會(huì)計(jì)電算化與會(huì)計(jì)核算軟件

第一章會(huì)計(jì)電算化概述第一節(jié)會(huì)計(jì)電算化

一、會(huì)計(jì)電算化的概念會(huì)計(jì)電算化的概念有廣義和狹義之分。狹義的會(huì)計(jì)電算化是指以電子計(jì)算機(jī)（以下簡稱計(jì)算機(jī)）為主體的當(dāng)代電子信息技術(shù)在會(huì)計(jì)工作中的應(yīng)用。廣義的會(huì)計(jì)電算化是指與實(shí)現(xiàn)會(huì)計(jì)工作電算化有關(guān)的所有工作，包括會(huì)計(jì)電算化軟件的開發(fā)和應(yīng)用、會(huì)計(jì)電算化人才的培訓(xùn)、會(huì)計(jì)電算化的宏觀規(guī)劃、會(huì)計(jì)電算化的制度建設(shè)、會(huì)計(jì)電算化軟件市場的培育與發(fā)展等。會(huì)計(jì)電算化的實(shí)質(zhì)是計(jì)算機(jī)在會(huì)計(jì)領(lǐng)域的普及應(yīng)用，其目標(biāo)是實(shí)現(xiàn)會(huì)計(jì)工作的現(xiàn)代化。會(huì)計(jì)電算化包括財(cái)務(wù)會(huì)計(jì)、管理會(huì)計(jì)、財(cái)務(wù)管理的計(jì)算機(jī)應(yīng)用，即：

（1）財(cái)務(wù)會(huì)計(jì)電算化。這是會(huì)計(jì)電算化的早期目標(biāo)，即用計(jì)算機(jī)代替手工來完成諸如記賬、算賬、報(bào)賬等會(huì)計(jì)核算工作。這個(gè)目標(biāo)在20世紀(jì)90年代中期就從技術(shù)上全面實(shí)現(xiàn)，開創(chuàng)了會(huì)計(jì)史上的一場技術(shù)革命，從而提高了會(huì)計(jì)工作效率，改善了會(huì)計(jì)信息的質(zhì)量。

（2）管理會(huì)計(jì)與財(cái)務(wù)管理電算化。管理會(huì)計(jì)與財(cái)務(wù)管理電算化以現(xiàn)代信息技術(shù)為基礎(chǔ)，利用復(fù)雜的數(shù)學(xué)模型與分析工具，集成處理與管理活動(dòng)的相關(guān)情息，提供經(jīng)營預(yù)測、計(jì)劃、決策、控制和分析手段，以分析過去、控制現(xiàn)在、規(guī)劃未來，為企業(yè)正確決策和改善經(jīng)營管理服務(wù)。管理會(huì)計(jì)與財(cái)務(wù)管理電算化比財(cái)務(wù)會(huì)計(jì)電算化要艱難得多，不能指望在短時(shí)間內(nèi)依靠一種會(huì)計(jì)軟件就可以實(shí)現(xiàn)。

二、會(huì)計(jì)電算化的作用（1）可以及時(shí)、準(zhǔn)確、完整地提供會(huì)計(jì)信息實(shí)現(xiàn)會(huì)計(jì)電算化后，可以利用計(jì)算機(jī)快速、準(zhǔn)確等特點(diǎn)來處理會(huì)計(jì)業(yè)務(wù)，大量的會(huì)計(jì)信息得以及時(shí)記錄、匯總和分析，并通過網(wǎng)絡(luò)系統(tǒng)迅速傳遞；企業(yè)經(jīng)營者能夠及時(shí)掌握經(jīng)濟(jì)活動(dòng)的最新動(dòng)態(tài)，對(duì)于存在的問題及時(shí)采取相應(yīng)的措施，從而保證企業(yè)能持續(xù)、穩(wěn)定、協(xié)調(diào)地經(jīng)營發(fā)展。二厲、惰會(huì)緊計(jì)譽(yù)電欲算腿化擁的憐作冶用（諒2典）卻可翅以餃減組輕躍會(huì)尊計(jì)滑人奪員曉的清工杜作培強(qiáng)笛度肯，尿提織高睬會(huì)杜計(jì)垃工廉作姜效穿率瀉。手握工港會(huì)掩計(jì)閉的時(shí)工盒作腎強(qiáng)環(huán)度耕很膚大使，昂實(shí)區(qū)現(xiàn)彈電傘算疏化瓣后徐，微只涌要捐將材記狠賬邁憑漂證塌輸漠入毒計(jì)刷算除機(jī)稠，宇大鮮量腥數(shù)遷據(jù)梨的奧計(jì)掃算頑、伯分殼類持、蘭匯脂總?cè)?、皮存飾?chǔ)欠和慘傳嗚輸悉等助工年作喇，望都語可拘以客由縣計(jì)股算脾機(jī)慕自愈動(dòng)廣完俗成燈。妹這達(dá)不啊僅枯可歷以睡把巴會(huì)腦計(jì)毒人列員協(xié)從鑼繁讓雜猴的砌記緣瑞賬掀、各算然賬旅和牛報(bào)夸賬舌工犧作飼中床解罩脫充出春來忍，說而儀且壓由嫂于控計(jì)估算掙機(jī)君極扭高攝的州運(yùn)親算帖速啊度寶和撓精封度宜，蠟可融以極自做動(dòng)江進(jìn)攜行嗎數(shù)災(zāi)據(jù)激處翻理末，悼從鞭而跪大收大壓提逗高仆了慣會(huì)估計(jì)此工形作油的股效蕉率餐。（姨3宏）嗽可疏以德提塌高薄會(huì)吊計(jì)艙工梁作鉛質(zhì)落量想。手白工押會(huì)島計(jì)階核隊(duì)算病過聰程拳，溝需勒要孩進(jìn)授行榴大繩量覺重誓復(fù)藏的較抄譽(yù)寫造、奇計(jì)撥算推，系財(cái)恥會(huì)該人親員損在禮抄雙寫探、釋計(jì)奔算何時(shí)瘋經(jīng)砌常夏會(huì)流發(fā)墨生甲錯(cuò)渴誤蛙。賊實(shí)忍現(xiàn)很會(huì)窮計(jì)震電離算痕化騾后銹，黃對(duì)話會(huì)展計(jì)吸數(shù)綿據(jù)漿來籍源倘提效出刑了迫一舉系芹列下規(guī)臉范礦化害要曠求且，抱解苗決高了猾手斯工客操售作往不插規(guī)溝范殘、罪易愧出仰錯(cuò)釘以躁及沾易展疏奶漏謊等蠻問套題牛，拍并稿且樹輸住出金的阻憑欺證聰、初賬劑簿漲、射報(bào)蟻表戶更原加意清啊晰斤和估美嚴(yán)觀莖。（琴4宋）豆可錫以牙提眾高猾會(huì)暢計(jì)領(lǐng)人客員轎素陷質(zhì)偷，掙促公進(jìn)圾會(huì)躁計(jì)漿職儉能凡轉(zhuǎn)近變圍。使丙用乘會(huì)芹計(jì)顆電勒算套化音后勁，晴由遼于臨計(jì)侄算游機(jī)須替朽代創(chuàng)了本會(huì)贏計(jì)督人且員鐵的糞記沙賬冊(cè)、葉報(bào)煙賬桶工級(jí)作鞏，雨因勝此輛會(huì)打計(jì)查人葵員辮可帆以哭騰蹲出體更粥多而時(shí)貸間蚊和左精氏力養(yǎng)來示參摔與菊經(jīng)牙營系管辮理浴，蜘減步少坡核西算褲的化時(shí)廉間擔(dān)，污從南而啊促塔進(jìn)納會(huì)金計(jì)得職劃能無從皆核顫算稱型材到趴管析理推決不策切型朽的衰轉(zhuǎn)快變線。（享5誕）笛推嘉動(dòng)替會(huì)宮計(jì)藥技仗術(shù)騎、霸方剛法她、板理飽論辦創(chuàng)哄新茫和據(jù)觀列念壞更們新解，鏟促攻進(jìn)近會(huì)份計(jì)歷工巧作濁進(jìn)妹一出步邪發(fā)藏展導(dǎo)。會(huì)啞計(jì)助電粘算損化鋤正殺在倦推昂動(dòng)碎會(huì)紗計(jì)理技沃術(shù)山、須方瓦法棄、蜘理寫論欄創(chuàng)木新屠和虜觀稻念駁更按新析。欠首顛先祝在嘆手環(huán)工嫩會(huì)鄭計(jì)襲中李行傭之嫌有瓦效啦的把一辣些凝會(huì)元計(jì)睜方染法擺或蛾模妻型殿不里一求定澤適灘合賤于反計(jì)鞏算冶機(jī)終處樸理啞環(huán)動(dòng)境煩，剩甚棋至顫由鹿于愁無雞法條充搜分偵利觸用育計(jì)麗算代機(jī)惹的茂信每息攪處破理相能常力扒而阻被魂摒溪棄仆。慕而漲在遼計(jì)磨算貴機(jī)譽(yù)處束理讓條沒件爺下旱，累由景于懂?dāng)?shù)捉據(jù)滅采灰集霧和刺處亡理調(diào)能劑力希的悲極支大燙提洲高飛，宗使桐得胞原膊來用難梳以額實(shí)遞現(xiàn)仿的紫復(fù)糧雜繁的舟數(shù)西學(xué)喝模氧型白和誘分默析臭預(yù)鋸測臟方膀法經(jīng)不怨再躲是例空疤中備樓押閣霉，傍以季運(yùn)搶籌蘿學(xué)匙為宵核駁心債的匯各霸種弊數(shù)撇學(xué)碼方餐法賢包粥括惱線轎性浸代雀數(shù)思、域量摘本頁利棵分涉析東、詢回約歸幸分繭析伯、褲多慌元且方俱程撞和挎高務(wù)層撞次朝數(shù)膊據(jù)鄙模射型稼都袋可配以咸在價(jià)會(huì)爪計(jì)焰管鍬理廊中笑得貴到劃應(yīng)枯用叫。三呆、李會(huì)捏計(jì)瀉電汁算餡化尖的銜管次理良體肉制我牲國不會(huì)章計(jì)悶電滿算匹化秩的沃管槐理怖體穗制雜是誘：持財(cái)盒政腹部副管胃理身全笛國歷的醒會(huì)射計(jì)汪電集算誤化但工煉作遵，減地嗓方服各渡級(jí)壤財(cái)濤政救部挺門凡管崗理衫本天地嚼區(qū)獻(xiàn)的長會(huì)確計(jì)誓電探算伏化奏工乳作喝，抓各隆單屋位躍在度遵炎循蕩國耍家具統(tǒng)揭一嘆的坦會(huì)在計(jì)測制晌度柜和陡財(cái)惑政歷部繭門職會(huì)劫計(jì)屬電梅算屯化奴發(fā)桃展便規(guī)塞劃藍(lán)的蘭前印提核下鮮，請(qǐng)結(jié)脂合沒本沉單夸位社具糟體神情塑況料，竭具理體餡組逃織字實(shí)蓮施夾本侍單油位饅的邊會(huì)鞭計(jì)截電填算繡化沾工集作踢。財(cái)系政侍部報(bào)1姿9兇9沫4宏年關(guān)6壯月派同桶時(shí)大發(fā)協(xié)布路的頌三志個(gè)斃有至關(guān)水會(huì)役計(jì)獨(dú)電書算忠化差管撓理番的現(xiàn)文患件孕，齒即餐：倚《吹會(huì)晚計(jì)競電騙算栽化慈管籍理泳辦蕩法駁》穴、狗《咱商評(píng)品細(xì)化絡(luò)會(huì)社計(jì)匙核梅算敢軟侮件鍬評(píng)淋審壩規(guī)亡則雪》叮和扭《儀會(huì)獲計(jì)術(shù)核脾算繪軟叮件密基屈本麗功聯(lián)能涂規(guī)桶范尖》航，稅以羽及踢1顏9斤9吃6變年宿6定月波針浴對(duì)搶企吉業(yè)垃發(fā)僵布艱的惰《碎會(huì)集計(jì)期電拍算鑒化盯工這作普規(guī)卷范舉》億。財(cái)欲政鼠部狡的籌幾型個(gè)培文芒件尊都圍是漂全買國夕會(huì)伯計(jì)傲電痛算鉛化才宏蕉觀買管膨理飾的內(nèi)重關(guān)要媽法幣規(guī)何，脹各型個(gè)蔑地聽方賞財(cái)冬政嘴部慎門畏根犧據(jù)坡財(cái)天政罪部波三澤個(gè)疤文毒件饑的座精檔神爹，貨也夠紛醬紛布制拜定電了借本果地菌區(qū)眼或紋本謠行產(chǎn)業(yè)改會(huì)基計(jì)蔽電爆算團(tuán)化討的牛管國理礦辦投法悶或糖制丙度雅。匪這睛些曬制叼度耕涉柿及腦會(huì)丸計(jì)啄核云算莊軟努件刃的固開陡發(fā)椅、塞評(píng)子審慶、輔使出用假、唉以政計(jì)霉算洞機(jī)誘替刪代中手狡工敵記斥賬詢的憂審丹批響、叢會(huì)臭計(jì)深電肥算退化完后燃的腿會(huì)儲(chǔ)計(jì)愉資丘料驗(yàn)生賠成壘與青管含理賠、季商域品謠化岔會(huì)延計(jì)再軟切件撇評(píng)呼審衡后階的澤管另理簡等象諸綱多術(shù)方菌面灶。鄰這雁幾舌個(gè)懲文粘件嶄的倍主臺(tái)要掙精碗神戰(zhàn)至趴今陰仍態(tài)然沒適勻用鐵。第帝二倉節(jié)碑會(huì)標(biāo)計(jì)萄核簡算違軟筐件一旅、福會(huì)飄計(jì)戒核妹算李軟號(hào)件欠的挨概樓念會(huì)端計(jì)蜂核抄算紹軟睡件趣是妖指豆專梢門路用尖于摘會(huì)員計(jì)坐核浴算機(jī)工斑作嬌的往計(jì)泥算沿機(jī)敗應(yīng)恩用逗軟厭件叨，餓包捐括恥采葬用支各回種紙計(jì)灶算怎機(jī)旺語碎言笑編睜制榜的哀用污于士會(huì)脹計(jì)比核廁算濕工嘴作拴的準(zhǔn)計(jì)殊算正機(jī)所程楊序亭。凡涂是蚊具移備湊相觸對(duì)把獨(dú)迷立奸完藍(lán)成芹會(huì)刃計(jì)灣數(shù)豪據(jù)攜輸民入夢(mèng)、這處掀理疤和風(fēng)輸命出厘功贏能班模粒塊混的緞軟望件冒，啄如衛(wèi)賬壯務(wù)跌處徑理蕉、關(guān)固筐定腎資離產(chǎn)筒核走算劇、或工慕資呼核鈴算閑軟打件桿等眠，膀均質(zhì)可墾視殃為優(yōu)會(huì)訪計(jì)積核則算臂軟嶼件側(cè)。第除二身節(jié)泥會(huì)緒計(jì)歉核稈算黃軟駱件此鍋外塌，嶼企處業(yè)鵝應(yīng)灰用局的碗企廟業(yè)門資趣源俘計(jì)掛劃落（晉E抖n據(jù)t在e危r亂p詞r撞i稻s布e械R恩e近s紹o霸u(píng)繪r查c幸e俘s打P淹l注a伴n諸n朽i更n狐g萍，雨簡透稱伶E漲R槍P前）紅軟炭件叨也結(jié)含蓬有殘?zhí)庍M(jìn)理藍(lán)會(huì)醬計(jì)業(yè)核炕算運(yùn)數(shù)督據(jù)碑的雷功溫能賀，臭這虧部偵分手功各能蹤蝶模藝塊上也歉屬榆于喚會(huì)鐵計(jì)轟核稀算氣軟谷件竟的杜范亭疇趴。塑E耍R內(nèi)P攤是稠信餅息忙技位術(shù)歌與幟先閣進(jìn)臘管盆理辦理病論漲相僵融怎合屯的送產(chǎn)書物嬌，嗽它晌一喚般財(cái)包退含佛分釣銷賽、夸制脊造具和鳴財(cái)悄務(wù)伐三膝大獎(jiǎng)部朱分悔，搜顯騎然失，換財(cái)賣務(wù)葡是蘭E沒R壯P斧的陳核串心戲功翼能寶之奔一宮。貫綜利上皺所膛述嗽，數(shù)會(huì)籃計(jì)克軟籌件盼系吸統(tǒng)券可罵以蘿是革一喪個(gè)使獨(dú)寄立尾的臨系軟統(tǒng)伶，臘也肉可住以仙是戴E疼R簽P型的幟一騾個(gè)規(guī)子借系洞統(tǒng)你。第事二野節(jié)懲會(huì)狼計(jì)意核魚算編軟系件二燃、蹈會(huì)刑計(jì)旗核綱算捕軟貢件意的封分階類咽會(huì)禽計(jì)朽核駱?biāo)惚捃浕诩峥晒纫贼~從企不錦同患的義角音度深進(jìn)吊行譯分餃類肢，摩按粉適號(hào)用波范歇圍咐可償以匙分梢為哥通街用座與彼專懷用器會(huì)暮計(jì)層軟士件趕。1鞭.員通煤用腫會(huì)瘡計(jì)登軟端件覆通蓋用馬會(huì)祖計(jì)稀核奪算撞軟道件棉一酸般盲是母指煉由絮專趣業(yè)私軟井件斃公準(zhǔn)司峰研秘制付，泰公廟開呢在洲市抱場灑上盼銷笨售永，板能殲適銳應(yīng)對(duì)不款同河行與業(yè)揚(yáng)、麻不雷同原單餡位德會(huì)賢計(jì)別核腔算巡壽與兇管覆理蛾基殖本錫需噸要抵的譽(yù)會(huì)莊計(jì)徒核污算畝軟稍件視。岸目丙前程我末國遣商悠品癢化閉會(huì)緩計(jì)衛(wèi)軟眨件濱一庸般云都明是曉通爪用尼會(huì)崖計(jì)動(dòng)軟鈔件品，渡例抽如胡用蹦友鑰系技列唇（葵如焦T疏o裳n茫g村1宴0舌.快1版）禮、盼金榆蝶劣K楚I押S磨，狹等尾等退。熱通晉用業(yè)會(huì)素計(jì)營核疑算錯(cuò)軟更件科具氧有簽以極下美特礎(chǔ)點(diǎn)本：第簽二熄節(jié)點(diǎn)會(huì)牙計(jì)與核患算血軟蘋件（始1叔）滲通港用網(wǎng)性暖強(qiáng)湊。鼻即盜適妙合司于辭不疼同部行材業(yè)駐、樣不煩同肯規(guī)饅模途、盈不催同汗需康求集的郊企盲事繩業(yè)漢單慢位紗使固用惕，樹最配典偶型收的摸是灣用織友單T漆o唉n擁g哭、另金惡蝶職K煎I同S寬之霧類鍬的罷會(huì)督計(jì)歪軟艷件鳥，莖幾思乎柜什會(huì)么皺單凱位蛛都首能鼠使州用剖。銅當(dāng)兔然最其蝕中泉也芽有傾一汪些楚是頁行痕業(yè)筒通累用賴軟踩件冶.項(xiàng)即駝僅因適速用臣于乒某務(wù)一帝個(gè)忠行外業(yè)麗的努會(huì)時(shí)計(jì)音軟業(yè)件收。凈（倉2污）禍功樓能易全陜面所。我為莊了輔迎艘合緊不宰同般單張位娘的只各凱種印需粒求桌，餃通柔用窮會(huì)飲計(jì)傳軟淺件糟一環(huán)般父都廁具巴有恰較誕強(qiáng)容和描較紅全房誠面史的川功越能杯。橡其藥中匠有嗽些梅會(huì)眨計(jì)遮軟臟件延幾優(yōu)乎燃把枯會(huì)蛙計(jì)活核愛算耍的唇方觀方夫面狐面慢都百考呼慮嫌到予了噸，箭甚俯至啞在袖功忘能禾上嘴也身到絡(luò)了寧無伐可腎挑咸剔裹的認(rèn)地排步愁。污（舊3兄）倚需協(xié)要斗初族始猴化罪處瞧理征。京由懲于句會(huì)芹計(jì)想軟繭件狹的責(zé)通優(yōu)用種性跨，痰軟嘩件恰必薄須美提勁供步一粒個(gè)代初柜始作化困處色理尊模贊塊頌，港讓盞使廊用慨單券位市對(duì)桌會(huì)零計(jì)粘核個(gè)算裹規(guī)卸則凡進(jìn)弦行斷設(shè)送置京、納對(duì)闖所哭需申功伏能剃進(jìn)終行哥選此擇煤，反從灰而逝將愿一店個(gè)毀通番用難的深會(huì)屈計(jì)涉軟胃件晴轉(zhuǎn)鋸化調(diào)為極滿獎(jiǎng)足僑某懼個(gè)館特扇定逐單麻位摸實(shí)酬際遞需僑求墾的能專毛用阻軟釘件住。歡（姥4康）會(huì)軟付件惱質(zhì)暈量忙高淡。攀通頭用粗會(huì)焰計(jì)股核袋算潑軟賺件弓一孔般渡由泡專求業(yè)茶軟卷件停公戶司淋研饒制系，虧由患于扣技鬧術(shù)攻力殊量英雄膏厚功，駕加渴上剛經(jīng)祖過歌長黨期腦和皮眾中多近單潤位軌的懼使扎用足和房誠檢摸驗(yàn)遵，頭軟杯件掙功日能晴與仗性撇能液都弟日避臻賣完傾善敞。第概二應(yīng)節(jié)器會(huì)石計(jì)當(dāng)核始算康軟改件2儲(chǔ).虧專袍用眉會(huì)燭計(jì)趟軟喇件陶專帽用啟會(huì)鮮計(jì)明核撞算鍛軟潛件慣一世般禮是峰指逮由笑使鮮用籠單杏位狀自裳行粥開嫁發(fā)倦或古委淹托栗其貿(mào)他車單分位療開納發(fā)音，秋供罵本熔單愛位烘使籃用躍的裂會(huì)米計(jì)懸核衡算像軟知件較。兵由富于百針傻對(duì)弟特珍定言單脖位立研傻制方，鹿專屋用廁會(huì)裙計(jì)釀軟罪件萌一墊般誘在秩軟耳件集中繁固判定率會(huì)養(yǎng)計(jì)骨核望算尖規(guī)膀則湊，虛例剛?cè)缜o用誼戶數(shù)無伍需警設(shè)睬置郵會(huì)款計(jì)金科丹目撿、摧工始資制項(xiàng)撒目近、腔會(huì)沒計(jì)擠報(bào)傍表糕，百因扎為嚇這賊些祖已撇由殖軟繁件囑設(shè)蹤蝶置者妥岡當(dāng)鬧，及用爭戶云無船需梯設(shè)捎置忌就疏能淹使提用憐。侍專驢用伐會(huì)恨計(jì)趴軟攏件旅使沒用錦較爺方戲便兼，宿但孩僅薦適稿用棟于散個(gè)居別他單秀位蛾，友而昌且援功時(shí)能蘭與唇性暖能庭一夸般脅不亂及獵通麗用更會(huì)窯計(jì)崗軟蝕件部。表加日上肉開村發(fā)智一前個(gè)腸成各熟聽軟氧件謙不左僅抱周繡期延長秒，燦而喉且搭成豆本攻也憶很怕昂釣貴水，稅所享以扎只攏有折特違殊巡壽需徹求葛的欺企扭業(yè)脫才晶需神要男考薪慮鼻開碼發(fā)返專弱用未會(huì)正計(jì)挽軟捉件淋。第宇二汪節(jié)津會(huì)絨計(jì)茂核分算也軟撿件三阻、積會(huì)盼計(jì)籮核盤算哥軟鈴件粗的絨功社能河?？迚K瘡會(huì)達(dá)計(jì)吹核處算黨軟膨件撓的御功岔能朽模辛塊響是瞇指許會(huì)遙計(jì)筆核泳算覽軟悶件斤中推有逝相矮對(duì)屑獨(dú)功立貍的賄會(huì)欄計(jì)泡數(shù)濕據(jù)掙輸性入槍、擇處盈理銷和插輸摔出質(zhì)功聾能湊的諒各兆個(gè)亦組茅成糟部聲分洗。梯會(huì)鐮計(jì)直核白算亡軟敗件歌一嫩般別分壺為互賬顏務(wù)侄處燃理怪、奏應(yīng)掩收碎/吊應(yīng)爬付槳款另核褲算段、乎工桐資紙核己算沿、啄固臥定舊資注產(chǎn)平核續(xù)算宗、盾存國貨鄭核融算注、積銷賀售導(dǎo)核鍵算泳、抬成惕本每核麻算便、殘會(huì)裙計(jì)謠報(bào)煌表積生回成游與嚷匯線總斗、慎財(cái)渾務(wù)冠分殲析瞞等結(jié)功尾能坑模魔塊疑。撥其戰(zhàn)中各賬懂務(wù)無處炸理煙模秤塊掉是每會(huì)繞計(jì)蛋核陷算扯軟暖件李的耗核色心豈模希塊襪，昂該劈燕模釀塊須以舊記門賬踢憑鼻證緩為友接澆口體與喝其爺他嚷功展能歇模跪塊叫有俘機(jī)芽地表連多接復(fù)在吊一獻(xiàn)起直，凱構(gòu)得成瓣完芒整丙的減會(huì)希計(jì)額核順?biāo)愀嫦笛杲y(tǒng)縮慧。四蔽、珠商屠品景化售會(huì)花計(jì)兆軟館件胳的受選安擇如基酷于病通穗用善會(huì)肝計(jì)均軟愈件板和密專恒用既會(huì)底計(jì)治軟濟(jì)件絮的擋優(yōu)其缺醋點(diǎn)可，嗎用史戶況使摘用信通鏟用通會(huì)筋計(jì)贊軟剩件再，資即宗商尚品錘化室會(huì)愿計(jì)品軟響件漆是莫實(shí)喘現(xiàn)亂會(huì)根計(jì)往電也算帖化肥的池捷質(zhì)徑欲，淺也難是環(huán)發(fā)僅展母趨競勢船。我猜國認(rèn)商蚊品貝化組會(huì)城計(jì)年軟抵件合日陳益辛豐秧富思，撕并凡具蹈有曉先幣進(jìn)淚、逝實(shí)究用勸的退特騙點(diǎn)桃。冊(cè)財(cái)樂政做部紫在舊推蹦廣獨(dú)商呈品軍化聲會(huì)存計(jì)炊軟猛件盟方莖面?zhèn)我步z式做癢了胸大驚量托的汪推肉動(dòng)停和繳管錘理脆工福作鑼。鎖用冤戶膽在懼購帶買柜商歐品經(jīng)化炮會(huì)仔計(jì)紋軟博件偵時(shí)懷一盤般路要格注碗意會(huì)以東下怖幾爭個(gè)披方酷面市的耍問剩題熊。1距、鋸會(huì)判計(jì)紙軟敏件今是享否亞通休過囑了攻省裹級(jí)究以缺上俗財(cái)狐政敏部旗門蘆的陳評(píng)壁審評(píng)嚴(yán)審吵是凈評(píng)蘋價(jià)盤和婚審杠核泛會(huì)壁計(jì)徐軟售件垂是艘否磨符物合五國標(biāo)家泡統(tǒng)后一耐的徹會(huì)遲計(jì)暑準(zhǔn)金則任和障財(cái)源經(jīng)罪制依度雄的黎有池關(guān)波規(guī)筍定慌。2顏、褲會(huì)孩計(jì)魯軟輩件紡是丙否融滿棗足淋本璃單其位培會(huì)觀計(jì)門業(yè)終務(wù)躲處善理夸需襯求這伶里漿的錯(cuò)需匪求挺是槍指營對(duì)愧系尾統(tǒng)構(gòu)的猛功協(xié)能奔、固性爛能境、隆輸槳入貸輸廟出瞎、套故隱障嚼處仇理揚(yáng)、制接患口釘以番及訪軟倍件司的雕運(yùn)運(yùn)行翁環(huán)亭境淋等煎問脈題流。（塑1瞇）室功寄能逢方搶面蓮。恒應(yīng)劇考煉查靠商按品羅化舒會(huì)晌計(jì)刃軟著件鹽在傍本諷單有位盼是紹否急實(shí)啦用呼，若軟傷件搜所想提阿供卸的置功氧能掃是害否鉛滿帆足款本景單伐位繭會(huì)古計(jì)武業(yè)孫務(wù)假處血理依的綁要闖求駛。（帆2片）職性藝能丟方崖面刊。且應(yīng)遮考牌查沖商依品癥化喬會(huì)蛋計(jì)急軟丈件姨在就數(shù)撓據(jù)玩處遼理初精壤度吐、少時(shí)頓間就和棍適應(yīng)應(yīng)擦需牌求冠變驗(yàn)化朵能趨力眉等陵方兩面零是片否定適贊應(yīng)需本獨(dú)單辭位草要捕求盲。（沿3精）賣在淹輸藏入風(fēng)、雪輸灘出例方戒面臭?；忠獌x能喉有淚效丹地墻防罰止竟差跟錯(cuò)緣瑞的摩發(fā)漢生恰和馳及麥時(shí)較查摟出筐錯(cuò)沙誤林、弄糾瓜正挺錯(cuò)藝誤聰。（茫4乖）頌在突故破障巴處憲理記方諸面躲。雖能略提桐供糾各厚種疾手訊段破，南保邁證珠會(huì)葬計(jì)密數(shù)厭據(jù)也的報(bào)安低全鉤和挑完布整艦。（柱5癢）歷在領(lǐng)接霧口脫方桃面翅。樣要振為蘆從血其帥他尤系釀統(tǒng)會(huì)接軟收株數(shù)美據(jù)丙、拿輸貨出躍數(shù)艇據(jù)寶提崇供便方布便便的現(xiàn)接借口住。（武6齡）雕在德運(yùn)朱行犧環(huán)猛境擾方啊面掛，號(hào)主身要偉是異考鉆查嚼單鉆位姿所綱提侍供潤的惡條儀件巴是歪否至符播合蜓商騰品丟化詳會(huì)擱計(jì)梨軟文件珠的女需喪要今。唇運(yùn)掀行盯環(huán)睛境刷主趨要杏包新括葉硬坦件鑰環(huán)