄相盈符士合夠的湖，圣按騰照狹國(guó)強(qiáng)家摸統(tǒng)畏一蕉的聚會(huì)朝計(jì)附制胃度樂的丘規(guī)挎定德有版權(quán)豎自送行緞處東理皆的攔，春應(yīng)久當(dāng)?shù)溂皵n時(shí)衡處吹理臣，睡無(wú)扣權(quán)駝自棟行巷處情理圓的護(hù)，悶應(yīng)馬當(dāng)祝立問(wèn)即條向甲單根位潛負(fù)類責(zé)鑒人稼報(bào)耀告止，禁請(qǐng)切求肉查浮明牧原裂因柱，信作他出津處保理輛。例鑼題7、讀各席單控位乳制摧訂蛙的此內(nèi)蕉部初會(huì)測(cè)計(jì)紀(jì)監(jiān)農(nóng)督替制潤(rùn)度未是遍國(guó)蘿家揮統(tǒng)寨一憑的模會(huì)等計(jì)膽制尊度防的拘組崖成摟部慌分崗（）答非案閣：夏錯(cuò)優(yōu)誤尿。例決題8、.會(huì)袖計(jì)灰人翻員棟對(duì)蟻違面反傻國(guó)翠家腐統(tǒng)掘一勒會(huì)呈計(jì)澤制納度深的昆會(huì)昏計(jì)恢事中項(xiàng)毯有騎權(quán)洪拒蓋絕倆辦尿理溜或綢者科是年按繳照詞職緊權(quán)送予棄以米糾衫正違（）答早案氏：元正唯確敵。例思題9、曉因嶄單暮位架負(fù)裕責(zé)閥人夾對(duì)穗本且單駁位毒會(huì)勺計(jì)洲工扛作觸和驗(yàn)會(huì)淋計(jì)識(shí)資刊料見的枝真駱實(shí)形性婆、始完晝整趨性棕承茂擔(dān)滅第增一拼責(zé)近任萌，胖所屋以猜會(huì)楚計(jì)燈人煩員脊對(duì)餡本研單創(chuàng)位菊的墨會(huì)砍計(jì)堆信滿息列失材真葬沒纖有玩責(zé)講任長(zhǎng)（）答吊案扭：疤錯(cuò)召誤爛。二胡、氣會(huì)境計(jì)測(cè)工撿作某的業(yè)政排府劫監(jiān)番督（助一績(jī)）河會(huì)望計(jì)悄工百作查的政磁府監(jiān)歸督扶的完概勸念會(huì)菌計(jì)先工翁作旗的政饒府監(jiān)莫督計(jì)，聽主彼要徒是奶指帝財(cái)換政委部飼門我代鄭表致國(guó)夠家緊對(duì)超各償單誼位望和肌單尚位宿中誦相齒關(guān)乒人乒員撫的得會(huì)敏計(jì)究行副為拌所務(wù)實(shí)鬧施瞧的座外灘部吧監(jiān)環(huán)督既檢早查含。即份財(cái)協(xié)政口部歷門謝代兼表奮國(guó)泳家跪?qū)嵥┦┥１O(jiān)駝督皮檢待查醉。劍對(duì)蛋違鈴法貫行依為訓(xùn)實(shí)匹施處行喬政蛛處臭罰熔。鞭屬狡外子部箱監(jiān)嚴(yán)督圓，具攏有匆強(qiáng)遙制萄性駛和訊無(wú)西償禾性稍的催特蝦點(diǎn)邁。(二)會(huì)部計(jì)怎工竊作還政是府拘監(jiān)疼督市的鑄主丑體－暴－蚊－幼－祝財(cái)辟政褲部過(guò)門1、毀縣天級(jí)分以限上劑人即民緞?wù)澑畤嵷?cái)議政光部踐門雨為屯各群?jiǎn)瓮胛唤罆?huì)誓計(jì)焰工格作身的昏監(jiān)好督草檢癥查趟部毛門漠，雞對(duì)縱各棚單虹位凡會(huì)抖計(jì)湊工虜作藝行繳使伙監(jiān)礎(chǔ)督僑權(quán)榆，元對(duì)靜違湖法研會(huì)瞞計(jì)康行剛為姐實(shí)智施粥行慮政嗚處羞罰儉。2、傅審仁計(jì)摧、逼稅堆務(wù)棄、雪人革民劍銀延行樓、乓證即券堂監(jiān)裕管叛、假保茂險(xiǎn)汁監(jiān)壤管巷等桃部每門侍依報(bào)照按有遞關(guān)麥法貪律競(jìng)、完行側(cè)政捕法舟規(guī)凝規(guī)丑定拴的崗職耕責(zé)緣瑞和曾權(quán)洪限訓(xùn)，層也樂可從以劈燕對(duì)麻有舉關(guān)你單純位折的箱會(huì)屯計(jì)毅資楊料棋實(shí)穿施艷監(jiān)還督臟檢便查扒。例脊題1、阿政泰府胖財(cái)胞政聞部笨門高只閥可注以滾對(duì)中國(guó)助有嚼企火、久事排單什位較的親會(huì)靈計(jì)較行宰為共進(jìn)銷行模監(jiān)霸督牙。肌（爸）答切案幼：欠錯(cuò)決誤巷。解豪析困：斗縣株級(jí)姨以圖上淋人極民蝕政碧府狹財(cái)窩政型部奧門夠?yàn)榉懈餮鎲谓阄痪脮?huì)悶計(jì)傾工魯作選的保監(jiān)盟督咳檢攜查境部騰門嘗，液對(duì)轎各宏單丹位趁會(huì)態(tài)計(jì)豎工頭作嘉行期使沉監(jiān)稠督濟(jì)權(quán)腸，例駁題2、統(tǒng)財(cái)汪政蹲部障門聾是粘國(guó)底家敢會(huì)其計(jì)遼監(jiān)變督噴的友唯構(gòu)一陷的膛主恒體守。遇（矛）答否案染：魂錯(cuò)解跨析乎：蛛財(cái)慶政睬部眉門剪是孕最劍主動(dòng)要菠的蹈國(guó)賣家分會(huì)河計(jì)徹監(jiān)扣督這主茂體胖，兇但騎其蝕他悠有值關(guān)脹部御門準(zhǔn)也某可還在滲法很定靠職趴責(zé)暗范倒圍背內(nèi)陵實(shí)招施妻一甘定肌的桌會(huì)屑計(jì)冠監(jiān)誦督狡。例芹題3、《會(huì)怖計(jì)茅法》的康規(guī)拳定犧，還除爽財(cái)稀政陸部思門艦外芹，減依雖照兄有釋關(guān)喬法桿律版、僚行府政思法鐮規(guī)梢規(guī)欄定生的伙職葉責(zé)召，她對(duì)四有漏關(guān)爸單割位四的獲會(huì)揭計(jì)待資將料撇實(shí)飛施慮監(jiān)挖督遮檢躍查愈的準(zhǔn)部虧門憂有(淹)。A、泛審滿計(jì)磁部款門B、債保倉(cāng)險(xiǎn)控監(jiān)態(tài)管辛部翠門C、猶證儀券外監(jiān)和管呼部猾門D、糠中追國(guó)探銀厚行答桿案觀：A籮B雨C（肝三踩）槐財(cái)遷政隊(duì)部片實(shí)作施邪監(jiān)撫督揉的欺對(duì)度象臟與仍范潮圍1、代財(cái)亂政悠部蠶門確實(shí)跟施鴨會(huì)筐計(jì)著監(jiān)挺督內(nèi)檢草查桃的啦對(duì)忠象脹是溜會(huì)轉(zhuǎn)計(jì)暗行盛為補(bǔ)，詳而彈不妖是譽(yù)單玻位凝的頂經(jīng)永濟(jì)辰活名動(dòng)塔。財(cái)趴政蜜部羅門拖實(shí)傍施春會(huì)峽計(jì)理監(jiān)歲督季的駱對(duì)泄象蕉是鈴各斬單廚位昂的程會(huì)惜計(jì)痛行貨為追，螞并蘆對(duì)致發(fā)談現(xiàn)恩的晝有念違網(wǎng)法溪會(huì)招計(jì)詢行罷為推的完單末位齒和桑個(gè)辨人劉實(shí)陷施悼行靜政早處包罰押。2、幕監(jiān)揀督漢檢堂查裹的穿范扭圍新（風(fēng)內(nèi)蒼容喊）第蠢三亞十衣二肢條舍財(cái)扶政繞部漆門獄對(duì)絡(luò)各則單溜位傍的卸下膜列置情鄭況豬實(shí)伶施枝監(jiān)罩督桐：（慕一辨）路是羅否北依括法宜設(shè)鈔置浪會(huì)孤計(jì)飼帳掘簿坡；（循二敞）鮮會(huì)歲計(jì)影憑倒證偶、巷會(huì)聯(lián)計(jì)鋤帳燦簿壩、視財(cái)不務(wù)覆會(huì)木計(jì)授報(bào)叨告齊和行其輸他素會(huì)厚計(jì)當(dāng)資謹(jǐn)料居是蠶否棋真他實(shí)托、適完仙整牧；（蹤蝶三背）猛會(huì)答計(jì)寨核清算小是希否永符辛合辛本孫法在和咳國(guó)酒家雷統(tǒng)里一鑒的規(guī)會(huì)統(tǒng)計(jì)賄制哪度只的店規(guī)怖定捏；（述四爐）侍從熱事榆會(huì)橋計(jì)任工裕作革的眼人蛛員幅是序否金具膏備融從喝業(yè)勵(lì)資兄格非。（墓四枕）對(duì)橋會(huì)服計(jì)克師策事堅(jiān)務(wù)敢所懼出復(fù)具眠的良審勞計(jì)匹報(bào)指告概的擱程曲序憑和寶內(nèi)譯容戀的榜檢臭查乎。第蟲三詳十市一記條【審副計(jì)奏報(bào)扯告】有沙關(guān)飛法布律廟、備行蔥政腹法夫規(guī)繡規(guī)舟定農(nóng)，賭須別經(jīng)克注鍬冊(cè)惠會(huì)趴計(jì)黎師裝進(jìn)凱行宣審滾計(jì)黃的慘單掃位奴，識(shí)應(yīng)朽當(dāng)民向合受施委僻托結(jié)的陣會(huì)恭計(jì)斯師棵事祝務(wù)老所榨如突實(shí)設(shè)提耗供艷會(huì)伍計(jì)闖憑鴨證插、搭會(huì)呀計(jì)攝帳磁簿阻、進(jìn)財(cái)棍務(wù)乳會(huì)撥計(jì)者報(bào)刪告辛和賤其款他璃會(huì)狠計(jì)畜資芳料噸以戶及遞有則關(guān)才情貌況割?？p任懲何非單臥位芝或斃者寨個(gè)貿(mào)人美不詠得賴以責(zé)任暈何宵方旺式波要陽(yáng)求薦或牽者飯示割意經(jīng)注欺冊(cè)冶會(huì)方計(jì)酸師膜及精其襖所執(zhí)在借的里會(huì)嗽計(jì)叮師店事腫務(wù)型所介出羽具盒不英實(shí)超或黎者淚不分當(dāng)陰的反審蠶計(jì)腹報(bào)閱告標(biāo)。輔財(cái)恒政浪部露門貴有今權(quán)世對(duì)沒會(huì)形計(jì)襪師萬(wàn)事摩務(wù)炎所清出躬具備審帝計(jì)谷報(bào)顏告嘴的先程聽序蓋和譜內(nèi)布容顯進(jìn)佳行醫(yī)監(jiān)擺督跪。例釘題1、鎖財(cái)蠅政翻部劑門獨(dú)是芹國(guó)濃家佳監(jiān)飯督大的才最群主且要拼的眼主敏體裂，場(chǎng)其罰監(jiān)具督票內(nèi)糧容琴為坑（前）A、敘各橋單耳位視會(huì)輛計(jì)信賬筋簿森設(shè)撇置龍情吵況B、匪各辮單夫位詢會(huì)刑計(jì)扎資恐料傅的勞質(zhì)豆量C、岔各至單續(xù)位飄的鄭會(huì)賞計(jì)貫核崖算甲是閣否冷符鬧合犯要漢求D、旋各劃單辱位計(jì)的原會(huì)竊計(jì)懷人臟員沫是絮否泳具疫有個(gè)會(huì)瘋計(jì)鵝從特業(yè)辮資慰格答典案劉：A本B皇C究D解候析月：申這而是真法釀定是的蜓政鄉(xiāng)豐府獨(dú)會(huì)合計(jì)癢監(jiān)仙督敬的乞全芝部繡內(nèi)廟容宴。例普題2、橡在榴下售列距事莖項(xiàng)志中至不右屬到于泉國(guó)鋼家猶會(huì)蔥計(jì)果監(jiān)火督然范程圍愛的卵是子（壞）A、混賬王簿尊設(shè)記置膊情敬況B、淹會(huì)驢計(jì)絨資牽料木的豎真伏實(shí)烤性撕和蒜完傷整道性C、裝單兼位雪負(fù)值責(zé)定人他的宴任攜用D、泥會(huì)尋計(jì)寺從纏業(yè)鍵資羊格場(chǎng)證續(xù)書愧的扭持常有陡情師況答綢案樹：C題襯目指解想析?。汉?cái)牲政龍部民門豈實(shí)印施鴉國(guó)出家張會(huì)稻計(jì)猜監(jiān)積督唯的宴對(duì)慎象濱是錯(cuò)是估否律依意法澤設(shè)岸置璃會(huì)腐計(jì)公賬銜簿憤、敬會(huì)桂計(jì)翠資多料顏的平真隆實(shí)設(shè)性計(jì)和映完銳整挑性學(xué)、燈會(huì)袍計(jì)許人誦員吸是怪否室具眾有基從拿業(yè)壺資傷格漏、毅會(huì)顧計(jì)辟核荷算邁是未否姑合兵法控。例炕題3、[判政斷]：撞政展府浙財(cái)筆政態(tài)部筐門過(guò)可讓以繪對(duì)桐各是單脊位動(dòng)的司會(huì)及計(jì)木行呢為表進(jìn)片行段監(jiān)笑督窯。抽（暫）該慎命蠢題導(dǎo)正旺確墓，優(yōu)所盈有延單拼位螺的附會(huì)搜計(jì)凈工卸作昨都布應(yīng)釣接溜受沫財(cái)隨政泛部落門痕的扇監(jiān)磚督咸，惡不括應(yīng)寬有餃例逐外救。例峰題4、潮根穿據(jù)老我醉國(guó)《會(huì)幣計(jì)萍法》的緒規(guī)塊定妹，打會(huì)泰計(jì)損工擴(kuò)作繭政模府陵監(jiān)葛督乳的輸主較體爭(zhēng)是碼指輔（贊）吉。A、謀財(cái)喪政尸、第審曠計(jì)撓、石稅消務(wù)屬機(jī)秘關(guān)B、更注信冊(cè)蘋會(huì)倘計(jì)督師留及反其米會(huì)穗計(jì)泳師冊(cè)事差務(wù)猶所C、冠本踩單靈位秩的遍會(huì)漸計(jì)煙機(jī)牧構(gòu)觀和繩會(huì)船計(jì)著人幻玉員D、陶本災(zāi)單乏位揀的不內(nèi)搬部繞審并計(jì)拜機(jī)悲構(gòu)幕及賽其嘗人效員答逼案走：A解擺析森：孤根爺據(jù)《會(huì)粒計(jì)故法》的傷規(guī)親定井，煌會(huì)披計(jì)倘工產(chǎn)作燒的縣社延會(huì)圖監(jiān)酬督賣，宿主體要硬是灑指東財(cái)姿政坐部批門澤代臂表金國(guó)棗家施對(duì)菊各妖單定位尿和決單斗位償中嫂相隱關(guān)賤人淹員只的剝會(huì)甚計(jì)被行乎為擾實(shí)噴施遼的壺監(jiān)駱督得檢顯查乒。褲除飽財(cái)泄政貢部揀門梁以爛外離，絨審黑計(jì)鍛、盟稅束務(wù)嫩、雕人紡民吸銀香行蹲、煮證今券革監(jiān)爐管石、曉?？垭U(xiǎn)戲監(jiān)導(dǎo)管腸等綿部鎮(zhèn)門慰依道照傭有枯關(guān)逼法烘律劍、洞行丸政暴法穴規(guī)美行賴使聞監(jiān)悲督勤職含能牌。例功題5．[判扮斷]國(guó)蕩家在會(huì)墳計(jì)拔監(jiān)鑄督哀是祖一勝種診外迎部給監(jiān)衛(wèi)督青，房誠(chéng)即餡由茅財(cái)愉政周部枯門返代非表腹國(guó)座家慶對(duì)貢各胖單論位薪的和經(jīng)伯濟(jì)險(xiǎn)活偉動(dòng)配實(shí)壟施咱監(jiān)冤督灑檢園查流。萄（專）答品案綿：愿錯(cuò)解志析檢：炕國(guó)繞家菊會(huì)扎計(jì)洽監(jiān)殖督陡的攏對(duì)礙象旅是神各蛙單糊位敏的坦會(huì)騎計(jì)探行讓為向，胡而茂非播其弄經(jīng)弓濟(jì)鼠活青動(dòng)柄。例壯題6、電根庸據(jù)《中匙華門人首民去共設(shè)和臉國(guó)應(yīng)會(huì)滲計(jì)竊法》規(guī)阻定惰下壓列幣各品項(xiàng)路中艦屬熱于扶財(cái)羨政聾部外門取實(shí)直施尋會(huì)夠計(jì)量監(jiān)翠督席檢點(diǎn)查蓄的奇內(nèi)那容帥（句）A、糖是醉否巖依蜓法止設(shè)墾置臂會(huì)蝦計(jì)籌賬拜簿B、曲是戰(zhàn)否蹲按驗(yàn)時(shí)冶進(jìn)輕行緞納謀稅命申腎報(bào)C、牧是蓮否獄按江時(shí)曉足慮額淺繳橫納別稅品款D、首是煉否眉按撇照殺實(shí)享際沈發(fā)矮生饑的旅經(jīng)幼濟(jì)家業(yè)西務(wù)趟進(jìn)迅行薪會(huì)么計(jì)邪核救算答做案傾：A補(bǔ)D例桐題7、2忌0摟0屈4年3月玻，援國(guó)耕務(wù)生院活財(cái)甲政績(jī)部宿門騎的下派員出償機(jī)營(yíng)構(gòu)總在驢對(duì)判某敘市介的員一搏次帶會(huì)獸計(jì)多檢筍查織中匪，勺發(fā)榴現(xiàn)A公貼司并有窄重紙大承經(jīng)找濟(jì)氣違霉法套嫌尚疑鏟，喪隨憶即猶要昆求冤與A公識(shí)司鑰有辯經(jīng)住濟(jì)解業(yè)貧務(wù)敵關(guān)卷系材的B銀翼行倡提問(wèn)供慈有貧關(guān)A公帝司守的嘆業(yè)粗務(wù)機(jī)往鮮來(lái)似情鞏況,幸B銀霜行寬沒筒有洗受允理予。喘分幅析B銀巷行陽(yáng)不躲予揀受聽理銳是販否禿違列法穩(wěn)。答淹案編：B銀稼行仙不蔬予掌受劇理酸是鈴違恒法著的流。解界析惹：皺根抗據(jù)《會(huì)揪計(jì)蘿法》規(guī)那定古，孫國(guó)當(dāng)務(wù)器院抽財(cái)射政期部邊門涼及扭其國(guó)派晌出掛機(jī)魄構(gòu)宗在狹對(duì)罷單靈位隔會(huì)全計(jì)甘憑牌證料、懸會(huì)攜計(jì)與賬踐簿剪、瘋財(cái)層務(wù)患會(huì)天計(jì)構(gòu)報(bào)吸告識(shí)和墓其付他且會(huì)催計(jì)缸資瓣料恥是含否鉛真第實(shí)劉、葛完魚整假實(shí)讀施影監(jiān)忽督乒過(guò)霞程芝中吼，既發(fā)型現(xiàn)扣重表大禽違岡法較嫌奔疑怨時(shí)杯，徹可宋以槳向架與居被首監(jiān)泥督鳴單朵位看有費(fèi)經(jīng)升濟(jì)辮業(yè)驗(yàn)務(wù)花往泥來(lái)開的填單礦位拍和賴被些監(jiān)天督今單紡位澇開蹤蝶設(shè)都賬讀戶稿的避金蜘融外機(jī)貪構(gòu)截查缸詢謊有合關(guān)園情組況糕，噴有箏關(guān)座單襲位獄和某金趙融們機(jī)學(xué)構(gòu)尸應(yīng)粗予土以訪支臨持摘。肝因翅此呀，揭銀捕行滑不械予扶受逃理航是寨不賊符款合章法浴律摸規(guī)犧定撇的畫。三占、亭會(huì)蹲計(jì)言工顆作湊的慕社日會(huì)占監(jiān)較督（警一有）踏會(huì)牢計(jì)欄工睡作梁的啦社披會(huì)涉監(jiān)器督蝴的授概始念會(huì)菜計(jì)習(xí)工漁作政的番社紐奉會(huì)名監(jiān)途督淡，壁主糊要婦是暢指底由牽注始冊(cè)設(shè)會(huì)擴(kuò)計(jì)尊師梯及紹其鞏所置在那的乳會(huì)撞計(jì)卻師版事屠務(wù)釋所乞依轟法拜對(duì)淋受四托價(jià)單賣位歲的沸經(jīng)緩濟(jì)位活煤動(dòng)刷進(jìn)斃行嶄審合計(jì)炕、野鑒答證裂的譜一怒種吼監(jiān)搭督晨制鹽度劃。此晴外悶，即單橡位劉和墳個(gè)器人敘檢戲舉讀違飽反《會(huì)覽計(jì)拋法》和捐國(guó)某家如統(tǒng)疾一末的境會(huì)襲計(jì)慮制雀度肉規(guī)孕定惡的匙行額為太，隆也質(zhì)屬漸于振會(huì)闊計(jì)宏工恒作音社牌會(huì)塘監(jiān)中督凳的欺范貝疇弄。社冶會(huì)斷監(jiān)簽督腎是脹以摩其詢特元有可的常中少介雁性吩和慣公型正蔑性勿而巖得宇到僑法曬律堡的座認(rèn)累可販，壩具漂有綱很馬強(qiáng)飲的燃權(quán)忘威啦性呢、淋公搬正炕性哲。（撫二賺）冠注息冊(cè)冶會(huì)惕計(jì)花師根審幻玉計(jì)攜與近內(nèi)夕部刊審瞎計(jì)躁的伍關(guān)尊系1闊、憂二鼠者功的薦聯(lián)竟系均睡屬斧于盼是葡現(xiàn)圓代凡審銜計(jì)乳體致系構(gòu)的掙組怖成拾部雜分倚；素都春關(guān)笛注葬內(nèi)塔部莫控啊制限的壺健哭全吐性財(cái)和糧有女效浴性牢；導(dǎo)注件冊(cè)聰會(huì)震計(jì)延師掌審撞計(jì)劫可這以行利堆用攝內(nèi)券部壓審鑰計(jì)驕的賞工齒作外成危果磁。項(xiàng)目注冊(cè)會(huì)計(jì)師審計(jì)內(nèi)部審計(jì)審計(jì)目標(biāo)對(duì)被審計(jì)單位財(cái)務(wù)報(bào)表的合法性和公允性進(jìn)行審計(jì)對(duì)內(nèi)部控制的有效性、財(cái)務(wù)信息的真實(shí)性和完整性以及經(jīng)營(yíng)活動(dòng)的效率和效果開展的評(píng)價(jià)活動(dòng)獨(dú)立性為需要可靠信息的第三方提供服務(wù)，不受被審計(jì)單位管理層的領(lǐng)導(dǎo)和制約，獨(dú)立性較強(qiáng)為組織內(nèi)部服務(wù)，接受總經(jīng)理或董事會(huì)的領(lǐng)導(dǎo)，獨(dú)立性較弱接受審計(jì)的自愿程度以獨(dú)立的第三方對(duì)被審計(jì)單位進(jìn)行的審計(jì)，委托人可自由選擇會(huì)計(jì)師事務(wù)所代表總經(jīng)理或董事會(huì)實(shí)施的組織內(nèi)部監(jiān)督，是內(nèi)部控制制度的重要組成部分，單位內(nèi)部的組織必須接受內(nèi)部審計(jì)人員的監(jiān)督審計(jì)標(biāo)準(zhǔn)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則內(nèi)部審計(jì)準(zhǔn)則審計(jì)時(shí)間通常是定期審計(jì)，每年對(duì)被審計(jì)單位的財(cái)務(wù)報(bào)表審計(jì)一次通常對(duì)單位內(nèi)部組織采用定期和不定期的審計(jì)，時(shí)間安排比較靈活2、跟注局冊(cè)辛?xí)谟?jì)柿師能審煙計(jì)焦和總內(nèi)濁部每審輸計(jì)犁的猜區(qū)衡別（繼三杠）定會(huì)惱計(jì)乏師衰事標(biāo)務(wù)額所聾業(yè)絲式務(wù)藍(lán)范胖圍（1）兔依榮法侍承卸辦么下都列剃審養(yǎng)計(jì)蜓業(yè)經(jīng)務(wù)井：①審冷查跳企融業(yè)褲會(huì)趴計(jì)擁報(bào)題表搜，職出套具氏審財(cái)計(jì)壘報(bào)仙告遷；②驗(yàn)志證完企伍業(yè)補(bǔ)資織本勵(lì)，鉆出毅具訓(xùn)驗(yàn)鴿資兵報(bào)躍告域；③辦雀理爆企態(tài)業(yè)鉗合緊并濱、地分某立受、羨清具算袍事漂宜湊中布的艙審佳計(jì)故業(yè)筋務(wù)由，神出梯具較有釘關(guān)閃的棗報(bào)吩告忙；④法例律丑、轉(zhuǎn)行時(shí)政擺法阿規(guī)爺規(guī)文定慘的早其購(gòu)他聞審綢計(jì)筒業(yè)梢務(wù)噴。注齒冊(cè)事會(huì)敗計(jì)腿師而承各辦弊的俱審止計(jì)敏業(yè)殘務(wù)間屬肢于違法壞定吼業(yè)促務(wù)拍，素非量注霉冊(cè)杰會(huì)猶計(jì)煤師贈(zèng)不編得蔥承窮辦徑。（2）薦承找辦鳴會(huì)浮計(jì)勝咨吉詢碗、泰會(huì)萬(wàn)計(jì)衡服環(huán)務(wù)恐業(yè)幣務(wù)A、丹設(shè)敏計(jì)周會(huì)消計(jì)籮制瘡度后，撞擔(dān)必任鴨會(huì)柿計(jì)衰顧痛問(wèn)待，木提盒供估會(huì)與計(jì)去、增管法理咬咨童詢嬌；B、襪代杠理負(fù)納撤稅拾申收?qǐng)?bào)餅，豆提周供瞞稅恐務(wù)嚷咨架詢疼；級(jí)代菠理統(tǒng)、騎申射請(qǐng)趙工湯商各登盲記嫁，均擬莫訂蘿合刷同滔、俊章輛程娃和納其英他立業(yè)丹務(wù)僵文反件粥；C、玩辦避理猜投唱資軟評(píng)渴價(jià)刪、酷資峰產(chǎn)曾評(píng)琴估技和殘項(xiàng)驚目嗽可榆行描性版研僅究墨中層的鋤有雨關(guān)絲式業(yè)岡務(wù)爹；D、迎培珍訓(xùn)扁會(huì)翼計(jì)麥、驚審赤計(jì)妹和咐財(cái)釘務(wù)拜人浙員重。例鏈題1、牲甲松公丈司春近墻幾獨(dú)年側(cè)經(jīng)戰(zhàn)濟(jì)較效銷益窩一輛直任不促好敬。2立0經(jīng)0弟3年1混2月竭，搞公弱司孩董時(shí)事筒長(zhǎng)撥王休某沫指村示痕會(huì)球計(jì)盈部明門輕虛傘擬趨了斧若臟干獲筆歲銷別售激收葡入廊，帥使姿公廊司添報(bào)若表蝕由鋸虧態(tài)變展盈到，田經(jīng)李乙匙會(huì)由計(jì)舟師弱事旗務(wù)裙所富審拌計(jì)泡后顧報(bào)粱出這。2廉0游0成4年5月交，緊當(dāng)齊地采財(cái)斃政然部職門脊在《會(huì)翠計(jì)號(hào)法》執(zhí)銅法競(jìng)檢笨查柿中辰發(fā)殿現(xiàn)蹤蝶了熱這紛一醉會(huì)秋計(jì)知做妥假雜行稻為瞇，救并蔥依吊據(jù)《會(huì)夏計(jì)廣法》規(guī)館定襯，酸擬市對(duì)瞇甲短公蒼司墳進(jìn)趟行私處俱罰答，旬公將司滋董翠事率長(zhǎng)羨王略認(rèn)羊?yàn)樯?，曾公賢司擺的池財(cái)跳務(wù)煤會(huì)愧計(jì)誓報(bào)色告野是卵由攏乙掙會(huì)席計(jì)昆師聰事啟務(wù)宇所善出罰具例了正無(wú)泛保繞留備意秧見從的含審稠計(jì)謝報(bào)謹(jǐn)告妄，道應(yīng)壇由漠乙巧對(duì)正公摘司就的璃財(cái)服務(wù)忍會(huì)援計(jì)屋報(bào)轉(zhuǎn)告信的腳真蛾實(shí)哪性攀，挖完旁整遣性救負(fù)違責(zé)越，扒甲訴公晴司近不塌需埋承匹擔(dān)蘋責(zé)蛛任叢。峽要麗求盜分宋析稠董所事鳴長(zhǎng)遭王外某扒的良觀竟點(diǎn)走是腥否籌正舟確棵。答黃案廚：叛錯(cuò)看誤噸。解嘉析煩：弓董緞事鋸長(zhǎng)原王辛某泰的綢觀罪點(diǎn)蚊不古正野確懷。絡(luò)法頌律傲、疏行羊政逃法栽規(guī)占規(guī)石定紀(jì)須恩經(jīng)雷注慕冊(cè)窮會(huì)感計(jì)填師沾進(jìn)晴行詢審槐計(jì)妹的厭單哈位呢，針應(yīng)腿向沸受把托績(jī)的鉛會(huì)旅計(jì)吊師跌事添務(wù)提所辣如侄實(shí)昌提瘋供其會(huì)扮計(jì)游資恐料毯，串并已保能證辮會(huì)票計(jì)靜資畏料銷的燭真窗實(shí)獻(xiàn)、細(xì)完吃整柏、頓合完法冊(cè)。歐甲現(xiàn)公面司繪提柏供可虛各假閣的膀財(cái)響務(wù)鳳會(huì)畝計(jì)他資烤料翅，姻應(yīng)展承邊擔(dān)殲相搶應(yīng)居的送會(huì)編計(jì)夸責(zé)滋任順，影乙罩會(huì)畫計(jì)雁師慕事嬸務(wù)蘇所李應(yīng)齡承閥擔(dān)發(fā)相吧應(yīng)裂的騾審待計(jì)輕責(zé)越任艱。項(xiàng)目（要素）主體內(nèi)容對(duì)象內(nèi)部會(huì)計(jì)監(jiān)督本單位會(huì)計(jì)機(jī)構(gòu)、

會(huì)計(jì)人員1、監(jiān)督會(huì)計(jì)資料是否真實(shí)、完整

2、監(jiān)督賬實(shí)、賬證、賬賬、帳表是否相符

3、監(jiān)督本單位各項(xiàng)收支是否遵守國(guó)家統(tǒng)一會(huì)計(jì)制度的規(guī)定本單位的經(jīng)濟(jì)活動(dòng)外

部

會(huì)

計(jì)

監(jiān)

督社會(huì)監(jiān)督會(huì)計(jì)師事務(wù)所受托單位的經(jīng)濟(jì)活動(dòng)國(guó)

家

監(jiān)

督審計(jì)機(jī)關(guān)、稅務(wù)機(jī)關(guān)、人民銀行、證券監(jiān)管機(jī)構(gòu)、保險(xiǎn)監(jiān)管機(jī)構(gòu)各單位的會(huì)計(jì)行為

財(cái)政部門1、監(jiān)督各單位是否依法設(shè)賬

2、監(jiān)督各單位會(huì)計(jì)資料是否真實(shí)合法

3、監(jiān)督各單位會(huì)計(jì)核算是否符合國(guó)家統(tǒng)一會(huì)計(jì)制度的規(guī)定

4、監(jiān)督各單位從事會(huì)計(jì)工作人員是否具備從業(yè)資格會(huì)逐計(jì)椅監(jiān)久督間比械較素表例極題1、動(dòng)根度據(jù)《中侄華裕人徐民錫共敲和緊國(guó)暑注笨?jī)?cè)巖會(huì)翠計(jì)幟師旦法》的餡規(guī)產(chǎn)定尼，允注幕冊(cè)厘會(huì)商計(jì)炊師休及號(hào)其尼所兆在錄的揪會(huì)億計(jì)遣師斬事含務(wù)沒所漁依嫌法穴承關(guān)辦臺(tái)的先審接計(jì)儉業(yè)染務(wù)史包翁括(紹)。A、閑審擇查里企泄業(yè)庫(kù)財(cái)猾務(wù)降會(huì)漢計(jì)圍報(bào)甜告污，衰出嗚具疫審?fù)坑?jì)桃報(bào)覺告B、術(shù)驗(yàn)禽證腔企敘業(yè)辛資泊本未，婆出母具醒驗(yàn)鋸資晶報(bào)獸告C、俘辦盒理窗企克業(yè)蘋合濁并觀、棗分疊立耳、帳清色算沿事紅宜被中扯的削審弱計(jì)專業(yè)買務(wù)盾，稈出殿具候有記關(guān)件報(bào)端告D、快法座律芒、洗行滲政暑法寇規(guī)村規(guī)朱定扣的渾其聞他奧審經(jīng)計(jì)拒業(yè)壁務(wù)答德案蓬：A紡B肺C廣D例哀題2、秧根切據(jù)《會(huì)滴計(jì)胡法》的讀規(guī)成定捐，遷會(huì)筐計(jì)喝監(jiān)頂督腸可犁分茅為罷（厲）筐。A、消單然位犬內(nèi)還部糾監(jiān)剝督B、更國(guó)捆家博監(jiān)笨督C、藥社檢會(huì)宿監(jiān)僚督D、戰(zhàn)行券政覺監(jiān)竿督答槐案答：A乏B轎C解址析有：墨根褲據(jù)《會(huì)沉計(jì)咽法》規(guī)醋定晴，喚會(huì)滾計(jì)辦監(jiān)雄督巴可巾分填為戚單握位云內(nèi)形部懷監(jiān)坑督射、環(huán)國(guó)松家堪監(jiān)慕督限社下會(huì)詠監(jiān)蒜督池。例蔬題3、倒會(huì)蹄計(jì)僚工維作忍的恒外螺部耳監(jiān)嚇督迫有叔（）造。A、逝社生會(huì)皆監(jiān)標(biāo)督B、盾政騰府通監(jiān)弟督C、鳴單野位敘內(nèi)弦部住會(huì)獄計(jì)臭監(jiān)貓督D、塞單汪位濁和叮個(gè)腦人行檢容舉估違液反《會(huì)節(jié)計(jì)村法》和努國(guó)薯家予統(tǒng)齡一遣的怒會(huì)鋤計(jì)叉制工度錢規(guī)艦定彼的司行監(jiān)為答佛案寸：A杠B倦D例殖題4、謙對(duì)頓會(huì)場(chǎng)計(jì)僚工慣作唇的戚社核會(huì)劃監(jiān)沃督街，若主覆要吃由甚下楊列戒主攜體茶承佩擔(dān)趨（創(chuàng)）址。A、乳注繞冊(cè)鋤會(huì)秧計(jì)漲師則及素其朝所柔在馳的歸會(huì)怖計(jì)沿師廁事劑務(wù)飛所B、趟審劍計(jì)渠部江門C、絡(luò)廣算大碧群昨眾D、怒企典業(yè)述的顛股消東答產(chǎn)案怨：A例國(guó)題5、埋會(huì)誤計(jì)隱監(jiān)蟻督鍋體班系矮包擱括憂（螺）A、債單掉位廈內(nèi)逃部降會(huì)頂計(jì)舊監(jiān)瘋督B、苦會(huì)渡計(jì)繳工也作站的述國(guó)習(xí)家微監(jiān)使督C、豬會(huì)礎(chǔ)計(jì)傘工活作精的辮社覆會(huì)旱監(jiān)濟(jì)督D、床新伸聞叛媒英體冷監(jiān)馳督答碧案腹：A巖B撒C例霞題6、色目吐前驚我史國(guó)園實(shí)褲行壩的購(gòu)三映位盟一慣體儉的墨會(huì)懷計(jì)卡監(jiān)冤督濾體胸系面中纖以效注膚冊(cè)臣會(huì)雪計(jì)滲師鐘為傷主餅體堅(jiān)的革監(jiān)暗督斷屬聚于腰國(guó)硬家匠監(jiān)挨督必。長(zhǎng)（）答裁案冶：濾錯(cuò)家誤彩。例垮題7、紙國(guó)雕務(wù)羊院刊財(cái)釀?wù)鞑勘T苦和佩省道、粘自表治澤區(qū)膨、噸直賴轄銅市到人老民搞政湯府肅財(cái)厘政刑部莖門腳有漸權(quán)具對(duì)幅注帖冊(cè)誓會(huì)殊計(jì)騙師蘭、奇會(huì)普計(jì)需師匠事猛務(wù)甩所鴨和伸注鐘冊(cè)錢會(huì)喘計(jì)甲師田協(xié)兔會(huì)圈進(jìn)惜行甚監(jiān)丟督雀、躍指濕導(dǎo)微。亮（）答叢案僑：孫正威確企?？及饵c(diǎn)修五浩會(huì)議計(jì)管機(jī)覆構(gòu)厭和鋤會(huì)位計(jì)僑人剃員一級(jí)、湊會(huì)把計(jì)計(jì)機(jī)豪構(gòu)幣的脆設(shè)排置《會(huì)價(jià)計(jì)女法》第3葬6條索規(guī)營(yíng)定:篇"各僅單溜位預(yù)應(yīng)閃依畢據(jù)廟會(huì)裂計(jì)灘業(yè)盲務(wù)廣的討需督要,設(shè)等置管會(huì)傍計(jì)陜機(jī)氣構(gòu),或網(wǎng)者造在橡有木關(guān)仙機(jī)腐構(gòu)鮮中己設(shè)透置掌會(huì)限計(jì)禾人繁員趣并適指作定攪會(huì)委計(jì)銀主詞管趙人答員;不出具松備撒設(shè)鬧置序條堅(jiān)件臘的,應(yīng)惡當(dāng)顆委能托篇經(jīng)贏批咱準(zhǔn)瘦設(shè)匹立減從紗事志會(huì)優(yōu)計(jì)估代挽理亭記處賬冷業(yè)鵝務(wù)鄙的診中智介嫂機(jī)悼構(gòu)庭代營(yíng)理約記麗賬"棚.（派一視）肯單臥位雨會(huì)通計(jì)樹機(jī)霞構(gòu)央的盲設(shè)旨置1、鞋設(shè)妙置炎會(huì)摔計(jì)暗機(jī)臥構(gòu)鐮的麥基島本湯原占則根獨(dú)據(jù)士業(yè)窗務(wù)鵲需驢要設(shè)稅置蠢會(huì)蘋計(jì)您機(jī)刊構(gòu)。從弄有駛效擇發(fā)綢揮抽會(huì)眨計(jì)塵職減能曬作紹用俱的里角輔度咸看勤：1受)實(shí)吹行升企拐業(yè)漁劃未管察理建的昆事胃業(yè)戴單辱位銷，歷大方、辦中淚型政企爛業(yè)(包碌括墻集拉團(tuán)希公芝司睡、勤股速份陳有圓限蘇公本司謎、何有拼限嫩責(zé)勾任呆公閑司撈等)，綱應(yīng)辰當(dāng)忠設(shè)找置菜會(huì)贈(zèng)計(jì)綿機(jī)眠構(gòu)磚。2蕩)業(yè)仆務(wù)析較框多不的腎行鼻政剩單伶位緣瑞、稿社舒會(huì)姨團(tuán)恐體窗和嬸其旱他慌組宅織藍(lán)也兇應(yīng)辣設(shè)氧置嶼會(huì)種計(jì)同機(jī)診構(gòu)市。2、傾單廳獨(dú)數(shù)設(shè)來(lái)置糧會(huì)軟計(jì)量機(jī)桌構(gòu)員的廈決柄定嫌因墓素一壓是案單勻位能規(guī)被范含的抄大衡小涼；二濁是禽經(jīng)蝦濟(jì)閱業(yè)瘡務(wù)家和扇財(cái)蕩務(wù)唱收松支蟻的幸繁呀簡(jiǎn)毯；三段是庭經(jīng)肆營(yíng)講管息理梅的坦要默求披。例址題1、證根庫(kù)據(jù)固中慣華仍人添民縱共忌和四國(guó)綠會(huì)嚴(yán)計(jì)綱法鄉(xiāng)豐的流規(guī)堪定獨(dú)，畜單浙位虜會(huì)藥計(jì)醉主蘭管效人蓄員監(jiān)是蜘指救（懂）總。A、絞總網(wǎng)會(huì)斜計(jì)箭師B、邀