會(huì)計(jì)報(bào)表與制度管理知識(shí)

會(huì)計(jì)制度設(shè)計(jì)

周東海理論課前案例

分析說明下面的資產(chǎn)負(fù)債表是否正確，哪些做法違背了會(huì)計(jì)報(bào)表設(shè)計(jì)的哪些原則,并指出應(yīng)該怎樣調(diào)整和補(bǔ)充?教抓學(xué)隱目愈標(biāo)通質(zhì)過鍬本補(bǔ)章排學(xué)洋習(xí)足，次要源求飄理唱解帶會(huì)紐奉計(jì)遭報(bào)表表俊設(shè)良計(jì)秧的塔原尼則屢和旨目洗標(biāo)斧，上掌逗握搬對(duì)慕外捕會(huì)粱計(jì)挪報(bào)杠表膚和陸對(duì)常內(nèi)啊會(huì)濾計(jì)總報(bào)護(hù)表猜格糧式斥、章內(nèi)憤容喝的堪設(shè)某計(jì)薪方陰法除。教鞋學(xué)害重般點(diǎn)風(fēng)與笛難兄點(diǎn)重犧點(diǎn)祖：是對(duì)蔬內(nèi)足會(huì)前計(jì)希報(bào)穗表粉的卵設(shè)梢計(jì)難名點(diǎn)禿：暴會(huì)像計(jì)聲報(bào)體表戴設(shè)他計(jì)騰的汽原濟(jì)則第里七督章似會(huì)吼計(jì)臥報(bào)摸表喪設(shè)叢計(jì)第猾一培節(jié)通會(huì)嗽計(jì)逗報(bào)恐表敗設(shè)送計(jì)霞概斷述第禽二捷節(jié)血對(duì)么外魯會(huì)扶計(jì)纖報(bào)烈表蒜的餃設(shè)兆計(jì)第憂三曲節(jié)午對(duì)同內(nèi)利會(huì)特計(jì)罰報(bào)綠表廉的媽設(shè)餃計(jì)第薦一舒節(jié)稈會(huì)誓計(jì)火報(bào)掏表爸設(shè)墳計(jì)奧概貫述一墾、享會(huì)餃計(jì)瓦報(bào)匯表控的國概現(xiàn)念會(huì)脾計(jì)嶺報(bào)頑表邀是腿綜崖合陽反椒映綁企閑業(yè)柔某皺一須特刪定仆日掙期毅財(cái)記務(wù)你狀畝況敘和引一桑定調(diào)時(shí)船期餐經(jīng)年?duì)I濤成燃果枯和當(dāng)現(xiàn)償金販流旺量盤的互書撐面訂文技件默。二臭、捏會(huì)私計(jì)倆報(bào)題表妻的勻作蛛用1．鎖為叫企救業(yè)看內(nèi)銜部羨管凝理惡人度員妥提尸供浪信殊息朗；2．菠為植投梁資炸者當(dāng)和惜債辭權(quán)盜人各提身供址信殿息子；3．俗為形財(cái)舊政勿、裁工張商煌及類稅蕉務(wù)桌等擦部銀門敬提膨供富信鞋息繼；4．洗為謙國潮家正經(jīng)售濟(jì)冰管帽理撕部枯門頁提糕供匪信禍息茶。三懂、叢會(huì)壟計(jì)合報(bào)胸表像種稼類舞的槽設(shè)謊計(jì)1聲.按屠經(jīng)鬼濟(jì)棕內(nèi)咐容蝕不嘗同衡：資浸產(chǎn)腔負(fù)犯債錄表利皇潤遍表現(xiàn)正金輔流虜量貝表所鄉(xiāng)豐有宴者號(hào)權(quán)黨益木（扣股何東捏權(quán)憑益紅）猛變騾動(dòng)疫表資產(chǎn)負(fù)債表利潤表現(xiàn)金流量表利潤表是反映企業(yè)在某一期間里經(jīng)營活動(dòng)成果的報(bào)表。它是動(dòng)態(tài)報(bào)表，或稱時(shí)期報(bào)表現(xiàn)金流量表是反映企業(yè)一定期間內(nèi)現(xiàn)金收入和支出情況的報(bào)表，它也是動(dòng)態(tài)報(bào)表。資產(chǎn)負(fù)債表是反映企業(yè)一定時(shí)點(diǎn)的財(cái)務(wù)狀況的報(bào)表，它是靜態(tài)報(bào)表，或稱時(shí)點(diǎn)報(bào)表2徑.按胖編作制坐時(shí)么間擠不艱同削：月掙度訓(xùn)報(bào)犯告術(shù)：糧于帶月打度依終狂了雕后6天懇內(nèi)總對(duì)盛外職提袖供碎。季淹度助報(bào)撒告液：合于懂季搶度蝴終鹿了忌后1葉5天所內(nèi)禁對(duì)算外泛提密供察。半棵年課度慨報(bào)診告吳：鴨于己年饞度鼻中陡期仗結(jié)倡束粒后6玩0天劃內(nèi)身對(duì)外陡提滿供棉。年走度藥報(bào)枯告遭：陵于盡年高度斯終婆了骨后4個(gè)豪月下內(nèi)赤對(duì)臣外妄提掀供鍋。月催度胳報(bào)矮告扎、稼季汽度瀉報(bào)托告蓬、得半妖年莖度鉛報(bào)害告嘴統(tǒng)險(xiǎn)稱燈中期遍報(bào)搜告耗。3妄.按杏資宇金繪運(yùn)齒動(dòng)灰形謊態(tài)臟不廳同村：靜烏態(tài)受會(huì)此計(jì)辨報(bào)茄表動(dòng)別態(tài)額會(huì)敲計(jì)扁報(bào)腳表4雞.按肯編錦制逐單富位掠不怖同連：單丈位手會(huì)彈計(jì)尖報(bào)股表匯嚴(yán)總艷會(huì)同計(jì)狗報(bào)活表5畜.按狂編魂制弊主進(jìn)體陰不促同果：個(gè)過別敞會(huì)極計(jì)村報(bào)墨表合悔并匯會(huì)剖計(jì)往報(bào)邁表四夜、慰會(huì)潤計(jì)然報(bào)閃表五編狹制搶的給原榆則1．娘針摘對(duì)萍信滑息串服沿務(wù)咳對(duì)舅象澤設(shè)君計(jì)榮會(huì)敬計(jì)杠報(bào)肌表2．朱清港晰毒易跌懂弄便壯于牌理枯解漫和哥利替用3．賢有建助址于否信鵲息德快顛速堪生路成4．桃有愁利稅于駕進(jìn)錢行取經(jīng)鋼濟(jì)睛活粗動(dòng)排分鍛析五辛、蛋會(huì)兄計(jì)黨報(bào)票表鐘設(shè)禿計(jì)羊的蹦內(nèi)琴容（姨一閣）架報(bào)坦表似指戒標(biāo)孕體涌系另的嚴(yán)設(shè)翁計(jì)1．京資奏產(chǎn)挎類縣指阿標(biāo)輛。反款映蠟資師源害分遠(yuǎn)布孫與撲資蛾產(chǎn)裂結(jié)顏構(gòu)勇。擺按尤流跪動(dòng)礎(chǔ)性基可抖分熱為疏，搜流拔動(dòng)繭資臨產(chǎn)莫和朗非荒流芬動(dòng)巴資須產(chǎn)虎。2．忽負(fù)病債咱類棗指舅標(biāo)按步流茅動(dòng)腐性粥可玩分計(jì)為商，索流臥動(dòng)恰負(fù)跨債辜和房誠非監(jiān)流腳動(dòng)兵負(fù)障債博。3．產(chǎn)所哪有撿者(股墻東)權(quán)斥益擊類規(guī)指灑標(biāo)實(shí)命收忠資堤本投（行股撥本壟）轉(zhuǎn)、壯資貞本籃公犬積濟(jì)、恩留峰存持收功益4．喪損須益鬧類帥指旗標(biāo)損奶益均類評(píng)收結(jié)益金類寒有玩主撿營護(hù)業(yè)戒務(wù)脅收仿入揉、專其宜他絲式業(yè)慈務(wù)借收倆入?yún)f(xié)、僻投浴資少收矛益枝、慶補(bǔ)益貼公收餡入倉、既營應(yīng)業(yè)餐外宮收裝入吩。導(dǎo)費(fèi)項(xiàng)用津類兄有不主貌營衣業(yè)零務(wù)退成證本遍、胳營紅業(yè)喚稅季金杜及括附各加棉、查其污他次業(yè)花務(wù)約成盡本坐、裕銷色售悄費(fèi)尼用守、豆管孫理合費(fèi)顆用威、叮財(cái)怕務(wù)寧費(fèi)水用胃、自營盞業(yè)幣外林支刃出褲、臣所絹得抽稅渡費(fèi)蛛用禍。5．稼成投本顧類薄指照標(biāo)成攏本寺類斜指寧標(biāo)葡是聾反聾映末企燙業(yè)莊生雹產(chǎn)條耗括費(fèi)考、梅歸悠集報(bào)生神產(chǎn)翼成施本牙的院指臭標(biāo)商。烈其健體注系會(huì)：烘生龜產(chǎn)姻成他本獲、城制糊造萄費(fèi)悶用6．宋現(xiàn)抗金奴流充量基類馳指陣標(biāo)詞?，F(xiàn)村金蹄流和量尖類跨指帆標(biāo)誼主禿要拍反戲映首經(jīng)顛營戶活冬動(dòng)炎、誰投怨資青活撐動(dòng)銹和貞籌棉資林活閥動(dòng)潔產(chǎn)匠生扒的涉現(xiàn)逃金咱凈社流卵量鎮(zhèn)。胖其以指呀標(biāo)清體仁系稅：現(xiàn)撐金判凈撒流象量會(huì)：(寶1秧)經(jīng)列營籌活憤動(dòng)診產(chǎn)削生軌現(xiàn)蜓金架凈鎮(zhèn)流類量強(qiáng)：惕銷降售怒商車品乏收終人榜取期得鋪現(xiàn)板金格、消其屯他納業(yè)如務(wù)岔收規(guī)入綁取務(wù)得占的浪現(xiàn)并金駁、點(diǎn)收丸到翅銷擱項(xiàng)律稅佳額適及吼稅稼費(fèi)棋返糧還周、糟購孔買啊商球品房誠、庸接廊受鍋勞潮務(wù)眉付求現(xiàn)鍋、螺支角付雷工鐘資嚼、蒙支繭付農(nóng)稅捕金糾、禾其習(xí)他查經(jīng)悄營寶活沾動(dòng)表收嘆現(xiàn)息或雹付匠現(xiàn)酸。(腳2建)投充資腔活栽動(dòng)遷產(chǎn)義生末的甲現(xiàn)救金暈凈揀流鞭量昨：來收持回葡投司資仁、嗓分創(chuàng)得副股淺利格、辱利墓?jié)欝@、拴利屈息惡、陵購被建協(xié)固隆定現(xiàn)資散產(chǎn)健付帝現(xiàn)凝長館期芝投巖資討付味現(xiàn)賭、胖其秀他種投看資澡收霧現(xiàn)旺或扮付扯現(xiàn)胞。(好3惠)籌顛資勤活籃動(dòng)防產(chǎn)付生瞧的售現(xiàn)璃金續(xù)凈桂流穩(wěn)量鍬：言發(fā)饑行鳥債室券柿或除吸堵收爆投找資存收兆現(xiàn)忙、漫借施款?yuàn)W、航償朋還勻債仇務(wù)睬及艱利依息效付購現(xiàn)敲、住支秤付岡股團(tuán)利灘、飽利帝潤搶或菌租蠟金據(jù)、錢其譜他稅籌組資董活啊動(dòng)蓮收慨現(xiàn)蘿或雄付但現(xiàn)頑。（輕二迅）廉會(huì)葡計(jì)喝報(bào)僚表勸格祥式銷的憶設(shè)都計(jì)1巡壽.表碌頭表往頭弓的瞎內(nèi)廟容再包膜括醒報(bào)搏表毯名嚼稱眠、荷編黎號(hào)終、曲編她制堡單撕位就名腦稱攜、俱報(bào)恩表洪的浴計(jì)枕量枝的旱單婦位迷和缺報(bào)鞏表問時(shí)家間崗。1）惜報(bào)買表魔名覽稱界和種編糧號(hào)報(bào)毀表雙名唐稱全反喪映沾報(bào)理表征所已提傍供妹指允標(biāo)閱的投經(jīng)繼濟(jì)染內(nèi)湯容螞，膜如脾“掘資慢產(chǎn)晝負(fù)陣債取表枕”笨為銹報(bào)始表恥的任名僑稱姐；報(bào)剛表堡的碎編尤號(hào)損則允是敢反捧映昨報(bào)染表奔在暫整個(gè)個(gè)縮慧報(bào)農(nóng)表敗體撒系堅(jiān)中捷的沫排朗列好位寬置偵和鍬重舟要掙度而，耐如志企碧業(yè)棋中我資警產(chǎn)咳負(fù)則債吐表故為漂“毀會(huì)謀企0醬1表刪”在，既表出示竄企惠業(yè)客中穩(wěn)，匹該參報(bào)點(diǎn)表訪為果第發(fā)一唯報(bào)禁表圣。僻在豎設(shè)體計(jì)汗時(shí)賓要稻把赴報(bào)敏表刮名接稱旁和植編膀號(hào)丹放埋在吐顯提著差位瘡置些。2）饒編元制飼單勻位刷名摧稱.報(bào)鄙表擠設(shè)贈(zèng)計(jì)馬時(shí)久應(yīng)沖注政明獵報(bào)格表典的很編蠢制偽單絹位謝名狂稱憶，癢以瓜便院界癢定纏所零提偏供叮會(huì)吃計(jì)謀信臨息怠的咬空鉗間挑范墻圍箭。3）策報(bào)棵表糟的位計(jì)抵量劈燕單劍位鍬。設(shè)強(qiáng)計(jì)遠(yuǎn)報(bào)踢表塌應(yīng)巡壽標(biāo)框明堅(jiān)每筋張夠報(bào)瓣表宗所靈用弄的撓計(jì)喬量鄙單任位遞如紅元緊、腔仟昨元維或箱噸艷、筆件翼等帖，墓便校于晃使雙用首者臭理毅解挨報(bào)日表泊內(nèi)幼容魚。4）頁編升表幼時(shí)前間景。指留報(bào)鎖表兩的擾填運(yùn)制謊日么期擺和很所處包各括率的勞會(huì)譜計(jì)列期雨間惠，辭借跨以指指喉明衰會(huì)乞計(jì)已報(bào)嫩表絞所粱提儉供剝的蔥各題項(xiàng)揀指秋標(biāo)封內(nèi)捕容故的葛時(shí)擱間選范割圍圾。2結(jié).正沉表正戒表傭的安內(nèi)置容碎是器指聲會(huì)善計(jì)顛報(bào)勺表償中筐的剖各向項(xiàng)割經(jīng)綠濟(jì)題指竄標(biāo)幅，比用丈于盆反既映月某銅一射報(bào)匠表宋所俯要騰揭律示鹿的檔會(huì)籃計(jì)具信仍息濱。3筆.報(bào)苗表緒附曠注報(bào)菌表聚附煩注曲又濱稱洗報(bào)朋表鈔的懷補(bǔ)象充魔資圖料崗。凝設(shè)經(jīng)計(jì)他報(bào)頓表衰的補(bǔ)補(bǔ)割充麻資別料延是臨為主幫改助裳理蕩解寧報(bào)禍表瘡的爸內(nèi)選容虎而逝對(duì)科報(bào)盡表是的突有驗(yàn)關(guān)逮項(xiàng)丸目朽所蠅作茄的廢解鐮釋蒜。附叢注胡所受反勉映跑的欲內(nèi)居容羅有尼：拔采閣用介的碼主社要誤會(huì)賭計(jì)授處輔理狡方卵法痛；爸會(huì)狂計(jì)纖方鋸法票變竹更誦的伴情甩況灑，姿變刷更決的折原乘因梁，字變瓦更嘴后蜻對(duì)堆財(cái)泥務(wù)牌狀貢況懂和叫經(jīng)羞營施成習(xí)果熊的騰影約響挺；夢非崖常關(guān)項(xiàng)產(chǎn)目般的蘭說捉明鄙；主會(huì)子計(jì)棉報(bào)下表健有偽關(guān)申重竭要尺項(xiàng)貸目諒的濃明肯細(xì)吊資薄料故等繁。第學(xué)二同節(jié)賞對(duì)托外沿會(huì)捉計(jì)后報(bào)猛表毛的寄設(shè)斷計(jì)一池、疑對(duì)幼外冊會(huì)聰計(jì)啊報(bào)兔表僻的晚內(nèi)遞容（丟一加）攪資自產(chǎn)溝負(fù)妻債眾表資耽產(chǎn)阿負(fù)繡債掠表命是繩反塞映撒企搜業(yè)斥某擠一慚特剪定命日卷期晶全秒部筆資蜓產(chǎn)錄、妨負(fù)勻債情和享所腫有國者捕權(quán)譯益唯情餐況緩的墳報(bào)未表襖。通單過片資福產(chǎn)海負(fù)晴債帥表休反譯映巨企化業(yè)移資作產(chǎn)乏、盟負(fù)奶債巡壽、胸所愧有論者芝權(quán)稈益形的裁構(gòu)血成黨情銀況他；穿反蓄映揀企員業(yè)陵的煙償檔債蜜能截力春和盟籌蛋資違能蟲力夠；行預(yù)栽測音企舉業(yè)孫未腎來挽的蹦財(cái)殊務(wù)創(chuàng)狀有況資書產(chǎn)市負(fù)躁債耕表郵的烤結(jié)撈構(gòu)資過產(chǎn)棕負(fù)頂債栗表料會(huì)辭企0鴿1表編劍制碎單素位貍：年鋼月召日快單椒位載：健元資吩產(chǎn)煩年匹初震期浸末醉負(fù)述債勾和釋所帽年詠初構(gòu)期齡末數(shù)場數(shù)建有閃者意權(quán)趕益絞數(shù)廣數(shù)流源動(dòng)強(qiáng)資字產(chǎn)疊：炕流環(huán)動(dòng)炕負(fù)速債菌：貨餓幣墊資霧金短票期株借合款短最期岸投鳳資夫應(yīng)怒付耍賬測款應(yīng)爛收溪賬潤款預(yù)金收月賬全款預(yù)嘗付鋤賬驚款應(yīng)交付聯(lián)職朝工徹薪磁酬其刷他竊應(yīng)玻收椅款應(yīng)紡付具股純利存褲貨應(yīng)離交離稅添費(fèi)待都攤器費(fèi)婚用其親他碰應(yīng)視付疾款預(yù)升提進(jìn)費(fèi)詳用一戀年抖內(nèi)砍到?jīng)r期必的悶長悔期標(biāo)負(fù)暮債流財(cái)動(dòng)錢資位產(chǎn)示合俗計(jì)流民動(dòng)告負(fù)渣債孔合掙計(jì)資驗(yàn)產(chǎn)止年忙初住期含末其負(fù)辰債刑和許所就年成初朱期銳末數(shù)匙數(shù)算有月者乓權(quán)太益但數(shù)適數(shù)長懲期傷股支權(quán)需投診資鍛：碎長紀(jì)期悲負(fù)夢債窯：長張期叼股膠權(quán)桐投館資賓長頌期芬借耀款固蒼定足資臟產(chǎn)致：稈應(yīng)渣付揀債盞券固皆定絨資麗產(chǎn)唉原飲價(jià)長關(guān)期喉負(fù)胖債捷合幫計(jì)減嚼：擋累限計(jì)姓折蕉舊負(fù)鈴債逼合首計(jì)固柔定鋼資置產(chǎn)翼凈飾值所低有沖者爺權(quán)賄益液：固蛋定庫資繁產(chǎn)悼合萌計(jì)實(shí)滴收盜資夸本無吉形而資舌產(chǎn)罩及仙其譽(yù)他闊資躲產(chǎn):資耽本倒公獲積無肚形畝資攏產(chǎn)盈寸余梨公汽積無窩形娘資惰產(chǎn)少及掛其伯他根資降產(chǎn)熊合寧計(jì)未革分兩配和利找潤所絮有棄者碌權(quán)啄益萄合灰計(jì)資訓(xùn)產(chǎn)護(hù)總攏計(jì)負(fù)皇債須和鴿所啊有街者蝕權(quán)喝益懲合噴計(jì)資諸產(chǎn)害負(fù)側(cè)債矮表夜一妨般鄭有疤表扯首夠、晉正距表歡兩幟部察分絞。表圈首讓概封括害地中說茂明懂報(bào)直表他名希稱驕、索編戀制趣單較位糕、識(shí)編盞制輔日皺期掩、禁報(bào)非表限編記號(hào)酷、政貨方幣葬名膀稱咳、釋計(jì)娃量露單閣位鼠等肅。正爐表飄是筆資懂產(chǎn)瞎負(fù)薦債苗表藏的噴主吉體陶，厭列泡示推了蛙用渠以貞說銷明喜企嚼業(yè)檔財(cái)剝務(wù)莖狀單況的的你各屆個(gè)信項(xiàng)博目問。在效我嘗國尋，撫資允產(chǎn)扁負(fù)糞債紹表牌采浙用賬掀戶躬式賬扯戶摸式園資勁產(chǎn)蘭負(fù)區(qū)債菜表局是喉將統(tǒng)報(bào)晴表速分澡為羊左堤右霧兩亮方嚷，垃左扛方托列饑示資寇產(chǎn)項(xiàng)項(xiàng)嚷目，讓右郊方怎列漫示負(fù)館債姐和小所帖有墻者辛權(quán)蹦益項(xiàng)族目膊，鈔左識(shí)方般總景計(jì)破和魄右并方賺總夢計(jì)夏相腫等悔。每腸個(gè)幣項(xiàng)潑目男又百分金為耕“者年虎初智數(shù)梁”棕和漆“劇期搭末工數(shù)迎”答兩堤別捏分值別餐填猛列跟。資魂產(chǎn)沸負(fù)訴債紙表洗正肢表睜的宅格冷式雕一奸般滋有糾兩彎種：報(bào)鏟告撤式賬科戶統(tǒng)式（句二護(hù)）鹿利竄潤斤表利五潤開表鞋是歲反鴿映灑企宿業(yè)核在正一魚定爺期非間歷內(nèi)閃利闖潤蘇或枝（省虧屠損茶）捏實(shí)戴際蛙情躁況溫的削報(bào)恩表逝。⑴可叫以住反樹映按企伙業(yè)全的品盈溪利菊能義力⑵可隱以止檢戒查久企肺業(yè)肯利君潤康計(jì)蹈劃些的繪執(zhí)坦行低情張況乳。⑶可思以毀改豈進(jìn)斃企槳業(yè)草經(jīng)鮮營柿管側(cè)理擦，阻提騎高陡企墨業(yè)收的焰經(jīng)治濟(jì)洋效桂益種。利居潤參表廚格蔥式者：標(biāo)多矮步赤式利澆潤喉表役會(huì)殊企0破2表編微表甘單前位祝：2廳0各×識(shí)×年1倍2月屯單凡位麻：傭元項(xiàng)腰目誦本示月隙數(shù)植本墾年桶累鍋計(jì)殼數(shù)一粗、送主閱營徒業(yè)堂務(wù)柏收絡(luò)入減鋒：主主孝營肢業(yè)揀務(wù)井成竭本營蹲業(yè)虎稅寬金佩及溫附顆加二美、師主其營唉業(yè)塔務(wù)薦利尾潤加回：鴿其乳他厚業(yè)磁務(wù)砌利標(biāo)潤減嚴(yán)：溜銷巖售另費(fèi)醒用管紗理喚費(fèi)劣用財(cái)相務(wù)儀費(fèi)航用三資、泳營捧業(yè)墊利盛潤加敘：沫投衣資蔽收鴨益營望業(yè)劣外柿收疤入減辰：窮營奔業(yè)綢外薄支伍出四驕、查利礎(chǔ)潤些總昏額減滾：斃所僑得內(nèi)稅五醬、拜凈裹利閱潤（銜三跟）妹現(xiàn)拖金之流論量行表1常.現(xiàn)槽金煙流丹量李表慶是捏反淋映晃企危業(yè)乘一膽定招會(huì)騰計(jì)探期宴間聯(lián)現(xiàn)矛金否和渠現(xiàn)蠟金等津價(jià)競物各的斤流耍入動(dòng)和邪流棒出窩的雄報(bào)膨表部。2勢.現(xiàn)排金字流權(quán)量例表牧的絲式作崖用求：（1）為現(xiàn)辭金狡流岡量攔表罪有紛助蓋于牲評(píng)書價(jià)席企宇業(yè)迎支柜付騎能塵力盲、豆償梯債能匙力邪和濃周射轉(zhuǎn)螞能絞力載。（2）嘗現(xiàn)苗金篩流恭量牲表精有閃助屆于誼預(yù)渡測貼企仗業(yè)欣未群來辰現(xiàn)喊金形流（3）波現(xiàn)蹤蝶金澡流銅量墓表纏有旋助爛于雅分命析乏企頭業(yè)走收用益找質(zhì)參量恰及錦影循響現(xiàn)凳金疼凈馳流囑量繪的肉因張素堅(jiān)?，F(xiàn)沖金唯：指端企替業(yè)備的憑庫秋存坊現(xiàn)插金千以他及灰可蠢以凍隨漫時(shí)承用嫂于幼支堡付確的略銀湖行巨存越款眨和薄其倡他肢貨撓幣尾資辣金逝?，F(xiàn)早金喘等堡價(jià)間物毛：指豈企先業(yè)吃持婆有擺的問期屋限閉短補(bǔ)、顛流瘡動(dòng)純性育強(qiáng)私、乖易攻于戰(zhàn)轉(zhuǎn)起換鴉為仔已位知話金小額母現(xiàn)晶金計(jì)、稼價(jià)液值團(tuán)變枕動(dòng)卸風(fēng)塌險(xiǎn)捧很好小囑的翁投坡資拉。其悲中姥所址稱規(guī)的欣期錯(cuò)限瓦較福短蘆，咱一診般偵是蓄指全從雄購核買栽之腔日塌起柄，扒三睬個(gè)南月介內(nèi)蜂到紅期腥。3壯.現(xiàn)死金登流旋量宮表騎的穩(wěn)結(jié)敏構(gòu)我真國著制膨度沉規(guī)胖定則的浮現(xiàn)弄金敲流輝量笨表僅分球正蘇表夠和漿補(bǔ)奸充劉資舟料良兩閘部丟分展。正踐表?xiàng)売须u六皮項(xiàng)艱：經(jīng)昏營蛙活辜動(dòng)?jì)僧a(chǎn)虹生準(zhǔn)的趣現(xiàn)攪金污流繡量投恭資芹活溉動(dòng)團(tuán)產(chǎn)旬生遍的齡現(xiàn)俗金槐流雨量籌演資廳活編動(dòng)班產(chǎn)芝生僅的貝現(xiàn)續(xù)金放流慈量匯濁率禿變召動(dòng)幫對(duì)游現(xiàn)村金堡的夫影遮響現(xiàn)極金竟及怒現(xiàn)奶金傘等尼價(jià)紅物蝦凈傲增雀加喉額期倡末搜現(xiàn)幼金館及廟現(xiàn)遺金抵等置價(jià)副物間余考額補(bǔ)這充燭資羅料花有勾三怖項(xiàng)冷：將珠凈蘆利京潤立調(diào)惑節(jié)累為伐經(jīng)際營拋活眉動(dòng)據(jù)的雄現(xiàn)回金雞流尤量不扁涉簽及屋現(xiàn)撿金亭收觸支出的雙重少大刃投纏資御和半籌什資這活興動(dòng)現(xiàn)績金宣及慶現(xiàn)樸金埋等糾價(jià)恰物睡凈噴變遼動(dòng)晶情塌況（毀四抽）賀所掃有逃者蜂權(quán)境益衫變上動(dòng)岸表1汗.所吳有館者俊權(quán)捐益麥變涂動(dòng)甲表材是侵指情反棉映中構(gòu)逢成乏所脂有云者撈權(quán)嫁益欲各牛組芝成恒部已分計(jì)當(dāng)姜期飽增程減奧變?nèi)粍?dòng)居情諸況昌的面報(bào)較表弟。2后.報(bào)返表規(guī)主挪要歉項(xiàng)燥目唇應(yīng)鼻包獲括概：凈割利鐵潤直紡接翅計(jì)攀入仙所留有嶼者城權(quán)辯益永的闖利并得掙和滲損蟲失緒項(xiàng)惕目會(huì)豎計(jì)賠政朽策噴變揪更淋和筍會(huì)坡計(jì)柔差瓜錯(cuò)面更忘正蒜的廉累立積繡影謹(jǐn)響廟金宵額所獎(jiǎng)有酬者袍投地入測資晶本朽和閃向團(tuán)所大有憤者忘分營配葛利納潤提櫻取腔盈照余歲公鉤積實(shí)辟收裙資勉本咳、癥資留本錦公色積保、揉營胃余瞇公險(xiǎn)積組、吹未語分昨配娘利鄰潤易的罵期意初摘和裕期梯末辜余堡額食及憲調(diào)娘整責(zé)情拆況星。二則、啟對(duì)兔外沒會(huì)善計(jì)跡報(bào)室表糞編則報(bào)爆程州序療的灰設(shè)如計(jì)（烘一撥）胃對(duì)奔外妖會(huì)斷計(jì)重報(bào)狐表濕編高制蓬程膠序包的儉設(shè)徐計(jì)1鑒.期汽末濱賬襪項(xiàng)紹調(diào)顧整結(jié)略賬飛前患必貌須洗將續(xù)本蓬期蛛內(nèi)斃所樹發(fā)累生亡的慘各屬項(xiàng)擁經(jīng)喜濟(jì)撕業(yè)閥務(wù)喜全果部躍登半記觸入工賬啟，車以狼便堆正碑確朗反擦映蒙企蝦業(yè)伏期羅末克的碎財(cái)亂務(wù)揭狀蠻況降和匯經(jīng)左營餐成矮果勝。2校.對(duì)領(lǐng)賬卷和換結(jié)約賬1）北對(duì)鐘賬對(duì)佛賬策是游為往了公保泡證快賬匆簿惜記決錄滔正蠶確搭性犧而丹對(duì)椅賬謹(jǐn)簿均記壟錄災(zāi)進(jìn)伶行師的歉核像對(duì)退工鼠作妹。包延括激：悠賬勻證棕核順對(duì)扛、憶賬夠賬均核貢對(duì)伍、井賬碼實(shí)曬核渡對(duì)2）莫結(jié)悔賬結(jié)繡賬看是曲在咸會(huì)恭計(jì)經(jīng)期奮末溪經(jīng)暢濟(jì)卸業(yè)潑務(wù)蘋全郵部撐登兵記虹入僵賬般后,計(jì)枝算嶄并悉結(jié)徹轉(zhuǎn)既各啄賬競戶肆的渡本光期偉發(fā)駁生折額耽和穿期蕉末竿余封額程。充按壘結(jié)陷算昌時(shí)逼期寨不物同鋼結(jié)很賬啦具泳體激包堤括療：日虜結(jié)世、裕月套結(jié)疾、熔年塞結(jié)3釋.編紗制宏報(bào)鼻表陣工稱作煩底限稿為覺了險(xiǎn)確洪保置會(huì)匆計(jì)光報(bào)樓表膠項(xiàng)透目扁和疫數(shù)版據(jù)應(yīng)填宋制寧的衫質(zhì)傅量必，糾提造高沙編侄制希速扯度覆，藥在區(qū)填遙制刑正耀式驕報(bào)扒表巴之淋前籌，鈴應(yīng)宋設(shè)爺計(jì)策會(huì)旁計(jì)康報(bào)斥表渡底釀稿們，禽連子接頁賬董簿擱和虹正伴式己報(bào)撕表倡。兆報(bào)泛表抽底催稿站的矛設(shè)餐計(jì)饒沒倒有戴固南定表格濟(jì)式淺，便主樸要煩取良決啞于暗企盡業(yè)洲的頃實(shí)地際眾情垮況醬和召正奮式疤報(bào)即表文的奴要場求袋。（麥二奸）伙對(duì)亂外具會(huì)鼠計(jì)擴(kuò)報(bào)袋表巡壽報(bào)材送螞程截序另的舅設(shè)裁計(jì)1糾.復(fù)含核劉、置整辯理目會(huì)魯計(jì)猾報(bào)滴表2斥.審罰核筆、雅簽知章3彼.委胳托犯注室冊侮會(huì)然計(jì)私師蔽審慶計(jì)鴨并立按不規(guī)庸定客的爺方棟式械和亮期幻玉限布對(duì)景外黨報(bào)橫送第較三望節(jié)驗(yàn)對(duì)渴內(nèi)繁會(huì)旺計(jì)裝報(bào)陣表觸的像設(shè)刮計(jì)一戒、叔對(duì)娃內(nèi)生會(huì)漏計(jì)圈報(bào)賴表獸的峰特盞點(diǎn)1．忽報(bào)悲表將內(nèi)派容判有智較吃強(qiáng)錄的俘針帶對(duì)岡性2冶.報(bào)士表哀格刺式瞎和勢編跟制事時(shí)么間達(dá)的扯靈帶活聽性3．俱報(bào)惑表灘指猛標(biāo)胃的湊多刊樣嘉性二關(guān)、潑對(duì)廉內(nèi)商會(huì)挑計(jì)躺報(bào)昨表恨設(shè)煉計(jì)制的撓要袍求1．少報(bào)趨表速指側(cè)標(biāo)纏必尼須充適卷用2．劣報(bào)寺表脊內(nèi)張容悄要關(guān)簡虛明3．疊編執(zhí)報(bào)偉時(shí)泳間領(lǐng)要鑰及磨時(shí)三完、適企懶業(yè)口主胞要閣對(duì)梯內(nèi)解會(huì)苗計(jì)自報(bào)得表環(huán)的齒設(shè)牧計(jì)（信一賴）榜企淋業(yè)哈預(yù)盼算楚表話的爬設(shè)屠計(jì)1崗.銷糠售祖預(yù)緩算鬼表拖的序設(shè)麻計(jì)銷恨售童預(yù)厘算渴表裁列遷示俘的鼓是村預(yù)坐算桑期連內(nèi)心的寇預(yù)串計(jì)愁銷膀售有量飾和感總洗銷斗售騰額優(yōu)。2輕.生佛產(chǎn)民預(yù)米算伸表采的端設(shè)飾計(jì)生栗產(chǎn)滲預(yù)舒算鉛表臥列艙示夢的掘是爸預(yù)或算凝期比內(nèi)卻準(zhǔn)也備餃生叼產(chǎn)患或縣提圍供躁的信商仰品懂和辜勞鬼務(wù)器數(shù)樸量列。3結(jié).直璃接戚材旁料扶預(yù)刻算造表紛的帳設(shè)網(wǎng)計(jì)直閘接店材品料列預(yù)臣算捕表勿列裹示佛的旁是選預(yù)補(bǔ)算竄期押內(nèi)過即背將檢購戒買劈燕的狀原稼材撈料搞的閥成熱本僻和逢數(shù)蜂量糊。4產(chǎn).直名接且人典工吹預(yù)旬算撞表找的濱設(shè)蜘計(jì)直嶺接讀人光工頑預(yù)都算流表站列還示圈的娛是汁預(yù)桿算耀期昨內(nèi)懷所棚需造的橡直日接人招工雄小晌時(shí)套和熄直贏接莊人忍工正成梨本勒。5敢.制傾造類費(fèi)貍用魔預(yù)盒算公表潑的魔設(shè)譜計(jì)生犧產(chǎn)寄預(yù)柿算汪表詳列歸示慚的鼻是脫預(yù)陸算炎期它內(nèi)局準(zhǔn)常備擦生岔產(chǎn)驕或提弊供迅的數(shù)商懲品敏和顧勞彈務(wù)粱數(shù)態(tài)量諒。6緒.銷喊售聽和鉤制潔造愉費(fèi)倍用匯預(yù)傻算叨表煙的滋設(shè)翼計(jì)銷積售源和窄制膜造擦費(fèi)抽用鋤預(yù)輕算泄表浩列墾示糞的失是典發(fā)扮生辦在務(wù)預(yù)填算言期內(nèi)朱計(jì)妨劃嘩的弄銷箱售縫和毅制口造瓶費(fèi)匯用7初.現(xiàn)趣金敘收亮入壩預(yù)復(fù)算錄表梅的尖設(shè)鴉計(jì)現(xiàn)且金拴收另入遵預(yù)虜算預(yù)表由細(xì)帶化贏了流預(yù)紗算賀期博內(nèi)垃預(yù)是期獨(dú)的壘現(xiàn)金耍收肢入鐘。8央..現(xiàn)齊金權(quán)支革出森預(yù)泄算緩表矮的襲設(shè)立計(jì)現(xiàn)避金掘支都出馬預(yù)余算淡表概細(xì)僵化大了級(jí)預(yù)疊算綱期榆內(nèi)凳預(yù)釘期監(jiān)的讀現(xiàn)金飄支醫(yī)出當(dāng)。9善.現(xiàn)羨金現(xiàn)預(yù)大算情表脾的蕉設(shè)乓計(jì)