會(huì)計(jì)核算方法基本前提與一般原則

會(huì)計(jì)學(xué)原理

嚴(yán)笑麗

email:yxl0502@21

第一章總論第一節(jié)會(huì)計(jì)的概念

第二節(jié)會(huì)計(jì)的對(duì)象第三節(jié)會(huì)計(jì)核算方法第四節(jié)會(huì)計(jì)核算的基本

前提及一般原則

第一節(jié)會(huì)計(jì)的概念

一、會(huì)計(jì)的產(chǎn)生和發(fā)展

會(huì)計(jì)的產(chǎn)生和發(fā)展與社會(huì)經(jīng)濟(jì)發(fā)展水平和管理要求的迅速提高相聯(lián)系。實(shí)踐證明，經(jīng)濟(jì)愈發(fā)展，會(huì)計(jì)愈重要。

會(huì)計(jì)的萌芽：“結(jié)繩”、“刻木”。

古代會(huì)計(jì)階段：西周的“月計(jì)月會(huì)”、

唐宋的“四柱清冊(cè)”。近代會(huì)計(jì)階段：明末清初的“龍門賬”等。

現(xiàn)代會(huì)計(jì)階段：20世紀(jì)50年代以后，電子技術(shù)的應(yīng)用及會(huì)計(jì)種類的細(xì)分。二播、鋸會(huì)美計(jì)抹的駝定闖義會(huì)皇計(jì)溪是情以轎貨先幣塌為淚主廁要同計(jì)搶量畢單更位逼，信并附利丑用暗專嘴門祝的砍方個(gè)法繭和糟程央序肥，陷對(duì)啦企遙業(yè)橫和救行著政重事圾業(yè)雖單裹位序的游經(jīng)火濟(jì)唱活瓶動(dòng)滾進(jìn)育行愉完技整識(shí)的婚、亡連腎續(xù)什的鳥、暈系兩統(tǒng)裙的漫核蠻算勻和摧監(jiān)袍督戒，螞旨嶼在哀提備供甚經(jīng)蝦濟(jì)瓶信加息納和撈提木高坊經(jīng)番濟(jì)徹效濫益給的特一乘項(xiàng)敬管廚理愛(ài)活賓動(dòng)昌，緣瑞是摸經(jīng)外濟(jì)敘管煙理關(guān)的浙重錘要乖組雜成屬部村分保。第桌二兆節(jié)曉會(huì)箏計(jì)報(bào)的剛對(duì)孩象一厲、儀會(huì)拐計(jì)慨對(duì)寄象峽的僅概喊念會(huì)形計(jì)今對(duì)未象扮是勇指芽會(huì)雜計(jì)膛所扛反祥映們、透監(jiān)室督業(yè)和參參庫(kù)與擇預(yù)屢測(cè)茅決羊策賢的初內(nèi)抬容鐵。從滑宏酸觀嘉上敏來(lái)?xiàng)澱f(shuō)哪，廣會(huì)麻計(jì)驗(yàn)對(duì)鈔象盟是眠擴(kuò)娘大握再暗生拒產(chǎn)貧過(guò)專程常的燭資軋金紋運(yùn)姿動(dòng)乒。從屯微土觀送上券來(lái)逮說(shuō)示，晚會(huì)辭計(jì)狀對(duì)真象島是起企妹業(yè)擾經(jīng)槍營(yíng)喜活在動(dòng)但的引資扭金統(tǒng)運(yùn)牽動(dòng)退。動(dòng)企爭(zhēng)業(yè)腥資檔金珠運(yùn)連動(dòng)喂表藝現(xiàn)虛為佩籌固集忠資枕金品、態(tài)使階用返資令金每和縫收熊回釀資期金慌的獻(xiàn)過(guò)隔程辱。二、工業(yè)企業(yè)的資金運(yùn)動(dòng)采購(gòu)過(guò)程生產(chǎn)過(guò)程銷售過(guò)程貨幣資金材料物資在產(chǎn)品產(chǎn)成品貨幣資金儲(chǔ)備資金生產(chǎn)資金成品資金勞女動(dòng)短資鼓料論的扭耗及費(fèi)嫂（扶折痛舊程）活桶勞老動(dòng)拋的登耗牌費(fèi)灶（嶄人碰員齒工懶資奮）其聰它康費(fèi)叮用第么三炸節(jié)氏會(huì)怠計(jì)烘核種算幻玉方現(xiàn)法一往、寄定續(xù)義會(huì)雕計(jì)潛核躺算點(diǎn)方釀法疤就血是煎對(duì)屑企浸業(yè)鴿等潛單輸位碎的呢經(jīng)撓濟(jì)夠活店動(dòng)奮進(jìn)餓行斯全沃面陜、爬系攤統(tǒng)遇、黎連孤續(xù)孩地貧反陪映緩和半監(jiān)均督才，為酸經(jīng)階營(yíng)撞管焰理設(shè)提法供胃必饅要靜的坑信請(qǐng)息著所柏應(yīng)土用駁的畢方洋法史。1污.波設(shè)酒置怠會(huì)恰計(jì)植科霉目錯(cuò)和靜賬翠戶波；2請(qǐng).蟻復(fù)鼓式誰(shuí)記滅賬湊；3愁.立填光制礎(chǔ)和不審火核芳會(huì)萌計(jì)登憑籃證配；4輝.愉登公記遭賬桑簿融；5哥.預(yù)成技本尖計(jì)抽算間；6貫.編財(cái)喉產(chǎn)孔清嘉查灣；7菌.露編掌制毒財(cái)畏務(wù)柔會(huì)勝計(jì)毛報(bào)尤告徐。二展、弊會(huì)略計(jì)珍核炸算負(fù)的聚主芳要什方囑法一拒、也會(huì)任計(jì)筑核居算字的零基惹本銹前易提(設(shè)一畜)基定恒義會(huì)鄉(xiāng)豐計(jì)凡核蘿算旬基兼本母前嚼提述又盞稱染會(huì)芽計(jì)洪假寺設(shè)伴，悔是來(lái)指真為債了銅保之證救會(huì)令計(jì)組工壇作賊的贊正補(bǔ)常牽進(jìn)泥行鐵和耐會(huì)近計(jì)吉信閱息師的親質(zhì)漏量支，扁對(duì)煉會(huì)菌計(jì)媽核慶算棋的鮮范芹圍初、昌內(nèi)加容湯、旗基柴本筒程貸序具和鍛方莫法響所素作懇的艇限測(cè)定管，墨并厲在稿此澤基昨礎(chǔ)圾上畢建靈立勇會(huì)石計(jì)污原抵則保。第縱四耀節(jié)新會(huì)候計(jì)機(jī)核衣算跌的佳基躁本幕前械提事和淡一虛般安原桐則(奸二疑)烘內(nèi)綿容1融.恰會(huì)載計(jì)從主田體凡己是大能咸夠愧獨(dú)董立付組肆織析會(huì)謀計(jì)馬工傅作屋，口獨(dú)色立缺計(jì)焰算固盈拾虧攏，捆獨(dú)擺立遍編藏制皮會(huì)譜計(jì)黑報(bào)章表椒的撤經(jīng)堡濟(jì)泳單呀位快都標(biāo)可雖作腔為蝕會(huì)爽計(jì)雄主影體克。2菜.寇持純續(xù)鋤經(jīng)會(huì)營(yíng)是由指誘企告業(yè)學(xué)在憑可違預(yù)俊見京的千將皆來(lái)耽，祝以盞正遮常豆的栽生喊產(chǎn)脅經(jīng)鏡營(yíng)竹活搬動(dòng)滑為密前州提議，勒不曠考剛慮垃企捧業(yè)臉是辨否文將晉破顧產(chǎn)雅清垮算畫。3敵.基會(huì)崇計(jì)農(nóng)分囑期年師度怒；災(zāi)半習(xí)年咬度牙；表季優(yōu)度吃；鋼月抖度亦。在齊我必國(guó)突：折以倘公茄歷顧年拍度懇作桿為仰會(huì)畜計(jì)沉年免度4衫.遵貨金幣驗(yàn)計(jì)稿量以材人缸民柿幣剃為芒記盡賬頓本硬位免幣爬。開業(yè)處務(wù)勝內(nèi)繞容洗以督外陸幣落為帶主蓄的憶單械位摟，吧可浪以摸選僑擇賤一德種我外毛幣春為橡記樓賬使本躬位囑幣挎，禿但賤編牧制予報(bào)楊表耕必義須新采健用宗人恩民攀幣食。二繭、坐會(huì)毯計(jì)北核很算薪的發(fā)一幣般幕原勞則1辮.短可凡靠財(cái)性減原軍則:黑會(huì)友計(jì)受核趣算疫必蓄須景以盲實(shí)睬際黃發(fā)酸生歐的若交網(wǎng)易友或方事闊項(xiàng)獎(jiǎng)為伙依穴據(jù)確，權(quán)如仁實(shí)艘反后映精財(cái)嚷務(wù)區(qū)狀直況轎和緊經(jīng)貪營(yíng)強(qiáng)成哨果段，壞做迫到尿內(nèi)省容撤真找實(shí)搏，藍(lán)數(shù)俘字遵準(zhǔn)嬸確封，話資塑料如可膜靠像。2孝.泳相繭關(guān)肅性彼原央則:己企延業(yè)機(jī)提故供嗎的掘會(huì)存計(jì)蠶信光息雁應(yīng)集當(dāng)?shù)つ軘硥蛞鄯促囉硯X企反業(yè)楊的注財(cái)揭務(wù)惱狀劃況賠、幅經(jīng)喇營(yíng)塌成艘果藝和悅現(xiàn)身金經(jīng)流顆量咳，賠以肢滿掏足畝會(huì)下計(jì)可信停息押使搏用勵(lì)者評(píng)進(jìn)耍行殊決拘策虎的瘡需泳要影。3遍.鞠可蕩理頸解司性喚原燙則:竟會(huì)祖計(jì)都信喜息亦應(yīng)飛當(dāng)吐清眾晰算明兔了勝，梁便閑于有使洗用卸者摩理廉解也和像利錢用宏。4帖.兆可跌比侍性跑原準(zhǔn)則:萍會(huì)剛計(jì)僑核頭算抗應(yīng)慣當(dāng)俱按卵照蜻規(guī)危定繪的會(huì)抓計(jì)雙處顆理禍方鞭法飛進(jìn)甚行篇，雖會(huì)能計(jì)庸指光標(biāo)定應(yīng)充當(dāng)冬一跨致殃，簡(jiǎn)相舟互冊(cè)可鳥比埋。5所.屯實(shí)孤質(zhì)追重振于獨(dú)形閱式宰原師則:押企格業(yè)內(nèi)應(yīng)院當(dāng)絞按確照兵交撈易或評(píng)事紗項(xiàng)鬼的井經(jīng)汗?jié)缹?shí)芬質(zhì)凈進(jìn)板行鴉會(huì)劣計(jì)律核辯算禮，模即洽不踏應(yīng)史當(dāng)鄙僅鋸僅高按后照喜它戚們戰(zhàn)的戲法醒律知形哨式脊作刃為構(gòu)會(huì)已計(jì)滋核五算床的活依洗據(jù)往。6.重且要索性摔原功則鬼:會(huì)番計(jì)疲核始算檔過(guò)狠程拳中商對(duì)記交曲易茶事錦項(xiàng)湯應(yīng)源當(dāng)龜區(qū)挑別紋其紋重堆要仔程驢度歲，正采疏用心不辮同薄的爽核躍算刮方功式摔。7箱.羅謹(jǐn)汁慎態(tài)性揚(yáng)原木則:棒會(huì)星計(jì)樸核脖算沙時(shí)剛，費(fèi)不較得殊多考計(jì)植資紋產(chǎn)族或萄收甲益錦，兩少?gòu)澯?jì)儲(chǔ)負(fù)晚債押或份費(fèi)襯用寬，查把壁會(huì)耍計(jì)繞核膏算雹盡父可駕能西建見立詞在示穩(wěn)鈴?fù)钻惪山伩砍兜某УA(chǔ)洪上慎。8迫.前及絡(luò)時(shí)代性鍋原痛則:鞭會(huì)神計(jì)脹核趴算別應(yīng)禽當(dāng)桃及間時(shí)雨進(jìn)亡行般，呀不戶得停提亡前夸或漠延磚后田。第掩二夕章指會(huì)喪計(jì)創(chuàng)要獻(xiàn)素爛和價(jià)會(huì)艱計(jì)爺賬現(xiàn)戶第但一電節(jié)會(huì)枯計(jì)適要餃素第某二捏節(jié)會(huì)顫計(jì)猶等申式第撕三效節(jié)會(huì)救計(jì)假科逝目第科四店節(jié)會(huì)筆計(jì)和賬懸戶第墨一購(gòu)節(jié)身會(huì)辟計(jì)臘要果素一景、囑概捏念會(huì)虎計(jì)禮要誓素鼠是庸對(duì)納會(huì)主計(jì)伴對(duì)視象蓋按糕經(jīng)螞濟(jì)泳特踢性峰所株做杜的梅基蚊本雖分高類哄，丸是揪構(gòu)休成劍會(huì)菠計(jì)測(cè)對(duì)罷象碎具她體痰內(nèi)六容耕的努主救要易因膽素柱，壯又爽是梯會(huì)遷計(jì)渠報(bào)戒表夠的非框兵架控和全基立礎(chǔ)麻，蘇因葛此佛又蛾稱匆為劣會(huì)餡計(jì)杜對(duì)透象盞要悟素費(fèi)或室會(huì)失計(jì)姐報(bào)屢表酒要障素芳。盤我來(lái)國(guó)姓《蔥企漂業(yè)抽會(huì)坐計(jì)珠準(zhǔn)姓則休》掛將屬會(huì)挎計(jì)越要輕素扇劃島分遲為姐資哭產(chǎn)赤、揉負(fù)嚴(yán)債驕、存所什有唉者紀(jì)權(quán)托益陸、盾收峰入敬、漆費(fèi)欣用便和喂利魔潤(rùn)拌六繪項(xiàng)童。二述、迷企礙業(yè)江會(huì)共計(jì)甚要咽素衡的?；媳玖T內(nèi)野容（蠢一泡）怨資現(xiàn)產(chǎn)1卸.穩(wěn)概棋念修:是肝指果由淡過(guò)處去對(duì)的妖交棕易無(wú)或殃事俘項(xiàng)乎形飽成鞋，為帖企企業(yè)誤擁房誠(chéng)有末或演控諒制服，救并絮能轟給云企姓業(yè)帶許來(lái)毀經(jīng)登濟(jì)貓利卻益沫的若經(jīng)雜濟(jì)京資哲源慰。2臉.霉特灑征后:a兔.及是閘由哭過(guò)細(xì)去廉的烘交鉤易厭或完事騎項(xiàng)叉所憑形朗成淚。b白.效為跌企儲(chǔ)業(yè)紫擁誤有申或慮者扇控超制吃。c朱.略預(yù)勿期東給怕企快業(yè)叢帶攏來(lái)貿(mào)經(jīng)培濟(jì)落利吼益咳。3鋼.圓分置類管:流陰動(dòng)袖資季產(chǎn)砍：一棵年阿內(nèi)悅或孟超綱過(guò)井一瀉年申的補(bǔ)一瓶個(gè)哭營(yíng)痛業(yè)母周膏期育內(nèi)洪變肥現(xiàn)壁或陜者惰耗鎖用扔的讓資膚產(chǎn)炊。非袋流階動(dòng)系資無(wú)產(chǎn)綱：一相年晃以鏡上禽或謀超裳過(guò)自一嘆年倚的趨一茅個(gè)清營(yíng)笑業(yè)冷周爐期毯以末上朽變懲現(xiàn)圣或陽(yáng)者跑耗替用票的戀資析產(chǎn)哪。1肅.挎概喝念警:是漠指積過(guò)絨去另的當(dāng)交怨易銜、泥事羽項(xiàng)呢形扭成顛的吐現(xiàn)押時(shí)延義扭務(wù)芳，履抱行怒該蔥項(xiàng)坑義甲務(wù)荷預(yù)天期勾會(huì)津?qū)贾录~奉經(jīng)虎濟(jì)烏利添益勞流勝出令企裕業(yè)黑。2冒.爬特麥征章:a邀.雙是撿由食過(guò)割去沒(méi)交侮易摘引足起庭的緩，療是遷企在業(yè)它當(dāng)食前舌所貍承雹擔(dān)的幕義昌務(wù)欄。b瞎.睡由償企成業(yè)諒未富來(lái)耕某巨個(gè)解時(shí)啦期斬加尼以棗償擱還丸。c串.躬負(fù)暗債獎(jiǎng)的香清男償稠預(yù)斗期施會(huì)蝕導(dǎo)男致動(dòng)經(jīng)稀濟(jì)碗利孝益哭流堪出菠企痛業(yè)赤。3傭.暈分贊類卵:流卻動(dòng)巧負(fù)煉債轟：將環(huán)在舅一弓年淡內(nèi)凈或資者免超赤過(guò)切一然年斷的谷一益?zhèn)€樓營(yíng)掩業(yè)醫(yī)周箏期逝內(nèi)怨償密還暑的債密務(wù)朗。非譽(yù)流烤動(dòng)知負(fù)歌債：償泉還爪期貓?jiān)诩ひ慧櫟晖庖园羯洗祷蜻@者齡超豈過(guò)剖一胡年冶的植一嶼個(gè)懸營(yíng)背業(yè)縣周飯期以促上胳的撕債航務(wù)烏。（鹽二幕）壘負(fù)栗債1顛.邪概司念坡：鍋是額指幼所蔬有荷者譯在涼企段業(yè)貿(mào)資尺產(chǎn)灶中掠享競(jìng)有誘的數(shù)經(jīng)怒濟(jì)紐奉利戚益畝，其浴金寇額勞為殃資迎產(chǎn)蒙減芳去拉負(fù)晴債蝴后貢的匠余據(jù)額睛。2罵.揭特烘征污（魄與聾負(fù)綠債倡相腐比駝）陶：a帆.位所宜有柱者長(zhǎng)權(quán)艙益括無(wú)違須汁償逐還數(shù)，宇作貧為解企坑業(yè)帶的簡(jiǎn)長(zhǎng)破期性匆資配金叫周臺(tái)轉(zhuǎn)例使艦用續(xù)，世而恥負(fù)革債數(shù)是漲需穗要份償亞還融的疫。b沈.名權(quán)構(gòu)益盟置蹈于皂負(fù)唉債帖之餐后選。c渾.慢所蜓有吵者騙權(quán)萄益超的商大飯小惰取跡決輛于置出理資肌人止資虹金凍的棕大小談和馳企加業(yè)歪經(jīng)里營(yíng)哈狀挪況引的饑好票壞猜，第享歌受重最祥后拖的錘利潤(rùn)右分鼓配箏?？鸲镓?fù)卷債狡不測(cè)參痛與列企暑業(yè)盯的傾利單潤(rùn)饞分倡配添。3朵.光包檢括鄉(xiāng)豐：甩實(shí)撈收截資佳本欄（富或邀股貝本姨）狀、襲資秀本型公座積掃、盈違余歐公捷積州、芳未娛分燙配啄利翠潤(rùn)厚等男。（歉三懲）急所躁有渣者漂權(quán)老益（館四藏）曾收蛇入1擁.資概偶念簡(jiǎn)：是證指佳企開業(yè)牛在爭(zhēng)日欠常討活加動(dòng)另中因形隙成伴的璃、涼會(huì)耍導(dǎo)舌致分所淹有費(fèi)者茂權(quán)案益督增議加薪的岸、壩與結(jié)所抄有求者縮慧投唐入?yún)f(xié)資示本綁無(wú)者關(guān)止的體經(jīng)百濟(jì)嗎利逐益筆的握總斬流拐入艷。2謠.伏特利征耍：a涼.屑收果入笨是焰企潮業(yè)臟在直日糧常承活植動(dòng)刷中案形控成柱的泥。b肥.遙收舞入耽是咱企撤業(yè)麻經(jīng)眨濟(jì)僅利允益粗的撲總咸流復(fù)入晉。3秘.邊分罩類岔：主看營(yíng)蹤蝶業(yè)焰務(wù)燃收店入挎：是嘩企片業(yè)遍主大體耍業(yè)圈務(wù)托產(chǎn)劃生護(hù)的淘收船入閉。其校他考業(yè)剃務(wù)稿收醉入蟲：是叼指裳主找營(yíng)倍業(yè)托務(wù)翼以娘外尖企宣業(yè)握附怖帶什經(jīng)營(yíng)部的洗業(yè)瘦務(wù)轎所越產(chǎn)萬(wàn)生能的獨(dú)收犬入牽。（如五奔）朋費(fèi)弄用1牽.危概促念事：是牢指瓣企碗業(yè)耽在銀日泥常級(jí)活弊動(dòng)蠻中圾發(fā)獸生燭的唱、亭會(huì)權(quán)導(dǎo)玻致印所脊有畝者菊權(quán)降益鼠減物少振的預(yù)、浮與疫向京所遣有現(xiàn)者盲分線配礙利店潤(rùn)鉗無(wú)困關(guān)缺的礙經(jīng)響濟(jì)箭利醫(yī)益顏的座總風(fēng)流謊出黃。2地.幸特括征障（僑與煙收厲入某相統(tǒng)對(duì)丟應(yīng)牧）講：a伴.毫費(fèi)縣用切是染企權(quán)業(yè)鐮在例日甲常夏活紛動(dòng)佳中伍產(chǎn)稼生精的受。b延.尿費(fèi)五用擔(dān)是圣企渡業(yè)律經(jīng)健濟(jì)蠢利判益歷的救總并流濁出騾。3額.友分臂類累：a折.牢生搏產(chǎn)勵(lì)費(fèi)代用直持接引材知料充、賺直悅接器人途工躺和戴制魔造莫費(fèi)桂用b奴.驚期佛間候費(fèi)團(tuán)用銷趙售谷費(fèi)鬧用蟲、瞇管循理問(wèn)費(fèi)鵲用閉和貓財(cái)去務(wù)輝費(fèi)絹用（商六咳）甘利輝潤(rùn)1目.播概死念申：是檢指籍企運(yùn)業(yè)輝在宗一稠定揭會(huì)境計(jì)若期紙間犧的塑經(jīng)誦營(yíng)裹成揉果笛，愛(ài)即踢企辣業(yè)勵(lì)在泡一航定奸會(huì)帖計(jì)增期檔間蹈的佩收摘入金減序去威費(fèi)展用胡后途的擺凈擊額昨。2敲.孕分腳類煙:a鉗.的營(yíng)瞞業(yè)突利梁潤(rùn)主卵營(yíng)遲業(yè)嚼務(wù)羅利赴潤(rùn)纖＋懼其樓他毒業(yè)閥務(wù)隨利傅潤(rùn)川＋相投帥資震收咸益稅－淺期污間援費(fèi)那用b堤.抽利筍潤(rùn)赴總昏額營(yíng)尿業(yè)撲利守潤(rùn)詞＋句營(yíng)刃業(yè)問(wèn)外母收齡支們凈噸額c憲.慢凈禮利德潤(rùn)利嚇潤(rùn)瘋總壺額絹－閱所驅(qū)得吩稅權(quán)費(fèi)阿用第嘉二離節(jié)打會(huì)財(cái)計(jì)重等遷式一暢、會(huì)重計(jì)雨等故式米的政基魄本巨形腎式資牽產(chǎn)竹＝訪權(quán)續(xù)益＝支負(fù)辨?zhèn)悖姿坝袑氄叨讬?quán)努益*句會(huì)握計(jì)提等罷式胡是段表寧明神企每業(yè)儀諸辯會(huì)預(yù)計(jì)耐要暴素儉之膛間本相耐互關(guān)援系佩的智代沫數(shù)劣方啟程愁式貌表首達(dá)蓋式貿(mào)。*果會(huì)鵲計(jì)蓋等刮式蔑揭悶示外會(huì)剝計(jì)拳要烏素蔥之蜻間康的瓦內(nèi)最在掩聯(lián)筒系恒。*貴會(huì)線計(jì)樓等賠式筍是黃會(huì)祝計(jì)檔核浪算愁中待設(shè)質(zhì)置捐會(huì)娘計(jì)然科奪目主和弄賬賞戶負(fù)、復(fù)帳式攏記射賬眼和旗編探制合資蜓產(chǎn)些負(fù)爺債吳表柳的橋理消論惡依針據(jù)乏。二榆、唉經(jīng)唐濟(jì)畝業(yè)燈務(wù)膝的充發(fā)瘋生齊對(duì)鄉(xiāng)豐會(huì)轟計(jì)瞇等慘式斯的悲影鏡響1嚼.叮資菠產(chǎn)闖和代負(fù)谷債玻及慌所紛有回者嫩權(quán)扎益集雙芝方椅同超時(shí)等但額浮增柿加些。2償.軍資津產(chǎn)泡和停負(fù)宏債烘及礎(chǔ)所項(xiàng)有御者優(yōu)權(quán)慰益悔雙不方侍同謝時(shí)等件額會(huì)減貨少梳。3踏.追資哈產(chǎn)英內(nèi)挑部狀有雙關(guān)擺項(xiàng)演目硬有窗增焦有沿減永,瞧增鞭減金制額畫相完等炸。4讓.滿負(fù)攪債茫及悲所寬有竟者底權(quán)哥益圈有浩增斑有星減攝,狼增脂減金團(tuán)額拔相銅等斃。第婦三扮節(jié)惡會(huì)齒計(jì)竄科售目一王、有概墻念會(huì)百計(jì)足科揮目丑是童對(duì)新會(huì)挪計(jì)尊要倆素例對(duì)銀象恐的染具橡體匠內(nèi)燃容撲進(jìn)茶行丙分蛇類鄙核碗算略的論類狹目閘。鋪如以：茂庫(kù)叨存雖現(xiàn)果金存、錘銀腥行等存捐款東、庫(kù)舒存竭商堅(jiān)品購(gòu)等貝。二及、銷設(shè)往置挨會(huì)論計(jì)批科裳目帽的捷原豬則1瓜.牽要笛滿錦足門本賢企謝業(yè)書會(huì)通計(jì)掀核拌算源的存需怠要漿。2返.詠要荒滿壘足饒企趨業(yè)氣外取部糟和載內(nèi)乖部頂各懸信治息濾使疫用劫者約的話需概要葛。3非.倘會(huì)泛計(jì)房誠(chéng)科門目右應(yīng)廉按程國(guó)海家炊規(guī)登定液的嫌會(huì)推計(jì)倆制柿度趣統(tǒng)研一瞎編撤號(hào)率，以耗便瓶規(guī)逆范蔑會(huì)象計(jì)踩核饅算阿工雞作攏，振實(shí)囑行仗會(huì)濫計(jì)雜電馬算譽(yù)化戀。4住.線會(huì)鉆計(jì)子科課目川名垮稱勁力死求程簡(jiǎn)絞明雅扼紀(jì)要區(qū),筍內(nèi)平容海確慮切凱。三客、革會(huì)凈計(jì)擾科同目冒的曲分赤類1龜.皆按襪其尊反宋映乞的阻經(jīng)叨濟(jì)貞內(nèi)溉容榜分僅類資所產(chǎn)擺類鴉科寒目壓、曠負(fù)滔債烏類抽科討目炎、所誦有男者答權(quán)牛益妥類代科渡目肝、成魂本眉類處科滔目節(jié)、宏損剖益份類怕科爪目2貧.堡按耕隸蜘屬盛關(guān)呆系穿分蠻類總陷賬兇科魄目浮、輩明正細(xì)絮科華目第揭四退節(jié)撥會(huì)壯計(jì)瓶賬罰戶一睛、前概挽念所閥謂霜賬癢戶羽就色是堅(jiān)根頭據(jù)掏會(huì)哭計(jì)畝科蜜目波開歷設(shè)住的蒼，齊具承有等一廟定慈的元格懼式陸和矮結(jié)鼓構(gòu)毒，花分芝類沒(méi)連們續(xù)禽記匹錄憤各圣項(xiàng)拌經(jīng)埋濟(jì)專業(yè)武務(wù)朱引暗起堤的富各醒會(huì)柴計(jì)堡要抗素溫增具減朝變統(tǒng)動(dòng)教情默況慚及揚(yáng)其段結(jié)揪果掀的登一頃種旋工弓具籃和刻手蝕段榮。二善、派會(huì)勿計(jì)偶賬努戶絨與靜會(huì)兔計(jì)兵科畝目偷的華關(guān)超系（接一性）固區(qū)冷別1藝.醬會(huì)觀計(jì)方科弦目墓只腥是刻對(duì)點(diǎn)會(huì)昨計(jì)書要象素罩具段體趨分洋類傍的中項(xiàng)滲目潑名稱伶，凳本羅身脾沒(méi)腎有先結(jié)慎構(gòu)姓;綁賬騰戶架則壩不孩但怕有抓名昂稱允，塌而憑且有奧相灣應(yīng)饒的潛結(jié)覆構(gòu)勿，陽(yáng)能淚具太體桿記言錄俘經(jīng)邁濟(jì)欺業(yè)作務(wù)森的杰內(nèi)族容灰，提席供災(zāi)詳龍細(xì)吳的鈔數(shù)錘據(jù)劫資搬料馳。2膨.功會(huì)駕計(jì)覆科禿目牢的抹集憐合杏形卡成洗會(huì)計(jì)計(jì)昌科殿目輩表戰(zhàn)；賬愈戶懂的班集傻合州形顧成帖賬索簿斥。（兩二魂）棕聯(lián)扯系賬融戶詞依露據(jù)版會(huì)悟計(jì)圍科妥目輕設(shè)筐置淘，勤會(huì)王計(jì)征科英目毛則盲是采賬盼戶的替名魔稱雹,眉兩弦者咱反靜映忌的僚經(jīng)售濟(jì)帽業(yè)棍務(wù)乒內(nèi)睬容輔相漁同棒。會(huì)柿計(jì)虎科擱目掠—撈—給賬智戶萬(wàn)的陶名呆稱日詠期參—撲—臺(tái)登肢記喂賬瘋戶寧的猛時(shí)慶間憑津證旁編頑號(hào)奴—禾—這登棚記咐賬枯戶運(yùn)的而依漸據(jù)摘?dú)ひr—疤—案經(jīng)爽濟(jì)隔業(yè)任務(wù)櫻的覆簡(jiǎn)閱要數(shù)說(shuō)枯明金僵額征—遵—均增窯加更額貓、秧減由少許額赴和閑余們額三含、鼻賬殲戶學(xué)的賭結(jié)細(xì)構(gòu)維和謙內(nèi)總?cè)莸隈Y三榴章壞復(fù)醫(yī)式策記棋賬米法第耍一原節(jié)記鞭賬殲方拴法第綱二索節(jié)借牧貸需復(fù)瓶式殃記嬸賬珠法第玩三扣節(jié)借遣貸普記物賬岸法釀的靠運(yùn)公用第哈四渡節(jié)總早分米類紹核架算霜與明潔細(xì)擦分愁類美核賴算第巖一授節(jié)拴記爛賬中方勵(lì)法記戀賬斧方浸法罵就榜是達(dá)根恥據(jù)仔一限定未的線原幸理拾、雹記冒賬貪符攀號(hào)住、共記兔賬副規(guī)吼則圍，超采散用倆一往定悲的易計(jì)量量查單甜位剖，桿利腳用附文惠字風(fēng)和矛數(shù)半字烘記程錄團(tuán)經(jīng)氣濟(jì)透業(yè)夜務(wù)祖活差動(dòng)圣的盛一堤種它專兵門狹方廈法貧。一晝、單球式蛾記鍋賬唇法是否指行對(duì)支發(fā)扭生擋的謀每虧一摧項(xiàng)冰經(jīng)資濟(jì)伙業(yè)繞務(wù)荷只賽在沾一花個(gè)膽賬姻戶像中句進(jìn)職行遷單品方遞面魂記參錄僑的送一券種蒸記貝賬汗方更法庸。二框、彼復(fù)承式贈(zèng)記販賬躍法（千一澆）癢定烏義就踐是處對(duì)仙每或一園項(xiàng)肚經(jīng)濃濟(jì)貼業(yè)種務(wù)太所茶引衫起瓜的元資題金屬運(yùn)谷動(dòng)勤，犧都隊(duì)要峽用膝相討等外的知金凡額躁，皺同蹲時(shí)喬在區(qū)兩熟個(gè)間或混兩熊個(gè)醫(yī)以歸上撞相綢互身聯(lián)防系珠的場(chǎng)賬員戶暗中那進(jìn)身行著全觀面疤登身記稼的徒一姿種爆記港賬覆方覆法融。（熟二界）掀特廁點(diǎn)1如.甘對(duì)漢每弱一扣項(xiàng)記經(jīng)青濟(jì)莊業(yè)介務(wù)太都循在隊(duì)相畫互責(zé)聯(lián)吧系掏的拍兩粉個(gè)上或扔兩哨個(gè)陸以歌上瓜的極賬竭戶前中賽作教雙浪重肚登聞?dòng)浘浚趴杀I以東了腸解蠟每強(qiáng)一和項(xiàng)供經(jīng)殺濟(jì)帝業(yè)直務(wù)漁的惠來(lái)第龍識(shí)去荷脈練,狠全勻面縮慧、悄系壟統(tǒng)意地回反么映趙經(jīng)州濟(jì)框活版動(dòng)選的脅過(guò)屠程遲和塔結(jié)惰果挨。2噸.鴿對(duì)販每烈一鑰項(xiàng)桶經(jīng)毒濟(jì)辮業(yè)政務(wù)微都毛以得相愁等盡的辯金喬額攜進(jìn)紅行邊分咸類余登則記點(diǎn)，屋可斑以鹽利般用游賬方戶翻記壩錄栽進(jìn)柏行耐試城算義平簡(jiǎn)衡珠，妹檢政查怪賬躍戶拖記彈錄默的交正宣確因性派。第祝二助節(jié)借找貸陽(yáng)復(fù)姻式含記妨賬李法一技、羨借便貸射復(fù)斯式瘋記兄賬止法輩的懼概譯念又彩稱網(wǎng)借其貸才記制賬辦法羞，爛是甜指堂以“借訊”雀“憤貸閣”捎作賊為流記旺賬器符炭號(hào)邁，叔對(duì)策發(fā)咐生往的申每墓一講項(xiàng)街經(jīng)炊濟(jì)莊業(yè)喚務(wù)岸，卷都挨以釣借士貸眉相略等唯的壓金嚷額傭在窯兩斃個(gè)劫或霸兩紫個(gè)鎖以屋上薦的屯賬凈戶骨中學(xué)相忌互誘關(guān)雅聯(lián)育地抄進(jìn)暑行率登然記碑的椒一須種礦復(fù)掛式縮慧記形賬峰方穴法畜。二平、添借銀貸擊記茄賬閉法群的羅記宇賬岡符笑號(hào)品和茄記紫賬房誠(chéng)方召向以逼“伙借魄”味“搶貸隆”蜂作塌為河記幣賬栽符葬號(hào)扮，養(yǎng)表快示都賬沸戶誦金旗額臘的膀增漁減驗(yàn)變柱動(dòng)股；沖每標(biāo)一匪賬菊戶迫設(shè)捆置優(yōu)“枝借頃方巷欄臭”盯和聰“尾貸座方虹欄老”擾，戰(zhàn)分川別茶記代錄味賬端戶剛金撥額隊(duì)的扣變狗動(dòng)矛。僅至炭于盼賬毅戶僅的妙借紐奉方仿（牙貸覽方潑）墊是雹表卡示祥增杯加威還聽是局減斬少智，濟(jì)則拒要繭視端賬禾戶閃的貍性客質(zhì)丹而彎定長(zhǎng)。1案.傅資逆產(chǎn)職類愧賬救戶狡的舌結(jié)眾構(gòu)借滾方賴登粥記帥期貫初蒙余厭額廣和似本熊期露增腹加惱數(shù)桑；貸絨方閥登孟記帖本祝期爪減裹少謀數(shù)暢。期息末闊余抗額收在米賬悟戶歌的皺借錦方吼。<盆資計(jì)產(chǎn)施類雙賬尤戶些結(jié)譜構(gòu)系舉汗例蛙>2益.嫁負(fù)繪債狀類露和預(yù)所啊有廢者捉權(quán)擺益源類換賬眼戶慰的捐結(jié)冶構(gòu)貸化方調(diào)登確記黨期奧初暢余倉(cāng)額哄和螞本儉期達(dá)增千加綱數(shù)蓬；借鄉(xiāng)豐方飄登葵記間本各期臉減敬少括數(shù)恒。期灣末局余偷額牧在右賬稱戶雅的傘貸領(lǐng)方柄。3帶.副收凱入考、誦費(fèi)縮慧用激和故本帖年躍利痛潤(rùn)漁賬臺(tái)戶彎結(jié)聯(lián)構(gòu)*省收捐入似類疲賬欣戶蔑：貸蜓方聲登庫(kù)記科增雪加漫數(shù)桌，高借呢方紗登莫記軋減殲少王數(shù)蒙，果期啟末棟凈算收券入掉（姿收卻入澆增堡加眾數(shù)絞減吹去缺收療入果減幣少思數(shù)剛）瞎轉(zhuǎn)各入騰“碑本提年戀利撈潤(rùn)與”女賬缺戶餡的自貸惰方研。淘結(jié)綢轉(zhuǎn)聯(lián)后崇，如收偽入掙賬忘戶魔期淘末娘沒(méi)測(cè)有欣余軟額犬。*肉費(fèi)值用熄類霞賬漂戶糧：借刮方勺登突記繁增母加逝數(shù)碌，籠貸正方撫登弦記臥減疑少般數(shù)埋，閘期疾末駛費(fèi)梢用蛋總補(bǔ)額墊轉(zhuǎn)種入鴿“圣本示年話利計(jì)潤(rùn)堅(jiān)”慎賬抓戶傾的出借蜓方擾。梢結(jié)灘轉(zhuǎn)嬌后貝，斤費(fèi)本用免賬暖戶探期乖末蒙沒(méi)時(shí)有沿余沸額器。三額、味借唯貸咸記倦賬楊法因的肌記扯賬宗規(guī)襲則有越借器必垃有溉貸豪，臨借愛(ài)貸允必深相率等<儉“曉有朗借虧必聞?dòng)谐假J隊(duì)，始借淹貸裹必蓬相派等貼”孫舉蘇例辜>四允、花借造貸區(qū)記喬賬架法刊的礙試助算阿平談衡試頸算岸平堡衡弟公指式話：期秒初朋借刮方塞余爹額衰合曠計(jì)政＝智期惑初寄貸話方摔余縫額困合顯計(jì)本所期傲借棋方叮發(fā)斗生論額岔合巷計(jì)湯＝野本撿期刷貸蔬方途發(fā)抖生綠額劍合淺計(jì)期翠末圖借條方蔑余萄額棗合薦計(jì)游＝喂期睬末辯貸償方已余胃額廳合爺計(jì)五廣、帖借碧貸站記診賬俯法域下拋的冊(cè)雙激重穿性怖質(zhì)鉤賬量戶在扮借俊貸充記肯賬插法冶下噸，痰賬郊戶喊的冬設(shè)頃置熄比姓較虧靈反活半。唉除坑了鞋設(shè)郊置祖資芝產(chǎn)贈(zèng)、喘負(fù)來(lái)債豎和潛所煙有牙者會(huì)權(quán)搭益高、竿收群入該和內(nèi)費(fèi)冊(cè)用返等狠賬殺戶倡外襲，例還墾可測(cè)以斤設(shè)媽置義雙登重冶性敏質(zhì)智賬故戶喪，展如質(zhì)“馳待誘處活理程財(cái)畝產(chǎn)噸損牧溢逢”英、崖“挑其帝他真往個(gè)來(lái)口”臥、躍“森投散資謠收密益始”免賬陣戶肚等暴。遺此情類革賬踢戶并的休性麗質(zhì)斤根善據(jù)既其餡期聾末愈余貨額枝方著向均而循定曬。第坡三庫(kù)節(jié)候借哀貸摟記恢賬槳法勇的助運(yùn)胡用一勁、效編率制絞會(huì)益計(jì)晝分友錄（援一陽(yáng)）帶會(huì)鉛計(jì)利分兄錄頌的起概籍念是布對(duì)兩每壤項(xiàng)須經(jīng)扶濟(jì)旁業(yè)國(guó)務(wù)摩（牧?xí)烙?jì)慢事?lián)ы?xiàng)尖）周指是出置應(yīng)局登撤記兔的幕賬亞戶梁、穩(wěn)記舍賬乎方辛向剃與共金雕額法的依一忌種舒記筆錄架。（違二朽）椒會(huì)珍計(jì)巧分境錄吼編貪制別的島基杏本區(qū)要肢求先勿借捉后估貸雪，告上蚊下尼排秋列鞭；痛借摸前萬(wàn)貸估后藥，瞞左樂(lè)右系分俗開齡。（鑒三皇）會(huì)柱計(jì)摘分意錄池的云分嚴(yán)類1橡.車簡(jiǎn)爪單耳會(huì)繪計(jì)型分賤錄由逆兩吧個(gè)竟賬株戶醫(yī)組紐奉成溉的牙一綠借煩一境貸督會(huì)帥計(jì)毀分次錄煎。2攝.吹復(fù)選合愉會(huì)皇計(jì)燃分破錄由遣兩識(shí)個(gè)炭以錫上炮賬狹戶煤組簽成例的阻一卡借艦多偽貸騰、逃多防借邀一補(bǔ)貸饅和矮多報(bào)借巾多蘇貸瘡的謎會(huì)波計(jì)國(guó)分喪錄丹。二需、辛記稿賬（班一我）想定奸義又甩稱棄過(guò)貍賬孝，是止指繡將顆會(huì)隔計(jì)鄭分睛錄秀按影一腎定猛的古分味類傍順映序殘記室入炭相西關(guān)慎分沈類欣賬夾中猾的抽工土作妖。（唉二屢）記謀賬征的幻玉基控本船步填驟1擦.昂開嶄設(shè)濕分月類肥賬度戶鍛，抄登森記賀賬煤戶劇的永期駐初自余至額永。2績(jī).獨(dú)找丙到顆會(huì)譽(yù)計(jì)穩(wěn)分姜錄箱中邊涉?zhèn)氨鹊木跋嗒?dú)應(yīng)罷分版類前賬壘賬痛戶用。3楊.桑將春會(huì)匠計(jì)析分冷錄姓的刑有續(xù)關(guān)秘內(nèi)不容炮記澤入吊相攀應(yīng)鴨的煙分異類去賬哪中航。4踢.搭在貍會(huì)蕩計(jì)焰分糞錄尺后溉作舟已氏記唱賬過(guò)的拾符凡號(hào)賓“暫√內(nèi)”退。5風(fēng).顏記虜賬衣完翻畢霉后創(chuàng)進(jìn)狗行蓮結(jié)寇賬連，白計(jì)蠟算欺每嫩一危賬酸戶蠟的見本嫩期發(fā)樣生寫額策和和期就末揉余虜額奸。三劫、校編謹(jǐn)制固試曉算甚平翻衡升表依掩據(jù)均：借節(jié)貸技記駱賬盒法誘記桶賬滔規(guī)巧則試衡算島平銅衡釋公榨式四甚、呈編除制萌會(huì)望計(jì)能報(bào)寧表資脆產(chǎn)鴉負(fù)停債宮表溝、箭利材潤(rùn)軌表梅、現(xiàn)舒金局流揀量塘表第跌四筐節(jié)總會(huì)分匹類格核餃算煤與時(shí)明額細(xì)寫分教類濱核軌算一棋、憶賬特戶紹的紋層或次1奪.件總描分悶類潛賬偷戶是斤指已按依照愚一梁級(jí)擾會(huì)鳳計(jì)堤科豈目番分酬別濾設(shè)森置嘴的秩賬胃戶釋。2煎.享明懸細(xì)恰分首類經(jīng)賬斷戶是睛指民按死照毫明午細(xì)柿分施類關(guān)科勤目缸設(shè)伴置趟的尿賬脊戶閣。3叮.口總吼分鍵類結(jié)賬掙戶學(xué)和遲明五細(xì)齊分通類礙賬姨戶劣的兇關(guān)跨系是膛統(tǒng)效馭撿和咐從猴屬肅、本控仁制乞與蜻被烈控賄制聾的漠關(guān)汽系否。二脾、瀉總平分坊類果賬梯戶來(lái)和冤明恐細(xì)疫分姨類兔賬當(dāng)戶鋤的史平秤行壞登競(jìng)記1評(píng).蝦平量行假登冠記避的帆定懶義是漲指扒對(duì)序每檔一猴筆販經(jīng)朱濟(jì)弓業(yè)根務(wù)債，狹一改方憑面索要允在自總廢分墓類紙賬躍戶堡中詠進(jìn)濕行爆登名記見，凝另鞏一炮方敏面塌要漁在犁該糾總簡(jiǎn)分榨類碗賬鄭戶徹所章屬感的旅明個(gè)細(xì)械分?jǐn)傤惥仲~提戶櫻中星進(jìn)兇行散登莫記居。2斥.吃平津行姜登昂記念的土要僚點(diǎn)同期期現(xiàn)、毫同份向究、貴等毯額3嘗.惡〈尖平跟行化登擱記蒙舉爹例叛〉第多四芬章姻工勤業(yè)虧企騎業(yè)昏基據(jù)本色經(jīng)衰濟(jì)毒業(yè)萍務(wù)股核練算第抖一掘節(jié)工斃業(yè)撕企皺業(yè)換基爸本堪經(jīng)發(fā)濟(jì)歲業(yè)半務(wù)勇概嗎述第唇二射節(jié)資蓮金催籌身集動(dòng)的鑒核尊算第讀三渣節(jié)采錄購(gòu)浸過(guò)復(fù)程尤的刑核維算第染四請(qǐng)節(jié)生跡產(chǎn)燭過(guò)汪程男的所核孕算第蛇五滲節(jié)銷略售丸過(guò)討程杠的熱核攪算第庸六襯節(jié)利執(zhí)潤(rùn)毛及弓利梯潤(rùn)捕分嚴(yán)配升的趙核辨算第情七秒節(jié)資膚金個(gè)調(diào)皇整林和阿退刷出權(quán)的什核鄰算第扯一嚇節(jié)工彈業(yè)除企牌業(yè)決基錄本銷經(jīng)咸濟(jì)疑業(yè)篇?jiǎng)?wù)浩概殃述一群、燭資雷金螞籌廉集遼業(yè)刷務(wù)會(huì)過(guò)計(jì)竄核浪算通內(nèi)杜容注：1標(biāo).被投泄入咬資奮本閱的泡核祖算姐；坑2斑.躲借拼入粒資座金步的珍核設(shè)算搭。二統(tǒng)、王采票購(gòu)纏過(guò)紫程箭業(yè)拉務(wù)會(huì)淡計(jì)姑核世算磚內(nèi)穗容助：1集.瞇購(gòu)厲買喚原盒材稀料型；燈2算.毀支勁付者采翁購(gòu)顆費(fèi)愉用段；3勤.近與練供雷貨焦方謀進(jìn)趕行銷貨愧款炎結(jié)脈算確；4庭.鐮計(jì)蹲算動(dòng)材侮料襲實(shí)挪際連采傾購(gòu)尖成毀本沈。三我、梨生拘產(chǎn)傻過(guò)嫂程抵業(yè)波務(wù)會(huì)裝計(jì)叨核支算化內(nèi)糕容里：1捷.籮領(lǐng)巖用艷各襯種貫材謀料博；剃2砌.責(zé)計(jì)跡算勾和煎支因付談工掩資竿；3狂.茫計(jì)蔥提膊固班定糕資哀產(chǎn)姜折夢(mèng)舊混；左4較.凡支額付釘其浪他遮有劃關(guān)伯費(fèi)推用員；5劑.紅歸溉集憂分英配朱間顏接專費(fèi)裙用籃；僅6葬.加計(jì)詞算軋結(jié)督轉(zhuǎn)員完洞工瞧產(chǎn)擋品棟成囑本凍。四惹、被銷芒售曬過(guò)掛程算業(yè)陶務(wù)會(huì)秀計(jì)蜻核悲算言內(nèi)梨容悠：1光.驅(qū)銷痛售槐產(chǎn)調(diào)品斯；閃2宅.秋與首購(gòu)毛貨睛方撥進(jìn)認(rèn)行紡貨過(guò)款積結(jié)霧算通；3訪.怎支范付箱銷主售扔費(fèi)伯用黑；夏4芒.戒計(jì)家算并結(jié)壯轉(zhuǎn)陸已蠢銷城產(chǎn)多品治的綢銷醋售晴成芒本第；5抱.岔按凈照釣國(guó)稱家伐規(guī)踩定恰計(jì)櫻算貪和驅(qū)繳緊納我各樂(lè)項(xiàng)墊稅豆金余。五司、祖財(cái)叨務(wù)抄成賢果濕業(yè)安務(wù)會(huì)倘計(jì)血核先算旬內(nèi)兇容獲：1豈.卡計(jì)冰算掃盈神虧洋；敘2份.聽繳羊納庭稅肅金踐；瓶3占.解進(jìn)躁行輕利鳳潤(rùn)媽分宰配嚇。第低二智節(jié)資搏金埋籌變集弦的院核澇算一敬、笑投技入慘資拉本繩的脖核丈算（秧一盆）井賬謙戶名設(shè)偶置1孟．擋“喜實(shí)洞收誤資姑本科”睜賬用戶2撇．判“談銀助行晃存窄款時(shí)”愁賬借戶3魄．器“飾庫(kù)氏存央現(xiàn)瘡金皺”嘉賬嬌戶4題．道“踢固畜定莊資問(wèn)產(chǎn)飛”慎賬間戶5受.許“韻工餓程包物蒼資景”她賬貿(mào)戶（肉二賓）今主隊(duì)要尤經(jīng)字濟(jì)脅業(yè)逝務(wù)藥核棄算1序.麥主酒要館會(huì)憶計(jì)籃事聰項(xiàng)剝分濁錄企撇業(yè)巨接宰受涌投達(dá)資兼時(shí)：借攻：傍庫(kù)屆存過(guò)現(xiàn)彩金眾（維銀迅行升存站款雷、燥固炕定傍資均產(chǎn)明、無(wú)鼓形夕資娘產(chǎn)癥、民原給材錢料庫(kù)等謠）貸芽：咱實(shí)赴收濤資米本2綿.藝核替算春舉凈例二草、休借諒入靜資弦金唇的挎核駁算（央一臂）嶺賬閣戶馳設(shè)這置1臉.幼“經(jīng)短冷期獲借課款幕”較賬孫戶2杏.泡“防長(zhǎng)伏期掙借俱款重”刺賬織戶（欲二揚(yáng)）派主夜要帖經(jīng)塑濟(jì)鋒業(yè)歡務(wù)輸核貪算1甚.宜主寨要膚會(huì)道計(jì)趁事扮項(xiàng)煎分列錄企約業(yè)超借泥入桂款爛項(xiàng)濕時(shí)謙：借筒：莫銀怒行蒼存遞款貸商：筍短刷期池借探款未（宏長(zhǎng)窄期露借傘款掏）2韻.派核眼算烏舉今例第甲三甘節(jié)采狠購(gòu)裝過(guò)夜程臣的初核寺算一外、爺主彎要樣賬距戶乓設(shè)階置（蘆一龍）燥“和在煩途挽物漢資顫”翅賬雷戶（且二?。┮唷案墼娌呢Q料列”況賬蜓戶（吵三陷）贊“錫應(yīng)脂交食稅潑費(fèi)襯”每賬易戶（末四眨）扶“辦應(yīng)愛(ài)付羞賬民款稱”沈賬膜戶（雁五粘）凱“賊應(yīng)涌付拋票賠據(jù)蛙”霞賬蠶戶二齒、溉主慎要液經(jīng)億濟(jì)臟業(yè)崇務(wù)國(guó)核趨算（挪一訴）主鋤要溪會(huì)聰計(jì)托事汪項(xiàng)烘分啦錄1對(duì).測(cè)進(jìn)驢行但材鉛料敘采憤購(gòu)借妖：玻在毀途創(chuàng)物世資應(yīng)套交球稅牲費(fèi)版—?jiǎng)儭獞覒?yīng)妙交馬增懷值童稅貸世：秧應(yīng)障付漏賬擇款糠（普應(yīng)笑付轉(zhuǎn)票辣據(jù)生、懸銀蹲行安存馬款虧）2目.黎支愧付趴材腫料敢采涂購(gòu)久費(fèi)借慚：繞在酸途征物賀資貸鬼：泛庫(kù)查存堵現(xiàn)燒金猾（池銀爬行聽存皇款市）3收.幼償聰還宵購(gòu)吵貨艷款借這：夕應(yīng)勵(lì)付桂賬宅款拿（妨應(yīng)素付根票效據(jù)歷）貸慣：?jiǎn)桡y騎行騙存梳款4家.蠅計(jì)喬算害結(jié)淺轉(zhuǎn)圈驗(yàn)湊收代入野庫(kù)樸材周料翅實(shí)夫際買采男購(gòu)衛(wèi)成板本借窄：井原仰材心料貸殲：瓜在葡途灣物死資（攀二棍）沾核鞋算婆舉則例<課工本借8擁7打頁(yè)閉例伍6梳－釋8雹8儀頁(yè)弄例確1搖0腰>三瓜、逗物障資撥采濁購(gòu)搏成雀本均計(jì)面算（籌一待）由物限資剪采陵購(gòu)轉(zhuǎn)成洞本雖的似內(nèi)星容1匙.貍買豬價(jià)傲（梨發(fā)受票騾價(jià)辭格墳）采；2貫.筋運(yùn)劑雜追費(fèi)未（充包寬括孟運(yùn)敗輸喜費(fèi)慣、脈裝麻卸歐費(fèi)蠢等茄）惱；3買.駐運(yùn)秤輸討途階中余的偽合叮理站損愧耗蠟；4朝.邊入打庫(kù)紹前棋的乒挑銷選敵整黨理爪費(fèi)順；5像.纖應(yīng)銷當(dāng)?shù)肛?fù)藍(lán)擔(dān)據(jù)的挎稅采金顏及挨其淚他尖費(fèi)糟用。1輩.心材癥料寶采純購(gòu)支成惜本稼不硬包癢括壁購(gòu)永入宿材乳料莫時(shí)邊支餓付的鬼增蛛值侮稅站。2朝.耽購(gòu)襪入宜材堡料文時(shí)藥支家付課的筋共虧同堪費(fèi)擾用戚應(yīng)尚按罩照蜓一定益方說(shuō)法剝進(jìn)湖行鞠分促配暗。黑（原數(shù)坐量伐、寒重抽量代、扛體積叨或送買唇價(jià)娃金淡額藍(lán)等話）（罪二烤）踢物采資區(qū)采廢購(gòu)瓜成哪本麥核鍋算拆的中注委意趁事鑰項(xiàng)第純四繳節(jié)毅生誰(shuí)產(chǎn)旺過(guò)勻程執(zhí)的企核爬算一貧、砍生隊(duì)產(chǎn)真費(fèi)矮用歐和惑產(chǎn)渠品為成槳本（與一珍）峰生鎮(zhèn)產(chǎn)僚費(fèi)憑用是誼指答一栽定爽時(shí)沿期頁(yè)內(nèi)損企網(wǎng)業(yè)嗎生罪產(chǎn)縫過(guò)并程棍發(fā)耳生低的喊各踐項(xiàng)哀耗響費(fèi)刮。生錦產(chǎn)紛費(fèi)志用擴(kuò)按顧照隙計(jì)剛?cè)氲V產(chǎn)轟品招成味本役的育方死法牽不勞同功分衰為詠直突接譯費(fèi)窮用侵和感間虛接寄費(fèi)顯用坦。（靠二予）疼產(chǎn)棟品曾成襖本又脾稱取“德產(chǎn)史品耗生典產(chǎn)鑄成幫本篩”翠，束是乞指廊為濫生道產(chǎn)膚某御種當(dāng)產(chǎn)榮品四而謠發(fā)役生京的亡生毫產(chǎn)印費(fèi)吵用僻。（寒三倆）者生筒產(chǎn)損費(fèi)衛(wèi)用乖與解產(chǎn)笑品被成農(nóng)本沃的柏關(guān)榆系二裂、為主扣要席賬炎戶怎設(shè)救置（根一圍）挖“杯生滾產(chǎn)縫成滿本捉”峽賬敏戶（煙二蠶）耐“喪制滑造冒費(fèi)敢用就”粗賬侮戶（陸三駁）候“枕庫(kù)座存鼓商糞品云”租賬告戶（努四庭）錄“前應(yīng)柜付揪職育工疊薪泰酬活”似賬夾戶（妻五董）種“現(xiàn)累賭計(jì)直折杰舊潑”貸賬庫(kù)戶（殘六倍）櫻“屑管露理究費(fèi)魚用判”棉賬墳戶（證七許）燥“蛇財(cái)暑務(wù)堅(jiān)費(fèi)幟用效”飽賬臥戶（衰一冶）哥主供要哪會(huì)嗽計(jì)賄事侵項(xiàng)萬(wàn)分晚錄1鈴．份發(fā)蹤蝶生握各肝項(xiàng)縫直房誠(chéng)接它費(fèi)錦用借槽：渠生燃產(chǎn)眼成擴(kuò)本貸綢：帝原疑材踏料仁（坊銀舉行影存梅款黃、丹庫(kù)叢存圾現(xiàn)錦金源、應(yīng)威付毀職晌工塵薪威酬怖等廈）2新．盞發(fā)材生挽各吸項(xiàng)屯間撈接機(jī)費(fèi)部用借權(quán)：仁制熄造草費(fèi)核用貸涼：私原某材撒料雞（瘡銀原行骨存姨款丈、吹累茂計(jì)肅折妻舊昨、應(yīng)漁付粒職系工鋪薪朗酬渾等娃）三尾、駐主能要殃經(jīng)飾濟(jì)包業(yè)狹務(wù)柱核宅算3．哄月灶末醫(yī)，株歸送集宰分樹配爺制丙造狀費(fèi)錦用借譽(yù)：吼生境產(chǎn)及成跳本貸燈：裙制鈴造富費(fèi)遭用4．煩生牛產(chǎn)雅完饞成剛并犯已飲驗(yàn)將收駝入難庫(kù)溪的平產(chǎn)檢成堵品借光：召庫(kù)黎存乒商車品貸嬸：慌生方產(chǎn)他成史本5．顧發(fā)規(guī)生遇各漁項(xiàng)犧管頁(yè)理箭費(fèi)冰用借效：垂管雙理砍費(fèi)必用貸咽：僚銀夏行世存臘款蛇（箭應(yīng)揪付型職幻玉工舒薪柿酬絞、貢累廟計(jì)票折浴舊口等倒）6．墻發(fā)棋生社財(cái)沖務(wù)扒費(fèi)制用借博：銳財(cái)趨務(wù)泡費(fèi)稠用貸伍：浪銀辜行鹽存若款財(cái)（環(huán)庫(kù)夾存譜現(xiàn)雕金冶等書）（利二存）枯核諷算銷舉聚例<嶺課銹本笑9支5依頁(yè)礦例織1場(chǎng)1記―胸9善9鍛頁(yè)使例砍2研3你>四繼、地產(chǎn)摘品山制侍造脾成枝本駁計(jì)辜算就兆是耗按種照敘生頂產(chǎn)其的么各映種恥產(chǎn)梳品斬，宇歸逢集勿和店分奶配六在怪生仆產(chǎn)溫過(guò)初程屠中富發(fā)奴生塔的截各撞種啞生瓶產(chǎn)約費(fèi)廁用零，撤并園按殺成漁本憂項(xiàng)新目伐計(jì)影算翻各刻種外產(chǎn)見品猛的所總鄉(xiāng)豐成她本減和顆單碰位優(yōu)成處本索。（齒一餅）腦產(chǎn)景品禮制仁造爺成瞇本跨的駐內(nèi)亞容1山.記勞障動(dòng)鋤對(duì)辰象撕的浪耗耐費(fèi)2稍.雅勞睬動(dòng)頭資崗料戲的吐耗峽費(fèi)3禿.乘活耽勞壁動(dòng)正的連耗異費(fèi)4饒.辨其腸他脆費(fèi)哭用上支莖出（忙二箱）撞制月造追成嚼本梅計(jì)虧算釣應(yīng)蜘歸她入融的鑰成沙本筒項(xiàng)投目1上.毅直回接漸材麥料直麗接飽用刮于扔產(chǎn)溝品擊生束產(chǎn)溪的鐘各止種涂材鞋料拋、腎燃術(shù)料醒和琴動(dòng)也力食等方。2商.惜直現(xiàn)接坊人嚇工直喬接腔參電加蘇產(chǎn)蠶品石生省產(chǎn)缺的圈工斥人朵工言資浮及弄福陪利河費(fèi)縫。3鄙.伶制遍造丹費(fèi)急用生滲產(chǎn)昏車枝間因管焦理板部夸門音為餃組拜織悉和走管填理華生團(tuán)產(chǎn)習(xí)所毒發(fā)辮生散的各世種翁費(fèi)黑用煩。（梁三撲）蔬具月體胞分鋸配蝦計(jì)抱算德方未法1疼.灣分蚊配外標(biāo)往準(zhǔn)生旨產(chǎn)萌工地人易工彩資貝、貢生厘產(chǎn)相工舌人帶工碌時(shí)氏、暗機(jī)芬器索工針時(shí)滿、溝直住接壺原約材眨料裳成爺本管、趟直寶接晶總射成節(jié)本商、聰產(chǎn)純品組重淚量利、標(biāo)儀尼表匹記緞錄塘等必。2烏.訪分島配值步撓驟（撒1屬）墾通凈過(guò)貧“戴制皺造辛費(fèi)灑用雖”擔(dān)賬帖戶總匯禽集竹制英造術(shù)費(fèi)繳用廊總私額攔；（氏2訴）閃計(jì)樹算象制豆造倡費(fèi)挪用壤分益配戚率騰及伶各享產(chǎn)新品悟應(yīng)紫負(fù)置擔(dān)壟的制耳造那費(fèi)改用樹。3境.賓計(jì)檔算砍舉煤例<頁(yè)課殺本何1男0熱1鎖頁(yè)苗>第矛五妻節(jié)銷浪售定過(guò)山程浸的捕核垃算一當(dāng)、濫核坦算宇內(nèi)冰容核眉算咐產(chǎn)擊品檢的監(jiān)銷唉售詞收替入拋；燦與甘購(gòu)應(yīng)貨嶺方騰進(jìn)處行餃貨彎款基結(jié)豎算變；瘦確寧定勒銷斑售保中刑所漲發(fā)吼生勾的焰各芝種肆費(fèi)修用旁；天計(jì)鼻算葉銷弄售偷稅株金蜂及息附基加說(shuō)；坑確愚定閉銷鴉售狠業(yè)鳴務(wù)膜成土果閑。二前、寄主撿要語(yǔ)賬逮戶驅(qū)設(shè)扎置（炕一遼）慣“宮主灑營(yíng)畏業(yè)致務(wù)劑收塔入悶”瓜賬壯戶（腸二押）妙“吸主授營(yíng)關(guān)業(yè)顆務(wù)摟成批本從”本賬華戶（問(wèn)三晌）瞧“尾銷黎售促費(fèi)德用逼”友賬載戶（你四涼）挪“刪營(yíng)惹業(yè)灑稅袖金餓及徑附互加指”史賬蒸戶（蓮五紋）頸“襲應(yīng)搞收跡賬哀款吼”仁賬驢戶（蠻六躺）礙“權(quán)應(yīng)鐮收董票膛據(jù)鄭”粘賬樓戶三竄、糧主豎要羅經(jīng)浩濟(jì)車業(yè)姥務(wù)燒核掃算（孤一乞）析主鞏要綿會(huì)掏計(jì)授事煤項(xiàng)遵分陸錄1公．租確他認(rèn)桃實(shí)彎現(xiàn)網(wǎng)的動(dòng)銷堅(jiān)售杜收協(xié)入借樸：其銀必行稼存等款僵（弊應(yīng)即收袍賬符款滅、殊應(yīng)現(xiàn)收藥票網(wǎng)據(jù)臭等昂）貸全：您主怎營(yíng)何業(yè)為務(wù)伶收粱入應(yīng)千交醒稅秩費(fèi)紗—床—少應(yīng)塔交膛增畢值榨稅扔（其銷乘項(xiàng)叮稅芹額零）2補(bǔ)．斑月截末夏，翻計(jì)椅算貧結(jié)克轉(zhuǎn)眠本容月幼銷得售漂商婚品霉的僻成磁本借待：版主雷營(yíng)惹業(yè)播務(wù)攏成品本貸揮：閑庫(kù)革存惱商愚品3暴．秋計(jì)阿算掠營(yíng)傅業(yè)衛(wèi)稅骨金碎及判附段加借誦：蜘營(yíng)史業(yè)蟲稅柴金腦及差附周加貸邊：庭應(yīng)裙交菌稅鑒費(fèi)成（位其奸他搖應(yīng)恩付名款守等思）4泊．殲在故銷盒售竿過(guò)位程論中茅發(fā)徐生霸的甘各尚種始費(fèi)鎖用借她：哥銷界售快費(fèi)貍用貸縫：衫庫(kù)妖存負(fù)現(xiàn)癢金號(hào)（援銀適行冰存富款閑、應(yīng)授付央職灑工云薪禮酬蚊等掘）（攜二錄）紗核眨算斧舉膨例<課歲本滋1放0道6攔頁(yè)豆例讀2策4科－序1質(zhì)0乘8則頁(yè)今例岡2元8園>第摟六當(dāng)節(jié)雞利協(xié)潤(rùn)足及磁利許潤(rùn)享分暫配勺的頌核言算一惑、兵工銜業(yè)墳企果業(yè)巷的蛙利暑潤(rùn)堆構(gòu)仁成（旨一招）閑利趕潤(rùn)哀總私額撐的且構(gòu)丙成利些潤(rùn)挪總顏額狠＝鏟營(yíng)騾業(yè)戴利循潤(rùn)手＋播營(yíng)引業(yè)英外花收所入歡－雨?duì)I互業(yè)受外援支閉出（營(yíng)燭業(yè)訓(xùn)