基礎(chǔ)會(huì)計(jì)學(xué)內(nèi)蒙古農(nóng)業(yè)大學(xué)經(jīng)濟(jì)管理學(xué)院講述人：斯欽朝日格圖副教授電話：0471—2335202基礎(chǔ)會(huì)計(jì)課件（一）

第一章總論

第一章總論

第一節(jié)會(huì)計(jì)的產(chǎn)生和發(fā)展一、“會(huì)計(jì)”命名的起源：

“會(huì)計(jì)”二字最早出現(xiàn)在西周時(shí)期的《周禮》中。根據(jù)考證，在此之前，殷、商時(shí)期的甲骨文、金文共五千多字，均未發(fā)現(xiàn)此字樣。據(jù)史籍記載，我國西周王朝已設(shè)立了“司會(huì)”這一專職官吏來掌管國家和地方的“百物財(cái)用”。《周禮.天官》中記載：“司會(huì)主天下之大計(jì)，掌邦之六典、八法、八則……而聽其會(huì)計(jì)……以參互考日成，以月要考月成，以歲會(huì)考?xì)q成”。第裝一液章觀總艷論第封一歲節(jié)賽會(huì)胸計(jì)躲的頃產(chǎn)百生抗和示發(fā)串展對(duì)午“瓶會(huì)揪計(jì)口”蒼一離詞尸的印含過義陜，析清虜代綢學(xué)騾者霧焦蛙循岔在替《俗孟傻子絡(luò)正撈義速》班一儲(chǔ)書忽中赤解壞釋念：“勸零吵星欣算歇之靜為計(jì)，億總還合授算谷之煤為會(huì)”敢。即謊：懇會(huì)塊計(jì)鞋既禾要懷進(jìn)疫行常個(gè)釋別統(tǒng)核出算籃，狂又眼要類把溝個(gè)歷別鮮核蛇算樂加棟以歌集駐合葡，逆進(jìn)王行回系煉統(tǒng)龍、研綜老合背、墻全旦面膠的顛核鮮算旦。第礙一譯章孟總崇論第謊一霜節(jié)想會(huì)氧計(jì)鞋的荒產(chǎn)袖生谷和違發(fā)繡展二震、谷會(huì)氏計(jì)殼的冶產(chǎn)奧生碑和社發(fā)爭展在呆原裝始灘社染會(huì)豬，歷對(duì)述生咳產(chǎn)災(zāi)活漲動(dòng)囑的爆計(jì)汗算倒和兇計(jì)穩(wěn)量蒜僅姑憑劍部赴落搶首旁領(lǐng)公的險(xiǎn)頭永腦叛記侮憶貢即秩可北。當(dāng)殼生慕產(chǎn)叉力等發(fā)浙展費(fèi)到捆一快定殲水罷平離的喉時(shí)峰候名，弓生趴產(chǎn)蹈活熟動(dòng)錯(cuò)頻責(zé)繁版，苗勞益動(dòng)灶產(chǎn)巡壽品秩增支加藍(lán)，饅剩旋余銀產(chǎn)距品徒出蓄現(xiàn)優(yōu)，衣單切憑救頭慮腦并計(jì)字算定和肌記童憶曠已喇遠(yuǎn)莊遠(yuǎn)產(chǎn)不治夠豬，突于伍是穗產(chǎn)滾生扶了“球結(jié)余繩傳記阿事柜”址、柿“瓜刻情竹鍬作帆書戲”等渾記要錄暈和催計(jì)蝴算膨方技法濱。這呈是捎會(huì)摩計(jì)澤的頓萌躁芽享。但赴它壤只鞏是狀生胳產(chǎn)臟活扇動(dòng)岔的護(hù)附董帶騰工敞作關(guān)。堡隨欠著診社傻會(huì)槳生虹產(chǎn)販的燃進(jìn)箏一諸步凡發(fā)片展揀，粉會(huì)煙計(jì)買由污“礎(chǔ)生著產(chǎn)耳職污能掠的易附寺帶識(shí)部述分朝”貌逐象漸名發(fā)要展鴉為插獨(dú)眠立梳的競記模賬挨、摧算渴賬缸等史管艦理直活召動(dòng)勵(lì)。第左一被章雜總洽論第脹一巴節(jié)神會(huì)息計(jì)末的斑產(chǎn)框生迎和電發(fā)煌展我畏國訪唐臥代蛙出螞現(xiàn)燒“蔬賬辰簿黑”某一峽詞茫，健到燥宋趨朝減會(huì)拴計(jì)窩有了突另飛待猛將進(jìn)游的川發(fā)侵展?jié)h，遭出洪現(xiàn)桑了“年四愈柱藝清家冊擊”痰。四很柱僚是控指蠟：翅舊鍵管昂、葬新脹收角、核開臭除抄、修實(shí)扛在胡，紅其搖含乘義叮分伸別皆相植當(dāng)華于礎(chǔ)期抖初剪余刮額榴、托本鴉期獄收恒入飲、兄本查期依支患出絕、千期袍末錘余絹額躬。迎并稼歸岔納痛出狂了鏈四精柱縱之錢間碼的輸平氣衡同關(guān)迷系林：舊半管+新弱收=開俘除+實(shí)淺在垂。明馬清拾兩代綿以善貨荒幣蘇為鋸會(huì)沸計(jì)勞記病錄軋的越統(tǒng)管一教量住度偶，懶并嫁設(shè)命計(jì)殿了“腦龍屋門墓賬站”核滔算放方請法醒，警它炎把養(yǎng)全離部畏經(jīng)曾濟(jì)啄業(yè)讓務(wù)拋劃顛分剃為鄉(xiāng)豐進(jìn)胳、弄繳孟、六存乳、臣該箏四勁大渡類數(shù)，船“偽進(jìn)郵”慰指剝收籌入婚，醋“肥繳輩”局指努支闖出叮，波“疼存休”符指丟資洲產(chǎn)老，棍“盡該垃”耕指制負(fù)懼債丸。在它裁們真之固間夾的處關(guān)球系帖為店：進(jìn)–著繳蝕=押存?zhèn)悒C躺該象。第蘆一管章蠻總央論第工一蛾節(jié)遷會(huì)僚計(jì)騰的蹤蝶產(chǎn)墳生山和延發(fā)跑展在絕國余外暈，墾會(huì)茅計(jì)裂的忠萌鐵芽敗產(chǎn)悅生葬的俱也拿很銷早培。憑如古欄埃及設(shè)同有主專括職柏“雪錄猾事松”四，蛋管股理傾宮副廷休的單稅省賦創(chuàng)收罰入瞎和椒官界吏警俸謎祿撤、曠軍寺餉出等今各學(xué)項(xiàng)架支掠出訂。換古憶巴累比書倫掌在氏瓦游片箭上女作顫商鉆業(yè)藍(lán)交石易運(yùn)的驢記養(yǎng)錄筑。但帥作映為祥記茅賬不方伐法哥，號(hào)在皮十香三迎世自紀(jì)灑以與后陡才緩出練現(xiàn)予。組在艇歐竹洲勵(lì)，課十瓦三島世回紀(jì)健初測期瀉，駁地遼中邁海雹沿塵岸獨(dú)封屠建沫社趁會(huì)蹈開漸始餓解潑體鳥，妄資侍本培主毅義刮開教始聲萌烤芽領(lǐng)。意插大虛利的光佛嚷羅努倫堪薩綿出臘現(xiàn)窗高繼利醋貸箭者蝦。特他丈們褲從基官姑吏盡、唉富所商瞎手泥中娘將獵閑進(jìn)散版錢搬財(cái)毅聚留集賞起辰來宗，賺放侄給釘手丟工蛛業(yè)膜者愛。筑用勻“丹借冬”中和蘿“吃貸祖”趁分勤別胸反墾映冷其瓜業(yè)灘務(wù)別。帥這背是鄰借包貸店記辟賬搖法技的稠萌第芽墾。險(xiǎn)1殲4惕9菌4催年貸，頑意殖大茂利辟數(shù)玩學(xué)站家什盧勸卡·帕氏喬深利黑（凳L擠u獎(jiǎng)c級(jí)a叼.喪P似a同c勾i鑒o袍l暑i黃）春在迷《堤算邀術(shù)炎、其幾臟何朝與跨比銷例概概恩要凡》追中淘的巖“薄簿護(hù)記倘論棗”涼一掘章臣中仇，移系辯統(tǒng)填地床總也結(jié)板了獎(jiǎng)借鏟貸徒記深賬竄法至。第一章稍總遷論第或二帆節(jié)會(huì)脂計(jì)美的妖涵涂義一熔、坐會(huì)潮計(jì)渣的案本凳質(zhì)杜：會(huì)訴計(jì)倆的搜本軋質(zhì)日是琴一挪種浪價(jià)刷值筆管挖理柄活選動(dòng)偽，薪是鑒人靈們柴對(duì)切再膛生蓮產(chǎn)卡過概程字中逢的騙價(jià)聲值置運(yùn)堵動(dòng)屢進(jìn)村行半管娃理搬的潮一井種會(huì)實(shí)尋踐端活可動(dòng)扮，憂是鍋經(jīng)多濟(jì)脾管狂理驚的隨重化要演組蕉成已部聚分結(jié)。呼也護(hù)就膠是株說擋，會(huì)擠計(jì)絕是掃利味用福價(jià)經(jīng)值閃形邀式水對(duì)溪財(cái)鋸產(chǎn)鐮物避資濾進(jìn)惕行劍管鳳理蒸的更活汗動(dòng)參。第一章隱總堆論第活二萬節(jié)會(huì)橋計(jì)都的狀涵縮慧義二銹、赤會(huì)惱計(jì)剃的設(shè)概玻念彈：會(huì)副計(jì)餡是主以寬貨眼幣更為險(xiǎn)主駱要箭計(jì)偽量遇單廊位武，銳通幣過懼記奸賬壯、撕算同賬挎、浪報(bào)我賬牙等咽手錯(cuò)段迅，夕連魂續(xù)孤地守、鋼系塑統(tǒng)菜地第、倦全蛇面架地湖核詞算離和暖監(jiān)暑督租企逮業(yè)詠、由事譜業(yè)訴等拍單夢位牛經(jīng)陳濟(jì)芳活枕動(dòng)斤過蟻程可及妄其禽成仆果憲的累一恰種蹄經(jīng)紡濟(jì)滋管倦理瓜活肅動(dòng)僅。第一章奏總曬論第道二遵節(jié)會(huì)懂計(jì)絨的飄涵轟義對(duì)龜會(huì)漿計(jì)違的蔽概趴念歇，攝應(yīng)忌從歸以汪下正幾拐方某面偏理邁解勝：1個(gè)。以斬貨滑幣獸為逼主寧要疲計(jì)標(biāo)量敵單幻玉位未是卡會(huì)竭計(jì)棟的基醒本貼特抬點(diǎn)筆；2亭。宴記鄰賬點(diǎn)、閑算階賬青、然報(bào)慣賬趕是飼會(huì)退計(jì)犧的基萬本姓手噴段；3饑。演連露續(xù)蚊性秤、臉系差統(tǒng)醉性視、彎全墻面確性竄是慮會(huì)周計(jì)執(zhí)的基異本佩要漁求4浪。覆核援算黃和葬監(jiān)籌督隱是竊會(huì)場計(jì)孔的基魚本丸職遍能；5道。健企棵業(yè)際、駐事嗽業(yè)辣等迅單殼位及的頑經(jīng)密濟(jì)塘活研動(dòng)刻過搜程弓及架其魚成盟果蔑是皆會(huì)我計(jì)哪的基被本疤內(nèi)制容；6維。構(gòu)會(huì)怠計(jì)攝是嗽一跌項(xiàng)妥經(jīng)秤濟(jì)京管昨理搭活侵動(dòng)丘。第一章興總監(jiān)論第慌三光節(jié)恭會(huì)爆計(jì)盾主下體攀和艙會(huì)膏計(jì)疾對(duì)面象一終、理會(huì)渣計(jì)精主道體快：會(huì)投計(jì)俗主曬體誰是纖指糧會(huì)財(cái)計(jì)丸所蹤蝶服釋務(wù)膽的趟特雜定漠單晃位迫，修是止會(huì)水計(jì)皺工她作槍的苦空乒間魚范者圍冒。盯它哲可芽以窯是屆一豎個(gè)波法暗人類單囑位啞，蘇也植可桂以鍛是愚法殃人慚單附位喂內(nèi)膏部遺的跪一厚個(gè)潮部少門南，扭還錘可雜以挑是冷由錦若承干廣企掛業(yè)毫通術(shù)過嘆控蟻股嬸關(guān)木系卡組視成木的幅集針團(tuán)勾公飯司厚。會(huì)顆計(jì)似主饑體割應(yīng)君具瘦備躲的秀條攤件盾主瓶要襪是付：有符獨(dú)靜立您的黃資業(yè)金映，遠(yuǎn)能妄獨(dú)扒立斥開抖展塵經(jīng)困濟(jì)送活按動(dòng)罩或獎(jiǎng)財(cái)邁務(wù)屆活板動(dòng)頁，葛獨(dú)楊立是進(jìn)赴行再會(huì)撞計(jì)鐘核叛算化的辭經(jīng)逃濟(jì)剛組禽織鼻。會(huì)傻計(jì)弓主隔體迎在主經(jīng)刺濟(jì)抱上恥是戀獨(dú)家立習(xí)的齊，散因療此糠要甲注刑意縫區(qū)駁分樹以獸下翅關(guān)望系交：第一章兵總脊論第匪三憑節(jié)辮會(huì)凳計(jì)成主殼體刷和錢會(huì)糕計(jì)熱對(duì)澤象1憲．帖會(huì)秀計(jì)掘主齡體偏與潔所湊有滔者2影．固會(huì)本計(jì)叔主筋體喂與粉其焰他夢會(huì)如計(jì)梯主罩體3盟．岡會(huì)伴計(jì)芒主免體尿與苗法喉律侄主甜體會(huì)禍計(jì)蹄主姓體壘與盜法堡律過主梅體香（脂法湯人憑）釋不今同音，演所竿有繭法勒律薪主般體柏都燙是堵會(huì)績計(jì)透主予體籮，倒但況會(huì)屋計(jì)莖主吼體臭不辰一洽定掃是筆法斬律物主遮體寨。慶如擦小駝商收店釣與岔有坐限版責(zé)賤任絮公壓司尋。第一章鑒總博論第趁三談節(jié)適會(huì)四計(jì)茅主采體菜和宇會(huì)題計(jì)廟對(duì)滾象二發(fā)、客會(huì)碑計(jì)甩對(duì)緣瑞象努（副會(huì)路計(jì)童行斷為惑的戀客優(yōu)體至）勵(lì)：會(huì)裕計(jì)素對(duì)個(gè)象氣是解指忌會(huì)半計(jì)剝核謠算軋和槳監(jiān)驢督晝的功內(nèi)賣容云，獸是瘋社慕會(huì)高再失生但產(chǎn)界過催程汽中絡(luò)的套資槍金題運(yùn)加動(dòng)拖。館具敘體獎(jiǎng)表戀現(xiàn)靠為末再石生觸產(chǎn)咱過塵程石中疼資否金奴的給耗車費(fèi)恥和淡收冷回駁，想資努金隊(duì)的箱取校得們、考周慣轉(zhuǎn)茅、累分款配笨和麻積密累滾的銷過內(nèi)程駝。（圓一央）天產(chǎn)曉品良制嬸造帥企如業(yè)擔(dān)的蹄資汗金減運(yùn)店動(dòng)饒：工界業(yè)照企忌業(yè)拜的視資辦金妨隨索著弊供賣應(yīng)蓋、捆生滑產(chǎn)熱、不銷必售牧三認(rèn)個(gè)跳過兇程叔的政反攏復(fù)尊進(jìn)僚行脾，麗從促貨吼幣圍形衰態(tài)運(yùn)開穴始稀，榴依座次歪轉(zhuǎn)乖化辭為蘇儲(chǔ)碰備俯形施態(tài)撞、狠生親產(chǎn)漫形嘩態(tài)否、償成哥品爹形躲態(tài)水，捏最手后繪又省回繪復(fù)逐到釋貨鋤幣構(gòu)形絹態(tài)野，濁這臨樣藝一悔個(gè)昏運(yùn)料動(dòng)霸過雜程烘叫資扁金搭循消環(huán)，刻反反復(fù)去的銳資量金商循死環(huán)匠叫資艘金帳周真轉(zhuǎn)。第一章勤總灶論第序三雜節(jié)巴會(huì)第計(jì)肺主訴體敵和植會(huì)繼計(jì)挪對(duì)眼象二茄、晶會(huì)搭計(jì)騾對(duì)震象耳（然會(huì)破計(jì)克行損為深的釣客毫體倆）傍：（二香）偏商權(quán)品飲流候通戀企擺業(yè)曬的誕資膝金度運(yùn)車動(dòng)敘：商臭品非流顆通巖企甩業(yè)伸的找資困金道，徒隨冒著膛購摸進(jìn)編和別銷響售魔過版程燈的要反分復(fù)案進(jìn)馳行碰，再從沖貨騎幣隊(duì)形惠態(tài)知轉(zhuǎn)音化箭為蚊商使品新形捧態(tài)框，院再午由縱商姓品甜形補(bǔ)態(tài)芝回車復(fù)凈到萍貨將幣膝形腎態(tài)腸，箭這蕩一典運(yùn)既動(dòng)蝴過曲程戶叫資老金寬循鄉(xiāng)豐環(huán)，心反頂復(fù)爽的猶資探金副循懶環(huán)島叫資思金瘋周嘉轉(zhuǎn)。第一章班總書論第或三濱節(jié)換會(huì)叛計(jì)襯主賢體鴉和尿會(huì)威計(jì)宜對(duì)王象二憂、熟會(huì)駝?dòng)?jì)印對(duì)尸象拼（宜會(huì)支計(jì)貞行音為仗的濤客緩體栗）侄：（可三核）腔行分政窗事惹業(yè)蜓單墓位障的順資勒金偵運(yùn)必動(dòng)謠：行倘政照事腐業(yè)既單拋位揀所朝需塌資貿(mào)金舊，稍或蛾者萬全姥部叨由純財(cái)壺政可預(yù)絮算某撥態(tài)款裂（劍全轟額晝撥事款修）查，積或欠者饞部遙分鈴由棟財(cái)口政例預(yù)棕算陣撥袋款慎，典部拿分淹由位其俯他偵方哀面塘的瞞收博入深解壞決讓（牽差前額痛撥使款栗）蠢，跟還奧有攔的縣自砍收吹自磁支狂。撥端款隨收徐入堤和老其廟他睡收析入佩是棚支濱出壞的鞠來扣源金；艷資默金非支漂出爛后鍛，妄運(yùn)斬動(dòng)改就揀結(jié)胃束刃，數(shù)不游會(huì)婆產(chǎn)如生騙回統(tǒng)流鋪。這篇種直過線版運(yùn)乏動(dòng)，宅就譽(yù)是攝行曬政槐事牲業(yè)州單邁位謹(jǐn)資她金眾運(yùn)驚動(dòng)壟的泥特罵點(diǎn)漲。第一章雄總沿論第貧四樸節(jié)抬會(huì)阿計(jì)襖的搭職悔能打和抓目燦標(biāo)一騰、甲會(huì)磨計(jì)助的耳職簽?zāi)埽ㄖT一撫）葛會(huì)運(yùn)計(jì)睜的壞基凈本彼職宿能呼：會(huì)羨計(jì)章的泊基鉤本原職繭能獨(dú)是核刺算勁和殘監(jiān)活督。1炮．饅核痰算備職召能獵：是永指蔑會(huì)婦計(jì)夏運(yùn)遇用爽一深系戲列善專揮門青方府法原，顛對(duì)撫經(jīng)倘濟(jì)昂活散動(dòng)活過疼程手及妥其騾結(jié)矛果橋，井進(jìn)蘭行防計(jì)叫量談、蘋記狹錄免和夕計(jì)棋算郵，唱最飼后餡以求財(cái)嗎務(wù)論報(bào)悶告灶的艇形演式風(fēng)報(bào)蘇送惰各捧方尤。2澆．滅監(jiān)處督塘職縱能裂：是基指悶會(huì)恭計(jì)叢按扇照醬經(jīng)煮濟(jì)禁政倆策凍、痛制盾度港和哪法皺令蓮，典對(duì)吃經(jīng)狼濟(jì)劈燕活兄動(dòng)德進(jìn)渡行專分吊析纏、淚控巖制啊和委指遙導(dǎo)府，霉使殖企忙業(yè)缸沿罰正輸確感方?jīng)Q向拌發(fā)顫展筑。第一章嫂總澤論第望四確節(jié)西會(huì)較計(jì)陽的趴職然能夾和建目濕標(biāo)一邀、運(yùn)會(huì)猶計(jì)將的誤職傻能（狐一濁）挽會(huì)后計(jì)鴿的奶基裹本排職無能核恒算奴與耍監(jiān)旋督患的餅關(guān)塵系哥：相脅互偶依魔存勇，貍密兼切例結(jié)羞合痕。做在抓核餅算貞的府基捏礎(chǔ)怠上焰進(jìn)雅行腸監(jiān)槳督狼，夏在幕監(jiān)狂督方的企指媽導(dǎo)壓下增進(jìn)躁行查核播算裙。副只豈有飽正輕確闖的葉核礙算提，察監(jiān)察督邀才達(dá)有驅(qū)可病靠唇的賊數(shù)步據(jù)遵資氧料猛；湊沒涼有遇嚴(yán)藍(lán)格臉的須監(jiān)耐督某，助難梅以商保住證岔會(huì)誼計(jì)括核郵算決的斥真浙實(shí)銅、炕準(zhǔn)概確著。第一章抱總澇論第進(jìn)四認(rèn)節(jié)襯會(huì)單計(jì)總的閉職趟能概和藥目巨標(biāo)（諷二愧）儉會(huì)憤計(jì)酒的斑其炮他婚職職能逗：1備.槍預(yù)礦測革職歷能喘：是喉指瞞運(yùn)羞用巾專告門腹的污計(jì)碗算送方比法殺，遍利珠用歐會(huì)巡壽計(jì)俘資欠料姥和襪其蹈他紋信模息扔資固料電，輛找調(diào)出星經(jīng)眉濟(jì)扁活云動(dòng)愁中詳客柳觀宮存參在蟲的苦規(guī)邁律墊性伍，獲并追以搜此鳥為丟依牲據(jù)泛，贈(zèng)對(duì)莫經(jīng)偷濟(jì)兇活氏動(dòng)序未姑來籌的傻發(fā)沒展鍬趨孩勢報(bào)或唯狀擔(dān)況糖進(jìn)川行忘估承計(jì)訊或帽測聯(lián)算暢。預(yù)河測可偵以拼為決正策提蜜供璃數(shù)黨據(jù)莖資排料駝。2量.右決寄策施職珠能事：是毒指垃在抽預(yù)少測六的漏基攝礎(chǔ)班上供，諒利丑用擱會(huì)抖計(jì)買資聚料桑和欠其岔他貿(mào)信分息燥資往料捏，熱對(duì)尋未夾來郵經(jīng)顏濟(jì)槳活易動(dòng)潑可居能妙采粥取興的然各李種貸備淹選在方濾案影，導(dǎo)進(jìn)剝行膝定垂量招分戴析崖，組權(quán)結(jié)衡秧利庸弊絡(luò)得淹失隊(duì)，慣從獸中愉選聚出夢最籌優(yōu)膀方弓案伸。第一章聲總呼論第氧四屯節(jié)奴會(huì)享計(jì)泥的沃職輛能齡和敗目緞標(biāo)（二滔）頸會(huì)次計(jì)壞的木其軍他理職抹能3騎.控陜制戰(zhàn)職室能蹦：是珍指梳按鳴照湯管帳理鮮的丘目萄的鋼和電要明求蔑，鬼通析過至組臂織佩、緒指麥揮謎、街協(xié)腰調(diào)標(biāo)企皇業(yè)爽的晝經(jīng)少濟(jì)繪活還動(dòng)視，膀?qū)σr經(jīng)貴濟(jì)悲行堪為功進(jìn)沸行傾必防要?dú)У霓D(zhuǎn)干殺預(yù)熄，服使污之舊按范照種預(yù)短定茄的萌軌創(chuàng)道塔有給序鍬地扁進(jìn)助行藍(lán)。鑰如事頃先編蜜制叨計(jì)童劃左，瞧確致定借企己業(yè)偉財(cái)悲務(wù)乓目觀標(biāo)綠；事津中組跪織舅計(jì)剪劃騎的府執(zhí)眉行極，仙并頸隨吵時(shí)移利鴨用藝會(huì)詠計(jì)引信聾息誦同辜財(cái)驕務(wù)磨目臺(tái)標(biāo)暗相筋比什較炸，貫進(jìn)罰行俱評(píng)只價(jià)級(jí)；對(duì)唇存診在牲的慰問饅題稍及妥時(shí)已反核饋巖，吩并叛采灶取慶措剖施章調(diào)洲整邁脫案離許計(jì)償劃衣的熄偏壯差肥，為以江實(shí)倉現(xiàn)黑預(yù)障定小的幕財(cái)賞務(wù)院目條標(biāo)夏。4悔.枯分荷析欣職洪能跡：是煙指偏以漁會(huì)孔計(jì)射核室算梢提餐供稠的沈信嗽息北資顧料姐為崗依陵據(jù)透，毅結(jié)替合臟計(jì)忌劃魯、督統(tǒng)妙計(jì)撓等介其儲(chǔ)他疲資偽料釀，軋對(duì)榜會(huì)槐計(jì)列主悶體奇的后經(jīng)戒濟(jì)?；钏?dòng)稠結(jié)炎果拳、杠財(cái)很務(wù)抓狀妥況鑄，唐以假及認(rèn)預(yù)弓算緒執(zhí)菊行爸情脾況緩等擋，倒進(jìn)恭行售比心較剩、艘分壩析小、找評(píng)柿價(jià)蟲，障總脈結(jié)泡經(jīng)疑驗(yàn)編，混鞏煤固充成站績蛙，報(bào)找欺出己存蠢在赴的樓問予題伍，危挖密掘柿潛秋力盤，栗改柳進(jìn)盡工童作套。第一章欠總嶼論第職四愿節(jié)薄會(huì)蹄計(jì)窗的奮職倆能銳和缺目艦標(biāo)二纏、妨?xí)庞?jì)挑目錦標(biāo)訂：會(huì)欠計(jì)盒目禾標(biāo)露是率指四在筑一朝定副的由客腸觀紡環(huán)材境聾和拖經(jīng)杰濟(jì)績條神件群下勉，則會(huì)歇計(jì)木工免作不人紀(jì)員血通株過蒜會(huì)徑計(jì)土實(shí)紛踐速活逼動(dòng)蓄，獲期聚望指達(dá)蟲到遵的燦結(jié)世果厚。提斗高團(tuán)經(jīng)吐濟(jì)邀效盆益行是歡會(huì)滔計(jì)殘的逝總儲(chǔ)目程標(biāo)酸。會(huì)隙計(jì)紫的具固體施目摔標(biāo)是生滿狼足會(huì)演計(jì)謹(jǐn)信懼息賊使崗用薪者的攪需流要拔。1轟．懂企搏業(yè)紀(jì)管妨理尾者止2蕩.插投綱資午者茶和影潛很在譜投潛資毒者炒3侄.政眨府料各望職廈能驢部概門草4吐.散債睜權(quán)扁人輝5旗.企晨業(yè)咸職旋工第一章妹總渾論第邀五賞節(jié)食會(huì)灣計(jì)睬核備算所方蔑法一吳、廚設(shè)承置矩賬蔬戶二繳、躲復(fù)仗式康記暢賬三逢、啊填暴制姓和財(cái)審湊核婆憑辭證沾四鐵、奧登譜記丹賬丸簿桂五藍(lán)、兆成計(jì)本稈計(jì)矛算六幸、浸財(cái)閱產(chǎn)俊清究查七跑、術(shù)編貌制蓄會(huì)央計(jì)祖報(bào)嗓表第一章酬總蹲論第絕六踏節(jié)澤會(huì)鍛計(jì)個(gè)學(xué)般及國其院體克系一趕、殼會(huì)育計(jì)鏟學(xué)品的誼概劃念岔：會(huì)列計(jì)兇學(xué)誦是吳以再經(jīng)胞濟(jì)懷學(xué)胖為狼理仆論主指沫導(dǎo)夢，棉充直分闊運(yùn)雷用派數(shù)蛋學(xué)混和貝管片理惠科污學(xué)奇技博術(shù)觀，啦研亂究探如跨何淹建臭立步和奏運(yùn)莊用騙會(huì)眨計(jì)些理自論登和頸方休法紗，峽對(duì)者會(huì)競計(jì)滔主省體慰的提財(cái)稿務(wù)拉狀還況涌和犯經(jīng)伸營凱成塑果呼進(jìn)雞行框反亂映凳、血監(jiān)昌督葵和棟控虜制乒的雕一凈門米科斃學(xué)意。二光、玩會(huì)津計(jì)舊學(xué)追體既系根：骨奴干縣課具程桑有傻：立基案礎(chǔ)掃會(huì)終計(jì)躲、野財(cái)極務(wù)骨會(huì)持計(jì)彼、奔成脆本扯會(huì)強(qiáng)計(jì)雁、嚷管陡理匙會(huì)英計(jì)真、桐財(cái)萄務(wù)竟管紋理省、原審皇計(jì)搞學(xué)野。第雹二蔬章埋會(huì)府計(jì)唉要拉素奸和逆會(huì)掀計(jì)犬等役式第勺一畝節(jié)暢會(huì)汪計(jì)種要冤素會(huì)泡計(jì)賀要駕素門是逼指胡對(duì)志會(huì)陳計(jì)仁所踩核紅算喂和差監(jiān)安督別的取內(nèi)剪容煮，畢按扒其投經(jīng)車濟(jì)青特以征咽所節(jié)劃競分艷的裕大義類功。會(huì)與計(jì)栗要洪素券包削括甘：資擺產(chǎn)牢、云負(fù)釣債柄、志所思有絨者率權(quán)霜益泄、哨收嫩入暖、雙費(fèi)跑用命和旬利考潤。第局二詞章毅會(huì)偏計(jì)策要仁素茫和兆會(huì)框計(jì)魄等貼式第喬一踢節(jié)頌會(huì)換計(jì)能要迫素一盈、慶資愿產(chǎn)糟：資納產(chǎn)杰是心指過典去怎的交粘易臥或呀事口項(xiàng)土形矩成身的紫并撲由蒜企瓜業(yè)擁襲有練或串控趁制易的經(jīng)依濟(jì)配資土源搜，竭該烏資齒源慢預(yù)竄期末會(huì)翁給碑企黨業(yè)刺帶歲來購經(jīng)字濟(jì)君利簽益統(tǒng)。凱企牌業(yè)白的庸資對(duì)產(chǎn)解按行其流僅動(dòng)稠性可抹分祝為流肢動(dòng)川資樣產(chǎn)、長領(lǐng)期誰投辛資識(shí)、所固輔定衛(wèi)資執(zhí)產(chǎn)角、倡無飲形里資袋產(chǎn)疼和勒其柜他展資吃產(chǎn)。第銜二擁章燥會(huì)昌計(jì)擔(dān)要煩素尸和誰會(huì)鞏計(jì)雞等翅式第介一姓節(jié)郊會(huì)滋計(jì)藍(lán)要笑素一樂、暑資憤產(chǎn)授：1豬.真流嶄動(dòng)鴉資圍產(chǎn)命流約動(dòng)占資贏產(chǎn)素指拾可型以旋在墻一拐年腰內(nèi)艱或腳者腰超域過扎一湊年體的釣一抄個(gè)樸營投業(yè)致周薪期姻內(nèi)淘變麻現(xiàn)黑或片者顫耗御用芹的值資蜜產(chǎn)駱，堪包全括鹿現(xiàn)灘金溝及同各醒種架存賺款看、孤短踐期輩投菊資對(duì)、濱應(yīng)西收額及但預(yù)站付哪款鐵項(xiàng)寧、幫存傍貨唱等貍。戚第遣二藝章園會(huì)悔計(jì)庭要裹素雖和杯會(huì)誰計(jì)池等蔽式第拒一元節(jié)厘會(huì)擾計(jì)胞要狐素一腰、乏資灶產(chǎn)談：1沿.嘴流洽動(dòng)約資歪產(chǎn)現(xiàn)跨金獻(xiàn)及孝各鑰種必存狡款茶：梯現(xiàn)北金李、配銀右行做存線款舉和天其睡他煤貨案幣炭資石金情。輕短保期餅投吵資診是權(quán)：郊持掀有咽時(shí)杠間王不袍超閣過攔一別年壘的決有割價(jià)撐證土券額或月不踐超婦過首一掌年宋的竿其宴他陡投絲式資嶄。六應(yīng)幣收染及作預(yù)顧付藍(lán)款恩項(xiàng)虛：魄應(yīng)宿收勵(lì)票仆據(jù)傳、擱應(yīng)斬收迎賬奸款蛾、頂其嶼他賺應(yīng)棉收歡款蜘、電預(yù)亭付盯賬態(tài)款房誠等屠。夾存存貨洪：儲(chǔ)商?hào)|品灑、恒產(chǎn)資成革品塊、商半衛(wèi)成效品趙、倘在湖產(chǎn)奴品調(diào)以嬸及窗各啄種斧原扶材片料顛、貫燃頁料響、仰包釘裝被物滔、緊低騾值顆易蘋耗先品駁等蚊。芒第漸二帥章依會(huì)肝計(jì)見要清素淚和賓會(huì)厘計(jì)黎等脖式第諷一尿節(jié)寒會(huì)油計(jì)貫要灰素一障、蟲資氧產(chǎn)矮：2補(bǔ).忙長淡期她資挺產(chǎn)長受期績投命資動(dòng)是受企驗(yàn)業(yè)扣不賤準(zhǔn)違備治在鍛一籃年渠內(nèi)笑變驗(yàn)現(xiàn)祥或漲收偶回除的稱對(duì)踩外禁投授資季。包侍括騎股疤票帥投么資鉤、勢債暑券捧投卻資劑和商其裂他界投允資醋。第傭二釋章彈會(huì)蔑計(jì)號(hào)要竿素蟻和吐會(huì)鳳計(jì)彩等處式第教一削節(jié)蛇會(huì)親計(jì)頃要成素一鎮(zhèn)、鵝資依產(chǎn)脅：3擇.露固熄定巴資輝產(chǎn)陵：固是定禮資趁產(chǎn)丹是內(nèi)指馬企謙業(yè)使敘用愿期撫限賢超嫁過透一插年貍的房貸屋斑、唉建蓋筑喚物搜、染機(jī)秋器毛、熔機(jī)饑械清、胖運(yùn)闊輸奶工位具密，藍(lán)以春及近其肥他與榴生聞產(chǎn)轎、貞經(jīng)紋營哲有段關(guān)妥的設(shè)懲備瞞、浸器當(dāng)具姨、原工尤具吩等忠。不怪屬刑于蒜生匆產(chǎn)解經(jīng)組營超主犯要盞設(shè)熄備嚷的物節(jié)品悉，鐵單停位盯價(jià)遭值谷在2勢0役0撈0元無以懲上，憤并籠且填使舅用戶年央限超污過悄兩高年的勺，仇也輸應(yīng)朗當(dāng)?shù)米魅酁閻汗蹄Q定潑資堵產(chǎn)骨。第熱二栗章器會(huì)僵計(jì)舍要去素妻和咳會(huì)炮計(jì)飲等霞式第凱一尖節(jié)激會(huì)守計(jì)么要狐素一刻、衛(wèi)資彼產(chǎn)鋼：4激.礦無誘形失資贈(zèng)產(chǎn)偶：無舟形碗資面產(chǎn)是印指墳企期業(yè)為診生勉產(chǎn)梳商瓣品艇或稅提燦供蔽勞招務(wù)兩、助出殼租男給找他北人燈，臣或駁為桶管濾理煩目宋的何而持衰有凳的晨沒揉有山實(shí)崗物士形盛態(tài)紐奉的宿非雪貨群幣灰性東長紋期穗資敘產(chǎn)。匙如侵專伐利煌權(quán)灶、歡非劍專慰利陳技突術(shù)凡、廳商沸標(biāo)滴權(quán)廉、兇著津作汪權(quán)野、恰土懲地侍使伏用炎權(quán)直、淹商交譽(yù)星等伯。5密.拋其孩他鋼資杰產(chǎn)閣：其蟲他頓資旗產(chǎn)艱是繞指臭除高上出述取資叼產(chǎn)灣以固外狼的憤其援他盛資很產(chǎn)釋，兄如盜企覽業(yè)皂已雙經(jīng)番支煎出澇，晴但誓攤臭銷至期室限缸在效一設(shè)年府以艱上句的悶長異期柴待慕攤欣費(fèi)勺用挎。第儲(chǔ)二意章澆會(huì)塘計(jì)余要拿素輝和皇會(huì)罩計(jì)雨等汽式第草一艦節(jié)是會(huì)礦計(jì)做要愛素二駛、虛負(fù)削債簡：負(fù)匪債鮮是敵指過躁去粗的交刃易鳳、命事泛項(xiàng)趁形蛙成饒的現(xiàn)計(jì)實(shí)義州務(wù)戚，旁履孤行浮該暖義末務(wù)嘩預(yù)燃計(jì)度會(huì)陡導(dǎo)幸致孤經(jīng)肥濟(jì)圍利捧益唯流鴨出抱企答業(yè)財(cái)。狹負(fù)枕債鞠按饞其流娛動(dòng)帖性分而為流耗動(dòng)魂負(fù)柔債和長決期捧負(fù)賽債。第舍二蒜章提會(huì)壩計(jì)爐要泊素織和宜會(huì)佳計(jì)解等妙式第節(jié)一也節(jié)惹會(huì)魔計(jì)隱要奪素二男、址負(fù)槳債1炊.購流謊動(dòng)幅負(fù)怖債挺：流樣動(dòng)勿負(fù)盲債陸是痰指徒將趁在一扛年忌內(nèi)（扛包柜括膠一孤年服）萌或獻(xiàn)超扇過漠一逃年胞的一余個(gè)營電業(yè)云周榜期為內(nèi)償梯還余的型債虧務(wù)概。凍如膠短纖期蓬借勤款及、訂應(yīng)已付悶票桌據(jù)撐、脅應(yīng)英付寧賬乎款需、叛應(yīng)少付贊工焰資急、炸應(yīng)浸付動(dòng)福頂利伐費(fèi)稼、責(zé)應(yīng)里交嶄稅虧金忘、貿(mào)預(yù)紙收臣賬習(xí)款想和坑一后年障內(nèi)蠢到康期沫的乎長經(jīng)期屋借螺款怒等躺。2杯.換長躬期沸負(fù)鄭債提：長撿期策負(fù)窮債本是榨指務(wù)償紅還裝期歪在一蜓年袖以需上或隱超績過范一雨年哈的一溫個(gè)營夏業(yè)牲周炎期耀以踢上的證債數(shù)務(wù)盯。賊如河長演期刮借挺款步、盆應(yīng)倡付芬債網(wǎng)券砌、慰長首期看應(yīng)訪付斗款朵等割。第心二奸章蕩會(huì)速計(jì)昆要治素迷和撿會(huì)經(jīng)計(jì)租等養(yǎng)式第質(zhì)一墨節(jié)閑會(huì)安計(jì)幅要五素三聾、洋所墻有朱者繁權(quán)滾益趣：所朱有弦者偷權(quán)看益坑是蒼指畝投耕資蠅者氧對(duì)佩企頭業(yè)林凈相資達(dá)產(chǎn)聽的每所禁有遍權(quán)脅，丑其析金泳額象為旬資瞇產(chǎn)請減自去蘭負(fù)藝債傘后冰的跌余通額霸。豬所凝有公者菜權(quán)賺益崇包事括專實(shí)危收盛資悼本爆（覆或握股兵本覺）做、都資騎本綁公傲積弓、翼盈坦余彎公耕積孕和厘未濫分赴配好利阻潤涌等查。第曾二版章是會(huì)睡計(jì)低要睜素粗和慎會(huì)閉計(jì)遇等位式第四一酒節(jié)規(guī)會(huì)役計(jì)致要慚素三暖、喪所豈有妨者些權(quán)屢益察：1茫.她實(shí)疑收弓資賭本屈（猾股侵本策）過：實(shí)侍收僚資仆本扶是沿指救投讓資該者道按邁照緣瑞企覺業(yè)肌章擱程棋，帥或濕合噴同催、咳協(xié)酸議揮的種規(guī)冠定玻，魂實(shí)椒際歪投串入畜企琴業(yè)奮的蔥資狐本墊。2漸.譜資微本須公離積永：資同本棕公蒙積膠是膀指協(xié)企珠業(yè)側(cè)資尚本憑方泡面抓的豪公哥共茶積衣累斥。友它秧包木括塵資澆本甲溢魂價(jià)國、客接晉受銳捐儲(chǔ)贈(zèng)膀、皂撥練款蹄轉(zhuǎn)屈入欄、接外底幣握資策本等折招算在差沉額康等孕。第趕二挨章感會(huì)艙計(jì)列要檢素裁和哪會(huì)努計(jì)蜓等模式第偉一燦節(jié)棵會(huì)廢計(jì)牌要逼素三蔥、廊所旁有您者層權(quán)畏益值：3咸.豈盈艙余蹦公旁積調(diào)：盈企余間公亦積看是隙指撿企名業(yè)辰從等稅鋒后肚凈碎利沈潤境中牙提堵取榆的燈公捎共陶積咬累餐。按它劍包浪括烈法薪定佩盈陰余弊公冊積膊、繩任狐意旺盈擴(kuò)余嗽公爸積秤、逝法蕩定敢公善益墓金碎等握。4熔.吸未炮分談配疊利訊潤趟：未冷分讓配們利而潤呢是送企濕業(yè)炊留倦待食以瘦后抓年廳度捕進(jìn)乞行形分撓配司的找利遣潤陽。捆它姐的舟數(shù)癥額扎等俱于磚本司年毛利均潤柴減鼠去懇利佩潤積分絮配弓。第蒼二碑章役會(huì)嚴(yán)計(jì)證要攜素靈和盞會(huì)誰計(jì)遮等蜘式第棚一稱節(jié)咸會(huì)釘計(jì)歪要桃素所漢有目者敘權(quán)梨益市與獄負(fù)跡債友的祥關(guān)惹系遍：所思有照者謠權(quán)掉益洲與瞞負(fù)恰債岸都軋是領(lǐng)對(duì)酒企惰業(yè)崗資餅產(chǎn)探的改要瘋求濕權(quán)擔(dān)。敬企遵業(yè)薯所親擁免有嫌的梢資托產(chǎn)籍，坑一光部夠分暢屬僚于投勒資視者擊（準(zhǔn)所樓有民者悄），帥一維部訂分壺屬詳于債華權(quán)津人，庫前格者起為所戲有席者割權(quán)閱益，云后在者來為企濕業(yè)中的研負(fù)宏債。兼兩牢者者有搶著粱本柏質(zhì)寺的拐區(qū)尺別僑：（先1城）鴨兩男者務(wù)性暈質(zhì)賄不賄同憲。負(fù)壇債勵(lì)是晌債量權(quán)超人偶對(duì)所睡提滾供挑的迷資漏產(chǎn)的倆要銅求狗權(quán)凡；促所黑有溉者簡權(quán)朋益劫是擊投折資榴者鴿對(duì)企投業(yè)私凈妖資過產(chǎn)的誰要黨求星權(quán)溪。浩凈拒資標(biāo)產(chǎn)齒即桿企間業(yè)貿(mào)全圾部偉資咳產(chǎn)莖減健去住全雅部該負(fù)皮債暑后爽的省余擱額巧。第潮二再章盛會(huì)滋計(jì)鋒要編素濃和狀會(huì)垂計(jì)亞等秤式第閑一寬節(jié)司會(huì)遙計(jì)刃要爹素所問有凍者拴權(quán)窩益交與染負(fù)搶債房誠的隊(duì)關(guān)豈系粉：（膊2丘）烘償跑還植規(guī)科定室不穴同芒。負(fù)秧債根一旬般有籠規(guī)旨定擦的酸償爆還舍期，客企查業(yè)黑必鞋須慣在假規(guī)見定走的敵償好還柏期疾限參內(nèi)坡予斯以澡償繳還暴；趣所權(quán)有單者召權(quán)罪益軟沒姻有控規(guī)露定攝償橫還祖期傅限墊，賴只問有扎在呆企負(fù)業(yè)冠解躺散帶清聰算啄時(shí)膚，妄如是有饒剩未余仆財(cái)擦產(chǎn)涂，部才施可萍能顯還圣給織投熱資柳者劑。撲在得企關(guān)業(yè)伴持扔續(xù)受經(jīng)門營援的吵情陳況洗下短，政投鞭資修者一圈般陰不岸能席從太受校資慚企靜業(yè)型收姑回錘投危資。（安3志）慢兩旨者防享糞有常的裂權(quán)茂利再不扮同貴。債蛙權(quán)健人蜻只炒享長有棚收滴回召債厚權(quán)礦本去息銹的陶權(quán)燥利壺，無胞權(quán)證參東與勇企比業(yè)岡的頌經(jīng)巖營另管鉤理華和飛利炒潤摔分子配；揪所壁有誼者蘇權(quán)櫻益百可蕩以初憑榴借效對(duì)誦企府業(yè)筋的屬所藝有女權(quán)厲，參姿與洋企撤業(yè)暈的箱經(jīng)鍛營顧管京理泄和佳利茄潤陪分惠配。第攏二名章獨(dú)會(huì)伏計(jì)甚要織素薪和緊會(huì)法計(jì)古等雖式第喉一注節(jié)臭會(huì)艙計(jì)灑要忠素所廉有課者經(jīng)權(quán)膀益明與沸負(fù)臂債赤的澆關(guān)拾系暴：（4）泥兩露者聚風(fēng)踢險(xiǎn)耕程歸度申不佩同細(xì)。一研般暫情職況參下嚴(yán)，臭不恩論庭企偏業(yè)農(nóng)是朱否岡盈撞利矮，先債辮權(quán)歐人眨都聚能讀按雨規(guī)乖定點(diǎn)條感件流收淡取素本采金皮和蝕利貞息貌，宋其風(fēng)檢險(xiǎn)候較伙小；技所得有蠅者寇權(quán)早益渴只析有呢在窗企火業(yè)暗盈使利梳的鉆情琴?zèng)r教下標(biāo)，嚼才簽?zāi)苷f從姨企池業(yè)凍利觸潤越分艙配傾中翼獲倡取岸股沖利婆，館獲畏取么股掉利弟的層多甲少疊，幼取左決蟲于示企奧業(yè)吩盈殃利杜的油多雁少胖和煙企至業(yè)觀的友分木配挪政互策藏，庭其風(fēng)嗎險(xiǎn)裕較典大。窯但伯債趙權(quán)泉人敞獲挪取嬸的收泉益省是廳固雖定吳的，舊而信投削資再者絨則布有非可睛能罷獲謝取豐該厚捉的益回狡報(bào)。第草二豎章悟會(huì)利計(jì)及要稈素回和耀會(huì)輪計(jì)偶等免式第體一嫂節(jié)納會(huì)吊計(jì)智要嘩素四草、麗收墳入根：收腥入嶼是什指都企歪業(yè)浸在銷禮售驗(yàn)商惠品、提白供串勞笑務(wù)及讓鉆渡口資塔產(chǎn)有使陸用謀權(quán)等班日蘿常抱活也動(dòng)帽中孕所鼠形栽成殊的燦經(jīng)錫濟(jì)傻利蜘益麗的占總揮流充入瞇。曾它扯包戒括府主板營血業(yè)史務(wù)薦收形入紛和而其途他伏業(yè)堅(jiān)務(wù)孫收帶入隆。收旅入培的樓特靠征掛：（1）翻收肺入要是誓從擦企概業(yè)罰的日鼠常蓬活廈動(dòng)中骨產(chǎn)愚生掃，遮而鈴不搏是述從偶弓發(fā)附的交影易橡或叔事覺項(xiàng)薯中跑產(chǎn)亡生巴。呼如兆出芬售盟固翻定棵資蠅產(chǎn)柱。第歪二嚇章少會(huì)甘計(jì)畢要天素疫和拒會(huì)絨計(jì)留等嬸式第肝一戴節(jié)貓會(huì)墳計(jì)題要缸素四適、型收俱入作：收別入蒼的就特學(xué)征賠：（2）焦收堆入撇可尾能樸表撥現(xiàn)截為是企寬業(yè)資搞產(chǎn)皆的霉增爆加，允也跡可填能遺表氧現(xiàn)組為負(fù)賓債填的減裁少。（滴3膊）爆收霉入?yún)⒛苊蛯?dǎo)走致耗企凈業(yè)階所尤有詢者蝕權(quán)棟益爛的點(diǎn)增粉加上。（4）問收迎入索只險(xiǎn)包裳括本絨企氧業(yè)經(jīng)賤濟(jì)處利裙益崇的土流根入物，素不應(yīng)包寇括室為煙第勢三賤方代悔收甘的魯款招項(xiàng)。第停二遇章幕會(huì)撈計(jì)恭要凝素閉和址會(huì)己計(jì)帽等諸式第急一虛節(jié)惜會(huì)春計(jì)駛要孟素四爛、俘收捐入收港入搬按丙經(jīng)所濟(jì)飼業(yè)修務(wù)調(diào)的狡不余同季分束為中主邀營右業(yè)緣瑞務(wù)當(dāng)收副入鈴和釋其檢他聽業(yè)尤務(wù)脅收你入基。1鑄.臨主銳營萌業(yè)葡務(wù)假收蔬入攝：主駝營級(jí)業(yè)膝務(wù)聲收叉入畢是攪指謎企敢業(yè)材在銷抬售目商皂品、提外供討勞犧務(wù)（咳如晝安頌裝戚費(fèi)藍(lán)收甘入假、萌廣勸告貿(mào)費(fèi)蚊收移入敲、樣訂夜制役軟板件項(xiàng)收剪入膏等世）芹及讓專渡將資恨產(chǎn)建使狂用寧權(quán)（跟如鏈利辱息鮮收沖入宴、少使艘用字費(fèi)嚼收雀入估等輩）旱等日毀常貿(mào)活督動(dòng)休中所退產(chǎn)善生本的堵收土入腦。2聲.熱其么他焦業(yè)譽(yù)務(wù)臉收池入諸：是躺指裂企捆業(yè)蹤蝶主肆營戲業(yè)付務(wù)努以夾外居的其慕他裝銷碑售或其呼他泳業(yè)悼務(wù)的陵收苦入莫，脈如苗材責(zé)料敏銷精售偵、護(hù)代效購逃代收銷哀、貢包展裝晌物淹出討租菜等破收逝入棍。第包二冠章裳會(huì)厘計(jì)倍要扛素箱和的會(huì)朵計(jì)蓋等筆式第賤一跟節(jié)衣會(huì)惰計(jì)卸要俗素（岔五前）色費(fèi)果用勇：費(fèi)鞭用濫是樸指沒企蠻業(yè)凈為柜銷班售絡(luò)商南品餐、乖提鹿供珍勞喜務(wù)湖等廳日有常勺活扮動(dòng)賢所上發(fā)骨生疑的裝經(jīng)擾濟(jì)糞利止益鐵的慰流侍出恒。費(fèi)洽用攜的導(dǎo)特遮征搭：（預(yù)1手）歸費(fèi)拴用處是巾企懲業(yè)棋在日主常閘活營動(dòng)雕中所摔產(chǎn)公生鳴的護(hù)經(jīng)郊濟(jì)掛利銀益平的舒流味出仔，浙而服不委是偶盾發(fā)記的交床易兇或喚事抬項(xiàng)乖中芬產(chǎn)雙生瓶的憶經(jīng)熟濟(jì)訪利遲益刺的述流泳出贊。逮如訂對(duì)犬外得捐軌贈(zèng)肥支瘦出享就傳不辭是住費(fèi)蠢用寶。面（蘋2屈）投費(fèi)漆用局是套為銷哈售傻商蹤蝶品得或牲提疾供啊勞蛙務(wù)而傲發(fā)庸生矛的緒經(jīng)麻濟(jì)語利秘益介的館流貸出漢。堅(jiān)如矮派脆發(fā)擁現(xiàn)壩金頸股昨利孟也愛不殖是絲式費(fèi)授用蛋。第昂二抄章訓(xùn)會(huì)撫計(jì)螺要兔素吊和暖會(huì)決計(jì)故等剝式第搏一跨節(jié)雖會(huì)果計(jì)扯要膝素（豪五尤）矛費(fèi)掌用費(fèi)窮用嚷按雪其主歸柿屬嚷不功同辭分文為甘直墊接脊費(fèi)袖用據(jù)、斧間俗接煮費(fèi)郵用破和君期差間磁費(fèi)絮用販。1環(huán).篇直使接回費(fèi)杰用宣：直傷接患費(fèi)隙用戚是悶指友企仁業(yè)催為菊了炊生賽產(chǎn)嘉產(chǎn)捆品肯或稻提稠供云勞葉務(wù)歌而凝發(fā)栽生下的聞各米項(xiàng)怎費(fèi)冊用冷，尾如恢直肢接墻材庭料轟、碧直傷接遇人撇工掛等屯。瘦這莖些低費(fèi)閱用劃發(fā)卵生選時(shí)轉(zhuǎn)，碑直射接恒計(jì)佛入合生感產(chǎn)忠成冊本伏。2些.池間液接援費(fèi)恭用隙：間卡接撲費(fèi)廊用孝是型指掙生拿產(chǎn)趨車況間太為約組鑄織秋和習(xí)管河理嫂生洪產(chǎn)驕活年動(dòng)濫而業(yè)發(fā)轟生滑的矩共群同溉性拖費(fèi)摧用四，燙如忽車惹間世管菌理列人侄員哭工屬資境、粒車考間萬固際定艇資繳產(chǎn)梁折更舊棗費(fèi)遺等撞。養(yǎng)這慌些雹費(fèi)滑用霞應(yīng)夠按桿一噸定紡標(biāo)眠準(zhǔn)亞分甜配排計(jì)倡入席生姑產(chǎn)商經(jīng)蜓營錘成中本困。第聯(lián)二收章汁會(huì)仁計(jì)食要松素激和跨會(huì)稀計(jì)著等蒙式第密一僵節(jié)猶會(huì)趨計(jì)么要坡素（侮五棒）保費(fèi)般用3征.顏期次間牙費(fèi)蘆用截：期蒼間完費(fèi)羨用域是易指降不指計(jì)變?nèi)雽⑸慨a(chǎn)開成勁本份，軟而察應(yīng)砍計(jì)銷入紋當(dāng)勇期史損掀益煩的拴各肥項(xiàng)貫費(fèi)盯用暗。撕如夕企獅業(yè)謀行維政問管詢理網(wǎng)部繡門軟為非組齡織鉤和冬管炮理板生攜產(chǎn)白經(jīng)愁營嚼活表動(dòng)漂而溜發(fā)閉生散的杠管淺理費(fèi)聾用鄙，辮為適籌飲集預(yù)資慘金斜而輪發(fā)芹生徐的貫財(cái)擾務(wù)昂費(fèi)授用厭，肢為勺銷避售威商耐品惑而蹈發(fā)拾生莖的拆營錢業(yè)效費(fèi)侄用固。（拔六禁）故利題潤喘：利渠潤時(shí)是霞指碼企抱業(yè)互在犬一揪定北期矩間瓣的沫經(jīng)增營遭成桐果皂，敢它孟是損收齊入彼與場費(fèi)潑用編的嫂差彈額蚊。第淡二橫章功會(huì)鋤計(jì)錫要患素宿和邪會(huì)淡計(jì)屠等嗎式第霸一燥節(jié)亮?xí)m計(jì)躁要赤素（否六矮）妹利暖潤利音潤懶包逆括圾營密業(yè)吸利材潤浪、則利屑潤我總矛額駛和陸凈汁利繳潤跳。1恢.倦營恒業(yè)失利批潤負(fù)：營斤業(yè)曬利泡潤離是聽指列企黃業(yè)奸在抬業(yè)肺務(wù)俊經(jīng)冷營田中對(duì)取正得秒的薪利談潤估，蒜它扭包象括敢主題營寬業(yè)司務(wù)斯利筑潤椒和掠其嘉他啞業(yè)汗務(wù)久利騾潤頂。主潮營票業(yè)賤務(wù)鄭利鹽潤腳=記主嚷營艙業(yè)翅務(wù)占收鄉(xiāng)豐入狼—螞主叛營候業(yè)肉務(wù)芒成薪本昨—呆主規(guī)營嚴(yán)業(yè)田務(wù)準(zhǔn)稅見金廁及伙附拔加其第他蝦業(yè)邀務(wù)嶺利伙潤賄=喜其共他澤業(yè)槍務(wù)舒收傘入曬—戰(zhàn)其逼他示業(yè)桐務(wù)保支歸出營紛業(yè)搶利勒潤寸=忙主推營賣業(yè)閉務(wù)長利純潤摟+幼其什他丸業(yè)歌務(wù)班利評(píng)潤—鴨期悼間晴費(fèi)抓用第館二殊章受會(huì)勞計(jì)延要罪素垂和緞會(huì)鵲計(jì)頂?shù)瘸潦降谥骋粐嵐?jié)睬會(huì)煎計(jì)越要仁素（膽六尿）頑利替潤2粘.幟利勇潤漲總恐額圓：利算潤多總因額摸是灰指撈營見業(yè)柿利擴(kuò)潤茄加期上緩?fù)妒匈Y乳收克益往、岡營竟業(yè)蠶外樸收鹽入蜻，壺減謊去千營瞧業(yè)建外御支兆出焰后批的朵金浮額持。3揪.圓凈版利豎潤附：凈惹利鴿潤嗎是勁指敵利柱潤兼總紗額辟減后去竹所唉得欣稅蛋后竄的瓦金宣額劫。第靈二殘章妨?xí)t計(jì)寨要丑素鍋和只會(huì)迎計(jì)沾等鋤式第愚二摧節(jié)菠會(huì)殺計(jì)傭等件式一草、查會(huì)挽計(jì)且基夜本望等炭式境：（誦一估）謊資牧產(chǎn)被、黎負(fù)圈債賀、裙所閃有間者綢權(quán)徒益柏之魯間李的秋恒品等多關(guān)壞系釘：企慢業(yè)介為滔了攀開標(biāo)展壤生委產(chǎn)瞧經(jīng)斗營糧活糠動(dòng)溜，液就協(xié)必垮須棵擁鏡有傭一紋定躍量蜘的資煩產(chǎn)。昆這股些話資怎產(chǎn)扯都雀有晌一膊定乎的嘩資更金旅來捐源寫，步都運(yùn)是蔽投半資睬人板或元債扯權(quán)眼人拘提晉供融的插，淡所訓(xùn)以擁投頌資花人步和滾債沈權(quán)很人稅對(duì)舍企容業(yè)掀資貨產(chǎn)謎都俯有和要可求宇權(quán)辰。暗這泥種共要悄求褲權(quán)泰稱援為權(quán)亮益。如驗(yàn)：2懲0農(nóng)0萬沃元涂資呼產(chǎn)=斷2按0甜0萬側(cè)元賠權(quán)鎖益美（1沙2等0萬呀元工投貨資+轉(zhuǎn)8冶0萬朱元泉負(fù)壯債謎）第槽二服章叫會(huì)盛計(jì)笨要萬素伯和完會(huì)嘩計(jì)桂等打式第攀二激節(jié)黑會(huì)月計(jì)纏等見式資錯(cuò)產(chǎn)廈和開權(quán)浪益箏是凝同潔一些事膊物昂（緊經(jīng)欣濟(jì)終資祝源與）配的窄兩返個(gè)驅(qū)側(cè)能面洋，偉有削一孤定只量膠的盜資耗產(chǎn)鼠，海就跨必再定象有災(zāi)其漲相嫁應(yīng)訓(xùn)的培資交金大來系源梯；磨反繼之齊，釋有掩一扁定文的到資腿金心來唯源雜，臣也領(lǐng)必押然致表都現(xiàn)池為園等摩量厚的況資罵產(chǎn)覽。煩也此就躲是冊說咬，默資丘產(chǎn)妙和卷權(quán)慌益冰相雅互吵依伯存撤，設(shè)金急額覺相績等街。詢這綁種向客膊觀唇存狡在皮的覆、嬸必納然兩相雀等如的蛇關(guān)壯系穿，流稱題為會(huì)川計(jì)兄等穗式?？酚孟莨呈近c(diǎn)表罩示羨為傻：資作產(chǎn)孝=欣權(quán)鴿益權(quán)話益枕包瘦括親債兆權(quán)桌人餓權(quán)源益館（烈即退企滋業(yè)梅的射負(fù)選債刑）腫和伏所企有馬者怒權(quán)陶益之，秧所撤以黃，喜上葉式肢具款體度表擴(kuò)示趨為示：資恒產(chǎn)嗓=在負(fù)因債昏+椒所書有泛者檢權(quán)搭益以退上炊會(huì)傍計(jì)插等貸式糕是靜壓態(tài)廈等柳式，犁它河反減映診企志業(yè)校在割某受一助時(shí)將日她的棚資垂產(chǎn)架、逆負(fù)波債諸和喂所輔有漠者健權(quán)什益按三娛者最之蕩間徐存啞在映的歷恒敘等扮關(guān)貼系貢。第揭二渠章輝會(huì)巖計(jì)縣要蠅素題和滿會(huì)化計(jì)病等躲式第砍二董節(jié)小會(huì)愈計(jì)暫等兔式（隱二派）愁收準(zhǔn)入且、墳費(fèi)笛用寫、遇利斥潤屈之燙間渴的種恒老等水關(guān)深系務(wù)：企叫業(yè)亭的債資霜產(chǎn)刊投鉛入歪營異運(yùn)辣后黨，武隨腔著渾企織業(yè)聯(lián)經(jīng)姑濟(jì)偷活阻動(dòng)輝的蠅進(jìn)衡行沸，收企蛙業(yè)庫一棚方犯面確會(huì)暗取蔽得重收膚入喊，辮另滑一鴉方適面產(chǎn)，猶企能業(yè)湖會(huì)語發(fā)嬸生大各衡種拍各板樣紗的穩(wěn)費(fèi)傍用鬧。蔬收愿入困大拒于陪費(fèi)拍用筋的略差畝額怨稱劇為拖利井潤討，鼻反歷之說，斃差紙額瘦為宮虧止損刑。他公奏式遞表迅示番為踩：收圣入糞–坑費(fèi)四用血=益利泰潤第軍二隙章畜會(huì)景計(jì)輝要誦素碌和清會(huì)毯計(jì)傘等貫式第持二義節(jié)杰會(huì)燭計(jì)拍等撓式二笛、楚會(huì)償計(jì)殖基迫本溝等繪式潑的加轉(zhuǎn)店化傲形賤式俘：在躍企味業(yè)遮生偏產(chǎn)剛經(jīng)傾營墓過翠程舌中紐奉，俱企芝業(yè)芒一止方溝面介會(huì)退取耍得聞收飼入殼，勒并病因描此拍而質(zhì)增攪加裁資氏產(chǎn)跟或明減爹少?zèng)]負(fù)品債永；厭另素一累方獲面攜，寬企肌業(yè)駛會(huì)小發(fā)筑生狂各帖種誓各獵樣沙的蓬費(fèi)著用伴，駝并菠因馬此籠減告少炒資裁產(chǎn)?；蚴г鲆饧酉地?fù)暴債蹦。惰所拳以蜻，乓在思會(huì)惰計(jì)矮期袍間湊內(nèi)六，伯未皺結(jié)礙賬風(fēng)之子前蓄，爪會(huì)繩計(jì)習(xí)的借基圖本塌等棚式儀會(huì)寶轉(zhuǎn)玩化純?yōu)殒i下亡面損的迎形乓式丹：資原產(chǎn)歌=震負(fù)稿債病+百所杯有倚者此權(quán)酒益承+單（誓收惕入揀—嘉費(fèi)芬用蕩）可摧見烈，杏會(huì)獨(dú)計(jì)雪等斗式志揭戒示樂了酒會(huì)恭計(jì)差要尸素處之鍵間洲的忌聯(lián)鄭系常。第莫二掉章形會(huì)搶計(jì)年要哭素助和知會(huì)殺計(jì)長等模式第壩二胃節(jié)江會(huì)隙計(jì)柳等姓式