第八章物價(jià)變動(dòng)會(huì)計(jì)

第八章

物價(jià)變動(dòng)會(huì)計(jì)主要內(nèi)容：1．物價(jià)變動(dòng)對(duì)會(huì)計(jì)的影響2．物價(jià)變動(dòng)會(huì)計(jì)的主要模式3．一般物價(jià)水平會(huì)計(jì)的運(yùn)用4．現(xiàn)行成本會(huì)計(jì)的運(yùn)用第一節(jié)

物價(jià)變動(dòng)會(huì)計(jì)概述

物價(jià)變動(dòng)會(huì)計(jì)是利用一定的物價(jià)資料，對(duì)企業(yè)傳統(tǒng)的會(huì)計(jì)報(bào)表和會(huì)計(jì)模式作出調(diào)整修正，以反映或消除物價(jià)變動(dòng)對(duì)會(huì)計(jì)信息的影響所采用的會(huì)計(jì)程序和方法。

物價(jià)變動(dòng)會(huì)計(jì)不僅能反映通貨膨脹的影響，而且能反映通貨緊縮的影響；不僅能反映個(gè)別物價(jià)變動(dòng)的影響，也能反映一般物價(jià)水平變動(dòng)的影響。一、物價(jià)變動(dòng)及其形式1、原因：物價(jià)變動(dòng)就是商品或勞務(wù)價(jià)格的上漲或下跌。成物價(jià)變動(dòng)的原因主要有以下幾個(gè)方面：勞動(dòng)生產(chǎn)率的提高新技術(shù)革命貨幣價(jià)值的變動(dòng)供求關(guān)系的變化競(jìng)爭(zhēng)與壟斷2倦、淡類礙型鋒：個(gè)桑別是物氏價(jià)百變?cè)鰟?dòng)?jì)梢焕忝呶锞諆r(jià)弓水森平四變槐動(dòng)個(gè)銳別嫁物河價(jià)屑變?cè)L動(dòng)指某貝一吃特品定漁、斗具湊體錄的淋商叫品在虛同慈一趣市中場(chǎng)貪的賞不鼠同妹時(shí)愧期翻的旺價(jià)調(diào)格宰變線化寬；一冒般罰物溉價(jià)組水肚平敘變夠動(dòng)是伶以全稀部怨商績(jī)品的嚼價(jià)印格文為持對(duì)正象枯，擦從競(jìng)綜找合嘉的薯角條度撞看由一姿個(gè)概國(guó)周家乘或蝴地勞區(qū)坑商瘡品傾價(jià)菊格搶的奏變漂動(dòng)柴情巨況直，抗通其常戒以努一蹤蝶般槍物辛價(jià)循指彎數(shù)允（角我贈(zèng)國(guó)盛用著社寒會(huì)盯商稀品丈零爆售餅物儲(chǔ)價(jià)見(jiàn)總?cè)柚隔[數(shù)芹）雖衡界量呼。3滅、鑼二籍者尊關(guān)浴系兩歇者躺的聯(lián)醫(yī)系：主個(gè)案別塔物攝價(jià)括的勇普叛遍霸漲饒跌遼會(huì)余導(dǎo)勤致痰一殃般猴物擊價(jià)嗚水特平述的飾漲衡跌倘（誘雖社然嶺個(gè)籌別強(qiáng)商奧品張的拍價(jià)劈燕格跡變崇動(dòng)攀幅蠢度傳也復(fù)可駱能摘與拐一城般犯物懼價(jià)雨水角平經(jīng)升元降貞的泥幅孟度女有絹一狐定熊差飼異嘩）母，哄因牲此勇一唱般瞇物票價(jià)迅水此平梁變吸動(dòng)源以皆個(gè)懇別趕物掘價(jià)檢變叉動(dòng)櫻為錫基碰礎(chǔ)麥；扎但魄反槐過(guò)晚來(lái)波又跪?qū)﹃悅€(gè)評(píng)別機(jī)物越價(jià)哨變瘡動(dòng)什施專加厲影固響缺。兩喚者塊的艦主破要區(qū)域別：吉個(gè)悄別估物賢價(jià)燈變瓦動(dòng)宵與丑交由換海并礙存布，恩一當(dāng)般政物閑價(jià)齒變哀動(dòng)蹤蝶與殺紙墨幣再的觸流痛通繞相織關(guān)陸，頌并篇常貧與悟通桶貨槳膨丈脹縮慧或騾通膝貨條緊沿縮堆連鏡在績(jī)一桶起冬。震從膝這輔點(diǎn)星看時(shí)，拆個(gè)懶別仙物門價(jià)蹦變長(zhǎng)動(dòng)糠屬替于參微悲觀慣現(xiàn)豬象日，甩具救有爆多創(chuàng)樣持化眠的陰特便點(diǎn)攏；旦一永般言物論價(jià)如變駐動(dòng)最屬暖于轎宏獵觀蠻現(xiàn)股象剖，單具振有教普站遍膝性題的決特津點(diǎn)咽。二刊、濁物汽價(jià)傅變猶動(dòng)腐對(duì)疤會(huì)剛計(jì)堅(jiān)的聾影究響傳掌統(tǒng)淺會(huì)乘計(jì)欺一巾直懇采蘿用都?xì)v危史畝成兆本真的捏會(huì)家計(jì)蔑?；讲?，匹即驕以戲幣招值簡(jiǎn)不辯變好假昌設(shè)肥為掉前魯提暖，驗(yàn)以謙歷旺史口成槐本順原爆則良為雙計(jì)逮價(jià)穴基肚礎(chǔ)借。竹然喬而番，共物損價(jià)蜜的占大捎幅東度拳變否動(dòng)日，狡對(duì)障會(huì)孤計(jì)怖的隸理倘論繁和酬實(shí)聾務(wù)秋均駛產(chǎn)策生挽了啄重向大愿影派響鞏。（種一紡）撕對(duì)會(huì)凡計(jì)蘭理倆論的幟影湊響1．鑼對(duì)閉幣哥值新不靈變穿假責(zé)設(shè)蟻的慶沖演擊2莖．旋對(duì)蛙歷籌史租成摟本錄原潔則獵的員沖尺擊3．剛對(duì)管會(huì)艘計(jì)帽目餃標(biāo)套及艷會(huì)殺計(jì)心信烏息手有早用品性角的哈挑董戰(zhàn)（鍛二腸）窗對(duì)會(huì)羨計(jì)敗實(shí)府務(wù)的羅影李響1．孕會(huì)遣計(jì)勉報(bào)衫表妨不恨能恥真歌實(shí)胳反培映凱企獄業(yè)摸的目財(cái)個(gè)務(wù)么狀嫌況造和博經(jīng)渾營(yíng)托成粉果（株1脆）戰(zhàn)低陣估北了而非悔貨豪幣儀性熊資幫產(chǎn)撲的繡價(jià)教值地。（半2料）藏沒(méi)范有稅反肝映孫貨洽幣阿性覺(jué)資諷產(chǎn)肝的喇購(gòu)遙買關(guān)力什變賠動(dòng)顛損漂失凡和懇貨謀幣噴性超負(fù)哥債英的區(qū)購(gòu)星買點(diǎn)力舍變壯動(dòng)功收旅益拴。（叛3耕）證高燈估讀收活益刮。2洪．誰(shuí)不負(fù)能悉保玩證烘企堪業(yè)出固較定遞資睡產(chǎn)澤的肢更杠新殘，洲從研而應(yīng)使自企江業(yè)推生迫產(chǎn)休經(jīng)踢營(yíng)美能妄力附削思弱3懷．臂無(wú)翅法兆正理確門反稅映杜投紋入米資息本靈的爹保溝全低情恩況4脈．減由摟于據(jù)會(huì)傷計(jì)加報(bào)沒(méi)表濟(jì)提診供愁企顫業(yè)描虛孩假切的剝盈耍利榮能組力楊和礦償剪債療能蠢力韻，闖據(jù)膚此課作公出瞧的薦決玻策難會(huì)蠻導(dǎo)該致薄嚴(yán)稀重僵的鞭失謀誤翠。三凝、信資執(zhí)本綠保淘全壟與幅物鳥價(jià)偽變?cè)簞?dòng)鈴會(huì)展計(jì)資襪本漆保鵲全是撫指爹，僻依階據(jù)屋資辯本擾循補(bǔ)環(huán)召規(guī)歪律屯，櫻運(yùn)振用棋一懶定千方麗法痛，每通靠過(guò)忽對(duì)改資帳本轉(zhuǎn)循鉗環(huán)剝時(shí)投倚入辱的蛾資屬本本量與黨資街本陣循繁環(huán)徒結(jié)摸束崖時(shí)收哲回澆的腎資辱本梳量進(jìn)祖行去比稿較撫，汪來(lái)閥保殿證潮投侮入煤資且本副價(jià)秧值蒼量鹿的密完忽整世和爸再吳生桐產(chǎn)吵的村正俘?；M(jìn)沖行蒼。彎使嫁資眨本貓不板受湊侵歪蝕虧，座進(jìn)結(jié)而葵保俱障礎(chǔ)業(yè)祥主絕權(quán)填益蘿的倘一爺種滑資鬧本歪管踩理疫制豈度系。按豎照喪資出本軋保索全掩理務(wù)論佛，姜企尿業(yè)務(wù)確境認(rèn)漂的便收層益親必頑須刃以與保懼證漲資浩本萍完字整斤無(wú)罪損熱為壺前臥提遇。敘即企她業(yè)諒的巖資協(xié)產(chǎn)等流由入銳，拳只還有丈超腦過(guò)美所分需吉補(bǔ)速償桃資縱本樹的芹數(shù)熄額衣，拿才及可良視豎為偏收桿益?zhèn)儭＃▌P一括）資創(chuàng)本擋保懼全防理應(yīng)論石是庸物剖價(jià)捏變料動(dòng)置會(huì)流計(jì)聾的型理眨論辮基寬礎(chǔ)物狗價(jià)創(chuàng)持侵續(xù)掉大托幅搭度借地輕變爹動(dòng)母，剛是秤產(chǎn)擁生宰物娛價(jià)拘變價(jià)動(dòng)黎會(huì)著計(jì)殺的外緊在饞條寄件；庭而陜資說(shuō)本坑保勝全歐和傷真疲實(shí)合確科認(rèn)豈收球益可的疾要怎求陳，圓才摟是稻物買價(jià)鉛變產(chǎn)動(dòng)雹會(huì)恢計(jì)軋產(chǎn)盆生嘆的內(nèi)工在伶動(dòng)踢因。（鍛二番）財(cái)躺務(wù)充資摸本改、燥實(shí)柳物蚊資蜂本侍及父其探保詠全資屈本有保演全桿理萍論雖是勤物促價(jià)鐘變甜動(dòng)闊會(huì)省計(jì)豬的花理醫(yī)論訊基孔礎(chǔ)且。資籮本許保顫全蜜概笑念紙中紫的際“扎資訪本盯”甩一芹般摟分環(huán)為略財(cái)莫?jiǎng)?wù)倡資贈(zèng)本抄、桂實(shí)屠物愉資趟本葡兩俱種逮。財(cái)嗎務(wù)郵資擴(kuò)本是縫指衫企易業(yè)克所幟有護(hù)者倉(cāng)投運(yùn)入挪企猾業(yè)不的固貨愉幣臉資名本谷，料它螞所兼代迫表漫的航價(jià)用值矛以間貨甲幣登數(shù)建量碗表賊示科，房誠(chéng)因漢此撫與畢傳液統(tǒng)離會(huì)坡計(jì)碑中且的凈輕資妹產(chǎn)治相千同實(shí)債物旅資耐本是院指鋼企脖業(yè)庫(kù)的實(shí)寨物區(qū)資想產(chǎn)，懸反現(xiàn)映剝企勻業(yè)口實(shí)闊際那具村有滲的先生饞產(chǎn)冬能雕力羅或煩經(jīng)嬸營(yíng)噸能茂力雄，尤而錫企離業(yè)否的酬生兔產(chǎn)怠經(jīng)皮營(yíng)高能付力死一款般悲以碼一襲定埋時(shí)串期萍企傲業(yè)齊生尸產(chǎn)駛的律產(chǎn)秀品北或圣勞魄務(wù)稠的記實(shí)剃物欺數(shù)評(píng)量朱表潮示絲式。在焰持喜續(xù)援通批貨洪膨鴿脹弟情村況次下角，屈產(chǎn)罵生船了馬兩獸種映不劇同溝的功資接本邀保蚊全贊，即境財(cái)崖務(wù)不資畏本村保掌全任和晉實(shí)魯物漆資樹本籃保奇全1吳、財(cái)堡務(wù)蜜資撿本磁保宅全序：收模益濫=捆凈后資像產(chǎn)角-桿投松資計(jì)宗量落屬焦性管：跨歷援史移成興本計(jì)夾量幻玉單飯位兄：書名擠義汪貨社幣醫(yī)單庫(kù)位不腰變蠅幣媽值業(yè)（爐一橋般句購(gòu)六買健力應(yīng)）歷茄史范成寸本吊/暮名肌義帝貨另幣抗核曾算：脖傳魯統(tǒng)送會(huì)應(yīng)計(jì)饞做鋸法即，核沒(méi)職有完考趟慮符物鬧價(jià)鼻上拳漲銷的頃影陵響炭。歷砍史險(xiǎn)成釣本族/株不千變毛幣胳值線貨救幣肯核蛋算：裙考雖慮滿了渴通村貨諸膨渾脹融對(duì)憲購(gòu)香買渣力綢的淹影婚響益。2瓜、陶實(shí)系物碎資得本卵保先全間觀辯念收段益翁=色凈艱資收產(chǎn)場(chǎng)-勿投立資饒-禮分齊配圈額計(jì)碧量涌屬浴性鋪：花現(xiàn)糊行和成脆本里（本重區(qū)置健成莖本道）計(jì)決量瞧單墨位強(qiáng)：精名版義屆貨槍幣躁不簽變傾幣影值按基照證實(shí)翠物聯(lián)資顏本丟保謠全牲的立要住求拔，鉗會(huì)阻計(jì)匪上輪使許用職的卻收怕入樣與墓費(fèi)葛用嚷配降比弦原喜則拒為現(xiàn)階時(shí)寨收洋入命與皂現(xiàn)斷行蔽成驗(yàn)本本的伯配窯比四婆、勉物渾價(jià)遇變?cè)鰟?dòng)臨會(huì)突計(jì)怨的當(dāng)主熱要嚇模程式會(huì)蒙計(jì)柄計(jì)岸量掉模太式鏡是日計(jì)泊量酸單固位損與宴計(jì)絹量課屬沫性驅(qū)的瞇有任機(jī)久結(jié)浸合菠。計(jì)估量末屬虧性：蛛歷碗史臘成亦本期現(xiàn)縣行股成悶本姜現(xiàn)挽行叉市網(wǎng)價(jià)垃可蜓變敲現(xiàn)描凈攪值湯未朗來(lái)朱現(xiàn)蜓金懶流夕入況量杯現(xiàn)稠值計(jì)騎量勁單孟位：顯名恐義東貨饅幣鋸不祖變?nèi)蕩潘⒅敌畏杉迨ǚN耕不娘同廣的取會(huì)作計(jì)鉗計(jì)睛量盡模配式可和用扶的派四唯種向計(jì)暈量緊模距式蠟是范：歷質(zhì)史籃成欲本/名惜義礙貨副幣狹單俊位歷違史以成計(jì)本/不軋變爬購(gòu)稻買穴力郵貨繁幣鐮單鎮(zhèn)位現(xiàn)水行屬成臟本/名圈義墾貨估幣勵(lì)單魂位現(xiàn)鴿行津成焰本/不碑變潤(rùn)購(gòu)寺買拉力示貨腦幣轎單誓位物芽?jī)r(jià)糖變時(shí)動(dòng)暢會(huì)短計(jì)假模膛式傳蜜統(tǒng)釀會(huì)理計(jì)存模柿式歷競(jìng)史娘成跟本遵/告名縫義翁貨老幣咽單瘋位貓—摩—傳綱統(tǒng)暗會(huì)完計(jì)斤計(jì)麥量奴模粒式歷味史到成擺本處/饞不冊(cè)變錦購(gòu)游買饒力殘貨疲幣危單部位趙—蠅—一械般虎物弓價(jià)摘水祝平距會(huì)及計(jì)展；現(xiàn)謹(jǐn)行嬌成驚本逐/仇名閃義之貨創(chuàng)幣犧單腎位世—向—現(xiàn)忌行栽成挨本閥會(huì)灣計(jì)現(xiàn)黎行鋤成辜本歲/謊不淹變梨購(gòu)雄買怒力首—度—現(xiàn)瘡行承成購(gòu)本經(jīng)不號(hào)變昆幣莖值明會(huì)相計(jì)第纏二鋒節(jié)一論般用物型價(jià)踩水由平目會(huì)睬計(jì)一診、孤一純般稠物宏價(jià)歇變誦動(dòng)騎水隔平狗會(huì)泥計(jì)曾的溪基錘本瘋原忌理一綿般努物油價(jià)里水穗平瘦會(huì)帝計(jì)扮，完是罪指插按孕本鋪期瘋一從般您物楊價(jià)處指經(jīng)數(shù)將環(huán)歷程史診成們本憤會(huì)刑計(jì)敵報(bào)圖表恢中驢各欲項(xiàng)研會(huì)辰計(jì)滲數(shù)雹據(jù)睜加房誠(chéng)以蚊調(diào)嫌整事，從濕而曠消慚除京一杜般直物裹價(jià)崖水邀平筍變蜓動(dòng)筋的胃影恭響踐，埋按偉期去末字貨性幣恩的紫現(xiàn)那時(shí)很購(gòu)吃買砌力膏反禮映性企卡業(yè)稀的理財(cái)洗務(wù)釘狀難況暑和量經(jīng)未營(yíng)世成習(xí)果摩。怖因蘿為始是拾用嫁一堪般慎物梯價(jià)蠟指遼數(shù)糟消部除文物艘價(jià)仍變勾動(dòng)郵的吵影越響放，然故尿稱濱一幅般鞏物灶價(jià)聲水溜平與會(huì)期計(jì)斥。蠢一雜般拼物農(nóng)價(jià)半水替平書會(huì)來(lái)計(jì)梳是巨通泳貨拜膨躺脹舒條手件哈下沉的衰產(chǎn)淹物費(fèi)。一換般傅物本價(jià)現(xiàn)水酸平澤會(huì)驢計(jì)纏與專傳渣統(tǒng)塌的復(fù)歷籠史塑成忙本向會(huì)逢計(jì)示區(qū)凍別舒不射大袋。（1）日誦常的李會(huì)延計(jì)燃核除算競(jìng)方乒面甜，弓不裳需搭要檢進(jìn)雷行腹特搞殊科的蛇或致單集獨(dú)箭的帳會(huì)坑計(jì)灑處暴理延。（2）愉由節(jié)于晴貨暑幣呈計(jì)紫量師單價(jià)位社的殊改刑變石，期控末需傭要目按臘一洽般鄉(xiāng)豐物鋤價(jià)則指記數(shù)嘆對(duì)慘歷旁史凈成旱本/名莫義瓶貨心幣饅單柳位雕下潑的或會(huì)崖計(jì)寫報(bào)迫表畜數(shù)賢據(jù)駝進(jìn)倆行來(lái)調(diào)圓整需，鮮以黎消側(cè)除熄物曠價(jià)復(fù)變佳動(dòng)竊的嚷影襖響。二平、乞一騎般辦物壟價(jià)熱水溝平拍會(huì)皇計(jì)冊(cè)的翅基僑本示程雕序予和闊方水法一值般辜物百價(jià)五水邪平州會(huì)沒(méi)計(jì)塞的勾會(huì)娛計(jì)繳處姻理股程爬序齡和哭方將法敞，雕主省要礙是激在期以末根舟據(jù)羊一茄般核物時(shí)價(jià)戶變語(yǔ)動(dòng)夜指辛數(shù)尸和昌傳盈統(tǒng)喇會(huì)殲計(jì)飛報(bào)姨表脂數(shù)險(xiǎn)據(jù)肆，重錘新經(jīng)編飲制毯一疫般僅物君價(jià)哀水庫(kù)平擦的掠報(bào)緊表。垂其宋基善本鈔程昂序旬主是要某包類括瞎：（墨1慚）艱將偵資輕產(chǎn)墻負(fù)夢(mèng)債攜表召中箱的踏項(xiàng)踢目區(qū)養(yǎng)分?jǐn)?shù)貨仿幣互性仰項(xiàng)頑目進(jìn)和尊非成貨岔幣橡性掉項(xiàng)歷目勵(lì)；（舞2秀）等將非紹貨開幣螞性牛項(xiàng)汗目的鐘金軌額按介一仗般演物偵價(jià)熔指夾數(shù)蜜進(jìn)微行寧調(diào)許整救；（紋3促）計(jì)坑算持僅有鈔貨勤幣揭性襲項(xiàng)殖目像所鴨發(fā)趨生膚的購(gòu)噸買鹿力學(xué)變卷動(dòng)刻損椒益箭；（4）冒編柄制憶一畏般婦物佳價(jià)晃水準(zhǔn)平芹的喪會(huì)放計(jì)撈報(bào)啞表鏟。（夸一帖）塌劃召分摟貨時(shí)幣矮性槽和離非逐貨資幣梳性樸項(xiàng)達(dá)目1．盞貨淋幣沫性著項(xiàng)裕目貨肢幣砍性換項(xiàng)覽目役包胞括貨需幣降性釋資兄產(chǎn)蝕、唐貨剝幣興性排負(fù)伐債項(xiàng)把目剩兩上類趁，離指盜金栽額似固徑定鐵或閣以汪貨鹽幣齡直番接塞反閑映桂，肯金有額棗不旬因客通借貨少膨扛脹宮而你發(fā)唱生謝變棒動(dòng)那、略但辭其貨管幣半購(gòu)宣買蝴力浸卻牧發(fā)閉生寄變悅化的頃資驗(yàn)產(chǎn)雙和酸負(fù)狀債球項(xiàng)改目偉。貨箱幣產(chǎn)性馬資輛產(chǎn)舍項(xiàng)導(dǎo)目棄包斃括各每項(xiàng)協(xié)貨慣幣蘿資首金哀、瓣應(yīng)咸收濫賬限款開、影應(yīng)假收矮票槽據(jù)蠢、告收俊取揚(yáng)固稅定也利撿息煙或梢股亦利來(lái)的斗短箱期店或案長(zhǎng)千期鞋證好券炭投野資烏、坐按夕固攝定驗(yàn)合汽同死加神工品的斗存炊貨麗等腿。貨火幣涉性駁負(fù)房誠(chéng)債著項(xiàng)泛目際包慨括應(yīng)鵝付停賬出款悄、西應(yīng)巾付挖票坡?lián)?、爽?yīng)融付劫工擊資侮、側(cè)應(yīng)住付輝股逮利庫(kù)、摔應(yīng)性付軍公胳司雞債庫(kù)券謀本綱息絕、渾短蔬期圣或錢長(zhǎng)墻期爛借助款膀等好。貨輕幣坊性耳項(xiàng)景目慮有袍兩倍個(gè)特膏點(diǎn)枕：（1）袍金悟額墻固宗定禾不多變秤。（2）痕在碼物升價(jià)敲變底動(dòng)創(chuàng)的雅情繁況州下兆，霉貨毯幣京性悟項(xiàng)感目會(huì)矛發(fā)鐘生到購(gòu)逐買旨力碧損止益通毯貨藏膨橡脹馬時(shí)足期蓬，濱相散同黨金食額撐的貨嚼幣半性資抗產(chǎn)實(shí)讓際役代森表抱的弊商這品睡或土勞市務(wù)惱數(shù)孫量帆減袍少興了播，落從昌而產(chǎn)袋生蘇貨醋幣它購(gòu)競(jìng)買機(jī)力行變齡動(dòng)損煤失。滾與復(fù)此遠(yuǎn)相坡反廚，競(jìng)通興貨挪膨萌脹陰時(shí)耳期際，貨攏幣蛛性負(fù)旅債會(huì)斗產(chǎn)憶生巡壽貨熄幣冰購(gòu)貧買漆力其變辰動(dòng)收藥益。疾不燃過(guò)悶，雷在倉(cāng)通泡貨筋緊鑼縮舟時(shí)裹期獻(xiàn)，憐因串貨側(cè)幣用購(gòu)擁買饑力繞上擔(dān)升跑，逗持焰有展貨擾幣燥性兩資澡產(chǎn)惕會(huì)滾產(chǎn)首生暮收孝益沖，棋承潮擔(dān)醬貨拘幣犯性產(chǎn)負(fù)歌債鑄則貼會(huì)寨產(chǎn)括生洽損額失捏。貨仰幣移性誘資煉產(chǎn)（娛調(diào)雅整賓后勺金尊額房誠(chéng)-墾調(diào)呈整筍前滲金棉額之）正些數(shù)功—甜—涼損視失巴負(fù)抹數(shù)絨—憶—神收熟益貨飄幣店性燥負(fù)發(fā)債（餐調(diào)籍整辣后掀金勝額調(diào)-艘調(diào)蛇整忠前贏金蜘額卻）正蛾數(shù)斃—顧—均收緒益鵝負(fù)耗數(shù)艷—表—較損法失2．屬非攔貨償幣趨性頸項(xiàng)嚷目非材貨拖幣剛性遷項(xiàng)檢目疫包絨括非累貨夕幣留性菊資辨產(chǎn)白、慕非晚貨辣幣州性拒負(fù)島債項(xiàng)塊目形兩當(dāng)類控，盼指遺金知額緊不拿是朵固打定落不稀變徒，外而克是蒸隨渠一忠般械物帥價(jià)眾水沿平蘆的久上底升欲而礙提例高凍、名隨挪一不般結(jié)物銅價(jià)膨水本平根的自下晝降遍而刃降彼低閘的眉資燦產(chǎn)袍和岸負(fù)倉(cāng)債少項(xiàng)賀目末。非毀貨貍幣簡(jiǎn)性枯資蜘產(chǎn)主賄要添有陽(yáng)存攏貨蔽、腰預(yù)皆付城賬胸款掏、貼固趴定店資狐產(chǎn)榴、瞎股斷權(quán)款投朗資灘、劑無(wú)獎(jiǎng)形品資罷產(chǎn)烤等奸。非烘貨餡幣腹性麥負(fù)承債主刺要赴有敬預(yù)律收麗賬恐款警、金遞死延用收杠入舟等帖。所德有浮者虜權(quán)謎益由響于僑是景資僑產(chǎn)冬總臺(tái)額證減導(dǎo)負(fù)糕債太總俗額餐，你故一抗般艦歸許類平為火非饒貨丈幣敗性瞇項(xiàng)豬目址。非摔貨爆幣辛性胖項(xiàng)昌目始的特裳點(diǎn)（晉1捆）經(jīng)在朝物慕價(jià)犧變維動(dòng)俘時(shí)鬼期販，凝非項(xiàng)貨歉幣夠性麗項(xiàng)章目卸的菜金否額邊應(yīng)擱按皺一偏般倘物表價(jià)淡指輸數(shù)筆變搖動(dòng)蠶的否幅忌度進(jìn)榮行獸調(diào)微整流。（2）敗在磨物去價(jià)平變殺動(dòng)柔的汪情兩況巖下寺，鏟非泥貨奶幣向性蘇項(xiàng)拉目不掌會(huì)普發(fā)猶生皇購(gòu)菠買飼力垮損傳益獎(jiǎng)。（岸二舞）餐按禮一嬸般拜物想價(jià)舌指疼數(shù)術(shù)調(diào)標(biāo)整前非保貨漫幣穴性來(lái)項(xiàng)錯(cuò)目更金龍額對(duì)窄會(huì)晨計(jì)由報(bào)禽表鉛中魚按歷效史襯成說(shuō)本濱反蒙映盟的檢非泡貨貿(mào)幣剩性合項(xiàng)帳目平金蛙額旋，丸用醉本蝦期撞一京般忌物御價(jià)燒指亦數(shù)樸進(jìn)等行駱調(diào)駕整，鄰借識(shí)以候反漠映皺其緩價(jià)耕值燃的日變臘化罪。調(diào)譯整寇可哀用動(dòng)的執(zhí)一虹般驗(yàn)物大價(jià)知指脆數(shù)籌有年蓄初羅、癢年希末糖、匆年個(gè)平橋均蠅一啊般微物綠價(jià)串指變數(shù)三齡種傅，涼不狼同凱的塞調(diào)串整庭對(duì)性象刪應(yīng)覺(jué)使服用統(tǒng)不粥同附的災(zāi)物頂價(jià)駐指智數(shù)。利跌潤(rùn)沿表章項(xiàng)古目中象，府企泊業(yè)蛛的福收介入挨、辯費(fèi)揮用拳是挑年簡(jiǎn)內(nèi)子不暮同取時(shí)僅期輛發(fā)俱生原額鍵的仔合期計(jì)看，亦為耕了滅簡(jiǎn)本化報(bào)換轉(zhuǎn)算糧的謀工方作天量哥，壇一尿般匙假印設(shè)問(wèn)收尚入犁、妖費(fèi)尚用騎在啟年問(wèn)內(nèi)筒均蝦衡合發(fā)拋生醒，貢故銹采律用本搬年撿平念均譯物敘價(jià)頌指虎數(shù)嶼進(jìn)非行扭調(diào)草整。資親產(chǎn)窯負(fù)摩債行表應(yīng)抱反制映雁企匙業(yè)絞年征末每的丙財(cái)索務(wù)啞狀殺況乘，偏其非浮貨在幣循性遙項(xiàng)績(jī)目拒就可需駐采控用靜年穴末膏一忘般蛙物姻價(jià)黨指歸數(shù)床進(jìn)榆行供調(diào)愉整。遲有先關(guān)濱計(jì)碼算影如目下晚：調(diào)耳整淺后臉金種額=調(diào)脂整國(guó)前叉金爭(zhēng)額正×其調(diào)年整乖系膨數(shù)重御點(diǎn)舞非射貨育幣烤性尋項(xiàng)仿目蔽的凳調(diào)雞整蕉方臥法鄭：1．留固肺定獸資款產(chǎn)信項(xiàng)銀目沸：寇例咸8伯-補(bǔ)12．餃存匠貨鉤項(xiàng)烈目愿：歌例稍8橡-不23．獎(jiǎng)留廉存徹收叢益便項(xiàng)靈目芽（喘到寶擠粘）留窄存副收舟益=（竹調(diào)愈整賄后遞的雪資催產(chǎn)耐合仿計(jì)難數(shù)避－固調(diào)消整飼后番的叼負(fù)遍債佳合慎計(jì)逐數(shù)慈）毅－該調(diào)厚整漁后座的樓股順本4．紡利焦?jié)櫪时硖芍蟹莸暮萦械侮P(guān)域項(xiàng)絨目5．蜘利縮慧潤(rùn)都分蔑配酸表莖中庫(kù)本落年安度艦的前凈車?yán)蹪?rùn)仁分帝配修項(xiàng)稅目企竿業(yè)俗的絕利杜潤(rùn)賴分植配較一猴般蹲在升年姑末驅(qū)進(jìn)寫行立，垮有爆關(guān)蘋利怒潤(rùn)扎分低配愛(ài)項(xiàng)今目濃的驗(yàn)金前額蔬已藏按揉年紗末囑的陶貨占幣渡價(jià)后值虎反準(zhǔn)映呼，不呈需遵調(diào)陡整秒。（搶三屋）計(jì)艱算鍋貨謹(jǐn)幣巾性?shī)A項(xiàng)糠目往的壓購(gòu)砍買撒力吵凈取損偶益畏△在惹物保價(jià)卡變擠動(dòng)富的寒情殲況游下具，累貨母幣仿性車資欺產(chǎn)厘項(xiàng)甲目舍發(fā)鞋生長(zhǎng)的開購(gòu)受買押力紫變碼動(dòng)臉收馬益賤（鑄損熔失道）牌與寺貨斃幣革性榮負(fù)交債灣發(fā)院生畫的橋購(gòu)基買友力燙變均動(dòng)女損釘失教（甜收恢益尊）蔑的廟差乒額互，分稱要為貨悲幣賊性省項(xiàng)貝目才購(gòu)齊買范力鵝變至動(dòng)蹦凈匆損芳益卡。有灑兩搬種擦方授法：1馳、網(wǎng)計(jì)系算葡貨普幣煮性?shī)A項(xiàng)輕目邪購(gòu)皆買挺力鄭變本動(dòng)桃凈懶損鼠益警，享是拘一穴般阿物勢(shì)價(jià)鹽變節(jié)動(dòng)猜會(huì)鞋計(jì)逼的時(shí)一足項(xiàng)釀重耍要黨程劃序塔。項(xiàng)計(jì)慢算末時(shí)驚，廳還扯應(yīng)墾考磚慮需年贊內(nèi)億貨梯幣候性微項(xiàng)剖目恭金棄額鈔的散變虎動(dòng)踏情錫況晉，形即勻“年唇初域余潮額宣＋報(bào)本錘年灘增晌加救－倡本意能黨減亡少=年棵末促余醬額”腐，層并唐編衡制自購(gòu)零買咬力跌變彎動(dòng)紗損伸益擺計(jì)胸算添表屋。例8迷-競(jìng)3項(xiàng)目調(diào)整前金額調(diào)整系數(shù)調(diào)整后金額貨幣購(gòu)買

力變動(dòng)損益貨幣性資產(chǎn)項(xiàng)目年初余額本年增加本年減少年末余額

1820000920000720000

1000001920000132/120132/125132/125132/1322002000971520760320

1000002113200（193200）貨幣性負(fù)債項(xiàng)目年初余額本年增加本年減少年末余額貨幣變動(dòng)購(gòu)買力

凈收益（凈損失）14000001200000

11250001475000132/120132/125132/1251540000126720011880001619200144200（49000）2落、由鬼于命同健一扭時(shí)際期遇企配業(yè)捐的惱貨秋幣碑性限資罩產(chǎn)咬、仰貨價(jià)幣帖性覽負(fù)恩債歪發(fā)虛生撥的嬸購(gòu)?fù)熨I只力純損膛益鈔變睜動(dòng)免方滋向濟(jì)相卵反破，插故外計(jì)泄算衫貨縱幣象性斗項(xiàng)菜目待購(gòu)絮買康力棍變牌動(dòng)義凈倡損設(shè)益損的悼另疊外怪一竿種壯方倍法分是此，蹲不尊按頭貨碌幣肝性浪資莖產(chǎn)舌、宋貨崖幣巧性謊負(fù)熊債任項(xiàng)暖目沿分及別禽計(jì)墻算割，靈而矩是先越計(jì)慶算竊貨芳幣蠅性這項(xiàng)很目平凈對(duì)額挺，荷再碗采懲用吳一李定中方蝴法剪計(jì)悠算穩(wěn)其印購(gòu)粗買取力拿變耐動(dòng)歐凈見(jiàn)損訓(xùn)益滲。表兇8塌-醒4項(xiàng)目調(diào)整前金額調(diào)整系數(shù)調(diào)整后金額

貨幣性項(xiàng)目年初凈額加：本年貨幣性收入：銷貨減：本年貨幣性費(fèi)用：購(gòu)貨營(yíng)業(yè)費(fèi)用所得稅現(xiàn)金股利42000084500054000010000080000

10000025000132/120132/125132/125132/125132/125132/1324620008923205702401056008448010000032000貨幣性項(xiàng)目年末凈額445000494000本年貨幣性項(xiàng)目購(gòu)買力變動(dòng)凈損失=494000-445000=49000（督四團(tuán)）婦編醫(yī)制質(zhì)一內(nèi)般珍物竿價(jià)鹿水煙平蜂會(huì)呢計(jì)潑報(bào)腎表這勺是天在宏前團(tuán)面羞各爛會(huì)廊計(jì)全程竿序絞的學(xué)基軌礎(chǔ)粒上根進(jìn)山行揀的伍，難應(yīng)命編壞制冬一宋般俯物生價(jià)盾水疾平據(jù)的資千產(chǎn)富負(fù)先債離表、班一詳般凡物伙價(jià)愧水妹平孩的利館潤(rùn)攻表和利治潤(rùn)爭(zhēng)分足配刻表圾。三鴉、銜綜牧合珍舉鍛例三辛、倦一須般誕物團(tuán)價(jià)芹水坦平黎會(huì)轉(zhuǎn)計(jì)灣的依評(píng)雷價(jià)歷趕史黑成愧本/不荒變企購(gòu)眾買疏力安的費(fèi)會(huì)壁計(jì)樹模妖式餅，然采例用仔一腰般蘇物腿價(jià)畝指納數(shù)項(xiàng)將聞代鄙表剛不醬同洽時(shí)垃期梢購(gòu)知買口力絹的任歷倉(cāng)史復(fù)幣稀值搞調(diào)倘整蕉為揉現(xiàn)帳行侄幣井值循。命其適主車要優(yōu)遣點(diǎn)是豆：1．芽簡(jiǎn)含便愚、瞞易蚊于鏡理即解2．娘增肚強(qiáng)吃了湊會(huì)著計(jì)渠報(bào)智表濱的致可原比枕性一叨般暑物庭價(jià)辛水莖平善會(huì)素計(jì)稈的慌主乏要缺后點(diǎn)是泉：1．嘴不錫能逮確若切沒(méi)反刪映竭企眾業(yè)哭各測(cè)類售資他產(chǎn)奶價(jià)多值抓的形實(shí)骨際伍變主化2．扁不筆能吉確桶切團(tuán)反巡壽映劑企怒業(yè)雹真吼實(shí)究的卡財(cái)苗務(wù)慮狀查況駱和刪經(jīng)賊營(yíng)枯成墊果3．摘不僻容鑒易毯劃歡分刷貨攤幣傳性毯項(xiàng)習(xí)目閥與抵非敢貨另幣體性羨項(xiàng)伐目第黨三應(yīng)節(jié)現(xiàn)鬧行刺成霉本燃會(huì)暮計(jì)一真、臣現(xiàn)摩行我成某本裙會(huì)烘計(jì)眼的墾基堪本零原科理現(xiàn)禾行勝成軌本岔會(huì)李計(jì)是勞指柜以繡資蛙產(chǎn)號(hào)的現(xiàn)范行畏成娛本作梁為摟計(jì)碌量波基益礎(chǔ)標(biāo)，座用擇以敘消芳除睜物飾價(jià)浮變巡壽動(dòng)邊對(duì)礦企尚業(yè)祥財(cái)零務(wù)貫狀善況填和都經(jīng)史營(yíng)壯成欲果槍的臥影吸響毛的戰(zhàn)一卸種爽會(huì)塵計(jì)罵程媽序譯和佩方醉法嫌。現(xiàn)核行露成狡本畢會(huì)少計(jì)雁模玩式插的行提撕出潑，備主食要躬基遲于翁以蓄下骨兩呼點(diǎn)褲考極慮陶：一守是踐根嘉據(jù)冤馬衣克攀思傅的寬社尖會(huì)正再新生枯產(chǎn)幟理貓論云。二謠是榆從怨報(bào)供表斤使仰用臨者排的潮角劉度錦看赴，寇他攏們雕最射關(guān)攜心陪的識(shí)是住企腹業(yè)屋資蜓產(chǎn)糧的晶現(xiàn)巡壽行僵價(jià)深值地而何非喪歷兵史劣成族本亦?，F(xiàn)沒(méi)行軋成箭本衛(wèi)會(huì)解計(jì)處的特脅點(diǎn)主利要罷有令：1扭．市采鴨用現(xiàn)塵行粗成伸本作篇為續(xù)計(jì)快量萬(wàn)基督礎(chǔ)2距．須在實(shí)賢物投資濁本葡保拋全基征礎(chǔ)貢上乓確哭認(rèn)丙企羞業(yè)畜收曉入一償般歉物仿價(jià)淘水涼平俯會(huì)揀計(jì)趨：財(cái)宰務(wù)車資素本叼保披全桂—傳—柱會(huì)琴計(jì)虎收啄益現(xiàn)唯行應(yīng)成氧本徑會(huì)膛計(jì)趴：實(shí)恰物漆資遷本曬保聞全搶—貢—北經(jīng)汁濟(jì)絨收至益例寸8輕-底5新:偶表含8否-各1刺1

時(shí)間購(gòu)入銷售1.1200×5=10006.3050×6=300100×7.5=75012.31重置成本7元50×8=400二粉、拍現(xiàn)運(yùn)行綿成靠本翁會(huì)侍計(jì)扯的缺基啦本案程建序太和盛方刪法（筋一鼠）確障定勸各妥項(xiàng)稈資龍產(chǎn)豎的如現(xiàn)惑行夏成誼本現(xiàn)昂行婚成斤本是攪指探在砌當(dāng)汗前蔽市江場(chǎng)截條飾件遠(yuǎn)下容為銳購(gòu)缸置旺與伶現(xiàn)耀有夏資鉛產(chǎn)孔相塊同羞或賓相婦類儀似壤的翠資甘產(chǎn)跪，炕按教現(xiàn)簽時(shí)視價(jià)努格伍所郵需求付掀出鄉(xiāng)豐的難現(xiàn)花金所或日現(xiàn)倚金怨等命價(jià)墾物角，著又融稱盼重禁置承成兼本真。確催定馬企捕業(yè)削資沫產(chǎn)恭現(xiàn)辭行攤成畏本蔥的依踩據(jù)：（枝1家）外詠購(gòu)資滑產(chǎn)陪主按要鏈?zhǔn)俏镀蠡I業(yè)疤資暑產(chǎn)但的醒現(xiàn)晃行尤市骨場(chǎng)胸牌墾價(jià)它和團(tuán)賣訊方伙的境報(bào)貞價(jià)校；（蒸2插）自摩制資芹產(chǎn)吐主盞要緊是表資錦產(chǎn)千的玻再梨生援產(chǎn)剝成梅本魄等單。（越3修）雕如琴果申采跡用頌上賭述嬌方雷法襪不日能臭直社接畢確俱定紫各易項(xiàng)央資害產(chǎn)掃的箏現(xiàn)置行象成渴本鵲，壯則怒可衡根挖據(jù)微各燒項(xiàng)旨資我產(chǎn)屬的沉歷次史只成眨本般及搬個(gè)效別蒼物素價(jià)看指至數(shù)瞞估噸算（秩二帖）確扣定援企升業(yè)輩非批貨姻幣充性饒資柔產(chǎn)戀的冰持開有談?chuàng)p眨益現(xiàn)考行安成行本毛模冷式嫩下微，哲年曠末筒需霸要這將齒企浙業(yè)跳的購(gòu)各猶項(xiàng)非晃貨旅幣暑性陷資它產(chǎn)調(diào)殲整姜為孩各殘自貓的掙現(xiàn)行行襯成寬本，負(fù)腎債耍、創(chuàng)普覽通否股仍維按殼歷遣史紅成掏本粗表尿述。物廁價(jià)憲變骨動(dòng)留時(shí)剛，罩非任貨玩幣簽性餅資環(huán)產(chǎn)遇（為常列見(jiàn)誘的濃主曬要然是率存支貨賤、旦固霜定曉資短產(chǎn)伙）漂的天現(xiàn)鎖行以成鈔本倆與碌其膨歷霞史號(hào)成揮本口會(huì)夢(mèng)有賣差拾額懸，策稱俘為資晚產(chǎn)閘持妨有戲損螺益盼。資才產(chǎn)可持肅有窗損憤益未可分降為魔未畝實(shí)恭現(xiàn)狀持已有回?fù)p田益批、顏已鳥實(shí)尖現(xiàn)擾持慌有警損密益兩思個(gè)彩部計(jì)分角。未震實(shí)床現(xiàn)贈(zèng)持啊有白損形益指恭企園業(yè)盯期葡末持吸有聯(lián)資狗產(chǎn)的灘現(xiàn)姥行棍成丘本滋高兔于步歷笨史四成瘋本秒的環(huán)差屈額須；已辦實(shí)抓現(xiàn)尚持流有耍損遵益指本綠期擔(dān)消橋耗看資掌產(chǎn)的諷現(xiàn)役行惡成擺本攔高先于插歷季史拜成繭本欲的糕差令額順，士該旅差糾額替已鼠通茫過(guò)見(jiàn)資厲產(chǎn)器的爭(zhēng)銷都售膠或插耗金用僚計(jì)稱入吵相帳關(guān)半成稠本深費(fèi)甩用野，虹再糞從馬銷翻售撞收匆入什中本收烘回午，共故創(chuàng)稱你“基已巖實(shí)綿現(xiàn)賣”躬損托益宋?，F(xiàn)禍行市成獄本伏會(huì)搭計(jì)狂下播，奮資暗產(chǎn)要持顧有跳損領(lǐng)益咳如草何耀列愧示長(zhǎng)：（1）賤根惡據(jù)財(cái)闊務(wù)膀資登本喜保甩全陽(yáng)觀弄念的介處工理齡方枝法較，民對(duì)資享產(chǎn)革持神有柏?fù)p型益躺單為獨(dú)腹設(shè)助項(xiàng)突、懷列釀入探利匯潤(rùn)志表中攻，節(jié)最勻終鉆調(diào)毛整集企擋業(yè)旺的栽期債末寄留觀存逗利芳潤(rùn)介；（2）核根迫據(jù)實(shí)鑰物藝資云本宣保勤全絨觀偶念，椅因似物上價(jià)澇變款動(dòng)霉而疊產(chǎn)皺生仇的資疏產(chǎn)槐持毯有連損潤(rùn)益，估反樣映鞋在資翁產(chǎn)冊(cè)負(fù)篩債叢表盡中份的膊股墓東伏權(quán)廚益暴項(xiàng)籠下。徐這惡樣朵做舌的富好鴨處棟是箏可代以拴保捉證嚷企乎業(yè)坡實(shí)橋物忌資霧本梯保姿全許，煩因岸而堂被廣郊泛們采繳用。（例三樣）素編度制菊現(xiàn)蓮行跟成川本劑會(huì)粱計(jì)睜報(bào)厚表資蓬產(chǎn)丙負(fù)秤債有表中記，除非頁(yè)貨具幣鳳性逐項(xiàng)丘目用拿現(xiàn)伐行檢重瞧置賴成廟本猾計(jì)瘦價(jià)頃外，眨其美他鹽所敲有日貨絡(luò)幣期性標(biāo)項(xiàng)告目屑均乞不擾需租進(jìn)匪行吧調(diào)型整泰。利互潤(rùn)橋及睬利鐵潤(rùn)梁分夢(mèng)配刮表中浸，俗除奔銷逼售劣成匯本餅、從折夸舊橫費(fèi)姑外賊，能其扣他冠收歌支武項(xiàng)姐目愁的謝金光額忙已秩經(jīng)貪代爬表凝了這該更期繩間蘿的挎現(xiàn)指行密成注本蹄，織也據(jù)不晶需餡要?jiǎng)M(jìn)束行遞調(diào)束整既，宗直雖接效取未自衛(wèi)歷萍史頑成脫本盟核兩算巨的省金籌額鎮(zhèn)。泳按伙照釋現(xiàn)冶行間成拴本怨會(huì)懶計(jì)騙的鄰要同求皮，存船貨盜的路銷深售卡成微本應(yīng)最根熟據(jù)銷情售圓存園貨掃時(shí)的重贈(zèng)置貼成天本衡計(jì)烘算遷,一費(fèi)般杠直發(fā)接理以蓄期毒末艦的種重那置諒成炮本旬為婦依擠據(jù)課確丈定熔。皂本委期固罰定縣資訊產(chǎn)猛折壁舊躺費(fèi)的傅計(jì)恩算恥，啄宜巴采反用期圓末出的橡重?cái)囍酶叱煽妆緸樾右蕾p據(jù)障確梁定姓。好雖掌然任會(huì)踢增窯加曉費(fèi)縣用勞，級(jí)但根收叼回他的洋補(bǔ)澇償祥資真金闖多祖，配有泰利御于田實(shí)裹物規(guī)資戲本腹保泥全錘，兔對(duì)們固處定徑資宿產(chǎn)次尤墻其延如笑此繼。例勸：P挺1她9憲3三音、輩現(xiàn)最行斜成虛本牢會(huì)寇計(jì)乏的尤評(píng)爹價(jià)（牢一工）秋現(xiàn)割行漏成風(fēng)本落會(huì)嚼計(jì)捉的術(shù)主狼要優(yōu)嗎點(diǎn)是章：1．仍能厚為戴經(jīng)首濟(jì)逢決懲策煙提餓供蜂更描相化關(guān)泥的俯會(huì)腳計(jì)散信蔑息2．扛能雞全猜面炸評(píng)油價(jià)怪企凍業(yè)用的獅經(jīng)濟(jì)營(yíng)說(shuō)管勤理栗業(yè)碰績(jī)3．棋有纖利工于芽實(shí)誓物意資葬本取保墻全（扁二沸）例現(xiàn)默行佳成律本腳會(huì)周計(jì)勸的濫主臟要缺低點(diǎn)是柏：1晶．院現(xiàn)破行巴成悄本鬼的釋確晚定背比孝較飛困返難棒。谷尤剪其蕩對(duì)賭專侮項(xiàng)亂設(shè)姥備皆和暖季昆節(jié)蝴性拔生組產(chǎn)樸，提要堪確扎定雄其遵在銹任綢何墻時(shí)吧點(diǎn)牧的獨(dú)重傍置筆成樸本姥相公當(dāng)缸困鍛難風(fēng)，猶即稿使犁能凱確商定刷也遷難猶免第帶裳有奸很皺大粗程克度佩的計(jì)主慢觀指判姐斷欠。查從叉而暢影種響四會(huì)補(bǔ)計(jì)繼信疲息姑的境可蠻靠感性少。2適．盾未雷考逆慮拼貨遇幣自性煙項(xiàng)眾目性購(gòu)攏買貫力膏變嚴(yán)動(dòng)猜對(duì)哄會(huì)偷計(jì)抗信勞息頑的牧影忘響蒼。第腐四暑節(jié)現(xiàn)洞行猜成違本擦不欣變珠幣澇值