第十章債務(wù)重組

施工企業(yè)會(huì)計(jì)任課教師：侯旭華第十章債務(wù)重組

債務(wù)重組概述會(huì)計(jì)處理§1債務(wù)重組概述準(zhǔn)則出臺(tái)背景債務(wù)重組的定義債務(wù)重組的方式債務(wù)重組核算的基本要求一愧、腎準(zhǔn)菊則讀出梁臺(tái)申的病背足景1孤9擦9藥9販年帶:豬國小有閣企刺業(yè)多解會(huì)困壩攻張堅(jiān)懇年借末:宗長牧期連借張款尿1肯.留6銜億貸留:口銀筆行絮存迎款搬1技億營霸業(yè)倡外荷收忍入勇0巨.布6咽億真蝕真言假刊假既的驚重枝組臣如靠雨悔后視春多筍滑涌件出2歐0瘡0屠0黑年梅,翠政疤府樣需膝要練穩(wěn)菜健隊(duì)的劇會(huì)暫計(jì)捷數(shù)洗據(jù)翁,修驗(yàn)訂貨會(huì)全計(jì)婦準(zhǔn)旨則啟:借秋:贏長姿期厚借餓款嶼1唇.貨6盆億貸押:刪銀未行額存誰款默1腥億資立本站公桑積超_灘債憂務(wù)兆重聚組潛收棵益窩0余.遍6血億2略0杠0喉6涼年待:任向掩國泉際書會(huì)顆計(jì)梢準(zhǔn)咱則凡靠殼攏專，慨重墊新誤修遵訂糊。二率.矮定謹(jǐn)義債受務(wù)哪重認(rèn)組是鋸指鵲在怠債顯務(wù)崖人啦發(fā)輝生刊財(cái)敏務(wù)糠困齡難在的情姨況暢下焦，磨債椒權(quán)昏人擴(kuò)按膜照禮其寨與踩債橫務(wù)否人皆達(dá)疼成狡的尚協(xié)香議或截法乘院舅的饒裁連定戒作纏出肅讓瘋步寬的鄙事恨項(xiàng)許。姻即四債浸務(wù)纖重甲組時(shí)金償久還跑債眨務(wù)菜條飽件織不目同膨于緩原平協(xié)燒議浸的也，獄都僻應(yīng)究確棕認(rèn)為花債太務(wù)鐵重權(quán)組巧。按辭我鑰國《動(dòng)企刑業(yè)會(huì)會(huì)驚計(jì)騰準(zhǔn)達(dá)則斧》規(guī)災(zāi)定注林意債烈務(wù)燃人斯發(fā)國行素的源可昂轉(zhuǎn)造換哲債段券億正攻常竹條今件部下獎(jiǎng)轉(zhuǎn)毯為糊股權(quán)掩，炎債聰務(wù)俗人曉破苗產(chǎn)氏清萌算幕時(shí)史發(fā)像生括的拌債完務(wù)貸重納組行、寸債務(wù)奴人吊改房誠組距，視債陵務(wù)族人驚借怒新夜債摩償酷舊艙債辛等帥，不樹屬宵于債盟務(wù)糞重堵組悔。以低撤于債倚務(wù)賬掠面價(jià)珍值嘉的現(xiàn)臭金清伐償以非繪現(xiàn)序金資券產(chǎn)閉清連償爺債真務(wù)以債頌務(wù)轉(zhuǎn)廁為資蔬本清博償浪債襯務(wù)修衛(wèi)改差其麗他飄債催務(wù)條瓶件采場(chǎng)用混功合重基組澡方攤式三旨.重納組構(gòu)方如式四呈、鑄債誤務(wù)鹿重衡組絞核嗎算排的速基蕉本情要塊求企撲業(yè)吃應(yīng)彎當(dāng)棍分江清蟻持訪續(xù)成經(jīng)拘營夏條組件華下涂的乘債罩務(wù)顫重記組壤和率非撕持恭續(xù)累經(jīng)皺營顯條肢件牽下盟的約債盞務(wù)融重辛組斜之欲間蒸的閣界賭限兩；企鑒業(yè)慮應(yīng)考當(dāng)哪正框確坦確恭定般債嗚務(wù)倡重合組牢日尋?！炫?會(huì)螺計(jì)瓦處館理1放.筍以低惰于債字務(wù)賬挪面蕉價(jià)林值嘩的現(xiàn)煉金清袍償2毫.慘以非鵲現(xiàn)向金資詠產(chǎn)鋼清孟償賊債慰務(wù)5掉.廣采訓(xùn)用混匹合重紗組籮方疼式4暗.那修浙改其熔他債游務(wù)條協(xié)件3斑.旬以債鵝務(wù)轉(zhuǎn)家為資辮本清晝償勤債碎務(wù)1廚.注以低報(bào)于債薯務(wù)泛賬面包價(jià)焦值筋的現(xiàn)灰金清配償相說當(dāng)硬于債處權(quán)生人給孫予了債顆務(wù)滔人一健項(xiàng)捐脖贈(zèng)債邀務(wù)暫人債難務(wù)強(qiáng)賬色面汗價(jià)加值澆與崖支蟲付綱現(xiàn)膽金之衫差—賴—賢應(yīng)懷確測(cè)認(rèn)蘭為押“資短本遞公幫積”進(jìn)（新猶：預(yù)計(jì)高入別當(dāng)爐期諸損瘋益）債服權(quán)警人債頸權(quán)兄賬豈面奸價(jià)絨值吵與揭收偏到鋤現(xiàn)豆金之想差—耀—繞應(yīng)狼確辨認(rèn)肯為獲當(dāng)嚼期些損輕失砌，櫻即假“營中業(yè)尋外緒支盡出”債串權(quán)母人劣已錘對(duì)理債怨權(quán)傍計(jì)批提株了袍壞賬關(guān)準(zhǔn)阿備箏的沖，素在鏟確頂認(rèn)矩當(dāng)原期騾損失蹄時(shí)魚，芳應(yīng)速先喊沖垃壞籮賬戰(zhàn)準(zhǔn)臉備修。案纖例豈12賞0臭0敏4校年斬1句月倒2思0淺日敢甲執(zhí)企察業(yè)恭要墓求剛乙作企栗業(yè)禽按創(chuàng)合群同綱支頓付色工筑程符價(jià)色款已3采5鞭1鍛0姓0臟0舅0鞏元氏。常由痛于遙乙帽企共業(yè)雀資蛛金踐周變轉(zhuǎn)蹦困鋒難器，射一驗(yàn)直寇無閥法越按喬合宇同殊規(guī)婦定某支粱付碗工名程電價(jià)勵(lì)款鋼。螞后茂經(jīng)適雙計(jì)方柏協(xié)稀議揮，組甲副企井業(yè)今同紀(jì)意胖減噴免葵乙循企嫁業(yè)她5變1匙0堅(jiān)0沫0害0胃元襲的煉債絮務(wù)私，鍬余專額腦用從現(xiàn)輕金現(xiàn)立頂即未支鬼付窯。庭甲毯企杏業(yè)勢(shì)已臘計(jì)深提民壞避賬四準(zhǔn)炕備袖2由0靠0醒0據(jù)0洗元串。要咽求著：虧根翻據(jù)燥上泊述覆資察料廉，籮對(duì)雅甲切乙棕企釋業(yè)井進(jìn)伐行麥債合務(wù)錘重呆組劍日掠的駝會(huì)拴計(jì)斃處兆理直。案番例占1貿(mào)答嶺案乙獎(jiǎng)企伍業(yè)（書債泰務(wù)傅人看）甲鉛企鍵業(yè)（配債叨權(quán)諒人這）借沸：概銀看行捆存岡款品3快0書0退0蹤蝶0嫂0忘0壞寸賬獵準(zhǔn)譽(yù)備篩2受0拴0擁0餃0營棚業(yè)齊外嘴支匯出斤—湖一走債趁務(wù)臂重?fù)浣M攔損班失初4祝9蘆0凳0鴉0違0貸漁：絹應(yīng)怎收忘賬筒款蠟—巾—潔乙蟲企丑業(yè)老3手5壺1肉0漿0屠0強(qiáng)0借土：疤應(yīng)游付榨賬震款框—最—叫甲烏企扭業(yè)蛙3雁5敵1混0正0羨0混0貸深：蜂銀膊行匙存粉款渡3密0偉0象0酬0衛(wèi)0嗓0資侮本貌公鏡積她—鴨—錢其耗他冷資杠本駐公靠積鞠5伐1緞0甚0按0溝0新宵：鄙計(jì)賊入事當(dāng)糟期久損鳥益?zhèn)袆?wù)縫人重齡組田債見務(wù)境的機(jī)賬奪面衡價(jià)妙值與轉(zhuǎn)講讓頓的死非吵現(xiàn)尿金顯資禍產(chǎn)誓賬避面壯價(jià)首值昨和除相關(guān)蒼稅揮費(fèi)者之凳和乳的差蝴額—忌—約確母認(rèn)筑為資友本極公追積或當(dāng)妹期劑損筆失（即?！盃I月業(yè)醉外軌支冶出”）（礎(chǔ)新遲：非退現(xiàn)樓金捧資遮產(chǎn)妹公晉允奇價(jià)幻玉，真差陽額計(jì)險(xiǎn)入航當(dāng)摧期旺損由益擔(dān)）債吩權(quán)乖人應(yīng)戶按洽重握組支債助權(quán)吸的請(qǐng)賬響面鄙價(jià)瞞值—斜—?dú)q作頂為吉受鑼讓伴的非滲現(xiàn)拜金龍資掘產(chǎn)的入鏈賬遼價(jià)辱值。（紛新蒸：欺非閱現(xiàn)蘭金駕資勤產(chǎn)幻玉公潤允膊價(jià)廣，聲差失額站確東認(rèn)踢損永益吐）注炸意如驗(yàn)果日涉角及產(chǎn)多糟項(xiàng)壯非卵現(xiàn)剛金疲資流產(chǎn)泡：債應(yīng)權(quán)制人儉應(yīng)馬按遠(yuǎn)各慎項(xiàng)秘非恒現(xiàn)柳金乏資菠產(chǎn)騾的槐公極允煌價(jià)著值監(jiān)占非盯現(xiàn)寶金伸資狀產(chǎn)盤公占允導(dǎo)價(jià)戶值版總收額晃的姿比技例些對(duì)煉重雖組債叨權(quán)用的挖賬騙面啞價(jià)腦值爆進(jìn)旋行底分餡配宵，狀以姨確舊定麗各自項(xiàng)非圾現(xiàn)形金狂資姑產(chǎn)威的吊人側(cè)賬元價(jià)概值庫.2商.游以非宮現(xiàn)抹金資撕產(chǎn)顛清紅償艷債低務(wù)案夸例鄙22捷0特0阻4叛年崇1爭月熱2費(fèi)0國日踏甲驚企婚業(yè)喊要先求孝乙咐企社業(yè)憶按跳合辛同現(xiàn)支還付表工帆程為價(jià)匯款隨，待乙鋒企嶺業(yè)非簽懶發(fā)假并慣承晶兌梨一海張吹面遺值既為減3爸5董1蔑0倉0傷0際0涂元宣，斜年跨利貍率雷7響%聚，掙半識(shí)年傳期眨，特到宜期平還粒本蹦付鉛息提的升票乏據(jù)昌。盾7瞇月分2我0其日誦，敲乙柿企刻業(yè)半因觸資蛙金穴周篇轉(zhuǎn)叨困鐘難敏，發(fā)無呈法滋兌尚現(xiàn)詳票儉據(jù)惹，論經(jīng)頁雙害方唐協(xié)惠議紗，庫乙圾企每業(yè)尿用氣一鄉(xiāng)豐臺(tái)普設(shè)往備宮抵遮償激該瞧應(yīng)數(shù)收憶票耽據(jù)短。紐奉該出項(xiàng)漲設(shè)盆備遙的潤賬喇面撫原大價(jià)叼為進(jìn)4岔0未0孫0鼠0證0劇0仔元禽，揪已襖提黑折鍬舊扒6潤0事0捆0勁0擺0知元閥，掙已她提爸減御值屋準(zhǔn)避備棄1衫0臭0幸0月0診0震元稀，統(tǒng)發(fā)表生頃相公關(guān)著費(fèi)表用鏈為杠2鎖0返0膽0污0破元編。要溜求生：異根全據(jù)混上盈述賄資啞料朵，嫁對(duì)您甲科乙鬧企封業(yè)誦進(jìn)停行蛛債誓務(wù)哈重有組凈日箏的巧會(huì)扎計(jì)押處閑理唉。案耐例櫻2雄答荒案乙斜企發(fā)業(yè)（拒債異務(wù)圍人麻）（吃1聚）攤轉(zhuǎn)壯入枕清蒸理借用：碌固昂定可資繞產(chǎn)含清櫻理時(shí)3賓3屑0憑0亦0約0鴉0累揉計(jì)姥折駕舊裕6館0根0烤0福0遮0固洋定淺資邁產(chǎn)類減誘值華準(zhǔn)抓備憶1尋0亦0闊0參0誓0貸酬：掩固枝定騰資城產(chǎn)殊4書0閃0混0袋0射0躁0（狡2麥）昌支鋪付桑清僵理淡費(fèi)莫用借革：戰(zhàn)固豪定巧資曠產(chǎn)濟(jì)清努理驢2泉0左0績0怖0貸噸：卡銀抱行盾存瘋款刊2族0屆0粒0經(jīng)0（跑3評(píng)）蹤蝶抵偶償茫債苦務(wù)缺完鼻成借捷：鉛應(yīng)誘付孟票規(guī)據(jù)泊3禍6躲3邁2快8謠5粉0貸砍：盆固曬定卵資息產(chǎn)刑清教理治3診3夾2弊0填0什0腳0資憑本移公蚊積叼3和1油2舌8并5膛0應(yīng)憤計(jì)乖入尊資劫本壇公蛇積冊(cè)的蒸金方額=綢3狡6民3稱2行8樹5昌0毒－色（掏3考3綢0笛0津0羊0翠0映＋雹2租0徒0師0墻0早）稿新賊：條計(jì)乎入株損事益甲揮企筆業(yè)（漫債壇權(quán)穩(wěn)人飼）借赤：轉(zhuǎn)固橫定禾資仁產(chǎn)牛3賺6酒3弟2動(dòng)8悄5盛0貸唇：啟應(yīng)籃收狀票御據(jù)利3執(zhí)6腿3窮2濾8名5土0（標(biāo)新筑：陵非并現(xiàn)尊金械資腔產(chǎn)掩公陜?cè)矢皟r(jià)制，膛差撥額羽確嫁認(rèn)絨損方益偷）債籌務(wù)別人應(yīng)嶼按刺債越權(quán)銜人陶因修放顫棄菠債采權(quán)節(jié)而覽享兇有軋股到份理的涂面求值砌總敗額循確辦認(rèn)求股本釣，添按岔債遺務(wù)森賬慘面聚價(jià)爛值盡轉(zhuǎn)養(yǎng)銷紀(jì)債雄務(wù)尖，湊將怠債牛務(wù)油賬雹面畝價(jià)建值伸與累股把份刪面藝值總潤額姿之壤間聯(lián)的斗差皇額扣—結(jié)—昆確淘認(rèn)誘為資摔本全公急積。新粘：股羊份龍的妖公帥允家價(jià)梳值棋總唯額陳與飯股抱本巡壽之京間竄的姿差限額扇確比認(rèn)陣為摘資律本寬公塵積掠。債適務(wù)巨的閥賬疑面俱價(jià)泰值拿與頁股棚份概的飽公睬允叼價(jià)梅值嬸總獄額知之缺間隸的回差橫額灰，挖確蟻認(rèn)帥為債易務(wù)株重今組擺利乓得粒，測(cè)計(jì)場(chǎng)入及當(dāng)岡期彼損奧益哥。債開務(wù)綢人物可僅能漂會(huì)得發(fā)螺生壁一件些治稅使費(fèi)險(xiǎn)，揀如藝印雨花嶄稅顫，盜應(yīng)努在櫻發(fā)攻生蘋時(shí)—技—織計(jì)蛙入既當(dāng)寄期某損黃益油。3立.引以債嗓務(wù)轉(zhuǎn)洞為資語本清系償鑄債酬務(wù)債依權(quán)訴人應(yīng)霧按架重戰(zhàn)組價(jià)債去權(quán)且的悲賬菌面依價(jià)軟值踢—安—欲作紡為峰受例讓冰股才權(quán)界的慶入鞭賬戒價(jià)項(xiàng)值新瞧：將義享佩有齒股竊份施的陰公勞允底價(jià)甜值向確蹤蝶認(rèn)愁為岡對(duì)省債涂務(wù)濫人恥的蘆投估資謝，等重略組反債權(quán)志的淚賬卵面料余妖額范與鉗股雀份味的使公匆允煌價(jià)遇值文之肝間燦的乓差欺額捧，能確施認(rèn)藏為很債品務(wù)子重組勵(lì)損滾失輝，腦計(jì)頂入摟當(dāng)微期朋損乓益駕。債肢務(wù)游人吃可屬能胃會(huì)浴發(fā)命生渾一晃些節(jié)稅碌費(fèi)象，毅如湊印震花嘴稅柜，巧應(yīng)飯?jiān)谒寻l(fā)泛生傻時(shí)—醫(yī)—葵計(jì)蹦入嫂當(dāng)宇期雁損順益動(dòng)。3兆.碗以債到務(wù)轉(zhuǎn)冒為資堅(jiān)本清澤償合債規(guī)務(wù)案粗例蹈3乙欺企偽業(yè)炎向招甲籌企修業(yè)捉購誘買使材鍋料歉應(yīng)頑支暴付售價(jià)銜款晃4廁0謊0恒0臂0尼0別0習(xí)元蒙，舅已辯拖洋欠趴3注年笛，慕經(jīng)進(jìn)雙搬方慨協(xié)妨商蒜，瘡甲鉗企曾業(yè)校同粗意誤乙委企決業(yè)袍以棚其耽普夢(mèng)通莖股洋3歐0奪萬祥股者抵制償迷欠曲款突。項(xiàng)假謹(jǐn)設(shè)稿普處通邁股流的騰面猛值患為矛1房誠元樓，史股鹿票嗽市櫻價(jià)吧為統(tǒng)每罩股慌1異2半元炒，寒相早關(guān)睬稅版費(fèi)辜1恨5渾0畏0董0銀元鏡，傘甲穩(wěn)企徐業(yè)畜已泡提犁壞沒帳辣準(zhǔn)占備砍8應(yīng)0戰(zhàn)0胡0鉛0找元移。要金求捆：池根甚據(jù)脊上磁述裁資喊料忙，膀?qū)ρ奂仔?、登乙乎企旗業(yè)扯作犁有嗓關(guān)敘會(huì)移計(jì)舒處蓋理師。案排例反3酸答弊案乙奧企潛業(yè)（梢債趙務(wù)國人順）甲洋企號(hào)業(yè)（連債果權(quán)到人宵）借陸：長宅期經(jīng)股暑權(quán)甲投糾資悟3來9邀3押5忍0纖0工0壞灶賬逆準(zhǔn)刻備谷8凈0顯0濁0孟0貸剃：落應(yīng)柿收輪賬莊款塞—衰—炮乙推企也業(yè)在4索0駁0水0葛0賭0廊0銀撈行糧存廉款蓬1凝5盯0灘0籮0新酒：岔公盟允幼價(jià)場(chǎng)入確賬遮，哭差冶額止確榆認(rèn)答當(dāng)剃期罷損照益借脆：開應(yīng)淋付擺賬荒款額—招—犁甲倦企翠業(yè)應(yīng)4穩(wěn)0注0肯0侵0乓0索0貸佩：沃股穿本叢/滾實(shí)導(dǎo)收勉資需本旦3需0掏0殃0箏0扔0資厘本芝公帶積決3恢6參8但5謀0餃0怒0銀買行鏡存并款突1厭5樹0控0箏0新孩：僚確毅認(rèn)材資吼本巨公覽積暈、格當(dāng)么期噴損恰益?zhèn)瓌?wù)抱人（罪1練）投若赤重叫組晌債本務(wù)召賬松面動(dòng)價(jià)桐值稀大紗于漸將弊來邊應(yīng)王付方金牧額幻玉，遵減丟記乒的殊金額竹確廁認(rèn)脫為飲資艙本酬公男積截；（劫2集）忽若閘重忌組縫債刻務(wù)民賬用面恢價(jià)遺值禾等斜于啄或結(jié)小握于飽將刻來秒應(yīng)傘付勿金針額王，早債務(wù)點(diǎn)人固不薄作踐賬員務(wù)舊處守理隸。（擁3噸）績?nèi)艚闵胬把蚝τ醒街Τ雎?，刪應(yīng)案包叼括科在榴將踢來悉應(yīng)白付景金死額洲中咳。屯發(fā)活生泥時(shí)島，沖嚴(yán)減飛重鳳組敢后浮債葡務(wù)僑的慌賬鍬面?zhèn)}價(jià)革；頃如賠未漁發(fā)具生會(huì)，聾應(yīng)鈴將詠該附或芒有粥支像出剩的原濟(jì)估們計(jì)命金過額旱確爺認(rèn)問為達(dá)資督本乒公靈積季。新說：將喚修嚴(yán)改戀其爭他萄債伴務(wù)遮條璃件面后它債買務(wù)聽的御公青允蹤蝶價(jià)催值窄作致為桑重午組比后社債圈務(wù)的惕入拍賬族價(jià)葛值納，將差諷額純計(jì)估入梢當(dāng)特期何損摟益史。債拖權(quán)編人（隙1桿）撫若丙重觀組立債炒債肺權(quán)戰(zhàn)賬如面奇價(jià)含值糧大席于孕將歐來段應(yīng)淡收貪金盟額拋，互減鵝記愈的金電額弱確牌認(rèn)詢?yōu)槌閾p積失晶；（項(xiàng)2旬）憲若耕重禍組族債商務(wù)如賬激面仙余殖額疾等殼于脖或非小幫于抽將山來宿應(yīng)拖付西金怨額宗，想債務(wù)肥人躬不舞作逮賬驗(yàn)務(wù)濁處妻理處。（望3籠）桶若晚涉關(guān)及公或款有旗收屠益許，膊則監(jiān)不么計(jì)牙入巾將娘來夢(mèng)應(yīng)蓬收挨金笛額株；徒收得到齒收專益他，作輪當(dāng)授期乎收判益梨處咐理狼。新孟：將樸修裳改脹其淘他留債拿務(wù)派條境件錫后釣債爐務(wù)纖的賴公喂允捕價(jià)減值激作腎為掉重毯組鑰后小債綁務(wù)的檔入闊賬騎價(jià)雕值鞏，販差籠額戒計(jì)宮入驕當(dāng)窩期尖損叔益秘。4聾.眾修悼改其口他債鳳務(wù)條預(yù)件案滅例冠4甲趕企針業(yè)全持底有愉乙團(tuán)企反業(yè)港的柜應(yīng)回收殊票練據(jù)低，害面斤值竄3致0霸0興0素0坑0正0填元納，唇票哪據(jù)柏到叮期濤時(shí)崇本遍息建合柄計(jì)啞3持0妖9賀0袋0合0銅0鉗元秩，率因廟乙寄企互業(yè)告無云法染承遍兌永到踏期左票害據(jù)京，劍只育支塘付鑄了易利掘息篇9并0射0忍0爭0嘴元。經(jīng)窯協(xié)膛議底，被甲教企喜業(yè)芬同尺意冬將冤乙謀企遣業(yè)隨的貿(mào)票艘據(jù)潛期谷限寧延因長肢半租年額，起并擇減淋少帖本俯金冤3揚(yáng)0粉0害0石0兄0定元洋。要科求蒜：零做禮有考關(guān)國會(huì)侮計(jì)愁分寒錄覺。案食例劃4遙答至案乙屈企鈴業(yè)（驅(qū)債奸務(wù)衣人栽）甲墾企猾業(yè)（情債掀權(quán)者人河）借庫：尾銀是行敢存獅款韻9腹0耐0勸0鬧0應(yīng)勤收餐賬芝款納2誰7鳥0柴0斑0雙0趁0營祥業(yè)冷外攝支嗎出艙3站0酬0攔0系0浙0貸凳：資應(yīng)境收葛票圾據(jù)述3客0辮9絕0工0焦0添0借擇：堵應(yīng)工付橡票神據(jù)丟3責(zé)0徑9惹0殊0飾0炭0貸枕：英應(yīng)扶付惜賬慮款究2禍7共0隱0疤0墻0系0資撥本撓公皂積關(guān)3癢0惜0焦0喜0基0銀屋行嚴(yán)存忌款牢9擴(kuò)0更0伙0俊0新編：田確汁認(rèn)醉收痰益5紹.樹采梯用混午合重曉組戚方因式在平混栽合斜重千組欲方歪式非下京，線債復(fù)務(wù)緒人巧應(yīng)音分或別松以句下組情紛況進(jìn)忍行第會(huì)眼計(jì)挽處向理休：（恰1賴）蝴以斤現(xiàn)魄金直、港非葡現(xiàn)襲金輔資秧產(chǎn)譜方幫式負(fù)的姨組漿合再清累償乎某煉項(xiàng)祝債務(wù)櫻的兄，之債影務(wù)香人旬應(yīng)銷先引以更支仰付曲的鉗現(xiàn)購金固沖銳減掙重居組兄債網(wǎng)務(wù)愁的賬蚊面亡價(jià)匹值擊，賢再斤按侄以蜻非斤現(xiàn)失金俘資肅產(chǎn)到清牛償傷債殘務(wù)年進(jìn)驅(qū)行變債截務(wù)重帝組醒日泛應(yīng)摩遵魯循市的械原用則傲進(jìn)隸行追處惜理菊；（漿2員）稅以斬現(xiàn)肉金筐、燥非水現(xiàn)洽金掩資睬產(chǎn)幼、詳債牌務(wù)捏轉(zhuǎn)鞠為郊資創(chuàng)本攜方磚式密的組煌合含清喝償自某蓋項(xiàng)旋債撿務(wù)焰的恥，嫩債舒務(wù)環(huán)人掠應(yīng)圍先禁以耀支翻付數(shù)的僑現(xiàn)槍金核、非籌現(xiàn)絕金互資罩產(chǎn)百的沃賬貝面待價(jià)撤值防沖梯減透重烘組門債恢務(wù)禮的廟賬課面香價(jià)煩值駁，再滲按課債廉務(wù)廉轉(zhuǎn)愈為素資毀本兄進(jìn)玩行驕債猶務(wù)余重序組陵日灘應(yīng)遭遵憂循掠的燒原哨則處手理榆；（革3熱）峰以罰現(xiàn)喝金牧、吉非碌現(xiàn)烤金咸資志產(chǎn)文、怪債釋務(wù)鋒轉(zhuǎn)擋為桿資閣本巧方殺式貴的組幣合耗清沙償悉某碧項(xiàng)境債盒務(wù)教的刑一疑部柏分儉，混并啄對(duì)從該恐債合務(wù)仇的蓄另銜一部啦分墳以說修拐改描其喉他尤債曾務(wù)濤條源件花進(jìn)反行輔債輔務(wù)腎重寧組需的輕，禍債昌務(wù)人戰(zhàn)應(yīng)忍先訂以優(yōu)支奮付掉的覺現(xiàn)灰金土、刻非街現(xiàn)辟金欄資棍產(chǎn)奴的飾賬倆面詢價(jià)濁值米、債紹權(quán)帽人聾享姓有企的斗股約權(quán)組的些賬甩面逗價(jià)廚值剝沖吃減盾重郵組秤債熔務(wù)孫的叉賬面貴價(jià)接值蘆，撈再許按素修攝改毅其搭他暈債附務(wù)化條糖件莫進(jìn)匠行疑債擺務(wù)柜重歐組校日應(yīng)躁遵敢循愿的韻原御則擁處價(jià)理兄。5跟.蓋采運(yùn)用混俘合重音組縣方倒式在弱混寺合女重鏟組出方森式困下猛，衣債付權(quán)峽人枝應(yīng)炕分物別戀以貌下徹情膜況進(jìn)獄行城會(huì)隊(duì)計(jì)肉處借理爪：（柄1博）凝以緩現(xiàn)前金低、督非格現(xiàn)沉金辮資液產(chǎn)燦方導(dǎo)式惑的犬組扔合厭清按償襖某陪項(xiàng)題債務(wù)瘦的謎，告?zhèn)麢?quán)捷人吐應(yīng)圈先題以筑收哄到斤的儉現(xiàn)債金打沖封減巾重嗓組常債策務(wù)者的賬賺面稈價(jià)臺(tái)值慚，驕再巷按虎以努非趙現(xiàn)猛金朵資想產(chǎn)今清蛛償坊債惹務(wù)花的素原侵則勞進(jìn)劫行處市理膚；（絞2武）糠以嗓現(xiàn)嘗金帳、辛非侄現(xiàn)材金秩資留產(chǎn)消、鄉(xiāng)豐債芝務(wù)首轉(zhuǎn)缸為庸資疾本析方銅式彈的組但合賤清恰償捕某節(jié)項(xiàng)饑債蛾務(wù)傭的滑，恩債從權(quán)嘩人破應(yīng)渾先希以英收內(nèi)到綠的灣現(xiàn)緣瑞金沖削減蜓重禮組熟債揮務(wù)筑的梨賬轟面聯(lián)價(jià)猾值案，意再喇分椅別舒按沾受刻讓辛的踏非供現(xiàn)金餓資野產(chǎn)裙和囑股良權(quán)美的卻公旋允僻價(jià)刷值嬸占億其歷公杜允倡價(jià)沿值館總運(yùn)額疏的卡比例掛，驕對(duì)燦重境組漲債惠權(quán)壞的因賬慈面屯價(jià)鞭值撐減的去惡收冒到疲的虹現(xiàn)謠金加后繞的余多額興進(jìn)拾行侄分搭配鳳，攏以交確丑定狠非吧現(xiàn)傲金伏資定產(chǎn)稍、葉股隔權(quán)睜的虎入姓賬價(jià)括值指；（哄3稈）鴿以喉現(xiàn)延金脫、泊非躍現(xiàn)而金豈資氣產(chǎn)藏、其債劣務(wù)白轉(zhuǎn)竹為等資蒜本巨方填式的野組對(duì)合陸清取償刪某爭項(xiàng)撕債渡務(wù)悠的探一山部烘分扇，搏并朋對(duì)夸該并債類務(wù)卡的公另一綱部鄰分鈴以拼修筐改嫌其斗他顏債躲務(wù)竭條怕件薦進(jìn)晨行孫債六務(wù)舒重酷組密的題，朽債權(quán)撫人栗應(yīng)輛將鵲組幻玉債殲務(wù)習(xí)的叉賬隙面瞞價(jià)墊值靈減躁去符收薯到臭的垮現(xiàn)聯(lián)金士后冷的余流額液，榆先即按更上本述堵第醬二罵條商的茫規(guī)縮慧定直處隱理懶，滿再洗按歌修桿改善其他紗債釘務(wù)躁條吃件慣的禮原念則稱處況理福。案陜例轟5甲桌企派業(yè)沿持改有伶乙叼企照業(yè)喂的鋤應(yīng)鉆收剝票向據(jù)怖，灑面愈值外3澆0煤0璃0排0貸0其元頸，范票瘦據(jù)腰到膽期抄時(shí)固本恰息朵合潑計(jì)輔3灑0撞3驅(qū)0恨0勵(lì)0則元伸，挎因隔乙倚企旋業(yè)采無獎(jiǎng)法醒承碗兌牽到業(yè)期監(jiān)票貿(mào)據(jù)暖。大根口據(jù)肚協(xié)裁議舊，知乙稈企壺業(yè)容支掙付肚3掛0伶0砌0錯(cuò)元桂現(xiàn)株金壘同社時(shí)滲轉(zhuǎn)消讓園一煩項(xiàng)患無元形聰資詳產(chǎn)榜以疾清情償閑到慢期悔債濃務(wù)副，送該理項(xiàng)派無砍形輸資葵產(chǎn)域的聯(lián)賬爐面到價(jià)際值擴(kuò)為為2乎9泛0罩0瘡0阿0維元志，嬸乙典企絨業(yè)惕因樸轉(zhuǎn)撒讓茶無漂形誓資自產(chǎn)取而葬應(yīng)銜交琴納明的濱營烏業(yè)樂稅孤為摩1薯4皆5足0幟0您元饞。牧要魯求賢：碰做綢有疾關(guān)意會(huì)表計(jì)熔分眾錄老。案構(gòu)例揚(yáng)5徐答孤案乙閘企肆業(yè)（截債省務(wù)憐人舞）甲飽企匠業(yè)（根債聽權(quán)眼人糖）借翻：方銀另行泳存陸款宵3價(jià)0梁0歪0無邁形妖資嶼產(chǎn)解3總0勻0率0振0縫0貸授：易應(yīng)獎(jiǎng)收灘票攜據(jù)瘡3同0鋸3當(dāng)0者0雀0借堆：涂應(yīng)獎(jiǎng)付面票津據(jù)門3吊0鋸3勾0綢0墓0營勞業(yè)很外棗支中出燥4序5負(fù)0王0貸朱：無求形情資宮產(chǎn)享2蔥9北0榜0金0患0應(yīng)井交估稅圾金噸—舊—慢應(yīng)嶼交領(lǐng)營暑業(yè)鞭稅客1惠4倘5服0棟0銀夾行悟存善款富3城0統(tǒng)0與0案才例瘦6甲踏企礙業(yè)拐持己有萄乙蜘企積業(yè)鬼的只應(yīng)丸收嬸票頓據(jù)滲，柿面杠值彼3迎0獎(jiǎng)0猶0勝0翠0悅元樣，雜票舍據(jù)怕到頸期羽時(shí)啞本村息憑合竭計(jì)員3嫂0荷9錢0岸0襪0簡元觀，刷因加乙釀企蠅業(yè)進(jìn)發(fā)堆生冤財(cái)躬?jiǎng)?wù)勺困嶄難俘，池到拉期重?zé)o泛法層承棄兌歲票衰據(jù)序，似甲怖企友業(yè)緣瑞將脊該臘票輪據(jù)滿的跟本徒息習(xí)合鐵轉(zhuǎn)脂為丙應(yīng)叨收道賬著款窄，躺不梳再淋計(jì)劃算訪利續(xù)息餡。宅雙租方窯協(xié)統(tǒng)議閑，坡乙批企比業(yè)鉗以毛一夕臺(tái)叫設(shè)節(jié)備沒抵受償槍部堤分渠債肢務(wù)菠，腹該勇設(shè)我備瀉原標(biāo)值絨1倘2汗0漂0洲0太0坑元谷，考累巷計(jì)扯折顧舊構(gòu)3柴0靈0鏈0壺0元元日；卡另梁外展，貨乙真企岸業(yè)嘴將京1鎖5古0愧0貍0咐0壟元永的盤債晚務(wù)歷轉(zhuǎn)瓜為右1么0暫%傅的撞股溉權(quán)朵，剪乙經(jīng)企帆業(yè)付重舅新表注濟(jì)冊(cè)抖的柜資啦本舅為曠1喚0恭0絕0留0怕0如0棄元堡，填其吩余勞的睬債夏務(wù)董甲骨企蔬業(yè)元同燦意膀少銜還恒9治0倒0宮0足元偶并閉延叛長犯還劃款夕期炊限滑半面年孤。要爬求餓：最根悄據(jù)仁上誰述成資漲料糊，甜對(duì)弊甲續(xù)企蚊業(yè)陷和場(chǎng)乙功企滑業(yè)叼作智有格關(guān)親會(huì)熄計(jì)度處塘理案遲例敏6赴答幼案乙仁企餡業(yè)（陡債妻務(wù)俘人開）①求固舌定賴資征產(chǎn)餓轉(zhuǎn)蜜入妙清早理四借愉：搭固導(dǎo)定吳資榮產(chǎn)遼清急理和9臺(tái)0侮0兔0吸0累美計(jì)