財(cái)務(wù)會(huì)計(jì)與職能環(huán)境管理知識(shí)要素

第一章總論本章主要內(nèi)容1.會(huì)計(jì)環(huán)境與現(xiàn)代會(huì)計(jì)2.會(huì)計(jì)職能與會(huì)計(jì)目標(biāo)3.會(huì)計(jì)對(duì)象與會(huì)計(jì)要素4.會(huì)計(jì)基本前提與會(huì)計(jì)處理基礎(chǔ)第一節(jié)會(huì)計(jì)環(huán)境與現(xiàn)代會(huì)計(jì)

一、會(huì)計(jì)環(huán)境會(huì)計(jì)環(huán)境是指會(huì)計(jì)所處時(shí)空的內(nèi)部和外部的情況及條件。包括其所處時(shí)代的社會(huì)、經(jīng)濟(jì)、科技、政治、法律、文化和教育等因素。我國(guó)財(cái)務(wù)會(huì)計(jì)所面臨的社會(huì)環(huán)境：1、經(jīng)濟(jì)全球化的形成；2、全球資本市場(chǎng)的逐步成熟和完善；3、我國(guó)處于經(jīng)濟(jì)體制轉(zhuǎn)軌、經(jīng)濟(jì)結(jié)構(gòu)調(diào)整和經(jīng)濟(jì)方式轉(zhuǎn)變的時(shí)期；4、我國(guó)政府高度重視會(huì)計(jì)工作，會(huì)計(jì)規(guī)范逐步完善；5、高新技術(shù)和產(chǎn)業(yè)的迅猛發(fā)展。第尿一貪節(jié)命會(huì)某計(jì)焦環(huán)局境談與訂現(xiàn)側(cè)代憑會(huì)胳計(jì)禍二派、比現(xiàn)子代明會(huì)史計(jì)（畫一崖）跳會(huì)壺計(jì)顯的濃產(chǎn)冊(cè)生肺與販發(fā)鎮(zhèn)展1努.產(chǎn)罷生哈動(dòng)廊因址：靠生姓產(chǎn)脊的愛發(fā)鎮(zhèn)展簽和領(lǐng)剩秒余匆的炸出貫現(xiàn)秀，臣記奴錄錄生亮產(chǎn)系剩四余妙。2砌.發(fā)偷展拼動(dòng)爹力嘗：衡生助產(chǎn)業(yè)力絹發(fā)屠展販水撲平冶的俊不斥斷把提院高置，掏生涂產(chǎn)競(jìng)關(guān)瓶系款的吹逐除漸識(shí)復(fù)刃雜省化軟，偉加廳強(qiáng)尖經(jīng)凳濟(jì)器管吸理擔(dān)的拴需吳要會(huì)。3紐奉.近忙代凱會(huì)男計(jì)會(huì)區(qū)臂別浙古詢代蒜會(huì)灶計(jì)殲的理標(biāo)擊志沙：復(fù)瞧式化記碑賬爺理潑論染的吊產(chǎn)盤生弦和今應(yīng)如用賀。4挨.復(fù)話式錢記融賬蠅理稠論飽的瀉成昂熟忘：1麥4劃9控4年土意食大題利欲威煎尼職斯盧獨(dú)卡·巴老其勾阿柄勒(眠L蜻u膠c章a桿P家a黃c喪i租o楚l俯o秒)《算眾術(shù)禁、栽幾茫何杯及特比狼例噸概再要》(文穴藝開復(fù)歸興在帶風(fēng)動(dòng)包經(jīng)挺濟(jì)盒的劇繁盜榮家，幫從搞而躍促威進(jìn)假會(huì)閑計(jì)批的供發(fā)餓展)第括一弊節(jié)糊會(huì)釣計(jì)幅環(huán)騰境樣與存現(xiàn)但代榜會(huì)湖計(jì)旁二敢、肉現(xiàn)粒代涂會(huì)裹計(jì)5相.近飽、概現(xiàn)兵代唉會(huì)其計(jì)瞞的工區(qū)伯分某：幟成管本消會(huì)療計(jì)扁學(xué)梳的剛興掙起拳，吧推貌動(dòng)陣管猛理石會(huì)課計(jì)筆與最財(cái)僵務(wù)粱會(huì)駁計(jì)鬧的軌分械離甩。6帖.第閥一蘇次旗工箭業(yè)嚇革能命惜使愧會(huì)畜計(jì)喝發(fā)貴展形的恢重破心樂由寇意偏大鏈利來轉(zhuǎn)洪向秒英嘉國(guó)裝。7坊.二效戰(zhàn)滲后門美歪國(guó)溜的在迅洲速斯崛副起市使送會(huì)柜計(jì)伍發(fā)菊展魂的僵重李心讓由勢(shì)英左國(guó)因轉(zhuǎn)緣瑞向撈美沙國(guó)元?，F(xiàn)廚代問會(huì)臉計(jì)產(chǎn)鏡生湊于附意料大輔利廟，臭發(fā)槐展登于附英目國(guó)愉，終改仙進(jìn)路和逝提驗(yàn)高芝于便美筋國(guó)。8剩.規(guī)虛律射：經(jīng)病濟(jì)烤越而發(fā)件展禍，踢會(huì)無計(jì)皇越球重淹要襖，絹會(huì)腥計(jì)掉水步平欠越折高會(huì)。會(huì)牌計(jì)比產(chǎn)伏生法和潤(rùn)發(fā)鵝展漫的管三撞個(gè)便階弱段陰及扎其星各吊階綠段亞的援特疾點(diǎn)(人殘大)第箏一造階在段持―烘―授古升代差會(huì)斤計(jì)茄階戚段軋?；臅?huì)拉計(jì)郵的之特感點(diǎn)閉：屆計(jì)啦量率單聚位慮尚丙未融完獨(dú)全教固臉定彼為板貨最幣好；弱是豪生發(fā)產(chǎn)阿職牛能影的嘗附睬帶屢部振分偏；匠以靈官惱廳概會(huì)故計(jì)寄為拒主炮；苗會(huì)惱計(jì)腦方彼法溪主之要雙是牽單劃式露記紙賬團(tuán)法晚。第蹄二譯階層段糟―行―膏近宇代謠會(huì)誼計(jì)狂階轉(zhuǎn)段待。著會(huì)探計(jì)磚的愉特禮點(diǎn)羽：揮貨圣幣類成墨為葬主念要園計(jì)乓量李單歡位縣；攏會(huì)挪計(jì)厚成洪為掉獨(dú)青立麻的導(dǎo)管葬理危職父能銀；芬轉(zhuǎn)爺變仙為值以倆企摔業(yè)現(xiàn)會(huì)瞎計(jì)惱為振主地；尾會(huì)打計(jì)賣方子法疫主蔽要液是勺復(fù)輔式藏記喚賬昆法禽。第食三材階谷段幅―尾―滅現(xiàn)腫代厭會(huì)中計(jì)廟階驕段螺。船會(huì)戒計(jì)斑的丸特也點(diǎn)劣：賴形移成總了騾財(cái)花務(wù)灣會(huì)糠計(jì)知與吩管泄理對(duì)會(huì)摟計(jì)乳兩鋪大船分們支半；肚會(huì)柄計(jì)堂成襯為才了過一麗門皂應(yīng)冒用泉科掠學(xué)飄；堤會(huì)悅計(jì)藝標(biāo)扶準(zhǔn)園、召規(guī)際范悶逐絡(luò)步口完細(xì)善等并膏向脾國(guó)辯際衛(wèi)化伯發(fā)亡展密；近注槳冊(cè)讓會(huì)貸計(jì)架師青發(fā)鴿揮想了哥較良大捷的慣作松用妙。第戲一箱節(jié)劍會(huì)愛計(jì)妹環(huán)剃境澇與忌現(xiàn)五代帳會(huì)笑計(jì)灰二夕、慎現(xiàn)扭代曉會(huì)從計(jì)（阿二身）翻會(huì)汽計(jì)杰的左涵拼義咱及導(dǎo)其蛇特喪點(diǎn)P雀4奶3會(huì)棍計(jì)叼的垂涵港義塘可擴(kuò)表差述蜜為輪：搜會(huì)非計(jì)色是掉以績(jī)提胸供雁會(huì)臘計(jì)駕信梨息選和皂提往高威經(jīng)織濟(jì)枕效清益佳為惕目洋標(biāo)似，死以亂貨伏幣鈔作果為婆主腿要超計(jì)戰(zhàn)量襲單憂位丑，岔運(yùn)憶用柔專絨門王的齒程筑序肺和齒方想法匹，雙對(duì)士會(huì)沿計(jì)徒主辣體便的圣經(jīng)寇濟(jì)煮活沿動(dòng)燈和準(zhǔn)經(jīng)句濟(jì)飛行階為沿進(jìn)錫行糧連心續(xù)稻、己系買統(tǒng)麥、民全油面愚、葡綜船合井地歉反網(wǎng)映策和條控芹制外的骨價(jià)撒值場(chǎng)管踩理島活果動(dòng)撐。1軋.以目貨冒幣繞為肆主踐要礙計(jì)予量端單漂位他進(jìn)冤行抱核膽算泛和涉監(jiān)樂督創(chuàng)；2拾.以鉗憑得證居為危主韻要欣依性據(jù)肢；3唯.會(huì)話計(jì)鞋核湯算土具存有牲完鄙整動(dòng)性俗、護(hù)連假續(xù)設(shè)性五和廚系采統(tǒng)裹性盲等紫基即本乏特衫征鹿；4進(jìn).會(huì)積計(jì)羨目腔標(biāo)掛不頁僅邀在洽于繞加緣瑞強(qiáng)裙單送位存經(jīng)奧營(yíng)模管粱理拿，降而瘦且暈要狹向犯會(huì)弓計(jì)敢信屢息鉤使顫用匪者征提攜供岸有件用寸的確會(huì)沃計(jì)肆信婦息撒。財(cái)性務(wù)榮會(huì)傳計(jì)卡的盲特散點(diǎn)P欣4糕5～4尺7第勁一甜節(jié)紡會(huì)株計(jì)歲環(huán)濕境鵝與莫現(xiàn)圈代蝕會(huì)秧計(jì)占二歌、疼現(xiàn)駱代裹會(huì)彈計(jì)會(huì)爭(zhēng)計(jì)濃是鄉(xiāng)豐通扒過挽專鴉門鼓的覺方疑法段收至集妄、塘加助工甚和賄利培用太以也一逝定怖貨睜?zhēng)叛韱晤愇坏粲?jì)術(shù)量戒標(biāo)島準(zhǔn)椒來栽表初現(xiàn)爭(zhēng)的隊(duì)經(jīng)犯濟(jì)狂信狂息柳，姻對(duì)加經(jīng)就濟(jì)喬活收動(dòng)如進(jìn)堂行聚組嫂織索控后制昆、炸調(diào)肺節(jié)時(shí)和獸指共導(dǎo)旨，豎促蜻使重人貪們膽比伶較真得謎失販、戲權(quán)膝衡圾利緒弊薯、劉講回求存經(jīng)摘濟(jì)守效錄益抓的盆一碧種乘管湖理咳活斤動(dòng)遭。私（燈人憶大織）以鄰貨漆幣渴為習(xí)主方要吵計(jì)栽量調(diào)單腔位廟，掩并離利累用慢專偵門廈的墾方脫法墓和產(chǎn)程貢序激，繁對(duì)拔企河業(yè)竭、敢行耽政托和萍事編業(yè)儀單飄位宋的課經(jīng)榜濟(jì)壟活島動(dòng)姨進(jìn)嘴行盟反票映語和前監(jiān)察督氧，唯旨第在哥提叮供植經(jīng)趨濟(jì)噸信傷息餃和沃提蕉高疫經(jīng)積濟(jì)母效牲益糠的退一存項(xiàng)扁經(jīng)套濟(jì)控管詳理島活枯動(dòng)拾。言（壯會(huì)愁計(jì)妖原哀理垮教厘研僑室量）第街一勺節(jié)執(zhí)會(huì)蜜計(jì)踏環(huán)擺境師與穴現(xiàn)街代餐會(huì)位計(jì)暴二賴、明現(xiàn)勺代辣會(huì)揭計(jì)會(huì)齊計(jì)漁是恰以季貨誘幣礦為龍主棋要陰計(jì)席量另單地位諸反配映滔和縫監(jiān)避督丹一雪個(gè)處單展位筐經(jīng)舞濟(jì)您活紐奉動(dòng)賣的癢一故種偶經(jīng)站濟(jì)恨管依理碗工啊作農(nóng)。廈在污企點(diǎn)業(yè)怕，葉會(huì)裁計(jì)很主謙要耽反尾映肢企糊業(yè)漂的蚊財(cái)否務(wù)猛狀錄況藍(lán)、黑經(jīng)模營(yíng)圖成傍果堡和巴現(xiàn)弄金鐵流候量未、架并處對(duì)累企秀業(yè)書經(jīng)盲營(yíng)邊活斜動(dòng)哀和準(zhǔn)財(cái)臭務(wù)拉收企支糊進(jìn)到行隸監(jiān)算督憑。晴（騙注咳會(huì)2增0閱0蔽9）第策二格節(jié)雕會(huì)訪計(jì)角職摔能唯與解會(huì)淺計(jì)趟目丸標(biāo)包一膨、吧會(huì)檢計(jì)勤職咱能P差4織4會(huì)杰計(jì)逃職醉能爛是割指枯會(huì)拐計(jì)公在尿經(jīng)難濟(jì)曬管淡理隆過五程海中島所哄固晉有番的辱功藥能直?，F(xiàn)唱代河會(huì)研計(jì)捏的拋基偽本口職環(huán)能陽包恢括腸核巴算偵和住監(jiān)微督宜兩閘個(gè)牙方坑面（泡一者）綢會(huì)桶計(jì)拜的冰核哲算悉職駱能（去二類）池會(huì)簡(jiǎn)計(jì)債的插監(jiān)灑督窗職范能（磚一場(chǎng)）蘋會(huì)以計(jì)蛙核歌算罷職環(huán)能會(huì)浴計(jì)尿核戲算鋤是勤通盒過繩價(jià)溝值圈量獵對(duì)蠅經(jīng)領(lǐng)濟(jì)州活梢動(dòng)隔進(jìn)筑行憲確濤認(rèn)截、喂計(jì)劇量醉、銹記驕錄勤，壁并稿進(jìn)凱行濁公脫正蜘報(bào)能告暴的焰工斑作薪。這伍是帶會(huì)誦計(jì)漂的聾首頃要司職五能巧，咱也也是演全封部筒會(huì)朽計(jì)蔑管但理便工剃作粱的回基盟礎(chǔ)毛。會(huì)閑計(jì)怕核售算喘職程能虜?shù)那』ケ菊继卮冱c(diǎn)伍為沖以從下?lián)崛囗?xiàng)蛇：第奶一裂：塑主戴要津從攜價(jià)紋值顛量貨上呈反躬映艦各什單怨位條的插經(jīng)水濟(jì)往活臘動(dòng)暗狀幼況秒。第堪二茫：樓具削有娘完乞整俱性吼、例連珍續(xù)屢性雹和姑系林統(tǒng)先性龜。第般三炒：奶要瓜對(duì)潮各侄單坐位仍經(jīng)伴濟(jì)望活糾動(dòng)陰的廳全御過玻程姜進(jìn)漁行蠢反望映動(dòng)，佩不葬僅僻要事進(jìn)虹行上事盡中雷、晃事終后轎的要核爸算似，溜還吊可智以累預(yù)叫測(cè)流未世來巷的組經(jīng)薄濟(jì)除活騾動(dòng)坊。貨新幣協(xié)量呼度封：慨會(huì)川計(jì)浸主歌要勾采恩用銷，俗其擠他壁管兄理決部雨門悄參統(tǒng)考瓜使念用直；實(shí)漏物列量門度擠：胖銷掙售耗、僅采貌購(gòu)捐、但生茄產(chǎn)梨部揚(yáng)門挑主把要躲采懼用冶，白會(huì)描計(jì)寄部慢門婚參菜考凡使宣用巴；勞盆動(dòng)電量芝度役：漫人崇力植資肚源薪管攜理話部狡門絡(luò)主頸要拍采估用孕，寺會(huì)丟計(jì)涼部御門蒼參以考世使待用杰。由辦此續(xù)也恩可巴以羊進(jìn)哨一械步粒理聾解超會(huì)漁計(jì)歉在什計(jì)簽量眉屬視性招方尺面供的乖特亡征情。完笛整凍性蜓：銅對(duì)摧所久有縱的姨會(huì)控計(jì)鈴對(duì)原象賴都侮要績(jī)計(jì)框量鋸、尸記店錄敬、哲報(bào)悼告拐，賀不消能閥有紅任啦何壓遺掩漏呈；連融續(xù)多性道：順對(duì)著會(huì)蛙計(jì)攀對(duì)維象炮的埋計(jì)盾量辟、夜記寒錄舉、洲報(bào)仿告令要仁連蓮續(xù)綱進(jìn)姐行志，籌不感能掃有瘦任闊何弊中播斷釋；系悅統(tǒng)才性猜：輔保發(fā)證最所收提嘉供奸的綢會(huì)抱計(jì)缺資依料遇能愛夠衣成婆為銷一章個(gè)宮系務(wù)統(tǒng)倚的啟、蒜有傻序話的堵整籃體盾。這僚也掩是負(fù)會(huì)要計(jì)猾與有其抵他何管言理葛活挖動(dòng)灘，早如救設(shè)獄備蘇管孩理自、蒙生望產(chǎn)度管慶理純等至相統(tǒng)區(qū)野別艙的慮重勻要家特茅征莊之詢一祝。事多后舒核確算固：紋會(huì)損計(jì)嗓核口算冶的閘主泊要育內(nèi)遺容裳，熔也浴是旱會(huì)領(lǐng)計(jì)弦對(duì)糕一縱定問期設(shè)間音經(jīng)級(jí)濟(jì)眉活訴動(dòng)防的穴價(jià)病值逼總雹結(jié)速；事謠中宰核篇算躺：異會(huì)瞞計(jì)感利偷用螺價(jià)謹(jǐn)值播數(shù)遞據(jù)仰、旨指寧標(biāo)帝等新對(duì)依單仗位區(qū)經(jīng)溫濟(jì)盯活附動(dòng)并的板控走制桐和甜調(diào)徹節(jié)淺；事拴前念預(yù)博測(cè)陡：只會(huì)達(dá)計(jì)合利吊用勾以伴往泛的滅價(jià)帶值攝數(shù)阻據(jù)啞和召相形關(guān)聽變卸化鄉(xiāng)豐因慘素尸對(duì)通未女來容經(jīng)圓濟(jì)主活員動(dòng)扇及秧結(jié)叢果株的殊預(yù)毀計(jì)煩。這專還足是賤會(huì)寄計(jì)預(yù)本擱身率特河性被的稠體缸現(xiàn)腎，階也這是照完肥整口的虎、捷系桂統(tǒng)擔(dān)的廁管辰理仍賦為予篇會(huì)展計(jì)山的本重會(huì)任慨。（怒二疑）區(qū)會(huì)喪計(jì)畫監(jiān)促督脅職孟能會(huì)顏計(jì)此監(jiān)設(shè)督妹是旁通哈過徹預(yù)雹測(cè)搬、壩決指策鴨、鴉控毒制疫、冤分測(cè)析店、者考史核爐等朱具姿體銷方旺法石，民促志使尊經(jīng)溪濟(jì)羞活徹動(dòng)興按館照例規(guī)咐定收的籍要械求遣運(yùn)案行肌，萄以辯達(dá)魂到蔥預(yù)踐期題的妙目貍的貢。這電是駛會(huì)皇計(jì)即的均另芒一慌個(gè)谷職政能佛，壁與弄前胖述刷的窄會(huì)氧計(jì)壺核辣算喊職頭能偏相臣輔間相弄成撫。會(huì)震計(jì)虜監(jiān)噴督伸職機(jī)能釘?shù)耐忍匦唿c(diǎn)純?yōu)榫I以忘下汗3慣點(diǎn)料：第抄一褲：休主秒要貢通業(yè)過踏價(jià)赤值簽指鋼標(biāo)攔來連進(jìn)引行膚。第茂二達(dá)：賠要犯對(duì)蘋經(jīng)六濟(jì)哥活笨動(dòng)紐奉進(jìn)脊行羊事截后影、漲事爆中住、粥事噸前腿的裂全譜過回程佛監(jiān)板督源。第閉三鑒：省目陽的似是坊保刑證堂經(jīng)村濟(jì)痰活濕動(dòng)駝的放合急法備性覆和瓶合垃理徐性拉。以崇價(jià)夢(mèng)值稠指臟標(biāo)辦為扇核漁心姿才媽能取發(fā)末揮嗽貨菠幣政反斥映棚的冤綜粒合磚性抖和腦完貴整秧性既；因好此用，醫(yī)會(huì)史計(jì)構(gòu)監(jiān)薪督酬是太一決種凳更花為繡有渠效京的站監(jiān)劑督鏟，勵(lì)可緩以慌全昂面良、趟及偷時(shí)休、烘有嫂效失地滅控源制紐奉經(jīng)初濟(jì)桌活辨動(dòng)苗。事應(yīng)后冠監(jiān)違督講：征對(duì)適已駝經(jīng)健發(fā)灘生趣的汽經(jīng)耍濟(jì)采活嚷動(dòng)弦及稀相啟應(yīng)供會(huì)叛計(jì)盒資何料芝進(jìn)豎行必審曉查救、飽分具析棒；事?lián)碇胁ūO(jiān)間督癥：糊依補(bǔ)據(jù)以經(jīng)愚濟(jì)顏活艇動(dòng)其發(fā)內(nèi)生主時(shí)歸的夾資婚料而來嚷糾艙正銅偏撇差懷及牲失須誤誦，霧發(fā)孩揮宋對(duì)滋經(jīng)盜濟(jì)碌活冬動(dòng)造的押控臉制裳作撲用闊;事胃前尚監(jiān)倆督冷：忙審射查圍未狐來夢(mèng)經(jīng)下濟(jì)沈活著動(dòng)戀是獵否程合靠乎外規(guī)狂定演和懲要宰求領(lǐng)，銜是兼否偉切襯實(shí)抱可麗行尸。合臭法叔性遍：飄經(jīng)黎濟(jì)砌活府動(dòng)詳是團(tuán)否律符茄合涼國(guó)猶家布法狠規(guī)盯，破會(huì)椒計(jì)滔準(zhǔn)慕則允等扶；合鉛理洗性霜：放經(jīng)用濟(jì)揀活憐動(dòng)菜是悲否烘符勾合凳客鈴觀腳經(jīng)揀濟(jì)食規(guī)藝律嘗和秀生片產(chǎn)燒經(jīng)難營(yíng)燃管邊理蜜方翼面姜的矩要行求糠。會(huì)留計(jì)漢核漂算部職元能竿與發(fā)會(huì)變計(jì)盈監(jiān)肅督思職慎能鄉(xiāng)豐之種間僚的娛關(guān)笛系丘:會(huì)始計(jì)舊的渡核非算緩職白能茶是煌會(huì)率計(jì)適最應(yīng)基暢本悔的話職燭能盒；濕其瘦他呈職須能飛是君這孩一晚職培能尤的母派鬼生瞧。運(yùn)與場(chǎng)其拒他蛋經(jīng)算濟(jì)誦管羨理藍(lán)活識(shí)動(dòng)扣相職比恒，亡這疾種陷核半算成具希有驕全切面秋性伏和用綜良合照性獄。會(huì)故計(jì)餃的死監(jiān)辟督瘡職滋能所寓塞于險(xiǎn)會(huì)鹽計(jì)捏的丸核克算感職但能感之紹中寇，次是餐在靜核撕算涌過麥程疤中否的譯監(jiān)記督描。爹也慰只稠有臘搞拋好殲會(huì)票計(jì)秒監(jiān)崖督婚職濱能剃，暈才酷能且保飄證匯經(jīng)道濟(jì)除活扭動(dòng)娃按月預(yù)株期慰的粒要沾求膽進(jìn)搖行膜，服才閑能宣發(fā)角揮卻會(huì)賺計(jì)鴨核接算忙的夕作脂用驕，佩保偏證翻會(huì)凍計(jì)指信綱息區(qū)的獲質(zhì)告量視。會(huì)證計(jì)融的仿基因本他職視能娃：反種映基和黎監(jiān)喇督反盡映辭：記復(fù)錄此經(jīng)往濟(jì)雅交持易錘，伙提持供景財(cái)哀務(wù)正信柜息監(jiān)哭督:貫巴穿壤于它會(huì)贊計(jì)詳管童理捆活掌動(dòng)剛的腔全緞過巡壽程會(huì)邁計(jì)刑的超職濫能加窗強(qiáng)彩監(jiān)壟督借，毀堅(jiān)柳決拾反偏對(duì)土?xí)y計(jì)理造日假!現(xiàn)俘代愿會(huì)呈計(jì)醬的碌職旗能融延黨伸夾：鎖事仙前碗預(yù)鉛測(cè)螺和魚決濃策伙；被事喪中棕控勇制糞和馬管佛理環(huán)；歪事再后思分計(jì)析平和醉評(píng)體價(jià)器：經(jīng)辱濟(jì)齡預(yù)惰測(cè)哭：描科暴學(xué)動(dòng)決猶策跳的部前廈提溜，蠅把勁握皂明負(fù)天常才準(zhǔn)能說掌迷握際現(xiàn)翼在肥。經(jīng)堆濟(jì)劫?zèng)Q幫策暴：曬企罰業(yè)嶼的誓核到心曲競(jìng)丙爭(zhēng)奶力柜是曲管坑理沒，六而再管指理舞的岡關(guān)朗鍵濕環(huán)粗節(jié)柴是沒決臭策屑。過趴程傅控高制仔：秧如乘控激制茂成盟本必、灰費(fèi)陡用尼發(fā)蠻生庫(kù)過化程希、犬內(nèi)土部榴牽工制睛、雄預(yù)同算降控紋制搭等陽。分惠析派評(píng)酸價(jià)倍：挨如燦考癥核巡壽管或理六層廚受賺托刃責(zé)潔任唱、撐管原理崇績(jī)斬效迎、蓬預(yù)拔算箏或羨計(jì)集劃婦完睛成造情開況截等侮。第跟二鼻節(jié)橡會(huì)蜜計(jì)尸職搬能院與愚會(huì)任計(jì)斯目傻標(biāo)復(fù)二業(yè)、攤會(huì)億計(jì)樹目釣標(biāo)直械接痛目致標(biāo)(財(cái)殲務(wù)彼會(huì)創(chuàng)計(jì)侵的競(jìng)主家要彎目頁標(biāo))：向邪信溝息教使燈用語者柴提海供并他貝們責(zé)決砌策鄰所芝需英要納的兆有愈用牛信寇息蓋。終潔極療目敘標(biāo)(管技理左會(huì)眨計(jì)底的板主她要女目植標(biāo))：全撇面蓄提柔高益企嶄業(yè)呼經(jīng)我濟(jì)仰效苗益住。發(fā)撫展邁趨澇勢(shì)廉：提嘆高飄企淡業(yè)傾價(jià)敲值歡，雨越賊來賴越完多暈的勤企吼業(yè)白開派始培考絞慮擔(dān)對(duì)迅社女會(huì)抄、鞏環(huán)地境厲等積的薪影煮響偷。會(huì)陳計(jì)療的派目味標(biāo)傷是駱會(huì)匆計(jì)攜工桿作托所齡要葬達(dá)飲到夫的熱終草極潔目休的器。會(huì)豈計(jì)霉應(yīng)江當(dāng)架把潤(rùn)提線高狠經(jīng)滿濟(jì)牽效句益讀作罪為從終顏極旁目惡標(biāo)筆。經(jīng)亦濟(jì)痕效捆益堂，雅就歐是純已雁經(jīng)籌投截入兆及矛消妙耗國(guó)的銷價(jià)癢值采量秤與風(fēng)收何回鏟的吉價(jià)裹值舅量致之鋪比啄。具霜體脊來青說向，蠶我驢們蜓還丑應(yīng)肚當(dāng)饅分伙析賤會(huì)剩計(jì)核核鮮算嗽的悼目車標(biāo)邊。在溫國(guó)久外柄會(huì)斬計(jì)車準(zhǔn)基則躬中謝，升會(huì)狠計(jì)蘭目輝標(biāo)燙一厭般迫被質(zhì)定直位匪于拖“磁滿輪足神會(huì)茶計(jì)溜信槽息敘使峰用升者霞的詠需虹要顧”鴨。在粗我材國(guó)全企磨業(yè)象會(huì)竊計(jì)響準(zhǔn)激則-基拌本瘦準(zhǔn)怕則稅第疤四逐條基規(guī)情定:企脫業(yè)汁應(yīng)思當(dāng)神編詢制犯財(cái)躬?jiǎng)?wù)糊會(huì)拋計(jì)誤報(bào)趕告頁。動(dòng)財(cái)衰務(wù)盛會(huì)杰計(jì)樣報(bào)客告價(jià)的蜂目濁標(biāo)紛是落向汁財(cái)混務(wù)鍬會(huì)抄計(jì)份報(bào)穗告惜使社用好者佳提嚴(yán)供榆與索企猶業(yè)劈燕財(cái)紹務(wù)升狀聽況勇、炸經(jīng)灑營(yíng)工成揀果提和志現(xiàn)倆金珍流贏量處等斗有耗關(guān)頸的詢會(huì)擁計(jì)質(zhì)信蛙息科，錘反砌映辨企覽業(yè)帳管侍理綿層遙受喜托發(fā)責(zé)功任笑履出行擴(kuò)情貍況贈(zèng)，辜有吧助閃于參財(cái)休務(wù)覆會(huì)諸計(jì)院報(bào)頸告奸使吊用鏈者皆作挖出希經(jīng)痰濟(jì)朵決漫策傳。財(cái)府務(wù)吼會(huì)廚計(jì)識(shí)報(bào)腹告用使稀用忌者冠包聚括眨投塞資牙者貪、劑債餃權(quán)嶄人氧、錫政畜府閑及員其位有克關(guān)夾部誤門暢和獸社投會(huì)麗公腐眾堤。會(huì)拘計(jì)粱目旗標(biāo)第擴(kuò)三臣節(jié)慎會(huì)蔑計(jì)據(jù)對(duì)局象插與庸會(huì)快計(jì)序要艇素懇一伴、符會(huì)鍋計(jì)授對(duì)票象P高7概1會(huì)袖計(jì)優(yōu)對(duì)用象切是盞指介會(huì)障計(jì)迎所雞核帖算思和甚監(jiān)依督兵的叉內(nèi)裳容貞。凡槽是假特摧定神單型位財(cái)能比夠低以缺貨殘幣火表珠現(xiàn)屈的怠經(jīng)仍濟(jì)贈(zèng)活唯動(dòng)猶，芒都析是斯會(huì)路計(jì)謠所鬧核講算抽和條監(jiān)鑼督瞎的泡內(nèi)欄容燒。止而漠以船貨碧幣倒表波現(xiàn)草的笛經(jīng)袖濟(jì)灑活怠動(dòng)監(jiān)通循常院又俯稱燒為美資指金邁運(yùn)憂動(dòng)歲。會(huì)臟計(jì)腐對(duì)償象企不、燈事務(wù)業(yè)財(cái)單男位看再劇生網(wǎng)產(chǎn)叉過德程漲中份的倚資晃金鍋及膝其姑運(yùn)終動(dòng)虛，績(jī)不偉是刺所糧有炎經(jīng)危濟(jì)板活撇動(dòng)命。資究金承運(yùn)株動(dòng)宣有濱靜拳態(tài)齡表煉現(xiàn)冰和懇動(dòng)原態(tài)慨表盤現(xiàn)菊形歡式羽：資吹金左運(yùn)再動(dòng)杜的良靜偵態(tài)竹表攪現(xiàn)寬：怖資草產(chǎn)=負(fù)劇債+所顆有累者滾權(quán)全益資攜金藏運(yùn)網(wǎng)動(dòng)穿的由動(dòng)竭態(tài)皇表白現(xiàn)洽：男收愧入-費(fèi)花用=利未潤(rùn)第連三艇節(jié)判會(huì)躍計(jì)劍對(duì)帶象嘉與跪會(huì)碼計(jì)殺要奇素堆二旗、株會(huì)醫(yī)計(jì)匆要析素P栽7章6會(huì)展計(jì)軍要辰素列是稼對(duì)桶會(huì)淘計(jì)穿對(duì)征象盜的巴基匹本風(fēng)分餅類敘項(xiàng)涌目?jī)r(jià)，南是丟對(duì)削會(huì)鳥計(jì)代核際算反對(duì)散象課的后具炸體狠化那，軟也丙是聲財(cái)嘗務(wù)伐會(huì)辮計(jì)介報(bào)憂表奧的郵基扛本圖構(gòu)農(nóng)成士要激素靈。會(huì)千計(jì)積要顫素種是班從孩會(huì)怕計(jì)充的隙角蓋度黃解腸釋筋構(gòu)教成索企存業(yè)蛾經(jīng)揭濟(jì)凍活傾動(dòng)責(zé)的崖必學(xué)要餅因纖素涌。辜即宗資綿產(chǎn)慢、訊負(fù)盡債茶、鬧所腰有基者扒權(quán)蹈益囑、懸收興入恒、艙費(fèi)束用植、林利讓潤(rùn)愈。餅（悠人文大謎）企呆業(yè)壇進(jìn)馬行慚生詳產(chǎn)明經(jīng)蛾?duì)I外活版動(dòng)刃首棄先著要煙有午可如供沿利哈用導(dǎo)的頸物戀質(zhì)縣資浪源這更些特物哥質(zhì)富資政源妨的巧具科體叫表程現(xiàn)凝即泛為睬企編業(yè)林的煤資稀產(chǎn)這冶些博物學(xué)質(zhì)革資梳源濁有謊著四不卵同美的欠取吉得漲來威源堵，多如關(guān)果沿是都從沙外宇部康借彈入親的煙，孫被航稱非為鄰負(fù)慎債這頃些私物斗質(zhì)破資客源釀如憑果形是笑由尊所迫有鮮者允（喘業(yè)祝主收）彼投雖入糧的戶，攀被刊稱撒為牌所垃有共者詠權(quán)丸益我乳們便應(yīng)提當(dāng)織說救：別這銜是丟從掙靜荷態(tài)歸的毛角蓄度泊對(duì)略企負(fù)業(yè)岔擁蛋有夜或叛控寺制布的擴(kuò)物跳質(zhì)禾資恨源累進(jìn)服行嫌分腹析皮的潑結(jié)厚果張。進(jìn)事一您步奇解頓釋周：室我愧們他對(duì)罪企蠻業(yè)賓的晃物胖質(zhì)尾資孤源漿（敏其淘實(shí)災(zāi)，抹這廢只蝕是豎一灑個(gè)蠅內(nèi)谷容談）陵從催兩帶個(gè)慰方但面推進(jìn)單行搜了坦分勢(shì)析笨。擦即虜若逃從甘表宵現(xiàn)胞形桐態(tài)飄分囑析乖，肉為鍬資窄產(chǎn)裕；梯若證從鏈取猴得崗來稅源懇分圾析督，殺為纖負(fù)織債攤和沫所模有必者逆權(quán)訓(xùn)益紐奉。企妻業(yè)資產(chǎn)物質(zhì)資源負(fù)債所孤有者權(quán)康益收入虧或損費(fèi)用從討另額一伏方夸面活來傘看怒，湊企鋸業(yè)林要首想頸從宵經(jīng)遮營(yíng)驢中扯取稠得呆經(jīng)挖營(yíng)粱效溉果念，鏡就波會(huì)堤形危成悄一容定庫(kù)的公經(jīng)雙濟(jì)壯利口益糟的甘流賣出線，洪亦鑄即占費(fèi)輪用墨。戰(zhàn)包隱括君工超資勸、味設(shè)通備帳、銜材廚料甜消愧耗而參企餅業(yè)虧支腰出栗的白結(jié)施果躬，閃應(yīng)字當(dāng)攀形鋪成閃一側(cè)定汽的獵經(jīng)眾濟(jì)蹈利偏益傅的閑流壘入題，弊亦動(dòng)即錦收勾入舉。鹽包風(fēng)括喉提設(shè)供呼商晝品帥、母勞鐘務(wù)會(huì)獲計(jì)盛工醬作叉的養(yǎng)最桐重姑要窄內(nèi)慰容鍬，麥就柔是注要忘比偶較傭二繳者牙之?dāng)n差賞，怒確仔定貍企幕業(yè)賢的喉經(jīng)賢營(yíng)策損訊益恒。按叛照攪法新規(guī)代的犁規(guī)對(duì)定井進(jìn)泉行疏分溫配我竭們奴應(yīng)靈當(dāng)鋒說殲：斬這核是父從耳動(dòng)頑態(tài)滋的演角渠度權(quán)對(duì)氏企隔業(yè)冤經(jīng)犬營(yíng)吸活斃動(dòng)暗過擊程返進(jìn)鍛行寇分崇析唐的氧結(jié)綿果男。進(jìn)父一芒步邀解襯釋悅：搭我努們羊?qū)κ酒笤茦I(yè)悉的精經(jīng)噴營(yíng)嶄過寨程家從精三擔(dān)個(gè)骨方壘面殿進(jìn)優(yōu)行虜了席分叫析辜。肆即宋從大經(jīng)味濟(jì)仁利咽益宜流倆入填方梳面鉛的購(gòu)收壤入塵，閥從黃經(jīng)椅濟(jì)非利英益配流碧出返方畫面拋的嘉費(fèi)說用示，蜓作挺為簡(jiǎn)二攪者賣比茅較跟結(jié)摔果子的產(chǎn)利略潤(rùn)繳或郵虧帝損張。費(fèi)用收入利藝潤(rùn)第泥三混節(jié)吸會(huì)違計(jì)攪對(duì)行象蘆與權(quán)會(huì)辦計(jì)誕要持素名二姨、轉(zhuǎn)會(huì)瓜計(jì)抗要禾素（旅一閱）再資汁產(chǎn)熊與目權(quán)緊益1太.資欲產(chǎn)皆。是根指缸過波去緣瑞交縱易得或研者往事將項(xiàng)拳形統(tǒng)成剖的姿、免由邊企銷業(yè)棒擁悄有漢或流者渴控置制撓的著、躲預(yù)進(jìn)期摧會(huì)即給控企路業(yè)吩帶叉來衡經(jīng)腰濟(jì)意利皺益芝的及資預(yù)源附。P棕7溝7資重產(chǎn)番的仇分乏類分裹類富標(biāo)衛(wèi)準(zhǔn)獅：老很鐵多蹦，頭會(huì)印計(jì)唉上挺按流鏟動(dòng)弦性分謎類流墳動(dòng)曬性志：須變裁現(xiàn)允或偷耗疾用購(gòu)周哈期捕長(zhǎng)龍短(或爹速殘度鼻快綱慢)分欺類雄結(jié)婦果:豪C與u濾r灰r停e稈n鑰t駛&蠢N搶o途n籃-撒c季u慢r賢r布e慶n漫t靈A米s系s戒e腹t吸s流悄動(dòng)喇資個(gè)產(chǎn)穗：己預(yù)浪期誼能建夠傻在惹一磚年騰內(nèi)猾或牧超辣過張一嘴年朵的難一糕個(gè)證營(yíng)絲式業(yè)朱周斷期林內(nèi)藥變兆現(xiàn)民或擠耗避用淘的透資綢產(chǎn)傘。態(tài)強(qiáng)扶調(diào)預(yù)盟期為、治能尤夠繁、喪準(zhǔn)充備普，塊而粒非承實(shí)獨(dú)際喉。耗包期括現(xiàn)壩金呆、洗銀皇行塊存暑款卡、銳材禮料眼、吸產(chǎn)坑成自品哈、沿半深成橫品員、擇應(yīng)貼收脂賬拒款俱、待蛋攤獅費(fèi)違用等鮮；非導(dǎo)流嫂動(dòng)林資貧產(chǎn)(注溪意不且是禍不逃流匪動(dòng))：效長(zhǎng)裁期疤投鏡資愚、濤無叨形脆資綱產(chǎn)運(yùn)、做固呢定圓資花產(chǎn)念、草在屋建趙工接程嫌、湊長(zhǎng)骨期節(jié)待塑攤仇費(fèi)薪用洞等珠。流姿動(dòng)奇與歷非坦流子動(dòng)若的訊劃助分戒是午相甚對(duì)繞的非流動(dòng)資產(chǎn)流動(dòng)資產(chǎn)物質(zhì)資源資產(chǎn)負(fù)債所有者權(quán)益資境產(chǎn)脫的信進(jìn)顯一刊步縱劃億分孝：―上―流餡動(dòng)撲資捧產(chǎn)讓和孫非佛流市動(dòng)命資破產(chǎn)狡；－托－遣流縫動(dòng)鵲資努產(chǎn)裝可柱劃蜂分懇為骨貨飯幣離資召金葉、續(xù)短賴期串投辛資柜、敏應(yīng)筆收高款層項(xiàng)憑、惹存桑貨―洋―非壟流鳥動(dòng)心資肆產(chǎn)與又欣可陪劃悉分攀為澇長(zhǎng)伐期鏈投旋資兄、女固坡定條資椅產(chǎn)肆、正無澇形童資健產(chǎn)進(jìn)。長(zhǎng)嫂期番投學(xué)資固走定屠資魄產(chǎn)無峰形裕資綱產(chǎn)貨植幣說資猜金短討期灶投續(xù)資應(yīng)楚收拋款鹽項(xiàng)存藍(lán)貨資撞產(chǎn)灑的竭特昨征縣：（1）公資潑產(chǎn)孤必逼須掙是瓶企鳳業(yè)析所目擁介有映的舒或周所鏡控道制連的勝；企天業(yè)疾擁林有浸或摧者照控紅制診，洋是厲指父企課業(yè)碗享莫有娃某吃項(xiàng)耍資弱源聚的慌所淡有會(huì)權(quán)灑，線或拆者瞇雖躲然患不疊享朝有須某病項(xiàng)釀資擇源頃的逢所哀有鍛權(quán)猾，餓但淡該單資翠源薦能蒸被們企是業(yè)萬所繞控林制猛。（2）鄉(xiāng)豐資撐產(chǎn)克是衰能滋為直企日業(yè)戲帶奴來愈經(jīng)妖濟(jì)圣利怨益睡的搞資仇源退；是糠指鴨直魯接芹或走者冤間蹈接闊導(dǎo)漂致隔現(xiàn)桑金謹(jǐn)和正現(xiàn)客金錦等煎價(jià)漸物威流橋入儀企蠅業(yè)協(xié)的墾潛牛力。（3）池資鉛產(chǎn)澆是富過酬去璃交屋易義或駕事驚項(xiàng)熔形蠟成吼的;包嶼括戶購(gòu)顫買劣、盯生漢產(chǎn)悔、宴由躺企準(zhǔn)業(yè)俘建沸造慘行五為挽或晚其視他刺交綢易嚷或兇者盟事抽項(xiàng)尚。獅預(yù)這期僅在蘭未擋來宜發(fā)喘生川的芳交歸易醉或斷者秋事?lián)漤?xiàng)畜不闊形剃成溜資萄產(chǎn)簡(jiǎn)。（4）妖資妙產(chǎn)發(fā)必媽須膛能運(yùn)以采貨來幣稅計(jì)箭量綁，漏不忽能痛確敗認(rèn)遭和門計(jì)殺量順其歪價(jià)長(zhǎng)值所的答不患能榴作抗為駝資薦產(chǎn)壘。第跪三雕節(jié)甘會(huì)沾計(jì)遺對(duì)權(quán)象傅與眠會(huì)炮計(jì)購(gòu)要減素價(jià)二存、此會(huì)每計(jì)咸要己素2尸.負(fù)鄰債是抄指企駁業(yè)漸過紫去福的聯(lián)交娛易況或跡者勿事受項(xiàng)貢形看成坦的逐、增預(yù)孝期倒會(huì)燥導(dǎo)魯致融經(jīng)豪濟(jì)斤利賀益搞流龜出輪企撫業(yè)懂的舅現(xiàn)孟時(shí)特義帶務(wù)除。P罷7燃8分落類分緩類往標(biāo)莫準(zhǔn)令：鳴很老多賣，床一澆般潔按桌流騰動(dòng)昨性稼分片類分蒼類炒結(jié)色果趟：示流庸動(dòng)克負(fù)牙債卵和斗非津流村動(dòng)洗負(fù)粒債(爸C稅u雕r種r查e則n標(biāo)t標(biāo)&妻N給o領(lǐng)n俘-供c哨u頭r燙r鬧e燙n談t歡/灑L寫o排n哨g動(dòng)-講t帥e連r界m淡L憤i盜a印b撿i朱l僚i躲t昂i燃e咸s敞)負(fù)攝債草分暗類流你動(dòng)兄負(fù)先債破：豪在坊一抬年慨內(nèi)汁或掛超港過姓一忌年終的隙一策個(gè)牽營(yíng)金業(yè)版周桌期廊內(nèi)窄需滔要險(xiǎn)償妻還逝的質(zhì)負(fù)秀債雙。黎強(qiáng)禽調(diào)預(yù)勤期攀、炎到淚期我、倡需梁要竊，崖并堂不吧是測(cè)指勢(shì)實(shí)虧際夕的夏償腿還崖時(shí)牌間。意包饅括世短嗽期咐借港款哈、毀應(yīng)練付最賬往款工、址應(yīng)乒付至職黨工沉薪拋酬糊、駱預(yù)背收稠賬拒款獎(jiǎng)、辭應(yīng)弟交疾稅若費(fèi)在、犁應(yīng)駛付企股碎利繞、預(yù)開提刊費(fèi)出用等口；長(zhǎng)宅期與負(fù)懂債寄：斬償暈還陶期跟限練在阻一緩年與或規(guī)超勁過面一蹲年豎的令一狹個(gè)彎營(yíng)宿業(yè)預(yù)周礎(chǔ)期啟以援上撕，硬包累括漢長(zhǎng)濁期錄借鏟款忘、階應(yīng)諒付吳債巡壽券含、犁長(zhǎng)勉期釋應(yīng)儀付挖款曲等膀。負(fù)藍(lán)債現(xiàn)的墾特位征賞：（1）塌負(fù)蒜債董是品過夜去你交聚易巧或妖事道項(xiàng)肯形掉成汗的捕現(xiàn)害時(shí)棄義頭務(wù)隔，忠潛抹在綁的肆義至務(wù)因不跨能蓄確赤認(rèn)賓為熟負(fù)夕債末；現(xiàn)小時(shí)胸義循務(wù)泛是柔指顆企尖業(yè)報(bào)在金現(xiàn)領(lǐng)行足條陳件療下目已嘗承檢擔(dān)漠的始義孕務(wù).未換來柔發(fā)奸生感的潤(rùn)交妄易躁或些者萄事常項(xiàng)蠟形筆成灑的懂義肺務(wù).不腥屬始于孟現(xiàn)趙時(shí)搞義波務(wù)倆，嘗不澇應(yīng)裙當(dāng)爸確尚認(rèn)意為辣負(fù)偉債護(hù)。（2）捏償速還變義乳務(wù)德的怕履滔行冬會(huì)墾導(dǎo)妹致故經(jīng)聾濟(jì)年利掛益閑流宏出廉企箏業(yè)顯；（3）站負(fù)值債撫一鳥定仙是立能您夠毯用廳貨趟幣岔計(jì)獅量壤的慣。3督.所屠有細(xì)者喝權(quán)粉益笛。鹿是很指企期業(yè)字資飯產(chǎn)羊扣爹除刑負(fù)妨債藍(lán)后芒由搬所心有組者治享掠有眨的予?？∮鄶U(kuò)權(quán)前益計(jì)。P仁8盒0所冤有鹿者桑權(quán)魚益葡的囑來蓬源蹄包恐括亂所撐有嚷者部投查入組的蘭資卡本圾、恢直里接璃計(jì)雄入泳所橋有情者妥權(quán)敢益攤的毀利括得芳和毯損唉失納、運(yùn)留部存蛙收堤益伯等替。儀直拔接釋計(jì)欲入烤所酸有粗者旱權(quán)恒益狹的摩利漠得饞和捷損尋失跟，擇是令指離不怨應(yīng)紅計(jì)大入丘當(dāng)奪期歷損軌益店、柜會(huì)聽導(dǎo)惑致改所努有禁者援權(quán)舌益較發(fā)顏生堆增旗減痛變前動(dòng)跡的者、爬與胃所擇有避者裳投糾入蘋資攏本距或協(xié)者深向統(tǒng)所禾有蘇者基分戚配狡利迷潤(rùn)淚無翼關(guān)懼的扶利宴得氣或計(jì)者爛損緊失璃。旅利伍得剩是藏指掏由掉企蛇業(yè)悔非襲日遷常哄活墳動(dòng)歌所是形烈成莊的矛、技會(huì)功導(dǎo)制致應(yīng)所戴有妹者陳權(quán)托益前增趕加創(chuàng)的策、宋與鼻所變有庭者詳投弱入眉資押本續(xù)無路關(guān)淺的親經(jīng)比濟(jì)蠢利易益訂的宇流平入序。筍損貼失裳是謠指面由李企留業(yè)悅非猛日脈常賴活件動(dòng)邊所舉發(fā)裙生沸的芽、甲會(huì)雪導(dǎo)俗致景所斤有蒜者果權(quán)茄益賓減謙少員的藏、可與吹向敲所胡有宋者姨分若配刮利叫潤(rùn)貌無汽關(guān)惑的尸經(jīng)奧濟(jì)短利糧益償?shù)木苛魈浅鏊f有仁者狠權(quán)換益音的返特鐮征擁：（1）鐮所腫有營(yíng)者謙僅濁對(duì)亡企屬業(yè)泡的灘凈輸資臂產(chǎn)悔享哀有徒所慎有茫權(quán)偶，祥凈合資性產(chǎn)設(shè)是竄資厚產(chǎn)抖減煮去吧負(fù)騾債針后洲的靜余朽額存；（2）排所慚有帝者丘權(quán)叛益尾不景是粗一加個(gè)露獨(dú)鏟立盟的析要召素刪，后其沙金峰額尾的貫確劍認(rèn)源、圖計(jì)扇量辦需物依帥賴攻于棟資釋產(chǎn)袖和恩負(fù)疲債倚金備額洞的祝確食認(rèn)輪、夢(mèng)計(jì)撒量扛。負(fù)缺債嗎與萌所蝦有軍者哄權(quán)幟益港之殖間蜓的辣關(guān)壤系原：相套同僚點(diǎn)際：世都而是芒企姻業(yè)止可駕利掀用糞物鴉質(zhì)醋資狂源測(cè)的穴取雀得距來限源阿。不餓同筆點(diǎn)演：（1）招負(fù)購(gòu)債績(jī)需紗要竭償模還孫；守反腿映售企徹業(yè)溜作謹(jǐn)為柏債憂務(wù)拒人行與殃債趣權(quán)臣人總之蹦間朽的纏關(guān)懼系當(dāng)；銹形燦成徹債仙務(wù)薪資勢(shì)本公；（2）沉所奇有侵者敲權(quán)咱益榆不調(diào)需枝要器償義還其；紅反錯(cuò)映勾的譜是靜所荒有翻者廟對(duì)笛企陳業(yè)使的溜產(chǎn)猛權(quán)惕關(guān)襲系懇；穴形雙成斃永搏久冷性徑資揪本街。（傍二階）跪收歷入既、裂費(fèi)瘦用擱與狀利縱潤(rùn)1徑.收蒙入膏。收暫入躁是丙指檢企撤業(yè)殿在孔日撥常吩活渴動(dòng)躲中殲形駝成福的鈴、炒會(huì)么導(dǎo)侄致肌所臂有艱者集權(quán)磨益恩增遇加旱的避、丟與燈所統(tǒng)有疊者丑投修入拿資道本貢無鴿關(guān)雜的野經(jīng)顯濟(jì)斷利產(chǎn)益啦的厚總傲流駕入艱。P塑8涼1收域入炸只煌有毅在從經(jīng)療濟(jì)通利昏益步很曠可久能貢流奸入詳，捕從談而歲導(dǎo)怕致抄企仔業(yè)糕資喝產(chǎn)排增宇加才或僵者卻負(fù)層債港減蠻少淡，搶且魔經(jīng)梢濟(jì)恐利淋益鳥的惡流悲入隨額妻能吸夠漁可挑靠秘計(jì)著量襲時(shí)志才吐能內(nèi)予值以枕確牧認(rèn)揭。2螺.費(fèi)惕用是扔指息企渡業(yè)槍在仰日菌常漫活級(jí)動(dòng)看中暖發(fā)牢生吹的嘉、解會(huì)海導(dǎo)液致濕所灰有藍(lán)者嗓權(quán)濃益雷減束少飽的庫(kù)、冬與鋒向傷所吩有拾者汁分規(guī)配脹利艘潤(rùn)惕無駕關(guān)脹的居經(jīng)什濟(jì)劑利下益棵的惰總猶流準(zhǔn)出端。P紫8儉2費(fèi)合用姑只基有第在山經(jīng)白濟(jì)袋利盜益么很體可令能叔流州出栗從興而詳導(dǎo)烏致考企鞋業(yè)浴資裳產(chǎn)殲減耍少句或岔者躺負(fù)酸債安增退加片、五且截經(jīng)疫濟(jì)環(huán)利肥益租的針流拳出懂額弦能敘夠用可葵靠助計(jì)栽量斜時(shí)纏才弟能培予吼以騾確使認(rèn)井。費(fèi)率用去的譽(yù)特穗征派為犬：（1）赤是姨為駐取鄭得螺收四入繳而璃付原出災(zāi)的漂代偶價(jià)撤，也其豪確艱認(rèn)蘭應(yīng)助與櫻收畫入忙配逝比林；（2）乓表腫現(xiàn)朗為升企顏業(yè)率經(jīng)現(xiàn)濟(jì)賣利犧益棄的貢流壺出橫，蓮或各者涌說話是鏟企袍業(yè)雄收零入母的著一躲種謙扣障除堪。具勝體匪表胞現(xiàn)鍵為伯由資扒產(chǎn)之流晴出厭、凈資勾產(chǎn)局遞覆耗尋或蝕發(fā)針生珠負(fù)壁債雖；引潑起業(yè)遠(yuǎn)主換權(quán)表益佳減乞少，情但正不漏包削括縫與哄對(duì)氣權(quán)袖益灑所批有絲式者舉分捉配博有盆關(guān)鐮的蠢類恨似寸事服項(xiàng)幟?；畋锯n準(zhǔn)甩則坊第3智5條胡規(guī)拋定錄：企乏業(yè)損為衣生址產(chǎn)脆產(chǎn)杜品丟、致提膝供室勞駛務(wù)慎等夜發(fā)楚生精的灑可妻歸瞎屬界于腫產(chǎn)具品魯成筒本哈、剃勞撲務(wù)軌成割本兇等拆的振費(fèi)毒用呈，脂應(yīng)糕當(dāng)巖在序確監(jiān)認(rèn)綢產(chǎn)垮品映銷圖售釘收預(yù)入專、青勞太務(wù)印收括入淚等丟時(shí)它，頑將亂已辜銷抖售蛋產(chǎn)梯品掉、耗已用提玩供眉勞羞務(wù)薪的顫成請(qǐng)本款等錫計(jì)熱入崗當(dāng)婆期訪損升益嘉。企醒業(yè)廁發(fā)瓜生騰的鑰支捏出釀不灣產(chǎn)原生傾經(jīng)掉濟(jì)湯利黑益濫的漁，坑或采者參即銅使震能椒夠止產(chǎn)楚生億經(jīng)臂濟(jì)勢(shì)利腫益拔但凈不盾符卵合港或辰者潔不烈再毒符望合離資耀產(chǎn)尋確餓認(rèn)劍條斗件封的細(xì)，晶應(yīng)室當(dāng)誘在膜發(fā)占生感時(shí)映確該認(rèn)曠為扛費(fèi)寨用品，叫計(jì)滔入行當(dāng)池期啊損挎益仙。企躁業(yè)軟發(fā)哀生晃的款交腳易貿(mào)或屠者亭事本項(xiàng)捐導(dǎo)基致粱其回承瓦擔(dān)革了寬一稀項(xiàng)聰負(fù)貿(mào)債祝而吊又傻不爐確框認(rèn)含為堤一圾項(xiàng)擋資肢產(chǎn)逢的爹，撞應(yīng)偶當(dāng)狹在鳴發(fā)碎生淘時(shí)茫確忽認(rèn)慢為確費(fèi)遭用像，宋計(jì)糊入帶當(dāng)預(yù)期薯損朱益填。正咸確蠢區(qū)泄分支財(cái)出激、搜費(fèi)猾用忙、沿成樸本開和灶損垮失1支宅出E混x寄p唯e壺n撇d婆i忙t摧u杠r馬e協(xié)s最恒大土的招一餐個(gè)惰概招念兄，恩所竹有屢資炸金前流附出嚇都蛋可蜘稱塵為充支弊出慨，丟如請(qǐng)經(jīng)討營(yíng)陣性通支像出挽，習(xí)資級(jí)本摧性竭支洽出塊，素分原配鋤支刊出枝等創(chuàng)。費(fèi)詳用拋是概經(jīng)旦營(yíng)認(rèn)支余出做的璃一疑種午，坑即旨收擱益葛性影支尋出銳。2費(fèi)暫用E腹x胞p團(tuán)e刮n儉s范e黑s分吸為生矛產(chǎn)肝性頌費(fèi)熔用和期差間支費(fèi)商用;生剩產(chǎn)性性魄費(fèi)什用斃又鋼分霜為直鏈接席費(fèi)獵用和間奶接冊(cè)費(fèi)票用;直下接要費(fèi)守用抹是田直白接敘為撿生扭產(chǎn)測(cè)某律種姜產(chǎn)奇品款而買發(fā)譯生花的令，薄如直各接莖材直料、直紹接半人游工等燈，夸直茫接蔬費(fèi)務(wù)用駛發(fā)懲生媽時(shí)直新接賀計(jì)扶入酷生窯產(chǎn)釀成潛本。間掩接銜費(fèi)翁用訂是多瓦種態(tài)產(chǎn)狠品魂共增同棒耗科費(fèi)晶的蟲生度產(chǎn)篇性竹費(fèi)駱用，攔間范接盈費(fèi)侵用競(jìng)發(fā)嬸生孟時(shí)熔先景在制壘造賞費(fèi)環(huán)用坑賬歉戶中經(jīng)歸戴集桑，莖期度末鄙按蹤蝶一聾定魯標(biāo)拿準(zhǔn)弓分著配爆進(jìn)卷入漿具誤體產(chǎn)階品查生勵(lì)產(chǎn)曉成印本。期論間涂費(fèi)獲用：管鞠理刻費(fèi)秩用窩、撐銷耗售訊費(fèi)厲用憂、揪財(cái)瘡務(wù)氣費(fèi)族用蟻。螺期債間雀費(fèi)垮用趟直竊接跨進(jìn)漢入當(dāng)箭期腿損青益。3成線本C抽o得s隔t西s一灶項(xiàng)銜資栽產(chǎn)憲在六取責(zé)得欲過怕程腹耗竟費(fèi)資的瘡直斃接苦費(fèi)活用茫，例加光上洗分澇攤躬的乞間剪接謙費(fèi)腔用兇。擊如樹生背產(chǎn)肝費(fèi)拉用筐的潛“臣對(duì)匆象啦化睬”券，肝就掉是涼產(chǎn)屢品姑成鞠本戒。4損刊失L耍o甜s柜s梅e卻s損巷失怪不閃能始帶沒來敵預(yù)話期準(zhǔn)的暗收惹入污；罰河款攪等靜非芽常但項(xiàng)鳳目敢支王出迅直榆接膽確膛認(rèn)著為倉(cāng)損旦失欄，榜計(jì)片入當(dāng)臭期屈損慌益。支滴出挎、菊費(fèi)禍用激、我成灘本返和吸損墓失科的內(nèi)關(guān)抓系秋圖3擦.利疫潤(rùn)損是物指摩企獎(jiǎng)業(yè)飄在還一餡定寒會(huì)肯計(jì)愛期鑒間虹的山經(jīng)集營(yíng)哪成品果,利怎潤(rùn)泄包悅括廣收會(huì)入冠減漿去包費(fèi)小用慘后漲的聾凈擠額枕、貧直伐接端計(jì)巾入返當(dāng)夏期是利殘潤(rùn)擇的扯利恒得林和京損鑰失用等印。直謀接擴(kuò)計(jì)寧入景當(dāng)麥期威利鮮潤(rùn)慢的礦利蹄得萌和納損洽失唉，趁是證指資應(yīng)跟當(dāng)技計(jì)難入順當(dāng)易期蜘損廳益餅、立會(huì)崗導(dǎo)洪致極所援有臨者握權(quán)男益借發(fā)摸生兼增精減震變爐動(dòng)孟的鋼、邁與約所繡有航者符投冠入遍資晚本宣或獅者龜向最所兩有捧者刻分奸配目利弟潤(rùn)寫無壇關(guān)券的蛇利振得盆或暮者刊損榜失惕。利秘潤(rùn)技金保額妄取米決慚于憐收獅入治和若費(fèi)槐用援、峰直閱接量計(jì)聚入探當(dāng)銷期倘利垮潤(rùn)譜的變利脖得跨和繁損歐失值金骨額臥的狡計(jì)酬量譽(yù)。由訪于棄這齒是歇一恰個(gè)扇事厲物鎖從苗兩膝方女面萌看楊待扣的封結(jié)幻玉果吊，唉即娃表耳現(xiàn)瓣形補(bǔ)態(tài)杜的屈資債產(chǎn)欲，針取召得習(xí)來凡源毯的框負(fù)薦債家和烈所吼有陶者頃權(quán)熊益暴，執(zhí)所切以喘二箭者遷總擾是材相愉等刮的欄。資產(chǎn)物質(zhì)資源負(fù)債所有者權(quán)益資弓產(chǎn)＝負(fù)片債微＋曾所螺有競(jìng)者圈權(quán)炸益第伯三幅節(jié)囑會(huì)誰計(jì)沈?qū)ι老蟾杜c豆會(huì)筑計(jì)突要撐素廣二長(zhǎng)、固會(huì)驗(yàn)計(jì)貌要趨素收入利潤(rùn)費(fèi)用會(huì)捎計(jì)嬌等思式A本c倡c侍o書u鍬n礦t含i勇n的g遙E甩q磨u集a枝t資i診o免n師s1靜害態(tài)斧方鑒程監(jiān)式撓：資圍產(chǎn)=負(fù)揀債+所殊有汪者鏈權(quán)嗚益2動(dòng)饒態(tài)桂方緞程案式俱：收浙入-費(fèi)絮用=利謠潤(rùn)3綜己合塑方代程駕式懼：資栽產(chǎn)+費(fèi)便用=負(fù)克債+所次有派者介權(quán)版益+收藍(lán)入三角個(gè)砌等規(guī)式右奠掀定理了拐財(cái)搜務(wù)趨會(huì)裹計(jì)蹄的纖理沾論型框嬸架不奮同友會(huì)飼計(jì)儉要督素熄的奧相內(nèi)互爭(zhēng)轉(zhuǎn)寸化資賣產(chǎn)寸通的過奇使拆用馬或贊出貓售值轉(zhuǎn)房誠(chéng)化迎為甲費(fèi)進(jìn)用鋤；產(chǎn)殺品剃完竭工掙驗(yàn)菌收攝入避庫(kù)惜，劑生品產(chǎn)推費(fèi)非用背轉(zhuǎn)潤(rùn)化叢為忙資撫產(chǎn)鉗；負(fù)拜債闊轉(zhuǎn)騎化派為限收治入樂：躺以盆貨孟抵裂債負(fù)哪債處轉(zhuǎn)賽化命為床所枕有崗者亦權(quán)為益界：蠢債惹轉(zhuǎn)陪股2現(xiàn)篩金2黑8銀識(shí)行高存顏款1周4鐮0應(yīng)渾收廁賬陰款4劇8夜0存普貨3勤5鋤0固垮定拒資喬產(chǎn)短襲期鑒借喬款2俘0緞0應(yīng)學(xué)付熔賬牲款4她0叢0實(shí)驅(qū)收勢(shì)資畢本3擇5炭0盈景余穿公忌積5梁01樸0伯0彈06找0峰0灘+鎖4仆0刃0資產(chǎn)負(fù)債所有者權(quán)益進(jìn)括一騾步語解拜釋箭：企從業(yè)慢通謠過帝銷腹售丙商頌品酸或銳提霉供惠勞帽務(wù)清，絨以羅現(xiàn)舅金揪或到者甚應(yīng)吹收陜賬忘款和的友形嘴式叫，級(jí)從座客啊戶軋獲雁得逝的魄收謙入罪，再導(dǎo)監(jiān)致孟了涉資該產(chǎn)板增傭加等和炭所芹有旱者熔權(quán)伶益多的裂增啞加合。企稅業(yè)賓為蜻了總獲律得奪收竊入根就償需濫要給支預(yù)付獅費(fèi)是用魂，虹一載旦志資兔產(chǎn)盞投硬入季使讓用羅，差資武產(chǎn)貴形朱態(tài)懸就診轉(zhuǎn)玩變艇為雷費(fèi)替用打形關(guān)態(tài)脆，傲因撓此熊費(fèi)斯用姓可粉視此為天瞬近間臂的浴資倘產(chǎn)拾，牢費(fèi)砌用福的托增芬加指導(dǎo)盈致絕了上資論產(chǎn)悄的備減罪少承和配所旋有鋤者淹權(quán)泊益諒的絮減寇少葵。利盲潤(rùn)仍也歪可殿以稅理緊解回為陸企裳業(yè)丹凈抖資冰產(chǎn)偽的察增悲加伴額飯，增亦蔬即埋所牧有疼者潔權(quán)舅益千的竭增鄙加網(wǎng)額蛇。企僅業(yè)血發(fā)送生埋下泰列濃經(jīng)隨濟(jì)嶼業(yè)慮務(wù)用將由會(huì)院對(duì)址會(huì)尖計(jì)譽(yù)等扶式吃產(chǎn)釘生情影絕響音。1寶.物鉗質(zhì)街資對(duì)源旗流濁入涉企掠業(yè)挺。2慶.物形質(zhì)嘗資田源辦流票出柴企經(jīng)業(yè)渴。3幕.物向質(zhì)閱資辰源桃的欺表占現(xiàn)砌形達(dá)態(tài)月在夾企員業(yè)求內(nèi)施部夜相冬互惕轉(zhuǎn)感化芒。4起.物維質(zhì)栽資泰源弱的糧取怖得甘途妥徑分在谷企夠業(yè)蒼內(nèi)南部艙相攤互從轉(zhuǎn)主化勵(lì)。但痰是稼，腳上銅述信經(jīng)形濟(jì)寇業(yè)拋務(wù)桶都甜不飄會(huì)液破孟壞誰會(huì)某計(jì)泳等隨式聚的寄平溝衡秀關(guān)接系盟。1鋸.物艷質(zhì)醬資是源逢流崖入類企關(guān)業(yè)腫。經(jīng)伯濟(jì)廈業(yè)兼務(wù)葉發(fā)棒生炊引溜起鄭會(huì)包計(jì)日等蝴式笑的頓左襖右坦兩排方章等貨額康增邁加晚，圣即塊資御產(chǎn)番增擔(dān)加獸，圖負(fù)且債惜和彼所陳有駐者決權(quán)蕩益商也洲增雞加鋪，路會(huì)浪計(jì)給等內(nèi)式過保寧持勾平耐衡藥。資產(chǎn)負(fù)債所有者權(quán)益2現(xiàn)助金2峽8銀撫行涉存激款1夜4倦0應(yīng)坡收革賬邊款4袖8廟0存錫貨3憤5蓮0固恨定帆資扁產(chǎn)短兩期切借勒款2當(dāng)0捎0應(yīng)榜付比賬闊款4鎖0躲0實(shí)罵