.★　*　★..                緣分是..........會計原則
                                          愛情是........無形資產
                                         愛人是..........應付帳款
                                         想他是..........日記帳
                                          吵架是..........壞帳
                                            暗戀是..........收不回的呆帳
                                         錯愛是...........高估淨利
                                          分手是..........結帳分錄
                                           寂寞是..........累計折舊
                                              誤會是...........錯誤分錄
                                                解釋是........更正分錄
                                               復合是..........回轉分錄
                                             眼淚是..........業主權益
                                           人情是..........流動資產
                                          回憶是..........損益彙總

                                             結論：心～不是固定資產