會(huì)計(jì)基本假設(shè)

第二節(jié)會(huì)計(jì)基本假設(shè)2023/7/151一、為什么要進(jìn)行會(huì)計(jì)基本假設(shè)？會(huì)計(jì)工作所處的經(jīng)濟(jì)環(huán)境十分復(fù)雜，受很多不確定因素的影響，為了讓會(huì)計(jì)實(shí)務(wù)中出現(xiàn)一些不確定因素時(shí)，能進(jìn)行正常的會(huì)計(jì)業(yè)務(wù)處理，因此對(duì)會(huì)計(jì)核算所處的時(shí)間和空間環(huán)境等作了合理的假定。雖然有人為假定的一面，但是并不因此影響其客觀性。這些假設(shè)都是會(huì)計(jì)人員在長(zhǎng)期的會(huì)計(jì)實(shí)踐中逐步認(rèn)識(shí)并總結(jié)而形成的，絕不是毫無(wú)根據(jù)的猜想和簡(jiǎn)單武斷的規(guī)定，若沒(méi)有這些會(huì)計(jì)假設(shè)，會(huì)計(jì)工作就會(huì)陷入混亂甚至難以進(jìn)行。2023/7/152二、會(huì)計(jì)基本假設(shè)的概念：會(huì)計(jì)基本假設(shè)是企業(yè)會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告的前提，是對(duì)會(huì)計(jì)核算所處時(shí)間、空間環(huán)境等所作的合理設(shè)定。2023/7/153會(huì)賞計(jì)轎核雁算泡的和基生本榜前坡提會(huì)委計(jì)煤核鄰算報(bào)基取本萄前榮提攏又珠稱膠會(huì)輝計(jì)盡假辰設(shè)購(gòu)，禽對(duì)卸會(huì)餡計(jì)勤核持算土所欣處踏的垃時(shí)檢間摟、厲空惹間他環(huán)治境跑所知作拳的線合吹理蠢設(shè)守定煙。根兼據(jù)《企勢(shì)業(yè)業(yè)會(huì)廚計(jì)富準(zhǔn)確則》規(guī)蹦定鋪，體會(huì)瞇計(jì)覽核門算械的親基葬本木前頸提籃包效括暗：貨幣計(jì)量會(huì)計(jì)分期持續(xù)經(jīng)營(yíng)會(huì)計(jì)主體（1）（2）（3）（4）2罵0糞2亮3焦/央7偵/欺1根34三任、從會(huì)螞計(jì)盾假派設(shè)大的盡具蒸體健內(nèi)償容棒：會(huì)付計(jì)弊基和本餅假讓設(shè)懇包付括網(wǎng)會(huì)腹計(jì)栽主駱體塘、凝持燒續(xù)治經(jīng)繭營(yíng)竄、物會(huì)燃計(jì)旗分生期忌和捷貨隸幣及計(jì)修量龍。（缺一曬）盛會(huì)鄭計(jì)動(dòng)主柳體1鋪.會(huì)紫計(jì)妻主民體遭是筐企栗業(yè)者會(huì)盛計(jì)妨確輔認(rèn)世、汽計(jì)牙量鞠和爬報(bào)踩告對(duì)的空劃間聲范插圍騰。比病如古，圖甲止公娃司跑的笨會(huì)頌計(jì)般所臥要臉描拘述照的案資藏金豎運(yùn)往動(dòng)圓是犧甲萄公寒司參這億個(gè)萬(wàn)空碗間搞范控圍狗內(nèi)勺的串資娃金案運(yùn)頁(yè)動(dòng)猾，搭而極且收是換站坑在退甲晚公拒司饒的鍵角介度起進(jìn)允行靠反饞映距和喪描舒述聾的伐，延則壇甲予公呢司向就梳是皮會(huì)拌計(jì)倘主往體惠。巧關(guān)講鍵烏是糧要宿明卵確喘會(huì)腫計(jì)刊人鞠員胳在慕核耳算黎誰(shuí)層的遇業(yè)領(lǐng)務(wù)耗。2猶0茫2樂(lè)3綿/攪7怖/曠1占35一些般釋來(lái)捉說(shuō)況，它只謀要貪是燭獨(dú)嶼立籍核尾算喪的珍經(jīng)逗濟(jì)臉組刻織釀都表可階成撞為棉會(huì)迎計(jì)桐主概體今。咸比衣如致它幸可子以糖是困股假份吼公狼司演、穿一崖個(gè)魔合耀伙董企憂業(yè)緞或霧者膊獨(dú)命資蜂企瓶業(yè)磁、賢也泥可瞇以炒是盞一宮個(gè)帥企盯業(yè)啄的極某閱一挽個(gè)逼特拌定而的習(xí)部火門筍。污比影如逼：搖一撫個(gè)攏經(jīng)媽濟(jì)肌上修獨(dú)承立銀核腐算諸的晉車派間娘可融以賄確狀認(rèn)謠為乒一累個(gè)怒會(huì)盛計(jì)溫主雖體味，隸設(shè)鞭置僻會(huì)敏計(jì)肆核路算斑體械系基描頁(yè)述倆屬戲于昏該歡空凈間父范浩圍前的援資撈金打運(yùn)僅動(dòng)召。賢除前此斷之違外歪，胃可單成丘為無(wú)會(huì)獵計(jì)稼主葡體交的洗經(jīng)野濟(jì)蒙組丑織漠還簽包謠括穿：虹企河業(yè)舅、旅企蛋業(yè)扇集溪團(tuán)爭(zhēng)（示即墻由宏母徑公蜂司積和農(nóng)子遼公談司妙組投成沈的分企星業(yè)削聯(lián)姐合屈體抗）狠、趟事讀業(yè)笨單誰(shuí)位交、陰分趕公盟司老、塌內(nèi)泰部雀部鵝門俘、誓經(jīng)墨濟(jì)焦上劇獨(dú)鄭立尿核磁算將的惕車服間斃、課銷壘售修區(qū)大域辣、歪零護(hù)售恨點(diǎn)遷等瞞。狹等轉(zhuǎn)。2倦0夾2都3奏/致7決/疼1邪36會(huì)磁計(jì)鏡主含體非體紫現(xiàn)石的揚(yáng)主忙要鳴形公式妥概的括襪如鏡下年：2件0舒2瓦3慈/超7桿/肆1因372蹦.會(huì)翠計(jì)萬(wàn)主徐體鴨與嫂法綁人庫(kù)的爽區(qū)診別會(huì)由計(jì)恨主氣體泥與居法嫩律紛主忘體穩(wěn)（嗚法澡人簽）炎并拳非世對(duì)哲等儲(chǔ)的喬概補(bǔ)念湖，挪法揪人鞋是脾一忍種吳享嚼有伶民壘事夾主異體掀資算格屯的竊組書織,法箭律涌賦素予險(xiǎn)它寺等添同盾于李自哄然曉人今一難樣短的竭人邁格賠，懷以徑便逝于默其賠獨(dú)宏立邁地濾行壟使區(qū)權(quán)構(gòu)力寨并匠承澡擔(dān)正自茄身沉的搖義付務(wù)功。劫成盾為產(chǎn)一抓個(gè)雹法輸人洽首自先途在健經(jīng)夠濟(jì)撇上某是侄獨(dú)拐立提的陰，模從汽這屑個(gè)疫角讀度戒來(lái)瓜說(shuō)泊，絡(luò)法饑人牲肯濟(jì)定銅是昏會(huì)飄計(jì)隔主布體獲，棚但媽僅呼僅讓獨(dú)膏立逮核贈(zèng)算飲是盤無(wú)即法陜足復(fù)以績(jī)支宰撐訴其灰成供為捏法宜人誘資繞格訴的丘，鋒所駁以搜，父是翁法誓人求的期一擊定的是悲會(huì)活計(jì)載主慌體稍，腎是暮會(huì)語(yǔ)計(jì)狗主峽體賞的懶不甘一喪定裝是堅(jiān)法耽人叉。比停如餓由拾自叼然振人哥所匪創(chuàng)死辦市的跳獨(dú)環(huán)資租與騰合障伙餓企董業(yè)割、蘭企勸業(yè)秤集戒團(tuán)逃、慌企兇業(yè)如獨(dú)喇立猛核伏算比的婦車吧間幕均粗是廉會(huì)微計(jì)特主糞體道而統(tǒng)非鳳法豈人恐。2陪0篩2紹3趣/暫7盡/率1盼38但深會(huì)筋計(jì)船主任體毀不射一叫定堤是財(cái)法犧律燦主夏體絮。觀例算如說(shuō)，膚在紀(jì)企歉業(yè)睡集特團(tuán)兇的霸情升況纖下界，耳一許個(gè)者母晌公略司抓擁餡有特若胖干同子劣公冶司檔，私母貴子撈公復(fù)司桃雖話然驗(yàn)是活不懂同脊的墻法雁律至主刪體剖但茫是虛母箏公培司影對(duì)潑于侮子醬公帶司澇擁溪有古控藍(lán)制步權(quán)萍，葵為沾了漢全倦面捷反廢映斤企孩業(yè)定集俯團(tuán)姜的嫩財(cái)傳務(wù)娃狀瀉況剩、載經(jīng)熊營(yíng)們成伐果鏈和若現(xiàn)棟金拌流負(fù)量屠，桂就扛有遍必掉要肯將傍企初業(yè)畝集攜團(tuán)逃作培為瘡一辱個(gè)噸會(huì)泳計(jì)肉主單體扒，駐編戰(zhàn)制奔合雨并仇財(cái)慨務(wù)茅報(bào)場(chǎng)表博。2陰0涌2染3壘/般7界/劈燕1謠39（局法剖人神不醋是指人憲！譯法考人爹必昆須逗是彩經(jīng)禍國(guó)爹家冠認(rèn)址可榨的添社字會(huì)鍋組拆織塑，論是漏社預(yù)會(huì)觸組伏織壤在推法怒律娘上披的拐人銀格牲化權(quán)，羨是家法乖律鴨意武義墻上弱的皮“巾人傳”贊，萄而織不撤是倦實(shí)叨實(shí)欄在掃在幼的炕生茫命圓體畝，陡其膚依張法毒產(chǎn)石生理、位消泊亡僅。夾在宜我受國(guó)但，的成栗立段法沸人芽主目要瘦有聞兩模種殘方珠式康：膏一夏是碰根收據(jù)桌法付律難法花規(guī)膚或傅行折政門審趴批晌而經(jīng)成淹立婆。腐如賀機(jī)衛(wèi)關(guān)頑法敗人蛇一霧般翁都晚是齊由憑法誼律密法戀規(guī)酷或鹿行雪政劃審仙批店而拒成拼立風(fēng)的著。伏二愚是絨經(jīng)側(cè)過(guò)咬核腐準(zhǔn)艦登羞記論而攪成激立縫。屋如傘工鹽商錫企籍業(yè)栽、微公碧司阿等怒經(jīng)胳工米商詞行況政攪管砌理態(tài)部些門濃核看準(zhǔn)膽登畝記泳后矩，則成順為吊企煮業(yè)姥法象人咽。辯自酒然及人忙是洞基撈于遠(yuǎn)自底然部規(guī)架律畢出掛生哨、圍生的存帥的麥人份，仿具張有慨一殲國(guó)秋國(guó)炕籍島的婚自號(hào)然餡人侵稱屈為刑該昂國(guó)哲的占公燭民濁。泛）【要售點(diǎn)閘提棋示】會(huì)局計(jì)貼主左體朱假昌設(shè)基在容測(cè)絲式試辨中耗?？滓娞傻闹霚y(cè)寺試乞角多度挎是耀會(huì)鞭計(jì)伸主健體住與段法悉人研的綢區(qū)瞧分極，取常朵出復(fù)考戶題獲。2映0騾2鎮(zhèn)3聞/暴7幣/前1熄31跳03維.會(huì)東計(jì)拆主遞體溉假付設(shè)遵的誼內(nèi)被涵簡(jiǎn)山言周之券，掏就婆是消會(huì)趕計(jì)貨應(yīng)怨當(dāng)省僅響為駁特負(fù)定脹的個(gè)會(huì)浸計(jì)什主勢(shì)體鮮服對(duì)務(wù)循。付會(huì)隔計(jì)禿主齡體揉假篇設(shè)存要芝求偷企物業(yè)滋應(yīng)禿當(dāng)土對(duì)古其敲本嗚身先發(fā)事生抹的立交災(zāi)易撇或能者閱事嘆項(xiàng)歷進(jìn)主行臭會(huì)繞計(jì)仆確納認(rèn)檢、長(zhǎng)計(jì)這量歌和宣報(bào)吊告筑，融反勒映封企吩業(yè)悲本匯身畜從訂事危的坦各業(yè)項(xiàng)油生簡(jiǎn)產(chǎn)壁經(jīng)笑營(yíng)弓活剃動(dòng)慶。負(fù)明造確棕界婆定想會(huì)狡計(jì)盞主捧體辦是尖開搶展假會(huì)剛計(jì)變確穴認(rèn)或、牧計(jì)途量案和介報(bào)吉告損工虧作互的搬重棒要誤前舌提竹。2滾0隊(duì)2畢3衰/爽7程/唱1隙31緩14起.會(huì)墻計(jì)周主隨體豪假晉設(shè)居的偽目答的（1）霧劃眼定暢會(huì)膀計(jì)旅所雹要模處蟻理殊的飽各踐事令項(xiàng)孟的朋范坊圍靈；（2）銜將床會(huì)民計(jì)肅主康體碌的劃交關(guān)易辰或片事呈項(xiàng)霜與怨會(huì)志計(jì)嘩主妙體游所姓有豪者列的家交仗易明或辭事墨項(xiàng)霸以騾及期其喝他測(cè)會(huì)綠計(jì)崗主石體尿的鍛交任易打或構(gòu)事杠項(xiàng)耀區(qū)儲(chǔ)分晉開末來(lái)脾?？倧?fù)之滅，柱一她個(gè)鳴核屋心關(guān)目腫的旋就倒是壓圈餡定綠會(huì)床計(jì)蹲的刷核用算特范狐圍急?！癜鼤?huì)很計(jì)廣主坡體墻是日持域續(xù)隙經(jīng)擇營(yíng)北假銷設(shè)妄、肅會(huì)燒計(jì)蠅分耕期饒假賠設(shè)酒、秩貨倉(cāng)幣范計(jì)此量都假在設(shè)泰建抄立嫩的泡基懶礎(chǔ)迷。2壺0陰2鐮3配/傘7灰/緊1宋31豈2會(huì)情計(jì)羨主疏體1、定妹義會(huì)煉計(jì)配所壇核殃算余和撤監(jiān)故督件的寺特偷定家單負(fù)位呢或多組悲織2、兄要證點(diǎn)（1）牢實(shí)階質(zhì)僻上物是斤規(guī)農(nóng)定錢了芽會(huì)老計(jì)吸核狹算摩的勻空瓜間麻范崖圍糾；（2）望不朋同然于困法政律遣主電體貪，豆會(huì)抓計(jì)育主肢體盾可地以雨是虹獨(dú)風(fēng)立義法邪人擴(kuò)，休也爹可高以辨是日非窄法茶人銀；（3）滑可俘分穴為束獨(dú)稼資散企供業(yè)漠、肚合軌伙閣企怠業(yè)行、榆公硬司洪企隨業(yè)絞等別會(huì)競(jìng)計(jì)壤主露體庸。2池0狡2努3癥/滑7綠/侮1圈31戶3例粱：篩企竟業(yè)澤集愁團(tuán)女、范證拼券施投淡資揉基冶金費(fèi)、研企秀業(yè)銷年虎金匙基跪金塌可較以爪是配會(huì)落計(jì)諒主喊體工，鑄但主不紋是尚法贊律超主戚體拼?！纠蓄}·單耳選灑題】關(guān)結(jié)于漫會(huì)相計(jì)簽主政體余的繪概杠念外，忙下畢列罵各赤項(xiàng)駛說(shuō)接法潤(rùn)中基不岔正碰確所的露是插（所）開。A毒.可域以魄是莖獨(dú)度立法法霉人彎，臺(tái)也染可死以殘是寫非杰法悄人B匪.可什以港是茶一溜個(gè)隨企晌業(yè)就，氣也肥可染以拌是氧企陳業(yè)據(jù)內(nèi)屠部殺的植某銳一愚個(gè)觸單竹位C慘.可弟以科是咐一有個(gè)鴿單惱一棍的禁企封業(yè)場(chǎng)，只也羨可徑以蝕是蒸由更幾叮個(gè)扶企沖業(yè)舉組搬成守的喬企赴業(yè)簽集申團(tuán)D逼.會(huì)逆計(jì)泡主橫體放所繁核伴算銳的唐生導(dǎo)產(chǎn)企經(jīng)停營(yíng)殿活花動(dòng)郵也訊包題括堅(jiān)其跑他影企碧業(yè)特或躲投對(duì)資圖者型個(gè)逝人行的譜其擠他假生婆產(chǎn)羨經(jīng)即營(yíng)漁活刃動(dòng)『正黃確綱答塑案』耗D2飲0計(jì)2兇3抵/章7橫/牢1靜31馬4（格二和）埋持趣續(xù)辰經(jīng)杰營(yíng)1煩.持粥續(xù)憑經(jīng)吃營(yíng)用假延設(shè)架的便內(nèi)從涵假窄設(shè)影企律業(yè)縫在除可眉預(yù)償見胞的篇未破來(lái)患不許會(huì)填破主產(chǎn)獻(xiàn)被論清高算堵。艙即撫假命設(shè)府企盞業(yè)序的兩經(jīng)閃營(yíng)余活喘動(dòng)鵝處努于王一鋸個(gè)著正共常江運(yùn)視行部狀汗態(tài)錢。2討0懲2半3瘡/獨(dú)7撇/歌1友31晶52是.持寨續(xù)歌經(jīng)濾營(yíng)都假與設(shè)辭的洽目蠶的持強(qiáng)續(xù)吉經(jīng)寇營(yíng)續(xù)假員設(shè)辱為婚會(huì)列計(jì)焰核此算毛的擴(kuò)開匹展乎提鍬供謝了把正制常左的他業(yè)煩務(wù)陜背恭景掩。堡假羞設(shè)勻會(huì)抄計(jì)洋主芳體言能少夠尸無(wú)賺限句期跑地帆存程在謎下識(shí)去攪，細(xì)其沾經(jīng)抽濟(jì)聽活優(yōu)動(dòng)遭無(wú)梢休茄止僚的牲運(yùn)亦行觸。企辛業(yè)疾是悶否跪持池續(xù)讀經(jīng)蹦營(yíng)零，堪在酬會(huì)沿計(jì)痕原攔則礙和俯會(huì)穿計(jì)查方夫法仙上服會(huì)坑有銷較軍大積差碧異漲，通只迫有燙假灑定無(wú)企野業(yè)切在狂可凝預(yù)垮期根的狀未載來(lái)耕不慌會(huì)膊破據(jù)產(chǎn)爬清涼算田，僑會(huì)臥計(jì)敵核津算奶才冬可群正蕉常米進(jìn)映行革，誼否摩則炮將贏依債據(jù)址破醫(yī)產(chǎn)裙清輔算常時(shí)斗的舅特闖殊瞎規(guī)閉定荒進(jìn)迷行既處快理吉。2宮0辦2辰3駕/卡7勢(shì)/掘1咐31影6比斤如鞭：峰一督個(gè)砍股顫份晝公貼司貿(mào)，先在塌可厲以驢預(yù)薄見怠的程將檔來(lái)惰的券情袋況咐下俯，劑認(rèn)扛為的它悟是械可通以糠持通續(xù)醉經(jīng)詳營(yíng)盈下痰去鴨的牲，或盡濫管趨在遍復(fù)島雜折的寧市嗓場(chǎng)汁環(huán)暗境悠中菊會(huì)珍有矮風(fēng)廳險(xiǎn)默，梳甚這至平經(jīng)屆營(yíng)斃會(huì)鋼終倆止黑，張但愚在段確渡定如核珍算將原視則版和去處映理掩方厲法壘時(shí)拼，早認(rèn)度為亮它也是皇可漫以才持呈續(xù)禮經(jīng)濤營(yíng)衡的銜。床只御有次這新樣魂，河固僵定突資育產(chǎn)您才含能域可被以巖分際期頂折稈舊潑，奇分塞期畢計(jì)湖入膜成譽(yù)本葉，是有瓣的賴費(fèi)尿用戀才魚可池以護(hù)在圈各來(lái)期致進(jìn)盡行旨分健攤畝。訊（衛(wèi)如倉(cāng)果屈假吧設(shè)滑企叔業(yè)至不病能掩持鑒續(xù)梢經(jīng)驅(qū)營(yíng)龍，橋那挑么腰就迎沒(méi)箏必爸要沸建鳥立呆廠斑房直、由辦歪公瞞大地樓懸、朽購(gòu)階買確汽甘車遇等掃）2闖0慣2浪3發(fā)/鄰7虹/唐1草31崇73謹(jǐn).例瞎外尖情蹄況當(dāng)域有乘確撤鑿敗證宅據(jù)盈（推通額常翅是暫破咐產(chǎn)口公蛇告本的要發(fā)查布百）傭證朱明胖企炕業(yè)蜘已扒經(jīng)疏不年能橫再恰持繁續(xù)翁經(jīng)鈴營(yíng)牙下淺去舅的面，智該議假展設(shè)突會(huì)嫌自犬動(dòng)敘失智效蠅，犁此緊時(shí)列企余業(yè)討將妻由根清托算皆小麻組容接欺管敢，神會(huì)蘭計(jì)扯核否算叉方梢法礦隨糕即緒改霉為扛破郵產(chǎn)作清賢算棍會(huì)唇計(jì)2承0屠2企3草/禍7詠/耳1研31惜84、麥意趟義挖：①星會(huì)旗計(jì)辰核限算昆上訊所境使巾用至的遇一河系餡列辜的斥會(huì)曲計(jì)愚處晶理匹方漢法瓜都喬是籍建勢(shì)立繼在勾持踢續(xù)油經(jīng)登營(yíng)廊基煩礎(chǔ)芹上秤的紡。②炸明撕確利了放會(huì)瘡計(jì)遙核郵算蛾的時(shí)解間教范嶼圍胳；是串會(huì)樸計(jì)失分訊期煤假格設(shè)稈、驗(yàn)貨舉幣讓計(jì)搞量敢假絹設(shè)倒建詳立差的笑基竿礎(chǔ)養(yǎng)。2莫0牢2睬3探/魔7四/哪1充31鐮9（新三輕）凍會(huì)流計(jì)兔分幕期1判.會(huì)萄計(jì)曲分伴期燦假泊設(shè)午內(nèi)圣涵會(huì)罵計(jì)辯分豆期夸是繪將全企撇業(yè)套持澤續(xù)姑不浙斷屯的辦資南金龜運(yùn)篇?jiǎng)尤送铻榈厍⒎纸掣钅[為猾若斑干凡期旬間僅，買以吸分氏期鄭提局供伶會(huì)乎計(jì)料信海息訴。擦這襖是找對(duì)塌“牧持淘續(xù)需經(jīng)圍營(yíng)敘”豆假意設(shè)摘的品補(bǔ)中充征。2熟.具咱體確劃瘋分勁方抹法會(huì)蘋計(jì)用期隨間歷通驅(qū)常嫂有別四尼種媽口徑徑康：歉即侮年謊度石、駁半浸年肅度模、件季臺(tái)度寸和如月健度努。憤按周年政度賠口按徑以所僅編杠報(bào)燈表矛為補(bǔ)年斥報(bào)么，飄其士他材期捧間抽所籮對(duì)晉應(yīng)濱的槽報(bào)美表待為纏中承期棗報(bào)芽告獵。2者0框2桌3睬/沸7猛/哨1跨32約0持譜續(xù)誘經(jīng)艘營(yíng)1、茅定借義宴：是沫指股某電一貫會(huì)黎計(jì)句主泛體悔在吐可抖預(yù)波見撞的感未揉來(lái)艇，震能換夠炕根奴據(jù)倍正筒常榜的搖經(jīng)趕營(yíng)披方籌針隆和轉(zhuǎn)既聽定競(jìng)的胃經(jīng)拌營(yíng)攔目剪標(biāo)支持午續(xù)鵝經(jīng)俗營(yíng)杯下且去殲，忌而景不腿會(huì)裳面調(diào)臨晴破織產(chǎn)讀清幅算輝的永情炎況丘。2、酒要征點(diǎn)似：持四續(xù)息經(jīng)御營(yíng)答概鵝念稱是肅許料多幅常棉見頁(yè)的其會(huì)院計(jì)洗處球理旨的漂基掛礎(chǔ)察，飲其湊界仆定鍬了粉一插個(gè)陵會(huì)漲計(jì)皇主豎體緊的箏時(shí)切間蘇范帥圍倘。持侍續(xù)核經(jīng)混營(yíng)樸概偏念書并喂不個(gè)排艱除兵企泥業(yè)快破萍產(chǎn)亭的捐可震能侍性啦。2撇0情2增3繞/稅7沾/鎮(zhèn)1雨32海13局.會(huì)延計(jì)弱分姥期油假頸設(shè)萬(wàn)的地目話的會(huì)遮計(jì)冬分腦期食假林設(shè)悼目毛的錘在它于蒼及慚時(shí)伴結(jié)舌算搖賬細(xì)目渣編困制訓(xùn)提抵供糟財(cái)桃務(wù)壁報(bào)曾告探，線分釣段輔提南供雖會(huì)挖計(jì)巾信突息例，拍以卻達(dá)撿到裳實(shí)濫時(shí)始反亂映失和濟(jì)監(jiān)兩督招企單業(yè)瓦資攻金跟運(yùn)房誠(chéng)動(dòng)畫的截目駝的紐奉。連（鑰例橫如余：翠某帥企糊業(yè)風(fēng)某株月沫銷悔售抖產(chǎn)違品愈后湖沒(méi)逢收擺到撇貨妻款繼，世購(gòu)粱買丹方梁到膽下沃個(gè)凈月則才釋付氣款師，活那損么杜該匠銷曾售島收紛入膨應(yīng)臘計(jì)要入弄哪待個(gè)有月熱？討）2逐0莖2鼠3擔(dān)/究7膠/劫1降32盯24、揮意借義甩：由迫于序有瞧了文會(huì)代計(jì)渡分蘋期仆，到才殼產(chǎn)井生已了薪本增期精與章非遣本包期什的討區(qū)介別禁，企才臂產(chǎn)糟生壩了灶權(quán)船責(zé)取發(fā)疫生飛制晶和貼收火付色實(shí)言現(xiàn)液制所的花區(qū)筒別絲式，恐進(jìn)漁而抗出者現(xiàn)醫(yī)了昂應(yīng)乓收幫、課應(yīng)肆付掀、木預(yù)撲提躲、蝕攤召銷爆等幻玉會(huì)暖計(jì)娃處賄理嶄方童法馳。2詳0淡2獎(jiǎng)3壁/武7閥/融1奔32各3會(huì)喘計(jì)古分登期1、罵定盯義襖：又寄稱庸為延會(huì)狗計(jì)液期譽(yù)間掌，肌是善指袍將襯一欺個(gè)艙會(huì)下計(jì)主主銀體抹持內(nèi)續(xù)滲經(jīng)城營(yíng)禽的鑄生蓬產(chǎn)如經(jīng)絞營(yíng)差活略動(dòng)臺(tái)劃廁分扎為犯若葵干夠個(gè)邁連衫續(xù)胡的熟、觸長(zhǎng)仇短竊相壤等屠的躬會(huì)厲計(jì)擊期耐間酸，邁以灰便隸分駕期辭結(jié)拍算英賬緣瑞目撐和歇編靠制痛會(huì)把計(jì)陽(yáng)報(bào)球告裝。2、叉要香點(diǎn)員：（1）毒利錄于裹確烘定甜會(huì)利計(jì)續(xù)核烤算刻程晶序寺和風(fēng)方荒法鉆，進(jìn)是權(quán)右責(zé)抹發(fā)寨生鉗制甩原情則的練基脂礎(chǔ)津；（2）餡我兔國(guó)裕會(huì)討計(jì)嗓期侮間商按更公五歷冊(cè)年淡度葡（每仙年1月1日縫至1珍2月3晨1日）際劃奴分倦。2頁(yè)0揭2忌3修/伍7畫/巧1命32現(xiàn)4【例終題·判齊斷蒸題】由繡于聞?dòng)衅チ虽P持紐奉續(xù)邪經(jīng)綁營(yíng)類這諷個(gè)汗會(huì)鍬計(jì)惠核陽(yáng)算美的館基喝本津前范提阿，嘉才昂產(chǎn)究生朋了鋸當(dāng)遼期免與舅其遼他泉期夏間楊的鑰區(qū)店別箏，皮從陰而肝出盡現(xiàn)筆了滴權(quán)杜責(zé)酒發(fā)剝生盈制適與杜收注付抽實(shí)乓現(xiàn)后制妖的畜區(qū)疲別設(shè)。美（肥）『正丘確接答冒案』刺×『答勺案快解熔析』由抓于電有治了揉會(huì)頃計(jì)鄉(xiāng)豐分價(jià)期繳這臂個(gè)虛會(huì)叉計(jì)侮核稱算臉的敏基手本傘前惜提朗，造才貞產(chǎn)量生繳了跳當(dāng)府期騰與擋其池他咳期技間跨的遵區(qū)史別毫，獸從能而黎出滾現(xiàn)氏了糟權(quán)再責(zé)震發(fā)綠生舉制擠與豈收抬付秋實(shí)組現(xiàn)池制縮慧的見區(qū)漫別露。2夸0躲2脂3投/馳7亮/繳1夫32宇5（植四旗）吩貨皆幣獵計(jì)貨量2需0甘2倦3搜/宅7騙/刃1疑32致61趁.貨動(dòng)幣翁計(jì)誰(shuí)量刑單變位而假真設(shè)街的閥內(nèi)喂涵階：敢（愿兩河層膽含旺義套）潑：①砍貨盯幣趕計(jì)愧量愧：是蘇指陶會(huì)霞計(jì)酬主雙體蹲在到財(cái)脊務(wù)促會(huì)譜計(jì)患確沖認(rèn)獻(xiàn)、天計(jì)哭量孕和敗報(bào)夢(mèng)告赤時(shí)豬以利貨闊幣乒計(jì)良量擋，扭反坡映腿會(huì)鑼計(jì)胳主玩體賞的教生釀產(chǎn)估經(jīng)且營(yíng)香活闖動(dòng)染。平不對(duì)能恩以布貨意幣再計(jì)璃量穗的盯不邀是像會(huì)紡計(jì)困的升核直算季范鬧圍庭。營(yíng)例陜?nèi)缍瑁赫{(diào)企棟業(yè)謊生碰產(chǎn)腦計(jì)暮劃牲、察商綠譽(yù)叛、臭人羊力份資光源筆、澇工彈人伶的向積洪極束性生等慕。2帥0午2詠3樣/遲7鬼/絨1菜32輛7②訴為發(fā)了寄會(huì)棒計(jì)冊(cè)信跪息舒的催穩(wěn)光定員性園，蜻貨階幣諷計(jì)潛量掩假影設(shè)錘還膀包立含宿一盟個(gè)勞假黨定艙幣離值素不愛(ài)變礙的炭含爽義功：貨惑幣濃作撇為掙一塔種撕特鳴殊濁商動(dòng)品貞，弱由榴于腦通絨貨墓膨巖脹障因嗎素肆的侍影闖響譯，糠其鼠自澡身攝的囑價(jià)偵值授在絕不忘斷釋變那化妻，閑而是會(huì)拒計(jì)斬核朱算壤很熄難傻根越據(jù)子貨賤幣惱自描身準(zhǔn)的伙變靈化涼及屯時(shí)況調(diào)件整沿作牲出誤反藝映砌，摔這蹈就瞧自疏然盈提勤出登了盒假汽設(shè)床貨昏幣則幣繪值爆穩(wěn)搬定紹不啟變剃這器一爐前挑提旨。勢(shì)這擾種肥假愿設(shè)帳現(xiàn)誤在內(nèi)已熔面雅臨蠅嚴(yán)守峻辭挑殲戰(zhàn)久，橫為仍了拒解伍決高這策一府問(wèn)鳴題裁，嶼有號(hào)的內(nèi)國(guó)隸家欲出對(duì)現(xiàn)稻了埋一候種王“獸貨諸幣期穩(wěn)歪定高會(huì)鉆計(jì)陳”所饅以佛，富貨算幣雖計(jì)朽量提假完設(shè)矛存局在翅著啟局少限爹性訪：非慎貨疫幣閣信嗎息許無(wú)敞法齊記凈錄彼；淡無(wú)政法魯消遍除扣通竊貨卷膨慘脹杯的里影扣響員。2緒0享2醒3念/雅7雁/俯1屯32處82趁.貨艘?guī)偶徲?jì)儉量瞇單近位慚假腦設(shè)疤的蘇目宴的在惹諸賴多傻的駐計(jì)犧量距手蓬段壯中診，預(yù)只濱有齡貨飽幣毯標(biāo)最準(zhǔn)茂是煌具窗有同最鄉(xiāng)豐大溜限防度戒的個(gè)無(wú)超差雕別謎性監(jiān)和吼統(tǒng)觀一立性助的選，進(jìn)貨鈔幣矮計(jì)獸量付單倘位醋假爆設(shè)踢為戀會(huì)占計(jì)搖活劣動(dòng)阿的塞開這展蓋選玻定專了蠅主辮要桌核獲算悄手置段請(qǐng)。2該0掠2盒3服/勵(lì)7論/宏1截32瓦93艱.貨觸幣揪計(jì)朵量廢的尊要攀求我牢國(guó)俊規(guī)初定，譽(yù)企第業(yè)父會(huì)蒸計(jì)坊核煎算鋪以嶺人均民漿幣節(jié)為賞記駱賬天本蔥位甩幣宣，鍬外留商梢投憤資還企典業(yè)崗可名以墊選慶用伶外袍幣湯作金為船記欲賬過(guò)本燦位盾幣梨進(jìn)罵行郊核逢算閉，勞但棒應(yīng)鹽提塊供躍以毫人掌民填幣廣反墊映瓜的胃報(bào)損表仔，祥境呢外紫企基業(yè)斯向售國(guó)誤內(nèi)梳報(bào)瓦送利報(bào)歐表節(jié)時(shí)經(jīng)應(yīng)商折庫(kù)算所為予人炮民虧幣餅反犧映枯?！疽c(diǎn)涉提之示】記腫賬哥本園位老幣委和汁報(bào)胖告忽貨昏幣隔的助選左用腫標(biāo)誓準(zhǔn)喬常新用皆于冠正爺誤譽(yù)甄結(jié)別州測(cè)盼試炮。2挖0踢2觀3母/犁7丸/摧1歡33慌0（烈四爽）陡貨劈燕幣直計(jì)匆量1、批定未義指效會(huì)叮計(jì)餅主糊體期在允會(huì)骨計(jì)填核漢算器過(guò)津程用中好采岡用紅貨自幣悄作志為各統(tǒng)解一浴的錦計(jì)娛量源單精位鍵，病記弱錄屑、或計(jì)酷量倆和脾報(bào)返告晚會(huì)邊計(jì)主主怎體辭的途生洋產(chǎn)四經(jīng)銀營(yíng)濫活派動(dòng)張。2、堂要鐘點(diǎn)（1）網(wǎng)以人礦民高幣為記博賬仔本購(gòu)位業(yè)幣，業(yè)拘務(wù)幣內(nèi)強(qiáng)容銅為疾外知幣匙為貨主雄的桿單辟位禮，倆可瘋以風(fēng)選蛇擇斧一繭種亡外勁幣棗為拳記僑賬鞋本胸位褲幣塑，察但窄編銜報(bào)利表蓮必食須浮采棉用堤人悉民丑幣蕩；（2）悟要洪求幣右值悄穩(wěn)疫定。2謠0鍋2擊3腿/董7艙/劉1乓33撐1四用、泊四眼項(xiàng)按基咱本敗假猴設(shè)滲的焦關(guān)宣系會(huì)尼計(jì)婚主貓?bào)w蹤蝶確擇立嘗了湊會(huì)鋪計(jì)嫌核貢算云的若空換間賴范況圍抖，蘋持蟲續(xù)陳經(jīng)仰營(yíng)袖與滿會(huì)角計(jì)檢分尖期喘確拾立排了駱會(huì)蘇計(jì)蹦核固算愚的途時(shí)版間啊長(zhǎng)匆度裂，秒貨可幣訂計(jì)茅量低為靜會(huì)滔計(jì)嘉核惹算祖提座供恭了鄭必踢要液的誼手偉段壞。沒(méi)你有緞會(huì)興計(jì)訂主崗體螞，茄就綁不打會(huì)盞有掏持農(nóng)續(xù)頭經(jīng)噸營(yíng)丑，陶沒(méi)絨有搜持階續(xù)屢經(jīng)只營(yíng)爛，遵就貓不鳥會(huì)涼有煙會(huì)夏計(jì)繁分懲期肺，背沒(méi)摧有士貨裝幣館計(jì)鬼量闖就麥不齒會(huì)偶有泄現(xiàn)狐代補(bǔ)會(huì)倡計(jì)拘。2吸0加2卷3介/固7傷/字1忘33藝2第患三湊節(jié)禽會(huì)摘計(jì)舅基告礎(chǔ)一武、遺會(huì)爪計(jì)侮基轉(zhuǎn)礎(chǔ)京的柜概溉念甜和喬種先類會(huì)講計(jì)集基糞礎(chǔ)始是訊指帽企繪業(yè)渴會(huì)僅計(jì)鞋的正確販認(rèn)臥、矩計(jì)舊量爭(zhēng)和饑報(bào)堆告仁的壺基磚礎(chǔ)終。濱包虧括正權(quán)致責(zé)絕發(fā)蠅生洋制習(xí)和摟收纖付露實(shí)抄現(xiàn)團(tuán)制鄉(xiāng)豐?！镀蠹I(yè)疑會(huì)析計(jì)字準(zhǔn)撕則—構(gòu)—基玩本紙準(zhǔn)趟則》第蔑九奪條腦規(guī)踏定醉，盯“勺企讓業(yè)取應(yīng)龍當(dāng)性以痕權(quán)葬責(zé)睜發(fā)簽生律制娛為繭基俱礎(chǔ)支進(jìn)吳行財(cái)會(huì)皆計(jì)未確襲認(rèn)政、涼計(jì)晴量胖和垮報(bào)柏告盆”兼。2蓄0梅2誘3盤/鄭7簽/欺1介33園3二纖、寨權(quán)轟責(zé)葬發(fā)腰生姜制狡（囑也宰叫匯應(yīng)秤收捆應(yīng)湯付豈制它）晝：超（億注牧意妙：標(biāo)沒(méi)平必準(zhǔn)要伍硬潑背輔，膊只罩要稻真達(dá)正竊理笑解丑即務(wù)可姻）1、稀概膛念吉：權(quán)形責(zé)燥發(fā)五生袖制襯要弟求悶凡限是席當(dāng)肥期蜓已季經(jīng)票實(shí)微現(xiàn)健的塔收煎入副、瞇已碎經(jīng)涂發(fā)諸生墓和往應(yīng)翁當(dāng)狡負(fù)只擔(dān)限的恥費(fèi)膚用定，不使論賽款觀項(xiàng)躁是查否搬收箏付舅，始都斯應(yīng)望當(dāng)垂作切為儀當(dāng)尺期熊的凱收談入門、些費(fèi)稱用足；凡截是賤不框?qū)倌谔耶?dāng)格期芝的濟(jì)收撇入鄙、訂費(fèi)酸用壓，即底使考款宮項(xiàng)技已醬經(jīng)心在軍當(dāng)種期筑收蠟付晝了和，態(tài)也紀(jì)不爹應(yīng)起當(dāng)譽(yù)作賊為脆當(dāng)喂期臂的佩收期入多、吩費(fèi)事用肌。2嬌0籌2檢3絨/多7周/流1國(guó)33晌42、漏實(shí)鉤質(zhì)宰：權(quán)教責(zé)值發(fā)個(gè)生衛(wèi)制蠅主仍要瞇是捆從溉時(shí)援間掛上達(dá)規(guī)嫌定供會(huì)嬸計(jì)禍確緞?wù)J齒的救基暴礎(chǔ)碧，鮮其避核亡心文是尿根競(jìng)據(jù)密權(quán)璃、也責(zé)房誠(chéng)關(guān)劫系音實(shí)旨際插發(fā)罷生核的格期刪間案來(lái)派確平認(rèn)遙收顫入很和旺費(fèi)謀用站（臥不腐考授慮母本耀期雀是架否窯實(shí)餓際壤收德到航或育實(shí)蕉際窄支御付易款址項(xiàng)秘）盜。3、半優(yōu)味缺珠點(diǎn)酬：根州據(jù)揉權(quán)鉆責(zé)設(shè)發(fā)挺生窮制清進(jìn)初行角收忍入盈與城成阻本映、挨費(fèi)最用袋的伸核殼算療，藍(lán)最雖大牢的礙優(yōu)慎點(diǎn)雄是雪：忽優(yōu)提點(diǎn)纏是習(xí)收拿入儉和更費(fèi)友用夾配涂比東合冊(cè)理鉆，絡(luò)更切加羨準(zhǔn)勿確勺地姐反渠映財(cái)特下定棚期栗間掀真繡實(shí)羊的畢財(cái)眼務(wù)賤狀粘況沈及澇經(jīng)礎(chǔ)營(yíng)旺成類果羅；懷缺膜點(diǎn)漏是丙比拼較赴復(fù)劣雜閱。4、冬適獻(xiàn)用聾范掀圍擱：適束用信于此企紀(jì)業(yè)朗及當(dāng)從處事煮經(jīng)諷營(yíng)搬業(yè)爬務(wù)陰的罪事蛾業(yè)盤單希位鳴。2案0士2儀3胖/蠻7府/抗1進(jìn)33輕5【例兄題·判蟻斷魚題】某達(dá)企本業(yè)1丹2月別與A公窯司緊簽貫訂忘了難一劃份百明俗年款的番供瓶貨屈合校同漠，鳥會(huì)嘩計(jì)押部覺(jué)門鍵應(yīng)偽依胞據(jù)忙該兩份肅合遣同受核殿算濟(jì)當(dāng)格年斧收儲(chǔ)益頃。站（挺）『正溫確棕答御案』體×『答話案吸解鳥析』根茅據(jù)分權(quán)眨責(zé)執(zhí)發(fā)漁生關(guān)制集的東要佛求凍，竄在饅實(shí)息際市發(fā)挽生貪銷既貨昨時(shí)爐，恢會(huì)瘦計(jì)拾部觸門逼才喝能差確披認(rèn)遣當(dāng)攪年弦收匙益蘇。2勺0細(xì)2貧3疊/爺7壇/璃1栽33爬6三男、更收濾付跌實(shí)袋現(xiàn)擁制①掛、份概顧念偽：恰以素實(shí)裂際御收興到活或地者頓付洞出咸款寨項(xiàng)間作鵲為誘確其認(rèn)伯收逃入驕或約