會(huì)計(jì)要素會(huì)計(jì)等式會(huì)計(jì)科目與會(huì)計(jì)賬戶

誠信為本、操守為重、堅(jiān)持準(zhǔn)則、不做假賬會(huì)計(jì)要素、會(huì)計(jì)等式、會(huì)計(jì)科目與會(huì)計(jì)賬戶本章內(nèi)容提示會(huì)計(jì)要素會(huì)計(jì)等式會(huì)計(jì)科目會(huì)計(jì)賬戶借貸記賬法復(fù)習(xí)思考題會(huì)計(jì)要素、等式、科目與賬戶了解會(huì)計(jì)科目和賬戶的概念掌握會(huì)計(jì)科目和賬戶之間的關(guān)系熟練掌握會(huì)計(jì)要素與會(huì)計(jì)等式及借貸記賬法的基本內(nèi)容重點(diǎn):會(huì)計(jì)要素、會(huì)計(jì)等式、會(huì)計(jì)科目、借貸記賬法。難點(diǎn):會(huì)計(jì)要素及其關(guān)系、借貸記賬法。

第一節(jié)企業(yè)會(huì)計(jì)要素1．資產(chǎn)——是指過去的交易，事項(xiàng)形成并由企業(yè)擁有或者控制的資源，該資源預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益。包括：

2．負(fù)債——是指過去的交易，事項(xiàng)形成的現(xiàn)時(shí)義務(wù)，履行該項(xiàng)義務(wù)預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)。包括：會(huì)計(jì)要素、等式、科目與賬戶（烤一梯）魚企利業(yè)淚會(huì)淘計(jì)站要與素?cái)赖募?nèi)厘容23蝕．扣所芽有勤者蛙權(quán)引益昨—殃—框是銳指榴所賠有蛛者遮在拳企惠業(yè)析資箱產(chǎn)棚中要享傻有督的哨經(jīng)癥濟(jì)貸利鑰益屆，籌其駕金陽額茂為竟資仇產(chǎn)撞減哪去倉負(fù)對(duì)債香后侵的歌余哨額悅。吉包澤括叢：4摧．逢收吹入挪—狀—鵲是鄰指帳企麥業(yè)艦在府銷愈售抬商斤品伴、管提奴供恥勞塵務(wù)忌及獻(xiàn)讓哀渡麥資爛產(chǎn)犧使可用同權(quán)銀等島日桐常謠活鈴動(dòng)王中作所留形點(diǎn)成成的帥經(jīng)廊濟(jì)升利傅益知的樹總膏流僚入蔬。歡包賤括碎：會(huì)滅計(jì)點(diǎn)要?jiǎng)澦卦?、爬等撐式捐、刺科偉目吉與劉賬喪戶（動(dòng)一要）獲企廊業(yè)校會(huì)援計(jì)祖要卵素堡的惜內(nèi)資容35耍．托費(fèi)手用寬—慮—喚是臨指竭企肅業(yè)漫為險(xiǎn)銷碧售競商皂品療、酬提葉供減勞共務(wù)勉等袖日探常頓活杯動(dòng)衡所森發(fā)嘩生推的蕩經(jīng)故濟(jì)膜利宮益肉的摔流先出斯。編包脊括殘：會(huì)勸計(jì)搏要依素別、帆等瞞式酒、?？迫心克琅c貝賬難戶6斜．鐘利煉潤勒—健—聾是暖指康企財(cái)業(yè)碑在鋼一筍定軋會(huì)勒計(jì)墻期澇間求的罩經(jīng)轎營纖成鈴果滴。柔包碎括邀：（棵二鼻）家會(huì)銅計(jì)屢要專素貝項(xiàng)茫目值分拖類第針二蠻節(jié)耀會(huì)貼計(jì)鑄恒勉等售式會(huì)寒計(jì)識(shí)恒死等垮式會(huì)稍計(jì)請(qǐng)要項(xiàng)素鼠之室間尾的融關(guān)煉系表最現(xiàn)喬為縣會(huì)晴計(jì)散等糊式資改產(chǎn)壤＝血權(quán)璃益設(shè)鬧置以賬聽?wèi)糁?、衛(wèi)復(fù)獅式陽記用賬綢、范試華算脹平棗衡墻和編聾制循資尤產(chǎn)效負(fù)寬債帶表淺的容理抹論濃依讀據(jù)資姨金情運(yùn)盡動(dòng)好的庸靜劃態(tài)暮表資現(xiàn)反諒映林企瘦業(yè)拘的皂財(cái)鐮務(wù)跪狀航?jīng)r資陰產(chǎn)威＝陶負(fù)豪債剪＋娘所壯有奴者淋權(quán)倘益會(huì)朵計(jì)很恒須等割式收音入坦－堂費(fèi)彎用系＝溜利工潤編剝制狂利天潤家表何的拉依循據(jù)資位金追運(yùn)牧動(dòng)揉的跪動(dòng)頃態(tài)神表派現(xiàn)脫，撤反因映止了圍企我業(yè)縣最添終從的丘經(jīng)姻營霉成賴果會(huì)客計(jì)辮恒買等幕式會(huì)女計(jì)巷恒驚等顛式在卸某踢一炒時(shí)走點(diǎn)侵的找資膀產(chǎn)心、惠負(fù)記債獲、韻所死有遞者敵權(quán)問益嘗平仰衡衫的基賣礎(chǔ)危上帥，盾經(jīng)楚過屠某博一藝時(shí)裳期玻的缸經(jīng)維營垮，泳資著產(chǎn)限、軌負(fù)介債瓣、所摘有照者肚權(quán)丑益接的無增浙減咐變坑動(dòng)透曾隱打種破畢了演舊祖的刻平躍衡吳關(guān)遲系又植建奴立擇了節(jié)另蚊一全時(shí)面點(diǎn)慮上精新勵(lì)的底平彩衡逢關(guān)棉系欣。項(xiàng)在罰這鄙一端期間衡，揀發(fā)重生教了雹收欄入害和壟費(fèi)換用鋤并把取故得藏了蠶利誘潤剛。一漆、王會(huì)寫計(jì)橫六扔要言素甲之領(lǐng)間廉的勢(shì)關(guān)赤系資肅產(chǎn)槽＝邊負(fù)節(jié)債魔＋兄所盒有仆者體權(quán)暑益水+要（奶收細(xì)入勻－兔費(fèi)傳用斧）每炸一衛(wèi)項(xiàng)幼經(jīng)托濟(jì)新業(yè)嘩務(wù)征的課發(fā)丸生來，哈都邊會(huì)爹引看起努兩個(gè)饑或曠兩巧個(gè)祥以便上這會(huì)化計(jì)總要昏素頸項(xiàng)幸目擠發(fā)恒生果增州減變輪化榆，但會(huì)謀計(jì)竹等劈燕式待兩樓邊級(jí)的甜數(shù)捧額宮始終袖相付等谷，平烘衡關(guān)關(guān)轉(zhuǎn)系齡不浮變認(rèn)。會(huì)也計(jì)岔恒狂等亂式二烈、嗚經(jīng)賤濟(jì)奮業(yè)虹務(wù)零對(duì)外會(huì)甲計(jì)角恒把等浮式創(chuàng)的袖影蘇響經(jīng)日濟(jì)禾業(yè)決務(wù)導(dǎo)筍致另會(huì)主計(jì)也要世素喘項(xiàng)宴目撐發(fā)值生鈔增岸減介變誰動(dòng)盞的初業(yè)較務(wù)鮮事戶項(xiàng)資產(chǎn)和權(quán)益同增資產(chǎn)和權(quán)益同減資產(chǎn)項(xiàng)目之間此增彼減權(quán)益項(xiàng)目之間此增彼減關(guān)踏系妨平島衡總倡額潔變腳化總避額拔不陵變會(huì)奧計(jì)巖恒駕等邪式三系、銳會(huì)該計(jì)牢等拔式勿兩僻邊昨的教變寒化返食回第態(tài)三圓節(jié)躺會(huì)垃計(jì)屬科仁目會(huì)仇計(jì)糧科丘目分條類按夜反寒映認(rèn)會(huì)環(huán)計(jì)拉對(duì)削象詢的虧經(jīng)休濟(jì)撿內(nèi)屢容資基產(chǎn)筍類負(fù)皮債臉類所透有盲者希權(quán)雄益弄類成棵本猜類損匹益關(guān)類按慈會(huì)波計(jì)拼指聲標(biāo)蜜的傅詳擠細(xì)呢程廣度總奔分桶類赴科應(yīng)目明患細(xì)茶分華類乞科奔目反映會(huì)計(jì)要素內(nèi)容的標(biāo)志或項(xiàng)目即是會(huì)計(jì)科目涵義返暫回第迷四追節(jié)恨會(huì)瞎計(jì)號(hào)賬辯戶根談?chuàng)O會(huì)惹計(jì)艱科吹目誓在素賬招簿柱中熄設(shè)主置教的鄙，求具檢有樣一鐵定賺格悔式臨和肥結(jié)恒構(gòu)牛，防用敬來扒全予面蠻、被序姐時(shí)克、欄連梢續(xù)么、厚系狐統(tǒng)犧地陷反況映栗、醒監(jiān)腦督躬會(huì)爪計(jì)播要草素勉的豆增安減璃變惑動(dòng)漏的陶一現(xiàn)種嗓工而具累。會(huì)居計(jì)攜賬缺戶一椅、抱概寬念賬羊戶絡(luò)是川根奴據(jù)德會(huì)聾計(jì)野科背目距設(shè)死置左的戲，嘉賬茫戶魂的名氏稱船就苗是家會(huì)男計(jì)紅科付目愛，地兩銀者擴(kuò)體婆現(xiàn)適相刃同壤的雨經(jīng)修濟(jì)內(nèi)獸容煙。會(huì)償計(jì)拉科疏目吹僅綢僅爺是婚對(duì)月會(huì)心計(jì)對(duì)要慘素遮進(jìn)趣行構(gòu)具桃體分償類熊的粘項(xiàng)尊目坦名馬稱敢，列而恐賬屬戶短不最僅青如引此讓，滾還郵有相梢應(yīng)相的諒結(jié)滅構(gòu)斗，這反阻映初由孝經(jīng)柱濟(jì)畢業(yè)階務(wù)嬌引極起喚的扛會(huì)分計(jì)要錫素帖發(fā)谷生腸的犬增暗減趴變桌化沈的親情湯況儲(chǔ)，狗是淺具爛體宇實(shí)自施會(huì)郵計(jì)練核包算下的朱一禽種例核抬算彎工夫具聚。賬貨戶憂與啦會(huì)斜計(jì)梯科漠目旗的阿聯(lián)著系傭與霞區(qū)品別研1會(huì)柿計(jì)是賬狠戶賬萄戶凍與殿會(huì)別計(jì)帝科翅目暖的蕉聯(lián)歡系錢與機(jī)區(qū)屆別成2二臂、筆賬棒戶拆結(jié)牢構(gòu)“借互方神”祥、捷“姻貸慰方彼”縣和捏“疑余鬼額斗”督三欄在播借市貸塔記頂賬姿法桂下房誠，侮賬格戶樣的炸基勸本異結(jié)縣構(gòu)夫劃轎分辭如粱此艇,羨至匆于欺增缺減答登義記闖何間方耀，疊取指決末于宅業(yè)霸務(wù)蘿、藍(lán)賬利戶迎的奴性哪質(zhì)里。會(huì)默計(jì)擇賬憲戶期敗初全余僵額零＋灣本儉期板增廚加永發(fā)育生袍額冶－治本遠(yuǎn)期輛減季少頃發(fā)訪生件額會(huì)夸計(jì)霜等夜式期攜末攏余構(gòu)額唐＝賬特戶摧的蟻名脈稱勢(shì)（商即耀會(huì)連計(jì)毅科兔目匹）日指期歌和爐摘券要（改用齊以催說舞明紗賬鮮戶冰記付錄丙的蘭日撫期幫及溜內(nèi)忽容戰(zhàn)）憑班證蹦號(hào)氣數(shù)手（燙說夢(mèng)明色賬僑戶傅記導(dǎo)錄膛的賭來如源笛和脊依悼據(jù)貨）增彈加際和衣減盾少佳的藝金庭額余勾額會(huì)緒計(jì)墻賬獎(jiǎng)戶賬國戶霉的摘一點(diǎn)般催格僅式演衫示再鉗例泊：廉本吉期左發(fā)再生甚以維下勞幾兔筆旺業(yè)梨務(wù)①妄5昆日肯向驅(qū)銀酒行蒙借咱款吸1評(píng)0織萬棵元②筍1狀6沈日反購數(shù)材腎料假付勿3見0丈0泊0洽元③晌1管9輸日耗償盯還概前督欠巾款周5舅0嶄0匯0燭元會(huì)梨計(jì)原賬外戶期部末嘉余型額員：疼9伐3熄0潔0紛0區(qū)元浸=器1蛋0跟0勁0檔元腔+辟1野0版0陣0液0隱0嚼元狡–娃8榆0綢0潑0執(zhí)元會(huì)沒計(jì)睜賬柴戶則定相悟應(yīng)漫的解“貢T純”攀字查型贈(zèng)賬掏戶借剪方隆銀各行聲存程款幟貸歡方期初余額1000①100000②3000③5000本期增加發(fā)生額100000本期減少發(fā)生額8000期末余額93000帳禽戶撒名肝稱稱：仆（抽銀獲行罷存嚼款刷）謀單條位勢(shì)：爺元年憑證號(hào)數(shù)摘要借方貸方余額月日1期初余額10005記1銀行借款10000010100016記2購材料30009800018記3償還貨款50009300031本期發(fā)生額及期末余額100000800093000期亂末趟余膛額映=團(tuán)期頁初譽(yù)余杏額彈+馳本冶期行借扶方各發(fā)范生獻(xiàn)額閘—封本咐期線貸鳳方隨發(fā)絞生腥額9節(jié)3跟0貸0肢0卡=積1兩0偉0俗0絡(luò)+微1僚0去0障0概0寧0出—粥8券0岡0談0實(shí)松際臟帳棉簿哄格羽式會(huì)正計(jì)通賬漆戶返己回一沸、閑記棉賬妙方賢法刷的顧概獸念州和坊種野類（么一惑）很記誦賬銀方岡法績的拉概亮念記關(guān)賬泄方扇法怒是勻根遷據(jù)過一劇定昂原至理聞、夢(mèng)記咬賬榮符玻號(hào)桑、拔記略賬普規(guī)慕則陡，露采鐘用刑一津定鐮計(jì)罩量供單層位督，彼利桂用梅文根字擁和當(dāng)數(shù)欠字雖在崖賬朵簿昏中印記游錄所經(jīng)籃濟(jì)蠢業(yè)葡務(wù)概活鉤動(dòng)趣的如一踩種汽專鄭門遞方關(guān)法遭。（鐮二可）臣記質(zhì)賬奔方綿法意種庸類單寺式怖記用賬糖—?！茖?duì)隨每聾筆恢交冷易廟、診事蜘項(xiàng)粒只共在講一戴個(gè)倚賬蒸戶籃中柿登遠(yuǎn)記拉，妙如察以蝕現(xiàn)贈(zèng)金汗支蹈付泉費(fèi)蜂用慰，忘只抓反暖映涌現(xiàn)水金劑減濁少掃，劃不牛反飲映撫費(fèi)躍用縣增泄加宮。復(fù)梳式陪記冬賬萌—著—彈對(duì)石每鉗筆想交膨易醒、盡事枕項(xiàng)軍用村相醉同起的榆金敗額役同產(chǎn)時(shí)葬在灘兩塑個(gè)疊或材兩緣瑞個(gè)忘以飲上鳥相檢互努聯(lián)紐奉系冒的怖賬嬸戶閥中荒登經(jīng)記應(yīng)。第抱五藍(lán)節(jié)證復(fù)限式復(fù)記糟賬勢(shì)原諒理復(fù)賽式巖記遍賬務(wù)原遠(yuǎn)理二翅、挎復(fù)灶式咱記司賬巷的膽種銅類復(fù)帶式抬記溝賬劃原孤理三避、系借厲貸湯記幫賬煩法僵1按此《加企耀業(yè)奇會(huì)授計(jì)睜準(zhǔn)罩則垮》抽和猴《炸事哄業(yè)我單必位畫會(huì)怠計(jì)藝準(zhǔn)性則閥》撒規(guī)緩定鐘，悶所卸有追企滿業(yè)胞、貪事笨業(yè)掃單僅位合一全律智采趙用峰借蹈貸疑記股賬哈法姻。1派．齒用逼“期借螞”仔和蚊“沙貸尺”鋼作草為春記疊賬塘符蠻號(hào)牽。朵“織借勢(shì)”淡和肉“旱貸傍”稀是斑一究對(duì)律單伏純街的鄉(xiāng)豐符勺號(hào)鑰，哀其朋含裁義甩因跟賬蹤蝶戶瓜性土質(zhì)陜而禍異槍。（濱一撐）慎借寶貸辯記究賬層法難的參基唯本惠內(nèi)郊容復(fù)蒸式蜘記稿賬圓原旬理利潤的減少或轉(zhuǎn)銷成本費(fèi)用的發(fā)生或增加所有者權(quán)益的減少收入的減少或轉(zhuǎn)銷負(fù)債的減少資產(chǎn)的增加借借孫貸拿符究號(hào)桐的秧經(jīng)棋濟(jì)牛涵暑義資產(chǎn)的減少所有者權(quán)益的增加收入的實(shí)現(xiàn)或增加利潤的增加負(fù)債的增加成本費(fèi)用的減少貸2魯．暫“廉有剖借港必胞有延貸搞，坡借棵貸照必繪相繭等夕”熄，量作融為梨記懂賬猾規(guī)西則羨。哀每映筆杯交設(shè)易竟或尺事巷項(xiàng)季都槳必?fù)漤毿瞻刺燮浼褍?nèi)滑容郊一寨方蔥面言記跟入漆借鑄方妖，御另確一臭方掘面截記冬入騎貸估方霉，粗借浸貸顫雙言方隸數(shù)紗額站必喜須汁相沿等踢。三剖、像借隆貸士記林賬涂法跨2復(fù)儉式斧記紙賬扶原澡理借朽貸愚記武賬停法般下炒的映賬做戶絮結(jié)姨構(gòu)會(huì)計(jì)科目賬戶賬戶類別借方貸方余額方向資產(chǎn)+-一般在借方負(fù)債-+一般在貸方所有者權(quán)益-+一般在貸方收入-+一般無余額費(fèi)用+-一般無余額

借方貸方余額方向

①“本年利潤”抵減因素增加因素年末無余額及轉(zhuǎn)出的凈利潤及轉(zhuǎn)出的虧損數(shù)②“利潤分配”未彌補(bǔ)的虧損未分配的利潤借方：未彌補(bǔ)的虧損本年利潤的分配數(shù)本年轉(zhuǎn)入的凈利潤貸方：未分配的利潤三正、金借扁貸爛記葵賬條法銅33剝．顆根聲據(jù)丑借賭貸量平賓衡妥原候理母進(jìn)英行晴試盡算渾平律衡給。元試魄算字平去衡忘是曬檢嗚驗(yàn)盈所軌有洞賬贊戶頃記伙錄奴準(zhǔn)浩確義性霧的廳一必種識(shí)方竄法抱。粘有毫發(fā)考生小額叢平段衡件法汽和喂余孝額綁平狼衡方法冊(cè)兩畏種廟，僑其石計(jì)陵算被公釀式刪為儲(chǔ)：（顆1銜）發(fā)遞生瘡額尤試?yán)阉闶∑匠亢飧７ㄎ?。?jì)興算思所努有假賬部戶陣借銅貸壺兩拼方們的們發(fā)蝴生淋額每合伴計(jì)刷數(shù)躺是蜘否錫相癥等稻。全零部景賬拜戶先本豎期錘借湊方處發(fā)享生雁額政合懇計(jì)搏＝曬全扮部耀賬殘戶貿(mào)本定期崇貸匆方輝發(fā)扭生盛額而合冬計(jì)復(fù)懷式痰記史賬樓原綿理（斜2薯）余屑額譽(yù)試互算寧平浙衡老法阻。計(jì)搬算金所登有歲賬查戶懼借尚貸賊兩佳方氏的吵期兇初懲和榮期惠末訪余勤額瞞合尚計(jì)抖數(shù)放是蚊否蠻相襪等礦。三禿、險(xiǎn)借州貸銷記骨賬想法笑4復(fù)需式錦記誰賬去原冰理全直部敗賬疼戶鞋期仙初看借堆方竿余面額狡合編計(jì)倚＝轎全喪部若賬脾戶綁期惰初舟貸數(shù)方劉余根額貼合個(gè)計(jì)全唯部煮賬漸戶跟期臟末聽借傘方綱余罷額概合楊計(jì)滋＝海全圓部湊賬喉戶懲期甩末淚貸誘方流余悔額確合爸計(jì)（諷3臭）在冒一減定喂時(shí)掀期溪必毫須陳對(duì)全茅部躍賬評(píng)戶骨進(jìn)唇行迎試淹算層平吼衡。剃借陣方品的擱期越初爺余歷額做數(shù)霉，蓋本遮期雪發(fā)饒生決數(shù)串和批期波末伐余幫額火數(shù)濃必樣須獨(dú)與愧貸貍方聞的鴿期場初扁余執(zhí)額飽數(shù)東、宿本奶期綢發(fā)宋生遼數(shù)皇和贊期西末把余脅額顯數(shù)慢相坊等朵。魚如既教海材獅中跟表害2待-前6雙所翠示掠。期致初果借腦方除余繭額倘合獅計(jì)腐1昨0默7伯2來7同0反0攪＝拿期系初利貸側(cè)方洪余劃額糟1鉤0草7桑2倒7該0毀0本射期藍(lán)借限方魔發(fā)守生痕額狹合食計(jì)駐1登3勤4蒼8賞0廁0份＝餓本頃期職貸束方浙發(fā)異生克額統(tǒng)合麻計(jì)筍1乓3責(zé)4屈8膀0界0期揀末比借宗方惹余仍額堂合紀(jì)計(jì)臺(tái)1叛1尋0胃7土5滿0畝0嘩＝貝期背末委貸踏方影余寧額濫合已計(jì)憑1旬1循0連7婚5突0憂0三迫、抬借放貸固記控賬資法欲5復(fù)你式盒記們賬袖原砍理4膀．忠可孟以腦設(shè)贏置陰運(yùn)裝用暑雙競重哥性巨質(zhì)濾賬會(huì)戶銷。柱雙克重怖性溝賬宴戶瘦即素賬錯(cuò)戶堤性愿質(zhì)謹(jǐn)，鵲既益是幼資亮產(chǎn)竊類英賬鄙戶落又識(shí)是頓負(fù)聚債游類用賬市戶豎，高視躁其向期汪末斯余磨額土而狗定巡壽。理如碰其盯他久應(yīng)俯收賞款勻及配其待他欲應(yīng)厭付費(fèi)款崖賬冷戶市，估可乒以考合輸并找設(shè)竊置飽一抽個(gè)興“訪其尾他振往做來賤”同賬舞戶塘，每期撇末游其娛余仔額樓在份借侵方神，坡即杯為刮資懂產(chǎn)遭類蠅賬做戶擊，尤如候在藍(lán)貸厭方?jīng)Q，窄即沉為屋負(fù)為債傲類拆賬芽戶直。穴見固下跌例島：三歉、誤借使貸助記娛賬設(shè)法繡6復(fù)歇式姜記脈賬猶原振理（找二誼）嫩借浩貸元記鐵賬避法宅處送理慶程弟序喬11綠．滋編焦制味會(huì)幸計(jì)墨分離錄翠。踏會(huì)沖計(jì)貸分腥錄槍是避登句記汪賬緊戶擋名泊稱半、趁記均賬音方飾向必和達(dá)金棋額府的尖記血錄交。芹包輸括而：績會(huì)畫計(jì)殃科蛙目巧、挑記禽賬匆符旨號(hào)攜和礎(chǔ)變帆動(dòng)結(jié)金拼額充三瘡個(gè)腹要炕素器。復(fù)酒式拿記懷賬秘原割理會(huì)曠計(jì)盾分救錄票編金制誰的銷步罵驟確余定伶賬妹戶陡名邊稱分責(zé)析見確麗定焰經(jīng)謠濟(jì)因業(yè)查務(wù)店涉腳及否到每的轉(zhuǎn)賬哄戶落類毛別協(xié)、初特圖點(diǎn)和及膨其呆名刪稱確碑定愿借攔貸陡方睡向分頁析帳確無定噸每擺個(gè)趟對(duì)列應(yīng)憐賬愉戶頭應(yīng)創(chuàng)記征錄捐的濕借波貸妨方巾向確糕定館記胖錄賤金某額分緣瑞析果計(jì)喇算載記靈入薄每渠個(gè)司對(duì)除應(yīng)贏賬賭戶蔬的掩金雀額2鑼．鄉(xiāng)豐登饞賬銹、榜結(jié)臭賬萍。勵(lì)根躬據(jù)瞎編便制旁的寇會(huì)護(hù)計(jì)塔分鬧錄寇記糧入桂各責(zé)有營關(guān)字賬受戶以，雄月奧末釘要絨進(jìn)頓行唐結(jié)河賬鍋，等結(jié)貧出跑本推月然發(fā)耀生濾額牽及張期停末才余蝕額跌。（合二電）王借箭貸加記活賬頌法爐處統(tǒng)理劉程鎮(zhèn)序亂2復(fù)手式餅記惹賬那原專理3德．滔編臉制顯試特算鴨平這衡陡表周。炮根傳據(jù)騾試汪算稿平盞衡餓公慨式提，仙對(duì)迷本宰期羊各雙總樹分堡類個(gè)賬事戶蒙的岸發(fā)梯生旦額蔽和鑒余權(quán)額甩進(jìn)復(fù)行惕試護(hù)算吩平犁衡彈（躺P兔5諸4碑）濫。鈴如麥下事表彎所訂示姓。（竟二觀）樸借意貸態(tài)記風(fēng)賬蛙法你處廳理內(nèi)程勇序該3復(fù)鐮式筋記擁賬技原鋪理各葵賬隔戶杏期受初貝借剖方爹余斧額新合你計(jì)圈=兼各針賬范戶涼期壓初富貸引方裙余止額投合麗計(jì)各揭賬如戶誤本疼期脊借延方鉆發(fā)勻生剖額稠合巷計(jì)牲=對(duì)各呢賬偷戶擔(dān)本束期嗎貸子方轉(zhuǎn)發(fā)可生袖額椅合銳計(jì)各竟賬徑戶死期母末佩借南方咸余職額稍合歸計(jì)片=遍各股賬緞戶輕期喝末到貸圍方壟余寨額束合曾計(jì)試些算墊平款衡訊表自案閉例第細(xì)六戰(zhàn)節(jié)扣總帥分套類晶帳哀戶軋與桑明偵細(xì)袍分建類桐帳縣戶1閥.退總倡分患類犬賬蛋戶烤（吧總岡賬鈔或鍋一步級(jí)伐賬比戶海）定竭義P涂5素9寸是創(chuàng)根沙據(jù)由各谷個(gè)席會(huì)陶計(jì)候要刮素愈的宜具緒體騎內(nèi)膽容粥按械大蒼類酒分搜別按設(shè)懂置墨，腥用布貨攝幣已作毯為益統(tǒng)居一襯計(jì)跌量躍單敵位駛，邁用求來計(jì)提齊供微總糞括長的趙資披料伙。稼在得總多賬串賬宮戶惑中恒進(jìn)冷行策的遠(yuǎn)核致算反工庫作走稱蘇為總遇分立類揚(yáng)核辣算。格登式三政欄然式見炊P蔥6網(wǎng)1缺索陷（氧1踢）延只房誠能猛提流供帥總靜括軌資寸料（掠2笑）開只習(xí)能窮提軌供保以漁貨匆?guī)烹s計(jì)盡量獵的羨指毯標(biāo)一揭、分賬仆戶引設(shè)腹置2擊.宴明彎細(xì)害分漆類磨賬遮戶婆（愚明潛細(xì)沃賬欲、異明錄細(xì)笛賬夾戶仰）定付義P浪5骨9悶（哭它麻除到了赤應(yīng)都用珠貨掃幣邪計(jì)綁量