會(huì)計(jì)與財(cái)務(wù)管理基礎(chǔ)知識(shí)

本章重點(diǎn)與難點(diǎn)重點(diǎn)掌握會(huì)計(jì)核算的前提與會(huì)計(jì)信息質(zhì)量要求熟悉各會(huì)計(jì)要素的內(nèi)容及特征掌握資金成本的計(jì)算掌握財(cái)務(wù)指標(biāo)的分析掌握本量利分析方法掌握個(gè)人財(cái)務(wù)與企業(yè)財(cái)務(wù)的區(qū)別難點(diǎn)會(huì)計(jì)要素的分類(lèi)財(cái)務(wù)指標(biāo)的分析第一節(jié)會(huì)計(jì)基礎(chǔ)知識(shí)會(huì)計(jì)經(jīng)濟(jì)語(yǔ)言會(huì)計(jì)于理財(cái)獲取信息的渠道進(jìn)行分析的工具政府宏觀(guān)經(jīng)濟(jì)管理內(nèi)部管理層加強(qiáng)管理投資人

債權(quán)人進(jìn)行決策會(huì)計(jì)外部用戶(hù)評(píng)價(jià)、預(yù)測(cè)企業(yè)未來(lái)發(fā)展趨勢(shì)一、會(huì)計(jì)核算（一）會(huì)計(jì)前提（假設(shè)）一跟、率會(huì)浮計(jì)張核軍算（概一合）餓會(huì)燭計(jì)傍前冰提繡（痛假伸設(shè)獸）會(huì)我計(jì)丸基哨礎(chǔ)菠：賴(lài)權(quán)播責(zé)另發(fā)碼生氣制權(quán)仔責(zé)影發(fā)蛙生惹制帖與蹤蝶收水付渾實(shí)懸現(xiàn)槳制著（素現(xiàn)行金業(yè)制達(dá)）企竟業(yè)正的雜經(jīng)銜濟(jì)膚活寸動(dòng)霜與曉現(xiàn)迷金舅流椅動(dòng)床并耳不斯完大全綠一床致資贏(yíng)產(chǎn)鐵負(fù)鄭債宿表念和仰利碎潤(rùn)爐表想：魄權(quán)畢責(zé)互發(fā)允生尼制現(xiàn)教金速流友量蘿表蠅：吸收展付齒實(shí)區(qū)現(xiàn)活制根姥據(jù)芝我體國(guó)餐2褲0鈔0利6蠢年擠頒佩布施的動(dòng)《豬企死業(yè)脅會(huì)被計(jì)休準(zhǔn)算則龍－距－存基譽(yù)本控準(zhǔn)頁(yè)則浪》房誠(chéng)的什規(guī)錯(cuò)定填，券會(huì)島計(jì)紀(jì)核喘算付的供基夫本學(xué)前迫提米包氏括肅（扇）緞。A完）孔會(huì)禍計(jì)晌主倉(cāng)體姿B鑄）樂(lè)持疑續(xù)賠經(jīng)煮營(yíng)C陶）環(huán)會(huì)孤計(jì)互分太期反D棉）僵貨得幣繁計(jì)孤量E餓）風(fēng)會(huì)狀計(jì)茂基燥礎(chǔ)(前二慣)蒙會(huì)贏(yíng)計(jì)丑信態(tài)息院質(zhì)憂(yōu)量鳳要階求(喪二動(dòng))秘會(huì)墊計(jì)踩信哪息與質(zhì)汗量耍要柴求訴（淘續(xù)撲）某甩些始企慈業(yè)悠的芬會(huì)漆計(jì)裙原叢則甜，違如謹(jǐn)津慎外性寄原份則肉、姜重叼要贈(zèng)性亮原買(mǎi)則拐、兆實(shí)游質(zhì)壘重當(dāng)于暮形頁(yè)式該原捎則等塔，惕在淋個(gè)無(wú)人捐理鼻財(cái)殲中仗運(yùn)議用另得辮較棚少碧。3護(hù)0念、字會(huì)葵計(jì)雹信早息胡的欺目立的冬在插于威使據(jù)用勝，華只董有補(bǔ)清鎮(zhèn)楚悔地舅反脈映邁經(jīng)僵濟(jì)落活存動(dòng)紀(jì)的龍各在種晨比脆例怕關(guān)鼠系帳，陰反趨映炊經(jīng)假濟(jì)堪業(yè)住務(wù)在的聲來(lái)育龍醉去竊脈簡(jiǎn)，壯才藍(lán)能似有獵助白于千會(huì)概計(jì)憲信遵息所使只用建者泡獲煙得袖必丙要?jiǎng)莸牟紩?huì)哄計(jì)教信錦息扶，牲所率以蛋關(guān)引干總會(huì)戚計(jì)總信諸息尼質(zhì)汗量隸要醬求踩，壟必疊須卷堅(jiān)稱(chēng)持?。▔ǎ╉暎ㄝ匒察）霞真闊實(shí)盞性棍原摘?jiǎng)t石（窗B孟）槽相序關(guān)加性求原快則北（抽C棵）挎明予晰烈性退原劉則盒（鼻D志）鋼可糠比蠟性膝原伴則二小、童會(huì)漏計(jì)翻要叨素帽（推重鐘點(diǎn)削及題難衡點(diǎn)鏡）（器一笛）氣會(huì)遙計(jì)昂對(duì)絡(luò)象會(huì)氣計(jì)勒對(duì)厲象閣：會(huì)慘計(jì)眾主蒼體渡在段日?qǐng)?jiān)常演經(jīng)四營(yíng)盆活樂(lè)動(dòng)喇或寇業(yè)澇務(wù)劉活花動(dòng)騎中算所杏表睛現(xiàn)量出洽的資危金匆運(yùn)獅動(dòng)。（尚二討）見(jiàn)會(huì)歪計(jì)污要壺素聯(lián)（后會(huì)汗計(jì)美對(duì)禽象撤的杯具斑體虜化召）六縱大無(wú)會(huì)顧計(jì)抽要壟素反陶映蚊會(huì)固計(jì)星主柄體丙財(cái)猜務(wù)典狀經(jīng)況陡（沿靜網(wǎng)態(tài)盡要拳素拌）資云產(chǎn)負(fù)份債所睜有討者及權(quán)鼓益反溫映辯會(huì)陣計(jì)徑主省體蘋(píng)經(jīng)尖營(yíng)陸成劫果錫（猾動(dòng)眼態(tài)戰(zhàn)要芹素挑）收充入費(fèi)罵用利騎潤(rùn)1仍、晚資挨產(chǎn)1含、的關(guān)酷于嘩資強(qiáng)產(chǎn)枕的共說(shuō)華法木正覺(jué)確熔的銹是箱(已)慶。(殃A牲)膊資疑產(chǎn)繼是胞可勒以閉用娃貨寧幣煤來(lái)筆計(jì)姓量掘的(將B崖)蝕未慚來(lái)傭交灰易化或止事多項(xiàng)魯可嗎能獲形輝成敵的剝資凱產(chǎn)哨能日夠例確烘認(rèn)(屆C拳)掘企犯業(yè)太對(duì)簡(jiǎn)資企產(chǎn)積負(fù)晶債錢(qián)表管中里的菌所御有塔資謊產(chǎn)尾都餡必咱須冒擁歷有芝所礦有聾權(quán)(票D復(fù))診雖附然辮某炎些結(jié)資覽產(chǎn)問(wèn)不著能禽給伸企號(hào)業(yè)撒帶備來(lái)規(guī)未釀來(lái)巧經(jīng)浴濟(jì)柏利娘益完，親但覽也順可移以蹤蝶作身為戶(hù)資距產(chǎn)杠加慮以雹確栗認(rèn)2、衰對(duì)靜會(huì)稍計(jì)肌要薦素乞中到資晌產(chǎn)歇理登解萬(wàn)正字確道的念是盜（艱）A言）隔資油產(chǎn)芒只鵲能腎是恰預(yù)卸期傷可宿以停為效企膏業(yè)筆帶抱來(lái)寶經(jīng)敢濟(jì)態(tài)利匹益崖的鄭資豬源B道）未來(lái)毅交獵易印或迅事潔項(xiàng)遺可顏能令形慣成煤的尚資謠產(chǎn)擱應(yīng)烏當(dāng)界予巷以混確窩認(rèn)C蚊）約企豪業(yè)弓對(duì)央其忽資夾產(chǎn)校負(fù)犯?jìng)a表鬼中粘的姜所聚有果資帽產(chǎn)夜都絡(luò)擁俊有嗎所示有糾權(quán)D狐）輩不您能軍用廢貨妙幣骨計(jì)夜量扶的努人批力生資敬源陸也渣應(yīng)誕當(dāng)虜作近為微企瓶業(yè)譜資剩產(chǎn)累入廣賬2疊、廢負(fù)恭債3皇、暫所槍有維者瀉權(quán)凱益4彩、安收討入屬席于責(zé)利提潤(rùn)派要委素1露1月7削、險(xiǎn)收宿入水能夕引鑒起渴企幻玉業(yè)憲資降產(chǎn)柜的膊增竿加吐，印或贈(zèng)負(fù)唐債謊的雹減雅少其，柔或刻二草者權(quán)兼饑而酸有動(dòng)之劍。夾（蛙）5直、雨費(fèi)資用6徑、儀利唉潤(rùn)8范8叢．梨在怎企抓業(yè)暮會(huì)弦計(jì)恭要愿素說(shuō)中開(kāi)，溉利并潤(rùn)乖顯探示分了伏企虎業(yè)想在米一蹤蝶定育會(huì)底計(jì)測(cè)期獻(xiàn)間孕的隱經(jīng)桌營(yíng)霸成俘果襯，般利禍潤(rùn)得總及額退是定由熔（站）滴構(gòu)雞成借的繳。A更）紙營(yíng)舉業(yè)植利罵潤(rùn)氣B絞）湖投僵資肌凈稿收石益C澡）斧補(bǔ)周貼序收沈入廢D嫁）創(chuàng)營(yíng)塵業(yè)劑外妙收攝支緊凈壞額E牌）澡在確途捐物悲資（恐三球）載會(huì)蒜計(jì)職等訊式資妹產(chǎn)=負(fù)剪債+所芒有疑者趣權(quán)軋益收載入-費(fèi)葵用=利飽潤(rùn)（劉四怪）日記蒜賬雅方貌向會(huì)披計(jì)賞科向目記每賬極方帶向1寬、哀會(huì)棵計(jì)傲科扮目五躍大渣類(lèi)資守產(chǎn)聰類(lèi)負(fù)拋債奪類(lèi)所沖有捉者朗權(quán)苗益允類(lèi)成童本胸類(lèi)損網(wǎng)益負(fù)類(lèi)收溝入費(fèi)偵用以印上堂為謹(jǐn)舊數(shù)會(huì)腫計(jì)秘準(zhǔn)軌則幸。陜新療會(huì)濃計(jì)決準(zhǔn)毀則餐（2畏0菊0追6）謀有繡所丈變狠動(dòng)盞。2久、篩企毛業(yè)務(wù)（她個(gè)摩人脖或汪家怖庭忘）妙記劃賬貞方要向復(fù)泛式俘記言賬鈴法記溫賬賀規(guī)煉則界：農(nóng)“蠅有測(cè)借桃必比有準(zhǔn)貸首，律借學(xué)貸增必懇相噴等膏”三肚、扯會(huì)母計(jì)每核想算滲內(nèi)它容在女(棋)朵計(jì)示量痛下若，塌資臨產(chǎn)楊按達(dá)照派現(xiàn)鮮在京購(gòu)辦買(mǎi)獲相傍同輪或擁者黨相外似撥資暢產(chǎn)囑所錦需股支叛付吳的破現(xiàn)蔑金撈或紐奉者幫現(xiàn)嚇金蕉等蒜價(jià)升物的閱金神額束計(jì)控量割。(星A避)惰歷漁史脫成進(jìn)本秒(步B制)廟沉戲沒(méi)節(jié)成哨本(與C取)疊重船置烏成焰本碼(拐D庫(kù))舌平雞均碌成災(zāi)本四訪(fǎng)、塊財(cái)欺務(wù)收會(huì)蓋計(jì)萍報(bào)幫告財(cái)閘務(wù)寧會(huì)懸計(jì)碧報(bào)愚告以對(duì)日粉常哀核指算負(fù)的尾資倘料秒為砌主血要戴依考據(jù)個(gè)，衰總欄括仍反繳映叢會(huì)賠計(jì)味主村體鐘在玩一滾定扯時(shí)揮期搏內(nèi)添的財(cái)暗務(wù)秩狀魯況和經(jīng)珠營(yíng)義成軟果的候報(bào)萄告烈文收件饅。構(gòu)虛成會(huì)腫計(jì)提報(bào)晃表資宣產(chǎn)閉負(fù)射債熔表見(jiàn)、催利刷潤(rùn)模表誰(shuí)、倍現(xiàn)腔金雄流廉量克表繡、頸所鍋有魯者蜜權(quán)狠益蒸（鉆或澇股雞東禽權(quán)柴益欠）嫁變姑動(dòng)舉表?。嵠篑Y業(yè)等會(huì)蓮計(jì)阻準(zhǔn)含則綠第3京0專(zhuān)號(hào)飽—糕—可財(cái)豎務(wù)吃報(bào)使表粉列擱報(bào)槽(遞2旗0累0瞎6好)）會(huì)大計(jì)暈報(bào)突表享附蝕注財(cái)騙務(wù)鴉情顏況詠說(shuō)再明蘭書(shū)作橡用提限供饅給譯相往關(guān)島人濁員答使悶用允（糕投串資域者箱、木債紡權(quán)缺人秤；計(jì)內(nèi)份部亡管亞理居人倦；睛外劫部染用銀戶(hù)鬼；尚政膚府晃管魂理妻部彼門(mén)腐）財(cái)開(kāi)務(wù)拋報(bào)劃表馬之釘一且：憐資墓產(chǎn)倉(cāng)負(fù)翻債漸表反拒映首企鬼業(yè)紫在卡某炮一宰特挑定棚日名期沾（濾年宴末泄或枯季鍵末捷）席的乳財(cái)市務(wù)冤狀任況勞的陜靜族態(tài)郵報(bào)應(yīng)告孫，謝反勒映水的繪是借公馳司買(mǎi)資茅產(chǎn)祝、戲負(fù)誼債峽（損包眨括團(tuán)股鏟東嘴權(quán)鎮(zhèn)益暖）爹之噴間災(zāi)的屢平皆衡業(yè)關(guān)渾系紀(jì)?；弑颈窘Y(jié)乏構(gòu)釘：“資抵產(chǎn)=負(fù)崗債+所例有根者禾權(quán)匹益”功為能百：砌了漫解游公支司戰(zhàn)的蓋財(cái)比務(wù)膚狀促?zèng)r朵，端對(duì)姥公脂司鐮的搖資邁本狠結(jié)茶構(gòu)黃是最否炭合玩理僅、注流惱動(dòng)營(yíng)資罩金近是萍否徑充云足追作移出賣(mài)判儉斷駐。財(cái)逼務(wù)帆報(bào)使表情之鑰二挺：襲利基潤(rùn)柿表是衛(wèi)一白定傅時(shí)卸期紹內(nèi)婚（譜通和常元是1年塔或1季將內(nèi)攔）經(jīng)納營(yíng)服成雞果的罰反奇映蚊，蹤蝶是侍關(guān)數(shù)于禽收廊益而和鳴損洽耗盤(pán)的充動(dòng)答態(tài)概財(cái)狂務(wù)懲報(bào)加表劇。蹲（演權(quán)鞠責(zé)濱發(fā)樹(shù)生預(yù)制叮）主當(dāng)要閑構(gòu)宏成營(yíng)侍業(yè)營(yíng)收墾入費(fèi)門(mén)用醉（忽生陷產(chǎn)渣性項(xiàng)、委銷(xiāo)窩售第和誘其撕他貓費(fèi)荷用生）利柳潤(rùn)功澆能搜：誰(shuí)了梳解陜公篇司糊的牧盈樣利龜能稈力烈、拔盈再利送狀麻況丙、嫂經(jīng)襲營(yíng)贏(yíng)效窗率擦，熄對(duì)午公冤司飯?jiān)跀y行掃業(yè)傅中辜的聾競(jìng)綿爭(zhēng)郵地阿位謹(jǐn)、周持乘續(xù)興發(fā)絲式展么能跳力克作踐出漿判武斷汪。財(cái)警務(wù)打報(bào)躍表歉之礦三差：暑現(xiàn)憐金念流息量肅表反桐映蟲(chóng)企船業(yè)堪在棍一號(hào)定辣時(shí)尋期堅(jiān)內(nèi)己現(xiàn)某金恐流核入底、碗流有出售及豆其繁凈江額嚷的扎報(bào)本表度，癢分塞析質(zhì)企波業(yè)?，F(xiàn)滋金隨變?nèi)饣鄣那脑蚨且詫捈疤廖此?lái)香獲箏取眾現(xiàn)災(zāi)金新的陣能浪力怕。伯（鄭收任付食實(shí)籠現(xiàn)景制腹）主霉要脅構(gòu)索成經(jīng)河營(yíng)叉活仁動(dòng)謝產(chǎn)略生且的肉現(xiàn)寒金濟(jì)流弦量投羽資欺活痕動(dòng)奧產(chǎn)孟生震的法現(xiàn)叔金冠流底量籌快資廉活儀動(dòng)乳產(chǎn)唱生發(fā)的繭現(xiàn)眾金蝦流胞量功濕能賺：讓對(duì)遞現(xiàn)霞金浪獲是取粉能城力達(dá)、以?xún)敱韨旌秃чg付墳?zāi)懿Ａη?、生收?qǐng)F(tuán)益嘗質(zhì)摩量每以翻及腰對(duì)銜投倉(cāng)資秒和源籌社資高活項(xiàng)動(dòng)培做獎(jiǎng)出暗評(píng)宅價(jià)歐。第跳二瓦節(jié)受財(cái)鎮(zhèn)務(wù)鮮管羞理聯(lián)基世礎(chǔ)始知扛識(shí)財(cái)句務(wù)湊管架理夾概翠述貨得幣姥時(shí)觀(guān)間林價(jià)鞋值資適金雅成娘本上西市常公跪司壤財(cái)女務(wù)糞分壇析（天一洋）根財(cái)痕務(wù)忽管赴理除的侮目雕標(biāo)一榨、悟財(cái)念務(wù)畫(huà)管剪理棍概丈述企鴉業(yè)爆財(cái)莖富詢(xún)最餅大證化股斃票聽(tīng)價(jià)蛋格滋最梨大貿(mào)化財(cái)割富傻最樣大堅(jiān)化股爐東霸財(cái)尊富種最衰大寧化其拐他零權(quán)獸利蘇相呆關(guān)課人氏財(cái)暈富彩最買(mǎi)大襯化（掘二假）幸財(cái)誦務(wù)殃管橫理犧的首原轎則8季8訊、旺財(cái)繳務(wù)率管做理抹的括原辦則喬包佛括詠(蛾)單。(閃A瞎)政資邊金毅合輸理鋒配應(yīng)置懲原膽則山(本B孤)門(mén)收胞支員積權(quán)極這平吵衡球原晝則(粱C州)法成甩本事效兼益辟原找則加(陰D絞)橡風(fēng)遣險(xiǎn)月收棒益透均晃衡甘原淘則(聽(tīng)E澇)愁利姑益屯關(guān)退系罰協(xié)拒調(diào)牛原蟻則二機(jī)、滴貨暢幣冒的摩時(shí)頁(yè)間臭價(jià)垮值概別念資爹金毫在野使清用額過(guò)殺程滾中鉛隨臣時(shí)族間可推歐移民而形發(fā)半生納的辮增鄭值牌。理克解相滿(mǎn)同顆量榴的喇資胡金港在款不森同夕時(shí)詠點(diǎn)罩上犬反魚(yú)映宴的速價(jià)溉值斬不爽同夜；等卡量泉資擾金喉隨劉時(shí)資間崇推賤移貸而僑增鑼值批，晝?cè)接翱宽懬皺z的毀資跪金歷價(jià)沸值尼量凳越凱高層；時(shí)摔間疤對(duì)壓資邪金嘉產(chǎn)抖生叫重棄大安影或響時(shí)胡間螺價(jià)卡值們的黃產(chǎn)站生產(chǎn)啞于目于后生江產(chǎn)仿領(lǐng)作域軍和麥流沒(méi)通聾領(lǐng)趟域下產(chǎn)召生殺時(shí)饞間它價(jià)歌值樹(shù)，楊消凡費(fèi)諷領(lǐng)儉域梯不叼產(chǎn)羞生產(chǎn)嘴生采于田資宣金戀運(yùn)辭動(dòng)統(tǒng)之溜中時(shí)匆間謊價(jià)詠值杯的炭大蓮小告取料決碌于驅(qū)資龜金偶周鑰轉(zhuǎn)忌速楊度蔥（科成悄正裙比拘）時(shí)蛾間急價(jià)唇值辯的砌表飾示通李常愚用霉銀面行傷存創(chuàng)貸屈款賄利辦率沒(méi)或胖國(guó)惱債門(mén)利欲率計(jì)投算詳兆見(jiàn)僑基淺礎(chǔ)它知工識(shí)鞏的雄第蚊七毛章州理添財(cái)逼計(jì)辟算巖基靜礎(chǔ)三鍋、誦資俗金窩成支本１類(lèi)、鬼什拔么揀是后資飼金距成打本炕？即證資毒金雁的后價(jià)靜格圖。從投額資的戶(hù)角進(jìn)度夕看窯，李它藝表罪示依企蘆業(yè)喊投聾資俗所擾要哲求狡的慢最搭低慎可銹接愚受營(yíng)的咸\才與嗚投通資臟機(jī)響會(huì)鴉成遲本那和某投盆資葛風(fēng)障險(xiǎn)桃相這適撞應(yīng)扛的優(yōu)回沃報(bào)榜率燭；從籌淋資角芒度員看勞，盈它勇表稍示總公識(shí)司斬籌容措敘資訴金士所閘必層須泊支幸付倉(cāng)的磚代章價(jià)盡。2休、拼構(gòu)外成吹內(nèi)拼容資窗金跨籌扭集謎成隸本跌＋拘資陸金脆使在用笑成貧本支距付挑給哪股柏東充的兔股良利支偶付哲給賤長(zhǎng)渡期徑債樣權(quán)宜人鐘的浮利芳息資若本羽成軍本鼠公寧式行總丟結(jié)四揀、丙上鎮(zhèn)市崗公辱司說(shuō)的駛財(cái)副務(wù)產(chǎn)分詢(xún)析（徑一副）電財(cái)匹務(wù)尺分槐析諒概基述1創(chuàng)、狠含貢義根界據(jù)探企擾業(yè)登會(huì)些計(jì)諒部掃門(mén)嬌提品供睜的現(xiàn)會(huì)每計(jì)馬報(bào)堵表珍等航資何料蛾，斃按例一輸定濕的熄程技序興，感運(yùn)蹄用捎一坡定圖的恩方歇法罰，貓計(jì)腿算皂出兔一秒系拘列遇評(píng)編價(jià)工指創(chuàng)標(biāo)需并鼓據(jù)秀以陣評(píng)憑價(jià)烏企摧業(yè)月財(cái)遠(yuǎn)務(wù)抖狀晃況援和剖經(jīng)惜營(yíng)工成容果罰的夢(mèng)過(guò)除程克。起造點(diǎn)階：漫財(cái)甚務(wù)維報(bào)己表前五提久：鄰正踏確體理孕解狼財(cái)桌務(wù)壺報(bào)勻表結(jié)緒果黎：孩對(duì)央企狀業(yè)皂的蜂償它債愧能夢(mèng)力掠、醉盈師利具能央力純和緣瑞抵池抗艘風(fēng)降險(xiǎn)疊的萄能筐力敘進(jìn)趣行吩評(píng)殿價(jià)曠，?；蚝Y找醒出貌存置在蜂的貸問(wèn)丟題號(hào)。2斤、桐目觸的對(duì)上企岡業(yè)過(guò)溝去普財(cái)法務(wù)伏狀養(yǎng)況和指經(jīng)砍營(yíng)屬成織果涼進(jìn)秧行演總休結(jié)眉性練分鍛析那和靠評(píng)犧價(jià)梁、貪對(duì)炮企距業(yè)當(dāng)娛前搏財(cái)脖務(wù)運(yùn)貿(mào)作泳進(jìn)錘行希調(diào)腳整蓮和熟控賢制貼、予預(yù)臺(tái)測(cè)未骨來(lái)乒企彈業(yè)菊財(cái)墾務(wù)動(dòng)誕作泛的繞方巨向裙及它其麗影柏響夏。分匪析嬌主獨(dú)體捆：睜債狀權(quán)赤人覺(jué)、吵投乏資爸者率、客企衡業(yè)識(shí)管后理珠層吼、戚政合府泛監(jiān)荷管吉部古門(mén)蠶及威其認(rèn)他息人閣士3遣、肝基仔本風(fēng)方徐法定曲性蕉分承析定小量什分腹析比盞較性分貪析猾法趨尺勢(shì)街分洗析筆（勿縱搬向假比即較遭）差妨異年分男析唯（午計(jì)稅劃岸預(yù)莊算跳與值實(shí)轎際覽執(zhí)鴉行始結(jié)爺果蜓）橫同向培比貼較百愉分趨比巨分幻玉析期法結(jié)綠構(gòu)使百鉆分量比變遲動(dòng)置百趙分琴比奴（啟定需比攔、叼環(huán)州比拒）比列率提分守析皺法趨繡勢(shì)隱分堵析宇法因壓素鉤分稻析禾法8窮9訂、盒財(cái)西務(wù)抵分處析錫方霸法忘中超百悔分賄比刺分肢析且法巴又逼分奴為校(裹)搜。(成A盤(pán))努結(jié)魔構(gòu)指百紡分倘比銀法揉(旨B央)糟趨山勢(shì)虹百渡分坐比兔法(映C刃)奸變輩動(dòng)千百功分勞比蘋(píng)法車(chē)(激D基)要絕偉對(duì)始百狡分竭比抽法(窗E賣(mài))擠因勾素存百過(guò)分運(yùn)比個(gè)法3勢(shì)3慈、飲在牛財(cái)點(diǎn)務(wù)編分僵析些的歷基壘本眼方啟法疑中嬌，仗(卻)妄是侄將超某漠一虧綜尊合問(wèn)經(jīng)化濟(jì)饞指也標(biāo)鎖分瓦解甜為延若政干魄具礦有廉內(nèi)親在拾聯(lián)雜系已的朗因素粥并外計(jì)遲算劑每怠一煎因巨素欲對(duì)旗綜鋪合批經(jīng)更濟(jì)武指元標(biāo)也變冒動(dòng)活影需響潔程括度餡的等一意種終分僅析西方潤(rùn)法語(yǔ)。(骨A黨)經(jīng)比孩較壇分音析毛法楊(圍B潤(rùn))舌百首分狗比封分稀析梯法(鋒C沒(méi))竟趨妖勢(shì)付分接析磚法從(盆D炮)茶連加環(huán)杰替諸代敲法（烘二月）峽會(huì)員計(jì)算報(bào)晝表伴的犁一姻般僑分呈析資榜產(chǎn)趣負(fù)午債洗表利概潤(rùn)笑表現(xiàn)極金追流免量蛋表詳趁見(jiàn)瘋前富述候第句一額節(jié)湊第遮四負(fù)點(diǎn)《財(cái)跡務(wù)究會(huì)無(wú)計(jì)瓦報(bào)呀告》（煤三汽）勒財(cái)?shù)饎?wù)讀分欲析外中為應(yīng)鞠注耽意隨的嚴(yán)問(wèn)閑題1、蚊財(cái)熔務(wù)牧報(bào)疫表孤本掌身節(jié)的溜局去限庸性以歷場(chǎng)史膨成牛本報(bào)枕告判資攜產(chǎn)漂，斥不導(dǎo)代虹表盆其景現(xiàn)江行獨(dú)價(jià)腐值洲。忙傾住向拼于偉反塞映慨企郊業(yè)某過(guò)馬去必財(cái)秤務(wù)洋狀擦況匠與煌經(jīng)賤營(yíng)套成掩果屬，吸而意不距是巴對(duì)脊未島來(lái)閥財(cái)兔務(wù)愿狀圣況叨的握預(yù)稱(chēng)測(cè)父。假遣設(shè)幣考值肝不旅變，舞未副按殃通綠脹絮進(jìn)悉行皆調(diào)綿整儀。穩(wěn)掛健爭(zhēng)性么原咬則要爹求圣預(yù)刷計(jì)卻損確失處而細(xì)不種預(yù)睜計(jì)兵收桑益析，搶有擠可茂能葵夸防大難費(fèi)嚷用驢，留少車(chē)計(jì)唇收滋益呆和便資捐產(chǎn)會(huì)補(bǔ)計(jì)姜處歐理扶過(guò)型程歡中須依筍賴(lài)象于普一脅些主欣觀(guān)翁估貴計(jì)，訴如籠無(wú)羨形洞資太產(chǎn)聚的溝攤對(duì)銷(xiāo)壺、六固幸定僵資飄產(chǎn)忌折魂舊史的籌計(jì)娃提梯。會(huì)假計(jì)六報(bào)諸告差一笨般班按融年蹤蝶度鴨進(jìn)忍行殿分州期交報(bào)沉告堂，語(yǔ)只擱報(bào)蘭告攏了短自期采信獄息，營(yíng)不深能孫提贏(yíng)供返長(zhǎng)宗期誼潛艷力席信續(xù)息帝。2蒼、城報(bào)陳表煎的醒真霸實(shí)采性排問(wèn)蝴題報(bào)踐告煎的銳真煤實(shí)醒性均問(wèn)吹題侵只梅能庭靠熔審挑計(jì)耳來(lái)茅解榆決墾，財(cái)蘭務(wù)注分殘析唱本徑身疲不趣能漁解災(zāi)決妹真恩實(shí)騙性用問(wèn)汗題。注刮意吵：財(cái)猾務(wù)叢報(bào)院告絹是鬼否破規(guī)排范陶？是興否遮有吩遺既漏勞？數(shù)膜據(jù)航的首反殲常羊現(xiàn)唯象審縮慧計(jì)吧報(bào)疲告延的妙意再見(jiàn)卵及鍬出躁具謎審恰計(jì)擴(kuò)報(bào)鳳告崖的撓會(huì)句計(jì)綱師林事凱務(wù)督所濃及黑注魔冊(cè)盞會(huì)圓計(jì)貪師蜂的裂信側(cè)譽(yù)3嶺、嶼上烈市藏公虹司揚(yáng)會(huì)她計(jì)歇政導(dǎo)策啄的感不值同芽選俯擇介影貼響育可捕比磁性對(duì)肝同襪一勻會(huì)炕計(jì)親事違項(xiàng)速的喬賬旺務(wù)苦處黃理征，嘗會(huì)哀計(jì)決準(zhǔn)獎(jiǎng)則灑允難許壞使臉用留幾下種倘不謙同輕的遇規(guī)勵(lì)劃壤和次程材序四，警企摸業(yè)態(tài)可凱自婆行錄選客擇算。辜分繪析沿時(shí)尚要遭進(jìn)由行受可賢比窮性縱調(diào)眼整鎖。4、撓比摸較況基區(qū)礎(chǔ)譽(yù)問(wèn)待題以同芬業(yè)抖數(shù)鏈據(jù)為果基聯(lián)礎(chǔ)宿的管橫植向巧比僚較通意常陣選垃擇雙一爹組尺有抖代匆表涼性印的踐企從業(yè)春求墨其撿平欣均汁數(shù)翁，債作渡為灰同酬業(yè)傻標(biāo)諸準(zhǔn)沙，槳可菊能船會(huì)窄好西于殺整酒個(gè)啦行喚業(yè)窗的汽平比均籠數(shù)朽。尤腹其俘以昂競(jìng)炎爭(zhēng)丈對(duì)獅手稀的雕數(shù)例據(jù)滴為匠分胖析功基渾礎(chǔ)以本柜企抵業(yè)妨歷紋史贈(zèng)數(shù)按據(jù)為臨基禿礎(chǔ)欠的煤趨都勢(shì)真分巖析以計(jì)鄰劃志預(yù)層算烘數(shù)境據(jù)為粘基熊礎(chǔ)守的任差勿異驚分糊析刷（漿實(shí)仆際大與夫計(jì)蟲(chóng)劃吃）實(shí)傾際徹與買(mǎi)計(jì)偶劃快的悼差字異遲，跑也朗有鈴可璃能謠是歇預(yù)抖算長(zhǎng)不農(nóng)合為理張?jiān)鞂W(xué)成赤的泡。5諸、武公零司瞇增寸資鉛行技為鎖對(duì)慰財(cái)斷務(wù)電結(jié)田構(gòu)職的內(nèi)影錯(cuò)響股圓票遍發(fā)若行桃增配資揀（卡配國(guó)股臟及濤增般發(fā)杏新詞股展）凈奏資畝產(chǎn)永增足加著，以負(fù)止債近總忠額講及展結(jié)潮構(gòu)身不哥變資義產(chǎn)禁負(fù)府債結(jié)率汽和麗權(quán)放益地負(fù)參債殊比妙率照降尖低減臭少躁債你權(quán)吧人鴿承硬擔(dān)秤的紡風(fēng)削險(xiǎn)聽(tīng)，籌增叔加認(rèn)股鎖東建的且風(fēng)普險(xiǎn)債采券忙發(fā)端行鼠增史資無(wú)、乎對(duì)獵外固借變款增融焰資負(fù)共債室增階加溫，責(zé)資沸產(chǎn)鞏增抬加資猶產(chǎn)芳負(fù)隸債押率琴、番權(quán)抵益鋸負(fù)糟債毛比安率之提居高不孔同悟期同限填的青債期券度，晝會(huì)索影遺響指財(cái)林務(wù)芹結(jié)礎(chǔ)構(gòu)鴉（鍛如疲短鬼期怠、粘長(zhǎng)獲期群償萄債嫌能羊力滋等斷）6界、貝注凈重生閱草讀糠會(huì)阿計(jì)律報(bào)俘表威附奶注會(huì)題計(jì)波報(bào)耀表凝附狐注仁：距對(duì)示會(huì)蜜計(jì)另報(bào)疫表道的漆補(bǔ)狹充內(nèi)軍容輪：基病本壯會(huì)相計(jì)悲假魯設(shè)索、爭(zhēng)會(huì)勺計(jì)支政塔策敗和陸會(huì)慣計(jì)肯估吼計(jì)助說(shuō)蕩明宅重煎要厚會(huì)伯計(jì)絡(luò)政北策聞和盼會(huì)滲計(jì)仿估傷計(jì)伙的嶼變滿(mǎn)更孕說(shuō)醫(yī)明嶼、糊或藏有尿事廊項(xiàng)迫的嬌說(shuō)石明掌、昂資縣產(chǎn)槳負(fù)辦債持表籍日遍后住事匹項(xiàng)活的梨說(shuō)儀明涼、帥會(huì)市計(jì)腐報(bào)拆表歸重降要己項(xiàng)粥目跳的碰說(shuō)嗚明扔等投鍋資瓶者友特挪別苗關(guān)鄉(xiāng)豐注重庸要朽會(huì)婦計(jì)蓋政川策運(yùn)變件動(dòng)關(guān)艇聯(lián)映方越交眨易績(jī)的低性喊質(zhì)辯與壟金器額哀，寸包校括遵與齒關(guān)斷聯(lián)肅方宣之窩間蛙的封應(yīng)雷收只款懇項(xiàng)輸或智應(yīng)攪付馬款圍項(xiàng)分訪(fǎng)析換性遣附杠表7認(rèn)、菊注總意鴿分樣析好會(huì)錯(cuò)計(jì)桶政勤策糖變臺(tái)化息和黨稅嬸收進(jìn)政鑒策計(jì)的鋼變翻化（較1綢）錢(qián)2懂0便0祝7滔年唯1笑月委1華日第開(kāi)貫始跟實(shí)身施銹的膜、蜂由貸一蠟項(xiàng)若基請(qǐng)本瞎準(zhǔn)巧則昏和獻(xiàn)3胖8阻項(xiàng)次具鞏體啦準(zhǔn)濁則南組懷成坊的侵新紛《接企脾業(yè)愧會(huì)鑒計(jì)焦準(zhǔn)輛則殖》多諷項(xiàng)蛛新飲準(zhǔn)泛則違影樸響超企桿業(yè)拐利自潤(rùn)舊鎖準(zhǔn)敗則信：蜘債蒸務(wù)季重甘組貓中邁獲想得搬豁惹免卻或窯少片償慈還袍的申負(fù)姜債榮只宮能便計(jì)趣入膚資狀本雁公拍積新龍準(zhǔn)丹則己：慌以做現(xiàn)辟金沾或穴非詠現(xiàn)具金畝資胸產(chǎn)羅及躬債猛轉(zhuǎn)器股堂等拴方柱式便償燥還疫債討務(wù)荒，聚其炊原蜓債徒務(wù)迷的避帳們面轉(zhuǎn)價(jià)舌值浸與膚實(shí)淹際面支露付板公框允哪價(jià)問(wèn)值碧之蒸間招的軟差漲額洗，匆確名認(rèn)交為碌債囑務(wù)俯重悄組姥利凳得耕，蜻計(jì)抹入禮當(dāng)棋期耽損質(zhì)益近。壓敞縮嘴會(huì)該計(jì)蘿估苗計(jì)要和妨?xí)売?jì)豈政簽策務(wù)的砌選偷擇薦空疼間存槐貨渴發(fā)洽出時(shí)計(jì)橋價(jià)還，鄉(xiāng)豐取壘消施“代后歲進(jìn)群先效出緒法樓”蠻，奶一仔律暗采越用屋“禾先修進(jìn)資先咱出惠法健”愛(ài)，盆以子反僅映謀企以業(yè)屑存揉貨敵實(shí)褲際銜歷劈燕史值成縫本控，知減湖少溜人蜜為中操裳縱計(jì)功提端的產(chǎn)資普產(chǎn)版減屢值損準(zhǔn)水備制不認(rèn)得陪轉(zhuǎn)傳回殼，從只蔑允防許呢在吼資薯產(chǎn)盼處掩置閣時(shí)螺，辯再貝進(jìn)陜行趣會(huì)何計(jì)礦處芳理7喇、蜘注葛意典分竹析羊會(huì)信計(jì)牧政斷策圾變陡化挑和今稅采收步政掉策堡的名變專(zhuān)化抑聚制槐關(guān)市聯(lián)粱方傲操壘縱加釣大毒對(duì)組關(guān)怖聯(lián)仗方皮的俊披診露擴(kuò)露大逃合劇并員報(bào)腰表塔范密?chē)簿o是鐵母否公講司神所見(jiàn)能滔控惠制丸的辣子梁公榮司桃都肌要姓納釣入膊合蛋并似報(bào)陰表轟范梁圍牲，將而桿不劍以缸股烘權(quán)加比渡例異作坡為茫衡寶量按標(biāo)附準(zhǔn)不候僅防包竊括照舊市準(zhǔn)哈則匙中姓的此合就并循資勺產(chǎn)桌負(fù)忙債僅表易、四合袖并鹿利努潤(rùn)載表壓和廉合掠并樹(shù)利扇潤(rùn)爪分鏈配暑表屈，誤還屈包仆括謠合保并美現(xiàn)視金后流揮量搜表薯、深合暈并轎所決有仰者樸權(quán)精益驕增但減誘變汽動(dòng)眨表予和玻附矩注阿三塘個(gè)衫部幫分城（塑遵逢循第實(shí)間質(zhì)育性潮原驚則基）7量、倉(cāng)注坑意壇分脆析矛會(huì)蠢計(jì)屈政井策爪變牢化茅和級(jí)稅中收盞政漁策漏的茫變藍(lán)化（哨2票）飼稅溜收西政究策樹(shù)的床變景化板及捕其確對(duì)躲上貓市戒公株司透的受影養(yǎng)響2秒0珍0撒8浸年灘1霧月核1膀日唱實(shí)尼施獻(xiàn)的祖新肉《豆新?lián)羝蟠簶I(yè)競(jìng)所呼得裂稅食法腹》匪及坡其仿實(shí)剝施女條騰例些，待內(nèi)葛外畫(huà)資穗企穿業(yè)悔所薄得解稅聞法糞合車(chē)并踐。法饒定雄稅革率蛋為氏2椒5竟％謙，劣外御資蔬企誦業(yè)樸過(guò)嶺渡遙期展為石3集-虧5琴年剛。倆內(nèi)形資攪企繳業(yè)定整模體脅實(shí)辮際奏稅會(huì)負(fù)計(jì)將哨有圣所但下叼降姻，麻外貢資腫企冰業(yè)膛則字上朵升對(duì)真企瘡業(yè)猾真尼實(shí)咱合將理顯工承資委支欲出爽據(jù)扶實(shí)介扣兔除企所業(yè)專(zhuān)研外發(fā)綿費(fèi)東用猴按帝實(shí)敲際設(shè)發(fā)請(qǐng)生巖額并的標(biāo)1勺5森0納％節(jié)扣箭除廣松告糊費(fèi)端支建出汽不率超料過(guò)聾當(dāng)甜年杰銷(xiāo)唉售林收易入艙1荷5化％呼的河部延分士，拜可咳據(jù)爭(zhēng)實(shí)蓄扣俗除暫，咬超歐過(guò)房誠(chéng)比惰例詠部娃分益可蠅結(jié)狀轉(zhuǎn)尊到乏以押后龍年亦度產(chǎn)扣莖除新弦稅氣法慰擴(kuò)盲大恥了釀稅跪前風(fēng)扣蒙除睜標(biāo)嶼準(zhǔn)遍，啊縮籍小構(gòu)了茄稅可基額，腸企幻玉業(yè)采實(shí)訓(xùn)際際稅怪負(fù)蕉將望明圾顯仍低盡于因名磁義慚稅弊率8姑、關(guān)煌注番上索市擦公動(dòng)司玻發(fā)鉤布渣的敏臨坑時(shí)仍公特告重魯大核事貓件冊(cè)公扭告悟，艦如針”筐公做司詳股嚴(yán)份鞋變捧動(dòng)輛公亭告厚“浙、寒”杜配尿股蜜說(shuō)個(gè)明無(wú)書(shū)烏“公錘司壺收蛇購(gòu)分公銅告暗（川舉低牌觸）按《誓證揀券名法欣》財(cái)規(guī)兔定凡，丑通哭過(guò)臨證仆券豪交泰易炎所綁的科證閘券薯交扔易燒，型投愚資浴者情持恐有歐一熄個(gè)飾上鎮(zhèn)市姿公漂司何已潔發(fā)廉行輪股恐份鴿的5蟻％時(shí)碌，湖應(yīng)抗當(dāng)綱向摘證改監(jiān)估會(huì)稅和吸證傷券境交親易蕉所業(yè)做檢出陜書(shū)亦面橫報(bào)暢告挪，辭通需知魯該吼上趁市卸公活司勢(shì)，燙并淘予傷以伴公賢告彩；投鼠資帖者按在晌持孕有商一飛個(gè)近上袋市室公糞司搶已涉發(fā)棋行節(jié)股鎖份熟的駱5響％進(jìn)之剖后雪，年通間過(guò)酸證嶄券蓄交桂易露所浩的潤(rùn)證魂券市交徐易原，弊其啞持?jǐn)毓商当刃永克龊魷p跳5乳％泄，應(yīng)去當(dāng)頂再繼進(jìn)醋行兄報(bào)熱告煎和呆公室告續(xù)；通太過(guò)醋證沖券新交殊易真所冤的嗚證積券諒交反易武，爛投俘資錯(cuò)人迅持糾有槍一倍個(gè)雹上伶市汁公假司胡已省發(fā)軌行搶股貨份梨的3鼠0遍％時(shí)魚(yú)，繼煎續(xù)梨收水購(gòu)的飾，虧收弊購(gòu)選人答要埋向課證啦監(jiān)駐會(huì)頌提丟出怖收蓋購(gòu)覽報(bào)協(xié)告鹿書(shū)獎(jiǎng)，橋然璃后寺向房誠(chéng)該椒上役市炮公剪司蘋(píng)所粉有居股課東愿發(fā)做出收終購(gòu)哨要悟約。（燈四餅）酒基依本掙財(cái)?shù)A務(wù)伯比庸率藥分豈析財(cái)復(fù)務(wù)頭分憤析張：缺償縱債茶能樹(shù)力銳分?jǐn)[析躁-但1財(cái)遼務(wù)配分斜析扁：惠償蕉債缸能居力春分謠析愉-基2財(cái)棕務(wù)墓分艱析冷：載資戚產(chǎn)谷管卵理銀能退力非分旺析弊-卸1財(cái)?shù)莿?wù)煩分藏析潑：波資螞產(chǎn)衰管資理更能撞力肉分撇析談-環(huán)2財(cái)臺(tái)務(wù)布分愉析峰：孝資偷產(chǎn)擠管倚理附能迷力慎分漠析蛇-咽3財(cái)賊務(wù)怒分呈析舊：德盈蝦利垮能吹力氣分寸析財(cái)艱務(wù)透分垮析置：器投皇資血收憐益過(guò)分寧析賺-匯1財(cái)碗務(wù)探分版析麥：橫投渾資楚收露益和分末析9挎0偽、奴下鏈列簡(jiǎn)財(cái)染務(wù)娛指篇標(biāo)間中伶，襯(姥)數(shù)屬綿于呼反乖映寬盈勤利沈能駕力頌的丙指賤標(biāo)勝(嫁A姜)飄總清資含產(chǎn)織周設(shè)轉(zhuǎn)寺率扛(需B怨)憑市慘盈盡率哈(煉C饞)價(jià)銷(xiāo)枝售聞毛莫利雜率捆(盒D斜)珠股化東牌權(quán)冶益魯收漲益季率繡(唉E慈)幟主真營(yíng)饅業(yè)梅務(wù)編利世潤(rùn)靈率3序2宿、傲一豪定拔時(shí)古期占內(nèi)獨(dú)商糖品?；蛄挟a(chǎn)累品殊銷(xiāo)燃售盼收藝入頸凈循額顧與簽應(yīng)制收草賬咱款沫平州均略余疫額湯的舍比戒值屯是延指戶(hù)企黨業(yè)戀財(cái)旱務(wù)部比頸率嚇?lè)周埼龈咧芯o的納(壤)A洲應(yīng)叛收淘賬戰(zhàn)款染周嬌轉(zhuǎn)孔天觸數(shù)卻B質(zhì)應(yīng)局收登賬婆款吃周鼠轉(zhuǎn)投率C改總鉆資膊產(chǎn)紡周添轉(zhuǎn)余率詢(xún)D昆存改貨嶄周予轉(zhuǎn)獻(xiàn)天乖數(shù)3丈3騰、銀在擁企號(hào)業(yè)塘財(cái)毫務(wù)季比攝率松分罩析堵中喚，慶不圖屬輔于婦反姓映嘆償熟債們能鴿力芽指攀標(biāo)等的服是租（嘩）遭．A廳）悼流絞動(dòng)目比浙率考B廟）月速裹動(dòng)飾比繩率C陸）腐己蛋獲碼利旦息好倍申數(shù)舉D授）世存脫貨艘周元轉(zhuǎn)厲率權(quán)礦益令報(bào)邊酬色率總資產(chǎn)報(bào)酬率×權(quán)益乘數(shù)銷(xiāo)售凈利率×總資產(chǎn)周轉(zhuǎn)率1÷1－資產(chǎn)負(fù)債率凈利潤(rùn)÷銷(xiāo)售收入資產(chǎn)額÷÷資產(chǎn)額負(fù)債額凈孤銷(xiāo)恭售何收建入-成滾本膠總修額+其冤他洽利蔑潤(rùn)-所她得桑稅流膨動(dòng)課負(fù)怎債+長(zhǎng)凝期朝負(fù)脊債（銷(xiāo)五潤(rùn)）庭杜習(xí)邦已財(cái)罩務(wù)坡分炎析培體班系綜合性最強(qiáng)、最具有代表性的指標(biāo)，有三個(gè)發(fā)動(dòng)機(jī)（銷(xiāo)售凈利率、資產(chǎn)周轉(zhuǎn)率、權(quán)益乘數(shù)）反映企業(yè)籌資情況，即企業(yè)資金來(lái)源的結(jié)構(gòu)負(fù)債比率越大，權(quán)益乘數(shù)越高，有較大的財(cái)務(wù)風(fēng)險(xiǎn)反映企業(yè)經(jīng)營(yíng)管理水平的高低提高比率值的途徑：開(kāi)源節(jié)流流錘動(dòng)捉資廢產(chǎn)+長(zhǎng)偶期楚資丸產(chǎn)3右4奮、朝關(guān)賄于黃權(quán)杯益嗎報(bào)存酬綱率魄計(jì)澡算轟正亂確般的惠是手(脊)功。(間A犬)電權(quán)商益度報(bào)敢酬棉率蛇=仁銷(xiāo)切售互凈儉利妙率熄×啞權(quán)矩益縮慧乘肝數(shù)(袖B超)鑒權(quán)肚益達(dá)報(bào)知酬聞率鄭=襪凈景利判潤(rùn)抽÷哥銷(xiāo)使售踢收倦入(巖C址)紙權(quán)刪益尚報(bào)膝酬竿率喉=營(yíng)資姻產(chǎn)騙凈娛利蔬率抱×躍權(quán)凝益麗乘題數(shù)(早D幸)帽權(quán)材益狼報(bào)鞋酬京率此=覽負(fù)陸債借總庭額派+鉆總遼資幫產(chǎn)犬平尺均摸占衛(wèi)用語(yǔ)額3嘩4辨、獸杜須邦漿財(cái)蠻務(wù)犯分啄析沖體怕系返利畜用固了禾各份財(cái)缺務(wù)開(kāi)指蛋標(biāo)碼間幣的騎內(nèi)禽在池關(guān)研系融對(duì)顯企附業(yè)樹(shù)綜減合哨經(jīng)經(jīng)營(yíng)此理愧財(cái)泊及乳經(jīng)告濟(jì)廈效凳益纏進(jìn)揮行命系巧統(tǒng)鉛分怨析蛇評(píng)泥價(jià)芬，砌該郊體買(mǎi)系轟中售的引龍野頭寫(xiě)指燙標(biāo)賞為閑（（劇A烘）雕權(quán)革益現(xiàn)凈容利半率醒B榜）鈴資妄產(chǎn)塵凈爺利囑率劈燕C央）都銷(xiāo)豈售霜凈割利弊率付（廉D燦）或權(quán)邀益拼乘尊數(shù)（免六癢）惜財(cái)箭務(wù)厚分暖析頌：太現(xiàn)奇金阻流活量央分爬析丙-癢1（藥六彼）滋財(cái)踐務(wù)讓分減析壁：哨現(xiàn)譯金點(diǎn)流扯量醋分明析股-徐2第惡三但節(jié)報(bào)本釘量鋸利胡分汪析碼（爽損劃益經(jīng)平炭衡中分鴿析折）一券、薦含俗義本色量櫻利我分鏈析陜，態(tài)是征將胡成磁本棍劃中分泉為羊固咐定吸成朱本徹和渣變冷動(dòng)背成桶本穩(wěn)，捷并筒假躺定理產(chǎn)負(fù)銷(xiāo)判量飛一鉗致誓的懼情電況疤下虜，昆根蜂據(jù)成也本凱、營(yíng)業(yè)匯務(wù)術(shù)量寺、榆利怒潤(rùn)三總者浴之是間服的通關(guān)順系潤(rùn)進(jìn)駝行譯預(yù)怎測(cè)胞和屢決燥策猴的受一思種覆技物術(shù)孫方川法脖。二啊、青意賴(lài)義確球定褲損瘦益踩平門(mén)衡摧點(diǎn)扎或效保銳本愛(ài)點(diǎn)枕，陶突秀破床此醒點(diǎn)損后踐進(jìn)罷一障步循增駁加嘗銷(xiāo)爸售蹤蝶數(shù)膚量嬌、鑼控歉制論成悄本巾、虹提文高燙利見(jiàn)潤(rùn)費(fèi)的探可崗能遼性檢。發(fā)告現(xiàn)侄和折確鬧定然企付業(yè)唯為繡增浩加襪利扔潤(rùn)勝的冷潛紅在泄能習(xí)力門(mén)，壁及匠各均個(gè)少有作關(guān)腿因會(huì)素譽(yù)變眾動(dòng)譽(yù)對(duì)汪成闊本蝕、偵利眼潤(rùn)幟的龍影刮響拜程油度如。三既、嚼計(jì)漢算利常潤(rùn)敢＝丟（惜單元位輛產(chǎn)釘品里銷(xiāo)雪售盈價(jià)施格侍－對(duì)單刑位訓(xùn)變帶動(dòng)饞成鋸本恐）頁(yè)×鋼產(chǎn)型品釘銷(xiāo)槳售艱數(shù)漸量壘－頓固滾定酒成充本歪總障額例某葉企炎業(yè)鉗生喂產(chǎn)逮一甩種大產(chǎn)醬品霜，毛預(yù)請(qǐng)計(jì)瓦單膚價(jià)謝為純1機(jī)0顛0槐元捉，型單糖位綱變映動(dòng)摩生似產(chǎn)過(guò)成柱本譯為巡壽5存0鬧元旗，溉單匙位宅變蘭動(dòng)撇非瘡生親產(chǎn)烏成浮本挖為未1臥0凈元織，貴固伙定穗生預(yù)產(chǎn)駱成嗓本懷為哨1池0博0貌0離0病0翁元準(zhǔn)，野固基定填非癥生腳產(chǎn)盡成堵本漲為形1抓0藥0奇0聞0棒元濟(jì)，足要奪求趕預(yù)減測(cè)酒該訴產(chǎn)駁品煉的鹽保姿本烘點(diǎn)醫(yī)。保曬本濟(jì)量水=間1并1尼0隙0驅(qū)0搶0聲÷差（落1眉0膜0塑－報(bào)6艱0蹲）河=義2巨7班5最0閣（掩單追位議）保堵本才額刻=嘉1嘩1辭0暈0萄0惹0瓣÷斬（鴨1斜－附6太0侮%行）例=慈2倆7套5蝴0均0址0屆(臭元毛)四鵲、隔損倒益吧平悠衡印分洲析卸的候擴(kuò)評(píng)展煩應(yīng)采用當(dāng)犯目憂(yōu)標(biāo)烈利膀潤(rùn)砍確塌定舟后銹，嗎分倉(cāng)析遺各昆因愁素博變匙化余對(duì)款實(shí)述現(xiàn)丈目暴標(biāo)趟利筐潤(rùn)炸的磚影楚響第判四嬸節(jié)有個(gè)古人無(wú)會(huì)蘆計(jì)典及伯財(cái)訪(fǎng)務(wù)慌管凳理確與秋企郵業(yè)票會(huì)技計(jì)規(guī)及逗財(cái)婦務(wù)醫(yī)管培理斑的受區(qū)漆別個(gè)葡人厘（庭家往庭尋）名財(cái)添務(wù)未報(bào)籌表個(gè)縫人東（呢家笨庭鈴）播財(cái)湖務(wù)年報(bào)扯表茫比株率揪分棋析個(gè)宗人殿與惹企缺業(yè)阻會(huì)曾計(jì)柳及列財(cái)臺(tái)務(wù)方管嶺理姻的虎區(qū)粗別個(gè)脖人傘（概家上庭對(duì)）泰資煌產(chǎn)慣負(fù)絮債刻表個(gè)雁人康（彩家排庭聰）徑收爐入姿支徒出徒表財(cái)桿務(wù)銷(xiāo)報(bào)風(fēng)表仙比使率嗓分禁析味-承1財(cái)恭務(wù)饑報(bào)翅表奧比桌率宮分狡析盆-擁2財(cái)源務(wù)臣報(bào)勒表撤比殃率使分鑼析涉-艱3財(cái)某務(wù)祥報(bào)壯表寬比廈率極分徐析欄-愿43擋5、掀在挺個(gè)批人聰或里家忘庭牢財(cái)崖務(wù)甩比肅率黑分言析擴(kuò)中叼，偵反用映稈客呼戶(hù)抖家碗庭推在節(jié)一結(jié)段鹿時(shí)設(shè)期歌內(nèi)森（麻通軍常它是廈一安年柜）慈財(cái)堂務(wù)沖狀虹況剪良諸好紡程密度孤的妻指雙標(biāo)嶼是(階)。(膚A催)投剖資獻(xiàn)與襪凈啟資塞產(chǎn)筍比競(jìng)率(閃B玩