國際集團(tuán)集中管理

UfsoftERPforum2002.08.08HangzhouGroupmanagementofglobaloperations-

Financemanagementinthe21stcenturyIntroduction.Generalaccounting.Tax.Accountsreceivable.Accountspayable.Payroll.EmployeeExpenses.Inventory.Fixedassets.Project/jobtrackingInternalcostdistribution.

Financialforecasting.Cashmanagement.Foreignexchange.Insurance/riskmanagement.Investment/borrowing.Achieving“excellence”willentailnewpracticesacrossallfinancefunctionalareas.FunctionalAreas“CommonPractice”“GoodPractice”“FinanceExcellence”Settingtargetsbasedonaccountingmeasures:EPS/ROE/ROIPerformingbasiccapital/portfolioanalysisPerforminginitialM&AappraisalsManagingriskagainstrigidrulesConductingtreasuryoperationsBuildingtaxplanDevelopingfundingplanCompilingbusinessplansIndependentlyapprovingordevelopingcapitalandoperationalbudgetsProcessingtransactionsCompletingbasicaccounting/generalledgerfunctionsMonitoringpastfinancialperformanceagainstbudgetsReportingfinancialinformationagainstascheduleIdentifyingfinancialimpactofbusinessstrategyUnderstandingdriversofvaluecreationAnalysingbackgroundandsourcedatafor:DriversandtrendsAccuracyCertaintyDevelopingalternativesforcapital/portfoliostructureDevelopingoptionsandrecommendationsaroundfunding,taxandtreasuryEvaluatingfinancialandbusinessrisksincontextofbusinessobjectivesStandardisingandstreamliningbudgetprocessUsingactivity-basedmetricstoidentifybudgetprioritiesAutomatingtransactionprocessingDevelopingbest-in-classoperationsagainst:CostSpeedQualityManagingimprovementsofoperationalprocessesEstablishingvaluebasedmeasuresIntegratingmeasurestoensurealignmentandconsistencyDevelopingstreamlinedreportingProducingreal-timedataAdaptingoutputtoneedsRespondingtoinvestorqueriesContributingtodevelopmentofbusinessvisionIdentifyingandmodellinglikelyscenariosPlanningandleadinglong-termvaluecreationProactivelyidentifyingexternalandinternalcapitalallocationoptionsEvaluatingstrategicalliancesandopportunitiesEmpoweringoperationalstafftocontrolrisksManagingriskagainstbusinessprinciplesPositivelymanagingrisksaspotentialopportunitiesDevelopingbudgetingprocessthat:IsrapidandreactstoopportunitiesIncludescontingencyplansFacilitatingbudgetastheprocesswhichmatchesplannedactivitiesagainstthestrategyOutsourcingofnon-coreactivitiesCombiningabalancedsetoffinancialandnon-financialmeasuresAligningmeasureswithbusinessstrategyandtacticalgoalsthroughoutorganisationCommunicatingstrategythroughchoiceofmeasuresIntroducingpredictiveperspectivetoreportsManaginginvestorrelationshipsandexpectationsPerformanceManagementCommunicationFinancialOperationsCostPlanningandBudgetingFunding,TaxandTreasuryInvestmentManagementFinancialStrategyFinanceasapowerfultooltorunacorporation.

FrequentcomparisonsofCorporatereportingactivitieswithstatutoryregulationsMinimalnumberofCorporateaccountswithcostjustificationofincreasesLimitednumberofreportingentitiesUnitaccountingoperateswithinCorporatepoliciesandproceduresbutmaintainaseparateledger(s)withaflexiblechartofaccountsCommonChartofAccountsAutomatedconsolidationuploadfromunitsOriginatorresponsibleforquality(zero-errortolerance)AutomaticinterfacebetweenGeneralLedgerandsubsystemsTransactionsarecodedwithsufficientinformationformultiplereportingrequirementsGeneralLedgercontainsonlysummarydataofsubsystemactivityAutomatedaccountreconciliationStandardgeneralledgerpackagesMulti-currencyandmulti-lingualaccountingpackagesFinancialdatabaseforanalysis&reportingAutomaticinter-companyposting,reconciliationsandeliminationsInter-companychargesconsolidatedandfundedatonetimeeachmonthReal-timeintegratedfinancialsystemwithcontinuousclose(Event-BasedAccounting)Automationofcontrols/clericalfunctionsIntegratedfinancial/operationaldatabaseSupportfor:ActivityBasedManagementResponsibilityReportingIndex.Financetransformationsincethe1990’s.

Financecontroloverglobaloperations.Casestudies.Index.Financetransformationsincethe1990’s.

Financecontroloverglobaloperations.Casestudies.Theagendaisshifting...

RecentagendaFinanceprocessredesignImprovethecontrolframeworkImproveoperationalefficiencyImplementERPapplicationsRedesigntheroleandorganizationoffinance

ImpactofeBusinessIncreasedpressureforproductivityand“value”addedFinanceSpeedandtransparencyAdvancesintechnologyChangesinthethewaybusinessisdoneDistributionofskillsacrosstheorganizationGlobalisation

ChangingexpectationsValueaddedfinanceAccessibleandvisiblebusinessintelligence&performancemeasuresGreaterspeed,flexibility,responsivenessandcostefficiencySelfservice/betterserviceCollaborationandconnectedcommunitiesMulti-skilledemployees1990’s21stCentury...fromtransactionprocessingtovalue-addeddecisionsupport.NumberCruncher21stCenturyFinancePartnerDecisionSupporterNumberManipulator1990’s21stCenturyTransactionsMinimizedProviderofSignificantStrategicvalueRealignedtooperatelikeabusinessSignificantEfficienciesObtainedImplementingAnalyticalSolutionsReducingCostofFinanceBuildingEffectivenessFoundationNonValueAddedFunctionLegendDecisionsupportControlReportingTransactionProcessingSharedservicesoroutsourcedfinancialtransactionprocessingCorefinancefunctionsFewcompaniesconsiderfinancetobeachievingitsmaximumefficiencyandeffectivenesspotential.

AccordingtoCGEY’sRapidFxBenchmarkStudy-Only18%ofcompaniesutilizeaGroup/Sector/Corporatedatawarehouse.Only46%ofcompanieshaveimplementedsharedservicesasakeypartofthecompany’sbusinessstrategy.Ofthosethatdoutilizesharedservices,only17%haveclearperformancemeasures.67%,however,viewthisasveryimportant.Only37%ofcompaniessaytechnologyhasbeenthekeyenablerfortheirsharedservices.However,79%saytechnologyshouldbethemostimportantkeyenablerforsharedservices.Fewcompanieshavebeensuccessfulinleveragingstatisticalanalysissoftwareforinternalandexternalreportingneeds.Fewcompaniesaresucceedingindrivingmaximumbusinessvaluefrom

theirtechnologyinvestmentsbyautomatingandroutingtransactionprocessing.Allfinancialprocessesarecoordinatedaroundacommongoalofimprovingshareholdervalue.ShareholderValueEnterprisevaluemaximizationTransactionalprocessingManagementinsightCoordinatedtransformationHowdoesfinanceoptimize,grow,downsize,andinvestinordertodriveshareholderperception?Howdoesfinancesynthesizeandanalyzedatatoprovidetruebusinessintelligencesupportingcriticaldecisions?Howdoesfinancesignificantlyimproveorevengetoutofthetraditionalfinancetransactionbusiness?Quantitativeandqualitativebenefitsofa21stcenturyfinanceorganization.Improvedshareholdervalueduetoanabilitytounderstandandinfluencethetruedriversthatimpactit.Reducedcostsduetoeliminationofshadowfinanceorganizationsinthebusinessunits.Reducedcostsduetooptimizationoftransactionprocessingspend.Reducedcostsduetotheeliminationofdisconnected,finance-relatedtechnologypurchases.QuantitativeQualitativeAccurateinformationtoreact/recovermorequicklywhentheeconomychanges.Understandingofhowtocombinecostcuttingeffortswitheffectivenessimprovementeffortstomovealongthetransformationpath.Evolutiontoabusinesspartneringmodelbetweenfinanceandrevenuegenerators.Financesavvyenterprise/culture.Financethereforebecomesaproactiveunitinthefirm..ProactiveAgendaHighfixedcostbusinessmodelFTEcostreductionsMatrixorganizationTransactionalprocessingconsolidationSemi-integratedtechnologyplatformsLargereportingpackagesRenewedshareholdervaluefocusFinancialtransparencyandintegrityDataqualityStreamlinedorganizationalaccountabilityVariablecostofinfrastructureandworkforceProductivityOrganizationaladaptabilityTechnologyasanenablerOperationalexcellenceReactiveAgenda1990’s21stCentury..topossessthekeycharacteristicsofthe21stcentury.Value-addedcustomerservicedeliverymodel.Highlyskilledfinancedecisionsupportresources.Financialskillsets““embedded”inkeybusinessareas.Enhancedalignmentofstrategyandoperations.Integratedbudgeting,forecasting,measurement,analysis.Optimizedtransactionalefficienciesthroughoutsourcingandsharedservices.Integratedprocessesacrossthefinancialsupply-chainoftradingpartners.Advancedweb-enabledself-serviceandproductivityenablingtools.Integrated,corporateportalswithsecurelinkstoapplications.Integratedprojectionandanalysistoolsuites.PeopleProcessTechnologyIndex.Financetransformationsincethe1990’s.Financecontroloverglobaloperations.Casestudies.Aglobalgroupcanonlystarttocontrolifithastherightfinancefunction.Oneofthefirststepsistorealisethattheboard’stopresponsibilityistotheshareholders.OnlythenarechangespossibleleadingtoboardreshufflesandthecreationofaglobalCFO.ManyAsianMNC’shaveonlyrecentlyhiredaCFO.Sonydidso3yearsago.FujitsuhireditsfirstglobalCFOinMarch2002.Whythischange?Itisglobalcompetitionandglobalrequirementtopublishtransparentaccountingthathaspushedcompaniestoimprovetheirfinancedepartment.Andaproperfinancedepartmentinturnthenassistsmanagementinbuildingtherightstructuretomanageabusinesssuchthatitbecomescompetitive.CFO’’shelptopmanagementpushthroughchangesthatarenecessaryforacompany’’sfinancialwell-being,andsometimessurvival.CFO’’spushthroughworkforcereductions……likeatFujitsuinJapan.CFO’’’sasktheCFOtotakeovertheCEOjob.Source:Factiva2002,““ThenewCFOoftheFuture””KPMGFinancehelpslargegroupsdevelopstrategies.ThreecoreaspectstochangeinbusinessiscreatinganewroleforCFO’’s.GlobalisationNewtechniquesandconceptsTechnologyMajorchallengeforCFO’istoformulateandcommunicatestrategy,bothinternallyandexternally.Oncestrategiesareformulated,thenthesehavetobetranslatedintoactionplansandfinanceplaysakeyroleinimplementinganddrivingthestrategy.Source:Factiva2002,““ThenewCFOoftheFuture”KPMGIndex.Financetransformationsincethe1990’s.Financecontroloverglobaloperations.Casestudies.GeneralElectricisabletotrackallitsglobalbusinessesinreal-time.FulldigitisationofGE’sbackoffice:GEiscurrentlyworkingtocompletelydigitizeitsbackofficesothatalmost100%ofemployeescanfocuson““frontoffice””activitiesReal-TimetrackingofallGEbusinessesinrealtime:GEiscurrentlyleveragingtechnologyinordertobeabletomonitorallGEbusinessesatanytimeSeamlessconnectionwithcustomers:GEiscreatingaseamlessdemandchainbyexploitingthefullpotentialofitse-exchangehubsandclearunderstandingofcustomersneedsSource:GE,CGE&YAnalysisNissan’’sfinancialreportingwasadisaster.’’s36thlargestcorporationwithoperationsin97countriesandinvestmentsin1,400companies.In1999,NissanenteredintoahistoricagreementwithRenaultS.A.ofFrancewhenRenaultpurchaseda36.8%controllinginterestintheJapaneseautomanufacturer.WhatdidRenaultdiscover?Nissandidnothaveonesinglesetoffinancialreports-makingitvirtuallyimpossibletomakeanydecisions.Oneregion’’srevenuecouldnotbecomparedtoanother.Thesystemwasnotwell-organizedandrigorousenoughfora$50billioncompany.Nissansufferedfrommanagementproblems,difficultiesinfinancialreporting.Variousfinancialre-engineeringprojectswereconductedwith2goalsinmind-Achievedataconsistencyandtimelinessobjectives(globalGroupconsolidationwithin7-10workingdays)Provideflexible,butintegrated,managementdatabaseandreporting.Source:CGEYFinancialre-engineeringwasoneingredientinNissan’srecoveryafter10yearsoflosses.Nissanimplementedconsistentfinancialmeasuresandadatabaseforbusinessanalysis.ThesystemallowsNissantohave:Acommoncharteredaccount.Asinglereportingandconsultingsystem.AcommonconsolidationsystemwithRenault.Nowall315Nissancompanieswillreporttothesamecharteredaccountandadheretothenameaccountingrulesandprincipals.ThesystemwillreportontheJapaneseGAP,theUSGAPandEuropeaninternationalaccountingstandards.Withthisdatabase,itisnowpossibletoextractthereportsaccordingto:Company.Businessfunction.Market.Product.Source:CGEYDaiwaSecuritiesGroupInc.DaiwaisJapan’’s2ndlargestsecuritiesfirmwithrevenuesofUS$37.6billion.Threeyearsago,itscrappeditsboardinfavourofasmallerexecutivestyleboardwithoutsidedirectors.In2001,theycreatedforthefirsttimeaheadofglobalfinance.Theheadofglobalfinancehascarriedoutmajortasks:CleanupDaiwa’’sbalancesheetbywritingoffUS$1.1billionCentralisedgroup’scashmanagementUpgradedITInstalledarigorousriskmanagementsystemwhichtracksrisksonadailybasis.Daiwaisveryconsciousofshareholdervalue.Fundmanagershavenoticedthis““financialturnaround”andincreasedtheirstakeinDaiwafrom17%to32%today.Source:FactivaIBMhasstreamlineditsorganisationthrough‘‘TotalQualityManagement’’initsfinancedepartment.IBMObjectivesMaximizeshareholdervalueTQM-basedprocessre-engineering(concerningallfunctionsthroughoutthecompany)FocusonTotalQualityFinanceaimingtomaximisecustomersatisfactionLinkageofstrategicplanningandfinancialoperationsRoleandFunctionsExclusiveresponsibilityformainfinancedecisionsFinancemanagerspositionedasinspectorandauditorPartnershipwithoperationalunitstoboostefficiencyinproductdevelopment,customerrelationsandbasicfinancialtransactionprocessingFinancemanagerspositionedasfacilitatorandcoachOrganisationDecentralised:EachcountryranitsowntreasurycentreCoreprocesseshavebeencentralised(egtreasury)Smallteamsmadeupofexpertsspecialisinginspecificprocessesacrossthecompany(e.g.purchasingandaccountspayable)ToolsManualprocessing(ofadministrativeactivities)Quantitative,traditionalvaluationtools(e.g.:EPS)HomogenousdatastandardacrossthecompanyStandardisedoutputformatAutomatedprocessingoftimeandexpensereportingAstreamlinedprocesseliminatingpaperandmanualprocessingAcentralunithandlesbasicaccountingtasksfortheentirecorporationBrainstorming,taskforces,customersatisfactioncouncilsSkillsFinancestaffateasewithprocessbasedthinkingFinancestaffpositionedas““changeagents””.Theybecomepartsofcross-functionalteamsPerformanceMeasuresLengtheningofthemeasurementhorizonCustomersatisfactionmetricsBenchmarkingwithintheindustry“Aswas””“Asbecame””HOW?FinancialawarenessLimitedtofinancedepartmentConstantinteractionbetweenfinancedepartmentandbusinessunitsCentraltothecompanyon-goingimprovementprocessEDShasmanagedtoimprovethefinancegroup’’scoststructureby50%.EDSObjectivesMaximisecostreductionRe-engineertobecomemoreefficientandeffectiveinfinanceStandardisedcyclesandcalendarsRebalancework-forceintobusinessanalysisandsupportFocusonmaximisingcustomerandemployerprocessingCustomer-orientedfunctionsRoleandFunctions1400accountmanagersresponsibleforpaymentcollectionsCentralresponsibilityforentireprocessApprovalbydecentralisedmanagersCompliancewithfinancialoperations,dataprocessing,andadministrativecontrolsOrganisationHighlydecentralisedoperationalorganisationSharedservicecentresCentrallyowned,controlledandmaintainedprocessesToolsManualprocessingoftransactionsStandardcostandvariancesBenchmarkingConsolidate,centraliseandautomateprocessingReducenumberofsystemsFocusonactualcost,ABC/ABM,andtargetcostwithacustomervaluefocusOnecentraldatabasewithkeydataaccessibleviainternetComputerbasedtoolstoperformriskassessmentandauditscopeSkillsTransformedintoakeyproactiveauditteamandinternalbusinessconsultantsPerformanceMeasures1990:525DownsizeDepartmentcoststructure1996:26550%costimprovement“Aswas”“Asbecame””HOW?Financialawareness中國在在職教教育網(wǎng)網(wǎng)服務(wù)務(wù)指南南1、免免費(fèi)提提供全國在在職研研究生生招生生簡章章大全全，在在職研研究生生英語語輔導(dǎo)導(dǎo)班信息。。在職職研究究生是是本專?？拼蟠髮W(xué)畢畢業(yè)生生獲得得碩士士學(xué)位位的最最快捷捷徑，，可免免試入入學(xué)，，在職職學(xué)習(xí)習(xí)，拿拿碩士士學(xué)位位。2、免免費(fèi)提提供MBA、研究生生、法法碩考考前輔輔導(dǎo)班班信息。。正規(guī)規(guī)的考考研輔輔導(dǎo)班班、豐豐富的的配套套資料料，為為考生生提供供了創(chuàng)創(chuàng)造輝輝煌成成績的的契機(jī)機(jī)。3、在職研研究生生英語語、商商務(wù)英英語、、新概概念英英語、、雅思思英語語、中中外教教口語語、四四六級級英語語、英英語聽聽力、、職稱稱英語語課程，，以其其先進(jìn)進(jìn)的教教學(xué)方方式、、優(yōu)秀秀的中中外師師資、、新穎穎實(shí)用用的國國內(nèi)外外優(yōu)秀秀教材材讓您您感受受學(xué)習(xí)習(xí)英語語成功功的自自信和和樂趣趣。中國在在職教教育網(wǎng)網(wǎng)服務(wù)務(wù)指南南4、人力資資源管管理人人員、、心理理咨詢詢師、、秘書書、物物業(yè)管管理人人員、、公關(guān)關(guān)員、、項(xiàng)目目管理理師、、推銷銷員、、企業(yè)業(yè)信息息管理理師、、營銷銷師、、電子子商務(wù)務(wù)師、、職業(yè)業(yè)指導(dǎo)導(dǎo)人員員考前培培訓(xùn)課課程，，為您您提供供多種種職業(yè)業(yè)資格格考試試培訓(xùn)訓(xùn)信息息，通通過面面授輔輔導(dǎo)，，網(wǎng)上上學(xué)習(xí)習(xí)等形形式幫幫助您您提高高職業(yè)業(yè)技能能，獲獲得職職業(yè)資資格證證書。。5、收收費(fèi)資資料有有行業(yè)報報告、、市場場研究究、學(xué)學(xué)術(shù)論論文、、企業(yè)業(yè)數(shù)據(jù)據(jù)，是企企業(yè)投投資決決策、、個人人學(xué)術(shù)術(shù)研究究的必必備資資料。。6、國國內(nèi)最最新最最全的的管理光光盤書書籍。為您您提供供內(nèi)容容最新新、門門類最最全的的光盤盤書籍籍，全全面提提升企企業(yè)業(yè)業(yè)績和和個人人管理理技能能。中國在職職教育網(wǎng)網(wǎng)服務(wù)指指南1、免費(fèi)費(fèi)提供全國在職職研究生生招生簡簡章大全全，在職職研究生生英語輔輔導(dǎo)班信息。在在職研究究生是本本專科大大學(xué)畢業(yè)業(yè)生獲得得碩士學(xué)學(xué)位的最最快捷徑徑，可免免試入學(xué)學(xué)，在職職學(xué)習(xí)，，拿碩士士學(xué)位。。2、免費(fèi)費(fèi)提供MBA、、研究生、、法碩考考前輔導(dǎo)導(dǎo)班信息。正正規(guī)的考考研輔導(dǎo)導(dǎo)班、豐豐富的配配套資料料，為考考生提供供了創(chuàng)造造輝煌成成績的契契機(jī)。3、在職研究究生英語語、商務(wù)務(wù)英語、、新概念念英語、、雅思英英語、中中外教口口語、四四六級英英語、英英語聽力力、職稱稱英語課程，以以其先進(jìn)進(jìn)的教學(xué)學(xué)方式、、優(yōu)秀的的中外師師資、新新穎實(shí)用用的國內(nèi)內(nèi)外優(yōu)秀秀教材讓讓您感受受學(xué)習(xí)英英語成功功的自信信和樂趣趣。中國在職職教育網(wǎng)網(wǎng)服務(wù)指指南4、人力資源源管理人人員、心心理咨詢詢師、秘秘書、物物業(yè)管理理人員、、公關(guān)員員、項(xiàng)目目管理師師、推銷銷員、企企業(yè)信息息管理師師、營銷銷師、電電子商務(wù)務(wù)師、職職業(yè)指導(dǎo)導(dǎo)人員考前培訓(xùn)訓(xùn)課程，，為您提提供多種種職業(yè)資資格考試試培訓(xùn)信信息，通通過面授授輔導(dǎo)，，網(wǎng)上學(xué)學(xué)習(xí)等形形式幫助助您提高高職業(yè)技技能，獲獲得職業(yè)業(yè)資格證證書。5、收費(fèi)費(fèi)資料有有行業(yè)報告告、市場場研究、、學(xué)術(shù)論論文、企企業(yè)數(shù)據(jù)據(jù)，是企業(yè)業(yè)投資決決策、個個人學(xué)術(shù)術(shù)研究的的必備資資料。6、國內(nèi)內(nèi)最新最最全的管理光盤盤書籍。為您提提供內(nèi)容容最新、、門類最最全的光光盤書籍籍，全面面提升企企業(yè)業(yè)績績和個人人管理技技能。THANKYOU!中國在職職教育網(wǎng)網(wǎng)服務(wù)指指南1、免費(fèi)費(fèi)提供全國在職職研究生生招生簡簡章大全全，在職職研究生生英語輔輔導(dǎo)班信息。在在職研究究生是本本專科大大學(xué)畢業(yè)業(yè)生獲得得碩士學(xué)學(xué)位的最最快捷徑徑，可免免試入學(xué)學(xué)，在職職學(xué)習(xí)，，拿碩士士學(xué)位。。2、免費(fèi)費(fèi)提供MBA、、研究生、、法碩考考前輔導(dǎo)導(dǎo)班信息。正正規(guī)的考考研輔導(dǎo)導(dǎo)班、豐豐富的配配套資料料，為考考生提供供了創(chuàng)造造輝煌成成績的契契機(jī)。3、在職研究究生英語語、商務(wù)務(wù)英語、、新概念念英語、、雅思英英語、中中外教口口語、四四六級英英語、英英語聽力力、職稱稱英語課程，以以其先進(jìn)進(jìn)的教學(xué)學(xué)方式、、優(yōu)秀的的中外師師資、新新穎實(shí)用用的國內(nèi)內(nèi)外優(yōu)秀秀教材讓讓您感受受學(xué)習(xí)英英語成功功的自信信和樂趣趣。中國在職職教育網(wǎng)網(wǎng)服務(wù)指指南4、人力資源源管理人人員、心心理咨詢詢師、秘秘書、物物業(yè)管理理人員、、公關(guān)員員、項(xiàng)目目管理師師、推銷銷員、企企業(yè)信息息管理師師、營銷銷師、電電子商務(wù)務(wù)師、職職業(yè)指導(dǎo)導(dǎo)人員考前培訓(xùn)訓(xùn)課程，，為您提提供多種種職業(yè)資資格考試試培訓(xùn)信信息，通通過面授授輔導(dǎo)，，網(wǎng)上學(xué)學(xué)習(xí)等形形式幫助助您提高高職業(yè)技技能，獲獲得職業(yè)業(yè)資格證證書。5、收費(fèi)費(fèi)資料有有行業(yè)報告告、市場場研究、、學(xué)術(shù)論論文、企企業(yè)數(shù)據(jù)據(jù)，是企業(yè)業(yè)投資決決策、個個人學(xué)術(shù)術(shù)研究的的必備資資料。6、國內(nèi)內(nèi)最新最最全的管理光盤盤書籍。為您提提供內(nèi)容容最新、、門類最最全的光光盤書籍籍，全面面提升企企業(yè)業(yè)績績和個人人管理技技能。9、靜夜四四無鄰，，荒居舊舊業(yè)貧。。。12月-2212月-22Friday,December23,202210、雨中中黃葉葉樹，，燈下下白頭頭人。。。00:57:2500:57:2500:5712/23/202212:57:25AM11、以我獨(dú)獨(dú)沈久，，愧君相相見頻。。。12月-2200:57:2500:57Dec-2223-Dec-2212、故人江江海別，，幾度隔隔山川。。。00:57:2500:57:2500:57Friday,December23,202213、乍見翻疑夢夢，相悲各問問年。。12月-2212月-2200:57:250