財(cái)務(wù)基礎(chǔ)會(huì)計(jì)導(dǎo)論

第一章總論1第一節(jié)財(cái)務(wù)會(huì)計(jì)概述一、財(cái)務(wù)會(huì)計(jì)的定義財(cái)務(wù)會(huì)計(jì)是以編制財(cái)務(wù)報(bào)表為目的，主要向外埠投資者和貸款者、政府機(jī)關(guān)及其他與企業(yè)利害關(guān)系的單位和個(gè)人提供有關(guān)財(cái)務(wù)情況和經(jīng)營(yíng)成果信息的一門(mén)會(huì)計(jì)學(xué)科。由于主要是對(duì)外：對(duì)外報(bào)告會(huì)計(jì)手段是財(cái)務(wù)會(huì)計(jì)報(bào)表：財(cái)務(wù)報(bào)表會(huì)計(jì)相對(duì)應(yīng)地：對(duì)內(nèi)報(bào)告會(huì)計(jì)、管理會(huì)計(jì)2二、財(cái)務(wù)會(huì)計(jì)的特點(diǎn)（1）會(huì)計(jì)處理的主要依據(jù)：會(huì)計(jì)法、財(cái)務(wù)會(huì)計(jì)制度、會(huì)計(jì)準(zhǔn)則、稅法、公司法等。（2）收集資料的方法：根據(jù)經(jīng)濟(jì)業(yè)務(wù)，以貨幣為主要計(jì)量單位，按程序，連續(xù)、系統(tǒng)、全面地編制會(huì)計(jì)憑證、登記帳簿、直至編制會(huì)計(jì)報(bào)表。其過(guò)程簡(jiǎn)稱(chēng)為：確認(rèn)、計(jì)量、記錄、報(bào)告（3）會(huì)計(jì)信息的性質(zhì)：著重于歷史資料。（4）接受信息的對(duì)象：企業(yè)外部現(xiàn)在的：已投資；潛在的：準(zhǔn)備投資。①投資者：政府（國(guó)有資本投資機(jī)構(gòu)、主管部門(mén)）其他法人個(gè)人3②才貸牧款壞人痛：銀企行非份銀否行灶金猛融者機(jī)晌構(gòu)聲（斯保袖險(xiǎn)蠅公敘司摘）債州券僚購(gòu)漸買(mǎi)剖者其鑄他該貸唯款猾人③扮供鮮應(yīng)知商恨和決其曬他疲商叢業(yè)咬債壤券嬸人條。飽關(guān)誘心減能剖否立到飲期勿償壺還襪欠畢款④們顧責(zé)客扮?；菀缽堎?lài)恰企旦業(yè)從的件日各后渾供解應(yīng)欲和師售圈后絨服緩務(wù)胖。⑤雁職絨工塔。輝勞普動(dòng)涌報(bào)澡酬乘、樓退閃休分福賤利肺。⑥從政周府伴及司其垂機(jī)京構(gòu)先。重如濃：駱稅紀(jì)務(wù)曉、乓工越商憶、鹽主端管戚部阿門(mén)蕉。⑦燃社淡會(huì)烈公熊眾刮。筑擴(kuò)恭大醉就股業(yè)扔、據(jù)振肉興居經(jīng)源濟(jì)患、霞繁昂榮蚊商胳業(yè)搞。（撕5輔）比會(huì)付計(jì)摟的騎目刮的慢：主頃要疼是弱向蜓企負(fù)業(yè)逃外歸埠濃有獵關(guān)甚者膀提畏供故有廣助深經(jīng)默濟(jì)稅決提策可的拉會(huì)謙計(jì)嚴(yán)信損息押。4三財(cái)、閑財(cái)柱務(wù)歐會(huì)穿計(jì)仍的治職教能職蕩能桐：到是閃指錯(cuò)在昌經(jīng)咱濟(jì)躁管丈理組鐘視所笑具傍有先的珠功附能戀?；啾静猜毦蚰芡福悍负藨M算防、壩監(jiān)憂(yōu)督派添生繁職友能強(qiáng)：榆參落與旺經(jīng)感營(yíng)導(dǎo)決狐策泛：料控皺制跌、晃分里析悉、趴預(yù)賭測(cè)撥和需決混策在土財(cái)嶼務(wù)醋會(huì)允計(jì)怪中艇具嚷體球表匠述柔為項(xiàng)：1終．警會(huì)陵計(jì)涂核毫算趣職賺能反吃映惱經(jīng)暢濟(jì)粗活減動(dòng)瘦情困況良，案為裝各招類(lèi)稍報(bào)職表扎使騙用頑人掠提威供灘信眼息粗。特狹點(diǎn)蝕：①莫主骨要匹以澡貨塔幣舟為肢計(jì)準(zhǔn)量栗單絮位②悔已栽發(fā)前生款的綠經(jīng)水濟(jì)引事俱件③獵具樂(lè)有遙完就整題性估、薯連遭續(xù)繡性郵和彼綜牧合忘性52扯．塘?xí)佊?jì)裕監(jiān)船督波職謊能監(jiān)襲督撞經(jīng)江濟(jì)論活蠶動(dòng)決，場(chǎng)按把照豪有衛(wèi)關(guān)見(jiàn)法屈規(guī)漸和潔計(jì)蹤蝶劃探進(jìn)腎行鋸。特宇點(diǎn)循：收①正伴怒隨最會(huì)肺計(jì)捎核附算鄰?fù)茣r(shí)戀進(jìn)滿(mǎn)行②煮主欲要逝利坊用卷各躲種友價(jià)旅值徑指胳標(biāo)③形以頓有椒關(guān)曲法燭規(guī)政為刪準(zhǔn)旁繩檔，族具嫌有幸強(qiáng)昨制舊性餐和嚴(yán)初肅曠性會(huì)走計(jì)廚監(jiān)練督瓦的番內(nèi)零容招：①捉會(huì)掠計(jì)描核朵算楚的錯(cuò)資球料御是緞否灶可轉(zhuǎn)靠②底經(jīng)俱濟(jì)涉業(yè)勢(shì)務(wù)核是莖否朝合廉法③稈企絹業(yè)杰財(cái)轎產(chǎn)踐是儀否勸安簡(jiǎn)全刺和宜完脂整④銹財(cái)壞經(jīng)需紀(jì)燒律逢是波否弓執(zhí)尤行63墊．到會(huì)團(tuán)計(jì)姻參針與預(yù)經(jīng)詢(xún)營(yíng)搭決躁策批職玩能分欄析賞、匆控事制桑、略預(yù)球測(cè)督、金決剖策（塵1波）德會(huì)宣計(jì)乏分表析蛾：牢以淹會(huì)靠計(jì)融核滔算睛方衰法說(shuō)為惡主么要摸依茄據(jù)趙，鹽對(duì)樓單忙位播的摧財(cái)趕務(wù)押狀厲況依進(jìn)津行克分截析掘研紗究濃，層提梨供范改杯進(jìn)擇工智作交的哥措騎施征。（才2身）金會(huì)互計(jì)擔(dān)控跪制診：葛根鋒據(jù)邁會(huì)晨計(jì)攤分扁析析結(jié)節(jié)果霸，跌對(duì)拼企鏈業(yè)塔的賀經(jīng)掌濟(jì)祖行計(jì)為蜂進(jìn)梯行適有敏效慌控色制傘。如霧：眼對(duì)熔直頭接泄材設(shè)料蒙、具直解接辱人武工賄的稠控跪制它、漂對(duì)耽應(yīng)煤收模帳?？钅蟮脑纯厮⒅婆潞蜕討?yīng)呆付餓帳絨款滑的銜控起制皂、偏對(duì)景負(fù)聰債掩比割率伐的雹控雙制午、商對(duì)罩管倚理淺費(fèi)偷用坐、添銷(xiāo)閑售效費(fèi)羅用盜的方控兼制艦等懂。（抵3智）湯會(huì)愉計(jì)毯預(yù)摧測(cè)播：五對(duì)植未賞來(lái)者經(jīng)味濟(jì)紡活稱(chēng)動(dòng)綱水遠(yuǎn)平浮進(jìn)衛(wèi)行喇預(yù)北測(cè)誕和浮推詳測(cè)亞。（烈4鉆）被會(huì)忽計(jì)勸決脾策事：炮按遭財(cái)它務(wù)擦指隙標(biāo)喇的姿一唉定笨目泡標(biāo)最，師從燥若洪干違備橋選糧方刪案商中名選衣?lián)窠渥罟蓛?yōu)煩方旗案冶的奪過(guò)吳程市。7四貢、賄會(huì)狀計(jì)搬學(xué)舊主磚干飽課車(chē)程長(zhǎng)：1功．芝基創(chuàng)礎(chǔ)兼會(huì)因計(jì)2駕．專(zhuān)財(cái)逃務(wù)宗會(huì)怖計(jì)蔥，迫包裕括荷：凈中盯級(jí)抗財(cái)鍋務(wù)驅(qū)會(huì)趨計(jì)答和塵高譜級(jí)勵(lì)財(cái)技務(wù)豬會(huì)殿計(jì)筑（足特摸殊來(lái)業(yè)鼓務(wù)慨及牛復(fù)臂雜腥問(wèn)喜題覺(jué)）倍。3益．親成挪本擔(dān)會(huì)艷計(jì)4管．麗財(cái)婆務(wù)捎管認(rèn)理5爆．荷管俱理鋤會(huì)目計(jì)6粘．?dāng)彸杏?jì)擔(dān)學(xué)7揀．傍會(huì)溪計(jì)俱電政算理化8五順、鮮財(cái)會(huì)務(wù)網(wǎng)會(huì)泳計(jì)犯規(guī)究范規(guī)積范熱：汪法稿律綠、旦法涼令悼、第條曾例引、蓮規(guī)催章悄、解制米度寫(xiě)等欲文目件椒的齡總憐稱(chēng)泳。按做內(nèi)紹容逆分橋，好有兆三塵類(lèi)排：①拉會(huì)小計(jì)也法②嫌會(huì)傅計(jì)衡機(jī)攏構(gòu)炒和蹄會(huì)回計(jì)喉人右員③店會(huì)駕計(jì)獄業(yè)辦務(wù)詠處她理饞的煙法高規(guī)9（遙一暮）確會(huì)喚計(jì)圍法是蔑會(huì)除計(jì)票工金作喪的騎準(zhǔn)愈繩鉆、壘依渾據(jù)午和批總漆章濾程梯，戶(hù)是壓會(huì)換計(jì)穴法忠規(guī)挎的侄“度憲浸法擾”孤、寫(xiě)“蠟?zāi)噶７ㄌ俊悲彙?掘9漂8困5指年愿1蘋(píng)月衡第固一壓版尖會(huì)草計(jì)甚法棵頒貓布拼實(shí)蠟行生（識(shí)早播于濕9漢3呆年話(huà)7宜月振1仆日茄會(huì)省計(jì)岡制挑度伍改風(fēng)革經(jīng)）1盟9尤9距3腫年顯1制2己月糞修蹄訂1里9漏9雞9農(nóng)年詢(xún)1州0荷月群3欄1鑰日睡修塞訂慘（嶺9怒屆襖人叮大膽1露2濫次蒼會(huì)嫂議吧通枝過(guò)扎，鉆2刷0聞0許0似.姜7串.惱1涼施殘行掙）1思0（響二石）窯會(huì)尋計(jì)千機(jī)棍構(gòu)愁和構(gòu)會(huì)少計(jì)底人鋒員香法飼規(guī)1有．際會(huì)身計(jì)胸機(jī)猾構(gòu)是睛專(zhuān)背職丘會(huì)逮計(jì)由人議員風(fēng)組宿成沖、跌負(fù)游責(zé)宮組毒織寧領(lǐng)暴導(dǎo)貌和獻(xiàn)從繩事椅會(huì)絹計(jì)許工西作愁的觸職盼能衣單桑位燙。2飽．煙會(huì)襯計(jì)統(tǒng)人釣員是斤從認(rèn)事慎會(huì)潤(rùn)計(jì)參工鑼作鑰的蠶專(zhuān)茶職姨人香員孩。財(cái)血?jiǎng)?wù)司員襲、郊會(huì)騰計(jì)盛員首、宋計(jì)胳帳昨員墾、譽(yù)出叫納膛員久、睬稽按核塞員棵、筑財(cái)朋會(huì)圈主懷管弄人塞員添。我竿國(guó)秒會(huì)回計(jì)苦人望員凡的悲專(zhuān)京業(yè)周技翻術(shù)攀職驗(yàn)務(wù)珠（號(hào)職窮稱(chēng)層）收分給為土：（紫1街）區(qū)會(huì)菠計(jì)誼員（窄2撫）嘩助撥理窯會(huì)殺計(jì)裙師蹲（竄初慢級(jí)植）（播3璃）識(shí)會(huì)序計(jì)咳師宏：（毀4荒）阿高賭級(jí)傳會(huì)砌計(jì)站師1誘13往。判會(huì)柄計(jì)叼人薄員腐其迅他難職紫務(wù)革、海職警稱(chēng)壇：（限1騰）堂注冤冊(cè)童會(huì)盞計(jì)完師燭（山C巧P凡A漢）我御國(guó)段執(zhí)批業(yè)徑會(huì)第計(jì)勞師①訓(xùn)是渠經(jīng)承國(guó)貸家叉批抖準(zhǔn)襲執(zhí)圓行迎會(huì)櫻計(jì)謹(jǐn)查視帳態(tài)、懷驗(yàn)惜證譯業(yè)役務(wù)污和載會(huì)喊計(jì)盒咨歌詢(xún)扇業(yè)盞務(wù)橋的姿人闖員逮。1翠9挎9政1攻年住1泊2遵月塌，預(yù)我臉國(guó)的首采次社統(tǒng)溝考蕉.②析考丈試幻玉資腐格排：身具喬有桂高傾等戴專(zhuān)肌科螞以論上飲學(xué)銀歷勒或骨具話(huà)有壇會(huì)酬計(jì)揮或俱相熟關(guān)車(chē)專(zhuān)兔業(yè)愚（牌經(jīng)鉛濟(jì)掉、衛(wèi)統(tǒng)閘計(jì)歸、辦審悠計(jì)筍）盼中抬級(jí)型以程上區(qū)技鄉(xiāng)豐術(shù)聚職買(mǎi)稱(chēng)看的也中京國(guó)碼公跨民測(cè)。③宏注寨冊(cè)齊會(huì)飄計(jì)誓師養(yǎng)的辱工尿作驕?zhǔn)欠驎?huì)退計(jì)畝師很事削務(wù)帝所等。（鼠2古）后總川會(huì)暈計(jì)愚師飯：行愚政井職虎務(wù)環(huán)，剛領(lǐng)龍導(dǎo)響成螺員疑，送三透總落師掀之叼一紅。1原2（拐三波）株會(huì)妙計(jì)趁業(yè)陪務(wù)權(quán)處忌理退法叮規(guī)1快．院會(huì)裹計(jì)升準(zhǔn)月則荒，躁也繩稱(chēng)芽會(huì)六計(jì)積標(biāo)甚準(zhǔn)記。獨(dú)我訊國(guó)恨由箭財(cái)謀政炭部朋制幻玉定僻。美泳國(guó)姻：途法毛律劫授何權(quán)拌，揀民月間乖權(quán)鹿威維機(jī)顆構(gòu)黨制指定發(fā)。按摸內(nèi)滲容臉?lè)謫蹋浩罄鐦I(yè)前會(huì)歐計(jì)皮準(zhǔn)遞則非腥贏投利峽單遍位孝會(huì)喝計(jì)零準(zhǔn)腳則政俘府駐會(huì)硬計(jì)勒準(zhǔn)例則按喂層條次譽(yù)分稅：會(huì)偉計(jì)預(yù)準(zhǔn)燭則暮：①?gòu)d基恐本燒會(huì)江計(jì)兼準(zhǔn)賄則具街體拍名訂稱(chēng)蝦為說(shuō)《劣企蓮業(yè)叮會(huì)排計(jì)涼準(zhǔn)哈則蓄》必，扣1允9蕉9益2攪年憑1根1燦月塊3按0猶日肆頒撲布籠，床9渴3衡年走7遍月唇1迫日茅施迷行銹。②侄具只體盟會(huì)德計(jì)瞇準(zhǔn)章則9蒙7傭年濃開(kāi)科始撫陸財(cái)續(xù)計(jì)發(fā)葡行繁。1椒32揀．嚼行騾業(yè)拳會(huì)向計(jì)普制奧度會(huì)柿計(jì)織制抵度災(zāi)是寇進(jìn)施行榨會(huì)蓄計(jì)下工煤作鑒應(yīng)賤遵薯循納的轟規(guī)室則奔、揮方籍法們和載程猛序年的番總誘稱(chēng)怖。9俗個(gè)混行棗業(yè)凝，餃1飄3歐個(gè)冷會(huì)軌計(jì)促制谷度（鉗1鑄）虜工求業(yè)絹：淋工毛業(yè)順企靠業(yè)魂會(huì)團(tuán)計(jì)餡制飛度（綁2煙）瞧流商通冒業(yè)棕：役商配業(yè)甩企蹦業(yè)風(fēng)會(huì)絹計(jì)炕制夠度（閥3索）史建屯筑庸業(yè)洋：需施色工祖企論業(yè)瘋會(huì)軟計(jì)盜制優(yōu)度房肆地置產(chǎn)當(dāng)開(kāi)互發(fā)險(xiǎn)企瞇業(yè)者會(huì)齒計(jì)躁制莖度（租4諷）紗服籃務(wù)求業(yè)形：犬旅嗎游系、鋸飲床食疾服搭務(wù)啟企冤業(yè)旱會(huì)漠計(jì)顏制考度（損5稍）屈對(duì)隱外加經(jīng)簡(jiǎn)濟(jì)艇合然作醬：鞋對(duì)萌外攔經(jīng)宜濟(jì)討合傘作令企傅業(yè)刪會(huì)視計(jì)憤制管度（泳6裕）辛運(yùn)撒輸搏業(yè)盾：嫂運(yùn)叉輸描（歐鐵緒路殲）隆企餡業(yè)頓會(huì)遲計(jì)萌制瞎度運(yùn)李輸曾（避交襲通該）打企燥業(yè)腹會(huì)抖計(jì)泊制灘度運(yùn)鞠輸找（為民貫航箏）叫企艙業(yè)敲會(huì)隱計(jì)塘制饅度（姐7臭）趟郵男電青業(yè)葵：夸郵口電描通企信醒企付業(yè)去會(huì)液計(jì)姐制辦度（敵8倒）靠金財(cái)融爽業(yè)葬：王金定融笑企伏業(yè)咬會(huì)爪計(jì)雹制辰度保困險(xiǎn)洽企冬業(yè)兄會(huì)塔計(jì)爐制位度（鵝9奴）幟農(nóng)鬧業(yè)皆：索農(nóng)恭業(yè)悼企籮業(yè)忍會(huì)沫計(jì)鉛制貌度另虹外競(jìng)，剃1族9萬(wàn)9矮8奪.腦1順.字2浩7杯專(zhuān)鳥(niǎo)門(mén)繡針鵝對(duì)北股覆份選有絕限腿公棉司軍頒宗布鎮(zhèn)了掏《抹股攀份鐵有者限畢公抱司蹈會(huì)展計(jì)偽制算度膛—鄭—陣會(huì)顆計(jì)著科撈目偉和隙會(huì)績(jī)計(jì)嘆報(bào)雅表副》1夾42厲0根0濾1末年通1純?cè)律?，味?cái)在政奶部禮制謙定浴發(fā)析布醒了汪《惑企緣瑞業(yè)隆會(huì)柄計(jì)琴制擺度圖》看，魂于扎2羅0泡0猶1歸年械1全月奪1壁日自起皂暫師在辜股篩份逗有舉限握公狼司就范互圍眉內(nèi)口執(zhí)蒸行河，寄并漏鼓印勵(lì)篩其呈他廟企抓業(yè)志先澤行拒實(shí)消施撕。哄執(zhí)兄行憶《襯企漏業(yè)嶄會(huì)懇計(jì)旨制患度曲》口后毛，雜《慕股糠份報(bào)有渾限欄公張司刃會(huì)信計(jì)下制庭度夾—晃—虎會(huì)解計(jì)逗科趟目幣和夠會(huì)鹽計(jì)偽報(bào)剖表世》菜同恥時(shí)怖廢仔止愉。1縮慧53蒼．辣財(cái)巖務(wù)止制敏度9宴個(gè)疫行薦業(yè)艷財(cái)搜務(wù)裁制等度（酬1塵）員工繩業(yè)冒企觀業(yè)戶(hù)財(cái)鄰務(wù)勇制澆度（臨2態(tài)）趙商早業(yè)紙流期通貝企昏業(yè)響財(cái)宏務(wù)排制憐度（遺3榮）殿施算工熔、小房搞地秘產(chǎn)芒開(kāi)男發(fā)謊企煤業(yè)王財(cái)謙務(wù)撥制屬度（鐘4焦）慰旅食游匯、命飲丸食寶服扶務(wù)蔥企歸業(yè)假財(cái)瞇務(wù)竿制漏度（倚5件）災(zāi)運(yùn)呀輸揚(yáng)企吊業(yè)濤財(cái)小務(wù)足制豎度（植6救）質(zhì)電迷影掘、截新求聞高出幕版抱企插業(yè)象財(cái)零務(wù)名制則度（革7飯）雖郵怠電勇通棗信晝企多業(yè)談財(cái)飛務(wù)背制熊度（敵8場(chǎng)）斧金丈融曾保虛險(xiǎn)榴企杠業(yè)奶財(cái)紹務(wù)烤制贏度（吸9屈）計(jì)對(duì)勻外沖經(jīng)辦濟(jì)觸合生作漏企舍業(yè)著財(cái)猴務(wù)濕制機(jī)度4殖．僻會(huì)夕計(jì)烈的漫其抓他原規(guī)事范膏：企攜業(yè)攔法賽、蹄公需司醬法外、躺票諒據(jù)孔法引、今保血險(xiǎn)甲法笨、璃稅租法達(dá)等姻。1銹6第服二胃節(jié)咸會(huì)閘計(jì)竟假壓設(shè)也使稱(chēng)牽會(huì)永計(jì)嗚核亂算獻(xiàn)的心基岡本拐前鐵提一余、返會(huì)長(zhǎng)計(jì)潛主圍體1沫．制會(huì)詢(xún)計(jì)閣主蠟體遞是胸會(huì)疫計(jì)蘿為船之疾服綿務(wù)噸的癥特現(xiàn)定碑單蠅位顧。2淘．?dāng)貢?huì)噸計(jì)賄主網(wǎng)體逼由燦三長(zhǎng)個(gè)指特儲(chǔ)征（忽1決）李它由是葵一辟個(gè)下實(shí)峰體旺—緣瑞—懇施奧行覽獨(dú)竊立忙核板算吐的磨單哀位克。（嘩2盟）溝它綿是梯一妨個(gè)幼獨(dú)慨立腸體（棒3恭）燦它忙是揀一喚個(gè)束統(tǒng)逐一玻整辭體①射記盡錄餓整來(lái)個(gè)愛(ài)企躺業(yè)見(jiàn)的注資坡產(chǎn)須增汗減怕變扛化遺。②所反夢(mèng)映泳整晃個(gè)國(guó)企銹業(yè)愿的肝資介產(chǎn)宮財(cái)盲務(wù)菠狀搬況琴和毫經(jīng)摘營(yíng)拴成號(hào)果③唐提浮供逢整詳個(gè)裂企彎業(yè)跡的瘦信透息先。1氧73傲．踩會(huì)詠計(jì)具主就體帖與腹法窄律笛主川體搶?zhuān)ㄊ幏ㄊ∪四唬┝康牟陵P(guān)辜系（近1霧）撈所奮有可的飼經(jīng)毒營(yíng)賀法越人牢都云是互會(huì)順計(jì)運(yùn)主波體（勺2塘）勞但條有硬些許會(huì)端計(jì)覺(jué)主殲體圾不弊一想定驚是箏法棵人如名：也有奇些忽獨(dú)津自鄭企餅業(yè)朽、府合竄伙椅企逃業(yè)泳不雹是串法佛人燃，旱但差是芬會(huì)待計(jì)銷(xiāo)核烘算緞的消主凝體水。1柔8二歲、要持委續(xù)般經(jīng)灑營(yíng)1享．牛持經(jīng)續(xù)亮經(jīng)噸營(yíng)跑即健按棵既武定洗的腫目弊標(biāo)我持幫續(xù)反不它斷鎖地搜進(jìn)勺行優(yōu)下職去揉。能榨按使預(yù)楊定議目麥標(biāo)休進(jìn)倘行勉正誕常斷的巨營(yíng)雨利畫(huà)活術(shù)動(dòng)膏。在億可過(guò)預(yù)丘見(jiàn)躲的券未災(zāi)來(lái)勾不娘會(huì)章破擦產(chǎn)漆、守清賊算掃、酸解霉散貨，羽承蕉擔(dān)掀的殿債斤務(wù)畏能爬按撿期早歸漠還東。2贊．樸持栽續(xù)飲經(jīng)真營(yíng)僵假林設(shè)階的照意緩義（垃1賞）采它靠是狗建廟立息公升認(rèn)寒會(huì)查計(jì)技處五理儉方扶法品的北基閘礎(chǔ)疾。如碑：跳固晴定岸資妹產(chǎn)級(jí)分徑期消轉(zhuǎn)悅移譽(yù)價(jià)需值匪。1場(chǎng)0自萬(wàn)舌元特購(gòu)撐置頃固挎定膚資鎮(zhèn)產(chǎn)儀，婆預(yù)獸計(jì)剃使樓用米1便0算年魚(yú)，阿每崗年姻攤躲銷(xiāo)雅1分萬(wàn)羊元偵。商訊業(yè)始銀逝行翻貸規(guī)款胳的規(guī)依白據(jù)巖，責(zé)目興前茂4擋0腳%懂的權(quán)貸腸款掉收拉不廚回毒來(lái)味。1纏9（詳2欄）過(guò)它卸是桃保鴨持匹會(huì)厲計(jì)功程城序趙穩(wěn)杠定練的銜條工件（取3軌）遍它皺是耳資窮本巴保慘全所的覽條已件3衰．件企掠業(yè)碎破雖產(chǎn)旗清宮算弱是岡極妄少蜓數(shù)租，叢那委時(shí)資它悟要橋用秘特芝殊拼會(huì)沸計(jì)劇準(zhǔn)亦則澤。2露0三階、仆會(huì)敲計(jì)蹄分撐期1紹．止定陽(yáng)義2秤。詳目膊的溪按鄙期棋結(jié)乞算隨帳果目計(jì)來(lái)算哨收晉入倚費(fèi)倦用編哨制竿報(bào)臟表燈提島供和信蚊息3萄。遲會(huì)證計(jì)舟如朋何明分新期我史國(guó)牛：座1瀉.卷1守～凍1棗2毀.這3訴1飾(文自產(chǎn)然洪年岸度跪：駁德若、圍意裝、爬韓腥、云西蹄班酒牙前、乎朝賊)日忍本紅：盞4害.蕩1萬(wàn)～除3妨.霜3視1虜(匠四程月佳制營(yíng))蓋,嗎其沖他喘如季英獨(dú)、臨加做、闊新咽加配坡盼、渣印挺尼柏、當(dāng)南揀非2只1七朵月捕制柿：邊7心.概1狠～膨6穗.伙3興0胡，籮國(guó)黨家被有餅：截澳祥、袖埃寄及緞、紗科孤威欺特借、巴禁基蟲(chóng)斯捷坦貸、費(fèi)瑞稈典十設(shè)月楚制頑：賭1攏0玻.罪1睛～梨9宿.曬3勒0使,惜國(guó)蠟家眼有挨：貸美統(tǒng)國(guó)痰、慮海鍬地春、貧泰美國(guó)2谷24蒙。獸會(huì)投計(jì)規(guī)分站期請(qǐng)對(duì)聰會(huì)塌計(jì)用核醒算儀的傍影產(chǎn)響（冶1制）謊產(chǎn)劈燕生認(rèn)了停應(yīng)險(xiǎn)收揪應(yīng)備付敞、冠待蕉攤嗚等劉方氧法丈（速配臨比散、舉權(quán)中責(zé)繭發(fā)矩生救制舊）（普2照）孔產(chǎn)廉生偶了越預(yù)衫收么、羅預(yù)數(shù)付你、鑼預(yù)涂提稈等乒等（耽3垂）饞各吼期輸會(huì)岔計(jì)組處賢理丙方撐法橡要待一悠致2抄3四嶼、豈貨橋幣幅計(jì)花量1忌．餐計(jì)罰量沖單涂位立貨苦幣憤計(jì)叨量塵單憤位股—從—破主蛇要濾計(jì)友量購(gòu)單槐位寄（堂具襖備撿綜岸合滴性轉(zhuǎn)）輔場(chǎng)助醫(yī)計(jì)驅(qū)量陽(yáng)單番位骨實(shí)調(diào)物言計(jì)遲量付單愚位猛：靈k裹g賓、夠t懷o遮n飾、分m3、綁L勞碰動(dòng)如單種位柏：無(wú)工坑時(shí)鐵、巾小襯時(shí)2故．脊確舉定器記奪帳跌本死位京幣日逐常阻登壺帳堵和遞編壟制逮報(bào)倆表稿所返使鈴用砌的質(zhì)貨仆幣（迎1幕）杯一箭般初用罰人標(biāo)民舍幣煎作珠本艱位落幣（白2罷）勤境然內(nèi)娘以頭外決幣鐘收姿支鞋業(yè)糟務(wù)慣為滔主述的導(dǎo)企熟業(yè)羅可賽采愿用額外烤幣甲作經(jīng)計(jì)鄭量衰單荒位墨，區(qū)編限制煉報(bào)姨表給時(shí)冠折奧合鎖為稻人起民震幣2懶4（繩3主）繞我百?lài)?guó)寸境答內(nèi)挨的逗外池商昆投揮資沾企祖業(yè)讀可充用椒人秀民擇幣率也嶄可占用蔬外違幣華，款向恐我渾國(guó)涼報(bào)輸報(bào)賄表名時(shí)癢要掙用汽人瓶民姿幣悅反姨映桂。（外4伸）套在預(yù)境牧外吹設(shè)港立翁的低我守國(guó)伍企亦業(yè)撕可目以趴用嘩當(dāng)舒地開(kāi)貨驗(yàn)幣插計(jì)蔽量燒，粉但灣向攪我吩國(guó)逮報(bào)蔑報(bào)妻表擱時(shí)桂要逼折洽合輸成倍人擁民配幣手反較映么。3集．裝貨驕幣偷計(jì)各量蛇包港含奪幣貴值瘡不免變慚的往假嫁定墳（面購(gòu)銹買(mǎi)渠力坐不爭(zhēng)變也）2卻52榮6國(guó)難民斧經(jīng)故濟(jì)咸增御長(zhǎng)矛和圖通脅貨蟲(chóng)膨業(yè)脹奪率2驚7第泳三臂節(jié)夏會(huì)用計(jì)忽核印算押的財(cái)一顛般強(qiáng)原齡則1婆。圈客遷觀芒性弄原用則會(huì)嗓計(jì)虛核刑算帽必洋須噸以沈?qū)嵤陔H昌發(fā)姨生袖的賭經(jīng)氧濟(jì)邀業(yè)豪務(wù)答及咬證鹽明覺(jué)經(jīng)焦?jié)珮I(yè)袍務(wù)駐的陵合嗓法縮慧憑若證恩為六依遞據(jù)艘，份如帖實(shí)段反麻映欄財(cái)柱務(wù)鍋狀扯況戰(zhàn)和感經(jīng)趙營(yíng)緩成覺(jué)果皮。（闖1鋒）團(tuán)真橫實(shí)鉗性派；并（慚2黑）指可賓靠漲性嘉（哄或辭準(zhǔn)凈確征性矮）夫；慢（獲3羅）乳可飾驗(yàn)病性總儲(chǔ)要姑求宿：武內(nèi)庫(kù)容友真刻實(shí)太、疫數(shù)饑字齡準(zhǔn)磁確飾、雪項(xiàng)性目領(lǐng)完毒整膀、浙手昨續(xù)顫齊褲備熱、率資態(tài)料正可仇靠2走82銳。銹可禿比紛性沾原玻則提隔供埋的鏡會(huì)收計(jì)濱信悔息砍在味不個(gè)同灰的瞞企禽業(yè)渡間勝可屯比子，祥指哥標(biāo)匪口嫩徑滾一蛛致憲。例傾如測(cè)：東利稍潤(rùn)月和屯利謙稅折不疏可家比2爐93雅。詢(xún)一薯貫助性籮原瞞則指叉會(huì)塵計(jì)端處對(duì)理顆方概法旅前殖后峰一棄致摘，芒不檔得訪(fǎng)隨夾意環(huán)改緊變殺。例茫如抱：陪企團(tuán)業(yè)販存塔貨執(zhí)采乞用軋先間進(jìn)需先取出柏法簡(jiǎn)，堂防曬止武隨池意老調(diào)杏整肺會(huì)竭計(jì)曠方紹法4拘。譜相哀關(guān)甲性吳原烘則提貓供溫的倦信生息償與存決乒策行者膽的泊需厘要絨相屯關(guān)森（初有宅用晝）5鵝。岸及摘時(shí)廊性時(shí)原杰則在上當(dāng)鼓期蘿內(nèi)捕及領(lǐng)時(shí)喂進(jìn)節(jié)行3蠢06箏。趴明扭晰客性饒?jiān)瓬?zhǔn)則清昌晰冬明忙了弱，株便兄于喊理批解7徹。雙權(quán)蔑責(zé)娛發(fā)賢生腦制竹原羅則凡冬是找當(dāng)轎期沙已輔經(jīng)邀實(shí)?，F(xiàn)嬌的村收滔入豪和洞已茅經(jīng)斥發(fā)手生龜?shù)娜禄驑O應(yīng)榮當(dāng)閱負(fù)緞?chuàng)J(rèn)的啦費(fèi)茄用帳，摩不移論絡(luò)款遮項(xiàng)燙是恐否熊收?qǐng)D付伴，合都嫂應(yīng)勢(shì)作狐為浙當(dāng)海期軋收鎖入?yún)f(xié)和傅費(fèi)加用膛處叫理握。權(quán)義利緞和糕責(zé)脾任庸，肅應(yīng)塵計(jì)撫制相宏對(duì)跑應(yīng)裕的簡(jiǎn)：財(cái)現(xiàn)讀金泡制衛(wèi)、搞收供付郊實(shí)冬現(xiàn)鑰制3添18真。漸配抗比凳原住則指臺(tái)營(yíng)碗業(yè)旅收鴨入畫(huà)與哥其協(xié)成北本海、蝴費(fèi)刪用吸應(yīng)化當(dāng)飯相鬧互樂(lè)配鄭合有。收誼入蠶-霞費(fèi)糟用渴=農(nóng)利趙潤(rùn)偏（索收盡入辮與不費(fèi)宇用首必賊須賞同君期度）固辭定尤資暴產(chǎn)屯折激舊速為毫了視配凍比加聰速崗折草舊遣也敲是容為野了漏配肚比9窗。金歷肺史錯(cuò)成幣本貍原棍則優(yōu)委點(diǎn)仆：而有宋具期可餃查邪，挑客球觀嶺性易強(qiáng)構(gòu)（候無(wú)奮人油為鐵）缺仔點(diǎn)鉛：刮物灘價(jià)守上禮漲盟時(shí)彩，伏脫業(yè)離容其侄實(shí)蜘際找價(jià)針格3滴21腔0想。顫劃禮分真收傲益腎性爸支匆出撕與鹽資郊本糧性復(fù)支侵出婚原薦則支萍出謎的抖效喘益厚僅季涉飛及概當(dāng)頌期跳，激三奇層排意外思攔：支跑出晝的劫效賣(mài)益嫩涉客及庫(kù)幾扁個(gè)胳會(huì)爽計(jì)雖期映間1母1廁。功謹(jǐn)粉慎卻性叛原垮則穩(wěn)朋健嬌性電、歡保涉守麥性不憐高裝估心收里益番、保資稿產(chǎn)爽，射不冤低趟估梅費(fèi)姿用鹿和明損低失計(jì)社提耕：丑壞吉帳俊準(zhǔn)牙備津、跪商那品狹銷(xiāo)墨價(jià)武準(zhǔn)脈備3昌31拾2源?？嶂卣乱逍酝ぴ瘎t重額點(diǎn)拜突她出餓、唉次按要議簡(jiǎn)欺化1菊3嗽。堤實(shí)挪質(zhì)嘴重斑于奸形諷式為聚了騎真宰實(shí)肆反款映企組業(yè)忙的臟財(cái)域務(wù)縫狀校況割和懼經(jīng)魂?duì)I患成毯果陡，市不酸能吵僅貧僅矮根截?fù)?jù)異經(jīng)葬濟(jì)仰業(yè)必務(wù)較的運(yùn)法吸律過(guò)表袍現(xiàn)咬形走式桑來(lái)岸進(jìn)份行浸核點(diǎn)算筐，電而掏應(yīng)氧該拼根偉據(jù)東經(jīng)么濟(jì)剩實(shí)當(dāng)質(zhì)暴來(lái)世進(jìn)額行峰核兔算昌。3秀4第演四商節(jié)振會(huì)倚計(jì)繼要幫素羽與幅會(huì)賭計(jì)螺等能式一俱、仍會(huì)彼計(jì)草要敞素臂（擾會(huì)制計(jì)毒對(duì)提象罪要扁素志的屑簡(jiǎn)拘稱(chēng)賄）資恢金錘運(yùn)調(diào)動(dòng)薦靜惡態(tài)省：文資堆產(chǎn)招、凝負(fù)戴債者、營(yíng)所娃有克者甩權(quán)碎益睛、本財(cái)堅(jiān)務(wù)叨狀訂況現(xiàn)要土素動(dòng)閣態(tài)棗：炭收栽入祥、交費(fèi)搬用波、反利踩潤(rùn)（耀一浙）葛財(cái)麗務(wù)貴狀朗況悼要怕素1奶。蓬資經(jīng)產(chǎn)突：資懇產(chǎn)逆是且企冰業(yè)盞擁補(bǔ)有羅或教者揀控停制陶的便經(jīng)爐濟(jì)羅資澡源按，抽包敬括御各五種怕財(cái)愁產(chǎn)雄、妻債萍權(quán)胃和耀其擴(kuò)他莊權(quán)火利丈（餐國(guó)溝外依一羅般撥定啄義竿為劣能鳴產(chǎn)監(jiān)生符未掌來(lái)至經(jīng)嬸濟(jì)倉(cāng)利慮益忍）3乳5資騎產(chǎn)耳分話(huà)類(lèi)懂流揪動(dòng)放資攀產(chǎn)非紙流肺動(dòng)鐘資莖產(chǎn)（憤1枯）柴流兄動(dòng)皮資茫產(chǎn)憂(yōu)：撓一逝年鑼內(nèi)鍬或快一捎個(gè)匹營(yíng)關(guān)業(yè)燃周伍期匠內(nèi)填變健現(xiàn)友或溪耗扭用狀的輩資震產(chǎn)非頂流究動(dòng)件資秘產(chǎn)獻(xiàn)包喘括額：（會(huì)2偷）移長(zhǎng)滲期雙投癢資（完3行）貨固蠶定堪資仰產(chǎn)導(dǎo)固著定蝴資腔產(chǎn)在黨建既工歪程固及定用資鄭產(chǎn)絨清帝理待父處好理誤資埋產(chǎn)諷損沙益3佳6（償4按）錄無(wú)披形剩資扒產(chǎn)（通5分）予遞悅延印資賊產(chǎn)陷開(kāi)噸辦厘費(fèi)長(zhǎng)耐期從待耽攤嗽費(fèi)邪用個(gè)如君：鉤大河修弦理頂費(fèi)有忙人濤說(shuō)姜遞鈴延感資哲產(chǎn)谷不致是筆資哀產(chǎn)注鞭冊(cè)