第一章會(huì)計(jì)系統(tǒng)第一節(jié)會(huì)計(jì)透視第二節(jié)會(huì)計(jì)信息系統(tǒng)的一般描述第三節(jié)會(huì)計(jì)信息生成系統(tǒng)（重點(diǎn)）第四節(jié)會(huì)計(jì)信息加工利用系統(tǒng)本章學(xué)習(xí)目的、重點(diǎn)和難點(diǎn)教學(xué)目的及要求通過(guò)本章學(xué)習(xí)，要求明確會(huì)計(jì)產(chǎn)生的客觀條件，會(huì)計(jì)的目標(biāo)、結(jié)構(gòu)、職能；掌握會(huì)計(jì)要素，會(huì)計(jì)假設(shè)、會(huì)計(jì)信息質(zhì)量要求，會(huì)計(jì)的七個(gè)專(zhuān)門(mén)方法，會(huì)計(jì)的確認(rèn)和計(jì)量等基本概念和方法。重點(diǎn)會(huì)計(jì)假設(shè)、會(huì)計(jì)要素計(jì)量屬性、會(huì)計(jì)要素、會(huì)計(jì)信息質(zhì)量要求。（另外了解：會(huì)計(jì)的目標(biāo)、會(huì)計(jì)基礎(chǔ)、會(huì)計(jì)程序）難點(diǎn)會(huì)計(jì)假設(shè)、會(huì)計(jì)要素、會(huì)計(jì)信息質(zhì)量要求。第一節(jié)會(huì)計(jì)透視（即會(huì)計(jì)的產(chǎn)生和發(fā)展）一、近現(xiàn)代會(huì)計(jì)的發(fā)展二、會(huì)計(jì)進(jìn)一步發(fā)展三、近現(xiàn)代中國(guó)會(huì)計(jì)的發(fā)展第寫(xiě)一截階盡段翻：時(shí)佛間碑：1衡9世亭紀(jì)型以梯前時(shí)票代筆背舊景遠(yuǎn)：旋生錯(cuò)產(chǎn)鑒靠喘手驢工榨操夸作蒙的匠小窩規(guī)匠模歐經(jīng)辣濟(jì)索組婚織主剩要乳特?fù)禳c(diǎn)耗：被早丸期祝的醬單松純均對(duì)弓內(nèi)漲報(bào)歉告悟階霜段主躍要優(yōu)成懸就蓋：1戚4訴9鬧4（疾意鑒）愁盧夠卡.巴孟其鈴阿宅勒朱（L爆u毯c蹄a半P碗a寨c定i厲o型l徒i）術(shù)著蠟作《算賓術(shù)梨幾夸何蹈與擦比胸例貢概衡要》闡墳述胞了突“畢借盼貸疏復(fù)獅式兄記給賬拳法恭”—叉—會(huì)波計(jì)晚發(fā)玻展炊史建上濕的跪第嶺一篇個(gè)很里歉程泄碑拔。一搶、是近撓現(xiàn)律代班會(huì)浪計(jì)糖的既發(fā)植展衛(wèi)（1咽5世公紀(jì)飛末售到2員0世煙紀(jì)4沃0年胳代竹末鎖）第染二灣階拍段至：時(shí)頭間嶄：1豪9世懇紀(jì)番工歌業(yè)注革孩命舍后—二綱十弄世煤紀(jì)窗初時(shí)鑒代澇背殼景栗：銜工恰業(yè)某革墊命響導(dǎo)席致斯經(jīng)傅濟(jì)問(wèn)組許織結(jié)規(guī)枕模北擴(kuò)貝大政，槽出叉現(xiàn)餅“鏟公獅司蛇制償”狂，錘從雷而者導(dǎo)做致炎“沾兩觸權(quán)督分泡離阿”主推要旱特壘點(diǎn)蓋：魄公驗(yàn)司怪會(huì)膝計(jì)古既加要蝕“省對(duì)礎(chǔ)內(nèi)她”膜報(bào)礎(chǔ)告尋，皺又袖要酒“悼對(duì)稱(chēng)外設(shè)”享報(bào)鞭告主丙要勿成似就滲：C丈P會(huì)A的也出逗現(xiàn)紙，歪特嫂別貝是1繭8初5層4年餓世許界溉上奮第評(píng)一遺個(gè)瓦公挽認(rèn)項(xiàng)會(huì)艷計(jì)燈師冰協(xié)里會(huì)辜在壟英訪國(guó)版成挨立—額—會(huì)萌計(jì)喜發(fā)戀展暈史慕上姻的摟第碼二魯個(gè)討里矩程吹碑聰。第廊三辮階批段宏：時(shí)省間吊：2鹽0世硬紀(jì)瀉初—犯—2稻0世嶼紀(jì)剃五披十績(jī)年誕代時(shí)齡代嗽背僅景莊：2浸0世解紀(jì)屆初留格弓局畫(huà)變拒化燃，算公航司襲規(guī)唉模勞進(jìn)年一濃步你擴(kuò)弦大讓?zhuān)錾F(xiàn)棟跨肯國(guó)惡公齒司混，危同嗓時(shí)索，切市怨場(chǎng)旗競(jìng)狂爭(zhēng)禍進(jìn)您一爪步漸加草劇宏，友要滋求慢企拉業(yè)光加病強(qiáng)宋內(nèi)圣部烏管杏理消。主地要蓄特格點(diǎn)勝：咐公扣司福會(huì)油計(jì)汽在委提亡供兵報(bào)得告剩的黃同現(xiàn)時(shí)竊，字更晴要極注坡重綁提鳴供駝內(nèi)豬部腿管畢理暮所蛋需嘩信攀息好。主值要皂成齊就公：2完0世稻紀(jì)捏出滿現(xiàn)逗了難一派系售列機(jī)用咸于據(jù)加姥強(qiáng)秀公抽司忘內(nèi)凡部噴管千理梨的惠方饒法袍。1牢9辛5滾2年夜會(huì)資計(jì)耳學(xué)夫會(huì)次年橫會(huì)神上睬正梅式濃通瞎過(guò)僵了紹“視管奮理幣會(huì)銅計(jì)園”—效—會(huì)沖計(jì)妨發(fā)禮展蕩史我上趨的旱第爛三符個(gè)小里晃程百碑減。（穴標(biāo)壺志頃著甚：會(huì)產(chǎn)計(jì)邊分肉化師為立財(cái)驗(yàn)務(wù)亞會(huì)弓計(jì)岡和哥管濤理駱會(huì)愁計(jì)名兩胡個(gè)襲領(lǐng)更域努：財(cái)喜務(wù)左會(huì)糠計(jì)-佳-瓶-底-堆-生匆成稻財(cái)央務(wù)信息塘與管沿理厲會(huì)其計(jì)-晃-鍛-書(shū)-反-秘-運(yùn)劫用追財(cái)桑務(wù)集信薄息草）C馬M礎(chǔ)A：I析M素A與萌管愿理脹會(huì)梢計(jì)佩（腳百臉年努權(quán)申威鄰）美塌國(guó)躁管遣理桐會(huì)扔計(jì)鬧師粗協(xié)酷會(huì)吉（I膜n抹s訓(xùn)t事i使t負(fù)u份t豎e漿o坐f句M花a猶n玩a潤(rùn)g構(gòu)e桐m娘e虧n振t門(mén)A喂c瓣c菌o睛u嶺n蜜a墨n融t獅sI繳M迫A)成倒立按于1摸9懲1撐9年烤，路是打全較球測(cè)領(lǐng)坑先貴的利國(guó)屬際猾管猜理滑會(huì)燈計(jì)昌師嫂組統(tǒng)織男。仰專(zhuān)扣門(mén)透進(jìn)侍行管講理淋會(huì)景計(jì)猶理柴論驕和喜實(shí)帶務(wù)預(yù)操摔作正規(guī)六則乎的肥研祝究紛，從殘事估管監(jiān)理成會(huì)碑計(jì)庸研猴究擔(dān)和述實(shí)定務(wù)揭推缸廣穴的巴組秘織除。丑作糧為郵全高球倒規(guī)學(xué)模蜜最監(jiān)大論、科最鑒受恰推講崇復(fù)的宜專(zhuān)淹業(yè)鳴會(huì)似計(jì)畜師籠協(xié)蹄會(huì)輩之露一違，間為楚企疤業(yè)連內(nèi)設(shè)部瓜管肆理淡和騎財(cái)拉務(wù)鬼專(zhuān)蔥業(yè)凈人孩士總提文供現(xiàn)最虧具撕含僑金想量懷的權(quán)資裕格露認(rèn)太證協(xié)和滴高憐質(zhì)煤量壺的返服糧務(wù)長(zhǎng)。①先同后昌推唯出小了3眼6個(gè)飼“礎(chǔ)管慣理便會(huì)吉計(jì)庫(kù)公祝告器”(毫S位t噴a膜t朵e西m賓e弊n放t豆s恭o稿n弄M祝a嬌n恩a赤g簽e談m為e眾n竹t冒A和c滴c擇o簽u允n陰t在i選n駕g警S搶M悅A若)瞎(財(cái)西務(wù)錄會(huì)腐計(jì)糊：A換I讓C灘P悶A取-系-仰-殊F窩A榜S正B感-期-孤-打G點(diǎn)A容A氏P糊,在待我零國(guó)半為3彩8個(gè)辟新罩準(zhǔn)毛則避學(xué)何習(xí)闖）悄。②飾于1皇9網(wǎng)7別2年淘，嘩在胖該題協(xié)光會(huì)綢主偉持母下駕，缸舉葉行至了減全心美絕第堡一谷屆翼執(zhí)另業(yè)然管恨理摸會(huì)咐計(jì)環(huán)師俯資勢(shì)格鬧考就試積（犧幾評(píng)乎高同倦時(shí)荷，問(wèn)英赤國(guó)攜也型舉搶行肺了碌同執(zhí)樣辯的椒考居試廣）庭。耐從烏此汁，東西災(zāi)方司出補(bǔ)現(xiàn)江了觸有擴(kuò)別陣于板“儲(chǔ)注購(gòu)冊(cè)撥會(huì)律計(jì)牌師異（C城P斬A北)供”的受“套執(zhí)警業(yè)艦管錯(cuò)理廢會(huì)書(shū)計(jì)阿師鐵（c映e射r贏t躍i跌f媽i西e抽d累m撒a具n瓣a丘g屈e莊m童e速n肆t稀a道c態(tài)c途o洗u欺n壟t脅a右n宴tC覽M岸A)。家現(xiàn)簽在涼，I德M刊A在久致拉力亡于碧管捐理題會(huì)扔計(jì)頓的借創(chuàng)語(yǔ)新帥與撞全們球忽推帥廣黎。③I利M敲A在申全血球1蠻2徹0個(gè)粘國(guó)禾家第、2惜0柄0個(gè)膏地意方橋分迫會(huì)乎中話擁寶有7陽(yáng)1遍0世0牲0名涉會(huì)升員加，裙在盾中雨國(guó)皆有信近1呢0冒0酬0河0名倚會(huì)炭員將。邊總鞏部淚設(shè)憶在液美躬國(guó)錯(cuò)新息澤興西有州削，慰通語(yǔ)過(guò)亡設(shè)櫻立胞在帶瑞膜士災(zāi)蘇珠黎郵世挎、衫阿里聯(lián)損酋枯迪抽拜盡、漢和綠中水國(guó)論北漸京責(zé)、水上煮海畜的唉代話表竟處套，呆為墳會(huì)瞞員脆提嗽供侵本園土筋化渣的儀服炊務(wù)招。④喪自2鬧0污0借7年啊進(jìn)返入飄中捷國(guó)銳以斷來(lái)層，組發(fā)清展樂(lè)迅嗓速葛，殿會(huì)脾員膊遍證布廚工級(jí)商致界眨、月學(xué)廟術(shù)瘦界即、失政燭府叛部哥門(mén)聞以律及煩各遣種霜非牙營(yíng)效利沙機(jī)跟構(gòu)浸內(nèi)錄部撈。中織國(guó)題正把在勸迎你來(lái)虎管吳理潑會(huì)哈計(jì)鄙實(shí)疫踐稱(chēng)的港夏頭天，芽政窯府黃全設(shè)面右啟聞動(dòng)桑管療理坦會(huì)訪計(jì)斷人作才功培訓(xùn)養(yǎng)灰計(jì)撥劃旦。封財(cái)顧政箭部催會(huì)大計(jì)意司呈著轉(zhuǎn)力團(tuán)加仇大使對(duì)朗管頓理吸會(huì)伏計(jì)蜘的蠢研鉛究非，刑加番強(qiáng)劑發(fā)秘?fù)]搭會(huì)么計(jì)范管奔理融職傾能緞作發(fā)用謙。吼海商爾塑、掃中狼國(guó)腳兵志器蒜裝帶備謙集舞團(tuán)響、勁中秘國(guó)銜電兇信桃集杯團(tuán)甘、侮中棚國(guó)壇石秀化幣集凝團(tuán)陽(yáng)、跳中屑國(guó)娃南鄰車(chē)象集識(shí)團(tuán)算、類(lèi)寶怪鋼塘等吹大貝型啟央條企肥組選織誰(shuí)大衡型省美而國(guó)歪注凈冊(cè)鉛管靈理周會(huì)弟計(jì)棋師筆認(rèn)允證幣培咳訓(xùn)搖。美丘國(guó)行注詞冊(cè)位管盼理較會(huì)貫計(jì)秧師瞞（C潤(rùn)M獻(xiàn)A塵)認(rèn)德證興已慨被弊中第國(guó)共政滾府寇和寶企貌業(yè)喘接圣受內(nèi)并補(bǔ)高純度堆認(rèn)都可駱，恢被犯正霉式多納匆入涼高鬧級(jí)苗企授業(yè)擺人匪才逆管察理著培侮養(yǎng)怨與明考康評(píng)而體聰系獄。C弄M陵A也姓是場(chǎng)國(guó)薦家澡外慘國(guó)租專(zhuān)丟家殖局百作株為驗(yàn)招戚才稍引杠智趁戰(zhàn)季略炎在突央刑企成中潑大雹力偽推版廣面的辯唯貢一想的賣(mài)國(guó)逗際載管側(cè)理鼻會(huì)值計(jì)陰認(rèn)穩(wěn)證戲。C恭M索A考印試離內(nèi)艘容地大盞綱重（諸自2飽0色1奶5年1月1日黑起浪生扎效派）第儀一底部堤分-工-昆-財(cái)雁務(wù)潤(rùn)報(bào)賺告湖、謙計(jì)閃劃絲式、鎮(zhèn)業(yè)虜績(jī)習(xí)評(píng)耳價(jià)昨和具控仗制4小蓬時(shí)-跪-烘-谷1趴0攜0道違選受擇巖題佳及2道3添0分拼鐘粉問(wèn)摟答墾題外梁部觀財(cái)癥務(wù)物報(bào)拴告乓決乖策1速5肉%計(jì)扯劃師、下預(yù)牲算油和托預(yù)跳測(cè)3蠻0熊%績(jī)腰效例管夕理2炸0旱%成閱本若管照理2栗0耕%內(nèi)猾部瓜控肉制1工5額%第深二凱部語(yǔ)分-距-仗-桂-財(cái)根務(wù)親決技策4小周時(shí)-無(wú)-誓-服-爛-脫-黎1賢0隙0道薪選押擇奏題樸及2道3話0分啞鐘斤問(wèn)換答兄題財(cái)純務(wù)含報(bào)特表樓分悠析2母5豪%公迷司卡財(cái)稠務(wù)2箭0軋%決鏟策叨分禿析2別0曠%風(fēng)虧險(xiǎn)籠管臂理1杏0侍%投簡(jiǎn)資詠決宋策1虎5威%職雄業(yè)姻道員德1竄0洞%報(bào)渴考C靈M冶A考死試頌沒(méi)醫(yī)有蕩工索作掉年椅限菜和耕學(xué)劉歷冰要折求挨，駕但狂通扇過(guò)嶺考其試求后胸，掩如居果亮要炸申百請(qǐng)C梨M奶A認(rèn)膚證魄就脅需認(rèn)要淋擁穗有窮三否年顫全電日垮制勻大估專(zhuān)淘學(xué)帳歷灣、嶺本略科封學(xué)戲士藏學(xué)圓位斜及唱以滲上額學(xué)旨?xì)v被和鋪兩痛年切持兵續(xù)塵相萄關(guān)脹工到作嫌經(jīng)諸驗(yàn)?zāi)岵殴驴缮攉@碌得尋證擋書(shū)理。英保文篩考腿試上：院每賀年1／2月朋，5／6月稻，9／1戒0月叛。餃中舉文母考役試講：2至0亂1陰5年4月1塵1日春和2齒0煩1住5年8月8日飽（2藍(lán)0游1邀5年景秋咱季不考昆試莫將成推位出憤機(jī)暗考遣模桑式報(bào)醬名寇參弟加C虛M領(lǐng)A認(rèn)區(qū)證狠考艷試迅者舊，那需黎先諷注謀冊(cè)愛(ài)成驗(yàn)為I鑼M寺A會(huì)字員仔。槍首泛次鞭注屢冊(cè)評(píng)會(huì)償員篇需主交陳年吩會(huì)育員與費(fèi)2券2緣瑞0美訓(xùn)元偷和第注武冊(cè)炭手臺(tái)續(xù)云費(fèi)1奸5美先元好。鋒注慨冊(cè)使中嗓（將英住）周文浴考臥試抽，斃考踩試龍準(zhǔn)振入囑費(fèi)2萄4兩0美亞元清，幣每夸門(mén)強(qiáng)考裂試南費(fèi)蹲用3吹9惱5美賢元罪。（3年戒內(nèi)懲完跨成紀(jì)考困試餐）二搶、蕩會(huì)若計(jì)插進(jìn)申一區(qū)步慎發(fā)支展亂（叮時(shí)葬間缸：2遇0世羽紀(jì)5解0年欠代—褲—今陸天捷）例蘇如精：（1）2濃0世偷紀(jì)5卻0年晚代燙后滴出揪現(xiàn)佳國(guó)秘際把會(huì)役計(jì)（2）7階0年途代看出愛(ài)現(xiàn)漆通判貨回膨益脹疫會(huì)神計(jì)（3）此知穩(wěn)識(shí)臣經(jīng)妨濟(jì)滾時(shí)娃期岸西活方識(shí)學(xué)舟者政研泡究厘人頭力羨資盟源糧會(huì)省計(jì)煌和壟環(huán)例境腳會(huì)督計(jì)（4）尚計(jì)坊算以機(jī)滴和疤互伴聯(lián)榴網(wǎng)哀的涉發(fā)域展,使腔會(huì)夕計(jì)交傳段統(tǒng)土的范手婚工遞處堤理慶方它式竄逐悄步散發(fā)木展乞?yàn)槿陔娾徸淤Y數(shù)須據(jù)摟系煎統(tǒng)妄處子理余會(huì)浮計(jì)圖是壇信班息噸系移統(tǒng)濕的雨理潔論搬應(yīng)賢運(yùn)襪而衣生糠。三奸、譜近聯(lián)現(xiàn)飽代剝中闖國(guó)僚會(huì)施計(jì)待的撤發(fā)部展養(yǎng)（2貴0世掀紀(jì)跟初普至趣今鐮）(姿P睜4厭—杜5負(fù))1、2宇0世獨(dú)紀(jì)隔初古至1劈燕9噴4按9年甚新勞中粘國(guó)摩成嚴(yán)立由辭謝訴霖竿、縮慧潘帶序掌倫炎等傲老翻一乖輩盈會(huì)的計(jì)交學(xué)忘家鑼將杜西陪方宏現(xiàn)芽代鄭會(huì)愉計(jì)溝理框論累介獵紹偵到母中礦國(guó)通。峰（1妖9添0蹈5年,中悶國(guó)填第商一惡個(gè)裁注氏冊(cè)握會(huì)數(shù)計(jì)稅師避謝龜霖咐從神日牧本酬引鉛進(jìn)象借件貸旬記川賬跨法,并辣運(yùn)塞用圍復(fù)氏式組記銅賬閥原斤理張?jiān)O(shè)捧計(jì)慮了隸大患清兩銀鑼行租一歐整鏡套呼會(huì)遠(yuǎn)計(jì)濃制懲度務(wù)）柏。2、1蒼9富4鴉9年扶新踢中揪國(guó)碌成槳立稅至1溜9呈5史8年殖大穗躍滾進(jìn)新愿中蹈國(guó)謹(jǐn)成功立序，品為閑建吊設(shè)匯計(jì)彎劃回經(jīng)誘濟(jì)開(kāi)體壓制春所而需塌，亞全撤面罵引庫(kù)進(jìn)煌蘇最聯(lián)朱的礎(chǔ)會(huì)頑計(jì)裂管晶理林體廁制房誠(chéng)和旁會(huì)猴計(jì)情理拖論句方棵法憂。3、1互9等5慌8年衛(wèi)大辮躍胞進(jìn)停至1悉9女7板9年寇改庸革橫開(kāi)慘放調(diào)前大研躍汪進(jìn)正和巖十姐年確內(nèi)卸亂銳，魄使圓中未國(guó)到會(huì)憂計(jì)遣停和滯址和侵無(wú)險(xiǎn)序論狀潛態(tài)雪。4、1礎(chǔ)9摸7年9年穿改宰革晨開(kāi)握放筒至1萬(wàn)9柄9負(fù)3年葉“障新距會(huì)嗓計(jì)定制蛋度燃”鳥(niǎo)實(shí)腫施幼前適璃應(yīng)湯改嘗革流開(kāi)折放巴需屯要輛，凳開(kāi)必始頌進(jìn)勝行該會(huì)飄計(jì)葉改孕革更，卻并豎逐廁步稼引販進(jìn)到國(guó)井外革會(huì)察計(jì)烏理酸論表和勾方候法暑。5、1誼9耍9肢3年六“聞新沾會(huì)額計(jì)多制鼻度艘”拔至2驕0賴(lài)0符6年怒“伍新忠會(huì)講計(jì)綢準(zhǔn)潔則彎”為株建碗立望中暈國(guó)秒市浸場(chǎng)基經(jīng)宮濟(jì)厲體員制初所宋需案，廢開(kāi)信始時(shí)逐五步歇與猛“赤國(guó)度際席慣禁例慘”席靠谷近殖。6、2猾0陜0臨6年準(zhǔn)“奴新稻會(huì)茅計(jì)悠準(zhǔn)偶則手”醉頒宇布時(shí)至冤今為我完憂善概市謊場(chǎng)劫經(jīng)掠濟(jì)盛，配與謀國(guó)離際甚經(jīng)南濟(jì)堪交博融醋，2扇0勢(shì)0鈔6頒羨布暖新獨(dú)會(huì)涉計(jì)盾準(zhǔn)吊則3發(fā)8個(gè)捐，響于2討0昆0植7年1月1日寧在裂上藏市象公掏司郵開(kāi)鉗始未執(zhí)贈(zèng)行豎。結(jié)峰論韻：會(huì)釋計(jì)貧隨指生立產(chǎn)據(jù)力稻的籃發(fā)灶展尋而芒不俯斷登完栗善灶和剩發(fā)古展顫其電理些論恒和眼方蒜法魚(yú)，豆它寨經(jīng)店歷額了蹦從萬(wàn)低譽(yù)級(jí)逗到背高敵級(jí)、從膏簡(jiǎn)春?jiǎn)芜b到研復(fù)表雜譯、眉從棄不器完撤善撞到綢完拜善瓦的晌過(guò)役程第魔二武節(jié)栗會(huì)巡壽計(jì)昨信然息利系筆統(tǒng)茂的舅一宣般嘗描構(gòu)述一畜、會(huì)趁計(jì)熄定而義二冠、傾會(huì)品計(jì)艱目棵標(biāo)三奴、糧會(huì)坑計(jì)窄職氣能四壞、社會(huì)己計(jì)余工修作其規(guī)詞范一載、什會(huì)寶計(jì)淺定悶義(一)幾兆種煤會(huì)絹計(jì)膏流伍派1，管謀理固工宴具駁論(五罰十精年膠代說(shuō)從閑前識(shí)蘇顆聯(lián)座流拍傳喪到倚我黎國(guó))觀業(yè)點(diǎn)垂：股會(huì)壘計(jì)鋸作襖為導(dǎo)一猶種薦工市具嚷，臂是倍一漆種護(hù)反轉(zhuǎn)映遠(yuǎn)的米工繼具女，狠是灑經(jīng)撒濟(jì)輕管情理讓或閑者俗經(jīng)斗濟(jì)籃核峰算梅的窗工孫具.特蚊點(diǎn)種：稼強(qiáng)貧調(diào)賢會(huì)再計(jì)儉在姿經(jīng)軟濟(jì)飯活雜動(dòng)疲中草的盒核說(shuō)算羨作窯用伍。2，管緩理穴活歐動(dòng)磁論：觀象點(diǎn)：會(huì)擊計(jì)摸不弊僅次是精經(jīng)剖濟(jì)松管關(guān)理籃的乞工徑具年，品且瘋它裕本密身后就吳具欣有旦管忌理閱職依能它，互是箏人娃們指從晃事奴的趨一喇種弟管屢理詞活岸動(dòng)荒，名會(huì)械計(jì)充是戴經(jīng)要濟(jì)桿管停理蒙活旋動(dòng)蓄的亡重舅要都組副成下部貨分寒。特孤點(diǎn)余：壟是晃繼諒承膛和餐發(fā)寫(xiě)揚(yáng)工會(huì)艘計(jì)文工旨具篇論刷學(xué)脫派驚的朱合禍理啄內(nèi)紛容呀并梅結(jié)館合鄙最隊(duì)新允管旬理瀉科冠學(xué)敢思頂想嘉的個(gè)產(chǎn)托物按。中河國(guó):會(huì)醒計(jì)伴管翼理撕活模動(dòng)獄論追思太想筐始看于楊顧紀(jì)策琬劇、芒閻薄達(dá)拖伍兩訊教暮授球在間中張國(guó)但會(huì)庸計(jì)睬學(xué)忽會(huì)胞成厚立漆大瞎會(huì)屈上芒的童報(bào)微告垃。梯（1程9沖8拖0年奪）3，信幼息比系師統(tǒng)醬論燒：觀柄點(diǎn)：會(huì)怠計(jì)臘的盤(pán)本貼質(zhì)千特脅征礎(chǔ)是級(jí)一飛個(gè)攜“訪信盯息久系圍統(tǒng)位”腰。特鉤點(diǎn)紗：鴨是婚現(xiàn)臭代漆經(jīng)骨濟(jì)派和艇科燒學(xué)過(guò)發(fā)般展恥的配產(chǎn)騙物畢。廈頌門(mén)歐大垮學(xué)葛趴家擇澍教聞授蠶在1斗9曉8活8年爬出洽版程的《會(huì)刷計(jì)池學(xué)萄導(dǎo)善論》中仰提穗出窯：束計(jì)籃是枕旨役在凱提向高經(jīng)經(jīng)尤濟(jì)停效摧益鉤，瓣加粘強(qiáng)龜經(jīng)努營(yíng)宵管彎理承和億經(jīng)柔濟(jì)患管且理基而萬(wàn)在勁每手個(gè)脫企存業(yè)拐事遭業(yè)埋行陵政餓單紗位宅范扶圍昆內(nèi)素建距立進(jìn)的客一東個(gè)愈以?shī)侍嵝涔┍控?cái)側(cè)務(wù)矩信桂息公為掙主途的舌經(jīng)細(xì)濟(jì)父信伍息沉系枝統(tǒng)會(huì)莊計(jì)沙信碼息杯系屯統(tǒng)搜構(gòu)狂成:a嬸.會(huì)枯計(jì)竹信恐息生垂成培系濱統(tǒng)(財(cái)槽務(wù)冒會(huì)謀計(jì)旦子腔系柱統(tǒng))（委輸辜入-嫂-恥-白-辮-加冒工-鼻-會(huì)-泉-轉(zhuǎn)葛換-抹-暖-歡-籌-陷-輸咬出哭）確惜認(rèn)-喘-糖-欠-疑-計(jì)線量-閣-禁-團(tuán)-記盡錄-完-委-繞-農(nóng)-悉-報(bào)葉告b搏.會(huì)艙計(jì)葬信浙息加陜工鄰利艦用漸系出統(tǒng)(管綿理玻會(huì)后計(jì)課子鹿系的統(tǒng))分架析屬計(jì)制劃蔽預(yù)灰測(cè)辮控寧制踢決久策結(jié)衡論頌：會(huì)歇計(jì)懂是罷一痕個(gè)月以毀提幅供賣(mài)經(jīng)內(nèi)濟(jì)頭活市動(dòng)示的骨價(jià)飄值運(yùn)悼動(dòng)搭信料息婦為父主灣的無(wú)經(jīng)段濟(jì)烘信民息指系雞統(tǒng)賞。（1）匙從盒取弄得盤(pán)原闊始膀數(shù)螺據(jù)畢到共加清工遲信亦息刷傳摩輸苗給悼使蝴用誘，食會(huì)敢計(jì)缸需膊經(jīng)普過(guò)賀收汽集佩、志存居儲(chǔ)牲、庭檢秩索退、綢加霞工脾處殊理遷和續(xù)傳膊遞典等婆一氏系亮列鴿環(huán)透節(jié);（2）暑會(huì)當(dāng)計(jì)休從神收灰集程、觸篩硬選哲經(jīng)仔濟(jì)氣數(shù)瓜據(jù)睡到尖對(duì)皇經(jīng)饞濟(jì)仍信很息狡進(jìn)旦行渣加采工斗處列理紐奉、徐分疾析拔、重解交釋菜說(shuō)撇明晶并著提捧供食給不信搏息揉使椅用額者材，晨構(gòu)屈成否了爽一默個(gè)恰完僅整附的競(jìng)信搬息庫(kù)系臟統(tǒng)懼。(二)會(huì)誰(shuí)計(jì)佳的鐵定廚義會(huì)露計(jì)：是野一傻個(gè)請(qǐng)對(duì)貫經(jīng)鎖濟(jì)雖業(yè)垂務(wù)緩以杯貨怖幣巴進(jìn)烏行舊確視認(rèn)朝、鼓計(jì)注量罰、際記讀錄傾、誓報(bào)盞告刊和荷分艙析滋的信并息剖系指統(tǒng)；毯會(huì)隆計(jì)益又漆是侵通勉過(guò)購(gòu)收磨集第、令處造理孟和兵利憲用蹤蝶經(jīng)光濟(jì)累信蠅息滾，字對(duì)零經(jīng)拾濟(jì)量活流動(dòng)停進(jìn)偷行河規(guī)貧劃司、店組恭織營(yíng)、衡控歸制最和蕩指曲導(dǎo)欄，笨講態(tài)求線經(jīng)奔濟(jì)辭效緒果埋的一薦種啞管駱理吵活流動(dòng)。另墓：喉見(jiàn)鳥(niǎo)教危材P坦6紡(斗A躁A廚A參1餡9送6裝6年依的忽定擇義弓、A貞I稍C貞P罵A的悄定救義相）晌，咬教栗材P決7教綠材祖定箭義非。二觸、俘會(huì)截計(jì)峰目狠標(biāo)厘（巡壽會(huì)球計(jì)扒活紗動(dòng)膚所附要洗達(dá)悉到普的植目肯的炎）（斷一票）還會(huì)恭計(jì)今信惑息霜及晝其指內(nèi)政容1，雄會(huì)污計(jì)謹(jǐn)信酸息：譯運(yùn)何用叉會(huì)千計(jì)節(jié)理奧論雞和閘方扔法巖收杰集儲(chǔ)、蒼加煌工榨、禁整堅(jiān)理啞、鐵存蝕儲(chǔ)陸、浮輸每出責(zé)的澇，仿對(duì)逐有勒關(guān)少信作息猾使棟用口者宴決耀策罪和掩管仇理趴有旋用娘的庫(kù)各斜種禽經(jīng)捕濟(jì)立數(shù)逗據(jù)趴資右料私。2，芳信墾息件使級(jí)用蝕者（格外雀部戚用身戶(hù)隆和鹿內(nèi)幣部部用縱戶(hù)馬）(怒P辣7燈)與豬企蘆業(yè)帶有爹直湯接塞利嫂害汗關(guān)逢系迅的蹤蝶外偶部紫用迷戶(hù)與奏企隆業(yè)捎有車(chē)間詞接特利考害犬關(guān)控系洋的份外慮部折用備戶(hù)投龍資咐者債蟲(chóng)權(quán)爆人征團(tuán)稅姑部廈門(mén)證幻玉券倍監(jiān)噸督錄部冒門(mén)政纖府捎機(jī)疲構(gòu)社過(guò)會(huì)糖公遠(yuǎn)眾企抬業(yè)匠內(nèi)擋部貫各佳階儉層區(qū)的翻管襖理光人蜘員外大部熱用刃戶(hù)內(nèi)答部容用里戶(hù)了斬解按企返業(yè)假的負(fù)財(cái)澇務(wù)抖狀顫況姑、采償名債笨能木力視、逆盈康利逆能目力借獄助憑會(huì)月計(jì)競(jìng)信趟息投作廊出助籌柿資難、毒投凳資爐、藏營(yíng)榨銷(xiāo)柳、讓工峽資未獎(jiǎng)匙勵(lì)錘、烏股筆利褲分猴配攪等閱方宅面影的殊決緣瑞策3，那會(huì)各計(jì)選信棕息統(tǒng)內(nèi)咽容：(拔P袖8剩)（1）農(nóng)有盞關(guān)惹企鼠業(yè)北經(jīng)搖濟(jì)腔資器財(cái)演的創(chuàng)信壩息(資豬產(chǎn)灣）（2）待有成關(guān)駛企悲業(yè)刷經(jīng)屋濟(jì)侵資恭財(cái)觸要楚求痛權(quán)錢(qián)的般信藝息眉（而負(fù)編債季和墾所降有眉者族權(quán)峰益倍）（3）黎有雖關(guān)龍企珍業(yè)勝經(jīng)斧濟(jì)五資湖財(cái)鎖、挖經(jīng)抓濟(jì)訓(xùn)資起財(cái)距要奮求誰(shuí)權(quán)趨變螞動(dòng)御情直況受的派信蟲(chóng)息備弓注：（1）充和雹（2）槽是有品關(guān)晨財(cái)哈務(wù)黨狀骨況藏信屆息妨，站（3）坡是野有單關(guān)妄經(jīng)翼營(yíng)何成盛果會(huì)信塊息（孟收獄入垮、蜻費(fèi)債用暫、殃利魔潤(rùn)執(zhí)等君）惠。磨它辣們忘從爪而川導(dǎo)揮致財(cái)依務(wù)敢狀企況牛變向動(dòng)案（習(xí)財(cái)址務(wù)堅(jiān)狀征況扯變姑動(dòng)柄信鍋息）和選有喉關(guān)臺(tái)現(xiàn)盾金遷流抗量兆變正化送（灑現(xiàn)囑金內(nèi)流飾量筐信晉息客）米。（煙二茫）珠會(huì)雅計(jì)榴目語(yǔ)標(biāo)伯內(nèi)嘉容《某企治業(yè)碑會(huì)棵計(jì)毫準(zhǔn)連則處—竄—戶(hù)基即本劈燕準(zhǔn)寬則藝》墊中鋸描淹述張的綁會(huì)財(cái)計(jì)熱目服標(biāo)偏是真：“療企搭業(yè)塵會(huì)護(hù)計(jì)彩應(yīng)善當(dāng)雄如懂實(shí)啄提帽供認(rèn)有友關(guān)俊企孝業(yè)財(cái)筆務(wù)喉狀蛋況單、兄經(jīng)股營(yíng)留業(yè)嘉績(jī)杏和檢現(xiàn)料金栗流迷量等師方覺(jué)面扭的舅有學(xué)用控信笛息準(zhǔn)，騾以滿慨足散有描關(guān)敞各那方的悄信順息儀需愧要復(fù)，有覆助親于使演用先者營(yíng)做絡(luò)出犁經(jīng)離濟(jì)燭決識(shí)策丈，強(qiáng)并絡(luò)反塔映壤管亮理獵層印受丈托鍋責(zé)叉任戴的取履借行噸情斯況鉤”仿。會(huì)允計(jì)依目田標(biāo)蛋具準(zhǔn)體向內(nèi)組容(全P診6淺)(鞏1則)提叨供毒財(cái)森務(wù)販會(huì)濫計(jì)源信服息今；（船對(duì)泰內(nèi)祖、晌對(duì)意外藝）(擠2睜)加晶工耳利塑用淚財(cái)帖務(wù)鑒會(huì)連計(jì)維信上息.（膠對(duì)歡內(nèi)奔）三擊、姥會(huì)紗計(jì)踐職降能迷（待會(huì)郊計(jì)洲所篩具岡有彈的奧功肺能用）(一)會(huì)菌計(jì)雷的董基味本全職六能炒（冰信爆息腰生善成瘦系遼統(tǒng)腹）會(huì)信計(jì)挪的個(gè)職社能—詢(xún)—扎會(huì)提計(jì)織在喇經(jīng)艘濟(jì)敗活閥動(dòng)唐中準(zhǔn)所罪固富有愧的頌功滴能辣（抓能淺干頸什拔么汁）擦；會(huì)扔計(jì)嘴的奏作養(yǎng)用—爽—頌會(huì)輛計(jì)冷本展身茂固芽有摩功向能脾所歌表沙現(xiàn)綠出網(wǎng)來(lái)尤的堆客師觀恨效兇果膠（沾干悔得勢(shì)怎聲么縮慧樣）《濁會(huì)計(jì)悶法南》狹中吩規(guī)榆范蟲(chóng)的券會(huì)居計(jì)嫂職噸能罩：1侍.核禍算職目能冤（閥反紡映洽）會(huì)朱計(jì)任一撓貨嶼幣匠為啊主蠅要梳計(jì)傾量搬尺駛度列，圾通蒙過(guò)確確此認(rèn)妙、擁計(jì)怒量如、脊記捎錄潑、據(jù)報(bào)看告浸等都環(huán)餓節(jié)烈，伶對(duì)諒各禾單物位址的畜經(jīng)余濟(jì)欣活適動(dòng)銷(xiāo)情霉況,進(jìn)跡行艙真焰是若完蜘整想的零反誤應(yīng)肝，婚為喬各側(cè)有袋關(guān)繳方忽面帽提氏供存財(cái)溪?jiǎng)?wù)助信聚息紫。2粗.監(jiān)博督職蒸能查（?？?fù)]制晴）會(huì)就計(jì)恰在巾核閑算域經(jīng)堅(jiān)濟(jì)稻活早動(dòng)哈的翅同完時(shí)促，計(jì)要賊對(duì)杜經(jīng)暢濟(jì)行活喇動(dòng)子的奸合替理喊性倒、果合俱法孕性幻玉、執(zhí)有書(shū)效桑性套進(jìn)震行創(chuàng)事才前磨、極事綁中檢、捏事桃后滔指責(zé)導(dǎo)旱和塘協(xié)逃調(diào).(二)會(huì)論計(jì)套的軌發(fā)鞠展志職里能燃（斗信繡息接加腥工毒利扭用支系麗統(tǒng)抗）1櫻.參朽與歌經(jīng)丟營(yíng)浙決坊策2陪.控如制咽經(jīng)傲濟(jì)何活洞動(dòng)(過(guò)潤(rùn)程)3坑.評(píng)辱價(jià)騙或噸分亭析舉經(jīng)葬營(yíng)悅業(yè)炊績(jī)(經(jīng)舒濟(jì)貪效不果)4慣.預(yù)著測(cè)抓經(jīng)特營(yíng)鉤前絡(luò)景四殲、結(jié)會(huì)駱計(jì)艙工紫作甚規(guī)口范(一)會(huì)轟計(jì)允職次業(yè)破規(guī)傅范(楊P有1損0辜-姿-啟-游1俱1皇)1，企政業(yè)繡會(huì)泰計(jì)（健工史廠尸、匠商糾店菌、驚賓汽館池、湯各妨公蟲(chóng)司拴組嗓織廁）(暴1姓)財(cái)屆務(wù)拿會(huì)櫻計(jì)徒：斗對(duì)悔已箏發(fā)繡生經(jīng)的座交圈易讀或否事鈔項(xiàng)捉，慰通蔥過(guò)勝確嗓認(rèn)搞、臂計(jì)香量趨、納記塌錄勝和千報(bào)脊告喂等坡程縣序毀加茂工殿處褲理禾，佛并棒借渠助賊報(bào)堤表擾形視式矩提酸供匯財(cái)悠務(wù)慢信餐息旬的竊會(huì)翁計(jì)浮。(根2亭)管兵理仗會(huì)藏計(jì)艷：頂依保據(jù)挖財(cái)斑務(wù)燈會(huì)證計(jì)鞠提鄭供塔的沖會(huì)合計(jì)步信情息魂著毀重捐為以企燒業(yè)敗進(jìn)瓣行趙最物優(yōu)東決們策霜，表改盾善貸經(jīng)沿營(yíng)鹽管李理迫，絨提忌高勸經(jīng)堵濟(jì)英效白益劑服篇?jiǎng)?wù)止的典一儲(chǔ)個(gè)雨會(huì)葉計(jì)嘆分切支粗。(什3沾)內(nèi)社部抽審此計(jì)加：腸企掏業(yè)聰內(nèi)鄰部悄專(zhuān)欲設(shè)嚴(yán)機(jī)建構(gòu)償和蠅人析員得對(duì)便企聾業(yè)稅自腐身溫的歡經(jīng)龜濟(jì)撥活室動(dòng)至所雪進(jìn)盞行脆的紹審賽核蟲(chóng)和全檢版查取工叮作歲，評(píng)重現(xiàn)點(diǎn)徹在蘆于煎評(píng)僅價(jià)胸企冬業(yè)鐵內(nèi)拍部響控暢制息和貪內(nèi)籌部抓經(jīng)拾營(yíng)伐管用理風(fēng)責(zé)筐任捎及厭其戴履貪行效情花況椅。2，非將營(yíng)陵利息組資織刑會(huì)藍(lán)計(jì)（積行和政辦機(jī)耍關(guān)織、書(shū)學(xué)繼校驅(qū)、負(fù)醫(yī)解院扁、師科以研暈機(jī)鉤構(gòu)夜、取圖密書(shū)安館引等常）(旅1掠)預(yù)饞算洗會(huì)貞計(jì)暮（比中駐央掘、輪省礎(chǔ)、討市稈、釀縣懇、壺鄉(xiāng)召行委政湊單狐位思）(永2侄)事唱業(yè)冶單腦位剩會(huì)口計(jì)3，公淘共濾會(huì)鋪計(jì):以維會(huì)攏計(jì)展學(xué)賣(mài)理皇論爺和設(shè)方隔法訂為殊基它礎(chǔ),運(yùn)般用回相峽關(guān)寸學(xué)蠟科摩知侄識(shí),向赴企劇業(yè)目事陽(yáng)業(yè)溉和券行慌政限單卸位燃提庸供吩會(huì)號(hào)計(jì)教、買(mǎi)審串計(jì)狂和治咨內(nèi)詢(xún)約等漠服除務(wù).載騰體:會(huì)鳴計(jì)甩師懇事彩務(wù)叫所從退業(yè)盈人盆員:注嗎冊(cè)頃會(huì)亡計(jì)斯師注:本美教蓋材御以團(tuán)企循業(yè)督會(huì)槍計(jì)仰為劃講替述督內(nèi)系容泉。(二)會(huì)增計(jì)殘行雅為感規(guī)冬范(閘P銹1盒1乓—迅1紙2扛)1，廉會(huì)斤計(jì)摧職址業(yè)嫂道性德誠(chéng)雕信困為亂本抵，注操葡守查為耗重污，燭遵刪守狡準(zhǔn)丑則招，知不飽做改假鼓賬閥。2，速會(huì)樣計(jì)冷法酸（研會(huì)錫計(jì)紛工椒作無(wú)的走基癥本絹法枯規(guī)媽?zhuān)?租9騾8孕5年逼制蒼定儀施壟行蜓，1鏈9筍9控3年跡修鉆改夾施豎行篩，1征9刮9粥9年崖修糞改蹄于2潤(rùn)0味0蓮0年7月1日晌施就行武。銅內(nèi)科容善：(乎1目)會(huì)袍計(jì)句核移算享規(guī)摩定膏，(惠2鼻)會(huì)誰(shuí)計(jì)川監(jiān)給督花規(guī)炕定賽，(翻3景)會(huì)拴計(jì)炭機(jī)門(mén)構(gòu)煮和倒人殲員勝規(guī)旺定余，(郵4遵)法險(xiǎn)律綿責(zé)俗任袖規(guī)林定3，存會(huì)搭計(jì)帽準(zhǔn)奪則結(jié)（京會(huì)閉計(jì)馳核商算騾工表作惰的牲基蜘本薄規(guī)蔑范房誠(chéng)）(拉1漸)基筍本洗會(huì)剩計(jì)杜準(zhǔn)雁則新（僅總著則威、同會(huì)拾計(jì)砌信值息腎質(zhì)洽要槍求忽、沾會(huì)若計(jì)替要猾素每、摸會(huì)名計(jì)講計(jì)浩量似、宣財(cái)孩務(wù)難會(huì)輸計(jì)彼報(bào)降告受）(喜2聞)具瓜體野會(huì)皂計(jì)唐準(zhǔn)黎則議（3話8條許）(泛3禽)會(huì)腳計(jì)星準(zhǔn)采則谷應(yīng)耽用比指燃南殿（性會(huì)由計(jì)途科杰目拉和仰會(huì)草計(jì)虧報(bào)機(jī)表充）第湖三弟節(jié)腰會(huì)狗計(jì)析信箱息宰生惱成娘系弊統(tǒng)一純、會(huì)證計(jì)恩信去息踏生糕成毯的聾前基提向條剪件(會(huì)制計(jì)匹假經(jīng)設(shè))二.會(huì)喊計(jì)筐信草息傷生事成劫的驗(yàn)規(guī)州范質(zhì)（室基監(jiān)礎(chǔ)霜）三柔、烘會(huì)朗計(jì)乞生制成挎信汽息芝的聰內(nèi)離容(會(huì)賀計(jì)梨對(duì)應(yīng)象)四﹑會(huì)躲計(jì)護(hù)信謠息歡質(zhì)南量愚要跑求一劉、叔會(huì)廚計(jì)擁信辮息淹生侄成擊的酷前復(fù)提徑條大件(會(huì)誰(shuí)計(jì)肆假襪設(shè))（碰重遙點(diǎn)沉一股）(恨P殃1祥3誦—勤1項(xiàng)5泄)（一冷）濱內(nèi)驅(qū)涵造：會(huì)炎計(jì)享假任設(shè)晃是鞏企協(xié)業(yè)引會(huì)高計(jì)刷確寬認(rèn)更、掘計(jì)頭量肚、題記在錄晴和宮報(bào)咱告反的前傍提，詠是雨對(duì)采會(huì)閣計(jì)賓核定算閥所碑處時(shí)打間席和仇空婦間碰環(huán)迫境等隔所減作卸的浪合莖理地設(shè)朝定爸。粒會(huì)曉計(jì)送基班本插假?lài)@設(shè)柱包許括列會(huì)訴計(jì)眼主賣(mài)體拉、敞持片續(xù)近經(jīng)買(mǎi)營(yíng)紀(jì)、斤會(huì)季計(jì)先分著期宰和助貨擇幣片計(jì)緊量吼。（愁二境）異意秒義攝：保打證趴提郵供傳可飯理養(yǎng)解脅的駛會(huì)營(yíng)計(jì)尚信內(nèi)息（笨三扮）襪內(nèi)厭容1，會(huì)億計(jì)稱(chēng)主皮體拐假凝設(shè)(會(huì)鍬計(jì)袖核鄉(xiāng)豐算瓶的以空適間本范舅圍)含旗義龍：會(huì)碼計(jì)較主背體伶（缸又綢稱(chēng)女會(huì)付計(jì)喬實(shí)妨體截或明會(huì)咽計(jì)淚個(gè)驗(yàn)體賴(lài)）吐是肚指稈會(huì)銅計(jì)幅活朋動(dòng)鉛為倍之病服嬌務(wù)壤的付特寧定駛單虹位俊或座組脅織欺。條捐件（1）鳳必炕須床擁輛有轟和圖控手制秧一誦定較的包經(jīng)旬濟(jì)茫資肯源梢；（2）語(yǔ)有浴能酸力承羅擔(dān)披相千應(yīng)湊的穿經(jīng)芳濟(jì)沉義硬務(wù)銳；（3）便獨(dú)論立扔從撲事范經(jīng)冷濟(jì)頃活大動(dòng)恐并快進(jìn)憂行拾獨(dú)皂立促核意算作嘉用葉：它底規(guī)闖定匙了潛會(huì)搜計(jì)掩活信動(dòng)巷的空撞間四范派圍。注陰意釘：會(huì)竟計(jì)呀主恩體針不額同某于犯法肌律遇主廚體忠：一提般拼來(lái)驢說(shuō)籍，法誕律內(nèi)主視體濫往尋往墾是條會(huì)慌計(jì)交主護(hù)體，構(gòu)而構(gòu)霞成貧會(huì)虎計(jì)剛主車(chē)體掌的冶并觀不社一椒定礎(chǔ)都劫是態(tài)法禽人姐。會(huì)條計(jì)哪主榨體倆：踏（P揚(yáng)1裹4猜)①可覺(jué)以堡是高法偉人如撥企禽業(yè)飛或趟事絨業(yè)瞞單趙位揪、璃也可廉以謀是丙非薪法痰人如花合位伙懂經(jīng)押營(yíng)胸組麥織丘；②擴(kuò)可尋以拜是壁一誤個(gè)少企柔業(yè)個(gè)，拐也圍可狂以由是任企咽業(yè)撓中壞的柱內(nèi)士部夏單平位閃或鍋企炸業(yè)里中休的條一要個(gè)登特貓定恰部爆分超，膠如率企記業(yè)沙的章分應(yīng)公承司沃、石企陰業(yè)趨設(shè)激立怠的癢事砍業(yè)蛙部巧；③纏可許以訂是奶單區(qū)個(gè)陡企急業(yè)言，動(dòng)也給可淺以牽是摘幾嗽個(gè)拒企胃業(yè)慢組撲成版的冬聯(lián)耽營(yíng)洽公壁司脖或駕企套業(yè)病集擦團(tuán)六。2，持褲續(xù)沈經(jīng)勸營(yíng)切假斗設(shè)（金經(jīng)泉營(yíng)談時(shí)蠟間餃的贈(zèng)無(wú)笑限間性初）含笨義崗：在諸可際以材預(yù)捧見(jiàn)克的小將款來(lái)渣，憶企煎業(yè)逮會(huì)絹按賭當(dāng)濱前告的慰規(guī)純模份和自狀唇態(tài)伍繼亭續(xù)況經(jīng)損營(yíng)枝下漠去切，造不墻會(huì)崖停漁業(yè)民，稀也強(qiáng)不累會(huì)鞠大堡規(guī)浴模愧削浩減五業(yè)獅務(wù)市。作津用饑：它嗎規(guī)獸定館了侮會(huì)含計(jì)籃活刺動(dòng)究的時(shí)梳間勸范害圍。青決許定櫻了犁資闊產(chǎn)厚計(jì)解價(jià)英和雜收脅益解確伶定蟲(chóng)問(wèn)抹題汽，林同南時(shí)施也攜為旨流激動(dòng)漸資憑產(chǎn)茶/排非龍流趕動(dòng)寶資啦產(chǎn)妨和續(xù)流墨動(dòng)廉負(fù)找債潮/幻玉非等流棚動(dòng)幅負(fù)謠債冬的已劃離分拾提喉供蛙了哀基積礎(chǔ)撈。注則意忙：如逢果擺可光以睛判死定猛企師業(yè)撕不雕能戒持摘續(xù)展經(jīng)隊(duì)營(yíng)相，壺就苗應(yīng)發(fā)當(dāng)蔥改按變餐會(huì)蘿計(jì)盾核虜算智的耍原燒則某和刺方旗法鳴，要并啊在強(qiáng)財(cái)飛務(wù)霞報(bào)洋告逢中凳作減相睜?wèi)?yīng)拾說(shuō)者明知。3部.會(huì)你計(jì)港期玻間啊假太設(shè)（戒會(huì)少計(jì)帖核澤算紀(jì)時(shí)肝間秧的丸有放限狼性蜓）含梨義：升指薄將劫會(huì)涼計(jì)鎖主筐體哨持探續(xù)炊不勉斷孤的出生堂產(chǎn)慨經(jīng)丹營(yíng)土活映動(dòng)冷人委為滲地奮劃俯分浸為鈔連鴉續(xù)獲的踢、難長(zhǎng)撿短窩相耐等盤(pán)的銳期短間若。作偏用默：及英時(shí)撇、檢定廢期圾提腹供杠企述業(yè)碑財(cái)筒務(wù)屆狀軍況指及嶄財(cái)慣務(wù)頌成兩果翁信則息西（怕采對(duì)用負(fù)特亞殊蟲(chóng)程故序崗和偽方摘法病劃差清腥各備期備間統(tǒng)業(yè)曉績(jī)礦和豎責(zé)戶(hù)任岔）憶。決揪定搶了權(quán)賄責(zé)花發(fā)矛生廈制和收尊付次實(shí)剖現(xiàn)逗制的齒區(qū)圓別老，使禮不宴同婆類(lèi)想型結(jié)的匙會(huì)腹計(jì)醒主塵體焰有型了囑記頓賬習(xí)基扔礎(chǔ)責(zé)，便出株現(xiàn)賺了燭應(yīng)酬收子、械應(yīng)吹付飾、斥遞舍延襖、植預(yù)性提威、障待源攤暖等咬會(huì)促計(jì)訂處練理題方謙法社。注架意踏：會(huì)哥計(jì)鑄期莫間現(xiàn)的靈劃睛分殼：(日升歷睜年永度)(狐1糟)每厘年1月1日畫(huà)至1葬2于3堂1日臣為童一宅個(gè)勞會(huì)妄計(jì)窄年拾度失；(支2壞)一容會(huì)徹計(jì)唇年何度百具扮體皮劃及分聲為床半盞年辭度斗、些季旋度烈、辛月斗份槽；會(huì)遞計(jì)榆分庫(kù)期疼產(chǎn)兵生痰的輔問(wèn)肚題鏡：1伍.餓對(duì)汗某套項(xiàng)阻經(jīng)始濟(jì)袍業(yè)康務(wù)餓需藍(lán)要秋運(yùn)儀用鋪判知斷役，名加謹(jǐn)以附估麥計(jì)疑。宏（案會(huì)鉗計(jì)丹人擺員宰的乞職助業(yè)漁判檔斷譽(yù)，剃什齒么距情扁況高下雅待負(fù)攤黑，臭什溪么優(yōu)情玻況像下線預(yù)聚提李）2攝.齒一部家捎企拍業(yè)凳在綠短希期綱內(nèi)將各噴項(xiàng)壞資都產(chǎn)讀和蹄權(quán)裙益扣的杰變圖動(dòng)沉與喜現(xiàn)井金悉的即收柜入乳和姥支僻出裕是森不偉相斑一譯致胖的辟。讀出艷現(xiàn)役了驅(qū)兩駛種不不同的匹會(huì)佳計(jì)片基困礎(chǔ)凱。4，貨扣幣勇計(jì)板量且假厚設(shè)芝（堆附腸設(shè)書(shū)幣然值寬不痰變顫假射設(shè)翠）含毒義：犧也靠稱(chēng)創(chuàng)貨來(lái)幣漿計(jì)亮量繁與僻幣早值帥不退變?yōu)a。虧指?jìng)谔釙?huì)銜計(jì)龜核煉算浮過(guò)哄程食中惹，所用假剝定品幣顏值界不焰變惡的墊貨錯(cuò)幣作胳為魔統(tǒng)條一由計(jì)常量址單認(rèn)位拖，翼記跌錄仔、袍計(jì)算算爭(zhēng)和府報(bào)親告傾會(huì)沫計(jì)答主斬體罪的棍經(jīng)濾營(yíng)潛情揉況約及腐其爆結(jié)母果徐。作挪用蹤蝶：(望1存)可茂對(duì)鳴企謀業(yè)率的壟經(jīng)岡營(yíng)摸活鍬動(dòng)圖和撿財(cái)扒務(wù)雀狀司況拿進(jìn)駁行羊全竹面趴綜彎合堅(jiān)的炒反廁映鑰；(瞧2鑒)可塵使疑歷隊(duì)史慣成嚼本齒原飯則撞付覆諸謎應(yīng)曾用茫。注冶意蠟：貨爛幣躬計(jì)侄量黑的另規(guī)暢定身：(終1米)企卻業(yè)漲采林用座人掙民意幣臂作欣為記惱賬絨本紐奉位頭幣；(顧2品)業(yè)積務(wù)點(diǎn)收夾支洽以堆外寺幣膚為掠主務(wù)的無(wú)企洽業(yè)簽和尸境炭外非企析業(yè)膀可至選拾定哥某惠種孫外容幣區(qū)為扶記遷賬氏本運(yùn)位史幣章，怒但故編寶制虎的廉財(cái)給務(wù)段報(bào)挽表慰應(yīng)原折攏算產(chǎn)為母人拴民介幣扔。幣謊值鏡不箭變較假榴設(shè)油是湖貨間幣洲計(jì)薦量明的沃補(bǔ)邁充或假樣設(shè)樸。米即瞎用鄉(xiāng)豐作辱計(jì)畜量獎(jiǎng)單爛位渴的秘貨隊(duì)幣奴，日其枯購(gòu)它買(mǎi)脫力苗是在固瓦定拉不曠變夫的誦。幣遇值肯不櫻變編假蛾設(shè)趨并樓不襯否岸定耳貨饞幣朱的駐升池值過(guò)、銀貶艘值內(nèi)，沾但并從熔較鄰長(zhǎng)抱時(shí)精期臟看店，虹它陰們逝的巾作膀用神可抄以節(jié)互追相五抵辭消矛。二.會(huì)怕計(jì)椅信跳息浮生禍成必的助規(guī)佩范(一)會(huì)說(shuō)計(jì)兇基濾礎(chǔ)諒：核權(quán)覺(jué)責(zé)數(shù)發(fā)觸生擴(kuò)制雖、挖收密付伶實(shí)吊現(xiàn)出制權(quán)楊責(zé)宵發(fā)弄生夢(mèng)制是受指波會(huì)礎(chǔ)計(jì)禿核正算裂中融應(yīng)杯以吊權(quán)甜利森責(zé)匯任耀的灶發(fā)薪生燈來(lái)倆決起定育收過(guò)入將費(fèi)組用闊的鄙歸準(zhǔn)屬密期扒間映。按取照慣權(quán)且責(zé)惰發(fā)加生縱制肆，禁一墨項(xiàng)綁收倉(cāng)入奔之錘所茫以父列比入紗某魔個(gè)走時(shí)診期斬，或是懇由馳于香該這時(shí)優(yōu)期廳賺凈得犁了左該反項(xiàng)胖收鋼入甩，慨因料而歌具凱有股享詢(xún)受今該優(yōu)項(xiàng)執(zhí)收誰(shuí)入氧的票權(quán)希利逝；辛一視項(xiàng)泉費(fèi)批用判之邊所糟以由分睬配斬給焰某朱個(gè)裝時(shí)殃期噸，鉤是丈由渴于底該固時(shí)約期膚接魚(yú)受席了然該路項(xiàng)陸費(fèi)問(wèn)用晝提渾供錦的晉服腥務(wù)茶，刑因靈而起負(fù)尊有芽承僑擔(dān)它該隆項(xiàng)擱費(fèi)埋用洪的兩責(zé)礎(chǔ)任莫。按妨權(quán)桶責(zé)榜發(fā)討生沒(méi)制盾原搭則偵要循求桶：凡踏是聞當(dāng)愿期偉已朋經(jīng)女實(shí)副現(xiàn)租的捆收慶入狼和揮已魯經(jīng)絨發(fā)門(mén)生蟻或海應(yīng)跪當(dāng)疤負(fù)奸擔(dān)矮的廁費(fèi)茂用滲，斯不摘論調(diào)款醫(yī)項(xiàng)營(yíng)是閑否滋收便付汁，障都冠應(yīng)澤作亂為腹當(dāng)拒期坊的笛收昨入溉和跑費(fèi)揀用梅處制理勸；秀（頓如持應(yīng)議收排賬泡款拖、透長(zhǎng)訪期各待所攤顯費(fèi)到用砌）凡蘆是填不蝴屬術(shù)于崗當(dāng)夠期蘭的耕收披入脖和眾費(fèi)快用細(xì)，趁即球使奧款怠項(xiàng)雨已抄經(jīng)筒在百當(dāng)揪期盜收市付肆，塘都盛不扛應(yīng)囑作條為蘇當(dāng)始期餅的瞞收爽入心和肉費(fèi)烈用矩。鹽（舒預(yù)亦收伍賬乎款冷，拍應(yīng)腿付錦利濤息坐）在掀企線業(yè)找會(huì)獎(jiǎng)計(jì)嘉核鉗算厲中軟遵憑循傅權(quán)猾責(zé)教發(fā)往生速制禍，就被能苗正拌確家合倆理閣地論確危定晃各繁個(gè)廁會(huì)抗計(jì)飯期異間究的毅收蝴入茂和弦費(fèi)密用檢，錫進(jìn)運(yùn)而北正筋確無(wú)確殊定軟各瓜個(gè)信會(huì)陜計(jì)坑期地間新的代損揪益就。收惹付劣實(shí)旺現(xiàn)劉制收族付粥實(shí)茶現(xiàn)蹄制朝是敲與亦權(quán)講責(zé)沖發(fā)圾生隆制嗎相憤對(duì)刑應(yīng)緞的鼻一刪種塞會(huì)斑計(jì)俱基約礎(chǔ)陸，蝴它找是撕以顯現(xiàn)品金喘收雹到給或呼付揪出君為怖標(biāo)塵準(zhǔn)仗,獸來(lái)大記件錄散收夸入帶的哭實(shí)王現(xiàn)顧或屯費(fèi)棚用葵的南發(fā)您生驅(qū)。就禍?zhǔn)菑d說(shuō)創(chuàng)按岸收往付蹦日洞期予確條定絕其推歸社屬意期朗,欲凡徐屬崇本掉期夕收盜到擇的觸收涌入筍和抓支任出弄的臘費(fèi)東用遵,崗不罪管蒸其勞是栽否廊應(yīng)黎歸愛(ài)屬蛾本秘期烤,改都洞作西為編本添期英的芒收趨入誰(shuí)和支費(fèi)坐用秤；迫反識(shí)之獻(xiàn),刮凡姨本團(tuán)期墳未惑收躍到藏的妙收紡入幅和紹沒(méi)誰(shuí)有冊(cè)支翼付宰的另費(fèi)賭用郊，仙即犬使帖應(yīng)煉歸斑屬啞本就期電收心入淚和嫩費(fèi)擦用肝,骨也豪不野有物作沿為咬本家期饞的漫收表入蘆和集費(fèi)月用紋。目誤前掙，陰我凍國(guó)獲行半政截事酬業(yè)嶄單霞位曠會(huì)嗚計(jì)總采萄用曉收滅付基實(shí)箱現(xiàn)到制盛，丘事秒業(yè)蠻單擦位蕉會(huì)詳計(jì)敢除爛經(jīng)名營(yíng)州業(yè)金務(wù)蹤蝶可本以渾采吉用隱權(quán)擾責(zé)棵發(fā)總生庸制罰外掉，配其允他護(hù)大宰部巨分傅采代用蝴收鍛付韻實(shí)讓現(xiàn)明制歷。(二)會(huì)定計(jì)寒要抹素童的鑄計(jì)尚量梳屬尋性（獄重輝點(diǎn)范二鬼）(遠(yuǎn)P驢1洗5倡—李1誕6略)會(huì)擦計(jì)其計(jì)裂量是捧指晌根緒據(jù)膜一許定齊的床計(jì)沿量網(wǎng)標(biāo)績(jī)準(zhǔn)極和姓計(jì)托量稻方劃法吃，蔽記姻錄弊并內(nèi)在去會(huì)陳計(jì)近主墾體窮的挺資健產(chǎn)淡負(fù)記債眨表版和削利藏潤(rùn)轟表蔽中壤確旁認(rèn)腫和焰列補(bǔ)示囑會(huì)費(fèi)計(jì)宿要沒(méi)素寄而濫確誼定渡其禽金貸額醒的禮過(guò)啄程訂。會(huì)狡計(jì)碧計(jì)膽量哪屬平性是攀指吳用倘貨戶(hù)幣錯(cuò)對(duì)掉會(huì)橡計(jì)滿要唯素層進(jìn)門(mén)行信計(jì)訊量顏時(shí)艇采絞用醬的斯標(biāo)翼準(zhǔn)撤。我晨國(guó)《企候業(yè)羽會(huì)固計(jì)也準(zhǔn)育則—卸—基攀本揪準(zhǔn)磨則》規(guī)賓定饑的閥計(jì)減量稈屬擾性稅有提：1編.歷梳史洽成此本2猾.重缺置麗成付本3弦.可惰變破現(xiàn)拍凈麗值4佩.現(xiàn)薄值5貸.公削允逃價(jià)匙值（踏結(jié)鉆合脫教盛材P淡1致6講梳解資應(yīng)腫用應(yīng)范銜圍至）企謠業(yè)接在著對(duì)鋤會(huì)大計(jì)雙要順?biāo)叵∵M(jìn)俊行危計(jì)繞量逆時(shí)偷，觀一扭般話應(yīng)哨當(dāng)墻采丘用規(guī)歷以史覺(jué)成撫本繁。重嘩置勸成妨本蝦、惕可蛾變短現(xiàn)蹲凈方值姨、專(zhuān)現(xiàn)靈值悠、地公圣允溝價(jià)捕值古是憶在規(guī)摧定婦條剝件膽下使背用藏的否計(jì)穗量照屬通性右。三需、辱會(huì)描計(jì)老生鹽成兵信戲息安的世內(nèi)取容(會(huì)采計(jì)繡對(duì)芳象)(一)會(huì)拋計(jì)邀對(duì)壞象水的泄總災(zāi)體隱描迎述企美業(yè)旦再陪生矛產(chǎn)通過(guò)盲程廳中賀的否資賺金如及補(bǔ)其衣資辯金啞運(yùn)法動(dòng)數(shù)。會(huì)惰計(jì)向?qū)γ摻?jīng)隔濟(jì)勢(shì)過(guò)尸程慮是扒以乎貨寇幣滲計(jì)旺量悄的魔，掀以螞貨撒幣冶計(jì)怪量猶的型經(jīng)般濟(jì)駝過(guò)固程侵可絮以寫(xiě)概色括賢與騰資衡本殲或膀資坐金繪的劉價(jià)叔值拴運(yùn)抵動(dòng)插（妹簡(jiǎn)預(yù)稱(chēng)皂價(jià)沈值層運(yùn)爪動(dòng)鮮）狐，冶因衰此殊，扔會(huì)飲計(jì)絡(luò)對(duì)責(zé)象抄可餡以供用轉(zhuǎn)價(jià)星值疊運(yùn)弦動(dòng)甜來(lái)媽表握述獄。屆具飽體垮劃膽分協(xié)為很：1．資仇金烏進(jìn)交入線企波業(yè)2．資謹(jǐn)金途的延循發(fā)環(huán)盯和末周問(wèn)轉(zhuǎn)3．資啄金督退勁出燭企袍業(yè)1．么資擋金背進(jìn)碌入如企療業(yè)資奔金職占托用資方金敏來(lái)祝源=現(xiàn)惱金港、播銀驢行安存盒款材昏料逆、汪固邪定尼資搏產(chǎn)無(wú)震形拘資局產(chǎn)=資姻產(chǎn)負(fù)將債—債備權(quán)濤人噴的墳要媽求獻(xiàn)權(quán)所決有即者學(xué)權(quán)叛益—所貴有隨者慶的頌要點(diǎn)求禍權(quán)＋結(jié)巴論盤(pán)：資課金叼進(jìn)異入請(qǐng)企漏業(yè)堪，險(xiǎn)具羨體悄表峰現(xiàn)掩為嗓企網(wǎng)業(yè)勉資切產(chǎn)仁、唇負(fù)輸債兆、純所扭有愛(ài)者預(yù)權(quán)偷益乘的雪變故化雖。2．氧資每金軍的樂(lè)循云環(huán)繭和噴周偷轉(zhuǎn)貨幣資金材料儲(chǔ)備資金在產(chǎn)品生產(chǎn)資金產(chǎn)成品成品資金貨幣資金固定資產(chǎn)固定資金供應(yīng)過(guò)程生產(chǎn)過(guò)程銷(xiāo)售過(guò)程工翠資孤及應(yīng)其剃它憲費(fèi)禾用結(jié)達(dá)論位：在夢(mèng)循葡環(huán)綠周工轉(zhuǎn)扇過(guò)道程墻中珠，咱一敗方稼面核資豈金危存豎在約形熊態(tài)吹要蟲(chóng)發(fā)走生喪變夠化似，逗資群金銳在自經(jīng)有過(guò)縫一錄定害過(guò)昏程以中英要奇發(fā)羞生集增瀉值崖，集這孕一欄系左列與變蹲化耐，藏都他表繡現(xiàn)視在亦收次入際、獻(xiàn)費(fèi)憑用膝、筆利莊潤(rùn)句的搖變諒化敬上浪。3．鋒資曉金樹(shù)退恩出寒企奴業(yè)交歸納旗稅鈴金妨、筑分允派宏盈詳利踢、跌償籍還視借悄款較等綜枯上椅所麗述數(shù)