企業(yè)財(cái)務(wù)會(huì)計(jì)專題講座

其他影響所有者權(quán)益和凈收益的項(xiàng)目

TheMcGraw-HillCompanies,Inc.,199910第一部分：財(cái)務(wù)會(huì)計(jì)

DetailedCondensedStatement(Top)Slide10-1BASEL公司損益表（略表）1998年12月31日(單位：千美元)銷售收入凈額和其他收入 $60,281費(fèi)用 46,157持續(xù)經(jīng)營(yíng)的稅前收入 14,124所得稅的準(zhǔn)備金

5,650

持續(xù)經(jīng)營(yíng)的收入 8,474非持續(xù)經(jīng)營(yíng)(注釋A)： X部門的經(jīng)營(yíng)損失(減$320的所得稅) $480 X部門的處置損失(減$640的所得稅) 960 (1,440)非常損失(減$400的所得稅)(注釋B) (600)會(huì)計(jì)政策變更的累計(jì)影響 (減$125的所得稅)(注釋C) (400)凈收入 $6,034留存收益年初余額：

以前報(bào)告金額 $41,400

調(diào)整金額(注釋D) (1,200)

調(diào)整后金額 40,200加：凈收入 6,034減：股利

(2,000)留存收益年末余額 $44,234

DetailedCondensedStatement(Bottom)Slide10-2必鞏須夜是腹不延尋壇常暴的抖事雪件逮；蘿它貴是扮反母常鬧的版、斯與狠經(jīng)逮濟(jì)懷實(shí)骨體刃的稍經(jīng)轟常拐活輸動(dòng)飛毫蝕無(wú)僑關(guān)紹系桃或那幾姑乎水沒(méi)眠有振關(guān)皺系碰。必模須金是久很抽少程發(fā)搶生蕩的狂事選件銹；伸在桃可社預(yù)妙見(jiàn)續(xù)的貼未映來(lái)萌，見(jiàn)它洪預(yù)岡計(jì)援不扣可陶能揀再鏟發(fā)甚生漫。非險(xiǎn)常攝項(xiàng)踢目S只l波i閃d偽e立1曾0滿-遭3一恭個(gè)留事夫項(xiàng)際只潤(rùn)有排滿仔足禽下淘面匠兩拜項(xiàng)陸標(biāo)趟準(zhǔn)示，緩它麗才愧屬魔于端非稱常勇項(xiàng)陜目圈：應(yīng)遷收磁賬賄款京、溫存贈(zèng)活菊或碌無(wú)抬形每資致產(chǎn)些的耀貶絨值龍或偉勾磨銷外器幣為幣災(zāi)值尋變賊動(dòng)脂帶啄來(lái)躍的賭收耍入孕和汽損剝失處銀置嘴企挎業(yè)歉的古部脹分藝交笨易次的酷收榨入球或詢損漿失處段置僚固忽定捉資天產(chǎn)攪的放收盟入剃或晶損分失罷脈工宇的部影員響非塌常希項(xiàng)鞋目S全l薦i粱d千e澇1紛0恒-戴4下測(cè)列賣收唐入哨和僚損禽失爆都岡不榜屬評(píng)于榴非車常盛項(xiàng)六目跨：這鐘種憲交蔬易籃必?fù)耥毚u涉梅及瞇整霸個(gè)治企惜業(yè)放潑棄孕某秋條懲生滾產(chǎn)白線茫和手處己理屬資愉產(chǎn)積都筐是澡非抓持臘續(xù)膽經(jīng)您營(yíng)燈的爛表西現(xiàn)把浴公捐司像的效某玩?zhèn)€博部遷門誤出存售括給問(wèn)其偏他束公叛司腥也切是雜非旁持柜續(xù)幕經(jīng)監(jiān)營(yíng)著的餃一跨種宅表撤現(xiàn)非咐持輸續(xù)拍經(jīng)臺(tái)營(yíng)S勻l豆i雄d汽e法1糊0日-城51蕩.種部蓮門發(fā)出左售般之完前尊，成它克的倡經(jīng)書營(yíng)膏的療凈礦收色入摟或鉛凈炭損英失2逆.在猜記汪錄烤部證門童出營(yíng)售娛的竭各捕個(gè)大方議面并，堵包鴨括箭未蚊出飯售師資哥產(chǎn)顧的壇注矮銷傻金跳額付和言收殿到胳的悔金辱額墾，倦估咱計(jì)羅的義處算置姜的僅凈餃?zhǔn)談蛉肭没騾杻艏y損炕失咱。非顫持鏈續(xù)聞性俊經(jīng)炮營(yíng)S吉l額i辨d絨e江1滑0犧-數(shù)6考誓慮規(guī)非濃持?jǐn)[續(xù)蘇性抽經(jīng)調(diào)營(yíng)確項(xiàng)按目糧的倍所徑得批稅寒影良響嫁，醫(yī)損吸益加表肢中纏要恰報(bào)兄告五兩覺(jué)個(gè)爺金衰額裹：會(huì)癥計(jì)殘政洞策農(nóng)的較變挑更S騾l踩i霞d糞e弦1鮮0脅-意7通曾常捐，末財(cái)佩務(wù)劇會(huì)使計(jì)您準(zhǔn)占則愚委惑員肌會(huì)殃(F倘A啊S籃B墓)發(fā)鎮(zhèn)布詢新狗的雜公腳告苗會(huì)乎帶甚來(lái)股會(huì)有計(jì)礙政駝策鉛的石變析更一慶致篇性梨概李念哄要遼求姓公孤司幣年烏復(fù)汁一挪年壁使梅用寸相嫌同睜的兩會(huì)奸計(jì)珠政善策畢。如脂果轉(zhuǎn)一升家豪公敏司那有帽充均足盼的完理博由濟(jì)這壓么貍做狗，乞那改么累它域可差以矛偶脹爾昂改穗變?nèi)兴舅潦拐猛傅墓?huì)捕計(jì)沖準(zhǔn)膊則拖(G編A筆A別P)納。在良會(huì)位計(jì)悠政砌策惠發(fā)睬生泡變臘更熊的摔年站度翁中泰，揮變泛更珠的傲累拾計(jì)迫效涼應(yīng)燈作度為伶非域經(jīng)凡常濕性鹿項(xiàng)車目泉的像一逮項(xiàng)理在傅當(dāng)東年抱的贏損墨益唯表街中袍報(bào)夫告乏。留碗存爛收站益得的饑調(diào)猶整S憐l旬i扎d逆e武1禽0屢-歡8只近有繞對(duì)縱以海前豪會(huì)衛(wèi)計(jì)杯期到間絲式的錯(cuò)撒誤勉的桶修停正微可仔以峽作蔥為留拘存酬收澡益拴的科調(diào)棵整寺項(xiàng)她。計(jì)馳算污錯(cuò)搖誤應(yīng)笨用冷會(huì)郊計(jì)忍準(zhǔn)制則晉的奶錯(cuò)霞誤疏攀忽柱或快濫鴨用伴事五實(shí)留鄰存晨收率益斷的裙調(diào)圓整S偏l懲i訊d野e漢1勇0洗-生8什么是錯(cuò)誤呢？會(huì)剛計(jì)攝政登策款變灰更定滴義郵：行會(huì)嶼計(jì)形政浪策鼻是糟指妙企殼業(yè)濾在注會(huì)籌計(jì)導(dǎo)核姓算艷時(shí)盾所建遵民循埋的糊具伸體演原潛則耗以畫及券企隨業(yè)寸所彎采犬納材的臘具阻體田會(huì)放計(jì)刷處忠理前方蓋法殼，楚是祖企襖業(yè)束會(huì)格計(jì)綱核秒算獵的丹直扛接殺依毀據(jù)蘆。芳企掩業(yè)忍應(yīng)收當(dāng)橋在碎其私會(huì)雜計(jì)螺報(bào)雁表孫附誼注桃中桂披邊露巨其劣所團(tuán)采解用委的些會(huì)寫計(jì)鏟政底策廊。磨變比更縫是友指飄企劑業(yè)墓對(duì)奇相柴同舊的閘交乎易芬或摟事悅項(xiàng)賤由勾原歇來(lái)謎采肯用艷的虧會(huì)彩計(jì)彼政雪策障改餐為島另跡一跪會(huì)圾計(jì)潛政靜策磚的峰行滋為轉(zhuǎn)。當(dāng)對(duì)水一享致松性撥的穗修食正甜。原繪因寸：1堅(jiān)。擊法練律筆或決會(huì)庭計(jì)捆準(zhǔn)自則添等俊行威政微法僵規(guī)走，打規(guī)份章型要日求輕變救更斜。2確。弦變瞎更揮會(huì)鎖計(jì)群政蟲策講后須，椅能細(xì)夠撓使崗所浸提躬供暈的遵企投業(yè)沿財(cái)貫務(wù)喪狀吩況鳴，變經(jīng)就營(yíng)晶成俘果笨和陪現(xiàn)雙金墓流網(wǎng)量加的直信龍息首更賊為取可界靠因，紐奉更毒為威相磁關(guān)述。會(huì)孔計(jì)割政扒策彩變近更會(huì)如計(jì)拋政平策快變們更會(huì)連計(jì)糖處援理括方嚷法儲(chǔ)：追洽溯慘調(diào)岔整聞法毯：狼對(duì)穩(wěn)某猛項(xiàng)看交攀易投或陷事腦項(xiàng)儉變夾更汗會(huì)悄計(jì)龜政質(zhì)策凝時(shí)并，獨(dú)如畢同茫該密交糖易亭或蜓事去項(xiàng)升初睛次百發(fā)刪生掌就建開(kāi)交始乞采露用駕新叔的屬會(huì)嶄計(jì)勉政魯策炸，雁并磚以飲此朱對(duì)己相睛關(guān)晨項(xiàng)或目蛛進(jìn)浪行木調(diào)秧整箏的越方闊法糾。未園來(lái)晴適怪用孤法熊：氧對(duì)哈某壺項(xiàng)醬交乏易查或赤事槽項(xiàng)勁變咳更帽會(huì)震計(jì)憑政返策層時(shí)練，沉新呼的圍會(huì)珍計(jì)揪政惕策歲適查用管于急變踐更緣瑞當(dāng)逼期俱及亮未亂來(lái)頸期目間萌發(fā)澤生花的襯交痛易王或廢事柜項(xiàng)料的鵝方權(quán)法添。會(huì)怒計(jì)蛙政紫策另變謹(jǐn)更會(huì)僑計(jì)木處愁理殃方屆法狐：原漿因講一臺(tái)：販按嚷新蓮選沖擇至的循會(huì)朵計(jì)葉政央策青要冤求艘的僑方濕法噴核辣算囑。召如權(quán)沒(méi)艦有筐相翼關(guān)菠規(guī)請(qǐng)定剝則央采騾用覽追鉛溯追調(diào)化整吸法塵。原法因則二返：障采嘉用卷追顧溯攪調(diào)籍整刻法顏。注穗：旨如鳳果偶會(huì)泛計(jì)摸政磨策份變先更訊的廢累與積漢影砌響匯數(shù)堂不石能秘合鑒理錫確吩定膜，洲無(wú)到論黎何僅種哀原賠因籌變踏更考會(huì)夜計(jì)捷政暴策賄，恩都播可繼采域用墾未宴來(lái)宜適該用暢法娘進(jìn)類行漢會(huì)鍋計(jì)倍處答理老。會(huì)擔(dān)計(jì)機(jī)估販計(jì)誘變棟更巨：定洗義獅：?jiǎn)?huì)便計(jì)發(fā)估痕計(jì)菌是沈指稀企士業(yè)極對(duì)避其敢結(jié)示果凡不司確燥定毒的戒交府易工或狠事扮項(xiàng)慮以而最晉近倆可歉利賴用潮的承信抓息匪為剖基栗礎(chǔ)眉所禿作漢的約判京斷屑。伯隨旁時(shí)匹間他的擁推睡移僚，導(dǎo)由吧于注情筐況朝發(fā)翻生紗變無(wú)化評(píng)，暗或嶺者洗掌連握密了屆新裕的挨信衛(wèi)息襯，臺(tái)積映累欄了搏更舅多楊的筑經(jīng)銜驗(yàn)斷，碰使宅得盆變剩更距會(huì)撈計(jì)清估筍計(jì)給能犧夠珍更哲好柜的匪反何映所企粘業(yè)懇的傳財(cái)榨務(wù)溉狀遺況茶和占經(jīng)塞營(yíng)隨成枯果庸，底從帝而晉對(duì)摩估免計(jì)蠶加遷以寫變委更除。原殺因徹：夜賴寶以混進(jìn)吩行瓣估始計(jì)狀的躍基姨礎(chǔ)拖發(fā)千生狡了瞧變?cè)；?；躍取尤得角了擔(dān)新暫的剝信本息斷，世積豪累例了延新桶的倡經(jīng)織驗(yàn)脾。會(huì)吩計(jì)肉估嚇計(jì)聾變暴更澆：會(huì)盼計(jì)饒?zhí)幬汤砺狗娇喾ㄖ茫何慈~來(lái)節(jié)適落用夠法會(huì)扶計(jì)掘差筆錯(cuò)包更貴正定補(bǔ)義猶：聲會(huì)唇計(jì)氏差方錯(cuò)窮是莖指腳，祥在慌企冤業(yè)尿會(huì)比計(jì)聚核僑算匙時(shí)朱，津由啞于脂計(jì)崖量躲，顯確懼認(rèn)剖，借記延錄喊等弄方衡面提出攀現(xiàn)采的澤錯(cuò)當(dāng)誤判。言包惜括律會(huì)模計(jì)暢政催策織使病用趙上慌，子會(huì)小計(jì)糧估齡計(jì)曉上擇及征其抽他桐差采錯(cuò)懼。愧這河些玻差頁(yè)錯(cuò)染需施要勒改可正娘。會(huì)腰計(jì)問(wèn)處帆理暑方叉法古：1世。峰僅殼與困當(dāng)草期畢相其關(guān)丹的逐會(huì)妙計(jì)進(jìn)錯(cuò)燭誤霜：偷直脂接予調(diào)津整詞當(dāng)厭期咽的佛相滑關(guān)銜項(xiàng)色目察。2極。錫與月以妖前凱期循間柴相田關(guān)取的區(qū)非遭重抱大剛會(huì)謹(jǐn)計(jì)匹差巖錯(cuò)探。鼓如付影害響跡損波益囑直客接贈(zèng)計(jì)殺入社本機(jī)期卻凈秩收夜益穗，感其飾他檔相袋關(guān)酒項(xiàng)祖目目也護(hù)作卻為諸本冬期商數(shù)圈一畜并喜調(diào)幼整熱，念如躺不友影找響蛛損算益循，嗽應(yīng)很調(diào)若整收本逆期覽相搞關(guān)犁項(xiàng)逢目鮮。會(huì)汪計(jì)殺差就錯(cuò)對(duì)更駐正3坦。惰發(fā)拿現(xiàn)量與做以李前慘期孕間新相固關(guān)旬的授重牙大恭會(huì)格計(jì)射差搏錯(cuò)襯，僻如戀影登響否損朱益銜，蘿應(yīng)譽(yù)將縱其錄對(duì)嘆損躍益稅的痛影裕響告數(shù)租調(diào)庫(kù)整孟發(fā)軟現(xiàn)襪當(dāng)丟期測(cè)的火期豪起敢留低存衛(wèi)收呢益陶，狹會(huì)摸計(jì)購(gòu)報(bào)扇表命其級(jí)他蜜相田關(guān)探項(xiàng)粱目寫的等期顆初直數(shù)車也興應(yīng)祖一廁并寒調(diào)欺整摩，純?nèi)缛绮皇秤疤桧懗虛p蘭益晶，阻應(yīng)廟調(diào)厚整娘會(huì)扁計(jì)準(zhǔn)報(bào)墻表極相奮關(guān)嶼項(xiàng)革目唐的紋期澆初唇數(shù)音。重前大窩會(huì)悟計(jì)劫差晃錯(cuò)微：拋企解業(yè)槍發(fā)輩現(xiàn)測(cè)的宇使關(guān)公錦布言的樣會(huì)術(shù)計(jì)千報(bào)神表遞不勺再紡具牌有翅可撲靠彼性同的盛會(huì)輪計(jì)只差饞錯(cuò)盞。斷一迫般沫金輕額聾比鑰較候大點(diǎn)，撒通執(zhí)常撥金勉額剛占李該宜類匪交化易為或?yàn)跏潞揄?xiàng)永金做額怨的赤1支0節(jié)%傷以扭上渠為庭重誤大我。會(huì)兵計(jì)乏披味露會(huì)蝴計(jì)欲政寸策工變畢更勇，捎會(huì)垃計(jì)緣瑞估碑計(jì)通變圖更襪的遇內(nèi)想容碧和抄理自由預(yù)，旋重紐奉大抽會(huì)蕉計(jì)侄差冶錯(cuò)謹(jǐn)更預(yù)正艱的地內(nèi)燙容宣。會(huì)稼計(jì)殃政殼策漲變墨更玩，遣會(huì)岡計(jì)抱估伸計(jì)火變輩更曉的均影戴響楚數(shù)塞，忍對(duì)盞損苗益光及聯(lián)相萄關(guān)礙項(xiàng)徐目派的倚影榜響絞。硬重賴大捏會(huì)霞計(jì)豬差領(lǐng)錯(cuò)芳更歐正絡(luò)金飾額賓，鑒對(duì)還凈罷損爸益銜的憤影老響衛(wèi)及韻對(duì)序其訴他傻項(xiàng)嬸目徹的智影污響裁。會(huì)房誠(chéng)計(jì)剝政兄策聰變鞋更妙累炸積答影撤響漆數(shù)說(shuō)不至能匯確拘定滾的宿理伙由帥，矮會(huì)聞?dòng)?jì)憲估寸計(jì)瞎變蔑更已的炮影翼響董數(shù)忘不醋能睬確融定壺的車?yán)碜接缮?。?lián)仆邦悟保吹險(xiǎn)倘法編案嘗(F帝I哪C哭A屯)規(guī)萬(wàn)定征的樂(lè)員掛工娛應(yīng)勉交掏納喘的厚社這會(huì)淘保腿障扶金浸和澇醫(yī)扁療原保趴險(xiǎn)無(wú)金聯(lián)友邦娃政良府景和追州課個(gè)促人合所趴得捎稅慈削善恩捐撒款銳、祝儲(chǔ)撕蓄種計(jì)矩劃窄、鞭工駛會(huì)筆經(jīng)沖費(fèi)垮和箭其吐他村各梅種望扣僅除范項(xiàng)巴目員超工扇成怕本S森l狡i管d萬(wàn)e經(jīng)1蹲0遇-費(fèi)9員造工墻工榨資逃中逐的植扣鐵除桿項(xiàng)雜：?jiǎn)T混工伶成掏本S割l批i許d頂e桃1護(hù)0幅-熱1召0假禁設(shè)懂一骨個(gè)帳三玩口奪之仰家溉的必員勞工安，巨1增9雕9提8伸年疾某右一快周檔的撤周樹工努資憂是$規(guī)6卵0爐0諸，扣失除囑項(xiàng)浙包誕括$哈4牲5顛.筐9意0的F跪I耀C壞A稅場(chǎng)和$濃6姐3鄰.禽0樹0公臺(tái)司級(jí)替貼政棄府姨征蛙收誤的服稅恩金寸。熊此倘外遺，蚊該棚員葉工難有$阻4糠5片.扇9循0的F獻(xiàn)I疤C藥A稅呼和$極5云4的視聯(lián)圍邦嚼和六州綿失搜業(yè)鹽保晨險(xiǎn)椒稅洲的么配圈比饞費(fèi)浪用條。賺索取報(bào)工墨資窗時(shí)棄：工讀資謙成疏本圓6鉗0宗0虛.見(jiàn)0廁0應(yīng)稅付鑒工巴資6旺0始0耽.必0虹0員永工蝕稅鳥收茄成完本甜9推9桶.躲9向0應(yīng)閑付F傲I饅C草A稅4湖5媽.泄9隱0應(yīng)柳付宅失初業(yè)旨保迷險(xiǎn)躬稅5靠4姐.賤0纖0員盛工眉成深本S饑l取i永d轉(zhuǎn)e貼1綁0寸-繭1貍1支如付寄工消資竿時(shí)等：應(yīng)草付鋸工傘資則6嘴0液0閃.價(jià)0籍0現(xiàn)單金桑4且9首1鹿.煙1茫0應(yīng)賣付F宋I眠C擁A稅飾4廚5罩.翼9喬0應(yīng)摸付犧公態(tài)司沸替著政丈府典扣痛繳尸的甲稅月金6按3通.神0慮0政喇府鑰收厚到禾稅濤金壟是啄：應(yīng)點(diǎn)付F團(tuán)I史C提A稅9喊1些.儀8群0應(yīng)廚付磨失肝業(yè)編保念險(xiǎn)殿稅5南4剃.債0蓄0應(yīng)沸付宜公槐司避替煩政斬府在扣旦繳東的第稅旱金6釀3荷.耳0除0現(xiàn)質(zhì)金2腫0拋8戴.蚊8邀0$點(diǎn)4各5辯.民9居0高+$室4榆5會(huì).槽9箱0當(dāng)料年雞的膨服扛務(wù)挽成斬本當(dāng)露年寺的食利負(fù)息蟻成漂本養(yǎng)挨老騰金先計(jì)衣劃耽的險(xiǎn)實(shí)竄際問(wèn)投窯資懸回光報(bào)其皺他內(nèi)與強(qiáng)養(yǎng)刷老蒼金味相翻關(guān)滿項(xiàng)股目利的苗攤量銷養(yǎng)繪老勉金S元l含i植d呆e稅1脹0裹-天1哲2一裁家殼公壞司留的蘭養(yǎng)棒老昨金誘成臉本寶是染下掠面夸四奔項(xiàng)診的修總步和窄：養(yǎng)盯老俘金S姑l鐮i柿d刊e丹1州0口-匠1盾3固知定狂收奇益話養(yǎng)刻老寄金徒計(jì)漠劃傲的批凈狠養(yǎng)涼老飛金耗成室本睜是$堪5鉆0金0蜂,垮0父0漁0凈些養(yǎng)盟老擦金具成撓本鳥5廉0靜0槐,鏟0私0密0短佛期趙養(yǎng)糞老葵金亂成漏本葵（冠負(fù)夸債錫）5徐0游0鍬,展0忙0尾0負(fù)呼債公赴司屆出泊資$寧4搬5鑒0撐,檔0蹲0矩0設(shè)至立柏養(yǎng)星老忠基村金.短襪期到養(yǎng)幼老英金狂計(jì)脾劃坊（射基雀金芬）4亂5秩0殿,爪0想0慶0現(xiàn)宵金謠4臟5載0誓,折0抓0勞0所撫得箏稅暖：港就骨所波得麗額疼納錄稅會(huì)物計(jì)低收艷益厲與孫應(yīng)杏稅萌收滾益快：會(huì)華計(jì)孟制拴度手和禮稅躲法仙兩質(zhì)者父的戶目礎(chǔ)的勝不捐同弊，臥對(duì)仆收沿益獵，塞費(fèi)君用懷，豎資尖產(chǎn)著，音負(fù)竟債閥等傳的箭確惜認(rèn)架時(shí)榜間剃和掉范爐圍益也寇不異同桃，之導(dǎo)媽致溉會(huì)福計(jì)廢收持益吹與向應(yīng)食稅鴉收寨益羊不碗同炎。差恰異券：永件久辮性修差銷異臨恰時(shí)虧性改差車異所燒得貫稅永判久欺性問(wèn)差挖異衫：幫某悲一希會(huì)秧計(jì)稀期劉間蘿，禁由呀于竿會(huì)拘計(jì)茂制不度協(xié)和絮稅傳法拾在察計(jì)報(bào)算追收栗益閃，獅費(fèi)鞋用短或瓣損世失綢時(shí)敲的敏口美徑隔不豎同鞋，血所負(fù)產(chǎn)族生敲的獸稅淚前列會(huì)惠計(jì)講利舞潤(rùn)餐與萄應(yīng)口納謀稅麗所草得愉額濕之踏間熊的痛差杯異悶。抹這幅種傲差尼異算在貌本首期劈燕發(fā)星生蓬，業(yè)不膛會(huì)預(yù)在衫以狡后媽各牌期垂轉(zhuǎn)喂回墻。時(shí)由間色性右差獻(xiàn)異券：越由刪于參會(huì)躁計(jì)市制花度港和周稅墓法貓?jiān)趹]計(jì)墻算漆收亦益開(kāi)，非費(fèi)洋用麗或醋損絡(luò)失雁時(shí)叨的睡時(shí)好間澤不蚊同梳，有所逆產(chǎn)之生李的吉稅殼前斤會(huì)英計(jì)蘇利爸潤(rùn)怕與境應(yīng)帶納央稅記所矛得需額爭(zhēng)之機(jī)間久的關(guān)差眠異右。祝這漂種動(dòng)差忌異敵發(fā)掉生閘于蘇某核一儉會(huì)炮計(jì)輛期蒙間強(qiáng)，侮但思在黃以意后屬一雅期顏或擴(kuò)若擁干很期螞內(nèi)掩能潮夠橫轉(zhuǎn)不回所枯得姓稅惰會(huì)擠計(jì)憶處松理應(yīng)殊付鵝稅紋款加法充：糞企手業(yè)遣不示確聚認(rèn)僻時(shí)暢間版性山差需異厚對(duì)北所厲得只稅扔的堪影廚響姻金職額權(quán)，警按教照跳當(dāng)坐期承計(jì)鳴算表的果應(yīng)惰交溪所纖得鉛稅騎確系認(rèn)柴為喘所盞得翼稅錄費(fèi)素用康的忌方踏法礦。動(dòng)本暫期戚所表得敵稅托費(fèi)鑄用兵等射于戴應(yīng)湯交因所價(jià)得租稅納墊稅肝影戒響悅法蠅：歇企撇業(yè)鋸確喬認(rèn)隨時(shí)旬間廟性喊差丘異釋對(duì)鋼所湯得頓稅互的習(xí)影牲響轟金額額谷，映按霉照褲當(dāng)騙期廢應(yīng)譜交孫所悲得彩稅預(yù)和珠時(shí)鼓間良性敲差載異語(yǔ)對(duì)銀所獲得攝稅軌影思響樓的也合需計(jì)增，命確肯認(rèn)皮為口當(dāng)啊期窯所包得層稅演費(fèi)江用額的切方雙法鑰。找時(shí)耕間徑性冤差鞏異閥對(duì)遵所導(dǎo)得告稅不的鑰影妖響碧金秋額焰，硬遞缺延熔和裳分溜配也到殊以只后惑各擴(kuò)期顆。所捏得優(yōu)稅異會(huì)就計(jì)全處問(wèn)理在鍵具商體億運(yùn)恭用堡納估稅燃影濱響鈴會(huì)污計(jì)鍛法挽核嗎算困時(shí)虛，每可喝選顛用怎遞曾延鍬法仍和忘債育務(wù)涼法河：在缺所熄得怕稅侄率然不著變柱的速情爬況勝下隊(duì)，鍋兩遇種鼻方聞法抗的翅核俱算虧結(jié)峽果沙相給同霧。在晌所問(wèn)得固稅危率勿變世動(dòng)仇的較情相況朽下割，淋兩亮種悄處網(wǎng)理拒方叔法擾的決核遣算雙結(jié)楊果綠不膚完跨全閃相賊同區(qū)撐別厚：旁對(duì)臺(tái)遞布延沃稅兩款貫的驚看沸法孤，薄是右否室代譽(yù)表耽未樸來(lái)陸收流款芒的拒權(quán)伏利露或損者飽未液來(lái)茂付攪款浴的夠義罪務(wù)紛。所乎得需稅紗會(huì)指計(jì)尊處閃理應(yīng)誦付視稅滿款裹法齒：哥借外：洗所碑得泰稅榮費(fèi)肌用貸黨：秩應(yīng)買付買所犁得盞稅納邪稅傻影碗響虛法弄：借濤：服所肝得蔬稅別費(fèi)毅用遞壺延互所施得乞稅挨借挑項(xiàng)貸給：差應(yīng)檢付核所畝得裝稅遞拋延業(yè)所創(chuàng)得推稅平貸熊項(xiàng)所闊得字稅免會(huì)途計(jì)改處級(jí)理1莊。常（鑼會(huì)墨計(jì)鉤收恭益奧–勵(lì)永鎖久遍性敢差炊異吧–疫時(shí)帶間路性居差蠢異證）*獄所小得黑稅婚稅乓率=裹應(yīng)誓付遺所諸得悠稅2爐。房誠(chéng)（蒙會(huì)爛計(jì)陷收效益院–巾永威久震性遼差訓(xùn)異主）*壁所略得贏稅刺稅猜率=甚所全得父稅墻費(fèi)士用3拔。泊遞閣延教所本得奴稅瞧借千或咱貸圾項(xiàng)蛋=使1膠-思2所北得災(zāi)稅S統(tǒng)l雁i縣d擁e掙1譯0急-更1郵4公遵司燙購(gòu)賀買忙價(jià)喜值群均言超譯過(guò)$漏1趴5套,欲0厲0仙0的剪個(gè)抬人劈燕電伙腦叢。青從拜稅徑收候角秤度霧，副它宮希輕望靜采房誠(chéng)用橡加友速羊折僵舊歪法聾。傅從畫財(cái)兼務(wù)陜報(bào)奏告難角鞋度跡，雙它檔決都定前采騎用罷直漂線迅折隙舊仿法寧。第雞一球年妄，閑從究稅歌收非角鍛度董計(jì)饞算聯(lián)的擁折匯舊態(tài)費(fèi)喜用功要磚高功于濃從掌財(cái)肌務(wù)詠報(bào)焦告內(nèi)角盼度扁計(jì)局算對(duì)的鹿折興舊虹費(fèi)畢用戴。如謊果感公鞋司次其貧他彼科獎(jiǎng)目煎的霞會(huì)誦計(jì)新處跌理辦都沒(méi)不卻存坑在填財(cái)僚務(wù)艇報(bào)熱告袖和劫稅滔收瘡的拋差悼異系，乘該首公堆司模當(dāng)叫年嚼的切應(yīng)創(chuàng)稅電收靜入顏要姓低稈于漢它構(gòu)的紀(jì)稅今前柄收惰入應(yīng)的罷賬鞋面盼價(jià)走值賞。年惡末仿公貫司曠電規(guī)腦港從勝稅炕收起角卻度雖計(jì)友算糞的蜂賬距面軍凈系額販要考低括于詳從礦財(cái)護(hù)務(wù)燈報(bào)塌告解角嚇度普計(jì)忙算漂的塞賬臣面川凈民額妹。遞舊延統(tǒng)所梯得足稅S班l(xiāng)桿i彼d材e廳1灣0距-燙1隨5由鐮于織臨刊時(shí)崖性撤差秧異繼的絡(luò)存妥在膚，葛一謀家峽公陷司妖1竹9仁9鈔8疫年押向醉股堂東鹿報(bào)咱告扭的屋稅閘前擾收兔入循為$角1盾,發(fā)0沉0劍0許,境0領(lǐng)0畏0步，所穴得受稅準(zhǔn)費(fèi)呢用普為$性3濟(jì)4電0敢,霸0責(zé)0叨0顫。它床向I箭R憤S納信稅輕時(shí)棒的鄉(xiāng)豐應(yīng)肥稅姑收名入賢只逆有界$茅8管0附0異,挽0污0釀0倡，達(dá)應(yīng)爺付毒所協(xié)得慰稅候只價(jià)有$供2便7偽2藍(lán),國(guó)0計(jì)0器0村。資產(chǎn)=負(fù)債+股東權(quán)益

-$272,000留存收益-$340,000反巨映誕實(shí)但際偽支憑付象的棉所播得跳稅反王映放計(jì)錢算前賬朗面丈收災(zāi)入賣的且所慎得梯稅糕費(fèi)坡用遞費(fèi)延狂所黑得亂稅S董l躺i反d頃e覆1墨0擴(kuò)-玩1督6由汪于識(shí)臨予時(shí)地性長(zhǎng)差務(wù)異米的守存公在刃，脫一附家哄公園司飛1選9敵9治8南年繼向繼股沸東旦報(bào)命告狡的臣稅牌前喉收積入娘為$掃1但,碑0賤0膛0絨,斯0抬0旱0臂，所渣得告稅把費(fèi)色用膏為$藝3為4獵0擊,淚0筐0靈0堡。它險(xiǎn)向I殃R瞎S納管稅瘡時(shí)右的濃應(yīng)珍稅赤收囑入顆只麥有蟲$咳8蔥0嫁0采,徐0砍0妹0勤，眨應(yīng)漠付孤所金得黎稅夠只如有$墾2怠7碼2喪,央0自0督0刑。所溜得寬稅過(guò)費(fèi)蜂用最—蟻—橋現(xiàn)示在2浩7糾2嬸,柜0杏0澆0所沈得掏稅沒(méi)費(fèi)認(rèn)用望—甩—獲遞洋延把6釘8茄,深0捐0媽0現(xiàn)拒金2顛7書2腰,捧0泛0伸0遞羅延揉所攪得爽稅哄負(fù)轟債6脖8眉,耀0滲0借0計(jì)某量危遞乘延泛所絲式得糖稅S朋l些i愧d沖e泰1呼0漸-燒1微71截9疾9痰8控$棍1點(diǎn),籠0缺0繼0苦.蛛0澤$殖3摟3慈3鍵.程3感$脊6芳6辦6叢.致7播$姜2繭6叼6貸.勸71寫9幸9饑9疼1燥,隔0巖0抄0貞.群0相2為6漁6丹.鐵7頓7刻3鵲3悶.假3灣2傻9爭(zhēng)3駝.脹32扮0網(wǎng)0袍0釘1堆,剪0感0牲0膠.棄0害2務(wù)0燃0奶.熊0雨8墻0何0茂.納0腔3奇2嗚0倡.六02睡0滔0月1觀1擴(kuò),泡0銷0寺0稠.壓0艘1涼3貌3兔.終3宿8預(yù)6臥6寺.緒7妖3艱4賄6輕.筋72墊0訴0真21側(cè),款0室0懲0走.旁06慨6晉.法79貓3連3從.洗33嚇7握3活.污3$屑5角,予0燈0償0膜.紹0濾$呼1召,浮0炭0半0章.握0臂$騎4負(fù),使0掘0稠0較.毫0裂$恢1傭,他6傻0刷0授.姑0年晌度牌折刺舊論和犬納溝稅獲前同的喬收四入折輸舊魄費(fèi)塘用應(yīng)榆稅節(jié)收牽入應(yīng)港付精稅因金您(燦4休0德%充)計(jì)象算婦應(yīng)漆