薛龍龍XXXX會(huì)計(jì)基礎(chǔ)

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6.3記賬憑證一、記賬憑證的概念和分類

記賬憑證又稱記賬憑單，是會(huì)計(jì)人員根據(jù)審核無(wú)誤的原始憑證，按照經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)的內(nèi)容加以歸類，并據(jù)以確定會(huì)計(jì)分錄后所填制的會(huì)計(jì)憑證，它是登記賬簿的直接依據(jù)。

介于原始憑證和賬本的中間環(huán)節(jié)

原雅始帆憑牧證腰與窩記耍賬娃憑日證粉的星區(qū)繭別(俯1邪)填五制蕉人矛員攤不漲同：肌原棕始詠憑劍證帽大息多歡是館由經(jīng)怠辦懲人渾員圍填銅制，肢記湯賬嗓憑速證舒一墳律幸由本秧單膝位禽的住會(huì)斥計(jì)鬼人京員痛填航制；(阿2沖)填忽制爽依習(xí)據(jù)密不億同：家原充始影憑黨證孫是蜓根備據(jù)已迫經(jīng)洗發(fā)沈生像或譯完片成取的溜經(jīng)黨濟(jì)涂業(yè)蓄務(wù)填監(jiān)制痰，擱記寬賬舟憑姑證蕉是裝根隙據(jù)審授核托后綠的欣原章始征憑丑證填材制副；(單3丹)填死制遙方潛式挽不同賢：川原旬始網(wǎng)憑譜證池只羊是敲經(jīng)春濟(jì)憤業(yè)庸務(wù)標(biāo)發(fā)初生泄時(shí)禽的原麥?zhǔn)祭渥C唐明，被記循賬朝憑葵證貍時(shí)摔要依撫據(jù)梢會(huì)盯計(jì)彩科目守對(duì)棚已與經(jīng)扶發(fā)扮生砌的虎經(jīng)瞧濟(jì)轎業(yè)克務(wù)盲進(jìn)罰行肢歸豆類手；(項(xiàng)4聾)發(fā)真揮厲作雕用愁不獲同：原墨始消憑怪證運(yùn)是著填術(shù)制毯記訊賬跪憑腥證肉的遷依露據(jù)，記涌賬喜憑吃證狠時(shí)據(jù)登沾記焦會(huì)濃計(jì)幕賬悅簿換的略依賄據(jù)幸。（消二病）記予賬貞憑菊證斧的福分楊類1、控按釋內(nèi)鋒容仇分柱類珠記俱賬床憑經(jīng)證腸按董其眠反變映坦經(jīng)舊濟(jì)淡業(yè)羽務(wù)娛的內(nèi)題容不偶同真，篇可脾以碑分唇為收寸款遺憑政證搜、橡付樂(lè)款漁憑兼證大和界轉(zhuǎn)殘賬添憑腦證謝。收搭款塔憑鑰證。好收在款貼憑泡證桑是唉指筐用叢于記拘錄永庫(kù)萬(wàn)存螞現(xiàn)專金笨和疼銀分行匆存虎款禁收姥款詠業(yè)哨務(wù)閃的妨?xí)嫌?jì)乎憑辱證。剝它壺是迫根年據(jù)碼庫(kù)規(guī)存嫁現(xiàn)仿金啊和鎮(zhèn)銀疫行肉存落款損的桑收資款乏原括始跳憑夜證監(jiān)填雕制賽的財(cái)，禾其鴿借目方禽科美目持為輔庫(kù)畏存宿現(xiàn)乏金概或悼銀厘行腔存鮮款揮。其禿格齊式閃見(jiàn)帆下名表矛：收粘款跳憑民證付貓款堅(jiān)憑希證。萌付磚款捷憑寬證拌是哭指較用詞于記歇錄佩庫(kù)蜘存蓄現(xiàn)船金悠和磁銀況行韻存授款怠付防款業(yè)業(yè)謠務(wù)些的價(jià)會(huì)蛙計(jì)睡憑傾證。尸它抹是村根盛據(jù)詠庫(kù)犁存記現(xiàn)芝金酬和巨銀特行智存洗款紫付去款烏業(yè)豆務(wù)內(nèi)的窩原詢始斧憑漢證痰填訓(xùn)制唐的牙，皂其炕貸土方刪科痕目鴿為郵庫(kù)顛存栽現(xiàn)竊金獲或確銀拌行販存悼款昏。轉(zhuǎn)涌賬圾憑棟證。幻玉轉(zhuǎn)假賬可憑合證這是需指至用果于裹記壤錄不弓涉籠及籠庫(kù)蠶存徐現(xiàn)脫金谷與顆銀匹行醋存支款煤業(yè)祖務(wù)醒的繳會(huì)淘計(jì)舉憑圈證。還它是是瓜根絨據(jù)校除薦庫(kù)煌存睜現(xiàn)請(qǐng)金榮、進(jìn)銀逗行駝存撓款巴收瓦付努業(yè)邪務(wù)捐以槍外湖的攀其承他鵝經(jīng)蛾濟(jì)劑業(yè)蔥務(wù)躍的葛原抱始慘憑沫證您編蜂制鴿的鈔。其狂格盟式擁見(jiàn)坡下枯表泉：轉(zhuǎn)遮賬阿憑喘證對(duì)過(guò)于忘經(jīng)離濟(jì)牛業(yè)宣務(wù)阿較賭簡(jiǎn)堡單斷、狼規(guī)鋒模謝較概小零、宮收液付濱業(yè)襲務(wù)至較糊少賓的譽(yù)單策位暫，您為積了嘩簡(jiǎn)雁化搏核魔算造，隸還征可俊采鉗用通堂用旱記付賬盜憑虎證來(lái)蔑記碑錄憐所倍有迅經(jīng)夢(mèng)濟(jì)蹲業(yè)裳務(wù)眼。祥通溜用砌記軍賬型憑御證孔統(tǒng)嚴(yán)一焰編千號(hào)提（繳每所月皮編艘一貞次敞）奧。稼通默用雁記蜻賬國(guó)憑茄證嗓的吳格向式頸與澆轉(zhuǎn)膀賬耕憑躍證坦基乳本術(shù)相薦同招?！纠念}1·單茫選尿題】結(jié)笑轉(zhuǎn)候完妹工侮入何庫(kù)鼓產(chǎn)虹品統(tǒng)的索實(shí)零際梁成向本救，爸應(yīng)肺當(dāng)嘆編歇制承（萌）槍。A擇.轉(zhuǎn)圓賬導(dǎo)憑褲證B捧.收扒款驕憑參證C禽.付剛款阿憑繪證D博.匯派總著記急賬鵲憑擴(kuò)證『答剝案』隙A2、按曲照革填煙列刑方條式誼分柔類記皂賬檔憑嬸證根按磚其填板列炎方丑式，偵可畏分竿為復(fù)獻(xiàn)式字憑柄證和單匪式卷憑剃證兩欠種篩。單夸式視記芽賬脖憑恐證，買是裝指全每育一析張撥記廊賬勾憑月證只鏟填洞列藝經(jīng)白濟(jì)逃業(yè)項(xiàng)務(wù)押事派項(xiàng)戶所紫涉介及或的仇一真?zhèn)€番會(huì)反計(jì)鴨科育目牧及齊其快金板額交的吧記火賬聞憑擠證。繳填鐮列擇借乓方伐科跑目收的埋稱強(qiáng)為借覽項(xiàng)刻記解賬墓憑遷證，匹填數(shù)列泊貸駕方夸科扭目盞的串稱離為貸斤項(xiàng)末記躁賬斗憑拴證。優(yōu)韻點(diǎn)貢：內(nèi)停容冠單鞭一綠，踢便圖于釣記軌賬爺工場(chǎng)作斗的趴分仆工鑄，綢也拌便記于憂按舅科詠目?jī)?nèi)匯太總影，錢并夕可今加蠻速販憑議證戒的喘傳椒遞蔬；缺慘點(diǎn)宴：憑安證該張艱數(shù)穿多覽，繭內(nèi)住容外分尚散敏，慕在作一恩張犁憑畫證作上吳不能督完億整駕地頑反娘映轟一屆筆豈經(jīng)趣濟(jì)陶業(yè)寒務(wù)閥的荷全銜貌，嗚不格便懲于然查供賬賣。復(fù)丸式奴憑體證，傳是提指苗將劃每藍(lán)一網(wǎng)筆罩經(jīng)幻玉濟(jì)姐業(yè)陽(yáng)務(wù)羞事也項(xiàng)摘所線涉樓及除的循全湯部洲會(huì)疤計(jì)膽科碗目蠟及步其映發(fā)耗生粗額先均丸在矩同屈一超張硬記肺賬蛋憑甜證砌中誦反述映享的礎(chǔ)一浩種備憑槳證知。句前奇述漲收昆款董憑女證填、洗付毒款縮慧憑溝證謙和瓜轉(zhuǎn)諸賬診憑沸證夠、勾通精用裁記照賬蘆憑爛證剝都肉是仙復(fù)飲式絮憑光證鼻，搏是虹實(shí)完際睡工彼作坊中另應(yīng)遇用李最啞普載遍醫(yī)的尚記城賬眨憑碌證使。優(yōu)疤點(diǎn)描：紐奉復(fù)屑式起憑舍證物可秤集淺中反嗚映橡一沿項(xiàng)柔經(jīng)昌濟(jì)麻業(yè)妖務(wù)使的謀科暢目張對(duì)禿應(yīng)糟關(guān)蔽系，便廣于跟分主析邪對(duì)考照羨，也了捕解妨有亭關(guān)僚經(jīng)蜓濟(jì)濱業(yè)混務(wù)碗的析全惜貌索，創(chuàng)減傷少索了鍋憑扇證緒數(shù)波量雕；缺或點(diǎn)腳：尖不克利階于鑒會(huì)之計(jì)案人壁員但分例工罰記絕賬鍋?！纠}2·多設(shè)選界題】記汪賬競(jìng)憑香證觸按流其杰填劫列彎方叔式罷不本同乓可巴分氏為趣（書）殘。A忌.收賣款躬憑畫證B炕.付衣款薪憑都證C拖.復(fù)返式亭憑疑證D齡.單低式電憑核證『答明案』詳C拳D二齒、記督賬臂憑雜證結(jié)的梢基邪本捧內(nèi)煌容（論與腔原害始櫻憑掘證五區(qū)秋分刪）1蓬.記屋賬捧憑熊證敵的灘名針?lè)Q。牙即軋收惹款族憑予證驅(qū)、維付伙款命憑洞證蘋和慘轉(zhuǎn)拳賬竟憑澆證紗。2挖.填虎制怪記賴賬雹憑胃證鑄的跪日灘期。器記夾賬英憑孩證甚是和在槐哪更一菠天吊編纏制每的深，污就登寫包上淋哪援一裳天編（經(jīng)即蔑編峽制贈(zèng)記辣賬虹憑梯證薯日享期理，被非已原督始送憑迫證況日濟(jì)期拐）友。型記尸賬誼憑混證藏的組填蹲制鵲日巴期般與躁原聰始斷憑怨證喝的騎填隊(duì)制日拾期弟可姨能飽相抹同要，秒也撤可貧能假不掘同。細(xì)記覽賬佳憑尤證睜?wèi)?yīng)餡及哲時(shí)服填某制飄，嚇但補(bǔ)一劉般屠稍穴后勻于喘原綱始妖憑吹證甘的某填向制遺。3攜.記儀賬頂憑障證和的編表號(hào)。4小.經(jīng)夕濟(jì)濤業(yè)濾務(wù)御事脊項(xiàng)徐的內(nèi)色容煉摘閉要。5破.經(jīng)怪濟(jì)識(shí)業(yè)些務(wù)曠事丙項(xiàng)俘所掘涉爸及唱的會(huì)克計(jì)竄科者目臺(tái)及溝其陰記倦賬挑方砌向?！D—原炒始悼憑肺證單無(wú)6巖.經(jīng)尼濟(jì)污業(yè)針務(wù)悔事待項(xiàng)餡的金針額。7所炊附渡原尺始炭憑岔證張升數(shù)。8慎.會(huì)捆計(jì)弟主件管液、丹記舟賬講、盯審映核柔、棕出蹲納戲、路制先單威等君有鏟關(guān)株人搖員簽泉章。四蜂、記每賬棉憑株證嘩的拴填底制猜要恭求（牙一輛）命正假確癢使巧用拒記琴賬撥憑硬證紋：稅收狂、有付恥、免轉(zhuǎn)（隆二略）直恰瘡當(dāng)筑填厘寫煮摘龜要（思三懶）財(cái)正冊(cè)確堤確床定塞會(huì)竿計(jì)去分孝錄不謙得松隨品意音變爭(zhēng)更預(yù)會(huì)的計(jì)崇科腸目夫名各稱塞和謀核鋒算荒內(nèi)揀容寫陽(yáng)明墻必晚要界的背二危級(jí)祖科滑目容和可明趣細(xì)尺科繭目（京四汁）串記題賬疫憑誘證睡應(yīng)連座續(xù)嫁編轎號(hào)。從1號(hào)畏編治起一蒜筆親經(jīng)叨濟(jì)獄業(yè)罪務(wù)禾需側(cè)要肝填蹦制桑兩往張濾以哪上薪記輸賬蔬憑沖證坦的線，綿可味以擁采私用分哈數(shù)兩編廣號(hào)攻法濃編役號(hào)。觸例祥如迫，享一岸筆們經(jīng)過(guò)濟(jì)弱業(yè)惰務(wù)帝需僵編揀制廢四庫(kù)張猴轉(zhuǎn)弊賬集憑頁(yè)證擇，們?cè)摴┺D(zhuǎn)突賬漂憑異證豆的夢(mèng)順齊序女號(hào)暗為誓第8號(hào)敢，鉆則么這闖筆形業(yè)痛務(wù)謝可陣編葬制萬(wàn)轉(zhuǎn)痛字良第號(hào)芳，機(jī)第蟲號(hào)榜，純第須號(hào)票和膽第活號(hào)爐四傳張滋憑倡證舅。（鮮五嚼）樓不馬得腔隨再意皺匯鳥編意、魔拆晉編數(shù)記倘賬秘憑矮證記映賬爽憑產(chǎn)證芽可內(nèi)以訪根悄據(jù)精每杯一晝張?jiān)缭墒技睉{徒證筒填親制萌，帽或狡根組據(jù)砌若堤干絞張同失類練原規(guī)始集憑晨證匯蛛總小編抵制生，燈也娘可羞以非根俘據(jù)氣原淹始僅憑夕證叢匯乏總陰表微填津制管。嫌但鹽不撞得基將緊不逐同離內(nèi)釘容愈和誘類伸別勁的值原艘始茂憑捕證移匯隊(duì)總及填處制勢(shì)在擋一田張筋記辜賬鎮(zhèn)憑句證培上剝。（滾六早）暖注問(wèn)明央原偷始注單四據(jù)爆張辱數(shù)（擾七壘）攤要鑄正咽確增處玻理期填緞錯(cuò)都的惡記身賬成憑娛證（1）窩填顆制料時(shí)產(chǎn)（峰未深入篩賬箭）—小—應(yīng)矛當(dāng)漿重曾新逆填叉制釀。救（2）已覆登微記番入臣賬的捏記怨賬濟(jì)憑詳證匙錯(cuò)酒誤唯更眉正轟①晴在枝當(dāng)砌年哀內(nèi)哈發(fā)漁現(xiàn)腫填屋寫亭錯(cuò)杯誤幕時(shí)?。┙饚蓬~以筑外鉆有包錯(cuò)——先禾用袋紅寶字填寄寫揚(yáng)一兩張仁與耀原回內(nèi)藝容畝相騾同顯的亦記牙賬泰憑假證清，捏在伍摘賽要灰欄急注縱明“注探銷誓某垃月繡某蹈日胞某剛號(hào)玩憑堵證”字渣樣拖，爽同猶時(shí)再鼻用芝藍(lán)睬字重仿新姥填架制鳴一籍張殊正維確噸的黃記增賬思憑帖證支，故注亡明“訂麥正彼某我月淡某茶日斑某絮號(hào)炕憑蚊證”字奮樣切。ⅱ）聾如慢果造會(huì)艷計(jì)等科應(yīng)目迎沒(méi)耳有反錯(cuò)恐誤某，只然是金騎額浮錯(cuò)益誤泥。戲也溉可姿將抗正穗確甚數(shù)獅字磚與頭錯(cuò)優(yōu)誤非數(shù)算字句之矮間硬的差醫(yī)額明，悲另壤編嫁一思張奪調(diào)蹄整恭的鮮記艙賬湖憑餓證：調(diào)瘋增袋金妨額潛用鼻藍(lán)蠢字洋、晶調(diào)紛減稈金非額餡用某紅返字惕。②塔發(fā)者現(xiàn)穴以嚴(yán)前子年景度藏記搶賬洞憑然證看有西錯(cuò)鴉誤數(shù)的—掀—應(yīng)栗當(dāng)風(fēng)用藍(lán)錘字供填尼制一盡張當(dāng)更魄正孤的班記百賬陣憑棒證截。（泄八竟）丟金穴額勵(lì)填易寫慨要扛規(guī)摩范寫叫到史格帶寬墻的冶二躬分磚之美一數(shù)繳字草寫挑到阻分跑位點(diǎn)，雷角綠分李寫0駛0（君九各）習(xí)電抖算舅化凳記件賬孫要迅規(guī)擔(dān)范【例逐題·的3判宵斷臂題】記巡壽賬尋憑屯證定可掃以工根盒據(jù)牲一顆張澇原爐始躍憑就證皮填灘制憐，串也幟可仆以展根尚據(jù)廳若減干罵張撓同冰類資原慈始釀憑魄證麻填湖制奮。稼（危）『答議案』呀√（飼四歪）記亦賬春憑是證聲的升填立制厭方愉法1晨.收慌款趨憑盟證阻的魄編眾制搬要歪求收催款棗憑川證奴的亮左腐上藥角“借議方律科你目”，炒應(yīng)唇填催寫“庫(kù)猶存雁現(xiàn)與金”或“銀輝行規(guī)存迫款”科梅目必；涼憑齒證休上特方也的動(dòng)年喊、帖月杰、秒日稱應(yīng)俗按網(wǎng)填之制紛日喪期律填轉(zhuǎn)寫排；君右龍上榜角亭填芝寫黨編蛛制版收怖款封憑憂證食的想順歸序濁號(hào)肯；“摘?jiǎng)菀睓诩币咸顚?duì)寫名對(duì)柏所這記辰錄驅(qū)經(jīng)狠濟(jì)匠業(yè)未務(wù)忘的洽簡(jiǎn)銜要鈴說(shuō)工明歷；“貸朱方沾科狐目”欄噸填種寫污與“庫(kù)槐存暖現(xiàn)柔金”或“銀羊行百存寶款”相內(nèi)對(duì)無(wú)應(yīng)作的四會(huì)到計(jì)禁科撥目捕（紫包顆括客一喬級(jí)備科酒目乳和欄明捷細(xì)肆科鵲目宮）找。“記妻賬”是陜指壯該續(xù)憑撈證星已嘉登倘記段賬斧簿恨的鹿標(biāo)知記斤，垂防邪止湊經(jīng)能濟(jì)卷業(yè)脂務(wù)狀事捧項(xiàng)爹重扎記圣或貴漏鉤記；“金繼額”是竿指愉該境項(xiàng)隔經(jīng)偵濟(jì)影業(yè)菠務(wù)效事攏項(xiàng)讓的盼發(fā)材生危額榨；蹈該貼憑姓證眠右貼邊“附赴件每張”是召指盡本疏記智賬訴憑匆證所嗎附腫原口始渠憑角證父的搞張凡數(shù)；桿最兼下姓邊晌分低別因由獅有折關(guān)犧人茅員哪簽畏章冠，車以幕明防細(xì)綠經(jīng)寒濟(jì)則責(zé)燥任蛙?！纠し职阄鲢@題】候2善0釘0旁×年3月1日牙，兼某沾企獨(dú)業(yè)乎收勺到粱興葬華沉公凍司撐轉(zhuǎn)走賬禿支堆票鑒一懇張殺，零金挪額l尊0盒0則0廣0元奪，聽償倍還移所危欠潤(rùn)貨逼款介。獄企眠業(yè)石已疊將揪該椅支槐票滿送犬存宜開胸戶篇行沙，掩取經(jīng)得率進(jìn)制賬尚單分回害單沖。脊企寄業(yè)舍會(huì)鄉(xiāng)豐計(jì)黃人震員絨所料編過(guò)制蓬的夸收炎款咽憑頂證芒如目下頭。收揮款序憑朋證2匹.付茅款聰憑乘證緣瑞的健編泳制否要祖求付叼款出憑諸證瘡的熄編交制螞方騾法牛與沖收趣款塞憑揉證口的勢(shì)填湖制貪方野法酷基幸本譜相姐同浩，駝只撕是左漲上柏角李由“借勻方?？凭蚰俊睋Q乒為“貸弦方靠科搞目”，誼憑老證脹中鑰間憑的“貸筍方暢科達(dá)目”換恩為“借拴方硬科銳目”。對(duì)生于慘現(xiàn)睛金酷和豬銀纏行虛存名款貝之瞎間陪的葛相題互上劃吳轉(zhuǎn)數(shù)業(yè)任務(wù)態(tài)，論例提如愚從盡銀志行燭提穗取豬現(xiàn)揭金士，盒或騰將奸現(xiàn)調(diào)金仗存汗入昂銀毛行旗，筑一員般鴨只輛填光寫槽銀降行錫存左款工或碑現(xiàn)屑金駱的丹付膽款放憑像證搭，腹不潔編聲收疑款露憑至證輛，薦以光避隨免口重黃復(fù)插記烤賬紀(jì)。稻現(xiàn)壟舉外例夏說(shuō)世明湊如縣下噴：【例·分發(fā)析潛題】狼2需0炮0懼×年3月1疏5日診，占某等公羨司網(wǎng)從灘銀刷行亮提皂取扔現(xiàn)鐘金5呆0窗0吼0車0元菠，合以仗備梁公貪司沒(méi)日苦常濾零用星可開挑支木。宮企辮業(yè)宗會(huì)欲計(jì)帖人饅員墨所項(xiàng)編鍬制產(chǎn)的陷付門款升憑啞證決如姻下鴉。付奏款流憑蛙證（僅三壤）轉(zhuǎn)特賬旅憑笨證動(dòng)的千編烈制京要僻求轉(zhuǎn)普賬扁憑勝證字將蛋經(jīng)宜濟(jì)研業(yè)旱務(wù)歐事滋項(xiàng)塵中謠所煤涉指及約全表部森會(huì)好計(jì)赴科鉆目醬按熟照勇先唇借槽后答貸奏的倦順戀序桶記濃入“會(huì)橫計(jì)佛科娘目”欄齡中摔的“一胡級(jí)職科示目”和“二古級(jí)檔或?yàn)趺鬈浖?xì)樓科績(jī)目”，由并雕按蘆應(yīng)續(xù)借澤、笛應(yīng)攜貸堂方檢向吵分輩別平記謹(jǐn)入“借托方頭金齒額”或“貸松方催金好額”欄球。址其飾他直項(xiàng)蠶目兆的掠填僅列樓方捏法等與究收糞、笨付翁款輝憑乳證醫(yī)填禽列盈方影法斯相踐同犯。血現(xiàn)罰舉軌例自說(shuō)顧明挑如恭下號(hào)：【例·分累析兆題】令2邁0理0蛇×年3月5日塘，糊某度公陷司仔從許外采地船振合華講公駐司酬購(gòu)壁入么汽傲油2噸熔，匹價(jià)他款9瘦5贊0糠0元征，刃貨肝物助已該驗(yàn)慚收雜入貫庫(kù)揮，院款省項(xiàng)悼未辱付仙。羨企候業(yè)儀會(huì)偽計(jì)渠人誼員蛾所遵編聰制藏的壩轉(zhuǎn)柏賬逐憑譽(yù)證桑如牙下伏。轉(zhuǎn)因賬持憑屠證（喜四盼）裝通呆用小記白賬舉憑掙證株的徹填堡制彎方針?lè)ㄅc休轉(zhuǎn)避賬紡憑錄證跨基鐘本閥相烏同五抬、信記舉賬皆憑喇證酒的緊審選核予內(nèi)撓容記竹賬陣憑喉證拉的怨是童登炭記揪賬醉簿甲的濕依蠅據(jù)記斃賬叨憑鼓證恨的教審減核憶內(nèi)翼容賺主休要恒包票括麗：（能一戒）庸附怖件超是走否饅齊悉全足：凍張戚數(shù)外一刮致諒、涉內(nèi)買容樂(lè)一借致審婚核膊記礎(chǔ)賬學(xué)憑麥證候是橡否咱附而有框原排始躍憑美證魂；凳所童附笛原扛始屑憑辯證迷的依經(jīng)安濟(jì)音業(yè)妨務(wù)釀內(nèi)沖容鍋與華記堂賬攔憑志證謊所麥記賢錄蛛的惠內(nèi)賊容仗是界否棄一賺致均；星所龍附掠原浩始雨憑模證容張森數(shù)涉與銜記喬賬秋憑膚證粒上左所司列沃原擠始曲憑頂證組張但數(shù)歪是醋否押相皇符蟲。（隸二錦）棒賬床戶膠是遞否金正獵確審值核達(dá)記翠賬佛憑洋證臂上形應(yīng)森借雅、勾應(yīng)求貸鉆的擠會(huì)添計(jì)域科貢目令（碌包池括盆二買級(jí)培或組明校細(xì)字科燙目鐵）每是穩(wěn)否稠正食確雞，爐其梳對(duì)賭應(yīng)梁關(guān)慌系尸是句否害清色晰趣，亭所病使勸用茶的撞會(huì)俯計(jì)壇科堵目綿是悅否暈符處合稠國(guó)膀家眼統(tǒng)咐一北會(huì)跟計(jì)貪制鞋度搖的群規(guī)襖定舞等紀(jì)。（封三稼）貍金憲額闖是召否西正粉確（牽四觀）貢手拾續(xù)屢是害否儀完匠備審掏核廊記附賬蝦憑尖證聽中蘿的膚項(xiàng)活目觸填皺列銷是辭否符完璃整慕，級(jí)摘謎要周是雄否宇清鵝楚蟻，悅有拌關(guān)攀人逃員宵的航簽延章山是奧否枯齊零全葡等鴉。轉(zhuǎn)木賬賀憑突證單宇項(xiàng)伙選媽擇求題4率.會(huì)查計(jì)余日遼常世核購(gòu)算馬工寨作陸的秋起怒點(diǎn)職是(閃)。A絨.填壘制暮會(huì)甘計(jì)奏憑襯證B國(guó).財(cái)廊產(chǎn)傾清眾查C壟.設(shè)愧置皂會(huì)困計(jì)縫科予目進(jìn)和閥賬決戶D堡.登疲記俊會(huì)咳計(jì)原賬禽簿A5萄.記丙賬擔(dān)憑滑證憂按繪其(可)不嫌同靜，剛通晃常泊分捎為言收按款礦憑捷證蠅、危付飲款假憑露證謙和遺轉(zhuǎn)哀賬克憑眾證夠。A掙.格定式B東.反拍映甩的儲(chǔ)經(jīng)朱濟(jì)撥內(nèi)竭容C制.填邁列道方仔式D見(jiàn).依識(shí)據(jù)滅的卵原壁始密憑震證B6、飛某幅企跪業(yè)對(duì)購(gòu)蒜入香材繁料倒一偶批繭，使已醋經(jīng)堪驗(yàn)五收委入晚庫(kù)臂，起貨第款3萬(wàn)意元秩用樣銀包行含存追款差支誼付習(xí)，手根越據(jù)敢這壤項(xiàng)梯業(yè)補(bǔ)務(wù)磚所鼠填注制稈的盈會(huì)互計(jì)襖憑它證闖是(灑)。A桂.現(xiàn)商金惱收貞款皮憑尼證B含.現(xiàn)黨金兆付永款既憑里證C渾.銀舍行閣存句款委收吳款昆憑犁證D攀.銀攔行柏存齡款構(gòu)付立款緞憑妖證D[解規(guī)析]：握本革題彎的黃考女點(diǎn)級(jí)為崖記泛賬該憑骨證苦的鎮(zhèn)填叮制厭。仇企怪業(yè)計(jì)用份銀傭行鏟存慨款門購(gòu)曠入庫(kù)材公料付，限會(huì)建造概成妹銀情行運(yùn)存菌款神的織減敵少裳，驕應(yīng)銳該翠編銳制律銀登行善存輛款即付吵款冒憑尊證粘。7、曉不暫屬家于新記代賬魯憑常證詞編超制疫基撓本誼要廟求切的扎是(笑)。A略.必莊須稻經(jīng)兼由亮單肅位帳負(fù)哈責(zé)劈燕人你簽幸字B鉗.各菠項(xiàng)即內(nèi)知容游必叢須危完務(wù)整C霞.書佛寫居應(yīng)嶄清隙楚矛、飲規(guī)汁范D牙.填鐵制墊時(shí)顆發(fā)顧生距錯(cuò)盯誤蓬應(yīng)閉重邪新瞎填足制A8、山出叔納建人貴員非在蜘辦第理會(huì)收舞款禾或她付殺款婚后議，樓應(yīng)牧在(麥)上暗加澇蓋列“震收役訖會(huì)”聯(lián)或讓“餃付豈訖此”售的鞭戳牧記蓋，墻以參避蹄免貼重渴收具重鋒付駁。A甘.記碧賬悠憑屢證B額.原碰始然憑胞證C妹.收獻(xiàn)款守憑裕證D屋.付診款躬憑馳證B[解敞析]：招本縫題叫的毒考焦點(diǎn)意為矛記銜賬橋憑店證母的穿審敗核大內(nèi)坐容封。閘出修納曬人戀員另在盤辦貼理脫收慈款它或摘付痕款榜后國(guó)，輸應(yīng)晴在摧原集始憐憑喂證滴上農(nóng)加出蓋蜓“愚收凈訖桿”閘或聚“圖付乘訖耀”并的揀戳件記事，債以研避霧免哭重孤收暢重恢付犁。9、句下復(fù)列壞內(nèi)坊容踐不始屬獄于湖原辜始郵憑耽證詠審悼核款的常是(稱)。A殿.憑堤證呆是蹤蝶否鍵有買填盟制緩單值位疫的抹公繡章們和撇填償制挑人命員媽簽調(diào)章B瞧.憑添證非是蒜否汁符矛合拍規(guī)茄定借的慨審幟核啞程溪序C煎.憑臥證亦是躍否換符攔合嶺有脂關(guān)擺計(jì)避劃支和霞預(yù)懶算D匹.會(huì)脹計(jì)臟科真目限使意用爪是答否務(wù)正憤確D1惰0、補(bǔ)現(xiàn)鞋金擾收情款虎憑準(zhǔn)證治的稼填簡(jiǎn)制轉(zhuǎn)日倚期職應(yīng)踩當(dāng)始是(基)。A展.原籍始視憑刪證害注某明竿的碰日擺期B沖.編財(cái)制態(tài)收造款限憑天證州的戀日蕉期C皆.收全取坡現(xiàn)飛金畢的趕日悠期D前.登姻記羅現(xiàn)抱金嚷總怕賬缸的究日鍬期B[解惑析]：繩本死題傘的跟考嚴(yán)點(diǎn)猶為榮記站賬給憑毫證菜的巷填綁列蓬。澇現(xiàn)羞金鉤收勞款董憑約證等上暮的喚日太期質(zhì)填濃寫蟻的阻是汪編湊制征本瘦憑歪證帽的賴日很期加。1忌1、薯將潛記脈賬困憑柳證大分蟻為耐收戚款卷憑型證慈、拾付結(jié)款草憑詞證湊和兔轉(zhuǎn)曾賬但憑把證避的言依陡據(jù)鏈?zhǔn)?穗)。A掘.憑牛證奧用延途哀的馳不扶同B怎.憑綱證靠填險(xiǎn)制餡手?jǐn)[續(xù)愁的弊不俯同C凝.記鄙載拼經(jīng)幅濟(jì)距業(yè)披務(wù)帶內(nèi)枝容鞠的儀不避同D的.所漁包燒括逃的灣會(huì)蓬計(jì)屯科蒼目立是過(guò)否閥單箏一C[解慚析]：浸本床題局的笨考憶點(diǎn)俯為炎記籮賬急憑迅證街的裹分遮類煩。闖記醫(yī)賬僚憑仰證劉按蛙其乖反未應(yīng)屬經(jīng)抓濟(jì)域業(yè)店務(wù)局的彩內(nèi)熟容驚不膊同贊，模可諷以義分掠為拒收提款稠憑服證陰、翻付序款盈憑泳證者和場(chǎng)轉(zhuǎn)含賬費(fèi)憑濾證內(nèi)。1劣2、父王歲明天出薪差暖回抓來(lái)時(shí)，慈報(bào)孤銷勾差得旅兄費(fèi)1幻玉0灣0葡0元等，衡原荒預(yù)拜借1彼5懸0纖0元攻，譜交未回巡壽剩裂余緣瑞現(xiàn)救金5等0掙0元夾，陡這毯筆掠業(yè)魄務(wù)代應(yīng)飲該票編擴(kuò)制爐的謀記評(píng)賬或憑腿證動(dòng)有(道)。A洪.付兼款盛憑胳證B獄.收頸款知憑賓證C灘.轉(zhuǎn)庫(kù)賬軋憑宴證D秩.原癢始格憑登證B倍C[解槐析]：謝本懸題嚷的捉考奏點(diǎn)揪為必報(bào)趕銷回差研旅井費(fèi)啦業(yè)稠務(wù)抓憑支證教的與編葵制鞏。掠報(bào)本銷尤差間旅株費(fèi)曉時(shí)箭，識(shí)填德制火轉(zhuǎn)恐賬役憑藥證籃，傭交辨回級(jí)?；喾ガF(xiàn)季金影時(shí)土需覺(jué)要離填炎制瓶收憶款衡憑割證貍?！局?葉3例胃題·單僅選攜題】記茄賬撲憑殃證太填撲制死完癢畢醫(yī)加極計(jì)隨合澤計(jì)柿數(shù)文后蔑，飼如創(chuàng)有危空裁行仿應(yīng)澆（趁）把。A盾.閑解置沈不申填B堪.蓋設(shè)章稿注鴨銷C敢.劃喉線患注崖銷D同.簽勉字航注抄銷『答鈔案』前C敬『解鴿析』記迫賬劍憑堤證融填甲制逐完境成橋后潛，遞如畝有榜空躍行控，獲應(yīng)懼當(dāng)魚自泳金爛額休欄戲最網(wǎng)后唱一待筆押金鏡額吳數(shù)爪字樸下然的戒空本行岔處凱至則合系計(jì)著數(shù)朝上影的鑒空債行廣處方劃北線柱注旱銷乳?！救?基4例護(hù)題·多猾選恰題】下旋列舊屬精于簽記畏賬裕憑跌證拍審針核費(fèi)內(nèi)奮容犬的計(jì)是送（宜）染。A各.業(yè)秀務(wù)遼是蓋否司合擱法B部.記宮賬霞憑求證嚼的僑金鄉(xiāng)豐額額與撫所孟附芹原概始休憑嬌證子的乎金弦額血是據(jù)否循一剖致C糞.業(yè)上務(wù)街是完否童符鋒合爛有盞關(guān)雨計(jì)鉗劃宣和友預(yù)映算D祥.會(huì)挽計(jì)蓋科騾目轉(zhuǎn)、技借窯貸膨方端向借使照用植是揀否團(tuán)正鋸確『答劉案』讀B枯D恐『解島析』罩A浩B是達(dá)原反始獅憑限證瓣審辯核頑的錘內(nèi)急容妙，捎不蹲是棵記弟賬車憑返證仇審使核經(jīng)的渠內(nèi)炒容腐。膛記坊賬霉憑踩證湖審稿核遲的轟內(nèi)鋪容欺包隔括剩：幅內(nèi)蜜容亦是起否淡真啟實(shí)只、蔑項(xiàng)貓目載是戰(zhàn)否冶齊外全季、率科立目古是鬧否任正卡確望、羽金且額完是是否氣正吸確圓、桐書殺寫儉是晴否因規(guī)醒范嘩、失手仗續(xù)是是艦否貞完窄備貼。【及1駐5例昆題·單條選牛題】企軌業(yè)的接標(biāo)受堤的都原百始符憑吹證普有騰錯(cuò)父誤句，典應(yīng)棄采寇用鴉的將處榴理淡方貞法族是劑（稻）休。A的.本翻單箏位攤代腔替叉出珠具各單箏位啊進(jìn)饅行圈更循正B端.退全回命出演具研單孕位昂，麥不度予惠接廣受C途.通邀過(guò)芽涂既改毯、末刮諒擦申、德挖地補(bǔ)遮等訓(xùn)辦份法藥進(jìn)忘行騾更眠正D蓋.由蒜出種具易單渡位描重?cái)㈤_閑或測(cè)更毅正『答旁案』麗D擱『解橫析』本蜘題剝考淹核召原削始高憑像證齊錯(cuò)魯誤趙的右更泛正萬(wàn)。隔原任始集憑棵證僵內(nèi)取容罰有尸錯(cuò)仗誤痕的燙，極應(yīng)堡當(dāng)贏由芬出倚具蒙單識(shí)位彩重坐開幻玉或紋更頭正綿，梢并應(yīng)在倦更載正肢處浮加獨(dú)蓋購(gòu)出鳳具址憑短證但單昆位剖印刑章翁。A崇B掌C都員是屠錯(cuò)剛誤未的微處彼理言方辦法湊?！久?荷6例考題·單誦選唯題】對(duì)螞金報(bào)額遇有言錯(cuò)量誤牽的待原遣始抓憑票證棟，反正魚確使的穗做句法擔(dān)是沸（喚）幟。A完.由焰出灰具破單氧位飯?jiān)趶澰晔妓銘{良證喉上宅更叢正B者.由首出溝具菌單越位哈在歉原樂(lè)始貢憑咱證炊上徑更騰正剝，話并欣加勸蓋陪出顆具氣單借位雁印菊章C怠.由方出盆具擊單駁位論重?cái)U(kuò)開D線.應(yīng)歉當(dāng)繳不車予翁接柏受亞，崗并遼向童單纏位夾負(fù)腔責(zé)激人膝報(bào)視告『答辛案』堆C亡『解痰析』本顧題壞考福核虛原錦始逗憑煌證坦錯(cuò)采誤招的睜更蜻正我。許原乒始毒憑沃證形金混額廊出戶現(xiàn)取錯(cuò)環(huán)誤街的晃，響不征得階更扔正送，怪只晨能遼由察出們具喂單辱位塌重嘗新查開盲具謹(jǐn)?！竟?jié)1郵7例稻題·多卻選新題】付爪款剖憑段證獻(xiàn)左丘上掉方寬的污“昌貸營(yíng)方姑科姥目蓬”雁中苗可敞以花填驚寫剝的佩會(huì)謝計(jì)虎科位目領(lǐng)有搜（尸）懇。A軋.庫(kù)稿存吉現(xiàn)疫金B(yǎng)聞.固貍定艱資矮產(chǎn)C帖.原配材妄料D勤.銀化行至存瞧款『答摟案』湊A疾D滔『解痛析』付斤款漂憑狹證聰?shù)哪举J系方趴只賞能當(dāng)是薯庫(kù)偏存利現(xiàn)手金尿或園銀唯行蓬存爆款語(yǔ)，萌表詢示唉錢孕減拔少鞋了膊。它付招款末憑貫證肯的市貸黎方灶記藍(lán)在隨左茄上獸角禽。【置1斬8例虎題·單圓選鴨題】下淚列鄉(xiāng)豐業(yè)院務(wù)旱，貨應(yīng)括該德填潑制霜銀塌行天存責(zé)款牽收本款折憑工證罷的脈是卡（扭）系。A滔.出畢售悅材賓料安一快批厲，排款牲未逝收B歲.將辜現(xiàn)玻金拖存抵入冠銀辮行C訪.出臂租以設(shè)首備饒，側(cè)收址到粒一脾張切轉(zhuǎn)摩賬趙支異票D震.報(bào)厚廢澆一鑄臺(tái)踐電第腦恩，倒出海售橫殘貧料忍收咐到醋現(xiàn)風(fēng)金『答賭案』繩C汗『解愁析』收乎到她銀申行寫存拜款腹的哪是響填獸制輝銀嚼行謎存真款茂收該款寺憑偽證葉。A是滿編往制夢(mèng)轉(zhuǎn)手賬彼憑健證覆。B是霧編旺制萍現(xiàn)量金使付接款厘憑斯證笑。C項(xiàng)沾符搞合挪條摸件袋，低編合制不銀鼻行陽(yáng)存孝款委收劃款賀憑朵證吵。D項(xiàng)架是穗現(xiàn)珠金民收裹款鳥憑評(píng)證喉?！静?池9例兼題·判碧斷兆題】轉(zhuǎn)摧賬鑼憑臭證乳與天收進(jìn)、降付沃款賀憑起證黑的闊主冒要喇不兼同聲點(diǎn)蘿在可于輸轉(zhuǎn)苗賬取憑馬證鑒左墨上律角括沒(méi)鑄有泰設(shè)盈置享相葵關(guān)膚科掌目箱。揭（材）『答府案』跨√【希2挨0例窄題·單都選摘題】如聯(lián)果蔽企部業(yè)文規(guī)豬模芽較填小越、瘦經(jīng)魚濟(jì)皮業(yè)匆務(wù)陵數(shù)蒼量爬和制收噴付動(dòng)款的業(yè)莊務(wù)萄較案少冶，盈可荒以蹈采肌用劣（簽）攝。A彩.專亭用暑記撫賬籌憑掀證B約.通類用秀記鍬賬數(shù)憑溪證C鳴.復(fù)喇式封記縣賬朵憑掠證D惑.單語(yǔ)式壺記垂賬矩憑斤證『答告案』剖B順『解帽析』對(duì)存于簡(jiǎn)經(jīng)拾濟(jì)崇業(yè)醒務(wù)另較陷簡(jiǎn)荒單債、盛規(guī)運(yùn)模濕較鹿小佛、解收臭付繁業(yè)胞務(wù)利較哥少頓的糟單管位趴，遭可騎采暈用疊通沿用裳記劇賬完憑嶄證舞來(lái)獨(dú)記犧錄丑所泰有并經(jīng)漫濟(jì)收業(yè)括務(wù)風(fēng)?！究?放1例俗題·單驅(qū)選盛題】關(guān)謀于核會(huì)悼計(jì)話憑傷證貫表賭述究正謝確男的藝是協(xié)（汽）攔。A柔.轉(zhuǎn)具賬衛(wèi)業(yè)攜務(wù)換是奧引殲起水現(xiàn)型金抗或圣銀礙行階存鬧款繪增灣減引的方業(yè)疫務(wù)B統(tǒng).原偏材境料耗的概領(lǐng)軟用蹲及豈成掏本伶結(jié)貝轉(zhuǎn)陳應(yīng)罷編展制純付央款調(diào)憑辯證C努.銷賞售浪產(chǎn)咽品吹一趙批灣，罪部爬分昏貨攀款爽收省回屠存務(wù)入噴銀床行瘦，蜘部和分鋤貨喇款永對(duì)忌方部暫域欠崖時(shí)圾，破應(yīng)短分味別遣填沾制垮收忌款棟憑穿證飼和侵轉(zhuǎn)痰賬闊憑透證D夏.從矛銀招行蓬提貞取意庫(kù)甚存鐘現(xiàn)引金柱的禿業(yè)以務(wù)騰應(yīng)痰編源制潤(rùn)庫(kù)站存慘現(xiàn)正金竭收沫款澆憑萄證『答餓案』分C觸『解奪析』所A項(xiàng)搏應(yīng)翠是累不潛引楊起士現(xiàn)惜金肯或家銀悄行林存狼款吹增雕減離業(yè)歸務(wù)清的瓦是唇轉(zhuǎn)嗎賬亮業(yè)雙務(wù)荒。B項(xiàng)秋應(yīng)捏編舟制繁轉(zhuǎn)懸賬丸憑丘證郊。D項(xiàng)霸應(yīng)挑編夾制艷銀軍行闖存膚款熄付惕款巷憑伯證鍋?！窘o2么2例羞題·多縣選浸題】可也以斗不站附逆原變始令憑惑證顧的票記偉賬慚憑油證擾是眾（杠）傘。A顆.更恥正勢(shì)錯(cuò)承誤綢的愈記旋賬斥憑晌證B重.從頃銀至行千提剝?nèi)衄F(xiàn)毒金國(guó)的泥記花賬攻憑星證C另.計(jì)禿提摧折樓舊坑的徹記浴賬昆憑脹證D傘.結(jié)糟賬跨的姨記道賬睬憑甚證『答帝案』咱A巾D北『解備析』除睬結(jié)鉤賬畏和愧更昌正原錯(cuò)誘誤姿的殊記跌賬無(wú)憑沈證天可正以障不平付妻原也始崗憑絨證迎外督，拼其跌他燭的偷必炕須全附滅有仍原撿始芳憑搜證您?！咎?禽3例奏題·多乖選閉題】記魂賬密憑梢證冶填參制荷要衡求蟲錯(cuò)呢誤解的套是請(qǐng)（余）澆。A敵.記抵賬報(bào)憑街證賠的毀書顏寫鑼要找求伯與據(jù)原制始鳴憑承證位相雀同B身.記漿賬頌憑煮證半應(yīng)治連瞎續(xù)縫編鑒號(hào)C蕩.可股以叨將宴