第九章銷(xiāo)售與收款的業(yè)務(wù)流程與核算方法設(shè)計(jì)

第九章銷(xiāo)售與收款的業(yè)務(wù)流程與

核算方法設(shè)計(jì)第一節(jié)銷(xiāo)售與收款的業(yè)務(wù)流程設(shè)計(jì)第二節(jié)銷(xiāo)售與收款的會(huì)計(jì)政策選擇設(shè)計(jì)第三節(jié)銷(xiāo)售與收款業(yè)務(wù)核算程序的設(shè)計(jì)第一節(jié)銷(xiāo)售與收款的業(yè)務(wù)流程設(shè)計(jì)一、銷(xiāo)售與收款業(yè)務(wù)的特點(diǎn)和業(yè)務(wù)流程設(shè)計(jì)目的二、銷(xiāo)售與收款的業(yè)務(wù)流程一、銷(xiāo)售與收款業(yè)務(wù)的特點(diǎn)和業(yè)務(wù)流程

設(shè)計(jì)目的（一）銷(xiāo)售與收款業(yè)務(wù)的特點(diǎn)

（過(guò)程、范圍、工作量）（二）銷(xiāo)售與收款業(yè)務(wù)的業(yè)務(wù)流程設(shè)計(jì)目的

（落實(shí)責(zé)任、高效運(yùn)作、準(zhǔn)確核算）（鋸一海）具銷(xiāo)躬售全與壺收排款秒業(yè)塵務(wù)務(wù)的既特辯點(diǎn)銷(xiāo)預(yù)售術(shù)與口收葬款皂業(yè)萄務(wù)過(guò)手程鏡極車(chē)為載復(fù)治雜業(yè)怎務(wù)涉饞及企余業(yè)內(nèi)床部多榜個(gè)墓部柱門(mén)朵及外驢部供在應(yīng)倚商業(yè)冷務(wù)室發(fā)崗生蔽頻陳繁欣，關(guān)導(dǎo)且致餅會(huì)任計(jì)討處厘理工峰作炒量丹大（記二織）留銷(xiāo)襲售醒與啦收濾款氧業(yè)惹務(wù)媽業(yè)皆務(wù)箏流厭程肺設(shè)欄計(jì)毛目約的落舉實(shí)銷(xiāo)之售奇與道收徐款振各形環(huán)使節(jié)掙的經(jīng)仿?tīng)I(yíng)得管紐奉理距責(zé)言任，睛保爺證常物摩資嗓和得銷(xiāo)請(qǐng)售己款攔型鄙的級(jí)安葛全通全過(guò)議制侮定合型理體的千業(yè)數(shù)務(wù)鋼流趟程，秤使門(mén)相旅關(guān)意部安門(mén)界和耳人搭員高理效止協(xié)糕作準(zhǔn)厭確頁(yè)及貝時(shí)儲(chǔ)進(jìn)創(chuàng)行會(huì)糖計(jì)宰核腎算，飼真圍實(shí)副完盼整育提勵(lì)供嶄銷(xiāo)均售豪與誤收嚷款仿的貨會(huì)咬計(jì)埋信泛息二帶、困銷(xiāo)腫售懶與鬼收贊款手的姑業(yè)商務(wù)聚流程程（掠一疊）傘受估理套訂臟單囑與蔬編爐制寸銷(xiāo)配售淚計(jì)屈劃（跡二捕）悄審坊定襪銷(xiāo)羨售朗方臥案搏和恢信伐用壺政篩策（院三組）往生裁產(chǎn)號(hào)訂暗單（狐四輝）撞簽溜訂青銷(xiāo)帽售針合市同（益五乞）積組今織器銷(xiāo)路售逐與息收承款（肝六蛛）坐財(cái)諸務(wù)仰開(kāi)詳票論和被記晶賬（頁(yè)七狠）惰銷(xiāo)費(fèi)售保折百讓藍(lán)或攔退艇貨（表八染）頃盤(pán)懂點(diǎn)船對(duì)劈燕賬（啊九樹(shù)）逢清俗理登、窄關(guān)產(chǎn)閉沫合培同（養(yǎng)一輛）展受倍理穗訂叢單仿與嶄編占制甜銷(xiāo)嘗售暖計(jì)駁劃銷(xiāo)已售捐部飲門(mén)辱分納析港客犁戶(hù)騎需第求漠，陽(yáng)受粗理額客畏戶(hù)姨訂福單凱，持訂躺單頂應(yīng)按梅類(lèi)障別汗連逗續(xù)翻編煎號(hào)所舊有涂訂溝單道均帖由授韻權(quán)嬌人育核同準(zhǔn)，差并裙對(duì)傻客后戶(hù)花信唐用懲狀勞況熔進(jìn)待行農(nóng)初摸步汗核鐘查（晨二執(zhí)）闖審種定掙銷(xiāo)踏售文方運(yùn)案災(zāi)和幅信鞠用斧政加策產(chǎn)熊品輔銷(xiāo)蘆售聲計(jì)郵劃怖傳檔送埋給意公碼司分弱管濃業(yè)竹務(wù)逢的起領(lǐng)姜導(dǎo)槽審期定（炸特碌別重施大的漫產(chǎn)坡品牌銷(xiāo)普售臟計(jì)愈劃比報(bào)總課經(jīng)閉理尖審鋸定）信四用鳳管箱理祥部盈門(mén)對(duì)敬客葛戶(hù)校信際用惱情命況細(xì)進(jìn)浩行審憂核，宮評(píng)樂(lè)定典信源用槐等襪級(jí)以，歇提直出欺審響核如意流見(jiàn)銷(xiāo)揭售涉部腿門(mén)將薄銷(xiāo)往售底計(jì)納劃摩、欄銷(xiāo)攀售貿(mào)訂皮單驕和捕賒慰賬衣方勵(lì)案報(bào)毒總栽經(jīng)蓬理擾辦甩公同會(huì)省審些定（昂銷(xiāo)恩售嗽?xún)r(jià)姐格融未清按誰(shuí)規(guī)受定斧政價(jià)策尖執(zhí)突行角的輪，刑應(yīng)蛛報(bào)沾價(jià)股格毅領(lǐng)等導(dǎo)匠小饒組閥或南授帽權(quán)崇領(lǐng)便導(dǎo)科審珠定弦）（漏三拾）腦生桑產(chǎn)耀訂掘單銷(xiāo)鼠售朱部革門(mén)及擔(dān)時(shí)女將火審惕批冰后擁的些銷(xiāo)批售原計(jì)脹劃辦、笑銷(xiāo)耗售妻訂疼單傳疤送飛給宋生猴產(chǎn)抖部克門(mén)生秧產(chǎn)炭部站門(mén)根思據(jù)疤生絲式產(chǎn)丈計(jì)怕劃匠與悉銷(xiāo)蜜售奮計(jì)廉劃妹、米銷(xiāo)珠售題訂胸單造情逼況揀，編茂制恩生竹產(chǎn)宇訂局單帥，何安董排碌生帽產(chǎn)生歡產(chǎn)賊訂研單紗：銷(xiāo)字售牲部壯門(mén)生沫產(chǎn)臨部墊門(mén)銷(xiāo)奸售激訂耍單銷(xiāo)宵售桶計(jì)繞劃安木排慎生這產(chǎn)（施四良）訪簽影訂夾銷(xiāo)芳售集合猾同法桑律曬部忙門(mén)眠和僑財(cái)填務(wù)階部諒門(mén)根保據(jù)猜本刮部茄門(mén)賓職手責(zé)李對(duì)青銷(xiāo)歲售臨合豆同廢進(jìn)蔬行審霧核，銅提傲出僻書(shū)暢面歷審踐核能意樹(shù)見(jiàn)域交銷(xiāo)差售棋部醫(yī)門(mén)擦修購(gòu)改減合否同分亂管礙業(yè)規(guī)務(wù)殼的獲領(lǐng)墨導(dǎo)趙和損財(cái)輩務(wù)筑總驢監(jiān)依緣瑞據(jù)隱審誘核妄部皇門(mén)先的搖意母見(jiàn)審戴定銷(xiāo)睛售輩合士同下，詞按鬧內(nèi)翅部策授噸權(quán)戀交稍由哲授逗權(quán)廟人紀(jì)權(quán)羊簽胖訂銷(xiāo)蔥售喬部賺門(mén)將襯已爹簽假訂飾的百銷(xiāo)首售幫合搭同分巧送財(cái)證務(wù)舉、工法幕律慢、墓倉(cāng)浮儲(chǔ)這等匆部丈門(mén)備訪查銷(xiāo)吹售蔑合譜同淘需逆要變籍更嗓或勉提滲前班終阿止時(shí)作，惹應(yīng)撇報(bào)根送緊分依管臘業(yè)蕩務(wù)耍的竊領(lǐng)它導(dǎo)筒和英財(cái)榴務(wù)吃總護(hù)監(jiān)授同藝意龜（嚇重穗大喪合槍同赤需棟報(bào)示總責(zé)經(jīng)虛理搞辦冠公熱會(huì)勻?qū)忨Y定方同越意馳，笑并纖傳鄭送敘財(cái)教務(wù)譯法蘭律嬸部膜門(mén)拳）法角律釣財(cái)竟務(wù)孔部執(zhí)門(mén)銷(xiāo)饑售卷部辨門(mén)財(cái)?shù)皠?wù)抵法韻律贏倉(cāng)引儲(chǔ)棒部泥門(mén)審勝核報(bào)迅送責(zé)崇任蠻人康審動(dòng)定右，愛(ài)授叫權(quán)寸人祝簽棋訂分職送備臉查傳洲送（手五化）憑組夜織嚷銷(xiāo)架售裳與狀收設(shè)款財(cái)豎務(wù)娛部蕩門(mén)根飽據(jù)草銷(xiāo)茫售都合憶同仇和竄實(shí)蔽施棚方替案坦審楚核療客劫戶(hù)數(shù)預(yù)素留恒資螺金劍、慶客赴戶(hù)霜預(yù)押付鎖款度得哨到訂帳鍋情謹(jǐn)況猛或震客序戶(hù)通信紗用挑額山度戀使鍬用魔情裝況質(zhì)，向稠銷(xiāo)過(guò)售氣部暖門(mén)贏傳雷送說(shuō)核寒實(shí)碼信逢息或糟據(jù)虜實(shí)木開(kāi)班具母收者款垮通掠知臨單阿。銷(xiāo)露售瘡部養(yǎng)門(mén)根記據(jù)壁已賣(mài)簽頸銷(xiāo)放售陽(yáng)合洗同折及貓訂羽單甚向肚財(cái)蛙務(wù)爆部核蓄實(shí)磚收竭款撲情果況，車(chē)核育準(zhǔn)膛后向咽倉(cāng)衰儲(chǔ)際部帖門(mén)墾傳斥送發(fā)鎖貨摟通忽知贈(zèng)單倉(cāng)貌儲(chǔ)士部粗門(mén)依常據(jù)狗銷(xiāo)宗售個(gè)發(fā)給貨汪通國(guó)知包單群和范銷(xiāo)嗽售委合家同轟、狂銷(xiāo)將售闖訂遷單組稼織近發(fā)卻貨財(cái)畢務(wù)捎部銷(xiāo)燈售環(huán)部倉(cāng)澆儲(chǔ)木部傳汗送濟(jì)核受實(shí)宜信篩息審矛核釋客押戶(hù)卷情激況傳墓送各發(fā)塑貨騎通思知背單核鴿實(shí)雷收截款尸情況組彈織果發(fā)提貨財(cái)煩務(wù)帖部傳詢(xún)送建核塞實(shí)朝信凱息核往實(shí)杏收灘款北情況銷(xiāo)綱售緒部財(cái)妹務(wù)咽部傳蘇送醫(yī)核陪實(shí)續(xù)信喊息核透實(shí)另收竊款輸情況（摔六蛾）搬財(cái)慘務(wù)誘開(kāi)僵票騙和駕記握賬財(cái)揪務(wù)叉部根楚據(jù)恒銷(xiāo)莫售井合侵同覽、辭核秒準(zhǔn)吊的耍發(fā)博貨弄單顫和封已仆搬屠出喇庫(kù)穩(wěn)手繼續(xù)冊(cè)等繼有信關(guān)采原岸始牌憑浸證傳墳送買(mǎi)有謠關(guān)圈銷(xiāo)個(gè)售頭發(fā)工票根予據(jù)鮮財(cái)癥稅錦系洞統(tǒng)思開(kāi)笛具通的踏銷(xiāo)戶(hù)售躲發(fā)檔票讓數(shù)佳據(jù)炊系庭統(tǒng)生乳成及收籮入禮和圍稅殺金塘?xí){計(jì)潑憑沉證，砍或覆根瘋據(jù)皮開(kāi)某具聚的務(wù)銷(xiāo)滾售裙發(fā)臣票匹、玩核科準(zhǔn)朵的棒發(fā)疾貨驚通括知捷單行等素確粘認(rèn)桌收育入棚和堪稅晴金份，打編匆制尚、甚錄蜘入電相辜應(yīng)壯會(huì)或計(jì)陽(yáng)憑篇證會(huì)雷計(jì)主炸管災(zāi)復(fù)砍核會(huì)特計(jì)片憑善證后忌記悲帳英、痛過(guò)田賬（流七躁）羽銷(xiāo)盾售薦折著讓昏或烘退適貨銷(xiāo)油售敗部堡門(mén)躁受喉理咬客昂戶(hù)也提立出宋的鑼折們讓萄或長(zhǎng)退野貨昆申獄請(qǐng)團(tuán)，滑并政依困據(jù)釋折敢讓嚴(yán)或搶退尚貨憐理添由咬組警織碼相滅關(guān)逐部頂門(mén)助查過(guò)驗(yàn)矮和雜核凡實(shí)蔑，冊(cè)提俘出遙處斧理息意幅見(jiàn)盒。銷(xiāo)幟售卡部濤門(mén)村將霜折牧讓番或纖退帥貨址申銳請(qǐng)倍及凍核造實(shí)睬處劃理引意莊見(jiàn)聰見(jiàn)熱報(bào)龍分禁管棒業(yè)歲務(wù)察的殖領(lǐng)訓(xùn)導(dǎo)凍和幼財(cái)疊務(wù)腦總慢監(jiān)挖審誓定（巨涉多及協(xié)法崗律波糾量紛敘的述，母要洽有劣公釣司木法有律盆部才門(mén)加審綿批字意綁見(jiàn)殲）銷(xiāo)偽售澇部霧門(mén)抗審攤核扔后適傳北送蜓財(cái)款務(wù)專(zhuān)部濁，省退斗貨絹傳噸送糖倉(cāng)碎儲(chǔ)齊部銷(xiāo)暢售慣部央門(mén)根年據(jù)評(píng)銷(xiāo)簽售韻折私讓為及似退選貨莫審康批樓意蹲見(jiàn)伍，磚將蔽銷(xiāo)多售譯折樓讓蕩或話退記貨唯通香知嗚書(shū)傳趴送晨財(cái)趙務(wù)蜓部，脊等同退戒貨趣產(chǎn)狗品勢(shì)入右?guī)彀虇卧坪途滞松缲浫鐾S知冤書(shū)津傳迎送錫倉(cāng)季儲(chǔ)個(gè)部教門(mén)倉(cāng)參儲(chǔ)謀部滋門(mén)京審葡核退逮貨適通靈知丸書(shū)長(zhǎng)后版，較將練退灘貨課產(chǎn)環(huán)品妥驗(yàn)瞇收混入艦庫(kù)擱，紹系礙統(tǒng)滿生遇成知相嫩應(yīng)魚(yú)會(huì)黑計(jì)發(fā)憑丟證里，樓將滅核宣實(shí)繁后硬的斬退針貨俗產(chǎn)太品捆入覆庫(kù)李單缺財(cái)渣務(wù)招聯(lián)傳培送蜻財(cái)電務(wù)樂(lè)部財(cái)城務(wù)遷部審滾核驅(qū)銷(xiāo)采售繪折娘讓老通頃知懷書(shū)剩或藍(lán)退石貨撓通值知底書(shū)帥及所退惰貨瞎產(chǎn)末品吉入幣庫(kù)漸單窩后魄，編列制慢、伐錄牽入折場(chǎng)讓院或明退幸貨閃會(huì)頂計(jì)憑日證會(huì)目計(jì)旱主龜管炊審巖核相炸關(guān)犬會(huì)物計(jì)禍單濤據(jù)眉后會(huì)延計(jì)享人辜員辛記飼賬款、沃過(guò)被賬割。銷(xiāo)呢售筋部財(cái)灑務(wù)降部會(huì)框計(jì)肝主沈管油審政核倉(cāng)叼儲(chǔ)積部單平據(jù)審惹核都傳鹿送會(huì)扛計(jì)急記客賬（蛛八懲）鄭盤(pán)測(cè)點(diǎn)芳對(duì)枝帳銷(xiāo)金售擊、報(bào)財(cái)跡務(wù)晶、芒倉(cāng)回儲(chǔ)等董部際門(mén)擠定尋期擦對(duì)憶產(chǎn)址品逝銷(xiāo)財(cái)售扣及端存賞貨捐情叮況緒進(jìn)趙行對(duì)輸賬步和面實(shí)桃物眉盤(pán)數(shù)點(diǎn)。（希出趟現(xiàn)扎差食異鴉及可時(shí)郵查橡明震處節(jié)理消）財(cái)辮務(wù)遵部比門(mén)及準(zhǔn)時(shí)具對(duì)賒翁銷(xiāo)繼貨纏款蘆進(jìn)犁行而清宏理期蝕末財(cái)紛務(wù)辦部喘門(mén)應(yīng)贊收對(duì)賬果款謹(jǐn)進(jìn)稈行風(fēng)賬吵齡蹲分泊析訂，業(yè)合響理留計(jì)壤提壞掠賬獸準(zhǔn)瓶備，豆提挨出追飛收減措累施千和憑建找議分幼管死業(yè)搜務(wù)李的庸領(lǐng)丑導(dǎo)站組抵織傘銷(xiāo)醋售日部疾門(mén)災(zāi)和廢責(zé)側(cè)任記人棉員涉落礙實(shí)疾清邪欠悶措把施切并倘嚴(yán)添格趕實(shí)姓施雁獎(jiǎng)男懲刑措?yún)⑹ㄙr九竄）嶺清休理杜、鵝關(guān)潔閉練合努同合遞同箱執(zhí)脖行齡完脊畢骨，銷(xiāo)宰售域部破門(mén)對(duì)傭合考同飄執(zhí)龍行孫情它況敬進(jìn)奔行類(lèi)清延理息、冤關(guān)爐閉屯，建斧立窮客芝戶(hù)悉信犧用廊檔凝案銷(xiāo)裁售屈部材門(mén)將答合嬸同游清姻理燈結(jié)劑果鬼和牽客渡戶(hù)證信邪用歪情盡況反抖饋喚給所財(cái)仍務(wù)犬部慌門(mén)財(cái)宮務(wù)裝部邪門(mén)衡按液季餐提疑供展核辨銷(xiāo)榴合攤同篩遺班留層問(wèn)難題身的異清維結(jié)炊情錦況杜，惕督僑促枯銷(xiāo)創(chuàng)售絕部棗門(mén)振落探實(shí)花追坦收予工劇作第撈二佛節(jié)潤(rùn)銷(xiāo)些售撐與片收蕩款棄的眨會(huì)林計(jì)齊政歌策疏選趨擇梅設(shè)壘計(jì)一莖、蒙銷(xiāo)同售問(wèn)收只入怨的居核屆算蜂方診法二燙、憑應(yīng)休收耗及助預(yù)啦付責(zé)款傘項(xiàng)婚的西核銳算辟方揚(yáng)法三蹦、肆銷(xiāo)黑售降與邁收返款勤業(yè)病務(wù)翅的菠賬撞務(wù)輪處類(lèi)理一戶(hù)、拐銷(xiāo)茂售匹收氏入慌核雁算迅方乏法(一)銷(xiāo)創(chuàng)售工收裝入腿的胞確泡認(rèn)薄條弓件(二)銷(xiāo)紐奉售迅收記入索的調(diào)計(jì)膛量片方肢法（浩一辜）燙銷(xiāo)棚售響收搜入禍確朝認(rèn)浮條幸件同釋時(shí)觸符劃合腫以賭下悅五怖個(gè)荒條蜓件宇，盡才燦可唉確吉認(rèn)論：企搞業(yè)董已圍將姑商首品腎所瘋有同權(quán)章上瓦的栗主幣要?jiǎng)傦L(fēng)武險(xiǎn)僅和蟻報(bào)除酬到轉(zhuǎn)隆移拉給推購(gòu)?fù)仑浐诜狡笮迾I(yè)綱既磚沒(méi)猴有才保慶留飲通姑常妻與蝦所府有督權(quán)剩相話聯(lián)圖系幸的童繼忠續(xù)協(xié)管促理界權(quán)泳，屑也亡沒(méi)周有自對(duì)弊已業(yè)售股出亂的破商碧品穿實(shí)超施裙有濤效煎控缸制企己業(yè)某既鳳沒(méi)賄有急保坦留筋通勺常壯與雅所勢(shì)有尸權(quán)俗相積聯(lián)橋系語(yǔ)的雀繼描續(xù)悅管展理董權(quán)五，甜也雪沒(méi)湊有河對(duì)巷已扇售假出靜的值商姓品素實(shí)傅施聾有辯效宏控驅(qū)制收困入漏的經(jīng)金獸額量能涂夠之可各靠博地瘋計(jì)瓶量與箱銷(xiāo)仙售好相走關(guān)殘的寶已霸發(fā)趁生攀或朋將們發(fā)職生攔的隆成東本精能街夠棗可驅(qū)靠閑計(jì)跪量（零二剝）摟銷(xiāo)碰售侵收糧入業(yè)的玻計(jì)綢量刻方囑法企雄業(yè)勇銷(xiāo)通售國(guó)商岡品仙滿坡足場(chǎng)收宿入禽確朱認(rèn)碗條儀件腰時(shí)設(shè)，扛應(yīng)翼當(dāng)松按纖照必已盲收脫或才應(yīng)犬收槐合籌同擱或?qū)O協(xié)挨議隱價(jià)搏款鑄的佩公池允從價(jià)沃值導(dǎo)確俱定舞銷(xiāo)撞售更商騾品禮收時(shí)入菌金漆額。對(duì)賞銷(xiāo)現(xiàn)售蠶商書(shū)品混計(jì)勻量創(chuàng)時(shí)繪，幟區(qū)診分氣三印個(gè)概概沖念:商疊業(yè)丹折沿扣現(xiàn)霧金膀折附扣銷(xiāo)淡售艦折違讓企蹤蝶業(yè)惡為漏促滅進(jìn)飾商盤(pán)品慨銷(xiāo)紅售揪在素商談品畢標(biāo)也價(jià)犧上皺給福予貴的絮價(jià)昂格跳扣華除，甜常圓用縣百麥分正數(shù)欣表慨示案：5癥%，1單0南%，1財(cái)5災(zāi)%債蠻權(quán)改人季為擁鼓額勵(lì)怕債翻務(wù)凈人頭在擺規(guī)凳定蜻期今限禍內(nèi)樓付哥款肉而茶向斯債斷務(wù)萄人君提聽(tīng)供罪的蚊債室務(wù)弱扣變除，用謝“獨(dú)折策扣某率/付茫款帳期裕限葉”洗表波示企慢業(yè)灶因盾售穗出破商受品時(shí)的歸質(zhì)蛋量慮不概合吵格劇等飯?jiān)疽蚯喽钤谘蹨\價(jià)兄上欠給惱予源的絮減鋸讓二郵、悟應(yīng)逃收邀與原預(yù)箱付顛款鈔項(xiàng)興核綿算塵方融法（蹈一檢）侍應(yīng)倒收是賬冊(cè)款（半二良）兄應(yīng)商收跨票枯據(jù)（錢(qián)三深）宅應(yīng)寨收占賬棋款克與出應(yīng)堂收予票怠據(jù)病對(duì)舌比愁分爐析（弱一拍）屋應(yīng)灑收浴賬務(wù)款應(yīng)念收摧賬段款聯(lián)入績(jī)賬途金壁額忽的勤確變定：一述般災(zāi)按肉照歷等史詢(xún)成釋本入柴賬號(hào)，刺如載果霉涉囑及現(xiàn)喬金侍折乞扣，忍有厚總紀(jì)價(jià)憂法登、作凈檢價(jià)可法龍、勉混供合誕法怕。癢我涉國(guó)短規(guī)墳定欄用總腫價(jià)舍法應(yīng)痛收符賬辜款旨的潮壞鵝賬互計(jì)余提焦方頌法：直閑接頂轉(zhuǎn)桐銷(xiāo)壩法備打抵柴法不衡考韻慮粉壞矮賬叛，葬只宵有掀發(fā)友生丈時(shí)拘計(jì)度入去當(dāng)朵期驢損通益采前用螺一器定犬的斥方嗎法鐵按撐期配估躁計(jì)妹壞礦賬痰損且失萄，職計(jì)梁入懼當(dāng)學(xué)期倦費(fèi)狗用譽(yù)，阿并執(zhí)建累立扣壞將賬仙準(zhǔn)顛備（惑一較）睛應(yīng)需收手賬論款備逗抵棵法嶼的茅計(jì)泳算宗：方閣法余價(jià)額搖百毫分比銷(xiāo)亮貨捏百抱分寺比賬便齡冤分盟析賓法按忍照歐應(yīng)寸收縮慧賬啦款夕的影余抹額列一叢定找比漿例餡計(jì)犁提開(kāi)壞凝賬找準(zhǔn)隊(duì)備殘金以習(xí)賒千銷(xiāo)再金券額陶的飛一景定竟百顫分佛比搜作凳為乳估洲計(jì)視的湯壞村賬釘損供失根貍據(jù)蘿應(yīng)猜收再賬拉款證賬壯齡償長(zhǎng)拾短螞來(lái)溪估博計(jì)勤壞悠賬委金懇額介的隆方法（蘭二削）揉應(yīng)襪收鴨票院據(jù)應(yīng)志收恥票膊據(jù)旬是勤企正業(yè)尊持禾有鐮的葛、括尚我未有到苦期善兌哄現(xiàn)若的昆商圣業(yè)疑匯輝票肅，嫩其炮會(huì)種計(jì)流核士算盟設(shè)墊計(jì)蝴主沫要為包懶括食兩嗓個(gè)腹方謠面：入惱賬孟價(jià)刃值筑的貨確另定：可供以捧按燈照王賬東面纖價(jià)滴值閣或席折鄭現(xiàn)紋價(jià)燙值氏入號(hào)賬我掩國(guó)偉會(huì)慚計(jì)酬制桂度絲式要祥求押采娘用倍賬圓面覽價(jià)薦值滿入叼賬貼踩現(xiàn)各的壟會(huì)終計(jì)辜核任算：應(yīng)瘡收生票茄據(jù)陡到嗓期修前瘋，沙企珍業(yè)聲可蛾以華將像其矛持沈有鋼的緒商拼業(yè)弄匯飲票搖到壘銀茄行衫加愿以法貼券現(xiàn)（罷三療）應(yīng)性收逃賬軋款粗和突應(yīng)俱收霉票揭據(jù)粗對(duì)添比遠(yuǎn)分庫(kù)析應(yīng)痕收具賬繼款郊的僵賬匯務(wù)縱處慢理應(yīng)授收畏票膚據(jù)茅的禽賬吼務(wù)席處今理應(yīng)灶收罰賬施款情和返應(yīng)愧收促票宜據(jù)比的消區(qū)地別三搏、盈銷(xiāo)板售午與案收焦款照業(yè)風(fēng)務(wù)獵賬芽務(wù)患處忽理（表一旅）藍(lán)商梢品值銷(xiāo)咸售玻收鎖入喉的鋼核奴算（敬二輛）閥商少品叫銷(xiāo)蒼售聯(lián)成留本頸的搖結(jié)喊轉(zhuǎn)（秧一您）押商茄品佩銷(xiāo)鹽售至收奪入壺的節(jié)核幣算一當(dāng)般僚銷(xiāo)忌售分場(chǎng)期爆收舌款印銷(xiāo)味售代類(lèi)銷(xiāo)害商通品講銷(xiāo)恨售商濟(jì)品鑒需悶要編安哨裝按和辦檢隨驗(yàn)犧的絡(luò)商捕品夢(mèng)銷(xiāo)兇售附靠有江銷(xiāo)濃售貢退疼回萬(wàn)條號(hào)件蝕的呈商虎品面銷(xiāo)蕩售分傘期弄預(yù)克收迎款曉商添品償銷(xiāo)暴售（筐一內(nèi)）基商唇品患銷(xiāo)棕售蔑收輩入覺(jué)的雞核毒算訂披貨毅銷(xiāo)友售以懼舊膛換遇新斤商班品源銷(xiāo)侵售商唯品焰銷(xiāo)藍(lán)售雅退予回現(xiàn)能金洋折閣扣銷(xiāo)寧售撿折隨讓?zhuān)ǜǎ┲渡堂方N(xiāo)瞞售弦成淘本毅的恥結(jié)樂(lè)轉(zhuǎn)數(shù)裕量旋進(jìn)跨價(jià)鄰金勺額央核決算逢法槍下疑商幣品棗銷(xiāo)狂售磚成針本才的春結(jié)辮轉(zhuǎn)售擺價(jià)蹦金屠額皇核暗算留法競(jìng)下殲商順品雨銷(xiāo)溝售倚成趕本述的蜂結(jié)辨轉(zhuǎn)進(jìn)朋價(jià)舉金惰額紗核至算尼法肝下漂商良品練銷(xiāo)彼售頸成虜本耍的層結(jié)役轉(zhuǎn)第介三會(huì)節(jié)炕銷(xiāo)啟售藍(lán)與濁收梨款域業(yè)冠務(wù)自核矮算泰程音序裹的頂設(shè)巡壽計(jì)一駐、靠合貢同雖發(fā)畢貨而制煙銷(xiāo)筑售恨業(yè)姿務(wù)陣處殊理的程作序二葛、逝非羽合妹同碑提罪貨信制難銷(xiāo)慮售途業(yè)徑務(wù)潮處顆理刷程勵(lì)序一授、鎖合囑同真發(fā)疲貨撇制向銷(xiāo)夜售侵業(yè)框務(wù)盲處狀理研程程序運(yùn)單提貨單運(yùn)輸機(jī)關(guān)通知托運(yùn)產(chǎn)成品卡發(fā)貨通知單4321產(chǎn)品入庫(kù)單合同③②①銷(xiāo)售發(fā)票產(chǎn)成品明細(xì)賬通知備貨合同（副本）代墊運(yùn)費(fèi)A清單B明細(xì)賬明細(xì)賬1122、313①②③1、②審核審核交出納收付款B提貨單運(yùn)單①、A提貨單、運(yùn)單廠內(nèi)運(yùn)輸部門(mén)倉(cāng)庫(kù)銷(xiāo)售部門(mén)會(huì)計(jì)部門(mén)負(fù)責(zé)保管負(fù)責(zé)開(kāi)票記賬負(fù)責(zé)記賬開(kāi)單二腔、險(xiǎn)非刮合匆同映提盞貨姿制無(wú)銷(xiāo)化售喉業(yè)誕務(wù)帶處上理掌程條序產(chǎn)成品卡客戶(hù)客戶(hù)提貨審核審核采購(gòu)申請(qǐng)銷(xiāo)售發(fā)票5432價(jià)目簿產(chǎn)品明細(xì)賬現(xiàn)金日記賬明細(xì)賬收款1234412312345倉(cāng)庫(kù)銷(xiāo)售部門(mén)會(huì)計(jì)部門(mén)出納部門(mén)保管負(fù)責(zé)開(kāi)單記賬負(fù)責(zé)記賬出納本傭章項(xiàng)小診結(jié)銷(xiāo)陪售庭與宜收封款捎業(yè)劃務(wù)騎流移程螞設(shè)院計(jì)藝與概核盟算巷規(guī)怎程蔽設(shè)果計(jì)延意門(mén)義銷(xiāo)厭售袋與載收湊款沫的必業(yè)或務(wù)倍流農(nóng)程漫主耍要扒環(huán)和節(jié)銷(xiāo)歇售掙與鮮收竟款母業(yè)蹈務(wù)蘭的拼具使體覽核嗚算抄方話法銷(xiāo)客售滲與須收斗款球業(yè)拔務(wù)俱核冊(cè)算疑程壁序幸設(shè)跳計(jì)復(fù)賽習(xí)搶思后考囑題1.銷(xiāo)慚售菌與好收崗款慶的藏業(yè)刪務(wù)虧流雀程物有京哪偽些比環(huán)瘦節(jié)？2.如券何才設(shè)進(jìn)計(jì)帶銷(xiāo)宜售趴與澡收攻款加業(yè)央務(wù)室的楚賬氣戶(hù)忌體例系？3.銷(xiāo)煮售此與恰收掉款杜業(yè)抓務(wù)誦核藥算百方咐法誰(shuí)設(shè)辱計(jì)赴的刻主紡要肺內(nèi)妻容慨有猛哪淹些？4.如興何搞區(qū)復(fù)別碰并丘應(yīng)平用慘商梨業(yè)柳折繼扣塔、狠現(xiàn)睡金質(zhì)折諸扣暈和耽銷(xiāo)王售廁折曾讓?zhuān)?到.如斜何禮對(duì)叉比寇并廁選闖擇筒總扶價(jià)擋法堪和謀凈萍價(jià)怕法？6但.應(yīng)奏收曾賬縮慧款舌和友應(yīng)醉收胖票橫據(jù)竄的已區(qū)盾別餃有趨哪送些？7感.合膽同剃發(fā)怎貨先制漫銷(xiāo)碎售蜂業(yè)舞務(wù)礙處蹲理?yè)涑绦阈虻穆栽O(shè)怕計(jì)犧要急點(diǎn)愧有請(qǐng)哪娛些？8襖.非宇合蠟同懷提咬貨鄙制助銷(xiāo)噴售捎業(yè)船務(wù)哭處齒理插程抬序敢的諒設(shè)被計(jì)尚要壩點(diǎn)盜有愈哪缸些？1掏9慨9抵8年他，悼遠(yuǎn)棋興養(yǎng)公爹司柔在綱外蔑省圈設(shè)哥立譽(yù)銷(xiāo)談售妹分祖公遞司猛。膝當(dāng)稈時(shí)凈，賢遠(yuǎn)期興艦公哭司好出辮于希開(kāi)陷拓紋市呀場(chǎng)控?cái)U(kuò)街大皺經(jīng)濫營(yíng)藏規(guī)閃模芒等貓考缸慮瀉，茂授什予復(fù)銷(xiāo)茂售豬分落公雜司韻產(chǎn)鎮(zhèn)品倍銷(xiāo)柴售辜定普價(jià)誰(shuí)自偶主圖權(quán)鴉和嶼對(duì)桐外濟(jì)投巖資鋸自嚷主屑權(quán)不。搭由刪于提尚赴未掙建送立虧銷(xiāo)蝦售墨網(wǎng)世絡(luò)武計(jì)間算社機(jī)睡控該制堡系佳統(tǒng)甜，黃對(duì)煩各謹(jǐn)銷(xiāo)糠售德分闖公倍司槳的衡銷(xiāo)嶼售醋情氏況挖，幣遠(yuǎn)艇興妙公篇司脈每炒月柄手獎(jiǎng)工冊(cè)統(tǒng)致計(jì)妙匯督總晌一油次央，旨并言要后求符各臂銷(xiāo)肌售紗分藝公考司聯(lián)每純?cè)赂缒﹥?chǔ)將鵝當(dāng)說(shuō)月肆銷(xiāo)美售嘉款臭集刪中威匯臂繳纏到碧遠(yuǎn)襯興聚公婦司轎賬火戶(hù)暈，吉確販認(rèn)揉銷(xiāo)恰售砌收雀入避。案插例辣分隔析吃題某桌銷(xiāo)逗售觸分輔公莫司在經(jīng)貪理葡王車(chē)生覺(jué)等所人嘉利欄用隊(duì)遠(yuǎn)弟興礦公披司歉授選予充的前銷(xiāo)州售倚定料價(jià)自權(quán)真，罰采頑用樓高薪價(jià)所銷(xiāo)盤(pán)售師低夠價(jià)恥向挽遠(yuǎn)鵲興丙公暢司第匯綿款需報(bào)優(yōu)賬汽的落手憶法佳截借留箭銷(xiāo)惜貨篩款憑形魔成“小址金跌庫(kù)”，緊并舞利遠(yuǎn)用粒銷(xiāo)饞售埋貨餡款肯上嫂繳黨的抄時(shí)信間酬差胖，葡挪毅用杏銷(xiāo)頭售埋貨良款痕由遠(yuǎn)副她經(jīng)額理迅許鋪飛芬炒御股年，府非渣法栽所閥得蝴也壞流咸入“小沃金也庫(kù)”。讀然修后惱，訴由南會(huì)匙計(jì)鉛兼扮出曬納氏的老鄭識(shí)偉全將“小呼金毫庫(kù)”款戴項(xiàng)忍陸謊續(xù)遍匯急往咳境跌外蹈王素生速等馬人厭控胸制秀的說(shuō)賬羽戶(hù)鏈。隊(duì)此悔事側(cè)暴嘗露貴后虹，杯三責(zé)人怒卷斑款糟外咸逃民。案菌例臥分撒析意題此捕后識(shí)，少遠(yuǎn)脆興思公吧司編針制對(duì)淋此絲式案癥暴巾露朱出謝的崇分憶公葵司縣權(quán)重力坐過(guò)銹大擺及浴內(nèi)陜部綢控濫制析方她面平存繪在噴的窗缺矛陷糖等囑問(wèn)份題漿，未董蒙事梳會(huì)兇做蹈出良以反下魯決魄定低：1分.建肉立屯健個(gè)