會(huì)計(jì)報(bào)表的種類(lèi)與編制要求資產(chǎn)負(fù)債表利潤(rùn)表與利潤(rùn)分配表現(xiàn)金流量表會(huì)計(jì)報(bào)表的報(bào)送、匯總、審批第十章會(huì)計(jì)報(bào)表1以日常核算資料為依據(jù)，用來(lái)集中、慨括地反映企業(yè)一定時(shí)期財(cái)務(wù)狀況和經(jīng)營(yíng)成果書(shū)面報(bào)告。意義:為投資者和債權(quán)人提供決策所需的信息為政府（主管部門(mén)，監(jiān)督管理部門(mén)）制定經(jīng)濟(jì)政策和宏觀管理提供依據(jù)未企業(yè)加強(qiáng)經(jīng)營(yíng)管理提供決策信息第一節(jié)會(huì)計(jì)報(bào)表種類(lèi)與編制要求一、會(huì)計(jì)報(bào)表定義2報(bào)表使用人政府及主管部門(mén)債權(quán)人企業(yè)經(jīng)營(yíng)管理者投資人3二議、依會(huì)賢計(jì)雪報(bào)兆表飄的僻分偷類(lèi)會(huì)計(jì)報(bào)表反如映沈內(nèi)冠容資煎產(chǎn)伸負(fù)就債樹(shù)表利伴潤(rùn)盯表現(xiàn)沾金樂(lè)流巖量賣(mài)表編柔報(bào)弄時(shí)妥間年燒度橫會(huì)嚇計(jì)送報(bào)寒表季媽度送會(huì)強(qiáng)計(jì)酒報(bào)工表月請(qǐng)份津會(huì)旗計(jì)泄報(bào)菊表服盼務(wù)爺對(duì)幅象對(duì)虹內(nèi)磚會(huì)刪計(jì)補(bǔ)報(bào)譽(yù)表對(duì)售外厘會(huì)媽計(jì)皮報(bào)掘表4編細(xì)制時(shí)單且位企還業(yè)習(xí)會(huì)從計(jì)坑報(bào)姜表匯習(xí)總收會(huì)嬌計(jì)狐報(bào)尊表反汽映壤資脅金膚形脖態(tài)靜猴態(tài)墓會(huì)也計(jì)京報(bào)浪表動(dòng)賭態(tài)糧會(huì)受計(jì)亡報(bào)蹈表會(huì)吃計(jì)陣報(bào)爬表利縫潤(rùn)濱表現(xiàn)損金家流向量沉表資掃產(chǎn)耽負(fù)懇債瞧表5三鈔、止會(huì)仔計(jì)敬報(bào)舒表阻的黨編倆制甲原近則1娛、肆數(shù)走字慢真耐實(shí)趣、咽準(zhǔn)私確2奮、瓜內(nèi)棄容鋤完窄整3肢、怒報(bào)笑送擔(dān)及刻時(shí)4嗓、澇會(huì)交計(jì)作報(bào)范表頸的裹指夸標(biāo)喝、毀口舍徑鉤必房誠(chéng)須杰統(tǒng)乳一四圓、寺會(huì)嚇計(jì)傅報(bào)蘿表榮的隸編等制細(xì)程馬序清悄查約財(cái)命產(chǎn)整跑理敗和絡(luò)調(diào)失整材會(huì)屆計(jì)欣分婦錄核靈對(duì)貪帳少目對(duì)飽會(huì)醒計(jì)件分咳錄疤進(jìn)依行植試聲算背，騎編酒制栽工壇作旅底史稿結(jié)招賬編補(bǔ)表6工俊作翼底恒稿烈的捆格被式工塊作得底算稿編秘制憶單詞位悲年娘月霞日帳戶(hù)名稱(chēng)調(diào)整前的期末余額調(diào)整調(diào)整后的期末余額利潤(rùn)表資產(chǎn)負(fù)債表借方貸方借方貸方借方貸方借方貸方借方貸方7三羅部南分散組悅成賣(mài):1匆．“江表演首哥”女部恐分企塔業(yè)肯名臉?lè)Q抓、揮編考制勢(shì)時(shí)農(nóng)間當(dāng)、劍貨睬幣槽單壘位塊和漿報(bào)房誠(chéng)表故編買(mǎi)號(hào)茄。2狠．“持表籌體肌”銅部義分反喜映吃該紐奉會(huì)拜計(jì)集報(bào)塊表渴索祝要刷節(jié)淚實(shí)付的愛(ài)會(huì)等計(jì)否信香息3．表古尾找附陡注表為尾甲附繭注歷是傲對(duì)槍資紫產(chǎn)俊負(fù)赴債準(zhǔn)表皺的喉直妙接止補(bǔ)菊充仰說(shuō)光明抓，澇它葡是污為棕了純彌劈燕補(bǔ)獲“擺表鄙體筐”直內(nèi)譜容柴的喇不脆足印而泊作農(nóng)的殖附懸?guī)Рㄕf(shuō)谷明五巷、賭會(huì)栽計(jì)北報(bào)季表吹的曬格束式現(xiàn)尚金關(guān)流怪量谷表利易潤(rùn)晉表資紡產(chǎn)儲(chǔ)負(fù)疏債傾表8第案二爆節(jié)妥資界產(chǎn)荷負(fù)啦債編表概導(dǎo)念伶：反勁映裝企伍業(yè)魂在虜某烤一狠特撤定歇日耀期域（巖月料末坦、慚季給末魚(yú)、幼半扶年親末礎(chǔ)、報(bào)年雅末男）際財(cái)龍務(wù)搶狀俯況階的暑報(bào)產(chǎn)表受，央又峽稱(chēng)冒財(cái)從務(wù)掛狀匪況鴉表紋。作狗用個(gè)：了跟解型企戶(hù)業(yè)脹所務(wù)掌須握猴的裙經(jīng)編濟(jì)貸資概源扮及歷其演分鄭布框與窯結(jié)休構(gòu)咽。了秒解篩企巾業(yè)敗資節(jié)金朽來(lái)幫源春的船構(gòu)租成懷。了調(diào)解筆企辨業(yè)損的叫償袍債紋能傍力椅。了澆解饑企設(shè)業(yè)郵未城來(lái)之財(cái)劑務(wù)斤狀阻況轉(zhuǎn)的跑發(fā)堪展傍趨淹勢(shì)什。一星、騰資錄產(chǎn)齡負(fù)鋪債脅表騰的惠概忘念懇和罷作運(yùn)用9理泉論沃依俱據(jù)超：資章產(chǎn)艱=著負(fù)哄債怒所要有遍者敞+籃所恐有登者銀權(quán)交益二帽、紅資墻產(chǎn)教負(fù)亞債伐表釋的凡結(jié)肆構(gòu)結(jié)爽構(gòu)斃：帳棒戶(hù)怒式分和狠報(bào)妥告珠式資改產(chǎn)勝負(fù)俗債央表編胃制望單跪位韻年斷月喬日斜單扁位南：資產(chǎn)負(fù)債和所有者權(quán)益資產(chǎn)：具體項(xiàng)目（按流動(dòng)性排列）負(fù)債：具體項(xiàng)目（按流動(dòng)性排列）所有者權(quán)益：具體項(xiàng)目（按流動(dòng)性排列）直普觀1胃0資鉛產(chǎn)粥負(fù)束債泳表編挪制里單存位倉(cāng)年出月握日示單菜位陶：項(xiàng)目金額資產(chǎn)：具體項(xiàng)目（按流動(dòng)性排列）負(fù)債：具體項(xiàng)目（按流動(dòng)性排列）所有者權(quán)益：具體項(xiàng)目（按流動(dòng)性排列）報(bào)侄告居式1絹1資革產(chǎn)型負(fù)風(fēng)債暗表資搬產(chǎn)婚負(fù)般債做及娘所匆有思者避權(quán)索益流侄動(dòng)亮資綱產(chǎn)貫流餡動(dòng)漸負(fù)常債長(zhǎng)蒙期大投垂資裹長(zhǎng)塵期指負(fù)輸債固淡定步資鋸產(chǎn)目所晝有澇者爺權(quán)括益無(wú)蓬形搞資小產(chǎn)輪投姜資撕資記本其顛它土資花產(chǎn)念留初存駐利則潤(rùn)三不、資亭產(chǎn)畜負(fù)籌債譽(yù)表包項(xiàng)個(gè)目許分陳類(lèi)基主本導(dǎo)分雄類(lèi)按刷流肆動(dòng)清性1筒2

貨幣性非貨幣性資產(chǎn)流動(dòng)性貨幣資金應(yīng)收款項(xiàng)存貨、預(yù)付賬款非流動(dòng)性長(zhǎng)期投資固定資產(chǎn)負(fù)債流動(dòng)性應(yīng)付款項(xiàng)應(yīng)交稅金預(yù)收賬款非流動(dòng)性長(zhǎng)期借款應(yīng)付債務(wù)長(zhǎng)期應(yīng)付款按都貨霸幣策性閘、脖非弟貨雪幣摘性識(shí)分子類(lèi)1區(qū)3列筋示植連攝續(xù)壞兩捷年錦的喬資宣料量，化“賄年網(wǎng)初古數(shù)珍”伶和抖“由年堅(jiān)末擠數(shù)岔”年乖初脊數(shù)添欄腿內(nèi)妻各隸項(xiàng)旦數(shù)磁字城即糟上忘年惡的策年每末流數(shù)年忠末骨各毒項(xiàng)赤目下?lián)暧猩详P(guān)隊(duì)賬鑰戶(hù)鵝或炕明谷細(xì)棕賬朋戶(hù)嬸的竿期喂末墾余燦額岡直聰接駝填黑列扎或塊計(jì)煎算賀分嘉析鑒填臥列網(wǎng)。。四膀、資孟產(chǎn)劫負(fù)孫債往表府編凱制1錄4資彩產(chǎn)仔負(fù)繩債嗽表牽示階例1茅5定昏義織：反赴映詢(xún)企喇業(yè)況在床一擁定京期艙間隆經(jīng)帖營(yíng)綿成趟果滔的四會(huì)政計(jì)君報(bào)黑表柏，飛又廣稱(chēng)深或龍損吊益紅表辭。作買(mǎi)用和：是處評(píng)睬價(jià)召企輛業(yè)拾經(jīng)舊營(yíng)翁成永果邪的恐有謹(jǐn)效元工蔽具罩。是匙預(yù)賺測(cè)階未顏來(lái)燦盈遺虧炕及配現(xiàn)乞金沒(méi)流鉤量彼的福基箭礎(chǔ)怪。衡躬量繩管箏理凡人尖員抄經(jīng)擴(kuò)營(yíng)些績(jī)夕效溝的笑工立具坦和棗作怪出鐮未鄉(xiāng)豐來(lái)碧決艇策慨的織導(dǎo)高航迷標(biāo)童。第螺三慶節(jié)仆利原潤(rùn)擔(dān)表鳴及敵利鴨潤(rùn)遠(yuǎn)分幟配掃表一擺、雹利永潤(rùn)栽表泥的巧概累念濱和儉作渣用1搖6理饑論掌依鏟據(jù)芽：利深潤(rùn)勿計(jì)鉤算蓬公醉式吹的潤(rùn)表白格省化1止、么利遮潤(rùn)候總國(guó)額恥=墾營(yíng)忙業(yè)左利撈潤(rùn)昌+賀投稈資拖凈漿收敏益幣+閃營(yíng)疲業(yè)胳外絡(luò)收份支袍凈肯額營(yíng)桃業(yè)開(kāi)利破潤(rùn)炕=主救營(yíng)怖業(yè)跑務(wù)樸利躍潤(rùn)+殃其末他輔業(yè)攪務(wù)株利須潤(rùn)珍-缺管累理民費(fèi)狐用覆-轟財(cái)撿務(wù)念費(fèi)放用二喉、仔利刃潤(rùn)抽表聞的直結(jié)閃構(gòu)=爭(zhēng)其珍他插業(yè)苗務(wù)艦收斯入-捕其欣他勁業(yè)潛務(wù)武支日出=裕主錦營(yíng)惕業(yè)土務(wù)貴收夾入-妥主博營(yíng)惰業(yè)婦務(wù)蓬成炕本-漿主尿營(yíng)載業(yè)蒸務(wù)乎稅盯金暈及沿附禿加-遵營(yíng)艘業(yè)把費(fèi)卷用2斤、朗凈沖利潔潤(rùn)殲=暫利賊潤(rùn)歌總探額碎-諸所棚得霜稅結(jié)虛構(gòu)丈：多絨步筆式久和疫單葉步齡式1盜7利恢潤(rùn)攻表編鋒制雄單鞭位狼年模月蔑日萌單市位：項(xiàng)目行次本月數(shù)本年累計(jì)數(shù)一、主營(yíng)業(yè)務(wù)收入減：主營(yíng)業(yè)務(wù)成本主營(yíng)業(yè)務(wù)稅金和附加二、主營(yíng)業(yè)務(wù)利潤(rùn)加：其他業(yè)務(wù)利潤(rùn)減：營(yíng)業(yè)費(fèi)用管理費(fèi)用財(cái)務(wù)費(fèi)用三、營(yíng)業(yè)利潤(rùn)加：投資收益補(bǔ)貼收入營(yíng)業(yè)外收入減：營(yíng)業(yè)外支出四、利潤(rùn)總額減：所得稅五、凈利潤(rùn)多說(shuō)步爛式1撕8利速潤(rùn)漸表編醒制揀單感位濾年周月季日仿單胡位：項(xiàng)目行次本月數(shù)本年累計(jì)數(shù)主營(yíng)業(yè)務(wù)收入其他業(yè)務(wù)收入投資收益營(yíng)業(yè)外收入一、收入合計(jì)營(yíng)業(yè)外凈支出

其他業(yè)務(wù)支出主營(yíng)業(yè)務(wù)稅金和附加期間費(fèi)用所得稅二、支出合計(jì)三、凈利潤(rùn)單喘步廉式1脂9項(xiàng)目上年數(shù)（略）金額

一、主營(yíng)業(yè)務(wù)收入

1875000減：主營(yíng)業(yè)務(wù)成本

1125000

主營(yíng)業(yè)務(wù)稅金及附加

0

二、主營(yíng)業(yè)務(wù)利潤(rùn)

750000

加：其他業(yè)務(wù)利潤(rùn)

0

減：存貨跌價(jià)損失

0

營(yíng)業(yè)費(fèi)用

105000

管理費(fèi)用

162000

財(cái)務(wù)費(fèi)用

62250

三、營(yíng)業(yè)利潤(rùn)

420750

加：投資收益

77250

營(yíng)業(yè)外收入

75000

減：營(yíng)業(yè)外支出

29550

四、利潤(rùn)總額

543450

減：所得稅

154588.5

五、凈利潤(rùn)

388861.5三屑、貌利滴潤(rùn)雞表境的臥編兩制2拾0項(xiàng)目本年實(shí)際上年實(shí)際（本欄略）一、凈利潤(rùn)388861.5

加：年初未分配利潤(rùn)0

盈余公積轉(zhuǎn)入0

二、可供分配利潤(rùn)388861.5

減:提取盈余公積58329.23

三、可供分配利潤(rùn)330532.27

減:應(yīng)付利潤(rùn)0

四、未分配利潤(rùn)330532.27

表流中主起猜始度項(xiàng)肝目睡是題利夏潤(rùn)殿表爪中藝的兔稅內(nèi)后診利臺(tái)潤(rùn)泡,艙末百項(xiàng)夸—旨—愚未垮分吉配慎利池潤(rùn)抖,最又愚與書(shū)資兵產(chǎn)屑負(fù)駝債騰表敏中獵的學(xué)未予分配配衣利營(yíng)潤(rùn)紐奉一膛致哥,突因建此雀,話該憤表蕉被溉視少為洋利調(diào)潤(rùn)皮表溉和搶資糖產(chǎn)魯負(fù)直債欠表且的田紐剃帶附聚：淚利浪潤(rùn)庫(kù)分雀配教表2辭1-欣-拋-隱復(fù)淺核徒并柱簽繭章嚼：報(bào)抗送委前漆由其各盈相礦關(guān)法負(fù)豎責(zé)浴人-礦-勸-辱裝柔訂紡：成甘冊(cè)母加分具煉封互面落，很，薪加輩蓋搶公講章-想-因-趣報(bào)好送仿：向喊投雨資鞏者版、眉管凡理問(wèn)部皮門(mén)憲提吸供擔(dān)會(huì)卻計(jì)銳報(bào)閃告-衣-傘-指期顛限：郵及庸時(shí)今報(bào)盛送第挖四絨節(jié)耕會(huì)驕計(jì)窗報(bào)責(zé)表裙的殘報(bào)膠送饅、催匯辨總趴、械審賠批一蜘、吉會(huì)昨計(jì)統(tǒng)報(bào)望表虧的沙報(bào)笑送二窗、贏會(huì)距計(jì)林報(bào)捏表尖的濱匯笨總-摧-視-對(duì)繩報(bào)潮表葉的詠完史整西性搭進(jìn)杠行企審鵲核-劫-沫-蓮所飯屬義單小位百項(xiàng)習(xí)目服直喊接患相晝加兼，以上拌下重級(jí)奮間腔的車(chē)款貿(mào)項(xiàng)交往副來(lái)酒要鍬抵沙消三前、慣會(huì)涂計(jì)贏報(bào)撒表佩的傻審購(gòu)批接封受購(gòu)部還門(mén)繡要且及絨時(shí)富對(duì)銜報(bào)衛(wèi)表倉(cāng)審已查芒和茄批襯復(fù)審驢查碌內(nèi)答容月：站完暢整曉性軌、兩正徒確聾性殺、穿合由法健性不傭完迅整險(xiǎn)要顧補(bǔ)派辦斤；閘錯(cuò)門(mén)誤波和估違垂法救違觀規(guī)癢的位，借改城正憲并襪調(diào)籠整2棉2一辯、筐分珍析定掙義以噴財(cái)側(cè)務(wù)儀報(bào)鞋表后及掉相篇關(guān)樣資買(mǎi)料敞為環(huán)依舞據(jù)厚，允對(duì)責(zé)其頭財(cái)神務(wù)弊狀賀況詞和研經(jīng)始營(yíng)塑成仗果校進(jìn)午行船評(píng)肅價(jià)作，諸為哨未糖來(lái)園決皮策飛、刊規(guī)艇劃污和赤控決制僑提尿供武相印應(yīng)存信按息典。二澆、醒分噸析利意屑義有旅助店于扇報(bào)威表宮使俯用乓者瓜評(píng)論價(jià)畫(huà)企濾業(yè)休財(cái)依務(wù)懇狀郊況歌和黃經(jīng)吊營(yíng)勢(shì)業(yè)憲績(jī)有像助編于葡報(bào)美表惡使喉用兆者頸合做理靠地關(guān)進(jìn)虧行驚投掏資趣決繳策有予助番于臨報(bào)闖表聽(tīng)使躍用蠢者破評(píng)并價(jià)姿和執(zhí)預(yù)碼測(cè)片未蘿來(lái)迎的慎現(xiàn)啞金的流圾量第券五脆節(jié)會(huì)政計(jì)奶報(bào)忍表欄分誼析2崇3三聞、界分償析主辯要朝方有法趨門(mén)勢(shì)支分現(xiàn)析續(xù)法夠、嶼比秩率讓分囑析聰法脆和陸因悠素澡替境代圈法趨通勢(shì)負(fù)分面析瀉法躬：根東據(jù)特一乞個(gè)罷企甲業(yè)箱兩垂期喂或徑連喚續(xù)揭數(shù)億期忙的縱財(cái)司務(wù)秀報(bào)阿表碼，章將輛表鋸中鑰相詞同有指樣標(biāo)黎進(jìn)使行航對(duì)適比俘分汪析翻，吸確惰定潔其警增封減管變濁動(dòng)法方駁向侍、另數(shù)鑄額肆和灑幅愿度慰，上以潑反提映刻企喝業(yè)禁的平財(cái)索務(wù)青狀照況叉和動(dòng)經(jīng)礎(chǔ)營(yíng)粗成紡果蜂的拐變散動(dòng)蒙趨輪勢(shì)敬，矛對(duì)牌發(fā)佩展鵝前莖景飼作蝕出炎正選確冷的認(rèn)推化斷卷。比稀率達(dá)分槐析維法：將攜財(cái)療務(wù)年報(bào)油表必中揪相爺關(guān)半項(xiàng)裁目什金捎額季進(jìn)盒行旁對(duì)予比四，圍計(jì)酷算航出蘋(píng)相傾應(yīng)庫(kù)的照財(cái)從務(wù)潑比壓率戶(hù)，腸并品將謙該碗比理率弟與邪上耳期出比套，沾與友計(jì)叢劃轎比島和妙同惱行停業(yè)剛平杰均釘水拔平宣比煎較互，仗說(shuō)僵明搖企耽業(yè)炒的必發(fā)壤展籃情符況滿、射計(jì)管劃危的腥完叨成索情瘋況聰，重以慌及腰與洗同庸行歐業(yè)醒的枕差垃距你，輝為喂今飄后漂改播善溉經(jīng)破營(yíng)拆管忘理誤，略提貼高泥競(jìng)勾爭(zhēng)迫實(shí)夢(mèng)力浙指質(zhì)明刮方闊向撲。2雞4因痰素瓜替鋒代件法：又候稱(chēng)困連電鎖譽(yù)替屋代觸法濃，戚用徹來(lái)蘿分撿析饅影鞏響膚某布一辣綜亡合幕經(jīng)共濟(jì)備指失標(biāo)矩各污因卡素缸影旱響胃程伙度效大酬小拉的餓一哈種滋分秀析申方躬法糠。分車(chē)析耀程撤序：（懶1炭）五確跡定灑影坦響各某爬經(jīng)貓濟(jì)油指綿標(biāo)簽的非各無(wú)個(gè)臉因糧素新。（崖2臘）捎確乳定尋各數(shù)因演素捧同漢該宋經(jīng)售濟(jì)驗(yàn)指斬標(biāo)記的零關(guān)查系救。（膚3推）按涉一玻定艱順達(dá)序礦將民各傾因盲素途逐催個(gè)立替輸代屬，撿分報(bào)析違各怕個(gè)纏因惠素味對(duì)細(xì)該規(guī)指模標(biāo)暑變師動(dòng)鳴的技影爽響性程饒度。2磨5會(huì)競(jìng)計(jì)報(bào)深表鑰分錘析查的識(shí)財(cái)篩務(wù)是指壩標(biāo)-結(jié)-仿-景短埋期谷償睡債恰能辦力嘆分亞析流搭動(dòng)疼比女率=另流稠動(dòng)車(chē)資賽產(chǎn)敲/傳流林動(dòng)弓負(fù)頸債一快般跳流以動(dòng)藥比笨率庸越愛(ài)高毛，反境映葉短烏期硬償莖債粉能謠力塵越貿(mào)強(qiáng)；理登論射上惹，飯2交：筋1的較喊合勺理反調(diào)映癢流附動(dòng)農(nóng)資外產(chǎn)償菊還擇流凳動(dòng)摸負(fù)近債蠅能考力速啄動(dòng)打比眼率畏=沒(méi)速際動(dòng)惕資峰產(chǎn)辰/祝流拜動(dòng)拋負(fù)嶼債又交酸旺性籌測(cè)稿試凍比螺率=印流敢動(dòng)駝資膏產(chǎn)乎-屢存躁貨=伴流夕動(dòng)聚資銅產(chǎn)恭-輩存秧貨施-翁預(yù)讀付汗賬吊款臺(tái)-象待垃攤海費(fèi)旦用維重持迅在申1抹：偶1較聰為伏正桂常2付6資訓(xùn)產(chǎn)怎負(fù)澤債件率塘=引（荷負(fù)景債瞇總趴額匹÷偽資樂(lè)產(chǎn)桶總結(jié)額掠）環(huán)×宋1盾0莖0踩%債杜權(quán)銷(xiāo)人版希欲望竄負(fù)浙債白比悶率婦越產(chǎn)低再越充好逆，息其西債登權(quán)就保料障鴉程阻度要越節(jié)高栽。勾一槳般遭情貫況伴下珠，償負(fù)渴債第經(jīng)副營(yíng)縱規(guī)臭模乎應(yīng)慢控宣制撫在擋一良個(gè)捏合云理禍水丟平嚇，焦過(guò)棋高魄，砌經(jīng)奶營(yíng)郊風(fēng)含險(xiǎn)倚越泳大伙.-卷-揀-宮營(yíng)燈運(yùn)沉能惰力網(wǎng)分蛛析應(yīng)奸收隙款面項(xiàng)悟周潮轉(zhuǎn)來(lái)率次允數(shù)=梳賒計(jì)銷(xiāo)古收生入妹凈謀額穩(wěn)÷歉應(yīng)階收謎款儀項(xiàng)臂平探均吐余挨額=聚銷(xiāo)肌售校收電入－咬現(xiàn)著銷(xiāo)葵收厭入－貿(mào)銷(xiāo)介售殃退具回－兩銷(xiāo)碰售樣折敬讓?zhuān)N(xiāo)比售廉折烈扣=叮（捆期幼初奧應(yīng)示收洋款攏項(xiàng)澆＋期片末庭應(yīng)溝收術(shù)款呀項(xiàng)撕）缸÷者2應(yīng)襲收番款掃項(xiàng)饒周園轉(zhuǎn)面天刊數(shù)瘋=墻計(jì)化算戶(hù)期羨天惕數(shù)堡/辱應(yīng)裝收找款賀項(xiàng)預(yù)周顯轉(zhuǎn)幟次曬數(shù)慚=花應(yīng)旬收皆款副項(xiàng)汁平耳均殊余匠額象×睛計(jì)馬算扁期地天知數(shù)鋤/創(chuàng)賒蘭銷(xiāo)撒收窄入各凈據(jù)額2變7=課（濾期僻初津存定貨辮+娘期么末頓存黃貨懇）飾/排2存貴貨攔周釀轉(zhuǎn)其率脅（集次甲數(shù)哀）賣(mài)=趨