企業(yè)財(cái)務(wù)會(huì)計(jì)的基本準(zhǔn)則

財(cái)務(wù)會(huì)計(jì)實(shí)務(wù)《財(cái)務(wù)會(huì)計(jì)實(shí)務(wù)》課程是會(huì)計(jì)專(zhuān)業(yè)的專(zhuān)業(yè)核心課，是會(huì)計(jì)專(zhuān)業(yè)課程體系中承上啟下的關(guān)鍵環(huán)節(jié)。經(jīng)過(guò)《會(huì)計(jì)基礎(chǔ)》入門(mén)課后，通過(guò)本課程學(xué)習(xí)，更快、更好地引導(dǎo)我們進(jìn)入會(huì)計(jì)領(lǐng)域，給學(xué)生打下扎實(shí)的會(huì)計(jì)核算功底，熟練掌握會(huì)計(jì)核算技能，為《財(cái)務(wù)管理》、《會(huì)計(jì)報(bào)表分析》、《審計(jì)》等后續(xù)課程奠定堅(jiān)實(shí)基礎(chǔ)。

課程性質(zhì)與任務(wù)

《財(cái)務(wù)會(huì)計(jì)實(shí)務(wù)》課程的重點(diǎn)是在理解權(quán)責(zé)發(fā)生制的會(huì)計(jì)核算基礎(chǔ)上，恰當(dāng)運(yùn)用歷史成本、重置成本、可變現(xiàn)凈值、現(xiàn)值、公允價(jià)值等計(jì)量屬性，采用合理的會(huì)計(jì)核算方法，對(duì)企業(yè)發(fā)生的各類(lèi)會(huì)計(jì)業(yè)務(wù)與事項(xiàng)進(jìn)行確認(rèn)、計(jì)量、記錄和報(bào)告。各類(lèi)經(jīng)濟(jì)業(yè)務(wù)與事項(xiàng)主要有：貨幣資金、應(yīng)收款項(xiàng)、存貨、投資、固定資產(chǎn)、無(wú)形資產(chǎn)、負(fù)債、所有者權(quán)益、收入費(fèi)用利潤(rùn)及會(huì)計(jì)報(bào)表編制。課程內(nèi)容理隆論捷與窗實(shí)我踐艘雙盟向痛、萍多焰步鉆驟纏考估核剪：1雞、之考辦勤誦、陳課就堂罪討虛論系占斃5牧%稻；2院、影平捎時(shí)符作懸業(yè)喚占曠5堆%旱；3掠、貢章凈節(jié)佳測(cè)很試底占佛2問(wèn)0雨%旺；4叔、院實(shí)插踐褲測(cè)創(chuàng)試碰占液2鉤0頁(yè)%稠；5鋸、慌期屠末倉(cāng)考剝?cè)嚑I(yíng)5消0各%勻。考都核幅評(píng)限價(jià)第終一掉章敢概瞇述教盡學(xué)籌目棟的通鈴過(guò)壘本幻玉章題學(xué)厲習(xí)科，替理稀解湖企顛業(yè)崇財(cái)恩務(wù)卵會(huì)汪計(jì)毒的杜概肢念喜、堪核繞算何對(duì)惰象秋、米職倉(cāng)能月；字理礙解薄會(huì)教計(jì)脊準(zhǔn)即則扇的伯構(gòu)外成挪；危掌騙握個(gè)會(huì)跨計(jì)勤假獎(jiǎng)設(shè)搜、鄉(xiāng)豐會(huì)咬計(jì)判信米息滋質(zhì)典量筐要柜求老、乖會(huì)柿計(jì)盯要提素正的跟概嫁念藝、妖計(jì)煌量慨屬回性板。重夢(mèng)點(diǎn)虛與尖難泄點(diǎn)計(jì)腔量倒屬鹽性蹲的脾理樓解第但一蛙章扁概領(lǐng)論第兩一答節(jié)浙企賞業(yè)醋財(cái)聾務(wù)雜會(huì)龍計(jì)候概鍛述第詠二牧節(jié)勢(shì)企袋業(yè)恐會(huì)約計(jì)架準(zhǔn)板則第福一兄節(jié)盜企粥業(yè)乳財(cái)碑務(wù)腔會(huì)叮計(jì)銜概殊述一湊、豬企母業(yè)東財(cái)嗎務(wù)學(xué)會(huì)匹計(jì)標(biāo)的幕概剝念（查一再）凝企貫業(yè)惹財(cái)?shù)駝?wù)而會(huì)滾計(jì)伶的遞概軌念它達(dá)是躺以術(shù)貨萌幣沙作丹為天主央要菜計(jì)穗量蔑單克位諒，反收映誼和裳監(jiān)寸督漸一旗個(gè)稠單痰位私經(jīng)偵濟(jì)治活域動(dòng)稱(chēng)的謎一懼種經(jīng)絨濟(jì)深管誦理被工現(xiàn)作杏。（命二躬）舌企玩業(yè)教財(cái)匙務(wù)仙會(huì)范計(jì)媽的展對(duì)吳象1偵、概滲念撥：倡指注企鄙業(yè)介財(cái)樹(shù)務(wù)槍會(huì)對(duì)計(jì)驕所悠要憶核頸算箏與銳監(jiān)匆督室的染內(nèi)船容乘。澡可鞏概廊括鳳為瓣以疑貨桃?guī)诺研尾绞脖砗宫F(xiàn)飽的踢經(jīng)逼濟(jì)派活泄動(dòng)志或愛(ài)資抽金手運(yùn)糾動(dòng)滿。2欣、具殺體王內(nèi)天容任：胖以晚工竟業(yè)挎企茶業(yè)倡為燭例池，滾包描括大：衣資辱金及投漲入蟲(chóng)、書(shū)資四金鼠運(yùn)的用破（志循戚環(huán)惰與民周圾轉(zhuǎn)扇）縫、南資特金素退酷出傭等二躺、眨企全業(yè)殃財(cái)崖務(wù)或會(huì)但計(jì)保的羞特稱(chēng)點(diǎn)財(cái)務(wù)會(huì)計(jì)管理會(huì)計(jì)向外部關(guān)系人提供企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果、現(xiàn)金流量等信息。向企業(yè)內(nèi)部提供經(jīng)營(yíng)規(guī)劃、經(jīng)營(yíng)管理、預(yù)測(cè)決策等信息。反映過(guò)去的信息，為外部提供所需數(shù)據(jù)。反映未來(lái)的信息，為內(nèi)部管理部門(mén)提供數(shù)據(jù)。三首、唉企篩業(yè)窗財(cái)駝務(wù)倒會(huì)臂計(jì)梳的里職丘能企莊業(yè)杏財(cái)年務(wù)糧會(huì)比計(jì)骨的緣瑞職貌能葉是仗指循其想在蒙企后業(yè)蜂經(jīng)呈濟(jì)筒活系動(dòng)銹過(guò)惹程逼中警所冰表女現(xiàn)翻出芬來(lái)議的不本低身景固鍛有洋的跑功句能包進(jìn)括鞋：失基期本墨職祥能缸、粥延抗伸眾職形能（涂一號(hào)）近企訂業(yè)沒(méi)財(cái)愚務(wù)沾會(huì)外計(jì)背的宗基踏本任職悄能核豆算步職幅能監(jiān)殲督哈職繭能二嶼者級(jí)相蹤蝶輔箭相氧成厲、或辨儲(chǔ)證匪統(tǒng)農(nóng)一（紀(jì)二遭）賄企貼業(yè)螞財(cái)宗務(wù)姥會(huì)讓計(jì)我的斥延鴨伸較職害能預(yù)先測(cè)減經(jīng)析濟(jì)代前欺景駁；參鍵與兄經(jīng)差濟(jì)虹決握策動(dòng)；計(jì)躁劃巡壽組禮織義；評(píng)倚價(jià)駕經(jīng)理營(yíng)需績(jī)變效衫等喉職管能征。第屑二坑節(jié)咸企稠業(yè)哪會(huì)熟計(jì)魚(yú)準(zhǔn)難則我雕國(guó)織會(huì)殊計(jì)忌規(guī)鞏范同（桐標(biāo)顛準(zhǔn)壟）攜體鑒系欺圖會(huì)計(jì)法企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則具體準(zhǔn)則

會(huì)計(jì)制度會(huì)計(jì)工作全秋國(guó)蒼人鳳大嘴常摩委營(yíng)會(huì)國(guó)蓬務(wù)捉院橫/淚財(cái)嶄政古部一吊、請(qǐng)企芳業(yè)組會(huì)衰計(jì)評(píng)準(zhǔn)窯則（坊一銹）企種業(yè)腎會(huì)謝計(jì)篇準(zhǔn)款則澇的犁概嫁念又聾稱(chēng)里企獻(xiàn)業(yè)嗓會(huì)寺計(jì)隸標(biāo)跟準(zhǔn)炸，系是夠所段有居企術(shù)業(yè)板會(huì)劇計(jì)榴工液作依的原基產(chǎn)本緣瑞核泄算薪規(guī)善范顯。一社、猶企少業(yè)泊會(huì)菜計(jì)永準(zhǔn)漸則（糕二賊）榆企槐業(yè)齡會(huì)框計(jì)筋準(zhǔn)橫則問(wèn)的里制畝定承和星實(shí)調(diào)施尋的插意劃義我魯國(guó)暗企優(yōu)業(yè)艷會(huì)粒計(jì)重準(zhǔn)洋則慎自生1鴿9侮8共8噸年外開(kāi)搬始唇研煉究奇起甩草梨，究正挖式圾發(fā)鵲布秒是上1款9屢9碎2浙年慌1棗1貓?jiān)聬?量0長(zhǎng)日快，躲正帝式?jīng)r實(shí)秘施預(yù)是烏1潛9轎9珠3鐮年怪7售月女1矩日丸。一私、壁企晌業(yè)岡會(huì)同計(jì)盒準(zhǔn)迫則（肝二沖）蹄企朝業(yè)左會(huì)就計(jì)逮準(zhǔn)圓則步的聲制死定紙和效實(shí)罰施擠的派意貫義2弄0昏0扣6軌年雨2勻月僵1詳5談日璃發(fā)身布草基緩本旺準(zhǔn)剛則衡和冊(cè)3筐8姿項(xiàng)挎具公體祖準(zhǔn)察則攀，久2填0貓0棄7拜年求1尤月釘1村日竹起慘在判上漏市午公天司泄范爬圍峰內(nèi)秩施粱行到，敬鼓瘋勵(lì)火其置他名企乒業(yè)罷執(zhí)緒行綢。執(zhí)慈行先新涼3判8透項(xiàng)鳴具威體庭準(zhǔn)驚則歷，狹不屯再扭執(zhí)朱行伸原牙會(huì)制計(jì)越準(zhǔn)禍則馬、純《冤企蝕業(yè)蒼會(huì)股計(jì)妄制澡度乘》屬、琴《頌金販融艱企槍業(yè)及會(huì)采計(jì)掙制怖度予》牌。新途會(huì)政計(jì)患準(zhǔn)回則統(tǒng)匪一水會(huì)膊計(jì)掏核委算酸規(guī)壓范重、兆加事速輩會(huì)拴計(jì)國(guó)堅(jiān)際醫(yī)化斧進(jìn)防程一欄、立企歌業(yè)野會(huì)伴計(jì)軟準(zhǔn)爪則（部三顯）僚企它業(yè)澤會(huì)足計(jì)度準(zhǔn)住則放的胡結(jié)里構(gòu)1冬、遲基傍本籮會(huì)有計(jì)叮準(zhǔn)蒼則包村括懲企剃業(yè)想會(huì)貞計(jì)腎報(bào)籠告勇的候目奸標(biāo)狂、瓣會(huì)紙計(jì)捐假美設(shè)建、稼會(huì)恭計(jì)迷信奴息零質(zhì)嘆量育要礙求乎、卷會(huì)垃計(jì)危要比素躲、蛙會(huì)渴計(jì)雷計(jì)陸量鐵、濾財(cái)撈務(wù)毒會(huì)理計(jì)挽報(bào)宜告養(yǎng)，鉗也辦是冷制洋定培具腐體精會(huì)招計(jì)共準(zhǔn)功則割的橡依射據(jù)2效、紋具御體膝會(huì)案計(jì)赴準(zhǔn)壇則苦：律對(duì)同基撐本蓬業(yè)囑務(wù)炊、腔特叔殊哨行球業(yè)渠的嶼會(huì)手計(jì)肅核磁算杏和全會(huì)栽計(jì)討信家息爐披晴露郊作童出茶明暮確嫁規(guī)繪定慶，墻目嚷前炕已媽發(fā)肯布殃實(shí)眾施迷了望3遠(yuǎn)8卸項(xiàng)一行、攀企兆業(yè)密會(huì)佩計(jì)停準(zhǔn)贏則（候四廳）基譯本身會(huì)奸計(jì)林準(zhǔn)君則冬的陽(yáng)內(nèi)躬容1英、贈(zèng)企散業(yè)朗會(huì)廈計(jì)妖報(bào)烏告安的龍目企標(biāo)2出、隱會(huì)鋼計(jì)命假絞設(shè)3吊、奏會(huì)辮計(jì)姻信繪息英質(zhì)最量挑要翅求4獨(dú)、悶會(huì)霉計(jì)蘋(píng)要惑素5擊、丟會(huì)表計(jì)攏計(jì)塑量6糞、員財(cái)桂務(wù)航會(huì)螞計(jì)刪報(bào)賄告1袖、棉企沖業(yè)狠會(huì)恥計(jì)轟報(bào)奴告黎的崇目爬標(biāo)向府財(cái)惜務(wù)生會(huì)句計(jì)躺報(bào)交告咸使點(diǎn)用馬者蔑提割供阻與績(jī)企匹業(yè)流財(cái)數(shù)務(wù)拿狀朽況杯、擠經(jīng)廈營(yíng)深成承果娃和億現(xiàn)色金逢流跪量引等鬼有鉗關(guān)昨的紹會(huì)斯計(jì)并信柴息不；反疫映貝企纖業(yè)斧管益理育層陷受保托列責(zé)蠻任染履免行香情董況蹤蝶；有謎助奇于買(mǎi)財(cái)斑務(wù)寺會(huì)席計(jì)碌報(bào)庸告優(yōu)使驢用硬者所作澡出錄經(jīng)罵濟(jì)浩決唐策港。2簡(jiǎn)、尿企燦業(yè)鼓財(cái)煙務(wù)祥會(huì)跳計(jì)斜核伸算浸的書(shū)基度本貢假貞設(shè)（良1蛇）會(huì)閱計(jì)趟主瘡體是牙指蓄企另業(yè)燒財(cái)瓣務(wù)征會(huì)躺計(jì)啦工敗作洞為弊之織服繼務(wù)婚的戚特放定嚴(yán)組觸織桐和寫(xiě)單白位庸，駱界集定狀核舌算遵的箱空塌間尼范術(shù)圍主。（察2傲）茅持艷續(xù)憑經(jīng)陜營(yíng)是柳指抹特聞定鑰會(huì)蛛計(jì)球主昏體濫的持經(jīng)下?tīng)I(yíng)榮活聾動(dòng)僻將菌會(huì)置無(wú)車(chē)限欄期辰的鉆延抵續(xù)梨下疾去條。2利、敲企滑業(yè)冊(cè)財(cái)焦務(wù)反會(huì)邊計(jì)深核粒算山的械基廟本無(wú)假剝?cè)O(shè)（就3旦）會(huì)尊計(jì)望分搭期將器會(huì)書(shū)計(jì)沫主續(xù)體扮的澤生去產(chǎn)薯經(jīng)庫(kù)營(yíng)鉗活迅動(dòng)烈劃深分豈為侍若室干酸連親續(xù)火的尊前地后印相懼接走、黎間瘡距撓相泳等罷的跡會(huì)沒(méi)計(jì)臭期鐘間表。（灰4扔）貨餃幣梨計(jì)恰量是椅指趣會(huì)議計(jì)卷核象算典過(guò)封程倍采她用糖貨址幣秤作禍為察計(jì)鄉(xiāng)豐量營(yíng)單烈位言，否并瞧以匪人程民冷幣嚇作消為扭記之帳匯本命位扒幣役。2始、探企糞業(yè)康財(cái)疾務(wù)刻會(huì)音計(jì)坑核震算共的頑基窗礎(chǔ)權(quán)側(cè)責(zé)姥發(fā)壤生變制權(quán)腥責(zé)窩發(fā)繼生漸制閑:凡鹽是草當(dāng)肆期叫已薄經(jīng)岡實(shí)文現(xiàn)休的扶收客入何和艦已玻經(jīng)話發(fā)暖生勺或陸應(yīng)桑當(dāng)?shù)控?fù)響擔(dān)崖的擔(dān)費(fèi)烘用襯,穩(wěn)不卵論驅(qū)款壘項(xiàng)匙是跑否眨收目付敞,凍都澆應(yīng)展當(dāng)妻作避為銜當(dāng)煩期割的培收削入歡和木費(fèi)賭用潛;醬凡賴(lài)是弦不腳屬眨于手當(dāng)主期蓄的告收喝入毒和優(yōu)費(fèi)爽用腳,重即榮使泳款石項(xiàng)決已普在價(jià)當(dāng)簡(jiǎn)期纖收請(qǐng)付抽,震也汁不涼應(yīng)支當(dāng)疏作按為變當(dāng)擴(kuò)期妙的憐收萄入冶和平費(fèi)虧用收虛付際實(shí)捉現(xiàn)情制象:以尚收石到派或告支趴付例現(xiàn)譽(yù)金象作雪為攪確治認(rèn)憶收省入娘和辣費(fèi)數(shù)用容的獅依刑據(jù)抄.汽(并行定政揀單壘位辜及消事?lián)p業(yè)點(diǎn)單漠位左的達(dá)其裳他營(yíng)業(yè)繼務(wù)闊采皺用哪此態(tài)）3敲、會(huì)名計(jì)房誠(chéng)信廚息煙質(zhì)喇量殃要玩求可塑靠鵲性扮：企舉業(yè)漸應(yīng)萄當(dāng)鑰以裹實(shí)隙際飾發(fā)哀生帽的蔬交券易呈或創(chuàng)者囑事陷項(xiàng)辯為責(zé)依嗽據(jù)窄進(jìn)魚(yú)行摸會(huì)演計(jì)含確湯認(rèn)遞、踢計(jì)婦量部和撞報(bào)耗告茂，繳如脾實(shí)按反鬼映百符頂合掀確刺認(rèn)屈和摟計(jì)狡量翻要爺求保的倒各月項(xiàng)伸會(huì)眨計(jì)偏要釀素走及袖其搞他薪相曉關(guān)蟻信食息游，默保煙證情會(huì)匪計(jì)呈信倦息襯真房誠(chéng)實(shí)銜可柱靠突，害內(nèi)臟容桐完堅(jiān)整.3仍、會(huì)欄計(jì)裝信撫息器質(zhì)嘩量起要槍求相吐關(guān)晶性仁：企業(yè)業(yè)膀提占供債的雄會(huì)甚計(jì)硬信世息牌應(yīng)重當(dāng)奴與駕財(cái)摧務(wù)支會(huì)斯計(jì)少報(bào)陶告熔使艱用季者塔的牲經(jīng)綁濟(jì)脈決紹策肅需拐要桐相滿關(guān)薪，通有死助蒼于廢財(cái)察務(wù)畝會(huì)料計(jì)惠報(bào)亭告行使辦用屑者頭對(duì)疊企瓦業(yè)季過(guò)芝去罰、緞現(xiàn)爪在滑或影者揪未莫來(lái)申的核情偵況匪作米出供評(píng)協(xié)價(jià)弄或爺者屢預(yù)集測(cè)默。3妄、會(huì)誤計(jì)翼信擠息稱(chēng)質(zhì)憐量通要禍求可謀理莊解樓性撈：企贈(zèng)業(yè)間提免供屠的愛(ài)會(huì)編計(jì)聞信舞息恐應(yīng)蠶當(dāng)漂清斥晰子明押了低，娘便蛾于災(zāi)財(cái)電務(wù)藝會(huì)業(yè)計(jì)黃報(bào)項(xiàng)告退使訊用棗者互理感解勻和輝使盜用瓣。3焦、會(huì)漏計(jì)屯信抬息亮質(zhì)江量飄要桑求可激比碎性：同習(xí)一頃企殖業(yè)取不詠同緊時(shí)跳期谷發(fā)掘生紐奉的走相殼同剛或抽者浴相往似能的醒交幼易勿或唐者綠事蝴項(xiàng)消，議應(yīng)濟(jì)當(dāng)賢采籍用齊一爸致盛的座會(huì)只計(jì)阿政持策童，澇不習(xí)得寄隨喇意粱變笨更產(chǎn)。誼確后需魔變道更獎(jiǎng)的改，鞏應(yīng)想當(dāng)駐在漲附毅注欄中亂說(shuō)脅明邪。不址同蒸企災(zāi)業(yè)超發(fā)扣生層的銅相杜同漠或吹者做相買(mǎi)似聲的宵交環(huán)易引或旁者災(zāi)事紙項(xiàng)彎，礦應(yīng)樓當(dāng)授采鏈用尖規(guī)謝定殊的兄會(huì)犁計(jì)鞭政滑策澡、歉確瓜保關(guān)會(huì)奇計(jì)酸信栽息匙口醫(yī)徑影一零致慚、想相法互違可踩比侄。3遣、會(huì)叫計(jì)營(yíng)信脅息罰質(zhì)云量丘要霧求實(shí)島質(zhì)使重毫于臂形勸式撥：企仇業(yè)乏應(yīng)妖當(dāng)谷按薄照師交殼易經(jīng)或漸者崗事常項(xiàng)薦的渠經(jīng)避濟(jì)軋實(shí)享質(zhì)蕩進(jìn)鎮(zhèn)行藏會(huì)虜計(jì)常確其認(rèn)優(yōu)、顆計(jì)毯量患和肯報(bào)散告所，恩不僅應(yīng)攀僅賢以毀交吉易儉或舞者緣瑞事忌項(xiàng)材的怨法柔律規(guī)形占式廢為痛依定據(jù)籃。實(shí)姐質(zhì)壁：術(shù)經(jīng)份濟(jì)放實(shí)襲質(zhì)形餅式柿：膝法蜻律形形倘式如歲：話融閃資訪租縮慧入野的帽固掘定釀資平產(chǎn)夫視賭同斥自賄有隊(duì)等3狗、會(huì)泛計(jì)祝信社息摩質(zhì)孩量束要優(yōu)求重走要誼性夢(mèng)原裕則獻(xiàn)：企瘦業(yè)堡提樹(shù)供刷的馳會(huì)拿計(jì)經(jīng)信取息箭應(yīng)渾反姥映虧與么企牲業(yè)枕財(cái)瓜務(wù)惜狀徑?jīng)r福、增經(jīng)珠營(yíng)破成堂果紹和谷現(xiàn)侮金倉(cāng)流牲量辯有裝關(guān)墳的堂重壞要蔑交翻易麗與鼠事命項(xiàng)鞠。重幟要劣性掃原懸則希與供會(huì)煙計(jì)考信蒸息芽成冷本效效游益攀直監(jiān)接糟相欄關(guān)碧。重懶要廁性嚇的臺(tái)判月斷莖很蘇大住程沾度扇上浸依狹賴(lài)則于膏會(huì)播計(jì)臘人錄員府的牲職勿業(yè)舟判鬧斷囑，席一車(chē)般泥從戶(hù)質(zhì)億和罷量晴兩責(zé)個(gè)朋方把面賢綜呀合右分爭(zhēng)析。3夫、會(huì)袍計(jì)鬼信航息全質(zhì)睬量頑要堂求謹(jǐn)修慎宴性賭：企旋業(yè)臣對(duì)尤交字易繳或莖者盆事錫項(xiàng)號(hào)進(jìn)依行貪會(huì)渡計(jì)仇確港認(rèn)勿、氏計(jì)銹量蔑和叮報(bào)撐告物應(yīng)腔當(dāng)鼻保后持區(qū)應(yīng)獻(xiàn)有常的坦謹(jǐn)句慎臭，歐不皮應(yīng)包高漁估笛資舌產(chǎn)百或融者濟(jì)收鉛益奶、穴低站估知負(fù)圣債脾或綢者艘費(fèi)傭用扎。體沒(méi)現(xiàn)獵：座計(jì)稅提鎮(zhèn)資藝產(chǎn)腰的有減犁值辛損覆失謹(jǐn)躲慎萄性德原埋則對(duì)是耕對(duì)私歷嫁史龍成揀本相原騙則兔的仗修暫正3城、會(huì)吳計(jì)艙信農(nóng)息多質(zhì)蓮量淺要揚(yáng)求及殺時(shí)匪性奔：企輕業(yè)左對(duì)念于次已評(píng)經(jīng)跑發(fā)腸生泥的欣交早易膝或嚷者留事美項(xiàng)挽。構(gòu)應(yīng)灰當(dāng)益及旬時(shí)足進(jìn)偷行悠會(huì)們計(jì)巴確徐認(rèn)煤、符計(jì)賣(mài)量合和橋報(bào)押告揪，選不滾得詳提鎮(zhèn)前共或田者幻玉延臨后麗。要踐求首：袖及腫時(shí)驅(qū)收槍集繁會(huì)風(fēng)計(jì)乞信示息辯；及可時(shí)撒處恩理徐會(huì)阿計(jì)紹信病息怕；及蔑時(shí)五傳圣遞沃會(huì)甩計(jì)蒸信址息若。4辛、瘦會(huì)傷計(jì)醬要爛素會(huì)降計(jì)叫要皇素歪：是兔對(duì)蹦會(huì)座計(jì)們核瞞算飾對(duì)珠象露的秩基躍本瘡分咸類(lèi)旗，攀是錫設(shè)款定閉會(huì)暮計(jì)市報(bào)豎表狀結(jié)頓構(gòu)稼和蔥內(nèi)昨容貴的座依責(zé)據(jù)焰，洋也慶是題進(jìn)豎行種確示認(rèn)笨和亮計(jì)焰量派的趟依畜據(jù)捏。以鄰盈掏利寬為均目戶(hù)的訪企京業(yè)法將癢會(huì)裕計(jì)該要夕素阿劃范分合為弓：染資吃產(chǎn)局、醫(yī)負(fù)花債廣、墊所辦有尖者情權(quán)爸益龜、黨收妹入矮、書(shū)費(fèi)桂用錯(cuò)、諸利咱潤(rùn)翅。事驗(yàn)業(yè)抵單臥位相：介資納產(chǎn)乳、墓負(fù)泥債客、注凈呈資穗產(chǎn)訂、天收肉入綱、重支粒出椅。（躺1苦）境資頓產(chǎn)資球產(chǎn)涼：是排指菊企敗業(yè)愁過(guò)陷去鄙的燃交布易倦或佛者謊事調(diào)項(xiàng)胞形畫(huà)成登的法、路由侵企膨業(yè)婆擁蟲(chóng)有渠或使者械控績(jī)制獅的塌、盛預(yù)咽期嶄會(huì)死給爹企宅業(yè)強(qiáng)帶料來(lái)護(hù)經(jīng)杏濟(jì)等利抱益兆的回資斤源叮。資煮產(chǎn)鼠的獨(dú)確特認(rèn)針條血件返：資總產(chǎn)之是覺(jué)由弱過(guò)廚去繳的豬交敵易貨或井事案項(xiàng)貓形澇成復(fù)的；資得產(chǎn)途是閣為險(xiǎn)企愈業(yè)番所泰擁文有抖的葡，墓或鼓即芳使嚷不類(lèi)為痰企覽業(yè)波所斷擁衣有料，棕也既是橋企賺業(yè)話所探控壁制攔的濤；資技產(chǎn)緩能幣夠米直啟接受或懇間上接觸地靈給甩企探業(yè)尚帶痛來(lái)稀經(jīng)扛濟(jì)俱利紡益康。經(jīng)涼濟(jì)活利棍益椅：寇流摔入茫企綱業(yè)坦的直現(xiàn)扮金得或慰現(xiàn)渠金盯等艱價(jià)物爛。資挨產(chǎn)售的蹄分模類(lèi)帳：資雷產(chǎn)綠按脾流望動(dòng)戀性鄰的京不貼同聚可辛以薄分樹(shù)為荒：A擊、目流浮動(dòng)殊資趕產(chǎn)辣:是脹指讓預(yù)飯計(jì)盛在駁一逝個(gè)控正鎮(zhèn)常潔營(yíng)巷業(yè)雁周柴期累中兇變股現(xiàn)遣、箏出嫁售斧或晶耗遼用疤。鳥(niǎo)或打者較主猜要而為橡交緞易桌目犯的廚而窩持隨有箱，鐮或繩者綿預(yù)謀計(jì)律在糊資戀產(chǎn)片負(fù)鐘債腥表民日查起至一絮年問(wèn)內(nèi)街（使含朝一育年黃）感變億現(xiàn)壞的禮資莫產(chǎn)括以痕及出自膏資旺產(chǎn)才負(fù)密債橫表兄日店起糾一斗年遷內(nèi)跪交痛換虹其罵他秤資負(fù)產(chǎn)賤或島清警償寧負(fù)冤債欺的悉能乞力挑不世受冊(cè)限擦制險(xiǎn)的涌現(xiàn)沖金幻玉或更現(xiàn)美金禮等匠價(jià)微物。包賄括套：貨狐幣索資縮慧金乖、淚交變易剖性徑金廊融獄資緞產(chǎn)歇、應(yīng)濤收般票光據(jù)百、暮應(yīng)紀(jì)收奶賬鴿款飾、畢預(yù)精付咸款助項(xiàng)獄、宋應(yīng)渾收臣利扔息伍、扯應(yīng)軋收仿股陰利輪、植其犧他替應(yīng)箱收呼款避、穩(wěn)存惰貨珠等資烘產(chǎn)皂的音分很類(lèi)尖：資柳產(chǎn)境按夜流坦動(dòng)輝性拍的予不牲同?？苫煲缘执邽樘剑築陣、誦非尊流趣動(dòng)摔資臂產(chǎn)芒：是扁指潮流耽動(dòng)氣資委產(chǎn)費(fèi)以息外湯的秒資口產(chǎn)踐。主測(cè)要筑包豆括禽：臘長(zhǎng)劈燕期臘股遷權(quán)據(jù)投倚資狡、厚固郊定究資賠產(chǎn)餓、朽在般建核工箭程宋、談工窗程崗物訊資鏟、葬無(wú)贊形聾資脆產(chǎn)罪、遵開(kāi)慕發(fā)爽支他出版等（疊2錄）甜負(fù)芝債負(fù)惰債邪：是部指渴企肚業(yè)刷過(guò)膜去餅的矮交轎易末或耕者下事鞠項(xiàng)終形趟成膝的羞、魄預(yù)引期圾會(huì)繞導(dǎo)顛致止經(jīng)匯濟(jì)咽利棕益犁流愉出瘡企穩(wěn)業(yè)嶄的百現(xiàn)感時(shí)勵(lì)義凳務(wù)但?，F(xiàn)杠時(shí)挑義漠務(wù)師是福指立企兼業(yè)愿在明現(xiàn)慚行刺條辰件舅下熟已霞承冷擔(dān)披的西義磁務(wù)，未躍來(lái)邊發(fā)蘿生惹的股交帆易挑或止者袋事?tīng)旐?xiàng)途形錫成轎的猛義獲務(wù)，不黨屬河于講現(xiàn)敗時(shí)佳義稿務(wù)紫，紡不剩應(yīng)驕當(dāng)搜確夠認(rèn)斑為捉負(fù)褲債胳。負(fù)嶼債球的復(fù)確傷認(rèn)富條摟件貝：A培、茄負(fù)硬債欄是孔由輔過(guò)堡去駐的攔交售易粘或懶事卷項(xiàng)全形皮成宮的B碼、唱負(fù)載債慌的蛾清拍償補(bǔ)預(yù)架期兼會(huì)使導(dǎo)嫩致握經(jīng)川濟(jì)懂利擠益仿流謠出毅企狀業(yè)負(fù)距債導(dǎo)的串分餅類(lèi)告：負(fù)緣瑞債殃按坦流意動(dòng)賊性迎的魔不境同繪可率以昌分筑為擱：A冬、酬流屋動(dòng)渡負(fù)瓦債摘：是近指侮預(yù)猶計(jì)爪在續(xù)一晉個(gè)玻正廟常遇營(yíng)度業(yè)勺周賭期穗中由清供償待、拋或但者播主卻要勾為隆交熱易衫目珍的定而勁持文有堤、腿或?yàn)I者室自戒資斜產(chǎn)浩負(fù)今債棚表思日槍起沙一發(fā)年擋內(nèi)豆（廢含疏一阿年齒）頌到碧期州應(yīng)怠予離以育清侍償狡、敘或裳者塌企鐵業(yè)轉(zhuǎn)無(wú)系權(quán)肺自般主塞地秘將點(diǎn)清慮償近推遲沾至恐資武產(chǎn)眾負(fù)所債料表底日距后寶一貼年欺以嬸上織的斗負(fù)熊債毛。包皮括脾：短膝期夾借哪款賽、給應(yīng)亦付封票鹽據(jù)嬸、勢(shì)應(yīng)爽付麥賬款驕、屬預(yù)糖收仔賬叔款命、蝴應(yīng)艷付巖職盈工狡薪峽酬罵、乏應(yīng)緊交貼稅澆費(fèi)夠、暫應(yīng)速付芒利奧息漏、饑應(yīng)伙付腳股棗利丈、銜其剖他密應(yīng)倍付廉款外等負(fù)好債稍的雄分侮類(lèi)續(xù)：負(fù)忙債性按積流癥動(dòng)嫩性招的漫不放同棋可謠以毫分學(xué)為勉：B間、迷非典流凈動(dòng)繭負(fù)傭債怪：是趁指丹流懷動(dòng)杯負(fù)肉債晝以品外策的購(gòu)負(fù)夸債扶。包披括：長(zhǎng)疏期劈燕借拼款丹、盟應(yīng)掙付掩債論券鳴等（戴3繪）殘所紋有查者決權(quán)詢(xún)益是匆指貌企準(zhǔn)業(yè)陪資窮產(chǎn)博扣纏除返負(fù)勻債低后劉由永所缸有慣者牌享研有拜的沸剩奪余芽權(quán)么益慢。胡公付司志的糕所圖有持者該權(quán)敘益扇又雄稱(chēng)將為界股虧東報(bào)權(quán)到益籌。所果有崇者嗓權(quán)股益街的煤來(lái)旬源郵包屬括深所遺有經(jīng)者楚投死入占的節(jié)資禽本丘、冠直進(jìn)接韻計(jì)作入百所姐有獎(jiǎng)?wù)咩U權(quán)尾益袖的奪利桂得懸和忽損切失還、方留婚存摩收件益握等卸。直元接斯計(jì)筋入允所踏有充者餃權(quán)沈益統(tǒng)的傻利模得浴和旅損黑失粱：是槳指根不盞應(yīng)朽計(jì)死入栗當(dāng)往期惜損殺益碎、趴會(huì)蛇導(dǎo)罵致擾所恥有缸者臨權(quán)聯(lián)益充發(fā)懼生濤增抓減肢變么動(dòng)赤的稠、壯與續(xù)所根有百者趴投煩入貢資棍本肚或闖者妄向串所網(wǎng)有枕者懸分臭配變利耗潤(rùn)捆無(wú)中關(guān)策的臣利播得缸或快者諸損魯失驗(yàn)。利撲得訪：是矮指領(lǐng)由歌企瞞業(yè)趕非殃日遞常萍活旁動(dòng)槽所藍(lán)形伴成榜的攪、援會(huì)慨導(dǎo)溜致卡所每有晃者脈權(quán)鉆益償增盈加沈的享、舟與夏所剪有獲者惰投冊(cè)入列資修本州無(wú)紐奉關(guān)巧的繼經(jīng)插濟(jì)協(xié)利豬益承的生流桿入脈。損渠失學(xué)：是騾指仔由謎企跡業(yè)現(xiàn)非酸日膊常娃活療動(dòng)偵所舉發(fā)罵生盾的銷(xiāo)、包會(huì)堆導(dǎo)乒致滅所扯有略者君權(quán)羽益租減侮少憑的阻、林與瘋向酷所貫有許者蘿分獵配險(xiǎn)利貨潤(rùn)杏無(wú)網(wǎng)關(guān)廚的脅經(jīng)他濟(jì)朗利畝益飽的市流峽出。所剛有狗者辣權(quán)膛益曠的淚基增本蒙特施征勤：A協(xié)、偽除襯非困發(fā)埋生股減慚資檢、廚清燭算殲，參企競(jìng)業(yè)猛不椒需騾要乘償攤還陵所嘩有佩者兼權(quán)融益蘭；B宋、莊企哈業(yè)軍清抹算鍛時(shí)黃，車(chē)只竟有無(wú)在衫清椒償捷所吧有直的臥負(fù)仗債隆后眉，澇所屢有肅者腸權(quán)擁益壁才筆返赴還群給君所詢(xún)有呼者股；C收、艱所真有鼠者衫憑列借欠所外有江者性權(quán)散益鵝能毯夠身參換與截利喂?jié)櫞椎男欠质吓漶R。所且有熟者每權(quán)廁益毅的繼分閑類(lèi)做：所勝有才者雹權(quán)棄益餐可找以纏分曬為給：實(shí)話收獲資夸本野：投澤資封者掌實(shí)諷際平投重入纖企湊業(yè)走經(jīng)正營(yíng)秘活析動(dòng)調(diào)的轟各并種掘財(cái)注產(chǎn)耍物耗資晝；資例本麥公石積祖：投掠資氣者環(huán)繳委付右的資出紋資棉額表超館過(guò)對(duì)資冤本豆金鄰的勵(lì)差的額暑；盈艷余巡壽公痕積丑：企患業(yè)院按戀規(guī)除定違從約稅由后禁利簡(jiǎn)潤(rùn)橋中怎提弄取教的窩各騰種痕公筐積公金泉,沸帶觸有授資辯本樣積歸累明的先性怖質(zhì)燥；未推分烤配旺利找潤(rùn)報(bào)：企礦業(yè)芹留盞于氣以駕后盆年輕度訪分咽配懷的趨利津潤(rùn)酒。（非4叉）走收野入收柄入獸：是弓指脹企繭業(yè)校在土日歡常皮活腰動(dòng)疲中貿(mào)形浙成基的建、疫會(huì)挎導(dǎo)加致衣所屬有錢(qián)者變權(quán)紡益期增瘡加叉的第、出與令所尿有班者態(tài)投婆入倍資機(jī)本描無(wú)與關(guān)饞的私經(jīng)請(qǐng)濟(jì)灶利稀益再的畏總恭流翠入塊。收膝入只的硬分姜類(lèi)鍋：主亂營(yíng)頭業(yè)廣務(wù)餅收寶入惜：企惹業(yè)份為禍完扁成針其夾經(jīng)擾營(yíng)杏目帽標(biāo)盒而襪從興事泥的逝日面常把活帶動(dòng)屯中且的充主件要鑼項(xiàng)墨目武所丹實(shí)本現(xiàn)果的敏收碰入其慰他桌業(yè)堪務(wù)偉收渣入濟(jì)：主隆營(yíng)彈業(yè)仔務(wù)吐以柴外噸的檔其鉛他蠅日曲常跟活醬動(dòng)家所堡實(shí)米現(xiàn)納的遭收資入（鐮5漿）壞費(fèi)僚用費(fèi)妨用浩：是和指京企伐業(yè)謹(jǐn)在票日谷常歸活升動(dòng)同中頑發(fā)剝生盜的謙、納會(huì)羞導(dǎo)床致蹄所集有攀者緒權(quán)亡益敬減當(dāng)少若的怒、暮與售向稿所鋪有避者績(jī)分輸配新利抓潤(rùn)希無(wú)傅關(guān)揭的全經(jīng)作濟(jì)販利艱益去的牧總籠流太出奴。費(fèi)葡用揭的韻分跡類(lèi)奧：營(yíng)業(yè)成本主營(yíng)業(yè)務(wù)成本其他業(yè)務(wù)成本銷(xiāo)售費(fèi)用期間費(fèi)用財(cái)務(wù)費(fèi)用管理費(fèi)用（柄6最）衣利制潤(rùn)利歸潤(rùn)名：是煉指腦企侵業(yè)獸在宜一嫁定肉會(huì)煩計(jì)學(xué)期純問(wèn)持的渾經(jīng)喜營(yíng)畏成澇果,利豪潤(rùn)向包圓括喉收喜入辨減雞去副費(fèi)贈(zèng)用軌后站的叼凈善額嘴、制直牙接需計(jì)洽入奏當(dāng)顏期色利荒潤(rùn)姥的稅利腹得沃和艇損琴失遠(yuǎn)等穴。會(huì)讓計(jì)脾恒邁等脖式資為金檢運(yùn)廈動(dòng)刪靜紛態(tài)立任壤一崇時(shí)旬點(diǎn)鴨：資北產(chǎn)詢(xún)=音負(fù)店債抵+荒所狹有碼者撞權(quán)列益兩跡個(gè)補(bǔ)時(shí)華點(diǎn)羞間農(nóng)隔犯期闖間廳資欄金捐運(yùn)小動(dòng)倒的嫂結(jié)捏果勸：收憤入反-撈費(fèi)襯用權(quán)=飽利策潤(rùn)兩領(lǐng)大拾等株式萌關(guān)側(cè)系貌：資秧