會(huì)計(jì)核算的基本前提與一般原則

會(huì)計(jì)學(xué)原理

福州大學(xué)管理學(xué)院

鄭禮光課程介紹

《會(huì)計(jì)學(xué)原理》是一門專業(yè)基礎(chǔ)必修課。該課程主要闡述會(huì)計(jì)基本理論、基本方法和基本操作技能。重點(diǎn)放在幫助初學(xué)者掌握好“三基”，為后續(xù)專業(yè)課學(xué)習(xí)奠定堅(jiān)實(shí)基礎(chǔ)。第一章總論第一節(jié)會(huì)計(jì)的基本概念鏈接第一節(jié)第二節(jié)會(huì)計(jì)目標(biāo)鏈接第二節(jié)第三節(jié)會(huì)計(jì)對(duì)象鏈接第三節(jié)第四節(jié)會(huì)計(jì)核算的基本前提鏈接第四節(jié)第五節(jié)會(huì)計(jì)核算的一般原則鏈接第五節(jié)第六節(jié)會(huì)計(jì)核算方法鏈接第六節(jié)第島一鑰節(jié)音會(huì)倘計(jì)氣的諒基漂本傻概蜻念會(huì)菌計(jì)掀的伸定怕義島:會(huì)停計(jì)中是靈以易貨局幣跨為逮主踢要想計(jì)寨量外單亮位穴,拐并福利就用太專饑門碗的串方馳法扇和灘程謝序誤,顆對(duì)布特晌定鳥主景體炭的雷經(jīng)擺濟(jì)馬活求動(dòng)誦進(jìn)府行否完疾整蜘的辣、腳連廟續(xù)盼的亦、房誠(chéng)系部統(tǒng)塞的風(fēng)核飛算肯和宏監(jiān)系督諷，榆旨尺在西提故供智經(jīng)往濟(jì)賠信乒息藍(lán)和撲提柱高嚴(yán)經(jīng)賓濟(jì)四效四益咐的紹一確項(xiàng)歪管嫩理玩活蟻動(dòng)免，駝是誰經(jīng)厭濟(jì)序管合理險(xiǎn)的號(hào)重薦要迅組轎成請(qǐng)部喬分劉。會(huì)親計(jì)嚴(yán)的剝定炕義候包犯括型五奴層爐含蘿義1竊.砍體享現(xiàn)灑了嬸會(huì)檔計(jì)本跟質(zhì)：一顆種圈管助理番活相動(dòng)2胞.或體幅現(xiàn)膜了增會(huì)理計(jì)對(duì)迫象：麗特管定尤主區(qū)體若的經(jīng)嚇濟(jì)共活紡動(dòng)奔（候資然金共活梯動(dòng)喇）3懸.才體晌現(xiàn)扶了撞會(huì)維計(jì)叼的涼基只本特錯(cuò)點(diǎn)：貨梢?guī)烹A為帖主織要妹計(jì)豎量泳單此位蓬;壘核杰算剃監(jiān)格督裂的屆連疏續(xù)鑰性晌、腰系磁統(tǒng)圣性淡、償全舞面框性4懼.漲體伯現(xiàn)跪了政會(huì)液計(jì)肢的職糕能：核勇算宴和談監(jiān)軋督5虹.潤(rùn)體旁現(xiàn)斃了由會(huì)藥計(jì)穴的目尿標(biāo)：提甘供笑決鋪策樸有咸用清的蹦會(huì)畏計(jì)遠(yuǎn)信蠶息一撓、盈會(huì)陰計(jì)皂的中產(chǎn)歇生之和抖發(fā)朝展（厚一扁）誦會(huì)辣計(jì)倆的享產(chǎn)伏生會(huì)場(chǎng)計(jì)班的枕起簡(jiǎn)源竿：?jiǎn)枭缗髸?huì)形生追產(chǎn)鄰實(shí)棟踐轟的陣需備要踏。人旺類耳要涌生斗存培，尼就守要潤(rùn)進(jìn)慣行猛生帶產(chǎn)女活植動(dòng)麻，裹必早然巨會(huì)蛾產(chǎn)研生寧所拿費(fèi)愉（嬸人個(gè)力齒、室物態(tài)力炭的肆耗咐費(fèi)奧）崗與勤所睬得峰（姐勞馬動(dòng)妄成源果湯）城，窩便醒產(chǎn)強(qiáng)生艱了權(quán)專鍬門駁記雄錄膽和嗓計(jì)逮算戀經(jīng)求濟(jì)腰活蝕動(dòng)圖過燭程常中吊所替費(fèi)晨與幅所店得璃的婦會(huì)伐計(jì)。萌卻芽萌：“刻敘木效記帖數(shù)呢”星、您“克結(jié)膀繩歇記喚事便、皆記繪數(shù)垃”胃、被視稱餃為叨會(huì)夾計(jì)蓮發(fā)趁展評(píng)史答上老的四原奸始炮計(jì)坡量稼與貝記費(fèi)錄個(gè)時(shí)名代悶（險(xiǎn)會(huì)賣計(jì)奏的階萌商芽根已開經(jīng)怪產(chǎn)詢生自）手。文帝字雀產(chǎn)禍生灘以竿后斤，玩會(huì)君計(jì)陪必謠就鐮產(chǎn)肯生動(dòng)了武。蘆在拳我絡(luò)國(guó)漏，工最蟻早虧記傘載羞會(huì)伐計(jì)占一聲詞華是吃西揀周利的道《梅周士禮偉》粱，浸并俱設(shè)增置繳了考會(huì)困計(jì)槐官湖員構(gòu)-詳-戀-婦司貝會(huì)抱。誓清輝代腐的酒學(xué)錢省蠅焦賢循孔對(duì)緊其就會(huì)角計(jì)錯(cuò)定會(huì)義糖為建：”值零伍星硬算盾之石為亮計(jì)辛，釀總卵和鄉(xiāng)豐算括之濟(jì)為登會(huì)偽“癢。會(huì)，總和計(jì)算，歲會(huì)

計(jì)，零星計(jì)算，月計(jì)記賬、算賬(杜二樹）針會(huì)角計(jì)勸的繼發(fā)陽展會(huì)聯(lián)計(jì)惜方猴法泛從章不證完衰善辱到湯逐團(tuán)步暑完辟善赴的叨發(fā)磁展律。山1杏4輕9男4欺年亡，簡(jiǎn)意廟大找利挺數(shù)潤(rùn)學(xué)片家盧斃卡?巴鉤其懲阿探勒出問版幣了《抖算賣術(shù)善、駝幾葛何害與乓比撲例丙概寨要重》一擴(kuò)書細(xì)，跪系愚統(tǒng)喊地樸介康紹貸了因威翼尼禿斯報(bào)的復(fù)拆式尚記柄賬脫法，并葉給賤予員理歐論搏的茫闡銳述忍。您這居本凳書怪的辯問直世矮，亡被猾認(rèn)疲為跑是倆近碑代扒會(huì)機(jī)計(jì)訴發(fā)鉛展僚史侮上毛的圣一仗個(gè)里續(xù)程秒碑檔。股寇份境制氏的霉出走現(xiàn)喂：笛資潑本鴨的齡所束有遣權(quán)褲與常經(jīng)勺營(yíng)弟權(quán)盯相捐分勻離嗎，區(qū)導(dǎo)堵致誓傳鋼統(tǒng)偽會(huì)頁計(jì)田分喘為財(cái)摘?jiǎng)?wù)哪會(huì)黎計(jì)和管賤理蝴會(huì)屋計(jì)，燦標(biāo)宅志指著奮現(xiàn)糟代留會(huì)駛計(jì)劣的開的端。二僑、浮會(huì)禿計(jì)老的見本臨質(zhì)我拌國(guó)遣對(duì)湖會(huì)絨計(jì)盛本嫌質(zhì)維的僚認(rèn)斷識(shí)液主趣要嗓有帝兩崗大塵觀挑點(diǎn)攪：管液理香活訪動(dòng)補(bǔ)論信某息鉤系姜統(tǒng)員論管搏理屯活吩動(dòng)炮論仗:在蹤蝶8猜0寶年擁代昆初依，瓶由幟我梁國(guó)星會(huì)搞計(jì)見學(xué)歉家岸楊希紀(jì)耽婉黎、旅閻輸達(dá)始五柔兩妄位傘教斬授拆為且代牧表勿提替出騰的殘這兩一乒觀膚點(diǎn)國(guó)。認(rèn)躲為捧：圣會(huì)矛計(jì)際本昌質(zhì)捐是摔一健種志管披理曲活肺動(dòng)帆，壺它諷是駐通纏過鄉(xiāng)豐收戰(zhàn)集敵、厲處羞理分和特利此用創(chuàng)經(jīng)廚濟(jì)候信正息倡，雅對(duì)檢經(jīng)險(xiǎn)濟(jì)轉(zhuǎn)活鳥動(dòng)按進(jìn)櫻行戚組弊織玻、堆控贈(zèng)制槳、掉調(diào)蝦節(jié)段和法指參導(dǎo)勢(shì)，益促光使苦人算們鐵權(quán)集衡水利本弊食、伙比湯較棉得初失勇，哨講染求薦經(jīng)焰濟(jì)喝效品益混的咽一擾種冬管止理僚活匆動(dòng)丸。信公息分系香統(tǒng)免論8豎0往年梳代黎初浴，勿由伍我?guī)Z國(guó)郊會(huì)右計(jì)軌學(xué)謊家葛飼家若澍教啊授御為昂代蹦表遞提蹄出昌的獎(jiǎng)這坡種駕觀邪點(diǎn)搭。認(rèn)以為薄:得會(huì)躁計(jì)凳首教先憲是下一百個(gè)永系馬統(tǒng)臘，沒會(huì)任計(jì)航的石功非能臭是什將績(jī)輸樂入遞的剛數(shù)喜據(jù)耀轉(zhuǎn)尸換春為然信泥息鎮(zhèn)，粉這李種相信陸息谷論相讓定貨堤幣猾表圓現(xiàn)辣為墊財(cái)刮務(wù)哭信知息菊。鑒這及是季一暗種掀側(cè)乳重常于邁會(huì)扛計(jì)泳程舒序槽而虧得鮮出別的犁結(jié)殊論負(fù)。三魯、凝會(huì)利計(jì)雞的但職規(guī)能會(huì)僵計(jì)雅的遲基漏本勢(shì)職系能失核央算朗職犬能監(jiān)皆督待職瞇能核昂算起職億能提鋼供驚會(huì)繞計(jì)像信疼息轉(zhuǎn)毛換報(bào)齊告輸玻出確破認(rèn)輸遺入記幣錄計(jì)蝕量特糞點(diǎn)以達(dá)貨政幣槍為謙主職要夜計(jì)竟量熄單鍋位工（獻(xiàn)價(jià)身值弱形宇式研）既蹈反價(jià)映誰過稻去棍，墓又自反蒼映扎未潮來完裕整語性預(yù)，身連士續(xù)識(shí)性島和倚系惠統(tǒng)映性會(huì)對(duì)計(jì)谷監(jiān)愁督綢職治能事桂前甲監(jiān)哀督花、灰事償中洪監(jiān)汁督頸和錯(cuò)事丙后湯監(jiān)欺督內(nèi)瞞部殊監(jiān)倦督尊和姻外減部肝監(jiān)嗚督特蒼點(diǎn)貨罵幣狹監(jiān)葬督根禁據(jù)葵會(huì)介計(jì)敲核陸算槐所皂提薪供貝的快會(huì)廁計(jì)辛信暗息靜，繩對(duì)貓?zhí)孛摱鴷?huì)默計(jì)座主苦體原經(jīng)直濟(jì)提活診動(dòng)鏈的拍合飽法蜘性芬、泊合伍理眠性懸和罰有炭效剛性評(píng)進(jìn)渣行葵審饅查我。二抄者中的歇關(guān)燙系二狹者菌的粉關(guān)橡系怨是藏辯糠證越統(tǒng)棉一搭的部。載沒原有價(jià)會(huì)薦計(jì)肯監(jiān)潛督造，扶會(huì)期計(jì)驅(qū)核扯算郵就野失惹去沙存影在部的碌意忙義榜；捧沒疤有旨會(huì)盟計(jì)貓核六算簡(jiǎn)，婚會(huì)覆計(jì)蔽監(jiān)匆督參就谷失李去付存液在且的積基搞礎(chǔ)蘋。會(huì)前計(jì)撇的抄派蝕生皆職鴉能：會(huì)良計(jì)己職霉能絡(luò)不紀(jì)是消一批成丘不死變榮。氧除柏所澤將灣的派基巧本堡職瓶能蘆外裙，筑會(huì)財(cái)計(jì)紙還丘具英有圍預(yù)康測(cè)涂經(jīng)另濟(jì)歪前憑景跪、蹈參卵與俱經(jīng)婦濟(jì)絨決謹(jǐn)策身、尊評(píng)虹價(jià)示經(jīng)閉營(yíng)春業(yè)頁績(jī)臟等透功皆能至。鏈帽接軌第堂一優(yōu)章第躁二影節(jié)妨?xí)灿?jì)富目策標(biāo)會(huì)嶄計(jì)妙目當(dāng)標(biāo)通是辮指油會(huì)同計(jì)氧活扇動(dòng)董應(yīng)吊達(dá)融到徹的照境保地通或尼標(biāo)淺準(zhǔn)約。會(huì)午計(jì)乎目議標(biāo)投分捆為孫基微本澤目回標(biāo)述和澡具油體滲目燃標(biāo)絹兩緊個(gè)悉層婆次則。會(huì)酒計(jì)異的卻基桐本畝目及標(biāo)是題提溪高睛經(jīng)寇濟(jì)堆效慰益禽，具泳體黎目僵標(biāo)是持向悔信威息隊(duì)使謝用秤者廳提柿供遵決劫策鄭有倍用框會(huì)懸計(jì)歐信哭息師。會(huì)欣計(jì)勺目棗標(biāo)爸的條設(shè)扭計(jì)貿(mào)主嶄要廁包翁括鉆三皂個(gè)千方撤面汪的臂問攝題掘，偶即傍：誰緒是墓會(huì)開計(jì)辣信積息消使飾用犁者疑？鬧會(huì)托計(jì)陵信犁息釋使經(jīng)用屢者協(xié)需壯要宅哪熱些掩信賄息？會(huì)野計(jì)乒如淡何泄來堡提到供波會(huì)國(guó)計(jì)申信步息貪？會(huì)厲計(jì)那信仆息洞使站用李者1梢、投異資犯者會(huì)計(jì)信息使用者外部信息使用者內(nèi)部信息使用者債權(quán)人政府機(jī)構(gòu)征稅部門證券監(jiān)管部門社會(huì)公眾董事會(huì)經(jīng)理計(jì)劃部門財(cái)務(wù)部門供銷部門信凳息肢使殼用室者為需娘要頓的乘信臥息2死、信息使用的需要的信息財(cái)務(wù)狀況經(jīng)營(yíng)成果現(xiàn)金流量鏈接第一章第破三的節(jié)冠會(huì)形計(jì)佛對(duì)開象會(huì)舟計(jì)旗的塌一脊般烤對(duì)馬象扛：會(huì)獅計(jì)掙對(duì)糾象暢是汽指綢會(huì)卷計(jì)骨所罵要徒核劣算饑和暖監(jiān)汽督該的散內(nèi)禁容捐。虜在嫩社典會(huì)限主秩義羞市脾場(chǎng)救經(jīng)怎濟(jì)山條線件暮下滅，徑會(huì)秀計(jì)譜的醒一樣般勻?qū)合筝d是鄙社吵會(huì)洗再病生潮產(chǎn)虹過外程格中怠的是資娛金裙運(yùn)繡動(dòng)統(tǒng)（闖一稿貨叫幣糞表盼現(xiàn)灑的速經(jīng)迎濟(jì)夜活尺動(dòng)艷）陡。會(huì)咸計(jì)據(jù)的塑具鋤體狹對(duì)售象餡：以趨工咬業(yè)常企舒業(yè)驕為喊例直，酒工遠(yuǎn)業(yè)涼企硬業(yè)桐的稼資緞金抬運(yùn)子動(dòng)消的黎程竿序懶可奏分攻為羊資討金善投獨(dú)入愚，戴資亭金傾循緩環(huán)多與在周黎轉(zhuǎn)教和警資逮金概退喪出久三交個(gè)本基美本撐環(huán)引節(jié)凡。賄（降包釀括適籌鉗資日活堵動(dòng)鴨、善經(jīng)姥營(yíng)局活黨動(dòng)鐮、勻投蠅資斬活死動(dòng)翅）會(huì)鉆計(jì)身要尿素是肚會(huì)頌計(jì)鉛對(duì)聾象早的犧具既體循化易，關(guān)是拍構(gòu)座成鹿會(huì)芳計(jì)凳報(bào)有表灘的占基暑本御框止架禮。企賓業(yè)沉價(jià)莖值待運(yùn)聚動(dòng)衰示血意離圖資疲金掘退鍵出小企劑業(yè)資束金頂進(jìn)龜入撈企暈業(yè)。G(貨嚷幣蟻資強(qiáng)金)銷言售筐過楚程W（產(chǎn)絨成糧品借資鐮金）P（生嚷產(chǎn)資蔑金）W（儲(chǔ)近備統(tǒng)資胡金）生糖產(chǎn)農(nóng)過惠程程過應(yīng)供會(huì)替計(jì)曠的怒具擔(dān)體婦對(duì)伴象資金運(yùn)動(dòng)資金投入所有者投入的資金債權(quán)投入的資金資金循環(huán)與周轉(zhuǎn)供應(yīng)過程生產(chǎn)過程銷售過程資金退出償還債務(wù)上交稅金分配利潤(rùn)會(huì)傷計(jì)惰內(nèi)辣容戲的遭具領(lǐng)體渣化蛇—錫—捉會(huì)公計(jì)紗要瘡素1繁什哥么攝是敘會(huì)揪計(jì)繞要平素語陸詞規(guī)性喚定瞞義扇：極構(gòu)句成爬會(huì)鉛計(jì)累客禿體劑的黨必呆要來因隊(duì)素售。實(shí)卵質(zhì)預(yù)性問定牽義邪：皂對(duì)幸會(huì)及計(jì)軋事茫項(xiàng)零所躁確辱認(rèn)醋的雕變陣化千項(xiàng)柴目祝所針作奧的倦歸幣類滲。癢（謀會(huì)勿計(jì)唱對(duì)朋象殿進(jìn)抗行陵的代基思本片分處類聞）變季化壺項(xiàng)噴目湖歸略類遼并服命磚名會(huì)奇計(jì)竹事泡項(xiàng)會(huì)建計(jì)秩項(xiàng)禿目會(huì)舊計(jì)筋要旬素2冰可太以承歸周納漁為級(jí)哪臉些奧會(huì)役計(jì)羞要芬素會(huì)氧計(jì)要持素靜造態(tài)廣要僵素對(duì)谷價(jià)頃值噴運(yùn)闊動(dòng)毯某扛一顏時(shí)夾點(diǎn)艦呈旱現(xiàn)叔的陣會(huì)嶄計(jì)臉項(xiàng)租目所街作崗歸廚類湯,傳包著括馬:規(guī)資造產(chǎn)位、箏負(fù)財(cái)債們、垃所嗚有疲者頃權(quán)群益動(dòng)齊態(tài)常要顧素對(duì)毒價(jià)想值鑄運(yùn)闊動(dòng)勒顯暖著卸變步動(dòng)矮狀蜜態(tài)壇呈拉現(xiàn)濁的秘會(huì)裕計(jì)項(xiàng)吃目糊所舍作刊的再歸表類緒,懶包筆括碑:捆收好入棗、歷費(fèi)哭用戒、豆利星潤(rùn)會(huì)遙計(jì)勤要謹(jǐn)素資金運(yùn)動(dòng)相對(duì)靜止?fàn)顟B(tài)

(特定日期財(cái)務(wù)狀況)資產(chǎn)資產(chǎn)負(fù)債負(fù)債所有者權(quán)益所有者權(quán)益顯著運(yùn)動(dòng)狀態(tài)(一定時(shí)期經(jīng)營(yíng)成果)收入收入費(fèi)用費(fèi)用利潤(rùn)利潤(rùn)會(huì)煙計(jì)雞等俯式會(huì)電計(jì)述等物式資蛙產(chǎn)概盲念核：指栽過稍去舒的哭交排易湊、著事鄉(xiāng)豐項(xiàng)摧形國(guó)成嘉并術(shù)由伍企閘業(yè)澡擁破有右和源控榜制漫的兄資滴源葵，車該去資閱源獎(jiǎng)?lì)A(yù)翻期銹會(huì)匹給扯企敗業(yè)廊帶董來掛經(jīng)辮濟(jì)咽利革益鳴。特躺征婆：資越產(chǎn)蚊是仗由胃于委過藝去逗交直易毫或悟者站事尋項(xiàng)貧所唇產(chǎn)色生雖形確成各的晴。資白產(chǎn)脅是引企星業(yè)復(fù)擁戀有咽和煎控粘制前的前。資衛(wèi)產(chǎn)傭能產(chǎn)夠換給跨企黃業(yè)也帶乏來悉未里來大經(jīng)跌濟(jì)親利嬌益煉。分癥類駱:（像按膀變摘現(xiàn)剪期蔥限磨的夠長(zhǎng)奏短倘分春，腐以逆1辟年旦或生1遮個(gè)煙營(yíng)用業(yè)慎周婚期辰為創(chuàng)界?。┵Y潑產(chǎn)將的看分票類資酬產(chǎn)流案動(dòng)霉資惜產(chǎn)長(zhǎng)榮期悼投售資固樣定探資潑產(chǎn)無摩形水資替產(chǎn)長(zhǎng)孝期彎待恢?jǐn)偝觅M(fèi)憑用其劍他遭資勁產(chǎn)貨驕幣揮資豈金短映期圍投警資應(yīng)相收蹦及毯預(yù)礦付捕款散項(xiàng)存在貨長(zhǎng)刊期誘股壩權(quán)吹投球資長(zhǎng)出期刑債梅權(quán)書投昂資長(zhǎng)劈燕期敲資曬產(chǎn)負(fù)睡債概厚念毛：過迷去沫的族交犬易巴、綁事肯項(xiàng)拘形孩成誘的酸現(xiàn)鴨時(shí)忘義萄務(wù)疫、忘履孟行蜜該佩義匠務(wù)稅預(yù)口期呀會(huì)塞導(dǎo)卡致是經(jīng)絕濟(jì)驢利筋益教流城出您企億業(yè)尖。特濟(jì)征支：1散、皺是搜由何于傾過憶去規(guī)的倘交縱易混或銹事俊項(xiàng)遍所厲形斯成貞的辟當(dāng)撈前瞇的仇債輩務(wù)賤。2鵲、抱企起業(yè)平將吹來限要證清舌償閥的膜義烏務(wù)場(chǎng)。3店、贊需照要默企室業(yè)宰在錢將芒來蘭以勿轉(zhuǎn)味移遵資偷產(chǎn)捆或釀提濁供學(xué)勞鑄務(wù)溉加呢以辟清護(hù)償吃。分波類井：貧（筍按多償羨還聽期道的掘長(zhǎng)嫂短雨分宮，陣以已1棕年肅或儀1掙個(gè)熟營(yíng)固業(yè)希周披期沫為索界澡）分另類負(fù)爛債流連動(dòng)私負(fù)北債長(zhǎng)肯期粥負(fù)顫債短物期斧借覽款應(yīng)悼付教票會(huì)據(jù)應(yīng)牛付成賬警款預(yù)雞付催賬營(yíng)款應(yīng)訂付處工紛資應(yīng)船交壟稅茅金應(yīng)數(shù)付爬利療潤(rùn)預(yù)治提只費(fèi)數(shù)用長(zhǎng)各期后借叔款應(yīng)死付媽債疑券長(zhǎng)己期膏應(yīng)吼付飾款所發(fā)有蹄者童權(quán)倆益概促念旅：所定有項(xiàng)者罪在雨企焦業(yè)衡資飾產(chǎn)席中拼享點(diǎn)有合的彩經(jīng)抱濟(jì)伴利線益購(gòu)，泛其底金屬額蛾為凍資險(xiǎn)產(chǎn)附減梢去尖負(fù)野債銹后勁的蠶余邊額合。特詠征堂：1筍、魯所舟有擱者澆僅姓對(duì)換企仿業(yè)僚凈幻玉資勇產(chǎn)痰享們有檢所體有練權(quán)圈，刷凈技資假產(chǎn)中是唉資劉產(chǎn)廊減寇去答負(fù)驗(yàn)債萍后潤(rùn)的鵝余呀額叔；2播、泳所泛有割者背權(quán)扯益共不媽是熄一順個(gè)瓦獨(dú)祖立展的摧要槍素回，鑄其叢非量獨(dú)絞立勵(lì)性宵表唇現(xiàn)河在酬其攀確頌認(rèn)炕、溝計(jì)刷量互要薪依錦賴絨于焰資碧產(chǎn)迫和黨負(fù)雁債夾。所慕有習(xí)者巴權(quán)轉(zhuǎn)益所臨有魄者勉權(quán)德益實(shí)自收耐資序本資堪本染公杯積盈鉤余湯公橡積未運(yùn)分魄配瓦利態(tài)潤(rùn)鏈明接波要歌素收啞入收泄入郵概堅(jiān)念企窯業(yè)澤在旦銷約售肺商應(yīng)品洲、敢提靈供航勞霉務(wù)戶及別讓乒渡牽資蛙產(chǎn)羨使原用眨權(quán)撈等甲日鞭常牙活口動(dòng)陵中激所監(jiān)形眼成趕的什經(jīng)歌濟(jì)睜利迫益稍的緩總惜流蠅入腸。特類征據(jù)：日刮?；昊钔麆?dòng)圈中鉤產(chǎn)橡生錯(cuò)的浙經(jīng)翻濟(jì)戲利怨益屋流塔入陸；收孝入輪的五形艇成替伴答隨曾資協(xié)產(chǎn)織的槍增昆加懂或墊負(fù)蛋債脹的師減篩少帳或潑兼句而宜有泡之抹。收犧入分存類主侮?duì)I敞業(yè)欲務(wù)運(yùn)收駛?cè)胫埽汉诒葘弥孛痛罄^，賢發(fā)件生曉頻負(fù)率造高事。瘦銷為售咱產(chǎn)吳成聞品嗽、辣自阻制粗半嗽成末品跪、稈提陽供享工祖業(yè)搞性怨勞諸務(wù)沃等連。其白他選業(yè)神務(wù)暢收男入兼：孤比脈重眼小闊，儀偶姓爾答發(fā)偏生集。襯工撲業(yè)奪企祥業(yè)床銷估售非材歐料久、階出開租喘固里定靈資濱產(chǎn)非、搏提骨供關(guān)非征工飛業(yè)敬性埋勞鋤務(wù)鼠等蓄。費(fèi)狐用概反念企浩業(yè)堵在訊銷培售勒商睡品飲、球提廳供辮勞予務(wù)騾等墓日適常扔活隙動(dòng)辰中只所直形珍成除的經(jīng)經(jīng)躍濟(jì)膀利享益電的漸流鹿出商。特亮征泥：費(fèi)伸用書是考企匆業(yè)首在流日隱常殿活習(xí)動(dòng)男中獻(xiàn)發(fā)賓生漂的獻(xiàn)經(jīng)芝濟(jì)勻利爆益隸的歲流蹈出提；費(fèi)誦用窗的捆發(fā)槽生腦可殿能裳表布現(xiàn)連為掙資雙產(chǎn)杯的怎減嘴少惕或副負(fù)邊債根的盼增禽加迫或?yàn)V兼攻而蹦有景之費(fèi)益用分或類昌（按價(jià)費(fèi)壘用瞧與嫁產(chǎn)辭品劉的梁關(guān)壤系瘦分漁）費(fèi)用生產(chǎn)費(fèi)用期間費(fèi)用直接材料直接人工計(jì)入產(chǎn)品成本制造費(fèi)用營(yíng)業(yè)費(fèi)用財(cái)務(wù)費(fèi)用管理費(fèi)用不計(jì)入產(chǎn)品成本，從當(dāng)期損益中扣除利丟潤(rùn)概挑念企削業(yè)嗓一株定墳會(huì)誘計(jì)認(rèn)期染間賽的倆經(jīng)凝營(yíng)畢成秤果煮，昆表月現(xiàn)口為呢收循入癢減啄去館費(fèi)銳用廉的愈差瘋額米。瘡（盜如執(zhí)果爆是翻負(fù)頂數(shù)菊就寨是女虧悄損顯）組甜成京：營(yíng)易業(yè)暢利陶潤(rùn)投回資稠凈墨收膝益營(yíng)博業(yè)霞外慰收勢(shì)支柱凈潛額個(gè)=程營(yíng)陣業(yè)容外昨收懶入籠-窯營(yíng)慈業(yè)銷外暗支負(fù)出鏈業(yè)接醋要塊素會(huì)優(yōu)計(jì)津等軋式（山一渠）丈會(huì)橫計(jì)恢恒續(xù)等躍式媽（巴會(huì)懲計(jì)錢要撞素坐之爪間存平寨衡鉛關(guān)冰系疲的呼一是種蛾表尸達(dá)竟式抽）1權(quán)、貓權(quán)谷益留概迎念趴（師權(quán)舊力黑和哭利汗益羞；衰債隨權(quán)解人吉和決所始有交者匠權(quán)狡益讓）2充、見資百產(chǎn)避和勒權(quán)供益專的腥關(guān)叮系資飄產(chǎn)設(shè)=勿負(fù)途債軌+妥所奧有棕者汪權(quán)罩益3戲、胸等括式蔥注沉意得的拴幾值個(gè)涉問產(chǎn)題（敘1皆）博等禾式矩的識(shí)順界序估不警能旗顛癥倒爬。（支2春）貢資暑產(chǎn)油和植權(quán)私益陵是洪總自額矮的抹對(duì)腫應(yīng)懼，撞而蹈非錫逐遼項(xiàng)洋一村一輛對(duì)獲應(yīng)衫。4被、礎(chǔ)等句式筐的掙意習(xí)義嶼：餓反并映境了仁會(huì)廉計(jì)宵靜草態(tài)移要行素旁的葵數(shù)按量耗關(guān)尿系獄，抵是其復(fù)跌式叼記杠帳哨和覆編歪制鞠資慕產(chǎn)裁負(fù)濟(jì)債乏表耽的心理魄論姜依罰據(jù)凍。5茄、儉經(jīng)微濟(jì)縱業(yè)憂務(wù)蔽發(fā)血生梯不獵會(huì)納打梅破例平粒衡愁性（末1裂）頌經(jīng)彎濟(jì)裝業(yè)懲務(wù)跌類印型a合、衣資稍產(chǎn)蠻內(nèi)刊部擦的萍一勻增炒一毛減b緊、框負(fù)抹債熱和奪所胡有統(tǒng)者某權(quán)凡益韻的敵一箏增接一款減c映、含資株產(chǎn)他和礙權(quán)攏益植同罰增d執(zhí)、輩資蠢產(chǎn)誤和托權(quán)斜益典同歷減(字2擾)幫經(jīng)惹濟(jì)猴業(yè)耽務(wù)攪的獨(dú)九辟種桃情論況資產(chǎn)=負(fù)債+所有者權(quán)益1+—資產(chǎn)內(nèi)部一增一減2+—負(fù)債內(nèi)部一增一減3+—所有者權(quán)益內(nèi)部一增一減4+—負(fù)債增加，所有者權(quán)益減少5—+負(fù)債減少，所有者權(quán)益增加6++資產(chǎn)增加，負(fù)債增加7——資產(chǎn)減少，負(fù)債減少8++資產(chǎn)增加，所有者權(quán)益增加9——資產(chǎn)減少，所有者權(quán)益減少九眾種夾情箱況幟對(duì)役應(yīng)床實(shí)劉例從擺銀拋行執(zhí)提尚出慘現(xiàn)眨金衫2渴千從梳銀肅行醬借天款斯償茫還挖欠窗款漫1鑒0展萬資晨本籃公蟲積跌轉(zhuǎn)籠增污資糖本件5喊0芳萬范元甲吊企兔業(yè)勸要摘求壯代衡為擾償斷還酬所暑欠龍貨暴款屆3估0蛋萬老元儲(chǔ)，胡作豆為雹其跨投帶資的的悔減烏少乙梳企尸業(yè)炒代榆我挎企摔業(yè)讓償給還甚借盯款川1埋筆抹1屆0贏萬念元膽，作叫為匙對(duì)冤我球企韻業(yè)倦的炕投憑資向其銀彼行棒借提款懲1挺萬燭元澤，判存束入氏銀隊(duì)行以替銀燃行躺存寬款坡歸謎還幸銀毀行碧借卡款產(chǎn)2宿0箱萬煮元收末到跡甲針企叫業(yè)放投告入劑的止設(shè)仔備麻1龜臺(tái)杠，釀價(jià)嶄值隆4燈0硬0條0拖0論元品，喜當(dāng)見即險(xiǎn)投工入襖使鉆用丙填企拳業(yè)掛收淡回芬投吊資毒2論0啟0稍0律0冶0濫元順，驢以畏存覽款灶支什付結(jié)陣論染：1拾、紗2策、敘3分、哀4押不斃會(huì)鈴引美起閃等責(zé)式馳兩貓邊旦總犯額哲的聰變收化弄，無6守、調(diào)7彩、按8法、股9填中靈情繳況際要笑引蛛起黨等苗式新兩燥邊話總拔額維的縮慧變袖化呆，媽但擋任配何翼一賭筆保經(jīng)否濟(jì)凝業(yè)家務(wù)療都醒會(huì)螺打秀破效會(huì)仗計(jì)隊(duì)等涼式協(xié)的牽平靈衡徐性塊。（問二秘）秋、孕會(huì)磨計(jì)斑等叨式饑的任擴(kuò)挪充資瓶產(chǎn)戴=堵負(fù)畏債該+戲所稈有甘者驅(qū)權(quán)項(xiàng)益摩+流利捉潤(rùn)資神產(chǎn)甚=衣負(fù)枝債朝+法所徐有蓋者困權(quán)悠益妖+脾收駱入練-竹費(fèi)堡用動(dòng)掉態(tài)葡反持映罵了塑企返業(yè)警財(cái)匯務(wù)屯狀琴?zèng)r諸和物經(jīng)都營(yíng)佛成獲果司之次間替的穗關(guān)臺(tái)系濤。鏈遲接職第妖一機(jī)章第鑰四浸節(jié)居會(huì)回計(jì)捉核寒算土的溫基飯本梅前欺提會(huì)晴計(jì)赤核吧算油基余本會(huì)前妖提臉又疏稱陳會(huì)良計(jì)噸假商設(shè)攏，疫是典指參為假了臉保鍛證防會(huì)棋計(jì)艦工寺作脫的田正撈常戰(zhàn)進(jìn)夫行隨和蝕會(huì)陸計(jì)顏信擦息燃的久質(zhì)洗量艇，狼對(duì)模會(huì)霉計(jì)浪核境算灶的主范餅圍滋、恢內(nèi)自容導(dǎo)、浮基堪本黑程斧序蝕和亡方夏法在所繼作汗的曬限滋定啄，儀并殖在燥此庫(kù)基寄礎(chǔ)柜上獅建脾立賄會(huì)仔計(jì)剩原薯則突。根惰據(jù)絞《撒企樣業(yè)日會(huì)鬼計(jì)架準(zhǔn)爬則包》炊規(guī)歡定鉤，朝會(huì)添計(jì)罪核孤算膀的慰基臂本將前棋提惱包需括頁：會(huì)筐計(jì)喘主煎體屠持泛續(xù)魂經(jīng)騰營(yíng)會(huì)沸計(jì)商分珠期錦貨層幣摔計(jì)剝量會(huì)境計(jì)猜主挖體1顧、定扮義：會(huì)水計(jì)妥所膨服防務(wù)稼的鼻特查定浴單芽位2糊、要左點(diǎn)：（1榨）薄實(shí)腹質(zhì)雞上叮是唐規(guī)歡定賊了蟲會(huì)黃計(jì)夕核推算碗的木空堂間飲范菊圍客；（執(zhí)2丑）夢(mèng)不鳥同宅于怨法近律席主蒸體饞，炊會(huì)錢計(jì)豆主棋體多可睬以椒是嚷獨(dú)像立宗法像人激，援也以可夸以慎是信非毛法愿人惠；背（院法縱律靠主懲體探必淺然及是老會(huì)繼計(jì)稼主難體騎，扁但蘇會(huì)狂計(jì)祖主樣體等并疊不匙一蘆定汁是頸法濤律至主弟體席）（梁3艘）棄可兄分雪為象獨(dú)化資語企做業(yè)帳、派合介伙繭企微業(yè)代、完公韻司捐企竹業(yè)傻等繞會(huì)助計(jì)齡主維體斬。持膽續(xù)甩經(jīng)跡營(yíng)1騾、定教義：會(huì)悠計(jì)批核然算脈應(yīng)士以話持闖續(xù)使、喚正盡常神的少生籌產(chǎn)誘經(jīng)憶營(yíng)樓活查動(dòng)診為簡(jiǎn)前海提翁，塌而瀉不此考單慮百企丹業(yè)斗是抗否嶺將槐破擦產(chǎn)嶼清苦算縮慧。2逼、要止點(diǎn)：（份1猶）衫會(huì)向計(jì)根核恰算嗎內(nèi)搏容佳的債前裳提欲條以件愁：所如億固柿定勝資犯產(chǎn)猴按兇歷遲史扁成蔑本粒入姿帳笨與責(zé)提療取俗折池舊穗，包資躁產(chǎn)屠劃手分排為吵流言動(dòng)重資次產(chǎn)賣與宵非券流公動(dòng)仔資專產(chǎn)鑼等火；（唱2雀）社以姓“起非赤清以算扭基檔礎(chǔ)膠”搜為振基辮本埋前披提跟。會(huì)娛計(jì)腳期孩間1龍、定疲義：為帽了睛定佳期浴反怠映勁企套業(yè)杯生貧產(chǎn)吹管爛理信活歉動(dòng)必，維人對(duì)為油地壘將歇企贏業(yè)殖持梳續(xù)鉗經(jīng)永營(yíng)訂的際會(huì)坦計(jì)驗(yàn)活點(diǎn)動(dòng)氧劃裁分宿為宵若館干皂首圾尾雀相虹連艘的侍會(huì)熟計(jì)逝期井間忽，念以俯便玻于阿清出算削帳徐目腎，團(tuán)編確制忽報(bào)訊表希。2訂、要斗點(diǎn)：（演1窮）宰利潮于讓確殺定盒會(huì)鋤計(jì)灘核崖算拍程泡序啦和富方棟法蓬，趙是筑權(quán)垂責(zé)博發(fā)掀生失制資原暗則亭的量基調(diào)礎(chǔ)露；（盒2勸）峽我如國(guó)素會(huì)翼計(jì)咸期摘間蹤蝶按省公呆歷橡年調(diào)度鑄（啦每鄉(xiāng)豐年層1紐奉月蛛1測(cè)日大至五1努2淋月陷3賤1臟日尊）軋劃粥分唉：漸年險(xiǎn)度好、旱半榴年橋度蟲、籍季盒度帽、驚月刃度薄。貨榴幣敗計(jì)冰量1勿、定銅義：企郊業(yè)鏟在姨會(huì)雨計(jì)立核芳算依過際程慘中楊采纖用慌貨君幣糊為庭計(jì)腳量研單屬位粒，寶記錘錄偷反濤映談企縱業(yè)牢的侍生洪產(chǎn)幕經(jīng)垂?fàn)I狐活啟動(dòng)銳。2結(jié)、要物點(diǎn)誤：（壇1攀）予以癥人京民麻幣教為班記村賬襪本混位僚幣臥，筋業(yè)巡壽務(wù)炒內(nèi)腹容度為骨外憤幣利為羽主咽的垃單餓位追，廢可躬以臺(tái)選搬擇躬一掘種臨外運(yùn)幣年為故記貢賬活本嘴位稅幣溝，手但怕編診報(bào)揀表冶必節(jié)須傲采鏈用接人嫌民令幣腫；（范2獵）澇要柱求逮幣足值元穩(wěn)姓定饒。會(huì)澆計(jì)倆核駕算繩基貌本閘前辯提夏的機(jī)關(guān)伸系會(huì)節(jié)計(jì)兩核豎算卷的壁四考項(xiàng)稼基苦本哪前叢提友，具珠有噴相施互師依球存遙、東相以互藝補(bǔ)藥充進(jìn)的琴關(guān)蛋系案。會(huì)眨計(jì)凈主洞體稿確櫻立非了剖會(huì)們計(jì)驚核盒算嚇的霸空防間那范負(fù)圍叨，騙持頓續(xù)柔經(jīng)澡營(yíng)滿與撿會(huì)采計(jì)維分鋼期武確璃立脊了內(nèi)會(huì)枕計(jì)搬核共算爆的云時(shí)溝間坐長(zhǎng)藍(lán)度濟(jì)，姿而豆貨蠶幣釘計(jì)擁量欄為微會(huì)見計(jì)胳核挽算由提題供雹了捆必搜要桿手窗段數(shù)。沒默有趣會(huì)核計(jì)襪主還體蹲，亮就潤(rùn)不達(dá)會(huì)兵有盡持前續(xù)塌經(jīng)薦營(yíng)頃；杯沒才有詳持勞續(xù)襪經(jīng)金營(yíng)肯，誓就棉不慎會(huì)醋有繳會(huì)液計(jì)件分盡期牛；鍛沒菠有召貨扭幣黎計(jì)與量弄，晴就歪不丟會(huì)姿有較現(xiàn)靈代附會(huì)裳計(jì)囑。鏈見接們第搶一帝章第者五犯節(jié)競(jìng)會(huì)廈計(jì)可核壺算戚的腦一柱般芝原果則會(huì)朗計(jì)抖核能算末的穩(wěn)一丸般完原膛則急是庭對(duì)微會(huì)藥計(jì)陸核淹算概提剖供晴信供息喜的蜂基鑒本毀要急求辦，葵是場(chǎng)處赴理板具糞體足會(huì)榆計(jì)辟業(yè)趟務(wù)時(shí)的著基醬本剖依世據(jù)墻，仔是吩在嘩會(huì)金計(jì)傭核魯算另前誼提柱條速件桌制津約耍下醋，腦進(jìn)尸行聯(lián)會(huì)躍計(jì)倚核冶算喉的鹽標(biāo)霉準(zhǔn)達(dá)和妥質(zhì)涂量壁要膽求根煌據(jù)底《描企攏業(yè)圓會(huì)旁計(jì)豬準(zhǔn)唐則纖》隱和饅《付企擠業(yè)嬌會(huì)尚計(jì)筐制肥度攪》住規(guī)普定倍，雷會(huì)浩計(jì)皮核請(qǐng)算熱的歇一智般警原耐則須共億有占十佛三害條勤。會(huì)勸計(jì)矮核宗算贈(zèng)的見一亭般襯原餡則奏分著為握三男大胸類糾：會(huì)憶計(jì)湊信爐息杠質(zhì)川量街要兩求來的竭原希則會(huì)彎計(jì)獵確經(jīng)認(rèn)處與鞠計(jì)因量魔的毫原要?jiǎng)t修站正接性鍛原貸則會(huì)少計(jì)福信夾息師質(zhì)弄量獨(dú)要妄求布的治原訴則客賊觀遵性凡原末則客謀觀轎性相眨關(guān)殊性徑原晝則相傍關(guān)止性一流貫咳性獲原弦則一執(zhí)貫郊性可呀比宰性辰原寇則可惑比糟性及事時(shí)鋤性全原兄則及聚時(shí)讓性明吼晰老性田原戴則明指晰軍性客毒觀核性羅原詢則定根義：會(huì)柄計(jì)墻核火算資必薄須按以恩實(shí)貼際損發(fā)劃生響的噴經(jīng)駛濟(jì)滅業(yè)垃務(wù)踢及科證醉明嫁經(jīng)儉濟(jì)庭業(yè)齡務(wù)息發(fā)尖生退的代合稼法喇憑到證同為根依嚼據(jù)協(xié)，笛如蔽實(shí)題反箱映餃財(cái)野務(wù)千狀歪況船和齒經(jīng)革營(yíng)沾成蠢果宅，卷做殘到引內(nèi)蔥容寒真瓣實(shí)救，覆數(shù)株字懷準(zhǔn)墻確叢，鋸資賤料鑄可軌靠駕。對(duì)筐會(huì)均計(jì)妹工坦作醫(yī)的杠要珠求：1襯.府會(huì)動(dòng)計(jì)里核眾算犁應(yīng)床當(dāng)燥真磚實(shí)渡反嶺映招企柔業(yè)賄的來財(cái)筍務(wù)侮?duì)詈r逝，厚經(jīng)面營(yíng)勇成歲果術(shù)及捧現(xiàn)根金朝流戲量皆，粒保湯證憑會(huì)老計(jì)賽信濫息慨的加真勢(shì)實(shí)戴性那；2滲.脈會(huì)鈔計(jì)愿工幣作殊應(yīng)未當(dāng)婚正炊確伯適詢用門會(huì)代計(jì)扔原閣則到和襪方?jīng)]法誤，倍準(zhǔn)江確超反峽映課企用業(yè)召實(shí)篩際秒情玻況床；3黨.羨會(huì)滲計(jì)后信僅息胸應(yīng)劈燕當(dāng)息能剪夠決接堤受侵驗(yàn)帖證吉，次以故核巷實(shí)柱其燙是疾否旁真出實(shí)研。相孕關(guān)祥性鋼原盼則1縱、定員義殃：企梯業(yè)逮提孤供流的津會(huì)厘計(jì)移信純息蝴應(yīng)泊當(dāng)肅能珠夠翼反財(cái)映極企深業(yè)寺的紋財(cái)灑務(wù)賀狀腐況由、煩經(jīng)傷營(yíng)亮成晚果頃和草現(xiàn)矮金跌流悲量炸，辭以脆滿王足姥會(huì)我計(jì)瞇信答息晚使彼用豆者完進(jìn)辦行付決河策裁的愈需據(jù)要薄。2碧、螺對(duì)屢會(huì)鈔計(jì)艙工番作庭的尋需歷要意：（奏1泰）勢(shì)會(huì)亡計(jì)鹿工繼作真在籮收噴集恨、們加膀工特、遲處挖理此和仿提谷供賢會(huì)善計(jì)欺信融息末過思程秧中居，鹿應(yīng)仰考版慮攏各涼方側(cè)面獻(xiàn)的懼要且求考，澡能元夠得滿金足困各努方蛇面綱決建策阿的標(biāo)要辱求抓；（微2嫂）撿對(duì)換特好定肺用敘途防的淡信棕息代，軟可噴以趴采論用蜂其質(zhì)他將形色式叨加賊以距提井供度，死不濟(jì)一屠定偏通水過奮財(cái)國(guó)務(wù)帥報(bào)例告董來戶提亭供太。可掏比縱性殺原刃則1兵、定稠義會(huì)甩計(jì)返核蹲算臺(tái)應(yīng)虧當(dāng)誦按蹈照愁規(guī)蠟定爭(zhēng)的植會(huì)若計(jì)膊處和理梁方要法翼進(jìn)猶行貴，庫(kù)會(huì)安計(jì)眼指怎標(biāo)躬應(yīng)全當(dāng)括一總致前，腹相當(dāng)互捕可宵比酬。2元、對(duì)丸會(huì)跌計(jì)遇工眉作圣的言要提求（1編）涉不篇同唯會(huì)敗計(jì)逼主巖體則同頸一豎會(huì)頃計(jì)袋期門間洲的戒會(huì)演計(jì)寬信億息扯應(yīng)握相才互桐可獵比察；（璃2叔）含企裳業(yè)夫嚴(yán)悼格殲按桶照愧國(guó)利家柏統(tǒng)濫一除的臣會(huì)較計(jì)揀制翠度金選蜂擇肢會(huì)扣計(jì)凝政而策冷。一辱貫穗性鮮原搶則1紗、定嫂義霸：同魂一躺企秀業(yè)會(huì)娘計(jì)擁核搭算理方康法清前讓后唇各役期嫁應(yīng)襲當(dāng)?shù)”＠锍謹(jǐn)傄挥铝胁桓钡萌陔S眨意妙更行改。2斧、狡對(duì)俯會(huì)叢計(jì)應(yīng)工服作卵的監(jiān)需衡要潮：（問1惹）芝并非不付意腳味董著林所稀選玻擇輕的緊會(huì)能計(jì)肅政鼻策究不怨能耍作碗任權(quán)何醋變抬更怎；（稅2閑）蜂有鞋關(guān)填法沈律妻法辱規(guī)度發(fā)拾生彩變鄉(xiāng)豐化朝或康為料了嶺滿頭足筆信射息收有織用描性坦要佩求酷，旦企見業(yè)亮可倆變盒更唱會(huì)料計(jì)兼政衡策鼠；（漫3寶）壞企輪業(yè)慎必氧須抹對(duì)煌變較更糕的悼會(huì)楚計(jì)亦政國(guó)策謎恰哲當(dāng)騙處套理慶和塔披愿露凈。及洽時(shí)乓性舅原鑰則1狐、盛定第義藥：會(huì)贈(zèng)計(jì)旋核質(zhì)算短應(yīng)態(tài)當(dāng)儉及尖時(shí)散進(jìn)榜行彈，礙不把得重提覺前跌或印延炮后。2眠、對(duì)防會(huì)沾計(jì)趙工脫作位的畝要霉求茄：（諒1叼）祖及唯時(shí)真收盼集河會(huì)汪計(jì)膏數(shù)舌據(jù)培并股取環(huán)得露有著關(guān)日憑繩證練；（走2煤）顛對(duì)網(wǎng)會(huì)牧計(jì)埋數(shù)收據(jù)襲及抄時(shí)巨進(jìn)斧行繼處這理炕，行及彈時(shí)灶編意制恩財(cái)省務(wù)昏報(bào)儀告嚼；（騰3完）帆會(huì)你計(jì)揚(yáng)信滔息猶及折時(shí)奴傳漠遞酬。明猾晰培性性原史則1蒼、躬定戰(zhàn)義一躍切輕會(huì)仆計(jì)巡壽資偷料融、柴情物報(bào)惕都貨要搏全拆面況、召簡(jiǎn)職明盒、粉清伶楚步地法加吳以竭表閥達(dá)置。2麗、遼要援求翠：（跟1毫）峽運(yùn)烤用脾會(huì)降計(jì)厭專詠業(yè)握方藏法墳加藏工硬、捕整梳理雞會(huì)惜計(jì)惰信溪息問。（蝴2使）談會(huì)訊計(jì)友記萍錄膊和法會(huì)估計(jì)疾報(bào)誼表尾數(shù)翁量陡關(guān)叫系括清鑄晰答、哥明俘確鋒，毀會(huì)漲計(jì)欠術(shù)技語欄通覆俗譽(yù)易椅懂盈。信顆息燥質(zhì)披量治要犁求會(huì)盜計(jì)鏟確盟認(rèn)推與怠計(jì)甘量潤(rùn)的菌原拖則權(quán)落責(zé)捷發(fā)蜜生犬制眉原弦則配以比項(xiàng)原肚則實(shí)妻際贏成歌本駱原須則劃絨分睛收亦益豈性嗓支遙出場(chǎng)與茫資帥本永性箭支添出響原肚則權(quán)刷責(zé)搏發(fā)祖生脖制風(fēng)原備則1鞋、食定需義企夾業(yè)巾應(yīng)以按定收辨入廟的阻權(quán)績(jī)利刑和綠支兔出拒的促義歌務(wù)撥是雨否捆屬扒于肺本紅期憶來春確必認(rèn)顯收到入徒、么費(fèi)包用殃的到入財(cái)賬魚時(shí)偷間將，泄而碑不姨是擔(dān)按尼款美項(xiàng)薦的昌收飲支礙是繪否社在承本喊期徒發(fā)格生之。2粱、殺特池點(diǎn)（旺1鵝）秒權(quán)奧責(zé)上發(fā)纖生您制狹是疲與潤(rùn)收愁付腎實(shí)吼現(xiàn)婚制鼻相紋對(duì)央應(yīng)壺的鄭會(huì)偏計(jì)餓確掙認(rèn)份基駁礎(chǔ)災(zāi)；（嫁2濤）并強(qiáng)煉調(diào)越經(jīng)賄營(yíng)惕成顫果蹲的格計(jì)夢(mèng)算殺，邁適劇用枯于病企寫業(yè)禽；配辜比芳原岡則1淚、云定漠義收稀入登與昨其寨相現(xiàn)關(guān)四的產(chǎn)成拐本話費(fèi)顛用傘應(yīng)挖當(dāng)裕相愈互萍配減比。2妙、替特團(tuán)點(diǎn)（1片）海收吐入嗚與蛛成其本齊、飲費(fèi)商用楚相妖互線為碧因潮果茂關(guān)鏈系文；（佳2佩）羽收阻入植與藏成蜂本直、牌費(fèi)腎用距在疑時(shí)榨間蘭具辮有表一陷致尼性培。3娃、佩要療求（鑒1杰）半時(shí)勺間斯上光配鉤比（攻2蒜）慘對(duì)盈象您上牌配嗚比述（輩因罷果速）歷盾史拒成扁本喜原交則1梅、寇定涉義各淡項(xiàng)芝財(cái)員產(chǎn)湖物沸資缸應(yīng)譜當(dāng)迷按榮取濕得御時(shí)鳴的硬實(shí)頸際筒成懷本吃計(jì)背價(jià)游。2泰、截特蜜點(diǎn)（焦1泰）燃?xì)v夾史割成芳本芽原捧則懼是禽有喬客超觀吵性規(guī)，飲可顛驗(yàn)姥證退性肉，拆可省以介防道止灰企般業(yè)污隨薦意朗更弄改母；（夢(mèng)2程）徐各四項(xiàng)忘財(cái)兔產(chǎn)聯(lián)如按果珠發(fā)舍生摧減譯值皂，閱應(yīng)棗當(dāng)傘按評(píng)照詠本芹制尋度桿規(guī)圾定膀計(jì)雕提藥相低應(yīng)章的返減揮值鍋準(zhǔn)命備央。皮除歪法量律啞、飽行術(shù)政扎法唇規(guī)吸和化國(guó)裁家料統(tǒng)減一螞的省會(huì)買計(jì)雜制鐘度賤與觀有吹關(guān)挺規(guī)蛾定捆外錯(cuò)，瓶企貍業(yè)天一浩律貿(mào)不霸得敢自霸行闊調(diào)汗整喘其絮賬碰面散價(jià)劫值杰。劃朝分挖收脫益犬性球支星出剃與蔽資鞠本突性腰支靠出1那、因定悼義凡扇為錯(cuò)取套得抄本扯期擁收存益突后幼發(fā)汁生淹的壤支省出摩，午為悲收底益尖性剛支健出軋；線凡賤為幕形搶成朝生偷產(chǎn)削經(jīng)增營(yíng)凝能庭力員，變?cè)谑找运芎蠹魃纹谇萌』值每词贞愐娓蓝o發(fā)虜生無的換各扣項(xiàng)焦資龜產(chǎn)保支霉出顏，辭為調(diào)資痕本勵(lì)性郊支館出躁。2泊、特聰點(diǎn)（畫1鏡）晉以構(gòu)一宅年產(chǎn)或徐一驢個(gè)痕營(yíng)飼業(yè)叢周見期奔為噴劃避分膝標(biāo)礙準(zhǔn)荒；（匠2留）弊劃恐分蔥目銹的旨在偽于栽正頂確掘確雀定憑企供業(yè)拴當(dāng)凈期醬損采益離；（類3努）喉收攀益獸性浮支撤出六列葡入凳利等潤(rùn)梯表卷，渠資差本贏性召支恭出列糊入舞資裳產(chǎn)鳴負(fù)氏債魚表疤。修貴正撫性含原捐則重煌要雜性真原設(shè)則謹(jǐn)特慎狠性綱原坡則實(shí)瞇質(zhì)蔽重徒于左形屆式是原鑼則重肅要膊性儲(chǔ)原營(yíng)則1哈、聞定濫義會(huì)嘴計(jì)減核宋算戒過稠程志中科對(duì)努交耕易發(fā)事下項(xiàng)毀應(yīng)耗當(dāng)富區(qū)軟別缸其識(shí)重虛要鼓程嫁度癥，遍采凈用反不雪同暑的汽核賊算泥方必式咱。2對(duì)、嬌對(duì)瓶會(huì)詞計(jì)辯工培作抬的錯(cuò)要飲求（1遷）酬重頃要義性洞判捏斷界標(biāo)拜準(zhǔn)蔽取達(dá)決家于牌對(duì)寒信挨息嶼使禍用投者要作果出銷的披決域策央的晌影刻響庫(kù)程虎度旨；（妨2夠）衣重京要填的挨會(huì)傾計(jì)示事流項(xiàng)趁，饒必統(tǒng)須乳按餓照勉規(guī)巴定禽的淡會(huì)雙計(jì)惕方懶法獄和翅程購(gòu)序幻玉進(jìn)萍行嘴處療理爪，唱并里在斥財(cái)剖務(wù)懼報(bào)碗告代中拼予酬以虧充績(jī)分疊、忍準(zhǔn)巾確炎的墓披刑露猛；（垮3階）饑次碰要也的喉會(huì)才計(jì)財(cái)事亂項(xiàng)宴，給在快不醉影紛響服會(huì)如計(jì)身信侮息飼質(zhì)孫量忘前鋸提棒下吉，菌可哄適糕當(dāng)承簡(jiǎn)辟化早處迎理備。實(shí)栽質(zhì)揮重完于鴨形妨式合原殿則1、各定白義棋：企等業(yè)龜應(yīng)甘當(dāng)伙按張照申交楚易汗或屑事返項(xiàng)裹的減經(jīng)雞濟(jì)故實(shí)秋質(zhì)狗進(jìn)班行狀會(huì)剖計(jì)姓核攻算膚，熟即樸不桂應(yīng)喜當(dāng)墨僅吐僅黑按旬照華它河們賀的卻法術(shù)律區(qū)形攻式割作零為栽會(huì)縱計(jì)謹(jǐn)核遼算通的話依壟據(jù)媽。2遙、眾對(duì)刑會(huì)嘗計(jì)吃工尊作午的盜要礎(chǔ)求（森1朗）偷會(huì)集計(jì)本核南算高是肢按膛其依交閑易剛或借事淹項(xiàng)罰的崖實(shí)介質(zhì)榨和舍財(cái)貫務(wù)卷事嫩實(shí)姿，罰而它不王是購(gòu)按腳其爐法貌律埋形冤式德；(貍2閱)愚融計(jì)資慮租擇賃黑的理確點(diǎn)認(rèn)鋼，昌長(zhǎng)點(diǎn)期版股右票太的燃成煮本逮法稼與斬權(quán)丑益副法卻體襯現(xiàn)嘗了艇實(shí)荷質(zhì)撇重設(shè)于荒形踐式扔；（耳3企）槳實(shí)蒼質(zhì)薦重川于鬼形茫式宴。謹(jǐn)姨慎謀性款原拼則1董、懼定濁義會(huì)級(jí)計(jì)真核勝算費(fèi)時(shí)旅，稍不號(hào)得眨高堆估絞資駝產(chǎn)扭或棕收殲益暫、岸低科估響負(fù)外債伯或厲費(fèi)姻用激，狗但稅不偏得真計(jì)霸提設(shè)秘餓密培準(zhǔn)尖備崗。2雅、眼特殿點(diǎn)（刷1值）霸選踐擇她會(huì)夾計(jì)懷方陣法憲時(shí)臟，池采敏用銷利股潤(rùn)件最與小翠的菊方喬法燈；（畝2暈）蠟體偵現(xiàn)撫謹(jǐn)燭慎知性滅原濤則誓的還會(huì)揪計(jì)累方清法猛有乒計(jì)嫂提膠壞畢賬架準(zhǔn)廢備膠、屆存圖貨折跌批價(jià)氣準(zhǔn)霜備苦、遭短健期排投呈資鐘跌蔥價(jià)碎準(zhǔn)孔備扔，明后宿進(jìn)蛇先笨進(jìn)型法眨，棍加負(fù)速央折向舊默等剝。鏈餓接烤第磨一級(jí)章第吐六痛節(jié)莊會(huì)眠計(jì)鄙核蔽算曠的庭方唯法會(huì)欄計(jì)疫核晴算選方炎法蝴，矮就胃是速通翻過改一符系版列旗處餐理嬸程減序康對(duì)掠經(jīng)子濟(jì)箭業(yè)要?jiǎng)?wù)臟進(jìn)圈行眠加功工顯處土理詠，室然塑后具生雁存因會(huì)第計(jì)叮信葉息孤所寒應(yīng)結(jié)用猴的之方關(guān)法明。會(huì)很計(jì)平信嫩息煎的成處低理喬程般序北包剪括拋：會(huì)意計(jì)界確跑認(rèn)鬼、堂會(huì)掏計(jì)斯計(jì)狗量斗、足會(huì)六計(jì)師記尸錄查和隸會(huì)萌計(jì)超報(bào)劇告舒四擾個(gè)格環(huán)照節(jié)。會(huì)搶計(jì)開信莊息曲的逃處機(jī)理仰方代法樹包瞎括社：填脈制身和勾審遙核胸會(huì)贏計(jì)梳憑里證殲、融設(shè)在置庸帳脅戶框、嗎復(fù)墓式會(huì)記特賬襲、寇登月記傅會(huì)先計(jì)鴉賬球簿后、僵成效本鞋計(jì)坐算敬、撫財(cái)叢產(chǎn)舌清消查猾和注編撲制襪會(huì)比計(jì)頁報(bào)玩表。會(huì)振計(jì)盆處題理鉤程窩序

發(fā)生經(jīng)濟(jì)業(yè)務(wù)確認(rèn)處理程序

計(jì)量記錄報(bào)告填制和審核會(huì)計(jì)憑證登記賬簿編制報(bào)表成本計(jì)量

復(fù)式記賬設(shè)置賬戶財(cái)產(chǎn)清查`處理方法從頌上串圖淹可讀看冠出移，碎會(huì)淡計(jì)傍信族息蓄的數(shù)處忍理速程農(nóng)序年和沿處飾理貝方機(jī)法柱，隸它炮們厭不墊是尊孤免立檢的福，學(xué)而熄是迷相暈互源聯(lián)抬系呈、務(wù)密滔切修配虹合顏、狡一株環(huán)索緊撫扣請(qǐng)一漂環(huán)仿的匯構(gòu)風(fēng)成宮一儲(chǔ)個(gè)蹄完割整歲的戒程悠序秩和抖方崇法擠體旬系富。同害時(shí)乒，月由怕于鳴在戒每挺個(gè)蒸會(huì)慌計(jì)迅期灰間叮末眉都驚需漸要紫按吳圖膛中梅的拋處掏理粉程討序他和曾方嗓法騎從銜頭姓至壇尾答處腰理攏一蜻次唱會(huì)健計(jì)閱信區(qū)息威，協(xié)因死此掃我營(yíng)們拜一煩般柄將漢從脅填掀制斯憑桃證嚇和羨審因核逐會(huì)尸計(jì)勾憑影證獲、品會(huì)掙計(jì)償確春認(rèn)脂、往計(jì)曠量綢到愛登僅記揚(yáng)賬歲簿貢，食直蠶至只編統(tǒng)出橡會(huì)債計(jì)拴報(bào)征表聯(lián)、僑會(huì)仁計(jì)澇報(bào)般告屑周雙而肌復(fù)英始梳的捎過掘程揮稱糖為授會(huì)襯計(jì)掘循正環(huán)奶。鏈暗接捏第派一同章第斬一善章宴思貌考辛題衛(wèi)（湊一溜）以將下釣是凝美磨國(guó)漆一竟些蜂著贊名哲會(huì)巴計(jì)靈學(xué)堅(jiān)家靠之圣言欣論手，噴請(qǐng)致你賀仔喝細(xì)園閱赤讀霜并想思童考林，仇然斧后良在辛同秋學(xué)建之布間巖討曾論殘題捷后蔬的礦問應(yīng)題攝。會(huì)蝦計(jì)葡師洞的生責(zé)素任蛛，鹿在框處昆理吳數(shù)克字朽和晶發(fā)僑現(xiàn)牢事填實(shí)弊之陰后伍，聞把想數(shù)粉字近加鐵以叫綜管合獻(xiàn)，偽并雅清蔬楚翠、也簡(jiǎn)隔明眠和勒合奧理慚地猾說確明今它瘡們梅之較間舊地面內(nèi)爺在備真摘象丟，文以途便冠管執(zhí)理異者宜可尊以哀閱蜘讀才。我猾希全望冷，角從兵事山職允業(yè)皂的蓬人瀉們腿要不有奮直做率抬的紫頭晴腦余和簽不厚屈端不葉撓贊的從勇族氣勾，臺(tái)去命探擺索皮和鑼說遮明返真產(chǎn)象淺。亮我調(diào)們作的蜂職下業(yè)有一擦直酷有酷一鼠個(gè)勸信屠念卵，否即何必燦須狼去駛探自索目和深說安明兩真活象麥。我做們耍必由須小堅(jiān)瞎持龜這嘴一術(shù)信收念明，零并續(xù)為未之模實(shí)越現(xiàn)財(cái)而母持映續(xù)離努剃力陸。譜-指-精-洗-斯-醋羅寇伯晃特鴉.緩蒙蝦哥找馬行利探別求赴真犁象浸和出反爆映桂真去象翼是吃會(huì)榆計(jì)榴職外能望的仆重桐要爪部拌分菠，跑而拐會(huì)平計(jì)碎師扛的勇基蠻本既責(zé)券任毯是楚要汗證抵明晨，蔥為卸事貓實(shí)碑真扛象璃而回付微出孕努招力業(yè)。峰會(huì)稅計(jì)泳中涂的狡真規(guī)象尺部冬分售是兇經(jīng)流濟(jì)齊的捐真柴象市，間部挪分闖是兵統(tǒng)過計(jì)稿的穿真走象拔。崗-縱-笛-蠅-學(xué)-扁A纏.弄C深.輩利餃特淹爾詢頓思度考切的哀問雙題揉：1孟．牙會(huì)離計(jì)獸說薦明食真仔象配有損何虧意條義?。渴帟?huì)嚴(yán)計(jì)儀說答明極真桿象博體罷現(xiàn)弓了朋什炒么飲會(huì)糧計(jì)避原跪則站？2巷．挎怎假樣賞理賊解每“棗會(huì)發(fā)計(jì)以中搏的民真瓦象黑部交分捉是指經(jīng)賣濟(jì)揪的陽真尋象叫，仁部闖分曾是續(xù)統(tǒng)霸計(jì)撿的太真