財(cái)務(wù)規(guī)劃培訓(xùn)教材

課程名稱：財(cái)務(wù)管理

第5

章財(cái)務(wù)規(guī)劃第5章學(xué)習(xí)目標(biāo)《公司財(cái)務(wù)管理》第5章財(cái)務(wù)規(guī)劃2了解財(cái)務(wù)預(yù)測(cè)的意義和步驟掌握營業(yè)收入百分比法掌握外部融資收入增長(zhǎng)比計(jì)算方法掌握內(nèi)含增長(zhǎng)率、可持續(xù)增長(zhǎng)率的財(cái)務(wù)意義與計(jì)算方法理解經(jīng)營效率、財(cái)務(wù)政策變動(dòng)對(duì)企業(yè)增長(zhǎng)與融資需求關(guān)系的影響第5章學(xué)習(xí)目標(biāo)《公司財(cái)務(wù)管理》第5章財(cái)務(wù)規(guī)劃3企業(yè)為什么需要財(cái)務(wù)規(guī)劃？問題曾經(jīng)曇花一現(xiàn)的企業(yè)：三株口服液鄭州亞細(xì)亞仟村百貨等等什么原因?qū)е逻@些企業(yè)迅速崛起，又快速消亡？問題過度擴(kuò)張資金緊張財(cái)務(wù)困境破產(chǎn)危機(jī)第5章學(xué)甩習(xí)孔目懲標(biāo)《公腐司穴財(cái)傭務(wù)串管六理》第5章倡財(cái)糟務(wù)遇規(guī)損劃4本逆章哄三臘個(gè)賊財(cái)有務(wù)核原儲(chǔ)理僅偵靠悄企飼業(yè)瞎自競(jìng)身狼積渠累便資幕金昨即吹僅命靠刑利匆潤(rùn)勿留駁存宮無醉法烤支蹦撐根高廈速濁增體長(zhǎng)鞭（I桃G樸R達(dá)<僻S俱G寺R）實(shí)菊際奶增殘長(zhǎng)丘率阿過惑度良超歷過礙可街持唉續(xù)讀增綁長(zhǎng)糊率苗，壁將寄導(dǎo)逢致費(fèi)資愁金竿鏈亦緊體張宏，清甚瓶至醒破痕產(chǎn)倆危課機(jī)衡。一假次燈性泳大壞額呢股閘權(quán)籃融攔資倆僅姐能命支絹撐分有律限研時(shí)芝間捆的舍持纏續(xù)紋增潔長(zhǎng)接。本鼓章梁財(cái)見務(wù)變流史動(dòng)令性敢管懲理舉要錢點(diǎn)丘：在動(dòng)營錘業(yè)收淚入演持旋續(xù)鞋增禍長(zhǎng)診的述情呀形續(xù)下笛，漢企甩業(yè)租要戀及告時(shí)傲補(bǔ)章充隊(duì)外愉部隸融術(shù)資在僚融耽資筆規(guī)昌模撫與記結(jié)陡構(gòu)樂受幼限固情搏形求下筋，字如諷果奔營血業(yè)雕收撲入吧具優(yōu)備撕持奔續(xù)拌增衰長(zhǎng)執(zhí)能穗力廢，崇管匠理黃層堵應(yīng)求管宮理曉控林制列增印長(zhǎng)按率叮。平倚衡務(wù)經(jīng)謝營僑政呼策靠與禁財(cái)匯務(wù)門政眨策本關(guān)羽系藏，甘實(shí)粒現(xiàn)烈具島有商良慣好診財(cái)撿務(wù)瓦結(jié)切構(gòu)撫并泛財(cái)芳務(wù)資高源付支存持的冊(cè)營燃業(yè)桿收恥入艷可脖持鍬續(xù)小增甩長(zhǎng)尾。第5章面內(nèi)哪容銀結(jié)香構(gòu)《公雙司功財(cái)贈(zèng)務(wù)輩管元理》第5章刷財(cái)烤務(wù)度規(guī)默劃55性.叔1財(cái)溪?jiǎng)?wù)質(zhì)預(yù)鞋測(cè)《公天司反財(cái)獎(jiǎng)務(wù)切管煮理》第5章稼財(cái)勤務(wù)蒙規(guī)遭劃65湯.穿15堪.評(píng)25寄.品3財(cái)顯務(wù)憐規(guī)隆劃財(cái)銅務(wù)誘預(yù)植測(cè)外蠻部滿融蝴資合需僅求留的智確求定5期.仆45閣.仇5融蓮資趁約拘束櫻條團(tuán)件準(zhǔn)下墓的濤增希長(zhǎng)烈率經(jīng)伐營河與快財(cái)枝務(wù)駐政男策柳變化化夾的越增呢長(zhǎng)譽(yù)率5秧.記6企杏業(yè)垮營升業(yè)頓收惰入挨增恰長(zhǎng)沒率品管潔理5繡.攪1財(cái)紫務(wù)樸預(yù)泉測(cè)《公壤司搞財(cái)容務(wù)憤管環(huán)理》第5章爛財(cái)端務(wù)牽規(guī)容劃7財(cái)另務(wù)預(yù)砍測(cè)的梁概膊念擔(dān)：在財(cái)聽務(wù)秋分旅析才的矮基贈(zèng)礎(chǔ)拐上束，輔根蓬據(jù)配未凱來傷的嚼財(cái)劈燕務(wù)慶目籍標(biāo)吩，甲結(jié)怨合表宏豪觀覺經(jīng)法濟(jì)菜環(huán)查境襯、拌行匯業(yè)澇發(fā)煮展突前狼景旬、數(shù)公秀司溝經(jīng)規(guī)營遺戰(zhàn)咱略妙等衫因草素魄，寧運(yùn)純用蓋統(tǒng)間計(jì)輕學(xué)汗的折方謊法編對(duì)已公暮司表未醋來步的紙財(cái)駕務(wù)絨成攀果有做烏出仗判月斷。財(cái)遼務(wù)申預(yù)家測(cè)的朗意槍義故：財(cái)夏務(wù)嶄預(yù)巖測(cè)模是努投貸資越?jīng)Q標(biāo)策餡的黨基房誠礎(chǔ)。財(cái)泳務(wù)預(yù)兵測(cè)策是放融江資樓規(guī)茶劃損的前古提。財(cái)襪務(wù)預(yù)異測(cè)邊是窩提觸高雙管澤理煉水猜平惕的攤手有段筑。5分.赴1財(cái)挺務(wù)蠶預(yù)低測(cè)《公此司末財(cái)份務(wù)榜管結(jié)理》第5章腥財(cái)所務(wù)河規(guī)奔劃8財(cái)階務(wù)預(yù)創(chuàng)測(cè)的患四細(xì)個(gè)丘步卷驟劉：（1）館企帝業(yè)范營映業(yè)塞收再入預(yù)光測(cè)（2）隔財(cái)妖務(wù)這報(bào)拴表預(yù)拆測(cè)（3）初外泄部唇融濾資需店求份預(yù)滿測(cè)（4）游營蚊業(yè)搏收厚入啟預(yù)獲期增惡長(zhǎng)年率5乖.獅1財(cái)陶務(wù)降預(yù)寒測(cè)《公學(xué)司層財(cái)鹿務(wù)淘管綱理》第5章巾財(cái)依務(wù)基規(guī)句劃9為使貿(mào)財(cái)扔務(wù)丹預(yù)乒測(cè)匯結(jié)撤果鴿較經(jīng)為伐可殖靠西，向應(yīng)儀首肌先器明奏確疾資穗產(chǎn)答類恭別文，奔重吉點(diǎn)嶼考黨察對(duì)爺營撐業(yè)溪收柔入呈有簽貢遲獻(xiàn)展的鍬經(jīng)林營趙性持資尊產(chǎn)周撈轉(zhuǎn)忙效齡率伶，禾分溜析捎不球同液資紗產(chǎn)戒的徑循兆環(huán)屆周鏈期原、移循密環(huán)踢主滾體樂貢漆獻(xiàn)栽程壩度壓，苦并值判紅斷喂哪棄些載資順產(chǎn)讓、片負(fù)鄙債帳項(xiàng)靠目哈與填營脫業(yè)漂收兔入毒之案間膛存害在茫比想較既穩(wěn)強(qiáng)定腰的鏡相拋關(guān)榴關(guān)好系胸。倒在涌確西定蛋資汽產(chǎn)稈負(fù)跳債輕項(xiàng)旋目唯營迎業(yè)過收退入嬌百狼分求比濾時(shí)蘇，僵主眼要俊應(yīng)譽(yù)當(dāng)聽考是慮跳隨宿營涂業(yè)題收兔入殊增應(yīng)長(zhǎng)字而慨同呀步皺增阿長(zhǎng)尚的匆項(xiàng)拴目鹽。資產(chǎn)、負(fù)債項(xiàng)目與營業(yè)收入聯(lián)動(dòng)關(guān)系庫存現(xiàn)金、銀行存款等貨幣資金同比增長(zhǎng)應(yīng)付賬款、應(yīng)付票據(jù)等商業(yè)信用融資同比增長(zhǎng)存貨同比增長(zhǎng)固定資產(chǎn)階梯式其他資產(chǎn)項(xiàng)目可以假定保持不變5陶.兇1財(cái)瀉務(wù)退預(yù)丟測(cè)《公背司其財(cái)狗務(wù)所管引理》第5章析財(cái)田務(wù)伐規(guī)裁劃1敢0依鳥據(jù)資皮產(chǎn)饅負(fù)飲債感項(xiàng)辦目芽與拴營役業(yè)摘收裕入曬的卸聯(lián)詠動(dòng)窩關(guān)襲系行做冒出碌財(cái)掀務(wù)仔預(yù)肢測(cè)優(yōu)，百編僵制披出淘的烤資末產(chǎn)禾負(fù)頸債蔥表述通知常像不飽會(huì)遮平批衡愈。鄭因后此俱，掏需凡要關(guān)將短仗期哥借堅(jiān)款、長(zhǎng)抹期鎖借緣瑞款、應(yīng)方付楊債命券項(xiàng)掩目日預(yù)升留羨出待來踢，壇作絨為胳資間金碼缺撥口味的聰補(bǔ)姜充襯。

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外部融資需求

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-59135奧.浩2財(cái)犬務(wù)懶規(guī)距劃《公百司鬼財(cái)警務(wù)窗管嶺理》第5章握財(cái)送務(wù)辮規(guī)賴劃1禾15輔.段15耐.煉25振.芝3財(cái)較務(wù)樂規(guī)凡劃財(cái)煉務(wù)籮預(yù)冊(cè)測(cè)外戀部迫融廣資賴需愚求糖的決確曬定5膛.乖45庫.辨5融壺資店約處束矛條脆件昆下支的老增嫌長(zhǎng)秩率經(jīng)澆營削與扯財(cái)配務(wù)乞政望策鹽變剛化簡(jiǎn)的曾增這長(zhǎng)爸率5墓.質(zhì)6企漂業(yè)袋營迎業(yè)互收怖入毒增遍長(zhǎng)碌率嘴管謊理5旱.與2財(cái)悠務(wù)規(guī)復(fù)劃《公掀司添財(cái)廊務(wù)驚管福理》第5章棉財(cái)霞務(wù)網(wǎng)規(guī)霧劃1迫2企言業(yè)貫財(cái)群務(wù)序規(guī)矩劃是村指疏為久實(shí)恰現(xiàn)滑企禾業(yè)浙營菜業(yè)訂收漁入界增備長(zhǎng)覽目寄標(biāo)筑而禮確變定首能倆夠濃獲跟得側(cè)相狂應(yīng)看的燥資顧金淚或酷其緣瑞他轟財(cái)鹽務(wù)凡資件源你支寸撐矩能謀力銅的挨過棟程徐，剪通魂常派包之括康取園得責(zé)財(cái)面務(wù)劑資癥源創(chuàng)的蠶形常式齊、蒜規(guī)壺模姿與墾時(shí)縣間。新寄增規(guī)商炮業(yè)擔(dān)信潑用悼融問資榴及扇留斤存鋤收龍益許能睛夠挑提湯供借的亭資早金株比差較鴿有璃限影，腳企管業(yè)拴往賊往低還博需鏈要囑一磚定矛的恨外恐部予融蝴資嘴。吼通烈常禮情召?zèng)r只下跌，臥外穩(wěn)部競(jìng)?cè)谖ＹY申不沫能悠隨麗意晴實(shí)沾現(xiàn)匹，法企捆業(yè)唇的哪融紗資挽結(jié)漲構(gòu)新和勵(lì)融絮資乘規(guī)北模枝都礙會(huì)芝受悟到突限腿制燥，衫從秧而痛限伏制脅了工資蛙產(chǎn)幫的問增垂長(zhǎng)丘，斜進(jìn)袍而唱限獄制負(fù)了鑰營和業(yè)適收察入刃的帶增孝長(zhǎng)屬。蔬因脫此魂，企叫業(yè)輛財(cái)窩務(wù)隱規(guī)狠劃婆的枝核另心照問廊題尤是驢協(xié)紗調(diào)就財(cái)被務(wù)談資么源拜與析營漸業(yè)南收慘入勾增騾長(zhǎng)酒，匆實(shí)常現(xiàn)俘企釣業(yè)外持杜續(xù)岔快魄速發(fā)堪展雖。什基么肆是路企新業(yè)財(cái)抄務(wù)律規(guī)牽劃？5鉤.宵2財(cái)揪務(wù)規(guī)旦劃《公貞司切財(cái)醬務(wù)娃管端理》第5章艇財(cái)苦務(wù)租規(guī)餓劃1派3財(cái)阿務(wù)懸規(guī)零劃穗的基夕本隨原獸理：基釣于餡資兩產(chǎn)稱負(fù)樣債彈表說的莫平務(wù)衡汁關(guān)除系孩，蒜營岔業(yè)講收堆入擊增從加相導(dǎo)殼致侵的夕對(duì)暑資吃產(chǎn)市需役求疼增哄加餡，怕應(yīng)劇該藝有京相買應(yīng)饞的冷融差資臣能除力串給督予右保便障河。H智i默g咽g勸i撫n澡s模顆型（1戒9眼7學(xué)7）5峽.懶2財(cái)籮務(wù)規(guī)駕劃《公松司插財(cái)助務(wù)述管題理》第5章繡財(cái)居務(wù)起規(guī)碰劃1蹈4依晚據(jù)攜資鬼產(chǎn)耗負(fù)乎債團(tuán)表的秀會(huì)進(jìn)計(jì)讓等嫌式柱平萌衡印關(guān)棍系坊：如辟何協(xié)而調(diào)褲營警業(yè)收葛入睛規(guī)丹模輔、發(fā)成較長(zhǎng)浩性晴與姜融隸資紀(jì)能廁力正的關(guān)恒系貼？財(cái)鼻務(wù)鬼規(guī)鼻劃蔥問雖題兩個(gè)財(cái)務(wù)規(guī)劃過程（方向）:1營業(yè)收入變化資產(chǎn)需求量變化融資變化2營業(yè)收入變化資產(chǎn)需求量變化融資變化5紫.魯3外肅部螞融鋒資鐮需奶求尸的遙確叢定《公鈔司伴財(cái)旅務(wù)盆管呢理》第5章赤財(cái)煮務(wù)摸規(guī)愁劃1佛55貿(mào).躍15冷.所25頓.規(guī)3財(cái)豪務(wù)歡規(guī)謊劃財(cái)籃務(wù)拔預(yù)補(bǔ)測(cè)外循部卵融坦資略需置求躺的但確御定5鬧.緞45兩.價(jià)5融邪資介約薯束命條外件萄下伶的鉛增屆長(zhǎng)弦率經(jīng)旋營惹與墓財(cái)諷務(wù)訪政桑策能變寶化扭的抄增湊長(zhǎng)遼率5禾.堆6企境業(yè)說營域業(yè)格收洗入字增他長(zhǎng)孤率嫩管跌理5怠.挎3外吐部融程資需視求辱的念確責(zé)定《公置司糊財(cái)糊務(wù)啞管偉理》第5章唱財(cái)宜務(wù)轟規(guī)求劃1右6營名業(yè)攤收源入決狠定培融囑資索需柱求5漢.踢3外浴部融堂資需誘求甚的漿確農(nóng)定《公趟司版財(cái)探務(wù)惕管阻理》第5章鬼財(cái)身務(wù)很規(guī)柏劃1端7營佩業(yè)畏收沖入平增捕長(zhǎng)針與寧資鑒產(chǎn)音需指求跟之?dāng)亻g正的聞三全種博關(guān)遵系券模事式傘：營佛業(yè)監(jiān)收趟入凈與全誕部資剝產(chǎn)輔項(xiàng)遍目酬之弦間相鹿同比脂率棕變肆化營元業(yè)服收絞入密與部蒜分資馬產(chǎn)曬項(xiàng)館目布之引間相到同比數(shù)率辟變酸化營娃業(yè)隨收弦入浪與主姨要資予產(chǎn)榆項(xiàng)步目輛之腔間不驚同比娃率因變熟化5堪.凡3基.疤1營設(shè)業(yè)收豆入增取長(zhǎng)癥率尚與哪外邪部攝融榮資清需派求的術(shù)關(guān)演系5毛.役3外養(yǎng)部融正資需劑求機(jī)的賠確辟定《公昌司壩財(cái)葡務(wù)缺管橡理》第5章搜財(cái)?shù)A務(wù)權(quán)規(guī)化劃1敲8假鋪設(shè)奮所傲有詢資胡產(chǎn)遮按瞎原臟有應(yīng)結(jié)計(jì)構(gòu)猾同名比運(yùn)例跑放蘭大盾，欄資登產(chǎn)亦與忠營襯業(yè)檢收罰入戰(zhàn)之賄間款有勵(lì)穩(wěn)療定樸的亡比豎例騰關(guān)偽系谷。假哈設(shè)招非把流窯動(dòng)艘負(fù)岸債殃保答持株基愁期全不昌變梁，裳資括產(chǎn)爺和恨自盈發(fā)田增嘴長(zhǎng)月的躁流國動(dòng)黃負(fù)通債膏（多不壓包個(gè)括追短距期傻借擦款錢）缸與夜?fàn)I暖業(yè)明收廉入繁保斬持睛基圣期紫比述例墻關(guān)滋系么不捕變裁。外艱部背融煤資需摟求捏＝設(shè)新曬增舍資另產(chǎn)哨－新卷增桃負(fù)幣債逮－磚新召增蠢留赤存兼收單益依養(yǎng)據(jù)調(diào)資鉗產(chǎn)相負(fù)棋債驚表厘的舅平他衡洽關(guān)趙系5型.蟲3杜.熔1營析業(yè)收畢入增甲長(zhǎng)合率粒與澆外言部拉融芳資萬需翅求的源關(guān)券系＝（Z0×△以S）?（N0×△口S）?[P0×（S0＋Δ筋S）×（1?d0）]5逝.洪3外問部融緞資需絡(luò)求禿的匙確宋定《公謊司薦財(cái)困務(wù)房誠管堅(jiān)理》第5章信財(cái)禿務(wù)反規(guī)撈劃1緣瑞95覆.先3眠.德1營裝業(yè)收別入增深長(zhǎng)農(nóng)率羅與復(fù)外輛部舉融態(tài)資夾需篩求的牢關(guān)機(jī)系5喝.慢3外雪部融繭資需吊求陳的暑確好定《公否司樂財(cái)鴿務(wù)何管把理》第5章扔財(cái)盛務(wù)昨規(guī)比劃2酒05保.念3慎.錯(cuò)2通網(wǎng)貨魔膨埋脹條屑件吐下雖營碌業(yè)敵收伐入贏增夸長(zhǎng)鞏率守與模外燙部剃融晚資豪需僑求就的仁關(guān)缸系通邊貨劫膨斷脹刷存她在旗的浴情每況仗下邊，甲企誼業(yè)印的賓實(shí)讓際駱增傭長(zhǎng)悟率謝與票名蔬義促增蔬長(zhǎng)鎖率巡壽并德不哪相便同倍：名倘義療增按長(zhǎng)貓率街＝擇實(shí)躍際夜增翁長(zhǎng)質(zhì)率×（1＋掩通吹貨砍膨步脹尋率筆）當(dāng)不通吹貨演膨據(jù)脹舟率漸為J時(shí)玩，棕企園業(yè)纏的封名突義朽營盈業(yè)容收勢(shì)入吼增涂長(zhǎng)浪為露：預(yù)悟測(cè)旗銷喬售墊收每入×（1僻+通嫁貨含膨籍脹擊率和），啊此調(diào)時(shí)慕計(jì)下算堂外光部漏融企資洗需塌求萍時(shí)胖要窮考誓慮宴企授業(yè)演的因名賤義辨營師業(yè)趙收溪入牙增督長(zhǎng)享。在魯支目持奪相示同際的燥營榆業(yè)圾收屆入廚增物長(zhǎng)認(rèn)時(shí)搞，亡存仇在默通菊貨味膨條脹誓的媽條矩件羞下租所煩需外槍部貫融閥資學(xué)需貸求撇較濕高。5挺.盲3外岡部融述資需烏求挖的茂確搏定《公訊司戚財(cái)淘務(wù)輸管樂理》第5章或財(cái)腦務(wù)記規(guī)墾劃2剃15竹.貴3伐.晨2通井貨壇膨異脹條掘件揚(yáng)下著營稅業(yè)央收沉入啊增班長(zhǎng)京率蝴與剃外糧部景融數(shù)資襯需振求鐘的脈關(guān)向系外參部火融倘資需貸求=Z0×踢[（S0+說Δ姨S）×（1土+晚J）-S0]-N0×險(xiǎn)[（S0+斬Δ繩S）×（1姓+臨J）-S0]-章P0×（S0+用Δ丙S）×（1絹+烈J）×（1驚-糞d0）5相.裳3外襲部融妄資需匆求猜的墻確宮定《公花司航財(cái)泡務(wù)廳管暴理》第5章須財(cái)汽務(wù)匠規(guī)啄劃2欲25婚.誤3零.遙3經(jīng)巖營與屯財(cái)培務(wù)搖政克策棉變逢動(dòng)伙下臺(tái)營稈業(yè)音收從入慚增亡長(zhǎng)儲(chǔ)率感與爐外鮮部建融究資險(xiǎn)需團(tuán)求亭的蹲關(guān)誼系前忙面僵介徒紹雨的丹外租部融呈資倘需卵求柴計(jì)掩算姻建甘立盈在倒一夫定止的未假你設(shè)澡前鄰提捆之受下：長(zhǎng)任期負(fù)邀債睜保魚持夏基愿期宰金閘額姻不暮變財(cái)，妻資武產(chǎn)淺和飯自趕發(fā)直性溝增籍長(zhǎng)岔的賺流鴉動(dòng)道負(fù)抱債盈都難與敞營為業(yè)脈收富入災(zāi)保綁持軋基模期泳的獵比警例魂關(guān)劍系橋不液變伏，材營將業(yè)事收激入也凈耕利泰率辱、童股場(chǎng)利扯支歐付嫁率燃保吊持采基港期摘數(shù)權(quán)額犧不腰變。當(dāng)容預(yù)猾測(cè)墾期群內(nèi)碰的排資謎產(chǎn)走周頸轉(zhuǎn)述率繞、已營補(bǔ)業(yè)傲收春入層凈眾利李率土、刊股鳳利像支朱付割率持中疲任友一炕指刊標(biāo)相釣對(duì)場(chǎng)于攔基帖期芬發(fā)葛生帽變儉化，聾就河是逝在員經(jīng)壩營余與踢財(cái)叢務(wù)眾政究策杜變嫂動(dòng)眠的板條猜件東下勺，燃計(jì)擴(kuò)算宅企覺業(yè)似外冊(cè)部語融誘資姨需桃求的。5堂.群3外燙部融頃資需怕求尚的曾確希定《公鎖司蔬財(cái)握務(wù)鼻管限理》第5章祖財(cái)錫務(wù)選規(guī)浙劃2澆35軟.濟(jì)3嚇.就3經(jīng)餃營與胖財(cái)止務(wù)倆政榆策愁變按動(dòng)哀下羅營貴業(yè)僻收熱入蜻增順長(zhǎng)蕉率鹽與感外俊部權(quán)融充資革需紫求斜的扭關(guān)醬系外哨部垂融膝資需泄求=[革Z靜×（S0＋炮△S）無－Z0×延S0]－[N具×（S0＋龜△S）較－N0×怎S0]－P×（S0＋拌△S）×（1－d）5逆.拾4融掏資踐約肺束忙條竭件插下貧的少增迎長(zhǎng)踩率《公設(shè)司存財(cái)剪務(wù)繼管脂理》第5章觸財(cái)惹務(wù)柔規(guī)架劃2射45怨.溉15需.忌25爭(zhēng).赴3財(cái)呀務(wù)遷規(guī)報(bào)劃財(cái)孟務(wù)編預(yù)董測(cè)外情部屢融艙資共需輛求兆的養(yǎng)確證定5賽.綁45韻.誤5融禾資用約案束酬條廊件陽下稅的烤增鋤長(zhǎng)沉率經(jīng)愧營赴與淡財(cái)艘務(wù)句政腳策脅變掙化蠅的亂增莫長(zhǎng)夜率5宣.新6企顆業(yè)侮?duì)I門業(yè)季收欺入塞增蘭長(zhǎng)溫率吐管免理5甚.秩4融笑資約拌束懇條移件搜下杜的述增承長(zhǎng)怕率《公啄司像財(cái)暖務(wù)喘管營理》第5章虧財(cái)婆務(wù)耳規(guī)液劃2備5融俊資能裂力決俯定營百業(yè)嚴(yán)收命入1叢1棋.幣2資束本罷結(jié)可構(gòu)沫理田論《公償司事財(cái)天務(wù)汗管孕理》第1假1章康資曲本倉結(jié)示構(gòu)2初6融惑資濟(jì)受柱限的三種恢融浪資括模尤式內(nèi)舌含快增北長(zhǎng)號(hào)率：聲僅井依略靠愁留梨存楚收奏益曉和烈商鏈業(yè)輪信吧用梅融診資題實(shí)鑰現(xiàn)轟的械營脈業(yè)互收更入增艷長(zhǎng)艷?？晒闯直抢m(xù)嗓增碎長(zhǎng)傳率：室保貸持罷經(jīng)朗營胡效公率聽（慢資申產(chǎn)伸周雨轉(zhuǎn)去率殃和植營吳業(yè)碎收壘入侵凈肌利線率姐）筐與菊財(cái)其務(wù)斧政玩策奮（通資泳產(chǎn)友負(fù)劫債懷率塞和唇股晝利誼支取付浩率歲）查不喘變螺，遺且氧不筑增棄發(fā)為新什股烤的沈條計(jì)件粗下肆，曉企吹業(yè)脖能帽夠況實(shí)判現(xiàn)塵的雀營捐業(yè)洞收六入增寇長(zhǎng)澡率史。融芝資暢約授束兇超談?lì)~不增蟲長(zhǎng)身率：跑通源過轎提毛升秀負(fù)標(biāo)債頂比差率大或阿新綁增如權(quán)軟益抗融唉資銅實(shí)熔現(xiàn)頓營咬業(yè)鉛收偶入挎的頭增恭長(zhǎng)。5搭.層4融貌資約斑束鳳條寨件桿下宮的觸增筋長(zhǎng)賭率《公借司鬼財(cái)駱務(wù)逼管別理》第5章低財(cái)上務(wù)法規(guī)輸劃2械7內(nèi)鄙含既增殼長(zhǎng)航率患（I障G曉R）添：如注果蛾外求部煌融領(lǐng)資抽為零樓，優(yōu)收禾入增殼長(zhǎng)器率捆稱魚為詠內(nèi)射含跌增匹長(zhǎng)垂率。汽即僅柱依翻靠妻內(nèi)蒙源低融奔資育所白能蔬夠累維擠持壘的劃營扭業(yè)辜收課入阻增堪長(zhǎng)餃率庫。可乖持害續(xù)增毫長(zhǎng)蹄率兩（S捷G曲R）蘿：無局外呈發(fā)占權(quán)間益倍融擺資戒且滿糧足5個(gè)條本件慨時(shí)巾，灣收擔(dān)入增熔長(zhǎng)額率繳稱日為庸可笨持艱續(xù)增遷長(zhǎng)桶率彎：1棗.無新肆增外談部洪權(quán)孟益融極資2緞.股帖利支模付率嘆不冊(cè)變3堵.資座本對(duì)結(jié)眉構(gòu)辟不稅變4血.營慘業(yè)收秒入凈素利擔(dān)率墓不才變5險(xiǎn).資句產(chǎn)責(zé)周陸轉(zhuǎn)面率賴不掌變5肌.羅4融靜資約行束詳條鞏件肚下賞的死增觸長(zhǎng)菌率《公乓司晚財(cái)危務(wù)翁管趕理》第5章并財(cái)產(chǎn)務(wù)胡規(guī)沾劃2輸8情拌形1僅氣靠泛留高存他收擁益見實(shí)桿現(xiàn)夢(mèng)融允資旁對(duì)疏營侄業(yè)心收保入門增趟長(zhǎng)藥的付支貫持1設(shè).內(nèi)寨含詞增橡長(zhǎng)挖率臂（閃續(xù)寧）5涉.賽4融鼻資約翠束湖條鼓件見下亡的驚增賊長(zhǎng)斤率《公帳司泄財(cái)迅務(wù)莊管饑?yán)怼返?章梨財(cái)照務(wù)撓規(guī)瞎劃2騾91插.內(nèi)遵含幸增啟長(zhǎng)怪率情抬形2除巡壽了船留雁存壯收總益年融饞資喘外澆，澆還除有拔自那發(fā)惜性示流亦動(dòng)扁負(fù)驢債狠對(duì)黑營慘業(yè)駝收刑入興增奸長(zhǎng)榴的削支線持5要.猴4融襪資約您束頓條時(shí)件厲下俘的羊增漫長(zhǎng)爺率《公沙司怠財(cái)串務(wù)旅管黎理》第5章碑財(cái)?shù)褎?wù)局規(guī)閃劃3打01即.內(nèi)紐奉含多增召長(zhǎng)邀率—情庭形15蜻.舒4融苦資約丹束棵條貿(mào)件陵下弓的蓋增湯長(zhǎng)除率《公汽司紛財(cái)盒務(wù)奸管先理》第5章敘財(cái)盒務(wù)扛規(guī)鴉劃3鍬11讓.內(nèi)映含稈增瞎長(zhǎng)結(jié)率—情文形1利守潤(rùn)肢留與存是染唯黃一周的融易資樸來抄源5洗.甘4融屈資約姓束捉條暗件壞下足的喘增唇長(zhǎng)匹率《公囑司怎財(cái)鎖務(wù)爛管如理》第5章子財(cái)逮務(wù)瘋規(guī)畢劃3漫21溪.內(nèi)犁含撤增糊長(zhǎng)風(fēng)率—情喜形15棒.懇4融班資約倘束敵條然件逃下共的省增文長(zhǎng)律率《公押司明財(cái)罩務(wù)砍管絕理》第5章塵財(cái)糾務(wù)公規(guī)匠劃3墾31議.內(nèi)靈含今增華長(zhǎng)僻率—情艘形1僅盟靠廈留遮存鑰收螞益么實(shí)螺現(xiàn)株融緊資貧對(duì)饞營金業(yè)坊收渠入磚增榆長(zhǎng)深的班支賠持5武.戶4融緩資約統(tǒng)束弊條汽件佩下鄉(xiāng)豐的依增印長(zhǎng)品率《公咸司含財(cái)約務(wù)味管衡理》第5章斜財(cái)足務(wù)跳規(guī)拍劃3鞠41兄.內(nèi)仁含大增磨長(zhǎng)友率—情罷形25噸.自4融叨資約控束虜條酷件緩下紹的闊增鄭長(zhǎng)說率《公太司匯財(cái)尊務(wù)能管擦理》第5章授財(cái)冒務(wù)朋規(guī)呼劃3桿51少.內(nèi)邊含轉(zhuǎn)增艷長(zhǎng)蹤蝶率—情達(dá)形25御.義4融畜資約唇束聞條龜件獵下畜的昆增耕長(zhǎng)摟率《公死司治財(cái)量務(wù)縫管僵理》第5章偽財(cái)蔑務(wù)針規(guī)餅劃3主61題.內(nèi)樣含亭增杯長(zhǎng)原率—情驕形25閑.持4融束資約男束億條攔件超下頸的步增宗長(zhǎng)奮率《公息司溫財(cái)材務(wù)桂管椒理》第5章雄財(cái)稱務(wù)并規(guī)革劃3偶7V鬧a掀n爺H腐o喚r叔n疲e可駁持駱續(xù)儲(chǔ)增拳長(zhǎng)喬率模熱型滿鈔足5個(gè)弓條般件磨時(shí)，可矮持武續(xù)刮增超長(zhǎng)攜率廊（S定G擠R）：1喂.無丸新蕉增莖外此部估權(quán)比益飽融渾資2求.保截持徹股網(wǎng)利支奔付耗率風(fēng)不窯變3.保肉持身資若本結(jié)欄構(gòu)嗎不追變4.保勿持掌營烘業(yè)收方入研凈腎利邊率友不腥變5.保盜持駱資兄產(chǎn)周綿轉(zhuǎn)妖率虧不藥變2.可持染續(xù)嘩增款長(zhǎng)論率5取.嚼4融插資約口束壘條翠件糾下殃的券增衡長(zhǎng)是率《公宵司驗(yàn)財(cái)貧務(wù)袖管醫(yī)理》第5章翼財(cái)島務(wù)滲規(guī)錯(cuò)劃3況82.可持輛續(xù)朽增驕長(zhǎng)悶率柔（V禾a勒n自H裙o留r幣n斧e）5救.呼4融誰資約革束暴條撿件僵下蜘的蕉增體長(zhǎng)搶率《公終司爹財(cái)涂務(wù)眨管雕理》第5章漿財(cái)鍬務(wù)婦規(guī)祖劃3茅92.可持臺(tái)續(xù)赴增沿長(zhǎng)蘆率揀（V偏a穩(wěn)n煙H栽o失r陷n稀e）5墾.撕4融無資約奔束罷條犯件原下陣的根增若長(zhǎng)蓋率《公懲司城財(cái)哭務(wù)逼管堤理》第5章獸財(cái)程務(wù)匙規(guī)津劃4念0V齡a蒼n繡H離o夜r嘗n所e可虹持跟續(xù)在增靈長(zhǎng)濫率桌模追型2.可持散續(xù)反增腿長(zhǎng)早率5果.俯4融專資約溉束窄條軟件思下警的案增康長(zhǎng)睡率《公宗司簡(jiǎn)財(cái)熊務(wù)觀管育理》第5章熊財(cái)太務(wù)滅規(guī)巧劃4褲1僅依靠留存收益的內(nèi)含增長(zhǎng)率VanHorne可持續(xù)增長(zhǎng)率模型2.可持杠續(xù)盾增急長(zhǎng)鋒率寄（待續(xù)袋）5玻.趨4融設(shè)資約恒束后條哄件鼻下踐的進(jìn)增肢長(zhǎng)家率《公普司價(jià)財(cái)圓務(wù)批管獲理》第5章飽財(cái)曬務(wù)商規(guī)令劃4蓄2H臺(tái)i飛g嬌g勻i義n隔s可持敢續(xù)筑增杯長(zhǎng)猜率唉模輪型不逗改淡變墳經(jīng)另營作業(yè)盤績(jī)堤（逝資顏產(chǎn)爸周央轉(zhuǎn)恰率摔和低營粘業(yè)籠收灶入圍凈壤利適率霉）哪和凱財(cái)餐務(wù)增政野策愚（雕財(cái)葉務(wù)懲結(jié)磁構(gòu)雪和距留緣瑞存?zhèn)闶杖ヒ婷势浚┢薜呐炃閺B況溪下鍋，佳股盒東研權(quán)申益興增院長(zhǎng)騰率吵就伶決掀定并了廟營討業(yè)膚收噸入列能院夠嫂實(shí)雄現(xiàn)貸的吃最研大受增普長(zhǎng)末率。營留業(yè)冊(cè)收白入尼可籃持幸續(xù)潑增古長(zhǎng)鼠率駱又咽等私于籠企裁業(yè)梅權(quán)襯益增器長(zhǎng)膊率洗。2.可持湊續(xù)盛增曲長(zhǎng)科率茅（伐續(xù)估）5雹.撓4融條資約胸束箏條駐件顫下悟的黨增凱長(zhǎng)竹率《公憐司踐財(cái)蕩務(wù)未管垮理》第5章被財(cái)月務(wù)公規(guī)波劃4省32.可持嚷續(xù)菠增膊長(zhǎng)急率躬（軍續(xù)增）影岔響普因掀素總臉資星產(chǎn)戲周軟轉(zhuǎn)欄率營蠅業(yè)龍收芝入應(yīng)凈容利捷率股橋利億支泰付疑率權(quán)屋益混乘誼數(shù)5陸.掌4融獻(xiàn)資約鏟束胖條置件揀下唇的良增溜長(zhǎng)翁率《公模司捎財(cái)膨務(wù)敏管稼理》第5章態(tài)財(cái)省務(wù)給規(guī)淡劃4條4聯(lián)系不增發(fā)新股衡量、評(píng)價(jià)企業(yè)營業(yè)收入增長(zhǎng)能力營業(yè)收入增長(zhǎng)率管理中的參考指標(biāo)區(qū)別可持續(xù)增長(zhǎng)率包含外部借款增長(zhǎng)的均衡性內(nèi)含增長(zhǎng)率不包含任何外部借款融資來源的內(nèi)生性可佳持凡續(xù)障增狼長(zhǎng)科率喇與永內(nèi)術(shù)含詳增鹿長(zhǎng)禮率始的冶聯(lián)石系單和倉區(qū)遭別5羊.殺5經(jīng)師營巾與貢財(cái)斑務(wù)望政且策疤變緩化頭的匙增敘長(zhǎng)尼率《公就司漿財(cái)涌務(wù)毯管傅理》第5章山財(cái)盛務(wù)叨規(guī)愁劃4嘗55形.星15椅.祝25究.蠻3財(cái)百務(wù)鴉規(guī)岸劃財(cái)難務(wù)面預(yù)科測(cè)外亞部盾融姐資企需暮求刑的零確海定5成.次45符.陷5融陪資浸約繼束秤條內(nèi)件興下巧的已增敬長(zhǎng)漫率經(jīng)制營鏈與你財(cái)松務(wù)決政顆策岸變禿化森的筍增緒長(zhǎng)戚率5蒸.燦6企扁業(yè)便營完業(yè)蒙收守入突增這長(zhǎng)鐮率勸管最理5址.懼5經(jīng)韻營浴與凱財(cái)童務(wù)喝政缸策亦變物化慮的秋增逗長(zhǎng)手率《公扣司裙財(cái)脊務(wù)運(yùn)管連理》第5章律財(cái)拐務(wù)惰規(guī)目劃4涌65午.輪5康.豪1經(jīng)爛營效逢率壇變肚動(dòng)吼下帶的而營趙業(yè)喪收榨入服增惑長(zhǎng)特率當(dāng)滑企捉業(yè)猴的目經(jīng)賤營峽效批率提浸升，浸即咱總散資沾產(chǎn)結(jié)周橫轉(zhuǎn)奶率液與頓營傻業(yè)鄉(xiāng)豐收訴入關(guān)凈寄利液率返上舉升總時(shí)睡，鵲實(shí)泊際恭營令業(yè)辨收滅入鞠增悄長(zhǎng)開率閉將高于鍬可也持到續(xù)增獅長(zhǎng)敞率餓。當(dāng)搜企貓業(yè)脈的尼經(jīng)秘營先效碗率下舒降，枯即犁總盟資莊產(chǎn)陷周克轉(zhuǎn)筑率看與牛銷驅(qū)售腔收緞入銳凈偽利站率勢(shì)降派低搶時(shí)夢(mèng)，色實(shí)有際詢營育業(yè)耗收貍?cè)胝髟黾归L(zhǎng)愚率荒將低于殃可卸持領(lǐng)續(xù)增敗長(zhǎng)護(hù)率擔(dān)。僅憤目汪標(biāo)舍營蜻業(yè)吹收撒入僵凈理利做率畫發(fā)腹生逆改塌變菠的餡情哀況塔下我，多營名業(yè)志收農(nóng)入弄增問長(zhǎng)業(yè)率飲計(jì)串算今公熔式起只親是敗將慣營賠業(yè)煙收挺入材凈滅利圓率礦由殺基列期油數(shù)塔改盼為營預(yù)砌測(cè)霸期位的嘗數(shù)坊值壟。5殃.血5經(jīng)掏營化與穩(wěn)財(cái)告務(wù)戰(zhàn)政習(xí)策安變隱化菜的類增怎長(zhǎng)越率《公以司球財(cái)焦務(wù)歉管賓理》第5章琴財(cái)跑務(wù)副規(guī)寶劃4訂7條腥件貓改用變落一結(jié)，站營技業(yè)釣收殖入稻凈拉利匆率槳發(fā)毀生撞改疏變?cè)谫Y形產(chǎn)松周爐轉(zhuǎn)閑率蓬也艱發(fā)料生改打變統(tǒng)情車況下偶，慮可毀持趙續(xù)偶增輩長(zhǎng)久率魚的已計(jì)檢算秩不惰僅推與詳預(yù)驚測(cè)頁期溫的轎資顛產(chǎn)罵周由轉(zhuǎn)淘率天相袍關(guān)固，劉與舍基哪期介的舌資最產(chǎn)著周變轉(zhuǎn)消率悲也捧存翅在膨著境一得定逼的妨關(guān)煌系貞。條毛件旱改前變療二現(xiàn)，纏資冬產(chǎn)絕周也轉(zhuǎn)咐率廊也權(quán)發(fā)波生芝改梢變5膏.扮5經(jīng)瀉營購與擠財(cái)寬務(wù)粘政丹策眉變柄化匆的純?cè)瞿L(zhǎng)情率《公她司受財(cái)妥務(wù)昌管祝理》第5章較財(cái)現(xiàn)務(wù)招規(guī)稻劃4紀(jì)85炮.謙5哀.性2財(cái)幣務(wù)政良策尋變吹動(dòng)物下箏的例營孝業(yè)俘收霞入恥增添長(zhǎng)紡率股枕利掏支槍付桌率：獅降分低股父利弟分管配及率爭(zhēng)，宜可占以睜將喉更驅(qū)多盈的撲收狂益雖留繪存羅在呀企內(nèi)業(yè)而內(nèi)袋，泳為蜓企非業(yè)兼發(fā)懲展頁提碧供耀更故多終內(nèi)孤源礎(chǔ)性淹資窩金支串持示；瓦增伏加股機(jī)利黎分禍配放率幼，脅則增可采以金為壺股亞東卵提供供先切剛實(shí)毯的夠現(xiàn)帥金收材入碑。資怖產(chǎn)墻負(fù)盯債雪率：立通責(zé)過提肯高醫(yī)財(cái)回務(wù)買杠矛桿侄的疲方示式誘，直企殊業(yè)蜻可勤以算撬考動(dòng)薄營機(jī)業(yè)對(duì)收誰入月增顫長(zhǎng)比肥率；與選此納同勞時(shí)企肅業(yè)飛也醋承炎擔(dān)壺著循相籃應(yīng)耀的鏈債傳務(wù)乳風(fēng)桑險(xiǎn)粒。僅吊股傾利碧支候付丟率斜發(fā)請(qǐng)生森改辮變永的貍情鋼況柜下以，喚營俘業(yè)絡(luò)收撞入敘增喜長(zhǎng)柱率鳳計(jì)判算揮公柜式琴只首是市將拴股意利怠支潤(rùn)付興率牛由飛基研期辨數(shù)砌改規(guī)為夾預(yù)域測(cè)產(chǎn)期衡的數(shù)哀值劉。5態(tài).曉5經(jīng)晚營轉(zhuǎn)與書財(cái)敢務(wù)騎政痰策鑒變滋化數(shù)的晝?cè)隼祥L(zhǎng)衛(wèi)率《公舊司燥財(cái)畢務(wù)急管結(jié)理》第5章圖財(cái)防務(wù)捏規(guī)伯劃4簡(jiǎn)9條留件勉改芳變治一旬，加股紀(jì)利脊支枝付紐奉率王發(fā)繁生梨改株變?cè)诠菣?quán)處益暖乘毅數(shù)姓也飲同宋時(shí)碑發(fā)蒸生遙改娘變暮的頂情仰況叨下傘，姐企絮業(yè)盜營這業(yè)容收列入芳增婚長(zhǎng)周率灰不耐僅第與猴預(yù)玩測(cè)仰期救的困權(quán)堵益戶乘咳數(shù)其相懇關(guān)獵，臭與滴基救期寶的憶權(quán)桑益漠乘羊數(shù)躍也獨(dú)存支在嗚著睜一剛定必的關(guān)仔系。條融件綱改攜變緞二念，伸權(quán)潑益遷乘尾數(shù)倒也載可輸以饒發(fā)偵生真改舊變5滔.扔5經(jīng)龍營某與容財(cái)桐務(wù)誤政薪策腥變界化踐的圣增柔長(zhǎng)蓄率《公池司舒財(cái)?shù)K務(wù)譯管氏理》第5章較財(cái)謎務(wù)踢規(guī)巾劃5裙05斬.雹5朱.恩3允攏許權(quán)倉益肌融芽資黃時(shí)綠的意營庸業(yè)市收額入忙增盤長(zhǎng)亞率新花股攻發(fā)劉行瓶對(duì)厘企慌業(yè)唯營辦業(yè)括收魂入增猾長(zhǎng)秒率傍影曲響昏：對(duì)蝦于竊同及一恭家召企尤業(yè)僻，驅(qū)股探權(quán)俘融貫資腎籌紐奉集鼻資兵金準(zhǔn)越斬多腰，摔營斗業(yè)嗓收傘入擴(kuò)增掠長(zhǎng)梢越祝快。相略同輛的優(yōu)股沸權(quán)奧融奏資燈資遇金脂，貢對(duì)惡于繭基蕉期倉股城東碼權(quán)坑益丑較凝小及的假企殃業(yè)防，砍在姑促適進(jìn)巨企劣業(yè)旦營筒業(yè)寶收若入作增皆長(zhǎng)滴方泄面拜的欲作衣用已更騰大。凈舞資廊產(chǎn)放收昨益葬率愈較猜高乎的裕企韻業(yè)攏可規(guī)以沃更省有披效劍地囑利逆用批新批股區(qū)發(fā)或行周資荷金級(jí)提杰升統(tǒng)營潑業(yè)匠收允入慘。假桶設(shè)隙預(yù)擦測(cè)滲期穴內(nèi)蛛企蒜業(yè)能發(fā)省行越新奴股化與商預(yù)卻測(cè)濃期忽期暴初挑所絞有滑者植權(quán)燥益還（滿即團(tuán)基躺期窯末股的債所援有陡者存權(quán)蒼益秒）劃的牧比海例煙為F：如飛果央基討期柏與殲預(yù)牽測(cè)器期映的掛財(cái)華務(wù)爽政騙策澡、黎經(jīng)嘩營瘋效勿率相炊同趁：5綱.并5經(jīng)饑營集與云財(cái)鞭務(wù)挎政啦策趣變腦化顆的珍增賽長(zhǎng)蹤蝶率《公胸司話財(cái)揮務(wù)披管顏理》第5章極財(cái)聾務(wù)綠規(guī)積劃5勇15予.盼5逐.炸4營守業(yè)收伸入屠增尾長(zhǎng)沫率卷的云可座持白續(xù)不性預(yù)飼測(cè)留期事內(nèi)否的主營租業(yè)女收柏入陳增旨長(zhǎng)安率權(quán)是算否讓具覆有偵持憲續(xù)討性腐？在析預(yù)脆測(cè)癢期剛間及內(nèi)疤，天企安業(yè)電的爛經(jīng)美營思效翠率臟、舒財(cái)據(jù)務(wù)恐政雖策頓發(fā)逐生畝變巴動(dòng)吹影淹響活了蒙營洽業(yè)控收宴入窮增脅長(zhǎng)孫率乳。5城.藝5經(jīng)計(jì)營頂與適財(cái)戒務(wù)摸政忽策狹變猾化屠的器增榴長(zhǎng)狹率《公目司捉財(cái)陜務(wù)倉管挖理》第5章究財(cái)啟務(wù)敘規(guī)卵劃5甜2營助業(yè)蛾收含入老凈寬利碑率濫或墾目兔標(biāo)跨股駝利應(yīng)支呆付斃率突發(fā)家生爆改慰變?nèi)缥⒐n企中業(yè)忘能豪夠臺(tái)保怨持爐改斯變磚后暢的協(xié)銷工售辣凈鵲利恰率嘗和矮股拉利父支賀付萌率礦，貌則洞預(yù)寨測(cè)當(dāng)期酒內(nèi)羨的蕩營蟲業(yè)蜂收芽入侮增驢長(zhǎng)休率紗是可頸以峰持邀續(xù)的猶。5蛋.腸5經(jīng)股營諸與柔財(cái)招務(wù)唇政壓策款變贏化肥的瓣增啟長(zhǎng)暮率《公閥司尖財(cái)垮務(wù)散管蠅理》第5章糟財(cái)牢務(wù)速規(guī)治劃5弱3目吼標(biāo)哄資葬產(chǎn)渣周驅(qū)轉(zhuǎn)闖率仆或悅目蘋標(biāo)并權(quán)援益壇乘先數(shù)宋發(fā)長(zhǎng)生沉改可變即爽使物企挽業(yè)鴉能乒夠漠保駕持鞋改槐變漸后扶的然資莫產(chǎn)都銷突售亦收裕入存百主分嬌比堡、拿權(quán)港益概乘疼數(shù)茫，盜營陳業(yè)葉收滲入增俗長(zhǎng)底率全也難腐以例持冷續(xù)。5課.恐5經(jīng)掌營豈與伐財(cái)爸務(wù)夏政邁策伙變駝化斗的炎增躲長(zhǎng)宇率《公震司脾財(cái)儀務(wù)遷管允理》第5章被財(cái)?shù)縿?wù)定規(guī)師劃5針45掩.蕩5野.離4營糊業(yè)收穿入留增嘆長(zhǎng)嬌率辜的壺可閥持菜續(xù)野性一烈次脂性永股寸權(quán)月融甚