財務新方法簡介

財務分析新方法中國社會科學院工業(yè)經(jīng)濟研究所財務與會計研究室主任

張金昌

研究員財務智能化與分析新方法會計界普遍觀點：計算機要完成對核算信息的分析、診斷、監(jiān)控、則是不可能的。智澤華財務分析系統(tǒng)徹底改變了人們的固有看法?！八坏軌虼嫖覀冞M行財務分析，而且比我們分析得更快，更好，更準確”。智澤華系統(tǒng)形成了一套獨特的、全新的分析理論和方法。系統(tǒng)部分創(chuàng)新內(nèi)容：償債能力分析、經(jīng)營協(xié)調(diào)分析、利潤真實性判斷例.A公司償還債務有無困難項目A公司B公司年收入120100資產(chǎn)100200流動資產(chǎn)40100速動資產(chǎn)3050負債總額95100流動負債8050A扇企鎮(zhèn)業(yè)嫁沒沿有丸償閱債釀能妹力指標A公司B公司資產(chǎn)負債率95%50%流動比率0.52速動比率0.41結(jié)論有困難無困難按盾照附傳縣統(tǒng)丟方掏法度評撇價顆，A公余司橫是丈沒殊有作償停債示能磁力自的浪。袍但禿事招實機上個，A企均業(yè)趕沒門有物還幫貸胸危副機巾。一蝴個拔企強業(yè)稅是騎否罵有薪償暗債氏困桃難囑，徑是電否狡應制當課舉哈債求，責不扮能渠簡辦單網(wǎng)地幅從照資帥產(chǎn)耳負踏債袖率勤、株流打動博比樹率作等我反全映嬌資弱產(chǎn)回與領負壓債嚼規(guī)零模姨的栗指深標貞來切判榨斷倍，頭還杰應過當芬考漠慮舟資反產(chǎn)旗的掠周明轉(zhuǎn)弓速技度講、士資廉產(chǎn)缺的健增帳值加能追力算；核隸心艦是樹要搞計叔算適在門一竟定壤的意還毛債肺期懂內(nèi)遺，蓬企榴業(yè)核所是能纖收棗回遷的狀、田能西夠泊用真來積還躺債趁的版現(xiàn)焦金鳳是事多譜少蔬？結(jié)據(jù)論慶：額尋濕找串新積的塘方懲法A貸企貴業(yè)貝償綱債臺能察力群很珍強A公司B公司流動資產(chǎn)周轉(zhuǎn)次數(shù)31流動資產(chǎn)增殖率30%5%一年后流動資產(chǎn)(40+12)+15.6+20=88100+5=105流動負債8050結(jié)論無困難無困難？原因A公司還一半債務不影響正常經(jīng)營活動B公司還一半債務就使經(jīng)營活動規(guī)模大大縮小，流動資金出現(xiàn)嚴重問題企福業(yè)忙的鞭支示付柜能給力介由務什欺么縣決奶定鑼？企潑業(yè)混的劣經(jīng)媽營井活夏動完可斤分困為朝長采期楚投述資足和律融抓資師活廚動慮、肝年病度潮經(jīng)可營罰活丙動窩和想日段常求現(xiàn)份金扶支鍵付進活示動制三修大潮類排。企扔業(yè)驅(qū)是萌否育貧雹血幅，病或朗者蜻說御企紐奉業(yè)院是鴨否暖有借現(xiàn)叨金迅支敬付裂能駐力裁，模是問由診企阻業(yè)其的叨投唯融涂資慣活蹤蝶動厘和歲日念常宵經(jīng)鑰營寺活探動虛共梅同馬決乘定影的企斜業(yè)原擁價有籃造斥血晌功棍能拘，叨企追業(yè)盡才辟能奴穩(wěn)菠步糠、蓄健紙康死、鵲快字速壓的岡成副長企面業(yè)待的勢投村融黃資解活染動流嫩動訪資等產(chǎn)非移流煙動授資勿產(chǎn)流贊動忍負孫債非姨流煙動麥負縱債企呆業(yè)明的穗營腔運鑄資漠本長叫期性資側(cè)金竹來必源生用卷于清日遍常郊經(jīng)歷營技活鞋動死的流資但金姜數(shù)辭額哭，蝕稱仰為營愚運慕資垃本，即舊：營誼運糕資海本而=象長顫期搞性壺負代債封—獄長怨期保性惡資溝產(chǎn)在鑰數(shù)柴值幸上崇：疲營慨運亞資尸本=流縱動輸資窩產(chǎn)-流泡動墳負除債但英在日本喂質(zhì)腳上芳它班是擾由洪投秀資旨、綢融五資輸和遇創(chuàng)避造興利齊潤到的旺能厭力鴿決貞定威的非農(nóng)流捐動叛負帥債營足運犬資講本距是且企凳業(yè)幅經(jīng)霧營崗活活動皺的相血賴液流馬動瀉資狼產(chǎn)非滴流片動腥資倍產(chǎn)流鋸動競負符債經(jīng)氏營束活燦動旁需軍要精多房誠少筑資票金取蹄決漏于點經(jīng)存營鉤活焰動度的閘資蓄金常需床求企氏業(yè)厭生旱產(chǎn)思經(jīng)袋營固所意需駁要雀的假資賠金鼻，糕等闖于價經(jīng)給營站環(huán)附節(jié)她的那資也金層占革用拾，辣被速經(jīng)談營喚環(huán)怨節(jié)旁所茄帶唇來揉的簽資豎金肝滿倦足芽之絨后折，掠不校足喉的倆、破需蹲要抬企惰業(yè)逝提滔供浸的曾部奔分企猜業(yè)凳如哨果雹不塘提役供湯這龍部遙分毅資數(shù)金此，蹦則妨正臺常痕的擔生相產(chǎn)臺經(jīng)部營慣活疏動畏就市無匹法晨順妻利燒進深行企前業(yè)革的麗營浴運婚資棉金蹈需仇求由是皺多功少經(jīng)撫營正性妻資盜產(chǎn)經(jīng)縫營箏性錄負嗚債貨陳幣資鄰金短逆期稼投氣資應巾收杏票鋒據(jù)短分期查借逼款應炭付所票臭據(jù)營梁運焦資謝金辰需枝求帝=兼經(jīng)啞營嚼性盾資睬產(chǎn)馳-暮經(jīng)惡營炊性值負讀債經(jīng)特營那狀找況暢良行好造的壯企懸業(yè)貨交幣資躲金短滲期烤投刃資短悲期都借涌款應紙付方票課據(jù)應填收秧票怨據(jù)經(jīng)肉營瞇性負資煉產(chǎn)經(jīng)艘營盆性島負余債非蹄流羊動暖資偵產(chǎn)非釀流琴動洽負慮債企值業(yè)詞的評現(xiàn)峰金途支蕩付炭能誰力素由綢什磨么脊決嗽定？企秩業(yè)譯的構(gòu)現(xiàn)盯金膨支芒付味能工力怒，鎮(zhèn)或惠者真說跳企淋業(yè)若的兵造討血哪功途能霞，百是第由浪企估業(yè)擔的留生鉤產(chǎn)戴經(jīng)采營暫活孩動輕和昂企狹業(yè)牌的塔投遠融賣資魯活睡動況共向同天決贏定檔的姨，嘴即型：企錢業(yè)獨的萌現(xiàn)舊金者支縮慧付目能蔬力距=媽企蹄業(yè)河的傷營探運樣資疾本嶺-引營歪運培資炸金洽需上求造龍血劍功利能傳缺默乏趁的絡企嶼業(yè)弟（績雙鼠缺翻口悉）貨摩幣資怖金短猜期派投伍資短扭期懂借影款應瓜付漲票久據(jù)應無收豎票除據(jù)經(jīng)現(xiàn)營筑性牌資術(shù)產(chǎn)經(jīng)信營斃性蓄負謝債非遷流練動情資喝產(chǎn)非版流道動戲負堪債六碎種帥基植本赤情摔況狀態(tài)現(xiàn)金支付能力營運資金需求營運資本1．協(xié)調(diào)且有造血能力>0>0>0并且>營運資金需求2．資金大量富裕>0<0>03．經(jīng)營活動協(xié)調(diào)且有支付能力>0<0<0,但其絕對值小于營運資金需求的絕對值4．有造血功能但貧血<0<0<0,但其絕對值大于營運資金需求的絕對值5．協(xié)調(diào)但有支付困難<0>0>0但<營運資金需求6．嚴重不協(xié)調(diào)<0>0<0萬膛里優(yōu)電鄭池碗財隨務恰數(shù)功據(jù)年份200220012000貨幣性資產(chǎn)7,933,902.0822,484,262.0021,084,878.00貨幣性負債75,400,000.0072,978,960.0065,450,000.00現(xiàn)金支付能力-67,466,097.92-50,494,698.00-44,365,122.00經(jīng)營性流動資產(chǎn)101,282,569.92105,408,234.00103,388,666.00經(jīng)營性流動負債33,044,288.0036,289,776.0041,266,576.00營運資金需求68,238,281.9269,118,458.0062,122,090.00營運資本772,184.0018,623,760.0017,756,968.00非流動資產(chǎn)62,651,480.0070,176,256.0074,078,584.00非流動負債7,933,902.0822,484,262.0021,084,878.00不滲協(xié)菜調(diào)萍公機司忘解掃析營岔運奪資疾本新逐喝年柴下肉降鑼，煤最暈近鞭數(shù)題據(jù)卵僅奶相看當套于縣公邀司奴月卵營比業(yè)寺額漁的告5霞%飽左施右課，泰資禍本表來貸源另嚴塌重重不租足越；營魚運燥資陶金尋占周當竟年畫收蝕入走5青0態(tài)—把6受0恥%津，天占予非籮貨盯幣醫(yī)性習資領產(chǎn)壁的材6緊0腎%佛以撕上摩，尖公謎司憐經(jīng)行營拳業(yè)姿務詳派單生宏資貌金河的撐能激力涌很討差迎?，F(xiàn)嬌金玻支樣付說能廁力頓呈啦負扣增迫長貨態(tài)濫勢墓。極眼差賓的卡營寫運滾協(xié)毫調(diào)鴨性哪指范標透預叔示買公熟司帥經(jīng)慮營起持仁續(xù)秀惡趴化殲。最鍛新刷季槐報衡數(shù)比據(jù)倦顯隆示沿，換公漆司居2字0牙0棗3詠年寺9率月侮底指虧沃損。大輪唐秧電味信核財扇務傾數(shù)僑據(jù)年份200220012000貨幣性資產(chǎn)646,300,086.00730,656,694.00555,634,464.00貨幣性負債2,247,395,584.001,468,584,368.001,068,079,424.00現(xiàn)金支付能力-1,601,095,498.00-737,927,674.00-512,444,960.00經(jīng)營性流動資產(chǎn)4,064,395,850.003,404,346,186.003,127,907,808.00經(jīng)營性流動負債825,887,744.001,279,769,936.001,315,947,456.00營運資金需求3,238,508,106.002,124,576,250.001,811,960,352.00營運資本1,637,412,608.001,386,648,576.001,299,515,392.00非流動資產(chǎn)881,334,272.00906,598,144.00943,501,056.00主營業(yè)務收入2,518,746,880.002,293,246,720.002,243,016,448.00凈利潤2,091,403,136.002,051,455,360.002,397,623,808.00非流動負債22,806,858.0036,100,020.00178,439,760.00大堅唐稈電搬信冠協(xié)劉調(diào)籠性直分贏析術(shù)實伍例盈訪利青并熄不獅一摧定份經(jīng)咱營適協(xié)術(shù)調(diào)亦。公棄司種收舊入世沒照有串增泳長穩(wěn)，句營跳運遍資隸金封需蹤蝶求竭卻亦大玩幅省增題長因，淹經(jīng)逐營挺性燥流火動其負砍債貞呈伙減迎少翠趨狡勢牧。張非狼貨誰幣法性孟流那動魄資歪產(chǎn)泊大派幅駕增樹加規(guī)，溜資勉產(chǎn)杏周功轉(zhuǎn)綱放董慢隙，陜占殘用掘資鳳金四增已加現(xiàn)貪金煙支胡付雖能貍力罩持復續(xù)梢不頃足疫，河缺虹口家逐煮年翠擴喂大襖。協(xié)寨調(diào)足性紹分燦析庭表回明蛙，厘公巴司衫不礙具驢備讓投普資碧價殊值2比0擊0筍3年來9輸月貓季男報丟數(shù)顧據(jù)騎，的公真司唯經(jīng)賞營欲已好由哄盈余轉(zhuǎn)叨虧廚，謹公距司表市饅值飄也抽大仁幅小度龍縮衛(wèi)水欠。四登川架長盟虹爸財?shù)蝿沾皵?shù)法據(jù)貨幣性資產(chǎn)3,322,888,256.003,823,786,368.003,615,065,408.00貨幣性負債3,977,434,880.002,521,101,376.001,035,175,424.00現(xiàn)金支付能力-654,546,624.001,302,684,992.002,579,889,984.00經(jīng)營性流動資產(chǎn)11,936,202,688.0010,422,862,464.009,100,350,144.00經(jīng)營性流動負債1,750,187,264.002,355,641,792.002,469,690,624.00營運資金需求10,186,015,424.008,067,220,672.006,630,659,520.00營運資本9,531,468,800.009,369,905,664.009,210,549,504.00結(jié)構(gòu)性資產(chǎn)3,411,275,776.003,390,862,336.003,889,594,368.00結(jié)構(gòu)性負債12,942,744,576.0012,760,768,000.0013,100,143,872.00主營業(yè)務收入12585184700.009514618500.0010707213900.00凈利潤176202700.0088535900.00274236500.00應收賬款4,220,208,896.002,882,776,832.001,821,453,696.00存貨7,192,873,984.005,941,300,224.006,708,009,472.00長徐虹定協(xié)議調(diào)榆分貍析鑄與擱經(jīng)費營光決夠策經(jīng)弟營躍管景理微者都需孤要屆把研握遮企躍業(yè)理營剪運蘿資曠金挽需殺求良特身點乖，妥采劈燕取震配活合汪營定運稠資圣金驗需盲求幅的炊營紡運遵政裕策斬。四幼川經(jīng)長防虹復營喜運賞資筋本期無蛇明替顯挑變哲化犯，輝營刃運嗽資磚金江需蜂求顫卻谷出雄現(xiàn)忽明屯顯居增督加曠，炒最孟終保導沾致徹現(xiàn)陷金筆支膏付糧能籃力井小睜于廉0重。進賄一艦步鐵分搏析短，趟2黑0壟0申2笑年早末山經(jīng)堆營醬性陽流孫動蛋資氧產(chǎn)憂幾熟乎普相盞當菌于微當習期露收拼入野總巖額腥，炭流墊動鄭資獵產(chǎn)社一搞年針才妥周夾轉(zhuǎn)竿一能次效。居存推貨評和鄉(xiāng)豐應罰收毫賬嚼款攀不琴合伶理螞占鐮。倒負什現(xiàn)豪金做支灣付短能侵力饑表繳明宅公存司票不賄具醋備曉經(jīng)臥營譜協(xié)秒調(diào)顯性賞，宏將農(nóng)影同響川公柴司魔的獎正銅常略周物轉(zhuǎn)機與卻運膛營沿。按背照加協(xié)柴調(diào)前性貸分著析程原至理供，初有硬效鋤解陵決競辦暑法凈是笨改悲變命信炸用證政碼策斜，蹲加屢強族營膛銷各管澤理偏，洗盡鋒快魯催兼收漸欠洪款沉，砍降劑低縣應悟收糕款罪比子例居；活降翁低泰存能貨訂規(guī)葬模圖，暈處像理雀滯芒壓服存蚊貨堵，蛋解擱放效資脫金燭。什有么續(xù)樣胞的痕企嘆業(yè)怕是誕業(yè)戲績漸良榜好姻企瞎業(yè)耐？利茄潤奏迅劫猛煎增賄長尖？利計潤博率捐高贊？凈羅資鞭產(chǎn)櫻收惕益扭率聞高堅？創(chuàng)腦造謊經(jīng)才營城現(xiàn)坊金許凈傳流豬量織多幫？例圣.延甲我企皆業(yè)姜經(jīng)街營蜂業(yè)鞭績狀好行不夾好呢？利潤表主要項目1999

2000

主營業(yè)務收入（萬元）52,603.81

90,898.87

主營業(yè)務利潤（萬元）20,858.01

57,825.96

其他業(yè)務利潤77.11-12.19

營業(yè)利潤（萬元）11,686.94

44,658.45

投資收益（萬元）-43.09

-2,720.52

利潤總額（萬元）12,567.06

42,337.94

太肚棒扯了惜！主營業(yè)務利潤率(%)39.6563.62

總資產(chǎn)報酬率(%)5.2613.25凈資產(chǎn)收益率(%)

13.5634.56

有嘗疑血問利來潤乞增造長捧怎棉么克這撞么蚊快郊？利滔潤嶄率贏怎剃么歲這咸么算高漁？成別本詠是破不蓄是夕少蟲算穿了箱？資準產(chǎn)止是梅不騙是混大虜幅押度逢減漁少臨了饑？…閃…發(fā)透現(xiàn)其了韻什凡么返？利潤表主要項目1999

2000

主營業(yè)務收入（萬元）52,603.81

90,898.87

主營業(yè)務成本31,745.8033,072.91

主營業(yè)務利潤（萬元）20,858.01

57,825.96

利潤總額（萬元）12,567.06

42,337.94

資產(chǎn)合計182,328.70315,129.53

股東權(quán)益84,417.86134,875.43應收帳款22,453.2654,419.49發(fā)放現(xiàn)利首潤景成哄倍稼增樹長收悅?cè)氡山w乎份成胡倍劃增兵長累，糊成腳本渣增峽長散很給少資韻產(chǎn)供和廚權(quán)阻益蠅大各幅良度免增仙長很，兩應艙收麻帳捧款較成憐倍非增娛長收澆入個的貝增節(jié)長累大飯部那分抽來悉自匹于奶應掏收雜帳侍款選？這郊說丘明追了品什蛾么服？★不銅能芹簡意單終地夜就境單護個惰指砌標歉的找數(shù)驗值樂下伙結(jié)籠論高；★不缺能博簡練單窗地詞根董據(jù)贈幾瀉個嶺固穴定案指倡標蛛的砌數(shù)白值船下民結(jié)瞧論帶，注應菠當術(shù)根促據(jù)帥一制個蕉指惑標政的火數(shù)掙值批高爺?shù)退賮硭獙稣掖瓜芦F一品個加需掏要滋判章斷互的松指眨標菠，奔直摧到池能墓夠枕回山答冠我綢們煮所舉關(guān)條心具的虹問轟題鞭?！锝?jīng)椅營輝業(yè)責績鬧不卡僅屬表貍現(xiàn)育在晌利繳潤涼表防指尤標恐上元，搶還陸表敢現(xiàn)訊在藥資算產(chǎn)例表尊和沒現(xiàn)申金元表蛇上那火么夾，啄如份何不正逐確施地炎評和價園經(jīng)洽營物業(yè)遙績團？主他業(yè)繞收簡入雷增僅長用沒憶有大聯(lián)幅勒增展長有獻所擁增個長變嫌化倦不嚴大有繩所惜下頁降大禁幅編下魄降主瓶業(yè)棒利烏潤稠增影長功沒凈有大蜻幅貞增時長有蠅所傻增枝長變后化事不婆大有泉所循下幕降大朵幅渴下敏降應絡收默賬滔款海增追長縱合襪理策否主券營較成肌本摧變舉化值合損理牢否大耕幅滋度錦增榴收若又熔增痰利主業(yè)收入增長沒有大幅增長有所增長變化不大有所下降大幅下降主業(yè)利潤增長沒有大幅增長有所增長變化不大有所下降大幅下降應收賬款增長合理否內(nèi)部資產(chǎn)收益率扣除水分后利潤如何？主叢業(yè)美收隸入許增堤長列沒沙有大壞幅繼增球長有搜所霞增然長變探化跨不伸大有漁所寇下弓降大餅幅降下兵降主全業(yè)鞭利喘潤挨增仆長顏沒其有大事幅評增經(jīng)長有翁所饒增猶長變吐化飼不佩大有反所渣下釀降大條幅回下刮降成解本肉變幣化仿是夠否康正挽常輝合厚理略？利希潤仍真紗實滔性肥判森斷資說產(chǎn)山結(jié)訂構(gòu)鉆是慈否俱發(fā)句生留較滾大遵變忌化可？分島析要樹忠：各收湖入躲下刷降功，倒利刮潤屈上走升合毛理不譜合數(shù)理公戶司息進礎行民了盲資調(diào)產(chǎn)裳結(jié)義構(gòu)量的飽戰(zhàn)慕略批性爪調(diào)撈整減，話盡賣管創(chuàng)帶惡來腎了局資稼產(chǎn)踐和鼓收雞入箏的上大行幅模度梁下暮降片，先但父卻費使蟻營罩利薯水俗平稈有印所民上柄升旦，銀資譯產(chǎn)濾重茂組刊比豈較蹤蝶成掠功章。固頭定頓資敞產(chǎn)襪大辮幅流度苦下但降公扣司附收煮入弓下販降訴的偉同歡時赤，葡成弊本良費輸用眉支費出貨也財大籠幅掩度教下豈降昂，徹并根且鏡成惕本形下護降股速皂度子快素于唉收鋼入避，究表無明酒公艙司鳴面色對引市屯場掌銷猜售戀的勒不鳳利竄變饞化泉，紫及堅時種采蕉取維了片壓池縮升成秧本儀費膏用篩支橡出綢的明戰(zhàn)掘略膚，匪提作高具了晃公斥司拘的狡盈叢利撥水削平塘，廁但書要乓關(guān)徑注驕收騎入聲下披降加帶渾來護的帳負灣面稱影廣響龜。資滿產(chǎn)扁結(jié)話構(gòu)劇沒監(jiān)有險大案的倍變宰化虧臣損早分猾析妄樹虧牙損收站入浪下分降收頭入數(shù)上底升不忽良落資衣產(chǎn)現(xiàn)分金勝流啞增冬加成把本域上粘升資返產(chǎn)艦結(jié)再構(gòu)援是攻否扮優(yōu)齒化成桃本釋是舞否滔上機升否是銷版售紫費蠅用渾是墊否館增圈加傳侄統(tǒng)炕財眠務陶分氧析眠方齒法處的伙主呈要劑缺傘陷單瞇指愁標鍵分炭析浴，煎多雜指援標扣簡規(guī)單精聯(lián)印系漿分費析經(jīng)迷驗柳判昌斷行虜業(yè)置判躍斷就可財鳳務董指迷標恥論廳指自標附，飄就嘗財尊務建數(shù)司據(jù)令論紐奉數(shù)走據(jù)填，桌加弊權(quán)否打徹分檔，顆不宿能且動稈態(tài)裳地序、撲發(fā)婦展援地啟、享有羽機服聯(lián)妖系癢地任看瘡問廊題還君有炎哪叔些貞新濫方劉法略？1崇.建在凈判堂斷喘經(jīng)胃營萬業(yè)益績雅時尊，赴將長實井現(xiàn)販利諒潤卷情列況桑和趁利賠潤羨的喜真繳實堤性盈、西資團產(chǎn)夾質(zhì)章量告結(jié)燈合旦起誓來枯；扣寧除嫌應改收填帳它款滔對箭利升潤古的威影京響扣臨除首不暗良弱資窗產(chǎn)沸對途利儲潤撓的療影丘響關(guān)體注喜資跟產(chǎn)域結(jié)趴構(gòu)睡合底理竿性獄的訪變廚化提靈示纏收憤入糧與塑成秩本總關(guān)和系丹的駱合慮理秤性提盛示每投蓮資勞收禁益務對格利弱潤診的愈影歉響提蝦示婆補六貼開收膜入弓對些利非潤努的習影貧響2譽.雪成我本挑費圣用刪支陪出訊項蜘目圍的霧合川理查性史評精價不烘是方簡逝單龜?shù)財r看綁成躁本逆費灑用墓支元出戒的群變濤化鉆情寫況關(guān)；而孟是挨看列成械本怪費叨用圍項檢目湯于下收姨入誘的螺關(guān)蹄系酸，約看負其布之殲差錢或浮之售比俗的位變女化捆情趴況膜；看責成限本脾費啊用攤項求目撇與嘉利來潤外的忽關(guān)逃系鞠，宇看描支術(shù)出萬的晝提丹高卵或粱降損低憤是噸否佛帶叛來勾了扯利鳴潤啊的求增它加3而.縣負皮債檢經(jīng)規(guī)營辭可曠行枯性俊評瘡價一除般基判議斷罰標眨準趙是緞比裙較翻資勾產(chǎn)飽報稼酬脆率青和掀借厘款沃實嘆際幻玉利距率蹲水戒平剝；我歇們湯的裕判前斷壟不叉僅辛僅所考度慮膠資芹金城收言益遣和凈資鄭金胡成費本卸的招關(guān)抹系計，擦還賺考皇慮劫了菊資重金恒結(jié)陪構(gòu)烘；簡席單框地栗說掩，賠是有用紋凈豎資盒產(chǎn)宮收恢益刮率掙和跡實烈際怠利委率粥水午平兆的葡關(guān)跨系貴來鉆判遺斷躬負即債緣瑞經(jīng)丙營惜是懇否耐可炭行祖?？婆瓕W重地務說憤，收是翠用嗚以幣下梅公寺式割來床計通算度負壺債策經(jīng)玩營怖是乖否罷可寒行烤：攻書閑中擊第沸1翅0袖0捷頁伍財悟務夫杠栗桿旬計飽算怕公皺式需?？p注