培訓(xùn)教材應(yīng)收賬款及預(yù)付賬款

第三節(jié)應(yīng)收及預(yù)付賬款一、應(yīng)收賬款二、應(yīng)收票據(jù)三、預(yù)付賬款四、其他應(yīng)收款一、應(yīng)收賬款（一）應(yīng)收賬款的確認(rèn)與計(jì)價(jià)（二）應(yīng)收賬款的核算（三）壞賬及其核算

（一）應(yīng)收賬款的確認(rèn)與計(jì)價(jià)

1、應(yīng)收賬款的含義

會計(jì)核算上所稱的應(yīng)收賬款有其特定的范圍：▲應(yīng)收賬款是指因銷售活動形成的債權(quán)▲應(yīng)收賬款是指流動資產(chǎn)性質(zhì)的債權(quán)▲應(yīng)收賬款是指本企業(yè)應(yīng)收客戶的款項(xiàng)2鋪、擔(dān)應(yīng)噴收艦賬體款睛的穩(wěn)計(jì)懲價(jià)一縱般滲情挑況餃下睛，理企利業(yè)戰(zhàn)銷拐售陣商窯品瞞、濃產(chǎn)臉品毛或斃提滅供求勞朱務(wù)管等介形歸成逝的餃應(yīng)士收廣賬早款姨，雪應(yīng)厭按昂買趣賣紗雙僻方順在捕成旺交奶時肺的尋實(shí)屑際果金釣額梨記科賬廣；沾同號時租，抓在黑計(jì)折算釘應(yīng)屠收木賬楊款色的膜入饒賬蓬金津額盛時搭，宅還惰要鎖考兼慮捆折杏扣臨因里素箭。（問1走）努商表業(yè)交折損扣商伴業(yè)稻折博扣徑是嗽指鏟企勿業(yè)太根卻據(jù)攀市勁場牢供戶需圾情右況喇，抖或鎖針績對典不捉同直的夠顧忠客口，館對泳商尊品依價(jià)蛋目惕單漆中沖所廚列遭的針價(jià)洲格竭給禿予幕的坑扣沖除涌。占扣隔除宇商穗業(yè)雷折吃扣貫后斑的聞凈策額突才纏是膊實(shí)杏際治銷憑售諷價(jià)妙格搶。商達(dá)業(yè)睛折咳扣循一比般淡在云交愚易固發(fā)提生饒時伯即擾已克確制定湊，拾它聲僅千僅筍是悲確盼定筒實(shí)悠際堡銷勵售栗價(jià)莖格茫的剃一水種彈手嘩段捕，腸不唐在擱買逮賣督雙鋒方降任微何爭一演方鎮(zhèn)的謀賬日上利反扎映咬，國所聚以籠商睬業(yè)娃折請扣巴對綠應(yīng)丈收賞賬延款萌的屈入就賬痕價(jià)謊值董沒剖有囑什鴿么蝴實(shí)控質(zhì)腎性奸影農(nóng)響溜。靈因盟此隆，擊在約有柜商駁業(yè)潮折壯扣托的仍情鐵況衛(wèi)下賄，檔企凡業(yè)寇應(yīng)且收濤賬廊款背入妻賬形金馳額鏡應(yīng)備按識扣即除養(yǎng)商課業(yè)耕折瘡扣排以濤后知的并實(shí)小際演售夏價(jià)禽加爸以南確海認(rèn)秘和銀計(jì)危量途。（阻2恐）易現(xiàn)陪金草折會扣現(xiàn)鹽金下折爬扣持是新指艙銷屢貨興企肅業(yè)卡為痰了拒鼓開勵杯客額戶窯在秤規(guī)河定芹的插期饑限招內(nèi)消早誤日竊付掌款饑，崖而豈向盒其鑼提萬供崇的歐按減銷都售雕價(jià)勵格怒的宮一扁定輩比遮率京所贈作稿的脖扣茂除斤?，F(xiàn)粉金概折盈扣陳通抬常榮發(fā)女生搏在仔以你賒武銷岡方敢式皆銷炮售滾商面品煎及皆提浮供孕勞各務(wù)脆的岡交郊易諒中牌，娃一丟般辦用鈔符考號“折遞扣嘩/片付獸款小期鏡限”表饅示蘭，奶寫渴成炒：“2夾/辭1唯0蝦，節(jié)1鬧/憂2廉0蟻，n臭/礦3女0”，其閉含餡義兆為座：校1倆0禁天轉(zhuǎn)內(nèi)暢付所款受給則予率2代%死折方扣煉，爆第葡1班1寇天魄至耍第謀2野0侵天誦內(nèi)籍付沫款捆給秩予裁1場%限折趙扣犧，登第麗2距1候天烏至騙第更3爸0賭天亂內(nèi)納付陸款促，犁則星不作給脾折靈扣糊，財(cái)付含款怕期膀限叼為撞3樓0譜天森。在伐現(xiàn)嘴金魯折癢扣潛的懲情浴況款下紀(jì)，洋應(yīng)歷收至賬收款確入漁賬訪金驅(qū)額劉的故計(jì)滅價(jià)紡有第兩距種亂方菜法召，游一帥種越是尤總欣價(jià)休法牽，魯另廳一輩種向是膜凈疤價(jià)狹法畫?！蚩偮蓛r(jià)橋法送是原將鼠未宰減送去續(xù)現(xiàn)嘩金丘折書扣撥前腫的藝金器額蝦作梳為爽實(shí)革際烤售橋價(jià)怎，穗記董作獎應(yīng)泥收畢賬簽款裹的影入芹賬催價(jià)忍值總。碰在充這線種掛方矩法顫下詢，融銷虜售知企姐業(yè)豬把吵給械予掃客企戶轟現(xiàn)帳金艇折榜扣統(tǒng)視之為柴融淘資帥的思理姜財(cái)疼費(fèi)童用姜，蒸會名計(jì)天上攤作乒為晴財(cái)欠務(wù)伶費(fèi)技用胡處蘇理敵?！z式凈宿價(jià)興法褲是朋將堅(jiān)扣峽減絕最搖大社現(xiàn)貢金突折壯扣城后詢的昏金題額泳作豪為蜂實(shí)頂際暈售帥價(jià)羨，俊據(jù)原此扁確周認(rèn)育應(yīng)泉收橡賬工款畝的課入拐賬騰價(jià)喪值仙。驢這歪種剃方詢法寄是攀把塌客喬戶扮取殃得宵現(xiàn)叛金賓折竟扣當(dāng)視傾為榴正哀常預(yù)現(xiàn)易象賣，掌認(rèn)夢為匆客血戶明一廁般抄都希會勝提老前迷付勾款感，鳥而啞將肯由溜于隔客央戶默超到過的折葉扣臉期愚限惰而赤多勤收悔入懼的喉金抓額燃，深在跡會款計(jì)奏上私作凈為酒沖涼減傻財(cái)蛇務(wù)壟費(fèi)灰用星處最理效。（職二兼）兵應(yīng)籍收暢賬仁款莊的口核觸算企獻(xiàn)業(yè)留設(shè)予置“應(yīng)張收熄賬闖款”總園賬每科青目偵進(jìn)港行勾核冊算扛。企芽業(yè)敘應(yīng)灶收悉的仁各催種促款眼項(xiàng)企呀業(yè)阿已株收罩回請的舅應(yīng)秩收歌賬娛款轉(zhuǎn)技作吊商鑒業(yè)悄匯欺票該支固付扔方積式喬的捷應(yīng)糖收買賬已浙轉(zhuǎn)論銷磁的僑壞庸賬雅損桿失企伙業(yè)銀尚途未此收柱回分的礎(chǔ)各嶄種心應(yīng)貴收懇賬斥款應(yīng)泰收驚賬話款面的劃明鍬細(xì)灑賬按住不租同聽的含購上貨營或渴接忽受襪勞或務(wù)突的灰單腰位運(yùn)或?qū)€適人鴿設(shè)我置翁。應(yīng)接收狹賬取款應(yīng)革收千賬猜款范的悲核凝算蜂，危存灘在志如失下快三冰種時情割況勤：1薄、清在籌沒鋤有或折陜扣折的緞情桌況膽下底，痕按著應(yīng)涉收懲的乖全泛部辛金踩額按入雪賬圈。2睛、之在首有目商鎮(zhèn)業(yè)臥折伶扣感的影情稅況漏下互，葛應(yīng)下按鉗扣劃除論商遲業(yè)愿折賀扣俘后望的摟金周額腥入閃賬閥。3鵲、傲在載有閘現(xiàn)域金糊折壺扣段的妨情匹況膠下診，擊采腔用挺總悠價(jià)父法扔入東賬持，搬發(fā)派生轉(zhuǎn)的凍現(xiàn)陽金剩折攀扣帳作束為久財(cái)富務(wù)竟費(fèi)匙用漏處筍理容。（好三選）護(hù)壞潑賬遵及晉其浙核配算1傲、壞衛(wèi)賬是漸指犧企晚業(yè)憐無抵法配收蝕回歌或索收蝦回灰可震能桃性衛(wèi)極水小努的連應(yīng)鴨收溉賬匠款朱。由倍于糖發(fā)梁生日壞級賬同而坡產(chǎn)搏生心的他損孩失貍，捆稱扭為釀壞掩賬袖損雞失徹。2捉、謝根搶據(jù)疾我軟國內(nèi)現(xiàn)漁行淚有嫁關(guān)筍法雀規(guī)賣的名規(guī)汁定影，晌企展業(yè)蒼的營應(yīng)舅收示賬界款雞符那合葬下臥列惱條影件膏之殘一棚的喪，斯應(yīng)中確盼認(rèn)送為毛壞淘賬度：(高1傻)經(jīng)債拉務(wù)淡人包死依亡蹈，之以籌其脈遺抬產(chǎn)撫清貍償享后企仍屆然糖無浮法蹦收撞回痕；(尖2鞠)崗債微務(wù)嗽人脂破滔產(chǎn)來，殖以妄其鐵破圾產(chǎn)歌財(cái)隨產(chǎn)郊清估償從后液仍躁然掌無惰法揪收斧回仿；(洞3油)佳債罷務(wù)們?nèi)水€較湯長共時第期拿內(nèi)輪未獲履帆行眨其啄償談債斑義蛾務(wù)嘗，們并憐有勤足聞夠后的親證蕉據(jù)械表鬧明牌無比法痛收泛回喉或欺收動回黑的袋可歷能憂性即極眨小樹。對墊于酸已饒確譜認(rèn)剛為籠壞掏賬朱的濁應(yīng)腿收奸賬盾款菌，印并腳不正意浙味武著餃企白業(yè)攏放內(nèi)棄斗了局追裙索財(cái)權(quán)板，也一食旦分重睛新厘收排回酬，纏應(yīng)激及挎時晴入趙賬查。3低、的壞絹賬娘的信核矛算芬方梳法客有占兩近種休：（終1嬸）巖直早接肉轉(zhuǎn)教銷胸法直陪接悄轉(zhuǎn)釀銷親法斬是羨當(dāng)籍應(yīng)也收敗賬鉗款睜符雪合跨應(yīng)匪確這認(rèn)軍為延壞犧賬握的坊條灶件諒時嶄，贈確澤認(rèn)公壞醋賬拍損衣失賀，嚼直喝接伏計(jì)擦入專管墳理怨費(fèi)盯用尸，玩同丟時調(diào)沖坐銷紫應(yīng)柄收翁賬讓款擇。優(yōu)抄點(diǎn)棒：刃賬封務(wù)考處房誠理醋簡盲單攏、蚊實(shí)匹用缺區(qū)點(diǎn)顧：椅不凳符庸合毅權(quán)票責(zé)脖發(fā)裙生卻制爹和盲配振比紹原補(bǔ)則（柏2翁）皺備淚抵址法備灑抵窩法盈是領(lǐng)指欺先亦按裹期鴉估賢計(jì)辱壞瓣賬遲損扒失牛，盆形矩成麥壞隱賬蕉準(zhǔn)培備慶，偷當(dāng)葛某腔一靜應(yīng)狀收俊賬橫款陷全言部吐或推部呢分非被土確叨認(rèn)聽為鋪壞罪賬母時叛，仿再冶沖箏減孝壞疏賬饞準(zhǔn)井備恥，本同廉時賢轉(zhuǎn)頓銷冶相鎖應(yīng)剩的擊應(yīng)餡收傲賬皇款娛的糕一紫種歸核揮算紐奉方滴法符。優(yōu)抬點(diǎn)墨：▲端可閉將胞預(yù)甜計(jì)捷不氏能辣收塵回謎的汁應(yīng)叫收器賬和款俊及吃時軌作狹為屆壞鴨賬圈損械失備入沸賬剩，喪較意好滔地限貫不徹咱權(quán)莖責(zé)慶發(fā)傘生早制域和殃配脖比跟原開則必，爐避易免歪企難業(yè)喝虛奔盈囑實(shí)柏虧▲毫便高于嗽估條算董應(yīng)趕收光賬綱款均的透可毛變控現(xiàn)命凈絮值輔，掘以揪真馳實(shí)注反垂映禿企疼業(yè)教的霜財(cái)彼務(wù)再狀合況洞，定進(jìn)外而漸體饞現(xiàn)糾謹(jǐn)欄慎紀(jì)性銳原煤則石的災(zāi)要雅求鬧。企稿業(yè)齊采剖用昏備殖抵叔法吹進(jìn)澇行某壞援賬她核粗算乖時房誠，博估節(jié)計(jì)鑼壞絡(luò)賬免損魯失惑的缺方墓法部有臭應(yīng)述收掀賬復(fù)款禮余錯額避百漁分洋比岡法蠻、閣賬猶齡蘆分亦析宰法開和怨銷罩貨住百鋤分化比謹(jǐn)法敞等塘。①層應(yīng)雖收噴賬艦款償余似額江百天分握比動法達(dá)。應(yīng)淡收幕賬掏款區(qū)余怨額競百武分宮比搜法全是騙根鈔據(jù)記會狀計(jì)堂期聲末嗎應(yīng)尊收米賬疾款望的置余戲額令和撈估偵計(jì)曉的懶壞職賬漂率卸，擾估逐計(jì)捷壞項(xiàng)賬華損們失斥，躬計(jì)看提親壞軋賬關(guān)準(zhǔn)麥備住的勇方話法模。會覆計(jì)申期定末我,“應(yīng)袍收家賬雁款”的篇期喚末犧余勿額×計(jì)蒸提黎比愚率=“壞蜻賬扮準(zhǔn)認(rèn)備”科柳目裂應(yīng)辰保終持靈的媽余乒額證。應(yīng)蜂保播持傘的移余陵額幼>“壞沃賬捕準(zhǔn)笛備”科艙目兄貸牙方廉余敗額按掀其心差雖額窄補(bǔ)晃提蠢壞瘡賬塔準(zhǔn)窮備應(yīng)氣保噸持送的焰余檢額毛<“壞遺賬母準(zhǔn)丘備”科艇目獵貸牌方居余淡額按證其度差膀額掙沖泳回漁多戒提碧的殲壞森賬提準(zhǔn)止備當(dāng)“壞肅賬笑準(zhǔn)儲備”科版目哥出捎現(xiàn)踐借越方槳余仗額輸時撕，和則襪按木應(yīng)頌保鋤持粘的吸余暫額彩與“壞潮賬士準(zhǔn)投備”科低目溫借鐘方燒余董額臺之集和浪提進(jìn)取倚壞裝賬壟準(zhǔn)光備堡。②曉賬掘齡跑分森析請法賬粉齡歷分藏析裹法邊是沸根哥據(jù)頌應(yīng)損收蒙賬礙款相入做賬浙時躲間穿的西長殿短堅(jiān)，河并永結(jié)扭合執(zhí)以金往針的鞋經(jīng)處驗(yàn)茫來好估昏計(jì)逢壞亮賬臟損為失洪、參計(jì)秘提謎壞接賬側(cè)準(zhǔn)帥備蘿的冶一頂種梅方倡法憶。前妻提敞：一朋般拆來哪說寫，磁賬月款含拖冠欠法的效時傍間子越碑長墻，些則己發(fā)漂生酷壞靈賬救的鏈可脅能傳性謙就累越事大愉。優(yōu)惡點(diǎn)違：可受以昂比飾較閥客普觀肝地挺反完映騙應(yīng)濁收捕賬皺款蒙的踏估覽計(jì)季可網(wǎng)回混收釣凈哀額缺綿點(diǎn)偷：這致種緣瑞方爛法油并侵沒抱有挪把撕應(yīng)謀收串賬呈款夜的賀估膏計(jì)柏壞逼賬栽損旺失之與悶該柳應(yīng)鍵收念賬那款慕相何應(yīng)廚的捏營馳業(yè)裳收循入瞇反型映顧在茄同燒一先會夜計(jì)君期泳間高，邊而擔(dān)是漠在店發(fā)娘生遠(yuǎn)該棕應(yīng)敞收很賬今款線以損后柄的太某圈個點(diǎn)會構(gòu)計(jì)選期曠間濟(jì)才照反粒映曾的限，洲從踩而稼在蚊一銹定衰程多度心上唉影益響歐了頑各峽個踐會時計(jì)鳳期土間葬利雪潤路計(jì)變算有的燃準(zhǔn)栽確候性問。③稱銷幫售棋百法分烤比顆法銷檢貨管百勉分霜比杜法登又梢稱扔賒饒銷淚百出分翠比貫法漢，雹是姑根語據(jù)垂賒者銷費(fèi)金苗額冬的違一鵲定掘百調(diào)分款比零來姿估懂計(jì)塵壞凍賬裙損造失榜、勝計(jì)飯?zhí)嵩儔囊曎~滅準(zhǔn)壘備奴的煎一箏種捉方繳法片。前商提矮：應(yīng)底收掌賬放款苦的敗壞殊賬敲只慌與擋賒盤銷敵有忙關(guān)茶，旁而芬與賴現(xiàn)恐銷炮無上關(guān)用，估賒傭銷浮業(yè)屬務(wù)寒越晝多街，憐賒纏銷位金序額王越摩大率，雙發(fā)喉生需壞柿賬低的逆可顆能年性究也富就添越購大溝。采年用蟲銷撿貨悄百匪分迷比姓法淡，細(xì)估隙計(jì)判壞殺賬披損巷失丸百眉分迅比處可矩能耍由衣于嘩企條業(yè)巖生涌產(chǎn)嬸經(jīng)逝營帆情御況盤的趁不錦斷蒜變房誠化槽而茅不據(jù)適需應(yīng)攜，誓因憂此庭，域需主要古經(jīng)蛋常杰檢酸查鎮(zhèn)百意分絡(luò)比勁是減否益能墳反剝映鑒企貢業(yè)士壞鎖賬槽損冷失鍛的啄實(shí)電際鬧情綱況碧，促若繡發(fā)想現(xiàn)刪估吳計(jì)恐壞冰賬宴百跌分各比證過滿高弦或浴過字低鍬，伙應(yīng)厘及肉時拒予陰以冶修歪正冒。二吼、腐應(yīng)送收胡票貫據(jù)（決一向）瓣應(yīng)離收育票缺據(jù)帽的泊內(nèi)態(tài)容（桃二販）帳應(yīng)腎收獄票攀據(jù)唐的損核斤算（袋一暴）季應(yīng)坑收介票叢據(jù)堅(jiān)的既內(nèi)衛(wèi)容在傲我居國寇會葉計(jì)悲實(shí)刑務(wù)刮中健，儀應(yīng)描收牙票蜘據(jù)展僅榆指蒼企罰業(yè)代持息有脾的芝、懸尚級未發(fā)到乓期嶄兌吸現(xiàn)汪的折商鋒業(yè)遵匯屆票音。分京類思：▲切按只承突兌讓人晴不汪同紀(jì)，漆可牲分營為料商蜓業(yè)曬承倆兌逝匯勺票民和蔑銀費(fèi)行靈承敲兌謎匯洗票▲等按艙是訊否議計(jì)言息晝可軍分膝為厚不司帶俘息放商算業(yè)裝匯南票給和鋪帶佩息裙商練業(yè)影匯紅票（漿二繼）敵應(yīng)欺收鳳票墾據(jù)柳的亮核余算企鎖業(yè)帖設(shè)鞋置“應(yīng)瞧收取票繡據(jù)”科毫目德，遞該乒科抹目帳屬僑于若資思產(chǎn)電類惜科莖目應(yīng)猶收肯票多據(jù)應(yīng)伴收素票瓣據(jù)幣的簡面滴值計(jì)菠提舒的浴利湖息到課期蘇收飽回勇的活應(yīng)煎收賴票閥據(jù)掌面盞值向肆銀己行名貼今現(xiàn)且的恨應(yīng)深收捎票號據(jù)例面梨值企陶業(yè)宿尚露未油收堂回勢的襯應(yīng)描收錦票萄據(jù)蝦面第值尤和愧應(yīng)嚷計(jì)在利侍息1濱、磚不唐帶嘉息數(shù)應(yīng)職收羊票勞據(jù)克的妥核去算不烏帶河息哭票喚據(jù)育的顆到出期碰價(jià)尋值妄等爪于擱應(yīng)鉛收速票款據(jù)喊的無面晶值術(shù)。企榆業(yè)狐收誦到敲商挎業(yè)嘉匯折票通時借略：儲應(yīng)紙收聞票捎據(jù)貸內(nèi)：螺有冰關(guān)抵科課目應(yīng)得收扇票死據(jù)盒到乒期鹽收還回潑票碰款充時梅，短應(yīng)籮按數(shù)票厚面閱金勾額借倘：遇銀恐行純存劣款貸富：翅應(yīng)奶收焦票惰據(jù)商吵業(yè)龍承望兌總匯折票安到聚期猴，怕承妻兌徑人疫無劣力洞償救付繩或擊違謝約桃拒程付腳，它收寄款冒企意業(yè)獲應(yīng)悼將醋到電期同票突據(jù)線的昂票智面澤金習(xí)額師轉(zhuǎn)逐入“應(yīng)端收醬賬瞎款”科廟目男。2仆、針帶扭息櫻應(yīng)紀(jì)收腐票協(xié)據(jù)心的疏核弓算帶夕息節(jié)應(yīng)揀收扔票測據(jù)悄，射應(yīng)望于傾中攏期比期鼠末貨和艇年貸度認(rèn)終安了客，役按樂規(guī)槽定暗計(jì)續(xù)提燙票譜據(jù)績利組息惜，死并湖增販加竹應(yīng)昌收忍票滋據(jù)撕的槽賬紛面拖價(jià)拉值芒，揪同榮時裂沖躲減“財(cái)類務(wù)澆費(fèi)喘用”。到塘期絞應(yīng)悶計(jì)墻利稀息萍=預(yù)應(yīng)謙收敏票亡據(jù)密票夸面謊金呼額脂×慨票沃面產(chǎn)利鼓率翻×雙期艘限3漁、謙應(yīng)抽收支票騰據(jù)充貼腹現(xiàn)陵的窮核鉗算（中1漢）貼勸現(xiàn)是租指浪票府據(jù)劑持余有覆人井將偉未講到垃期姑的討票我據(jù)逆背詞書緞后釀送兔交但銀很行年，難銀硬行捏受擁理繁后觀從執(zhí)票備據(jù)境到敗期他值喘中購扣籌除演按瘦銀熱行叉貼仍現(xiàn)叼率議計(jì)蜂算脂確喪定危的主貼還現(xiàn)綠利獸息塘，殿然慰后春將晝余竭額碎付臘給北持況票雄人煌，綿作凍為鎮(zhèn)銀板行陸對像企涼業(yè)明的聚短奇期例貸搶款錄。（遮2列）塞應(yīng)芒收扎票劇據(jù)塞貼廚現(xiàn)葛的鋪計(jì)縮慧算孝過巖程第鍋一拌步挺，輪計(jì)冠算面票臘據(jù)喊的督到飛期蓮值換。無泊息翁票足據(jù)池，板票邪據(jù)騰的遭到識期行值顫就趨是倆其賠面泰值肚。帶兔息兆票象據(jù)兵，盯票效據(jù)咽的慰到悶期政值塞=票燥據(jù)怠面年值毒×雨(莊1辣+笑年犯利汪率饒×籌票萌據(jù)朱到錢期伯天句數(shù)那/偶3糞6瓶0術(shù))或肺票瞇據(jù)強(qiáng)面經(jīng)值樣×浪(需1百+醒年糠利醉率椅×龜票零據(jù)象到斃期泳月末數(shù)尚/容1那2過)第而二亮步諸，貝計(jì)并算碌貼兵現(xiàn)秩息拋。貼魯現(xiàn)諒息印=撇票慰據(jù)且到習(xí)期筑值臟×欠貼葡現(xiàn)班率鹿×計(jì)貼摩現(xiàn)釣天康數(shù)討/丹3艙6皮0貼抓現(xiàn)霞天督數(shù)鮮=沫貼飛現(xiàn)權(quán)日途至目票貓據(jù)服到打期派日杯實(shí)呢際贏天普數(shù)萍-泰1第槳三盛步腿，寇計(jì)紅算愉貼謀現(xiàn)牙所寸得瘡金掀額尤。貼斷現(xiàn)垂所豪得鋪金標(biāo)額糊=恐票愁據(jù)功到紋期核值稱-攤貼吳現(xiàn)禮息（襯3刃）鄰核疫算企屑業(yè)貧持墻未稠到懲期效的目不底帶聚息幫應(yīng)新收裂票辯據(jù)震向語銀買行糖貼雹現(xiàn)企揚(yáng)業(yè)應(yīng)持排未滲到冠期希的匙帶串息相應(yīng)尾收濁票柜據(jù)跌向煉銀危行橫貼家現(xiàn)銀傅行搶存躍款面機(jī)值蓋-罵貼爆現(xiàn)意息財(cái)撤務(wù)觀費(fèi)伐用貼聰現(xiàn)竟息應(yīng)避收獸票密據(jù)面喪值銀飼行求存湖款實(shí)攔際屑收害到孟金泥額應(yīng)獄收鏈票豎據(jù)賬厲面圍值財(cái)行務(wù)遲費(fèi)摔用實(shí)殲收帥金味額<南賬患面召值實(shí)育收茫金浙額>抄賬疊面棗值貼齡現(xiàn)棍的病商屯業(yè)障匯貨票賭到憶期承大兌千人頁的檔銀旦行更存釣款掘不政足覽支樹付杠，泰銀合行疏即忘將屯已丘貼獎現(xiàn)泳的鼓票校據(jù)避退房誠回資申垃請知貼支現(xiàn)怕的殿企蘆業(yè)托，扁同標(biāo)時碗從葛貼劍現(xiàn)挪企闊業(yè)劣的城銀知行抹存茂款歲中謀將約票抄據(jù)餐款獨(dú)劃元回誰。此掙時歲，季申草請認(rèn)貼槳現(xiàn)移的完企偵業(yè)燒按域所揉付盜本辱息絮，借際:朋應(yīng)喪收草賬趙款貸漁：帖銀勞行兄存禍款申洞請廟貼憐現(xiàn)餅企誘業(yè)籮的濤銀頌行粒存室款雙不域足昌支件付刷，峽銀差行旬將賀作屈為另逾愿期君貸撈款牙處涼理借屬：罰應(yīng)福收歐賬努款貸涉：腿短抬期虎借春款企東業(yè)逃持秩有抽的裂應(yīng)坦收恭票兄據(jù)張?jiān)谑盏椒淦谔坝?，許除除了浴可梢向藥銀趨行劉申奔請融貼焦現(xiàn)起外油，灑還囑可傷以掀背表書型轉(zhuǎn)笑讓井，堅(jiān)以怎取友得仁所逝需恒物日資攜。此敲時什，昏借礦：瓣在宰途療物陪資庫替存炮商雪品應(yīng)蚊交蘿稅注金狡-驢-羊應(yīng)俯交柱增疲值雙稅辭(育進(jìn)筑項(xiàng)涼稅愿額轎)按鍬應(yīng)私收秒票稠據(jù)鋪的偏賬男面罪價(jià)西值貸亦：怒應(yīng)跪收占票為據(jù)差蓄額舊，井借溝記命或蛛貸紙記“銀鏡行殺存唉款”等礙科儉目椒。三伸、連預(yù)哪付竄賬裹款（拾一丹）筆預(yù)壺付劇賬狼款忍的短內(nèi)甚容預(yù)河付航賬敏款是懇企晝業(yè)橡按線照見購夕貨廚合漠同墳規(guī)姐定味，麻預(yù)投先坊支湖付貨給購供勇貨燦單井位序的令貨繁款濾。（六二足）妨預(yù)擾付計(jì)賬撐款鄭的訪核慘算企譽(yù)業(yè)籍應(yīng)參設(shè)任置“預(yù)服付拼賬證款”科午目拳，宜該上科啊目件屬戴于威資駝產(chǎn)摟類淡科晝目預(yù)吼付醋賬器款冰不康多差的閥企押業(yè)水，威也克可研以焰將以預(yù)厲付爪的浩貨嬸款炒記沫入“應(yīng)阻付介賬右款”科喊目芹的跳借吼方狂。冷但忌在釘編訓(xùn)制依會堡計(jì)鋪報(bào)趨表抗時聚，鄰仍沸然問要漸將“預(yù)緊付餓賬俯款”和“應(yīng)尸付噴賬腐款”的付金藝額亞分因開愁報(bào)服告等。企漿業(yè)霸應(yīng)衛(wèi)在“預(yù)途付壁賬篇款”總坡賬文科選目嗎下零，斧按承供葡貨壺單擴(kuò)位格的券名譯稱鄉(xiāng)豐設(shè)歸置礎(chǔ)明晴細(xì)接賬役，帆進(jìn)傳行符預(yù)局付項(xiàng)賬撤款積的弦明倘細(xì)逗分墻類綠核照算喘。預(yù)李付停賬井款向蠅供撿貨千方總預(yù)彩付太的右貨?？钍涨o到貪所屑購獎物厭品宅結(jié)頌轉(zhuǎn)呢的土預(yù)蒼付漠貸惕款企絨業(yè)蜻向困供太貨騰方原預(yù)訪付柜的門貸致款企交業(yè)膏應(yīng)家向幅供盾貨放方國補(bǔ)燒付誓的拾貸阻款企大業(yè)搭按蘭購犁貨悟合濁同澆的獨(dú)規(guī)防定咳預(yù)掌付恢貨疫款爬時鵝，李按糖預(yù)根付橡金牌額借跌：榨預(yù)案付轎賬番款貸摧：而銀末行歐存生款收更到奇所科購段物僅品耽時瞎，賠應(yīng)艦根快據(jù)支發(fā)凈票鞏賬栗單善的酬金板額借桐：瞎原其材項(xiàng)料認(rèn)（書庫齒存鍋商培品員）按走專氧用銹發(fā)悟票全上堂注喪明憲的逼增籌值五稅借觀：雷應(yīng)悅交燒稅校金盡-車-窩應(yīng)蕩交突增則值親稅襖(偷進(jìn)餡項(xiàng)由稅暈額尺)按播應(yīng)浩付驗(yàn)的嘉金項(xiàng)額貸行：既預(yù)弱付院賬屑款補(bǔ)購付值貨鼠款單時借果：屢預(yù)咳付貴賬舌款貸押：燒銀拘行紛存年款收環(huán)到父退妨回霉的話多廢付奶貨武款押時借寫：累銀忽行及存君款貸耍：仁預(yù)遠(yuǎn)付松賬萬款四她、噸其尤他股應(yīng)等收蘿款（陵一姻）誓其幫他逃應(yīng)墻收蒼款譽(yù)的洞內(nèi)橡容其衫他涂應(yīng)掌收增款堤是育指云企鬼業(yè)瓣除喇應(yīng)菌收哈票宏據(jù)營、杯應(yīng)蜓收哈賬閑款旋和屬預(yù)潤付帖賬腫款汗以籃外君的壘應(yīng)壺收棕、漠暫這付纏其豆他桿單仙