企業(yè)管理及財(cái)務(wù)報(bào)表

企業(yè)財(cái)務(wù)報(bào)表分析廈門大學(xué)管理學(xué)院會(huì)計(jì)系桑士ladhand@126.com財(cái)務(wù)報(bào)表分析主要參考書查爾斯·吉布森.財(cái)務(wù)報(bào)表分析－利用財(cái)務(wù)會(huì)計(jì)信息.中國財(cái)政經(jīng)濟(jì)出版社，1999。該書主要適用對(duì)象包括公司總經(jīng)理、財(cái)政官員、商業(yè)銀行信貸管理人員和律師等。該書最主要的特色是第十三章：財(cái)務(wù)比率應(yīng)用的擴(kuò)展：商業(yè)貸款部門應(yīng)用的財(cái)務(wù)比率會(huì)計(jì)師應(yīng)用的財(cái)務(wù)比率年度報(bào)告應(yīng)用的財(cái)務(wù)比率穩(wěn)健程度和收益質(zhì)量財(cái)務(wù)失敗的預(yù)測(cè)分析性檢查程序管理部門分析的應(yīng)用后進(jìn)先出準(zhǔn)備的應(yīng)用坐標(biāo)圖表示的財(cái)務(wù)信息戴貌維挖·脆F嘩.返霍屑金梅斯級(jí).縮慧公比司刑財(cái)劇務(wù)沾報(bào)燈告廣與鐘分聚析禽－用教膛程雪與稿案份例著.激東繡北四財(cái)帆經(jīng)家大溜學(xué)逆出維版起社斯底蒂份芬磚·皂佩督恩窮曼嗚.期財(cái)隆務(wù)確報(bào)啦表引分墓析打與噸證崖券丸定城價(jià)惑.辭中溫國天財(cái)歸政兇經(jīng)乒?jié)鷾铣瞿冒嫜厣鏚竄r孝i座s嚴(yán)h謎n銷a揪·健G地·托P犁a劇l出e絮p劇u忘運(yùn)冷用行財(cái)諸務(wù)恩報(bào)兼表剛進(jìn)蔽行瓦企陷業(yè)綱分啟析拒與古估仁價(jià)壯中安信關(guān)出廣版導(dǎo)社幾完個(gè)己問飽題企混業(yè)觀財(cái)攀務(wù)俊報(bào)閱表侮有飛用絹嗎危？公臉?biāo)纠C管纏理聰層冊(cè)信誼息苦需怒求耽調(diào)緞查美貓國歐投猛資類管允理劃協(xié)圈會(huì)閑（纏A坐I臘M廊R既）愿對(duì)川美窗國喇、芬加羽拿怒大丙等城2取0陸個(gè)刻國醫(yī)家泄的絮投浮資飄分呆析梨師句、曲投制資坡組監(jiān)合巨的疫管圈理紛者儉、爬企慌業(yè)其經(jīng)轉(zhuǎn)理有和揭董昌事熟進(jìn)憲行作了維調(diào)伶查康，究并也于艱2機(jī)0禽0毫0槐年愛發(fā)影布扎了出調(diào)效查淺報(bào)賀告掩，噸其趁中啄“拜信噸息捏有書用矩性蹄和六披它露衰質(zhì)科量掘的治調(diào)戴查槽”滑如泳下卡表縱：重要性披露質(zhì)量信息要素極端或非常很需要排名非常好或好排名信息披露的頻率72%1660%4信息披露的及時(shí)性87%659%4各期間的一致性88%555%7信息披露的精度94%267%1資產(chǎn)負(fù)債表86%866%3收益表95%167%1現(xiàn)金流量表89%458%6股東權(quán)益變化表57%2043%9會(huì)計(jì)準(zhǔn)則變化的影響77%1442%10分部或分解信息86%838%12財(cái)務(wù)狀況和經(jīng)營成果的討論分析86%845%8每股凈收益的構(gòu)成79%1240%11月收益報(bào)告33%2517%23重要性披露質(zhì)量信息要素極端或非常很需要排名非常好或好排名經(jīng)營、財(cái)務(wù)和市場風(fēng)險(xiǎn)65%1927%17前瞻性信息，如戰(zhàn)略計(jì)劃等87%634%14兼并收購和非持續(xù)經(jīng)營信息79%1232%16表外資產(chǎn)或負(fù)債80%1125%20非財(cái)務(wù)信息，如關(guān)鍵的客戶等70%1717%23公司高管和董事的薪酬計(jì)劃49%2433%15衍生金融工具和避險(xiǎn)活動(dòng)51%2315%25關(guān)聯(lián)交易52%2218%22會(huì)計(jì)估計(jì)和準(zhǔn)則的解釋68%1823%11收入確認(rèn)標(biāo)準(zhǔn)的解釋76%1527%17分解性或概括性信息的圖表56%2127%17非常項(xiàng)目或一次性費(fèi)用的解釋91%336%13幾慈個(gè)票問挺題傳朝統(tǒng)禿財(cái)膜務(wù)習(xí)報(bào)匆表戀分約析類方靠法潮有肌用挨嗎酸？財(cái)銀務(wù)振比欣率潮分采析寬陷奇阱財(cái)發(fā)務(wù)叫信始息贈(zèng)的馬局銷限歉性利市潤崇表社的微局日限蒼性對(duì)震好教消幸息軌和殃壞批消晨息促的下區(qū)刪別召對(duì)膨待熨映平匠收抓益一礎(chǔ)次飽性屯虧瞞損堪的雁確金認(rèn)會(huì)驕計(jì)育方奏法幅的炮變邁更資圖產(chǎn)賞負(fù)佩債嗚表送的懷局喂限莊性有鬼選箏擇霧的仔列攜示確智認(rèn)絮與水計(jì)遼量財(cái)勿務(wù)柱比真率面分厲析壩陷想阱現(xiàn)千金懷流臭量寒表片的臂局送限黎性現(xiàn)直金舟流努量勒的制分求類障標(biāo)選準(zhǔn)晉有紐奉一另些困不覺恰福當(dāng)企愚業(yè)娘投地資拔活網(wǎng)動(dòng)陪的彈劃倚分固隸定洞資毅產(chǎn)伴的屠購耐買填與陳租轟用非豬貨袖幣飄性陶交廚易伍的荷列遭示繡會(huì)廢影督響故信吐息乒使計(jì)用享者壞對(duì)灘企表業(yè)場未激來禾現(xiàn)模金巡壽流絞量巖的濾判相斷會(huì)揚(yáng)計(jì)卻處評(píng)理辭方婦法筒的算影榨響欄。財(cái)領(lǐng)務(wù)盛比以率雕分鑼析轎陷強(qiáng)阱財(cái)柴務(wù)咳比連率嘴分掙析張的遮局伶限韻性經(jīng)粘濟(jì)如假應(yīng)設(shè)衡黑量貞標(biāo)卸準(zhǔn)時(shí)鈔間當(dāng)限釀制會(huì)蕉計(jì)促方期法財(cái)甜務(wù)榴比厘率葉分柿析類應(yīng)任注處意贏的宵問蜻題（叢1尺）風(fēng)結(jié)猛合敢實(shí)寫際掙情參況寸，社如綠行渾業(yè)仆特炊點(diǎn)鄉(xiāng)豐、仰季拉節(jié)區(qū)性陪趨擊勢(shì)屯和硬通錢貨偉膨舉脹釋，屆等今等普。（謹(jǐn)2專）通結(jié)車合箱財(cái)板務(wù)膨報(bào)抖表享后幕的暴“最附拘注蹲”筍或逼“廟注渣釋奏”去部記分曉，尼以援防俯止害企維業(yè)破的倉“望盈更利水操碰縱出”傻。財(cái)錢務(wù)貸比銷率怖分炸析艷應(yīng)胡用彈的演理察解財(cái)向務(wù)鋸比紀(jì)率忙的丸比跡較證分戰(zhàn)析希可錦揭智示訓(xùn)企選業(yè)置存望在吉的脂異更常鏟信科號(hào)達(dá)。結(jié)饞合藏企黎業(yè)擦內(nèi)句外康部米情妖況喜對(duì)證企域業(yè)較財(cái)晨務(wù)縮慧比技率替不程斷圓修騎正鏡是瘋正獎(jiǎng)確辦運(yùn)霧用巴財(cái)附務(wù)懷比涉率傅分耳析填的悼要旁點(diǎn)財(cái)碼務(wù)刷報(bào)巷表車分騙析愿的懇信際息田組目成分充析播內(nèi)撤容運(yùn)絕用翠財(cái)僚務(wù)狗報(bào)每表雁進(jìn)屬行鏟企疾業(yè)獨(dú)分把析凝的敏框設(shè)架忘－鴉哈趨佛察框僑架報(bào)殿表影勾遵稽村關(guān)挖系添研打究狡－熱財(cái)喬務(wù)規(guī)報(bào)捧表膨的直綜估合話分活析芒研殖究資框產(chǎn)否負(fù)范債好表廟分父析損宅益煌表椒分屋析現(xiàn)虹金捧流付量號(hào)表塞分許析會(huì)郵計(jì)面主摩體惠分耳析核－辰合征并寨與五分寸部壺報(bào)提表追分批析運(yùn)樂用緣瑞財(cái)匙務(wù)躺報(bào)全表憑進(jìn)連行飾企俱業(yè)微分雞析鞋的款框下架馳－穗哈掩佛召框集架1看、闖從糞企筆業(yè)滋活體動(dòng)鞋到私財(cái)溝務(wù)即報(bào)杠表企悲業(yè)研活燭動(dòng)經(jīng)限營千活隨動(dòng)投異資漸活舟動(dòng)融壩資伐活晴動(dòng)會(huì)番計(jì)買系牛統(tǒng)計(jì)研量坐和慎報(bào)斃告企鴨業(yè)歷活筋動(dòng)壟的活經(jīng)瓣濟(jì)拿結(jié)左果財(cái)桶務(wù)炸報(bào)毫表管控理曠人鋸員愧對(duì)翻企噴業(yè)標(biāo)業(yè)使務(wù)活劍動(dòng)唱的濱信儉息兄優(yōu)爐勢(shì)會(huì)孟計(jì)坑估亭計(jì)最錯(cuò)竟誤會(huì)慰計(jì)跨選闖擇派導(dǎo)糖致棗的靜歪京曲企娘業(yè)印外趨部探環(huán)憑境勞樂動(dòng)蓋力勢(shì)市亭場資醋本基市撇場商鏡品挨市尿場供紫應(yīng)排商消較費(fèi)蜜者競移爭宣對(duì)旗手商萄業(yè)糧規(guī)桿程會(huì)帽計(jì)科環(huán)介境資身本違市草場尖結(jié)育構(gòu)契稱約朱和情治夕理會(huì)撥計(jì)召規(guī)嚼定伴和昆慣援例稅棕法描和池財(cái)呈務(wù)型會(huì)艱計(jì)剛的踢關(guān)訊系外淚部療審?fù)?jì)會(huì)耐計(jì)恭問笨題堤的愈法推律隔規(guī)妨定經(jīng)經(jīng)營仔戰(zhàn)葡略企裳業(yè)吧經(jīng)始營給范圣圍:多沒樣椅化慕經(jīng)比營卸的端程鎖度多漿樣傾化偷經(jīng)傍營科的撥類恢型競衰爭朱地騎位吸:成匪本僻優(yōu)屈勢(shì)產(chǎn)更品木的鈴區(qū)宣別從度成閘功爺?shù)耐荜P(guān)抬鍵彼因色素嘉和菊主圾要單風(fēng)尿險(xiǎn)會(huì)李計(jì)閘策襯略會(huì)緣瑞計(jì)茶政亮策宅的術(shù)選背擇會(huì)意計(jì)跪估抖計(jì)眾的仗選敏擇報(bào)類告綁形顧式霉的憐選羨擇財(cái)枝務(wù)拜報(bào)摧告稍附綿注麻披草露內(nèi)犯容材的咳選月?lián)窆谭痿~分韻析哨框叼架2岡、降運(yùn)料用冶財(cái)編務(wù)挺報(bào)以表溪對(duì)兔企撲業(yè)椒進(jìn)罰行缺分輛析疊框欠架戰(zhàn)永略今分份析會(huì)暢計(jì)孟分妥析財(cái)驢務(wù)沾分嘗析前踏景磁分殃析財(cái)腰務(wù)賤報(bào)耀表管垂理勸人償員真的嘉信壁息菜優(yōu)折勢(shì)會(huì)茶計(jì)追估豈計(jì)評(píng)錯(cuò)卻誤診的渣干王擾管誘理耍人把員寨會(huì)匹計(jì)降政屬策拜選識(shí)擇每導(dǎo)拿致業(yè)的揀報(bào)慕表絨失趕真其灑他?？陕暙@禮取嶼的參公完開獸信臉息行廣業(yè)施和旅公竭司秒數(shù)箏據(jù)其痕他肯公戰(zhàn)司盲的皂財(cái)撓務(wù)疾報(bào)猛表商忽業(yè)悠上雞的伍運(yùn)士用信躺貸聾分情析證幻玉券輕分柄析企時(shí)業(yè)伴合鋼并充分閑析債此務(wù)葉/檔股憂利摟分抓析公騎司喉信欄息鑰戰(zhàn)較略猾分蜻析通嚼用認(rèn)報(bào)搖表凳分側(cè)析分撫析鞋工名具戰(zhàn)扔略勝分侮析通蒜過嘆行料業(yè)露和疼競席爭像戰(zhàn)敲略蛙分家析來基分壤析刑企若業(yè)悠未拋來啄預(yù)鈴期陳業(yè)瓜績會(huì)嘉計(jì)聰分效析通捎過腿評(píng)墊估換會(huì)現(xiàn)計(jì)剩政圣策泰和抖會(huì)匆計(jì)緩估計(jì)改來略評(píng)妙估嚷會(huì)挽計(jì)桿信跳息骨的復(fù)質(zhì)屑量財(cái)布務(wù)頑分軋析利蔑用鳥比系率串分惡析挽和革現(xiàn)膊金川流交量乳分旅析來辟評(píng)絹估陸經(jīng)囑營叼業(yè)澡績前限景灑分般析對(duì)揪企桃業(yè)惹未萄來拌價(jià)術(shù)值進(jìn)降行捧預(yù)且測(cè)哈蕉佛原分椅析查框慣架二來、蓬戰(zhàn)擋略結(jié)分枯析行事業(yè)猴特甚征嘉分費(fèi)析行戲業(yè)捕性爺質(zhì)馳及俊其跡在國遇民承經(jīng)漢濟(jì)末中止的慮地袍位老和構(gòu)作慣用市忘場胃總悉量及增叼長會(huì)前替景行女業(yè)逢所妖處發(fā)豎展遷階物段行漫業(yè)談技冰術(shù)變溫革售速桑度行獨(dú)業(yè)市鉤場昏邊電界買鞋方潤賣械方數(shù)描量括及相蘆對(duì)補(bǔ)規(guī)明模產(chǎn)兔品棍差足別和漂一悶體紋化程睛度二談、苗戰(zhàn)形略量分牛析行閣業(yè)國生滅命巷周穿期苦分艦析投入期增長期成熟期衰退期二弄、童戰(zhàn)朗略荒分法析不旱同宿生允命冤周句期浩的姻特架性投入期增長期成熟期衰退期市場廣告宣傳，知名度，銷售渠道建立品牌信譽(yù)，開拓銷售渠道保護(hù)既有市場，滲入其他市場選擇市場區(qū)域，維持企業(yè)形象生產(chǎn)經(jīng)營提高生產(chǎn)效率，制定產(chǎn)品標(biāo)準(zhǔn)改進(jìn)產(chǎn)品質(zhì)量，增加花色品種鞏固客戶關(guān)系，降低成本裁減生產(chǎn)能力，保持價(jià)格優(yōu)勢(shì)財(cái)力利用財(cái)務(wù)杠桿開發(fā)生產(chǎn)和技術(shù)能力控制成本提高管理控制系統(tǒng)的效率人事培訓(xùn)員工適應(yīng)新的生產(chǎn)和市場培育生產(chǎn)和技術(shù)能力提高生產(chǎn)效率轉(zhuǎn)向新的增長領(lǐng)域研究開發(fā)掌握技術(shù)秘訣提升產(chǎn)品質(zhì)量和功能降低成本、開發(fā)新品種面向新的增長領(lǐng)域成功關(guān)鍵因素營銷、市場份額、消費(fèi)者信任對(duì)市場需求反應(yīng)靈敏，質(zhì)量生產(chǎn)效率、產(chǎn)品功能，新產(chǎn)品開發(fā)面向新的增長領(lǐng)域利潤虧損或微利迅速增長開始下降下降甚至虧損現(xiàn)金流沒有或極少少量至增長增長大量至衰竭現(xiàn)報(bào)存割和那潛閱在紀(jì)的問競烘爭碌力現(xiàn)口存電對(duì)炕手們之傭間瘋的匯競政爭產(chǎn)焦業(yè)蕉的餡成員長暈性集雄中怒度產(chǎn)月品痛區(qū)掛別璃度轉(zhuǎn)竄換悅成療本規(guī)丟模與奸學(xué)文習(xí)楊曲戲線固瓦定膠和扣變銀動(dòng)沙成肺本超唱額谷(肺生取產(chǎn)辮)葉能項(xiàng)力退影出逮壁容壘新行進(jìn)親入掘?qū)z手浩的族威滴脅規(guī)隔模父經(jīng)氏濟(jì)先駁動(dòng)孕優(yōu)毀勢(shì)市推場徹進(jìn)蝕入夠障皮礙商韻業(yè)判關(guān)忘系法蔬律揉障創(chuàng)礙替管代押產(chǎn)劣品日的眼威脆脅對(duì)賊手蘋的賺價(jià)墻格裙和貢業(yè)碑績消賽費(fèi)甩者躺意欲愿巾的校轉(zhuǎn)計(jì)換行撈業(yè)感獲挨利盟能篩力在酷購披買殖和幟銷送售假市云場燙上座談留判破的局能住力消能費(fèi)招者姑的漫談斥判補(bǔ)能斷力轉(zhuǎn)歷換瓦成丙本產(chǎn)廟品建區(qū)沫別御度產(chǎn)緣瑞品濤成卸本戰(zhàn)和女質(zhì)顧量毅的淹重牢要涼性購紗買須者志的丙數(shù)冷量俱和縫每對(duì)個(gè)另購店買樂者下購帆買派的檢數(shù)派量供陷應(yīng)亡商專的診談讀判施能掠力轉(zhuǎn)氧換古成段本產(chǎn)汁品脾區(qū)錢別廚度產(chǎn)私品藝成靜本醋和勝質(zhì)浮量緩的秧重袖要崖性供丈應(yīng)撫商鄭的鬼數(shù)制量政和幟每枝個(gè)秋供卷應(yīng)長商念供挎應(yīng)玻的發(fā)數(shù)朽量行慶業(yè)等獲照利系能償力欲分扯析競岡爭州戰(zhàn)沈略臟分沸析成遮本映優(yōu)漠勢(shì)以知更竟低技的脅成帝本威提夏供傅相臨同產(chǎn)錦品括或這服牢務(wù)相的怪能厲力大嚇量則大兇批宏生奏產(chǎn)補(bǔ)的戴規(guī)名模隔優(yōu)閱勢(shì)生診產(chǎn)尋的紛高寸效淚率產(chǎn)哄品時(shí)設(shè)把計(jì)應(yīng)簡澡化低淘投劉入媽成瞎本較字少豪的看研賞究凈開名發(fā)容費(fèi)自用色或梢者想廣捉告些費(fèi)嚴(yán)摟格梅的植成耐本吐控?fù)踔茲摍C(jī)齊制差灶異騙優(yōu)黨勢(shì)以陪成勿本崖低鈴于扛售婦價(jià)企供際應(yīng)獨(dú)供一鉤無躍二夕的靈產(chǎn)決品殼或吵服胖務(wù)抖,消鞏費(fèi)泳者拼優(yōu)饞先綠考城慮比購杜買更盾好藍(lán)的呀產(chǎn)厚品邪質(zhì)原量更淋多辜的南產(chǎn)老品駕花街樣更倘好費(fèi)的觀客圖戶爹服隔務(wù)更驕加榴靈盲活辭的北交仁貨束方扇式投絲式資膏于吧產(chǎn)衰品駕品立牌更冠多投碧資標(biāo)于候研戲究絡(luò)開務(wù)發(fā)著它眼品于鑄產(chǎn)能品恥的掏改亦革拜和激創(chuàng)徑新競單爭忘優(yōu)嘩勢(shì)執(zhí)殺行濫戰(zhàn)茅略提核挑要崇求恭心偶競軋爭頂力糟和聲主訪要專成畏功送因陶素欄相蘭互討匹君配執(zhí)回行左戰(zhàn)謝略報(bào)要對(duì)求跌公怎司儀價(jià)歐值嗎鏈休和釣活婆動(dòng)店相劣互唯匹影配競障爭角優(yōu)摟勢(shì)荒的艙重辰要愧性公謀司萍第飄三鏈屆私董駝事顫會(huì)飾第井三刺十花一握次祝會(huì)末議2胡0畢0其6霉年殃5瘋月鄉(xiāng)豐1胳1裙日儲(chǔ)中撤信衰國劍安進(jìn)信遙息釘產(chǎn)宿業(yè)油股泄份吸有快限筑公亞司繪第顏三炒屆多董映事伶會(huì)逮第猶三騰十凝一揉次叢會(huì)蠟議本攏次質(zhì)非借公俊開靈發(fā)河行散A暖股魄股登票嗓的巧數(shù)南量本累次霧發(fā)遣行桶的飾股供份絡(luò)數(shù)氏量貞不烈超走過倡1戒2欺,襪0家0尺0軟萬煌股夫(絹含衣1騎2暑,認(rèn)0吹0弊0茅萬渾股妙)崖，招在腸該冰上雜限異范撿圍壩內(nèi)桑，未董立事旅會(huì)右提骨請(qǐng)寇股涼東磁大歌會(huì)很授蘭權(quán)分董袋事濤會(huì)效根躁據(jù)灑實(shí)訊際兄情站況早與巷主勞承貿(mào)銷灣商鑼協(xié)鼠商些確瓦定賊最是終嘆發(fā)窗行剝數(shù)滑量磁。募起集牛資斬金燒用屈途本禍次啊發(fā)悟行聞募縮慧集旺資短金癥計(jì)慚劃過用光于賺投襯資憶建熱設(shè)疏青壩海鎮(zhèn)中迷信姻國炎安奇科吸技耀發(fā)掃展日有妥限時(shí)公偉司讀(務(wù)以配下里簡歐稱性“碌青廢海成國超安尾”頸)刻鹽監(jiān)湖音資冶源億綜便合舉開甩發(fā)抄項(xiàng)喪目奸：1糊、袖收普購撕國弟安依集忠團(tuán)屆所憲持蛋青西海改國辮安襲4資6診.笨5棗%板的義股哭權(quán)們，束以列青穗海雁國孕安童截績至衣2功0解0早5漫年沫1柜2晉月雁3故1咱日搬經(jīng)博評(píng)僑估窯的帖凈始資杰產(chǎn)盤值何為白計(jì)氏價(jià)酸基展礎(chǔ)處確丟定蛾的駐收梅購踩價(jià)段格住為炮4宴9凱,萄6辰6伐7勻.詞9勁2移萬鍛元鼠。塌其伍中曾部移分罵以攪本繪次故向狗國埋安剝集有團(tuán)吃發(fā)扭行分的惠股送份滾結(jié)愁算尊，踩其坑余擇部司分丸以刊現(xiàn)芒金龜支沒付姓。槽收貨購鞏完止成傅后漏，頂公向司櫻持需有凈青僅海輸國踏安臂股極權(quán)祝的弓比召例皂將揪由爐原善來印的膜5漿1闊%船增晨至詢9燒7牢.全5僵%候。2懷、愚前艦述保股雙權(quán)剝收勻購師完吹成均后凝，冤出工資悅6眼5烏,休1遭7屢9秘.垃4榴4頑萬惡元鋒向條青扛?？蓢鸢财鲉误w方凱增賤資妖，咽擴(kuò)啊大萍生全產(chǎn)心規(guī)輕模別。本應(yīng)次儀交司易診的遞目蝦的含及境對(duì)狂公悄司濃的抬影項(xiàng)響本瞞次炭受放讓福青鉗海厲國鋪安晚公饒司柴股皆權(quán)令后世，鹽公槽司代對(duì)汁青榆海眾國艘安幸持浴股驕比標(biāo)例玻將暈增謠至含9夸7先.戚5摔%何，喉這真將褲進(jìn)仆一暢步滲增現(xiàn)強(qiáng)陽公火司先對(duì)拆資君源慚開居發(fā)菠的歸掌駕控把力睜度糞，勿有洪利改于蠟快嫩速嘗推巾動(dòng)芹鹽恰湖損資岸源塑綜院合滑開役發(fā)辮項(xiàng)記目欠的液建矛設(shè)填。堤青條海追國步安優(yōu)在掠西決臺(tái)朱吉論乃懸爾魄湖攀鉀叼鋰壇硼卵資冶源酸綜犯合稠開清發(fā)仙中涌，品計(jì)雅劃承建漸成摔1伍0睜0潮萬所噸虹鉀翅肥邀、冷5伸萬踐噸教硼棕酸棍、然3軋.軟5碎萬終噸粱碳覽酸拿鋰覆的距生守產(chǎn)櫻規(guī)蒙模偵。在艱正殲常圈的挑生寬產(chǎn)隆建滴設(shè)縣條申件妄下房誠，汁且深市冰場趨情際況弓未唐發(fā)狀生保重北大炮變?nèi)A化罩，仆預(yù)洽計(jì)舟青慶海量國乞安寺公齊司豈2托0域0湊6絡(luò)年蔥可材實(shí)撇現(xiàn)率利季潤貝7喂,義0取0浙0代—?dú)?看0授,蔽0遙0犁0弦萬源元?dú)w，糞2爐0亞0殊7綢年挖可龍實(shí)幻玉現(xiàn)連利橡潤爹2復(fù)0牛,粗0豆0泥0購萬隨元懸左竿右咐，碗達(dá)崇產(chǎn)鍵后歸，快可雞實(shí)勢(shì)現(xiàn)級(jí)利沒潤幫5救0朝,流0豬0質(zhì)0寫萬押元默以蜻上稿。天數(shù)相蘋分咽析趁報(bào)牽告國嬸安麗公觸司精經(jīng)陡過購近曉年跳來倘的終資本源績整眠合扇和縫業(yè)庸務(wù)譽(yù)開濕拓鈴，軟構(gòu)窗建稿了蝦以箏具晴有辮區(qū)子域座壟寬斷倡的以有賽線擇電鵲視庸網(wǎng)乏絡(luò)潑為記核飄心哄、君以故資蓄源槍獨(dú)底占拴的癢鹽心湖斜資兄源呈開略發(fā)誕為吊重恥點(diǎn)景的隨產(chǎn)帥業(yè)光布絕局叔。篇公孝司霸主偵業(yè)機(jī)均貫為粘國貌家想鼓拌勵(lì)晶發(fā)錫展死產(chǎn)鳳業(yè)狐，閃也尖都隸正尚處禿于鎮(zhèn)行摧業(yè)壺快徑速虎增養(yǎng)長闖期忘。精這沉種柜極膛具狗前掃瞻杯性辰的蒸產(chǎn)篇業(yè)肝布勺局警，芝為蓬公蛋司指未然來間實(shí)句現(xiàn)守持副續(xù)借、浪快殖速驅(qū)增兔長勾奠離定俯了專堅(jiān)啊實(shí)針的要基蹦礎(chǔ)換。鹽切湖價(jià)資輸源做綜拘合方開大發(fā)盡業(yè)頁務(wù)截是頁公蒸司沾最蛇具者爆岡發(fā)絨力舅的遇增菜長天點(diǎn)泊。普掌想控續(xù)稀濟(jì)缺強(qiáng)性劉鉀魔鹽勻、沿鋰梳鹽盤等浪資唐源贊的訂中酒信蔥國犯安朝將吵成宴為刪行楚業(yè)梳最聚重預(yù)要飯的英壟輛斷句寡僻頭腥之譯一艦。若硫乞酸影鉀逼鎂麥肥猾將陣于兄今逃年型大畢規(guī)悼模本放奮量凝；殿碳訊酸輔鋰璃和攪硼漁酸結(jié)工士業(yè)撲性候試肌驗(yàn)粱成課果到通環(huán)過湊鑒尊定呼，也市兼場倉需梅求蹦和愈價(jià)題格文極恥具搭吸姑引柔力行，鈴預(yù)膜計(jì)虜產(chǎn)晴能蹈將皂于糖2閣0遣0揭7千年腰釋兆放午。顆我總們康認(rèn)那為睜，純隨備著火項(xiàng)梳目敲快找速臺(tái)達(dá)鵝產(chǎn)暴，銜鉀眾鋰悲硼哲產(chǎn)胞品柄即絕將醒引揀發(fā)姥公招司豎的編爆灣發(fā)劃性跪增仆長賭。數(shù)走字普電奪視賄整鴉體晌平厘移偷的拆加痰快稀將狼加亮速稀提臂升示網(wǎng)日絡(luò)滲資捎產(chǎn)秀價(jià)筆值躍。籠隨糖著便國紡內(nèi)伸數(shù)譯字善電胞視廳產(chǎn)絲式業(yè)呢進(jìn)喂入催快為速賭發(fā)剩展歸階外段拼，購作場為辭投揮資幻玉1挨8緞個(gè)器城番市閉、啞擁前有倉5豈7敘0對(duì)萬遷用遼戶傳國廁內(nèi)舟規(guī)微模等最零大梢的角有犁線蠅網(wǎng)熄絡(luò)伸運(yùn)扭營展商昨，智公崗司橋所尊投洽資貫城麻市注的抵?jǐn)?shù)乞字撥化院整夏體武轉(zhuǎn)消換念正熔在濤加盛速弊，窯有辛線星網(wǎng)紋絡(luò)已資驚產(chǎn)殖價(jià)楚值鍛將氣產(chǎn)泰生囑巨蜓大方提還升慈，磁推灶動(dòng)候公預(yù)司屆持遮續(xù)褲、錦快鋼速擔(dān)發(fā)它展蹤蝶。刊本室次霸發(fā)鐵行聞將惜快您速剃推散進(jìn)迎資箏源棋開畜發(fā)輸進(jìn)咬度汪，拴大刮幅惕提惱升舊公謀司砌業(yè)流績互。藝本皇次儲(chǔ)非型公破開禽發(fā)副行益不道超蛛過腫1升2踢,掛0方0直0啄萬執(zhí)股兼，皆一滋方日面眉用茫于結(jié)收政購吉國蠶安蠶集鑼團(tuán)純所旦持態(tài)青壺海侮國吹安濾4用6池.帶5寺%死的程股可權(quán)處，吵鑒鈔于膀前戚期戒3和0餓萬答噸字鉀迅鎂燥肥增生刮產(chǎn)跪線年已瞇于百2號(hào)0聰0重5紗年?duì)I下舍半漆年喉投織產(chǎn)稱，辣實(shí)奸現(xiàn)到當(dāng)輛年護(hù)見響效國，玩收震購宅將碎大呼幅餃度陷提身高乓公貧司胖對(duì)遲優(yōu)測(cè)質(zhì)扮資內(nèi)產(chǎn)漸的瞧權(quán)戶益禁比挽重雁，娃收禮益覆迅韻速期增謀厚票；倚同割時(shí)香，堤公點(diǎn)司之將班進(jìn)陰一亮步役增假資毒青儲(chǔ)海兇國恢安壤，駛促律進(jìn)煤鉀盲鎂濾肥胡生帖產(chǎn)料能咐力謹(jǐn)?shù)陌嗫祀[速隙提收升薪，桐加隆快默硼羞酸抹、腥碳旋酸道鋰疤的澇建溉設(shè)勞進(jìn)假度林，姑實(shí)逮現(xiàn)淹盡子快民達(dá)駱產(chǎn)飼，跪保昂證遇公后司雖業(yè)謙績澤的絞長甚期鋪、非高者速啟增畢長桑。我濫們昌預(yù)比計(jì)牙公丈司暢0偏6哀～冠0燈8奧年笛每容股滲收輝益墊分壟別廣為鏈0合.毀5尼4障、姑0下.扇8些7歷和口1且.鐘1域1稈元俊。李出槽于級(jí)謹(jǐn)電慎痰預(yù)淹期奏的研角恐度時(shí)，阻我堡們旋的箱盈狠利候預(yù)熄測(cè)陜對(duì)瞞于無公濁司輩鹽甚湖罷資區(qū)源或開口發(fā)械項(xiàng)獨(dú)目輕可救享至受到的價(jià)諸亮如富所吳得役稅刑、示增減值妹稅洗返被還地等汗優(yōu)穩(wěn)惠周政哀策脹暫貞未幻玉考彩慮斬；慰相赴關(guān)很產(chǎn)眠品斗預(yù)賀期望售著價(jià)蔬也遼相冠對(duì)似保削守恭。挖據(jù)談了徑解陵，純公腿司憂正讓積作極辜辦咱理窗有治關(guān)值手次續(xù)耳，披預(yù)席計(jì)怕可土在講年舊內(nèi)枕獲競得拒批駱準(zhǔn)垃，翻一畏旦屈獲地批墨，犁則到公察司屬的千業(yè)皆績窯將湖大隊(duì)大概高闖出得本動(dòng)預(yù)拒測(cè)曲水鞏平絡(luò)。哈呈佛扶分宰析使框上架斤下超之事會(huì)肥計(jì)龍分隆析財(cái)沉務(wù)湖報(bào)變表衛(wèi)勾環(huán)稽脈關(guān)達(dá)系化研臟究著－盈財(cái)涼務(wù)屑報(bào)辱表右的泊綜萬合辭分史析資椅產(chǎn)掉負(fù)躁債延表兇分厭析資柏產(chǎn)火定扇義周的榜發(fā)盲展癢啟寶示資山產(chǎn)槽與蔑負(fù)序債資鞭產(chǎn)吧與詠所絲式有酬者汽權(quán)皂益資剪產(chǎn)灰主繭要蘭項(xiàng)滲目永分六析資蠢產(chǎn)刷減暗值坐對(duì)可會(huì)脹計(jì)督信余息非的澆影疾響致分蛋析負(fù)船債身分丑析哈堂佛憤分客析水框供架曠下斜之枕會(huì)額計(jì)立分僅析損禽益撈表層分份析損源益塞表潑項(xiàng)謊目掩具撐體溪分軌析高源質(zhì)博量展收滴益鉛影惡響燥要平素始分秀析不棋良寧收壟益征信蔑號(hào)碧分欣析現(xiàn)唐金初流讀量燦表堂分亦析現(xiàn)瓶金檢流獄量壟表副模巴型冒分?jǐn)匚霈F(xiàn)剖金羽流能量將表幻玉項(xiàng)煎目怎分盈析現(xiàn)售金忠流達(dá)量醫(yī)表詞比激率神分穩(wěn)析會(huì)圾計(jì)兆主安體截分壓析臭－尼合付并弄報(bào)工表獨(dú)與舞分鍵部愿報(bào)窗告室分序析S呢t型e惰p飽3蟲:評(píng)仰價(jià)勤會(huì)宵計(jì)策紹略S眠t怒e胞p雄1辨春認(rèn)曾關(guān)爺鍵會(huì)妻計(jì)闊政薦策S勒t洞e侍p螺2即:評(píng)慣估真會(huì)執(zhí)計(jì)彈蔽性S伙t當(dāng)e座p透4寄:評(píng)餅價(jià)汪披產(chǎn)露質(zhì)肺量S劈燕t包e柿p截5劃:辨純別產(chǎn)危成險(xiǎn)信鎖號(hào)S壘t昏e儀p剛6暈:消悔除帥會(huì)渠計(jì)信薦息無失仍真財(cái)優(yōu)務(wù)恥分糟析會(huì)冠計(jì)安分繩析請(qǐng)步顆驟宣及豪方熄法財(cái)慰務(wù)云報(bào)遭表合勾痰稽膠關(guān)司系降研為究甩－粥財(cái)導(dǎo)務(wù)狗報(bào)思表攝的串綜峰合握分存析財(cái)扛務(wù)騙報(bào)福表純勾騙稽冬關(guān)親系手簡艘圖財(cái)?shù)蛣?wù)克報(bào)譽(yù)表接勾沫稽訊關(guān)液系塊復(fù)嘴雜沃構(gòu)堆圖財(cái)降務(wù)慨報(bào)皮表彎勾配稽節(jié)關(guān)蜂系拳復(fù)甲雜撒構(gòu)潑圖資械產(chǎn)溜負(fù)向債事表扣分井析資躲產(chǎn)裂定盲義蓬的滾發(fā)敢展我啟旱示資窮產(chǎn)外與脂負(fù)數(shù)債資施產(chǎn)改與膛所出有雅者同權(quán)碧益資糠產(chǎn)伏主黨要菠項(xiàng)超目躺分纏析資京產(chǎn)黨減小值膽對(duì)揮會(huì)犧計(jì)開信爸息斥的惡影菊響嶺分摔析負(fù)劫債缺分舌析資集產(chǎn)珍負(fù)帝債粉表努簡曾化秒結(jié)委構(gòu)流滅動(dòng)哨資點(diǎn)產(chǎn)窯流續(xù)動(dòng)駕負(fù)孤債現(xiàn)值金為短損期銜借略款應(yīng)漸收湖賬斗款騰應(yīng)語付法賬世款存補(bǔ)貨福應(yīng)皇付蛾工隱資流斯動(dòng)愉負(fù)晝債屆小榴計(jì)流客動(dòng)敏資呀產(chǎn)霉小補(bǔ)計(jì)長再期摔負(fù)及債負(fù)飯債定小慮計(jì)長群期童資碰產(chǎn)域所報(bào)有暫者魂權(quán)答益資青產(chǎn)吼合澤計(jì)球負(fù)鄉(xiāng)豐債雁及方所等有限者驅(qū)權(quán)敲益臺(tái)合戶計(jì)資免產(chǎn)贏負(fù)性債烈表恭分柏析寸－馳資土產(chǎn)跑定寸義插的魚發(fā)蠢展桂啟川示佩宗頓哭、乎利介特元爾櫻頓焰（斑1陷9蝴4奇0列）首資亞產(chǎn)胳是塵未面消抽逝降或周未庭耗斜用難的周成幣本《萌企鍛業(yè)匙會(huì)下計(jì)陸準(zhǔn)收則匯－死基稍本餐準(zhǔn)乞則繼》伙（地1蛾9膏9南3逮）洞：倍資周產(chǎn)炮是湊企案業(yè)赤擁騎有高或窮者廢控衫制煤的包能偶以旱貨紐奉幣魯計(jì)很量乞的傭經(jīng)梯濟(jì)襪資警源貧，慰包做括嶼各最種躁財(cái)繪產(chǎn)尿、鞭債蘋權(quán)眼和幼其竟他仿權(quán)迅利化?！兑灼蠼I(yè)宴會(huì)屆計(jì)熟準(zhǔn)嚴(yán)則期－聾基市本至準(zhǔn)乓則碑》列（蜂2用0榮0卻6蘇）罪資庸產(chǎn)養(yǎng)是趙指價(jià)過夸去戲的稈交俗易嗎、走事斯項(xiàng)秘形開成昏并社由道企南業(yè)送擁四有濱或擔(dān)者巴控朵制刊的約資蓬源泰,鎮(zhèn)該寒資咽源嘗預(yù)攜期治會(huì)代給插企鞭業(yè)慕帶傭來逆經(jīng)殼濟(jì)緊利脫益脂。資嗚產(chǎn)談確站認(rèn)療的既有晝關(guān)快問樓題歷戰(zhàn)史漂成林本易和親謹(jǐn)花慎框性宰原京則資觀產(chǎn)弄確遇認(rèn)松三鑒原慘則所績有為權(quán)未攻來環(huán)經(jīng)柜濟(jì)京利百益合幻玉理還可索靠寧地桑計(jì)嶄量資帆產(chǎn)面喜臨忍三幫個(gè)躁挑究戰(zhàn)慮：挑駁戰(zhàn)高一經(jīng)：蘿所蠢有辜權(quán)醫(yī)難染以旁確吃定主供要膜分逼析塊問懇題1蛾、倦企駕業(yè)短的山哪驕些鋼資參產(chǎn)糟由禿于禽所致有洽權(quán)狼問泰題粒被蚊排買除集在條資扮產(chǎn)香負(fù)是債量表動(dòng)之喂外顫？蠅這駱些疏資且產(chǎn)廊對(duì)撲企濤業(yè)嗽重劍要善嗎侍？歷是休否鋸有侵其遇他毅方粥法連來療評(píng)卵價(jià)需這比些顆資躁產(chǎn)旅得的到兩恰股當(dāng)肉的逢管菜理馳？2甜、娃是賢否右管甘理電層什故鏟意農(nóng)簽旨訂西一延些塵協(xié)性議更，但以民防堂止意對(duì)褲某啄些彎關(guān)感鍵早資滲產(chǎn)續(xù)擁尿有項(xiàng)全菊部婚的碑所穩(wěn)有備權(quán)優(yōu)？泄如邁果嘗是靜，酷原城因海何遮在香？3你、速若稱利悟用為租境賃雙使松關(guān)輪鍵榴資珍產(chǎn)慕或傻負(fù)六債著逃昆避臺(tái)報(bào)畢告報(bào)，亦有歪何倚影但響箭？4車、臂當(dāng)旁存茂在澇所帳有群權(quán)淘問信題嬸時(shí)俘，址企秧業(yè)圣是呀否叛改且變汗報(bào)攏告工方敗式赤？挑狂戰(zhàn)投二桌：妨未招來金經(jīng)考濟(jì)繞利腥益駐不臉確賣定礎(chǔ)或站難暑以袍計(jì)超量主衰要納分美析乓問丟題拌：1都、房誠資受產(chǎn)忠負(fù)匹債餡表渠中迷哪樓些哀資潑產(chǎn)碰最攪難陷以尋計(jì)桌價(jià)爛？藥特糊別鐘是煉企懸業(yè)蹈特慈有帳的慰資元產(chǎn)嘆，惱如愉商拾譽(yù)儉、專品拳牌魄的年計(jì)射價(jià)版基鉗礎(chǔ)壺是葡什胳么懷？2畢、余和既以碑前考年競度佛相盜比族，岔管蓋理息層哭就頁資所產(chǎn)贏計(jì)貼價(jià)易方葵面繭有吼什辰么潛變瞎動(dòng)心？投為賀什假么輕發(fā)完生籌變自動(dòng)掀？3黎、堤和類其詞他銹企彩業(yè)包相較比廳，所在體資景產(chǎn)絮計(jì)朱價(jià)判上磨有軋何粥不豪同斃？野原銅因4黨、賴管型理購層腹是擦否聽有叫高明估推或準(zhǔn)低扇估乘資智產(chǎn)豪價(jià)臘值私的幟歷弊史器？5狠、哥什宅么攝資副產(chǎn)都由斧于信計(jì)勢(shì)價(jià)濤問庫題讓沒我有鉆在竿資畝產(chǎn)抵負(fù)磁債子表筑中愁反滔映塊？徒管晚理眼層傾是牌如凝何公管戚理叉這再些傳資足產(chǎn)毯的姿？挑樣戰(zhàn)慨三速：越未青來挎經(jīng)雷濟(jì)貓利玩益義發(fā)衰生拼變題化主滋要央分炮析諸問四題腳：1滅、酷是炒否淺營申運(yùn)段資菜產(chǎn)街發(fā)逃生賤了班毀討損刮？者若挑發(fā)協(xié)生差了取毀匙損老又品未域減慢值樸，訊管仆理飾層哭有乎何恩正搬當(dāng)并理棍由扛？2母、燦管高理蘭層戚是胡否澤高付估象或氧低御估護(hù)資微產(chǎn)宅的割減乓值探損削失扣?3罵、障若捷管旋理異層品對(duì)甩資姥產(chǎn)叛進(jìn)笑行貢重?cái)z估狼，洲其親估孟價(jià)叨基伙礎(chǔ)貝是肢什勁么乘？汽是繞否竿由縱獨(dú)決立童的郊評(píng)論估即方俯完款成尼？4夾、欺重封估邪后釣增皮值櫻是未否訂有專目爛的爆性疾？5垮、霜管轎理移層裂持貍有館金估融凡工災(zāi)具艇的郵動(dòng)里機(jī)翁何或在球？腔與催股咬東雷利彩益賀一壺致塌嗎惱？6錘、瀉金蓋融慶工固具謹(jǐn)?shù)穆槭卸蝺r(jià)慚是最多哪少欠？7極、魄企冬業(yè)撫的頸外運(yùn)幣暈風(fēng)妙險(xiǎn)跪如勾何律？資旨產(chǎn)系與糠負(fù)區(qū)債佛-渾理涌想瘡資感產(chǎn)脹負(fù)愉債震表流窩動(dòng)鼻資弦產(chǎn)魚6馬0練%牙流毀動(dòng)木負(fù)呈債凈3亦0頓%速鵝動(dòng)司資穿產(chǎn)木3柏0衫%存仁貨該3狡0跟%長現(xiàn)期蔥負(fù)寨債平1根0古%長羞期屈資艙產(chǎn)殃4預(yù)0職%捉所完有闊者瘋權(quán)鼻益愉6權(quán)0狡%合以計(jì)位1伐0椒0貼%病合斥計(jì)季1森0敢0晝%資揀產(chǎn)膊與拖所識(shí)有核者剝權(quán)嫁益理扁解片資溫產(chǎn)彈負(fù)僻債毒表身的壓兩早種兇不滾同斗觀斥點(diǎn)資普產(chǎn)構(gòu)與辭索駱取窄權(quán)咬觀資性金帖來浪源久與去資賠金國運(yùn)癥用旨觀資坐產(chǎn)尼負(fù)喚債資表負(fù)仁債資竭產(chǎn)所疫有飯者尺權(quán)傍益資其產(chǎn)唉負(fù)寶債址表薦主切要盆資泥產(chǎn)顛項(xiàng)紗目污分桑析現(xiàn)狼金交以易去性技金虜融數(shù)資障產(chǎn)應(yīng)裹收劇賬下款辣（池抵傘借購與傭讓熊售頸之雨金乞融箏資辱產(chǎn)殘轉(zhuǎn)射移支）存塑貨其戶他院應(yīng)綱收餡款長就期鄰股為權(quán)窩投印資固躲定答資家產(chǎn)在軍建禿工嚼程無嗚形勤資挎產(chǎn)投挺資廉性米房悅地藏產(chǎn)可躲供眠出躍售前金殘融答資麗產(chǎn)長筐期頭待忘攤慶費(fèi)已用遞程延疫所腥得獸稅較資興產(chǎn)現(xiàn)善金直分唯析現(xiàn)昌金現(xiàn)崇金狠總娘量現(xiàn)諷金殊構(gòu)藝成甩（暢注犯意配銀訪行所存級(jí)款外之如未侵達(dá)喂賬微項(xiàng)掉）前位后絲式各敬期御變文化企述業(yè)糾最疫優(yōu)攻現(xiàn)柏金倉持影有證量摟的但確仗定金臘融躲資債產(chǎn)金困融南工努具脾：口是耗指篇形蠶成披一臭具某企頁業(yè)劍的蠟金斷融捷資復(fù)產(chǎn)達(dá)，菊并綱形嶺成殿其掏他存單爐位優(yōu)的氣金嫌融晌負(fù)渡債芬或烘權(quán)饑益筑工演具象的暗合紅同收。A拌公辟司較B場公鴉司發(fā)奇行挨公盤司建債青券限債削券癥投菠資（匪金溪融貪負(fù)火債寧）狡（唇金俘融雷資逮產(chǎn)撞）發(fā)誤行墾公鉗司理普網(wǎng)通突股溜股乓權(quán)瘡?fù)栋蛸Y（責(zé)權(quán)濾益園工弱具予）撓（境金集融很資父產(chǎn)槽）基酷本乏金乓融供工字具金徒融允工時(shí)具衍齡生君工旨具現(xiàn)陵金應(yīng)汪收遞款萬項(xiàng)應(yīng)頸付只款平項(xiàng)債丹券泛投殘資股轉(zhuǎn)權(quán)踐投視資墓等金黃融系期佳貨金做融漁期會(huì)權(quán)金飲融簽互殘換金杏融叨遠(yuǎn)工期凈傲額劣結(jié)聚算軍的波商亡品哪期投貨鄰等價(jià)彎值由衍縣生松、哈投刪資作很移少仰、些未屠來術(shù)交拉割金獄融變資饞產(chǎn)鄭和永金爺融預(yù)負(fù)土債趣的久分最類金喘融宜資劍產(chǎn)但和雨金千融系負(fù)男債以寺公襯允截價(jià)晚值菠計(jì)積量遮且絡(luò)變跟動(dòng)淚計(jì)灘入伏當(dāng)算期愚損核益擋的惕金枯融今資茂產(chǎn)嚷和商金竹融席負(fù)虎債持爸有佛至況到易期按投勇資貸鋤款濤和辮應(yīng)環(huán)收漂款未項(xiàng)可阿供鹿出攏售異金觀融溉資命產(chǎn)其違他按金括融媽負(fù)瞞債以舅公編允洗價(jià)口值賄計(jì)稅量鈴且非其炎變認(rèn)動(dòng)乳計(jì)狡入桑當(dāng)無期放損旺益庭的謙金構(gòu)融無資序產(chǎn)交瓜易傘性收金療融盈資細(xì)產(chǎn)直巷接技指蹤蝶定若為鋼以亂公扔允撿價(jià)債值跟計(jì)刷量闖且御其備變硬動(dòng)鞏計(jì)臨入餓當(dāng)羞期抗損厘益烏的清金厲融墻資胞產(chǎn)以舅賺誕取磨價(jià)孤差櫻為豆目貸的胞所倚購飛的拼有梅活妹躍景市博場匹報(bào)豬價(jià)們的蛋股出票論投亡資浪、陸債群券猛投墓資雖、暮基浮金茶投壯資詞等有步效嘉套完期袍保吃值捎以視外突的驗(yàn)衍摟生劉工鐵具矩，豆如猴期館貨川等持妖有妻至達(dá)到愉期某投防資到題期陣日盯固萍定回孕收耽金肺額拜固兵定名或筐可匠確勉定特乳征企事業(yè)州有高明能確途意黎圖千和刷能誤力景持涼有而至揮到層期有注活怠躍焰市笨場如紋：害符件合句以雷上硬條辨件恭的腸債蠢券季投商資惱、龜政雨府上債供券追、芹公碧共糟部長門粒和備準(zhǔn)拿政腸府劍部孕門糖債商券佳、紅金額融國機(jī)乏構(gòu)稻債裕券影、沖公椅司惕債珠券畢等貨占款鉤和換就皇應(yīng)稠收顏款鉆項(xiàng)特側(cè)征康：回臉收虜金筒額臭固茶定喪或生可穩(wěn)確驚定無印活盡躍鄭市驅(qū)場符府合豬以嶺上膜條產(chǎn)件爸的狗例丈子商售業(yè)參銀鳳行切貸緩出伯款僅項(xiàng)商稈業(yè)碎銀狡行灶購?fù)先肭毁J太款商苦業(yè)圾銀叔行液所賞持質(zhì)有蜂的組沒姜有臥活善躍碌市瘦場畜的哪債晌券秧、擾票團(tuán)據(jù)工撕商廢企潤業(yè)轉(zhuǎn)應(yīng)迷收喊賬狼款攝等不薯良螞資像產(chǎn)素剝禁離冷，框資香產(chǎn)復(fù)管來理災(zāi)公剩司抱發(fā)友行詢的歸交伙付慌給擴(kuò)銀宇行物的慎債異券出多于渡風(fēng)孟險(xiǎn)熄管甘理弟的矩考像慮核在聲活外躍腫市擊場奇上鵝有區(qū)報(bào)芝價(jià)斗的皇債紋券爸投冰資在鼓活認(rèn)躍甘市笑場拿上獸有籍報(bào)楊價(jià)沒的鮮股頁票億投所資印、基逢金演投化資碌等可煎供喇出哥售久的芬金隆融剛資醉產(chǎn)直深接喬指草定誕的餐可陵供訪出慈售宿的顧金惱融使資呈產(chǎn)貸線款諒和拐應(yīng)則收旁款邪項(xiàng)破、針持生有踩至心到結(jié)期轎投遞資費(fèi)、勉以棟公給允魚價(jià)頌值吊計(jì)拿量芳且給其駕變炒動(dòng)黨計(jì)是入潮當(dāng)假期罩損卡益妥的徐金民融虛資需產(chǎn)瞧以丹外憑的晚金眼融興資磁產(chǎn)金鍋融濕資樣產(chǎn)刷重番分褲類×凱××以肌公更允栗價(jià)孤值巡壽計(jì)匙量問且析其叉變借動(dòng)砌計(jì)件入婦當(dāng)心期盜損姜益班的媽金愈融扭資削產(chǎn)持賽有河至差到噸期熄投引資可疑供蠶出確售秘金毛融縱資耗產(chǎn)貸衛(wèi)款刮和婆應(yīng)割收帳款危項(xiàng)可慢供縣出塞售犯金墨融向資繞產(chǎn)輛重匠分說類輛為斥持尸有圓至部到支期歡投蔥資企畢業(yè)扛的徒持泰有公意咬圖猜或關(guān)能傾力說發(fā)尤生弊改腦變爸，沫滿景足夸或蜘分腹為視持千有糟至煎到卸期犧的距要談求可畫供稅出脖售浙金怠融濃資妙產(chǎn)仗的高公賞允戴價(jià)雕值穩(wěn)不跑再驅(qū)能鄭夠癥可韻靠違計(jì)相量持柜有濱可鴉供塘出股售語金我融之資捧產(chǎn)餅的貧期禮限賺超駐過坡兩悲個(gè)漸完仇整御的暢會(huì)棕計(jì)社年娛度持幣有診至筐到線期片投克資故重勢(shì)分畝類艙為新可蹤蝶供蔬出乒售祝金栽融枕資誘產(chǎn)企所業(yè)肺將拳尚宋未嚴(yán)到斗期檔的搖某包項(xiàng)尤持著有壩至屬到漂期宴投漸資競在就本滲會(huì)良計(jì)富年枯度澆內(nèi)覆出梁售佛或紀(jì)重憤分萬類裕為決可輔供塑出著售朗金瓣融福資錯(cuò)產(chǎn)憑的殲金果額謊，堤相敏對(duì)觸于敲該嫂類鍋投漲資噴在只出蘋售處或鋤重繳分蜘類摸前海的憲總僻額登較渠大魂時(shí)秀，隔應(yīng)仁當(dāng)拔將伍該言類襪投愧資緒的標(biāo)剩狠余漂部生分掏重等分饑類筒為學(xué)可劑供問出違售績金緞融唉資白產(chǎn)眼，率且當(dāng)在針本事會(huì)泥計(jì)周年缺度粱及餅以霧后塌兩借個(gè)萄完洗整翼的踏會(huì)擁計(jì)歇年樣度碌內(nèi)慈不堅(jiān)得片再嬌將彩該費(fèi)金胡融耕資畜產(chǎn)竿劃籍分春為芬持茫有洲至差到哥期居投今資掃。金遵融尖資正產(chǎn)父的咐計(jì)衰量類別初始計(jì)量后續(xù)計(jì)量以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融交資產(chǎn)公允價(jià)值，交易費(fèi)用計(jì)入當(dāng)期損益公允價(jià)值，變動(dòng)計(jì)入當(dāng)期損益持有至到期投資公允價(jià)值，交易費(fèi)用計(jì)入初始成本攤余成本貸款和應(yīng)收款項(xiàng)可供出售金融資產(chǎn)公允價(jià)值，變動(dòng)計(jì)入權(quán)益金焦融鏡資皮產(chǎn)世分斧析檔之腹重針點(diǎn)資誤產(chǎn)片的錄分舊類乞是粥否逼適珠當(dāng)金角融戒資命產(chǎn)飛的云分拒類六應(yīng)少與翻企客業(yè)避風(fēng)漂險(xiǎn)倍管條理精相菜結(jié)翼合是準(zhǔn)否庸存洞在輝金剖融每資存產(chǎn)哭的潔相司互晝轉(zhuǎn)備化不嚼同它類酒型饅的兔金主融委資乓產(chǎn)胞的暈期穴末肉計(jì)旁價(jià)像選玻擇墻是箭否標(biāo)適層當(dāng)幼。分橋析夸企溜業(yè)右持寬有桑不錄同耕金癥融途資菊產(chǎn)勵(lì)本逢身鉆所并存秀在尖的孫風(fēng)昆險(xiǎn)渣。應(yīng)趨收坐賬魂款競分臨析應(yīng)多收裂賬穗款坑總脂額應(yīng)遣收瓦賬戒款亮構(gòu)請(qǐng)成主除要廢客度戶賬鹿齡藏分活析應(yīng)巨收贊賬漠變閥化喘趨錯(cuò)勢(shì)壞疑賬午準(zhǔn)狠備駛計(jì)總提應(yīng)豈收還賬乖款室管宿理朝（宿合稿理仰商飾業(yè)霧信判用立政欠策鏡的盯制訓(xùn)定倚）應(yīng)東收齒賬什款涌出奇售璃基倚本螞程唯序妄(趁研謝讀魯金卵融罪資果產(chǎn)感轉(zhuǎn)論移概準(zhǔn)蠅則沾)代晶理障商（位6益）泄（嗓受置讓昂方艇）直濃接付旺款黃（久3掙）胖信警用價(jià)批莊準(zhǔn)涌（如4挎）權(quán)提鳥前鑼（月2羽）騰請(qǐng)較求付跟現(xiàn)妙信紙用株審尺查（李5叔）騰發(fā)援貨客蔽戶論公杰司牽（喉出乖讓概方剖）（漠1宴）案購昂貨零逝售詳商熟制蘭造簽商批痛發(fā)暫商冷經(jīng)娘銷譯商存乞貨優(yōu)分鉆析總曾額答，昏比含較剃分惕析存翻貨伴比拴例梳構(gòu)灣成存戀貨趨組甚成媽分尖析淚會(huì)耽揭睬示管公規(guī)司今未剪來孝收重入頑和程經(jīng)積營責(zé)活很動(dòng)然是禾否曬存焰在耀問辛題地。車如縱當(dāng)敬產(chǎn)息成促品魂的灣增蓬加屯伴卵隨收著鳴原滲材簽料宗和昏半彎成斧品雅數(shù)輝量欠的混減海少傷時(shí)廟，喉可炸預(yù)團(tuán)期遍到水公竭司茫生釀產(chǎn)習(xí)的往縮肚減甩，妨存牌貨尋的福增易加面（評(píng)尤笑其告是素產(chǎn)倚成怖品副的另增蕩加巡壽）鋼與北收灶入浪的候下克降梢，拉表蘿明習(xí)收顫入述沒漸能城成貓功勉地吃與識(shí)生壇產(chǎn)耕保眠持舅同菜步閑。呢會(huì)語導(dǎo)劣致殲預(yù)璃期毫生團(tuán)產(chǎn)蔬量峽的吵下紹降譜。會(huì)獎(jiǎng)計(jì)餓政傍策侄變亮更存爽貨盾跌逮價(jià)劈燕準(zhǔn)槳備期燒末娃應(yīng)敲收查賬棚款舅出渾現(xiàn)庸異投常寸的盜大畏幅血增享加存名貨想分翅析在塑高準(zhǔn)通貌脹暖期縱間規(guī)，囑采洲用需先亂進(jìn)失先疼出講法遼的銜公凱司閥利寶潤棒中重應(yīng)島扣方除毅“糠存洪貨踐利醫(yī)潤副”壺。站將梁采換用哄后府進(jìn)蠅先處出科法適的稀公疾司款的迅存維貨亂余失額劫轉(zhuǎn)鬧化敢為怖現(xiàn)醉值就。高富效拔的筍存勇貨題管午理長：奴較晌短器的松生背產(chǎn)食周愿期望、樂購記銷防雙攏方矮產(chǎn)張品校計(jì)把劃謝的鏈協(xié)膝調(diào)取一員致敞、嫁最信佳覺存衛(wèi)貨摸規(guī)情模加、叫收施到冒存庭貨永的許日踩子剃盡滿可也能縣地浴接拖近獄其厚使配用越的誓時(shí)屬刻兵、令有插利懼的糟支啄付雄條押款萄、趴很最少荒發(fā)浩生負(fù)缺愛貨夕，根以斜及喊銷斯售遼預(yù)愛測(cè)菠真騾實(shí)裂可船靠陪。威有廉富.航比釘弗通(瘡W護(hù)i貧l憑l箏i贏a壞m小B專e壞a才v單e碼r豈)緒研勺究諷結(jié)兔論失鍬敗乘企聲業(yè)領(lǐng)有滴較蕩少啞的迎現(xiàn)行金犯和鄭較饑多黨的護(hù)應(yīng)壓收啄賬膜款當(dāng)罰把固現(xiàn)紡金產(chǎn)和暗應(yīng)要收麻賬薪款替加僻在愁一共起被時(shí)侮，勝列應(yīng)入籮速經(jīng)動(dòng)拆資費(fèi)產(chǎn)押和欠流寶動(dòng)簡資累產(chǎn)狀之虜中秋時(shí)榜，眉失錫敗姓企真業(yè)廈和雁成筑功食企傍業(yè)陸之拾間拾的遞不疾同印被侵掩英蓋竹了陡，饑因炊為清現(xiàn)筒金墨和踐應(yīng)闊收毒賬嫩款孤不削同曉，記是時(shí)向憶相攻反央的柿方冠向遣起略作萍用失員敗爪企但業(yè)芹的尤存昌貨以一飛般瓣較為少注戀：啊對(duì)剝于擴(kuò)現(xiàn)歷金撿及烘存鬼貨纖較獎(jiǎng)少屋而亡應(yīng)潮收責(zé)賬快款珠較科多哄的淺企趟業(yè)君，樸分絮析陳師啦應(yīng)懷引膏起轟特彈別監(jiān)警球覺貸。其愧他扶應(yīng)你收亡款底分浪析總幣額構(gòu)售成乖內(nèi)辮容貍分某析主風(fēng)要尸客紹戶魄分阿析賬冬齡曲分坊析壞遷賬枝準(zhǔn)愁備季計(jì)句提關(guān)害聯(lián)徐交患易長駛期捐股切權(quán)受投假資鏈分宏析投徑資派金宜額瓜的和增爪減真變抱化投趴資皂項(xiàng)店目義的游構(gòu)脆成鋸（淡行丑業(yè)早分拉析幣）投猛資號(hào)項(xiàng)贊目享的勸跟灘蹤猶分元析投鍵資沒核敲算劈燕的百成展本神法礦與秧權(quán)增益挨法投喬資賞減海值蘆的年處徒理投滋資方收蘇益寧與侵現(xiàn)墻金包流挖量固妹定專資付產(chǎn)蟻分岔析固球定角資消產(chǎn)錘的怒竟棒爭享力崖質(zhì)遼量乖（病余見額新、睜增端加柜、百減盆少蓄、治壽牙命尖及航維求護(hù)鉆成鄙本價(jià)）絮，竭不渴具冠有鉗竟愿爭成力襖的支表旋現(xiàn)扇：公恭司暗廠啟房涂及邊設(shè)酷備噸的攪平乞均徑壽拖命狐延銜長坦。公劃司反未冤對(duì)咬廠臭房唯及召設(shè)零備鞠進(jìn)丟行測(cè)維況護(hù)帥保徑養(yǎng)經(jīng)藥濟(jì)校上飲不焦合憶算叮的熱設(shè)鑰備弟和核設(shè)肚施固姿定汪資攪產(chǎn)射的賞初蘋始龍計(jì)再量受存涉在度的溪問周題棄煉置凱費(fèi)餡用情如噸何爆處也理乓？清糊理往費(fèi)燈用景如漫何叫處酷理側(cè)？待件出拒售或固設(shè)定印資夜產(chǎn)鼓的羞處忽理享對(duì)以企弓業(yè)壘的繪影鞠響誦。固鉗定謠資勒產(chǎn)巧分象析除－移折財(cái)舊薯帶掙來艱的姻問司題固惕定堡資雀產(chǎn)態(tài)折歪舊扭：１晶、略比墻較庭業(yè)宮績充時(shí)炸，墨排霸除哭不疤同約折開舊攝方嘗法認(rèn)的局影絹響鹿是油否謝恰飯當(dāng)２庭、很加羽速井折罷舊猴法差變帖直逮線難折秤舊輔法３剖、燥折犧舊舒壽嗚命勇過恢長４律、芳折棋舊仿對(duì)價(jià)銷零售滔額鴉比羨率毫呈弊下版降垂趨患勢(shì)戀，圣稱培為土沿蛾著猛折取舊肅曲肢線黎下葡滑場。固御定受資午產(chǎn)航減抓值無孩形鍬資念產(chǎn)來分銅析內(nèi)換部廚研芬究悔開長發(fā)揮費(fèi)宗用其的百確姓認(rèn)晃與治計(jì)失量馳的伴變駐化凳對(duì)蛾企泊業(yè)分財(cái)而務(wù)叮狀遮況供的湊影距響塵分獲析土濕地邊使美用奏權(quán)橡