第六章項(xiàng)目成本管

第六章項(xiàng)目成本管理應(yīng)掌握以下內(nèi)容：1、項(xiàng)目成本管理的基本過程2、成本估算3、全壽命周期成本4、項(xiàng)目預(yù)算5、成本基準(zhǔn)計(jì)劃6、項(xiàng)目成本控制7、掙值分析技術(shù)一、項(xiàng)目成本管理過程概述1、成本成本就是為了達(dá)到一定目標(biāo)而付出的、可以用于貨幣計(jì)量的代價(jià)?；咎卣髂康男裕簽榱吮ＷC該項(xiàng)經(jīng)營(yíng)活動(dòng)能正常進(jìn)行，所發(fā)生的支出。相關(guān)性：是為生產(chǎn)經(jīng)營(yíng)過程中的各項(xiàng)付出，與一定量的生產(chǎn)經(jīng)營(yíng)活動(dòng)量有關(guān)，也與經(jīng)營(yíng)活動(dòng)對(duì)象有關(guān)可計(jì)量性：以貨幣計(jì)量2、項(xiàng)目成本項(xiàng)目成本是指項(xiàng)目從設(shè)計(jì)到完成期間所需要全部費(fèi)用的總和。包括項(xiàng)目決策成本、項(xiàng)目設(shè)計(jì)與計(jì)劃成本、項(xiàng)目采購與獲得的工作成本、項(xiàng)目實(shí)施成本、項(xiàng)目終結(jié)成本。項(xiàng)離目誤成火本披構(gòu)脫成項(xiàng)避目似定不義與賢決飽策釘成橡本項(xiàng)賭目設(shè)憂計(jì)盈成無本項(xiàng)問目獲者取惕成拼本項(xiàng)燈目實(shí)供施餐成停本人哲工成傅本物蔑料成脫本顧塞問費(fèi)梅用設(shè)何備費(fèi)繳用其群他費(fèi)俱用不生可預(yù)綿見費(fèi)萄用其贊基母本寒要省素畫有嬌：人嚇工掙成的本吐、托材雹料纏成辟本矮、翼設(shè)算備孤成驚本件、沸顧賠問終成民本這、糧其舍他溉成趴本曾（著稅吃收腹等更）項(xiàng)能目督成額本糊的爹影淺響穴因油素舅有求：項(xiàng)興目帆消蠶耗按與院占匹用訪資錫源岔的私數(shù)蘿量賤和致價(jià)另格郵、版工兄期克、略質(zhì)蜜量濟(jì)、電項(xiàng)辟目役范顆圍孔、刷管寶理妖水熱平綁等散。（贏1渣）掃耗解用很資肯源血的抹數(shù)陰量邁和五價(jià)剪格項(xiàng)門目扯各奸項(xiàng)胡活飾動(dòng)賠所耍消陽耗爆和錫占解用津的雅資父源血數(shù)俘量寇；坊項(xiàng)優(yōu)目鹽各幫項(xiàng)匹活閣動(dòng)傷所善消紐奉耗餐和慮占培用斗的謹(jǐn)資染源稈價(jià)園格污。其憑中昌數(shù)門量貿(mào)是杯第揭一寸位差的滲，膛價(jià)前格跨是蟲第賊二羽位勵(lì)的廈。（縱2童）態(tài)項(xiàng)緒目鏡質(zhì)草量項(xiàng)艦?zāi)课涃|(zhì)聲量千指散項(xiàng)躲目接能炭夠碼滿偵足驕客播戶礦需捆求結(jié)的住特質(zhì)性圓與休指范標(biāo)裂。為四達(dá)挺到息質(zhì)刷量眼要戲求專還瓦需零開廟展襯兩睜方腳面春的緩工頭作亮：一嬸是街質(zhì)潑量灰的帽檢舅驗(yàn)恥與鑄保劍障鎖；冰二刑是墾質(zhì)勢(shì)量薪失虛敗跡的田補(bǔ)袖救取。質(zhì)大量欄越駱高亂，淡所肆需武要斥的占成劍本欺越哄高腥。（條3咬）并項(xiàng)淘目膜范薯圍項(xiàng)光目移的衫成著本角最獎(jiǎng)根勝本魔取阿決葉于盞項(xiàng)活目提的確范便圍皂和貞任須務(wù)糠的累復(fù)效雜骨程念度暖。范舅圍泳大浸，茄成穿本清高今；純范疑圍止小少，害成菊本蔑低癢；任航務(wù)彩復(fù)既雜摸，錦成暴本害高添；移任頓務(wù)求簡(jiǎn)膝單田，患成撐本曲低障。3墾、販項(xiàng)牢目亦成皂本伸管崗理完總成此項(xiàng)營(yíng)目形必脆須盟要四實(shí)經(jīng)施幸項(xiàng)痰目蚊活妥動(dòng)葉，觸每暈一胞項(xiàng)?；罱g動(dòng)棗都洲要檔物卡質(zhì)腔的講投誤入拴，賀所墳有顫的周資紙?jiān)刺澏技暮偷洹颁撳X秒”搏有優(yōu)關(guān)容，際需齊要腔錢舞來木調(diào)是動(dòng)離。項(xiàng)糟目政成零本亞管睛理擦是獲指旅在惱項(xiàng)學(xué)目猜的岡實(shí)刮施妙過蝕程棕中宿，構(gòu)為偉確述保粘項(xiàng)制目速在委批丟準(zhǔn)怎的侄成饅本妙預(yù)落算承內(nèi)尺、月按例時(shí)任、巖按嫂質(zhì)朝、籃經(jīng)決濟(jì)增高訂效日地框完待成其既想定豬目請(qǐng)標(biāo)耗，淹而師對(duì)蠻各餐個(gè)拳過徐程肆進(jìn)信行醒管乳理積與烘控事制隨的臂活陶動(dòng)霞。4返、盾項(xiàng)貨目缸成堪本園管容理笛目害標(biāo)項(xiàng)拼目侮成螺本束管駐理柴的讀最耀終嘉目息標(biāo)賤是柏提弄高左項(xiàng)孟目敘的物經(jīng)燃濟(jì)齡效逃益穩(wěn)。項(xiàng)責(zé)目小成斥本鐵管簡(jiǎn)理合不蘭能仙籠衰統(tǒng)直的有將猜成濾本嫩節(jié)造約港作痛為癢目泳標(biāo)景。做有塵人貫認(rèn)彩為固項(xiàng)懼目驚成獄本叨管共理碗是芹不注斷攝的畫降丹低龍成胃本下。疊其柔實(shí)刻成初本悔是兼與辛收蘋益亦相膚對(duì)勺的搖。泰只志有即在稻不名影埋響釣項(xiàng)吧目死收宜益唇的與情獨(dú)況面下福降擁低勿成峰本駱才績(jī)能具給猛企皇業(yè)時(shí)帶拖來屢利握潤(rùn)葉。旦成隸本逝的樸不業(yè)斷肝降附低與會(huì)出影騰響全項(xiàng)蝦目啄的芬質(zhì)碑量科，顏從夜而椒使陣得斷項(xiàng)囑目間變捉成舒“聽豆律腐港渣偏”丑工涼程擇。5戰(zhàn)、代項(xiàng)守目六成催本委管太理慢的份原石則（王1拍）義堅(jiān)謝持惕以煤人籃為件本爺，輛全攝員勝參享與炕的李原擴(kuò)則（梯2娘）盡堅(jiān)虹持長(zhǎng)制司度電化歉管童理（左3頸）紛堅(jiān)吳持住責(zé)咽權(quán)露利執(zhí)相嘉結(jié)薯合策原垮則（沃4菊）須堅(jiān)臘持森重及點(diǎn)劉管疤理桌與淚全偵面執(zhí)管龜理隨相塵結(jié)盤合（透5灶）智堅(jiān)害持弟成算本垃管葡理虛科并學(xué)纖化6挺、花項(xiàng)小目戀成百本蒸管憐理作過竿程美衰國(guó)繞《麥項(xiàng)忠目愛管闖理憑知縫識(shí)身體宗系館指錯(cuò)南姨》梯將既項(xiàng)厲目膨成差本躍管支理蜜過族程飄定咳義顯為資：渠項(xiàng)墳?zāi)颗寿Y柏源乒規(guī)績(jī)劃耀、剩項(xiàng)侍目東成舞本律估棕算且、執(zhí)項(xiàng)罩目嘩成累本形預(yù)盞算缸、覆項(xiàng)當(dāng)目渴成稼本論控領(lǐng)制錄這哄樣數(shù)幾鉗個(gè)盤過愁程霞。工賽作分敞解結(jié)個(gè)構(gòu)活謎動(dòng)病資膛源暴和舅歷技時(shí)釣估乓算成沾本基棋準(zhǔn)計(jì)墳劃成清本緞估打算成聯(lián)本洽預(yù)些算成耳本碎控輩制項(xiàng)裹目宰實(shí)殿施項(xiàng)蓬目園成和本滑管枕理紹過難程二繩、櫻項(xiàng)湯目精成哨本據(jù)估蹄算1軋、皮概廟念項(xiàng)豪目沸成踢本杰估炒算箏是陪對(duì)勁完塔成帆項(xiàng)凱目何所疲需惱費(fèi)缺用己的驗(yàn)估勁計(jì)季和講計(jì)竭劃晃。駛要腿實(shí)喪行刮成兵本偏控財(cái)制膏，皆首輝先個(gè)要好進(jìn)巖行騾成米本吹估痕算宣。成院本糕估切算君涉友及膛確吉定吼完盛成辯項(xiàng)金目宇的確活塑動(dòng)劣所賄需抹資凝源諷費(fèi)愧用給的廁近避似托（扶估國(guó)算機(jī)）鑼值亭，居這歪里失的映費(fèi)躲用再應(yīng)配理拋解早為剛一副個(gè)圈抽產(chǎn)象鑒的絮概虹念盆，安它震可化以跳是譯工考時(shí)娛、斷材貪料技或嚷人璃員仙等陵，惰即還成癢本冷估姿算評(píng)可銀以漠用提貨娃幣周單各位闊表重示樸，采也是可灰以旅用雀工會(huì)時(shí)名等竄表效示耳。2澇、樓成傻本談估束算仍的茶主念要赴依埋賴樣的挎資流料工泊作汽分天解遞結(jié)撒構(gòu)乞W袖B災(zāi)S資她源件需也求糊計(jì)唯劃：槳即狹資丟源餐計(jì)霜?jiǎng)潩獍脖伺鸥敖Y(jié)綁果資辰源結(jié)價(jià)規(guī)格：超為畢了花計(jì)能算仆項(xiàng)難目懲各袋工柱作備費(fèi)播用鋼必藥須譯知把道揮各國(guó)種幫資晚源薯的尤單脂位饞價(jià)蔑格宗，懇包銹括循工吊時(shí)欠費(fèi)廟、灘單賓位翁體儉積揮材逗料尸的草費(fèi)剛用肥等泡。說如究果沉某布種蓄資織源杯的隙實(shí)乒際深價(jià)朱格苦不吳知此道驢，駁就你應(yīng)季該碰給蠢它捐的泥價(jià)耀格從作腔出猴估喊計(jì)欺。工詠?zhàn)鲿竦臏匮娱y續(xù)雄時(shí)跳間：拖工退作游的發(fā)延派續(xù)識(shí)時(shí)番間椅將深直獲接顏影挎響耐到達(dá)項(xiàng)灘目陶工劃作忘經(jīng)糕費(fèi)寄的受估賤算拖，芽因拉為譯它奏將刺直產(chǎn)接晝影弓響煤分騙配歷給憤它仆的鼻資守源猴數(shù)阻量亡。歷欣史眉信大息：豬同養(yǎng)類殊項(xiàng)從目疫的蹈歷齊史訓(xùn)資妄料惕始毫終曾是享項(xiàng)形目凝執(zhí)益行居過曠程翻中軟可睜以宅參曉考拒的籌最補(bǔ)有斗價(jià)參值除的酬資醫(yī)料找，狡包斃括啟項(xiàng)尼目屋文插件包、追共申用肥的奸項(xiàng)悠目畜費(fèi)悠用特估峰計(jì)枕數(shù)驚據(jù)企庫婦及渾項(xiàng)棉目劣工突作蠅組受的件知芽識(shí)膏等惜。會(huì)漆計(jì)賤表訓(xùn)格：避會(huì)膠計(jì)運(yùn)表胸格她說劣明腎了倦各茅種央費(fèi)展用目信鄰息盒項(xiàng)凍的跑代戰(zhàn)碼洪結(jié)植構(gòu)假，品這棒對(duì)鞏項(xiàng)耽目事費(fèi)拼用知的侍估護(hù)計(jì)冤應(yīng)夠與牛正鐵確幫的便會(huì)扮計(jì)魚目犁錄箱相冠對(duì)荷應(yīng)襯很漂有割幫含助油。3言、鋼成逢本竭估巾算盒包遼括給的酒內(nèi)悄容（主1瘦）腎建澇設(shè)抬成詠本建積設(shè)裙成頓本濾是樂指旗建品設(shè)城單本位書在法項(xiàng)堡目賴建暗設(shè)高期那間烤與殿籌雁建隆期纏間攔所尿花協(xié)費(fèi)旋放原入雁各貫項(xiàng)站費(fèi)呼用誘。娛固黃定厘資惑產(chǎn)乞投謝資服、小無魔形睛資批產(chǎn)作投層資去、欲開羊辦萍費(fèi)任、貼準(zhǔn)齒備營(yíng)費(fèi)（只2聲）祖資爐金豈占用用烏成喜本剖：雪主宴要霉是提建停設(shè)辱或合生額產(chǎn)水中鬧所滴占予用灶的亮流抓動(dòng)欲資宗金貍。（痕3厘）綁生區(qū)產(chǎn)射制辜造晌成泛本4樣、哲項(xiàng)虹目金成攝本賴估調(diào)算信的爛方蜓法項(xiàng)各目?jī)?cè)成卷本屯估爸算沈的升過否程柜或歲多鼠或田少料都堤和慕過裹去棕所坡積拍累淹的請(qǐng)經(jīng)梯驗(yàn)倚有兇關(guān)廉，嘴這帖個(gè)哨經(jīng)起驗(yàn)吵可租能疾來斯自妥個(gè)堵人博也含可削能嶼來餅自洞企齒業(yè)篇過迅去辦經(jīng)偽驗(yàn)貪的命積網(wǎng)累夏。項(xiàng)攀目嘗成毯本漁估死算獸實(shí)訂際佳上炕是箏一騾種鞠預(yù)控測(cè)網(wǎng)工捆作芳，卸進(jìn)統(tǒng)行稠項(xiàng)鼓目宿成糕本持估拋算糾理臟想蒜的塔做亦法照是速，黃完拼成訂某譜項(xiàng)重目扯所布需域費(fèi)厚用還可憲以裹根蠟據(jù)部歷奶史耀標(biāo)鴿準(zhǔn)叨或檔參季考趙類沾似肉項(xiàng)負(fù)目義的少項(xiàng)逐目臟進(jìn)食行矮估沈算那。常旁用集的興方經(jīng)法龜：債類難別犬估姨算速法忌、繩參裳數(shù)熟估蜜算哭法傅、阻工然料壟清慚單朋法稱、視軟抬件秩工旱具昏法項(xiàng)沉目填成哲本估雪算菌的方僚法1懶、打類倆比書估禾算撕法（濁自虛上抬而福下旗法）3崖、恰工謀料豪清欺單柿法（準(zhǔn)自乏下臉而波上片法饞,卡W紙B扔S男）4葛、嚼軟們件江工啟具皮法2唱、扯參毀數(shù)矮估植計(jì)岡法（住參善數(shù)鞠模共型擱法夸）（建1谷）隸類富比爆估躺算背法根梢據(jù)促以旗往葉的巡壽類凳似熱的姜已伶經(jīng)播執(zhí)男行怪的衛(wèi)項(xiàng)派目途進(jìn)禾行張類魔比褲，希得酬出瘡當(dāng)動(dòng)前舊項(xiàng)布目聞的巡壽成些本譯估頁計(jì)噴。簡(jiǎn)透單稿易尚行喚，邊精棒度趟較屢差姐。（醬2息）闖參派數(shù)伏估迅算批法田（辟參濱數(shù)研模潔型盯法遣）利素用項(xiàng)攻目杠特先性假參躺數(shù)去建丘立偉數(shù)任學(xué)糾模圍型來準(zhǔn)估爺算餃項(xiàng)傾目柿成醒本樓的泥方測(cè)法另。參神數(shù)代模循型寫法只博對(duì)挪影聲響漸項(xiàng)拿目切總透成見本霧變疼化濟(jì)程聰度娃最膚大輔的電成青本素變存量進(jìn)草行沒估乒計(jì)橡。榜不體考孔慮民一取些條細(xì)溉節(jié)薪性塘費(fèi)絞用參否數(shù)幫模謎型回法占收概集寶到芒的煌數(shù)筑據(jù)運(yùn)，錫建往立京模呢型偽如盟回謠歸敢?？嵝团?，策這醋樣楊就賺可滲以椅用思較頂小奴的戒數(shù)吊據(jù)諸來洗得倍到機(jī)整孤個(gè)災(zāi)項(xiàng)養(yǎng)目念的爛成脖本箭費(fèi)掉用屢。（殊3顆）冰自業(yè)下森而厭上糕法遵(池工滋料宣清瞞單躁法槐)比厲較晶適可合能在孫項(xiàng)喚目按詳寨細(xì)卡設(shè)暖計(jì)嫌完甚成默后葛采誘用它去先燙估新算衛(wèi)各活個(gè)羽工砍作僵單才元年的虜費(fèi)盛用勉，低然凳后趟自先下布而印上莖將鎖各叮個(gè)戒估遲算量結(jié)議果掃匯鞭總描，狀算障出弦項(xiàng)吊目肆費(fèi)咽用練總館和建。所予以瞧采豆用闊這凝種香方烘法麻的秋前磨提成是媽確鑄定光了蒜詳刃細(xì)辮的點(diǎn)工處作蟲分英解間結(jié)矩構(gòu)杏，甜項(xiàng)仗目引內(nèi)段容租明臭確題到拆能掃識(shí)勁別叉為賤了風(fēng)實(shí)數(shù)現(xiàn)役項(xiàng)毒目殿目嗽標(biāo)沉必濃須甲要測(cè)做見的湊每同一矩項(xiàng)迫具歷體齊工飄作雁任葬務(wù)保。生日晚會(huì)晚宴娛樂意外開支蛋糕飲料清洗做菜音響燈光布置室內(nèi)布置VCD光碟食品餐具涼菜熱菜蔬菜類海鮮類其他類生日晚會(huì)項(xiàng)目預(yù)算的工作分解結(jié)構(gòu)圖費(fèi)冊(cè)用劇估障計(jì)激示鍵例3蚊01拾0陣01原0墾02杏3斯05盲02譜8腳01譯02遼03疼05誘08救04互4鳴02卸05毯05營(yíng)01昏0痛02南2扁04稱07播0頭05主、軟全頃壽蠟命搶期杏成池本前跪面疼我牌們擊講握成浮本家估慚算爸的泊時(shí)淘候估，舊更堆多傷的吉是擱考秒慮標(biāo)項(xiàng)臨目受建射設(shè)趁期妄的耕成組本型，猜但正很軌多版項(xiàng)獨(dú)目沫產(chǎn)諒品圈在功交閑付汪給埋顧腸客盈后哈，賠其圈運(yùn)閱行撕后籃要暑做以很遭多跌后建期層的拌維衫護(hù)禿、督修脊理泉和壟升投級(jí)鮮的教支圍出見，辰如攝果泊我劈燕們甩壓滋縮拜前酸面江的嘉建濾設(shè)堡期認(rèn)費(fèi)洲用值會(huì)故導(dǎo)站致誼后吊期喪的橡維找護(hù)甲費(fèi)針上柱升異，閱這椒時(shí)芳候文我般們晶提繪出桑了注全令壽起命臘期艘成史本紙的俘概發(fā)念怕。全竹壽宮命告期蔑成忌本棟是繳考鋤慮盞成冊(cè)本濤的蓮時(shí)電候位既少考騾慮圣項(xiàng)正目饞前懲期汽的攀開眨發(fā)掘和印建瘦設(shè)倍成好本跌，述還屠考希慮憂后畫期昏的棍維厘護(hù)腹成罵本頂。6每、度成查本享估桿算籠的數(shù)基術(shù)本孕結(jié)骨果（智1侮）從項(xiàng)夢(mèng)目破的密費(fèi)虧用株估澡計(jì)描族述故完昂成怪項(xiàng)值目洗所爸需臥的系各殃種兄資詳源均的攝費(fèi)貨用閣，餡包異括辦：經(jīng)勞雖動(dòng)聚力寒、左原木材高料忍、甜庫按存護(hù)及妻各坦種暗特拜殊雞的縣費(fèi)兩用棗項(xiàng)念如勾折晌扣淋、殊費(fèi)季用役儲(chǔ)報(bào)備責(zé)等麻的葛影播響宏,茶其遮結(jié)侵果洪通釋常秤用溝勞狐動(dòng)燃工嚴(yán)時(shí)祥、觸工訂日考、款材語料夠消祝耗頁量沉等備表稍示億。（藝2幼）獅詳策細(xì)耳的早說者明費(fèi)怠用瓜估慰計(jì)蜘的殘?jiān)斻@細(xì)田說亡明睛應(yīng)號(hào)該祥包衛(wèi)括救：工集作煌估嬸計(jì)煤范攔圍為描訪述從，遠(yuǎn)通介常在是甚依往賴耕于彩W龍B罵S旺作笛為避參墓考對(duì)厘于糠估禁計(jì)摟的靜基攤本紙說比明箏，躲比殃如藍(lán)費(fèi)鏈用議估避計(jì)餅是搏如花何萍實(shí)零施興的各仆種已所六作蓄假翼設(shè)垃的戲說久明指息出斑估強(qiáng)計(jì)飯結(jié)擔(dān)果發(fā)的暈有犬效捷范受圍三綱、窮項(xiàng)譜目孟成待本壓預(yù)汽算1功、墾概類念費(fèi)簡(jiǎn)用算預(yù)辟算疤包勺括循給悟每哭一衣獨(dú)針立欣工便作擁分皮配您全手部慨費(fèi)樸用漸，創(chuàng)以英獲剝得愧度鄙量進(jìn)項(xiàng)植目測(cè)執(zhí)栗行魄的費(fèi)葛用誕基拉線費(fèi)震用是預(yù)劃算扇可蠶以距分添為青以兩下返三謀部撓分饑：—件—兼直炎接人自工費(fèi)娘用綠預(yù)奧算—壁—塌輔罩助服換務(wù)費(fèi)哄用掏預(yù)睡算—盲—荒采鐮購物杠品費(fèi)屬用部預(yù)匹算2勺、周成側(cè)本但預(yù)母算呼的斗過畏程輸入預(yù)算方法和工具輸出成本估算工作分解結(jié)構(gòu)項(xiàng)目進(jìn)度計(jì)劃參數(shù)模型法自上而下法自下而上法計(jì)算機(jī)輔助預(yù)算各種各樣的預(yù)算表費(fèi)斤用答預(yù)欣算腥依除賴窯的撒主傅要閣數(shù)婚據(jù)包健括—忌—捆費(fèi)熟用捆估耀計(jì)—?jiǎng)?lì)—親工工作罰分碑解炮結(jié)扭構(gòu)—貍—萄項(xiàng)播目犯進(jìn)火度峰：置費(fèi)高用恥的卡分網(wǎng)配炕和賤安榜排咽應(yīng)體該最是共與莖進(jìn)膚度拔計(jì)申劃窯相茅適掏應(yīng)姿的確。費(fèi)洗用答預(yù)足算究的蘭技永術(shù)曉和朋方密法：汗類雨同競(jìng)于閘費(fèi)交用腹的幟估走計(jì)獄。3砌、狗項(xiàng)愿目脖成騾本幼預(yù)鼻算替的拒意上義項(xiàng)御目騰成僑本熟預(yù)半算究不躬能替百勁分決百個(gè)的估準(zhǔn)后確視的外預(yù)桂測(cè)障未喂來澤的往成堵本涉發(fā)另展穩(wěn)，厘但罷能謠使盞得源管望理穴當(dāng)膠局濁稱右為場(chǎng)一劫個(gè)嬌有踐準(zhǔn)尼備甜的擊管訴理畜者這，雪從行容苗應(yīng)贈(zèng)對(duì)裕將歉來周的怠不叔確廣定默情傘況鍋。美炸國(guó)犯的弄航躁空或航棟天酸局策1電9組7雞6震年疑在哨花濱費(fèi)攤了毛6宅年慘時(shí)斗間左和堆3膠0艇億敘美賞元寶進(jìn)簽行丘了兔兩菜次娘海炸盜藍(lán)號(hào)娘火芳星束登呈陸奮太哀空贏行殃動(dòng)椒，志2備1脊年杠后鄭，押火肯星湯探脅路晉者嫂和吸漫謙游輕者念飛香行扁器幣再貝次腳登萌陸族火狼星限，布就算只難花徐了噴1裙.勵(lì)7打5圓億煌美瀉元駛，碰足泰足弓減捕少族了約9妙4印%理成銅本善。緒這編里梁面跌就畏有題成旋本用預(yù)峽算婚的找功優(yōu)勞4春、稱成氧本偽預(yù)獎(jiǎng)算旦的襯基卵本腸特丑征（疲1體）提項(xiàng)糕目賢成調(diào)本轟預(yù)返算儉是已一挨種霸有寸限授資澡源引的贏分煎配仿計(jì)漂劃成膝本拐預(yù)浮算竭是早通屈過盤對(duì)盼過宿去剝經(jīng)攔驗(yàn)盼的忽總盛結(jié)崖以丑及秒一潔系派列羽的慮決兄策紋活銹動(dòng)仰，判錘定出票項(xiàng)不目說的趨各盾種拒工脹作魚的資擋源勺占鏡用范量，剩并邪通映過椒既強(qiáng)定資袋源夏分篇配，槳確醋定占項(xiàng)糠目線中叮各多個(gè)綠部畝分植的筋相哄互艘關(guān)寫系濫和題重壞要獻(xiàn)程塔度處，疏以刊及削對(duì)斃項(xiàng)姿目閉中狀各好項(xiàng)迫活姻動(dòng)托的滾支斬持桶力怖度針。（宏2萍）單項(xiàng)關(guān)目跌成響本巖預(yù)胞算膝為包項(xiàng)千目府成愉本提控身制揪提豎供招依失據(jù)成篩本扛控睛制填的嗓前蔬提階必通須玩有鞋控寇制純的裁標(biāo)睜準(zhǔn)泡，榮而衛(wèi)項(xiàng)性目絨成線本題預(yù)裹算堂為她項(xiàng)他目挽成胃本堂控沫制拆提殊供披了忌一奧種色比歇較蒜標(biāo)膜準(zhǔn)講。緣瑞項(xiàng)錫目析成搏本味預(yù)拾算擋是肅衡只量宵是秧否辮按電照臨項(xiàng)棚目剪資錘源定計(jì)陵劃維用妙量畏標(biāo)復(fù)準(zhǔn)刪進(jìn)翼行易項(xiàng)姑目巾管飄理洪的洗基較本四標(biāo)把準(zhǔn)啄。項(xiàng)喬目革成凳本逐預(yù)武算戶雖缺然鞠不瘋能組與葉實(shí)泰際逗情犁況劉完漠全咸吻呈合恰，蛇但杠是興，盼它壩對(duì)榨企惕業(yè)捧的光整榆個(gè)哨資手源劫系贈(zèng)統(tǒng)亡尤防其窮是肚資犯金煉進(jìn)藍(lán)行血了墊一劃個(gè)被總奸體變支滿出繼的他規(guī)喬劃例誓如礦某袋個(gè)抬特字定歌時(shí)各期犁的回特患定僑費(fèi)房誠(chéng)用潑已破經(jīng)治超歷出鑰了恰項(xiàng)沈目捎進(jìn)叢度寨所液對(duì)孫應(yīng)登的厘預(yù)裝算灑，弱但偏是炸沒慨有謙超忙過怖總唐預(yù)司算握，登如紐奉果光沒釋有卵成私本出預(yù)辛算摧就臟不獻(xiàn)會(huì)拔使揀得棉當(dāng)鄙局槳者織引薪起頓重養(yǎng)視思，腳但他是站往斤往始是闖這派種鹽小劫問產(chǎn)題插引歌起圈資職金默鏈線斷肚鏈（圈3制）正項(xiàng)宅目洪成吐本況預(yù)陷算咽具控有膜時(shí)勻效拔性成俘本獅預(yù)競(jìng)算內(nèi)是扯動(dòng)解態(tài)積的母，賺要夠根酸據(jù)悟具利體搶的枕情脆況問變匠化牧而哨變?cè)；啤Ｔ瓿善姹灸填A(yù)惡算蛾是任在縫一符定跳的辛假咽設(shè)塞條駛件宣的陷基皮礎(chǔ)羊上濕進(jìn)鉛行通的都，徐進(jìn)暴行嫩預(yù)潔算潮時(shí)菌不鐮可郵能谷完區(qū)全放預(yù)熔計(jì)辮到急實(shí)尿際蜻工腦作已中南所戒遇扶到肆的離問次題叔，棚所遇以霉預(yù)本算橫發(fā)測(cè)生翻一企定精的偵偏脅差企不文可纏避點(diǎn)免蔑，是這犧是我就史要顏進(jìn)括行尤成依本安的孩核儲(chǔ)算傳，臨調(diào)釣整搜項(xiàng)攏目斑的閉成米本醬預(yù)長(zhǎng)算劉。規(guī)只竿有法當(dāng)揭項(xiàng)六目貞完璃成禍后荷，寫我藏們牢才族能里準(zhǔn)朋確外的受完奮成博我莫們嗓的鄭項(xiàng)銅目憤成聾本捉預(yù)暈算布?？凰斠圆仕加星矔r(shí)補(bǔ)效社性隱。5煙、繪成濱本室預(yù)街算矛編壁制太的虹原興則（齒1仇）搖項(xiàng)紹目臥成陰本謝預(yù)本算慶應(yīng)予以評(píng)項(xiàng)桐目董的局目督標(biāo)鵝為婆中俘心全溉面辯考持慮僚與占實(shí)暑現(xiàn)裁項(xiàng)昌目薄目搏標(biāo)油有炎關(guān)著的次成尸本椅費(fèi)伙用硬。堅(jiān)不篩同蹄的刮項(xiàng)遼目拔，鏈項(xiàng)勺目控的闊成噴本推費(fèi)偉用幟也堵不傻一紹樣明，儲(chǔ)例堪如振一妨臺(tái)氧電將腦夠，找如杰果叨這溫個(gè)摘項(xiàng)柳目究用德的賠上慈它壯就欲有削成霧本執(zhí)費(fèi)擴(kuò)用去，永對(duì)翠于絨另懷一聾個(gè)今項(xiàng)銜目編，漁它悟用躺不劑上坊，腐就麥?zhǔn)窍虖U疼品煌。（感2花）艱項(xiàng)繩目戀成橋本藥預(yù)僅算常應(yīng)貓圍蠢繞暗項(xiàng)詳目橋進(jìn)叮度域進(jìn)雄行項(xiàng)鮮目漢進(jìn)羽度?？靿?，樂項(xiàng)區(qū)目榮的恭成狼本面費(fèi)食用毫越薯高味，雞因屠為輪要澡快仿就紗必詠須思用然超智出狠常憶規(guī)嬸的四資授源賠。（耽3郵）情成躁本姻預(yù)晃算胳必哥須奏考甜慮夸宏占觀刷經(jīng)支濟(jì)叮政魔治辦環(huán)竊境任朋何禍經(jīng)蒜濟(jì)適活尿動(dòng)陷都轎不黎能肝脫納離腎所蕉運(yùn)括行企的積環(huán)乎境提?；糜袢鐡]果眨整押個(gè)棄宏穩(wěn)觀稼經(jīng)借濟(jì)壩處稠于母高腎膨霜脹匹期霉，既項(xiàng)櫻目詞成壞本訴預(yù)拜算脊時(shí)貫必染須虎考仁慮好這鄭個(gè)盞因該素佳，診否席則曠賺潛到劣的搬利交潤(rùn)讓可痛能意已盟經(jīng)叨不硬值蟻錢氧了悶。（絨4矮）感成女本穩(wěn)預(yù)跳算葛必獎(jiǎng)須授有摟一艷定撥的冶彈撲性留良有期余慢地承使體得貓項(xiàng)女目續(xù)成瞇本漠預(yù)腐算丟具昆有率一莖定跨的造適躁應(yīng)響經(jīng)彼濟(jì)腸環(huán)民境此變姓化浴的婦能斗力6隊(duì)、桑成真本忘估蒙算贈(zèng)和婦成捆本油預(yù)懼算介的友區(qū)搜別成浩本柜估術(shù)算尺是覆根吧據(jù)名項(xiàng)而目扁的拉工鑰作引范念圍扒和店資完源置條渠件隊(duì)等補(bǔ)相功關(guān)衛(wèi)信特息壯估勢(shì)計(jì)彈每秀個(gè)聲活甲動(dòng)等需井要緊的捕工翠期忽和菠成堂本然；街成靈本競(jìng)預(yù)繳算舊是晉將訊總繼成洲本你根諸據(jù)科工閑作春分暮解扁結(jié)粘構(gòu)脊和鴿工廉程麻進(jìn)豆度蹲計(jì)蕉劃斗分貓配妙到像各缸個(gè)撓被娘分盛解根的斗共蠟工績(jī)作酒細(xì)只目漫，巨建去立旅基志準(zhǔn)蹲成綁本樣以洞衡核量掩項(xiàng)木目級(jí)成寄本潛預(yù)鍋算令的根執(zhí)阻行萄情膊況轟。成士本垂估接算銅的追輸娛出針結(jié)摔果蘋是變成爺本喇預(yù)援算茂的紋基泳本扁前迎提箏和涌依情據(jù)當(dāng)，纏成倦本謠預(yù)玻算否在鵲某斷種摸意列義酒上聚講西師喊估礎(chǔ)算且的擋“伐深已加異工序”勝，析將冬獲撞得翅批扭準(zhǔn)悉的科估燦算蜘按聲一初定獲的勤方柏法扒分碰配功到項(xiàng)各享個(gè)名活虹動(dòng)體中成濾本拉估權(quán)算禾和周預(yù)炊算乞的確計(jì)垮算笛方財(cái)法嘗相哭同鑒，竹采宮用并參掃數(shù)切模秒型賭、攝自包下肅而窩上澇等棵方階法肌。兩勒者務(wù)的碎目睡的厘、院依訂據(jù)瀉、歐輸啊出肥結(jié)波果直都陰不把一失樣7贊、殘成曉本刃基圈準(zhǔn)滑計(jì)遣劃當(dāng)箱我撤們腳將輪預(yù)忘算充分避配驚到御工岸作此分螞解杏結(jié)拼構(gòu)俯的女每伶?zhèn)€日活訊動(dòng)杰上減，何并愧且穴加建上隸進(jìn)鑒度賠計(jì)賣劃博的幣時(shí)校間判因裙素答時(shí)庭，嗚就刑可抽以溉得象到另一丑幅悠累溜積扮花俱費(fèi)勇的士成醫(yī)本寇和橡進(jìn)恥度更之昏間睜的民關(guān)息系管圖蓬。成塵本橡基估準(zhǔn)粘計(jì)辦劃器，異就偏是搏按米時(shí)起間昏進(jìn)謹(jǐn)行癥分淚段編的聾費(fèi)孟用笨預(yù)鉗算詳計(jì)巡壽劃殃。鬧有津兩色種季表劈燕示爺方蛙式愚，局直沿方紀(jì)圖其和悄S燃形匪曲匪線替。累年計(jì)叫費(fèi)段用鼻曲飼線總的計(jì)劃支出當(dāng)日實(shí)際支出與計(jì)劃支出之間的差異費(fèi)用支出時(shí)間(今天)實(shí)際支出計(jì)劃支出成射本趨預(yù)典算罪表工作包預(yù)算值項(xiàng)目日程預(yù)算（項(xiàng)目日歷月）1234567891011A400100200100B40050100150100C55050100250150D450100100150100E1100100300300200200F600100100200200合計(jì)100300400500500400300300300200200累計(jì)350010040080013001800220025002800310033003500四免、充項(xiàng)濱目錯(cuò)成綠本蘭控伐制1菊、萍概紡念項(xiàng)鋪目印成氧本衣控甩制待是估指馳在蕉整性個(gè)東項(xiàng)少目死的瓣實(shí)撓施妙過替程撒中菊，控圈制倘項(xiàng)家目冰預(yù)漏算謹(jǐn)?shù)难幼凁埜⑼思坝^時(shí)調(diào)專整蜜已劑達(dá)婦到厘控崗制逐成椅本陳目浩的你的融過捆程。具號(hào)體需的樹講缸，林就虜是影指乏定叛期秒性鏡、磁經(jīng)效常刻性闖地銀收民集壘項(xiàng)獵目敵實(shí)永際爭(zhēng)支亦出即的渣費(fèi)桌用邪，狗采販用撓一悔定險(xiǎn)的崖方途法勻，鍬對(duì)指費(fèi)望用紗的軍計(jì)枯劃硬值桶和洪實(shí)守際修值易進(jìn)員行貓動(dòng)換態(tài)嶄的逮分宋目蝴標(biāo)窮、殿多渠層華次浮的盜比壩較素分捷析嘆，焰如孟果壇發(fā)之生叔偏每差龜，供要吼及室時(shí)休采拍取虹措料施遼，杰防呈止躲不寬正硬確象、滾不伴合慣理析的吐或問未判經(jīng)叫核埋準(zhǔn)鏡的躲費(fèi)訓(xùn)用租變救更綠納沈入奔費(fèi)煤用畏預(yù)忍算棗計(jì)盆劃惜中喘，并勻?qū)︶炍磧?nèi)完竭項(xiàng)困目漿進(jìn)艘行者預(yù)令測(cè)崖，以曉使蜓項(xiàng)奮目丑的偽費(fèi)強(qiáng)用迅目熟標(biāo)栽最革大皮限汪度其的架實(shí)涉現(xiàn)岔?？煞鹨园蛘f榆，網(wǎng)項(xiàng)瓜目悟成逝本義控縱制萄的部主懇要捧任伍務(wù)袖是監(jiān)尾視裁項(xiàng)瞇目作成堵本端支禾出，尋團(tuán)找其魂與中計(jì)棕劃牧值星之恢間越的正醫(yī)負(fù)閣偏狀差，分忍析芳原執(zhí)因，違和采掘取批措挽施，荒確啊保摟項(xiàng)興目適朝陸著延對(duì)培控剖制俘方削有敏利仗的丹方積向掘發(fā)繁展朽。項(xiàng)惠目畫成鎖本投控復(fù)制卸必犁須據(jù)與舍其宋他訴控帥制秩過獎(jiǎng)程悉綜待合屢考折慮蹤蝶，嬸如杏質(zhì)皺量仿控搭制固、布進(jìn)黨度棄控廁制魂、毅范脂圍賣控羨制廢等肥，補(bǔ)不唱能蝦因兇為饞過步分陷強(qiáng)許調(diào)封成午本止控蹄制介而搭忽燥視鑄了舉其畏他賤方遷面劉的仇控蓄制屆。躲過春分壟縮總減拘成被本康會(huì)植引寺起或質(zhì)壇量成下族降誓，豪工蹦程墨不薪能若按拘期化完徐工還等挽。2悔、正項(xiàng)圣目扁成株本裝控?fù)P制學(xué)的衡依久據(jù)（威1被）滾項(xiàng)昏目紫成央本變實(shí)剃際僑情懲況旅報(bào)甲告項(xiàng)枝目均實(shí)昆際姿的護(hù)績(jī)地效份評(píng)殼價(jià)不報(bào)江告舞，昨它答反鴨映急了驚項(xiàng)沃目堂預(yù)懼算衰的俊實(shí)杜際攝執(zhí)板行烈情課況幣，倘包陣?yán)喣馁噦€(gè)是階推段儲(chǔ)哪仇個(gè)啊工完作繞的袍成寫本蹦超極出仿了炎預(yù)巷算逆、慨哪傍些洲未暴超待出卻、蒸問東題運(yùn)出寧在圖哪鄉(xiāng)豐里算？（健2誼）設(shè)項(xiàng)印目嗽變射更設(shè)請(qǐng)正求項(xiàng)滾目拉的邪變喜更脅會(huì)自引鞭起詳項(xiàng)沿目法成吸本怒的要變疾動(dòng)踢。際所排以役在殊項(xiàng)呈目睬實(shí)雀施墾過盯程洞中斷提煤出丈的化任億何劫變胡更與都唯必償須頃獲計(jì)得拉項(xiàng)洋目咸業(yè)媽主瓶的賺同箭意漁。（批3坐）類項(xiàng)棋目方成報(bào)本斯控淺制鼠計(jì)防劃3仆、峽項(xiàng)惰目鄭成仇本白控飯制慨的熔方痛法（所1密）罷項(xiàng)歪目食變脫更咳控便制病體門系建疫立碑和肢使漫用鹽項(xiàng)方目責(zé)變鬼更附控宴制槍體談系所對(duì)駝項(xiàng)閃目品成敢本舟進(jìn)組行掌有逃效殺控堤制究的嘆方震法低。半包腳括鍛從鞭項(xiàng)賞目燙提昨出蹈項(xiàng)蒙目冬變盈更甘請(qǐng)稻求限—玻獲雪得湯批揪準(zhǔn)松—時(shí)變識(shí)成糊最有終學(xué)變聲更洪—丟變嘩更尚項(xiàng)冬目甩成塌本債預(yù)雅算（益2張）乓項(xiàng)泳目吐成甘本宏實(shí)妹際征情矛況河度屢量靈方畜法掙笨值思法嬸（頌后土面淋詳揮細(xì)弟介繼紹迷）（穩(wěn)3控）荒附臥加犧計(jì)槽劃舊法通狼過磚新則增舅加鳴計(jì)暗劃巨的包方鏡法區(qū)對(duì)屆項(xiàng)筑目所成喝本錢進(jìn)卡行引有爆效凳的節(jié)監(jiān)逝控漿。（胖4趟）鋤計(jì)戲算登機(jī)某軟躁件慢法4即、體項(xiàng)灘目響成鉤本偏控洽制夜的喉輸拋出項(xiàng)呀目侮成燈本閣估毒算熄的峽更會(huì)新?lián)跷膲募?xiàng)己目救預(yù)陶算吊的姓更策新鳴文田件項(xiàng)鋸目揪獲粱得礙方龍法翻改赤進(jìn)攤文潛件項(xiàng)盾目召成娘本揚(yáng)未炎來同發(fā)姓展垂預(yù)令測(cè)念文言件吸賠取悼的臟經(jīng)他驗(yàn)遙教限訓(xùn)五伶、牢掙責(zé)值幣分?jǐn)辔龊Ψ⊕晟渲倒S法砌是良一肺種眼分飯析季目姜標(biāo)踏實(shí)橫施莖和貿(mào)目悼標(biāo)斧期柔望邀之且間浮差領(lǐng)異遵的末方他法心。慎項(xiàng)良目伯“容掙獸值筆管允理菜”巷之挽所酷以存有禽這雀樣歇一核個(gè)仆稱劇呼孝，雀是息因塌為失在房誠(chéng)這氧種蘭管伙理低方養(yǎng)法準(zhǔn)中眾引驕進(jìn)送了泊一脅個(gè)乎被按稱秤為爹“纏掙塑值伶”鍵的端變糞量吹。掙嘗值拴是籃專數(shù)門渾用零來予有緣瑞效啦地刪度濾量射和發(fā)比袋較勾已穩(wěn)完效成叛工菌作倍量亦和姥計(jì)塞劃作要糞完妻成酬工嶄作遙量忠的往一戒個(gè)蹦變猴量旨。掙牲值難作記為電一刻種觀項(xiàng)腥目缸管針理體的安工水具且，典可禿以構(gòu)有余效相地級(jí)對(duì)肢復(fù)遍雜欲的炮項(xiàng)濱目賤加喉以搞控始制倉。掙勇值飲方百法舟有破三所個(gè)弓基殿本頌參硬數(shù)抄：項(xiàng)用目芽計(jì)爪劃石工瓶作烘量誕的先預(yù)箏算損成復(fù)本黎P眉V=走計(jì)菜劃全工愿作捷量格×第預(yù)捕算艙成珠本項(xiàng)投目島已彩完勞成拍工米作秩量想的捎實(shí)冶際腸成肢本昂A帳C=津已面經(jīng)紐奉完臂工刺作努量采×帳實(shí)蛋際憶單勾價(jià)項(xiàng)護(hù)目爪已忠完避成的工暖作授量奧的廚預(yù)竹算行成鏈本移E漲V=柏已華經(jīng)撫完券成丙工娘作吊量雞×堵預(yù)束算非成機(jī)本掙莫值份分預(yù)析褲法海有但四倆個(gè)刷指鼻標(biāo)伸：項(xiàng)已目莫成置本麗偏秀差沾C榴V泡=著E閃V滅-劇A灶C=幣項(xiàng)烤目乓已疾完驗(yàn)成筍工興作陶量肆×晴預(yù)哪算大成軍本皺-已掌經(jīng)少完木工機(jī)作雜量準(zhǔn)×怎實(shí)廁際制單凈價(jià)當(dāng)叉C培V紛﹥弄0思，亂表翅明床項(xiàng)朗目底處晌于五節(jié)娛支跳狀樂態(tài)當(dāng)蕉C妄V軌﹤舅0嚇，賢表澡明臉項(xiàng)才目棗實(shí)闖際株效錦果毀不渣佳省，約處票于大超養(yǎng)支裂狀仔態(tài)當(dāng)禮C瘋V向=袍0享，幟表墓明麗實(shí)距際轉(zhuǎn)成脫本霜等軌于疲預(yù)取算蚊成然本項(xiàng)嶺目汪進(jìn)美度帶偏漿差暈S弓V栽=蓄E希V屈-趁P煉V=犬項(xiàng)邁目厚已量完柿成孩工禁作哥量趁×辮預(yù)崗算線成杏本儉-甘項(xiàng)悔目宰計(jì)型劃偏工講作勤量朝×廳預(yù)確算牢成弊本當(dāng)陵S劍V渾﹥礦0沃，皮表春明膀進(jìn)逝度劫提至前當(dāng)脖S恰V膽﹤族0葬，網(wǎng)表亮明京進(jìn)倆度眠延貍誤當(dāng)繩S遠(yuǎn)V搞=漁0撐，餅表此明晚進(jìn)飼度古一鐘致成打本椅執(zhí)拍行生指爛數(shù)秧C害P密I池=疼E填V推/有A柏C=奶（業(yè)項(xiàng)蜻目平已澡完踏成婆工災(zāi)作合量尸×逆預(yù)絮算奏成響本匆）畝/私（已蹄經(jīng)鋸?fù)晗鞴ば磷鳈z量崗×課實(shí)碌際臺(tái)單度價(jià)憶）當(dāng)蜜C飛P歪I梨﹥現(xiàn)1邀，析表攔明判實(shí)巷際難成悄本謀低列于摔計(jì)堡劃峽成狀本當(dāng)與C保P煤I思﹤擊1自，灰表弟明形實(shí)佛際培成雹本史高糞于傲計(jì)撐劃較成訂本當(dāng)孝C淹P睬I循=富1初，塞表嫁明灘實(shí)予際滲成豎本醉等沉于胳計(jì)虜劃踏成餃本進(jìn)俊度任執(zhí)它行裹指世數(shù)循S蠻P烏I庫=壩E愚V篩/竟P豈V=比（扭項(xiàng)幻