企業(yè)成本控制分析外文翻譯

1、原文題目：成本控制 作者：羅杰奧比納得原文出處：reference for business, encyclopedia of business, 2nd ed. 成本控制成本控制，也被稱為遏制成本或管理成本，一個(gè)廣闊的成本管理技術(shù)，它的經(jīng)濟(jì)增長(zhǎng)目標(biāo)是降低成本提高企業(yè)效率。企業(yè)使用的成本控制方法，監(jiān)測(cè)，評(píng)價(jià)，并最終提升效率的具體領(lǐng)域，如部門(mén)、產(chǎn)品線。20世紀(jì)90年代的成本控制措施，受到了美國(guó)企業(yè)的首要關(guān)注。一般而言，外包企業(yè)重組、撤資的外圍活動(dòng)，大規(guī)模裁員等成本控制戰(zhàn)略被認(rèn)為是升提升企業(yè)利潤(rùn)和維持企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)的需要。其目的往往是降低企業(yè)的生產(chǎn)成本，這樣該企業(yè)給出的銷(xiāo)售價(jià)格就比其競(jìng)爭(zhēng)對(duì)手具更大的

2、利潤(rùn)。一些成本控制的支持者認(rèn)為，這種戰(zhàn)略的成本削減計(jì)劃必須慎重，因?yàn)椴⒎撬薪档统杀镜姆椒?，都?huì)對(duì)企業(yè)產(chǎn)生有利的影響。在20世紀(jì)90年代的一個(gè)顯著的例子,首席執(zhí)行官鄧?yán)?綽號(hào)“電鋸阿爾”，盡管他大幅降低企業(yè)的生產(chǎn)成本，但他領(lǐng)導(dǎo)的小器具制造公司依舊未能盈利。 鄧?yán)战夤土顺汕先f(wàn)的工人和出售企業(yè)的業(yè)務(wù),在他擔(dān)任ceo兩年內(nèi)貢獻(xiàn)不大，公司的競(jìng)爭(zhēng)地位和股票的價(jià)格大幅下滑。因此，在1998年公司董事會(huì)解雇了鄧?yán)?，?duì)他“成本控制一招”的管理方法失去了信心。成本控制是一個(gè)持續(xù)的過(guò)程，與擬議的年度預(yù)算配合使用。該預(yù)算有助于：（1）組織、協(xié)調(diào)生產(chǎn)和銷(xiāo)售、服務(wù)和管理職能;（2）采取最大程度地利用現(xiàn)有的機(jī)會(huì)。

3、根據(jù)財(cái)政歷年的進(jìn)步形式，將預(yù)算與實(shí)際結(jié)果作比，生成新的計(jì)劃和經(jīng)驗(yàn)教訓(xùn)，用以評(píng)價(jià)目前的行動(dòng)。控制是指通過(guò)管理層的努力來(lái)影響個(gè)人的行為，由誰(shuí)負(fù)責(zé)執(zhí)行任務(wù),承擔(dān)成本,并獲得收入。 管理是一個(gè)過(guò)程，將其分為兩個(gè)階段： 規(guī)劃是指管理計(jì)劃的方式，希望人們?nèi)藗兡軌驁?zhí)行的程序，而控制是指受雇于這些計(jì)劃的程序是否符合實(shí)際表現(xiàn)。通過(guò)預(yù)算過(guò)程管理和會(huì)計(jì)控制、建立全面的公司目標(biāo),明確責(zé)任中心，確定各責(zé)任中心的具體目標(biāo),設(shè)計(jì)的程序和標(biāo)準(zhǔn)報(bào)到和評(píng)價(jià)。一個(gè)分部的業(yè)務(wù)納入預(yù)算的組成部分，由責(zé)任方控制的。責(zé)任中心適用于組織單位和職能部門(mén)。通常一個(gè)人單獨(dú)負(fù)責(zé)的責(zé)任中心更具實(shí)質(zhì)性，如果控制活動(dòng)不徹底，中心控制的人在活動(dòng)過(guò)程中，難以

4、得到預(yù)期的活動(dòng)結(jié)果。成本中心只負(fù)責(zé)管理費(fèi)用，也就是說(shuō)，他們不產(chǎn)生收益。例如會(huì)計(jì)部門(mén)，人力資源管理部門(mén)，內(nèi)部服務(wù)和類(lèi)似提供內(nèi)部服務(wù)的部門(mén)。利潤(rùn)中本科畢業(yè)論文外文翻譯心承擔(dān)利潤(rùn)和費(fèi)用的收入責(zé)任。例如，生產(chǎn)線或一個(gè)獨(dú)立的業(yè)務(wù)部門(mén)可能會(huì)被認(rèn)為是利潤(rùn)中心。如果利潤(rùn)中心有自己的資產(chǎn)，它也可被視為一個(gè)投資中心，由此才能確定投資回報(bào)。責(zé)任中心使用的控制報(bào)告使管理者更具責(zé)任性，并且有助對(duì)利潤(rùn)的計(jì)劃。預(yù)算案還規(guī)定了參考標(biāo)準(zhǔn)，表明了這次活動(dòng)的級(jí)別、各單位負(fù)責(zé)人、能使用的資源及預(yù)期出現(xiàn)的結(jié)果。建立一個(gè)預(yù)算責(zé)任中心，規(guī)定其責(zé)任中心代表所承擔(dān)的責(zé)任，并確定組織內(nèi)的決策點(diǎn)。規(guī)劃過(guò)程提供了兩種控制機(jī)制：前饋：提供一個(gè)在行動(dòng)點(diǎn)

5、（決策點(diǎn)）控制的基礎(chǔ);反饋：提供一種測(cè)量實(shí)施后的控制基礎(chǔ)。管理層的作用是引導(dǎo)公司未來(lái)的走向，明確決策，協(xié)調(diào)和指導(dǎo)員工活動(dòng)。管理部門(mén)還通過(guò)發(fā)展監(jiān)督程序,收集、記錄、評(píng)估反饋。因此,有效的管理控制結(jié)果,是通過(guò)制定計(jì)劃，提供資源，進(jìn)行適當(dāng)?shù)呐嘤?xùn),引導(dǎo)員工的集體組織意識(shí)，從而提高評(píng)價(jià)和反饋的質(zhì)量及結(jié)果?？刂茍?bào)告是告訴管理者一個(gè)實(shí)體的活動(dòng)的管理信息報(bào)告。管理層提出控制報(bào)告僅供內(nèi)部使用,因此，指示財(cái)務(wù)部門(mén)發(fā)展量身訂作的報(bào)告格式。會(huì)計(jì)向管理層提供一種格式來(lái)檢測(cè)管理的變化。此外，管理層還提到了企業(yè)的對(duì)外報(bào)告和特定行業(yè)的常規(guī)報(bào)告如損益表和資金報(bào)表。控制報(bào)告能提供管理層足夠的信息量，使管理人員可從最初的預(yù)算中分析

6、的成本差異的原因。一個(gè)好的控制報(bào)告能突出不同管理層所需的重要信息。由于企業(yè)成功的關(guān)鍵因素（如種類(lèi)和數(shù)量）是在變化的，所以會(huì)計(jì)控制報(bào)告必須及時(shí)修改。會(huì)計(jì)期間各不相同的控制報(bào)告必須涵蓋整個(gè)期間，由此管理層才可以采取有效的補(bǔ)救措施。此外，會(huì)計(jì)控制報(bào)告的及時(shí)傳播，給管理層足夠的時(shí)間采取行動(dòng)。當(dāng)進(jìn)行有效的管理，企業(yè)達(dá)到的目標(biāo)將和預(yù)算確定的目標(biāo)一致。管理者成功的程度取決于利潤(rùn)，管理人員在行動(dòng)的時(shí)應(yīng)意識(shí)到自己更有效地對(duì)費(fèi)用進(jìn)行控制取得的收入也會(huì)更多。雖然他們不能預(yù)測(cè)銷(xiāo)售的時(shí)間和實(shí)際銷(xiāo)售數(shù)量，他們可以決定他們的大部分資源的利用率，也就是說(shuō)，他們可以影響成本方面。因此，管理性能的優(yōu)良可從其運(yùn)作的成本控制方面進(jìn)行

7、評(píng)價(jià)。出于成本控制的目的，預(yù)算規(guī)定了企業(yè)的標(biāo)準(zhǔn)開(kāi)支。正如管理結(jié)構(gòu)的預(yù)算，它勾畫(huà)出一個(gè)路線圖，指導(dǎo)企業(yè)的工作。它闡述了一定銷(xiāo)售數(shù)量的假設(shè)條件下，企業(yè)的經(jīng)濟(jì)關(guān)系和互動(dòng)能力,市場(chǎng)動(dòng)態(tài),它的銷(xiāo)售隊(duì)伍,及其承載力,以提供正確的數(shù)量和質(zhì)量要求。會(huì)計(jì)在企業(yè)的規(guī)劃和控制中扮演了一個(gè)關(guān)鍵角色。它滲透在以下四個(gè)關(guān)鍵領(lǐng)域：（1）數(shù)據(jù)收集，（2）數(shù)據(jù)分析，（3）預(yù)算控制和管理，以及（4）整理和審查。會(huì)計(jì)師事務(wù)所在設(shè)計(jì)和獲取支持程序方面的規(guī)劃過(guò)程中發(fā)揮關(guān)鍵作用。此外,他們還收集和傳播企業(yè)用于銷(xiāo)售和預(yù)訂有關(guān)的詳細(xì)資料。經(jīng)營(yíng)管理人員有責(zé)任對(duì)企業(yè)各元素進(jìn)行規(guī)劃、編譯和協(xié)調(diào)，并根據(jù)會(huì)計(jì)科目的可行性及預(yù)算利潤(rùn)率的分析來(lái)確定符合公

8、認(rèn)的標(biāo)準(zhǔn)和規(guī)范。2本科畢業(yè)論文外文翻譯管理者依賴會(huì)計(jì)數(shù)據(jù)和分析選擇不同形式的成本控制方案,管理者可以指導(dǎo)會(huì)計(jì)部門(mén)專門(mén)準(zhǔn)備這些期權(quán)報(bào)告的評(píng)估。電鋸阿爾事件說(shuō)明，削減大部分費(fèi)用成本的措施不可作為實(shí)施可行目標(biāo)的途徑。例如，在大規(guī)模裁員中，該公司可能會(huì)失去它的很大一部分人力資本裁掉的老員工可能是他們領(lǐng)域的專家。因此，管理層必須確定哪些成本具有戰(zhàn)略意義。確定削減成本的戰(zhàn)略沖擊，管理者必須斟酌提出的變動(dòng)對(duì)所有事務(wù)區(qū)域的實(shí)際影響。例如，降低與制造產(chǎn)品直接相關(guān)的可變成本，如材料和運(yùn)輸成本，可能是獲得更大利潤(rùn)的關(guān)鍵。但管理層還必須考慮節(jié)約生產(chǎn)資金是否危害其他戰(zhàn)略利益像質(zhì)量或產(chǎn)品進(jìn)入市場(chǎng)的時(shí)間。如果便宜的材料或其

9、他運(yùn)輸系統(tǒng)會(huì)產(chǎn)生負(fù)面影響，這種情況下，管理者需要謹(jǐn)記不能因眼前好處而丟失長(zhǎng)遠(yuǎn)利益。成本控制中的一個(gè)趨勢(shì)是縮小企業(yè)責(zé)任中心，從而將一些日常的成本控制功能進(jìn)行整合。這種做法的目的是實(shí)施自下而上的成本控制措施，并鼓勵(lì)達(dá)成成本管理戰(zhàn)略的廣泛共識(shí)。 3本科畢業(yè)論文外文翻譯 cost controlroger j. abinaderreference for business，encyclopedia of business, 2nd ed. cost control, also known as cost management or cost containment, is a broad set of

10、 cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as dep

11、artments, divisions, or product lines, within their operations.during the 1990s cost control initiatives received paramount attention from corporate america. often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were

12、 seen as necessary to preserveor boostcorporate profits and to maintainor gaina competitive advantage. the objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price lev

13、el.some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. in a notable late 1990s example, chief executive albert j. dunlap, nicknamed "chainsaw al" because of his penchant for deep cost

14、 cutting at the companies he headed, failed to restore the ailing small appliance maker sunbeam corporation to profitability despite his drastic cost reduction tactics. dunlap laid off thousands of workers and sold off business units, but made little contribution to sunbeams competitive position or

15、share price in his two years as ceo. consequently, in 1998 sunbeams board fired dunlap, having lost confidence in his "one-trick" approach to management.behavioral management deals with the attitudes and actions of employees. while employee behavior ultimately impacts on success, behaviora

16、l management involves certain issues and assumptions not applicable to accountings control function. on the other hand, performance evaluation measures outcomes of employees actions by comparing the actual results of business outcomes to predetermined standards of success. in this way management ide

17、ntifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. this process of evaluation and remedy is called cost control.cost control is a continuous process that begins with the proposed annual budget. the budget 4本科畢業(yè)論文外文翻譯helps: (1) to organize and coordinate production, a

18、nd the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. as the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its eval

19、uation of current operations.control refers to managements effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. management is a two-phased process: planningrefers to the way that management plans and wants people to perfor

20、m, while controlrefers to the procedures employed to determine whether actual performance complies with these plans. through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each re

21、sponsibility center, and designs procedures and standards for reporting and evaluation.a budget segments the business into its components or centers where the responsible party initiates and controls action. responsibility centersrepresent applicable organizational units, functions, departments, and

22、 divisions. generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. cost centersare accountable only for expenses, that is, they do not g

23、enerate revenue. examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. profit centersaccept responsibility for both revenue and expenses. for example, a product line or an autonomous business unit might be considered p

24、rofit centers. if the profit center has its own assets, it may also be considered an investment center,for which returns on investment can be determined. the use of responsibility centers allows management to design control reports to pinpoint accountability, thus aiding in profit planning.a budget

25、also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. a budget establishes the responsibility center, delegates the concomitant responsibilitie

26、s, and determines the decision points within an organization.the planning process provides for two types of control mechanisms:feedforward: providing a basis for control at the point of action (the decision point); and feedback: providing a basis for measuring the effectiveness of control after impl

27、ementation. managements role is to feedforwarda futuristic vision of where the company is going and how it is to get there, and to make clear decisions coordinating and directing employee activities. management also oversees the development of procedures to collect, record, and evaluate feedback.the

28、refore, effective management controls results from leading people by force of 5本科畢業(yè)論文外文翻譯personality and through persuasion; providing and maintaining proper training, planning, and resources; and improving quality and results through evaluation and feedback.control reports are informational reports

29、 that tell management about an entitys activities. management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. accounting provides management with a format designed to detect variations that need investigating

30、. in addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.control reports, then, need to provide an adequate amount of information so that management may determine the reasons

31、for any cost variances from the original budget. a good control report highlights significant information by focusing managements attention on those items in which actual performance significantly differs from the standard.because key success factors shift in type and number, accounting revises cont

32、rol reports when necessary. accounting also varies the control period covered by the control report to encompass a period in which management can take useful remedial action. in addition, accounting disseminates control reports in a timely fashion to give management adequate time to act before the i

33、ssuance of the next report.managers perform effectively when they attain the goals and objectives set by the budget. with respect to profits, managers succeed by the degree to which revenues continually exceed expenses. in applying the following simple formula, managers, especially those in operatio

34、ns, realize that they exercise more control over expenses than they do over revenue.while they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. hence, the evaluation of managements per

35、formance and its operations is cost control.for cost control purposes, a budget provides standard costs. as management constructs budgets, it lays out a road map to guide its efforts. it states a number of assumptions about the relationships and interaction among the economy, market dynamics, the ab

36、ilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.accounting plays a key role in all planning and control. it does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation a

37、nd review.the accountants play a key role in designing and securing support for the procedural aspects of the planning process. in addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business.although operating managers have the main respo

38、nsibility of planning, accounting compiles 6本科畢業(yè)論文外文翻譯and coordinates the elements. accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards and practices.management relies on such accounting data and analysis to choose from several

39、 cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. as the chainsaw al episode indicated, all costs may not be viable targets for cost-cutting measures. for instance, in mass layoffs, the company may lose a significant share of

40、 its human capitalby releasing veteran employees who are experts in their fields, not to mention by creating a decline in morale among those who remain. thus management must identify which costs have strategic significance and which do not.to determine the strategic impact of cost-cutting, managemen

41、t has to weigh the net effects of the proposed change on all areas of the business. for example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. however, management must also consider wh

42、ether saving money on production is jeopardizing other strategic interests like quality or time to market. if a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales.

43、 in such scenarios, managers require the discipline not to place short-term savings over long-term interests.one trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the m

44、ost knowledge of and influence over how their areas spend money. this practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.control of the business entity, then, is essentially a managerial and supervisory function. contr

45、ol consists of those actions necessary to assure that the entitys resources and operations are focused on attaining established objectives, goals and plans. control, exercised continuously, flags potential problems so that crises may be prevented. it also standardizes the quality and quantity of out

46、put, and provides managers with objective information about employee performance. management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.7 莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿

47、薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀

48、蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄

49、袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅

50、薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿

51、蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀

52、袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄

53、薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅

54、蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆

55、袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆膄罿蚄薅襖芄薀薄羆肇蒆薃聿芃莂薂螈肅羋薂袁芁薆蟻羃肄蒂蝕肅艿莈蠆螅肂莄蚈羇莇芀蚇聿膀蕿蚆蝿莆蒅蚆袁腿莁蚅羄莄芇螄肆膇薆螃螆羀蒂螂羈膅蒈螁肀肈莄螀螀芃艿螀袂肆薈蝿羅節(jié)蒄袈肇肅莀袇螆芀芆袆衿肅薅裊肁羋薁襖膃膁蕆襖袃莇莃蒀羅腿艿葿肈蒞薇蒈螇膈蒃薈袀莃荿薇羂膆芅薆