《會(huì)計(jì)學(xué)原理》第章 總論

會(huì)計(jì)學(xué)原理教材：《新編會(huì)計(jì)學(xué)原理（14版）》(李海波主編)立信會(huì)計(jì)出版社第一章總論第一章總論第一節(jié)會(huì)計(jì)概念

第二節(jié)會(huì)計(jì)得對(duì)象第三節(jié)會(huì)計(jì)核算方法第四節(jié)會(huì)計(jì)法規(guī)第五節(jié)會(huì)計(jì)工作組織第一節(jié)會(huì)計(jì)概念

一、會(huì)計(jì)的概念（一）會(huì)計(jì)是在社會(huì)實(shí)踐中產(chǎn)生和發(fā)展的會(huì)計(jì)是從最初只是人們?cè)谏a(chǎn)中同時(shí)記數(shù)的生產(chǎn)職能的附屬物，發(fā)展為用貨幣記錄、計(jì)算勞動(dòng)成果的獨(dú)立管理職能。（二）隨著經(jīng)濟(jì)的發(fā)展、會(huì)計(jì)逐步發(fā)揮它在經(jīng)濟(jì)管理方面的作用會(huì)計(jì)的記賬、算賬、報(bào)賬的會(huì)計(jì)核算作用，發(fā)展為對(duì)賬務(wù)進(jìn)行審核、檢查的會(huì)計(jì)監(jiān)督作用。（三）現(xiàn)代科學(xué)技術(shù)的發(fā)展，會(huì)計(jì)作用日益顯著會(huì)計(jì)從核算和監(jiān)督作用擴(kuò)展為預(yù)測(cè)、決策、控制、分析多種作用的經(jīng)濟(jì)管理活動(dòng)。長(zhǎng)期實(shí)踐證明，經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越重要。

綜上所述，會(huì)計(jì)的概念概括為：會(huì)計(jì)是以貨幣為主要計(jì)量單位，以提高經(jīng)濟(jì)效益為主要目標(biāo)，運(yùn)用專門方法對(duì)企業(yè)、機(jī)關(guān)、事業(yè)單位和其他組織的經(jīng)濟(jì)活動(dòng)進(jìn)行全面、綜合、連續(xù)、系統(tǒng)地核算和監(jiān)督，并隨著社會(huì)經(jīng)濟(jì)的日益發(fā)展，逐步開展預(yù)測(cè)、決策、控制和分析的一種經(jīng)濟(jì)管理活動(dòng)，是經(jīng)濟(jì)管理活動(dòng)的重要組成部分。

即會(huì)計(jì)是以貨幣為主要計(jì)量單位，核算和監(jiān)督經(jīng)濟(jì)單位經(jīng)濟(jì)情況的一種經(jīng)濟(jì)管理活動(dòng)。二槳、栽會(huì)址計(jì)典的桿產(chǎn)喊生蒼和碑發(fā)胡展（一冰）扶會(huì)異計(jì)航產(chǎn)跟生侍和筋發(fā)貴展始過棋程會(huì)肝計(jì)鋸是稱為蘿適抽應(yīng)策經(jīng)魄濟(jì)鐘發(fā)居展菌而噸產(chǎn)府生孕和顧發(fā)勞展遠(yuǎn)的末。1．喚人妄類圍早帶期—咸—無繳計(jì)斷算小。2．條原西始邀社輕會(huì)—拆—會(huì)沈計(jì)艦是財(cái)生繭產(chǎn)屠職伯能標(biāo)的壺附轎帶傍部諒分毫，悠處滲于勁萌塌芽綠時(shí)恨期蜂，時(shí)只爬是興在尸生礎(chǔ)產(chǎn)豬的肝同塌時(shí)賓運(yùn)條用萬結(jié)栽繩沉記做事星、碗刻烤契路記逆數(shù)蛇方此法均記疼錄妥生鋪產(chǎn)糊活致動(dòng)覆和姜成己果風(fēng)。3．找私卡有吃制由出排現(xiàn)—曬—人培們究用年貨月幣芒計(jì)搏量回，辯記哥錄槳經(jīng)衣濟(jì)坊活凡動(dòng)寬過應(yīng)程釘，顫會(huì)兩計(jì)淚從蹈生呢產(chǎn)濁職痕能玩中線分防離礦出陪來哄，熔發(fā)慚展土為日獨(dú)掩立昏職擺能膜。4．怨西兩周層時(shí)他期—角—會(huì)扎計(jì)扮開嗎始智命記名閘，蘋官哀廳老會(huì)字計(jì)墨發(fā)姥展鏈，偷有答嚴(yán)牛格耳的極會(huì)礦計(jì)裁機(jī)役構(gòu)損，計(jì)設(shè)有立旅專抬職異官撥員弊掌柏管矩錢蜓糧飄稅奧賦挑會(huì)診計(jì)付事拜務(wù)懶，倒建歉立“日拘成”、“月文要”、“歲想會(huì)”報(bào)肉告包制喝度顫。入湯－賤去=余│立│希│本惡期鴿收里入遭－圈本朱期央支曾出=本晴期攝結(jié)易存3．理唐渠宋理時(shí)艷期貸，宇在“三憤柱噸結(jié)攏算雄法”基社礎(chǔ)創(chuàng)上帝又隊(duì)進(jìn)膀一蜜步嘉發(fā)呢展著為“四欠柱橡結(jié)孕算錫法”，冬系匆統(tǒng)鑰地駝反訊映宋經(jīng)缸濟(jì)珠活血?jiǎng)予T全溪過壓程檢。敏其虜計(jì)體算紐奉公逼式術(shù)為斗：即洽：叼舊柴管專＋臭新右收突－被開寒除瞇＝母實(shí)取在或?qū)捙f桿管廟＋疾新勿收詞＝反開姜除肆＋馳實(shí)糟在│瞇│蹲│合│期霞初忍結(jié)熔存羞＋續(xù)本派期皮收歷入膽＝籃本塔期恩支據(jù)出瞎＋掩期甲末礎(chǔ)結(jié)罪存（查二煉）蠟會(huì)熄計(jì)飽核品算熱方械法親的羨演張進(jìn)隨銳著融經(jīng)遷濟(jì)真的禁發(fā)飛展恢，救會(huì)骨計(jì)盼核券算邁經(jīng)形歷冊(cè)了釀一儉個(gè)租由爭(zhēng)簡(jiǎn)跡到皆繁察，色由喊低坡級(jí)痰到賽高膨級(jí)愚的革演耐進(jìn)屆過純程甘，腸方塔法停日牧趨吹完垮備哭，迎內(nèi)憤容鑰日城益好豐籃富霧。1．諸原似始播社箏會(huì)雪末提期隙，饞建和立“盤握點(diǎn)聚結(jié)絡(luò)算嗽法”，遠(yuǎn)采今用蠢盤時(shí)存象財(cái)棵產(chǎn)懷物的資謙的田方煩法彩進(jìn)粥行捧記屠錄2．講西柱漢錦時(shí)伐期午，鎮(zhèn)在“盤墨點(diǎn)驢結(jié)礙算裂法”的疑基架礎(chǔ)累上育發(fā)結(jié)展胞為“三疤柱架結(jié)慕算瓶法”，險(xiǎn)結(jié)茅算扯本鼠期花財(cái)鳥產(chǎn)水物裝資機(jī)增再減尺變皆化勁及領(lǐng)其好結(jié)斑果午。喬其炭計(jì)摘算橫公羅式園為逢：其慌結(jié)泡算許過儀程獲：4．往明己末紙清農(nóng)初耐，女在斥以享前“三慈柱得結(jié)添算盤法”和“四帶柱艷結(jié)亭算浪法”的齊單剝式怪記劈燕賬牢方盯法穗基溪礎(chǔ)開上偏創(chuàng)泛建營了頂復(fù)貿(mào)式楚記看賬權(quán)方歲法“龍骨門精賬”。練將超日飾常話發(fā)跌生悄的岡賬倍項(xiàng)確劃獻(xiàn)分形為“進(jìn)”、“繳”、“存”、“該”四以大菠類斥，“進(jìn)”和“繳”為均一臉線似，“存”和“該”為鳥另靠一漲線幣，估實(shí)握行址雙槽軌仍計(jì)叔算閱盈駁虧俊。盆其儉計(jì)慈算喂公鋪式噸為懷：進(jìn)個(gè)－達(dá)繳峽＝伍存挪－肉該│講│蠻│賄│收笑入本－盯支枯出群＝碼資濕產(chǎn)廈債印權(quán)叛－弱負(fù)養(yǎng)債呈投霸資5．預(yù)清項(xiàng)朝度中妖葉知復(fù)艇式困記園賬諒又旨進(jìn)咽一矩步絨發(fā)償展喘，患建票立欣了“四伙腳奔賬”又稠稱狐天粥地眨合抬賬兆，轉(zhuǎn)將胞賬俘簿嘴每救頁郵用走中環(huán)線緩劃悉分憶為世天炎地首兩固方轎，委上返為夸天廟（播收丘）搬下棋為晃地敞（參付坦）悠，磨上耕收梨下答付脖，油收浮為褲來蝕賬奏，堡付否為六去弄賬省，念天份地箏兩修方缸相牢等開。框?qū)φ砻抗P坑賬伯都澇要符用憑相慎等傅的新金轎額督同偽時(shí)事在財(cái)賬通簿托中常分懼別搖進(jìn)普行攏登延記糧來錫賬股和育去政賬籃，疑以童反參映蝴每糕筆欣賬錦的胖來嶼龍大去樸脈此。其屢結(jié)幅算貿(mào)過椅程告：6．極辛基亥潑革蘆命問后擊，妖西喜方各傳墨入訊“捷借伴貸泳復(fù)潛式距記興賬宜法快”（餃該各內(nèi)納容滴見梨教百材勞第班三斥章朽第峰三罩節(jié)蕩）催。7．勻中乘華蝴人易民雷共肚和菠國鼻成供立稼后療，爭(zhēng)廣搞泛梅使喂用軍復(fù)蔽式爹記者賬誓法窄，2破0世蛙紀(jì)6活0年穩(wěn)代爪，屯發(fā)吵展注為葬收災(zāi)付據(jù)、渡增躲減仁、貴借寄貸及三孟種房誠復(fù)壓式租記刪賬福方錫法嚷。7得0年碑代料又奇引肺進(jìn)濱了約管魂理室會(huì)鉗計(jì)罵，咐至巾此妻，豬會(huì)石計(jì)灶已迷運(yùn)胳用管大提量未數(shù)響據(jù)料資透料真加孝工雕整發(fā)理冷為片經(jīng)呀濟(jì)廳管標(biāo)理鹿提然供票有律用輛的率管攪?yán)砟阈诺晗⑶?，體成膊為毒經(jīng)紐奉濟(jì)舍管浙理麻的第一授個(gè)后重差要賴組脹成露部夠分幅。掠會(huì)花計(jì)旋信伴息撈處辰理枝系孩統(tǒng)氧如濱下憑：會(huì)嗽計(jì)困核定算系程妻序綜悅上扛所助述蹤蝶，凈會(huì)耽計(jì)須的仔產(chǎn)共生答和碧發(fā)射展?？烧允瑲w索納狀為掠：新衛(wèi)中劇國忘成享立欲后憂，濃根疫據(jù)投不爆同卷時(shí)臥期劑經(jīng)胞濟(jì)嘩發(fā)旺展汁的衣要篩求勻，堆先蓋后敘制窗定雷了伴一橋系道列貞按逗所威有春制事性訊質(zhì)匪和顛企闖業(yè)寶經(jīng)做營曉方螞式程劃翁分斯的括會(huì)暢計(jì)云制煩度短。訓(xùn)如林行拉政液、登事?lián)鷺I(yè)狀單兆位挎會(huì)叛計(jì)面制瞇度睜、徑工膠業(yè)洲會(huì)摩計(jì)露制憂度演、脈商旬業(yè)探會(huì)研計(jì)折制捏度齡、加飲夠食鄭服蝕務(wù)旱業(yè)辣會(huì)云計(jì)岡制秀度夾等據(jù)。（1）1緒9倚8撕5年百國富家搖為笨加軋強(qiáng)晝規(guī)叼范舉會(huì)你計(jì)落工魄作嘩公衛(wèi)布期了《中浮國緒人池民頌共想和稅國道會(huì)夾計(jì)膜法》，倚并沫于1婆9醒9割3年性、1彈9聯(lián)9模9年斃經(jīng)淡過映二盛次眠修咸改抵補(bǔ)軟充繼，渡完遞善佩了成會(huì)負(fù)計(jì)津核犁算射和值會(huì)露計(jì)蠅記腔賬塵的旁基醒本上規(guī)斬則搶。（2）1賴9哨9頑3年鄙為飄適瞎應(yīng)女社回會(huì)輔主四義尿市喂場(chǎng)譽(yù)經(jīng)衣濟(jì)籌對(duì)呈外獎(jiǎng)開逃放異需役要培在盼原蓬有藍(lán)會(huì)該計(jì)肯制高度甩的掠基脹礎(chǔ)河上藥進(jìn)蘭行水改痕革缸，浮財(cái)慰政逆部際公醬布去了《企翁業(yè)哀財(cái)蜻務(wù)糕通薯則》和《企恒業(yè)務(wù)會(huì)貫計(jì)歸準(zhǔn)踩則》以訴及1奧3個(gè)瓣行鑼業(yè)鋒會(huì)縣計(jì)棒制趨度算。（3）1滋9蟻9渾8年翠財(cái)?shù)握巡柯使惒技×恕豆烧劮菁嬗屑认蕹焦λ窘茣?huì)顯計(jì)舌制蘇度》。（4）2固0坊0烤1年矛為快貫?zāi)膹爻隆稌?huì)滅計(jì)期法》統(tǒng)尚一列會(huì)蔬計(jì)闖制叔度壁的貨規(guī)育定界，何財(cái)莖政宴部張公疑布偉了《企蒼業(yè)陪會(huì)尾計(jì)綢制悲度》先廁在偏股蛋份合有億限里公鍵司彎試爆行晶，講繼查而生逐軋步允擴(kuò)總大夕到野其如他味企件業(yè)盾。（5）2討0瓶0導(dǎo)6年賓財(cái)巖政襲部顛公竭布蒙了蝕新旗修次訂蒙的《企遷業(yè)凡會(huì)發(fā)計(jì)辰準(zhǔn)呼則—楚—基黃本熱準(zhǔn)滾則》和3途8項(xiàng)倆具鼓體望準(zhǔn)裙則探以準(zhǔn)及《企仔業(yè)隨會(huì)沖計(jì)拼準(zhǔn)攀則—禍—應(yīng)軟用蛙指晃南》自2高0飾0晝7年1月1日擊起強(qiáng)在曾上圈市泳公鳳司乖范顫圍薯內(nèi)診施障行幅，買并胃鼓盡勵(lì)尤其鹽他社企凈業(yè)山執(zhí)輪行針。三跡、護(hù)會(huì)雅計(jì)裳的屈特遺點(diǎn)1．奏以沿貨葛幣穴為蜘主吳要銳計(jì)袍量包單談位籌。珠會(huì)乘計(jì)張核宇算斯是織價(jià)販值角核江算皺，染借琴助叔于溫統(tǒng)掀一偵的乒貨深幣店量到度厘，拍將教各知種沫經(jīng)拘濟(jì)委活泳動(dòng)榮和遺財(cái)潮務(wù)棄收潑支毫用攜貨件幣蛙指宋標(biāo)穿進(jìn)萄行勉匯隊(duì)總話，討提漠供部信練息腸資時(shí)料碌。2．沙完舟全霧、至連懲續(xù)哄、申系智統(tǒng)故、沒綜忠合槍地捆核錢算憂。完費(fèi)全嘩是朱指枝企增業(yè)罩全床部讓經(jīng)悔濟(jì)馬活匯動(dòng)泄。連惜續(xù)腐是氏指跡按春經(jīng)訂濟(jì)摧活陡動(dòng)蒙發(fā)制生鉤時(shí)集間馬前忘后盈順凡序剃不描斷萍地廢核韻算賞。系劑統(tǒng)棍是題指曾經(jīng)師濟(jì)利活厭動(dòng)喝、鎮(zhèn)財(cái)廣務(wù)廢收臺(tái)支滾進(jìn)狹行補(bǔ)科停學(xué)值分省類閱成黨體格系李。綜西合乓是似指遞各竹種稅經(jīng)拖濟(jì)幻玉活溉動(dòng)德、所財(cái)歡務(wù)反收逐支隊(duì)的致數(shù)昆據(jù)絲式加狡以丙匯尸總粉為應(yīng)總歷括脹的進(jìn)信方息癥資狼料挽。新扮中糟國指成濁立旗后歡，慌根浴據(jù)桑不怨同被時(shí)走期蠶經(jīng)獲濟(jì)帖發(fā)經(jīng)展纏的鵝要積求支，很先派后刻制師定攝了親一角系糧列底按莊所禍有扛制君性墻質(zhì)車和她企凡業(yè)櫻經(jīng)寨營瘦方姑式啟劃兄分肌的繩會(huì)風(fēng)計(jì)每制嘴度完。船如宋行結(jié)政束、化事偽業(yè)排單破位附會(huì)繼計(jì)房誠制膊度賽、作工侵業(yè)敢會(huì)既計(jì)慕制浮度除、伙商孟業(yè)踩會(huì)零計(jì)繡制曬度擾、繭飲蘇食往服賭務(wù)役業(yè)靈會(huì)鉗計(jì)劇制籌度收等矮。（1）1群9仰8擠5年補(bǔ)國楊家慎為景加址強(qiáng)膠規(guī)根范朽會(huì)希計(jì)旅工帖作依公真布凱了《中炒國盞人采民濁共效和吃國祖會(huì)棚計(jì)槐法》，牢并醬于1栽9紙9冷3年滾、1號(hào)9災(zāi)9錦9年童經(jīng)救過芒二惜次嚴(yán)修撕改岡補(bǔ)炮充劃，景完評(píng)善從了腫會(huì)旋計(jì)向核陶算乖和埋會(huì)您計(jì)知記榆賬批的任基讀本嶼規(guī)私則釋。（2）1跪9源9隨3年哨為何適耍應(yīng)除社疤會(huì)討主根義鐘市紛場(chǎng)飲經(jīng)險(xiǎn)濟(jì)士對(duì)帽外卸開蕩放工需營要遍在逮原攀有攝會(huì)跡計(jì)愉制桐度輛的壩基忍礎(chǔ)如上頑進(jìn)佩行促改姐革亮，繪財(cái)模政出部汪公容布絡(luò)了《企這業(yè)道財(cái)萄務(wù)爐通稀則》和《企訴業(yè)芒會(huì)懼計(jì)常準(zhǔn)僻則》以龍及1勒3個(gè)繞行聞業(yè)帶會(huì)鏟計(jì)淘制馬度正。（3）1帽9戲9敗8年赤財(cái)汁政犁部后公午布枯了《股贏份萄有炊限藥公魚司慎會(huì)怎計(jì)島制詳度》。（4）2刊0芽0旋1年飄為狹貫砌徹見新《會(huì)惕計(jì)紅法》統(tǒng)若一商會(huì)講計(jì)醬制之度素的舟規(guī)貫定語，墨財(cái)銹政銷部串公查布準(zhǔn)了《企未業(yè)坦會(huì)悄計(jì)微制摧度》先擱在艦股姓份江有域限體公僵司崗試女行角，協(xié)繼報(bào)而歷逐挖步畜擴(kuò)沸大賠到疲其拍他雹企巡壽業(yè)小。（5）2臺(tái)0驅(qū)0步6年橫財(cái)豆政乏部賤公欺布家了張新資修芽訂貿(mào)的《企貓業(yè)至?xí)延?jì)拖準(zhǔn)嗎則—圾—基挪本統(tǒng)準(zhǔn)脈則》和3誕8項(xiàng)茶具圓體梯準(zhǔn)富則棉以部及《企瀉業(yè)絞會(huì)羊計(jì)科準(zhǔn)靈則—花—應(yīng)周用衣指搶南》自2絲式0雅0溉7年1月1日寫起毯在南上猶市服公所司漂范廢圍欲內(nèi)予施霉行兩，珠并滲鼓撐勵(lì)乎其靠他浪企子業(yè)坊執(zhí)鴿行圓。三歐、麗會(huì)璃計(jì)薪的損特稈點(diǎn)1．州以旱貨麥幣隆為禽主薄要旅計(jì)許量誓單皆位匠。焦會(huì)瓶計(jì)禁核律算尾是姜價(jià)賤值取核肺算骨，炒借賣助私于淺統(tǒng)之一敞的蟻貨減幣粱量齊度督，摸將覺各汗種低經(jīng)權(quán)濟(jì)乖活較動(dòng)抹和雷財(cái)獄務(wù)芹收壘支錘用壟貨供幣眨指吳標(biāo)也進(jìn)模行捆匯崇總麻，墾提棒供慈信鞋息國資毯料衣。2．顆完威全溜、詢連噴續(xù)員、暈系敏統(tǒng)借、辛綜裁合玩地設(shè)核格算度。完皺全變是姐指看企致業(yè)化全氧部超經(jīng)膜濟(jì)勵(lì)活吊動(dòng)劫。連升續(xù)賤是柿指安按丘經(jīng)蘆濟(jì)圖活爪動(dòng)跨發(fā)談生哥時(shí)削間頑前拔后捎順隙序湯不定斷巾地拼核管算取。系同統(tǒng)潔是累指信經(jīng)遍濟(jì)榆活孟動(dòng)桃、沾財(cái)照務(wù)待收統(tǒng)支花進(jìn)蔽行遺科奔學(xué)瘦分汽類綠成休體桌系玩。綜財(cái)合刪是港指撥各潤(rùn)種重經(jīng)話濟(jì)?；铋_動(dòng)恐、踩財(cái)妙務(wù)喪收榆支餡的逃數(shù)耗據(jù)葉加景以班匯進(jìn)總拆為揪總格括暢的間信夏息威資籃料熊。3．筒會(huì)稍計(jì)絮核什算蒼與款會(huì)欠計(jì)鬼監(jiān)句督疫相咬結(jié)哀合偏。苦會(huì)漂計(jì)麗核望算壟是那會(huì)率計(jì)股監(jiān)掀督待的筋基奪礎(chǔ)船，悶會(huì)里計(jì)淋監(jiān)倍督咱是詢會(huì)降計(jì)籃核紹算傷的送繼樓續(xù)猛和參補(bǔ)歷充岸，燥兩聞?wù)咚老嗵陷o廚相鴨成犁，麗才視能榜發(fā)爹揮塔會(huì)夾計(jì)在作納用少。4．屈提騰高雕經(jīng)套濟(jì)避效家益伯。貌提喚高獵經(jīng)樓濟(jì)美效貞益憂是宵現(xiàn)團(tuán)代譜會(huì)昆計(jì)郵的久特遺點(diǎn)往，至也遼是川會(huì)純計(jì)脂任榨務(wù)反的泰核探心傭。四霞、垃會(huì)估計(jì)仙的高職敞能會(huì)苦計(jì)礦的端職紀(jì)能愿是醋會(huì)半計(jì)配在恭經(jīng)暖濟(jì)查管裂理有中耳的患功排能核。（佳一傳）皇基引本酷職工能—益—核陡算彩和漂監(jiān)趁督會(huì)堅(jiān)計(jì)斯核肯算率職瞞能材是仗通源過乘核械算俗，君反棉映曠經(jīng)懸濟(jì)愚活再動(dòng)敲過灘程見和忠成盆果迅，刊為糠經(jīng)樸濟(jì)泡活洲動(dòng)攔提課供落會(huì)氣計(jì)辱信傷息輝。會(huì)母計(jì)盞監(jiān)仿督臭職疤能巡壽是喉按鋸目贈(zèng)標(biāo)公要片求稻、拜指長(zhǎng)導(dǎo)勸、快調(diào)撞節(jié)墳經(jīng)肯濟(jì)憐活咽動(dòng)袖，耀進(jìn)扛行膨事維前診、偉事牌中唯和歪事霜后瀉的冬控小制殺和錄檢扇查杜。息會(huì)王計(jì)誰核晃算數(shù)職愚能侵是墳會(huì)速計(jì)忽監(jiān)祖督勒的察基河礎(chǔ)秀，養(yǎng)會(huì)繭計(jì)起監(jiān)介督畜職逮能縫則煩貫扔穿返會(huì)樣計(jì)斗核除算飾的日全解過碌程判，繁兩領(lǐng)者店相稍輔扒相主成圍，虹缺語一略不琴可條。（胳二律）埋職寫能踢的紗發(fā)旨展隨術(shù)著潑會(huì)豎計(jì)芒理豆論標(biāo)的咐發(fā)獎(jiǎng)?wù)怪负蜌g會(huì)貢計(jì)堪實(shí)鴉踐齡的特豐厘富蓋，欺會(huì)挪計(jì)火職堤能歷也角不族斷湯發(fā)爺展陳，蘭出也現(xiàn)夾了張預(yù)讀測(cè)廚、劈燕決誤策逼、份控爬制述和濤分黨析悲等臉新崇的那職鑰能止。3．羽會(huì)茂計(jì)獸核莫算忙與時(shí)會(huì)貌計(jì)蝕監(jiān)播督害相默結(jié)滿合怕。謙會(huì)尊計(jì)街核爭(zhēng)算睡是蜻會(huì)企計(jì)靈監(jiān)發(fā)督授的遣基滲礎(chǔ)滔，講會(huì)鴨計(jì)遲監(jiān)刺督艘是催會(huì)劣計(jì)泄核饅算柜的騎繼術(shù)續(xù)縣和防補(bǔ)礦充藏，京兩戀者擠相撇輔材相朗成瞇，瘋才量能寸發(fā)姿揮萄會(huì)奏計(jì)付作瓶用槐。4．推提薦高握經(jīng)據(jù)濟(jì)拆效攝益破。撿提株高嫂經(jīng)虹濟(jì)樂效戰(zhàn)益足是奇現(xiàn)候代挨會(huì)臥計(jì)假的運(yùn)特疲點(diǎn)謙，江也域是閘會(huì)尾計(jì)猾任副務(wù)貢的六核真心紹。四交、碌會(huì)羨計(jì)嚴(yán)的狠職古能會(huì)抖計(jì)荷的榜職眨能滔是涌會(huì)樹計(jì)白在米經(jīng)困濟(jì)森管尋理愿中既的匯功獲能教。（拒一使）邪基取本循職崇能—渠—核帖算售和絹監(jiān)畏督會(huì)側(cè)計(jì)尸核杠算裂職農(nóng)能牽是馬通兔過忌核紛算賽，紋反罵映妙經(jīng)溝濟(jì)墳活患動(dòng)剖過綁程餅和砌成摩果閃，貝為故經(jīng)僅濟(jì)篩活急動(dòng)涼提局供事會(huì)弟計(jì)使信鹽息因。會(huì)劉計(jì)殿監(jiān)勒督層職懷能缸是享按脫目畏標(biāo)雁要禮求箭、嫂指階導(dǎo)蓋、牌調(diào)陡節(jié)拿經(jīng)社濟(jì)恰活莖動(dòng)津，辦進(jìn)赴行旦事芽前旅、近事勞中營和綠事午后橫的強(qiáng)控階制信和把檢塑查丹。家會(huì)兵計(jì)葬核迎算扯職榆能梢是仔會(huì)銀計(jì)話監(jiān)旋督裳的考基粱礎(chǔ)道，奇會(huì)唐計(jì)隔監(jiān)吹督抖職擊能謠則壓貫信穿朝會(huì)廳計(jì)丙核廣算下的虧全盯過較程浩，挨兩槳者間相姻輔佛相強(qiáng)成熱，貪缺灰一膊不屬可怎。（膽二應(yīng)）東職勢(shì)能棚的返發(fā)歉展隨目著番會(huì)撫計(jì)年理憐論冰的羽發(fā)捐展縱和潑會(huì)虛計(jì)色實(shí)級(jí)踐芬的峰豐贊富煉，棋會(huì)覽計(jì)喘職上能消也馳不優(yōu)斷宜發(fā)洞展號(hào)，敘出拐現(xiàn)缸了艘預(yù)杠測(cè)孤、悼決恢策割、靈控樸制宵和嗎分校析菜等翁新嫁的奏職岸能移。五疲、逢會(huì)蠅計(jì)無的動(dòng)任垮務(wù)會(huì)穿計(jì)駝的及任礦務(wù)肝是取根盟據(jù)拋會(huì)湖計(jì)續(xù)的墊職怒能頓和砌作迫用步而蛛規(guī)屑定苗的劉，唯它源取榨決患于笨社櫻會(huì)識(shí)主訪義豈經(jīng)愉濟(jì)序市胸場(chǎng)債和艇生處產(chǎn)她經(jīng)摘營捧管登理遼的禍要米求拜。第秘二憶節(jié)洗會(huì)且計(jì)滅的臺(tái)對(duì)段象一材、偽會(huì)然計(jì)建對(duì)雹象零的詠概喪念會(huì)鏟計(jì)放對(duì)脂象準(zhǔn)是抹會(huì)央計(jì)誦所立要傾核卻算閣和廚監(jiān)戀督容的運(yùn)內(nèi)銀容聯(lián)。瘋就鑒是校企葛業(yè)模、塌機(jī)紅關(guān)念、漿事煎業(yè)懷單爽位鍛和現(xiàn)其廉他攪組森織優(yōu)能盼用猛貨虛幣宵表西現(xiàn)快的菌經(jīng)如濟(jì)探活遵動(dòng)嗽，經(jīng)即頌資瘦金槳運(yùn)席動(dòng)盲。二喜、旦會(huì)質(zhì)計(jì)訪對(duì)紫象咽的暮具群體槍內(nèi)炕容企憐業(yè)象和欣機(jī)謙關(guān)夾事偉業(yè)燦單孩位皮會(huì)浪計(jì)信對(duì)匹象地的瞞具寧體棉內(nèi)批容約不燙同辨。（堤一蟲）竄企永業(yè)罷單捷位斬會(huì)稼計(jì)合對(duì)款象撓的敞具犁體贏內(nèi)求容企嬸業(yè)而單敢位貪會(huì)借計(jì)廉對(duì)漠象哭的藏具咳體置內(nèi)濫容初是構(gòu)經(jīng)礎(chǔ)營擋資菠金驚循盈環(huán)著。狡在煮資銳金繼循幫環(huán)窯過銅程業(yè)中月有戀靜瓦態(tài)痛和駛動(dòng)滾態(tài)啞兩氏種賓表闖現(xiàn)防。1．披靜貼態(tài)斜表桐現(xiàn)靜穩(wěn)態(tài)頭表例現(xiàn)語是得企哭業(yè)打在增一辜定獸時(shí)越點(diǎn)介上宇的休資業(yè)金狼分桃布扒和彼存傍在階形應(yīng)態(tài)墳及盛取四得寇和虜形華成腦的和來遣源辯兩匹方省面肚。2．傳動(dòng)堂態(tài)蠟表冊(cè)現(xiàn)動(dòng)薪態(tài)梨表給現(xiàn)擱是此企艇業(yè)何在宣一呀定有時(shí)葛期堪內(nèi)姻資何金仰在想生酷產(chǎn)蔬經(jīng)谷營宗各形個(gè)咐階蠻段槐中炕不串?dāng)嘧剡\(yùn)塑動(dòng)叔并典轉(zhuǎn)競(jìng)換響形榜態(tài)咱，燈周辮而敗復(fù)拘始愛地踐循厭環(huán)游周疲轉(zhuǎn)盾。（1）估產(chǎn)親品略制解造絡(luò)資接金蝴循泊環(huán)瓦周比轉(zhuǎn)頸過點(diǎn)程乎：（2）燦商弊品衛(wèi)流沿轉(zhuǎn)王資弄金招循校環(huán)梢周枝轉(zhuǎn)除過千程藏：（魚二垮）獻(xiàn)機(jī)惹關(guān)白、缺事姓業(yè)貧單塵位撤會(huì)樣計(jì)唱對(duì)驚象究的滲具附體做內(nèi)蹲容機(jī)徹關(guān)占、殲事它業(yè)叔單竊位凝會(huì)再計(jì)雪對(duì)殖象叨的砍具慮體湊內(nèi)崇容程是夢(mèng)預(yù)賣算世資例金旺收絞支獨(dú)。第虛三班節(jié)鎖會(huì)剛計(jì)鑒核漲算貍方薯法一員、棚會(huì)怪計(jì)咳方軍法會(huì)瘋計(jì)慘方賣法回是前用刷來結(jié)核衛(wèi)算鑒和趣監(jiān)題督索會(huì)盆計(jì)丟對(duì)送象徐，輸完均成拜任夢(mèng)務(wù)能的慌一學(xué)種乳手鑒段誼?；拾淅ê飼?huì)案計(jì)銷核臺(tái)算娃方勉法死、睡會(huì)群計(jì)脊檢舅查勸方膠法壇和說會(huì)拋計(jì)陡分香析極方鴨法醋。防會(huì)大計(jì)惜核羞算碰方盟法堵是枕基囑礎(chǔ)況，搬會(huì)裳計(jì)慰檢軍查扶方貞法割是貝會(huì)嚷計(jì)飛核消算敏方束法蘋的參繼打續(xù)鴉，窮會(huì)收計(jì)曾分舍析垮方濾法席是脆會(huì)寬計(jì)巴核削算教方槳法棟的濟(jì)補(bǔ)撐充岸，瓦三邁者家是井一或個(gè)目完患整柿的束科桐學(xué)張方咽法堤體詳系扮。二泡、疏會(huì)醒計(jì)請(qǐng)核籮算確方瞧法會(huì)驗(yàn)計(jì)胖核叮算逝方延法宏是易一豎個(gè)較完披整美的小科品學(xué)滅方覽法徐體奏系浮。蒜相窄互它聯(lián)翁系素、偉相蹦互捉制日約園，茂包宰括翼設(shè)系置疼科喬目識(shí)的乒賬疏戶攻、就復(fù)橋式脈記稠賬恢、頓填蛋制禍和猶審碰核絕會(huì)撐計(jì)芒憑亮證漸、必登栗記烏賬察簿鍬、框成根本體計(jì)發(fā)算貞、饅財(cái)析產(chǎn)嗚清垂查招、葛編武制欺財(cái)坑務(wù)然會(huì)飯計(jì)遷報(bào)坑告仔、劈燕會(huì)郊計(jì)還資忌料舟分掩析采利恒用畏等潔八濁種素專噸門走方裳法留。縣其撥相府互混聯(lián)賊系傭的狹關(guān)兔系撕簡(jiǎn)們括吩如旬下福：當(dāng)聰交扁易馳或嬸事倆項(xiàng)犁發(fā)浮生繭后廢，共首鑒先伴要撓取路得蛇或脈填晃制便原普始欠憑魯證,按振統(tǒng)鳴一質(zhì)規(guī)箱定熱設(shè)拒置走會(huì)閑計(jì)您科傾目?jī)?yōu)和階賬閘戶舅，刮采道用強(qiáng)復(fù)追式顆記林賬援方晉法近，蠻編勸制僵和盞審興核輪會(huì)真計(jì)像憑辜證拘，波據(jù)宜以洋登杏記術(shù)賬貍簿貨，訂根趙據(jù)剃賬合簿慨記獵錄圓及舉其鐮他水有蠶關(guān)拳資配料祖，穿采繁用匆一既定溪方積法閱計(jì)太算遮成至本象，質(zhì)期盟末辮通哄過焰財(cái)晃產(chǎn)散清輸查誦，這在直保文證處賬螺實(shí)苗相咐符歷的導(dǎo)基玩礎(chǔ)衛(wèi)上曠編訪制聯(lián)財(cái)碰務(wù)始會(huì)撓計(jì)掉報(bào)企告馬，貓并友對(duì)膽會(huì)忽計(jì)項(xiàng)資耐料攜進(jìn)債行世分價(jià)析春利硬用揉。第按四錘節(jié)戀會(huì)敞計(jì)命法余規(guī)一將、渴會(huì)吩計(jì)燙法跌規(guī)扎體堤系二毫、《會(huì)士計(jì)刪法》修念改居后廢的《會(huì)蛇計(jì)列法》內(nèi)挺容類包眨括圾：真總速則告，先會(huì)逮計(jì)蝕核圓算咐，繪公漆司委、陪企釀業(yè)逐會(huì)孕計(jì)毫核為算耗特拆別軍規(guī)洲定落，穩(wěn)會(huì)發(fā)計(jì)撇監(jiān)仁督才，車會(huì)凳計(jì)暈機(jī)宜構(gòu)演和譽(yù)人攻員謹(jǐn)，爪法辨律勇責(zé)徑任您，捐附孕則爪共勇七摘章皂五柔十孫二滿條釋，濤主跟要馳有間：（良一個(gè)）藏會(huì)營計(jì)吸核帥算1．牽修僅改仔后漠的《會(huì)雜計(jì)走法》對(duì)統(tǒng)會(huì)軍計(jì)租核室算眠提尸出柄的冬要簽求左：（1）伍確血保肢會(huì)覺計(jì)早資疫料滅真撥實(shí)蹄完過整善，扇按際實(shí)拿際寇發(fā)中生避的頃經(jīng)兔濟(jì)覽業(yè)閱務(wù)床進(jìn)辱行嫌核砌算事。（2）賄確餐立幻玉記乏賬帖基顧本失規(guī)雷則斗，事保夢(mèng)證討會(huì)鞭計(jì)摩核敘算扯依銜法男進(jìn)坡行助，撕確加立擱以刑下狡四襖項(xiàng)增規(guī)橫則鑄：①工按唱法朝規(guī)房誠、喘制媽度筋規(guī)遠(yuǎn)定匙，興依包據(jù)搏經(jīng)爬過晉審束核堅(jiān)的劃會(huì)欄計(jì)邊憑寧證把登勵(lì)記栽賬作簿答；②琴不劣得閥私晌設(shè)鞋會(huì)管計(jì)擇賬因簿坊進(jìn)熊行亮登蚊記愚和勾核沫算劣；③明保枝證躍賬瞇實(shí)克、腿賬膀款化、話賬叫證楚、絞賬耗賬搶和并賬認(rèn)表墨相覆符資；④鵝采倆用靠的輝會(huì)雷計(jì)雀處蹲理位方展法耳，盯應(yīng)謊前險(xiǎn)后療各至期源一垮致隆，督不都得氣隨睬意挨更粥改躁。（3）功增心加挺公重司餅、汁企遭業(yè)枝的襯會(huì)版計(jì)湯核扛算欺特悟別芒規(guī)論定歉。要霞求弦公唉司俊、粗企犧業(yè)鳴不校得丹有扁以永下惹行嬸為首：①襯隨叫意寬改常變消資臂產(chǎn)夏、駕負(fù)沸債移、慎所存有調(diào)者仰權(quán)掘益蘭的黑確涉認(rèn)丘標(biāo)侮準(zhǔn)條或藍(lán)計(jì)煩量飄方獄法濁，宏多疼列股、刺虛霉列羨、燙不傍列奇或拴少肺列云；②虧虛昌列獎(jiǎng)或漠隱怨瞞約，晨推匠遲棕或川提桑前普確邪認(rèn)留收戚入殲；③雜隨聽意雹改插變籠費(fèi)切用殲、片成槽本兵的執(zhí)確歲認(rèn)逮標(biāo)圈準(zhǔn)向或廉計(jì)打量惹方總法擔(dān)，巖虛吳列面、英多黨列擋、凝不黨列昂或宅少吵列饅；④晝隨迎意肯調(diào)幣整失利亮潤(rùn)?quán)]計(jì)染算懇和蓮分資配逃方稠法尚，鮮隱犧瞞匠或隱編釋造說虛漆假童利史潤(rùn)憲；⑤保違群反售國設(shè)家鍋統(tǒng)荷一救會(huì)暢計(jì)等制破度鼠規(guī)也定猜的透其衰他浸行葡為斧。2．顛會(huì)援計(jì)策核屠算偽規(guī)碌定嶺應(yīng)口當(dāng)厲辦景理舅會(huì)趴計(jì)哈手匠續(xù)喝的糕事鍵項(xiàng)仇：（1）繩款膏項(xiàng)吳和鞋有遷價(jià)筐證足券冒的狹收妻付??；（2）證財(cái)姻物紀(jì)的疏收滾發(fā)刃、決增詠減胡和蹲使比用私；（3）修債度權(quán)蕉債但務(wù)辣的雞發(fā)略生縣和仍結(jié)小算聞；（4）糕資快本朵、捉基蒙金蓋的確增巖減貧；（5）濃收平入仍、壘支攀出熔、順費(fèi)柴用糾、喇成壤本鼻的頁計(jì)劈燕算粥；（6）貸財(cái)正務(wù)咱成枯果孫的主計(jì)麻算戰(zhàn)和醉處孔理車；（7）避需役要征辦歸理師會(huì)怒計(jì)陵手禿續(xù)澇、區(qū)進(jìn)哈行蓄會(huì)或計(jì)野核育算做的評(píng)其松他舊事容項(xiàng)敞。（夫二?。剷?huì)英計(jì)勉監(jiān)各督會(huì)狼計(jì)首監(jiān)棟督貧的付主找體—扣—本戒單層位津會(huì)幻玉計(jì)丑機(jī)腸構(gòu)技和仔會(huì)趣計(jì)她人昏員機(jī)。會(huì)稿計(jì)劉監(jiān)確督陪的齡對(duì)附象—播—本定單淋位權(quán)的爬經(jīng)鮮濟(jì)艷活隊(duì)動(dòng)舞。會(huì)獲計(jì)外監(jiān)漏督檔的處內(nèi)察容戀主晶要守有伯原過始慶憑泄證稍、撒財(cái)齡產(chǎn)朽物憲資標(biāo)、標(biāo)財(cái)侮務(wù)功收吐支寫三抖個(gè)訴方泊面剝，哪包瞎括奶：1．嶺建頌立平內(nèi)類部健會(huì)矛計(jì)狗監(jiān)穩(wěn)督辯制撫度靠。（1）玻明御確披記大賬搬、掌審?fù)芘?、謙經(jīng)無辦徐、艘保哄管喂等擦人構(gòu)員浮職感責(zé)泳權(quán)否限乒，尖相抹互眨分象離池，虛相撐互爆制猛約巨的熊制能度溉；（2）卡明退確崗對(duì)勾外奶投塵資頁、披資花產(chǎn)完處猾置澇，奏資衡金舟調(diào)預(yù)度蹈及忍重長(zhǎng)要?jiǎng)兘?jīng)種濟(jì)拾業(yè)慈務(wù)用的港決順策筐和弟執(zhí)垃行拆的乓相家互梳監(jiān)投督貢、生牽巾制往的伶程務(wù)序膜；（3）距明偷確尖財(cái)隸產(chǎn)竭清糊查貴的矮范師圍鞏、摸期撓限泄的僅組籍織棉程插序臣；（4）漠明贈(zèng)確宏會(huì)問計(jì)剪資恨料促定黨期鐘審匪計(jì)驅(qū)的劫辦嘴法效和木程裹序悟。2．結(jié)明貴確處有姑關(guān)貧部經(jīng)門膜在敵會(huì)優(yōu)計(jì)畢監(jiān)峽督簽中儲(chǔ)的封責(zé)州任輩。（1）孩單匯位持負(fù)綠責(zé)兔人緒保上證版會(huì)扒計(jì)顫?rùn)C(jī)閉構(gòu)預(yù)和撕會(huì)巷計(jì)情人會(huì)員弊依辣法郵履導(dǎo)行閘職慈責(zé)魄，尚不丘得啞授準(zhǔn)意夕、堡指甘使茶、售命偵令貨其邁違皺法判辦夸理皮會(huì)劉計(jì)烈事蠢項(xiàng)趟。（2）憲會(huì)蘇計(jì)銀機(jī)款構(gòu)氣和雀人決員煎對(duì)矮違導(dǎo)反寺我揀國《會(huì)收計(jì)肌法》和困統(tǒng)燈一菜會(huì)誤計(jì)科制絡(luò)度追規(guī)壞定哨的桶會(huì)維計(jì)只事襲項(xiàng)耽，宗有由權(quán)涉拒織辦搖或吵糾巧正默、診檢以舉毫。（3）糾需薯委浪托否注踏冊(cè)講會(huì)旦計(jì)泡師趁審檔計(jì)蔽的靠單陷位俘，鄰應(yīng)畝如惡實(shí)訴提鍬供萌憑叫證澤、蟻賬關(guān)簿淹、銀財(cái)慢務(wù)濟(jì)會(huì)原計(jì)摔報(bào)春告方等救會(huì)螞計(jì)博資姿料菠，余不點(diǎn)得歡要祝求楚受托托烏方塑出怎具怨不倚實(shí)燈或聾不少當(dāng)液的割審夢(mèng)計(jì)此報(bào)瞇告科。（4）崗財(cái)犬政稠部毒門慕有期權(quán)舟監(jiān)超督句各榮單隸位浙賬黎簿少設(shè)洽置羊、友會(huì)稍計(jì)掃資訴料趙真乳實(shí)遵完研整聲及梨會(huì)宿計(jì)名人攏員轟具泳備添從忽業(yè)舉資精格批等伏情看況狀。（5）東財(cái)芝政等、步稅鎖收綢、屠審宿計(jì)畫、兩銀探行郊、馳證賞券且監(jiān)來管松、斤保煎險(xiǎn)放監(jiān)萬管串等眠部童門綁應(yīng)吸依僻法瞧對(duì)緊有顏關(guān)歷單爺位災(zāi)的皂會(huì)磚計(jì)絮資難料狡實(shí)鄉(xiāng)豐施盲監(jiān)肚督柄檢筆查字。（咐三黨）俗會(huì)遲計(jì)園機(jī)糕構(gòu)踏和店會(huì)柏計(jì)飄人肺員1．霧會(huì)爆計(jì)讀機(jī)滔構(gòu)—紋—《會(huì)汁計(jì)揀法》規(guī)啞定鋪各控單醫(yī)位霉應(yīng)倦根享據(jù)注業(yè)劇務(wù)遵需運(yùn)要蕩和廢自掩身體條雀件銳，棕設(shè)投置弦會(huì)炸計(jì)敲機(jī)冤構(gòu)潤(rùn)或乏人肅員棵，是其貿(mào)形坦式體有家：（1）嶼設(shè)鹽置墨獨(dú)啞立章會(huì)夸計(jì)混機(jī)宮構(gòu)碎，過指私定侮會(huì)鑰計(jì)高主售管辮人仿員喇；（2）氣在躁單跪位厲內(nèi)炒部察其井他冬部吊門遮設(shè)斑立篩專擱職蔽會(huì)大計(jì)冷人襖員烈；（3）謎委為托良中殘介鄭機(jī)穩(wěn)構(gòu)喉代以理慢記沿賬唯；（4）蕩國揉有茂大恨中稅型聾企稱業(yè)吸必食須繩設(shè)級(jí)立鉗總聾會(huì)潤(rùn)計(jì)持師置。2．摸會(huì)蒙計(jì)獲人谷員—頃—從寺事巧會(huì)釘計(jì)赤工厭作還人帳員顯，厚必怨須俱具晝備孫下膀列釘條慕件統(tǒng)：（1）兄取徐得撒會(huì)枯計(jì)及從紹業(yè)腿資動(dòng)格口證疫書標(biāo)；（2）道單洋位芝會(huì)冊(cè)計(jì)懇機(jī)喚構(gòu)屬負(fù)掩責(zé)幼人隙和寨會(huì)司計(jì)伯主紋管商人潮員吉須胸具欺備姑會(huì)該計(jì)投師昆以情上乞?qū)鳂I(yè)單技班術(shù)肺資昂格桿或射從徒事鑼會(huì)鬼計(jì)豎工狡作屬三敞年匙以賢上屬經(jīng)考?xì)v鋤；（3）播會(huì)競(jìng)計(jì)刃人俗員水調(diào)必動(dòng)緩或彎離餓職供，鵲必巧須用辦鮮清尸交菠接斜手賠續(xù)反。（維四慈）抄法瀉律貞責(zé)洋任1．酸應(yīng)漫給臨予潔罰侄款閱的若違拌法啄行縱為既有拌：（1）元不列依初法宮設(shè)饑置亡或旅私謊設(shè)錦會(huì)致計(jì)阿賬盯簿述；（2）振不讀按鵲規(guī)鏟定覆取拼得醬或蠢填竹制婆原勾始渾憑餃證圣；（3）扯以共未保經(jīng)掏審央核兇的翼會(huì)他計(jì)券憑刷證柜登狼記小賬幫簿時(shí)；（4）捕隨終意芬更逝改追會(huì)洗計(jì)恥處貍理財(cái)方詞法俘；（5）數(shù)向睡不朵同儉會(huì)山計(jì)憑資蜂料學(xué)使歉用騙者臉提偶供夕編討制拔依糧據(jù)柔不基一捧的穿財(cái)專務(wù)嶼會(huì)探計(jì)督報(bào)享告蛇；（6）服未智按杏規(guī)織定罪使蚊用餐會(huì)爭(zhēng)計(jì)千記暖錄偷文灶字震或受記害賬過本鑒位扮幣功；（7）國未倉按雅規(guī)介定找保禁管診會(huì)衰計(jì)管資賢料甲，約致克使同會(huì)在計(jì)煤資榨料澡毀演損摩、延滅廳失漏；（8）誼不輪按不規(guī)度定掛建版立筑并燃實(shí)預(yù)施后內(nèi)侍部半會(huì)絮計(jì)薯監(jiān)退督泡；（9）偉不夜按冊(cè)規(guī)望定逼任粥用騰會(huì)墳計(jì)絮人料員喂。上臨列僚行根為伸，俱應(yīng)覽責(zé)字令絕限扶期團(tuán)改征正肥，厘并著對(duì)予單爹位政處廁以3允0汪0芹0～5擊0汁0順0吊0元燥罰趟款峰，徒直唉接歲負(fù)搭責(zé)鹿人怒和神其紐奉他呈責(zé)獅任非人剝處乖以2謊0忽0舉0～2挎0赴0話0賀0元饒罰設(shè)款膏。惜國罩家已工奪作養(yǎng)人坐員致還巧應(yīng)渴作引行女政憶處敞分笑，護(hù)吊棄銷放會(huì)荒計(jì)憂從跳業(yè)嚷資制格地證斗書陜。2．史應(yīng)叨追徐究宴刑肝事釣責(zé)森任灣的宅行披為糾有止：（1）玻偽記造灶或窮隱著匿賽、逐故收意臥銷鏈毀待會(huì)走計(jì)痕憑盟證柄、株會(huì)球計(jì)俗賬漢簿具和據(jù)財(cái)由務(wù)嶄會(huì)情計(jì)容報(bào)口告殊；（2）釣授砍意念、莊指邊使潮、腿命蘭令郵會(huì)虛計(jì)桌機(jī)除構(gòu)刑和散人發(fā)員蚊偽建造請(qǐng)或傭隱諒匿飼、狐故圓意使銷卵毀框會(huì)早計(jì)衛(wèi)憑際證串、拒會(huì)跪計(jì)攪賬局簿斜和錦財(cái)吃務(wù)次會(huì)弟計(jì)班報(bào)盜告皺；（3）沸單神位城負(fù)腎責(zé)濕人董對(duì)護(hù)依掘法滑履衡行崇職隔責(zé)客抵追制俘違終法丸行使為移的保會(huì)妙計(jì)巡壽人拘員熟以途處暴分東、鍛調(diào)關(guān)離膜等衫方催式暈實(shí)貴行膝打密擊機(jī)報(bào)臣復(fù)餃。上飛列融各頸條灑如浴尚炎不漿構(gòu)蓮成賭犯架罪弟，較可著分悅別臣情懲況翅，稈處好以魚罰伍款湯。三朝、吐會(huì)普計(jì)銀準(zhǔn)鹽則上套述埋內(nèi)樹容骨中泊會(huì)熊計(jì)缸要瓜素輔與摸財(cái)注務(wù)犧報(bào)斧告育分斧別弄在粗第功二只章啄、位第秋十權(quán)章須有刮所挪闡貍述桌，騙本愛章孟重貌點(diǎn)秘講惰述連會(huì)光計(jì)奴基繁本亦前故提區(qū)和俘會(huì)鬧計(jì)晚信堡息顧質(zhì)渴量比要海求愉。1．山會(huì)扎計(jì)岔基奔本軟前崇提2．吐會(huì)輪計(jì)慶信拐息餡質(zhì)炸量余要加求（1）束可欺靠堅(jiān)性—煙—企味業(yè)帽應(yīng)書以咐實(shí)趴際帝發(fā)美生孫的詳交揪易鍵或浮事柏項(xiàng)召為榨依琴據(jù)光，著如解實(shí)晴反毅映巖企愉業(yè)某財(cái)搭務(wù)巧狀庫況懂，吹經(jīng)災(zāi)營坦成囑果個(gè)，嬸保粉證溝會(huì)柿計(jì)歇信張息袋真易實(shí)欲可深靠何。（2）立相焰關(guān)引性—塌—企蛇業(yè)習(xí)所筐提駁供磚的壁會(huì)既計(jì)盛信座息厚要警與董財(cái)亦務(wù)錫會(huì)淘計(jì)互報(bào)邪告床使嘉用期者吐的妨經(jīng)惰濟(jì)迎決漏策惡有萍關(guān)午，消相骨互譜協(xié)研調(diào)劉。（3）繳明籮晰蓄性—承—會(huì)摸計(jì)工核地算還記乒錄喪、港報(bào)浩告注應(yīng)挨清賞晰句明敏了酒，比使股資勁料校使忙用謝者達(dá)理押解凍和捕利殃用臥。（4）矛可值比械性—摩—企遣業(yè)正提耍供遣的俘會(huì)造計(jì)筋信贈(zèng)息瞎應(yīng)蚊有統(tǒng)可復(fù)比故性柄。蛋同辛一辜企超業(yè)戚不代同榜時(shí)原期塊發(fā)脆生者的藝相她同逗交搶易側(cè)或腰事命項(xiàng)鍬，揉應(yīng)定采葛取殺一否致動(dòng)的叼會(huì)她計(jì)橋政搞策刊，鋒保靜持以一右致扶；系不賓同位企尊業(yè)把發(fā)家生沒的窗相灣同絨交貴易澤或蘆事蛋項(xiàng)檔應(yīng)唯采并用捕規(guī)繡定仆的辨會(huì)孕計(jì)扁政浙策筆，像確杯保廊會(huì)份計(jì)儲(chǔ)信波息僻口臣徑舍一察致崇，胸相屋互雀可臺(tái)比臣。（5）襯實(shí)允質(zhì)蔬性—蹄—會(huì)底計(jì)纏核聚算盤不偷應(yīng)徒僅抽按水法析律躬形鈔式似，壇而猛要狼以膏交粉易時(shí)或誦事幅項(xiàng)魂的注經(jīng)贊濟(jì)愁實(shí)絹質(zhì)齒為物依叛據(jù)鮮。（6）抖重肉要炎性—提—對(duì)育交烤易懂或厲事鵲項(xiàng)壟應(yīng)斤區(qū)宿別句其轎重籃要濟(jì)程巡壽序探，缺采孩用壇不白同剃的航核魯算永方河式弓。格重租要釣的麗會(huì)書計(jì)掉事篇項(xiàng)隨應(yīng)恥在挨財(cái)訓(xùn)務(wù)妨?xí)r計(jì)豈報(bào)災(zāi)告隊(duì)準(zhǔn)拍確昆披猴露分。（7）搖謹(jǐn)錦慎榜性—秤—應(yīng)構(gòu)采棕用替盡時(shí)可閱能廢不寄高享估敞資銳產(chǎn)碗和縮慧所胃有肝者沃權(quán)窗益墳的娛會(huì)廚計(jì)澡處博理潛方壺法鋤，閉將浪會(huì)般計(jì)經(jīng)核潑算落建總立啄在昂較潮為裕穩(wěn)耕妥懸可笑靠步的音基慌礎(chǔ)樓上蒜。（8）喪及態(tài)時(shí)啊性—牢—及抄時(shí)侄收純集蹤蝶、增加刮工兔處欠理江、瘡傳艦遞藝會(huì)希計(jì)播信掘息韻，冒講貿(mào)究律時(shí)煌效典。（此三恩）愿具匙體沫準(zhǔn)略則2授0押0惱7年貸施形行與的仇具宮體勞會(huì)過計(jì)塌準(zhǔn)牌則佳有3醋8項(xiàng)赴，糧其腿內(nèi)箭容村有：1．《企后業(yè)右會(huì)自計(jì)偽準(zhǔn)沉則—溫—存量貨》2．《企綱業(yè)緞會(huì)組計(jì)零準(zhǔn)轟則—譜—長(zhǎng)杰期甜股末權(quán)螺投拔資》3．《企籠業(yè)銷會(huì)忠計(jì)歲準(zhǔn)批則—趕—投便資科性化房亡地稈產(chǎn)》4．《企概業(yè)永會(huì)她計(jì)詞準(zhǔn)吼則—療—固今定饅資仆產(chǎn)》等5．《企鄭業(yè)拾會(huì)旅計(jì)換準(zhǔn)菠則—牢—生堪物私資回產(chǎn)》6．《企巡壽業(yè)授會(huì)劑計(jì)預(yù)準(zhǔn)周則—析—無皂形鄰資劣產(chǎn)》7．《企被業(yè)隆會(huì)忍計(jì)居準(zhǔn)臣則—巧—非可貨終幣折性序資鴨產(chǎn)港交趁換》8．《企饒業(yè)烤會(huì)抗計(jì)紗準(zhǔn)磁則—北—資配產(chǎn)勞減辭值》9．《企堡業(yè)蠟會(huì)扯計(jì)以準(zhǔn)臂則—拋—職境工跳薪增酬》1魄0．《企借業(yè)夕會(huì)板計(jì)民準(zhǔn)撓則—盞—企即業(yè)排年階金懲基羨金》1翅1．《企俱業(yè)胳會(huì)延計(jì)旱準(zhǔn)援則—粗—股示份邪支扛付》1傲2．《企趣業(yè)匪會(huì)天計(jì)執(zhí)準(zhǔn)鹿則—灘—債塌務(wù)武重主組》1號(hào)3．《企厲業(yè)鏟會(huì)距計(jì)元準(zhǔn)煙則—仗—或狡有散事諒項(xiàng)》1織4．《企壺業(yè)紅會(huì)膀計(jì)旺準(zhǔn)純則—辯—收爛入》1狀5．《企鐘業(yè)儉會(huì)敲計(jì)揉準(zhǔn)浙則—脫—建龜造占合乳同》1艙6．《企元業(yè)克會(huì)塘計(jì)變準(zhǔn)隊(duì)則—嚷—政溫府被補(bǔ)用助》1盞7．《企踏業(yè)享會(huì)論計(jì)尾準(zhǔn)榜則—共—借憂款刊費(fèi)更用》1燭8．《企畫業(yè)寫會(huì)臣計(jì)扒準(zhǔn)替則—括—所來得移稅》1姻9．《企頸業(yè)毅會(huì)差計(jì)碑準(zhǔn)怪則—陡—外稼幣