會計(jì)學(xué)原理邵瑞慶第三第二章

學(xué)習(xí)目的與要求本章旨在闡述會計(jì)核算的基礎(chǔ)，內(nèi)容主要包括會計(jì)基本假設(shè)、會計(jì)基礎(chǔ)、會計(jì)信息質(zhì)量要求、會計(jì)核算的基本程序與方法通過本章的學(xué)習(xí)，應(yīng)當(dāng)理解會計(jì)的四項(xiàng)基本假設(shè)；掌握收付實(shí)現(xiàn)制與權(quán)責(zé)發(fā)生制兩種會計(jì)基礎(chǔ)；明確會計(jì)所提供信息的八項(xiàng)質(zhì)量要求；熟悉會計(jì)核算的基本程序與方法及其相互關(guān)系第二章會計(jì)核算基礎(chǔ)第一節(jié)會計(jì)基本假設(shè)第二節(jié)會計(jì)基礎(chǔ)第三節(jié)會計(jì)信息質(zhì)量要求第四節(jié)會計(jì)核算的基本程序與方法會計(jì)基本假設(shè)1234會計(jì)主體持續(xù)經(jīng)營會計(jì)分期貨幣計(jì)量第一節(jié)會計(jì)基本假設(shè)會描計(jì)說主列體結(jié)假秩設(shè)蜓（1）會灘計(jì)珍主貨體勺假忙設(shè)企霜業(yè)宴應(yīng)財(cái)當(dāng)毀對糕其傲本披身尊發(fā)規(guī)生下的擠交惜易延或嬌事塘項(xiàng)罰進(jìn)否行渴會珠計(jì)巧確喘認(rèn)民、處計(jì)旨量源和概報(bào)誦告會慚計(jì)散主扁體是友企莊業(yè)貸會器計(jì)循確男認(rèn)族、鉆計(jì)佛量固和取報(bào)階告悠的埋空絡(luò)間庫范顆圍會方計(jì)牧主沙體擺可你以權(quán)是向一草個(gè)崗特踏定伐的衣企艱業(yè)蓄，舒可鍵以景是壓企曉業(yè)駛的籍一蓮個(gè)密部申門會率計(jì)判主冒體積假麥設(shè)櫻（2）明糧確跑界幕定孝會晉計(jì)橫主劉體宴的水意雁義明市確隸會畏計(jì)四主教體謝，耽才粉能罷劃喉定敞會飾計(jì)絲式所舊要銳處懲理蝦（寶確仰認(rèn)題、璃計(jì)軍量嫁和坐報(bào)猜告瀉）肺的甚交恥易鍵或蠟事膝項(xiàng)具的事范瘦圍明豬確祥會撤計(jì)福主母體區(qū)，捷才塵能賤將魄會五計(jì)攜主么體延的禿交短易蠅或紫事誰項(xiàng)厚與吧會黎計(jì)僻主初體半所蓬有醬者呼的敲交毅易帖或民事撕項(xiàng)天以拿及缺其狠他劫會櫻計(jì)械主陰體據(jù)的姨交隙易絲式或核事辱項(xiàng)賠區(qū)脆分央開贊來會根計(jì)界主懷體擦假父設(shè)烈（3）會扒計(jì)梨主職體堡不虧同距于順法拍律命主百體法薦律證主燥體懼可侵以甚成青為嚴(yán)會謙計(jì)災(zāi)主稍體握，扣會本計(jì)她主齊體肅不勸一帆定經(jīng)成韻為遼法稻律墓主馬體會喪計(jì)莖主厭體湊可暫以貢由析一凡個(gè)棗法起律印主昂體月構(gòu)跡成棍，展也緣瑞可閉以耍由見幾賊個(gè)娘法壓律價(jià)主鏡體班構(gòu)檢成會悄計(jì)存主芹體散假猾設(shè)附為堂會詞計(jì)已核叢算顫規(guī)融定坡了獲空霧間姻范宏圍持符續(xù)小經(jīng)南營影假夕設(shè)持合續(xù)趟經(jīng)晶營清假露設(shè)會囑計(jì)援確烈認(rèn)謀、幸計(jì)令量播和孔報(bào)背告誦應(yīng)穗當(dāng)筆以寧企永業(yè)當(dāng)持漠續(xù)矩、直正脊?？p的弦生僵產(chǎn)并經(jīng)絕營?；钍[動(dòng)轉(zhuǎn)為左前寬提持恨續(xù)劫經(jīng)裙?fàn)I持藥續(xù)改經(jīng)沃營閉指瞇在造可輝以催預(yù)躍見竊的歪將算來粱，色企店業(yè)蛋將拐會伐按逼當(dāng)速前崖的煮規(guī)岡模典和陡狀費(fèi)態(tài)筍繼貞續(xù)抽經(jīng)堆營側(cè)下車去腰，板不承會冬?？h業(yè)期，仇也愿不淘會構(gòu)大死規(guī)森模渡削敲減叼業(yè)堆務(wù)持分續(xù)貪經(jīng)烏營芽假坡設(shè)分為飛會沿計(jì)亡核掘算示做惕出肌時(shí)膜間譯規(guī)拖定會群計(jì)夸分防期槐假碼設(shè)桌（1）會罪計(jì)鎖分體期造假徒設(shè)企鈔業(yè)踐應(yīng)券當(dāng)喪劃飄分場會原計(jì)莊期經(jīng)間笑，遍分研期喝結(jié)險(xiǎn)算陜賬改目獨(dú)和就編業(yè)制蝴財(cái)特務(wù)舒報(bào)滾告會案計(jì)意分已期將街一仍個(gè)姜企翅業(yè)舞持顯續(xù)喚經(jīng)志營膝的襖生彈產(chǎn)扮經(jīng)考營而活釘動(dòng)尺劃詞分踢為度一涼個(gè)蝦個(gè)殘連吩續(xù)貧的紹、嗎長劃短隔相幸等港的咽期柱間會施計(jì)惡期幅間宜通捐常殼分致為受年狂度夠和廳中客期奇，優(yōu)中魔期箱指碎短器于惱一貢個(gè)懸完宵整妖的惹會榴計(jì)造年禁度蒼的問報(bào)踩告戀期顆間會倡計(jì)涂分駁期監(jiān)（2）會收計(jì)悼期膀間超分潑為反年綢度效、練季對度禍、抗月隊(duì)份柳，佛通嚷常吉與雜日滅歷疼年謀度資、盲季薄度鄉(xiāng)豐、迷月落份歪一把致挪。會伸計(jì)傷分致期歐假襯設(shè)遞是糕持我續(xù)蘆經(jīng)捷營葡假狡設(shè)慮的罷必喬要鮮補(bǔ)臥充會半計(jì)羞分習(xí)期影假盯設(shè)涌對今于禍會昆計(jì)斃程醉序蜻和保方騾法華的寶確凳定元具鹽有逼極弊大你影逐響收寒入方、晶費(fèi)玩用批歸掛屬捷期費(fèi)當(dāng)用繳和鑒收鉗益的在課各蘋會替計(jì)須期遮間吧的炮分耳配貨苦幣事計(jì)羨量雞假宰設(shè)剃（1）貨麥幣冷計(jì)濾量母假摘設(shè)企售業(yè)岡會鞏計(jì)震應(yīng)栗當(dāng)咐以艷貨市幣起計(jì)拌量貨需幣屯計(jì)泄量舅假客設(shè)喜包汁含2個(gè)儀層附次肥：以苦貨任幣扯作歷為姨基破本接計(jì)常量機(jī)單巴位斥；貨笛幣占本婚身饒的憶價(jià)穿值羞穩(wěn)線定農(nóng)不繞變嶼。貨槍幣狹計(jì)躬量寶（2）記盒賬跌本隙位洪幣記套賬闖本伶位籠幣含是黎會開計(jì)躺核噴算骨中冶所魔采爭用折的肝基腹本擱貨慈幣筆單滴位我衫國因境談內(nèi)剃應(yīng)肅以匹人丙民緩幣提是咐做牽為脹記斷賬貧本畫位厘幣有豈外宜幣賓收蹦支榮的禾企關(guān)業(yè)稀，菜可丘以沫采抱用筒某姻種累外京幣蘇作寇為綱記題賬聾本弱位灰?guī)帕x，杠但尺向溝我抖國友有記關(guān)惠方脊面態(tài)報(bào)符送考財(cái)災(zāi)務(wù)瓜會革計(jì)拌報(bào)支告微時(shí)綁必骨須誘折賽算嘉為餅人濾民南幣榨來共反桿映二掙、搏會學(xué)計(jì)陽基陪礎(chǔ)會允計(jì)邪基刮礎(chǔ)汽是碼指韻會肢計(jì)朽以酸什貓么科為疲標(biāo)禍志慮作瘡為就確果認(rèn)押本賴期時(shí)收東入鵝和館費(fèi)主用忌的追標(biāo)念準(zhǔn)權(quán)慨責(zé)怨發(fā)少生必制本顏期米權(quán)閉利轉(zhuǎn)的揀獲谷得榨和刺義蝕務(wù)安的牢發(fā)荒生收派付暮實(shí)溝現(xiàn)郵制本撥期垃現(xiàn)斷款浪（勺現(xiàn)絨金遵、蹲銀蓮行扶存挎款叨）若的相收義到竹和欲支節(jié)出第壺二瞞節(jié)啄會隔計(jì)仰基婚礎(chǔ)扇（1）會計(jì)分期本期現(xiàn)款是否收付收付實(shí)現(xiàn)制收入費(fèi)用是否發(fā)生權(quán)責(zé)發(fā)生制非本期判碎斷頸收痛入句、蹦費(fèi)設(shè)用支的素歸休屬從期周的禍標(biāo)傷準(zhǔn)纖？收腦付涉實(shí)殊現(xiàn)內(nèi)制以間現(xiàn)許款茫是春否季收拍到郵和草支姑付類作簡為摸確僚認(rèn)費(fèi)本田期真收羅入炮和陡費(fèi)嫂用時(shí)的箏標(biāo)老準(zhǔn)凡輕在可本槳期釀收巴到具和邪支語付貞的璃現(xiàn)濤款云，生不芬論收懷入蒜和匙費(fèi)售用什是馳否凝發(fā)壞生仇在壺本繭期吸，按均嘗做鑄為飛本扇期傾的丑收改入燥和慈費(fèi)牧用第忽二秒節(jié)京會必計(jì)舟基濱礎(chǔ)駱（2）權(quán)決責(zé)芬發(fā)腫生哀制收渡入積和萄費(fèi)昆用許應(yīng)店按旱實(shí)昌際燭發(fā)訊生烤的飽期垂間愈進(jìn)籌行迎認(rèn)岔定莖和虹歸擠屬副，始并役與絡(luò)有戲關(guān)績資心產(chǎn)渴或腫債近務(wù)次一支起養(yǎng)記號錄項(xiàng)為淺該致期更間糟的曾經(jīng)吃濟(jì)華業(yè)培務(wù)局而克不儲論日與納該迎項(xiàng)爐收兆入搜和碼費(fèi)日用稼有泳關(guān)到的在現(xiàn)遷款練是喪什淺么懂時(shí)腫間貌收躬到碗或汽支蕩付第營二帖節(jié)劇會袍計(jì)勁基勤礎(chǔ)粱（3）權(quán)館責(zé)拌發(fā)襖生暴制凡擺是鬧按柳收法入淋實(shí)廚現(xiàn)直原項(xiàng)則獲應(yīng)秘屬奪本罩期斃的稼收邪入約項(xiàng)饞目眨和探按阻配累比醋原訊則侄應(yīng)秤屬膛本逆期假的遲費(fèi)瘡用精項(xiàng)遇目分，勺不拜論擁其里是課否繁已濃收抄到跡或化支鵲付算現(xiàn)睬款橫，據(jù)也惑不父論糞何懇時(shí)剪收括到旺或溜支良付嘆現(xiàn)紫款惹，你都特應(yīng)畢當(dāng)示作絹為杰當(dāng)滑期根的冒收筋入黎和傷費(fèi)炭用凡鑄是春不取屬燈于這當(dāng)股期蔽的笛收酬入輪和認(rèn)費(fèi)默用棉，旺即邊使晶款唯項(xiàng)患在呼當(dāng)林期傲支糕付幫，完也蜓不泛應(yīng)耐當(dāng)脾作夫?yàn)槿岙?dāng)坦期范的即收神入意和赤費(fèi)譯用第雅二姨節(jié)爆會看計(jì)篇基臥礎(chǔ)洞（4）第坐二弦節(jié)蘇會鏟計(jì)牢基礎(chǔ)礎(chǔ)撓（5）企六業(yè)河應(yīng)勾當(dāng)耗以捉權(quán)致責(zé)臟發(fā)窗生盾制毅為鋤基歪礎(chǔ)葡進(jìn)盼行拖會訊計(jì)倍確充認(rèn)亮、忍計(jì)航量謊和攏報(bào)逮告收社付狠實(shí)由現(xiàn)姐制卻是而我蹤蝶國鉆行能政史單游位弊會覆計(jì)講所控采對用詞的情會兄計(jì)撿基僅礎(chǔ)事山業(yè)狀單假位氏會皂計(jì)蔽除渴經(jīng)矮營亭業(yè)湖務(wù)黎可嚷以鉤采欄用亂權(quán)冤責(zé)密發(fā)素生徹制厭外盾，襯其陵他具業(yè)依務(wù)壁也志采惰用憤收寸付且實(shí)成現(xiàn)醒制第泰三巡壽節(jié)敢會激計(jì)顧信鴨息犯質(zhì)叢量野要屆求3禁.實(shí)戒質(zhì)煎重肥于荒形慨式會砌計(jì)析信汽息怠質(zhì)退量2漲.相額關(guān)聾性7姑.謹(jǐn)去慎伯性6萍.重畫要景性4倆.可食比器性8別.及免時(shí)億性1遭.可辰靠赴性5假.可絮理豬解男性企頓業(yè)喬應(yīng)品當(dāng)孝以居實(shí)誤際抵發(fā)記生類的丟交敏易蓬或丘者基事鍬項(xiàng)撈為刻依葵據(jù)皮進(jìn)萍行勿會愉計(jì)巾確壤認(rèn)檢、灰計(jì)船量愚和御報(bào)插告負(fù)，艱如精實(shí)菜反斜映戲符顫合劍確羅認(rèn)答和虜計(jì)招量姨要?jiǎng)∏笤诘牧愀骷?xiàng)災(zāi)會辟計(jì)粥要猶素傷及周其掩他拾相禍關(guān)帆信炭息帝，沒保舒證某會沒計(jì)密信辯息憂真蠟實(shí)府可艘靠悉、捐內(nèi)解容建完譯整礦。真床實(shí)值性可手驗(yàn)懶證負(fù)性中尿立寇性一況、鉤可流靠跟性二脫、發(fā)相寶關(guān)屯性企籌業(yè)葉提仍供利的兆會技計(jì)待信勉息誕應(yīng)共當(dāng)貴與箏財(cái)邪務(wù)旋會樸計(jì)燃報(bào)季告輸使當(dāng)用慕者乳的沈經(jīng)謝濟(jì)逆決鼠策頁需甲要慮相熊關(guān)纖，拾有鏈助巧于東財(cái)再務(wù)憐會畏計(jì)稍報(bào)壓告含使偽用短者紛對繁企熔業(yè)壩過延去棕、齡現(xiàn)緩在瞇或多者野未慈來瞇的曬情束況餅作牧出內(nèi)評厭價(jià)?；蛱┱哒垲A(yù)捷測預(yù)嗓測母價(jià)撈值反午饋寇價(jià)見值及冬時(shí)息性企停業(yè)積提停供垂的挽會忌計(jì)耗信相息雜應(yīng)毫當(dāng)狹清詠晰犧明城了隸，姥便劍于潤財(cái)躬?jiǎng)?wù)松會思計(jì)鄉(xiāng)豐報(bào)凳告蔬使拔用丹者亦理佩解經(jīng)和雜使嘴用三復(fù)、述可芹理專解洗性四草、過可丟比照性企批業(yè)逗提屈供輩的龜會惕計(jì)率信溫息謎應(yīng)擴(kuò)當(dāng)創(chuàng)具犧有稱可尼比注性同斗一巷企館業(yè)路不織同奸時(shí)顏期營發(fā)巾生避的坐相羊同多或姥者邪相展似史的號交榆易壯或橋者脂事奧項(xiàng)銷，記應(yīng)活當(dāng)戒采宋用幅一報(bào)致綁的掙會萌計(jì)寬政昌策麥，雷不似得沸隨概意糟變膏更醋。俱確償需辨變從更磨的沿，忘應(yīng)傲當(dāng)洪在張附滲注賴中陜說胸明不凈同絹企費(fèi)業(yè)償發(fā)鄰生暢的勤相養(yǎng)同延或芒者睛相鐵似須的千交講易唐或蝴者挪事油項(xiàng)爪，胖應(yīng)眾當(dāng)窩采往用莫規(guī)闖定嶼的讓會寄計(jì)穴政奴策庭，陷確量保噴會抖計(jì)熔信稍息蝕口托徑倍一依致輔、慶相菜互鉆可噸比居。五痕、繩實(shí)創(chuàng)質(zhì)鈔重企于豈形響式企側(cè)業(yè)姥應(yīng)煉當(dāng)奧按律照非交層易券或獎(jiǎng)?wù)呗?lián)事故項(xiàng)虜?shù)膶毥?jīng)尤濟(jì)括實(shí)導(dǎo)質(zhì)黑進(jìn)折行辛?xí)苡?jì)療確終認(rèn)捆、根計(jì)困量凳和皮報(bào)失告逮，撈不外應(yīng)凱僅蠻以盟交夠易腎或進(jìn)者察事袖項(xiàng)軌的雷法情律熟形疫式素為丹依帽據(jù)融趴資迷租徹賃慈租計(jì)入緊的默固集定蝕資構(gòu)產(chǎn)襲屬界于籮企磁業(yè)質(zhì)的話資頂產(chǎn)經(jīng)捐營宿性靜租迅賃親租撕入紙的挑固態(tài)定蹦資勒產(chǎn)晉不肥屬貍于蛛企鼠業(yè)乎的鵲資侍產(chǎn)企追業(yè)寇提宴供夏的紫會拳計(jì)撥信胡息稀應(yīng)盆當(dāng)貍反院映副與刪企派業(yè)裳財(cái)仰務(wù)誼狀辛況獵、潮經(jīng)沈營回成庫果萬和餡現(xiàn)槍金屢流溜量銅等屈有汗關(guān)辦的修所辨有徐重造要超交咳易膚或股者裳事腿項(xiàng)六福、使重紫要蕉性企買業(yè)嶺對儲交拜易散或性者洗事會項(xiàng)光進(jìn)蔑行偵會漂計(jì)州確糕認(rèn)發(fā)、前計(jì)像量叨和壞報(bào)堪告御應(yīng)持當(dāng)能保哨持后應(yīng)采有游的逆謹(jǐn)園慎蓋，驗(yàn)不灰應(yīng)計(jì)高殲估紋資悉產(chǎn)撕或濁者草收揭益催、疊低綠估標(biāo)負(fù)肅債么或仇者暢費(fèi)催用七察、按謹(jǐn)災(zāi)慎白性八貼、喬及境時(shí)場性企霸業(yè)太對吵于量已畢經(jīng)業(yè)發(fā)捧生趕的毯交弟易粗或相者損事菊項(xiàng)水，露應(yīng)立當(dāng)哀及裹時(shí)翼進(jìn)椅行桶會融計(jì)閉確駱認(rèn)肉、慢計(jì)戲量浸和梯報(bào)荒告制，葛不咸得牛提吊前鍋或?qū)诱呖搜雍夂蟮诎W四叢節(jié)斷會打計(jì)呈核遍算找的撤基駱本毛程晶序糟與案方律法一歇、顆會晶計(jì)茶核族算倉的奴基代本融程研序二船、爹會看計(jì)箏核奶算露的冰方輩法一毒、滾會業(yè)計(jì)津核剛算旺的史基陷本棵程精序會悼計(jì)唉核槳算基用本動(dòng)程擦序1234會蹦計(jì)濫確筑認(rèn)會縫計(jì)冊計(jì)裕量會駱計(jì)慈記瓶錄會鳥計(jì)誰報(bào)艷告一鹿、恨會莊計(jì)掛確衣認(rèn)繞（1）會甘計(jì)沃確憤認(rèn)是共根且據(jù)賺一強(qiáng)定劫的脆標(biāo)今準(zhǔn)誼，雀識羅別咳和決確哪定索發(fā)悅生交的伴經(jīng)致濟(jì)就業(yè)功務(wù)極是滔否臺可膜以訓(xùn)作黨為宿會兇計(jì)棍要充素婦進(jìn)烈入切會積計(jì)五核喘算平系苦統(tǒng)忠，頭以云及筍進(jìn)列入畏會頸計(jì)洲系但統(tǒng)挽的某數(shù)種據(jù)小應(yīng)驚否催列次入秋財(cái)把務(wù)箭報(bào)顫表蓋的拿過盟程會食計(jì)保確井認(rèn)稠解丟決取的尿是燈會橡計(jì)后的山定謹(jǐn)性頭問豪題突，敏包呆括奇確跡認(rèn)告標(biāo)詳準(zhǔn)拼和澆確臭認(rèn)邁時(shí)余間一放、液會舅計(jì)減確秧認(rèn)乎（2）會協(xié)計(jì)渣確業(yè)認(rèn)校的喘標(biāo)撐準(zhǔn)會估計(jì)所確默認(rèn)氏的適標(biāo)增準(zhǔn)毅是旨對訴會碑計(jì)酸確趕認(rèn)蓮行池為葉的明基稻本捆約膨束亦，愁是口根倦據(jù)位會筑計(jì)室假令設(shè)徑、佛會紙計(jì)則基瞞礎(chǔ)畝和恢會睡計(jì)枯信市息恢質(zhì)驢量籍要館求神建鞋立陡的會德計(jì)湖確質(zhì)認(rèn)烏需迎要疤遵模循4項(xiàng)鉗標(biāo)殊準(zhǔn)萄：可粗定愿義妙性可宣計(jì)席量誘性可糟靠哈性相崗關(guān)奔性一功、韻會妥計(jì)歌確應(yīng)認(rèn)恭（3）會槐計(jì)萄確耗認(rèn)珍的途時(shí)酷間企俘業(yè)慢以塑權(quán)朽責(zé)情發(fā)供生喚制季作噸為趟企鳴業(yè)熔會爸計(jì)卷確黨認(rèn)歐的鍵時(shí)昌間叔基沃礎(chǔ)會返計(jì)繡確盼認(rèn)色貫礎(chǔ)穿謠于超會曾計(jì)疊核替算么的速全毛過胞程初舟始朵確且認(rèn)再孝確蒸認(rèn)二宏、瓦會暫計(jì)多計(jì)示量疏（1）會該計(jì)錯(cuò)計(jì)碰量是盒指彈在鋪會篇計(jì)顛核恒算評中歌，瓶在慘會畜計(jì)蒸確保認(rèn)透定搶性耽的澡前范提潮下省，刪對壞各撥個(gè)你會決計(jì)持要宇素嗽進(jìn)記行唇量飼化乖的紛過芒程具劉體去的森會權(quán)計(jì)扇計(jì)拿量旱涉驗(yàn)及駝會夫計(jì)仁計(jì)惜量掛的拿對獻(xiàn)象擠與卻會臂計(jì)謀計(jì)先量兆的殖標(biāo)榜準(zhǔn)二癥、辱會伏計(jì)奧計(jì)肥量豈（2）會苗計(jì)規(guī)計(jì)皺量圓的周對緩象資炒產(chǎn)漏的拔計(jì)價(jià)價(jià)收喬益談的口確殼定會姥計(jì)豪計(jì)糖量蛇的僚標(biāo)佩準(zhǔn)計(jì)愚量興屬跨性計(jì)冠量葬單描位計(jì)疑量體尺您度計(jì)雅量破屬盆性熱是謝指裹計(jì)紐奉量獲的踐會巧計(jì)插要窩素緞的遮特并征律或徑外傭在特表夠現(xiàn)索形牲式歷思史借成張本重沈置只成撥本可記變梨現(xiàn)另凈據(jù)值現(xiàn)感值公肅允鹽價(jià)剖值二仰、寨會摔計(jì)議計(jì)持量襪（3）計(jì)半量水單頓位鳴是眼指撲以而何怨種抗貨信幣鋒形闊式詢作旱為織會方計(jì)訂計(jì)紫量櫻的吩單野位名棄義脈貨川幣幼單題位一潑般革購林買齒力堤貨憑幣憐單無位二甩、涂會拒計(jì)騎計(jì)膀量西（4）計(jì)郊量索尺寺度耽是魄以邀什火么揀貨晴幣擴(kuò)作逗為惰計(jì)曠量匹的影手予段我券國版以虹人擠民勺幣僻做惰為灑會芽計(jì)奪計(jì)秤量捆的舊尺界度二孫、咸會勝計(jì)捷計(jì)節(jié)量欲（5）三蝕、跑會為計(jì)唱記戰(zhàn)錄會鞠計(jì)嗽記狂錄是立通歡過梁預(yù)搭先墻設(shè)放置折好盟的蘆各嫌種到賬曾戶局，歪對妙發(fā)炕生刊的稍經(jīng)廣濟(jì)貍業(yè)慰務(wù)死經(jīng)嚷過失確息認(rèn)徑、村計(jì)般量夸程辯序首后谷可阿以草進(jìn)靜入襖會硬計(jì)腎系巡壽統(tǒng)壟的博信勿息爪，逝按愁照很復(fù)溫式訊記揚(yáng)賬多的降要鄰求徹在趟賬柴簿德中約進(jìn)窄行吐記洞錄合的夏過粗程會繞計(jì)蠶記劃錄卷的割形黨式序贏時(shí)櫻記縮慧錄龍和扯分腳類民記炎錄手坦工吹記果錄套和代電異子延計(jì)弱算斬機(jī)起記秘錄四誘、勻會醬計(jì)色報(bào)居告丘（1）會抖計(jì)丸報(bào)蹦告是京以恨簿尺記先系執(zhí)統(tǒng)債加技工欺生刻成賞的斧信犯息友為醬基談礎(chǔ)搖，響按狗照來規(guī)互定鍵的骨要予求忠進(jìn)巨一毒步辜予趨以且變厚換剝，涂形嘴成看具伶有寒一燃定宣層縫次更結(jié)夕構(gòu)豆的轎會溜計(jì)石信謝息聚，敏并醋采桌用摔表喂格碎和乏文編字嫌的雖形票式地，掏將溫會挺計(jì)戚數(shù)端據(jù)地傳脖送擴(kuò)給恨信槳息童使歇用慢者響的上過夫程四西、帶會未計(jì)估報(bào)損告付（2）會篇計(jì)塌報(bào)恰告遮的談功衣能通柏過牌信股息否再廣加塌工桿，泥將淺簿酬記庫信示息窮轉(zhuǎn)街化仙為疑報(bào)穿告肯信秧息通猛過個(gè)財(cái)嘗務(wù)咸會菜計(jì)聲報(bào)半告比的堤形致式牛，飲將煎會樹計(jì)煌信他息巖輸唱出奪會盈計(jì)昆系表統(tǒng)二西、岸會纏計(jì)秀核唯算常方襯法填掌制恐與呆審散核會弦計(jì)那憑雖證會潛計(jì)耍核霞算單方賤法復(fù)仍式結(jié)記私賬財(cái)陰產(chǎn)遲清佳查登悼記箭賬閱簿成車本朗計(jì)限算編突制盜財(cái)帆務(wù)誼報(bào)吼表設(shè)并置單帳筆戶一兔、軌設(shè)論置飄賬少戶設(shè)液置殖賬員戶吊是登對借會黑計(jì)折對溉象貓的仰具杰體拔內(nèi)瓶容論進(jìn)絕行跪分德類由核反算肥和算控嫂制獸的保一末種遞方鑒法二豪、膜復(fù)誼式弟記暖賬復(fù)哲式爹記齡賬革是愛指成對涼發(fā)滴生比的柏每仇一翠項(xiàng)遙業(yè)命務(wù)倍，隸都蝦以術(shù)相核等澇的鞭金掉額熔，躁同諷時(shí)茶計(jì)節(jié)入哨兩崖個(gè)脹或錯(cuò)兩第個(gè)帥以器上足相青互槳聯(lián)媽系傷的善賬良戶燥中效的裝一湖種境方印法三獨(dú)、公填交制膜和輔審姓核耀會西計(jì)守憑革證填排制尤與柜審穩(wěn)核警會禮計(jì)旱憑欠證鵲是海為杏了衣保軋證騰經(jīng)可濟(jì)臺業(yè)銅務(wù)樣的街合友法膽合公理勿，僻登自記救入鎖賬屯的厘會瘋計(jì)靠記革錄維正回確馬、鬧完容整纖而導(dǎo)采碼用求的跌一償種孔方深法會藝計(jì)址憑徑證圖是僻記芹錄扔經(jīng)理濟(jì)鐮業(yè)膛務(wù)狠、捉明尾確原經(jīng)匪濟(jì)綱責(zé)贏任舌的縣書翅面兇證窩明竊，遍是救登召記仆賬勻簿選的嗚依份據(jù)四榆、奧登龍記岸賬販簿登剪記衫賬堡簿無是睬根江據(jù)掛審夏核脾無性誤蹤蝶的鄭會民計(jì)徒憑腫證貍，卵在祖賬妻簿胖中躺連麗續(xù)銀、世完連整別與詠分逆門甜別巡壽類理地享記召錄膀和系循搜序鍬地椒匯栽集觸計(jì)姓算杠所員發(fā)撞生河的皇經(jīng)游濟(jì)招業(yè)嘆務(wù)灣的訪一驢種僚方李法賬今簿運(yùn)由雅具戰(zhàn)有蠢一鉆定釣格主式沿的宣賬真頁襖所洪組鑰成切，膚是耗用斧來呼連晝續(xù)御、迷完逮整巴與額分婆門綱別中類辮地夠記由錄聽各在項(xiàng)付經(jīng)踢濟(jì)商業(yè)畝務(wù)勻的昆簿無籍五譽(yù)、丘成獸本懲計(jì)持算成蝕本休計(jì)接算及是擦按軋照剛一番定著對忙象喊歸筐集右和標(biāo)分頭配進(jìn)在蚊生貢產(chǎn)津經(jīng)姻營男過展程射中叢不川同素部稿門蜻、筆不充同巷階頓段辨所晌發(fā)剃生覆的沾各偷種撇費(fèi)世用謊支徹出斗，槳以離確顯定是該鳥對士象亮的榨總襯成翅本討和答單窩位洽成顧本寸的詳方皮法六毯、餅財(cái)免產(chǎn)舞清軋查財(cái)載產(chǎn)槽清砍查撇是剝通別過企盤晚點(diǎn)芹實(shí)撕物詞、設(shè)核旱對域賬規(guī)目瘦來還保腳持睬賬附實(shí)賄相午符障的肉一柄種亞方埋法七祖、球編歉制回財(cái)暴務(wù)投會飯計(jì)泄報(bào)管告編荒制蜓財(cái)星務(wù)石會剝計(jì)旨報(bào)止告搬是著定砌期汪總裁括豆地瞇反悄映們會續(xù)計(jì)很主復(fù)體隙財(cái)嗽務(wù)奸狀柴況局、吵經(jīng)飽營醉成咱果穿、絲式現(xiàn)滴金濾流陣量拘情鐘況軟的哈一吸種喚方更法財(cái)厲務(wù)慌會營計(jì)鼠報(bào)求告當(dāng)是紗以拘賬幸簿子記壟錄擴(kuò)為者依壯據(jù)饞，隊(duì)經(jīng)筑過商加羨工社整陡理遵而喝產(chǎn)晝生趟的播一雞套叨完壩整積信護(hù)息拒的陶書俯面蕩文祝件財(cái)桂務(wù)番會宴計(jì)嬸報(bào)稿告雪提其供抗的齒資狹料率，兄是雪會茄計(jì)帥信污息想使繭用冒者慕賴汽以土做糕出爬決示策胞的隔主虎要嚇依累據(jù)三津、悉會爬計(jì)目基預(yù)本商程墻序倚與化方掌法賠之脂間壇的蜜關(guān)明系經(jīng)糕濟(jì)陵業(yè)財(cái)務(wù)填留制棗與碼審嚷核會寺計(jì)都憑漲證登森記賬牌簿編噸制曉財(cái)單務(wù)會稿計(jì)崗報(bào)潛告會味計(jì)肚信慈息設(shè)搞置赤賬鳳戶復(fù)嘴式晃記餓賬成冰本足計(jì)而算財(cái)孝產(chǎn)店清宿查確溝認(rèn)計(jì)無量記賴錄報(bào)邪告本李章籃要充點(diǎn)淚概晴覽（1）會確計(jì)相核反算變需新要餅確屢定友一爭定像的歌假原