何志方-財(cái)務(wù)風(fēng)險(xiǎn)規(guī)避與紀(jì)律要求XXXXfs

1浙大：財(cái)務(wù)風(fēng)險(xiǎn)規(guī)避與紀(jì)律要求

何志方主講：高級(jí)審計(jì)師/碩士生導(dǎo)師/客座教授2介紹主講人：

浙江省審計(jì)科學(xué)研究所高級(jí)審計(jì)師、中國(guó)審計(jì)學(xué)會(huì)會(huì)員、浙江省審計(jì)學(xué)會(huì)培訓(xùn)委員會(huì)副主任委員、浙江省內(nèi)部審計(jì)協(xié)會(huì)理事。兼任浙江工商大學(xué)客座教授、碩士生導(dǎo)師，浙江大學(xué)特聘教授、浙江澤大律師事務(wù)所特聘專家。研究領(lǐng)域?yàn)樨?cái)務(wù)會(huì)計(jì)、內(nèi)部審計(jì)及國(guó)家審計(jì)理論和實(shí)務(wù)，主講審計(jì)、會(huì)計(jì)、財(cái)務(wù)分析、內(nèi)部控制等課程及專題。

“贏”的含義“贏”：由五個(gè)漢字組成：亡，寓意“危機(jī)意識(shí)”；口，寓意“溝通能力”；月，寓意“時(shí)間觀念”；貝，寓意“財(cái)富意識(shí)”；凡，寓意“平常心態(tài)”。語言是一種文化，漢字更是最富文化信息和意蘊(yùn)的文字，看看古人發(fā)明的漢字，也許答案就在其中。意識(shí)決定高度

知識(shí)決定寬度

經(jīng)驗(yàn)決定深度內(nèi)部控制與會(huì)計(jì)舞弊：舞弊＝壓力（動(dòng)機(jī)）＋機(jī)會(huì)（控制失效）＋借口（職業(yè)道德）班主任卷款跑路。。。。審計(jì)風(fēng)險(xiǎn)＝固有風(fēng)險(xiǎn)X控制風(fēng)險(xiǎn)X檢查風(fēng)險(xiǎn)舞遞弊便理購論靠的浴發(fā)莖展輝與持審證計(jì)宇技屯術(shù)刪的份發(fā)應(yīng)展?fàn)t的由三片個(gè)巧階劑段內(nèi)割部?jī)?yōu)會(huì)召計(jì)輸與晶外超部萬會(huì)霞計(jì)際的第分餃離李粱金摔華供：激三渾個(gè)撫階脆段揮。貿(mào)。妹。燈。冰沈山吸理伯論三邀角搖理旗論續(xù)：關(guān)舞壤弊=壓叉力+機(jī)飄會(huì)+借期口G斃O厘N膊E理翠論風(fēng)筋險(xiǎn)圾因虧子生說浴理虹論窯：略審劈燕計(jì)槳風(fēng)絮險(xiǎn)=固昌有引風(fēng)忌險(xiǎn)X控通制脆風(fēng)考險(xiǎn)X檢往查憂風(fēng)編險(xiǎn)舞煉弊成智因理結(jié)論撤的暫發(fā)魂展倉：壓冰盆山靜、嘆三辨要潮素燙、G鍛O則N否E、軋舞傾弊掠因惕子跌說有框?yàn)閮敺接涯芾m(xù)有傷位善，定紫位云正獸確旺才模能賞有盾為財(cái)去務(wù)損與讀會(huì)濤計(jì)司（墓內(nèi)臂部增會(huì)袋計(jì)異與暫外懷部先會(huì)膽計(jì)娛）財(cái)敬務(wù)財(cái)與吐審享計(jì)卸（貪內(nèi)攤部候?qū)弮粲?jì)車與之外離部馳審鎖計(jì)權(quán)）智怕能葵會(huì)存計(jì)鍛。炎。舟。核迷算-分中析-診呼斷-預(yù)就警查-控-防第槽一礦節(jié)笑：財(cái)橫務(wù)療與臺(tái)財(cái)浪務(wù)裙風(fēng)賭險(xiǎn)紗概徑述一炕、昏現(xiàn)棋代飽企捎業(yè)哲財(cái)彎務(wù)舌人萬員妙的架角音色阿定弦位財(cái)?shù)竸?wù)舌人流員合正拳從凡傳胞統(tǒng)穿上俘只穴是們與無數(shù)磨字淋打汽交灑道恒的纏記蜓賬慘人映員柜逐指步膽轉(zhuǎn)賀變益為昌企咸業(yè)司領(lǐng)壩導(dǎo)主的燃參負(fù)謀賓和僑助調(diào)手拳。當(dāng)倘今考，巷財(cái)濫務(wù)尋管墊理鏈工雨作脈已犧經(jīng)停遠(yuǎn)墨遠(yuǎn)保超種出煌單精純史的茅會(huì)卵計(jì)叉核雹算付范技疇濃，蜜而切成板為閑現(xiàn)細(xì)代仍企態(tài)業(yè)跪管沉理候的覆重蛾要麥?zhǔn)治螀呛透还と缇咚Ｆ溲兄鳚撘C職字能叮已湊由陷單搖純暖的擋會(huì)賠計(jì)鞠核狡算擋轉(zhuǎn)叢向憲關(guān)圓注判企布業(yè)株經(jīng)怒營(yíng)椒活沿動(dòng)支的陵分瘡析移、暢控寄制艘和詞調(diào)嘗整逼。不鵲同狂行側(cè)業(yè)封企紗業(yè)撇財(cái)頃務(wù)寨管偵理腫的維差這異軌性本，氧迫爺使鈔現(xiàn)勉代幟企矩業(yè)危的材財(cái)繭務(wù)捷管蠻理吐人躺員慕必惜須汁既恰要陡熟內(nèi)悉饒財(cái)氣務(wù)襯管鼻理槐的饑一款般赤理撥念早和慶方利法什，熟又慨要渾熟全悉崇不生同仆行險(xiǎn)業(yè)饅企脆業(yè)奧的蘿業(yè)特務(wù)后特播征駛。設(shè)此狂外粥，扯傳噸統(tǒng)徐的瓦財(cái)那務(wù)盯管臭理泥理桌論飲也裙在付不飲斷駕完確善劉和揚(yáng)發(fā)舍展橋。因獲此俯，漿現(xiàn)怠代晝企密業(yè)誤中尤高腐層炸財(cái)棉務(wù)逮管關(guān)理卻人么員分如箭不濟(jì)及協(xié)時(shí)牢更廊新耽固都有炕的話財(cái)臺(tái)務(wù)客管帶理處經(jīng)鐵驗(yàn)敞，賤拓偷寬恐知澤識(shí)青面懸，畏掌慚握駐先媽進(jìn)韻的廚專陵業(yè)蜂管切理陣辦蘭法辱，曾就想難倒以舍迎銜接赤新寸挑公戰(zhàn)李。目礙前丟我嘗國(guó)界企穗業(yè)暖財(cái)蘋會(huì)箭人熊員飽角英色遷定糊位援存和在碼一屈定釣的霜問陰題角筆色肝定觸位壩仍均較裁傳娘統(tǒng)作，戒財(cái)納務(wù)匯工起作展單木一鞏化換，茫重桃核駱?biāo)銙燧p霞財(cái)龜務(wù)食，吸財(cái)吃會(huì)辨不搶分售。罰沒規(guī)有漫真露正志發(fā)透揮溉財(cái)緊會(huì)河工諸作仰在犧企辛業(yè)嘆管桑理遷中養(yǎng)的浩綜菌合羊作閣用鍛和細(xì)輻曬射級(jí)功蠟?zāi)軏D。具施體謎體扮現(xiàn)千在匹以勁下勾三資個(gè)營(yíng)方職面獄：由灑于動(dòng)財(cái)粘會(huì)陜?nèi)藴唵T無專器業(yè)洞素起質(zhì)印和葛綜逮合臺(tái)素我質(zhì)警的忌欠紙缺噸，蕩在能日味常辣核距算騾方遍面磁不朋能社提咬供盈經(jīng)學(xué)營(yíng)琴?zèng)Q楚策緒所姿需差的醉及近時(shí)器、創(chuàng)準(zhǔn)叛確知、住全貸面車的剩會(huì)付計(jì)瘦信家息族；由窩于沒財(cái)胖務(wù)喪經(jīng)買理需信婦息蜂整晝合棋能州力乏的忍欠頃缺番，仆不疤能植將銳財(cái)固務(wù)講分圖析墻貫滲徹驅(qū)到弱實(shí)姑處底，滔使對(duì)財(cái)主務(wù)吼分掙析味流腔于起形鴉式午；和簡(jiǎn)大單摘核這算而為恐主齒，景例夕行滔性翻的贈(zèng)財(cái)放務(wù)蔬分飽析道。觀。由慰于券對(duì)六內(nèi)悠部染控舊制辮理景解爭(zhēng)的辦片感面咽性換，層致莖使鉛目濟(jì)前趙的懶內(nèi)驢部啊控團(tuán)制窄僅姜局喂限積于刪對(duì)卻舞蒸弊匯行舌為頃的響監(jiān)薪督恒控唯制吧、雕確鳴保事會(huì)運(yùn)計(jì)傭數(shù)形據(jù)捷的洋真春實(shí)黎可沉*心等掉方患面晌，爬并批沒近有魯在望業(yè)逆務(wù)蔑流裳程賭整斑合精、石提福高親經(jīng)籍營(yíng)啊效緒率臭等咐更勇高由層部面漢得奮以漂體辯現(xiàn)辮；并薦且滿即央便嬌在泰資借財(cái)鏡安嶺全蒸性濱控趙制頂方者面匪，議有卻些掛企茫業(yè)糕由思于飽內(nèi)稅部枯控叔制葵制狠度劫設(shè)焰計(jì)辯不蔬科會(huì)學(xué)蓮、件執(zhí)峰行銅不像理獸想悔而候出數(shù)現(xiàn)許控旺制鞠失宰效弓的汁現(xiàn)早象師。現(xiàn)始代汽企成業(yè)揪財(cái)栽會(huì)沾人較員記角階色鋒定消位育探用討明踐確礦財(cái)暴會(huì)牛人差員忍在浴企負(fù)業(yè)岔中雅的犧地悲位錫和階身爸份規(guī)是趁財(cái)絲式會(huì)論人室員田角胞色幟合層理能定塵位已的碑先權(quán)決戶條棕件扮。味本淹文狹認(rèn)拉同聾財(cái)免會(huì)汽人浪員混“色回獨(dú)歸懶企楚業(yè)市論念”乳這墓一窯觀藏點(diǎn)惜，覆堅(jiān)婦持墓“窮會(huì)凝計(jì)涌管岸理受論究”惑的從說走法口。店我垮們邪認(rèn)據(jù)為孔，笑會(huì)促計(jì)道不濟(jì)與最管辟理嚼相舍結(jié)珍合挽、彈不逢發(fā)乞揮僑其可管手理卻功傳能辭是拋無態(tài)前斤途纏的濱，圖對(duì)蹤蝶企西業(yè)君來邀說豎也賓是男一梢種喂機(jī)邁會(huì)卸損榴失柳。爐因飄此補(bǔ)，曉我扭們棍認(rèn)艙為悔企蔥業(yè)剝財(cái)嚇會(huì)潛人肌員灶的釘角削色銀應(yīng)捐定逗位魄如朵下滋：（信一司）砍一爽般般財(cái)嚴(yán)會(huì)編人態(tài)員緣瑞角珠色叢定捕位1．論記盜錄載與譯核李算習(xí)。譜通玩過姐連枝續(xù)許的慶，伍系言統(tǒng)儲(chǔ)的籍記排錄尚和舊計(jì)亭算啦，織反挑映剃經(jīng)專濟(jì)怕業(yè)熄務(wù)膏的慨來漏龍濁去嫂脈攪，元揭藥示之企泡業(yè)全的通財(cái)倚務(wù)燃狀震況站，直提添供泉決認(rèn)策已有鳥用逃的克信域息兆。療這白是隱最啟基片本飲的傍角電色凡。2．弦監(jiān)型督夠與扁控詳制士。強(qiáng)通融過寇會(huì)顧計(jì)彩制恨度臺(tái)、畢財(cái)夜務(wù)舍制喊度態(tài)、爸內(nèi)恥部剪會(huì)那計(jì)做控節(jié)制麥制萍度生的米有逼效閉實(shí)甘施柜與眠檢碌查茂，不監(jiān)參督胳、袋控裁制討企探業(yè)丟的缺財(cái)鬧務(wù)誘活議動(dòng)鋼，姑從憲而琴保舞證我企萬業(yè)競(jìng)資杠財(cái)袋的宵安或全領(lǐng)性摔和案經(jīng)江營(yíng)捉活首動(dòng)飽的演效困率銳性季。3．洲決絞策降支梯持梯。你通寒過遵反瓣映油與悠監(jiān)襪督糧職信能水的豬發(fā)框揮范，拿發(fā)襯現(xiàn)店企形業(yè)汪經(jīng)松營(yíng)襖中照的悶不采足跌與購契沿機(jī)返，椒及形時(shí)便向燥財(cái)水務(wù)苗經(jīng)僻理悲（鋸必醋要瞇時(shí)吩直半接沖向恨總耗經(jīng)喚理妄）糾提擠出霜合奏理豈化茂的療建儀議先和街對(duì)雕策樹，傘在貍一霸定藥程錫度黃上萬發(fā)今揮梢決財(cái)策牧支濕持洗的趙作侵用（鹿二裂）擺財(cái)有務(wù)輝經(jīng)勾理鄭人柄員肚角啦色顫定主位財(cái)孕務(wù)現(xiàn)經(jīng)島理撓是翻現(xiàn)盲代顧企巨業(yè)壤的浪“靈核熄心子人街物基”扇之標(biāo)一弟，傲他菌所雙扮降演球的膀角坑色制日業(yè)益召重證要讀、組日頌益容復(fù)錯(cuò)雜乒，飼內(nèi)假涵寬也背越王來泄越地廣六泛姐。瞧我耕們屢認(rèn)愧為糟，塑一廣個(gè)申成鉗功公的蝕現(xiàn)基代衰企廁業(yè)坊財(cái)翁務(wù)抵經(jīng)哈理盜，范應(yīng)芬當(dāng)誼扮言演夸好扇如詞下嫩幾掌種傲角喇色泛：1．楚簿沙記患管凈理支者容。會(huì)餐計(jì)氏核向算檔工蟻?zhàn)鞔匿摻M景織逃者犧和脖管鎮(zhèn)理著者蓬的丘責(zé)凍任勾。捆成喉本侵中樹心趁與拜利今潤(rùn)壞中掩心2．血內(nèi)呢部智控許制豬者誓。財(cái)閘務(wù)芬經(jīng)瞧理浴應(yīng)糕當(dāng)詞扮厭演除企評(píng)業(yè)咳主越要和的齡內(nèi)珍部配控墳制擇主毒體任的里角怕色田。穿實(shí)姻現(xiàn)欺對(duì)季企賊業(yè)咬經(jīng)抖營(yíng)悔活炭動(dòng)踢的掃有絹效醒控起制曾，里提羊高擊企球業(yè)疼的型經(jīng)細(xì)營(yíng)托效雄率怪。3．價(jià)價(jià)感值雜管警理膠者利?，F(xiàn)坦代襖企鎖業(yè)存財(cái)霞務(wù)偷管推理盤的測(cè)核鴉心裕在描于揚(yáng)價(jià)趙值康的茫管附理彎，竄通像過愚財(cái)層務(wù)夜管激理表工單作哄的誓開咽展坐實(shí)浙現(xiàn)盟企適業(yè)乖價(jià)芳值通的舉提某升多。通長(zhǎng)過鑄科狹學(xué)裂的赴財(cái)尿務(wù)違預(yù)送測(cè)犁、臟預(yù)配算慈、笛決區(qū)策尊、融控蓄制輛和寺分殲析蒸等剃環(huán)罷節(jié)蜓，魚實(shí)煩現(xiàn)殘對(duì)焦企語業(yè)屑財(cái)?shù)陝?wù)隊(duì)活蘆動(dòng)董的麥整磚體勁性次、滲全柳方山位濟(jì)、防全芬過慣程遇的掠管恐理季，餓使窮企假業(yè)泡經(jīng)植營(yíng)西活脈動(dòng)羽始躍終卷處悲于渣高魚效燃、爪和辰諧洪的誼運(yùn)熄行御狀佳態(tài)被；通糊過朽合繡理驗(yàn)的咬稅秋收妹籌賣劃溪策威略腦實(shí)躲現(xiàn)慈企匙業(yè)煮稅累負(fù)歉的車最蠢小貫化尊；壟通筍過稅科卸學(xué)機(jī)的愈成宵本籃管茄理擋實(shí)唉現(xiàn)懇企西業(yè)精成雹本詠水端平窮的授最箭低鐘化統(tǒng)；通竿過漁合旗理只的防資圾本蹦運(yùn)庸作昨策奇略庫提際升克企謝業(yè)題價(jià)電值…李…?？偣谥担撠?cái)傭務(wù)啞經(jīng)唯理漏應(yīng)哈一案貫際堅(jiān)箱持室“喊價(jià)雨值剃至輩上澆”絮的培理糠念襲，序使蹄財(cái)伶務(wù)惱部文門差成敏為掩驅(qū)豎動(dòng)傭企遮業(yè)旅價(jià)攪值緣瑞的可重該要鈔部辨門道。4．爺決神策琴參壘與閱者蘿。企績(jī)業(yè)睡的賞一圾切塘經(jīng)鍬營(yíng)感活嶺動(dòng)草都稅可靜以籍抽南象累為歡資懂金溪的窮運(yùn)裝動(dòng)冶，紡最技終肺都飄會(huì)婦影傳響讀到術(shù)企斥業(yè)擋的艷價(jià)顯值遵方棉面綁。任糾何衛(wèi)一盆項(xiàng)像經(jīng)我濟(jì)偷活他動(dòng)賤的令開月展勺，不刷僅形應(yīng)憂重蝴視撿其念活艷動(dòng)的本洋身澡的橡表誼象激，肌還紐奉應(yīng)交從稿其呈背賀后億隱貨藏曲的父價(jià)究值觸運(yùn)供動(dòng)隔角忘度設(shè)進(jìn)闊行跳考身察枕。作睬為銷價(jià)丑值陡管查理弱方蘿面腔的天專淋家悟，香財(cái)挖務(wù)圓經(jīng)卸理設(shè)從組財(cái)絡(luò)務(wù)忽管幼理鎖的扎角桿度篇對(duì)沖企痕業(yè)堪管聽理聯(lián)活宣動(dòng)黨及基其謎過偵程腎會(huì)桂有尸獨(dú)典到竭的賊見盼解各和今思威路路。內(nèi)匹部耳會(huì)艷計(jì)表與嫁外計(jì)部讀會(huì)疏計(jì)崖的拍不童同窩。坡。猶。5．齊信茂息直管堡理酸者囑。作搶為昌企售業(yè)遲高度級(jí)伐財(cái)放務(wù)冊(cè)管毯理書人商員組，呈財(cái)浴務(wù)屈經(jīng)柳理果一尊方窄面夜通弦過腥組毯織貝會(huì)腳計(jì)畢活取動(dòng)變、圾財(cái)匙務(wù)輪活汁動(dòng)蜘，爹搜鄭集偉、菠加傳工家、旬整豪理得財(cái)民務(wù)塑活右動(dòng)勤信亡息摘，另刻一害方燈面注更羞應(yīng)疊當(dāng)溉在逢這板些客“逢原船始晨信財(cái)息定”打的木基困礎(chǔ)挖上蒸，陷憑專借決自悟身屠的債經(jīng)躲驗(yàn)歲和洗專槽業(yè)葡判象斷總，獎(jiǎng)分脫析謊、彈推憲斷折出鳴決端策她有兵用濁的衡“灶派遣生屯信穩(wěn)息榆”鴿。6．謙關(guān)齊系牢管傷理戰(zhàn)者細(xì)。對(duì)球內(nèi)僑，腿財(cái)嗓務(wù)錢經(jīng)朋理欠應(yīng)具當(dāng)瞞協(xié)遼調(diào)戴好靈財(cái)臥務(wù)勁部貍門斷與拴其朋他銅各糧業(yè)閉務(wù)葡部誼們符和歷職仰能謠部述門析的錫關(guān)炭系遞。對(duì)遺外五，怎財(cái)嶼務(wù)需經(jīng)浴理佩應(yīng)坐當(dāng)些協(xié)襖調(diào)株好速企疊業(yè)笑與謹(jǐn)工漂商暑、喜稅豪務(wù)或、本金機(jī)融憲機(jī)市構(gòu)敞、吧投灑資廚者撓、菊受憤資歷者畢、眠債需權(quán)河人故、室債蹤蝶務(wù)補(bǔ)人諷、槳供果應(yīng)貍商腸及蒜客留戶冊(cè)等發(fā)方奪面曾的耕關(guān)炭系犯。在詢講訂求職“嘉互親利遇共駐贏義”淚的凝新挖時(shí)挨代弦，世企迷業(yè)覽價(jià)穿值爹的旦提藏升動(dòng)不首是社依中靠幻玉對(duì)悟商悶業(yè)美伙襲伴用的順盤非剝齒和很壓趨榨楊實(shí)哈現(xiàn)菊的沈，因幸此控在完協(xié)逆調(diào)繩上示述跨關(guān)啞系饞時(shí)窩應(yīng)降本乳著互挨利腔共練贏的弦原街則價(jià)，億實(shí)摘現(xiàn)喇與嫁商切業(yè)濕伙白伴坑的均共權(quán)同絡(luò)發(fā)刮展旗。7．派戰(zhàn)袋略固管鉆理陸者并。會(huì)歌計(jì)伐系裹統(tǒng)逢是喜企屈業(yè)鮮系歇統(tǒng)繼的援子兵系略統(tǒng)惡，財(cái)題務(wù)押管綁理水是培對(duì)亂企呢業(yè)維活診動(dòng)姑價(jià)湊值息方泥面擦的奔管蔽理阻，因蘆此探財(cái)批務(wù)遞戰(zhàn)殃略絹對(duì)左于氏企悼業(yè)萬戰(zhàn)涉略烈來箱說杠具蓬有遮一漁定尾的贊從毯屬藏性引和北一繞致博性主。財(cái)涉務(wù)罪經(jīng)垂理言在便成恒功扔扮方演婚前銜述能角當(dāng)色散、麥做忙好液日龍常浪策莖略氧性掌管個(gè)理游工廊作阿的周同祖時(shí)臣，蓄還強(qiáng)應(yīng)吵當(dāng)慕成蔑為盼企業(yè)業(yè)球的興戰(zhàn)胸略悅管矛理斧者克，輩從技財(cái)基務(wù)踩的波角婚度和思?xì)W考餐企毅業(yè)長(zhǎng)戰(zhàn)絕略牌問畜題介、狼參顛與議企蹦業(yè)熔戰(zhàn)農(nóng)略誓管胃理嬸實(shí)芹踐忍，壓確胞保驕企挑業(yè)耀發(fā)搶展克戰(zhàn)蠶略扮的爹科分學(xué)歐性衡。二?。盒l(wèi)財(cái)每務(wù)鳳管棄理譜的救價(jià)毀值猾觀編念財(cái)苦務(wù)?。呵蚋X檢有俘關(guān)門的兆事酬情繳。財(cái)魯務(wù)使管覆理：漁要塌使紡資恢金混按忠照晨某嫂種剪計(jì)拋劃辮進(jìn)捆行進(jìn)有秘效庫的葛流按轉(zhuǎn)執(zhí)。財(cái)眉務(wù)聞管值理游的景目棚標(biāo)：利奶潤(rùn)校、洞產(chǎn)迅值籍、貨財(cái)?shù)虎賰斂夹]聾了米取蠢得聰報(bào)揪酬里的臣時(shí)潛間耕因段素榴，雞并限用貨托幣澤時(shí)炒間活價(jià)圍值的堆原滿理扶進(jìn)塌行帶了疫科腔學(xué)欲的斤計(jì)狼量桂。②特能蓮克擇服異企乘業(yè)斑在震追揚(yáng)求兆利滾潤(rùn)循方純面釀的識(shí)短掠期鳴行溪為賓。③奸有康利既于嚼社摸會(huì)撞財(cái)夕富責(zé)的狂增雷加聾。④?？坪迣W(xué)畜地殘考黃慮花了當(dāng)與雕報(bào)豪酬廟之嚼間件的演聯(lián)鋤系追，棒能伯有嶼效業(yè)地伏克良服迎企狠業(yè)貪財(cái)利務(wù)吩人危員舍不機(jī)顧梳風(fēng)重險(xiǎn)豎大鄉(xiāng)豐小屬，膊片揉面爹追淺求久利覆潤(rùn)爭(zhēng)的誘錯(cuò)勺誤時(shí)傾析向藝。財(cái)搜務(wù)事管銷理鋸的職幾皂個(gè)纏概頁念蜘：貨狠幣喊時(shí)辦間寄價(jià)辯值裂、宴終鹽值吃、捉現(xiàn)烏值秋、膊年吳金斬、惹復(fù)趁利渣。在婦投塊資鞏理己財(cái)?shù)し窖b面薪要留注奸意每風(fēng)污險(xiǎn)雞管其控儉，一夠部?jī)A分姑投前資瞎如洗果仿風(fēng)閉險(xiǎn)框高店，另兼一億部弊分太就使一烏定嚷要棄穩(wěn)翠健眠。在招理賄財(cái)酷目熟標(biāo)涌上摧，凈離玻退校休綱時(shí)叛間盯長(zhǎng)偉的擾年態(tài)輕家人穩(wěn)主駝要叛目羞標(biāo)耀是環(huán)增波值盛，司相聽反槽，準(zhǔn)年衫齡毅大浸點(diǎn)他的憲則蝕應(yīng)乏將指保葉值責(zé)作溝為控首峽要工目長(zhǎng)標(biāo)番，孕要翅注阿意浴分盯散誓風(fēng)倉險(xiǎn)絨。3喪0、5偏0、7引0三學(xué)、擊財(cái)固務(wù)戰(zhàn)管船理債人熊員魔的飛主忠要控職特責(zé)主升要塌職勿責(zé)號(hào)：財(cái)扶務(wù)宣分聾析匆、懂全怖面揮預(yù)盾算泳管醫(yī)理運(yùn)、丹成芒本餃控淘制賢、喪資登金閥管陶理糾等財(cái)借務(wù)計(jì)工乘作災(zāi)中該所籮關(guān)檢注揮的潛重吧點(diǎn)附：全必面耳預(yù)敵算展管盈理木、財(cái)翅務(wù)送分講析替及貿(mào)預(yù)帳警財(cái)翅務(wù)勢(shì)管典理耽的婆環(huán)女節(jié)背：施可做分栗為突財(cái)渣務(wù)坡預(yù)碑測(cè)門、品財(cái)槍務(wù)霧決串策厚、枝財(cái)斃務(wù)睡分玩析爬、姿財(cái)汁務(wù)鴉預(yù)日算爽、露財(cái)肝務(wù)盒控?zé)仆康韧栉逋▊€(gè)追環(huán)富節(jié)勉。財(cái)敏務(wù)耀管詳理遷的寬核絡(luò)心膠：際在秩市較場(chǎng)偏經(jīng)謀濟(jì)握條卡件罰下些，貝財(cái)富務(wù)勸管街理戰(zhàn)的亂核活心素是泄財(cái)訪務(wù)旱決牲策閑。財(cái)導(dǎo)務(wù)臉預(yù)共測(cè)陷和財(cái)惰務(wù)兔分誦析術(shù)是舟財(cái)討務(wù)決嘆策吉的岡基怨礎(chǔ)護(hù)。財(cái)勁務(wù)捧預(yù)阿算搶是偷財(cái)驅(qū)務(wù)晝決甘策鑒的妄具磚體喇化享。是救將葵企粘業(yè)洪戰(zhàn)甩略決省策落川實(shí)市到澇操條作丸層反面血的追有爺效拌途廁徑頌。財(cái)芝務(wù)攪控唐制蜂是御財(cái)搜務(wù)藍(lán)決肉策常的盾必五要繼保填障煩。第學(xué)二舒節(jié)煩：率企豈業(yè)彎財(cái)墊務(wù)晃分瞞析龍與風(fēng)東險(xiǎn)需規(guī)軍避一債、盟會(huì)擊計(jì)飯報(bào)漠表兄概鋪述(一)財(cái)粒務(wù)援報(bào)肝表本體騙系行及憂報(bào)員表同要些素踢的腔確崇認(rèn)病和土計(jì)喉量1、占財(cái)菊務(wù)獅報(bào)彩表纖體草系包姓括勒：餡會(huì)購計(jì)走報(bào)磁表鄭，丙會(huì)素計(jì)例報(bào)愈表耀附偏注蝴，初財(cái)脫務(wù)棄情唉況斬說善明換書2、脹財(cái)饑務(wù)諷報(bào)形表讀要額素嚼的毅確蒼認(rèn)百和帖計(jì)摩量3、鐮會(huì)董計(jì)素核揭算具的抵四廣個(gè)廉基神本衡前社提剝與撇十享三炒條工會(huì)晴計(jì)第原錫則會(huì)清計(jì)艙核誓算見的砌四掙個(gè)這基圾本柔前脈提構(gòu)：牙會(huì)羊計(jì)鄭主評(píng)體帆、高持違續(xù)蓬經(jīng)違營(yíng)辰、老會(huì)垃計(jì)見分選期盟、幻玉貨哭幣桂計(jì)敞量十暈三傷條券會(huì)琴計(jì)粉原城則飄：盈真遷關(guān)跌晰勿重御時(shí)蓬一盜比市慎恢權(quán)圾歷修配瘡資劍實(shí)（蛙二赴）劣財(cái)掙務(wù)鳳報(bào)你表充分天析作的錫目希的財(cái)升務(wù)解報(bào)肌表勉分儀析飾的呆一抄般謹(jǐn)目基的菠可之以末概孩括爹為況：慨評(píng)駝價(jià)阻過姜去陜的傷經(jīng)也營(yíng)帝業(yè)蒜績(jī)宜；搜衡妻量彎現(xiàn)陸在漢的熱財(cái)巷務(wù)現(xiàn)狀當(dāng)況權(quán)；們預(yù)偵測(cè)莊未濃來創(chuàng)的津發(fā)店展釀趨執(zhí)勢(shì)咽。根裂據(jù)杯分萬析慕的王具議體飯目循的尊，肯財(cái)景務(wù)假報(bào)槳表皮分落析吹可卵以犬分購為幸：迅流晌動(dòng)代性禮分諷析瞎、同盈吩利淡性漁分謊析緞、兄財(cái)?shù)?wù)贈(zèng)風(fēng)維險(xiǎn)底分砌析脂、帆專尿題掀分旬析帆。（三姨）近財(cái)亡務(wù)損報(bào)已表榮分喪析效的且方構(gòu)法財(cái)腎務(wù)皇報(bào)明表布分曾析比的寄方漠法奮，股有胳趨炮勢(shì)劫分雕析披法孝、燙比紅較黎分扮析肚法支和扯因秋素姻分遲析孝法區(qū)等白。1趨規(guī)勢(shì)僑分麗析儀法踢：浮就丹是中以鐵時(shí)啟間扛序滿列作為蒼基禮礎(chǔ)廚，自通機(jī)過弊兩報(bào)個(gè)響或構(gòu)兩朗個(gè)吉以勻上銅不秋同趙時(shí)妹期委或揪時(shí)典點(diǎn)席數(shù)壇據(jù)通的誘比甘較介分傳析午指否標(biāo)跟變悠化顫趨渠勢(shì)倘的飯一索種候分元析稠方開法冊(cè)。2比惑較約分密析揭法信：弦對(duì)軍兩鼓個(gè)銜或博幾母?jìng)€(gè)書有亡關(guān)忠的林可軌比陣數(shù)狗據(jù)占進(jìn)壩行霧對(duì)頸比頭，悠揭常示文差切異皮和板矛暑盾技。夜比討較倚是竄分去析領(lǐng)的常最峽基饅本水方問法枕，濁沒燭有蹈比奸較荒，怪分卻析屬就虎無派法套開朋始犬。3因向素輔分局析偶法攜：鑒是喚依護(hù)據(jù)歷分義析鴨指光標(biāo)培和烏影瓶響除因靈素?cái)赖亩P(guān)嘗系饑，派從批數(shù)型量欲上泛確政定象各荷因告素終對(duì)免指扔標(biāo)索的離影束響疏程甩度儉。在宿實(shí)光際欠的戴分通析縣中及，渠各避種主方魄法師是嘉結(jié)險(xiǎn)合意使久用鴨的婆。二被、售會(huì)討計(jì)企報(bào)常表信醫(yī)息的途局川限燃性（庸一仗）單財(cái)喂務(wù)吉報(bào)率表端本叼身跑的兵局茶限歉性財(cái)常務(wù)死報(bào)涉表鋤是到會(huì)五計(jì)償?shù)母墚a(chǎn)經(jīng)物旁。喉會(huì)止計(jì)您有指特候定冰的丙假白設(shè)然前甩提泥，碎并眼要繭執(zhí)摔行流統(tǒng)蓮一君的驅(qū)規(guī)瞇范敲。財(cái)坡務(wù)輪報(bào)俘表征局演限誘性軋的純表膚現(xiàn)灘：（1）圖以展歷突史丘成屋本媽報(bào)插告韻資饅產(chǎn)摸，慣不所代例表恥其診現(xiàn)洋行鳳成鄙本喊或桂變拒現(xiàn)禾價(jià)智值朝。（2）徹假菠設(shè)師幣籍值尺不業(yè)變富，著不咸按樣通逢貨誰膨覆脹蛋率餐或精物屬價(jià)墳水午平歇調(diào)犁整咳。（3）濃穩(wěn)騙健員原罷則告要?jiǎng)t求源預(yù)真計(jì)股損營(yíng)失普而更不霞預(yù)晶計(jì)采收煩益滋，屠有悄可舟能撤夸籠大眼費(fèi)懸用你，調(diào)少喉計(jì)枝收匠益野和灶資功產(chǎn)死。（4）熟按擔(dān)年痛度畜分伯期益報(bào)毫告映，撲是燙短型期貌的催報(bào)歪告慢，肆不盜能宗提良供秋反何映鍬長(zhǎng)持期高潛促力著的振信渠息鹽。企語業(yè)忽會(huì)竊計(jì)兵政錄策叮的菌不楊同聾選佛擇壯影過響型可叮比亭性炊：楚對(duì)奇同產(chǎn)一尤會(huì)握計(jì)蝴事喂項(xiàng)恒的便財(cái)鉛務(wù)刺處佳理姐，遙會(huì)留計(jì)片準(zhǔn)迫則榜允際許澆使黃用彼幾默種縱不不同耕的想規(guī)歡則闖和勻程屈序稻，敗企暫業(yè)灶可莊以滿自黎行過選校擇栗。小雖績(jī)?nèi)幌∝?cái)蓋務(wù)抵報(bào)鋪表鋒附腦注達(dá)對(duì)慣會(huì)疫計(jì)葬政擦策圈的罰選刮擇零有才一批定句的晃表明述挖，池但所報(bào)千表席使鐵用查人師未宗必雁能符完譜成教可傾比向性趕的晨調(diào)彈整戶工捎作。會(huì)督計(jì)眾報(bào)甲表抽信溝息利雕用的盾局付限擠性（1）獸會(huì)幣計(jì)筋報(bào)彎表展是租歷伏史題性踢報(bào)純表礙。（2）客會(huì)詳計(jì)推報(bào)猶表姿是們相煌對(duì)太靜落止使的弦報(bào)刑表慕。（3）預(yù)會(huì)敢計(jì)訪報(bào)捏表慣所測(cè)披粘露是的懶信撓息欲可造比院性哀較蠶差驢。（4）象警托惕參財(cái)已務(wù)掏分貌析石指常標(biāo)搏被誓“愉粉訂飾荷”蓄。（5）純注業(yè)意覆增瞞值孕稅勻?qū)ソ?jīng)憤濟(jì)踏效角益英指掠標(biāo)煙的握影止響瓣。（6）衡會(huì)捷計(jì)翅報(bào)邀表矮信刃息溪具苗有粘雙識(shí)重價(jià)性傳。收會(huì)瘦計(jì)宣報(bào)仆表腦分廳析演所圾披遷露盜的崇數(shù)糊值添，熟往他往豪具矩有交雙蹦重慢性野，徐需軌要裹從撫正叔反嶺兩側(cè)方窄面全去即分廳析碎?；蛉缦笏贊矂?dòng)塔比盤率隨較維高蔬，顛從貞債吳權(quán)慰的健安束全榜性穩(wěn)而遵言割，絞是陳可抗喜巷的捆，遇但鈴從普另間一容方匪面咸則穗表項(xiàng)示接該立企法業(yè)來有驕較殺多堪的肅閑桿散糠資麻金峽，韻這稼并速不臺(tái)是掙投揮資菠者幸所鹿期得望煩的躲。乓簡(jiǎn)麻單任、腿片胃面立地貧憑急借先一幅個(gè)弟或帝幾闊個(gè)捧指牧標(biāo)喂而卡斷當(dāng)定軋一蘇家笨企代業(yè)溪償料債園能兆力拋、老獲堪利宰能雀力躺的蕩強(qiáng)將弱史是猴不乞恰鄙當(dāng)熊的再。，會(huì)堂計(jì)胖是激會(huì)牢計(jì)置信賊息償?shù)牟胖萍{造越者飛也威是菊會(huì)陪計(jì)券信獨(dú)息文的您消鎮(zhèn)費(fèi)仿者教。晨會(huì)建計(jì)揮站隔在品什共么鳴立里場(chǎng)吵說朋話難，滅維哭護(hù)政誰走的奶利孟益育？企板業(yè)回的懷會(huì)彼計(jì)衛(wèi)政憑策擋及芒會(huì)撿計(jì)糕估籍計(jì)純方您法孩在獨(dú)具降體鞭執(zhí)征行鹽中融有鹽很胖大是的散人亞為贊性鼓，賴上畏市屆公鳴司桂可統(tǒng)以隆利孤用摧變用更箭會(huì)使計(jì)符核紫算示和臘會(huì)粉計(jì)抱估樓計(jì)巖方舒法徒、宅改擴(kuò)變野費(fèi)員用騾計(jì)互提裝和驗(yàn)預(yù)獄計(jì)告收片益疫的挽原遞則竹等臭手房誠段渠在稿一機(jī)定監(jiān)程茄度巨上山操搏縱妄其脈財(cái)推務(wù)脾報(bào)藥表你數(shù)筍據(jù)止。由遠(yuǎn)于則財(cái)動(dòng)務(wù)敲報(bào)兼表也數(shù)劣據(jù)島的車操歸縱繳手芽法哨會(huì)堪隨騾著田環(huán)氏境陣的混變假化嶼而勾不負(fù)斷姻推拌陳紹出籮新紅，為并葛且勢(shì)其撥具子體礙內(nèi)雪容絡(luò)十斑分矛復(fù)朵雜什，推投偷資夾者付要驗(yàn)注錯(cuò)意旨的伯一紫條偶原徑則辣是納，廚如匙果休發(fā)衡現(xiàn)耗上鉛市貢公代司漫的抖財(cái)吼務(wù)謀數(shù)涌據(jù)壇中庸有扒上膚述攏“裹作不弊啦”長(zhǎng)現(xiàn)始象摔，另就暗應(yīng)挑該住知誰道泥財(cái)枝務(wù)鬧數(shù)服據(jù)叉的嚴(yán)可血信扁度桐較歡低勝，暴穩(wěn)蕉定渠性信較簽差林，天風(fēng)劇險(xiǎn)毒性盡較瀉大爐。三攏、艘會(huì)告計(jì)浙報(bào)咳表吸分協(xié)析艷的酸重達(dá)點(diǎn)設(shè)和站方京法因躍企趙業(yè)費(fèi)的事規(guī)爭(zhēng)模番、勉經(jīng)堂營(yíng)止管拌理裹水趁平喉、框生衡產(chǎn)避經(jīng)憑營(yíng)物特料點(diǎn)月不房誠同肺，最分步析凱會(huì)慰計(jì)兔報(bào)戚表溉的站側(cè)住重侄點(diǎn)鴨不俗盡峽相羽同裕。者企捧業(yè)毀經(jīng)賭營(yíng)迅管懼理藝者德分江析設(shè)會(huì)閑計(jì)蹄報(bào)賓表百的泉重祖點(diǎn)島如抖下拉：（1）壞評(píng)努價(jià)吩企廉業(yè)飯的程財(cái)霧務(wù)華狀遙況（2）稈評(píng)啊價(jià)嘩企葵業(yè)頭的宜資幻玉產(chǎn)兆管疾理派水券平（3）將評(píng)衣價(jià)戶企俯業(yè)抬的殿獲疫利臉能虎力（4）厭評(píng)屯價(jià)珠企怖業(yè)酷的惠發(fā)伯展疼趨巷勢(shì)財(cái)我務(wù)義報(bào)巾表態(tài)分驢析部的完方登法會(huì)層計(jì)曬報(bào)循表愈分肯析前的臺(tái)基睬本踏方李法（膊一蔑）白償炎債俱能畢力耽分悅析（格二熔）羊營(yíng)澤運(yùn)短能肆力毫分選析（街三鳳）拒獲作利論能所力巾分兔析（花四沸）爺趨意勢(shì)血分客析（俱五啞）脖框半圖燥分春析孝法（爪六嶺）歷分渡析俗性時(shí)復(fù)稠核鑄（跑分伏析首性真測(cè)他試精）四吵、僚財(cái)殖務(wù)套分準(zhǔn)析克的蓄實(shí)寫戰(zhàn)脂方視略財(cái)屯務(wù)征報(bào)盒表當(dāng)?shù)木庌D(zhuǎn)制洽是越合著乎雕規(guī)松范騙的兔，掛并練不瓣保滅證銳它桂能滋準(zhǔn)閉確脫反龜映圓公酒司吩的眠客仆觀位實(shí)直際，深因復(fù)為食會(huì)忠計(jì)滿核疲算理本跑身檢就稱受挪到遵許恭多近原辛則畫和姥假錫設(shè)坦的補(bǔ)限葵制巾。財(cái)你務(wù)主報(bào)斷表炊中醒的匆數(shù)孤?lián)o(jì)是球分葉類脾匯眼總米性話數(shù)桿據(jù)萍，孝它不停能巧直掙接蠢反栗映平企脂業(yè)務(wù)財(cái)?shù)魟?wù)最狀妖況陷的首詳荷細(xì)皺情靈況。財(cái)讀務(wù)蹄報(bào)嗚表虧分羞析余之收前也，離先逼要對(duì)匹該欄公慮司獎(jiǎng)管起理枯當(dāng)拐局漿的奪道扭德診水都準(zhǔn)稠進(jìn)炭行梨評(píng)課估，泉以丙判茅斷搜該反公訴司品財(cái)盆務(wù)極報(bào)其表右數(shù)半據(jù)援的恐可簽信構(gòu)度扔，首把富握槳其販相訪關(guān)臟的洪風(fēng)咽險(xiǎn)譜。應(yīng)見該對(duì)津各瞎種擋信晃息扎進(jìn)聰行快組座合閃分馬析絹，剪而木不東能險(xiǎn)?？鹆魬衷谌釂魏蹴?xiàng)康信渣息餡或牲主令要色財(cái)炎務(wù)怖指縱標(biāo)必?cái)?shù)拜值縣表燒面扁上。上擇市千公猴司遲公座布組的濃主四要壟財(cái)閘務(wù)嘗指燦標(biāo)緣瑞如屠每沉股灘收節(jié)益柴、瓶?jī)敉赓Y尚產(chǎn)妥收渾益碑率途等所，逢可謙以鉆在漿一間定廢程命度喂上啟被澆人竹為杜操器縱轉(zhuǎn)。香有召時(shí)耍，削它吃們塑可倦能屈被磨做撐成兆一算個(gè)孟耀督眼刪的予亮嘗點(diǎn)囑，陶但體是遇，菌如思果患深絲式入滅分濱析勻下耍去敢，懼就憤很倦可層能峰會(huì)盯發(fā)喘生扔后停面象有蛋陷壇阱感。運(yùn)仁用眠超諒數(shù)教據(jù)硬的痛財(cái)雄務(wù)津分揚(yáng)析難技而術(shù)達(dá)推美斷絲式企循業(yè)仔的兼發(fā)顯展朝前布景投之資扒面蔥向季未聰來拜，厲因杏此岔，葬財(cái)舟務(wù)內(nèi)分范析協(xié)的郵關(guān)影鍵掩在它于方正脂確敬判崇斷膜公愁司嗎盈掛利樂能單力枯的抱穩(wěn)豬定毯性豬和鍛增店長(zhǎng)程性滴。史只號(hào)有懶其視利鵝潤(rùn)奶能漫夠?qū)梅€(wěn)眠定妙增竊長(zhǎng)頂?shù)挠捌髲U業(yè)龍才緒有玻投窯資際價(jià)死值痰。扭財(cái)急務(wù)店分談析欺不騾能欠只國(guó)停妨留泄在康數(shù)奏據(jù)女表曉面藝，術(shù)而批要潮透暈過燥財(cái)耐務(wù)墾報(bào)頁表除數(shù)田據(jù)儉看舞到燙公丹司補(bǔ)的旨資叢產(chǎn)難質(zhì)兇量幕、捕經(jīng)栗營(yíng)深狀內(nèi)況全、腰盈去利初能煌力鍋，簡(jiǎn)并滴準(zhǔn)喇確風(fēng)把菜握卻其棍發(fā)盛展同趨駛勢(shì)陷。(一)從搬收楚入年的什結(jié)燈構(gòu)擔(dān)及殘變協(xié)化珍趨縫勢(shì)城分趟析及企嶄業(yè)狹主輩營(yíng)份業(yè)滑務(wù)符的頭穩(wěn)狐定嘉性活與騾成絞長(zhǎng)損性營(yíng)進(jìn)業(yè)虹收犧入貸的準(zhǔn)主言要龜構(gòu)隆成講項(xiàng)酬目路反精映示了奧企柱業(yè)園的吵主奮營(yíng)紹業(yè)鑄務(wù)陳狀具況途。婚主譽(yù)營(yíng)翅業(yè)燃務(wù)伙的川盈閘利順能肆力普直刑接替決芹定激著嘴公掃司捷的游整眨體炊盈左利端水辨平齊的火高神低漠。(二)從塘資再產(chǎn)愈項(xiàng)團(tuán)目幟的旱構(gòu)奶成畫分鼓析誓企勾業(yè)衣資鮮產(chǎn)陳的豎實(shí)面際豆質(zhì)嫁量聞和新真及實(shí)申價(jià)討值公皮司騰資蝴產(chǎn)而的葬盈木利壯能睜力或與大真貝實(shí)假價(jià)岔值藝直礎(chǔ)接遺決業(yè)定強(qiáng)著鎮(zhèn)該專公咐司色的破投剩資按價(jià)疲值翼。主但戴是夏，氏僅滾從嘆財(cái)野務(wù)散報(bào)撈表錄的得匯繡總骨數(shù)妥據(jù)旬上劑卻籮無烏法竄看負(fù)出白公不司漲資固產(chǎn)碼的貢實(shí)狹際聞?dòng)劾麖埬軒Z力培與至價(jià)日值北。偷從梁財(cái)題務(wù)有報(bào)座表絞附困注扎中所可具以傘清星楚禍地興看葛到請(qǐng)各績(jī)類峰資皆產(chǎn)滔的東主其要楊構(gòu)眼成掘情挽況汗及惰帳妥齡島結(jié)手構(gòu)恨，故甚設(shè)至荒還烤可顛以歌看巡壽到犧一褲些寸資床產(chǎn)萬的多技粘術(shù)窯特析點(diǎn)價(jià)和癥用股途田，屑這百些工資飼料獎(jiǎng)為吧投挑資書者往分沿析逮公訓(xùn)司揀資胳產(chǎn)無的耗實(shí)庸際厭質(zhì)菌量窩與鄭真搖實(shí)巴價(jià)石值鳳提克供洞了播十艇分登有繼用胳的簽信題息礙。(三)公殺司漫利易潤(rùn)工的折風(fēng)辟險(xiǎn)惕性但分蠻析企奇業(yè)研主返營(yíng)炕業(yè)陣務(wù)激的炭穩(wěn)竭定弓性費(fèi)與鄉(xiāng)豐成扣長(zhǎng)白性侵決器定蠟了族企忠業(yè)必收碧人刮的釘發(fā)蛋展剩變丈化忽趨勿勢(shì)弓，佳但串是懲，微企拴業(yè)新利義潤(rùn)覺的蔬高須低賀卻凍還態(tài)受魚制寫于臨許隨多頁其應(yīng)他名因荷素要的陵影坡響螞。等比預(yù)如他，堂大南額閘損黑失腐或省費(fèi)素用塔發(fā)猜生再的桑可孫能缸性珍、融歷束史喂遺糞留蠶問雕題嶼爆宋發(fā)斗的輸可加能盟性奏、璃利哲潤(rùn)段來治源脂萎投縮裳的滋可保能討性懼、賣偶盟然釋事喪件率發(fā)胸生相的叼可授能團(tuán)性鐘等城等養(yǎng)，兼這員些副因嫩素憐都鄭會(huì)炮在萍很允大見程流度那上豆影第響勿公贊司頑的黨利胃潤(rùn)再數(shù)六額矩，蘿從乒而短使陡公孟司寶利匹潤(rùn)許預(yù)完測(cè)孤的灰準(zhǔn)薯確綠性爸大音大磨降孟低處。熱一巴般間說愉來爺，同公敘司嘉的泡整必體扛素誘質(zhì)夕和紋經(jīng)哄營(yíng)優(yōu)環(huán)勇境竊對(duì)夸公禁司贊利圣潤(rùn)讀的雷風(fēng)淘險(xiǎn)材性隊(duì)影佛響醋最被大相。(四)資默產(chǎn)舉重禍組璃的唯可則能伐性去分商析資們產(chǎn)四重米組融的稼成敬功往與亞否柳卻泛要盞受巾制暫于僵許猜多謀不節(jié)確牧定猾因鴨素許的醉影御響謀。沸只掀有權(quán)實(shí)咽質(zhì)犧性謀資節(jié)產(chǎn)膛重負(fù)組嘴取袖得魯成逆功齊，收重沒組詠可土能席會(huì)袖給第公朋司采的礦發(fā)利展晝帶玩來靈更焰大約的的不死確徹定參性統(tǒng)。五肢、晚財(cái)弊務(wù)是指竟標(biāo)剪分歇析（企據(jù)業(yè)頃財(cái)床務(wù)億分盡析團(tuán)指盟標(biāo)狗）短幕期銷償計(jì)債躲能肅力羽分紋析1、羞流翼動(dòng)表比經(jīng)率她：井流裝動(dòng)舉比塊率扛＝擱流熊動(dòng)艷資每產(chǎn)陽／程流偶動(dòng)梯負(fù)陣債×惜l插0饅0％塌這鞠一書比當(dāng)率左用殺于愉衡惠量宵企甚業(yè)序流逐動(dòng)悼資影產(chǎn)堪對(duì)防流枯動(dòng)政負(fù)設(shè)債察的蘋保嚼障視程問度卷，駛亦就即螺流視動(dòng)維資攻產(chǎn)峽在軌短顯期寄債敘務(wù)歉到攻期壇前或可怪以創(chuàng)變?cè)S為掌現(xiàn)省金衣用闖于吩償姑還姑流宴動(dòng)考負(fù)自債半的飾能塘力栽。嗓然斷而效在或流魂動(dòng)委資慈產(chǎn)更中量往柄往療有級(jí)些位項(xiàng)傭目呈在材實(shí)摸際炸情份況鎖下息不崇能塊很嗚快莫轉(zhuǎn)絡(luò)變臂為半現(xiàn)樂金拆。見從號(hào)會(huì)意計(jì)旗處孔理冒來起看虧，絕某跑些良挪給借陶的盤公灘款分或行呆會(huì)帳隸、躲壞紛帳損是村通鳳過凳其眾應(yīng)疤收狐款隱、牢長(zhǎng)彼期晶應(yīng)畢收畏帳肅款陰等純科幸目紅反塔映宵的攝。摩從巖穩(wěn)彎健示原長(zhǎng)則俗出轟發(fā)派，郊應(yīng)腔當(dāng)描在弄計(jì)么算厚流登動(dòng)謙比覆率躲指震標(biāo)充時(shí)吳予猶扣居除倆或刷根婦據(jù)阻具啦體族情慨況躺按涂一克定柏比錢例雹扣洲除鑼。壓另開外從，花在痰資姨產(chǎn)母負(fù)膏債面表踩的軟流厘動(dòng)茅負(fù)環(huán)債筐中嘩最秤好梅應(yīng)漫加鄉(xiāng)豐上唐將愧有陽可疲能量發(fā)勇生蓄的區(qū)可贊以嬌預(yù)攜計(jì)磨的紛或民有婚負(fù)膏債死，也如欣產(chǎn)碎品所質(zhì)缸量康保妻證咐金狀、勝應(yīng)浙收割票婆據(jù)謙貼墻現(xiàn)膀、亮訴縣訟牢賠臘償泄金線等喪。2、假速薦動(dòng)爪比單率討：惑速銀動(dòng)珠比斯率鴨＝餅速賺動(dòng)衰資青產(chǎn)組／崖流棗動(dòng)朗負(fù)塑債×港1笨0教0％該計(jì)指班標(biāo)京用占于絨衡始量情企并業(yè)宮流膚動(dòng)瘡資測(cè)產(chǎn)重可況以刮在勢(shì)當(dāng)硬前賭償臺(tái)還健流掀動(dòng)忌負(fù)蒙債童的京能稀力名。經(jīng)一養(yǎng)般齡認(rèn)浙為喪這欠一熊指絹標(biāo)鄰越拘高特，發(fā)債約權(quán)保人鞭的蛾債硬務(wù)擱風(fēng)蠟險(xiǎn)喜越毒小嗓。掉就此速脾動(dòng)穩(wěn)資劫產(chǎn)扎，宿在晨國(guó)泰內(nèi)捷外淘會(huì)禿計(jì)攏實(shí)悔務(wù)諒中毫，充有罰兩晝種曉計(jì)市算虧方產(chǎn)法萌。(將1卵)一略般鵝計(jì)為算伐方薪法(減鐮法)速剃動(dòng)袋資未產(chǎn)錫＝奮流素動(dòng)倘資趴產(chǎn)拐一纖存洞貨(權(quán)2齊)保汁守茅的匹計(jì)供算建方錢法(加餡法)速口動(dòng)蚊資陜產(chǎn)顯＝達(dá)貨星幣昂資燙金兆十腸短賠期憲可至上歐市稍證花券類十糕應(yīng)殼收捎賬剝款擾凈蚊值(含露應(yīng)投收少票形據(jù))美什國(guó)引多鐘數(shù)此企軍業(yè)烏財(cái)壺務(wù)昌報(bào)聰表艱分英析秤采術(shù)用銜這糞種少方茅法宮。滾其茅中馬，簽貨震幣箱資撞金顫不薯合沒其毒他悶貨汁幣峽資雀金難，岸如宇外綱埠幕存車款激，脂指智定梳用村途織的溪銀飄行梅存束款賤；因應(yīng)賺收掘帳司項(xiàng)馬則舌要匯扣姜除諷長(zhǎng)異期甲應(yīng)宏收酷款祥。擇上粥述纏兩京種嶺計(jì)旅算船方顯法急，酸使匙速扶動(dòng)許資銜產(chǎn)灑計(jì)公算斤結(jié)凍果斗有槽時(shí)死會(huì)亦差最別殊很悟大違。叨因棵為冤保渣守粱的畫速遙動(dòng)巨資慎產(chǎn)桃扣蹦除繞了林?jǐn)?shù)唇額績(jī)較陪大怕的趁預(yù)泄付智帳篇款所和翻其團(tuán)他丟流幅動(dòng)還資糊產(chǎn)澆。肉就六我攏國(guó)庸企傳業(yè)結(jié)資漂產(chǎn)幅負(fù)驗(yàn)債飛表釣所押列華項(xiàng)焦目撒來訂看咳，蜜這砍些論其厘他綠流尤動(dòng)宅資隔產(chǎn)呀包眼括暫其姜他掩貨市幣半資顆金促，宿長(zhǎng)洗期難應(yīng)臘收次帳切款艇，輸其痕他惕應(yīng)化收秒款喂，給待月攤他費(fèi)談?dòng)眯睿瑩Т翘幙衫砉闪髂緞?dòng)過資舅產(chǎn)碧凈填損嶼失這，躁一榴年近內(nèi)府到案期撲的怪長(zhǎng)往期悔債綠券駐投和資礎(chǔ)，牙不況能帆用明于拴交團(tuán)付淹的貫償廣債步基抬金同，參技物改勉基退金旗等鄰，齊這陪些原項(xiàng)竟目渣的聯(lián)會(huì)外計(jì)至數(shù)倆字餓，鏟在么流處動(dòng)碼資泳產(chǎn)螞中昂占深有辨相濁當(dāng)點(diǎn)大蛇的沫比屬重藏，驗(yàn)同端時(shí)吧又麗難副于譽(yù)隨闊時(shí)得變順現(xiàn)利以械償霸還證債拾務(wù)例。因?qū)Т丝。⒑庥芰磕掀蠼g業(yè)擋即物時(shí)伐償磚付妹能鑄力掘更篇為漫穩(wěn)占健童的醋指姓標(biāo)磁是清現(xiàn)憶金借比紫率倚，斧它頭等尺于你現(xiàn)喚金捐及秧存碰款綠再錦加遣現(xiàn)棄金當(dāng)扛量車與流派動(dòng)獸負(fù)鐮債浙之哪比繼。評(píng)其熱中歷現(xiàn)護(hù)金遼當(dāng)出量絕為參預(yù)拒期帆三浪個(gè)悶月芳內(nèi)后可腥收倍回禁的岔債婚券臣，從股兼票恢投詞資林，淹這仁個(gè)酸指狐標(biāo)枕在世分蟲析筍企閣業(yè)命財(cái)乳務(wù)檔困丑難膽，婚面勇臨晃破暈產(chǎn)爽清遷算漫時(shí)榜尤犧其亞有誓用嗓。長(zhǎng)駱期定償竟債伯能泄力筋的丹分舟析長(zhǎng)螞期救償灰債蟲能近力能指晃標(biāo)分主世要虧是環(huán)資錫產(chǎn)貪負(fù)碰債盲率散?；墓巾?xiàng)：資錯(cuò)產(chǎn)巾負(fù)枕債刑率我＝赤期腔末領(lǐng)負(fù)摧債撕總氣額辜／具期周末摸資向產(chǎn)莊總附額×蜜1氏0嘆0％輪該你指諷標(biāo)富反盒映等企留業(yè)玩舉竭債箭經(jīng)詞營(yíng)因的點(diǎn)比笨率背。傅用黎于挨衡帝量弄企汗業(yè)黎保殖護(hù)棟債蹦權(quán)陽人約利稈益乖的屋程蜓度捐。鄉(xiāng)豐對(duì)循于蹄不憶同歐產(chǎn)根業(yè)眉，童不枕同鎖行聯(lián)業(yè)告有料不滔同倚的峰標(biāo)煙準(zhǔn)逮，提如峽農(nóng)槍業(yè)憲不哄依朋靠是貸庸款絮舉炮債犧投役入凳，朋因仿此船這機(jī)一料指粒標(biāo)怪通啞常貨在2違0％陶左唯右河，肅工彈業(yè)南等朵第蜂二莫產(chǎn)注業(yè)缸一仆般擋在4如0一6膨0％養(yǎng)之耗間身，穿而這第貍?cè)洚a(chǎn)把業(yè)堅(jiān)則市相聞對(duì)慎較秤活殊?？套骱隇槌崞髥铇I(yè)沿債帳權(quán)蹈人鳥，逐希恭望是該愿指牧標(biāo)硬越元低恢越吉好羽；柜作帽為砌投挖資竭者嫌，摧只陳要號(hào)企填業(yè)調(diào)資炸產(chǎn)鋸報(bào)疫酬環(huán)率只大莫于霧負(fù)憶債快成垃本捧率界，限負(fù)薯債推多石一忠點(diǎn)返也傳無觀妨輔；糕經(jīng)擁營(yíng)趕者銹則厭希橡望昆有掩一述個(gè)它合雜理匠比練率巧，夢(mèng)因櫻為鉛過汪高壇會(huì)先影罰響善企路業(yè)浮融擇資氣信畏譽(yù)針，渡過姻低長(zhǎng)則鍛影涉響毅企說業(yè)統(tǒng)生聰產(chǎn)敘擴(kuò)槽展爹。長(zhǎng)肚期裕償回債素能爭(zhēng)力膀指字標(biāo)疫在泰具序體躲分僑析扁時(shí)館要紹注爛意儲(chǔ)以緊下燒兩職個(gè)撲方嚷面理；1．歌少勺數(shù)豆股墓東番權(quán)零益甲。芬將帖一篇個(gè)控非熔百挎分航之茂百卷擁沫有接股狹權(quán)抽的因子篩公潔司謙的穩(wěn)財(cái)癥務(wù)閘報(bào)口表真進(jìn)豬行撤合砍并暑以急后死，知必歌然炎要授加猶上殖一同個(gè)江少脅數(shù)鐵股儲(chǔ)權(quán)曾的恰帳糾戶乘來漢反鳳映巨子之公源司穴中雖占昏少豪數(shù)江股嘗權(quán)軋的羞其狼他己股報(bào)東吐權(quán)穩(wěn)益怎。僵在咳資士產(chǎn)才負(fù)來債炮表工上胸，光少來數(shù)議股鑄東蓄權(quán)躲益慰通拿常煤列奏在葵股租東止權(quán)毀益(所宴有袖者飄權(quán)附益)之別前糟。黃在屋西哨方授國(guó)偽家訊，飼有銜些雹企引業(yè)毛在辛計(jì)旬算換債棉務(wù)殺比炸率箭時(shí)塘不政包泛括粒少扁數(shù)香股疼權(quán)渠，魂理孫由排是磚少親數(shù)稀股概權(quán)拖并濁不加是巧將岔來劣要羊償李還逐的快債鍬務(wù)兇。遵而點(diǎn)另集一遲些然企恰業(yè)匹將夏少毯數(shù)常股撤權(quán)小包出括分在誕債私務(wù)陰總仇額瀉中渾用芽于宗計(jì)魂算父?jìng)輨?wù)匯比低串御，娘理運(yùn)由營(yíng)是蕩少俱數(shù)揮股誼權(quán)況也岡是新企攜業(yè)蜻的香外志部戶籌債資檔，必是震企塊業(yè)盤使穩(wěn)用水的險(xiǎn)全罪部魚資奧本姨的筍一握部途分斜。庫由遠(yuǎn)于慕少哨數(shù)凡股修權(quán)朋使案企的業(yè)(對(duì)歪母健公局司基的準(zhǔn)所爛有乞者耀來游講)虛饅增母了按一決塊御資嗚產(chǎn)逢，機(jī)為薪使恢分襲子展分夕母然所宵反且映與的憲內(nèi)隙容曠相喉對(duì)繁應(yīng)撿，虎則蝕必恥須獻(xiàn)要畜把泉少遲數(shù)芝殷楊權(quán)課包燦含巧在您負(fù)璃債單中異。2．?dāng)】衫馅H決回筒優(yōu)康先蔬股放。不是悟指煙由旦股嘆份芬公瞧司快發(fā)抓行跨的夜，娛可香以周在炊需床要柄時(shí)君以受一所定恐價(jià)泉格創(chuàng)贖季回純的殖優(yōu)醉先敗股涼?？?jī)它賢可碑以郊增讀加紀(jì)企幕業(yè)女資億金銀運(yùn)孔用跪余聞地條，晉減疊少組因江市窄場(chǎng)稿利裕宰斜升庭降旺而捏造循成送的拜風(fēng)冶險(xiǎn)揭，識(shí)緩卵解徒企烘業(yè)柄籌叛建逆時(shí)應(yīng)資裝金州緊突張你狀某況橋。拌這追類計(jì)優(yōu)勞先配股歪與跪普罷通窮股炊及喊一手般渣意彎義腔上裕的球優(yōu)例先鹿股殲有誕所棉區(qū)亂別愚，傅最心好爸應(yīng)朱列忠在蟻負(fù)建債檔項(xiàng)畝目膏中匹計(jì)術(shù)算塔。資區(qū)產(chǎn)沾營(yíng)燥運(yùn)并效累率秋分帽析應(yīng)卻收踢帳之款怨周各轉(zhuǎn)浪率汗＝宵賒暈銷鉆凈偽收孕入合／構(gòu)平垃均趁應(yīng)眨收搏帳懷款毒余易額該醒指德標(biāo)曲是附指未在扎一蛙個(gè)菊會(huì)護(hù)計(jì)鄰年得度蓬內(nèi)領(lǐng)應(yīng)碎收勾帳賭款穴轉(zhuǎn)饅為賊現(xiàn)拉金智的起次鳥數(shù)石。目曉前毫我炎國(guó)礙企平業(yè)稅應(yīng)慨收拆帳胞款竟周旱轉(zhuǎn)跨率怕較存低番，六主錫要乎原璃因者是石平杯均同應(yīng)支收師帳鳥款侍余拐額壁增戲長(zhǎng)呼過擊快不。遮在再具雜體性計(jì)阿算疲該命指搜標(biāo)址時(shí)哈，籮分忍子由賒絡(luò)銷繁凈由額祥應(yīng)擾為須銷乞售分總妙額希減速去彼銷領(lǐng)售器退括貨帝損喪失純，爬分慶母編應(yīng)螞收大帳消款效余蓮額故采潔用退總鵲價(jià)魂法拋核悠算辦時(shí)津包受括殲銷攏售糟折塌扣尺，辯折臟讓想和檔壞貝帳熱準(zhǔn)諸備漆。崗另盟外色，屋我西國(guó)《企醒業(yè)起會(huì)傳計(jì)盾準(zhǔn)論則》中粥規(guī)穴定滴應(yīng)贊收歐票管據(jù)犬不拍包促括滋在亡應(yīng)賺收或帳民款重余濤額郊中趟，通原孫因慨是音應(yīng)怪收夜票跌據(jù)藥事稍先梢規(guī)咽定穴付背款針期讀限共。射但零事膠實(shí)衣上伐應(yīng)皂收胖票命據(jù)娘也少是坦由糟賒偶銷乳產(chǎn)嗓生皮，移計(jì)葉算設(shè)應(yīng)牛收刺帳披款黃余祖額齊時(shí)愈如幼不范包慨括享進(jìn)佳去嬸，傭會(huì)抄使鉤相徐當(dāng)井一均部確分怕債控權(quán)要失屬去爸有歸效短的廊風(fēng)艱險(xiǎn)答管物理昏?；枇韯裢庵豢脗€(gè)診值決得嘆注土意含的吃是亦，室平忘均容應(yīng)柔收猜帳食款新余私額叢用保簡(jiǎn)完單董平叔均罩法嘩