會(huì)計(jì)賬務(wù)處理程序

第七章會(huì)計(jì)賬務(wù)處理程序歡迎大家步入會(huì)計(jì)學(xué)殿堂學(xué)習(xí)目標(biāo)：知識(shí)目標(biāo)：了解各種賬務(wù)處理程序的基本特點(diǎn)、優(yōu)缺點(diǎn)及其適用范圍；理解各種賬務(wù)處理程序的賬務(wù)處理過程；熟悉各種賬務(wù)處理程序下憑證賬薄的設(shè)置。技能目標(biāo)：采用記賬憑證賬務(wù)處理程序和科目匯總表賬務(wù)處理程序處理經(jīng)濟(jì)業(yè)務(wù)全過程。內(nèi)容提要：第一節(jié)會(huì)計(jì)賬務(wù)處理程序的概念與種類

第二節(jié)記賬憑證賬務(wù)處理程序

第三節(jié)科目匯總表賬務(wù)處理程序

第四節(jié)匯總記賬憑證賬務(wù)處理程序

第五節(jié)普通日記賬賬務(wù)處理程序第啊一焦節(jié)卻會(huì)搖計(jì)瓜賬先務(wù)薄處徐理錘程芳序賢的織概管念惱與磨種鄰類任膊何慨一貢個(gè)藏會(huì)么計(jì)少主戀體鑰在啞進(jìn)過行蘿會(huì)施計(jì)貍核停算泡時(shí)典，費(fèi)都劣要東填壯制避和慚審鋼核僻會(huì)殲計(jì)楊憑繪證下和勁登降記腿賬便簿盈，行對(duì)喝經(jīng)險(xiǎn)濟(jì)言業(yè)緣瑞務(wù)鴿進(jìn)修行夕不宿斷戀地虹歸保類走、嬸加暈工箏整掘理相、解匯潛總吩綜扣合妄，具形吧成婆系葛統(tǒng)哄的貍核閉算氏資醫(yī)料陣，膝再皆將酷這搬些只核票算衫資挨料似按杜照糾規(guī)及定背的支指啞標(biāo)墨體忙系傾進(jìn)潮一蠢步首歸紗類兇、倦綜婦合廳，寧形趣成支報(bào)徑表捆。根在吳整陸個(gè)串過評(píng)程掩中靠，賄有彈不虹同飾類另型像、正格奇式植的盤會(huì)努計(jì)急憑擠證統(tǒng)和葉會(huì)勵(lì)計(jì)調(diào)賬涌簿居可層供燙選丑擇頓。嘗把院不棍同涌的剃會(huì)超計(jì)舟憑散證決組療織芬、亡會(huì)批計(jì)聞賬達(dá)簿報(bào)組休織勇按攜不里同命的涼記怨賬遮程及序胖和小方餓法唇結(jié)鑒合貪在阻一既起偽，千就惰形尾成極了濟(jì)不逝同倚的撕賬芝務(wù)兩處抗理眉程礙序犁。一朵、途會(huì)獄計(jì)完賬輸務(wù)蒼處吧理載程制序遺的亦概喉念也攪稱耳會(huì)喉計(jì)高核載算急程樸序蜻、籌記嘉賬仿程車序改，萌是氣指斷會(huì)黎計(jì)費(fèi)核尖算睡中未，糊會(huì)朽計(jì)驢憑唉證屯、黎會(huì)謎計(jì)俗賬任簿僻組習(xí)織丸、嗎記破賬通程憑序企和毛方膚法融相忙互橫結(jié)怖合理的篩方括式瘡。會(huì)憂計(jì)該憑是證溪組質(zhì)織裕是紡指鴉會(huì)響計(jì)殖憑灶證墓的縣種橫類永和甚格孫式商以刺及導(dǎo)憑側(cè)證圖之表間掀的鈔相燙互已關(guān)蠟系靈。會(huì)牧計(jì)躁賬日簿綢組吹織酒是另指爆會(huì)碎計(jì)共賬換簿架的異種巴類拍和宋格面式維以點(diǎn)及她賬吐簿墾之忍間芝的謀相載互依關(guān)酸系扇。記影賬村程疼序附和汗方絲式法抵，僚是巡壽指動(dòng)從捆填結(jié)制擦、絮整熊理壺、遵傳棗遞勉會(huì)死計(jì)眾憑蝴證歉，熱登巧記擦?xí)?jì)驅(qū)賬標(biāo)簿吹，膝到俱編貴制就會(huì)清計(jì)厭報(bào)碧表咳整從個(gè)惜過砌程振的婆工慌作廚順脆序仇和額方淡法茂。二怒、反會(huì)億計(jì)國賬統(tǒng)務(wù)惑處異理飲程帽序私的裕要柄求（愈1勸）懷必拿須厚適浩應(yīng)株單褲位用本漢身蹤蝶的競(jìng)經(jīng)捐濟(jì)城活配動(dòng)墻特蹦點(diǎn)淘、從規(guī)傷模減的碧大享小律和踢業(yè)遍務(wù)玩的破繁寸簡再情隊(duì)況刮，辜有頂利境于陣會(huì)怒計(jì)痛核簽算樂的蜜分但工憲，服建炕立柜崗困位帽責(zé)禁任樂制更。（限2手）液必乘須家適推應(yīng)公本云單曾位佛、膏主可管渠部監(jiān)門枝以舌至套國樓家校管萬理烈經(jīng)陽濟(jì)谷的隊(duì)需輩要請(qǐng)，快全剛面哭、材系伶統(tǒng)傘、魯及單時(shí)撈、選正旺確勢(shì)地碌提禾供邊反圍映愿本探單哪位勝經(jīng)黨濟(jì)攻活此動(dòng)富情掠況峰的竹會(huì)扒計(jì)忍核桿算揭資職料傍。（蘿3擴(kuò)）死必堪須揚(yáng)在鏈保娘證送核暴算意資搞料無正鵝確傻、銀及您時(shí)臣和乏完岸整校的畢前膚提剃條孩件潮下漏，版盡茂可似能位地杯簡懂化葡會(huì)乞計(jì)竿核色算譽(yù)手遞續(xù)貼，嫂提信高駐會(huì)魔計(jì)社工兵作蝕效執(zhí)率終，名節(jié)漫約鼻人阻力周物煌力尼，雞節(jié)烈約格核喇算米費(fèi)春用妻。三鮮、席會(huì)田計(jì)追賬鍛務(wù)污處侵理滾程閣序蘭的錘種懷類（能1翁）腔記峽賬葡憑鑼證塔賬愉務(wù)搞處販理休程禁序（遲2楚）畝科仙目布匯強(qiáng)總冒表巴賬賭務(wù)鍛處污理象程姓序（蔑3功）輛匯怠總鬼記置賬擱憑疤證傍賬絕務(wù)隸處挎理娛程遼序（垃4岔）宰普悉通短日舟記趴賬際賬短務(wù)罵處喪理介程親序第帳二卡節(jié)喊記腎賬窩憑馬證逼賬絨務(wù)槳處判理翠程長序一撲、何記秘賬是憑盞證禾賬潛務(wù)得處毒理宴程阻序夏的己特夠點(diǎn)記艘賬載憑不證茂賬撈務(wù)俱處欣理宴程包序齊是侮指研對(duì)扯發(fā)押生墳的斜經(jīng)情濟(jì)魂業(yè)飄務(wù)柴，層先婦以耽原好始蘿憑辣證藏或植原懷始烤憑浩證游匯排總信表勻編價(jià)制閱記羞賬回憑挖證降，商然譯后縱根繪據(jù)厚記垃賬佛憑嘆證影逐披筆鮮登督記五總悲分堪類臂賬猴戶疼的留一戀種顧會(huì)側(cè)計(jì)茶處姜理宴程董序圈。其蚊顯黑著界特詳點(diǎn)某是貍：桌直倆接濫根腐據(jù)抱記笛賬激憑約證統(tǒng)逐錢筆久登軌記筆總耳分僅類諒賬急。二派、慨記贈(zèng)賬茫憑裹證良賬括務(wù)敵處壞理州程減序胃下第憑略證鹿、接賬陶簿民的吵設(shè)葉置挑及夢(mèng)格戴式（姐1鹿）抹記言賬愧憑攜證尚的市設(shè)巴置池：閑可蟲以畏采卵用騙通登用財(cái)記女賬辮憑逢證筋，撐也報(bào)可翻以拜采砍用恒收塌款軌憑喊證泳、專付等款殿憑罰證吊和紋轉(zhuǎn)許賬攝憑腥證虛。（雅2醬）小會(huì)餓計(jì)繁賬沫簿界的捐設(shè)紀(jì)置掌：謙需幻玉設(shè)襖置咽現(xiàn)安金腫日批記猴賬綢、亮銀方行乎存震款席日朽記匠賬記、剝總瞞分絡(luò)類農(nóng)賬泛和氏明朋細(xì)恨分陪類森賬布。（靜３遷）贊現(xiàn)灣金郵日帥記灣賬素、愉銀痕行學(xué)存素款梢日幟記錯(cuò)賬福采央用宵三項(xiàng)欄紡式鐘；何總才分質(zhì)類校賬談按漢規(guī)乳定啟的林會(huì)嗚計(jì)貓科瞇目牧開脹設(shè)消，站采鎖用固三咳欄交式烈。半明落細(xì)守分哲類晉賬淹則撞可健以燦根巨據(jù)戲經(jīng)適營寸管消理朱的晃需別要挽分餐別胡采條用盆三貼欄推式蓬、苦數(shù)贊量克金役額凍式陳或題多頁欄觸式休。三奪、憂記弄賬跑憑增證濃賬辣務(wù)萬處臉理察程燭序?qū)５拿詈朔核阕诓较搀E（頑1溪）僑根粉據(jù)睡各卷種春原船始低憑咳證言或恥匯庭總渣原宮始愁憑凝證吩，男編教制饒記司賬夜憑嶄證主。（柳2勝）宰根誘據(jù)榜收奧款取憑示證董、饑付狐款根憑筐證呆及登所搞屬鬧原捎始翠憑妥證筑，星由語出禍納機(jī)逐河筆萄登背記賞現(xiàn)負(fù)金吸日芽記踩賬暮和夸銀汗行知存日款嬸日咬記們賬座。（則3護(hù)）欄根秩據(jù)員記昆賬勞憑和證嗚，跌參卷考屠原愧始津憑共證親或竊匯擺總秀原栗始喊憑知證旬，做登繡記裕各史種州明骨細(xì)歐分盼類漲賬封。（確4良）帆根疼據(jù)糟記嚷賬次憑魄證菠逐尸筆捆登貍記塊總艙分謙類沫賬溫。（惠5督）程月縣終狗，襲將怕現(xiàn)家金辛日咳記棗賬賤、術(shù)銀炎行汽存收款慰日夸記責(zé)賬毫的巧余洽額蝕以矮及匹各甘種涼明隆細(xì)甚分械類貿(mào)賬層戶督余宵額周合美計(jì)咽數(shù)恐，趁分奪別科與返總米分并類睜賬妄中跪有炸關(guān)哥科耽目靠的媽余雅額村核代對(duì)針相固符籮。（餐6渡）遣月斃終后，切根弊據(jù)它核券對(duì)婆無宿誤扣的跡總冶分停類曬賬頃和億各企種蝦明韻細(xì)燒分灶類兩賬至的黑記耀錄紙，協(xié)編昂制略會(huì)混計(jì)除報(bào)過表殊。記周賬隊(duì)?wèi){獸證丘賬極務(wù)逝處撇理塑程葵序護(hù)流側(cè)程書圖記肢賬井憑廳證六賬借務(wù)別處妥理鵝程勇序芽的棍適地用梨范盡圍記久賬寇憑來證土賬肝務(wù)珍處屋理娃程欣序根的喪優(yōu)斜點(diǎn)渡是設(shè)：劣方漏法膨易現(xiàn)掌學(xué)握絹，火簡遭單賢明店了禍，鹽手缺續(xù)茅簡文便氧。師總喇分臭類坦賬熔較拼詳容細(xì)誕地粗記洋錄輝和建反謎映驗(yàn)經(jīng)瘋濟(jì)逼業(yè)沫務(wù)謎的懼發(fā)輝生洲情伶況懶，養(yǎng)過訴程仔清卷楚裙，郵便票于猴查扮對(duì)侵賬越目挖。不間足虜之煉處清是冬由異于唯總要分呼類酸賬擔(dān)是緞直廉接狠根鹿據(jù)蜜記娛賬社憑祥證帳逐域筆服登冊(cè)記爐的心，栗如乒果腐企直業(yè)撤規(guī)寄模溝大厲，蹲記嗚賬臭憑訓(xùn)證泉多柴，侍登衛(wèi)記扁總邁分鈔類杯賬氧的秋工王作貫量釣就仆很嗓大擱。在瓶不認(rèn)實(shí)呈行學(xué)會(huì)粱計(jì)凍電仿算侵化補(bǔ)的瘡手國工胖記辟賬深情鼓況呢下秤，膝這耀種您賬帝務(wù)窮處款理債程盾序爬適問用項(xiàng)于爪規(guī)菊模午小弓且算經(jīng)累濟(jì)停業(yè)舞務(wù)都較陵少駕的躺單禿位芳。第物三座節(jié)聰科騎目濱匯零總澆表趨賬孟務(wù)陳處達(dá)理很程海序一粘、刻科租目悅匯災(zāi)總游表亦賬衰務(wù)血處腐理類程遍序繡的口特摔點(diǎn)科寫目幣匯簡總胡表錘賬南務(wù)畫處投理歐程妖序噸是腦指蟻對(duì)耽發(fā)揚(yáng)生弦的滴經(jīng)討濟(jì)擦業(yè)油務(wù)聞，便首塘先舍根躺據(jù)供原嫌始豬憑敬證幟或球原數(shù)始莖憑乘證短匯焰總亦表蠶編腐制片記批賬虧憑絨證繭，水然梯后繁根萌據(jù)葵記稻賬留憑剪證稿定漆期睬編犧制州科膽目矩匯怨總神表氧，垮并懶據(jù)般此軟登尿記碑總提分牢類男賬僑的朵一騾種異會(huì)施計(jì)精處泊理壟程妥序受。顯很著果特雷點(diǎn)少是約：將定葵期勢(shì)將復(fù)所禿有淋記介賬堤憑本證指編柄制沃成遞科習(xí)目升匯拼總貧表的，肝然熊后鉛根摩據(jù)狡科憲目果匯儉總警表壩登繡記丈總皇分承類頁賬旋。二滴、鼻科鍵目聞匯番總今表吐賬蛾務(wù)免處岡理效程咳序儉下思憑繁證與、損賬杰簿樸的辱設(shè)森置惹及動(dòng)格亮式（泊1游）伙記鵝賬物憑堵證呆的烈設(shè)帥置克：覆可妹以捐采盤用稈通逗用魯記艇賬年憑權(quán)證鄉(xiāng)豐，懲也厲可眉以音采院用宇收孔款評(píng)憑迷證謎、蒜付搜款考憑賢證評(píng)和脫轉(zhuǎn)賢賬篩憑斷證熟。將為萄了炭定兩期旨將備全鮮部遷記起賬移憑布證岔進(jìn)躍行管匯根總款，敵還宏應(yīng)篩設(shè)秋置污“科舍目憂匯蹈總恐表”度。（亡2鬼）離會(huì)炒計(jì)塊賬盈簿籮的桑設(shè)霉置濁：摩在闊科隊(duì)目桶匯合總達(dá)表是賬蚊務(wù)葉處遼理細(xì)程宣序柄下絞，朵需肌設(shè)筐置滅現(xiàn)秋金靈日陰記愿賬災(zāi)、寬銀豈行蛾存燒款校日味記寬賬粱、?？倲喾衷u(píng)類倉賬粘和給明貝細(xì)齒分餓類滋賬梁。（瓦３陵）矮現(xiàn)絕金喂日指記僻賬厭、拌銀階行籌存碰款私日浴記雹賬柄采聚用洞三撒欄追式優(yōu)，閣總梨分纖類彎賬芳采按用良三窄欄圈式勉，撞不攝過品，圈由萬于撤不凡反眉映攤各橡科歌目氣的鼠對(duì)滅應(yīng)匠關(guān)趟系脈，債總錢分李類詳賬嬌采番用瓶不狹設(shè)囑“掩對(duì)氏方換科嚼目劇”覽的積借掘、歉貸子、期余察三酬欄膽。謹(jǐn)明燃細(xì)仙分屋類步賬骨根然據(jù)西經(jīng)斧營辛管熔理難的心需罵要們分店別牙采濕用級(jí)三分欄妥式稼、默數(shù)蓬量棄金草額降式她或死多動(dòng)欄危式頑。三笨、岔科專目板匯康總訊表毯的夫編概制孫方雖法科武目堤匯各總藥表佩是陜根嚴(yán)據(jù)似一畝定餐時(shí)績期見內(nèi)遼的罩全貓部撕記無賬僚憑露證俱，忙按劈燕科塵目墳進(jìn)讓行裳歸火類限編門制鍬的閥。毅在磨科畝目修匯帳總菊表粗中它，湊分分別吐計(jì)碑算閃出晃每名一倡個(gè)介總深賬屠科擁目捉的刮借軌方羞發(fā)廁生脂額醉合非計(jì)榮數(shù)版、喂貸朱方虎發(fā)荒生敞額引合濕計(jì)貧數(shù)品。告由棄于禽借含貸損記介賬穴法仆的倘記敲賬阿規(guī)勺則繡是秀“唉有鞋借曉必竄有貍貸喬，射借率貸飼必涉相呢等曠”鞭，亭所燭以銷在母編棍制寬的岔科很目仇匯滲總立表耗內(nèi)蚊，步全配部析總房誠賬則科敗目場(chǎng)的糧借淡方侵發(fā)盡生赤額纖合杠計(jì)搞數(shù)餅與催貸旨方障發(fā)蘋生方額速合忽計(jì)程數(shù)箏相跡等叔?？齐s目啟匯妨總追表哭可蹤蝶以制每齡月鑄匯傾總尼一劇次窗，愛編僅制臺(tái)一挺張?jiān)儽碇?，寇其跟格鵝式盜見剩表杏7耐-特1諒。依梳據(jù)可科盾目惑匯輩總伏表辭，航登甚記豬總爬賬遠(yuǎn)：科毛目腰匯輝總平表感也皆可在以泡每賓旬戚匯御總雕一塌次樓，佩每斑月器編茅制雪一產(chǎn)張威，肝其多格刃式恢與投內(nèi)事容例見奇表劃7筑-饅3森：四割、設(shè)科耽目留匯潛總競(jìng)表除賬核務(wù)暮處嫩理疏程勿序增的耐核傘算泡步蒙驟（睜1序）嶄根矛據(jù)予原籠始響憑柜證節(jié)和智匯宗總供原時(shí)始爽憑檔證屬，憲編恨制篩收爪款怎憑恨證鋒、傭付康款臟憑笨證厘和埋轉(zhuǎn)辱賬跡憑瞞證倘等糖記廈賬籠憑業(yè)證紐奉。（稿2務(wù)）權(quán)根榨據(jù)膀收啊款盼憑魂證躬、噸付艙款饅憑稱證天及僅所蘋屬搞原旗始誓憑斥證茅，裕逐順筆陷登括記他現(xiàn)壘金殺日餡記箭賬腥和艷銀卸行飼存仁款需日漿記絡(luò)賬羅。（請(qǐng)3債）吩根唇據(jù)探記掘賬磁憑者證閉，四參閥考鵝原贊始沉憑頌證肝、另匯摸總家原裂始傍憑側(cè)證鳳登節(jié)記榴各燥種蔥明統(tǒng)細(xì)腳分賺類英賬膠。（株4似）稱根外據(jù)機(jī)一脫定鄉(xiāng)豐時(shí)鵲期慨內(nèi)衛(wèi)的懇全伍部嚇記衰賬老憑嘩證什，史匯返總諒編合制思科蠅目喊匯予總航表晨。（追5五）稍根晌據(jù)膚定鼓期蹄編志制述的窮科繼目遞匯裙總家表籍，辛登康記慣總婚分量類疤賬蓄。（聰6鼻）具月嘩終井，度將資總反分歸類刑賬畜分須別耕與亭現(xiàn)孫金為日界記衰賬掠、粗銀禍行雀存譽(yù)款潑日帶記超賬羽和奏各費(fèi)明寨細(xì)咐分碌類觀賬耳的謎余壩額稠核偏對(duì)瓣相涼符冷。（紫7烈）狹月軍終蜜，蘿根渠據(jù)幸核布對(duì)啦無制誤震的顆總待分不類爪賬帳和擾各絕明編細(xì)劣分趣類默賬兇的焰記杠錄股，趣編歌制小會(huì)擁計(jì)狠報(bào)腰表叢?？莆昴勘﹨R刷總勇表樸賬扶務(wù)斃處城理郵程課序耕流計(jì)程呢圖四耗、牲科鏡目艷匯刊總吉表完賬牲務(wù)每處騎理島程辦序厭的遍適亡用不范河圍科駝目貨匯族總灑表屑賬堅(jiān)務(wù)雪處摩理削程紡序項(xiàng)的挨優(yōu)藏點(diǎn)捷是奧：歲由綁于耐總待分腔類纖賬夕是尺根裝據(jù)屯定賣期掌編稿制絞的?？颇衬繘鰠R音總征表屬登醉記走的星，昆大束大長減腹少疼了裳登芽記煩總珍賬喇的床工建作擋量閃。其即不勾足污之紗處扣在降于甚：戶科伴目芽匯亮總手表致是愧按性總杏賬皺科奴目失編嘩制卸的釋，詠只占能沖作殖為葉登午記島總悄賬今和明試歲算宅平是衡側(cè)的草依顫據(jù)填，曬不棗能圍明芹確惑地穿反備映爆賬穗務(wù)既的充對(duì)騙應(yīng)郵關(guān)譽(yù)系在，棍不昨便菌于民分而析茂和頃檢性查棒經(jīng)啊濟(jì)妄業(yè)份務(wù)催的泡來和龍片去辜脈疾，何不卸便貞于曠查緊對(duì)捆賬洗目椒。所濫以丟，限這世種茂賬椒務(wù)播處攀理買程捏序陷一謝般吐適釘用掌于桑經(jīng)身濟(jì)漸業(yè)堅(jiān)務(wù)扶量川較則多粗的蟻經(jīng)燒濟(jì)息單芽位魯。第掃四體節(jié)從匯衛(wèi)總街記監(jiān)賬僅憑貝證貧賬或務(wù)傲處四理區(qū)程舌序一海、敲匯閥總荷記疾賬產(chǎn)憑許證盲賬鎮(zhèn)務(wù)蹄處察理固程陜序蔽的話特美點(diǎn)劫：匯尾總剝記棕賬角憑秋證餅賬般務(wù)俯處壤理伸程魯序曠是陷根需據(jù)覽原織始坡憑床證?；虔傇n始免憑肚證眼匯店總?cè)璞矶拙幵灾屏加洿┵~防憑堡證療，跨再肌根舅據(jù)鹿記尺賬偽憑沒證玻編些制截匯案總碎記勢(shì)賬唯憑犬證拆，輔然月后譜據(jù)擦以駕登辜記巨總炒分號(hào)類路賬粱的疤一巴種其會(huì)藥計(jì)雙處乞理膝程遇序驚。真它梢的腸顯對(duì)著春特央點(diǎn)擔(dān)是典：賊先憤根右據(jù)蛾記遵賬吵憑破證段定利期湖匯緩總句編塵制鈔匯潤總衣記伯賬越憑彼證專，樹期哭末幕再昂根截?fù)?jù)系匯著總巾記葬賬痛憑陡證壟登耐記屑總量分呆類鏈賬五。二咽、封匯指總乎記齡賬盟憑塵證悲賬段務(wù)富處債理胖程艦序棄下幻玉憑市證摩、巖賬附簿者的驢設(shè)多置容及鄙格潔式（勁1揉）起記絞賬公憑刪證樂的忍設(shè)安置題：四采奏用廉匯居總洪記農(nóng)賬途憑脫證鄉(xiāng)豐賬失務(wù)瘋處夢(mèng)理稠程宇序技，凡除腎應(yīng)意設(shè)悄置棋收侵款芬憑趣證測(cè)、娃付逮款畫憑葛證樣和門轉(zhuǎn)此賬鉤憑宏證艇外暈，簽為磁還羨應(yīng)候設(shè)癥置塑匯浸總汽收幣款繼憑秤證微、貪匯旺總毛付酸款婦憑兼證油和南匯藍(lán)總鑰轉(zhuǎn)幟賬碗憑摟證魂。（廢2暈）菠會(huì)馬計(jì)壩賬幟簿嬸的禽設(shè)牌置鳳：內(nèi)設(shè)熔置像的脆主磁要圖賬付簿柏包控括百現(xiàn)醋金討日視記愧賬香、忽銀控行床存兵款堤日際記迅賬碰、商總支分覆類護(hù)賬穗和籃明延細(xì)瘦分開類必賬罵。現(xiàn)竹金炭日榮記故賬隊(duì)、館銀推行屆存孫款恩日咳記遷賬艦采龜用瘡三崖欄島式補(bǔ)，吵明舉細(xì)首分敬類導(dǎo)賬借分鉛別丈采收用械三出欄候式輸、托數(shù)聯(lián)量疼金撥額兇式渠或罵多滴欄弄式腦。恥總絮分跟類念賬鑄采錄用間三脆欄嗚式作，挎需絡(luò)要蠻考腐慮憑各快科滑目裙的戶對(duì)洋應(yīng)贏關(guān)紐奉系換。三批、貨匯嶼總換記靜賬挨憑韻證輪的仆編牙制做方狡法匯嗎總消記阻賬棵憑幅證狗是袍根攔據(jù)乏記尸賬愚憑抽證飄匯綢總刻填耗制罵的遮。懼匯絕總丑的拉期既限碎一黨般拉不蹲超佩過蹲1芳0盼天虜，根每湊月腿至征少宗匯彩總辨3暮次鼻，代每下月睜編慢制粒一觸張藥，蚊月辱終碗結(jié)敘算胃合淡計(jì)綁數(shù)釋，寧據(jù)毒以湯登品記劑總災(zāi)分蘋類焦賬穿。差匯館總抖記輸賬無憑回證窯分霉為溫匯餓總潛收拆款謝憑舞證塘、駛匯宣總裁付泄款呼憑摩證暗和愧匯色總術(shù)轉(zhuǎn)迎賬雕憑宣證泉三姿種脊，隆其燈編伙制誕方久法弱如株下荷：（饑1載）煌匯印總陪收步款大憑槽證嘩：（狂2寒）毀匯生總追付群款調(diào)憑舍證棒：（化3裝）鉛匯高總配轉(zhuǎn)塌賬備憑縫證餅：四師、駕匯租總肝記安賬斗憑植證杰賬匹務(wù)沉處慌理強(qiáng)程作序解的狂核申算送步狗驟（戰(zhàn)1納）棗根宗據(jù)漏原醬始鐵憑握證減和呼匯熱總灰原壁始足憑賢證敵，疲編街制顛收賢款恥憑農(nóng)證距、刪付匹款滾憑灰證限和未轉(zhuǎn)匯賬漂憑宅證買。（號(hào)2武）煙根作據(jù)嶼收惹款淘憑尊證旺和寨付私款駁憑皆證琴，多登蹤蝶記票現(xiàn)克金鏟日置記沿賬旨和省銀耗行墻存償款植日憲記火賬獸。（留3擊）巾根勝據(jù)售記往賬胡憑聲證壩并不結(jié)雜合劃原側(cè)始允憑氣證昨、榴匯識(shí)總躬原胖始穗憑號(hào)證亂，麻登到記氧各復(fù)種煎明挨細(xì)敘分煙類柱賬承。（結(jié)4堤）捏根彩據(jù)慌一慘定懷時(shí)莊期挨內(nèi)至的戰(zhàn)全哥部息記始賬粘憑忌證頂，需匯拍總虧編熟制媽匯寶總眾收芹款很憑候證辱、謝匯引總租付慌款央憑袋證瘡和師匯?？傎|(zhì)轉(zhuǎn)謊賬遺憑施證外。（傷5棉）羊根照據(jù)錄定調(diào)期番編替制勸的擠匯惑總耍收絲式款侄憑午證梢、草匯揭總叔付滲款鬧憑粘證截和浙匯園總攝轉(zhuǎn)輝賬渠憑塑證勤，魂登悔記煩總查分慚類篩賬染。（茶6缸）饞月猴終任，粉將趟現(xiàn)升金突日泊記范賬賽、丈銀毒行衣存默款恐日否記明賬淺的滋余籃額晨，奮及救各耽種糞明罪細(xì)地分尸類窯賬勵(lì)的踏金謠額闖合申計(jì)欠數(shù)釘，略分賀別拳與白總飯分我類究賬冷中伏有縮慧關(guān)屬科閥目亮的隊(duì)余然額狠核嫂對(duì)映相椒符哪。（恰7伙）祝月賭終幟，媽根券據(jù)允核決對(duì)捏無踏誤緩的搖總場(chǎng)分刷類異賬懷和山各妖明會(huì)細(xì)念分營類醬賬熄的稿記達(dá)錄寶，糊編程制誘會(huì)蒸計(jì)梨報(bào)部表獄。匯敗總共記蟻賬絡(luò)憑痛證杜賬歸務(wù)幅處姻理螺程騙序撫流撇程振圖四袍、影匯紅總朵記闊賬乒憑每證明賬夾務(wù)相處飛理怨程男序提的它適刺用梯范閉圍優(yōu)磁點(diǎn)瓜：緒匯列總多記朱賬琴憑紋證定是安根穿據(jù)凱一僚定向時(shí)杯期妻內(nèi)耳全葛部孤記列賬推憑伶證等，鄰按具照欄科貿(mào)目駛對(duì)搏應(yīng)屬關(guān)嗎系左進(jìn)跨行時(shí)歸冶類時(shí)、緞匯蜜總投編我制每的位，域便奪于粉通張過芒有捎關(guān)萬科塞目佳之插間接的洪對(duì)膠應(yīng)宵關(guān)療系科，棒了犁解唐經(jīng)杯濟(jì)柏業(yè)載務(wù)僅的哄來鐘龍據(jù)去錦脈令，倆這闖一驕點(diǎn)雜克嗓服屆了耽科理目臭匯方總枝表漏的姐缺撤點(diǎn)胃；質(zhì)在膚匯頃總犧記俯賬篇憑易證份賬很務(wù)秩處弊理黑程加序叢下爭(zhēng)，篩總持分掘類墻賬泥根字據(jù)拒匯亭總浙記扶賬只憑黨證齡，獵于爸月聾終障時(shí)胖一甩次扇登仗記貞入且賬身，壓減此少天了尺登怠記踩總值分皆類哥賬革的還工韻作釘量獎(jiǎng)，舉這沈一舟點(diǎn)碰克梅服炒了恰記圖賬貼憑細(xì)證擴(kuò)賬摘?jiǎng)?wù)己處譯理叉程姓序四的娛缺岸點(diǎn)限。不秒足緣瑞之梢處駐在畝于規(guī)，稀匯軋總蔑轉(zhuǎn)護(hù)賬艇憑臭證火是古按谷每腔一定貸閥方游科希目稈，節(jié)而報(bào)不支是遷按來經(jīng)云濟(jì)蹄業(yè)苗務(wù)蔥的擇性予質(zhì)寫歸撤類覺、的匯該總?cè)绲膽B(tài)，既因唐而滲不廁利恩于末會(huì)答計(jì)易核疤算丘工戲作眾的蒙分滿工捎，克當(dāng)承轉(zhuǎn)翁賬剝憑應(yīng)證仁量證多溉時(shí)淋，成編醬制騎匯亮總穴轉(zhuǎn)煉賬遙憑淚證搶的交工懷作航量倡較欲大倍。它剩適荷用掃于蹲規(guī)衣模冊(cè)大月、濫經(jīng)總濟(jì)庫業(yè)作務(wù)應(yīng)較槐多拳的火經(jīng)享濟(jì)迎單蹦位炕。第軍五殊節(jié)皮普集通高日料記嗽賬較賬逗務(wù)遞處疫理或程付序一般、殲普汁通貨日征記奴賬馬賬瓣務(wù)拔處跌理殺程奇序穗的理概祥念矮和霉特現(xiàn)點(diǎn)普削通趨日所記鴨賬下賬留務(wù)鄭處論理殖程臣序秩是稀指填將耽所第有述的吵經(jīng)澆濟(jì)淺業(yè)目務(wù)孔按岡所寇涉帽及猜的胞會(huì)冊(cè)計(jì)棚科頑目煤，責(zé)以舉分掏錄挽的唱形此式音記秀入寒普棗通留日揭記旬賬幫中受，般然懶后現(xiàn)以亦普綢通旋日尼記侍賬真為返依毒據(jù)衛(wèi)登挽記輸總便分津類透賬艦的腰一篩種軋會(huì)樸計(jì)庫處碗理恥形傲式覆。其勿主亡要拌特屋點(diǎn)及是爐以胃普旋通騙日吊記占賬此代滅替分記啄賬渴憑翼證露來仇登仰記則總肅分壤類熟賬擔(dān)，禽是僅記訂賬留憑廉證尤與號(hào)日贏記懂賬址的房誠結(jié)傅合中。二劫、紫普奪通湯日暈記苗賬測(cè)賬渠務(wù)格處鬧理要程蜓序侵的到核距算鏡步炸驟（腥1絨）伍根鵝據(jù)激原拉始乎憑泊證脹和單匯歌總侵原盯始番憑海證玻，鑰填碧制必普哥通騰日獎(jiǎng)記沈賬積。（煮2明）迫根角據(jù)扁普肺通搜日足記付賬煩，休登忘記怖現(xiàn)帳金律日漸記館賬竄和州銀啞行小存聞款鉗日女記度賬礦。（鳴3謀）紅根濁據(jù)欄普融通單日卻記踢賬暮結(jié)襯合擱原地始爪憑由證悲、返匯鋤總歲原襖始懂憑陪證尤，炭登洪記遭各擾種市明饅細(xì)果分叫類矩賬蘆。（跟4晃）役根潛據(jù)盈普快通標(biāo)日幣記澡賬烘逐訪項(xiàng)較登極記援總氧分存類聞賬緣瑞。（繡5王）腥月起終啄，予將普現(xiàn)塊金晴日木記資賬爪、飛銀傲行香存敲款吐日夢(mèng)記春賬勝的銀余迷額磨，雷及鄙各言種虹明丙細(xì)康分片類棍賬頌的位金糧額繭合垂計(jì)斯數(shù)除，匪分刊別槽與瘋總您分磨類邁賬凍中阿有熔關(guān)擾科寨目鞋的爪余雁額像核結(jié)對(duì)朱相仇符云。（瀉6椅）古