財(cái)務(wù)方法培訓(xùn)

第二章財(cái)務(wù)分析方法主要內(nèi)容比較分析法比率分析法因素分析法趨勢分析法圖解分析法財(cái)務(wù)分析的目的在于獲取財(cái)務(wù)信息，而財(cái)務(wù)信息往往是以財(cái)務(wù)報(bào)表的形式進(jìn)行披露的財(cái)務(wù)報(bào)表蘊(yùn)含的財(cái)務(wù)信息必須借助于專門的方法進(jìn)行分析，才能得出決策有用的信息和結(jié)論財(cái)務(wù)分析的目的不同，在實(shí)際分析時(shí)必然采用多種多樣的分析方法，本章就介紹比較分析法、比率分析法、趨勢分析法、因素分析法、圖解分析法等常用的財(cái)務(wù)分析方法第距一畢節(jié)窄比厭較射分吧析盆法一險(xiǎn)、喉比孩較秩分置析草法綠的狡含捐義比鋸較爬分僻析謙法杠是售指凝將沃實(shí)俱際屠達(dá)票到香的改數(shù)休據(jù)送同棒特描定勤的著各膏種攻標(biāo)屬準(zhǔn)拘相林比掏較曲，闖從遵數(shù)專量雪上塘確榜定抵其澆差祥異麗，慕并峰進(jìn)染行殖差殊異嬌分還析裝或偷趨肢勢納分追析苗的注一或種伍方破法差絡(luò)異叉分蓬析嗚是墓指側(cè)通煙過賀差好異藥揭同示訴成墓績奶或框者狼差盟距聾，蛋作委出宋評(píng)匪價(jià)陶，嘆并譯找袍出黨產(chǎn)布生立差碰異授的本原帥因媽及倒其谷對(duì)橋差她異忽的撫影涼響綿程脫度骨，術(shù)為曠今遷后魄改靠進(jìn)膠企踩業(yè)察的如經(jīng)尤營此管警理歐指揉引橡方迅向揉的挨一棟種直分博析帥方墳法趨愛勢司分志析慚是甚指削將替實(shí)勻際軟達(dá)亭到其的黨結(jié)抵果贈(zèng)與掘不惠同攜時(shí)韻期捕的別財(cái)歐務(wù)塌報(bào)施表活中衰同享類圈指推標(biāo)盜的督歷容史睬數(shù)籍據(jù)主進(jìn)賞行歌比擦較建，網(wǎng)從盲而翁確安定電財(cái)致務(wù)廚狀扔況煎、背經(jīng)棵營否成各果地和諸現(xiàn)搶金突流裁量速的職變對(duì)化訂趨隨勢史和武變界化搏規(guī)枯律鴨的扭一問種堤分喝析玻方渠法比示較猾分始析丘法烤有丸絕亞對(duì)熱數(shù)魄和錢相貓對(duì)箭數(shù)瘡比禮較闊兩雖種洪形挑式絕寇對(duì)諒數(shù)扒比訪較許：番即攏利喘用逝財(cái)扔務(wù)武報(bào)凡表迎中勇兩女個(gè)瘡或瞧兩銷個(gè)聯(lián)以醫(yī)上健的結(jié)絕鏈對(duì)催數(shù)貼進(jìn)盤行巡壽比贏較鍛，悠以贏揭秧示研其船數(shù)惹量箱差姓異舉網(wǎng)例時(shí)：相蔽對(duì)橋數(shù)饑比吧較旱：邊即圈利象用組財(cái)融務(wù)捕報(bào)馳表棕中裹有糟相貧關(guān)觀關(guān)鎖系言的摧數(shù)漫據(jù)重的面相雀對(duì)迅數(shù)盈進(jìn)芹行闖對(duì)揉比呆，擦如辱將按絕戒對(duì)漿數(shù)孫換瞞算富成蛛百孕分廊比茫、稠結(jié)屠構(gòu)逐比敬重圖、綱比揮率企等駝進(jìn)巧行址對(duì)礦比炕，屆以老揭廢示引相推對(duì)毀數(shù)灑之醋間宇差穗異舉沾例比慢較躲分鬧析寬法猶舉劣例某碌企促業(yè)傘利絲式潤論總鍛額滾實(shí)蝦現(xiàn)雄情崗況生及打分銅析蝦表本年實(shí)際本年計(jì)劃上年實(shí)際同類企業(yè)本年實(shí)際與計(jì)劃比與上年比與同類企業(yè)比11010090120+10+20-10二年、露比盯較營標(biāo)撫準(zhǔn)在共財(cái)縣務(wù)齡分肚析巧中謹(jǐn)經(jīng)城常般使儀用武的里比忍較蘆標(biāo)萌準(zhǔn)另有絡(luò)以蝦下閘幾獄種甘：本灰期奸實(shí)悶際霜與調(diào)預(yù)營定紅目計(jì)標(biāo)攀、剛計(jì)帝劃問或霉定禍額僚比沾較本堆期泛實(shí)晉際浮與鉆上答年佳同縮慧期葬實(shí)型際倚、喘本練年續(xù)實(shí)填際荒與以上近年例實(shí)塘際喬或文歷丑史弄最涼好忍水恥平開比艘較辜，慘以界及忙與虜若請(qǐng)干顫期會(huì)的載歷臺(tái)史哈資背料頭比花較本刑企擴(kuò)業(yè)克實(shí)箏際忙與磚國乖內(nèi)亮外扎先芳進(jìn)業(yè)水事平傍比姑較本蓋企蘿業(yè)匯實(shí)種際揮與矛評(píng)芬價(jià)貞標(biāo)蠟準(zhǔn)撤值翠比撿較本扶企敲業(yè)鎖實(shí)軟際撤與蠻競匆爭張對(duì)涼手修比孤較三污、復(fù)運(yùn)魔用酷比握較裂分競析刃法份應(yīng)骨注隨意弦的當(dāng)問稍題指恥標(biāo)煙內(nèi)怨容承、釋范惰圍符和厲計(jì)宣算洗方怒法化的奮一挖致缸性會(huì)令計(jì)筐計(jì)助量鬼標(biāo)膝準(zhǔn)楊、綁會(huì)犁計(jì)當(dāng)政趙策鋼和帥會(huì)擠計(jì)涌處遍理瞎方聾法憑的勉一所致樓性時(shí)知間騰單攤位弊和猴長消度臨的觀一添致耽性企易業(yè)潑類縫型顛、須經(jīng)貪營堵規(guī)廣模繡和杯財(cái)侮務(wù)鏡規(guī)莊模匪以訪及咱目累標(biāo)怕大弦體意一暴致第倆二祝節(jié)性比撇率陜分射析甘法一盼、奶比妄率支分肢析吸法源的圣含宰義比雞率克是啄兩回個(gè)裂數(shù)焦值陳相巧比見所抹得帝的尤值琴。姜要脈使法比錄率哪具央有她意絲式義憶，飯計(jì)歌算貸比螺率落的群兩岡個(gè)芬數(shù)西字閥必困須蒙具殊有愁相暴互乘聯(lián)末系由紗于菊比棗率膀是合由蹤蝶密傭切悉聯(lián)隊(duì)系巧的純兩努個(gè)仗或添者停兩尼個(gè)搏以桃上浮的帆相閃關(guān)導(dǎo)數(shù)嗎字?jǐn)n計(jì)負(fù)算踏出描來政的層，顏所比以月通艦過糧比冒率拒分唇析萄，間往緣瑞往份利顧用接一踢個(gè)胸或蝦幾淋個(gè)克比涼率腦就挽可房誠以議獨(dú)怪立才地發(fā)揭祖示支和蛋說技明庫企儲(chǔ)業(yè)姐某斥一貝方低面描的設(shè)財(cái)免務(wù)狡狀疫況仿和陸經(jīng)喉營螺業(yè)膽績胖，許或控者夢說壩明蕩某跌一祥方飾面秘的滴能擾力二忠、丟比罵率擇分裹析飛法琴的肚類埋型我桐國販一涼般昂將腰財(cái)慘務(wù)經(jīng)比就率館分?jǐn)罏槊Ｈ曨惸埽刺栌I利穩(wěn)能簡力慰比鋤率鮮、妖償芒債理能海力冊(cè)比紡率庭和涂營沸運(yùn)打能詠力夠比裙率盈棗利裙能潛力居比華率芒主狼要崖有治營書業(yè)冠利轎潤染率嶺、茅成哭本滾費(fèi)袖用潮利輪潤隱率講、氏總廈資駱產(chǎn)經(jīng)報(bào)厚酬煉率娃、屠凈造資揮產(chǎn)漏收防益漲率險(xiǎn)等償尋債伏能湖力型比減率牧有垃流庭動(dòng)細(xì)比寇率性、艦速逃動(dòng)謊比令率嚷、些資多產(chǎn)糊負(fù)舞債貨率淺、染產(chǎn)東權(quán)害比木率命、濾利異息原保駱障針倍塑數(shù)翼等營材運(yùn)斥能來力膚比論率焰包趟括臘存國貨諸周吸轉(zhuǎn)果率蚊、熊應(yīng)回收麥賬筒款券周谷轉(zhuǎn)彎率志、惕流性動(dòng)等資問產(chǎn)丟周由轉(zhuǎn)霜率掏、愚固合定業(yè)資產(chǎn)產(chǎn)符周且轉(zhuǎn)悟率說、法總駐資穩(wěn)產(chǎn)善周辭轉(zhuǎn)貍率隨等（1）禾構(gòu)遞成鍛比襲率釣分墓析掀法呢：支通逼過膽分趴析稠指娃標(biāo)騎結(jié)譜構(gòu)霸來盛反宣映軍該腸指急標(biāo)渾的扶特?fù)煺骱蠛痛鹱兤苹币?guī)享律洞。構(gòu)歡成夢比替率=鉆×騎1頁0權(quán)0透%如抱：叮流都動(dòng)張資嗽產(chǎn)叫率=撥×扁1鈔0脆0侮%比滴率暢分蔬析房誠法悅舉籌例構(gòu)駐成投項(xiàng)脾目總奧體慰指業(yè)標(biāo)流動(dòng)資產(chǎn)總額資產(chǎn)總額總清體陜指唱標(biāo)流動(dòng)資產(chǎn)總額資產(chǎn)總額構(gòu)成項(xiàng)目總體指標(biāo)比絮率就分熟析澤法爺舉睡例（2）相遠(yuǎn)關(guān)注比鞏率串分意析季法徐：備將椒兩建個(gè)紙相菊互靈聯(lián)鑼系加的但指杰標(biāo)千，鑄以傍其攏中李某駁項(xiàng)雄指把標(biāo)選為廣基鍛數(shù)雀，趕求保得贈(zèng)二析者惜數(shù)板值軍的跡比推例戀。反裂映吸因分果熄關(guān)昆系季的呢比仔例忙：害效克率報(bào)比株率=產(chǎn)跳出凈數(shù)/投腦入逮數(shù)X墻1鄰0縱0傾%反孩映茶并椅列欣關(guān)倒系斯的瘦比稅例看：危流坊動(dòng)錢資漲產(chǎn)踢與波固刺定擔(dān)資辛產(chǎn)勒的碧比島率反糟映欲對(duì)井應(yīng)嶺關(guān)雜系槍的餐比剪例要：覺流群動(dòng)自比篇率=流俯動(dòng)撇資駁產(chǎn)/流娛動(dòng)服負(fù)歡債X雁1欲0扛0靠%反山映鑰周塔轉(zhuǎn)勸關(guān)里系貢的摟比循例面：應(yīng)笨收丘賬鐘款約周威轉(zhuǎn)速次滾數(shù)木＝象銷煮售內(nèi)收村入/應(yīng)文收醒賬逮款三博、守標(biāo)烈準(zhǔn)夸比胳率標(biāo)蚊準(zhǔn)志比騰率云的乞計(jì)鴿算款方膏法倡有半三自種傭：算采術(shù)顛平抓均泳法劃：趣將旱若跪干行相樣關(guān)瀉企槐業(yè)犁同他一富比擦率印指抽標(biāo)奏相節(jié)加酬，輕再箭除天以隱企扇業(yè)你數(shù)農(nóng)所灶得牧出呀的臉?biāo)阃g(shù)特平來均再數(shù)綜趙合矩報(bào)買表膽法丸：土將悔各賭企遺業(yè)似報(bào)聲表年中拘的扣構(gòu)慘成歡某躬一雜比慈率銜的逝兩妄個(gè)緞絕竹對(duì)斗數(shù)廢相蝦加索，拖然殼后霜根糾據(jù)縫兩番個(gè)振絕眼對(duì)甚數(shù)膛總娘額月計(jì)辣算攀的突比度率中雙位養(yǎng)數(shù)楚法四沉、嫩運(yùn)撇用偵比長率熄分射析雞法業(yè)應(yīng)味注滲意效的揪問戒題正書確糠計(jì)繡算課比疤率兇。牧由培于隱財(cái)拉務(wù)延報(bào)玩表鋸的瓜期陸間小不著同鵲，娃采渡用跑比伯率膏指景標(biāo)界來兇對(duì)孕比感資趣產(chǎn)玩負(fù)劉債熟表摘和喇利患潤搶表辛數(shù)疑據(jù)梅存孕在就一勇些志不比可瞧比掃因挑素不掀同縮慧企揮業(yè)跨的府會(huì)燥計(jì)跑政琴策竹和世經(jīng)憤營睛方浙針爐會(huì)砍影魚響凡不雙同咳企莖業(yè)冒間賺財(cái)攔務(wù)世比賽率體的捧可限比皂性在循進(jìn)糠行存行葬業(yè)情比幸較怠時(shí)征，若多榨元翼化行大烈公欲司禍很右難跪找同到燦一股個(gè)護(hù)行編業(yè)浴作唱為李標(biāo)坡準(zhǔn)緊，筆最晉好剖的睡比判較菠對(duì)假象唱是腐主扭要鈴競芒爭泳對(duì)教手財(cái)跑務(wù)示比虛率捷分清析編應(yīng)箱注最意裳分獸析盼比郊率癢之藥間昌說遵明腹問執(zhí)題焰的博一閥致奇性五暮、艦百慚分哪比潛分帥析查法（偽一出）灑百須分池比帳分舞析寄法賀的梢含川義百桌分談比篩分該析餃法坐就賺是哥用側(cè)百項(xiàng)分捆率狂或燦相杰對(duì)股數(shù)努式脊子汽表兔明自同牢一謝時(shí)毯期知各稍項(xiàng)虹財(cái)較務(wù)粉指正標(biāo)償內(nèi)桃部老結(jié)隆構(gòu)絲式。茂同兄一粗報(bào)狀表重中磨的競不近同戚項(xiàng)輸目損的勢百脅分悠比袖分悲析宿，宴可警以役反褲映慣出墓個(gè)薦體鉆項(xiàng)毛目展占冷總閣體浴項(xiàng)填目茫的怨百殺分川比阻，泰這帖種雅方潑法親也區(qū)稱吊為滴結(jié)紫構(gòu)看分仙析暗、辯同卵形膝分嗽析機(jī)或復(fù)比迎重壺分報(bào)析（鍵二柜）們百愚分度比打分自析蜘法殘的雞類浙型主便要商適頸用華于奴分險(xiǎn)析憲企梁業(yè)輪的糾資助產(chǎn)巖負(fù)符債寫結(jié)急構(gòu)顫（豎即藏同互形廢資唯產(chǎn)蛇負(fù)胖債須表脆）塘及幟盈烤利示結(jié)饞構(gòu)揭（揀即鏈同沖形祥利興潤睜表吊）覺，繞將毀本而期午業(yè)朵績霸與粥本局企建業(yè)徑歷猴史長比杯較迷、責(zé)與次其惠他杠企兵業(yè)測比亂較許和醬與掠預(yù)親算轟比蜘較怒，憲也持便招于牢在拉不挖同眨規(guī)獅模耽企陵業(yè)枕之劍間辜進(jìn)柔行察比肝較百波分惜比漲法巖舉郊例第偵三緊節(jié)看趨作勢核分洋析剃法一踩、串趨權(quán)勢嬌分襖析擺法撲的衰含受義趨坑勢辨分值析博法嗚又嗓叫回水諷平鼠分噸析介法熊，沫它親是濾通嗎過威對(duì)聚財(cái)宰務(wù)傲報(bào)位表致中蒼各塞類語相斃關(guān)徑數(shù)號(hào)字歸進(jìn)逃行憲分之析腐比罪較屬，潤尤替其惹是群將床一街個(gè)趟時(shí)擠期臥的族財(cái)舅務(wù)鴨報(bào)輩表魂和麻另閑一展個(gè)跟或賞幾鏟個(gè)徒時(shí)寄期崇的芹財(cái)浴務(wù)鬼報(bào)節(jié)表對(duì)相乳比常較屯，及以養(yǎng)判娛斷足一受個(gè)排公勺司脹的壤財(cái)現(xiàn)務(wù)肉狀舅況兆和漲經(jīng)爆營哥業(yè)克績奇的報(bào)演霧變列趨師勢兆及扭其溜在斗同除行財(cái)業(yè)欺中慣地焰位末變席化距等路情舊況二駱、咱運(yùn)匠用稻方踏式（徑一拌）香重商要庸財(cái)事務(wù)矮指廢標(biāo)瞞的縱比其較它但將擦不色同青時(shí)朝期濕財(cái)星務(wù)燥報(bào)緣瑞告術(shù)中淋相盲同倍指平標(biāo)鑄或知比經(jīng)率鋒進(jìn)橋行岸比脹較腥，果直脫接畏觀紫察要其仍增語減款變碗動(dòng)創(chuàng)情斧況慶及拿變性動(dòng)落幅壤度說，幅考宰察臘其居發(fā)衛(wèi)展誘趨課勢劫，抬預(yù)稼測豎其亞發(fā)筒展戴前攀景惹。垂它腦可按以慌有繁兩貨種駝方揮法生來羽進(jìn)哲行飛：定槽基信動(dòng)燃態(tài)他比關(guān)率定桃基無動(dòng)癢態(tài)械比踢率=分烤析泊期恨數(shù)想值/固姻定綁基竊期煩數(shù)西值環(huán)底比王動(dòng)劉態(tài)咬比雹率環(huán)紹比蓋動(dòng)恐態(tài)幫比沈例=分渡析挪期消數(shù)汗值/前梁期歡數(shù)指值項(xiàng)目前年度（%）上年度（%）本年度（%）一、營業(yè)收入100104.39112.88減：營業(yè)成本100104.29109.33營業(yè)稅金及附加100105.26134.21銷售費(fèi)用100132.00226.67管理費(fèi)用100117.50132.50財(cái)務(wù)費(fèi)用100104.44124.00加：投資收益100135.00135.00二、營業(yè)利潤100103.53114.46加：營業(yè)外收入100145.71122.86減：營業(yè)外支出10086.67106.67三、利潤總額100104.52114.72減：所得稅100104.52114.72四、凈利潤100104.52114.72定極基銀趨掀勢皇分祥析一、營業(yè)收入104.39108.13減：營業(yè)成本104.29104.82營業(yè)稅金及附加105.26127.50銷售費(fèi)用132.00175.13管理費(fèi)用117.50112.77財(cái)務(wù)費(fèi)用104.44119.23加：投資收益135.00100二、營業(yè)利潤103.53110.56加：營業(yè)外收入145.7184.31減：營業(yè)外支出86.67123.08三、利潤總額104.52109.76減：所得稅104.52109.76四、凈利潤104.52109.76項(xiàng)釘目襯上灰年/前證年猾本豪年/上受年（僵二必）俘會(huì)路計(jì)到報(bào)伴表身的項(xiàng)比資較會(huì)馳計(jì)艙報(bào)皆表航的貫比咬較復(fù)是溝將疫連鴉續(xù)達(dá)數(shù)懂期元的村會(huì)厚計(jì)甚報(bào)休表耐金乒額植并多列社起障來瓣，欠比睛較稼其化相托同跑指槽標(biāo)械的躁增姿減社變釘動(dòng)錯(cuò)金準(zhǔn)額痛和暴幅吸度葉，陣據(jù)鍋以架判續(xù)斷卸企睡業(yè)繭財(cái)負(fù)務(wù)繪狀治況富和州經(jīng)怪營靜成敏果盼發(fā)挨展駱變音化南的會(huì)一償種彎方赴法融。追運(yùn)端用技該盞方姿法衰進(jìn)媽行席比樂較饑分主析政時(shí)溝，肺最仙好唇是撞既堅(jiān)計(jì)覺算摸有稅關(guān)訓(xùn)指肢標(biāo)洋增沸減以變含動(dòng)幫的萍絕截對(duì)界值啟，對(duì)又硬計(jì)霜算精其時(shí)增賊減化變欺動(dòng)涼的墾相拖對(duì)鵝值傾。切這牢樣劉可終以槐有均效咽地蹄避速免價(jià)分底析眉結(jié)陪果伍的研片刮面斑性項(xiàng)目上年度(基期)本年度增減數(shù)（差異數(shù)）增減%（差異率）趨勢%趨勢比率流動(dòng)資產(chǎn)：貨幣資金636258.96454918.97-181339.99-28.571.5應(yīng)收票據(jù)100005000-5000-5050應(yīng)收賬款10000010700070007107預(yù)付賬款5000100005000100200其他應(yīng)收款68447.84-17002.16-85450-124.8-24.8存貨446116.31775519.39329403.0873.8173.8其他流動(dòng)資產(chǎn)700120050071.4171.4流動(dòng)資產(chǎn)合計(jì)1266523.111336636.2070113.095.5105.5非流動(dòng)資產(chǎn)長期股權(quán)投資600000600000固定資產(chǎn)300023.967549023.9672490002416.12516.1在建工程326211.92132661.9210000無形資產(chǎn)11000001100000非流動(dòng)資產(chǎn)合計(jì)332685.889381685.8890490002720.0406.2資產(chǎn)總計(jì)1599208.9910718322.089119113570.2670.2比針較奶資侮產(chǎn)藝負(fù)儲(chǔ)債價(jià)表盞（朵資行產(chǎn)且部萍分藏）（徒三然）扮會(huì)裝計(jì)塘報(bào)過表洲項(xiàng)脊目喘構(gòu)恒成稅比潤較這未種計(jì)方證式勞是劍以宮會(huì)崗計(jì)界報(bào)延表敞中筒的盒某網(wǎng)個(gè)賣總倘體趣指寧標(biāo)垂為1魔0鼓0爸%，勾計(jì)稱算惰出糾其耍各余組廟成它項(xiàng)糾目咽占叼該波總幻玉體綱指咽標(biāo)凳的哨百死分姓比難，綱從方而棉來殊比令較壇各大個(gè)火項(xiàng)沉目捕百板分亮比搜的融增相減貍變乖動(dòng)徒，馬以禿此日來醋判炎斷怖有聚關(guān)墊財(cái)拍務(wù)笨活忌動(dòng)爺?shù)乃阶兏幕镖呥t勢它僑既制可蹄用夏于桶同兩一民企信業(yè)殺不頑同底時(shí)分期柄財(cái)征務(wù)味狀充況飄的墳縱敞向禮比英較遍，悄又陜可尿用炸于見不魂同雄企箏業(yè)姓之訊間到的架橫芳向放比習(xí)較三腹、京趨列勢扎分菠析邊法費(fèi)的孩類霸型趨慚勢睡分辣析緩法冬總貪體券上寄分抬四梨大逐類鬧：斯縱打向麗分衛(wèi)析還法翅、章橫副向晉分枯析希法營、從標(biāo)脈準(zhǔn)驚分風(fēng)析奮法摔、背綜葛合關(guān)分伐析脹法橫己向失分完析堡屬高于門動(dòng)店態(tài)貧分護(hù)析獻(xiàn)，灑它槍提危供律某他時(shí)客期度內(nèi)查財(cái)想務(wù)津趨串勢伏的題信夠息幻玉，設(shè)將跟連理續(xù)荷兩賴期旦或遺兩愚期截以離上扶的坦有承關(guān)雜數(shù)壺?fù)?jù)殲，糊用字絕眉對(duì)笛數(shù)思和乏百孕分速比憲進(jìn)粗行庭對(duì)迎比切分緣瑞析塘以在測給定敢其挑發(fā)灰展犁趨帽勢縱列向病分歷析盞屬咐于餅靜股態(tài)銜分蝦析其，覺它遼分矩析解一虜個(gè)撫會(huì)科計(jì)組期布間濾的刻財(cái)哭務(wù)竊狀葵況盲，夏是傘用濾于強(qiáng)表抖示陷財(cái)早務(wù)瞎報(bào)相表窯上仙各帝單鉗獨(dú)漂項(xiàng)搖目辰對(duì)斤總宿體糧的諸關(guān)脈系四順、縣運(yùn)鄰用味趨陶勢氏分諷析埋法氏應(yīng)病注盈意拒的巖問掀題運(yùn)許用尚趨淺勢緞分洋析壞法膏應(yīng)每注已意步：用傷于曬進(jìn)擔(dān)行魂對(duì)詞比雜的直各今個(gè)應(yīng)時(shí)混期娛的練指森標(biāo)系，湊在買計(jì)拒算弄口模徑受上盒必返須災(zāi)一貝致剔判除識(shí)偶叢發(fā)塘性劍項(xiàng)擱目剝的矩影遍響艙，草使詳分乎析租數(shù)員據(jù)逢能累反亦映劫正府常嗓的屈經(jīng)憤營畝狀嶄況應(yīng)顯用紹例甩外納原顯則頑，表應(yīng)欄對(duì)隱某努項(xiàng)獲有先顯咐著貴變儉動(dòng)收的踏指涂標(biāo)渠作踐重炸點(diǎn)范分專析敞，率研傾究卸其伙產(chǎn)磚生群的揮原擾因朗，巡壽以蘆便啟采寫取秘對(duì)診策逆，自趨盒利蜜弊義害分儀析喬項(xiàng)港目喂應(yīng)盯有屬針腸對(duì)批性芝，隙切便合采分等析寄目單的唱的托需腦要對(duì)返基摟年林的咱選匆擇蜘要毯有綿代語表像性陷，洲如黎果黎基陷年推選趣擇鍛不裝當(dāng)饅，彩情謎況商異標(biāo)常誤，櫻則映以兼其邪為風(fēng)基騰數(shù)讓而蒼計(jì)零算恐出紫的痛百窩分農(nóng)比佩趨訓(xùn)勢巾，由會(huì)宇造艙成拍判噴斷掠失紛誤榆或嘗作夫出炭不威準(zhǔn)畝確勉的牛評(píng)遣價(jià)五竊、侮趨揀勢共分譽(yù)析防法探的剃優(yōu)鑼點(diǎn)便勸于傭統(tǒng)刑觀尤全冤貌便凍于香事津?qū)嵰嗟牧裣嘞苫ゲ[比惱較變罷化任傾父向穗的斥表徑示懲極鑰為曲明航顯分曾析秧數(shù)添字證的娘解環(huán)釋貌較宵為陡容佛易計(jì)飛算幕簡狗單第勺四阻節(jié)贊因秋素支分讓析努法一北、伐因鑒素惠分派析炎法涼的盤含毒義它柜是爆把剛整筒體摩分肥解沈?yàn)槌橙綦u干截個(gè)玻局枝部豬的軌分亮析拾方白法念，受包雷括賣財(cái)呼務(wù)孩比翻率妥的深因行素售分凍解良法貧和炒差敬異剪因恒素雄分貧解速法每精個(gè)生財(cái)鼻務(wù)潛指主標(biāo)備的味高祥低絕，頃都嚴(yán)受片多枯個(gè)圣因框素充的從影愁響沫。遙從墨數(shù)脆量疊上沉測御定換各艘因眼素矮的通影紗響暈程欲度詳，汽可嘩以斤幫分助練人部們媽抓頂住升主金要尊矛砍盾亂，疑或畢者夕更每有帳說年服饅力割地納評(píng)劉價(jià)資企嗎業(yè)姜狀姑況二眉、扁因此素匯分挎析宇法崗的撫類漢型（省一爹）教比呢率友因脂素續(xù)分崗解旱法把妖一售個(gè)扛財(cái)糊務(wù)甲比套率光分疫解臂為絮若您干談個(gè)趴影密響裝因把素獲的礦方理法宋。想如小凈衛(wèi)資走產(chǎn)茶收應(yīng)益糖率異可灶以剃分哭解嶺為榜銷敏售金凈疲利靜率宴、排資悅產(chǎn)鳥周傾轉(zhuǎn)會(huì)率郊和亞權(quán)駐益徒乘叛數(shù)戀的患乘霸積（緒二丙）蛙差威異四因傅素儉分吃解乒法差楚異奪因豎素拍分或解確法忍是矛一莊種草測混定儲(chǔ)比核較督差俯異隙成守因羞的庸定腹量綠分偷析攪方滲法臂，株它葡往搖往諷按仙一妨定擁順廚序友，熄采披用借連促環(huán)份替典代緞的猶方鋼式咱或漲差踏額獄分折析陶法河分老析厭差斤異由因療素1挖.谷連劃環(huán)寺替劈燕代團(tuán)法連踏環(huán)藍(lán)替記代考法閑是帽測租定恢比炸較笑差被異膝成愁因滿的含定鄙量船分滔析夸方撫法冶，制是仗因晃素吊分嚇析文法憤的縫基盞本皺形放式疾。占該尼方博法宇是駱把后影砌響迷某惡項(xiàng)拴指剃標(biāo)悔的竄幾告?zhèn)€艱相節(jié)互烤聯(lián)暢系西的胞因歉素姥逐套個(gè)插分胖解蹄測劃定寇，攪把脆其稼中懶一肝個(gè)抬因智素殖作促為接可伙變竟，懇假堆定襲其顆他綁因寨素妙不愈變射，堤順位序拒地待逐愈個(gè)輔進(jìn)聞行跡替魔換球，哥以犬測患定驚各橡因嘩素說對(duì)狐該彎項(xiàng)拾指疲標(biāo)捎的黎影迅響飼程渡度利。(一)璉撐環(huán)噸替旅代犁法呀的攝分那折逮步娘驟①．螞確邁定蘇分伴析畫指晴標(biāo)誦與腿其改影蜓響之因躬素棕之慘間鼓的墻關(guān)駐系意。根印據(jù)抽分附析武指虧標(biāo)狂形做成風(fēng)的肯過物程塔，追確申定校分仆析城指姑標(biāo)付與摟其紙影律響嫁因棟素慚之爛間驢的困關(guān)映系押，例建淚立晶各側(cè)影坡響嘴因托素廟與矩分色析初指塔標(biāo)顫之衰間蝦的弟關(guān)懶系極式T責(zé)=搏a思b奇cT仙:分科析俘指范標(biāo)a噸,債b厚,朱c分載別跨代僑表慘構(gòu)戰(zhàn)成跪分恨析彎指宿標(biāo)熄的扎因篩素②根適據(jù)撒分沈析蕩指綠標(biāo)費(fèi)的談報(bào)逃告適期繼數(shù)挎值述與朵基州期駕數(shù)伯值拐列邪出謙兩螺個(gè)宿關(guān)勒系晉式櫻．筒確嗽定輸分逮析弦對(duì)潑象.③連赤環(huán)墾順氏序單替夏代股，蛙計(jì)趨算斗替同代亞結(jié)壇果④比屆較啟各狼因怨素香的營替恥代救結(jié)奇果世，百計(jì)畜算擺出偽各借因線素熟對(duì)臘分顫析斜指茫標(biāo)亡的朋影咬響漠程烘度⑤檢構(gòu)驗(yàn)休分鑰析逃結(jié)滋果守，臘即起將菊各降因腿素采變末動(dòng)狼影丟響窮程欠度僅相繪加頃，蘋檢貪驗(yàn)沒是愉否圾等臣于慣總僚差貞異.1．宵連杏環(huán)醒替鳥代程法連齒環(huán)潔替渣代鎮(zhèn)法扁的玩基牽本墳程算序妄是磨：（1）盒確挽定蛇分陽析門指公標(biāo)榴與焰其增影訂響倡因林素楚之轎間逃的短關(guān)妄系（薯2漆）芽根晚據(jù)英分挽析皺指幟標(biāo)紡的孕報(bào)取告循期欲數(shù)仆值熊與惰基肅期襯數(shù)套值救列馬出五兩明個(gè)翼關(guān)嫁系團(tuán)式務(wù)或筋指誼標(biāo)服體立系潮，寄確適定巖分鹿析除對(duì)監(jiān)象基借期呆總拔資蚊產(chǎn)加報(bào)售酬扎率蘿=怪基竹期押資踐產(chǎn)旁產(chǎn)擊值欠率滴×逼基春期喬產(chǎn)則品撤銷喉售圖率扔×篇基單期陰銷慈售憐利戀潤陷率實(shí)詢際買總昨資珠產(chǎn)殃報(bào)洗酬哀率它=河實(shí)恒際紛資處產(chǎn)漂產(chǎn)柏值技率圣×熟實(shí)訊際媽產(chǎn)紹品鹽銷批售氏率檢×芒實(shí)推際諷銷臺(tái)售愿利希潤貼率（峰3膀）孤連黑環(huán)叫順氏序伯替般代死，峰計(jì)揪算權(quán)替薪代戴結(jié)熄果蛛。碧以霉基稅期訴指應(yīng)標(biāo)赤體拖系腦為灑計(jì)拾算應(yīng)基曉礎(chǔ)油，崗用戰(zhàn)實(shí)報(bào)際湖指耍標(biāo)樂體抱系微中麥的蘆每艙一夫因須素避的哨實(shí)念際浙數(shù)點(diǎn)順遇序沫地晃替迎代江其旱相挎應(yīng)澤的兔基敵期敞數(shù)飯，涼每提次害替墳代稠一軌個(gè)誦因補(bǔ)素胞，微替筆代墻后睜的腳因守素言被攪保杏留敏下串來置，器并咱相陣應(yīng)鏈確邀定悶計(jì)繳算夜結(jié)為果（綠4習(xí)）笑比察較競各此因功素勉的騙替帝代呆結(jié)租果盆，批確糕定鄰各聞因冰素房誠對(duì)祥分肚析摸指愧標(biāo)恥的菜影莫響唐程廈度戰(zhàn)。另將跌每犧次駱替鳥代瞎所杏計(jì)測算央的蠢結(jié)顫果黑與早這槐一濃因火素毀被姜替建代掘前揭的母結(jié)璃果絮進(jìn)撈行橫對(duì)璃比衣，升二吼者末的俘差療額幣就搭是假替皺代鳳因注素每對(duì)惜分康析挎對(duì)慶象居的獻(xiàn)影朽響糟程阿度（復(fù)5侵）佳檢遺驗(yàn)匹分脅析沾結(jié)思果節(jié)。塊即衛(wèi)將掩各胞因球素恒對(duì)趁分漂析禾指姿標(biāo)體的坊影驢響累額霜相妥加較，勝其綁代宇數(shù)另和寧應(yīng)酸等碎于護(hù)分寬析曾對(duì)歌象某農(nóng)企帽業(yè)弄2誦0色0眾7還年如和蘋2侍0蝦0仇8濟(jì)年贏的容有嫌關(guān)夠總倚資照產(chǎn)盟報(bào)來酬伴率很、判總努資似產(chǎn)俘產(chǎn)暗值翼率塘、惱產(chǎn)館品舊銷餡售碼率臟和能銷改售幼利筋潤鑼率塑的罰資蔑料突如諸下現(xiàn)表要量求盛：獄分朝析詞各礎(chǔ)因閣素尋變彎動(dòng)隔對(duì)卡總網(wǎng)資圈產(chǎn)問報(bào)暈酬華率監(jiān)的筑影什響匪程瞧度指標(biāo)2008年2007年總資產(chǎn)產(chǎn)值率80%82%產(chǎn)品銷售率98%94%銷售利潤率30%22%總資產(chǎn)報(bào)酬率23.5216.96根捆據(jù)柳連縮慧環(huán)晝替晚代澇法墊的務(wù)程遠(yuǎn)序薯和五上誦述較對(duì)邊總先資遇產(chǎn)蚊報(bào)的酬陜率肺的技因勵(lì)素家分循解雞式統(tǒng)，厚可燈得析出趣：實(shí)蔥際熱指獄標(biāo)戒：步8軟0連%造×妹9示8鑄%儉×萌3勝0耗%群=籍2橡3罵.福5茂2姐%基殲期論指納標(biāo)灶：國8張2具%咳×灣9癥4擴(kuò)%無×動(dòng)2贏2債%士=行1元6腎.顛9郊6績%分筒析垮對(duì)筋象謀：旅2判3界.帶5非2紛%帳-側(cè)1押6馳.琴9福6加%紡=預(yù)6賊.躁5吵6鋤%在色此億基鏈礎(chǔ)葛上栽，貍計(jì)蔑算擋每攝次鹽替廳代其后伯的御結(jié)焰果塘：基咱期廉指才標(biāo)蠢：筑8壩2速%錫×竄9吊4芬%氣×鍋2鑄2望%怪=盤1溜6膜.看9議6蔬%替秋代教第參一膚因弊素哭：洪8爺0厭%召×夫9懷4吹%綿×弊2孝2悠%筍=家1勞6騰.燦5館4幕%替觸代蚊第撫二飄因栽素罰：敗8紐奉0素%邁×敞9均8甘%峽×淺2軌2控%笛=致1矛7臺(tái).問2貢5汪%替你代正第圈三肥因蠅素市：猜8撥0鑰%占×讀9根8刪%戚×評(píng)3捆0仰%偷=泄2椅3踢.雕5錯(cuò)2聾%計(jì)雕算身各悶因米素義對(duì)銅總謠資嫁產(chǎn)謙報(bào)始酬催率禍影尖響遇程懂度赴：（1）乓總僻資閥產(chǎn)舊產(chǎn)紐奉值稍率額的滲影盲響倚：1宅6仿.蓮5聰4把%績-盞1頂6進(jìn).素9問6野%嶼=滔-剝0竹.幅4怕2刷%（2）貍產(chǎn)暢品鑰銷仔售擾率費(fèi)的考影廢響嗎：1位7昂.倍2究5改%較-迷1透6藝.鞭5涼4婚%挑=探0堪.亦7辱1帽%（3）榨銷御售福利逝潤瘋率作的株影鋪響暴：2板3甜.志5棉3吐%虎-猛1展7橋.團(tuán)2政5驅(qū)%摧=授6教.張2冠7氣%最傳后托檢溜驗(yàn)拳分堆析掉結(jié)銀果示：-丈0丙.慮4擱2穩(wěn)%冒+足0中.格7膏1益%懂+岸6宴.確2烈7察%桌=圣6每.逐5僚6散%應(yīng)占用證連測環(huán)喊替姓代咽法框應(yīng)要注慣意爐的稈問問題因臥素侵分眉解膀的唇相罷關(guān)者性橋問選題分冷析奸前茄提證的先假助設(shè)在性因軌素綱替旁代迅的繞順信序撇性順純序窮替跳代預(yù)的錦連省環(huán)薪性2糠．楊差睜額策計(jì)盆算與法差掉額釋計(jì)匹算戴法憂的孤原摸理衫與華連僻環(huán)枯替碼代防法滅基啦本皆相閉同代。羞區(qū)恩別蝦只侍在弱于秘程營序庭上國，抬差始額量計(jì)死算娃法名比因連像環(huán)儀替箱代所法輛簡鋒單緣瑞，凈即妻它片可筑以貫直兵接榆利棚用貓各吩影慰響惠因毫素陜的玩實(shí)肉際寶數(shù)宏與喜基術(shù)期類數(shù)糟的釣差痛額溜，創(chuàng)在文其汗他值因須素蜓不肥變渡的驚假叮定支條餓件蛙下傭，位計(jì)選算憲各桶該誦因全素堪對(duì)撓分偏析恐指漂標(biāo)墾的仙影膀響率程坡度下溜面常根今據(jù)坡前撫面木表潮格京提獵供評(píng)的按數(shù)點(diǎn)據(jù)查，近運(yùn)弊用寄差束額串分由析令法模分哄析幼各敗因志素積對(duì)哲總猶資匹產(chǎn)豬報(bào)倍酬腎率航的昂影季響吼程飲度鮮。分征析廣對(duì)斤象史：2妄3乖.交5旺2唇%臥-艷1盈6陳.速9胞6壟%疤=曾6析.劇5玩6湊%因竟素嗎分醫(yī)析僚：（1）給總娛資胃產(chǎn)誘產(chǎn)臨值偽率氣的堅(jiān)影嚷響（8戀0脖%裙-截8碌2謠%）×習(xí)9律4熱%膜×宴2盲2梅%列=赤-廈0辭.喜4賊2免%（2）慨產(chǎn)露品訪銷漆售崖率淺的精影胳響8給0且%惱×（9塵8呀%旺-爆9服4寨%）×罩2班2冬%誼=念0橫.漿7森1惑%（3）第銷壘售信利科潤朗率什的喝影緞響8跳0腳%鼓×欲9顏8呼%防×（3馬0款%鐘-飲2奔2州%）=必6柳.黨2創(chuàng)7坡%最望后勤檢腳驗(yàn)畜分材析哈結(jié)剛果盞：-撿0逝.立4偵2太%留+雙0段.鍋7域1拉%蓬+溉6宋.今2舍7等%乖=探6莊.銷5途6訂%第撤五親節(jié)漿圖判解裝分春析覽法一丘、廊圖回解麗分至析捉法圖覆解繁分征析宗法候，扣是饒財(cái)腫務(wù)居分潛析遍中盲常紛用前的陵方同法烘之頓一廳，遺是汽財(cái)倆務(wù)崖分凈析嬸方撐法基的構(gòu)直段觀餐表釀達(dá)擱形撇式躁。緒如姻對(duì)棚比弦分背析筆法席、緞結(jié)敏構(gòu)啊分索析況法找、竟趨題勢敞分燦析貝法樸和寶因螞素貸分床析辨法流等屑都駛可亦以愈用甚圖風(fēng)解可分鈔析環(huán)法斑來寺表詠達(dá)圖喜解貿(mào)分備析印法喝的寫作哄用蹲在罪于暈?zāi)芫栊卧跸笞?、撈直技觀借地照反螞映饑財(cái)俘務(wù)崗活裳動(dòng)樸過州程秋和斷結(jié)抽果醉，康將模復(fù)蓬雜昨的施經(jīng)仍濟(jì)眼活躁動(dòng)伙和她效遙果湊以胞通費(fèi)俗股、屯易淚懂政的虛形嫌式述表牲現(xiàn)績出動(dòng)來二崖、環(huán)對(duì)憂比線分墾析開圖的解溜法對(duì)潑比皮分鎖析嘗圖惡解富法制，香是撫指石用址圖抵形匯的榨形語式垃，類對(duì)鳳某鵝一起指丘標(biāo)凍的笑報(bào)窮告蜻數(shù)傍值拌與仆基養(yǎng)準(zhǔn)渾數(shù)山值裁進(jìn)薪行拒對(duì)局比戲，響以囑揭顏示產(chǎn)報(bào)及告沸數(shù)鏈值鹿與棉基示準(zhǔn)陡數(shù)瞎值磚之庫間嘴的尤差撒異騙。慕常列見保的獎(jiǎng)對(duì)誘比騎分度析招圖潛是陵柱撲形城圖些的