財(cái)務(wù)緒論基礎(chǔ)課程

第九章財(cái)務(wù)分析緒論財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院

學(xué)習(xí)要點(diǎn)財(cái)務(wù)分析依據(jù)財(cái)務(wù)分析主體與客體財(cái)務(wù)分析目的與內(nèi)容財(cái)務(wù)分析的方法

第一節(jié)財(cái)務(wù)分析依據(jù)財(cái)務(wù)分析是指對(duì)企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果所做的評(píng)價(jià)，通過(guò)分析來(lái)預(yù)測(cè)企業(yè)未來(lái)的發(fā)展趨勢(shì)，從而有助于企業(yè)做出合適的經(jīng)濟(jì)決策。財(cái)務(wù)分析的依據(jù)是指財(cái)務(wù)分析據(jù)以進(jìn)行的基礎(chǔ)。作為財(cái)務(wù)分析依據(jù)可從企業(yè)內(nèi)外兩方面的信息資料來(lái)看。財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院一救、政內(nèi)海部勵(lì)信瓣息屯資告料（律一讓?zhuān)?cái)瘋務(wù)挪報(bào)宣告1朵、施主蘇表主邀表熄包吐括兩資膝產(chǎn)艷負(fù)鳥(niǎo)債敘表風(fēng)、需損形益檢表島、妄現(xiàn)園金霞流真量字表資戴產(chǎn)杠負(fù)帥債躺表是飽反瘦映究企茂業(yè)繡某洗一巧時(shí)衡點(diǎn)梨的招資喜產(chǎn)攤、竟負(fù)曉債納和旨所襪有杯者筑權(quán)唱益鄉(xiāng)豐的劇會(huì)筐計(jì)起報(bào)緞表餡，界它炊提辨供磚了舍企薪業(yè)習(xí)的正資閑產(chǎn)熄結(jié)落構(gòu)鞭，趕資富產(chǎn)顫流蘿動(dòng)龜性譽(yù)、勁資禮本代來(lái)易源雁狀遵況案、凡資制本倍結(jié)盟構(gòu)偷等圾財(cái)停務(wù)品狀撒況引，容通嚷過(guò)告對(duì)縮慧資踐產(chǎn)愉負(fù)屑債坦表供的飾分陷析琴，顛可移以取了炊解疊企近業(yè)淋的部?jī)斂紓e能廣力喊、侍資錢(qián)產(chǎn)凈營(yíng)軍運(yùn)駱能筋力允等急，徒為棍投莖資萍者飛，囑債勝權(quán)坐人房誠(chéng)和什企該業(yè)壺管糟理足層變提福供誘決押策抄依柳據(jù)庸。損買(mǎi)益秩表是貍反寫(xiě)映葵在好一尤定衫時(shí)陪期恢內(nèi)商企光業(yè)語(yǔ)的滲收觀(guān)入唐、部費(fèi)摘用威和端利源潤(rùn)敞的吧會(huì)敘計(jì)垂報(bào)催表霞。振它尿有據(jù)助恐于懸了施解惕企技業(yè)觀(guān)的甘生遷產(chǎn)番經(jīng)桃營(yíng)屯成民果據(jù)。過(guò)通菜過(guò)就損政益鳴表士的醒分污析橡，刑可泳以援了凝解悄企朽業(yè)望的觸獲址利欄能扛力霞、稿企瓦業(yè)倍未紫來(lái)惱發(fā)露展捐能看力斥、照發(fā)群展裂趨禮勢(shì)圾以筐及恰考革核愛(ài)企栽業(yè)坡利待潤(rùn)徐計(jì)栗劃召的雕完杜成客情漏況宗?，F(xiàn)狼金毅流初量云表是態(tài)反寒映乞現(xiàn)易金莖及憲現(xiàn)秀金扣等遺價(jià)已物絡(luò)流甩入維、續(xù)流扎出鄉(xiāng)豐的饒財(cái)格務(wù)閑狀相況塊變連動(dòng)預(yù)表貼，際有略助選于狠了鑰解柏企千業(yè)未獲不取津現(xiàn)哀金滑和嶄現(xiàn)層金妥等拳價(jià)雹物牌的尊能橡力毫，鼻并府據(jù)孟以仆預(yù)夏測(cè)魄企蒼業(yè)鉗的潛未足來(lái)禮現(xiàn)后金聞流戶(hù)量徒。勾同淹時(shí)留從奇現(xiàn)億金促的古角芹度男進(jìn)守行紗分攻析押，席可樣以泄彌泊補(bǔ)斜財(cái)慘務(wù)偵分青析去中眨以數(shù)資煉產(chǎn)落負(fù)相債丑表災(zāi)和泥損展益講表曠為旁基較礎(chǔ)芝而污產(chǎn)缸生熊的麗會(huì)蓬計(jì)肌本齊身肆的悶問(wèn)梨題嫁，劈燕三貪表割結(jié)爽合政，揭更捷能紙準(zhǔn)繳確卵地鹿對(duì)筒企蘆業(yè)僅財(cái)么務(wù)遮活渡動(dòng)亮進(jìn)寺行劈燕分娘析仍。財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院2旁．準(zhǔn)附鍛表附淚表黎也解就噸是昂附穴送抄報(bào)夾表掠，陽(yáng)是懂為熊了丟讓?xiě)﹫?bào)遺表粘使尾用而者肚更騾加換詳廚細(xì)湖地予了勻解劫報(bào)訂表青數(shù)塑據(jù)心，詢(xún)有日助哄于閥進(jìn)撿一春步號(hào)地糠對(duì)炸企幅業(yè)逮會(huì)械計(jì)慰數(shù)扁據(jù)陷進(jìn)菜行擱分組析坑。頓從腦我汗國(guó)挖目效前槍的倒情權(quán)況渣看孫，存資烏產(chǎn)源負(fù)步債胳表散的精附哄表膠主犯要知包寬括縱存罷貨輕明字細(xì)錯(cuò)表牌、快應(yīng)朋收忠賬荒款艦賬甩齡阿分降析束表哥、焰固忙定影資驅(qū)產(chǎn)吵及暑累劑計(jì)宿折搖舊柄明棗細(xì)越表竟等坊。早利枝潤(rùn)搏表辣的擁附獲表辨，荒主標(biāo)要蛛包慌括甚利滋潤(rùn)域分妹配鏈表旗、巡壽營(yíng)客業(yè)肯收效支墊明貞細(xì)以表憐、彎制扶造圈費(fèi)莖用妹明虹細(xì)聞表燒、劃管納理牢費(fèi)盯用乖明寧細(xì)涂表鉆、爸銷(xiāo)館售乒費(fèi)臨用跌明踩細(xì)犁表抬、烏主疫要死產(chǎn)卻品服單獲位戚成迅本暑表聞、鎖營(yíng)版業(yè)鄰?fù)饧哲?chē)支攔明揀細(xì)踐表爽和側(cè)投達(dá)資頑收振益蘭明躲細(xì)剪表但等圈。財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院3皮．棵會(huì)繳計(jì)捉報(bào)秀表蹲附貢注會(huì)賭計(jì)門(mén)報(bào)射表燒附光注翻是民為盼了屢?guī)袜嵵鷺O理狗解旅會(huì)轟計(jì)籍報(bào)甘表凈的犬內(nèi)絕容蹄而透對(duì)密報(bào)表鳳項(xiàng)交目蝕等憶所秀作酸的勻解篩釋忘，插能嗎為設(shè)財(cái)郊務(wù)急分狂析裙提綠供圓具繡有闊參哪考?jí)貎r(jià)值梯的械重電要器資胳料跡和冒情暮況苦。左其姑主痛要請(qǐng)內(nèi)優(yōu)容育有恭：鑄所嫂采掀用啊的睡主蜓要會(huì)棕計(jì)像處恰理?yè)浞讲捶ㄑ考靶缕鋺B(tài)變小更碼情妥況痕、寫(xiě)變王更惰原星因轉(zhuǎn)以婆及貨對(duì)階財(cái)壞務(wù)輕狀況霧和敢經(jīng)豎營(yíng)參成頃果鴨的者影繭響炕；恐非連經(jīng)湖常銹性喪項(xiàng)中目舞的啄說(shuō)復(fù)明誘；疊會(huì)連計(jì)宜報(bào)表鳥(niǎo)中率有顏關(guān)森重姨要脊項(xiàng)標(biāo)目陜的府明絲式細(xì)攻資束料稼；牛其鏟他屋有鄭助譽(yù)于桌解買(mǎi)釋焦和凝分析傻會(huì)見(jiàn)計(jì)招報(bào)家表妙而秀需寺要自說(shuō)乖明異的玻事屋項(xiàng)梢等洪。財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院（傲二巾）恩日謎常壩核賀算牙資奸料如充：閘會(huì)勒計(jì)量憑疾證棵、芬會(huì)萌計(jì)晌帳揮簿英、吸財(cái)換產(chǎn)跟清姜查喬、序成朽本計(jì)勝算興等男，爛以紫此繭作司為庸財(cái)離務(wù)戚分址析洗的須一睛種馳補(bǔ)喚充馳資進(jìn)料站。（稠三和）辯標(biāo)皺準(zhǔn)啄、駝?dòng)?jì)大劃略、宿定膏額姿等頃資茶料我裝們弦在末分百析順各溉項(xiàng)欣財(cái)懷務(wù)銳指聚標(biāo)洗的頑完值成首情侮況艷時(shí)倒，創(chuàng)常噸常弓借瓜助怠各種評(píng)計(jì)喊劃鋸值丈、底定丈額狂等進(jìn)作戰(zhàn)為航進(jìn)雁行奔對(duì)淺比垮分紫析德的龍基塊準(zhǔn)董，濕比撿如慶成本熄定輝額辱，希目共標(biāo)索利刑潤(rùn)拋等曬。留根逼據(jù)目計(jì)搜劃腹指商標(biāo)饅的朽完鍋成烈情錘況哲，煤對(duì)企嘩業(yè)遵實(shí)銜際泳經(jīng)謠營(yíng)菜進(jìn)什行齊客抹觀(guān)抵評(píng)圈價(jià)夠。財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院（平四控）志上絲式市陰公旺司宮公枕開(kāi)隆披硬露占的票信倆息對(duì)奪于聰上梅市硬公販司忙，能為戴了總體籍現(xiàn)齊公斤開(kāi)什、涂公戚平睬、感公徒正原顫則非，皮還存必臥須稱(chēng)披校露爹上兆市洲公竿司來(lái)的般相節(jié)關(guān)番信靈息薄，冬主要后有贏招定股僚說(shuō)適明婆書(shū)庭、寺上荒市就公蘿告兵、冤定嘗期兆報(bào)煮告恒和推臨時(shí)顧報(bào)俗告噸等股，辜充闊分瘦披薯露論有土助障于捷各伸利送益卸集新團(tuán)踏對(duì)眨上市蝴公談司屠的冒充擊分澇了忘解李。財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院1部．莫招遼股問(wèn)說(shuō)膏明瓦書(shū)招錫股梢說(shuō)惡明瘡書(shū)是臟公時(shí)司翠在閃公攏開(kāi)白發(fā)料行良股壓票倡時(shí)見(jiàn)，需由塑公坦司所董釣事年會(huì)敏向液證督券禽管驕理蓋機(jī)腫構(gòu)袖呈何報(bào)負(fù)，廟并宵在恭指朱定陳報(bào)滴刊蹲上每刊怒登煎的光書(shū)武面儉文快件捷。驚其占內(nèi)祝容桌主鉤要儀有構(gòu)股乓票約發(fā)偽行陰數(shù)俘量蘆、丙種鬼類(lèi)綁、春發(fā)隊(duì)行榨價(jià)財(cái)格狼、除公點(diǎn)司湊風(fēng)澡險(xiǎn)濱因幻玉素脾和戰(zhàn)對(duì)久策淺、員股桂本光組鋒成諸與愉債術(shù)務(wù)揭、只資隊(duì)金敘運(yùn)依行贏計(jì)讓劃赴、塔近湯期憶經(jīng)臥營(yíng)啄業(yè)秀績(jī)晉和氣盈鳳利媽預(yù)鐵測(cè)等、筆股桃利匹分怨配掘政導(dǎo)策蛋等增。2緣瑞．填上洪市購(gòu)公置告窗書(shū)上蹤蝶市逃公嬌告柔書(shū)是餅上咱市幕公級(jí)司核在卡股濾票泉獲叼準(zhǔn)果上驕?zhǔn)袚斫粊y易執(zhí)后安應(yīng)劫當(dāng)音對(duì)厲外映披炎露民的炊書(shū)行面刪文狡件幅，餡主麥要倡包充括芽股緩票齒發(fā)終行史情腫況疊、蝦股灑權(quán)敘結(jié)脂構(gòu)箏、盟股先東顫大辰會(huì)掌決土議死、親公決司誘高豬層震持嘆股加情拔況逗、菊公棒司奇近夢(mèng)三罩年粱經(jīng)臣營(yíng)唱業(yè)薯績(jī)艇和什財(cái)幅務(wù)攏狀反況宣及潮下攪一啟年逆的門(mén)盈床利系預(yù)久測(cè)獵等可。3舅．毀定升期葛報(bào)杜告定鑰期宜報(bào)詞告一跳般考包昂括茶中萌期囑報(bào)呈告雀和居年妥度切報(bào)晴告輕兩苗種逝。撫中胳期把報(bào)瞧告育反菊映鋒公村司突當(dāng)煌年云前付六盡個(gè)慰月滲的觀(guān)財(cái)勾務(wù)抵狀釋況咬和喝經(jīng)抬營(yíng)瘡成識(shí)果裹，換主壘要民是精財(cái)棟務(wù)倦報(bào)普告糠和顏有袖關(guān)獅注砌釋虧?？啄昀娑裙艌?bào)像告筒不險(xiǎn)但誰(shuí)要督披公露館當(dāng)陵年扒財(cái)辯務(wù)冒與競(jìng)經(jīng)隔營(yíng)援狀錫況加，管還訂要禽提灰供爽與補(bǔ)以生前療年訪(fǎng)度冬相芳比妙較堅(jiān)的旋各勾類(lèi)近信尼息寶，截及怨各熟項(xiàng)愛(ài)重書(shū)大炮經(jīng)猴濟(jì)型政督策胃和嶼經(jīng)宅濟(jì)當(dāng)事導(dǎo)項(xiàng)棵的放信染息撕。4啟．認(rèn)臨橫時(shí)地報(bào)捉告臨塞時(shí)削報(bào)否告是謹(jǐn)指凍公雁司稠上譽(yù)市康后煎，斥除肆了鉛按監(jiān)規(guī)盈定數(shù)披渣露培的淚定妥期勻報(bào)袍告福之霧外廢披群露痰的筆其夕他萄信漏息嚷，溫主甜要亭用限于瓶向米社炸會(huì)貢披肝露趁臨暢時(shí)隔重鳴大冠事責(zé)件純，境如刺投就資痕規(guī)拾模諷、災(zāi)注超冊(cè)輩資丑本勉變季更新、龜公痰司反合踢并用和刃分廉立由、厭債財(cái)轉(zhuǎn)浙股優(yōu)、設(shè)巨魔額間的紡資孔產(chǎn)獄抵填押逐、索變輛賣(mài)剝或槐報(bào)形廢嬌等旅。財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院二父、桌外倦部踏信筆息蒸資載料在何進(jìn)鵝行尊財(cái)林務(wù)粗分菌析敬時(shí)未，落還個(gè)應(yīng)效該鄉(xiāng)豐結(jié)香合克各簽種隙能黃夠帽獲園得僻的跡社徐會(huì)遍評(píng)烈價(jià)室報(bào)椅告先，質(zhì)如品會(huì)習(xí)計(jì)峽師億事石務(wù)紡所襪的吧年址檢佛報(bào)罪告坐、渴審景計(jì)硬報(bào)悼告蒼、川驗(yàn)不資趟報(bào)刺告俯、察資味產(chǎn)縣評(píng)生估泊報(bào)餓告糊、步投悲資踢項(xiàng)舉目爐可橋行維性姜報(bào)貍告趟、問(wèn)行耕業(yè)座發(fā)席展姐分蜻析邀報(bào)再告悠，渴宏叢觀(guān)垂經(jīng)活濟(jì)蛋形弄?jiǎng)菖７柱o析占報(bào)壓告款和霜市灘場(chǎng)止風(fēng)閑險(xiǎn)嘴調(diào)盼查蜻報(bào)領(lǐng)告駐等攻。同郵時(shí)放為工了妹分赴析蜂的比需效要拒，夾判釣斷殺企逃業(yè)盈在鬧同騎行筋業(yè)休中傳所頌處朵的度位融置辦，怖還熄有襖必勻要即從機(jī)企姑業(yè)跪外向部互搜文集眉一繞些押行渣業(yè)凝數(shù)蚊據(jù)依、你主煌要絹競(jìng)違爭(zhēng)富對(duì)怖手格的裂數(shù)州據(jù)皮等莖?？偦⒅j(luò)，短只沾有歡內(nèi)亭外湖部塵資郊料譜相糖結(jié)妙合羊，銜才樣能導(dǎo)客臂觀(guān)灑地河、緒全申面愁地諷進(jìn)露行獵財(cái)芹務(wù)象分磁析體。財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院第睬二嬌節(jié)東財(cái)她務(wù)茄分播析潔主爽體扒與付客張?bào)w財(cái)培務(wù)掏分嗚析背的揀主沈體丟是酷指萄為則了楚某京種撲特眨定悲的癢目恰的泥而添對(duì)齒企偵業(yè)陜進(jìn)行燥財(cái)卻務(wù)惠分巴析訊的精單位位澇、時(shí)團(tuán)翼體足和評(píng)個(gè)貝人揭。源他刪們耐與疫企姑業(yè)頌存葛在榴一定果的棗現(xiàn)逗時(shí)卻或儲(chǔ)潛導(dǎo)在平的勁利巖益速關(guān)烘系旋。們一呆般毛地躬，臘財(cái)深務(wù)催分秤析莖的閉主體山主聚要李有遵企悲業(yè)經(jīng)冬營(yíng)分管嫩理腸者守、多債窩權(quán)爹人夫、精投迷資厲者茶、稈政餓府緒部門(mén)報(bào)、裹社制會(huì)似中沉介批機(jī)瓦構(gòu)等治。財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院第節(jié)三綠節(jié)旨財(cái)饞務(wù)夜分嶄析繪目粗的若與敗內(nèi)持容一賓、申財(cái)窯務(wù)拿分游析谷的忠目吐的財(cái)短務(wù)馳分俱析吊是毫通乓過(guò)慰分喪析北企淘業(yè)抽經(jīng)盯營(yíng)痰數(shù)煌據(jù)賓揭撿示章企晌業(yè)緣瑞生朽產(chǎn)滾經(jīng)析營(yíng)活押動(dòng)念中微的款利牢弊腰得昨失統(tǒng)，腰評(píng)武價(jià)舊企引業(yè)勺經(jīng)泉營(yíng)逃效剩率始，俊同齡時(shí)倉(cāng)找惑出政經(jīng)營(yíng)恒管質(zhì)理核中侄存桶在既的跟問(wèn)機(jī)題京，支查險(xiǎn)明敞產(chǎn)莖生腸的摩原振因請(qǐng)并雪提貪出燃改拖進(jìn)搭的措曬施購(gòu)，旺為壤進(jìn)垃一刮步插改卡善剃企留業(yè)友經(jīng)東營(yíng)掩管片理蜻、述提訪(fǎng)高工經(jīng)跳濟(jì)蝕效該益沸服務(wù)綢，雀并述在爺歷剃史蒜的字基粒礎(chǔ)紋上黃預(yù)避測(cè)議未浸來(lái)鄙。財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院財(cái)朋務(wù)持分欄析打的枯目滾的幻玉有張以圖下木幾陷個(gè)鈔方辨面若：（礙一龜）玻滿(mǎn)靜足兆經(jīng)聰營(yíng)率管雪理嗚者胡做凝出傳經(jīng)分營(yíng)智決好策妻的音需仁要（貸1抖）柏全辜面悠評(píng)頸價(jià)載企喂業(yè)匪的毀經(jīng)鉤營(yíng)鏟績(jī)墊效（車(chē)2靜）擁挖控掘眉企鄉(xiāng)豐業(yè)韻經(jīng)感營(yíng)侮潛膽力饑，真提巾高虎經(jīng)怖濟(jì)窗效砍益（揉3想）樹(shù)預(yù)潑測(cè)牧企望業(yè)劈燕的些未役來(lái)拴發(fā)不展襲趨絹勢(shì)（偶二豬）昨滿(mǎn)矩足突債蠶權(quán)勒人午做從出醒信餅貸挨決罰策腔的塑需陣要（脹三束）蓮滿(mǎn)步足盼外科部堤投名資曉者賤做農(nóng)出大投垮資浙決核策做的帖需環(huán)要（掀四蠢）沸滿(mǎn)針足胞政社府浙部許門(mén)奔管么理帝和負(fù)監(jiān)村督樣企段業(yè)樣的相需允要財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院二億、民財(cái)盡務(wù)協(xié)分頃析梳的淚內(nèi)謹(jǐn)容（糕一倚）寨企中業(yè)壓償銅債消能恩力到分核析償盛債雷能潮力沈分容析究是呈財(cái)價(jià)務(wù)菜分歷析香的釘一犯?jìng)€(gè)抓重繳要窯內(nèi)陳容挺，蔬包謠括貸短堆期償沃債僅能邀力步和覆長(zhǎng)松期刃償椅債笑能錘力雅。（符二退）辰企柳業(yè)身獲嚇利漲能閣力尸分桃析獲甜利拉能私力折分計(jì)析志是檔財(cái)補(bǔ)務(wù)愉分張析麗的舍重降點(diǎn)爛，解包灑括就盈躬利罩能暖力氣分車(chē)析僑、影距響許盈充利緒因掏素鞋分壯析址、皇收岸益州與架成鐮本摔費(fèi)隨用防結(jié)搭構(gòu)糖分東析協(xié)等帝。（防三扔）選企吳業(yè)肢資宋產(chǎn)尿營(yíng)遲運(yùn)父能劇力截分憲析資巡壽產(chǎn)亭營(yíng)裙運(yùn)踏能懂力撲分軍析禽是努財(cái)遼務(wù)混分廣析領(lǐng)的衰重筆點(diǎn)們，明包閉括并人納力陽(yáng)資劍源邪營(yíng)運(yùn)旗能無(wú)力較分材析襲、徑流起動(dòng)演資粱產(chǎn)漢管較理炸能敲力遍分寬析笑、摸固量定要資天產(chǎn)搜管點(diǎn)理驕能力賠分郊析嘆等粒。財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院（獸四鼓）事企滅業(yè)怨發(fā)致展筑能擾力燙分排析在獻(xiàn)企哭業(yè)棕的活財(cái)訴務(wù)朝分踐析鉤中猛，散還這應(yīng)戒根競(jìng)據(jù)育企帆業(yè)賭償劉債嶼能梨力統(tǒng)、秧獲智利能帖力你、瀉資脂產(chǎn)室營(yíng)逃運(yùn)火能問(wèn)力搶及魔其逐他兵相芹關(guān)順的仔財(cái)破務(wù)越和薯經(jīng)探營(yíng)情方喬面聯(lián)的資弱料育，郊對(duì)剩企垃業(yè)脾的格未績(jī)來(lái)躬發(fā)筋展輔趨洗勢(shì)雜作藝出稅合尊理周的賭預(yù)狼測(cè)碑，崖通筑過(guò)分粥析命企寒業(yè)感的床成朽長(zhǎng)勤能獎(jiǎng)力托，都為旬企哪業(yè)俱管滴理圓當(dāng)煩局詠和瞇投芝資恰者銹等雙的決該策槳提批供改重崗要軍的惠依脹據(jù)全。（喬五運(yùn)）嘉綜拐合波分冰析僅宅僅崗分仰析盼某冊(cè)些鋸財(cái)姓務(wù)暫指程標(biāo)頑是狠達(dá)易不擱到甜理獲想處分悼析巴要叢求畫(huà)的督，迫我們張需塑要六將莖償箭債群能程力仇、銀資僅產(chǎn)升營(yíng)身運(yùn)枕能牲力健、刷盈怎利臉能滿(mǎn)力精等禁各旗個(gè)方宇面符的牲分斜析繩納被入圖一繪個(gè)火有艷機(jī)記的耕整貝體政之顯中羨，喚從棗而惹全牲面若地茂、準(zhǔn)室確視地停評(píng)季價(jià)說(shuō)企兼業(yè)攤財(cái)暮務(wù)線(xiàn)狀輝況暫、響經(jīng)歇營(yíng)顧狀軋況塘。財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院第或四蛋節(jié)遷財(cái)賀務(wù)鈴分災(zāi)析榜的季方治法一鳳、捕比呈較鍛分含析懼法比樹(shù)較抱分泡析轟法是寧指螺將乖某知項(xiàng)濤財(cái)?shù)箘?wù)跟指閘標(biāo)額與藥性劑質(zhì)匆相燒同倡的粘指掠標(biāo)秩標(biāo)陡準(zhǔn)豬進(jìn)么行緊對(duì)原比足，曾來(lái)荷揭像示泳經(jīng)量濟(jì)睛指多標(biāo)貴間姐數(shù)運(yùn)量紹關(guān)贈(zèng)系咳和融數(shù)蕩量攔差那異頓，梢從拜而雷達(dá)廣到別分猜析假目嚼的喘的爸一鈔種移方窗法臨。怨通獸過(guò)濟(jì)比棚較緒分壇析只，首可晶以膨發(fā)懂現(xiàn)毀差抓距閱，何找銅出仿產(chǎn)芬生津差襯距滾的頭原質(zhì)因懲，茂從價(jià)而控判踐斷丙企悲業(yè)糠的崇經(jīng)制營(yíng)德活砍動(dòng)粘和項(xiàng)經(jīng)袖營(yíng)耕成繳果急好眾壞萄。在與比麗較秀分瓶析雙中伶通泥常堤采電用佛的挎指痰標(biāo)活評(píng)粥價(jià)鋒標(biāo)言準(zhǔn)即有察：（嫩一謎）溜絕泳對(duì)旱標(biāo)依準(zhǔn)（聞二噸）樂(lè)行揚(yáng)業(yè)救標(biāo)終準(zhǔn)（估三留）注計(jì)冰劃矮標(biāo)政準(zhǔn)（宜四掘）揭歷騙史郵標(biāo)拌準(zhǔn)財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院二乎、壁比亭率便分癥析黑法比凳率擁分猛析漸法是借利央用咐財(cái)屆務(wù)匯報(bào)龍表輪中際兩葛項(xiàng)鍵或免兩禿項(xiàng)愉以壟上循相盟關(guān)頭數(shù)值氏的智比躍率殺揭項(xiàng)示歪企牲業(yè)旨財(cái)篇?jiǎng)?wù)州狀斑況粗和戰(zhàn)經(jīng)舞營(yíng)壞成昌果悉的栽一勵(lì)種其分無(wú)析盲方法減。比顛率伴分并析妙法矩是仍建肅立糕在蓄一尋套偉比都率襲指撓標(biāo)閃體士系秒的撿基斜礎(chǔ)召上掠，獄就是座把挎分適析牽的給數(shù)德值磚變殿成帳相茫對(duì)腥數(shù)講，卷計(jì)席算臨出接各屠種旺比揚(yáng)率競(jìng)指記標(biāo)欄，然批后尖進(jìn)暢行屋比餅較養(yǎng)，交從偷確代定阿的熔比及率宜差帶異墳中驅(qū)發(fā)摩現(xiàn)科問(wèn)尸題籮。彎常劇見(jiàn)的弓比青率蜂指卡標(biāo)企主咬要宣有揀以案下氣三違種侵形丸式抵：（句一貧）銳構(gòu)靜成咸比菌率頑分瞇析（漸二貸）銜相栽關(guān)蜘比喜率買(mǎi)分暑析（寇三飽）釘動(dòng)杰態(tài)廚比路率稈分棵析財(cái)務(wù)預(yù)算與分析會(huì)計(jì)學(xué)院在榮采經(jīng)用拒比舌率吵法啊進(jìn)蹄行賭財(cái)彎務(wù)貨分翼析寄時(shí)饅要蹦注它意削的杏以?shī)A下觸的渣幾丸個(gè)乏問(wèn)仍題課：1灑．煌在淚運(yùn)飾用客相行關(guān)失比氣率蜘分癢析告時(shí)摩，故應(yīng)擔(dān)注碼意萄正吊確參地勿計(jì)致算倡和政使互用炭財(cái)斑務(wù)她比疊率邁，扶找谷到藥主網(wǎng)要凡的貿(mào)分塞析蘿比醬率匪。俗因鄉(xiāng)豐資標(biāo)料勵(lì)使豎用男者駁分紛析子的繩目堵的扇不病同宅，示應(yīng)喉根泡據(jù)仔行碗業(yè)顆特爹點(diǎn)奇，每企播業(yè)痛類(lèi)悟型辛，匯選踏擇慢一怖組澇相景互耽聯(lián)貌系巨的劣有貪用薯的棵比壯率枯進(jìn)汗行吃分柿析冠。脂如希債仙權(quán)進(jìn)人寧主篩要舒關(guān)薯心演的乒是維企盆業(yè)泡資剩產(chǎn)熟流戒動(dòng)旺性東，些特車(chē)別碑注允意作衡日量賓企廳業(yè)吉流叼動(dòng)梁性負(fù)的任比民率怎。汽投巨資弓者尸進(jìn)懼行溉財(cái)監(jiān)務(wù)痛分饞析病的摟目坐的衰，器在份于集考糊察匯企出業(yè)最獲練利預(yù)能載力乞和心經(jīng)祖營(yíng)葉趨梅勢(shì)望，聲特趨別壤關(guān)海注女的掃是棒企櫻業(yè)那的哨利否潤(rùn)寄指媽標(biāo)仆等居。2陷．壇在未進(jìn)品行刃動(dòng)竿態(tài)可比匠率都分丘析裙時(shí)俗，豬應(yīng)畝剔壩除穩(wěn)偶征發(fā)翠性宿特徑殊可項(xiàng)均目場(chǎng)的支影慚響調(diào)，歉尤役其踐是痛定劇基欣發(fā)遣展擴(kuò)速桂度喬的縫基丟期獲選貴擇轎必搞須寶具坡有算代晶表刊性蛋，榜否裳則局將凡影噴響囑分淡析相結(jié)四果長(zhǎng)的豬準(zhǔn)非確柔性黑。3瓣．萌我?jiàn)Z們鼠在疾進(jìn)欺行丟比對(duì)率拜分顛析胡時(shí)女，幻玉不混能寒把映計(jì)葵算膊比粉率矩本覺(jué)身范當(dāng)打作榮目伏的捆，貴計(jì)扭算修各碎項(xiàng)敢比迎率餅的價(jià)目決的褲是瘋為育了阿說(shuō)