物流企業(yè)財(cái)務(wù)會(huì)計(jì)培訓(xùn)課件

1物流企業(yè)財(cái)務(wù)會(huì)計(jì)LogisticsEnterpriseAccounting課程介紹：44課時(shí)、11周成績組成：考試成績60%

平時(shí)作業(yè)30%

出勤率10%3【第1課時(shí)】

緒論【知識(shí)目標(biāo)】：了解會(huì)計(jì)的概念和含義；明確會(huì)計(jì)的基本職能、對(duì)象和目標(biāo)；理解企業(yè)會(huì)計(jì)核算的基本前提和一般原則；理解物流企業(yè)會(huì)計(jì)的含義；【技能目標(biāo)】：

熟悉物流企業(yè)會(huì)計(jì)核算的具體內(nèi)容和基本方法，清楚地認(rèn)識(shí)物流企業(yè)會(huì)計(jì)目標(biāo)的實(shí)現(xiàn)過程。4緒園論主像要漂內(nèi)葉容愈：物停流誼企稅業(yè)引會(huì)逝計(jì)牽的點(diǎn)認(rèn)免知物號(hào)流顛企鏟業(yè)舌會(huì)綠計(jì)商的暖特藍(lán)征物倚流密企侍業(yè)謙會(huì)揮計(jì)吹核門算碎的息主桑要者內(nèi)稼容思牲考砍：你哭們愁眼告里釘什頁么選是歇會(huì)毀計(jì)糕？為棒什兇么辛要齊學(xué)品習(xí)屠會(huì)柴計(jì)重這步門餡課該程挑嗎竟？培遠(yuǎn)養(yǎng)攝高武級(jí)底技西能肢型峽物倍流揀管竄理臣人夜力味具型備套以疑下賴財(cái)誼務(wù)南方崗面寧的劉能烏力（1）塌建送立挖帳儀套旱的甘能譜力（2）麥根軋據(jù)商經(jīng)分濟(jì)樸業(yè)籌務(wù)洗正讓確層記養(yǎng)賬艙的毯能暫力（3）親財(cái)敗務(wù)虧核舊算禾的浮能談力（4）咳進(jìn)慘行率報(bào)藝表銳編辭報(bào)散及待稅芹金貸計(jì)燃算裝繳劃納班的線能音力【我壞國顏十獅大駱高窯壓額職洋業(yè)眉：輪財(cái)癢務(wù)狀排爆名玻第灑二】1下.挺公環(huán)司圖高掙管鞭；升2申.累財(cái)盒務(wù)年/靜會(huì)秋計(jì)析；料3絲式.樂銷順售籮人伯員塊；鴉4豎.津理慰財(cái)拔顧雁問拼；瓣5發(fā).擁建辭筑將師防；睛6遣.申醫(yī)匯務(wù)稅人勾員連；嗚7旨.宣人速力糾資爹源油主扎管虧；莫8供.付I罷T傳程濃序融員斯；夜9臣.買記套者叫/致編爐輯妥；廟1識(shí)0砌.趁行氣政覆人掀員跳。財(cái)授務(wù)編人勵(lì)員葉排牌名京第桿2原引因臺(tái)為講：矮面優(yōu)對(duì)飼的中工虧作私事母無密巨籍細(xì)塑，猛包馳括議報(bào)葬銷煎、序票健據(jù)摟匯喉總旅，恐以炎及刑做骨賬趕、缺編棄報(bào)續(xù)表舟、煙制昨定井財(cái)育務(wù)便規(guī)摩劃甲等培，椒勞變動(dòng)嘴強(qiáng)興度敲大江且紐奉要畜求拍嚴(yán)吊苛詳。7什壩么僚是孕會(huì)汁計(jì)劫？會(huì)蔑計(jì)疊是庸以貨境幣為猛計(jì)考量所單嶄位穗，準(zhǔn)以憑伍證為葡依啊據(jù)膛，答運(yùn)寧用鏡一立整泥套雞科翠學(xué)腿的充專土門弄方愿法饑，芝對(duì)額企濤業(yè)綠、艷事膊業(yè)漁單帝位呀、臥機(jī)骨關(guān)柔、脂團(tuán)北體廳等農(nóng)的為經(jīng)腰濟(jì)饅活膚動(dòng)剝進(jìn)繁行決全辣面啟、爆連仿續(xù)酒、儉系看統(tǒng)錯(cuò)、邊綜辰合徑的睛核遙算躲與陳監(jiān)蠅督嫂，蒜為擠會(huì)捏計(jì)綠信牲息竊的落使杏用歌者虛提機(jī)供遼有島用濃的艱會(huì)劃計(jì)雄信笨息是，栽并提參甩與專經(jīng)禍濟(jì)柱預(yù)偵測抵和吧決纖策奪的際一慚種摩經(jīng)兄濟(jì)迷管芹理衫活定動(dòng)掙。包綱括卻五鏈層錢含騎義固：體砌現(xiàn)政了斬會(huì)痰計(jì)本輛質(zhì)：算一陜種腰管掌理滴活聯(lián)動(dòng)體給現(xiàn)緞了役會(huì)籌計(jì)對(duì)辰象：娃企霉業(yè)排、彈行寬政掃事距業(yè)董單賓位權(quán)的逐經(jīng)冶濟(jì)負(fù)活冒動(dòng)襖（原資椒金趨活漲動(dòng)熟）體婚現(xiàn)令了阿會(huì)菌計(jì)行的究基頭本特邊點(diǎn)：況貨突幣勉為抓主漫要膨計(jì)麻量胖單炊位體面現(xiàn)炕了役會(huì)誘計(jì)舞的?；杀韭毐M能：侵核哥算純和舟監(jiān)餃督體長現(xiàn)浴了慕會(huì)除計(jì)坡的目盤標(biāo)：拔提堅(jiān)供烘決燒策晉有瞞用爪的瀉會(huì)速計(jì)資信牧息8補(bǔ)粱充桑：喜會(huì)板計(jì)性的參產(chǎn)欠生構(gòu)與座發(fā)正展會(huì)橡計(jì)糊的義產(chǎn)綁生原偷始僅社咱會(huì)羽末故期：眉繩蹄結(jié)歐記能事委；獄刻威木歪記午數(shù)葬；宇累球石滑計(jì)砍數(shù)西隙周山時(shí)邊期：希出灘現(xiàn)谷“烤會(huì)伯計(jì)待”冷這怕個(gè)權(quán)詞唐螺宋柏時(shí)蛋期：愉四彎柱少結(jié)撲算絞法舊離管撈（健起法初事結(jié)瓣存指）+新劑收枯（矩本桃期獻(xiàn)收缸入梅）—開雪除已（秘本往期郵支原出夕）=實(shí)楚在紡（丈期銀末汪結(jié)蒜存已）明瓣末文清準(zhǔn)初：臉出守現(xiàn)尸“廈龍彎門瘦帳逗”譯的擔(dān)會(huì)籃計(jì)潔核富算頓方途法資捎本朱主梅義渣初四期：給出狼現(xiàn)兇“歡四創(chuàng)腳宜帳張”92江.會(huì)發(fā)計(jì)龜?shù)拿姘l(fā)曾展1煎9刃4蝦9年，攻意攏大做利坊數(shù)歷學(xué)婦家窯盧丸卡甚、臺(tái)巴隱其勤阿渴勒植出熊版激了《算曾術(shù)挽、枯幾潛何繩與論比展例訪概賢要》一創(chuàng)書慎，支系潛統(tǒng)慎地滋介賞紹注了鈴?fù)徭i斯聰?shù)谋軓?fù)外式豬記仰賬富法蟻，戲并搖給甩予延理鴿論惠的離闡似述漸。輕這儲(chǔ)本拐書閣的曠問攝世舌，扎被某認(rèn)多為稅是比近冷代晴會(huì)蠟計(jì)倉發(fā)沉展?jié)纺嵘霞m的般一座個(gè)較里社程糊碑押。1獸8匯5景4年，伏世庸界頓上溫第果一記個(gè)風(fēng)會(huì)庭計(jì)維師撈協(xié)趴會(huì)—巷—愛購丁宵堡腔會(huì)肅計(jì)誤師槳協(xié)憶會(huì)棄在鼻英泄國扎的混蘇勝格供蘭尼成攪立脂。增世拜界抖會(huì)藍(lán)計(jì)絨史聞學(xué)拿家楚認(rèn)蓄為燈，曉這材是獲會(huì)歸計(jì)達(dá)發(fā)巧展毛史談上碗的朽第憶二蠶個(gè)腰里董程法碑諒。財(cái)管務(wù)順會(huì)罩計(jì)赴和拌管國理頂會(huì)罵計(jì)丑兩襖個(gè)將會(huì)摸計(jì)包新樓領(lǐng)磨域件的亂形腹成沿，蔑被限認(rèn)跡為酸是短會(huì)御計(jì)導(dǎo)發(fā)茄展抱史紫上圓的蔬第訴三渡個(gè)貿(mào)里您程葉碑俊，伏它絲式標(biāo)主志捕著求現(xiàn)艦代乎會(huì)岸計(jì)欺的仰開填始倉。一咸、晃物加流庭企滲業(yè)射會(huì)逝計(jì)處的襖認(rèn)停知定苗義納：以節(jié)貨憂幣冊(cè)為輩計(jì)寄量鋒單僵位躲，洞以登憑飲證譯為子依帶據(jù)逢，導(dǎo)采盟用深專段門憑的狀技勞術(shù)釋方殃法遇對(duì)詢特責(zé)定宋物癥流斯企破業(yè)挽會(huì)楊計(jì)幫主息體愉的燦經(jīng)反濟(jì)拳活衫動(dòng)致過煤程聾進(jìn)籮行侄全承面表、鵲綜浩合余、痰連貪續(xù)羽、龜系搜統(tǒng)慨核殘算膠和攀監(jiān)析督竿的陶一針種逮綜伸合票性巧的晉經(jīng)然濟(jì)悲管璃理尊活汁動(dòng)目?；缺净⒙毢文馨粒汉舜a算動(dòng)和峰監(jiān)蒸督債。伶二禁者巴相揚(yáng)輔左相貍成燒辯埋證秧統(tǒng)尖一果。核投算是拿指眾會(huì)衫計(jì)童以瞎貨舞幣敬為菠主袍要票計(jì)進(jìn)量癢單丹位隔，駁對(duì)羊物賺流察的姿經(jīng)控濟(jì)棵活遇動(dòng)介進(jìn)魯行則確早認(rèn)剃、種計(jì)千量態(tài)、雙記勉錄邊和硬報(bào)厭告肺，刃為逃有躺關(guān)敵各燙方逐提兆供辟會(huì)宣計(jì)夠信增息鏡。監(jiān)職督是董指阻物如流繁企雞業(yè)伸經(jīng)俱濟(jì)褲活匙動(dòng)綠和球相恨關(guān)繼會(huì)攏計(jì)毅核宜算諸的率合顧法裝性營、害合泛理棚性碑進(jìn)拴行玩審逃查初。1讓1會(huì)詞計(jì)抱核翻算蟲職候能為泊各融有萌關(guān)則方秀面臭提話供御會(huì)給計(jì)斧信嫂息驅(qū)的弊功下能確認(rèn)輸入計(jì)量計(jì)算記錄報(bào)告輸出以貨幣為主要計(jì)量單位連續(xù)、系統(tǒng)、完整、綜合會(huì)計(jì)管理活動(dòng)的基本內(nèi)容特點(diǎn)1營2會(huì)喜計(jì)闊監(jiān)典督度職幣能對(duì)談特陽定仙對(duì)銜象館經(jīng)拴濟(jì)運(yùn)業(yè)遍務(wù)蘆的俯合著理纏性掠、陽合何法燃性擊進(jìn)菠行出審專查在進(jìn)行會(huì)計(jì)核算的同時(shí)事前、事中和事后監(jiān)督內(nèi)部監(jiān)督和外部監(jiān)督特點(diǎn)1扛3（搭一惡）思物跡流瘋的渴定江義根男據(jù)暫我餃國摔國嫂家甘標(biāo)告準(zhǔn)《物戲流宜術(shù)竄語》中聽對(duì)臣物約流勻的扁定辰義思為寬：鋼物戀流親是壟物綿品從從血供者應(yīng)伍地遭向甜接經(jīng)受芹地靜的粉實(shí)爭體蓄流弓動(dòng)凈過狂程畝，簽根側(cè)據(jù)神實(shí)卸際急需坦要恭，得將格運(yùn)鳳輸?shù)?、熄?chǔ)闖存搖、涼裝初卸牙、展搬皮運(yùn)墾、嘉包載裝失、戒配粱送攏、喪流咳通屯加安工洪、慌信違息念處晌理你等蹄基搞本別功腳能桃實(shí)緊現(xiàn)埋有碗機(jī)惜結(jié)便合父。憶具上體蜂地尊說廁，沙物得流圖就揀是溝為畫滿格足階某凝種冊(cè)需萄要?jiǎng)┒H組芝織獵社景會(huì)每物命質(zhì)者運(yùn)名動(dòng)隸的腫系僵統(tǒng)現(xiàn)活嚼動(dòng)投的柳總泡稱條。物變流挺的其定背義啄可距以驕從村以裙下訊四學(xué)方遇面聰來而理才解浸：1．粒物貸流腦是毀社慎會(huì)浙物考質(zhì)慎的竄運(yùn)釀動(dòng)2．蜻物盒流瞇是縱有腐目汗的膝的舞活政動(dòng)3．卸物紛流介是孫一貓種統(tǒng)有耀組分織沙的嘆活棋動(dòng)4．冤物彎流項(xiàng)是厭一趕種務(wù)系常統(tǒng)吐的擾活該動(dòng)二噸、校物綱流朵企很業(yè)包會(huì)球計(jì)躲的證特嫌征崗（宋了輩解?。?柄4現(xiàn)廊代碗物笛流掠業(yè)拜的煌行注業(yè)次組持成1映5（鑒二站）芬現(xiàn)情代碼物玩流舉企攝業(yè)跑的閣基氣本興職殼能從趕宏帳觀棍來按看啄，駝物極流再企牛業(yè)喇是叫專挑門憤從毒事談物謎流即活邪動(dòng)德的設(shè)經(jīng)項(xiàng)濟(jì)屢實(shí)催體班，拿其寧基究本始職錫能必是盲按建供權(quán)求尚狀點(diǎn)況辣來型完理成貌物競質(zhì)傾的灰交峽換檔，讀解喂決襲生儉產(chǎn)酒與睜消辟費(fèi)萬之臨間嘩在湊數(shù)船量敗、坑時(shí)儲(chǔ)間啊和尖空賭間串上魄的鬧矛諸盾攏，鈔實(shí)遵現(xiàn)廊生拍產(chǎn)倒和運(yùn)消拘費(fèi)都的阻供幟求努結(jié)濾合臘，沫保紫證斯社齊會(huì)她生京產(chǎn)槽的益良候性淹循埋環(huán)搶。從音微竄觀瞎來它看狠，命物排流咽企顧業(yè)交的闊宏恭觀雖職進(jìn)能母是功通筆過室其山微搭觀舍職催能陵來牽實(shí)讓現(xiàn)舊的準(zhǔn)，延現(xiàn)漲代旬物宗流捎企贏業(yè)鏈具軌有爺以壓下扒七款項(xiàng)垮基臉本駕職板能修。運(yùn)范輸儲(chǔ)響存裝瀉卸尖與忘搬葉運(yùn)包諸裝流指通鄙加溫工配脅送物億流鴨信寧息（震三訂）淹物季流取企愧業(yè)洋會(huì)雞計(jì)膏的項(xiàng)特晝征臥（泥了廈解殘）物狀流只企馬業(yè)弱會(huì)麗計(jì)遞與羅其咐他穗工柿業(yè)你企械業(yè)柿?xí)炗?jì)開不南同菊的顫特造點(diǎn)1、債收隊(duì)入拳結(jié)托算露的位特陣殊詠性2、富資副金搭周勢轉(zhuǎn)麗的余特溜殊井性3、說計(jì)腳量詞單萄位顏的愈特塊殊拋性4、宮成店本爪費(fèi)森用池構(gòu)劍成樓的英特袋殊沖性5、德計(jì)錯(cuò)算根對(duì)腹象肯的就特冰殊脊性6、框基側(cè)本凱業(yè)男務(wù)桑核糾算克的義特壞殊竄性1踏7三飯、扔物潑流贈(zèng)企娃業(yè)領(lǐng)會(huì)勁計(jì)敘核信算弱的浪具昆體暴內(nèi)猜容資洽金僵籌憑集購際進(jìn)聯(lián)固鼓定勺資肺產(chǎn)陷和睛原劇材跑料物屆流堪服收務(wù)窮的娛提咽供財(cái)驕務(wù)加成嫂果引計(jì)棋算辟與雄分月配對(duì)防于設(shè)物幸流朗企疫業(yè)峽來軍講卵，棒會(huì)捏計(jì)湯對(duì)充象滔就胖是惹物延流冶企疲業(yè)鵲中河能圍夠碌用兇貨漿幣忠表落現(xiàn)蹲的訪經(jīng)場濟(jì)提活壓動(dòng)扎。排以央貨嶺幣釀表美現(xiàn)飼的近經(jīng)弦濟(jì)暈活握動(dòng)五通楚常涂又隆稱眉為丙價(jià)承值死運(yùn)延動(dòng)賞或貧資植金邁運(yùn)若動(dòng)吸。資讓金養(yǎng)運(yùn)緊動(dòng)主褲要焰包頸括怎資喪金促投露入級(jí)、鋼資棗金榴運(yùn)蘿用需（狀資既金鍋的場循舍環(huán)飛與稈周佩轉(zhuǎn)輕）缺和拔資顏金案退蒜出稀。1非8物悲流誘企過業(yè)灰的瞧資傭金吹運(yùn)約動(dòng)木過公程供應(yīng)階段服務(wù)階段資金回收階段資金退出資金投入債權(quán)人投資者資金的循環(huán)與周轉(zhuǎn)折舊固定資產(chǎn)現(xiàn)金銀行存款原材料經(jīng)營費(fèi)用現(xiàn)金銀行存款貨幣資金貨幣資金存貨資金營運(yùn)資金償還借款上繳稅款所有者分配【第2課秧時(shí)】會(huì)昂計(jì)快基誦本藥假發(fā)設(shè)檔與潔會(huì)財(cái)計(jì)衰信纏息辯的冒質(zhì)蒙量驚要掙求一匙、醋會(huì)偷計(jì)吐基第本盲假濾設(shè)會(huì)職計(jì)室核償算平的仇基問本駛前話提背也揪稱盒為另會(huì)量計(jì)稱假多設(shè)，是泛對(duì)辨會(huì)經(jīng)計(jì)舉核磁算源所殘?zhí)幒系慕箷r(shí)覺間訪、便空薪間灘環(huán)希境太所彈作多的則合零理閑假頭定胡。根剩據(jù)《企訴業(yè)土?xí)?jì)怒準(zhǔn)腐則》規(guī)爆定膠，脖會(huì)他計(jì)壓核昂算丸的穩(wěn)基攏本明前夸提辰包深括忠：會(huì)蟻計(jì)徑主讀體持宗續(xù)腰經(jīng)宜營會(huì)壤計(jì)帳分牽期貨段幣腸計(jì)磨量1演92紫0會(huì)糞計(jì)棟主療體定財(cái)義：會(huì)紙計(jì)常所歪核乳算雷和麥監(jiān)驕督妄的規(guī)特嘆定脫單所位封或矩組唇織越，廳它返要福求貧會(huì)訪計(jì)衛(wèi)人勒員扔只扔能弊核摔算術(shù)和礎(chǔ)監(jiān)霉督叨所筍在檢主矛體糊的特經(jīng)拾濟(jì)瓶活卡動(dòng)角。要憂點(diǎn)：實(shí)蘭質(zhì)會(huì)上掙是歲規(guī)聯(lián)定服了元會(huì)鞠計(jì)牛核賊算尺的滋空變間蓋范牲圍辭；不四同倉于傾法兇律詞主追體掉，雷會(huì)訊計(jì)撿主豪體讓可行以困是大獨(dú)夢(mèng)立盈法宣人應(yīng)，南也但可波以屈是恨非脊法患人擦；可樣分度為塵獨(dú)皆資巡壽企白業(yè)料、融合壟伙吼企鍛業(yè)犬、交公炮司踩企孤業(yè)演等敬會(huì)旅計(jì)徒主咐體鴨。2品1持顛續(xù)染經(jīng)淹營定火義：持夸續(xù)需經(jīng)挎營皆是杠指蠻某液一符會(huì)廊計(jì)絕主貫體航在容可貸預(yù)鐮見康的擊未嫩來葬，突能不夠閃根躁據(jù)年正銅常紐奉的蝕經(jīng)國營營方效針攀和池既很定霸的陳經(jīng)沃營讀目探標(biāo)忍持你續(xù)鐵經(jīng)來營候下選去卷，蠢而教不弓會(huì)茄面冠臨尊破鏈產(chǎn)和清鍵算某的日情蜘況沈。要侵點(diǎn)：持監(jiān)續(xù)渡經(jīng)圓營繡概放念桑是旺許王多膝常懇見腹的做會(huì)譜計(jì)割處腿理外的壓基粥礎(chǔ)廁，還其穿界假定迫了璃一塑個(gè)冷會(huì)蔥計(jì)亡主榨體冶的材時(shí)丘間致范溫圍漫。持闖續(xù)每經(jīng)神營菜概萄念照并算不厘排琴除割企鳴業(yè)攤破跨產(chǎn)敞的打可淹能覆性固。2遣2會(huì)不計(jì)嫂分躍期定咸義：又戰(zhàn)稱溉為辨會(huì)對(duì)計(jì)榴期拌間筐，潮是更指躍將歉一團(tuán)個(gè)隆會(huì)鴿計(jì)雖主窄體顫持應(yīng)續(xù)抹經(jīng)茫營笛的負(fù)生棚產(chǎn)命經(jīng)變營矛活線動(dòng)制劃誕分帝為蹦若霸干恒個(gè)粥連毯續(xù)搜的哨、蓬長掉短梯相蓮等底的憲會(huì)慘計(jì)躁期遲間左，役以雄便縮慧分林期封結(jié)鉗算骨賬逐目識(shí)和六編眠制假會(huì)喂計(jì)韻報(bào)甚告孩。要蛛點(diǎn)：利激于緞確雀定逼會(huì)獨(dú)計(jì)揚(yáng)核丙算何程替序妨和盟方蝕法成，泉是聰權(quán)外責(zé)就發(fā)纖生樸制肌原督則暑的槐基鄉(xiāng)豐礎(chǔ)愈；我興國霜會(huì)堆計(jì)煎期悶間告按喬公歇?dú)v島年揭度姓（版每鄉(xiāng)豐年1月1日郵至1等2月3素1日蝕）奸劃蠻分葛。2絹3貨假幣煤計(jì)堂量定贈(zèng)義：指槽會(huì)鼠計(jì)盲主腦體臟在脆會(huì)喪計(jì)引核深算漫過古程諸中演采雪用槽貨內(nèi)幣跡作老為墨統(tǒng)必一糊的管計(jì)薯量芽單僑位序，欲記懂錄時(shí)、腰計(jì)忠量征和晃報(bào)預(yù)告刪會(huì)渠計(jì)餐主膚體算的報(bào)生烘產(chǎn)妻經(jīng)唱營午活親動(dòng)哀。要填點(diǎn)：以狹人鑄民糕幣點(diǎn)為育記廊賬拆本毅位無幣標(biāo)，某業(yè)永務(wù)猛內(nèi)袋容閉為徑外伶幣巾為值主宜的產(chǎn)單用位圖，咱可暗以泊選抓擇碰一仁種瀉外分幣漢為美記送賬午本拾位疏幣枝，脫但窩編露報(bào)紐奉表脈必閘須千采售用您人掩民派幣壁；要戲求龍幣疼值嚴(yán)穩(wěn)繩定糞。二紙、末會(huì)庸計(jì)燈基汗礎(chǔ)企恰業(yè)唉會(huì)只計(jì)躬的勾確海認(rèn)匠、確計(jì)首量拘和妖報(bào)織告臥應(yīng)參當(dāng)獅以班權(quán)畝責(zé)千發(fā)駝生紀(jì)制旗為雙基岔礎(chǔ)衛(wèi)。灑權(quán)興責(zé)咐發(fā)應(yīng)生劣制泉是抄以誕應(yīng)而收薦應(yīng)獲付腸為聽標(biāo)斥準(zhǔn)峰的烏，劉凡迎是撫本蒸期置發(fā)遼生皮應(yīng)赴屬嘴于場本票期鑄的根收潛入眠和蟻費(fèi)槍用去，瓜不槐論識(shí)款鼓項(xiàng)烤是太否永收簽付層，愈都隔應(yīng)呈當(dāng)擔(dān)作江為炊本受期歷的宰收緣瑞入淚和列費(fèi)錄用卡，榜計(jì)妙入刃利喂?jié)欁⒈淼?；似凡登是頭不膏屬問于霸當(dāng)粗期謊的拘收途入米和寄費(fèi)攀用程，扭即烈使癢款鎖項(xiàng)蝕在炎當(dāng)紀(jì)期賽收端付途，貌也鮮不懇應(yīng)雁當(dāng)征作陡為臟當(dāng)報(bào)期襲的計(jì)收灰入仇和漸費(fèi)雞用死。2死4例陡題詠：某滿企僵業(yè)1月柄份撞發(fā)色生字下揭列留支青出：債（1）虜預(yù)區(qū)付銷全孤年股倉桿庫顛資臭金3裁6辟0獲0判0元笛；赴（2）植支慌付襲上細(xì)年肉第霧四暫節(jié)耽度扣銀蒼行尖借恰款樸利歌息1部6狂2羅0凱0元篇；腦（3）梳以粘現(xiàn)荷金5肺2凱0元棄購竊買苗行叢政棟管特理漢部睛門旦使育用袍的壟辦貿(mào)公及用朵品仿；綁（4）享預(yù)仰提睡本具月蓬應(yīng)赤負(fù)婦擔(dān)鏡的菌銀鞠行害借蜓款繞利談息4痕5妥0步0元?dú)?。腔按轎權(quán)粘責(zé)暑發(fā)稈生水制蛙確語認(rèn)死本存月涼費(fèi)如用興為懂多裙少耐？某攀企京業(yè)1月墨份博發(fā)償生處下超列枕經(jīng)賣濟(jì)州業(yè)手務(wù)孔（1）渡本肯月決預(yù)扣收鹽銷最貨蛙款5謙0吹0峽0元驕；管（2）榴本智月餅預(yù)埋付貿(mào)企苦業(yè)賽全近年巾水然電們費(fèi)2電4融0趕0元艱；衡（3）輝本宵月袍銷璃售怨貨搬物8棚0辟0潮0元多，錄實(shí)算收5袋0港0頁0元嫌，刮余先款搜下哲月筆支休付登；然（4）剩本眠月攪購蘇入齊辦恭公饒用結(jié)品1脂0路0箱0元針，夜款長項(xiàng)嚴(yán)尚亞未耽支啄付冠。蘇分依別笑按孩照蝦權(quán)魚責(zé)推發(fā)胖生刊制江和庫收守付懷實(shí)憂現(xiàn)震制并確偏定程本萌期煉的恒收站入芳和景費(fèi)隸用掃。例施題傘：府判擇斷憲下統(tǒng)列萬收道入叮費(fèi)邊用醒所列屬難的未期年間助：1、本某晨企伍業(yè)2月收的光銷聯(lián)售薄貨述款1掙0咸0盾0元病未吳收笑，5月別份榜才融收愁到賽。2、2月叨預(yù)覺收4月寬的辰銷驚售劍貨兔款2假0辮0食0元怖。3、2月宴應(yīng)隨付廳的柜借臥款項(xiàng)利心息5鮮0唱0元獻(xiàn)，忠未療付斗。4、2月須預(yù)殺付枝下欣月悟租化金6無0奧0元泉，肅未駁付數(shù)。判厲斷紗依見據(jù)摸：刷“貍兩咸個(gè)云凡芒是糖”凡脈是亦當(dāng)賣期航已孝經(jīng)璃實(shí)莖現(xiàn)憤的榆收情入葛和鐮已遣經(jīng)宇發(fā)隙生鞋或擔(dān)應(yīng)的當(dāng)城負(fù)攻擔(dān)拖的賄費(fèi)丟用凱，棒不鄭論警款超項(xiàng)魔是愧否澆收怖付棵，由都境應(yīng)標(biāo)當(dāng)寺作廢為嫌本可期騎的著收絮入稍和乘費(fèi)刃用醬；凡噸是短不處屬外于租當(dāng)池期叮的梳收失入株和鄙費(fèi)同用堆，蒼即甲使紋款補(bǔ)項(xiàng)蛛在攤當(dāng)忙期緩已波經(jīng)咸收爺付伴，僵也蘿不乖應(yīng)質(zhì)當(dāng)均作利為繼當(dāng)膏期深的勝收題入泳和逆費(fèi)網(wǎng)用最。注搞意席：詞不與能弱將賊預(yù)嘩收菊或盾預(yù)張付公的虜款士項(xiàng)灣作給為浴本剩期異的些費(fèi)遣用瓜處深理糖。2桂7三利、會(huì)才計(jì)望信蜂息帆的道質(zhì)柳量刃要曉求會(huì)糊計(jì)棟信奧息歸質(zhì)次量偉要羽求丹是匆對(duì)騙企大業(yè)前財(cái)奏務(wù)崖報(bào)低告吧中獨(dú)所毒提作供晨會(huì)艙計(jì)醉信附息壘質(zhì)從量甚的蔬基臭本聽要虧求務(wù)，碧是服使嘩財(cái)槐務(wù)才報(bào)防告閣中幣所陶提濟(jì)供睜會(huì)鬼計(jì)鵝信萍息皇對(duì)雪投班資混者蹦等填使戰(zhàn)用起者廚決反策己有朱用伴應(yīng)少具獵備約的蓮基蛛本匆特寇征令。根忽據(jù)抹基棄本綁準(zhǔn)暢則糕規(guī)表定沉，農(nóng)它恰包下括可禮靠將性卻、而相妖關(guān)避性網(wǎng)、紐奉可杠理調(diào)解艷性凈、綁可觀比患性拋、蓮實(shí)復(fù)質(zhì)禍重耐于墨形悄式唇、俗重話要羅性超、趟謹(jǐn)環(huán)慎秋性璃和振及鐘時(shí)挽性等澤。2鳥81、蜜可飾靠切性征原惱則定胃義鄰：會(huì)儀計(jì)久核咬算幣必冶須祥以卡實(shí)畢際揭發(fā)慚生艱的傲經(jīng)輔濟(jì)想業(yè)裙務(wù)次及影證饒明疲經(jīng)盛濟(jì)裕業(yè)斜務(wù)旅發(fā)翠生碧的浴合車法郊憑濱證縱為敏依略據(jù)參，銷如繳實(shí)鴨反逗映升財(cái)憲務(wù)握狀昆況葡和果經(jīng)絮營抽成友果握，淺做虛到紙內(nèi)替容因真諷實(shí)丟，服數(shù)制字知準(zhǔn)惱確在，爹資疾料驗(yàn)可醫(yī)靠研。對(duì)尤會(huì)里計(jì)露工主作否的睡要救求劑：會(huì)夜計(jì)逆核沫算徹應(yīng)揮當(dāng)充真溫實(shí)動(dòng)反曉映夾企喉業(yè)亭的烈財(cái)愁務(wù)千狀婆況摔，淡經(jīng)博營坑成正果之及旅現(xiàn)斧金脊流軟量沫，果保微證圓會(huì)邀計(jì)俱信盾息躬的皺真笨實(shí)柴性滑；會(huì)丟計(jì)虛工嘗作郊應(yīng)瓦當(dāng)鑰正淘確茄適針用道會(huì)損計(jì)扶原蘿則模和斧方勾法柴，名準(zhǔn)永確甩反主映蠢企岸業(yè)岔實(shí)西際辮情認(rèn)況閘；會(huì)轉(zhuǎn)計(jì)蠻信補(bǔ)息伶應(yīng)疼當(dāng)奶能零夠評(píng)接蚊受評(píng)驗(yàn)?zāi)ёC兇，治以猴核磚實(shí)魔其濫是勒否伶真得實(shí)新。2急92禽.相浙關(guān)良性輔原悼則定穩(wěn)義：企常業(yè)華提頁供刷的瞇會(huì)功計(jì)楚信著息騎應(yīng)盆當(dāng)瓣能胞夠鄙反毫映蒜企賤業(yè)層的盲財(cái)遲務(wù)狹狀兆況梯、奔經(jīng)收營誕成辟果源和婆現(xiàn)撥金段流農(nóng)量傳，霞以愧滿徒足吐會(huì)運(yùn)計(jì)躺信斬息蓬使茫用何者辛進(jìn)牌行提決護(hù)策場的叉需接要。對(duì)貴會(huì)匠計(jì)翅工良作狹的銷需己要：會(huì)扎計(jì)俗工促作菠在餐收白集釋、蔽加衫工緣瑞、贊處案理尤和岡提繩供竹會(huì)洋計(jì)澤信灶息雷過燦程殘中版，貍應(yīng)魂考房誠慮桂各鈴方吩面帖的掘要禍求節(jié)，江能肚夠及滿駁足拆各紙方僵面先決筑策候的瞇要乎求撿；對(duì)泰特憲定督用辯途臭的礎(chǔ)信牲息質(zhì)，惕可極以動(dòng)采品用浙其銅他咸形擇式泰加賄以忘提緞供效，害不銹一濱定假通葬過憶財(cái)雷務(wù)炒報(bào)廊告非來榆提敬供抱。3掀03答.可我理難解脂性原霧則定職義：同偏一紐奉企脹業(yè)挑會(huì)敢計(jì)高核這算看方明法童前各后茄各仿期獲應(yīng)詞當(dāng)鐘保奇持毒一出致巾，借不旦得螺隨紹意繞更貪改掠。對(duì)憑會(huì)鞋計(jì)晚工膨作遠(yuǎn)的英需宿要：并寨不眉意贊味局著啟所鳳選液擇錘的除會(huì)停計(jì)奪政奮策科不己能積作炮任免何冊(cè)變志更來；有啞關(guān)武法缺律拳法眠規(guī)至發(fā)圣生婚變開化蘇或味為菌了受滿嚷足責(zé)信添息岸有培用億性倉要剪求涉，當(dāng)企衡業(yè)瞎可壯變箏更達(dá)會(huì)乎計(jì)晴政磁策伏；企烤業(yè)兇必俯須仙對(duì)啊變鋼更尼的糕會(huì)開計(jì)社政翼策紅恰巖當(dāng)缸處懸理圈和鬧披痕露睡。3構(gòu)14任.可曲比洋性戒原銳則定鑄義:會(huì)塵計(jì)勇核過算粥應(yīng)敗當(dāng)腿按亭照譯規(guī)壺定踐的妖會(huì)翠計(jì)逆處禽理泥方催法才進(jìn)黨行佛，寨會(huì)說計(jì)樣指匹標(biāo)糟應(yīng)鎖當(dāng)串口均徑艘一炊致箏，劣相恩互陸可棕比癢。對(duì)鼻會(huì)裁計(jì)元工共作沾的從要基求:不血同婚會(huì)厚計(jì)垮主肥體憂同象一鋤會(huì)維計(jì)冒期誘間棒的盆會(huì)尸計(jì)槳信石息霜應(yīng)機(jī)相盒互少可酸比趁；同筐一梳企援業(yè)霸對(duì)井于練不府同柏時(shí)瓦期總發(fā)稻生先的劈燕相句同恨或鍵者碼相幻玉似濕的方交穗易矩或庸者他事窩項(xiàng)少，燥應(yīng)慮當(dāng)掛采被用餅一麥致奇的殖會(huì)滿計(jì)總政傲策麥，雪不里得蠶隨安意陡變銜更。3蛇25問.實(shí)湖質(zhì)班重扣于渴形竭式戒原例則定乓義：企大業(yè)豬應(yīng)疤當(dāng)遮按唉照扔交鄙易朋或梨事界項(xiàng)馬的亦經(jīng)繳濟(jì)陰實(shí)抬質(zhì)巾進(jìn)濃行除會(huì)腦計(jì)畜核器算填，蠻即搭不矩應(yīng)不當(dāng)傷僅貍僅墻按藍(lán)照清它艱們魯?shù)乃７▏@律榜形腸式椒作不為探會(huì)細(xì)計(jì)雞核蝦算理的儉依兆據(jù)架。對(duì)疊會(huì)筋計(jì)見工澇作鴉的間要辦求：會(huì)亦計(jì)夜核坊算性是葉按自其不交渡易窯或紅事詠項(xiàng)盆的幫實(shí)混質(zhì)憂和造財(cái)糟務(wù)臺(tái)事帳實(shí)們，因而伙不伴是止按拋其臥法免律輔形吹式答；融負(fù)資諷租播賃狂的搶確既認(rèn)奇，競長喇期味股延票光的嶄成障本哨法襪與逃權(quán)待益床法魔體舞現(xiàn)敏了粱實(shí)叨質(zhì)咸重演于暖形茫式毫；實(shí)辰質(zhì)譜重屠于雙形峽式霉。3疤36禁.重對(duì)要鐘性稀原精則定括義：會(huì)查計(jì)幣核旦算其過箏程寫中蜜對(duì)折交鐵易餡事國項(xiàng)握應(yīng)桂當(dāng)岔區(qū)墊別類其喊重宋要衰程脖度風(fēng)，仗采械用寒不要同播的冤核費(fèi)算網(wǎng)方依式緒。對(duì)尾會(huì)育計(jì)厲工省作惜的銷要汪求：重傍要充性筆判摔斷叮標(biāo)侵準(zhǔn)趕取粗決頁于栽對(duì)暗信怕息跡使禿用彎者體作淡出竭的圾決只策凱的未影蒜響匆程蓮度駛；重姿要板的燒會(huì)槐計(jì)甚事臨項(xiàng)服，忽必利須將按冒照唉規(guī)騾定扒的欣會(huì)嬸計(jì)師方垂法托和專程房誠序防進(jìn)達(dá)行霜處輕理叛，尊并常在波財(cái)撲務(wù)品報(bào)命告廉中員予劇以內(nèi)充前分動(dòng)、岔準(zhǔn)攪確海的方披旁露魄；次壟要邪的潮會(huì)布計(jì)南事解項(xiàng)蛾，鵲在霉不糕影抱響摟會(huì)變計(jì)震信防息圖質(zhì)突量趁前攀提燒下皇，烏可妄適料當(dāng)挨簡宣化鉛處私理墾。3眠47蝕.謹(jǐn)死慎債性驚原架則定友義：會(huì)蔽計(jì)任核輔算隨時(shí)向，釘不飾得祝多臟計(jì)回資乞產(chǎn)驕或介收星益嗎、員少山計(jì)獸負(fù)旋債舅或榮費(fèi)品用海，工但癢不剩得會(huì)計(jì)互提船秘絲式密槐準(zhǔn)膝備酷。