审计业务约定书(中英文)

1、审 计 业 务 约 定 书audit engagement letter（2007）康正审字第 号our ref: (2007) kangzheng shen no. 委托单位:受托单位:广州万隆康正会计师事务所有限公司client:practitioner:guangzhou wanlong kangzhengcertified public accountants limited地址:地址: 广东省广州市新港西路135号中大科技综合楼6楼607address:address: room 607, 6/f, science & technologybuilding, west gate, z

2、hongshan university no. 135 west xingang road guangzhou, guangdong, china电话 (tel):(86- ) 电话 (tel):(86-20)84112699传真(fax):(86- ) 传真(fax):(86-20)84113530兹由 贵公司”）委托广州万隆康正会计师事务所有限公司（以下简称“本所”）所对其2006年度财务报表进行审计。经双方协商，达成以下约定： (referred hereinafter as the company”) requests guangzhou wanlong kangzheng certi

3、fied public accountants limited (referred hereinafter as we) to perform the audit on the financial statements for the year ended 31 december 2006. details of the engagement are as followed:一、业务范围与审计目标a.scope and audit objectives 1、本所接受委托，对贵公司按照企业会计制度编制的2006年12月31日的资产负债表、2006年度的利润表、现金流量表和财务指标补充资料表以及财

4、务报表附注（以下统称财务报表）进行审计。1.according to the terms of engagement, we will audit the balance sheet at of 31 december 2006, the income statement, the cash flow statement, the supplemental statement of financial ratios and notes to the financial statements for the year ended 31 december 2006, (referred herei

5、nafter as the financial statements”) of the company which are prepared in accordance with . 2、本所将依据审计准则，通过执行审计工作，对财务报表的下列方面发表审计意见：(1)财务报表是否按照企业会计制度的规定编制；(2)财务报表是否在所有重大方面公允反映贵公司的财务状况、经营结果和现金流量。2.we will perform our audit to the financial statements in accordance with the audit standards and issue our

6、 opinion to the following aspects:(1)whether the financial statements were prepared in accordance with ;(2)whether the financial statements reflect a true and fair view of the companys financial position, operating results and cash flow in all material aspects.二、贵公司的责任与义务b.the companys duties and ob

7、ligations(一)贵公司的责任1、根据中华人民共和国会计法及企业财务会计报告条例，贵公司及贵公司负责人有责任保证会计资料的真实性和完整性。因此，贵公司管理层有责任妥善保存和提供会计记录（包括但不限于会计凭证、会计帐薄以及其他会计资料），这些记录必须真实、完整地反映贵公司的财务状况、经营成果和现金流量。2、按照企业会计制度的规定编制财务报表是贵公司管理层的责任，这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计。(i)the companys duties1.accor

8、ding to and , the company and the companys management are responsible for the authenticity and integrality of the accounting records. therefore, the companys management is responsible for properly maintaining the accounting records and providing us those financial information (but not limited to acc

9、ounting vouchers, books and records and other accounting information). such records should reflect a true and fair view of the companys financial position, operating result and cash flow.2.it is the companys management responsibilities to prepare the financial statements in accordance with . such re

10、sponsibilities also include, (1) the design, establishment and maintenance of a proper internal-control system that to avoid the financial statements contain material misstatements because of frauds or mistakes; (2) to decide and to use appropriate accounting policies; (3) to make reasonable account

11、ing estimates. (二)贵公司的义务1、及时为本所的审计工作提供所需的全部会计资料和其他有关资料（在2007年x月xx日之前提供审计所需的全部资料），并保证所提供资料的真实性和完整性。2、确保本所不受限制地接触任何与审计有关的记录、文件和所需的其他信息。3、贵公司管理层对其作出的与审计有关的声明予以书面确认。4、为本所派出的有关工作人员提供必要的工作条件和协助，主要事项将由本所于外勤工作开始前提供清单。5、按本约定书的约定及时足额向本所支付审计费用以及其他相关费用（如交通、食宿、通讯以及其他代垫费用等）。(ii)the companys obligations 1.make ava

12、ilable to us all the financial information and other related information on a timely basis (all the information should be provided by dd mmmm 2007), and ensure the authenticity and integrality of such information.2.ensure that we can access any necessary records, documents and other information rela

13、ted to our audit without any limitation3.the companys management should have all their representation relating to our audit in written.4.provide necessary working conditions and assistance to our staff. our requests will be provided to you before the commencement of out audit.5.the company agrees to

14、 pay the agreed audit fee and other related expenses in accordance with the terms of engagement (such as traffic, accommodation, telecommunication and other expenses paid on behalf of the company).三、本所的责任和义务c.our duties and obligations(一)本所的责任1、本所的责任是在实施审计工作的基础上对贵公司财务报表发表审计意见。本所按照中国注册会计师审计准则（以下简称审计准

15、则）的规定进行审计。审计准则要求注册会计师遵守职业道德规范，计划和实施审计工作，以对财务报表是否不存在重大错报获取合理保证。2、审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于本所的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，本所考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。3、本所需要合理计划和实施审计工作，以使本所能够获取充分、适当的审计证据，为贵公司财务报表是否不存在重大错报

16、获取合理保证。4、本所有责任在审计报告中指明所发现的贵公司在重大方面没有遵循企业会计制度编制财务报表且未按本所的建议进行调整的事项。5、由于测试的性质和审计的其他固有限制，以及内部控制的固有局限性，不可避免的存在着某些重大错报在审计后可能仍然未被本所发现的风险。6、在审计过程中，本所若发现贵公司内部控制存在本所认为的重要缺陷，可以向贵公司提交管理建议书。但本所在管理建议书中提出的各项事项，并不代表已全面说明所有可能存在的缺陷或已提出所有的可行的改善建议。贵公司在实施本所提出的改善建议前应全面评估其影响。未经本所书面许可，贵公司不得向任何第三方提供本所出具的管理建议书。7、本所的审计责任不能减轻

17、贵公司及贵公司管理层的责任。(i)our duties1.our duties are to express our opinions to the companys financial statements. we will perform our audit based on the auditing standards of peoples republic of china (referred hereinafter as the “prc auditing standards”). the prc auditing standards require us to follow the

18、 professional ethics requirements, to plan and to perform our audit, so as to obtain the necessary assurance that the financial statements are free of material misstatement.2.our audit comprises of performance of our audit procedures so as to obtain audit evidence in relation to the amounts on the f

19、inancial statements and the related disclosures. we shall select the necessary audit procedures using our professional judgments. the audit procedures include the evaluation of the material misstatements resulted from fraud and other mistakes. when we are evaluating the inherent audit risks, we also

20、 consider internal controls relating to the compilation of financial statements, in order to decide the appropriate audit procedures. the purpose of this evaluation is not to provide any opinion to the effectiveness of the internal controls. the audit procedures also include the evaluation on approp

21、riateness of the adoption of the accounting policies, reasonability of accounting estimates and the evaluation of the overall financial statements presentation which are decided by the companys management.3.we need to perform a reasonable audit plan and carry out our audit works which ensure us to o

22、btain sufficient and appropriate audit evidence to have the assurance for the companys financial statements do not contain any material misstatement.4.we have the responsibility to state in the auditors report for any companys activities that do not follow the where the company do not adjust their f

23、inancial statements in accordance with our suggestions.5.because of the nature and the inherent limitation of our audit tests and the inherent limitation of the internal controls, the risk of the probabilities of the existence of material misstatement after our audit still exists.6.during our audit,

24、 if any material weakness in the internal control is noted, we might provide management suggestion letter to the company. in our management suggestion letter, it does not provide all probable weaknesses in the internal control or all possible remedies to the weaknesses found. the company should eval

25、uate the effectiveness before implementing our suggested remedies. the company cannot disclose the management suggestion letter to any other parties without our written consent.7.our audit does not reduce the responsibilities of the company and the responsibilities of the management of the company.(

26、二)本所的义务1、按照约定时间完成审计工作，出具审计报告。2、除下列情况外，本所应当对执行业务过程中知悉的贵公司信息予以保密：（1）取得贵公司的授权；（2）根据法律法规的规定，为法律诉讼准备文件或提供证据，以及向监管机构报告发现的违反法规行为；（3）接受行业协会和监管机构依法进行的质量检查；（4）监管机构对本所进行行政处罚（包括监管机构处罚前的调查、听证）以及本所对此提起的行政复议。(ii)our obligations1.we shall complete our audit in accordance with the time table, issuing the auditors re

27、port. 2.the information obtained from the company during our audit will be kept confidential except for the following situations: (1) with the companys permission; (2) according to the law and legal regulations, the information will only be provided for the relation of the preparation of legal docum

28、ents or evidences and reported for any illegal actions to the related authorities; (3) for the purpose of quality control reviews carried by requests from our industry regulators or other regulatory authorities; (4) for the prosecution from regulatory authorities (including investigation and hearing

29、 of witnesses before the conclusion) and our appeal for the prosecution.四、审计收费d.audit fee1、本次审计服务的收费是以本所进行审计工作时所负的责任程度、各级别工作人员的专业知识及所需投入的时间而定的。本所预计本次审计服务的费用总额为人民币（大写） xxxxxx元（rmbxxxxxx）。此外，按照本所的工作惯例及本约定书所述，审计费用并不包括11%的税金及附加费用（包括上交给税务局的营业税及附加、所得税、上交给中国注册会计师协会的会费及审计服务保险费），亦不包括有关的人员的差旅费、住宿费、香港员工出差补贴、加班

30、餐费补贴、国际长途电话费、影印费、快递费等费用。税金及费用应由贵公司负担。2、贵公司应于本约定书签署之日支付50%的审计费用，剩余款项于本所完成了审计报告草稿之日付清。3、如果由于无法预见的原因，致使本所从事本约定书所涉及的审计服务实际耗费时间较本约定书签订时预计耗费的时间有明显的增加或减少时，贵公司与本所应通过协商，相应调整本约定书“审计收费”第1项下所述的审计费用。4、如果由于无法预见的原因，致使本所人员抵达贵公司的工作现场后，本约定书所涉及的审计服务不再进行，贵公司不得要求退还预付的审计费用；如上述情况发生于本所人员完成现场审计工作，并离开贵公司的工作现场之后，贵公司应另行向本所支付本次

31、审计费用50%的补偿费，该补偿费应于贵公司收到本所的收款通知之日起10日内支付。1.our fees are computed on our responsibilities on this audit and the basis of the time spent on your affairs by the partners and our staff and on the levels of skill and responsibility involved. the anticipated fee of this audit is rmbxxxxxx. according to the

32、 usual practice, the audit fee do not include totally 11% prc taxes and fee (i.e. business tax and income tax to tax authorities, the levies to chinese institute of cpa, and the insurance of audit service), neither include any out-of-pocket expenses such as traveling expenses, accommodation expenses

33、, away from home allowance for hk staff, overtime meal allowance, idd call charges, photocopying charges, postage & courier charges, printing charges, etc. which are necessarily to be incurred when the practitioner carry out the service. these taxes and out-of pocket expenses will be borne by the co

34、mpany. 50% of the audit fee should be paid on the same day when this engagement letter is signed. the remaining balance should be paid when the drafted auditors report is provided.3.unexpected circumstances may arise which result in the actual time we spend on this engagement is significantly longer

35、 or shorter than our original budget. the company and we should negotiate on the audit fee described under the clause 1 in the section of audit fee and the audit fee should be adjusted accordingly. 4.unexpected circumstances may arise after the commencement of our fieldwork resulted in termination o

36、f our audit, the company cannot request the refund for the prepayment of the audit fee. if the termination happens after the finish of our fieldwork and we have returned from the companys office, the company should pay another 50% of the audit fee to us for compensation. this compensation should be

37、paid within 10 days when the company receive our debit note.五、审计报告和审计报告的使用e.auditors report and the usage of auditors report1、本所按照中国注册会计师审计准则第1501号审计报告和中国注册会计师审计准则第1502号非标准审计报告规定的格式和类型出具审计报告。2、本所向贵公司出具2006年度审计报告一式x份(含英文译本x份)。3、贵公司在提交或对外公布审计报告时，不得修改或删节本所出具的审计报告；不得修改或删除重要的会计数据、重要的报表附注和所作的重要说明。1.we sha

38、ll issue our auditors opinion in accordance with the format and style described in the and .2.we shall provide the company with x copies of the auditors report of the financial statements for the year ended 2006 together with x copies of english translation version. 3.when the audited financial stat

39、ements are being presented or published, the company is not allowed to amend or delete any part of our auditors report or amend or delete any material accounting information, any significant notes to the financial statements and the related explanations in the financial statements.六、本约定书的有效期间f.avail

40、ability of this engagement本约定书自签署之日起生效，并在双方履行完毕本约定书约定的所有义务后终止。但其中第三（二）2、四、五、八、九、十项并不因本约定书终止而失效。this engagement will be valid from the day of signing till the day when both parties have completed their obligations listed in this engagement. however, clauses c(ii)2, d, e, h, i, j will still be enforce

41、able after the expiration of this engagement.七、约定事项的变更g.amendment to agreed terms如果出现不可预见的情况，影响审计工作如期完成，或需要提前出具审计报告时，本约定书双方均可要求变更约定事项，但应及时通知对方，并由双方协商解决。unexpected circumstances may arise resulted in delaying the issue of the auditors report or the auditors report is needed to be issued earlier than

42、the agreed date, either party can request to amend the agreed terms provided that both parties are informed in time. such amendments should be agreed on the basis of mutual negotiation.八、终止条款h.termination of the engagement1、如果根据本所的职业道德及其他有关专业职责、适用的法律、法规或其他任何法定的要求，本所认为已不适宜继续为贵公司提供本约定书约定的审计服务时，本所可以采取向

43、贵公司提出合理通知的方式终止履行本约定书。2、在终止业务约定的情况下，本所有权就其于本约定书终止之日前对约定的审计服务项目所作的工作收取合理的审计费用。1.when we consider it would be inappropriate to continue to provide the audit to the company, according to our professional ethics and other related professional responsibilities, corresponding laws and regulations or other

44、requirements in laws and regulations, we can use any appropriate communication method to notify the company the termination of the engagement. 2.if the audit is terminated, we have the right to bill the company according to the proportion of works we have completed by the time of termination.九、违约责任i

45、.responsibilities of breaching the engagement本约定书双方按照中华人民共和国合同法的规定承担违约责任。this engagement letter requires both parties are obligated to the responsibilities stated in .十、适用法律和争议解决j.appropriate laws and disputes resolution本约定书的所有方面均应适用中华人民共和国法律进行解释并受其约束。因本约定书所引起的或与本约定书有关的任何纠纷或争议（包括关于本约定书条款的存在、效力或终止，或无

46、效之后果），双方友好协商解决。all aspects in this engagement letter should be explainable and enforceable by the laws of peoples republic of china. this engagement is carried out in where we are going to issue our auditors report. if any conflict or dispute is caused direct related to this engagement (including th

47、e existence of any term, availability and termination of this engagement or any impact of the termination), both parties submit to mutual negotiation.十一、双方对其他有关事项的约定k.other terms本约定书一式两份，签约双方各执一份，具有同等法律效力。there are two copies of this engagement letter. each party pertains one copy and both copies ha

48、ve the equivalent legal rights. 委托单位:受托单位:广州万隆康正会计师事务所有限公司client:practitioner:guangzhou wanlong kangzhengcertified public accountants limited授权代表:authorizedperson:授权代表:authorizedperson:日期:date:日期:date: 蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀

49、袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄

50、蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈

51、羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃

52、螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇

53、蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁

54、袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈

55、蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂

56、羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀莇蕿羃膂薂羈羂莄莅袄羁蒇蚁螀羁膆蒄蚆羀艿虿薂罿莁蒂袁肈肁蚇螇肇膃蒀蚃肆芅蚆虿肅蒈薈羇肅膇莁袃肄芀薇蝿肃莂莀蚅肂肂薅薁膁膄莈袀膀芆薃螆膀莈莆螂腿膈蚂蚈膈芀蒄羆膇莃蚀袂膆蒅蒃螈膅膅蚈蚄袂芇蒁薀袁荿蚇衿袀聿葿袅衿芁螅螁袈莄薈蚇袇蒆莀羅袇膆薆袁袆芈荿螇羅莀薄蚃羄肀