第八章 會(huì)計(jì)報(bào)表

會(huì)計(jì)學(xué)原理第八章會(huì)計(jì)報(bào)表第一節(jié)會(huì)計(jì)報(bào)表的概述第二節(jié)會(huì)計(jì)報(bào)表的編制第三節(jié)會(huì)計(jì)報(bào)表的管理第八章會(huì)計(jì)報(bào)表第一節(jié)會(huì)計(jì)報(bào)表概述一、財(cái)務(wù)會(huì)計(jì)報(bào)告體系

財(cái)務(wù)會(huì)計(jì)報(bào)告，它是指企業(yè)提供的反映企業(yè)某一特定日期財(cái)務(wù)狀況和某一會(huì)計(jì)期間經(jīng)營(yíng)成果、現(xiàn)金流量的文件。由會(huì)計(jì)報(bào)表、會(huì)計(jì)報(bào)表附注和財(cái)務(wù)情況說明書組成。會(huì)計(jì)報(bào)表它是根據(jù)會(huì)計(jì)賬薄的記錄和有關(guān)資料，按規(guī)定的報(bào)表格式，總括反映一定期間的經(jīng)濟(jì)活動(dòng)和財(cái)務(wù)收支及其結(jié)果的一種報(bào)告文件。主表主要包括：資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表及各種附表，它們是公司、企業(yè)對(duì)外報(bào)送的三大基本會(huì)計(jì)報(bào)表，其中有關(guān)的附表主要包括利潤(rùn)分配表、股東權(quán)益增減變動(dòng)表、資產(chǎn)減值準(zhǔn)備明細(xì)表、應(yīng)交增值稅明細(xì)表等。（妙二駝）畏會(huì)讓計(jì)斃報(bào)系表躺附利注會(huì)嬌計(jì)凳報(bào)藍(lán)表遺附榴注煩是宇對(duì)欺會(huì)扭計(jì)廈報(bào)據(jù)表議的咳補(bǔ)綠充心說派明枝，眉也疑是限財(cái)殖務(wù)岡會(huì)沙計(jì)魚報(bào)匙告他的悼重映要撈組撈成述部洪分據(jù)。溜會(huì)幣計(jì)蘋報(bào)它表藥附脫注殘主矮要洞包艇括買兩防項(xiàng)泰內(nèi)般容渠：知一痛是淡對(duì)房誠(chéng)會(huì)慰計(jì)羅報(bào)學(xué)表音各害個(gè)嘗要外素猴的煤補(bǔ)銀充扶說浴明茶；伏二建是晉對(duì)銜那彩些線會(huì)嗓計(jì)舒報(bào)鴉表憲中何無批法兄描諷述此的輕其口它記財(cái)率務(wù)懲信愿息驕的披補(bǔ)缸充音說誼明槳。固會(huì)溜計(jì)盞報(bào)雜表拉附企注惕的化內(nèi)曲容從一元般離包閘括碑：顧會(huì)須計(jì)奧報(bào)休表綱各恐個(gè)這項(xiàng)踢目呢的腿增圓減豎變港動(dòng)潔情慮況用；叢公買司心、暑企閥業(yè)酸所漠采使用遮的父基莖本網(wǎng)會(huì)顫計(jì)屆假繳設(shè)臨；事公震司擇、心企食業(yè)茄所扯采用用國(guó)的券會(huì)突計(jì)陷政班策塌，柜會(huì)護(hù)計(jì)挑估勾計(jì)槽及儲(chǔ)其橋變唉更壟；陷關(guān)峰聯(lián)巷方扭式役及呀其過交箱易漆；疊或軌有協(xié)事蜂項(xiàng)級(jí)和憲資速產(chǎn)頸負(fù)糠債箱表赴日鞏后彼事芹項(xiàng)鋪；叮其累它奴重距大翠事削項(xiàng)后等辭。（原三考）嘗財(cái)凈務(wù)尋情辭況付說票明咸書財(cái)會(huì)務(wù)刻情階況乒說準(zhǔn)明顆書尿是詠對(duì)論一暫定叛會(huì)毫計(jì)箱期希間嗓內(nèi)膜企掉業(yè)治財(cái)壁務(wù)捎、擦成乏本醉等癥情至況版進(jìn)反行值分喪析牧總跌結(jié)般的創(chuàng)書嫂面弊文遲字皂報(bào)卸告緞，這也落是睜財(cái)尸務(wù)第會(huì)濱計(jì)扁報(bào)嗽告住的醉重拉要左組伶成確部榮分勾。托財(cái)擠務(wù)繞情女況徹說嗓明掩書無的臘內(nèi)鞭容滿一耗般邊包態(tài)括荷：被公異司駱、晨企裂業(yè)棄生少產(chǎn)否經(jīng)痕營(yíng)較、薦利葵潤(rùn)請(qǐng)實(shí)己現(xiàn)詞和覺分灣配第情喊況蜓；鼓資匙金眨增核減閘和包周掉轉(zhuǎn)講情悉況丈；糕稅智金榴繳憑納漲情暗況副；叨各窄種喜財(cái)仗產(chǎn)扶物腔資屆變筒動(dòng)鳥情叉況乞；總其蕩它未需屢要規(guī)說竊明悉的僵事銜項(xiàng)默等二仍、犁會(huì)色計(jì)沉報(bào)病表握的州分政類（辯一普）踢按離報(bào)傍送疤對(duì)勻象缺分覆類按殘照煉會(huì)財(cái)計(jì)加報(bào)請(qǐng)表懷報(bào)劣送悟?qū)π芟蠓嫉倪z不矩同炸，攜可束以司分須為迷外骨部含報(bào)副表辣和牛內(nèi)受部米報(bào)紡表守。晴外暢部核報(bào)燥表見是咽企喂業(yè)格定號(hào)期粘向粒外聽部召報(bào)減表愧使孝用染者道保體送扯的遍會(huì)動(dòng)計(jì)亭報(bào)粗表趙，吉它布通井常潔有秒統(tǒng)霧一鼻的尚格立式斬和陸規(guī)呼定勵(lì)的斑指凡標(biāo)領(lǐng)體猶系舌，稈如維資庫產(chǎn)側(cè)負(fù)染債勤表做、侵利費(fèi)潤(rùn)鍛表饑和壟現(xiàn)桑金愉流謝量晝表蔑以沿及棒相計(jì)關(guān)配的雹附稅表意和廣附脹注津；內(nèi)完部稀報(bào)銀表鈔是才企飲業(yè)蛋根阻據(jù)桶內(nèi)紋部室經(jīng)誓營(yíng)投管受理玻的輛需鼠要爪，這自踢行套設(shè)項(xiàng)計(jì)異、捐編窮輯振，班不粉對(duì)象外鋒公梳布腹的財(cái)會(huì)突計(jì)授報(bào)舌表兩，浴如竟商糞品陷產(chǎn)熊品牌成閑本船表考、摸主見要照產(chǎn)雨品橫單駱位膽成養(yǎng)本講表騙等倚。（品二佛）豪按拉編樓制淡時(shí)側(cè)間擱分工類按喘會(huì)掛計(jì)哥報(bào)察表投編并制慈時(shí)宅間程的類不摸同啞，粥可鬼以熊分秀為湊中疤期佛報(bào)恨表要和跡年紛報(bào)次。蹈一兆般陶來腥說晌資精產(chǎn)挖負(fù)急債伴表暮、鹽利杰潤(rùn)怪表膚按待月犯編敞制巴，箱現(xiàn)守金掠流偶量若表義和陣?yán)綕?rùn)轎分糊配墾表擊按例年汽編機(jī)制泳。（游三遭）泰按荷照踩填疑報(bào)戰(zhàn)單尸位嶼分蛋類按蝦照幕會(huì)怒計(jì)膽報(bào)潛表填身報(bào)翼單提位分存類稍，仔可盡以滲分交為坡基慨層嘩會(huì)右計(jì)截報(bào)勝表產(chǎn)和位匯始總尖會(huì)酷計(jì)吹報(bào)提表至。植基疤層濃會(huì)證計(jì)走報(bào)拖表稀是殘指削獨(dú)畝立擠核吉算織的慶企圖業(yè)羽用轉(zhuǎn)來爆反陰應(yīng)剛其書本稻身置財(cái)顏務(wù)齒狀峽況唇、祥經(jīng)轟營(yíng)臣成間果會(huì)及祥現(xiàn)端金凡流秧量系等喊情糖況練的制會(huì)蓄計(jì)侍報(bào)紀(jì)表拿；敞匯舊總下會(huì)數(shù)計(jì)芳報(bào)晴表蠟是方指倡以旦各艇公疲司趕單蜜獨(dú)猜編夠制團(tuán)的扣個(gè)礦別蹲會(huì)冷計(jì)蕩報(bào)便表殺為慘基鍛礎(chǔ)既，已而越編椒制戲的夏綜難合棗反盈映泡財(cái)哥務(wù)揭狀吉況枝、忠經(jīng)孕營(yíng)氏成蒜果宇及餐其眼現(xiàn)擺金帳流盛量抖情粒況車的技會(huì)輪計(jì)礦報(bào)惡表灣。（崗四?。┳灏次曳绰捎沉诺挠?jīng)賣濟(jì)健內(nèi)份容撓分劍類按圾會(huì)竿計(jì)迅報(bào)冊(cè)表轟反曾映閘經(jīng)嘉濟(jì)稈內(nèi)裹容覺的勒不主同磚，購可也以掛分曾為斤財(cái)交務(wù)舅狀釋況榆報(bào)極表框和態(tài)經(jīng)掘營(yíng)逆成撿果懇報(bào)也表公。如抬資稱產(chǎn)哄負(fù)姿債顯表佳是鑄財(cái)宋務(wù)沸狀纏況母報(bào)派表柜；怎利塔潤(rùn)持表園是器經(jīng)湯營(yíng)爸成客果油的赴報(bào)荒表紋。三公、春會(huì)勸計(jì)南報(bào)齡表電編筍制釋的鴨要落求（涌一硬）天數(shù)粘字從真娃實(shí)會(huì)堆計(jì)早報(bào)續(xù)表肉中竊的廊各椒項(xiàng)顏數(shù)垂據(jù)組必錯(cuò)須辭真跪?qū)嵡Э傻炭宽崳廊绮鞂?shí)鞭反險(xiǎn)映端企縮慧業(yè)番的弟財(cái)筒務(wù)磨狀溉況視和條經(jīng)奸營(yíng)淚成蔬果衣。（臂二裝）熄計(jì)抹算血準(zhǔn)含確會(huì)轉(zhuǎn)計(jì)掙報(bào)隙表響所逃有眉項(xiàng)伍目零計(jì)旦算獨(dú)應(yīng)饑準(zhǔn)弊確伙無賞誤跡。企舍業(yè)寄會(huì)柄計(jì)骨報(bào)況表朝所按提四供彈的晌財(cái)獨(dú)務(wù)棍會(huì)勝計(jì)膨信秘息型必耗須戚與誰報(bào)圓表楚使蹄用勞者毒進(jìn)絲式行懷決禍策第所超需腳要壩的茄信許息兵相劃關(guān)隔，復(fù)并構(gòu)且血便腥于掉報(bào)放表銅使王用洋者啊在禍不承同恢企睡業(yè)坑之忙間弊及牧同娛一泄企叛業(yè)王前稈后繁各不期夠之揀間比進(jìn)股行交橫頓向崗和割縱搭向蜜的芳比洋較欺。（島三唇）否內(nèi)渴容趴完取整會(huì)熊計(jì)劣報(bào)柄表個(gè)應(yīng)壁當(dāng)待反變映譯企庭業(yè)毒經(jīng)加濟(jì)團(tuán)活站動(dòng)商的艷全船貌錄，阻全飄面肝反迅映飯企叮業(yè)待的朝財(cái)四務(wù)巨狀滾況誘和犬經(jīng)岔營(yíng)敬成斑果窮，蘇才皂能弄滿網(wǎng)足宏各禾方褲面恰對(duì)踏會(huì)腹計(jì)虎信翅息燒的侮需摧要汁。（睬四承）屠編潤(rùn)報(bào)蓮及果時(shí)及啟時(shí)鞋性饑是余信轟息俯的我重右要碑特緩征耐，奪會(huì)激計(jì)邁報(bào)憲表彼信獻(xiàn)息丸只瀉有刻及車時(shí)思的巡壽傳其遞藥給鼠信裹息諒使摸用炭者鵲，脅才窩能餅為口使仆用急者押的總決幅策很提桃供圈依律據(jù)沸。第酷二垂節(jié)若會(huì)怨計(jì)杯報(bào)側(cè)表核的講編源制資奔產(chǎn)猜負(fù)筍債蘆表資掛產(chǎn)軍負(fù)橋債宜表吩是居反乖映界企光業(yè)歲在劃特闖定航日當(dāng)期帳的舅資峽產(chǎn)挖、長(zhǎng)負(fù)恩債嗓和霞所棋有做者同權(quán)膝益員的菠會(huì)壓計(jì)蒙報(bào)襲表曾。障它吐是秤根填據(jù)腸“鉆資依產(chǎn)浪=聰負(fù)及債羽+惡所思有公者蹲權(quán)跌益題”來這姨一毅會(huì)茫計(jì)偵恒婦等茶式泊編感制免而判成多的陪。一爬、形資概產(chǎn)本負(fù)甘債擇表欄的決格妄式卵和臟內(nèi)滑容國(guó)錢際河上邪流榨行創(chuàng)的賣資擴(kuò)產(chǎn)蛛負(fù)邪債結(jié)表裙格填式神主謎要問有奔兩罪種秧：蠅一需種歇是唯報(bào)封告佩式婦，當(dāng)即什按壤上榜下涉順傍序社依罰次冶排都列碑資秋產(chǎn)榜、當(dāng)負(fù)星債重及械所寧有投者擁權(quán)穩(wěn)益批項(xiàng)桐目巨；唉另洲一衰種記是為賬木戶意式遵，維即償報(bào)區(qū)表阿左朽右錦對(duì)貼稱著結(jié)晝構(gòu)季。返我并國(guó)責(zé)采緩用篇賬是戶草式駕資閉產(chǎn)鉆負(fù)墳債斗表?xiàng)l。膀資棟產(chǎn)摩負(fù)青責(zé)幼表州的興參織考體格絹式煤如豬表1匆0今—任1所示二卸、轟資落產(chǎn)少負(fù)測(cè)債掌表映編姓制崖方態(tài)法資姥產(chǎn)數(shù)負(fù)武債艱表即的鐵各爽項(xiàng)彼目釀均夜需察要章填假列灑“慮年總初縮慧數(shù)毛”貪和慨“滔期歐末回?cái)?shù)枕”刊兩微欄黨。營(yíng)“宿年譽(yù)初木數(shù)遺”兇欄億內(nèi)伐各某項(xiàng)聽數(shù)琴字體，車應(yīng)稈根亂據(jù)見上職年吃末配資篇產(chǎn)呼負(fù)戶債俘表并的眨“敵期栗末庭數(shù)扶”婆欄默內(nèi)物所注列凡數(shù)口字般填已列侍。光”菜期梨末側(cè)數(shù)剛”序則問可蔥為味月哄末兼、駁季威末設(shè)或冒年算末旱的疼數(shù)利字得，院其字資查料牲來聰源聾有卵以盲下絮幾鄉(xiāng)豐個(gè)嶺方脂面夫：1腿、宇總泰賬湊余凱額2陽、渡明醬細(xì)瓜賬鳳余須額3腐、揪總航額乎和霸明味細(xì)悼賬愧兩沫者外的民余回額楊計(jì)待算4橋、亂備拳查節(jié)登強(qiáng)記階薄咬記嚇錄(份一祝）凡資農(nóng)產(chǎn)雞負(fù)格債挪表剪的終資表料泊來句源（天二樣）資覺產(chǎn)租負(fù)見債炒表懲填茄列士方我法1潑、夠直課接需根礙據(jù)芽總宮分獲類羊賬次戶外余浮額觸填喚列具茄體赴項(xiàng)反目洞有梯：短搖期虎投繁資、其那他銷應(yīng)開收泉款、固冤定舒資忙產(chǎn)械原通價(jià)、累綿計(jì)談?wù)凼古f、無洞形儉資有產(chǎn)、遞凈延夠資南產(chǎn)、短劇期易借培款、其例他紀(jì)應(yīng)美付產(chǎn)款、應(yīng)永付喬工泳資、應(yīng)剛付泰福涉利燒費(fèi)、未算交略稅踐金觀、竟未除付喬利白潤(rùn)、長(zhǎng)認(rèn)期取借良款、實(shí)路收議資愉本、資追本津公貸積、盈窩余框公磚積煎。2落、便直遇接棵根杠據(jù)揮明宏細(xì)唉分冤類乖賬肌戶你余殖額菜填椅列待笑處衰理截流多動(dòng)貢資災(zāi)產(chǎn)座凈籌損苗失、待脂處鉤理聯(lián)固慈定支資芬產(chǎn)貞凈悄損探失項(xiàng)摧目賣應(yīng)驕分替別燒根毅據(jù)嘗“舅待桂處牽理郵財(cái)估產(chǎn)窗損果益迷”攜總聲分削類不賬蚊戶莫所辟屬渡“鋒待漠處傅理沖流晨動(dòng)森資壟產(chǎn)樂損弄益逮”跳和榆“勇待牽處研理適固蘿定搶資朽產(chǎn)峰損佳益蠅”殃明驅(qū)細(xì)邁分扯類益賬打戶身期份末猶余切額口填敘列驚。3繡、合根拍據(jù)型若腐干細(xì)個(gè)瘦總背分虧類省賬傘戶服余嗚額置分磨析退計(jì)坑算曉填含列具付體邀項(xiàng)糟目揉有宜：“巾貨奴幣姿資播金和”應(yīng)觀根池?fù)?jù)摟“朱現(xiàn)摩金貫”眨、孕“洽銀和行語存居款液”百賬激戶句期迅末搜余呀額珠和禍幾括填馳列露；“路存卻貨隱”應(yīng)準(zhǔn)根查據(jù)稻“痰原茂材忙料逝”哥、嶺“喬產(chǎn)比成隨品查”航、壯“曬生杜產(chǎn)隸成喘本壇”環(huán)等肺賬熊戶桐的翁期反末篩余液額賀填克列雁；“來固掉定鏈資丑產(chǎn)載凈長(zhǎng)值股”應(yīng)紀(jì)根碌據(jù)斑“蘿固搞定行資府產(chǎn)外”父賬林戶灣借魂方艦余汽額濃減正去弱“輝累廟計(jì)爸折竄舊跪”撇賬個(gè)戶摸貸勇方站余穴額祝計(jì)誓算描填籮列搬；“描未裙分盾配遠(yuǎn)利源潤(rùn)染”應(yīng)脹根切據(jù)漢“第本遷年燒利季潤(rùn)錦”狗賬扯戶未貸輔方孩余仰額差減豈去另“寫利獨(dú)潤(rùn)形分基配爺”紫賬緒戶典借洞方北余莖額稀計(jì)描算與填幸列勒。4壞、耽根表據(jù)龍若圖干悅明削細(xì)脆分害類散賬丸戶讀余咳額新分激析胖計(jì)桑算斑填頑列具篩體芹項(xiàng)杜目柜有懼：“更應(yīng)醒收恰賬拌款徐”所雙屬孔各悉明扇細(xì)戴分傻類行賬賢戶缸的歇期厲末鍋余置額喜若銹為德貸暑方票余怕額咽，脖應(yīng)雞調(diào)步整婆為悔“段預(yù)控收卻賬慮款腹”帽科號(hào)目駕的錯(cuò)貸秤方準(zhǔn)余吧額按，暗填戰(zhàn)入本“倦預(yù)勻收巷賬姥款鞏”政項(xiàng)趨目奸；“不預(yù)巴付犁賬鋼款澆”所趁屬挨各腫明雁細(xì)馳分忌類昌賬挑戶疊的掛期理末灶余盯額幅若治為貍貸最方秩余縱額士時(shí)越，孕應(yīng)川調(diào)滅整似為等“詠應(yīng)逼付拜賬劈燕款橫”懶科抄目竭的掠貸蛙方交余橡額否，紗填剝?nèi)敕Q“鏈應(yīng)烏付緣瑞賬吐款粗”夢(mèng)項(xiàng)倒目朱；“普待掙攤顛費(fèi)橋用及”應(yīng)職根博據(jù)洞“生待斧攤逗費(fèi)亮用灑”衰和芳“重預(yù)撓提享費(fèi)甘用趟”座總仗分偽類疲賬鴉戶掏所牛屬籠各繩明教細(xì)倒分斯類假賬煉戶白的睜期僅末芳借運(yùn)方鴉余妙額慎合適計(jì)途填出列現(xiàn)；“火應(yīng)恒付策賬別款灰”所屈屬已各增明原細(xì)聾分草類云賬漠戶醋的夢(mèng)期差末息余敗額雙若豬為伍借旅方訂余昏額份，烘應(yīng)惠調(diào)飼整監(jiān)為盆“陵預(yù)杏付逢賬蓬款辟”叛科羊目叼的知借茂方勻余煎額紛，超填稱入牙“病預(yù)蓄付賀賬敵款背”信項(xiàng)否目裂；“民預(yù)段收策賬竿款濾”所沉屬妹各溫明糠細(xì)習(xí)分升類我賬甜戶尼的冠期舍末適余治額奴若荒為笨借召方劇余看額湊，敵應(yīng)凳調(diào)吧整賄“吃應(yīng)罷收懶賬站款充”產(chǎn)科像目旨的他借袖方首余墨額玻，歉填峽入戰(zhàn)“搖應(yīng)辜收眼賬蔬款帝”嘉項(xiàng)僻目曉；“墳預(yù)已提窗費(fèi)侍用隆”應(yīng)妖根與據(jù)教“撐預(yù)揭提亞費(fèi)卷用券”略和龍“史待刑攤氧費(fèi)狼用檔”?？傁路炙杨惣儋~屆戶稈所牽屬傷各鋼明甜細(xì)悉分析類填賬叮戶群的擊期炭末君貸粗方滴余曠額白合非計(jì)客填朋列牌。利撕潤(rùn)封表利引潤(rùn)兩表借是趕反返映抖企早業(yè)除在深一屋定狹會(huì)激計(jì)昏期郊間弦經(jīng)琴營(yíng)恩成罪果博的坦報(bào)下表愚?？椑诐?rùn)滴表咳是恨根猛據(jù)粘“枝收歪入魔—都費(fèi)猛用落=肥利沸潤(rùn)依”沖這程一既公父式如編催制礎(chǔ)的視。一棵、跑利號(hào)潤(rùn)勺表謙的頭格什式貴和政內(nèi)啄容利寸潤(rùn)習(xí)表榮的懂格咬式環(huán)主就要留有領(lǐng)單腰步添式磁和餃多夸步敏式借兩貫種芹，棗我焰國(guó)券企惱業(yè)斥的勢(shì)利羅潤(rùn)癥表唇一肚般金采范用毛多隆步千式纖。見胃表黑1伸0反—愿2二擔(dān)、顫利續(xù)潤(rùn)活表軍的燦填彼制獄方民法1碧、“餅主竹營(yíng)梨業(yè)刪務(wù)本收婚入穿”筆項(xiàng)厭目，屈反鉆映斤企揭業(yè)臨經(jīng)牛營(yíng)渾主饒要主業(yè)罵務(wù)奇所勸取仿得盜的憶收冶入仍總伶額集。錯(cuò)本拒項(xiàng)旦目倦應(yīng)班根宋據(jù)謠“塔主拾營(yíng)品業(yè)窗務(wù)沫收丑入扶”萌科災(zāi)目諸的區(qū)發(fā)糟生東額恭填較列鋒。仿如臘果步該血科粱目薯借歸方岔記狂錄乘有德銷孟售帳退壟回霞等虹，罵應(yīng)息抵肚減用本岡期體的帥主泛營(yíng)緣瑞業(yè)盼務(wù)掙收兔入利，方按江本旱期沒主炕營(yíng)暮業(yè)喇務(wù)撥收樸入賽凈最額知填找列捉本輝項(xiàng)乎目棍。2肥、“笑主捎營(yíng)司業(yè)呈務(wù)虛成催本繡”難項(xiàng)捉目，蹤蝶反丹映窯企萬業(yè)憂銷腳售輔商或品誤和艦提嬌供仰勞顏務(wù)未等躺主斬要盜經(jīng)涂營(yíng)旱業(yè)禿務(wù)執(zhí)發(fā)軋生遣的睬實(shí)捷際提成物本厘。懷本輪項(xiàng)謹(jǐn)目毛應(yīng)推根漸據(jù)網(wǎng)“諷主撞營(yíng)矮業(yè)兔務(wù)聰成督本囑”循科虹目晴發(fā)厘生浙額染分誰析欣填破列更。綱如桑果瞇該矮科危目罩貸拘方姿發(fā)詠生旱額烏登好記償有跡銷蝦售扭退摧回援等育事肆項(xiàng)役，宏應(yīng)念抵偽減財(cái)借單方目發(fā)坊生動(dòng)額焰，敞按墻已逮銷劇產(chǎn)象品千的化實(shí)谷際夫成世本絕填零列辱本狼項(xiàng)疊目躬。3皂、“知主沸營(yíng)謎業(yè)統(tǒng)務(wù)德稅部金獲及傾附料加堵”贈(zèng)項(xiàng)鑄目，爭(zhēng)反愈映管企釀業(yè)營(yíng)銷盞售溜商熟品蛾、腸提加供懸勞槽務(wù)哈等圈主收營(yíng)沫業(yè)帥務(wù)疑應(yīng)捐負(fù)巷擔(dān)咬的扇消謝費(fèi)畜稅滿、豈營(yíng)船業(yè)朵稅付、桃城谷市聯(lián)維命護(hù)啞建殖設(shè)氏稅愁、蓬資拿源廚稅次、變土稅地掩增壩值慎稅廊和嘴教狐育石費(fèi)附附墊加材等廈，菌但花不叼包凍括掌增話值次稅量。暫本掏項(xiàng)謠目鼻應(yīng)捎根勺據(jù)裳“回主瘡營(yíng)扮業(yè)妨務(wù)棉稅猶金們及肆附自加組”顫科寶目慚的蔥發(fā)也生棄額艇分誤析套填辜列珠。4下、“傅其每他效業(yè)尊務(wù)按利正潤(rùn)語”革項(xiàng)巧目，丟反飯映禮企南業(yè)瓶除央主柿營(yíng)糞業(yè)芒務(wù)領(lǐng)以攀外段的瞎其盛他繭業(yè)柳務(wù)避收健入萍扣甲除謎其霸他祖業(yè)餓務(wù)吃成秒本長(zhǎng)及倦應(yīng)搬負(fù)率擔(dān)趴的栽費(fèi)規(guī)用級(jí)、鑰稅柔金棗后乘的煌利知潤(rùn)賄（君如款虧船損廉應(yīng)井以怒“擱—雜”警號(hào)背填辟列志）承。譯本舌項(xiàng)象目顯應(yīng)紗根竹據(jù)從“游其器他脹業(yè)帳務(wù)妹收決入寇”走和腿“幼其侄他銜業(yè)抬務(wù)啞支欄出束”循科望目芝的精發(fā)役生茶額獻(xiàn)分刪析捕計(jì)轉(zhuǎn)算腹填殿列杯。5穩(wěn)、“蝴營(yíng)明業(yè)網(wǎng)費(fèi)交用泰”梢項(xiàng)物目，決反搶映龍企獎(jiǎng)業(yè)甲在屠銷孤售鍬商揉品螞和嚷商橋品偽流灘通斗企秀業(yè)搜在棕購老入示商浙品沸等糾過惹程拾中售所下發(fā)魔生先的謠各伸項(xiàng)術(shù)費(fèi)絲式用首。魔本鏈項(xiàng)簽?zāi)亢畱?yīng)布根隸據(jù)貞“博營(yíng)套業(yè)雹費(fèi)牧用禾”打科客目性的境發(fā)紛生客額侍分盛析架計(jì)博算蘭填識(shí)列布。6難、“稠管乓理頓費(fèi)顛用盜”蘇項(xiàng)循目，版反盟映磚企谷業(yè)吊在扶本起期綠發(fā)稿生息的搭管扮理痛費(fèi)疾用起。雁本噴項(xiàng)你目嘉應(yīng)辨根哄據(jù)啞“詳管竄理堅(jiān)費(fèi)倘用歡”澤科物目鬧的菊發(fā)右生出額蹈分宵析林計(jì)孟算像填巷列綢。7它“財(cái)蒸務(wù)顆費(fèi)逮用乞”古項(xiàng)層目，派反泛映湖企瞇業(yè)脖本膝期陽發(fā)箏生恒的剖財(cái)猴務(wù)建費(fèi)術(shù)用底。抓本鳴項(xiàng)駱目乏應(yīng)像根飾據(jù)銷“漫財(cái)現(xiàn)務(wù)謊費(fèi)堆用皆”轟科刻目獄的第發(fā)斬生抬額脂分葬析嘉計(jì)趴算父填饑列奪。8“坡投坦資待收膝益且項(xiàng)睬目杰”綿項(xiàng)稠目，現(xiàn)反販映剛企綁業(yè)印以斃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