第一章財(cái)務(wù)報(bào)告概述

第一章財(cái)務(wù)分析概述財(cái)務(wù)報(bào)告分析的意義與內(nèi)容財(cái)務(wù)報(bào)告分析的依據(jù)與程序財(cái)務(wù)報(bào)告分析的基本方法第一節(jié)財(cái)務(wù)分析的意義與內(nèi)容財(cái)務(wù)分析概念

財(cái)務(wù)分析是以會(huì)計(jì)核算和報(bào)表資料及其他相關(guān)資料為依據(jù)，采用一系列專(zhuān)門(mén)的分析技術(shù)和方法，對(duì)企業(yè)等經(jīng)濟(jì)組織過(guò)去和現(xiàn)在有關(guān)籌資活動(dòng)、投資活動(dòng)、經(jīng)營(yíng)活動(dòng)的償債能力、盈利能力和營(yíng)運(yùn)能力狀況等進(jìn)行分析與評(píng)價(jià)，為企業(yè)的投資者、債權(quán)者、經(jīng)營(yíng)者及其他關(guān)心企業(yè)的組織或個(gè)人了解企業(yè)過(guò)去、評(píng)價(jià)企業(yè)現(xiàn)狀、預(yù)測(cè)企業(yè)未來(lái)，做出正確決策提供準(zhǔn)確的信息或依據(jù)的活動(dòng)。

二、財(cái)務(wù)分析的意義和作用1、意義：分析過(guò)去與現(xiàn)在，預(yù)測(cè)未來(lái)2、作用（1）可以評(píng)價(jià)一個(gè)企業(yè)經(jīng)營(yíng)績(jī)效的大小和經(jīng)營(yíng)成果的優(yōu)劣；（2）可以為企業(yè)經(jīng)營(yíng)者制定經(jīng)營(yíng)計(jì)劃和進(jìn)行財(cái)務(wù)控制提供依據(jù)；（3）可以為投資者進(jìn)行投資決策提供信息；（4）可以為政府、稅收、金融等部門(mén)進(jìn)行監(jiān)管提供依據(jù)。三則、陵財(cái)剛務(wù)瘦分晃析胸的流主亦體毒及掘其仿內(nèi)捆容（沿一縫）浙權(quán)帥益廉投屋資瘋者宵：五關(guān)蠻注到企等業(yè)蝴的定盈橫利火能柄力矮，溝此尚外央關(guān)屢心帝企鈔業(yè)察的諒權(quán)卡益據(jù)結(jié)思構(gòu)靠、巖支謝付寨能終力匹和董營(yíng)狡運(yùn)貸狀貧況拍，繳以柜及滿(mǎn)企押業(yè)農(nóng)的屠發(fā)庭展家前貝景倘。（摘二透）池債雹權(quán)增人：棒關(guān)階心監(jiān)企廁業(yè)鞏的抓償柴債召能虜力鐵，改企華業(yè)尖能悲否森及置時(shí)網(wǎng)的筒清根償攜借肆款巡壽和畏利性息另，棉此默外闊關(guān)拒注忽債潔務(wù)套者束的味收申益嗓狀篇況怨與沸風(fēng)散險(xiǎn)坦程盾度濕是皂否燒相誓適遭應(yīng)肺。（百三劇）準(zhǔn)公饞司懇經(jīng)歉營(yíng)數(shù)者：循作較為皇管擾理混者至，腫對(duì)范企條業(yè)蹈的梁經(jīng)保營(yíng)歷成舒果州負(fù)康責(zé)遭，海因唐此泳關(guān)吼系糟企潛業(yè)趕的診盈煩利易能會(huì)力峰，舅而東且企關(guān)鐮心識(shí)企吉業(yè)飽的貍盈磚利腰原據(jù)因沃及錢(qián)過(guò)艦程質(zhì)。潮通累過(guò)咬分眠析粱，痕發(fā)貓現(xiàn)釋企敞業(yè)盼生離產(chǎn)曾經(jīng)途營(yíng)膀過(guò)摔程外中植存抗在領(lǐng)的肺問(wèn)誓題獲與須不館足常，悲并穴采柱取繩有橡效揚(yáng)措畜施釣解套決晌這索些殺問(wèn)屠題身。（鑄四笑）奇政啞府陵及銳相房誠(chéng)關(guān)慮管補(bǔ)理中部菜門(mén)：駕監(jiān)虹督饞、帳檢島查肯黨移和妖國(guó)瀉家諒的其各獅項(xiàng)憐經(jīng)伸濟(jì)錘政雅策迅、剝法辮規(guī)航、奇制香度材的壺執(zhí)仙行惠情擱況植，率?？拮C御企迫業(yè)豪財(cái)鍛務(wù)繁會(huì)托計(jì)皆信葵息詢(xún)和謀財(cái)胡務(wù)部分范析拴報(bào)虧告姿的淘真咳實(shí)俗性飲、奧準(zhǔn)騙確永性孕，覺(jué)為端宏男觀吼經(jīng)自濟(jì)鐘政挽策裹提班供銷(xiāo)可隙靠櫻信熱息鉤。（變五跟）誘企況業(yè)宜職竊工:絮關(guān)割心筍公序司儲(chǔ)目完前扮的至經(jīng)余營(yíng)吊狀毅況朗和進(jìn)盈蘭利桃能遞力勝，窮而遣且怒也寨關(guān)顯心蠶公搭司港未仰來(lái)葡的瓶發(fā)列展界前似景挎。（纏六腹）襯其袋他：企云業(yè)比競(jìng)抱爭(zhēng)券對(duì)疊手閱、聚業(yè)目務(wù)隆關(guān)奪聯(lián)羅企房誠(chéng)業(yè)潔、森審泰計(jì)和師峽和蝴財(cái)輝務(wù)味分馬析往師嗚、憶社禮會(huì)劣公玻眾汗等俊。四撓、宜財(cái)割務(wù)首分存析搭形哄式1言、楚靜眉態(tài)飽分月析朱與汽動(dòng)版態(tài)紡分鵝析靜故態(tài)宇分努析湊就觀是莊通慢過(guò)賭對(duì)虧經(jīng)柄濟(jì)銀活傻動(dòng)藝狀輝況貨中強(qiáng)個(gè)夜項(xiàng)仰目思之?huà)痖g婚的柱關(guān)蟻系旬進(jìn)簡(jiǎn)行坡分醒析機(jī)，模找深出溉其急內(nèi)彈在幣聯(lián)較系德，辯揭離示出其漿相迎互治影耕響傾與裳作軌用材，擇反騙映她經(jīng)扔濟(jì)畝效睛益岡和原財(cái)瓣務(wù)累狀夸況屬。動(dòng)眠態(tài)乒分開(kāi)析稻則箏通治過(guò)犬不釋同桃時(shí)幕期炸經(jīng)淋濟(jì)疏活庭動(dòng)滑的貧對(duì)季比槍分秤析慶，麥揭儉示沾經(jīng)稿濟(jì)救活枯動(dòng)暗的顆變昆動(dòng)旋及熊其份規(guī)黨律犁。2顫、潤(rùn)內(nèi)棍部激分襯析圓與壟外閥部游分抖析內(nèi)滅部辮分戒析跌是勾指朱在移所池分悲析霉企挽業(yè)竊的扛內(nèi)林部南，榨分愉析爽師鍵可濾直紡接菜接休觸董會(huì)淘計(jì)繞賬己薄箏和膜有罪關(guān)境企連業(yè)港的紐奉全奔部借信邁息銜。外稍部衛(wèi)分婚析陶是洞指瞇在棒所櫻在黎分棵析患企談業(yè)社的疑外霉部甩，姿分扮析藥師灰只須能走得躺到忽企仔業(yè)覽披償露丈的放信圾息敲。3六、賄全石面緊分忘析距與御專(zhuān)遠(yuǎn)題煙分州析全浪面擠分兼析歲是局指講對(duì)羽企跌業(yè)鼻一盞定況時(shí)無(wú)期免內(nèi)樹(shù)的贈(zèng)經(jīng)銅營(yíng)繪情樂(lè)況宗進(jìn)塵行風(fēng)系漫統(tǒng)抄、回綜碰合五、柱全哨面販的灰分姥析蜂與呈評(píng)盼價(jià)航。專(zhuān)總題劫分膜析翅是磨根琴據(jù)濟(jì)分抬析肌主紡體豈或撈分陡析店目縫標(biāo)互的能不葬同軋，皂對(duì)加企四業(yè)酸生龜產(chǎn)自經(jīng)記營(yíng)研過(guò)儀程絕中潤(rùn)某抵一悅方腹面?zhèn)虻馁M(fèi)問(wèn)香題際進(jìn)縫行際深貿(mào)入陰的猶分希析炭。五細(xì)、扶財(cái)慘務(wù)逃分慘析復(fù)原僑則（禿一甩）警實(shí)串事這求籌是偏原備則（瓦二衣）歉全段面悔分籮析梯原虎則（床三概）稀系觀統(tǒng)謊分惹析嚇原姨則（纏四雪）痰動(dòng)特態(tài)變分富析笨原升則（五肆）賓定口量未與吩定聚性晨分恐析刮相似結(jié)榨合原原嶺則第肅二桿節(jié)州財(cái)辮務(wù)憶分少析欺的墻依文據(jù)部與叢程尸序一咬、夾財(cái)伶務(wù)搏分拿析侮的幟依次據(jù)（待一能）濾財(cái)級(jí)務(wù)封會(huì)醬計(jì)結(jié)報(bào)以告的：沉包兆括啊基伙本載財(cái)食務(wù)港報(bào)傷表?xiàng)l和臨會(huì)陣計(jì)檔報(bào)激表度附裹注才。撐基脂本啊財(cái)奪務(wù)脅報(bào)堤表蘿包慨括夕資凝產(chǎn)研負(fù)呼債浙表講、唉利幅潤(rùn)扣表埋、失現(xiàn)拔金瞇流燥量其表給和伐所功有盒者懸權(quán)夾益乓變音動(dòng)件表遵。財(cái)勸務(wù)譯報(bào)有告添與叫財(cái)允務(wù)貪活類(lèi)動(dòng)資蝴產(chǎn)偽負(fù)到債哲表資錯(cuò)產(chǎn)穿項(xiàng)鉗目煮的曉構(gòu)促成作及抹作羽用提植供傘了兇企獎(jiǎng)業(yè)赤變年現(xiàn)鉛能無(wú)力辟的提信始息提眉供套了叉企木業(yè)工資蔥產(chǎn)泡結(jié)禽構(gòu)啊信姻息提疤供奇了劑反偶映威企桂業(yè)帝資威產(chǎn)衣管巴理線水像平混的姑信菠息提掛供亡了它反吐映薄公磚司株價(jià)霜值濟(jì)的餐信缸息負(fù)竊債澇項(xiàng)軌目景的劍構(gòu)兼成凳及估作伍用提挺供短了內(nèi)反島映航企伶業(yè)橫總右體診債睜務(wù)攤水幣平柜的盲信冰息提辮供是了佩反拐映躁企麥業(yè)影債圈務(wù)砍結(jié)膝構(gòu)貴的奇信求息所梁有煎者堂權(quán)忙益急項(xiàng)蘋(píng)目柿的協(xié)構(gòu)努成苦及蛋作農(nóng)用提醉供您了才反貫映慶企脫業(yè)按所洪有霸者虛權(quán)勞益固內(nèi)這部經(jīng)結(jié)鴨構(gòu)走的僻信趣息提植供餃了榨企跑業(yè)侵收命益老分縫配獄情零況也的凍信伸息資駱產(chǎn)屯、劫負(fù)值債花、票所錘有諒者滲權(quán)滅益品三點(diǎn)者炭結(jié)活合瓶起苦來(lái)提妥供贏分沾析掛企顧業(yè)即償歪債恭能叫力血的俱信容息提怪供奧分葉析閘企初業(yè)營(yíng)權(quán)嶼益包結(jié)露構(gòu)滔的化信民息利倉(cāng)潤(rùn)流表基嶼本葡結(jié)噴構(gòu)周與開(kāi)內(nèi)毯容單舍步碗式屢利秩潤(rùn)遷表多錢(qián)步匪式塵利械潤(rùn)尿表利上潤(rùn)企表缸的毀信究息畏作械用反決映鐮企獅業(yè)槳財(cái)疲務(wù)丘成知果領(lǐng)的晶信交息反王映辛企趣業(yè)耽盈潑利趁能烈力遣的排信胖息反伴映冒企絨業(yè)挨營(yíng)瀉業(yè)含收業(yè)入敗、福成候本鎖費(fèi)詳用歲狀朋況沸的駱信證息企呈業(yè)誕經(jīng)百營(yíng)頌業(yè)桿績(jī)鐮結(jié)食構(gòu)鴨的狠信刊息所事有尚者軋權(quán)騰益還變矛動(dòng)總表所車(chē)有駐者閘權(quán)允益第變域動(dòng)獵表合基閣本繳結(jié)寸構(gòu)穗與廈內(nèi)占容所男有尤者宣權(quán)漏益證變易動(dòng)拒表膽信撞息上作億用所偏有逆者偉權(quán)功益隸變鄰動(dòng)堅(jiān)的突原氏因所棚有反者吳權(quán)謹(jǐn)益瘋內(nèi)鋒部情結(jié)倒構(gòu)憤的城變銅動(dòng)為測(cè)利建潤(rùn)周表登和構(gòu)資際產(chǎn)鋸負(fù)季債扎表充提幟供您輔毫助尿信修息提婦供帶企唇業(yè)質(zhì)全守面匆收陜益慕的泊信橡息現(xiàn)佩金掏流蓬量乏表基儲(chǔ)本菊結(jié)敬構(gòu)腹與脈內(nèi)揮容現(xiàn)營(yíng)金歪流棋量擴(kuò)表等的波信泰息零作塊用現(xiàn)川金宰來(lái)唐源奏與瘡運(yùn)芹用石的憲信間息現(xiàn)射金哨增溉減澡變均動(dòng)獸原券因球的悄信救息資切產(chǎn)俘負(fù)聾債呈表剩和唯利作潤(rùn)棉表她分習(xí)析道所堵需曠要搏的跌信錯(cuò)息會(huì)挎計(jì)疏報(bào)蹈表害附糟注會(huì)邪計(jì)夫報(bào)室表拿附袍注京基右本紹內(nèi)挽容主揪要同包絹括偽企喉業(yè)膨的溉基惰本貿(mào)情抓況怨、肅財(cái)餃務(wù)至報(bào)繪表熱的紗編乖制寶基澤礎(chǔ)末、厭遵艦循連企零業(yè)坑會(huì)游計(jì)脂準(zhǔn)谷則束的殲聲須明拋、盲重堤要咱會(huì)贏計(jì)材政肝策枯和族會(huì)隨計(jì)輪估詳計(jì)泄、塌會(huì)留計(jì)孤政訊策辯和睡會(huì)淹計(jì)誼估勉計(jì)繪變資更音以挎及啟差桐錯(cuò)尖更扶正捆的庫(kù)說(shuō)雕明川、買(mǎi)重母要佳報(bào)甲表哥項(xiàng)且目包的鎮(zhèn)說(shuō)陵明妖以森及弄重湖要已事哥項(xiàng)性揭施示泛等帖內(nèi)重容濕。資冒產(chǎn)令負(fù)罵債斜表刊附際注資允產(chǎn)闖負(fù)擠債樸表印中斯列淹示綠的走項(xiàng)兼目膽是喂高拖度色濃室縮舉后裕的掛信身息莊。勝受寸制忽于蔑資橋產(chǎn)剪負(fù)影債銅表斥的裝格積式塌要趙求井，糠這持些釘信遍息徑的擔(dān)來(lái)盜源靠和絮構(gòu)浴成銀無(wú)隨法矩直升接容在初資盛產(chǎn)同負(fù)凍債痕表尼中巴加暫以炸披客露賢。焦為切此陵，脹資內(nèi)產(chǎn)涉負(fù)帖債尾表汗的漢編溝制士者隊(duì)根縮慧據(jù)城現(xiàn)說(shuō)有遷會(huì)盜計(jì)級(jí)準(zhǔn)猾則釘?shù)脑庖P求喇，樸對(duì)戰(zhàn)這蓮些晚信碧息敲在料會(huì)盒計(jì)局報(bào)區(qū)表侮附瞇注沒(méi)中砌加候以書(shū)詳廢細(xì)許的填披繞露川。由罩于櫻在岡披晝露胡過(guò)悉程暗中巨，恩通揉常侄會(huì)匯采粗用河表蒙格柿的狐形蹲式河，扯因撐此脾也址可生將聯(lián)其差稱(chēng)幼為收資燥產(chǎn)江負(fù)鬼債央表則的未附祝表偵。利處潤(rùn)梅表拳附熔注為餓了膚明潔確案利咳潤(rùn)冬表嗎中飯的竄數(shù)蘭據(jù)產(chǎn)來(lái)障源訓(xùn)和度構(gòu)蓮成木，釣提家供夏更捐多嗽的競(jìng)相釘關(guān)機(jī)信覆息柱，拜現(xiàn)密行奔會(huì)惱計(jì)問(wèn)準(zhǔn)就則撞要委求攜對(duì)剪部怠分商利尊潤(rùn)枕表秘中墓的秀數(shù)轎字皆，互以今表陷格懸的鳳形侍式甚在派報(bào)伍表盞附臂注百中炎加展以廳披鉛露京。膀利陳潤(rùn)酸表虎的囑附章表賓主滋要皆是愛(ài)分童部釘報(bào)蝴告擊。利折潤(rùn)剖表角附并注（臂1后）膜營(yíng)累業(yè)滅務(wù)反收損入戀明洲細(xì)儀表源，紀(jì)（童2逗）蓄管裙理值費(fèi)促用鈔明鞠細(xì)貓表哥，?。⊕?呆）跡銷(xiāo)每售夸費(fèi)鮮用瓜明烘細(xì)赤表渾，接（凳4圈）呢財(cái)永務(wù)怪費(fèi)也用直明粘細(xì)理表險(xiǎn)，例（膨5越）創(chuàng)公曉允姜價(jià)險(xiǎn)值翼變嶄動(dòng)渴收散益沫明拿細(xì)科表鴉，盈（逼6城）堂投墊資擋收掏益課明當(dāng)細(xì)旅表回等罰也脈屬另于省利涂潤(rùn)糠表障的霜附撲表役，慚在禾附洽注油中覺(jué)加燙以律披輔露縫。現(xiàn)銅金揉流找量棗表屋附暖注當(dāng)描其兔取尋得佳或昏處舟置稍子蠟公災(zāi)司格及煎其冶他購(gòu)營(yíng)揭業(yè)圍單懼位須；將犧凈鄭利襯潤(rùn)何調(diào)完節(jié)銅為蕩經(jīng)摟營(yíng)鍬活襲動(dòng)振現(xiàn)素金融流柏量扇；現(xiàn)聲金古及踩現(xiàn)愁金蜘等順價(jià)嚴(yán)物媽凈沃增疤加育情培況傻。會(huì)碑計(jì)久報(bào)屈表拴和被報(bào)胖表若附腦注蜘的價(jià)關(guān)愉系為聞會(huì)綢計(jì)待報(bào)膨表永提仇供點(diǎn)詳洞細(xì)桑信輕息報(bào)夠表釣數(shù)扯字娃具激有囑很掌高充的咱信鎖息碑含屆量闖，猛但俗是隔如郊果統(tǒng)缺陰少樣必激要鬧的漿會(huì)輩計(jì)搏附吼注減對(duì)稱(chēng)寶志表廳數(shù)放字希加智以豈解舍釋通，私這磨些梢信勝息磁很但難咬為垮處妄于長(zhǎng)企頓業(yè)露外洲部視的賊財(cái)絡(luò)務(wù)忌分議析強(qiáng)人若員貓所錄獲爽取館。為彈會(huì)劃計(jì)塞報(bào)泳表賺提孤供腰定殺性日信魚(yú)息報(bào)脊表因附燥注柳可寨以跡采焰用輪非濕量甘化鳳的廈方買(mǎi)式度提票供音定稈性期信竿息戴，泳以商提爭(zhēng)供黑更參為燦全煩面晝的窄財(cái)點(diǎn)務(wù)餡信斷息馬。財(cái)害務(wù)授會(huì)躬計(jì)盒報(bào)屑表形的你局徐限平性財(cái)下務(wù)籃會(huì)勾計(jì)行報(bào)壺表睛計(jì)樣量埋的彎局刊限儉性財(cái)消務(wù)松報(bào)寒表臺(tái)都慎是辨以別貨俯幣深為健計(jì)仍量掀單慘位鋼計(jì)給量忽的巾，兇不反能蔑反絡(luò)映漫企惱業(yè)械經(jīng)顧營(yíng)喬中盤(pán)的疊非長(zhǎng)貨續(xù)幣疊性卻事盤(pán)項(xiàng)財(cái)允務(wù)茶會(huì)離計(jì)蚊報(bào)濱表獅內(nèi)藥容僅的蠶局態(tài)限我性不版能渴提甘供磚詳暮盡離的塘因剛素料分但析構(gòu)數(shù)上據(jù)不鉗能重反翁映饞企撲業(yè)只未戒來(lái)儉將錦要述發(fā)妙生鉗的炎事全項(xiàng)不亭能片表琴明躍企交業(yè)畢采你用慈的柏具差體襪會(huì)用計(jì)狠原屯則康和刷會(huì)彩計(jì)幟方揀法財(cái)聚務(wù)蟻會(huì)哈計(jì)揮報(bào)燃表鹿時(shí)顆間全的困局坐限僵性（動(dòng)二藏）財(cái)捎務(wù)屈報(bào)布告盟分漫析擋的友其缸他索資化料1黑．充國(guó)階家饞有川關(guān)浪財(cái)歡經(jīng)筍政穿策叨和簡(jiǎn)法門(mén)律揉規(guī)外范2婆．灰有住關(guān)尊部宴門(mén)莫對(duì)膚比茅分唐析軟所工需絲式的落資泥料3董．歷其箱他吸途魚(yú)徑騎取質(zhì)得吸的凍有銅關(guān)置資煌料4扛．租審奴計(jì)墾報(bào)葬告四梯種爸類(lèi)塊型抹的暖審恢計(jì)激報(bào)簡(jiǎn)告（1）乞標(biāo)欠準(zhǔn)撇審蓄計(jì)鴨報(bào)柱告行。豎無(wú)撕保死留悉意升見(jiàn)漸的競(jìng)審芬計(jì)苦報(bào)不告括是非最主普捐通洗的喊審黎計(jì)管報(bào)比告石。如礦果惹認(rèn)顆為混財(cái)戴務(wù)餃報(bào)俗表忙符咬合跨下冬列激所勺有筒條聯(lián)件核，階注孤冊(cè)耗會(huì)筑計(jì)圍師梳應(yīng)慶當(dāng)去出乘具宏無(wú)浮保界留設(shè)意犧見(jiàn)耀的賴(lài)標(biāo)沫準(zhǔn)燥審質(zhì)計(jì)曠報(bào)故告霜：第爆一下，然財(cái)鄙務(wù)騙報(bào)爪表敘的家編猛制競(jìng)符桌合緣瑞《管企死業(yè)糾會(huì)削計(jì)姻準(zhǔn)降則淚》執(zhí)及拴國(guó)抖家慢其極他類(lèi)有廁關(guān)亂財(cái)報(bào)務(wù)陡會(huì)依計(jì)獵法始規(guī)把的樓規(guī)楚定井；眾會(huì)籍計(jì)車(chē)報(bào)講表軋?jiān)谥宜嘤羞b重渾大鳴方盟面紹公驕允縱反笛映挖了專(zhuān)被裂審股計(jì)斯單刊位頓的軟財(cái)勉務(wù)確狀忘況出、明經(jīng)嘉營(yíng)創(chuàng)成脆果未和卵現(xiàn)冊(cè)金陸流賀量郊；第徑二浮，腎注恩冊(cè)洋會(huì)芳計(jì)贈(zèng)師披或應(yīng)審禿計(jì)名人贏員卸已輕經(jīng)汁按漏照捎中漁國(guó)肢注納冊(cè)話會(huì)準(zhǔn)計(jì)如師飼審行計(jì)食準(zhǔn)泳則岸的農(nóng)規(guī)心定掛計(jì)凈劃肺和電實(shí)柱施盆審偶計(jì)欲工濾作線，教在鄙審瞞計(jì)曠過(guò)刊程犧中買(mǎi)未患受銜到巾限匯制銜；第址三書(shū)，侵不脆存錦在欲應(yīng)寺當(dāng)衡調(diào)鞋整肚或穴披顯露歐而另被啟審祖計(jì)歪單怠位蹄未壟予娃調(diào)鏈整增或炮披從露晝的狹重嚼要獨(dú)事卷項(xiàng)梳。（若2先）童帶肆強(qiáng)歪調(diào)習(xí)事鐘項(xiàng)遠(yuǎn)段材的傻無(wú)踐保配留籮意歸見(jiàn)耀的豪審偵計(jì)稍報(bào)晨告穿。熱審誦計(jì)石報(bào)鼻告使的艙強(qiáng)堅(jiān)調(diào)微事計(jì)項(xiàng)勝段舊是章指提注樣冊(cè)顫會(huì)墾計(jì)東師漏在鉤審昏計(jì)航意替見(jiàn)果段掙之話后測(cè)增宣加哄的恐對(duì)杯重膏大裁事腸項(xiàng)處予肅以辜強(qiáng)電調(diào)源的咱段滑落葛。柴在舌某船些稅情刊況奧下賣(mài)，史注薦冊(cè)藍(lán)會(huì)駝?dòng)?jì)攔師規(guī)可蔑能剩通導(dǎo)過(guò)愛(ài)增獄加惰一叨個(gè)越強(qiáng)青調(diào)您事?lián)p項(xiàng)陳段戰(zhàn)修屑正會(huì)審壩計(jì)戰(zhàn)報(bào)爭(zhēng)告咸，酒而造該巨事積項(xiàng)胳在狼會(huì)明計(jì)銅報(bào)好表狐中權(quán)得畏到侵更薦詳震細(xì)妄的缺披索露故和魚(yú)廣剖泛惕的么討悶論駝，則增獨(dú)加轎這帆一沖強(qiáng)碗調(diào)糕事掏項(xiàng)顛段弱并瞇不舅影婦響泰審瓣計(jì)傳意朽見(jiàn)籌。征因湯為郵從布理搏論餃上秒講怠，爹在己意棵見(jiàn)牌段濾之曉后淡增充加咽強(qiáng)圾調(diào)續(xù)事泰項(xiàng)木段聞，吸并雁不炮對(duì)欺會(huì)嗚計(jì)啟報(bào)波表云構(gòu)柱成豆任哀何賴(lài)保戀留外，興也旦不浪影號(hào)響浸審傾計(jì)助意熟見(jiàn)濾的傳類(lèi)搜型讓?zhuān)瑝m只鄉(xiāng)豐是叨增鄙加享信絕息蒸含攜量什，相提客醒旦會(huì)徹計(jì)如報(bào)吸表罷使怠用陡者際關(guān)見(jiàn)注膛。（3）磁保蝴留輔意勞見(jiàn)平的啊審固計(jì)送報(bào)她告嘆。方保熱留渴意見(jiàn)見(jiàn)杜的斃審擊計(jì)劍報(bào)葬告押適蓄用努于甜被勺審?fù)抻?jì)濃單乏位描沒(méi)蓋有睬遵風(fēng)守鑰國(guó)岡家語(yǔ)發(fā)陳布漁的就企蒼業(yè)王會(huì)陡計(jì)烏準(zhǔn)息則攜和弄相云關(guān)披會(huì)嚇計(jì)坡制般度財(cái)?shù)慕o規(guī)戲定吳，怕或?qū)僮⑿?cè)呀會(huì)萄計(jì)娘師濃的柔審桑計(jì)棍范披圍手受班到穿限窮制減。一匯般事而乓言驚，宮具亭有糖以劃下禁情伸況退之伏一填，封注崇冊(cè)董會(huì)嗚計(jì)扶師呀對(duì)廢被劉審巾計(jì)哨單患位啦出評(píng)具孟保計(jì)留丘意掙見(jiàn)須的閥審抗計(jì)觀報(bào)燈告案：第拖一有，增會(huì)嚇計(jì)刪政留策槳的孝選息用呀、緣瑞會(huì)撤計(jì)禾估賺計(jì)餓的包作敵出玩或駝財(cái)刺務(wù)伙報(bào)炸表險(xiǎn)的儲(chǔ)披促露塑不側(cè)符宿合圾國(guó)澆家持頒茂布輕的剝企詢(xún)業(yè)現(xiàn)會(huì)冊(cè)計(jì)寧準(zhǔn)奧則補(bǔ)和襯相羽關(guān)在會(huì)棒計(jì)禾制常度兆的揚(yáng)規(guī)扔定千，旋雖總影賊響揮重徹大雄，蓮但協(xié)不拳至僑于伶出罩具匆否乎定銷(xiāo)意聞見(jiàn)咳的襯審膽計(jì)拖報(bào)下告胖；第木二礦，共因蓋審甲計(jì)越范彈圍粘受旋到血限糊制妄，贏不嶺能死獲某取水充弓分克、庫(kù)適請(qǐng)當(dāng)爬的禿審霧計(jì)章證元據(jù)宮，顏雖辟影閱響悟重輕大挑，曠但號(hào)不分至猛于倒出籠具券無(wú)筋法堅(jiān)表醬示期意早見(jiàn)受的愁審痰計(jì)呢報(bào)潤(rùn)告她。（鉛4總）燭否愿定莫意燈見(jiàn)框的煩審婚計(jì)爬報(bào)射告涼。粥否百定時(shí)意喝見(jiàn)疲是海注毒冊(cè)叉會(huì)堆計(jì)運(yùn)師禾對(duì)蛇被耀審內(nèi)計(jì)杰單環(huán)位容的百會(huì)造計(jì)吵報(bào)兔表卵進(jìn)齒行播全膛面族審頓計(jì)竄以禽后朱，獄發(fā)身表扎的儉全替盤(pán)邁否副定糕公器司蓬會(huì)織計(jì)梯報(bào)螞表鄭的趙審演計(jì)蠅報(bào)祖告粥。肚否霞定頌意趁見(jiàn)的意財(cái)味哲著葵注證冊(cè)滑會(huì)滔計(jì)隊(duì)師轎認(rèn)異為濁公桶司臘的培財(cái)侮務(wù)肚報(bào)如表筆沒(méi)域有伍按慚照答適萍用賞的聰會(huì)勝計(jì)不準(zhǔn)筑則烏和顫相嬌關(guān)全會(huì)鍵計(jì)段制烤度困的農(nóng)規(guī)易定泄編同制軋，喂未滋能俊在趟所常有值重利大妹方狀面煩公浴允妨反是映習(xí)被驕審結(jié)計(jì)落單曾位棚的毯財(cái)丘務(wù)個(gè)狀曉況離、知經(jīng)筑營(yíng)若成仁果財(cái)和目現(xiàn)竄金壞流洲量兄。當(dāng)另出渣具思否呼定樸意盡見(jiàn)錫的秤審案計(jì)理報(bào)腰告旁時(shí)題，董注艘冊(cè)金會(huì)誰(shuí)計(jì)封師瓜應(yīng)億當(dāng)萄在貼審制計(jì)逆意隆見(jiàn)亦段省中步使懸用漫“值由蒜于針上企述真問(wèn)挖題茄造腎成陳的倘重酸大宋影鐵響華”揪、戰(zhàn)“內(nèi)由僅于券受靠到拴前既段捐所冒述臟事曉項(xiàng)覽的蔬重鴨大鞋影盒響旁”群等斜術(shù)末語(yǔ)日。備否逼定防意疫見(jiàn)欠的揀審?qiáng)Z計(jì)啞報(bào)仗告炊列跪示馳如謎下窮。二象、優(yōu)財(cái)交務(wù)用報(bào)誓告銀分隔析擇的搖標(biāo)礦準(zhǔn)（塑一霉）傾行翅業(yè)毯標(biāo)井準(zhǔn)請(qǐng)：行線業(yè)吵標(biāo)引準(zhǔn)陵是獅最綿為項(xiàng)常廢用室的麗財(cái)怪務(wù)飾報(bào)遷告先分奔析子標(biāo)隆準(zhǔn)杠，為躬了地全校面接考貞察炒企搬業(yè)山的債經(jīng)芒營(yíng)廟業(yè)延績(jī)宿，撓反灑映緞企扮業(yè)吩的醫(yī)競(jìng)宋爭(zhēng)讀地悲位指，音需餅要搏把墻企架業(yè)愧的色主蝦要鞏財(cái)撇務(wù)陷指戚標(biāo)揉與程同遷行汪業(yè)睡的值平搭均繁指薄標(biāo)拍或斷同椅行喉業(yè)功的涂先艙進(jìn)中指睡標(biāo)渾進(jìn)啄行普對(duì)理比正分各析沃。（牢二由）艘歷糖史易標(biāo)尾準(zhǔn)體：通富過(guò)催分鋸析晉期植與虧所敘選傾擇浴的托歷專(zhuān)史徐標(biāo)礎(chǔ)準(zhǔn)講的濤有招關(guān)嘩指它標(biāo)爛值胞的獨(dú)對(duì)博比予，蛇可地以緞從松中留比怖較塞差闊異汽，詠及暴時(shí)切發(fā)搜現(xiàn)泊問(wèn)泉題羊，糖分緣瑞析域原恩因尤，而以浩改揉進(jìn)塘工炸作呀。（傍三譽(yù)）量預(yù)黨算穗標(biāo)勤準(zhǔn)湯：把楊實(shí)桑際旺數(shù)武據(jù)識(shí)、問(wèn)實(shí)由際腐比葡率藥與竄預(yù)鑒算批標(biāo)寶準(zhǔn)乞相拜比認(rèn)較嗎，槳可戶(hù)以忽對(duì)壓企擾業(yè)持完待成口預(yù)癢算品、筐計(jì)侵劃犁或唐實(shí)辱現(xiàn)陷目參標(biāo)展的鴉情破況鬼進(jìn)衫行殿分蠅析油和現(xiàn)判收斷雖。（燃四低）頑經(jīng)筋驗(yàn)繼標(biāo)劣準(zhǔn)渣：麻根傅據(jù)徑大起量陵的棉實(shí)幅踐稻經(jīng)廳驗(yàn)吸的遭檢稅驗(yàn)租取逝得嗎的宵標(biāo)在準(zhǔn)是。三渣、鴨財(cái)珍務(wù)壟報(bào)耀告啦分樣析像的竹程棵序（接一犬）步財(cái)珠務(wù)個(gè)分膚析驕信槐息麥搜懇集拿整挽理等階推段1寇、紙明堵確輪財(cái)拌務(wù)同分券析職目絞的2暮、躺制尾定賣(mài)財(cái)性務(wù)猾分枕析燈計(jì)潑劃3饞、秒搜房誠(chéng)集棉整慌理膽財(cái)禮務(wù)杯分普析秤信窄息（蛾二雄）波戰(zhàn)崗略幟分經(jīng)析晶與顯會(huì)登計(jì)耀分仇析俘階預(yù)段4兩、顛企慣業(yè)芳戰(zhàn)冠略肅分岸析遲：其蔑實(shí)姓質(zhì)鄉(xiāng)豐在泡于刃通撿過(guò)根對(duì)瓶企合業(yè)躁所某在哄行騎業(yè)鋪或首企蠅業(yè)旦擬楚進(jìn)肢入代行治業(yè)阻的魂分關(guān)析度，葵明之確漫企腔業(yè)國(guó)自愧身尤地銅位綢及抽應(yīng)祖采麻取傍的迷競(jìng)謙爭(zhēng)攪戰(zhàn)浮略似，辱以寫(xiě)權(quán)咬衡桿收女益婦與糊風(fēng)渣險(xiǎn)鳥(niǎo)，租了恐解以與秧掌換握灣企腰業(yè)辰的駱發(fā)益展奧潛稀力伐，肅特隱別魔是鉤在燃企論業(yè)作價(jià)述值覺(jué)創(chuàng)現(xiàn)造敢或此盈身利旦方內(nèi)面險(xiǎn)的躁潛粗力搞。5騰、費(fèi)財(cái)昆務(wù)竹報(bào)伶表赴會(huì)津計(jì)熟分勾析脖：會(huì)迷計(jì)曠分躬析慌的蹈目犁的獲在馬于虎評(píng)從價(jià)收企緣瑞業(yè)直會(huì)擦計(jì)島所序反司映若的蹤蝶財(cái)課務(wù)浩狀枝況衡與貨經(jīng)巧營(yíng)宋成畜果眾的列真鞋實(shí)霧程丈度決。所會(huì)麻計(jì)階分摔析權(quán)的擊作門(mén)用兩，營(yíng)一蓄方雨面類(lèi)通皆過(guò)皂對(duì)符會(huì)攀計(jì)吵政黃策萍、配會(huì)勝計(jì)執(zhí)方尋法坐、員會(huì)摟計(jì)救披厲露怖的錦評(píng)券價(jià)色，尋揭劇示櫻會(huì)帳計(jì)帥信釣息糕的余質(zhì)縮慧量經(jīng)；囑另啞一脊方嫂面監(jiān)通區(qū)過(guò)籮對(duì)色會(huì)傻計(jì)傭靈劉活宗性屑、但會(huì)宮計(jì)膊估袍計(jì)味的垂調(diào)賽整舒，剩修威正殺會(huì)林計(jì)晴數(shù)紋據(jù)殃，榴為錫財(cái)累務(wù)始分旅析東奠偽定偶基胸礎(chǔ)育，亦并懇保吐證來(lái)財(cái)蹲務(wù)塵分嚼析惹結(jié)露論營(yíng)的患可吃靠戚性愛(ài)。（廉三陪）共財(cái)俊務(wù)令分把析瞇實(shí)霞施蓬階非段6展、該財(cái)校務(wù)扶指恭標(biāo)譜分責(zé)析7堵、坑基訂本鏈因蔬素接分出析（間四河）輛財(cái)雨務(wù)勒分翻析摟綜住合階評(píng)脹價(jià)暈階悉段8那、披財(cái)灑務(wù)串綜布合謀分賽析雕與遣評(píng)購(gòu)價(jià)9秀、等財(cái)啞務(wù)繞預(yù)卡測(cè)涉與飯價(jià)洞值攔評(píng)與估1詳0遷、倉(cāng)財(cái)?shù)?wù)凍分眼析聞報(bào)臥告第委三疫節(jié)柜財(cái)摟務(wù)滲分臨析孩的飾基歷本伐方作法財(cái)宮務(wù)位分等析壤的瓶常淹用厲方烏法衰有銅比賠較逆分否析劈燕法撐、庸結(jié)悔構(gòu)捷分妨析織法回、抄趨驢勢(shì)萌分火析敵法區(qū)、博因浴素薯分精析旺法禿、我比及率壓分抄析伙法秩等肅。一排、妄比仔較投分莫析堂法（料一村）比但較表分售析框法嬌的攻含號(hào)義比茂較太分孕析伏法風(fēng)是燒財(cái)字務(wù)猴報(bào)匆告望分協(xié)析義中法最社基很本騰最凝常扶用型的有一捐種特方蜻法哄，夜它商是黨指謙將派兩睬個(gè)呢或臺(tái)兩講個(gè)叛以蘿上農(nóng)相挽關(guān)話經(jīng)踏濟(jì)瓣指貴標(biāo)蛾進(jìn)疑行博相桑比只較化，山確鞠定悉其巡壽差系異餡，肉并謊進(jìn)偶行頭差剖異維分紡析勾或奇趨證勢(shì)扭分彼析己的釋一置種唉分環(huán)析拔方絕法崗。（昨二勻）博比革較犬分章析該法輝的顛形醉式1訴.依諸據(jù)市比耽較鉤的建參蓋照憑物懷不部同張，捎可謀以塘分飄為侄三鋪種瞎形搶式昆：習(xí)即愛(ài)本礙期便實(shí)束際烤指世標(biāo)敗與貓預(yù)岡算強(qiáng)指棒標(biāo)主相播比低較閥、透本奧期配實(shí)登際架指唯標(biāo)呈與配歷辰史談同兼期謠指百標(biāo)蜻相數(shù)比筍較掌、瘋本螺公污司喊實(shí)峰際歐數(shù)愉據(jù)尚與質(zhì)國(guó)部?jī)?nèi)禿外量同疫行盼業(yè)鎖先慮進(jìn)駛水彈平霜或乖同乖行跌業(yè)驅(qū)平肥均庫(kù)水伶平艷比士較。2．依筒據(jù)略指盾標(biāo)樣數(shù)乞據(jù)活形何式易的丑不殺同串，濃比聲較脾分尚析大法維可慌分罩為爺絕獻(xiàn)對(duì)序數(shù)材指扯標(biāo)肅的長(zhǎng)比鏡較羞與攻相辛對(duì)姐數(shù)咳指適標(biāo)槍的樣比需較計(jì)兩饒種奏形想式。3．依少據(jù)另具童體踐比開(kāi)較已方拌法轟的翠不黑同筆，嬸可霞分臘為溜水燭平婦分韻析續(xù)法斤與瓶垂像直揪分字析穗法汗兩灘種漂形崖式。（彎1酷）起水株平諒分續(xù)析冤法水任平雷分橡析個(gè)法旅也禾稱(chēng)受橫著向隊(duì)比幻玉較拿法皆，緣瑞是毀指食將線反豬映及公晉司柏報(bào)蹦告敢期曬財(cái)偽務(wù)軟狀吧況百的董信這息睡與域反減映闖公謠司較前玻期標(biāo)或側(cè)某湊一顏歷遣史箭時(shí)歪期遷財(cái)手務(wù)聾狀集況孩的層信稿息任進(jìn)衡行綁對(duì)長(zhǎng)比徒，炊觀狂察殖這家些店項(xiàng)題目啊的威變池化金情解況汽，山用證以左揭器示昂這療些秩項(xiàng)耽目牙增診減掙變亞化煩的織原獲因罵與押趨銀勢(shì)常的壯一吐種殼財(cái)訪務(wù)舟分諸析銅方喪法亡。(士1污)拐絕蜻對(duì)止數(shù)株的忘比既較縣分弦析(悼2愈)漏相乒對(duì)鋤數(shù)細(xì)的哭比饅較慮分弓析增惱減勿變胞動(dòng)聞百窄分匠比峰、孫比記較閑差萍異棗分享析幫法—酬—肝兩乳個(gè)樂(lè)數(shù)波據(jù)辣之罩間聯(lián)進(jìn)噴行嘉比帳較探。變損動(dòng)總差殺額犧=步本盼期杰金吹額黨－耽比判較潑標(biāo)驢準(zhǔn)唉金計(jì)額變副動(dòng)貨百既分鳳比噴=糾變資動(dòng)?jì)尣罱茴~雙/器比防較椅標(biāo)抬準(zhǔn)腥金殿額咳×僅1捷0割0罷%比芬較婆標(biāo)械準(zhǔn)俱金艱額責(zé):支可旺以老是頁(yè)計(jì)辣劃盲數(shù)到、莖上互期紅數(shù)蓬、聽(tīng)企驕業(yè)驚歷軌史慰最慕好池水擁平挎、卻行信業(yè)灣平篇均爬值破、徹行壇業(yè)柔先獻(xiàn)進(jìn)附水塘平膚、蘭競(jìng)居爭(zhēng)補(bǔ)對(duì)勵(lì)手窗數(shù)棉據(jù)綢等華葉能付公擋司臟資母產(chǎn)些負(fù)尖債課表悼分驚析9瓦2冒.邁8寧8指%1風(fēng)4哭,咸8么0芝0者,隔8落1刪3控,焦3配2開(kāi)63等0商,里7沃3羞5卸,燃0仙2忙0州,萍7感7襯71摔5俗,恒9口3騙4惹,狀2愁0部7邊,邁4熄5濾1資瘡產(chǎn)著總潔計(jì)-錫1葬2顧.酬5央2據(jù)%-處2泊,午2冷8納8蒙,候9如9供01英5笛,楚9嗽9業(yè)4評(píng),洽0麥5慚21沸8踩,德2幣8螺3孕,餃0訴4編2其麗他裙資座產(chǎn)2故0膝.奴7釘1誘%4練7維,照8兄9吉5加,醒4疫4猜42完7訊9椒,公1宰7饅8笛,贏7裝0敢92券3仆1孫,礦2賣(mài)8夾3山,耀2奶6根5無(wú)貼形急資前產(chǎn)1施1烤6鐘.俯4買(mǎi)9陜%2雄,警0斷7浸4字,源1搖8徐6咽,騾0將8秋03被,掉8梁5居4騙,叨7內(nèi)2音6醫(yī),茅7深1胳21堤,姜7陽(yáng)8快0忘,稅5身4搭0右,罪6依3寸2固棕定駁資拒產(chǎn)-孝2抵4敲.獵2溪3蛾%-提3哭0勸3紙,相8驅(qū)4汽9捏,后7羅6菜09絨5健0洞,牧3絲式5蓮1或,棋4旋1流61龍,旗2因5呀4晴,貫2怨0稈1抱,領(lǐng)1聰7留6長(zhǎng)提期放投平資9丘6變.菜0愿1撫%1挺2戀,糕1柏4很5患,降1烘7姻3苦,跳2復(fù)4露02個(gè)4織,堪7喚9勺5拒,田0撓7狠2窄,漸5劃7套61汪2聞,繩6碗4未9束,穩(wěn)8綿9鈴9藍(lán),騾3驚3精6流睜動(dòng)陰資歷產(chǎn)變魄動(dòng)歉率變虛動(dòng)拜金符額佳（柱元沃）2扁0池1鎮(zhèn)0價(jià)年叛（蹤蝶元領(lǐng)）2嘩0燙0下9蘋(píng)年湯（喉元鎖）資齊產(chǎn)（須2配）軌垂始直銅分脊析趟法縱境向暢比宴較遙分蜂析錘法暫又冠稱(chēng)始比教重牲分暫析挺法奔、傷垂層直拋分紀(jì)析倚法斤、霧結(jié)持構(gòu)勵(lì)百居分個(gè)比狐法家，夠即矮以要資境產(chǎn)綱負(fù)動(dòng)債雜表滅、懇利遍潤(rùn)票表何等祖財(cái)弊務(wù)用報(bào)姿表事中橋的厘某市一饒關(guān)秘鍵以項(xiàng)信目憐為巧基野數(shù)親項(xiàng)胃目扣，盯以鑼其矩金塊額示為害1遵0揪0闖，陵而角將腸其缸余柄項(xiàng)姿目撒的布金老額聯(lián)分榨別糧計(jì)溉算誤出宋占嶼關(guān)臺(tái)鍵魯項(xiàng)墨目泉金呀額怖的濤百監(jiān)分除比喚，筋這趨個(gè)抱百藍(lán)分奏比孩則捕表炊示確各就項(xiàng)曠目亞的唉比辯重皆，覆通核過(guò)淋比壘重聲對(duì)炊各槍項(xiàng)她目卡作撐出渣判勺斷猶和精評(píng)你價(jià)倦。結(jié)起構(gòu)殲百娃分輪比步=量部謝分湯/捕總訊體仰×汪1伏0淚0教%資衣產(chǎn)提負(fù)織債江表曉通碧常共以單資號(hào)產(chǎn)器總虹額麗為等總堆體遭，會(huì)利醋潤(rùn)播表翠通姓常通以線銷(xiāo)刺售途收紫入蒜為可總狹體早。它請(qǐng)與望水連平先分表析豆不虎同王，蘿它焰的發(fā)基摘本喝點(diǎn)統(tǒng)不胸是看將鴉企欣業(yè)漁報(bào)勿告擇期孟的鵝分億析獻(xiàn)數(shù)樓據(jù)依直場(chǎng)接釀與月基廟期劃進(jìn)錄行弦對(duì)中比兄求猜出景增闖減撞變虜動(dòng)央量萌和情增俯減巧變聰動(dòng)頂率徐，智而化是鉗以權(quán)財(cái)蛇務(wù)進(jìn)報(bào)盯表管中材某宏一繭關(guān)鵲鍵蒼項(xiàng)主目畜為項(xiàng)基贈(zèng)數(shù)科項(xiàng)徑目剃，誤通婚過(guò)課計(jì)孫算喇報(bào)梯表圍中毫各刊項(xiàng)服目遇占聚基戶(hù)數(shù)皇項(xiàng)民目千的廈比及重崇或扮結(jié)敞構(gòu)傳，俗反脈映餡報(bào)儀表耳中壁的倉(cāng)項(xiàng)紡目羞與捎總捎體暫關(guān)且系鳳情侄況治及英其亡變箱動(dòng)膽情感況遍。恒懲豐暢公壁司貌資勿產(chǎn)夜負(fù)身債能表電結(jié)弄構(gòu)雹分虛析0首.單1猾5冠%0汗.勞1陵4拉%1腔6勵(lì)7允8棒9炸01澡5儉4縮慧0繡0范0貨禽幣慮資甚金1役1膠.孤2脆2舟%1妻5銳%1某2唯7偶7落8念0詳0拿01孫6諷8乏7堆4淋9風(fēng)9絞0應(yīng)團(tuán)收招賬宏款3叮0代.決6爹9吵%3匯1偵.鐮8專(zhuān)9趙%3扮4推9蠶3積2傳1威0嚇03勵(lì)5賊8愉8搖7液0處0蠅0存撕貨0欺.蹦1雨1腐%0哀.材0柿3志%1界2吼7理6庫(kù)0尿03賊4挽9勾0畢0預(yù)紐奉付日賬片款0栗.述2廊6孫%0瓜.歇2棄7腹%3費(fèi)0堅(jiān)0煙0自0漁03步0感0仁0栽0概0其故他稿流辟動(dòng)油資吵產(chǎn)0追.吉2欄6毛%0級(jí).道1霞8柄%3挑0拋0沙0拾0降02謎0賤0酒0籠0脂0長(zhǎng)民期復(fù)投炸資5歲6混.毛8劈燕8紅%5蘇2繁.貴2乎4麗%6劍4抵7宰5麗5捧0星0櫻05育8疑7律9來(lái)0堡0喂0模0固侍定悼資床產(chǎn)0畝.舊0關(guān)2橫%0跨.沒(méi)0席3稿%2肚3悲0冬0紗03仗5適0槽0粗0無(wú)恐形像資搶產(chǎn)0津.禍4密%0毛.琴2歌3雅%4士5買(mǎi)3賀0若0砌02兄5惱6寸0閘0宜0其夜他葬資劇產(chǎn)1雄0謀0跑%1詠0誰(shuí)0包%1趙1鹽3妹8棍3灑6友5哀9竭01廣1賠2誕5丈3報(bào)1再8杜9宏0資隔產(chǎn)頌總陽(yáng)計(jì)2焦0祝0練9堪年川結(jié)葵構(gòu)驅(qū)比2那0樸0膠8宏年似結(jié)亦構(gòu)扭比2閑0趨0貢9殲?zāi)?產(chǎn)0啦0雁8句年資克產(chǎn)（黎3怕)頌趨磨勢(shì)像分哪析哄法趨著勢(shì)倒分睬析貸法棟是撿根襯據(jù)顫企唇業(yè)驅(qū)連悼續(xù)糧幾部年廢或乖幾銅個(gè)堪時(shí)甲期毯的麥分懸析森資貴料居，妻運(yùn)站用趴指丸數(shù)萍或臂完刮成探率故的琴計(jì)視算閑，付確蔑定旨分淺析啞期卸各鑼有咳關(guān)誕項(xiàng)冠目友的塔變挑動(dòng)深情盼況倍和緒趨嚴(yán)勢(shì)掠的群一光種蕩財(cái)肉務(wù)筑分市析沾方際法眠。漂趨未勢(shì)挑分遣析辨法四的艙一登般辟步淚驟減是均：第拖一怖，匠計(jì)恰算后趨告勢(shì)痛比封率股或戚指遺數(shù)益。第寶二冬，細(xì)根儲(chǔ)據(jù)對(duì)指哨數(shù)喊計(jì)勒算詠結(jié)霧果抽，滾評(píng)各價(jià)考與證判服斷喜企隸業(yè)挺各晃項(xiàng)君指云標(biāo)孫的消變劑動(dòng)傷趨典勢(shì)柳及直其鑒合煮理?yè)粜燥暋５诖淙?，捆預(yù)堤測(cè)南未羽來(lái)辟的泄發(fā)程展當(dāng)趨獎(jiǎng)勢(shì)最。（滅一號(hào)）夢(mèng)定額基廢比槽分危析冰法分妹析室期匠某播指這標(biāo)潛數(shù)碎值定狐基常發(fā)墳展暫速摸度韻=縮慧固父定艇基廉期為某扣指虹標(biāo)過(guò)數(shù)贊值（宋二遠(yuǎn)）惜環(huán)棄比火分杯析賺法分榨析半期蹈某蒼指擴(kuò)標(biāo)板數(shù)桿值環(huán)相比暈發(fā)亂展合速折度零=偵前睬期龍某簡(jiǎn)指騎標(biāo)者數(shù)遼值例嗚：謠北廈方潛公燙司朗2瘦0搜0昂6慚年厘—伏2乖0腿1玻0寒年循銷(xiāo)篩售善收恭入出和轟凈窯利栽潤(rùn)想金倆額完如喪下映表晚所速示愿：2006年2007年2008年2009年2010年銷(xiāo)售收入45005000500058337200凈利潤(rùn)450500400700900要容求柜：傲分?jǐn)绖e輔按拖定始基屠比拋分凳析捐法知和值環(huán)景比辨分帝析氧法念計(jì)汁算雅北厭方紫公兼司瓣2閃0遙0躍6哀年姿—蘿2駝0受1房誠(chéng)0甚年威銷(xiāo)裳售剩收紗入忽和濫凈絹利淺潤(rùn)伍趨涉勢(shì)悉分弟析祖表剪（演以桶2插0挨0衫6匠年飼為零基探期循年段度鵝）敵。（怪單撇位軟：繞萬(wàn)千元鼓）定典基竊比項(xiàng)分灰析對(duì)法北屑方必公芳司溉2答0陽(yáng)0便6兄—旁2莫0休1朋0貴年法銷(xiāo)鴿售狗收辛入悶和味凈尿利妥潤(rùn)榜定鋤基避比版趨始勢(shì)答分躍析群表（及以夕2接0泛0互6筑年拴為低基撿期寬年宜度理）凈堅(jiān)利豆?jié)櫧壎ㄔ伪壬⒂?jì)伙算妄：2論0輝0饞6筍年洲=伏4妹5褲0丑/躬4邀5威0側(cè)×松1妹0攤0粥%頂=味1冒0旗0牽%2設(shè)0許0欲7霸年得=恨5漠0狹0舟/址4開(kāi)5誘0琴×當(dāng)1積0沒(méi)0戴%樸=膠1眨1癢1竟.鴨1崖1筆%2仙0冊(cè)0韻8猛年幅=辣4取0咳0懲/女4僅5躺0穿×扛1醋0閥0息%會(huì)=貴8衡8壁.穩(wěn)8槽9擦%2璃0洲0昌9辭年些=蹤蝶7怕0妻0書(shū)/浪4賤5婦0例×覽1曠0刻0沉%捆=渣1幣5界5乞.恐5舊6賽%2匠0荒1模0箭年導(dǎo)=肢9蠻0趙0腐/披4鬧5霞0繳×庭1部0撈0轉(zhuǎn)%仔=稱(chēng)2字0瓦0裝%2006年2007年2008年2009年2010年銷(xiāo)售收入100%111.11%111.11%129.62%160%凈利潤(rùn)100%111.11%88.89%155.56%200%環(huán)仔比撇分勁析科法北么方產(chǎn)公稈司午2協(xié)0絞0偵6康—柔2配0如1蓬0后年兄銷(xiāo)挪售妹收恨入爪和巷凈笑利困潤(rùn)輕定救基捕比露趨拆勢(shì)讀分快析凈磨利獄潤(rùn)當(dāng)環(huán)宮比妨計(jì)糕算杠：2葛0盯0兇6稈年2駐0妄0怪7堵年淘=猜（軋5尾0兆0積-讀4興5宿0示）霉/饒4芒5支0層×膏1當(dāng)0欺0扁%旅=松1瞎1僚.燒1曾1苗%2諷0明0直8鐮年廈=稼（滅4恥0份0兼-跪5毒0憤0朱）倆/君5促0駛0逐×丸1悔0機(jī)0肥%巷=縣-唱2誤0哨%2慰0較0段9屢年將=致（棚7沖0狠0井-惡4酒0役0燃）舅/液4迎0腦0循×示1月0撤0色%利=助7亡5焦%2謙0信1偶0嶺年避=罰（權(quán)9應(yīng)0屢0色-路7端0面0追）前/液7痛0納0榜×務(wù)1謙0養(yǎng)0球%背=舟2鉤8胃.事5嚴(yán)7舒%2006年2007年2008年2009年2010年銷(xiāo)售收入---11.11%0%16.67%23.44%凈利潤(rùn)---11.11%-20%75%28.57%二徑、蹤蝶比董率哥分鬼析凱法比挖率銷(xiāo)分姨析胡法俱是將利渾用嚼指鉆標(biāo)固間凱的巖相印互鍋關(guān)阿系坑，臥通方過(guò)碼計(jì)押算邀比磚率炊來(lái)巴考?jí)|察倦、方計(jì)刷量鍬和嶺評(píng)令價(jià)宜企雁業(yè)暴經(jīng)匪濟(jì)吐活孟動(dòng)匙效枕益鮮的階一丹種朱方蕉法壩。布比江率疫是更一餓種籌相易對(duì)圓數(shù)掀，社它擦揭法示貸了勺指籍標(biāo)砍間圣的石某噸種返關(guān)趟系埋，畢把時(shí)某任些量用高絕梨對(duì)潑數(shù)鞏不管可縱比茫的褲指侄標(biāo)玻轉(zhuǎn)洗化字為良可界比盜的毯指寫(xiě)標(biāo)宵。根衰據(jù)眠分她析評(píng)的罷不想同歐內(nèi)睬容慮和得要鉛求遼，膚比雷率井分的析姓法談主嫂要涼分朗為勺相挨關(guān)翁比籮率尚分化析尚和惰構(gòu)般成鉗比延率譽(yù)分雞析母兩午種享：翅。類(lèi)巷型畜：逆獲令利怎能弓力艇比把率粒；第償神債謠能梢力插比周率帝；呼營(yíng)義運(yùn)相能臣力酒比響率弄。在糊運(yùn)垮用告比朗率麥分掉析片時(shí)巴，法一傘個(gè)殘十舉分鵲重它要框的窗程僑序慚是鈔必潛須毛選祝擇稱(chēng)有籠重拜要癥聯(lián)治系采的鐘兩敬個(gè)沒(méi)或徒兩眼個(gè)尚以戚上刮項(xiàng)限目拆金巴額沒(méi)之托間柔的洪有屈用令比券率廚。筒在焦選游擇關(guān)前貿(mào)，慰必貍須挪肯屆定腔被津選沖擇栽分角析涌的捏不般同鑼項(xiàng)竄目渣之膽間沾確壩實(shí)衫存斗在菊著婦重隙要咽的子聯(lián)諷系息，代因緞為柴任耕何煙不慮相揉關(guān)浩連東的塞金況額客之傻間吊的看比衛(wèi)率砍都霜是謹(jǐn)毫室無(wú)帳意盞義冶和泥起圓不建了協(xié)任焦何搜評(píng)植價(jià)毅和油分餓析境作禾用袋的娘。三稍、燥因椒素丑分蔽析遮法（才1冒）粗含綢義策：構(gòu)確枕定扮影鄉(xiāng)豐響使因謎素桌，螺測(cè)豈量道其理影映響朋程救度位，尚查拾明涉指覽標(biāo)刊變葵動(dòng)劉原陷因愿的唯一荒種售分讀析長(zhǎng)方境法研。（酬2繼）吃方些法堡：歐連卷環(huán)宣替界代歲法鎖、版差國(guó)額唐計(jì)宣算撇法區(qū)。魚(yú)連登環(huán)看替扁代感法謊：繳指哈確地定蝴影浩響紛因烘素屈、民并包按潛照瞞一殊事架實(shí)排上雨的拖替廉換趨順挑序簡(jiǎn)逐芒個(gè)挨因罩素貓?zhí)嫣Q增，遲計(jì)頸算煌出葉各分個(gè)露因蠟素伙對(duì)碌綜梢合朋性婆經(jīng)材濟(jì)痛指欲標(biāo)桶變迎動(dòng)朋程掏度趣的明一歐種欠計(jì)潔算轎方欺法屈。碗差鵲額譽(yù)計(jì)縣算蘆法招：巖是到因容素?cái)_分井析嗽法題在談實(shí)享際筑應(yīng)粉用豪中吸的恢一透種仰簡(jiǎn)駕化妙的段形兇式命.1趙.蛋連添環(huán)市替增代青法假?gòu)U定浴某導(dǎo)項(xiàng)銜財(cái)五務(wù)界指萬(wàn)標(biāo)拿A艦的尋影墳響科因譽(yù)素鄭為彼a芹、憲b執(zhí)、汗c伙三餅個(gè)逆因溫素陶，順對(duì)勒差犧異額析的礙影炎響梯與奶該削財(cái)訊務(wù)欄指授標(biāo)明的系關(guān)預(yù)系后為陽(yáng)乘輪積懸關(guān)兇系性，閱即甲：計(jì)折劃堪指何標(biāo)掘AO=菠aO×稻bO×樣cO實(shí)露際掠指滋標(biāo)患A講n瓶=蛋an×正bn×言cn實(shí)堵際悼指刑標(biāo)強(qiáng)與唯計(jì)意劃淹指形標(biāo)妖的桂差拳異善=A朗n廁–因AO=項(xiàng)X各概因槽素煮對(duì)斧上咐述扁差益異釣的普影呀響但程謹(jǐn)度變:計(jì)雅劃陷指誼標(biāo)忘AO=注aO×迷bO×幸cO①第飲一饑次殘?zhí)鎴A代=an×飽bO×浴cO②第睜二辱次辱替配代=an×籮bn×喘cO③第氣三橋次德替豪代=an×場(chǎng)bn×濫cn④An對(duì)喊差喪異乓額棕的洪影潮響撥=寄②繪–宋①?gòu)V=粒X1bn對(duì)昨差跳異伯額拴的次影閉響榜=異③佛–執(zhí)②吼=允X2cn對(duì)依差僅異猾額各的俗影棒響浸=籠④哨–啄③暖=挑X3全賠部連因下素鏡的玩影伍響=X1＋廢X2＋擠X3=枕X例燦：工某界企醒業(yè)五本鞠月姿甲間產(chǎn)剃品胳材秀料桿的慚消央耗刺如句表能所繁示蜻：要犁求竟:輕分罪析烏甲嚷產(chǎn)乖品鍬材狠料快成柔本著節(jié)納約市1心1刪7邪.魯6笨元餐的遇原騙因棒.項(xiàng)目產(chǎn)量（件）單耗（公斤/件）單價(jià)（元/公斤）總成本計(jì)劃成本100351500實(shí)際成本903.24.81382.4差異-117.61拒.摧連崖環(huán)禍替槐代瞞法1笨）材赴料辜費(fèi)頂用壩