會(huì)計(jì)學(xué)概論主講：王天東

會(huì)計(jì)學(xué)講師中國注冊(cè)會(huì)計(jì)師Email:wtdong@學(xué)習(xí)本課程的目的：1、理解會(huì)計(jì)的概念及其與管理的關(guān)系2、掌握基本會(huì)計(jì)工作流程3、掌握基本報(bào)表的編制、閱讀和分析4、掌握基本的通過會(huì)計(jì)系統(tǒng)進(jìn)行內(nèi)部控制的方法5、增強(qiáng)認(rèn)識(shí)、培養(yǎng)興趣教材與參考資料課泛程粉要君求教喉學(xué)負(fù)時(shí)協(xié)數(shù)沾：乏1蜜8隨周慣×拆3銹學(xué)之時(shí)顛=占5母4新學(xué)蜓時(shí)上牽課愈時(shí)總間援：許周畢一壘上島午周寧四蓄（強(qiáng)單久周旅）妨上屢午考瞇試沉形脂式箭：始筆瓦試成描績綢：誤考湖試嶄成拆績活7著0怨%鐘+貍平死時(shí)枝成延績調(diào)3之0足%平摩時(shí)匆成把績蔽=祖作巧業(yè)煮1彎5叨%助+娃考傭勤屋1肌0簽%在+位回棚答曬問掛題鏟5租%本候課敏程睜主碎要漂內(nèi)辛容第忽一枕篇擺會(huì)勝計(jì)相基彈礎(chǔ)第箭二磚篇映會(huì)理計(jì)膊管疑理鎮(zhèn)實(shí)根務(wù)第似三靠篇虜財(cái)丟務(wù)樸報(bào)勾告第威一沾篇韻會(huì)愿計(jì)問基納礎(chǔ)第景一鬼章掃會(huì)逆計(jì)幅學(xué)罩導(dǎo)逐論第潑二譯章懶會(huì)酒計(jì)新管賀理菌框憑架第陳三等章屢現(xiàn)墊代丸財(cái)討務(wù)逃會(huì)樂計(jì)爆的火基龍本籮概紛念第村四矮章悔復(fù)記式哪記夾賬違方矮法第就二襖篇習(xí)會(huì)鍋計(jì)喇管軟理桶實(shí)姜?jiǎng)?wù)第姿五舞章蘆貨京幣膨資痕金柔循滋環(huán)擁管鑰理第塌六嗽章因籌籍資末循斯環(huán)能管蕩理第姨七垮章匙采及購門預(yù)絲式付愈款有循避環(huán)虹管閉理第沖八侍章弱員影工紫薪薯酬川循張環(huán)罰管拴理第吳九呀章瓶固傍定態(tài)資懶產(chǎn)任及樸長別期笨資緒產(chǎn)紡循音環(huán)脅管害理第腳十幟章響生師產(chǎn)威循童環(huán)蠟管泡理第煩十羊一耀章由銷戚售戰(zhàn)與戚收申款奔循考環(huán)鋼管飼理第數(shù)十罪二然章勉對(duì)凱外葉投妄資賤循辦環(huán)緒管帖理第療十握三西章殘利狀潤敬形朝成挖與旱分家配第艙三籍篇趁財(cái)鉛務(wù)頌報(bào)緩告第媽十藥四見章蓋財(cái)銅務(wù)彎報(bào)陪告華概食述第唱十涂五慈章須經(jīng)吸營好成繭果哲會(huì)筆計(jì)超報(bào)瘡表第魂十幫六請(qǐng)章染財(cái)挑務(wù)速狀畜況招會(huì)生計(jì)篩報(bào)夕表第狀十鵝七書章希財(cái)定務(wù)穴狀物況黨變此動(dòng)槽會(huì)束計(jì)北報(bào)桑表第筆一斗章冬會(huì)稈計(jì)將學(xué)廳導(dǎo)既論第涼一腔節(jié)具會(huì)灘計(jì)陜概炭述一莫、站會(huì)伍計(jì)創(chuàng)涵既義會(huì)計(jì)合曾言十聚合、合計(jì)、計(jì)算、記錄增的假借字，增加，增多(增損)直言，正確無誤，真實(shí)無欺數(shù)之具，東西南北四方匯于中央(會(huì)意)美妙國袋會(huì)戶計(jì)宣學(xué)伴會(huì)剛（弱A辭A翠A務(wù))出的您定肯義墨：會(huì)乏計(jì)昂是確敞認(rèn)、計(jì)殊量、記揪錄舊和吩報(bào)溉告一近個(gè)會(huì)系計(jì)限主榮體經(jīng)選濟(jì)妙事野項(xiàng)作的林過認(rèn)程晝。中程國掏注磁冊(cè)苗會(huì)電計(jì)頃師徒考嫩試寧教枝材項(xiàng)定滲義蓋：會(huì)踩計(jì)起是餐以航貨摧幣累為召主挖要悄計(jì)躬量蒼單革位撥，漲反略映灶和烏監(jiān)抵督器一崖個(gè)沾單疏位鴨經(jīng)乞濟(jì)警活杠動(dòng)器的卵一駕種采管曬理崇工寺作擴(kuò)。關(guān)朋于舟會(huì)拼計(jì)課本滔質(zhì)碧的暢爭赴論懶：管賽理粱活?yuàn)蕜?dòng)桂論綱—?！蜅顮藜o(jì)璃琬凍閻懷達(dá)能五信益息渣系焦統(tǒng)濁論樹—律—綠葛芳家其澍倉余擺緒柳纓還敏有興藝丹術(shù)軌論旅、徹管擋理省工蟲具溝論敘、驗(yàn)控窩制象論杠等管幕理鏈活頂動(dòng)引論蓬認(rèn)綿為拉：會(huì)肢計(jì)警是底經(jīng)掃濟(jì)焦管犁理上的稻重元要輪組扛成委部晉分餐；煮它嚼是蠻通猾過予收咳集售、賞處沖理焦和日利雷用倍經(jīng)膏濟(jì)拾信貞息嘉，植對(duì)莖經(jīng)留濟(jì)竭活未動(dòng)殘進(jìn)唐行敘組糾織旨、異控端制機(jī)、疑調(diào)暮節(jié)觀和溫指挽導(dǎo)穴，基促敢使越人兇們故權(quán)破衡集利壺弊白、聰比印較厲得庭失錫、珍講松求氣效撞果長的累一測(cè)種宇管拆理熊活紡動(dòng)迷；攤以氏應(yīng)舅用絲式借誰貸棕復(fù)忠式畫記荒賬乒方子法沈?yàn)闆Q主態(tài)要呀標(biāo)鼠志陡的架近無代閃會(huì)桑計(jì)訂，萄是致一遣種釘以晶價(jià)感值捏運(yùn)侵動(dòng)玻為釋對(duì)癢象穩(wěn)的麻管喜理勒活融動(dòng)閑。二拳、抓會(huì)嘆計(jì)筑的浸產(chǎn)近生長與他發(fā)零展1眨、篇會(huì)午計(jì)亮產(chǎn)淘生礦的縱動(dòng)綠因2顛、艷會(huì)巷計(jì)拒在絲式中疼國來的惰產(chǎn)觸生哄和斬發(fā)嚴(yán)展3擦、抗會(huì)弄計(jì)福在煮國俗外閘的索產(chǎn)忍生胸和常發(fā)右展總接結(jié)：從岡生挺產(chǎn)宰的乏附看帶看職哨能訊到業(yè)專模門處職遲能從穗簡泛單乖的制記換錄忽、飲計(jì)敢算核到砍科竊學(xué)內(nèi)簿巡壽記從扛純欺粹抓的仗簿膠記豬到腐現(xiàn)吉代省會(huì)蹲計(jì)爪管繁理三襲、蕩會(huì)診計(jì)貪管炸理孤的伸職辮能1哀、餐基唇本歌職買能括：夏核惹算課和圈監(jiān)粥督（宮1匹）寒核仍算致：勒是脖指州對(duì)思資懸金牽運(yùn)披動(dòng)澡的誰過找程性和姓結(jié)窯果賠進(jìn)掌行柄確頭認(rèn)案、嘴計(jì)摔量餃、塌記唇錄隸和近報(bào)者告伶等各活翼動(dòng)丹，惜也然可懇以帳稱在為問會(huì)樣計(jì)巧反仍映師。（從2舒）登監(jiān)浪督辣：咬會(huì)蛛計(jì)灶監(jiān)坑督處是逆利之用充會(huì)射計(jì)朽信鬧息添進(jìn)日行絮的呢監(jiān)錦督克，支包豆括真分跌析搶會(huì)顫計(jì)川資旦料航、批檢枝查徑遵振紀(jì)倉守安法膛情煤況量、需評(píng)諒價(jià)基活站動(dòng)南成雄果芹、規(guī)調(diào)雷整找行涼動(dòng)算計(jì)梅劃銳等怖。2購、堵延咽伸眼職煮能跌：傳預(yù)溫測(cè)局、普決脊策籌、例分閥析拉、奧考覆評(píng)第畫二暴節(jié)唇會(huì)稼計(jì)囑組敗織一態(tài)、掀會(huì)而計(jì)感管鍛理士組扔織第繞二驗(yàn)節(jié)欣會(huì)駝?dòng)?jì)頓組貼織二累、濁單憐位題會(huì)養(yǎng)計(jì)畢機(jī)箭構(gòu)會(huì)顏計(jì)帳機(jī)恢構(gòu)專念職摔會(huì)喊計(jì)能人趙員代蔬理蔑記以賬三網(wǎng)、呈會(huì)擊計(jì)屢人勉員1奶、牌會(huì)膽計(jì)院工汪作競(jìng)崗吊位州設(shè)慢置績?cè)觿t2稈、至任破職扣要垂求3擴(kuò)、四會(huì)熔計(jì)咱職屈稱飲與話職英務(wù)第肯三涼節(jié)馳會(huì)蹄計(jì)切管劃理林規(guī)臟范一殿、王法察規(guī)名體環(huán)系1麻、盆會(huì)飾計(jì)成法叨：雪1惡9冬8授5窗年謀頒舒布養(yǎng)實(shí)貧施單，土1默9饞9勵(lì)3拾年臭和身1喝9悠9洪9謝年孝兩腸次蓋修采訂2名、亡會(huì)想計(jì)廳行捆政篇法暮規(guī)黎：3銷、咱會(huì)憤計(jì)舅準(zhǔn)耳則知與藥制途度二兼、扯內(nèi)擴(kuò)部鴉會(huì)更計(jì)怨管幕理呢制識(shí)度畏（跟單陳位拴、牧企澆業(yè)不等邪）三搏、轎會(huì)坐計(jì)茂職舉業(yè)接道涉德縮慧（叉會(huì)助計(jì)業(yè)人感員怖與雪C與P它A嚇）第館四堂節(jié)抽會(huì)珠計(jì)咽學(xué)潔及瞎學(xué)衛(wèi)科傷體夠系一踩、成會(huì)見計(jì)懂學(xué)會(huì)孝計(jì)堅(jiān)學(xué)姑是諷人寧們惡對(duì)崇會(huì)箏計(jì)般工份作肺規(guī)瞞律閣認(rèn)咸識(shí)彎的撿知趣識(shí)寄體歉系眾，患亦閥即享研愿究公會(huì)秘計(jì)諷工藏作夠的師學(xué)院問鏈。二雹、垮會(huì)抬計(jì)跟學(xué)慣科豬體屑系軍及誕其免內(nèi)瓦部破關(guān)發(fā)系宏鑰觀鉛會(huì)兔計(jì)槳學(xué)微發(fā)觀慈會(huì)畝計(jì)郵學(xué)企攝業(yè)香會(huì)踏計(jì)叉學(xué)政泄府愛與預(yù)非纏盈柜利捏組例織府會(huì)巖計(jì)鉤學(xué)財(cái)痛務(wù)向會(huì)欣計(jì)長學(xué)管異理化會(huì)襲計(jì)怕學(xué)國粱民縮慧經(jīng)燦濟(jì)頭核姨算三扔、消會(huì)泉計(jì)田課垃程撤體矮系會(huì)計(jì)課程公司會(huì)計(jì)非盈利組織會(huì)計(jì)其他公司會(huì)計(jì)財(cái)務(wù)會(huì)計(jì)管理會(huì)計(jì)稅務(wù)會(huì)計(jì)審計(jì)非盈利組織會(huì)計(jì)政府會(huì)計(jì)其他國際會(huì)計(jì)專業(yè)會(huì)計(jì)環(huán)境會(huì)計(jì)電算化會(huì)計(jì)其他第亡二鉗章糾會(huì)閘計(jì)視管束理原框朝架第王一違節(jié)隸會(huì)幸計(jì)異管載理澇目唱標(biāo)呀與對(duì)對(duì)彈象一抵、慌會(huì)轉(zhuǎn)計(jì)蜻管衣理掏目震標(biāo)價(jià)梢值睡增召值二近、哭會(huì)洲計(jì)贈(zèng)管茂理齡的慈對(duì)農(nóng)象價(jià)壇值臘運(yùn)躺動(dòng)停（技物阻流教、脊資毅金溜流快、傘信靈息織流哄）企葬業(yè)埋價(jià)亂值扣運(yùn)栽動(dòng)抄示姻意敵圖資盲金拖進(jìn)房誠入隊(duì)企五業(yè)W（儲(chǔ)標(biāo)備欺資告金）P（生妥產(chǎn)資趕金）。G(貨爐幣嚼資塔金)W（產(chǎn)較成謹(jǐn)品黎資耕金）資父金箏退唐出肆企炮業(yè)程過應(yīng)供生閉產(chǎn)虛過剪程銷植售方過韻程資幻玉金狡進(jìn)掀入冤、臨退竄出編、裝循恒環(huán)伐周逢轉(zhuǎn)梳示震意最圖0進(jìn)桂入G貨化幣哭資原金W儲(chǔ)撞備賢資跪金P生離產(chǎn)厲資溜金W夢(mèng)’產(chǎn)敵品職資悉金G蠶’貨腰幣膏資誕金退蜂出會(huì)趕計(jì)貍事渣項(xiàng)澇(預(yù)經(jīng)慎濟(jì)妹業(yè)并務(wù)圣)縫：①減開飯業(yè)哄投烘入哭股賭本殿4裳0滴0購、惑借獵款穴1旱0應(yīng)0稻；②購闊置載固思產(chǎn)敗3畝0販0易；③買千進(jìn)批材匆料犬1鑄2繼0雀；遞④挪領(lǐng)巴用折材腐料皆1弱0涉0豆；逼⑤置支碎付碌人拳工般費(fèi)住用瞞5黑0?。圾Q⑥嫩折睡舊為費(fèi)惜用差3飯0羨；易⑦正產(chǎn)肝品苗完虹工帳1偵4柜0錫；⑧出怠售卸產(chǎn)嫌品遞1瞇3鵲0塑收揪回蠶1育9弟0番；⑨憤交到納出所掀得鑼稅密2私0股麗本4腰0鳳0借歉款1帖0窄0①5褲0孝03好0醉0-騰-②-阻-固粥定筆資浙產(chǎn)3布0忘01妖2靜0-慮-③沉-雷-材康料匆1乖2孔01結(jié)0修0-疼-岔-④軌-摩-盤-料1紛0臭05查0-銳-擇-恢-絮-慢-弦-顫-⑤創(chuàng)-墻-薪-陷-旦-評(píng)-每-杯-兇-琴-霸-鎖-工5尚03們0-曠-另-⑥停-堵-羽-費(fèi)3甘0完臥工1趕4嬸0-醋-啄-訊-⑦奴-過-趙-概-商1刃4單0出瓦售1旨3預(yù)0-挺-拐-⑧鮮-刪-頃-拌1允9小02紋0-策-皆-威⑨鑼-按-灑-2妨0(繳所捧得扯稅俯)開瓦業(yè)翠:鏈資推產(chǎn)陰(膠貨籍幣訊)慰5張0察0=負(fù)敘債(毀借秀款著)1套0傘0+權(quán)涌益(鎖股脆本沸)4細(xì)0救0本相期釘收虹入熔1隨9佛0棍—宣費(fèi)狂用她(義1嗚3殖0撓+閑2贏0伍)活=驚利眉潤關(guān)(牧未橋分演配遮)案4鼠0期樂末依：拿資透產(chǎn)薯5派4細(xì)0學(xué)=揚(yáng)負(fù)疏債降1努0昨0蓄+擔(dān)權(quán)裳益吩(許4玻0罰0懲+腸4度0悲)找其妻中障：期途末途資股產(chǎn):貨擴(kuò)幣(①5蔑0莫0繁+⑧僻1浸9巖0)-(②傍3泉0鴿0答+吸③姥1關(guān)2府0搞+討⑤虹5基0穿+皇⑨春2鍛0)=2耗0碑0固陣定鉛資彼產(chǎn)=箭③鴿3愚0脾0沈-軟⑥龜3呆0則=2圖7秋0材鐮料=受③匯1色2攀0公-渠④沒1曾0斑0槐=2溪0在拐產(chǎn)能品④借1腐0嚇0炭+薦⑤傲5澡0渡+暗⑥丙3散0開-啟⑦咳1團(tuán)4稻0斑=4腐0產(chǎn)船成騾品=毒⑦暗1鍋4并0煎-嫁⑧殺1生3怎0速=1禿0第扁二喝節(jié)筑經(jīng)辦濟(jì)抬業(yè)運(yùn)務(wù)鍋與羨會(huì)匙計(jì)休事洲項(xiàng)一競(jìng)、菌經(jīng)渾濟(jì)姥業(yè)度務(wù)籌昨資絮、荒采劣購饒、支員但工乒、猜生剪產(chǎn)才、繳銷耐售拿、起投圖資膀等企業(yè)財(cái)務(wù)活動(dòng)籌資循環(huán)采購與付款循環(huán)生產(chǎn)循環(huán)人員薪酬循環(huán)銷售與收款循環(huán)對(duì)外投資循環(huán)固定資產(chǎn)及其他長期資產(chǎn)內(nèi)部控制會(huì)計(jì)核算貨幣資金財(cái)務(wù)報(bào)告外部管理當(dāng)局二螞、膚會(huì)渾計(jì)鎖事剩項(xiàng)是抬指純能郵夠駝?dòng)袆?chuàng)會(huì)罩計(jì)嗎機(jī)湯構(gòu)血或嫂會(huì)兩計(jì)描人慶員披按米照興會(huì)牧計(jì)凳方麻法芬進(jìn)朝行恩確呢認(rèn)雅的很經(jīng)抱濟(jì)藏業(yè)臉務(wù)第。沈通雄常籍包依括智交毯易成和軌事素項(xiàng)傅兩傷部直分如。交順易漠：事叉項(xiàng)買：三杜、悔會(huì)酷計(jì)算事憐項(xiàng)弓的煙確擱認(rèn)細(xì)與蒜計(jì)物量1普、墨會(huì)夏計(jì)旅事指項(xiàng)欣的器確岡認(rèn)2窩、落會(huì)續(xù)計(jì)反事敗項(xiàng)吉的釘計(jì)委量第豬三介節(jié)向會(huì)子計(jì)費(fèi)管住理波循鋼環(huán)葡與堵方仆法一疫、洽會(huì)疏計(jì)蠻管桃理堵循債環(huán)預(yù)概測(cè)羨—衰決么策稱—窗核剃算要—秤控識(shí)制偏—民分現(xiàn)析拋—羽考腥評(píng)分差為更事藏前戶、護(hù)事上中傅、子事缸后甜三致個(gè)涌時(shí)蔬段預(yù)測(cè)決策核算控制分析考評(píng)事前規(guī)劃事中控制事后報(bào)告二懼、慰會(huì)川計(jì)組管票理碑方券法1結(jié)、漸會(huì)臺(tái)計(jì)況核菌算獸方訪法2泳、代會(huì)倡計(jì)石監(jiān)謝督醬方堪法3拔、探會(huì)食計(jì)查分趴析聲方茅法4免、乳會(huì)賺計(jì)晨預(yù)凡測(cè)膽方恰法5蟲、絮會(huì)貿(mào)計(jì)寇決嗎策利方沫法三貸、聰會(huì)歉計(jì)楊核達(dá)算湖方樹法1惹、草設(shè)賄置練會(huì)遠(yuǎn)計(jì)幸科捆目恥與澡賬醉戶2岔、純復(fù)嘆式宿記畫賬3絞、私填蝦制裙與租審援核斧憑擴(kuò)證4鉤、臘設(shè)旁置符與桃登還記虧賬射簿5貨、燈成羊本煩計(jì)并算6渣、權(quán)財(cái)尤產(chǎn)洲清命查7校、閑編六制曾財(cái)皮務(wù)唐會(huì)研計(jì)節(jié)報(bào)炊告會(huì)勝計(jì)掏憑靠證會(huì)哀計(jì)腸賬望簿會(huì)炊計(jì)悅報(bào)脊表設(shè)西置襖會(huì)嗎計(jì)先科獅目飯與灑賬您戶復(fù)頌式乓記灶賬財(cái)?shù)彤a(chǎn)訊清貞查成串本蔬計(jì)幻玉算第搖三追章昏現(xiàn)榆代騙財(cái)衛(wèi)務(wù)嘗會(huì)誕計(jì)?；辣揪湃棠顣?huì)廚計(jì)帳目病標(biāo)會(huì)亂計(jì)羞假斜設(shè)會(huì)技計(jì)分原罵則會(huì)燙計(jì)屋要憲素會(huì)短計(jì)流程據(jù)序會(huì)批計(jì)僅準(zhǔn)逐則（籍確螺認(rèn)沖、炊計(jì)庫量攪、角記葉錄押、表報(bào)裂告液）黑色星期一第舅一典節(jié)柏會(huì)蠅計(jì)嫁要漲素一昂、俘會(huì)懇計(jì)釘要絕素西概磚念1林什艇么其是傘會(huì)嚇計(jì)謀要貝素語坡詞嚴(yán)性爆定巨義書：周構(gòu)紐奉成待會(huì)勉計(jì)構(gòu)客辮體淡的那必散要棉因仗素啞。實(shí)朝質(zhì)道性財(cái)定送義鵝：著對(duì)全會(huì)員計(jì)漁事右項(xiàng)蠻所湊確核認(rèn)敞的白變嫁化喊項(xiàng)呀目皂所倉作浴的競(jìng)歸蔥類真。2淘、積會(huì)邁計(jì)六內(nèi)誼容梨的會(huì)具惹體棍化本—滅—衛(wèi)會(huì)歸計(jì)火要釋素會(huì)剛計(jì)治事旁項(xiàng)會(huì)女計(jì)誓要判素靜貸態(tài)減要并素對(duì)寺價(jià)陷值曾運(yùn)驚動(dòng)失某勝一扔時(shí)斗點(diǎn)婦呈河現(xiàn)移的暖會(huì)盼計(jì)裹項(xiàng)秀目所缺作優(yōu)歸壓類固,丈包轉(zhuǎn)括慣:揀資嶄產(chǎn)朝、蒜負(fù)崖債端、偵所縱有柱者垂權(quán)肆益動(dòng)蘭態(tài)擁要灰素對(duì)時(shí)價(jià)完值讀運(yùn)暮動(dòng)悄顯礙著覽變?nèi)瘎?dòng)汽狀避態(tài)擺呈喊現(xiàn)領(lǐng)的臉會(huì)釣計(jì)項(xiàng)帽目鉗所辣作丟的財(cái)歸逢類愿,登包術(shù)括饞:掠收應(yīng)入壓、炸費(fèi)槳用知、豆利陵潤經(jīng)敲濟(jì)悠業(yè)燈務(wù)會(huì)陡計(jì)屯對(duì)鑼象陸（飄客躬體齊）確纏認(rèn)(夜一起）靜叉態(tài)敘要伯素：資蜓產(chǎn)：疤過咳去克的鉆交映易比或李事靈項(xiàng)昂形逮成象，批并步由躍企租業(yè)搞擁騎有搭或預(yù)控醋制沃的玩資巨源注，府該棍資翁源本預(yù)裹期睡會(huì)炒給產(chǎn)企殲業(yè)歲帶著來六經(jīng)貢濟(jì)覺利卵益焦。負(fù)株債：其過桃去襯的源交恥易胳或蘋事躍項(xiàng)繁形猴成植的脂現(xiàn)篇時(shí)水義攔務(wù)矩，熔履臉行個(gè)該尼義談務(wù)敬預(yù)儲(chǔ)期類會(huì)弟導(dǎo)仁致碌經(jīng)插濟(jì)做利珠益亡流毒出箱該吩企醬業(yè)纏。所散有織者岡權(quán)娛益：同投費(fèi)資憑者芬在鍋企柄業(yè)榮資夫產(chǎn)克中深享橋有煙的城經(jīng)謠濟(jì)補(bǔ)利差益周其另金享額順為走資螺產(chǎn)威減框負(fù)樓債啞后月的秘余英額舌。二備、咸會(huì)畜計(jì)挽要最素撞的酒內(nèi)故容所有者權(quán)益負(fù)債資產(chǎn)項(xiàng)目名稱（舉例）項(xiàng)目類別要素流皮動(dòng)伙資宰產(chǎn)長冒期供投以資固勁定豆資悠產(chǎn)無啄形應(yīng)資靈產(chǎn)燃及其沾他平長系期建資完產(chǎn)現(xiàn)搏金樣、級(jí)存貍款梯、庫短案期朝投鄰資把、爹應(yīng)漠收查款歐、坑預(yù)付趕款拖、舌材恐料掘、獸產(chǎn)災(zāi)成乞品收、容預(yù)轟付堆(摔侍丸攤激)杯費(fèi)戰(zhàn)用持全有識(shí)其旱他句企舊業(yè)梨的寫股云票輕、獨(dú)一訊年嘆以織上讓債劍券房吳屋乖及戲建脅筑搞物喘、押機(jī)您器葛設(shè)袋備校、共運(yùn)侵輸靜設(shè)禮備專革利東權(quán)背、悉商感標(biāo)巨權(quán)滑、花著砌作演權(quán)燃、還土咐地簡使藏用碗權(quán)長幻玉期登待掘攤摟費(fèi)流僵動(dòng)漿負(fù)籍債長抖期要負(fù)簡債應(yīng)瘡付創(chuàng)賬癥款鋸\銅應(yīng)才付組工早資鑰\曲短倆期臭借積款撤\猶應(yīng)渠計(jì)莖(庭預(yù)蒜提孕)均費(fèi)撤用長占期金借嶄款然、套應(yīng)滿付趕債聲券叫、庫其丈他豬長喬期卻應(yīng)售付杜款實(shí)鉛收屬資趟本資萍本牧公請(qǐng)積盈冬余貪公內(nèi)積未歷分榮配或利焦?jié)檶?shí)壁收全資糾本舞(懷股溫本界)資犯本咐(臥股拒本規(guī))勒溢完價(jià)血、缺法脫定醉財(cái)晨產(chǎn)世重態(tài)估尋增愈值仙、變接競(jìng)受挨捐骨贈(zèng)慎財(cái)妹產(chǎn)法財(cái)定走盈鄰余悅公訪積裹、痰任踏意悉盈幫余獎(jiǎng)公允積尚縫未水確枯定位用故途填或眠留套待蒼以懼后孩年情度嚼分占配喝的炭利秤潤（提二竊）動(dòng)唉態(tài)冊(cè)要買素收凝入：懇廣跑義伶的炒收屈入筑指花經(jīng)硬濟(jì)凳利刻益客的眾總南流冬入杰。早狹級(jí)義殊的旁收城入蠢主情要代指營紛業(yè)旋收乒入，抄即盡企烏業(yè)潛在皮銷華售免商露品愁或工提磁供禿勞撤務(wù)主等圖經(jīng)爬營恰業(yè)達(dá)務(wù)魯中統(tǒng)實(shí)啞現(xiàn)美的伙收仁入灣。費(fèi)勒用：僑廣哈義飛的藥費(fèi)屋用栽指怪生色產(chǎn)第經(jīng)離營好過致程徹中善發(fā)忠生逝的燭各旺種萍耗家費(fèi)軟。良狹付義濾的四費(fèi)樣用淋主壤要件指企世業(yè)暖為貴生市產(chǎn)英產(chǎn)駱品陪、丈勞梨務(wù)詢等憶日紗常德活能動(dòng)治所也發(fā)改生貓的旗經(jīng)諸濟(jì)輔利沉益藏的級(jí)流屆出，蔥而傻不卵包驗(yàn)括學(xué)成佩本肺(既即嶼生挪產(chǎn)步過偵程桌中機(jī)發(fā)特生鈴的筆各弄種萌直千接串或唐間徐接竟耗浪費(fèi)槐)朝。利陡潤：農(nóng)企竊業(yè)呼在桶一哄定鈴會(huì)樂計(jì)傍期癢間廁的塵經(jīng)累營獅成身果注，俊其膏金禁額兇為崇收獵入珍扣螺除胸費(fèi)烘用晃后戴的給差庫額異。.利潤費(fèi)用收入項(xiàng)目名稱（舉例）項(xiàng)目類別要素營檔業(yè)體收窗入其卻他誕收忙入包灣括映：主舅營拜業(yè)淺務(wù)搶收桿入杯如良產(chǎn)饑品暴銷即售鬧收糾入和其偽他愈業(yè)富務(wù)翻收討入(案租隱金負(fù)及生技狹術(shù)母轉(zhuǎn)何讓掌、限多灣余銀物肢資鞏處慶理蔽收乓入歇）包絕括投翠資聚收敢益和補(bǔ)增貼鄰收商入取矛得屆營希業(yè)廚收光入綢的握費(fèi)再用生淡產(chǎn)賄費(fèi)吸用包狹括搬：產(chǎn)紗品線銷冬售踐成尺本、筋銷寺售效費(fèi)假用鳳、覽銷贊售脅稅甲金部、雀管妙理語費(fèi)左用疼、臣財(cái)律務(wù)戚費(fèi)兇用庭、其迎他溜業(yè)父務(wù)忌支繁出生況產(chǎn)綠成膽本趨、季制期造眼費(fèi)芽用營嶼業(yè)墻利腿潤利笨潤建總擊額凈屠利腹?jié)櫊I鋒業(yè)驢收詢?nèi)耄龅贸珷I清業(yè)旱收沾入仰的虧費(fèi)據(jù)用的腐差梨額營津業(yè)棄利扶潤+其鮮他童收惱入－營毅業(yè)煌外倚收您支飼凈康額利體潤積總末額妻-錄所像得貼稅靜面態(tài)行要士素類間漠的福聯(lián)梅系：資新產(chǎn)酒負(fù)虎債辦所盆有兄者瘦權(quán)怪益=動(dòng)許態(tài)前要瘋素蜓間齒的檔聯(lián)焦系：收吵入續(xù)費(fèi)客用違利駱潤_=靜唇態(tài)種要滾素購與賴動(dòng)鴨態(tài)臂要灰素株之嬌間逗的片聯(lián)乘系資默產(chǎn)=負(fù)招債+所活有底者積權(quán)揭益收糧入蹤蝶費(fèi)芹用邊利汪潤(徹未慢分伴配陽)_=資啦產(chǎn)什負(fù)窩債所筆有涌者扛權(quán)似益淡(錢收忘入盆費(fèi)雜用棄)=++_5養(yǎng)4秒0－1強(qiáng)0常0=4猾0厭0+4攜01孩9撞0－1揀5已0=4錄0救(我未跑分刃配閣)5栗4麻0=1啞0涂0視＋邪(歪4圓0霜0+1顆9熊0塵－逃1掀5那0暑)負(fù)債所有者權(quán)益費(fèi)用收入利潤資鹿產(chǎn)第添二罩節(jié)木會(huì)根計(jì)須等縣式一積、誓會(huì)董計(jì)懷等睡式核的撇表理現(xiàn)獲形仿式1俗、貸反雪映甜資年產(chǎn)黨、災(zāi)負(fù)虎債刺、駁所律有百者釘權(quán)雹益識(shí)之皮間辟數(shù)蠅量號(hào)關(guān)橋系燒的籌會(huì)復(fù)計(jì)粘等籌式資秧產(chǎn)寸=稻負(fù)蠻債歌+壺所騎有昆者網(wǎng)權(quán)潑益2廁、挺反墻映方收瓦入記、境費(fèi)浮用礎(chǔ)和績利丘潤吼要?jiǎng)澦亟浦奸g發(fā)數(shù)虹量溉關(guān)阿系白的每會(huì)告計(jì)央等怕式收組入兆－儀費(fèi)呼用侮=勺利筒潤3袋、虧綜睬合匙反進(jìn)映輪各初個(gè)飽要怕素綱的波關(guān)熟系感的漲等淋式資蟻產(chǎn)勇`耐=鍵負(fù)廣債紀(jì)+值所炕有逃者絕權(quán)機(jī)益庭+周（圾收跌入段－薦費(fèi)占用碧）二堆、茄經(jīng)團(tuán)濟(jì)阿業(yè)有務(wù)斤對(duì)挽會(huì)哭計(jì)峰等刷式汪的算影熟響經(jīng)巡壽濟(jì)急業(yè)炸務(wù)縮慧的截發(fā)育生味不靜會(huì)脈改搭變潤會(huì)亞計(jì)找等宜式第家三申節(jié)宗財(cái)持務(wù)壁會(huì)勁計(jì)漏的工基告本絨假初設(shè)一石、共會(huì)槳計(jì)剩核嘉算漠的道基眉本構(gòu)假醒設(shè)1職、旨含備義指倘對(duì)深會(huì)乳計(jì)萍賴愚以猛活扒動(dòng)崇的梢客床觀榴環(huán)伴境段所父作扁的場(chǎng)基浙本撞假庭定吃.會(huì)靜計(jì)意環(huán)割境滴存倡在警著慢許甜多銜不診確常定等因任素艘,紹進(jìn)巧行走會(huì)咬計(jì)蟻處徒理源中銳,僵難膊免盯運(yùn)墨用觀判難斷萄、泛估婆計(jì)腥。枝為茫此牌,襖必猴須摧對(duì)特此把作銅出陳共獵同醫(yī)認(rèn)波可選的口假賤定愧,緒才益能些保誤證贊提齡供蘭可敲以碧理聾解寬的紫會(huì)役計(jì)無信掛息墾.2漲、所內(nèi)簽容（迷1身）曠會(huì)味計(jì)開主農(nóng)體（哭2蝴）否持后續(xù)臨經(jīng)找營（量3猾）球會(huì)削計(jì)拾分共期（著4斬）柿貨呆幣巴計(jì)勾量（河1駐）會(huì)巖計(jì)絞主芽體英假貴設(shè)會(huì)等計(jì)躺主債體的啊涵拜義配:潔會(huì)蝕計(jì)狠為檔之金服黃務(wù)留的駐特歲定少單聞位垮.會(huì)爬計(jì)連主租體的橋范欺圍嬸包羊括蜂:谷企泊、把事夸業(yè)撒單冬位泄;柜企訴事禁業(yè)鞏單揉位揚(yáng)中技能胖單扭獨(dú)典核浪算雙經(jīng)涉營阿(墻事權(quán)業(yè)劃)綱成捆果舉的喘內(nèi)金部戀單睡位輔;屈企據(jù)業(yè)休集度團(tuán)常。會(huì)油計(jì)慣主才體腿假奶設(shè)的鬼內(nèi)村容類:配會(huì)錘計(jì)卡只澤是貧計(jì)酷算崖、險(xiǎn)記出錄認(rèn)、碌報(bào)市告繩特家定陷的兆會(huì)秀計(jì)殲主詢體要經(jīng)幸營針活窯動(dòng)濾或主財(cái)論務(wù)巴收速支輔活吳動(dòng)紛及笨其復(fù)結(jié)生果綱。會(huì)肉計(jì)哪主泡體蹲假比設(shè)的冰要抖求辦：啄2艇個(gè)掛嚴(yán)桌格丸區(qū)訓(xùn)分崖：①質(zhì)會(huì)加計(jì)親主鍵體雅與舍主患體暮所換有菠者糾;②呢會(huì)哀計(jì)攜主忽體旺同膝與卷主挖體幸發(fā)帥生機(jī)經(jīng)表濟(jì)直關(guān)坊系棚的摔別圣的膠主言體的.（瞧2櫻）罩持丑續(xù)代經(jīng)嶄營每假飄設(shè)涵蹄義回:雹企脹業(yè)異存剩在碎的無時(shí)敏間剪是秧沒鞭有丸限保制狼的加,泊可沙以撿持往續(xù)雀它返的天經(jīng)怖營味活坊動(dòng)廢,攀直棄到售實(shí)殼現(xiàn)喜它內(nèi)的鄙計(jì)亡劃幅和夕受展托解責(zé)源任昏.持潮續(xù)它經(jīng)阿營通假院設(shè):蠟在綱企頸業(yè)掌沒郊有雁明帥確籍的喉反迷證供要減終曠止妹經(jīng)女營拘活鋪動(dòng)仗時(shí)渾,螺應(yīng)日認(rèn)并為舌它退可犯以哄按字現(xiàn)星有晉的祖規(guī)晨模峰、觀條舍件打、退目悄的郊繼手續(xù)度它腿的禮經(jīng)信營豈活闖動(dòng)辟.持縣續(xù)抬經(jīng)宜營的假程設(shè)要謠求勉:①赴執(zhí)喘照片公業(yè)認(rèn)均的崖原漂則寧或賭制連度赴的難要橫求筑對(duì)擦其組經(jīng)撕營胞活褲動(dòng)灰及餡其占結(jié)談果近進(jìn)呈行暈記軍錄戴和拴陳請(qǐng)報(bào)壁;②部會(huì)蛾計(jì)默要揪素鞭的音計(jì)注價(jià)表不嫌考榆慮亭清瓶算琴的啄要段求富.（角3勒）絹會(huì)也計(jì)雖分臨期鬼假借設(shè)涵傻義睬:剛對(duì)竿會(huì)帶計(jì)漸主敞體倒持科續(xù)蠶時(shí)查間繼人陶為臣劃證分訊的等施分牙階盤段距.分受期神假困設(shè)內(nèi)錯(cuò)容論:何會(huì)片計(jì)暮應(yīng)旨定峰期漁揭界示獲經(jīng)門營外情粗況帖及伴結(jié)臺(tái)果竊.分莊期渴假股設(shè)要判求球:去①朋定滅期溫編芒制沫財(cái)隊(duì)務(wù)射報(bào)慎告貨(俘年骨\粗季鳥\斑月幕報(bào)染)②摔按角照威權(quán)舅責(zé)灘發(fā)仍生刪制掀原拳則奮,擴(kuò)采泛用形特進(jìn)殊雀程纏序萌,交以竄分酷清前各渣個(gè)哀會(huì)偏計(jì)系期惹間獲的吧經(jīng)傍營為業(yè)竊績揪和隱經(jīng)諒管壘責(zé)令任也.（槍4凍）途貨穴幣森計(jì)旗量夠和膀幣虛值廈不蝦變杰假庫設(shè)（周一汽）退貨況幣編計(jì)渴量榜假由設(shè)漲－布－肅對(duì)魯會(huì)梁計(jì)危信卵息筍表武現(xiàn)景形儲(chǔ)式哀所梢作當(dāng)?shù)姆技傧Χê瓬亓x胞：男以隊(duì)貨恢幣賢作室為彎會(huì)肯計(jì)趙要涼素減的貓計(jì)映量自單史位內(nèi)警容諷：亂會(huì)醫(yī)計(jì)細(xì)記蜻錄歪的財(cái)數(shù)挎據(jù)牙以召及計(jì)根方據(jù)斤這唐些濾數(shù)振據(jù)誤整套理甜、耀匯大總沉、門加某工其生從成擇的束會(huì)繳計(jì)厘信踏息嘆，步都嚴(yán)可梢以南以惑貨墊幣拍作林為嚷計(jì)借量護(hù)單芳位仁。要仰求浩：布確術(shù)定擁一甚種炮貨允幣刻為倍記涉賬壁的隙本罷位渡幣棟；彼業(yè)纏務(wù)處收辛支牢以澇外就幣圾作聽為隸計(jì)耽量竹單麗位棋的頸，道編問制馬報(bào)花表學(xué)時(shí)銀，刺應(yīng)鑒折杯算拌為課本河位吉幣斧。（增二遍）雁幣作值給不旗變梨假告設(shè)測(cè)－弓－桂貨夜幣獲計(jì)躺量扒的近補(bǔ)矛充撫假紋設(shè)涵牽義荷：膏用障作即計(jì)近量茫單映位姻的扶貨播幣覺，煮其修購槍買領(lǐng)力勞是廢固壩定翅不戚變內(nèi)的未。內(nèi)慶容增：漢以顏貨組幣亮計(jì)圓量拿的刺會(huì)膨計(jì)羞信鋒息前，是其付價(jià)綱值住量筍是厘可過比帽的傳，邀可征以畫通特約寇計(jì)技算聞。（筍幣鏡值蝴不碰變茶假纏設(shè)亦并妄不敏否后定它貨灰?guī)趴诘奈疑齼斨刀獭⒈瀑H崖值誓，產(chǎn)但厲從慘較析長歷時(shí)歐期穩(wěn)看宣，漫它炊們蔽的腦作轎用緊可菠以沃互間相缺抵推消甚）要鈔求東：施以淋歷采史害成屆本資作繡為華計(jì)蠅量繪的借依種據(jù)榮。第脫四亡節(jié)搭會(huì)傳計(jì)消核神算噴的閣一蜜般畫原弦則涵糞義抗:音建燈立僵在扒會(huì)戲計(jì)斜基踏本應(yīng)假博設(shè)衣基禿礎(chǔ)王之那上暑,胞用指以關(guān)衡鍬量抵或趟指互導(dǎo)捷會(huì)廈計(jì)艦工堵作閥的飾原述則躲.一綠、訂體像現(xiàn)側(cè)總尚體戴要覺求集的工原僅則1婚、老客何觀艱性2篩、薦實(shí)趨質(zhì)排重減于窗形驅(qū)式3擱、裂可烈比想性4體、掩一國貫川性二梅、食體溫現(xiàn)就會(huì)柜計(jì)顧信趣息禽質(zhì)聚量彼要扭求校的鐘原證則5獲、械相膽關(guān)弊性6匯、懼及妖時(shí)舌性7壯、沸明躺晰們性三鵲、速體啞現(xiàn)攏會(huì)奪計(jì)促要箱素俊確巴認(rèn)經(jīng)、驗(yàn)計(jì)真量碼要吧求云的膝原炕則8戒、散權(quán)單責(zé)絲式發(fā)籃生沃制胖原鉛則9夫、滋配牲比蓄原冶則1蹈0棵、走歷敢史乘成椅本滔原師則1墻1每、檢劃票分蔽資蹲本博性蠶支抓出箱與館收傲益熱性瘋支各出污原陶則1雁2百、哲謹(jǐn)腎慎餡性即原獻(xiàn)則1裂3英、喚重繭要具性補(bǔ)原四則實(shí)毒質(zhì)醋重乏于竹形掘式實(shí)肝質(zhì)制重湯于域形殼式巴原粉則秘是藥指擁企你業(yè)剝應(yīng)果當(dāng)馬按宅照折交叮易托或襯者消事香項(xiàng)淹得經(jīng)革濟(jì)住實(shí)匯質(zhì)進(jìn)火行忠會(huì)轎計(jì)股核經(jīng)算群，皆而隨不弱應(yīng)宰當(dāng)楊僅摟僅墳按溜照禁它舌們先的法音律碗形叮式作侄為窗會(huì)植計(jì)芝核章算坦的捧依專據(jù)晉?？炯磮?bào)經(jīng)文濟(jì)清實(shí)編質(zhì)坡重音于晨具征體赴表細(xì)現(xiàn)注形趣式趣。這食一若原竿則馬不妹僅意是答一矮項(xiàng)重重閉要撤的袖國伴際混會(huì)紙計(jì)繪慣喬例單，糞也原是頸國卵際詞上驗(yàn)制掠定抵會(huì)陣計(jì)剝準(zhǔn)降則福所狐遵出循宴的洋原劑則桃。壤我趕國藝現(xiàn)黨行發(fā)的允會(huì)敵計(jì)僵準(zhǔn)帽則引中凱某巾些瞧規(guī)兵定關(guān)也轟已裂經(jīng)漢體扎現(xiàn)更了少這箏一林原穴則雪。團(tuán)例樹如速，暫我慌國上《領(lǐng)企叔業(yè)彩會(huì)泰計(jì)格準(zhǔn)爬則楊的—降—收吧入狹》聲中對(duì)將志收瘦入惱確止認(rèn)樸的舒條凝件長主筑要著限懇定敢在急商木品柴所拘有因權(quán)筋上授的增主下要裂風(fēng)螞險(xiǎn)庸和砍報(bào)薪酬濫發(fā)刊生杰轉(zhuǎn)傘移盟等盞實(shí)舉質(zhì)傍性遵條潤件青，形而沾不櫻是油所豎有貸權(quán)詳憑密證勒或令實(shí)放物暖（綠如仰現(xiàn)奏金腔）迎形召式終上查的喉交振付傳。弊我榜國輛在瓶制樓定穴會(huì)孝計(jì)菠準(zhǔn)認(rèn)則慢、勺制漏度沸時(shí)湊雖穿遵活循初這以一燃原裁則蛾，盾但宇一捆直億未趙將剪其希明晚文津列好示狡于脊會(huì)別計(jì)屯原看則趁部編分嬌，遞新啞制鬧定廁統(tǒng)膏一禍的抖《木企叢業(yè)猛會(huì)蓮計(jì)軌制凈度循》最首狀次該將獵這再一脊原孟則幟補(bǔ)橫充瞧進(jìn)瘋?cè)唷Ｖ饕蠡竞x原則真調(diào)實(shí)性會(huì)監(jiān)計(jì)腸信凝息反及投會(huì)良計(jì)圓所確團(tuán)認(rèn)芹的咬經(jīng)真濟(jì)轉(zhuǎn)活機(jī)動(dòng)追必須桿客劃觀伴真腐實(shí)傍,嘆因拿而威是可笛靠題的.①雜會(huì)錘計(jì)究核宰算順應(yīng)您當(dāng)祥以油實(shí)址際個(gè)發(fā)診生聲的叫經(jīng)曲濟(jì)跨業(yè)史務(wù)潔為終依貞據(jù)誼;饒②關(guān)這足些捕信蘋息襲和爛數(shù)蝦據(jù)裳是鴨合隊(duì)乎事尾理刊和測(cè)邏銅輯且的盯，嚴(yán)可居以級(jí)驗(yàn)政證否的俗;打③刻會(huì)恐計(jì)侍人尊員賊應(yīng)潛客縮慧觀偏公毅正句不啦偏益不扣倚相猴關(guān)性會(huì)培計(jì)噴所胡提基供寺的蒼信截息必挖須剝是蠅用梁戶環(huán)經(jīng)蝴濟(jì)口決策禁有極關(guān)準(zhǔn)的①射會(huì)彩計(jì)騎應(yīng)勿全師面貓?zhí)岚l(fā)供尸滿皆足刑各紋類另信少息煙用壤戶產(chǎn)經(jīng)扮濟(jì)顛決賭策貢的默財(cái)短務(wù)菊信劍息克；誼②緩這延些策信抱息切與欠用考戶款決耽策言的會(huì)問贈(zèng)題允是速關(guān)情聯(lián)投的肌、蓬有永用玻的一犬貫性會(huì)腹計(jì)名處觀理蓬的區(qū)方沸法卸應(yīng)當(dāng)脈前懇后望期稱一辦致①卻不原得仇隨欠意協(xié)改決變坑會(huì)吸計(jì)學(xué)處尿理鈔的吩程望序?qū)し诫姺á诶绱_項(xiàng)有心必瞎要曲改快變美,拌應(yīng)表說捆明忌原桐因叛及蜘其前對(duì)財(cái)走務(wù)倉狀般況緣瑞\供經(jīng)蘆營童成噸果起的久影圾響基本要求基本含義原則

可樸比性會(huì)善計(jì)助指逼標(biāo)其口象徑陸一致夠可用以導(dǎo)互集相命對(duì)雀比①午橫透的廉(址各翅主桿體臥)僑指圣標(biāo)幕口嘩徑襖一刪致②吹縱浸的叼(聚前晴后硬期威)此程槐序鼓方掙法坐一窩致按異規(guī)廣定汽期極限催及字時(shí)溜記錄泥和叔提心供皮財(cái)變務(wù)玻信育息及助時(shí)性①烈本手期妹事睛項(xiàng)惡應(yīng)至在煌本騰期噴全矩部兵確都認(rèn)板記漲錄辛;②槐按嚷規(guī)蛇定奇時(shí)奶間暢編諸報(bào)獸報(bào)慣表重饑要性會(huì)增計(jì)詞應(yīng)表記窗錄捐提趴供罰一炮切有點(diǎn)用犧的禮重臂要嬸信具息①滾在綿財(cái)錯(cuò)務(wù)芳報(bào)搜告服中耗,哈重御要頓信曬息辦應(yīng)閑單她獨(dú)列憤示誘,事非唇重錯(cuò)要梳信聲息穿可勉以漂合蛋并怠;②淺與傷成敞本—效煮益稱原雞則另配扯合榆使搞用明葡晰性會(huì)踩計(jì)抓記床錄落和厲報(bào)損表小應(yīng)味清晰連明樂了育,悼便率于舟理閣解雕和運(yùn)珠用提命供盜的帆信捧息挖和列記偶錄執(zhí)它遣們比的茄程注序咬、的方百法禽都啄應(yīng)害是搬通坡用震的終,砌愿穴意領(lǐng)學(xué)觀會(huì)本正陶當(dāng)傾使墓用封的沾人膜都伍可緊以屑學(xué)英會(huì)謹(jǐn)腹慎性對(duì)溝于叨收詠入峽\策費(fèi)借用姜\戀損碰失處黃理曠持鋪穩(wěn)惱健燥態(tài)銳度①圖充哨分括預(yù)洲計(jì)束可味能谷的賭損賴失池\敢費(fèi)恐用殺\翅負(fù)岸債②型收良入迷實(shí)相現(xiàn)微后恨才廊確共認(rèn)徒,時(shí)少錯(cuò)或?qū)毑缓揞A(yù)盛計(jì)可醬能蠅的低收保入Z權(quán)超責(zé)肉發(fā)護(hù)生樓制害原您則催（稼舉跨例江）1權(quán)塵責(zé)既發(fā)岔生:財(cái)指星某汪一欄會(huì)捎計(jì)蓬期量間遭取第得休收型入嫌的題權(quán)正利恒\雕承孤?lián)┵M(fèi)叼用董的妥責(zé)輝任諸的今形構(gòu)成2涵賺義:侵收須入落\仔費(fèi)失用原應(yīng)刮當(dāng)皺在珠收礦入缺權(quán)棗利梅\體費(fèi)較用匆責(zé)鵝任蒸形巨成苗期乎間奴予汁以撐確烘認(rèn)抓而緩不裂管祝該聽期屠間獎(jiǎng)是董否樣收稍到渡或者付艷出北現(xiàn)顫金筐或過現(xiàn)散金絲式等羽價(jià)滿物姐.要議求:①話一生項(xiàng)械收由入衰或扛費(fèi)分用崇只害要白是往在骨本五期拌發(fā)沉生亞(應(yīng)地屬倒本刑期)擋,猶即面使檢本噴期占沒并有膝收按到判或特付猾出杏,毫也律應(yīng)落在耗本刪期幕確悔認(rèn)綱;簡反戚之樹,自即似使算本共期莫已射經(jīng)茫收效\洲付疾,督也歉不房誠能普作紛為費(fèi)本燈期烏收瞞入蟲\蝕費(fèi)紫用籌確皂認(rèn)足記叢錄南.②賓跨此期描的躬收刃入辦費(fèi)自用味,罰應(yīng)交采漠用流特古殊阿程季序醬和祖方觀法飄記玻錄汪和疊分叔配頓.蛙0歷寄史裂成生本艇原揉則1歷稻史翼成單本:避指自資致產(chǎn)告取翼得裹時(shí)齡的捆交桶換愉價(jià)暴格梯.2涵優(yōu)義:冶會(huì)溜計(jì)研對(duì)上資初產(chǎn)織的遠(yuǎn)計(jì)戶量椒,拋應(yīng)字以正當(dāng)炎初包取鍋得次該圣項(xiàng)適資哭產(chǎn)桑所憑費(fèi)最成級(jí)本序?yàn)閴褬?biāo)鍵準(zhǔn)移.3要擔(dān)求:病①木各羞項(xiàng)胸財(cái)膊產(chǎn)喉物算資嫌應(yīng)欄按冒當(dāng)絨時(shí)幼取呢得柱的非實(shí)瞎際玩成詢本攤計(jì)哲價(jià)碼;②墾歷潛史判成多本鎮(zhèn)一塑當(dāng)?shù)敬_武定鞭,糊不炕得垃隨攏意答變遵動(dòng)斯,蘆物擋價(jià)優(yōu)變際動(dòng)剛時(shí)揉,街除鉆國娘家獸另壯有喘規(guī)本定系者扛外叨,域不同得城調(diào)糠整緞其丑賬布面律價(jià)塌值煎.配袍比竄原色則配劇比:轟收照入扔(著成催就己)劃與濕費(fèi)定用任(陷代樣價(jià)蘆)求進(jìn)沙行歐配唱合軌比惕較租.涵昏義:御收巖入租必哄須耳聯(lián)皆系獲費(fèi)或用澡在薦相資同曬的鞠會(huì)通計(jì)參期減間重予幅以格確減認(rèn)燈.要附求:很一杜項(xiàng)傘收刑入僵在纏某屢一幕特刪定態(tài)期吸間究一耕旦侮予俗以狼確登認(rèn)蒼,挖隨災(zāi)后松,振與憐該抖項(xiàng)矛收剪入宰有揀關(guān)婚的攏費(fèi)章用袋也仔應(yīng)蹈在懶同趣一愛期款間附確某認(rèn)挪.與掃一飯項(xiàng)氏收西入繼有綢關(guān)史的觀費(fèi)榜用掛包股括蒼:郊a鼠與頌?zāi)城№?xiàng)針收攔入傲直慘接此有掃關(guān)聚的蛇費(fèi)殲用娃,贈(zèng)如推銷脊售飛收諒入室與神銷隔售旦成際本點(diǎn);屈b招與頂特寒定喇期算間羅有愧關(guān)旺的霸費(fèi)至用璃,右如傭期議間黨費(fèi)紛用趙;虧c鳴本畫期騰發(fā)芝生硬,刻無艷法濾確趁定屬與域某退一智特坡定左時(shí)善期魔有貸關(guān)璃的廁費(fèi)陣用姥,零如辭管姥理灣費(fèi)援及蠶營屠業(yè)絕外察支醫(yī)出泊的且一蜜些再項(xiàng)潔目她.合劍理防劃曲分虛收謹(jǐn)益拍性座支完出扒與腳資乒本匠性舍支喂出甘原準(zhǔn)則收帖益常性急支番出:婚為季取責(zé)得揪本止期脫收屬益川所撤發(fā)途生馳的泛支之出但,歌其貴受柴益鼻期愚在革本匹期讀,摔如膝銷表售躁成繪本張\吉管追理億費(fèi)反用存\礦銷勿售撓費(fèi)制用款\詢其媽他裁業(yè)鴨務(wù)怕支且出紗等津等熊.資吃本念性條支情出:蘿為繼取激得蠶受欣益驢期晃在飄1擔(dān)年暫以勵(lì)上估的重財(cái)用產(chǎn)帝而樸發(fā)站生某的第支溝出往,狠如廟購朝置肆固餅定因資天產(chǎn)焰\頂無岔形蹤蝶資奶產(chǎn)乖支披出腦,單開鴉辦騙費(fèi)鬧\制長盆期童待套攤牛費(fèi)種等份.涵隨義:鳳應(yīng)拾合高理稈劃修分響并查正果確勉陳易報(bào)禁收鐮益結(jié)性溪支號(hào)出破和蠢資候本冠性送支屈出鐵.基禍本見要蔬求:①驕凡屬是就本英期坡受劇益旱的慰支繡出葵,木應(yīng)權(quán)全巡壽部擾列乎為熱本頑期紛費(fèi)但用弟②沈凡終受萄益挖期過包夜括詢相照連下接動(dòng)的飯若辦干牢會(huì)隱計(jì)購期說間拼的游支腎出叫,最發(fā)糖生那時(shí)陶應(yīng)你列規(guī)為乒資牢產(chǎn)雄,右然闖后價(jià)按只受塞益尊期過間遷分受期紅轉(zhuǎn)疑作告費(fèi)敗用毅（繪如胞待艘攤滋費(fèi)拼用屢、祖長在期猜待蹤蝶攤色費(fèi)缸用驅(qū)）步.問睛題典：是訂否向每擋一項(xiàng)個(gè)分月貞的響收磁益咳性對(duì)支佛出醬就買一登定剩是疾當(dāng)溜月坦的監(jiān)費(fèi)號(hào)用框？權(quán)胞責(zé)魂發(fā)穩(wěn)生柱制截實(shí)掠例根賽據(jù)媽某歌企畜業(yè)悔9串月僑發(fā)忙生股的象下殖列陣經(jīng)斑濟(jì)但業(yè)冷務(wù)神確甚定候本廢月熱收網(wǎng)入伶、往費(fèi)裁用道：①銷狠售輛產(chǎn)血品貪收睛到館現(xiàn)蒼款句1鞏2嫁0徹元②銷貢售衰產(chǎn)用品騙1記2吐0叨元堵，妙購簽買甚單法位錦A丑交倦來介現(xiàn)堡款裕5撞0炊元椒，狡余惜款歐暫廁欠③收沃到預(yù)購危買弄單族位朝A今前禍欠登貨貼款歐1拳2右0固元④收愉到熔購靜買來單倘位固B濕預(yù)請(qǐng)交少貨歲款申1吩2論0甜元⑤收插到運(yùn)C倆單亞位亡交門來灰9首—武1濃2裝月客份承倉瀉庫退租冤金質(zhì)1吃2抽0甲元⑥本歐月池已委銷閘售喇產(chǎn)促品嘆的心生指產(chǎn)立成模本厚1齡0裕0喬元⑦本牌月完應(yīng)屢交框所黃得束稅真1安0冠0色元恰，漁未呢交⑧本盯月鑼交天納回上把月六所錫欠戚辦睜公覽電瓜話鴨費(fèi)厭1碎0畏0泊元⑨本順月衫財(cái)偵產(chǎn)丹保夕險(xiǎn)編費(fèi)咳1酸0組0較元泛，誼已管交頓5湯0量元泰，棋余晉款診暫魂欠⑩支般付咬管狼理陵部視門鞠1溫0拼-工-粥1則2丙月域份圾報(bào)宋紙妖訂挖閱殿費(fèi)嫩1車0尚0靠元收茅入①已1松2瘡0+②賣5端0+③鉛1沙2壯0+挎④1撕2谷0+⑤厚1唱2森0=5撿3拴0(槐元壇)費(fèi)贊用⑥志1非0排0+⑦敬1桿0罰0+⑧1剝0貪0+⑨廊5紀(jì)0腎+⑩1恥0衡0=4豬5流0(參元棚)收閥入①催1耍2的0+②獻(xiàn)1煉2鹿0+⑤知1重2此0÷4=2備7精0(壯元例)費(fèi)殃用尖⑥班1戰(zhàn)0柱0+⑦納1畢0眾0+⑨曉1蜻0品0=3屠0謝0(醫(yī)元憐)收緩付主實(shí)調(diào)現(xiàn)狗制權(quán)歌責(zé)捐發(fā)蜂生眾制第施五完節(jié)豎財(cái)牌務(wù)尺會(huì)竿計(jì)悲程疊序一竿、盲確嘉認(rèn)二安、鏟計(jì)魂量三吵、針記喝錄四宵、區(qū)報(bào)腥告A期公齊司閑上聽月墓末拿庫栽存窯甲抽產(chǎn)涌品航4轎0網(wǎng)件寬，稅@唐生閃產(chǎn)該成芳本顧1浸萬畝元溫月火生腔產(chǎn)救完錯(cuò)工第入座庫鑒6腦0歌件鳴，疫@貴生徐產(chǎn)德成令本震5掃0攏0守0兵元梯，水庫紹存粗產(chǎn)塑品備合炮計(jì)櫻7塵0眼萬趟元石。信本奔月蘇銷弦售偽3混0編件絲式，揮@區(qū)售啄價(jià)麗8狼0燈0字0通元川。牽計(jì)它算庫產(chǎn)覽品井銷邁售刃利飼潤影。方閥法滑一呼3香0單件謊×孩0得·錯(cuò)8電萬臥元唯/普件宜－救3丘0奴件鑒×杰1算萬松元攜/奧件=藏－碗6碼萬鄭元方孫法聾二炭3牲0學(xué)件腿×幕0螺·林8比萬陽元鍬/濱件類－槍3毅0購件窗×柿0意·贊5源萬揪元稠/漏件=識(shí)9僚萬黨元方姑法叢三姑3草0潤件狐×隆0擋·割8買萬員元膏/望件輕－鹽3尿0黃件漿×敢7者0番萬罰元畜/賭1蹤蝶0甜0孤件=賽9膛萬窯元先醫(yī)進(jìn)片先爛出熄法后訊進(jìn)錢先劫出娛法加禍權(quán)拍平凳均叨法第沃四逢章提復(fù)賴式炸記付賬航方但法第森一糠節(jié)康會(huì)劇計(jì)纖科束目第臟二業(yè)節(jié)嚴(yán)會(huì)蜓計(jì)板賬右戶第盾三剖節(jié)岡復(fù)盡式坡記填賬飄法第攤四料節(jié)革會(huì)歌計(jì)核循盟環(huán)第肅一采節(jié)妖會(huì)塊計(jì)系科練目一獵、孝設(shè)訂置盤會(huì)革計(jì)拖科灑目陷的準(zhǔn)意詢義二珍、販設(shè)朵置阻會(huì)最計(jì)里科巡壽目緊的稻原掀則三庭、嫁會(huì)停計(jì)皂科眼目吸的露分辦類解和義編暴號(hào)一進(jìn)、宰會(huì)模計(jì)眉科斜目射的袋意療義(溫一誕)析什恭么蕩是囑會(huì)耳計(jì)徐科且目會(huì)園計(jì)鳳對(duì)遞象市(據(jù)即繡會(huì)鑒計(jì)袍要嬸素雨)因按例經(jīng)噸濟(jì)框內(nèi)顛容條進(jìn)案行轎歸浴類估,洲每呀一節(jié)類析別梢的質(zhì)名步稱修即暗為陷會(huì)迷計(jì)辰科鐮目瞧。斥科炸目喝本藍(lán)身型的撕涵麥義忘就英是屬歸尺類屆的年意府思界門亞斬門綱目科屬種虎白彩菜動(dòng)青物脊蔥索脊區(qū)椎哺捎乳食票肉貓貓虎植以物種密子被襲子雙艇子隸葉十互字殘花十吸字衡花油碌菜白伶菜(構(gòu)二盼)植設(shè)掏置漸會(huì)夠計(jì)土科胸目衡的抖意浩義二曉、被會(huì)臭計(jì)注科袋目展設(shè)燈置筒原番則1樣不作遺鑒漏殼、程不割重傳復(fù)會(huì)綿計(jì)坊要厘素會(huì)繩計(jì)姻要筍素會(huì)膽計(jì)器要鵝素123412341234╳╳P2獄會(huì)能計(jì)媽科篩目苗設(shè)鍵置說的沒多楚少燦，精既攝要才考爆慮雷對(duì)狂內(nèi)衣、言對(duì)沙外朗提擁供舒會(huì)藏計(jì)丸信挑息淹的佛需鉆要平，氧又噴要椒考庭慮與節(jié)磨約盾及賺會(huì)而計(jì)驅(qū)工壞作畫的恐需破要貪。3枕會(huì)韻計(jì)最科妥目憐的瘋名開稱妹應(yīng)凳該林統(tǒng)銷一掌、杯規(guī)柳范代，芝通洪俗告易騰懂償,截體漿現(xiàn)蹦會(huì)吼計(jì)旗主平體領(lǐng)的嬌特氧點(diǎn)沙。三采、勤會(huì)暴計(jì)林科堆目瘋的毛分稻類普和遷編莖號(hào)1以、弓會(huì)舊計(jì)攪科鹿目疲的肚分碼類（傅1賊）勁按染會(huì)射計(jì)鄉(xiāng)豐要僑素耽分成：（閱2援）另按親會(huì)某計(jì)猛科英目困層得次瘋分主：原廣材單料一恰級(jí)俗科舞目二擦級(jí)貞科哪目三四級(jí)酒科怕目原蟻料換及執(zhí)主潛要模材短料輔屈助熄材造料包勢(shì)裝俊材餡料?舒1幼2墻鋼五板?廊1顛4略鋼粗板第漿二阻節(jié)相會(huì)技計(jì)么賬基戶一萄、河設(shè)蛛置觀會(huì)若計(jì)懶賬眾戶需的向意廟義二倡、螞會(huì)護(hù)計(jì)友賬蠟戶描的等結(jié)過構(gòu)判與逼形息式1暫、貓會(huì)喂計(jì)欺賬齊戶鑼的沃結(jié)累構(gòu)2堤、槍會(huì)增計(jì)本賬膏戶紅的般形萬式三箏、棗會(huì)廟計(jì)鐵賬荷戶砍和用會(huì)刻計(jì)川科斬目固的咱關(guān)就系一弓、筐設(shè)編置飄會(huì)瓣計(jì)嬌賬磚戶果的著意濁義(李一初)容賬創(chuàng)戶派的奇實(shí)課質(zhì)賬性戶貓是杜用晶以記分濟(jì)類秤記蜂錄籍由鎮(zhèn)定鄉(xiāng)豐量穗描扯述漫經(jīng)史濟(jì)胞業(yè)殲務(wù)嫩所擠產(chǎn)廊生師的口數(shù)