讀懂財(cái)務(wù)報(bào)表主講人：唐菁菁工程管理博士注冊(cè)會(huì)計(jì)師、一級(jí)建造師、監(jiān)理工程師Telmail：tjj97@126.com會(huì)計(jì)會(huì)計(jì)是以貨幣為主要計(jì)量單位，以提高經(jīng)濟(jì)效益為主要目標(biāo)，運(yùn)用專門(mén)方法對(duì)會(huì)計(jì)主體的經(jīng)濟(jì)業(yè)務(wù)進(jìn)行全面、綜合、連續(xù)、系統(tǒng)地核算和監(jiān)督，提供會(huì)計(jì)信息，并開(kāi)展預(yù)測(cè)、決策、控制和分析的一種經(jīng)濟(jì)管理活動(dòng)。財(cái)務(wù)報(bào)告不是經(jīng)濟(jì)活動(dòng)企業(yè)會(huì)計(jì)準(zhǔn)則——基本準(zhǔn)則第四條企業(yè)應(yīng)當(dāng)編制財(cái)務(wù)會(huì)計(jì)報(bào)告（簡(jiǎn)稱財(cái)務(wù)報(bào)告）。財(cái)務(wù)會(huì)計(jì)報(bào)告的目標(biāo)是向財(cái)務(wù)會(huì)計(jì)報(bào)告使用者提供與企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量等有關(guān)的會(huì)計(jì)信息，反應(yīng)企業(yè)管理層受托責(zé)任履行情況，有助于財(cái)務(wù)會(huì)計(jì)報(bào)告使用者做出經(jīng)濟(jì)決策。財(cái)務(wù)會(huì)計(jì)報(bào)告使用者包括投資者、債權(quán)人、政府及其有關(guān)部門(mén)和社會(huì)公眾等。會(huì)畜計(jì)復(fù)的展分慘類財(cái)餃務(wù)噸會(huì)廚計(jì)—慌—對(duì)嗎外女面貝向片市家場(chǎng)以義貨獲幣育計(jì)幣量垮，女對(duì)斤企汽業(yè)冷已擔(dān)發(fā)醒生徒的境交揀易沫或鈴事估項(xiàng)懼進(jìn)還行心會(huì)久計(jì)逐核昨算桃，績(jī)并洽以洞財(cái)副務(wù)貝會(huì)霉計(jì)龜報(bào)怠告碰為孕主妥要他形決式毫，皺定刊期寫(xiě)向餡各謊經(jīng)假濟(jì)探利爐益宇相垃關(guān)屢者服提矮供勁會(huì)領(lǐng)計(jì)耳信笨息肅的禮企策業(yè)辛外慎部罰會(huì)歐計(jì)崗。管唱理揉會(huì)冷計(jì)—岔—對(duì)右內(nèi)弄面意向宋企跌業(yè)美榜國(guó)扁管綱理驅(qū)會(huì)拴計(jì)趙師熄協(xié)梳會(huì)2暫0建0鏡8年黎定樂(lè)義踩：逢是間一彼門(mén)訪專神業(yè)夸學(xué)狹科辛，情在晉制涌定刊和償執(zhí)騾行逼組虜織邪戰(zhàn)航略蝦中予發(fā)朽揮共綜莖合燃作搖用執(zhí)。財(cái)瘦務(wù)勢(shì)會(huì)麗計(jì)謊的轉(zhuǎn)基桂本雁職禿能會(huì)爽計(jì)緣瑞核悲算—萌—基蹈礎(chǔ)對(duì)為客義觀叼經(jīng)與濟(jì)慎業(yè)桂務(wù)鄭的舟表哪述醫(yī)和盼價(jià)拾值臭量秀上撥的艙確距定收。貨送幣賓計(jì)花量會(huì)津計(jì)臺(tái)監(jiān)稻督—睜—保霞證對(duì)會(huì)推計(jì)浴主愛(ài)體的譯經(jīng)慢濟(jì)瘡業(yè)債務(wù)疤和披相壺關(guān)粥會(huì)火計(jì)胡核糟算的爬合挨法桂性蘇、體合載理券性腎和縱有恐效獲性饅所手進(jìn)襖行炊的隔審趣查營(yíng)。事淋前贊、指事州中屢和療事橫后盟監(jiān)債督會(huì)獵計(jì)舉核矩算留的轟基而本往前假提也碰稱誘會(huì)半計(jì)捷假呈設(shè)會(huì)昂計(jì)瓶主圓體：協(xié)會(huì)厭計(jì)觸核賞算繼的羨空附間夸范禁圍持鼠續(xù)撐經(jīng)圖營(yíng)：脈無(wú)挽限那期險(xiǎn)正能常澡生磁產(chǎn)唇經(jīng)騙營(yíng)涉下潛去會(huì)披計(jì)杜分廣期：丹會(huì)榮計(jì)驢年再度熔為述日酷歷針年概或勤營(yíng)潑業(yè)抱年貨吉幣你計(jì)嘗量：生人轎民巷幣酬為慕記辟賬絕本視位止幣會(huì)漁計(jì)緊核演算污基奴礎(chǔ)權(quán)驗(yàn)責(zé)發(fā)括生鋒制原伯則相許反火：收御付肌實(shí)斯現(xiàn)央制取壇得收瘡入的權(quán)凝利支款付費(fèi)癥用的責(zé)鹽任例1：5月卸取捧得雷業(yè)擺主五支轉(zhuǎn)付的燃工誰(shuí)程虹預(yù)畝付缸款2幻玉0惠0萬(wàn)要元（率不鉤確烤認(rèn)逢收蒙入丟）例2：6月陜結(jié)爛算疊工甘程香進(jìn)杰度滋款5既0活0萬(wàn)高元夠，恩業(yè)謊主氏尚潮未透支弊付（罪應(yīng)嚼確略認(rèn)洋收缺入考）例3：7月坊支挎付登第券三吼季駁度房嫂租9萬(wàn)倆元（7月立只承確壁認(rèn)3萬(wàn)辯元暢費(fèi)幫用打）例4：8月膊結(jié)楊算拔應(yīng)求付捷分騾包嫂工瘦程夜款1宮5坊0萬(wàn)萌元貞，落尚循未木支你付（功應(yīng)晚確得認(rèn)緒費(fèi)掛用物）僅歷用炊于現(xiàn)悅金嫁流體量竄表的裁編戒制會(huì)槐計(jì)勇賬溫簿會(huì)膏計(jì)宏核型算礙的針內(nèi)遙容記睡賬、算朋賬和報(bào)銅賬是靜財(cái)扮務(wù)冷會(huì)樓計(jì)鞏的纏基秀礎(chǔ)幕工氣作紋。會(huì)淺計(jì)胖憑田證財(cái)訊務(wù)酒報(bào)嫩告整晝理歸到類原爭(zhēng)始憑卷證記臘賬憑兔證會(huì)匙計(jì)窯賬骨簿經(jīng)哪濟(jì)損業(yè)歲務(wù)州發(fā)老生時(shí)拾取棵得乖的書(shū)親面廟證廚明登弄記柔賬弟簿旨的依告據(jù)會(huì)荒計(jì)駛核礎(chǔ)算武的浮流嫌程會(huì)太計(jì)末憑詞證財(cái)側(cè)務(wù)嗓報(bào)肝告其禽中投：會(huì)陪計(jì)杏核嚼算務(wù)工窄作釀的蕉起傭點(diǎn)肥和寒基倒本秩環(huán)嫌節(jié)會(huì)雞計(jì)溝賬屬簿會(huì)服計(jì)亞核旺算灘的暮流湊程會(huì)弦計(jì)竄憑球證財(cái)品務(wù)批報(bào)倍告其轟中些：按宿照會(huì)擦計(jì)絞科幣目開(kāi)棚設(shè)常的胡、談?dòng)山迟~鞠頁(yè)市組倆成若的序豎時(shí)賬橡簿皂：肝日叫記幕賬分宇類賬踩簿腦：總分穿類趟賬艷、明悅細(xì)分起類擋賬備腳查賬螞簿賞：?jiǎn)栄a(bǔ)遭充酸登帆記提推供核總經(jīng)括聲核嫌算設(shè)資糟料對(duì)低總償賬漆的抄補(bǔ)物充庫(kù)稼存格現(xiàn)雁金記日捎記哭賬銀毀行治存蠅款驗(yàn)日混記版賬？會(huì)爭(zhēng)計(jì)本賬鐘簿會(huì)裙計(jì)志核權(quán)算紀(jì)的斜流扮程會(huì)更計(jì)扔憑勉證財(cái)燭務(wù)撈報(bào)危告定違期員、細(xì)集膝中因提奴供會(huì)測(cè)計(jì)愈信非息財(cái)糖務(wù)津報(bào)咐告炮的趴核朱心鵲：你財(cái)譜務(wù)假報(bào)竊表芝列志報(bào)財(cái)坐務(wù)駕報(bào)萌表列什報(bào)財(cái)殖務(wù)報(bào)傅表財(cái)索務(wù)禍報(bào)畝表票附澆注—把—對(duì)文財(cái)擋務(wù)匹報(bào)炭表絞的見(jiàn)補(bǔ)洽充滴說(shuō)婦明資虜產(chǎn)膝負(fù)禾債濁表利辨潤(rùn)謎表現(xiàn)姓金譜流稅量忙表所價(jià)有管者璃權(quán)轎益磨變心動(dòng)器表月癥報(bào)爛表年價(jià)報(bào)乖表會(huì)貍計(jì)切要夜素會(huì)購(gòu)計(jì)耽要戲素鎖是晃指迎按撲照悄交舍易炭或寄事炎項(xiàng)鄉(xiāng)豐的番經(jīng)她濟(jì)魄特扛征丸所充作臨的基翁本的分因類，弟也建即骨按祥經(jīng)圓濟(jì)敗性時(shí)質(zhì)累對(duì)圍會(huì)構(gòu)計(jì)趴對(duì)棉象會(huì)所倚作騎的蘋(píng)基賓本留分兔類果，涉是因會(huì)滾計(jì)菠核壘算施和東監(jiān)挑督植的魔具鼠體范對(duì)凈象罰和靈內(nèi)婆容阻。會(huì)毅計(jì)宮要打素村是財(cái)捐務(wù)蒜報(bào)姑表的奸基澆本晃構(gòu)弄成活要警素戚。我做國(guó)《企款業(yè)里會(huì)憑計(jì)日準(zhǔn)械則》將繁會(huì)脫計(jì)晉要洪素寶分衛(wèi)為資活產(chǎn)、負(fù)公債、所寶有努者非權(quán)峽益（熟股繞東冰權(quán)過(guò)益席）野、收勺入、費(fèi)律用、利法潤(rùn)等牧六符個(gè)的會(huì)刺計(jì)斗要碎素挺。會(huì)讓計(jì)蜓要才素沸、膨會(huì)梅計(jì)孔等勝式靜僑態(tài)會(huì)嚷計(jì)雷要繩素奇：莊反盯映某副一處時(shí)報(bào)點(diǎn)財(cái)快務(wù)言狀津況資限產(chǎn)負(fù)畫(huà)債所惱有吼者欺權(quán)磁益靜垂態(tài)會(huì)仰計(jì)膛等舞式因：資駁產(chǎn)=負(fù)燒債+所胳有綁者斜權(quán)區(qū)益資罪產(chǎn)織負(fù)梳債燦表中扔反拴映靜梨態(tài)晚會(huì)肺計(jì)難等饞式資猜產(chǎn)=負(fù)亭債+所信有在者寶權(quán)飄益資層產(chǎn)=債片權(quán)腸人權(quán)播益+投攀資丈人權(quán)粉益資斯產(chǎn)=權(quán)督益所坐有摘者展權(quán)島益=資恨產(chǎn)趙－榴負(fù)浩債剩哀余穴權(quán)扯益忌、暫凈霞資寄產(chǎn)欠、資量本敢金炎、箭自顆有跪資叫金合后稱又妹稱動(dòng)自態(tài)會(huì)冤計(jì)眼要增素梁：蔽反沉映某場(chǎng)一按時(shí)良期經(jīng)銅營(yíng)燒成寬果收趨入費(fèi)悟用利宿潤(rùn)動(dòng)覽態(tài)會(huì)哀計(jì)終等默式德：收據(jù)入騾－校費(fèi)媽用=利蜘潤(rùn)利棍潤(rùn)竟表中酬反養(yǎng)映會(huì)僑計(jì)項(xiàng)要替素范、瞞會(huì)護(hù)計(jì)浴等腔式靜傍態(tài)衰會(huì)扮計(jì)澤要什素1：奶資裹產(chǎn)過(guò)怠去僵：勵(lì)交董易軌或嬌事喉項(xiàng)屋形酸成暮的現(xiàn)遼在毀：棋擁耕有鏟或袋控葉制呈的未澇來(lái)盯：癢能么帶鄉(xiāng)豐來(lái)絨經(jīng)債濟(jì)饅利鞠益資肉產(chǎn)農(nóng)是經(jīng)堵濟(jì)退資要源流黎動(dòng)釘資距產(chǎn)—使—一欲年掉內(nèi)級(jí)到傘期枝或未變房誠(chéng)現(xiàn)撈的非乖流負(fù)動(dòng)吼資晃產(chǎn)資章產(chǎn)貨方幣待資寫(xiě)金應(yīng)枕收妖及撒預(yù)咐付獄款飄項(xiàng)存稻貨交榆易去性舌金惠融史資萌產(chǎn)流動(dòng)資產(chǎn)1年酬內(nèi)欲變紙現(xiàn)應(yīng)俘收煮賬或款應(yīng)軋收解票艙據(jù)其種他寬應(yīng)睬收兄款預(yù)豬付乓賬鏡款備襯用柔金庫(kù)練存辛現(xiàn)繼金銀公行襯存辰款其釀他塘貨殼幣袍資所金庫(kù)采存販材采料婚、犯周萌轉(zhuǎn)討材壓料低憑值凡易旺耗叛品分、棵委畜托保加漆工汽物畝資在錢(qián)建沉施并工疼產(chǎn)者品儀、浪施億工味產(chǎn)巨品—恨—短覺(jué)期咸投升資非榴流籍動(dòng)懸資導(dǎo)產(chǎn)可斬供矩出溜售辜金襖融絕資吼產(chǎn)長(zhǎng)蓄期汁股藝權(quán)械投互資固獻(xiàn)定谷資渠產(chǎn)在梁建鮮工剝程無(wú)最形督資掛產(chǎn)長(zhǎng)狹期駱待羞攤垃費(fèi)境用…裁…為惱生盼產(chǎn)鄙商族品匯、眨提筆供慚勞豬務(wù)聯(lián)、出印租楊或被經(jīng)召營(yíng)匆管前理窩而塵持傾有扎的使轉(zhuǎn)用贏壽屠命急超蚊過(guò)認(rèn)一猾個(gè)愧會(huì)塑計(jì)億期堅(jiān)間固條定割資疏產(chǎn)同女時(shí)毅滿到足自享營(yíng)方蠻式臟建找造補(bǔ)的堆（姨改蠢擴(kuò)烏建驚的蒼）容、尚揮未擔(dān)完報(bào)工的汪固晴定秤資勞產(chǎn)在已建證工構(gòu)程無(wú)毫形煉資輪產(chǎn)專占利催權(quán)商超標(biāo)臭權(quán)著徹作飾權(quán)土猜地使孝用權(quán)非炭專略利網(wǎng)技刮術(shù)特眾許封權(quán)無(wú)稱實(shí)扁物潤(rùn)形瞎態(tài)資茅產(chǎn)恭類會(huì)倡計(jì)紫科勸目庫(kù)遺存樂(lè)現(xiàn)錢(qián)金銀帶行職存疲款其史他蜘貨禁幣意資籠金交蓬易免性由金繞融繳資閥產(chǎn)應(yīng)威收鎮(zhèn)票義據(jù)應(yīng)略收道賬湯款預(yù)坦付狹賬攤款應(yīng)石收爪股提利應(yīng)么收咐利狠息其丟他競(jìng)應(yīng)律收脾款內(nèi)嚇部尖往站來(lái)備俗用億金壞守賬微準(zhǔn)樸備材段料觸采驚購(gòu)斤（烏計(jì)徒劃款價(jià)是）在刑途北物捆資原榜材囑料大（賄實(shí)兵際詞價(jià)側(cè)）材絞料招成臨本監(jiān)差征異堡（衣價(jià)硬差午）委功托撕加鹿工吃物瞎資周途轉(zhuǎn)廈材旦料低澇值求易甜耗錄品存粥貨偏跌皇價(jià)暑準(zhǔn)妻備流動(dòng)資產(chǎn)按筍照會(huì)赴計(jì)樸要枕素的具張?bào)w驚內(nèi)姥容進(jìn)詠一翠步氣分抱類資孔產(chǎn)故類會(huì)扛計(jì)攏科服目持酒有境至鈴到唯期礙投飯資持照有滿至滑到客期騎投肢資魯減偏值竭準(zhǔn)憤備可劑供沉出傭售開(kāi)金籮融泡資孕產(chǎn)長(zhǎng)狂期沫股達(dá)權(quán)耐投澇資長(zhǎng)垂期處股素權(quán)輛投億資組減丘值誕準(zhǔn)傷備投鉛資心性礎(chǔ)房牧地嫁產(chǎn)長(zhǎng)嗽期巾應(yīng)燈收霜款固俗定數(shù)資白產(chǎn)累罷計(jì)專折鹿舊固散定憶資置產(chǎn)沙減脫值動(dòng)準(zhǔn)橋備在剖建食工蜜程工淚程葛物販資固扇定副資蓄產(chǎn)學(xué)清給理臨風(fēng)時(shí)儉設(shè)范施臨春時(shí)叔設(shè)膚施襯攤黨銷臨鼻時(shí)秋設(shè)脹施金清導(dǎo)理臨箏時(shí)撤設(shè)寸施砍減企值鏡準(zhǔn)劉備非流動(dòng)資產(chǎn)資切產(chǎn)喚類會(huì)喝計(jì)反科擁目無(wú)膨形價(jià)資虹產(chǎn)累搖計(jì)犧攤素銷無(wú)漿形稍資講產(chǎn)議減董值妄準(zhǔn)齡備商客譽(yù)商黨譽(yù)何減隊(duì)值祖準(zhǔn)臨備長(zhǎng)栽期危待挑攤誤費(fèi)糾用遞孟延下所劑得算稅桂資秘產(chǎn)待祖處油理雕財(cái)冠產(chǎn)翠損唐溢撥助付牙分悟公大司帽經(jīng)聞營(yíng)爭(zhēng)資求金非流動(dòng)資產(chǎn)可責(zé)抵稈扣斗暫幟時(shí)手性畢差撫異×所逆得為稅懇稅斜率非楚同瘦一奴控槳制料下急的柱企虧業(yè)熟合他并否時(shí)靜燦態(tài)她會(huì)奸計(jì)條要疤素2：維負(fù)挖債過(guò)橫去旅：豈交斷易齒或色事蛛項(xiàng)超形集成第的現(xiàn)鬧在憤：而負(fù)古擔(dān)伙的未池來(lái)紫：嚇需符以繩資婚產(chǎn)圓或巷勞勻務(wù)恐償討還總的負(fù)庫(kù)債悉是義京務(wù)流令動(dòng)叫負(fù)蜓債—叢—一搜年緣瑞內(nèi)拖將施到糖期套需迎償六還證的非艙流礎(chǔ)動(dòng)按負(fù)欣債負(fù)族債負(fù)束債流借動(dòng)棕負(fù)找債非辭流宴動(dòng)柴負(fù)滴債短辱期潤(rùn)借紙款應(yīng)盟付票涼據(jù)載、攀應(yīng)馳付挺賬吳款初、勞其枝他鞠應(yīng)悟付現(xiàn)款預(yù)惡收賬朵款應(yīng)爸付逼職農(nóng)工虹薪韻酬應(yīng)脾付燦股鴿利應(yīng)諒交稅鴨費(fèi)一唇年洗內(nèi)可到攻期將的零非梁流睡動(dòng)撒負(fù)給債長(zhǎng)幫期芽借拴款應(yīng)廉付搬債縫券長(zhǎng)靜期果應(yīng)委付坐款專羞項(xiàng)努應(yīng)何付懸款負(fù)膀債搬類會(huì)們計(jì)足科蹄目短童期營(yíng)借棗款交疏易河性泰金響融身負(fù)泄債應(yīng)亂付稀票返據(jù)應(yīng)幟付沸賬匪款預(yù)奧收皆賬赤款應(yīng)獎(jiǎng)付油職踢工跌薪地酬應(yīng)套交甲稅南費(fèi)應(yīng)謀付問(wèn)利濤息應(yīng)茫付效股麥利其倘他棚應(yīng)汽付剝款流動(dòng)負(fù)債非流動(dòng)負(fù)債長(zhǎng)搞期律借降款應(yīng)開(kāi)付椅債戀券長(zhǎng)唐期棵應(yīng)您付雷款專戴項(xiàng)遇應(yīng)社付描款預(yù)陵計(jì)緊負(fù)提債遞估延狗所籮得瓜稅牽負(fù)改債應(yīng)榜納漠稅極暫急時(shí)繞性翠差甜異×所影得柄稅拋稅去率靜省態(tài)救會(huì)挪計(jì)壩要產(chǎn)素3：爭(zhēng)所賀有穴者欲權(quán)益益所領(lǐng)有場(chǎng)者哈權(quán)挨益碼是長(zhǎng)指蠢企再業(yè)丹資綢產(chǎn)框扣堤除覽負(fù)譽(yù)債撓以棵后桃由疲投須資兩人摘享顧有停的剩乏余海權(quán)蝕益。所坦有罩者吹權(quán)濕益原表糠明兄企予業(yè)鑰的產(chǎn)廈權(quán)見(jiàn)關(guān)惑系，貍即樹(shù)企覆業(yè)栗歸絲式誰(shuí)心所鹽有胡。所冊(cè)有燥者歪權(quán)踐益賠是度企竊業(yè)食資栽金建的輩主菌要界來(lái)樣源呼。所臨有澆者雁權(quán)玩益惱＝友資撐產(chǎn)鄙－爭(zhēng)負(fù)緣瑞債自大有扒資毒金、資辟本地金靜壟態(tài)乎會(huì)謀計(jì)徹要護(hù)素3：蜂所鄰有畏者券權(quán)程益所萬(wàn)有野者砌權(quán)闊益所恰有效者直味接榮投稅入留攜存惕收架益實(shí)煙收定資確本/股馳本雷＝律注釀冊(cè)指資易金資甘本喘公盲積盈按余購(gòu)公約積未啟分懷配槐利桶潤(rùn)法違定俱盈便余便公企積任哄意除盈架余先公攪積資興本鬧溢甜價(jià)/股劇本玻溢霧價(jià)其譜他炭資叉本茄公往積（釀利歌得匯、拜損點(diǎn)失半）所究有軟者齒權(quán)同益倚類會(huì)弦計(jì)陡科江目實(shí)圾收松資興本資葬本阿公女積上似級(jí)勵(lì)企心業(yè)糧撥炮入擊資泛金盈鉗余等公兩積本撇年捆利裁潤(rùn)利討潤(rùn)晨分秀配動(dòng)品態(tài)份會(huì)衫計(jì)魄要部素1：堆費(fèi)稠用費(fèi)扛用軋是槍指漫企散業(yè)用在積日昨常里活紗動(dòng)蘆中半發(fā)虹生嶄的待、通會(huì)霞導(dǎo)套致眉所需有非者雙權(quán)嗎益待減重少荒的轎、供與略向刻投附資傻人暢分屢配磨利呈潤(rùn)用無(wú)葬關(guān)愁的痕經(jīng)菌濟(jì)怪利祖益拾的珠總探流進(jìn)出爭(zhēng)。費(fèi)換用挺會(huì)木導(dǎo)荒致松企仆業(yè)資糟產(chǎn)的擁減照少嗎或負(fù)雕債的止增舍加乎，垂最萍終螞會(huì)休減良少盈企嶄業(yè)覆的所市有處者碑權(quán)盼益。動(dòng)落態(tài)烏會(huì)告計(jì)軟要鞠素1：末費(fèi)浪用直開(kāi)接殲費(fèi)肅用—怖—由一爪個(gè)成堪本酷核棋算券對(duì)險(xiǎn)象負(fù)就擔(dān)蛋的橡費(fèi)次用間績(jī)接映費(fèi)庫(kù)用—冒—由幾負(fù)個(gè)成董本濾核進(jìn)算兄對(duì)鄰象負(fù)瞇擔(dān)私的屑費(fèi)嚴(yán)用生油產(chǎn)成別本費(fèi)用管僅理寧費(fèi)然用—挺—企項(xiàng)業(yè)院為論管腐理籮和殊組撞織把生伴產(chǎn)池經(jīng)遙營(yíng)而恰發(fā)室生程的臥費(fèi)順用財(cái)壞務(wù)兼費(fèi)浙用—藥—企賀業(yè)波為排籌草集屢資店金賀而摔發(fā)糾生適的蝴費(fèi)籮用營(yíng)燦業(yè)駝費(fèi)稱用—鏡—銷膽售田費(fèi)堪用期近間費(fèi)壟用計(jì)屆入產(chǎn)缸品成消本計(jì)喂入當(dāng)辛期損僚益施樣工音企鍋業(yè)坐的鉆費(fèi)生用直窮接丙費(fèi)喂用間禍接齊費(fèi)犁用—戲—上—獲—撇—年—閃—工扭程成徐本費(fèi)用管四理跡費(fèi)期用財(cái)果務(wù)艦費(fèi)主用銷己售皇費(fèi)虧用期守間費(fèi)疤用人虹工街費(fèi)材盾料狀費(fèi)機(jī)辰械鏟使型用載費(fèi)其嶺他朋直井接羨費(fèi)直暮接季計(jì)粘入血當(dāng)植期牛損否益直漏接絡(luò)計(jì)誓入某陵個(gè)成葵本厭核雄算犧對(duì)汁象的汽成喘本期毅末分霜配炒計(jì)聯(lián)入每揪個(gè)踏成叫本溫核銹算探對(duì)拍象的何成幣本成恰本哄類會(huì)頁(yè)計(jì)廟科恰目工正程宣施掘工—屠—合他同陪成筆本—欲—合窩同越毛悲利—亂—間因接報(bào)費(fèi)爬用機(jī)桶械曾作隔業(yè)輔碰助涼生賄產(chǎn)工保程倍結(jié)捕算研座發(fā)嘗支把出動(dòng)碗態(tài)暢會(huì)章計(jì)刷要雜素2：疏收宮入收唉入張是膏指望企迎業(yè)慣在走日掀常罩活切動(dòng)凈中判發(fā)兼生都的慶、單會(huì)蒜導(dǎo)催致棍所棉有掛者芒權(quán)逆益美增邀加質(zhì)的擇、克與湊投溝資過(guò)人仍投本入脹資驕本近無(wú)際關(guān)鄙的幻玉經(jīng)畏濟(jì)還利帽益蹲的皺總暴流四入媽。收鴨入齡會(huì)熔導(dǎo)醉致升企很業(yè)資野產(chǎn)的敲增弦加戒或負(fù)夫債的折減輛少澤，麻最犧終文會(huì)呆增指加戴企誤業(yè)屯的所絮有咬者害權(quán)輕益。收暮入購(gòu)只悼包慣括辨本肢企般業(yè)苦經(jīng)補(bǔ)濟(jì)激利做益丘的夫流絲式入廉，次不店包稿括拌為號(hào)第港三凳方庭或六客牧戶糟代艇收喂的尖款紫項(xiàng)挖。動(dòng)命態(tài)襯會(huì)冠計(jì)尺要靈素2：階收得入收描入主佩營(yíng)需業(yè)精務(wù)景收滔入—譜—施留工索合撒同喪收塊入其忽他和業(yè)趁務(wù)博收芝入產(chǎn)蠶品技、膨材槍料快銷些售魂收耗入勞但務(wù)催收駱入機(jī)升械蜘作夜業(yè)朗收冊(cè)入無(wú)口形躲資師產(chǎn)煙出盟租智收柿入固劃定音資蟻產(chǎn)唯出浩租禿收痛入初慘始腎入變胳更季收蘿入費(fèi)府用公索蛋賠獎(jiǎng)質(zhì)勵(lì)動(dòng)飾態(tài)刮會(huì)餐計(jì)禿要墓素3：堅(jiān)利趴潤(rùn)利膜潤(rùn)趨是齡企上業(yè)煎在成一剩定餃會(huì)師計(jì)忙期述間繁的棟經(jīng)怪營(yíng)黑成顧果篩，鬼包緒括收疫入減啞去費(fèi)課用后癢的鉛凈膀額辯、同直裙接服計(jì)弊入枕當(dāng)售期靠利繡潤(rùn)貿(mào)的利眉得和損擾失。利興潤(rùn)鵝具頭體法有營(yíng)辛業(yè)局利裙?jié)?、利住?rùn)柄總擺額、凈阻利志潤(rùn)等鹿三運(yùn)個(gè)報(bào)不扁同勾的界計(jì)泡算切口腦徑格。損烏益疼類會(huì)佳計(jì)忽科秩目主雞營(yíng)嶼業(yè)晌務(wù)休收踢入（憤工索程皺結(jié)蜻算慕收衫入魔）其飾他滾業(yè)長(zhǎng)務(wù)讀收趙入公返允鳥(niǎo)價(jià)饒值燃變殼動(dòng)某損紗益投枯資務(wù)收遺益營(yíng)攝業(yè)米外塊收語(yǔ)入主遺營(yíng)杯業(yè)暢務(wù)搏成嶼本（寶工健程臂結(jié)碌算逐成貞本門(mén)）其擴(kuò)他勤業(yè)找務(wù)漁成駁本營(yíng)議業(yè)況稅嘴金赤及不附退加管趨理果費(fèi)憶用銷鄙售蘇費(fèi)息用財(cái)統(tǒng)務(wù)柜費(fèi)革用資男產(chǎn)首減各值災(zāi)損辟失營(yíng)瓦業(yè)傅外伙支移出所聾得堆稅毫費(fèi)打用第陳一院步真：份營(yíng)青業(yè)嘉利弟潤(rùn)營(yíng)析業(yè)柜利逐潤(rùn)酸是尖企畫(huà)業(yè)魯利豈潤(rùn)垂的扮主縫要曉來(lái)扶源弦。營(yíng)勸業(yè)踏利需潤(rùn)患＝營(yíng)勿業(yè)收兆入雄－營(yíng)序業(yè)成慨本暴－營(yíng)啄業(yè)稅券金糟及蟻附腸加嫌－伍管礙理弟費(fèi)斯用決－阻銷哪售玻費(fèi)撒用睡－綁財(cái)漠務(wù)螞費(fèi)飄用意－竊資論產(chǎn)賽減吼值荒損排失趴＋成公宋允還價(jià)像值杰變伴動(dòng)漢收豪益產(chǎn)＋界投蛾資壘收堆益某筆施括工師企坐業(yè)2臥0烤0高6年顛利濟(jì)潤(rùn)庸計(jì)原算把數(shù)畏據(jù)既如艱下巡壽：工融程辮結(jié)墨算朱收喉入2溉4攤3南8膊0雖0歲0朗0元維，工愛(ài)程憐結(jié)啄算秀成裁本2賴0淺8俱9維3真4棚6浴0元施，工瀉程降結(jié)岡算客稅非金白及宋附藥加8圾0屋4階5訓(xùn)4搬0元耐，產(chǎn)銀品羨銷鴿售贈(zèng)、慮機(jī)退械板作傘業(yè)與等拜其守他跟業(yè)沒(méi)務(wù)照收游入2牧6采0罪0咸0螞0銜0元遇，其鍬他賠業(yè)鍵務(wù)溉成押本2陵0川0流0冒0閥0花0元答、刷稅洽金6環(huán)0伏8孤0逃0元寶，管懸理偽費(fèi)儀用1念0柳4餐5且0課0姓0元朝，財(cái)肉務(wù)甘費(fèi)污用1斯7佳6杰3狗0結(jié)0元緩，投右資算收晌益1加4怪0街8嗽0忽0元摔。企揀業(yè)漏營(yíng)柔業(yè)悼利努潤(rùn)浙為？元第盈二墊步局：這利聞潤(rùn)餃總鴨額利絕潤(rùn)邪總令額途＝營(yíng)歐業(yè)襲利籌潤(rùn)蘿＋心營(yíng)純業(yè)膽外怪收示入臟－叢營(yíng)茫業(yè)糕外初支牌出營(yíng)隸業(yè)徑外銅收信入勝是士指色企暫業(yè)類發(fā)幟生喘的贏、愛(ài)與鋪生墊產(chǎn)少經(jīng)撒營(yíng)簽活屈動(dòng)無(wú)直耕接如關(guān)豬系移的稅各因項(xiàng)葬收損入壩。塔例下：袖罰幅款豬收仇入障、吊處掌置箭固趨定美資蛇產(chǎn)增凈月收莫益¨搏¨嗚¨營(yíng)鑰業(yè)史外瞧支夢(mèng)出隔是看指王企畜業(yè)曬發(fā)只生控的筒、守與留生年產(chǎn)漆經(jīng)改營(yíng)現(xiàn)活叢動(dòng)無(wú)直澆接陰關(guān)院系啊的新各裁項(xiàng)捧支葉出攪。雪例朱：街罰忙款筑支應(yīng)出每、扣處顧置堪固梳定喉資述產(chǎn)汪凈松損員失稠、蜂固任定死資期產(chǎn)蓮盤(pán)紫虧帖、掠捐陪贈(zèng)爺支裂出鳴、奸債狀務(wù)程重懼組仆損醉失¨宇¨受¨第計(jì)三喂步孩：酒凈敏利復(fù)潤(rùn)凈悔利塌潤(rùn)腹＝敢利扶潤(rùn)記總烈額噸－兵所俗得本稅攻費(fèi)奇用所播得悅稅新是狹指朋企秋業(yè)亮就效其只境航內(nèi)至和帽境挨外闊的兵生弊產(chǎn)辟、還經(jīng)繩營(yíng)疫所東得充和門(mén)其必他爺所腐得挽按住稅登法抱規(guī)會(huì)定便繳榮納醫(yī)的順稅疊金傅。所饅得喪稅周是洽企購(gòu)業(yè)憶費(fèi)信用惱之號(hào)一所鼓得舍稅斧＝應(yīng)瀉納孕稅炮所停得姑額×所豬得公稅叼稅活率年溉收怎入幟總牧額倚－夠稅芝法濕規(guī)續(xù)定透準(zhǔn)然予別扣初除努項(xiàng)焰目資足產(chǎn)臟負(fù)壓債遵表會(huì)律企0勾1表資近產(chǎn)腥負(fù)融債輝表輝（賬紅戶貌式）資茅產(chǎn)權(quán)發(fā)益流撕動(dòng)餐資之產(chǎn)水負(fù)掩債流劇動(dòng)慮負(fù)蚊債非樣流雨動(dòng)墳負(fù)舒?zhèn)莿?chuàng)流您動(dòng)裳資日產(chǎn)所芳有某者范權(quán)溝益資惕產(chǎn)塞總薯計(jì)雞負(fù)北債喬和尾所艙有智者豆權(quán)悅益爹總宵計(jì)強(qiáng)弱流動(dòng)性利職潤(rùn)粉表會(huì)偉企0喬2表利避潤(rùn)悅表以（真多汗步化式占）第逝一陜步羽：揪營(yíng)珠業(yè)槐利考潤(rùn)第僅二衫步門(mén)：社利霧潤(rùn)扇總露額第復(fù)三敏步巧：花凈狐利格潤(rùn)三絞個(gè)壓公范式現(xiàn)覺(jué)金所流粥量催表會(huì)融企0銀3表現(xiàn)夠金院流丟量象表按收燦付厘實(shí)爬現(xiàn)尖制編稿制現(xiàn)攤金和現(xiàn)估金勢(shì)等湊價(jià)隊(duì)物現(xiàn)帆金手流洞量搭的研分撓類養(yǎng)：經(jīng)蘇營(yíng)活必動(dòng)產(chǎn)繞生橋的睡現(xiàn)況金析流婆量投遷資活鼓動(dòng)產(chǎn)楊生額的啞現(xiàn)臥金課流條量籌渴資活踢動(dòng)產(chǎn)繭生令的灰現(xiàn)撲金擱流碌量所櫻有縣者拌權(quán)盲益嚇變護(hù)動(dòng)意表會(huì)競(jìng)企0漲4表財(cái)雞務(wù)鑒分連析財(cái)務(wù)務(wù)填指辨標(biāo)臺(tái)小縱結(jié)（漁一圍）若A、B均爆為紗時(shí)往點(diǎn)制數(shù)匪，胸則原均農(nóng)取蠟?zāi)昕炷┍虜?shù)例顆如毅：僅資刪產(chǎn)嫁負(fù)屯債吹率若B為閘時(shí)狗期與數(shù)棟，A為釀時(shí)威點(diǎn)頁(yè)數(shù)宮，扎則例壯如然：高凈腿資綿產(chǎn)敲收紫益旅率財(cái)恩務(wù)蒜分乖析1：骨盈難利釀能樸力箏分毀析（逆一埋