中財(cái) 第三章應(yīng)收賬款

第三章應(yīng)收款項(xiàng)

第三章應(yīng)收款項(xiàng)應(yīng)收票據(jù)應(yīng)收賬款其他應(yīng)收及預(yù)付款項(xiàng)1、掌握應(yīng)收帳款及應(yīng)收票據(jù)的會(huì)計(jì)核算2、掌握壞帳準(zhǔn)備的核算3、帶息和不帶息票據(jù)的貼現(xiàn)教學(xué)目的與要求交易類型賬戶設(shè)置信用類型產(chǎn)生環(huán)節(jié)商品交易下出現(xiàn)的信用形式應(yīng)收賬款掛賬信用在銷售環(huán)節(jié)產(chǎn)生應(yīng)收票據(jù)票據(jù)信用預(yù)付賬款——在購買環(huán)節(jié)產(chǎn)生非商品交易應(yīng)收股利應(yīng)收利息其他應(yīng)收款一般情況下，用于購銷環(huán)節(jié)以外的其他債權(quán)債務(wù)關(guān)系第貝一稍節(jié)協(xié)應(yīng)丙收市票成據(jù)一察、什應(yīng)雅收虛票早據(jù)靜的滔定億義耳及勸分紫類應(yīng)達(dá)收瞇票誰據(jù)叮，從蘆廣示義默上業(yè)講蕉，聯(lián)是沾一里種貼債頓權(quán)本憑唱證賭，筋應(yīng)拋包挑括蘿企肆業(yè)辟持蟲有伍的搭未陳到相期糖或謙未成兌李現(xiàn)法的匯氧票鈴、工本俯票見和籃支撇票，粘但絹在姨我練國幟的碼會(huì)藝計(jì)往實(shí)誘務(wù)丈中劉，鋸支往票詢、弱銀仇行追本黨票慚及訊銀黎行荷匯鏈票粱均營為箏見收票饑即歐付頑的案票賤據(jù)炕，括無貫需華將心其衣列疲為療應(yīng)廣收眠票圖據(jù)榴進(jìn)吳行辨處狠理而。餐因舊此菌，伸在蓄我較國應(yīng)元收吳票史據(jù)踐僅琴指寫企竭業(yè)節(jié)持陵有猛的崇未塊到莫期置或礙未臥兌勺現(xiàn)量的糞商環(huán)業(yè)孕匯折票夠。根申據(jù)孕我諒國暖現(xiàn)鏈行怨法會(huì)律灰的索有黨關(guān)闊規(guī)湖定敗,炒商貧業(yè)蔽匯偽票欄的期遷限不方得攔超叔過6房誠個(gè)頌月,因娘而泄我蠶國敬的齡應(yīng)幕收蹈票籮據(jù)擋是駕一立種揀流辮動(dòng)每資陜產(chǎn)勻。后在消會(huì)離計(jì)際實(shí)婦務(wù)崇中如，挑企補(bǔ)業(yè)立的潤應(yīng)嚷收遭票宏據(jù)錦是月指猜收湯到獸的暢經(jīng)紀(jì)承努兌黃人劃承我兌拜的忙商何業(yè)犧匯罷票破。漠商報(bào)業(yè)重匯穗票亮可癥以押背羞書篇轉(zhuǎn)進(jìn)讓擴(kuò)。商慶業(yè)位匯痕票釀可琴以片按父不捕同椅的材標(biāo)牲準(zhǔn)勞進(jìn)況行弱分您類委。按麗照鍵票們據(jù)獨(dú)是匪否鐘帶晨有撐追升索亡權(quán)揚(yáng)，憲分申為帶道追迅索敏權(quán)膚的解商另業(yè)陳匯晚票流和滾不夜帶屬追落索滿權(quán)矛的河商故業(yè)們匯貿(mào)票。按刪照繡票間據(jù)足是輩否迷帶傍息犬，擁分柱為帶愿息討票錫據(jù)限和托不位帶個(gè)息您票瞎據(jù)。承允兌狹人敘的漿不仇同術(shù)，輸分居為銀阿行廁承粘兌此匯折票噸、賣商扭業(yè)拴承撤兌滔匯弓票。不敢能殺終綠止段確腔認(rèn)臘,剃如她商段業(yè)消承遲兌羊匯攤票晃貼鈴現(xiàn)可棄以桂終難止唉確杜認(rèn)茫,陰如盲銀廣行前承迷兌臂匯可票模貼捎現(xiàn)二券、起應(yīng)單收耳票輕據(jù)他的門計(jì)被價(jià)周及謹(jǐn)?shù)劫|(zhì)期逃日源的處確瓶定應(yīng)麥?zhǔn)崭咂庇?jù)艘按般照杯有御效厘期延限由長淋短稅可春分線為短舞期城應(yīng)束收勁票肚據(jù)和長戶期俊應(yīng)聽收金票宇據(jù)。入摔賬耕價(jià)盲值的爺確屆定新可每以孤有農(nóng)兩搏種寺方互法握：面討值到油期古值印的餡現(xiàn)第值在紡我這國棄，迫無嘗長躲期含應(yīng)窗收標(biāo)票辭據(jù)損，企踢業(yè)柜收館到奮的霞商嘩業(yè)核匯春票璃以土票刊據(jù)面躍值走入主賬。因渴應(yīng)灑收更票趁據(jù)山而校產(chǎn)柿生茅的琴利梳息暗收窯入道，五單碼獨(dú)遭以應(yīng)愧收藍(lán)利掃息反命映健。票炸據(jù)夏的齊期碗限有脖兩覺種禍表謊示皆方今法無：按肚月訪計(jì)案算。按調(diào)次誓月蘭對(duì)抱日數(shù)計(jì)州算阻。按究日巧計(jì)牢算。以值出平票蘇之洗日嘆起傻的愁實(shí)銷際塌天候數(shù)壇計(jì)鬧算舉，手算項(xiàng)尾敢不蹈算浮頭賄。三抱、級(jí)應(yīng)攪收妻票畜據(jù)岡的黎賬陸務(wù)惹處哄理（咸一約）浙取觸得候應(yīng)偷收犬票職據(jù)收船到脊商敗業(yè)燭匯搖票汗時(shí)借罵：邊應(yīng)銀收涉票膀據(jù)逼（漁票殼面附金婚額掃）貸達(dá)：透主曾營濤業(yè)巾務(wù)教收敞入應(yīng)借交沉稅或費(fèi)應(yīng)事收紐奉賬息款例怨：威P釀6適0乖—奴—襯6軍1（阿二連）映持咬有槳期快間急的伙利期息借策：殲應(yīng)障收依利盡息貸貓：臉財(cái)李務(wù)睬費(fèi)摔用利籠息注計(jì)侍提隸時(shí)悅間噸（領(lǐng)靈摘活抽性蘿）如糧果盡應(yīng)圾收許票呆據(jù)底的夕利菌息鉤金解額較魂大，賢對(duì)傘財(cái)繩務(wù)勾成峰果船有占較訴大章影黑響屠的舒，哲應(yīng)按社月計(jì)鬧提儀利慌息簡；如騎果斗應(yīng)塞收植票侵據(jù)霞的恨利汗息譯金豆額不建大，顆對(duì)琴企估業(yè)助財(cái)衰務(wù)犧成富果詞的激影芳響頭也攜較喬小班的喜，蟻可胡以塊于季節(jié)末碑或避年泡末計(jì)轉(zhuǎn)提偷應(yīng)請(qǐng)收口票來據(jù)事的偽利隱息桿。除刑非裕應(yīng)短計(jì)愉利絹息紹金拿額極愧小，握企種業(yè)至伙少艱應(yīng)皇于賤會(huì)披計(jì)恩年的末計(jì)坑提恢持縱有筒商仆業(yè)滅匯悟票夸的寇利托息爽。P頁6古1憑例訴3括-足2（瞞三貨）鼻應(yīng)迅收瞞票示據(jù)梢到研期收體到仁票豪款借牧：蜻銀交行巾存繼款貸嚇：炎應(yīng)圍收揉票副據(jù)財(cái)凱務(wù)肅費(fèi)律用疤（彼未中計(jì)斬提勸利襲息臂部懂分弟）應(yīng)蜘收偷利瓶息糾（習(xí)已拘計(jì)縫提釀而秘未述收居到噴利奔息語）未鉗收斯到狂票拌款眾，遵票圾據(jù)政退合回借道：顛應(yīng)畜收悠賬蘋款應(yīng)遲收窯利講息撒（習(xí)帶語息仿票殲據(jù)期）貸僻：狐應(yīng)絡(luò)收沙票驕據(jù)財(cái)眾務(wù)縫費(fèi)誼用康（碰帶底息掀票環(huán)據(jù)置）票拌據(jù)導(dǎo)的戴利裹率哲一瞧般吸以筑年錢利候率減表流示應(yīng)績收鳴票扛據(jù)韻利燈息郊=科應(yīng)攀收丘票遭據(jù)栗面沈值鞏×戲利凳率雖×斯時(shí)儀期門（輪月鴿數(shù)疏）炮/窄1跡2或=搭應(yīng)茂收淚票擦據(jù)箭面氣值還×浴利錘率木×親時(shí)糠期它（儲(chǔ)天死數(shù)綢）嶼/酒3袋6述0P撕6查3勵(lì)-好6聾5替例衣3旋-幣6(享四我)扶應(yīng)紹收商票程據(jù)夜轉(zhuǎn)冬讓企誤業(yè)愧可浸以數(shù)將轉(zhuǎn)持購有居的賤應(yīng)貧收磁票穿據(jù)凱進(jìn)冰行遍背撕書選轉(zhuǎn)莖讓擋，舞用料以曾購鼓買敵所橫需監(jiān)物脂資燦或小償轟還溉債無務(wù)告。借濁：漆原量材鳳料應(yīng)春交洞稅洪費(fèi)貸弱：物應(yīng)怠收星票匆據(jù)應(yīng)公收竄利螞息臣（傷已驕計(jì)魂息走部澡分錢）財(cái)組務(wù)友費(fèi)遙用某（府未涌計(jì)王息在部心分繭）銀營行森存櫻款僅（員或膜借犯，巖差涼額豬）例踏p宮6跟5(甘五仙)銹應(yīng)親收脅票攏據(jù)衫貼踩現(xiàn)第左一賤步宏，魚計(jì)投算拉票話據(jù)突的素到桐期煤值。無社息段票躁據(jù)唉，庭票有據(jù)肌的蹦到蠢期房誠值獲=畝面牲值漢。帶薦息夏票獲據(jù)疑，姜票香據(jù)退的建到塌期齡值比=乓票居據(jù)葉面帶值母+喇利但息第迷二笛步朗，濱計(jì)衣算知貼部現(xiàn)肥息當(dāng)。貼孕現(xiàn)飼息毛=籌票毛據(jù)精到摸期捐值榆×艱日溝貼侍現(xiàn)偽率匆×悔貼罰現(xiàn)荒天竹數(shù)貼士現(xiàn)吉天霸數(shù)亂=映貼泡現(xiàn)鹿日詠至棵票每據(jù)穿到妻期粗前污一畫日關(guān)的欄實(shí)導(dǎo)際蠶天秀數(shù)缺（值算劉頭纖不謹(jǐn)算果尾繼）為括簡沙便蹲計(jì)舅算伴：劃一堆個(gè)薄月奪按贊3盾0縱天斜計(jì)按；液一疤年零按且3金6柜0街天害計(jì)第床三品步反，叔計(jì)搬算狗貼棋現(xiàn)鴨款鐘。貼擊現(xiàn)抗款鏈=殘票遼據(jù)迫到劈燕期往值竄-領(lǐng)貼疫現(xiàn)軌息第福四坊步轎，揮核彈算貼燈現(xiàn)浮期趨、插票戶據(jù)翁期奸和饒持洗票吵期祥的您關(guān)撕系出票日到期日貼現(xiàn)日票據(jù)期間持票期貼現(xiàn)期思質(zhì)考象題如驕果皆2慮月幅1伸0槽日療將境1羽月培3吳1叛日猛（嗽當(dāng)?shù)磕耆?鋪月治份修為減2寨8需天格）轎簽軌發(fā)究承鞭兌雨的衫期委限景為孔3腫0鑒天衣，鉛到伸期乏日鳥為勢(shì)3從月裁2業(yè)日里的救商格業(yè)瓶匯鑄票鼓貼搞現(xiàn)督，彩貼槽現(xiàn)鎖期跳為天如定果策票舍據(jù)米期稍限晉為腹6暈0螺天乳，必貼藍(lán)現(xiàn)亞期裁為天如除果船票乞據(jù)砌期烤限繡為向9撕0乒天梁，蘭貼挨現(xiàn)查期克為天不貧帶基追椅索壟權(quán)鄭的術(shù)應(yīng)驅(qū)收倚票鼓據(jù)淹貼稱現(xiàn)役—俊—漢銀葬行棍承迷兌徑匯買票?。ê杲K盒止肢確衣認(rèn)訊）借猾：耍銀調(diào)行傻存董款貸輸：溜應(yīng)隔收書票逐據(jù)應(yīng)季收膀利妹息財(cái)機(jī)務(wù)愁費(fèi)方用例宗6帶猛追餓索載權(quán)急的晉應(yīng)劣收概票墊據(jù)贊貼盲現(xiàn)秤（材不核得損終栽止皆確利認(rèn)拉）單侮獨(dú)挪設(shè)孕置舞“律應(yīng)慚收旦票粥據(jù)億貼樸現(xiàn)評(píng)”只科武目使鄉(xiāng)豐用謀“厲短掃期劉借蔥款缸”柴科肝目離，冤不嫩單趨獨(dú)慨設(shè)招置猴“溝應(yīng)封收考票炊據(jù)紅貼獸現(xiàn)鐘”塔科小目知（登我假國性準(zhǔn)乓則欠采畢用鳥的鉤方飲法抬）單降獨(dú)裕設(shè)嗎置隙“棟應(yīng)眉收辱票鳳據(jù)嚼貼以現(xiàn)熔”?？瓶改抠N均現(xiàn)窄時(shí)?。ㄊ巢凰缘檬纸K役止死確凝認(rèn)兵應(yīng)材收捕票漆據(jù)料）借引：雜銀甚行喂存宏款蜜（貝貼幟現(xiàn)檢值診）貸閘：擠應(yīng)鍛收項(xiàng)票牙據(jù)鉛貼攤現(xiàn)伐（虎面藥值搭）應(yīng)飛收太利煎息窮（現(xiàn)已勺計(jì)捎提腰利促息永部蠟分袖）財(cái)千務(wù)骨費(fèi)誤用泥（支差寒額存）票絕據(jù)凈到滋期鍛，汽承包兌需人業(yè)足傻額績付觀款沙（巷終幣止市確選認(rèn)息應(yīng)往收估票宰據(jù)堅(jiān)）借真：慘應(yīng)蝦收給票姻據(jù)資貼刻現(xiàn)貸擁：擊應(yīng)幼收撒票繞據(jù)票斃據(jù)茂到怖期好，學(xué)承寄兌插人梅未溝付失款欄（永終眾止尼確富認(rèn)插應(yīng)伏收洗票獲據(jù)累）借揚(yáng)：紗應(yīng)鹿收潑票繼據(jù)昨貼厭現(xiàn)貸執(zhí)：勾應(yīng)惑收祥票愚據(jù)同屢時(shí)歡，坊借呆：翅應(yīng)看收攤賬坐款貸構(gòu)：唐短獻(xiàn)期森借姿款馳（便本恭企桑業(yè)備存細(xì)款姻戶珠不嗓足挽扣璃除絞）崗（笨按近原棍貸譯款宋利惰率騙加欄征頌3檔0抓%帝—階5喝0確%襲，獅或駱日忠0要.可2汪—幟0據(jù).筐5霞‰罷）銀帶行招存涌款雅（默銀查行猶從飽本厘企谷業(yè)膠存乎款噸戶誰扣常取盈）p怨6伸9各—方7映0閱例厭9伏—普1罩1單秒獨(dú)悄設(shè)風(fēng)置計(jì)“酷短施期折借疑款豬”洽科洪目貼短現(xiàn)怖時(shí)津（蹦不棉得伴終淘止激確霜認(rèn)史應(yīng)匯收撇票詠據(jù)松）借突：漸銀碗行滴存秀款（但貼押現(xiàn)毅值苦）貸混：翼短代期免借花款（丸貼您現(xiàn)掙值戚）票壇據(jù)月到累期漿時(shí)梯（猜終蛋止鵝確釀?wù)J朋應(yīng)日收陶票砍據(jù)藝）付欲款冊(cè)人悉足伯額聚付腹款借山：我短示期窯借項(xiàng)款蝴（路貼拳現(xiàn)姥值要）貸危：佩應(yīng)遇收較票弓據(jù)陰（攀面龜值典）應(yīng)朽收再利亡息筑（亡已鑒提漲利機(jī)息昏）財(cái)彩務(wù)醒費(fèi)姿用撇（腸差覺額求，園或磚借謹(jǐn)）付恭款蛙人委不趴能元足楚額缺付幣款借容：輛短姑期逢借趴款織（琴貼雜現(xiàn)碼值蘿）貸兄：神應(yīng)粥收急票價(jià)據(jù)翻（皂面牲值送）應(yīng)拍收票利敬息閥（御已槍提咸利花息周）財(cái)殼務(wù)成費(fèi)蒙用皆（爺差傍額值，休或口借掉）同案時(shí)毒，魔借版：遭應(yīng)優(yōu)收蘇賬挎款獸（綁未朋收鎮(zhèn)款零）貸蚊：腹銀紗行劍存念款倒（棵銀禾行類從川本仗企右業(yè)艇存另款咬戶沙扣摟取脫）短裁期辨借當(dāng)款院（腐本沫企投業(yè)讓存爽款炎戶聯(lián)不捉足舉扣培除情）例?。盒啬彻髌筇鏄I(yè)熱根巧據(jù)芹發(fā)隙生川的川有倆關(guān)專收市到飯應(yīng)忍收貝票攜據(jù)疼背暮書祖轉(zhuǎn)嗚讓栽業(yè)窗務(wù)劃，拒編宜制饒會(huì)每計(jì)教分滔錄成。（威1產(chǎn)）代企版業(yè)豆于諒2秀月之1哲0后日晝（坑當(dāng)獨(dú)年煉2由月崇份睜為秀2奪8厭天朱）裕將個(gè)簽細(xì)發(fā)子承甘兌銳日民為絕1貿(mào)月靈3隸1攏日慣、駕期釘限棟為鉛9怖0茅天胞、嫌面塊值弊為還5始0從0逢0省0何元樹、騙年竟利顯率喇為借9雜.悟6昂%合、幕到同期茫日末為碑5臣月灘1隨日立的童商兵業(yè)冊(cè)承遍兌喝匯躬票圍到倦銀禾行迅申速請(qǐng)?jiān)N亦現(xiàn)唐，妙銀火行按規(guī)掀定裕的題月剩貼史現(xiàn)遇率財(cái)為噸6顯‰嶺。查該傷票戶據(jù)永已美經(jīng)泛計(jì)洞提資應(yīng)工收凱利個(gè)息辣2緞0娃0爆元叫。票那據(jù)帽到各期株利喉息裂=鳳5己0炭0漁0榮0纖×危9皺.稼6態(tài)%義×圣9目0搶/齒3隊(duì)6牢0蹲=陵1覺2孕0飄0命元票鑄據(jù)丹到牛期點(diǎn)值攝=丑5健0閃0挎0丈0幅+叮1旦2拐0斧0卸=喜5怠1出2獎(jiǎng)0涼0室元貼萌現(xiàn)貞天啦數(shù)頑=桂8鐮0役天貼肢現(xiàn)帝息習(xí)=構(gòu)5姑1向2聾0寸0窩×叉6猶‰蠟×匪8般0夢(mèng)/貨3養(yǎng)0尖=少8柳1拳9諒.袍2的元貼桐現(xiàn)敞款籠=塌5剖1電2呀0湖0驗(yàn)-閘8酷1杰9賠.黨2談=導(dǎo)5兄0虛3偶8蒙0胳.逝8流元借囑:測(cè)銀遷行穿存勺款畢5覽0販3儀8葉0墊.竿8屠0貸仙：突短慎期避借劃款急5慣0毫3艘8男0京.慢8羞0到崇期賀需毫要昌進(jìn)橡行攝賬冒務(wù)奶處伐理隨，地見暈（求2豪）貓（虜3豆）（較2宴）嚇5丸月悼1預(yù)日扁，嘆票屠據(jù)勇到江期甩，便假笛如同票勵(lì)據(jù)蘇付潔款守人治足脫額疼向散貼獅現(xiàn)醒銀鉤行車支患付圈票針款妻。借貍：昏短跳期遙借屠款禿5拐0亡3翅8闖0病.用8錘0貸管：誼應(yīng)瓣收曲票贏據(jù)碗5店0梢0晌0河0稀.黑0攪0應(yīng)揮收番利桿息唱2承0毀0撈.賓0外0財(cái)串務(wù)進(jìn)費(fèi)離用滅1避8顛0質(zhì).攻8侄0（售3給）倆5詳月具1億日父，落票愚據(jù)懼到寸期激，律假椅如等票桃據(jù)基付您款傍人減無洪法寸足瓣額推向火貼喚現(xiàn)憶銀夕行思支催付蠅票疊款烤，僑僅遭支急付鉤了娃2扎0進(jìn)0取0恭0貫元笑。借卵：針短社期畝借甚款確5籌0勞3滾8豎0竹.阿8狡0貸味：屆應(yīng)鞋收陜票岸據(jù)尼5通0老0破0集0住.誰0崗0應(yīng)陷收謠利黑息跌2罩0給0膜.考0味0財(cái)秩務(wù)套費(fèi)擺用站1茄8碼0良.射8衫0借況：菌應(yīng)真收水賬剪款錢3菜0盲0袍0型0應(yīng)顯收除利富息嫂1欲2飲0沉0貸青：利銀底行霧存針款糟3項(xiàng)1滔2瓣0泥0思牛考?xì)ь}B翅公藍(lán)司沉于側(cè)2良0并0用7采年懷4搞月短1棄日稿將暖2毯月喚1辮日瓜開浮出秧并弦承灶兌光的糊面兔值墨為閣1摸0宵0森0瘋0赤0迅元側(cè)、住年著利浩率確8貌%話、勒3撲個(gè)描月翼期宵于杏5北月門1課日豪到微期判的翁商面業(yè)伸承忍兌敏匯拍票避向林銀害行盯貼停現(xiàn)敘，喪貼較現(xiàn)丘率逗為秩1老0鞋%媽。偽（還企嗽業(yè)忠未恩計(jì)肉提純利延息辭）（插1剩）文貼什現(xiàn)宜利嗚息泡和霞貼稀現(xiàn)眾所伯得法該淋如詞何寶計(jì)誕算督？（閃2休）素如郵果倘仍密沿述用浴上丙述罩資夾料幣，辮假聲定憐該共票逗據(jù)桃為祥不誼帶沖息督票信據(jù)降，炮則公貼饅現(xiàn)始息瀉和液貼郵現(xiàn)擁所陸得饑該耕如野何舍計(jì)熄算鈴？（婦3棍）宴若腥5爐月識(shí)1林日勻到旱期殼時(shí)見，鋤承圾兌賣人藏的飼銀氧行律賬曠戶擠不塘足殘支驢付鉛，飽銀傭行抓將祥已州貼貞現(xiàn)組的害票顫據(jù)乏退倉回恰該嘴公蠟司松，較同披時(shí)燙從逃該線公漏司杜存亮款吵賬壺戶電扣備除森，談而乳該山公癢司映賬火戶俘中吐余甲款袖只酬夠主償暫還迫貼稀現(xiàn)業(yè)款社的挪5詢0掏%企，燒則寺會(huì)媽計(jì)墨分鑼錄課又仿該淋如潛何仔編穴制情？第脖二側(cè)節(jié)徑應(yīng)修收惕賬蠅款一芝、禿應(yīng)秋收梅賬紐奉款削的唱確情認(rèn)斧與繩計(jì)知價(jià)二斤、躍應(yīng)售收析賬紛款顏的朽核椒算三軋、其壞瘦賬需及尼其傲核套算一懂、渠應(yīng)剃收肯賬籃款蒼的陣確嫁認(rèn)溪與剃計(jì)支價(jià)（拉一挽）旋應(yīng)膝收劉賬荷款背的筆含附義應(yīng)杯收凝賬逐款是輔企京業(yè)剖因街對(duì)辰外俯銷堆售酷商蕉品訓(xùn)、著產(chǎn)廟品話、暫提附供分勞渴務(wù)偶等員經(jīng)衣營帳活叛動(dòng)簽而法應(yīng)霜向桃客稠戶考收壟取惠的呈款崇項(xiàng)易。會(huì)妙計(jì)難核阻算毯上炒所泥稱燃的業(yè)應(yīng)托收討賬儉款傳有診其仰特殺定踐的葵范坑圍樸：應(yīng)以收乖賬睛款獸是腐指閑因她銷噸售駱活筑動(dòng)急、劣提疑供鞭勞根務(wù)園形攜成苗的迷債屯權(quán)應(yīng)室收蜘賬胖款值是州指壺流撇動(dòng)勞資柱產(chǎn)洞性鼓質(zhì)誼的伴債過權(quán)胳（透一唉年愈內(nèi)握收魄回搭）應(yīng)通收將賬繞款里是未指泰本孔企坐業(yè)歲應(yīng)撇收光客金戶高的送款欲項(xiàng)（改二浩）紐奉應(yīng)賺收臨賬飛款黨的濟(jì)計(jì)授價(jià)一刃般勿情沙況說下番，瘋企回業(yè)認(rèn)銷另售茅商悄品著、雞產(chǎn)侄品西或辜提垮供友勞江務(wù)罩等躍形鐵成央的賭應(yīng)筑收滋賬季款禍，河應(yīng)職按拌買統(tǒng)賣忌雙眉方社在跳成燈交削時(shí)揉的也實(shí)洋際訪金怠額教記后賬瓜；怪同依時(shí)適，峽在扇計(jì)配算優(yōu)應(yīng)動(dòng)收享賬泥款艘的嘩入毫賬藏金豈額京時(shí)煙，底還個(gè)要冊(cè)考脅慮禍折旦扣釘因緊素遵。應(yīng)嶄收之賬策款硬金淺額彼的俗確予定討—塑—鞭實(shí)殃際鄙金培額商兩業(yè)礎(chǔ)折許扣任與蘭現(xiàn)坦金設(shè)折姿扣銷獸售濁退寫回眼與粒折挎讓薄池利頃多穿銷槽，嫩鼓鈴勵(lì)保多擋買搜。按準(zhǔn)實(shí)砍際胳成黃交劈燕格饒入你賬礦金肢額激躍勵(lì)久及獸早覆付悄款芝價(jià)梨格情讓泰利總晌價(jià)美法凈置價(jià)圖法商江業(yè)嫁折條扣是依指喝企慣業(yè)吐根違據(jù)劣市點(diǎn)場(chǎng)監(jiān)供墨需飾情鍛況躁，捉或注針太對(duì)場(chǎng)不飼同殲的即顧泡客嫌，郵對(duì)灶商華品漲價(jià)爛目暖單碎中最所掉列沸的縮慧價(jià)磨格見給通予目的積扣葛除啞。禾扣為除小商每業(yè)這折伯扣撇后盛的坦凈膠額尖才瓜是娘實(shí)莫際閉銷堤售西價(jià)瘋格破?？煞挥妹獍倥d分脅數(shù)選表抵示劈燕，備如溜5聾%夕、啦1躬0魂%讀等薪?？缮缬卯吔鹦蓊~漫表籃示蜻，合如西1鍋0甘0像元江、望2鋒0擴(kuò)0捆元居等借?？蔂畎礆瀭浣萑菡鄣翱凼瘫硗靖?，售如胳每氏支妹付扎1借0櫻0磨件脹貨摧款梢可奶收差1怕0先2尼件唯商寶品舟。商態(tài)業(yè)巡壽折減扣桶一寫般樂在茫交芳易腫發(fā)奶生強(qiáng)時(shí)央即庫已畜確植定莫，稅它襯僅朽僅婦是蹤蝶確袖定運(yùn)實(shí)盯際茂銷從售絕價(jià)免格你的籮一部種井手?jǐn)喽挝椋壊煌碓谯`買之賣腥雙鮮方欄任類何嶺一屢方磚的臘賬補(bǔ)上蘋反客映咐，煎所揮以囑商暴業(yè)翻折繡扣躁對(duì)種應(yīng)刮收雙賬測(cè)款問的熟入柿賬臨價(jià)饞值雨沒老有偷什業(yè)么落實(shí)跑質(zhì)叛性孫影蓋響紹。在成有蘭商寧業(yè)翠折蘆扣毅的宿情接況器下酒，起企富業(yè)麻應(yīng)驗(yàn)收迅賬著款貸入魔賬豎金鞠額國應(yīng)哭按究扣錘除例商色業(yè)票折?？叟酪则吆蟾膬鰧?shí)令際帖售鈔價(jià)任加護(hù)以穗確乏認(rèn)茂和傲計(jì)暮量數(shù)。P霸7定3蹦例1芳、致商還業(yè)眨折偉扣現(xiàn)培金永折大扣是叮指輕銷普貨蓬企坑業(yè)而為還了餐鼓六勵(lì)憐客肢戶哄在債規(guī)倚定佩的且期揚(yáng)限沿內(nèi)疾早島日擇付可款慮，弊而章向粉其紛提較供穿的瞧按璃銷做售彼價(jià)異格產(chǎn)的縱一套定糊比假率克所謹(jǐn)作菜的漂扣萄除張。通皂常低發(fā)愚生軍在賒榮銷嚷方蜂式銷零售普商染品藍(lán)及肚提艙供喝勞紡務(wù)津的萬交討易佩中估，犁表蹈示怠成啟“嗎折拒扣項(xiàng)/疊付仇款知期禮限泰”宋，胃如“磨2豈/淚1怎0堂，撇1對(duì)/喊2恥0廟，燈n退/興3訂0預(yù)”。在求現(xiàn)魯金從折擺扣刑的榜情溫況加下肺，規(guī)應(yīng)匹收裕賬素款入鳥賬皺金奮額的語計(jì)也價(jià)圖有烘兩裁種碧方柳法喘，磚一殖種廳是總連價(jià)基法，懲另私一布種隊(duì)是凈綢價(jià)該法。2單、河現(xiàn)障金長折梯扣總愿價(jià)肥法總淘價(jià)臭法是籃將鉛未字減兄去恐現(xiàn)盲金半折立扣族前字的攪金猾額糾作偉為盟實(shí)攻際霞售澇價(jià)遣，繼記曬作窗應(yīng)夕收棗賬楚款加的誕入目賬逐價(jià)貍值她。銷追售章企踢業(yè)址把歲給寒予柿客作戶油現(xiàn)錫金冰折那扣寫視響為蔬融真資癢費(fèi)趁用亞，栽會(huì)靈計(jì)筍處燦理者上遷有倒兩轟種趙方郊法掀。單若獨(dú)注設(shè)風(fēng)置果“抖銷仍貨仗折為扣腿或羊“豬現(xiàn)支金切折煎扣俗”不吵單功獨(dú)臟設(shè)鋒置券“掠銷沃貨慰折積扣陪或蒙“刷現(xiàn)著金驕折區(qū)扣頁”單啊獨(dú)姨設(shè)劫置杠“義銷往貨雕折斧扣擺”向或歷“伐現(xiàn)罷金綢折喇扣引”銷悶售林商化品誕時(shí)：借奸：耽應(yīng)若收娘賬堅(jiān)款嚴(yán)（偷總振價(jià)約）貸刷：錢主閣營罪業(yè)鋸務(wù)懲收宇入應(yīng)輪交沈稅棵費(fèi)收茂到討款遮項(xiàng)就時(shí)辟：借鼻：惱銀瞎行素存蔑款厚（癥實(shí)鏡收幕款呈）銷范貨確折沫扣患或雀現(xiàn)岸金納折昆扣萍（少折皆扣側(cè)額舉）貸邪：升應(yīng)旬收核賬陶款更（坐總優(yōu)價(jià)嗓）優(yōu)億點(diǎn)訊：企稈業(yè)駐可菊以午通猴過爽“蒼銷拳貨重折忙扣鍛”癢或搖“提現(xiàn)新金降折世扣編”音科窩目野集抖中獅反號(hào)映遷企但業(yè)烏發(fā)黨生招的換現(xiàn)執(zhí)金貝折低扣獨(dú)額柳，慘便撿于跳加節(jié)強(qiáng)恐管本理培。缺縱點(diǎn)闊：核臘算揉手睛續(xù)鑄較歷為呆繁雨瑣母。適才用現(xiàn)范毀圍：竭現(xiàn)張金掀折潮扣賞業(yè)先務(wù)患較說多以且刪數(shù)蜘額逆較琴大從仰理盆論繪上畢講仰，亂由某于飾發(fā)保生直時(shí)不間站價(jià)盡值且，逼企擴(kuò)業(yè)凍賒足銷區(qū)發(fā)縱生昨的杯應(yīng)之收毒賬綠款稿額悔理仇應(yīng)刺高極于驗(yàn)現(xiàn)悲銷驗(yàn)額坦。綢企天業(yè)馳發(fā)棒生照現(xiàn)庸金恐折硬扣飼應(yīng)荒沖劉減潔營吃業(yè)播收尖入直和瓶應(yīng)棕收脫的石銷罵項(xiàng)饞稅秋。場(chǎng)但佩會(huì)媽計(jì)頓實(shí)油務(wù)文中希以浩銷求貨僵發(fā)跨票責(zé)作搭為榨增科值季稅窮的毫計(jì)掠稅賽依絕據(jù)作，束發(fā)筒生崖現(xiàn)漠金勺折索扣騰不巧能鉗改滋變旗原煉始電發(fā)沿票難金塵額肌，商為樸簡景化翠手盞續(xù)龜，槳便貨于憐納朱稅視管掛理或，晴一愁般鮮發(fā)概生塵現(xiàn)肺金矮折勝扣斤全球部績作傘為易銷什貨征折連扣溉處四理萍，網(wǎng)不耕調(diào)播整篩應(yīng)綿收規(guī)的被增神值歸稅叛額斃，幫這畏與愛納岔稅爪規(guī)勾定慮一赤致妥。銷認(rèn)貨大折稼扣亡在章利疫潤槽表印上峽的制列股示研方挽法奶：把攝銷文貨吵折飛扣湯作茅為財(cái)潑務(wù)輩費(fèi)姥用作帝為營予業(yè)洲收洪入勻的闖減尚項(xiàng)兩魔種洲方摧法蠟對(duì)轉(zhuǎn)企違業(yè)恥損惡益際無煤影善響瘦，緣瑞我爪國革采費(fèi)用洲第樣一霉種餡方巖法造。不列單璃獨(dú)咱設(shè)霜置置“不銷脅貨板折跪扣鵝”標(biāo)或?qū)ⅰ澳含F(xiàn)賓金第折延扣吹”核飯算宅現(xiàn)姐金受折繁扣伸的等方牛法銷有偽兩診種佛：作跟為介財(cái)煌務(wù)浴費(fèi)致用直荒接伯沖通減施營除業(yè)黃收漂入兩鼻種吉方凈法氧對(duì)稻損有益繞無念影端響妹，蹲習(xí)說慣呼上月用仙第邪一匆種粱方下法哲。銷據(jù)售腸商甩品挺時(shí)：借可：愈應(yīng)效收叼賬拼款字（積總框價(jià)樣）貸盟：慎主要營假業(yè)劑務(wù)妄收壟入應(yīng)蹄交憶稅穴費(fèi)收毅到治款棗項(xiàng)盤時(shí)斑：借砌：哀銀友行雖存謀款發(fā)（喜實(shí)妻收士款姓）財(cái)麻務(wù)扒費(fèi)倡用獨(dú)（鐮折噴扣遼額丈）貸畢：因應(yīng)慣收星賬積款離（岸總殃價(jià)案）優(yōu)攀點(diǎn)：將手程續(xù)百簡沫單缺域點(diǎn)：籍不膨能注集型中引反齊映播發(fā)隨生惰的菜現(xiàn)物金牲折刷扣孔額適媽用鉆范津圍：雁折伶扣糾業(yè)建務(wù)束不抖多御且唐不邪大貫時(shí)繞，好被虜廣膏泛緣瑞采蠟用菠。凈雪價(jià)蠢法是褲將弦扣船減室最條大衣現(xiàn)枝金在折帥扣解后潮的垃金揪額美作爪為機(jī)實(shí)狀際腫售慮價(jià)怕，聽據(jù)前此辟確胸認(rèn)因應(yīng)成收鄉(xiāng)豐賬悅款丘的駁入框賬爪價(jià)鴿值雕。這爭種鍋方營法庫是椅把洽客湯戶遠(yuǎn)取語得巾現(xiàn)旅金崖折擇扣杏視櫻為逮正成常悟現(xiàn)設(shè)象聲，款將佛由膀于獄客響戶稀超爺過羅折成扣泄期棵限哭而漂多揪收癥入艘的炮金仆額減，繪作運(yùn)為沖盾減憶財(cái)腳務(wù)付費(fèi)轟用處蘭理害。從秘理布論供上嚇講腹，尼按薯凈祥價(jià)烤法仗核腸算俊應(yīng)碑收滿賬錫款摸及似營掛業(yè)腦收凝入朵時(shí)箏，慘對(duì)劣于閘實(shí)侄際心發(fā)宏生槳的憂銷辣貨田收名入耐、映銷飯項(xiàng)睡稅傾額阿以飲及簡應(yīng)毯收踐賬狂款己均舞應(yīng)束按頸各籮項(xiàng)戴扣執(zhí)減晉最雄大滔現(xiàn)令金遇折者扣桿以淹后姿的憶凈描額中計(jì)呼價(jià)舌入字賬若。炎但限增鐵值糖稅誤納灰稅昂規(guī)叢定詠，習(xí)企響業(yè)機(jī)應(yīng)啞按邁實(shí)訴際凱銷煙貨企額昆確宏定刪銷供項(xiàng)能稅震額旁（鄙實(shí)植際護(hù)銷麥貨散額撓包動(dòng)括猾付監(jiān)款糞單析位拍延與期逝付按款貫的鋒利毫息蔥）惰。凈傷價(jià)煌法銷筍售缸商忽品討時(shí)：借炕：騰應(yīng)順收捆賬勞款策（熟合帝計(jì)透凈渾額艱）貸做：蓬主搭營懇業(yè)皺務(wù)腐收徹入四（侮扣鉛減石最元大社折新扣歲后頂凈兄額處）應(yīng)摸交旬稅緣瑞費(fèi)啦（航按果總則價(jià)作計(jì)嚴(yán)算虜）收炭到把款益項(xiàng)卸時(shí)哄：借羨：姜銀助行堂存川款頭（誤實(shí)位收怪款木）貸瘦：議應(yīng)語收仰賬罰款培（漿合喚計(jì)裹凈請(qǐng)額環(huán)）財(cái)聚務(wù)鑒費(fèi)嘴用粥（關(guān)差逼額攜）會(huì)特計(jì)榆期肢末善，劉購冊(cè)貨躁方遍已增喪績失尸現(xiàn)潤金蓄折符扣唐：借驚：湯應(yīng)熊收群賬紐奉款澡（輪喪盯失址折救扣跳額憂）貸絨：欄財(cái)軍務(wù)基費(fèi)仰用我劃國唇會(huì)癢計(jì)施準(zhǔn)塞則瞞規(guī)走定鋸采濟(jì)用總申價(jià)稅法核飽算堵應(yīng)萌收罵賬方款令，該在逃會(huì)妻計(jì)逝報(bào)浮告姻中不區(qū)提寒供撞現(xiàn)幅金堤折扭扣亭信降息。應(yīng)局收氧賬呈款怎核盲算膚的躁三貼種拐情癢況野：在控沒咱有綿折首扣炕的藝情漠況裳下殿，污按酬應(yīng)業(yè)收愈的鈴全廈部糟金膊額撥入社賬蝦。在決有跨商畫業(yè)握折掌扣貴的他情遞況椅下折，米應(yīng)撇按去扣臨除息商農(nóng)業(yè)烈折沾扣晨后羅的拆金漫額填入即賬棵。在呈有云現(xiàn)幣金糠折呢扣寄的古情只況勢(shì)下狗，萬采朽用布總?cè)鑳r(jià)您法救入雙賬掀，邀發(fā)胸生的膛現(xiàn)襯金回折靠扣慌作凱為孝財(cái)旅務(wù)賞費(fèi)霉用涂處糠理霧。3爛、滑銷受貨迅退娛回啦與摘銷撈售寬折擦讓銷謝貨廉退離回是奮指搞企乘業(yè)頸銷活售奸商遇品摩后聰，窄由飯于貨商踐品犬的緣瑞品剩種疲、側(cè)質(zhì)類量起與病購位銷鴨合善同稍不飯符旋或拍其毀他待原緒因弱，示應(yīng)刪購頓貨謹(jǐn)方奪的級(jí)要當(dāng)求下在仿價(jià)材格危上疑給鹽予親減寒讓喉的拜現(xiàn)溝象滲。銷養(yǎng)售群折鼠讓是菜指栗企贈(zèng)業(yè)班銷陡售遭商靈品垃后闖，輪由凝于悉商兵品垂的癥品牢種叫、扣質(zhì)泰量懷不燥符挺合句購頭銷富合仙同帝的予規(guī)曾定慮，巴而王被手購展貨少方拴所警退競(jìng)回綿的榮現(xiàn)足象溝?？瓢裟吭龅睦显O(shè)歌置分窮別逮設(shè)膏置“擊銷與貨追退再回像”繪和滴“濾銷么貨爐折孩讓男”科羅目一姥并遣設(shè)殿置“氧銷譯貨雅退棄回跪和劉折般讓雨”科課目直宋接據(jù)沖趁減榆銷窩售撇收悶入賬抽務(wù)輔處顫理（揚(yáng)不跨設(shè)券置臭“文銷違售腔折日讓腐”駁和朋“否銷肚售栽折鉤扣從”狠科塞目距）發(fā)征生饅銷耍貨彩退佛回豈時(shí)瞧，經(jīng)根響據(jù)豆紅適字撓發(fā)節(jié)票借迷：溉主捕營烈業(yè)激務(wù)粥收牽入應(yīng)厭交逐稅簡費(fèi)貸擁：折應(yīng)閉收徒賬衫款咬或宅銀蛋行嶄存尚款同效時(shí)革，雕借演：絹庫唐存出商火品貸趟：擦主因營疑業(yè)突務(wù)情成兔本發(fā)厘生職銷召售戶折熟讓門不妨需姥調(diào)柜整敗存嘉貨胞記夠錄婦。（貌三充）酷壞否賬陣及戶其賞核稀算定妹義商：壞洽賬是宏指問企質(zhì)業(yè)勸無店法僅收區(qū)回錘或弓收扁回恨可暢能佳性魯極籌小狀的訪應(yīng)奴收堤賬擔(dān)款蘿。由瓦于烘發(fā)迫生數(shù)壞廚賬舞而非產(chǎn)波生蠶的衫損予失歉，漫稱等為燥壞伏賬啟損祖失學(xué)。確拼認(rèn)戰(zhàn)條豬件悲：一艦般頌來例講泡，室企獸業(yè)滴的慕應(yīng)爭收損賬給款擠符值合恩下鍋列豎條柜件赤之娃一底的櫻，耽應(yīng)冶確最認(rèn)哥為篩壞籌賬泊：債測(cè)務(wù)乏人障死待亡濤，更以頃其愧遺生產(chǎn)飛清灑償?shù)『蟛度远啡惶馃o驅(qū)法股收拿回盯；債社務(wù)奶人畜破壟產(chǎn)湖，低以著其靠破聰產(chǎn)晉財(cái)概產(chǎn)仙清爸償卸后判仍槳然涂無縫法勻收圾回唯；債晨務(wù)由人屠較樓長巡壽時(shí)柔期伏內(nèi)要未喬履統(tǒng)行馬其慎償辱債望義晶務(wù)德，富并標(biāo)有敵足曉夠鄭的芽證提據(jù)瀉表才明誕無尸法蟲收診回壩或因收綁回單的答可牌能蒙性連極曠小愿(梳如莖債閥務(wù)尼單蔬位進(jìn)已婆撤滔銷靈、問破草產(chǎn)嘆、撐資柄不城抵匹債品、玩現(xiàn)到金禁流惑量語嚴(yán)義重血不演足襯、威發(fā)盾生攪嚴(yán)愿重竭的領(lǐng)自緊然活災(zāi)蔽害含等路導(dǎo)矛致集停紅產(chǎn)利而度在籠短箭時(shí)屬間臣內(nèi)婦無漢法箱償惑付或債既務(wù)微等斧，夸以先及拖3呼年傘以染上淘的噸應(yīng)樸收欣款郵項(xiàng)船)鉤。對(duì)曠于躬已評(píng)確胳認(rèn)熊為畏壞稻賬蛙的請(qǐng)應(yīng)個(gè)收汗賬轉(zhuǎn)款勾，鉤并長不免意院味罷著淋企貍業(yè)炎放兄棄啞了腎追厚索咐權(quán)直，城一扁旦牢重薦新元收緩回夠，暈應(yīng)織及罪時(shí)果入愈賬研。核笨算殼方擇法：直筑接舌轉(zhuǎn)則銷合法脖、鄉(xiāng)豐備瘡抵散法我義國泥會(huì)膝計(jì)采準(zhǔn)舅則飛規(guī)墓定贈(zèng)應(yīng)占收瀉賬畢款測(cè)采御用備啄抵脾法計(jì)沫提肺壞石賬霉準(zhǔn)銅備勁。直信接搬轉(zhuǎn)廳銷衣法預(yù)：當(dāng)毅應(yīng)蹈收寄賬坑款宜符鴉合午應(yīng)姐確乒認(rèn)陶為河壞度賬裕的粘條劣件為時(shí)覺，倆確蘭認(rèn)脖壞卡賬搜損賣失冶，黨直棗接巷計(jì)勸入“默資或產(chǎn)著減鍬值毅損釋失后”，目同含時(shí)圣沖臂銷魂應(yīng)碌收娛賬鎖款繞。確沃認(rèn)暫壞崖賬鐮損佩失蛙時(shí)鼻：借催：賢資菠產(chǎn)隸減拳值名損服失貸原：巴應(yīng)蛙收恒賬縮慧款已番確資認(rèn)域壞舍賬灶損廟失搬又元收冰回飛時(shí)膊：借識(shí)：刮應(yīng)政收抽賬麗款貸丹：需資欺產(chǎn)摟減碼值瘡損褲失同衰時(shí)讀：躍借爬：撒銀偵行乳存爹款貸荒：貞應(yīng)流收檔賬泳款優(yōu)雨點(diǎn)：貓賬屢務(wù)島處濁理觀簡榜單毒、巡壽實(shí)揪用缺幸點(diǎn)：利不腫符目合撓權(quán)泳責(zé)銳發(fā)紛生跪制貼和趣謹(jǐn)帥慎賭性恰原盆則備撐抵排法先燒按糟期苗估齡計(jì)乓壞伍賬喜損廁失澆，覺形翠成際壞崗賬酬準(zhǔn)欄備羅，燒當(dāng)席某趁一爽應(yīng)勒收礎(chǔ)賬臘款殲全鞋部蕩或輕部反分佛被皺確饒認(rèn)雹為率壞創(chuàng)賬醬時(shí)巖，傾再昂沖菠減云壞鉆賬揪準(zhǔn)房誠備早，等同充時(shí)科轉(zhuǎn)吼銷棚相地應(yīng)丸的素應(yīng)幅收畫賬若款隊(duì)。賬漫戶狀的甲設(shè)山置—芬—漲“壞粱賬拌準(zhǔn)勺備竹”練、橡“崖資搖產(chǎn)燦減足值塘損波失寇”優(yōu)謀點(diǎn)嚼：可盈將蜓預(yù)冒計(jì)學(xué)不煉能鞋收票回征的掌應(yīng)棵收晃賬仍款流及購時(shí)動(dòng)作呀為欲壞雅賬鑒損汽失勿入者賬狡，哲避霧免悶企盜業(yè)挖虛咐盈鎮(zhèn)實(shí)殊虧喊。便鋸于洗估摧算券應(yīng)溉收藏賬克款挨的廟可瓣變恨現(xiàn)關(guān)凈漢值嬌，雅以盾真那實(shí)紗反虧映際企肆業(yè)譜的稅財(cái)肚務(wù)吊狀懲況月，蜓進(jìn)嫁而蠟體聯(lián)現(xiàn)挨謹(jǐn)淚慎忠性乞原內(nèi)則襖的露要浩求陳。備悶抵臘法己賬辣務(wù)扔處現(xiàn)理提取壞賬準(zhǔn)備發(fā)生壞賬壞賬收回時(shí)借：資產(chǎn)減值損失貸：壞賬準(zhǔn)備借：壞賬準(zhǔn)備貸：應(yīng)收賬款沖回原賬：借：應(yīng)收賬款貸：壞賬準(zhǔn)備收款：借：銀行存款貸：應(yīng)收賬款核網(wǎng)算嘗企佩業(yè)鋪計(jì)愧提尺各帝項(xiàng)桿資解產(chǎn)稍減所值旨準(zhǔn)雞備配所摸形令成祝的端損邪失繩，短如嘩壞拴賬引準(zhǔn)甚備鄉(xiāng)豐、莖存感貨約跌臭價(jià)報(bào)準(zhǔn)殼備喇、態(tài)固如定寧資歡產(chǎn)扣減挑值趨準(zhǔn)科備懸等備炸抵業(yè)法鋸的續(xù)計(jì)息提從方慌法企禿業(yè)榮采幟用代備椅抵炭法有進(jìn)企行演壞偶賬炮核邊算窗時(shí)蘭，色估蒸計(jì)陶壞川賬諸損霧失幸的細(xì)方孤法泊有木：應(yīng)臘收匹賬題款正余積額鋤百智分嚼比爹法賬水齡殼分煙析恭法銷找貨顆百鉤分是比捷法應(yīng)他收炎賬億款繩余災(zāi)額珠百磁分裕比篇法根溪據(jù)武會(huì)訪計(jì)耗期裁末牌應(yīng)客收批賬鳥款脾的鋪余濱額清估究計(jì)甲壞叛賬縣損虧失總率，確教定新當(dāng)陵期檢應(yīng)僅計(jì)止提貸的胞壞皆賬杜準(zhǔn)毒備增。我特國卵會(huì)早計(jì)水準(zhǔn)年則烈規(guī)期定篩，筍應(yīng)網(wǎng)計(jì)蠢提因壞獄賬擊準(zhǔn)宣備蘇的鎮(zhèn)范書圍束主販要比包斜括應(yīng)軟收有賬敲款貸、優(yōu)預(yù)盤收愁賬陽款牙、頃應(yīng)材收柏利衰息袋、么其漢他桶應(yīng)旬收敢款等栽。我莊國棋稅小法應(yīng)規(guī)腦定性，壞躍賬懂準(zhǔn)恒備穗金腹提味取欲比兩例御一展律虹不燒得斬超削過延年賽末每應(yīng)巧收橡賬喬款侄余診額構(gòu)的服5弊‰督。伶年客末應(yīng)并收拆賬唐款防（親包胸括熄應(yīng)欠收勾票殊據(jù)）即，汁是默指凡納映稅奸人妖因佛銷杯售外商銜品肌、冠產(chǎn)仙品蔽或煙提仆供冷勞差務(wù)撓等縮慧原灰因斤，討應(yīng)鍛向長購侄貨著客商戶蜻或潛接養(yǎng)受棵勞巷務(wù)扭的總客箱戶仁收挨取底的獲款度項(xiàng)許，葬包賄括拔代方墊基的磚運(yùn)餓雜有費(fèi)瘦。優(yōu)佩點(diǎn)墳：可倘以甩恰蕉當(dāng)女地某反鍋映釀應(yīng)桌收公款驕項(xiàng)壘預(yù)醬期掛可舟變秘現(xiàn)乎凈繡值友。缺肯點(diǎn)叼：未量能屆很閑好求地徹解踢決評(píng)收絮入弄與沖費(fèi)毅用困的路配素比碗問厭題攏。會(huì)約計(jì)皂期鐵末累,松“月壞嫌賬哄準(zhǔn)瘡備鑄”欄科斬目丙應(yīng)欠保地持閱的日余譽(yù)額玻=求“柄應(yīng)彼收殺賬構(gòu)款引”割的妄期密末挎余罩額黨×藏計(jì)慰提絕比蜓率如寺果抽“謙壞悶賬禿準(zhǔn)挽備挺”腫科閱目克貸求方凍余勤額崇<鏡應(yīng)票保屠持卷的控余裹額漆，附則屈按圣其晉差降額敢補(bǔ)適提仇壞交賬陶準(zhǔn)剖備滅。借雜：聚資尸產(chǎn)貞減乳值辟損稻失坊（潑差拖額冊(cè)）貸筋：喂壞并賬仔準(zhǔn)逝備肝（階差瓦額源）如管果響“幫壞課賬少準(zhǔn)淡備蹦”份科逮目股貸畝方團(tuán)余誕額勞>克應(yīng)帝保述持名的竟余也額象，管則糊按拳其吳差渠額矩沖揉回享多放提向的饒壞慘賬嫩準(zhǔn)禿備借首：駝壞椅賬搬準(zhǔn)枯備悼（很差百額匙）貸減：遲資綁產(chǎn)墻減浙值鼻損滴失地（殿差思額雁）如誕果方“筍壞撥賬母準(zhǔn)麥備較”文科勇目糧出惰現(xiàn)摸借級(jí)方綠余黃額到，倚則駱按飯應(yīng)開保嬌持苦的部余雷額贏與帳“逢壞慶賬己準(zhǔn)欺備煉”非科瘡目敘借施方右余究額年之陵和械提住取屆壞黑賬宜準(zhǔn)提備礙。借豬：掉資尚產(chǎn)玩減撓值獲損蛇失果（盜合蠶計(jì)羊數(shù)料）貸梁：儉壞充賬循準(zhǔn)破備用（木合肆計(jì)莖數(shù)駛）練哨習(xí)、吼某掛股繁份甘有才限脾公息司撤采遍用羅應(yīng)勸收雖賬童款申余路額后百凳分界比筍法方核青算巡壽壞沉賬謎損念失挺，餐壞贏賬姐準(zhǔn)年備查的派提部取辨比閃例筆為碧0景.螞5平%籃，堡有澤關(guān)妥資裹料準(zhǔn)如纏下超：(勸1雁)厘2聽0葵0需3唐年宴1萌2帳月臣1泳日旗，友應(yīng)拳收委賬緊款點(diǎn)期刮初莊余魄額尺為蠟1喇2恐5切萬叮元拆，館壞媽賬卡準(zhǔn)悔備話貸撐方哄余房誠額喉0能.挺6筍2患5郵萬匯元帽。(菌2握)忽1揀2秤月爹1碎5況日安，析向頃B泊公期司花銷里售綠商宇品鳳1混1巡壽0販件煎，酒單撿價(jià)危1贏萬味元鑄，帽增摧值付稅理1艱7榜%析，邀單占位牧銷碼售科成逐本切0朗.塌8放萬虜元欲，緊未刷收孟款躲。(娃3拆)紗1駱2招月疾2披5鳴日度，繼發(fā)用生亂壞恥賬輩損哪失晉2齒萬潑元艱。(魂4牽)匠1牙2漫月躲2沒8固日液，驅(qū)收豎回停前帝期旱已活確笨認(rèn)達(dá)的尋壞蜂賬躺1豎萬故元巷，改存傾入削銀納行乘。(難5瞧)概2皇0綠0令3那年夕計(jì)把提大壞蹄賬掠準(zhǔn)抵備擺。要鏡求駝：匙根透據(jù)滋上您述吊資鐵料蜘編抄制傭會(huì)詳計(jì)添分營錄憲（棟金姑額粱以飛萬少元跑表違示?。┵~飾齡禁分笛析來法是到按寺應(yīng)命收世賬脆款需賬踐齡旋的隱長憲短止，縱根缸據(jù)旦以旬往磚的聯(lián)經(jīng)津驗(yàn)住確勉定潑壞壺賬種損崗失鞏百繪分薦比聰，娃并瞇據(jù)通以崖估愚計(jì)恨壞烤賬埋損體失構(gòu)的維方慢法榴。俘P久8賒古銷現(xiàn)百瞞分閣比是法根痕據(jù)逐賒義銷球金擔(dān)額漆的骨一困定句百姥分涂比舊來烏估申計(jì)緣瑞壞養(yǎng)賬桌損秧失惡的繁方雪法巴。粒百拉分宰比技一醉般辛根匆據(jù)田以陶往孟的柳經(jīng)癥驗(yàn)靠，照按認(rèn)照高賒病銷桃金鞠額男中闖平核均藍(lán)發(fā)搭生蝦壞痰賬匙損起失劉的夏比漏例掩加六以桑計(jì)緣瑞算著確也定議。1月內(nèi)1月至6月6月以上小計(jì)壞賬準(zhǔn)備率5％20％50％應(yīng)收甲公司10000400014000應(yīng)收乙公司2000020000應(yīng)收丙公司3000030000應(yīng)收丁公司40000600046000應(yīng)收賬合計(jì)400006000010000110000壞賬200012000500019000賬匯齡碼分指析盲法卻圖詠例計(jì)冬提辮壞哈賬苦準(zhǔn)尖備俘有乓關(guān)陶事則項(xiàng)世乎界男上兔大例多啄數(shù)剖國辜家紅不屆規(guī)若定違計(jì)漁提憤應(yīng)昆收射賬稿款遍減懷值盒損軋失愈的酒方宣法醋和指具線體轟的右計(jì)孤提筒比診例警標(biāo)旁準(zhǔn)惕，狐要央求慘企權(quán)業(yè)薦根瓦據(jù)季以妥往衰經(jīng)獲驗(yàn)陪、結(jié)債券務(wù)橋單喬位長實(shí)比際鍵財(cái)循務(wù)命狀輪況政和懸現(xiàn)毒金籮流應(yīng)量診情唱況葬，鉗以中及貢其匯他禾有德關(guān)覺信壇息移合愧理菊估瞇計(jì)徒。會(huì)啊計(jì)蕩實(shí)瘦務(wù)遺中依，旨一膠個(gè)翅企幫業(yè)茄可喪能筆對(duì)洋不備同牲的溫應(yīng)賢收釘賬蠢款釘采大用看不澆同康的固方情法謎、次使長用棒不卸同卷的剩比叼率恨計(jì)緩提躬應(yīng)談收翻賬齡款影減他值斥損遲失街。我須國覺企垮業(yè)棟會(huì)鍵計(jì)旋準(zhǔn)豪則蹤蝶規(guī)盜定烏，負(fù)一憐般窮企古業(yè)笨對(duì)笛應(yīng)著收沙賬愛款身進(jìn)削行遞減握值鴿測(cè)巨試題，典應(yīng)爆根姓據(jù)唯本確單柄位腿實(shí)展際悲情侄況分欠為單是項(xiàng)浙金攜額廈重掠大熔應(yīng)鉆收男賬叔款和單渠項(xiàng)跌金案額炊非捷重稀大怒應(yīng)造收蒙賬減款腐。對(duì)團(tuán)于塔單鏈項(xiàng)將金關(guān)額調(diào)重遙大追的費(fèi)應(yīng)城收評(píng)賬稍款，斗應(yīng)覽單首獨(dú)臘進(jìn)公行沸減褲值認(rèn)測(cè)均試驚，諒有謠客個(gè)觀己證圈據(jù)給表首明爸其予發(fā)象生寇了監(jiān)減以值出的陽，拉應(yīng)貪根貝據(jù)乘其獲未瞇來嫩現(xiàn)敢金據(jù)流修量劈燕現(xiàn)搭值蹈低黨于北其么賬擴(kuò)面鮮價(jià)膚值犯的傲差奏額深，開確漿認(rèn)泡減外值扇損泄失幻玉，棟計(jì)泥提衫壞脆賬銜準(zhǔn)歷備短。對(duì)獎(jiǎng)于橡單侄項(xiàng)杰金旅額遞非聯(lián)重沾大庸的死應(yīng)妙收識(shí)賬緊款請(qǐng)以異及財(cái)單猴獨(dú)趣測(cè)尼試爪后漲未油發(fā)壞生闊減漠值嗽的覆單詢項(xiàng)宿金鳥額郊重探大沾的淋應(yīng)各收雖賬衫款，屠應(yīng)滅采酷取遭組剃合添方煌式筍進(jìn)室行面減擊值盜測(cè)愚試?yán)?，長分慢析票判林?jǐn)嗨⑹翘追窨桶l(fā)告生瓣減框值椅。魚通穩(wěn)常紛按絡(luò)信遣用缺風(fēng)繩險(xiǎn)樓特暖征捧劃烤分望組挎合掃，醬再割按土資叔產(chǎn)備負(fù)始債辨表稿日背余豈額趕的懷一或定蠅比沃例亞確很定目減枕值達(dá)損師失傲，翅計(jì)計(jì)提窄壞塌賬忌準(zhǔn)鑒備露。企挺業(yè)今在行提恐取匆壞均賬融準(zhǔn)龜備售時(shí)番，鍵除筆有飄確容鑿篩證唯據(jù)由證精明蠶該東應(yīng)濾收縮慧賬岡款繁不受能淚收偉回高或困收兄回犬的垮可狡能趙性無不吩大生的煉情彩況株外懶，如藝債好務(wù)送單殲位纏撤枝銷毛、帝破瓶產(chǎn)瘦、叢資錯(cuò)不妥抵侮債喚、鴿現(xiàn)規(guī)金在流疾量利嚴(yán)帥重底不尾足冶、流發(fā)源生宗嚴(yán)盲重飯的桐自濁然淘災(zāi)醫(yī)害正等田到環(huán)導(dǎo)糾致苦停移產(chǎn)坊而色在研短按時(shí)億間地內(nèi)畏無凡法閑償職付打債挎務(wù)岸等釘，雞以阻及翁應(yīng)漠收圍款檔項(xiàng)久逾遭期疲3吵年刊以炎上等兄，肝其驢余禍應(yīng)萄收蒼賬悅款堂皆滅應(yīng)攪按賭資棍產(chǎn)奮負(fù)哥債將表圓日交余背額僑計(jì)蜘提皮壞牧賬源準(zhǔn)親備第。下符列稈應(yīng)雅收長賬咱款鞭不蜜能無全惠額家計(jì)錯(cuò)提甲壞證賬除準(zhǔn)嚼備蹈：當(dāng)呆年淹發(fā)之生別的計(jì)撥劃搬進(jìn)譜行鴿債貞務(wù)敏重涌組壟的與浴關(guān)促聯(lián)暢方嘩發(fā)訓(xùn)生詢的其弱他蚊已秒逾哈期潮但壺?zé)o夸確屆鑿圈證蒜據(jù)稠證裳明父不場(chǎng)能或收屠回紫的屑。企辦業(yè)店應(yīng)繪當(dāng)診定茄期疏或樣至紅少驚在爆每正年喂年電度棄終疲了阿，子對(duì)備應(yīng)速收考賬最款汁進(jìn)抖行睛全卷面拍檢著查攏，啄合券理圣計(jì)螺提持壞垂賬湯準(zhǔn)疲備旋。在償會(huì)喇計(jì)笨實(shí)吸務(wù)徑中允，饞企微業(yè)脊應(yīng)滴按蘇規(guī)殃定鳳列汽出液目姑錄晌，站具拋體秘注裕明計(jì)晝提愁壞爹賬烘準(zhǔn)習(xí)備規(guī)的遼范記圍炊、辮提棚取衡方秘法娃、旨