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教學(xué)大綱章節(jié)內(nèi)容課時(shí)第一章概論3第二章會(huì)計(jì)核算方法體系（一）6第三章企業(yè)基本業(yè)務(wù)核算18第四章會(huì)計(jì)核算方法體系（二）12第五章會(huì)計(jì)核算基本程序6第六章財(cái)務(wù)報(bào)告6第七章會(huì)計(jì)控制工作基礎(chǔ)1.5第八章會(huì)計(jì)控制1.5第一章第二章第三章第四章第五章第六章第七章會(huì)燈計(jì)抗學(xué)第八章由小各孫有隸關(guān)只部刷門然填短制任原音始憑今證會(huì)畏計(jì)懶計(jì)駁量運(yùn)采用帳囑戶迫和存復(fù)達(dá)式證記弦?guī)び珊鍟?huì)叛計(jì)部娃門起填制融原蟻始憑部證編深制記予帳憑背證登蹲記帳必簿編食制財(cái)暢務(wù)報(bào)殿表經(jīng)抗?jié)鷿O業(yè)仿務(wù)允發(fā)藍(lán)生災(zāi)或搞完發(fā)成會(huì)姐計(jì)糠核廚算歡方喝法雪體奴系返常回1、教妙學(xué)繭目愧的旨和亂要盈求2、庫(kù)重泄點(diǎn)偉和顫難局點(diǎn)3、詞教愉學(xué)后內(nèi)程容4、思航考愁題5、案趙例分參析返埋回第孕一趴章補(bǔ)概虹論第輝一拉章課教雅學(xué)毒目燈的桌和蹈要毛求通遇過(guò)歉本宜章核的昨?qū)W桐習(xí)駁，逐使阻學(xué)表生伙了脫解膜并胳掌拼握絹會(huì)災(zāi)計(jì)桶學(xué)矩的供基翠礎(chǔ)爺理園論宗知紗識(shí)檔，蹲為乞以腥后怨各期章疏節(jié)竊的袖學(xué)雹習(xí)塌打夫下緊基圾礎(chǔ)淺。返選回第者一杜章筋重妹點(diǎn)效、豪難蓋點(diǎn)重豬點(diǎn)：淋會(huì)勿計(jì)鼻的閥基玩本瘡概駛念難旱點(diǎn)：尺會(huì)駛計(jì)阿假蛛設(shè)釀，岔會(huì)茫計(jì)峽要講素返帳回第妥一釀節(jié)匆會(huì)是計(jì)厚的虧基柜本損概降念第泡二梅節(jié)采會(huì)賺計(jì)勾假桑設(shè)藥與素會(huì)符計(jì)關(guān)行銜為限規(guī)潛范第根三騙節(jié)刃會(huì)探計(jì)揉要電素第輕四震節(jié)鍬會(huì)叼計(jì)引學(xué)胃科晶的喬分屯類返框回概窯論會(huì)宗計(jì)潔的的基護(hù)本活概混念會(huì)惜計(jì)計(jì)樸量聰標(biāo)賓準(zhǔn):一兄定柿貨炸幣至單沾位.內(nèi)括容：算經(jīng)卻濟(jì)摸活章動(dòng)方慎法：蘋組座織賽、齒控純制該、遮調(diào)桶節(jié)懇和環(huán)指都導(dǎo)目黃的：丈比牢較間得律失線、輕權(quán)湯衡評(píng)利組弊既、潤(rùn)講貸求墾經(jīng)滲濟(jì)孟效誘益句的冤一棟種搞管最理絞活淺動(dòng)逗。會(huì)繳計(jì)塌對(duì)擋象可順以摟用鍛貨騎幣驚反更映幣的延經(jīng)占濟(jì)嗽活廢動(dòng)第稍一錢節(jié)捧會(huì)收計(jì)瘡的怕基所本宇概賺念返部回會(huì)刺計(jì)普信陣息貌與桿會(huì)險(xiǎn)計(jì)底信腳息蛾系余統(tǒng)會(huì)山計(jì)超信氣息信轎息漢的牢屬?gòu)R性:資雅源聲性森可咐傳應(yīng)播招性炸時(shí)隊(duì)效受性會(huì)冤計(jì)燈信俘息派系載統(tǒng)五納個(gè)念階乳段:搜騰集汽加丑工圣處壯理董維雅護(hù)囑輸按出返秋回會(huì)紫計(jì)撐職專能會(huì)承計(jì)碌的基族本形職笑能會(huì)玻計(jì)事核擦算內(nèi)葵容確堡認(rèn)計(jì)躁量記鋸錄報(bào)容告返雀回特你點(diǎn)主萄要效用殊價(jià)單值任量瞞反慈映籮經(jīng)眼濟(jì)甘活版動(dòng)然及絡(luò)其乓結(jié)濾果搏。具驅(qū)有談完揉整絞性握、雹連確續(xù)藝性敏、眾系知統(tǒng)岸性代。對(duì)池經(jīng)符濟(jì)梨活揀動(dòng)所全龍過(guò)晉程姿反士映臟。返熄回會(huì)差計(jì)困監(jiān)充督方收法門：預(yù)窯測(cè)堆、帶決擋策黃、評(píng)控赤制挺、囑分胞析停、門考也評(píng)目叼的寇：控界制所經(jīng)貍濟(jì)此活星動(dòng)研按妄照享預(yù)寫定萬(wàn)目清標(biāo)斑進(jìn)激行標(biāo)串準(zhǔn)替：合巾法罩性包、供合柱理膠性特睬點(diǎn):通騎過(guò)資價(jià)認(rèn)值莫指融標(biāo)侮進(jìn)劃行截監(jiān)檢督改。對(duì)喘經(jīng)爽濟(jì)抓活即動(dòng)公全稼過(guò)腦程損進(jìn)修行剝監(jiān)碰督槍。會(huì)晨計(jì)芝目援標(biāo)返編回會(huì)貢計(jì)折核躬算助與王會(huì)識(shí)計(jì)展監(jiān)雙督賴的湖關(guān)搜系第夢(mèng)二喪節(jié)肌會(huì)匆計(jì)瓜假綱設(shè)娃與恢會(huì)穿計(jì)毒行厚為必規(guī)蟻范會(huì)附計(jì)火假書設(shè)會(huì)苗計(jì)葉主英體持壤續(xù)禮經(jīng)符營(yíng)會(huì)旋計(jì)延分訂期貨棟幣烤計(jì)委量會(huì)焰計(jì)皇假碰設(shè)屬與盟會(huì)砌計(jì)糟核聯(lián)算棗前各提返答回會(huì)呢計(jì)艦核花算采的鴉行輸為巨規(guī)盼范會(huì)訓(xùn)計(jì)橫核送算桐的朋一率般拒原獵則會(huì)煉計(jì)信宏息份質(zhì)逝量顛要痛求的天原熔則真塑實(shí)首性創(chuàng)原恭則有躍用晉性紛原臘則可伯比厭性蹤蝶原見則一慶致鎮(zhèn)性斜原動(dòng)則及湖時(shí)娛性按原裙則清慰晰錘性狼原餓則全平面扇性宅與巨重忙要頁(yè)性旋原止則返燭回確染認(rèn)云計(jì)擋量獅原疊則(相茅關(guān)雁文匙章厲）權(quán)貿(mào)責(zé)抵發(fā)竟生沸制勁原碰則配磁比混性拖原供則實(shí)拉際收成偏本丘計(jì)饑價(jià)由原社則收傻益欲性珠支慣出補(bǔ)與鏈資費(fèi)本葬性損支線出錢原曠則謹(jǐn)攔慎齡性菌原油則實(shí)停質(zhì)知重肅于絹形莊式隊(duì)原六則返蔬回第你三份節(jié)理會(huì)酬計(jì)行要其素會(huì)國(guó)計(jì)良要揭素會(huì)鴉計(jì)哄要銹素劍概割念另：指葵為寧進(jìn)伙行炎會(huì)勸計(jì)枯核纖算躬而扔對(duì)緩會(huì)造計(jì)膜對(duì)破象肯的軟分土類奏。反飛映圓財(cái)錘務(wù)摟狀束況興的稼會(huì)解計(jì)現(xiàn)要與素資穩(wěn)產(chǎn)醬、產(chǎn)負(fù)爽債筆、槳所游有堅(jiān)者精權(quán)過(guò)益資伯產(chǎn)中：指純企啟業(yè)植擁導(dǎo)有聾或委控求制膀的長(zhǎng)能宴以懲貨劣幣嫩計(jì)適量典的斗，佳能勉為戲企財(cái)業(yè)粱帶雕來(lái)摩經(jīng)狀濟(jì)見利明益暈的慌經(jīng)雅濟(jì)遲資毒源倦。返竄回負(fù)節(jié)債負(fù)廢債止概釘念：蒙指閣企穩(wěn)業(yè)旬承幣擔(dān)鑼的蹈，屯能饅以跌貨告幣半計(jì)雄量衰，解需而以低資拿產(chǎn)環(huán)或粉勞阻務(wù)累償陰付獸的啦債顛務(wù)椅。返歇回所扭有敗者毅權(quán)工益：指剛投怠資鋼人領(lǐng)對(duì)駐企唇業(yè)凈魄資斃產(chǎn)的絨所匆有乓權(quán)兔，奶包引括霧：傭投天入季的頓資倆本鮮（征實(shí)廚收孤資犁本苗）誦、慰資然本抗公帆積角、累盈溫余竿公怒積拴、融未瞧分稻配師利清潤(rùn)瓦。反邪映撤經(jīng)窄營(yíng)耍成鑒果游的畝會(huì)釘計(jì)栗要狡素:收旗入勾、航費(fèi)沫用悉、狗利汽潤(rùn)收信入：腳指絨企窮業(yè)兔在區(qū)銷沫售候商倒品哲、檢提易供老勞傳務(wù)忌等經(jīng)威營(yíng)請(qǐng)活腳動(dòng)時(shí)詞形累成丟的尚經(jīng)笑濟(jì)覆利擔(dān)益滿的僑總肥流臭入反。費(fèi)牽用:指饞企灑業(yè)吩在生廊產(chǎn)綱經(jīng)額營(yíng)謠過(guò)劫程中絞發(fā)既生晴的沖各抽項(xiàng)額耗共費(fèi)訂。利絨潤(rùn)：素指漏企健業(yè)遺在一禿定饞期蠅間的牽經(jīng)牢營(yíng)墻成丈果朵。返悠回第掘四伏節(jié)餡會(huì)藥計(jì)貓學(xué)窮科胡的掃分減類按艙會(huì)般計(jì)眉信鐮息凝的矩提論供偏對(duì)虎象宿分類財(cái)慶務(wù)蠅會(huì)述計(jì)備與必管痛理決會(huì)層計(jì)按俗活溝動(dòng)魯?shù)难啬可蔚逆湻诸悹I(yíng)偉利繳組蕉織收會(huì)令計(jì)極（評(píng)企票業(yè)挨）貧與政非穿營(yíng)桑利病組怨織避會(huì)食計(jì)按拋會(huì)烏計(jì)聰對(duì)渾象追的征范裝圍源分類宏早觀晶會(huì)話計(jì)食與剝微前觀半會(huì)縱計(jì)返蒙回宏提觀責(zé)會(huì)強(qiáng)計(jì)：社恢會(huì)澇會(huì)名計(jì)社閑會(huì)雁責(zé)捉任勺會(huì)伍計(jì)環(huán)堪境犬會(huì)亂計(jì)微鞋觀綁會(huì)滅計(jì)：財(cái)彩務(wù)握會(huì)米計(jì)管嬌理載會(huì)壟計(jì)筆等返插回思秩考啟題1、扔會(huì)鄭計(jì)鈴的拿基粉本花職出能騾是男什墾么嶺？梳會(huì)筑計(jì)拜核成算早與則會(huì)東計(jì)筋監(jiān)汪督籌有位何薄特奪點(diǎn)折？2、烤會(huì)殘計(jì)串假詳設(shè)卻包舍括霞哪貌些棵內(nèi)待容鴿？該如樓何淺理去解均它貢們顆？3、馳會(huì)華計(jì)飛要受素夏包劍括守哪滿些絹內(nèi)兆容塌？4、吊會(huì)挖計(jì)烏學(xué)體科特分滾類綱包襲括逮哪隸些不內(nèi)慮容煤？求管達(dá)理?yè)u會(huì)盆計(jì)固與盜財(cái)駕務(wù)豆會(huì)頁(yè)計(jì)乳有反哪帝些常區(qū)樣別與？注營(yíng)佳利它組杜織霸會(huì)期計(jì)爪與倉(cāng)非酷營(yíng)瞇利慚組獸織熱會(huì)監(jiān)計(jì)五有絹哪成些爪區(qū)定別耕？返啟回1、但教倘學(xué)補(bǔ)目慣的共和苦要燭求2、蛛重使點(diǎn)斜和朽難般點(diǎn)3、紹教己學(xué)濟(jì)內(nèi)花容4、逢思侵考鍬題5、案交例返遲回第碌二精章衰會(huì)漂計(jì)撤核讓算楊方漿法館體截系棍（但一傭）第否二也章滋教墻學(xué)臣目裳的樣和琴要劣求：通屈過(guò)堅(jiān)本忽章狐學(xué)賓習(xí)色，娛掌狼握逼經(jīng)壺濟(jì)擴(kuò)業(yè)劇務(wù)凈發(fā)槍生惰后央編已制丙會(huì)遣計(jì)豈分施錄—英—過(guò)偷帳—拔—試筐算頓平現(xiàn)衡賭的漏原合理盜，悔掌雁握會(huì)筐計(jì)補(bǔ)恒藏等衰式外、館會(huì)墨計(jì)妥科居目龍和劍帳庭戶，復(fù)鬼式獨(dú)記題帳濁法的蠢基潑本老原鴨理謹(jǐn)和巷借勁貸急記偏帳滅法控的招帳盡戶盡結(jié)鬧構(gòu)茶。返隔回第岔二進(jìn)章按重毫點(diǎn)細(xì)、看難點(diǎn)點(diǎn)重石點(diǎn)：謊會(huì)朽計(jì)匙恒競(jìng)等殲式扭、武帳亂戶準(zhǔn)、圖復(fù)熱式炒記故賬枝法難決點(diǎn)：殊借鴉貸荷記朗賬驅(qū)法返狀回第證一外節(jié)會(huì)值計(jì)吹恒覆等片式第況二抄節(jié)會(huì)孕計(jì)距科穗目多與哪賬助戶舒（翅歸梳納屠）第奧三撫節(jié)復(fù)達(dá)式弟記六賬確法房誠(chéng)（境歸抗納兔）返水回會(huì)勢(shì)計(jì)蔥核笑算呆方轉(zhuǎn)法權(quán)體歐系飯（膀一厲）第膨一農(nóng)節(jié)立會(huì)酸計(jì)騙恒饒等寄式一老、會(huì)而計(jì)星恒壘等榜式大綁華遠(yuǎn)公固司寄投表資1閑0謊0萬(wàn)屈元熄。1省0腦0萬(wàn)叮元資柱產(chǎn)=銷1寺0沒(méi)0萬(wàn)汽元權(quán)編益大歇華兼公數(shù)司海為萌擴(kuò)擦大帳生至產(chǎn)亂借峽款2盡0萬(wàn)幼元?jiǎng)h。1檔2沙0萬(wàn)鳥元資古產(chǎn)=降1盯2塔0萬(wàn)謠元權(quán)刪益=2郊0萬(wàn)暮元負(fù)級(jí)債+辯1院0巨0萬(wàn)神元所軍有網(wǎng)者但權(quán)羅益資午產(chǎn)=負(fù)睡債+所倒有券者殖權(quán)鮮益會(huì)喉計(jì)低基傘本泳等俘式份，腐反譜映和會(huì)這計(jì)掘要躲素鵝之魂間尺在凝數(shù)隸量沒(méi)上掙的鼓恒犧等景關(guān)芒系爐的學(xué)一屈系宮列左等環(huán)式費(fèi)。返漠回經(jīng)濟(jì)業(yè)務(wù)資產(chǎn)=負(fù)債+所有者權(quán)益1增加增加2增加增加3減少減少4減少減少5增加減少6增加減少7增加減少8增加減少9減少增加返既回二宋、總經(jīng)葉濟(jì)多業(yè)哭務(wù)每及慎其天對(duì)掠會(huì)懲計(jì)伯等稍式到的屆影駛響舉究例碗說(shuō)盟明：1、出資期產(chǎn)您與盈所膨有甚者躲權(quán)扭益如同毀增例劣：或某陸公赤司2骨0礎(chǔ)0贏2年1月1日壩，木用1曲0弊0生0岸0葡0元燒投咱資單開稱辦由大桃華獎(jiǎng)公枯司親，王款縱項(xiàng)公存冒入老銀選行傷。資視產(chǎn)=負(fù)帶債+所歇有勒者脅權(quán)替益1畫0綿0除0叔0閉0抹=寒0衡+袋1磨0臭0盾0騙0擇0返拉回2、孝資丑產(chǎn)截與巨所沒(méi)有斯者賽權(quán)疲益山同曾減例2、復(fù)因靈特栽殊前原流因得，梯某躍研適究羅院值從抬大傅華巧公肝司阻抽息回刃投怪資1唯0以0氧0岡0元柳，折以慶銀貓行割存研款茅支揮付乘。資粗產(chǎn)=負(fù)歪債+所陪有雪者妄權(quán)望益原詠有汽余栽額1炭0本0啞0暈0灘0牙=當(dāng)0患+詳1傍0姓0轉(zhuǎn)0戚0傻0-漲1秀0詠0韻0勸0撈-層1敬0悉0隸0達(dá)0新截余政額9劇0餅0差0百0盒=隱0張+資9容0游0美0先0返艙回3、葵資鉛產(chǎn)碑與筆負(fù)豬債腥同偉增例3、巡壽大攔華矛公長(zhǎng)司箭購(gòu)六入罵材招料5乘0嘩0藝0革0元羞，竭貨腸款碰未釀付資田產(chǎn)=負(fù)縫債+所摧有辦者怠權(quán)抹益原駐有勵(lì)余伯額9形0漂0捷0讀0勝=養(yǎng)0里+襪9猴0國(guó)0瞧0拍0+軋5鍛0酸0樓0棍0民+六5順0既0許0配0新憐余橫額1去4柄0左0傘0蜓0衫=裝5敲0心0昌0魂0憤+攜9汽0話0言0游0返粥回4、鋪資故產(chǎn)惡與咽負(fù)復(fù)債摟同緣瑞減例4、田大嗓華妨公鍋司桌用縮慧銀映行蛾存續(xù)款辭償據(jù)還響所脅欠系某默公牽司啞貨靜款3俘0肆0元0肝0元梯。資帆產(chǎn)=負(fù)蠶債+所窩有窮者胳權(quán)錫益原些有追余招額1兵4乏0念0寬0兇0謎=反5蹄0語(yǔ)0從0善0趴+逃9籮0吹0召0約0-凍3筑0若0給0倦0音-犬3儲(chǔ)0司0熊0認(rèn)0新困余每額1匙1斯0黑0感0價(jià)0巾=魂2俯0蔬0遼0慨0墊+盟9滾0眼0應(yīng)0香0返抄回5、兄資拖產(chǎn)述有結(jié)增廁有舍減例5、址大促華注公擾司擾從聞銀尾行應(yīng)提疲取耀現(xiàn)濾金1喜0捐0材0元濕備敘用坊。資挨產(chǎn)=負(fù)炮債+所撥有療者滑權(quán)害益原幫有竹余大額1渣1蔑0檢0漲0丙0乏=雨2債0葬0熱0者0撈+媽9浙0亂0夕0辨0-讓1倘0所0達(dá)0檔+臺(tái)1樣0幅0槳0新莊余果額1泉1款0浸0蕉0苗0岸=棟2腸0絞0釀0秒0婦+膀9憂0域0塞0殘0返衡回6、皮負(fù)畫債渴有普增剃有譜減例6、屠大晝?nèi)A蝴公笛司磁向緞銀仔行絞借省入栽短學(xué)期讓借已款1垮0劍0說(shuō)0銀0元?jiǎng)h，墾償躍還匹所哥欠械某出企懂業(yè)白貨水款壩。資渾產(chǎn)=負(fù)朽債+有嚷者寨權(quán)損益原犁有繡余墻額1笑1愿0耕0愛0壓0奪=懷2沙0害0雕0弟0弦+亞9壘0蹤蝶0斑0鞭0-禮1懼0怨0賊0斃0駛+秀1棚0伍0閣0麻0新學(xué)余幟額1招1私0費(fèi)0版0定0擱=厚2救0迎0恢0烈0哨+碧9物0捉0跪0釋0返遇回7、造所肆有圾者甚權(quán)斥益涉有筋增到有逝減例7、導(dǎo)研興究捐院政將疤其辯對(duì)屢大泥華仆公顏司某投獎(jiǎng)資微中悶的3蘿5總0姥0較0元弦轉(zhuǎn)撐讓定給圖北藥方欺工猜廠驗(yàn)。資婦產(chǎn)=負(fù)絕債+所降有淋者片權(quán)階益原蒜有憂余效額1弄1辰0滅0麗0岔0析=兼2親0俗0購(gòu)0由0居+冬9興0殃0虎0僅0-師3而5晨0菠0置0欺+碎3突5任0填0權(quán)0新薪余貓額1森1匹0醒0腎0疫0序=控2屈0布0短0費(fèi)0傲+熔9羊0胞0言0行0返合回8、忽負(fù)喊債死增舅加閘所拘有華者蠢權(quán)息益臨減船少例8、贈(zèng)大寸華匠公吩司頓向野銀戚行葉借埋入未長(zhǎng)應(yīng)期優(yōu)借裙款3舍5遵0謙0市0元吼，軌退滔還慎北段方唐工強(qiáng)廠驅(qū)的歡投湯資腦款濾。資槽產(chǎn)=負(fù)扔債+所測(cè)有貪者腎權(quán)撐益原甘有墾余喇額1泊1棵0悅0橫0劃0策=痰2灑0摧0欣0張0銹+諷9葵0草0鵝0弄0+壁3鍵5償0黎0族0搭–著3賊5督0舉0療0新風(fēng)余給額1扶1播0帖0制0驚0慶=崖5讓5憶0升0往0稈+陜5溉5爪0紹0墓0返妄回9、柔負(fù)談債骨減插少基所悶有推者以權(quán)雙益在增號(hào)加例9、任研韻究鄰院唐代匯大烤華丹公政司郵償撕還1裙0翻0銳0燒0元致的商短媽期殖借呀款參，伶作編為禿研熔究魂院欲對(duì)疫大刷華防公惜司倆追跟加惡投飽資。資稠產(chǎn)=負(fù)軋債+所欺有對(duì)者調(diào)權(quán)眠益原燒有幅余膏額1碧1拋0驗(yàn)0睡0述0落=們5擺5筍0田0引0炕+冤5賤5難0壓0大0-由1可0惰0偶0每0套+卷1返0礙0格0述0新方余摘額1當(dāng)1儀0因0丈0警0飄=祝4堆5花0增0姻0曠+俊6循5哥0吧0議0返合回第費(fèi)二乎節(jié)撫會(huì)帖計(jì)港科尺目神與階賬監(jiān)戶一挽、晉會(huì)友計(jì)悼科蠟?zāi)窟b和民賬雖戶芽的鳳意驚義（艱一旱）會(huì)黑計(jì)勁科健目的稱概處念對(duì)會(huì)描計(jì)旱要深素按謝其經(jīng)翻濟(jì)殼內(nèi)麻容所包作炕的府進(jìn)身一維步銷分路類倡，蕩以牧區(qū)務(wù)別吃其肢它返項(xiàng)劍目群的李標(biāo)羅志爭(zhēng)。（怠二廉）占會(huì)到計(jì)甘科嘗目鄙的映意柜義返名回（刊三繞）屑賬欺戶顆的扎概末念二柱、剖會(huì)浮計(jì)樣科落目渡和善賬核戶溜的籠設(shè)洋置抵原販則（店一移）破根尋據(jù)芒企沿業(yè)醒會(huì)腹計(jì)滴準(zhǔn)令則封的份要液求液設(shè)哄置豬會(huì)役計(jì)商科閑目哭體排系抽。（就二恢）授能云夠末全捕面占完判整機(jī)地晶反餐映僚企遠(yuǎn)業(yè)談的謹(jǐn)經(jīng)掏濟(jì)休活蜻動(dòng)閑。（濕三臨）肥國(guó)鴿家軌統(tǒng)蹄一聲會(huì)蓄計(jì)膨制砌度臘制哈定輸總譽(yù)分魚類引會(huì)飼計(jì)萍科脊目隨、堵明陸細(xì)盞分蛾類硬會(huì)凍計(jì)泳科箭目返低回明霉細(xì)名分相類樂(lè)科棉目總贊分轉(zhuǎn)類坐科鍛目二躁級(jí)僻科鈔目援明斜細(xì)板科吩目原廉材冰料僵原址料愉及高元淚鋼主顛要貍材膏料搏碳碑鋼角顛鋼輔數(shù)助旬材激料梢潤(rùn)閘滑吧油油章漆燃上料圣煤?jiǎn)√科K油返夢(mèng)回（拴四歉）己充坡分帆反再映乳行蒸業(yè)藍(lán)特萌點(diǎn)沙和聯(lián)企剪業(yè)農(nóng)組注織燦形餡式丑的效特糧點(diǎn)（香五金）稠滿溝足似企與業(yè)挨內(nèi)孤外保部稅會(huì)鐮計(jì)之信昆息飲使閑用衛(wèi)者耗的露要眨求三蹤蝶、餅賬輸戶誰(shuí)的叨格快式獨(dú)和硬結(jié)濫構(gòu)（逼一比）際賬仗戶逆的鐵內(nèi)矛容1、指賬蝴戶遲的并名佳稱重（銜會(huì)蛋計(jì)眠科故目漿）2、味登澤賬榜日匙期3、個(gè)記肅賬斯憑僵證儉的用編刑號(hào)4、習(xí)摘域要5、嫌增配加懶、值減棉少杏的乞金叨額圖和階余賀額返秘回（黃二）饞賬糖戶進(jìn)的賽結(jié)安構(gòu)借剃方變賬階戶盈名們稱桃貸綁方返軋回1、愈資公產(chǎn)刃、補(bǔ)負(fù)遍債膠、孤所刑有典者膠權(quán)務(wù)益肥類繁賬微戶浮結(jié)益構(gòu)借夫方資瓜產(chǎn)符類賬擴(kuò)戶洞貸釋方本激期裂資刮產(chǎn)排的洽增紡加桐本詳期詢資渠產(chǎn)巧的戀減持少期僑末綿余離額返撈回借織方負(fù)減債隙類賬訴戶巖貸匯方本嶼期浙負(fù)丈債攀的斗減悔少參本茄期縣負(fù)塵債常的跪增淺加期葡末留余少額返盈回借盼方所綱有供者臉權(quán)目益蔽類賬看戶切貸青方本緞期仿所州有評(píng)者燃權(quán)庫(kù)益歸的伍減彎少腥本鵝期蟻所擁有調(diào)者堅(jiān)權(quán)撥益胡的割增術(shù)加期抄末驗(yàn)余姥額上沾述螺賬暑戶腔期綠末導(dǎo)有姻余陣額來(lái)被胸稱禍為伙實(shí)建賬彈戶返圖回2、亭收夸入麗、惡費(fèi)遭用慘、救利架潤(rùn)寺賬司戶杜的繡結(jié)競(jìng)構(gòu)借窗方費(fèi)音用每類賬休戶拘貸扶方本美期摸費(fèi)術(shù)用哥發(fā)窮生撐額磨本撕期割費(fèi)仁用俊減瘦少促額轉(zhuǎn)渡入改利欣潤(rùn)容賬課戶返唯回借池方收同入袖類帳送戶坦貸退方本稿期榴收勺入錘沖堪減繩額磚本士期東收與入才增駝加俘額濤轉(zhuǎn)珍入螺利寇潤(rùn)翅賬荒戶返油回資牌產(chǎn)蘋類弊賬野戶：期兩末風(fēng)借惠方計(jì)余僑額=期潮初濤借咬方孩余匪額+本穩(wěn)期撈借蘿方賤發(fā)剩生范額–本而期款貸盒方禾發(fā)蜓生薯額負(fù)勵(lì)債穩(wěn)及牙所音有魚者披權(quán)唐益閣類派帳回戶：期臟末徐貸捕方竿余崗額=期初初熟貸水方殲余也額+本存期計(jì)貸菌方貼發(fā)能生份額–本趴期懇借歌方謙發(fā)恰生付額返搬回返泳回會(huì)罵計(jì)語(yǔ)對(duì)抬象會(huì)薄計(jì)耗要嶼素會(huì)民計(jì)座科肅目總叔結(jié)松歸蒙納會(huì)單計(jì)兄對(duì)厲象沸、擦?xí)居?jì)改要皆素銷與漠會(huì)粱計(jì)舍科奏目蘿的傷比戴較返燃回

年月日憑證字號(hào)摘要增加額減少額余額會(huì)皇計(jì)龜科散目第居三均節(jié)師復(fù)茄式懼記蒙賬將法一超、搖單成式漿記害賬概法冷和虛復(fù)誰(shuí)式提記皮賬筋法（崇一音）單嘩式背記哄賬傷法經(jīng)子濟(jì)怕業(yè)欺務(wù)吉發(fā)溉生帶后憶，臥只激在秘一逮個(gè)綱賬影戶吩進(jìn)如行鄭單顏方夫面秤登漸記睜。（濁二貝）復(fù)杜式天記洋賬宿法經(jīng)桶濟(jì)績(jī)業(yè)茅務(wù)喜發(fā)拍生餃后研，誤要蘋以片相毫等盡金句額筋在衫兩趙個(gè)荒或蘋兩紐奉個(gè)贈(zèng)以濟(jì)上猶相倘互主聯(lián)順系豎的尤賬繪戶叢進(jìn)莫行莫登元記賺。返莖回特補(bǔ)點(diǎn):1、他需究設(shè)屆置疊完其整披的牲賬挪戶藍(lán)體載系處。2、拖對(duì)猛每膛筆蛛經(jīng)谷濟(jì)披業(yè)粉務(wù)垂要哪以擺相普等留金脈額么在勢(shì)兩勿個(gè)部或伍兩溫個(gè)稠以踩上檢相棗互悉聯(lián)每系大的扶賬侍戶帽進(jìn)暴行滑雙兔重猜登萌記殖。3、柳賬搜戶永之沿間寸有殺對(duì)盒應(yīng)券關(guān)糕系面和里數(shù)弟字法平籠衡營(yíng)關(guān)英系洽。二戶、借根貸章記豪賬躬法弟的禁特嘴點(diǎn)（讓一址）管以粉“挖借籍”長(zhǎng)和頃“櫻貸胃”妖兩男字課作撿為暴記奶賬春符羨號(hào)（亮二專）博對(duì)嘗不童同削性腳質(zhì)柄的導(dǎo)賬給戶在，巷“程借粥”蜜和肥“芬貸澇”松具毅有飄不灣同騰的醉涵怖義返堵回借泳方笑貸霞方資享產(chǎn)絞的遵增詞加牙負(fù)返債掠的夫增灘加資內(nèi)產(chǎn)南的縫期受初遼、封期霉末柏余警額慰負(fù)價(jià)債盜的亂期白初企、將期尸末剖余停額負(fù)膏債開的飲減藏少央所染有晉者么權(quán)家益摸的遵增小加所扔有劃者販權(quán)榆益病的葬減棚少亮所訓(xùn)有率者吹權(quán)鄉(xiāng)豐益愛的呢期令初蟲、震期舞末立余習(xí)額費(fèi)慌用脫的辱增鞏加嘩資棗產(chǎn)杜的劫減欣少收堪入往的舉減筐少盈費(fèi)夾用盛的搶減閱少收王入丟的堪增創(chuàng)加返慢回（旦三象）記計(jì)賬云規(guī)野則是嶼“巨有嘴借瓦必幸有起貸慢，克借舒貸專必?cái)?shù)相匠等話”根風(fēng)據(jù)謀“歌資融產(chǎn)=權(quán)拆益促”笛的央會(huì)吊計(jì)勿恒勻等艱式牙，鍋經(jīng)暴濟(jì)畢業(yè)期務(wù)街增賭減侵變?cè)摶瘽饪偁N體倆可漆分掘?yàn)樽σ宰窒滤了恼x種樂(lè)類瞧型繼：1、痛資據(jù)產(chǎn)信和故權(quán)管益憐同捆時(shí)濃增販加2、涉資窩產(chǎn)兇和粘權(quán)所益炮同旱時(shí)晶減磚少3、區(qū)資太產(chǎn)第內(nèi)掌部貸不圈同矮項(xiàng)施目杰一仰增跡一隱減4、博權(quán)珍益期內(nèi)慰部余不憲同愧項(xiàng)婆目章一殘?jiān)龉~一駕減返泡回三茅、綠對(duì)違應(yīng)寨賬市戶碼和騙會(huì)乳計(jì)核分瘋錄（慌一千）對(duì)先應(yīng)升賬速戶在同經(jīng)量濟(jì)析業(yè)途務(wù)峰發(fā)艷生鑒后站所巷形稅成叛的傳借閣方濤賬深戶怨和船貸類方像賬深戶膊之瞎間堪相遮互尚依淋存磚的猛關(guān)輝系立稱華為傳賬策戶覽對(duì)索應(yīng)斤關(guān)劇系儉?，F(xiàn)具飾有捕對(duì)贈(zèng)應(yīng)米關(guān)喚系頌的錘賬撲戶同稱激為傅對(duì)瘦應(yīng)拴賬澆戶般。返帽回（淘二先）會(huì)惕計(jì)蠻分漂錄1、概午念：宜指桃對(duì)沿每唱一啞筆腔經(jīng)梅濟(jì)吸業(yè)蝦務(wù)潤(rùn)，兇按暗照獎(jiǎng)借險(xiǎn)貸釀?dòng)洷少~象法揮的休記泥賬蔬規(guī)授則誦分飼別恭列鉤示啦應(yīng)移借損應(yīng)憂貸異賬恒戶恰及危其集金鼠額破的混一己種斑記月錄視。2、種艦類（1）斧簡(jiǎn)斧單艇會(huì)游計(jì)坡分敬錄償：料一問(wèn)借啦一和貸爐的渠會(huì)訴計(jì)勒分樓錄牙。借參：菌現(xiàn)鹽金2增0扣0刪0鮮0貸威：氧銀蒼行使存溉款2究0嫂0蠟0輛0返核回（2）復(fù)位合肺會(huì)州計(jì)鉆分葵錄：1）統(tǒng)一園借甲多和貸喜：2）返一否貸殲多狐借護(hù)：返拜回3）網(wǎng)多省借癥多丑貸暖：四姑、餃過(guò)佳賬餓和試舅算釘平扁衡（極一寫）庫(kù)過(guò)絕賬遷：析將符會(huì)桑計(jì)勁分楊錄辟的菌數(shù)晴據(jù)漲過(guò)銳入偷到域各杜有繩關(guān)舊賬寨戶畢中男去箏的松過(guò)暫程源。（嶺二春）丸試毒算挪平爪衡依倆據(jù)果：灣記攪賬僅規(guī)印則和會(huì)緞?dòng)?jì)取恒頑等危式目食的般：檢鋪查什賬都戶趣記生錄術(shù)正斥確居性糾的絨方賴法尾。律試胖算運(yùn)平輸衡冠的動(dòng)公都式滲如奴下悅：返繭回發(fā)主生蓄額王試齒算請(qǐng)平群衡頁(yè)公動(dòng)式霜：全槽部潮賬浮戶劇借愁方中發(fā)迫生哀額鬼合和計(jì)=全番部勵(lì)賬吵戶暖貸世方命發(fā)勺生兩額串合另計(jì)余握額召試兄算太平揉衡液公傅式仰：全法部泛賬訪戶憤借浪方員余萄額淺合投計(jì)=全告部憲賬若戶步貸戲方不余佳額猴合遙計(jì)試拼算厚平脫衡夜表填的你格概式笑如反下合：返墾回五響、杠借鍵貸欺記哄賬腦法亮舉素例1、帆大努華弄公享司2晴0油0照1年1月咳初找各岸賬逢戶吉余利額荷如縣下端：會(huì)睡計(jì)傍科區(qū)目蠶期甲初廉借賺方胞余捉額車會(huì)趙計(jì)紐奉科陣目哀期征初若貸扎方管余臨額銀培行擋存鵲款5粘0源0囑0咳0短甘期友借泰款1匯0芬0陰0猴0原特材遠(yuǎn)料8閥0平0批0應(yīng)棍付金賬秀款2理0政0唯0爹0固場(chǎng)定秘資鑼產(chǎn)6杠0櫻0貢0將0長(zhǎng)煙期蘋借用款3昏0忠0姿0控0實(shí)顆收齊資轟本5藍(lán)0朱0騎0躲0盈喬余離公左積8眉0獻(xiàn)0究0合芒計(jì)1法1縣8昂0論0漁0合故計(jì)1彼1辯8司0逝0倦02、朝月惡份柔內(nèi)爸發(fā)希生獅經(jīng)幸濟(jì)躺業(yè)灑務(wù)放如鄰下魂，艇據(jù)悅以想編質(zhì)制史會(huì)危計(jì)昌分含錄（1）收赤到都某遠(yuǎn)研訴究閥院1泡0執(zhí)0幟0棍0俱0元識(shí)投通資開款循存糧入咱銀噴行。借末：偶銀億行喜存驅(qū)款1館0敵0嗓0企0掃0貸?。簞?shí)啞收不資腐本1怠0厲0執(zhí)0顛0愉0（2）因激特惱殊堂原過(guò)因剝，遠(yuǎn)某售研關(guān)究鄙院吳抽恒回登投撇資1偉0宇0面0做0元淹，拆以斬銀你行殼存扶款欣付桑訖脾。借革：鉆實(shí)方收摘資倡本1霉0儉0陶0音0貸羅：悔銀煌行海存創(chuàng)款1隸0促0唇0衡0返虜回（3）購(gòu)寧入傳材磨料5撇0鼻0逗0剪0元更，閑貨頌款貝未規(guī)付。借需：小原玩材游料5弄0罰0環(huán)0域0貸估：酬應(yīng)宴付陜賬肆款5氣0雪0價(jià)0繩0（4）以楊銀強(qiáng)行幻玉存蘆款情償癢還杰所糠欠陣某酒企你業(yè)宿貨容款3拿0胃0敬0手0元廉。借弦：哪應(yīng)駱付泛賬許款3庫(kù)0錦0給0伏0貸春：日銀叫行吐存摘款3婚0低0刊0離0返往回（5）購(gòu)眾進(jìn)穩(wěn)設(shè)怨備火一俯臺(tái)源價(jià)掌款2馬0票0堤0戚0元山，擺以尖銀戴行潑存坦款紅支置付絕。借育：勞固伴定派資辰產(chǎn)2堅(jiān)0少0泛0反0貸托：切銀剪行逮存歲款2指0塞0悉0受0（6）向倆銀穗行朵借喬入像短籮期牢借雁款2刷0奔0梳0體0元褲，繁償兆還細(xì)所謹(jǐn)欠執(zhí)某寫企歪業(yè)槳貨流款且。借梢：爬應(yīng)即付附賬回款2廚0掘0倘0渣0貸隊(duì)：墾短波期只借構(gòu)款2萍0蠶0沃0影0返拜回（7）將孩盈罰余肥公溉積嘗金5雹0役0雅0元已，潤(rùn)轉(zhuǎn)顛增逆資冒本餡金。借看：或盈嗚余蜘公退積5彎0陷0軍0貸級(jí)：煙實(shí)夏收至資會(huì)本5刑0博0屑0（8）研芒究千院掘代趣大贈(zèng)華滲公語(yǔ)司便償冠還2武0沾0援0臘0元秩的浸短陸期勿借薯款擾，偷作景為窄研刃究份院護(hù)對(duì)逗大娘華珍公扣司蜘的待追襪加愉投皮資依。借冤：故短嚴(yán)期知借襪款2搏0鬼0饞0普0貸執(zhí)：唇實(shí)日收您資端本2蠢0偽0染0加0返仔回（9）向駱銀倚行螞借祖入油長(zhǎng)崇期奏借蠟款5店0債0譽(yù)0桑0元醋，頃退切還體研止究辟院強(qiáng)的貞投煎資塌。借窮：深實(shí)會(huì)收境資姓本5撈0暑0修0騎0貸柳：魚長(zhǎng)粘期傷借堵款5足0樣0緊0沒(méi)03、駱將砌上慚列最經(jīng)辣濟(jì)舅業(yè)載務(wù)犬的革會(huì)智計(jì)絹分咐錄扔過(guò)灘入餓賬統(tǒng)戶返草回借普方雅銀機(jī)行相存煙款現(xiàn)貸攝方期倉(cāng)初咸余枕額5謊0月0壩0境0（2）1塵0懇0偉0非0（1）1辦0墨0招0內(nèi)0爪0（4）3班0蓄0黨0玻0（5）2越0輛0推0品0本科期憑發(fā)罷生谷額1切0著0錢0僅0隙0本察期盾發(fā)腦生誓額6養(yǎng)0少0確0火0期屢末震余印額9做0立0俗0托0返牽回借右方儲(chǔ)原才材順料踏貸辰方期匆初工余移額8悲0鑒0璃0（3）5揮0踢0慕0銳0本屑期詞發(fā)型生齒額5粗0俯0秒0聯(lián)0本浩期宮發(fā)慣生政額0期遙末咬余港額5臂8斤0南0雙0返啦回借厚方如固柜定乎資鎖產(chǎn)趴貸鋸方期壞初必余躺額6知0亡0墻0探0（5）2液0慕0怕0懲0本蛾期虜發(fā)比生篩額2