債務(wù)重組方式與會計(jì)處理

第十二章債務(wù)重組學(xué)習(xí)要點(diǎn)教學(xué)內(nèi)容本章小結(jié)關(guān)鍵概念思考題練習(xí)題課外閱讀退出7/22/20231中級會計(jì)實(shí)務(wù)一、掌握債務(wù)人對債務(wù)重組的會計(jì)處理二、掌握債權(quán)人對債務(wù)重組的會計(jì)處理三、熟悉債務(wù)重組方式基本要求返回退出7/22/20232中級會計(jì)實(shí)務(wù)第一節(jié)債務(wù)重組方式第二節(jié)債務(wù)重組的會計(jì)處理學(xué)習(xí)要點(diǎn)返回退出7/22/20233中級會計(jì)實(shí)務(wù)2街.信債恒務(wù)鄙重退組套的礎(chǔ)會梨計(jì)頌處釘理返嫩回教此學(xué)給內(nèi)民容退執(zhí)出1討.圓債舊務(wù)畝重戰(zhàn)組糊方郵式7敏/孫1火7浩/廟2費(fèi)0澆2館34中崗級度會停計(jì)飄實(shí)擔(dān)務(wù)第辰一盼節(jié)吐債萌務(wù)淺重障組幸方糖式一丸、循債定務(wù)底重案組貨的具概種念債消務(wù)涌重半組歸，列是敢指搜在姓債裳務(wù)芽人煙發(fā)臉生社財(cái)粗務(wù)洗困薪難卸的輪情塊況賤下旗，像債絞權(quán)志人郵按眨照光其直與偵債思務(wù)仇人畜達(dá)雁成狂的丸協(xié)敏議帳或宜者岔法量院幫的口裁際定嫁作禁出通讓肉步環(huán)的兇事霉項(xiàng)欠。息其暴中尖債字務(wù)綢人匆發(fā)置生糞財(cái)請務(wù)筆困政難訂，墊是汗指口因漆債木務(wù)獵人筒出您現(xiàn)龍資甲金姑周烏轉(zhuǎn)鮮困速難涂、鳴經(jīng)鹽營擁陷闊入泛困詢境組、話或職者煩其史他串方射面例的桃原峰因問等蹲，橫導(dǎo)塘致斜其搞無章法樸或桂者杠沒束有默能語力爛按他原何定慶條擋件帝償你還廁債棚務(wù)喬。席債己權(quán)搭人擔(dān)作宏出賽讓咳步那是叔指缸，星債足權(quán)心人辨同獵意貌發(fā)俊生渣財(cái)導(dǎo)務(wù)吵困尺難汗的藥債鄙務(wù)任人柔現(xiàn)脾在右或閉者緩將垃來身以府低慨于抹重遍組踏債舉務(wù)揮賬污面市價(jià)毛值稠的鑰金丙額弟或水者療價(jià)挖值貿(mào)償馬還姓債帆務(wù)恨。鳥債荒權(quán)繪人觸作延出減讓刑步治的亡情儉形行主批要緞包折括諸，舅債薄權(quán)箭人肥減凡免嗎債王務(wù)遲人摩部帽分盟債閥務(wù)誤本般金諒或尊者糧利對息搖，獸降榆低悶債巧務(wù)爸人梨應(yīng)甘付掘債支務(wù)朋的勢利勤率春等儲。二聾、璃債媽務(wù)滑重屋組汗方名式債蔥務(wù)延重稀組氣主逮要禿有名以成下告幾用種健方到式嗎：（虎一鬼）吳以檔資裂產(chǎn)舅清睬償挑債晉務(wù)質(zhì)。勿指釀債秒務(wù)戲人侮轉(zhuǎn)雜讓鑒其邁資景產(chǎn)雖給悉債香權(quán)芳人片以信清失償托債展務(wù)互的在債飄務(wù)沸重輛組副方猶式疏；（鄭二際）至將盆債脆務(wù)幅轉(zhuǎn)胃為蜂資輸本咬。胸指匹債怕務(wù)損人晨將壯債寧務(wù)撇轉(zhuǎn)辭為立資子本炎，主同當(dāng)時(shí)惠債絞權(quán)孝人牢將病債懼權(quán)鍋轉(zhuǎn)捧為柱股尊權(quán)愚的源債翠務(wù)防重畢組刻方歉式捎；（跪三救）趟修蟻改龍其稅他慣債茂務(wù)紹條響件離。孫指竭修彼改逮不扶包擁括玻上專述撤第盞一吸第伯二指種爽情夫形按在枯內(nèi)爪的慮債占務(wù)惹條件煙進(jìn)賺行腿債庸務(wù)叔重恰組蕩的猜方遇式洪，睬如碧減掏少咱債火務(wù)廟本嘉金脆、饞減勉少瓜債調(diào)務(wù)落利遞息烘等驅(qū)。（呆四付）僅以限上徐三嶼種剪方品式馬的蹄組咱合伍。螺指四采賤用痛以糊上距三仔種尤方銹式漸共盆同拿清詞償殊債塵務(wù)駱的堡債崖務(wù)狂重率組奇形磁式扔。7規(guī)/蒜1畫7姐/座2轉(zhuǎn)0棉2險(xiǎn)35中充級槍會概計(jì)枝實(shí)涼務(wù)第翁二聽節(jié)煮債忽務(wù)欣重孟組咳的荒會肢計(jì)夠處杠理一耕、僚以度現(xiàn)具金稅清砌償艦債仔務(wù)（恰一帖）牧債開務(wù)輛人跡的煮會慢計(jì)爺處遣理以刮現(xiàn)豎金珠清遠(yuǎn)償昨債咳務(wù)褲的嘩債剛務(wù)廳人盞，肉應(yīng)林當(dāng)奶在縮慧滿肆足豈金宗融僚負(fù)趕債鮮終耕止葬確羅認(rèn)秤條桿件攀時(shí)執(zhí)終辯止匆確疾認(rèn)微重班組頁債枝務(wù)欠，遠(yuǎn)并癢將械重劑組家債諒務(wù)唱的痰賬瞎面敏價(jià)斤值雞與鏡實(shí)摔際朵支賤付客現(xiàn)極金瞎之黑間蘿的纖差斃額足計(jì)拜入得當(dāng)泉期訂損股益桑（校營戲業(yè)散外煎收羞入宜）售。借痕：首應(yīng)飲付撤賬罪款集—忘—恨X脆X蟻公香司貸展：糟銀貫行愧存錯款營企業(yè)萍外煎收鞋入寬—置—番債扣務(wù)濃重侮組絹利砌得7種/隊(duì)1宇7塔/避2嘗0余2趣36中融級訂會泛計(jì)叫實(shí)磁務(wù)（炭二縫）孔債笑權(quán)續(xù)人球的即會靈計(jì)泊處短理以永現(xiàn)葉金摸清濫償甜債帖務(wù)意的癥債踐權(quán)字人表，燈應(yīng)戀當(dāng)敘將尿重娘組逮債蛾權(quán)飲的譜賬浸面隆余達(dá)額斯與息收險(xiǎn)到孫的幕現(xiàn)權(quán)金乎之番間撞的凈差礎(chǔ)額海計(jì)晌入掙當(dāng)廢期菠損革益由（奇營羊業(yè)點(diǎn)外醉支皺出妙）爆，晚債舒權(quán)枯人葵已接對做債稈權(quán)肯計(jì)嫩提旦減療值仿準(zhǔn)殺備午的獅，晚應(yīng)制當(dāng)牧先惠將反該緣瑞差副額材沖詠減江減猴值蒸準(zhǔn)環(huán)備壺，祥沖循減糠后聽尚她有竹余妨額癥的仍，位計(jì)理入塊營妙業(yè)燙外牧支寺出洞。閑債分務(wù)湖重趴組匯損索失強(qiáng)沖你減蟲后勺減套值句準(zhǔn)柴備蓬仍搬有心余煮額畝的兵，沉應(yīng)誓予顏轉(zhuǎn)錘回巡壽并術(shù)抵?jǐn)r減討當(dāng)議期懲資誦產(chǎn)幣減榆值時(shí)損海失。借假：限銀拔行縱存您款壞菌賬貸準(zhǔn)顧備營犬業(yè)照外販支央出欺—購—筐債警務(wù)化重胡組娃損輔失貸閥：優(yōu)應(yīng)左收牽賬蜜款室—貧—最X膊X斧公陵司7俗/農(nóng)1撞7茂/徐2狂0曲2庭37中請級燃會色計(jì)俱實(shí)濁務(wù)二辦、脾以浪非結(jié)現(xiàn)鉤金腸資閣產(chǎn)始清姓償講債敘務(wù)（鞠一尊）輔債巧務(wù)駐人彼的蔥會微計(jì)笨處塵理以帆非瞇現(xiàn)戰(zhàn)金劫資耀產(chǎn)六清破償卸債腥務(wù)疤的拼債撈務(wù)師人鵝，葬應(yīng)闊當(dāng)刊在蠟符鴉合氧金致融困負(fù)蠟債報(bào)終壩止近確童認(rèn)周條盞件防時(shí)撿終芳止壞確叔認(rèn)燦重陷組環(huán)債襪務(wù)償，們并箭將伯重恰組胞債刷務(wù)哈的碌賬尊面誼價(jià)竊值長與鐘轉(zhuǎn)邁讓錫的扣非滔現(xiàn)朝金曠資夕產(chǎn)減公塊允級價(jià)需值械之凳間墳的固差雅額首計(jì)它入度當(dāng)劑期馳損欣益益（構(gòu)營躍業(yè)襯外蜓收湊入廟）嚼，做轉(zhuǎn)木讓傷的代非代現(xiàn)取金桿資受產(chǎn)觸公本允潤價(jià)霞值礙與婚其枕賬裙面耕價(jià)約值耳之且間妖的蠶差不額剖計(jì)閑入續(xù)當(dāng)麗期植損迅益圖。非努現(xiàn)臉金諷資南產(chǎn)犯公讀允化價(jià)浸值蜜與隱賬展面叉價(jià)身值缸的禿差昆額炊應(yīng)取當(dāng)芒分扇別旦下別列菊情及況型進(jìn)叨行浩處厘理費(fèi)：1派.煙非役現(xiàn)影金版資列產(chǎn)銅為肥存相貨坑的動，鞋應(yīng)收當(dāng)盛視術(shù)同撒銷蘇售捉處聯(lián)理廢，深根逐據(jù)項(xiàng)本耀書聽第匪十即三膽章棕收魄入處相爆關(guān)邪規(guī)期定飛，餐按跌非崗現(xiàn)塵金粗資尚產(chǎn)宜的岸公茫允良價(jià)槐值機(jī)確昆認(rèn)膛銷麗售廚商挎品麗收問入呼，慢同批時(shí)岔結(jié)躍轉(zhuǎn)賠相溉應(yīng)形的晌成首本掃。2毫.島非剝現(xiàn)砍金直資濤產(chǎn)駱為儲固狐定牧資濃產(chǎn)毅、坑無薯形凡資響產(chǎn)替的薦，樓其銳公異允常價(jià)未值津和顯賬貨面撇價(jià)去值來的狡差紡額捕計(jì)巨入糠營貍業(yè)倍外攀收索入憶或筑營跑業(yè)手外秩支時(shí)出喇。2妨.枯非癢現(xiàn)江金童資累產(chǎn)霜為棍長癢期貌股捐權(quán)姻投剪資笛的糖，滴其脅公店允會價(jià)喇值櫻和陡賬績面老價(jià)營值設(shè)的衰差爬額旋計(jì)膨入愛投桂資即收默益晨。7聰/刺1雷7瘦/簽2優(yōu)0氏2膽38中鄰級換會轎計(jì)旦實(shí)刪務(wù)借半：額應(yīng)蛙付尖賬惰款何—摘—末X含X割公賊司貸繼：濟(jì)主江營正業(yè)宣務(wù)輝收弓入耐（霜或浮固甚定易資補(bǔ)產(chǎn)味清饒理擇）應(yīng)斯交扒稅視費(fèi)壤—較—億應(yīng)杜交道增貪值仇稅洲（鎮(zhèn)銷核項(xiàng)績稅刃額油）營偵業(yè)藝外旨收遲入銅—盈—杠債計(jì)務(wù)較重喚組擾利主得借器：雨主尾營襯業(yè)六務(wù)切成域本貸過：受庫厘存幅商程品借候：伴營撇業(yè)堆外敘支腦出屋—沸—牌處餃置電非謊流扒動展資益產(chǎn)許損利失貸嚷：蓮固顛定閱資完產(chǎn)館清烏理營石業(yè)顧外毒收捉入住—償—櫻處蹄置身非怒流妹動還資靈產(chǎn)俘利鐮得7糞/駱1千7崖/賺2述0屠2逼39中臥級雷會綢計(jì)益實(shí)沉務(wù)二摟、攏以宏非主現(xiàn)嘗金腿資燙產(chǎn)捏清咽償乖債滿務(wù)（診二珠）剝債章權(quán)挺人母的姥會臟計(jì)號處捷理以拴非愧現(xiàn)普金犧資搬產(chǎn)想清寨償線債次務(wù)喚的閱債再權(quán)毒人貍，什應(yīng)蜓當(dāng)糖對督受攏讓夏的著非殊現(xiàn)示金穩(wěn)資羨產(chǎn)京按瞇其罪公掛允革價(jià)妖值澇入繪賬瞧，蠢重床組得債開權(quán)劫的集賬易面擺余蘭額棉與副受滔讓遠(yuǎn)的柳非唯現(xiàn)稅金嬸資托產(chǎn)監(jiān)的姿公夕允嫂價(jià)聯(lián)值灘之敬間砌的延差雙額覆，豬在尿滿鐮足振金帶融逢資騎產(chǎn)葉終稻止料確促認(rèn)束條辭件香時(shí)床計(jì)克入鼻當(dāng)池期員損朵益徐（職營汗業(yè)訂外化支贊出剛）皇。債話權(quán)敢人輩已吐對申債濟(jì)權(quán)定計(jì)銳提鞏減萄值淚準(zhǔn)深備勇的究，翼應(yīng)灰當(dāng)席先你將章該也差齊額潛沖棒減牙減宰值海準(zhǔn)限備固，惜沖講減爭后答尚恐有拼余災(zāi)額府的砍，野計(jì)泳入奪營未業(yè)奇外閑支良出稈。盟債頁務(wù)慰重亞組陽損綢失蠻沖量減獄后秧減薦值器準(zhǔn)騎備罵仍姑有尼余巴額予的饅，瘡應(yīng)夏予雜轉(zhuǎn)奶回霸并致抵劇減膜當(dāng)緣瑞期恩資醋產(chǎn)濕減探值矩?fù)p賓失廚。7孤/堤1搶7氧/沿2朵0地2虹31復(fù)0中蝦級面會身計(jì)拒實(shí)慈務(wù)借遺：砌庫大存疫商著品圣（問固踩定攏資注產(chǎn)遍等胡）應(yīng)圾交山稅患費(fèi)昨—珠—青應(yīng)攻交嘩增辰值膜稅束（診進(jìn)食項(xiàng)趣稅喉額戶）壞磨賬釣準(zhǔn)廁備營貓業(yè)旅外支支蘿出珠—曲—薦債它務(wù)勁重駕組爭損嘆失貸再：粗應(yīng)桌收濟(jì)賬課款婦—宴—犯X胳X畏公風(fēng)司7偏/膠1若7凈/途2社0很2劉31搶1中合級享會瓣計(jì)脹實(shí)裝務(wù)三嚴(yán)、將頌債誦務(wù)筆轉(zhuǎn)劉為廳資敘本（均一換）姥債驗(yàn)務(wù)站人貍的匪會且計(jì)脹處婦理將絨債系務(wù)固轉(zhuǎn)命為嫁資盒本瓶的泰債壟務(wù)鹿人爬，獵應(yīng)妨當(dāng)霜在暮滿氏足市金疲融忍負(fù)理債醬終語止躬確跨認(rèn)軍條饞件總時(shí)灰終店止嫁確憑認(rèn)師重協(xié)組艦債央務(wù)易，壇并桶將蟻債昨權(quán)符人廈放臟棄確債昆權(quán)汽而遣享蔥有濁股銜份費(fèi)的巡壽面協(xié)值渠總價(jià)額已確涉認(rèn)咱為論股由本階或獄者雜實(shí)型收嶺資殲本晌。描股粱份繞的憤公炎允仰價(jià)糞值篇總讓額境與湖股閥本譽(yù)或撞者婆實(shí)恩收展資咐本爺之丸間肢的耍差古額睜確象認(rèn)盆為郊資庫本形公傾積盡。重折組傳債錯務(wù)別的天賬淚面吩價(jià)血值質(zhì)與搬股壯份名的吸公春允逝價(jià)聯(lián)值王總班額陰之散間殲的什差青額秤，梁計(jì)維入雪當(dāng)?shù)钇诎褤p神益中（稼營判業(yè)順外芒收帝入俯）昨。借揚(yáng)：帝應(yīng)遷付慮賬鄉(xiāng)豐款表—昨—低X撤X捧公虎司貸股：凡股凍本資帽本慈公宜積狐—岸—僑股鋪本捆溢撒價(jià)營仗業(yè)崗?fù)馓帐彰咳滕B—絞—抽債通務(wù)尋重汪組平利腸得7狼/神1幣7弱/壤2抬0畢2探31杏2中鞭級慶會品計(jì)蝦實(shí)灰務(wù)（育二御）環(huán)債夸權(quán)騎人壁的仰會小計(jì)覽處出理將流債百務(wù)拜轉(zhuǎn)蟻為賓資槽本自的夠債備權(quán)庸人覺，跪應(yīng)莖當(dāng)軟將學(xué)享羨有旬股夕份乖的陳公旬允華價(jià)其值尚確對認(rèn)囑為鋪對某債美務(wù)煤人朵的憂投儲資辜，議重騙組屑債總權(quán)鋤的延賬諒面風(fēng)余久額能與貞股圓份陰的零公擇允賴價(jià)揭值投之舟間論的問差竿額賭比夾照凱以雀非吃現(xiàn)笨金弄資種產(chǎn)素清崗償孔債眉務(wù)時(shí)的耕債延務(wù)畜重纖組撫會餓計(jì)掃處朱理涉規(guī)扯定獅進(jìn)續(xù)行端處托理悄。過債槽權(quán)揚(yáng)人脂已晃對積債月權(quán)洲計(jì)后提討減亡值醉準(zhǔn)褲備亮的遼，傻應(yīng)說當(dāng)粉先脆將綠該啄差朽額衛(wèi)沖瞎減怠減隊(duì)值奔準(zhǔn)朱備蠅，填沖慢減壞后斃尚誘有圖余稱額權(quán)的線計(jì)蔬入翁營哀業(yè)射外咽支務(wù)出陰。理債這務(wù)衰重憲組拉損箭失糾沖純減明后蔬減才值竭準(zhǔn)兆備石仍穿有龜余新額敵的紋應(yīng)似予喂轉(zhuǎn)咐回譯并先抵順減績當(dāng)動期梅資虧產(chǎn)吩減嘆值益損榜失隱。借免：隱長胃期蔥股加權(quán)殃投殼資懶—邀—林X助X杠公浙司壞團(tuán)賬噸準(zhǔn)安備營勇業(yè)沾外善支湊出商—拴—停債朋務(wù)鴿重藍(lán)組伯損穩(wěn)失貸吉：賀應(yīng)丸收戰(zhàn)賬較款衡—供—校X喊X菊公甘司7捏/毫1深7凍/拖2析0昌2賊31孫3中鉤級默會冬計(jì)運(yùn)實(shí)孕務(wù)四癥、修破改廳其潤他匙債剖務(wù)迫條聞件（躬一卷）埋債師務(wù)燥人銜的鄰會藍(lán)計(jì)都處鎖理修啄改擺其冒他個(gè)債鑰務(wù)鉛條屈件槍的派債散務(wù)董人井，辭應(yīng)扇當(dāng)糖將僑修度改撞其飲他禾債挎務(wù)釋條拴件毯后嫩債旦務(wù)票的來公拼允昏價(jià)良值終作遺為篇重灶組碰后晴債編務(wù)禾的如入夾賬最價(jià)既值凝，爛重購組守債舅務(wù)練的磚賬殿面受價(jià)梢值教與旋重鋸組怕后宰債正務(wù)泳的碧入汗賬愈價(jià)同值賤之?dāng)亻g坊的弊差受額皮計(jì)莫入袖當(dāng)蒸期舊損蕉益旁（系營砍業(yè)冶外莫收愈入鵝）鋒。修鋸改賭后錄的污債科務(wù)斜條匪款那如朱涉副及莫或廳有鴨應(yīng)屆付率金壓額欠，逆且底該認(rèn)或棋有焰應(yīng)誰付錫金為額泛符閱合裁預(yù)六計(jì)姜負(fù)皆債吧確徹認(rèn)享?xiàng)l菊件異的頂，康債目務(wù)規(guī)人土應(yīng)蘋當(dāng)胞將鹿該落或驢有杏應(yīng)表付倚金鈴額敲確禍認(rèn)流為愧預(yù)門計(jì)文負(fù)死債恨。存例遠(yuǎn)如叮債掌務(wù)尖重愛組村協(xié)蘋議績，形規(guī)夠定襖債智務(wù)武人巷在電債憶務(wù)榮重幸組裹后蘭一粒定戶期茂間乒內(nèi)指其原業(yè)崖績頓改降善爸到站一辦定葵程喚度輸或醫(yī)者遠(yuǎn)符安合置一敘定茶要陡求廳，樣如龍扭景虧候?yàn)殡u盈逝擺棉脫驕財(cái)彩務(wù)約困持境狗等丟，悼應(yīng)疼向救債午權(quán)親人康額槍外腔支付付鐘一匹定唱款耽項(xiàng)謠，強(qiáng)當(dāng)佛債擠務(wù)始人遞承農(nóng)擔(dān)牙的淋或兄有瓶應(yīng)薄付法金開額效符御合蔽預(yù)鼓計(jì)奮負(fù)址債袋確貼認(rèn)振條秒件裙時(shí)擦，籠應(yīng)攻當(dāng)戲?qū)⑽暝摳蚪矣徐o應(yīng)脫付豬金漂額詞確忘認(rèn)期為逼預(yù)她計(jì)掃負(fù)山債賀。重暗組迅債笑務(wù)轟的沙賬物面陷價(jià)貌值憲與遲重看組絕后禮債繞務(wù)教的畝入例賬殼價(jià)迅值韻和爺預(yù)認(rèn)計(jì)拆負(fù)噴債供金霸額估之鹽和圈的聯(lián)差腥額駱，抵計(jì)什入撫當(dāng)貌期紅損腸益療（面營布業(yè)董外慌收秀入尖）賴。7軋/強(qiáng)1抄7般/漠2單0桿2貞31毒4中蘿級鍋會蔬計(jì)征實(shí)鼓務(wù)或顫有板應(yīng)診付訪金棚額崗，墳是魯指粘需液要茶根窗據(jù)癥未靜來季某間種窯事?lián)享?xiàng)濁出薦現(xiàn)恰而迷發(fā)供生淘的濾應(yīng)咸付哥金得額翅，扣而盾且仿該巖未南來察事狹項(xiàng)月的醉出莊現(xiàn)挪具哄有懶不擾確膠定淺性藏。食或縱有龍應(yīng)緊付所金請額脾在纏隨墊后覽會德計(jì)晝期窮間坡沒請有順發(fā)辰生倍的圍，快企響業(yè)州應(yīng)糊當(dāng)幕沖麗銷已汽確思認(rèn)盲的西預(yù)追計(jì)蛇負(fù)澡債自，昨同吸時(shí)強(qiáng)確數(shù)認(rèn)般營擋業(yè)藏外城收饅入申。借巧：旗長骨期白借宣款大—償—藥X優(yōu)X哥債幣權(quán)腹人貸渾：雙長搜期波借俘款慕—牙—利債呼務(wù)碌重秩組工—狠—奸X蠟X之債灶權(quán)誘人預(yù)峽計(jì)辱負(fù)魂債營什業(yè)心外肆收框入靜—齒—受債嚇務(wù)悔重引組蓄利演得借烤：膏財(cái)表務(wù)互費(fèi)弟用貸息：煙應(yīng)躬付峽利幼息借敵：媽長雨期啟借么款地—誤—縫債縮慧務(wù)才重晶組賀—恢—落X脾X虛債暫權(quán)及人應(yīng)粘付桑利哈息預(yù)喂計(jì)風(fēng)負(fù)侵債貸該：獨(dú)銀濟(jì)行吐存移款借罷：乘預(yù)老計(jì)細(xì)負(fù)嘗債貸抬：冷營狡業(yè)凍外但收薪入棍—戚—敬債失務(wù)法重漏組職利籍得7賄/囑1臭7律/襲2粗0扯2儲31拴5中累級酷會腫計(jì)采實(shí)賤務(wù)（腐二丑）比債沙權(quán)辮人甩的跡會茶計(jì)眠處鹽理修廈改朵其應(yīng)他喇債遵務(wù)漂條桶件渾的芒債動權(quán)懲人膚，生應(yīng)泥當(dāng)撿將訪修臨改棕其稍他鬧債返務(wù)酷條而件洲后拴的保債摸權(quán)較的錘公拌允雕價(jià)樂值巷作大為羽重蠟組堅(jiān)后海債腦權(quán)狼的脅賬濃面長價(jià)硬值嗽，瞇重園組敲債遵權(quán)榨的姜賬創(chuàng)面網(wǎng)余闖額女與雷重氣組獸后昆債盼權(quán)四的頭賬涂面蛛價(jià)至值彩之瘦間兄的撫差澇額飄，筒比乒照充以亡現(xiàn)象金錯清奮償積債商務(wù)利的酸債途務(wù)德重遺組短會嫩計(jì)鄰處霞理直規(guī)簡定順進(jìn)尿行傷處祝理沙。修流改秀后露的盡債浩務(wù)日條街款治中資涉須及披或棍有唉應(yīng)活收讀金玩額糖的詳，詠債艘權(quán)叼人姜不輩應(yīng)精當(dāng)徐確銅認(rèn)椒或瓜有倒應(yīng)澤收她金之額彈，沖不摔得嚇將洽其爬計(jì)型入蛛重楊組竄后療債嗎權(quán)田的唇賬凈面茄價(jià)垂值升?；蚨嘤姓虘?yīng)雕收申金紛額辭，焦是戒指渾需般要晶根下?lián)肺摧^來慶某滋種史事鋪項(xiàng)渴出寒現(xiàn)驅(qū)而掌發(fā)鋼生千的克應(yīng)那收奸金喂額仗，是而斬且率該罪未拆來磚事化項(xiàng)保的酬出青現(xiàn)滿具蒙有徹不刪確督定謊性侵。7戒/烈1副7徑/熊2拆0潔2夏31占6中篩級觀會社計(jì)盤實(shí)達(dá)務(wù)借蝕：遭應(yīng)騙收欄賬芹款故—鑄—腥債持務(wù)腸重僵組燈—有—俗X侵X頁債錄務(wù)免人壞紛賬塘準(zhǔn)南備營擱業(yè)暫外宴支邪出襲—黎—挖債教務(wù)怎重疲組母損斥失貸城：孕應(yīng)繪收味賬刮款追—啊—基X拾X壺債貫務(wù)俱人借倘：瘦銀里行嗎存取款貸妨：盜應(yīng)努收湖賬郊款給—寇—書債醫(yī)務(wù)佩重醉組濕—沃—叼X第X宵債拔務(wù)蓮人財(cái)鄙務(wù)千費(fèi)裁用7紙/澇1上7發(fā)/返2重0協(xié)2孩31珍7中賄級舟會勺計(jì)哨實(shí)姓務(wù)五光、混絡(luò)合級重厘組（涼一騾）彈債笨務(wù)夾人貿(mào)的律會旁計(jì)芬處鼻理債師務(wù)施重虹組共采棚用漏以西現(xiàn)術(shù)金騙清真償百債袖務(wù)姑、魔非勇現(xiàn)戀金代資汽產(chǎn)弄清略償元債出務(wù)血、落將槐債照務(wù)哨轉(zhuǎn)稅為小資些本朗、啞修遷改碧其壤他糠債區(qū)務(wù)瘡條政件穗等銜方召式皇的份組添合妻進(jìn)忽行衰的繞，算債傾務(wù)菜人谷應(yīng)新當(dāng)森依屯次咐以梳支住付纏的或現(xiàn)擔(dān)金打、泉轉(zhuǎn)榜讓悔的怨非亭現(xiàn)寸金頑資鉗產(chǎn)起公謠允孝價(jià)霜值靜、特債下權(quán)氣人瘋享骨有摩股告份旦的減公顛允進(jìn)價(jià)伸值樸、熟沖狼減英重體組洪債煙務(wù)沾的勿賬露面呆價(jià)另值港，暖再留按翻照者修氏改強(qiáng)其丹他纏債睬務(wù)錄條暢件悅的獸債孟務(wù)版重巧組霜會趨計(jì)縮慧處榮理我規(guī)魚定牛進(jìn)腐行畝處武理現(xiàn)。借拍：衛(wèi)應(yīng)財(cái)付第賬殖款柳—虎—屈X踐X較債波權(quán)光人貸勸：溫主純營民業(yè)塔務(wù)益收赤入減（坐其涼他押業(yè)冶務(wù)彼收虹入肅）勤等應(yīng)止交射稅黨費(fèi)霞—房誠—成應(yīng)遣交殊增脅值承稅騎（副銷饑項(xiàng)暑稅襯額業(yè)）股糾本資拖本她公陣積棉—話—疤股費(fèi)本黎溢擺價(jià)應(yīng)奮付鈔賬俗款催—求—勻債窗務(wù)蓋重獄組瞞—賺—困X動X呆債濾權(quán)兔人營貍業(yè)揀外墻收義入旬—辯—堅(jiān)債末務(wù)棕重孩組康利費(fèi)得借橫：題主備營晌業(yè)是務(wù)捉成彎本貸虛：以庫傳存愚商煮品魄（叔原煤材灑料感）7量/復(fù)1常7販/愈2期0找2軟31桐8中曲級豎會仍計(jì)鎮(zhèn)實(shí)稠務(wù)（棉二筆）什債將權(quán)鴿人庫的們會隸計(jì)桑處茫理債競務(wù)勵重胃組至采奇用柔以繪現(xiàn)繁金黨清貌償括債便務(wù)棍、戲非等現(xiàn)戶金欠資圖產(chǎn)胖清鴿償駱債綢務(wù)浸、露將懸債勻務(wù)旱轉(zhuǎn)線為榴資族本荒、命修臣改慮其央他幣債秩務(wù)閑條枝件痰等鴨方秩式秘的嫂組紀(jì)合杯進(jìn)鋪行遞的雞，歲債婦權(quán)額人領(lǐng)應(yīng)湯當(dāng)易依遣次獲以貴收貫到評的押現(xiàn)在金右、蓬接螞受幻玉的物非宅現(xiàn)刑金煮資擋產(chǎn)搭公互允稱價(jià)共值播、剛債鎖權(quán)量人例享圍有翅股掃份超的舉公咱允浴價(jià)察值呈，紀(jì)沖研減邪重隔組仆債恐權(quán)豎的穿賬宿面供余早額摩，倚再測按洽照晚修駐改漫其皮他幻玉債注務(wù)夠條裁件捧的刊債勻務(wù)象重個(gè)組阿會擁計(jì)嚼處泊理陜規(guī)播定境進(jìn)驢行妙處歌理臂。借話：緊庫戶存盼商貌品岔（愁原撥材貞料征）獎等應(yīng)閣交異稅樂費(fèi)談—英—龍應(yīng)會交情增嗎值他稅恐（瘦進(jìn)達(dá)項(xiàng)使稅政額箭）長啄期污股跑權(quán)腥投弊資界—手—賤X爆X管債鐵務(wù)強(qiáng)人應(yīng)智收價(jià)賬個(gè)款納—榴—臣債騾務(wù)纏重抹組券—屑—誓X揉X泡債加務(wù)昌人壞惱賬曉準(zhǔn)指備營產(chǎn)業(yè)密外乘支周出畫—俊—舍債悶務(wù)乒重井組錄損野失貸春：沈應(yīng)勇收先賬桐款犁—辣—答X銜X閉債間務(wù)闖人7素/似1解7午/毛2停0減2槐31貌9中國級驅(qū)會撐計(jì)蜂實(shí)精務(wù)債梨務(wù)恐重味組債屑務(wù)污重?fù)平M攀方狹式以愉低蘋于嫩債唇務(wù)斑賬騎面誰價(jià)活值城的伙現(xiàn)士金重償膠債以廉非穩(wěn)現(xiàn)榆金役資秒產(chǎn)喬償公債債催務(wù)掀轉(zhuǎn)甚為性資插本修禮改盞其搭他狡債徒務(wù)肚條畏件混襯合歉重挪組債授務(wù)矮人警處窮理炕原忙則債稼權(quán)傷人詞處登理約原在則差棉額吊計(jì)買入猜營渣業(yè)先外址收挑入差淹額奪計(jì)生入泥營露業(yè)誦外鑰支筋出差身額罵計(jì)頂入柜營風(fēng)業(yè)拖外恢收仿入按殊非定現(xiàn)彈金縱資湖產(chǎn)感的爸公莖允醬價(jià)棍值盲入繪賬差偵