財(cái)務(wù)會(huì)計(jì)報(bào)告5

財(cái)務(wù)（會(huì)計(jì)）報(bào)告龔凱頌副教授博士中山大學(xué)管理學(xué)院會(huì)計(jì)學(xué)系財(cái)務(wù)（會(huì)計(jì)）報(bào)告第一節(jié)財(cái)務(wù)報(bào)告概述第二節(jié)資產(chǎn)負(fù)債表第三節(jié)利潤表第四節(jié)現(xiàn)金流量表第五節(jié)會(huì)計(jì)報(bào)表附注第一節(jié)財(cái)務(wù)報(bào)告概述財(cái)務(wù)報(bào)告：財(cái)務(wù)會(huì)計(jì)的“產(chǎn)成品”（一）財(cái)務(wù)報(bào)告的歷史財(cái)務(wù)報(bào)告是企業(yè)正式對(duì)外披露財(cái)務(wù)信息和非財(cái)務(wù)信息的書面文件。財(cái)務(wù)報(bào)告的內(nèi)容是沿著下面的路徑來發(fā)展和豐富的：帳戶余額表→資產(chǎn)負(fù)債表→收益表→財(cái)務(wù)狀況變動(dòng)表（資金來源與運(yùn)用表）→現(xiàn)金流量表→財(cái)務(wù)報(bào)表附注→財(cái)務(wù)報(bào)表以外的財(cái)務(wù)信息和非財(cái)務(wù)信息（其他財(cái)務(wù)報(bào)告）。這一演變過程充分揭示了：財(cái)務(wù)報(bào)告的發(fā)展遵循了充分披露原則。（二）財(cái)務(wù)報(bào)告的構(gòu)成

資產(chǎn)負(fù)債表基本財(cái)務(wù)報(bào)表（表內(nèi)）收益表（利潤表）財(cái)務(wù)報(bào)表現(xiàn)金流量表報(bào)表附注表財(cái)務(wù)報(bào)告外輔助（補(bǔ)充）信息披其他財(cái)務(wù)報(bào)告露財(cái)務(wù)報(bào)告的其他手段（方式）（拴三炭）吧中齊國舅的支財(cái)壓務(wù)奸報(bào)沾告剩體寨系我藏國脂國各務(wù)科院信于勒2鍛0奴0帝0垂年駁6嘉月辨2蟲1昌日籌頒樂布千的《惹企湖業(yè)醫(yī)財(cái)院務(wù)徑會(huì)芝計(jì)闊報(bào)傳告泛條弱例現(xiàn)》捷（2迎0戒0暴1友年叨1汽月塞1斃日遭起援實(shí)帳施挪）怨中練規(guī)格定段財(cái)富務(wù)鏈會(huì)學(xué)計(jì)蛇報(bào)師告璃應(yīng)祝當(dāng)僚包孩括腿：采（趕一驗(yàn)）塔會(huì)瞞計(jì)嚴(yán)報(bào)站表族；門（殃二咐）涂會(huì)慮計(jì)采報(bào)碼表紅附植注振；督（熟三液）熟財(cái)繼務(wù)刊情熊況倒說賤明品書況。凱會(huì)宴計(jì)尤報(bào)虹表設(shè)應(yīng)粱當(dāng)板包模括先資堡產(chǎn)木負(fù)鑄債攪表衫、吉利夾潤守表撫、止現(xiàn)物金熄流過量籃表丑及校相因關(guān)宜附腰表借。在佛這嬌里翼，殊會(huì)農(nóng)計(jì)旺報(bào)盡表掙相悉當(dāng)掙于艷財(cái)喊務(wù)課報(bào)陽表影；畜財(cái)辟務(wù)彎情叫況失說捎明頂書拘相飾當(dāng)即于玻其預(yù)他容財(cái)晌務(wù)集報(bào)鉤告稈。帶不依過長，移我逝們蠅認(rèn)臨為練使勾用通財(cái)夫務(wù)份報(bào)柜表震概馬念突更追科母科驕學(xué)典些恰：犬一仁則譜會(huì)楊計(jì)鴨報(bào)識(shí)表謊除能了濁財(cái)裙務(wù)辟會(huì)踏計(jì)陽報(bào)到表證外伐，吳還可包壁括乏成浮本見會(huì)新計(jì)遲報(bào)仿表巴、態(tài)管視理達(dá)會(huì)華計(jì)罰報(bào)伸表壓，善將承會(huì)構(gòu)計(jì)匆報(bào)咳表器等胸價(jià)鏟于宿財(cái)疤務(wù)尊會(huì)孕計(jì)級(jí)報(bào)邁表賄顯欲然貧不低妥公；壺二驢則鋸資臂產(chǎn)吐負(fù)旁債厲表穿即橫財(cái)喪務(wù)宮狀供況詠表煩，裝利知潤蜘表瞎即末財(cái)隆務(wù)句成果果茅表濫，亭現(xiàn)打金湯流蝴量遭表族也菌是惕以濾現(xiàn)持金域?yàn)榻够龅A(chǔ)駝的迅財(cái)蕩務(wù)治狀駝況驗(yàn)變依動(dòng)址表歲，眨這殘三迫份煮基域本博財(cái)擁務(wù)侵會(huì)槽計(jì)報(bào)報(bào)雕表懶無畏不申同柳財(cái)皮務(wù)徒有走關(guān)益，殖概嘗括弊為顏“勺財(cái)建務(wù)種報(bào)維表造”斬是宰很通恰踩當(dāng)掘的乖。見仁《姥企灑業(yè)分會(huì)少計(jì)殘制幫度百》蠢P蠻7中3壓~往7爹6遙、搬4杯8任7慶~歲4談9義7精。（不四借）毒財(cái)冤務(wù)奧報(bào)稅告橫的便信爭息社含紗量乖及世其筋作純用1股、財(cái)刊務(wù)柱報(bào)碼告搖的接信盟息遇含吵量編幼制砌財(cái)壤務(wù)原報(bào)孫表塌主裳要登應(yīng)批面達(dá)對(duì)帝企打業(yè)膀外窮部碧利創(chuàng)害吧（洞利裳益胡）塵關(guān)耀系嶄集勝團(tuán)檢，撥向賀它舞們番提幸供頓有唉助慣于箏作起出性各喝種潤經(jīng)例濟(jì)輕決么策代的拆信窩息晴（溉有煙一喊點(diǎn)托必旬須慶明辣確疑，軌財(cái)漠務(wù)考報(bào)惕告拜不韻能碌提層供壤它區(qū)們簡作宣決榴策紐奉所對(duì)需偏要侮的刮全較部份信相息挺）方。能一零般銅來勤說桑，彈財(cái)鏈務(wù)酒報(bào)歲告害應(yīng)屑當(dāng)筆提蔑供草以賓下武幾婚個(gè)待方企面子的刊信奏息際：（1）合關(guān)族于戲企足業(yè)壁經(jīng)鐵濟(jì)始資旺源克（升資朽產(chǎn)榴）厚、夏這需些匆資另源廉上葵的曲權(quán)云利停（傾包故括柴企杰業(yè)談向碗其江他爆主骨體壁交悄付吸資尾源勤的傲債也務(wù)椒和批所館有雜者階權(quán)說益賺）究以歸及邁引縱起惱資控源臟和籌資泳源槳上挖權(quán)考利婆變燭動(dòng)料的熄各結(jié)種企經(jīng)求濟(jì)險(xiǎn)業(yè)吐務(wù)作事抹項(xiàng)究的未信冷息節(jié)，遼即起特性定魂時(shí)叛日厲的總財(cái)努務(wù)伶狀濁況結(jié)信料息綱。（2）構(gòu)關(guān)擱于雁企騎業(yè)段在晶報(bào)捉告笛期佩內(nèi)槽的獻(xiàn)經(jīng)吊營貼績斬效賭，歉即盼企余業(yè)籌在譽(yù)經(jīng)沃營著活殲動(dòng)攔、礎(chǔ)投萌資頑活溉動(dòng)陣、殘籌街資肯活某動(dòng)詞中景所研引埋起盾的身資狀產(chǎn)豪、酷負(fù)瞧債臉和岸所判有框者井權(quán)做益割變恰動(dòng)藏及涂其佳結(jié)讓果益的渾信殘息旬，賭主材要痕反音映縫在在收急入票、字費(fèi)既用奇和制利潛潤下要特素薪的垂形堂成獅上躺。（3）創(chuàng)關(guān)辜于紅企字業(yè)廊怎洪樣積取四得隆和頂使寸用硬現(xiàn)案金降—學(xué)—旨現(xiàn)訂金理流像動(dòng)棚的殼信抬息椅。宿因犁為趣一削個(gè)塘企概業(yè)木過絮去鍵、掛現(xiàn)耗在維和燙未床來封的毛凈廈現(xiàn)泉金尾流采量悅是錢衡田量躬其戲在巨經(jīng)警濟(jì)簡上碑有忌無痕活駐力竄、嚼在巷財(cái)映務(wù)廚上勸有謊無抖彈廊性哄、寺在腎未市來窄發(fā)敢展痰上借有競(jìng)無閃后沙勁裳的撕重共要吸標(biāo)餓志攔，龜所就以齡信軌息燃使桂用堂者百特愿別寬關(guān)蠻注僵企吹業(yè)脫凈混現(xiàn)葉金益流興量鉤的豬金閣額恰、條時(shí)饑間免分劫布戲和巷不獨(dú)確意定睡性陸的割信耐息裂。（4）華反乒映炕企田業(yè)優(yōu)經(jīng)增營滅者啦向謀資相源抹提游供乓者導(dǎo)報(bào)餓告箏如掌何淚利湖用淹受竟托滋使摔用原的定資房誠源夫，贈(zèng)進(jìn)征行刪資趴源翅的拐保穴值趙、糧增贏值形活忌動(dòng)蛇并免履敬行蜓法堡律拳與匆合圾同償規(guī)敘定塊的隊(duì)其尼他宗義詢務(wù)熟等拉有時(shí)關(guān)剩受袖托粒責(zé)僚任鳥的若信哪息糖。（5）竹有祖關(guān)畝企欠業(yè)塊經(jīng)乖營稻者傳的蘋分接析漁、刷評(píng)咸價(jià)撕和部預(yù)追測(cè)起等辭方惰面啊的塊信牢息蠅，寶以前提告高課財(cái)宵務(wù)棕報(bào)鏈告趕的構(gòu)有填用終性論。逮根村據(jù)冤社毛會(huì)悅經(jīng)棒濟(jì)可的山發(fā)也展弓，拆逐溪漸漆擴(kuò)青大愛財(cái)伶務(wù)拿報(bào)星告夏的遙信楚息倦量獻(xiàn)，閥如懂非襲財(cái)遲務(wù)季信養(yǎng)息幼和泥未振來友（謊預(yù)簡測(cè)狂）濫信隔息充，循是舌財(cái)汪務(wù)嫌報(bào)券告麥的虜發(fā)夠展輪趨件勢(shì)誘。在茂理蹲解蠟財(cái)英務(wù)李報(bào)銳告箱信診息悶含率量千時(shí)仔，殖人噸們到應(yīng)株把全握竿好巧以瘋下醒幾第點(diǎn)縣：顏（1）專財(cái)調(diào)務(wù)紡報(bào)嗓告恭以蠶財(cái)宴務(wù)例報(bào)股表嶄為煌中傻心濱，促最浩有挑用陽的種信社息抹應(yīng)遼當(dāng)?shù)杀秦?cái)唯務(wù)扎報(bào)怨表睬提烈供鼠。恨這僑種麻信啄息船在拳最名綜縱合拾的溜意搖義返上貼可朗分蜻為傻兩危類陸：轟一道類附是潛經(jīng)扯過押一掛段屢時(shí)琴期蓋，晃資搞源去流菊動(dòng)節(jié)的炭結(jié)隔果枕，舟即闖“產(chǎn)流魂量罵”夸信寄息夏，項(xiàng)主鳳要航是轎由小收艇益肆表技和逆現(xiàn)緒金桃流起量仿表定來免提路供錯(cuò)；紹另累一根類渴是似在階特土定筋時(shí)樣點(diǎn)盤，糟資掃源復(fù)的腎狀肌況折，臭即嗓“朋存護(hù)量雜”廊信葬息萬，搞主全要純是滿由療資慶產(chǎn)悼負(fù)墻債際表劈燕來月提陜供合。謊（2）夏不拘同穗的凡信拐息閥使酸用較者旬對(duì)首財(cái)厲務(wù)江報(bào)息告怪信的息競(jìng)的凈需握求爸并教不腹一晌樣握，腥而竊財(cái)幻玉務(wù)楚報(bào)全告攪所半提頌供姑的解只咐是俘它蠅們偽共注同美關(guān)予心理、講都稅能效有小用餃的威信窮息碗，勇即泄財(cái)聲務(wù)參報(bào)確告哪是糠滿誦足外不背同體信害息謀使街用丙者滿共閱同窮信返息摘需荒求罵的贏一崗種擁通小用堂財(cái)廈務(wù)達(dá)報(bào)簽告車。蚊（3）厘財(cái)令務(wù)勸報(bào)逮告礙信初息外含遼量結(jié)大神小憑受鈴企租業(yè)栽組能織嶼形稀式搜和晃經(jīng)護(hù)營恰環(huán)雖境誓的揮復(fù)晨雜借性煩、年信撕息旬技督術(shù)帖水詢平腹、妙物畝價(jià)湯變踏動(dòng)爺程貿(mào)度跳、極信漢息艇使秩用耽者瓜需遣求嘩、輸財(cái)鑒務(wù)幕會(huì)燭計(jì)陶人升員懶素充質(zhì)稱以方及吧財(cái)拳務(wù)騾會(huì)行計(jì)服本娛身門的軍局您限近性鬧等稼因擺素喚的代制態(tài)約雞。的（4）香由趟于同財(cái)墾務(wù)軍報(bào)捏告售所教提蜻供鋪的纏信豈息車涉淋及蘆眾訴多緊外薪部牲集楊團(tuán)謎的位利少益威，裹為輝了煩增咬加稀外料部折信羊息筐使俘用膠者塔對(duì)禁財(cái)曠務(wù)硬報(bào)息告肚真薄實(shí)計(jì)性御和哲公網(wǎng)允蔽性緒的擠信哈賴弊，匆各史國讓的華法材律摔法教規(guī)筍或廢權(quán)顆威步機(jī)睡構(gòu)況都夏對(duì)脖財(cái)構(gòu)務(wù)剃報(bào)發(fā)告研的經(jīng)內(nèi)昆容關(guān)與碎格僵式椅，戒以找及簽審葵核跟要?dú)竺髅绯龊辛送芯呤畜w距規(guī)或定鬧，肆即交財(cái)頌務(wù)飽報(bào)盛告屯信主息惹是村受強(qiáng)管策制腫的烤，戴企風(fēng)業(yè)撈不截可攻任光意征縮藝減常披踐露濕的疫信見息買量竊。險(xiǎn)在嘗我愛國脂，農(nóng)《甜會(huì)鉛計(jì)私法領(lǐng)》暫、合《豪公掀司練法辯》片、顏《種證旱券為法忘》伍、違《愁企素業(yè)黎會(huì)迫計(jì)豈準(zhǔn)徑則敞》睬、讀《就企怠業(yè)芹財(cái)績務(wù)坑會(huì)池計(jì)導(dǎo)報(bào)遮告迫條輝例富》鞏、氏《扶企萍業(yè)轎會(huì)盤計(jì)隱制碑度犬》量、回《住股府票皂發(fā)剪行未與杜交枕易樹管跨理豪暫榜行追規(guī)寫定機(jī)》紀(jì)、抗《奧公葵開即發(fā)努行桑股缸票抹公生司溉信典息鄰披棒露妹實(shí)候施舞細(xì)強(qiáng)則雷（球試診行羨）侮》蝦、掃《僻公柴開模發(fā)模行嫁股紀(jì)票祝公寧司蠶信忽息很披漫露四的象內(nèi)牲容哄與援格叮式劉準(zhǔn)譽(yù)則懸（1號(hào)蔑—7號(hào)化）圓》老等味等低，籍都街對(duì)宮公寧司務(wù)的領(lǐng)財(cái)巧務(wù)榆報(bào)毀告孫信銅息臥披泛露動(dòng)作謹(jǐn)了展詳斤細(xì)蛋規(guī)渣定檢，晌尤炮其耐是逢上手市址公吳司榮的灘信河息牌披斃露洪制打度時(shí)日本臻全完勉善集。2、骨財(cái)顛務(wù)剝報(bào)如告廢信舌息能的期作耍用財(cái)耳務(wù)吹報(bào)瓜告千的胞目童標(biāo)仗，帥簡劣而多言普之陰，辦是徹提屢供嫩有擊助鞋于誼信鈴息槐使省用設(shè)者淺進(jìn)剖行吸決題策持的治經(jīng)素濟(jì)蒸信位息恭（倉主除要首是侄財(cái)源務(wù)騙信侄息距，糞即蘭用腥“戒貨印幣赤表泡述香”壓的奇歷鵲史谷信壞息里）浮。巴具據(jù)體釣地岸說愚，濤財(cái)讀務(wù)挽報(bào)紐奉告載有倘以廣下銅作拖用捏：（1）拾報(bào)毛告膊并混解雪除昨企饅業(yè)宴經(jīng)驢營扒者墾（諷受積托巡壽人邪）菜的纏受誘托爹（秒經(jīng)另管展）巷責(zé)修任強(qiáng)（A揪c速c經(jīng)o煤u遵n盾t哈a敵b御i餐l菜i眠t巖y）責(zé)。（2）態(tài)為茫企四業(yè)倡各弄利搶益穿相嘴關(guān)鋼者往分燃配稈財(cái)資富佩提柴供蒙依輝據(jù)癢，奪也南即搜簽廣訂延與爬執(zhí)撥行悅諸突多亭經(jīng)塵濟(jì)古合襲同移（桶契毒約添）所的贏重裁要糟依售據(jù)毅。（3）賊有列助昌于暢投哈資功者獲和棋債倦權(quán)矮人響進(jìn)鴉行恒合鏡理塘決拖策答，踢也抖助厭于夏企宣業(yè)張的乖供襖應(yīng)畏商演、騾工竟會(huì)基、雷證胃券儲(chǔ)分垃析游師掏、原稅皇務(wù)堪機(jī)壟關(guān)食、俗主鵲管繞部泰門趴等夢(mèng)其些他璃信碗息眾使灣用保者氧進(jìn)受行撲各濕種螺決鵝策千。亞例衰如分，裹證已券口市料場(chǎng)壩的此有旨效脖性規(guī)是論建歇立艦在斥上掩市斷公喉司術(shù)的蔥業(yè)辱績內(nèi)評(píng)碌價(jià)帝基日礎(chǔ)雕之?dāng)_上慢的揪，編而罷上著市隱公抗司督財(cái)南務(wù)舞報(bào)扁告絨披痛露嘩的拒信望息尖是攝投瓶資臭者擦據(jù)牢以念評(píng)令價(jià)汗上粒市芳公渾司晌業(yè)亦績治的激最歷主毒要卵信刮息擁來掃源航，終從浸而宿它癥對(duì)謊其防股呀票呈在尾市徑場(chǎng)訴中臉的誰定服價(jià)易有芹重濤要周影隨響建。撞一洞般堆認(rèn)免為床，將當(dāng)絕某濁一變上違市裕公話司叉的芳財(cái)壩務(wù)膛報(bào)杏告浩對(duì)翁外韻公演布泉后籮，優(yōu)證妨券薦市添場(chǎng)較上懇的擾投射資辨者耕能常夠絹迅滿速融地哪利岸用呈財(cái)高務(wù)鏟報(bào)隔告瓜中洲的跟新累信擋息爭進(jìn)忽行攀投嚼資嬸決禁策咽，某從峰而迷引膝起就該搜上毅市蓬公并司核的想股塌價(jià)規(guī)發(fā)屋生現(xiàn)變鐮動(dòng)梁。（4）訂能找?guī)秃糁銎笮髽I(yè)辯經(jīng)參營筐者脫改社善春經(jīng)挪營灶管躺理恐，那協(xié)享調(diào)泛企廊業(yè)胳與衛(wèi)相突關(guān)鉤利已益而者明的標(biāo)關(guān)麻系飛，的促劫進(jìn)撲企高業(yè)贊快需速益、鑄穩(wěn)棟定俯的鐘發(fā)字展訊。（5）縣能針幫川助巖國垂家土有聽關(guān)旦部景門綢實(shí)乒現(xiàn)垂其竊經(jīng)匠濟(jì)該與裳社睡會(huì)遭目倒標(biāo)鐘，戀并乞進(jìn)穩(wěn)行獄必枝要懷的趟宏桌觀理調(diào)奏控哀，降促暑進(jìn)姻社拍會(huì)共資弦源滋的另有設(shè)效捆配范置耳，救這刪一膛點(diǎn)話在岸我腿國焰社俱會(huì)吃主闊義資市暑場(chǎng)麗經(jīng)招濟(jì)修體歷制旦下訂顯酒得刻尤圖為聽重獵要捏（繁“等中補(bǔ)國俘特見色濕”姐）摘。第嬸二忠節(jié)炭資發(fā)產(chǎn)麻負(fù)地債杠表一耀、雅資塞產(chǎn)卡負(fù)牙債俱表夫的穗作嘉用（訊一牽）少資里產(chǎn)西負(fù)奮債腿表惜的牽概辮念資竄產(chǎn)燦負(fù)墊債吵表楚（B王a威l猴a山n小c育e職S滿h唇e考e格t）嫁，巴也陶稱柏財(cái)刑務(wù)舒狀適況層表料（S滋t矩a賣t恩e橋m捎e踩n卻t武o翅f厲F落i窩n蔑a宰n戰(zhàn)c延i亭a簽l槳P享o付s穗i蘆t達(dá)i能o轎n）嫌，籃是檔根源據(jù)腐“霞資六產(chǎn)=負(fù)餃債+所禮有拍者持權(quán)熊益掏”質(zhì)這喊一攤基超本寺的均會(huì)掘計(jì)徹恒扁等飼式內(nèi)，指按息照瞇一握定拆的劇分股類銅標(biāo)捧準(zhǔn)棟和輔順壩序翻，桿把牙企忙業(yè)氧特瀉定愉日塌期庫的發(fā)資黑產(chǎn)朋、板負(fù)景債光、府所上有倒者茄權(quán)懼益邁三火項(xiàng)元要什素月所芽屬練的奏項(xiàng)敲目悉及徹其杠金娘額橋予樓以舉適們當(dāng)互排甲列攜編瞇制恰而敢成英的集，拐用城以閥反剃映鞭企距業(yè)刊在特邀定每日燦期的匆財(cái)黑務(wù)喊狀座況談的濕一擱種倦資拼源蓮存浪量蟻的澇報(bào)繡表氏。伐資適產(chǎn)姨負(fù)勁債悲表牢是追企寄業(yè)美重斜要崗的顏財(cái)么務(wù)合報(bào)撫表豬之柄一蜂。所嚇謂而財(cái)膊務(wù)逗狀暫況緞，尸通纖常撕指俱企膝業(yè)晃在逃某袍一與時(shí)縮慧點(diǎn)奇資怖產(chǎn)乒、淋負(fù)娘債幫、寸所勉有挺者分權(quán)宜益愈的托構(gòu)充成檔及滅其件相榮互育關(guān)顧系莫。撐資育產(chǎn)淋負(fù)長債厲表摩的遺任溪?jiǎng)?wù)偽就撤是起報(bào)謙告秀企秀業(yè)癥的裁財(cái)勉務(wù)洽狀略況壓，屆即吃其混資春產(chǎn)地結(jié)只構(gòu)堪（手資腹產(chǎn)挺的為類鄰別波、垂數(shù)劑額之及治其眼構(gòu)罷成臨比紅例鉗關(guān)序系外）屬和兇財(cái)賴務(wù)蜘結(jié)騾構(gòu)局（煙負(fù)歌債黃和面所優(yōu)有蜓者海權(quán)縱益聚的繁主羽要綿類凡別售、意數(shù)陸額幫及傻其鵲構(gòu)艦成帖比幅例貌關(guān)呈系籮）筒狀礙況煩。（校二武）攔資概產(chǎn)宗負(fù)兼?zhèn)П碜o(hù)的兇作炭用1、石有損助邊于危評(píng)星價(jià)休與粘預(yù)搞測(cè)徐企牙業(yè)忙的山償張債咸能葛力償風(fēng)債弱能豎力厚指需企羅業(yè)擋以偏其過資糞產(chǎn)倘償俱付濁債錫務(wù)唯的預(yù)能房誠力種。榆負(fù)摧債撇按織其不流決動(dòng)虧性針（獄償麻付額期氏限乓的渾長宮短什及抓到泰期栽日迅的傷迫毀近傅程割度慮）鍵，辦有上流郵動(dòng)賞（絞短浮期壤）壓負(fù)爺債悠與脅長傾期益負(fù)宋債厘之冤分編，距償慘債號(hào)能通力央也旦有秋短袖期吃償永債塊能茅力籃與句長右期渣償當(dāng)債老能瓣力千之第分旬。短葵期課償?shù)總幽苡X力丑指胖企我業(yè)答資售產(chǎn)芬流之動(dòng)仁性怕（苗變闊現(xiàn)的能稠力盲）奔對(duì)爛流匪動(dòng)為負(fù)壤債卵的賺保繪證霸程輪度窗，四它碎主錄要忠借暫助戴于商流邪動(dòng)您比秘率爐、銷速版動(dòng)瓣比尺率察等扯來花評(píng)萬價(jià)癥與孫預(yù)畢測(cè)虧的撲。子而貢這筆些窯比歲率透的順計(jì)脈算福，醒又衰有呼賴烈于堵資健產(chǎn)頃負(fù)瓜債連表后提椅供滴的銜流孫動(dòng)巴資演產(chǎn)英、銅流析動(dòng)瓣負(fù)患債烤等趣信碎息昌。長目期搏償唯債案能絲式力銜指廳企氣業(yè)輸支霞付負(fù)長潤期領(lǐng)負(fù)繳債尺本閃息帆的獲能板力槽，曉主板要炭取送決弄于陷盈垮利瞎能釣力匯和障資布本跡結(jié)信構(gòu)脂?？Y愉本話結(jié)具構(gòu)皇特滑指活長艘期廊負(fù)伸債帝與妖所浙有害者蓋權(quán)蓬益晚的先相址對(duì)或比添例供，江盈柿利挑能弟力術(shù)則弱可超結(jié)甲合市收劃益蒼表昌信蹲息你來貓衡芳量溫。母一扔般侍而情言谷，掀資季產(chǎn)廚負(fù)詞債般率助越戲大酸，妖債仿權(quán)愁人蘿風(fēng)浴險(xiǎn)墨就纏越抓大堪，蓄企收業(yè)潤的件長貪期旦償診債扇能雖力西相罵對(duì)擔(dān)較外弱條。偵資臭產(chǎn)遭負(fù)攪債卡表貸是裁按月資首產(chǎn)蛾、充負(fù)湖債撲、省所阻有鉗者插權(quán)擔(dān)益俱三齒大麥要爭素用分記項(xiàng)張目究揭香示腦的吃，加它您可喚為違信像息急使術(shù)用庸者江評(píng)渴價(jià)偶與翻預(yù)等測(cè)諒企聯(lián)業(yè)雕的晝資義本猴結(jié)羅構(gòu)睛和呼長自期副償液債去能好力炸提剩供冒信森息萬支光持濫。定企延業(yè)壺是航否慶有踢足豆夠齡的樣資咬產(chǎn)滿及昂時(shí)飽變須現(xiàn)揀，協(xié)以驚清應(yīng)償襪到肚期飯債寄務(wù)壘本塞息研，艇這青對(duì)室債蠅權(quán)崇人方是笨非騙常摧重利要倒的炒，蠟有渡時(shí)雷甚權(quán)至士關(guān)援系描到踐企狐業(yè)娛的梢生批死掩存假亡敘，或因睬為爹不窄能晌償屑還后到味期旅債營務(wù)趟本暖息組，州就逃可咽能吧面戚臨臉債裝務(wù)括重晶組尖乃迎至糖破跳產(chǎn)禮清右算嶼的倘厄苦運(yùn)里。此黨外紗，側(cè)合豆理奶的寺資擋產(chǎn)麗結(jié)譜構(gòu)頓與逼資督本急結(jié)勵(lì)構(gòu)乳，呆不殃但籃表險(xiǎn)明慮企貓業(yè)揉有罰較念強(qiáng)那的凳償沾債仍能欲力貞，頌也享能飽反駛映芬企貿(mào)業(yè)本的碌財(cái)揚(yáng)務(wù)孤實(shí)揭力字，部即姥籌殊資賴能帝力爸和眨營暮運(yùn)安能粘力山。2、乞有亭助篩于鉆評(píng)米價(jià)匆與提預(yù)韻測(cè)房誠企查業(yè)楚的啟經(jīng)妻營礎(chǔ)績寨效企益業(yè)釋經(jīng)鞭營砍績吊效隆的盲好說壞缺，煮直隆接水關(guān)蓄系留到復(fù)各叮利俗益?zhèn)飨嗉￡P(guān)廉者肥的扮回流報(bào)域，變從慕而矮影忍響愧企刻業(yè)厲持呼續(xù)躲經(jīng)孩營隸和濟(jì)發(fā)個(gè)展兇的折能籌力規(guī)。吹企免業(yè)礦的相經(jīng)繁營捧績轉(zhuǎn)效科主姑要菠表笨現(xiàn)柄為雷獲比利細(xì)（爺盈紋利丙）杠能盟力瓜及距其擾風(fēng)輛險(xiǎn)鬧。獲應(yīng)利巴能殘力莫，毫用餡絕脂對(duì)食指怨標(biāo)積來駁衡鞭量陷，熊主郵要姻體補(bǔ)現(xiàn)繪為袋某框一誓會(huì)察計(jì)激期績間艇的慈利敲潤社總緊額問與蔑凈討利臣潤遮，工但殲以化相搭對(duì)維指京標(biāo)傷來移衡電量頸，肌則箱表眠現(xiàn)性為腎資莖金舍利缺潤遍率燦、矩投槍資占報(bào)晨酬屠率渴、踐每柜股嫌收英益梳等馳指想標(biāo)著。嫩顯億然餃，逆用喇相幸對(duì)屈指奸標(biāo)獻(xiàn)來志評(píng)破價(jià)幕企尿業(yè)親的譜經(jīng)希營喝績純效伴就謠離掙不讀開偽資構(gòu)產(chǎn)凡負(fù)管債較表魯信鎖息惜。對(duì)鹿企鏡業(yè)初經(jīng)們營競(jìng)績額效離的植評(píng)腔價(jià)分還刷不寧能黎滿控足魄于牽事側(cè)后蘭的娛測(cè)豎評(píng)赤，辭最柄好塊是牧能萌預(yù)昏計(jì)膛企臥業(yè)助在規(guī)未躲來何經(jīng)賺營投過練程米（幸包音括兵投針資票、惹籌高資榮活屠動(dòng)師）扣中教所仙面株臨倘的恥風(fēng)岸險(xiǎn)廢。騙所帝謂石風(fēng)得險(xiǎn)槽，惡是陪對(duì)指企桐業(yè)貓的洗未屬來牛不覽利信的閑結(jié)勿果獲的誕預(yù)搶測(cè)度性必表奧述揭。特這費(fèi)里腸，忘未別來悄不梳利驢的數(shù)結(jié)煉果物是嫁指奴損恩失振，娘風(fēng)耽險(xiǎn)利意異味譽(yù)著酷這墻種它損浙失污既鎖有洋可長能價(jià)發(fā)蟲生置，渠也雪有忌可邊能炒不紐奉發(fā)京生迅。按爭風(fēng)晝險(xiǎn)養(yǎng)同潮資皮產(chǎn)霸負(fù)啟債灑表漠之巷間票的陽關(guān)透系晌，描風(fēng)書險(xiǎn)凈可寧分乏為印表刮內(nèi)盛風(fēng)懼險(xiǎn)識(shí)和焦表辟外爸風(fēng)串險(xiǎn)系：我①屋資擇產(chǎn)鋼負(fù)送債也表諷內(nèi)握風(fēng)蛇險(xiǎn)顫，艙即鬼會(huì)性計(jì)碌損社失高風(fēng)慘險(xiǎn)攻（R徹i反s亞k待o輩f(xié)浴A暑c隸c呆o跪u匪n站t奔i捕n兄g蝕L拌o叮s弊s）畢。珍指滔企丹業(yè)雕在趴最況壞排的依情豆況斬下餅，架在些財(cái)長務(wù)磚報(bào)夢(mèng)表聚上襪列汁示就的望最趁大止損閑失各金允額撒。洽例福如助某源一間企懷業(yè)姻有涉應(yīng)師收勿甲績公涂司斤的館賬綿款班為2題0萬規(guī)元損，路由當(dāng)于川甲曾公敵司靈破掛產(chǎn)便，孟所牽有主負(fù)日債冒可互能摧按4顧0樓%償哈付戒，跑則唐該吼企認(rèn)業(yè)囑在雷應(yīng)下收辰賬粗款踏上輕的性最差大們損激失斷為1費(fèi)2萬揭元傭?？耿诜辟Y掠產(chǎn)區(qū)負(fù)戀債趁表推外偽風(fēng)新險(xiǎn)蛛（O帳f匯f敘-抵b媽a紫l游a則n嗽c陽e肆-貼s增h鋸e腫e邀t貍R負(fù)i鴨s惹k）獻(xiàn)。液指石企乒業(yè)存因驗(yàn)持禾有既或沃發(fā)濕行附某姐些碼金宮融挑工膨具動(dòng)（仇尤呀其提是嘴衍聚生至金荒融招工索具先）潮，耀有窩些離并誤未門在旗會(huì)遭計(jì)及上清確艷認(rèn)邀，士有刺些若雖汪已默確臣認(rèn)戀、欠但熔遭婚受般的堡損括失伍都醬可財(cái)能趟超鐵過倍該善企神業(yè)前在刑資院產(chǎn)指負(fù)異債屠表學(xué)上沾所射列貫示麗的姻該擊金曠融線工瓶具膠的血會(huì)勢(shì)計(jì)菜損惱失貢風(fēng)技險(xiǎn)例。五令防人狐遺扛憾授的薪是炊，擴(kuò)資癢產(chǎn)駐負(fù)昨債聲表聯(lián)不割能辜直使接坑顯競(jìng)示攏這坡種狐表徹外彼風(fēng)截險(xiǎn)殘，鉗但揀總掙可即憑邁借千資玩產(chǎn)障負(fù)閉債建表躁及乖其診他偏相濤關(guān)瓦信邊息奧找狼出堤一形些碌蛛殖絲受馬槽跡哄來糧加慈以矮識(shí)燃別頸。此梁外餡，鈔資圈產(chǎn)窮負(fù)剪債默表守還選有應(yīng)助豆于彩評(píng)維估擇企津業(yè)沖的辭財(cái)托務(wù)伸風(fēng)泛險(xiǎn)話。踏財(cái)將務(wù)蝴風(fēng)淹險(xiǎn)蕉是輝企執(zhí)業(yè)壯為籮了噴獲毯取客財(cái)溪?jiǎng)?wù)補(bǔ)杠挪桿封利竭益腫而太進(jìn)積行販負(fù)懶債泛經(jīng)傾營唱時(shí)塌，商增呆加可了基破疲產(chǎn)躺機(jī)嚇會(huì)哈和暫所扮有逆者糊權(quán)賣益撤資鼓本之收耗益哈率孟（關(guān)每蒙股日收白益族）增變康動(dòng)李的陶機(jī)憶會(huì)蹄所蘇導(dǎo)雨致貝的犯風(fēng)心險(xiǎn)跟。討這步種伏風(fēng)屢險(xiǎn)鬧也建直待接材影靜響毅企從業(yè)歸的隨經(jīng)虎營詳績賭效盡。首一翻般睜而舌言茄，蓋資慎產(chǎn)館負(fù)削債參率箏越螺大忙，遮則足企觸業(yè)贊的嫁財(cái)幸務(wù)幸風(fēng)挨險(xiǎn)森也擋越潔大藍(lán)。3、勞有怖助酷于摔評(píng)斷價(jià)雕與省預(yù)生測(cè)狀企牌業(yè)狡未鉆來葉創(chuàng)有造雁現(xiàn)早金親流正量壤的乓能責(zé)力在料持掙續(xù)歷經(jīng)書營麗的舅前恢提揚(yáng)下雷，毫一平個(gè)暮企把業(yè)鍛的躁財(cái)監(jiān)務(wù)蔽狀澡況其最秩終辱取方?jīng)Q它于梅其掩償杰債服能儀力煮，催而歡償里債員總譯是足表本現(xiàn)壁為汁企摔業(yè)哲的鞭現(xiàn)鎖金蟲流件出服。笛因經(jīng)此擾，社償居債術(shù)能示力然又駁取殺決較于刺企直業(yè)舍產(chǎn)慈生信未革來虜現(xiàn)糕金濁流羨入誰的舞能描力管。透可筐見甘，窯這臭一棋能嫌力撕是納反艘映灘企劉業(yè)晴財(cái)虎務(wù)焦?fàn)钪翛r宜的漂集壓中濤表夠現(xiàn)澇，得而也企東業(yè)客產(chǎn)棟生血未爹來怠現(xiàn)欠金膽流潔入牧的鎖能每力顫又平取探?jīng)Q膚于接：夜①藝盈寶利蹲能抱力海（士E伙a飼r(shí)寶n夠i量n屯g好P篇o他w勾e理r葉）撥、漸②拐變惕現(xiàn)模能廢力兼（參L語i統(tǒng)q曲u奔i財(cái)d漁i躺t柜y頌）紗、元③惕財(cái)微務(wù)柄彈工性兩（當(dāng)F拖i唯n信a企n褲c舟i翠a京l鉛F孔l賽e業(yè)x卵i促b緊i能l花i查t曉y聽）石、蝦④烏財(cái)扔務(wù)概風(fēng)松險(xiǎn)植（巨F僚i安n督a淹n叫c鉛i緊a培l(xiāng)嗎R低i盛s凈k戲）鞋。關(guān)范于州盈雜利襲能索力斜、麗變差現(xiàn)楊能餅力撇及約財(cái)之務(wù)灣風(fēng)者險(xiǎn)越在陪前錫面繩均披已斃述謹(jǐn)及議，忍這穴里使先昂總叢結(jié)頓一僚下書它筒們?cè)僦铋g單的謀關(guān)泰系錘。傘變覺現(xiàn)智能軟力它是撥用絞來掃描凡述忠某常項(xiàng)炎資拐產(chǎn)某（旗如緊應(yīng)河收限帳歸款樓、柴應(yīng)折收物票當(dāng)據(jù)管）妙產(chǎn)故生外現(xiàn)卡金希流春入班的級(jí)時(shí)輩間鏟間塊隔亮，員或蜓某落項(xiàng)淋負(fù)燃債羅按魔約魚定設(shè)到特期秩日蛾應(yīng)灑予碼償鏡付繡而聾產(chǎn)泛生醋現(xiàn)各金祥流肅出遺的愚時(shí)殃間勿間淋隔蠟的邁。媽資逆產(chǎn)廊變甜現(xiàn)由能優(yōu)力徐還詞包執(zhí)括透了搏對(duì)和債寄權(quán)鹿人夢(mèng)至愧關(guān)拋重語要蜻的欄償舅債律能逃力嬸；烏變登現(xiàn)裝能土力群首療先膏與傾盈北利崗能覆力只有蛾關(guān)行，巷但汗還賢取爸決恭于劇財(cái)饑務(wù)賭風(fēng)摘險(xiǎn)掀和寫財(cái)水務(wù)員彈須性街；殘變別現(xiàn)梯能無力器與朗盈李利蘋能躬力忽具遍有域負(fù)勵(lì)相評(píng)關(guān)俊關(guān)淹系租（稻由為于樂操望作訓(xùn)衍盆生蜘金渣融宵工郵具辣而嚇持意有齡的比金練融喇資犧產(chǎn)士可識(shí)能書是灘例泉外孝，鼓但猜伴翼隨鹿巨燥大楚報(bào)狡酬怖率滴的科是東巨異大泥風(fēng)史險(xiǎn)咐）渠。煮變守現(xiàn)現(xiàn)能詢力譯信忙息腳之瘋所稅以財(cái)重挎要推，侵是巷因孩為引它院直跪接矮關(guān)征系將到安企裕業(yè)喊現(xiàn)康金養(yǎng)資紀(jì)源炎的喇消滑長井并笨可帳用每來差評(píng)睬價(jià)辱企只業(yè)磁在誰不下久顯的嗽將旋來孟現(xiàn)饞金碧流選量賽的習(xí)時(shí)競(jìng)間洞分防布燃；桿短桐期態(tài)現(xiàn)亭金堆流裁入激量拉是停全籃部李現(xiàn)船金駝流郵入鍛量驗(yàn)的皆一嘗部踢分抓，佩掌爪握希合寫理佩適嫁當(dāng)秩的銀短研期敬現(xiàn)迅金鉤流庭入龜量區(qū)對(duì)滴于炮一軋個(gè)育企嗎業(yè)培充繼分惕利撒用食新襲的夜投讀資珠機(jī)佛會(huì)眉和旨償換付澡流鉗動(dòng)興負(fù)坦債堅(jiān)都光是揉必價(jià)須肚的禁。賽債椅權(quán)渠人麥通偽過抗變霜現(xiàn)豈能京力右來智關(guān)潔心檢償窮債拖能眠力陪，餃而撤所歲有防者蘇（無現(xiàn)摧在渾的宰和愉潛射在宋的疑）徒則螺利視用筋它短來自評(píng)續(xù)價(jià)復(fù)企李業(yè)挖未恭來孕支優(yōu)付閃現(xiàn)款金蕩股墻利韻的籍能離力戰(zhàn)或位未找來托擴(kuò)讀充銅經(jīng)騎營曾的談可俘能所性販。墓資厘產(chǎn)甚負(fù)艇債皮表嗓信哈息伍最溉直充觀忘地盾體起現(xiàn)叼了右企愿業(yè)吸的另變慘現(xiàn)熊能徐力遞、耐債羅務(wù)期清譯償網(wǎng)要處求券及貌其脾相減互扔適攻應(yīng)利關(guān)檢系消。財(cái)術(shù)務(wù)往彈敲性婚亦沫稱箭財(cái)取務(wù)戚適腫應(yīng)泡性餃（達(dá)F肥i桃n恨a撤n斤c總i育a菌l旁A禾d塔a丈p扣t揮a恭b團(tuán)i種l廚i凍t蘋y透）寄，咬指迅企升業(yè)豎迅罰速期采棒取忘有雙效頂行燥動(dòng)強(qiáng)來域改葛變漢其概現(xiàn)維金計(jì)流沸量睡金腔額激、造時(shí)貌間離分踏布膚，米借形以監(jiān)應(yīng)而付燈意音外槳的匯現(xiàn)轟金璃需捐要介（息如縫因羅外太部按環(huán)之境卵變替化蛙而僅提頌前廳償殼債酸）斷或僚滿信足檔有永利童的首機(jī)飾遇眠（占如砍因宅市銷場(chǎng)披變?cè)禄芏鴱棽墩鹱杰姷拿从谢堇赏犊迟Y影甚后或暮投物機(jī)設(shè)機(jī)株會(huì)劣）恭的捆能撇力近。董財(cái)懸務(wù)哭彈維性喘影淹響亮企杏業(yè)紙的溝風(fēng)耕險(xiǎn)但和戒變?nèi)がF(xiàn)袋能耳力弟，陶良渴好壞的匠財(cái)葬務(wù)殘彈冠性詢能訪幫厘助板企銹業(yè)柳渡順過遙財(cái)況務(wù)竊難說關(guān)賣或滅抓顫住朱有挖利竿的架機(jī)海會(huì)慶。享一群般蛇地錄，映財(cái)要?jiǎng)?wù)塘彈謹(jǐn)性竟越輔強(qiáng)厭，士企時(shí)業(yè)以失態(tài)敗造的間機(jī)闖率承就攝越殖小屑。燃為諸此閘，欣企勾業(yè)完必聞須兔保笨持恥合耳理憂的則資怨產(chǎn)哪結(jié)仍構(gòu)蒸與非財(cái)晃務(wù)破結(jié)竹構(gòu)換，怖如誤流閃動(dòng)己資濤產(chǎn)宮比向重武稍存高蛛，股而停流賺動(dòng)今負(fù)天債處比注重栽稍貧低輪。霜財(cái)院務(wù)照彈櫻性縫主曾要機(jī)來呈自者：卡①釘及婦時(shí)疫調(diào)沾整針生摸產(chǎn)狀經(jīng)手營?；钐莿?dòng)芹以炕增挖加拉凈溜現(xiàn)艱金索流垮量夫的斑能漏力少；違②鋪短辱期墓內(nèi)誼籌回集寫新堡資學(xué)金蜻（翻如巴發(fā)退行守債買券疤或紫股眾票懲）版的鼻能爐力鞏；株③訓(xùn)在院不勻影罵響郵正基常坊經(jīng)怒營奪前抖提翼下鏟，箏變飼賣關(guān)資樸產(chǎn)鮮獲懲取頑現(xiàn)阿金泳的昏能斯力梨；芳④甘憑拳借攝其翠與捕債寧權(quán)賠人授的山良寄好動(dòng)合饑作艙關(guān)捆系悉而常推項(xiàng)遲蜻償其債階的看能常力鄭。鞠保械持赴較記高游的焦財(cái)色務(wù)做彈聯(lián)性板往我往次要反付乖出敵一素定幼的興代車價(jià)智，效例撲如尤持勁有吩較寒多曉可薯隨殃時(shí)某出庭售商的購資郵產(chǎn)碎會(huì)吧降權(quán)低爆盈毅利賴能曾力見；雨增綠加例新店的排債槍務(wù)然則固會(huì)拒降及低歪償觸債頸能酸力袍。奪當(dāng)藍(lán)然爆，坑資纖產(chǎn)釘負(fù)若債牌表亭本筑身喇并信不羅能項(xiàng)直執(zhí)接坑提血供衡有罷關(guān)斜企近業(yè)瘦財(cái)塌務(wù)件彈近性曲的記信否息胖，況但盼是貼它撐所桐列警示成的薪資拳產(chǎn)胸分棋布廣、趣負(fù)擺債獲流稠動(dòng)灣性殘、釀資白本雄結(jié)君構(gòu)蔽等休信收息炕，好再上借滋助瞎于隊(duì)收?qǐng)F(tuán)益叢表縱及堅(jiān)其奔他玩報(bào)院告葛信墊息鞠，員可跡有非助循于圈評(píng)擔(dān)價(jià)申和飲預(yù)飯測(cè)始企理業(yè)字的因財(cái)敏務(wù)凝彈賀性苦，驚進(jìn)閉而掌估有計(jì)奪企勒業(yè)捎適病應(yīng)酷市脊場(chǎng)債環(huán)還境捆變燦化接的趴財(cái)寫務(wù)竊能蔥力盞。財(cái)饑務(wù)麥彈稻性查是鴨企劇業(yè)誘的密一然種稻綜下合印應(yīng)董變浙能窯力友。此蠻外膀，孤通步過崖對(duì)呀不爐同斷時(shí)獸期辟資巨產(chǎn)并負(fù)倒債姨表造相酬同塘項(xiàng)珠目增的羊縱麗向苦比姥較奔，唉還找可研以康客貸觀陸地浸了角解恢企子業(yè)畢財(cái)壘務(wù)慕狀樓況閉的沾發(fā)失展起趨堆勢(shì)知。二呆、臺(tái)資羨產(chǎn)捏負(fù)窄債叔表告的括內(nèi)照容現(xiàn)鑒金糾（繩貨常幣需資絹金雨）短壁期機(jī)借洋款短刑期炊投細(xì)資應(yīng)葡付挽票朋據(jù)流應(yīng)佩收冰票葬據(jù)流應(yīng)潤付個(gè)帳待款動(dòng)應(yīng)繪收辜帳骨款動(dòng)預(yù)上收僚帳壟款資預(yù)砌付認(rèn)帳跨款負(fù)負(fù)其圖他呼應(yīng)常付悅款產(chǎn)其佛他獻(xiàn)應(yīng)坐收攏款債預(yù)裁提自費(fèi)增用資存健貨應(yīng)狹付乒股聯(lián)利待橡攤奪費(fèi)羽用柴等應(yīng)醬付憑工海資應(yīng)綱交結(jié)稅繭金旗等產(chǎn)長拉期勺投版資債非固著定憶資巾產(chǎn)長長窩期鼻借妥款流無碑形泊資騎產(chǎn)期應(yīng)港付脈債受券動(dòng)在鳥建府工家程負(fù)長墻期絡(luò)應(yīng)翼付久款命等資遞宏延瓜資漁產(chǎn)債產(chǎn)其丈他解資東產(chǎn)實(shí)仰收檢資紡本投瞎入形資侍本資哈本啟公拖積所執(zhí)有矛者劍權(quán)瘋益盈鼓余盟公仆積留屑存侄收鴨益未耽分?jǐn)撑鋽r利魂潤三禿、指資眠產(chǎn)嶼負(fù)悉債診表污的紗格母式格壤式姜是嶄內(nèi)些容挎的積表炕現(xiàn)強(qiáng)形秒式穗。屯作廣為喇表感述迅企摸業(yè)規(guī)財(cái)至務(wù)語信豎息捆的寺基灶本新書奸面忽文磚件奸，惑資慎產(chǎn)敏負(fù)深債時(shí)表碧為恩便徒于尸信縮慧息漁使梅用銀者雖閱濕讀豆和后分啟析猾，瓶需盯要植對(duì)耳所扶揭贊示祖的黎內(nèi)路容吳按筋照丟一風(fēng)定年的巡壽格允式哥進(jìn)免行判設(shè)插計(jì)簡。佛一趕般愧地佳說京，絮資禍產(chǎn)用負(fù)弟債風(fēng)表猛由塞表泰首筋、蹤蝶正與表蔥（勉表喜體梅）聰和鴿附乳注防組輝成桶。扁表勉首建列吵示僻報(bào)錫表聞及漫企受業(yè)誼名嫩稱謀（筒編過制殖單碰位殊）訪、嘆編員制賤日板期吵、認(rèn)貨鋤幣緒單怨位業(yè)和歉報(bào)惱表宇編剖號(hào)壺。梳這妙些吵內(nèi)陷容毛正叨好嫂體貪現(xiàn)般了奏會(huì)沉計(jì)雙假廳設(shè)營，競(jìng)即福會(huì)由計(jì)百主許體召假祖設(shè)址、撫持位續(xù)購經(jīng)撓營纖與佳會(huì)按計(jì)才分裕期咳假際設(shè)交以吉及禽貨竊幣導(dǎo)計(jì)盈量訊假勵(lì)設(shè)樓；墓表滔體囑（顫即棒資世產(chǎn)零負(fù)肌債搬表泊“躁表剃內(nèi)瓦”峽）句用鞠于縱反監(jiān)映錫企品業(yè)旗在息一夏定鑄時(shí)隱點(diǎn)疏（逝一焦般凱為舅月?lián)Q末央）照的描資旺產(chǎn)紗、陳負(fù)季債涌和列所皇有畝者吃權(quán)型益骨；搜附吃注高主夠要壘用辭于囑進(jìn)芹一敢步僚詳勵(lì)細(xì)紋說遷明辰報(bào)腐表秋的勾主鎖要遵項(xiàng)尊目摔和海編虜制在基惑礎(chǔ)排。漏但滴由淘于凝表寬首蝦和遷附拍注蹈的輛格漫式白很鑄簡大單借，搞所扣以慣一幼般嚼所回說匠的盤資競(jìng)產(chǎn)巷負(fù)省債齊表圓格捏式寺就暑是敘指賽表歇體翠的鄉(xiāng)豐格咽式惹，岔即隆主伍體濕部吹分求各姨項(xiàng)黎目才的艘分赤類巴和洽排曬序弓方殖式派。資虹產(chǎn)搬負(fù)予債材表緣瑞通驚行泳的康分糾類雄標(biāo)壤準(zhǔn)乳是齒按胖流斷動(dòng)好性誤分鄙類打。養(yǎng)在悼此夜分暮類沾基反礎(chǔ)杯上盤，大根蔬據(jù)念不靠同佛的腹排椅序加方眠式獲，羊可塵將治其但格薄式端分親為仗三培種宏：螺帳毀戶諸式倚（A淹c膛c定o艦u語n構(gòu)t普F冒o啟r宋m）野、箱報(bào)仿告者式蟲（R向e則p白o(hù)絞r勒t否F輪o矩r制m）回和榨財(cái)估務(wù)標(biāo)狀較況添式列（蛙F箱i稈n頭a形n墨c產(chǎn)i騙a濫l叉P呼o啞s量i捏t酷i奶o催n脂F(xiàn)動(dòng)o烤r光m些）水。（戒一點(diǎn)）辰帳賄戶領(lǐng)式頑資徒產(chǎn)燙負(fù)拋債疼表橫（某又賢稱赴橫姑式推或景水現(xiàn)平倦式寶資嶄產(chǎn)滋負(fù)巧債踢表狀）按舊“苗資芝產(chǎn)=負(fù)至債+所任有澆者芒權(quán)方益游”客分務(wù)左贊方焰、吼右多方藥進(jìn)像行宋項(xiàng)帶目鉗排斗列能，垂左紹方期列叢示脅資鞏產(chǎn)術(shù)項(xiàng)收目兄，肌右益方消按村上福、貼下民分獲別維列懲示歌負(fù)猛債乳和仍所枕有徒者傻權(quán)卡益置項(xiàng)迅目踏，柏形帥成肅左宜右嚇對(duì)固稱主結(jié)去構(gòu)嚇，丈類懶似唐“T”細(xì)型太帳臟戶旱，庫“翅帳跟戶察式序資趟產(chǎn)歐負(fù)哨債華表肯”暮也器由蓄此當(dāng)而胡得翅名糧。吩這便一讀格際式丙能瓶較火好堂地勢(shì)將生內(nèi)債容主和掘形村式捉統(tǒng)己一第起哀來勿，棟揭飯示咽了士各幕項(xiàng)灘目描之詳間這內(nèi)叢在議的引勾單稽眨關(guān)受系闖，洪直艘觀熔形違象熊地魯表旱達(dá)踢了蓄企脫業(yè)盾所啞控寺制態(tài)的靠經(jīng)蟲濟(jì)爹資泄源匠及射其提來竿源黑，放也兔便芹于裁對(duì)犧它折進(jìn)牙行赤結(jié)頌構(gòu)忍分丹析仍。勻因董此納，穴世臟界貝各閣國貞普百遍卷采違用張這辣種存格篇式組，我穗國盛也漿不紹例布外。薪帳候戶細(xì)式蹄資拌產(chǎn)駱負(fù)貌債爭表懂的貓簡灑化售格醬式霧如丑表1所辦示首。表銷1債帳渣戶形式捎資第產(chǎn)準(zhǔn)負(fù)次債得表誤（引簡逃式虹）資產(chǎn)播負(fù)私債膚和斜所日有晝者贏權(quán)勻益流國動(dòng)夸資株產(chǎn)份流初動(dòng)丟負(fù)棵債各布明碼細(xì)黃項(xiàng)餃目伸各剖明歪細(xì)驗(yàn)項(xiàng)宜目長趟期昂資夜產(chǎn)側(cè)長輪期萌負(fù)犁債各觸明界細(xì)墊項(xiàng)沉目各總明廳細(xì)立項(xiàng)妻目所御有辰者片權(quán)鏈益各信明夏細(xì)累項(xiàng)楚目資者產(chǎn)塞總摩計(jì)銹負(fù)慎債忍和春所隔有福者棕權(quán)牙益蓬總鉗計(jì)（廈二記）莊報(bào)然告宵式塊資泡產(chǎn)多負(fù)曾債蜻表貓（虹又頸稱撥豎攀式屢或露垂怪直永式匪資震產(chǎn)控負(fù)響債失表艷）是半從拿上們到身下轎按宿資施產(chǎn)股、優(yōu)負(fù)補(bǔ)債羅和秒所迷有死者宴權(quán)井益酸項(xiàng)虛目泥垂掩直畏排臥列偶，卡具霞體單形班式夫又氏有蓄兩萌種氧：違①這依們照啦“章資傅產(chǎn)刑=騾負(fù)購債叢+許所臨有遞者失權(quán)至益趁”馳排偶列觸；否②齒依外照罵“繩資殿產(chǎn)已—畝負(fù)那債字=鬼所臥有譯者喚權(quán)慣益燦”困排公列霉。灶兩漢種桃形耍式擔(dān)的乳對(duì)豈比崗如孤表漠2身所喇示箏。表奔2系報(bào)舅告萄式誼資鞏產(chǎn)點(diǎn)負(fù)鍬債東表哄（也簡增式銳）資文產(chǎn)惡資讀產(chǎn)各李明評(píng)細(xì)壩項(xiàng)希目冶各際明滑細(xì)捧項(xiàng)芬目資宗產(chǎn)跡總扶計(jì)闊資敗產(chǎn)橫合忙計(jì)負(fù)叫債尺負(fù)駱債各顯明夠細(xì)片項(xiàng)獵目趙各怎明蜓細(xì)周項(xiàng)奧目負(fù)披債狗合另計(jì)竄負(fù)嗓債宴合認(rèn)計(jì)所簽有塊者便權(quán)介益窗資剖產(chǎn)綢減趟負(fù)爽債各賽明窩細(xì)寫項(xiàng)雙目妙所喘有斷者如權(quán)俱益所涂有康者割權(quán)霉益云合留計(jì)陸各循明寫細(xì)轎項(xiàng)犧目負(fù)叨債傾和欠所付有砍者董權(quán)組益頓總獲計(jì)印所澡有伶者洞權(quán)味益肥合混計(jì)（供三種）打財(cái)潑務(wù)倡狀倡況恥式米資浸產(chǎn)林負(fù)宵債稱表系第將拔營蕩運(yùn)宜資賭本消（W哭o挖r蜜k痰i渣n挨g疊C模a況p庸i狐t麗a緒l）山予僻以類特冶別覺列朗示抗的鍵一率種冠格儉式總，模即痛先掃列擦示陸流徹動(dòng)愚資無產(chǎn)巨，申再浪列鍛示吸流貝動(dòng)注負(fù)意債驅(qū)，繼兩獸者白的家差本額念為猶營辰運(yùn)棟資甩本驅(qū)；編然心后庫加扇上聾長僚期段資懸產(chǎn)暗，穿再桌減溜去飄長斃期癥負(fù)算債納，曉最夸后逃列私示垃所熱有雙者蛛權(quán)注益碑。隔這擠種緣瑞格情式強(qiáng)的朵出盞現(xiàn)雜與餐會(huì)喂計(jì)燥界蒼對(duì)投營舉運(yùn)堂資開本琴及史其割比邪率撲信終息查的箭重準(zhǔn)視抵有栗關(guān)六，總以品便孝于樓報(bào)究表書使益用低者木判敞斷悼企館業(yè)朋的陜流請(qǐng)動(dòng)共性押以側(cè)及慕長熟期院償陳債程能雕力靠。猶但喂這襯種辮格像式皮在叛實(shí)框務(wù)將中旁并竿不格常芝見竭。優(yōu)其騰格括式壤如劈燕表3所肝示綱。表3財(cái)陰務(wù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