第六章會(huì)計(jì)賬簿主講教師：劉麗波0華東交大經(jīng)管院會(huì)計(jì)系劉麗波§6.1會(huì)計(jì)賬簿概述一、會(huì)計(jì)賬簿的概念會(huì)計(jì)賬簿,簡(jiǎn)稱賬簿,是以會(huì)計(jì)憑證為依據(jù)，由具有一定格式、相互聯(lián)結(jié)的賬頁所組成，用于全面、連續(xù)、系統(tǒng)、科學(xué)地記錄和反映各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的簿籍。1華東交大經(jīng)管院會(huì)計(jì)系劉麗波二、設(shè)置和登記賬簿的意義賬簿

1.可以為經(jīng)濟(jì)管理提供連續(xù)、系統(tǒng)、完整的會(huì)計(jì)信息

2.有利于保護(hù)各項(xiàng)資產(chǎn)的安全完整和資金的合理使用

3.為財(cái)務(wù)成果的分配提供依據(jù)

會(huì)計(jì)報(bào)表計(jì)劃或預(yù)算規(guī)章制度4.為會(huì)計(jì)檢查提供依據(jù)

事項(xiàng)交易記賬憑證2華東交大經(jīng)管院會(huì)計(jì)系劉麗波§貼6冶.糖1會(huì)栽計(jì)窩賬籮簿勒概筆述三拜、卷設(shè)茫置紹賬破簿有的始原動(dòng)則★統(tǒng)廳一白性艙原談則依筒據(jù)粉企霜業(yè)毅會(huì)艙計(jì)罩準(zhǔn)犬則虛制語定★科扔學(xué)驗(yàn)性羨原狗則即哄組咱織池嚴(yán)鍋密木又姑精龍簡(jiǎn)青靈漠便★實(shí)飲用敬性暈原稈則即媽滿吩足奪需倉要飛又督結(jié)灣合笑實(shí)奴際3華站東冬交懇大破經(jīng)偷管垂院何會(huì)嫁計(jì)斑系寇劉框麗助波★賬坑簿的勒組敢成殲內(nèi)副容★賬表頁石格僑式壩的疾基鴿本駝內(nèi)勝容賬簿扉頁

填寫“賬簿使用登記表”或“賬戶目錄”等內(nèi)容賬頁格式不一，用以記錄具體經(jīng)濟(jì)業(yè)務(wù)內(nèi)容封面（含封底）起保護(hù)賬頁的作用會(huì)計(jì)賬簿的組成內(nèi)容四異、舊會(huì)詞計(jì)區(qū)賬戒簿裕的領(lǐng)組晉成泰內(nèi)挺容4華瀉東繪交肯大憶經(jīng)末管彼院寒會(huì)珠計(jì)貼系冶劉泛麗裳波§龍6襪.中1會(huì)豆計(jì)嫁賬素簿晶概陶述5華尺東雷交茅大歪經(jīng)僵管銹院靜會(huì)太計(jì)軍系枕劉薄麗竄波§灰6粘.賠1會(huì)旬計(jì)厚賬癥簿蘋概枝述6華腫東皮交嗚大輩經(jīng)荒管理院不會(huì)航計(jì)增系肉劉珍麗仔波㈠窩按熊賬殼簿延用元途會(huì)分劉類賬簿賬簿序亂時(shí)她賬選簿分恒類赤賬背簿（婚分哪類該賬缺）備蝴查灑賬輔簿（凳輔減助離賬峽簿法）五襖、露會(huì)雄計(jì)隸賬選簿橫的伯種信類7華差東流交躺大元經(jīng)揭管是院鄭會(huì)呀計(jì)概系葉劉掏麗楊波1添.序眨時(shí)緞賬身簿亦嘗稱餃日柳記名賬部，籍按坡照苗經(jīng)梅濟(jì)撇業(yè)鄉(xiāng)豐務(wù)魔發(fā)隊(duì)生友的廟時(shí)勉間漿順灣序銷逐委日趙逐騾筆廟登粥記貸。8華夜東肚交壞大只經(jīng)甚管傾院里會(huì)打計(jì)慕系港劉軟麗鳴波也歸稱密分州類涼賬圾，濕對(duì)熟全旱部京經(jīng)牢濟(jì)覆業(yè)粘務(wù)比按佳照睬總折分瓦類敵賬哥戶套和波明宇細(xì)叼分態(tài)類獅賬順戶變進(jìn)墨行核分朵類夫登狠記鐮。

根據(jù)總分類科目設(shè)置，總括反映會(huì)計(jì)主體經(jīng)濟(jì)業(yè)務(wù)情況總賬分類賬簿明細(xì)賬

根據(jù)明細(xì)科目設(shè)置，詳細(xì)記錄某一類經(jīng)濟(jì)業(yè)務(wù)情況3駛.備色查團(tuán)賬紗簿又袖稱廈輔蘭助坡賬疊簿悼，榮對(duì)走某終些京在沫序玻時(shí)濕賬躺簿往和冷分?jǐn)愁悳刭~鉆簿線中框未掀能癢記港載狹或慕記派載睜不度全伸的寧經(jīng)絡(luò)濟(jì)漿業(yè)乒務(wù)涂進(jìn)載行貪補(bǔ)討充因登武記蝴。2菠.分外類拒賬資簿9華孩東棟交挺大厭經(jīng)爺管宣院段會(huì)訊計(jì)筑系疾劉評(píng)麗辜波㈡賬企簿罰按紹其遺外糖表臘形譯式系分炸類卡片式賬簿

賬簿賬簿訂本式賬簿

活頁式賬簿

日記賬總賬明細(xì)賬卡片箱1去.訂豪本勇式選賬印簿是霉在啦未丸啟彼用韻前站就憤把吃許票多峽賬爪頁躲裝估訂車在垂一聚起霞，烏并矮有炊固晉定陰編舟號(hào)售的斬賬層簿取。應(yīng)慮用武訂覽本邊式研賬蜓簿鹿，很能卡夠逆避巾免化賬佳頁旨散發(fā)失刮和董防箱止令抽卵換早賬辭頁按，岡更搬好勇地但起煮到娃統(tǒng)岡馭渠和傍控桃制格作忘用柿。2斥.活朗頁聰式供賬盞簿是層在捉未當(dāng)啟域用類前嶺，搭賬案頁辛不錢裝爹訂柏在揮一合起斯，猛而惱是悔根惱據(jù)積核想算欣和湖管筋理像需代要擁，巧將展單悟張拍賬甩頁稀隨菊時(shí)串加疫入駱賬氣夾您或競(jìng)從桃賬陜夾貧中奇抽淹出民的吧一炊種筒賬鬧簿觸，擾它安是死由簽若需干旋具撥有悲專掛門幣格虛式鞭的射零溝散洗賬羞頁窯裝釀置兵在創(chuàng)賬鬼夾熔中意所匹組垮成翻的牲賬布簿葡。3梳.卡繡片賤式賣賬也簿是災(zāi)指抬由架若庫干牌具晴有說專鉆門漁格勵(lì)式抗的稱零鉗散慕的輛硬做紙哥卡洽片組排敞列袖在見卡詳片恒箱匪中外所囑組菠成此的廁賬邊簿烤。根莖據(jù)欄某盼些涂核潮算流和狡管頭理危的定特行殊附需汽要婦，境在鏡卡徐片記的仿正導(dǎo)反痰兩研面助設(shè)沾計(jì)傷必般要汪的據(jù)欄爛次芒，眉反薯映駛各疊種伙指塔標(biāo)新和渴內(nèi)捎容牧。1付0華荷東菌交商大腎經(jīng)語管名院倒會(huì)沿計(jì)頃系唯劉鍛麗昨波1精.三么欄彩式逮賬蔽簿賬禿頁尤由永設(shè)猶置稻借幕方豪、濕貸鑒方毯和句余佛額笑三通個(gè)壺金潛額臺(tái)欄難組梳成院。2酒.數(shù)鼻量氣金夏額叛式打賬京簿搭（壟三致大右欄爐式岔賬江簿豎）指茂賬救頁儲(chǔ)在繩借王方屬、害貸瓣方致和火余導(dǎo)額朗三督大貓欄設(shè)內(nèi)郵，灶又錄分須設(shè)木數(shù)陪量給、罩單懼價(jià)牢、遮金衛(wèi)額臥三境個(gè)狀小鋸欄斧目摧。3森.多悟欄流式貢賬戚簿賬跡頁匹由犬在覆借旗方?jīng)r、傍貸猴方這兩矮個(gè)宣基拴本括欄撐次下中壁，律按襲需根要輪又膊分澤設(shè)傲若督干有專裕欄揉。（用三侵）辮賬嗚簿宵按恥其網(wǎng)賬流頁邀格黑式聽分雪類1撓1華閣東暈交巴大姻經(jīng)堅(jiān)管疊院遣會(huì)暗計(jì)浸系顫劉偉麗東波§肆6娛.飲2賬汽簿箱的質(zhì)格創(chuàng)式裙與故登蕩記顏方炸法一報(bào)、竊普?qǐng)?bào)通掠日范記玻賬姨的針格銷式若與法登至記●格勞式孤：妖借即、謙貸圾兩赴欄含式雕；●登刊記罷：妥逐瘋?cè)丈街鹂?jī)筆蘋登蓋記芳，少一普般瓣不愉再僵編鳥制圖記敞賬凈憑跟證敞?！襁m野用達(dá)于獄規(guī)婚模睬小奏，尊經(jīng)窗濟(jì)景業(yè)妖務(wù)曲不吹多快且刷又谷比佩較姐簡(jiǎn)綿單隨的船單姑位。1惡2華吹東孫交碑大拋經(jīng)挪管垃院席會(huì)練計(jì)倚系驕劉霞麗閉波㈠零三圖欄吼式災(zāi)現(xiàn)良金塊日夏記段賬丈的樸格肚式頓與同登魂記●格極式離：廈收懼、妄付驗(yàn)、亡余蘭三繪欄鍋式投；●登茅記底：潮逐憤日贈(zèng)逐咸筆蒙登款記二筍、丈特蕩種弄日液記婆賬緊的嘆格赴式楚與勉登視記1作3華近東描交研大戒經(jīng)指管耕院徹會(huì)訊計(jì)慌系鹿劉搭麗眠波㈡睜三堂欄星式餐銀褲行貪存腥款挪日位記筐賬遠(yuǎn)的種格回式岡與白登事記●格絲式式頁：腐收基、膝付資、起余孔三島欄住式食；●登扎記峰：搶逐汗日唉逐夏筆機(jī)登再記1雹4華膊東搖交個(gè)大榆經(jīng)喬管羽院直會(huì)寧計(jì)徐系貼劉浪麗揪波●格鹽式彼：速收沸、麻付嚇、攻余否三孝欄涌式牙，材但勺其矩收慈入山欄壓和踢支滑出搬欄含均乎按冒相輝對(duì)絞應(yīng)吼的以科越目濟(jì)和搖實(shí)搏際予需口要師分部別企設(shè)膨置法多呈個(gè)跪欄熄目呢?！竦亲嫌浬呵闹鹆P日谷逐惱筆嘆登順記●分文欄慶日正記排賬戰(zhàn)記裙賬眾不囑方舟便駕，吩重維復(fù)夾勞液動(dòng)合多昏，少不度太頭適描用逐現(xiàn)鹿實(shí)夕業(yè)佩務(wù)豪處績(jī)理陪的稼需任要普。㈢蹈多麻欄鋒式伯日何記踢賬艙（分濫欄袍日顏記秀賬懶）的盡格廊式勇與很登危記1紙5華折東熟交癥大怠經(jīng)裁管替院水會(huì)凈計(jì)露系豬劉愉麗沿波●簡(jiǎn)往稱際總絞賬稈，修一嬌般是用騙定紋本先式憤?！窨倲D分限類腳賬稱有亡三特欄深式傍總妨分目類碎賬貿(mào)和治多固欄捉式錫總奧分粱類鞏賬扒?！褚豢彀闱鸩芍暧脭廊茩趯⑹诫p總熊分憐類麗賬恐。㈠認(rèn)三話欄矩式平總裁分專類意賬左的淋格糾式常與鍵登希記格像式喉：尊借施、悔貸吹、雹余擠三旱欄耳式㈠三當(dāng)、派總哭分督類策賬號(hào)的春格就式看與棉登添記1慰6華第東結(jié)交虛大刃經(jīng)弄管喬院刃會(huì)緊計(jì)凱系致劉甲麗海波三類欄填式拴總敗分偽類旗賬會(huì)登腥記逐派筆筒登骨記—筆—根耽據(jù)丟專捆用紫記島賬勤憑跑證銀逐讓筆珠登希記步；匯聰總調(diào)登暑記—毛—對(duì)災(zāi)專憂用禾記損賬農(nóng)憑恢證直進(jìn)搏行膚匯吉總馳后擦，潛根困據(jù)貝匯破總乓的糧數(shù)是字素登親記閑。㈠1刷7華印東御交鉆大穩(wěn)經(jīng)勇管賀院敬會(huì)該計(jì)抄系報(bào)劉木麗仍波逐規(guī)筆物登辣記總刻分潮類董賬會(huì)喜計(jì)章科課目值：再原讀材彩料20××年憑證號(hào)摘要借方貸方借或貸余額月日51月初余額借1200006銀付3購入20000〃14000010轉(zhuǎn)5領(lǐng)用5000〃135000……31本月合計(jì)4000044000借116000收款記賬憑證付款記賬憑證轉(zhuǎn)賬記賬憑證填寫記賬憑證的種類及編號(hào)扼要說明業(yè)務(wù)內(nèi)容根據(jù)確定的余額方向填寫計(jì)算填列分別根據(jù)借、貸方發(fā)生額計(jì)算填列根據(jù)記賬憑證上的日期填寫確認(rèn)金額填列分別根據(jù)記賬憑證1的8華吊東曠交宰大柏經(jīng)柴管婦院層會(huì)游計(jì)擔(dān)系竊劉器麗債波總側(cè)分挨類放賬會(huì)券計(jì)舞科棗目冬：椒原露材魯料20××年憑證號(hào)摘要借方貸方借或貸余額月日51月初余額借12000010匯轉(zhuǎn)51—10日匯總6000080000借100000或31科匯51—31日匯總150000200000借70000填寫匯總憑證的種類及編號(hào)扼要說明匯總期間根據(jù)確定的余額方向填寫計(jì)算填列填寫匯總記賬憑證上的日期分別根據(jù)匯總憑證上的匯總金額填列匯總收款記賬憑證匯總轉(zhuǎn)賬記賬憑證匯總收款記賬憑證科滋目禮匯映總蹦表匯破總曲登蹄記1繡9華竊東妹交艦大信經(jīng)煙管分院乏會(huì)蠟計(jì)呈系夠劉武麗慘波㈡質(zhì)多碑欄模式涉總傳分記類皇賬彼（居較食少量使釣用圓）多晨欄余式詞總庭分寶類嘉賬逢是尤把時(shí)全駕部許總免分陳類升賬莖戶敗集升中填設(shè)巾立那在寸一我張風(fēng)賬白頁綠上匠。四形、窯明忘細(xì)哥分障類沫賬檢的減格訪式堪與茄登撒記簡(jiǎn)徒稱蔥明項(xiàng)細(xì)資賬錦，頭一散般菜采份用飯活刪頁溫式慌賬壁簿熱或饑卡鈴片嶺式圣賬馬簿左。㈠塔三賣欄工式陷明胖細(xì)去分杏類誓賬蟲的程格拼式皮與奮登貸記☆格書式酷：容借飼、麥貸此、弟余帥三密個(gè)吳金貓額夠欄確，庭不兵設(shè)盲數(shù)藍(lán)量窯欄衣?！畹歉苡浌Х绞罘ê危簠⒅鹌P閣登捎記就。2穗0華沉東音交門大棒經(jīng)窩管鎮(zhèn)院原會(huì)拳計(jì)槍系描劉樓麗如波三炮欄領(lǐng)式盒明助細(xì)乳分淋類痰賬☆特蟻點(diǎn)—失—只評(píng)提源供善價(jià)怎值夕指胡標(biāo)☆適側(cè)用蓬于擴(kuò)只叨要絨金滴額資核士算僚而振不霉要墓數(shù)剖量湯核與算怠的福賬絕戶2廉1華盾東豈交息大封經(jīng)羅管啦院犯會(huì)他計(jì)曬系迎劉銹麗證波【例1】2蛋0鎮(zhèn)0葬6年3月1獄1日婆，歪公對(duì)司猛接尸到逢開城戶毒銀賽行淚通丹知卵，睛上企年艱向趣星狡光登公挽司底賒獎(jiǎng)銷珍商喊品怒的城貨繭款8萬潤(rùn)元配已旬經(jīng)倘收晚到錫。2憑2華耐東敗交償大尺經(jīng)笛管暑院信會(huì)些計(jì)貪系章劉呼麗篩波月獨(dú)初憤余寬額銀己行漂存敵款8從6丈6蛛0困0尾0棍0共0波0借2值0埋0貸63籮1應(yīng)今收抱賬叉款1骨8必0煎0質(zhì)0科0企0姥0月虜初端余伸額收休回航貨稀款8懲0督0深0邀0傘0莫0收1勉61羅0與0土0常0傘0臺(tái)0服0借借2洋0裝0犧63慨13舉1園1√收支回侮貨轉(zhuǎn)款8肺0禾0時(shí)0前0催0卵0收1滔6借8拾7偽4瘋0苦0線0勺0星0勝03技1江18螺6怎6彎0積0勇0婦0江0切03古1收1鉆6收獨(dú)回竹貨拖款月歷初茶余淹額8侮7刑4領(lǐng)0賣0漏0倒0尼0重0應(yīng)疏收屋賬鐵款星答光話公流司7掙0通0腔0技0渾0旬0月睬初樸余米額收年回閘貨鑼款8剩0啄0伯0襖0柴0郊08蹲0已0用0賴0艦0何01抹5貴0挺0漲0叨0學(xué)0赤0收1林6借借借借2嗚0序0澆62吸0添0柱63點(diǎn)13眠1曾13復(fù)1述1例1登旋記2碑3華門東踐交蠶大軍經(jīng)叢管勝院久會(huì)驗(yàn)計(jì)任系國(guó)劉樸麗景波㈡冒數(shù)規(guī)量弦金足額退式叼明因細(xì)亭分撐類織賬脖的蓋格植式購與端登蝦記☆格遙式吳：該借社方堅(jiān)（嬸收搖入伏欄驢）撐、映貸閉方絹（西發(fā)贈(zèng)出揭欄梨）命和矛余終額劣（挺結(jié)暖存素欄準(zhǔn)）概三迎欄廣中帝分佳設(shè)毀數(shù)嘗量歲、障金故額饑等束欄勵(lì)?！畹鞘鲇浐灧剿薹ㄅc：湊逐金筆恥登嬌記假?！钐貞M點(diǎn)—吃—既江提結(jié)供碼價(jià)蹲值符指設(shè)標(biāo)艇，遷又巨提贏供掏實(shí)啟物珠指奴標(biāo)陰?！钸m揚(yáng)用致于蟲既敞要債金尺額爆核嬌算增，科又輸要饒實(shí)慣物岔核叢算座的取各示種斥資脫產(chǎn)各。2厭4華癢東孤交仿大豎經(jīng)罰管鑼院攤會(huì)言計(jì)坐系頁劉婚麗鍵波數(shù)球量匙金盯額掠式美明糖細(xì)摘分漢類殘賬2值5華找東腳交牧大準(zhǔn)經(jīng)走管重院裕會(huì)變計(jì)疫系復(fù)劉果麗乳波☆格溫式桌：西按小借季方攔、佛貸扇方字或千借元貸暈雙憐方弊分都別腥設(shè)龜置挽專艷欄可，惡在冠同王一岸張拐賬歷頁盟上胸反發(fā)映證各墨有鍛關(guān)譯明脊細(xì)晶項(xiàng)飛目軌?！畹锹犛浨环江h(huán)法顏：票逐逃筆撓登刮記桌，蠅減兔少鬧數(shù)憤用校紅建字制登傘記阿?！钐赝c(diǎn):只陵提鞋供床價(jià)宗值☆分課為:借睜方柏多塊欄咐式朗明權(quán)細(xì)礦分雀類傻賬餓、搏貸投方備多范欄宣式竭明槽細(xì)謙分居類浙賬注、歇借差方繞貸睡方己多嬌欄前式閣明仿細(xì)顧分植類繭賬器。☆適顛用舉核深算●成蹲本哀、班費(fèi)騙用—拼—借蕉方綢多筆欄枝式●收高入—悲—貸濫方杏多退欄叛式●利照潤(rùn)衫、棗增憐值牙稅陰明突細(xì)呼賬—船—借遇貸篇雙熄方割多頭欄蓋式指掘標(biāo)㈢徑多蹄欄靜式先明偷細(xì)院分徹類旅賬欣的膊格駱式懶與托登享記2吉6華間東鋪交凡大堤經(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領(lǐng)用材料1000000總賬會(huì)計(jì)科目：生產(chǎn)成本

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(書寫占滿格)摘要借方貸方★為姨更接正師錯(cuò)汁賬羽留踐有憶余擱地文想字練應(yīng)燭簡(jiǎn)歇明3把6華島東譽(yù)交務(wù)大卵經(jīng)濾管辱院萌會(huì)估計(jì)選系蒼劉覆麗顯波會(huì)袍計(jì)渡科第目正：生綿產(chǎn)冷成廟本

摘要借方貸方百十萬千百十元角分千百十萬千百十元領(lǐng)用材料100000分配人工費(fèi)60000分配制造費(fèi)用40000200000過鋪次撇頁★此赤行臨是印賬牲邊叔，社不悄得紙記訴賬★賬慶頁抵最雕后便一者行盲的統(tǒng)處戲理★已調(diào)記獵滿哭業(yè)競(jìng)務(wù)稼賬質(zhì)頁6禾.賬條頁診結(jié)錯(cuò)轉(zhuǎn)柴說修明吊；3半7華握東逃交催大柳經(jīng)漸管仿院侍會(huì)袖計(jì)便系秋劉患麗繁波會(huì)甩計(jì)矩科飽目績(jī)：生折產(chǎn)雀成喜本

摘要借方貸方百十萬千百十元角分千百十萬千百十元200000承耳前憂頁★新彈賬圍頁鎖第趴一揚(yáng)行哲的奴處默理★新?lián)屬~量頁6幣.賬送頁墨結(jié)猶轉(zhuǎn)景說齒明蘇；3握8華熔東杰交豆大蠅經(jīng)泰管專院親會(huì)仆計(jì)菜系永劉霸麗螺波本月歸還8000應(yīng)付賬款月初余額5000本月新欠3000本月合計(jì)3000本月合計(jì)8000★在“T”形賬戶中沒有余額時(shí)的表示方法

總?cè)史謭?jiān)類飯賬會(huì)揉計(jì)侍科拐目蕉：勒原擁材冊(cè)料20××年憑證號(hào)數(shù)摘要借方貸方借或貸余額月日51月初余額借1200006銀付3購入20000〃140000（略）31本月合計(jì)4000044000借116000有余額時(shí)寫“借”或“貸”0～平?jīng)]有余額時(shí)寫“平”7疑.注餡明噴余看額暑方妖向原；“T豪”形鋼賬亭戶巖中款沒少有唇余遲額騎時(shí)霸的初表側(cè)示丘方席法克。3顏9華雪東折交采大棗經(jīng)矛管糖院施會(huì)壯計(jì)沙系震劉數(shù)麗矛波8甲.做孤好姨記烘賬陪標(biāo)左記之。4鏟0華補(bǔ)東均交列大鉗經(jīng)基管徹院胸會(huì)廣計(jì)輩系棍劉黨麗丘波二長(zhǎng)、訓(xùn)錯(cuò)小賬涂更說正㈠際錯(cuò)送賬搬的旦基蒼本丙類鏟型例及納主礎(chǔ)要太原破因類熔型練一始：記幸賬康憑桶證未正施確烘但沿登象記吧賬尊簿鋒發(fā)件生詢錯(cuò)本誤記賬憑證經(jīng)濟(jì)業(yè)務(wù)記錄記賬①√╳日記賬總賬明細(xì)賬4故1華西東狂交久大職經(jīng)楚管餃院拌會(huì)洗計(jì)觀系魚劉捕麗具波類診型盯二遙：記辭賬烈憑渣證懂錯(cuò)程誤瓶引島發(fā)殿賬檔簿惡登再記漫錯(cuò)浩誤記賬憑證經(jīng)濟(jì)業(yè)務(wù)記錄記賬╳日記賬總賬明細(xì)賬②╳■記賬憑證上會(huì)計(jì)科目用錯(cuò)■記賬憑證上金額寫多■記賬憑證上金額寫少4控2華待東漠交兆大改經(jīng)來管祝院莫會(huì)味計(jì)誰系欲劉嘗麗啞波錯(cuò)善賬凝的醒主味要惠原裁因廈：◆重突記欺或運(yùn)漏家記控一怨項(xiàng)全會(huì)屈計(jì)淡記囑錄犯；◆會(huì)蠢計(jì)獅記剃錄廚中妖錯(cuò)估用刊了藥會(huì)擊計(jì)府科敏目禁；◆借怖、太貸殺項(xiàng)崖方還向吵記魯反偶；◆數(shù)悲字萍次賭序安顛裳倒凍等嗎。4盜3華優(yōu)東姑交然大導(dǎo)經(jīng)處管乖院幸會(huì)陽計(jì)輕系愛劉生麗根波㈡為錯(cuò)秩賬騰更膚正枯的針具給體跳方想法1挑.劃高線詠更瓦正島法注售意盡問食題災(zāi)：對(duì)脆錯(cuò)薦誤梨的州數(shù)津字例必乏須席全筋部線劃倘掉咐，倦不探能本只紡劃馳掉嗽其幟中倍的呢部役分吧數(shù)似字雕。劃販掉好的陡數(shù)麥字貢必匪須殘保喘持夏清嚼晰械可減見吩。【例2伸】記慌賬擁員日張稻能柴在法根構(gòu)據(jù)與一甜張飯正份確案的要記功賬為憑捎證起登彎記夸“貿(mào)材甩料箏”綠總轟分徑類盾賬仗戶仇時(shí)乏，敏誤叫將裙應(yīng)車記俱入絡(luò)“艱貸瞧方鴉”株欄導(dǎo)的券金奶額1恨5齡8遲9辭3怎2跟.討6舌6元馬誤度記乞?yàn)?借5借9熟8寇3弟2抗.趙6幻玉6元刑。4羊4華盟東勁交扔大醬經(jīng)檔管尊院么會(huì)絹計(jì)異系銹劉長(zhǎng)麗戒波【例2灘】的帳具蠅體陡更駛正7曠5俗1摟6紗7狀3恐41川5抹8遼9攀3膚2赤6握6張登能張判能4結(jié)5華火東顏交酷大律經(jīng)看管懂院龜會(huì)恩計(jì)趁系判劉霞麗止波第梁一粘種泳情栗況：汪更增正創(chuàng)記壁賬腎憑衡證遵會(huì)侵計(jì)總科攪目才用無錯(cuò)鑼而淚引省發(fā)炊的偷錯(cuò)住賬經(jīng)，溝實(shí)涼際坊上壺是壇“懷記舌錯(cuò)隨了厚地漁方超”候。具伏體鈴更遭正睜做街法:繭1毯.先商用巡壽紅瞎字涉沖花減夸錯(cuò)磚賬2譜.再燙填探制愚正蓋確顏的筍憑則證【例3版】5月3票1日巡壽，抱會(huì)服計(jì)肺師夾劉恐中傷檢組查煙出模一源筆準(zhǔn)“5月9日霜銷鑰售膝商店品6械8床0眉0誓0元垮但彎貨惑款換暫請(qǐng)未途收余到沿”啄的俯經(jīng)倍濟(jì)腸交散易揭，賴已陷被盜編隸制萍成永“仰借并記賤‘胡應(yīng)某付姨賬強(qiáng)款熟’么賬負(fù)戶6棍8凝0引0伏0元差、幅貸競(jìng)記個(gè)‘愿庫遞存樂商釣品閘’初賬障戶6糾8患0逮0授0元趙”舉的腫轉(zhuǎn)教賬回憑遺證亦，會(huì)并抹已額入挖賬稅。2拐.紅嶺字賽更遺正蓋法4耀6華搭東懶交萄大攏經(jīng)麻管禁院倒會(huì)任計(jì)只系拼劉鄉(xiāng)豐麗晃波【例3蠢】的升具閣體月更乏正6猛8去0眼0墾06算8井0吸0狡06猛8販0敵0稻06車8淚0聯(lián)0鍵06莊8顫0授0視0應(yīng)億付箏賬槍款庫細(xì)存獵商踏品6投8代0薦0售0主戲營(yíng)怕業(yè)亂務(wù)搬收誘入應(yīng)晴收護(hù)賬蛋款4演7華耗東旁交少大境經(jīng)距管孟院收會(huì)磚計(jì)盯系尚劉稼麗皂波第鐵二液種壯情勾況年：更忙正倦記親賬卡憑夾證庸上折的偵賬打戶岔和攻記敗賬首方奸向魯正狗確鼠但題金睛額嚼寫半多駕，對(duì)過怎賬羅后堡導(dǎo)抽致用錯(cuò)粥賬削。具熊體鑰更脈正倍做久法療：妨直贊接籠用賊紅臉字揀沖茄減姥多黨余浸金恢額責(zé)。【例4散】5月3語1日質(zhì)，達(dá)會(huì)賊計(jì)禍師躁劉蓄中磚檢龍查飾出學(xué)一赤筆朗“5月1臺(tái)8日誤領(lǐng)井用映原驅(qū)材獅料2陰0嚴(yán)0氣0元拌用君于池生窮產(chǎn)A產(chǎn)舒品濾”敏的懶經(jīng)謀濟(jì)繡交荷易供，瞞已臣被過編飄制付成糊“迎借籮記殺‘丙生村產(chǎn)蜜成皇本做’扣賬猴戶2培0諷0討0朝0元繁、粥貸汪記貞‘未原脾材煉料盤’村賬座戶2融0檔0袍0否0元填”疫的少轉(zhuǎn)綢賬枯憑嬌證查，漢并滅已梅入忽賬掘。2朽.紅翻字絡(luò)更禽正便法4念8華喚東猴交幸大趟經(jīng)賠管茶院旁會(huì)全計(jì)罵系荒劉閣麗駛波2葡0騰0詞0蠅0生恐產(chǎn)挪成吹本原膊材親料2吸0必0泥0沒06伐8魂0清0僵01駐8啄0珠0畏01析8酒0猴0驅(qū)0【例4孫】的受具眼體土更澡正4米9華統(tǒng)東炮交仗大腦經(jīng)慚管曠院湯會(huì)文計(jì)專系撥劉光麗稀波§驚6該.扭3記幣賬兩規(guī)突則新與頸對(duì)罩賬3摧.補(bǔ)難充芬登嶺記露法適嬸用領(lǐng)于黨更莖正嗓記練賬享憑診證據(jù)上尼的竹賬錯(cuò)戶極和洞記再賬斤方裝向伯正嚼確勢(shì)但圖金理額況少悔寫詳，過號(hào)賬后彩導(dǎo)竿致童錯(cuò)咳賬先。【提雄問】：沉什領(lǐng)么熟叫宏“命過岔賬屈”痕？具垃體萄更抵正社做唯法戒：賞直籃接洋用稻藍(lán)馬字厭將階差睛額盤補(bǔ)杯充桃登踢記鼠。【例5極】5月3兼1日巨，盲會(huì)恐計(jì)盒師軋劉泛中胃檢毯查歇出暮一憐筆介“5月2面6日斬領(lǐng)類用烤原籌材曠料4例0西0汪0糾0元然用準(zhǔn)于貴生妨產(chǎn)A產(chǎn)擱品蕩”林的引經(jīng)曠濟(jì)梁交燙易領(lǐng)，龜已齒被瞎編置制晴成漁“膚借籌記頭‘劣生父產(chǎn)已成劇本廈’拘賬皇戶4煎0毀0鞠0元瘡、黨貸支記皂‘無原鐵材唱料茅’情賬攏戶4率0料0奔0元孩”商的獲轉(zhuǎn)陣賬愚憑爐證系，緣瑞并潔已幅入擴(kuò)賬。5達(dá)0華竄東值交骨大槍經(jīng)饞管縫院括會(huì)攏計(jì)暫系囑劉共麗調(diào)波6病0斯0扇0趴0原阿材蝦料4妄0希0咸04晃0隔0態(tài)03舉6衛(wèi)0冰0崖0生閘產(chǎn)衛(wèi)成橫本3枯6頁0脾0精0【例5更】的扭具騙體震更械正5彩1華末東煤交膚大破經(jīng)迅管奴院已會(huì)部計(jì)臣系精劉兼麗歇波★賬疏戶袖記薦錄軌的宰核踏對(duì)葉，喊簡(jiǎn)史稱憤“臺(tái)對(duì)算賬情”戲?！飳?duì)僻賬眼的熊目騎的，收?；C臭：賬劈燕證朝相傭符賬灑賬襯相肚符賬鳴實(shí)采相牧符威?！飳?duì)廣賬倉內(nèi)兵容滅包悉括礎(chǔ)：賬遣證低核肢對(duì)—蟻—記鋤賬謹(jǐn)憑沃證浸與斯賬禿簿堡之以間范的幣核子對(duì)賬古賬肚核參對(duì)—貼—不鏟同抖賬嘉簿便之盜間遼的描核娃對(duì)賬刷實(shí)撥核志對(duì)—墨—賬坦簿突記薦錄脆與俱財(cái)監(jiān)產(chǎn)校物睜資續(xù)情儲(chǔ)況陣間疼的躬核傷對(duì)三體、校對(duì)況賬5窯2華鈔東負(fù)交謙大型經(jīng)終管內(nèi)院芳會(huì)鍬計(jì)椅系父劉諒麗磚波原始憑證記賬憑證賬證核對(duì)賬略賬饑核它對(duì)賬實(shí)核對(duì)會(huì)計(jì)報(bào)表賬表核對(duì)5另3華負(fù)東初交爆大充經(jīng)梁管滾院馬會(huì)缺計(jì)耀系徹劉蒙麗撓波㈠冬賬算證毯核斜對(duì)總響賬受與軍相腐關(guān)姻的煌記壯賬恐憑量證原相想互材核放對(duì)明串細(xì)穿賬深與未相腿關(guān)卷的客記惱賬右憑懶證及渣所捏附密的原原亭始膚憑爺證科相情互債核職對(duì)現(xiàn)栗金需、凡銀固行藝存購款光日辦記闊賬確與趟相架關(guān)的源收甘款注憑柳證海、獲付埋款率憑作證扇相溝互魔核難對(duì)5屆4華石東此交竄大江經(jīng)兼管轎院警會(huì)鳳計(jì)露系陵劉祖麗走波核對(duì)收姥款跨業(yè)希務(wù)付燒款律業(yè)輔務(wù)轉(zhuǎn)乘賬露業(yè)扮務(wù)收跟款愁業(yè)繁務(wù)亂原喇始煌憑室證轉(zhuǎn)墳賬頂記伶賬允憑希證收航款筋記繁賬怖憑敵證付灘款碰記奪賬啦憑儀證賬鄰證傷核瘦對(duì)宅方師法◆逐怒筆乞核糠對(duì)◆抽浪查每核享對(duì)付伴款寇業(yè)勉務(wù)弱原講始博憑覺證轉(zhuǎn)仇賬縣業(yè)名務(wù)瘡原骨始皇憑教證5怠5華叛東幅交嘩大處經(jīng)位管講院仙會(huì)豆計(jì)藝系各劉須麗脊波（集二鉤）點(diǎn)賬夠賬易核幕對(duì)總團(tuán)賬寸自暈身弊的原核脾對(duì)總捉賬夸與夜明譯細(xì)各賬形核陵對(duì)總狗賬暑與蒼（宰現(xiàn)抵金翼、退銀活行存僚款教）掌日該記烈賬勿的紗核禮對(duì)5輕6華梢東餓交厚大遼經(jīng)駐管圍院象會(huì)譜計(jì)呈系始劉苦麗研波總寨賬登自桑身寬的已核誓對(duì)試催算棄平棚衡健表2泰0閘0飲6年5月8日核想對(duì)核廢對(duì)核籠對(duì)5口7華同東少交磚大竊經(jīng)進(jìn)管赤院待會(huì)安計(jì)脆系虜劉初麗居波總?cè)钨~殲與眠明壩細(xì)名賬盟核躬對(duì)5秒8華窯東軋交為大豪經(jīng)利管錫院歉會(huì)喜計(jì)架系銹劉倘麗券波總爸賬店與蒼（悄現(xiàn)陡金罰、江銀康行存誘款珍）求日陳記兇賬牢的液核慶對(duì)5居9華肆東宮交濕大囑經(jīng)警管暢院劍會(huì)迅計(jì)挎系結(jié)劉羊麗咳波現(xiàn)耽金帶日崗記煉賬穿余陷額存與碎庫評(píng)存均現(xiàn)逗金旱實(shí)濕有己數(shù)忍核間對(duì)銀絕行似存恩款溉日融記漸賬唇余茄額愁與灶銀巾行考對(duì)東賬易單柴進(jìn)堡行然核患對(duì)實(shí)快體禽型柔財(cái)顏產(chǎn)短明卡細(xì)隊(duì)賬五余采額轉(zhuǎn)與葉實(shí)攜有第財(cái)類產(chǎn)添數(shù)砌相溪核衰對(duì)債捆權(quán)山債偷務(wù)毅明恨細(xì)背賬晌與絲式相致對(duì)牛應(yīng)累的屠債級(jí)務(wù)磚債壟權(quán)上單者位暢核鄙對(duì)㈢裕賬援實(shí)賽核香對(duì)（須財(cái)攜產(chǎn)速清爬查襲）目米的語：悔加瓜強(qiáng)項(xiàng)對(duì)冤財(cái)冷產(chǎn)宅的隨管竿理殖與銜控令制逼，析解貫決曠賬排實(shí)械不超符鮮問夕題6嘴0華柜東糞交眠大弱經(jīng)您管梢院鉛會(huì)國(guó)計(jì)銅系悲劉逗麗咽波四膽、依錯(cuò)夏賬胸查熔找示方念法1仙.根毯據(jù)臣試限算俊平太衡特表屠判滅斷磚情街況試基算滲平異衡小說兩明粥賬棍簿稻記理錄鋒基蹲本洞正布確紐奉，冰可卵做踐會(huì)蓬計(jì)示報(bào)低表謎?！咎崮蹎枴浚悍适埠雒串€是旁試舉算漢平震衡爬？【提撲問】：庫如兔何豈用挽試黃算礦平支衡單檢還驗(yàn)巨？6緒1華遇東坑交螺大拖經(jīng)糟管邁院填會(huì)牛計(jì)鋸系蓮劉猴麗翻波試波算卵平艘衡斃就寸是悔根挺據(jù)瘦資責(zé)產(chǎn)達(dá)、章權(quán)現(xiàn)益豪之北間棚的甩平隨衡芳關(guān)農(nóng)系諸和隊(duì)記汪賬厘規(guī)碑則參來鈴檢投驗(yàn)晨賬彼戶療記株錄芳是檔否撕正征確屬、靠完更整叔的播一發(fā)種攀檢售驗(yàn)變方濟(jì)法奶。具教體富方廳法舍是勝通腹過豈“抖發(fā)駐生陪額減直聾接曉平絞衡剪”堪和嫂“冶余程額擴(kuò)平濁衡梨”親兩伸個(gè)閘平眼衡挪公塞式角，柿來蜻判康斷沖賬途戶蛾記蘆錄驅(qū)是熔否錢存盜在輕錯(cuò)賠誤像。為音了記試蛇算小所葛列脊之勁表蠢，俯稱慮為產(chǎn)試同算延表。6瘦2華辱東由交羊大讓經(jīng)統(tǒng)管劍院棟會(huì)杜計(jì)雜系悠劉尚麗再波試決算謙平殖衡臉表2檔0自0楊6年5月燙份項(xiàng)目總賬期初余額本期發(fā)生額期末余額借方貸方借方貸方借方貸方庫存現(xiàn)金12003000002990002200．．．短期借款100006000010000050000．．．實(shí)收資本50000000500000．．．主營(yíng)業(yè)務(wù)收入600000600000管理費(fèi)用4500045000．．．合計(jì)880000880000234790023479009900009900006鐵3華副東井交弟大勉經(jīng)訂管熊院歐會(huì)致計(jì)皺系舞劉臺(tái)麗妨波根柴據(jù)筍試地算士平帆衡身表都判自斷怒：

本期借方發(fā)生額合計(jì)≠本期貸方發(fā)生額合計(jì)肯定有錯(cuò)

本期借方發(fā)生額合計(jì)＝本期貸方發(fā)生額合計(jì)可能有錯(cuò)可能無錯(cuò)

錯(cuò)賬原因：重記、漏記、借貸科目有誤等。6村4華逮東躲交攏大游經(jīng)散管株院尖會(huì)塘計(jì)趙系什劉責(zé)麗咸波根染據(jù)犬試專算磚平藥衡亂表掠判徐斷鉆舉床例頭：總分類賬戶發(fā)生額試算平衡表本期發(fā)生額借方貸方銀行存款400000190000

原材料14985

固定資產(chǎn)100000

短期借款20000

應(yīng)付賬款800154985

應(yīng)付票據(jù)20015

實(shí)收資本480000

盈余公積80000

合計(jì)695000695000★若借方漏記400000。借方合計(jì)295000，貸方合計(jì)695000?！锶艚璺?0000記貸方。借方合計(jì)615000，貸方合計(jì)775000。★若4985顛倒為4958。借方合計(jì)695000，貸方合計(jì)694973。賬戶名稱6償5華壁東棒交伏大鄙經(jīng)賓管蚊院例會(huì)器計(jì)喇系喉劉臥麗予波⑴差站數(shù)況法根侮據(jù)被雙僻方活差脅額爽直催接愈查救找油錯(cuò)論賬茅?！纠?礦】若航借情方悠漏背記4棒0禮0唉0篩0概0，帳則涌借盟方陶合照計(jì)2窮9年5宋0課0遵0，迷貸顏方貍合容計(jì)6綠9貞5悠0浴0觀0，爛雙防方叛差躲額仆為4均0趴0描0弟0載0，盞即鉗可淘根煤據(jù)4箭0童0甜0恥0活0這蜘個(gè)昨數(shù)坡字濤直種接偽查芒找替錯(cuò)蹄賬削。⑵除繼二化法以訊雙仰方抖差訪額獸除吹以2，編根怨據(jù)斑商盡數(shù)亞查蜓找斷錯(cuò)城賬壘。【例7扭】若堆借神方8老0勾0右0尸0記低入漏貸詠方凍。禍則悄借鬼方列合伙計(jì)6紫1翠5臥0竭0憂0；油貸撞方仇合鉗計(jì)7頃7艦5腹0雖0買0。達(dá)雙漂方趨差皇額墾為1堂6黎0蘿0陳0弓0。1頓6牽0裝0顆0艇0碧÷般2吩=猾8頭0報(bào)0世0帥0。廣即春可虛根壞據(jù)8致0醬0污0舍0這吸個(gè)槍數(shù)老字殘去緣瑞查貫找鑄錯(cuò)毀賬批。2亮.個(gè)調(diào)別戴檢代查樹法6你6華占東示交旅大罷經(jīng)鬧管弟院陣會(huì)列計(jì)椅系旦劉艘麗狐波⑶除堅(jiān)九會(huì)法以漢雙擇方謀差微額媽除護(hù)以9，違根證據(jù)冰商棄數(shù)斧特梁征改查忌找夜錯(cuò)死賬沃?！纠?釀】若4永9薦8脹5顛添倒粱為4值9驗(yàn)5識(shí)8。裳則仍借壯方聾合盡計(jì)6嘆9剝5折0旬0沸0；勾貸攻方平合擁計(jì)6藍(lán)9雹4間9豬7明3。腸雙化方層差佛額陶為2加7。2展7稠÷來9暮=粘3。特腰征求兼得嘆的取商納數(shù)應(yīng)為防被味顛貞倒虜兩或數(shù)卡之燒差松，廢即講可熔根鋸據(jù)林商稼數(shù)顛的聰這祥一瓶特支征語去浙查幸找炊錯(cuò)滔賬海（瀉本銹例嶼為8稠—亦5葉=吉3）線。6塌7華館東債交塑大臥經(jīng)藏管夏院犧會(huì)幫計(jì)產(chǎn)系欠劉句麗超波3營(yíng).全鋒面挪檢洞查肢法是僻指鍵將商本痕期薪所職有枕的閣憑飾證潑、說賬糕簿型均儲(chǔ)一哥一闊檢脆查著，次一承般蓮與飯個(gè)抱別厚檢修查殺法江結(jié)鄭合斤?！锍０逵闷鄣娜嚼逊ǜ悖喉様_查飾法初；逆頂查創(chuàng)法緩。6牢8華鏈東奇交智大宣經(jīng)前管肝院途會(huì)惠計(jì)路系將劉川麗少波§猶6固.亭4期滔末盯結(jié)麗賬碼和捆賬蒜簿嫁更獸換絮保蛇管一評(píng)、牌期害末冤結(jié)擺賬1諷.期宇末勺結(jié)寸賬祖的舟概羨念在勾會(huì)攝計(jì)助期忘末敢將波本姥期攔交旦易銷和坐事萌項(xiàng)橡（阿新暮發(fā)霧生傍、臟調(diào)浙整袍）紛全劇部亮登嗽記哨入玩賬較的旦基愚礎(chǔ)漢上崇，揪按舞規(guī)叛定第方殃法矮計(jì)那算駛各黨賬巷戶殼本付期藝發(fā)狠生竹額卡和貼期蛋末跳余鹿額你，提并攻將隨其所結(jié)槍轉(zhuǎn)抽下球期墊或答轉(zhuǎn)趴入草新器賬樂的段過琴程始。6溝9華霞東浩交霞大哄經(jīng)嚷管絮院揮會(huì)宿計(jì)虜系攔劉應(yīng)麗獄波A會(huì)伶計(jì)室期惰間◆A崇.將霸本疲會(huì)按計(jì)么期慢間扛發(fā)甜生他的甜交刮易爬或箏事鈔項(xiàng)區(qū)全敵部笨入肚賬會(huì)聰計(jì)倘賬鉆簿會(huì)誘計(jì)惕憑叨證會(huì)汁計(jì)欠報(bào)母告B會(huì)趣計(jì)引期東間B擊.計(jì)魔算泄出屯本宰期受發(fā)墾生跑額傍和品余氧額兵并宇轉(zhuǎn)新入慰下販一犧會(huì)滑計(jì)掘期斬間C臥.計(jì)茄算池本愧期叛的因財(cái)?shù)謩?wù)妨狀勵(lì)況鞭及聾經(jīng)步營(yíng)母成笑果D筒.為匆編鬼制舞會(huì)圈計(jì)良報(bào)器表沈提盲供釋必粱要艘的奸數(shù)旱據(jù)僵資轉(zhuǎn)料事項(xiàng)交易2什.期青末汁結(jié)臨賬襯的臟含坡義跟與洪意巴義7雪0華共東洞交題大籠經(jīng)煌管犧院挖會(huì)確計(jì)手系沈劉庸麗禽波3芽.期孫末們結(jié)永賬扛的艘內(nèi)恒容B按照權(quán)責(zé)發(fā)生制的要求進(jìn)行賬項(xiàng)調(diào)整D計(jì)算各賬戶本期發(fā)生額和期末余額并結(jié)轉(zhuǎn)下期A將本期新發(fā)生的全部經(jīng)濟(jì)業(yè)務(wù)登記入賬

C編制結(jié)轉(zhuǎn)分錄,結(jié)平收入、費(fèi)用類賬戶發(fā)生額7愈1華購東著交紡大材經(jīng)室管循院郵會(huì)幣計(jì)塑系援劉融麗售波4當(dāng).結(jié)礦賬歲的息方粱法榴：月芒結(jié)—油—每掛月寫末焰時(shí)仁進(jìn)我行手結(jié)媽賬7板2華蝕東詠交念大拋經(jīng)費(fèi)管周院額會(huì)獅計(jì)甜系貞劉舟麗友波4吊.結(jié)下賬斯的朱方咳法朵：季察結(jié)—每連季要末參時(shí)衫進(jìn)等行鳴的帽結(jié)煮賬回。會(huì)饅計(jì)辛科寶目顧：斜原適材狐料20××年憑證號(hào)數(shù)摘要借方貸方借或貸余額月日11借12500131100007000〃155002283000028000〃175003314000054000〃3500上謹(jǐn)年閥結(jié)跪轉(zhuǎn)本貸月軌合育計(jì)8抖0踐0蛾0盒0蓋8殿9南0命0池0借3語5需0蟻03蹦3挺1本射月遲合侍計(jì)本痰月視合晚計(jì)本邪季漆合瓣計(jì)余泉額蹈結(jié)彼轉(zhuǎn)北下核期4他1借3查5貢0弄07呼3華變東嚼交黑大既經(jīng)扮管旁院詳會(huì)號(hào)計(jì)他系自劉適麗州波4雕.結(jié)啄賬嫁的盾方貓法碰：年宜結(jié)—年慮末紅時(shí)凍進(jìn)限行全的險(xiǎn)結(jié)口賬皆。會(huì)按計(jì)侵科同目帆：鈔原加材刮料20××年憑證號(hào)數(shù)摘要借方貸方借或貸余額月日11借125003318000089000〃35006309000083500〃100009307500085000平10313000025000借500011303000032000〃300012312700025000〃500012318700082000〃5000上有年霸結(jié)蘋轉(zhuǎn)3偶3勾2幕0抽0斥03路3旅9母5碌0憂0借5營(yíng)0躬0平0可菊將攔四極個(gè)知季旅度(或1雁2個(gè)掠月)的稍發(fā)申生箱額束合敞計(jì)指加察計(jì)贏求抽得本季合計(jì)本季合計(jì)本季合計(jì)本款月匠合串計(jì)本途月狼合饞計(jì)本霞月源合眉計(jì)本志季收合閃計(jì)0～本繁年傘合扎計(jì)上辯年吸結(jié)斬轉(zhuǎn)1漏2士3昏11邁1新蹦賬務(wù)簿巴第眾一島行借5際0犬0悅0雙喇紅神線7捏4華陳東久交倉大謎經(jīng)熟管城院僚會(huì)貫計(jì)脈系滔劉激麗源波㈠邀權(quán)棕責(zé)廈發(fā)儉生騙制儀基其礎(chǔ)★會(huì)鎮(zhèn)計(jì)獅確演認(rèn)性基諒礎(chǔ)潤(rùn)又屢稱葬會(huì)飼計(jì)杏處虹理蘋基井礎(chǔ)進(jìn)、受記煤賬辣基慶礎(chǔ)勉：收登付飽實(shí)映現(xiàn)癢制—袖—現(xiàn)黑金弓收穩(wěn)付鑼基激礎(chǔ)權(quán)純責(zé)扯發(fā)魯生這制—建—應(yīng)渴計(jì)殃基破礎(chǔ)★根瓦據(jù)《企倍業(yè)軋會(huì)狗計(jì)永準(zhǔn)沸則—挨—基您本光準(zhǔn)宵則》的綱規(guī)飄定疼，壁企延業(yè)而應(yīng)捉當(dāng)鞠以權(quán)繪責(zé)咽發(fā)蒸生染制為妻基斬礎(chǔ)社進(jìn)現(xiàn)行喉會(huì)速計(jì)趕確通認(rèn)庭、爛計(jì)雖量妖、皇記舍錄衰和沉報(bào)說告豆。★內(nèi)強(qiáng)容他：柄第2章P擔(dān)P征T乎3刻8