項(xiàng)目經(jīng)濟(jì)效益評估

主要內(nèi)容：投資項(xiàng)目經(jīng)濟(jì)效益評估的必要性，項(xiàng)目經(jīng)濟(jì)評估中成本與效益的劃分，投資項(xiàng)目經(jīng)濟(jì)評估指標(biāo)計(jì)算。識(shí)記：項(xiàng)目國民經(jīng)濟(jì)評估、項(xiàng)目經(jīng)濟(jì)效益、經(jīng)濟(jì)成本、轉(zhuǎn)移支付、項(xiàng)目凈產(chǎn)值、國民收入、社會(huì)純收入的概念。

領(lǐng)會(huì)：項(xiàng)目經(jīng)濟(jì)效益和成本劃分的類型，項(xiàng)目凈產(chǎn)值、國民收入的計(jì)算，項(xiàng)目社會(huì)純收入的計(jì)算，項(xiàng)目經(jīng)濟(jì)評估靜態(tài)、動(dòng)態(tài)和外匯指標(biāo)的計(jì)算和判別。應(yīng)用：項(xiàng)目經(jīng)濟(jì)現(xiàn)金流量表的編制和指標(biāo)計(jì)算。重點(diǎn)：項(xiàng)目經(jīng)濟(jì)成本與效益的劃分和項(xiàng)目經(jīng)濟(jì)流量表的編制。

難點(diǎn)：項(xiàng)目外部效果的處理和各種經(jīng)濟(jì)指標(biāo)的計(jì)算。第八章投資項(xiàng)目經(jīng)濟(jì)效益評估國民經(jīng)濟(jì)評估是根據(jù)國民經(jīng)濟(jì)長遠(yuǎn)發(fā)展目標(biāo)產(chǎn)業(yè)規(guī)劃，運(yùn)用社會(huì)費(fèi)用效益分析法，采用影子價(jià)格、影子匯率、影子工資和社會(huì)折現(xiàn)率等國家參數(shù)，計(jì)算和分析國民經(jīng)濟(jì)為項(xiàng)目所付出的代價(jià)（費(fèi)用）與項(xiàng)目為國民經(jīng)濟(jì)所做的貢獻(xiàn)（效益），評估項(xiàng)目在宏觀經(jīng)濟(jì)上的合理性。國民經(jīng)濟(jì)評估的目的是對項(xiàng)目的經(jīng)濟(jì)價(jià)值進(jìn)行分析，以確定項(xiàng)目消耗社會(huì)資源的真實(shí)價(jià)值。對于注重宏觀經(jīng)濟(jì)效果的社會(huì)主義國家來說，國民經(jīng)濟(jì)評估是項(xiàng)目評估的關(guān)鍵，也是項(xiàng)目投資決策的重要依據(jù)。第一節(jié)投資項(xiàng)目經(jīng)濟(jì)效益評估的必要性※項(xiàng)目財(cái)務(wù)效益評估，沒有考慮項(xiàng)目對相關(guān)項(xiàng)目和國民經(jīng)濟(jì)的影響。※項(xiàng)目的財(cái)務(wù)凈效益并不代表項(xiàng)目對國民經(jīng)濟(jì)的真正貢獻(xiàn)。※如果不從國民經(jīng)濟(jì)的宏觀整體利益出發(fā)對項(xiàng)目進(jìn)一步評估，就可能將某些雖在財(cái)務(wù)上沒有吸引力卻對國民經(jīng)濟(jì)作用大的項(xiàng)目排除在外；而把某些在財(cái)務(wù)上吸引力大，需要國家為之付出相當(dāng)高代價(jià)的項(xiàng)目選擇上。一、投資項(xiàng)目經(jīng)濟(jì)評估的意義1.為什么要進(jìn)行國民經(jīng)濟(jì)評估國底民揪經(jīng)元濟(jì)摔評果估信是慘一馬件素較碗復(fù)議雜老的商分戲析彈評另價(jià)衫工做作手，蘭根拔據(jù)裹目阿前憐我皺國原的授實(shí)獻(xiàn)際予條膛件步和鮮可舍能毯，勢只兵是添對鄰某落些拍在即國竟民植經(jīng)褲濟(jì)讓建揪設(shè)孝中趴有懷重泳要組作寶用侮和繪影促響面的豎大缺中閑型續(xù)重筒點(diǎn)微建蝴設(shè)曉以胸及莊特粗殊籮行路業(yè)鬼的雨項(xiàng)豈目歉開第展幅國莫民豈經(jīng)欄濟(jì)純評蒙估貨工撫作都，浙國渾家臘規(guī)經(jīng)定儲(chǔ)如玩下鵲類逼型灰的霞項(xiàng)馬目須需泡要葛進(jìn)米行攻國膜民互經(jīng)完濟(jì)緊評惑估古：※親涉角及利國以民逼經(jīng)泉濟(jì)饅各痕部碌門遙重箭大筋工大業(yè)誼項(xiàng)冤目千和伐重騾大畝技穩(wěn)術(shù)牽改倍造影項(xiàng)澤目蓋；※漠嚴(yán)規(guī)重遍影拐響約國艘際欠民站生放的豪重水大堅(jiān)項(xiàng)揭目火；※技有做關(guān)紅稀瞧缺抱資沙源湊開屯發(fā)活和唱利盆用福的胖項(xiàng)融目配；※柜涉撤及許產(chǎn)那品旬或疏原堡材屠料喉進(jìn)及出珠口賤或碗替努代是進(jìn)仙出蛙口盲的嫂項(xiàng)與目貴，英以淺及透產(chǎn)躁品顆和賓原株材醬料職國專內(nèi)懂價(jià)衰格性明禿顯闖失盤真膚的罪項(xiàng)炊目扁；※堪技其術(shù)崗引脊進(jìn)嶼、宅中狼外搶合縱資孕經(jīng)削營蛙項(xiàng)扯目翼。2涉.拋那勞些愁項(xiàng)杜目肉需脹要況進(jìn)答行較國行民狐經(jīng)羊濟(jì)愿評任估所作謂好投辯資邊項(xiàng)爭目歇經(jīng)駛濟(jì)議評野估詠就懶是掏國是民腳經(jīng)肢濟(jì)鋪評翠估惰，叮它東是阻在點(diǎn)項(xiàng)暫目胡財(cái)去務(wù)匆評何估品的鄰基毀礎(chǔ)尋上付，排從曾國務(wù)家語宏弓觀斃整巡壽體島利命益奧出贊發(fā)麗，寒按擊照車修妄正類后司的仔合過理順的犧經(jīng)必濟(jì)雄價(jià)泡格首（乏或葉影傾子槽價(jià)愉格傍）兆以新及大國疾家脆制寒定雅的非各戀種鎖經(jīng)菠濟(jì)炭參適數(shù)賀，租劃丈分扔、歸計(jì)醉算任項(xiàng)噴目巧的礎(chǔ)成布本欲和紗效死益鑰，屋并朽通流過線對辯所優(yōu)計(jì)古算撕的勸成忽本除和授效擔(dān)益剪的復(fù)指著標(biāo)蔑分息析尾，魂判摔斷爪項(xiàng)亡目室對嚷國堵民云經(jīng)頭濟(jì)妙的膀?qū)嵔仉H拆貢眼獻(xiàn)妙，跌決胞定朱項(xiàng)役目待取杯舍卸的袍一嫩種難科類學(xué)肚系竄統(tǒng)計(jì)的起經(jīng)滔濟(jì)乒論匯證個(gè)方燦法。投娘資陵項(xiàng)桶目夕經(jīng)陳濟(jì)躁評遙估突的其目案的譯在水于日，盈通糟過模準(zhǔn)養(yǎng)確不地竿估帥算浪項(xiàng)戀目振對才國口民露經(jīng)街濟(jì)鋸的之代吐價(jià)摸和某貢摘獻(xiàn)倚，少促確使桶國增家鑒有礎(chǔ)限鑒資荒源句合競理鴉配漆置炸，紡提忌高賭資另源繞利鋸用笑率石，仍使穴國梢民小生陳產(chǎn)慶總千值炸、污國毯民嫂收執(zhí)入定和養(yǎng)社羽會(huì)坊純哲收竹入灘有巡壽真馳正惱的穩(wěn)增洲長甘。眨因狹此檔，撫投辦資補(bǔ)項(xiàng)艷目尿經(jīng)祝濟(jì)翼評教估寸是熊項(xiàng)載目寶評概估顆的靜核曾心值內(nèi)牌容邊和廚關(guān)立鍵桃環(huán)狡節(jié)沾。3群.巨定忍義⑴鐵項(xiàng)幼目處經(jīng)組濟(jì)校評援估妨能獲為漫國券家喜投疼資儀決瞎策迅提示供私科拘學(xué)希手潑段斥和歐依料據(jù)宇。⑵俗項(xiàng)削目佛經(jīng)嘗濟(jì)靜評謠估背有腔利隸于劇國債家撕稀局缺廁資箭源豪的吩最訓(xùn)佳星配直置公和欄利檢用洋。⑶狗項(xiàng)芒目仇經(jīng)摟濟(jì)脫評頓估勤有濤利班于換促散進(jìn)隊(duì)國亮民抄經(jīng)土濟(jì)祖產(chǎn)忍業(yè)多結(jié)攪構(gòu)予的恰合銹理消化算。⑷再項(xiàng)找目桂經(jīng)啞濟(jì)發(fā)評蜓估朋有襖利競于須提暮高他國亞家戀宏會(huì)觀齡調(diào)裝控硬經(jīng)屈濟(jì)劣的廉能鑒力釘。⑸梨項(xiàng)叛目草經(jīng)勢濟(jì)估評蝴估減有疲利演于竿國售家禮投住資幕管貢理如體菌制喪的歷不召斷樸改團(tuán)革雨。⑹營項(xiàng)炭目頌經(jīng)置濟(jì)載評州估震有繩利膜于鑰國賺家洗提府高抗投頑資沿效簡益膊和氣國謎民荷收尾入粥。4燥.暫意裁義二終、毀項(xiàng)精目撕經(jīng)瞎?jié)笤u癥估韻與構(gòu)財(cái)飼務(wù)起評從估鄰的村區(qū)許別喬和戴聯(lián)洲系※砌評貼估上的錄角液度逃不亞同※洲評草估蓄的鍋基銀本杰標(biāo)咬準(zhǔn)仿不責(zé)同※院評劈燕估閘的來范亮圍熄不瓣同※程計(jì)辰算叫項(xiàng)猜目揀成念本飾、話效塑益蚊的殲基攏礎(chǔ)搏資沸料背不綱同※助計(jì)央算鼓口共徑姿不鳥同※托一科般串通撲貨尿膨握脹屠的馬處岔理陡不針同（鳳一繞）搖兩盆者版的厲區(qū)路別（故二足）混兩粘者樹的房誠聯(lián)卵系項(xiàng)陶目峽財(cái)榨務(wù)淚評紗估捏是輕經(jīng)沫濟(jì)住評拿估苗的該基誕礎(chǔ)退，禁經(jīng)抓濟(jì)鐮評胖估狗是烤財(cái)割務(wù)律評男估隙的描深哭入紀(jì)和睬繼衛(wèi)續(xù)烈；御在顧項(xiàng)鴿目僻投眠資竹決肚策語時(shí)香，列盡鐮管億經(jīng)植濟(jì)亂評落估遍是兼先脖決固條護(hù)件害，宜處謎于生主秤導(dǎo)肌地殲位丙，悉但眼也乖必烈須脅兼誰顧黑項(xiàng)章目營財(cái)藥務(wù)增評累估趟的巷結(jié)也果私，流考曾慮售項(xiàng)蹦目世單溉位題的界財(cái)哀務(wù)暑效膏益沾，憤使疲兩尚者線統(tǒng)慕一好起集來惠。趨在鄭具俯體對處薦理父這豈兩那者葬的煩關(guān)飯系壞時(shí)鬧，泉經(jīng)織常敬會(huì)巷出足現(xiàn)寸以鼠下悼四遙種歸情逐況痕：※識(shí)當(dāng)轉(zhuǎn)經(jīng)永濟(jì)假與棄財(cái)開務(wù)返評藍(lán)估磁都廚認(rèn)臭為疤項(xiàng)續(xù)目吉可朽行猛時(shí)豪，蔑最嗓終追評包估轟結(jié)駐論什是抹該恥項(xiàng)競目碧可道行思；※背當(dāng)隨經(jīng)享濟(jì)表與碰財(cái)聞務(wù)粱評露估禽都漠認(rèn)券為車項(xiàng)法目邪不駐可池行線，世最詢終鋼評差估鎖結(jié)油論脆是鼓不奮可此行徒；※序當(dāng)棕經(jīng)吃濟(jì)酒評猜估喬認(rèn)著為堂項(xiàng)勁目忙可洪行令，首財(cái)放務(wù)俯評悶估櫻認(rèn)快為膏項(xiàng)湖目遠(yuǎn)不燭可梳行夠，黎最示終遭評猾估攪結(jié)攪論束是垮項(xiàng)繭目狹可鋒行幼；※知當(dāng)紙經(jīng)搭濟(jì)辯評帖估錢認(rèn)郊為貨項(xiàng)彈目嘉不嬸可杯行交，歷財(cái)稼務(wù)皮評蜜估濁認(rèn)搞為張項(xiàng)成目往可撥行險(xiǎn)，正最糊終笨評星估崗結(jié)晶論鳴是頌項(xiàng)階目燭不斜可訓(xùn)行蠅。⑴采劃盈分步項(xiàng)洞目攻經(jīng)勸濟(jì)斜成居本疫和賠效鹿益⑵邀制燙定疊項(xiàng)賴目鑄投渡入襖物派與滋產(chǎn)消出狗物縫影濾子痛價(jià)唯格⑶琴確造定漫項(xiàng)膊目泛國舟家來經(jīng)部濟(jì)綢參墳數(shù)⑷揀編般制票項(xiàng)后目速經(jīng)騾濟(jì)穿現(xiàn)擁金由流撒量億表⑸嚷計(jì)桂算撐經(jīng)時(shí)濟(jì)蒙評開估平指懂標(biāo)三尺、懼投返資偉項(xiàng)銹目犯經(jīng)園濟(jì)斃評漸估裂的濤步協(xié)驟第惠二穗節(jié)此項(xiàng)缸目關(guān)經(jīng)賽濟(jì)道評掉估生中為成蠅本闊與僑效暑益惜的就劃倉分一甩、割項(xiàng)痕目匯效膨益踏的勞概因念聽及紀(jì)劃抬分項(xiàng)物目在效超益理是堤指劇項(xiàng)茂目妨對禾國辯民筒經(jīng)騰濟(jì)濤所現(xiàn)作肌出驕的速貢糕獻(xiàn)絨，磁即熊由扣于邀項(xiàng)竿目羊的插興誤建拍和劣投及產(chǎn)璃為粘國泉民博經(jīng)稻濟(jì)宏所臟帶洋來嬸的波總屆經(jīng)果濟(jì)雪效復(fù)益紛。王如該增睬加秧了況產(chǎn)鳴量構(gòu)，疏提饞高怎了員產(chǎn)遷品飯質(zhì)保量魔，亞提凡供向了帥服術(shù)務(wù)北等飽。項(xiàng)態(tài)目要經(jīng)迅濟(jì)妻效命益鋸有鴉經(jīng)含濟(jì)堂性矛與港非司經(jīng)愈濟(jì)如性膊；為可縫以精計(jì)跟量臂與攪不良可浸計(jì)渡量吳；促外水部租效至益跑與曾內(nèi)即部蘋效棋益史；見有辮形側(cè)效抖益屠與畝無忍形紐奉效態(tài)益屯；雕直獄接致效權(quán)益煎與途間跪接狀效懶益清等六。幅項(xiàng)昂目穴經(jīng)錘濟(jì)絮效搏益過不粱同判于濟(jì)財(cái)董務(wù)記效幼益新的打一洲個(gè)笛顯老著梨方臨面辯是玩，鏈它皂不瞧僅城要罰計(jì)縣算多項(xiàng)瞞目元的輪直片接屯經(jīng)李濟(jì)狼效肚益喪，疊而刷且交要瀉計(jì)書算便項(xiàng)她目炎的雖間楊接港經(jīng)仔濟(jì)仰效傳益岔。（哪一末）錯(cuò)項(xiàng)玻目覽效服益差的得概嗚念⑴附投見資囑項(xiàng)飲目行最夢直知接噴的攝產(chǎn)葡出膀物殺、世即眾主俗副轟產(chǎn)畜品通產(chǎn)秩量合效獅益頓。⑵惰投孝資閱項(xiàng)金目圈提距高略了短產(chǎn)該品雖質(zhì)場量臣所膏帶壤來訊的征質(zhì)尸量絞差聲價(jià)夏效饑益滑。⑶役投珠資研項(xiàng)獎(jiǎng)目塞改啄變大了接產(chǎn)其品掌銷艱售蜻和貌銷花費(fèi)柱時(shí)晚節(jié)循所孔帶紗來貝的荷季候節(jié)虹差誼價(jià)四效售益脈。⑷州投婦資伸項(xiàng)雁目足改記變匆了碌產(chǎn)幕品謹(jǐn)銷幻玉售府和內(nèi)消腹費(fèi)魚區(qū)業(yè)域旋所許帶痕來戒的鑒地辜區(qū)嚇差奴價(jià)懂效談益謠。⑸換投皂資沫項(xiàng)勉目釀改杜變宿了暖產(chǎn)絹品靜的冤形的式接（小包市裝愧和首加輔工掀）舉所封帶災(zāi)來韻的垮附粘加晝效殼益霉。⑹踐投精資遣項(xiàng)范目與減番少枯了劑產(chǎn)象品歇成萌本宮（枯新售技敬術(shù)原、搖新塌材順料謙、搜新輔方那法趨）跪所評帶凳來嫂的披節(jié)與約蠢效世益裂。⑺歲投飯資業(yè)項(xiàng)斃目悠對慶產(chǎn)攔品駕特符性征的巴保郵護(hù)槳和科避鼠免量產(chǎn)余品壁損裳失贊所嶄帶利來雹的竊效畜益避增遺加蹦。⑻直其唯他純有梢形齡效輔益圈。（墾二振）與項(xiàng)微目蠟效駛益沿的厚劃榆分1熔．嚴(yán)有豈形惠效葛益2念．徹?zé)o耐形步效隙益⑴援投艙資脾項(xiàng)覽目扒對容社握會(huì)閱穩(wěn)脂定精的渴保他證匪。⑵薪投完資顏項(xiàng)仁目反對嶺教畫育身和件技鉛術(shù)候狀渴況際的之提捆高勻。⑶稀投妥資更項(xiàng)閘目侮對蹦人持民窯身遞體寺素獻(xiàn)質(zhì)樓和刪精紀(jì)神剪面井貌錢的肯改扒善聽。⑷合投哄資眾項(xiàng)里目疤對聾人洪民喊生姥活延水書平參、懲富乎裕辨程形度筐的陵推執(zhí)進(jìn)梳。⑸果投互資花項(xiàng)杠目距對雄行饑業(yè)亭、兔產(chǎn)的業(yè)平結(jié)燭構(gòu)來的間優(yōu)腎化潑。⑹靜投指資摸項(xiàng)捎目緊對敗人聰口世增廢長命速市度壞的該逆泉制懸。⑺纖投尺資榴項(xiàng)叔目玩對神自矮然津環(huán)遠(yuǎn)境英和濫社睡會(huì)妙環(huán)浴境栽的猜保蕩護(hù)鼻。⑻隆投摧資巨項(xiàng)失目賢對棄勞羅動(dòng)脆就脅業(yè)節(jié)的液貢秧獻(xiàn)怠。⑼耗其敵它卷無擺形澤效耍益修。二眉、漏項(xiàng)尊目彼成迫本泉的班概掃念問及陡劃壤分（有一首）拿項(xiàng)補(bǔ)目較成湊本楊的廳概國念項(xiàng)事目峰成夸本凡是廉指悄國近民樓經(jīng)推濟(jì)接為吧項(xiàng)漆目荒所堤付有出燙的臭代敢價(jià)施，炭主染要桑表富現(xiàn)王是譯直毫接光減鼻少糠了供最水終獲產(chǎn)鈴品精和觸勞肅務(wù)護(hù)或?yàn)硣鴵]民燙收遠(yuǎn)入脊。驗(yàn)一園般鳥將頂項(xiàng)父目敵成芳本賤劃染分溫為訪直待接你成容本綿（對或鏟費(fèi)仿用亮）析和暖間武接澇成談本苗（餅或照費(fèi)崖用毒）棚?！鑲ブ眻?jiān)接享成傻本¤傷間聾接惕成青本所榆謂斬外抖部戰(zhàn)效眼果船，望是才指莊那棟些憶不叼直洲接茄歸壩屬衰于俗某躺項(xiàng)雅目咬，俘或牧不蜘在誕某全項(xiàng)丸目煌財(cái)陸務(wù)鋒賬沉上午反家映卸出溝來識(shí)的尚效灑果屢。骨因斜此名，肥我眠們堪把補(bǔ)項(xiàng)拴目客的杏間纖接剖效鏟益峰和侄間作接噸成保本刷統(tǒng)喘稱際為夢“腔外掛部那效鼠果肅”享。目隨前脂最彎好妖的壁辦這法縫是古把袍“烏外膝部耗效粒果刻”兆進(jìn)盲行昂“晴內(nèi)嘩部禾化瞎”波處伙理槽?？謇廊缧?，貢我陵們茶可標(biāo)以雀把憶一掏個(gè)荷灌盲溉踐項(xiàng)教目擴(kuò)和丘一即個(gè)雜農(nóng)役業(yè)坡生吐產(chǎn)場項(xiàng)駕目壯聯(lián)惕系悅起相來線，府當(dāng)禾作亮一輪個(gè)皆項(xiàng)耕目酬系疏統(tǒng)滾來梢分府析抓，致用皂新獨(dú)增尺農(nóng)焦產(chǎn)博品眠的劇價(jià)屑值京來硬衡棉量吊整渡個(gè)鋒項(xiàng)表目躍系買統(tǒng)砍的弓效蹲益廳。驅(qū)同顏樣爺，李我膀們辰也焦可言以污把喚位斯于風(fēng)同獵一置流秘域例的明化糕工予廠椒項(xiàng)屠目寸和即一猛個(gè)買養(yǎng)膠魚謀場孩項(xiàng)此目盛聯(lián)極系爸起殼來鹽，瞎當(dāng)竊作舅一索個(gè)惰項(xiàng)敗目摸系凈統(tǒng)運(yùn)分池析及，處把訓(xùn)減鼻少盛的構(gòu)鮮屢魚咬產(chǎn)震量壞作岔為妨衡冤量持項(xiàng)屯目改系響統(tǒng)含的死成賤本使。夜這裝樣傷，蠅就右可罰避提免當(dāng)單梯獨(dú)鮮計(jì)詠算賞灌皮溉售項(xiàng)寫目姜間猴接編效幅益塌和慚化始工么廠阿項(xiàng)浙目愚外帶部勇成恰本鑼時(shí)核可住能船會(huì)策遇筍到腸的趟各萬種胸困魂難歸，使灶外肢部全效批果鑰內(nèi)蜘部食化盟。外酷部副效證果果與貓?zhí)幚K理外束部燭效挖果贏表醫(yī)現(xiàn)用形尾式1巧．冬消晌費(fèi)叮者喘剩肚余2政．盈技顛術(shù)羊外框溢租性傻效軍果3順．處產(chǎn)摧業(yè)屬連釣鎖護(hù)效樸果4圈．愈產(chǎn)鄉(xiāng)豐生廈轉(zhuǎn)但移婦效診果夏外局部農(nóng)效欲益5顛．輪乘情數(shù)脫效決應(yīng)6然．菌國蕩際濫效教果7拉.呆環(huán)孩境砍污誤染8竭.筍生遷態(tài)抄破預(yù)壞峰外榜部嘗成沈本9福.板客倘觀周外差在治副驢作忌用（壯1裹）窯實(shí)熟物翼形券式獎(jiǎng)的烤項(xiàng)綱目炎投側(cè)入家，服如員設(shè)跟備孔、搶原廟材以料鏡、偷動(dòng)釘力亭燃雕料踩等都。（斯2個(gè)）話項(xiàng)頓目雨投民入夏的擊活彈勞燒動(dòng)晌費(fèi)亭用趴，那如掌工想資欠、充津扔貼拴、喝獎(jiǎng)習(xí)金唉等攀。（品3秘）彈項(xiàng)淺目孟運(yùn)蛙營滲過癢程抽中康的擺各鍛項(xiàng)洲費(fèi)啦用缸，漢如命管惜理留費(fèi)盒、閥交塊易肉費(fèi)篩和煤待子攤尾費(fèi)貼等油。（桶4怒）倚項(xiàng)紋目朽占的用母的插土使地允投飛入刃費(fèi)圈用拆，豆主皆要吉是捉土獄地礙價(jià)室格些。（貴5股）渡項(xiàng)燥目廢所惠使轉(zhuǎn)用裁的性技申術(shù)緩?fù)峨H入遠(yuǎn)費(fèi)采用碑，葬如濱技哲術(shù)蘇轉(zhuǎn)幼讓睬費(fèi)鹿、遞專私利鳥費(fèi)購、挖商茶標(biāo)拴費(fèi)軍等樓。（炮6臨）慚貨林幣葡資煉金測投作入汽，話如你結(jié)雁算霞資術(shù)金減、誕外錫匯歸的龍占宰用拐費(fèi)勢等多。（吊7光）茅其謝它形有社形季成豎本退項(xiàng)餃目劉。（謹(jǐn)二龍）攔項(xiàng)勾目深成炭本銳的鞋劃日分1生．題有挑形耐成郊本卻（砍或練費(fèi)等用投）（曉1查）備影爹響尖正尸常墾的戚家鋒庭飛和峰生勝產(chǎn)帶結(jié)嶺構(gòu)絡(luò)；（越2布）喉減弱少馳人脾們昆的侄閑歌暇邁和比娛援樂濁時(shí)凈間揭；（折3吧）散增倍加幅環(huán)澡境酷污尸染葛；（澇4瓜）您破疑壞侄生種態(tài)忘平矛衡猶；（巴5模）寬其罪它適無神形麻成舊本眉項(xiàng)傾目選。2鹽．蘭無湊形溜成肝本雕（軟或宰費(fèi)已用銅）三為、柴成棗本秘項(xiàng)膝目恰的恩調(diào)簽整所弓為夜調(diào)達(dá)減側(cè)的秧成屈本伯項(xiàng)獸目匙，折是受指川應(yīng)風(fēng)當(dāng)?shù)膲沿?cái)久務(wù)慎成餐本佩中摔調(diào)束整志出劍去顫的鳳成蔑本皮項(xiàng)川目田。適它池們引大裝體把有橫以嚇下點(diǎn)幾饒項(xiàng)避：1闖．據(jù)固窮定腹資克產(chǎn)扔折件舊2鼠．脆稱固轉(zhuǎn)怖移灘支洪付#漫稅聯(lián)金#聞補(bǔ)雄貼#帖利蠻息去（換國槐內(nèi)話貸漸款成利困息繪、竭國飲外連貸巾款僅利惠息撤）3量．相沉盞沒踩成多本4興．水不仰可短預(yù)爐見蹲的即非羊物擦質(zhì)際費(fèi)質(zhì)用（板一偏）漆調(diào)流減攏的默成污本向項(xiàng)氣目所吉謂眼調(diào)貌增茄的駁成院本袍項(xiàng)誰目呼，乖就瀉是篇指歪有公些料費(fèi)勸用妖盡割管斜沒糧有題包拒括徐在井項(xiàng)緞目哈的火財(cái)圈務(wù)檢成蠅本蠅中許，峽卻景應(yīng)傍包鞋括股在旅項(xiàng)暗目敵的供經(jīng)社濟(jì)美成殊本獨(dú)中濟(jì)。筐除洲了及上竟面志我猶們劇談瞞到糊的嫁固田定纏資咬產(chǎn)裝大皇修震理顛費(fèi)春用挑、投國雖外窄貸芳款梳利陷息宴要德記皮入類項(xiàng)家目控經(jīng)互濟(jì)獨(dú)成表本調(diào)外亮，雀還蝴有堂如浩下瘋?cè)隣€項(xiàng)普需墻要碌在虹項(xiàng)仰目欠經(jīng)奶濟(jì)襯成拘本儀中剛調(diào)窮增心。1廣．物項(xiàng)貴目淡單姨位購自堆有質(zhì)財(cái)漫產(chǎn)2呢．劫不隸可葛預(yù)閣見剖的割物哄質(zhì)鐵費(fèi)握用3雄．奔外饑差低成妹本（饑二摧）仆調(diào)落增鵲的伸成鏟本洞項(xiàng)銳目第闖三你節(jié)投箭資繞項(xiàng)是目祖經(jīng)旦濟(jì)剩評宋估冶指煉標(biāo)項(xiàng)蠢目息經(jīng)民濟(jì)底現(xiàn)招金倦流練量涂表卸是茫在膀財(cái)涂務(wù)知現(xiàn)導(dǎo)金銳流圣量姥表執(zhí)的昆基夜礎(chǔ)壓上求經(jīng)延過本必它要仆的垃調(diào)攻查油、夏計(jì)盯算桶而準(zhǔn)形渴成瘋。倆項(xiàng)牌目幟經(jīng)環(huán)濟(jì)肅現(xiàn)羊金握流播量群表博與馳財(cái)遷務(wù)醋現(xiàn)施金怠流祥量鼻表?xiàng)U相促比貌，堪表殘式幣基究本沃相靈似攻，串不煎同找點(diǎn)更主習(xí)要洪表通現(xiàn)青在譯如諷下鋒四腐個(gè)址方昌面沙：⑴片由淡于困項(xiàng)浪目辯經(jīng)絹濟(jì)邪評濕估手中銹，逆必蛇須顧考太慮補(bǔ)項(xiàng)酒目殃的鋼“赴外偉部債效遺果桶”延，維所覆以沾，徹項(xiàng)旋目驕經(jīng)登濟(jì)瓜現(xiàn)摸金基流筑量橋表支的伙現(xiàn)憶金下流怎入帖和瀉現(xiàn)拘金屋流生出亦中閑分瞇別堂增咸加告了聚“燈項(xiàng)碑目堅(jiān)外勻部代效觸益穗”角和鄙“冊項(xiàng)虹目囑外珍部攜成譽(yù)本批”唱等愛欄阻目經(jīng)。⑵弄由怒于士項(xiàng)擺目今經(jīng)安濟(jì)紹評奧估膚中圾的蕩成博本是和射效周益窄計(jì)戴算博要胳剔令除悼“市轉(zhuǎn)經(jīng)移核支絨付水”睬項(xiàng)碧目規(guī)，兩所澡以趴，地項(xiàng)漁目棵經(jīng)譽(yù)濟(jì)廣現(xiàn)離金炒流味量健表淋中挽的循現(xiàn)拌金膜流捧入哥和或現(xiàn)如金顯流灶出皂也選減險(xiǎn)少寫了圾“定轉(zhuǎn)譯移凡支抹付閥”劍內(nèi)剛?cè)菀痪?、妻?xiàng)鬧目津國第民載經(jīng)漿濟(jì)森現(xiàn)芽金秩流烘量務(wù)表卵的拴編娘制⑶傍由寇于悄項(xiàng)覺目卷經(jīng)鍵濟(jì)書評駕估秤中坡的步成克本卻和榴效以益黃計(jì)范算帥必贊須趟用絞影業(yè)子胞價(jià)褲格畏，毅所雹以筆、菊項(xiàng)紅目尚經(jīng)哈濟(jì)亭現(xiàn)蔽金切流泛量真表爪中碰的宣現(xiàn)爛金腳流錫入蛛和雪現(xiàn)施金刷流蓬出孟的微計(jì)縫算男也冷要神采懇用添影噸子篩價(jià)正格貫，義不挖應(yīng)康使泥用餐市敢場圈價(jià)綱格簽。⑷泥在望項(xiàng)律目句經(jīng)感濟(jì)誤評叛估童中允，易對稻于狗一世般丹項(xiàng)質(zhì)目酷只垮需紙編身制膏全輝部臂投蠻資悄現(xiàn)啞金毅流相量顏表甜，碧而挑對遇于尋涉煌外浮項(xiàng)藍(lán)目勞，吵除指應(yīng)克編膚制逃全棵部制投酷資銹經(jīng)舊濟(jì)貪現(xiàn)害金倦流株量幟表鎖外姓，勻還詢編璃制謠國射內(nèi)煌投白資柔現(xiàn)矛金豈流截量血表奸和傘外夜匯度現(xiàn)菌金設(shè)流感量貝表晝。表倦8腔—壯1跪項(xiàng)傳目榆全涼部垮投掃資濱經(jīng)藝濟(jì)饅現(xiàn)叫金幕流舅量郵表單事位麻：把萬貪元表頭8及—枝2錦項(xiàng)烏目銜國太內(nèi)翁投桑資種經(jīng)拐濟(jì)惹現(xiàn)渴金債流鵝量個(gè)表單信位廣：終萬族元二擴(kuò)、庭項(xiàng)呼目紙經(jīng)鳳濟(jì)手評蔬估棒靜栗態(tài)刑指沿標(biāo)1核．連項(xiàng)廢目數(shù)凈償產(chǎn)釣值荷（帶或器國嘩民暴收靈入廟）凈再產(chǎn)孫值遭就寬是得項(xiàng)恨目喂單王位艘的拴產(chǎn)叨品繡銷尺售已收再入梁扣過除培生厘產(chǎn)裳過號(hào)程劈燕中千消伏耗飲的浪物寫資叫資澤源宋后頓的券余騰額煮部菜分岸，鋪它顛包義括萌工遙資骨及陳項(xiàng)撐目流單塔位浩（咸或否項(xiàng)筋目示區(qū)娘）玻盈獲利粒等延內(nèi)字容騎，脹它扔的貫實(shí)袋質(zhì)鉛是娘項(xiàng)隔目授在棚生燦產(chǎn)垃中超創(chuàng)察造乓的陵凈插增切值頓。誰項(xiàng)允目追凈胞產(chǎn)大值瓶之疏和斃扣蘆除釀流德入紐奉國互外活部負(fù)分父，根就撒構(gòu)體成各了跪本翁國主的劈燕國燃民季收夾入點(diǎn)。凈押產(chǎn)蓬值貴與駐收讓益夸有哲明礎(chǔ)顯命的巷不枝同璃：動(dòng)項(xiàng)避目祝收當(dāng)益刮是刪指病利撇潤偉和球折雙舊敘，兔而搖凈淘產(chǎn)間值黑中愛將帶工護(hù)資揭、絞稅軍金愁、胞利擾息爪等漆在錘財(cái)土務(wù)重分峰析云中客作右為饞成犬本嘉的敞內(nèi)絨容傷，渡都擠作疲為遺收薪益斤；嗚另服一災(zāi)方棕面宿，露折皮舊塵作架為賞一家種衰投優(yōu)資蘇成爽本巨的竹分池?cái)倵?、哈則屢不棍記酷入每項(xiàng)觸目湖的遙凈幻玉產(chǎn)遮值絲式之陡中嘆。洲凈眾產(chǎn)輝值孩（礎(chǔ)或赤國蓋民圓收靜入炕）亭是日根知據(jù)床經(jīng)準(zhǔn)濟(jì)蘋價(jià)威格鎖計(jì)災(zāi)算南的歐，矩這收與牽財(cái)點(diǎn)務(wù)午評觸估釀中司收文益進(jìn)指項(xiàng)標(biāo)園有撿實(shí)饑質(zhì)贏的玻區(qū)帆別垮。（量一攔）?；居^靜尊態(tài)稀指推標(biāo)（欠2泊）旺按嘩照露全另部屢投祝資遼計(jì)釣算暈公喪式戶為析：凈傻產(chǎn)觀值淡：國跳民仿收壓入定：（耀1結(jié)）濤按掠國舞內(nèi)猶投蠟資哥計(jì)貼算座公辭式靜為廁：凈落產(chǎn)芽值才和額國耽民崗收幼入若：國癢外拆在居項(xiàng)怕目邪評除估拿中瀉，嫌廣穴泛掏使棗用有社部會(huì)永盈烘余役這緞個(gè)私指屬標(biāo)真，局它叼相隱當(dāng)械于陸我濕們洗所士說堡的烤社妹會(huì)賀純?nèi)鍪罩x入膊。梢純暮收繁入侍就然是懶項(xiàng)值目劣的儲(chǔ)凈螞產(chǎn)盛值廉扣拐除始工拳資判后客的晃余括額貫。還或容者悠就渴是第企甩業(yè)注銷儀售查收伶入棵減江去景成次本醋后到的蒸余愁額王，眠社掉會(huì)賽純漫收折入哨可漫按壩以損下各公圖式錘計(jì)暴算須。按易全紹部汪投神資請計(jì)階算浸的告社夸會(huì)詢純祖收夠入極：按翠國黃內(nèi)顆投可資蒙計(jì)洽算勻的佩社吸會(huì)幸純解收蛛入服：Y城=2墳．紗社已會(huì)鞠純奧收周入蛾（貞或?qū)捝缈饡?huì)禿盈炮余桑）用系凈鐵產(chǎn)艙值傳（雹或煩國添民釋收國入邪）凍，欲還點(diǎn)是盤用黃社拜會(huì)扶純賭收溫入廣作改為他項(xiàng)炕目卡經(jīng)清濟(jì)計(jì)評譜估童的愧基綱礎(chǔ)陜指秒標(biāo)地，把目辨前愿還火有鑼爭斑論談。犯用蝦社逐會(huì)超純徑收悼入棚作叔為輕衡香量督項(xiàng)遞目筑經(jīng)叛濟(jì)完評燈估巡壽指費(fèi)標(biāo)怖是筋基眼于摘這繳樣公的鏟考椒慮哭，呀即添國提民型收披入片中行的蔽工番資儉是戀對檢勞蹦動(dòng)肝者轎的凱補(bǔ)斬償封費(fèi)握用繡，黨這膏部量分籠費(fèi)俊用削勞撤動(dòng)僻者羊是重要誤消心費(fèi)較掉帆的宮，賊它桶們心不祖能乘作燒為特國鴉民掏經(jīng)捎濟(jì)搏的建積說累奴用孩于座再缺投漆資訓(xùn)，與所紋以趟它為們遮不搖是仔對羽國毫民茂經(jīng)櫻濟(jì)耽的半凈謝貢臉獻(xiàn)繁。袖不窮同騰的向意巨見辮認(rèn)戰(zhàn)為奶，團(tuán)工煩資鳳越炒高摸，腦說搞明熄現(xiàn)刑時(shí)缸消蟲費(fèi)杜水悄平畜也鞏越基高親。甚而跨提夾高麻消鐮費(fèi)寇水撿平傍這掃本稠身壟就笛是握社歸會(huì)已經(jīng)裕濟(jì)渡發(fā)嫌展沃的鋪重基要軟目汁標(biāo)啞之己一歪。秧而盛且促工蘋資元高朵了約，旁也惡有皮可英能往帶先來韻高趴的桂儲(chǔ)獵蓄淘率貿(mào)，殼這奔是澤經(jīng)協(xié)濟(jì)股發(fā)艇展鹿的滑重錦要尊資立金攪來朗源悠，測是此提盟高抵將紫來楚消壯費(fèi)急水有平貸的滾必急要樹前謎提忽。英因訓(xùn)此倚，明工黎資輝應(yīng)動(dòng)當(dāng)買包捏括奶在胖項(xiàng)沃目析對拆國程民咱經(jīng)喪濟(jì)被的悔貢候獻(xiàn)謎之晌中低，熄也錦就杰是略項(xiàng)找目蔽經(jīng)蒼濟(jì)暖評凱估辯應(yīng)擠使院用鴿凈咳產(chǎn)詢值堂指鍛標(biāo)寶。熄正阻是擾由汪于壺二慨者設(shè)各拍有子道珠理屬，蛙所成以槳在豬我屬國捧項(xiàng)冒目徐評另估殿中沒出壟現(xiàn)否了團(tuán)以忍凈躲產(chǎn)超值禾（籍國釀民躺收毫入弄）集和靈社烏會(huì)浩純?nèi)淌招奕攵葹樾然A(chǔ)窄的車兩統(tǒng)套裙指剩標(biāo)舒體蛾系喉。3滔．券兩娛個(gè)菌基蛾本鑰靜路態(tài)腎指回標(biāo)怎的修評到價(jià)（熱二靈）著一紐奉般泳靜竿態(tài)島指別標(biāo)1洞．頌投至資昌凈敲產(chǎn)著值桃率緊。投做資樣凈斗產(chǎn)煌值挨率品就磁是薦項(xiàng)怠目抱正允常競生洞產(chǎn)訊年饞份飛的騰凈價(jià)產(chǎn)茄值糞與稅項(xiàng)揀目沈總踏投忍資翠的踩比紗值杰。（映1惜）嚷按胡全絞部評投棉資鮮計(jì)玻算賠的石投兆資請凈仙產(chǎn)箱值桑率夕（框R穩(wěn)v扒m鄭）阻為志：R方v斃m(xù)說=崇（雜SA－爺M棒IA－誼DA+揪RE）擔(dān)/拒IA（狡2英）那按苗國守內(nèi)違投定資銳計(jì)臺(tái)算地的柱投誤資礙凈鄭產(chǎn)章值班率個(gè)（偵R迅v命m′）良為爬：R距v喬m潮=匆（提SA－雷M認(rèn)IA－規(guī)DA+狂RE－練RF）茂/式剝中媽：持DA—眾—圈年蔬固闊定明資賤產(chǎn)暴折剪舊曬費(fèi)警。計(jì)緞算汽結(jié)富果稻應(yīng)白與版國陷家替規(guī)隊(duì)定喝的櫻基抱準(zhǔn)猴國鼻民湯收圍益梅率污（饞i攔g錯(cuò)）果進(jìn)誕行道比鞭較豎，社大漂于逼或怪等否基鈔準(zhǔn)挎國渴民盆收她益對率葵，勉考臭慮霧接清受舌該爸項(xiàng)扯目拒。2受．厲投導(dǎo)資麻純嘴收識(shí)入羨率狐。投半資廈純寬收拖入僑率菊就抖是鄙項(xiàng)南目毀正惰常寶生騙產(chǎn)庸年該份騰的庭純梁收移入追與移項(xiàng)徐目帶總攔投兄資幣的糕比粗值牧。⑴婚按墓全豆部遺投顯資標(biāo)計(jì)成算忠的寧投帆資召純腹收婦入傻率煤（賽RA）廣為侄：⑵閉按尚國撥家喪內(nèi)炎投酒資訪計(jì)傷算鍬的罪投殼資續(xù)純軍收截入戒率賞為鈴：計(jì)秒算販結(jié)儉果愿應(yīng)難與求國晃家并規(guī)劑定懇的糞基跳準(zhǔn)秩社孝會(huì)丈收成益掙率持（掘i昌s恰）散進(jìn)攝行犬比銹較動(dòng)，碰大薄于永或揪等會(huì)到辰于葵基響準(zhǔn)旅社囑會(huì)堂收氣益恢率猶，馳考巡壽慮啄接救受慎該敘項(xiàng)闖目擴(kuò)。3勻．既投擱資膜新團(tuán)增軟國聲民面收攻入羞率：項(xiàng)簡目階正命常篩年東度鹽國側(cè)民晨收償入弟總乎額項(xiàng)嶄目像總亡投燙資4爹．報(bào)投雖資呢利須稅拘率稈：項(xiàng)晚目愛正戚常歐年好度躬稅楚金勺和溝利妻潤唇之排和項(xiàng)姐目遭總鄙投艘資5臺(tái)．膝投堪資舒創(chuàng)竹匯宰率梁：投笛資第創(chuàng)登匯晌率剩=碎（姓項(xiàng)耳目蜘出地口醋產(chǎn)倆品爸外刪匯扶收虎入氣-乳進(jìn)鳴口淋原遺材頓料確外丸匯通支榮出團(tuán)）朗/項(xiàng)綿目遞外辟匯種投鉛資呈額窩×扭1漢0公0贈(zèng)%投摧資僚新劉增殃國軌民恭收慢入種率歐=揮×給1渡0巖0巴%投蘭資膜利補(bǔ)稅鍛率晉=慌×礙1謀0瓣0研%（沉一脾）展經(jīng)齒濟(jì)稀凈伶現(xiàn)權(quán)值睬（舊E符N布P氣V駁）E座N地P猾V的毅通煙用回計(jì)面算致公唐式軌為刑：式容中兆：埋C淺I重—窮—圈項(xiàng)議目燦年餐經(jīng)族濟(jì)炎現(xiàn)臟金江流甘入俘；C鏟O云—習(xí)—踢項(xiàng)羊目奇年仰經(jīng)礎(chǔ)濟(jì)絲式凈責(zé)現(xiàn)奔金蒜流卻出影；is—只—棗基樂準(zhǔn)森社父會(huì)醬折巾現(xiàn)匪率悅。1近．宏凈請產(chǎn)頓值始現(xiàn)左值膝。按帶全騰部翠投喬資國計(jì)帖算閉時(shí)膠公筒式教為殼：三害、眾項(xiàng)短目禍經(jīng)婦濟(jì)者評成估綱動(dòng)更態(tài)吵指政標(biāo)按僵國繼內(nèi)荒投片資包計(jì)丹算榆時(shí)駱公網(wǎng)式美為鞏：2露．滋凈狐國各民臟收棋入違現(xiàn)礦值式扯中嘴：莖αt—汗—挺國判民揚(yáng)收笨入拴折記現(xiàn)添系蜓數(shù)碼，逮即乒αt=忘（妻1浸+通ig）-產(chǎn)t，姜ig為傻國尼民闖收洪入摔折釣現(xiàn)煙率彈。3鼓．奏凈慈純厭收驢入革現(xiàn)揀值尚。按止全潛部嚴(yán)投桂資偷計(jì)菊算梳時(shí)禁公能式拴為父：凈腥純蛋收販入舒現(xiàn)殘值懇=按角國以內(nèi)熊投鐘資嫌計(jì)伯算匯時(shí)衣公芬式欄為銳：凈唉純沸收袖入嘆現(xiàn)船值奮=式蝕中幸：耗βt—憑—四社壺會(huì)盤折洞現(xiàn)朗系股數(shù)濾，疊即諒βt=潔（撐1旁+懂is）-授tis為找社竭會(huì)中折助現(xiàn)因率撓。（翅二盯）攜經(jīng)赴濟(jì)衛(wèi)凈愛現(xiàn)蓬值妙率抄（也E呢N疊P全V恰R習(xí)）E醬N樸P澡V攔R是引指奧經(jīng)莖濟(jì)葬凈節(jié)現(xiàn)艦值躲與齡總憐投鴿資拼現(xiàn)撇值悄之羅比漸率例。糕它堡反配映伴項(xiàng)稿目瞧單顆位匠投鑰資精現(xiàn)濾值鑒為博國輝民站經(jīng)閘濟(jì)岡所嬸作賽貢奮獻(xiàn)厘的董相有對尖指珠標(biāo)弦。E霸N衫P說V抵R蓬=抽E牲N濟(jì)P繡V屋/洗Ip×料1梨0探0互%1做．不凈綱產(chǎn)本值賓現(xiàn)猶值勞率艦：2任．錫凈榨國壯民便收繡入們現(xiàn)波值娘率宵：3頁．鼓凈葡純斧收饞入蒼現(xiàn)破值陪率笨：式遷中騎：蘿P厘（號(hào)IA）哲—賊—絮全蹦部焦投緩資者現(xiàn)尋值愈；濱P特（騾）載—附—般國倘內(nèi)成投斑資狡現(xiàn)尊值猛。（諒三烏）座經(jīng)僵濟(jì)秒內(nèi)圣部拌收免益衛(wèi)率叮（適E億I撒R丸R象）E春I翅R艱R是用指那能鈴使眼項(xiàng)系目誦經(jīng)博濟(jì)其壽支命瓣期版內(nèi)引的揉累口計(jì)痛經(jīng)斬濟(jì)豆凈甜現(xiàn)廚值數(shù)等炎于賞零割時(shí)競的母折勺現(xiàn)竿率協(xié)。1喜．剩凈會(huì)產(chǎn)謎值皮內(nèi)渴部葛收誓益虎率荷：2虎．械國抓民侵收洗入孩內(nèi)睡部貧收朵益慌率噴：3怪．級(jí)社溜會(huì)露純籌收刮入搏內(nèi)事部兵收停益殼率嬸：式到中乳：鑰E罰I才R信Rg、魯E叼I伍R蒜R/g≥輔i菊g床；奴E醒I御R芒