企業(yè)盈利能力

第四章

企業(yè)盈利能力分析1第一節(jié)報(bào)告收益與經(jīng)濟(jì)收益2一、收益的性質(zhì)1．收益概念的發(fā)展

在歷史上，人們?cè)?jīng)并不獨(dú)立地計(jì)算收益，而是通過資產(chǎn)的盤點(diǎn)來進(jìn)行，因而收益通常是指資產(chǎn)的增加額。郭道揚(yáng)提出，在我國(guó)西漢以前，人們對(duì)盈利的認(rèn)識(shí)，處于自然盈利階段。所謂自然盈利，就是籠統(tǒng)地認(rèn)為以收抵支，多余部分即為盈利的一種觀念。3一闊、收后益鍛的叫性漆質(zhì)（裙續(xù)衛(wèi)）中辱世敞紀(jì)妖的租意懼大意利嚇海翼上踏貿(mào)以易脹，驅(qū)產(chǎn)青生偉了本劃勾分顧確躬收謊益陡和斗資潛本臣界舉限擱的增要等求合喝伙央企休業(yè)劈燕的去發(fā)主展會(huì)蝦計(jì)巴期六間撓概詢念橡的荷提潛出股降份薪有呆限站公刊司爪的胸發(fā)衰展用對(duì)雀持起續(xù)卻經(jīng)貸營(yíng)嚇、鐵資銀本育保念全厭、熱配才比形原釣則嬌的淹應(yīng)遙用漢有舌重說要扛的劫促儀進(jìn)香作柱用4一列、飾收戚益紛的艱性絲式質(zhì)嶼（湖續(xù)雖）隨傍著鼠經(jīng)撓濟(jì)情的競(jìng)發(fā)敬展飯，告對(duì)收襲益竄的帳確年認(rèn)產(chǎn)蜂生刷了贏不刮同逃的訂認(rèn)弄識(shí)碗。一吉種乏觀字點(diǎn)緊認(rèn)抖為存，便收柳益緩確黨認(rèn)昂是資變產(chǎn)運(yùn)計(jì)浙價(jià)問汽題弊，唱是潑通負(fù)過卻定巡壽期駝的翻資扛產(chǎn)離計(jì)叛價(jià)西，越將習(xí)一債定姻一擋時(shí)犬期凈尸資寄產(chǎn)增齒值陸作講為歉企弊業(yè)鉆的仿收融益殲。繡這模種議觀響點(diǎn)龜被身稱消為資血產(chǎn)岸計(jì)親價(jià)碼觀。另扣一懷種迅觀點(diǎn)點(diǎn)辣認(rèn)何為致，社收句益箱是薯在枕持似續(xù)吼經(jīng)陸營(yíng)釣前很提貨下糊收躍入爐與弱各戒種取費(fèi)桶用藥合礙理團(tuán)配毯比膝的效結(jié)樓果匙。膏這濾種屑觀樂點(diǎn)梢被降成皂為液收來入砍與謝費(fèi)梯用春的配杯比聞?dòng)^。5一昌、憂收況益糧的什性仍質(zhì)辭（巾續(xù)港）2邁．抓現(xiàn)睛代瓣會(huì)宜計(jì)墾定矛義輸?shù)耐焓毡Ｒ嬖诠珎髂辰y(tǒng)口會(huì)舅計(jì)寧中沿，婦收廣益刺通邁常堵指殺企乏業(yè)豎在柱一做個(gè)最會(huì)渡計(jì)爬期晨間鋤所鞋獲丘得琴的凈色收肺益（呆n圾e炎t饞i各n里c主o典m鈴e?。┵?gòu)，沉即款一桃個(gè)葬會(huì)釣計(jì)欄期賭間商企演業(yè)舌的嘉全判部爺收零入儲(chǔ)和該收迎益蓋超雷過米全帳部而費(fèi)充用辨和烏損拖失品的遼余滾額我守國(guó)趁《矛企撿業(yè)燒財(cái)找務(wù)另會(huì)聞?dòng)?jì)彈報(bào)申告格條武例獅》復(fù)第白十宮條番第陣三唇款鞋規(guī)喉定陸，煩“卸利乳潤(rùn)課，繼是腸指椒企賽業(yè)巡壽在雹一睛定涉會(huì)擋計(jì)壟期仆間丸的暴經(jīng)亮營(yíng)稿成柱果竭，禍包凳括縫營(yíng)遷業(yè)袖利暗潤(rùn)逢、栗利承潤(rùn)制總晴額弟和愁凈扣利愛潤(rùn)訪。燃”6一上、均收育益身的無性挨質(zhì)緊（址續(xù)角）3刑.秤收斤益植的榨性級(jí)質(zhì)收倆益和資栗本兩磨個(gè)掌截理然久不紗同臺(tái)的斑概棉念絨。從傷經(jīng)恭濟(jì)謠理釋論掀上糟講蝦，篩資惰本愉是胖指校某仔一筋個(gè)穗時(shí)椅點(diǎn)撕的械財(cái)廊富存很量，跑收躺益昂則史是受指涌某君一災(zāi)個(gè)粱時(shí)雷期引的違財(cái)貌富流柏量。作找為率財(cái)愚務(wù)剖存圍量沈的永資外本促，充必蟻須靜長(zhǎng)同久些地保谷持炊或媽維足護(hù)，而快作秩為依流該量畏的至收濾益牧，旗則可泡以在分汁配給團(tuán)投鵝資握人疏和籮債書權(quán)歐人管。7一響、券收好益吼的蚊性呆質(zhì)鞠（互續(xù)夫）財(cái)著務(wù)寬報(bào)辱告嚴(yán)的鋤主驕要姻作足用宵是乎計(jì)嬌量療和艙報(bào)傲告屋本鼻期威企霸業(yè)剩所刺獲泳得絡(luò)的輔收鴿益青和桃資各本左變?cè)苿?dòng)朵，完因啊而區(qū)墨分蔑收掙益循和事資鄙本保變嫂動(dòng)是狼非嗎常汁重霉要叫的懶。凡較是陪不拜減序損魚財(cái)宜富逐存廢量餃和殺未巧來僑財(cái)予富閑流疼量晃的鍬現(xiàn)其金提流奔量碑是資反本冤的恰收扔益（窮r恭e累t逢u部r填n酬o斤n戒c含a左p禽i嘆t升a湖l縱）掠；如揪果燃減芳少渡了炒財(cái)點(diǎn)富里存斧量尖和駐未既來浩財(cái)蛇富儉流齡量齊的擾現(xiàn)更金驕流箏量校則艇是資暮本桿的救回憂收（兔r冠e爛t付u謹(jǐn)r銹n丘o平f經(jīng)c熟a宋p遣i曠t疊a鮮l等）卵。8一馬、語(yǔ)收右益雕的需性的質(zhì)平（現(xiàn)續(xù)沖）4慚．撫收獵益鐵的宏作逐用企狼業(yè)顛收各益踢是鈴衡煤量逝企癥業(yè)經(jīng)棋營(yíng)假管術(shù)理前水先平的澤一挽個(gè)劣重紙要乒標(biāo)慰志襯。企嫂業(yè)別收漢益細(xì)大棟小物對(duì)崇于股午東投掃資沈決爭(zhēng)策嫂具梢有孔重寬要瓜影辦響育。紗企吊業(yè)培收譜益指是分孤配忘股宏利的重一亭項(xiàng)原依悶據(jù)代，汗也陣是妄分曲配同股托利講的刻最碑大肥限根度企批業(yè)夜收鋼益提是政痰府征捉稅欠和半再寒分闖配級(jí)財(cái)孟富室的箱對(duì)磁象企哄業(yè)消收猾益鎖是跨政韻府浴機(jī)始構(gòu)杰調(diào)縫查向企啟業(yè)拳產(chǎn)速品雕或洪某結(jié)一碼個(gè)危行海業(yè)酒的縱收抗益狹水債平化或踐勞慎務(wù)飯價(jià)投格搞水群平巾是捷否唱合陡理緊的麻一四種廳重橋要寫依韻據(jù)陽(yáng)。9二記、陣會(huì)創(chuàng)計(jì)貢收幼益腔概侄念傳盤統(tǒng)廈會(huì)英計(jì)中嗓的勢(shì)收機(jī)益筐概睜念嘆與經(jīng)畜濟(jì)購(gòu)學(xué)中稠收瘡益疑概司念鉆是夾兩釣個(gè)奴不洪同晚的板概恭念莫。會(huì)吧計(jì)懂收籮益媽（罰a少c伸c盾o戶u緞n據(jù)t亦i祖n混g這i正n辨c臂o蓬m僑e駛）妻概狂念郵是忘指吉本象期已制實(shí)附現(xiàn)尾收省入與按說照單歷鼓史役成猶本代計(jì)叛算侄的寫相版關(guān)識(shí)費(fèi)葬用之畢間扎的俘差逆額午。1浸0二腐、豪會(huì)徑計(jì)僚收啞益鼠概參念畝(熟續(xù)叔)1者．赴會(huì)涂計(jì)頑收援益淡的嶄特分點(diǎn)會(huì)莖計(jì)土收寄益苦依述據(jù)實(shí)握際唱發(fā)盡生的勿經(jīng)司濟(jì)葛業(yè)過務(wù)會(huì)目計(jì)暢收勤益嫩按歷火史欺成燦本原椅則彈計(jì)害列晌費(fèi)芽用會(huì)耐計(jì)備收女益涼建楊立牛在會(huì)司計(jì)帶期價(jià)間假失設(shè)炸之氏上會(huì)侄計(jì)丘收中益濱依誕據(jù)收庭入噸實(shí)礙現(xiàn)單原鬧則會(huì)上計(jì)怎收螞益樂依歸據(jù)配厘比始原什則計(jì)些量1慨12往．前會(huì)堆計(jì)脾收昌益搭概距念隙的混優(yōu)跟點(diǎn)會(huì)潛計(jì)愚收溪益投建備立睬在擱實(shí)賞際暗發(fā)買生地的施經(jīng)類濟(jì)仇業(yè)嫌務(wù)撿的袖基扭礎(chǔ)澡上蠢，破因毀而著是客曾觀躁的和可換以咳驗(yàn)埋證涂的。會(huì)探計(jì)枯收牲益眉所京依娛據(jù)妨的躍是擦收詠入昌實(shí)屢現(xiàn)惡原跌則向，傅也淡就碌是般在凡收袋益罵實(shí)嚼現(xiàn)僻之開后甜才歐確漁認(rèn)設(shè)收未益陶，喉因訊而豪符雜合穩(wěn)澤健檢原拆則會(huì)李計(jì)扔收包益僵可畏以想反復(fù)映沸企盞業(yè)殖資暫產(chǎn)楚是糠否靠完飾整堂無膽缺賽、深企完業(yè)撤資窩源斧是孟否狠得夾到卡充唐分拔利老用霞，信對(duì)霧于粗反者映屑企屋業(yè)讀主禍管珠人勞員履訊行淹會(huì)膜計(jì)蹈責(zé)愚任的編情葡況盆非蓄常拼有生用輔。二稠、敘會(huì)患計(jì)湊收序益脂概超念油(控續(xù)陳)1大23塵．倉(cāng)會(huì)蒼計(jì)極收預(yù)益理概弓念對(duì)的淹缺館點(diǎn)（矮1灣）五由耐于冷會(huì)脾計(jì)遠(yuǎn)收矮益吊概原念攏依蜻據(jù)坡收李入殃確飼認(rèn)批的界實(shí)?，F(xiàn)鉆原很則北，務(wù)從武而除導(dǎo)抓致葉損尚益界表閘上浙反朽映鞋的仍企紫業(yè)褲收糠益并守不左是插企溜業(yè)忽的經(jīng)全疾部泛收辛益。（課2崗）求在物武價(jià)阿上粱升的嘆環(huán)智境科中療，玻會(huì)喇計(jì)壇收滾益軋概啄念友是座以倘現(xiàn)巨行掃價(jià)校格根確粥認(rèn)尸收波入池，命按途歷峰史脊成漏本梯確敲認(rèn)怖費(fèi)玩用結(jié)，桂從變而浸使會(huì)得弦成塞本縣不爆能算得植到龍真蜂正紛的汽彌袖補(bǔ)沙。二愉、屈會(huì)拘計(jì)蜓收訓(xùn)益農(nóng)概核念妹(得續(xù)捏)1歪33枝．杏會(huì)夫計(jì)齒收遇益搬概文念射的動(dòng)缺作點(diǎn)（窗3占）砌由草于閉各傍年梨資們產(chǎn)執(zhí)計(jì)食價(jià)游的協(xié)混晃亂惡，及導(dǎo)倍致始各己年早度儀會(huì)扮計(jì)剩收著益鬼缺斑乏可瓦比朋性（途4杠）止由秀于且依匙賴紹歷蒜史士成洽本蓮計(jì)恢價(jià)碗，鈔使捆得琴企材業(yè)毅資撿產(chǎn)堡負(fù)獄債蜻表夜所愛反鑰映浪的資泄產(chǎn)趁價(jià)屆值失醉去亮意吧義。二網(wǎng)、放會(huì)鋼計(jì)洲收瞧益闊概護(hù)念出(裳續(xù)預(yù))1壇4三沖、潔經(jīng)頌濟(jì)場(chǎng)收診益此概倘念經(jīng)邀濟(jì)睡收目益評(píng)（惹e馬c管o聰n復(fù)o保m嗚i爬c殘i嘉n趁c神o除m危e秤）嘗是徒A架d茅a皇m仆S擇m篩i蒙t座h肌首康先廳提嶺出福的千。削他外將勵(lì)收緩益寫視稈為財(cái)史富悉的格增膜加瘋額。經(jīng)售濟(jì)次學(xué)深家翼J濱.章R仁.宮H映i碗c流k蒸s局對(duì)姑經(jīng)豪濟(jì)渣收頂益刮所膜下茅的愿定賊義蛙是勇，腦“睜計(jì)油算淚收文益孩的道實(shí)過際石目獨(dú)的歸是灘為膨了殊讓歷人棒們熊知鵲道始不貫使扭他熔們皺自個(gè)己暗變五為勤貧嚷窮鴨的辦情切況矛下爬，論所岸可如以蘋消逢費(fèi)矩的裳金牛額逆。裂由殖此叔，牙可搬以脖對(duì)雨個(gè)帆人周收刊益交下牧這析樣菊一右個(gè)放定洪義歷：萍在濕期煉末義和螞期稼初類擁逼有楊相痛同蕩財(cái)紐奉富季的劍情凈況夢(mèng)下帆，裕本害期屢內(nèi)眾可在以漲消茫費(fèi)誼的潮最歉大么金攜額課。機(jī)”1錄5三賀、燥經(jīng)最濟(jì)投收聾益斷概夫念添（觸續(xù)紀(jì)）可幸以獵用流這巾個(gè)甲最讀基立本嶄的連收危益叫定丹義養(yǎng)來災(zāi)解幕釋袖企猾業(yè)躍收責(zé)益默。瓣企泥業(yè)吹收昆益太是需在孟期霸初辮期幅末吵企休業(yè)告資魔本貨沒么有知變竟化策的恨情態(tài)況辜下岸，線企漿業(yè)瀉在奇本舅期可集以額分砍配判的員最晚大漁金竭額。懼由柿此拐可醫(yī)見范，還經(jīng)虹濟(jì)周收乒益揚(yáng)和資廟本帥保殊全概曲念氏是蔑密省切肚相誦關(guān)鼓的添。頃或捕者昂說街，邁經(jīng)軍濟(jì)導(dǎo)收惜益枕建單立岸在霞資賴本草保驚全端概華念鍵之結(jié)上憐。殺因仗此監(jiān)，律要菌想計(jì)進(jìn)叮一北步阿了嘗解健經(jīng)紅濟(jì)縫學(xué)登家閥的慕經(jīng)升濟(jì)每收柄益效概墾念違，躲必尸須尖了由解益資械本詞保辯全駁概腫念繁。所語(yǔ)謂熊資犧本清保請(qǐng)全腥概甜念葬（丑c狐o型n奸c慶e齒p舍t(yī)圓o欺f俱c抽a盯p屠i這t同a腰l浮m紀(jì)a柔i菠n鉗t梢e鋪n代a準(zhǔn)n攏c勒e仁）夜是鼠指頭在振資稈本途得源到球維貞護(hù)錄和鋸成氣本奴得摔到漠彌寫補(bǔ)專以辭后撤，返才跌能悠確代認(rèn)咸收杯益開。1美6三奴、敞經(jīng)率濟(jì)費(fèi)收恨益殿概躍念騾（很續(xù)隸）對(duì)乏資黎本川收品益窩和展資航本怎回棋收援兩缸個(gè)左不蜜同梳的孫概蠻念嚇，季應(yīng)甩當(dāng)秩嚴(yán)襲格碗加華以繭區(qū)坡分搭。士但蟲是御應(yīng)蓄用府什午么吼標(biāo)瀉準(zhǔn)秋來縮慧區(qū)盛分輕資賓本慚收汪益鈔和講資項(xiàng)本天回雕收速，挖則冒存刺在葡以斬下朗兩暗種趙不齊同蛙的柔標(biāo)竹準(zhǔn)占。1擦．釣貨鞏幣余資迷本廢保澤全容概蓄念貨勒幣篇資覆本胳保始全猛概鉤念銅主鑰張國(guó)應(yīng)吉該蘆維竟護(hù)瘡的計(jì)是貨陸幣洽資塔本。呆這遙種嚷概鋤念碧與脫傳涉統(tǒng)深會(huì)像計(jì)榨實(shí)任務(wù)翁是唯一匪致毯的樹。樂傳宴統(tǒng)灶會(huì)史計(jì)但用遣歷失史慣成鋼本未計(jì)它量峽企醬業(yè)塵的匠資強(qiáng)產(chǎn)見凈遣值倚，屯因互而鵝這暮是奇會(huì)肢計(jì)塊人潮員餃所吐支福持引的襯概執(zhí)念摔。1冬7三黑、愚經(jīng)贏濟(jì)脂收師益帽概盜念檢（嬌續(xù)旁）2持．旱實(shí)到物景資攀本歲保悼全蘇概椅念經(jīng)田濟(jì)搭學(xué)服家蒜主哄張巴應(yīng)犁當(dāng)植保斧全擇的瞇實(shí)堂物泰資周本塑，給即段企父業(yè)挪的實(shí)譽(yù)際廟生蹈產(chǎn)縮慧能市力。堤但梨是維對(duì)役實(shí)誘際獵生遵產(chǎn)構(gòu)能董力店又執(zhí)有酬以震下馳三款種凍不刮同城的巴理除解肯：指嚇企重業(yè)港所累擁駱有肆的蛋實(shí)評(píng)物誰資滔產(chǎn)栽，指笑以牢后腿年住度扮可載以旋生件產(chǎn)賊或姐提邪供鐵同劍樣躺數(shù)誼量肆商宰品寒和幼勞神務(wù)暴；指充以者后尊年惱度犬可挪以程生做產(chǎn)退或綱提債供瘦同工樣瞇價(jià)查值爽的武商研品覆和沫勞撥務(wù)1怪8三亭、恒經(jīng)帶濟(jì)撲收瓦益混概籃念夸（花續(xù)從）經(jīng)矛濟(jì)攝學(xué)吐收捧益貸概廳念幸的駁優(yōu)睬點(diǎn)殲：炊經(jīng)吹濟(jì)擇收線益嫂的第概不念咽所勁包變括粥的信內(nèi)飾容課，勉比歡會(huì)扔計(jì)存收球益滋概婦念育更賴為家真蔑實(shí)腿。湖它南是猜企鄉(xiāng)豐業(yè)檢的實(shí)陪際匯收改益，悶而母不宵是習(xí)名蠟義居上側(cè)的者收丘益祖。經(jīng)扯濟(jì)叛收類益完的表缺蒼點(diǎn)盡：它計(jì)貞量逼上終的帽困俗難野。林它勻必般須飯以無現(xiàn)充時(shí)弄重霞置仆成細(xì)本挽或悄現(xiàn)館時(shí)撲變叔現(xiàn)右價(jià)峰值理而橫不胡是嶄歷糧史隔成互本煮計(jì)抽量張企紫業(yè)色的罷資貸產(chǎn)濱凈療值躬。1督9三爺、泰經(jīng)砍濟(jì)澡收鑰益駛概櫻念勉（不續(xù)巷）舉娃例搜說吸明布會(huì)嶺計(jì)逐收狀益愉和持經(jīng)丈濟(jì)啞收競(jìng)益撓的估差候別辛。假型定宰某搖企土業(yè)祝期括初匙凈滾資巧產(chǎn)哲為膏1寸0碗,羅0燭0脫0師元葵，停期痛末挽凈制資抬產(chǎn)射為搞1圈5測(cè),機(jī)0嚇0摘0逮元?jiǎng)?。黎另趴外掉假辨定濤期逐末慰維兔持旱實(shí)調(diào)際競(jìng)生歪產(chǎn)手能衫力伯的客資芳產(chǎn)晌凈逗值溪為走1羨2桿,厲5松0束0團(tuán)元渣。纏該恐企隱業(yè)肉的堡會(huì)乘計(jì)幣收京益繼和談經(jīng)旦濟(jì)墾收剩益直分翅別辟計(jì)盤算礙如樣下?lián)希簳?huì)母計(jì)呀收鑰益涼：賞1最5杯,收0惱0她0卵-夫1報(bào)0幅,緞0騰0昂0榨=證5漫,附0艷0祖0經(jīng)促濟(jì)章收依益天：院1聾5崗,反0鍛0戰(zhàn)0美-仁1那2緣瑞,軋5挖0般0浪=遭2乘,禿5瞎0炸02或0四微、院營(yíng)奪業(yè)劑收騙益織和工總秤括男收氏益雙差據(jù)別企購(gòu)業(yè)爺利峽潤(rùn)偽表毫中鉆計(jì)敘列愛的熟年寄度舒收療益業(yè)數(shù)董額頁(yè)，躬究鏡竟膀應(yīng)感該倘僅防包害括鹿本勻期畢經(jīng)瓦常專性魔的萍業(yè)固務(wù)列收教支檔，仔即扮僅尤反珍映丙企陜業(yè)粗的經(jīng)題營(yíng)字管船理萌水怨平，專還陳是鑰應(yīng)異該儉同版時(shí)陪包供括非薯常識(shí)項(xiàng)勾目狡損忙益，骨即須也勉反躍映冶客牌觀拜經(jīng)驗(yàn)濟(jì)姐條保件竭的墊變斑化語(yǔ)因域素撞，慎存執(zhí)在顧著文以川下型兩掀種紐奉不急同腥的單收主益皇概煌念祝。2吵1四書、冬營(yíng)鄙業(yè)贈(zèng)收羞益旗和債總矛括千收攜益嘆差且別哪(殼續(xù)艦)1務(wù)．哀本赴期渠營(yíng)助業(yè)撇收滑益勒概脹念所孤謂辰本舊期反營(yíng)寒業(yè)林收四益前概虹念言，叔是陰指污利芳潤(rùn)樓表廈中特計(jì)冤列問的盒收率益凳數(shù)支額妙，仔應(yīng)帝該憲僅脂反壯映憐本星期莊經(jīng)畫常重性澤的南業(yè)縱務(wù)扛收俗支絞，把至豪于龜非盼常朽項(xiàng)謀目灑的爸收競(jìng)支列，秋則靈不服應(yīng)次該繼包咽括找在搜內(nèi)飄。本矮期傘營(yíng)慢業(yè)坡收臂益絮概庸念芽特覽別鍵強(qiáng)劫調(diào)城“本刊期”籠和通“營(yíng)齊業(yè)”購(gòu)兩壩個(gè)腐關(guān)彈鍵桃詞嚷。2萍2四劇、漢營(yíng)獲業(yè)喪收滋益豎和馳總擦括友收蠅益思差袋別慈(爆續(xù)拒)本賄期藍(lán)營(yíng)倒業(yè)趕收季益荒概兵念份的贏第攻一撞個(gè)妻問模題躲是區(qū)前分峰本競(jìng)期滅和鳴非匪本皂期堵收闊益，忌從襖而梨使艷不狡同譜會(huì)援計(jì)瓦期獄的浴收塌益忽可汪以刻更炮好追地驅(qū)比慮較窯。本李期獨(dú)營(yíng)啊業(yè)顧收毅益墳概瘦念落的孩另惑外便一逃個(gè)熊問低題區(qū)虹分繭營(yíng)愧業(yè)吩收壇益騎和遲營(yíng)賠業(yè)如外殖收剪益。紅區(qū)此分氣者冬兩菌種辦收賭益背的毯目格的膀在儉于偽使牛利強(qiáng)潤(rùn)訊表岔的但收啄益鋪數(shù)牛額覺僅偽反奧映概企忠業(yè)燥正爆常萍業(yè)狀務(wù)若活俊動(dòng)酷，疲企冬業(yè)扇與仰企萄業(yè)勾經(jīng)他營(yíng)營(yíng)管雨理袍水欠平蹦就白可換以波相藍(lán)互難比群較針。2柿3四科、寸營(yíng)幼業(yè)看收顧益蒼和臣總粘括擁收近益近差貓別永(柿續(xù)沈)2．佛總風(fēng)括憲收芝益導(dǎo)概奧念總拐括煮收距益讀概塑念燭是尖指島利驕潤(rùn)猴表貴中扯所模計(jì)煎列桌的燦收艱益鎖數(shù)輪額傳，霸不臥僅褲包鴉括娘營(yíng)弟業(yè)猶收永益度，序也鳥包束括營(yíng)拍業(yè)帶外毅收狡益。總逐括眨收掉益悲所麥依汗據(jù)臟的趕主線要肚理斧由靠如蜜下瘦：（1）械營(yíng)族業(yè)凈收粱益防與撫營(yíng)翼業(yè)研外跟收偽入學(xué)的膛區(qū)因分?jǐn)D存守在搜許鄉(xiāng)豐多繪困乘難腦。（2）扣按?？傞_概月念哭所田編容制繞的扔利邊潤(rùn)細(xì)表帆更庸容匠易遺編堆制蠟，覆也壞更刻容膝易物為敘報(bào)范表蜓使株用越者艷所幻玉理價(jià)解茂。2肺4第鞏二述節(jié)盈連利桿能葉力司分筐析撤的族意偉義饒與將內(nèi)捆容2坑5F終o秋c債u級(jí)s解o逢f歉P叛r始o(jì)剝f頂i培t爸a腰b緩i爆l黃i章t竟y捆A只n奶a魚l取y尾s到i感sP崇r束o輪f簽i鄭t噸a雷b艱i搏l原i獅t松y慎a穿n線a傘l文y叼s乓i心s揮i禾s土a搞k壟e朵y侵p慌a典r述t舍o才f妥f撞i達(dá)n扇a植n潑c乳i胃a考l評(píng)s叉t科a薄t策e襯m駱e藍(lán)n廊t復(fù)a排n塞a孟l稍y艙s楊i牲sA插l屋l撞f粥i疑n匪a蒼n隸c棵i良a棉l鋸s迎t贏a籠t睡e昌m雖e醉n躍t探s藍(lán)a娘r鼻ep躬e淚r撇t愚i井n智e件n著t（相零關(guān)緊的早）t嗚o升p傲r箭o洽f怎i欠t伍a董b獎(jiǎng)i賽l乓i索t磨y性a粱n應(yīng)a念l尼y漏s給i慮sE千m消p祖h德a肯s湯i言s厲o蹈f父p殖r哭o島f炒i徹t旱a均b鐵i始l職i扣t考y求a化n冷a扛l留y置s吩i卻s窩i陡s訪o覆n次t示h愛e偏i擁n博c吊o悼m南e者s容t薯a志t青e丙m矩e脫n沙t2爬6P絨r怎o咸f陰i擋t紫a挺b默i掌l霉i淘t瞎y克a賽n錫a近l結(jié)y銀s集i焦s厲h成e瓣l悟p謀s燃a會(huì)d樓d承r星e蹈s愁s置q件u紛e肥s援t蜓i燒o掃n靠s噸s銅u各c逢h所a山s旁:旗W么h接a急t其i悟s伙a念c水o魔m劇p期a甘n罰y穴’解s存r疑e堂l港e項(xiàng)v煮a漸n哨t疤i育n暗c她o趴m頁(yè)e瓦m傾e禿a布s什u貿(mào)r躁e障?雜W鋤h藏a捆t捎i矛s拔t戒h盟e足q摧u聚a存l臘i粱t轉(zhuǎn)y巖o需f兆i陪n詞c伶o蛙m殊e構(gòu)?墻W乞h飽a辰t糖i蛇n妻c叛o坊m渴e撫c郵o紡m址p滲o孟n切e送n克t豎s脈a基r南e氧i犬m魂p灰o辟r謙t盆a胃n矩t馬f及o雪r嶼f灑o甩r宜e桿c墓a佛s虎t狠i揉n打g姓?心H游o芝w誦p梨e姿r充s局i霞s捏t孔e鍵n乘t撤a吵r睜e俗i強(qiáng)n串c幸o評(píng)m赤e兔a較n日d山i同t斗s舒c奮o宅m宴p輔o暫n葛e芝n尿t煉s跪?旱W宇h秩a幸t魚i裹s熔a球c越o之m創(chuàng)p恰a只n憂y暗’錦s針e憐a似r胸n亭i劉n池g賊p才o收w范e吐r拉?F闖o端c炭u狹s侄o勾f肅P發(fā)r妄o俯f況i凈t東a恨b勞i鋪l弄i血t叢y抵A叼n腿a斗l裝y紐奉s毯i冰s2絕7M矩e榜a追s塞u酸r影i舍n燭g足I蹦n擦c酒o捧m繪eI匪n圈c戲o總m啊ei蛙s薦d走e壤f各i摘n世e善d蠻a炕s逐r骨e問v層e返n浴u餓e因s壞l邊e隔s駛s介e爭(zhēng)x澤p俘e伯n謹(jǐn)s吹e稠s聞o仙v帆e繳r冶a竭r爬e敗p扇o總r俘t錘i侄n共g么p甘e奪r造i遵o敢d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