村集體經(jīng)濟(jì)組織會(huì)計(jì)培訓(xùn)精品課程貴在“精”

村集體經(jīng)濟(jì)組織會(huì)計(jì)二OO九年八月

村集體經(jīng)濟(jì)組織特點(diǎn)1、職能作用2、培訓(xùn)重點(diǎn)3、制度發(fā)布時(shí)間4、村會(huì)計(jì)本身特點(diǎn)5、各地情況不同

（一）教材結(jié)構(gòu)第一部分：村集體經(jīng)濟(jì)組織會(huì)計(jì)工作的組織與管理第二部分：村集體經(jīng)濟(jì)組織會(huì)計(jì)核算的基本方法第三部分：村集體經(jīng)濟(jì)組織經(jīng)濟(jì)業(yè)務(wù)核算

村殃集腳體撒經(jīng)勺濟(jì)幟組捐織芽會(huì)驅(qū)計(jì)雙工惠作至的負(fù)組告織凳與侍管流理村克集狂體慰經(jīng)厲濟(jì)馬組區(qū)織羅會(huì)伯計(jì)遠(yuǎn)工海作偽組會(huì)織會(huì)含計(jì)遍人陰員逝與殿會(huì)顆計(jì)弓工肢作蓬交都接財(cái)螞務(wù)糠會(huì)絞計(jì)等檔課案價(jià)管磨理村鼠集鄰體魂經(jīng)難濟(jì)距組濱織深會(huì)戴計(jì)址核拾算座的從基尊本皮方匆法建璃立磁賬冰簿記抱賬謊方怪法記堆賬散依戀據(jù)記慮賬家要條求報(bào)遵賬村高集成體傭經(jīng)杰濟(jì)譯組還織刻經(jīng)而濟(jì)猴業(yè)販務(wù)我核茅算貨拜幣鼠資零金睛與毯往聽來讀業(yè)呼務(wù)低核販算資從金灣籌逗集敲業(yè)比務(wù)扛核鞏算投擁資柜業(yè)似務(wù)絮核慰算庫款存性物歸資妹與杠固郵定境資吼產(chǎn)光核秧算農(nóng)恩業(yè)項(xiàng)資黎產(chǎn)紡核貌算生泡產(chǎn)叫過元程醫(yī)業(yè)碗務(wù)替的久核綱算經(jīng)飄營漫過址程抱業(yè)饑務(wù)優(yōu)的杜核及算收飾益裂形紙成惠及賀其損分闖配趴的逆核勵(lì)算（班二剝）腔教歷材陵特唱點(diǎn)以召會(huì)猾計(jì)移工濕作祝組李織毛與丹實(shí)惰施糖的懸工篩作糞過磚程直為衡依延據(jù)燥序?yàn)I化易教甚材搏內(nèi)首容惱；以菊村失集但體尾經(jīng)亦濟(jì)猴組毀織或的仍資早金厚運(yùn)謊動(dòng)排過叨程甘為部主戚線岸序圖化劈燕業(yè)牽務(wù)振內(nèi)削容井；以桂華搶東揚(yáng)村借業(yè)連務(wù)追及膛人牛員占為襖虛槐擬仰案砍例只，刺活氏化忽教央學(xué)制思釀路郊；以腹表忍格生為魚主佩要窯表閱述借形淹式緣瑞，張范澡化唇教繼學(xué)單內(nèi)金容爪。二妨、擱培委訓(xùn)頃內(nèi)飲容秧及葉目館標(biāo)總?cè)泽w呢要天求編：根演據(jù)音財(cái)別政巨部命的版部誓署搭，砌村想會(huì)屯計(jì)納人止員眾每倒年橋培肯訓(xùn)叨一逝次拋，念每求次釘不孔少罩于沾三膀天剪時(shí)筍間頭。壺按稻現(xiàn)拉行告培網(wǎng)訓(xùn)終的銳總桃體愉內(nèi)饞容連劃陽分恭，順會(huì)翼計(jì)竊培笨訓(xùn)蹄的諷時(shí)篩間韻為定每底年微一皂天啄左鄰右那。帆為器了趙保危證網(wǎng)培呢訓(xùn)溝質(zhì)術(shù)量擦，董循刃序忙漸揉進(jìn)斑地足提深高凝村宇會(huì)浴計(jì)謎人扔員或的黃整影體眉水蛛平戒，伙逐班個(gè)貫解燥決挑村向級(jí)筍會(huì)毒計(jì)樓核朋算甘的兇問墳題壞，裳各壘地精區(qū)踏可小按仆照厭實(shí)肌際煩情碧況占，斗打怨破樸教智材汪體賤系俯，齒重舌新耳組須合眉教廈學(xué)哲內(nèi)云容任，若形命成帖不摧同當(dāng)?shù)恼渑嗌裼?xùn)蟲模落塊宿，霸穩(wěn)祝步緒實(shí)帥施覆培模訓(xùn)養(yǎng)，聚防狐止酒急看于拿求獲成滔，挪囫梢圇功吞生棗誕。培附訓(xùn)羅模絞塊綱劃做分毅建糟議模煙塊釋一澆：憐業(yè)指務(wù)率基成礎(chǔ)踢培僅訓(xùn)模鉆塊適二橡：刮業(yè)館務(wù)奮規(guī)年范磨培宴訓(xùn)模妻塊勝三愁：閑業(yè)俯務(wù)月處歐理岡能最力萍培甩訓(xùn)模罷塊銜一或：久業(yè)刊務(wù)餃基念礎(chǔ)鉗培蓄訓(xùn)了盲解丑村學(xué)級(jí)駕財(cái)餓務(wù)階委間托謊代朽理螺制渾的蓋意紋義柏及掀流止程了生解悼會(huì)波計(jì)恭人瓜員竭管冠理底的壺相進(jìn)關(guān)咳內(nèi)信容學(xué)枝會(huì)斑建亮立湊賬膚簿攔體廈系星(饅會(huì)輕計(jì)透要筋素鍛、搜會(huì)惕計(jì)領(lǐng)科憲目鎖、碌賬動(dòng)戶貞、償賬鍬簿用）學(xué)近會(huì)饒借透貸愉記弦賬蟻法了嬸解摟會(huì)兇計(jì)謀核話算輸?shù)慕┏叹拘蛘J(rèn)客知宋各敲種噴會(huì)瞧計(jì)投資仿料能澇夠古進(jìn)絞行寫貨政幣倒收耗付像業(yè)瞎務(wù)鍵處柜理培訓(xùn)目標(biāo)模蛾塊殿一弟：挺業(yè)溉務(wù)來基定礎(chǔ)糟培登訓(xùn)培勵(lì)訓(xùn)遲內(nèi)候容1僅.脂村質(zhì)級(jí)狂財(cái)逃務(wù)獵委癥托黨代權(quán)理你制神的卻意柳義罵及府流閃程2融.貝會(huì)座計(jì)功人越員最的境管萌理3臣.沉建島立杠賬鮮簿4底.常借慈貸份記焦賬固法5待.美會(huì)謝計(jì)液核販算灣程灣序6剩.鍛認(rèn)且知劈燕會(huì)刊計(jì)楊憑幼證幫、鋼賬兵簿佛、裝會(huì)除計(jì)謝報(bào)亂表科等盒會(huì)曲計(jì)擱資止料7支.哥貨聞幣把資地金吹收鬼付搏業(yè)岔務(wù)枝處情理1羅.伶村棍級(jí)殃財(cái)鏟務(wù)撿委逢托嘩代刺理兆制查的心意志義哄及嫩流拴程培碰訓(xùn)午內(nèi)奴容村閥級(jí)陷財(cái)跡務(wù)環(huán)委酒托芒代兄理銀制宋的贈(zèng)意者義村寧級(jí)塌財(cái)殊務(wù)痛委縮慧托惱代起理餐制兩的雀流敘程培螞訓(xùn)名重犁點(diǎn)染與踏難鑄點(diǎn)委謝托罩代左理回制殿下從村茶級(jí)幫財(cái)聾務(wù)鼻管迫理蘿的問做蠶法培秀訓(xùn)關(guān)要體求結(jié)悔合憂當(dāng)繡地壓委相托翁代震理測實(shí)幟行傅的別案譯例鴿進(jìn)壯行匠講刺解2思.會(huì)上計(jì)籌人測員霉的和管極理培捕訓(xùn)之內(nèi)黃容會(huì)米計(jì)符人太員睡應(yīng)餓具典備需的促條濫件會(huì)災(zāi)計(jì)梁人皇員副的番任蛾免會(huì)普計(jì)吩人鞏員到回孩避彩制唯度培匠訓(xùn)害重包點(diǎn)俱與筑難粉點(diǎn)會(huì)騎計(jì)池人粘員專應(yīng)雁具坑備齡的裂條球件培順訓(xùn)坊要輕求聯(lián)恰系躁實(shí)警際匯舉奮例撓說芳明3撿.填建標(biāo)立炭賬曠簿培舌訓(xùn)寨內(nèi)倒容（問1猜）瞧根談?chuàng)芙萄翰募t第澆三駐部躲分叼的蝕業(yè)慚務(wù)遲了開解鉆村階集嬌體陽經(jīng)叉濟(jì)甚組恥織劈燕的吵主杜要廁業(yè)序務(wù)泡內(nèi)感容（幟2渡）喘會(huì)盞計(jì)綁要驗(yàn)素（星3型）匙會(huì)何計(jì)騎科鎖目（被4仆）妥會(huì)蒙計(jì)紙賬行戶（望5蚊）他建泊立鴨賬牙簿促體貞系3似.刪建降立波賬牢簿培辦訓(xùn)享重甘點(diǎn)及與提難偏點(diǎn)（澇1救）撿會(huì)茂計(jì)襪核躁算縱內(nèi)皺容頓與優(yōu)會(huì)口計(jì)戚要該素奴、戀會(huì)耗計(jì)么科酬目硬之篩間從層劣層抗分脾類趨，章系拋統(tǒng)康反擔(dān)映重的厚關(guān)類系（風(fēng)2版）詠會(huì)啞計(jì)飽要丑素被的毅內(nèi)流容（白3耐）倚會(huì)米計(jì)刊科龍目碗的塌名韻稱性與獻(xiàn)分睡類（雖4蒙）滑會(huì)譜計(jì)膀賬龜戶久的握基愚本圓結(jié)廉構(gòu)（才5默）屆如說何甘建糖立吹會(huì)襯計(jì)眉賬犬簿3撐.住建糠立齒賬綠簿培服訓(xùn)浙要須求（那1郵）結(jié)通稻過轎分氧析晌使著學(xué)考員偶明作確去會(huì)惠計(jì)切建龜賬牽從燥理舟論掠分贈(zèng)析麗到奧實(shí)村務(wù)醫(yī)操罪作粱的刑過剩程學(xué)。涌即鎖會(huì)墓計(jì)煩記靠賬喂的宗內(nèi)軍容傅是怕村講里騙發(fā)和生距的禾經(jīng)臣濟(jì)桃業(yè)敏務(wù)均—粘—磨會(huì)遲計(jì)快要掙素彩—振—側(cè)會(huì)已計(jì)垃科電目蘿；香會(huì)殖計(jì)凍記厚賬摧的閘場誕所然是蘇賬擺戶系，名即慣會(huì)順計(jì)場科感目召+曲賬必頁診；池賬漠戶左的幫集忠合瘡是宗賬顆簿備。（營2停）姿通鴿過許P皺P咸T愧演假示謊或春過宮程畏描坦述辜，蛋使擱學(xué)脂員稍明尿確巾建陜立鍋賬早簿肝的牧過嚴(yán)程便，躍包柔括敘應(yīng)恒設(shè)違置菊的棟賬堡簿沸種諒類唯和麥如異何使啟蝴用葡賬通簿茄。4賞.爛借葬貸魔記休賬枕法培府訓(xùn)爬內(nèi)楚容（規(guī)1腰）切借鋪貸愚記府賬屑法俘的著內(nèi)熔容（乖2饞）若借鑰貸眨記基賬作法窄的例運(yùn)披用培什訓(xùn)諷重防點(diǎn)舉與貧難盆點(diǎn)（鏟1竟）膏如針何槳分灘析加經(jīng)和濟(jì)毫業(yè)莊務(wù)香內(nèi)智容凍的怪增拘減平變佳動(dòng)莖情達(dá)況（英2舊）借值貸誕記難賬絡(luò)法氣下斜賬耍戶低的溜種葡類（3）叉借火貸森記逐賬炸法熱下曲各肢類雞賬摧戶恭的倉結(jié)兆構(gòu)培本訓(xùn)鳴要蜜求講條練船結(jié)顆合勢，熟舉句例挪分厚析5裹.臘會(huì)獨(dú)計(jì)探核芽算賭程梅序培慶訓(xùn)縣內(nèi)約容會(huì)味計(jì)肥核伴算棒程刺序漠的怕工高作斷步究驟培雖訓(xùn)頌重抄點(diǎn)簡與蝴難映點(diǎn)明眾確筒會(huì)評(píng)計(jì)屬核攜算艷工棉作鏡過慮程化步灰驟榴，奮明敵確發(fā)憑譯證刷、身賬請(qǐng)簿惱、朽報(bào)且表情三摧者戀之制間脹的辛實(shí)獻(xiàn)務(wù)碌關(guān)駛系培認(rèn)訓(xùn)疲要鴨求流贊程幫圖晉反鵝映肚核內(nèi)算必工削作塞步挺驟傳，頁使愁學(xué)裳員晶對(duì)皺會(huì)禽計(jì)斬核號(hào)算倉工泰作仰程醋序楊建糕立驕總斯體毀框貨架悼概施念6螞.享認(rèn)刑知賤會(huì)廳計(jì)碧資扛料培充訓(xùn)傘內(nèi)戲容認(rèn)只知皮會(huì)券計(jì)理憑辰證晴、際會(huì)黨計(jì)戰(zhàn)賬哭簿典、扛會(huì)把計(jì)腹報(bào)給表子等國會(huì)槐計(jì)劇資慘料（鳳該籃部御分脊為棵教秘材榆各瓦相尺應(yīng)掉節(jié)江中買的田種無類踩、對(duì)基受本誓內(nèi)治容建部蜜分障）6繡.椅認(rèn)落知徑會(huì)螺計(jì)置資早料培怪訓(xùn)漲重私點(diǎn)市與義難額點(diǎn)原苦始脫憑亭證值的殘種烏類仙及放基她本服內(nèi)略容記依賬旋憑臨證肝的川種槽類課及噸基些本并內(nèi)摩容會(huì)寺計(jì)絡(luò)賬拖簿臟的譯用北途患及銀賬寬頁猛的寺格輔式會(huì)信計(jì)待報(bào)遍表鄭的各內(nèi)既容推及互意院義培己訓(xùn)墳要差求通價(jià)過勞P狀P忌T禮或臨實(shí)環(huán)物陽展多示胳，恒使香學(xué)喘員演認(rèn)睛知嶺各喝種慢資角料7午.虹貨腳幣售資階金癢收厭付析業(yè)圖務(wù)咱處分理培色訓(xùn)治內(nèi)躁容（赤1奇）沿現(xiàn)田金虧的資理智及訊核蛇算（瞎2蜻）刮銀雅行怖管傾存叛款栗的犯管袖理煉及富核騰算（鏟3舊）頌銀荒行優(yōu)存留款嫂余放額矩調(diào)州節(jié)盟表培怠訓(xùn)銷重陸點(diǎn)篩與斑難役點(diǎn)（雖1迎）叔如仿何迷運(yùn)與用市借新貸溝記背賬鼻法的核摟算殼貨科幣晚資欲金押收溉付陸業(yè)同務(wù)（瞇2辣）銀妙行容存斯款消余旁額返調(diào)藏節(jié)賓表瞧的階編厭制耍方布法禁及迎作參用培彼訓(xùn)傷要精求講管練丸結(jié)占合榜，灰舉次例扛分存析模追塊辟二疊：暗業(yè)血?jiǎng)?wù)窮規(guī)徒范巖培光訓(xùn)規(guī)粗范旨村捉級(jí)涌財(cái)?shù)V務(wù)察審體批腿程渴序規(guī)恰范倆報(bào)張賬魯及嬌審呀核尊程夕序規(guī)完范昌會(huì)厲計(jì)跨憑奧證慎的割填籃制承與坊審掀核盒工遠(yuǎn)作規(guī)糊范材會(huì)乎計(jì)吩賬師簿杠登撤記廊、刺結(jié)翼賬岡、榴對(duì)典賬兩及挑錯(cuò)貸賬柔更啞正吳工際作規(guī)這范適會(huì)蕉計(jì)架報(bào)窩表番編敬報(bào)薯工勾作規(guī)瘋范聰會(huì)斧計(jì)搜檔茫案細(xì)管匠理壩工所作規(guī)禍范臟會(huì)服計(jì)背工處作移交種接培訓(xùn)目標(biāo)模俗塊簡二價(jià)：確業(yè)爸務(wù)咳規(guī)很范笛培次訓(xùn)培已訓(xùn)巖內(nèi)賄容1賺.己村疫級(jí)熊財(cái)靠務(wù)達(dá)審譽(yù)批日程珍序2同.參村揉級(jí)同報(bào)偉賬子及廁委蓋托搶代通理志機(jī)性構(gòu)音審粥核旦程苦序3糠.悼會(huì)習(xí)計(jì)令憑欲證塑的墾填俊制挖與歷審菌核4大.屯會(huì)稠計(jì)子賬啞簿絕的嚇登閱記沫、譯錯(cuò)損賬忙更下正翅、舍結(jié)日賬攪、眨對(duì)晚賬5旦.伐會(huì)波計(jì)里報(bào)輛表蝕的皺編恭制斧要爐求網(wǎng)與漆方只法6年.補(bǔ)會(huì)損計(jì)著檔疾案促管毀理7盟.愛會(huì)爛計(jì)夢人雨員撒工匪作坐交微接8滅.胳往字來轉(zhuǎn)、廣收告入唐業(yè)真務(wù)烤的蠢處勤理1世.震村惠級(jí)云財(cái)識(shí)務(wù)誕審篩批棟程撲序培捧訓(xùn)徑內(nèi)爬容（捐1頌）蓄村贊民耕理鎮(zhèn)財(cái)忌小殺組（云2繡）訓(xùn)村旅級(jí)榴財(cái)蝴務(wù)碌審怒批艘程摩序培減訓(xùn)尖重森點(diǎn)做與粥難陡點(diǎn)（頑1厲）奇村母民問理浙財(cái)絲式小百組附的怨作哈用（硬2毯）眠村寨級(jí)央財(cái)紅務(wù)短審殊批涼規(guī)稍范培凳訓(xùn)謝要裁求以薪報(bào)似銷圓業(yè)溜務(wù)君為描例松講威解延村位級(jí)仗財(cái)切務(wù)撫審忌批藍(lán)程貝序2箏.揮村浸級(jí)橡報(bào)救賬網(wǎng)及俘委搖托等代泰理歷機(jī)介構(gòu)社審杜核嫂程膛序培遍訓(xùn)斬內(nèi)肯容（糠1追）耍村奮級(jí)司報(bào)變賬時(shí)員錯(cuò)報(bào)撐賬婦要紀(jì)求撿與何程帥序（鵲2經(jīng)）扛委俗托帆代秤理斷機(jī)旅構(gòu)享審磚批慚程疼序培主訓(xùn)掩重歉點(diǎn)露與段難刻點(diǎn)報(bào)亂賬屯要清求牽與螞程討序培補(bǔ)訓(xùn)敬要稀求結(jié)戰(zhàn)合感實(shí)跡例起進(jìn)搶行獲講巧解3印.可會(huì)傍計(jì)訴憑鄰證她的棟填峽制贊與杰審厭核培男訓(xùn)扶內(nèi)杠容（付1候）原昂始揮憑世證事填取制單與圾審測核頓基躁本壇規(guī)言范（維2做）記浮賬僑憑除證御填雨制固與里審慚核稼基繳本事規(guī)盟范培業(yè)訓(xùn)墻重坡點(diǎn)算與薪難忠點(diǎn)原雞始僑憑溪證帝、滑記后賬使憑框證室填效制輸規(guī)婦范培址訓(xùn)盲要鐮求以霉填壟制駛典袋型票業(yè)塞務(wù)睛的糖原跪始珠憑惡證館和封記俊賬丑憑艇證脅為摩例抄，誓講魂練躍結(jié)捆合4丈.紡會(huì)抬計(jì)痰賬困簿援的頭登界記街、竊錯(cuò)游賬忌更兩正行、炊結(jié)失賬奴、拾對(duì)藥賬培墓訓(xùn)走內(nèi)比容（僑1攔）登依記超賬洽簿趨基捧本胳規(guī)徒范（刮2鼓）錯(cuò)甲賬姻更慶正狠的梢方剩法（漫3灘）倍結(jié)往賬紙的族基次本料規(guī)殺范（邊4暗）捕對(duì)嘗賬培嚷訓(xùn)樓重炮點(diǎn)煎與當(dāng)難老點(diǎn)（表1骨）登冬記效賬喉簿扣、陰結(jié)顯賬園的憂規(guī)劈燕范（問2不）萍如亭何趁更披正挺不覽同阿類持型童的給錯(cuò)穗賬培佛訓(xùn)療要步求講漏練蝕結(jié)愉合5臨.勒會(huì)料計(jì)句報(bào)但表仰的臣編窄制伸要公求痰與獻(xiàn)方會(huì)法培峰訓(xùn)些內(nèi)綱容（陶1蹲）會(huì)疼計(jì)由報(bào)殃表往的摘編必制弱要蜻求（剝2予）科危目點(diǎn)余鑒額桑表暢的鵲編擱制惹方萄法（英3紡）園收倉支姓明扮細(xì)漸表抄的泳編衡制最方療法（瞞4合）御資芽產(chǎn)釋負(fù)宮債知表皮的程編頃制駱方撐法（炸5藥）剩收嘴益為及誰收私益襖分電配過表若的課編為制倉方切法5解.虎會(huì)倉計(jì)攻報(bào)乎表紋的左編爽制攤要?jiǎng)P求奮與觸方厚法培衡訓(xùn)桑重鋼點(diǎn)劃與寶難惠點(diǎn)（監(jiān)1幟）各胞類廁報(bào)久表撐的知結(jié)扮構(gòu)贈(zèng)與森項(xiàng)馳目（晝2夠）鬧各灘類礎(chǔ)報(bào)淺表臘的凝編榆制頭方似法培員訓(xùn)鞠要滔求根除據(jù)腸報(bào)雙表慮項(xiàng)墳?zāi)亢?，圣找仍出硬?duì)圣應(yīng)仆的泡賬咽戶匹，萄分特析袋編恰報(bào)眾方衣法6挨.居會(huì)凈計(jì)幟檔孫案因管共理培毛訓(xùn)互內(nèi)麗容（恢1強(qiáng)）會(huì)怕計(jì)過憑拼證校、議賬鋸簿毒、員報(bào)恥表召及與其劉他廁會(huì)桿計(jì)或資掛料規(guī)的女整隸理（倚2移）會(huì)臟計(jì)切檔豈案向的蔥歸表檔（晌3賠）撿會(huì)離計(jì)希檔獄案謹(jǐn)?shù)牧罕ｇ姽埽ㄒ?敬）擦?xí)U計(jì)鵲檔恢案企的紗利東用（秘5必）勉會(huì)歇計(jì)奪檔驕案籍的鐵銷蓬毀6慈.者會(huì)宜計(jì)村檔值案瓜管繁理培弄訓(xùn)器重毯點(diǎn)精與追難效點(diǎn)（扭1替）會(huì)仗計(jì)肆檔遮案睜的步整煮理付規(guī)念范（壁2壇）誓會(huì)雅計(jì)逗檔博案重保壟管象及蹲利抽用益的肚要茫求培厚訓(xùn)私要耕求演圈示枕操懸作頭與跡講授解紅相點(diǎn)結(jié)撿合公；偏通純過聚講倉解腦會(huì)燒計(jì)藥檔蛛案獵的鞏重譽(yù)要俘性噴，鎖強(qiáng)收調(diào)蝦會(huì)惰計(jì)玩檔巡壽案脊?；诠芙K與勤利堡用喬的釋制求度走要莊求膊。7號(hào).龍會(huì)偽計(jì)困工賽作悶交柜接培住訓(xùn)芝內(nèi)飄容會(huì)灰計(jì)恰工康作誰交純接孝規(guī)泛范培滲訓(xùn)庫重界點(diǎn)奸與妥難嚇點(diǎn)會(huì)決計(jì)諷工耐作謝交葬接購的乞具薪體搶要纏求培芽訓(xùn)改要紐奉求區(qū)請(qǐng)分調(diào)不河同顧會(huì)衡計(jì)繩工沙作望崗覆位災(zāi)分準(zhǔn)析乓交孕接鼻內(nèi)剃容出，銳分抽別憤舉鴨例謹(jǐn)說漠明叮交娃接打的梅具待體溫要僑求模高塊魯三概：揉業(yè)突務(wù)怕處復(fù)理性能狡力苗培智訓(xùn)具挪備謙通超過野分超析裙原并始精憑兼證船，委明浸確機(jī)經(jīng)忠濟(jì)門業(yè)兵務(wù)冠內(nèi)需容羊，基并型進(jìn)燃行催會(huì)乘計(jì)棍處詞理點(diǎn)的宜能分力能宗夠煌進(jìn)卸行離資鴉金紋籌擠集彎業(yè)酷務(wù)罪、您投蝕資分業(yè)元?jiǎng)?wù)烘、幻玉庫熊存咸物裕資品、圈固米定晚資朵產(chǎn)妄、妻農(nóng)框業(yè)造資橋產(chǎn)常、振生嘆產(chǎn)瀉過俘程祖業(yè)賣務(wù)幻玉、觀經(jīng)佳營青過適程焦業(yè)壓務(wù)來及翼收抱益龜及挑其綱分犯配籃業(yè)門務(wù)洗的沉?xí)a(chǎn)計(jì)杏處訪理會(huì)禍計(jì)兄報(bào)繳表芹內(nèi)血容優(yōu)拓每展才及富村凳務(wù)直公口開培訓(xùn)目標(biāo)1躺.萍業(yè)誕務(wù)更分六析嚼能鞏力染培偽訓(xùn)2季.枯資眉金你籌院集矩業(yè)填務(wù)密核犯算3軍.季投挑資司業(yè)婚務(wù)偷核拉算4疑.鐘庫岸存據(jù)物機(jī)資憑與押固殺定快資拘產(chǎn)程核直算5勒.嘩農(nóng)菠業(yè)綿資零產(chǎn)裕核爹算6掛.此生謠產(chǎn)威過朗程折業(yè)炎務(wù)任核勾算7擾.悲經(jīng)瓶營涉過嘩程旋業(yè)撞務(wù)捏核股算8像.麗收辛益幫及粉其溫分家配乘業(yè)瞇務(wù)假核鉆算模井塊址三扔：邁業(yè)恨務(wù)哭處膊理逮能衫力羽培阻訓(xùn)培雁訓(xùn)對(duì)內(nèi)匙容1節(jié).瓦業(yè)竟務(wù)身分因析偏能刑力蛙培炸訓(xùn)培塵訓(xùn)站內(nèi)銀容典旦型產(chǎn)業(yè)笑務(wù)梁原慌始舒憑吃證陶審戲核僵分看析培段訓(xùn)勢重恢點(diǎn)睬與算難理點(diǎn)往酒來腐業(yè)栗務(wù)訂、鐘固鞏定垃資嘩產(chǎn)閱業(yè)騰務(wù)繭、儲(chǔ)發(fā)然包鄉(xiāng)豐收樸入河業(yè)憲務(wù)浙、虎一容事仔一絞議尤籌慕資白業(yè)揪務(wù)培陵訓(xùn)僻要犁求結(jié)北合政實(shí)絡(luò)際現(xiàn)的部原豈始革憑副證序引呈導(dǎo)休學(xué)稱員更分諒析夸業(yè)倒務(wù)耽內(nèi)名容沈，盛做及出鼓會(huì)蔥計(jì)旨分皂錄2坊.家資魚金六籌叔集頑業(yè)抖務(wù)欣核彈算培流訓(xùn)摧內(nèi)稅容(恨1頭)寒投漆資弓者蜘投冷入孩資火本皇的監(jiān)核仍算(詢2皺)榴借貴入償款使項(xiàng)鄰的誦核燭算(耗3絞)節(jié)村凱民盈一必事跌一蟻?zhàn)h覆資奏金僅的戀核碎算(懸4娛)善財(cái)味政境補(bǔ)濤助億收崇入赴的緞核押算(衣5射)駛公澆積件公浴益哈金構(gòu)的墨核升算2衡.澤資島金建籌照集稿業(yè)固務(wù)襲核豈算培慶訓(xùn)壞重雀點(diǎn)帳與紛難旺點(diǎn)(遵1槽)舊村糞民怪一扔事散一柱議研資鼓金鍬的參核咽算(勵(lì)2表)狼財(cái)叫政雀補(bǔ)片助珍收繩入嚇、鍬公敞積嫂公侮益促金蠟的瞞核簡算(舒3累)杯區(qū)扒分聽財(cái)蔑政婦補(bǔ)嫂助克收娃入聾與燥公怎積悔公稠益授金爛的法核余算血內(nèi)鳥容一蛇事桂一魔議脈資頁金翁例英題村群集舅體清經(jīng)答濟(jì)擋組廁織栽通辛過翠一逮事巖一種議葛籌去資烘籌蘭勞叛方彩式吊修販水頸渠甚,洪按紐奉人粥均痰1頃5輔元隊(duì)標(biāo)戰(zhàn)準(zhǔn)豪收輔取悅一犯事背一卵議熟資塔金柔,會(huì)全珠村到共肥計(jì)國4贏0遼0丹0碼人煮,剖款世項(xiàng)舉全萌部喊收鹿齊柿,典存駛?cè)霛撔耪f用壤社礙。志修貴水釋渠寬共湖發(fā)捷生曉5的0灰0彈0爺0辨元跌費(fèi)性用書，冰用抱銀章行謠存與款魄支襯付鬧，享共丸投蒙入岸勞久務(wù)慕4洲0喊0夕0肌個(gè)副工朽，璃當(dāng)濁地茂勞床務(wù)物價(jià)清格郊標(biāo)勝準(zhǔn)紙為供1唯0蠢元垃∕凈工闖，記現(xiàn)李已虛完蹦工熄結(jié)黑算帥，練編燒制薄會(huì)抵計(jì)夏分威錄眠：一慶事災(zāi)一釋議誤資灑金曬例包題籌回資懲方悟案老通據(jù)過孟時(shí)借敗：挎內(nèi)億部齡往梁來眠—靜各異村依民睜6肥0孤0肆0烏0滑元貸頁：前一翅事券一志議婆資鍛金玩—偶修呆水斤渠詞6趨0滾0僻0麥0庫元收喜到郵籌釋資炕款悟時(shí)借牲：箏銀詳行緞存哭款忙6剛0緩0坦0牧0腫元貸字：愿內(nèi)儲(chǔ)部冷往瞧來磚—摧各竄村簽民某6濟(jì)0欠0閑0倦0府元一貌事促一付議育資仔金浩例轎題支蛾付磨工槐程輕建道設(shè)努費(fèi)盞用網(wǎng)時(shí)謀：借泊：古在碌建裁工爸程主—字修五水掌渠們5券0節(jié)0澡0功0止元貸放：篇銀洞行江存六款頑5鎮(zhèn)0掉0噸0論0希元發(fā)樂生香勞妹務(wù)董投暴入煤時(shí)借紗：沖在噴建摔工殲程聞—著修職水忙渠庭4聲0閑0由0莖0涌元貸旺：必公貧積搞公額益接金白4提0命0股0尚0找元一勢事雖一睡議躁資趙金妖例僅題完問工烘結(jié)蘿算指時(shí)借矮：醫(yī)其孔他障支咽出攻9廈0質(zhì)0伶0執(zhí)0貸元貸說：斬在漏建平工糟程姨—鴨修掛水忍渠礦9修0獅0餐0買0炮元同巨時(shí)拐將勿一膽事送一乒議愛資網(wǎng)金浴轉(zhuǎn)它入軋集能體遼積偷累借稿：信一恩事螞一掘議慨資乘金個(gè)—泛修純水底渠喬5菠0曠0泰0逮0鞭元貸羨：餐公海積臘公目益兇金蘿5穩(wěn)0題0驚0懲0躺元項(xiàng)樂目奮完兵工召如呈一侄事鹽一哭議驅(qū)資班金焰余急額鎮(zhèn)較侍大代應(yīng)蘇退極還筐農(nóng)孔戶擺，集借拐一購事斯一唉議撐資攏金紅，夢貸麻：獨(dú)銀西行蘇存摸款蓄，沿如珠余魂額掠較烏小妥，婦可養(yǎng)征究得腹村綿民竄同嚇意掉或豬村勤民謊代蒜表錢同秀意斯，凝轉(zhuǎn)嘩用胖于證村尺內(nèi)刮其嫌他損一戶事常一灶議必資獅金描項(xiàng)朗目金。2奶.鳳資輪金帳籌竭集敢業(yè)傍務(wù)芬核壇算培從訓(xùn)際要多求（滾1疲）澡區(qū)轎別溪來熔源憲不團(tuán)同茂的趨資憐金震籌李集橋渠狀道（著2攔）宣講兆明躺各斑類懇業(yè)已務(wù)絞核腦算軟應(yīng)寨設(shè)姓置落的愈賬到戶庫和脈賬繁戶夾的成運(yùn)遭用（突3粗）鋸舉句例杜講遇解3業(yè).散投導(dǎo)資綁業(yè)榴務(wù)覆核舅算培軌訓(xùn)期內(nèi)高容（慶1壟）刊投芒資混取突得廈的材核艙算（冒2輔）赴股賺利爬、鑒利乳息癢的升核維算（鎖3倉）描投既資櫻收細(xì)回擦的侮核宮算3精.死投蠶資問業(yè)央務(wù)泄核扁算培歇訓(xùn)昌重秋點(diǎn)肝與移難黨點(diǎn)投脹資吹的溜取令得培睡訓(xùn)借要臂求調(diào)佩查遲了網(wǎng)解養(yǎng)當(dāng)瞇地崗村昂組映織踩投搜資襲業(yè)叼務(wù)女的倚發(fā)遣生饑情啦況真，橋根隱據(jù)姻調(diào)牲查寶結(jié)綱果保進(jìn)顆行粒該修項(xiàng)廣教遲學(xué)祝內(nèi)濟(jì)容袍的殿調(diào)悠整桶，寫在皂講激明置投咬資允業(yè)檔務(wù)孔核各算活規(guī)嘴則照的惰同時(shí)時(shí)商，沃提妥示釋投趙資矮的稠風(fēng)窩險(xiǎn)太，棋該獅部墓分厘內(nèi)悄容芬不舟易衫過出深煌。4疤.蒜庫灶存勇物冰資知與彩固隸定群資痛產(chǎn)酬核遼算培企訓(xùn)痛內(nèi)飼容（鉆1更）臂庫喬存悅物叉資努的榆核贈(zèng)算圈：川包決括溝庫貴存淺物削資榆取序得磨、黎發(fā)筍出額、坊清望查露的映核歌算；（塌2混）怖固支定辣資建產(chǎn)火的獵核講算餡：恭包虎括刮固紅定狗資撓產(chǎn)圖增郊加吸、螺折灣舊戴、拳清鏈理教、任減咸少碎的母核急算。培慰訓(xùn)回重渾點(diǎn)敗與頁難罩點(diǎn)（病1邀）句庫筒存曾物平資揪取剃得配與辯發(fā)差出怠的周計(jì)匠價(jià)；（語2濾）集固小定痛資消產(chǎn)寇折床舊闊的勞計(jì)就算悄方窮法。4借.變庫至存冰物規(guī)資犧與冷固纖定礎(chǔ)資黃產(chǎn)蜜核享算培搬訓(xùn)儀要昏求（買1轉(zhuǎn)）蝕明庭確找?guī)靻柎娓锓寿Y茶、宿固尖定胞資崇產(chǎn)賴的遠(yuǎn)概溜念致、牽計(jì)處價(jià)軟方牲法仆、土核廊算晌要姻求；（渴2姨）萬通紅過雪調(diào)拔研土，戲了稱解彈村財(cái)組姨織王庫叉存路物棉資慨業(yè)核務(wù)接的沈情確況貍，筍如爽村寬組弦織幟沒鏈有睡庫令存平物蕩資縣業(yè)松務(wù)淡，地則物通費(fèi)過赴舉召例伯說煮明姓庫棍存碧物暫資隆核煌算敬的堅(jiān)要蛛求；（爺3械）克通接過躁調(diào)繁研漂，象了載解暢村間組澡織襯固躺定捉資層產(chǎn)餡業(yè)繼務(wù)魚的翅情灣況才，稅針辜對(duì)術(shù)其臉不紹規(guī)旬范冠的葉情誤況枝進(jìn)既行被規(guī)意范懼處絹理憐。5逃.朵農(nóng)窩業(yè)匙資累產(chǎn)欠核姜算培彎訓(xùn)縫內(nèi)藍(lán)容（洽1痰）倆農(nóng)戲業(yè)烏資監(jiān)產(chǎn)廁的逼內(nèi)立容源及縫分商類（封2賓）橡農(nóng)初業(yè)民資析產(chǎn)構(gòu)的改計(jì)旁價(jià)（鉤3竿）升林遍業(yè)健資催產(chǎn)仇的沫核鉆算①淺經(jīng)死濟(jì)腿林才木繁的芒核維算②向非裂經(jīng)牛濟(jì)觸林尖木燒資象產(chǎn)證的氧核脊算（寸4秒）旁牲伍畜亞（臥禽短）胃資較產(chǎn)剛的幻玉核刮算①約幼拖畜序及巾育刑肥畢畜優(yōu)的四核成算②歸產(chǎn)束役呢畜圣的戲核鐘算5陽.色農(nóng)檢業(yè)談資死產(chǎn)災(zāi)核該算培屠訓(xùn)五重踢點(diǎn)眠與誕難早點(diǎn)（悼1天）寨非賽經(jīng)寨濟(jì)辯林膏木璃與神幼開畜壟及牢育企肥戀畜買的蓮特唇點(diǎn)（從2扎）職經(jīng)睡濟(jì)掃林曉木膊與濱產(chǎn)猜役鞭畜抖的武特薄點(diǎn)（擔(dān)3嬸）除農(nóng)扁業(yè)抓資簡產(chǎn)河的淺計(jì)原價(jià)（聲4滑）偽農(nóng)姥業(yè)桌資叼產(chǎn)慈核識(shí)算暖的漢原郊則農(nóng)湖業(yè)目資豪產(chǎn)他例咬題村鹽集漫體教經(jīng)涉濟(jì)炎組配織準(zhǔn)2娘0熔0臨4扎年果1克月卡購冤入貪幼嘴驢床1憶0正0孝頭慢，亡每摔頭鳥幼寇驢斥4差8痛0臘元伸，提運(yùn)耍輸籌費(fèi)恥2嚴(yán)0樂0籮0蔑元趙，防購炎入瓣5射0樹頭蕩幼捉牛利，片價(jià)剝值呼3澆0含0胸0頌0胸元算，揭全嬌部遞用促銀邊行強(qiáng)存圣款壞支亂付像。奔并順發(fā)挺生憂下倉列岸業(yè)積務(wù)碎：1獅、蟲2壞0相0話4疾年帥購藏買磨的盈幼倒畜繞發(fā)撲生然的跡費(fèi)真用添如截下順：算應(yīng)謹(jǐn)付糖養(yǎng)涼驢悶人徑員題工技資君1股0其0兔0港0風(fēng)元喇，捐喂鍋驢雷用組的忠飼餅料咽為蒸1印4鼠0兼0級(jí)0翠元癥；序養(yǎng)輔牛崇人瞞員庸工寸資誦1炮2待0管0歸0厚元艱，葡喂曬牛澇用殺的棍飼獄料鄰為亂1累8銅0武0怒0激元挪。2勞、悟2爭0全0孝4挎年粗1搞2鍋月盤3她1袋日疤，詢村矛集祥體責(zé)經(jīng)抓濟(jì)焦組救織碼當(dāng)顛年卵購銳買嫂的掃1勉0貢0祥頭鋒幼駛驢午已僅經(jīng)緊成秀齡絹，子轉(zhuǎn)悶為罵役葬畜評(píng)。3慚、斑2霸0災(zāi)0遞5熟年脹1隙月搭村層集教體豬經(jīng)升濟(jì)華組違織零飼腥養(yǎng)靜役殊畜放驢墾發(fā)催生雕費(fèi)顏用達(dá)1彈0附0立0藥0競元另。答用爆銀笛行穩(wěn)存伍款似支吃付才。4隔、燭2像0芹0處5傅年撲1侍月百3贏日尼，炎村巧集景體饒經(jīng)礦濟(jì)痕組棕織員開傾始康攤濾銷串役沈畜刊驢緩的語成犧本敗。調(diào)役突畜瞇驢壞預(yù)薪計(jì)誤使畏用幸8旅年癥，敘制傘度描規(guī)哲定逮凈踐殘亞值繳率怠為族成田本胸的童5演%濕。農(nóng)蘆業(yè)命資溝產(chǎn)檔例鴿題購怨買康借斧：赤牲闖畜樂（丈禽器）掩資負(fù)產(chǎn)—換幼密畜糾及論育澇肥癢畜揭—算驢裳5教0遞0嚇0沾0豬元—總幼賄畜刺及鼠育棵肥比畜項(xiàng)—甚牛哲3遼0錘0棗0斜0捉元貸崇：遣銀場行驗(yàn)存構(gòu)款倦8逝0顛0以0非0礎(chǔ)元1訂、勉飼帖養(yǎng)巾幼端畜斑及補(bǔ)育亡肥營畜借顫：否牲瓦畜愈（自禽偏）母資飽產(chǎn)—次幼效畜件及厚育列肥鉗畜妻—革驢會(huì)2晴4齊0問0櫻0垂元貸適：傲應(yīng)監(jiān)付睡工駕資歷1對(duì)0插0嫩0塌0譜元庫需存猶物儲(chǔ)資饑—米飼廳料做1研4晝0負(fù)0瓦0按元借澆：嘉牲律畜擾（莊禽那）信資揚(yáng)產(chǎn)—吵幼娛畜慮及紐奉育葉肥撈畜堤—慢牛桐3逢0繼0生0考0叉元貸向：弟應(yīng)還付殿工煌資冬1航2貓0關(guān)0負(fù)0權(quán)元庫瓣存諒物落資?！?dú)怙曄淞掀?瞎8癢0藝0健0述元農(nóng)粒業(yè)膠資書產(chǎn)炊例土題2光、請(qǐng)轉(zhuǎn)攝產(chǎn)改役肯畜借憐：壞牲澆畜殃（儀禽腳）獎(jiǎng)資佛產(chǎn)—點(diǎn)產(chǎn)急役粘畜顧—冰驢指7腎4套0僑0候0柿元貸碎：注牲筆畜立（召禽褲）蔬資縮慧產(chǎn)—辣幼圖畜撒及身育拋肥托—喜驢悉7足4勝0凡0姑0手元3暢、惠轉(zhuǎn)圍產(chǎn)裹役父畜冤發(fā)憤生痰飼船養(yǎng)充費(fèi)借動(dòng)：慣經(jīng)本營熔支燙出僅1做0飾0疑0涂0效元貸比：稻銀近行滲存彩款慘1戒0舞0蔑0提0瞎元4糊、傳攤隸銷凱成謹(jǐn)本每多年截?cái)偙沅N尊的格金撞額梯：敵7地4攤0恭0涌0觸×嚇（滲1爐—片5昏%唯）步÷揪8倆＝沾8勾7盡8杰7篩.臟5推元每街月嗽攤后銷暗的蛋金組額巷:升8仿7高8倚7顏.蘆5奸÷濾1盒2膨＝線7免3撐2該.型2泥9另元借吉:勉經(jīng)貧營蝕支電出羽7扒3廟2漲.絲式2弊9壓元貸忙:觀牲獲畜接（匆禽四）訊資甩產(chǎn)—懷產(chǎn)優(yōu)役天畜舉—啄驢河7拔3酒2翻.略2扇9哥元5緒.坦農(nóng)延業(yè)照資量產(chǎn)慈核父算培導(dǎo)訓(xùn)挺要規(guī)求（狂1岔）兩分常析極林狗業(yè)勝資嶄產(chǎn)介、捉牲齡畜棒禽譯資壯產(chǎn)耀的銀不江同多特訊點(diǎn)太，爽從怠而屯總鼠結(jié)勝出挖二猴種柱四惹類請(qǐng)資藍(lán)產(chǎn)物會(huì)升計(jì)幅核刑算怖的勇原望則；（爭2技）穿從孔農(nóng)話業(yè)榴資騙產(chǎn)查的艇生堡物慕性送成伯長扣角勞度皇按渾照指農(nóng)玻業(yè)貓資翻產(chǎn)清取葵得叔、咐培計(jì)育訴、憲育案成償、啦銷歡售柜的海過潑程趟進(jìn)慎行角有距關(guān)當(dāng)業(yè)未務(wù)近的陵講淡解；（鍬3鍵）俯根訪據(jù)倒調(diào)筐研績情域況巖，京對(duì)欺當(dāng)呆地結(jié)村稻組裹織頃經(jīng)寒營婚的倡主沙要?jiǎng)P農(nóng)象業(yè)緒資愁產(chǎn)菊進(jìn)飾行擱重摘點(diǎn)作講信述。6疤.插生不產(chǎn)枕過貞程喝業(yè)尼務(wù)衰核蔬算培胞訓(xùn)里內(nèi)即容（圓1蹤蝶）成死本俯核猾算宿程憂序（匆2窩）容成虎本俊計(jì)套算測賬坑戶蜂的崖設(shè)炮置（澇3賴）燒生抹產(chǎn)齊(彈勞茅務(wù)舟)掙成牌本章的擦核訪算①戶農(nóng)棗產(chǎn)亦品哥成晉本移的漠計(jì)矛算②巾工訂業(yè)吊產(chǎn)擦品銜成公本笨的兼計(jì)瀉算③餐勞標(biāo)務(wù)征成敵本答的位計(jì)評(píng)算6譜.觀生韻產(chǎn)緣瑞過火程戶業(yè)柔務(wù)應(yīng)核虜算培勤訓(xùn)總重暖點(diǎn)就與睜難胡點(diǎn)（由1怖）們成宋本煌項(xiàng)檔目晃（續(xù)2?。[成豎本撈計(jì)川算夏方活法培具訓(xùn)互要桑求（扛1蹄）徒以乘工慶業(yè)錘品禾生未產(chǎn)棋為克例根，球講斤明身產(chǎn)鏡品蒼成緞本糖的歇構(gòu)復(fù)成營項(xiàng)塘目填，妄并悲通怠俗且地彼介慎紹價(jià)成舌本芳計(jì)熄算聯(lián)的瘡過逢程悼與忌方隙法；（咳2蘇）災(zāi)生妄產(chǎn)酒計(jì)混算紹業(yè)泊務(wù)造在季一橡般般地捎區(qū)誰不根是騾重侄點(diǎn)腿業(yè)揪務(wù)期，牙所爬以