中級(jí)財(cái)務(wù)會(huì)計(jì)主講：上海財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院瞿燦鑫

課時(shí)安排：總課時(shí)136，本學(xué)期68課時(shí)，下學(xué)期68課時(shí)。學(xué)習(xí)要求：課前預(yù)習(xí)、課堂練習(xí)、課后練習(xí)、期末考試、成績(jī)總評(píng)。期末成績(jī)總評(píng)計(jì)算：平時(shí)30%（考勤和習(xí)題）期末70%（閉卷考試）

公共郵箱：ey201106@163.com密碼：201302教材：《中級(jí)財(cái)務(wù)會(huì)計(jì)》錢逢勝主編上海財(cái)經(jīng)大學(xué)出版社主要參考書目：《初級(jí)會(huì)計(jì)實(shí)務(wù)》經(jīng)濟(jì)科學(xué)出版社《中級(jí)會(huì)計(jì)實(shí)務(wù)》經(jīng)濟(jì)科學(xué)出版社《會(huì)計(jì)》中注協(xié)中國財(cái)政經(jīng)濟(jì)出版社《企業(yè)會(huì)計(jì)準(zhǔn)則2006》財(cái)政部《企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用指南》財(cái)政部教學(xué)網(wǎng)站：/jpkc/FA/index.htm第六一注章事緒獨(dú)論本搏章熟內(nèi)撫容第橫一寺節(jié)詞會(huì)姑計(jì)毅與懂社品會(huì)蠶經(jīng)償濟(jì)饞環(huán)超境唱的呆相央互具關(guān)岡系第面二猾節(jié)巨會(huì)欠計(jì)霉的寨涵敘義第信三廢節(jié)建會(huì)屯計(jì)狹的木分孩類蘿與峽職鄉(xiāng)豐能第崇四娃節(jié)距會(huì)僻計(jì)應(yīng)規(guī)氧范第蓋一億節(jié)往會(huì)橫計(jì)音與腫社檔會(huì)諒經(jīng)以濟(jì)喇環(huán)盼境褲的腳相弄互沸關(guān)露系一擇、島會(huì)民計(jì)陪環(huán)佩境會(huì)理計(jì)賭環(huán)當(dāng)境擾是底會(huì)爹計(jì)俱賴前以良產(chǎn)渴生煎，揉存紛在厘和未發(fā)奮展被的銹環(huán)包境陷。柏包密括薦：政隙治蜂環(huán)義境法心律已環(huán)淹境經(jīng)脾濟(jì)膛環(huán)唱境精—犧—哥對(duì)尊會(huì)胃計(jì)禮的畝影究響過最呆大教帥育鵝環(huán)足境文垃化起環(huán)斑境二欠、舍社吸會(huì)碎經(jīng)貢濟(jì)坦的嚷發(fā)幕展恒對(duì)爹會(huì)房誠計(jì)歇的陵影幸響1況.津經(jīng)澇營(yíng)亦管雀理陡要趕求律的取提引高康；2瘦.浸科棚學(xué)頓技坦術(shù)絞的閱進(jìn)劑步廚；3筍.協(xié)貨均幣戀價(jià)縱值嗚的絹?zhàn)兘韯?dòng)你；4籠.愚知羨識(shí)朵經(jīng)腳濟(jì)粉的耀發(fā)損展違。三曠、規(guī)會(huì)懇計(jì)框?qū)?chuàng)社法會(huì)魔經(jīng)僻濟(jì)簡(jiǎn)的追影謹(jǐn)響1盒.弄用運(yùn)于屯宏性觀稅國血民索經(jīng)擺濟(jì)尺的打管裝理2察.通優(yōu)役化軟企輝業(yè)飯內(nèi)隆部繼管眨理3偷.浩支禍持燙經(jīng)分濟(jì)怠法擾制黑，冰使終社效會(huì)截經(jīng)命濟(jì)跑生品活迫有辣序裹進(jìn)藏行4舟.告繁驢榮餅涉順外踏經(jīng)害濟(jì)第娘二此節(jié)秀會(huì)棵計(jì)或的抽涵抗義一仙、冤會(huì)豬計(jì)暖是麻一秘種足管喉理裹活遭動(dòng)二房誠、陪會(huì)田計(jì)間是屯一態(tài)門炊計(jì)頂量奪的煤技潤(rùn)術(shù)三釘、原會(huì)涌計(jì)飄是簡(jiǎn)一優(yōu)個(gè)鼠信擔(dān)息演系似統(tǒng)四拼、尾會(huì)肥計(jì)涂與臉審豈計(jì)夠的界區(qū)縮慧別有紀(jì)聯(lián)谷系數(shù)，吼有販區(qū)侍別穴，丹是丘彼饞此欣獨(dú)段立概的夸兩吩門粥學(xué)鑼科泄。1偶、雪財(cái)陡務(wù)裝會(huì)庸計(jì)打是蒙通成過養(yǎng)反配映股客采觀筆經(jīng)與濟(jì)忌活濟(jì)動(dòng)爸的思情撲況目，疲來桂檢卸查壘和樸監(jiān)魔督東經(jīng)橫濟(jì)蒙活衛(wèi)動(dòng)壁的仆合紅理種、棍合買法闖性據(jù)；手財(cái)兩務(wù)駛審苦計(jì)嫩是夕在錘檢碗查罩和惑監(jiān)錫督肆的草基隸礎(chǔ)局上友，紅來邪反走映蹦客雪觀章經(jīng)糠濟(jì)碧活言動(dòng)胞情賊況轉(zhuǎn)的決合掃理墳、饑合具法菠性擋。2逼、段財(cái)帖務(wù)鼻會(huì)掀計(jì)鍬的嚼監(jiān)弱督析是勻直憤接辭的利監(jiān)衰督診，朗財(cái)劉務(wù)睡審伯計(jì)戴的姻監(jiān)屠督有是研間杰接找的春監(jiān)屆督塘，良是伙對(duì)歪會(huì)反計(jì)揮監(jiān)削督距的崖監(jiān)拒督籌。3岔、監(jiān)財(cái)怎務(wù)仁會(huì)骨計(jì)拆的撓工態(tài)作鵝由倡企憐業(yè)譜內(nèi)吊部景的百會(huì)睛計(jì)牧人語員館來黨完役成席，夠財(cái)教務(wù)桌審社計(jì)池必某須覆由米第唐三蛙方儲(chǔ)人山員誦來擠完放成畫。第行三腎節(jié)毫?xí)v計(jì)獎(jiǎng)的乖分黎類隱和衡職愈能一賞、淘會(huì)寇計(jì)質(zhì)的持分松類（她一遷）求按點(diǎn)照狠會(huì)尸計(jì)舟管說理視的聯(lián)范白圍資喝金予管伍理價(jià)方眨面客—裁財(cái)筑務(wù)歉會(huì)騎計(jì)成京本察管捆理悅方曬面荷—垃管者理傅會(huì)販計(jì)鉤（低包值括倘成易本府會(huì)枕計(jì)垃）（箭二蔽）把按碼照嬸會(huì)賽計(jì)單應(yīng)艙用撈的洽范縱圍工室、謊農(nóng)孫、關(guān)商擦、敞交損通胃運(yùn)餐輸盲、找金婚融訂等極行恰業(yè)寬會(huì)雄計(jì)藍(lán)。（奇三灑）嗽按銹照舍會(huì)既計(jì)移所臭處駝理雀的槍特曉定夏范腦圍顏里畏業(yè)尸務(wù)兆的吹性壘質(zhì)租摧賃薯會(huì)桌計(jì)解、夜寄呼售州會(huì)業(yè)計(jì)占、攻稅族務(wù)凝會(huì)姨計(jì)司、破桑產(chǎn)惑清嚴(yán)算杜會(huì)蟻計(jì)飲等二腰、碧財(cái)司務(wù)野會(huì)潮計(jì)況與袋管消理尸會(huì)升計(jì)溫的捎比帆較相倉同暖點(diǎn)貨：對(duì)擠象峽一球致終—慕生算產(chǎn)蜜過泉程餐的紛資浴金業(yè)運(yùn)革動(dòng)目域標(biāo)乞一沾致煎—耀以諒較查少騾的股消奏耗恐取息得孩較變大踐的穩(wěn)收殲益不斥同帖點(diǎn)向：財(cái)蝴務(wù)益會(huì)畢計(jì)管獵理矮會(huì)樣計(jì)1避、儉工守作渠側(cè)鐮重控禾制亦資不金贈(zèng)的兆占箭用妥控藏制拒成榴本銜的宅發(fā)齊生2暖、駝基燥本察模隊(duì)式憑寇證現(xiàn)—?dú)q賬章簿比—逮報(bào)塌表要沒洞有凱固妖定詢的錫模乖式3暴、氏工群作浮時(shí)洞間定礎(chǔ)期釘、量事悠后透為屆主乳不素定殿期捐、脹事鄰前客為描主4璃、檔數(shù)緊據(jù)協(xié)要匹求要購求緣瑞嚴(yán)躺格科、休準(zhǔn)銅確懶不謀必指十秤分肺準(zhǔn)齒確5腳、升信繼息幕要拜求概畜括電性擁、醒通拳用愿性直靈鄙活狠性煮、吳針具對(duì)僑性三悼、謙會(huì)舍計(jì)訪的慕職府能反靜映監(jiān)控督參倆與學(xué)經(jīng)春營(yíng)誓決蟲策第逃四扶節(jié)貼會(huì)鉗計(jì)昏規(guī)天范一極、糖大傳陸扶法務(wù)系同國乘家占的放會(huì)組計(jì)宿規(guī)將范以響成罷文額法腸為摘特迎征勞的蘋大放陸牢法暗系襪國重家菌有息法霸國納和捧德乳國圣等序。館這別些銳國董家樸的感政雞府舌對(duì)掉本拜國斗的件會(huì)插計(jì)模規(guī)魯范椅實(shí)足施蟻直爭(zhēng)接素的盆干法預(yù)鵲和敘制聚約憶，陪雖勾然下民均間魄會(huì)累計(jì)或組廳織惜也味頒仰布選一逼些沿與弊會(huì)亦計(jì)移規(guī)喝范舒有勝關(guān)銜的攪文遇告抓，末但紅是撫其退影裁響擇力飾和妙制榆約平力設(shè)不私如肉英殃美驕等奮國街。二充、渾英騰美舞法師系奸國疫家話的康會(huì)肥計(jì)霸規(guī)占范以正習(xí)睛慣細(xì)法尼為制特被征繼的全英墨美誰法哥系尼國堡家珍，核其蜘會(huì)逗計(jì)種規(guī)胃范雅一編般怨由噴民溜間歉組尿織扭來活制坐定秤，信比救較邊典登型誼的彎是振美熟國黑。三泰、我垮國仇企賞業(yè)族會(huì)賢計(jì)輝規(guī)您范溉體登系會(huì)巾計(jì)品法企渡業(yè)烤財(cái)皺務(wù)規(guī)會(huì)蠻計(jì)聰報(bào)抬告予條獄例會(huì)塵計(jì)仍準(zhǔn)廚則作體鉗系2床項(xiàng)獄應(yīng)叉用輛指默南1躲項(xiàng)績(jī)基論本謎準(zhǔn)香則3熄8港項(xiàng)引具宇體律準(zhǔn)斧則人籠大果常殼委國色務(wù)皇院財(cái)悉政音部（搞一錄）廚會(huì)炊計(jì)黨法1層9誓8陵5舞年溫頒局發(fā)事，1警9紅9掏3煮年溪修畏訂矩，刮1俗9嘉9避9趕年句再雪次術(shù)修刷訂卵。（荒二妻）饅財(cái)割務(wù)啊會(huì)獲計(jì)芳報(bào)梳告復(fù)條掉例2女0沖0漫0舊年盟6著月銳2百1屈日勒，盜國絡(luò)務(wù)預(yù)院忌發(fā)旅布徑的奶第活2今8估7絡(luò)號(hào)做令階《苗財(cái)漠務(wù)齒會(huì)少計(jì)朱報(bào)蹄告難條丈例檔》滿，羽這哥是河我沈國候有俱關(guān)譜財(cái)腸務(wù)殺會(huì)謊計(jì)弊報(bào)耗告柔的跑行爆政牌法逼規(guī)繳。（限三剩）學(xué)企氏業(yè)奧會(huì)感計(jì)的準(zhǔn)肢則1寺、珠會(huì)憂計(jì)片準(zhǔn)題則疼的擴(kuò)涵易義企惜業(yè)暮處栽理雖會(huì)搏計(jì)勉對(duì)長(zhǎng)象馳的慕標(biāo)哄準(zhǔn)丘，恭進(jìn)項(xiàng)行輔會(huì)際計(jì)禾工轟作霸的券規(guī)束范他，每是煤評(píng)蹈價(jià)壇會(huì)密計(jì)嫌工泉作愿質(zhì)至量捆的予準(zhǔn)到繩聲。2狂、剛制漂訂歡會(huì)彎計(jì)雞準(zhǔn)食則液的參必為要較性（啞1悲）帆轉(zhuǎn)賞變稻國兆家炭經(jīng)翻濟(jì)漢管昂理災(zāi)職待能系的綢需具要各；（作2槳）馬適啄應(yīng)幅企蹦業(yè)鹽所桃有過制概形逆式烤多明樣幻玉化決，控經(jīng)欺營(yíng)屈方枕向須多菊元揪化癢的弱需根要帳；（頃3執(zhí)）險(xiǎn)發(fā)科展汪市搶場(chǎng)流經(jīng)園濟(jì)晶，吩協(xié)耐調(diào)滑經(jīng)共濟(jì)臺(tái)利斯益瓣關(guān)陣系惑需艇要跪；（野4搭）圾對(duì)思外兩開皇放宰的款需犧要總。3病、禿我派國槍會(huì)翠計(jì)崗準(zhǔn)脆則凡建剪設(shè)伍的染歷泛史恨演臣進(jìn)（監(jiān)1顛）島改訊革革與清探汪索你階業(yè)段萍（梢1蘆9之7候8潛—奇1妖9跑9膊2經(jīng)）國問際據(jù)化早的唐開故端（駱2競(jìng)）參逐尾步派建海立料階午段驗(yàn)（稅1糟9蠻9先2峽—唉2煉0禮0假0視）國裝際砍化市的膠發(fā)雪展（繭3優(yōu)）噴大樣力盈發(fā)庸展暑階磁段杯（押2眠0話0陷1摧—曲2信0泥0訴5哲）以環(huán)國半際俗化診為辯主條導(dǎo)乖策胸略起的聰確殃立（當(dāng)4僑）懶會(huì)紹計(jì)戶準(zhǔn)瓶則壩體左系其建溫立猴和刻完怖善號(hào)階陶段仍（億2響0盆0丹5父—滋）4肉、蜓會(huì)努計(jì)晝準(zhǔn)匆則省的農(nóng)層刃次第搶一練層慰次漏：濕基門本長(zhǎng)會(huì)溉計(jì)楊準(zhǔn)推則尊（令1址項(xiàng)坊）第郵二膏層版次板：氧具你體柏業(yè)丟務(wù)充會(huì)姨計(jì)挽準(zhǔn)撞則慣（拼3銹8上項(xiàng)蓋）第凱三為層縣次曉：種應(yīng)葡用畢指泛南增（對(duì)2饒項(xiàng)證）基英本繡準(zhǔn)識(shí)則財(cái)籃務(wù)頓報(bào)浙告閣目戀標(biāo)會(huì)削計(jì)逐基城本醫(yī)假面設(shè)會(huì)艙計(jì)楚信墳息算質(zhì)饞量正要蠻求會(huì)夫計(jì)受要栽素況確榨認(rèn)魔計(jì)狀量典原襪則具蠢體泳準(zhǔn)男則一縱般及業(yè)丑務(wù)根準(zhǔn)張則特扇殊混行召業(yè)予特溪殊姐業(yè)彼務(wù)確準(zhǔn)振則報(bào)偵告花準(zhǔn)影則第裳一匠層守次第縫二孫層熔次應(yīng)劈燕用著指濕南準(zhǔn)蜘則疏解涂釋會(huì)淹計(jì)拔科緒目蔑及穴主鉗要芽賬匹務(wù)禮處第理第虛三蛇層嚇次我遷國減會(huì)族計(jì)福準(zhǔn)票則宰的適制追定抖發(fā)往展慕過漂程年代

事件1988從1988年起，我國開始研究起草企業(yè)會(huì)計(jì)準(zhǔn)則。19921992年11月，財(cái)政部正式發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則》（稱為基本會(huì)計(jì)準(zhǔn)則）。規(guī)定從1993年7月1日起正式施行。1997-2001自1997年上半年正式發(fā)布第一項(xiàng)具體會(huì)計(jì)準(zhǔn)則《企業(yè)會(huì)計(jì)準(zhǔn)則─關(guān)聯(lián)方關(guān)系及其交易的披露》開始，截至2001年底共發(fā)布了具體準(zhǔn)則16項(xiàng)。20062006年2月15日財(cái)政部發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則—基本準(zhǔn)則》和38項(xiàng)具體會(huì)計(jì)準(zhǔn)則。標(biāo)志著我國已基本建立起既適合中國國情又與國際會(huì)計(jì)準(zhǔn)則趨同的能夠獨(dú)立實(shí)施的企業(yè)會(huì)計(jì)準(zhǔn)則體系。西青方暴國花家公會(huì)命計(jì)捆準(zhǔn)始則材產(chǎn)融生膠的鑒社惠會(huì)揭經(jīng)祝濟(jì)熟背傅景社境會(huì)燭經(jīng)歌濟(jì)刻背年景任（清以辟美傾國殲為津例需）組：2位0破世凳紀(jì)擴(kuò)初愧，攪股駛份住公鵲司氣成公為籠資宵本目主填義等企留業(yè)踩的洲典疏型跳形贏式好。暈其觀造合成稿的淘結(jié)后果醫(yī)如踢下吊：企養(yǎng)業(yè)苦的喪所纏有庸權(quán)悅和青經(jīng)姥營(yíng)書權(quán)迫分巡壽離壟，央形趟成翼了熊股臣東釀、猴債贊?rùn)?quán)丈人熔、劣政憑府迫稅蹈務(wù)很機(jī)皆關(guān)稅和巴企拉業(yè)恭管茂理帥當(dāng)凍局謝等醋各遭種牲與筐企蛾業(yè)償有范利毅害籠關(guān)擇系獵的竟利寫益球集櫻團(tuán)燃。破它哀們跌為核了宇維德護(hù)活各梁自傳的強(qiáng)利粘益丈，方都拿要衛(wèi)求山企劇業(yè)吸提翼供技真線實(shí)之可冬靠弟的鉗會(huì)爭(zhēng)計(jì)涌信風(fēng)息體，搭以羅便夸作讓出廁正蹈確等的床經(jīng)勒濟(jì)涌決繁策腫。企傾業(yè)膏為緒了挖獲賺取忙有爪保娃障門的像資蜜金喬來良源框，殘必拒須新不沃?jǐn)喾惶嶙韪咂?huì)稀計(jì)艦報(bào)敗表蹲的艱質(zhì)死量濕，言以絮滿雀足倍投吉資錄者術(shù)與帆債鬧權(quán)仗人顫的介決綠策怪需作要瞎。美儉國鐮會(huì)賀計(jì)死準(zhǔn)句則博的引制痕定條發(fā)覆展盜過嘉程帆（界1假）年份事件1909美國公共會(huì)計(jì)師協(xié)會(huì)任命了一個(gè)會(huì)計(jì)名詞特別委員會(huì)，準(zhǔn)備進(jìn)行會(huì)計(jì)實(shí)務(wù)的規(guī)范化。1917美聯(lián)儲(chǔ)和美國聯(lián)邦貿(mào)易委員會(huì)一致決定，對(duì)企業(yè)向銀行申請(qǐng)貸款而編制的資產(chǎn)負(fù)債表進(jìn)行標(biāo)準(zhǔn)化。1920-193020世紀(jì)20年代末、20年代初的經(jīng)濟(jì)危機(jī)，客觀上起到了推動(dòng)會(huì)計(jì)準(zhǔn)則制定進(jìn)程的作用。1933-1934美國國會(huì)先后通過了證券法和證券交易法，規(guī)定所用證券上市企業(yè)都必須執(zhí)行統(tǒng)一的會(huì)計(jì)程序與方法，并授權(quán)證券交易委員會(huì)（SEC）負(fù)責(zé)制定統(tǒng)一的會(huì)計(jì)準(zhǔn)則。美米國避會(huì)雖計(jì)欄準(zhǔn)煌則僚的牲制亡定效發(fā)兇展離過漁程要（虧2久）年份事件1934美國會(huì)計(jì)師協(xié)會(huì)批準(zhǔn)了六條“會(huì)計(jì)原則”為“認(rèn)可的會(huì)計(jì)原則”，并以《公司會(huì)計(jì)資料的審計(jì)》為名，以小冊(cè)子形式發(fā)表。1937制定會(huì)計(jì)準(zhǔn)則的權(quán)限由證券交易委員會(huì)轉(zhuǎn)到美國會(huì)計(jì)師協(xié)會(huì)這一職業(yè)團(tuán)體。1938美國會(huì)計(jì)師協(xié)會(huì)成立了會(huì)計(jì)程序委員會(huì)（CAP），負(fù)責(zé)制定會(huì)計(jì)準(zhǔn)則。1939美國會(huì)計(jì)師下屬的審計(jì)程序委員會(huì)正式明確使用“公認(rèn)會(huì)計(jì)原則”這一術(shù)語。（喝四房誠）敞企剪業(yè)罰會(huì)鹿計(jì)媽制敬度是盼指耀進(jìn)輔行意會(huì)惑計(jì)濃工趨作握所磚應(yīng)遠(yuǎn)遵鴨循投的棟規(guī)寫則陷、禾方賞法深、垃程改序腳的蒜總佛稱制。1枝9浩9秧3毫年松起忽陸銹續(xù)海頒孩發(fā)致了濁1傭3告?zhèn)€辦分甩行瓜業(yè)腐的逗會(huì)璃計(jì)丟制擱度語，患到您2旱0井0鑰0喬年超底厭，績(jī)頒圣發(fā)割了晃全猾國蛇統(tǒng)鄭一山的血《科企惠業(yè)意會(huì)巡壽計(jì)隸制賄度綢》叢、靠《獵小云企先業(yè)羨會(huì)譽(yù)計(jì)霉制融度雁》譜和腿《重金抹融濱企浴業(yè)辭會(huì)隸計(jì)渴制話度建》消三楊個(gè)肺企菌業(yè)管會(huì)陜計(jì)視制垂度跪。（灑五臉）嗎其鋒他痛會(huì)家計(jì)國規(guī)桿范《造公逃司柄法愿》動(dòng)、秧《范證翻券抄法元》騾、擁《石稅肚法虎》妥等縮慧有檢關(guān)幻玉章蜜節(jié)阻均黃有伙具照體鈴規(guī)柔定癥。四絡(luò)、您國荒際淡會(huì)回計(jì)非規(guī)再范1聰9萌7纏3值年可成棄立癢國露際遣會(huì)邊計(jì)換準(zhǔn)則則布委拾員忽會(huì)執(zhí)，扶我查國集于描1囑9屑9錘7掠年爽加潑入貨該鞏組摧織遼。1努9擔(dān)7姑3程年醫(yī)—削2寫0占0腎0希年?duì)抻蓢H得會(huì)絡(luò)計(jì)幅準(zhǔn)位則咳委鎮(zhèn)員劉會(huì)庭（哀I朗A擋S視C釀）發(fā)斤布釀國旺際雄會(huì)厚計(jì)非準(zhǔn)漫則(促I囑A泊S有s洞)。2怖0蔑0穩(wěn)1攀年國癥際黎會(huì)膊計(jì)衰準(zhǔn)硬則街理否事猴會(huì)回（至I慎A尼S詠B配）取厘代（謙I種A皂S惹C專），洋其金發(fā)慈布扭的圖會(huì)迷計(jì)查準(zhǔn)味則炕稱擺為仗國辛際塑財(cái)禁務(wù)棵報(bào)善告重準(zhǔn)霉則（邁I蓬F裳R遮S峰s草）。至跨今裳已經(jīng)發(fā)革布飲了劇有酸效訓(xùn)會(huì)默計(jì)議準(zhǔn)恭則擺3引8雕個(gè)錯(cuò)。國露際泉財(cái)伍務(wù)莊報(bào)孕告仆準(zhǔn)欺則惕對(duì)憂各妥國慈的哥會(huì)敏計(jì)梢準(zhǔn)稅則博不容具馬備奮約符束帥力肢，徐它委協(xié)初調(diào)齊各留國角的年會(huì)既計(jì)售準(zhǔn)籌則怨，蹲提錫高撿各塔國草財(cái)?shù)瓌?wù)手報(bào)蘭表風(fēng)的聽可竊比妄性飼。第憶二葡章椒財(cái)文務(wù)掀會(huì)匪計(jì)拐的扯基置本蟻理最論案低例殘導(dǎo)乏入對(duì)配財(cái)系務(wù)伴會(huì)棗計(jì)趟來錄說茄，宜2穩(wěn)1話世楊紀(jì)曠的匹開仆始讓，涼是那一陸個(gè)嫂不崖吉挽祥廟的安年議代雄。查先吉是些2毯0歌0線1彈年疾1唐1認(rèn)月興1宜8繼日腦美運(yùn)國寇能賄源悟巨魄頭友安志然刃公鼻司扶曝改光這了塞超滴過農(nóng)1鎖2盡億四美偉元晝的牲假際賬燃；圓其個(gè)后辮，畏2賊0脅0擦2遭年芹6彎月懇，涼美蹤蝶國懂第竟二傭大申長(zhǎng)載途城電論話劣公獨(dú)司效世美界牌通挪信湖又蒙公半開你承再認(rèn)師在殿2揪0士0煙0演年娃一筍年胸中翠，宋通卡過琴將束大尿量楊的滋收查益魯支占出糖（文費(fèi)奶用愉化匆）季轉(zhuǎn)牽列燙為延資嬌本地支傅出艘（腫資洪本痕化興）潮，付虛拍增前了醋3智8困億魂美玻元盟的宏收疫入貢和耀1法6狀億江美歲元們的最利疑潤(rùn)謹(jǐn)，棄成胃為韻美柳國北歷街史顯上尼利所潤(rùn)常造泰假乏的碗最季大逃案既件歷；助時(shí)樓隔穗幾害天竿，壯2邁0翠0綁2悠年宮6敬月否2擋8漂日私，擊又鎖傳裙出腦了貸全廊球妹最所大披的便復(fù)索印霉機(jī)爺制過造見商揭，座被鞏認(rèn)隔為膀全嫩美郵最棕可忌信屠賴蝕的度5汁0鮮家蘋公當(dāng)司伴之航一裂的賠施絞樂賓，榨從澆1膽9挎9鉛7枝年蠢起速，州在斯四組年堆內(nèi)插，吐共矛虛顧報(bào)億收紐奉入牌6天0竊億鄙，懶虛均增拉利甚潤(rùn)耀1具4幸億苦。彼同拉時(shí)冒，永作悠為唇五雨大香之板一摧的惑安銀達(dá)損信族會(huì)丘計(jì)該公份司興由區(qū)于調(diào)涉傾及思安瞧然憲和寺世從界既通完信臺(tái)財(cái)份務(wù)述報(bào)粉表皂的攜審廢計(jì)禮，技也容因陜此類宣釘告哀破籃產(chǎn)謹(jǐn)。上蜜述坑財(cái)襲務(wù)蠢造蘇假畏都閱體犯現(xiàn)遣在沸這按些姻公草司倘的區(qū)財(cái)解務(wù)呀報(bào)鵝表姜上柱，莫而冠造顫假賺行冠為撒則暴隱頑藏?fù)跤诤碡?cái)悟務(wù)別會(huì)圖計(jì)篩的釘處擁理阿過村程穿中告，戒人鄉(xiāng)豐們腥不系禁腦要肯問助：弄財(cái)修務(wù)麻報(bào)提表總究死竟據(jù)還赴能閘不芽能握據(jù)柄此悶做疫出旦可流靠占的慣經(jīng)陣濟(jì)講決高策知？懸財(cái)?shù)A務(wù)之信肝息猶還別值繪得酒投您資初人導(dǎo)信瞇賴悼嗎可？第羨二卵章塔財(cái)油務(wù)習(xí)會(huì)女計(jì)銜的撥基捏本士理葡論上午汽么年剛報(bào)姜2貨0耽1磁0似年刊.暑p蠟d敢f本特章添內(nèi)勻容第碼一狀節(jié)驅(qū)財(cái)某務(wù)思會(huì)湖計(jì)蛋基光本個(gè)理井論債體犬系第升二紹節(jié)清財(cái)率務(wù)文會(huì)輸計(jì)查的沙基穗本羞前胳提第寶三眾節(jié)俱財(cái)管務(wù)聲報(bào)辦告陵的劈燕基索本睬目沒的第餃四駐節(jié)津會(huì)督計(jì)渴信驅(qū)息苗的斤質(zhì)幼量和特第征第落五描節(jié)變財(cái)聯(lián)務(wù)疑報(bào)匪表蓬中傷的惱基勻本寸要蕩素第婦六晶節(jié)案財(cái)棵務(wù)掃會(huì)晝計(jì)帖要斜素原的棉確愉認(rèn)饅與超計(jì)洞量第房誠七事節(jié)告財(cái)畫務(wù)祥報(bào)塵表踏的捏列態(tài)報(bào)第感一短節(jié)清財(cái)旺務(wù)尋會(huì)連計(jì)回基莫本荷理浮論扎體典系一南、惑會(huì)鐵計(jì)脹基獨(dú)本德理厘論煩的坦涵圈義簡(jiǎn)磨言循之嘩，聞會(huì)啄計(jì)久理休論攔就胳是購記蒙賬舞、畏算充賬潮、擇編宴制該會(huì)聚計(jì)渴報(bào)巴告著的坑道璃理巷。美宋國哭會(huì)趕計(jì)平學(xué)堤會(huì)坦對(duì)并會(huì)蛇計(jì)技理而論青的專定偷義燒：然“轟一染套鋒前批后偏一擇致槳的紹假蜘設(shè)防性思、鞭概誕念鵲性摟和艱實(shí)聲用見性闖的吳原宣則治，憶是寒一腫個(gè)鮮旨無在謙探浴索弱會(huì)桿計(jì)著本鳳質(zhì)夠的潑總召體蹲性邊的嗎參男考潤(rùn)框肌架瓶”暗。會(huì)循計(jì)蔽理眾論阿來誕自塔于息會(huì)夸計(jì)所實(shí)痛務(wù)剝，悉是恒對(duì)層會(huì)男計(jì)薄實(shí)比務(wù)沿進(jìn)禽行澆合蹲乎偶邏凝輯側(cè)概免括耀的娛結(jié)瓜果博，席它捧由蚊一曲組緊概御念總、紗信若條鉛、疤原癢則銷等鑰所統(tǒng)構(gòu)得成關(guān)，衛(wèi)用失以童解組釋添、禁評(píng)伍介匪和缺指汁導(dǎo)端會(huì)暑計(jì)止實(shí)屆務(wù)叢，澆并購對(duì)淋會(huì)歲計(jì)術(shù)實(shí)晉務(wù)滴之蝦健袋康朗發(fā)輛展踐產(chǎn)妙生遇深宅遠(yuǎn)楊的襯影濤響付。二渾、叛財(cái)刑務(wù)草會(huì)士計(jì)壺基止本收理乳論障的計(jì)作棋用1腿、是會(huì)架計(jì)志理觸論壞是放制筋定遵會(huì)腰計(jì)盆準(zhǔn)躁則炒的添依熊據(jù)貌。2絡(luò)、份會(huì)潤(rùn)計(jì)賀理屬論咐是啦企怕業(yè)薯選鈔擇牛會(huì)燈計(jì)殲方權(quán)針膠的笨依柴據(jù)托。3江、違會(huì)四計(jì)售理抄論圈是凱會(huì)休計(jì)驕工集作拴者縮慧和梁財(cái)憲務(wù)瘋報(bào)慌告紅的怒用辨戶置判哨斷闖會(huì)昏計(jì)兼信植息難質(zhì)鎖量搖的戒依棵據(jù)在。4列、堤會(huì)推計(jì)哭理省論趁是猾會(huì)斑計(jì)涂學(xué)狡科艙發(fā)崗展畏的?；サA(chǔ)穴。三宇、砍會(huì)俯計(jì)蹈理炕論抬與償會(huì)皆計(jì)把準(zhǔn)撐則耀、工方課針賭、娛實(shí)跡務(wù)壺的休關(guān)流系引安導(dǎo)價(jià)周值拐判隙斷指翅導(dǎo)袖、捧推戀薦會(huì)姓計(jì)陳理平論惰會(huì)避計(jì)秀準(zhǔn)志則概會(huì)執(zhí)計(jì)增方變針怒會(huì)鞠計(jì)吳實(shí)商務(wù)產(chǎn)符生會(huì)展計(jì)薄準(zhǔn)瞞則削制桃定加機(jī)剖構(gòu)影舌響會(huì)疏計(jì)熊信志息浴用驚戶經(jīng)驗(yàn)濟(jì)口環(huán)曠境四暫、檢財(cái)咱務(wù)桶會(huì)徹計(jì)救基奔本荒理小論鍋框古架刑結(jié)模構(gòu)睡圖基得本緒理繼論財(cái)嶺務(wù)怨會(huì)刮計(jì)該目洽標(biāo)會(huì)輛計(jì)今規(guī)壟范臂與懇會(huì)笨計(jì)怖環(huán)蹦境會(huì)孫計(jì)束假耐設(shè)橫與槳確潛認(rèn)附基嗚礎(chǔ)會(huì)名計(jì)純要差素竊確頌認(rèn)劣與肥計(jì)自量決解策紀(jì)有河用雜觀受元托舞責(zé)漏任注觀實(shí)茄質(zhì)魚重民于姜形澆式牧等可五理曉解哪性皆、罰可稠比演性可租靠品性曉、責(zé)相炒關(guān)草性會(huì)格計(jì)分報(bào)疏告會(huì)消計(jì)升計(jì)腸量會(huì)女計(jì)剪要示素會(huì)具計(jì)瘡信駁息僻質(zhì)鑒量拾要根求會(huì)芬計(jì)陳環(huán)趙境會(huì)密計(jì)永準(zhǔn)壁則會(huì)撥計(jì)誕法權(quán)薦責(zé)隔發(fā)盡生徒制會(huì)怨計(jì)耀假塊設(shè)第奔二島節(jié)晝財(cái)偷務(wù)嘗會(huì)堤計(jì)殿的殿基摔本鳴前狹提會(huì)秘計(jì)賊核白算紗的匪基餡本取前應(yīng)提賺也引稱會(huì)齊計(jì)功假錦設(shè)，是染指冷為薪了趙保招證否會(huì)沸計(jì)煮工寸作孔的墳正激常關(guān)進(jìn)價(jià)行風(fēng)和腳會(huì)明計(jì)乓計(jì)狐量襪，擠對(duì)貪會(huì)分計(jì)冷核調(diào)算發(fā)的范菊圍煮、扯內(nèi)慰容眼、暴基泊本杯程許序丈和緊方毛法所申作鴿的朽限薪定為。貢會(huì)帝計(jì)透核額算蔬的乒基鐘本鉤前季提歸包竊括咬：會(huì)計(jì)假設(shè)持續(xù)經(jīng)營(yíng)貨幣計(jì)量會(huì)計(jì)個(gè)體會(huì)計(jì)分期一以、產(chǎn)會(huì)大計(jì)盜個(gè)些體會(huì)貨計(jì)淡個(gè)誼體拴是惠指路會(huì)伸計(jì)景人右員衫服鎖務(wù)嶼的灶特題定井單江位騾。悅獨(dú)島立息經(jīng)陶營(yíng)智、踩自偵負(fù)聲盈牌虧賀的洪單喊位豎都謊可袍以釣成弄為刺一減個(gè)昏會(huì)盜計(jì)扮個(gè)勤體瓜。銅一咐個(gè)隙法立律碼主眠體包可繪以訴是丑一浙個(gè)揭會(huì)倚計(jì)案?jìng)€(gè)班體確，君但坊一潮個(gè)抵會(huì)臉計(jì)虧個(gè)哨體窄不塵一棋定旦是筆一沈個(gè)晶法撫律拴個(gè)寶體濁。國有企業(yè)獨(dú)資企業(yè)合伙企業(yè)公司分公司會(huì)計(jì)個(gè)體獨(dú)自立負(fù)經(jīng)盈營(yíng)虧法送律藏主旅體具謎有圈獨(dú)鄉(xiāng)豐立憶法腥人予資重格行貝政臣\初事慮業(yè)最單崇位蘋和超社壞會(huì)泳團(tuán)鍵體具有法人資格的企業(yè)具有法人資格的公司行政\事業(yè)單位和社會(huì)團(tuán)體會(huì)牽計(jì)緩個(gè)偉體疾假青設(shè)條限易定建了宏會(huì)厘計(jì)矛核把算碼的駱空窮間灶范扮圍葬，離為脆會(huì)紙計(jì)端人鹽員汪的呼會(huì)估計(jì)降核子算青提宇供披了桃立旁場(chǎng)刷。賴會(huì)榨計(jì)心個(gè)喜體起假暫設(shè)服是熟持橡續(xù)倉經(jīng)堅(jiān)營(yíng)腐、閃會(huì)抗計(jì)禿分封期盒和許貨侄幣美計(jì)凝量炸假辛設(shè)霧以序及引全粥部賣會(huì)禮計(jì)頭核列算灑原獲則釀建梳立側(cè)的蘆基拼礎(chǔ)違。會(huì)眾計(jì)拌個(gè)沉體倒假付設(shè)朱的沸意曲義A堵會(huì)押計(jì)由個(gè)哨體A滲從浪B乳購竟入盟材緣瑞料據(jù)一妻批維，功款窯項(xiàng)世未隨付A個(gè)體作材料購入核算：材料增加，債務(wù)增加B個(gè)體作商品銷售核算：收入增加，債權(quán)增加B致會(huì)磨計(jì)給個(gè)照體二典、慈持良續(xù)構(gòu)經(jīng)圍營(yíng)是嬸指?jìng)淦螵z業(yè)青的稅生輪產(chǎn)票經(jīng)該營(yíng)將活洪動(dòng)計(jì)在剪可拖預(yù)勝見骨的浸將泛來禽，豎將聲會(huì)岸長(zhǎng)叔期多地惑按義現(xiàn)冠時(shí)翻的度形壩式獄和伴既若定現(xiàn)的粥目評(píng)標(biāo)霸、強(qiáng)方格針品、贏方神向透，飼不身間撕斷襯地堤經(jīng)勒營(yíng)殿和制存芝續(xù)具下走去拔。即匙假倆定鳳公捎司易不候會(huì)鳴在特可組預(yù)且見范的睜將探來視被奪清謠算武和構(gòu)解振散蔑。持鼠續(xù)披經(jīng)季營(yíng)稠發(fā)狗展破周產(chǎn)清姿算某會(huì)計(jì)主體兩種發(fā)展趨勢(shì)持宮續(xù)嫁經(jīng)離營(yíng)距假幫設(shè)餡明片確節(jié)了固會(huì)吊計(jì)哄核腎算斜的漠時(shí)訊間評(píng)范菊圍禮。拿企駱業(yè)降能挎夠瞧對(duì)丈資辜產(chǎn)振按碗取花得束時(shí)威的贈(zèng)實(shí)斜際項(xiàng)成豪本奧計(jì)很價(jià)齒，鄭按粘期消收革回綿應(yīng)籌收雨款撞，傍并餡按臉照爽自紫己飾的下承途諾貼償述還汁所需負(fù)準(zhǔn)擔(dān)穩(wěn)的酬債想務(wù)筑，溫對(duì)塑多雜期梁受境益暫的申費(fèi)啊用嫩支良出知進(jìn)餐行發(fā)攤窄提姥等拳，認(rèn)都稼是滋以師持前續(xù)趙經(jīng)本營(yíng)顛為鳥前醋提致的做。桂持銀續(xù)冒經(jīng)暖營(yíng)雁假槳設(shè)鼻是穗“雜會(huì)戲計(jì)福分漏期煩”匆假嫂設(shè)饑和脊實(shí)消際例成通本既原狀則惡、艘權(quán)車責(zé)銜發(fā)沉生享制童原如則遞及靠配陣比帖原無則杜等焦建秒立州的品基毫礎(chǔ)班。持羨續(xù)但經(jīng)栽營(yíng)可假糾設(shè)棄的眨意慎義會(huì)計(jì)分期假設(shè)權(quán)責(zé)發(fā)生制配比原則實(shí)際成本費(fèi)用的攤提債權(quán)債務(wù)的發(fā)生

持續(xù)經(jīng)營(yíng)假設(shè)會(huì)計(jì)核算的時(shí)間范圍月明度季菌度半察年辯度123456789101112會(huì)言計(jì)澤分寺期是疊指釘把架會(huì)達(dá)計(jì)同主歉體雙的宮持擋續(xù)誓不俯斷摧的秀經(jīng)城濟(jì)跪活將動(dòng)集過哪程爬，樣劃扛分蛛為討若祥干載個(gè)卸首指尾影相紹連殊、洪等弦間弱距瞧的涉時(shí)輛間堂段旋，僵每年一爛個(gè)喪時(shí)并間組段浮稱儉為想一劃個(gè)樹會(huì)清計(jì)惠期線間骨。會(huì)啞計(jì)暗期段間日分宇為錢年誕度幣、閑半伶年賢度蠶、園季臭度嚷和障月走度振。腦我費(fèi)國弟《翁會(huì)嬌計(jì)稍法巨》暴規(guī)貢定嬸以立公諷歷繼年傷度陰作計(jì)為田會(huì)漂計(jì)絹年迎度是。三里、登會(huì)否計(jì)傾分攀期會(huì)老計(jì)睬期振間會(huì)萬計(jì)貧年惰度會(huì)擋計(jì)醫(yī)中誼期會(huì)商計(jì)廢分欺期不假衰設(shè)私使海會(huì)折計(jì)余核擺算逗可拉以分襪期枯結(jié)油算暗賬辟目蒜、陣編味制閃財(cái)晨務(wù)風(fēng)會(huì)廚計(jì)開報(bào)法告與，噴及傭時(shí)鍛提尼供犁會(huì)鉗計(jì)賭信叔息筍。閣它閘使權(quán)雄責(zé)具發(fā)胖生違制濁原螞則躍、羞配根比鳴原變則黑、啊一筆貫稀性考原催則稠、征及供時(shí)啞性隔原蛾則生和糊謹(jǐn)瘦慎插性井原泳則葛等歌會(huì)粉計(jì)望核社算狗原句則即的之建靈立惕成悉為杏可闖能汪。會(huì)憑計(jì)褲分爭(zhēng)期稍假傲設(shè)余的裕意距義本魯年嗎度眼企堡業(yè)兼財(cái)欺務(wù)處狀撒況蘭及毀經(jīng)桂營(yíng)缺成郵果證和悼現(xiàn)覆金冷流鐮量女如筍何123456789101112定期結(jié)賬編制會(huì)計(jì)報(bào)告及時(shí)對(duì)外報(bào)送貨役幣輸計(jì)晴量泳是秩指污對(duì)綿所腥有站會(huì)定計(jì)往的圓對(duì)昂象擇，虹采餐用躺貨蜓幣錢作漸為憶統(tǒng)養(yǎng)一汽的釋尺總度零進(jìn)沸行里計(jì)寫量課。殺貨揚(yáng)幣宇計(jì)特量國這宿一扛前壇提導(dǎo)條標(biāo)件棵為鑄會(huì)饞計(jì)耽核雅算鋸指兔定春了廁計(jì)亦量駐單珍位覺。四跑、倦貨攤幣旋計(jì)度量會(huì)次計(jì)滋核急算棄應(yīng)鉆設(shè)壘定濱記陣賬談本瞇位載幣完。遠(yuǎn)我他國興《置會(huì)部計(jì)仿法臺(tái)》筐規(guī)碑定耀，艱會(huì)討計(jì)巧核積算財(cái)以人顫民忍幣為瓦記頸賬殊本陸位撇幣遮。婦業(yè)飽務(wù)階收釀支抹以人貧民陽幣銅以炎外居的螞貨率幣為鋸主魚的首單題位綁，逝也廉可嫂以騾選喬定獸某梨種劉人浸民允幣筒以收外峽的亮貨痰幣頂作版為秧記便賬招本散位依幣驗(yàn)，損但真向騰國爛內(nèi)惠報(bào)距送例的骨財(cái)塘務(wù)呈會(huì)喬計(jì)痛報(bào)前告胸應(yīng)賞當(dāng)豈折殃算汪為哲人皇民康幣晝反仆映鬼。貨翅幣耽是拉商島品財(cái)?shù)耐б槐憷说仁聝r(jià)勤物陜，樓能百用壟以影計(jì)以量隊(duì)所述有帆會(huì)熱計(jì)惹要掀素務(wù)，害也棒便終于柱綜抖合迎。使實(shí)拉際仿成宿本無原麗則宣、結(jié)可問比祥性肆原碌則貼和薪謹(jǐn)悠慎巾性風(fēng)原霞則成等師會(huì)家計(jì)晃核母算規(guī)原涼則神的閑建園立乖成壩為珍可逐能證。貨飄幣恥計(jì)醫(yī)量阿假廉設(shè)哪的柔意跟義企業(yè)經(jīng)濟(jì)活動(dòng)資產(chǎn)負(fù)債所有者權(quán)益收入費(fèi)用利潤(rùn)貨幣計(jì)量現(xiàn)岸代吼企庭業(yè)辮財(cái)透務(wù)燈會(huì)恭計(jì)敏以燙采男用騾權(quán)津責(zé)刻發(fā)敞生跡制裝（課也柿稱愧為涼應(yīng)滲計(jì)絲式制指）毒。箱為墻基拌本創(chuàng)前辣提舊或墳基戚本機(jī)假息設(shè)書。五庫、使權(quán)春責(zé)叔發(fā)佩生童制權(quán)職責(zé)行發(fā)激生寒制次也雞稱柜應(yīng)存計(jì)云制藥或投應(yīng)劍收塘應(yīng)驢付睛制版，減它涉是暖以暈權(quán)盡力敏和匠責(zé)蘆任謎的麻發(fā)粒生聚與敲否橫為略標(biāo)烤準(zhǔn)妹來暴確翅認(rèn)形收榮入胖和收費(fèi)閣用蜻。兄凡僅是警當(dāng)惡期鞠已傍經(jīng)銜實(shí)騾現(xiàn)跡的后收策入球和難已墊經(jīng)劈燕發(fā)瓦生密或嘆應(yīng)擠當(dāng)素負(fù)建擔(dān)好的石費(fèi)漁用捎，甲不滔論得款袖項(xiàng)釀是芽否相收賢付絹，遼都能應(yīng)貞當(dāng)益作喜為摘當(dāng)馬期懂的宜收惠入醬和遵費(fèi)慚用狠；倒凡壯是副不弦屬驚于踏當(dāng)很期矮的慰收員入及和群費(fèi)榨用虧，冷即監(jiān)使漫款忠項(xiàng)抬已蠢在杯當(dāng)識(shí)期腥收訊付表，灑也誘不草應(yīng)椅當(dāng)沙作緣瑞為哭當(dāng)茂期狐的它收秒入扭和喂費(fèi)瞇用夜。凡烤符那合歐收負(fù)入功確海認(rèn)材標(biāo)沿準(zhǔn)佳的屢本鑼期糠收踐入仙，樹不睬論境其育款潔項(xiàng)禽是厚否偶收科到幫，計(jì)均簡(jiǎn)應(yīng)吃作席為室本閉期愛收膚入所處針理越；凡唉符質(zhì)合荷費(fèi)務(wù)用瞎確閣認(rèn)棟標(biāo)均準(zhǔn)遭的貴本孩期星費(fèi)礎(chǔ)用異，愧不遙論見其楚款騎項(xiàng)行是暖否鞭付遷出夢(mèng)，慌均鉤應(yīng)傅作和為晝本菠期搜費(fèi)倘用方處貫理南。凡保不介符赴合區(qū)收篩入戰(zhàn)確殃認(rèn)簡(jiǎn)標(biāo)埋準(zhǔn)蛛的虛款嗽項(xiàng)呼，飄即富使若在豆本除期萍收橫到德，蛇也得不久能康作蚊為禁本造期異收遠(yuǎn)入冤處和理夏；凡的不訓(xùn)符菜合崖費(fèi)琴用積確即認(rèn)乞標(biāo)悉準(zhǔn)恢的悄款患項(xiàng)辰，剝即壤使呢在毒本駐期異付員出虎，匪也李不郊能肺作脈為館本證期冤費(fèi)絹用沙處豆理翁。權(quán)穩(wěn)責(zé)土發(fā)怠生帶制旱的火意升義企刷業(yè)差于末6狼月州份野預(yù)貌收濱貨尿款敢2跑0腸0銷0擔(dān)0屬元禾，紀(jì)按遍合嫂同剖規(guī)谷定表，德產(chǎn)雖品缺于伍7商月專份照發(fā)磁出船。企垃業(yè)羊于遭6靜月森份糟預(yù)刻付暗7周月娘份皂的娛房案屋乘租嶺賃強(qiáng)費(fèi)屬4躁0刪0什0郊元李。企雙業(yè)問7爸月緒份娃售日出斥產(chǎn)喬品費(fèi)，擔(dān)價(jià)腫款血1蔑0女0恒0怪0顧元砌，吸款脅項(xiàng)肌將唇在悉8搖月短份腸收蠻到委。企假業(yè)結(jié)7虹月餓份斬發(fā)宿生仆費(fèi)投用碎5活0培0幅0案元兵，在款鍵項(xiàng)弊將半在狡8宜月狀份父支熱付版。權(quán)碰責(zé)貌發(fā)繡生壁制寫舉郊例7涂月慘份營(yíng)收德入哨：2饅0將0胖0叔0館+順1耳0擱0簡(jiǎn)0名0貢=拴3賠0納0沃0赤07膨月鋤份輩費(fèi)服用信：4仁0助0幟0效+唉5的0薪0站0注=慚9窮0普0示07歐月業(yè)份反利慶潤(rùn)驗(yàn)：3偶0霸0叫0澡0霧-激9炕0印0棄0果=敗2歇1取0重0桶0收舒付表實(shí)喊現(xiàn)吸制收穴付皆實(shí)送現(xiàn)活制貝是丟與君權(quán)美責(zé)火發(fā)掃生桌制毅相頭對(duì)習(xí)應(yīng)壇的昂一召種堪會(huì)口計(jì)裁基估礎(chǔ)平，阿它悄是軍以遙收輝到畫或饑支里付佳的飛現(xiàn)行金黃作換均睛確拿認(rèn)捧收摩入確和教費(fèi)連用博等設(shè)的歡依產(chǎn)據(jù)霉。目臭前質(zhì)，突我耀國撇的起行餅政努單仆位析會(huì)降計(jì)脫采憶用沸收茅付遠(yuǎn)實(shí)口現(xiàn)碗制爹，餃?zhǔn)滦稑I(yè)集單雙位全會(huì)煌計(jì)胸除薯經(jīng)冊(cè)營(yíng)鏡業(yè)惑務(wù)羅可巡壽以奇采劇用溫權(quán)槳責(zé)店發(fā)固生衣制勞外棒，墨其停他沿大循部答分浴業(yè)肯務(wù)與采筍用孟收勤付興實(shí)挖現(xiàn)蔬制帽。第稈三煤節(jié)脆財(cái)抗務(wù)清會(huì)涉計(jì)雀報(bào)疏告棚的綁目速標(biāo)財(cái)秤務(wù)杜會(huì)舞計(jì)乞報(bào)服告質(zhì)的王目妻標(biāo)養(yǎng)也旦稱挑為快會(huì)嶺計(jì)峰目西標(biāo)宮。財(cái)眉務(wù)戲會(huì)踩計(jì)壞報(bào)慌告斯目困標(biāo)址是桶財(cái)錘務(wù)戴會(huì)閥計(jì)倆基崗本療理童論妹的離重別要丸組纖成奸部呀分各，滾就尸是沒會(huì)車計(jì)安活凳動(dòng)浴所餅要饒達(dá)域到墓的蘭目交的維，殃即核會(huì)顛計(jì)獄要皮為傭哪抗些較人灣服藏務(wù)插、限提榨供節(jié)哪割些賄會(huì)漲計(jì)具信暴息棉。財(cái)燦務(wù)弄會(huì)鴿計(jì)飄報(bào)紀(jì)告銜目休標(biāo)晚的請(qǐng)理贏論揪內(nèi)萄涵（絞一哀）氏受詠托鉆責(zé)弟任隱觀會(huì)豬計(jì)拳的蒜目票標(biāo)驚就宣是悔以拜適膨當(dāng)仔的艷方財(cái)式時(shí)有蜘效躁反半映映受斜托茅人遙的戶受張托檢責(zé)傳任敲及決其律履艱行儉情瞎況捧。反閥映承受敲托盲者浸對(duì)駕受蝕托察責(zé)伯任姿的曠履襲行怠情蟲況歉；財(cái)當(dāng)務(wù)陡報(bào)喇表塵以喘反討映殘經(jīng)草營(yíng)纏業(yè)野績(jī)大為扶重駕點(diǎn)主；受腦托暑者廟不膽但叉對(duì)兼資笨源葵或結(jié)資自產(chǎn)瀉的嚼所褲有詞者堆要貫履吉行韻受由托藝責(zé)始任露，雅還館要券履濃行包對(duì)僑整吳個(gè)爆社回會(huì)敘的逢受組托晶責(zé)妖任微，決比謠如青就辱業(yè)載、霉環(huán)字保沸、閘公頸益沿等月方裂面板的概責(zé)考任輪。（寫二懸）攤決已策白有滾用豬觀會(huì)獲計(jì)源的簽?zāi)亢龢?biāo)悟就障是更向漆會(huì)缸計(jì)掙信瞧息醋使門用撿者夏提貌供爛對(duì)朽其非決脫策宰有膀用顛的叛信劃息況。為帖使善用爸者曾做跳出為合編理汗的皇投曠資役、循信怕貸俗等腦決外策告提欺供揪有琴用辮的梅信場(chǎng)息幕。提稠供漂有袖助野于帝評(píng)膝估栗來挺自撞股含利救或劉利赴息袋及偽其練來統(tǒng)自甚銷糟售輔、敲償薦付軍、知到果期略匯嘩券餓或滑貸遇款懇等版的媽實(shí)展得投收紡入爐和嶺預(yù)權(quán)期靈現(xiàn)鋼金廢收乖入洞的逢金殊額崖、課時(shí)種間轟分穿布景和趙不全確坑定型性情的局信尚息稅。提蜻供軍關(guān)小于蜂企掉業(yè)漁經(jīng)概濟(jì)得資始源嚇發(fā)認(rèn)生拳變信動(dòng)朵的誓交夜易羊、叼事提項(xiàng)姐和是情津況話影信響尖的做信陪息頂。提扁供狡企哀業(yè)嘗管細(xì)理階當(dāng)嶼局摟在績(jī)使需用玩業(yè)筒主糞委旗托汁給刻他潮的蓋企臺(tái)業(yè)沫資脫源喪時(shí)鑼是戚怎筑樣帥履伐行派他凡對(duì)命業(yè)糊主在的附管感家撒責(zé)蒜任躬的雕信茂息闊。我纖國胞《添企差業(yè)蓋會(huì)杠計(jì)鋪準(zhǔn)拘則默》雄（院基注本富準(zhǔn)枯則悠）活認(rèn)慘為釣：向嶼財(cái)言務(wù)王會(huì)叮計(jì)勵(lì)報(bào)鐵告持使歐用銳者款提隔供朵與肅企鹿業(yè)遞財(cái)業(yè)務(wù)逼狀玻況澡、嬌經(jīng)禍營(yíng)襪成長(zhǎng)果睜和今現(xiàn)替金紛流臺(tái)量欄等呆有嚇關(guān)酸的窗會(huì)病計(jì)效信篩息達(dá)，漆反遞映朋企景業(yè)榮管豪理氣層滾受很托軟責(zé)野任鴨履熔行并情楊況榮，慢有貌助咬于否財(cái)規(guī)務(wù)水會(huì)盼計(jì)靈報(bào)抱告籌使頑用臭者籮作抬出棒經(jīng)犯濟(jì)渴決慢策嫂。美晨國將財(cái)?shù)縿?wù)香會(huì)展計(jì)胞準(zhǔn)跨則脅委割員肯會(huì)譽(yù)（微F肺A煙S接B西）紅認(rèn)襲為丑：1住、程提設(shè)供藝有萍助俯于序投裳資夢(mèng)與乘信忠貸兄決查策袖的幣信信息師；2導(dǎo)、估提繞供話有工助交于隸評(píng)限估粉現(xiàn)捐金墓流羊量遞數(shù)橋額卸、返時(shí)五間疤與憤不早確鍬定郵性綢的甲信坦息遇；3嘩、市提約供也有散關(guān)烈企栽業(yè)練經(jīng)價(jià)濟(jì)屋資庫源籠、腿對(duì)鴉資巡壽源克的窄要堆求檔權(quán)跡、御資冊(cè)源掃和戀要晝求菊權(quán)冒變彎動(dòng)替的商信肝息帥。第骨四尖節(jié)俊會(huì)士計(jì)湖信昂息納的刪質(zhì)虹量婆特海征一個(gè).遇會(huì)域計(jì)蜂信卡息敗質(zhì)邊量泉的舒層等次草結(jié)舉構(gòu)效判益＞成儀本可障理灑解協(xié)性決嬸策伶有叫用睜性相鼻關(guān)膜性可維靠欄性可血比恥性重布要鍵性二廳、絡(luò)財(cái)椅務(wù)圍會(huì)雁計(jì)撤信神息修質(zhì)般量鬧特磚征會(huì)償計(jì)碑信謝息兆質(zhì)首量搭是烈會(huì)哨計(jì)聽目鑄標(biāo)遭的廈體灘現(xiàn)魚。八飽項(xiàng)然特胳征相找關(guān)尤性可寸理渣解塔性可覽比默性重?fù)?jù)要冷性謹(jǐn)駱慎嘆性及肅時(shí)股性可烤靠豆性實(shí)剝質(zhì)遼重安于付形險(xiǎn)式（尖一連）牧可稀靠室性扎(使基聯(lián)本丑準(zhǔn)氣則粉第耀十筑二碰條警)可烏靠群性拘要槳求宗“據(jù)企芳業(yè)宮應(yīng)辭當(dāng)宏以扔實(shí)姨際衡發(fā)謹(jǐn)生測(cè)的漁交富易烏或傭者報(bào)事眨項(xiàng)瓣為薯依籠據(jù)飯進(jìn)抹行師會(huì)界計(jì)晌確質(zhì)認(rèn)懶、栗計(jì)笑量切和悶報(bào)管告渠，正如壘實(shí)孟反撥映父符優(yōu)合膚確貢認(rèn)瞧和逝計(jì)撐量他要絨求斥的遞各片項(xiàng)出會(huì)家計(jì)戶要瘦素錢及岸其主他說相悼關(guān)漏信胖息純，蟻保熔證趣會(huì)息計(jì)罷信土息聯(lián)真香實(shí)渡可煎靠始，憤內(nèi)哥容侵完沈整粗。尋”它郵是鐘指輕確怪保釘信蛙息檔能師免項(xiàng)于肺錯(cuò)摩誤普及擋偏膏差封，民并扛能繩忠瀉實(shí)踏地息反雙映漆其五意暫欲臉表烏達(dá)匯的券現(xiàn)勞象懶或鋤情萍況晶的塌質(zhì)牛量混。信管息舞的藍(lán)可詞靠倒性掛又符有徑真紋實(shí)校性談、缸可阻核創(chuàng)性煩和孩中渠立鹿性沫三早個(gè)情因彩素伍所加構(gòu)法成話。會(huì)深計(jì)腹核羽算薄必片須孔以家實(shí)施際疑發(fā)析生邀的畏經(jīng)勻濟(jì)家業(yè)繪務(wù)透事腦項(xiàng)柳及潛證滿明冬經(jīng)雀濟(jì)秒業(yè)易務(wù)納事章項(xiàng)斑發(fā)窄生消的梢合滾法囑憑秋證童為嚇依良據(jù)愿，蛛做粉到內(nèi)攜容灶真司實(shí)絡(luò)、許數(shù)伍據(jù)務(wù)準(zhǔn)腹確帥、夾資奇料練可企靠，查即孤企琴業(yè)之不醋得垃虛柱構(gòu)雅、打歪詢曲質(zhì)和值隱菠瞞戰(zhàn)經(jīng)傲濟(jì)班業(yè)微務(wù)激事越項(xiàng)違?？社娍可敌詫⒃鰟t上是聲實(shí)慌現(xiàn)償會(huì)敗計(jì)召其冶他瘦原勒則住的針基陰礎(chǔ)欠，旬是開杜尖絕劈燕會(huì)奴計(jì)較信晉息稍失伙真豆的營(yíng)基凳本晃前刃提趕。會(huì)計(jì)核算停

虛假經(jīng)濟(jì)業(yè)務(wù)停虛假會(huì)計(jì)信息會(huì)計(jì)報(bào)告（撓二核）餐相架關(guān)好性雀(汪基潮本鈴準(zhǔn)蹄則粒第革十愉三燙條拖)相動(dòng)關(guān)煉性沾要培求鎮(zhèn)“棒企廟業(yè)豈提卸供柄的得會(huì)答計(jì)脖信票息歌應(yīng)討當(dāng)弊與嫁財(cái)刷務(wù)棋會(huì)物計(jì)瀉報(bào)版告夏使符用甲者且的存經(jīng)赴濟(jì)勸決冷策枯需鳥要桌相夏關(guān)槽，賤有道助敏于堤財(cái)爬務(wù)掉會(huì)鋪計(jì)柳報(bào)浸告舊使眾用膝者盲對(duì)初企娛業(yè)百過向去閘。井現(xiàn)累在乓或答者懂未罪來瞇的身情略況始作慶出鄰評(píng)敏價(jià)厭或記者摩預(yù)俯測(cè)白。農(nóng)”相銜關(guān)昂性索又蜻有啦預(yù)途測(cè)錫價(jià)鉆值松、公反冊(cè)饋喪價(jià)報(bào)值儀和吳時(shí)番效階性拔三紐奉個(gè)榮因筍素血所械構(gòu)鋼成糾。投資者和債權(quán)人等其他方面國家宏觀經(jīng)濟(jì)管理部門會(huì)計(jì)信息企業(yè)內(nèi)部的經(jīng)營(yíng)管理者不山同苦使翻用花者買使頭用啦會(huì)銀計(jì)充信刺息遇目約的刺不拍同梯，繞因誰為崖他戒們移各澡自松所器進(jìn)賞行醋的榨經(jīng)磁濟(jì)均決揮策育有軍所辜不疤同風(fēng)?？啡鐩]果漠會(huì)假計(jì)吼核肺算撲的錄信汗息激不君符芽合暗會(huì)常計(jì)趴報(bào)倘表贊使絮用相者肢的猴要懇求果，她即條使弟是羊客拜觀谷真辜實(shí)肉地也反授映窮了茂企沸業(yè)寬經(jīng)撕營(yíng)研情艇況遞的絡(luò)會(huì)網(wǎng)計(jì)鐮信順息脫，爪也均毫剪無就價(jià)屈值賣。（加三批）慎明稼晰礎(chǔ)性揭(爸基呀本菌準(zhǔn)雀則邁第般十防四嫩條咱)也左稱幻玉可獻(xiàn)理傷解愧性效，激要戚求記“敞企勢(shì)業(yè)怖提門供湯的濁會(huì)蕩計(jì)斤信就息徹應(yīng)貼當(dāng)襖清徒晰劈燕明貝了固，覺便蘋于炎財(cái)焰務(wù)蔽會(huì)滴計(jì)父報(bào)抵告裹使題用紋者烤理兔解頭和蟻使聯(lián)用甚。劈燕”（儲(chǔ)四速）帽可眾比奸性框(葛基姿本糠準(zhǔn)述則紡第麻十饅五葵條員)可彎比暖性且要期求烈“憤企狼業(yè)押提殃供塔的旦會(huì)乎計(jì)殺信棵息甜應(yīng)領(lǐng)當(dāng)彈具籠有?？蓞s比碌性篇。晌”紐奉是朋指座能宮夠丸使鮮信遇息并用料戶德從鏟兩么種釀不襯同泛的冷經(jīng)玩濟(jì)玩情丸況竹中潑區(qū)壓別貿(mào)其派異藏同勺的飲質(zhì)蒼量肯特岔征店。這將個(gè)攝原斷則俱有豬以處下慘兩火個(gè)勇方受面青的嶼要悅求逝：要料求蠻一票：煤“同蘭一五企善業(yè)刻不道同毛時(shí)忘期發(fā)旗生完的滑相案同拌或墊者您相脅似高的鞏交緞易饞或望者際事遍項(xiàng)膛，固應(yīng)離當(dāng)盟采盯用搞一議致呆的兇會(huì)詠計(jì)罷政阻策哈，鏟不螺得偉隨屋意發(fā)變扶更罵。細(xì)確希需巖變逃更霉的加，燒應(yīng)粉當(dāng)唱在慘附?jīng)鲎⒉醒a(bǔ)說剪明途?？省币溓笮薅遥号巍安卉囃ㄆ笃瘶I(yè)發(fā)陜生津的相判同霧或衡者冒相青似的襲交源易姿或回者送事僅項(xiàng)謹(jǐn)應(yīng)船當(dāng)浮采輝用倉規(guī)轎定代的姐會(huì)闖計(jì)洋政稅策叫，易確舅保任會(huì)串計(jì)殃信牛息限口罪徑隙一鎮(zhèn)致想、拖相偵互泄可兩比民。磚”怪是續(xù)對(duì)摩不漠同泊會(huì)征計(jì)因主抱體捧之谷間付在沃使囑用擁會(huì)飾計(jì)患核析算宰處宗理劣方故法春、炭會(huì)船計(jì)閱指迅標(biāo)縮慧等蓬方松面錄的剖要鳴求磨。（匹五蔽）愧實(shí)嘩質(zhì)蘋重泰于搞形麥?zhǔn)嚼p(耳基煎本位準(zhǔn)跳則悉第安十診六手條斑)要娘求燒“建企錄業(yè)鞭應(yīng)藍(lán)當(dāng)者按館照罰交袖易烏或仙者掛事像項(xiàng)進(jìn)的瓣經(jīng)電濟(jì)指實(shí)鬼質(zhì)溜進(jìn)凱行棄會(huì)采計(jì)搏確珠認(rèn)耳、繪計(jì)勁量論和彎報(bào)侮告先，睡不捐應(yīng)蔑僅昨以豈交明易揭或屋者溜事喘項(xiàng)修的童法御律洋形康式速為針依端據(jù)袖。這”經(jīng)群濟(jì)秤實(shí)梨質(zhì)法丙律府形彈式經(jīng)私濟(jì)腹業(yè)司務(wù)資博產(chǎn)媽、纏負(fù)秋債勾、所向有爆者裝權(quán)第益溫等所鞏有抄權(quán)松、笑使般用壘權(quán)憲、瓦處找置眉權(quán)轟等二姥者剝統(tǒng)爹一二層者賀分臭離★融尊資掌租膝入繁固巖定格資鐮產(chǎn)罪，懲其推所省有流權(quán)帽（刃法卸律嫂形捆式都）停在木租完賃遙期舊內(nèi)純并乏非匹屬欄于克企碧業(yè)米，秤但可它朵已傍經(jīng)油是須企唇業(yè)戀控喚制切和多使鉛用布的厲資篩產(chǎn)肆（惰經(jīng)網(wǎng)濟(jì)寒實(shí)野質(zhì)羽）抹。末按霸實(shí)鄰質(zhì)慢重做于悄形察式茅原芝則琴可慰作病為布企鄭業(yè)賤的戴自乘有繳資作產(chǎn)漂進(jìn)劈燕行黃核編算描。集即小注秋重盡交講易紗和服事馳項(xiàng)懶的詞經(jīng)千濟(jì)危實(shí)除質(zhì)殃，棕而饅不菌完免全謹(jǐn)拘瀉泥疾于春其蠢法宗律乖形鼓式覺。（醉六逐）洲重絡(luò)要患性厲(遙基靈本佩準(zhǔn)奪則蜻第比十豈七意條預(yù))要嘗求指“燒企齡業(yè)刷提呢供壇的牲會(huì)借計(jì)錯(cuò)信說息棍應(yīng)福當(dāng)夜反葡映堵與姐企答業(yè)杜財(cái)滅務(wù)古狀佩況恨、兩經(jīng)畢營(yíng)精成韻果涼和即現(xiàn)杏金閑流結(jié)量鎮(zhèn)等寸有脖關(guān)環(huán)的極所怖有湖重改要已交箏易吐或待者吩事芬項(xiàng)斗。股”原材料——