財(cái)務(wù)及預(yù)測(cè)評(píng)估管理知識(shí)

財(cái)務(wù)分析、預(yù)測(cè)與價(jià)值評(píng)估第十章財(cái)務(wù)業(yè)績(jī)分析財(cái)務(wù)預(yù)測(cè)價(jià)值評(píng)估案例分析第十章財(cái)務(wù)分析、預(yù)測(cè)與價(jià)值評(píng)估學(xué)習(xí)目標(biāo)掌握償債能力、營(yíng)運(yùn)能力、獲利能力等財(cái)務(wù)業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)的基本計(jì)算方法

了解投入資本收益率與凈資產(chǎn)收益率的關(guān)系和影響因素掌握預(yù)計(jì)財(cái)務(wù)報(bào)表的編制方法和外部資金需要量的確定方法理解內(nèi)含增長(zhǎng)率和可持續(xù)增長(zhǎng)率的含義和分析方法

熟悉自由現(xiàn)金流量估價(jià)法和經(jīng)濟(jì)增加值估價(jià)法

第碼一擺節(jié)托財(cái)門(mén)務(wù)搜業(yè)士績(jī)?nèi)悍质孜鼋?jīng)營(yíng)分析與財(cái)務(wù)分析框架一財(cái)務(wù)比率分析二經(jīng)濟(jì)增加值三一絕、那經(jīng)垃營(yíng)苦分哲析薯與綱財(cái)時(shí)務(wù)幼分誼析爹框韻架財(cái)涂務(wù)蔥業(yè)容績(jī)喇分掀析是亭通知過(guò)彼對(duì)癢財(cái)構(gòu)務(wù)腐數(shù)帖據(jù)緒和盾相蒸關(guān)躍信物息段的馬匯專(zhuān)總煩、哀計(jì)鉆算精、示對(duì)投比禾和夜說(shuō)民明腐，削借炒以擱揭?guī)焓绝澓蜏愒u(píng)唉價(jià)井公志司摟的財(cái)她務(wù)算狀樹(shù)況夸、寧經(jīng)辣營(yíng)舒成獅果炎、狀現(xiàn)特金姜流新量池和歐公錯(cuò)司懲風(fēng)倍險(xiǎn)，目為號(hào)報(bào)追表姿使獲用茫者付進(jìn)漠行憂(yōu)投旋資畏、必融錄資撲和讀經(jīng)襖營(yíng)海決伴策提幫供鑄財(cái)挨務(wù)遣信乎息。翻圖荷1永0把—墻1旋描隊(duì)述酷了火從經(jīng)拖濟(jì)犧環(huán)崗境交和鋸戰(zhàn)獨(dú)略筐分隙析到齡公議司內(nèi)肌在火價(jià)哪值渾評(píng)雁估是惜這販一講框滾架背的正出難發(fā)斜點(diǎn)鞠和笨分甚析盾結(jié)鄭果搶?zhuān)?cái)依務(wù)批業(yè)膜績(jī)陸分露析構(gòu)橋成備了苦這碼一悠框菌架艷的主廳要上部寬分。圖1剩0—1經(jīng)燃營(yíng)窮分浸析謀與寧財(cái)鎖務(wù)悔報(bào)擺表伙分獸析鋪框賄架價(jià)覺(jué)值善評(píng)豈估（鍛一撈）科經(jīng)無(wú)濟(jì)斯環(huán)較境威、孔行繡業(yè)藍(lán)與釀戰(zhàn)咽略犧分墊析經(jīng)艙濟(jì)泛分妨析孝的嫩目房誠(chéng)的主在鞋于哈考哭察所癥有巖公滴司鞭共嗎同繞面支臨的詢(xún)環(huán)燃境貝以暗及陜對(duì)唉公攜司密競(jìng)柿爭(zhēng)啦能定力插的籌影拍響。政獎(jiǎng)治脅、窮政鑄策頑、俊文哈化攻、卵技體術(shù)國(guó)而民綿生勻產(chǎn)病總注值寄或定國(guó)堂內(nèi)趕生閱產(chǎn)捎總反值通向貨伙膨右脹規(guī)率利姑率估、卵匯奇率失喉業(yè)偏率◆行朵業(yè)舉分騎析的霉目框的繼在怕于問(wèn)考鈴察棉特物定閃行腦業(yè)刃的譽(yù)經(jīng)掠濟(jì)為特仁性岸、壇競(jìng)夫爭(zhēng)攪狀裁況笑、弊關(guān)頑鍵適成左功抖因倡素婚等昌，經(jīng)以滿(mǎn)便精明床確鉤公搞司鍵的郊競(jìng)岔爭(zhēng)芽?jī)?yōu)暖勢(shì)甜，岸正俯確勉制丟定漿公帥司錫戰(zhàn)鉤略李。擱在錦行夕業(yè)虹分廈析日中衛(wèi)，宇不廁僅稻要繁關(guān)太注亡某祥一館行號(hào)業(yè)頌不如同收生傳命僻周慢期最對(duì)漠公允司禿的忌影巴響畫(huà)，玻還蟲(chóng)要商分條析地商害業(yè)也周舞期蛙對(duì)爽特禽定碰行壇業(yè)鍬的役影簽響掘。非例飄如散，石汽乞車(chē)跟、掏鋼莖鐵岔和曾高付檔遼消視費(fèi)活品餡行蹤蝶業(yè)隙對(duì)殿商箏業(yè)別周宿期像的川敏笨感偉性饞較俘強(qiáng)侄，沈而謊一衛(wèi)些澆基尸礎(chǔ)例性群行到業(yè)棄，妥如艱食坐品方、演公鼓共饞事鼻業(yè)答、貪煙會(huì)草叢等靜行巖業(yè)鄉(xiāng)豐對(duì)甚商高業(yè)腐周要期縮慧的幻玉敏榴感充性徑較武弱兇。蝕從傲風(fēng)盈險(xiǎn)外的乏角爹度貪分絹析真，思財(cái)費(fèi)務(wù)如杠等桿貝（閉負(fù)惑債畫(huà)/指股林東辛權(quán)往益夜）耀和兄經(jīng)彼營(yíng)掛杠揮桿炎（抗息肯稅吩前舅利率潤(rùn)新和礦銷(xiāo)及售侄量悠之述間恨的累關(guān)李系葡）宮對(duì)塑商掛業(yè)老周限期琴的系敏恭感盜性分較日強(qiáng)祥?！舾?jìng)鬼爭(zhēng)蘋(píng)分解析通乓常兼采勺用視S塵W邁O閑T克分途析宅法糕。是S去W罰O撈T懸是跡通燙過(guò)窯自摧身丹的不強(qiáng)汪勢(shì)交（伍s茂t滲r積e掀n殃g泳t次h鬧）沒(méi)、燙弱環(huán)勢(shì)乘（伯w宵e臭a狼k流n循e榆s姿s藍(lán)）饞，嫁外田部朵面渠臨趁的自機(jī)貓會(huì)趕（壓o嶺p普p低o剩r狐t冤u襖n份i董t喉y右）敬和饞威秀脅樂(lè)（伸t壤h存r冶e夜a約t錄）悟分靈析盾，慨明濁確餃公停司站的子競(jìng)諒爭(zhēng)敏優(yōu)逆勢(shì)鞋，蔥這魔一緞優(yōu)極勢(shì)箭的出形賓成嘆可第能廚歸氏屬田于猾某業(yè)一鈔種揪戰(zhàn)互略草，冰如舞成察本名領(lǐng)篇先綱、晝差邪別切化城或邪集逼中炊化示戰(zhàn)局略努，表也傭可因能源是押不弟同穿戰(zhàn)板略慢組獨(dú)合柄的隆結(jié)懸果項(xiàng)。麗公霧司擦戰(zhàn)抗略突與晌選川擇鉆的午衡宮量排標(biāo)魯準(zhǔn)甲就塊是播能貌否脹有鞠效辜地音使績(jī)用芬各般種在資百源腰，貧為鉆客極戶(hù)故提填供雄超駐越殊競(jìng)紀(jì)爭(zhēng)鄰對(duì)喉手關(guān)的親價(jià)爽值靈，啄從卻而圓實(shí)均現(xiàn)秋公巡壽司者價(jià)肥值廣增場(chǎng)值。（柴二倦）少會(huì)碌計(jì)仆分資析會(huì)與計(jì)太分脆析是求指劇根膜據(jù)它公千認(rèn)患的譜會(huì)套計(jì)搏準(zhǔn)把則吊對(duì)睛財(cái)納務(wù)火報(bào)盾表犁的專(zhuān)可劃靠布性眼和筍相黎關(guān)堆性免進(jìn)刊行筆分縱析滾，遷以獻(xiàn)便艙提進(jìn)高蜂會(huì)索計(jì)貸信伐息蔽的雙真沃實(shí)鄉(xiāng)豐性罷，溝準(zhǔn)在確灑評(píng)蒜價(jià)遷公頂司籌的農(nóng)經(jīng)寇營(yíng)歲業(yè)禮績(jī)緒和引財(cái)址務(wù)條狀繁況害。1朵.辨幫認(rèn)恒關(guān)嘩鍵蘿的坊會(huì)科計(jì)婆政梅策會(huì)唐計(jì)麗分稍析幕的攝目限的燥就帳是耀分展析由不富同濟(jì)行以業(yè)仰特晴點(diǎn)及不互同做公利司侮的廟競(jìng)逮爭(zhēng)煮優(yōu)塊勢(shì)產(chǎn)酸生吩的關(guān)強(qiáng)鍵證要搏素喜在親確地認(rèn)冶和絡(luò)評(píng)堪價(jià)長(zhǎng)時(shí)潔所按采得用若的會(huì)效計(jì)諷政迫策及根其懷對(duì)奸收酷益沈與絨風(fēng)疊險(xiǎn)達(dá)的譽(yù)影肥響侍，尸以純便帝對(duì)誕公沸司海未鏟來(lái)菜的蘋(píng)發(fā)節(jié)展犬趨攪勢(shì)央有邪一扎個(gè)否準(zhǔn)姑確領(lǐng)的燙估起計(jì)畏。2味.調(diào)駕整矩財(cái)?shù)葎?wù)鎮(zhèn)報(bào)瞞表在喇以超上女分辮析分的姐基虎礎(chǔ)戰(zhàn)上僑，頌需雞采恢取緣瑞一習(xí)定鞋的薦方費(fèi)式殲對(duì)畢財(cái)百務(wù)五報(bào)際表循的相興關(guān)水項(xiàng)戶(hù)目類(lèi)進(jìn)倆行趣調(diào)晚整，少以?xún)?yōu)滿(mǎn)咱足財(cái)與務(wù)燥同鼠比呼分漂析的排需衫要羨。①雀對(duì)虧同差一皺業(yè)柏務(wù)乏采框用愈相花同笛的茫會(huì)請(qǐng)計(jì)耕處向理衫，堤確皮保勞財(cái)拉務(wù)易分胖析謊的授可頂比拼性害。②紅同宇一喇公規(guī)司久不抽同冬時(shí)綢期揪的師比苗較玩分鋸析己應(yīng)宮注靈意家不軌同限時(shí)爐期互會(huì)儀計(jì)萄政變策僵選險(xiǎn)擇夫的釣一早致量性介。需袍要厘調(diào)休整后的環(huán)項(xiàng)算目賓主回要尖是腦：甲租棟賃勉業(yè)房誠(chéng)務(wù)炭、早資膠產(chǎn)捉減輛值身和詠債豪務(wù)政重躲組象支壤出寄、輕研閥究肝開(kāi)炭發(fā)亮等剖資公本削性占支功出到、墻股定東奶持府股嚇計(jì)哈劃襯支增出遍、幣遞篩延辱稅臂項(xiàng)爐等府。（厚三扁）械財(cái)轎務(wù)世業(yè)擋績(jī)巡壽分牽析財(cái)務(wù)報(bào)表（資產(chǎn)負(fù)債表利潤(rùn)表現(xiàn)金流量表等）投借資呀收詳益經(jīng)每營(yíng)細(xì)效葡率財(cái)打務(wù)羞分傻析妹不城僅壯是門(mén)評(píng)飾價(jià)謙公遲司系業(yè)支績(jī)獵的練依界據(jù)眉，衫而敗且島是圣建準(zhǔn)立財(cái)壁務(wù)藥預(yù)制測(cè)模桃型史的毅基尿礎(chǔ)洲數(shù)圣據(jù)永。（卻四伶）牲財(cái)伴務(wù)俊預(yù)塊測(cè)財(cái)篇?jiǎng)?wù)累預(yù)鵲測(cè)是擋在財(cái)片務(wù)兇業(yè)肆績(jī)賄分碎析惠的墊基茄礎(chǔ)上好，浙結(jié)裕合艙公匙司海戰(zhàn)羊略堆、押競(jìng)稅爭(zhēng)肥環(huán)撫境吉和塞發(fā)柿展毅前昂景竄，布對(duì)支公創(chuàng)司慰未捉來(lái)年的染財(cái)漂務(wù)始活輪動(dòng)震和偉財(cái)焰務(wù)撲成嫌果夫進(jìn)割行店預(yù)勺計(jì)燃和似測(cè)匠算伴。燒財(cái)煮務(wù)枯預(yù)罪測(cè)夸的研過(guò)天程席是襖公星司插對(duì)伸未取來(lái)姨投克資甲與菜經(jīng)仔營(yíng)斑活芹動(dòng)溫的夠展血望辯和拘規(guī)忌劃包的巧過(guò)打程蝴，的也絹是漆實(shí)繩現(xiàn)親公如司絲式戰(zhàn)狂略券的蟻資淚金嶄支泥持堵和幻玉規(guī)銷(xiāo)劃荷的皆過(guò)租程（虧五面）失公冤司查價(jià)膚值縮慧評(píng)擔(dān)估根穴據(jù)財(cái)姓務(wù)好預(yù)苗測(cè)數(shù)廈據(jù)孤和資豬本羅市綁場(chǎng)弄相蒼關(guān)報(bào)數(shù)累據(jù)確桐定匪與向價(jià)蛛值嗎評(píng)怕估朱相社關(guān)流的鐘參良數(shù)包精括加：1蠶.自泥由撕現(xiàn)弱金削流埋量2風(fēng).估躁價(jià)彎公紀(jì)司貞股睜票喪β敘系杠數(shù)3棋.股煙權(quán)鐮成藍(lán)本液、冰債蓄務(wù)撤成伐本希、駐加稀權(quán)左平拍均短資充本麻成染本4谷.對(duì)留于們跨哭國(guó)螞公第司烈的桶價(jià)獨(dú)值穿評(píng)賭估醫(yī)，巧還含要聽(tīng)考拒慮痕政擺治武風(fēng)室險(xiǎn)距、愚外撥匯桿管慨制呀、付轉(zhuǎn)夜移準(zhǔn)價(jià)惑格勿等陣因嗎素興的強(qiáng)影社響繪。二爸、晉財(cái)難務(wù)激比勤率目分沒(méi)析◆存捏量細(xì)比油率◆流角量擋比啞率◆流別量據(jù)與亮存絨量評(píng)之釋間莊的鍵比燦率◆償珠債則能隱力溜比筋率◆嶄營(yíng)攏運(yùn)偏能蘆力得比慰率◆聽(tīng)盈計(jì)利乘能掘力晶比肚率◆框市魚(yú)價(jià)拒比構(gòu)率☆逆財(cái)慚務(wù)頓比哨率面的住分奶類(lèi)短冤期膊償訂債陽(yáng)能僻力長(zhǎng)浸期掘償污債償能相力●流起動(dòng)刪比棵率●資占產(chǎn)印負(fù)拒債響率●速惹動(dòng)宏比村率●權(quán)摸益錢(qián)乘超數(shù)●利儀息戚保穗障樹(shù)倍但數(shù)（得一耀）雜償村債擦能冒力嫩比翠率對(duì)激債期權(quán)嗎人舅來(lái)嚴(yán)說(shuō)鞭，冬此蜂項(xiàng)禽比敬率學(xué)越燃高坑越響好耐，遭因戰(zhàn)為大比藏率現(xiàn)越請(qǐng)高蒜，吧債卻權(quán)疑越稼有位保辜障抱。吹但掌是放，批從廳理粘財(cái)護(hù)的藝觀奇點(diǎn)屠來(lái)哈看屢，巧過(guò)狗高缸的言流妻動(dòng)鏟比語(yǔ)率歉不牛能控說(shuō)笑是攔好沾的墓現(xiàn)場(chǎng)象迷，嗽因瞎為希一豬個(gè)攏經(jīng)勇?tīng)I(yíng)逝活藏動(dòng)也正堤常異的粒公園司韻，耳資郵金律應(yīng)臨當(dāng)曉有背效續(xù)地撤在根生吩產(chǎn)敏經(jīng)裙?fàn)I沒(méi)過(guò)絞程衣中東運(yùn)鋪轉(zhuǎn)全，債過(guò)夢(mèng)多立地服滯秒留慣在洪流胖動(dòng)筋資待產(chǎn)伯的挽形瘋態(tài)喉上械，師就統(tǒng)會(huì)委影街響熄公傭司漲的琴獲蹄利委能飛力亡。●含楚義淋：流朽動(dòng)梁資居產(chǎn)與櫻流意動(dòng)共負(fù)宏債凝的局比析率疏。●計(jì)襯算圈公煌式羅：1透.流傾動(dòng)慰比兼率2躬.撞速掠動(dòng)評(píng)比它率●含假義驢：速衛(wèi)動(dòng)齡資董產(chǎn)與技流救動(dòng)沈負(fù)拒債過(guò)的械比精率睛?！裼?jì)府算肌公汗式哥：●一夜般功地陪，繁速所動(dòng)進(jìn)比親率飾為1：1，手表油明雄公膨司去短友期才償墊債琴能臂力閘較濕強(qiáng)夜，如較霞容束易夏籌捎措香到棒經(jīng)零營(yíng)禍活川動(dòng)里所遭需病要扒的磨現(xiàn)露金晌?！袼傺畡?dòng)刑比暈率習(xí)越敘高輕，則表熄明旗公古司侍償噸還薪債泰務(wù)交的主能科力參越浙強(qiáng)緊。資做產(chǎn)晃負(fù)童債杠率撒也促稱(chēng)桃負(fù)毯債犧比售率孕，巖用死于愛(ài)衡繁量店公天司盜利法用策債娃權(quán)該人召提肺供巴資拐金臂進(jìn)泉行鮮經(jīng)防營(yíng)絮活也動(dòng)拆的袋能逐力軟，謠也扣反絕映術(shù)債會(huì)權(quán)筒人丙發(fā)宵放膜貸李款吐的盲安務(wù)全激程煮度崇。慰其懂計(jì)清算尿公缸式墊為各：資粗產(chǎn)朝負(fù)歲債霉率盯=該屯比額率奮對(duì)艇債澤權(quán)曉人咬來(lái)煩說(shuō)炊，巾越誼低火越落好很。判但射就預(yù)所沙有蔑者君而禁言謎通級(jí)常作希僑望牧該移指才標(biāo)掀適庸當(dāng)宗，紹這成樣涼一悔方顯面廢有蝴利竟于國(guó)籌彈集場(chǎng)資向金量擴(kuò)天大造公窩司再規(guī)兆模鉆，岔有材利病于陸利墾用飲財(cái)搭務(wù)嘆杠革桿從增辭加罵所德有袍者破的還獲蔑利此能謙力毯，芹但做過(guò)誦高絕又舉影旋響套公沿司殲的綢融叛資樣能溫力歸。戰(zhàn)如州果暑資渣產(chǎn)令負(fù)膚債野率紐奉大狡于菊1嘗0庫(kù)0傷%保，巡壽表椅明械公堂司燦已典資采不陡抵堆債舊，繩視智為排達(dá)鳴到疏破教產(chǎn)姿的尿警拳界舅線好。3科.搬資刪產(chǎn)房誠(chéng)負(fù)豬債運(yùn)率權(quán)音益對(duì)乘納數(shù)浸是臟指仿資米產(chǎn)該總算額唐相殖當(dāng)?shù)斡谡吖沙讝|梳權(quán)夕益殲的硬倍陸數(shù)你，閃乘抄數(shù)敢越匆大蛇，拖說(shuō)望明惡股拆東壓投辱入扣的役資生本粉在皮資哄產(chǎn)蒜總想額夢(mèng)中仙所嚼占喉的撈比番重核越肯小嚼。紹其武計(jì)戲算士公悼式域?yàn)閴荆簷?quán)掩益胡乘仔數(shù)碑=權(quán)屑益考乘址數(shù)搏也蜓可遲用求來(lái)司衡餃量芬公東司軋的挺財(cái)核務(wù)拐風(fēng)生險(xiǎn)找，夏它岡與銹資至產(chǎn)戶(hù)負(fù)騙債焦率沸同殼方井向便變腎動(dòng)堂，鋤乘臘數(shù)吼越種高修，街負(fù)秤債鉤率置越遷高攤，蛋公播司北的習(xí)財(cái)逢務(wù)況風(fēng)曠險(xiǎn)稻就念越仰大漸。4辭.獅權(quán)秋益逐乘袖數(shù)利趟息每保堵障波倍口數(shù)糞亦舍稱(chēng)額利扣息中保潮證倚倍倦數(shù)龍，以指討息匹稅鄭前注正廁常侍營(yíng)辦業(yè)航利征潤(rùn)讀與侍負(fù)蔑債批利碗息張之勒比愧，峰其趣計(jì)將算海公逮式艦為搭：利睜息醒保亡障療倍芽數(shù)記=一竊般億說(shuō)級(jí)來(lái)艷，息比鳥(niǎo)率嗎越再高控，凈債屬權(quán)直人魂對(duì)廈公頑司膀貸貪款新就送更盾為印安鬼全飼，厭同騙時(shí)邊從競(jìng)公辛司址財(cái)優(yōu)務(wù)傻結(jié)勻構(gòu)遵上獄講捷，立投承資樹(shù)者善增朝加戴長(zhǎng)捏期煙債幣務(wù)蛇可鋸能移性孝也站越競(jìng)大慢。5役.澇利淘息召保比障勞倍頃數(shù)（碰二貓）集營(yíng)脈運(yùn)揮能五力現(xiàn)比面率●應(yīng)霧收拳賬異款雕周愧轉(zhuǎn)尼率●存也貨頸周柏轉(zhuǎn)交率●應(yīng)繩付棋賬法款贏周攪轉(zhuǎn)勇率●流司動(dòng)斜資津產(chǎn)倍周沫轉(zhuǎn)掛率●總仰資杜產(chǎn)伸周幼轉(zhuǎn)剩率應(yīng)同收步賬際款剖周恩轉(zhuǎn)甚率倦也州稱(chēng)年收珠賬售比統(tǒng)率雞反嶺映沒(méi)公途司焰應(yīng)勺收賓賬親款心的穗流湊動(dòng)舊程貓度逝(焰即婆周壩轉(zhuǎn)更快子慢績(jī))投。災(zāi)計(jì)發(fā)算跟公獅式樹(shù)為型：1量.瀉應(yīng)瞎收例賬弟款墾周泡轉(zhuǎn)揪率式折中：應(yīng)全收既賬錢(qián)款回礦收訊額壓是愧指靈已信經(jīng)妹轉(zhuǎn)戶(hù)化濾為語(yǔ)現(xiàn)頭金獲的扔應(yīng)劍收狡賬羊款嗚，銹可防根帶據(jù)網(wǎng)報(bào)撥告哈期裝應(yīng)芽收叛賬吩款該累基計(jì)遷貸棉方安發(fā)帶生轉(zhuǎn)額尼確宿定薪。樹(shù)由陸于東這班一臥指軌標(biāo)一冤般謝不爛對(duì)番外綁公餐布，駐外岡部猴投漲資恰者忠通廈常暫以賒撥銷(xiāo)憤收跌入扮凈笑額詳取后代世本擴(kuò)年曉應(yīng)雅收恭賬虛款輔回點(diǎn)收岔額是,計(jì)漆算徒應(yīng)船收蹦賬脖款爬周惕轉(zhuǎn)取率。應(yīng)蔬收眼賬街款致平條均吳余互額遠(yuǎn)為墾應(yīng)絲式收綱賬茶款酷期遍初弱余暫額憲和緣瑞應(yīng)孔收燃賬鋼款爸期癥末秧余塊額萬(wàn)的薦算烤術(shù)姓平忠均書(shū)數(shù)深。在瘡以浩信裂用湊交甜易逆為假主拐的齒現(xiàn)童代凡公剩司蒜中膨，局公取司技的虧信漸用孟政停策未是育以覆貨徑款拍的重收刷現(xiàn)婦期喪（浩貨嶼款裹周饑轉(zhuǎn)晝一嬌次桐的渾天葉數(shù)搬）隊(duì)表督示啦的湊。駛因只此壘，煩需壁要貿(mào)計(jì)血算“墳應(yīng)科收煌賬包款哥平否均丑周逢轉(zhuǎn)宅天蓄數(shù)紹”游或廚“舒應(yīng)黑收注賬柜款掙賬鎮(zhèn)齡適”或蒜：存鎖貨籍周禮轉(zhuǎn)朱率籌用跑于型衡界量呀公僻司諒在統(tǒng)一寬定饒時(shí)年期清內(nèi)才存劫貨踢資或產(chǎn)餡的治周制轉(zhuǎn)江次紹數(shù)唱，辜反賭映碼公困司營(yíng)購(gòu)捆、著產(chǎn)注、發(fā)銷(xiāo)探平漂衡冤效夢(mèng)率酒的結(jié)一否種附尺仿度乳。右計(jì)殲算鑄公啦式不為渠：2艱.動(dòng)存忠貨晨周爪轉(zhuǎn)洋率存展貨摸平飼均喝余環(huán)額=葡(期備初弟存毯貨+期母末晌存噸貨)亞÷崗2存泄貨謙周天轉(zhuǎn)家率示也助可險(xiǎn)以狡用峰周凳轉(zhuǎn)獅一遲次轉(zhuǎn)需柴要刑多唯少絕天法來(lái)佛表彼示性，題稱(chēng)映為烏存晝貨否周玻轉(zhuǎn)質(zhì)天榮數(shù)扔（復(fù)日嫩歷潑天悼數(shù)筐/頌存害貨示周奇轉(zhuǎn)衰率郊）梢。帝在勁對(duì)飯存樣貨擠周暈轉(zhuǎn)僵率慘進(jìn)誘行哥比纏較稍分央析草時(shí)例，薯要奶注猾意鋪這莊一隊(duì)比惱率繭產(chǎn)蠶生像的桌原森因怎。勾一俘般書(shū)而翁言澡，第存春貨兆周欺轉(zhuǎn)僵率雅越濕高憐，盛說(shuō)姿明辟存貝貨眠在課公凱司每停職留橫的庭時(shí)闊間護(hù)越脊短懶，攜存距貨桶占隙用堡的冒資雪本月越前少忘，善公制司衛(wèi)的紀(jì)存孫貨嗎管貝理薯水繩平固越馬高冠。洞如宏果鼻存肅貨束周嶺轉(zhuǎn)退率客放踐低緒，電表茫明紐奉公節(jié)司谷有譜過(guò)女多滴的露流啞動(dòng)命資寇本堤在阿存輪貨六上科滯賭留峽，蒜不欄能這更躺好紐奉地冰用油于釀業(yè)放務(wù)旱經(jīng)喪營(yíng)俗。壁太咳高本的沙存艷貨騰周朽轉(zhuǎn)罩率他則瞞可舒能忠是祝存血貨敬水帝平拿太龍低羊或雷庫(kù)淹存允經(jīng)漏常陳中蜓斷卸的露結(jié)腿果墓，藝公倘司盛也賓許餐因凈此龜而盛喪刃失椅某傷些物生蜻產(chǎn)變或粱銷(xiāo)席售需機(jī)誕會(huì)回。3強(qiáng).驚應(yīng)息付掌賬胸款連周沖轉(zhuǎn)毅率應(yīng)遣付緒賬蹤蝶款料周界轉(zhuǎn)斤率刪是包指陽(yáng)銷(xiāo)他售練成訂本僅與銷(xiāo)應(yīng)柳付莖賬檢款難平圾均椒余逢額弱之鈴間符的電關(guān)笛系番，墳其農(nóng)計(jì)拴算揚(yáng)公稱(chēng)式霞為段：應(yīng)只付棄賬批款偉周做轉(zhuǎn)量率澇反稱(chēng)映計(jì)本慈公永司拔免騎費(fèi)游使孟用桂供變貨籃公緞司黎資旺本絨的倍能蛙力己，谷應(yīng)瞎付睡賬冶款祝周殖轉(zhuǎn)耀天定數(shù)疲（右日黎歷味天賊數(shù)侵/體應(yīng)估付至賬截款榜周墨轉(zhuǎn)材率帥）臟反園映膛從厭購(gòu)撤進(jìn)瓦原喂材貢料養(yǎng)開(kāi)害始澤，師到茫付愉出葛賬林款脈為記止加所濫經(jīng)掃歷款的砍天勞數(shù)惑。胃這逐個(gè)睜指抄標(biāo)粉通常常富不椅應(yīng)許該坡超胸過(guò)規(guī)信宜用寒期艘，秩如陜果誦過(guò)際長(zhǎng)蜜，殃意勻味話(huà)著思公鋪司淺的智財(cái)疏務(wù)蘋(píng)狀醉況樓不蔥佳商，奇從冒而挎無(wú)冬力工清路償影貨起款易；住如餃果豈過(guò)叉短令，妥表吸明沉管票理投者仿沒(méi)沃有抵充妹分沖運(yùn)蒼用沿流縣動(dòng)觸資警本。流夠動(dòng)脖資誰(shuí)產(chǎn)白周查轉(zhuǎn)根率池的僻計(jì)啊算牢公遷式鋪如疊下吳：流膠動(dòng)培資橫產(chǎn)放周附轉(zhuǎn)集率貿(mào)是受分越析階流要?jiǎng)訚O資幟產(chǎn)挨周齒轉(zhuǎn)晉情脹況咱的珠一沒(méi)個(gè)評(píng)綜夜合腰性練指弊標(biāo)閘，華這蠟一蝦指崖標(biāo)唇越熔高欲，男說(shuō)蒸明武流貿(mào)動(dòng)鹿資搬產(chǎn)轟周鼻轉(zhuǎn)鐮速僚度季越救快瘋。纖考賴(lài)核刃流冊(cè)動(dòng)蛇資溉產(chǎn)旋的雞周漢轉(zhuǎn)勵(lì)情暑況聞還貴可譽(yù)以悟采逗用譽(yù)完引成錢(qián)一帝次井周母轉(zhuǎn)籠所手需術(shù)要煙的般天抗數(shù)咐來(lái)改表輕示聞，湊其爐計(jì)階算識(shí)公殿式采為寸：流唐動(dòng)西資戀產(chǎn)麗周迎轉(zhuǎn)蜂天約數(shù)細(xì)=4永.慎流凈動(dòng)啦資較產(chǎn)赤周趨轉(zhuǎn)品率總環(huán)資撐產(chǎn)翅周矮轉(zhuǎn)勇率突的誓計(jì)污算棍公鳥(niǎo)式南如吧下可：這料一喬指棄標(biāo)拉的授大吉小營(yíng)與苗行沾業(yè)勿性嗽質(zhì)兄密碗切已相建關(guān)區(qū)，肅通手常倦資葉本療密啞集嘩型其行粘業(yè)考周割轉(zhuǎn)積率她較器低拋，允勞嗽動(dòng)蹲密胳集湯型爛行振業(yè)蒼周嫂轉(zhuǎn)召率撞較案高肺。遮因稿此民，黨應(yīng)孝將裕公蒙司村的壘總亭資糟產(chǎn)多周陶轉(zhuǎn)橡率株與泰行應(yīng)業(yè)田平在均織周羨轉(zhuǎn)想率價(jià)進(jìn)愚行腫比束較促，緣瑞以智判煮斷摩公蘋(píng)司短資犯產(chǎn)店的董使夕用縣效底率明。5掏.片總誰(shuí)資唇產(chǎn)省周請(qǐng)轉(zhuǎn)曾率以源銷(xiāo)森售味為苦基迷礎(chǔ)龍以冷資爽產(chǎn)終或未股先權(quán)窗為揮基畏礎(chǔ)●銷(xiāo)光售庭毛農(nóng)利僻率●總伙資柏產(chǎn)踩收皂益鞋率●息喘稅左前考利鑄潤(rùn)艘率●投親入瞎資工本療收勻益貪率●銷(xiāo)頑售閘凈某利我率●凈鼓資袋產(chǎn)裁收拌益初率（考三續(xù)）墾盈期利脊能脹力風(fēng)比云率1笛.雜銷(xiāo)青售愚毛快利銹率銷(xiāo)成售漆毛足利窩率斤(紀(jì)g賴(lài)r釀o框s施s擇m虎a獻(xiàn)r炕g哲i桂n頌)沫是破銷(xiāo)兩售溜毛軟利恥與拳銷(xiāo)虛售槐凈辯收鞋入顯之庫(kù)比勿，品其他計(jì)淚算蛙公附式幕為粗：公農(nóng)式春中馬毛垂利亡是蜜指低公晌司倆銷(xiāo)獸售測(cè)凈勝收炎入等與克銷(xiāo)唯售青成治本愿的物差麻額機(jī)。肅這沃一乎比嶼率丙反比映注公叫司體的伍初打始益盈間利怪能吳力儀，唇毛其利厘率沃越豆大錘，利說(shuō)趙明來(lái)在蝦銷(xiāo)雨售無(wú)收辜入架中溉銷(xiāo)也售蠅成打本己所毫占飯比樓重睡越杠小尋，怖公貼司的通拾過(guò)謎銷(xiāo)澆售篩獲省取卻利御潤(rùn)烈的謹(jǐn)能某力觸越恒強(qiáng)瓦。2封.擴(kuò)息立稅述前墾利潮潤(rùn)首率息拌稅僵前燃利去潤(rùn)典率類(lèi)(直E勾B凝I之T憶m呀a桌r若g遵i皇n揚(yáng))撐反格映伯公卻司呀經(jīng)宮營(yíng)抹活揀動(dòng)肯創(chuàng)景造慨的同收宵益刮，值其毒計(jì)膏算現(xiàn)公早式棟為心：這烏一略指宮標(biāo)察假豆設(shè)您公殖司忍的康資叨本鴿全義部克來(lái)默自籌于榨股它權(quán)哄資守本截，桌且發(fā)不列考攝慮掠所貪得俊稅弱對(duì)價(jià)收限益定的諸影做響拘。頓息脫稅含前您利落潤(rùn)討一秀般騎可豎根掘據(jù)坦利證潤(rùn)臨表凳中議的屑利蟻潤(rùn)愉總疲額系與鄭利旗息捐費(fèi)掘用估之騙和投計(jì)絲式算吃?？v息諒稅雙前識(shí)利殿潤(rùn)命率伐越浙大貧，菌表央明悟公溫司閱盈挪利洋能京力聚越柔強(qiáng)素。3竭.諷銷(xiāo)胞售袍凈蠶利犬率銷(xiāo)引售吼凈斯利網(wǎng)率冤(庭n捧e幣t司p夠r凡o綁f莖i除t而m瀉a柔r浙g搭i宏n作)浪是寺指增公鐘司蹄凈阻收塌益借與兔銷(xiāo)向售生凈鞏收導(dǎo)入堡的拋比銹率度，谷其陷計(jì)蠻算般公柳式靈為倒：銷(xiāo)夢(mèng)售岸凈俊利岸率卵的嬸高偵低煤不炒僅豪取造決紅于紙公貸司贈(zèng)的岸經(jīng)上營(yíng)延環(huán)傘境添和授行茄業(yè)崖屬守性攏，就還倡取守決程于皺公歪司經(jīng)的歪資仙本席結(jié)苦構(gòu)道、嫂非廟經(jīng)倆常啊性懶損許益紫和事所赤得欺稅貼等路因批素枯的裙影瓦響顫，勿因嶺此燭，現(xiàn)通從常墊需師要江結(jié)失合超其啞他劉指剪標(biāo)殼評(píng)蓬價(jià)料公炸司乓的綿盈陶利此能虛力光?？?cè)踬Y播產(chǎn)含收化益夸率室是皇用存于朝衡規(guī)量意公順?biāo)咀钸\(yùn)載用崖全頂部湊資襪產(chǎn)賤獲洽利鄉(xiāng)豐的鎮(zhèn)能怎力私。潛計(jì)交算府公傻式達(dá)為層：4敬.方總夠資講產(chǎn)苗收澡益買(mǎi)率公捏式澆中總逼資容產(chǎn)毀平裝均超余亭額是前公原司遍資小產(chǎn)愧總避額語(yǔ)期丑初注數(shù)敞與忍期最末喊數(shù)調(diào)的擁算仇術(shù)乳平溜均忘數(shù)啦。快總宴資升產(chǎn)姓收濾益敏率絨主剝要按用炮于胖衡墨量憤公默司攀資視產(chǎn)務(wù)創(chuàng)篩造撞收球益奇的揭能岸力得，見(jiàn)在訴市過(guò)場(chǎng)陵經(jīng)堅(jiān)濟(jì)咱比家較鞏發(fā)求達(dá)崇、袍各概行姻業(yè)房誠(chéng)競(jìng)它爭(zhēng)鞏比降較睬充乘分蜂的沃情頃況踩下艇，陪各灘行蜜業(yè)撈的醉總哭資凱產(chǎn)瘋收張益規(guī)率飽將峰趨辱向愁一終致艘。碌如朋果領(lǐng)某芝公縱司協(xié)的想資捷產(chǎn)唯收然益利率削偏傷低咱，型說(shuō)基明喪公忍司蠢資板產(chǎn)惱利叢用企效腦率叔較帆低泰，步經(jīng)五營(yíng)俘管濁理舉中挺存拳在丸問(wèn)滿(mǎn)題倡，道應(yīng)饒?jiān)撟嬲{(diào)仇整低經(jīng)搞營(yíng)樸方軟針腿，鳴加奧強(qiáng)遣經(jīng)堂營(yíng)妥管燦理簡(jiǎn)。犯公姐式期中墳的冊(cè)分散子仰也班可艦采悟用凈套收索益指水標(biāo)吸，崖以欠反妻映框公惡司庭總頌資喇產(chǎn)儲(chǔ)創(chuàng)沉造銀的嘉凈真收儲(chǔ)益雅的繩情魄況到。5膝.遣投娛入打資欣本條收希益筍率投猾入車(chē)資廢本瓣收徐益塊率撐(衛(wèi)r媽e割t供u膊r斥n采o菌n挪i孩n氏v住e草s憑t鴿m貓e既n吊t鼠c碗a仆p胡i并t駝a喚l械,響R此O緞I療C節(jié))寄是烏指押公晃司津?yàn)榘l(fā)投致資獨(dú)者扮（拍股叫東之、宗債乏權(quán)湖人逢）查創(chuàng)蘭造層的隙收登益鹿，味其嫌計(jì)統(tǒng)算習(xí)公泡式趁為勵(lì)：公灣式高中嗎的絕分礦子共是輸指染歸小屬飄于投撐資噸者（寶股脹東騙和租債園權(quán)申人詳）巡壽的伯收拌益般，投半入綢資遷本是董指賞投洗資源賬瀉面豈價(jià)哈值將，樸包謙括債寫(xiě)務(wù)例資術(shù)本父和經(jīng)股扁權(quán)鼻資抹本。素前耀者傍主添要虜指缺債卡權(quán)爺人悄提膜供轎的赤長(zhǎng)樹(shù)短附期葬貸怕款是，菠不張包積括華應(yīng)稀付菊賬裹款聽(tīng)和按其鋼他找應(yīng)釘付驕款真等舟無(wú)彈息遷負(fù)舉債貨；吼后張者只主竭要搏指嗎普刑通柜股壞和尸優(yōu)有先相股兩。吊投喊入哲資麻本撐也樸可寄理妙解簡(jiǎn)為段公譽(yù)司擴(kuò)的想全慕部包資到產(chǎn)艱減柳去妨商綠業(yè)炎信偽用肌后敵的制凈隆值之。梢如咐果得公豆司規(guī)資比本贊全必部騎來(lái)川自駐于毯有歷息棕負(fù)左債販和鋪股齊權(quán)筐資臂本杏，馬那霞么辜投盈入猴資菜本尊與壁公翁司箭資刮產(chǎn)字總發(fā)額隊(duì)相撕等似。你此辱時(shí)瓜，簡(jiǎn)投鋒入杰資棗本躁收益益療率衡也莖可景稱(chēng)購(gòu)作貫總險(xiǎn)資趁產(chǎn)棒收難益侄率寨。凈柄資些產(chǎn)睡收是益隱率鼻是沫指遵公斷司飼運(yùn)嫁用撒投弦資命者旬投撕入櫻資嶄本晚獲日得元收水益臟的季能鑄力尖。腔計(jì)昆算曉公悠式忽為灣：凈互資有產(chǎn)問(wèn)收刻益吊率場(chǎng)是鞠反水映邁盈震利墳?zāi)苌Σ兜男藧盒脑灾概蓸?biāo)幼。睬因待為追公慮司舟的宇根樹(shù)本沉目拍標(biāo)窯是艘所菊有府者妄權(quán)橫益碧或基股偵東罰價(jià)坊值蹤蝶最鍬大貧化穗，槐而寺凈投資男產(chǎn)禽收使益序率肉既不可佳直還接兼反個(gè)映奏資熟本警的漫增蒜值賠能村力丙，挖又絨影長(zhǎng)響失著悟公騙司扶股叼東責(zé)價(jià)件值播的吉大餅小麻。公該潛指走標(biāo)耍越撞高昨，篩反被映不盈嫩利附能溪力秀越淚好牲。棄評(píng)立價(jià)執(zhí)標(biāo)丟準(zhǔn)榨通誕常繪可妄用傷社全會(huì)親平厲均去利崇潤(rùn)找率快、炸行復(fù)業(yè)雪平釀均支利領(lǐng)潤(rùn)店率搬或敢資秀本董成洗本樂(lè)率植等逮。6災(zāi).志凈神資威產(chǎn)甲收梳益矮率●每登股禽收界益●市犁盈杰率●市喝凈幼率（訂四括）寸市膜價(jià)晃比胞率困對(duì)籌于得上羅市緒公若司伶，蜻還牌應(yīng)暴將援財(cái)救務(wù)神報(bào)然表燥提府供愧的筒數(shù)敲據(jù)蜓和管市激場(chǎng)疫數(shù)紙據(jù)戒結(jié)聚合吳起硬來(lái)屬，搶評(píng)猛價(jià)通公川司避的楊經(jīng)套營(yíng)申業(yè)謀績(jī)?nèi)??；ヅc虜此茄有炊關(guān)盯的亂各疊項(xiàng)呆評(píng)雁價(jià)稍指悔標(biāo)喚包宇括躁：每愈股螺收描益該計(jì)哈算延公航式各分煩為賤基諒本囑每鹽股礦收董益皂和滿(mǎn)稀叮釋鞭每兵股艷收裙益樂(lè)兩冰項(xiàng)桐?；居|每劍股滑收臭益旋=1奇.豎每培股垃收剛益其籮中相：坦流磁通羨在滾外對(duì)普椒通克股弄的固加啟權(quán)上平罰均顧股朗數(shù)=稀柱釋動(dòng)每輩股塔收哄益市哲盈臘率返反響映照的瘡是汁投嬸資酬者丈對(duì)韻單遺位手收巡壽益車(chē)所醫(yī)愿拜支討付功的勇價(jià)限格為，謙其類(lèi)計(jì)紛算需公助式魯為牲：市蹈盈綢率漆=這興一聲比駛率痕是繳投梅資盲者境在欺市秒場(chǎng)瘡上蠟買(mǎi)端賣(mài)勾股潤(rùn)票頁(yè)時(shí)錘分胡析牽股黎價(jià)薄與令上豪市衰公斬司啊凈出收杏益惹之錯(cuò)間暴關(guān)脈系樸（紀(jì)即辦股感票仔以呀幾禍倍貴于怠每凱股皇凈葬收覽益慨的下價(jià)南格脊買(mǎi)話(huà)人汽或翅賣(mài)服出勞）謙的甩一宋個(gè)量重肥要金尺核度殺。死據(jù)新此渾可及以喇衡館量蹦某確種斤股疾票副就辮其淺公缺司烈利傳潤(rùn)會(huì)而勝言暈是漲定較價(jià)呢太致高垂、老定煤價(jià)呼適艘中恐或社定塘價(jià)依太遙低忽。2翻.宵市暴盈欣率市透凈蜘率尊可命按椒下處式飛計(jì)薄算甜：3椅.遙市困凈稅率☆式哥中每集股役凈估資性產(chǎn)是困股脖權(quán)矩資纏本疼的賬叮面殲價(jià)刑值?！钍泻蠄?chǎng)緣瑞價(jià)尤格替與罷賬釋面仁價(jià)箏值罷之怎間稱(chēng)的世差什額遵主蓬要糾源薦于洋以之下父兩魄點(diǎn)矩：①棒財(cái)彩務(wù)床報(bào)顧表放是鮮以絹交產(chǎn)易帥數(shù)沃據(jù)牌（尚歷艦史谷數(shù)樸據(jù)金和衣歷哄史元成心本昨）不為惡基違礎(chǔ)蘇計(jì)置算趟的甩，蜘沒(méi)跳有活考滾慮剃公靜司趨資驚產(chǎn)焰可富能防產(chǎn)失生醫(yī)的戒未尸來(lái)框收獨(dú)益駐。②筑公闊司斃有氧許魯多孝影解響儲(chǔ)未壘來(lái)她收算益功，維但渠沒(méi)同有版計(jì)栽入齊資驚產(chǎn)蛋負(fù)桶債投表萍中盟的決資渴產(chǎn)鋼或趨負(fù)棵債蓄，較如焰商眾標(biāo)表、如高朵新匯技守術(shù)獎(jiǎng)、子品疑牌商、承良幕好邊的挨管幼理妥、磚未備決嫁訴俊訟虜、解過(guò)私時(shí)斃的成生您產(chǎn)組線燥、獵低芒劣見(jiàn)的梯管峰理印等慈。甚這誤些贈(zèng)從腸會(huì)命計(jì)容角盜度然無(wú)墨法晴計(jì)港量續(xù)的哭資袋產(chǎn)坑和驅(qū)負(fù)京債橡使叢公哈司飲的允賬恩面岡價(jià)采值隨與送市沙場(chǎng)銷(xiāo)價(jià)虛格領(lǐng)相秀距鄉(xiāng)豐甚球遠(yuǎn)調(diào)。售除鐘此鞏之煉外愉，透還甘要詞分蛛析阻股囑票裝市刪場(chǎng)狡定集價(jià)競(jìng)效淹率怨對(duì)租這徒兩昏者翠差寨異鼠的躬影邪響茫。三斯、健經(jīng)乳濟(jì)寇增耕加再值☆紀(jì)前棒述撲指竿標(biāo)籃的循缺加陷鄉(xiāng)豐：①差是程根隨據(jù)婚公替司兼的會(huì)踐計(jì)跑利猶潤(rùn)衡產(chǎn)量請(qǐng)公僻司喬的箭盈慰利描能慰力驅(qū)，廊沒(méi)找能壯給漏出豎一蕩個(gè)亭用稀于侮比廳較色的憂(yōu)尺想度那。②會(huì)嘗計(jì)守利滔潤(rùn)僅潮扣務(wù)除榴了福公強(qiáng)司冶使情用根資擱本置的債巧務(wù)善成竭本，冠并債沒(méi)釀?dòng)邢煽墼赋衫鏅?quán)抵資粗本乎成縫本，清因悟而鍵并她不賄能席真重正紹反品映陣公顆司俱的喬盈降利裂能接力黎。概綱念護(hù)：經(jīng)鞭濟(jì)琴利肆潤(rùn)顯又號(hào)稱(chēng)鍵經(jīng)陳濟(jì)毛增落加駛值歸（慕e俊c暢o暑n版o糧m盯i扶c已v肌a色l姓u湯e悶a扒d酸d蓮e掙d糕，鴉E票V覆-業(yè)A吃）睡，秀其饞作哨為逆剩渡余投估滑價(jià)痛模票型育的鏈衍概生甩品躲，露在淘數(shù)抓量推上催等牌于枕稅袍后軍凈已經(jīng)僵營(yíng)斜利逐潤(rùn)跌超德過(guò)徑資蜻本姐成技本裳的幼價(jià)可值病。計(jì)逗算投公俱式弦：E乘V劉A口=及N慈O歇P脈A鍬T秀+越A皺d增jo恢p－裂W券A經(jīng)C影C嶼×撐(林I荒C霞+映A丹d朱ji甲c)式伏中笨：損N執(zhí)O塔P蓮A滿(mǎn)T成（央n御e返t孩o笑p還e辟r訂a唉t喉i乳n飾g沸p脖r恐o競(jìng)f魔i臨t歪a騎f蹦t魂e說(shuō)r蠢t勸a驅(qū)x引e販s強(qiáng)）攔為框稅落后溜凈惡經(jīng)核營(yíng)趙利風(fēng)潤(rùn)梢；雁A底d志jo繡p為懷N大O杰P傍A候T憶調(diào)桌整和數(shù)迎；貿(mào)W趨A貨C下C姨為拐公災(zāi)司目加熔權(quán)演平盒均備資逼本遵成剩本主；奸I緞C楚為斑投奔入如資眠本宵總夸額畫(huà)；志A恭d受ji字c為具投憤入興資為本容調(diào)時(shí)整法數(shù)春。假草設(shè)堂不子考杜慮怠各場(chǎng)種粒調(diào)爛整森因獎(jiǎng)素欣，碧經(jīng)家濟(jì)貝增內(nèi)加籮值鞏可塘表盈述薯為蔬：式蚊中：R枕O循I順C恰為榴投增入潔資供本漿收舒益子率弱，躲這救個(gè)華指群標(biāo)武與匙公啟式鑄（梨10堡.躁2積3）屈在虛本勇質(zhì)宴上快是濕一庭致突的旗，壁只萌是慶表丘達(dá)朱方捕法涼不處同杯，育如挑果物不將考母慮撿各鑒種覽調(diào)慮整糕因吊素運(yùn)，沖N走O甲P鄰A望T經(jīng)等冊(cè)于月E他B紙I題T牛×諸（幼1－T綱）遞，盤(pán)I野C疾等倍于劣投爸入喬資勁本嘴平摸均巴余根額洽。公峰式擔(dān)中底的徒（怨R部O材I摟C?。蒞親A店C斧C必）虛稱(chēng)戴作冷收翼益呆率慰差引（林r患e配t羊u宏r塞n仿s早p韻r章e泳a效d棵)，只揀有啊收潤(rùn)益蜜率負(fù)差址為炭正膊時(shí)垃，才仁能絞為嫌公追司恨創(chuàng)箱造描價(jià)喝值。容因僻此節(jié)，繼管疊理歌的努目車(chē)標(biāo)右不粉是騙預(yù)乓期敬的借收金益役率崖最凳大糊，部而捎是直預(yù)盼期余的傭收亞益鳴率妖差覺(jué)最蛋大董。句在憑其挺他質(zhì)因緊素愧保番持膠不父變依的援情灑況抽下數(shù)，枝提以高聰投宗入逢資距本歉收凳益團(tuán)率剩、范降科低幅資該本植成繞本士、看增環(huán)加碎資逮本棋投枕入呈（棋假降設(shè)鼠新責(zé)投蠅資含的喊R蛙O舌I稈C舞大扔于泥W微A嫌C勾C富）則或蘇減腦少分資討本牛投沫入疏（罰假貨設(shè)燦被投剝茶離塵資孩產(chǎn)偏的累投留資戒收奧益徒率夫小跪于義資洪本刺成幫本秋）符時(shí)剛，奶就真會(huì)伴增犬加賄E姥V啦A孫，絹為魚(yú)股峽東皆創(chuàng)政造腿價(jià)彎值桂。第邪二梯節(jié)健財(cái)爽務(wù)罩預(yù)華測(cè)財(cái)務(wù)預(yù)測(cè)的內(nèi)容一預(yù)計(jì)財(cái)務(wù)報(bào)表二外部資金需要量預(yù)測(cè)三預(yù)計(jì)財(cái)務(wù)報(bào)表調(diào)整變量四可持續(xù)增長(zhǎng)率六內(nèi)含增長(zhǎng)率分析五一亮、脫財(cái)藍(lán)務(wù)曉預(yù)呼測(cè)全的墻內(nèi)紫容（躁一遙）目財(cái)患務(wù)栽預(yù)捧測(cè)棍的帖概應(yīng)念師：孟：財(cái)喊務(wù)郵預(yù)飄測(cè)是花在蟻財(cái)夫務(wù)葡報(bào)趨表主分腹析造的會(huì)基犯礎(chǔ)形上誓，華以倡公軟司鍵預(yù)組測(cè)棄期宿的鼻戰(zhàn)登略男目那標(biāo)途、錢(qián)經(jīng)判營(yíng)眠目詢(xún)標(biāo)啊和替財(cái)螺務(wù)兇目橋標(biāo)趴為丟導(dǎo)撲向色，鬼以疫確饞保僻財(cái)滔務(wù)酬預(yù)騙測(cè)原與茅公悲司源的矩總慈體要任狡務(wù)減、奸長(zhǎng)真期磨目汪標(biāo)廟、各面骨臨泉的映機(jī)乞會(huì)卷和司環(huán)仰境茂約掏束背相悶一蛇致鼻為續(xù)原舞則僻，撞通金過(guò)礦編貝制飯預(yù)牲計(jì)爽財(cái)魄務(wù)眼報(bào)忍表虹反環(huán)映脹公醬司多一朝定敬期苦間岡的撥財(cái)選務(wù)醬狀殘況剪和駛經(jīng)丈營(yíng)議業(yè)紹績(jī)戒。（幣二悼）頸財(cái)茄務(wù)在預(yù)楊測(cè)絲式的畢過(guò)填程財(cái)稈務(wù)皂預(yù)四測(cè)沫的流過(guò)竿程燦如辜圖賽所閑示野：圖1睛0—2財(cái)總務(wù)顆預(yù)戴測(cè)爸步敘驟（漢三永）右要劈燕點(diǎn)嫁提倒示：（榜1唇）欲與肅財(cái)盛務(wù)度預(yù)情測(cè)縫有問(wèn)關(guān)膛的查數(shù)槽據(jù)業(yè)主維要爹有監(jiān)歷共史章財(cái)們務(wù)但報(bào)趙表菠數(shù)轎據(jù)隱（徐至燦少傾5桐年速的王所膚有欺公曉開(kāi)很的雪財(cái)懷務(wù)維報(bào)港表咳、冤附恐注偏和是對(duì)院外鼠報(bào)友告茄的賺原摘始吊數(shù)囑據(jù)穗）麥，發(fā)如僵果卻可壤能摩還量應(yīng)衫包煌括會(huì)子抵公伙司框和堵關(guān)尚聯(lián)埋公刊司畫(huà)的濕有災(zāi)關(guān)亂財(cái)肅務(wù)域數(shù)償據(jù)塊。（卵2怕）祝確列定仿財(cái)賺務(wù)代預(yù)矮測(cè)駐期這間飯（質(zhì)1沫至慚5略年閣）幸公稀司廊可出能累面枕臨視的哥商失業(yè)典環(huán)踐境野和汽經(jīng)班濟(jì)奴環(huán)厚境除的珠基攤本辯假絲式設(shè)燭，騰如使利股率胡、肚匯綁率撥、宇G獨(dú)D喜P儉、皂C裁P躁I蹲等眾影儲(chǔ)響辣公瓣司蝴戰(zhàn)風(fēng)略賠和朽經(jīng)受營(yíng)曬計(jì)礙劃眾的程各腔種愧參腹數(shù)象。（登3研）荒根厭據(jù)吸公闊司療的取經(jīng)構(gòu)營(yíng)雜規(guī)磁劃壺和嫁投歷資特規(guī)云劃呀，急分彩析伙公羽司被各槽個(gè)租主辜要撞部旋門(mén)潑的舍現(xiàn)女有胞業(yè)盾務(wù)摧以聚及解在惠預(yù)徒測(cè)虛期薪內(nèi)像可揚(yáng)能枕新頁(yè)增換的借業(yè)曉務(wù)吳，泥以盈便屑正紫確攔進(jìn)址行井銷(xiāo)塌售關(guān)預(yù)狹測(cè)惰、肯成如本斥估碎計(jì)撤和拍預(yù)宰計(jì)話(huà)每讀一警業(yè)匠務(wù)釋的育資竊產(chǎn)宮需游求仁。楚編派制質(zhì)各瓣種闖詳啄細(xì)苦的鼓預(yù)距測(cè)卻數(shù)燈據(jù)宏，騰如勸銷(xiāo)崖售床預(yù)棍算尚、裁生喊產(chǎn)每預(yù)魚(yú)算筐、截采婦購(gòu)腐預(yù)串算狀、毫資島本吼支植出的預(yù)燃算鞭、燒現(xiàn)頁(yè)金裕預(yù)企算適、繩管門(mén)理吳費(fèi)冊(cè)預(yù)雖算權(quán)、援財(cái)膏務(wù)屈費(fèi)祝預(yù)秘算許等趁。（肉4奪）谷建藍(lán)立遠(yuǎn)預(yù)環(huán)測(cè)初模流型昨，違將度公躺司南戰(zhàn)鳳略字構(gòu)黑想鏈轉(zhuǎn)助換軟成滋各飾種包預(yù)暴計(jì)飛財(cái)仔務(wù)麥。環(huán)根輸據(jù)槐歷硬史陪數(shù)開(kāi)據(jù)之、粉基槳本統(tǒng)假城設(shè)宏確桂定誦的駱各翅種壺參年數(shù)菊，鑒如吉增彼長(zhǎng)莊率凡、礎(chǔ)預(yù)本期仆財(cái)脾務(wù)羨比六率衣、吧利提率才、露資孟本暫成掠本派等順；蔬根鍋據(jù)房誠(chéng)公途司制的亭經(jīng)害營(yíng)遺政狀策喂和聞財(cái)賠務(wù)拌政投策失確腐定夢(mèng)的塌收奸入圓、辯成安本答、桂利貧潤(rùn)軍、帝資獲產(chǎn)誦、劃負(fù)景債腰、傾股陽(yáng)權(quán)需等驢預(yù)箱測(cè)費(fèi)數(shù)畜；卡根泥據(jù)盯財(cái)退務(wù)友報(bào)潔表佩各賺項(xiàng)眉目慕之扒間夠的旗變鉤動(dòng)僚關(guān)亮系續(xù)建蹦立湖預(yù)縣測(cè)莊模顫型甲，釘自劃動(dòng)與生膠成興各再種譯預(yù)握計(jì)薄財(cái)團(tuán)務(wù)擾報(bào)揚(yáng)表陣。（驕5歲）序確者定略資勾金呆需饞求攜與覽融茫資袖計(jì)櫻劃調(diào)。葬根鳥(niǎo)據(jù)丙預(yù)里計(jì)嗽財(cái)輔務(wù)搜報(bào)千表顫等澡有拘關(guān)真資貸料朋，乎確尚定脅公雜司京在帽預(yù)發(fā)測(cè)鹽期膚內(nèi)暑各長(zhǎng)項(xiàng)器投逐資聰及王經(jīng)女營(yíng)副所奪需扔的娛資器金舅數(shù)夠量仙及瓣時(shí)棕間捏安娃排竹，靈包籍括機(jī)需怒追搖加康的待營(yíng)田運(yùn)冶資島本帆的架數(shù)違量甜。系在馳此撞基永礎(chǔ)艇上螺，雕結(jié)弟合守公將司御的澤股馳利息政尿策冰、鉆目楊標(biāo)繪資衫本失結(jié)喇構(gòu)墻和肅債鹿務(wù)貢方亭針辣等衫財(cái)蓄務(wù)歌政扣策越，爭(zhēng)比標(biāo)較辭資月金絹來(lái)情源素與壯資尸金毯運(yùn)租用癢之拼間灑的嗓差棒異讓?zhuān)浯_蔽定顫資雄金愛(ài)來(lái)蟻源評(píng)計(jì)煉劃偵。（輪6咱）五分鞭析圖公儉司愁可拜持脂續(xù)虹增虜長(zhǎng)劃能稈力繡，鬧測(cè)寸試廉財(cái)養(yǎng)務(wù)剩預(yù)擔(dān)測(cè)珍結(jié)躍果艘的要可匪行究性濕。緩?fù)ㄔ氵^(guò)來(lái)敏捉感鬼性蒙分秀析披，憲確參定串不權(quán)同運(yùn)經(jīng)礦濟(jì)挑條攪件烘下完財(cái)館務(wù)糊政昨策磚支收持威經(jīng)羞營(yíng)桌目賺標(biāo)濁的疲能亭力班及陜應(yīng)滅對(duì)朗措水施俘。二陡、都預(yù)豬計(jì)舍財(cái)臨務(wù)還報(bào)棚表（宵一連）喜編款制竿預(yù)矛計(jì)牽財(cái)柱務(wù)博報(bào)撇表穗的嫁方瘦法1原.手銷(xiāo)焦售個(gè)百銳分敬比鍋法2媽.喂線藝性云回名歸蛙法3母.條專(zhuān)推門(mén)依項(xiàng)堡目細(xì)預(yù)縮慧測(cè)療法首雨先握要俊判混斷口財(cái)我務(wù)破報(bào)惡表慈中蓬各奏變千量荒與受銷(xiāo)例售目之渠間稠的瞎關(guān)艱系茫，熄以炎便矛確剪定蔑哪題些嚴(yán)項(xiàng)蠻目勤可嘗以巧估耽計(jì)做為虹銷(xiāo)潤(rùn)售拾的洗百悶分礎(chǔ)比推，白哪腦些陰必址須狹依淚據(jù)降其可他牲信肚息頸來(lái)財(cái)預(yù)預(yù)測(cè)[揭例耽]假殼設(shè)曾X駝Y莫Z排公泳司平2降0支1笨1育年允的先利溉潤(rùn)夕表賭和咬資測(cè)產(chǎn)險(xiǎn)負(fù)穩(wěn)債懂表誰(shuí)如贊表動(dòng)1捎0隱—笑1美、發(fā)表愿1塵0機(jī)—泛2姨第蕩三探欄需所狀示佩，滲表等中膽第傍二爸欄塔列降示傾了粗預(yù)隨測(cè)炊方膏法榨。過(guò)為膠分柔析娃方攜便現(xiàn)，個(gè)假蜻設(shè)敞：①晚在隙預(yù)隙測(cè)鄰期夸內(nèi)雁銷(xiāo)擺售復(fù)收圾入疤增直長(zhǎng)訪1伶0厚%娛；②貴銷(xiāo)冤售饞成鹽本是繼記續(xù)和保家持鬧7茶5瀉%塘的愈比緊率磨，輔管窮理酷費(fèi)逢用派(長(zhǎng)不稅包垂括陷折洋舊槍)逢預(yù)墨計(jì)眼增遞長(zhǎng)脅5撤%盼，泳折如舊省費(fèi)卡用艦預(yù)蘭計(jì)洲增手長(zhǎng)億1席0切%江，粒利耕息般費(fèi)賀用笨由挨借五款敵數(shù)秀額已與請(qǐng)利陳率舌決見(jiàn)定達(dá)，胃所泳得題稅慚稅未率威為脹2響5鬧%狹；③婦目何前軟股罷利破支健付丘率壇為肚6哭6池.顫6巖7晨%貧；④甚公豬司員現(xiàn)擠金聽(tīng)和微固田定冬資仰產(chǎn)釘凈梳值隸增浩長(zhǎng)跡率茂與帽銷(xiāo)態(tài)售鹽收炕入騙增監(jiān)長(zhǎng)昂率祖相豪同譽(yù)；⑤他各污期表提宣取凍折碎舊朋全佳部勤用葬于彼當(dāng)跪年叢固惡定芬資桶產(chǎn)紋更膊新汽改庸造印；⑥熟各墨期仇應(yīng)羞收擾賬贏款材、蕩存冒貨許、易應(yīng)滔付尿賬飼款跪按金周貿(mào)轉(zhuǎn)墊天板數(shù)尾預(yù)目測(cè)盜；⑦窯長(zhǎng)季期其借位款儀暫魯時(shí)杜保澇持達(dá)不裝變羞；⑧購(gòu)累莫計(jì)嘗留芹存皇收次益竹等進(jìn)于刮上痰年市留華存串收這益慈加策上盟本思年蘭凈掃收左益高減頸本政年漏支愉付蹄的送股垃利驕；⑨吉股專(zhuān)本熔保憐持猴不剛變迎。（航二血）蜓應(yīng)紛用想舉軌例表宴1獅0摸—聯(lián)1宵實(shí)厘際百與貼預(yù)渴計(jì)跑利渣潤(rùn)洗表慶單羊位鴿：押萬(wàn)銅元表娘1鞏0豈—響2掀實(shí)章際靜與花預(yù)所計(jì)威資柿產(chǎn)禍負(fù)膝債摔表牙單蔬位睜：悅?cè)f冬元(斤4紋4芬0攜0返/砍3宋6低5蹲)×挽2甩7武.恥8格7蘇×種2葉－豎3寺2組0哥=沾3愛(ài)5地2三續(xù)、櫻外稠部眼資切金追需揪要意量鎖預(yù)看測(cè)滿(mǎn)采足瓦公早司資增吼長(zhǎng)返需膏要米的籃資帖金封來(lái)菌源漏：（拆1谷）斗經(jīng)煙營(yíng)嘗活脂動(dòng)秀自勇然卻產(chǎn)薯生褲的藝資護(hù)金（炮2仗）深公母司陜內(nèi)毀部狀留穴存扣資請(qǐng)金（堂3紗）外表部竭籌映措師的齊資傲金外部資金需要量⑴預(yù)測(cè)期的銷(xiāo)售增長(zhǎng)率⑵預(yù)測(cè)與銷(xiāo)售增長(zhǎng)有關(guān)的其他變量⑶預(yù)計(jì)股利支付率以及內(nèi)部資金⑷如果內(nèi)部資金小于公司資產(chǎn)預(yù)期增長(zhǎng)的資金需要量，其間差額即為公司所需籌措的外部資金。式假中蓮：A謊F匙N為艦外炕部釋資篩金贊需支要證量狗；Δ端S為刃增給量各銷(xiāo)篇售箏收皇入瞞；A輕/港S場(chǎng)0為淡資結(jié)產(chǎn)塊（A指悔與砍銷(xiāo)銳售尊增柱長(zhǎng)協(xié)有動(dòng)關(guān)構(gòu)的母資觸產(chǎn)盜項(xiàng)潮目件）傅與認(rèn)期坐初妄銷(xiāo)帶售童收雕入賠（S0）斷的絡(luò)比嘴率悶，援表遷示乖增海加1元會(huì)的屬銷(xiāo)鑄售忙收籮入截需處要樹(shù)增劃加江的由資板產(chǎn)L躁/介S盛0表舍示秘自吹發(fā)吩增玩加跨的碌負(fù)忙債苦（戀主甘要涌指款應(yīng)斯付俱賬濃款迫和斑應(yīng)科計(jì)抹項(xiàng)憂(yōu)目仍，郊不塵包光括斧銀途行雨借漸款喪和雕債投券)與捆初緩期現(xiàn)銷(xiāo)毅售拒收謎入揮的萄比留率補(bǔ)關(guān)訪系韻，針說(shuō)噸明搶銷(xiāo)叮售蹲收條入圣每晶增頑加1元幣，盯自遼然典產(chǎn)搏生恥的盡融西資而額M為賤銷(xiāo)禮售認(rèn)凈層利像率治；d表齒示余股志利誰(shuí)支勉付庫(kù)率D速e我p表祝示肥固蠶定逮資盛產(chǎn)碼折讓舊魂費(fèi)四諷、錄預(yù)艦計(jì)圾財(cái)絡(luò)務(wù)廁報(bào)概表隙調(diào)滾整順變乘量（合一躍）綢以贊負(fù)黑債稍作罰為昆調(diào)摩整賽變漿量假蘋(píng)設(shè)需公野司錦所濾需跨追績(jī)加票的師資至金姿全鏈部眾通視過(guò)征銀哲行較借拳款全或?qū)影l(fā)港行殖債襯券隸籌凍得辨，推則剖資善