會(huì)計(jì)科目的設(shè)計(jì)

Chap.4會(huì)計(jì)科目的設(shè)計(jì)Sec.1會(huì)計(jì)科目設(shè)計(jì)的意義和設(shè)計(jì)原則Sec.2會(huì)計(jì)科目設(shè)計(jì)的步驟和方法Sec.3會(huì)計(jì)科目使用說明的設(shè)計(jì)Sec.4會(huì)計(jì)科目的修訂與補(bǔ)充Sec.1會(huì)計(jì)科目設(shè)計(jì)的意義和設(shè)計(jì)原則一、會(huì)計(jì)科目設(shè)計(jì)的意義二、會(huì)計(jì)科目設(shè)計(jì)的原則三、會(huì)計(jì)科目設(shè)計(jì)注意事項(xiàng)一、會(huì)計(jì)科目設(shè)計(jì)的意義1.會(huì)計(jì)科目的概念會(huì)計(jì)科目是按會(huì)計(jì)對象經(jīng)濟(jì)內(nèi)容進(jìn)行具體分類的項(xiàng)目名稱。

會(huì)計(jì)科目是會(huì)計(jì)制度的重要組成部分，會(huì)計(jì)科目設(shè)計(jì)是會(huì)計(jì)制度設(shè)計(jì)的一個(gè)重要環(huán)節(jié)，是確定會(huì)計(jì)對象經(jīng)濟(jì)內(nèi)容的分類體系，為會(huì)計(jì)憑證、會(huì)計(jì)賬簿、會(huì)計(jì)報(bào)表及會(huì)計(jì)事務(wù)處理辦法等的設(shè)計(jì)奠定基礎(chǔ)。2鐮.會(huì)供計(jì)倘科射目林設(shè)殼計(jì)討的梨作糧用(允1鉗)縫對爬會(huì)舊計(jì)啞核田算軟內(nèi)何容屋進(jìn)飄行予具競體慌分脆類園，危規(guī)名定泄了就各吸總近賬房誠賬蓄戶繞的捐具芹體譽(yù)經(jīng)雹濟(jì)暢內(nèi)浙容確；噴而品總紡賬廣賬鏟戶題一團(tuán)經(jīng)狼確皺定退，段明桐細(xì)浪賬球戶樣就腿可咸根忙據(jù)己企勇業(yè)醒單行位寄的量具論體欠情集況律和串管亦理蟻要溪求慈來似設(shè)佛計(jì)自。(笑2容)捏為卸編面制循會(huì)好計(jì)芒憑是證悉提庫供少依錯(cuò)據(jù)嚇。(殲3減)懂為賴賬美戶莖格父式置設(shè)位計(jì)榜和之建吧立吐賬妥簿趕提描供恥依筆據(jù)架。(痰4均)往為躍編察制驕會(huì)輩計(jì)佩報(bào)范表都奠炸定收了筐基魄礎(chǔ)恰。(抄5頑)管規(guī)紐奉定百了遮會(huì)景計(jì)迅指云標(biāo)避體傅系羨。二湊、仁會(huì)貢計(jì)肝科開目拌設(shè)國計(jì)鎮(zhèn)原搭則1詞.寄根沿?fù)?jù)憐經(jīng)穩(wěn)營肯過翻程貓的勺特罩點(diǎn)烘和宏資騾金喚運(yùn)駱動(dòng)磚規(guī)槽律謠來澡設(shè)零計(jì)沖，全蛇面極反抓映疾經(jīng)怖濟(jì)禁業(yè)松務(wù)釀活善動(dòng)2嫂.化根衫據(jù)經(jīng)柔營評管胖理救的吹需惰要諷來木設(shè)仗計(jì)3物.緊根顫據(jù)選企堅(jiān)業(yè)束實(shí)逝際傷情味況晚來艘設(shè)類計(jì)三嗎、墨會(huì)岔計(jì)洽科訊目尖設(shè)市計(jì)利注軟意橡事殖項(xiàng)1研.艘科料目挪名屯稱塘要兵簡進(jìn)明深扼桶要翼、去含忠義歇確符切2完.輛科逃目嬸設(shè)浸計(jì)疏力趣求帶做鴿到丸標(biāo)未準(zhǔn)艙化3伶.鋸注嶺意里對勵(lì)稱始科以目孕的始設(shè)始計(jì)4動(dòng).裹要煎編偷制蕉科醋目畝使飾用腥說殘明S壩e否c肥.疲2會(huì)蝦計(jì)昨科嬌目登設(shè)眠計(jì)誕的睜步慈驟抄和子方遼法一勺、坦會(huì)誕計(jì)茅科耽目將設(shè)旅計(jì)族的赴步臥驟液和終一認(rèn)般鄰方懷法二晉、最會(huì)排計(jì)測科盒目固的竄具泥體淘設(shè)竭計(jì)浪方爐法三陶、煙會(huì)馳計(jì)病科埋目距編馳號恨和淹會(huì)娘計(jì)份科介目鵲表一都、謝會(huì)領(lǐng)計(jì)平科沃目荒設(shè)款計(jì)叨的恢步洞驟瞎和碗一絹般菠方石法1婦.會(huì)帥計(jì)顯科雞目江設(shè)去計(jì)捧的材步卡驟(狗1蹈)景對對經(jīng)巷濟(jì)訓(xùn)業(yè)睡務(wù)情進(jìn)臂行象科才學(xué)僅分紅類(妙2封)犬確掠定貼會(huì)胖計(jì)厲科傾目都名固稱招和閃主光要胡內(nèi)仆容(罷3慶)沿對水會(huì)賊計(jì)販科殼目挨進(jìn)深行扮編題號(煩4遞)尊編炕寫死會(huì)甩計(jì)禍科玻目侍的濱使君用索說浴明(楚5尋)庸列捆出算主暮要等業(yè)儲(chǔ)務(wù)項(xiàng)會(huì)竿計(jì)收分耕錄(污6腿)嫩試啟行粥和春修店訂遭會(huì)婆計(jì)僻科宴目2艙.會(huì)我計(jì)哨科釘目免設(shè)擴(kuò)計(jì)判的海一春般左方磨法（繩1箱）提借工鑒廚設(shè)座計(jì)撲法（兄2如）劇補(bǔ)降充注修梨訂街法（判3碼）鋒歸啟納竿合踢并戰(zhàn)法（巖4溝）顏經(jīng)饞濟(jì)顫業(yè)佳務(wù)騙推膀?qū)蟹ǘ?、吼?huì)心計(jì)襖科賓目四的桌具幟體低設(shè)肚計(jì)椅方養(yǎng)法1皇.會(huì)漂計(jì)腔科講目謠的美分毫類（殊1芝）罰按宋經(jīng)李濟(jì)膛業(yè)覆務(wù)情內(nèi)自容毫劃嬸分（田2慕）些按爺會(huì)庭計(jì)徑科愛目饞與懷會(huì)曬計(jì)沈報(bào)晚表藍(lán)的陰關(guān)冊系帖劃虧分2籃.會(huì)步計(jì)兵科四目厘的之設(shè)鉗置（莊1殲）翁集腹資災(zāi)過泛程身業(yè)既務(wù)（饑2密）下采白購吵供教應(yīng)禮過鈴程（挨3茅）寬生托產(chǎn)姿過筋程爭業(yè)唱?jiǎng)?wù)（南4讀）押銷辭售惡過塵程伏業(yè)哄務(wù)（集5倦）巡壽利總潤眨形那成誓及盲分星配溪過和程被業(yè)顛務(wù)3減.特尼殊撐會(huì)曠計(jì)東科冤目晶的骨設(shè)教置（扛1疾）騙根臺據(jù)競特橋殊準(zhǔn)業(yè)拴務(wù)貌需拜要徐設(shè)桿置蛾會(huì)闊計(jì)臉科裁目（墨2犬）走根嫂據(jù)縣經(jīng)秋濟(jì)縫管西理插特?cái)y定囑要輕求當(dāng)設(shè)順置拼會(huì)慨計(jì)茶科洪目（衣3狠）吳根捎據(jù)平一合定簽時(shí)飼期齡經(jīng)歸濟(jì)此管賭理蠻需登要樸設(shè)咱置件會(huì)慘計(jì)永科撕目4貝.明鏈細(xì)種科糠目稿的挺設(shè)轎置（鋪1劉）通一脖般尖明汪細(xì)蠢科亦目擠的恥設(shè)禾置實(shí)凝物爆資分產(chǎn)角按誰種掙類銷和讀品違名翼設(shè)棍置債臉權(quán)莫、孝債門務(wù)按類減資切產(chǎn)議或厘負(fù)江債翠按鉗單壤位魯或吊個(gè)勻人針設(shè)倚置成每本讓計(jì)贏算春科備目睬按枯對匪象婆設(shè)務(wù)置收沾入迅和液支勸出辦科飯目冷按俱業(yè)躍務(wù)學(xué)種披類放和禿項(xiàng)監(jiān)目螺設(shè)邀置（膽2著）脾特忙殊承明功細(xì)壘科懂目掌的島設(shè)姑置三叼、氣會(huì)狼計(jì)詢科積目紗編肚號婚和漸會(huì)假計(jì)紋科嗓目巖表1饅.會(huì)傾計(jì)白科則目本編沾號殖的季作尸用（抓1景）錯(cuò)便旗于松確移定礙科逗目堆類令別嘗和般位芒置（莖2堪）妖便炒于災(zāi)制肚證存、丙記北賬盾工妹作（制3呼）胖便撈于辦查膀閱籍書劃寫鵲，懲提霞高瘦工招作邁效倚率（嶄4盞）瘦便物于茫實(shí)舌現(xiàn)波會(huì)必計(jì)鮮電極算童化2努.會(huì)足計(jì)鍛科霉目侮編啟號彈的懸方蹲法（地1汽）寫四涌位隊(duì)數(shù)獄字傾編荷號離法（直2鉆）醋三新位籃數(shù)擇字圖編茂號太法（搏3狼）懇二風(fēng)位混數(shù)庸字沒編撿號括法3蜻.會(huì)棕計(jì)?？飘?dāng)目蝦表S章e垮c業(yè).暫3會(huì)繪計(jì)深科吹目攔使再用煮說板明飽的曉設(shè)威計(jì)一貴、鍵會(huì)輝計(jì)傻科遼目獨(dú)使崖用議說兵明堂設(shè)綁計(jì)巨的社意殘義二械、浩會(huì)像計(jì)穿科律目看使蕉用酸設(shè)殃計(jì)惜要燭點(diǎn)三量、尿會(huì)吉計(jì)稀科思目訴說須明晌設(shè)程計(jì)旦舉皇例一男、悶會(huì)際計(jì)燦科蓬目喂使盲用偉說倦明轉(zhuǎn)設(shè)歉計(jì)旬的哈意趙義二賞、離會(huì)聚計(jì)吼科睬目粱使沾用持設(shè)柱計(jì)肆要蛛點(diǎn)1照.規(guī)圓定緣瑞會(huì)亂計(jì)惱科瘋目便核悔算津內(nèi)甜容姨和宴核添算器范低圍2莊.規(guī)掀定姓核勁算臣方攻法3驚.規(guī)兄定扎核叔算文應(yīng)鋼遵踐守哥的樸會(huì)披計(jì)刻準(zhǔn)梯則出，催或藍(lán)賬說目令登規(guī)記券、覆財(cái)芳產(chǎn)歡計(jì)啦價(jià)吊或獨(dú)成恢本悶計(jì)伙算弊與凡結(jié)瓶要識求4噸.規(guī)百定摧特沙殊蠢會(huì)急計(jì)熱事收項(xiàng)乞的第處顯理5駁.規(guī)編定淋科嚴(yán)目算明瓜細(xì)遣核撥算熄的億要胳求三扁、暴會(huì)約計(jì)評科昌目乖說聯(lián)明吩設(shè)辨計(jì)味舉趴例S央e緞c密.頑4會(huì)旨計(jì)劑科牽目祖的蹲修繩訂艷與展補(bǔ)苗充一黃、苦會(huì)圓計(jì)適科世目社修話改駁與有補(bǔ)道充眠的謝必誓要灣性二拴、愚會(huì)奔計(jì)鴿科肚目銜修仍訂疾與嘉補(bǔ)號充房誠的扯原姿因一套、竄會(huì)抽計(jì)是科稼目旦修尤改街與助補(bǔ)字充武的飽必醬要鍵性二趣、禽會(huì)供計(jì)歡科束目優(yōu)修散訂境與拜補(bǔ)井充季的級原徐因1允.經(jīng)好營蝴管糞理鎖體喉制述的企變準(zhǔn)化2馳.財(cái)去稅樹管膠理慮體翠制剝的員變流化3踐.信俗貸形結(jié)累算矩制砍度田的趕變框化4禁.業(yè)拔務(wù)館經(jīng)潔營蚊政后策告的休變罷化5懼.經(jīng)煌營短管襲理牛工褲作際的希變晃化S集e課c采.李5會(huì)懸計(jì)懶科文目熟設(shè)劇計(jì)快實(shí)劑例一痕、仁已電知劣條抽件有5家織個(gè)骨體響戶般決富定毫合偽股插投貨資1寫0茫0萬鼠元水經(jīng)群銷補(bǔ)五凈金避、期成怪衣屠、樹家雀電違及丘百股貨筍商鋤品倦，巨并樓開罪設(shè)姑音控樂蒜茶拌座浮。質(zhì)已多租促入棗二府層模摟間房沸一予棟味，嗎二址樓圾為俯商餐場隨，諷一笑樓板為淺茶息座叉大正廳臉已校辦因理腔營蘆業(yè)泄執(zhí)岸照觀，亦準(zhǔn)真?zhèn)淦ｉ_夫業(yè)智。應(yīng)茲滅委羅托華旗中形科刮技帥大獄學(xué)斑會(huì)哨計(jì)能系敏學(xué)銜生設(shè)績計(jì)區(qū)一膠套鉗新氧會(huì)疼計(jì)久制環(huán)度蠟。盒經(jīng)單事社前艦調(diào)嚼查院，獄獲握得煩以丙下謊資攤料問：(膠1栽)懂除5家勞合翅股聾投串資策外舉，懸還室準(zhǔn)霞備諷向嶼銀廈行婆貸調(diào)款桿和姐吸戚收本他乏人儲(chǔ)投叔資拒，景但膠他雜人眼投咳資杯不綿作刑為督股平份搞，慨只足作斗為畢長彩期經(jīng)應(yīng)他付獻(xiàn)款線，鏡按籠銀因行雅同沃期街存逃款榜利鄰率徐高2軌0棋%付王息龍。(紡2愿)戰(zhàn)商鄰場權(quán)和培音性樂疤茶僅座役均俗需抓重嬌新作裝強(qiáng)修爸后拳方挖能姨開賤業(yè)槽。(筑3漁)波需雖購滲入呢貨癢架例、難柜閑臺帝、誦音仆響凱設(shè)敲備茫、硬桌幻玉椅叼等黑設(shè)檔備惡，百運(yùn)白輸欺汽暫車澆一紐奉輛擱。(著4援)俱商穿場襯購摸銷她活賞動(dòng)弓中鐵，匹庫機(jī)存激商荷品戚按拍售標(biāo)價(jià)慶記齡賬布，倉可權(quán)以政賒寨購印賒粒銷況。(娘5恐)叮茶柏座賽廳奶的喂收鑒入辯作鄰為仁副傘營娘業(yè)衡務(wù)撲處瓦理圣。(齒6厭)撇雇酷請肢店跨員道若捐干帽人騰，抽每封月這按果計(jì)冤時(shí)邪工港資橡計(jì)歇發(fā)托報(bào)動(dòng)酬底，活獎(jiǎng)熟金剃視度營崖銷梢情奮況藥而渴定厲。(雄7旋)璃房銀屋說按筍月感交峽納伍租所金亭。(專8絞)拍按臥規(guī)貢定捏繳吼納弓增棟值敬稅泰和惱所著得酷稅嘗(赴其頑他睬稅舒種線從男略申)核，俘稅皂率亮按驅(qū)過勻家獅規(guī)汪定往執(zhí)碼行肢。(前9捏)到公蜜司佳要腫求蚊管食理筋費(fèi)醒用餓等謠共冤同廢費(fèi)敏用敞應(yīng)酒在樸商濫場騾和飛茶僵座罷廳技之泛間例分閥攤框。(王1痕0差)需利見潤講要駐按午商脂場殊和蒸茶依座奇廳趕分雀別堂計(jì)嗓算蓮，膀稅洲后婆利煎潤廁按雅規(guī)探定承提方取濤公景積鞏金幻玉和夸公寇益械金暢。(久1富1胞)年本副公套司習(xí)名堪稱漆為內(nèi)江追城泡有宋限恭責(zé)更任字公山司載。(衛(wèi)1層2啞)屯已者在林銀左行糖開膏立墨賬勝號霸。(妙1姑3中)躺購疊進(jìn)錢商級品占的島包套裝中物奴出愉售痛給辣廢很品壺公卻司懲。二益、層設(shè)尿計(jì)忠要冰求為途江傘城償有悅限蝕責(zé)稍任好公炊司屯設(shè)憲計(jì)郊會(huì)模計(jì)社科揭目滲并械對福使紡用艷中渡的同問膜題禍作濤必勵(lì)要鴿說擊明小。三導(dǎo)、震資肢料幕分賀析(政1撞)臘該子企吃業(yè)雷屬再商巴業(yè)假零病售話企眉業(yè)院，韻其叔組鵲織搶形躁式踐為棒有寄限討責(zé)趟任狂公秩司效，衛(wèi)故微應(yīng)艦按漲商跡業(yè)沾企煤業(yè)釣設(shè)每計(jì)殘其呀會(huì)泊計(jì)競制遣度撲。(街2理)愿銷耐售蘿商口品成是廳該猴公耐司緊主汁營朽業(yè)淺務(wù)好，旅茶寇座評廳呈的壯業(yè)層務(wù)帖應(yīng)童作解為畝副隸營謙業(yè)我務(wù)老，霜在笛科欄目百設(shè)臘計(jì)道上胞要袋加錄以嗽區(qū)賭分投。(押3辣)偵公燙司蘿要求求浩共畜同松費(fèi)燥用鳳如拳管瞇理消人晨員荷工幟資似、眾辦為公膊費(fèi)塘、鈔水辮電寶費(fèi)膨、活折擺舊背費(fèi)堆、睡房國租藥等月，酒要物在媽兩內(nèi)部束分饑業(yè)第務(wù)悲中倦分怕攤肅，雄應(yīng)歐滿土足崖其發(fā)要滋求碎，擔(dān)確盯定仿合研理帶的貧分里配鏟標(biāo)聾準(zhǔn)喊。(視4差)妥其葬固褲定五資趟產(chǎn)澆原博則俯上構(gòu)可古按確小紙型禁企膛業(yè)宮的士固爭定括資極產(chǎn)返單悲價(jià)血起關(guān)點(diǎn)扔即射1摔0諷0題0肌元蹄來炸確恭定鋼，信音蝴響曬等薪電轎子存設(shè)準(zhǔn)備矮可紅以省用從加雷速被折靜舊裙法跟提耕取帖折摩舊持，先汽猛車穴用頓工惹作炊量少法刺提篩取茶折羅舊舉，擾其釋余嶺固川定蜜資巨產(chǎn)荷可紛按致直命線辱法菠提畢取防折題舊上。(捎5咬)柴考揪慮蔑到滅桌插椅鍬等膝單蛇價(jià)飾較殼低部，至但爆數(shù)雕量膀較芬多議，蕉故逮可待列饞作曲長佩期挎待柿攤謎費(fèi)汁用幸，俱按鴿國捐家沸規(guī)皇定御攤鹿銷死期拴5胡年牌。(哈6糞)駝他會(huì)人汪投望資艘按憤公喘司賄規(guī)到定愁，漂應(yīng)痛設(shè)瘡計(jì)調(diào)長侄期盯應(yīng)壺付筒款幻玉科蝴目針進(jìn)姥行帽處截理信，雁所牽付鏈利馳息據(jù)計(jì)術(shù)入涌“合財(cái)單務(wù)進(jìn)費(fèi)個(gè)用蹤蝶”尺科焦目筋。(旅7舒)抬購料進(jìn)根商傅品旁包拴裝杯物拐出食售肉后拐的泊收憶入開可啞設(shè)冬計(jì)擺“營址業(yè)罩外控收攀入木”素科稼目貸處臉理相。(魚8婚)愁全禍部炊科朱目攜體源系暈基溫本乘按慌商撲品棵流燥通線企灑業(yè)嫂會(huì)腿計(jì)詞科蠶目腸設(shè)瘋計(jì)遲，柴科企目夢編希號惕以蹈三嘗文盒數(shù)卸為員好衰。四咸、擴(kuò)會(huì)恥計(jì)業(yè)科青目眼總削則傘的再擬找定會(huì)龜計(jì)霜科委目通總河說您明1琴.悼本槳科俱目獻(xiàn)體運(yùn)系駝是斷應(yīng)沈江待城配有土限旋責(zé)爸任予公廟司估的鵲委花托違，棍根妄據(jù)轉(zhuǎn)其瘡提溜供糖的盜資絕料墓設(shè)硬計(jì)旗的在，殖適璃用企于新該趙公評司沿的惹現(xiàn)精有膏業(yè)動(dòng)務(wù)均。2迷.忍本扔科方目俱體澇系蕉采草用翠三崗位妖數(shù)疼編觀號唱，豬在紗使裂用施時(shí)系，巾可界同陵時(shí)媽填惹寫透科暖目雅編須號工和綁科胳目陶名脆稱股，鍬或光只馳填跌科挑目蟻名任稱雄，返但天不硬得脆只弦填撲科報(bào)目滾編品號示。3寶.擠本穩(wěn)科局目荒體啟系夸按全借些貸雞記憶賬壯法輔依總據(jù)崇權(quán)孩責(zé)宅發(fā)脂生徑制產(chǎn)原夸則奮進(jìn)炮行葡設(shè)尊計(jì)刮。4嶼.臨有叼關(guān)繭科掘目施列文出籠了是明邁細(xì)榆科潤目另，趙未捆列悠出醒明梢細(xì)根科尚目影的紹，絮公茶司續(xù)可跳根繞據(jù)掘需餡要衡自量行儉設(shè)喝計(jì)嶄。5給.治日立后壘業(yè)與務(wù)盲范槍圍飼擴(kuò)蔽大燭時(shí)夏，妻可吼加液一兄些慘科聽目逆，導(dǎo)如妥開鞠展打?qū)Πね忤b投受資盾時(shí)探可捉增奴加全短秩期嗚投透資料和諷長驅(qū)期藍(lán)投伏資債及兩投尚資詢收倉益甜科店目嶼等乎；倡還喜可倦增材設(shè)煤“桶應(yīng)懼收摔票修據(jù)濕”勞和冰“鬼應(yīng)唯付綠票忘據(jù)慚”?？瀑u目猛，唉以架適期應(yīng)腿票他據(jù)璃結(jié)鎮(zhèn)算聚的頑需飛要想。蟻短兩期潑借古款蜓和牲長辣期移借險(xiǎn)款榆若館業(yè)夢務(wù)顯較腦多燃，臺也姜可栗分邪別君設(shè)繡置火為襯一卸級巧科顫目脫。五稻、隸會(huì)婆計(jì)銹科渡目差表江扎城諷有失限腔責(zé)朱任摘公紐奉司李會(huì)替計(jì)裁科扒目愚表一株、找資眼產(chǎn)猴類飾1討4知3喘累你計(jì)銳折膽舊毒3挽1右3悼公腰積快金1卡0跪1孤現(xiàn)撞金耀1鈴5苦1列開怠辦闖費(fèi)碗3穴1替4表公鋤益秧金1熱0茶2板銀季行啞存溉款葉二樹、其負(fù)拉債恩類蘭3設(shè)2掃2遇利黨潤酷分乳配1也1鬼3劑應(yīng)霜收姑貨蓮款塔2狗0敲1抵銀惜行里借撐款擋四查、色損攏益撈類1哭1淺4憲壞矮賬殃準(zhǔn)尖備葵2太0至3奴應(yīng)設(shè)付歡貨虛款寨4醬0牛1眼商斥品怪銷造售樸收福入1檔2冰1察商稿品沖采擱購梯2部1舍0遠(yuǎn)應(yīng)移付漆工島資字4屬0痛2霸副遣營駐業(yè)柿務(wù)亦收邊入1村2潛2蹦庫忠存壟商獻(xiàn)品削2畝1棄1該應(yīng)慘付你福成利漏費(fèi)湯4單0謀4惱營帽業(yè)豪外臉收卸入1奸2鎮(zhèn)3店進(jìn)遼銷香差煮價(jià)清2戲2身1屈應(yīng)陷交頸稅濾金贊4茅1短1園商爭品舊銷省售黎成逗本1下3舌1幻玉庫哲存讀物劑料犧2鋤2靜3摔應(yīng)奮付籌股規(guī)利圍4僚1得2消副紫營掘業(yè)盟務(wù)壟成顧本1柳3脫3計(jì)低階值糠易受耗泳品納2咳3棕1蠟長咸期損應(yīng)溫付鎖款素4電1榆4透經(jīng)牢營婆費(fèi)叫用1榨3危5恰待踐攤牲費(fèi)歇用憑三閥、艷所幸有鐵者拋權(quán)老益趟4偉1卷5柴財(cái)妖務(wù)任費(fèi)拍用1立4孟1鍬固工定伶資棋產(chǎn)六3婚0犬1去股益本伐4懸1盾6渠所虧得拼稅4若1面7管酸理惱費(fèi)檢用4野1移8營勁業(yè)屈外勾支瘋出六幣、偶主史要咬經(jīng)匙濟(jì)皂業(yè)喪務(wù)臣分便錄蘇舉炸例蜻(荷略稱)七評、陪需萄要巴說知明椅的裕幾既個(gè)傘問剩題(妖1疤)永固驚定沈資卷產(chǎn)淹單箏價(jià)榜金溝額漫起詠點(diǎn)胖為恭1蕩0屢0耗0通元縫；妖貨膛架檔、平柜羞臺災(zāi)等摩作終為皮固萍定考資悉產(chǎn)果。(守2奴)堪電賞子俗設(shè)擺備傭采謹(jǐn)用聽年卡數(shù)典總晌和軟法訪提親取遇折曾舊寨，院折渴舊畫年牌限猶定喪為絡(luò)6赴年集；檔其蜂他徹固繳定兇資擁產(chǎn)頑采減用幻玉直盈線饑法誓提示取稈折傲舊如，魚折匯舊偷率健定挎為恩8虧%象。(強(qiáng)3清)浸低驚值蝴易訪耗飾品堅(jiān)攤涌銷梯期吸限薦定惕為啊6兆個(gè)店月冬。(端4畏)笑開刮辦蹲費(fèi)畜按款國說家興規(guī)迎定按在鑼5群年粉內(nèi)過攤拾銷采。(丘5疲)牛共作同樸費(fèi)測用庭按膜商星場怖和辛音罵樂單茶銷座役的毀收講入炭額昌分出配夸。(搬6扭)代股螺利縫按纖合霞股兼人削出棒資度額等進(jìn)涉行滲分圾配霸。習(xí)哈題饞一某墾企奧業(yè)果為去解關(guān)決毀降讀溫室問溝題宏，換決債定指成河立隸冷淘飲胳站逝，懲制播作優(yōu)冰差棒登、圈酸意梅娘湯暈等貍。悉從犬冷淚飲烘的慘制條作度到室出衫售絲式，痰全仇部狹由際雇陣請濃的議臨排時(shí)冊工箱承須擔(dān)舊。今為病了延反剝映擱和支考慰核站其雜經(jīng)胖濟(jì)沃活中動(dòng)筒情傭況矮，算廠榆行旨政催會(huì)罪議茂決饒定捧，蔥該挎冷搬飲其站武進(jìn)圓行抄單莫獨(dú)疲核機(jī)算燭、燃自趨負(fù)怎盈由虧儉。香經(jīng)鹽事斯前撒調(diào)股查謀，胃得鐘到辣下消述充資集料蠟：1衫.冷闊飲幫站歇所儉需載房睬屋管、買制碗冰導(dǎo)設(shè)抄備娃等壟各價(jià)項(xiàng)頑固虜定以資召產(chǎn)響及控低則值遞易腹耗蒼品覆均嫌由腿廠坐方估添困置稀供卵其莖使犯用拔，拌但野冷染飲磁站爪生媽產(chǎn)花期拔間(每辛年5月1日畏至1速0月3鏈1日)每疊月晨需裙交施一回定疫數(shù)目量惰的倍使私用調(diào)費(fèi)進(jìn)。2哄.投頃產(chǎn)布前涌，蜂廠復(fù)財(cái)步務(wù)坊科羊借照給嘆冷限飲撈站陽一贈(zèng)筆畫周緩轉(zhuǎn)晶金擔(dān)，磚該拳站絕已魔存必入蹈銀秧行原。3剝.制即作足冷鏈飲錘的言各謙種甘材餓料(白炸糖皮、煎牛盆奶群、薪鹽迫、瞎香切料適、洞淀注粉宵、懷竹蓋棍的、那包瞧裝穴紙杰等)概種由箱該橫站升自水購棗，菊并群按塞實(shí)索際暮成真本遇進(jìn)詢行孫日朝常濾核旋算薯，棍有離時(shí)裂有煩暫顯欠奴貨噸款挺的宵現(xiàn)聽象略。4逗.該騙站蹲的閣辦毯公良費(fèi)數(shù)及彈用背于潮生對產(chǎn)處的沃水符電府費(fèi)埋等品由富其誕收井入抵中客開冬支旦。5置.臨疾時(shí)燥工淹的膠工宵資稍亦四從夜其妙收乓入涂中智開章支稀。6繭.按戚稅宣法古規(guī)垃定費(fèi)，戒每健月耍應(yīng)睛繳步納孔一賠定虹比息率爆的惰稅企款最。7視.該標(biāo)站除產(chǎn)針品路主起要根銷申售騎給千本丘廠割職辭工里，析有斤多弟余駁時(shí)說也疤銷壇售友給呈附議近調(diào)居郊民借。8株.該版站芹配獵備俘的待會(huì)負(fù)計(jì)撞具估有賄高懲中無文孫化秒水面平及。9紹.該召站煉站棄長魔決銜定糕會(huì)都計(jì)眠兼嚼物雞資練保幫管順員依、靠采跟購蕉員愁兼液出陽納掏員倒。要群求找：1染.根竿據(jù)稀上震述牲資聲料勁，鄭為臂該陸站刃設(shè)鏟計(jì)翁適有用撫的眾會(huì)域計(jì)初科它目(含軋一懇級牧科約目倆和腹明縱細(xì)倦科晃目)。2送.列伙舉全主軍要掩經(jīng)挖濟(jì)居業(yè)雞務(wù)繞的藏會(huì)姓計(jì)存分盆錄壤。習(xí)壯題缸二某勇個(gè)傍體趣戶鳥決泉定腳將蒸存摩款田1孩6釘萬指元攏投療入覆辦虎旅遷館館，取已飾辦萄理踩營習(xí)業(yè)荒執(zhí)述照到，荷事苦前墊調(diào)調(diào)查區(qū)取獸得召下劍列昌資雹料歲：1輛.該斯旅慈館攝屬逮個(gè)本體海企泳業(yè)弊，典營婦業(yè)足范描圍怖是棒飲附食退服橫務(wù)符和掏住釀宿(一密樓裁為齡餐謙館霞、留二奮樓耳為無客非房)。2免.房同屋晨是杏自花建衡的眉，忍經(jīng)閘裝則修唉后苗即總可緞開額業(yè)司。3靠.雇炒請某職脂員夸若鄙干第名仿，詠工際資羨面吸議愉。4爸.房猜屋嬌、華被狠服船、猾床魄、鄙電遇視漏機(jī)躁、躺電姥話少及桂飲洽食喉用乖設(shè)毒備咳應(yīng)誦列園為股固葡定股資義產(chǎn)洪。5唯.按易規(guī)爆定傻繳鴨納慘營翼業(yè)剝稅勿和種所帝得流稅晉。6