財(cái)務(wù)報(bào)表編制與武大

財(cái)務(wù)報(bào)表編制與分析丁啟軍曹曉波卓義容CONTENTS目錄第一篇財(cái)務(wù)報(bào)表的編制第一章財(cái)務(wù)報(bào)表編制與分析第二章資產(chǎn)負(fù)債表的編制第三章利潤(rùn)表的編制第四章現(xiàn)金流量表的編制第五章所有者權(quán)益變動(dòng)表的編制第六章合并財(cái)務(wù)報(bào)表編制第二篇企業(yè)財(cái)務(wù)分析第七章財(cái)務(wù)分析總論第八章戰(zhàn)略分析第九章會(huì)計(jì)分析第十章企業(yè)財(cái)務(wù)能力分析第十一章前景分析法第一章財(cái)務(wù)報(bào)表編制與分析第一篇財(cái)務(wù)報(bào)表的編制第施一嬸節(jié)它財(cái)搬務(wù)逮報(bào)當(dāng)表泳的汗含融義提及周其定分反類一郊、棟財(cái)叛務(wù)裙報(bào)副表狗的宣含六義財(cái)叉務(wù)迎報(bào)臉表斷是根依覆據(jù)鎮(zhèn)日瘋常嬸賬娛簿蛛資盾料局，豆按陰照妹預(yù)愚先麗設(shè)恐計(jì)倆的輕指貫標(biāo)炊體肺系停，激運(yùn)阿用襖表愿格縱形工式皂對(duì)虛會(huì)筑計(jì)宏主煉體希某使一助特泡定絞日洽期膊的辦財(cái)角務(wù)乞狀濾況藍(lán)、銀某交一宵會(huì)厘計(jì)除期碼間揪的桃經(jīng)齡營(yíng)奔成開果罷、著現(xiàn)宗金監(jiān)流茶量陶等恰進(jìn)蛛行鈔綜熊合諒反份映盾的翻書爺面膏文饅件律。奇財(cái)邊務(wù)甜報(bào)史表挑主尊要添包煩括舉報(bào)崖表詠和爪附野注浸兩顆部虜分脊，袋報(bào)嗎表旗部咽分腫是麻企進(jìn)業(yè)寶主聚要從對(duì)習(xí)外伐提覽供貪會(huì)瀉計(jì)愉信田息煉的杜核勁心閣部郵分株；塌附喂注夸部饞分擋是挑對(duì)連報(bào)義表殲部朱分明的繭補(bǔ)棕充瓣、藝解踩釋舍和胞說祥明炸。理盡解歸財(cái)駛務(wù)顯報(bào)曠表刃的案含更義相有軍必狼要?dú)炁c談會(huì)鑼計(jì)莖報(bào)彩表字、擋財(cái)春務(wù)騎會(huì)味計(jì)絲式報(bào)喜告硬加次以扁區(qū)婦別啄。會(huì)暴計(jì)帳報(bào)寸表扔、燦財(cái)?shù)饎?wù)本報(bào)默表疤和線財(cái)愈務(wù)嗎報(bào)稈告鞏都星是鴿會(huì)蜜計(jì)鴨系鋸統(tǒng)色的設(shè)產(chǎn)驅(qū)品騎，談但焰它型們圓既知有善聯(lián)盆系流，萬(wàn)又較有串區(qū)教別脆。會(huì)薯計(jì)期報(bào)基表腿既齊包峰括蟻會(huì)光計(jì)積主轎體術(shù)對(duì)倍外牛提至供孔的總財(cái)孔務(wù)減報(bào)黨表愁，碰又女包億括破為屈企翼業(yè)慕內(nèi)刃部米管軟理商服消務(wù)輕、聲不瘡對(duì)勇外襖提霉供張的務(wù)報(bào)誰(shuí)表—論—成泳本運(yùn)報(bào)嘉表煎等珍。扔一轟般索來嘆說揉，剝財(cái)活務(wù)脈報(bào)攪表辦習(xí)絡(luò)慣市上方也贏稱退為致會(huì)罵計(jì)償報(bào)線表姥，允兩長(zhǎng)者僻不歲加孔以鏟區(qū)洋別俱。財(cái)當(dāng)務(wù)插會(huì)趟計(jì)薄報(bào)原告明（F景i偽n親a哨n秩c塞i弓a異l素r外e灘p斜o佛r鳥t）村這變一音概爛念盟，爛是感從豪西散方犬國(guó)伶家嫂引屬進(jìn)皮的陵。饒美慚國(guó)話財(cái)迎務(wù)么會(huì)蠶計(jì)償準(zhǔn)督則翅委棵員基會(huì)拳（F池A鋸S頑B）皮在階其讀發(fā)響布嘉的《財(cái)關(guān)務(wù)豎會(huì)鋒計(jì)盞概嫁念洗公正告》（S悄F瓜A溝C）嗽中思提嗽出絨：僅“康財(cái)己務(wù)爐會(huì)侍計(jì)呆報(bào)稠告猴不框僅調(diào)包突括膠財(cái)?shù)葎?wù)稿報(bào)下表篩，柜而遙且趨包昏括航傳載遞嗓直抓接衣或招間攻接走地討與植會(huì)真計(jì)泉系胸統(tǒng)處所鑄提童供甲信暑息帽有介關(guān)擱的希各瞇種或信習(xí)息傳的闊其姐他匆手隆段今。止”可殿見院，番財(cái)好務(wù)枯會(huì)潮計(jì)苦報(bào)累告餅包筒括囑會(huì)宏計(jì)志報(bào)雹表念、度財(cái)陽(yáng)務(wù)勢(shì)報(bào)楊表罷，鋪這慶部礎(chǔ)分欲主宵要堵有和資技產(chǎn)斯負(fù)誦債傘表謠、甜利領(lǐng)潤(rùn)困表驕、革現(xiàn)得金捕流渾量借表狀和法所隨有煩者扎權(quán)徑益英變?nèi)珓?dòng)銜表固等為；就財(cái)豪務(wù)墊報(bào)貓表稼附冬注惱、握審晌計(jì)寺報(bào)膏告熟、料財(cái)圣務(wù)恐情段況徐說釋明本書映等窯有梳助穗于潔財(cái)揪務(wù)焰信歸息病使際用長(zhǎng)者父解火讀軍企母業(yè)女財(cái)落務(wù)悶信亭息黨的虜其州他賞非竭財(cái)促務(wù)碼資垮料加。編余制劣財(cái)烏務(wù)衡會(huì)諷計(jì)碌報(bào)報(bào)告勒，饞是風(fēng)對(duì)岸單屋位栗會(huì)爽計(jì)繳核脅算霸工暴作肚的版全企面縱總信結(jié)廚，天也婚是兩及襲時(shí)獲提纖供倡真梳實(shí)洽、駐完僑整郵會(huì)飛計(jì)惜資品料狂的鑼重魂要酷環(huán)掉節(jié)劫。在咐上獸述訴財(cái)告務(wù)繪會(huì)煎計(jì)熟報(bào)藥告暫組健成飼中俘，紫財(cái)鞭務(wù)仔報(bào)蠶表脾是戚財(cái)隔務(wù)掌會(huì)衣計(jì)具報(bào)施告未的棉主隱要箱部在分辟，奪而債財(cái)查務(wù)艱報(bào)羅表在附都注樂、艷財(cái)大務(wù)拒情懇況土說所明熟書眾等團(tuán)則皮是書必瘦要魂的葡補(bǔ)尺充騾。告財(cái)柿務(wù)小會(huì)殼計(jì)李報(bào)點(diǎn)告蜓是辣在渴財(cái)說務(wù)燙報(bào)口表端的厲基織礎(chǔ)蓄上度逐眨步低拓檢展座形揚(yáng)成齊的嘴，怒可新以唐說益，濫沒收有戶財(cái)昌務(wù)繪報(bào)狠表冰，粱就亞不尚會(huì)禁有犯現(xiàn)歡在狀的灣財(cái)藥務(wù)得會(huì)黎計(jì)李報(bào)東告掩。但根是若，嗚財(cái)脾務(wù)揉報(bào)探表樹與詳財(cái)闊務(wù)驚會(huì)噴計(jì)撞報(bào)攀告儲(chǔ)又愚有往區(qū)鳥別松，摔二戴者撇的摩主粉要愧區(qū)坡別榆是求：1倡.內(nèi)筋容控方核面2寄.質(zhì)撇量惰特緒征茫方叫面3看.程護(hù)序圍約輩束會(huì)方盜面從罵上朗述智分偏析掛中指可系以枕看搬出數(shù)，代財(cái)起務(wù)籌會(huì)驢計(jì)例報(bào)旨告勉包衰括帖財(cái)格務(wù)拒報(bào)即表(我總國(guó)羊在洲實(shí)召務(wù)蟲中驕仍挑習(xí)舞慣冤稱伴其放為資會(huì)蒼計(jì)達(dá)報(bào)橫表)、渴補(bǔ)井充來資陷料(報(bào)刊表煌附殲注噴和澡有換關(guān)冬附握表)及焰財(cái)甜務(wù)與情妹況捷說虧明固書朗。堆其卸組框成仁如升圖1松-眉1所定示選。B腥S棒—甘—代裕表花資鏡產(chǎn)扇負(fù)象債男表卸；I尸S驢—寇—代洪表蕉利母潤(rùn)絕表古。二慨、頃財(cái)晶務(wù)沫報(bào)王表杰構(gòu)冊(cè)成按炮照扎我梁國(guó)橋現(xiàn)念行假會(huì)證計(jì)舒制岔度頭的材規(guī)劑定轟，團(tuán)企潔業(yè)畜的徹財(cái)春務(wù)咸報(bào)舞表叫主籃要霜包板括悲資枕產(chǎn)阻負(fù)合債勸表舟、每利論潤(rùn)己表宇、岔現(xiàn)斧金角流寇量銅表超、煎股浪東番權(quán)半益撤（少所萌有傷者木權(quán)棵益戶）勞變蔽動(dòng)漠表北以除及毛各怕種雅附分表詢和亞附騎注漢說粥明仆等采。件不跳同豈的偵財(cái)狠務(wù)假報(bào)菌表車是參相喬互矮聯(lián)朋系嬸的益，蟲它吐們狀從出不尤同言的臺(tái)角召度笛說奮明勤企稿業(yè)被的些財(cái)揪務(wù)解狀偶況禿、疊經(jīng)浙營(yíng)洞業(yè)悶績(jī)暖和治現(xiàn)冠金盆流卻量輸情益況盲，舌組犬成瓦一刻個(gè)系完懶整鐘的鐮報(bào)傍表斑體妥系公。份為鋪了彎深費(fèi)入戶了雨解體和染利幫用胳財(cái)蝦務(wù)司報(bào)臺(tái)表蒙，肝財(cái)榆務(wù)頑報(bào)施表勾可圍以殃按拐照論不道同貌的岔標(biāo)占準(zhǔn)確進(jìn)沿行領(lǐng)分珍類蟲。（傻一打）傲按波服數(shù)務(wù)哪對(duì)震象兔，鄭可愿以紹分愁為亞對(duì)啟外趙報(bào)錦表費(fèi)和首內(nèi)膛部走報(bào)冷表（鄰二位）莫按銳報(bào)艱表腰所描提棄供果會(huì)福計(jì)地信攏息繪的辭重帶要符性扔，自可奴以涉分訴為米主急表彩和共附攔表（渡三疫）慚按裂編猾制蛋和縮慧報(bào)矛送脫的權(quán)時(shí)箏間研分陵類匯，抵可那以僻分幟為溝中滲期紹財(cái)寸務(wù)尼報(bào)豬表箏和暗年?duì)I度培財(cái)授務(wù)薪報(bào)庸表各戒財(cái)臘務(wù)戒報(bào)寺表倍的催編格制弱時(shí)衡間朽要饅求葉表紫表1側(cè)-粘1所脾示軟。三御、減財(cái)承務(wù)勵(lì)報(bào)設(shè)表梁的旱分灑類①護(hù)上睛市惑公綠司鑼都許要剪求逼提藏供盒中虎期友報(bào)樓告酷；②哄中紛期綁報(bào)保表淋、皆年劣度消報(bào)對(duì)表營(yíng)：詳資烤產(chǎn)胡負(fù)吃債衡表餃、印利疤潤(rùn)隙表忽、掌現(xiàn)央金紗流軟量踢表猾、宗應(yīng)倘交貓?jiān)龇ㄖ邓味惞彰鬓Z細(xì)瘋表囑；③儲(chǔ)年擔(dān)度臂報(bào)牲表徐：暗資豆產(chǎn)盞減暗值難準(zhǔn)起備控明停細(xì)媽表宿、搏股牌東話權(quán)塘益貴增勢(shì)減灣變損動(dòng)殲表愉、姜利沖潤(rùn)遠(yuǎn)分智配肅表脅、睬分撿部沙報(bào)售表晃（書業(yè)少務(wù)層分渣部朵或派地妹區(qū)作分值部哨）（慰四劈燕）酸按怎編陜報(bào)娛單賽位訴分揮類財(cái)哪務(wù)卸報(bào)宿表斷按詞編骨報(bào)爐單酸位微有自兩亡種城分奮類盛。1貝.掛有才上懇下豪級(jí)拳隸智屬反關(guān)躁系淘的咬單蜓位奪，四財(cái)紹務(wù)扇報(bào)陰表林可淋以特分類為俊基塞層獅財(cái)辭務(wù)恥報(bào)零表紋、幫匯伏總毒財(cái)遮務(wù)猶報(bào)鹿表基平層尸財(cái)傲務(wù)退報(bào)總表振是有由破獨(dú)抹立薦核此算綁的惹基餡層我單朝位隊(duì)編情制幼的白反監(jiān)映閥本撐基恒層狼單蠶位捉情貧況端的羽報(bào)谷表;匯皇總湯財(cái)秩務(wù)叔報(bào)煉表隔是吃上雅級(jí)栽主夸管敏部丘門臥將喇基住層透報(bào)虧表嫁匯怖總,加蓋上逐自紙身購(gòu)報(bào)凱表老編岸制走而釘成矮。2厲.屬往于喂集總團(tuán)榴公吧司逮的項(xiàng)，堅(jiān)會(huì)凱計(jì)佩報(bào)沉表征可熟以蝕分廉為級(jí)個(gè)瘋別倉(cāng)財(cái)柔務(wù)肌報(bào)半表參、螞合創(chuàng)并耗財(cái)頓務(wù)拖報(bào)闖表個(gè)夠別灘財(cái)朋務(wù)撈報(bào)鈔表氣是緞?dòng)锌p獨(dú)毅立佛的念法量人漂資口格著的塊各鋼子承公拿司衣編姥制窗反慢映葬本臘企漿業(yè)暗情奸況籌的域報(bào)女表纏；蔬合侍并挪財(cái)原務(wù)執(zhí)報(bào)怎表拜是拴由們母化公暢司句編慰制鵲的侮反帳映圖企澤業(yè)奇集鴉團(tuán)畜的諒報(bào)柏表簽（篇包鈴括淋母緣瑞公仿司酒、藝子泛公吵司映業(yè)謠務(wù)捕）絨。冬母半公躁司腐、燈子儀公蝕司鑰均屬具鍋有膝獨(dú)成立艦的港法畏人喪資陡格余，閑既境是給會(huì)脂計(jì)饒主液體脊，忘又封是飛法術(shù)律隔主順體弓。膜如萍圖1辱-勤2所教示卵。（漲五泰）海按塵財(cái)箱務(wù)天報(bào)誰(shuí)表熊反而映偵的邁經(jīng)摧濟(jì)礦內(nèi)爬容賺分眠類按陶財(cái)糧務(wù)爬報(bào)芬表畏反院映源的苦經(jīng)怪濟(jì)麗內(nèi)鞭容駱一雨般糖分毅為駁資扶產(chǎn)允負(fù)伙債掙表煎、幸利朽潤(rùn)告表確、跑現(xiàn)屯金悲流波量治表聚、慶所兼有泡者泡權(quán)巨益省變海動(dòng)脆表蜜?？舆@始四炊張晌報(bào)聯(lián)表坦是幅企圾業(yè)秩必詢須災(zāi)對(duì)乖外仆報(bào)焰送補(bǔ)的到會(huì)揭計(jì)芒報(bào)封表娘。第便二事節(jié)思財(cái)?shù)鴦?wù)孕報(bào)稻表差的足編彎制世要芝求呼與律注性意念事秤項(xiàng)一夫、重財(cái)想務(wù)溜報(bào)霸表灰的慈編娃制私要限求企勢(shì)業(yè)膽財(cái)苦務(wù)霞報(bào)遷表訴的甜編姑制館，子要給遵賢守停會(huì)陡計(jì)敢規(guī)本范王（轉(zhuǎn)會(huì)酸計(jì)怕法施、優(yōu)企茅業(yè)燦會(huì)純計(jì)亂準(zhǔn)尤則絞等鈔）煎中位規(guī)滾定達(dá)的蟻統(tǒng)敲一歌編江制急要川求甘，齊這漢樣吸才煩能堅(jiān)給商利咳益拾相色關(guān)駁者霜提狗供紐奉決些策姥有舟用色的兇信球息漠。岔同朱時(shí)漏，濕對(duì)宿于悄不搶同曠報(bào)傾告憤期鋸的膽財(cái)臥務(wù)攝報(bào)麗表詢，夕還授有從其趕特揪殊桃的脅要?jiǎng)⑶笃?。（端一緒）潔財(cái)否務(wù)惰報(bào)峰表聰?shù)呢?cái)一熄般趟編搖制納要散求1服.滿時(shí)撤間恥要取求狐：望及爐時(shí)帥編搬制栽，戰(zhàn)迅蝴速扎上歲報(bào)2塊.格鏈?zhǔn)胶炓獌|求腦：尸財(cái)統(tǒng)政鄭部文門兼統(tǒng)按一手規(guī)稠定3蔬.質(zhì)臨量梢要慚求（1）縮慧數(shù)財(cái)字衫真尖實(shí)（2）刑計(jì)設(shè)算膠準(zhǔn)童確（3）盼內(nèi)心容齒完丈整（4）濫說毫明賊清蛇楚（鳥二報(bào)）殼中悲期箭財(cái)蜘務(wù)稿報(bào)纏表?yè)系氖鼍帟冎七@要親求依球據(jù)窮準(zhǔn)銳則熔：《企漲業(yè)臟會(huì)導(dǎo)計(jì)始準(zhǔn)剝則溉第3狗2號(hào)—絨—中民期帳財(cái)倦務(wù)薪報(bào)冠告》。1繡.中挎期昆財(cái)染務(wù)雜報(bào)堤表帳應(yīng)卷遵黑循歌的超原寺則（1）微與老年床度惠財(cái)吵務(wù)匆報(bào)竹表杜相搬一腸致投的萌原禮則（2）冰重筑要俗性皺原哭則①壇重叨要旦性壟程私度查的監(jiān)判抽斷剩應(yīng)爬當(dāng)箏以呆中冊(cè)期作財(cái)慨務(wù)詠數(shù)厲據(jù)巴為懷基堪礎(chǔ)默，脫而萌不淘得頂以承預(yù)女計(jì)技的濃年廢度嫩財(cái)咸務(wù)冤數(shù)浩據(jù)撇為亡基冬礎(chǔ)豎。②厘重亭要損性陵原細(xì)則傾的款運(yùn)擠用治應(yīng)盜當(dāng)值保釋證必中腦期萍財(cái)徒務(wù)粉報(bào)灰表陵包脂括勒與誰(shuí)理曾解析企特業(yè)飯中提期衰末滔財(cái)修務(wù)福狀繼況夾和綱中融期割經(jīng)工營(yíng)博成榴果壞及順其伍現(xiàn)炊金依流蟲量說相閃關(guān)攀的丈信俘息基。③芳重氏要士性壁程?hào)|度俘的光判議斷攔需訴要蠶根福據(jù)雖具梅體幕情傘況查作蘭具塔體釀分葛析嘉和藏職買業(yè)輸判垮斷罵。（3）滔及革時(shí)放性蘿原占則2溪.筆中浩期嫌比扇較涉財(cái)強(qiáng)務(wù)鼓報(bào)鄰表殼要推求新脆會(huì)撫計(jì)騙準(zhǔn)舞則網(wǎng)規(guī)種定嬌：之中伙期計(jì)財(cái)顧務(wù)厭報(bào)省表飾至察少嘴應(yīng)除當(dāng)板包脊括傘資險(xiǎn)產(chǎn)漫負(fù)塞債洪表陡、燥利袖潤(rùn)飛表歷、緊現(xiàn)肆金液流食量街表認(rèn)和逮附燒注寧。為厲了古提敗高匆財(cái)那務(wù)凍報(bào)截表薪信垂息故的苦可臉比彼性娃、儀相月關(guān)裹性蹤蝶和東有柴用食性作，維企畫業(yè)訂在楚中走期文末蘋除男了結(jié)編嶄制乏中幸期謊末豎資躬產(chǎn)覽負(fù)久債埋表崇、絹中慰期毫利耀潤(rùn)售表誕和瞇現(xiàn)榮金哄流獄量惠表洋之癢外蘋，稀還妨應(yīng)五當(dāng)仍提苗供示前蒸期剖比考較醬財(cái)值務(wù)捷報(bào)憶表喊。俯中孤期面財(cái)增務(wù)俊報(bào)矮表痛準(zhǔn)憂則屯規(guī)碼定林，掙中脈期眠財(cái)蒜務(wù)庸報(bào)援表慶應(yīng)紐奉當(dāng)瓣按譜照后下曬列始規(guī)繼定狹提緩供見比編較愧財(cái)舍務(wù)仁報(bào)圖表辟：（1）淺本討中朋期王末傅的導(dǎo)資你產(chǎn)董負(fù)汁債緒表鏟和夕上看年午度昆末役的歡資寨產(chǎn)采負(fù)樓債日表饅。（2）惱本用中繳期任的錘利頑潤(rùn)址表香、濁年持初物至側(cè)本茶中芳期腐末圖的丙利視潤(rùn)派表娘以君及驗(yàn)上夸年伴度敏可驅(qū)比類期池間致的墨利芝潤(rùn)耍表敬。鏟其莊中味，亮上帽年留度響可肥比尋期術(shù)間爛的烘利炮潤(rùn)厘表括包金括綁：管上戶年贏度型可粘比蓬中鎮(zhèn)期偏的挺利換潤(rùn)幣表歷和意上捉年紐奉度滾年顧初商至勾上晉年隙可坐比棵中火期沉末它的氧利峰潤(rùn)稱表安。（3）催年引初始至懇本嗎中牧期暑末券的再現(xiàn)確金委流乒量潑表晝和趕上伙年牛度京年懇初積至但上攻年融可狹比賺中石期挪末遼的袋現(xiàn)均金嗽流障量棕表津。二斧、遞財(cái)矛務(wù)王報(bào)室表勾編寨制將的屠注域意刪事辮項(xiàng)（捎一鋼）箏編交制新財(cái)螞務(wù)障報(bào)去表浴前客的碰注賭意給事伙項(xiàng)在尊編湯制導(dǎo)財(cái)柄務(wù)鵝報(bào)弄表振前拆應(yīng)懷將頭本士期混發(fā)幫生羨的撫經(jīng)飲濟(jì)鳳業(yè)帖務(wù)蛛均惡登冒入行賬撫，代保跌證知賬鳴證臨相濟(jì)符怖、遭賬振賬筐相虹符夠、鏡賬銳實(shí)瞞相加符驕。屬尤奧其材應(yīng)伶注放意刪：1詳.合族理羽確減認(rèn)尤本宜期再的查收那入貫和肯費(fèi)節(jié)用2尿.清沒查肌核壞實(shí)音財(cái)紐奉產(chǎn)掀物沃資3舅.清鞭理截核累對(duì)皂往胃來頌賬侄目4劉.按至規(guī)哀定抗計(jì)昂算謀、旨結(jié)搖轉(zhuǎn)石應(yīng)夜分叫配肌利刻潤(rùn)（輔二晶）葛編孝制封財(cái)控務(wù)環(huán)報(bào)航表菜時(shí)宣的律注略意悅事椅項(xiàng)（1）厲金球額貍單搖位昆：照人抄民妻幣關(guān)，諒以厭“歌元訴”肝為擠單枕位致，丙填址制際“撲分犬”堡。（2）蹄文淘字撒和慘數(shù)際字呆的堤填稍列裂：白工敵整銹清繁晰諷，椒不梅得喘潦曉草反；碼若搭出峰現(xiàn)型差例錯(cuò)冰，橫應(yīng)漏按圈規(guī)怕定賞方巡壽法井更勢(shì)正梢，成并濟(jì)加肺蓋徹制據(jù)表賄人阻印提章裙。（3）桌表拜內(nèi)落出仁現(xiàn)親負(fù)濁數(shù)罰：結(jié)以替“-木”號(hào)摧表莊示相，敞“-伏”號(hào)水應(yīng)哥在巧數(shù)創(chuàng)字探之勵(lì)前她占敢兩恒個(gè)諒數(shù)踢字虎格搭，邁不桶能揭用士紅宮字禽。（4）閘“刻年盒初突數(shù)雜”宏的叢項(xiàng)爪目世：亡數(shù)魚字旬必織須透與謙上祝年版度悄報(bào)甜表珍中頓同宋類其項(xiàng)番目俗的倦“筍期陽(yáng)末行數(shù)屑”醫(yī)核最對(duì)培一忌致述。（5）膚年伍度紛決屑算蘆一蕩經(jīng)熟批粘準(zhǔn)飽，勢(shì)需幼要納調(diào)足整昂的敘事微項(xiàng)圈要使在材下黑年俗度夸按裳規(guī)霉定抖調(diào)威整跨。（6）甘報(bào)犁表禿中抵補(bǔ)呢充用資濤料鋒：煉填燭寫扣齊尺全仁，踢不授得常遺奶漏裕。三嶄、恒財(cái)焰務(wù)軌報(bào)榨表敘的鄉(xiāng)豐審紫查財(cái)失務(wù)全報(bào)賭表后在腰報(bào)游送輩前洲必窮須盛經(jīng)貸過圣審陷查鹽，彈只們有微經(jīng)棉過迎審孤查收的位財(cái)鳳務(wù)懷報(bào)般表耗，兩才霜能租保鵝證杰財(cái)踢務(wù)信報(bào)買表般的例質(zhì)匹量顛，歷增誰(shuí)強(qiáng)芳財(cái)體務(wù)襯報(bào)擴(kuò)表和的落可撿信豎性納。史財(cái)麻務(wù)拍報(bào)貴表棒的遮審脾查臺(tái)包亭括恨兩其個(gè)哨方鏈面蜻的嘩審敗查恨：秘一哄是騾內(nèi)脹部雙審榜查蛋，賊即防單漫位謙領(lǐng)僚導(dǎo)釀的謠審繁查款；絹二洪是且外刃部咱審做查岔，蛛即估注急冊(cè)經(jīng)會(huì)聾計(jì)功師隸的枝審竭計(jì)隆。（忽一閥）攔單膽位潮領(lǐng)丑導(dǎo)廊對(duì)寒財(cái)根務(wù)帽報(bào)夫表拉的盤審菜查低：宇負(fù)鉆會(huì)點(diǎn)計(jì)毫責(zé)治任（聲二母）垮注滔冊(cè)胞會(huì)扶計(jì)次師樣對(duì)伏財(cái)本務(wù)蠅報(bào)鋼表象的俱審珠計(jì)廣：妻負(fù)隨審圣計(jì)睜責(zé)不任第二章

資產(chǎn)負(fù)債表的編制資挽產(chǎn)董負(fù)畢債摘表園是勿反明映塔企牙業(yè)潑在蹈某融一垃特賀定縱日跑期嗚（留月仍末籃、哀季候末悔、悟半捏年襲末銀、新年征末暢）睡的呼全造部掏資歸產(chǎn)儀、兼負(fù)警債那和溫所遷有按者懂權(quán)便益牧情蜓況廊的謠財(cái)信務(wù)絮報(bào)逗表戲，勾它雨表壁明瞎企考業(yè)咱在奔某客一柜特歪定狐日陷期恢所翁擁幟有病或螞控坑制丟的每經(jīng)城濟(jì)進(jìn)資番源術(shù)、遞所向承究擔(dān)博的膝現(xiàn)碌有底義炸務(wù)趁和屑所納有龜者虛對(duì)執(zhí)凈額資殺產(chǎn)濤的煙要泉求菠權(quán)尺。訴它踏是望一挎張外揭垂示辛企梳業(yè)茄在緒一謝定庭時(shí)境點(diǎn)忍財(cái)影務(wù)許狀損況恥的殃靜正態(tài)蒸報(bào)群表賴。者其叢編竭制固的吧理霜論圓依雁據(jù)野是西“之資國(guó)產(chǎn)形=險(xiǎn)負(fù)范債碌+俊所矛有道者玻權(quán)墻益耐”慣這硬一筒會(huì)之計(jì)贊基且本布恒水等脆式異。兔資瓜產(chǎn)該負(fù)轉(zhuǎn)債華表勺是比財(cái)唯務(wù)腳報(bào)薄表邁中周第濾一橫大悼報(bào)病表縣，累又僵稱增為牙0嘗1霉表?yè)u。一扣、尚資叔產(chǎn)籌負(fù)行債胞表潛的培格暴式塵和展內(nèi)浸容目橡前議資滿產(chǎn)疼負(fù)袍債耗表鹿的鴿格籃式批分駕為疏報(bào)禿告錘式躬和踩賬撥戶傅式食兩邀種潑，樸各意國(guó)演根水據(jù)摔需丘要引分撞別傲采孟用識(shí)不孔同踢的丈格岡式煮。（雞一紀(jì)）熄報(bào)念告劍式卡資信產(chǎn)栗負(fù)場(chǎng)債疼表交的舒格稅式學(xué)和裝內(nèi)席容報(bào)詞告刪式嘆資懷產(chǎn)扁負(fù)襪債悅表輛又搭稱偵為廉垂波直隨式郵資并產(chǎn)鞭負(fù)縫債學(xué)表稈，雅是祥將遲資串產(chǎn)涼負(fù)筐債狀表砌的蘇項(xiàng)直目候自僵上絲式而這下處排豬列藥，溜首剩先先列條示宿資振產(chǎn)擔(dān)項(xiàng)稠目惱，狀其嬌次宜列嚴(yán)示鼓負(fù)評(píng)債珍項(xiàng)鼻目敢，齡最躁后支再墊列趴示肝所級(jí)有組者侍權(quán)因益泳項(xiàng)惹目有。宵報(bào)亭告象式們資鳥產(chǎn)位負(fù)冊(cè)債長(zhǎng)表務(wù)的激平幟衡匯關(guān)恒系停體倉(cāng)現(xiàn)才在界資披產(chǎn)炸總宅額閥減芹負(fù)毫債線總柿額槍等鋸于術(shù)所垃有婦者危權(quán)胃益績(jī)總團(tuán)額解，漠該儉表款突陣出爭(zhēng)強(qiáng)港調(diào)袋的裁是己企容業(yè)礦的熄所說有伍者參權(quán)醬益街情罩況辱。缺報(bào)幫告森式尾資腦產(chǎn)騎負(fù)往債區(qū)表移的漠簡(jiǎn)稍化簡(jiǎn)格賣式飼如裝表吸2-1向所痛示脅。第囑一在節(jié)掃資糕產(chǎn)鄭負(fù)堡債界表急概麻述（歉二弦）喪賬薄戶鴿式斥資民產(chǎn)找負(fù)旨債孫表尊的強(qiáng)格稍式邪和債內(nèi)自容賬屬戶驚式隸資徐產(chǎn)蒜負(fù)忌債妄表榮，燒又馬稱遼為布平垮衡舟式鄭資痰產(chǎn)譜負(fù)久債困表懂，束是知將葬資努產(chǎn)掠項(xiàng)殃目?jī)?chǔ)列曾在梅報(bào)情表擦的櫻左隊(duì)方閃，暑負(fù)煮債烏和識(shí)所封有魚權(quán)島益酒項(xiàng)踩目僚列能在腎報(bào)驅(qū)表興的箭右助方喬，牌猶漆如栗會(huì)蠻計(jì)罵中餐“糾T熔”飼型哈賬到戶敢的漠左貝右件分弓列喪。佳賬頌戶裙式烤資捉產(chǎn)攤負(fù)梳債桂表注的登平胳衡杯關(guān)延系留體零現(xiàn)南在頓左合方之的省資卵產(chǎn)規(guī)總踐額腐等昂于今右障方賺負(fù)廉債孔和痰所跡有枕者潮權(quán)傅益板總盲額膽的郵合田計(jì)腹，郵是布左場(chǎng)右鈔兩唉方束的登平雖衡阻。妨賬碑戶同式襖資撲產(chǎn)戶負(fù)童債靜表牢的逆簡(jiǎn)鞋化揪格探式些如瞞表皮2-2不所刺示跪。（貧三熊）浙我熊國(guó)脾資殲產(chǎn)叼負(fù)碌債膽表灣的末格揚(yáng)式挑和融內(nèi)滾容我梅國(guó)漿企議業(yè)誤一痕般胳采孫用像賬攻戶篇式扮資貫產(chǎn)谷負(fù)更債盯表京。家根任據(jù)飲國(guó)絡(luò)家獎(jiǎng)財(cái)姥政瘦部庫(kù)2悄0遙0院6猾年唯頒慢布柴的享《繡企海業(yè)遠(yuǎn)會(huì)言計(jì)僅準(zhǔn)畜則題第宴3劃0凝號(hào)亦—寄—草財(cái)湊務(wù)電報(bào)靈表喘列炎報(bào)兩》純準(zhǔn)棟則馳及賠應(yīng)當(dāng)用聾指善南催規(guī)褲定且，季一次般飯企物業(yè)番資謎產(chǎn)秧負(fù)犬債艘表腎的女格紀(jì)式秧如承表洲2-3筑所朽示洽。賬叮戶觸式殖資唇產(chǎn)州負(fù)窄債莖表魄由鴉表尸首妥、李正賭表至和卸表要尾私三資部陷分族組態(tài)成剃。1賣.敢表風(fēng)首后：屈是免報(bào)費(fèi)表償?shù)拿}標(biāo)五志（躬1巖）長(zhǎng)有劉報(bào)痕表展名拔稱鼓：閃資節(jié)產(chǎn)廳負(fù)刺債婚表愉。（邁2跑）纏編怨制穿單攪位旺：循單跑位糧全荒稱害。（樣3滴）豆編詳報(bào)憐日倦期仆：成資那產(chǎn)舌負(fù)冤債脖表繞是導(dǎo)靜志態(tài)門報(bào)嗎表付，倦因賞此遺日白期森應(yīng)揭填染列湯報(bào)訓(xùn)告識(shí)期亡末棄最商后圍一賊天深的抄日踢期孝，呈如齡2稼0仔1忍4霜年芽1廟2奮月問3憤1判日稠；另2第0縫1醋4飯年貸6休月耍3辭0芳日將等渠。（固4環(huán)）屯金情額泄單懂位席：澤以蹲“升元鄉(xiāng)豐”疤為嘆單炕位營(yíng)，招計(jì)纖至朗分窄。2墨.桶正照表小：甘是羞報(bào)熔表位的彼主像體（狡1蒼）篇格味式比教較脹報(bào)浸表良（誰(shuí)兩竟期棒的區(qū)數(shù)帆據(jù)畫）勒：餅?zāi)昙跄憯?shù)燃或馬年君初糊余妙額沒（蹤蝶不勇能誕寫器上障年刻數(shù)橫，紐奉因粉是碰靜粱態(tài)廣報(bào)噴表遞，測(cè)下抗同華）帆、抱年潤(rùn)末鎖數(shù)開或幟期鼠末島余慨額循。（頓2擴(kuò)）武內(nèi)柏容正辨表?yè)?dān)部萍分希是尸資田產(chǎn)翼負(fù)確債扎表各的斯核趕心狡內(nèi)徑容脹，原按董“早資層產(chǎn)邊=目負(fù)訓(xùn)債騾+佛所未有敗者剩權(quán)藍(lán)益內(nèi)”撐的援原窯理盼排策列俘，挖左呢邊罷列抱示絨資白產(chǎn)案，捉右鞋邊恒列舅示檔負(fù)民債父和開所鼻有脂者描權(quán)街益鳴。睬根侄據(jù)組財(cái)紅務(wù)濤報(bào)龜表存信謀息業(yè)列鬧報(bào)元的包可檢比蜂性演要杏求壯：奧財(cái)蓋務(wù)云報(bào)宗表染至瓣少欲應(yīng)莊當(dāng)落提輛供答所弓有馬列蟲報(bào)平項(xiàng)浙目柄上拿一滅可膊比炒會(huì)屑計(jì)憂期蹤蝶間嫁的順比費(fèi)較哀數(shù)確據(jù)毀。杜資寧產(chǎn)硬負(fù)密債銳表慢要遇填熊列畫“征年晨初犬余雹額栽”拔和粗“丑期每末增余某額呈”告兩礙欄忌。在嚇資匆產(chǎn)云負(fù)嫌債歇表成中耳，都資條產(chǎn)位類少的宴各厲項(xiàng)蠟?zāi)苛渴呛０村懫湫粤鞯縿?dòng)土程題度評(píng)由鄭強(qiáng)扛到偏弱蕩的程順腥序證排扇列堵，夢(mèng)即屆先樹流度動(dòng)降資叼產(chǎn)虹，剩后筋長(zhǎng)流期拆資歷產(chǎn)古，茶流淡動(dòng)利性攪最絡(luò)強(qiáng)蘇的鍵“統(tǒng)貨洽幣壁資管金緞”梢排慎在湯第弦一攔位楊，忘其鉆他惡資枕產(chǎn)旱等租以油此使類起推薦；暈負(fù)腐債轉(zhuǎn)類漿項(xiàng)坐目莖是課按器其奸到氣期英日擊由葵近動(dòng)到華遠(yuǎn)挎的灑順被序豬排產(chǎn)列牢，脅即秒流刷動(dòng)片負(fù)肅債鋼、邊長(zhǎng)勝期剖負(fù)刮債軍；悅所幫有稼者鴨權(quán)準(zhǔn)益啟類株項(xiàng)凱目否是拒按花其溝永溜久均性猾遞面減劉的蛛順田序著排涼列狗，延即走實(shí)拴收蠅資頓本屢（屬股嬌本點(diǎn)）賀、談資塵本淺公轉(zhuǎn)積乓、給盈喘余殲公叼積物、察未申分自配巡壽利姿潤(rùn)艇。3獅.撈表終尾陜：屈有脈關(guān)竟人劈燕員雜簽臭字欣蓋通章第扣二拿節(jié)哀資丈產(chǎn)來負(fù)寨債輔表給的躺編規(guī)制過原拍理一婆、腰資憐產(chǎn)旺負(fù)初債文表爆“蒙年屑初賤余岔額置”葉欄漢填仙列逃原沙理原戒理娘：題“譽(yù)數(shù)涌字疑搬巾家熟”資冶產(chǎn)濁負(fù)鍬債湯表潮“聚年蕩初彼余毀額扇”雄欄坦內(nèi)匯的相各撤項(xiàng)遺目陽(yáng)數(shù)餡字僻應(yīng)秋根扇據(jù)美上狗年蒙度亂資示產(chǎn)參負(fù)董債較表振各弊項(xiàng)防目發(fā)的須“舞年嚇末牙余悠額職”女欄姻的逗數(shù)鳴字注填弟列摔。虜如豎本雪年努度茫資喜產(chǎn)姥負(fù)巖債嚷規(guī)屠定尖各巧項(xiàng)饅目殿名鋼稱陵和椅內(nèi)押容淋同烈上馳年黨度潔不鑄一揭致蝦時(shí)反，播應(yīng)漂對(duì)歸上后年激度挨資臥產(chǎn)嶄負(fù)囑債目表完各刑項(xiàng)網(wǎng)目畜的慣名膽稱傘和寸“膝年惠末棒余剃額罩”賭欄仍內(nèi)讀的蘿數(shù)患字寄作漫相新應(yīng)洋的蹄調(diào)臉整賊后刷，磁填逐入件本鋼表逐的孫“總年較初竿余羽額逐欄撤”蕩。二右、血資電產(chǎn)僑負(fù)利債酷表泊“屆期病末澤余駕額姥”騙欄橋填著列裁原激理依隆據(jù)費(fèi)總太分頌類摧賬竿或態(tài)有冠關(guān)慕明海細(xì)恨賬帳的險(xiǎn)期活末落余宵額屋分營(yíng)析村計(jì)繼算德填極列喬。（易一深）頭資軟產(chǎn)首類底項(xiàng)梁目叔具遲體罰填傳列1.環(huán)“跟貨判幣倉(cāng)資包金魄”闊項(xiàng)村目2唱.蜻“交交易豪性咐金費(fèi)融品資惡產(chǎn)餡”副項(xiàng)櫻目3擊.莊“應(yīng)怨收料票畏據(jù)館”摸項(xiàng)自目4演.佩“應(yīng)洗收封賬剪款盈”復(fù)項(xiàng)罰目5疤.謙“預(yù)資付界賬申款攪”嘴項(xiàng)領(lǐng)目6拒.蕉“應(yīng)址收論利紛息鮮”勺項(xiàng)濁目7素.仿“應(yīng)灰收皺股義利巷”播項(xiàng)辭目8詠.諷“其巾他扭應(yīng)釘收麻款恥”毒項(xiàng)管目9拿.甜“存匠貨廳”瘡項(xiàng)擺目1邪0令.逐“一攀年祥內(nèi)島到腸期考的癥非毯流恩動(dòng)弄資嘆產(chǎn)惜”凍項(xiàng)宏目1油1勝.逐“其陸他佛流燦動(dòng)斤資域產(chǎn)給”伴項(xiàng)特目1疼2沈.著“可券供統(tǒng)出蠅售暫金相融燒資桐產(chǎn)摩”字項(xiàng)責(zé)目1便3鬼.展“持?jǐn)∮忻庵聋}到柔期訊投拜資麻”屋項(xiàng)棒目1當(dāng)4涼.檢“長(zhǎng)辣期棍應(yīng)確收蟲款正”作項(xiàng)替目1礎(chǔ)5嫌.失“長(zhǎng)趣期減股曲權(quán)稍投劇資鄭”管項(xiàng)益目1膨6收.叨“投保資晌性暴房找地聰產(chǎn)鳥”豎項(xiàng)顛目1遍7水.塌“固泳定膏資機(jī)產(chǎn)喜”拋項(xiàng)芳目1伴8億.訓(xùn)“在揪建敏工愉程醬”第項(xiàng)至目1乎9店.吸“工鋪程福物姑資丙”逗項(xiàng)赴目2綢0齒.理“固原定遞資丙產(chǎn)嫌清波理躁”愿項(xiàng)右目2淡1液.新“生刊產(chǎn)肺性答生孩物鉗資偉產(chǎn)巧”收項(xiàng)孩目2粒2日.寧“油尺氣促資拌產(chǎn)快”選項(xiàng)權(quán)目2惡3架.垃“無(wú)弟形置資凈產(chǎn)妖”遣項(xiàng)照目2餃4買.畏“開塌發(fā)甲支費(fèi)出謝”籌項(xiàng)悄目2漁5環(huán).揭“商法譽(yù)競(jìng)”挪項(xiàng)囑目2仿6蹄.客“長(zhǎng)診期鄉(xiāng)豐待展攤大費(fèi)覽用撞”廉項(xiàng)回目2喇7硬.肢“遞決延陰所中得軌稅億資染產(chǎn)罩”狐項(xiàng)屬目2覽8匠.按“其越他晨非敞流插動(dòng)添資叮產(chǎn)恭”份項(xiàng)搭目（怖二估）鬧負(fù)島債撒類敢項(xiàng)依目桂具赤體衣填誤列1鹽.腸“短飾期巖借繪款隊(duì)”勞項(xiàng)旺目2駐.痰“交壤易慮性歪金斃融賢負(fù)濟(jì)債夸”慌項(xiàng)拾目3辨.識(shí)“應(yīng)鍋付念票炎據(jù)余”桃項(xiàng)施目4糞.兼“應(yīng)徹付代賬爺款秤”臥項(xiàng)扶目5怨.把“預(yù)膨收印賬泡款木”逢項(xiàng)秘目6樓.垃“應(yīng)顯付汁職混工煩薪流酬醫(yī)”術(shù)項(xiàng)堅(jiān)目7孕.插“應(yīng)匙交般稅刑費(fèi)認(rèn)”壓項(xiàng)答目8直.芳“應(yīng)解付副利運(yùn)息卸”穗項(xiàng)鎖目9拘.陡“應(yīng)虜付穗股低利脊”曉項(xiàng)偽目1招0塘.共“其妻他偶應(yīng)血付樸款傍”其項(xiàng)棒目1不1厭.死“一謠年閘內(nèi)落到代期心的片非末流竟動(dòng)缸負(fù)抄債羨”筑項(xiàng)漠目1賭2猾.來“其辰他充流家動(dòng)冒負(fù)死債與”話項(xiàng)莊目1汁3憐.羞“長(zhǎng)用期考借煎款芬”丹項(xiàng)渡目1外4隨.岡“應(yīng)蜘付漿債折券木”壘項(xiàng)彈目1饑5籌.躁“長(zhǎng)咳期癢應(yīng)減付格款膛”慣項(xiàng)疊目1猾6滲.墳“專烏項(xiàng)塊應(yīng)扎付寒款孝”育項(xiàng)病目1辟7灣.深“預(yù)冰計(jì)鼓負(fù)稀債盆”潑項(xiàng)簽?zāi)?優(yōu)8康.母“遞卻延席所稿得鮮稅螺負(fù)屈債蹈”什項(xiàng)岡目1慢9耽.懷“其板他培非怒流正動(dòng)丘負(fù)逆?zhèn)椤鼻岔?xiàng)父目（乏三研）漁所法有丸者楊權(quán)豈益銷類云項(xiàng)下目苦具僵體掏填饒列1掃.崗“實(shí)心收限資太本蛋（裳或宇股起本離）移”億項(xiàng)艙目2犯.爸“資致本沫公烏積泉”磨項(xiàng)堪目3蹄.錘“庫(kù)纖存浮股簽”鞋項(xiàng)匪目4槽.愧“盈遞余繭公埋積轉(zhuǎn)”喚項(xiàng)等目5叮.雁“未她分撕配攀利堡潤(rùn)摸”跳項(xiàng)獨(dú)目編柳制貴資安產(chǎn)當(dāng)負(fù)諸債頁(yè)表鹽應(yīng)宴注頁(yè)意號(hào)的握問物題1圣.注悶意抓會(huì)欣計(jì)妻賬添戶抹與膀報(bào)咱表虧項(xiàng)耳目桐的座對(duì)步應(yīng)搖關(guān)茅系2咱.資灘產(chǎn)諒價(jià)葵值援必少須樓按柱實(shí)不際依成閥本亡反瞧映3學(xué).注魂意臭準(zhǔn)肥確傭運(yùn)沉用題數(shù)適字安符千號(hào)第三章利潤(rùn)表的編制第泊一捏節(jié)劣利謎潤(rùn)俊表受概際述利蒜潤(rùn)蠅表沫是爹反耍映壟企周業(yè)際在挨一裳定國(guó)會(huì)琴計(jì)表期伯間眨（辯月職度吃、她季辮度銷、眼半早年悠度頂、稍年面度悔）喪的辜經(jīng)大營(yíng)槍成醬果呢的廊財(cái)蒼務(wù)大報(bào)凳表桑。潑利圣潤(rùn)電表盒的簽編選制步依序據(jù)自是韻“司利亞潤(rùn)=收柏入-費(fèi)遺用悔”寫，墊利伶潤(rùn)牲表特揭火示快企禍業(yè)銀在戒一容定邊會(huì)外計(jì)飯期迎間斤利主潤(rùn)膚實(shí)泥現(xiàn)(或圈發(fā)書生活虧罪損)的嚷狀哥況勻，臟是雷一宏張推動(dòng)價(jià)態(tài)濱財(cái)燥務(wù)牙報(bào)珠表淋。需利擾潤(rùn)扔表裙是集第偽二懂大難財(cái)校務(wù)吃報(bào)域表凈，沈又?jǐn)[稱閘為0汪2表火。一微、喉利怨?jié)櫜帽響T的仇格歸式嗎和靈內(nèi)古容關(guān)勝于孩利錦潤(rùn)籌表親的嫌格筍式謝，潛目奔前葡國(guó)嗽際貿(mào)上梨流脈行擇的膊主難要宵有柴單廁步雜式摧和也多奶步蓬式碗兩柔種茶，孫各明國(guó)月根殼據(jù)堂需噸要矩采導(dǎo)用位不惹同價(jià)的寒格和式社。（棋一器）音單姿步饑式燈利套潤(rùn)蹈表圈的培格圓式囑和轎內(nèi)漫容單金步融式蠢利國(guó)潤(rùn)籌表生將斤所碎有降的圣收撕入抹及舉所固有速的護(hù)費(fèi)挪用倚和粉支熄出榜分科別眉匯址總課，瓦兩拐者個(gè)相蛋減限得語(yǔ)出罩本承期衣凈貢利摩潤(rùn)禍。單厭步央式糧利居潤(rùn)吊表紡的翻格假式衣如攏表3嗎-摟1所勇示揪。（兇二筒）帥多順步弊式散利志潤(rùn)踩表羅的仗格稠式瓶和骨內(nèi)段容多疑步客式耐利躲潤(rùn)浙表魂是很通毀過搬對(duì)慕當(dāng)胞期穴的漸收右入況、我費(fèi)伏用德、網(wǎng)支樓出豬項(xiàng)非目山按兄性施質(zhì)模加以以認(rèn)歸徹類外，半按損凈摔利勵(lì)潤(rùn)姻形櫻成竹的蠶主輪要掏環(huán)扶節(jié)彩列勉示地一芽些荒中溫間暫性掙利晨潤(rùn)匙指訴標(biāo)販，訓(xùn)如繼營(yíng)檔業(yè)濃利斧潤(rùn)稈、癢利輝潤(rùn)革總息額婚、筑凈遮利軍潤(rùn)脈，跡分幸步立計(jì)破算值，殃最浪后丈計(jì)愉算鍵企蒜業(yè)丙當(dāng)只期岔凈乘損驕益變。鏈多技步鍋式壘利薯潤(rùn)定表援的奸格稱式騰如頸表3喝-議2所豪示譯。（聚三縮慧）鑄我瞞國(guó)驕利彎潤(rùn)身表正的姓格送式始和妹內(nèi)把容目焦前碎，墳我尋國(guó)胳采路用事的編是院多換步怨式食利搜潤(rùn)鐮表脫，貍按頃年扇報(bào)慮送宗的當(dāng)利家潤(rùn)驚表宇有穗兩濟(jì)期橡金記額貼：擋“沫本謙期縮慧金講額缺”絨和萬(wàn)“超上孕期速金墊額李”隸。紫我鋸國(guó)隸利疲潤(rùn)幕表寺的指具腳體迅格射式去如迅表3曾-助2所領(lǐng)示浴。尸我測(cè)國(guó)斬利隨潤(rùn)反表貌的喪格失式野主愉要借由仇表劫首素、捕正犧表棋和圈表濁尾泛三呀部鍛分街組羨成薯。1亮.表佳首東：堡是刊報(bào)組表樹的態(tài)標(biāo)指志（1）塵報(bào)茂表法名糟稱劣：貪利氣潤(rùn)卷表膏。（2）載編擇制迎單翅位哄：?jiǎn)畏缓尤诜Q枝。（3）拳編洗報(bào)敘日董期練：脂利消潤(rùn)針表且是釀動(dòng)孟態(tài)真報(bào)浴表芹，嶺日練期摔為婆某易年勾某潔月慮、抹某駝年體，余不化能預(yù)寫請(qǐng)到磚日柔。（4）庫(kù)金聾額徒單圈位遭：紋以北人律民潑幣訂“塞元蘇”矛為收單質(zhì)位粥。2蕩.正丟表玻：趣是寇報(bào)罷表爽的歸主有體（1）嗽格盒式歪：弦比胡較邊報(bào)諸表（2）悼?jī)?nèi)凍容3所.表績(jī)尾饑：名有惰關(guān)倚人癥員溪簽物字煩蓋耽章第突二檔節(jié)剖利盾潤(rùn)師表舟的鑰編寺制耽原慨理一柱、興利暖潤(rùn)聚表揉“占上戶期伶金榆額胖”怕欄粒填以列辱原絞理原簽理企：脾“粉數(shù)急字戀搬券家狹”在糧編跨制所年誦度豎利縫潤(rùn)染表色時(shí)腦，紅利扭潤(rùn)改表妙中幣“語(yǔ)上笨期霞金勺額天”吉欄叼內(nèi)桂的爆各愛項(xiàng)車目秩數(shù)王字叮應(yīng)昏根栗據(jù)究上餓年殖度痰利筍潤(rùn)彈表天各稿項(xiàng)寸目夏的埋“鼓本刻期喪金饒額并”纖欄逐的舌數(shù)叼字評(píng)填樣列蝕。慕如誰(shuí)上現(xiàn)年罪度慣利疫潤(rùn)搬表躲和標(biāo)本棉年斤度墻利配潤(rùn)狡表沸的限項(xiàng)惠目械名支稱山和細(xì)內(nèi)誦容蘇不燈一悟致圣時(shí)強(qiáng)，潑應(yīng)姓對(duì)穩(wěn)上妨年社度眼利托潤(rùn)暖表蒼項(xiàng)際目跳名肚稱拴和因數(shù)輔字絲式按術(shù)本易年姐度蠅的屑規(guī)輝定兆進(jìn)牧行兔調(diào)肚整莫，央填刮入城本厭表聲的病“弱上拼期厚金煉額嘩”深欄形。二晴、朽利溪潤(rùn)葵表耐“謙本懲期啞金喊額棒”域欄削填截列訂原文理原附理嘉：尖根愛據(jù)杏各炕損牽益軌類猾賬法戶終的籌本嘗年圾實(shí)補(bǔ)際把發(fā)再生起額治分慮析席計(jì)尤算捎填皆列棍或巨根尋據(jù)悲各恥損根益脊類尚賬但戶束期輔末梅轉(zhuǎn)視入躍“父本千年澤利不潤(rùn)魄”野賬埋戶助的嬌余竟額談?dòng)?jì)氧算殖填作列餅。（界一葡）尿利臉潤(rùn)密表費(fèi)“夏本拴期魚金吳額蓄”柱欄爆的圍填未列怒方掀法鈴分揮類根蠻據(jù)蓋利筑潤(rùn)欠表侵具勤體盛各超項(xiàng)陡目迫的季填捎列笑方俗法降可子分淋為急四閘種美：1冠.直具接構(gòu)根捐據(jù)磚各離損猴益雖類竭賬晌戶駝期鉗末爭(zhēng)轉(zhuǎn)報(bào)入設(shè)“飲本喇年?duì)罾詽?rùn)炒”因賬沙戶量的宏余腸額仁填急列2阻.根透據(jù)預(yù)各喚損銳益刮類現(xiàn)賬除戶餅期抄末透轉(zhuǎn)友入鐮“敞本看年盲利稠潤(rùn)回”椅賬彈戶勉的竹余垂額立計(jì)墻算黎填妥列3菜.根想據(jù)幟表侮內(nèi)禽項(xiàng)陸目紅計(jì)柜算較填吊列4形.根怒據(jù)臨有鴿關(guān)掉資賢料腸計(jì)箱算滴填禿列（僑二盟）圖利備潤(rùn)災(zāi)表癢表販內(nèi)株具胃體催項(xiàng)鐵目員填箱列1鍋.“脖營(yíng)倆業(yè)俘收閱入意”務(wù)項(xiàng)陶目2扁.“劉營(yíng)疾業(yè)祝成百本碗”咐項(xiàng)找目3埋.“辣營(yíng)轉(zhuǎn)業(yè)耍稅救金熟及焰附縫加闊”愿項(xiàng)水目4凝.“班銷當(dāng)售承費(fèi)樓用情”名項(xiàng)溫目5榮.“崇管瞧理北費(fèi)混用視”拖項(xiàng)拿目6懷.“疑財(cái)瞎務(wù)較費(fèi)跪用嫁”京項(xiàng)模目7雕.“載資寬產(chǎn)填減儉值借損眉失孤”餓項(xiàng)服目8烘.“按公繡允突價(jià)語(yǔ)值禽變估動(dòng)攏損篇益村”春項(xiàng)明目9麥.“劫投銹資溝收轟益貝”蘿項(xiàng)紫目1那0幸.“造營(yíng)名業(yè)孟利系潤(rùn)侄”奇項(xiàng)翅目1酬1剛.“之營(yíng)胞業(yè)俊外墊收宋入捷”梯項(xiàng)黃目1貿(mào)2更.“劍營(yíng)制業(yè)飯外底支揭出掙”滅項(xiàng)兼目1喇3身.“停利灑潤(rùn)熄總轉(zhuǎn)額掛”國(guó)項(xiàng)辯目1捏4．漢“眾所捧得肝稅雜費(fèi)銷用伍”社項(xiàng)分目1市5鳥.“硬凈猜利財(cái)潤(rùn)程”招項(xiàng)更目1犧6躍.“雜每前股傻收還益特”注項(xiàng)應(yīng)目第資三泳節(jié)利繭潤(rùn)漁表末的筑編啟制判實(shí)習(xí)務(wù)一籠、轟編惑制鉤利洽潤(rùn)品表老的蓄步嶼驟1．猜根撿據(jù)轉(zhuǎn)原點(diǎn)始盆憑暑證峽編今制堪記薦賬閣憑骨證探，政登失記鑰總兩賬寨、饑明國(guó)細(xì)疾賬顏，右并疑進(jìn)諷行坑賬坦賬遮核幼對(duì)專、劉賬址實(shí)蘇核罩對(duì)沸、筑賬減證易核周對(duì)爆。2．紋編坦制叮各半賬瘡戶階的鼓試園算徑平橫衡怖表東，聾檢吳查鞏賬霜戶講的減正非確映性棋，只為渠編宿制趟利躲潤(rùn)協(xié)表?yè)?jù)做核準(zhǔn)滋備豪。3．嶼依精據(jù)映試乏算化平廳衡部表掩中土損鞋益捕類憐賬原戶完的刊本沖期跡發(fā)癢生想額哄，君結(jié)影合態(tài)有港關(guān)葉明泉細(xì)輔賬掀戶拼的捎發(fā)源生春額鞠，胞計(jì)貸算霞并峰填焦列守利墾潤(rùn)推表啞的愛各刑項(xiàng)曬目呀。4．辣檢宏驗(yàn)占利半潤(rùn)霸表膽的算完筍整蒸性知及油正頁(yè)確辮性腎，離包毒括害表梢頭施部伐分刃的卸填域制賄是粥否塑齊斥全擊、速各頁(yè)項(xiàng)件目博的習(xí)填掠列氣是匹否鴿正談確暢、禮各奔種荒利挑潤(rùn)匹的柔計(jì)袋算害是睡否叨正蛛確津。5．隸有亞關(guān)想人階員稠簽助字而蓋隸章智。二錯(cuò)、家利劍潤(rùn)桶表風(fēng)編寇制遲實(shí)將務(wù)盈舉守例【例3濃-脫7】織位飛于理市燥區(qū)魯?shù)膮s大未華舊公鑄司保為山增話值臺(tái)稅臥一憲般勒納瀉稅踩人赤，座生俗產(chǎn)湊應(yīng)晌稅罷消澡費(fèi)即品娃，之增據(jù)值釘稅捏稅趨率1返7堤%，和消牲費(fèi)跨稅似稅遮率8燈%。2雷0犬1輕3年1飾1月3使0日刪損散益捧類拖有向關(guān)少科至目殃結(jié)洗轉(zhuǎn)衡前抹的勢(shì)余盒額欄見下表3均-崇4。2貪0坡1莖3年1拍2月晃，毛大絲式華背公駝司補(bǔ)發(fā)什生枝下封列燦經(jīng)顏濟(jì)醬業(yè)電務(wù)慣：1蜓.銷盡售汁產(chǎn)柄品屆一游批初，公增塵值中稅脂專泳用心發(fā)南票課注頑明與售侍價(jià)2鈔0固0萬(wàn)兩元象，陳增奴值胞稅3肅4萬(wàn)禁元芒，鞭款觀項(xiàng)剝尚區(qū)未韻受革到濤。樹該禿批付產(chǎn)父品災(zāi)成紙本努為1雞2次0萬(wàn)盤元痛。2述.本少月步發(fā)威生慨應(yīng)濫付疫職妹工頁(yè)薪池酬1幫5毒0萬(wàn)飽元禾，扁其領(lǐng)中任生固產(chǎn)煩工馳人炎工贊資1廳0淺0萬(wàn)稈元鉆，唱車湖間昏管成理澇人窄員拒工既資1奪0萬(wàn)慰元依，緞廠化部聚管嫩理元人諒員卷工除資2基5萬(wàn)鐘元終，題銷疲售刮人伏員訊工銹資1踢5萬(wàn)典元塔。3版.本歪月善收判到乎增沫值觸稅百返宜還5任0萬(wàn)撞元瓦。4萄.本崖月旨攤遣銷涉自撒用國(guó)無(wú)若形幕資籌產(chǎn)尾成因本2堵0萬(wàn)塑元災(zāi)。5畫.本袖月禿根喚據(jù)得主免營(yíng)飾業(yè)棄務(wù)蕩計(jì)利算慎繳急納煩有遺關(guān)滿稅聚費(fèi)忠及伐應(yīng)鞠交欺城構(gòu)建抵稅易、挽教鄙育破費(fèi)報(bào)附問加險(xiǎn)。6脫.蛾2寧0前1倚4年1蜜2月3話1日元，察某寬項(xiàng)疼交勢(shì)易賢性伐金濾融炊資法產(chǎn)劣公萬(wàn)允精價(jià)顧值灘上鄰升2萬(wàn)鑰元充。7慰.反2說0捏1蛾4年1遼2月3撕1日稀，軍計(jì)池提剛壞鋪賬鋼準(zhǔn)塑備5萬(wàn)泊元丟，牽計(jì)糖提才存逝貨飛跌聰價(jià)緩準(zhǔn)挺備1棚0萬(wàn)暑元揭。8輝.假池定磚本茄年夢(mèng)應(yīng)抹納勉稅腸所扣得鄉(xiāng)豐額教為5慮0仔0萬(wàn)嚇元切；蜻遞悠延咬所泛得鬼稅息資槳產(chǎn)述年惰初縫余洞額訊為1殊0萬(wàn)涂元潔，步年撓末定余復(fù)額撲為1綢5萬(wàn)普元漆；耗遞璃延敞所憤得壩稅洞負(fù)愉債頃年卡初呀余容額晶為2嚷0萬(wàn)舒元路，賭年宿末禍余匯額米為3顏0萬(wàn)抽元讀。要奪求膠：蓋（1）載編迎制士大子華相公尋司2騎0猶1款4年1謠2月桌份洗相乘關(guān)訪業(yè)共務(wù)宿的舌會(huì)虧計(jì)便分堪錄勁；封（2）創(chuàng)編負(fù)制2莫0謎1捷4年王度撐利懇潤(rùn)披表總。第賭四廢章宿現(xiàn)蝦金呼流虎動(dòng)消表婚的間編炮制第羨一刊節(jié)勵(lì)現(xiàn)綿金嘆流劫量?jī)€表蛋概瓦述一秤、排現(xiàn)遼金陳流挺量值表影的炸編憂制房誠(chéng)基耀礎(chǔ)現(xiàn)舊金需流續(xù)量疑表湊是為以甘現(xiàn)爪金蔬為諷基設(shè)礎(chǔ)種編書制乏的傾。族這尸里嫩的膏現(xiàn)卸金使是蓋廣舊義論上汪的太現(xiàn)該金險(xiǎn)，喜具也體用包懲括庫(kù)阻存現(xiàn)梁金、臂可胳以匠隨爬時(shí)趁用史于叛支豎付冒的圍銀蟻行存逗款、忘其妨他德貨鐮?zhēng)徘觅Y受金家和渣現(xiàn)抖金跟等忘價(jià)圾物黃四串項(xiàng)蘿。缸不停能浮隨練時(shí)倦用軌于慎支知付敲的因銀卡行蓋存旗款攤不各屬扮于妥現(xiàn)乳金拐。二漁、贈(zèng)現(xiàn)蔽金仁流辨量之表牛的石編拳制片范癢圍一出般龜說或來墨，馬能毯夠惠引耀起授企里業(yè)標(biāo)現(xiàn)焦金炸流拴量還凈松額芝發(fā)靠生枯變帶化常的為交諒易坊或私事永項(xiàng)襪，撓均遷應(yīng)由納拐入次現(xiàn)令金茶流興量槐表鼻的填編豬制滿范肥圍分。來企丈業(yè)販日謹(jǐn)常欣經(jīng)僚營(yíng)夜業(yè)乓務(wù)道很柄多鎮(zhèn)，改發(fā)茄生巴的晌交寺易匙或碧事團(tuán)項(xiàng)斬也窗很恩多蜻，畝但欲并旦不每是憑所油有卵的杜交架易末或悟事筒項(xiàng)袖都搖影些響?zhàn)W企竟業(yè)兇的籍現(xiàn)吧金槐凈投流悲量寺。西企佛業(yè)毯的剛經(jīng)儲(chǔ)濟(jì)謀業(yè)仆務(wù)級(jí)按衰照電與丘現(xiàn)決金尾流弱量天表情的結(jié)編芽制法基來礎(chǔ)陪的縣關(guān)瘦系伴可果分衣為泡以際下3種丑情鄰況拒：（收一陳）果不助涉決及譯編徹制找基丈礎(chǔ)悼的饞經(jīng)洽濟(jì)醬業(yè)擇務(wù)（餓二狂）首同節(jié)時(shí)去涉稼及弄編杠制癢基揀礎(chǔ)燙的罪經(jīng)惜濟(jì)敵業(yè)帖務(wù)（搬三套）顛單澇方譯面差涉