中級(jí)財(cái)務(wù)會(huì)計(jì)與事項(xiàng)管理知識(shí)實(shí)務(wù)

或有事項(xiàng)本章重點(diǎn)1、預(yù)計(jì)負(fù)債的確認(rèn)條件2、預(yù)計(jì)負(fù)債的計(jì)量原則3、虧損合同和重組形成的或有事項(xiàng)的處理

本章難點(diǎn)1、或有負(fù)債與預(yù)計(jì)負(fù)債的理解2、預(yù)計(jì)負(fù)債賬務(wù)處理一河、輩不午確氣定鄭性麗及休其熊概粗率可欄能攤性概性率相故關(guān)塔資叉產(chǎn)相井關(guān)獸義唐務(wù)基春本錦確六定花(森9謀5彼%蹤蝶,涉1棚0群0習(xí)%涉)男確獲認(rèn)妙確硬認(rèn)很艇可喝能議(蟻5牌0孕%鴿,穗9桑5賢%侵]本不魂確丘認(rèn)館,呢需匹披敘露亭確悶認(rèn)泉(嘴預(yù)尊計(jì)朋負(fù)巴債敘)可停能肅(武5阻%店,腸5征0銹%尼]屋不音確軋認(rèn)薯,古也市不翠披甩露打不麥確輸認(rèn)準(zhǔn),抹要澆披占露極籃小杯可沾能像(殲0侵%叉,耳5瓣%喇]發(fā)不女確翼認(rèn)嫌,問(wèn)也修不原披梳露蹄不盯確充認(rèn)團(tuán),吧一昆般姻不兆披礙露(左或衰有途資骨產(chǎn)終)佩（建或淚有辦負(fù)偶債鴿）一知、算或亭有易事侄項(xiàng)孕的燦概演念懶和充特宜征特粒征街：1穿、凱或旺有拋事基項(xiàng)漁是佩過(guò)我去楚交臺(tái)易掙或旦事片項(xiàng)飾形洞成狠的2要、泰或歪有桌事爆項(xiàng)言具陳有凝不戰(zhàn)確虛定艱性3縫、滅或堂有僻事北項(xiàng)哥的棚結(jié)重果姿只楚能喊由排未漢來(lái)高發(fā)潛生蘭的寒事蘿項(xiàng)蠅決倒定常寺見(jiàn)書(shū)的硬或毒有退事忍項(xiàng)辣有身：香未閱決銅訴扭訟蹈或黃仲嗽裁去、殘債推務(wù)汁擔(dān)匹保周、晶產(chǎn)在品助質(zhì)末量構(gòu)保漢證述（吩含蛾產(chǎn)吧品啄安異全擺保乓證斥）館、稠環(huán)位境皮污滿染嶼整享治其、域承掀諾惹、月虧駛損缺合飲同鴿、服重脆組顯義抵務(wù)膊等說(shuō)。第肉一本節(jié)版或甲有蠻事必項(xiàng)息的霧特辭征案揪例（地判航斷鮮題拐）劇在亞會(huì)識(shí)計(jì)體上汁，條凡蓋是喚具膚有勺不包確燒定維性府的曬事椒項(xiàng)脊均飄屬除于贈(zèng)或規(guī)有拋事輪項(xiàng)魂。鋤（醬）【盤答睡案萬(wàn)】搭×案抽例（脫判悠斷虛題仙）布或拒有柜事鴨項(xiàng)慢的吵原交因擇和舅結(jié)信果膏都懷具殼有繳不鵲確戶定節(jié)性跌。盒（賴）【或答緊案鼻】攀×案猶例下每列互各勉項(xiàng)著中刻，罪正糧確奮的囑有釘（壁）蘿。捕A熊.第或凳有仗負(fù)及債柜由體過(guò)端去延交其易銳或晉事低項(xiàng)石形皂成艦B拌.棟或滲有殘負(fù)拉債打只紗能仙是講潛致在暴義騎務(wù)宗C鈔.墊或越有廈事保項(xiàng)潮必姨然券形府成酷或植有風(fēng)負(fù)具債鳥(niǎo)D常.聾或任有劃負(fù)鋒債戀有偶可漿能晶轉(zhuǎn)兩化芹成噸預(yù)罪計(jì)泥負(fù)攜債答請(qǐng)案央：赴A紀(jì)D案口例債詠務(wù)牌重卵組蘇采啄用趣修成改佩其王他痕債巡壽務(wù)鄙條暫件偽且頌涉娘及絮或噸有貴條測(cè)件惰時(shí)花，曉債賠務(wù)咳人魚(yú)的娘或而有竭應(yīng)歡付檔金迷額投屬婆于裙或爸有睬事延項(xiàng)怠。鎖（竄）【簽答解案唱】自√一井、或或晚有有事機(jī)項(xiàng)今的扮確蹦認(rèn)（提一豈）鉛與叼或凈有療事巷項(xiàng)夸有摸關(guān)預(yù)的炊義書(shū)務(wù)1翅、貌預(yù)年計(jì)售負(fù)膜債：蠻確濱認(rèn)繭條網(wǎng)件剖有繡三航個(gè)姥：（別1刺）晚該濃項(xiàng)咽義謠務(wù)換為回企浮業(yè)夢(mèng)承之擔(dān)柳的漫現(xiàn)涉時(shí)診義碰務(wù)（秘2伙）港履烏行法該凍項(xiàng)抹義魄務(wù)扔很存可界能栗導(dǎo)找致咱經(jīng)麗濟(jì)壁利改益例流牙出胳企償業(yè)銳；（漲3報(bào)）井該誦項(xiàng)豪義木務(wù)鑄的遺金蹤蝶額癥能辟夠橋可碎靠怒地頁(yè)計(jì)桃量單。2立、粱或攔有拼負(fù)畝債巧：不滋確候認(rèn)耐：如細(xì)果溉與弦或尺有愚事認(rèn)項(xiàng)蹈有碌關(guān)惑的奪義出務(wù)槍不偏同啄時(shí)伏符倡合器以憂上扛三野個(gè)俗條濃件唐，睡則嫁將擊其半稱章為男或?yàn)V有碗負(fù)界債折，蹈因冬此袖，寫或妻有投負(fù)諸債釣不竄確發(fā)認(rèn)譜。第沿二唯節(jié)臺(tái)或坑有蒼事預(yù)項(xiàng)用的血確乞認(rèn)爸和籠計(jì)養(yǎng)量案紹例案（添2芬0持0階7夫）企潮業(yè)肉固陶定榜資碑產(chǎn)廟的鋪預(yù)輩計(jì)燥報(bào)亂廢矛清念理贈(zèng)費(fèi)營(yíng)用泰，朋可怒作貼為挽棄朝置迎費(fèi)雖用尚，示按莊其臺(tái)現(xiàn)謹(jǐn)值夠計(jì)喂入幸固卵定聯(lián)資餡產(chǎn)屑成為本銳，隱并混確照認(rèn)糞為逢預(yù)泄計(jì)比負(fù)景債頃。膊（宿）答億案療：繭×案狗例（少判他斷目題渠）雖對(duì)鋪特賤定炕企殊業(yè)胡而叼言章，躍凡毅是璃與妨或里有端事親項(xiàng)悠相有關(guān)漲的候義音務(wù)搭均釘應(yīng)胞確毫認(rèn)癥為失負(fù)糕債均。尤（惕）【苦答猛案株】沈×案唇例下摘列解有辰關(guān)植或禁有被事乎項(xiàng)景的杠表銷述鼻中便，峰正堂確尿的棗是穿（代）燥。瓣A悠.份或拍有俗負(fù)首債益與贏或狀有寄事直項(xiàng)肆相案聯(lián)勸系膨，錫有幫或段有蛙事陜項(xiàng)筑就削有歪或?yàn)秤懈髫?fù)攔債添B秀.蔥對(duì)窮于筍或叼有辜事慈項(xiàng)絮既蜘要宿確哲認(rèn)竟或兵有折負(fù)絹債箏，分也慈要震確希認(rèn)珍或爹有御資槐產(chǎn)謙C斷.朗由慶于送擔(dān)但保拌引吸起壯的森或飽有壇事戴項(xiàng)軌隨聽(tīng)著厲被斑擔(dān)批保憶人過(guò)債蓄務(wù)彈的扁全撫部夾清涂?jī)敹ǘㄏ妒мkD紗.脆只囑有始對(duì)喜本碼單刑位假產(chǎn)垃生袍不線利姓影統(tǒng)響啞的禽事臨項(xiàng)道，嫁才遞能錦作鬼為報(bào)或捐有萍事下項(xiàng)仗E陰.枯對(duì)仆于齡未窗決股訴鼻訟糾，胃企綢業(yè)別被勇提牧起群訴醉訟爪的催，服才爽能奏作異為石或腫有誰(shuí)事循項(xiàng)答達(dá)案踏：幸C案縱例或擺有京負(fù)君債贈(zèng)根朵本蜘就粗不箏存嶄在覽設(shè)瓜置肥科獵目翅、局編沉制鵲分業(yè)錄驢、巾填蠶列扛報(bào)能表殊的皇問(wèn)鋒題鼠，削充組其廉量脹只喜在嘴報(bào)杰表匯附疑注女中故予松以濟(jì)披踢露袋。經(jīng)（編）【餐答侮案培】茄√（鹽二燥）貍與肺或文有騰事謙項(xiàng)冠有鋤關(guān)你的毯資牢產(chǎn)：或很有之資宰產(chǎn)（仍不陰確婚認(rèn)處）或雷有懶資渴產(chǎn)炒是越指發(fā)過(guò)遼去臂交何易孕或須事妙項(xiàng)棟形振成鋤的焰潛牲在攀資晌產(chǎn)仇、鉤其星存齡在即須斬通望過(guò)擴(kuò)未益來(lái)茅不管確競(jìng)定盛事張項(xiàng)廟的騙發(fā)范生鐘或功不被發(fā)為生樸予辭以椅證兄實(shí)秀。案坑例根瞇據(jù)抱《竿企泉業(yè)輸會(huì)督計(jì)蝕準(zhǔn)磨則女—促—純或憑有按事住項(xiàng)兵》放的怕規(guī)職定貼，崗下質(zhì)列辰表慶述原中綠，脊正濕確猛的侄是地（狼）寒。A鳴．翠或溜有磁負(fù)初債半均再應(yīng)景予刊以革確軟認(rèn)B資．扁或吩有絹負(fù)聚債撲只餃有唉符艘合歇一毫定跨條泄件劇才剝能嘆確標(biāo)認(rèn)C侮．詞或向有侮負(fù)是債足均掌應(yīng)稻予艘以敵披扇露D鹿．剝或燈有衫資角產(chǎn)推只瞎有負(fù)符膊合騙一拳定帥條競(jìng)件土才冰予泊以借披熊露答酸案做：置D案憂例（釀判排斷偶題旺）淹A譜公愁司航于屆9眉月鍵份現(xiàn)狀普告折B罪公至司杰侵廊犯久了文自親己賣擁寺有煙的您專卡利洋權(quán)土，配但水截逝止倒當(dāng)機(jī)年招年旦末焦，存法撈院嘴尚精未敏做寬出串結(jié)信論變，著則警A純公泡司憶存番在叫了棉一吼項(xiàng)屢或耽有艷資丙產(chǎn)留。談（泡）【相答客案皇】還√案兆例或林有籠資叔產(chǎn)客的圾金教額長(zhǎng)即檢使訪能厘夠?yàn)⒖膳e靠匯地抗計(jì)碎量肌，襯也情不別能登編授制平會(huì)壤計(jì)鞏分反錄義。刃（押）【您答貧案窗】管√二紫、崗或盜有賴事轎項(xiàng)板的爹計(jì)目量（構(gòu)一丹）復(fù)最纖佳俯估襪計(jì)磨數(shù)志的名確器定1勿、山如狀果貴存禮在個(gè)一下個(gè)脆連懲續(xù)相范歡圍縣，容且餐該談范烘圍搞內(nèi)謝各股種售結(jié)描果晶發(fā)和生傅的第可合能枝性良相養(yǎng)同災(zāi)：則壯最棍佳監(jiān)估單計(jì)夕數(shù)凳應(yīng)加是惹該建范疼圍媽的怒上伏、眼下珍限贈(zèng)金陪額喇的著平繞均期數(shù)備。2僵、如畜果糟不電存辮在聾一亞個(gè)燭連過(guò)續(xù)含范脾圍窩，趁或趨者熔該爸范房誠(chéng)圍環(huán)內(nèi)跑各漆種梅結(jié)沖果面發(fā)虜生般的宮可秒能容性后不窮同欄：（聯(lián)1連）傅或特有挑事役項(xiàng)丘涉斗及歌單揪個(gè)痛項(xiàng)膽目床時(shí)桂，啦按勤最態(tài)可圈能覆發(fā)神生屑的熟金得額勿確激定止；（提2頌）澤或押有灣事茫項(xiàng)些涉女及室多成個(gè)籃項(xiàng)散目岸時(shí)占，喪按共各謹(jǐn)種五可襖能困發(fā)仁生線的忘金屢額父及鞏其澇發(fā)欠生稈概塌率陸計(jì)毀算蹲確普定弓。徑涉亦及趨多掏個(gè)能項(xiàng)季目課的目或珠有撫事芒項(xiàng)堤主盟要并有伴對(duì)總售從出碗商艷品蝦提刺供轉(zhuǎn)質(zhì)班量飲保犁證蛙。案和例（換單召選篇題部）悲某旗公娃司鄉(xiāng)豐因渠某困項(xiàng)掏未炊決推訴邁訟鈴而魂存膠在蝦賠少款喬的氏可翼能未性姐，詞經(jīng)邀咨深詢構(gòu)有山關(guān)暗專謊家比，閱絕沸大落多別數(shù)雙專敞家慚認(rèn)弦為藝賠火款鉆金膜額虛應(yīng)叛在浩8劍0頸0劣0充-暖1舞0尊0嘗0桃0丹元濃之轉(zhuǎn)間筒。講則扮最義佳碌估秒計(jì)浮數(shù)彈為飯（固）典元暫。A睛.墊8溝0殺0腥0頑B裝.順9艇0兇0藏0員C叼.櫻1味0寨0征0疫0架D志.達(dá)1趕8祖0肆0臨0【阿答煌案春】副B案貫例（霉單股選羞題添）語(yǔ)某纖公誕司保因榜某務(wù)項(xiàng)蜻未欲決銷訴膨訟抓而草存浮在樹(shù)賠鏈款直的?？膳材苎感院?，完經(jīng)誘咨滾詢毅有貨關(guān)翻專餅家選，僵大蛇多躬數(shù)慕專亂家蘿認(rèn)喬為戶賠苦款故金答額腰應(yīng)針為印8捏0費(fèi)0拋0架元奸，緒少煩數(shù)同專持家勝認(rèn)迅為酸賠藥款躁金改額茶應(yīng)掃為蠅1橋0紹0繩0冬0昌元局。陽(yáng)則僵最妨佳驚估大計(jì)耍數(shù)狼為陸（顯）陣元贈(zèng)。A掌.府8親0雄0霧0裙B捕.濟(jì)9粉0岔0總0蠢C液.鏡1婆0亡0農(nóng)0撤0議D衡.瘋1降8胃0摸0歡0【季答酷案祥】翅A例辭：后2凈0冰0剖7蜘年椅，挨甲窗公易司湊銷噸售煤收趙入災(zāi)為萌1槍0唇0腳0播萬(wàn)壘元得。朗甲播公姑司鼻的改產(chǎn)驗(yàn)品享質(zhì)澡量獅保方證未條棒款座規(guī)柴定漠：派產(chǎn)姑品鋤售僑出遺后首一耕年瘦內(nèi)態(tài)，品如擋發(fā)卻生塘正返常王質(zhì)碼量撕?jiǎn)柛骖}伙，皇甲巷公情司銀將艦免寫費(fèi)燈負(fù)蓄責(zé)強(qiáng)修堵理闖。母根賭據(jù)梅以雄往喘的向經(jīng)酷驗(yàn)哲，隨如陽(yáng)果蘭出義現(xiàn)只較帶小藍(lán)的標(biāo)質(zhì)濃量符問(wèn)牲題唱，刑則爛須昨發(fā)犯生繭的棵修鏟理關(guān)費(fèi)肝為借銷袖售符收禿入偽的凱1脊％炸；扔而砌如攜果屈出例現(xiàn)便較熟大閘的型質(zhì)袍量近問(wèn)斑題浙，兼則蟲(chóng)須易發(fā)劈燕生巧的哥修蘋理曉費(fèi)棗為習(xí)銷繭售章收努入劣的剃2膚％蛋。釀?chuàng)ьA(yù)塊測(cè)鍛，削本利年漿度沈已漁售岡產(chǎn)胖品梯中弓，動(dòng)有帶8話0倚％潮不聞會(huì)岸發(fā)弟生務(wù)質(zhì)期量純問(wèn)魄題彩，掙有泄1培5扔％味將型發(fā)已生驗(yàn)較液小齊質(zhì)竊量悉問(wèn)劉題躲，偏有推5抽％姨將循發(fā)濱生披較漠大工質(zhì)拐量掘問(wèn)負(fù)題川。木據(jù)星此循，紙2聚0耀0淹7智年桿年暈?zāi)├砑桌砉宜狙趹?yīng)松確使認(rèn)刪的盟負(fù)騰債悲金留額疼為晌＝敬1塊0骨0犬0鬧×襖1淺5物％彼×羊1線％翼＋紀(jì)1賺0碑0頌0象×經(jīng)5叮％種×只2疲％愚＝悼2殼.燥5炸萬(wàn)猜元（皆二耗）理預(yù)村期類補(bǔ)畜償壤額嘩的班確呆定預(yù)平期府可薪獲抽得慈的劍補(bǔ)汪償齡只猴能艇在基奏本轟確袖認(rèn)能支夠伙收祥到族時(shí)胡，錢作羊?yàn)橘Y斬產(chǎn)衛(wèi)單蘆獨(dú)確嗎認(rèn)童，啊確認(rèn)認(rèn)燥的抱金盲額不岡能碌超涼過(guò)預(yù)腥計(jì)價(jià)負(fù)域債魔的縣賬變面彩價(jià)矩值耐。對(duì)鹽或竭有盆事罩項(xiàng)侮的舒計(jì)盡量城，異應(yīng)墓注核意計(jì)訴膚訟憐費(fèi)賽的瀉說(shuō)奧法宋。案孤例（妻判坑斷終題搏）碑某摟公煙司抱因周一總或賢有陣事獄項(xiàng)教同汗時(shí)里符陜合吹三莊個(gè)脆條陳件蜂而陵確納認(rèn)幻玉了躺7潛0苗0浪0四元滔的行預(yù)鋸計(jì)喉負(fù)似債午，親該惡或省有討事禮項(xiàng)逼所陪需違支價(jià)出日預(yù)休期?？珊祻目系诿头阶肢@裂得麥5鴉0誤0地0悲元粱補(bǔ)鑄償拖，祥而陳且拿很宇可紐奉能距收音回回。假則褲該葡公右司閥應(yīng)獎(jiǎng)當(dāng)巡壽確殘認(rèn)歲5車0鋤0念0仔元雞的風(fēng)資平產(chǎn)鏡。用（監(jiān)）【醬答劉案座】籠×案蝕例（毫判握斷茂題且）偶某俗公沸司尼因達(dá)一塌或決有育事永項(xiàng)叢同茫時(shí)暢符悟合圈三廁個(gè)腫條遞件笛而支確宵認(rèn)妙了堵7雨0慌0立0夏元彼的僅預(yù)辛計(jì)威負(fù)及債吉，疏該繞或壤有明事與項(xiàng)梳所簽需報(bào)支昏出膨預(yù)氧期冊(cè)可幻玉從歉第瞞三詞方碑獲來(lái)得釀5女0悼0冤0裁元片補(bǔ)延償捏，久而扁且胃基邪本吉確煩定只能茅夠脈收務(wù)回笛。瞧則爸該震公羨司蜓應(yīng)刪當(dāng)坡確厲認(rèn)足2散0自0高0只元壯的僅預(yù)宣計(jì)警負(fù)季債次?；荩ㄌ撸舅ゴ鸶秆凇抠I×案脖例一扭樁費(fèi)經(jīng)捐濟(jì)烏案逗件柴，刪A站公收司畜很訴可蚊能側(cè)發(fā)耐生蟻賠煎償技支鴉出秩，悟賠名償馬金蟲(chóng)額秧在資8漠0建—聾1謀0勵(lì)0皮萬(wàn)掌元熄之襪間勸，嘆A宵公狼司稱需捷承唉擔(dān)戰(zhàn)訴苦訟緒費(fèi)打2炸萬(wàn)村元始。吧如法果我敗竹訴床，賓將豎獲約得沾保靠險(xiǎn)泳公職司亦賠捆償簡(jiǎn)5鎮(zhèn)0澆萬(wàn)侵元朗。（純1悔）危確調(diào)認(rèn)駝?lì)A(yù)廁計(jì)浪負(fù)完債鍛：借釀：校營(yíng)效業(yè)那外雹支孤出風(fēng)9歇0管讓理發(fā)費(fèi)電用魄2貸崗：叼預(yù)紫計(jì)剛負(fù)棚債賴9跪2（遙2賢）筑確眨認(rèn)繞預(yù)近期依可子獲庫(kù)得清的斜補(bǔ)叮償借之：如其護(hù)他購(gòu)應(yīng)全收處款豪5掛0貸圾：烤營(yíng)搶業(yè)等外與支或出呢5稅0一木樁為經(jīng)創(chuàng)濟(jì)蒙案濁件飄，晨A倍公幫司律很合可戀能挑發(fā)腥生陡賠與償眉支伙出蛋，捐賠徐償暖金擊額闊在棚8雖0板—添1跪0株0聽(tīng)萬(wàn)枯元居之占間務(wù)，頓A氏公橡司哄需腫承浸擔(dān)設(shè)訴阿訟袖費(fèi)躲2翼萬(wàn)算元偵。警如俘果行敗貴訴然，擴(kuò)將追獲剛得贏保事險(xiǎn)占公火司傾賠稻償淋1緣瑞0秀0圈萬(wàn)址元稈。（壯1用）很確供認(rèn)弓預(yù)紗計(jì)柴負(fù)歌債召：借生：柏營(yíng)罷業(yè)癥外徹支胞出島9信0管濾理頭費(fèi)允用冤2貸誕：境預(yù)沸計(jì)誼負(fù)莖債潑9愧2（昆2員）江確昆認(rèn)襖預(yù)潛期邊可冷獲艙得界的螺補(bǔ)損償借脅：懇其軍他沉應(yīng)勁收顛款蓄9求2貸爽：姑營(yíng)田業(yè)穩(wěn)外塊支襲出便9憤2A才公書(shū)司趕于都2短0政0圍7葵年蜓1芳0鑼月裁受喬到職B呀公司司巖的叼起卵訴知，廟B雹公聰司均聲走稱鈴A邀公雀司趁侵恭犯域了蹦B炭公稼司救的制軟貿(mào)件具版憐權(quán)伶，崗要引求鼠A職公哨司更予委以退賠絡(luò)償基，蜘賠病償述金罰額呀為百3加0賢萬(wàn)巖元觀。砌在突應(yīng)尸訴塊過(guò)祝程微中完，尋A翼公蛾司慮發(fā)億現(xiàn)剝?cè)V義訟對(duì)所或涉激及你的笑軟辨件步主線體劣部葉分浴是反有流償蠢委第托蠶C亂公傷司覆開(kāi)批發(fā)喇的累。爪如扇果早這圈套翠軟劉件怠確捷有瓜侵蔑權(quán)毅問(wèn)拌題佳，群C豈公編司章應(yīng)斧當(dāng)箭承岡擔(dān)鄭連瘦帶捕責(zé)盾任兩，宏對(duì)胃A限公般司持予衛(wèi)以樹(shù)賠抓償泄。訴A揀公扛司粱在午年刊末鑒編咸制瞧會(huì)商計(jì)業(yè)報(bào)英表脂時(shí)鵝，襯根爐據(jù)弦法乘律嗚訴綢訟縱的訊進(jìn)處展離情蝦況海以輔及百律引師浴的濫意脈見(jiàn)永，艘認(rèn)造為曾對(duì)湊B湖公妻司濾予仿以漏賠播償糞的姓可慎能賓性讀在勺5扭0已％法以壇上榮，冊(cè)最守有坊可螞能妹發(fā)受生岸的粘賠炎償茅金渡額匪為扭2朗0媽萬(wàn)橋元懇；翅從希C非公哨司和得傷到坐補(bǔ)址償損基覆本牛上掃可溫以效確貸定尾，浸最零有屈可積能亂獲泡得篇的覺(jué)賠隸償恢金笑額蹲為墓2捷2嚼萬(wàn)殘?jiān)?。眉在限上畢述蓬情緩況腳下友，震A希公肆司忽在拌年倚末栽應(yīng)萍確棗認(rèn)岔的蠶負(fù)掌債散和薯資衫產(chǎn)闖分陳別銳是閉（糞）扁。A殼．明2怪0痛萬(wàn)看元弟和泉2厲0曉萬(wàn)鞠元亭B匹．鞠2色0滾萬(wàn)傍元響和岔2窄2浙萬(wàn)漆元C產(chǎn)．首3塔0誕萬(wàn)闊元竊和世2買2透萬(wàn)燒元諷D己．櫻3飯0被萬(wàn)坐元差和農(nóng)2盾0皺萬(wàn)欺元答紛案際：閱A（境三俱）耍預(yù)腫計(jì)爭(zhēng)負(fù)貢債孩計(jì)噴量尾需旅要拾考呢慮蘆的概其芹他切因努素1檢、患風(fēng)檔險(xiǎn)宰和厚不礙確賽定衫性2順、睛貨欲幣丹時(shí)逼間光價(jià)逗值3垮、摩未源來(lái)鋼事惹項(xiàng)4她、溉資塘產(chǎn)稱負(fù)娛債盒表味日蛇對(duì)桶預(yù)環(huán)計(jì)肝負(fù)噴債漁賬滲面椅價(jià)幟值牲的睛復(fù)敞核有爭(zhēng)確勉鑿評(píng)證駕據(jù)績(jī)表汗明狹該鍵賬墨面庭價(jià)佳值抗不恩能榮真疊實(shí)浮反書(shū)映乎當(dāng)癢前睛最蕉佳役估怒計(jì)佳數(shù)騙的塞，晌應(yīng)裹當(dāng)卻按塞照債當(dāng)咳前素最京佳批估城計(jì)襪數(shù)湯對(duì)齡該玻賬擇面想價(jià)仙值陽(yáng)進(jìn)丑行娘調(diào)呈整貓。音（租重群點(diǎn)嘆掌些握腫）第倉(cāng)三心節(jié)供或謊有星事可項(xiàng)熔會(huì)避計(jì)吵處坐理巡壽原挖則最的錦運(yùn)塵用一磨、蠟未寶決說(shuō)訴稿訟險(xiǎn)或古未迫決替仲寬裁如句果佳確瓜認(rèn)矛：借弱：就管災(zāi)理秧費(fèi)買用山—映訴識(shí)訟菌費(fèi)營(yíng)鏡業(yè)你外啄支這出尾—渣賠怠償終支周出貸冊(cè)：孕預(yù)泉計(jì)終負(fù)拿債二壯、磚債灰務(wù)客擔(dān)餐保三厚、逼產(chǎn)困品智質(zhì)秤量全保踐證1歷、往計(jì)肚提緣瑞時(shí)逮：姜2煮、館發(fā)婦生會(huì)時(shí)?。航瓒辏焊戒N指售世費(fèi)絕用秤借費(fèi)：狡預(yù)階計(jì)迅負(fù)竭債貸沸：澇預(yù)抽計(jì)撲負(fù)豎債吹貸妻：觸銀駕行謊存務(wù)款波/浪庫(kù)編存察現(xiàn)承金網(wǎng)等案吳例（來(lái)單折選旺題單）桐某舊公費(fèi)司證“皆預(yù)悶計(jì)暗負(fù)貸債傍―辨―銹A研產(chǎn)愧品勤質(zhì)紙量傷或刻安姨全唯保央證祖”云科查目枕2擔(dān)0處0鞏7膀年授6副月帳3花0濁日浩的霞余和額昏為償1高5攤0繳0受元綱，鋼A紹產(chǎn)品品議的嶼保濟(jì)修雕期豈于掀2劍0龜0搖7繪年倡8址月贈(zèng)3委1華日騾結(jié)稍束鞏。象則桐8魄月湯末鑒，賽該喜科球目歌余攝額饑為血（梨）懂元譽(yù)。A我.登0紙B缸.液1鐵5便0詠0暑（熱貸沃方礙）印C領(lǐng).若1堪5拳0鹽0機(jī)（誓借透）甘D泄.恢以雷上炕均辭不客是【櫻答懇案劫】斃A案掌例甲嚷公枕司碼為偷2趙0巨0搏8滑年線新環(huán)成幅立炕的鬧企奪業(yè)合。蠶2毅0嶄0箱8明年鑒該斯公戀司伍分嚴(yán)別銅銷常售秤A挪、紋B轟產(chǎn)嘩品銅1吵萬(wàn)悉件透和若2敘萬(wàn)喬件利，寇銷曬售排單伶價(jià)股分殼別駕為成1頌0剩0嫌元服和蘋5陡0芽元塊。晨公江司種向象購(gòu)坡買縣者昏承扛諾摩提抱供黃產(chǎn)丟品瀉售院后還2砍年怠內(nèi)躍免啊費(fèi)迎保令修僑服揭務(wù)山，汪預(yù)匪計(jì)戴保席修炕期蹤蝶內(nèi)肉將伙發(fā)專生待的碧保嚇修亡費(fèi)妹在鼻銷獄售技額艷的證2擊%灑～言8臉%北之哲間擠。羨2臭0趟0槽8協(xié)年蘋實(shí)宗際鐘發(fā)指生蛋保何修寄費(fèi)籠1勺萬(wàn)負(fù)元炸。壓假謹(jǐn)定剖無(wú)甩其茶他有或敬有令事?lián)繇?xiàng)炮，田則晚甲趴公凡司愉2縫0刊0踩8權(quán)年炮年赤末厲資憑產(chǎn)晉負(fù)象債類表澡“朵預(yù)告計(jì)柏負(fù)隙債弟”腰項(xiàng)寸目同的艇金經(jīng)額嘩為攀（爽）窗萬(wàn)塌元鼠。晌A吩.躍3丸B春.遭9到C菌.隨1罩0旅D青.以1濁5【級(jí)答鑰案戒】窯B四義、鑼虧岡損恢合叫同如抄果合螞同脊的排存遼貨合不若存愛(ài)在，孫執(zhí)領(lǐng)行石合惠同擔(dān)估針計(jì)號(hào)將雀要燒發(fā)宮生泡的壟損趟失罵，屬似于殘?zhí)澇睋p泊合緩?fù)?；如斧果合擋同駕的劑存孕貨裙存赤在，舊執(zhí)左行冬合棍同窮估薯計(jì)避將利要虧發(fā)月生舟的豬損歡失譽(yù)，不紙屬繁于鴿虧鈴損敞合則同查，計(jì)芽提釣存代貨柜跌申價(jià)截準(zhǔn)透?jìng)浔?。案番例某律公茅司條2映0志×涂7瓶年梅1衣月凱采焦用謎經(jīng)刺營(yíng)烏租網(wǎng)賃膝方伙式弊租總?cè)胛晟戤a(chǎn)唱線織生扎產(chǎn)說(shuō)產(chǎn)叼品型，估租帖賃修期外3滲年移，宇年宏租掀金底1話0誼0身萬(wàn)助元富，篩生灘產(chǎn)念的刊產(chǎn)扇品隔預(yù)屑計(jì)樣每題年超均羅可指獲皆利賞。溪2嗚0舞×劃8均年昏1杯2捷月谷，丙市仇政舌規(guī)嬸劃背要趕求淹公財(cái)司余遷估址五，廉加逆之離宏貼觀詢政栗策桃調(diào)斯整突該其公肥司猶決您定順停棒產(chǎn)因上秒述洞產(chǎn)今品攝，勝原頁(yè)經(jīng)癥營(yíng)武租無(wú)賃急合付同巡壽為也不拒可度撤外銷宇合括同煌，佩還氧要趙持偶續(xù)胸1賠年綁，師生漆產(chǎn)堆線博無(wú)紹法近轉(zhuǎn)教租承給釘其偶他抖單沫位跡。騎此微時(shí)撥，耐該福公泉司所執(zhí)婚行英原剩經(jīng)牢營(yíng)叫租療賃監(jiān)合沿同津發(fā)鳳生稀的宜費(fèi)欠用增很蹦可戚能臟超帳過(guò)叮預(yù)臘期姿獲烈得蹤蝶的喇經(jīng)照濟(jì)森利賺益夾，罰該判租邀賃等合臣同降變踐為短虧?rùn)?quán)損變合掠同偉，袍應(yīng)庫(kù)當(dāng)簽在紅2障0賠×?xí)?捕年堤1諷2梳月扯3猴1預(yù)日藍(lán)根殺據(jù)侄未尸來(lái)寶期改間旺（歪2蜻0利×平9魔年沈）息應(yīng)則支關(guān)付捏的殲租蠶金賺確伐認(rèn)里預(yù)啦計(jì)謎負(fù)微債石。案醋例凡導(dǎo)虧且損著合姨同潑，桐一妻定挖會(huì)聰形供成吩現(xiàn)槽時(shí)擔(dān)義斗務(wù)石，仔而第且腐該守義薯務(wù)弊的勿金吊額解一睜定即會(huì)傲很翠可斷能耳引集起繳經(jīng)族濟(jì)諒利羞益津流股出拐企誰(shuí)業(yè)壯，食因茄而恢應(yīng)曾當(dāng)看確喚認(rèn)本為濫預(yù)錫計(jì)鬧負(fù)弄債救。漲（邪）【梁答鋸案編】臥×案鼻例關(guān)妄于崇或銹有孟事移項(xiàng)拳，加下黃列推說(shuō)僚法師中禁正霞確媽的售是劇（柔）替。役A銷.嫂待沒(méi)執(zhí)欺行錦合框同視變株成遣虧偶損仁合紡?fù)虻膽?，核該擾虧手損占合姓同徐產(chǎn)第生掌的粗義我務(wù)授滿盲足氏或嫩有截事違項(xiàng)片確氏認(rèn)致預(yù)救計(jì)鞭負(fù)燈債解規(guī)辣定鍬的竄，即應(yīng)示當(dāng)更確慰認(rèn)瓶為倚預(yù)頁(yè)計(jì)支負(fù)券債贏B授.柴待厭執(zhí)尖行誦合門同永變中成乎虧貼損染合星同剝的剝，堵應(yīng)臂當(dāng)移確縱認(rèn)強(qiáng)為炒預(yù)擔(dān)計(jì)半負(fù)則債校C披.浮企給業(yè)喜應(yīng)鉛當(dāng)甘就役未云來(lái)竊經(jīng)蜻營(yíng)養(yǎng)虧挑損榴確枯認(rèn)則預(yù)凝計(jì)占負(fù)幕債裕D政.純企禽業(yè)飾在耕一宏定浴條溜件釋下次應(yīng)魔當(dāng)屑將檔未挖來(lái)祖經(jīng)篩營(yíng)腿虧茫損喪確降認(rèn)支預(yù)護(hù)計(jì)怨負(fù)鮮債【持答蹲案糠】據(jù)A案泉例（倚2塘0靠0況7諒年?duì)C單撲選傭題農(nóng)）鵲2秧0呢0對(duì)7森年惕1握月批2揉日逆，蒜甲學(xué)公晚司茂與番乙微公不司且簽盛訂臟不皂可確撤繭銷承的身租丙賃綿合跪同小，隊(duì)以普經(jīng)效營(yíng)對(duì)租凳賃扁方惡式丙租罰入敢乙慚公從司飾一隊(duì)臺(tái)威機(jī)銅器青設(shè)璃備總，邪專肥門旅用荷于釣生胳產(chǎn)僚M可產(chǎn)自品精，魂租鏟賃螺期煎為戒5第年梳，墳?zāi)晡沧怛T金棉為助1奧2憲0拆萬(wàn)蕉元樣。督因貓M糠產(chǎn)唯品增在傷使醫(yī)用蓋過(guò)倒程宗中崗產(chǎn)飲生貼嚴(yán)女重昨的詢環(huán)匠境留污介染騎，吸甲污公賣司綠自復(fù)2弓0回0獸9韻年盞1匯月伯1寶日介起丑停臥止各生芬產(chǎn)滾該姨產(chǎn)慘品伏，栗當(dāng)陸日擠M熊產(chǎn)策品混庫(kù)紋存番為控零縫。床假字定挎不培考魚(yú)慮芬其搶他瘦因丸素科，裙該文事環(huán)項(xiàng)覆對(duì)幕甲擋公鎮(zhèn)司列2郵0辟0豬9怎年及度糠利桌潤(rùn)什總拐額晝的媽影爐響駐為平(置)迅萬(wàn)激元芬。A滿.勇0道B動(dòng).謎1纏2推0繩C圈.堪2精4距0饞D升.問(wèn)3氣6預(yù)0【壁答廳案斑】午D案哈例A輸公挖司興兩滅年泄前汁采磨用眉經(jīng)約營(yíng)逼租際賃述方裹式襯租贊入攪機(jī)合器闖一埋臺(tái)行用效于析生晝產(chǎn)額甲些產(chǎn)協(xié)品擔(dān)，貴租聾賃腫期捕3盟年丸。鹿根捆據(jù)恒租慌賃菜合膠同跟規(guī)蠢定遭，轉(zhuǎn)A朽公芽司才每足年膊應(yīng)劍支堆付厲租皇金紹1姜0季萬(wàn)渾元意，搶租盤賃狀合棍同盾不騙可集撤抗銷姓。披2階0裙0城7端年趴1孩2營(yíng)月會(huì)3售1穗日弦，混由到于鋸市肥場(chǎng)薯規(guī)女劃現(xiàn)需古要挺A鋼公牧司牛不站得健不潛停昆止用生順產(chǎn)世甲炸產(chǎn)障品遇，通拆風(fēng)遷生甲功產(chǎn)淡品致生增產(chǎn)率車咐間煩，退但啞仍盼需貨承飼擔(dān)盲一濁年溫的很租網(wǎng)金鞠支愧付善義銹務(wù)喊，現(xiàn)而盆且階預(yù)晃計(jì)諒繼浩續(xù)要執(zhí)哀行播該弱租溫賃忌合謹(jǐn)同腸不悠可吉避堂免臣的袋要卸發(fā)爺生則的顧費(fèi)箱用檢很艘可求能支超敢過(guò)稀預(yù)灣期抗獲療得鄰的紹經(jīng)們濟(jì)慣利畢益基。瓣則仙下踏列養(yǎng)關(guān)虛于壘A犯公途司班的棍說(shuō)瓦法悶中崖，加正頂確胸的似說(shuō)摧法兩有譽(yù)（睜）肅。A潮．每存烈在仇一邀項(xiàng)愈或撞有贊事傾項(xiàng)研B稱．蝦應(yīng)枝當(dāng)銳確郵認(rèn)需一狂項(xiàng)鵝或旋有漁負(fù)暈債C餡．灘應(yīng)派當(dāng)懸確敬認(rèn)梅1青0黎萬(wàn)刃元昌的把預(yù)貸計(jì)馬負(fù)危債D靜．穗該蚊租今賃氏合呢同圍已按轉(zhuǎn)硬變米為味虧根損黨合疏同【鳳答司