第三章會(huì)計(jì)核算【學(xué)習(xí)目標(biāo)】1.理解會(huì)計(jì)核算的基本規(guī)范，了解依法建帳的規(guī)定；理解會(huì)計(jì)核算的基本前提和一般原則；熟悉會(huì)計(jì)核算內(nèi)容；掌握會(huì)計(jì)年度、記賬本位幣和記錄文字的規(guī)定；掌握會(huì)計(jì)資料的基本要求和會(huì)計(jì)處理方法；了解會(huì)計(jì)電算化；2．掌握會(huì)計(jì)憑證的填制和審核，掌握登記和核對(duì)會(huì)計(jì)賬簿的基本要求；3．掌握財(cái)務(wù)會(huì)計(jì)報(bào)告的編制要求和對(duì)外報(bào)告的要求；4．了解公司、企業(yè)會(huì)計(jì)核算的基本和禁止性規(guī)定。

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算

會(huì)計(jì)核算，是會(huì)計(jì)工作的基本職能之一，是會(huì)計(jì)工作的中心環(huán)節(jié)。會(huì)計(jì)核算是否規(guī)范，將直接影響和決定會(huì)計(jì)信息的質(zhì)量?！稌?huì)計(jì)法》所規(guī)范的會(huì)計(jì)核算，主要限于事后核算方面的內(nèi)容，即對(duì)基本的會(huì)計(jì)核算方法和程序只做出原則性的規(guī)定，沒有做出操作性的規(guī)定，也沒有過多涉及事前預(yù)測、事中控制等管理會(huì)計(jì)的內(nèi)容，目的是增強(qiáng)法律規(guī)定的適應(yīng)性。會(huì)速計(jì)膝核卷算挑應(yīng)恭當(dāng)充依趴法永進(jìn)瞎行碗，嘆會(huì)溉計(jì)玩核辣算稅必志須賽合吵法彈，晴其捆程柳序賄、叉方蹲法般、鈔會(huì)酷計(jì)體憑乏證饅、像會(huì)花計(jì)計(jì)賬幫簿里和圓會(huì)獲計(jì)轉(zhuǎn)報(bào)貼告阿都尤應(yīng)吸按埋照份《扯會(huì)敲計(jì)江法伐》羽的興規(guī)淹定稼進(jìn)宋行鴨。《享會(huì)賞計(jì)暑法勾》滲第肚9預(yù)條幅規(guī)陣定控：店“杜各胞單哈位漁必稈須軋根育據(jù)實(shí)鑒際看發(fā)濾生許的經(jīng)曠濟(jì)惹業(yè)候務(wù)垃事飛項(xiàng)（經(jīng)作濟(jì)吊業(yè)樸務(wù)迎\閑交垮易川與比事禾項(xiàng)崇有著何逢區(qū)功別辨？催）進(jìn)鳥行浙會(huì)頃計(jì)仍核耽算盲，工填茫制菊會(huì)慰計(jì)順憑膠證棚，鉤登耍記歪會(huì)貌計(jì)袋賬互簿濟(jì)，睬編驗(yàn)制輪財(cái)侵務(wù)廚會(huì)氧計(jì)倉報(bào)辟告就。亡任錫何墳單餓位窯不裂得潮以霞虛也假礎(chǔ)的叫經(jīng)宰濟(jì)膏業(yè)揉務(wù)銳事言項(xiàng)楚或介者冒資悔料遇進(jìn)揭行此會(huì)乳計(jì)慈核旺算建”會(huì)烈計(jì)挎核斬算基貢本阻規(guī)胳定3肺.獵1券.唱1繁依搏法滔建養(yǎng)帳貫的抗規(guī)題定《撒會(huì)昏計(jì)龜法隙》糖第頸三簽條計(jì)規(guī)值定仍：院“競各啞單管位必因須依糞法晌設(shè)逮置蝕會(huì)勾計(jì)旋賬籃簿油，闖并保京證其姨真蔽實(shí)汪、債完史整娃?；毖?法肯包桶括賣：醉《宴會(huì)芽計(jì)敗法濤》骨、忌《濤會(huì)貫計(jì)膽基春礎(chǔ)妖工繡作前規(guī)硬范土》稀、姥《泳稅連收身征袖管衰法掠》魚、粉《售公汁司癢法疫》等想)概穿括禍以鉆下練三勒點(diǎn)議：炕1架．早國跳家脅機(jī)近關(guān)隱、樓社依會(huì)廟團(tuán)廈體腎、食企偉業(yè)辣、帽事爆業(yè)欺單不位秧和帽其枯他衣組榴織乒，脾都繭應(yīng)昌當(dāng)濃按洞照詢要出求弟設(shè)煎置幟會(huì)旅計(jì)擱賬升簿榆，熟進(jìn)擇行霧會(huì)缸計(jì)融核愁算達(dá)。津不松具爺備旋建嬸賬糞條沫件歸的阻，播應(yīng)欣當(dāng)芹實(shí)偏行耗代筐理淺記取賬裕。3慰．冤各帖單宜位劫產(chǎn)紹生外的昆各秘項(xiàng)支經(jīng)柄濟(jì)眼業(yè)亡務(wù)損應(yīng)鈴當(dāng)麗統(tǒng)違一摔進(jìn)舟行肆核蒼算傷，純不挎得艱違衡反寬規(guī)稿定和私慚設(shè)模會(huì)芝計(jì)嫌賬赴簿閃進(jìn)偶行乘登墊記殖、騾核管算機(jī)?！端螘?huì)忠計(jì)職法柱》客第旨1輝6劣條向規(guī)螞定執(zhí)：藍(lán)“各藍(lán)單席位犧發(fā)輪生攀的關(guān)各洪項(xiàng)辣經(jīng)忍濟(jì)真業(yè)風(fēng)務(wù)有事踏項(xiàng)糊應(yīng)里當(dāng)碑在嘉依確法準(zhǔn)設(shè)烤置筐的支會(huì)朱計(jì)洗帳榴簿筐上造統(tǒng)敏一謀登縣記醬、紙核叉算瘦，妙不窗得狠違怨反策本令法羊和比國娘家望統(tǒng)劃一炒的鎖會(huì)嶄計(jì)放制甘度阻的幕規(guī)花定機(jī)私享設(shè)溫會(huì)罰計(jì)且?guī)ぜ?xì)簿問登捉記稅、閉核擊算據(jù)。望”發(fā)另專外請(qǐng)，鄭《明會(huì)鄭計(jì)蹄法冠》殃還植規(guī)肯定憐：廟“獎(jiǎng)個(gè)山體煌工拍商據(jù)戶漂會(huì)岡計(jì)叨管遙理憲的省具咐體貫辦史法餓，音由委國登務(wù)敵院文財(cái)閘政懷部棵門勿根嚷?lián)卤緸I法愁的捷原賓則造另貼行厲規(guī)排定。苗”2則．餅設(shè)章置搏會(huì)平計(jì)逮賬們簿似的賢種似類載和習(xí)具賽體伶要擔(dān)求丟，添應(yīng)溫當(dāng)翁符橡合是《她會(huì)濾計(jì)獄法頸》燥和霞國剪家柱統(tǒng)陪一犬的貿(mào)會(huì)績計(jì)汽制枝度曾的販規(guī)涼定懇。按責(zé)照揮《掠稅岡收仇征舍收貪管投理邪辦誦法逗實(shí)碧施仔細(xì)后則量》待第雀1嶺7阻條勢(shì)規(guī)炸定國：芒“劉從潔事弄生勁產(chǎn)芽經(jīng)昆營趴的橡納火稅瓦人倘應(yīng)飼當(dāng)杏依榮照木稅扮收況征竊管谷法澇第怒1挽2氣條陜規(guī)珍定膜，逮自欠領(lǐng)葛取腳營宜業(yè)戲執(zhí)墨照擁之勉日律起滑十軋五延日榆內(nèi)窄設(shè)頓置洲賬蛾簿?！毖a(bǔ)航充辯規(guī)咽定齊：件各手單獨(dú)位招必虧須帝按死照密規(guī)恨定闊設(shè)韻置滿并拌登唯記曬會(huì)址計(jì)礙賬照簿盯，葉不突能塵不轟設(shè)預(yù)會(huì)蘆計(jì)顫賬腐簿僑，次更遣不校能判搞都“仰賬貸外左賬。3穿.各1類.思2金會(huì)篩計(jì)奔核焦算懷的箱基膚本澤前卸提猴和哭一您般與原替則1悟．亞會(huì)怖計(jì)救核備算崇的表基計(jì)本醋前邁提會(huì)只計(jì)含假倚設(shè)剃是合人耍們靈對(duì)浴某搖些究未橫來米未立被盾確任切牧認(rèn)宇識(shí)須的狂事滾物區(qū)，殺根違據(jù)謠客洪觀恒的納正家常奴的認(rèn)情睜況公和浸趨員勢(shì)綱，墊所救作叛的棕合陪乎霧情哄理筆的殲推賢論牛而擠形刷成但的摔一瞞系巷列鋒不攝需屈要暮證予明煮就蠢可胸以乓接癥受竊的蛛假索定譽(yù)前逆提肆。盡會(huì)犁計(jì)諒假宰設(shè)做是桌以日有怒限孩的額事科實(shí)復(fù)和乎觀籌察炊為陰依閃據(jù)秀，來因幅而魯并變不肺肯鍬定類確伍切瘡，楊還魄有策待濤于挪實(shí)狹踐逐檢克驗(yàn)客和足科良學(xué)猛論扯證奧。會(huì)頂計(jì)漢核采算豬的譜基連本南前慚提惹是昆指憑會(huì)怨計(jì)推核笑算詠工那作閉賴摸以鬧生矩存樸的喬前垮提恐條豎件倉，秘亦朽稱哥會(huì)混計(jì)亭假夜設(shè)宿。揮包妄括螞會(huì)禿計(jì)腥主男體擦、丑持兔續(xù)鄰經(jīng)劣營棄、讀會(huì)您計(jì)承分碗期奴和毛貨頃幣賄計(jì)冶量慨等會(huì)。會(huì)探計(jì)攔主課體農(nóng)前沃提臟是錄指甘會(huì)矩計(jì)悄核體算計(jì)是堂一獄個(gè)浙特警定顫企煤業(yè)窗的買經(jīng)角濟(jì)阿活靠動(dòng)織，慮要艦求很區(qū)廊分揮企漫業(yè)沖自葡身算的家經(jīng)舉濟(jì)撇活席動(dòng)遼與倍其填他栽單釀位堆的儀經(jīng)哈濟(jì)夾活吊動(dòng)套，脂要憑求將區(qū)壘分臉企村業(yè)喊的肺經(jīng)販濟(jì)否活顧動(dòng)宴與朽投培資倍者費(fèi)的哪經(jīng)蟻濟(jì)機(jī)活斤動(dòng)持武續(xù)饑經(jīng)襯營兔是訂指加會(huì)念計(jì)惹核饒算際應(yīng)惕當(dāng)川以粘企耽業(yè)耽持蜻續(xù)黑、救正巴常身的箱生虹產(chǎn)謝經(jīng)享營序?yàn)闂U前奔提捷。會(huì)輛計(jì)劈燕分配期熄是傭指預(yù)將批企殘業(yè)男持價(jià)續(xù)彼不驕斷壞的療生居產(chǎn)臉經(jīng)店?duì)I瓜活蜓動(dòng)懸人鏡為鋒地昆分垮割謝成適會(huì)跌計(jì)遷期況間且，粘分拔期環(huán)結(jié)目算判賬趕目份和饒編仍制喝財(cái)紐奉務(wù)溪會(huì)愛計(jì)災(zāi)報(bào)議告墨。貨欄幣睛計(jì)兇量圈前涌提伸是汁指憲會(huì)辨計(jì)罩以縱貨彩幣悠為嶄計(jì)姻量焦單違位甘核直算蒜會(huì)開計(jì)櫻主造體訂的訂經(jīng)粥濟(jì)賊活慈動(dòng)怠，磚并惹假北定此在岸不盤同許時(shí)泛期名貨從幣沈的鳥幣拿值還是僚不票變背的頑。會(huì)耐計(jì)罩核運(yùn)算黃的見基悄本劉前關(guān)提既包準(zhǔn)括局：輩會(huì)荷計(jì)高主厲體剃、悉持瞇續(xù)倘經(jīng)肝營灑、寄會(huì)遍計(jì)菌分揪期毒和來貨姿幣硬計(jì)泥量2釣．柏會(huì)缸計(jì)助信墻息收質(zhì)尖量奧要庸求拌和斬會(huì)仗計(jì)恥確業(yè)認(rèn)叫、皇計(jì)預(yù)量脫原祝則(訪1埋)狠真窗實(shí)真性紙要疲求甩。奧(吧2任)統(tǒng)相梯關(guān)滔性肌要征求艦。(掏3喬)園明籍晰所性鴉要果求受。轉(zhuǎn)(帳4起)鉤可啞比千性槐要灘求接。(壤5納)秘經(jīng)怎濟(jì)裝實(shí)任質(zhì)再重傍于沫法妹律厘形桑式觸要妙求近。(睛6劈燕)戴重減要巡壽性卡要邁求歐。強(qiáng)(零7蓬)剃謹(jǐn)您慎蔑性爽要吧求冷。(偶8判)側(cè)及束時(shí)闖性撞要尾求腔。備(猴9詞)圈權(quán)顯責(zé)殃發(fā)緊生握制瓶原沿則阻。(點(diǎn)1駱0銜)呈歷日史蔥成界本淘原霧則蜻。(眨1僵1零)澇收太入鹽與內(nèi)費(fèi)喉用舒配迫比賺原基則蔑。(憂1參2侍)駱劃傲分鉗資樂本裙性具支令出序與畜收末益黎性頁支永出體原斯則嶺。《防會(huì)旱計(jì)錦法頁》孔第長九吩條躲規(guī)欺定丙：螞“拒各矛單孤位王必借須風(fēng)根逮據(jù)透實(shí)冰際貌發(fā)造生纏的股經(jīng)慚濟(jì)拌業(yè)睛務(wù)絞事矩項(xiàng)抖進(jìn)贊行炒會(huì)團(tuán)計(jì)姓核銷算奴，刊填衰制紫會(huì)挺計(jì)建憑洽證野，局登董記半會(huì)施計(jì)渡賬逆簿年，盆編胳制左財(cái)測務(wù)傲?xí)缬?jì)苗報(bào)貸告貪。毫任全何接單鄭位賀不用得歸以扔虛掘假倚的嫌經(jīng)嬌濟(jì)學(xué)業(yè)僵務(wù)各事禍項(xiàng)府或譽(yù)者氧資鈴料煩進(jìn)幅行牛會(huì)見計(jì)或核梨算轉(zhuǎn)。直”3扔.紋1羞.攪3惜會(huì)演計(jì)宅核挖算譜內(nèi)蕉容瓦的折基躁本蠅要夸求根篩據(jù)顛《咬會(huì)貨計(jì)切法儀》渠第規(guī)1紋0忙條炮規(guī)回定罪?；指鹘麊吾斘粩r應(yīng)透當(dāng)嗚辦罷理聚會(huì)令計(jì)玻手固續(xù)費(fèi)，勁進(jìn)本行些會(huì)氣計(jì)儉核渡算河的貌經(jīng)產(chǎn)濟(jì)坐業(yè)戶務(wù)朽包乖括讀7忍項(xiàng)限：（神1富）扁款瘡項(xiàng)才和竊有滴價(jià)沙證瓦券助的盒收扮付毒；廳（示2遷）孫財(cái)晉物同的毫收令發(fā)巡壽、蜜增舟減課和披使疤用并；爬（乏3趟）宗債階權(quán)密債陶務(wù)墓的脖發(fā)完展耳和怪結(jié)及算悔（嗎4遷）道資海本幟、棄基罵金矩的舌增慚減針；肅（畝5雨）煌收徑入編、能支扎出屠、辟費(fèi)霜用初、紛成王本捷的腎計(jì)纖算姑；謹(jǐn)（查6餡）盤財(cái)春務(wù)孔成確果枝的己計(jì)躺算堅(jiān)和雀處傻理腿；防（偽7欺）蟻需茅要黎輸非會(huì)挎計(jì)薦手狗續(xù)釘、驚進(jìn)仿行藍(lán)會(huì)閥計(jì)戀核堵算魄的庫其未他員事評(píng)項(xiàng)音。桶《竄會(huì)灶計(jì)民基分礎(chǔ)灣工崇作椒規(guī)戶范馬》令第處3嗎7呆條紀(jì)也馬做縣出旦了皆相億同雨的嘗規(guī)掉定意。貌這稍是命對(duì)燦各紛單陜位魯會(huì)瓶計(jì)灘核剖算申內(nèi)準(zhǔn)容勻的騙具阻體恩要章求錢規(guī)奸定毫。3懼.呆1仍.雕4膝會(huì)赴計(jì)童年耐度鬧、專記喇賬律本壤位駝幣禁和石記后錄葬文遲字雹的恐規(guī)羊定1董．觸會(huì)振計(jì)駐年姨度會(huì)辯計(jì)反年理度訊是豎指陽以頂年堡度治為桿計(jì)客量急單怠位泄進(jìn)售行說會(huì)純計(jì)煩核繳算擦的要時(shí)鋸間服區(qū)慌間腐（鞠即柿?xí)逃?jì)醬分低期糖）丈，啊是赴反泥映境單侄位畏財(cái)附務(wù)難狀欄況占、伏核纖算夕經(jīng)犧營越成時(shí)果細(xì)的擔(dān)時(shí)纖間橡界踏限我盼國義《嫂會(huì)坐計(jì)音法醋》轉(zhuǎn)第印1護(hù)1復(fù)條勸規(guī)幕定捷：晝會(huì)旅計(jì)灑年類度委自糟公楊歷售1材月固1射日盞起薪起轟至春1接2錄月劑3倡1棟日嫩止惠。瘡”榮我姥國話會(huì)桐計(jì)黑年撇度毫采贊用公雷歷贈(zèng)制，紛這僑是績?yōu)槊窳巳襞c焰我?guī)焽湄?cái)清政飯、男稅蜻務(wù)師、板計(jì)贊劃給、厘統(tǒng)澡計(jì)書等度年掙度均保伴持填一扛致只，織從濟(jì)而妨便珠于盾國蔥家狐宏株觀篇經(jīng)駱濟(jì)生管克理惑。2羅．印記賄賬資本音位級(jí)幣《廢會(huì)旨計(jì)岔基鬼礎(chǔ)豎工還作虛規(guī)航范主》狐第繡3撓9中條帽也腿作乘了霜較名為叫詳舟細(xì)魯?shù)牧x規(guī)味定侵：膝“診會(huì)耀計(jì)浮核季算頌以左人確民塌幣岸為暫記羊賬閥本動(dòng)位騰幣搞。灘收已支居業(yè)筐務(wù)尋以及外同國貫貨烤幣洽為休主液的宮單消位掘，貧也可屆以虧選瓣定某敵種法外六國競貨倉幣小作灑為驗(yàn)記光賬左本魚位燈幣勤，膏但毯是晴編筆制失的靈會(huì)寸計(jì)梳報(bào)熔表應(yīng)弄當(dāng)折逗算移為萍人退民奔幣矩反麥映披。響境況外闖單瞞位村向釋境潮內(nèi)殃有搬關(guān)謠部飄門腎編炕報(bào)粥的妙會(huì)頁計(jì)幟報(bào)題表戰(zhàn)，含應(yīng)猴當(dāng)取折歸算悠為升人牙民刻幣遼反柏映捷。出”3忌．嗽記簡錄周文美字《勇會(huì)負(fù)計(jì)役法言》招第爬2亭2杏條棟規(guī)精定張：旦“受會(huì)楚計(jì)示記巾錄縫的妖文障字應(yīng)荒當(dāng)聲使域用言中游文。焰在壘民抗族法自姥治拾地田方懷，頓會(huì)忠計(jì)齡記章錄可薄以酸同婆時(shí)使侍用瘦當(dāng)生地榴通膝用鳥的閘一記種者民升族冬文蠶字羅。星在輛中石華撲人煎民權(quán)共圖和園國柳境栽內(nèi)息的項(xiàng)外揚(yáng)商勉投乏資析企旦業(yè)懲、岡外鬧國解企我業(yè)醫(yī)和娘其撿他易外決國確組瓜織阻的排會(huì)盟計(jì)味記脹錄可剩以宇同榜時(shí)活使跳用一它種渣外浙國商文遮字敲。注用意隸：歉（糧1儲(chǔ)）志一猴般匠情牙況憂下虹，姓應(yīng)盈當(dāng)桂使周用保中盛文波；逮（棵2晉）樸在洞民炸族益自曬治海地序方做，辭與額中撒文孔同婚用扇的予民惹族俗文汪字積只腔能罷是譽(yù)一閱種鋪當(dāng)孕地維通靈用撫的探文械字筍；蚊（明3釘）熟“傻三瀉資吧”殼企栽業(yè)誤可定以團(tuán)同拐時(shí)灑使委用噴外模文取和偶中歡文亞。嚇是鎮(zhèn)“贊可塊以鼠”銜而活不滑是暢“厲必比須許”味，歐“虛三勝資戚”旬企和業(yè)吹也擊可今以應(yīng)只安使婚用坡中系文淹。摩因命此罪其糊他秋文怎字柱是郊屬畝于淹備工選培性符質(zhì)腫。3卻.筋1志.屑5巖會(huì)侵計(jì)民資漏料起的籍基捐本摘要豬求會(huì)陳計(jì)綱資響料鴿的附內(nèi)番容建和貴要萬求餃必君須縱符均合驚國狡家仙統(tǒng)斧一刊的島會(huì)柜計(jì)鄉(xiāng)豐制叮度宣的續(xù)規(guī)悅定姓，貧保侵證宰會(huì)煎計(jì)宴資歐料除的心真龜實(shí)賊性吩和搜完癢整振性飛，床不極得偽炮造野、塘變西造會(huì)提計(jì)秘憑以證倘和牧?xí)栍?jì)貨賬綢簿偉，窄不倦得尖提舊供婚虛紹假耽的疑財(cái)微務(wù)車會(huì)春計(jì)古報(bào)驢告濱。詳鈴見糕1朵、控《柱浦嶄發(fā)配銀從行帆被濱疑酒隱拴瞞焰利逮潤依案甚例贏分畏析側(cè)》嶺2爛、魚《歸原騎萊攀鋼精財(cái)鵲務(wù)束主樣管陽終都審互被抓判凡有靈期返徒差刑券十饞年到》3態(tài).圈1冒.芳6甲會(huì)岸計(jì)矛處距理雞方倆法會(huì)并計(jì)照處袖理茂方芒法閑是激指性在雄會(huì)鞠計(jì)疊核窯算柴中舍所慚采短用罩的雨具爛體耍方狂法準(zhǔn)，通鏈常泰包時(shí)括琴：穿收礦入誤確撈認(rèn)拉方供法革，覺企呢業(yè)懶所軋得塊稅牲的沈會(huì)燃計(jì)哪處余理岸方盾法傷，表存壯貨植計(jì)犬價(jià)都方魂法綱，嬌壞證賬倦損徐失丟的聞核涂算蠅方島法些，模固亞定川資毫產(chǎn)娛折貌舊劍方渾法怨，虧編凱制塵合熟并庸會(huì)挖計(jì)幻玉報(bào)田表草的刮方結(jié)法姿，攀外哄幣示折解算串的望會(huì)呼計(jì)愿處雪理游方敗法略等頁。各膽單枕位膝采棉用眉的灑會(huì)那計(jì)項(xiàng)處灑理箱方胳法飛前甘后監(jiān)各術(shù)期應(yīng)笛當(dāng)保箱持渾一枕致，涌不蒙得“跳隨牙意逆”變握更該；題確輕有焦必照要喇變禍更括的夕，療應(yīng)鼓當(dāng)樸按挪照擊國知家愛統(tǒng)癢一學(xué)的氧會(huì)臭計(jì)賴制膏度袍的敲規(guī)勺定兵進(jìn)扯行遣變謹(jǐn)更丸，遲并框?qū)r變撥更步的群原秧因向、照情推況擁及緞?dòng)颁h響曬，壯在鄭財(cái)漿務(wù)李會(huì)星計(jì)近報(bào)俱告起中棟予帖以縫說貼明?！妒翱帐菡{(diào)扮案忘例饞分搬析雀》1京．劑會(huì)妖計(jì)朱處作理復(fù)方顛法詢的觀選使擇(微1瓦)史發(fā)盾出希存除貨費(fèi)的熔計(jì)產(chǎn)價(jià)驗(yàn)方按法臟。(茅2叔)射壞腫賬黎損和失厚的遙核暮算竭方儲(chǔ)法弄。(陜3謎)圓長漲期時(shí)投強(qiáng)資若的臘核噸算寧方海法輸。(匪4木)斯收調(diào)入歷的適確決認(rèn)貢方既法恭。(侍5切)已計(jì)脅提頁折榆舊隸的縫方漠法絹。(支6欠)籌外諒幣哪會(huì)閱計(jì)音報(bào)強(qiáng)表柄折燙算威的行方猴法房誠。(男7永)答所洋得盯稅衫的日核結(jié)算切方淡法綱。某古C睬P遇A復(fù)在遣審念計(jì)芳中荷發(fā)紗現(xiàn)煤某童企產(chǎn)業(yè)格“夠應(yīng)不收殺帳晝款斗”吵年蔑初米余粉額盆6染0權(quán)萬字元稠，挖壞陸帳命準(zhǔn)協(xié)備環(huán)年抵初茅余艘額培貸束方告余細(xì)額日3鐵0準(zhǔn)0躬0里元掠。浴年口內(nèi)砌核鴉銷葬壞交帳餓損贈(zèng)失才5濫0屆0牧0皂元牧。黃年侮末朝“庫應(yīng)算收堤帳亮款攤”財(cái)余綠額事4敲0譯萬息元貢。綱該誘企藝業(yè)近按絮0冒.關(guān)5刷%辨計(jì)姜提纖壞倆帳枕準(zhǔn)拍備駐金客7拖0劈燕0簽0蓋元染。要忠求段：宜提嘉出軋問譽(yù)題循，揉并傳提必出歸財(cái)灑務(wù)振處澤理脅意到見諷？會(huì)煌計(jì)橋處部理便方圣法所使方用廚不妄當(dāng)忌案本例妨分謙析答攝案巖:1洪問舞題宣:渠本餡年床度低應(yīng)頸計(jì)靠提慣壞晝帳映準(zhǔn)溫備泉4旅0移0鍋0課0裳0發(fā)*劍0跑.揭5媽%無+抓(翠5某0升0孟0兔-滿3舅0汽0踐0經(jīng))旅=切4曠0診0蓋0孕元因古此床該阻企納業(yè)脫存箭在籮多狗提逮壞濱帳落準(zhǔn)坊備覽(件7語0倒0縱0押-經(jīng)4傭0螞0卻0浙)捏=胖3押0吧0扣0貨元2壘處宅理借臭：博壞筑帳蟻準(zhǔn)冒備風(fēng)3檔0蝕0翅0貸?。翰临Y尋產(chǎn)學(xué)減王值必?fù)p夜失鄭3恨0蜂0宇0如成果廊多附或篩少各計(jì)槍提傍壞慶賬科準(zhǔn)冶備漿，耗將淚對(duì)孫企賺業(yè)駛利款潤壁有桑何越影伏響蓋？2泡．賊會(huì)泄計(jì)芝核喊算店中郊一抹致逝性管的暫原齡則一棕致張性鬼原慌則市是飾指億在鬧確貼認(rèn)浸、伙計(jì)蒸量肯、宵記成錄把和泉報(bào)絡(luò)告頌經(jīng)四濟(jì)秘業(yè)釀務(wù)界事比項(xiàng)著時(shí)級(jí)所址采慎用型的懲會(huì)隙計(jì)助原健則霞、廈會(huì)愛計(jì)宏處日理伍程鞠序齡和業(yè)會(huì)恰計(jì)胡處掘理北方靜法染，珠前漸后賠各周期叛應(yīng)基保移持礙一脾致嘗，回不糧能產(chǎn)隨穴意篇變朗更鍋；磁當(dāng)呈確凱實(shí)睡需狹要豪改戰(zhàn)變法時(shí)競，壩應(yīng)恰將爸改扎變碼的透內(nèi)評(píng)容驗(yàn)、臥原菜因女以咸及符對(duì)裹財(cái)角務(wù)弊狀喉況儲(chǔ)、鋸經(jīng)低營鏈成趁果皮的暖影拳響越程溫度誘等賓，心在程合杰計(jì)繳報(bào)錘表趴附亦注貼（蜓或過補(bǔ)染充喚資鬼料斑）角中烤加到以紀(jì)披紗露瓜。根島據(jù)?！秳⑵缶w業(yè)束會(huì)桌計(jì)甩準(zhǔn)勵(lì)則部第餐２步８均號(hào)許》敵第利４鑄條塵規(guī)瘡定翻，蜂在袖下黑述宰兩瓦種能情基況盤下蠟，餡企節(jié)業(yè)伯可忍以戀變橫更綱會(huì)恭計(jì)貴政初策腿：（寫1林）割法放律英、撫行軟政筐法的規(guī)縮慧和秋國豆家篇統(tǒng)坊一芬的譽(yù)會(huì)兼計(jì)戚制地度團(tuán)要賊求導(dǎo)變炒更猛。鴉（及2抄）頂會(huì)固計(jì)振政蛛策趴變芹更舉能螞夠謹(jǐn)提厚供庫更魔為脊可庫靠科、蝴相狂關(guān)呀的咽會(huì)各計(jì)酒信魔息秤。3桃.妖1怎.虹7難會(huì)娘計(jì)蛙電躬算縮慧化會(huì)裙計(jì)值電卡算叫化上即伶使獎(jiǎng)用代電澇子旅計(jì)恐算比機(jī)香進(jìn)久行淺會(huì)卡計(jì)腿核爭算獵。券實(shí)孫行違電扁算取化靠的葬單躍位奮，舊所章使茄用號(hào)的會(huì)扁計(jì)啞軟際件和需電婦子倍計(jì)蝦算棟機(jī)任生偏成歉的枯會(huì)久計(jì)逼憑擺證背、振會(huì)程計(jì)作賬采簿碎、慚財(cái)準(zhǔn)務(wù)菜會(huì)料計(jì)因報(bào)衣告亞等會(huì)系計(jì)火資挺料應(yīng)妨當(dāng)光符佛合樹國距家強(qiáng)有注關(guān)慮規(guī)獻(xiàn)定價(jià)。腥主悲要居是胖要團(tuán)符鞠合型《寨會(huì)鉆計(jì)海電攤算翼化墳管比理改辦司法米》懶、廈《從會(huì)員計(jì)撥電盈算繪化環(huán)工菊作祝規(guī)犯范與》捆和剛《列會(huì)桶計(jì)趣核念算低軟開件褲基茄本所功評(píng)能奔規(guī)懲范曲》3寺.獨(dú)2拉會(huì)揉計(jì)鄭憑甘證川和以會(huì)脾計(jì)唐賬階簿企廉業(yè)核的增現(xiàn)鍛金稀應(yīng)尤由婚專媽職瘋的茫出奸納策員眉保睛管家。蒸現(xiàn)抖金賄的怪收屠支漢應(yīng)獲由逢出上納疑員龜根胖據(jù)事收訂付?？罹鶓{耗證刻辦株理病，宣業(yè)羨務(wù)嘗辦哨理技完術(shù)畢筋后澤由盯出捆納浮員困在爹有允關(guān)疊的貧憑偵證瞇上劈燕簽籠字表蓋醉章熊。蹲這竊是疤現(xiàn)肅金吊收咳支束業(yè)漿務(wù)房誠的顏正兩?？紟で袆?wù)悼處萬理紀(jì)程據(jù)序沒。傘但飼在駝某床實(shí)扎業(yè)錯(cuò)公辛司同，涉企謠業(yè)勤的始現(xiàn)碰金抱由根會(huì)簽計(jì)胃人以員萌張燭某誼保僚管巾，熔現(xiàn)步金序的飽收漫支跪也餓由和他鬼辦判理線，吊甚駱至怨該第企姿業(yè)疾的貞記士賬普憑魚證欺也繁是饑由撇出活納同員飲羅騾某餃先仁蓋借好時(shí)章朋放竿在仁張淋某看那棗里鄰，馬這貴給典張團(tuán)某挎作齊弊廳提佩供蛋了舉可方乘狹之談機(jī)鳥。借張仿某吼借妄用嘩蓋沾好湊章呼的孟記蹈賬呀憑稀證塞，沖編刃造繼虛欺假回支跌出減，程貪誓污該公褲款家1痕.脈4喜萬哀元沾。記疫賬鄙憑隔證仿先麗蓋嫂章-爬-猶-估-伯-迫-能容輩易艦導(dǎo)寧致反有顆人刑鉆廈空蟻?zhàn)?桐.崖2貸.臉1臉原早始防憑尺證津的有基鋪本功要蜓求原肉始隨憑內(nèi)證是晚在強(qiáng)經(jīng)探濟(jì)辱業(yè)文務(wù)象發(fā)覺生妄時(shí)它填爐制包（影或洋取中得紋）悠的芝，擁用輪以劉證丙明味經(jīng)始濟(jì)潤業(yè)紗務(wù)搭發(fā)益生肯情慶況畢和謊完忌成國情曠況遍的姥會(huì)白計(jì)亡憑昌證去。嘩依鋪法甲填局制六或喝者俘取旨得相原獵始布憑磁證吊并能及束時(shí)具送詳交瓦會(huì)閑計(jì)汪機(jī)由構(gòu)論。萬保膛證煩原喇始蚊憑窮證論的屠真脆實(shí)圣性膛和棄合梯法徹性系要權(quán)求唉。（捆更勝改模原答始目憑豎證蝴無皮效漢—攻的雄士遮票虎更塊改吳案快例落）《骨會(huì)樂計(jì)谷法躲》友第弦1灘4伴條認(rèn)規(guī)掏定鞭：識(shí)“套所同列均的浴經(jīng)延濟(jì)沈業(yè)潮務(wù)劉事賣項(xiàng)趙，猾必漠須戴填炕制估或發(fā)者臟取句得略原掌始寄憑服證嫩并深及燭時(shí)姜送設(shè)交姜會(huì)廊計(jì)畏機(jī)醒構(gòu)挪”某義企嘗業(yè)五出忘納子人守員頁在刊審松核則原號(hào)始沿憑態(tài)證壺時(shí)微發(fā)基現(xiàn)淹：拾業(yè)尾務(wù)序員本戴溫某餅提僚供效的友住阿宿鞭發(fā)得票己金剃額禾由侮出五具枯單嫁位涂更置改合，捧并往由侵出殖具環(huán)單宅位便加曾蓋抵財(cái)配務(wù)殊專盟用掃章辦。諸出擱納交員瞎指冊(cè)出剖：螺這稠張尖發(fā)事票拆無俯效攀，纏不拍予擴(kuò)報(bào)燃銷水。榆業(yè)畝務(wù)倡員溪戴匪某今說歡，粘發(fā)蟲票陣是糕出炕具再單貞位油填匹寫湖錯(cuò)別誤況，橡并壘且來已決經(jīng)晴加勵(lì)蓋伙財(cái)豎務(wù)萄專導(dǎo)用樣章急，好應(yīng)鉆該絨是夕合強(qiáng)法城的繩憑進(jìn)證頁，謀并暢且促認(rèn)輩為慎出望納擾員問不壩予膝報(bào)業(yè)銷術(shù)是屬故巨意蝦刁拿難外。脾你襪認(rèn)河為挽誰狹是誤正綁確掉的葵？案氏例蔑分每析3糕.沖2王.斥2椒記避賬掃憑花證弓的甘基江本縣要哨求記惕賬盜憑脖證蜜是步會(huì)套計(jì)孟人測員抖根句據(jù)審秘核燙無豪誤的盟的箏原轎始班憑昌證陣或哄匯萬總縮慧原獻(xiàn)始序憑信證炭，遭用懶來涼確穗定衛(wèi)經(jīng)材濟(jì)壘業(yè)手務(wù)規(guī)應(yīng)灣借艙、瘦應(yīng)選貸擁的鼻會(huì)富計(jì)耐科碼目堂和參金爺額葡而腿填戀制旺的融，末作售為梢登鴉記噸賬析簿伏直草接良依駁據(jù)積的茄會(huì)流計(jì)軟憑跨證省。《謠會(huì)蜻計(jì)瘦法肯》焰對(duì)殼編姿制筍記磁賬劉憑奇證截的腐程凝序害和智要槐求礙作濁了菊規(guī)福定跪，卷突徐出玻強(qiáng)北調(diào)冰了急以捏下勉兩養(yǎng)項(xiàng)擦原霧則汪性奮的利要慮求高：腹一津是素記疫賬杏憑僅證住必椒須絹要羽以舍原抽始粥憑閣證嶼及價(jià)有榜關(guān)糊資閣料紡為境依隨據(jù)乏編乞制今；怖二涂是咐作反為遞記席賬河憑址證克編蹄制顫依樸據(jù)肥的拳原呼始嶺憑酒證盲和蹄有頁關(guān)釘資賓料工必滋須唱經(jīng)牧過的審館核泛確偏保奪無適誤綁，星以儲(chǔ)保周證滾記粗賬尤憑班證蹄的讓質(zhì)倘量墾。原肥始著憑踢證波的絮基購本柔要鵲素1迅、夜憑盛證染的慣名茂稱2伯、詳填羽制司憑岸證哥的號(hào)日斷期3外、水填孩制陰憑遲證嫁單些位林的剩名盲稱焰（紡加張蓋捧發(fā)槐票芒專鋒用港章鎖或候財(cái)紫務(wù)挖章伴）壘或?qū)O者前填斷制液人蘇的薄姓病名4族、度經(jīng)咽辦胃人數(shù)員煮的臣簽像名肺或蕉蓋套章5貿(mào)、樸接妙受漲憑靜證利單口位程的僚名己稱6咬、駕經(jīng)艙濟(jì)伸業(yè)小務(wù)碌內(nèi)儲(chǔ)容7畏、向經(jīng)勒濟(jì)養(yǎng)業(yè)聯(lián)務(wù)辜的稍數(shù)組量圓、撐單矩價(jià)涼和揉金責(zé)額8孕、獎(jiǎng)憑盈證紫的譽(yù)附隔件虹和迅憑垮證貢的仆編爆號(hào)原膀始呆憑開證搬的畢填賓制踐、斧審高核弊及測保帥管1麥、爭大尺小責(zé)寫硬金胖額薯必井須此相滋等2味、掠有添簽淡名港或田蓋離章3屑、矮作占廢爹時(shí)結(jié)應(yīng)朱“看作奔廢座”毯戳印記欲，傭連身同下存幫根艇一勞起島保雞存逮，培不匹得瞞撕字毀4霜、搬不托真項(xiàng)實(shí)垂、膽不做合振法荒憑廟證鹿不抄予披接塵受換。乓并維向從單驗(yàn)位箭負(fù)習(xí)責(zé)掉人漠報(bào)車告5票、麥不陳準(zhǔn)瞎確斥、醋不宴完業(yè)整啄的忌。部有肢權(quán)義予羅以債退小回6筆、世內(nèi)誰容休有亡錯(cuò)歌誤碰的縫，非應(yīng)齊重再開祖或節(jié)更妄正味、顯并達(dá)在牧修帖改典處負(fù)加裂蓋告公囑章7吸、宵金腔額篩錯(cuò)蛇誤仁的初不氣得炭更歪正敵，膊只愿能紹由意原暫值孤憑魔證正開硬具嫩單欣位鞋重融開8造、絮不揭得唯外肆借聲、笑經(jīng)酷批感準(zhǔn)蜓后窄可麻以肥復(fù)史制9欺、殲外匪來陣憑蛛證圈丟腹失剛，皮可話取莫得渴開友出焦單煩位城證鳥明久即愛可童，看經(jīng)定會(huì)禮計(jì)泛主愈管聞和嘆單帖位輕負(fù)釣責(zé)道人建批磨準(zhǔn)猜后造可謝以熔代條作株原將始話憑叫證酸。禾確壁實(shí)今無華法撞取址得患證相明廳的密，搏如將車巖票百、冶機(jī)妨票這等爹，灑當(dāng)掀事婆人樣寫價(jià)明搖情層況運(yùn)，賭經(jīng)鬼會(huì)猾計(jì)妹主皮管澤和泄單便位鄉(xiāng)豐負(fù)阻責(zé)屬人巖批軌準(zhǔn)回后禍可縫以銷代襪作共原攻始嗚憑銅證記晶賬年憑戲證您的笑基承本問要脈素1回、鵲填泊制跌憑進(jìn)證腔的戲日建期2裙、槐憑泛證凝名痕稱鋼和激編粉號(hào)3擦、衛(wèi)經(jīng)樓濟(jì)艱業(yè)溝務(wù)遠(yuǎn)摘渡要4投、擱應(yīng)鏡計(jì)可會(huì)獸計(jì)樸科雨目豈、斗方鋒向惹及節(jié)金俯額5半、精記伶賬繩符規(guī)號(hào)6支、課所騎附拼原嗎始襲憑肝證五的允張龍數(shù)7溪、尾填嗚制盾人殼員凱、聽稽勺核竭人鋼員傻、脖記慈賬則人薄員港和截會(huì)戲計(jì)勒機(jī)另構(gòu)濁負(fù)捏責(zé)遙人猛（甩會(huì)針計(jì)區(qū)主伐管策人愛員諸）壇的對(duì)簽頓名足或券印王章3潮.態(tài)2居.翻3薯會(huì)瀉計(jì)須賬擋簿除的狀基聚本覆要鬼求會(huì)好計(jì)伴賬豎簿是雙由歷許燥多莫具環(huán)有療一科定錢格壇式裂又士相卻互倉聯(lián)柏系著在您一鄭起賽的惡賬晚頁浩組仔成夫的笨，豬用瓦來陶序呀時(shí)樹地暑或?yàn)醴执孱惲T地綠記荒錄挨和唯反之映符各晝項(xiàng)妙經(jīng)闖濟(jì)針的殘簿如籍長。一憤方鴿面艱，詢它此是籃以得會(huì)汗計(jì)紙憑心證沉為扶依發(fā)據(jù)存，荒《彈會(huì)伐計(jì)展法摘》躲第鍵１攏５薯?xiàng)l攤規(guī)爹定寧：叛“套會(huì)都計(jì)把帳殖簿失登輪記持，虧必羨須代以島經(jīng)削過銀審脊核叮的廈會(huì)鏟計(jì)艦憑棵證扒為叔依吉據(jù)驗(yàn)，口并琴符互合全有肉關(guān)聞法窯律捏、輩行牛政榮法厭規(guī)造和禾國坐家觀統(tǒng)蒙一通的百會(huì)倍計(jì)冤制稠度觀的戲規(guī)釘定幅。煉”但另更一窩方升面莊，啞它韻又拋是不編心制闖財(cái)沈務(wù)思會(huì)帥計(jì)跡報(bào)咱告奏的住基盆本豎依輔據(jù)揮?！端臅?huì)被計(jì)會(huì)法蜘》雙第駕１固6焰條姨規(guī)店定燥“愁各謝單牽位旗發(fā)腸生駝的多各甲項(xiàng)瓣經(jīng)昆濟(jì)瞇業(yè)裳務(wù)宰事蜓項(xiàng)飾應(yīng)加當(dāng)樣在綱依音法攝設(shè)甘置拆的使會(huì)郵計(jì)沉賬餡簿潤上膏統(tǒng)齊一沖登裕記瓜、土核屯算早，洋不買得盲違港反段《嚇會(huì)傅計(jì)浸法因》命和渠國律家揚(yáng)的冤會(huì)攏計(jì)搜制美度中的宮規(guī)嗽定珠私映設(shè)墳會(huì)燒計(jì)恢賬散簿旱登滔記街、狠核秧算愿。留”悄按搬照纏《宅稅胃收太征累收吼管諸理劫辦賴法客實(shí)勞施洞細(xì)役則蒸》炎第拖1辦7歪條必規(guī)耽定刊：避“滲從識(shí)事做生灘產(chǎn)慕經(jīng)滑營高的趁納禽稅輸人殘應(yīng)筐當(dāng)淚依株照欠稅乞收道征陵管源法嗚第果1讓2紛條噸規(guī)贈(zèng)定仆，視自設(shè)領(lǐng)姻取威營迷業(yè)電執(zhí)掌照舞之城日閉起納十鑄五柜日痛內(nèi)配設(shè)冬置偶帳固簿去。?！辟~丙簿獸的伏基鐘本菌要值求1盟、渠根帽據(jù)云審摘核工無倡誤禁的阻會(huì)抗計(jì)煤憑美證啞登喪記子會(huì)廁計(jì)保賬城簿2徒、脅基放本犁規(guī)霸則（覽1墳）雨會(huì)呈計(jì)籠賬邊簿捉更蘆正浴方炕法疤一迅般販有撈劃芳線扶更灶正愧法戴、恩補(bǔ)鞭充跟登輸記排法資、奴紅枝字它沖訂正棋法墻三寇種下。（乖2等）繪及孩時(shí)糞對(duì)奪賬結(jié)：纖賬蜓證忌相脫符吊、時(shí)賬灶賬舟相貼符苦、器賬周表屋相快符拔、居賬羞實(shí)橋相瞧符鑒。街對(duì)銅賬煩工鍬作飛每胸年娃至百少敲進(jìn)啄行地一弱次柏。（衛(wèi)3箏）絮定惡期電結(jié)室賬輩：乓經(jīng)就濟(jì)異業(yè)鳳務(wù)膛全瓶部籮登棗記鋪入呀賬型的印基很礎(chǔ)浸上鉆，肚按夫照畢規(guī)活定迎的拘方懸法裂對(duì)膨該噸期以內(nèi)垂的詠賬痰簿課登必記右進(jìn)菜行藏小烏結(jié)星，章結(jié)累算碑出睡本農(nóng)期釘發(fā)棟生智額疏合鬧計(jì)算和壓余瀉額誦，蠻并拴將說其含余削金繭額長結(jié)搶轉(zhuǎn)鋪到辟下這期栽或按轉(zhuǎn)邁入邪新制賬炕。3春.蜜2污.陡4山會(huì)啄計(jì)王賬婦簿資的鄉(xiāng)豐登沾記亮與耽核寸對(duì)根拍據(jù)耽《殃會(huì)樸計(jì)亮法故》盈和截《尼會(huì)個(gè)計(jì)童基擔(dān)礎(chǔ)陽工冬作蘋規(guī)折范戀》牌等蝕有雕關(guān)在規(guī)翁定嚷，善會(huì)頁計(jì)坑賬正簿滴的今設(shè)墳置掛、序登疫賬疊、伸核孤對(duì)部和減結(jié)阻賬卵應(yīng)惡當(dāng)昌符唐合參下燦列痕要達(dá)求裙：1隔．小啟洞用忙賬拼簿睛時(shí)藏，狠應(yīng)輛在匙賬么簿們封斃面扯上合寫孕明檔單馬位施名倆稱宅和擺賬刪簿刊名班稱偽，胖在暢賬紹簿懷扉連頁圈上程詳厚細(xì)還填抓寫慰“饑賬姐簿交啟節(jié)用饑和獵經(jīng)槐管曾人歌員吐一掌覽敏表編”譽(yù)。2覆．鵝啟悅用碎訂招本呈式器賬徹簿濤，鞭應(yīng)貸當(dāng)巨從踏第裳一匙頁該到貓最豎后旁一山頁革事洪先贏按古頁鍋次久順梳序口編久定廉（齡印盟好篇）稈頁肢數(shù)維，戶不征得伍跳伶頁俊或蛾缺偽頁挪；叛使沉用擋活乘頁熄式礎(chǔ)賬代頁靈時(shí)打，寶應(yīng)萌當(dāng)磚按循賬破戶允順拔序語編懂號(hào)秀，謎并考須健定扔期配裝津訂慢成販冊(cè)具。玩裝貧訂很后載，刮再穿按冠實(shí)親際撈使嘆用古的詢賬鏈頁哲順鵝序退編繡定蜻頁慢碼耐。押另割加笨目洗錄徐，油記擇明濱每志個(gè)攝賬東戶躁的芳名康稱藏和堵頁璃次執(zhí)。3糧．逮實(shí)落行勝會(huì)錫計(jì)絞電羊算餐化生的斷單胃位償，頂總哨賬恰和衛(wèi)明鍬細(xì)特賬夾應(yīng)揭當(dāng)興定暖期定打元印鼻，漏用跡計(jì)冬算凱機(jī)術(shù)打熟印豈的腰會(huì)跑計(jì)截賬今簿幟必石須蜜連登續(xù)剖編秩號(hào)礎(chǔ)，榴經(jīng)物審盤核策無蠢誤示后寸裝堂訂天成得冊(cè)照，龍并專由雨記蛋賬耽人寨員今、叨會(huì)造計(jì)飛機(jī)斯構(gòu)撥負(fù)蠻責(zé)音人基、重會(huì)海計(jì)搏主祥管沈人過員損簽灶名侮（流或弄蓋朽章瘋）見。岸發(fā)垂生騾收姓、子付腳款遙業(yè)晨務(wù)啊時(shí)科，工在賠輸柔入下收都款光憑仇證韻和評(píng)付紛款振憑非證嫂的味當(dāng)幫天婆，俘必望須窗打漢印偵出筒現(xiàn)前金丹日吼記浙賬羨和滿銀稅行賞存景款雁日烏記岸賬袖，哪并鹽與捎庫唱存易現(xiàn)透金紛核焰對(duì)扶無皆誤廣。4披．涼必逝須嘩根葉據(jù)競審倘核憲無稻誤偏的慎會(huì)議計(jì)抹憑責(zé)證還登愚記鉛賬痕簿矩，恢并寇保銅證綠賬裂證躁內(nèi)受容準(zhǔn)相輕同志。5辭．宜除具按軌規(guī)催定影可當(dāng)以央紅乞字嗎記雁賬蒜外兄，錢必嬌須設(shè)使朽用腰藍(lán)懸、兩黑拆墨恰水輩（財(cái)或革碳倒素淹墨均水千）刑記遙賬營，首不齒得志使賞用足鉛麻筆哭和蹄圓代珠堡筆洪。6嚇．今登莖記繩完向畢剪后唐，奶記學(xué)賬茅人鐮員射應(yīng)統(tǒng)在粉記僻賬亮憑載證煮上貸簽或名婦（鳴或慎蓋爬章畏）比，窄并西注危明堂已銜登采的狹符辱號(hào)喉（到“影√潛“懶）績，乖表現(xiàn)示取已蕩經(jīng)漠登臺(tái)記茄入趨賬量，捕避禽免灣重?cái)[登津或薄漏椒登師。7盤．另登塵記昌賬脾簿沿時(shí)綁，酷文演字戶和圣數(shù)獨(dú)字寶的造書許寫忠不臥要遵頂竹滿轎格浪，慨一泊般沾應(yīng)剃占希格姿距前的窯二定分重之捧一氣。8松．碰在命結(jié)蟲出賢賬痕戶碼余醉額櫻后算，括就時(shí)在汗“者借凍或浪貸初”鉛欄醫(yī)內(nèi)前注芝明次余突額稠的詢借畢貸晉方律向叉。寫若蛇余樣額遲為龍零隱，虎則旁在眠“臘借回或松貸葵”鄙欄狼內(nèi)拼注暫明糕“巡壽平沃”葛字次，天并兵在要余使額伏欄坡的便“欲元走”竹位慌上竭用強(qiáng)“投”搖表慢示加。給現(xiàn)賺金門日梢記棵賬失和農(nóng)銀歐行妖存碧款撓日愛記伐賬迫，均必盯須算逐掘日茂結(jié)割出輔余哨額支。注稱意確啦歷！使因用壯紅蘿墨毀水胡的確限各制加條鼻件狼有賠以械下志5得個(gè)貴方朵面1愁、顧按童照襲紅啦字建沖恰帳銳的句記鋪賬記憑起證芬，拼沖傘銷譜錯(cuò)鄙誤里紀(jì)熟錄2拜、就在艱不光設(shè)纖借美貸深等怪欄沉的徒多役欄走式學(xué)帳春頁贊中前，箭登至記眠減夢(mèng)少掘數(shù)對(duì)。3糖、失在倦三含欄蜓式留賬佩戶攝的改余鐘額虧欄的前隸，倉如樂未話印巖明拘余佛額綠欄橡內(nèi)辜登巖記刊負(fù)州數(shù)抬余梢額4映、歉根案據(jù)朋國肯家字統(tǒng)途一稅會(huì)廊計(jì)宴制螺度焰的盒規(guī)李定漸可點(diǎn)以朝用述紅郵字戴登曲記爸的情其炊他依會(huì)奪計(jì)皂分銳錄粒。5盜、昨在錢“鋤應(yīng)旬交債稅似費(fèi)渴-壤-里-拐應(yīng)洗交榴增朵值面稅田”幼的僅核威算辮中脅，瓜可拌以溪在繭“稱進(jìn)美項(xiàng)飼稅侄額摟”蜂專土欄漿中用扇紅執(zhí)字登套記哨退祥回尋所蜂購懸貨渾物銷應(yīng)哄沖羨銷宵的夕進(jìn)印項(xiàng)凱稅印額辭；認(rèn)在職“估已裕交嚇稅伶金嚴(yán)”布專等欄桿中火用設(shè)紅便字筑登耍記擠退僵回撤多膝交選的它增狂值奔稅燙額葵；瓜在宋“樓銷覆項(xiàng)明稅捏額隨”決專甚欄策中香用革紅塑字返登莖記佩退頓回所銷煙售海貨歐物驢應(yīng)悟沖垂銷折的倉銷吊項(xiàng)盲稅啊額落，棍以妻及曉在刊“六出額口嶺退電稅柳”悟?qū)Ｉ鐧谕鲋性掠寐都t薄字躁登功記推出餓口母貨狹物腰辦萍理與退封稅落后狼發(fā)儉生欺退縱貨妹或岸者熱退課關(guān)巨而因補(bǔ)絮交灣已抄退嶺的亡稅將款弊。9吵．始登重記夠賬久簿象時(shí)紡，揚(yáng)應(yīng)葉按扭頁但次吳順譯序醫(yī)連站續(xù)槐登徐記硬，破不撥得棗跳根行頑、抽跳呈頁荒。列若害發(fā)獵生經(jīng)跳改行環(huán)、謠跳胖頁搬，應(yīng)應(yīng)航在咬賬派簿撿中斧將擊空真行兆和戒空銀頁盡注緩銷障。氣出蘇現(xiàn)甚空橋行淚時(shí)揚(yáng)，家應(yīng)蓄在冰該缸行綁“烈摘澇要享”瓶欄弊中縮慧填劑寫確“所此敗行連空劣白禿”也，縮慧然床后上用閘紅奴筆首劃體一沙條慣通菊欄馳紅肆線夠，挎并肺由陣記視賬繭人警員默在激該猜行誼簽旗名足或位蓋擔(dān)章泄。盼出語現(xiàn)跌空丘頁那時(shí)撈，歪應(yīng)屢在浪該厘頁打注稼明忌“紗此滿頁輔空趙白術(shù)”搶，踏然法后燈用撒紅廚筆嶼在冷該岡頁扮左鉗上節(jié)角遷到緞?dòng)覊禄杲侵澾\(yùn)一觸條絲式對(duì)害角仰線雕，恰劃覺一暴條朋對(duì)止角娛斜娛線善，潮并便由莊記兇賬呢人虧員沉在緊該廣項(xiàng)滴頁摘簽派名圍或旱蓋速章紗。1盒0庭．汁必層須線按猾照改平亮行寸登愉記批的窄原回則步，被登耗記柏總館分俗類辨賬渣及拌其始所強(qiáng)屬著的他明訪細(xì)猴分愧類天賬額。1肯1瓜．黨賬塑簿予記篇錄四應(yīng)稈保奧持吸清殲晰疲、臨整巾潔孟，朱書局寫懼文神字量和內(nèi)數(shù)纖字深應(yīng)雕規(guī)波范廚，駛不敬要邪寫杰怪陰字拆或戀錯(cuò)質(zhì)別鹿字預(yù)。1重2亞．賞如兼果務(wù)賬載簿篩記墨錄摩發(fā)躁生攜錯(cuò)盞誤辱時(shí)莖，柏不偉得漂采膜用草涂汗改證、附刮端擦敵、欠挖末祉面、串用償藥萌水呈消族除許字偶跡編等復(fù)手菠段艙更貫正章，宜也姜不壁能酸將剛本送頁堵撕寶毀倒等很，暈應(yīng)遷當(dāng)唇按珍照奪國許家軍統(tǒng)并一眠的午會(huì)禮計(jì)撈制呈度狀規(guī)逮定刑的質(zhì)方霧法哈更箭正研，責(zé)并貸由鏟會(huì)超計(jì)超人拆員也和磚會(huì)養(yǎng)計(jì)受機(jī)風(fēng)構(gòu)脂負(fù)赤責(zé)儀人失（帆會(huì)謀計(jì)核主家管妖人獄員不）放在膠更隙正燦處啄蓋向章少。1熊3沾．劃應(yīng)財(cái)當(dāng)釣定鐮期厚將田會(huì)嘗計(jì)疑賬寬簿麥記汽錄康與浴實(shí)向物稿、鍬款摸項(xiàng)手及精有糟關(guān)煮資恭料侄相護(hù)互訪核鴿對(duì)便，符保容證們會(huì)菌計(jì)跪賬去簿街記霉錄議與工實(shí)鼓有株數(shù)蜻相逃符回、曲會(huì)案計(jì)設(shè)賬錢簿掏記例錄嫂與捆會(huì)劑計(jì)航憑夢(mèng)證瞞的戀有繞關(guān)嗓內(nèi)蟲容蛙相竟符樣、宿會(huì)肚計(jì)捎賬餅簿泡之調(diào)間渣相壇應(yīng)搏的蠅記籍錄胡相尸符峽、徒會(huì)奏計(jì)蛇賬巨簿樣記片錄場與碰會(huì)白計(jì)萍報(bào)功表關(guān)的加有興關(guān)廟內(nèi)蘆容搞相計(jì)符屢，述確慣保嗓賬都證豈、椒賬熄賬緣瑞、伙賬顫實(shí)烘相放符各。1慣4燈．尿總迷分籌類勉賬跨簿剪和嚴(yán)收花入己、繪成憲本地費(fèi)胡用羨明奧細(xì)妹分么類申賬文簿鏟，緞應(yīng)喂于嗚期程末瞇（賊月牲末殼、初年歷末控等滾）營結(jié)職帳器日邊結(jié)看算妻出丘本使期歌借造方繭發(fā)色生你額能合喘計(jì)親數(shù)沒、惹貸楚方蟲發(fā)烏生什額枝合順計(jì)畝數(shù)東及帽其狂余帳額山。鮮其螺他鄙明疲細(xì)練賬琴分?jǐn)y類晚賬旗簿袖最蹦遲捧應(yīng)晴于堅(jiān)結(jié)賢賬占日眉3車～幅5慰天遮內(nèi)亮結(jié)似算竊出肆本流期國貸思方渡發(fā)定生憲額箏合考計(jì)摧數(shù)理、砍貸張方健發(fā)困生升額諸合荷計(jì)富數(shù)階及朱其侍余呀額印。1念5稻．美存皺在規(guī)下弦列毅情不形茄之核一妄時(shí)搬，酷企超業(yè)輕應(yīng)攪及珠時(shí)買辦涌理聯(lián)有危關(guān)扇結(jié)羊賬谷手桂續(xù)象：（體1勾）根會(huì)旗計(jì)塑期持間派終貸了包時(shí)趟；（炮2粗）槐提鉛出爭注獵冊(cè)嶼資陜本父變吹更屢申進(jìn)請(qǐng)托時(shí)征；（需3和）桶企談業(yè)舅合賺并孝、假撤觀銷眠、馬改循變紅隸嘩屬共關(guān)嶄系哈時(shí)弦。1銳6閱．尿結(jié)給賬擠前霧，然必險(xiǎn)須點(diǎn)將貌本際期澆內(nèi)效發(fā)歪生慣的族各洋項(xiàng)龍經(jīng)腎濟(jì)隊(duì)業(yè)似務(wù)宿全宅部序登象記絹入利賬間。幼同盲時(shí)撥，繼應(yīng)哪按翻企辮業(yè)叛會(huì)莖計(jì)晌準(zhǔn)先則袖、化制鬼度皇和叼權(quán)習(xí)責(zé)隆發(fā)敘生鉤制按原免則葛，央做變好簡下謹(jǐn)列認(rèn)各查項(xiàng)鄉(xiāng)豐目曾的趁賬筍項(xiàng)扁調(diào)玻整左記喚錄息：（借1燃）期費(fèi)由用耽分臉攤謙的有調(diào)笛整盈記群錄雁，羽包惑括胃折磨舊執(zhí)、孔折伶耗遲、虹待予攤煮費(fèi)桑用途或龍長頃期羞待雕攤臉費(fèi)愈用啊的辛攤務(wù)銷乎、鉛無娘形庫資隱產(chǎn)船的鏟攤泊銷拴等渾；（我2廁）怨收亂入藥分雹攤踩的殲調(diào)茄整幣記秀錄宣，害包狡括面預(yù)參收紀(jì)賬演款融的掩結(jié)熱轉(zhuǎn)碎等喜；（頓3姐）廉應(yīng)男計(jì)脹費(fèi)捉用渣的麗調(diào)黃整汽記伶錄警，憶包錯(cuò)括惑預(yù)稀提疾費(fèi)殘用免和味所周得散稅鉗費(fèi)扭用瘦等絡(luò)；（陵4紡）腔應(yīng)例計(jì)弦收智入秒的狂調(diào)雀整根記底錄擔(dān)，漁包凝括想租鏈金燒收發(fā)入鋤、妖應(yīng)類收專票沈據(jù)綱的怨利膀息旅收角入縫和接股蠅利姐收液入殼等份；（笨5送）芬各茫項(xiàng)塵資收產(chǎn)富減違值特準(zhǔn)耍備嬌的寸調(diào)求整算記獅錄撓，押包狗括招壞峰賬緒準(zhǔn)薦備咱、育存鼠貨蛙跌技價(jià)避準(zhǔn)諸備抬、番短?hào)|期服投許資恭跌亞價(jià)喊準(zhǔn)撲備袋等診；（篩6穴）題原頌材紐奉料由、薯在侵產(chǎn)爬品紛、戰(zhàn)產(chǎn)豎成省品璃、爹固腎定社資吹產(chǎn)賺等押實(shí)券物槍庫漏存丟與等賬起面臺(tái)結(jié)洋存剖不路符僑事燈項(xiàng)慌的鉛調(diào)然整質(zhì)記害錄定，牛包阿括剝待驚處初理偷流程動(dòng)序資嚴(yán)產(chǎn)馬、諸固趕定眾資敗產(chǎn)情損肥溢島。（霧7珠）逼其雄他鍬應(yīng)嫂列衣入類本盜期升損滑益應(yīng)，歌以溝及怖至彈本串期型結(jié)稅日矮止鏡已伙經(jīng)柏發(fā)異生錄而墓尚納未圈登嶄記碧入腸賬夜的者債廉權(quán)輕債剝務(wù)討等丈事勤項(xiàng)繼的是調(diào)割整奸記質(zhì)錄斤。1萬7犬．版月鐵末暈結(jié)火賬撫時(shí)王，根應(yīng)壩在縮慧每魄個(gè)哀賬懶戶沈最淋后歷一政筆稻經(jīng)垮濟(jì)龍業(yè)只務(wù)潮記寫錄巾下檢面內(nèi)通除欄末劃衣單塵紅敵線棍；爆然泥后尼，套分啞別孩結(jié)典算詢出巷其喊當(dāng)貍月揉借湖、桿貸慢方州發(fā)弓生洋額布，屑并昆在扒“裳摘丑要谷”哨欄謹(jǐn)中叉注燙明踢“泡本平月柜合蟲計(jì)親”損字次樣朱；嬌最傻后喚，開在息其弟下喪面苗通各欄皆劃用一刮條欠單旁紅節(jié)線漂；駛?cè)缒す^某方些坡賬輸戶粉還臥需