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第一章會(huì)計(jì)的基本概念與理論體系第1節(jié)會(huì)計(jì)的概述第2節(jié)會(huì)計(jì)理論的基本結(jié)構(gòu)第3節(jié)會(huì)計(jì)規(guī)范體系第4節(jié)會(huì)計(jì)組織機(jī)構(gòu)與會(huì)計(jì)人員

1、會(huì)計(jì)(Accounting)是一項(xiàng)信息處理工作。

會(huì)計(jì)人員:是“信息人員”(1)財(cái)務(wù)會(huì)計(jì)實(shí)質(zhì)“一種統(tǒng)計(jì)方法”。(2)只是采用貨幣計(jì)量。(3)把“現(xiàn)實(shí)世界(無(wú)限數(shù)據(jù))”變成“賬戶世界(優(yōu)先數(shù)據(jù))”會(huì)計(jì)的基本概念與理論體系

企業(yè)管理3個(gè)對(duì)象:人流資金流物流會(huì)計(jì)的基本概念與理論體系

1、會(huì)計(jì)是一個(gè)以提供財(cái)務(wù)信息為主的經(jīng)濟(jì)信息系統(tǒng),具有以下幾個(gè)特點(diǎn):(價(jià)值信息處理工作)(1)以貨幣為主要計(jì)量單位;(2)以資金運(yùn)動(dòng)作為會(huì)計(jì)對(duì)象;(3)以提供決策使用者相關(guān)決策信息為會(huì)計(jì)目標(biāo);(4)具有一套完整、科學(xué)的專門技術(shù)和方法;(5)具有反映和控制兩種基本職能的一個(gè)經(jīng)濟(jì)信息系統(tǒng)會(huì)爺計(jì)懂的憤基裂本蘿概線念走與娛理慎論銀體燦系資產(chǎn)負(fù)債和所有者權(quán)益現(xiàn)金1萬(wàn)銀行存款99萬(wàn)存貨200萬(wàn)應(yīng)收賬款100萬(wàn)固定資產(chǎn)600萬(wàn)負(fù)債500萬(wàn)所有者權(quán)益500萬(wàn)合計(jì)1000萬(wàn)合計(jì)1000萬(wàn)二付、保會(huì)練計(jì)扣的胸發(fā)俘展卷歷舞史1、皂第婦一伙階太段亞會(huì)劉計(jì)畏萌轎芽浮階其段伶(熊原汽始瓶社善會(huì)—1李4呢9終4年采)(1)瓣出營(yíng)現(xiàn)彎結(jié)村繩孔記隸事戴等座早券期飲會(huì)璃計(jì)耀行盲為掀。(2)刺中縱國(guó)州、敢印恥度聰、牲巴城比同倫攤、勝希教臘僵和桃??〖拔牡嚷鋰?guó)住運(yùn)剝用蝴有拳各警國(guó)館特威點(diǎn)偽的靈早天期廈會(huì)粱計(jì)嗎核侄算勢(shì)方寒法注。會(huì)勁計(jì)喜的蘋基蒜本澤概織念秤與盟理淡論渡體賢系會(huì)便計(jì)通的蹲基東本租概烘念缸與會(huì)理證論懶體河系二千、沉?xí)延?jì)搖的渾發(fā)匙展碰歷屢史2、趁第夏二野階且段刻近解代關(guān)會(huì)其計(jì)吼階兄段依(1級(jí)4因9陣4年—1堪9粱0聰0年列)(1)獻(xiàn)會(huì)造計(jì)封理園論郵起橫源歸于蒜意宮大超利忍復(fù)除式側(cè)簿嶺記掘方柳法四。公盧潛卡.帕撈喬揪利哨撰扭寫烈了《算儀術(shù)途、聚幾嗎何殲及蠟比錯(cuò)例慮概航要》第竟一切部錘會(huì)兩計(jì)飼專皆著灑。賽標(biāo)搞志標(biāo)著戴會(huì)諒計(jì)嶺理甚論重的秋產(chǎn)皺生鉤。晝(1刻4嗽9堅(jiān)4年障)(2)貼工秋業(yè)渠資役本件主稻義渣的鋒興漲起庭,粥工狀業(yè)恐革段命盆與筐工檢業(yè)嘆生鼠產(chǎn)量的斑迅銳速畏發(fā)命展油。-難-形倡成沸了測(cè)成堅(jiān)熟獎(jiǎng)的暗財(cái)禾務(wù)刷會(huì)扣計(jì)會(huì)盛計(jì)障的悟基傻本館概功念茂與鵲理坡論股體優(yōu)系二拳、虜會(huì)威計(jì)曾的茄發(fā)塘展蹈歷國(guó)史3、超第們?nèi)^(guò)階耳段怨現(xiàn)例代稅會(huì)癥計(jì)千階撕段兼(1就9電0員0年—至幫今策)(1)潮出幫現(xiàn)呼了流面慶向效企吃業(yè)宰內(nèi)遍部訴管參理京服希務(wù)侮的域管難理控會(huì)攤計(jì)齒,姓管帖理歷會(huì)挨計(jì)窩的引產(chǎn)銳生戚標(biāo)想志椒著格現(xiàn)命代輕會(huì)肚計(jì)婚的落誕國(guó)生故。(2)慌會(huì)保計(jì)竭學(xué)楊家?guī)烷_(kāi)斥始莊建辨立還現(xiàn)佩代處會(huì)背計(jì)棉理竊論戰(zhàn)。(3)籍由減具新有哨更幣大犯政煙治待代嬸表歇性艱的鼻會(huì)歡計(jì)市團(tuán)核體栗(箭例炒如腥國(guó)揮際稻會(huì)睬計(jì)妻師案聯(lián)疾合薄會(huì)那等第組處織邀)課健對(duì)全流和欠發(fā)灰展絲式會(huì)鉆計(jì)敵理津論嗚和庫(kù)實(shí)戀踐渣的珠時(shí)繭期濾。會(huì)文計(jì)典的夾基爹本豪概絨念盞與浸理品論兵體緒系二詞、臘會(huì)饑計(jì)穗的承發(fā)舊展奶歷飄史通梯過(guò)派對(duì)憲會(huì)寧計(jì)恩歷就史烏發(fā)揉展墓過(guò)殘程星的遲回包顧燈,譜得臺(tái)到杜以地下死結(jié)吐論潛:(1)轟會(huì)如計(jì)起活走動(dòng)蛙不秋是情人冶類淹社響會(huì)類一柏開(kāi)券始神就斧存筆在嫂,狐而歸是漫社爺會(huì)葡經(jīng)序濟(jì)運(yùn)發(fā)通展滋到鏡一心定陣階插段堵的樸產(chǎn)鬧物容。(2)御經(jīng)賓濟(jì)裹愈彈發(fā)門展蕉,涌會(huì)減計(jì)恐愈洲重糟要錘。(3)廚會(huì)諸計(jì)嚼實(shí)立踐盯和某會(huì)暑計(jì)肝理強(qiáng)論瀉是敞兩凡個(gè)搭不眉同欺的型范場(chǎng)疇其。健會(huì)功計(jì)錘實(shí)級(jí)踐如活鞋動(dòng)耳有論漫緣瑞長(zhǎng)惡的桑歷填史服淵映源伸;采而鐘會(huì)握計(jì)撐理桌論甩(想會(huì)糧計(jì)蒙學(xué)源)鳳卻贏僅括有恭數(shù)速百送年歇的師歷繳史串,換兩伙者格不輕可月混鏡淆勻。會(huì)栗計(jì)殿的講基適本鋼概惕念劑與寺理災(zāi)論臂體誕系二頌、治財(cái)換務(wù)息會(huì)匹計(jì)呢與普管喊理野會(huì)給計(jì)會(huì)猶計(jì)趨又啄可符分乖為兔:(1)牌財(cái)臣務(wù)五會(huì)芝計(jì)邀:赴事踏后寺會(huì)絲式計(jì)香(且記端賬膠、批算蜘賬屠、棵報(bào)齡表債)外在部嘴會(huì)非計(jì)諸(換外喚部鬧使神用凡者拋使狂用捕)會(huì)論計(jì)敵的剩基嘗本幣概兄念們與箏理潤(rùn)論教體痰系二躬、汗財(cái)歲務(wù)傍會(huì)泛計(jì)刮與偶管焦理錢會(huì)要計(jì)(2)楚管哨理收會(huì)魄計(jì)輛:(a)或事敘中席控域制旦會(huì)俘計(jì)資煮金知管欺理赤控割制完(爭(zhēng)集祥中頑)成京本五控往制購(gòu)會(huì)寺計(jì)責(zé)促任折會(huì)厘計(jì)預(yù)滿算鼻控威制(b)腦事允前賴決嬸策荷會(huì)猾計(jì)內(nèi)泊部考會(huì)屑計(jì)諒(覺(jué)內(nèi)客部遭管蝕理桃者岔使零用頓)先削算名后野干當(dāng)鼻家躺理升財(cái)心神中主有“數(shù)”會(huì)起計(jì)垮的太基尤本挑概碰念頌與錢理椒論果體添系三想、梨會(huì)隙計(jì)底的驅(qū)兩擴(kuò)大遭分拆支1、析財(cái)弊務(wù)妥會(huì)寶計(jì)2、瘡管羞理貫會(huì)灘計(jì)事槽后核和算會(huì)妨計(jì)1事泉中事裳前會(huì)原計(jì)定惠期報(bào)盆告2不驢定期給報(bào)告外敢部會(huì)櫻計(jì)3內(nèi)妹部會(huì)墓計(jì)對(duì)厲象企聲業(yè)4企坐業(yè)部繁門班灘組個(gè)休人不農(nóng)靈活5靈正活記亦賬算帆賬6用廳賬1資條產(chǎn)啄負(fù)李債殲和略所肺有玩者惱權(quán)壓益找固很定件資圣產(chǎn)6廉0鄭0萬(wàn)1、殃負(fù)輛債5怕0甜0萬(wàn)糕存光貨2偷0棒0萬(wàn)孟應(yīng)角收諸帳布款1萍0北0萬(wàn)2、瞎所舉有污者鑰權(quán)刃益5仙0牽0銀名行飛存搶款9吧9萬(wàn)軟現(xiàn)如金1萬(wàn)粉合掌計(jì)1塞0澇0趨0萬(wàn)級(jí)合梢計(jì)1略0越0升0萬(wàn)會(huì)俘計(jì)買的橫基伍本潤(rùn)概躬念律與介理冷論丹體姜系二倡、峽會(huì)核計(jì)口理付論消結(jié)柔構(gòu)倘與糾體海系會(huì)糾計(jì)擾的腎基錘本個(gè)概譽(yù)念涂與尤理何論謊體陜系二終、論會(huì)隆計(jì)露理拴論約結(jié)牧構(gòu)均與濃體引系第情一汽層烏次介會(huì)寨計(jì)翻目寺標(biāo)提公供佛信羽息塔決悅策錘和助管俘理(1)課政歷府(2)針股年?yáng)|(3)椅銀堅(jiān)行(4)套內(nèi)艙部攀管輝理閑者(5)勁供泉應(yīng)掙商。雁。挖。薯。牌。決站定“會(huì)滅計(jì)酬理可論”會(huì)瘦計(jì)膽的什基債本倡概嚇念呢與倆理丟論辮體倆系二燙、普會(huì)挖計(jì)炸理頑論然結(jié)胡構(gòu)拉與鹽體絡(luò)系第芹二俗層銹次袖會(huì)扇計(jì)惰假攤設(shè)(1)網(wǎng)會(huì)觸計(jì)服主分體-侄-蜘-價(jià)-企輩業(yè)掘或盆事眉業(yè)副單溝位將等(2)邀持筆續(xù)胃經(jīng)漂營(yíng)-糊-貴-救-企掏業(yè)升不靜會(huì)扭破件產(chǎn)(3)遞會(huì)盡計(jì)儲(chǔ)分真期-捧-避-可弱以漢分糠期須核咽算(4)慕幣本值真不栽變-努-膜-不煙考眨慮綢通唯貨喘膨牌脹胖等秩因揭素會(huì)探計(jì)金工疤作終前晉提地。會(huì)盲計(jì)惱的惕基通本召概見(jiàn)念粒與鬼理隆論葬體貞系二鍵、替會(huì)態(tài)計(jì)魄理堡論幻玉結(jié)渾構(gòu)換與壟體葛系第隱三需層適次貍會(huì)黨計(jì)估概猾念(1)樹(shù)會(huì)堤計(jì)?;当揪匆怂刭Y嚴(yán)產(chǎn)統(tǒng)、腹負(fù)業(yè)債制、灘所布有叮者盈權(quán)鉛益收摔入盲、忍成薪本福、青利踩潤(rùn)財(cái)務(wù)狀況(靜)經(jīng)營(yíng)成果(動(dòng))會(huì)猴計(jì)欣的渡基晃本掩概朱念淺與個(gè)理眼論民體療系(2)遇會(huì)徐計(jì)儲(chǔ)概侵念努:所控謂損會(huì)排計(jì)宿概歉念留即繡是洞對(duì)旨會(huì)找計(jì)島要奔素屆所花下個(gè)的蓋定刷義肅。資乎產(chǎn)烘:宋資止產(chǎn)纏是瓜指兼企累業(yè)零過(guò)鵝去體的腸交浙易務(wù)或刻者陜事萍項(xiàng)豪所丸形忌成冒的翼、孤由梳企閉業(yè)刺擁蹄有藍(lán)或叫者露控果制做的管、配預(yù)鳳期資會(huì)鵲給踏企碧業(yè)溫帶掀來(lái)便經(jīng)展?jié)炖娣馁t資非源毅。負(fù)技債遮:驢負(fù)皮債將是逆指調(diào)企落業(yè)鹿過(guò)傳去復(fù)的惡交選易意或幣者模事堅(jiān)項(xiàng)急形壘成托的鳥、雨預(yù)張期臟會(huì)掩導(dǎo)欄致售經(jīng)記濟(jì)瘋利勺益偶流照出票企招業(yè)捷的遞現(xiàn)涼時(shí)讓義貿(mào)務(wù)估。所蝕有橡者炸權(quán)擴(kuò)益筐:女所鎮(zhèn)有陪者枯權(quán)繭益鏟是嫌指霉企娛業(yè)攀資跳產(chǎn)書扣棚除持負(fù)缺債禮后形由躬所垃有系者撫享拴有案的狹剩腔余四權(quán)冶益頌。會(huì)習(xí)計(jì)肢的未基證本料概家念煮與講理利論很體舞系收綢入梢:養(yǎng)收丟入費(fèi)是葡指減企也業(yè)益在壘日衛(wèi)常殊活立動(dòng)烤中悟形輛成贈(zèng)的貢、警會(huì)絹導(dǎo)輔致邪所警有版者艇權(quán)逗益身增飯加旺的漸、溝與卸所餃有晴者自投翠入漏資俊產(chǎn)晌無(wú)害關(guān)霧的冷經(jīng)糊濟(jì)惹利奪益哭的梯總舌流巖入逐。費(fèi)戰(zhàn)用悄:僑費(fèi)秀用核是查指貼企境業(yè)奶在厲日泊常?;顬﹦?dòng)鳥中每發(fā)深生脆的疤、撤會(huì)盼導(dǎo)薄致際所蹄有論者郊權(quán)鎖益它減唱少貍的梯、皇與擋向希所鼻有杰者昂分沾配陽(yáng)利羽潤(rùn)叮無(wú)彈關(guān)暗的雙經(jīng)撈濟(jì)盜利賴益嶄的毅總別流鵲出痰。利編潤(rùn)厚:維利賺潤(rùn)況是猜指抬企掉業(yè)折在攏一獅定敵會(huì)察計(jì)園期論間福的唇經(jīng)花營(yíng)扣成冊(cè)果意。會(huì)煉計(jì)店的羨基債本芝概放念知與燙理唱論貓?bào)w傭系第失三伍層脂次正會(huì)詳計(jì)絨概昌念由洪所揮有脆者襯權(quán)芳益欄的童概斑念守,乓可糞以材得條出靈:資線產(chǎn)=負(fù)尿債+所跑有息者兵權(quán)楊益織(削等率式騾一全)由魄利憲潤(rùn)環(huán)的眠概澆念西,奏可轉(zhuǎn)以泛得序出艦:利負(fù)潤(rùn)=收答入-費(fèi)慕用游(院等愚式獵二搬)會(huì)集計(jì)捷的仇基胡本抖概堅(jiān)念臘與宋理站論膛體前系資產(chǎn)流動(dòng)資產(chǎn)非流動(dòng)資產(chǎn)負(fù)債流動(dòng)負(fù)債非流動(dòng)負(fù)債會(huì)省計(jì)滴的玻基對(duì)本乞概收念浮與犁理與論文體羽系利潤(rùn)營(yíng)業(yè)利潤(rùn)利潤(rùn)總額凈利潤(rùn)收入主營(yíng)業(yè)收入其他業(yè)務(wù)收入費(fèi)用費(fèi)用損失成本期間費(fèi)用會(huì)痕計(jì)志的強(qiáng)基粒本雞概股念朱與昆理齒論形體緣瑞系第勞三營(yíng)層怖次腔會(huì)肝計(jì)暖概和念營(yíng)儉業(yè)工利瞇潤(rùn)啟、移利張潤(rùn)棒總粱額視和擊凈鏟利濫潤(rùn)痕等多關(guān)憐系蜻如家下熔:凈薯利橫潤(rùn)=利尚潤(rùn)末總介額-所伶得吳稅利算潤(rùn)梢總蓬額=營(yíng)編業(yè)起利杠潤(rùn)+營(yíng)伙業(yè)漠外沙收論入-營(yíng)釋業(yè)艙外魂支安出營(yíng)酒業(yè)芒利僚潤(rùn)=營(yíng)纖業(yè)愛(ài)收層入-營(yíng)峽業(yè)薦成添本-營(yíng)速業(yè)罰稅腐金吳及逼附斗加-銷拖售晌費(fèi)枝用-管秩理細(xì)費(fèi)歸用-財(cái)醫(yī)務(wù)敞費(fèi)舟用-資罵產(chǎn)側(cè)減象值筒損陽(yáng)失+公奶允藥價(jià)仇值匪變少動(dòng)兄收信益+投樂(lè)資清收始益會(huì)太計(jì)茅的仿基棋本皮概梨念愈與拜理遭論丹體誰(shuí)系等儲(chǔ)式侵三腹的羽意喝義旗:資姑產(chǎn)=負(fù)假債+所瓜有場(chǎng)者臥權(quán)沙益+收拉入-費(fèi)測(cè)用會(huì)輪計(jì)絡(luò)的葵基獎(jiǎng)本肥概肌念種與站理敵論搶體潔系會(huì)桶計(jì)鑰要鑒素駛的鍛計(jì)角量把屬截性躁:會(huì)裳計(jì)鍬計(jì)先量:最是偉指率為棕了罷將攏符埋合搏確啟認(rèn)虧條良件陡的岔會(huì)微計(jì)罷要煙素違計(jì)馬入客賬漁務(wù)術(shù)系標(biāo)統(tǒng)省,鞋并逃列擱報(bào)奧于法財(cái)脖務(wù)顯報(bào)具表筐時(shí)石對(duì)敘其占金飽額援進(jìn)斤行懂確陷認(rèn)鍋的陜過(guò)聰程刃。計(jì)畢量齊屬資性:悔是朱會(huì)鞏計(jì)載要恭素永金灣額楊確豎定則的慢基來(lái)礎(chǔ)鏡。辣主扇要耐包討括蠟:歷星史彎成秤本奸,漫重諸置嶺成耐本群,公可薪變司現(xiàn)祥凈倆值斑,梁現(xiàn)拒值跪,忘公騎允咸價(jià)肉值企私業(yè)編應(yīng)籮當(dāng)梅按罩照垮規(guī)拉定貢的梯會(huì)犬計(jì)扯計(jì)跪量靠屬喘性很對(duì)液會(huì)五計(jì)粘要貼素耐進(jìn)腫行影計(jì)侮量共。會(huì)桿計(jì)受的尾基尚本喉概倉(cāng)念頭與腥理非論氣體兇系會(huì)謀計(jì)封的陳計(jì)蛛量怕屬唇性姜:1、才歷鴉史課成值本映:仿又項(xiàng)稱室實(shí)墳際遷成到本藥、乏原勵(lì)始留成鍛本賠,釀是平指牢為寇購(gòu)黑置撈某碗項(xiàng)躲資郊產(chǎn)令時(shí)剩所站實(shí)側(cè)際弊支引付斜的桐現(xiàn)踐金撒或裳其障他忽等他價(jià)誰(shuí)金悔額虎。2、嬸重劍置傍成漸本課:緩又藥稱猛現(xiàn)呈行獅成閣本旁,跑是睬指獸按貪照毅當(dāng)辰時(shí)警市碎場(chǎng)更條侵件蜂,嶺重蓬新駕取強(qiáng)得渴相效同罩的第資抓產(chǎn)靠所真需杯支增付梯的禾現(xiàn)禽金求或婆現(xiàn)容金伍等查價(jià)斬物廈金俊額清。墓一朗般傳用熊于拍對(duì)偉盤鋤盈作資途產(chǎn)柏的辭計(jì)旱量與。3、隆可贈(zèng)變摩現(xiàn)涼凈漠值纏:嚷是茫指呈在枕正揭常恰經(jīng)仰營(yíng)托活景動(dòng)狐中龜,若資鐘產(chǎn)南以似預(yù)閱計(jì)胸售勞價(jià)寒減蓋去柴進(jìn)灑一致步瞇加區(qū)工今的麗成牧本墊和輕銷屬售陵時(shí)虧所麻必吉需闖的董預(yù)平計(jì)議稅謹(jǐn)金阿以齒及煩費(fèi)憂用壘后纖的很凈說(shuō)值念。會(huì)扔計(jì)橋的既基昏本鋼概汗念透與剩理妻論扯體毒系4、個(gè)現(xiàn)刑值味:古是聯(lián)考塌慮凍貨陰幣穗的桶時(shí)取間寧價(jià)綱值否因腫素該的爛一淹種途計(jì)爆量路屬濁性賞,重是刃指瞧某紅要濃素廟的畢價(jià)勞值近按鑼照縮慧其籠未使來(lái)雕預(yù)透期置現(xiàn)趨金瘋流竊量壟的極貼呀現(xiàn)砍值亂來(lái)聰計(jì)珠量使。5、宋公緒允造價(jià)貸值巴:育是塔指葬在涌公申平估交陷易互中間,熟熟抵悉虎情攪況斷的副交較易菌雙跑方可自武愿窩進(jìn)脾行屆資用產(chǎn)價(jià)交定易壞或萌債訂務(wù)聰清溝償胖的古金少額敏。會(huì)折計(jì)果的澆基侍本虜概幸念摩與辭理傅論吐體課系會(huì)胞計(jì)觀的馬計(jì)薦量萍屬蕩性錢并燃不昌是粥絕刻對(duì)蜘的罩,刃具國(guó)有饒一冬定腸的華相主對(duì)想性膏。會(huì)極計(jì)婆的亞基床本頁(yè)概中念都與急理熄論菌體旨系會(huì)肺計(jì)粘基田礎(chǔ)兩膚個(gè)蜂概亡念竟:權(quán)仇責(zé)護(hù)發(fā)仆生吩制收士付蟲實(shí)善現(xiàn)棒制會(huì)損計(jì)崖的世基少本互概財(cái)念露與紅理杯論獄體沾系第茂四睜層束次捐會(huì)熟計(jì)踏原趴則(1)問(wèn)可劫靠堪性欲原昌則(2)探相相關(guān)葵性震原述則(3)伶可罷理馳解涌性撥原汪則(4)珍可脈比螞性伶原侵則(5)枝實(shí)桿質(zhì)鮮重攀于覺(jué)形污式趁原漢則(6)毅重寧要忌性眾原第則(7)即謹(jǐn)懶慎刪性喂原且則(8)辟及伐時(shí)剛性恒原問(wèn)則(1)芒可肆靠尼性盟原月則可塘靠脆性鍛要較求柱企叉業(yè)得應(yīng)漢當(dāng)曲以監(jiān)實(shí)乞際帳發(fā)豬生焦的沿交尺易煉或開(kāi)者橫事底項(xiàng)婆為樣依沿?fù)?jù)偵進(jìn)慰行玻會(huì)駛計(jì)瘋核顆算枯,筑如澆實(shí)嬌反賞映星符侵合她確何認(rèn)澇和搞計(jì)幸量捕要癢求銷的鏡各遭項(xiàng)助會(huì)莖計(jì)牙要扁素贊及珍其若他眼相簽關(guān)角信殼息姥,艦保元證速會(huì)約計(jì)妄信著息椅真貴實(shí)梯可竭靠壟、福內(nèi)搖容狂完季整樂(lè)。(2)低相渠關(guān)漂性爬原齒則相熔關(guān)分性語(yǔ)要麥求嘴企囑業(yè)誼提南供乘的希會(huì)碑計(jì)址信晨息霜應(yīng)絨當(dāng)洪與沃財(cái)旬務(wù)債報(bào)克告攏使禁用炊者尺的星經(jīng)府濟(jì)前決釀策清需荒要鐘相洞關(guān)逮,香有周助販于師財(cái)唱?jiǎng)?wù)病報(bào)另告夏使牢用取者皮對(duì)哪企煌業(yè)痕過(guò)訓(xùn)去婆、汁現(xiàn)宮在宅或齒者種未低來(lái)占的旁情鉤況餡做恭出紹評(píng)懼價(jià)崖或傷者葡預(yù)析測(cè)查。(騾3旅)可劣理疼解住性獨(dú)原酷則可拜理藝解葡性半要墨求塵企妙業(yè)溉提廚供植的避會(huì)饒計(jì)記信蠢息揉應(yīng)茅當(dāng)助清津晰竭明挪了它,練便錦于致財(cái)據(jù)務(wù)宮報(bào)瞞告挨使砍用姓者味理戒解慮和潮使嗚用景。(4)雷可能比許性涌原衣則可灶比沒(méi)性意要級(jí)求滋企鴿業(yè)因提掛供粥的進(jìn)會(huì)剪計(jì)嬸信脂息殊應(yīng)弦當(dāng)倉(cāng)具面有繞可拖比輩性真。腎具念體熊包茶括佩下爬列禿要并求粘:(1)捏同乓一豪企新業(yè)幫對(duì)側(cè)于丘不龍同涉時(shí)蘋期俯發(fā)自生無(wú)的偷相微同樣或塵者駐相膜似姜的援交塘易茂或沫者寸事陷項(xiàng)質(zhì),威應(yīng)碧當(dāng)坡采將用值一修致竹的闖會(huì)驅(qū)計(jì)怪政壤策儲(chǔ),毫不釣得張隨佳意結(jié)變錄更導(dǎo)。(2)尺不祝同嘆企至業(yè)腰相峽同方會(huì)俱計(jì)綿期揪間六的著可厲比汁,憂為仍了姨便威于屆投林資指者犬等頑財(cái)序務(wù)封報(bào)憑告泥使咬用更者羽評(píng)父價(jià)腥不撿同呈企孤業(yè)或的叉財(cái)酷務(wù)謙狀亂況禾、孤經(jīng)糖營(yíng)拳成虹果掙和宴現(xiàn)狼金臥流駝量譯及臉其忌變坊動(dòng)森情屯況凝,鑄會(huì)輛計(jì)庭信東息趕質(zhì)脹量絞的脖可份比后性羨要繡求蕉不藝同漿企筆業(yè)企同困一王會(huì)乏計(jì)磁期喉間鐮發(fā)圈生葬的吐相蛛同灘或攏者唇相昌似柳的夜交呼易址或均者抬事充項(xiàng)跡,長(zhǎng)應(yīng)誕當(dāng)榨采拔用辛規(guī)普定震的魚會(huì)泳計(jì)容政邊策夸,餐確綢保戴會(huì)辦計(jì)下信蛇息鑄口診徑姐一校致悄、治相起互短可側(cè)比燦,破以剩使衫不沉同穗企夠業(yè)燃的頌按下照鐘一銅致錯(cuò)的臘確窯認(rèn)飽、助計(jì)級(jí)量查和采報(bào)營(yíng)告波要局求技提勉供聞?dòng)袖応P(guān)他的胡會(huì)婚計(jì)膽信液息是??擅畋葢托詰忠銮髳u(巖)餓。A裁.企性業(yè)錢提爺供床的令會(huì)呈計(jì)探信塌息斥應(yīng)元當(dāng)退具任有購(gòu)可圣比鑒性B鎖.同厲一況企速業(yè)富不但同語(yǔ)時(shí)透期簽發(fā)香生讀的勢(shì)相饞同指或駝?wù)吆阆喑羲粕⒌奶锝粐W易夜或束者父事加項(xiàng)潤(rùn),救應(yīng)砌當(dāng)叛采江用嶺一蒸致競(jìng)的栗會(huì)墨計(jì)司政栗策違,或不室得廳隨儀意想變繪更C貢.不弓同靜企煩業(yè)柏發(fā)鏡生夜的裝相鹿同乖或蹄者葡相淚似餃的欄交聚易另或警者定事初項(xiàng)悶,沈應(yīng)跪當(dāng)愧采然用拆規(guī)外定脊的藏會(huì)堤計(jì)違政胖策謹(jǐn),襖確默保勾會(huì)鑄計(jì)快信判息貴口益徑癢一雞致什、屈相繭互朗可磁比D創(chuàng).企匙業(yè)戚對(duì)休于裁已規(guī)經(jīng)馳發(fā)棉生匯的攻交復(fù)易貨或取者艷事廁項(xiàng)蛋,浸應(yīng)唐當(dāng)囑及歪時(shí)遺進(jìn)塌行敞會(huì)催計(jì)貸確憐認(rèn)訪、瞎計(jì)酷量施和澇報(bào)筆告電,天不祥得觸提論前鹿或匪者艷延慘后E赴.保同證訪會(huì)將計(jì)裕信宵息蝴真騾實(shí)賤可脊靠盼、沙內(nèi)黨容磨完閘整【仰答筒案墻】虹A讀B辛C(5)令實(shí)燥質(zhì)這重姥于毒形徹式燈原牌則實(shí)丑質(zhì)派重囑于跡形勇式呢要志求勻企蚊業(yè)損應(yīng)艱當(dāng)勺按耍照捕交事易擴(kuò)或污者達(dá)事奏項(xiàng)曬的序經(jīng)劫濟(jì)玩實(shí)背質(zhì)鄙進(jìn)動(dòng)行徑會(huì)遭計(jì)討確開(kāi)認(rèn)認(rèn)、辛計(jì)別量古和午報(bào)查告者,牛不嗓應(yīng)慎僅箱以趨交激易洋或虎者授事數(shù)項(xiàng)甜的瘦法矮律勺形嶼式柜為鏈依臨據(jù)曾。志如秒果旅企垮業(yè)糕僅阿僅凳以真交瘡易歲或蛋者劑事測(cè)項(xiàng)錦的喘法回律私形潔式座為狠依里據(jù)聯(lián)進(jìn)幼行講會(huì)殼計(jì)讀確戴認(rèn)抖、么計(jì)障量撕和墊報(bào)鴨告約,兩那痛么飼就趙容嗽易害導(dǎo)釋致券會(huì)刃計(jì)紅信舞息泉失闖真六,史無(wú)墓法騰如賠實(shí)肌反踢映唇經(jīng)擠濟(jì)依現(xiàn)標(biāo)實(shí)均和拔實(shí)押際盒情起況乘。(6)捎重閃要踏性爪原先則重喚要夾性裂要捏求面企也業(yè)蛇提督供孕的唉會(huì)違計(jì)佳信終息叨應(yīng)售當(dāng)澡反只映碗與俯企浪業(yè)耽財(cái)寺務(wù)柔狀狐況喬、研經(jīng)菠營(yíng)形成盡果采和怒現(xiàn)闊金散流益量斥有蹦關(guān)澡的暖所斷有蘇重獻(xiàn)要杠交褲易垮或凳者茫事污項(xiàng)接。(7)渡謹(jǐn)晝慎壓性封原肥則謹(jǐn)逝慎槳性躁要墳求譜企劑業(yè)凈對(duì)橡交爹易獸或門者礎(chǔ)事倆項(xiàng)伯進(jìn)椒行姥會(huì)女計(jì)象確篇認(rèn)忍、養(yǎng)計(jì)飽量鄉(xiāng)豐和童報(bào)共告嘆時(shí)偉應(yīng)公當(dāng)餡保業(yè)持雹應(yīng)騙有土的示謹(jǐn)袋慎營(yíng),愉不范應(yīng)興高幣估糟資嶺產(chǎn)暫或個(gè)者貨收醬益漫、恒低徑估慶負(fù)禁債矛或摧者億費(fèi)庫(kù)用關(guān)。(8)離及倍時(shí)徑性叢原午則及臂時(shí)躍性蒜要鞭求床企錄業(yè)象對(duì)羅于碗已弓經(jīng)犯發(fā)志生猛的啞交熄易石或丈者妨事都項(xiàng)際,端應(yīng)飲當(dāng)社及凝時(shí)六進(jìn)恢行另確占認(rèn)頓、趟計(jì)銜量祖和柿報(bào)塌告吧,拋不棒得胸提半前劇或純者傍延叮后沈?!纠}1遇5按】下翠列章各之項(xiàng)敏中吃,拋體辟現(xiàn)群會(huì)讓計(jì)勒核蔽算脹的教謹(jǐn)寒慎蠶性棗要打求牛的丸有肺(虜)貌。A儀.將驗(yàn)融跡資霉租筍入刷固毅定襲資夠產(chǎn)藝視李作腸自快有創(chuàng)資堪產(chǎn)地核弊算B辨.采勾用諒雙放倍丟余彎額敵遞筋減習(xí)法趁對(duì)回固拍定衣資兇產(chǎn)衫計(jì)錫提累折睡舊C炒.對(duì)毫固忍定吧資調(diào)產(chǎn)們計(jì)娛提失減壤值欄準(zhǔn)觀備D鉛.將投長(zhǎng)授期啄借順款攝利漏息益予著以惑資霉本鉤化E與.對(duì)構(gòu)存越貨竭計(jì)次提單跌加價(jià)凱準(zhǔn)舒?zhèn)洹揪啻瘌B案攤】冰B釀C爹E會(huì)渣計(jì)蘆的殊基良本巷概沫念信與獎(jiǎng)理舅論調(diào)體臨系會(huì)爪計(jì)飄規(guī)承范惠體矮系會(huì)止計(jì)蝴法財(cái)虜務(wù)條會(huì)誓計(jì)薪報(bào)秤告曉條萌例企啞業(yè)磁會(huì)角計(jì)巷準(zhǔn)肺則企玻業(yè)租會(huì)案計(jì)手制槳度其肚他自的駁會(huì)念計(jì)石規(guī)業(yè)范1個(gè)瞧基趙本悉準(zhǔn)將則3渾8個(gè)灰具捏體址會(huì)引計(jì)有準(zhǔn)突則2個(gè)尺應(yīng)踐用杰指襯南會(huì)定計(jì)勞的調(diào)基貧本評(píng)概慚念修與乎理殘論乎體箱系二室、層會(huì)界計(jì)績(jī)理離論贏結(jié)名構(gòu)撐與慣體違系第針?biāo)某綄悠看螁蕰?huì)聽(tīng)計(jì)屆原脂則(1)蓄可猾靠化性須原繪則(2)子相盒關(guān)勤性勵(lì)原聽(tīng)則(3)宵權(quán)鼓責(zé)肌發(fā)衡生頁(yè)制(4)凍歷妙史勤成扯本旦原孩則(5)姜實(shí)改質(zhì)介重杯于從形準(zhǔn)式(6)美重疤要癥性仙原浪則(7)調(diào)謹(jǐn)題慎掩性混原絕則(8)努及索時(shí)芹性基原他則抽。簡(jiǎn)。周。弱。蹈等宅(1宗2)兵配海比禽原恩則會(huì)戚計(jì)姨的靠基炭本訪概洲念帽與決理旅論漆體千系一匪、攻會(huì)索計(jì)曲人蓄員(1)輛財(cái)盡務(wù)泡總電監(jiān)鑒(撓副喊總勾經(jīng)范理乘分衣管雷財(cái)顫務(wù)設(shè))(2)刮會(huì)軋計(jì)雪部菜主長(zhǎng)任伸(喉主促計(jì)困長(zhǎng)刃)襲財(cái)靈務(wù)擾部耕主催任丘(秒財(cái)汁務(wù)歉長(zhǎng)腸)(3)業(yè)會(huì)挎計(jì)孫基槽礎(chǔ)依人澡員繭(勵(lì)總敞賬尊、意成務(wù)本湊核局算括員晴、幅出喘納板等宏)會(huì)勤計(jì)樣的暴基者本浙概墾念啞與親理配論泳體擺系二遣、犁會(huì)騎計(jì)巾組賽織治機(jī)占構(gòu)會(huì)誰(shuí)計(jì)救的樣基握本街概號(hào)念跌與遍理辭論震體響系【例戴題1謝】確徒立塞會(huì)而計(jì)詢核謊算臨空披間躬范騎圍旦所挺依揮據(jù)窮的阿會(huì)內(nèi)計(jì)退基刊本耳假下設(shè)避是犧(惜)毫。A你.會(huì)幕計(jì)哄主揮體B解.持柄續(xù)第經(jīng)克營(yíng)C辨.會(huì)手計(jì)園分鳳期D威.貨短幣拒計(jì)染量【答咳案】圍A會(huì)常計(jì)隸的蚊基餅本角概窮念籍與悅理溜論疲體席系【例亞題2?!控?cái)緩務(wù)辮會(huì)噴計(jì)刮反繼映泛經(jīng)輩濟(jì)吩活慢動(dòng)爆、餓提細(xì)供戀會(huì)殼計(jì)媽信啄息銷主李要吊采扣用仙(便)春。A.湊貨春幣判度綁量B漆.實(shí)鋪物梯度酒量C.罰勞請(qǐng)動(dòng)滑度鉛量D壁.時(shí)栗間鋪度楚量【答蓄案】農(nóng)A會(huì)膽計(jì)底的偏基凈本婦概驗(yàn)?zāi)钔芘c悅理允論揉體幕系【例剪題3魂】貨直幣默計(jì)悼量憂假塑設(shè)雖的勾含柄義徹是(投)。A蒸.貨緒幣尊的鈴單興位臣價(jià)重值丸不走變B牢.采進(jìn)用倒歷攏史徐成吹本堡計(jì)卻價(jià)C載.采疼用嘗人御民匠幣桶記止賬D喉.以亮其刊作論為背唯聾一箏計(jì)械量六單秩位E位.貨懂幣校是騾計(jì)舒量值經(jīng)高濟(jì)富活糠動(dòng)莖的許最新好欣單熊位透,牽故稈會(huì)療計(jì)指核緩算省中僵以際其輕作肯為宜主母要祥計(jì)魄量開(kāi)單挎位【答繞案】古A術(shù)E會(huì)陸計(jì)代的催基辜本畏概壩念怨與詠理非論幸體添系【例毒題4轟】會(huì)蝕計(jì)奶信兇息嗓的卵使形用屆者渣包置括()期。A定.企站業(yè)棟職蜂工B紫.企娘業(yè)員內(nèi)隊(duì)部容管亡理毅者C咳.投蝕資高者D搭.政痰府搖部禾門【答湊案】饞A牙B裙C賤D會(huì)顯計(jì)協(xié)的暖基刮本亦概旺念吊與胡理額論險(xiǎn)體傅系【例緣瑞題5輸】下豪列完不掃屬夫于桂我顛國(guó)館的咽企燙業(yè)址會(huì)裁計(jì)肯準(zhǔn)晚則波體岡系技的浩是補(bǔ)(濫)鹿。A、比基大本則準(zhǔn)主則B、媽具扭體朋準(zhǔn)貌則C、捐會(huì)玻計(jì)拉制偉度D、福解切釋結(jié)公巨告【答賊案】嶼C會(huì)格計(jì)項(xiàng)的鍋基庭本工概冠念俊與屠理退論濤體奔系【例廁題6讓】下宵列刻單挎位雙會(huì)廳計(jì)慣應(yīng)吳當(dāng)輪采堂用翠收叼付份實(shí)趣現(xiàn)您制彼的籠包老括嚷(乒)桶。A、臉外孔資忘企拋業(yè)積甲B、季個(gè)襖人啞獨(dú)性資證企彈業(yè)壘乙C、北財(cái)綿政竹局D、牧慈廣善嚷基廈金封會(huì)侵下趁屬節(jié)實(shí)夾業(yè)普公爛司【答裹案】牙C會(huì)嶼計(jì)灣的濁基劑本別概疑念廚與女理噴論訪體舌系【例桐題7盲】督“根光據(jù)嗎特勿定驕的枕經(jīng)腿濟(jì)誕業(yè)渣務(wù)憑對(duì)趨經(jīng)獻(xiàn)濟(jì)猛決咬策顧的翠影交響模大拋小姓,多來(lái)稅選辜擇類合存適嗽的繡會(huì)波計(jì)礎(chǔ)方魚法刮和廁程退序用,榆能火夠鍬使鹽提移供監(jiān)信黃息甘收密益毫大戰(zhàn)于英成敢本慕”庫(kù)體薪現(xiàn)深了齊(級(jí))綁原告則援。A、攔可喇比前性B、郊實(shí)襪質(zhì)侵重貢于盈形爺式C、堅(jiān)重宅要攝性D、貓可乒理它解豈性【答照案】鐵C會(huì)拋計(jì)臭的視基返本聯(lián)概枕念但與臭理革論船體框系【例勵(lì)題8木】下醒列鑰不碗屬磚于佩會(huì)扮計(jì)厲要蕉素但計(jì)送量鋸屬松性峽的恐是川(把)搞。A、女歷壯史凈成勤本B、雙重鉛置肯成似本C、開(kāi)現(xiàn)歉金誘流熟量D、假現(xiàn)軌值【答椒案】逗C會(huì)漠計(jì)戒的罪基斬本貧概椅念歲與嘉理只論膜體水系【例甘題9街】下裙列桑項(xiàng)燈目廳中款,餃符楚合嬸資賀產(chǎn)青定悉義排的召是典(譯)己。A.陰購(gòu)切入養(yǎng)的騎某宋項(xiàng)洞專功利裳權(quán)B.借經(jīng)款營(yíng)秀租球入夕的傍設(shè)母?jìng)銫.票待廣處塘理譯的米財(cái)掏產(chǎn)哲損謝失D.闊計(jì)編劃篇購(gòu)申買五的廢某創(chuàng)項(xiàng)威設(shè)笨備【答掘案】救A會(huì)串計(jì)遼的替基饅本隊(duì)概新念爽與災(zāi)理勤論埋體野系【例伯題1胞0漁】會(huì)凍計(jì)原信副息例質(zhì)孔量渣原截則嘗中揚(yáng),賤要?dú)g求喘前駁后掉期搬間俗提倡供尤可早比忌的阻會(huì)它計(jì)命信貿(mào)息妻的鐘原凝則的是救(蜘)登。A什.可新比枕性沈原蔑則B胃.重確要弊性鴿原良則C漆.配腫比侄原徑則D餐.權(quán)薦責(zé)擊發(fā)脹生攪制駁原彼則【答抓案】完A會(huì)程計(jì)乘的未基虧本劉概倘念烈與獎(jiǎng)理彼論嚷體癥系【例藍(lán)題1張1倉(cāng)】下歡列句各還項(xiàng)宏中咬是疑導(dǎo)易致詳會(huì)屬計(jì)市分躍期駁假蠻設(shè)刑產(chǎn)太生挖的宣基虧本蛇前雷提使是()。A懼.會(huì)散計(jì)匪主腿體B燈.持鋸續(xù)海經(jīng)咐營(yíng)C節(jié).會(huì)內(nèi)計(jì)短分君期D云.貨精幣深計(jì)駕量【答倘案】軋B會(huì)四計(jì)遭的蚊基多本妨概翅念紛與謙理艙論秩體內(nèi)系【例舞題1曾2灣】資智金浪運(yùn)章動(dòng)閥的法靜籠態(tài)拔報(bào)酒表坡是(揪)。A放.利磚潤(rùn)朽表B廢.資品產(chǎn)席負(fù)鋪債泛表C賴.利肺潤(rùn)瓦分鍵配牙表D令.現(xiàn)布金擴(kuò)流糊量家表【答殲案】媽B會(huì)追計(jì)糾的歸基伴本打概聲念給與咸理印論鍛體鋤系【例掃題1剃3折】下純列栗項(xiàng)殺目分中險(xiǎn),貞違跨背驢可物比經(jīng)性連原饅則勉要窮求困的茶有旬(驗(yàn))朱。A.澆由閉于斗物蜜價(jià)弱上賄漲熟等倚,瞎將融存添貨凳計(jì)腳價(jià)醒方寇法遍由潑原仁來(lái)能的拜先苗進(jìn)臭先蹄出砌法半改爺為查月彎末鼓一撇次發(fā)加緩權(quán)根平看均版法爬,盼并電在逆會(huì)煙計(jì)斗報(bào)態(tài)表調(diào)附很注艘中逢

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