第二章銀行會(huì)計(jì)核算的基本方法

第2章銀行會(huì)計(jì)核算的基本方法第2章銀行會(huì)計(jì)核算的基本方法本章主要內(nèi)容：2、1會(huì)計(jì)科目2、2記賬方法的應(yīng)用2、3會(huì)計(jì)憑證2、4賬簿及賬務(wù)組織2.1會(huì)計(jì)科目一、會(huì)計(jì)科目作用

會(huì)計(jì)科目是指對(duì)會(huì)計(jì)要素的具體內(nèi)容所作的分類。它是設(shè)置賬戶、進(jìn)行會(huì)計(jì)核算的基礎(chǔ)和依據(jù)。設(shè)置會(huì)計(jì)科目是正確組織會(huì)計(jì)核算的重要保證。

1、是會(huì)計(jì)核算工作的基礎(chǔ)，連接的核算方法紐帶。無(wú)論是復(fù)式記賬法下的填制會(huì)計(jì)憑證、登記會(huì)計(jì)賬簿、查閱會(huì)計(jì)賬目，還是運(yùn)用會(huì)計(jì)軟件系統(tǒng)，都會(huì)涉及會(huì)計(jì)科目的設(shè)置和使用。

2、階為困信棗息刊使蛾用件者濟(jì)獲女取叼會(huì)唯計(jì)斜資安料誘提第供失重狼要衡保某證叮。會(huì)賓計(jì)敏信媽息盤使潮用飛者唱包宴括悔銀逐行忙管育理尺者箭、賺投碼資宰者程和促國(guó)情家般政恭府陽(yáng)部環(huán)門稠等柔。3、暗為攀經(jīng)作營(yíng)立管墳理融提棗供芳口艇徑肌一春致蟻的農(nóng)核痛算寫標(biāo)低準(zhǔn)息。每在一縫個(gè)泳會(huì)尤計(jì)蕉科俘目墊名醫(yī)稱啊都衡有住自近己抓的蝴編瘡號(hào)馳，演代草表勤各端自殃具抵體蛛的勾核講算獎(jiǎng)內(nèi)覽容晃。刪會(huì)障計(jì)途準(zhǔn)橋則貝規(guī)耽定勢(shì)：允撐許迎企堅(jiān)業(yè)在堪不斧違露反饒統(tǒng)鉗一被規(guī)可定延的雹前照提姻下賢，技可來(lái)結(jié)貞合蛛實(shí)例際勇情洋況增自各行幕增掛設(shè)腦、洲分雷拆聲、叉合咐并捕會(huì)哭計(jì)油科揭目謊，墻但隙是疾企掃業(yè)陽(yáng)呢怨必箱須副按丘照棗規(guī)享定弊設(shè)牙置煎會(huì)堵計(jì)狀科仔目教，元并籃使孤用福統(tǒng)熊一和的邀會(huì)族計(jì)指核六算遺指際標(biāo)迎和嗎口框徑標(biāo)。擇這窮樣偽，吩銀巖行扎在瞧經(jīng)昨營(yíng)援過外程殲中稱，愉可坡以枕在只規(guī)思定榜范肺圍輝內(nèi)范根小據(jù)灘自腸身吊業(yè)柿務(wù)古情璃況慈變棚動(dòng)去會(huì)男計(jì)刺科撿目鹽，魚為發(fā)內(nèi)竄部攔核蠢算糠和聰管頁(yè)理隔提在供敗了慈?？缸C甜，做而禽在暢上維報(bào)硬資地料抵與服會(huì)觸計(jì)漢信濱息瞞披業(yè)露熱時(shí)蹈，牙按鞭照迎統(tǒng)役一禍的撤指潛標(biāo)準(zhǔn)與顧口脹徑喉將爸銀鑒行尺以畢金棒融驕企鞋業(yè)陰納妄入箱全崖國(guó)哪企除業(yè)蕩的吩范才疇抖，望對(duì)居分父析摘國(guó)側(cè)家吃企集業(yè)此的白全餓部凱情替況情提宇供騎了征可藏靠斷的草分直析謀數(shù)拆據(jù)奔。2頑.姻1會(huì)證計(jì)參科童目二際、輕會(huì)蟲計(jì)謊科傭目巾的峰設(shè)臣置見的派特秀點(diǎn)銀婦行緣瑞的哈會(huì)貓計(jì)忠科得目大在茂設(shè)采置縮慧上住除貞按渠會(huì)課計(jì)由準(zhǔn)業(yè)則幅設(shè)調(diào)置校外慈，煉還悠要細(xì)根等據(jù)完銀悲行讓資劫金具的芝性末質(zhì)嘩、邪業(yè)傻務(wù)貞特劇征捎、侵經(jīng)勝營(yíng)趟管席理拜以峰及游核江算預(yù)的覽要單求錢設(shè)卻置燥和確使傲用莫會(huì)務(wù)計(jì)咽科隸目調(diào)。2墊.撲1會(huì)首計(jì)替科疲目三承、蒸會(huì)極計(jì)聾科視目梯的扇分蘇類會(huì)央計(jì)著科掛目陵是僵指留對(duì)纖會(huì)柜計(jì)捐要庸素粒的凡具親體遙內(nèi)躍容蒸進(jìn)渾行初分旗類略的血項(xiàng)臘目,同稈時(shí)作還典需當(dāng)要陵對(duì)彩設(shè)叉置愚好達(dá)的遣會(huì)泉計(jì)梳科課目賢進(jìn)勇行驚科戀學(xué)辨分截類忘。1、皇按該反碎映庫(kù)的聲經(jīng)奴濟(jì)質(zhì)內(nèi)貧容情分鉗類,銀秒行誤會(huì)鳴計(jì)珠科宵目斧按運(yùn)經(jīng)勢(shì)濟(jì)楚內(nèi)搜容冷分告為淺資眨產(chǎn)雞類競(jìng)、因負(fù)皂債避類察、忌資看產(chǎn)蹈負(fù)斜債霉共薄同誦類互、虧所澡有拖者統(tǒng)權(quán)各益歸類臺(tái)和輛損蛛益毅類強(qiáng)。其制中舅，裂資減產(chǎn)灘類啦科召目當(dāng)反全映典銀伐行枕全匆部膽資幅金睛的皂分驢布噴及爪變鍬動(dòng)輝情蔽況皮，習(xí)如曉現(xiàn)慈金奸、數(shù)貴微金氏屬慨、掠存桑放踢同攀業(yè)宰、壁貸亦款倍、呀貼厚現(xiàn)難資艇產(chǎn)伸、昨應(yīng)哲收膝利土息裂等咳科帳目方；寫負(fù)逝債捆類薄科絹目移反妙映鋒銀摘行郵債凍務(wù)紛資押金涉情誕況費(fèi)，短如壇各序項(xiàng)灰存莊款景、面應(yīng)幼付令利塌息客、廳各裹種階借必款沿等量。資傘產(chǎn)米負(fù)框債共閘同珍類朽科講目裙為告銀羞行米特壺有源的殃會(huì)雷計(jì)行科輩目橡，亭屬之于嬸資初產(chǎn)畝負(fù)江債另雙壁重檢性勇質(zhì)符科河目響，采反瓜映皮銀括行濤往久來(lái)抗業(yè)凱務(wù)奸的氏資蛙金銳情免況鈔，騙對(duì)題于匙該責(zé)科視目圈的刃最怨終亂性慨質(zhì)照視章其效期規(guī)末蕩余駛額留而權(quán)定隔，向余蜓額貼在逼借扎方投為乒資捆產(chǎn)辱，抽在膝貸鎮(zhèn)方貼則巾為聾負(fù)求債友。覆如里清遲算菠資耐金霧往憤來(lái)卵、頑貨摘幣佳兌灘換璃等塔科宗目弱；所貝有稀者跌權(quán)縱益旺類敘科錢目是徐反盈映詳投拒資肉者豈對(duì)枕銀案行世凈忠資片產(chǎn)鼠的蘇所庭有欣權(quán)護(hù)的汽科抱目薯，趨如騙實(shí)呈收免資無(wú)本漁、昏資狠本懼公綿積迷、通盈蟲余掏公趙積樹、猛一透般暈風(fēng)燒險(xiǎn)份準(zhǔn)已備富、惱利泰潤(rùn)伙分觸配腔等掘科知目庫(kù)；構(gòu)損運(yùn)益融類溜科腸目貧為泛反放映殃銀續(xù)行病經(jīng)哥營(yíng)源過憲程排中韻收纖入廚、以費(fèi)拳用錢和掀利陪潤(rùn)鵝組寄成凡情輛況野的墓會(huì)肆計(jì)艷科釋目肺，骨如軍利背息旬收植入旨、占手?jǐn)D續(xù)扮費(fèi)死及毀傭閣金駕收寨入躁、錫其谷他萌業(yè)毛務(wù)胸收您入展、涉營(yíng)洽業(yè)伙稅豈金傭及捷附荷件惱、秧利奸息策支纖出寶等賢科折目盒。2、失按丙提促供急信憤息餃的故詳也細(xì)啟程墓度草及沉統(tǒng)串馭胖關(guān)毫系罪分踩類,分董為鐘總贊分滿類浪科秧目大和僑明芳細(xì)艘分片類聯(lián)科內(nèi)目鍋?？傂练謮︻惤芸茽I(yíng)目針是帝對(duì)膝會(huì)線計(jì)猜要遺素?cái)纼?nèi)戚容發(fā)進(jìn)嗓行雷總木括餐分帥類齒的長(zhǎng)會(huì)伶計(jì)霸科暢目隱；戰(zhàn)明閑細(xì)游分泳類隆科鍬目恰是井在甜總速分謀類數(shù)科旺目星下民進(jìn)謊一顯步終分區(qū)類躬，百提鵝供敘更漫詳析細(xì)護(hù)具畏體租信斃息沈的貌科棄目架。挨總芬分劈燕類掀科盈目剝相賭當(dāng)伴于換一鞠級(jí)類科共目薄，懇當(dāng)信總摩分較類蠶科就目融下毫需頌要燙設(shè)聯(lián)置塑的卡明恢細(xì)茶科舞目陜數(shù)姑量悄過星多賣時(shí)斯，員銀至行右就蔑在績(jī)總塊分岸類盈科魯目磨和策明凱細(xì)晝科器目瓶之工間偏增蘭設(shè)紗二艇級(jí)鞋科載目盡。例揚(yáng)如留：為丟反籌映呈銀咐行悼吸喚收炮社晚會(huì)揉資管金疑的顏情痕況趨，慨設(shè)喊置愚“陵吸礙收彼存糧款論”之總喉分蓮類歪科跡目蚊；桂為驅(qū)反效映逼銀盒行芽吸開收釋社冠會(huì)駐資勸金聞的末詳卡細(xì)揮情墓況凳，北又魚在榆“秋吸鵲收難存判款云”霸科斥目稼下睡，封設(shè)敬置宋“生吸算收耳存臨款—孔—活接期禾存仍款槐”割和極“逆吸征收險(xiǎn)存大款—活糧期忙儲(chǔ)閑蓄擋存郵款證”胃等怨二嫂級(jí)濕科倦目性；完以群及想“抵吸般收嫩存脊款—某唐活舊期饞存那款鋸戶員”事和惑“僻吸倘收怎存脅款—某塑活狐期絡(luò)儲(chǔ)溜蓄圾存類款池戶拍”會(huì)等煙明撫細(xì)巾科竹目。3、寶按鵝與缺資迷金冠平飼衡臂關(guān)乖系家分作類,分饑為馬表母內(nèi)腿科富目膽與闖表兇外類科朽目丹。表錦內(nèi)男科輪目鋒顧浙名滲思蝦義傷，象就驗(yàn)是燭納把入碼資繡產(chǎn)逐負(fù)潑債胞表筐，虧進(jìn)衡行隸資凝金稻平價(jià)衡爺?shù)某魰?huì)東計(jì)漢科秒目詞，販如終資畜產(chǎn)梅類層、踐負(fù)次債押類放、宣資騎產(chǎn)詢負(fù)習(xí)債唐共肥同訪類迫、礙所鑰有階者貢權(quán)滴益磚類坑都忽屬灘于汽表宇內(nèi)唐科巨目娛，佩在誰(shuí)資駐產(chǎn)表負(fù)拋債蓮表益中所按敞流李動(dòng)軍性宗的威順折序寸排稼列頂。表雖外泊科劉目死則蠶反劈燕映剩或張有妥事液項(xiàng)渡和介需良要翼備冷查癢的孤業(yè)測(cè)務(wù)館事讀實(shí)侮。咸凡陣是防銀歇行塵不結(jié)涉捷及慎資臣金拋增脈減鉗變祖化肅或絕還園未辜涉簽及挨資款金鏟增拐減涉變敞化林的嫩業(yè)墊務(wù)旁事鴿實(shí)僵都額應(yīng)掩列辦入己表王外找科凝目你，限如治超協(xié)過郊規(guī)邁定炮期其限型而淡應(yīng)捎收符未牲收旁利粉息喬、煌重棍要尖空冠白淺憑突證陰等臺(tái)，什這產(chǎn)類舟科員目饞不退納灑入卷資虎產(chǎn)徹負(fù)親債研表會(huì)進(jìn)座行揀資妄金地平殃衡數(shù)，收但鄙是舞屬兩于頂銀攔行逆需傷要桿備跟查課的撿業(yè)償務(wù)勞。2嶼.客2記耍賬插方曬法雨的玩應(yīng)豈用記穗賬間方步法臺(tái)是少按隙照卸一恐定茫的紐奉記我賬毛規(guī)滲則睡，唯使融用市一營(yíng)定卻的曬記咬賬叢符妖號(hào)則，億反萬(wàn)映訂資葉金產(chǎn)增舅減臭變位化牽及欠其界結(jié)看果呢的芹一序種忌專霉門軍方漫法衡。扁銀伶行府使借用簽的漏記把賬智方臨法視有吃借韻貸邀記代賬必法匹和賞收泳付盲單泰式黃記鞭賬捆法盛。劑銀殼行秧的暖表寶內(nèi)嗽科畜目良采舌用撥借賄貸滲記氧賬持法訪，連表朗外程科輝目月則溜采晉用貿(mào)收角付寺單帳式勝記神賬悲法依。2詠.砍2記靜賬嗎方始法必的經(jīng)應(yīng)緊用一消、訂借討貸鴨記那賬測(cè)法是夢(mèng)一壇種擾復(fù)坐式貍記功賬慨方授法施，書所廳謂冤復(fù)栽式體記用賬抱就勝是盯對(duì)撲銀滿行造發(fā)擱生丈的吩每張一細(xì)筆沿業(yè)倚務(wù)察，浩都曾要粘以嚷相晉等蹤蝶的謠金痰額枝，絕記皆入自兩載個(gè)氧或?qū)脙芍軅€(gè)之以獵上減相聯(lián)互刊關(guān)踩聯(lián)帳的隊(duì)賬采戶競(jìng)。愿其麥主稼要膝內(nèi)羽容悄有聲以剪下碗幾蘇點(diǎn)沙：(一)賬膨戶私及諒其隔結(jié)肥構(gòu)賬命戶兄是嶄以澡會(huì)顧計(jì)讀科糾目柏為膛基步礎(chǔ)吩反鼓映裙資兵金悟增皂減可變享化尼及豪其慣結(jié)娃果揚(yáng)的鞋工趣具朝。鐘借踏貸擔(dān)記田賬拜法虎，驅(qū)以塞“考借紀(jì)”懶“軍貸招”啞為獻(xiàn)記踐賬匙符缺號(hào)畢，螞對(duì)狗不代同卡性棄質(zhì)陶資能金劍的取賬鼠戶蠻以鎮(zhèn)不續(xù)同水的稅記次賬件符此號(hào)辭反悼映塑。2需.安2記前賬躲方離法播的殖應(yīng)金用(一)賬拾戶制及勺其腰結(jié)綁構(gòu)借方蠢貸攝方資衛(wèi)產(chǎn)劑增全加炊資數(shù)產(chǎn)莫減藍(lán)少費(fèi)盞用慘增錦加室費(fèi)訓(xùn)用醉減腹少負(fù)兵債虎減脖少鳳負(fù)錄債潤(rùn)增風(fēng)加所以有薦者上權(quán)愚益擇減牽少棄所彩有丹者竭權(quán)惹益舟增降加收借益釣減挎少賢收剛益帳增界加資封產(chǎn)各及旨損剝益額支土出小負(fù)謝債呼、豈所哀有轉(zhuǎn)者楊權(quán)辱益喪、科陜目擠賬夢(mèng)戶覽余虎額曲損泊益動(dòng)收崗入丙科敞目桶賬沸戶勵(lì)余輝額2踩.友2記怕賬坐方妙法次的撇應(yīng)困用(二)記監(jiān)賬島規(guī)耗則湖：導(dǎo)借扭貸抬記隱賬示法盯是增一伶種肅復(fù)惰式姑記壞賬剖法鑄，紛所槍謂嗎復(fù)路式滴記纏賬和就享是吃一往筆首經(jīng)爽濟(jì)邊業(yè)食務(wù)客發(fā)煩生慣，轟必謀須森同煩時(shí)蘭記慚入詠兩購(gòu)個(gè)魔或?yàn)閮傻箓€(gè)繞以啦上校相氧互發(fā)關(guān)矩聯(lián)尋的躲賬藥戶偶，林一涂借牽一蛙貸業(yè)，鞋一李借敗多機(jī)貸挑，笛多揪借禾一電貸柄，勤多伏借撫多根貸廚，餃記慢入搞的懼借濕方撓數(shù)悲和榜貸核方息數(shù)武是海相導(dǎo)等少的義。蘭借拐貸隔記廳賬跑法權(quán)的士記齡賬特規(guī)溪?jiǎng)t廚為候“有華借喪必糠有惜貸敬，柴借小貸偵必任相炎等”階。現(xiàn)美以歪某嶺商貓業(yè)桑銀融行2富0藥0桐7年4月6日席發(fā)介生弱的王經(jīng)績(jī)濟(jì)告業(yè)恨務(wù)粒為要例廈，窗說(shuō)啊明冶借靜貸啞記圖賬較法妖的撤記膏賬悔規(guī)就則背應(yīng)罪用委。例1銀叛行碰將猶其捐現(xiàn)尼金5儀0酬0春0得0詠0元淋交滑存鍵當(dāng)私地壤中虧國(guó)喜人羨民下銀相行栽。會(huì)汽計(jì)介分勢(shì)錄擾為膝：借駐：坐存雅放先中辛央地銀秘行礎(chǔ)款局項(xiàng)5恩0階0毅0宿0架0（屋資學(xué)產(chǎn)懇增故加專）貸港：吩庫(kù)驚存夫現(xiàn)安金5允0巡壽0縣0沒0傾0（奪資己產(chǎn)睡減缺少脅）例2某馬商聚場(chǎng)甩以來(lái)轉(zhuǎn)壞賬屯支朱票矮支豪付律某逢工鏈廠嘆購(gòu)曾貨悉款1歌2冶4蠟0類0嗽0元闖。借剩：堅(jiān)吸仰收伍存盯款—某戒商恨場(chǎng)夫活巡壽期浴存昏款寇戶1險(xiǎn)2兼4垂0攪0鴉0（講負(fù)條債投減瞎少俊）貸春：債吸閱收茫存啟款—某陰工皆廠注活徹期警存梯款板戶1衫2非4胖0請(qǐng)0西0（章負(fù)糊債運(yùn)增金加柿）例3某策工映業(yè)描企疏業(yè)舟開焰出抄轉(zhuǎn)陰賬嘩支帶票家歸余還桂銀翼行別到跨期宜流導(dǎo)動(dòng)份資魂金姻貸演款2顏0栽0便0部0姐0元炊（倆暫槍不蓄考輪慮過貸也款蘋利兇息矩金逼額雪）問。借濃：砌吸男收較存睡款—某瓶工呈廠除活邊期緞存醒款焰戶2舌0只0驅(qū)0女0傻0（諸負(fù)診債墻減匠少渠）貸殺：隨貸貓款—某級(jí)工筋廠滿短將期瞞貸撥款喝戶2抽0葡0較0巴0暑0（濃資皆產(chǎn)爽減欄少經(jīng)）例4經(jīng)錦批目準(zhǔn)候，掙銀講行塵發(fā)臥放因給布某租商性場(chǎng)黑臨歉時(shí)斤貸弄款幟一怎筆袖，病金直額面為4荒0棋0街0蜻0蜜0元虧，尼轉(zhuǎn)授入睜該壞商課場(chǎng)秒的指活太期粉存算款鳴戶遠(yuǎn)。借準(zhǔn)：全貸丟款—某衡商警場(chǎng)急短勸期爬貸沉款渾戶4迅0計(jì)0止0籍0秘0（頑資慰產(chǎn)譽(yù)增款加攪）貸玩：斃吸椅收盒存栽款—某柔商鞏場(chǎng)貫活償期蜜存泰款憂戶4淘0倦0蹄0山0她0（暖負(fù)農(nóng)債仿增巧加棒）例5經(jīng)誼批搏準(zhǔn)請(qǐng)將用銀體行努的出盈洽余短公紋積清金攪額1霞0災(zāi)0占0籮0饞0元牽轉(zhuǎn)貫增定資夫本辜。借佳：霸盈曬余運(yùn)公釋積1看0釀0變0院0醋0（委所刪有玩者柏權(quán)廉益俗減歡少忍）貸肯：招實(shí)啟收嗎資慈本1海0肯0證0弄0沈0（墳所震有逆者至權(quán)開益撒增王加紛）例6計(jì)傲提旬某魂工疼業(yè)眉企述業(yè)賺流稿動(dòng)稠資戀金仆貸診款肅利霉息1探4亭2飽0宿0元桐。借鄙：肌應(yīng)敵收富利嶄息—工駱業(yè)憲短買期圍貸得款甘利赤息刮戶1沿4判2絲式0謙0（潛資莖產(chǎn)毅增乖加吉）貸折：洽利訊息序收鼓入—工毛業(yè)費(fèi)短恒期終貸放款繳利碧息哲戶1軋4錘2遵0告0（益損襪益耀類難收錯(cuò)入輸增可加荷）例7在紛資牙產(chǎn)兔負(fù)慰債潮表呀日散，出銀優(yōu)行汁確豆認(rèn)萄活正期香存蘭款紀(jì)利旅息羨金林額域?yàn)?猶0恩0歸0元貍。借苗：桿利款息督支朱出—活亦期始存食款勒利賽息睬支宅出秒戶5底0兄0茶0（鴉損鵲益山類滾支盤出業(yè)增貌加冷）貸眠：擁應(yīng)辜付歐利戶息—活負(fù)期透存租款姥利鎖息螞支增出筑戶5膛0您0怕0（帽負(fù)客債煮增擦加蛇）除章此痕之關(guān)外薪，林對(duì)艷于臉共妹同進(jìn)性醬科她目涉，桶其暖余朵額災(zāi)有麥可滑能有是姿借坦方鵲，錘也痛有嚼可夫能瓜是妨貸醒方熔，宴而修且判余帽額碎的今借事貸議方講向砍也業(yè)會(huì)絲式隨蠶業(yè)仔務(wù)獅的挽變慨化虛而呈轉(zhuǎn)葡變舒，把其棵發(fā)包生穗額跟借魂貸味方蹄向玩要哄按屈銀榮行岔業(yè)求務(wù)堂處委理觸要千求亞確橡定務(wù)，料而調(diào)其指余羽額啟的輩結(jié)拖計(jì)居如妄下兔：若煤為周上注日腰借緒方遮余店額浪：風(fēng)上租日遺借衛(wèi)方腫余支額+本念日臣借刷方釣發(fā)懲生功額-本置日醫(yī)貸臂方角發(fā)晶生輝額=本怎日訴借潤(rùn)方且余寇額若屋為腸上配日何貸材方罷余詢額績(jī)：胞上狂日狠貸陡方責(zé)余翼額+本友日祥貸右方濟(jì)發(fā)帆生銷額-本旋日揀借刻方廳發(fā)巴生飛額=本迫日版貸石方闊余塌額(三)試惜算斬平管衡由端于犧借擾貸湯記士賬門法釀是木一妻種向復(fù)撿式構(gòu)記茅賬扭的飾方慨法贊，沈每乓發(fā)罪生估一柴筆重經(jīng)俗濟(jì)植業(yè)境務(wù)盜都筑會(huì)民根創(chuàng)據(jù)帝“刊資聯(lián)產(chǎn)=負(fù)虹債+所女有氏者但權(quán)氧益食”藥平泥衡斷原惡理嫩，尊“宴有茶借寫必成有濁貸祥，縫借導(dǎo)貸濃必濫相正等楚”處的肥記膠賬超規(guī)獄則割，臂登壁記示相柱互第關(guān)映聯(lián)逼的隱賬靜戶駱，證因雙此災(zāi)無(wú)閉論活銀字行案每擁天抄發(fā)胸生麻多每少燦業(yè)朋務(wù)瘋，寨將槽各汗賬仰戶塊的歇借掏方煤發(fā)濫生唇額稻和堤貸級(jí)方癢發(fā)貍生非額煮分屠別輪相滔加貴，氧其鋸數(shù)蘋額疊應(yīng)船是縱相怒等錫的議，廊由聾此能每漫一斯時(shí)聞期恩的黨借據(jù)方培和鉆貸伙方狗余礎(chǔ)額捐也詳應(yīng)咸當(dāng)哥相框等棄。黎借俗貸端記賤賬斤法莖其古平鼓衡釘公儉式蠶為壓：各余科保目撓本屑期赴借貍方粘發(fā)堅(jiān)生辨額掀合潔計(jì)=各鏟科射目點(diǎn)本跨期扣貸街方惹發(fā)天生藍(lán)額管合插計(jì)融。各抗科缺目憶本裙期棗借掘方席余沉額懼合怎計(jì)=各雙科短目涼本導(dǎo)期離貸拐方敏余再額螞合好計(jì)根餐據(jù)4月6日察某呈銀牲行臨發(fā)玩生纖的粗經(jīng)煤濟(jì)耕業(yè)埋務(wù)秀，釀做袍一惕下旱試鉛算膨平箱衡堪表二漿、惑收想付牌單確式晶記醉賬寫方積法單材式怪記芒賬寸方恭法撒與毛復(fù)箏式樣記乞賬幅方復(fù)法萬(wàn)相欲對(duì)渡，蔬是竹對(duì)翁每駁筆勾經(jīng)怎濟(jì)勉業(yè)叔務(wù)具一亞般英只丟在妥一鐘個(gè)匹賬秋戶符進(jìn)彩行丘登皺記淺的朗一掌種依記件賬換方吹法轎。數(shù)銀豎行倚的夢(mèng)表竹外循業(yè)急務(wù)病是基根割據(jù)攤業(yè)技務(wù)假處巧理煮需跳要員來(lái)敞設(shè)揭置蘋的壘，彎如失未趨發(fā)榴行令的駝國(guó)沒家呼債告券則、胃重時(shí)要摔空榮白鋸憑胖證席、蠢代擠保嘴管狗的帽有跨價(jià)碌值跪物璃品事及腥托榜收機(jī)款釣項(xiàng)黑?？徇@手類乳業(yè)乳務(wù)登發(fā)惹生雙數(shù)魚量芹不冷多玻，萌往受往潛不鋤涉租及催資季金租增晴減幸變暢化兆，唯但壞需漠承仆擔(dān)羊一叢定府經(jīng)擋濟(jì)芝責(zé)棍任剝。抵因跟此可，侵銀悄行勤對(duì)漆這心類梁經(jīng)加濟(jì)稈業(yè)池務(wù)鋼采嫁用寧單臉式丈記既賬獎(jiǎng)方鹽法咽，耗也雷稱屑表各外鞋科商目遣記譯賬普方溉法紛。福這嶄種兼記貌賬穿方肥法唯以宿“搖收肚入鐵”認(rèn)和碼“五付憐出百”葉作釣為飽記腿賬乘符貢號(hào)農(nóng)，隨賬勺頁(yè)盲上若資略金執(zhí)欄予設(shè)隱置榜“飯收辦入辛”揉、住“爭(zhēng)付江出借”憤和續(xù)“梨余擾額瞎”筑三蘋項(xiàng)帆。津當(dāng)賄表遺外饅業(yè)垮務(wù)騾增戚減菌時(shí)親記像收磁入團(tuán)，孔減寸少逢或噴銷獨(dú)記勒時(shí)辜記燦付渠出病，雹余譽(yù)額決表斯示計(jì)結(jié)嫂存皇或辯尚喂未孫結(jié)世清問的旬業(yè)獎(jiǎng)務(wù)傭事裝項(xiàng)雖。若表詠外栗科禿目版只告涉化及絨自灣身協(xié)業(yè)榨務(wù)雪事坐實(shí)少增公減爐變滿化庸，新與慣其案他遙科登目諷不宣存禾在欲平且衡跳關(guān)普系絲式。2盈.老3會(huì)弊計(jì)塘憑癥證一摧、巨會(huì)犁計(jì)島憑志證牲的挨意播義繭和何種栽類（歌一枕）糟會(huì)伴計(jì)銜憑累證趴的璃意迎義低：銀你行般的徒會(huì)艦計(jì)蓬憑悅證造是歪記爆錄謠經(jīng)臺(tái)濟(jì)撫業(yè)鏈務(wù)灣發(fā)霜生罰和略完管成頂情須況味、剃明仁確丙經(jīng)昨濟(jì)絡(luò)責(zé)躺任難，霧作友為槳登篇賬匯依舉據(jù)門的衰具五有棚法題律掏效尾力腳的呆書麥面耐證境明身。寺以通憑高證迷為仰依妹據(jù)碌進(jìn)刃行餡會(huì)索計(jì)姨核則算遲，梢是遮會(huì)礎(chǔ)計(jì)糊處拒理先的必重谷要釋特虎征威和顆基顛本高原弄?jiǎng)t愛。2齡.吊3會(huì)改計(jì)兵憑譯證（崖二買）真憑緊證街的方種噴類?。?、效按倉(cāng)用弓途偶分東為壇原唐始房誠(chéng)憑守證村和析記認(rèn)賬已憑粉證原軍始性憑慚證離按遷來(lái)狹源約可稻分苗為分外旨來(lái)介的篩原陣始紋憑板證哲（雙如傭發(fā)貨茅票，單矛位朱辦山理私業(yè)比務(wù)輕往聾來(lái)霜的吊各四種漠結(jié)鑰算剃憑侍證等卡）患和自電制的慚原分始的憑誓證仔（蝴如妥銀把行廟向柳客據(jù)戶體支夏付礦利倒息良時(shí)抬編趟制柄的寬利瓣息清單量）賠。記儉賬穿憑衛(wèi)證蛋按慮來(lái)餃源踐可某分成為歇外課來(lái)保的事記搶賬夾憑咽證浪（土如友單時(shí)位蕉辦勁理彩業(yè)昨務(wù)說(shuō)往社來(lái)漂的豎各邀種賣結(jié)轎算送憑吸證丘等凳）拔和自制燦的室記搞賬援憑詢證叨（勺如慣銀皇行噴根辛據(jù)酒利窄息詢清末單灑編景制印的妖利紀(jì)息支出隙科嚇目逗的漿現(xiàn)見金遭付郵出津傳魔票漢或獎(jiǎng)轉(zhuǎn)到賬覺傳范票科等稿）2童.宅3會(huì)辯計(jì)贏憑攝證2、斤按惹用及途枝分材為鳴復(fù)吧式郵憑帶證設(shè)和敬單梁式快憑正證復(fù)獵式摸憑纖證磨指疫銀菊行隙業(yè)趙務(wù)相發(fā)煮生讀時(shí)董將不全伶部特業(yè)陜務(wù)牌內(nèi)羽容辱（帶借居貸芹方蹤蝶向齡）串填播寫風(fēng)在巡壽一際張覆憑未證騰上微。介銀結(jié)行批的積現(xiàn)歸金挨業(yè)傍務(wù)勢(shì)采計(jì)用喪這紐奉種時(shí)憑繳證岸。單臨式樂憑彼證扭指吸銀嶄行梢業(yè)絕務(wù)漂發(fā)武生蔑時(shí)借將吩全雪部戰(zhàn)業(yè)避務(wù)庭內(nèi)繳容巖（辟借道貸唇方城向志）拳填田寫灑在廟兩值張斃或革兩荒張之以父上偽的傘憑撫證灘上饒。去銀蒸行規(guī)的曠轉(zhuǎn)夾賬褲業(yè)項(xiàng)務(wù)節(jié)采晉用跟這云種涌憑梅證嬌。2旺.葡3會(huì)振計(jì)怠憑饅證3、炸按席用耳途鄉(xiāng)豐分寇為華基條本蝴憑夜證浸和董特井定復(fù)憑價(jià)證基獄本株憑敲證又瞇稱朽通橡用輸憑證接，墻這課種惰憑種證箭格選式柜簡(jiǎn)膏單子，避一恐般跨用謠于馬銀汽行肌內(nèi)北部艱。捏按半格麻式燃和存內(nèi)茶容又分刊為1領(lǐng)0種特伍定凍憑濤證又稱枝為弟專覺用序憑忠證醒，速每朱種并憑貧證配都脆有料不攔同躁的翼內(nèi)允容侄，既有也用壯于哄銀喂行義內(nèi)穩(wěn)部會(huì)的始憑腹證己（度如氣聯(lián)簽行泥報(bào)網(wǎng)單蘋）強(qiáng)，又有鍵能肺在晨社底會(huì)少上咐流消通扒轉(zhuǎn)惕讓恢的園憑西證聰（暗如求轉(zhuǎn)語(yǔ)賬詠支扛票缸、商業(yè)龜承兌匯票等葡）字。2販.我3會(huì)蘿計(jì)躲憑婆證二妄、麗會(huì)惰計(jì)鉗憑驗(yàn)證前的糖基慣本晃內(nèi)逝容根尼據(jù)秩銀賺行么核續(xù)算樣內(nèi)笛容尚的捷要狐求俊，唯其軌會(huì)嶼計(jì)益憑尋證清應(yīng)燃具處備卷如沖下反基申本須要何素銹：1、菌年油、漲月掠、雀日傍（芝憑憲證叔編調(diào)制表以據(jù)及布轉(zhuǎn)繳賬牙日盈期慶）注；2、非收博、蠅付庸款優(yōu)人衫的記戶牲名蹲和楊賬閣號(hào)李；3、您收卷、膨付炸款繪人役開叼戶唯行摘的些名登稱登和位行植號(hào)吼；4、什人聯(lián)民嗚幣勾或鍋外艙幣夜符壇號(hào)冷和充大繁、被小餅寫從金志額洋；5、張款澡項(xiàng)股來(lái)抽源附、獎(jiǎng)用相途往、折經(jīng)洽濟(jì)哈業(yè)亡務(wù)錦摘濟(jì)要蘆及患附掠件斯數(shù)析；6、國(guó)單芬位狼按推有際關(guān)君規(guī)跨定支加瞇蓋忘的仿印伸章雙；7、央銀栽行若經(jīng)浴辦深人產(chǎn)員獻(xiàn)和齡有稠關(guān)削人梨員紡的犁蓋沃章失；8、踐會(huì)培計(jì)密分挨錄屬及使憑百證約編循號(hào)偉。2訂.葛3會(huì)新計(jì)激憑來(lái)證三取、棋會(huì)腐計(jì)乖憑掌證脈的麻處備理會(huì)穴計(jì)小憑厲證灣的氧處舉理辱是用指容銀無(wú)行末從伙編礎(chǔ)制礙或竹受穴理浙憑證晶開墓始日，灑經(jīng)訴過反審活核百、藏傳偶遞逗、曲登剪記揀賬泰簿挨直叉至浪裝迅訂保論管流為駕止更的蜂全甲部慢過吹程足。包吧括遣：會(huì)窄計(jì)稀憑螺證城的百編虎制乞、鼓會(huì)領(lǐng)計(jì)悶憑輕證鋼的電審圣核帽、悟會(huì)聾計(jì)惠憑寫證盤的帶傳次遞昌、續(xù)會(huì)問計(jì)途憑棚證旁的傘裝評(píng)訂晴與份管黃理四共部鵲分左。2謝.點(diǎn)3會(huì)篇計(jì)揀憑刷證(一)會(huì)睡計(jì)摸憑仆證肢的逃編鍋制除錄了烈做鴉到悶要強(qiáng)素痛齊納全礦外壺，某還期要宗做癢到剪以沈下餐幾氏點(diǎn)領(lǐng)：里①睜根晶據(jù)杰業(yè)壩務(wù)返的倉(cāng)需味要林，想選睜擇記相澡應(yīng)困的片憑坦證榮種低類都。匯②悅正凝確臣運(yùn)伯用辱會(huì)霜計(jì)廈科否目匹，憐準(zhǔn)篇確草對(duì)購(gòu)應(yīng)狹關(guān)魯系增。侮③叼填所寫觀會(huì)辰計(jì)種憑倆證掙內(nèi)脊容豎真殃實(shí)爛、依字房誠(chéng)跡宋清歷晰鬧、騾數(shù)世字佛正挽確恢，深摘蘆要虹簡(jiǎn)毯明招。釀④源金禿額淋前啞要隸有白貨儲(chǔ)幣和符罩號(hào)侄，礙大殺小炭寫掀金臭額老要親一作致蒙。積⑤地單竭聯(lián)烏式該的擋基絞本憑憑靠證構(gòu)可年分盒別妹填兆寫挽，扁多乳聯(lián)悉式蹦的記專汽用桌憑愿證吃要?dú)v一葉式滔套蔥寫腹，慕不拿得距分拋張?jiān)鰡午P寫晶。德⑥馳憑幸證瓦的鵲金符額藍(lán)錯(cuò)少誤豬不烘得趙涂蠢改障，此若旱填底寫總有網(wǎng)誤挽要衛(wèi)作買廢雁重扎填棗；覺⑦棋對(duì)響其從他唱內(nèi)指容膽若界填藥寫葡錯(cuò)荷誤交，鄭可黎按吹規(guī)振定商的傻方襯式所進(jìn)病行溜更睛改寇，難更村改充后甘由側(cè)更救改頓人沖在闖更擦改秒處帥蓋麗章篩證抱明泛。劣⑧僻項(xiàng)祖目臣填繞列刊齊瓣全盞，溪責(zé)千任應(yīng)分青工側(cè)明旅確堂。2近.慮3會(huì)佳計(jì)計(jì)憑盒證(二)會(huì)嚼計(jì)球憑臉證述的逆審軍核異具景體串內(nèi)裹容偉為筐：州①響是目否圈為點(diǎn)本豎行青受淘理君的隔憑怎證薦，耕憑驚證停是慶否提合獵法銳有遺效染；凝②涉憑耽證駱種欄類晃是打否廟符傲合告業(yè)泉?jiǎng)?wù)臨要仔求春，緣瑞其削中側(cè)內(nèi)旦容堡、枝聯(lián)資數(shù)火及豈附講件冷是摟否斯完覽整馬和巨齊跡全地；國(guó)③冷賬馳號(hào)闊、皇戶網(wǎng)名凡是雷否嗚相虜符嘩，頓與贏客糖戶啞的擔(dān)基零本啦資底料涉是臂否皆一解致算；盾④魚款悶項(xiàng)授來(lái)脾源斃、迫用逼途庸是往否發(fā)符稍合杠規(guī)元定懂，塊支節(jié)取增的叫款完項(xiàng)捉是姻否媽超即過忌存欄款曉余玩額餓、賴貸存款鼠額肢度床或擇撥奶款碗限幸額從；?、芷髫浧紟拍狗犹?hào)碑、宴大付小疏寫章金多額株是僅否乳相唉符昌，撤字安跡戴有念無(wú)垂涂壤改打；喬⑥霧利郵息花、姑收橡費(fèi)梢、鵲賠味償添金譽(yù)、組本現(xiàn)外蛾幣械折栗算織等唐金供額慘的換計(jì)威算間是白否逃正辜確裳；彼⑦弊密矮押賽、驗(yàn)印悄鑒璃是恨否糠真知實(shí)站、兩齊達(dá)全先。2貓.亞3會(huì)章計(jì)購(gòu)憑梨證（狼三澇）消會(huì)案計(jì)然憑來(lái)證敘的姻傳敲遞根輕據(jù)柱銀么行利業(yè)祝務(wù)徐的鴉特會(huì)點(diǎn)奴，李科智學(xué)辜、奇合維理栽、繼嚴(yán)您密仙、季及毅時(shí)仆、慢謹(jǐn)鑒慎性的盡組纖織鍛好改憑鉆證濁的前傳介遞伍，果做波到距“碰先續(xù)外悔后姑內(nèi)頭、斃先址急泰后懶緩燙”寫，躺方晴便室客霜戶躲，劣并鋒且勁避叛免樣無(wú)眠人勸負(fù)奔責(zé)票的會(huì)現(xiàn)絨象莫，野除搭有艦特糠殊旺規(guī)蓬定剩外蝴，組憑譜證概一掙律象由紗銀組行濃內(nèi)鳥部稼傳食遞去。祝與座此溪同到時(shí)月還愁應(yīng)圾注肚意輛以攏下脫幾精點(diǎn)手：餓必蒜須抓適少應(yīng)矛銀敵行腐業(yè)豬務(wù)尤的咸需婦要翠和蒸會(huì)噴計(jì)應(yīng)核創(chuàng)算養(yǎng)的噸要盜求家；香對(duì)岡于可現(xiàn)樓金畝收蜜入背憑旋證突，體應(yīng)圣先攻收管款泡后句記帶賬壩，須保懶證些賬捏款杰一瘡致劉；?，F(xiàn)淺金池付仙出褲憑市證交，厲應(yīng)鞭先況記扁賬曉后硬付虜款謎，各防蟲止陽(yáng)發(fā)守生揭透妻支繳；衛(wèi)對(duì)南于輔轉(zhuǎn)痛賬題憑王證身，脹應(yīng)仙先傳記獎(jiǎng)付騰款仿人鑒賬屠戶彼再廉記挺收申款介人聲賬澇戶想；倆代宵收楚他梁行智的進(jìn)憑的證豈收梁妥尊進(jìn)偶賬昏，館貫脅徹已銀團(tuán)行延不銹墊賄款宅的兔原另則意。2控.堅(jiān)3會(huì)程計(jì)決憑共證（混四待）托憑劑證娘的損裝伯訂保與仿管煌理每憲日造營(yíng)糖業(yè)習(xí)終遣了鈔，毯要垃將飽會(huì)銷計(jì)抓憑院證捷按篇科肝目歸類產(chǎn)整躬理稠。愛對(duì)裙表雁內(nèi)圓科去目饅，將隙屬同嫩一凍科土目朽的獸憑躲證罷按擠順喂序儀整巖理煩，供裝蠅訂晌成冊(cè)。挪對(duì)用業(yè)測(cè)務(wù)風(fēng)量較小幫的右銀歇行撈可漂按肯數(shù)伏量啊裝蠅訂該，隨日常業(yè)腹務(wù)播的陰處做理鐵，現(xiàn)當(dāng)寒憑務(wù)證積友累到比一攔定日數(shù)助量追時(shí)再裝系訂痕成冊(cè)，世但撥是鏟不治能隨意積諷壓、散先放存丟籌失。裝哄訂佩好插的桑會(huì)揪計(jì)社憑聞證刪應(yīng)件按刑保令管籃年限昂固定型地更點(diǎn)逼，攤及犧時(shí)稱入歌庫(kù)師保娘管彼，漠并拳登嗎記眼“經(jīng)會(huì)執(zhí)計(jì)檔案斗登擾記偉簿篩”廳。漿日蜻后采如查需擋查緞證拉和調(diào)徑閱紗已入拌庫(kù)靈的跟憑楊證伴，帖必催須嚴(yán)格摧按且規(guī)匠定島的路手寫續(xù)沫辦肝理勝，上未端經(jīng)批準(zhǔn)患不得外克借召和婦摘妄錄炒。建對(duì)超過陶保著管顛年限的秒會(huì)舒計(jì)緞憑吳證盟，群經(jīng)批準(zhǔn)駝后示方競(jìng)可勞進(jìn)錫行銷亭毀。2通.鴨4賬眠簿益及五賬冤務(wù)另組尼織一毯、接會(huì)縱計(jì)僑賬渾簿住的罷種械類會(huì)艙計(jì)嶺賬歉簿勤是崖以遍會(huì)聽計(jì)啄憑靠證硬為靠依移據(jù)社，退全隙面壘、敘系堪統(tǒng)呢、連臣續(xù)陳、友分?jǐn)y類父記桂錄牙經(jīng)澆濟(jì)套業(yè)珍務(wù)取發(fā)羽生愚的爪各袖項(xiàng)膜資護(hù)金粱增撥減秤變爺化的搖簿工籍群。期它離是裙登竿記危報(bào)輩表束的斧主陸要泊依皺據(jù)畢，禁必番須倘科根學(xué)歇地砍設(shè)騙置和放正手確溉地遷登扇記逝賬小簿陳。2市.闊4賬亂簿疫及冶賬倘務(wù)獨(dú)組政織一父、域會(huì)合計(jì)驗(yàn)賬即簿遠(yuǎn)的底種殘類健：腎按姨用臥途物和辣外發(fā)表挽形蘋式寄兩盟種屢劃偏分演方植法茫。1、傲按歪用讓途興劃缸分溜為鴿分凍類厘賬兔、宮序剖時(shí)皆賬奏和抄備民查榜賬寶簿梅。分似類掉賬撈是蛙以像科愈目硬為遇基哨礎(chǔ)周，廳對(duì)止資餓金填進(jìn)叼行巨分譽(yù)類頸記倘載槍的示賬殃簿怕。夏包核括箭明趟細(xì)穿分起類流賬甲和義總紡分妄類挑賬臥。唇明椅細(xì)針分扮類年賬哨是拘按蓋科犬目嫂下憤的怕分峽賬押戶塌設(shè)搬置類和儲(chǔ)登漏記戚的免賬籃簿攻，穩(wěn)反譜映男科嚴(yán)目趣詳縱細(xì)門變?；是椴r淹及城結(jié)執(zhí)果胖，炊如汗分歪戶嚇帳弱；泰總章分共類染賬辦是針按蛛會(huì)聲計(jì)鉤科適目盯設(shè)渠置術(shù)和秧登振記坡的迎賬塞簿佩的依，細(xì)反弓映過科腫目下總著括蛾變麻化到情地況衰及罵結(jié)架果監(jiān)，性如蟻總喝賬注。序階時(shí)言賬梨又躲成魚為搭日毫記池賬粥，析是飾每解日會(huì)按觀收疼到距憑悔證偉的寬先恢后擊順熟序純逐楊筆亭登踏記脆賬津簿涉，皺如棕現(xiàn)欺金貞收咱入紡日相記葉簿牌和勤現(xiàn)萌金世付融出煩日轉(zhuǎn)記卻簿服。備春查喊賬氧簿戀主賣要怖指額不洲必索記息載查序冷時(shí)叨賬截和千分冒類呀賬而摔又需殼查企考哈的揚(yáng)業(yè)她務(wù)鍛事粒實(shí)允賬店簿降。幼其歐表免現(xiàn)箱形恩式凍為律各軍種宿登片記捧簿貫，牙如褲存軋款掛逼失登窄記改簿貝、繼開銷戶叛登燦記校簿但、瓶重箭要撐空哀白儲(chǔ)單侍證律登哲記勤簿淡等貌。2猛.作4賬柳簿拜及章賬郵務(wù)置組澆織2、損按星外際表尚形席式射訂千本兔帳觸、速活幼頁(yè)許賬蜓和稻卡屯片狗帳訂最本晴帳攏是玩將厲具雨有轎一通定杰格殘式擊的促帳和頁(yè)瘡裝垃訂庸成冊(cè)進(jìn)違行虧記侍載爭(zhēng)的努賬寸簿駐，名一壞般宿對(duì)泳銀濃行咽資螺金徐活過動(dòng)籃不暢經(jīng)常變蹦化高的鞭業(yè)烘務(wù)坦用裙，移如感銀您行準(zhǔn)的浮備縱查榴賬泳，固定蚊資矮產(chǎn)則的隨明洪細(xì)躺賬哀等脈?；羁№?yè)慈賬刑是劍將沉具俯有娘一竄定垂格劍式隙的勺帳溜頁(yè)著分尖散享進(jìn)傳行票記孟載熔的喝賬簿撿，即在難記雷賬手是承將鐵賬圖簿游一糞頁(yè)魄一唇頁(yè)傳的岸登溪記棟，號(hào)銀鳥行灰的械分帶類釀賬刃和菊序亦時(shí)城賬續(xù)都老使業(yè)用守這耽種型賬傘簿日。卡錢片補(bǔ)帳遙是孤由拐一賣定閉格常式設(shè)的夜單輕證肢組鴉成墊的帥賬貝簿敲，剃日常編舒制巡壽單莊證柿就缸是烈記假賬慌的妨過脾程禾，駁如站聯(lián)蝦行性業(yè)慮務(wù)形的頌憑哄證辛中扛的漁有紗關(guān)碌聯(lián)次就辣代替了講帳兆簿院。2病.彈4賬裝簿立及寧賬躍務(wù)史組鈴織二溪、驕會(huì)透計(jì)視賬犧務(wù)務(wù)組謙織賬回務(wù)抵組仗織培是侍指淺賬孫簿鍛設(shè)室置拜、究記眨賬獨(dú)程寇序資和戀賬杠務(wù)猴核撐對(duì)麻方繪法液的裕有貴機(jī)逆結(jié)腥合觀。糞根娘據(jù)騙銀捐行桑核志算續(xù)的梳特荒點(diǎn)月，掃在只賬勤務(wù)拆組瘦織退上撿設(shè)姥置翅了副明臥細(xì)言核烈算雖和赤綜紫合流核欺算炕兩螞個(gè)秤系件統(tǒng)雖。明壁細(xì)眠核曠算是儀對(duì)繩科液目添下押的表分歲賬獎(jiǎng)戶宮進(jìn)蘭行壞核浪算忙，親反碌映搏具蘇體范單龜位惑、壇具樓體暈項(xiàng)懸目臭資仍金緒增或減叢變押化展及既其詠結(jié)鼻果陵的標(biāo)賬河務(wù)鬧組艇織吉系純統(tǒng)妹；綜甚合評(píng)核圖算是益以跑科批目宇為擱基寨礎(chǔ)公進(jìn)頸行巴核富算件，世反記映拴每證個(gè)緣瑞科滅目娃、能每青項(xiàng)木資映金醉增鬧減老變叫化眉及僵其格結(jié)激果朝的牲賬衛(wèi)務(wù)街組瓦織汗系牲統(tǒng)晝。兩范個(gè)礎(chǔ)系帳統(tǒng)湊盡勤管或設(shè)驗(yàn)置炭的沿賬折簿蹈不輛同勒，炕記倍賬爭(zhēng)程潛序陜的曲也具不濾同警，善但音雙寨方殘都國(guó)是輛根危據(jù)蒸同娘一版張妨憑度證夠用且不蛛同架的院方揭法堆進(jìn)化行風(fēng)記塌載兵，擠它馬們仙之矩間停是鵲相宏互蠶配庭合悟、枕相緒互貓補(bǔ)暫充享、避相贊互玩制祝約宣、笑相廢互名核陶對(duì)客的側(cè)關(guān)怪系睛，佩其談數(shù)蓬據(jù)騾是贈(zèng)完徹全貸相按等坐的扯，帶共下同肺構(gòu)鋪成惑銀藍(lán)行飾完拔整丙的琴賬任務(wù)惠組晚織臉系盾統(tǒng)現(xiàn)，涼對(duì)欠銀謙行宜會(huì)撒計(jì)到核拼算誕起設(shè)著隔重喇要飼的棚作皆用社。2束.宏4賬洗簿喬及時(shí)賬硬務(wù)酬組閣織（僅一蕩）朱明限細(xì)倚核毫算油系勸統(tǒng)振：明姐細(xì)塌核浩算膽系李統(tǒng)揪是月各伴科叨目堪的彈詳選細(xì)雀記們錄敗，聽它雁由陳分另戶缸賬傳、溜登塔記俯簿營(yíng)、鋒余宅額主表堤、示現(xiàn)炊金懇收旬入訪（鴿付捎出僻）蒼日壯記快簿施組脈成纖。1、這分掏戶嚇賬林：慘分歸戶班賬媽是宗明柿細(xì)腔核逼算筆的敏主毯要粱形醒式隆，晃是流按潑會(huì)剃計(jì)承科向目綱的賢具豈體欣單白位京、腦具疫體陰資忌金筋設(shè)籮立津，涼對(duì)燃單壟位嚇設(shè)貴置貨的脂分的戶梳賬揀是梳銀慢行喂同晌單估位荷核某對(duì)懸賬慚務(wù)伴的辨主五要鄭依籮據(jù)宅，民也元是裝單勁位唇辦青理溪各錦項(xiàng)牧業(yè)莖務(wù)惹的私主貿(mào)要瘦工傳具掌。廚其積格見式胡根玻據(jù)沉業(yè)悲務(wù)佩的漂需慚要致設(shè)扔定襪，怠主值要真有話以題下4種遲。（1）淋甲廊種趣賬般。顧甲免種掀賬詞設(shè)姻有擾借甩方塔、叛貸帶方你、填余扒額工三暢欄穴式笨，從適管用雞于洲不淚計(jì)掙息蠶的騰賬駐戶戀或改用廣余燥額糞表堆計(jì)褲息拌的拳賬鞏戶撇，送以頌及曾銀找行腔內(nèi)俊部象的攝資邀金變賬讀戶桿。（2）逮乙袖種鋼賬雪。鋪乙食種煎賬熄設(shè)閘有可借墻方愉、絹貸涼方竭、錢余持額撐、服積寬數(shù)業(yè)四決欄精式登，行適悔用搬于色在興賬脅簿逢上弦結(jié)烘計(jì)檢積武數(shù)陸計(jì)躬算逝利仿息吃的怖單孔位錄及蒙個(gè)使人鑒開碎立商的到賬盾戶毅。（3）去丙礎(chǔ)種斬賬頸。選丙饅種套賬予設(shè)籍有腔借搜方漸發(fā)絨生崖額肯、酒貸頓方積發(fā)塞生累額奴、舟借攏方槍余飯額工、隸貸榨方酸余猴額最四悄欄艘式悲，呈適集用歸于掃同軍時(shí)震反傅映浮借音貸這雙避方蛇余尖額榜的臨共土同艷性膠科茶目艇賬棉戶溪。（4）盤丁胖種滲賬賽。診丁惑種咬賬席設(shè)骨有引借蝕方香、朵貸踏方距、走余繡額田、努銷沿賬梨四可欄玻式釀，評(píng)適項(xiàng)用腫于僻逐證筆透登表記增、榜逐秀筆賤銷覆賬闖的肥一稿次荒性慶業(yè)泛務(wù)團(tuán)。2具.旋4賬傳簿腔及幫賬咬務(wù)飽組雄織2、娃登也記賠簿損：貼登濤記畝簿末是瀉對(duì)某些嫂業(yè)廢務(wù)反備忘、控制凳、煌管龍理而分定戶燭設(shè)杜置五的專一劉種輔聲助性購(gòu)賬斑簿奇或請(qǐng)賬柏卡膠。3、鎮(zhèn)余聲額姓表協(xié)：爆是依反爆映行科挽目左余馬額手詳寬細(xì)何組渣成現(xiàn)情戲況笑的鹽專吳門嗚表藍(lán)式說(shuō)，屆是逗明率細(xì)棒核士算誕的始特撇殊爐形浙式翼，鑄其托內(nèi)勵(lì)容抬是漿營(yíng)重業(yè)辰終穩(wěn)了網(wǎng)按側(cè)單曲位業(yè)分?jǐn)[戶米賬遮余鉗額攻抄牌錄浸組忌成揚(yáng)。立按能用口途宮分估為殊一瓣般淡余歲額件表笑和腫計(jì)調(diào)息榮余甜額旦表睡。糕一歸般小余勢(shì)額躍表色是庫(kù)核急對(duì)矮賬眠務(wù)去的稍工址具印，淡適齒用碰于瞇不墊計(jì)村息惠科往目源。時(shí)計(jì)充息下余貢額炮表黃除興對(duì)貓賬抖功炮能礦外游，蓮還詞是蛛計(jì)飼算追單脫位車?yán)断⑴实谋侵乩币咭勒龘?jù)碗。4、括現(xiàn)燒金挨收調(diào)付留日貿(mào)記熟簿舉：斤現(xiàn)舉金姥收壘付廳日址記抬簿旋是救銀跡行回按稈日涼反搞映胡現(xiàn)性金佛流維量襖變瞇化粱的暮賬雁簿婚，廢包忌括叉現(xiàn)難金李收但入宅日坐記際簿蔬和妄現(xiàn)越金央付碧出漢日間記直簿眠兩都種混。宣該鄉(xiāng)豐賬蹦簿校能陣詳行細(xì)河的零反摩映住銀準(zhǔn)行朽現(xiàn)慚金敞業(yè)仰務(wù)斜的異變澇化食狀撓況若。錦每去日黃銀預(yù)行培發(fā)蘋生旺現(xiàn)寬金皂業(yè)憑務(wù)妙時(shí)碼，從都坑要往根綱據(jù)紹現(xiàn)嘩金世業(yè)肆務(wù)拐到尾達(dá)化的表先憶后刃按快規(guī)惜定徑的付要堵求用逐夸筆房誠(chéng)記涌載橡的陸。2驗(yàn).丸4賬本簿越及毒賬偶務(wù)愿組慕織明粉細(xì)慰核舉算鹽的昏處撐理訴程敬序金：銀咸行亡發(fā)邪生執(zhí)業(yè)怖務(wù)椅時(shí)營(yíng)，屈首喇先糧編回制洞會(huì)糊計(jì)辰憑嗓證斷，掙對(duì)閑轉(zhuǎn)恒賬屑業(yè)狼務(wù)孟的蓮憑饅證來(lái)按紋“冠先瓦記燦借芒后隨記假貸?！敝堑幕们罄?，巴逐構(gòu)筆擋登府記焦有愁關(guān)姓科座目留的眾分堪戶店帳倍；券對(duì)皇現(xiàn)紡金噸收食入牛憑經(jīng)證弄先鍵點(diǎn)蘭收呈現(xiàn)容金至無(wú)劇誤邁后姓，勸登延記券現(xiàn)召金俗收肥入騾日冊(cè)記況簿稅后恰，朱在訴登圓記早單散位癥的宰分鴿戶但帳潑；芳對(duì)妙現(xiàn)跑金柜付氣出色憑麗證觀，毫先理登壩記憂單壇位捉的及分知戶閑帳鞏，尸由怒出赤納糊點(diǎn)萍款侮交忘客靜戶應(yīng)時(shí)蝴登砍記支現(xiàn)界金趣付罪出也日湖記搏簿晌。惹對(duì)厘有址關(guān)患的廉業(yè)語(yǔ)務(wù)匠事拌實(shí)想登生記日相而關(guān)澤登明記憲簿嶄。常每陽(yáng)日伯營(yíng)敵業(yè)際終斗了機(jī)，韻根況據(jù)族分躍戶級(jí)賬含余泡額那抄望錄乓有斑關(guān)須科害目蛛余謝額頂表孟，繞并多結(jié)話計(jì)禽合足計(jì)猴數(shù)六；冤依辣據(jù)麗現(xiàn)齊金街收逝付呆日尾記斜簿析的擔(dān)合貫計(jì)伍筆滑數(shù)膊及巴金柄額觸，補(bǔ)登贊記料現(xiàn)緣瑞金錫庫(kù)璃存勤簿暗。2宜.蹈4賬納簿職及虧賬種務(wù)早組刑織（然二躲）終綜弟合題核而算誤系燦統(tǒng)正：保是輕以陸會(huì)餡計(jì)飄科榴目首核周算綁為堆基否礎(chǔ)找，犧總御括撇反蛾映沙和邪記知錄瞧銀朝行競(jìng)資棵金段增勾減哈變踐化振及運(yùn)其守結(jié)鞠果慮的柴組社織猛形橫式己，閘由數(shù)科稿目省日榜結(jié)偷單潑、夫總烈賬扮、古日姿計(jì)河表剝組顫成閉的君。1、捐科賓目令日咽結(jié)圖單宿：矩也位稱減科勵(lì)目效匯疤總?cè)鑲髂燮逼?，暖是貸每抖日相每哭個(gè)岸會(huì)倆計(jì)上科延目窄借柴貸綿方雷發(fā)矮生值額漂和抓憑摟證診張?jiān)仈?shù)拳的盯匯獸總割記槳錄詳，矛是老登眨記桐總晶賬笨的猶依脖據(jù)棋。其榜記攻載灶方護(hù)法姿是虛：揚(yáng)每詠日飄營(yíng)鼠業(yè)保終品了狀，肌將醋同武一貨科騎目忌會(huì)苦計(jì)茂憑童證紗，齊按膚現(xiàn)勝金佳借鳴方宜、等現(xiàn)樹金鑄貸館方震、友轉(zhuǎn)西賬蠻借豈方廣和獲轉(zhuǎn)賴賬撕貸薪方州分別加謊總柄，捉填貞入營(yíng)科凈目帖日茶結(jié)縫單扇，倚并春按極借植方北、搜貸顏方遇分別加啄計(jì)撓合兼計(jì)宮金少額荒。胃對(duì)頌于羨現(xiàn)芒金關(guān)科貴目醉日香結(jié)噴單黨，恢其延結(jié)那計(jì)私的為原遠(yuǎn)理寶為俘：冷根幻玉據(jù)踢其矮他殺科攏目粘日瘡結(jié)示單賤中竿的仰現(xiàn)糾金版借悠方天、簽現(xiàn)密金導(dǎo)貸曠方變分別合喚計(jì)哪數(shù)腎的紙反權(quán)方懶向良填狐入泥。2枝.紐奉4賬笛簿盞及暖賬鑰務(wù)膽組忘織2、竊總窄賬賣：麗是胸綜木合胃核自算寬系尖統(tǒng)兵主團(tuán)要倆賬均簿根，撒它鑄是與按紹科值目土分闊月呼設(shè)忙置斯，嫌是堡編篩制但各矛種艇報(bào)舉表嚇的具重望要希依趨據(jù)浙。其劫記逼載床的者方田法病是衫：戲每廳日箭營(yíng)秧業(yè)諷終宋了性，財(cái)根役據(jù)療各驕科信目睜日唱結(jié)對(duì)單啦的喘借站貸滲方丘發(fā)專生拆額晚合釋計(jì)江金狐額袍登燃記鄙各