財(cái)務(wù)是個(gè)什么玩意兒

財(cái)務(wù)是個(gè)什么玩意兒

WangSX學(xué)習(xí)筆記

2008-09-27提 綱引子背景及目的第一講財(cái)務(wù)框架--核心第二講財(cái)務(wù)框架--理論和原則第三講會(huì)計(jì)恒等式的來(lái)源和運(yùn)動(dòng)第四講財(cái)務(wù)框架--技術(shù)第五講財(cái)務(wù)框架--呈現(xiàn)第六講主要財(cái)務(wù)評(píng)價(jià)指標(biāo)第七講學(xué)習(xí)商業(yè)銀行會(huì)計(jì)實(shí)務(wù)的方法附錄銀行業(yè)務(wù)的會(huì)計(jì)核算舉例

財(cái)務(wù)知識(shí)的3個(gè)層次第3層：用計(jì)算機(jī)實(shí)現(xiàn)金融會(huì)計(jì)實(shí)務(wù)第2層：金融會(huì)計(jì)實(shí)務(wù)第1層：財(cái)務(wù)基礎(chǔ)一編、灶背紀(jì)景適循用覽于快對(duì)縫財(cái)穴務(wù)任原鴨理曲不埋了眨解隊(duì)，靠不早能冤建氣立漫自泰己飲的幣財(cái)埋務(wù)竹思倦維容框?qū)蛹芸坏趯?duì)花財(cái)杠務(wù)初知橫識(shí)顫理土解義零荒散脹，急不獻(xiàn)成蹄體菊系暴。崗導(dǎo)畢致逢：腳對(duì)蠶已辣知櫻業(yè)痕務(wù)著不念能怠充云分?jǐn)_、蘆正鬧確戲理銷(xiāo)解臂，機(jī)對(duì)股新膏的侍業(yè)緩務(wù)倍不虹能丑正撐確菜推灶導(dǎo)送。二溫、秧目頑的建候立旺財(cái)府務(wù)立框芽架行，幻玉掌皆握悟財(cái)束務(wù)江要午素刷的母運(yùn)炕作唉規(guī)杯律跑。醒塑晌造燦自醒己耳的戴財(cái)烈務(wù)慶會(huì)破計(jì)賤思城維征。三噸、尺期昏望遇僻到膚會(huì)析計(jì)也實(shí)止務(wù)扎能納根爪據(jù)幟自遠(yuǎn)己爺?shù)慕芾砻虢獠秸龢?shù)確削分籍析遷推敞理歷；肺能脫在爽框法架音的禍指述導(dǎo)磚下陶和湯別脅人全展料開(kāi)諒對(duì)排財(cái)裙務(wù)舊的選討女論費(fèi)。肚徹擦底歌理渣解舊借偶、數(shù)貸覆、每了我解普一指?jìng)€(gè)稅完懂整鉤的辰會(huì)掏計(jì)膜年倆度畝里掠企強(qiáng)業(yè)季運(yùn)莊轉(zhuǎn)儲(chǔ)和下會(huì)萌計(jì)艇科勇目透余店額勝的邪轉(zhuǎn)曠化蛋、鄭演智變(年陳末鳴結(jié)潛轉(zhuǎn))。引唇子暫背宵景侍及如目往的三拍、汗財(cái)貢務(wù)每框獎(jiǎng)架兆的沙四強(qiáng)層襲結(jié)城構(gòu)第刪一憂(yōu)層:會(huì)擾計(jì)炎核困心企垃業(yè)淺經(jīng)塔營(yíng)挪發(fā)捆展背的需么求和繳會(huì)哀計(jì)登要下達(dá)挪到承的目圍的第挎二筍層:會(huì)禍計(jì)井理伶論當(dāng)稠目稠的率出黎來(lái)乳后究，泄人堪們來(lái)開(kāi)艷始糞研煙究啄解蝴決廁它船的評(píng)理憶論第牢三金層:會(huì)襲計(jì)箱技吼術(shù)紙（纖原隊(duì)則抱、潛法中律催、玩制乏度謊、云方里法站）在肅理嚼論晴的康指拘導(dǎo)斬和傻要租求攔下喇，動(dòng)人撇們索研陡究攜出洞解傭決暢問(wèn)廉題傲的技飛術(shù)懶，室并出將曉該延技溜術(shù)賣(mài)應(yīng)拆用吃到狗不刷同童行棗業(yè)顆經(jīng)法濟(jì)膛活終動(dòng)梯中局去直，產(chǎn)緩生印不憶同究行帝業(yè)伶的洪專(zhuān)部業(yè)壞會(huì)弄計(jì)匠分奴支第云四孕層流：泰會(huì)連計(jì)抗呈圍現(xiàn)把切該室技扎術(shù)崗應(yīng)春用屠到夜具舅體配的勾企劃業(yè)懇，止把魯日逮常經(jīng)轟濟(jì)活潤(rùn)動(dòng)莖記錄裂在喬案絞，獅出崇具王報(bào)洪表文。膜并初針譽(yù)對(duì)瓜報(bào)社表?yè)?dān)出掠具迎分州析朱意潑見(jiàn)守，蘇指導(dǎo)子企拼業(yè)岔所慮有殲者問(wèn)的悲經(jīng)腰營(yíng)洞決寶策第阻一爭(zhēng)層暮：狐核樸心第局二詢(xún)層叫：良理裹論第泰三宇層瀉：屑技漸術(shù)第寺四雖層畝：配展詢(xún)現(xiàn)第粥二梯講碧財(cái)夢(mèng)務(wù)傘框慌架—架釘構(gòu)豆圖會(huì)鋤計(jì)運(yùn)目椒標(biāo)會(huì)容計(jì)肆前附提隙(寧假叉設(shè)召)會(huì)薄計(jì)淚方使法珠【淡7律方鉤法案】報(bào)綁表凡、梅分撞析敗報(bào)濁告6要素財(cái)盛務(wù)章?tīng)顚W(xué)況廢；通確借認(rèn)貧計(jì)薪量書(shū)；經(jīng)約營(yíng)蠢成帳果檔；吊質(zhì)怠量蔥要丟求頓；1舟2原則公跳司線干疊系起人投陜資訪人借托款景人總沈經(jīng)錢(qián)理公思司往足來(lái)酷客能戶(hù)廠系房資暖金勞岔動(dòng)俱力…步…核聞心-綱-會(huì)煙計(jì)渾目憲標(biāo)一逆、來(lái)為養(yǎng)什獸么痕要敏提盯供罰會(huì)白計(jì)筍信厘息訓(xùn)？二管、述向輛誰(shuí)氧提躬供輕會(huì)柔計(jì)壘信頑息卸？三姓、萄提評(píng)供寒什吸么乒信掉息餓？第第一建講莖財(cái)凱務(wù)輝框掉架-湯-核請(qǐng)心一擁、勿為鉛什賢么念要摧提暖供甘會(huì)更計(jì)候信打息送？1、衡所鑰有豈者冷和淡經(jīng)吧營(yíng)鴨管利理蘇者售分色離2、斥反叢映菜和走監(jiān)饑督3、分雕析賓和雷決望策理握財(cái)4、絕企戴業(yè)潮做第大濫必豬須限的保方檔法膀論硬、歌管六理塊工脊具槍?zhuān)航?jīng)均濟(jì)裕越碧發(fā)能展叢，抖會(huì)稼計(jì)晌越褲重帝要第掃一犯講執(zhí)財(cái)揚(yáng)務(wù)展框佛架-看-核心心二郊、饑向握誰(shuí)犬提斬供儀會(huì)孕計(jì)負(fù)信連息忍？經(jīng)候營(yíng)艙者牌：纏總受經(jīng)故理編及靜相做關(guān)窄經(jīng)塑營(yíng)刑管砍理傭人鄉(xiāng)豐員所殘有診者皂：搖投攝資估人債輛權(quán)托人待：親比倉(cāng)如兆向誰(shuí)銀算行御貸龍款栽，很銀上行怠要潑審金計(jì)洗你姻的靜財(cái)篇?jiǎng)?wù)伴報(bào)馳表監(jiān)傲督陪機(jī)桌構(gòu)拋：洋稅呼務(wù)修部線門(mén)政及困行嗚業(yè)爹監(jiān)佛管諒機(jī)廢構(gòu)國(guó)悼家切和爆監(jiān)充管絹機(jī)光構(gòu)優(yōu)是此規(guī)稻則創(chuàng)的追制直定傭者其效他汪：勞社料會(huì)怪經(jīng)呼濟(jì)鉛學(xué)窮者期，被國(guó)宴家制宏熟觀這調(diào)毛控龍者第壁一竿講優(yōu)財(cái)西務(wù)醉框棉架-離-核糠心三占、單提鍵供救什日么申信耕息暫？1、掌詳殃細(xì)痕記猾錄趨每育一圈個(gè)察經(jīng)蜘濟(jì)旺活吊動(dòng)—過(guò)沸程稱(chēng)原落始陪憑重證(例忘如:出穗租腸車(chē)侮票哪、示吃慶飯拖發(fā)微票呀。脈某誦年像某透月確某顆日蛋發(fā)楊生綢了藥什教么使事缺情頓，迅涉鞏及挨多帆少并錢(qián))；2、贏統(tǒng)波計(jì)賞所評(píng)有躬經(jīng)湯濟(jì)奪活附動(dòng)句記椅錄盈出損具炮財(cái)虎務(wù)報(bào)遍表；3、車(chē)同舟行遲業(yè)冬橫吳向午比貞較黎，庸大名環(huán)俊境晨；行純業(yè)箱前下景南分不析報(bào)棗告；4、信本別公趁司齡不送同嶼會(huì)戶(hù)計(jì)佩期籠間步縱買(mǎi)向鉗比悔較籮；自沙身割發(fā)問(wèn)展?jié)O狀兵況陰和旁趨塞勢(shì)史分筐析報(bào)河告；5、盒公毅司米自際身稈的傳財(cái)降務(wù)惰狀素況荷分篩析報(bào)征告：描依來(lái)?yè)?jù)繡分父析憑理確論砌和罷財(cái)府務(wù)賞評(píng)條價(jià)盛指杏標(biāo)恢對(duì)柔經(jīng)襲營(yíng)鋸活叫動(dòng)雅、泊利途潤(rùn)翠點(diǎn)糟、會(huì)優(yōu)窩勢(shì)翅、籮危勿機(jī)炒；管開(kāi)尾源巷節(jié)餡流第樸一絨講鋪財(cái)屆務(wù)央框僅架-武-核需心4個(gè)徐會(huì)興計(jì)惱前啟提主秋體彩、普實(shí)資體絲式：皇是啟會(huì)更計(jì)蔽人扯員閥研確究扎的亡對(duì)偵象(企猴業(yè))持總續(xù)緩經(jīng)鏈營(yíng)(否愁則薄無(wú)粒意老義)會(huì)社計(jì)共期禁間貨性幣筒計(jì)子量第糖二計(jì)講餐財(cái)仙務(wù)柱框竭架-場(chǎng)-理直論紛和表原劫則會(huì)演計(jì)6要齡素反艇映怠財(cái)泳務(wù)妨狀線況馳的內(nèi)要共素澤：【靜爸態(tài)珠要既素】資頑產(chǎn)=負(fù)渡債+所掠有霸者鋪權(quán)盯益反抄映買(mǎi)經(jīng)逮營(yíng)蚊成越果廢的肝要暑素秋：【動(dòng)餐態(tài)緞要枝素】利柄潤(rùn)=收輩入-費(fèi)疼用會(huì)勒計(jì)級(jí)對(duì)宣象催，冬是蝦會(huì)票計(jì)克研孝究詞的養(yǎng)客濫體第烏二泛講遇財(cái)帳務(wù)毛框斜架-困-理絕論杯和翠原治則會(huì)宜計(jì)嬌的1折2原謀則A、伐對(duì)養(yǎng)會(huì)舅計(jì)吩的撥信順息吃質(zhì)敬量鄭要丹求臺(tái)原檢則1客膠觀禍真客實(shí)2相著關(guān)杰性(有滲用室性治，府為猜決孟策飼提與供趙證蠟據(jù))3可魚(yú)比醬性(橫功比肯、朽縱梳比關(guān)，矩口管徑隆一栽致)4一在貫速性愛(ài)原敘則(不簡(jiǎn)亂治變遠(yuǎn)財(cái)格務(wù)禍規(guī)窩則-一憐會(huì)旁進(jìn)擁價(jià)戴核戀算餃，泰一飲會(huì)廳售科價(jià)而核完算)5及篇時(shí)梯性國(guó)原寫(xiě)則6明離晰雁性擇原曠則B、凝會(huì)技計(jì)災(zāi)確感認(rèn)具和稻計(jì)宋量榮原席則1重檢要民性(關(guān)客注沾點(diǎn))貢2權(quán)款責(zé)雹發(fā)喜生功制紹原航則(應(yīng)禮收雄應(yīng)辜付虎制)3配妄比荷原圣則4謹(jǐn)上慎掩性妨原佳則5歷敵史挺成閱本跨原椒則6收通益裳性厚支隊(duì)出課和訪資影本測(cè)性戰(zhàn)支斜出第塘二倡講忘財(cái)好務(wù)斗框延架—理透論園和更原焰則把義企爸業(yè)鍵作至為筐獨(dú)賤立途個(gè)彼體?。骸緳?quán)番利吳義束務(wù)遭守莊恒】權(quán)購(gòu)利=義偽務(wù)資捕產(chǎn)=權(quán)靜益=債帆權(quán)飲人塵權(quán)唇益+所瓶有突者友權(quán)向益=負(fù)暗債(求利償肆權(quán))顯+所枕有猶者拘權(quán)鉛益(所秧有辣權(quán))資頸產(chǎn)+費(fèi)鞋用=負(fù)房誠(chéng)債+所匪有慨者藏權(quán)數(shù)益+收睬入資潮產(chǎn)=負(fù)治債+所扇有認(rèn)者騙權(quán)小益+湊(收評(píng)入-費(fèi)雨用)=負(fù)裳債+所稼有刊者蘆權(quán)去益+利才潤(rùn)年撇末孤結(jié)說(shuō)轉(zhuǎn)外后鏟：葵資乎產(chǎn)=負(fù)獲債+所黃有圖者肥權(quán)裳益第籌二搞講北會(huì)大計(jì)徹恒亭等名式招的扣來(lái)觀源東和侄運(yùn)首動(dòng)會(huì)劃計(jì)命恒營(yíng)等彈式航的高來(lái)畏源竭和納運(yùn)踐動(dòng)1企津業(yè)藍(lán)成襲立婆：夕投才資宴人吳、屯貸扔款防人資辣產(chǎn)=所蘿有瞧者木權(quán)糞益+負(fù)逮債2企湊業(yè)陡經(jīng)雙營(yíng)要運(yùn)沉轉(zhuǎn):資晉產(chǎn)+費(fèi)攤用=所堂有蘋(píng)者烘權(quán)問(wèn)益+負(fù)蘋(píng)債+收劫入3會(huì)世計(jì)隔期富間方結(jié)逃轉(zhuǎn):清0收慕入穴、洽費(fèi)設(shè)用梨帳江戶(hù)綁，逮歸圍入邀到顯本突年躁利咽潤(rùn)腸帳晉戶(hù)資蝦產(chǎn)=所灰有墻者角權(quán)判益+負(fù)柴債+利祝潤(rùn)(收錘入-費(fèi)摩用)4年較末雄對(duì)壓利津潤(rùn)孝進(jìn)壇行遇分形配鑼?zhuān)磺?本近年嗽利扶潤(rùn)銳帳刑戶(hù)資孔產(chǎn)=所際有悼者括權(quán)偉益+負(fù)甜債5開(kāi)詢(xún)始慮下映一猶個(gè)始會(huì)炮計(jì)汁年皺度會(huì)耍計(jì)痛恒春等猾式禁的棟來(lái)對(duì)源逆和全運(yùn)障動(dòng)—會(huì)唯計(jì)哭科屢目會(huì)綢計(jì)筐科叛目效是堵國(guó)制家嚷按血行是業(yè)凈、傭根階據(jù)確會(huì)液計(jì)嶄原歐理鞋和耗會(huì)極計(jì)晝準(zhǔn)冬則皮設(shè)茅定進(jìn)的釣。每確個(gè)閉行放業(yè)丟的誼每敗個(gè)炒經(jīng)修濟(jì)須活諸動(dòng)則涉群及像到熱那裂些鄭科捧目道發(fā)凝生癢額竟的傅變浪化倉(cāng)都軋是辟規(guī)鬼定反好堅(jiān)的正?？棇?duì)號(hào)于托實(shí)惠在如沒(méi)住有驚規(guī)役定犧的燥，厲也厭要趕按樓準(zhǔn)炎則互的萬(wàn)指踢導(dǎo)廳思雙想覺(jué)歸傍入侵相桃應(yīng)恒的薪、叛相腎近甲的綿科獻(xiàn)目咐中但，城不求能術(shù)胡棚亂頭記往帳會(huì)剛計(jì)瞧科毯目偵是輝一抓個(gè)丸樹(shù)褲形瓣結(jié)欠構(gòu)駕。常每自個(gè)痰節(jié)把點(diǎn)酒的劈燕值陰等鉗于都其放兒連子墓層具所牌有環(huán)節(jié)餅點(diǎn)錢(qián)值屈的漿和濟(jì)。燒所殖以柔，電總脅賬鳳的恥匯漏總滔方歲式輕是喂由橡明濃細(xì)傍往唉上食級(jí)暫節(jié)宜點(diǎn)閱匯鞏總新。線匯評(píng)總墻到樸第柏一架級(jí)罵驗(yàn)虛證淺平居衡:資拔產(chǎn)=負(fù)職債+所罩有本者掉權(quán)抱益科狼目除屬厚性收：撓期橫初洗余憶額謹(jǐn)、訊貸才方類(lèi)發(fā)但生蠅額協(xié)、其借率方憶發(fā)龜生蟻額肢、蒜期品末罩余中額會(huì)謹(jǐn)計(jì)罵恒盟等市式緩的貼來(lái)礦源隊(duì)和檔運(yùn)游動(dòng)—樹(shù)弄形忠會(huì)賄計(jì)布科丙目資攜產(chǎn)所狼有傲者云權(quán)繞益現(xiàn)金負(fù)互債=+共同類(lèi)支出其他應(yīng)付工資暫收款收入其他資本公積股本其他手續(xù)費(fèi)支出營(yíng)業(yè)外支出管理費(fèi)支出所得稅采購(gòu)支出資產(chǎn)盈虧違約金捐贈(zèng)罰款暫收押金代保管款盈余公積法定盈余公積任意盈余公積法定公益金會(huì)媽計(jì)濫恒物等霉式采的喘來(lái)遮源典和習(xí)運(yùn)床動(dòng)—樹(shù)令形咸會(huì)達(dá)計(jì)畢科視目資膜產(chǎn)所州有失者武權(quán)犧益現(xiàn)金負(fù)隙債=+共同類(lèi)支出其他應(yīng)付工資暫收款收入其他資本公積股本其他手續(xù)費(fèi)支出營(yíng)業(yè)外支出管理費(fèi)支出所得稅采購(gòu)支出資產(chǎn)盈虧違約金捐贈(zèng)罰款暫收押金代保管款盈余公積法定盈余公積任意盈余公積法定公益金銀散行落會(huì)伐計(jì)貪科碑目會(huì)依計(jì)倉(cāng)恒虎等爛式哲的嘉來(lái)說(shuō)源勞和炒運(yùn)宣動(dòng)一巨般屬：附收洋入嚇≠倉(cāng)費(fèi)鏡用收買(mǎi)入>費(fèi)苦用板：交所星有按者掛權(quán)襲益>陶0，糕投醬資魄者欄盈問(wèn)利喝了收林入<費(fèi)棍用貧：項(xiàng)所鍬有枯者相權(quán)鏈益<榨0，注投雜資另者污虧顛損怪了損。覆虧欲損腸可匹以市用伸后筋來(lái)增年安度偵的拳稅醬前嗚盈守利枝來(lái)欄彌寨補(bǔ)應(yīng)鬼收:在邪資賺產(chǎn)迎類(lèi)超科青目跟，襖表膀示久權(quán)飲利強(qiáng)，儲(chǔ)屬砍于扔資噴產(chǎn)售性撫質(zhì)弱；應(yīng)僅付:在何負(fù)嶄債濫類(lèi)崗科埋目量，忽表患示蔑義攝務(wù)烤，材屬汪于河負(fù)薪債若性測(cè)質(zhì)舍；已刃收:收縣入牢，燙在黎損綱益幅類(lèi)忍科葉目笛，倘表萄示蘿責(zé)鴨任按，觸屬吩于諷負(fù)種債姿性犧質(zhì)決；已晝付:支鏟出賢，農(nóng)在找損拍益飲類(lèi)畫(huà)科功目趕，灘表紫示情權(quán)侄利僻，紙屬吃于劣資纖產(chǎn)耍性閱質(zhì)擊；往宏來(lái)幣：落根梳據(jù)沈往僵來(lái)盜金松額將的草性柜質(zhì)騾來(lái)凡決污定杰：物我往方緣瑞付托錢(qián)(義瞎務(wù))，徐記肺貸晨方蟲(chóng)；盡我嫩方澆收學(xué)錢(qián)(權(quán)分利)，壩記顫借虎方鋪；期冠末顛余播額驕在報(bào)借糟方軌，把表館示慈資事產(chǎn)荷；脫在與貸掛方塔，衰表坡示吹負(fù)鑰債營(yíng)；如熱何決看蜓待平這鉛幾領(lǐng)類(lèi)泊在慮哪圈類(lèi)日帳概戶(hù)秤中欣？會(huì)怎計(jì)測(cè)恒博等幼式巾的陸來(lái)辛源貼和濕運(yùn)引動(dòng)借磨貸淚意宇義聾你屢明測(cè)白州了軌嗎怠？1借粱貸礙只舟是叮記默賬成符亭號(hào)悟？2是害借推還修是曉貸按要罰考那慮蠟的京因遇素來(lái)是伐：滿(mǎn)該癥帳范戶(hù)喝是扯什援么傭性立質(zhì)徐？旋該抓發(fā)手生等金圣額賞是抹增捆加參還產(chǎn)是跨減年少球？[權(quán)懂利府增劫加咐或晶義感務(wù)用減攀少修記混借側(cè)方負(fù)，兼權(quán)師利斤減設(shè)少搜和鼓義昆務(wù)命增時(shí)加野記澤貸談方]帳隊(duì)?wèi)舯蔚耐硇圆刭|(zhì)旅：渾權(quán)燭利酒、另義政務(wù)攪；雷資勉產(chǎn)債、竄負(fù)剛債番；瘋資痕產(chǎn)指負(fù)缺債蛾共盈同送類(lèi)禽；如產(chǎn)果鳴企羊業(yè)伙不權(quán)運(yùn)室營(yíng)刷，郵沒(méi)澆有挽任守何混收敬入勻和腿費(fèi)頓用稼產(chǎn)殖生虛，止則酷是群靜慰態(tài)棕的再；資島產(chǎn)=負(fù)橋債+所決有快者倉(cāng)權(quán)狀益莖；運(yùn)某轉(zhuǎn)侄之喜后餡：肯資許產(chǎn)+費(fèi)雨用=負(fù)維債+所逼有弊者蟻權(quán)括益+收共入結(jié)北轉(zhuǎn)傲到臺(tái)利叫潤(rùn)能：旋資究產(chǎn)=負(fù)恭債+所輛有猜者擦權(quán)嶄益+利華潤(rùn)(收玻入-費(fèi)疫用)把翻利佩潤(rùn)磁分眨配庸完冊(cè)：資集產(chǎn)=負(fù)導(dǎo)債+所怖有升者睜權(quán)檔益如拔何暫結(jié)昂轉(zhuǎn)蠅？每澡個(gè)旅會(huì)紛計(jì)脅期青間淹結(jié)朗轉(zhuǎn)甩收綠入匆：借就：殺收瞇入貸波：污本斤年側(cè)利咽潤(rùn)每端個(gè)魄會(huì)突計(jì)捐期宮間歌結(jié)福轉(zhuǎn)由費(fèi)紡用那：借精：本碗年租利侵潤(rùn)貸咬：?jiǎn)T費(fèi)徒用圈或眠支械出3交必稅借賢：耗本鈴年同利損潤(rùn)貸仙：踏所鏈得導(dǎo)稅4結(jié)繩轉(zhuǎn)袋本鐘年跳利旺潤(rùn)借虛：刑本獨(dú)年虎利陸潤(rùn)貸什：姿利漠潤(rùn)臂分麗配—未局分康配斥利糧潤(rùn)5利撿潤(rùn)嗚分椅配謹(jǐn)：福將妻未鈔分雹配敬利姑潤(rùn)莫按旬規(guī)欺定刪提撤取甩公驢積妙金艱和丈分洲配飲給婚投坑資騰者結(jié)校轉(zhuǎn)掃：薪將貪動(dòng)多態(tài)訴科詢(xún)目費(fèi)清畝零蘭、左結(jié)垮轉(zhuǎn)榴的昨靜堆態(tài)烈科蔬目用。楊將閃損渠益筐類(lèi)崇科伙目鏈結(jié)侵轉(zhuǎn)芳到本屑年本利暗潤(rùn)科喬目滲，四清土零鬧損因益桂類(lèi)陸科嗓目艷，責(zé)開(kāi)喇始鉆下萄一精個(gè)案輪百回企圾業(yè)軍作尼為貌獨(dú)義立咐個(gè)角體肝：嚼站外在栽企晝業(yè)偷的屈角蛋度隙來(lái)叛看權(quán)蘭利乘義文務(wù)壯守杠恒企浙業(yè)態(tài)是梳一陶個(gè)濃空拐殼第：犬權(quán)陶利=義肌務(wù)用逐權(quán)膚利格和爬義叉務(wù)喊的德觀閑點(diǎn)諸來(lái)嗽統(tǒng)曬一覽看盼待柔借閥貸星：凡緞是貴權(quán)槳利訪增屈加送：專(zhuān)記捏借翼方義映務(wù)艘增浩加催：堵記禮貸旋方會(huì)扭計(jì)品恒握等兇式霞的則來(lái)脾源胃和巨運(yùn)剩動(dòng)會(huì)拴計(jì)蜜恒查等戚式酸的袍來(lái)旋源攜和膠運(yùn)累動(dòng)—舉涉例日說(shuō)怖明A公浙司戒從聯(lián)外涼購(gòu)占進(jìn)憲礦巴泉脂水此一靜瓶唇（1元博）A公任司井賣(mài)威掉縫礦看泉暈水釋一洞瓶癥（1握.防5元溉）A公退司謹(jǐn)員蜻工蛛小訓(xùn)王宜在嶼辦常公羞場(chǎng)掏所崇撿景到1先0歷0元A公詢(xún)司孩接借受B捐悄贈(zèng)1背0私0瘡0的0元四狠步句：櫻找貞科谷目魄，濕確濟(jì)定揉增搭減與，物確日定精科下目貨性剛質(zhì)阻，逝確迫定宵借把貸第醉四舒講懷財(cái)架務(wù)菌框搞架—技儲(chǔ)術(shù)財(cái)選務(wù)陸核捉算支的【凍7種】方激法設(shè)置會(huì)計(jì)科目填制和審核憑證復(fù)式記賬【來(lái)龍去脈】登記賬簿財(cái)產(chǎn)清查成本計(jì)算編懼制暮會(huì)倚計(jì)尚報(bào)磚表第拔五絕講在呈?，F(xiàn)—資擾產(chǎn)魚(yú)負(fù)挺債繞表資疫產(chǎn)候負(fù)佳債去表:是棍反五映全闊部資伸產(chǎn)村、遼負(fù)婦債法、角所撈有泉者飾權(quán)擋益跪情央況脆的滲報(bào)槐表扔。拉是封月殊報(bào)雙表削。棒反擱映板企稀業(yè)倦的蝕資今產(chǎn)步、殺負(fù)昏債歉的猴分存布毫情角況律；題多夜期蝕對(duì)查比每得壟到泄資優(yōu)產(chǎn)旨負(fù)盈債攜的膝變宿動(dòng)譜趨刃勢(shì)頭；撥本有企界業(yè)柱和斯同股行森業(yè)隨的差分伴布芽區(qū)為別滴。作懸用識(shí)：燒反郊映程財(cái)惹務(wù)兄狀孝況1經(jīng)病濟(jì)夫資銀源間及旋其咱分尚布汽情評(píng)況磨，性資突產(chǎn)訂分眼布籃是覺(jué)否諒合問(wèn)理寸；2資梅金叛的脖來(lái)裂源南渠條道-負(fù)織債稻的車(chē)構(gòu)肥成完情婦況捎，宋財(cái)占務(wù)騙風(fēng)另險(xiǎn)搬；3財(cái)懶務(wù)轟實(shí)心力帳、炎短獲期匆償凈債構(gòu)能歸力蟻、貿(mào)支猾付標(biāo)能背力努；4多景期宇對(duì)坐比達(dá)，詠資蕉金嬸結(jié)使構(gòu)賄的牌變疼化息情刻況槽。每冶發(fā)濾生舞一放筆振經(jīng)能濟(jì)禮活謝動(dòng)拼，神就膏按寸照跌科誦目崇設(shè)壩置棗、果按利照浸會(huì)間計(jì)塑規(guī)更則菜，樸審美核娘憑趙證轟并編記嘗賬層。肯辛悔辛輔苦冰苦飲記弊了下一碰大降堆此了雅，晉有幸什腦么勿用念呢讀？甲這終個(gè)逝帳育，制就幅是貪明祥細(xì)豆帳猶。兇跟工蹤讀記儉錄較了北企高業(yè)消所塵有強(qiáng)的濃經(jīng)漫濟(jì)該活虎動(dòng)朋，村是早企禮業(yè)消經(jīng)物濟(jì)倆活胃動(dòng)窮的期腳妥印該，意是滿(mǎn)所繳有擺一押切胖分仆析濤的踩基碑礎(chǔ)嬸數(shù)資據(jù)陰。第胳五努講帳呈儲(chǔ)現(xiàn)—損鳳益戶(hù)表?yè)p畝益借表:也己稱(chēng)伴利圾潤(rùn)劈燕表異，挨是庭總頑括茅反爆映竭企仙業(yè)旅在竹一遞定搖時(shí)雖期(年內(nèi)度副、鐮季疏度潛、蒙或瘦月亮份)內(nèi)壟的劑利仔潤(rùn)(或貪虧堅(jiān)損)的茫實(shí)吸際轟形貿(mào)成亭情惱況姑的巾會(huì)以計(jì)使報(bào)遣表界，潮是奴月俊報(bào)蘋(píng)表紫。作企用仆：1反菌映墨企流業(yè)洗在哨一鋼定術(shù)時(shí)咳期扁內(nèi)篩的偷全激部收臉入；2反廈映匆企須業(yè)倚在谷一巾定滑時(shí)純期鏈內(nèi)宮的赴全竄部支組出冊(cè)和欠費(fèi)腰用；3其犬他膊業(yè)溪?jiǎng)?wù)所利漸潤(rùn)幸；4收消入婦和織支翅出敗相逝抵礙后柜，歉得屬到行的梅凈性利男潤(rùn)(凈車(chē)虧迫損)是過(guò)多權(quán)少愿。5分匹析蜜利接潤(rùn)安、批虧睬損輛的型形逼成袖情積況轉(zhuǎn)；夸利望潤(rùn)抬增徹減旨變失動(dòng)欠原間因狗；陣評(píng)諒價(jià)導(dǎo)經(jīng)柱濟(jì)插效葬益易、念獲弦利脂能套力郊、共預(yù)仁測(cè)池未趙來(lái)館盈僑利槳趨稿勢(shì)匹。反麥映截經(jīng)撞營(yíng)士成豪果第灘五窗講堆呈畜現(xiàn)—利城潤(rùn)葡分暗配睜表利且潤(rùn)閥分肝配燦表:是瓣損態(tài)益她表柄的攻附鄉(xiāng)豐屬米表甲，旋反清映疼企桐業(yè)差所煉實(shí)攔現(xiàn)獨(dú)利廣潤(rùn)顛的稻分破配草情殘況暴報(bào)咸和圾年跳末跡未如分顆配巨利堤潤(rùn)停結(jié)棍余靈情侄況夜的節(jié)會(huì)臭計(jì)純報(bào)吧表立，碧是挽年齊報(bào)錢(qián)表捷。作碑用紀(jì)：1企珠業(yè)淘可毫供親分喪配員利綢潤(rùn)深的青來(lái)蠟源發(fā)；2企天業(yè)轉(zhuǎn)利酬潤(rùn)趙分托配匆去奶向讓?zhuān)示呖象w摟情爬況:每綢個(gè)能公略積船金珍提輸取炒了寧多錄少昏；3期猛末蜜未擇分魔配濱利萄潤(rùn)煙的經(jīng)情撐況京；反阻映拉利炎潤(rùn)迷去嗎向第境五姨講內(nèi)呈雀現(xiàn)—現(xiàn)辟金遺流益量辟表現(xiàn)烤金肚流健量饅表:現(xiàn)謹(jǐn)金送流山量歉表鞋是普綜株合系反們映復(fù)企蔬業(yè)惠在饅一赤定腿會(huì)拒計(jì)豈期苗間淡內(nèi)表現(xiàn)雄金餐的腿來(lái)慶源搶和散運(yùn)疫動(dòng)旦及學(xué)其紗增凳減僑情膊況冶的信會(huì)學(xué)計(jì)句報(bào)唯表拖。雄現(xiàn)非金竄流竟量低表蔥通秩過(guò)的講劃?rùn)?quán)模責(zé)獨(dú)發(fā)攪生聲制左基酸礎(chǔ)虛下饅的逢凈善利您潤(rùn)名轉(zhuǎn)紐奉換食為蓄收辜付屋實(shí)恐現(xiàn)搬制浙基笨礎(chǔ)雖下糾的垮現(xiàn)么金瞎收熟入撤，勵(lì)從逢而郊反喚映單現(xiàn)斧金仰的灘增活減偏變阻動(dòng)夕及蓮流撈動(dòng)葵情返況燥，因并螞以遍此糕說(shuō)瞎明崖企約業(yè)彈資鴿產(chǎn)刷、持負(fù)夜債槍和批所圣有震者寄權(quán)梅益虧變貫動(dòng)絲式對(duì)揪現(xiàn)膀金歐的踏影聽(tīng)響蠻，作借用教：延從拴現(xiàn)爆金勁的謙流夫入羽流秘出賓角秤度役來(lái)?yè)嵴f(shuō)沈明連企印業(yè)蔽的波財(cái)表務(wù)絡(luò)狀纖況閉，敵反印映雨企益業(yè)旺在柳一眨定算時(shí)栽期絞內(nèi)煉的標(biāo)償喚債罵能什力漁和絮獲培利穿能丈力紀(jì)。金斥融軍企那業(yè)磨是飲一度個(gè)柱特超殊薪的男企乳業(yè)慘，墳其糞現(xiàn)侵金顯流杠量赤表逆和鉤其龍他元工義業(yè)戒企笑業(yè)濁不績(jī)同栗。逗在《企寇業(yè)西會(huì)毛計(jì)許準(zhǔn)宏則》曉1泡7條難有羊規(guī)晨定湊。撥包吸括3部許分他：沙經(jīng)惡營(yíng)必活部動(dòng)棉產(chǎn)既生訓(xùn)的淹現(xiàn)腐金哥流餃量永、販投竹資步活抄動(dòng)渠產(chǎn)婦生朱的駕現(xiàn)勢(shì)金唱流烤量退、味籌胖資堡活夢(mèng)動(dòng)尾產(chǎn)貍生趁的減現(xiàn)覆金秧流挪量第潑五罩講幅呈程現(xiàn)—管泰理紙報(bào)狗表管靜理者報(bào)洪表:管鹽理而報(bào)望表疾既借不贊是唱年繪報(bào)罵表狠，堵也框不跨是蛛月扔報(bào)伙表亞。換是頁(yè)管調(diào)理帥者急隨吃心久所斜欲承，賤在碑任效意狼一償個(gè)趨時(shí)摔刻孩，映對(duì)陵企撇業(yè)做的漸一膏個(gè)犧自慰定仰義辨的擺關(guān)伸注夕點(diǎn)討的趁分疤析素報(bào)山表常。該懲報(bào)撿表薦的蔥數(shù)加據(jù)添來(lái)遺源植：申在粥總炮賬信上撇取晚數(shù)節(jié)、罷在冷已彈生宏成尺報(bào)什表膨上拒取暖數(shù)脫。作窗用購(gòu)：1更希加鏈細(xì)獅化霧地臺(tái)分稀析竊管鹿理巴者浙研昆究離的筒一翻個(gè)部專(zhuān)仍題扎；自繩定狹義擱報(bào)稻表靈：親管滾理是者矛自濤己仰定焦義墳的豎分廈析錢(qián)研伶究敘專(zhuān)塌題妖，妨也勤稱(chēng)浙管布理極報(bào)嘉表第酒五蹄講燦呈替現(xiàn)—分劫析飾報(bào)攻告分扇析么報(bào)釣告:行鍵業(yè)革研百究敘者警、秀相才關(guān)農(nóng)學(xué)味者而根票據(jù)朋企壯業(yè)杰公蒼布走的塑報(bào)鑼表計(jì)，臟用晃通殃用遮的壟分藏析冊(cè)方普法頌，膠分助析罪該爆企昌業(yè)厲隱材藏粱至貢深程的艙財(cái)沸務(wù)凡問(wèn)色題戲。奇便前于肆決執(zhí)策氏和量改演善裂企霧業(yè)剃的郊財(cái)徑務(wù)誕狀餅況惠。疫例慈如陜：僑郎繪咸皮平財(cái)經(jīng)堂?；シ謱幬龆Y，抱基魔于生企何業(yè)閱公倍開(kāi)妹的返經(jīng)礎(chǔ)營(yíng)焦數(shù)匠據(jù)蹄，植寫(xiě)道出萌一荒篇丸分輕析囑文萄章稅就兔能駕擊證垮領(lǐng)一藏個(gè)高企稱(chēng)業(yè)仗，斥或釋者御，習(xí)指賽導(dǎo)啞一寨個(gè)睜企租業(yè)愁。作擱用耗：1基燃于擠企殲業(yè)競(jìng)經(jīng)雖濟(jì)雀活襯動(dòng)齊得婆來(lái)寺的剩統(tǒng)僻計(jì)挑數(shù)秋據(jù)首，柳分腸析蠅出擁隱坊藏瘦至誤深罪的奏問(wèn)哈題翁；嶺為蒸改巧善烤企席業(yè)薯提研供畢翔榜實(shí)愛(ài)的繁數(shù)在據(jù)另依銳據(jù)媽。分硬析張報(bào)咳告示：污有慰了求數(shù)豎據(jù)瓶作擔(dān)為哀依尖據(jù)參，隊(duì)就姻可組以粉寫(xiě)五分飛析墓文坊章第誘六胃講帥財(cái)王務(wù)夾評(píng)毅價(jià)膨指密標(biāo)一粘、嫂收釘益亦比床率1銷(xiāo)勇售毅利治潤(rùn)盆率=產(chǎn)兼品尚銷(xiāo)弟售紹利惰潤(rùn)/產(chǎn)屑品糟銷(xiāo)墓售紅收面入啦凈講額劍*1府0案0慣%越秋高由表懂示而企夏業(yè)猶的咽經(jīng)脈濟(jì)勿效層益嚷越馳好境：2總慕資傳產(chǎn)睜報(bào)魂酬季率=利糕潤(rùn)蒙總鐮額/總炎資媽產(chǎn)臉平效均順占炒用扮額雁*1脾0掀0啟%表同明裳企躍業(yè)莫的瓶獲級(jí)利田能王力罷；3資劫本村收死益急率=利劃潤(rùn)縮慧總則額/所陳有呆者鍬權(quán)還益冊(cè)總鄉(xiāng)豐額煎*1御0暫0街%企垃業(yè)肉主郊權(quán)奸資鴨本(投烤資咳者招投皇入垂的根本蕩金)的歪獲瞇利撤能搖力搜；4資性本渾保不值紗增披值惕率=所凝有雅者豈權(quán)酷益香期獅末罵總縣額/期帳初喜總掛額考*1堆0胃0贏%>業(yè)1表磨示冠所錄有但者唱權(quán)鑄益魂增絹加菠了;酸<畏1表洞示遲所決有想者憤權(quán)降益堪損州失倉(cāng)了財(cái)冒務(wù)趟評(píng)泉價(jià)植指瞎標(biāo):金熄融染企加業(yè)何的征評(píng)鍬價(jià)雜指緩標(biāo)尸和周普翼通嗓行泰業(yè)蜻差啦異暮大枕。剖這毯里裳放堅(jiān)的設(shè)是水一批般忘工橫業(yè)漂企止業(yè)莊的香指傾標(biāo)溝。輩道蝴理垮和漆規(guī)渴律園都沾一互樣他。第辣六妥講凝財(cái)從務(wù)橡評(píng)灶價(jià)醬指惹標(biāo)二粒、晌資幫本位結(jié)腎構(gòu)毯比誕率紫指茂標(biāo)資斯產(chǎn)席負(fù)婦債斃率=負(fù)職債津總暗額/資悅產(chǎn)途總舌額攻*1弦0盡0權(quán)%說(shuō)叔明旱：私有勉多土少灰資遺產(chǎn)微是龍通魚(yú)過(guò)愉負(fù)傾債槳取檢得脖的棄，梨也成可冰以讀分尼析看企本業(yè)湖在悠清折算供時(shí)乖保賄護(hù)側(cè)債弦權(quán)貿(mào)人毒利敬潤(rùn)糞的跡程叮度陽(yáng)。袍通閉常躬企附業(yè)戶(hù)的側(cè)資翻產(chǎn)江負(fù)呢債響率泰越率低扒，潤(rùn)說(shuō)止明懂負(fù)尸債幕取雜得刷的殖資棚產(chǎn)綠越駝少燦，聾但膛是其從羊企塌業(yè)概經(jīng)技營(yíng)羽的瘋角削度顫看僅，鋪資奏產(chǎn)檢負(fù)慨債派率攜過(guò)躲低喉，礙說(shuō)紗明越企咽業(yè)鴉運(yùn)堪用劈燕外轉(zhuǎn)部悟資沾金罪的襯能許力井差暢。金冤融弦企委業(yè)演，舍資餃產(chǎn)茅幾原乎怖都奴是毀負(fù)憑債信。炸企是業(yè)踩的屈投棍資堅(jiān)者李只禮要?jiǎng)蛲秿{資2億漫的售流傻動(dòng)乓資屠金匹就鎮(zhèn)能臂開(kāi)放銀種行塊了導(dǎo)。每水個(gè)侮行湯業(yè)欲的產(chǎn)資晌產(chǎn)退負(fù)遠(yuǎn)債禍率截都密有炮其霉科毫學(xué)院的震值皂。財(cái)蘋(píng)務(wù)師評(píng)扣價(jià)扛指漲標(biāo):與請(qǐng)去弓年終同迅期牧比記；色與爭(zhēng)行釋業(yè)侍水絨平榨比掌。第抹六蛇講鍛財(cái)慘務(wù)退評(píng)施價(jià)摔指坡標(biāo)三羊、絲式流四動(dòng)擔(dān)比殲率庸指娃標(biāo)1流傲動(dòng)辱比肚率=流荷動(dòng)頂資犧產(chǎn)/流怕動(dòng)什負(fù)刪債分*1篩0疼0姨%表躺明密企視業(yè)維在據(jù)每幟元?dú)W流治動(dòng)肯負(fù)通債準(zhǔn)中奏有暴多撕少臭流寬動(dòng)踐資芳產(chǎn)射在磨做側(cè)后寇盾維。敘流拿動(dòng)羞比懇率臨越葉大肺，甜對(duì)厲債慮權(quán)除人襲越土有界保刮障奇；態(tài)但嘗過(guò)嚴(yán)大紀(jì)，爭(zhēng)表強(qiáng)明口對(duì)您外少部勢(shì)資改金仗未討能坦有起效城利拒用鞭；2速般動(dòng)摘比財(cái)率=速然動(dòng)鐵資駁產(chǎn)/流柱動(dòng)疼負(fù)學(xué)債速溝動(dòng)腿資車(chē)產(chǎn)=流瘡動(dòng)殿資令產(chǎn)-存劇貨衡彎量險(xiǎn)企務(wù)業(yè)仙流湯動(dòng)器資來(lái)產(chǎn)兔中務(wù)可西以稱(chēng)立胞即薯用慰于舞償欣付腐流臉動(dòng)疏負(fù)孝債晶的區(qū)能梢力柏。財(cái)站務(wù)誰(shuí)評(píng)雞價(jià)同指脈標(biāo):與月去桌年頃同該期吸比戴；曉與就行漸業(yè)盾水撞平蹤蝶比斥。第兇六抵講舅財(cái)籍務(wù)姜評(píng)合價(jià)景指酸標(biāo)四匠、嚴(yán)周搬轉(zhuǎn)摟率1應(yīng)幅收意賬新款畏周谷轉(zhuǎn)播率=賒喉銷(xiāo)究收獎(jiǎng)入芹凈綢額/應(yīng)同收讓平啟均磁賬丘款仁余賢額衡從量剪收免款猶速站度冷的脅快獎(jiǎng)慢激，鄰一選般噸認(rèn)躲為括越痕高脹越桶好2應(yīng)僅收簡(jiǎn)賬底款錢(qián)周圖轉(zhuǎn)滾天欄數(shù)(平轉(zhuǎn)均飄收挎款紅期)應(yīng)艙收恰賬任款禿周流轉(zhuǎn)鳥(niǎo)天響數(shù)=列1認(rèn)/應(yīng)北收發(fā)賬逢款到周常轉(zhuǎn)懲次取數(shù)濫*3屆6豈0或傾應(yīng)胞收姨賬友款善平挎均叼余統(tǒng)額抄*3艦6慕0球/賒嬸銷(xiāo)顛收擠入蓬凈記額太橋長(zhǎng)緞：塞對(duì)寶企排業(yè)色周德轉(zhuǎn)客不貌利皮；網(wǎng)太仗短面：把奉材行虧較膨緊杠的械信榜用牽政洗策些，緊喪撒失奏了隱銷(xiāo)掙售帆額欠；3存擴(kuò)貨見(jiàn)周刃轉(zhuǎn)哭率=營(yíng)捏業(yè)推成掌本/存寇貨插平岡均塑余被額存綿貨牽在茫一刮定秘周蘿期粥內(nèi)工更念新疲了頭幾鏟次全。講越索高們，雅表縫明患存膊貨搜管懇理庸的南效企率次高候；塊但薄同級(jí)時(shí)嶼表桌明很，山存懷貨宜水雅平究或挖庫(kù)歸存福經(jīng)揭常遞中伸斷泰，黃喪事失擦了鴉銷(xiāo)融售疲機(jī)群會(huì)村。第玻六碗講牙財(cái)債務(wù)吧評(píng)貞價(jià)躬指橡標(biāo)五踐、趁企營(yíng)業(yè)泳社共會(huì)幫貢教獻(xiàn)稈率1社辭會(huì)泊貢懸獻(xiàn)農(nóng)率=社截會(huì)邁貢細(xì)獻(xiàn)各總濤額/平功均誤資魄產(chǎn)教總景額社逗會(huì)狹貢崇獻(xiàn)敢總院額便：涼工撿資肢、屑獎(jiǎng)鏡金伍、怖養(yǎng)育老振統(tǒng)使籌拌、憲福貝利機(jī)、垂稅撫款混等僑。衡志量魔企所業(yè)綢占枕用碎的惕社卸會(huì)葬經(jīng)萄濟(jì)家資雅源陣所秤產(chǎn)季生妻的峰社廢會(huì)業(yè)效付益感的虛大廟小讀。2社博會(huì)補(bǔ)積尚累駛率=企蜘業(yè)良上究交摟財(cái)唯政迅收毯入左總甘額/社鏡會(huì)竟貢耍獻(xiàn)卸總敲額稅貼款辭在唯企兩業(yè)璃社意會(huì)埋貢狀獻(xiàn)虛中安的取比煙率俊。栗分分析泉企賣(mài)業(yè)銹的四效樂(lè)益蘋(píng)增事長(zhǎng)橡是尤否濤與辮社胞會(huì)攻經(jīng)聚濟(jì)揭效趨益焰增捐長(zhǎng)沙保墳持巖一統(tǒng)致灰。是黑不賓是建所炸有話的即利爬潤(rùn)蝦都滅用艱來(lái)置發(fā)陡工娃資政了月？市交善稅遣的尼比悲重光？林貢碌獻(xiàn)怠給水職飛工療還敘是漆貢撈獻(xiàn)應(yīng)給低社喉會(huì)證？3社蒸會(huì)創(chuàng)貢奧獻(xiàn)待稅趟后筑利鑄潤(rùn)加率=稅韻后四利幫潤(rùn)妄總購(gòu)額/社康會(huì)岔貢羽獻(xiàn)吵總勝額貢偷獻(xiàn)桑給得股犁東暑還項(xiàng)是倒貢等獻(xiàn)尊給討社欄會(huì)堪。第己六廊講世銀彩行釣財(cái)停務(wù)溫評(píng)絲式價(jià)標(biāo)指季標(biāo)銀侄行天利榨潤(rùn)寶率=實(shí)朱際跑利插潤(rùn)/總只營(yíng)到業(yè)卻收槳入浴*1挑0陜0炒%銀殲行駐凈振利城差=總錦利稠息誓收峰入-總趕利各息煩支務(wù)出資優(yōu)產(chǎn)柔收規(guī)益穿率=凈犯利垃潤(rùn)/平孫均撐總?cè)辟Y酬產(chǎn)最*1發(fā)0岸0處%資彈本稀收疊益心率=凈穩(wěn)利嫩潤(rùn)/平殲均窯總俘資弓本碌*1渴0鼓0狼%廟[總億行忘考曉察]每形股穴收躺益=凈塔利胞潤(rùn)/普套通柏股呼股妨數(shù)人聲均蛋中亡間勉業(yè)漠務(wù)瞎收屯入=中萍間持業(yè)滾務(wù)辣收校入/該和行仗員濃工翼平境均疫人拴數(shù)自誦有克資常本悔比珍率=權(quán)扔益咸資擺本蟻總徐額/資鏡產(chǎn)憤總立額檔*1滅0準(zhǔn)0仗%資貍本殼充測(cè)足工率=資普本朵金賞額/表槽內(nèi)肺、稅表蘭外王風(fēng)偶險(xiǎn)濕加水權(quán)績(jī)資甲產(chǎn)友期泡末脫余蘭額果*1鉤0輕0層%財(cái)葛務(wù)吹杠生桿疼比槳率=資鬼產(chǎn)有總落額/所餓有早者籍權(quán)怖益棒總饅額爬*1兼0覽0坊%資弱本濕負(fù)煎債縣率=負(fù)這債賣(mài)總釀?lì)~/所炮有燭者路權(quán)義益著總夜額爹*1總0耐0帳%等晌等智，賽都閑是繞金汁融括業(yè)僻專(zhuān)烏有辭的犁考碌核亂指熔標(biāo)厭。穴都換將洽從橡我略們際辛掌苦廈記踏賬準(zhǔn)的庫(kù)基糟礎(chǔ)上數(shù)蔑據(jù)屑中且統(tǒng)匆計(jì)阿得敏來(lái)第跡七曲講仇如棄何鄰學(xué)身習(xí)蜘金決融社會(huì)度計(jì)伴知載識(shí)一成、敘學(xué)慨習(xí)罷財(cái)土務(wù)謝框沖架地，如建急立匯財(cái)妙務(wù)顏系顯統(tǒng)戴思像維訊；寶理贈(zèng)解料借攪貸蠅概憶念蔬；二珍、詠?zhàn)R扯記茶金像融烈行并業(yè)耀的鈴財(cái)忙務(wù)香會(huì)企計(jì)逮科揚(yáng)目洞設(shè)敬定姑，稱(chēng)做蜓到躁心肥中勉有涌數(shù)質(zhì)；【把冊(cè)商寇業(yè)非銀朱行咐的錢(qián)財(cái)彼務(wù)柏科層目拖導(dǎo)勞出付，續(xù)打量印辨，脖理?yè)斫馀?、美識(shí)推記】三餅、匹逐食一徒學(xué)科習(xí)嶺商并業(yè)爆銀的行仗的希每繪個(gè)叫經(jīng)浩濟(jì)繪活鑒動(dòng)域的實(shí)匠際顧操樣作煉流構(gòu)程，童以外及頁(yè)該唯經(jīng)血濟(jì)漿活儉動(dòng)耽對(duì)漠哪帥些頓科熄目職產(chǎn)培生聞?dòng)吧祈懺?；煤該侮如合何氧記繪賬躲；四煎、意對(duì)祝每奪個(gè)肚經(jīng)戒濟(jì)哲活爬動(dòng)牧實(shí)階務(wù)騙流所程字進(jìn)損行倆細(xì)勢(shì)化給理幼解鉤；李掌錘握這其串處測(cè)理顧流愚程項(xiàng)和牌細(xì)銷(xiāo)節(jié)循；堂這醉樣息，到你賄就級(jí)能本設(shè)警計(jì)局好裝的扎交緒易釘了憶。椅有準(zhǔn)些促流跟程郵和級(jí)算學(xué)法倒，戒東奮倒嘩也傾可煩西尸歪室也廟可提，敢意捏見(jiàn)襖不復(fù)統(tǒng)煎一逮，割則毅要良看我相匪關(guān)傲部寬門(mén)撫是執(zhí)如區(qū)何迅規(guī)情定踏的五卵、御識(shí)炒記食國(guó)遲家結(jié)監(jiān)頑管青機(jī)恐構(gòu)樸對(duì)蔬金茄融牽行檔業(yè)病的沿報(bào)噸表廳要驚求蓄，累該梁報(bào)炭表機(jī)的娛數(shù)水據(jù)悠來(lái)炕源滾和就意變義利；六鳴、馬結(jié)罩合垮國(guó)歪際轟上蛛的謀風(fēng)威險(xiǎn)廁管啊理筒思供想脾，綁根刺據(jù)煉銀雙行倦報(bào)羅表曉數(shù)慢據(jù)對(duì)，測(cè)對(duì)抵銀繭行虜?shù)谋ｏL(fēng)足險(xiǎn)快進(jìn)代行菌分滑析像。[流妨動(dòng)鑒性糖風(fēng)亡險(xiǎn)羞、游利兄率故風(fēng)豪險(xiǎn)稅、牙匯蛙率屆風(fēng)作險(xiǎn)紛、銜操翼作透風(fēng)低險(xiǎn)啦等]第劍七贏講炒如覆何冷學(xué)支習(xí)仿金雕融曲會(huì)鵝計(jì)更知虧識(shí)一嚷、搶建憶立遍財(cái)升務(wù)?？驊偌塥z；二望、脆識(shí)消記包金柄融腎行抓業(yè)黎的襪財(cái)政務(wù)茄會(huì)哪計(jì)覺(jué)科甚目炭設(shè)仿定塊，流做忍到勢(shì)心歸中勉有坑數(shù)爺；【把王商甲業(yè)烤銀缸行圓的書(shū)財(cái)安務(wù)新科頸目思導(dǎo)布出醉，慎打逆印巧，大理莖解酷、爭(zhēng)識(shí)浮記】三朱、短將收經(jīng)西濟(jì)某活冰動(dòng)耀中加涉蹄及庫(kù)的2個(gè)捷或2個(gè)憑以栽上購(gòu)科統(tǒng)目也列重舉耕出招來(lái)贏；四完、即根蜜據(jù)旦會(huì)兵計(jì)窗恒撤等孩式資傲產(chǎn)+費(fèi)顛用=負(fù)怠債+所劣有罵者棉權(quán)聾益患類(lèi)+收傭入左=右企符業(yè)炭的梳權(quán)互利=企酒業(yè)需的釀義抹務(wù)增世加識(shí)：犬借仙貸減剩少扶：售貸柴借第變八頓講線提遺問(wèn)銀努行平和井其偷他合企探業(yè)革是慚剛滋好經(jīng)相崇反據(jù)的譯嗎艘？答縱：飲不難相熟反俊，芹是障一糕樣鳳的輔。五使星姨公唱司泡從賣(mài)銀助行將提較取就現(xiàn)螺金1炭0逮0繞0元奸。對(duì)黨于態(tài)企文業(yè)階來(lái)誘說(shuō)露，嫂記濕帳隊(duì)如歪下疤：借專(zhuān)：裂現(xiàn)崇金1壇0驕0婦0蠻·揪0辜0貸肢：銀舒行養(yǎng)存犯款1室0礎(chǔ)0瀉0幕·邁0包0對(duì)烏于徹銀昌行冶來(lái)票說(shuō)景，寶會(huì)芳計(jì)訂部勞門(mén)芝記決帳裁如煮下醫(yī)：借擇：活腐期趴存氏款—艇—五燭星垮公屑司1障0揭0蠻0衡·替0名0貸半：迅現(xiàn)濤金1蘆0盞0互0蕩·么0裙0注兆意賢看桌：銀范行膽存鞠款、活愧期輪存娘款—五吐星隊(duì)公挎司，隸意吉義迅不辰一影樣袖、亦叫摩法桿也俊不扎一謠樣絨；巾屬茄于市不龜同專(zhuān)類(lèi)替的阿科塔目掏性攻質(zhì)已。銀共行A也莖會(huì)縮慧把槐錢(qián)舞存遇在銀樹(shù)行B中鳥(niǎo)，稠同賺樣招也緩叫銀脊行羊存喂款。簡(jiǎn)衰答寬題一彈、尊為套什檔么烘費(fèi)缺用蒼的我變彩化棒規(guī)火律焦等皂同放于蠟資處產(chǎn)恒類(lèi)雄，宗收碰入宵的揀變籃化珠規(guī)蟲(chóng)律奴等嶼同亦于藝負(fù)笛債炎類(lèi)甩？二腥、瘡借資就搖是攜增那加摟，泡貸主就虧是妖減雁少屑，警對(duì)尿嗎剩？南你茂是掀如柏何憐理交解孩借柱貸凈只鳥(niǎo)是般記漲賬煌符儉號(hào)賄的墊？三叢、誤活巖期隸儲(chǔ)劃蓄菠存金款弦和美銀拉行遞存駁款振分悉別襲屬捐于贊哪毫類(lèi)吳科蜓目耽？旱舉由例餓說(shuō)網(wǎng)明雕。附攜錄肝一遙份烏識(shí)疼記你的赤資毀料會(huì)亮計(jì)司科杜目藏示守例金椅融敘企緒業(yè)井會(huì)煙計(jì)毅制版度1方）乓以余“噸借性”浴、彎“收貸情”霉為訓(xùn)記素帳次符團(tuán)號(hào)2扭）凡憶資懶產(chǎn)今（江資午金民運(yùn)欲用:花火錢(qián)但、漁資影產(chǎn)腔存鉤在循的扛形對(duì)式掠）拔的釘增極加起，負(fù)滿(mǎn)債頁(yè)（惹資販金提來(lái)先源墊）博的搏減蛙少孩，吐利何益冠（普資宮金暈來(lái)抬源染）佩的許減彎少扒，損爆失永（戲資府金肺運(yùn)甘用百）雕的姜增鑒加憂(yōu)，記校入眾借雄方這；3）凡槐資裂產(chǎn)記（旬資畜金申運(yùn)秋用鈔）競(jìng)的益減宅少誘，負(fù)草債貞（輔資日金賢來(lái)穩(wěn)源看）祝的焦增講加，利齡益丹（蜘資吐金尋來(lái)勝源鑰）餃的欄增鋤加，究損簡(jiǎn)失商（認(rèn)資郊金命運(yùn)稿用磚）興的押減被少亮，嘉記封入晴貸夢(mèng)方暖；4姐）當(dāng)有愛(ài)借邁必憤有普貸倚，解借別貸殺必嗎相畝等才；5騾）宜記印帳歌方扶向天：梅借伯在高左蒼、估貸鉗在鄭右冊(cè)；6覆）買(mǎi)各蓬科嫌目秘借嬌、旗貸騎發(fā)洪生席額鞠和糟余暮額蹲。地其皇合觸計(jì)塘各悅自掌相瓜平奮衡背；一烘言廊以萄蔽胸之鴨：甩企拉業(yè)俘的須權(quán)板利談責(zé)財(cái)任木守索恒桿，乓永儀遠(yuǎn)港是權(quán)關(guān)利=義都務(wù)會(huì)然計(jì)左原待理-借珍貸齊記贊帳城法計(jì)的乒規(guī)風(fēng)則貸板款膠發(fā)跌放盛：借纖：汽個(gè)序人主消寨費(fèi)悔貸桶款去（景資心產(chǎn)店增副加雨）貸曲：屠個(gè)燙人唐活赴期杰存弟款店（薄負(fù)匯債餓增睡加膛）活災(zāi)期圈現(xiàn)湯金吧取慢款推：潔借伍：予個(gè)紛人?；钊槠谧啻姘悼钍睿ж?fù)夜債如減砌少凝）貸破：埋現(xiàn)臨金率（勢(shì)資聽(tīng)產(chǎn)炭減跑少糾）計(jì)洽提漿存墳款炒利酷息貌：鍬借趕：紅利父息扶支莫出決（謝資垂產(chǎn)喇增挖加扣）貸趕：厭應(yīng)但付捎利皇息凡（迷負(fù)孔債盯增酷加逗）存靜款位結(jié)菠息曉：架借厘：捎應(yīng)膀付遣利晌息練（憐負(fù)電債脊減捉少界）貸者：日個(gè)刺人色活嶺期益存冰款雁（占負(fù)惜債西增盤(pán)加迫）出天售期支貌票朱：長(zhǎng)借裳：殺單執(zhí)位維活舌期冊(cè)存悶款擦（餐負(fù)旬債棗減辯少結(jié)）貸晶：族手蔥續(xù)圈費(fèi)墨收灣入肢（須負(fù)鄙債恭增眾加威）利醬益紫增灶加舉級(jí)例貝說(shuō)私明計(jì)后提霉貸繭款態(tài)利娛息救：舟借陜：戴應(yīng)皇計(jì)貢利賓息軍（疼資繼產(chǎn)港增耕加誤）貸六：現(xiàn)利吐息艇收抄入舒（宣負(fù)妄債纖增鄰加稿）炒利挺益巨增渾加貸奪款棄收朝息磚：爸借陡：凝應(yīng)晶收泡利排息盒（相資倦產(chǎn)錫增趨加阿）貸送：罷應(yīng)嚼計(jì)覺(jué)利毛息品（坑資均產(chǎn)黎減庸少拌）借咽：顛個(gè)哄人轉(zhuǎn)活皇期量存欠款閉（撐負(fù)天債宰減灣少獵）貸滴：苗應(yīng)蛙收謠利宅息繞（霸資習(xí)產(chǎn)知減辯少凳）計(jì)鐘提稍損衛(wèi)失勵(lì)準(zhǔn)布備猴：借筍：辣資商產(chǎn)蘿減切值待損捆失色支習(xí)出皆（旺資撐產(chǎn)修增降加勸）損緞失螞增緣瑞加貸你：諷貸柴款振損滅失清準(zhǔn)土備榆（莊資距產(chǎn)串）呆哲帳田核蓋銷(xiāo)規(guī)：驚借滴：黑貸娃款隱損耳失須準(zhǔn)譜備女（隙負(fù)透?jìng)軠p淡少書(shū)）貸澇：敢單脈位佳貸恒款燭（幟資蛾產(chǎn)看減紋少溉）收隸回糞已呈核昆銷(xiāo)班貸坡款辮：婦借禾：酒單澆位燥貸講款濁（絨資鉗產(chǎn)舒增幕加調(diào)）貸腸：紗貸晶款船損彎失銳準(zhǔn)編備幅（頑負(fù)壯債孝增死加盒）借徹：忙貸火款烈損憂(yōu)失銳準(zhǔn)藍(lán)備匹（柱負(fù)奇?zhèn)p獎(jiǎng)少尚）貸聰：劇資的產(chǎn)昌減漫債掃損謀失徹支賓出脆（計(jì)資涉產(chǎn)麗減壞少僑）損襖失匙減嗚少舉率例應(yīng)說(shuō)描明大妨額吩支杯付要往籌賬嬌：災(zāi)借加：召客攜戶(hù)揚(yáng)活敬期翠存還款志結(jié)蜂算轟賬稀戶(hù)貸疲：賞大套額食支般付從往押來(lái)狹共塌同廳類(lèi)大遍額鑼支奔付貪來(lái)全賬轎：借叔：污大疫額奴支罩付早往脖來(lái)位共家同艇類(lèi)貸疫：妥客舍戶(hù)平活保期嚴(yán)存屋款籠結(jié)跪算稼賬率戶(hù)結(jié)宿匯館（南銀架行抵買(mǎi)板入賀美劣元怒、閥賣(mài)弟出最人滑民獄幣涼）借辛：蠶客販戶(hù)孝活條期禽存?？钌谓Y(jié)葡算壓賬趴戶(hù)1貓0肝0移U燙S均D貸城：酷代準(zhǔn)客他結(jié)輔售噸匯疤賬資戶(hù)1我0傅0糠U漲S消D共樂(lè)同交類(lèi)借導(dǎo)：刺代卵客侍結(jié)升售榮匯伶賬范戶(hù)6答8詢(xún)0擊R鋤M暮B共漁同鋤類(lèi)貸揮：革客淹戶(hù)艘活池期易存登款異結(jié)痰算制賬彼戶(hù)6里8胸0卸R部M娘B舉濃例圍說(shuō)絨明如殿圖從：借掀方嚴(yán)貸月方一危、爸資釣產(chǎn)潮的罰增泳加命一爪、設(shè)資仍產(chǎn)譽(yù)的彎減拔少二骨、吧負(fù)岔債把的類(lèi)減球少櫻二察、缺負(fù)盆債陳的寇增吩加三項(xiàng)、潮利丙益該（役收勿入緊）緊的讓減雷少頸三劇、所利惡益川（灶收嚇入航）翁增職加四扮、侄損飾失炎（蠶支層出口）保的妹增棉加紫四氏、爹損循失搭（慘支棉出需）碗減墾少資庸金除運(yùn)恨用[運(yùn)就用院產(chǎn)淘生負(fù)權(quán)工力]資圍金倆來(lái)尸源[獲勢(shì)取芳資右金交則曉相包應(yīng)幣產(chǎn)叼生粥義諷務(wù)]同仿類(lèi)盆性混質(zhì)搞科棉目振記損帳紋時(shí)震一吊增標(biāo)一膊減氧、詳異驚類(lèi)題性燭質(zhì)波科頑目如記宮帳剪時(shí)先同偉增勞同少減第訓(xùn)一牽節(jié)障會(huì)兔計(jì)紅原丹理資異產(chǎn)抹類(lèi)笨科變目縫：續(xù)銀社行促資辨產(chǎn)揪是蟲(chóng)銀擱行寇擁呈有趟或嗎者承控側(cè)制繼的拴貨腦幣其計(jì)青量凡的卷資命源伴。填它潑的渣余愁額該必毯然葡在川借麻方負(fù)銹債洽類(lèi)番科犧目古：起銀饒行縮慧的氣負(fù)方債乓是遺用尖于猛核鋸算置各攏項(xiàng)咽負(fù)限債紀(jì)，濾它倡的懼余筆額遇必黎在可然棗貸述方拐。資圈產(chǎn)崖負(fù)凈債風(fēng)共嬌同胳類(lèi)聾科喜目旦：鍋這徐類(lèi)雷科哥目被其襪性讓質(zhì)革隨僚著盾余紀(jì)額口方脅向稿的禮轉(zhuǎn)攔換供而炒確逐定，余枝額站在眼借眼方宋則庫(kù)為茅資壤產(chǎn)閣，速余排額駱在榴貸失方柱則意為遞負(fù)庭債賢。所翠有剖者守權(quán)佩益疾科欲目茄：柏是擴(kuò)指封企倆業(yè)兵投豈資嚴(yán)人世對(duì)復(fù)企替業(yè)糞凈酸資敏產(chǎn)撞的短所堪有堅(jiān)權(quán)刺，闖它忙是冊(cè)構(gòu)