財(cái)務(wù)會(huì)計(jì)報(bào)表講稿

財(cái)務(wù)報(bào)表分析主講：晏志高第一講財(cái)務(wù)分析概述一、財(cái)務(wù)報(bào)表分析的作用及步驟(一)財(cái)務(wù)報(bào)表分析的作用

通過對會(huì)計(jì)報(bào)表及其附注所提供的信息進(jìn)行比較與分析，評價(jià)和預(yù)測企業(yè)的財(cái)務(wù)狀況、經(jīng)營成果、現(xiàn)金流量，為信息使用者提供決策依據(jù)。

（二）經(jīng)營活動(dòng)與財(cái)務(wù)報(bào)表的關(guān)系

經(jīng)營環(huán)境勞動(dòng)力市場資本市場產(chǎn)品市場：供貨方客戶競爭對手經(jīng)營規(guī)章經(jīng)營活動(dòng)營業(yè)活動(dòng)投資活動(dòng)籌資活動(dòng)經(jīng)營戰(zhàn)略經(jīng)營范圍：經(jīng)營分散度經(jīng)營種類競爭地位：成本優(yōu)勢差別化關(guān)鍵的成功因素及風(fēng)險(xiǎn)會(huì)計(jì)環(huán)境資本市場結(jié)構(gòu)合約與治理會(huì)計(jì)慣例與管制稅務(wù)與財(cái)務(wù)會(huì)計(jì)關(guān)系獨(dú)立審計(jì)會(huì)計(jì)爭端的法律制度會(huì)計(jì)制度計(jì)量與報(bào)告經(jīng)營活動(dòng)的經(jīng)濟(jì)影響會(huì)計(jì)策略會(huì)計(jì)政策選擇會(huì)計(jì)估計(jì)選擇補(bǔ)充披露選擇財(cái)務(wù)報(bào)表管理人員對經(jīng)營活動(dòng)的信息優(yōu)勢估計(jì)誤差管理人員會(huì)計(jì)選擇引起的扭曲（召三悶）視利耗用占財(cái)薄務(wù)尤報(bào)銅表尋分厘析銷經(jīng)增營糟活痛動(dòng)財(cái)務(wù)報(bào)表管理人員對經(jīng)營活動(dòng)的信息優(yōu)勢估計(jì)誤差引起的干擾管理人員會(huì)計(jì)選擇引起的扭曲其他公開數(shù)據(jù)行業(yè)與企業(yè)數(shù)據(jù)其他企業(yè)財(cái)務(wù)報(bào)表業(yè)務(wù)應(yīng)用范圍信用分析證券分析收購兼并分析債務(wù)/股利分析一般業(yè)務(wù)分析分析工具經(jīng)營戰(zhàn)略分析通過行業(yè)分析和競爭策略分析形成預(yù)期業(yè)績會(huì)計(jì)分析通過評估會(huì)計(jì)政策與估計(jì)評價(jià)會(huì)計(jì)質(zhì)量財(cái)務(wù)分析運(yùn)用比率和現(xiàn)金流量分析評價(jià)業(yè)績前景分析對業(yè)務(wù)進(jìn)行預(yù)測和分析（途四秒）秧財(cái)稼務(wù)狐報(bào)爬表剝分釣析培前古的蜘準(zhǔn)軋備渣工優(yōu)作了晝解沖、戲熟邁悉友以抽下邀資啄料姑（勢會(huì)鄙計(jì)供信吸息芳）財(cái)松務(wù)耀報(bào)呈表為、皺報(bào)半表更附沉注凱及藝財(cái)所務(wù)磁情步?jīng)r警說崗明怖書川等租。注鼻冊哲會(huì)旬計(jì)盛師次的該審洪計(jì)潛報(bào)坐告其哈他悠有誰關(guān)襖資裁料二魄、哨會(huì)墾計(jì)技報(bào)晶表歐及生附約注（域一間）天資被產(chǎn)犁負(fù)社債勝表資膏產(chǎn)顛負(fù)盈債許表謎是筆反勻映聽企者業(yè)逆在客某史一烏特蓮定雀日帖期頸財(cái)匯務(wù)忍狀星況陵的定會(huì)謎計(jì)啞報(bào)疼表陪。1瓶、撥資炊產(chǎn)弦負(fù)首債癥表蹄的小作名用（責(zé)1宏）劇了烘解爛企認(rèn)業(yè)環(huán)的臘短館期糾償課債忌能栗力盈；（帽2仗）而了擺解糟企擠業(yè)鞋的蓬長胳期混償確債妹能蒼力創(chuàng)和濾資知本甘結(jié)副構(gòu)輪；（爸3老）猾了爪解倡企仰業(yè)鬼的獅財(cái)萬務(wù)擾彈盤性慮；（洲4借）啦提繡供近經(jīng)鋪營傭決較策構(gòu)依鞏據(jù)曾。2夠、霜資歷產(chǎn)臨負(fù)顧債飛表酷的稿局句限香性（夏1獅）帆不茄能貞反侍映民現(xiàn)持行簡市寧場囑價(jià)患值??；（載2營）炭不丈能勝反插映胳非瞞貨鞏幣貓的滋信梯息開；（奸3虹）堅(jiān)會(huì)兔計(jì)也信滅息慚包溉含暑了遵許庭多賤估恭計(jì)城數(shù)液；（坊4辜）鞏理酷解勸會(huì)爸計(jì)最信君息作必盟須招依擠靠肚個(gè)卷人貪判覺斷梅。3監(jiān)、奏資芽產(chǎn)食負(fù)枯債掘表早項(xiàng)傻目覽的希分廢類(邊1役)舉按嚷流海動(dòng)戲性佳分肌類資勿產(chǎn)扇：按屯流徐動(dòng)貌性岔強(qiáng)添弱昏排盈列謝，識流榮動(dòng)額性風(fēng)強(qiáng)蕉的折排爬列微在前導(dǎo)，紡流番動(dòng)今性憐弱唐的泄排鳳列踢在冬后草。負(fù)統(tǒng)債攻：按珍償桿還赴先津后才排覽列水，胖先四償烘還華的浸排黨列鏡在孩前董，后攏償折還慢的助排胳列趨在逗后僵。所曾有任者皺權(quán)肝益藍(lán)：按邀永難久客性觀程抖度坡排陜列遣，監(jiān)永機(jī)久磨性戴強(qiáng)青的排爭列該在怕前扇，頃永摧久役性戲弱猾的泡排棄列午在尖后罪。(萌2店)識按稱貨查幣努性業(yè)分期類貨爆幣部性此資釀產(chǎn)嘆與張非和貨駛幣今性產(chǎn)資占產(chǎn)貨鋤幣屋性畢負(fù)稱債耀與奏非督貨夢幣惕性乒負(fù)械債4弦、曬格揪式估及很編福制博方絡(luò)法（位1肌）抗格古式報(bào)甚告犯式辨：資庸產(chǎn)效、角負(fù)柏債砌、唇所坐有魔者械權(quán)宜益仿垂線直險(xiǎn)排安列潤。賬撫戶旱式陽：資始產(chǎn)唱在洋左厲方刑排磁列徹，竄負(fù)吸債慎及芬所勢有百者經(jīng)權(quán)找益丸在畏右暖方丑排敗列晉。（政2置）豈編丟制繼方僅法直航接墻根宵據(jù)映總道賬客科牢目余朵額價(jià)合鴨計(jì)數(shù)零填征列根述據(jù)鵲幾在個(gè)膽總弦賬甩科饒目損的降余般額絹計(jì)喪算漲填鼻列根附據(jù)遙有驢關(guān)車明用細(xì)緞賬瓶戶辦余夫額忽計(jì)山算墓填傘列根求據(jù)檢總左賬具科升目化和粉明饅細(xì)廚科況目褲的均余述額消分般析貸計(jì)濃算丈填瞎列根孔據(jù)謝總先賬條科誦目天與妻其軌備病抵戰(zhàn)科響目槽抵系銷欠后秒的該凈敢額鼻填皂列（向二匪）行利貝潤棍表利撤潤箱表樹是敢反癥映婆企釣業(yè)濫一攪定捆期殿間幣經(jīng)勵(lì)營訊成命果轟的暫報(bào)勵(lì)表熔。1厘、跟利頓潤練表話的懷作壩用(蟻1怎)視了裙解勒企寨業(yè)經(jīng)的切經(jīng)濫營漸成甚果箏和舞獲律利掠能扒力鉆；(赤2雄)舊了丈解軟企容業(yè)碰的脫償偉債渡能婦力禁；(朋3淘)正經(jīng)向營巧決速策珠的夾依浪據(jù)忍；(渡4殃)疾評據(jù)價(jià)終和朵考雁核姿管甩理超人白員夸。2崇、蘆利圾潤舞表巷的劫格列式過與牽編妄制岔方國法（楊一螺）格客式單壯步嬸式止：匯煤總生所煙有厘收喝入哥和殿所旦有蔥費(fèi)變用港，收所入換合偶計(jì)憐減膏費(fèi)朱用號合仆計(jì)綱等光于田利織潤攤。多坑步柄式塘：按雹照紙利儲(chǔ)潤隆的繭構(gòu)存成孩內(nèi)線容承分箱層令次擾、贊分矩步侍驟尚地景計(jì)鑒算廊利咬潤臣。維一噴般蒸有鏡以虧下酷幾計(jì)個(gè)促內(nèi)軌容括：營爸業(yè)嘗收胃入營康業(yè)餡利扣潤利嘉潤命總唇額凈昌利俗潤每貪股背收半益（珍二滾）筋編綁制匆方貢法根坐據(jù)愁有符關(guān)烘收萄入儀、并費(fèi)擠用這賬刮戶云的糞本粘期贈(zèng)發(fā)注生食額隆填快制榮；或強(qiáng)根屬據(jù)鄰“癥本碧年掘利即潤裂”偏賬蠟戶歉中勁本眼期陽轉(zhuǎn)頃入辯數(shù)量填旦制意。（惕三援）患現(xiàn)喚金雙流含量界表（波1靠）旺現(xiàn)御金獲流恒量贊表即的襯概僻念現(xiàn)我金妻流蒜量示表鎮(zhèn)是飲反現(xiàn)映背企辭業(yè)遲年部度躍內(nèi)按現(xiàn)意金泥流蛋入撓和摔現(xiàn)芒金五流滔出喊情滿況充的掙報(bào)落表宰。（決2秤）商現(xiàn)代金納的南概喪念現(xiàn)隱金刊指蚊的麻是服貨楊幣晨資陽金握和布現(xiàn)諒金齡等漁價(jià)政物傾。貨賀幣恥資跟金齒—搬指罷的但是耕企毒業(yè)激擁副有哄的媽隨根時(shí)妄可昂動(dòng)隊(duì)用餡的交現(xiàn)蠅金難、興銀東行憑存房誠款彩、午其丈他捧貨債幣拔資慚金賤?，F(xiàn)輝金誘等爹價(jià)弊物休—梁指爛的嶄是模企建業(yè)震擁鞭有賽的墳從梢購鏈買嶼日療起萍三收個(gè)梅月范內(nèi)戶到懶期滲的準(zhǔn)流倘動(dòng)嗓性梨強(qiáng)怨、頌易柔于濁轉(zhuǎn)真化罷為卡已擔(dān)知定金失額倦現(xiàn)嘴金敞、飛價(jià)唱值透變身動(dòng)賽風(fēng)暈險(xiǎn)慰很光小愉的券債糞券弟投磚資厚，秒例畜如名購親買協(xié)的燭國躁庫法券悲等郊。（顏3江）繪現(xiàn)蹲金型流盲量架表粗的命結(jié)桃構(gòu)分償為芒以丈下銅部叮分閉：經(jīng)她營環(huán)活麻動(dòng)循的北現(xiàn)喚金甩流揪量投張資沫活感動(dòng)甜的黑現(xiàn)裙金絞流賓量籌絞資腐活弦動(dòng)拋的發(fā)現(xiàn)慕金乞流哲量匯響率染變諸動(dòng)谷對痕現(xiàn)鋤金爺流肺量鍬的滅影悼響每蜜一填部哀分佩應(yīng)綿分彼別尊反號映鬧現(xiàn)蛋金槽流所入記、惰現(xiàn)軍金丈流智出底和?，F(xiàn)提金價(jià)流撓量孤凈租額耽。另待外線，粱與量現(xiàn)敲金炒無銳關(guān)啦的械投垂資繳與看籌受資秧活悔動(dòng)顧也奶應(yīng)瀉在蝦補(bǔ)餅充俊資供料著中古進(jìn)希行及披傭露共。1都、陶經(jīng)挨營愈活怠動(dòng)丘的運(yùn)現(xiàn)國金筍流古量指怖企懇業(yè)偵銷有售偷商續(xù)品將、刮提臨供瞧勞則務(wù)蓄、走購排買弦商襲品邊、牽接秋受碗勞軌務(wù)肚、取廣仗告虜宣擦傳景、預(yù)推克銷喘產(chǎn)圍品該、設(shè)繳局納團(tuán)稅襯款渴等報(bào)活韻動(dòng)勁產(chǎn)牛生頌的橡現(xiàn)音金良流崖入翠與約流杰出葉。經(jīng)分營診活逝動(dòng)掠的翠現(xiàn)猴金濟(jì)流拜入師：銷裙售戀商天品牙、牙提豆供緊勞夕務(wù)鼻收及到端的循現(xiàn)兄金央；收舅到貓的方稅嗽費(fèi)噴返逃還禿；收針到吐的蜜其雹他遮與施經(jīng)憲營透活液動(dòng)費(fèi)有公關(guān)遇的積現(xiàn)手金塊。經(jīng)相營騾活幕動(dòng)扛的單現(xiàn)秀金遙流胖出鐮：購槍買銜商卡品屯、罵接吧受胞勞困務(wù)不支特付魚的堪現(xiàn)別金秒；支椒付姜給底職撥工花以潑及但為貼職飾工借支坐付爹的繁現(xiàn)濕金嗎；支毅付弦的帳各滿項(xiàng)館稅仍費(fèi)悶；支柱付趁的申其個(gè)他掉與櫻經(jīng)糖營酬活橫動(dòng)頸有貪關(guān)尾的撓現(xiàn)訴金刮。2票、催投宗資振活趟動(dòng)惕的冰現(xiàn)直金蹦流腹量指至企生業(yè)敢固駁定勸資諒產(chǎn)究、怖無棚形久資康產(chǎn)魄等土的猶購療建退和胃不瓦包乖括則在境約摩當(dāng)拔現(xiàn)罷金衣范遼圍盡內(nèi)膨的鴿投欲資信及藏其臂處農(nóng)置填活鋪動(dòng)之產(chǎn)認(rèn)生怕的次現(xiàn)盯金賤流零入薪與纖流扎出地。投胡資嘆活環(huán)動(dòng)筋的價(jià)現(xiàn)鉗金趣流噴入壇：收粥回章投玻資陷所倆收乓到鋼的壁現(xiàn)狼金沉；取蕉得泉投宇資稻收菠益永所升收宏到寧的輕現(xiàn)甲金斜；處回置域固在定禽資耕產(chǎn)祖、流無尾形專資熔產(chǎn)決等謠收悟回顏的撫現(xiàn)扒金厚凈反額稻；處勞置鈴子梯公曲司精及甲其妨他坦?fàn)I叨業(yè)苦單看位壓收柳到捷的環(huán)現(xiàn)寄金秀凈儉額括；收牲到治的貨其保他頭與席投嗎資臺(tái)活沿動(dòng)冠有慢關(guān)床的攜現(xiàn)員金慣。投測資葬活彎動(dòng)抵的響現(xiàn)寶金綁流益出寺：購積建設(shè)固活定趨資扎產(chǎn)鄉(xiāng)豐、醫(yī)無慰形層資僵產(chǎn)爬等坊所壩支沸付茅的啦現(xiàn)賣金搏；投者資嚼所櫻支格付炒的蹤蝶現(xiàn)揉金因；取垃得姓子貞公鴿司角及嘉其胖他纖營蛋業(yè)梢單拐位蠢支猾付懷的套現(xiàn)介金架凈明額支翠付鵲其厲他意與礎(chǔ)投勻資莫活駛動(dòng)舌有慌關(guān)浮的塵現(xiàn)服金鴿。3仰、旋籌雜資內(nèi)活銅動(dòng)哄的藝現(xiàn)塌金革流辜量指瀉企需業(yè)早對線貸劫款芬人瞧或地投沒資焦人講進(jìn)壯行徒籌妄集卸資鉤金甲等斃活緒動(dòng)監(jiān)而翅產(chǎn)擱生蔬的?，F(xiàn)評金軟流閥入未與哀流藝出常。籌丑資尖活翁動(dòng)摘的總現(xiàn)炸金絞流曾入及：吸像收管投宜資許所便收竄到薪的副現(xiàn)轟金簡；取效得月借伶款各收然到票的逢現(xiàn)安金竟；收樂到接的爐其碼他撤與決籌獲資泡活插動(dòng)筋有笛關(guān)攜的晴現(xiàn)崇金送?；I鈔資承活明動(dòng)堆的久現(xiàn)伏金直流赤出診：償其還調(diào)債爛務(wù)雹所丙支扮付粥的隨現(xiàn)躺金扒；分鏟配尖股秤利光、斜利杏潤枕或乎償匪付匹利己息罵支溝付住的蠢現(xiàn)薦金榆；支渣付壇的趟其炮他帽與挽籌壇資死活芳動(dòng)為有退關(guān)書的賀現(xiàn)霉金襖。（趕四哭）虧會(huì)葬計(jì)農(nóng)報(bào)榜表氧附森注會(huì)烤計(jì)財(cái)報(bào)腿表遲附團(tuán)注腐是曬為抱了再幫析助筐使誦用悔者器更潛深州入葵地浴理處解委報(bào)項(xiàng)表惰的粥內(nèi)堪容濟(jì)而喂對透報(bào)呼表貓的注編禽制益基深礎(chǔ)推、裳編虎制訊依思據(jù)公、避編夕制歪原轎則餃和引方居法慰以掠及壇相贏關(guān)癢項(xiàng)鹿目須所腰作壯的銳詳法細(xì)朽解琴釋奔。1栗、提譯供壘會(huì)痛計(jì)園報(bào)鎮(zhèn)表慘附攔注玩的退主歇要艷原未因（那1蓋）提面高刪報(bào)候表遷內(nèi)飾信晶息濁的首可崇比亦性（昌2達(dá)）增矛進(jìn)較報(bào)丑表依內(nèi)張信擴(kuò)息汽的現(xiàn)可怨理綠解內(nèi)性（頑3?。┩浑[出疑會(huì)陳計(jì)亮報(bào)欲表付信卻息月的轟重桿要晚性2坦、塔會(huì)刪計(jì)濾報(bào)機(jī)表賢附沈注檔的型主興要往內(nèi)沙容企府業(yè)殿的辛基東本若情莫況會(huì)深計(jì)辣報(bào)騾表冒的槳編條制要基騎礎(chǔ)遵侍循悼企您業(yè)抄會(huì)葉計(jì)茄準(zhǔn)黑則高的泥聲翅明重臥要續(xù)會(huì)味計(jì)娃政刷策備和沒會(huì)索計(jì)穴估欣計(jì)江及芽其伶變賀更漏情浮況朽、命變效更望原結(jié)因躬及壩其乏對擾財(cái)混務(wù)伏狀篇況環(huán)和胞經(jīng)道營鬧成車果圍的率影鹽響茶；報(bào)幸表眨重槽要腸項(xiàng)吃目抵的陷說職明或勒有何事魚項(xiàng)拉的箭說光明資臣產(chǎn)言負(fù)督債處日考后并事敞項(xiàng)輪的書說附明關(guān)棵聯(lián)撲方子關(guān)其系箭及銜其禮交域易聾的餅說斤明第臂二偷講永財(cái)?shù)蕜?wù)句會(huì)箭計(jì)絹報(bào)板表絲式分葛析井的務(wù)方惡法一諒、葡會(huì)刺計(jì)臺(tái)分稿析（灶一谷）頑會(huì)志計(jì)擔(dān)分肆析寇概至述是糞指充對則審義計(jì)思師嘆出瘡具皺的劫審尸計(jì)頁報(bào)漢告壘、扎會(huì)皂計(jì)扶報(bào)蕩表群附盡注呀所紗依遲據(jù)邁的項(xiàng)會(huì)錢計(jì)賤政也策屢、傷方繞法物以榆及相與值此鐘相屑關(guān)恩的朽其污它誰報(bào)抗告襯所唯作銷的男定吵性緒分拋析黨?？蓛|以天完愉整憂評掉估割企河業(yè)察會(huì)唯計(jì)親信月息免的猶質(zhì)孤量漏。（貿(mào)二怒）節(jié)影醒響悼會(huì)摔計(jì)義信酸息供質(zhì)陶量磁的取若掃干下因斯素1野、捕會(huì)仆計(jì)奮制饅度特統(tǒng)黨一昌性撕所趨引改起登的抓因常素壞否賬重準(zhǔn)澆備億提箭取阿比歲例伐的乞一狠致膠性研尺究孤開襯發(fā)版支距出濤的場費(fèi)凝用壇化折撒舊虎、襪攤著銷陳方坦法足的挨強(qiáng)叔制推性逮等2李、企估肥計(jì)嘗誤無差資坡產(chǎn)殖減鎖值書準(zhǔn)姻備凍計(jì)志提貫（朋如邁賬侍齡快分臂析演）折繼舊毛年情限難浙以寇預(yù)磁計(jì)罩的錘經(jīng)天營忌環(huán)大境誤變商化公屯允甚價(jià)戚值零的傾計(jì)蝕量3叮、鋪管象理嘆者貍的坑會(huì)暫計(jì)典選合擇管冒理紅人陣員卡的最報(bào)葬酬謙（蕉中剖國慰的棵升瞧官補(bǔ)動(dòng)鄭機(jī)辮）資偉本薪市愛場椅因羨素而（溜I鮮P狼O肯、賽配膜股姨、羞S伶T柿、盾P餐T品）稅鐘務(wù)上考卻慮債粒務(wù)雄協(xié)租議對南公積司眨的鵝管犧制拆（商包浸括蝴補(bǔ)謀貼秤政伍策睬）對令公碌司踩控眉制敵權(quán)嬌的遵爭若奪對旗公墳司票利藏益銜集壓團(tuán)越的捐考排慮臺(tái)(薯股剛東皮與疫職懷工慕)競素爭傻因孤素羽（逮選執(zhí)擇抵披凱露璃政絡(luò)策犧）轟等（浸三乞）榴會(huì)尋計(jì)顯分腳析夕的帖步夸驟1受、盆確遍定響關(guān)輛鍵討因債素皇的寇會(huì)員計(jì)距政兆策零鳴售丸企養(yǎng)業(yè)眠：鄉(xiāng)豐商洋品接存胳貨制拆造怠企漏業(yè)贏：障產(chǎn)灑品許質(zhì)退量域和粒創(chuàng)碑新別,駐研京究否開汗發(fā)銀特行加：上利貸息由與泰信栽貸兔風(fēng)含險(xiǎn)2墊、鉆評笑估葵會(huì)國計(jì)植的蚊彈蝴性會(huì)潑計(jì)梁選碌擇前受鴨會(huì)乳計(jì)繞制危度憂的屈嚴(yán)岔格眨約質(zhì)束廣貪告遍費(fèi)貫用中有鵲助液于私創(chuàng)謊立券名僅牌廚,征但仁須她費(fèi)斷用賽化有仔些蠟方塞面總又鬧有遮會(huì)炸計(jì)覆選裕擇亡的包余創(chuàng)地例變?nèi)缏。含F(xiàn)計(jì)邊提蠢大常修御理彩支扶出辭，恐折誰舊懶年斬限掏等適我度棵的尺彈充性燙是貌必喊要鳴的嘴，訴如膨壞界賬倆準(zhǔn)貴備睜的那計(jì)默提附比扇例間不鏡宜述統(tǒng)忌一在。會(huì)歉計(jì)畏政暮策哪有鍬彈諸性觀,雹就蛛有什管抄理嘩盈幕余鏟的鴨機(jī)父會(huì)3否、蟲評補(bǔ)價(jià)先會(huì)縣計(jì)乞策騰略與憐同蚊行場業(yè)拿相毀比衣，煉企稅業(yè)枕的鬧會(huì)只計(jì)超政救策源如浸何輪？企庭業(yè)泊有餐管甜理異盈嬌余腿的判強(qiáng)濕烈濤動(dòng)浸機(jī)佳嗎除？企社業(yè)木在豆改殘變鋤會(huì)耽計(jì)牌政插策衣與姓估躍計(jì)噴嗎裝？過銀去哈的飛會(huì)帖計(jì)頃政擔(dān)策虎與奪估物計(jì)滲符斥合侵實(shí)鼓際孤嗎她？在表蓄毯意粥構(gòu)攪造掛重信要卻的羽經(jīng)汁濟(jì)民業(yè)承務(wù)貸嗎盈？勢如襯資姻產(chǎn)彈重腐組未、勾債崇務(wù)凝重格組鞭等4均、凍分樸析持會(huì)瓶計(jì)訴疑稱點(diǎn)未塊解勤釋嘴的脊會(huì)因計(jì)屋政祝策爐變爪更譜，勞其倒影勿響福較護(hù)大未園解園釋疼的辯產(chǎn)傻生主損騰益捎較娘大餅的摔業(yè)楚務(wù)與竭銷嗽售濤額徑相餓比邀,骨應(yīng)皂收唇賬補(bǔ)款煩的亦非她正搬常默增死長與峽銷仆售打額普相茄比弄,紙存洋貨溉的釘非眨正勉常茶增希長公齡司不凈從利蒜潤案與繡營千業(yè)備現(xiàn)吹金傲流匪的掙差吼異蚊增演長未呈預(yù)請期喂的毒大慚量第注普銷值資障產(chǎn)年攜度結(jié)結(jié)勇束湯前應(yīng)出謙現(xiàn)搖大斧量們的芝突云發(fā)襲性盒業(yè)計(jì)務(wù)審屬計(jì)趣保跳留那意澆見險(xiǎn)或揪變勾更概會(huì)總計(jì)些師根事渠務(wù)叨所關(guān)欲聯(lián)遣方訊交簡易（逢四墳）障會(huì)和計(jì)肅分南析漿應(yīng)性注驕意久的蝦問縮慧題從秩分售析敵的浴角扛度劉看敢,短保弄守列的命會(huì)爸計(jì)劍未會(huì)必零好非懷正感常究的互會(huì)扁計(jì)奧(噸經(jīng)角營色行武為醋)似未攝必構(gòu)有哪問四題不桐能追將唇會(huì)患計(jì)方政逢策魂的糟變令更績及難應(yīng)驢計(jì)私額梁的經(jīng)變古化虧全漲部憑歸建咎莫于創(chuàng)企糖業(yè)舊的杠盈泡余箏管具理袋如服企餓業(yè)謀改悠變玻銷按售貼政缸策馬導(dǎo)殲致間應(yīng)轎收假賬趨款喉增古長壞匆賬茶準(zhǔn)未備娘少因提奶可廈能純是耽企哥業(yè)掌控蟲制幼了瘋客走戶結(jié)油論喪：待不蒙要定迷廣信滿利聽潤躺；牌關(guān)舞注細(xì)利搬潤朱組井成倍部臨分格的梁持搞續(xù)屈性（阻五吧）販審邪計(jì)鵲報(bào)旦告趨的紗審難閱審朝計(jì)禽報(bào)乏告聚按因其籍出嘴具萍意鐘見就的洪類牙型廚分杜為裙四種種（自1?。┛v無虛保通留閘意你見覆審燒計(jì)軋報(bào)孤告（番2醫(yī)）布保鍵留兼意洪見捧審旦計(jì)汁報(bào)旬告（敢3兇）棋拒炕絕拉表田示盾意悲見玻審持計(jì)逮報(bào)壺告（鋒4中）總否苗定習(xí)意遙見骨審煎計(jì)娘報(bào)葬告（帆六蜓）好會(huì)演計(jì)渠報(bào)爹表法附克注吵的各分簽析會(huì)泄計(jì)學(xué)報(bào)老表逆附贊注遙主鞠要用包秋括蕩：什公掩司怖簡堆介嫌；曲不嗚符棗合毅基瓜本稠會(huì)柜計(jì)震假仁設(shè)艇的想說簽明泊；連重掉要氏會(huì)攀計(jì)督政乘策咱和距會(huì)畝計(jì)仗估鳴計(jì)春及路其蟻?zhàn)兓诟惹槠輿r畜、迷變胳更艙原幟因夢及女其含對弟財(cái)預(yù)務(wù)厲狀咸況只和瞇經(jīng)發(fā)營上成恥果擺的毯影法響兇；鵝或蜓有買事戲項(xiàng)碰和仰資糕產(chǎn)洗負(fù)貢債沿日通后快事事項(xiàng)交的枕說估明棒；照關(guān)穗聯(lián)互方腳關(guān)索系遮及波其聽交導(dǎo)易貪的郵說組明遲；射重絮要你資涂產(chǎn)湖轉(zhuǎn)盒讓駕及陜其竿出派售見情痕況丙；肚企府業(yè)危合獸并逆、期分婆立量；磨重艇大憑投抽資卻、碎融雅資櫻活陶動(dòng)葛、庸會(huì)漢計(jì)聚報(bào)棍表饞中匹重培要?dú)W項(xiàng)秧目痛的固明采細(xì)標(biāo)資瓣料蹦以亮及扇有子助且于蕩理搬解省和捷分很析旅會(huì)犬計(jì)毀報(bào)松表氧需塘要準(zhǔn)說顯明懲的禍其局他貍事乒項(xiàng)峽；捕分當(dāng)行引業(yè)并資自料酷等項(xiàng)。二索、帆財(cái)摩務(wù)工分示析（獲一霸）禿財(cái)凍務(wù)謎分勿析犧概文述是御指弱對燙會(huì)茅計(jì)帽報(bào)碑表祖中蓄有后關(guān)飛數(shù)指據(jù)怠資奪料略的裹確贊認(rèn)處、陳比留較介并邁作延定病性揪與臉定蠶量飛的償研弱究性分軋析型。以勇此藝判徑斷拴企有業(yè)趕的培財(cái)耐務(wù)版狀億況威與說償爭債虛能誼力竿，雹經(jīng)盆營灶成閱果角與賣獲世利發(fā)能躬力澇，烘以近及察預(yù)抱測逮企踩業(yè)言的術(shù)未歪來磨發(fā)舉展績趨踐勢夜，勸為好作宰出路正團(tuán)確萌的能投場資瘋和何信龍貸鬼決區(qū)策饑提盾供折依瞎據(jù)余。會(huì)冊計(jì)惱分耀析調(diào)與域財(cái)爺務(wù)昏分襯析撒是夜企正業(yè)耗財(cái)撥務(wù)餃報(bào)淺告剖分榜析乳的沒有磚機(jī)輝整宴體死，距其兵中邀會(huì)斗計(jì)等分占析稻是寒增篩強(qiáng)胳財(cái)丙務(wù)抱分少析籌結(jié)件論倍可晴靠河性偏的振前牛提哄。企業(yè)的價(jià)值由獲利能力和發(fā)展前景所決定獲利能力與發(fā)展前景產(chǎn)品市場戰(zhàn)略資本市場戰(zhàn)略經(jīng)營管理投資管理財(cái)務(wù)戰(zhàn)略股利政策管理收入與費(fèi)用管理營運(yùn)資金與固定資產(chǎn)管理負(fù)債與權(quán)益管理現(xiàn)金支付（羨二命）株財(cái)哪務(wù)志分肚析銀的燈方猜法1棍、殺趨播勢惰分膝析陸法（補(bǔ)1倆）壁橫頂向媽比夢較悶分債析株法將螺兩慨期穗以強(qiáng)上遠(yuǎn)會(huì)告計(jì)飛報(bào)湖表探的什數(shù)逝據(jù)炎予演以蜂并雪列格進(jìn)哄行扇比聲較采分禍析房誠。（抄2裙）鉛縱戒向垂比芝較埋分芽析凱法以唇會(huì)墓計(jì)筒報(bào)爪表散中民的稀某銳一徹項(xiàng)傘目陶的修合棟計(jì)百數(shù)嶼為決基卸數(shù)孟，私分嫂別爹計(jì)毒算乖各錫組唇成財(cái)部進(jìn)分殊的墨比膨重巡壽，項(xiàng)以割此抖比叉重?cái)貫槊家赖饟?jù)掌進(jìn)臺(tái)行眉比性較貨分然析么。（茄3統(tǒng)）仙比楚較期分額析檢法訂應(yīng)角注丹意奏的羨問禽題注酒意融相繡關(guān)印指警標(biāo)般的鞠可吼比李性懸。2膠、推比鑄率招分升析宴法（槍1赴）妙構(gòu)加成吩比捏率蝦分斤析以導(dǎo)某今項(xiàng)拼經(jīng)謊濟(jì)尊指紛標(biāo)澇的胳各核個(gè)兼組罰成點(diǎn)部宅分悄占追總刺體濱的采比皮重其為灶依惡據(jù)屯，各分青析管部冒分儀與旱總傻體百的疾關(guān)襲系閥，光了劑解勤項(xiàng)昂目視結(jié)住構(gòu)猾上怕的督變繳化稀。（徹2專）色相覽關(guān)膛比妻率蟻分哪析以士某謠項(xiàng)鞠經(jīng)釣濟(jì)手指酸標(biāo)棉與蹈其盒他韻經(jīng)腦濟(jì)茶指姐標(biāo)來進(jìn)隙行洲對恥比夜，塌求驅(qū)出翼兩邁者茅的田比頁率尊，儉反尼映途有憐關(guān)陷經(jīng)陷濟(jì)廟活刊動(dòng)近的劉相講互寧關(guān)貌系限。（休3沒）桂效萌率單比扇率沙分鑒析計(jì)火算踩某奸一照經(jīng)刷濟(jì)貸活釋動(dòng)扇的蜘所內(nèi)費(fèi)矩與漢所快得功的誼比映率陷，捐反巾映幻玉投哭入粗與限產(chǎn)黨出帖的斗關(guān)愿系升。3棉、缺因普素棵替嬌代賴法例石：蘋某題產(chǎn)腹品讀材王料惡消掠耗基的療計(jì)雅劃悲數(shù)晶和棉實(shí)遲際造數(shù)顧如難下緊：項(xiàng)附目繞單避位園計(jì)蠟劃遇數(shù)薄實(shí)角際主數(shù)產(chǎn)階量碧件架1個(gè)0償0生0訓(xùn)1耽1閣0數(shù)0單勢耗念千?？苏?疤0滲1臘8單同價(jià)姐元港4脫0臺(tái)4咳3計(jì)帝劃縫成丈本帆：請1黨0燭0羽0曾×世2茄0同×倡4珍0幫=鼓8膜0奔0瓜0矩0潤0替店換悔產(chǎn)潛量擴(kuò)：盒1放1障0月0勾×得2醫(yī)0承×謀4斧0層=來8孩8塔0少0快0夾0篇—蛋＋棗8剛0蒸0佛0忍0替蚊換酷單想耗蕉：毀1壺1尖0壘0賄×呀1變8論×有4事0雪=突7帽9刊2輝0達(dá)0答0錄—慌－相8場8稼0體0枯0替培換全單策價(jià)蜂：戒1蟻1制0蹦0汗×繳1遺8剝×之4屋3舞=尖8敞5動(dòng)1袍4晚0乞0躁—＋仆5沈9快4份0投0實(shí)焰際躬成紀(jì)本姥－煙計(jì)買劃難成頌本瞧=控＋傲5慚1盤4緊0放0第農(nóng)三販節(jié)寬償阿債冒能單力統(tǒng)分熟析一師、英短突期心償媽債屬能抽力奸分類析(湊一蠅)蘭短本期鹿償進(jìn)債們能勾力中的動(dòng)影吵響迎因架素1貼、鬧流蓋動(dòng)根資飯產(chǎn)（究1棗）胃貨欄幣爹資蜜金（擇2賤）騎短鄙期答投悟資（集3咱）您應(yīng)掀收申款蘿項(xiàng)（炕4愁）費(fèi)存郊貨（翅5本）翅預(yù)赤付鍋賬灘款（剖6貴）鼻待懷攤帽費(fèi)塘用2幣、館流執(zhí)動(dòng)球負(fù)傳債（來1徒）棉短找期片借儲(chǔ)款（更2位）暈應(yīng)淹付鍋款缺項(xiàng)（峰3半）房誠預(yù)闖收必款秩項(xiàng)（餡4其）扶其訓(xùn)他細(xì)應(yīng)己付夾款挖項(xiàng)（朽5烘）廳應(yīng)絲式交托稅筑費(fèi)3色、禾營這運(yùn)鹿資棋金4煌、摸現(xiàn)峰金捧流米量（縣二返）劈燕短停期態(tài)償鞭債碰能租力帥的總比缸率筒分傷析1掘、抹流征動(dòng)束比陵率表索明往每徑元錦流級動(dòng)丸負(fù)慢債算有夜多陰少必流閘動(dòng)妙資鑄產(chǎn)炊可炭以乞作復(fù)為葬償狡還得債廢務(wù)膠的走保肢證矛。流盯動(dòng)種比爛率攜=怨流品動(dòng)悟資氣產(chǎn)穩(wěn)÷高流稼動(dòng)素負(fù)總債一說般寒情燦況勝下糧，南流閉動(dòng)訂比脾率趙越揮高天反肥映念企思業(yè)帝短韻期鍋償斯債遷能疤力襯越右強(qiáng)泊，鋼債電權(quán)久人壘的熟權(quán)投益舌越要有如保醉證宗，盒流圍動(dòng)兵比封率靠高怕，套不體僅挽反邊映湊企廳業(yè)夾擁儲(chǔ)有支的制營梯運(yùn)喘資逝金自多在，博可跨用開以箏抵掙償息短仗期錢債沉務(wù)蹈，番而貫且潛表窯明床企效業(yè)供可筒以粗變算現(xiàn)傷的便資初產(chǎn)謀數(shù)戶額睡大旋，寨債摸權(quán)相人燙遭徐受雄風(fēng)弟險(xiǎn)瞞小乖。評達(dá)估將時(shí)扭應(yīng)沾注易意賠該姻比激率障未清考緞慮秧流側(cè)動(dòng)孩資絕產(chǎn)且的營質(zhì)泄量角、密結(jié)達(dá)構(gòu)陸以蓄及遼與歲負(fù)甜債愈配掠合莖的滋時(shí)深間緣瑞屬拔性什。2亭、栗速部動(dòng)僵比久率表既明震每辟元序流車動(dòng)駛負(fù)肯債美有壇多衫少秘速既動(dòng)謝資耍產(chǎn)騙可像以狐作棋為止償劃還差債秘務(wù)球的塞保獄證頓。速趙動(dòng)升比求率錦=跌速塑動(dòng)凳資亞產(chǎn)壤÷轟流未動(dòng)昆負(fù)賓債速綁動(dòng)攀比叛率欲過區(qū)低羽，請說柴明墻短希期韻償盯債況能礙力案存彈在開問孩題窯，早速香動(dòng)去比丹率間過提高色，忙則牧又炎說還明計(jì)企偏業(yè)房誠持賭有劍過岸多軌的噸速駐動(dòng)辨資覽產(chǎn)摘，暫可吉能誰會(huì)駐失索去充一摸些疾有唐利畫的遞投封資勻與適獲凳利呆機(jī)踢會(huì)攝。盡腳管鑰較宣正鋒確盾地搞說延明元了扣債象務(wù)冒償宅還篇的婆保館證貸，陣但抓仍判未喊考單慮返應(yīng)課收青賬踩款服的啟可化收性回飾性綿和劑收盼賬請期牢。3邪、盞現(xiàn)秧金梅比憐率表勾明漫每貪元棒流穩(wěn)動(dòng)移負(fù)漢債施有把多翼少關(guān)現(xiàn)敬金陷類搭資鋒產(chǎn)歸可晚以反作瞇為銀償墾還蔬債屈務(wù)收的園保糞證母?，F(xiàn)匆金眠比紗率鄭=較（收現(xiàn)焦金碗+榆現(xiàn)豈金千等文價(jià)痕物迅）煤÷繼流盾動(dòng)絡(luò)負(fù)袋債現(xiàn)兇金訓(xùn)比烏率服說勢明登的臘是句企恨業(yè)景直護(hù)接虧支鴿付絹流途動(dòng)金負(fù)付債模的紅能威力酒。該潔比閃率余避啄免破了壇上質(zhì)述熊兩怪種膚比溉率付的鍵缺件陷鑒，殲更裁直速接袍地即表鞋達(dá)蜓了烏企波業(yè)遵的鎮(zhèn)實(shí)珍際跨償洽債海能麗力轎。但夫該拳比甜率潛過擁高顛，扣表或明鵲企應(yīng)業(yè)旗的簽資饞產(chǎn)行未浴能甚得構(gòu)到競有猜效苗運(yùn)終用蛛。二嚇、頑長坊期嫁償?shù)陚饽軕至ξ制菸?徐一牲)扇長備期桿償沒債揀能查力父的眨影披響冬因聰素1婆、跨資族本朽結(jié)浸構(gòu)是柏指存企屋業(yè)司資泛金更來嘴源窩的棵結(jié)解構(gòu)脂。蘋通午常舒是副指狐債堆權(quán)瘋資蓬金耽與護(hù)股找權(quán)宿資呢金勞的狡比廈重叫。2愈、籃財(cái)乓務(wù)松杠提桿是何指音由茅于叛固際定木債球務(wù)擠利響息慎的袋存彩在攤，睜稅葉后字利椅潤面的饅變鍵動(dòng)巴幅遇度煎大作于筍息冤稅腹前后前沿利過潤佩變悔動(dòng)唯幅茫度螺的蒜現(xiàn)搖象明。3船、下長株期腿盈絨利訊水確平拘與總經(jīng)兩營棋活挪動(dòng)竄現(xiàn)宋金梳流復(fù)量（研二薯）櫻長蒼期叼償安債霞能晝力辯的嶼比護(hù)率鏡分瓦析1錯(cuò)、汗資仆產(chǎn)幕負(fù)膜債仁率說套明燒企淡業(yè)旗總死資繭產(chǎn)嶺中迫債旱權(quán)稠人接提釣供籍資疊金皺所守占橡的臥比輩重覆以賽及衰企次業(yè)硬資度產(chǎn)夕對議債回權(quán)估人斗權(quán)串益谷的吸保浪障骨程鄰度分。資著產(chǎn)液負(fù)書債愧率值=擇負(fù)搭債棉總盞額末÷炸資遇產(chǎn)丘總愧額=恩1獵－徑股間東貨權(quán)俊益藍(lán)總督額漿÷澇資序產(chǎn)廉總撈額=算1哀－腎股賤東司權(quán)吳益司比代率如爪何捉評精價(jià)伶可濤從姻：從材債最權(quán)榆人艘角執(zhí)度從宗企芽業(yè)柿股控東余角鉛度從她企浙業(yè)程經(jīng)聯(lián)營平者社角剃度2沈、兇負(fù)良債喬與驚股笨東拒權(quán)蓬益怨比腿率反攪映狼債翁權(quán)珍人嗎所艇提摘供鳴的叛資團(tuán)金死與辟股順東雙所書提獻(xiàn)供春資刃金螞的裁對罷比煤關(guān)綠系盯。用忠以爪表暗示碎企脅業(yè)雜的嗽財(cái)始務(wù)粉風(fēng)漠險(xiǎn)司以惠及淚股淘東贏權(quán)叼益籃對這債久務(wù)消的泡的撥保賄障借程劫度夏。負(fù)伯債旁與喇股沫東挎權(quán)今益峽比酷率=指負(fù)盼債輪總子額減÷南股中東敬權(quán)貫益守總砍額該讀比劍率貌越筒低旨，帶表昏明啦企破業(yè)繭長貞期謊償朱債勾能旨力順越此強(qiáng)宇，培債譽(yù)權(quán)遠(yuǎn)人會(huì)權(quán)壇益其保要障孔程倒度戒越逃高盆，扇承宰擔(dān)雀的至財(cái)喊務(wù)坐風(fēng)務(wù)險(xiǎn)歷越炒小撞，厘反譯之乞，礙比片率蘇越位高驗(yàn)，座則貓表鍋明問企駛業(yè)饞的富長儉期診償哨債明能圣力尊越羊低羽。3還、位負(fù)彩債計(jì)與說有彎形愉凈拴資大產(chǎn)仗比舉率反布映志負(fù)糾債匯與菌有哥形厲凈插資往產(chǎn)搜的懶比貪例抄關(guān)懸系接。到用攀以榨表袋示廉有炸形劑凈復(fù)資蟲產(chǎn)輔對哈債瀉權(quán)尺人尸權(quán)爪益從的亡保梁障許程背度腸。負(fù)監(jiān)債相與墾有蔽形喇凈渠資就產(chǎn)素比兆率=瘡負(fù)客債憑總廉額仙÷棗有汽形唇凈演資什產(chǎn)有箏形域凈趴資眼產(chǎn)墨=躲股手東參權(quán)望益屯-版無承形登資率產(chǎn)芽-錫遞唱延甚資葵產(chǎn)剔釋除顆了蹤蝶資隸產(chǎn)論總語額繼中稿那景些隸價(jià)棒值砌存六在葉著海極冤大提的徑不啟確傍定菊性蛋的切資修產(chǎn)童，皆與素資石產(chǎn)腔負(fù)背債逢率哲相唯比繁，董它滿更目能提合頂理她穩(wěn)膊健叨地啞衡酸量曲企壘業(yè)殼在晉清休算抓時(shí)批對喜債遇權(quán)鑼人叼權(quán)撲益腥的研保原障斜程雕度鉗。4素、寬利曲息辨保宜障殃倍付數(shù)反動(dòng)映嚴(yán)企狼業(yè)錄生正產(chǎn)紀(jì)經(jīng)食營鑼所露獲梢得浪的濤息魚稅別前尊利始潤答與衰利蛙息菠費(fèi)鼓用狗的完比次率客，中用葬以忠衡仙量夠企澇業(yè)瘋償輕還膛負(fù)奮債瓶利遮息旱的申指斯標(biāo)纏。利浙息躺保借障啄倍罵數(shù)=鞭（認(rèn)稅境前長利添潤炊+切利猛息孤費(fèi)涌用而）誰÷消利誤息互費(fèi)召用利楊息尋費(fèi)勻用軟一械般廟包喉括猛流絹動(dòng)宴負(fù)島債陪利筆息揪費(fèi)虛用熱、濾長脾期麗負(fù)領(lǐng)債及中吧計(jì)熔入碼損濁益鈴的敘利悄息懂費(fèi)壟用葉以叼及易資聚本蒼化冬利練息襪等疫。倍峽數(shù)思越猴高患，享說努明曠支窗付假利嫂息紹的聲能臉力炮越是強(qiáng)里，肆因缺此渠，道它真既或是逢企趟業(yè)帳潛司在微經(jīng)津營劣的沿前批提嗽，繩又弱是庫衡鼓量逮企咽業(yè)蠅長府期忌償續(xù)債降能脹力睛強(qiáng)煌弱芝的農(nóng)標(biāo)贈(zèng)志輸。三卡、紐奉影術(shù)響替償厲債李能鴨力賠的禮特陸別籠項(xiàng)團(tuán)目（摔一撇）隱影紅響簽短稠期灘償珍債輛能嶄力漠的瀉特平別蔽項(xiàng)喪目1豎、瘡授起信證額絕度2昆、削準(zhǔn)圣備熔很茶快遼變偽現(xiàn)座的廊長睡期鬧資嘗產(chǎn)3斃、礦補(bǔ)關(guān)償貪性疑余族額（騰二架）銀影隱響遇長辨期斤償婚債幟能盞力抽的遣特槍別煎項(xiàng)雹目1幟、師或徒有趕負(fù)危債擔(dān)宵保庭責(zé)環(huán)任崖、付未勉決德訴兔訟葡等2右、眠重飯大錢投隸資們項(xiàng)晝目3裙、達(dá)資盈產(chǎn)箏變烈現(xiàn)媽能忠力4冠、局企杠業(yè)環(huán)信呼譽(yù)第域四油節(jié)末營崖運(yùn)屈能破力濫分圾析一暮、靜資余產(chǎn)蠶管掏理額與阻營增運(yùn)冠能壺力（菜一家）諸資榴產(chǎn)盟結(jié)小構(gòu)疏管坦理1錄、趁資腥產(chǎn)偵結(jié)蒙構(gòu)鋤對閃企蓋業(yè)繭的侮影債響（立1幕）巷對虛企歇業(yè)言流畝動(dòng)角性騰的裁影襖響（耀2喂）券對腿企勒業(yè)衫風(fēng)商險(xiǎn)虧的嗓影土響（缸3燈）撥對確企濫業(yè)紗收浴益車的叼影序響2用、涂影飼響眨企清業(yè)會(huì)資指產(chǎn)改結(jié)摟構(gòu)歡的更因潑素（辨1倍）澆企努業(yè)韻所鋤處涂的伴行柔業(yè)雨（發(fā)2不）諷企訓(xùn)業(yè)海的敗經(jīng)丹營洋規(guī)悠模（濱3赤）蘆企痕業(yè)蜂的雕經(jīng)梢營酬環(huán)兆境學(xué)（染4張）娃經(jīng)耀濟(jì)違周津期（求二克）反資疼產(chǎn)萌效睬率俱管短理二壩、盞流福動(dòng)岡資裳產(chǎn)撐營礙運(yùn)久能魂力忘分凍析1扛、餐應(yīng)蹲收王款窄項(xiàng)軌周峰轉(zhuǎn)超率鍬與寇應(yīng)遺收瘡款靠項(xiàng)綱周府轉(zhuǎn)捉期應(yīng)憲收追款略項(xiàng)布周留轉(zhuǎn)遼率充是煮指喉企師業(yè)東在尾報(bào)港告卵期譜內(nèi)局從拆賒影銷全開偶始旋至殼收鵝款黎為縫止自的噴周網(wǎng)轉(zhuǎn)龜次鹽數(shù)女，設(shè)應(yīng)牧收凝款阻項(xiàng)陷平艘均蚊周細(xì)轉(zhuǎn)脹了殲幾樂次渠。應(yīng)均收項(xiàng)款稻項(xiàng)石周扶轉(zhuǎn)套率急（騙次溫?cái)?shù)害）=叢賒隊(duì)銷碼收猴入杯凈即額奧÷瞧應(yīng)沒收動(dòng)款忘項(xiàng)素全躍年飯平文均僻余戴額周羅轉(zhuǎn)隙率瘦愈悔快版，捧周頌轉(zhuǎn)乒所鏡需崗要蛾的督時(shí)樂間安愈塘短孤，半企寧業(yè)怪應(yīng)偏收燭賬截款仙回強(qiáng)收價(jià)速淺度著也奏就從越伐快度，掌信墨用嫁管診理場工丹作莖的桂效吩率界就爛越瀉高罵，住這每不俱僅爐將飲減旱少弓或細(xì)避敢免阻發(fā)緣瑞生薦壞隱賬仗的儉可糊能臂性盡，奶而堡且癢有另利嘉于忙提腿高毫企貨業(yè)提資施產(chǎn)行的足流考動(dòng)須性鉛和核企慎業(yè)棍短泛期價(jià)債黑務(wù)嚇的失償氣還浪能引力粥。應(yīng)辱收耀款綿項(xiàng)這周顯轉(zhuǎn)丹期驢（挖平看均栗收沖賬頸期追）識反督映鍬企釣業(yè)弄應(yīng)晌收艦賬湖款液周尖轉(zhuǎn)脂一炸次線所侮需擁天叉數(shù)貸。秘即前轉(zhuǎn)直換受成政現(xiàn)水金送的策平駱均葵天倚數(shù)潮。應(yīng)監(jiān)收決款狗項(xiàng)未周瘡轉(zhuǎn)材期愛（憲天錦數(shù)走）=揭3絞6寨0?！潞虘?yīng)編收嚼款猴項(xiàng)傾周何轉(zhuǎn)漲次久數(shù)如蠢果婆平調(diào)均培收溜賬噴期幟長煩于核企詢業(yè)凈通葡常儲(chǔ)的眉放偏款戰(zhàn)期礦或信農(nóng)用徑期片，勒可堡能旗表濕明貞企揀業(yè)嬌信權(quán)用恨管賞理唐欠動(dòng)佳蝦，擾收貢賬不恨力溪，井以系致淚資喪金蹦沉低淀賽于療應(yīng)血收品賬槍款奸中稱。礎(chǔ)反輝之丹，平師均欄收椒賬問期節(jié)愈紐奉短東，充銷農(nóng)貨棄之勻后州能考迅勸速跑收兼回短現(xiàn)夢金將，則地可示加表速巨資賭金矮周匹轉(zhuǎn)囑。2咸、豆存暈貨您周搭轉(zhuǎn)瘋率慶與落存米貨竭周刮轉(zhuǎn)雖期存摟貨率周鼠轉(zhuǎn)陜率聯(lián)反請映蠻企銀業(yè)綱從升購制入肆商次品印（森商琴業(yè)帆企封業(yè)劍）餃或會(huì)購毒入名原膊材莖料劍（慕制邁造肉業(yè)播）著，延至抱商鄰品泳轉(zhuǎn)收售罵出訂去才，驚或畝原座材鐮料胳經(jīng)徹加巴工掏變帶成環(huán)在培產(chǎn)艦品唐、攜產(chǎn)事成頃品枕，頑至踏產(chǎn)叢成刪品婆出著售耕為岸止到，遠(yuǎn)一爛年碧內(nèi)掏的哥周汪轉(zhuǎn)甩次珍數(shù)窯。它激是先衡懶量惠企網(wǎng)業(yè)趨生效產(chǎn)育環(huán)信節(jié)賢或茫銷呢售兄環(huán)續(xù)節(jié)掩中左存泡貨荷營綿運(yùn)午效圍率柄的匙一朗個(gè)鋸綜型合虎性洪指蹈標(biāo)始。存美貨遣周碑轉(zhuǎn)哈率劫（忍次剛數(shù)巨）=糊銷客售樓成寄本÷存超貨偷全發(fā)年炸平披均侵余定額存尋貨亮周層轉(zhuǎn)碰率慨越茂高取，卵表矛示當(dāng)企流業(yè)曲存溉貨煮管城理搶效敗率喪愈寶佳幟，原在耍銷下售污利哪潤逮率生相肯同灑的劫情漿況尼下縫，鍬獲磁取廣的友利餓潤撿也役就謎愈選多估；堤反星之國存絹貨被周絲式轉(zhuǎn)寺率疲過狗低喝，保表纖示象企餅業(yè)發(fā)的肢存叫貨園管雕理剪效腰率胖欠神佳麗，嘉產(chǎn)緣瑞銷始配安合獵不綿好則，錢存閃貨違積求壓崖過過多葉，詳致楊使怖資核金曠凍紗結(jié)治在銜存訪貨促上摔，聽倉選儲(chǔ)天費(fèi)散用情及知利位息僚負(fù)考擔(dān)款沉筒重著。存?zhèn)}貨騰是精企匪業(yè)破資役產(chǎn)傅的數(shù)重板要炸組濃成暴部插分詢，天因舍此肥，甚存裙貨副質(zhì)爆量鑄好齡壞婆，顫周震轉(zhuǎn)潛快羅慢虜，般對懶企悠業(yè)猜經(jīng)忘營竟效遮率玩的營好穿壞導(dǎo)有斗著冊直捆接凱的進(jìn)影游響進(jìn)。在昏制造造符業(yè)夠，砍為繳分腸析謎各俗項(xiàng)讀存角貨個(gè)的急運(yùn)烤營宗情躲況商，旅上郵述月存劫貨員周銷轉(zhuǎn)金率池又爭可翠分埋為露以驚下月幾齒個(gè)侍指菌標(biāo)丟：原票材裁料覽周概轉(zhuǎn)戴率=況耗檢用銳原抱材邪料蔑的嫂成莫本辯÷愧原伏材告料悔平的均伙余敲額在迅產(chǎn)缸品不周饞轉(zhuǎn)杰率奏=談制京造會(huì)成勿本翼÷漠在赴產(chǎn)竊品懸平楚均毛余舟額產(chǎn)黃成盈品珍周而轉(zhuǎn)役率羊=營銷趟售樂成筑本著÷忌產(chǎn)核成叼品槍平鞭均紛余渣額存期貨民周肝轉(zhuǎn)肅期津就株商截業(yè)蹈企斥業(yè)促而奴言臺(tái)，甲代低表追購啞入順商辨品派至族轉(zhuǎn)昨售攔為什止假平妻均葡需寇要億的水天膜數(shù)領(lǐng)，寫或體表判示雜商甲品篩存瘋貨筍可嗎供澆出李售澆的壘平糖均蘇天拾數(shù)捆。就兼制哪造網(wǎng)業(yè)朵而哥言旱，銳存敘貨亡周悔轉(zhuǎn)唇期黑代囑表屆購浙入是原漁材晶料烤，冊轉(zhuǎn)紐奉換越成侍在宗產(chǎn)狐品染、食產(chǎn)術(shù)成荷品箱，弦以營至塔出漸售基為梯止灶平手均惹需鋸要蘭的仍天女?dāng)?shù)雙。存盒貨剛周帖轉(zhuǎn)幼期熟（腔天閥數(shù)降）猶=堂3崇6糊0÷存識貨秘周皺轉(zhuǎn)竹次棵數(shù)存與貨糧周描轉(zhuǎn)朝天鋤數(shù)炊越偏長鈔的廳企債業(yè)態(tài)，撓收問回系資清金葡投礦入擇營侄業(yè)伸或績生崗產(chǎn)席資態(tài)金抽所余需賢要卻的君時(shí)閱間父就開越代短仿，因資狼金呆周配轉(zhuǎn)港也勾就損越臣順鐵利津越赴快今。3芳、德營絲式業(yè)萍周飯期反經(jīng)映講企鹽業(yè)鍛從縱購品入禾存悟貨洗到際售況出廊存蓋貨胳并拿收纖取抵現(xiàn)缺金萍平襯均夸需惠要獲的副時(shí)太間皂。營狐業(yè)所周遞期賊=存畝貨裝周紅轉(zhuǎn)安期雪+窄應(yīng)旦收勵(lì)賬欲款屢周詞轉(zhuǎn)槽期一閑般蕉來臥說滾，幕營襯業(yè)羽周墊期肅越旨短來，遵說格明諸企活業(yè)果完涂成相一勤次些營苗業(yè)羅活漿動(dòng)龍所鞏需轎要前的源時(shí)肝間炎越藝短婆，孤企薪業(yè)墊的意存踏貨風(fēng)流丈動(dòng)冰越辯流受暢障，難賬旗款慣收憶取生越夜迅獲速百。4帶、晴流鋼動(dòng)淘資頃產(chǎn)遇周孟轉(zhuǎn)挽率梅與丑流眼動(dòng)述資犁產(chǎn)放周萌轉(zhuǎn)粒期流蟲動(dòng)羊資煩產(chǎn)椒周樓轉(zhuǎn)朵率襲是螞反軍映訂企嘴業(yè)呆所噸有濫流穩(wěn)動(dòng)政資吼產(chǎn)途周盟轉(zhuǎn)分情懶況才的武重蝦要否指叛標(biāo)準(zhǔn)。流略動(dòng)虜資澤產(chǎn)封周卻轉(zhuǎn)嘩率=袋主蟻營恢業(yè)支務(wù)歇收擔(dān)入哨÷熟流灶動(dòng)療資金產(chǎn)雹平闊均新余雹額流貝動(dòng)銳資盼產(chǎn)漏周紅轉(zhuǎn)層期=跑3釀6附0當(dāng)÷拘流加動(dòng)場資俊產(chǎn)桐周謙轉(zhuǎn)闊率一友般亭來印說蠻，屬流豎動(dòng)貼資體產(chǎn)瀉周口轉(zhuǎn)蘿率圈越救高斬，項(xiàng)流倡動(dòng)故資爽產(chǎn)豎周扭轉(zhuǎn)惠期靠越錯(cuò)短逗，發(fā)說本明悼流段動(dòng)攔資晃產(chǎn)奶周南轉(zhuǎn)番得志越犯快霜，拜利習(xí)用繳效讓果硬越勇好拼。三景、徐長癥期炭資叨產(chǎn)覆與醋總持資驚產(chǎn)悉營織運(yùn)葬能搖力褲分愚析1旱、控固徐定覺資獸產(chǎn)阿周愉轉(zhuǎn)征率輛（圍次胃數(shù)坊）反撫映岔企能業(yè)奶銷隊(duì)售園收草入岡凈任額得與搜固封定爹資站產(chǎn)發(fā)平淡均罪凈河值玩的垮比串率洲。挪用責(zé)以筑衡閃量破固他定注資躲產(chǎn)舟使丈用鹽效保率秋。固孩定致資夕產(chǎn)閣周今轉(zhuǎn)益率桃（鉛次滴數(shù)考）=滾銷拌售蒜收妻入施凈魔額÷固返定若資激產(chǎn)勉全囑年攀平毯均勇余罵額固歐定眠資繪產(chǎn)房誠周塘轉(zhuǎn)狠率脹高音，規(guī)不角僅期表允明炮企凱業(yè)門固片定柏資赴產(chǎn)相利暈用朱較球充畫分出，繁同賣時(shí)鑰也谷表車明專企藏業(yè)閘固哈定索資病產(chǎn)纏投育資耽得醋當(dāng)分，樂固泄定箏資克產(chǎn)牧結(jié)身構(gòu)防合源理沾，史能嘆夠招發(fā)角揮羊效夏率扇，低管繭理始水亭平木高吉。評澆估渣這事一兆指宿標(biāo)幣時(shí)傻應(yīng)性注綁意逃折猛舊艇方谷法艦、丟固朵定俗資助產(chǎn)薦的撲增校減第。固桂定瞞資繭產(chǎn)序周藏轉(zhuǎn)賭期筑=殃3負(fù)6編0亡÷槳固莫定糠資蛇產(chǎn)逮周告轉(zhuǎn)水率2扁、牢總而資寨產(chǎn)區(qū)周慎轉(zhuǎn)貝率翼（灶次版數(shù)堤）反求映朽企則業(yè)黨銷襯售念收斬入續(xù)凈絹額首與太資分產(chǎn)朵平添均捏總荷額樓的膝比柄率夾。晚是放衡降量洗企沿業(yè)家在掌報(bào)掘告吃期割內(nèi)辭對慶其猾全擔(dān)部濃資幻玉產(chǎn)藝使為用欄的心效筒率豬?？?cè)纲Y背產(chǎn)休周圣轉(zhuǎn)躲次東數(shù)=向銷蹦售攜收盟入賀凈兔額÷資漿產(chǎn)愉全墊年烈平稍均渣余閃額總奮資械產(chǎn)百周躲轉(zhuǎn)伏率船高錘，云說頓明封全睡部匹資港產(chǎn)胞經(jīng)采營固效衛(wèi)率駛好篇，恥取焦得談的慢銷釀售慶收運(yùn)入汽高毅；葵相曬反箭，悄如塌果容總姿資仗產(chǎn)待周鞋轉(zhuǎn)沒率零低魄，稍說食明傲全剛部蠻資陶產(chǎn)他經(jīng)休營及效洋率盈差燈，信取授得陷的寄銷批售鏟收增入項(xiàng)也聚少時(shí)。耀因畏此貢，爭這雜一螺指補(bǔ)標(biāo)鼓的扒高蟲低用，燒最川終似會(huì)場影揭響到企染業(yè)異的稍獲揪利未能油力畏?？偽屹Y甜產(chǎn)影周錘轉(zhuǎn)映期盒=槍3葉6胖0?！履箍偼ＹY壓產(chǎn)乏周五轉(zhuǎn)飄率3船、霉凈秒資灘產(chǎn)散周臥轉(zhuǎn)毅率毯（賓次元數(shù)永）反遇映雨企忌業(yè)贈(zèng)銷劑售因收岔入朗凈下額噴與伐股常東疫權(quán)凍益飽平蛾均弓總烤額該的登比餃率指。適是礎(chǔ)衡痛量禿企泊業(yè)膊在采報(bào)度告養(yǎng)期答內(nèi)瘦對瓦其肌自省有岸資倉本銅的排使吉用專效府率杏。凈捏資蜜產(chǎn)辜周著轉(zhuǎn)纏次蝴數(shù)苦=銷裂售慢收維入逆凈博額÷凈忌資破產(chǎn)虜全糟年地平權(quán)均嘴余癥額該像比而率友可畢能踐因劃下帥列魚