管理會(huì)計(jì)課件

管理會(huì)計(jì)學(xué)

丁江ingdingjx@邁克爾·波特三種競爭戰(zhàn)略五種競爭力量會(huì)計(jì)發(fā)展的三個(gè)里程碑1、１４９４年會(huì)計(jì)的誕生（盧卡．帕喬利，意大利數(shù)學(xué)家）2、會(huì)計(jì)外部職能的擴(kuò)展―――注冊會(huì)計(jì)師（１８５3年）

３、會(huì)計(jì)內(nèi)部職能的深化―――管理會(huì)計(jì)（１９２２年或20世紀(jì)50年代）課暑程碌簡嶄介管青理缸會(huì)社計(jì)殲是岡從逼傳分統(tǒng)梯的示會(huì)設(shè)計(jì)決中前分渴離哭出錦來藝的效、著與輛財(cái)填務(wù)窄會(huì)掩計(jì)宿并蛋列冰的擦一尚門啦獨(dú)晚立途的鉗新正興遭學(xué)忘科策。馳它腎適依應(yīng)膨企桐業(yè)慚內(nèi)旨部燒管書理斥的豎需腹要舅而亮產(chǎn)鏈生絞，輪巧盟妙當(dāng)?shù)卮畎牙恰袄裙軠喞硎尽钡づc珍“臥會(huì)糟計(jì)型”校結(jié)臺(tái)合鐵起姻來廈，驗(yàn)成屑為役現(xiàn)續(xù)代寺管寧理牲科日學(xué)菊的被一野個(gè)叢組牽成軍部濾分擊，伯同軍時(shí)欺也將是并實(shí)削現(xiàn)筒企武業(yè)魄管帆理潑現(xiàn)羊代扯化胃的贊手蒸段喪。課驕程精內(nèi)侮容第喊一屠篇管麻理裕會(huì)輛計(jì)概掙述滲及捎其申基路本踏前單提（割第肥一熄章今—維—笛第麗四遵章釘）第略二老篇啄預(yù)守測把與門決批策英會(huì)榜計(jì)（塊第錦五活章技—踏—寬第越八膜章兩）第販三蛛篇妻規(guī)爬劃外與劉控蛙制關(guān)會(huì)巾計(jì)（蔥第慣九溫章膠—日—訊第搬十暈一但章罰）第竹四棕篇?jiǎng)∝?zé)丟任夾會(huì)殿計(jì)（曉第工十策二帝章店—部—魚第咽十矛四廢章扁）課崗程區(qū)內(nèi)護(hù)容第天一獨(dú)章管舅理宿會(huì)膛計(jì)總右論第租二歡章胖成托本次習(xí)滔性第促三雙章殘變繁動(dòng)吃成耗本罰法第豬四塔章?lián)Q本正—辯量往—明利攜分?jǐn)[析第膠五腎章預(yù)金測紗分堅(jiān)析第蝴六嗎章友短沉期各經(jīng)童營像決怕策霧決壟策制分稍析第排七烘章難長膊期夜投墻資炭決拉策簽（筋上樹）第或八簡章閑長哄期遙投也資飲決守策梯（著下錯(cuò)）第搬九丈章姓全霉面搜預(yù)野算第透十志章再成度本觸控蛋制第誕十州一龜章康存民貨賊控釀制第械十往二箭章噸責(zé)葡任窩會(huì)淘計(jì)第劍十筍三撫章觀作慢業(yè)拴管誕理第牲十腿四敗章帆戰(zhàn)騰略撐管系理咳會(huì)論計(jì)第故一弦篇屑管啊理偶會(huì)踏計(jì)堵概朽述洋及具其嚷基裂本救前劣提第圾一璃章鴿管坊理態(tài)會(huì)怒計(jì)類導(dǎo)狡論管助理租會(huì)悲計(jì)巧的起產(chǎn)醒生眨和澇發(fā)連展管蓮理勤會(huì)乎計(jì)李的否假殺設(shè)偷和旅原甲則管棄理漆會(huì)習(xí)計(jì)扣的石內(nèi)己容曠、沿程衫序樸和基職抄能管蒜理熔會(huì)嘴計(jì)按的潮定程義管鞋理詞會(huì)割計(jì)傍的僑與悄財(cái)徐務(wù)證會(huì)攔計(jì)秘的園關(guān)四系管絹理仗會(huì)賽計(jì)拘的仔工翼作一商、瘡管惜理圾會(huì)蓄計(jì)王的泰產(chǎn)新生橡和銀發(fā)臟展會(huì)縫計(jì)圖發(fā)秧展礎(chǔ)的覽三廢個(gè)錫里盛程賢碑管酬理魔會(huì)展計(jì)情的供產(chǎn)瘋生管弊理辰會(huì)型計(jì)澡的河發(fā)善展柳階蠟段管狠理羊會(huì)醒計(jì)連的棵發(fā)居展場趨假勢會(huì)貝計(jì)持史跡學(xué)暗家A潑.憶H面.淋沃倍爾注夫：“痕有啦什罰么綱樣進(jìn)的般文排明蕉，限就但有原什梳么愉樣頸的罪經(jīng)息濟(jì)較，休有稍什儀么演樣筒的買經(jīng)暗濟(jì)叨，忍就訓(xùn)有辜什前么膏樣紛的川會(huì)斧計(jì)麥。陪…愛…做…有…經(jīng)挑濟(jì)葉是擇文勾明偏之?dāng)∽佑?，?huì)選計(jì)筐是壺經(jīng)帶濟(jì)補(bǔ)之詳子勝，故蒼會(huì)護(hù)計(jì)運(yùn)乃灘文直明壓之量孫盈。群”管街理笛會(huì)約計(jì)想的錢產(chǎn)稿生◆從鈴會(huì)邁計(jì)支發(fā)橋展延史躁的扶角那度巧看銳，亡由揪傳脅統(tǒng)宇近過代妥會(huì)軍計(jì)較向攪現(xiàn)堵代爐會(huì)甚計(jì)煤的茫過醉渡敘形成成倦了紙管濟(jì)理趨會(huì)秩計(jì)常產(chǎn)揀生記的撲時(shí)慌代云背幅景◆從2剛0世芝紀(jì)5守0年父代揮起叼，艙管阿理突會(huì)秤計(jì)駛首塌先有在連西血方握得到葬迅侄速施發(fā)讓展◆管校理殲會(huì)伸計(jì)通實(shí)戀踐臂的搶發(fā)親展義，欄大聞大殖促威進(jìn)雄了我管渾理津會(huì)半計(jì)學(xué)哨理滲論否研某究偏的暢繁談榮社牌會(huì)修生析產(chǎn)否力趙的伙進(jìn)榆步戲、丈市額場基經(jīng)肢濟(jì)樸的客繁悶榮黑及遇其輛對稈經(jīng)恰營療管律理鉆的籌客矩觀似要俱求脊，回是梁導(dǎo)戴致法管盜理蹄會(huì)齡計(jì)到形含成貿(mào)與量發(fā)汽展攤的乒內(nèi)袍在早原乘因現(xiàn)膠代穴電潑子伏計(jì)撥算告機(jī)都技前術(shù)右的提進(jìn)暴步菊加翼速陰了眠管界理妹會(huì)色計(jì)的痰完驕善軋與眉發(fā)營展在新管賓理綁會(huì)側(cè)計(jì)砍形陷成性與頓發(fā)勻展春的勁過濤程嗎中晉，烏現(xiàn)寺代蒼管禽理科德學(xué)木理幼論脅起基到彎了龍積互極摘的視促棒進(jìn)瞇作變用霸—婚—促加動(dòng)由力管夸理土?xí)溆?jì)衛(wèi)產(chǎn)購生忌的內(nèi)筍在漁原扁因近湖代偏制針造往業(yè)倦的拔特肢點(diǎn)曬：生藏產(chǎn)騰規(guī)阻模只（堵能付力籠）釀擴(kuò)黎大生樣產(chǎn)慈精河度被提選高近紐奉代摸制曉造狡業(yè)歌內(nèi)正部茂新狂的室管及理艘問午題職副能墨部歸門筋設(shè)股置四帶錢來兵的愛業(yè)樓績漲考類評悟問頌題部躲門量工謊序愁之石間喊的夏產(chǎn)毯品鄙轉(zhuǎn)店移蘿價(jià)悔格跌的份價(jià)器值準(zhǔn)協(xié)疏調(diào)精尺雨度繁問艦題期測間雨損齡益多問紅題逆的逼計(jì)穴量有飾限吐生嘗產(chǎn)角資篩源鎖利林用艇的前選千擇劃問宴題近康代獸制侍造閃業(yè)星新塵出防現(xiàn)單的溪內(nèi)脅部您管標(biāo)理間問耐題—餡—直杏接猾原華因管芒理缸會(huì)拴計(jì)錢產(chǎn)價(jià)生鞏的理弱論霧基益礎(chǔ)近兇代慈制層造廉成涌本順法鳥：傻標(biāo)尺準(zhǔn)芒成貍本早制射度曲、限預(yù)復(fù)算鈔控忘制局等湊引河進(jìn)推到蓬會(huì)剖計(jì)探—院—錄控嗚制栽會(huì)間計(jì)行簡為混科霉學(xué)擱管件理返理衰論店的端發(fā)襪展蔬：棵目幫標(biāo)晌管靠理煉、趙例跌外光管鉆理鹽的臟發(fā)沾展慮使凡會(huì)桿計(jì)捆與旁責(zé)棒任懷控投制奪、共考員核傳結(jié)澡合丙—進(jìn)—窮責(zé)仿任仆會(huì)壁計(jì)二煤次部大銅戰(zhàn)拴后幟，豎運(yùn)勿籌使學(xué)洪與蛾會(huì)附計(jì)蔑學(xué)宜相特結(jié)肝合吉—券—突決如策曉會(huì)井計(jì)1障9機(jī)世失紀(jì)釘末愛，彈2忠0倍世用紀(jì)念初曾：適叮應(yīng)帽大矮生隊(duì)產(chǎn)晚和策兩乎權(quán)鄰分點(diǎn)離頂?shù)墨F需澇要頭，歐簿鍬記藥學(xué)橡推截進(jìn)捧到禾會(huì)孝計(jì)甘學(xué)財(cái)；一研戰(zhàn)鼻后駁：為弦應(yīng)飯付鐵經(jīng)務(wù)濟(jì)肅危止機(jī)扔，永加呀強(qiáng)爹內(nèi)逼部受經(jīng)托營農(nóng)管只理鐵，套推浙行忽泰駝羅凈的否科抄學(xué)財(cái)管移理裳；2暢0貪世侮紀(jì)織4蜓0裕年派代隱：重耽視爺內(nèi)毫部拘工析作頂效賠率書，絕推野行蒸職衫能濤管描理紐奉、切行跳為寸科蹦學(xué)羨管較理內(nèi)，蔬產(chǎn)弟生菌責(zé)絨任憑會(huì)久計(jì)教、須C茶V悲P責(zé)分戲析惹；2糧0踩世雙紀(jì)助5音0溉年哪代承：管拘理王會(huì)漿計(jì)醒體世系猶形瞧成拜，臘傳持統(tǒng)仔會(huì)主計(jì)慢稱和為樣f伏i遠(yuǎn)n遼a漆n耐c版i葵a隆l織a屢c尊c彎o談u市n蕉t完i屬n醬g企,哲管熔理姑會(huì)岔計(jì)故稱盞為貸m瘦a揭n蓄a痕g場e范m盞e烤n慨t永a刮c慘c加o絕u宣n你t級i機(jī)n辰g逮。2政0絡(luò)世確紀(jì)遙7糾0江年遠(yuǎn)代帽：管響理寸會(huì)鍵計(jì)視得槐到鈔廣臥泛倆推狐廣亡，巨成哨為供現(xiàn)免代傍化昌管豆理怕的交重尾要暈組紫成皺部飯分雕。總須結(jié)管鵝理納會(huì)紡計(jì)你的帶發(fā)績展仰階螞段傳僑統(tǒng)管管龜理安會(huì)詞計(jì)水的深形蘇成膝階慮段（抬1個(gè)9挪世郊紀(jì)岸末壞—住2斃0魂世型紀(jì)命5仍0石年舌代欲）傳區(qū)統(tǒng)改管曾理峰會(huì)肥計(jì)翅的剩發(fā)趁展忌階秩段（冠2妨0釣世繁紀(jì)欠5初0志年棋代汗—爽8發(fā)0視年蓄代駁初跑）以汪成挖本敬控告制為住基格本搜特鍬征以厚預(yù)英測錯(cuò)、辮決階策為矩基夾本紗特輕征以泛重慶視環(huán)右境違適故應(yīng)蔬性為薪基壟本扔特薄征戰(zhàn)畫略之管碑理扒會(huì)舟計(jì)橋階刑段（盆8投0馳年革代閉初立起笨）戰(zhàn)癥略五管刷理迅會(huì)殿計(jì)戰(zhàn)乓略黎管奪理珠會(huì)接計(jì)艘與草企旁業(yè)存戰(zhàn)特略防管禮理責(zé)密額切室聯(lián)歐系拉，叫它凍運(yùn)客用肉靈叫活廳多即樣約的樸方股法奸收夠集乘、硬加宴工稿、考整存理村與島戰(zhàn)戲略寧管敢理守相爸關(guān)宏的株各累種畢信蓋息淋，籃并碎據(jù)鳳此飽來膀協(xié)怎助艱企布業(yè)竭管渡理帖層繞確耽立財(cái)戰(zhàn)摔略帝目懲標(biāo)渾、曲進(jìn)盡行溉戰(zhàn)縱略石規(guī)揚(yáng)劃糖、疫評昌價(jià)提管賞理挺業(yè)配績正。管我理筒會(huì)道計(jì)芬的茄發(fā)奸展思趨瞧勢系扮統(tǒng)雨化規(guī)丸范吵化職兇業(yè)姑化社政會(huì)笨化國椒際蝦化價(jià)移值景鏈鴉分嚴(yán)析代：限邁犬克六爾代.咸波廊特適劍時(shí)棟生隔產(chǎn)妻系吃統(tǒng)眨：涼豐免田裁生課產(chǎn)走方愛式作斃業(yè)器成笨本獎(jiǎng)計(jì)根算施（柴A時(shí)B圣C配）懂與類作科業(yè)故管鎖理男（絞A值B墳M肯）人瓜力護(hù)資鼓源綱管睬理英會(huì)爹計(jì)訊（傾H霜R炎A惠）戰(zhàn)專略持管診理昨會(huì)定計(jì)榆：慎平碼衡瓦記攜分圾卡言戰(zhàn)氣略引地糠圖環(huán)墾境議管紐奉理循會(huì)梅計(jì)?。ㄔ鐴卻M漲A舉）管徐理羽會(huì)繩計(jì)滋在猛中助國征：2笑0茫世擠紀(jì)慶8申0霞年座代邯鍛鄲靈鋼內(nèi)鐵霸運(yùn)杯用嘆管焰理秘會(huì)風(fēng)計(jì)仇理貫?zāi)畎哌M(jìn)穴行征改制革管盲理晉會(huì)蕩計(jì)奴的他新吵興侄領(lǐng)速域賽：二稠、私管禿理酸會(huì)魄計(jì)畜假暈設(shè)毅、崗信卵息世質(zhì)膏量毒特雖征勝、擔(dān)原臭則管意理選會(huì)銀計(jì)棒基烘本腔假盲設(shè)是旋指胸為偶實(shí)浪現(xiàn)缺管弊理厚會(huì)冒計(jì)瞞目標(biāo)碰，倦合脊理聾界蒸定昆管梁理琴會(huì)層計(jì)聰工披作盾的訓(xùn)時(shí)亦空溫范它圍幕，湯統(tǒng)腎一拴管理跟會(huì)騙計(jì)紀(jì)操賀作擴(kuò)方訂法仁和第程礦序俘，喘滿顯足祖信茶息輸搜段集嫌與您處木理雅的要絞求姑，搜從豬紛艦繁尿復(fù)暮雜諒的春現(xiàn)免代茂企沖業(yè)蛾環(huán)禍境糟中襯抽故象賤概禮括玻出來德的聯(lián)，爛組饅織帽管被理他會(huì)食計(jì)段工倒作義不諒可菜缺蠢少棍的通一絲式系酬列繩前程提條氣件色的塘統(tǒng)釋稱位。思丙考攻:述會(huì)戒計(jì)微假櫻設(shè)組?財(cái)足務(wù)質(zhì)管率理為假辟設(shè)何?財(cái)甩務(wù)介會(huì)趁計(jì)島有鐵哪施些徐基閃本捧假蔥設(shè)劈燕?會(huì)寸計(jì)湖期信間日假扣設(shè)會(huì)嚴(yán)計(jì)蝦主磁體知假刪設(shè)持堤續(xù)潤經(jīng)唯營但假臭設(shè)貨款幣元計(jì)折量壞假級設(shè)管拋理忌會(huì)約計(jì)基獵本術(shù)假抗設(shè)（朝本歪書射觀菜點(diǎn)爐）★多得層送主休體斷假個(gè)設(shè)★理買性點(diǎn)行牢為漿假近設(shè)★合嶼理鄙預(yù)隱期籮假征設(shè)★充日分唇占目有稠信器息幻玉假項(xiàng)設(shè)1占、曬管屯理膊會(huì)怕計(jì)底假坑設(shè)A言、絡(luò)多戒層情主史體抖假翠設(shè)管革理持會(huì)料計(jì)霧主目體企果業(yè)賠整斷體企勿業(yè)標(biāo)內(nèi)臘部歷各倆層登次費(fèi)責(zé)夫任鍵單過位組椒織應(yīng)管鬼理邀會(huì)橫計(jì)伐工訪作青不掘可拾缺靈少映的前疾提硬條立件回。理攝性聲行貿(mào)為露假休設(shè)1堅(jiān)、陶自陵覺拾按幼科店學(xué)烏程浴序陰、幸辦氧法遍辦熄事2舉、邁目抗標(biāo)重提紀(jì)出喉，捕完現(xiàn)全娘從誘客墾觀海實(shí)愧際側(cè)出驕發(fā)陷，亞完倍全有出離于拜理委性孩或考可逢操率作忙性假牽設(shè)借管器理枕會(huì)宮計(jì)贊活援動(dòng)均：C蠟、梳合乎理駛預(yù)術(shù)期朱假慌設(shè)哲：靈療活納確滾定帖工紹作線范造圍謊或勸進(jìn)宮行會(huì)震計(jì)海分往期D給、閑充設(shè)分筍占擱有節(jié)信額息口假任設(shè)記構(gòu)住堵啦燃！基翻本訂假繩設(shè)氣（罷其迎他拋觀牲點(diǎn)絨）會(huì)舉計(jì)幼實(shí)哨體膠假放設(shè)歸：可痛以攤是爸整潑個(gè)呆企渴業(yè)丙，流但熊更轉(zhuǎn)多半的衰是洋企辟業(yè)半內(nèi)稀部級各繼級憑責(zé)影任圓單民位混，榴體杏現(xiàn)搶層述次滲性劈燕。持販續(xù)柄運(yùn)防作磁假客設(shè)：企偉業(yè)畜以慕及銜責(zé)尤任左單紗位膝的趣生嘩產(chǎn)狂經(jīng)森營壞和窮籌仔資言、念投蛙資腿活貌動(dòng)秧將宗無京限顧期仙延伴續(xù)良下未去務(wù)。會(huì)集計(jì)稀分廳期筐假虧設(shè)繩：時(shí)氏間震跨侮度呼根冰據(jù)蹤蝶企典業(yè)版自嶄身雁的覽具拋體富情機(jī)況夢和其需諷要準(zhǔn)靈別活失地貸分貢期換，導(dǎo)并與編父制喘內(nèi)臨部吳報(bào)熊告蔥，磁用慨于搏控敏制禽和液評脈價(jià)旁各搏責(zé)誰任趙單快位醒的溜經(jīng)跡濟(jì)世活落動(dòng)鴿。貨搏幣革時(shí)堵間苗價(jià)堆值邀假蘇設(shè)疊：等妹量邁貨爛幣咱在票不疼同漸時(shí)爐點(diǎn)疾上熔具轉(zhuǎn)有糧不浙同躲的綢價(jià)源值朽。成軋本聞性伸態(tài)哪可秀分傳假溝設(shè)妹：一究切尖成更本鑄都厘可藥以情按況其各性過態(tài)塘劃削分洪為固固維定主成田本所和否變風(fēng)動(dòng)霞成處本望。目艦標(biāo)幼利鄉(xiāng)豐潤盯最盡大炊化料假獨(dú)設(shè)雄：企貿(mào)業(yè)滋在您經(jīng)鬧營刮管折理墊決我策降中雀，喊以患目弓標(biāo)誕利屑潤栗最雕大彼化兆的大方緞案梢為曬最戶優(yōu)神方種案月，鈴并攪假主定聰在燭實(shí)仁施惡最胞優(yōu)炕方映案寸時(shí)應(yīng)能社夠頃實(shí)緊現(xiàn)視目隔標(biāo)美利兄潤圈。風(fēng)依險(xiǎn)治價(jià)這值匙可預(yù)計(jì)鑒量姓假斃設(shè)販：所恰有坑的讓不雞確就定救性淘決吸策夸都湯可浪以乓轉(zhuǎn)文化鬼為夠風(fēng)藏險(xiǎn)蔽性腸決悄策丹，潔不研僅丟風(fēng)通險(xiǎn)陷具敢有紗價(jià)狗值槍，姑而厚且斃風(fēng)疲險(xiǎn)陽可粒以罰計(jì)捎量素。財(cái)銀務(wù)膚會(huì)嗎計(jì)煙信汁息窯最飄主狡要諸的視質(zhì)塵量豪特首征胖是伴什遵么烈?可裝靠飯、襯相蟲關(guān)2射、憑管塊理怖會(huì)弱計(jì)副信挽息梁的則質(zhì)姨量耀特齡征相喊關(guān)非性宋：具建有條對錄決遣策蟻有日影舟響賄或構(gòu)對裂預(yù)此期掘產(chǎn)鄙生找結(jié)感果裕有秧用承的鄭特訂征升。補(bǔ)（嗎相中關(guān)蜜性已取聾決量于普目瓦標(biāo)版函飽數(shù)估的敬結(jié)破構(gòu)迎）準(zhǔn)走確貨性閑：在處相殘關(guān)帆范無圍免內(nèi)批必澡須駱正灰確幻玉反哀映墻客桿觀抵事萬實(shí)惕。明（屢應(yīng)慮明蒸確信準(zhǔn)嬌確如性摧和亡精浮確樓性但之蔑間庸的迷關(guān)飼系阿）一蜜貫唱性勸：同興一赤企六業(yè)殊不篇同償時(shí)諸期柄應(yīng)催使撫用法相音同軍的金規(guī)模則顧、苗程哲序攜和倦方橡法扭，底使粒企聲業(yè)和本腔身陽各糕個(gè)遮年天度研的尸管婚理濃會(huì)組計(jì)軟信察息價(jià)能像夠越相雷互黎可處比恰。安（輸不爬排天斥毅變寸化資）客院觀晨性施：信莊息昨是勁中角立跳的扶，傲不隙帶薯任怒何掘偏利向魚，鉛特賢別孔是撇當(dāng)涼數(shù)災(zāi)據(jù)押用遷來仍對塞信埋息碎進(jìn)仙行膜評豆價(jià)省或誦作小為遮分擦配汁資該源遠(yuǎn)和灰解近決漲爭饒端喇的爬根禍據(jù)捆時(shí)榆。靈民活妄性謠：數(shù)絮據(jù)否能歷夠瞧成尊為隙幾林種撐不澤同防類糟型贏的惰信謹(jǐn)息勝，差為硬不糾同襖管勁理欺目醋的紙服監(jiān)務(wù)還。及新時(shí)穩(wěn)性練：提腥供肝及省時(shí)訓(xùn)、則迅暮速葉的任信孤息盒。止（貼及蝦時(shí)分與禮準(zhǔn)做確占性盤之太間存，炮更抖重覽視宣及星時(shí)嫩性掃）簡進(jìn)明輝性緒：內(nèi)椒容絮、忘形裕式悔上窗應(yīng)越簡乎單桑明少確鞭，詢易匙于浙理司解狠。佩（疑對誕管脆理熔沒上有較重辰要兔影圈響忙的瞧信布息鴉，肚可凝以蹤蝶合足并劫簡虧化愛）成己本浮效喪益脂—冷—指平尤衡陜性割：將刷形吹成纏、撲使止用斧一享種媽信歷息伶所木花城費(fèi)窮的坦代朱價(jià)粒與塔其盜在哥決倡策旁和燃控嶺制際上蹲所經(jīng)取校得暈的竊效患果延進(jìn)焦行立對戶比慕分金析季，彼借瓣以父確挪定筆如話何鐘以絨較養(yǎng)小賤的狂代薪價(jià)趣取系得立較筆大社的影效赴果簽。3介、才管洽理劃會(huì)算計(jì)應(yīng)基敵本號(hào)原歐則管堆理朵會(huì)黨計(jì)炭基意本躍原混則是己指散在峰明攤確寶管疫理畏會(huì)環(huán)計(jì)蔬基水本毫假化設(shè)莖基歐礎(chǔ)雹上騙，糊為苦保暑證移管偵理曉會(huì)首計(jì)太信沖息呆符豈合仁一脊定翅質(zhì)很量勉標(biāo)隊(duì)準(zhǔn)淋而授確昆定目的玩一燈系僻列隸主府要晴工毫作隆規(guī)擺范舅的躁統(tǒng)響稱跌。管鑰理點(diǎn)會(huì)識(shí)計(jì)基蜂本憤原聚則●最答優(yōu)原化稍原墨則●效營益輛性夫原縮慧則●決區(qū)策暴有搶用寄性規(guī)原弦則■相侮關(guān)代性■可妻信漏性●及吩時(shí)潮性柳原過則●重咐要持性漲原別則●靈寫活孝性均原灶則三甩、肉管挺理筐會(huì)溝計(jì)暗的籍內(nèi)晉容宵、毒程腥序直和膜職畝能管濟(jì)理賽會(huì)噴計(jì)愛的知內(nèi)陜?nèi)莘耍蟊九瑫鴫|）預(yù)族測描決考策姥會(huì)肥計(jì)規(guī)培劃怒控地制匙會(huì)在計(jì)責(zé)榨任沒會(huì)當(dāng)計(jì)預(yù)嚼測千分透析決前策改分朽析預(yù)哨測惑決階策割會(huì)吊計(jì)（搭核柱心塵子端系捎統(tǒng)婦）全嶄面藥預(yù)法算成燙本攀控駝制規(guī)壟劃側(cè)控辱制扮會(huì)編計(jì)（池保霞證縱子泳系非統(tǒng)冬）責(zé)帶任裝會(huì)尼計(jì)—糕—責(zé)霧任賓會(huì)難計(jì)（荒激穿勵(lì)配子復(fù)系牙統(tǒng)延）相柴互晌獨(dú)間立相膨輔傅相字成1蘆.縮慧規(guī)遇劃貨與儀決甚策遞會(huì)體計(jì)搜婚集付信千息敬—集—利預(yù)姜測蘿分捷析側(cè)—杰—呀?jīng)Q條策秤分漂析灶—慚—訂編件制弊全落面庸預(yù)懸算警—茄—醫(yī)（短分軟解鍛）腥責(zé)飽任漲預(yù)報(bào)算目幫的德：為倘企造業(yè)前管捏理竊中勁的雕預(yù)臟測屯前碎景關(guān)、暢參獲與糖決言策蹲和斤規(guī)就劃播未教來病服工務(wù)交；核傾心駝：經(jīng)繁營押決徹策砍、銳經(jīng)慎濟(jì)割效逐益祥分融析叨、頌評隱價(jià)作牙用揭：促規(guī)使受企鵲業(yè)翼的娘各電項(xiàng)攻資旬源沉得盞到漠最鞠經(jīng)叨濟(jì)捉、暢最私合膛理秩、茫最柿有呀效灑的姨利季用菠，扭以柿便轟取濾得缸最稠佳坦的暑經(jīng)哲濟(jì)質(zhì)效鴿益梢和趟社險(xiǎn)會(huì)雙效蹲益怠。管饑?yán)砜鍟?huì)芒計(jì)沃的皆內(nèi)魯容嫁(捐其奏他寸觀泄點(diǎn)鳴)2虜.喚控痕制國與佳業(yè)箱績橡評或價(jià)炒會(huì)喊計(jì)按瓣預(yù)騙算優(yōu)指歪標(biāo)參進(jìn)兄行閘調(diào)剝節(jié)萬和蔽控粥制愉—撐—幸各偏責(zé)駱任資中勺心枝的它業(yè)涂績冤報(bào)笛告面—它—肢預(yù)榨算潔數(shù)俯與績實(shí)禾際片數(shù)暗的煮差淚異趣分未析獅—貌—婚評勤價(jià)豆—值—戴獎(jiǎng)典懲待、程反記饋腎、險(xiǎn)采醋取飲措翅施顛解摧決目子的固：為辨企每業(yè)麗管繼理熱中盈的示分精析倍過哨去己和藏對傾現(xiàn)幫在劉與物未黑來注的朝經(jīng)育濟(jì)襯活堅(jiān)動(dòng)尾進(jìn)紅行精控塵制訪與雖評拆價(jià)虎服稱務(wù)蜘；核情心野：以斃責(zé)版任揀會(huì)允計(jì)熱為希核蒼心識(shí)；作眠用睡：考穗核圍計(jì)醉劃鼻執(zhí)餃行盟情周況穴，那及辭時(shí)味發(fā)軍現(xiàn)由問桌題顏、仇解出決易問莊題稻，淘做誕到測責(zé)秒權(quán)生利籃相京結(jié)析合以，趁獎(jiǎng)姑懲曉分爽明捐。1幼.沸預(yù)槐測2若.蠻決醉策3臟.襪預(yù)副算4歸.釣控畜制5咱.缺考似核和抹評蔥價(jià)銷猴售鉆預(yù)確測成悉本路預(yù)訴測利邁潤灑預(yù)爹測資胞金脈需愚要奧量憐預(yù)防測經(jīng)吹營脂決蒙策存:產(chǎn)叼品練品氏種旅決侍策產(chǎn)窮品溜組敵合舍決額策生悟產(chǎn)桶組誦織約決嘴策定儲(chǔ)價(jià)敘決斯策投小資興決械策業(yè)挪務(wù)云預(yù)鍛算饑、懲專冠門掉決妥策持預(yù)青算則、泥財(cái)西務(wù)粥預(yù)稻算標(biāo)寄準(zhǔn)芬成碎本卷法責(zé)仔任消會(huì)遼計(jì)比奏較重實(shí)毛際嘗與甘預(yù)姿算捆，劇確東定雁差違異歷，象分袍析歐原昨因枝，蒜評追價(jià)灑業(yè)勞績管絮理射會(huì)蹲計(jì)場程畝序管炎理界會(huì)礙計(jì)糧的棗職瞞能作疫為跟現(xiàn)細(xì)代穗企飲業(yè)映管料理版重繡要嫁內(nèi)國容畝的崗管齊理獲會(huì)拐計(jì)頂，其下職坊能姜必容然倉受壟到亦企牲業(yè)消管腰理息職管能錄的坦約澡束企社業(yè)厘管躬理命具帽有蹦預(yù)維測涼、摔決僑策曾、拘規(guī)箭劃死、擴(kuò)控捐制和丙考蟻核猴評伸價(jià)恨等穩(wěn)五士項(xiàng)四職裕能管作理別會(huì)趴計(jì)浸職巷能（罰1甘）預(yù)鹽測熊經(jīng)魂濟(jì)冠前充景（血2坑）參墓與印經(jīng)恰濟(jì)繡決鞠策（阿3遠(yuǎn)）規(guī)趕劃睬經(jīng)勇營努目瓶標(biāo)（劑4悲）控蘋制招經(jīng)侍濟(jì)辰過笛程（朋5蟲）考揀核歇評申價(jià)棗經(jīng)雀營閱業(yè)熊績四米、貌管剃理興會(huì)照計(jì)摘的撥定呆義★狹泡義杯管廳理捕會(huì)遭計(jì)亡定沒義★廣壟義撒管萍理車會(huì)因計(jì)屯定驚義★管喝理距會(huì)想計(jì)享的柱定零義★狹粗義作管宏理刃會(huì)重計(jì)盟定厚義又帝稱納微斷觀糧管瞎理嚇會(huì)爺計(jì)召，層是奮指斃在顏當(dāng)峰代漢市赴場經(jīng)蛇濟(jì)慘條膨件盆下屋，跌以鋼強(qiáng)役化渣企狼業(yè)眨內(nèi)絕部利經(jīng)爛營耽管揮理得，實(shí)欣現(xiàn)邪最同佳純經(jīng)閘濟(jì)口效劃益月為困最蘭終墓目功的父，趁以鄰現(xiàn)悟代突企業(yè)學(xué)經(jīng)扛營掌活因動(dòng)直及存其矩價(jià)俘值洗表簽現(xiàn)難為講對檔象掌，譽(yù)通像過劈燕對財(cái)師務(wù)硬等配信疾息聞的呀深鉛加例工遲和案再閣利眉用箱，用實(shí)糞現(xiàn)虧對荷經(jīng)濟(jì)錘過慨程斯的鴉預(yù)溫測尼、梅決伶策眠、騙規(guī)豬劃珠、淋控足制駱、恰責(zé)摟任考蛋核礎(chǔ)評法價(jià)肢等浸職地能叨的車一貓個(gè)豈會(huì)艇計(jì)蝴分挑支工?！飶V答義黃管敬理炒會(huì)嗎計(jì)況定覺義是菊指嘆用幅于長概兄括塑現(xiàn)深代社會(huì)蒸計(jì)別系只統(tǒng)淡中舟區(qū)跟別渡于傳揀統(tǒng)態(tài)會(huì)步計(jì)查，饅直宜接臘體宋現(xiàn)港預(yù)厭測薦、鹽決碌策紙、判規(guī)順劃伴、控鑼制緒和據(jù)責(zé)影任詞考押核枯評滋價(jià)話等款會(huì)芳計(jì)鄭管扇理捆職膚能例的元那部醉分恩內(nèi)味容暈的罵一墻個(gè)安范夫疇胸。★管堆理傻會(huì)尸計(jì)最的朋定最義西碗方圓定蔑義中噸方酬定汽義（黃1叨）識(shí)美浪國駕會(huì)榮計(jì)萄學(xué)漢會(huì)杯（P爆書許3畢1是）（讓2適）唐美黃國肌會(huì)港計(jì)誕學(xué)猶會(huì)《普基聞本攜會(huì)竟計(jì)城理麻論》（易3偷）晝國鵝際勁會(huì)紋計(jì)倉師借聯(lián)煎合劍會(huì)獄（P據(jù)書見3映1司）（齒4別）倚美莖國劑學(xué)芳者冊羅體伯贊特《屈現(xiàn)幅代燒管替理半會(huì)屑計(jì)爸》（原1腥）護(hù)溫徑坤仙教車授翠觀扭點(diǎn)（斃2復(fù)）巡壽李器天震民動(dòng)教毯授得觀嘩點(diǎn)（良3沉）汪衛(wèi)家淺祐教沉授離觀引點(diǎn)汪涂家動(dòng)佑教降授“降管魯理木會(huì)蔬計(jì)頓是尚西音方許企肝業(yè)挨為鈔了社加筍強(qiáng)昂內(nèi)臭部誘經(jīng)有營回管添理慈，障實(shí)仙現(xiàn)姓最筍大撲利飽潤德的光目航的羅，雀靈始活鋤運(yùn)叫用繩多漠種筐多汗樣釘?shù)碾H方監(jiān)式雞方惹法殿，止收貞集團(tuán)、殺加喉工糾和吸闡弄明高管沉理邊當(dāng)構(gòu)局放合泡理愁地纖計(jì)脅劃徑和珠有殿效歇地隊(duì)控鑰制洞經(jīng)轎濟(jì)得過麻程趟所意需挺要張的暈信紡息音，橋圍鍬繞吵成喊本畫、獅利赤潤修、輩資姿本劈燕三姑個(gè)追中河心尿，勻分境析墳過剪去輸，切控餐制浩現(xiàn)秧在捉，號(hào)規(guī)乳劃她未駁來迅的瞧一怨個(gè)廳會(huì)跪計(jì)禽分鎮(zhèn)支瞎。李所天涌民教板授溫眨坤教止授“挖管海理掠會(huì)塞計(jì)管主桃要象是投通竿過扔一耗系交列革?？铋T議方易法吼利們用糠財(cái)茶務(wù)皂會(huì)衣計(jì)慰提柱供娛的拘資必料增及禽其重他狡有省關(guān)征資柔料躲進(jìn)磨行信整克理憤、病計(jì)溝算告、頁對伯比貌和膽分缺析棉，蜘使未企維業(yè)策各局級祝管斤理妥人掉員勞能杜據(jù)賄以蟻對葡日夜常工發(fā)盈生印的蛛一遙切照經(jīng)過濟(jì)搞活無動(dòng)崗進(jìn)賢行后規(guī)及劃分與崖控?zé)捴破?，銀并擁幫支助績企貓業(yè)檢領(lǐng)創(chuàng)導(dǎo)糞作將各射種詞決角策魔的李一份整勝套勤信存息常處渴理野系做統(tǒng)縫。”管樓理栽會(huì)傍計(jì)題是每企跑業(yè)劫會(huì)歇計(jì)園的蹈一皂個(gè)吃分廣支至。連它晴運(yùn)災(zāi)用嬸一吸系革列驚專否門鼻的理方蔥式眨方欠法挽，狹收馳集瞞、銷分幸類疾、船匯煎總?cè)?、粉分滋析給和棗報(bào)威告她各條種箭經(jīng)虧濟(jì)振信籃息潛，屆借伏以僅進(jìn)紙行份預(yù)罪測翁和效決此策沖，椒制惕定燒計(jì)垂劃什，止對查經(jīng)御營憑業(yè)定務(wù)雨進(jìn)傻行拳控顆制根，訊并究對氣業(yè)浸績符進(jìn)蔥行濱評石價(jià)鉆，丘以月保誓證順企行業(yè)彈改冊善但經(jīng)搭營盼管斗理短，菜提甩高份經(jīng)呈濟(jì)盆效產(chǎn)益陣。國咐內(nèi)雕學(xué)存者姐對章管皺理連會(huì)院計(jì)改定雹義凡的山論條述國良外顫學(xué)俗者忍對市管壤理竄會(huì)救計(jì)獅定稻義翼論送述美菌國敏會(huì)廣計(jì)裁學(xué)里會(huì)管盯理襪會(huì)擊計(jì)崗委渠員爹會(huì)（軌1璃9摘5勻8裁年賓）美偽國慰會(huì)顆計(jì)危學(xué)出會(huì)《既基屠本海會(huì)穩(wěn)計(jì)屋理鼓論背》（況1斥9晌6刮6歷年嗽）管捎理?xiàng)顣?huì)塑計(jì)虛就梢是熟運(yùn)她用零適免當(dāng)巖的閑技樣術(shù)冊和歷概棋念堆，洋對奮經(jīng)惹濟(jì)播實(shí)兔體拿的丈實(shí)訊際望經(jīng)兆濟(jì)膠數(shù)規(guī)據(jù)葬和薦預(yù)串計(jì)比經(jīng)威濟(jì)嘴數(shù)黃據(jù)榜進(jìn)屬行畝處真理共，卷以儉幫敢助絞管份理潔人紀(jì)員頃制般定慨合攜理午的受經(jīng)漫濟(jì)弓目凳標(biāo)蘇，裂并僵為煉實(shí)槍現(xiàn)辭該斥目御標(biāo)發(fā)而崗進(jìn)亞行鞏合述理樓政溉策。美距國說學(xué)雞者跌羅需伯話特《推現(xiàn)欺代坐管拋理材會(huì)躺計(jì)推》(餡1上9墨8攤2歐年犁）管戶理見會(huì)虹計(jì)桐是息一勢種監(jiān)收修集紛、澇分伴類輪、族總涉結(jié)瀉、蔽分叔析軋和撒報(bào)斜告遭信弊息律的鋸系套統(tǒng)胳，患它芝有飾助眾于仿管辜理怕者殺進(jìn)浮行孫決情策禁和記控捷制幟。管范理共會(huì)帝計(jì)宰就乒是督運(yùn)臺(tái)用可適腰當(dāng)禿的腿技都術(shù)罷和儀概漸念幼，撿處某理狂企和業(yè)劑歷偶史炭的困和乎計(jì)晴劃孟的理經(jīng)女濟(jì)夸信取息猛，容以呢助唉于按管虹理眉人丸員筍制緩定異出是合附理蹲的感、異能蟻夠捕實(shí)品現(xiàn)騎經(jīng)蘋營貞目欄標(biāo)盒的敵計(jì)涼劃系，鹽以巖及某為珍達(dá)斗到屠各舞項(xiàng)伙目墻標(biāo)圍所鈔進(jìn)層行離的木決型策五般、取管帶理位會(huì)員計(jì)碼與俗財(cái)欺務(wù)炒會(huì)夢計(jì)必的魔關(guān)溉系聯(lián)數(shù)系區(qū)扎別▲管熱理絞會(huì)董計(jì)吉與鈴財(cái)銷務(wù)恐會(huì)愛計(jì)噴同帽屬強(qiáng)于席現(xiàn)愛代吐會(huì)沒計(jì)▲管臟理彩會(huì)羅計(jì)抗與研財(cái)傍務(wù)持會(huì)丟計(jì)消的硬最鼻終晃目臭標(biāo)羊相金同▲管糖理佳會(huì)價(jià)計(jì)水與線財(cái)話務(wù)報(bào)會(huì)遣計(jì)叼相眉互林分早享陪部壩分態(tài)信酬息▲財(cái)申務(wù)碧會(huì)永計(jì)增的帽改運(yùn)革尺有芒助漲于傷管放理錦會(huì)巨計(jì)野的驗(yàn)發(fā)聰展管流理織會(huì)互計(jì)協(xié)與期財(cái)凡務(wù)晶會(huì)注計(jì)相的城聯(lián)錘系管劃理稱會(huì)委計(jì)嬸與防財(cái)侵務(wù)異會(huì)鉗計(jì)得的錦區(qū)竭別3喪.鍋約寒束聾條蓄件不朝同規(guī)羽劃間未匪來侵，詞屬詢于經(jīng)熟營回管著理耽會(huì)繪計(jì)側(cè)蛾重等于鉆對絨未而來鳴的預(yù)產(chǎn)測拘、苦決最策憑和撒規(guī)資劃反設(shè)映抱過文去笨，抱屬衣于報(bào)鍬賬侵型逃會(huì)碎計(jì)側(cè)獄重厲于統(tǒng)核洞算坐和熱監(jiān)過督管翅理高會(huì)止計(jì)財(cái)域務(wù)六會(huì)倍計(jì)1艙.釀職稠能累不能同2境.項(xiàng)服易務(wù)仇對件象不浩同服宜務(wù)信于巾企與業(yè)滔內(nèi)珍部各財(cái)管稍理棋層增次對僚內(nèi)偉報(bào)物告涼會(huì)專計(jì)服屑務(wù)竿于腫企億業(yè)獲外示部各定利疾益帆關(guān)擱系帽人對犧外惰報(bào)煤告朱會(huì)笛計(jì)不停受珠會(huì)從計(jì)朱準(zhǔn)具則群、會(huì)光計(jì)切制棉度哭的濟(jì)約寧束具虜有碑很魚大繪的蠻靈餅活佛性受難會(huì)臂計(jì)忙準(zhǔn)磚則姐、侄會(huì)司計(jì)制責(zé)度度的閥約符束靈蘇活族性濤很統(tǒng)小管女理磁會(huì)尤計(jì)攤與督財(cái)頑務(wù)筑會(huì)帖計(jì)禁的云區(qū)喬別6學(xué).雹計(jì)頓算插方專法不牧同不陪受母會(huì)賄計(jì)職期曠間多限罪制可日按眨小捷時(shí)霉、念天妹、營月年假，炎甚魯至動(dòng)若乏干記年詠編制塊報(bào)皂告按摘規(guī)鎮(zhèn)定社會(huì)確計(jì)失期踐間如奔：采月丹、稱季呼、熔年編泰制南報(bào)羽告管攏理婦會(huì)規(guī)計(jì)財(cái)無務(wù)仔會(huì)顯計(jì)4丙.念報(bào)然告平期呢間不濱同5久.駝會(huì)出計(jì)滋主求體不孔同企極業(yè)里主哄體鬧多顛層狠次企凝業(yè)預(yù)內(nèi)毅部士各削管執(zhí)理遮部門制、港單概位臨、達(dá)班崇組替等企續(xù)業(yè)鞏整恢體大曉量螺應(yīng)盡用匆現(xiàn)優(yōu)代漠?dāng)?shù)圣學(xué)方烤法戲（弦微替積挎分淘、裝線欠性規(guī)深劃愿、為概茅率丑論甚等勇）狗和計(jì)盲算暫機(jī)斜技錢術(shù)一源般序數(shù)侍學(xué)駝方采法（拼加輪、市減遞、厲乘蛙、肯除壓）管鋪理殖會(huì)憑計(jì)文與以財(cái)迅務(wù)耕會(huì)尸計(jì)籮的拖區(qū)姐別9