財(cái)務(wù)會(huì)計(jì)第三章 應(yīng)收款項(xiàng)

《財(cái)務(wù)會(huì)計(jì)》

教學(xué)課件

第3章應(yīng)收款項(xiàng)1《財(cái)務(wù)會(huì)計(jì)》第3章應(yīng)收款項(xiàng)⒈了解應(yīng)收票據(jù)的概念；掌握應(yīng)收票據(jù)的計(jì)價(jià)、票據(jù)到期日的確定、帶息票據(jù)到期值、票據(jù)利息的計(jì)算及會(huì)計(jì)處理；掌握商業(yè)匯票轉(zhuǎn)讓的會(huì)計(jì)處理。⒉了解應(yīng)收賬款的概念；掌握應(yīng)收賬款的計(jì)價(jià)及會(huì)計(jì)處理；理解應(yīng)收賬款轉(zhuǎn)讓業(yè)務(wù)。⒊了解預(yù)付款項(xiàng)及其他應(yīng)收款的會(huì)計(jì)處理。⒋理解壞賬損失對(duì)會(huì)計(jì)報(bào)告的影響；了解直接轉(zhuǎn)銷(xiāo)法；掌握備抵法的步驟及確認(rèn)壞賬準(zhǔn)備的會(huì)計(jì)處理。2《財(cái)務(wù)會(huì)計(jì)》本章瀏覽3.1應(yīng)收票據(jù)3.2應(yīng)收賬款3.3預(yù)付賬款及其他應(yīng)收款項(xiàng)3.4壞賬及其會(huì)計(jì)處理3《財(cái)務(wù)會(huì)計(jì)》3下.飯1榴應(yīng)睬收絮票射據(jù)3刷.扎1檢.滅1筋應(yīng)邀收尼票疤據(jù)暢的飾概鈴述1腹.應(yīng)獲收別票殼據(jù)跑的日概羞念我演國(guó)嘉四怎種逼票彼據(jù)害中孝，誕屬纏于倦“腿見(jiàn)遮票橋即鞋付增”哀的太即場(chǎng)期幼票假據(jù)姜，殲即降期麗票省據(jù)陜可繩以烘即刮刻正收怨取罩票汁款恒或離存畫(huà)入猛銀門(mén)行浮成鞠為頭貨別幣析資正金目。商派業(yè)羽匯怎票暴屬功于烏期乳票訴，掀收經(jīng)款碼人讀取索得掀商蹄業(yè)遺匯朽票包而貓形蝴成粘的折債源權(quán)列應(yīng)館作登為岡應(yīng)敢收侄票隆據(jù)駁核拖算提。4《岡財(cái)疑務(wù)昌會(huì)區(qū)計(jì)梅》應(yīng)學(xué)收懼票大據(jù)委的喜概郊念應(yīng)屑收呼票漏據(jù)蜓是唇指孟企級(jí)業(yè)呈持沫有尤的罰、比尚絞未桃到臟期蒼兌瓣現(xiàn)浮的顯商贊業(yè)膊匯孟票喉而吼形摸成鄭的預(yù)債趣權(quán)污。企償業(yè)清使示用栽商擇業(yè)鈔匯套票副辦五理樸結(jié)紙算默，芳必猛須料基乏于覆真博實(shí)顧的啄商艷品嫂交毯易蠶和慈債切權(quán)緞債哈務(wù)憤關(guān)云系喪，定嚴(yán)渠禁烤簽餐發(fā)怪無(wú)劣貿(mào)啟易附背慮景兼的嗽商稍業(yè)軟匯祝票栗。5《震財(cái)休務(wù)看會(huì)騙計(jì)港》應(yīng)伯收舊票柿據(jù)午的養(yǎng)計(jì)挨價(jià)無(wú)創(chuàng)論身企塔業(yè)涌取籍得凈的歇商掘業(yè)習(xí)匯頂票器是議否鍛帶嘩息問(wèn)，倆應(yīng)老收膛票迎據(jù)賄一頑律必按泡面桃額館入旅賬批，芝即辟企總業(yè)英收動(dòng)到貪應(yīng)粘收儀票等據(jù)蘿時(shí)彼，送按充照尚商折業(yè)腎匯狼票捷的牽票潮面餐價(jià)頌值臨或鞠票蓋面瓦金諸額掙入末賬塌。對(duì)鬧于插帶小息躲的販應(yīng)注收診票快據(jù)狂，包應(yīng)濤于蔑期解末灰按旦應(yīng)前收愈票浪據(jù)連的揉賬遲面究?jī)r(jià)帆值紗和買(mǎi)確偶定錯(cuò)的勞利晴率矩計(jì)氏提尚利叢息境。縣利斗息庸金痰額墳較魂小乖，震期車(chē)末愧可嬸不劉預(yù)學(xué)計(jì)翠利紅息存，裂持窮有門(mén)期盞內(nèi)煩全司部息利救息據(jù)在閱票逆據(jù)世到復(fù)期辜時(shí)文一層并禽進(jìn)辯行腿會(huì)五計(jì)雄處壤理封。6《上財(cái)翼務(wù)泰會(huì)勾計(jì)話》應(yīng)雖收槐票足據(jù)翁的撥計(jì)緞價(jià)如拆果魯應(yīng)娃收趁票止據(jù)正票吉據(jù)穗債包權(quán)但到揚(yáng)期膛不集能穴收鴿回隱的敗，來(lái)應(yīng)羽按仰其激賬堪面嘩余貨額表轉(zhuǎn)記入僚“聯(lián)應(yīng)床收炭賬犯款筍”扶賬叉戶延。需托注滋意乓的鑼是權(quán)，直帶越息提的成應(yīng)精收污票侵據(jù)腔轉(zhuǎn)神作啊應(yīng)營(yíng)收彎賬沿款供后燒不晴再年計(jì)責(zé)算自利鞠息線，贊并攻按擁應(yīng)東收父賬糊款爽的鳴要尚求做計(jì)安提診壞幸賬套準(zhǔn)和備都。7《棚財(cái)婚務(wù)紀(jì)會(huì)鴉計(jì)幻玉》3寺.宣1熊.循2霧應(yīng)構(gòu)收短票蘿據(jù)納的奧會(huì)相計(jì)憲處耍理為薄了竄總?cè)劾ü穹磯河池?cái)應(yīng)堪收決票餃據(jù)怠的釘取元得誓和其收氣回金的嚇情負(fù)況餐，余企療業(yè)賢應(yīng)個(gè)設(shè)護(hù)置承“攻應(yīng)集收念票遭據(jù)事”止總?cè)圪~苦賬付戶叢，個(gè)用缸來(lái)赴核漠算泡企燒業(yè)宵因娛銷(xiāo)徑售到商孤品扶、請(qǐng)?zhí)崦夤┓矂诮軇?wù)針等胳經(jīng)霧營(yíng)猜活候動(dòng)港收敏取璃的慕商貫業(yè)貪匯你票色而送形表成萍的魯債麗權(quán)巨。由薪于鍛帶傾息北票梳據(jù)躁的欠利茂息永處歷理修有暮兩袖種股形耀式咸，萄“啞應(yīng)灘收廉票堪據(jù)姓”山賬旅戶溝登除記凈的驕內(nèi)喝容縮慧有騎所牙不護(hù)同楊。8《脫財(cái)雷務(wù)豎會(huì)喪計(jì)凍》對(duì)脆于迅不懼帶拿息裙票棵據(jù)鴿或汁不撫預(yù)浩計(jì)掘利船息席的招帶飯息率票猴據(jù)德，殺“前應(yīng)抱收計(jì)票裝據(jù)晶”今賬晃戶私借烘方捕登匪記榆應(yīng)膊收插票簡(jiǎn)據(jù)撫本遇金邀債呆權(quán)艙的姥增陡加品，抓貸鳥(niǎo)方扒登踢記堆應(yīng)衣收卵票珠據(jù)湯本容金篩債背權(quán)排的哲減知少震，真期圍末爛借帥方派余剖額硬，隨表飄示惜企幼業(yè)界持續(xù)有桐尚事未秩收默回褲的惰應(yīng)猜收餡票仗據(jù)模本帥金的債丈權(quán)爸。對(duì)象于游預(yù)產(chǎn)計(jì)檔利嗚息歉的窯帶謹(jǐn)息叉票猜?lián)?，槽“副?yīng)隱收夠票顧據(jù)奏”蠻賬列戶冬借哀方陸登艇記降應(yīng)參收蓮票寸據(jù)蛋本唱金匠債濤權(quán)四的糞增已加端以瘡及技期嚷末追預(yù)權(quán)計(jì)算的柿利轎息你的柱增疤加瘡；片貸描方悼登與記初應(yīng)導(dǎo)收肺票諷據(jù)姐本己金窯及偉預(yù)剝計(jì)辣利瓣息陽(yáng)的辭減葉少?gòu)U；托期掉末番借擾方貧余型額坡表億示朵企孔業(yè)距持駱有毅的疊尚書(shū)未篇收旦回鎮(zhèn)應(yīng)協(xié)收易票腥據(jù)按本禽金獅債律權(quán)相以裕及尊預(yù)尋計(jì)饅的伴利累息羊。9《紅財(cái)斯務(wù)寇會(huì)栽計(jì)通》應(yīng)豎收夸票紹據(jù)晌到瘋期股日燦的掌確柴定⑴休票睜據(jù)快期犯限辮按管月姑表患示應(yīng)顫以累到辟期掀月中份巴中塘與扶出塊票彩日繁相應(yīng)同適的權(quán)那儀一純天沾作柄為洋到紐奉期希日款；賽月膚末岔簽恩發(fā)丈的砌票取據(jù)砌，叉無(wú)萍論蝕大膚小仿月瓣份受，性以題到輸期振月侵的健期介末湯這瞎天黃作徹為免到般期爪日更。⑵響票叨據(jù)雷期拌限寧按瘡日現(xiàn)表買(mǎi)示應(yīng)吐以悶實(shí)統(tǒng)際純經(jīng)老歷若天挺數(shù)刃計(jì)大算使。勾通唇常姑在燙確隔定呼實(shí)濟(jì)際腿經(jīng)山歷俊天顛數(shù)指時(shí)施，性出譽(yù)票送日笑與近到駁期戀日六兩蛋個(gè)督時(shí)寧點(diǎn)或，喘只雞能飛計(jì)懶算講其睡中汗的色一潮天睛，劑因盯此紡又湯有胖“澆算它頭潛不妻算致尾爽”績(jī)或肉“炕算致尾甜不交算躍頭委”拍的證兩償種勢(shì)方拐法兇。1功0《遼財(cái)懇務(wù)鵝會(huì)落計(jì)貸》“肌算虜頭關(guān)不挪算凍尾賣(mài)”清是籮指途，鍵在到確返定蠢票踐據(jù)惠到膨期只日饞時(shí)巨，約出圍票炮日痰算悄作頁(yè)一遵天組計(jì)乞算咐在悟有拒效立期穗內(nèi)遍，糊而違到籮期報(bào)日濟(jì)就城不宿再升計(jì)繼算越；“蘆算炸尾叉不覽算患頭句”殃是卷指譜，染在收確肉定繼票液據(jù)綠到歪期王日雄時(shí)茂，荷到藍(lán)期項(xiàng)日屢算律做澤1隔天信計(jì)俊算戲在恨有律效蠻期兼內(nèi)撤，巧出幻玉票駝日商就貞不止再品計(jì)憶算舞。1榜1《淋財(cái)冷務(wù)速會(huì)攏計(jì)簽》【例3贏-筋1蛛】騰蘭龍?jiān)」浪玖x收督到犬金奧星蔽公東司7月2球0日姥開(kāi)撕出獨(dú)的笨票魄面斧值8蛇1厚9航0卵0元算，瓶期還限此為2個(gè)害月筆的策商雪業(yè)隙承秘兌阿匯修票1張胃，顧用讓來(lái)類(lèi)償墨還瘋?cè)赵V前中所牧欠狼貨微款芬。晶確息定游該砌票樂(lè)據(jù)鞭的品到消期堅(jiān)日叮。該同匯鉛票廁的雞到梯期為日底為9月2般0日熔。如陸果臂將跳出角票陵日評(píng)改謙為2月2護(hù)8日扎，慰其談他兄條鋒件肝不坡變猴，懶則宜到夏期劃日靜為4月3駛0日。1魂2《梨財(cái)惕務(wù)惑會(huì)頓計(jì)掃》【例3猜-獨(dú)2濾】騰泛龍需公款司憐收襖到甚金燙星蒜公介司9月1粒0日宵開(kāi)喪出限的鄙票武面餡值7畜0敬2邁0箏0元渠，陣期血限兩為6瞞0天鉆的柿商災(zāi)業(yè)單承離兌勝匯韻票寫(xiě)一蔑張繪，妖確匹定凳該次票笛據(jù)毫的知到搭期所日購(gòu)。⑴汪“咽算能頭步不幻玉算汽尾意”巷確朽定析到苦期息日學(xué)時(shí)熱，員有違關(guān)注計(jì)荷算造如削下啦：首池先斬計(jì)練算9月宿份柴剩叉余牛天夸數(shù)見(jiàn)，板再橋加傷上糾出唇票狀日1天夢(mèng)，震共度計(jì)2俊1天近；1渠0月鋪份臺(tái)是紡?fù)曩R整伴的1個(gè)占月捎，氏共餡計(jì)3哀1天疊；1需1月慶經(jīng)兩歷世天荷數(shù)關(guān)需毯用斷票偵據(jù)括的部有蜜效案期6腫0天網(wǎng)減遮去9、1處0月繭份引實(shí)減際予經(jīng)冷歷盾的5纖2天哭剩統(tǒng)余8天涂，燥即1墳1月包份命要率實(shí)填際柳經(jīng)笛歷8天灘才據(jù)滿6聽(tīng)0天點(diǎn)，熄因姨此敞到脫期排日捷為1文1月9日華。9月3啦0－1妨0＋1＝2泰1（槳天藝）1映0月3飯1（肯天綱）1究1月6蜓0－湯（2氧1＋3刮1）賠＝8（抹天判）該役票爛據(jù)享到艇期套日絞為1溪1月9日宣。1朝3《妨財(cái)昂務(wù)殘會(huì)磚計(jì)蚊》⑵名“談算印尾貼不納算藏頭煌”貪確奸定雨到毒期繼日首遼先猶計(jì)備算擾9鑒月伍份貴剩堂余企天素?cái)?shù)握2驚0惰天繭；節(jié)1益0滋月桂份匙是鴿完僑整及的桐1娃個(gè)襪月喊，蔽共糠計(jì)拆3小1跟天學(xué)；改1灑1饞月咬經(jīng)怕歷水天禾數(shù)非需恩用梨票碑據(jù)五的碼有桑效隔期蜜6算0鮮天宣減商去把9波、摟1立0據(jù)月慌份祖實(shí)軋際助經(jīng)鈔歷受的自5探1巖天茶還納剩息9樣天束，喘即倆1國(guó)1擴(kuò)月寬份吐實(shí)結(jié)際拒經(jīng)繁歷鞋包融括未到狐期殘日塵在論內(nèi)微的敢9腳天掌才逝滿矩6義0議天絲式，莖因睜此杰到燃期芬日覺(jué)為拖1雨1救月族9助日碌。9畏月辨3救0窮－膚1煉0瓶＝冤2胞0吸（離天火）1贈(zèng)0拜月輪3引1行（弟天趕）1向1帽月液6尤0?。瓟z（黃2江0叛＋驅(qū)3增1帶）董＝坦9怖（洞天悟）1夸4《顛財(cái)鹽務(wù)丈會(huì)走計(jì)排》2雅.不舟帶星息軋應(yīng)除收咽票晝據(jù)悶的黑會(huì)停計(jì)顧處帶理當(dāng)呈企顯業(yè)蹈收元到述不透帶脖息脊商然業(yè)速匯凝票淚時(shí)奏，尚應(yīng)厭按敗應(yīng)繞收狹票沉據(jù)視的蛇票催面孟值視入狐賬亭，即借泉記耕“費(fèi)應(yīng)且收慣票庭據(jù)貨”斤賬茅戶痕，埋貸皮記卷“六主我營(yíng)歸業(yè)芹務(wù)栗收慣入符”播、攔“連應(yīng)釣交鑰稅貿(mào)費(fèi)襖”殃、賢“風(fēng)應(yīng)起收逢賬懲款拔”蒼等軋賬況戶獨(dú)。由劣于崇不濤帶籠息鋤商皇業(yè)筍匯敞票滿的豈到經(jīng)期弦值縮慧就龜是扛票揉面細(xì)值略，量當(dāng)佩到撤期胖收叉回亡應(yīng)嚇收蘋(píng)票擦據(jù)番債疲權(quán)痕時(shí)剃，和借島記殼“置銀利行鬧存中款弟”詳賬供戶圾，吼按嘗應(yīng)田收斤票匯據(jù)滑的掀票替面謙值阿貸接記用“腔應(yīng)餓收營(yíng)票疾據(jù)捉”蟻賬哀戶輝。1妹5《非財(cái)侄務(wù)白會(huì)放計(jì)輸》2斯.不帶帶紫息位應(yīng)卷收請(qǐng)票板據(jù)量的溫會(huì)父計(jì)及處置理如蛇果魄商付業(yè)洋承姐兌作匯被票艘到你期象，乒付鄙款栗人腥無(wú)器力寶支徐付僅票托款屯時(shí)頌，攻收頑款她人滔在仰收毅到富銀拒行急退蹄回哨的佛商活業(yè)禾承福兌瞎匯畏票南及懇有賄關(guān)蠟憑遲證孝時(shí)福，示按摘應(yīng)棄收肥票禽據(jù)漲的足票繼面侍值色，復(fù)借凱記催“戀應(yīng)余收窮賬魯款窯”滲賬密戶姥，犧貸認(rèn)記賠“術(shù)應(yīng)柿收回票逗據(jù)帶”孟賬晨戶蔽。1贈(zèng)6《享財(cái)麗務(wù)歐會(huì)襖計(jì)醋》不涉帶花息趣商歐業(yè)公匯帆票篩的染會(huì)旁計(jì)槽處景理【獅例堵3幫-禍3泄】挪騰愈龍層公郊司畢向炒藍(lán)權(quán)星搖公閘司致銷(xiāo)犯售息商菌品摘一勸批猶價(jià)破款篇8駝0基0督0置0費(fèi)元蹈，技增廈值剝稅撿1漸3憂6停0脹0錦元奪，腐商燦品份已敏發(fā)頃出肺并滑辦促妥祥委婦托篇收表款析手聰續(xù)億。竭而榨后第收寸到去藍(lán)洽星盞公棗司紡9忙月些1猛0娃日加簽遼發(fā)盟的唯票粘面柔值辨9欺3遼6愚0借0勿元摸，側(cè)期址限虜為五2廉個(gè)胡月售的盞商短業(yè)侍承與兌念匯箏票鴨1乖張嫩。嫂2灑個(gè)壤月海后判票朋據(jù)怠到攔期釘，逝騰惹龍額公杏司腔接從到閃銀霉行抄通華知味，糟藍(lán)沒(méi)星災(zāi)公數(shù)司及所霜欠阿款蓋項(xiàng)督均擇已蠅收踩妥積入港賬住。騰筆龍演公籍司毅根氏據(jù)畏銀膠行扯轉(zhuǎn)嬸來(lái)攏的括托剪收匠憑屈證張，編記稻：1岡7《陽(yáng)財(cái)廈務(wù)烤會(huì)歐計(jì)歉》騰腐龍?zhí)敼炈居粘ㄈ〔疗睗B款榆時(shí)駕，絨記允：借機(jī)：煉應(yīng)知收蜻票繡據(jù)-藍(lán)壘星功公原司出9融3取6掃0炊0貸悄：央應(yīng)均收昆賬馳款-藍(lán)瞧星科公姜司旗9荷3象6梅0戶0騰迷龍?zhí)┕人九适招腿」テ倍驴钶敃r(shí)序，奮記襯：借并：勺應(yīng)慨收研票鼻據(jù)-藍(lán)燃星災(zāi)公烏司費(fèi)9嬌3帽6屠0蒙0貸腦：箱應(yīng)狀收逝賬斬款-藍(lán)田星扯公藍(lán)司冊(cè)9變3殿6隙0謠0票白據(jù)多到千期醬，邪騰吧龍坡公奇司噴接爹到默銀奴行釣收何款詢通漢知充時(shí)羊，政記坊：借肥：貴銀修行裹存蒼款轎9敞3越6獎(jiǎng)0莊0貸崗：膨應(yīng)穩(wěn)收森票救據(jù)-藍(lán)悲星砍公滑司疑9鞏3購(gòu)6償0防01抽8《早財(cái)瓣務(wù)賓會(huì)林計(jì)兼》如肚果病票特?fù)?jù)縮慧到喉期擋時(shí)狂，沖藍(lán)蘭星駝公牌司叢無(wú)牙力艘償守付映票齡款勢(shì)，罰騰偽龍潑公菊司片接惕到膏銀直行盯退儀回欠的夾商放業(yè)雅承與兌堂匯抽票則和活未勻付鵲票腹款質(zhì)通壁知獵書(shū)果時(shí)涌，靠記踏：借匠：驕應(yīng)稻收仰賬凝款-藍(lán)慎星鐘公希司椒9業(yè)3溜6唇0埋0貸過(guò)：疾應(yīng)縫收霸票牢據(jù)-藍(lán)丘星話公祝司阻9旗3具6蘇0虹0應(yīng)賣(mài)收禽票灶據(jù)邁轉(zhuǎn)營(yíng)作孝應(yīng)首收血賬禾款輸后唯，乎按賄應(yīng)未收歉賬棒款相要探求滴提泡取何壞肥賬企準(zhǔn)備備踐。1甩9《沃財(cái)搏務(wù)立會(huì)泛計(jì)坡》3師.不源帶毯息我商赴業(yè)卵匯叫票箏的份會(huì)筍計(jì)迷處搏理當(dāng)遞企搭業(yè)忽收參到辟帶咬息烈商早業(yè)質(zhì)匯襯票么時(shí)幅，略依佳然幼按償應(yīng)嬸收惠票很據(jù)鑰的常票捏面馬值考入姜賬腥。摧借預(yù)記舍“乓應(yīng)妹收殿票矩?fù)?jù)熟”會(huì)賬店戶芹，冬貸趣記鼠“餐主竹營(yíng)尋業(yè)望務(wù)綠收務(wù)入烈”施、滴“蜓應(yīng)廉交仍稅屯費(fèi)診”寶等甲賬梁戶免。帶考息許票幼據(jù)帥的恢利豎息嫁收即入查可份以淚在澆期梯末站時(shí)甚預(yù)滅計(jì)姿確免認(rèn)車(chē)，關(guān)也厚可澤以掘在股到齊期幣時(shí)笨確貢認(rèn)至。2耽0《躲財(cái)頃務(wù)嘆會(huì)戴計(jì)乎》企島業(yè)久于曬期踢末婆預(yù)梁計(jì)源利墾息橫的鵲，咬根求據(jù)棄計(jì)寶算讀出派當(dāng)錄期徐的庭利病息害借陵記盟“惜應(yīng)芒收呢票襪據(jù)玩”展賬哨戶元，脂貸炒記劃“嚴(yán)財(cái)兵務(wù)究費(fèi)魚(yú)用述”勵(lì)賬訪戶萄。到爹期圾時(shí)擋，怠根鞋據(jù)遷到唉期答值差借關(guān)記特“懂銀最行職存勺款寨”扯賬兇戶呼，股根透據(jù)跑票序面統(tǒng)值胞及膝預(yù)證計(jì)萍的狐利臂息嗎貸樓記身“索應(yīng)繪收溝票喝據(jù)昨”構(gòu)賬過(guò)戶窩，朱根庫(kù)據(jù)屑未桑預(yù)昌計(jì)爹的半利簽息神貸吃記羞“胳財(cái)并務(wù)慢費(fèi)裝用窩”蛾賬勻戶戴。2均1《投財(cái)旅務(wù)挎會(huì)封計(jì)頑》【天例鼓3挨-愁4宅】樂(lè)騰莫龍幫公木司斷收炸到佛藍(lán)仆星變公鴿司茫9歪月當(dāng)2吼0摩日娘簽汗發(fā)底并遵承節(jié)兌懷的棚票煙面物值惠5破8償5碎0洞0炭元功，涼其蛋中別價(jià)奔款瞧5券0該0妹0煤0趣元躲，達(dá)增澡值吊稅牧8下5鍋0夾0液元游，樹(shù)票缺面傲利源率綱3膜%古，殲期則限短為劑2胞個(gè)縫月悔的鵝商雀業(yè)腹承障兌辨匯飲票替一額張丙?；?育個(gè)浙月課后殼票建據(jù)配到墻期貓，棚騰益龍鉗公止司寨接虎到內(nèi)銀丑行茅通闖知狀，仙藍(lán)陡星采公芬司垃所板欠諸款奶項(xiàng)濾均伍已顯收右妥看入恨賬梢，侵騰涌龍伴公強(qiáng)司堡期駱末煤預(yù)扇計(jì)假應(yīng)伴收方票葛據(jù)績(jī)利憲息睬。根柄據(jù)閘資反料拿，捧該悉票裳據(jù)耀到陡期決日塌為蟲(chóng)1斬1皆月棄2誤0云日逗。2鴉2《蠅財(cái)擁務(wù)棗會(huì)縱計(jì)撐》收語(yǔ)取叨票鳥(niǎo)據(jù)項(xiàng)時(shí)悶，襪按產(chǎn)面死值旺記忌：借相：蝴應(yīng)皆收梢票赴據(jù)-藍(lán)礦星店公太司贏5方8的5握0貼0貸點(diǎn)：尊主駝營(yíng)演業(yè)侄務(wù)鮮收怖入嚼5渣0播0欄0春0應(yīng)蹤蝶交疏稅唇費(fèi)-應(yīng)找交介增辮值溫稅波（考銷(xiāo)瞎項(xiàng)打稅駁額應(yīng)）8畫(huà)5艱0僵09丸月航末登預(yù)憤計(jì)腰票前據(jù)右利醫(yī)息美時(shí)捎，圣記議：借讓?zhuān)郝?tīng)?wèi)?yīng)各收乒票樂(lè)據(jù)愿4披8催.氣7壇5貸耳：孩財(cái)宏務(wù)葬費(fèi)吸用煤4央8識(shí).授7詢51佳0躁月構(gòu)末涂預(yù)哲計(jì)幕應(yīng)信收旁票前據(jù)額利委息午時(shí)出，遙記紋：借滔：淘應(yīng)站收遼票綁據(jù)番1尿4限6濱.聲2風(fēng)5貸晝：左財(cái)扎務(wù)卵費(fèi)丟用衣1圣4泥6饒.倉(cāng)2音52昌3《叉財(cái)獲務(wù)心會(huì)流計(jì)剃》該雷匯乏票保到兩期翅時(shí)事，礦記乎：借架：俯銀辰行絲式存秀款體5殿8然7緒9倘2掉.卡5視0貸么：迅應(yīng)徐收青票妹據(jù)-藍(lán)利星心公進(jìn)司獻(xiàn)5吹8哀6鐵9率5財(cái)存務(wù)求費(fèi)宿用龜9療7輕.躲5如0如兼果卡票關(guān)據(jù)掙到災(zāi)期脊時(shí)甘，層藍(lán)擁星側(cè)公芳司弟無(wú)壩力擴(kuò)償番付胡票逐款劈燕，勻騰做龍室公更司鏡接那到詠銀舌行疲退笛回醬的切商董業(yè)柿承賊兌絮匯賤票件和捎未魯付霞票痛款舒通漠知存書(shū)悔時(shí)曾，齊記委：借擊：俗應(yīng)與收哭賬臨款-藍(lán)靜星危公久司國(guó)5盞8唉7忌9區(qū)2夾.忽5孟0貸櫻：滋應(yīng)種收極票瞇據(jù)-藍(lán)炸星茄公坑司挽5喘8浙6松9潛5財(cái)饑務(wù)泄費(fèi)迅用壓9績(jī)7帳.咐5叫02撫4《稈財(cái)蔥務(wù)寫(xiě)會(huì)撿計(jì)夠》【飲例俱3孕-法5段】擁騰營(yíng)龍破公盼司周收浴到劃藍(lán)繪星丘公劉司粒9其月圾2僻5條日稱簽晌發(fā)幟并更承葬兌銳票剛面歡值賽2屈3勝4探0俯0蹈元柱，矮其利中依價(jià)犧款亂為見(jiàn)2糖0兵0棗0夕0擋元愉，訪增墾值奇稅梢3性4梁0叨0弟元陷；估票罪面爹利掠率旬3香%燭，風(fēng)期罩限摩為庭4捐0胸天啟的鋼商飄業(yè)貿(mào)承患兌還匯皺票態(tài)一無(wú)張聲。騰竹龍肯公那司陵在思票跪據(jù)之到集期政時(shí)綱接松到原銀樸行社通焦知忽，飯藍(lán)劑星液公彼司隆所糟欠天款吧項(xiàng)傻均血已顯收雞妥絹入銳賬魔，某假罪定選騰洽龍?zhí)摴凰居破谶B末晉不孫預(yù)鳳計(jì)役利薄息孩。2宰5《挎財(cái)這務(wù)噸會(huì)膨計(jì)仇》“梅算踐頭瓜不肥算午尾毒”天確漏定含到朱期毫日咸時(shí)切，盡有意關(guān)鮮計(jì)樂(lè)算軋如瞎下鍵：9樹(shù)月烘3盜0諸-些2飼5江+捧1柴＝肺6圓（糞天泰）1杠0日月盈3牛1厲（涉天畏）1歲1歇月拼4齡0別-鐘（駝6脹+戲3逃1框）的＝喊3個(gè)（泳天蟻）該貼票徹?fù)?jù)足到鍬期蘆日截為揮1森1掀月綠4萍日蛛。2奔6《根財(cái)妨務(wù)援會(huì)駐計(jì)誤》“尊算經(jīng)尾跌不支算駁頭肢”溉確藥定燃到恐期屠日臺(tái)時(shí)堵，掌有敢關(guān)離計(jì)危算次如越下計(jì)：9徑月應(yīng)3包0撕-暫2淚5搏＝卵5檔（窮天加）1館0月坡3反1肝（夸天馳）1肺1花月擠4察0博-野（沒(méi)5骨+金3否1毛）夢(mèng)＝候4偽（屋天陵）該很票薄據(jù)嘗到軍期嘆日積為秤1蘿1兵月倉(cāng)4感日歐。2猛7《摩財(cái)舉務(wù)惠會(huì)眾計(jì)崗》在耐收鎮(zhèn)取黎票賀據(jù)因時(shí)仗，逢按調(diào)面底值悅記繼：借逐：欄應(yīng)押收伍票牲據(jù)-藍(lán)毯星嫂公嘆司外2芳3笨4座0冶0貸?。鹤鲋鬣l(xiāng)豐營(yíng)賺業(yè)旦務(wù)書(shū)收屈入科2卻0致0畜0隔0應(yīng)卵交占稅犁費(fèi)-應(yīng)奇交見(jiàn)增命值廁稅源（披銷(xiāo)溜項(xiàng)合稅示）3總4積0純0該選匯倍票據(jù)到冒期鐵時(shí)撒，多記墾：借烈：畝銀圾行乏存辟款丸2法3償4而7鴨8貸墾：邊應(yīng)廊收午票寒據(jù)喊2作3溫4添0已0財(cái)五務(wù)候費(fèi)驅(qū)用術(shù)7索82探8《蔽財(cái)雷務(wù)靠會(huì)甘計(jì)劍》3傍.嫩1賤.汽3應(yīng)薄收青票躺據(jù)話的霜融框資企仙業(yè)晝?nèi)∨谜T的語(yǔ)商什業(yè)細(xì)匯株票慚，找符鹿合由資保產(chǎn)竊轉(zhuǎn)棵移怕條冊(cè)件稱的急，染可星以途通勵(lì)過(guò)竿背蹈書(shū)夕進(jìn)歡行龜轉(zhuǎn)訴讓樣或愛(ài)貼域現(xiàn)想融南資寄。娃不要符肅合參資系產(chǎn)派轉(zhuǎn)渣移勵(lì)條侍件況的敬，紡可婦向細(xì)銀挨行炮申透請(qǐng)挽質(zhì)細(xì)押利貸砌款青。符埋合增資棍產(chǎn)謝轉(zhuǎn)俗移鐮條拒件篩的宏商蛙業(yè)翁匯樂(lè)票坦的叮轉(zhuǎn)爆讓商島業(yè)欺匯屈票靜的麥持怕有仁人此在恢票蜓據(jù)姿到謊期刮前很，野如炒果時(shí)資捧金胃短溜缺繁，問(wèn)可辜以傭按忘規(guī)觀定潛向勁開(kāi)克戶陰銀熱行寺申虜請(qǐng)賴貼得現(xiàn)零。貼蓮現(xiàn)孫是堡指惹票杜據(jù)須持載有溫人馳將倒未沒(méi)到疲期膠的暖票強(qiáng)據(jù)計(jì)背駛書(shū)否后經(jīng)送洗交躲銀籃行請(qǐng)，以銀需行踢受膝理妥后黑從機(jī)票懸據(jù)抬的掩到塵期房誠(chéng)值毅中?？鄯汲暟磩阢y礦行逃規(guī)天定植的幼貼想現(xiàn)網(wǎng)率箭計(jì)祝算盾的筑貼柔現(xiàn)阻息廣并幻玉將哭余澆額隆付搖給島持惱票陸人屯的且融截資鎮(zhèn)業(yè)踩務(wù)怎。2棚9《吼財(cái)蓄務(wù)芽會(huì)世計(jì)欺》1夕.符鉆合幟資械產(chǎn)份轉(zhuǎn)曾移塞條泰件染的痰商癥業(yè)痛匯贈(zèng)票算的傷轉(zhuǎn)奇讓如康果皆銀加行參承鬧兌聾匯累票夸貼鞭現(xiàn)祥，估符往合察資貿(mào)產(chǎn)懼轉(zhuǎn)板移相條男件琴的外，銀屬蔬于果不國(guó)帶涂追告索低權(quán)想的治票青據(jù)地，違即扎，館原沸票旋據(jù)策持盤(pán)有笛人杜不昆承藏?fù)?dān)箭到冠期顆可楚能括被引要帖求妄支忽付嘴票撫款急的代連棵帶邊責(zé)敢任攪，吸通挎過(guò)屬背得書(shū)繡，語(yǔ)原丹持國(guó)有壞人半將門(mén)銀音行減承潔兌染匯獸票脫債穗權(quán)毯轉(zhuǎn)駐移雄給鵝貼紀(jì)現(xiàn)追銀村行蜻。企彩業(yè)寧應(yīng)灶按烤貼撲現(xiàn)貓金焦額臉借守記可“萍銀多行弄存庸款傾”誓賬喜戶設(shè)，貨貸飽記扭“享應(yīng)馳收脅票廊據(jù)善”摩賬佛戶趴，鹽前醒者魂大仇于暮后處者給，采作糞為糧理輕財(cái)戶收謎益添貸鴉記紅“磁財(cái)沒(méi)務(wù)互費(fèi)叫用裙”赤賬霸戶襖；冬前背者茅小滿于韻后截者麗，綠作賀為針利值息外支寒出而借完記疾“丑財(cái)濁務(wù)漫費(fèi)識(shí)用縫”述賬鴉戶遞。3含0《沙財(cái)芽務(wù)陳會(huì)羊計(jì)攝》商姓業(yè)魚(yú)匯不票親據(jù)勾的腔背她書(shū)呆轉(zhuǎn)你讓沸是顆指啄持微票婆人禽在配票塑據(jù)蓮背掉面夜簽膝字殊將綢該鴿票鹿據(jù)嚷債訂權(quán)油轉(zhuǎn)匆移戒給踢被俘背展書(shū)微人瓶。背頃書(shū)絮簽朝字塌的墾稱倒為蚊背蠶書(shū)虜人兔，柄接差受熊票鵲據(jù)剩的百稱囑為釀被婦背根書(shū)蓬人哄。蘿銀洪行某付朱給所申些請(qǐng)摟人宗的徐金壯額濤為霜票授據(jù)藏到謝期挖值否扣幫除創(chuàng)貼芳現(xiàn)量息諸后嚷的漠凈乎額尖。有夸關(guān)摩計(jì)殃算兼如攤下夏：貼腿現(xiàn)宜利束息稼＝攝到購(gòu)期籍值×日配貼蒜現(xiàn)租率×貼戰(zhàn)現(xiàn)霉天貧數(shù)貼波現(xiàn)猜凈鴨額頸＝野到浪期險(xiǎn)值偵－蹲貼慘現(xiàn)張利箏息3毯1《鮮財(cái)萄務(wù)溝會(huì)編計(jì)合》票灘據(jù)閱貼袍現(xiàn)鉗的汗會(huì)施計(jì)賄處窗理⑴咽不戚帶述息沫票踩據(jù)若貼河現(xiàn)澇業(yè)婦務(wù)企舉業(yè)創(chuàng)向考銀沿行里申獎(jiǎng)?wù)埱k農(nóng)理反貼馳現(xiàn)像業(yè)瞇務(wù)舒時(shí)肚，垮如便果摘是侵不嚼帶遇息楊的漿匯死票絹，每應(yīng)拜根放據(jù)黑貼舊現(xiàn)貫額騾借坦記團(tuán)“敢銀喊行兩存憤款弊”血賬死戶期，會(huì)根貞據(jù)雙貼階現(xiàn)盲息膽借災(zāi)記搞“尖財(cái)我務(wù)子費(fèi)炎用恒”唱賬譽(yù)戶中，括根年據(jù)宿票絲式面傾值對(duì)貸特記伯“捏應(yīng)驕?zhǔn)展ζ迸螕?jù)約”燙賬蹦戶或。3鑒2《爽財(cái)消務(wù)脆會(huì)擠計(jì)掀》【混例究3濕-貨6吐】騰陪龍城公揉司長(zhǎng)銷(xiāo)繞售若商紀(jì)品油一灶批邊，吐貨礎(chǔ)款1掩0餡0皇0胸0捏0元虧，迎增河值紅稅1宋7柳0預(yù)0奶0元艘，斥收菊取2個(gè)祥月仍帶養(yǎng)息遺銀伶行孩承眠兌閣匯肥票趴，翅出增票置日3月1肌0日瓣，數(shù)票催面養(yǎng)利荒率6災(zāi)%，冷利魂息份到遮期驢支躲付降。該圍企移業(yè)4月2剝0日術(shù)將初該開(kāi)票叨據(jù)蠅貼欠現(xiàn)局，嚷銀邪行難貼太現(xiàn)罪率1歉2可%，摔該竄票膊據(jù)寬符缺合籮資逐產(chǎn)乓轉(zhuǎn)貫移吼條炕件繁，市相蠅關(guān)踏處猶理寄如畢下淋：票庫(kù)據(jù)嬸到研期溉日吊：5月1絲式0日3駐3《普財(cái)漫務(wù)付會(huì)梅計(jì)跳》貼公現(xiàn)幕期誰(shuí)：差（陰算憑頭侍不乏算爭(zhēng)尾繭）4月3挺0－2旋0＋1舊1鍋1（升天欣）5月9（業(yè)天壤）合箏計(jì)2松0（廢天都）到崇期材值球＝1明1珍7美0算0孔0＋1鍵1矩7博0烈0勒0設(shè)×宴6練%駝÷狹1閘2填×縱2＝1厭1門(mén)8辜1彩7胳0（郊元凈）貼肝現(xiàn)酸利績(jī)息堪＝1垂1鉗8俗1佩7辰0默×界1些2轎%獄÷膏3死6蔥0豎×存2亭0＝7群8聯(lián)7似.喚8喬0（建元做）貼晃現(xiàn)首凈博額素＝1車(chē)1吐8無(wú)1洪7與0－7蝴8大7愛(ài).寧8拐0＝1攏1冰7役3彩8薪2且.格2進(jìn)0（壤元紹）3如4《荷財(cái)您務(wù)們會(huì)懸計(jì)必》貼丈現(xiàn)泡時(shí)皺，關(guān)記駁：借本：狀銀奇行劣存晨款1化1抵7霜3五8連2攻.趟2恢0貸完：臘應(yīng)得收緊票廚據(jù)1圾1旋7耕0慈0寺0財(cái)增務(wù)狗費(fèi)劫用3廟8在2占.虛2答0貼羊現(xiàn)有期奇：（景算鹽尾損不爛算輔頭貧）4月3啟0－2害0帝1潛0（獻(xiàn)天新）5月1美0（牲天井）合租計(jì)2珍0（樸天肥）3銳5《醫(yī)財(cái)勺務(wù)牲會(huì)頌計(jì)鮮》⒉吼不血符惜合糊資珠產(chǎn)纏轉(zhuǎn)丙移撓條爺件兇的燥商循業(yè)事匯米票廳的村融動(dòng)資如袋果蓄商秘業(yè)淡承拜兌晶匯冊(cè)票協(xié)或牧不丸符勢(shì)合橫資影產(chǎn)解轉(zhuǎn)戲移閉條吐件賭的陪銀拉行芽承跳兌招匯箱票罰，胖屬為于丈帶碰追桑索隱權(quán)漸的歸票薯?yè)?jù)野，勇即誤，岸原雹票應(yīng)據(jù)既持?jǐn)_有袖人癢承傳擔(dān)毫到獲期父可傾能究被凱要厘求程支第付輔票富款洋的酒連身帶糖責(zé)淹任乎。銀拐行扒不豆承尼擔(dān)杠任腿何林風(fēng)丟險(xiǎn)治，磁也癢無(wú)堤需度轉(zhuǎn)誕移桐票兩據(jù)歸的烏債哥權(quán)游。跑企慚業(yè)近向蚊銀總行豪申歐請(qǐng)蜂質(zhì)派押腎貸慕款意，哪將架商息業(yè)健匯劑票溫作透為倒取偶得桂貸識(shí)款琴的涼擔(dān)江保權(quán)品犯。而企仗業(yè)神所萌貼處現(xiàn)違的幻玉貨振幣喝如皺果框無(wú)譯法退收藥回倘時(shí)勸，上銀溉行泛能稿夠晴向稼票惰據(jù)里原玻持潛有刑人均進(jìn)枯行俘追靠?jī)攷?醬6《魯財(cái)傅務(wù)遺會(huì)艦計(jì)藏》【例3姓-篩7克】騰謙龍閃公騾司芝為涂融帽通芒資時(shí)金璃，摩將株一櫻張統(tǒng)商贈(zèng)業(yè)舞承蛾兌逮匯窯票誼質(zhì)怖押蛋給揀了嶄中感國(guó)燒銀廣行速。警面香值5緣瑞8雨5赴0糾0崖0元扎，棕取轟得5咸0槽0嗽0柳0慚0元3個(gè)譯月腔貸缺款赴，榴貸假款互利戶率6狗%。借堪：故銀司行略存逼款5脂0合0曠0兩0膨0貸曬：件短界期歉借搭款5頑0田0杏0鞋0謠0騰虹龍拜應(yīng)赤設(shè)字置忍備切查早賬核簿殖，轎進(jìn)短行腸輔欲助減登飼記摩質(zhì)浪押貼票秤據(jù)夕的戲變誕化竟和揚(yáng)利嶄息磚等勢(shì)。3謝7《述財(cái)怕務(wù)桑會(huì)犯計(jì)控》預(yù)梅計(jì)唱利恢息款：應(yīng)寒付衛(wèi)利成息收＝5麥0越0兆0腦0漁0騾×桂6斗%灶÷殼1跌2兼×甜1＝2態(tài)5聞0妹0（跟元民）借振：普財(cái)為務(wù)始費(fèi)玩用2污5鴿0丙0貸年：癢應(yīng)意付巴利巾息2旨5軍0臥0該糞項(xiàng)五貸都款柔利心息策預(yù)椅計(jì)2個(gè)珠月委。到寒期掉：借佳：相短斯期結(jié)借逝款5腥0蹦0接0袖0仗0應(yīng)尚付精利殿息5狠0芽0都0財(cái)捐務(wù)擁費(fèi)叛用2霞5腹0付0貸藝：挪銀戲行體存偏款5呈0傅7吉5墾0牢0收股回青商椒業(yè)俘承融兌透匯迷票梁后史，級(jí)還綠需蒙在級(jí)備冷查驚賬欄簿賄進(jìn)喪行護(hù)記沾錄欣。3約8《錄財(cái)胖務(wù)領(lǐng)會(huì)司計(jì)盈》3循.蠻2繩應(yīng)治收授賬芒款3降.受2塞.毀1青應(yīng)衡收適賬秀款析的員概絨述應(yīng)票收備賬姨款號(hào)的鞠概撈念應(yīng)弱收肝賬杠款洪是趁指淋企房誠(chéng)業(yè)嚷因者銷(xiāo)輝售槐商朝品兆、損提電供除勞絕務(wù)蛾等遺經(jīng)埋營(yíng)剝活灣動(dòng)澇所搞形慌成戶的省債孤權(quán)旺，鎮(zhèn)具悠體先包廣括慕應(yīng)環(huán)向尾客善戶感收絹取孕的永貨憑款裝、怪增那值凍稅飼款扛以摩及治為死客閃戶挎代慰墊竿的渡運(yùn)倚雜側(cè)費(fèi)萄等。3煤9《卻財(cái)燒務(wù)陸會(huì)淡計(jì)今》應(yīng)福收價(jià)賬脆款汽的響計(jì)首價(jià)應(yīng)膜收斑賬扁款秧應(yīng)子按雪實(shí)應(yīng)際擾發(fā)詳生江額然計(jì)殃價(jià)心入訂賬佩，斃計(jì)販價(jià)懲時(shí)抖還薄需肢考鑰慮拖商埋業(yè)期折同和挑現(xiàn)格金睜折漫扣完等群因趙素棗?！镀罂s慧業(yè)仗會(huì)砍計(jì)樹(shù)準(zhǔn)替則菠第2閃2號(hào)-金歷融滲工沿具踐確僚認(rèn)稅和驢計(jì)檔量》準(zhǔn)迅則們應(yīng)萄用眼指缺南濁中栽規(guī)漁定另，丘對(duì)宅一博般各企露業(yè)抗對(duì)曬外店銷(xiāo)撿售流商羅品毯或閃提把供蒸勞旦務(wù)吧形倚成鄉(xiāng)豐的早應(yīng)逼收拉債墻權(quán)男，下應(yīng)俱按塊從愈購(gòu)鉗貨咽方落應(yīng)贊收弟的表合提同捏或心協(xié)譽(yù)議利價(jià)脖值厚作屬為緞初富始論入臺(tái)賬令金酬額普，愛(ài)但呼應(yīng)摔收既賬恩款君的綿合床同美或肌協(xié)命議耀價(jià)略款惑不句公暖允腫的前除棚外標(biāo)。4舉0《拋財(cái)避務(wù)席會(huì)夢(mèng)計(jì)協(xié)》⑴歉商曲業(yè)折針扣商悔業(yè)紹折杠扣戀是據(jù)指男企逐業(yè)芳根旨據(jù)窩市餓場(chǎng)鎮(zhèn)供答求艱情影況崇，舌或各者仿對(duì)擋不責(zé)同頂?shù)恼タ透鐟羲?，惡在?jù)商失品東標(biāo)疏價(jià)稅上無(wú)給蜂予碼的意扣困除寄。商慎業(yè)孩折兼扣悅是忽企支業(yè)合最含常心用柴的綁促館銷(xiāo)奶手準(zhǔn)段鴉。源商竹業(yè)印折肝扣揀一源般蜜在勇交胖易第發(fā)悉生門(mén)時(shí)公即文可斤確繼定造，譜商匪業(yè)喘折怒扣墻對(duì)粥應(yīng)繩收局賬禁款歐入支賬路金蹄額膨沒(méi)隔有色影匠響喉。頌因醒此欄，秀存沖在稼商顫業(yè)至折賽扣讀的門(mén)情托況扮下之，榴企撐業(yè)硬應(yīng)冠按渣扣墻除贏商雞業(yè)直折潛扣藥后賀的榜實(shí)繼際派價(jià)率格跪計(jì)憤算誓銷(xiāo)聽(tīng)售寶收眼入先和據(jù)增飼值割稅繪，搜并謹(jǐn)以冬二沈者獸之臣和么確靠認(rèn)區(qū)為講應(yīng)妖收棗賬扭款筑的擁入站賬怎價(jià)蜓值倡。4前1《燒財(cái)善務(wù)有會(huì)延計(jì)涼》⑵鄉(xiāng)豐現(xiàn)噸金攤折尿扣現(xiàn)但金瓶折峰扣年是首指唐債油權(quán)乳人拐為被鼓染勵(lì)劣債施務(wù)趙人商在暫規(guī)灑定護(hù)的滑期崇限之內(nèi)你付詠款在，被而脹向慘債領(lǐng)務(wù)征人疤提很供再的版?zhèn)珓?wù)緒折曉扣告。現(xiàn)糞金評(píng)折傻扣源是頓用郊于笑賒技銷(xiāo)跑方蔑式綢銷(xiāo)現(xiàn)售葡商案品呆或賞提窗供忙勞糠務(wù)穗的亭交功易洪。米企職業(yè)圍為蓋鼓文勵(lì)款債乳務(wù)殼人前提帥前役付海款疏，霸通蔥常沸與爐債誦務(wù)陽(yáng)人額達(dá)拳成暮協(xié)禽議隆，偶債較務(wù)詠人斬在高不咱同殼期菠限斑內(nèi)綿付懸款找，虎可浸享泰受墊不視同梢比殲例來(lái)的將折凡扣底。現(xiàn)弄金擺折扭扣迅一奶般暗用甜符雜號(hào)富“鐘折級(jí)扣改/配付舅款正期雄限尖”計(jì)表拌示賠，亞例凳如緩2甘/徐1坡0緩，陰其貍含受義仍是綱1漁0濫天禮之瓶?jī)?nèi)刪付姜款夠給晉予鼓2偵%叢的匯折業(yè)扣慢；n餓/涌3問(wèn)0股，其瀉含體義向是簡(jiǎn)3問(wèn)0襖天冊(cè)內(nèi)碗付案款俗沒(méi)松有纖折罩扣端。4古2《挨財(cái)什務(wù)雞會(huì)周計(jì)傅》存房誠(chéng)在信現(xiàn)廢金薦折轎扣俯的交情佳況霉下聽(tīng)，疑應(yīng)德收皮賬話款盯入鑰賬農(nóng)價(jià)音值惑的盜確帥定反有困總抓價(jià)鴨法思和年凈固價(jià)擾法擇兩灰種濕處未理躲方章法丟?？傃齼r(jià)糖法拒下士應(yīng)蹤蝶收騾賬袖款嗓的儲(chǔ)入君賬刃價(jià)劇值販按滿未霸扣粒除柴現(xiàn)尾金傍折阿扣愉的就金劃額鑰計(jì)利算怨；招凈來(lái)價(jià)屢法勝下瘡應(yīng)撤收恩賬喇款撤入戲賬病價(jià)矛值狡按歇扣科除梁現(xiàn)初金蛙折辭扣除后擔(dān)的宅凈驅(qū)額墓計(jì)批算偷。我閱國(guó)《企董業(yè)逃會(huì)思計(jì)擋準(zhǔn)安則加第1杠4號(hào)-收晨入》準(zhǔn)析則臘的鋤規(guī)桂定卡，牌應(yīng)故收邊賬刊款覆的代入播賬配價(jià)郊值惠應(yīng)嘉以慕未冰扣患除逗現(xiàn)飯金季折哀扣好的尖金明額窄入騾賬家，蘿即區(qū)應(yīng)則收尖賬容款柱總鬼額小入論賬重。客知戶稿享括受殊的事現(xiàn)淘金香折尋扣廢，情應(yīng)揉在械實(shí)與際界支鞠付液時(shí)投，上作除為楊理說(shuō)財(cái)脅支萬(wàn)出滾，梯計(jì)悉入捏當(dāng)橡期敘財(cái)素務(wù)加費(fèi)寒用讀。4睬3《蜘財(cái)挪務(wù)粒會(huì)惑計(jì)將》3耐.思2蕩.濕2橫應(yīng)逼收震賬哄款奴的市會(huì)鼻計(jì)語(yǔ)處知理為芽了啞總秧括裂地霸反絡(luò)映腐企袋業(yè)久應(yīng)養(yǎng)收城賬央款腰的活增良減后變逗化拜及娃其彎變教化陰的苦結(jié)較果前，頭應(yīng)哥設(shè)殊置末“源應(yīng)盯收音賬顛款煮”吵總光賬頌賬局戶騙，蒜該掘賬雙戶刪借鴨方蛙登碼記賞應(yīng)湖收根賬矮款秤的戲增嘗加蛾額須，友貸蟲(chóng)方馬登近記數(shù)應(yīng)嘴收賣(mài)賬潤(rùn)款尼的燦減遭少出額寺，溝期則末津借沉方癥余梢額然，艦表鍬示夠企掌業(yè)汗尚駁未宿收千回次的懷應(yīng)片收鳳賬用款岔的墳債籍權(quán)缺。為竟了短提腳供泛詳性細(xì)腹具慮體紙反點(diǎn)映脖應(yīng)聯(lián)收晉賬龍款善的怕增煙減聽(tīng)變間化貼及妙其詳結(jié)旱果羅，炸企移業(yè)歇還葬應(yīng)耗按牌債讓務(wù)季人遭設(shè)賓置怖應(yīng)狐收曲賬沒(méi)款思明更細(xì)德賬雜進(jìn)燦行胞明康細(xì)壯核辮算盼。4席4《匠財(cái)蛛務(wù)僑會(huì)各計(jì)界》3毛.燙2殊.快2木應(yīng)污收掛賬刻款匪的假會(huì)根計(jì)芝處暗理企宇業(yè)覺(jué)以貿(mào)非齒付穗款片提暈貨紗方捉式早銷(xiāo)刷售梅商比品跌或殖提倍供更勞領(lǐng)務(wù)榜時(shí)睬，斃應(yīng)錫按怨全筐部墨款拉項(xiàng)緞包裂括艇主答營(yíng)樣業(yè)趣務(wù)妖收珍入照、扎收恰取憐的臟增胸值欺稅夸、級(jí)代漆墊訂運(yùn)季費(fèi)普等廚借集記共“陵應(yīng)迎收位賬票款走”努賬尤戶票，忽貸諸記軍“鵝主骨營(yíng)敢業(yè)勇務(wù)趴收備入頓”嗽、塔“只其奧他犯業(yè)憂務(wù)外收磚入驗(yàn)”都、隱“夏應(yīng)秋交刊稅薄費(fèi)-應(yīng)敬交溪增瀉值杜稅廁（逝銷(xiāo)松項(xiàng)恒稅上額醋）育”計(jì)賬變戶建。收蛇回怪債黎權(quán)穴時(shí)烏，柳借嘩記嶄“索銀殃行藏存躁款遠(yuǎn)”知賬越戶疤，男貸冷記床“儀應(yīng)開(kāi)收適賬噸款委”蓄賬蔬戶羽。4主5《生財(cái)扇務(wù)基會(huì)蛾計(jì)構(gòu)》【殃例溉3窩-喪8牲】光騰程龍執(zhí)公捎司鄭向廚藍(lán)墊星愈公用司勝銷(xiāo)言售削產(chǎn)呈品捎一只批釣，脫按鐮價(jià)超目裹單護(hù)價(jià)道計(jì)懇算偽該泳批喂商懶品衰價(jià)向款搶2蜻2圍0擇0婦0章0姜元閥，酷由期于見(jiàn)批酬量繁銷(xiāo)直售綢騰焦龍孩公爹司麥給魚(yú)與浩2商0謠0軋0河0龜元紙的塵商蝴業(yè)仿折緊扣黑。短騰腳龍跨公株司切開(kāi)早出仍轉(zhuǎn)渣賬壘支遍票銳支搶付麻代去墊李的泉運(yùn)障費(fèi)奇6蒜0沖0聯(lián)0郵元獄，品并目辦朵理需了魄托姐收貧手耗續(xù)隨。根覆據(jù)亂銀臘行攝的羞有傻關(guān)暈憑愿證蓮，奔記灑：借唇：第應(yīng)羊收飼賬態(tài)款-藍(lán)麻星移公樓司鄰2場(chǎng)4薯0變0賀0棟0貸擺：麗主禿營(yíng)敢業(yè)汽務(wù)賽收策入準(zhǔn)2情0蠢0鄉(xiāng)豐0梯0歇0應(yīng)凡交跪稅除費(fèi)-應(yīng)腎交哪增捷值筑稅伶（棉銷(xiāo)卵項(xiàng)殼稅師額佩）3劇4廳0賽0死0銀零行悄存蜓款拴6銷(xiāo)0尊0朱04烤6《賴財(cái)盡務(wù)裂會(huì)斷計(jì)備》【淡例解3具-塘9很】美騰縣龍內(nèi)公徑司腳接街到洋銀爬行教通演知假，頑應(yīng)室收奮藍(lán)顏星航公弄司岔的誕欠娘款沿已乘收澤妥腥入拆賬寨。收殼到湖銀寺行壇收杠款利通朽知集時(shí)夢(mèng)，廊記甜：借趨：光銀蘿行涼存粗款繼2鎮(zhèn)4誰(shuí)0螞0揉0欲0貸留：占應(yīng)正收循賬泉款福-拘藍(lán)撕星書(shū)公坊司慎2訴4辣0維0謊0豬04惡7《設(shè)財(cái)姑務(wù)享會(huì)鄭計(jì)恰》3拐.多2道.翼3粥應(yīng)焦收唯賬煌款廁的婚轉(zhuǎn)捐讓企爆業(yè)沿可大以拐將秘銷(xiāo)呢售珍商誘品惡、裝提瓶供怕勞脹務(wù)奴形肌成鍵的予應(yīng)糧收續(xù)賬取款綁轉(zhuǎn)當(dāng)讓猴給且銀記行烘等牽金皮融歐機(jī)笨構(gòu)拜。并根毯據(jù)《企煤業(yè)腎會(huì)棒計(jì)紙準(zhǔn)脈則運(yùn)第2囑3號(hào)-金瞞融杠資嚇產(chǎn)濾轉(zhuǎn)柿移》規(guī)廊定親，折首增先對(duì)判少斷鈔該陶項(xiàng)景債躲權(quán)銳是警否齊符綱合超終金止地確職認(rèn)鬼?xiàng)l柱件紡。4懶8《驢財(cái)訴務(wù)惹會(huì)皆計(jì)松》3蜜.輸2僑.觀3協(xié)應(yīng)羨收宣賬煩款跌的主轉(zhuǎn)隱讓如窄果耀符染合水終匙止歉條印件煩，準(zhǔn)當(dāng)暑所粉轉(zhuǎn)紛讓兩的鉗應(yīng)失收切賬頌款胸債有權(quán)飯到暢期萍無(wú)巷法搖收漫回血時(shí)驚，痛受風(fēng)讓夜債繼權(quán)雖的認(rèn)銀粉行處或?qū)医饦?gòu)融怕機(jī)蠟構(gòu)躁不懷能路再近向奴轉(zhuǎn)跟讓萍債啞權(quán)衛(wèi)的泛企風(fēng)業(yè)鋒進(jìn)李行長(zhǎng)追削索鳥(niǎo)，潛說(shuō)說(shuō)明繡該匆債宣權(quán)池的余壞鴨賬縣風(fēng)母險(xiǎn)兆已禿經(jīng)栗轉(zhuǎn)獅移呈，梢因攻此眼，奪確霜認(rèn)思轉(zhuǎn)練讓枕應(yīng)雕收困賬萌款鹿的竊收露入樣得揮以趙實(shí)校現(xiàn)墾。企箱業(yè)案應(yīng)差在斤轉(zhuǎn)刃讓判應(yīng)什收箭賬禮款京時(shí)其，訴應(yīng)甜核影銷(xiāo)莫應(yīng)狹收柳賬塊款總賬姓面牲價(jià)劣值東，銜如輛有換預(yù)最計(jì)羽可餡能范發(fā)帳生吳的鄰銷(xiāo)誕售倒退勤回意、仙銷(xiāo)登售豈折寸讓號(hào)、發(fā)現(xiàn)曾金爹折和扣午的楊金辮額喚，松作臟為屋其才他君應(yīng)懲收配款遺債雨權(quán)挺處鑰理憤。杏確揉認(rèn)光轉(zhuǎn)失讓尤收診益或作停為秧利和得側(cè)，爬記陜?nèi)敕小捌I(yíng)縣業(yè)犯外茅收舉入耕”批賬過(guò)戶爆；倦確菜認(rèn)坐轉(zhuǎn)執(zhí)讓遇損腸失犯記梁入沿“窄營(yíng)似業(yè)嫂外或支黃出宣”雨賬蓋戶醬。4輕9《姥財(cái)忌務(wù)節(jié)會(huì)叫計(jì)鍋》【敵例侮3窩-規(guī)1抓0吳】辱騰敬龍夜公膀司移將逃一執(zhí)項(xiàng)濟(jì)1竊1陸7咽0著0鼻0耐元鎖的配應(yīng)州收愁賬覽款縱，攪以辯1欲0螞0燒0反0晃0梯元估價(jià)擋格嶄轉(zhuǎn)霞讓肆給遍中拋信酸實(shí)唐業(yè)堂銀接行貨。見(jiàn)根閣據(jù)醋合班同姻約檔定赴，陪到主期專(zhuān)時(shí)現(xiàn)銀踢行屢不群能背向特騰憶龍慕公閑司劇進(jìn)謹(jǐn)行陜追療索半。夏騰重龍毀公生司男預(yù)簡(jiǎn)計(jì)撤可咱能婦發(fā)印生飲的財(cái)銷(xiāo)區(qū)售份折蜘讓扔為恩1舞1慮7豆0樸元謀，貞該撒項(xiàng)的應(yīng)鉛收感賬鴿款居提已取豎壞乘賬呀準(zhǔn)魂備蹄5雙8檢5國(guó)0參元址。轉(zhuǎn)炒讓加應(yīng)家收潮賬蘇款拋時(shí)擱，財(cái)記捉：借爛：勿銀蔬行晌存丘款岔1估0眉0劍0罷0病0壞說(shuō)賬誓準(zhǔn)亡備截5姥8粗5唱0營(yíng)違業(yè)愈外南支清出末9概9所8部0其階他臂應(yīng)鋸收耳款虹1姥1鴨7街0貸票：慈應(yīng)亮收嶼賬腫款耐1見(jiàn)1規(guī)7泳0嚷0鋼05令0《句財(cái)大務(wù)帥會(huì)美計(jì)險(xiǎn)》發(fā)窩生吼銷(xiāo)絹售急折銷(xiāo)讓買(mǎi)時(shí)站，竿記塊：借飛：呢主絮營(yíng)明業(yè)左務(wù)篩收蟻入醉1鏈0市0時(shí)0應(yīng)維交身稅鉆費(fèi)-應(yīng)該交袋增影值軟稅桌（咐銷(xiāo)旦項(xiàng)揭稅萬(wàn)額紙）1逮7枕0貸戲：匪其足他魚(yú)應(yīng)襪收淺款汗1游1云7僻0如慨果夫預(yù)款計(jì)初的讀銷(xiāo)老售拿折建讓氧尚覺(jué)未壤發(fā)縫生凳，簡(jiǎn)在紋其勝他幟應(yīng)烏收才賬采款黃到竹期鍛時(shí)榜記椒入汁當(dāng)示期率損斬益夾。轉(zhuǎn)問(wèn)銷(xiāo)盛預(yù)答計(jì)書(shū)的算銷(xiāo)代售儲(chǔ)折菜讓延時(shí)削，銅記傷：借棚：五營(yíng)塞業(yè)施外忙支均出史1蝦1決7悲0貸權(quán)：母其吸他估應(yīng)顆收疾款瘡1廚1糧7偵05護(hù)1《尤財(cái)栗務(wù)屆會(huì)轎計(jì)效》3炕.鋒2羽.擦3奴應(yīng)腫收軋賬魂款犁的男轉(zhuǎn)告讓如劑果茶轉(zhuǎn)忠讓鋼的釣債饞權(quán)啊不紋符撫合蠶終翁止彎確管認(rèn)忽條歲件滾，辱如揀，未轉(zhuǎn)苦讓束的碗應(yīng)揪收心賬郊款蠟債清權(quán)裝因擠到撓期紙無(wú)屑法準(zhǔn)收飼回搞，衣受初讓麗債蛇權(quán)肥的直銀紛行淘或橫金川融秒機(jī)踏構(gòu)甘有勺權(quán)綢向暢轉(zhuǎn)揮讓幼債惜權(quán)倡的煉企理業(yè)陸進(jìn)白行趙追叫索欺的賴，提或每根暴據(jù)遣協(xié)洋議活約額定鈴，國(guó)企鐵業(yè)難有躁義蠟務(wù)圾按奧照欠約譽(yù)定摩的能金集額掩從另銀槐行賀或簡(jiǎn)金裁融若機(jī)俘構(gòu)蹦購(gòu)?fù)剜彶孔璺峙瓚?yīng)掙收籃賬梅款六債秩權(quán)屆的派，什說(shuō)乒明工該惰應(yīng)政收慣賬梅款沾債藍(lán)權(quán)亂的江壞昨賬泡風(fēng)踩險(xiǎn)燈沒(méi)教有飽轉(zhuǎn)鄭移鞭，騎依馳然嘗由筍出壇讓事企側(cè)業(yè)括承品擔(dān)同，耳不耀符窮合襖終當(dāng)止敬判前斷叼條支件糾。奪企且業(yè)嗽可離以旋應(yīng)鎮(zhèn)收敞賬新款監(jiān)為你質(zhì)良押附品酒取健得害借若款捕進(jìn)覺(jué)行雅融俗資甘。5堅(jiān)2《咽財(cái)暢務(wù)餐會(huì)訪計(jì)牌》3燒.告2葡.襖3偏應(yīng)祖收爸賬駁款至的地轉(zhuǎn)君讓企誼業(yè)悲應(yīng)右將瀉債它權(quán)雪憑鵝證財(cái)提兼交型給零銀爪行痰并踐在忍備必查軍賬孟簿攜進(jìn)泰行蛾登使記慶，祥同績(jī)時(shí)麥借色記化“某銀熊行詠存泉款幻玉”石賬爹戶蒸，惑貸遙記烈“丸短塑期酒借