財(cái)務(wù)會(huì)計(jì)循環(huán)

[內(nèi)容提要]本章主要介紹會(huì)計(jì)核算的信息載體和財(cái)務(wù)會(huì)計(jì)循環(huán)的基本步驟。會(huì)計(jì)核算的信息載體主要有會(huì)計(jì)憑證、會(huì)計(jì)賬簿和會(huì)計(jì)報(bào)表等。會(huì)計(jì)循環(huán)的基本步驟包括：分錄與過賬；試算與調(diào)整；對(duì)賬與結(jié)帳；編制會(huì)計(jì)報(bào)表。第三章財(cái)務(wù)會(huì)計(jì)循環(huán)

第一節(jié)會(huì)計(jì)核算信息載體

第二節(jié)財(cái)務(wù)會(huì)計(jì)循環(huán)

本章小結(jié)7/17/20231第一篇第三章財(cái)務(wù)會(huì)計(jì)循環(huán)第一節(jié)會(huì)計(jì)核算信息載體一、會(huì)計(jì)憑證二、會(huì)計(jì)賬簿三、會(huì)計(jì)報(bào)表7/17/20232第一篇第三章財(cái)務(wù)會(huì)計(jì)循環(huán)一、會(huì)計(jì)憑證（一）會(huì)計(jì)憑證的作用（二）會(huì)計(jì)憑證的分類和填制7/17/20233第一篇第三章財(cái)務(wù)會(huì)計(jì)循環(huán)（誕一蜻）繩會(huì)忽計(jì)廢憑補(bǔ)證殃的談作塵用1造、劣記剖錄殼和袍審直核難經(jīng)呼濟(jì)恰業(yè)無(wú)務(wù)停的換依坑據(jù)私；2側(cè)、擺登炸記儉賬樹簿到的溝依掉據(jù)掩；3哨、屋加幅強(qiáng)稼和膛完劃善歲經(jīng)依濟(jì)驅(qū)責(zé)威任水制強(qiáng)的券基潔礎(chǔ)抗。7增/浪1朋3頂/祖2洗0隨2貨34第玻一似篇委第唉三龜章臥財(cái)省務(wù)畝會(huì)探計(jì)也循新環(huán)（芬二展）箏會(huì)穴計(jì)堅(jiān)憑熔證鬼的無(wú)分腿類冷和顫填才制1射、獨(dú)原屆始燈憑絡(luò)證2答、揮記損賬敗憑鐮證7希/貪1屆3界/狂2提0捐2堡35第貫一摘篇融第硬三忽章伙財(cái)傅務(wù)薯會(huì)惡計(jì)倦循里環(huán)（板1蜓）正定窗義右：它避是潛在幕經(jīng)福濟(jì)來(lái)業(yè)穴務(wù)蒙發(fā)暴生大時(shí)篇取尿得尖或棒填守制筐的齊，好是叛記劈燕錄哈經(jīng)肌濟(jì)亭業(yè)董務(wù)旬，比明察確男經(jīng)使?jié)`責(zé)葛任癢具烘有門法建律身效百力辣的推證頌明禾文星件屬，幻玉是嗓記援賬查的項(xiàng)原浴始仇依霸據(jù)芹。（究2宏）際原雅始坐憑傷證零的屑基媽本索內(nèi)輛容繩：即志指販一緩切它原植始濤憑瞎證膽必宣須箭具臘備耕的行一茶些濟(jì)共途同武內(nèi)眠容倡，續(xù)主丈要助包今括院：原五始慌憑辯證拐的靈名泉稱填握制流憑財(cái)證潔的假日幅期扮和尚憑尚證凍的賽編足號(hào)填珠制嫂和扛接招受組憑謠證威的亡單艇位陸名水稱經(jīng)促濟(jì)啟業(yè)欠務(wù)航的戶基稈本坑內(nèi)逼容姐，釋包釀括富所夏發(fā)逼生樸經(jīng)弓濟(jì)彈業(yè)影務(wù)兩的熔數(shù)鈴量裹、急單扣價(jià)限和減金歌額填拘制帶單勝位云和嚷有氏關(guān)古人焦員顏的腔簽泡名呈或田蓋贊章1列、蛛原換始貨憑么證柿（擔(dān)1籌）7父/村1悟3棟/余2影0駕2豎36第鑒一畜篇條第朱三瓜章起財(cái)榜務(wù)遭會(huì)漁計(jì)追循躲環(huán)1繡、園原糠始司憑厚證刷（喘2湊）（傻3懸）增原蠢始碎憑豎證部的魂種品類按前其般取析得闖的盞不羊同傅來(lái)瓶源持，其可渡分確為恒：外僑來(lái)洗原沈始舊憑談證窄：性指任在竹同職外茶單劃位移發(fā)燦生港經(jīng)幣濟(jì)字往販來(lái)塊的抵關(guān)抱系鍵時(shí)犯，不從藍(lán)外主單楚位律取規(guī)得變的鑒原押始第憑傾證庸?？m如叼，擾購(gòu)洗貨年時(shí)從從配供費(fèi)貨眼單載位物取懇得駁的史發(fā)液票晌和吩結(jié)儉算市憑選證型；位對(duì)搶外鹽支踐付疊款褲項(xiàng)頸時(shí)箏，頁(yè)由隸收冬款墾單插位依或討收舌款著人雜取冷得社的誤收頂據(jù)宋等湊等訪。自的制恒原巴始另憑司證假：姨指紡由錘本亂單波位勉內(nèi)靈部患經(jīng)蠻辦鄭業(yè)拜務(wù)慘的艦部旱門孫或揪人吹員役，雅在蚊辦催理福某秒項(xiàng)醉經(jīng)拖濟(jì)涌業(yè)龜務(wù)傳時(shí)姐自唇行嘗填劍制賊的輕憑瞞證高。銹比頑如澡，芬收禮料劫單期、蠢發(fā)利貨膨票胡以醋及唇制唉造懷費(fèi)輝用證分勝配湖表烤之儲(chǔ)類魄都腐屬寇于堅(jiān)自當(dāng)制燦原來(lái)始膜憑避證吃。7卸/燭1長(zhǎng)3描/打2朋0咽2蚊37第沃一黎篇打第字三每章玻財(cái)之務(wù)憑會(huì)將計(jì)同循園環(huán)1醉、斤原雁始奇憑戲證帖（湊3壩）按呢其順填揀制暑手浩續(xù)包和偵方增法昆不風(fēng)同幸，弱可哥分允為范：一皂次鳴憑役證豎：潤(rùn)指劉對(duì)固一洗項(xiàng)響經(jīng)惕濟(jì)嫁業(yè)洗務(wù)仰或勁若陜干休項(xiàng)咸同以類蓄經(jīng)挨濟(jì)嗎業(yè)促務(wù)添，男在兄其還發(fā)廢生服或敵完鴉成棚時(shí)告一亂次便填牧制彎完茶畢織的葵原冷始墓憑融證吉。累駝?dòng)?jì)今憑敗證儉：躲指文在寧一境定貞時(shí)咸期擦內(nèi)排連蕉續(xù)圣在寫一壇張牙憑釘證芹中朋記慘錄撈同斤類糞經(jīng)口濟(jì)拾業(yè)厭務(wù)掉，袍并尸于爆期鹽末喪將廣其島累避計(jì)境數(shù)叼作就為地記言賬蔬依驢據(jù)辭的哭憑叢證壺，桑如蘆工儀業(yè)租企比業(yè)零的折限因額概領(lǐng)下料測(cè)單科等按。此何外處，右象章發(fā)幣料行憑蘆證倚匯非總棋表庸、鳴工腐資叉結(jié)姿算跑匯列總目表夕等喝原康始舅憑中證威匯顆總昨表前也素都爐屬膛于罪原紙始耗憑感證強(qiáng)的聽范恒圍7椅/梢1抱3門/喜2黎0今2德38第序一市篇歌第塵三比章鑒財(cái)抹務(wù)遞會(huì)指計(jì)屆循塘環(huán)1究、貓?jiān)[始壁憑支證貢（灑4居）（述4異）水原郵始漠憑疑證少的巨填撲制隱要兩求原悠始以憑扭證比填喝列捏的離日醉期洲、釣業(yè)竟務(wù)共內(nèi)悶容侮和飼數(shù)紐奉字膽金孩額陪等竭必毒須執(zhí)真嗎實(shí)僑可診靠勤，穩(wěn)必放須王符僑合貼實(shí)惹際喚情都況原浪始探憑釣證商的覽各屑項(xiàng)逗內(nèi)廉容咳必謝須之逐予項(xiàng)鐘填避列縣齊酒全笛，隊(duì)不瓣得攀遺怎漏僑，山經(jīng)軌辦志業(yè)踐務(wù)獸的湯有禿關(guān)傭部在門恒和渾人罩員邁要陷簽怠名幕蓋拾章莊，吸外欠來(lái)伙原凈始磁憑匯證店必鏡須辛加丑蓋點(diǎn)公購(gòu)章冒，椅做頌到間手描續(xù)勞完亭備填辮制挽原替始怨憑竄證損時(shí)頭書中寫條要鍬符揪合室規(guī)債定高，導(dǎo)除麗套充寫習(xí)可波用箏圓去珠惠筆愿外擔(dān)，撐要脈用只藍(lán)吩色膛或狹黑竟色日墨鋤水型書光寫死，陰字市跡障要電工港整舌、遇清因晰呈；搬文燒字炸數(shù)際字遠(yuǎn)的吼填鼻寫土要瞞規(guī)汽范紅，浮不革得泰隨林意適簡(jiǎn)搏化甘省綿略宅，旋大麻小決寫科金隊(duì)額長(zhǎng)要電相遼符蘋并壁注境明辮貨握幣歸單斥位各作種打原晶始敘憑兄證詢應(yīng)級(jí)連偶續(xù)襯編昏號(hào)轉(zhuǎn)，虧以聽備裝查鏡考嘉。咬如毒已仙預(yù)疑先勾印限定殲編葡號(hào)腳，聰寫毛壞升作累廢砌時(shí)蛇，練應(yīng)摧妥否善戰(zhàn)保恒管晉，壘不刃得更撕碌毀各照種淹原漿始崖憑耗證蔥的矮填魂制常應(yīng)月及任時(shí)獨(dú)，澆并竹按問規(guī)初定帳程脊序墳送姐交瞧財(cái)餐會(huì)俗部音門董，控經(jīng)災(zāi)審質(zhì)核蠢無(wú)堡誤肚后槳據(jù)箏以蘋編批制含記欲賬臉憑趁證7碧/偏1行3洽/所2夠0駁2專39第萌一贏篇煉第啦三蜜章血財(cái)秩務(wù)臂會(huì)現(xiàn)計(jì)顯循留環(huán)1膜、胖原濕始加憑開證苗（樓5寫）（估5鈴）堵原棍始則憑純證億的證審聾核主扁要艦從饞以普下半三碌個(gè)行方稍面季進(jìn)裝行附審陶核漠：審扭核充原抽始成憑華證抱是界否殿反孤映染了嗎經(jīng)奸濟(jì)鴿業(yè)唯務(wù)夕的株本坡來(lái)內(nèi)面獸貌惱；審賀核鮮原根始蓬憑捎證盤的猜填爐制剝是麗否治符忍合如規(guī)轟定訪的輝要亮求墨；審身核矩原鞏始誼憑守證乳所屑記餐錄密的屯經(jīng)燥濟(jì)植業(yè)洽務(wù)室是瘡否耕符踏合奮有捕關(guān)定規(guī)蓬定運(yùn)，驗(yàn)有增無(wú)辮違主反閃財(cái)奶經(jīng)偉紀(jì)登律衫的桐現(xiàn)勉象厚。7撞/敬1膝3塔/笛2涂0叔2始31枕0第螺一斷篇墓第滔三謠章沒財(cái)句務(wù)疫會(huì)莖計(jì)家循旋環(huán)2物、替記避賬蠻憑納證兼（閥1照）（盲1每）酷定產(chǎn)義目：它非是曾根細(xì)據(jù)親審借核全無(wú)少誤符的疤原透始這憑礎(chǔ)證探或期原諷始廣憑景證槽匯鹿總懂表狹，巧對(duì)燒經(jīng)杠濟(jì)匠業(yè)錢務(wù)特的蕉內(nèi)袍容猛進(jìn)緩行循歸摘類喝整桌理情，傘用肥以擁編茂制釣會(huì)舉計(jì)鄭分珠錄跌，蜻直克接牲作惹為還登凈記與賬頂簿蛋依呀據(jù)弟的燈會(huì)戲計(jì)股手及續(xù)賀憑只證鳳。廈其綠作柱用預(yù)是籌為決了拴便窗于治登膠記油賬罷簿額，諸減叫少細(xì)記技賬爬差扣錯(cuò)名，線保杯證強(qiáng)賬侵簿乒記柔錄玩的班質(zhì)遵量虧。（釣2命）餅記攪賬詳憑雞證爺?shù)木鼗脖緺T內(nèi)跡容填稠制充單屑位房誠(chéng)的衡名贊稱記件賬凝憑綁證核的瓶名茄稱記燦賬縱憑故證更的覺填皺制膽日挪期經(jīng)旱濟(jì)隙業(yè)就務(wù)標(biāo)內(nèi)牢容騾摘養(yǎng)要合（暢即炕摘穿錄馬經(jīng)粒濟(jì)甘業(yè)吵務(wù)慮的爛主俱要頃內(nèi)六容畢）會(huì)廈計(jì)全科射目密的去名寬稱所該附隱原碎始儲(chǔ)憑云證棚的顛張悼數(shù)記模賬地憑軟證家編憤號(hào)有逆關(guān)享人替員金的遞簽與章梯（才包康括炎制練證注、屠審宿核升、命記泥賬手和山會(huì)追計(jì)準(zhǔn)主姿管任）7川/豆1晉3苗/曬2芝0馬2皂31辟1第介一深篇倒第腹三爪章綠財(cái)小務(wù)兆會(huì)歡計(jì)鵲循強(qiáng)環(huán)2崖、乖記警賬末憑鋼證俱（臉2玻）（槽3越）判記該賬譽(yù)憑夜證旅的挎分罵類跡和驕填來(lái)制乒方補(bǔ)法主康要婚有鴨兩崖種畜分桂類芽方叫法耀：①沃按繪其尚反由映忌的題經(jīng)摔濟(jì)碌業(yè)蝦務(wù)油是河否錄與染貨媽幣保收先付惹有蛾關(guān)覆，襯可柄分矩為佛：收收款譽(yù)憑從證仇：量用君來(lái)綿反浮映雨現(xiàn)門金位和絲式銀邪行取存省款吃收角入簽的轉(zhuǎn)記蓄賬況憑題證想。柜它攔是器根壞據(jù)跡有茫關(guān)帖現(xiàn)盲金冷和今銀襯行錫存切款杜收塊入庭業(yè)填務(wù)煉的屬原檔始母憑街證己編征制鴿的哭。付后款誓憑應(yīng)證究：染用蝕來(lái)赤反碗映初現(xiàn)收金泊及報(bào)銀哨行范存獲款撕付跳出餡業(yè)鄙務(wù)蕉的鑄記甚賬底憑客證劇。領(lǐng)它鳳是廈根博據(jù)男有難關(guān)乖現(xiàn)寨金戒和懼銀累行禍付挪出符業(yè)掏務(wù)架的援原檢始攔憑包證啞填行制橫的末。轉(zhuǎn)設(shè)賬皆憑孫證斥：嗓用紋來(lái)?yè)戏雌в称床焕紊骐`及困現(xiàn)販金輛及藏銀姐行鞋存粘款月收家付祝業(yè)球務(wù)朵的蚊記禮賬摩憑妥證呼。討它鄰是脹根億據(jù)雅現(xiàn)脫金派和粉銀姑行螞存詳款蜘收初付左業(yè)液務(wù)豬之泊外窄的勤其姑他職原護(hù)始搏憑抽證嚇填民制腔的急記譯賬殊憑藏證誓。7兆/膨1答3助/丟2返0購(gòu)2笑31春2第加一呼篇為第法三闖章敬財(cái)?shù)A務(wù)叨會(huì)折計(jì)吳循如環(huán)2齒、牙記繪賬愛憑窯證喘（府3嘗）②銀按嗽其厲填志制獸的曉方紡法淚不蒸同者，彼可去分扮為吳：復(fù)食式座記訓(xùn)賬矩憑沾證么：?jiǎn)渭彩綍河泩F(tuán)賬估憑辟證根：志是僵指歐把頭一皮項(xiàng)晌經(jīng)舞濟(jì)值業(yè)番務(wù)霸所麻涉患及峰的撤每會(huì)個(gè)運(yùn)會(huì)經(jīng)計(jì)尾科政目生分區(qū)別澤填藍(lán)列戶（雅即斧每譯張纏憑鉗證懸只兩填帥列眠一烏個(gè)辭會(huì)迷計(jì)幻玉科疊目白）峽的劃記炭賬戰(zhàn)憑吩證仙。兩趣者券優(yōu)綢缺燦點(diǎn)湖比準(zhǔn)較蓬：睛復(fù)女式礙記科賬垃憑涌證攝具眨有狠可湖以堤集的中凈反林映打一糟項(xiàng)墳經(jīng)貨濟(jì)穩(wěn)業(yè)編務(wù)欺的裝科可目殊對(duì)樸應(yīng)染關(guān)拿系裹，終便剪于腿了彎解寇經(jīng)育濟(jì)謹(jǐn)業(yè)星務(wù)違全僚貌革，演減逃少略憑犧證離數(shù)惡量永等內(nèi)優(yōu)菠點(diǎn)錦，潑但祖它縫不辟便棉于另匯兇總趟計(jì)迎算垂每確一互科酸目仆的提發(fā)慢生禿額躬；籍單駕式辱記棒賬牢憑舞證霞的壟優(yōu)世缺均點(diǎn)組正門好馬與信復(fù)敲式勻記天賬階憑避證鐵的毅相現(xiàn)反蓬，逆通腐常絕用害于縫一核些冤業(yè)寒務(wù)戚量披較骨大牛、希登啟記脆總禿賬壁工磁作赴量飛較裝大度的你單輪位快，鳥以輸利鄉(xiāng)豐于捆分踏工兼協(xié)潤(rùn)作掀。7道/歌1廣3個(gè)/孤2召0晌2建31栽3第竊一猴篇疫第摩三貫章第財(cái)公務(wù)叢會(huì)基計(jì)惡循簽環(huán)2透、慎記婆賬非憑嶺證鬼（增4繁）③陸聯(lián)抄合冶憑六證材：為慢了楊簡(jiǎn)養(yǎng)化他記風(fēng)賬鈔憑掛證從的謙填身制步工客作喪，被對(duì)烘于桂轉(zhuǎn)陣賬總業(yè)砌務(wù)環(huán)，蘿還背可譯以百用伐自腫制雪原刷始梅憑夫證樂或略原店始紙憑烤證譯匯伐總蹄表導(dǎo)代烏替賴記傘賬玻憑確證覆，遺但芬應(yīng)倍在士憑弱證狡格列式兵上吉預(yù)促先星印竭有飾應(yīng)豪借請(qǐng)、棉應(yīng)己貸叔的腔科眾目洪?；貦谟?，王或虜在陜憑護(hù)證枝空怕白挪處閥加瓦蓋胞能貞夠忠填任列叮應(yīng)居借扎、獨(dú)應(yīng)囑貸榮科言目稅的多專巖用堪戳仍記洪，返以編便儲(chǔ)填造列倦會(huì)厘計(jì)浙科如目蚊。燭這員種宋兼喂有褲原劇始贈(zèng)憑拴證駕和財(cái)記換賬敘憑眼證殊內(nèi)坡容表及撫作目用愚的赤會(huì)屬計(jì)糠憑悄證決，喉稱帆為桌聯(lián)雀合隸憑簡(jiǎn)證驗(yàn)，晚比稻如螞發(fā)搜料揉憑抖證伏匯缺總喚表滋就猛是豪一彎種鴉聯(lián)太合繞憑體證復(fù)。7停/法1炸3橡/騾2勉0鉆2等31秘4第董一青篇悟第藝三烘章廊財(cái)騎務(wù)至?xí)ㄓ?jì)強(qiáng)循寧環(huán)2討、繪記程賬釋憑禁證騰（脆5裳）（犬4交）濾記腹賬不憑眉證防的混填墻制燙要恭求應(yīng)某按利照選規(guī)鑒定布的誦會(huì)劃計(jì)渡科犁目脫及屯其骨核臥算買內(nèi)伴容鴉，強(qiáng)結(jié)索合攤經(jīng)霜濟(jì)腸業(yè)左務(wù)改的要實(shí)邪際榴情存況周，筋正訊確籍地鴉編液制震會(huì)慚計(jì)適分錄錄棉。膽科心目愁選法用殊要俯準(zhǔn)裕確犧，杏明膜細(xì)見科渠目報(bào)填規(guī)列栽要啟齊擇全不壩得廢將增不盤同倉(cāng)類扇型汽的隨經(jīng)叮濟(jì)求業(yè)漲務(wù)夕合脫并仿填艘列嘩在選一確張杰記浪賬愧憑盒證代內(nèi)偵，偏避甚免存科住目行對(duì)顯應(yīng)佛關(guān)嘴系裕不錦清摘得要丙欄懼應(yīng)撥簡(jiǎn)丑單范明起了慢地總填岡寫米經(jīng)擊濟(jì)葛業(yè)韻務(wù)災(zāi)內(nèi)我容歉的細(xì)要鵲點(diǎn)位，足文田字駱說倆明雄應(yīng)幻玉簡(jiǎn)呼練戴概賓括記悄賬少憑串證鑼應(yīng)來(lái)連覺續(xù)鵝編貨號(hào)攪以衣備秩查羨考每爹張兵記迎賬謙憑徑證斬后蹤蝶面?zhèn)我毁e般醉應(yīng)吵附巧上孝所藝依倚據(jù)捐的成原皮始素憑熔證爺，憂并亞注鬧明界所壇附哥的裝原促始課憑盲證魯?shù)幕艔垜謹(jǐn)?shù)嗎，裳以刺便鞠日運(yùn)后夠復(fù)積核蠟和核查暮閱記仁賬懂憑哈證伯填原制呢完粱畢焦，朋應(yīng)旬由騰有嫩關(guān)算人釋員環(huán)簽躍名擾蓋高章7租/額1和3軟/爬2窄0粥2販31廢5第布一爹篇招第裕三騙章竊財(cái)膝務(wù)清會(huì)片計(jì)采循披環(huán)2觀、龜記微賬榜憑杏證幕（燭6景）（且5染）拔記若賬敵憑偉證晃的梯審秧核審作核投的馳主托要品內(nèi)漏容來(lái)包曲括爹：記樓賬池憑薪證汽是紐奉否鏡附溪有摩原您始鄉(xiāng)豐憑屯證巴，遼記泊賬貝憑老證謎所依記膝錄磚的活內(nèi)蔥容唐與商原熱始暗憑昨證帝是孫否匠相臟符按約照去有主關(guān)秧制立度帶的喇規(guī)盜定按，處審洋核少記予賬凈憑住證緞所谷確逼定挨的擦應(yīng)存借臣、私應(yīng)魚貸飯的趣會(huì)看計(jì)被科態(tài)目規(guī)及外金籠額精是承否飲正因確埋，抹總郵賬啊科罵目犯與莖明螺細(xì)及科歡目燭口什徑呈是澆否劍一跑致記賺賬這憑客證英上谷的搖項(xiàng)獅目匙填莫列拆是常否蔽齊察全爭(zhēng)，蠅有蔥關(guān)襯人嘴員草是英否傳簽茄章7轟/游1晉3鍋/盆2場(chǎng)0殊2掀31穗6第按一竊篇題第盤三娛章杏財(cái)絡(luò)務(wù)懼會(huì)凳計(jì)辰循剃環(huán)二駁、筆會(huì)脹計(jì)潛賬返簿（塌一陡）什會(huì)希計(jì)匯賬濾簿往的鋼作野用（彩二最）銳會(huì)承計(jì)宇賬塵簿董的獄種墳類（美三日）掌會(huì)內(nèi)計(jì)闖賬頁(yè)簿追的盡基析本嫩內(nèi)亡容（婦四往）隸賬寺簿漲的嫂設(shè)縮慧置沙和狗登變記（回五覺）朱記麥賬夾的好要為求（盯六苗）昌對(duì)候賬鐮和婦結(jié)征帳7亂/盡1斗3觀/疤2學(xué)0躲2麥31婚7第猛一魄篇曾第啊三忙章再財(cái)灣務(wù)麥會(huì)寧計(jì)翻循堆環(huán)（撕一悠）密會(huì)押計(jì)地賬就簿畫的徐作火用1具、也會(huì)騙計(jì)頁(yè)賬款簿冊(cè)是塘歸喪納父、仰積衫累微會(huì)鑰計(jì)叔資娘料繪的雙工設(shè)具籮；2鎖、繁會(huì)世計(jì)嚴(yán)賬懸簿畫是亭進(jìn)掏行努會(huì)夕計(jì)夫分華析礙和皮會(huì)津計(jì)迫檢他查哀的跑依釀?chuàng)模?講、庸會(huì)拖計(jì)咳賬門簿府是學(xué)編天制多會(huì)妻計(jì)攝報(bào)碑表彈的膛主勞要拍資控料敵來(lái)膝源擊。7獲/幼1寄3陷/鋒2洋0先2基31冒8第杏一緩篇擊第送三取章奮財(cái)評(píng)務(wù)歇會(huì)臉計(jì)督循秒環(huán)（濟(jì)二戴）籮會(huì)貪計(jì)閥賬罰簿號(hào)的良種棋類斯（屢1霜）會(huì)勁計(jì)影賬慣簿典可轟以蛋有腰兩遺種卸分懂類歷方膜法1屈、艱按巖用帆途挽分貴類焦，甩可脆分晚為碎：（糞1?。┓虬陼r(shí)叼賬華簿由：也惰稱字日發(fā)記灰賬呼，城它按是躁按繼照循經(jīng)載濟(jì)殿業(yè)拜務(wù)席發(fā)良生穗的閑時(shí)眨間嶄先椅后滑循搬序碗，盼逐至日以、惕逐軋筆比登僻記霧經(jīng)茄濟(jì)消業(yè)乳務(wù)蘭的瓣會(huì)敏計(jì)繡賬景簿盈。日犧記哀帳漿按寨照扛記娘錄北的排內(nèi)儉容碗不返同陰還據(jù)可窮分廊為逃普宇通糠日頑記指賬許和根特宴種齡日堤記爛賬梅兩吐種筍。普德通淚日頭記誘賬吐：聰是之用簽來(lái)扎登都記凳全吩部肚經(jīng)怖濟(jì)僑業(yè)燥務(wù)識(shí)發(fā)綢生幟情彼況斷的題日花記庭賬葬，珠通抽常礙把搞每蹦日裝發(fā)剖生佛的塌經(jīng)技濟(jì)罩業(yè)葛務(wù)管，射按貧照驚業(yè)穗務(wù)架發(fā)宰生聾的徐先崖后敵循嘩序援，跪編魯成倚會(huì)姨計(jì)幸分凡錄閉記校入超帳耽簿貍中因，牙亦互稱淘分阿錄鞠簿特圓種押日腫記植賬蹤蝶：夏是史用姑來(lái)祖記拍錄蠻某謠一義類氧經(jīng)各濟(jì)吉業(yè)販務(wù)治發(fā)淚生盡情穿況陸的索日怕記塞賬斯，廊在薄我頃國(guó)饑，兆主爹要帖設(shè)屆置紙有妹現(xiàn)騰金香日算記怖賬嶄和套銀宰行惹存刻款亦日棋記希賬映。7腳/北1辛3宴/煎2得0切2朗31方9第喝一侵篇搜第潮三課章岸財(cái)憤務(wù)奏會(huì)泥計(jì)奇循裁環(huán)（欄二窩）殊會(huì)助計(jì)竟賬塵簿臺(tái)的服種簽類愉（扔2糞）（猾2外）觀分瓶類挎賬舍簿套：它星是局按脖照劑會(huì)承計(jì)蘇科竟目字登櫻記留全恰部月經(jīng)戶濟(jì)挪業(yè)拿務(wù)勸的清賬賴簿池，范簡(jiǎn)聽稱改分蜘類強(qiáng)賬園。分爭(zhēng)類的賬罩簿丟按滿照棉其偏提戲供走會(huì)只計(jì)偏資田料龍的我詳全略箱程僅度付，堤可胸分丑為家總粒分判類禿賬隨和突明星細(xì)款分英類小賬對(duì)。總號(hào)分漸類重賬撫：邁簡(jiǎn)燒稱扔總更賬離，趙它輪是巧根觸據(jù)鳥會(huì)食計(jì)僻制說度羊規(guī)短定苦的盆總茶分倡類濤科章目脅開毫設(shè)盈的扁分木類兩賬育簿婆，定用訴來(lái)獎(jiǎng)提睛供吩總掌括對(duì)資館料辛的蹲賬伍簿費(fèi)。明志細(xì)破分彼類蕉賬蚊：績(jī)簡(jiǎn)睛稱斬明熔細(xì)猴賬杏，升通丈常開根鬼?yè)?jù)爭(zhēng)某宰個(gè)添總稅賬鏟科莖目錦所末屬掃明廢細(xì)聽科湯目殖開軌設(shè)晌的未分閥類奮賬順，依用衰來(lái)旦提怨供儉某煌個(gè)行總否分著類遺賬伴戶搜明桶細(xì)遼核興算秒資脖料沃的躺分范類感賬或簿炸，私是姨總果賬逝的央詳技細(xì)述記綿錄蛇。聯(lián)悶合吼賬君簿章：勉在杠實(shí)幕際腹工寒作姓中牙，廁將腔日恩記砍賬催和鳳總炎分郊類武賬攤結(jié)給合圾起膚來(lái)慢在歪一揀本雪賬阻簿片中付進(jìn)采行趙登微記陰，責(zé)這殺種嗚既站進(jìn)蕩行女序笛時(shí)遭登強(qiáng)記偽又屠進(jìn)琴行想總錢分醋類莊登譽(yù)記網(wǎng)的欠賬慘簿偏稱臣為誓聯(lián)最合勿賬截簿任。栗比喝如事，烘日溪記瘦總沾賬豈就假是蜓一緒種凳聯(lián)詞合尖賬剖簿凍。7賀/叨1戴3弟/貼2砍0姓2托32壟0第抬一膊篇愉第員三恥章壘財(cái)屠務(wù)借會(huì)知計(jì)趨循貓環(huán)（酒二攀）判會(huì)斑計(jì)霞賬為簿朵的宮種或類梢（貧3苦）（柿3胸）晉輔紀(jì)助秀賬寫簿躬：又款稱脹備糾查柴簿炭，背它踐是框?qū)Χ饶呈啃┫Ｔ诮裥蚱蜁r(shí)屆賬置和罪分功類幅賬共等萍主未要失賬奸簿具中雹不下能憑記盞載閱或充記賭載薪不委全厭的激項(xiàng)言目碼進(jìn)日行處補(bǔ)竟充查登差記讓的只賬商簿爽。尖輔奴助引賬襖簿村不娛是炎企蜂業(yè)傍必理須宅設(shè)維置彩的咱賬甩簿李，熄可杰視收企初業(yè)通的纏實(shí)撓際圓情恰況中進(jìn)啦行脅設(shè)否置覺。糕經(jīng)矛常笑設(shè)危置蒸的伴輔獨(dú)助主賬增簿協(xié)主振要怎有紡：陳租禾入蓮固雞定債資旅產(chǎn)卻登核記超簿簽、挑受木托杏加劇工茫材千料防登遵記已簿部、序應(yīng)戚付平票嶼據(jù)怒備倡查尊登假記憤簿脅等去等悉。2檢、送按椅外侮表凳形冬式逗分砍類盜，遮可郵分己為肺：（牢1未）而訂窗本壯式捐賬共簿熊：簡(jiǎn)艱稱盤訂殃本暈賬舊，榴它遺是糊在燭使娛用新前景就拍把題若橫干財(cái)賬柏頁(yè)機(jī)固篩定會(huì)地銀裝易訂遮成席冊(cè)修的驢賬響簿拿。蠢企業(yè)業(yè)丸的碗日湊記釣賬蒸和事總祥分助類務(wù)賬浪一拌般鏡采僑用緊訂引本跌賬牌。（巨2毫）楚活構(gòu)頁(yè)勉式尖賬聾簿淘：簡(jiǎn)父稱憑活亞頁(yè)附賬書，淡它目是梅在漆啟黃用獵前羊和炕使費(fèi)用德過膠程笨中躁不而把歪賬看頁(yè)體裝竿訂屯成聾冊(cè)鳥，速而猛是示將渡其炭放驢置肥在逃活藏頁(yè)鳴賬竟夾日里甚的店賬健簿勾。7賤/兩1飲3視/掏2際0煙2發(fā)32慕1第帳一我篇正第很三珠章天財(cái)棵務(wù)教會(huì)玩計(jì)繡循醬環(huán)（驚二嫁）磨會(huì)寇計(jì)番賬堤簿唯的倆種湊類引（拆4既）（脊3倆）宮卡到片答式中賬欺簿林：它哈是說利挑用積卡祥片士進(jìn)進(jìn)行李登銅記綁的沙賬各簿慣，匆其絡(luò)優(yōu)敬點(diǎn)羽與諸活俗頁(yè)駐賬拜相壇同蕉。渾登蒙記呢卡改片去失嚇賬肝簿球時(shí)達(dá)，任必孔須傳循撤序冬編鹿號(hào)帆并日放起在閃卡走片饒箱副內(nèi)起，妹由昌專東人釋保捏管需。緩卡趟片防式卵賬慮簿障主惕要純適襲用貞于仙記指錄蛾內(nèi)則容尸比械較演復(fù)租雜排的殘財(cái)亮產(chǎn)鴉明獻(xiàn)細(xì)脅賬壤，封如慌固究定遮資騾產(chǎn)鐮卡頂片救等隨。7而/巡壽1牢3鉆/凝2妨0各2茂32浴2第營(yíng)一敘篇忌第謝三撲章旨財(cái)液務(wù)酬會(huì)火計(jì)溝循隊(duì)環(huán)（煌三設(shè)）妥會(huì)階計(jì)我賬訴簿穴的踏基潛本抹內(nèi)圈容各鉆類怎賬云簿番都勝應(yīng)疫具灶備疏以陪下棚基白本賠內(nèi)痰容化：1棋、修封戰(zhàn)面撕：主植要繪標(biāo)鳳明瓶賬樂簿就名趙稱魚，沿如場(chǎng)總根分愿類慢賬疏、都銀蛙行饞存艱款潔日暑記踐賬召、客材催料沈明鳴細(xì)邀賬運(yùn)等薪，濾此脖外兔還稍應(yīng)仔注跳明肢記駝賬依單網(wǎng)位始的搏名借稱貨。2倦、她扉碰頁(yè)鏡：主姻要毯表遮明強(qiáng)賬偉簿冊(cè)的籮啟杏用常和洞截戴止耀日悲期輝、寇頁(yè)斑數(shù)懲、鳥冊(cè)春次獻(xiàn)、迷經(jīng)者管懶人雷員導(dǎo)一拉覽轉(zhuǎn)表議及李其仆簽合章慮、虜賬差戶繩目沉錄刪、施主矛管需會(huì)卸計(jì)壟人榜員祥簽鋸章辨等3射、乎賬哪頁(yè)西：它刻除叛標(biāo)宴明兔賬證戶焦名閑稱響、汁總俊賬上頁(yè)泛和細(xì)分副類賣賬野頁(yè)渴外嶼，尸主拜要置記智錄存經(jīng)能濟(jì)罵業(yè)工務(wù)疊內(nèi)權(quán)容虎。覆賬梯頁(yè)撞一權(quán)般織設(shè)簽置兼登千賬影日稼期炭欄赤、攝憑音證辱種螞類褲號(hào)漫數(shù)演欄脊、議摘刺要掀欄侮（夏經(jīng)柔濟(jì)配業(yè)飼務(wù)鞠內(nèi)纏容災(zāi)的靜簡(jiǎn)遷要在說民明鑄）尺、延金霸額程欄營(yíng)（爽包遣括湯借洪方飯、歷貸快方竊金陰額座及幻玉其潛余選額園）7棒/跡1內(nèi)3墊/孔2業(yè)0幸2篩32寺3第萍一請(qǐng)篇少第外三豎章泛財(cái)捉務(wù)群會(huì)掠計(jì)宋循窯環(huán)（賊四淹）掌賬洞簿基的否設(shè)憶置余和把登飲記西（逝1傍）1喬、梁日刊記摩賬伙的腥設(shè)彈置撲和位登角記通秀常四，芽各褲單謹(jǐn)位默都然要彈設(shè)專置牽現(xiàn)醬金術(shù)和遲銀篩行第存佩款鑄日下記璃賬梨以距加返強(qiáng)嫂貨多幣弊資丙金懷的子管寸理彼?，F(xiàn)尖金皺和仗銀鋒行澆存銳款持日斧記劣賬從一述般鹽由孫出羽納活人厲員殲根霸據(jù)擔(dān)審致核鹿后送的闊收功、也付增款餅憑按證惠，史逐鵲日筆、鳳逐軌筆尊按禍循撇序里登罰記跨。壟每糞日生終統(tǒng)了鋒應(yīng)建分仍別編計(jì)昏算琴出草本程日項(xiàng)收勿入辜、筍付帽出專的悲合框計(jì)社數(shù)翼，轎并允結(jié)江出假當(dāng)親日孔的季結(jié)惹余任額顫。將現(xiàn)赴金崗日譽(yù)記城賬谷的體每柴日嫌余請(qǐng)額巴還元應(yīng)逢與倉(cāng)當(dāng)劉天下庫(kù)明存折現(xiàn)櫻金躲的草實(shí)溜有框數(shù)果額否進(jìn)區(qū)行征核失對(duì)漠，避借響以敵檢賊查柄每譯日嚼現(xiàn)晶金跨收亦支津及斑結(jié)陽(yáng)存陪情腦況遮；捉銀始行邁存祖款跡日虛記竹賬魯則龜應(yīng)襖定秧期鵲同煎銀誰(shuí)行性送像來(lái)危的梯對(duì)蜘賬并單按逐襯筆亦核悼對(duì)決?，F(xiàn)鄙金欠和膛銀派行儉存趙款雙日立記免賬喚通產(chǎn)常虹都含采娃用規(guī)三統(tǒng)欄僑式蹈賬個(gè)頁(yè)昌，滋其鹽格丑式胸基緞本震相統(tǒng)同吧，區(qū)只蹄是枕銀翠行志存塘款鵲日逆記動(dòng)賬藍(lán)為招了珍便煙于脹與鼻銀群行續(xù)對(duì)兇賬培，贏增雷加握了閉結(jié)迷算邊憑洪證球種陳類鞭和杰號(hào)推數(shù)扁欄跟。7罩/女1礙3此/久2獅0賣2子32敘4第襪一抬篇壁第差三蝴章仗財(cái)涉務(wù)直會(huì)過計(jì)槐循燦環(huán)（遣四勢(shì)）抗賬裂簿聰?shù)幕O(shè)嘗置兵和跑登德記超（辟2獻(xiàn)）現(xiàn)隱金皇日挎記擱賬勺的疊具滅體柜格慎式宵和旅登換記宮方奮法悲：673提墻取目現(xiàn)吊金銀鋒行因存夢(mèng)款2惰0觸0吼06677出軟差壟借爬款現(xiàn)感付1其犁他魂應(yīng)坦收聾款1酸0罩0襖0本迎日赴合村計(jì)2服0瘦0欲01遇0貴0磚01煌0妹0仙07估/科1特3職/滅2釣0蹈2憑32以5第稻一掘篇坑第糊三情章吉財(cái)虹務(wù)刻會(huì)雕計(jì)賭循往環(huán)（獨(dú)四妙）步賬段簿肝的賣設(shè)題置墳和瞞登洋記念（兩3薪）銀有行沖存貓款摩日樂記蓋賬駁的司具唇體省格歷式適和甘登禁記妨方槐法目：6知7蘭本捉日死合當(dāng)計(jì)犬1拿0飾0效0岡0作0烤2板0遵0驅(qū)0敘1夫6走8劑0逝0吩06畫8攜銀久付村4強(qiáng)預(yù)謠付邊房棄租嶺支撞票氧0仰1饒2雞7靈待憤攤車費(fèi)硬用準(zhǔn)6估0叫0狗06債8古銀杯收帳2崖洗隸衣撞收豪入巷支池票南0屠8妖3鐘2主事營(yíng)次業(yè)慌務(wù)梳收禽入7隱0庭0蜓06湊8純本援日揮合芽計(jì)震7刮0剝0德0納6傾0扭0患0勤0掠1種7汪8好0柄0掙07訴/斥1蜓3李/橋2詠0地2僵32嘗6第胡一系篇陵第茄三喜章辣財(cái)姐務(wù)槍會(huì)減計(jì)相循針環(huán)2驚、眾總賞分滲類逢賬甘的猜設(shè)劫置只和黑登嘗記總但分猜類直賬隔登姿記役的鐮依通據(jù)企和漆方啄法俯，鋒主訊要重取殼決智于監(jiān)所吵采召用柏的鋪賬萬(wàn)務(wù)羽處鉆理注程欠序侍，塊它原可測(cè)以飾直尖接龜根眨據(jù)段每惕張?zhí)び浗顿~轉(zhuǎn)憑刪證壘逐款筆朝進(jìn)水行緊登較記些，目也紗可搭以朗把出各彼種棗記蕩賬鴿憑厭證呈采加用扮一躬定故的挽方淚法攏進(jìn)雖行恨匯席總魔，嘗根肆據(jù)益匯源總慨后煌的仆結(jié)報(bào)果會(huì)進(jìn)凡行等登副記良。摔每魯月碗終忘了繩應(yīng)魄將井當(dāng)揭月俯已第完慌成厭的燭經(jīng)寫濟(jì)許業(yè)貨務(wù)悠全寺部心登梨記申入溉賬摘，飛并壞結(jié)惱出擋總怖賬侵各僻賬材戶層的瘡本英期惱發(fā)悼生恢額內(nèi)和笛期特末債余克額緞，列為鋒編堤制論會(huì)賞計(jì)緞報(bào)絮表某提腰供隨依繳據(jù)址。總汽分葉類睜賬碼通戴常抓采蒙用左三和欄調(diào)式麥訂修本煙賬芬。（熱四價(jià)）海賬軍簿綢的法設(shè)旦置問和尺登交記石（刷4莊）7瓣/羊1熟3滅/扔2商0悉2鐮32稱7第濟(jì)一巾篇帥第呈三壇章咱財(cái)饒務(wù)創(chuàng)會(huì)堂計(jì)牙循稍環(huán)（含四缺）酬賬穿簿授的悼設(shè)拘置旦和蓋登河記嶄（畜5議）總冊(cè)分雖類遺賬足的繪具滋體鉤格機(jī)式牙及扶登秋記盟方脊法被如篩下同：1伸3鋼1惡本涌月娘合蘆計(jì)貸2苦0綱0巷0篩0亦借全1慣8拼0遷0乒0幼02澆2揉8滅銀載付僑8運(yùn)本團(tuán)月瞎購(gòu)硬入恐7殊0沿0圈0乖0冬借薦2過5售0需0句0基0轉(zhuǎn)嘗1漸5覺本條月昨發(fā)懶出珠9寒0寄0特0孩0鑄借粥1罪6豆0俘0水0借02央2浪9欺本怪月葉合笨計(jì)讀7宿0腎0領(lǐng)0聰0飄9椅0回0貿(mào)0中0認(rèn)借友1拔6鉗0柳0大0盜07南/創(chuàng)1息3前/叮2酷0堪2鳳32禁8第旗一您篇主第稼三煉章肯財(cái)途務(wù)貧會(huì)創(chuàng)計(jì)開循插環(huán)（耕四冒）沾賬蜻簿倉(cāng)的唐設(shè)僵置婆和丹登軋記搖（迎6絨）3被、蛛明穩(wěn)細(xì)末分璃類綿賬外簿斜的態(tài)設(shè)禮置弊和課登爪記明謙細(xì)弄分班類軍賬顯簿逢一謀般摔根全據(jù)碗記乖賬襖憑您證怨并而參沒考姥原洞始風(fēng)憑資證杜或喇原疑始久憑你證源匯熄總遲表越進(jìn)簽行酬登柴記叛。授其舊具厚體蟻格棚式職取來(lái)決降于凈它漫所介記存錄蓄的妄經(jīng)界濟(jì)膠內(nèi)搖容拉。（肝1篇）咐三許欄脹式繼明爛細(xì)肆分更類棕賬勵(lì)簿第：溫它禿的娛結(jié)竊構(gòu)沿和咬總舅分璃類臉賬含簿男相桂同奸，強(qiáng)適亭用結(jié)于撿只肅要蛇求想提巾供武貨聽?zhēng)湃樾呕蚁嵍淮粢蠼峒埞┲莘枪浢蹘胚M(jìn)信禮息會(huì)的哭那餓些蟻賬價(jià)戶拳，樸如土應(yīng)第收欺賬蹦款舉、自應(yīng)慰付床賬筐款歸等偵結(jié)嶄算聞?lì)惽з~良戶泡和載實(shí)捧收閱資桐本耐、踢資刊本捕公秀積離等波權(quán)京益融類惑賬杏戶7程/柔1債3滿/筆2斗0勵(lì)2挖32或9第怎一饞篇恒第棒三膠章足財(cái)悉務(wù)抬會(huì)犁計(jì)狗循兔環(huán)（坊四餓）齒賬斜簿離的奧設(shè)裕置殘和拔登節(jié)記安（站7昏）三窗欄拌式扮明劍細(xì)械分圖類被賬惜簿斯的血具蓬體亂格肚式忘和曲登律記伴方留法盤：3塵5掀X捎X出覺差鍬借勢(shì)款餡1出0吐0駛0蛾借側(cè)1紀(jì)0剩0資03債2格7科X救X季報(bào)牽銷差育旅退費(fèi)媽1僻0線0跪0何平3押3譜1本愉月轎合促計(jì)脂1濁0屠0降0軍1曬0瓦0興0啄平7接/有1恨3毯/襖2幼0虧2做33斬0第童一擋篇摧第濾三烘章煎財(cái)蘿務(wù)艙會(huì)握計(jì)澆循憲環(huán)（表四使）月賬宏簿詳?shù)哪嘣O(shè)亮置切和攪登老記蔬（弊8已）（本2拜）凈數(shù)質(zhì)量亂金脖額吳式擴(kuò)明導(dǎo)細(xì)懲分概類重賬演簿它揭是潔在誦三鑼欄經(jīng)式倚的子基抱礎(chǔ)前上葛，堆將俊收志、屋付覽、渠余垃各肯欄媽分憶別珍增趣設(shè)扔數(shù)片量遮、例單驢價(jià)藝和匪總窗金蛾額刻欄迫，幻玉適樂用僵于飼既踢要同求跟提閥供露貨廚幣育信編息皺又韻要濃求矮提察供絡(luò)實(shí)義物養(yǎng)信綠息攔的釋財(cái)耐產(chǎn)脈物撞資幻玉類忍賬鞭戶禍，掀如漠原汪材芝料價(jià)、標(biāo)產(chǎn)劍成賢品牧、馳庫(kù)抵存濁商玻品任等祥賬安戶張。胃其揉具此體般格忘式酬及歇登秤記商方角法信見鋸下勺頁(yè)叼。捉（洪此圍處穴以俘材蠶料膽明庸細(xì)史賬徑的唇格異式鋒及歡登楊記傻方諸法噴為拍例兼）7耽/蒼1毛3鑰/薯2須0康2巴33剪1第督一拐篇淹第屬三妄章味財(cái)用務(wù)旱會(huì)色計(jì)絞循沈環(huán)6旋1碼期肆初墳余煙額范3劣0布8乖0脫0豎2亭4憶0找0連06煎3拘X奮X病購(gòu)爸入僅2手0圖8竄0酸0遵1圓6仔0踐0教0酸5采0效8趣0掉0來(lái)4悼0呼0樓0糟06吸2篇1雖X煩X膠領(lǐng)超用禾4姐0天8坑0楊0暖3豆2柳0蜜0初0班1株0洋8版0汁0露8棚0雖0瘦06吸3齊0虧本銀月佳合珠計(jì)逝2籍0脖8燒0蘋0棵1便6佛0向0嶼0廢4延0騰8嶼0京0狂3駝2招0謀0小0原1刃0走8茅0廳0罷8循0船0月07排/肝1臉3俊/呼2噸0呆2培33鍬2第原一息篇演第鈴三刃章負(fù)財(cái)晃務(wù)扣會(huì)豬計(jì)督循離環(huán)（鍛四兵）民賬蔑簿目的吃設(shè)尚置鉗和旦登仰記耕（愉9尾）（趟3供）趁多娛欄想式俯明霉細(xì)駱分咽類槳賬釀簿它肆不室是慰按雖有盤關(guān)藍(lán)明衡細(xì)筍賬覽戶濁分殼設(shè)躍賬禍頁(yè)含，斜而追是研在浙同蹈一短賬鉗頁(yè)如上純?cè)O(shè)艙置中若眉干見專銅欄鄰，焦集膏中酸反鍬映眠某汁一夫總狹分傳類階賬拌戶澆的酬各廢明票細(xì)蘋分百類挨賬蔽戶淡的齊核他算關(guān)資越料臣。寶多浴欄求式妻明挖細(xì)各分臘類余賬到適遞用緊于忌費(fèi)植用休、全成常本蹦等忍賬標(biāo)戶容的療明粗細(xì)蜓核氧算識(shí)，滔如餐管考理膝費(fèi)仔用臉、惕生丟產(chǎn)晶成汗本某、逼制似造累費(fèi)五用泉等坐賬庭戶液。其蘋具各體產(chǎn)格砌式配及嫌登裕記參方董法勢(shì)見辮下疊頁(yè)質(zhì)。7鄭/披1堂3肢/伯2妹0滾2相33都3第棒一兔篇栗第檔三陷章兵財(cái)侮務(wù)含會(huì)能計(jì)喪循終環(huán)（傻四雁）珍賬茫簿蕉的插設(shè)信置魯和蟻登前記強(qiáng)（添1澇0侮）多賠欄氧式思明呈細(xì)簽分響類瀉賬灑簿躺的柳具溪體偶格孤式曠及減登勁記俯方羞法授：6膨3雞0問X性X熟領(lǐng)海用橡材菌料共5且0城0毯0貸5乓0數(shù)0懸0X紅X摟分館配快工番資株2控0需0插0虎2麻0昏0譽(yù)0X堵X臭分尚配本制顏造窮費(fèi)士用愛3會(huì)0茶0封0布3乏0出0狼06塔3險(xiǎn)0滲本橡月披合或計(jì)匯5末0做0腫0保2養(yǎng)0聾0改0挽3羨0增0困0晨1毅0貫0亭0循06涼3磨0女X倡X別完獵工環(huán)轉(zhuǎn)講出踢4夢(mèng)0值0撇0濫1滑6永0磚0競(jìng)2玻4專0寒0喇8棍0害0剝06奇3舅0搬X拍X轟月佳末擴(kuò)在訂產(chǎn)義1議0毯0議0救4熊0趨0算6戚0宜0巡壽2循0好0似07乳/苦1幅3貨/跌2歐0產(chǎn)2為33盟4第燒一嗽篇繳第翠三予章設(shè)財(cái)兆務(wù)切會(huì)擠計(jì)尋循虹環(huán)（省四聚）球賬滅簿贏的翠設(shè)軟置淋和壘登匙記噴（燈1六1融）4震、副總母分款類扣賬鉤與死明壤細(xì)膀分胡類爬賬機(jī)的始平育行西登使記平尼行找登碧記京的的要洞點(diǎn)賴主額要巷有漏：（蹲1就）徒同肉時(shí)怒登扮記忌。對(duì)幼同吊一區(qū)項(xiàng)轎經(jīng)熟濟(jì)獻(xiàn)業(yè)恨務(wù)霉在榨同脫一徐會(huì)挖計(jì)喇期狀間還內(nèi)斧，匙既縣要傍記醬入斜有珍關(guān)辨的葬總貼分?jǐn)_類全賬醫(yī)，模又精要伴記醋入及其遞所跡屬及的糊明束細(xì)涌分憂類也賬伴。（溪2套）銅方劫向炊一家致溪。將父經(jīng)羽濟(jì)券業(yè)枯務(wù)脆記叮入株總員分便類江賬恒及顆其乳所營(yíng)屬歐明掉細(xì)漆分全類殲賬煙時(shí)迅，陳記搭賬料方舊向礦必治須苦一嬸致貌。（錄3羊）蛛金田額令相糞等朝。企憐業(yè)瘦把矩每淡項(xiàng)隱經(jīng)遇濟(jì)貴業(yè)耗務(wù)賺記寒入塵某扇一首總立分渣類妙賬顧的勝金漿額員，回必喪須謝等徐于應(yīng)記襖入韻其尼有澇關(guān)待明凳細(xì)伙賬筒戶拜的持金叼額膀之幫和僅。（腎4皮）羨依早據(jù)版相潑同嶺。登脆記贈(zèng)總穩(wěn)分杏類燒賬誰(shuí)與稀登階記逐明忌細(xì)璃分士類籃賬君的懶最絡(luò)終縱依功據(jù)灣都蟻是爹反遲映逮同紗一那經(jīng)疾濟(jì)懂業(yè)命務(wù)首的勿原胳始徹憑胞證遵。7打/竹1嚴(yán)3廈/愁2皮0麻2蜻33天5第杠一踐篇偉第殃三剩章塊財(cái)筐務(wù)拖會(huì)旗計(jì)倦循達(dá)環(huán)（圾五誕）舊記芳賬其的蔑要威求犯（嫂1見）按段照障會(huì)握計(jì)帖基竿礎(chǔ)加工儲(chǔ)作心規(guī)言范蘿的濫規(guī)蓬定夜，鋤登拆記個(gè)賬索簿臘的到基糠本怒要替求躬是糖：1述、架登猜記汪賬賞簿蘭時(shí)晴，瞞應(yīng)指當(dāng)妙將鈔會(huì)悅計(jì)敞憑奴證庫(kù)日器期驢、抱編魂號(hào)削、孤業(yè)覽務(wù)莫內(nèi)乎容虜摘龍要急、怎金葉額姑和逮其拋他堪有團(tuán)關(guān)性資絡(luò)料寧逐鴿項(xiàng)腥記槳入繞賬潮內(nèi)歸，懇做宇到積數(shù)臺(tái)字座準(zhǔn)裹確寧、病摘屑要償清最楚恰、碗登鏡記脊及豪時(shí)偏、栗字妨跡照工習(xí)整誦。2適、熔登碼記獸完竟畢裕后嚼，四要美在古記庭賬癢憑桌證沾上林簽勝名設(shè)和善蓋害章則，遇并陜注植明叫已裝經(jīng)兵登磨賬若的蘇符您號(hào)吐，悶表液示慶已卵經(jīng)攪記河賬件。3揚(yáng)、矩賬電簿晝中唐書伏寫璃的瞞文進(jìn)字俱和嗎數(shù)曠字廣上逮面寧要辨留移有偽適徑當(dāng)推的惹空銜格冶，倉(cāng)不劃要全寫失滿柳格傭，價(jià)一咸般硬占隆格弦距粗的衣二欺分我之弟一目。4穩(wěn)、副登泛記吐賬刺簿額要清用富藍(lán)短黑川墨息水揭或罪者落碳柴素妙墨商水含書些寫葬，獵不浮得裂使賴用糊圓峰珠碎筆寨或擊者衰鉛含筆猶書衫寫旦。7底/擔(dān)1民3樣/修2錯(cuò)0姑2基33肆6第智一熊篇型第米三臣章培財(cái)潑務(wù)覺會(huì)情計(jì)公循最環(huán)（熊五吹）來(lái)記熱賬評(píng)的籌要田求盤（惑2下）5姓、征下犧列廚情良況腿可送以蒙用蹲紅鴉色牢墨狠水削記俊賬?。?勉1是)竭按竿照民紅運(yùn)字嫂沖冶帳照的趟記及賬孟憑姻證渣，沿沖柜銷擁錯(cuò)鋒誤倉(cāng)記糧錄糾；(帝2揉)穴在叮不停設(shè)撓借洪貸懼等薪欄橫的燒多靠欄晨式升賬雜頁(yè)盒中鵝，湯登鞠記斧減榨少睡數(shù)觀；(踏3食)醋在己三烘欄都式慣賬鐘戶鏟的躲余升額襪欄閘前逝，填如嬸未村印周明妥余卵額魯方因向券的碰，中在鋸余撒額叉欄猴內(nèi)撇登乎記伯負(fù)董數(shù)該余該額完；(眼4京)等根評(píng)據(jù)希國(guó)恢家集統(tǒng)公一專會(huì)啟計(jì)混制他度鉛規(guī)州定仿，虹可否以虛用膛紅愧字叛登慈記梯的茅其犧他送會(huì)暮計(jì)段記叢錄掉。6汪、仙各傾種椅賬省簿縱按堪頁(yè)事次堤順嚼序堤連地續(xù)找登諷記售，衡不洲得嚇跳喇行測(cè)、輝隔搏頁(yè)獎(jiǎng)。7充、休凡鎖需盼要細(xì)結(jié)都出嗽余論額映的躬賬磨戶袋，異結(jié)品出毅余據(jù)額臂后柜，酸應(yīng)欠當(dāng)?shù)卧诎椤谤Z借帆或煎貸飛”不欄傘內(nèi)纏寫?yīng)z明廢“脾借鵲”拜或喪者拳“脆貸惜”姐等芳字山樣沾。8建、遲每懂一冰賬之頁(yè)球登針記共完拼畢劃結(jié)崗轉(zhuǎn)坦下旗頁(yè)雷時(shí)否，旗應(yīng)告當(dāng)勿結(jié)叔出屑本租頁(yè)巧合煤計(jì)暮數(shù)搏及片余測(cè)額蟲，物寫撒在棵本偵頁(yè)笨最販后偏一專行儀和扒下痰頁(yè)己第殖一泳行注有駁關(guān)秒欄炕內(nèi)持，因并憑在衡摘綿要京欄紹內(nèi)顯注獵明昌“單過斗次抵頁(yè)餐”因和永“隨承俘前果頁(yè)遣”哭字捐樣嗎。7訓(xùn)/被1銳3沿/鄙2退0訊2奇33贈(zèng)7第外一野篇港第圣三棵章炎財(cái)起務(wù)教會(huì)呼計(jì)攤循腸環(huán)（浴六截）痕對(duì)值賬負(fù)和錘結(jié)羊帳耽（廊1乎）1各、辰對(duì)襪賬籌，挺主虛要閘內(nèi)遷容稀包慕括煮：賬榨證用核璃對(duì)賬證賬忽核睜對(duì)賬葉實(shí)老核活對(duì)2況、咱結(jié)勸帳溪：免就掉是樂把妙一鳥定般時(shí)察期礙內(nèi)米應(yīng)若記帖入疼賬蔽簿徹的言經(jīng)牢濟(jì)挺業(yè)傲務(wù)京全已部殖登召記擦入飾賬施后粥，拘計(jì)通算漸并株記發(fā)錄把各頑種級(jí)賬欣戶感的姥本瞧期狡發(fā)漠生夾額利及齒期揉末散余欺額還，雙并蠶將漲余含額咸結(jié)仗轉(zhuǎn)分下加期伐或票新堂的棋賬別簿陳。7亡/遞1器3仇/嘆2仗0櫻2爺33皆8第件一各篇貧第惰三發(fā)章躁財(cái)架務(wù)醉會(huì)麥計(jì)樓循落環(huán)（閉六桂）午對(duì)列賬寨和變結(jié)窗帳異（廁2撓）結(jié)思帳捧主固要獻(xiàn)包碌括慌如湯下揉程尼序佩：查術(shù)明鵲在敏本偽會(huì)敲計(jì)采期弊間描內(nèi)芬發(fā)砍生鏟的貼各茅種星經(jīng)暈濟(jì)浮業(yè)愚務(wù)勸是著否村已構(gòu)經(jīng)逃全粥部希登勇記櫻入毛賬私，槳如幫有艷漏揀賬倘應(yīng)布及跑時(shí)辨補(bǔ)臨記秧，亦不鐮能巷提看前待結(jié)迫帳瞎或奪延剝至憂下賭期功登晃記搏。本賄期絡(luò)內(nèi)室所當(dāng)有關(guān)的聾轉(zhuǎn)桌賬赤業(yè)雖務(wù)踢都軍應(yīng)宿編禍制站記垮賬涂憑朵證亂并掘登欠記蠢有河關(guān)究賬蹲簿慚，傳對(duì)齡于夸各岔項(xiàng)職費(fèi)便用率、襪成肺本義、娛收姓入愚等脾損順益六類栽賬僵戶謀，沒應(yīng)銷及怨時(shí)趨在冰有爛關(guān)累賬嘆戶悶之鼻間脖結(jié)戲轉(zhuǎn)免。在文本翻期虎全銀部箏業(yè)鳴務(wù)頃登篩記留入差賬泡的智基腸礎(chǔ)里上輸計(jì)劫算追并躺記誘錄型所頑有密賬垂戶黑的羅本訂期誼發(fā)僅生少額怖和熊期叨末怪余羅額縣。7遵/猛1景3忘/暗2珠0衣2軋33筋9第面一究篇畝第蠶三童章徹財(cái)界務(wù)防會(huì)狡計(jì)材循嘴環(huán)三棚、避會(huì)據(jù)計(jì)匠報(bào)政表（一臣）析資鵝產(chǎn)化負(fù)莖債砍表（洗二炎）聰損難益降表畏（刻利笛潤(rùn)冷表油）（物三依）縫現(xiàn)豈金牙流攔量紗表7筐/焦1帽3必/盯2元0捏2叢34大0第療一尊篇慎第蜻三耗章肝財(cái)諒務(wù)機(jī)會(huì)欄計(jì)杏循蛾環(huán)（偏一?。┘踪Y暫產(chǎn)米負(fù)班債特表1寸、構(gòu)資蘭產(chǎn)粗負(fù)袍債浪表鈔概逝念察：冒是塘反印映棵企犁業(yè)越在撐某