鄭州大學(xué)雙學(xué)位課程課件-會(huì)計(jì)學(xué)：導(dǎo)論

2023/7/17《新會(huì)計(jì)學(xué)原理》鄭州大學(xué)管理工程系1第一章總論

第一節(jié)什么是會(huì)計(jì)一、會(huì)計(jì)的價(jià)值

二、會(huì)計(jì)的本質(zhì)

三、會(huì)計(jì)信息的質(zhì)量特征

2023/7/17《新會(huì)計(jì)學(xué)原理》鄭州大學(xué)管理工程系2第一節(jié)什么是會(huì)計(jì)一、會(huì)計(jì)的價(jià)值：從一張報(bào)表談起瑞華管理咨詢股份公司在200×年3月31日的基本情況如下：3月31日該公司有庫(kù)存現(xiàn)金10000元；銀行里有存款744000元；公司里有辦公用品（如，辦公桌、椅等），價(jià)值為6000元；另外，有自置寫(xiě)字間、汽車、電腦等財(cái)產(chǎn)，價(jià)值為1640000元；應(yīng)收別的單位欠款為160000元。該公司的投資人投入的資金為1900000元，有留存利潤(rùn)為477900元，向中介機(jī)構(gòu)應(yīng)付業(yè)務(wù)款為180000元，應(yīng)付其他單位的押金款項(xiàng)為2100元。2023/7/17《新會(huì)計(jì)學(xué)原理》鄭州大學(xué)管理工程系3第一節(jié)什么是會(huì)計(jì)

當(dāng)我們將上述事實(shí)用一張報(bào)表加以反映，情況就發(fā)生了變化。見(jiàn)表1---1所示。表1---1

瑞華公司資產(chǎn)負(fù)債表

200×年3月31日單位：元資產(chǎn)金額負(fù)債及投資人權(quán)益金額流動(dòng)資產(chǎn)：現(xiàn)金及銀行存款應(yīng)收款項(xiàng)辦公用品流動(dòng)資產(chǎn)合計(jì)長(zhǎng)期資產(chǎn)：房屋、車及電腦長(zhǎng)期資產(chǎn)合計(jì)資產(chǎn)總計(jì)754000.00160000.006000.00920000.001640000.001640000.002560000.00

負(fù)債：應(yīng)付款項(xiàng)其他應(yīng)付款項(xiàng)負(fù)債合計(jì)投資人權(quán)益：股本留存利潤(rùn)權(quán)益合計(jì)負(fù)債及投資人權(quán)益總計(jì)180000.002100.00

182100.001900000.00477900.002377900.002560000.00

2瞎0斑2堤3織/評(píng)7刻/工1駐2《調(diào)新暈會(huì)突計(jì)糖學(xué)房誠(chéng)原零理齒》潔鄭仍州葛大朋學(xué)首管越理個(gè)工好程濃系4第細(xì)一腐節(jié)嶺什揪么按是吸會(huì)陪計(jì)現(xiàn)霧在尤我揭們念自炒然且會(huì)得想迫到旱這亞樣姜的鞭問(wèn)艱題餐：首豪先種，淹對(duì)能于綿第卵一震個(gè)障問(wèn)蒸題求的緒回猜答利，鋒正極是逮我倆們?nèi)膺@攤門脂學(xué)紀(jì)科厚所猴要定研區(qū)究上的竄主禽要窯內(nèi)客容貞。其腫次武，懼對(duì)攪于腐第翁二殼個(gè)嶼問(wèn)乞題棍的子回耗答門，置實(shí)他質(zhì)喂上憲是形對(duì)論會(huì)寸計(jì)糊價(jià)鞋值支所篩進(jìn)海行嘉的綠探形討虜。這僻張姑報(bào)層表憤是最如尖何浩編澆制漢出帽來(lái)零的唇？編王制趟報(bào)傭表旺有什驗(yàn)么凈價(jià)鞋值搜？2百0他2葉3稍/黎7經(jīng)/歲1產(chǎn)2《萌新紹會(huì)滿計(jì)燈學(xué)鴨原得理辭》倦鄭刺州誤大勁學(xué)督管稻理?xiàng)l工表程闊系5第臉一伙節(jié)鴨什苦么哭是程會(huì)揀計(jì)我脂們鑒下叉面才以現(xiàn)瑞晉華蹄公磁司性的農(nóng)情突況趙做恰簡(jiǎn)茄單蹄分切析愈。對(duì)術(shù)單附個(gè)葛的兔股羞東艙而電言:決更定材是可否議對(duì)毛公巖司庭進(jìn)挪行電投冒資壩或圖是瀉否鈔增瘡加網(wǎng)再冤投平資拳，扶完欲全風(fēng)取歐決甘于鈴股友東均的投久資吐目博的以斃及檢公蔽司供的街財(cái)連務(wù)霸情歡況暗、吵發(fā)篇展鞋前柔景別。若禾股貸東催投以資悶的羨目診的江是授為朽了針取乏得那較址大鼓的既投渾資撥利樸潤(rùn):則總股雕東代注隸重責(zé)的岔是恭公貿(mào)司藥的袖盈證利介能脂力撓和銀美議好魔的按發(fā)體展妄前獸景閃，面反稱映香盈向利均能捐力猛的笑信士息請(qǐng)資局料最除苦了重上缸述晚的香資音產(chǎn)奏負(fù)蝴債局表詳可臟以雅提柜供吩之龍外章，駕還握需謙要蛋從朗公姐司獎(jiǎng)提畏供魄的則利鳳潤(rùn)巾表朝中惰了襪解脂，添見(jiàn)港表1累—潔2所嗽示備。2菠0飯2沒(méi)3問(wèn)/獅7熱/鐮1吼2《雅新鑄會(huì)炸計(jì)濱學(xué)毛原圖理艱》陰鄭碎州游大衡學(xué)辮管披理亡工融程友系6第束一濕節(jié)顯什騾么注是布會(huì)覆計(jì)表1耗-雄-噸-瘦2瑞垮華脈公子司光利汽潤(rùn)垮表2際0墓0萄×年3月攔份析單閉位耽：盟元項(xiàng)目金額主營(yíng)業(yè)務(wù)收入營(yíng)業(yè)成本工資費(fèi)用辦公用品費(fèi)其他費(fèi)用凈利潤(rùn)1007200.00584900.00186000.006600.0061600.00168100.00

2糊0尤2評(píng)3猜/烘7盒/蹤蝶1裳2《泳新職會(huì)左計(jì)戀學(xué)詠原奴理麥》初鄭援州值大尿?qū)W轟管柄理跪工擁程垂系7第猾一鍵節(jié)壯什識(shí)么筆是掙會(huì)愿計(jì)現(xiàn)飲在灶我觀們疼通沙過(guò)表1茫-閃-器-司1瑞盤華源公廣司學(xué)資鏈產(chǎn)席負(fù)頁(yè)債螺表.略d爭(zhēng)o綱c和表1疾-零-勝2瑞吵華茄公己司領(lǐng)利常潤(rùn)拘表.捷d藥o肚c可紐奉以宵判將斷泳該續(xù)咨吧詢胖公曾司蜻有器一著個(gè)遭比跟較運(yùn)好脫的膚盈哄利腰狀綁況緊，舊這贏個(gè)充公筍司貿(mào)是翠可屆以溜進(jìn)冊(cè)行喬投甚資脊或販再還投叔資扛的摩。若犧股驚東招投痛資亂的司目啦的縱是完為裂了犬取病得甘公慌司榮的們控栽制稠權(quán):則些股塑東傘更險(xiǎn)注搬重趕的世是黎企辣業(yè)近的戲資付產(chǎn)制結(jié)善構(gòu)遺、根自徒有疲資遇本斬以耍及腹負(fù)眉債股情索況雄的炕信慕息迷，爆以電便盛確泄定秒公軋司治的橫投奪資掌價(jià)屈值秤和址控盯制木這賴個(gè)宗公怖司消應(yīng)蓬支豆付肌的爹投斗資骨額胞。（話接外下嚇頁(yè)發(fā)）2扣0言2映3腎/控7乒/政1慨2《出新饒會(huì)潮計(jì)燭學(xué)謎原帆理匠》鳴鄭被州絨大畏學(xué)棋管標(biāo)理匠工讓程果系8第與一波節(jié)械什騾么國(guó)是奴會(huì)喘計(jì)一統(tǒng)般嫩而宏言勇，砍公錘司浪的點(diǎn)資葉產(chǎn)腹結(jié)問(wèn)構(gòu)認(rèn)越映合滿理扮、贊負(fù)遵債謊比蜻例路越勺低末，浸公騾司迷的尸財(cái)冊(cè)務(wù)常狀屑況垂就壁越偵好沸，匠控有制才這正樣?jì)梢皇聜€(gè)此公舉司鑄所喜需究的長(zhǎng)投瓣資乒金胃額角就甚越立大懲。從表1液-舞-槽-畏1瑞避華桑公問(wèn)司反資嘉產(chǎn)貨負(fù)掘債荷表.高d附o放c提抽供墾的秀有因關(guān)錦信感息糟可悼以席看陪出甜，野瑞墻華酬公芬司男是掠資謊產(chǎn)倍結(jié)到構(gòu)側(cè)合森理堂、雨一傅個(gè)歐財(cái)椅務(wù)跨狀滔況著較貌好甚的攜公親司野。惕因膊此酷，賀對(duì)淘該拳公姨司繩獲襪得塘控緣瑞制駝權(quán)膀需浴要匹有慢較母多味的唇資脅金濟(jì)投謠入摘才若能恰達(dá)央到邊目絮的撒。（騰接僻下輸頁(yè)史）2樣0蒼2飽3貫/剖7猜/傾1贏2《疏新答會(huì)艦計(jì)見(jiàn)學(xué)柔原進(jìn)理夢(mèng)》直鄭盼州鏟大聰學(xué)殖管惹理煉工腫程索系9第邁一盛節(jié)欠什撕么選是講會(huì)節(jié)計(jì)對(duì)擴(kuò)債舌權(quán)秒人癢而盼言:他懶們鏡對(duì)潮公項(xiàng)司命是謝否凳供叮應(yīng)澇借朗入須資戰(zhàn)金軋，見(jiàn)完舞全紫取霸決棟于慮公臣司備的柄還蝕本誰(shuí)付蠢息扛的藝能閥力害，明而北反突映昂這扭種掉能吃力州的斗信具息爹是煩從用資囑產(chǎn)陷負(fù)便債采表志中夕可晌以刷得攜到子的拼。瑞徒華過(guò)公艇司制的銹資泉產(chǎn)關(guān)負(fù)暑債剃情感況財(cái)見(jiàn)表1債-耳-予-謀1瑞懷華研公船司付資恥產(chǎn)濫負(fù)紡債綢表.殘d平o手c。該旦公禾司鍬財(cái)諷務(wù)妥風(fēng)拔險(xiǎn)毀小扁，披可館適諸度負(fù)貸錄款缺。（端接莖下爬頁(yè)嗎）2姥0袋2宜3食/萌7坊/器1膠2《富新性會(huì)篩計(jì)抓學(xué)閥原日理鐮》端鄭剖州黎大練學(xué)汗管斗理范工買程搶系1寶0第望一漢節(jié)饅什融么訊是兵會(huì)煉計(jì)對(duì)廚政哈府店管引理乎部過(guò)門描而穗言雀：進(jìn)轉(zhuǎn)行鄭宏紛觀隨調(diào)娘控景管閱理材的滿依惕據(jù)躲，曲相適當(dāng)銀部她分玻是樣來(lái)禮自喜于由各軋個(gè)際企指業(yè)犯的充會(huì)壇計(jì)蔽報(bào)宣表汗匯恰總茄后才提勁供則的月相浸關(guān)棋信侍息口。軍如隊(duì)，走稅傭務(wù)班部吉門絡(luò)依奏據(jù)角利佳潤(rùn)巨表超征晝稅擋。瑞且華否公墨司黃的步利膏潤(rùn)愈情破況脊見(jiàn)表1孝-茅-聾2瑞夫華況公紗司狹利慎潤(rùn)雄表.適d擊o億c。瑞麥華欠公衫司溫應(yīng)卻征富納寫(xiě)所長(zhǎng)得務(wù)稅岸。（巡壽接況下脅頁(yè)蘿）2老0遞2蹤蝶3額/半7杠/臭1沒(méi)2《番新黨會(huì)橫計(jì)既學(xué)近原猛理箱》逃鄭遼州優(yōu)大許學(xué)稍管鑒理越工戲程冠系1族1第盤一凡節(jié)壤什趕么誕是距會(huì)秀計(jì)對(duì)嗚企拜業(yè)捕管睡理疊當(dāng)混局籃而瞧言愚：做肆出奮管殿理拳決鳥(niǎo)策煤所污需駝的獵信倒息城資淡料號(hào)不緞僅溫來(lái)轉(zhuǎn)自膀于然對(duì)姜外嫩報(bào)淡表淘，姑還地來(lái)癥自找于務(wù)一吐些糾不膠對(duì)番外慨公指開(kāi)泛的籠報(bào)爛表才資市料蜂和代其基他數(shù)會(huì)陳計(jì)悶信肚息栽。店瑞偵華種的差有段關(guān)棟費(fèi)形用蒸見(jiàn)表1僻-參-艘2瑞鉆華免公旱司漲利汗?jié)欃r表.快d舌o蠟c中犁列重示方。該奪公緣瑞司逗的籮“綱其秋他載費(fèi)閃用漁”商偏耽高擺。溉還根需互編膏制虜和憐使士用緊“咽費(fèi)你用框分搜析額表凱”誤?？偹褐ぃ瑥貢?huì)藍(lán)計(jì)揭的強(qiáng)價(jià)心值表衰現(xiàn)直在歲兩違點(diǎn)：短一使是哭提跑供花信渠息友；六二號(hào)是敘通愿過(guò)插提泰供命的拿信丑息傘來(lái)澤評(píng)昏價(jià)澤管樣理問(wèn)績(jī)途效遇。2格0壯2場(chǎng)3捆/辟7叔/泳1鑼2《揚(yáng)新探會(huì)漆計(jì)霧學(xué)福原柳理店》至鄭萍州登大柳學(xué)細(xì)管利理頂工付程鋒系1門2第修一收節(jié)祖什吼么貢是柄會(huì)裕計(jì)二舒、津會(huì)妹計(jì)或的庫(kù)本浪質(zhì)（磚一臘）會(huì)民計(jì)對(duì)的掠定夠義莊：扣會(huì)吧計(jì)禁是得一鏟個(gè)廈以絲式提蠶供會(huì)械計(jì)冠信而息為繼主猶的經(jīng)督濟(jì)駐信愁息兄系眉統(tǒng)。會(huì)墓計(jì)炸信雁息京：寺人置們毅以枝貨夠幣切和偏特翅定驗(yàn)的您規(guī)側(cè)則身、悟技勻術(shù)瓣體雁現(xiàn)秘關(guān)文于微尊觀經(jīng)稠濟(jì)攻主縣體燥的浮經(jīng)行濟(jì)懇活劑動(dòng)振和北價(jià)梳值衛(wèi)增切值比活倡動(dòng)舟的叨經(jīng)攔濟(jì)罩信旺息控。限如岸，的銷鞭售種收晚入糞、衫工葉資猴費(fèi)棄用起、罩利柿潤(rùn)駕等別。經(jīng)雹濟(jì)雄信剖息俱系袖統(tǒng)敬：是糟指任以愈加案工能處除理秋和開(kāi)提渡供宅經(jīng)字濟(jì)顧信衡息炕為推目皺標(biāo)起而臣組例建筋起殼來(lái)武的唯系遭統(tǒng)碎。筆一狗個(gè)都信傾息洪系列統(tǒng)胡主肆要廣包夠括借四英個(gè)皺運(yùn)導(dǎo)行堅(jiān)環(huán)回節(jié)曬，闊即原：劣輸瞞入攝、昂加表工漏處筑理強(qiáng)、哪輸省出爛和預(yù)反薦饋薯。2呼0哪2倦3滿/蜜7立/蛛1憶2《會(huì)新醉會(huì)濕計(jì)櫻學(xué)起原盼理膏》揉鄭涼州搏大淺學(xué)刊管到理檢工聯(lián)程加系1汁3第是一快節(jié)案什奔么未是徹會(huì)勢(shì)計(jì)（沈二遭）膠會(huì)吊計(jì)孫是促一叛個(gè)遠(yuǎn)經(jīng)騾濟(jì)瓜信或息醉系鐘統(tǒng)☆對(duì)紹企寺業(yè)機(jī)而敏言埋，詢會(huì)早計(jì)財(cái)信織息查系勒統(tǒng)端如挺下順圖皂所弱示怨。（衣制剃定攤投舟資孝和斗經(jīng)笑營(yíng)廟決楚策貴）企紙業(yè)夢(mèng)經(jīng)陶濟(jì)誦活澡動(dòng)占決胃策慌制描定元者（射反礎(chǔ)饋岡要園求市）娃信辜息數(shù)弄據(jù)珍輸已入辦（駛生膠成薪憑接證爛）窗加姜工灘處袖理旗（對(duì)存挪儲(chǔ)鉆和澤整致理紛數(shù)圣據(jù)旁）沖輸曾出繩財(cái)旬務(wù)刑報(bào)趁表（約會(huì)詞計(jì)夢(mèng)信榨息張系甩統(tǒng)昨圖器）2姜0網(wǎng)2踢3閘/失7漏/臟1盜2《永新傲?xí)跤?jì)富學(xué)依原噴理傘》薯鄭城州聯(lián)大譜學(xué)跡管換理域工貪程勾系1新4第釀一緒節(jié)線什嘉么架是舍會(huì)虎計(jì)（三竊）射會(huì)金計(jì)嘉的受本剩質(zhì)木特彼點(diǎn)匙：會(huì)詞計(jì)豎提頑供辟的討是魯經(jīng)頸濟(jì)球信鑄息閣。會(huì)膜計(jì)客提壓供扔的萍是杰以掙貨洞幣嘉為屑主餐要計(jì)朱量贈(zèng)單腫位的服價(jià)凡值拖量岸信聯(lián)息糟。會(huì)竟計(jì)船信斃息奶的龜生雅成證應(yīng)嚴(yán)龜格地順以憑勿證為區(qū)主帽要吧依孕據(jù)眠。會(huì)拆計(jì)醬提蛙供鋼的店信社息肥具際有連殺續(xù)籠性、全幟面遇性、系德統(tǒng)采性和綜賴合悔性。2清0駝2困3遮/爆7緩/歸1案2《重新拋會(huì)肆計(jì)塔學(xué)丑原屈理液》雹鄭岔州況大約學(xué)褲管疑理宰工故程勁系1意5第蛙一栽節(jié)角什疼么桂是挨會(huì)采計(jì)三過(guò)、會(huì)史計(jì)邊信恩息炸的剖質(zhì)藏量限特呢征案薪例“安尤然事宣件”2嫂0影2述3品/拋7矩/葡1下2《腫新贏會(huì)黃計(jì)災(zāi)學(xué)湖原右理們》察鄭滋州且大株學(xué)傅管纖理烤工置程惑系1崖6第拖一御節(jié)病什感么療是目會(huì)之計(jì)“安幼然化事影件”◆美捉國(guó)勾的塑安命然尖公驕司猜曾嘩經(jīng)肉是矮叱東咤倆風(fēng)模云摔的“能樓源疾帝減國(guó)”，穿它農(nóng)一島直卷是或美棚國(guó)可乃般至宇世柔界憤最件大類的撿能謙源蓮交抱易憂商播?！?態(tài)0燭0甜0年逢總?cè)嗍找闳虢伕邇r(jià)達(dá)1嘉0拍0巧0億短美氏元庫(kù)，泄名乓列《財(cái)預(yù)富》雜降志“美之國(guó)5尤0以0強(qiáng)”中漏的卻第扯七喂。◆2息0粥0小1年1河0月1仔6日釣，喇安農(nóng)然鞏公未司柄公堡布印該粉年若度乏第徐三陶季識(shí)度刑的司財(cái)逗務(wù)鏡報(bào)朱告?zhèn)?，翅宣百布托公四司鈴虧奶損制總柳計(jì)嫁達(dá)6頭.姻1死8億貨美煙元示，班引濱起惱投蹲資悔者賤、切媒鐘體右和彩管四理含層搶的椅廣司泛犁關(guān)健注徑。（無(wú)接糧下匆頁(yè)耗）2材0塞2分3屑/群7著/請(qǐng)1播2《轉(zhuǎn)新防會(huì)掠計(jì)餓學(xué)啦原訓(xùn)理饞》圈鄭污州鐮大扭學(xué)檔管歡理嗓工群程刑系1現(xiàn)7第憑一濤節(jié)盯什擔(dān)么團(tuán)是炊會(huì)割計(jì)（且接拍上販頁(yè)至）◆2駝0格0懂1年1踐2月2日棟，毀安葡然肌公噴司糖正栽式棕申觸請(qǐng)顯破混產(chǎn)圈保跳護(hù)招，恢破稅產(chǎn)核清昏單礎(chǔ)所碧列爛資昂產(chǎn)龍達(dá)4惡9數(shù)8億理美丹元屬，仰成嗎為判當(dāng)逢時(shí)筑美倒國(guó)始?xì)v鵝史香上朋最訂大絲式的麥破霜產(chǎn)汗企賠業(yè)免。◆短邊短膠兩消個(gè)席月腹，語(yǔ)能嶄源索巨查擘炎轟做然丟倒陽(yáng)地夕，百導(dǎo)希致妨公們司陰員偵工臉及期投挑資趕者縫個(gè)叔人逗財(cái)橋產(chǎn)服的傘巨晝大得損壤失爬。（墊接歸下愁頁(yè)酬）2罰0帝2六3草/天7乓/杏1蝦2《忠新穗會(huì)泰計(jì)管學(xué)循原前理幫》團(tuán)鄭怠州倦大洞學(xué)燒管貍理屯工鏈程眉系1屋8第促一欣節(jié)羨什暖么詠是酬會(huì)催計(jì)“撇安承然電公敬司寬倒四閉熄案間”弦的鹽原耽因◆由停于激會(huì)贊計(jì)箭和閣報(bào)質(zhì)告半信練息消的俊不懸準(zhǔn)緩確便造抹成歪的扯。塘這膜些圍不廢準(zhǔn)投確書(shū)的士信選息噸讓遭投此資霸者超和五公甜司聚雇鄙員厲不悔能姓準(zhǔn)財(cái)確領(lǐng)地虹判員斷衰公悠司蜘的命財(cái)笨務(wù)取狀袖況幸，媽導(dǎo)討致引了疼個(gè)徹人局財(cái)快產(chǎn)寬的燃巨鈔大敏損啊失還?！魪挠压幩景喑髲V聞因到戀會(huì)疤計(jì)僅丑微聞盡撤管1年幕前醫(yī)報(bào)臥出畝的調(diào)報(bào)蟻告俱信釋息逮是乖利浙潤(rùn)關(guān)不律斷至上境升巴的刻，嚼但金安弄然歲公扒司借內(nèi)憐部夾人認(rèn)士載在1年競(jìng)前千就狗陸寇續(xù)翠拋慢售愚股丘票幫。安表達(dá)頑信卷會(huì)果計(jì)體師旨事聰務(wù)通所在懷為乎安屠然株公歪司羨提逢供則審貝計(jì)幅服奏務(wù)桿的英同業(yè)時(shí)忙，客還哥為借其蔽提骨供執(zhí)了嬌大挽量宰非犯審送計(jì)睡服悔務(wù)腰，放非幻玉審孤計(jì)洲服劍務(wù)犬的星收旅費(fèi)揭也晶高賣于擔(dān)審類計(jì)晃服銀務(wù)漏收唱費(fèi)犧。2承0陜2祖3殲/勁7把/藥1敬2《許新脾會(huì)若計(jì)糠學(xué)遙原輩理供》在鄭觀州市大早學(xué)選管搭理來(lái)工磁程工系1雁9第既一民節(jié)劈燕什勞么胳是佳會(huì)曠計(jì)問(wèn)益題駛的古提罵出鉤：會(huì)犬計(jì)亂信佛息辰的游質(zhì)父量紋特坑征:使復(fù)會(huì)姿計(jì)嫌信挽息源有全用勇的服最脖基侄本享的斥質(zhì)世量陶要槍求找，殺或循會(huì)坡計(jì)體信訂息須應(yīng)給達(dá)玻到歐的爹質(zhì)董量鳥(niǎo)標(biāo)艦準(zhǔn)神，艦就敬是西會(huì)夠計(jì)晝信雄息驢的披質(zhì)蛋量壤特納征電。畜（8個(gè)揀）（就接濫下叮頁(yè)壓）如覆何捷保請(qǐng)證艷會(huì)梨信書(shū)息混的耽真您實(shí)主性燙？滿削足怨質(zhì)出量必特跡征謊！2巧0霉2紅3鬼/族7迅/蓄1婦2《羅新匹會(huì)慎計(jì)掏學(xué)恥原名理救》問(wèn)鄭篇州激大朽學(xué)遲管領(lǐng)理館工拐程嗚系2餃0第使一歌節(jié)吊什枯么盞是稈會(huì)缺計(jì)（妻接暢上遷頁(yè)啟）1椒.可營(yíng)靠論性雁（合或偏客袋觀歸性蹤蝶）樣：企懲業(yè)掀應(yīng)旗當(dāng)臘以槐實(shí)伏際捎發(fā)蒸生昆的升交債易貸或偉事頑項(xiàng)蹈為捏依難據(jù)性進(jìn)港行浴會(huì)貼計(jì)加確澡認(rèn)掌、呆計(jì)繳量域和碑報(bào)券告棉，橋保岡證瘡會(huì)什計(jì)遵信哪息棍真醬實(shí)走可蜓靠子，菜內(nèi)局容初完鼠整李?？擅涂扛钚耘睦邼嶓w腐標(biāo)弊志敏主逮要網(wǎng)有真清實(shí)臥性、可抄核疤性和中勻立襪性三哲個(gè)溝方沙面羞。2脹.相瞎關(guān)鹿性臉（北有累用療性塑）屑：企晃業(yè)裁提籮供孔的鋸會(huì)雞計(jì)序信熱息峽應(yīng)旋當(dāng)注與語(yǔ)財(cái)值務(wù)呆會(huì)憤計(jì)絨報(bào)壞告辣使況用怖者同的滴經(jīng)泄?jié)睕Q銅策倆需屈要辜相翁關(guān)或，糖有妨助為于春其明做箭出蛙評(píng)飛價(jià)猾或薯預(yù)倒測(cè)冊(cè)。應(yīng)梅滿較足三減個(gè)薯方霜面的肯需面要胡。畫(huà)（民外觸部舉、罰內(nèi)艘部廟和倆國(guó)只家孝）（浩接爪下完頁(yè)培）2否0傻2提3懇/蠢7造/林1愚2《墨新此會(huì)據(jù)計(jì)蝴學(xué)樸原懇理什》悠鄭廢州縮慧大廢學(xué)咱管口理傳工急程綿系2慕1第漲一徑節(jié)找什杠么隙是寫(xiě)會(huì)柔計(jì)3最.明晚晰勉性:是瞧指革企歡業(yè)揭提寬供門的晉會(huì)胞計(jì)幸信束息攪應(yīng)司當(dāng)率清宜晰對(duì)明銷了螺，翼便把于耗財(cái)助務(wù)梨會(huì)黃計(jì)悉報(bào)償告饅使掩用挽者喪理孫解愛(ài)和汽使棟用淡。會(huì)范計(jì)蕉記僅錄、編渾制疊報(bào)敗表、報(bào)真表剃附崇注都串有荒要休求較。4碼.可毀比肥性功：可榴比喇性批是巖指蓮企塑業(yè)輕提水供調(diào)的檢會(huì)云計(jì)曾信丹息來(lái)應(yīng)躬當(dāng)察具辰有監(jiān)可返比煮性屢。相喬同幕時(shí)配期不皇同盡企匠業(yè)果之拍間、同曬一忍企和業(yè)不犧同熔時(shí)短期響之步間挖提嚇供者的坦會(huì)擱計(jì)寺信丘息象必廁須斬可馳比藍(lán)。（旱接存下簽頁(yè)爭(zhēng)）2茅0悅2溝3憐/嗽7僅/機(jī)1沉2《私新收會(huì)猶計(jì)拿學(xué)潮原印理袍》眉鄭暮州里大慕學(xué)鐘管饒理拔工白程隆系2賓2第梨一鴨節(jié)沙什沉么灘是同會(huì)余計(jì)5．燒實(shí)呀質(zhì)滾重劫于漁形林式袋原植則是恰指棋企跟業(yè)尚應(yīng)節(jié)當(dāng)極按甩照旬事指項(xiàng)鎖或廚交孤易虧的疼經(jīng)害濟(jì)呆實(shí)幣質(zhì)悶進(jìn)邀行躬會(huì)膛計(jì)克確要認(rèn)鄭、套計(jì)體量植和鋸報(bào)綁告境，材而串不形應(yīng)鋪當(dāng)遼僅厘僅支按睛照絹他半們艦的秤法柏律噴形裂式證作銀為側(cè)依序據(jù)描。例悅?cè)绶?，猴以融賄資鹿租掙賃方望式聲租株入明的謠固挑定岸資芽產(chǎn)支（班設(shè)聞備寶）姐。6．琴重喘要菊性搶原胞則重耍要晉性鞭是淺指師企特業(yè)揉提甩供凱的葡會(huì)禮計(jì)勉信沿息甚應(yīng)俘當(dāng)臭反禽映陡企糾業(yè)淘財(cái)范務(wù)鹽狀位況旨、房誠(chéng)經(jīng)暢營(yíng)此成斜果漏和牽現(xiàn)叛金膨流碗量絮等浩有挺關(guān)蛙的婦所欲有警重糟要蛇交蘋(píng)易持或單事腳項(xiàng)滑。對(duì)島次生要畝事村項(xiàng)逆或跟交捕易琴，長(zhǎng)可歐適答當(dāng)浩簡(jiǎn)便化丹處層理役。易事撇項(xiàng)嘉的頌重抽要紙與愚否帆應(yīng)午從質(zhì)和量?jī)煞騻€(gè)星方遲面屋考鍛慮吸。（巾接握下濟(jì)頁(yè)飾）2佛0搜2命3孝/浪7萍/脖1樂(lè)2《塞新惑會(huì)這計(jì)卻學(xué)往原搞理論》架鄭啦州袖大渾學(xué)炸管沃理孩工望程正系2輸3第婆一晃節(jié)知什地么腸是冤會(huì)魔計(jì)7．蛙謹(jǐn)焰慎借性柱（翁或異穩(wěn)蒙健妹性展）是塞指裕進(jìn)王行俯會(huì)念計(jì)稀確排認(rèn)鳴、滾計(jì)玻量警和勢(shì)報(bào)掛告火時(shí)宮，田遇闊到火不困確菊定襖因姻素細(xì)的聰情梁況最下滿需襪要美做交出梨職在業(yè)學(xué)判證斷嶄時(shí)秘，缺應(yīng)哲當(dāng)蟻保秩持贏必厘要失的仰謹(jǐn)恒慎朵，航應(yīng)趙不辨高高估滋資盲產(chǎn)蹲或營(yíng)收瓣益虜，怕不可低睛估速負(fù)誓債女或滑費(fèi)盒用停。允掘許企豬業(yè)肢計(jì)虹提巴壞錫帳注準(zhǔn)哄備噸、競(jìng)計(jì)理提邀資水產(chǎn)撞減龍值高準(zhǔn)考備擇，允同許固確定噸資火產(chǎn)殲加雞速便折獵舊暢等轟，是都鼻體聾現(xiàn)淋了稿謹(jǐn)終慎獸性嗎。8儀.及誼時(shí)悲性:對(duì)羨于聾已撲經(jīng)沈發(fā)姻生館的查交振易備或航事涼項(xiàng)稅，癢應(yīng)仙當(dāng)肌及柄時(shí)戲進(jìn)區(qū)行巖會(huì)齡計(jì)登確臥認(rèn)閃、景計(jì)堅(jiān)量清和沸報(bào)風(fēng)告芒，士不據(jù)得燦提寇前雪或伶延弓后泄。會(huì)肉計(jì)柴信寶息底具捐有披時(shí)超效宗性劃，巡壽要葛及返時(shí)收野集、處粗理和報(bào)椅出。2扮0祖2酷3你/多7枕/蔥1廣2《億新謠會(huì)普計(jì)咱學(xué)偉原禁理念》嬸鄭鴿州崖大響學(xué)績(jī)管刷理揉工按程左系2洪4第耀二余節(jié)貿(mào)會(huì)但計(jì)纏信圣息騙系杏統(tǒng)冠基萬(wàn)本辱知屬識(shí)一通、毒會(huì)貞計(jì)光信劍息墓系恭統(tǒng)甚的茂對(duì)巴象二物、查會(huì)陡計(jì)礙信倆息荷系箱統(tǒng)竭的呼結(jié)較構(gòu)密和拜功衡能三慎、校會(huì)閑計(jì)箱核暈算掀方位法2杏0忠2步3孟/旗7駱/橋1瞇2《患新禮會(huì)針計(jì)覆學(xué)稠原嬌理遵》尤鄭演州寧大儉學(xué)襪管仿理壟工卷程飛系2鏟5第旱二州節(jié)剪會(huì)虜計(jì)柿信麥息徒系詠統(tǒng)色基丙本止知豬識(shí)一謀、競(jìng)會(huì)儲(chǔ)計(jì)巨信羅息途系樓統(tǒng)杜的怠對(duì)做象（蠻一幕）辜會(huì)票計(jì)到信能息脫系眾統(tǒng)叨的咽對(duì)但象:簡(jiǎn)歐稱睡會(huì)猜計(jì)蒜對(duì)其象甜，歲是叔指楊會(huì)怠計(jì)報(bào)信浸息壘系耕統(tǒng)浸履它行混職拍能偷過(guò)犧程原中最涉箏及唉的排具紗體無(wú)內(nèi)雖容潤(rùn)。償（會(huì)吐計(jì)忍對(duì)怪象筑就屑是紀(jì)資移金免運(yùn)再動(dòng)）（牙二煌）賠會(huì)跟計(jì)膨?qū)∠蟾愕淖ゾ呖◇w改內(nèi)室容行轉(zhuǎn)政畏事暫業(yè)稱單漸位預(yù)微算鉗資悉金區(qū)的殿取唯得涼使甚用托核題銷常余告額資管金朱循柔環(huán)懸與歷周懇轉(zhuǎn)2紀(jì)0衣2酸3貌/淹7墳/詢1笨2《訓(xùn)新袍會(huì)故計(jì)短學(xué)托原劣理急》患鄭恢州感大驕學(xué)伸管滲理燈工豪程畢系2群6第漢二桑節(jié)器會(huì)程計(jì)溫信脈息策系叼統(tǒng)壓基淚本除知注識(shí)商肯業(yè)滅企律業(yè)籌療資敗投雪入煙貨賺幣滑資首金掩商紋業(yè)單資坐金南貨板幣貓資豬金惰資紗金蝦分澇配正與級(jí)退共出資迅金莫的售循叔環(huán)怠與岔周組轉(zhuǎn)工饅業(yè)登企幟業(yè)籌凈資雷投艱入捆貨坐幣揚(yáng)資維金舍儲(chǔ)陣備師資程金僵生精產(chǎn)弊資抽金牌成絮品尊資娛金護(hù)貨港幣尊資幕金產(chǎn)資懼金近分支配腳與料退找出資冶金草的臺(tái)循障環(huán)堂與礦周害轉(zhuǎn)2章0并2雖3喜/翠7編/崗1引2《緣瑞新墾會(huì)棚計(jì)輪學(xué)含原明理鑼》盲鄭歌州爹大咳學(xué)喂管球理旬工丑程蕩系2蛇7第誕二舞節(jié)托會(huì)洲計(jì)升信翠息泳系炭統(tǒng)恨基妄本勵(lì)知飾識(shí)二嶺、摩會(huì)披計(jì)貓信令息富系吧統(tǒng)屯的產(chǎn)結(jié)糕構(gòu)漠和寫(xiě)功輔能（絕一懶）京會(huì)或計(jì)春信超息培系槳統(tǒng)伙的瞞結(jié)巷構(gòu)1播.會(huì)枕計(jì)擴(kuò)信紗息佛系胳統(tǒng)謙的爽目咱標(biāo)：宮（有籍兩峰個(gè)窄）一幼個(gè)睜