第一章會(huì)計(jì)學(xué)概述

本章闡述了會(huì)計(jì)是一個(gè)經(jīng)濟(jì)信息系統(tǒng)的觀點(diǎn)；并簡(jiǎn)要論述了會(huì)計(jì)學(xué)的發(fā)展；說(shuō)明了各種經(jīng)濟(jì)業(yè)務(wù)在會(huì)計(jì)上的反映以及會(huì)計(jì)學(xué)的重要概念——會(huì)計(jì)方程式；在此基礎(chǔ)上重點(diǎn)介紹會(huì)計(jì)學(xué)的邏輯前提——會(huì)計(jì)假設(shè)2023/7/171南開(kāi)大學(xué)商學(xué)院會(huì)計(jì)系第一節(jié)現(xiàn)代會(huì)計(jì)的概念一、會(huì)計(jì)的雛形：生產(chǎn)過(guò)程的附帶職能會(huì)計(jì)起源于生產(chǎn)活動(dòng)，記錄生產(chǎn)活動(dòng)的過(guò)程和結(jié)果，如原始社會(huì)的“結(jié)繩記事”和“書(shū)契”。會(huì)計(jì)極為簡(jiǎn)單，僅為生產(chǎn)職能的附帶部分。2023/7/172南開(kāi)大學(xué)商學(xué)院會(huì)計(jì)系第一節(jié)現(xiàn)代會(huì)計(jì)的概念二、會(huì)計(jì)的產(chǎn)生：財(cái)產(chǎn)的保管和記錄奴隸社會(huì)、封建社會(huì)中，經(jīng)濟(jì)發(fā)展，產(chǎn)生為王朝服務(wù)的“官?gòu)d會(huì)計(jì)”，核算王朝財(cái)政經(jīng)濟(jì)收支封建社會(huì)的歐洲，封建莊園占主導(dǎo)地位，通常由受托人管理。受托人為報(bào)告莊園管理情況，產(chǎn)生“莊園會(huì)計(jì)”1494年，現(xiàn)代會(huì)計(jì)之父盧卡·帕喬利在其《算術(shù)、幾何與比例概要》中對(duì)借貸復(fù)式記賬法等會(huì)計(jì)原理方法予以總結(jié)，是會(huì)計(jì)發(fā)展史上第一個(gè)里程碑2023/7/173南開(kāi)大學(xué)商學(xué)院會(huì)計(jì)系第早一編節(jié)賊現(xiàn)那代稀會(huì)決計(jì)造的吧概五念三、會(huì)補(bǔ)計(jì)臂的太演急進(jìn)：一嫩門(mén)秘藝薄術(shù)1武9掀世撓紀(jì)蔥，徑英液美低完冰成蝦工榜業(yè)仙革凍命滋，壘股卸份不公斷司藍(lán)廣崇泛墨出單現(xiàn)貸，泡經(jīng)汽濟(jì)午得糠到培巨忍大較發(fā)陣展腰，監(jiān)會(huì)置計(jì)集也續(xù)相劃應(yīng)訊不臟斷脖發(fā)篩展堆；由達(dá)于輩極凳端蒸自醋由籌化畫(huà)的謀思象潮攤空址前寨泛亞濫拖，袍企形業(yè)讀按宰照賊各啟自光利覽益擊編答制灣會(huì)骨計(jì)承報(bào)叫表質(zhì)；會(huì)撲計(jì)究是泥一爸門(mén)那藝以術(shù)城：昆強(qiáng)亦調(diào)票經(jīng)金驗(yàn)皇、霸技磁巧蝴、犬獨(dú)枕立察判屆斷拼等煌，毛而攻非膜規(guī)股范哀化顧的俗行得為厚準(zhǔn)順則綿；混蟲(chóng)亂兼的護(hù)會(huì)原計(jì)雖處男理期對(duì)哥二絡(luò)三掛十銀年務(wù)代隔的猜世候界摟經(jīng)薯濟(jì)銜大象危汽機(jī)柄起族著漠推擴(kuò)波陶助蟻瀾作的適作庸用蕩。2寸0慕2舉3寧/行7雞/升1仰34南冷開(kāi)案大目學(xué)訊商疏學(xué)戀院尋會(huì)減計(jì)古系第云一暈節(jié)辱現(xiàn)自代姑會(huì)傲計(jì)貨的絞概織念四席、秩會(huì)濁計(jì)瘋的譽(yù)現(xiàn)謀狀糕：樓經(jīng)聲濟(jì)狗信梯息朵系有統(tǒng)處晝理痰企即業(yè)削資鍋金草運(yùn)榴動(dòng)第發(fā)吳出耍的藍(lán)信寺息饅，家通箏過(guò)諒信際息話加喊工允，席可撓以席連宵續(xù)挨、唐系似統(tǒng)久、佩全驚面鑒、或綜增合姜地潤(rùn)反兼映節(jié)資乏金簡(jiǎn)運(yùn)譜動(dòng)括；判并裹利織用魔加扶工并后伍的片信產(chǎn)息枕和泊信岡息掃反押饋出，伸幫癥助騰信兆息沃使嫁用廁者怎作逐出音滿肌意沿的小財(cái)傘務(wù)暈決每策澆和鼓經(jīng)倚濟(jì)旺決勝策巡壽，窄以季控柿制川資懂金孫運(yùn)學(xué)動(dòng)殘沿妨著猴預(yù)進(jìn)定神的魚(yú)目駛標(biāo)竹或償有涌利洽的演方拴向惰發(fā)思展2逮0伴2躬3爭(zhēng)/負(fù)7陵/秘1壯35南餡開(kāi)典大業(yè)學(xué)嘩商惜學(xué)稼院倆會(huì)糠計(jì)幟系第奔一刊節(jié)緞現(xiàn)旅代顯會(huì)拼計(jì)忌的纖概挽念五伙、鑄會(huì)話計(jì)褲信拖息閣使性用舌者1怖．皂為狐國(guó)饞家彎宏誰(shuí)觀肥經(jīng)抹濟(jì)桶管此理盲部延門(mén)酸提求供監(jiān)會(huì)汗計(jì)含信臥息暴，歉滿負(fù)足疑其燦加盲強(qiáng)構(gòu)宏液觀吉調(diào)桂控歇的市需豬要2繩．坡為喪企伙業(yè)賽投鍛資奴人南、對(duì)債鵝權(quán)清人貝提表供賴會(huì)宋計(jì)食信葬息償，脊?jié)M屢足瓜其旅了姐解辛企屯業(yè)渴償瓶債訴能繼力值和美盈有利現(xiàn)能豈力寺的律需望要3布．悅為獸企手業(yè)舍經(jīng)霉?fàn)I料管呼理奴者季提露供罷會(huì)描計(jì)幅信茅息簽，哲不膛斷滾加念強(qiáng)般和步改丸善休內(nèi)顯部濁經(jīng)奧營(yíng)監(jiān)管陸理2購(gòu)0漂2芒3厘/袍7淋/籌1輪36南呀開(kāi)塘大健學(xué)您商建學(xué)訴院幻玉會(huì)否計(jì)丘系第丘二府節(jié)恭會(huì)木計(jì)橫的先發(fā)慶展一蜜、曲會(huì)戶計(jì)訪與攤企漁業(yè)篇組牙織友形叔式1姥.音獨(dú)復(fù)資銜企候業(yè)2擋.音合賓伙堵企麥業(yè)3昨.痛公汪司帳制志企睡業(yè)2腹0慨2憂3幫/更7廢/加1唱37南桂開(kāi)繁大壤學(xué)箏商穗學(xué)貴院景會(huì)孤計(jì)漂系獨(dú)介資教企變業(yè)個(gè)細(xì)人釀出毫資箱、弄個(gè)廉人殃所飛有痰、擦獨(dú)搶立泛經(jīng)果營(yíng)藏、度自魚(yú)負(fù)枝盈溫虧核稅算橋日枝常然的育生什產(chǎn)退經(jīng)類營(yíng)途活遵動(dòng)浙、桐債萌權(quán)繪債磁務(wù)騎情衡況聲及悅盈異利縮慧虧指損松情欣況花等會(huì)和計(jì)吩較踢為暈簡(jiǎn)限單2熔0丹2錘3先/爪7橫/貸1漸38南毒開(kāi)膜大扔學(xué)猛商莫學(xué)煤院睡會(huì)律計(jì)津系合獸伙黎企御業(yè)兩但個(gè)那或敲兩爭(zhēng)個(gè)苗以冠上割個(gè)群人咸共嶄同義出農(nóng)資燭，蠢以抄盈隱利達(dá)為制目違的必忽須豬明揭確負(fù)劃派分返各園個(gè)檔合巡壽伙抹人勿的耕權(quán)皇益劑，喉促狼進(jìn)秘會(huì)證計(jì)呀發(fā)序展2躍0逆2可3謠/怨7朽/籌1錘39南諒開(kāi)掙大驗(yàn)學(xué)谷商咽學(xué)侮院早會(huì)儀計(jì)醒系股紋份潮公濟(jì)司具奴有只獨(dú)嚇立霞法池人流資善格端，皮以擁盈建利市為畜目四的股股票蛋代雪表眨公構(gòu)司敗的越所別有膽者宣權(quán)痕益遙，零股遙票塞持削有繩者潤(rùn)稱口為句股吳東所誦有姻權(quán)塊與案經(jīng)性營(yíng)倒權(quán)譜的麻分妻離星：雙股份東是不債能埋直發(fā)接耀參便與手公狹司渠的餓經(jīng)恥營(yíng)多管瞎理糊，吹只割能醬委斜托嚷專疑業(yè)佳管透理她人站員摔經(jīng)疏營(yíng)留管申理挎公飾司受沙證襪券概管師理守部唯門(mén)槍、險(xiǎn)國(guó)究民征經(jīng)必濟(jì)攜管呢理盤(pán)部寄門(mén)內(nèi)、旬稅鼻收甜部幟門(mén)喬等迅普帳遍加關(guān)廢注各瓜方寶利宿害淋關(guān)竿系繭人忽都側(cè)利軋用議公來(lái)司下的敵會(huì)破計(jì)拜信雪息偽進(jìn)亂行背相翁應(yīng)果的綿決粱策各木公申司撐任曉意取選獄用顯各蛛自尋的恐會(huì)嫂計(jì)奧方代法臺(tái)，暮使悉會(huì)筋計(jì)眉信疼息托的煎有滅用剝性弟大穩(wěn)為泊降宰低要愿求隔形棵成紛規(guī)談范保、塊科訪學(xué)名、因公陵正廟、俯客慌觀遲的門(mén)提紹供四會(huì)茶計(jì)雁信拍息至的津方么法斑，絨會(huì)渴計(jì)些規(guī)番范清應(yīng)習(xí)運(yùn)濕而祥生2應(yīng)0越2脫3度/塞7從/壘1川31兇0南杠開(kāi)易大薦學(xué)商商寄學(xué)款院奴會(huì)韻計(jì)李系第善二潮節(jié)石會(huì)弄計(jì)舞的竊發(fā)認(rèn)展二者、宮會(huì)艘計(jì)輩規(guī)濃范是順指違所堪有媽能昆對(duì)危會(huì)吧計(jì)愧實(shí)貢務(wù)竹起劣約糞束唐作價(jià)用酒的慘原諸則稿、懼準(zhǔn)瘋則另、陰法百規(guī)摘、斧條蒙例搶和肺道誰(shuí)德特守評(píng)則味的題總簽和會(huì)協(xié)計(jì)極法羅規(guī)旬體檢系會(huì)浮計(jì)愚規(guī)岡范國(guó)毫家壞會(huì)妖計(jì)蘭規(guī)萬(wàn)范地徒方叉會(huì)匪計(jì)抵規(guī)市范國(guó)欣家勻會(huì)難計(jì)粗法扮律國(guó)參家無(wú)會(huì)芽計(jì)銅行待政碗法突規(guī)國(guó)鼓家蔬會(huì)裹計(jì)比規(guī)浮章地欲方刮會(huì)享計(jì)宵法斤規(guī)地舅方搶會(huì)舅計(jì)妹規(guī)梯章2微0菊2漁3鼓/廟7半/灶1煎31崗1南劣開(kāi)幟大秋學(xué)拌商怪學(xué)晉院宋會(huì)康計(jì)通系會(huì)絡(luò)計(jì)擦準(zhǔn)臟則睡規(guī)漢范基迎本傾會(huì)改計(jì)福準(zhǔn)敘則熊：幻玉對(duì)搜會(huì)桌計(jì)同核圖算筒的誦一壟般載要叔求局和小主跡要象方悼法兇作埋出隔原嗚則嘩性圍的家規(guī)油定赴，咱為劍具在體連會(huì)差計(jì)沖準(zhǔn)裕則扛和灘會(huì)吉計(jì)信制址度岡的臉制旋定必提碼供改基跨本爆架擔(dān)構(gòu)應(yīng)和叨依山據(jù)我餃國(guó)愁基逮本值會(huì)震計(jì)中準(zhǔn)磚則撓是繞《堵企首業(yè)余會(huì)臺(tái)計(jì)偷準(zhǔn)殼則辨》具響體解會(huì)裙計(jì)哨準(zhǔn)垮則楚：旺根櫻據(jù)搶基貨本定會(huì)瞎計(jì)晚準(zhǔn)兼則采的央要屆求加，敞就敬具究體規(guī)經(jīng)日濟(jì)分業(yè)型務(wù)野的扯會(huì)掃計(jì)薦處畫(huà)理甘及搜其芳程擔(dān)序煩作噴出宋具衣體紫規(guī)攤定寄，蝕如四收誤入捆、術(shù)投區(qū)資襲、莊債瓣務(wù)敘重端組偉、攻現(xiàn)例金殺流蓬量踐表全等2度0燭2際3材/伯7象/待1趁31乞2南濫開(kāi)互大固學(xué)牲商掏學(xué)猾院蔽會(huì)芒計(jì)葵系第搞三興節(jié)剖企泄業(yè)登基拿本學(xué)經(jīng)齒濟(jì)竊業(yè)休務(wù)嫌與至?xí)坝?jì)胸方掛程貧式一革、算企膽業(yè)偷基密本素經(jīng)廁濟(jì)煙業(yè)寄務(wù)指鳳對(duì)且企符業(yè)勝產(chǎn)捎生儉一曠定目后滑果仇的跑經(jīng)甜濟(jì)趁活腥動(dòng)主鬧要查業(yè)競(jìng)務(wù)氣：隊(duì)企揪業(yè)年為狹了復(fù)實(shí)建現(xiàn)跪企肉業(yè)膀經(jīng)店?duì)I數(shù)目筐標(biāo)雪而走主冠動(dòng)味開(kāi)哲展叨的媽業(yè)舟務(wù)呀，頁(yè)包陪括非取盼得周資弦本窯，謠購(gòu)編置稈固幫定嘉資熄產(chǎn)蝦、包商訂品俊或撤原駛材水料抵，挑制盾造告產(chǎn)鎮(zhèn)品辮或她提添供晃服憂務(wù)表，兵取蝦得紫收鍬入處，喘分升配讓利耀潤(rùn)揚(yáng)等努。2爭(zhēng)0婚2圈3熊/妻7歇/菌1付31氧3南單開(kāi)幼大各學(xué)冬商套學(xué)所院廁會(huì)碰計(jì)乖系制環(huán)造沾業(yè)屬企吐業(yè)賴基圓本烤經(jīng)廢濟(jì)惰業(yè)陵務(wù)所批有膛者債屯權(quán)厚人資金機(jī)示器告設(shè)忌備原否料產(chǎn)兔品應(yīng)兵收得賬耕款現(xiàn)夠金人旨工銷刑售2炊0味2晝3傲/白7器/益1驗(yàn)31距4南全開(kāi)與大予學(xué)旗商希學(xué)重院越會(huì)餐計(jì)日系第寸三債節(jié)授企復(fù)業(yè)互基產(chǎn)本茄經(jīng)叨濟(jì)泰業(yè)鍛務(wù)直與條會(huì)女計(jì)紹方旦程望式二節(jié)、肅會(huì)婆計(jì)哈要蛙素父和堤會(huì)芽計(jì)片方怒程粱式（祥一您）忽會(huì)群計(jì)冶要浸素會(huì)攪計(jì)護(hù)要物素訴是躍組勿成倚不耐同雀會(huì)撥計(jì)傍報(bào)例表液的俘基患本順框秩架汁，敘也燭是煩財(cái)射務(wù)掉信嚴(yán)息粒進(jìn)洗一悼步伶分掩類上的聾基塑礎(chǔ)我任國(guó)繞《思企早業(yè)曾基跨本形會(huì)父計(jì)具準(zhǔn)屑則艷》謊規(guī)萌定侮了屑六樸大揮類遇會(huì)煙計(jì)浙要拘素之：晶資晉產(chǎn)棵、佩負(fù)宗債宵、罪所堂有皺者喬權(quán)委益內(nèi)、哭收草入閘、遼費(fèi)鄰用舒和咱利訊潤(rùn)2查0探2追3慣/短7岸/竭1熊31菌5南芹開(kāi)桃大您學(xué)皆商豆學(xué)免院評(píng)會(huì)濾計(jì)久系資頌產(chǎn)資味產(chǎn)投是五企活業(yè)尿擁朗有跨或拔控莖制昏的巷、債能店夠悼用響貨張幣忘計(jì)瓦量猴的恩經(jīng)義濟(jì)啟資妄源資索產(chǎn)貫是猶指扔過(guò)雙去升的邁交潔易助、較事基項(xiàng)別形扎成宮并比由挽企步業(yè)號(hào)擁塘有忙或絡(luò)者成控館制帖的暗資教源品，鼻該偏資俘源絨預(yù)仍期富會(huì)還給你企鞠業(yè)堤帶仙來(lái)缺經(jīng)根濟(jì)鏡利許益2毯0判2墓3慈/楊7尤/搭1采31床6南趣開(kāi)財(cái)大堅(jiān)學(xué)園商墊學(xué)贏院起會(huì)超計(jì)譽(yù)系負(fù)粗債負(fù)乳債網(wǎng)是放企輔業(yè)陽(yáng)所蘿承膨擔(dān)景的仗能能以陡貨鹿幣任計(jì)脆量啞、翁需聰以守資盈產(chǎn)灶或標(biāo)勞籌務(wù)鄭償坊付批的痰債效務(wù)綁，互通工常后指甩已榮經(jīng)稿發(fā)轎生珍的指經(jīng)召營(yíng)耕活小動(dòng)衡和臂交削易境事跑項(xiàng)懲所騙形園成鄰的葵現(xiàn)創(chuàng)在琴要帖承珍擔(dān)拍的順經(jīng)惕濟(jì)次責(zé)看任負(fù)旗債具是遭指壩過(guò)販去監(jiān)的梁交呈易日、叫事歸項(xiàng)填形魚(yú)成興的勸現(xiàn)涉時(shí)俘義低務(wù)顆，舅履棚行飛該建義勝務(wù)送預(yù)下期層會(huì)參導(dǎo)眼致權(quán)經(jīng)窮濟(jì)倡利猶益務(wù)流卵出跪企驗(yàn)業(yè)2愧0例2擋3牌/腥7若/具1翠31鄙7南虜開(kāi)離大菌學(xué)稼商絡(luò)學(xué)堅(jiān)院躍會(huì)橫計(jì)可系所理有專者興權(quán)墊益所州有孤者診權(quán)訴益組是狹企地業(yè)裕投擦資廚人陷對(duì)迅企卸業(yè)情凈恒資凍產(chǎn)摘的陶所李有優(yōu)權(quán)是別指稱所衰有右者緒在誼企譯業(yè)肺資滑產(chǎn)悟中乒享便有憐的嫩經(jīng)付濟(jì)幅利塞益巨，毅其劃金章額璃為容資藏產(chǎn)艘減貸去炭負(fù)叨債亡后跪的桐余枝額2鳴0湊2蛋3鏡/候7棍/州1耐31華8南值開(kāi)卷大議學(xué)紐奉商逐學(xué)照院柏會(huì)角計(jì)投系收單入收愁入指則企艇業(yè)酒在慰一餃個(gè)炒固日定芽時(shí)起期龍（愚會(huì)艷計(jì)結(jié)期佩間煌或扯會(huì)烘計(jì)調(diào)所栗度滔）認(rèn)中理，賄通蘋(píng)過(guò)憤銷汗售碗產(chǎn)鹽品未（符或榜商薦品陣）身、份提意供濃勞拜務(wù)西等恩經(jīng)賽營(yíng)亦業(yè)元?jiǎng)?wù)覺(jué)中饅實(shí)廚現(xiàn)矮的洋營(yíng)霞業(yè)烈收編入倚，怕是繳企返業(yè)是利抓潤(rùn)抵的存來(lái)茂源活。收旋入暮，咽是想指拜企域業(yè)腥在腦銷鏟售么商晌品娃、色提志供缺勞宇務(wù)敵及照讓潔渡究資系產(chǎn)揪使雷用蚊權(quán)攔等問(wèn)日灑常刑活身動(dòng)憂中喇所家形柏成躲的刺經(jīng)獄濟(jì)襖利閣益拌的豎總少流茶入攏。主袍營(yíng)避業(yè)飛務(wù)拐收伸入其處他湊業(yè)璃務(wù)匙收狠入營(yíng)銳業(yè)裳外胖收槳入投嚇資惰收嗎益2外0召2臟3歸/去7御/山1本31討9南趴開(kāi)柱大娘學(xué)產(chǎn)商庸學(xué)竿院最會(huì)得計(jì)碧系費(fèi)意用費(fèi)馬用討是表企餡業(yè)蒼在故生感產(chǎn)謙經(jīng)遲營(yíng)碗過(guò)戲程冰中貸發(fā)驢生美的紫各摩項(xiàng)匪耗餡費(fèi)費(fèi)記用騎，想是鬧指歉企版業(yè)派為渣銷斯售賴商油品兆、僵提徒供哨勞破務(wù)朋等戒日熟常帶活講動(dòng)雕所腿發(fā)甲生和的御經(jīng)畢濟(jì)箭利極益處的龜流洋出營(yíng)垮業(yè)哥外誓支槐出期膏間供費(fèi)與用營(yíng)毒業(yè)屬成堡本2容0習(xí)2希3誕/廟7息/御1搬32捏0南邀開(kāi)案大冬學(xué)棕商版學(xué)垮院南會(huì)華計(jì)揪系利捧潤(rùn)利牙潤(rùn)福是悉企懼業(yè)林在懸一遍定目期浸間刺的蘿經(jīng)逮營(yíng)拘成羅果豈，告是飲一巾定慣時(shí)碼期遠(yuǎn)內(nèi)此的緩收飯入伏總轉(zhuǎn)額革減擱去群成澡本礦費(fèi)甜用博總珍額昨后汁的冶余編數(shù)實(shí)奧現(xiàn)呆利塞潤(rùn)皆，陜資尾產(chǎn)畜和罷所桃有乏者闊權(quán)何益莖增心加發(fā)奔生封虧然損妥，運(yùn)資都產(chǎn)繡和奔所悶有陳者土權(quán)早益殺減昆少2撤0贏2倘3愛(ài)/住7尾/濫1蝦32狗1南琴開(kāi)旋大做學(xué)網(wǎng)商工學(xué)勉院擺會(huì)評(píng)計(jì)涼系（恢二澆）會(huì)爹計(jì)直方斯程篩式資去產(chǎn)咬=父?jìng)紮?quán)產(chǎn)人腥權(quán)很益衣+疏所授有咽者朋權(quán)擔(dān)益或資賭產(chǎn)溫=煉負(fù)倘債拉+五所敬有益者診權(quán)艱益該靠公泳式征體晃現(xiàn)馬了簽在兔某靈一陡時(shí)艦點(diǎn)觸各折會(huì)講計(jì)莫要傘素爛之論間瘋的橡數(shù)足量雅關(guān)域系沿，喊是拼資扶金蔥運(yùn)獄動(dòng)晚的害靜撿態(tài)廈表茄現(xiàn)雕形敗式筆，炊因倉(cāng)此床稱穿為到靜偽態(tài)紐奉會(huì)商計(jì)葡方承程末式收娛入-費(fèi)莖用絡(luò)=而利諸潤(rùn)鴉（債或邊虧培損池）該咳公補(bǔ)式笛是栽資的金醬運(yùn)店動(dòng)凡的其動(dòng)纏態(tài)沖表冶現(xiàn)伴形婚式喉，額故攝稱樹(shù)為康動(dòng)俊態(tài)近會(huì)毛計(jì)喜方悲程宿式2挖0差2蠟3策/挨7溫/副1尾32謎2南然開(kāi)束大傷學(xué)踢商甩學(xué)汁院哄會(huì)限計(jì)添系兩涉?zhèn)€閉會(huì)牽計(jì)允方嫁程福式格的享關(guān)捎系期品末半資遭產(chǎn)=儲(chǔ)期呀末冷負(fù)剝債們+貴期霉初忽所她有責(zé)者判權(quán)丟益柏+那利惕潤(rùn)期鼻末等資萍產(chǎn)=厘期始末負(fù)負(fù)添債乒+飲期缺初莖所慌有挪者寄權(quán)補(bǔ)益銅+市（論收證入庸-光費(fèi)們用瞧）2漆0噴2熔3溝/壇7良/兵1黑32尾3南昆開(kāi)闊大莫學(xué)符商猶學(xué)為院貞會(huì)些計(jì)治系經(jīng)脹濟(jì)伍業(yè)固務(wù)蛙對(duì)銹會(huì)鍬計(jì)蹈方忌程辛式宰的映影蠻響1深）封一茶項(xiàng)唉資尸產(chǎn)打增李加昌，企一猜項(xiàng)們資宋本檢增殿加2竿）測(cè)一花項(xiàng)扎資報(bào)產(chǎn)尺增棚加督，盒一凱項(xiàng)舍負(fù)綁債刑增有加3抗）歡一僑項(xiàng)串資胃產(chǎn)兼增無(wú)加系，猾另害一怖項(xiàng)壩資營(yíng)產(chǎn)判減鳥(niǎo)少4膜）肺一維項(xiàng)底負(fù)夾債桐減杯少店，綿一給項(xiàng)臟資敘本愿增控加5肺）企一恐項(xiàng)濾負(fù)售債芽減熔少青，柏另納一蠢項(xiàng)驚負(fù)拖債包增格加6疫）鑄一蹲項(xiàng)剃負(fù)毒債蟲(chóng)減齡少墻，循一筒項(xiàng)對(duì)資莖產(chǎn)炮減行少7絕）功一禿項(xiàng)承資壺本園減陡少調(diào)，倘一膨項(xiàng)禍資棋產(chǎn)怖減辯少8既）顏一包項(xiàng)庭資展本倘減帆少那，嬸一醫(yī)項(xiàng)狐負(fù)別債護(hù)增班加9蒼）楚一之項(xiàng)起資找本對(duì)減益少鞋，每另斬一挪項(xiàng)緒資既本揭增穗加方虛程得式賴平齡衡娘關(guān)腐系磚不搏變2糠0鍛2股3豈/暗7火/拌1損32恐4南雖開(kāi)假大跌學(xué)鑼商軌學(xué)棄院頁(yè)會(huì)歉計(jì)葡系第絹四辛節(jié)曬會(huì)很計(jì)絞假都設(shè)作黃為鋤會(huì)程計(jì)鉆核臂算叔對(duì)徐象鞏的不企坐業(yè)迷經(jīng)擴(kuò)營(yíng)脫活皇動(dòng)服和漠會(huì)咳計(jì)柄核燙算妄所浮面拉臨劉的銳環(huán)嫁境團(tuán)都賞具換有裝不跨確內(nèi)定院性讓，躁因缺此探需限要論對(duì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