會計(jì)學(xué)基礎(chǔ)總論

會計(jì)學(xué)基礎(chǔ)主講教師：何玥2014年3月1教材基本結(jié)構(gòu)教材共15章，選取11章講解，分為三大部分會計(jì)的基礎(chǔ)理論知識會計(jì)的基礎(chǔ)理論知識包括3個(gè)方面（1）會計(jì)概念、職能以及會計(jì)目標(biāo)（第一章）（2）會計(jì)要素與等式（第二章）（3）會計(jì)核算基礎(chǔ)（第三章）22. 會計(jì)核算方法的具體講解會計(jì)核算方法包括7個(gè)方面：（1）設(shè)置賬戶（第四章）（2）復(fù)式記賬（第四章）（3）填制和審核憑證（第八章）（4）登記賬簿（第九章）（5）成本計(jì)算（第五章第四節(jié)）（6）財(cái)產(chǎn)清查（第十章）（7）編制財(cái)務(wù)報(bào)表（第十一章）另外，第十二章雖然不屬于會計(jì)核算方法，但是屬于會計(jì)核算組織形式。3制竹造恥業(yè)罷企扇業(yè)崖主朱要炸經(jīng)排濟(jì)穴業(yè)看務(wù)諒的介核何算弊（就第霞五晌章感）資俗金休的局籌盒集購繡買啦生須產(chǎn)門資律料蕩(陷流精動(dòng)敬資市產(chǎn)烤和跨固場定兄資岡產(chǎn)鼠)生點(diǎn)產(chǎn)騙產(chǎn)階品銷濁售搜產(chǎn)賓品財(cái)擇務(wù)狂成緒果口的父計(jì)執(zhí)算4學(xué)媽時(shí)筒的斗分搭配第瘦一劫章棚（培3注學(xué)理時(shí)拍）第謙二懂章需（秩4久學(xué)泥時(shí)薄）第董三雪章慨（荒3答學(xué)終時(shí)譜）第欺四畝章毒（顧4損學(xué)嫁時(shí)餃）第讓五闖章功（竿2似0皇學(xué)煙時(shí)跡）第陸六吐章預(yù)（漆1炊學(xué)瞇時(shí)肺）第蠟八狗章喬（午2登學(xué)崖時(shí)崇）第騎九最章余（扯2極學(xué)笨時(shí)剝）第裝十蘆章黃（遼4蹤蝶學(xué)霧時(shí)匆）第裳十頂一衣章丹（弄2扮學(xué)起時(shí)著）第夾十塵二順章量（補(bǔ)1飲學(xué)殘時(shí)限）5第1章討總近論6本坡章謹(jǐn)主然要口內(nèi)袍容一橡、燦會模計(jì)獎(jiǎng)的叔產(chǎn)搜生婚與恰發(fā)飛展二監(jiān)、懇會批計(jì)粗的征含梨義三頑、乖會短計(jì)黃的御職聾能肚與序目濫標(biāo)四太、葬會塑計(jì)閥任愧務(wù)擦與喇作駛用五湖、澇會棋計(jì)芳的掙方工法7會盡計(jì)趕的群具捏體尋工朽作臺是識什廟么避？會懂計(jì)迫部紛門唇是獎(jiǎng)為削誰預(yù)服采務(wù)狂？8會洽計(jì)肯的聲具懼體鑄工眼作嗓是蝕什諒么場？會荒計(jì)厭部域門研是閘為菌誰訪服饑務(wù)討？會唯計(jì)目與蠶出拳納91絞、預(yù)會計(jì)囑適副應(yīng)趕生慰產(chǎn)貪活湖動(dòng)分發(fā)不展慈的賀需番要懂而單產(chǎn)云生會祖計(jì)斗起浸源小于蘆周諒朝型：肥“窄孔蒸子拼嘗茅為濁委華歷浴矣京，匠曰乖：紋會野計(jì)擇當(dāng)言而滴已撒矣舟。緒”會唱計(jì)愉發(fā)皆展喂的種里縮慧程世碑寒:受盧塞卡遭帕妖喬教里券的渾《疼算束術(shù)拉、混幾雄何棒、效比令及叼比怨例蛇概村要詞》現(xiàn)插代蘋會皇計(jì)殺階杰段做：善財(cái)刑務(wù)董會質(zhì)計(jì)墨與奏管司理憑會殃計(jì)笨兩鍛大招分厘支2竿0繁0疑6莊年禮2酬月國1懲5孔日就的艦《評企勵(lì)業(yè)著會頑計(jì)賞準(zhǔn)仆則造》2軍、循會伍計(jì)哈是脂生沸產(chǎn)君活攤動(dòng)進(jìn)發(fā)采展假到寶一廚定攻階躁段弓的唉產(chǎn)贏物3貫、償會聞?dòng)?jì)油的木發(fā)漏展述經(jīng)回歷疑了溉一存?zhèn)€躬漫狂長賞的社歷課史柱過訴程一廟、基會將計(jì)棕的霞產(chǎn)征生告與灶發(fā)億展1叮0（呼一墾）事會絹計(jì)朽的魚含鑰義以幫下叨介陜紹玩兩們種行主顛流異學(xué)襯派尺的壩觀本點(diǎn)煩。1餡、雅會較計(jì)譽(yù)信烈息輛系帥統(tǒng)盲論2遲、憶會計(jì)計(jì)耕管拖理直活不動(dòng)呼論二件、各會何計(jì)號的愁含憤義會迎計(jì)侍是勾為什提糞高善企稱業(yè)唉和憤各援單駐位餡的全經(jīng)泄?jié)鷪D效圍益郊，塵加罩強(qiáng)晶經(jīng)咳濟(jì)貫管科理革而憐建構(gòu)立呆的菌一蹲個(gè)著以鳳提宣供財(cái)肝務(wù)律信托息為咱主舍的償經(jīng)分濟(jì)湖信婚息推系揭統(tǒng)錄。1常1（之一戒）級會艷計(jì)返的箭含運(yùn)義以也下晃介勿紹閑兩制種充主栽流護(hù)學(xué)揭派慌的報(bào)觀街點(diǎn)晝。1卻、鬼會跑計(jì)宇信躺息孝系域統(tǒng)遍論2涂、個(gè)會遞計(jì)嶺管姿理館活森動(dòng)痛論二冶、錢會騎計(jì)僑的姨含丙義會墊計(jì)貼是塑以貨咬幣株為修主泛要上計(jì)遺量側(cè)單炒位，晃對盆企新事澡業(yè)喝、字機(jī)內(nèi)關(guān)艷單薪位皇或透其禽他俘經(jīng)舒濟(jì)寬組金織邀的潤經(jīng)某濟(jì)陰活斥動(dòng)位進(jìn)滑行連仔續(xù)腹、李系康統(tǒng)或、剝?nèi)烂娴胤磥y映壟和斬監(jiān)朽督的冷一冠項(xiàng)經(jīng)賞濟(jì)母管杰理普活欄動(dòng)。宏它多也慌是纏一折項(xiàng)少經(jīng)殲濟(jì)板管驅(qū)理承工戒作廢。1涉2（盈一辜）屯會泊計(jì)帳的圖職鳴能1浮、走基泥本強(qiáng)概乎念會糞計(jì)鳴的疤職嗽能極是記指臂會店計(jì)醉在克經(jīng)執(zhí)濟(jì)休管磁理截中謠所依具導(dǎo)有窩的瘡功含能炸。2踏、曲基安本腹內(nèi)徒容①反劫映賊（討核宗算膚）谷職釣?zāi)堍诒O(jiān)槍督團(tuán)（燒控啟制釣）扎職課能叉。三烈、波會蔥計(jì)繩的輛職怖能都與接目翼標(biāo)1奔3①反乘映印職直能鑄-憑-綁-貴-誓概鉗念會排計(jì)玩的墨反虹映媽職違能月是圾指紡會愧計(jì)滅按班照棵公襯認(rèn)碌會溉計(jì)鄰準(zhǔn)巴則珍和影制辨度侄的苗要車求皂，終運(yùn)宴用淋一旁定愚的曉程偶序籮和片方敞法晌，烤全缺面梳、身系古統(tǒng)恩、合及濫時(shí)涼、殿準(zhǔn)消確胡的文表西現(xiàn)橡會娘計(jì)浙主矩體恨的紛經(jīng)澡濟(jì)膊業(yè)貢務(wù)超，誘為附經(jīng)螞營掛管盯理味提病供混會躬計(jì)鄰信許息悅。三欣、舌會件計(jì)攻的壟職才能本與容目菌標(biāo)1飽4①反務(wù)映叉職壇能培-攪-必-眠-貓?zhí)仄鹫鲿堄?jì)肺是漏以膽貨等幣刮作呢為態(tài)主寇要嫁計(jì)凍量僚單沙位憂。會魂計(jì)借是受反嗽映服過門去嘉已此經(jīng)閣發(fā)響生仁的袖經(jīng)米濟(jì)襲活辛動(dòng)需。會質(zhì)計(jì)決反蔬映具爭有港連潛續(xù)畫性稻、座系味統(tǒng)賴性在和播全頃面濕性捐。三要、縮慧會然計(jì)忘的掘職族能千與牙目鞭標(biāo)1功5②簡監(jiān)像督液職莊能膊-葉-再-鄉(xiāng)豐-乏概誦念會改計(jì)津的怖監(jiān)勵(lì)督猶職嚇能棟是貍指在會贊計(jì)匯按框照蠻一岡定版的鏈目刊的鍛和噸要窗求珠，方以頸及去有泰關(guān)符的膽法想規(guī)霜和烘計(jì)葵劃駝等化，耕對混會夕計(jì)隔主柄體廁經(jīng)常濟(jì)候活往動(dòng)胖進(jìn)碑行啦控轟制榆，頃使涂之霉達(dá)輕到聲預(yù)單定男的遙目吩標(biāo)欺。三席、疼會婆計(jì)套的雅職權(quán)能柄與釋目暑標(biāo)1喜6②手監(jiān)放督尺職川能坐-似-宮-牛-謝特肺征會略計(jì)辭監(jiān)眉督枕具掌有污強(qiáng)鍛制固性足和游嚴(yán)宿肅復(fù)性泛。會服計(jì)罷監(jiān)客督死具皇有床連碧續(xù)備性界和廊完掩整紀(jì)性渾。事冷前蓄監(jiān)趕督垂、躲事添中漫監(jiān)溝督襪、鵝事抓后走監(jiān)地督鉛。三著、炎會奔計(jì)摩的壟職陽能撤與輛目享標(biāo)1徑7（念一麥）仔會移計(jì)地的何職讓能3非、姓會瓣計(jì)2大昏基誦本龜職蔥能仗的傻關(guān)戒系①反蔑映功職蠢能凈是丟監(jiān)嚼督易職嗓能蓮的扭基桑礎(chǔ)威。②監(jiān)卸督喇職陸能栽是不反洋映體職巧能震的棄保艱證肉。三向、夾會臺計(jì)霞的捷職則能旱與桃目稀標(biāo)1序8（雄一嚇）責(zé)會似計(jì)咬的尺職豈能4滑、恰會晨計(jì)籠基秀本沈職堂能手的去外蝴延會萍計(jì)信除2大受基場本姻職帆能昨外田，疊會錘計(jì)倒還摧具費(fèi)有控炕制經(jīng)悉濟(jì)撞過薪程管、分異析經(jīng)柱濟(jì)嗽效喇果召、預(yù)譽(yù)測經(jīng)熱濟(jì)耗前恥景椒、參敘與經(jīng)盯濟(jì)博決住策種等變職矮能瓦。三導(dǎo)、步會責(zé)計(jì)吧的知職愚能母與錯(cuò)目醫(yī)標(biāo)1遇9（播二伍）舞會親計(jì)新的倘目況標(biāo)1亭、棟基圣本舒概品念會綿計(jì)捧的扯目榆標(biāo)驗(yàn)是桶指次明極了襲會賊計(jì)收實(shí)將踐繁活武動(dòng)慎的沸目正的辜和量方遇向池，低同菌時(shí)邁也染明仇確迅了絹會巴計(jì)鏟在污經(jīng)賞濟(jì)脈管粉理齡活捆動(dòng)附中破的毒使亞命忌，校成灣為凡會崗計(jì)置發(fā)扁展隔的跳導(dǎo)釣向殼。三驅(qū)、興會娘計(jì)尖的延職聾能咬與段目蒸標(biāo)2辜0（畝二爪）索會涌計(jì)耐的蘭目鼻標(biāo)2醬、粥關(guān)坑于挑會勿計(jì)懼目橋標(biāo)乓的掙兩省種植學(xué)眨術(shù)渣觀般點(diǎn)①涌決罪策啊有嚇用怪觀②灶受嫂托球責(zé)朵任方觀三漂、裹會葉計(jì)事的精職金能值與扭目戶標(biāo)2蛋1（缺二磨）越會匹計(jì)顧的挽目袍標(biāo)2者、唱關(guān)近于便會盈計(jì)吉目愛標(biāo)梯的守兩泉種抗學(xué)韻術(shù)坦觀膊點(diǎn)①號決出策胞有躁用嶺觀②特受百托撒責(zé)嫂任疲觀三梁、炭會標(biāo)計(jì)暫的法職彩能甲與較目閃標(biāo)向理會愈計(jì)磨信和息歲使秘用斃者冬提倒供壓對核進(jìn)妄行鼻決暴策捉有俊用疑的灑信津息謙。2懸2（旅二娘）蝕會邪計(jì)扒的府目憑標(biāo)2剛、套關(guān)誼于弄會播計(jì)捕目稅標(biāo)化的輪兩款種銜學(xué)體術(shù)懼觀裙點(diǎn)①許決妹策丸有舞用憂觀②屆受墓托遠(yuǎn)責(zé)俗任抓觀三合、嘩會串計(jì)疫的釀職畏能喘與放目斃標(biāo)受蘋托弦方紗接齊受喪委斥托嫁方喊委艱托除管值理任資吧源驕，掃使紋其蠻保倡值厘增租值勇，刑并減如醒實(shí)盟的勝向請委嶺托常方麗報(bào)獄告奸受雄托筍責(zé)榜任犯履秤行靈過耍程雞及探結(jié)曲果談，掘受災(zāi)托攻方慕負(fù)敵有新重意要棕的期社劃會綠責(zé)紗任扯。2沉3（況一森）嶺會薪計(jì)盲的鋒任等務(wù)會續(xù)計(jì)餡的賣任餃務(wù)劍是瞎指中通聽過斯會售計(jì)務(wù)職懸能心所活應(yīng)輝當(dāng)串完謠成闊的膊工證作罵，驗(yàn)是除會農(nóng)計(jì)閑職喬能境的瓣的幕具景體關(guān)化再。1娃、農(nóng)反費(fèi)映音經(jīng)壺濟(jì)呆業(yè)西務(wù)褲，叮提壯供靜會云計(jì)內(nèi)信粥息斬。2拘、克監(jiān)寸督籌經(jīng)毅濟(jì)故過旱程市，默維拘護(hù)取財(cái)個(gè)經(jīng)論紀(jì)仇律踩。3暫、悟預(yù)蔥測斃經(jīng)掏濟(jì)庫前稻景膀，粗參胳與阿經(jīng)御營弊決漠策心。四抖、差會攪計(jì)貿(mào)的劃任洞務(wù)味與液作膏用2勤4（滑二護(hù)）診會付計(jì)享的鹽作推用會慕計(jì)加的發(fā)作迷用刪是塘指沾會桂計(jì)首的刺各味項(xiàng)利職偽能討在覺實(shí)自現(xiàn)莫和阻利心用銅之盆后澆所岸產(chǎn)勤生光的值效垮果火。1具、泰為紹國砍家章進(jìn)肅行附宏鴿觀艷調(diào)鑼控染、腥制歌定積經(jīng)奏濟(jì)貓政宵策倉提洞供責(zé)信令息2難、屆加涂強(qiáng)仔經(jīng)運(yùn)濟(jì)緣瑞核雨算坡，辰為婆企退業(yè)驢經(jīng)妄營暗管張理猜提臥供搖信愚息3頸、傍保賺證痰投現(xiàn)資票者腰投止入砍資蜓產(chǎn)爽的察安毯全倆完牢整4語、儉為歸投友資債者晉進(jìn)甜行水經(jīng)注濟(jì)倒決哄策孔提嘆供勾信背息四眾、任會響計(jì)沸的卵任欺務(wù)赤與膀作的用2停5五谷、呀會訴計(jì)既的賀方濕法會陣計(jì)躲的峰方伯法商是踏用頃來置反中映挎和內(nèi)監(jiān)撒督叔會工計(jì)仔對詠象獎(jiǎng)、廣完圣成販會識計(jì)墻任遇務(wù)部的襲手霞段覽。會治計(jì)粘方番法鼠體尖系會唱計(jì)陪檢掀查哭方胡法會扔計(jì)昏分嶼析案方偏法會父計(jì)羞核食算熊方針法2吐6五吉、急會梨計(jì)秀的傾方失法會懸計(jì)揮的岔方廣法愧是貴用巷來野反消映非和襖監(jiān)護(hù)督吼會慕計(jì)掙對蔑象胡、鉛完垃成獻(xiàn)會遷計(jì)面任遞務(wù)過的妻手皆段室。會枯計(jì)船方擱法叔體嘉系會陷計(jì)打檢凝查就方融法會沾計(jì)娘分娘析酬方委法會滔計(jì)芝核喚算部方鴉法用以反映和監(jiān)督經(jīng)濟(jì)活動(dòng)的方法

2范7五睜、狠會緩計(jì)脆的什方祖法會脫計(jì)討的勿方桑法祝是茶用枝來住反冒映盼和糠監(jiān)拜督朱會拼計(jì)械對眉象蜓、委完檢成綢會罰計(jì)拉任悔務(wù)性的省手榆段墨。會餡計(jì)槐方愿法慚體增系會狐計(jì)狐檢姜查著方準(zhǔn)法會剩計(jì)恩分山析孕方高法會核計(jì)芳核挪算究方郵法利用會計(jì)核算資料，對經(jīng)濟(jì)活動(dòng)的效果進(jìn)行分析和評價(jià)的方法2數(shù)8五絲式、菊會色計(jì)京的長方胳法會牲計(jì)重的走方升法示是志用亞來斯反踏映彈和藝監(jiān)摘督軌會凳計(jì)淡對否象鳥、仗完砌成搜會悅計(jì)宵任充務(wù)治的婦手永段醋。會序計(jì)濫方宇法膊體濃系會葵計(jì)玩檢糞查屢方能法會元計(jì)此分霸析淺方掀法會岸計(jì)參核存算阿方王法也音稱宰審糾計(jì)芳，仔檢聚查裁經(jīng)羅濟(jì)尸活添動(dòng)事的明合白理丑合握法蓮性廟、章真抖實(shí)牲準(zhǔn)膨確襪性檔的師方贏法2鼓9五磨、騙會釋計(jì)昆的濱方嘉法會艙計(jì)忍核偏算誰的看方聚法3掠0會計(jì)核算方法是指對有關(guān)單位能夠用貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)（會計(jì)對象）進(jìn)行完整地、連續(xù)地、系統(tǒng)地核算和監(jiān)督所應(yīng)用的專門方法。它是由以下七種方法組成：（１）設(shè)置賬戶；（２）復(fù)式記賬；（３）填制和審核憑證；（４）登記賬簿；（５）成本計(jì)算；（６）財(cái)產(chǎn)清查；（７）編制財(cái)務(wù)報(bào)告。

五佩、欣會昆計(jì)神的汁方接法3禮1經(jīng)泉濟(jì)濟(jì)業(yè)紅務(wù)會瞞計(jì)酒信良息使跑用肝者填最制存與刊審拿核會展計(jì)帆憑柱證登摧記庸賬遮簿編舒制財(cái)?shù)緞?wù)沉報(bào)圖告復(fù)助式鑒記柜賬設(shè)裂置蘿賬瞎戶成登本泉計(jì)毯算財(cái)撤產(chǎn)頁清麻查3潮2經(jīng)顛濟(jì)云業(yè)湖務(wù)會頂計(jì)剪信番息使恐用澆者填耍制窮與儀審華核會耽計(jì)劉憑疑證登邀記挖賬陸簿編車制財(cái)叫務(wù)錘報(bào)滑告復(fù)旬式擊記妙賬設(shè)炊置車賬影戶成提本業(yè)計(jì)妻算財(cái)轎產(chǎn)龜清工查13際3（帽1哀）街設(shè)跳置引賬味戶設(shè)專置次賬概戶釋是旋對感會月計(jì)廈對估象揉的噸具盯體魚內(nèi)啦容夜進(jìn)串行貝分娘類嗎核坐算挑和萌監(jiān)語督斥的侄一霉種術(shù)方卵法賠。會石計(jì)認(rèn)對桶象金就思是春資態(tài)金夜運(yùn)想動(dòng)特。核貧算漏和宜監(jiān)甲督偶是冶會肆計(jì)蠢2寫大臉基養(yǎng)本挪職篩能儲。3梁4經(jīng)擋濟(jì)皇業(yè)凱務(wù)會扯計(jì)皇信淘息使芽用扔者填縣制裳與庫審勞核會魂計(jì)鑼憑警證登榴記凍賬詞簿編宋制財(cái)北務(wù)弄報(bào)夸告復(fù)既式際記敵賬設(shè)掉置生賬第戶成乒本架計(jì)斗算財(cái)腹產(chǎn)豬清誰查23女5（弊2絹）測復(fù)璃式胞記瓣賬復(fù)幼式間記灑賬咐是耽指魯對每泛一奸項(xiàng)經(jīng)楚濟(jì)蒸業(yè)燦務(wù)臣的以發(fā)斑生記，圓都巨要摟以相雜等擊的填金蒜額，李在兩決個(gè)蜜或轟兩愿個(gè)蜂以洲上相深互墊聯(lián)博系苦的覽賬配戶躲中近進(jìn)件行租登哄記捧，均表唉明懇它霉們女的醋對勞應(yīng)敏關(guān)敲系磨的丹一練種蛛記阻賬孟方皂法獨(dú)。3敢6經(jīng)住濟(jì)凍業(yè)伸務(wù)會妻計(jì)堆信耍息使濱用躺者填謹(jǐn)制跑與棚審假核會誼計(jì)蜂憑擠證登駐記偵賬社簿編神制財(cái)號務(wù)戚報(bào)偷告復(fù)型式奧記都賬設(shè)冒置見賬耗戶成坦本別計(jì)蠢算財(cái)體產(chǎn)飼清得查33黑7（診3抖）填悠制錯(cuò)與愈審悼核都會芳計(jì)恐憑父證填坑制汪與刺審諸核乓會酷計(jì)奏憑妨證斃是完指忠為群了常審頸查蜻經(jīng)致濟(jì)村業(yè)展務(wù)爭是僑否合的理視合抄法，癥保丸證稅賬辯簿陵記房誠錄字正喚確辨、梯完奏整滅而住采撥用分而吊的亂一感種杏專古門拌方低法境。3全8經(jīng)把濟(jì)嘴業(yè)去務(wù)會敘計(jì)度信座息使題用耐者填顫制尺與霉審殘核會遮計(jì)階憑豈證登駁記鄉(xiāng)豐賬喚簿編革制財(cái)段務(wù)殼報(bào)師告復(fù)灰式泳記玻賬設(shè)輝置縫賬燙戶成綁本打計(jì)煙算財(cái)美產(chǎn)喂清諷查43曾94合.登肢記鼓賬挺簿登沾記扭賬奴簿招是壇指時(shí)根音據(jù)審釀核掩無緊誤羅的屢會鋒計(jì)粉憑端證，尺在器賬廚簿初中連塑續(xù)屬、鍋完幕整余、亮分耕門妨別邊類地智記世錄鏈和竭循神序覽地?zé)齾R皆集擋計(jì)浮算鎮(zhèn)所寫發(fā)蝦生延的藥經(jīng)慣濟(jì)招業(yè)態(tài)務(wù)駛的嫩一曉種耕方受法口。4酸0經(jīng)經(jīng)濟(jì)魚業(yè)右務(wù)會萌計(jì)敬信芒息使坊用圣者填仰制車與賽審臘核會赴計(jì)襯憑背證登編記創(chuàng)賬踢簿編窄制財(cái)白務(wù)復(fù)報(bào)糕告復(fù)席式鉗記男賬設(shè)役置館賬憲簿成擾本腔計(jì)覆算財(cái)培產(chǎn)列清筍查54除1（飼5稍）成榴本勻計(jì)衰算成械本摸計(jì)裁算餡是痛指削按償照排一糊定對己象歸釀集萬和譜分廈配在擇生副產(chǎn)放經(jīng)扔營撲過耀程衡中筍不漠同池部感門蕉、秒不澆同隆階桿段哭所航發(fā)凱生怪的絹各傷項(xiàng)攻費(fèi)略用落支購出劑，蜂以糕確蒜定撲該頓對帥象共的顫總拔成穴本價(jià)和葡單詠位窮成陪本井的集方歸法溉。4膨2經(jīng)她濟(jì)凈業(yè)友務(wù)會捏計(jì)苗信吉息使僵用仿者填梁制置與宏