應(yīng)收及預(yù)付賬款簡(jiǎn)介

第三節(jié)應(yīng)收及預(yù)付賬款一、應(yīng)收賬款二、應(yīng)收票據(jù)三、預(yù)付賬款四、其他應(yīng)收款一、應(yīng)收賬款（一）應(yīng)收賬款的確認(rèn)與計(jì)價(jià)（二）應(yīng)收賬款的核算（三）壞賬及其核算

（一）應(yīng)收賬款的確認(rèn)與計(jì)價(jià)

1、應(yīng)收賬款的含義

會(huì)計(jì)核算上所稱的應(yīng)收賬款有其特定的范圍：▲應(yīng)收賬款是指因銷售活動(dòng)形成的債權(quán)▲應(yīng)收賬款是指流動(dòng)資產(chǎn)性質(zhì)的債權(quán)▲應(yīng)收賬款是指本企業(yè)應(yīng)收客戶的款項(xiàng)2娃、勇應(yīng)依收殼賬但款井的滔計(jì)鏈價(jià)一世般餃情鬼況重下漲，搜企巧業(yè)富銷尚售午商炮品驕、民產(chǎn)般品慨或遵提濤供悔勞濃務(wù)芳等想形呢成那的鄭應(yīng)圾收窮賬墾款痰，評(píng)應(yīng)權(quán)按持買牲賣赴雙遵方貼在爪成愚交脖時(shí)蚊的聽(tīng)實(shí)游際艘金冠額劉記北賬箏；軟同葵時(shí)臂，輔在齒計(jì)轎算紗應(yīng)優(yōu)收旗賬距款頂?shù)拈W入例賬制金報(bào)額朵時(shí)誦，芽還黨要長(zhǎng)考扣慮尖折師扣喇因印素嗽。（盞1券）厘商鑒業(yè)臘折問(wèn)扣商茄業(yè)盈折慰扣冊(cè)是革指萄企擁業(yè)矛根蟻據(jù)燙市勢(shì)場(chǎng)床供山需救情拘況鄉(xiāng)豐，途或秩針議對(duì)梁不離同隔的原顧爽客適，夏對(duì)注商嘗品型價(jià)香目孩單狠中曾所壓列兩的謝價(jià)秒格期給的予拜的恨扣澡除遺。磚扣僵除檔商累業(yè)孔折得扣恰后趁的我凈舍額累才今是罰實(shí)僻際猶銷峰售攤價(jià)弟格騙。商音業(yè)昌折求扣攪一桐般喜在欠交禍易盾發(fā)舅生銷時(shí)間即供已射確爽定青，公它授僅畏僅憲是角確格定閣實(shí)姨際退銷冒售筋價(jià)僅格錦的兼一匙種堅(jiān)手診段輪，辨不切在紀(jì)買予賣飄雙鍛方僚任交何晌一腿方標(biāo)的類賬納上聾反乎映刻，孩所躬以紀(jì)商交業(yè)當(dāng)折端扣曾對(duì)理應(yīng)芹收民賬霉款千的睡入擺賬州價(jià)匪值霜沒(méi)藝有競(jìng)什課么民實(shí)霞質(zhì)館性既影秩響用。繳因胳此饑，扎在行有母商聰業(yè)罰折犯扣田的見(jiàn)情扛況弄下父，婦企叛業(yè)渣應(yīng)遍收薯賬弊款努入混賬蛇金毀額舉應(yīng)沙按巴扣孤除憂商班業(yè)遙折流扣珠以風(fēng)后櫻的紅實(shí)獲際纖售騾價(jià)慌加丑以周確隱認(rèn)頭和洞計(jì)碰量堡。（懇2漿）盆現(xiàn)模金深折打扣現(xiàn)室金孩折里扣顏是斬指勤銷蕩貨今企洗業(yè)照為猶了錘鼓扁勵(lì)交客蠢戶傭在批規(guī)夕定土的罷期邀限歌內(nèi)共早揚(yáng)日屬付燭款尿，館而振向釋其帖提駝供騾的撥按壓銷叼售近價(jià)聰格券的弄一娃定成比唐率復(fù)所寇作堪的姐扣亦除斜?，F(xiàn)鋒金棋折些扣它通好常途發(fā)岡生奮在量以婆賒仍銷趴方項(xiàng)式崇銷培售侮商碎品單及剝提堪供舉勞伸務(wù)騙的貫交障易年中投，閉一斬般浙用柏符帳號(hào)之“翻折她扣乞/蓄付竊款殲期涼限誕”后表蒙示凈，惑寫嚴(yán)成遠(yuǎn)：執(zhí)“蹄2紹/皮1饒0伐，拾1辱/費(fèi)2疑0蔑，n腹/仍3楚0喚”菊，其缸含璃義吉為懼：頓1德0趴天字內(nèi)貸付緊款娘給童予四2嗽%榨折四扣民，隱第遲1睬1售天淘至菊第頭2銳0貨天茅內(nèi)驢付億款顯給厭予倡1哨%顆折艇扣盜，僵第搬2慣1湊天衫至攝第牧3口0習(xí)天剛內(nèi)像付睡款概，鞏則捏不逗給虎折僅扣研，獸付拋款也期寨限抖為狼3向0閉天木。在蹈現(xiàn)飛金留折遇扣鼻的洲情征況抖下秩，壯應(yīng)秀收支賬悼款鄉(xiāng)豐入魯賬雕金禮額擔(dān)的受計(jì)凈價(jià)擇有采兩鋤種祖方蹄法炭，震一注種恨是僵總阿價(jià)萍法焰，妨另預(yù)一優(yōu)種啦是絹凈恢價(jià)課法集?！偙蝺r(jià)右法撞是俱將鼓未叢減失去登現(xiàn)奪金籌折舊扣釀前冠的秋金炒額京作林為姓實(shí)脅際路售腿價(jià)遣，婚記些作五應(yīng)株收滿賬例款健的婆入突賬商價(jià)研值普。潔在狂這偶種浩方都法控下翁，夠銷欣售鎮(zhèn)企植業(yè)嚇把梳給為予銹客震戶晃現(xiàn)描金淡折報(bào)扣臨視毛為紐奉融緊資較的猶理那財(cái)移費(fèi)蘆用朋，態(tài)會(huì)畫計(jì)欄上銅作箭為在財(cái)陷務(wù)堵費(fèi)摸用輔處嗚理向?！鴦裘搩r(jià)靈法況是慌將疾扣競(jìng)減五最苦大殿現(xiàn)庭金罵折夏扣希后名的么金帶額爐作踏為證實(shí)怨際欲售歪價(jià)療，逢據(jù)勸此逝確停認(rèn)隱應(yīng)勾收友賬館款狂的死入爸賬悅價(jià)膜值逮。訓(xùn)這般種定方膏法動(dòng)是污把然客垮戶勇取貸得趁現(xiàn)粗金推折萄扣膽視棗為永正葡常鄰現(xiàn)井象羞，葬認(rèn)擊為愿客返戶療一蛾般棕都?jí)瘯?huì)標(biāo)提辭前餅付由款萍，君而莖將路由耽于鐵客狀戶茫超迅過(guò)律折目扣醋期叉限物而松多花收膊入歷的哨金備額靜，加在苦會(huì)駱計(jì)竿上調(diào)作慨為忍沖化減桿財(cái)汁務(wù)秤費(fèi)亂用害處臂理府。（而二素）策應(yīng)花收星賬吃款斧的聾核飛算企宴業(yè)華設(shè)址置雖“才應(yīng)持收行賬淹款研”耗總囑賬戚科水目預(yù)進(jìn)繞行度核蠻算左。企紛業(yè)釣應(yīng)棒收接的勻各戚種威款升項(xiàng)企蠶業(yè)畫已晶收梳回鳥(niǎo)的齡應(yīng)踢收夫賬銅款轉(zhuǎn)雁作河商掙業(yè)輸匯唱票赴支唉付叔方想式勸的偶應(yīng)淹收太賬已蕉轉(zhuǎn)腔銷焰的川壞究賬浩損士失企針業(yè)尼尚捏未女收臟回最的勞各深種蹤蝶應(yīng)鞠收躬賬豬款應(yīng)況收牽賬閣款惱的縱明腹細(xì)旅賬按紐奉不慰同符的去購(gòu)坦貨準(zhǔn)或赴接限受填勞奪務(wù)卷的團(tuán)單顆位剝或雁個(gè)掩人音設(shè)市置農(nóng)。應(yīng)足收沿賬孔款應(yīng)舊收除賬露款勿的涼核墓算流，后存情在茶如降下喂三鞏種擴(kuò)情廉況懷：1懲、魯在膊沒(méi)唇有園折駁扣慌的顏情責(zé)況堅(jiān)下俱，僵按源應(yīng)贈(zèng)收壩的摟全毒部濱金吐額占入謊賬揪。2禽、劈燕在勾有衣商恥業(yè)嶼折勻扣鐵的垃情盈況樸下攤，沙應(yīng)貞按遭扣石除焦商假業(yè)彎折陷扣繼后普的錯(cuò)金拾額疤入封賬蟻。3師、誼在時(shí)有都現(xiàn)叔金閉折伐扣夠的定情夾況竿下瞞，陰采辦用床總屆價(jià)惕法壞入錦賬民，宿發(fā)另生刺的斑現(xiàn)愿金價(jià)折撓扣板作罵為賴財(cái)及務(wù)析費(fèi)脈用箱處差理?yè)?。（臥三折）綿壞穿賬絞及磨其告核秤算1礦、壞軍賬是褲指壤企漆業(yè)滿無(wú)瓦法毒收衣回節(jié)或哄收暗回梅可搞能辮性框極僚小隆的牽應(yīng)猾收六賬傷款抖。由激于住發(fā)則生迷壞幫賬溉而鉤產(chǎn)蝴生貿(mào)的繞損燈失亮，今稱糠為玩壞獄賬花損暈失鋸。2汽、腥根繩據(jù)聰我事國(guó)床現(xiàn)班行雙有疊關(guān)共法割規(guī)牛的摩規(guī)幻玉定濁，廣企昆業(yè)擊的辱應(yīng)托收技賬迷款啄符漢合敘下續(xù)列縫條映件丟之帥一灘的介，切應(yīng)偉確選認(rèn)打?yàn)楹箟倪`賬休：(花1奏)廊債乖務(wù)菠人文死館亡蜂，叛以綿其恥遺撞產(chǎn)率清酬償銜后伶仍揭然理無(wú)雙法奔收播回主；(毅2款)塵債蠻務(wù)浩人出破芝產(chǎn)熔，啞以躺其羞破念產(chǎn)嫩財(cái)需產(chǎn)單清至償傻后熱仍眼然米無(wú)幸法裁收棗回刮；(股3嗽)導(dǎo)債降務(wù)裁人煉較回長(zhǎng)惕時(shí)若期猾內(nèi)宣未稠履嗎行沃其炎償鮮債介義潤(rùn)務(wù)區(qū)，塘并葵有途足概夠婚的盟證輔據(jù)顆表氧明菌無(wú)韻法碰收香回苗或涉收嶄回倚的噴可敲能患性枝極起小名。對(duì)蔬于繞已羅確受認(rèn)疾為脫壞比賬孕的晴應(yīng)難收限賬太款支，跡并晚不蚊意淡味旅著您企唉業(yè)柄放幟棄裝了帆追兵索遙權(quán)攪，屈一穴旦底重球新額收矛回群，徒應(yīng)芹及裁時(shí)象入驅(qū)賬膝。3父、積壞辛賬裁的水核復(fù)算結(jié)方哭法繞有亡兩煩種骨：（補(bǔ)1醋）遍直膠接妻轉(zhuǎn)藍(lán)銷蹈法直叫接花轉(zhuǎn)焰銷混法久是紫當(dāng)鴨應(yīng)巡壽收水賬留款耍符祝合疤應(yīng)為確蒼認(rèn)璃為罷壞統(tǒng)賬脖的菠條給件賽時(shí)私，搖確施認(rèn)蓬壞廈賬票損畝失淋，兇直胞接抽計(jì)荒入貿(mào)管岡理磚費(fèi)運(yùn)用湖，溉同混時(shí)浮沖橡銷脊應(yīng)槽收村賬聲款料。優(yōu)偉點(diǎn)討：心賬導(dǎo)務(wù)犁處翅理尸簡(jiǎn)憶單逝、舌實(shí)虜用缺尺點(diǎn)穴：妄不其符振合靜權(quán)溝責(zé)咳發(fā)毛生夜制垮和榜配軌比礎(chǔ)原皂則（伙2兼）車備猾抵丑法備督抵四法崇是悼指幸先舍按含期那估限計(jì)它壞戰(zhàn)賬撫損筆失逐，皺形武成才壞備賬膀準(zhǔn)帳備爐，曲當(dāng)同某板一損應(yīng)身收殃賬罩款拼全明部籃或貿(mào)部繼分慢被陶確睛認(rèn)來(lái)為閱壞皇賬炕時(shí)痰，藥再啊沖停減辱壞烘賬芒準(zhǔn)在備臣，析同襲時(shí)珠轉(zhuǎn)罰銷局相蝴應(yīng)領(lǐng)的演應(yīng)質(zhì)收劉賬末款摘的股一深種可核機(jī)算暴方洪法陪。優(yōu)右點(diǎn)玻：▲鄙可左將托預(yù)蜂計(jì)眼不膛能隆收呈回恰的分應(yīng)榮收坊賬暮款甩及越時(shí)交作控為疤壞掙賬旱損柏失吹入棵賬市，鏡較攤好笛地偶貫擾徹怪權(quán)避責(zé)娛發(fā)賽生在制默和旨配毀比蕉原淚則富，算避鑼免強(qiáng)企鏈業(yè)蒙虛疫盈傳實(shí)礦虧▲委便把于特估良算覆應(yīng)黨收眾賬鎮(zhèn)款路的扭可純變葵現(xiàn)挖凈吊值歇，姜以炕真城實(shí)裂反暖映缺企必業(yè)越的累財(cái)陜務(wù)基狀嬌況廣，孟進(jìn)假而堵體兩現(xiàn)乒謹(jǐn)搶慎茅性年原塞則析的萍要陪求庸。企上業(yè)皆采狐用膠備蓮抵多法瓶進(jìn)速行盆壞欄賬版核晃算覆時(shí)渠，受估渾計(jì)溉壞可賬館損影失堡的堤方炸法折有溜應(yīng)蒙收胃賬鍵款嚇余暫額理百閱分獸比巨法筆、暈賬易齡貼分驕析彩法宴和鳳銷艦貨罩百籠分宮比陳法抹等愈。①疏應(yīng)牌收尼賬白款窮余娘額刮百傷分恒比超法伙。應(yīng)絹收投賬嘴款鋸余晃額估百幫分翠比稍法爪是完根使據(jù)膽會(huì)昏計(jì)排期適末厭應(yīng)墊收穿賬芒款六的枯余炮額型和臂估推計(jì)段的聾壞雹賬居率播，鼓估淘計(jì)向壞萌賬慢損耗失辭，駱計(jì)遼提穿壞鐮賬視準(zhǔn)趨備威的深方秒法戒。會(huì)回計(jì)勉期圍末壘,井“溫應(yīng)位收滋賬卷款江”鼻的給期燭末鴿余星額×計(jì)滿提缸比陳率=紫“鋒壞驚賬舒準(zhǔn)獅備冷”密科浸目替應(yīng)桌保衣持刊的住余壯額富。應(yīng)這保媽持尿的活余皇額籠>雜“供壞跌賬售準(zhǔn)姐備仍”記科響目搬貸篩方步余充額按臉其談差涂額膚補(bǔ)社提惰壞掠賬獲準(zhǔn)鳥(niǎo)備應(yīng)惕保果持黃的年余遭額按<核“仔壞藏賬炕準(zhǔn)娘備膛”談科盤目頌貸蛾方秋余溪額按辮其介差齒額碎沖壘回龜多立提害的咱壞能賬芳準(zhǔn)驢備當(dāng)飲“黑壞列賬逃準(zhǔn)園備拒”塑科劈燕目慢出歇現(xiàn)具借鐘方間余驅(qū)額齒時(shí)螞，組則某按童應(yīng)用保嚷持銜的潮余嘗額飯與碰“培壞叼賬消準(zhǔn)遮備喂”惜科辛目末借戒方督余瓜額鏈之疤和尼提嘉取刊壞漏賬裕準(zhǔn)譜備僑。②豪賬揭齡臥分企析早法賬棗齡辭分壺析蓮法祖是海根謎據(jù)墊應(yīng)挑收靠賬勻款棵入死賬叫時(shí)設(shè)間嫂的暢長(zhǎng)宅短館，敗并晴結(jié)廁合哨以陡往圣的丘經(jīng)川驗(yàn)跑來(lái)毀估坡計(jì)快壞呆賬飲損惜失屠、鵲計(jì)易提諷壞賞賬彎準(zhǔn)股備荒的據(jù)一齡種羨方斃法滑。前藝提叨：一潔般梳來(lái)廁說(shuō)險(xiǎn)，勁賬撕款進(jìn)拖市欠脂的唇時(shí)吃間莖越似長(zhǎng)清，預(yù)則盞發(fā)逮生自壞項(xiàng)賬孔的非可誤能草性嘆就洪越桶大春。優(yōu)氧點(diǎn)貿(mào)：可劍以案比剛較館客此觀涌地僚反莫映漸應(yīng)因收宴賬宰款溉的叢估牙計(jì)窩可鋪回畝收切凈沃額缺呼點(diǎn)揪：這桑種別方韻法燥并夠沒(méi)悉有昏把紅應(yīng)信收貧賬騰款暈的奮估鑼計(jì)私壞酸賬孟損偉失年與歉該笛應(yīng)煮收衛(wèi)賬祥款耕相畜應(yīng)部的登營(yíng)腎業(yè)楊收領(lǐng)入罵反臉映認(rèn)在應(yīng)同樣一壩會(huì)參計(jì)弊期閘間瞇，物而霉是擺在遠(yuǎn)發(fā)瓣生已該躲應(yīng)向收藥賬弦款罵以射后廟的說(shuō)某塞個(gè)麗會(huì)勞計(jì)始期嘆間只才舉反騙映妥的燙，性從睬而憂在啊一諒定野程爆度楊上慘影楊響肯了牌各華個(gè)威會(huì)撈計(jì)胸期寄間培利煎潤(rùn)短計(jì)男算蒜的茅準(zhǔn)脈確側(cè)性虜。③怖銷衛(wèi)售鞏百增分嶼比院法銷奴貨奪百送分莫比灣法穗又棗稱令賒尺銷竭百驗(yàn)分屋比桌法帶，拳是堆根朽據(jù)徹賒弓銷識(shí)金美額筆的跨一昏定亞百宅分擁比穴來(lái)餃估液計(jì)蛛壞惕賬海損罵失張、錫計(jì)桌提委壞紐奉賬珠準(zhǔn)廊備攝的迎一蘇種毒方衣法材。前脈提判：應(yīng)昌收閑賬偉款犧的燈壞膽賬萌只無(wú)與邪賒塵銷礎(chǔ)有掙關(guān)滑，伐而配與態(tài)現(xiàn)師銷拿無(wú)寒關(guān)憂，除賒末銷盲業(yè)往務(wù)姥越墊多朗，裕賒刑銷蒜金繭額某越洞大鑼，貪發(fā)男生遞壞尸賬畝的瀉可醒能跨性巖也而就側(cè)越煙大陵。采杠用竟銷偶貨些百并分矩比蹄法么，籍估嬌計(jì)壁壞夏賬俱損煮失竹百遵分妙比剃可額能閣由蚊于朽企吼業(yè)猜生授產(chǎn)糖經(jīng)街營(yíng)肌情筑況酬的講不堂斷倍變番化握而殺不六適字應(yīng)列，掙因棋此旦，馬需記要時(shí)經(jīng)信常添檢蘭查喉百栽分伴比柴是寸否綁能寒反漢映鑰企糠業(yè)袖壞歡賬冤損賠失陰的而實(shí)釣際棄情懂況量，嚼若蹈發(fā)?，F(xiàn)糾估店計(jì)類壞粘賬養(yǎng)百記分當(dāng)比缸過(guò)汗高殲或偶過(guò)物低郵，唉應(yīng)殊及盛時(shí)示予激以劇修理正幻玉。二踐、譽(yù)應(yīng)燭收倆票安據(jù)（礎(chǔ)一藝）鎮(zhèn)應(yīng)鞠收再票洋據(jù)皇的工內(nèi)崗容（蛇二枕）孫應(yīng)細(xì)收載票劣據(jù)恐的滋核場(chǎng)算（饞一采）槽應(yīng)暫收案票尺據(jù)僑的近內(nèi)傍容在銅我增國(guó)遭會(huì)房誠(chéng)計(jì)貫實(shí)婚務(wù)樸中柄，衡應(yīng)黎收索票壟據(jù)擇僅賀指胞企呈業(yè)廁持押有乎的擾、悅尚許未孔到梅期貫兌技現(xiàn)啞的禍商勤業(yè)前匯翻票牧。分速類瘡：▲與按渡承洲兌光人棗不辜同濁，符可蔬分帝為涌商符業(yè)均承拆兌忘匯針票擱和蔑銀昆行嬸承面兌失匯前票▲競(jìng)按甲是糠否克計(jì)榜息紛可聽(tīng)分誰(shuí)為溪不受帶均息域商的業(yè)搞匯記票呆和息帶醉息音商杰業(yè)播匯毛票（慈二頓）賊應(yīng)翅收放票制據(jù)祝的蛋核口算企少業(yè)貫設(shè)努置夜“擁應(yīng)蹤蝶收渴票溜據(jù)封”襯科罩目生，虧該灘科萄目窄屬陸于團(tuán)資際產(chǎn)誦類長(zhǎng)科爆目應(yīng)用收福票毛據(jù)應(yīng)零收尾票茂據(jù)恭的忽面乖值計(jì)師提洪的護(hù)利攏息到萬(wàn)期涼收努回島的屋應(yīng)柳收奇票繼據(jù)壇面么值向還銀屈行袖貼未現(xiàn)摘的那應(yīng)含收臺(tái)票飄據(jù)北面或值企李業(yè)膨尚電未穩(wěn)收足回?cái)z的影應(yīng)紐奉收水票桑據(jù)筍面訴值堡和葛應(yīng)洗計(jì)苦利眉息1滔、蓬不丈帶勾息摩應(yīng)歉收高票輛據(jù)郊的死核專算不查帶炕息掩票設(shè)據(jù)龜?shù)囊愕狡缕谛皟r(jià)尼值貿(mào)等沖于錯(cuò)應(yīng)急收槐票啞據(jù)碼的集面藏值昏。企鄰業(yè)迅收萍到最商絕業(yè)狐匯拋票爐時(shí)借逼：霞應(yīng)勞收援票即據(jù)貸餓：敢有也關(guān)景科字目應(yīng)繞收飾票小據(jù)洪到嘩期遠(yuǎn)收殘回扎票近款壩時(shí)潛，潮應(yīng)術(shù)按教票截面圓金晨額借拉：爺銀麻行慣存桃款貸繭：江應(yīng)方收厚票甚據(jù)商涂業(yè)央承者兌驢匯匯票擊到嚴(yán)期健，禍承抱兌著人伯無(wú)憲力稻償自付禮或惡違淺約脆拒顫付夢(mèng)，進(jìn)收勸款竭企再業(yè)升應(yīng)竄將暗到慌期悶票釣據(jù)憂的寫票換面養(yǎng)金酷額蠟轉(zhuǎn)井入鉆“把應(yīng)聲收艷賬譯款至”略科楊目漸。2體、甲帶董息魄應(yīng)茫收艙票傷據(jù)浩的開(kāi)核攤算帶沫息濫應(yīng)些收四票著據(jù)額，傅應(yīng)餅于祝中象期淚期炕末伴和遍年傾度鋼終恨了暑，采按陡規(guī)揭定禿計(jì)爽提車票境據(jù)邁利諒息券，冷并振增討加澡應(yīng)珍收放票債據(jù)影的脆賬蕩面幟價(jià)宇值省，但同羽時(shí)拾沖轟減胖“朝財(cái)漸務(wù)勸費(fèi)之用循”除。到顛期匆應(yīng)縮慧計(jì)疼利搭息曠=迫應(yīng)帥收額票杠據(jù)厲票睜面野金蔬額婚×殿票眉面鎖利屑率純×尤期矩限3種、罷應(yīng)籮收揮票嬸據(jù)功貼咳現(xiàn)返的脈核跳算（基1襖）貼腿現(xiàn)是甜指宮票寒據(jù)尋持欺有加人全將詞未影到使期府的得票槳據(jù)災(zāi)背僵書(shū)子后乏送駕交傍銀莖行輸，若銀勢(shì)行探受國(guó)理而后燭從件票毒據(jù)除到棄期噴值仔中掩扣趙除私按技銀呀行雙貼壺現(xiàn)所率廊計(jì)庭算狀確為定植的茶貼梅現(xiàn)貌利禾息性，球然響后要將粒余肺額投付遷給溉持畜票砌人千，幕作法為他銀眠行逢對(duì)橡企編業(yè)距的鑄短蜓期乖貸縣款醋。（剛2鐘）勾應(yīng)除收測(cè)票抓據(jù)帖貼召現(xiàn)賺的奔計(jì)歇算紙過(guò)畫程第登一舟步么，角計(jì)桶算孔票柄據(jù)濟(jì)的環(huán)到管期篇值她。無(wú)箱息賴票夏據(jù)熔，墊票太據(jù)團(tuán)的其到損期史值碼就攏是縫其承面條值男。帶住息墾票桂據(jù)澤，霧票銜據(jù)殊的槐到勝期及值基=票異據(jù)支面鉛值菠×平(技1鄙+宜年成利托率滋×吊票麗據(jù)蘆到蕩期漲天懂?dāng)?shù)勿/按3喪6炒0續(xù))或動(dòng)票便據(jù)時(shí)面車值熔×多(經(jīng)1渠+券年棋利脖率諷×斯票魄據(jù)火到然期滔月險(xiǎn)數(shù)付/闊1秧2隨)第仔二績(jī)步鉗，捷計(jì)蹈算技貼呢現(xiàn)窩息鋒。貼意現(xiàn)孕息榆=瘡票傭據(jù)寺到客期乘值貫×額貼滑現(xiàn)卵率棍×吊貼解現(xiàn)攻天扒數(shù)勺/淘3圍6紐奉0貼矮現(xiàn)但天揉數(shù)春=除貼袋現(xiàn)剃日捷至堵票乎據(jù)驕到賠期值日秘實(shí)鋪際董天零數(shù)這-凱1第貴三統(tǒng)步簡(jiǎn)，炭計(jì)民算咸貼麥現(xiàn)夾所堂得厚金丟額火。貼此現(xiàn)氧所傘得敲金泄額登=爛票鉤據(jù)降到截期瘋值執(zhí)-滅貼杰現(xiàn)飛息（央3遷）捐核拋算企孩業(yè)豪持纖未謝到姑期倉(cāng)的蛙不霜帶喇息肢應(yīng)脊收預(yù)票摟據(jù)似向覽銀卷行樸貼?，F(xiàn)企李業(yè)霞持烤未桌到偷期賽的滿帶應(yīng)息掃應(yīng)梯收表票過(guò)據(jù)色向制銀況行豬貼啄現(xiàn)銀致行仆存億款面撇值偽-咱貼倚現(xiàn)匆息財(cái)繁務(wù)色費(fèi)銹用貼育現(xiàn)遲息應(yīng)鍵收鎖票漆據(jù)面鐮值銀瞧行佳存圈款實(shí)購(gòu)際岸收病到斧金疼額應(yīng)柳收皇票靈據(jù)賬嚷面醫(yī)值財(cái)輕務(wù)廉費(fèi)秤用實(shí)武收維金拜額<禍賬絲式面惱值實(shí)茅收倚金絞額>帝賬惠面麗值貼岸現(xiàn)靜的蹈商顧業(yè)相匯苗票放到櫻期承級(jí)兌好人棒的晨銀屯行抓存砍款?yuàn)A不貝足念支弦付享，璃銀謹(jǐn)行貝即方將鑼已暴貼愧現(xiàn)掃的溫票賠據(jù)歇退洋回愁申覆請(qǐng)唱貼姑現(xiàn)茶的灶企怪業(yè)姨，煤同負(fù)時(shí)伏從崖貼弄現(xiàn)微企姑業(yè)圣的瘦銀答行郊存卸款州中奧將抬票險(xiǎn)據(jù)居款假劃匠回樓。此慈時(shí)糠，旗申新請(qǐng)宿貼側(cè)現(xiàn)非的少企踢業(yè)晌按錄所末付可本峽息贏，借超:茶應(yīng)未收坦賬已款貸瞧：坑銀盡行塞存爆款申戒請(qǐng)庫(kù)貼膊現(xiàn)樸企護(hù)業(yè)貼的魯銀唉行朽存攤款陜不符足袋支揪付棵，賤銀薯行恰將淋作碎為殖逾井期嗓貸蟲(chóng)款到處憲理借棕：董應(yīng)理收汁賬倦款貸熊：扔短野期色借橡款企恨業(yè)好持摔有挽的宣應(yīng)抹收悔票藥據(jù)愁在瓶到曠期宗前徹，和除莖了饒可拔向剃銀翁行豆申頑請(qǐng)走貼假現(xiàn)兼外己，選還姜可飛以逼背茂書(shū)稀轉(zhuǎn)秘讓劉，豆以倍取掌得屯所選需全物勤資評(píng)。此躍時(shí)卻，社借坦：維在貌途糾物甘資庫(kù)炸存循商蜓品應(yīng)招交長(zhǎng)稅剃金鋪-胡-抖應(yīng)您交糧增聽(tīng)值雀稅快(虹進(jìn)變項(xiàng)館稅聾額障)按互應(yīng)弄收際票白據(jù)擔(dān)的菊賬孩面旱價(jià)壟值貸術(shù)：知應(yīng)池收柔票縱據(jù)差隆額鄙，棕借演記孔或嘆貸笛記拳“鬧銀憶行齊存袋款勻”預(yù)等復(fù)科肅目嬌。三盟、旺預(yù)您付棕賬律款（碌一愛(ài)）族預(yù)扁付云賬浙款級(jí)的頸內(nèi)哀容預(yù)止付薯賬劈燕款是脅企夢(mèng)業(yè)展按套照馳購(gòu)夢(mèng)貨若合榴同士規(guī)庸定唉，質(zhì)預(yù)海先附支隙付脊給元供樓貨忘單禮位幫的略貨匠款旬。（皇二喉）害預(yù)耐付慎賬燙款秤的氧核仰算企媽業(yè)且應(yīng)不設(shè)好置罰“師預(yù)興付刻賬濟(jì)款輛”名科妥目理，跑該凡科唐目所屬柱于冬資腹產(chǎn)連類萍科燦目預(yù)率付酬賬匹款問(wèn)不勝多賞的筒企括業(yè)照，略也凈可習(xí)以街將溝預(yù)總付不的米貨哈款宣記法入“應(yīng)茄付撒賬共款”科親目諒的造借婆方筐。碌但懇在樓編戴制奇會(huì)濕計(jì)踢報(bào)炊表挪時(shí)包，并仍貪然闊要續(xù)將“預(yù)弦付無(wú)賬育款”和“應(yīng)棋付率賬叛款”的欺金直額縣分柏開(kāi)絞報(bào)解告碰。企紛業(yè)彩應(yīng)湖在哀“察預(yù)禮付淚賬陶款惡”再總抓賬討科訂目連下廊，鹿按傻供齡貨迫單療位蹲的勸名群稱梁設(shè)拌置策明拆細(xì)窄賬粥，露進(jìn)熟行周預(yù)戴付責(zé)賬饅款猛的象明往細(xì)鍬分爪類德核落算累。預(yù)旁付忙賬遇款向僑供炒貨凝方牽預(yù)笛付鄰的羽貨鋒款收徐到令所購(gòu)購(gòu)幸物帆品北結(jié)叢轉(zhuǎn)傭的聲預(yù)蘇付委貸鹽款企鹽業(yè)閘向兩供被貨京方悼預(yù)駁付笑的貞貸捕款企熟業(yè)慨應(yīng)獎(jiǎng)向仿供拴貨足方黎補(bǔ)呢付刪的消貸善款企臣業(yè)銀按泛購(gòu)姐貨碧合敞同藥的救規(guī)抱定極預(yù)梁付床貨扎款系時(shí)精，闊按盆預(yù)呢付代金街額借漲：叨預(yù)奸付導(dǎo)賬拖款貸懼：孟銀淺行胃存胖款收蒜到怒所市購(gòu)鋪物的品益時(shí)謠，灣應(yīng)嘴根題據(jù)疏發(fā)財(cái)票溝賬代單禽的溪金陡額借澆：福原逗材組料音（宵庫(kù)兩存健商塌品悼）按籍專盒用恭發(fā)抄票震上