財(cái)務(wù)管理-第二章財(cái)務(wù)報(bào)表

第二章財(cái)務(wù)報(bào)表分析王文玨引言1、財(cái)務(wù)分析對(duì)公司經(jīng)理、投資分析家，投資者和貸款人來(lái)說(shuō)至關(guān)重要。2、從事財(cái)務(wù)分析工作的雇員在公司中地位重要、待遇優(yōu)厚，這種現(xiàn)象遍及美國(guó)，甚至整個(gè)世界。因?yàn)閷?duì)于任何企業(yè)而言，效率和成本控制是企業(yè)成功的關(guān)鍵。3、飛機(jī)駕駛員僅僅知道儀表上的各項(xiàng)數(shù)字的含義是不夠的，還必須清楚各項(xiàng)數(shù)字之間的關(guān)系，清楚哪些指標(biāo)是正常的，哪些指標(biāo)是異常的，進(jìn)而做出調(diào)整飛行的決策。企業(yè)也一樣，成功企業(yè)總能從報(bào)表中各個(gè)數(shù)字之間的比例、趨勢(shì)分析中得出對(duì)自身財(cái)務(wù)狀況的正確判斷，這是他們之所以成功的極為重要的一環(huán)。本章要討論的主要問(wèn)題第一節(jié)主要財(cái)務(wù)報(bào)表第二節(jié)財(cái)務(wù)分析概述第三節(jié)財(cái)務(wù)比率分析第四節(jié)上市公司財(cái)務(wù)報(bào)告分析第五節(jié)現(xiàn)金流量分析第資一話節(jié)普主垃要登財(cái)預(yù)務(wù)廊報(bào)勤表一涌、止對(duì)殲財(cái)垮務(wù)寇報(bào)霜表原的穗總課體療認(rèn)吼識(shí)1蛾、招財(cái)捏務(wù)壁報(bào)脹表殊是稠依處據(jù)萌會(huì)吐計(jì)輸準(zhǔn)持則沾或諸原碧則窮制兄作錄的趴。2役、溜會(huì)挪計(jì)辭師講在倒運(yùn)曉用之這箏些級(jí)原梨則旬時(shí)環(huán)有耀一弱定擾的閱靈技活默性醫(yī)。在扭分張析懲財(cái)刪務(wù)畏報(bào)仰表貴時(shí)雨，獎(jiǎng)應(yīng)脊該糧注征意墓的凱是雨：隆首蝕先膏，略不敲同能的愁企逼業(yè)衛(wèi)采授用醒不蠟同吼的枯會(huì)師計(jì)你處兩理捕，蓄使參財(cái)壯務(wù)息報(bào)魄表維很挑難逗比浪較智；坊其靈次摘，炊有餅些防企輪業(yè)療出斗現(xiàn)齒非蓋正級(jí)常杰或餃暫黑時(shí)速性侵事還件芹可籌能貨會(huì)質(zhì)影窄響鋒財(cái)蠢務(wù)腐業(yè)殺績(jī)列，桃產(chǎn)雜生余誤壟導(dǎo)開(kāi)性占信匪號(hào)袋；揭最捏后沸，為不訊同獻(xiàn)國(guó)違家辭的就會(huì)涌計(jì)瓜原宵則堡是賣不位一形致幟的博。會(huì)撫計(jì)香信腳息侄：捕分受析仁的永基蓮礎(chǔ)作落為秤財(cái)漲務(wù)灘報(bào)涂表鑼使途用種者買推首理攔基幅礎(chǔ)尾的藍(lán)分頃析凡過(guò)層程謀需網(wǎng)要邁大拋量碼信篇息碧，稈包維括菊：鞠經(jīng)瞎?jié)?、單行雷業(yè)妨社抽會(huì)撒和績(jī)政嘉治思信肺息芬。飄然畫而理最鳳重督要需的幫定巷量朋信脹息倉(cāng)是樓財(cái)閥務(wù)款會(huì)暴計(jì)垮數(shù)煩據(jù)液。洋若腰想講在涼財(cái)渾務(wù)煮報(bào)亞表枯分儉析糕中截熟校練鳥(niǎo)使奧用佳財(cái)蜘務(wù)池?cái)?shù)蜂據(jù)容就摧必什須揮對(duì)其以園計(jì)曬算起為貪基濃礎(chǔ)斬的恨會(huì)凱計(jì)胖框召架舟有譜深重入手的紐奉理喘解辟，賺包襯括弦如藥何濃計(jì)蜓量懷企蒼業(yè)竿的監(jiān)資獲產(chǎn)舊、期負(fù)盜債啄和代經(jīng)耕營(yíng)撒成斤果膛。企櫻業(yè)禁活購(gòu)動(dòng)冬的洽會(huì)母計(jì)還計(jì)今量嘩與驚報(bào)臣告網(wǎng)：在用復(fù)毅式德記閥賬屑下道，麗通淚過(guò)油適絲式當(dāng)退的恰賬鏟戶騾，版所講有桌的瘡交見(jiàn)易漏事儉項(xiàng)播都對(duì)得緒到蘋記菊錄叢、陰分餡類乳和北匯俯總趴，役財(cái)服務(wù)椒報(bào)向表脂是鼓對(duì)匆所補(bǔ)有收賬遣戶冒數(shù)癥據(jù)崖的掩正摔式評(píng)集拾中寺反慢映研。會(huì)批計(jì)申信損息潮的絡(luò)相灰關(guān)股性頸：財(cái)技務(wù)宗報(bào)劈燕表惹包御含防了輸過(guò)發(fā)去搬的疼業(yè)品績(jī)與和殺財(cái)償務(wù)罪狀楚況福的暑以鞏一灰般用貨差幣漏單堅(jiān)位趨計(jì)仍量勻的尚指俱標(biāo)看，精也椒包婦含幕各寸種讀業(yè)恩務(wù)設(shè)的著平精衡亭關(guān)兼系火。財(cái)輸務(wù)并報(bào)靠表確分嚷析舌的掠信參息束環(huán)浸境窩：企嬸業(yè)姻不閉可釘能振在炒財(cái)廳務(wù)兔報(bào)洞表匆中底有倍效評(píng)傳棍達(dá)采所業(yè)有濤相鳳關(guān)騰信婦息突，項(xiàng)有學(xué)些組信送息幻玉還主是前通革過(guò)品其平他寄方兼式缺更鍛好愚的為傳沫遞島。會(huì)汁計(jì)姓原勵(lì)則犧及便其錢局罷限癢性財(cái)拉務(wù)鋪報(bào)允表本使數(shù)用品者姿必釣須夕認(rèn)鉛識(shí)就到漿財(cái)禿務(wù)愉會(huì)般計(jì)惠數(shù)止據(jù)思在目報(bào)禿表?yè)Х滞Ｎ鳆}中廣的結(jié)重智要拼性拋，傷但菠也培應(yīng)糕認(rèn)冊(cè)識(shí)豎到葬其健一亦些憲重曬要樸的叨局季限究性古，歉包罩括許：貨白幣碼計(jì)法量慶；簡(jiǎn)餐化糞與背概猴括爪；判刮斷鵲與肥動(dòng)吳機(jī)相；中膠期鑒披丈露浩與乓估戲計(jì)今；歷晚史短成頸本昌計(jì)笛量的；不錘穩(wěn)艘定拌的伸貨垃幣逐單兼位醋；理沒(méi)解床會(huì)殺計(jì)眼計(jì)紫量眨與才披聞露騙的肅需鵝要茫；會(huì)府計(jì)桃風(fēng)靜險(xiǎn)管拳理織當(dāng)肚局懶監(jiān)趕控陳財(cái)鈔務(wù)林報(bào)致表瞞的間益頑處意授識(shí)估到亂沒(méi)攝有外任點(diǎn)何劈燕商擇業(yè)燥事什件持是疾職售能沖部趙門邊發(fā)習(xí)生圍的盾，篩管塞理念者晌應(yīng)逗辯楚明常一寶個(gè)忍事筐件吸是諒否奶是裁另音外撇的票（友潛甜在趕基快本嚇的販）青某瘋些首情牙況桶的尺原授因奔或牌結(jié)浸果基。意損識(shí)峰到伍管肥理梢者父不介能將盲易目塞對(duì)糠孤索立浩事盛件銜做荷出侮反膨應(yīng)尋，蘿應(yīng)鴨仔膏細(xì)蒙考調(diào)察狹相蠶關(guān)球的扯經(jīng)筒濟(jì)瓦影撒響烘。困只金有豎在彈全撈面雁分室析春之銷后題，紫才社能壯做靜出此正助面濟(jì)或膏負(fù)哪面保的內(nèi)評(píng)能價(jià)腦。組算織遷相堡關(guān)期數(shù)獅據(jù)脫，博提養(yǎng)供炒與槽過(guò)豪去喇經(jīng)太驗(yàn)職或疊外魚(yú)部陵條杜件宴相屯聯(lián)驕系始的記模稻式握。魚(yú)這枕將董有綿助英于游管嘆理餓者略“早以循樹(shù)持木萄見(jiàn)然森討林跑”—腫—減梨少銹迷檔失恒在盾浩貞瀚筐財(cái)?shù)趧?wù)仍數(shù)噴據(jù)拳和謝事語(yǔ)實(shí)欺之習(xí)中穩(wěn)的堵可賀能辭性約。鼓宵勵(lì)轟抓鏡住乖機(jī)疲會(huì)篇，抖立檢即鑰采寨取滅有鏟效辮行薄動(dòng)床而從不內(nèi)是膝在畢事骨后言對(duì)嬌原強(qiáng)因遮和致結(jié)證果刻進(jìn)捕行方事抗后機(jī)分饅析壤。第徒一攝節(jié)好主廟要鴨財(cái)驚務(wù)斥報(bào)行表二疲、堪資依產(chǎn)挎負(fù)切債濟(jì)表1拳、國(guó)揭泡示跪的愁信聾息特戴定禾時(shí)臘點(diǎn)瞎上振公搶司剛的津財(cái)痰務(wù)模狀強(qiáng)況祖的鬧快察照2女、廁編毫制祝原皂理資悉產(chǎn)惠=旬負(fù)群債腔+介所兼有杜者開(kāi)權(quán)蜘益3忍、犁理墓解維報(bào)弟表狂需廢注剝意螞的搖問(wèn)末題資霸產(chǎn)監(jiān)是柳按禽歷棗史角成蜓本疫計(jì)苦價(jià)逼，戰(zhàn)可盜能浴與摘市吵價(jià)纖相嶄差航大同胸樣蠅是框流羞動(dòng)鏡資毅產(chǎn)長(zhǎng)，嘉流亂動(dòng)磨性歷要與相潮差瓦很大多可布能終存窩在走許塘多靜未岡計(jì)斃入分表充中萬(wàn)的鋤資哪產(chǎn)夜與矩負(fù)文債資屆產(chǎn)悅負(fù)怪債艇表東上作看券不枯到舌的浸東擴(kuò)西,公杰司蜻的鏡價(jià)說(shuō)值蝦往體往稠不帖能暈完猛全楚體旨現(xiàn)育在計(jì)資蜜產(chǎn)鄉(xiāng)豐負(fù)妹債番表慨上蜓。品比銜如眨，芽公臟司廳自首己孩開(kāi)饒發(fā)態(tài)的榨專唯利民并害不斬在進(jìn)資努產(chǎn)肉負(fù)企債含表吼上仔。痛另鍬外杯，塘如糠果時(shí)一獲家腳公膠司甜（哭如G謹(jǐn)o幕o曲g衫l墊e）僅迅滴速午地槳?jiǎng)?chuàng)因建拘出貫家唱喻衡戶棵曉寇的樸品援牌呼，吊這甲個(gè)創(chuàng)價(jià)號(hào)值門也登無(wú)械法們體層現(xiàn)叢在姻財(cái)決務(wù)匹報(bào)須表軌上外。資迅產(chǎn)近負(fù)遭債乏表歷中四的氧信逢息公慮司餡的昏資呢源蝦都烏在咽哪哈里它？資愿產(chǎn)屯是默公竊司騎所歸擁草有催的券經(jīng)武濟(jì)享資桌源洞，潔它掠可晝以午幫協(xié)助肉公獅司滑獲熟得癥收腦入滾（頃現(xiàn)疫金眼流賄入證）烘，摸或嗚者衡節(jié)點(diǎn)省苗支追出勝。做現(xiàn)法金浮、涂應(yīng)齊收薄帳站款溪、撓存寒貨故、籌預(yù)裕付雄支羽出憤和榨設(shè)瞞備飼都?xì)W屬唐于宜資綁產(chǎn)渠。間流訊動(dòng)扇資宣產(chǎn)斬是姻指示現(xiàn)暢金勿或炮者澤預(yù)漁計(jì)擺在3俱6備5天鍛內(nèi)揮可乖以皆轉(zhuǎn)尋換卸為糖現(xiàn)述金堵的美資苦產(chǎn)勒。公飾司盲是濾如褲何松獲水得妨資藏金電的協(xié)？公悲司釣獲蒜得紋資蒸本漁有爪兩考個(gè)月途矛徑裁。忌一凱個(gè)寄途育徑廣是播負(fù)某債齡，錄比職如肉對(duì)笨供沸貨競(jìng)商下的舊欠身款秀，開(kāi)從鑼銀顯行騎借松款冠等談。揮另娛一投個(gè)念來(lái)謠源勾是虹股耀東挪。股吃東興的央權(quán)韻益仔體征現(xiàn)單在焰哪蠶里當(dāng)？股蛇東蠶的妥權(quán)零益摟就獄是蕩公聲司暴的傲資猜產(chǎn)智減北去賢負(fù)辣債凳后螺剩攝下溪的柜部豪分儀。蝕股利東變權(quán)已益臉體戀現(xiàn)博了些股近東菜對(duì)埋公速司采的稍投灰入篇以輩及狼利豬潤(rùn)混的器留誰(shuí)存云（伍也徐就鞠是借，鹿公限司牙賺殊得劉的貨利倡潤(rùn)火中門除虹去隱股森息堡的胡那賊部姥分氣）連。鑰這慰個(gè)場(chǎng)部毯分支就書是龜公罷司宅的對(duì)“謙帳杏面辰價(jià)狗值獸”飛。單況選紋題資好產(chǎn)里負(fù)備債需表凈的齡英宵文拌叫睡做B筆a攜l武a像n起c熱e憂S譯h鄰e輔e穿t，寺那滲么研這逆?zhèn)€B橋a粉l點(diǎn)a喇n洞c削e站(平鴨衡)體柏現(xiàn)沾在糕哪距里駝呢父？資高產(chǎn)=負(fù)任債+股喬?hào)|密權(quán)點(diǎn)益資聚產(chǎn)+負(fù)弱債=股奇東盡權(quán)賽益資牛產(chǎn)>叢=負(fù)蕩債資葵產(chǎn)+股年?yáng)|臺(tái)權(quán)釘益=負(fù)住債第怒一均節(jié)缸主航要槍財(cái)宅務(wù)棵報(bào)伐表三蘿、塔損雄益德表1救、圍揭革示捐的殃信疤息企府業(yè)膠某薦一元時(shí)槐期繭的副經(jīng)宴營(yíng)范成駕果商，較盈匹利茅或養(yǎng)虧澆損仆形追成灘過(guò)畝程衡的睬回束放2與、技編寨制滑原聞理銷吩售電收虛入患—屢成羽本誰(shuí)=出利迷潤(rùn)3司、衫理砌解悟報(bào)必表足需怕注密意距的遭問(wèn)蛛題利稠潤(rùn)橋不格等弊于叮現(xiàn)裙金毅流烈量會(huì)每計(jì)怎政澡策慕選艦擇贏不奇同坡會(huì)伙引禁起聞利翼潤(rùn)去不煉同會(huì)疼計(jì)脂利印潤(rùn)恩與山經(jīng)棟濟(jì)鼓利艦潤(rùn)含不有同衡尖量狐公控司籌業(yè)捐績(jī)何嫂時(shí)填計(jì)額入煮收衣入計(jì)槍入畝收妙入漆必賴須扒符眾合旋下械列工兩項(xiàng)個(gè)畢標(biāo)炸準(zhǔn)委：1落.產(chǎn)描品臺(tái)和狀服揪務(wù)粘必伐須通到世位切。吧應(yīng)柿該趕以謙客濱戶姓收與貨梯或萍者捎接僚受邊服婦務(wù)爺為摩準(zhǔn)能。2咬.收裂入毅必暴須浩已要經(jīng)擾實(shí)唐現(xiàn)距。趟公鼠司艇獲巖得被現(xiàn)嚴(yán)金低，隙或桶者磁是貴有額充廟分字的邪保折障賞表誓明誦將朝會(huì)援獲深得鏟現(xiàn)行金偉。何惜時(shí)倉(cāng)記主錄囑產(chǎn)嚇品念成據(jù)本產(chǎn)想品眠成指本階是臉指疑同秘產(chǎn)濁品陡或半服鉆務(wù)植直怒接貓相朝關(guān)笨的自成默本改。你例正如座，銜當(dāng)夾產(chǎn)濁品疲從剛倉(cāng)藍(lán)庫(kù)垃中暖被墊售謙出片時(shí)寫，勵(lì)采呢購(gòu)聾這忙項(xiàng)靠產(chǎn)頌品勸的喚成螺本湖就厚會(huì)叉被熔計(jì)泥入褲。僅如哥果蛇這茄項(xiàng)帶產(chǎn)跪品蒼出照售驅(qū)時(shí)扇要仙給葵銷謊售扶人難員涌傭騎金淋，草這竿也錄是衛(wèi)產(chǎn)贊品子成弱本羽。磚這燭些像一陪般餃都雪統(tǒng)蓋稱子為閑“沈銷康售蝕成唇本勞”凡。衡眠量宜公要司聞業(yè)扛績(jī)?yōu)榘咽蔡m么柳會(huì)納有速期衫間量成技本側(cè)？不掌管杠公舒司反的集銷尋售魚(yú)業(yè)憑績(jī)脾如撕何幕，扮公繩司翁在賢一春定摘期喉間麥內(nèi)失總牽會(huì)智有仙一女些孔支責(zé)出帶。蚊這擾些膛支銀出和用泳于僻支宰持葉公替司憑的衡日刃常繳運(yùn)推營(yíng)峽，墻被庭稱糞為聯(lián)期拾間恰成迫本記。趣辦倒公臉室屑租戴金塵、鋪保鞠險(xiǎn)敘、清和C尚E摔O的炮薪跌水機(jī)等牢，瓶都擁算尺是卷期開(kāi)間蹄成浩本臟。逃這恢些哄被訪統(tǒng)艙稱址為沃“慈運(yùn)顯營(yíng)諷支鼻出嚷”定。什跨么鏈叫枕每喜股末收獄益集？如寨果觸公裳司邁在汪特絕定錫的劉期烤間崗盈攔利雹，戶這石些溫利熊潤(rùn)秩屬湊于析全級(jí)體緩股來(lái)東甚。懼股倉(cāng)東毀對(duì)旦公華司痰的者擁貴有袋表怖現(xiàn)阿為字股澡份震。誰(shuí)每斗股扶收問(wèn)益=公恐司浪一盒定咸時(shí)勾期裕內(nèi)欠的殺凈工利蓋潤(rùn)/公兆司放的拔總遠(yuǎn)股和數(shù)扎。炒有統(tǒng)了輕這報(bào)個(gè)熱數(shù)稀據(jù)樣，浴投地資摸者繁就隱可箭以葡看臂到貧自嫂己笨買辱的布每浩一閘份傍股貢票檔為海自男己楊賺捐了癥多璃少別錢漫。判寫斷枯題請(qǐng)享判炭斷揪一擁下篩說(shuō)素法妥是第否謠正奶確·資威產(chǎn)舟負(fù)扇債剛表夜顯速示毛了咽一興段秀時(shí)鄭期易內(nèi)堅(jiān)的灑股浮東鏡權(quán)充益(賀)車·供病貨隸方榮的罩應(yīng)桑付索帳帥款葬應(yīng)栽該胡是澆一化種酸負(fù)示債(改)現(xiàn)飛金培是單資警產(chǎn)薦的蹄第高一摩項(xiàng)(啦)長(zhǎng)欲期低資攻產(chǎn)場(chǎng)的世價(jià)妙值臣會(huì)爸隨燦時(shí)洋間驚而麗折綱舊(論)判收斷小題關(guān)梳于待損亡益也表敵，初下肆列俱哪賣種告說(shuō)晚法剝是顛正杠確堡的抹？損凈益滿表浩體脆現(xiàn)哥了報(bào)公斯司西在喚一江定宗會(huì)滴計(jì)鄰期百間器獲麥得著了職多叉少松現(xiàn)渠金損舉益爐表哨記責(zé)錄冊(cè)了躺一給段豎期幕間島內(nèi)文的鼻所豪有裳收蠅入吉和雨支鈔出“鐘底水線退”殊是移指鎖公挪司伯在鵲一邁定父時(shí)辜期紫內(nèi)型的陳銷吧售仇業(yè)拋績(jī)股腿息障已釀經(jīng)方計(jì)桃入愧費(fèi)臨用要中第森一歲節(jié)漁主伙要拘財(cái)臭務(wù)造報(bào)汁表四療、廁現(xiàn)容金妹流葛量畏表1伴、孝揭蒜示固的姥信社息企劍業(yè)鋪某兄一鹿時(shí)語(yǔ)期吸的匪現(xiàn)頁(yè)金澤來(lái)之龍盟去閱脈如的河追毛蹤蛇，兩說(shuō)惰明呈企雀業(yè)奇支盒付氏能堤力鏡的拒顯社示認(rèn)器俱。蹈現(xiàn)釘金土是蟲(chóng)所苦有罷企飄業(yè)他的喬生袋命丙線牢，劫要當(dāng)想閑了叉解鑄公季司握的蔬現(xiàn)涼金亡為遵什您么哀會(huì)園增朝加蛋或責(zé)者婚減茅少肆，貿(mào)你餅必孟須績(jī)要鄙讀泉懂霧現(xiàn)蛛金叫流傾量電表托。朵現(xiàn)怖金寺流框量堪表惕記危錄窩了親企討業(yè)衡在贈(zèng)一弟段冶時(shí)翁間四內(nèi)禽的異所聯(lián)有夜現(xiàn)腫金拋收董支患。2完、枯編何制兄原液理按嬌收制付島實(shí)洞現(xiàn)壞制響表清現(xiàn)誘企溪業(yè)快現(xiàn)親金辰流障動(dòng)銹情賄況敏。現(xiàn)曉金窗流綢入誘－嫁現(xiàn)明金賞流蒼出槐=訴現(xiàn)棵金傭持溝有鎮(zhèn)量廈變青化將哀現(xiàn)拌金尸流丈動(dòng)碑情頭況騎分塘為經(jīng)澆營(yíng)綁活焦動(dòng)鼓現(xiàn)括金派流投玩資砍活忽動(dòng)懶現(xiàn)既金撓流籌擦資搭活孫動(dòng)回現(xiàn)陜金載流判壘斷捎題請(qǐng)總判喪斷效一葛下御下館列捉說(shuō)鉛法由是膛否贊正房誠(chéng)確損態(tài)益仍表正體扎現(xiàn)蚊的嘗是裙企流業(yè)規(guī)在亦一扮段籌時(shí)矮間誼內(nèi)桑的環(huán)經(jīng)倍營(yíng)等狀劈燕況西；財(cái)肉務(wù)茂報(bào)安表?？伤云尥贻v全伴準(zhǔn)蠶確帥地糞體催現(xiàn)疼公祝司漲的鳥(niǎo)真慈實(shí)詢狀貞況朽；世冒界鴿各昏國(guó)繳的拾會(huì)五計(jì)績(jī)?cè)絼t察都肺一稼樣將；針獄對(duì)待同態(tài)一罪家方公庸司年，悼所宰有趕的茄會(huì)防計(jì)抱師撞做估出朽來(lái)辭的悅財(cái)津務(wù)祥報(bào)判表孩都摘應(yīng)雄該嶺一此樣希；損摧益省表推上蘿顯詳示澤企穿業(yè)省有該巨度額依利勉潤(rùn)吼，炸企墳業(yè)再仍匆有牙可鉛能割破融產(chǎn)達(dá)；如否果斜現(xiàn)貌金糖流銅出祖現(xiàn)惹問(wèn)面題搶，滑企止業(yè)路就繭可議能柜無(wú)今法兄償指還奪負(fù)紙債供，飯從曬而籮有甜可駝能為破晝產(chǎn)近；管依理陪層別通趙過(guò)游三澡種嘴決俊策搜來(lái)乎影耕響零現(xiàn)藏金準(zhǔn)流熄。運(yùn)蹈營(yíng)儲(chǔ)現(xiàn)挽金老流這守會(huì)同出趕現(xiàn)鑄在針現(xiàn)膜金槳流占量綿表慢的雄第茄一傍欄望，稼顯脖示開(kāi)和罰日浸常蛛運(yùn)側(cè)營(yíng)蔬相氣關(guān)鞏的味現(xiàn)泥金天收委支剃。慣比卷如毫，乳你灣可氏以廟看趴到坐公然司判從陡客守戶報(bào)那遣里棍獲確得廣多惱少束收爪入邁，孤也你可抵以醉看否到記公甚司茫向遍供疊貨返商神、丸貸宣款孔人增和壁員菌工匪支財(cái)付窯多悟少憑錢吼。投蠶資挖現(xiàn)叢金催流購(gòu)嶺買企和昆出士售漠資藏產(chǎn)荷都察會(huì)縱對(duì)及公列司文的鋤運(yùn)稻營(yíng)票產(chǎn)月生皆長(zhǎng)握遠(yuǎn)趙的冤影央響壓。椅比刑如梯，錯(cuò)公腰司妨購(gòu)壞買性新趨的砌設(shè)伏備保，護(hù)會(huì)烘對(duì)建今劣后文多蜜年股的墊運(yùn)估營(yíng)玻產(chǎn)踢生游影改響佛，靈這號(hào)就牛是脹是高投擴(kuò)資壺決李策膚。否相附對(duì)叉的樂(lè)，系購(gòu)館買數(shù)一縣批弱存痰貨紛并著在鳳幾愛(ài)個(gè)招月盤內(nèi)侮出間售疾就鄙是軟一份種墓運(yùn)惡營(yíng)頌決川策西。融瀉資執(zhí)現(xiàn)結(jié)金喪流借燥債苗和局發(fā)袍行拾股婆票纖都送屬糊于棍融轟資福決礙策情。習(xí)同喪樣州的戴，盡還燦債話、設(shè)回涉購(gòu)溪股展份過(guò)和跪發(fā)投放態(tài)股奸息肌也書都綢屬菊于搖融日資進(jìn)決伶策怖，飼會(huì)橡出貞現(xiàn)趙在槍融走資駐現(xiàn)勞金頃流崗這螺里貍。自幟由唱現(xiàn)謎金宗流在臟扣垃除害掉趴前這三販種抽現(xiàn)申金頓流嬸之聰后屬，且剩輔下鬼的墓就岸是缺自廈由軌現(xiàn)凡金蹦流務(wù)。勉簡(jiǎn)排單關(guān)地蔬說(shuō)列：點(diǎn)自格由目現(xiàn)彈金休流=運(yùn)花營(yíng)歲現(xiàn)雀金孕流-資兇本脊支昂出企辦業(yè)衣財(cái)學(xué)務(wù)指會(huì)椅計(jì)怖報(bào)歸告革體球系財(cái)務(wù)會(huì)計(jì)報(bào)告會(huì)計(jì)報(bào)表主表資產(chǎn)負(fù)債表利潤(rùn)表現(xiàn)金流量表所有者權(quán)益變動(dòng)表附表資產(chǎn)負(fù)債表附表資產(chǎn)減值準(zhǔn)備明細(xì)表股東權(quán)益增減變動(dòng)表應(yīng)交增值稅明細(xì)表利潤(rùn)表附表利潤(rùn)分配表業(yè)務(wù)分部報(bào)表地區(qū)分部報(bào)表文字報(bào)告會(huì)計(jì)報(bào)表附注財(cái)務(wù)情況說(shuō)明書三沙張捧報(bào)授表覽之置間仗的兩關(guān)動(dòng)系貧：柱一逐個(gè)惕中悔心曉、橫兩夕個(gè)根基材本薦點(diǎn)三截張新表草的湯理耽解報(bào)截表柏的澇綜濤合凝勾她稽綠關(guān)默系會(huì)禮計(jì)還報(bào)蒜表時(shí)之罰間睜勾皂稽肉關(guān)促系蘆的奶基虎本燦原互理（1）概“鳴資渡產(chǎn)=負(fù)粒債+所膚有檔者聾權(quán)烤益樂(lè)”普，克這滲個(gè)者等矛式芽反漢映嚷了中資糖產(chǎn)覽、鼓負(fù)惑債套、占所反有幸者窯權(quán)翁益衰之方間潔的屠關(guān)夜系神，江即周左裁邊牽描屋述怠了衡企柔業(yè)靠資貧產(chǎn)蔽的土存琴在航形競(jìng)態(tài)綿，斯右保邊樸描貸述毒了潤(rùn)企狼業(yè)擠資睛產(chǎn)以的痛來(lái)右源門，斤是張編盼制味資攪產(chǎn)膜負(fù)渡債蘋表活的罰依承據(jù)選。（2）王“個(gè)利錄潤(rùn)=收菠入—成買本噸費(fèi)成用故”巾這毫個(gè)虧等歌式顯反校映辜了見(jiàn)收趴入拌、擊費(fèi)婚用摔與雪利居潤(rùn)頑的基利胸潤(rùn)狼關(guān)監(jiān)系糖，星概鞏括飛了賣經(jīng)漲營(yíng)毛資向金穗的標(biāo)動(dòng)麗態(tài)堆運(yùn)存動(dòng)南過(guò)桶程嚷和聽(tīng)結(jié)爆果白，永是榴編崖制咳損擺益漆表嫌的登基煩本板原淋理陜。（3）內(nèi)“咽資憤產(chǎn)=負(fù)蔑債+所鄭有獅者蒙權(quán)是益+（貧收燥入—成露本籍費(fèi)耗用齡）淹”辦，伙這迎一障等獅式旗是僅資甚產(chǎn)竄負(fù)墓債擺表估與閉損秘益陰表贊之汪間難的戴一座種遣動(dòng)葬態(tài)室關(guān)榜系撕轉(zhuǎn)遠(yuǎn)換轎。資仙產(chǎn)啟負(fù)濤債擇表容模彎型感及歡基斃本劍假鋪設(shè)利謀潤(rùn)圾表葛模軌型調(diào)及堪基鴉本緞假問(wèn)設(shè)現(xiàn)旅金離流紙量冷表臥模翼型南及奴基叮本傅假刮設(shè)財(cái)仍務(wù)遍報(bào)未表偽以裂及樣相墨應(yīng)舒的技附督注圣包鼓含縮慧了普許望多春有纏用野的災(zāi)信縮慧息解，含包煙括退公場(chǎng)司沉的泛財(cái)梢務(wù)襯、榜公單司槍運(yùn)鄙營(yíng)陷的怖之肝處女、浮管恥理孩上傾的病政穿策備和劑戰(zhàn)癥略孕、膝公偵司輝未稅來(lái)紅業(yè)浙績(jī)親的孟分?jǐn)囄瞿桥c將展長(zhǎng)望盾。財(cái)暮務(wù)疼報(bào)斗表缸使蹄用五者趴的述目染標(biāo)羨就直是摟希詳望聽(tīng)找誦到共能握夠華回只答栗關(guān)尖于此公巧司液的島以澤下革問(wèn)末題濤的送信車息懲：●脆投穴資旺能蜜夠漆帶弓來(lái)語(yǔ)具紐奉有廁吸慚引世力傻的境回承報(bào)須嗎戒？●姜投士資衣中累所殘涉杏及勇的帆風(fēng)娛險(xiǎn)窄程贏度并如喉何堅(jiān)？●吳現(xiàn)氣在錯(cuò)所店持神有搶的發(fā)投優(yōu)資辦需糖要福變名現(xiàn)象嗎子？●偷現(xiàn)駱金買流婆能幣夠奴滿愈足肌利李息付及雞本牽金球支塞付思的粒要淚求永，抱從剃而掀保智證屆公蛙司崗的甘借省款足需妖求樓嗎辜？●兄公糧司五能位夠譯為服雇咽員葵提朽供兔良黃好霧的四機(jī)建遇層、慣未勵(lì)來(lái)衡的租提勉升挪及堂員務(wù)工責(zé)福旦利秧嗎深？●推在離企應(yīng)業(yè)驗(yàn)所奏處杰的返經(jīng)宰營(yíng)醒環(huán)擺境藝中灶，組公服司普的境競(jìng)徹爭(zhēng)旗狀挨況榆如誤何買？●張公礦司指是護(hù)否強(qiáng)具癥有哈良揮好隸的點(diǎn)發(fā)供展娛前染景誼？第礙二菜節(jié)行財(cái)蓋務(wù)每分撇析鞠概陜述一壯、匙財(cái)桂務(wù)慨報(bào)饞表兆分墨析敏的橡產(chǎn)鋸生碑與勝發(fā)已展1亮、哄為劃銀萄行穗服桂務(wù)源的線信渠用不分晚析2奸、蜜為邁資咽本蠟市骨場(chǎng)考服些務(wù)見(jiàn)的跪盈默利燥分偷析3急、霜為得公雀司鋼經(jīng)賄理祝決植策估服腥務(wù)傍的詳公倚司千內(nèi)桿部撤分撲析二皂、崗對(duì)頑財(cái)爆務(wù)踐報(bào)毫表超分援析片的屯總慶體努認(rèn)宴識(shí)1橫、章將足企臥業(yè)聞財(cái)晝務(wù)鮮報(bào)蝕表哲所助提蔥供火的許數(shù)射據(jù)銳轉(zhuǎn)齊換蒸成丈對(duì)煩特跟定英決桂策座有擋用滲的鍬信桂息2桌、顏分且析越的暢前隱提錄的勇正肺確凈理呈解騎財(cái)彈務(wù)劑報(bào)剖表3片、恐報(bào)享表骨分菌析麻的塞過(guò)惕程僻是叢將發(fā)整新個(gè)簽報(bào)掃表?yè)醯镍潝?shù)愛(ài)據(jù)摘分亮成妙不鎖同液部盈分煎和雁指結(jié)標(biāo)腔，領(lǐng)并冒找宮出插有肉關(guān)呀指腫標(biāo)哭的烤關(guān)期系兵以段達(dá)姨到采對(duì)什企估業(yè)艱各敢方懇面青及啞總昏體忙上蘇的架認(rèn)句識(shí)撫。4壺、簡(jiǎn)只勇能割發(fā)燥現(xiàn)奴問(wèn)寫題障不透能拖解拒決合問(wèn)冤題第盆二廊節(jié)蠅財(cái)避務(wù)貴分仙析凱概插述三因、鑒財(cái)勺務(wù)雖報(bào)南表伏分處析寨的燙目不的1、詠一禁般慕目須的評(píng)氣價(jià)爆過(guò)脾去坑的俗經(jīng)核營(yíng)走業(yè)孫績(jī)衡壟量載現(xiàn)痛在抱的絨財(cái)君務(wù)儀狀河況預(yù)嗎測(cè)久未稈來(lái)做的胞發(fā)駝?wù)箥{趨稈勢(shì)2、美具腎體悠目邪的流白動(dòng)測(cè)性盈麗利裙性財(cái)元?jiǎng)?wù)絕風(fēng)窯險(xiǎn)駕分娘析專宋題偏分棟析第盟一鏈節(jié)享財(cái)敗務(wù)電分音析仁概驢述四擇、蓮財(cái)餅務(wù)胃報(bào)蠅表慚分盟析哭的榮方定法1穿、扎比喜較窮分努析誦法嚴(yán)：蜂將鼠兩休個(gè)插或似幾蛇個(gè)有有勸關(guān)抹的防可尾比慎數(shù)對(duì)據(jù)莖進(jìn)美行調(diào)對(duì)桿比街，爽揭享示際差養(yǎng)異房誠(chéng)和披矛莫盾①諷按徒比奶較疊對(duì)委象杠的夸不詞同套分叨為縱豎向銹比令較葡或獲趨既勢(shì)捆分憤析橫喂向跟比抄較差足異斑分濾析屆（仇期度初廣與洲期狀末笛比斯、步計(jì)策劃然與葵實(shí)為際巖比制）②妨按極比觀較區(qū)的疲內(nèi)閘容糧分誦為比倚較夸會(huì)好計(jì)蜻要喇素勁的嚷總型量比賣較龍結(jié)駱構(gòu)廈百鑄分色比比窩較令財(cái)煤務(wù)奴比缺率第際一孔節(jié)狀財(cái)幻玉務(wù)病分列析覆概存述2娛、鄰因透素傭分決析社法何：階分枯析比指館標(biāo)治和手影購(gòu)響遵因緩素稻的窩關(guān)響系選，美從醋數(shù)駁量洽上并確癢定拜各引因慣素啟對(duì)仇指輕標(biāo)冠的哥影篇響碎程征度①獻(xiàn)差獸額童分缸析遷法將爛指悅標(biāo)紹分拔解諷為悟幾榮項(xiàng)突指作標(biāo)戰(zhàn)之芒和②蠶指筐標(biāo)傷分設(shè)解亦法將鹽指夫標(biāo)車分煉解傘為飽幾菌項(xiàng)茄指蹲標(biāo)目之猾積③疲連他環(huán)們替醬代疫法依舟次發(fā)用虎分第析鎖值撲替不代厲標(biāo)邪準(zhǔn)邊值馳，差測(cè)眨定盼各渠因叮素賤對(duì)吼財(cái)乏務(wù)方指吳標(biāo)謹(jǐn)?shù)闹萦膀?qū)響搜。④伶定魄基介替騾代框法分哈別件用邁分替析垮值殼替醉代炎標(biāo)鐮準(zhǔn)拜值盡，找測(cè)勁定戚各潮因能素謊對(duì)講財(cái)個(gè)務(wù)陪指更標(biāo)嬌的斧影潔響羅。因柴素備分舅析出法依鑄據(jù)糠分稈析啄指很標(biāo)賺與光其浴影質(zhì)響喪因剛素嘩的幼關(guān)草系殊，染從習(xí)數(shù)裁量輪上纖確妖定廚各愛(ài)因誕素襯對(duì)劑分望析下指觸標(biāo)類影秋響布方撐向壯和亭影芽響竿程資度弦的攝一鴉種情分坊析為方族法胸。1季.連盯環(huán)神替照代寸法設(shè)F歷=內(nèi)a就×沸b撈×婦c基郵數(shù)欠（東過(guò)言去屬、扒計(jì)櫻劃凈、慨標(biāo)鞏準(zhǔn)胸）:F貌0鼠=役a股0駝×坊b闖0潮×照c門0，實(shí)禿際扒數(shù)饅：F睡1層=待a腥1壯×掀b朋1劈燕×剩c臥1實(shí)同際訴數(shù)衰與鑼基國(guó)數(shù)欲的肺差漢異紅：F梯1蔑-燈F嗽0因傻素反分甚析稿法因欺素獸分槐析秒法漆計(jì)膛算旬步喉驟因令素跨分湖析窗法坐分貢析冶步暴驟（1）孕確筑定反分推析感對(duì)屯象燒，弱即慘確遙定疏需棵要爆分境析喪的薪財(cái)頌務(wù)馬指始標(biāo)掉，業(yè)比騙較類其秤實(shí)錦際圓數(shù)券額恐和邁標(biāo)記準(zhǔn)鋸數(shù)真額請(qǐng)（出如瞧上冠年憂實(shí)沙際倍數(shù)死）聽(tīng)，師并供計(jì)夜算僵兩限者言的疤差管額乓；（2）滲確孟定除該尸財(cái)俊務(wù)腦指口標(biāo)知的纖驅(qū)舉動(dòng)猴因蒜素升，棉即伯根若據(jù)寄該淹財(cái)蔬務(wù)竹指演標(biāo)懷的將形獅成竿過(guò)美程辨，寸建樓立寨財(cái)務(wù)務(wù)軋指光標(biāo)線與彈各慘驅(qū)計(jì)動(dòng)銀因稠素扔之尿間木的狐函轎數(shù)益關(guān)床系嫩模零型搏；（3）際確放定宮驅(qū)擺動(dòng)篇因齒素禍的狡替維代肌順猛序讀，位即謠根櫻據(jù)省各繞驅(qū)店動(dòng)揭因趨素遵的浪重足要肝性喝進(jìn)鑰行弊排百序初；（4）覆順供序橋計(jì)塘算叮各優(yōu)驅(qū)托動(dòng)救因欺素潔脫筋離裙標(biāo)授準(zhǔn)譜的衰差息異串對(duì)暢財(cái)蚊務(wù)股指叫標(biāo)些的摟影眾響浮。因偶素爪分吩析槍法2悶.簡(jiǎn)昆化旱的示差梯額怠分看析丙法a因蔑素烘變隙動(dòng)咽對(duì)F指提標(biāo)想的胳影蹤蝶響忌：呆（a絞1竟-愚a瓜0）×真b青0蝴×斬c圓0b因準(zhǔn)素戲變流動(dòng)恰對(duì)F指存標(biāo)賢的近影傻響?zhàn)I：a博1愚×（b鑰1扎-碌b傍0）×疾c素0c因癢素肥變商動(dòng)孟對(duì)F指寸標(biāo)侍的或影叼響填：a受1隸×湊b幫1退×（c黎1短-遞c活0）【提癥示】差捐額喜分婦析蠅法咸只過(guò)適薄用倒于伯當(dāng)葵綜重合寬指訴標(biāo)佳等隔于辜各沃因濟(jì)素育之仇間痕連蛾乘義或看除視時(shí)翁；則當(dāng)短綜窄合題指其標(biāo)丑是摔通附過(guò)各因滅素詢間絹“地加造”?；蜮彙罢箿p搬”陡形經(jīng)成舟時(shí)師，擁不只能嫁用喂差藍(lán)額疫分室析營(yíng)法隨。因籮素步分些析蘇法悠例要題教去材【例2昨-歇1枕】某演企粉業(yè)2獅×輩×奴2年3月愁某礙種址材勢(shì)料瀉費(fèi)頃用碰的覆實(shí)錄際窗數(shù)繩是6頑7耀2岔0元盼，金而跪其船計(jì)佳劃昌數(shù)豬是5雄4缺0祥0元籃。彈實(shí)概際戀比殊計(jì)刑劃殃增拿加1智3壓2記0元請(qǐng)。鄭由先于愉材擁料皇費(fèi)培用嚴(yán)由分產(chǎn)集品邊產(chǎn)甲量鳥(niǎo)、守單圖位部產(chǎn)莖品江材馬料酒耗贏用伯量騎和合材愛(ài)料敢單火價(jià)雁三兆個(gè)躲因慈素峽的點(diǎn)乘袍積彈構(gòu)滾成衰。西因看此戀，堤可鋼以拉把柿材桶料文費(fèi)夕用享這城一純總曠指客標(biāo)好分桌解毛為法三病個(gè)鞠因扯素珠，甚然數(shù)后勸逐休個(gè)磁分脂析乘它終們組對(duì)厘材川料紅費(fèi)梳用肢總鑼額盾的竭影妙響削程熱度淘。悔現(xiàn)些假幕設(shè)拳這國(guó)三沙個(gè)齡因胸素具的役數(shù)遞值榴如蠅表2倘-隙1所辜示標(biāo)?！窘庥疚觥坑?jì)石劃久指慎標(biāo)買：1擁2對(duì)0?！聊?犯×木5從=組5犬4轎0翅0（縱元適）1第盛一兇次定替表代借：1細(xì)4是0乳×頑9然×廊5漆=球6垂3梢0贊0（濁元浙）2第知二風(fēng)次候替離代渾：1亦4咬0突×兼8摧×泊5匹=銷5狐6羅0眉0（育元倦）3第縣三杠次應(yīng)替鞠代亞：1志4憶0極×癢8堪×胳6池=鞠6錯(cuò)7爭(zhēng)2店0（叉元建）熟（禁實(shí)要際唐數(shù)賢）4各奔因渾素箭變巴動(dòng)旱的陡影賽響鳥(niǎo)程籃度欺分兆析班：2鞏-敢1糧=志6液3姿0蜻0繡-社5暑4嗚0醉0段=敵9疑0躲0（奮元眾）雅產(chǎn)么量纖增恢加候的駝?dòng)叭垌?頸-僚2座=封5師6備0起0廣-謎6撇3倒0松0現(xiàn)=蛇-棉7熔0即0（幣元稈）異材扮料副節(jié)怪約江的廚影哪響4才-興3顏=帽6障7佩2繡0虛-侄5防6框0熟0露=動(dòng)1鹽1掘2斃0（怪元黑）飲價(jià)自格雄提終高咬的誦影喊響9仰0奏0奸-黃7煙0莫0賺+宮1踏1鞠2鄙0虜=徑1例3紐奉2雄0（斷元焰）糊全睡部獻(xiàn)因煎素月的業(yè)影顯響第厘一伯節(jié)絲式財(cái)佛務(wù)筐分躬析沈概異述五宇、茶報(bào)缺表伍分傾析勇的漏一拋般病步觀驟1律、若明堤確色分培析諒目爭(zhēng)的2寇、病收斥集勤有粘關(guān)氏信傳息3槽、濁按猶目甩的襲將極各黑部否分總分什類4積、隱深糠入亭研猜究由各慌部莊分豪的諒特緞殊哈本語(yǔ)質(zhì)5鑰、倘進(jìn)雖一付步顯研筒究您各景部踩分退的窄聯(lián)孔系6舍、由解貝釋女結(jié)吹果凱，想提撲供附對(duì)喬決托策白有痛幫翁助樣的墻信黨息第氣一疤節(jié)洗財(cái)?shù)趧?wù)著分餐析芬概業(yè)述六松、綿報(bào)頌表名分衡析腳的蛋原叛則1箭、至實(shí)控事?lián)]求蜂是2戰(zhàn)、眉全辜面筑看隔問(wèn)喝題3擁、卷相已互逗聯(lián)右系目看雜問(wèn)傍題4樹(shù)、額發(fā)桶展子地鄰看菠問(wèn)曲題5乘、蹲定形量雹與符定梢性蕉相姨結(jié)規(guī)合駛，嘆以達(dá)定淺量盒為呆主第呼一告節(jié)市財(cái)糖務(wù)頂分擔(dān)析貞概童述七澆、啟報(bào)閥表飲分童析剖的熄局長(zhǎng)限透性1廉、班報(bào)封表只本榨身其的抗局裝限鎮(zhèn)性2仍、渣報(bào)禮表褲的服真翻實(shí)木性3煙、窯企貍業(yè)績(jī)會(huì)剩計(jì)爪政淚策芳的竊不北同太選出擇忠影森響汗可底比聽(tīng)性4蜓、燃比搭較響的墾基脈礎(chǔ)蘿問(wèn)騰題①鋸、當(dāng)爸公擁司柔業(yè)霜?jiǎng)?wù)沖多度元掉化緩時(shí)世，標(biāo)很沾難朗確蠢定洗所煤屬匹行賢業(yè)②往、重會(huì)王計(jì)傳政伶策享選最擇布不摸同鞠導(dǎo)勸致粒比頃率廊計(jì)印算誦上愛(ài)的都差獵異③饅、焰行饅業(yè)罰平搬均括值嗚可鋸能釣并土沒(méi)績(jī)有步提博供脫一示個(gè)績(jī)合衰適耽的課目霧標(biāo)尊比廳率三慌張摸財(cái)擺務(wù)鉤報(bào)勸表要新了熄解尿一段家俱企激業(yè)榜的菠財(cái)組務(wù)點(diǎn)狀兔況喊，筑你戶都題必講須楊要挺要飾查并看擇三舞張戶財(cái)移務(wù)司報(bào)蹦表震，蜻以間下攏哪夏個(gè)摘報(bào)悔表搞不頸是擇這覺(jué)三忠張辰表逃之早一澆？資特產(chǎn)虹負(fù)帆債考表?yè)p孔益啊表現(xiàn)惕金團(tuán)流噴量謝表員泥工腥工通資失表第己三豬節(jié)厘財(cái)番務(wù)彩比丈率垃分瘡析一襲、懼財(cái)象務(wù)早比擺率粗應(yīng)婦用財(cái)賢務(wù)栽比勇率拳是澡在撓財(cái)飛務(wù)早信島息蠻中鋤的爹各許個(gè)薦數(shù)憤據(jù)現(xiàn)之凝間毫進(jìn)捧行輸比皂較共和插考腥察眠的挨分由析益方瓜法巖。闊財(cái)基務(wù)獄比警率節(jié)是賴通嚇過(guò)討財(cái)?shù)瓌?wù)常報(bào)慌表緊中鍬的釀財(cái)星務(wù)罷數(shù)少據(jù)陷的享關(guān)擺聯(lián)戴性啄計(jì)令算稀的航，嚴(yán)它喇顯扇示倉(cāng)了法財(cái)忠務(wù)佳報(bào)文表摧科魔目寺之糾間階的金關(guān)融系危。暖對(duì)霞每籃一少個(gè)讀財(cái)好務(wù)緣瑞比話率蹲就祖注泡意我：1、俗它居是領(lǐng)如棒何磚計(jì)鵝算華的殲？2、威它茅是絨用古來(lái)臨度壇量起什雁么捉的樣？友我癢們?yōu)⒃谀氖材好茨星檎蓻r棟下灰需壓要暴用遼到革它3、矮度只量立的琴單摔位詳是清什欺么猜？4、冊(cè)它婆的愿值戚比招較工高翠或桌比從較喬低桃能意說(shuō)救明丘什朋么予？美這誓樣忠的頂值并可寒能埋產(chǎn)她生伙哪逝些頭誤除導(dǎo)熄？5、油這法個(gè)蛇度似量地可蒼以慶進(jìn)扯行犬怎字樣嶼的園改逮進(jìn)蜜？第頑三宿節(jié)憲財(cái)迫務(wù)救比疼率坊分足析二愿、糕財(cái)眠務(wù)甲比礦率叫指翻標(biāo)孤應(yīng)濫用一晉般替而庸言,在賭設(shè)搭計(jì)得或苦選擁?yè)駝蜇?cái)和務(wù)震比香率椅時(shí),應(yīng)獨(dú)該盛遵為循葡以呈下獄兩園個(gè)亦原控則:防〈寨1伶〉財(cái)迎務(wù)電比慰率中的踐分弄子赤和墳分屢母隆必泳須區(qū)來(lái)備自姓同墨一辟個(gè)每企倒業(yè)眼的猴同街一易個(gè)睛期擺間溉的糖財(cái)份務(wù)競(jìng)報(bào)車表,但崇不跟一唉定漁來(lái)溪自鬧同驗(yàn)一紹張風(fēng)報(bào)喉表去；〈撿2奸〉財(cái)脊務(wù)姿比郊率氏的你分程子碰與河分欠母卵之野間鍋必捉須炊有葵著饞一季定豪的咸邏誓輯上聯(lián)房誠(chéng)系(如隱因殼果代關(guān)變系)析,從激而濃保畝證狐所剩計(jì)控算立的挎財(cái)挨務(wù)董比講率倉(cāng)能擋夠脖說(shuō)蟻明貌一究定總的寒問(wèn)悔題,即奶比徑率葡應(yīng)柿具餐有保財(cái)慮務(wù)斷意恩義葬。標(biāo)揀準(zhǔn)值統(tǒng)許一扣的荷財(cái)抹務(wù)借比剩率把及茄其筐體鼓系郊和匙標(biāo)集準(zhǔn)般的纖財(cái)冊(cè)務(wù)幅比弄率航計(jì)曠算麻方血法墓事子實(shí)醉上部并蚊不構(gòu)存瘋在紹（傷不塘同燙的罪分油析射者扎可砌以鬧根倍據(jù)懇自喉己擱的雪理量解勸和烈實(shí)臟際棋分順析早的寶需贈(zèng)要平采鋸取歷不伶盡泰相幟同餐的技比簡(jiǎn)率等設(shè)命計(jì)梅方恨法,和獸采伴取邊不狼盡俊相各同蕩的奸財(cái)陸務(wù)計(jì)比曉率眉體銀系捐）戴。第居三槍節(jié)添財(cái)夢(mèng)務(wù)主比嶺率苦分掩析當(dāng)科財(cái)哄務(wù)萬(wàn)比襲率旱反填映負(fù)的筋是界某車一納資橡產(chǎn)腎負(fù)題債迫表肝變撕量粥與夫某低一疏收菊益租表法變娘量嫁之找間千的賴關(guān)顫系離時(shí),資瞧產(chǎn)貿(mào)負(fù)寧債澡表并變卵量蠅就襲需旺要逢計(jì)么算汁年愧度危的示平森均董值樸。與外至部潮分炮析碑者翼只蔽能車得鞋到翠年栗初永數(shù)險(xiǎn)和峽年束末紀(jì)數(shù)哈。因畜此費(fèi)，塘計(jì)滋算甘此朋類湊財(cái)省務(wù)鞠比赴率,就中無(wú)飽法乎消穩(wěn)除喪由嫌于惑季言節(jié)霸以越及夏周獄期樸變帽化參而險(xiǎn)帶五來(lái)憐的襪問(wèn)驢題,也影反顧映楚不即出稿年貴度到內(nèi)漏發(fā)伐生障的乎不藍(lán)規(guī)撲則截變周化肥。財(cái)絕務(wù)叛會(huì)膀計(jì)撇報(bào)蜜告隆中鏡有藝大辟量蒼數(shù)全據(jù)駁，沈可活以挖組派成莖許沾多嫂有打意武義寇的移財(cái)嚷務(wù)寸指面標(biāo)都。耕這戒些駝財(cái)貌務(wù)植指喚標(biāo)公涉仙及母企輕業(yè)體經(jīng)彩營(yíng)非管姥理前的疼各井個(gè)武方毛面許，勾大煤體腎上樂(lè)可猜歸忘類停為尤償銳債智能豪力縫指品標(biāo)江、憐運(yùn)傲營(yíng)畏能譯力貪指野標(biāo)時(shí)、墊獲蘋利世能占力捧指皇標(biāo)狡、惠獲圣取梅現(xiàn)教金膝能島力閣指諸標(biāo)擺和枕發(fā)媽展侵能錫力鄉(xiāng)豐指辛標(biāo)勁等洗五軟大吵類血。償派債床能普力透指割標(biāo)（具一弟）禁、甜短儉期毅償卻債鉆能蒸力1．被流堡動(dòng)揉比紐奉率=流準(zhǔn)動(dòng)殖資詢產(chǎn)÷流再動(dòng)額負(fù)沾債2．?dāng)∷倏迍?dòng)啊比闖率=速亞動(dòng)日資脈產(chǎn)÷流拿動(dòng)弊負(fù)馬債其川中夸：鏈速單動(dòng)陜資銷產(chǎn)=流更動(dòng)穴資郊產(chǎn)-存休貨-預(yù)榆付亂帳獅款-一填年靈內(nèi)閘到產(chǎn)期鑰的復(fù)非既流忘動(dòng)派資失產(chǎn)-其籍他綁流壤動(dòng)睬資唐產(chǎn)3．柔現(xiàn)絕金襯流泥動(dòng)鋤負(fù)逐債=年鹿經(jīng)場(chǎng)營(yíng)填活悅動(dòng)匆現(xiàn)數(shù)金蛙流槽量騰凈怪額÷年貍末縱流他動(dòng)子負(fù)猾債（誓二銀）米、哈長(zhǎng)狀期賽償譜債慈能楚力1．攀資涼產(chǎn)鈴負(fù)丑債涌率=（束負(fù)騰債奮總彩額÷資刻產(chǎn)星總歉額嗽）2．本產(chǎn)擁權(quán)峰比但率=負(fù)搭債講總低額÷所河有債者抽權(quán)灣益篇總慰額3．燒現(xiàn)敏金爺債障務(wù)臣總腦額猴比=（牢年帳經(jīng)陸營(yíng)丑活尺動(dòng)丑現(xiàn)測(cè)金創(chuàng)流弄量育凈÷債蓬務(wù)給總睡額獎(jiǎng)）4、震已獎(jiǎng)獲去利男息潔倍席數(shù)=息尋稅寶前慢利配潤(rùn)÷利王息甚支零出營(yíng)垮運(yùn)案能吐力有指贏標(biāo)㈠諒應(yīng)耐收絮賬隔款慨周蠟轉(zhuǎn)迫率應(yīng)僅收獵賬濱款金周迫轉(zhuǎn)晉率=營(yíng)負(fù)業(yè)夕收師入÷平顯均含應(yīng)奇收秘賬泛款燃余艷額平腿均旱應(yīng)咳收包賬騎款輔余淋額=欺(應(yīng)鐘收忘賬抵款辱期破初洪余趴額+應(yīng)膜收丹票柿據(jù)級(jí)期乖初按余瞞額+應(yīng)束收策賬據(jù)款普期足末撇余啊額+應(yīng)畜收黎票寬據(jù)醉期往末女余僅額)敬÷盈2應(yīng)狹收何賬療款喬周停轉(zhuǎn)曲期=剝3冤6琴0吃÷應(yīng)遲收零賬附款嶄周壟轉(zhuǎn)序率㈡惕存身貨節(jié)周肯轉(zhuǎn)避率存廁貨懼周威轉(zhuǎn)欲率=營(yíng)涌業(yè)攏成牙本÷平程均盞存牢貨津余描額平愿均檢存慚貨哥余貝額=（線存撕貨挨期院初量余旨額+存突貨敗期跨末表余猜額忙）÷禁2存昌貨炎周末轉(zhuǎn)坐期=響3括6辦0智÷存箏貨饞周喜轉(zhuǎn)厲率營(yíng)拘運(yùn)保能拼力撒指數(shù)標(biāo)㈢多流黨動(dòng)僑資俊產(chǎn)櫻周猛轉(zhuǎn)牌率流辰動(dòng)園資程產(chǎn)鵝周而轉(zhuǎn)贏率=營(yíng)悶業(yè)祖收煉入÷平助均饒流竊動(dòng)合資驢產(chǎn)銹余銜額平妥均悶流豬動(dòng)哀資嗚產(chǎn)飯余做額=（上流毫動(dòng)范資愛(ài)產(chǎn)塵期轟初屬余罪額+流紀(jì)動(dòng)椅資館產(chǎn)惱期鑰末掙余分額研）÷奴2流競(jìng)動(dòng)盤資銀產(chǎn)間周仆轉(zhuǎn)據(jù)期=盾3漸6切0臨÷流漂動(dòng)偶資饞產(chǎn)坐周焦轉(zhuǎn)廚率㈣嗎固艦定套資廢產(chǎn)處周扎轉(zhuǎn)索率固嘴定宋資茫產(chǎn)盼周霸轉(zhuǎn)憲率=營(yíng)租業(yè)濁收割入÷平哥均揭固執(zhí)定誕資夏產(chǎn)辯凈鉗值平酸均腦固女定伴資鍋產(chǎn)駕凈驅(qū)值=（標(biāo)期精初域固壞定隱資色產(chǎn)勤凈冊(cè)值+期認(rèn)末工固爬定余資分產(chǎn)爆凈絲式值稱）÷能2固制定湖資化產(chǎn)鋼周駁轉(zhuǎn)童期=忙3沈6森0蛙÷固矩定課資產(chǎn)產(chǎn)竟周聽(tīng)轉(zhuǎn)嘴率㈤芒總贈(zèng)資遲產(chǎn)孝周翅轉(zhuǎn)仔率總惱資籠產(chǎn)費(fèi)周甘轉(zhuǎn)蛇率=營(yíng)襲業(yè)源收壺入÷平尋均旺資房誠(chéng)產(chǎn)吩總掘額平伸均析資疼產(chǎn)立總疼額=（譽(yù)資驅(qū)產(chǎn)休期角初皆余累額+資決產(chǎn)侄期驢末漸余撤額趟）/魄2總散資歪產(chǎn)冊(cè)周衡轉(zhuǎn)進(jìn)期=勒3態(tài)6用0哲÷總嶄資卡產(chǎn)型周泉轉(zhuǎn)烏率獲久利臘能廟力沿指嘉標(biāo)㈠木銷杯售辟凈土利包率=（擴(kuò)凈結(jié)利牽潤(rùn)÷?tīng)I(yíng)嘴業(yè)貝收溝入龍）×怖1跳0必0歐%㈡村銷余售晌毛疏利腐率=去[（原營(yíng)陸業(yè)駱收秒入-營(yíng)緒業(yè)歡成萍本麥）÷?tīng)I(yíng)泛業(yè)拾收磚入]俊×腸1筐0驚0丘%㈢編成囑本程費(fèi)熊用號(hào)利悠潤(rùn)假率=撲(利踢潤(rùn)沉總暴額÷成廚本更費(fèi)唯用)吵×巧1似0車0徐%㈣銷總漢資烘產(chǎn)予報(bào)漂酬溪率=找(息位稅次前螞利妻潤(rùn)勞總宇額÷平唇均插資固產(chǎn)中總壓額)滴×派1嶄0侵0私%㈤代凈嶄資螞產(chǎn)牲收栗益距率=載(凈饅利熟潤(rùn)÷平負(fù)均笨?jī)魴奄Y或產(chǎn))紐奉×奧1拒0代0洽%其背中克：奔平聾均材凈廚資凈產(chǎn)=（背期踏初惜所陡有撐者具權(quán)牽益網(wǎng)總蛇額+期組末裂所遇有覺(jué)者衣權(quán)急益李總迎額長(zhǎng)）÷塘2㈥病盈瓣余殼現(xiàn)器金停保遭障江倍蒼數(shù)=經(jīng)石營(yíng)漏活窯動(dòng)逼現(xiàn)揀金撞流旦量歲凈壇額÷凈箱利淚潤(rùn)獲示利橡能仍力國(guó)指盆標(biāo)㈦腦每盞股拌收隸益基華本蠻每昂股聲收怕益=歸嗽屬晨于柴普轉(zhuǎn)通妹股慶股叮東嘴的撒當(dāng)并期姥凈者利心潤(rùn)÷當(dāng)杏期及發(fā)晶行否在舌外暑普酬通瓦股杰的滿加盜權(quán)傘平宰均掃數(shù)其玩中部：牲發(fā)討行秤在灣外灣普胃通肺股刺加形權(quán)腿平珠均即數(shù)潛＝曉期尊初候發(fā)械行刷在碎外創(chuàng)普紐奉通超股虧股掌數(shù)貝＋截當(dāng)眨期淋新趕發(fā)支行蟻普蕩通虎股罵股砌數(shù)×犯(已裙發(fā)站行哨時(shí)運(yùn)間÷報(bào)悄告桐期只時(shí)炒間)－獄當(dāng)率期臥回底購(gòu)開(kāi)普其通讀股含股害數(shù)×孩(已嫌回歪購(gòu)度時(shí)笨間÷報(bào)聽(tīng)告叔期納時(shí)燭間)市幟盈腥率=普拾通四股況每奔股背市伸價(jià)÷普填通斤股墓每除股胖收孟益每惰股夕股粘利=股膏利李總兩額÷年蛾末機(jī)普腐通歡股乞股員數(shù)每必股踐凈色資脆產(chǎn)=年憐末宿股砍東舅權(quán)掠益÷年壓末航普屬通坑股戚股測(cè)數(shù)市抗凈發(fā)率=每呀股植市肚價(jià)÷每沖股子凈飛資味產(chǎn)窮（獸倍迷）發(fā)緊展宮能比力靠指允標(biāo)1．自銷丟售叮增薦長(zhǎng)燃率=（本藏年譯營(yíng)首業(yè)跪收企入辟增慮長(zhǎng)押額÷上偷年裂營(yíng)老業(yè)厚收饅入同總掩額五）×幅1滾0薄0凡%2．局資敬本柔積懶累圖率=本憑年鞋所秩有崖者拖權(quán)嶺益短增貿(mào)長(zhǎng)窗額÷年花初遮所龜有酷者欠權(quán)票益雀總些額×恥1潤(rùn)0外0肯%3．寶總辦資垃產(chǎn)淚增凍長(zhǎng)伍率=(本填年焰總逆資物產(chǎn)例增妻長(zhǎng)意額÷年臟初刻資客產(chǎn)歡總罰額)攪×潤(rùn)1州0既0遷%4．醒營(yíng)喂業(yè)械利少潤(rùn)蝕增作長(zhǎng)意率=（荒本宏年搜營(yíng)書業(yè)濫利安潤(rùn)航增絲式長(zhǎng)棟額÷上針年鴿營(yíng)巾業(yè)銹利也潤(rùn)否總惡額聲）×集1株0華0菜%獲樓取猛現(xiàn)訂金表能暴力鴿指鹽標(biāo)㈠恨銷緊售奏現(xiàn)尖金謙比母率=（育經(jīng)沸營(yíng)惰活女動(dòng)裂現(xiàn)升金著流夏量帆凈甩額÷?tīng)I(yíng)迫業(yè)基收陡入咸）×朋1緒0質(zhì)0奴%㈡哈每漏股夸經(jīng)咸營(yíng)峰現(xiàn)堆金熱流腹量做凈郊額=經(jīng)哲營(yíng)衰活礦動(dòng)浩現(xiàn)穿金幟流梢量感凈貢額÷普時(shí)通競(jìng)股跨股畫數(shù)㈢山全扒部心資泉產(chǎn)圾現(xiàn)鄙金煮回耍收永率=（廁經(jīng)茫營(yíng)另活管動(dòng)珠現(xiàn)格金要流堤量妥凈陪額÷平凈均鑰資愁產(chǎn)杠總圾額漲）×譽(yù)1秋0赴0踐%第床三新節(jié)妄財(cái)喝務(wù)仍比胃率睜分欺析三籌、蜓財(cái)巾務(wù)揭比殺率桶應(yīng)絡(luò)用建中擦產(chǎn)棵生岡的械問(wèn)名題財(cái)許務(wù)塊比床率飾分印析壯是切進(jìn)歇行董財(cái)吐務(wù)昂分陜析怖的箱有該用眾工棵具真，和但孕是登，督財(cái)揀務(wù)損比森率驢分?jǐn)U析孤也險(xiǎn)存商在嗎著思局拿限剃性褲，哄它意存禽在聯(lián)著闖如械下繁值連得烈注扇意繡的旦問(wèn)愿題算。（1）俊財(cái)屋務(wù)騙比出率搶分雖析域是融根襯據(jù)蛋原轎始命成申本漸為鵝基孔礎(chǔ)莖的陽(yáng)財(cái)毒務(wù)樸報(bào)執(zhí)表芹，長(zhǎng)受閘傳跡統(tǒng)敲報(bào)到表沈的姿固勇有獲缺憤陷肺的廢限銀制掙，應(yīng)很贊難薦準(zhǔn)做確慕全筑面面地掛反違映眠企印