山東黃金集團(tuán)項(xiàng)目建議書(shū)

山東黃金集團(tuán)財(cái)務(wù)戰(zhàn)略規(guī)劃項(xiàng)目研討德勤管理咨詢（上海）有限公司2007年9月

德勤簡(jiǎn)介

我們對(duì)項(xiàng)目背景與項(xiàng)目目標(biāo)的理解我們對(duì)財(cái)務(wù)戰(zhàn)略規(guī)劃工作的理解目錄合作方式建議2341

德勤簡(jiǎn)介

我們對(duì)項(xiàng)目背景與項(xiàng)目目標(biāo)的理解我們對(duì)財(cái)務(wù)戰(zhàn)略規(guī)劃工作的理解目錄合作方式建議2341項(xiàng)斯目辦背冤景山蹈東辱黃跳金坡集夾團(tuán)管是早一驚個(gè)躁黃答金欲主為業(yè)皺實(shí)援力腳雄惹厚享，羨非眨金界產(chǎn)拼業(yè)毫蓬逝勃酬發(fā)勺展瓜的貝綜點(diǎn)合萄性彼大沉型化企廚業(yè)偷集混團(tuán)懼。沸集劣團(tuán)坐針習(xí)對(duì)留黃驅(qū)金劇主席業(yè)昨和嬸地辛產(chǎn)蘿、儀旅緒游臉兩皮大吼非載金時(shí)產(chǎn)利業(yè)子分丸別擔(dān)制今定醬了娘發(fā)允展倘戰(zhàn)煉略掏：返黃誓金尤主鏡業(yè)刮要針通泰過(guò)南資裙源畢整書(shū)合漂來(lái)飾挖吩掘程潛奔力爬，鮮在浙克冰金裂成投本雖、適克庸金育管臘理志費(fèi)場(chǎng)、踩克員金斗工訊資確含便量物、請(qǐng)噸孕礦京成胃本退費(fèi)噴用悉等汁指那標(biāo)舊方倡面本做求到眉兩譯年過(guò)內(nèi)糊不旺高廉于公全奏國(guó)濃平呈均潛水駕平奔，茂三簽?zāi)暄鼉?nèi)億全糞省哭第宿一擠的理目役標(biāo)恢；沖地爹產(chǎn)攀公科司欣要即加悅強(qiáng)敬投禍資繁效損益宴管扣理嘆，謊三醬年薦內(nèi)敲管機(jī)理睬技孤術(shù)氏達(dá)弄到背省惰內(nèi)拒領(lǐng)江先足水飛平規(guī)，廈創(chuàng)齡建止省夏內(nèi)紫地欲產(chǎn)濫名姥牌丑產(chǎn)連品惡；講旅弱游昆產(chǎn)逮業(yè)花要揪集顆中業(yè)財(cái)躍力妖、怨以院退飾為發(fā)進(jìn)機(jī)，屆實(shí)逆現(xiàn)浴重會(huì)點(diǎn)皮開(kāi)學(xué)發(fā)繩，政在戲三虛年脂來(lái)爛建證立牙省翻內(nèi)韻知照名傻旅災(zāi)游麗品依牌騙。為柳了砌實(shí)況現(xiàn)令上撞述貿(mào)戰(zhàn)叔略屆目聯(lián)標(biāo)厭，趕集丘團(tuán)攝已塘經(jīng)蘇開(kāi)席始塌著筆手貿(mào)調(diào)杯整論集產(chǎn)團(tuán)待的瘡組鼻織鑼架捉構(gòu)氣，蕩并墾將暗繼廣續(xù)未在郊資喇本棒運(yùn)載作鑄、擱集拿團(tuán)溝管袍控?fù)u等足方司面昆開(kāi)求展搶一盤系燦列發(fā)配怪套巖的商管葡理療變鎮(zhèn)革隆。似集扔團(tuán)滴財(cái)驢務(wù)懂管克理秀體綁系五，查是予資揮本扔運(yùn)丹作富和愁財(cái)月務(wù)姜管抱控但的泥承哲擔(dān)燭主暢體現(xiàn)，爺是春集厘團(tuán)浙實(shí)坡現(xiàn)值上疫述舒戰(zhàn)毯略涼目啄標(biāo)控的器重梯要頌支糠撐陡體苗系欺。伍因畝此孝，打建捉立趴于黃集秀團(tuán)題發(fā)輛展肯戰(zhàn)辱略衫配橋套嚼的蜓財(cái)掌務(wù)敞戰(zhàn)障略票，愉是宮山徐東兵黃泡金奪集如團(tuán)布財(cái)蠻務(wù)梢管鄰理鵲工曠作睬的好當(dāng)升務(wù)橫之供急躲。為匯此趨，選黃協(xié)金理集囑團(tuán)研希貍望堂與悼國(guó)漆際嚴(yán)、瘋國(guó)繪內(nèi)辨一溜流炭的越專帖業(yè)境管倉(cāng)理港咨蹤蝶詢粗機(jī)欲構(gòu)序建億立予長(zhǎng)議期豈的注戰(zhàn)噸略黎合醒作策關(guān)階系裕，批協(xié)潛助恒集廁團(tuán)箏制慎定階財(cái)瓶務(wù)獸戰(zhàn)多略鹽和跳切珍實(shí)險(xiǎn)可類行束的纖實(shí)須施肚方毯案慚，爐支鄭持蔬集單團(tuán)美最姨終礦實(shí)營(yíng)現(xiàn)谷總祖體漁戰(zhàn)植略以目刪標(biāo)踐。山赴東店黃底金肚集毅團(tuán)除財(cái)徐務(wù)副戰(zhàn)澤略傅規(guī)修劃各項(xiàng)才目槍的續(xù)總光體獨(dú)目截標(biāo)協(xié)狗助辭黃俘金悅集參團(tuán)耳根鵲據(jù)挑集陣團(tuán)貌戰(zhàn)趴略威規(guī)多劃烈明矮確窯財(cái)乎務(wù)宇戰(zhàn)校略誼目脆標(biāo)效和稠任斷務(wù)突，勺以樂(lè)集惰團(tuán)挨管腦控衰、側(cè)資催本璃運(yùn)率作劇為塵重閱點(diǎn)浩，但借云鑒除國(guó)楚際桌、晃國(guó)段內(nèi)燥的現(xiàn)最秧佳細(xì)財(cái)該務(wù)據(jù)管霉理估實(shí)岸務(wù)驚建霸立彈體絲式系建完牙整井、感切泰實(shí)初可汁行捉的身財(cái)搏務(wù)址戰(zhàn)秧略某設(shè)洽計(jì)抬方兼案歸和欺實(shí)憂施劣計(jì)月劃叉，落并芬協(xié)吸助扯黃撐金詢集貍團(tuán)陡按穗照屑計(jì)念劃總逐更步勞實(shí)大施掠，層為阿集侮團(tuán)顆戰(zhàn)脫略歪目券標(biāo)牌的薯最竹終愛(ài)實(shí)特現(xiàn)燦奠器定崖基筍礎(chǔ)丙、炒提嗚供賞保偶障尚。根謹(jǐn)據(jù)申山常東避黃授金笑集暈團(tuán)結(jié)“搞十首一嫌五孩”憲期酒間蛇的錘發(fā)褲展來(lái)需穩(wěn)要境和賞財(cái)識(shí)務(wù)羽資皇產(chǎn)泄管熔理樹(shù)的疾現(xiàn)餓狀板，松結(jié)倚合鄰國(guó)古際來(lái)和船國(guó)奪內(nèi)志財(cái)抽務(wù)岡戰(zhàn)者略勾管揪理松的自先棉進(jìn)蜓實(shí)已踐吳，礙我勞們影建顆議森將焰山造東蛾黃級(jí)金恭集淘團(tuán)伍財(cái)篇?jiǎng)?wù)鍬戰(zhàn)施略諷規(guī)牢劃灶項(xiàng)映目學(xué)的藏總滲體射目酷標(biāo)觸歸殊納清如美下概：德稀勤補(bǔ)簡(jiǎn)卷介我寇們?cè)V對(duì)貪項(xiàng)魂目挖背酒景城與周項(xiàng)字目寶目偷標(biāo)友的犬理輪解我賭們退對(duì)范財(cái)純務(wù)仰戰(zhàn)胖略街規(guī)側(cè)劃福工扯作始的申理竄解目抓錄合適作港方填式昌建腦議2341建苗立班財(cái)偽務(wù)當(dāng)戰(zhàn)準(zhǔn)略規(guī)注劃諷框畫(huà)架明管確乳財(cái)班務(wù)冶戰(zhàn)瞇略之的主互要址目蹄標(biāo)擦和不任曾務(wù)參貴考在德疫勤阻的企各業(yè)將財(cái)匆務(wù)鏈管滾理陡框態(tài)架爸模蔥型預(yù)，勞確嚷定腸山大東墾黃砌金翻集混團(tuán)墨財(cái)餐務(wù)頭戰(zhàn)嬌略史規(guī)柄劃域的獄總巾體磁架獨(dú)構(gòu)展撕開(kāi)絮財(cái)肆務(wù)輕管羽理刺體漲系閣現(xiàn)蝦狀弱分亂析放，翼比勤照頌國(guó)后內(nèi)的外余最關(guān)佳企實(shí)桐踐章，扒確勻定嗎財(cái)掏務(wù)分戰(zhàn)柿略局的狗主域要仰目丟標(biāo)盯和懼任賊務(wù)23財(cái)數(shù)務(wù)櫻戰(zhàn)憲略艇規(guī)席劃需澇求植分惜析1運(yùn)掙用掛德補(bǔ)勤非企踐業(yè)價(jià)魔值詳模消型衰，霧以占創(chuàng)艱造烘企夾業(yè)銅價(jià)遍值巷為弓核毯心敗，純圍妄繞尚黃棵金仙集窄團(tuán)教的變發(fā)竄展叨戰(zhàn)桐略悅，奸明赤確先其丸對(duì)召財(cái)狹務(wù)裹戰(zhàn)然略旋提載出憑的能要拘求財(cái)許務(wù)滿戰(zhàn)己略袋詳蝕細(xì)崇設(shè)蛋計(jì)根屆據(jù)雨公棕司狂發(fā)賺展檔規(guī)微劃毛的教要暈求自和貿(mào)財(cái)尊務(wù)鍛戰(zhàn)敗略嘗的誓主辯要避目沉標(biāo)盈和沉任度務(wù)昆完循成宵財(cái)雄務(wù)證戰(zhàn)央略疫方忙案層設(shè)乏計(jì)4財(cái)守務(wù)騎戰(zhàn)態(tài)略放的含主舉要除制體定法步施驟確唯定歌財(cái)謊務(wù)只戰(zhàn)競(jìng)略瘡的實(shí)續(xù)施解計(jì)訓(xùn)劃根婦據(jù)赴山怠東倦黃晶金壯集繩團(tuán)大的黎業(yè)老務(wù)揮發(fā)急展香需違要寨和捆財(cái)陽(yáng)務(wù)搖管投理負(fù)體揮系片建域設(shè)澡需父要垃，槳確偽定漏財(cái)待務(wù)羊戰(zhàn)盜略菊規(guī)唐劃傻方犧案城的狼實(shí)吩施閥計(jì)蠢劃5明戶確揉企燃業(yè)育發(fā)蠻展探戰(zhàn)孝略埋對(duì)穿財(cái)代務(wù)需戰(zhàn)戒略睛提濟(jì)出屆的搞要嫁求總戒體納戰(zhàn)過(guò)略貞目社標(biāo)業(yè)承務(wù)盛戰(zhàn)餓略職翅能當(dāng)戰(zhàn)夸略黃正金州產(chǎn)尺業(yè)羽發(fā)食展漂戰(zhàn)共略地師產(chǎn)菌產(chǎn)樹(shù)業(yè)裕發(fā)尖展州戰(zhàn)振略旅裝游篇產(chǎn)遠(yuǎn)業(yè)蒸發(fā)攔展繡戰(zhàn)挺略市蔽場(chǎng)飛競(jìng)精爭(zhēng)受策悠略生凝產(chǎn)/服恭務(wù)柱策鐘略供燈應(yīng)宮鏈譯條龜策岸略人網(wǎng)力資分金信駛息技偉術(shù)市里場(chǎng)湊細(xì)著分甩與菌目傳標(biāo)裝定吼位產(chǎn)盛品甜、宴服蒸務(wù)辰策春略價(jià)寄格瞧策夫略渠犧道肥策碎略推售廣差策利略產(chǎn)使能/服脹務(wù)鑒擴(kuò)約張砍策零略質(zhì)繪量鬧、笑安飄健粱環(huán)等策號(hào)略戰(zhàn)略實(shí)施舉措支巴持實(shí)現(xiàn)…企討業(yè)執(zhí)價(jià)足值兄關(guān)寶鍵曠驅(qū)伴動(dòng)劈燕因荷素贈(zèng)分善析企姓業(yè)扣價(jià)重值足圖踏（V泳a招l(wèi)農(nóng)u度e怪M鋸a看pT溫M）是含德竊勤認(rèn)用碰于幫嫌助果客張戶煙分旱析引企現(xiàn)業(yè)扯價(jià)圖值襯驅(qū)法動(dòng)抱因斃素抽的逗工醉具照。版如怨圖刺所跑示棒，壯企茂業(yè)靠?jī)r(jià)詢值留最汪大?；四考Z標(biāo)神主娛要護(hù)取德決換于任收忠入路、噸成始本斜、濱效芝率浙和襖相用關(guān)騰者院期膽望癢等頑四敞大右要唱素亞。產(chǎn)我薪們著將御結(jié)孟合屯山存東芽黃親金鵲集煩團(tuán)貨的味主義營(yíng)掌業(yè)瘡務(wù)復(fù)特含點(diǎn)截，占從蜂這風(fēng)四驗(yàn)個(gè)定方招面粘分館析損企河業(yè)苗價(jià)慘值喚的獄關(guān)惰鍵郊驅(qū)守動(dòng)調(diào)因引素懲，盲并套由驗(yàn)此賄分輩析糧企悠業(yè)恰業(yè)覺(jué)務(wù)銅發(fā)抓展布對(duì)前財(cái)件務(wù)漿管困理壓體啟系飲提貸出推的即要結(jié)求傍。V放a話l鋸u目e梯M鳴a摘pT陜M示旬例企扛業(yè)鎖價(jià)諒值利最芽大貞化促遲進(jìn)返收盒入控增制長(zhǎng)控掛制崗運(yùn)遺營(yíng)貴成錘本提趟高杏資就產(chǎn)跳產(chǎn)傍出滿左足芝利議益厘相喘關(guān)忘者斗期耐望提鐮高產(chǎn)虧品附缺加價(jià)拼值控緞制管探理費(fèi)歡用降匹低折踩舊控蒼制維算修維脅護(hù)費(fèi)糊用降錘低財(cái)塌務(wù)費(fèi)面用降認(rèn)低材美料成墳本節(jié)羅約資雀源增軍加產(chǎn)良量增刪加新補(bǔ)的礦簽山提頃高現(xiàn)書(shū)有礦姨山產(chǎn)葉量控轎制資傲產(chǎn)折住舊維故護(hù)成棵本優(yōu)鹽化固粱定資捏產(chǎn)管缺理加職強(qiáng)資辨金管啟理符孤合國(guó)主家監(jiān)者管要沖求符案合資功本市庫(kù)場(chǎng)監(jiān)滾管要愁求優(yōu)解化存訂貨管每理加遣強(qiáng)投害資管雜理加微強(qiáng)投框資分欲析與決餃策加摧強(qiáng)環(huán)眉保加和強(qiáng)投南資過(guò)扁程監(jiān)歷控優(yōu)揀化無(wú)形資壟產(chǎn)管漿理財(cái)聚務(wù)次管揚(yáng)理夾規(guī)呆劃猛框蓄架管愧理蕩執(zhí)隆行墊者專主業(yè)社及齒規(guī)吵范塌的抵獨(dú)貢立容執(zhí)探行谷者戰(zhàn)鐵略副規(guī)請(qǐng)劃苦者創(chuàng)疏新避及暢能暢動(dòng)先的池企伯業(yè)紙合怪作走伙仗伴注緣瑞：呀上賠圖陵所撈示蔥框濁架除采籠用了距德幻玉勤不財(cái)列務(wù)宗管晌理-C見(jiàn)F接O君M們a火n畢a默g層e邪m勺e露n股t外F秤r穿a閱m幼e橫w明o租r疾k川?的大框究架友體仆系財(cái)吐務(wù)抽管核理管仔理由執(zhí)繼行平者戰(zhàn)遲略比規(guī)較劃號(hào)者財(cái)斯務(wù)末治膨理過(guò)領(lǐng)辱域業(yè)尊績(jī)哥提濱升斯領(lǐng)收域財(cái)忌務(wù)夏規(guī)敲劃眨領(lǐng)柏域基嶺礎(chǔ)禍架睛構(gòu)沈領(lǐng)棒域兩悉個(gè)錦角售色四濃個(gè)尸領(lǐng)謹(jǐn)域核娘心雪任衣務(wù)基礎(chǔ)支持技術(shù)工具流程組織人員信息資源財(cái)原務(wù)角管慚理站的渴各拍項(xiàng)答核過(guò)心肌職芬責(zé)+德嫁勤沒(méi)提嫂出的云財(cái)貸務(wù)梁管貞理經(jīng)框芳架究，駱兼李顧各了綠戰(zhàn)沸略巧規(guī)蘇劃繭者親和穿管健理用執(zhí)晉行臘者訓(xùn)二瞇個(gè)押角吩色該的議平蘭衡弟，唐按地照鬼財(cái)與務(wù)粒規(guī)趙劃瓶、大業(yè)古績(jī)索提將升甚、細(xì)財(cái)雁務(wù)良治蟲(chóng)理跪和棵基笑礎(chǔ)薪架圣構(gòu)均等亂四糟個(gè)炸領(lǐng)請(qǐng)域暮分雅別細(xì)明腰確己了扣各軍項(xiàng)床財(cái)套務(wù)勻管皂理淚的垃關(guān)廈鍵鑄職度責(zé)昨。內(nèi)財(cái)恭務(wù)頁(yè)戰(zhàn)享略擔(dān)規(guī)性劃爭(zhēng)，例可槳以香參協(xié)考朵這屈一雷框狠架趴明且確叛各填項(xiàng)捐財(cái)亦務(wù)捆管府理但核舌心陰職呆責(zé)罩應(yīng)盼當(dāng)磚實(shí)裝現(xiàn)會(huì)的慮目添標(biāo)坑和澤實(shí)底現(xiàn)龜途曬徑徑，兵并姿從金組頌織勸人議員創(chuàng)、妄流慘程膀、郵技佛術(shù)槽工熊具靈、厘信燈息盟及時(shí)資托源肌等證五源個(gè)各方讀面僵提捐出理實(shí)煙現(xiàn)立目申標(biāo)鋤所舞需昨要揀的漲支訪持趁條防件乏。加克強(qiáng)座決城策講支宰持提屯高佩分涉析濁能擋力統(tǒng)少一搖流過(guò)程裳和曉報(bào)怖告快犬速億反邊應(yīng)提暗高涂透追明駱度加商強(qiáng)綠靈傅活屯性系淹統(tǒng)炭整首合優(yōu)登化久使影用府信蛾息琴技充術(shù)提妙高占效符率降葡低鏡成潔本規(guī)紋范溜授饑權(quán)頌等戚等轉(zhuǎn)睡變窩角財(cái)色辛帶盡來(lái)盡的邪益促處企氣業(yè)鋼財(cái)擠務(wù)橋管始理殺的摩角掌色魔轉(zhuǎn)楊變鴨趨背勢(shì)結(jié)溫合焦業(yè)暑務(wù)侄運(yùn)抽營(yíng)渴角昌度通并過(guò)乖信澡息廳化任和套職沸能美轉(zhuǎn)露型工降虹低田成飲本生并接提似升怪價(jià)黑值決驢策暢支鋪持1妻0王%控蛇制3脅0撕%報(bào)絞告2叨0漫%賬限務(wù)/事盟務(wù)描處互理4五0叢%決各策袋支淋持5護(hù)0稱%控妙制1曉0擁%報(bào)歉告2觀0灰%賬兄務(wù)/事趟務(wù)衣處喉理2滑0拾%角盒色援轉(zhuǎn)倒變流頃程循重玩組更偷有痛價(jià)策值撲的伸服億務(wù)系攻統(tǒng)價(jià)信符息號(hào)化示陷例管源理辨成簽本貢廟獻(xiàn)斷收罪益?zhèn)鳈?quán)統(tǒng)未斜來(lái)從迎國(guó)企際攏財(cái)蘇務(wù)撐管曠理濁最智佳需實(shí)鍛踐絹的志發(fā)涼展選趨效勢(shì)劉來(lái)個(gè)看抬，脆企嫂業(yè)魂財(cái)蜂務(wù)筑管料理礙的艙角災(zāi)色蛋正步在由篇傳阿統(tǒng)緒意把義遍上攝單尊純婚的管謠理充執(zhí)偶行膝者宜，曠向標(biāo)戰(zhàn)梁略胡規(guī)訪劃但者淘與液管掃理膽執(zhí)理行死者紋并咬重我轉(zhuǎn)團(tuán)變磁。腦這葬一常財(cái)隙務(wù)暈轉(zhuǎn)非型面將鼓借騙助顫于市流否程動(dòng)優(yōu)掃化僅和但信始息缺技欣術(shù)廣，著加倍強(qiáng)仰決株策廚支剝持侮職首能版，華在昨相肅對(duì)講降蜘低既管賽理伴成匪本競(jìng)的禮同沙時(shí)曬極雨大皂地粉提獅高上財(cái)膚務(wù)癥資跟產(chǎn)鍵管鄙理跨對(duì)頁(yè)于閉企夕業(yè)值價(jià)扣值雙創(chuàng)膀造緩的旗貢哪獻(xiàn)萌。財(cái)盼務(wù)羅管揉理繩規(guī)車劃諒框涉架夏中歷的己四半個(gè)統(tǒng)管拒理摩領(lǐng)潑域財(cái)種務(wù)炮規(guī)翅劃?rùn)n領(lǐng)格域基罷礎(chǔ)情架目構(gòu)桌領(lǐng)留域財(cái)唱?jiǎng)?wù)蘇治厲理臭領(lǐng)榨域業(yè)蟲(chóng)績(jī)睛提援升注領(lǐng)星域業(yè)如績(jī)針提陷升損是壤企策業(yè)驗(yàn)經(jīng)列營(yíng)刑管燈理保所震追很求怕的棋重怖要絨結(jié)太果點(diǎn)。覆為兆保厲障控業(yè)畏績(jī)膝目郊標(biāo)種的統(tǒng)順泊利幣實(shí)裳現(xiàn)奴，軟企牙業(yè)藏需緊要從建炭立送科紡學(xué)殃的竟會(huì)潤(rùn)計(jì)芽核贊算陽(yáng)與短財(cái)拉務(wù)欲報(bào)喉告抽體暴系總，枯真征實(shí)機(jī)記素錄婦且鈴有鴨財(cái)拘務(wù)矛狀脫況舊，住及朋時(shí)賄監(jiān)昨控始業(yè)汗績(jī)乖變占化泉，伏提前供細(xì)科宜學(xué)厘的儉財(cái)?shù)虅?wù)哥分爺析滋報(bào)唉告銜和摩對(duì)橋策觸建涉議蒜。同恒時(shí)乘，羨企老業(yè)陳需率要縮慧向殿投禿資型方逢、夕政批府充機(jī)猶構(gòu)攔等果利往益先相醉關(guān)白者鼻提賢供愁財(cái)婦務(wù)過(guò)報(bào)劑告濱，殺滿恒足置外搶部霧監(jiān)煩管螺需徹要握，展維易護(hù)無(wú)與端各北利輔益封方網(wǎng)的恭良濃好精關(guān)先系煌。因刺此綠，舍業(yè)羅績(jī)魔提采升歐領(lǐng)壞域陸主檔要矮包窮括會(huì)并計(jì)倘核犁算、財(cái)哭務(wù)蒙分棋析詳與太報(bào)逼告和利架益歷相在關(guān)乳者施管啟理三廟項(xiàng)逝核椅心厚職沈責(zé)趁。財(cái)忍務(wù)謊規(guī)憂劃旁是希企惕業(yè)圣戰(zhàn)蜓略洪規(guī)需劃堆的腸重笛要俗組繼成桶部殲分鴿，兔是腫實(shí)報(bào)現(xiàn)岔且伶有斜戰(zhàn)避略腦目贈(zèng)標(biāo)蝴的鐮有菌力伐保錢障中。賊為蝕了眼配招合蘋且再有禽戰(zhàn)談略宴規(guī)屠劃屢和船年西度色計(jì)焦劃決的涉制危訂恩和足實(shí)堅(jiān)施萄，升需倆要珠進(jìn)寬行衰財(cái)斯務(wù)乒能鋒力惰和綿資歸源勵(lì)的奶統(tǒng)藏一醒規(guī)例劃障，致提蠶供籠財(cái)統(tǒng)務(wù)狠預(yù)憐測(cè)虧、搏年查度休預(yù)葡算棗等音方架面巖的賞專誓業(yè)胃支技持績(jī)，誼以復(fù)保勿障餅戰(zhàn)肆略榨規(guī)兄劃益方觸案擊和湖年形度冶計(jì)佛劃千的理實(shí)養(yǎng)施協(xié)。同靈時(shí)陵，鄉(xiāng)豐且善有衛(wèi)需餅要聲對(duì)風(fēng)資扁產(chǎn)低結(jié)參構(gòu)果、秀資踏金獵配齒置枯等旱方類面村進(jìn)業(yè)行麗統(tǒng)攔一匠規(guī)耽劃叛，甚以萄滿角足業(yè)企甲業(yè)奸發(fā)掀展迎的濕資宴金踢需略求媽，貪控尺制炎企坑業(yè)祝的蠻資遲本槐風(fēng)臺(tái)險(xiǎn)逆。因柿此齒，率財(cái)刃務(wù)扣規(guī)鼻劃狹領(lǐng)月域捎主晉要餐包闊括財(cái)怪務(wù)距預(yù)烘測(cè)葡與棗預(yù)晚算和資陳本憲優(yōu)鞭化兩棒項(xiàng)伏核睬心招職烏責(zé)京?；O礎(chǔ)縣架牲構(gòu)懇是變發(fā)扶揮法企必業(yè)逼財(cái)戚務(wù)小職網(wǎng)能炊的押基閥礎(chǔ)偵與老前蜜提桃。借為優(yōu)更善好論地鬼履努行謠各勾項(xiàng)臘財(cái)寧務(wù)授管衛(wèi)理控職異責(zé)剖，否企六業(yè)硬需暫要兔建撤設(shè)覽和墳完身善械財(cái)涂務(wù)酸管般理渡組踢織正機(jī)忙構(gòu)堆與駛?cè)税鐔T煙隊(duì)倍伍六。同虜時(shí)刊，衡先趨進(jìn)牽的是財(cái)棵務(wù)灘管嶄理褲信傭息盤系沿統(tǒng)貼是貿(mào)提居升國(guó)企樹(shù)業(yè)斧財(cái)壘務(wù)涼管買理研水碧平忘的統(tǒng)重墊要涌手挖段餅，絮也壯是帳履姻行家財(cái)迎務(wù)霞職處責(zé)牢的衛(wèi)重梳要飄基該礎(chǔ)橫平銹臺(tái)穗。因志此瞎，盤基亭礎(chǔ)悲架男構(gòu)飾領(lǐng)地域移主抹要顏包扁括財(cái)烤務(wù)敬組迫織啟管迅理和財(cái)醉務(wù)衫信炎息述系覽統(tǒng)蜘管班理和黑兩恰項(xiàng)索核宜心蓄職叛責(zé)耍。財(cái)臘務(wù)肚治壤理勞是慈合催理柴配孫置智企伐業(yè)蛋財(cái)饒權(quán)弟，丹實(shí)村現(xiàn)事財(cái)爪務(wù)物管工理穿和稀決上策吉科痕學(xué)添化發(fā)的耗一耽系琴列割制今度渡安任排險(xiǎn)。姓為等保銳障紛財(cái)職權(quán)總的返合茂理浴配烤置龍，本企兄業(yè)況需償要痛建蜜立陣和杠完濕善蒼財(cái)儲(chǔ)務(wù)剛管位控貼體棍系幸，習(xí)實(shí)駛施懂合發(fā)理弊的果財(cái)湊務(wù)射管視控灑。企弓業(yè)回經(jīng)行營(yíng)仗過(guò)沫程積中免會(huì)灣遇培到騾各離種退財(cái)表務(wù)際風(fēng)獸險(xiǎn)貼，首企任業(yè)幅應(yīng)粒根代據(jù)騙國(guó)業(yè)家沾各哭項(xiàng)塘財(cái)膚會(huì)疑法耐規(guī)住制釋度照以趁及見(jiàn)內(nèi)醬部航管訓(xùn)理察需妄要斗制被訂通并島執(zhí)痕行蹦相個(gè)關(guān)垃財(cái)脹務(wù)唇管知理時(shí)制承度板。呀對(duì)藍(lán)財(cái)血?jiǎng)?wù)滅風(fēng)隆險(xiǎn)骨進(jìn)誘行勞管畫(huà)理版。因豬此夠，污財(cái)牧務(wù)矩治開(kāi)理碌領(lǐng)奴域販主題要瞎包果括財(cái)炸務(wù)立管害控以臣及自財(cái)幣務(wù)風(fēng)船險(xiǎn)蘋管宜理兩乓項(xiàng)渴核鼓心詞職膊責(zé)夜。財(cái)扔務(wù)載管堤理后規(guī)鍬劃膛框欣架蘋中川的私各捕項(xiàng)全核燃心臣職器責(zé)財(cái)磨務(wù)聰預(yù)最測(cè)與墓預(yù)摧算投用融礎(chǔ)資炸及資胡本宣優(yōu)景化會(huì)愧計(jì)疤核系算與陵報(bào)否表財(cái)再務(wù)冬規(guī)仁劃婦領(lǐng)拍域披勺露篇與溝霉通財(cái)璃務(wù)啦分承析規(guī)疫劃角財(cái)善務(wù)袋與疊運(yùn)盡營(yíng)座相怕結(jié)頓合付的套財(cái)思務(wù)縣管彎理澤信今息呀系榮統(tǒng)險(xiǎn)，疤領(lǐng)勵(lì)導(dǎo)謙并蜓指撞導(dǎo)軋財(cái)雨務(wù)鞏管凡理總信毀息廢系枕統(tǒng)睡的粉建匆設(shè)定，似確辰保蝴財(cái)刮務(wù)劈燕管野理抖信異息拐化克的闖進(jìn)泊程英和型效尊果柔。及跑時(shí)注、忠準(zhǔn)撞確敞、酒完編整蓬地配記油錄嚼企勾業(yè)黨的話經(jīng)漢營(yíng)像管馳理蛇活召動(dòng)匯，珠為塊滿哲足領(lǐng)管奮理洲需求要欺，漿完略善佛會(huì)憑計(jì)田核屯算雅體懶系歉，底提尤供蓄相海應(yīng)馳的貝財(cái)產(chǎn)務(wù)臂信弟息踏。收愧集遭經(jīng)識(shí)營(yíng)洋管授理紐奉決擇策魚(yú)對(duì)城財(cái)韻務(wù)扁信捧息唇的但需厘求狀，外為忙實(shí)煙現(xiàn)芹經(jīng)性營(yíng)薄目拳標(biāo)刃，摧實(shí)短行業(yè)庫(kù)績(jī)息管歇理進(jìn)忘行值會(huì)熟計(jì)樣記奏錄剖并技提哥供皂專醫(yī)業(yè)喜意番見(jiàn)踏，晝支賴持休并建促安進(jìn)田有不效授經(jīng)民營(yíng)捏?；嫉A(chǔ)分建遮設(shè)票領(lǐng)勇域識(shí)呀別扔和括評(píng)辦估石，謹(jǐn)重劍點(diǎn)派關(guān)叛注丘企鎮(zhèn)業(yè)陷未燥來(lái)角可潛能祖面獵臨而的查財(cái)碎務(wù)搏風(fēng)衡險(xiǎn)流，許確趣定策風(fēng)宴險(xiǎn)劈燕對(duì)掏策污，挽執(zhí)卵行乳控對(duì)制震措轎施韻，悅將店財(cái)鞋務(wù)被風(fēng)怨險(xiǎn)泥控?cái)持谱涝诖镀筘M業(yè)屢可讀承鋤受套的乎范安圍競(jìng)內(nèi)加。財(cái)尤務(wù)喚風(fēng)孩險(xiǎn)管驗(yàn)理財(cái)也務(wù)偷治右理厭領(lǐng)炒域及抵時(shí)龍準(zhǔn)雞確驕完鬧整煌地鳥(niǎo)披朱露躁信驚息錯(cuò)，偵滿瓜足媽各孟利默益夸相戲關(guān)吐方批的吧信難息煎需歡求釘，唐成剖為欣各元方扁溝孔通姜的似橋擦梁劉與齡紐征帶愚，覆樹(shù)服立歌良捕好卡形徑象親。根血據(jù)符企貝業(yè)替戰(zhàn)愧略波確核定列中往長(zhǎng)鬧期騎資父本燙優(yōu)弦化辯目低標(biāo)爐，庸并絲式以窯此辯為膛指竟引頑，適從搖資坡金菠支贈(zèng)持般、匆資園本凝結(jié)港構(gòu)瘋、犧資殘本仗運(yùn)吃營(yíng)恩等發(fā)角耽度之對(duì)布企董業(yè)鉤資仁本嫂進(jìn)根行顛持腳續(xù)厚優(yōu)擁化碗，瞇以陰實(shí)凝現(xiàn)點(diǎn)最飯優(yōu)壁的叨資腹源份配慣置妙并瘋建巧立臘有譽(yù)效佳的暑監(jiān)規(guī)控辱體餅系資。從企拖業(yè)財(cái)廉務(wù)直能刮力靜與咳財(cái)可務(wù)雹資盆源承角響度踢對(duì)企盆業(yè)戰(zhàn)憲略魄進(jìn)什行宇復(fù)閉核鄭，燒確擺保憶戰(zhàn)塑略震符女合且養(yǎng)有實(shí)郵際秩能掀力崖，幫并抹通呢過(guò)既財(cái)健務(wù)尿預(yù)恥測(cè)崗、碧財(cái)每務(wù)燦預(yù)歇算床、踢投魄資勸計(jì)父劃吵、烈資土金淚融沙通睡、潔資獲源肆配扎置映等受方喂面專的下統(tǒng)峰一礙規(guī)介劃翅安執(zhí)排構(gòu)，雜為識(shí)戰(zhàn)暈略清的南實(shí)領(lǐng)現(xiàn)盯提括供脾支手持勢(shì)保采障慚。財(cái)君務(wù)覺(jué)組羨織與嫂人開(kāi)員迅管煩理財(cái)稱務(wù)槐信傘息系惕統(tǒng)恒管悅理引頭導(dǎo)雁財(cái)賞務(wù)雀方串向掙與所整摸體港商閱業(yè)撫戰(zhàn)槐略過(guò)的妹結(jié)椅合紛，乏領(lǐng)民導(dǎo)片并略指貌導(dǎo)拼財(cái)態(tài)務(wù)煎核喂心也任退務(wù)咐的植平收衡委，剝?cè)u(píng)蟲(chóng)估風(fēng)財(cái)績(jī)務(wù)舍組綠織紗和填人篩員你的扔績(jī)斷效巡壽。業(yè)射績(jī)?cè)馓岫⑸李I(lǐng)討域財(cái)袖務(wù)煮管醉控根葉據(jù)缸集勒?qǐng)F(tuán)襪管絕控削模繼式范確戀定勁集運(yùn)團(tuán)碑財(cái)曬務(wù)壇管腎控色模少式賄，助合精理某進(jìn)應(yīng)行涂財(cái)販務(wù)涼管剛控脂權(quán)招限高劃照分含，制交訂、輕規(guī)迎范蹲和艷完群善鹿相晴關(guān)洞的財(cái)刑務(wù)螞管前理六制扔度勾和劉流望程昆，掘并點(diǎn)能亮通猴過(guò)晉有篇效鋪的猶手建段懷確值保駁遵投守悟和頓執(zhí)箏行。財(cái)偽務(wù)州規(guī)駐劃婦領(lǐng)符域鞠的消戰(zhàn)亭略楊規(guī)爺劃述工隆作中潔長(zhǎng)閣期貫財(cái)帖務(wù)框預(yù)留測(cè)參磚與怨公比司共戰(zhàn)嶺略害規(guī)怕劃供，故復(fù)役核贊公游司賽戰(zhàn)椅略導(dǎo)目遺標(biāo)響的烏可電行素性偉，攜明能確農(nóng)投巴資流需齒求進(jìn)啄行紛中梢長(zhǎng)均期忠財(cái)驚務(wù)愉預(yù)可測(cè)速，噴包湊括評(píng)盈若利錘預(yù)孝測(cè)襖和似投領(lǐng)資紗預(yù)柿測(cè)明篩確割融山資哲規(guī)漂劃滔，嗓優(yōu)炮化采資芬源爐配若置灣，負(fù)保駝?wù)蠙C(jī)資竿金棕需尿求年藍(lán)度引預(yù)劫算怎管晌理根靜據(jù)您經(jīng)獨(dú)營(yíng)蜘計(jì)溉劃傲編濁制獻(xiàn)年愿度穴業(yè)賽務(wù)輪預(yù)獅算盤和擋財(cái)墻務(wù)誓預(yù)夕算雨（肺含知資撓金象預(yù)雄算債）分嘗析鞭和償監(jiān)納控高預(yù)浙算防的棉執(zhí)展行飾情滿況鵲，貴追獻(xiàn)蹤箏差岡異槍原惕因睛，巴為旬經(jīng)成營(yíng)廁決存策般提聲供怎支宗持建棋立住約袍束職與晨激真勵(lì)家機(jī)盼制米進(jìn)暗行甘預(yù)機(jī)算計(jì)考算核資燙本輪優(yōu)帆化平富衡有綜酸合芳資汪本闊成張本攻和論財(cái)菠務(wù)罰風(fēng)嘗險(xiǎn)每，鹽尋曠求炭最欄佳腥資宗本婦結(jié)妖構(gòu)參府與末制捉訂乎投槽資籮項(xiàng)您目臥規(guī)詠劃折，閥進(jìn)兼行誼投牢資作決塑策吹分傲析制云訂廉融鳥(niǎo)資葛方吩案策，旗探降求欄多因種輔融云資遺渠嚷道申和存融兔資爛方襖式進(jìn)滴行梯日紅常滾資斜金巧管粥理暢，者提金高被資戰(zhàn)金狼使健用棄的響效附率感與雁效同益財(cái)歉務(wù)盯規(guī)跌劃險(xiǎn)的嗽定么位財(cái)侍務(wù)讓規(guī)駕劃次的尚職獵能懷日任益股凸住顯剖是啄現(xiàn)銅代勉企課業(yè)即財(cái)纖務(wù)柿管籌理藍(lán)的梁一示大約特芬點(diǎn)歷，肌也做是塵財(cái)豆務(wù)旨部洋門拿管預(yù)理籌角姐色餐轉(zhuǎn)叼型煤的格重獨(dú)要狠體變現(xiàn)渾。山販東點(diǎn)黃擁金支集術(shù)團(tuán)斜財(cái)河務(wù)逐規(guī)糞劃貨方房誠(chéng)面沖面松臨如的指挑棒戰(zhàn)根艱據(jù)龍山既東洞黃繭金棵集免團(tuán)見(jiàn)的“十運(yùn)一僅五藍(lán)”匙發(fā)柏展壩目勇標(biāo)挨和井戰(zhàn)穗略蘋規(guī)鏟劃疫，婆山凡東脫黃算金施集潛團(tuán)冬在爹“露十狠一掘五現(xiàn)”虎期丟間爽前料將旁通寧過(guò)悉資碑本懲運(yùn)熱營(yíng)克手慶段鐵擴(kuò)圾大敏企失業(yè)隱生喚產(chǎn)渣規(guī)恨模墊和勺資叫源次儲(chǔ)善備鵲。某為鼓此撈，下山扶東灑黃危金兔集禮團(tuán)幻玉需攤要膀提欣高矮投罷資屬?zèng)Q票策旬水辜平除，拖拓閘寬崗融丸資碎渠廢道絹，回從雹盈碼利本預(yù)音測(cè)傲和棵財(cái)浪務(wù)輸資遲源集配刮置救等小方投面衛(wèi)充浸分蘇發(fā)就表芬意聰見(jiàn)腐和黨建紋議截，凈著應(yīng)重舉加欠強(qiáng)唉資勇本達(dá)結(jié)稍構(gòu)填風(fēng)專險(xiǎn)疫控綠制蹦，強(qiáng)租化漢資批金守管別理辟，冶滿薪足物山江東鹿黃疾金揭集泥團(tuán)衣業(yè)叼務(wù)傅擴(kuò)稍張曉和采發(fā)限展周的升資系金稈需淘要屆。財(cái)須務(wù)骨規(guī)屠劃絨領(lǐng)獸域流涵州蓋蒜的排工缸作約內(nèi)潑容財(cái)艷務(wù)桶規(guī)纏劃鹿預(yù)維測(cè)叔邏彩輯新染建邁項(xiàng)竹目規(guī)纏劃粉方嬌案建皮設(shè)鄙計(jì)恩劃融揮資樂(lè)方席案市曉場(chǎng)加預(yù)阻測(cè)運(yùn)睡營(yíng)不能辛力財(cái)戀務(wù)好預(yù)威測(cè)經(jīng)倍營(yíng)飯預(yù)適測(cè)資秋金扭狀犧況財(cái)元?jiǎng)?wù)思規(guī)它劃豎預(yù)粗測(cè)身模識(shí)型亭結(jié)劑構(gòu)紫圖舟（唉示法例巾）預(yù)脫算針管之理業(yè)是船企岡業(yè)潤(rùn)綜仙合債績(jī)何效刻管抬理傾中弄的共重?cái)酪獋魂J環(huán)計(jì)徑劃俯、皺預(yù)蕩算與繡預(yù)種測(cè)組登織炮整供合與臂薪王酬乘激肚勵(lì)管包理閃報(bào)蒸告與才業(yè)民績(jī)提評(píng)特價(jià)績(jī)效獎(jiǎng)勵(lì)結(jié)果測(cè)評(píng)管理報(bào)告(財(cái)務(wù)和運(yùn)營(yíng))業(yè)務(wù)預(yù)測(cè)預(yù)算管理經(jīng)營(yíng)計(jì)劃戰(zhàn)略規(guī)劃業(yè)績(jī)分析績(jī)效考評(píng)股東價(jià)值數(shù)偉據(jù)喜合逗并方，他財(cái)花務(wù)沈報(bào)肝表甜編輔制財(cái)榴務(wù)牌分幟析詢，插運(yùn)勞營(yíng)詳計(jì)兩劃唯執(zhí)聰行紋分驅(qū)析評(píng)罪估膽業(yè)腹績(jī)雙目倆標(biāo)多與沿戰(zhàn)賺略緞規(guī)譜劃冒的槐契交合協(xié)度分重析羨業(yè)拴績(jī)?cè)摬罾М愃ぜ吧淘缫蛱崞瞥鰞H運(yùn)鑒營(yíng)日改還進(jìn)池策靈略沈并吸制妨定然行拐動(dòng)最計(jì)授劃明揭確溜公硬司捎愿脹景制秧定唱戰(zhàn)拖略臺(tái)目疫標(biāo)擱及停發(fā)魔展械規(guī)雞劃確采定礦各肥年燈度仰重拘點(diǎn)叼財(cái)熄務(wù)鵲及虎運(yùn)僚營(yíng)笛目以標(biāo)將胖戰(zhàn)間略碌規(guī)軌劃駐轉(zhuǎn)杯換筒為活年戴度病運(yùn)拔營(yíng)另計(jì)避劃偏（廟目石標(biāo)侄和腿策贊略遣）確輛定擴(kuò)各堡經(jīng)粱營(yíng)繳主洪體借預(yù)爪算銜目掠標(biāo)優(yōu)罩化突資侮本伴預(yù)殖算攜，漲并頃結(jié)斗合醬經(jīng)發(fā)營(yíng)牙計(jì)澡劃鞏制傻定踏經(jīng)暗營(yíng)濟(jì)預(yù)統(tǒng)算登，送形等成完全如面勞預(yù)件算階局段岡性貍復(fù)假核慢及念預(yù)義算馬修欲訂結(jié)拒合蠻經(jīng)仆營(yíng)搖計(jì)瘡劃株，赤制扒定勝個(gè)午人盜發(fā)集展淡計(jì)際劃評(píng)身估錄個(gè)痰人滔業(yè)逆績(jī)段表珍現(xiàn)制尸定蛋薪饞酬阿激室勵(lì)近政栗策仔并醬兌揉現(xiàn)預(yù)妙算積管串理申是魚(yú)整筋個(gè)嬌企萌業(yè)放綜桌合妹績(jī)玻效動(dòng)管味理癥體漆系淺中宮重庸要慈的儉一叛環(huán)氣，股作槐為詳戰(zhàn)沸略躲目厭標(biāo)凱落街實(shí)摧的茂具舞體勵(lì)表浙現(xiàn)雨及么業(yè)劍績(jī)囑評(píng)蹲價(jià)奔分勸析潔的違基風(fēng)礎(chǔ)維。全械面蜜預(yù)捏算清管革理糾體鄉(xiāng)豐系預(yù)另算鈴目銅標(biāo)迫下當(dāng)達(dá)預(yù)賤算睛編嘆制預(yù)當(dāng)算川執(zhí)遇行廟監(jiān)聲控預(yù)籍算居分幼析奴調(diào)執(zhí)整預(yù)引算郵考礦核筒評(píng)瘡價(jià)工忍作浸規(guī)盒范豎（阿工狡作幫計(jì)昌劃誓、雕預(yù)谷算菠表鴨格礙及顫填兼報(bào)聚說(shuō)噴明廚、仙工庸作芽流稱程泰圖漿）健號(hào)全斤的價(jià)預(yù)濕算徐管窮理致組揭織嚴(yán)晶格散的武制陜度蝴保鑼障先暮進(jìn)虎的不預(yù)老算妄管映理帖系聲統(tǒng)前襪提流跑程基晴礎(chǔ)全嚇面許預(yù)梯算歲管繩理爆涵立蓋死內(nèi)小容塘及徹其押關(guān)選聯(lián)別邏賽輯霞（尺示引例廚）財(cái)羞務(wù)脂部愉門硬在仙投摸資棟管誰(shuí)理繞流哀程筒承董擔(dān)雞著虧重豬要情的捧職涂責(zé)投潔資永規(guī)按劃投撥資衫決劍策投朋資券實(shí)治施投孝資日腿常逼管碼理投搭資傻處貨置投知資爸項(xiàng)分目監(jiān)管胞理徐生牙命飲周游期財(cái)務(wù)部門承擔(dān)的職責(zé)集團(tuán)總體財(cái)務(wù)狀況與財(cái)務(wù)風(fēng)險(xiǎn)評(píng)估資金保障評(píng)估經(jīng)濟(jì)可行性分析審核財(cái)務(wù)決策指標(biāo)選擇與決策標(biāo)準(zhǔn)設(shè)定財(cái)務(wù)狀況調(diào)查與復(fù)核融資與支付方案設(shè)計(jì)及實(shí)施財(cái)務(wù)狀況分析與監(jiān)控審計(jì)監(jiān)察資源調(diào)配處置方案設(shè)計(jì)與實(shí)施投資項(xiàng)目后評(píng)價(jià)財(cái)可務(wù)劃部乏門份在繞集某團(tuán)京投陶資蘿管夕理互流放程愉中敲應(yīng)副當(dāng)過(guò)保隱持竟財(cái)秘務(wù)恰部旅門億的巡壽獨(dú)必立舅性餐，驕平頁(yè)衡魄規(guī)慣劃冠者疑與酒執(zhí)富行默者要的磚角耐色削，然承挑擔(dān)竹起貨決珍策累支礦持懂、刊風(fēng)井險(xiǎn)即控東制動(dòng)，階以莊及糧方幻玉案敲設(shè)漫計(jì)島和樣方鼠案低執(zhí)淹行漂等背相饑關(guān)淘職籍能踢。資恨本鈔結(jié)敗構(gòu)糖優(yōu)面化資本本鋼結(jié)陶構(gòu)臨、給融傘資招能杏力帖及窯償散債屋能嚼力筋衡孕量羅指鴉標(biāo)什：資禿產(chǎn)寸負(fù)芳債培率未逃動(dòng)偶用抱受瓦信周額你度流鳴動(dòng)飲比速情動(dòng)燙比利客息軍保導(dǎo)障悠倍很數(shù)…頭…財(cái)跨務(wù)邀部銜門窩應(yīng)及當(dāng)澤建寨立資資喜本笨結(jié)頌構(gòu)估分糞析裳模居型乞，樓綜臂合夫考澆慮環(huán)資炎本憑成缺本臭、雜財(cái)帽務(wù)扛風(fēng)燙險(xiǎn)鞭，層以康及分企指業(yè)邁盈勇利柴能斤力浪、雜成鹿長(zhǎng)研率伙、生現(xiàn)畏金撒流憲量耐和浮稅計(jì)收兼政閱策榴等覽因隱素映，唉確圣定坊企愉業(yè)鐵最釋優(yōu)繳資董本衫結(jié)腿構(gòu)找。財(cái)姿務(wù)歐規(guī)惕劃灘與散預(yù)駐算準(zhǔn)管追理療方賄面識(shí)需院要犯展增開(kāi)福的胞工閃作中探長(zhǎng)畝期姓財(cái)?shù)脛?wù)截預(yù)蹦測(cè)集姻團(tuán)薪發(fā)孕展圍戰(zhàn)引略漂及滅業(yè)陪務(wù)輸規(guī)探劃礙確陪認(rèn)財(cái)嶄務(wù)胖預(yù)傻測(cè)劉模抗型榆設(shè)尚計(jì)財(cái)蓬務(wù)削狀侮況芬預(yù)收測(cè)踢分烈析全筋面息預(yù)尊算寇管裙理里體佛系遮建訂設(shè)集兆團(tuán)僵全萄面幣預(yù)乳算諸管邁理錘體亞系骨現(xiàn)議狀孔評(píng)恩估集況團(tuán)軍預(yù)幫算諸管雁理朱體歡系罩優(yōu)龜化慕目醋標(biāo)明設(shè)獄定客和洲方乓案段設(shè)壺計(jì)確方定寄全息面毀預(yù)斬算吸管量理歪的仆范剝圍什、脅內(nèi)曉容設(shè)燭計(jì)尺全亭面啄預(yù)指算面管研理絲式流件程怠與桃組吸織提灣出叼全悲面六預(yù)覺(jué)算狐管直理兄體焦系高對(duì)效信途息叼技幸術(shù)縣的捐要說(shuō)求選令擇搶、神安鼓裝矛、芒實(shí)標(biāo)施號(hào)全吉面磚預(yù)方算鵝管仇理拖信單息偶系如統(tǒng)/模愉塊資嫁本來(lái)管味理肢體寨系偶建詳設(shè)集蘿團(tuán)掘投包資付管尚理鮮流宿程適優(yōu)屬化集懂團(tuán)如資振本充結(jié)日構(gòu)怕優(yōu)仆化怕目蛇標(biāo)舊設(shè)輩定傭及歷實(shí)短施肉方土案藥設(shè)守計(jì)集轎團(tuán)傘融雨資失方吳案璃規(guī)主劃想，曬包翠括第資羨金威需汁求貓預(yù)顆測(cè)慶、拘融桐資街方灘案串設(shè)菜計(jì)眼及著方哭案若執(zhí)堵行住等集命團(tuán)時(shí)資吧金堵集萄中銹管家理穗體雹系懸設(shè)父計(jì)抬與腦實(shí)描施業(yè)懇績(jī)湯提焰升淺領(lǐng)憲域業(yè)藍(lán)績(jī)桃提闊升束領(lǐng)絮域軌的雞定堤位業(yè)棍績(jī)兼提鏡升漠是騾創(chuàng)冠造拔企暖業(yè)眉價(jià)辰值稼的頓重忘要癢途犁徑協(xié)，添也司是旗企購(gòu)業(yè)衫經(jīng)酬?duì)I峽管宿理驗(yàn)過(guò)算程懇中宋所腔追顫求乞的預(yù)重紋要旬結(jié)東果歉。山跌東穩(wěn)黃揮金輪集述團(tuán)抹業(yè)爪績(jī)及提牙升詠方移面甩面?zhèn)ヅR摟的腦挑發(fā)戰(zhàn)山剝東洋黃嶄金千在祝“好十賺一載五女”劍期與間羞制診定頂了射實(shí)澤現(xiàn)桑精辱細(xì)奇化肢管俗理跟，請(qǐng)加吉強(qiáng)洲內(nèi)奏部體挖脹潛重的恰發(fā)掏展泥目析標(biāo)畫(huà)，貢黃江金財(cái)主慌業(yè)責(zé)在估多借項(xiàng)彼成故本爺控尋制獻(xiàn)指辛標(biāo)茫方腎面鵝要跟力置爭(zhēng)夫省璃內(nèi)言第悲一鑒，套全盼國(guó)召領(lǐng)賽先恨。占根思據(jù)奧新轎會(huì)紛計(jì)踏準(zhǔn)禮則封推任行惰會(huì)凍計(jì)禾核趨算老和限財(cái)段務(wù)穩(wěn)分陷析喬標(biāo)鋪準(zhǔn)內(nèi)化堆、家規(guī)黑范魚(yú)化孟和擊精刷細(xì)青化害是乖山買東表黃旦金陳集蹄團(tuán)非實(shí)黨現(xiàn)院上抱述轟目摔標(biāo)澇基片礎(chǔ)罷。膏此早外偉，物三欣大襪主喇業(yè)踩的成業(yè)敘務(wù)飼經(jīng)堡營(yíng)已也弄存籌在解較掀大場(chǎng)的信差眨異滅，煮因萌此牌黃茶金吃集取團(tuán)鞏還尊需威要考結(jié)瓦合倍三戲大柄主忘業(yè)疊的戶管旗理警特起點(diǎn)圍設(shè)次計(jì)捐更碧有伍針杯對(duì)京性袍的線核賓算雄方朱法栽和澆分仿析蕩方杰法暮。業(yè)短績(jī)牙提媽升螞領(lǐng)安域媽涵清蓋水的蕩工看作著內(nèi)瞎容披軌露掃與殖溝射通財(cái)惜務(wù)滑分避析規(guī)還范父財(cái)損務(wù)爹報(bào)韻告醫(yī)流晚程摧，閑及另時(shí)表獲牧取滿財(cái)枝務(wù)靜信藥息終需得求進(jìn)煩行祝財(cái)銷務(wù)幫分豎析另，做有啄效獻(xiàn)監(jiān)跨控塔和營(yíng)評(píng)頃價(jià)功公性司私業(yè)禾績(jī)編否制冒財(cái)伏務(wù)尼會(huì)況計(jì)夢(mèng)報(bào)兄表年，方滿醒足葵外尚部廁要逆求聾與龜期距望提管供枯內(nèi)敏部夠財(cái)贈(zèng)務(wù)他管宰理控報(bào)用告聲，糧支吧持蓄公遇司傳管保理膏決匙策與份利為益退相燦關(guān)鵲者條交貴流置與耍溝法通管僑理識(shí)各突利銀益透方鳴的纏關(guān)恭系且與腸期段望真悄實(shí)仰、愧準(zhǔn)塌確歲、藥及薪時(shí)賤、邀完腐整合地緞披分露踏信棵息香，丟滿愁足舍各辦利盛益捕方陡的嫁信魚(yú)息老要曾求認(rèn)友真臭履罩行視對(duì)然國(guó)肝家慘和侄社趴會(huì)野義牧務(wù)亂，商樹(shù)惱立左良碼好市企雕業(yè)故形疾象會(huì)繪計(jì)亂核蕩算隔與鹿報(bào)辮表建融設(shè)警會(huì)襖計(jì)繞核撒算廈體坊系念，膽提模供赤多息維考度愛(ài)核扛算貌信桐息規(guī)輕范極會(huì)牽計(jì)蘇核石算糧流染程各，亭強(qiáng)總化后會(huì)畜計(jì)是核續(xù)算佳基鉆礎(chǔ)紛管鬼理提窩升完會(huì)團(tuán)計(jì)線核僻算既手析段感，潤(rùn)提怖高提核絨算暈信排息哪質(zhì)授量會(huì)巖計(jì)腐核叔算椅體帝系觀優(yōu)重化企繼業(yè)殃應(yīng)塵當(dāng)飼編伏制門規(guī)鉤范李的渾會(huì)基計(jì)均核鏈算殊手殖冊(cè)間，責(zé)為劑核魯算攀的爹標(biāo)圣準(zhǔn)絲式化晃管劈燕理立奠瓣定知基石礎(chǔ)聚。第一部分總則總則主要內(nèi)容明確會(huì)計(jì)核算手冊(cè)的制定目的，依據(jù)、適用范圍等規(guī)范會(huì)計(jì)核算前提和基本原則等明確本次修編重點(diǎn)差異第二部分會(huì)計(jì)科目會(huì)計(jì)科目主要內(nèi)容會(huì)計(jì)科目設(shè)置原則會(huì)計(jì)科目管理會(huì)計(jì)科目編碼規(guī)則會(huì)計(jì)科目修訂管理會(huì)計(jì)科目設(shè)置及核算內(nèi)容會(huì)計(jì)科目名稱及代碼(區(qū)分SAP和用友)會(huì)計(jì)科目核算內(nèi)容第三部分會(huì)計(jì)核算規(guī)則會(huì)計(jì)核算規(guī)則主要內(nèi)容根據(jù)各一級(jí)科目逐一進(jìn)行詳述，包括：此科目涉及的主要經(jīng)濟(jì)事項(xiàng)解釋確定會(huì)計(jì)核算時(shí)點(diǎn)，定義會(huì)計(jì)核算依據(jù)規(guī)范主要經(jīng)濟(jì)事項(xiàng)會(huì)計(jì)處理方式和方法其他相關(guān)政策規(guī)定，如：會(huì)計(jì)調(diào)整、關(guān)聯(lián)方交易、承諾及或有事項(xiàng)、合并會(huì)計(jì)報(bào)表等第四部分財(cái)務(wù)會(huì)計(jì)報(bào)告財(cái)務(wù)會(huì)計(jì)報(bào)告主要內(nèi)容財(cái)務(wù)會(huì)計(jì)報(bào)告列報(bào)目的、責(zé)任、編報(bào)要求等財(cái)務(wù)會(huì)計(jì)報(bào)告組成財(cái)務(wù)會(huì)計(jì)報(bào)表編制說(shuō)明會(huì)計(jì)報(bào)表附注會(huì)計(jì)核算手冊(cè)新綠企擺業(yè)帳會(huì)雕計(jì)比準(zhǔn)斯則壟變甩更填重餓點(diǎn)資肉產(chǎn)榮類負(fù)那債洋類損廚益延類特挪殊和事監(jiān)項(xiàng)襲類報(bào)務(wù)表贈(zèng)類存物貨長(zhǎng)烏期襯股懼權(quán)京投予資投丑資吼性汗房勸地援產(chǎn)固牌定呈資慣產(chǎn)無(wú)垮形冒資惡產(chǎn)資垂產(chǎn)摩減尼值金大融凍工慢具職公工板薪篇酬借征款愚費(fèi)棉用收敗入政治府喊補(bǔ)釀助股峽份塵支戒付租翠賃所印得洲稅每嗎股概收邊益非躁貨泡幣港性茫資倡產(chǎn)銳交弟換債挨務(wù)仆重禁組企尺業(yè)女合詞并或琴有鋪事腫項(xiàng)會(huì)憶計(jì)械政讀策奪變付更（洽如窄：利首跑次宏執(zhí)驢行從新李準(zhǔn)言則丑的瘦政助策棄變樣更序）資宇產(chǎn)訪負(fù)咽債倦表日券后吼事鋒項(xiàng)現(xiàn)題金體流晉量終表報(bào)股表括列醉報(bào)中眉期徹財(cái)斤務(wù)野報(bào)鹿告關(guān)演聯(lián)戰(zhàn)方浪披怒露合已并壇財(cái)腿務(wù)魔報(bào)臥表會(huì)膏計(jì)售科墾目送體出系支設(shè)歐計(jì)雕要磚點(diǎn)會(huì)怒計(jì)碧科剛目吧體謙系卸的的設(shè)康計(jì)凱應(yīng)漢關(guān)桐注顯公喜司娃業(yè)么務(wù)纖發(fā)械展剝需材要織和慮管滲理綢分思析申需扁要僑，號(hào)利協(xié)用憤明茅細(xì)殲科易目斗和鐮輔透助稻核握算俘口選徑四的袍設(shè)蘆置浙予傍以朋實(shí)蔥現(xiàn)火。輔末助種核雅算足用怨于互按昂多遺口貞徑汽歸岡集義管虹理津信紫息多痛級(jí)閃明郊細(xì)痰科立目椅體潑現(xiàn)遍核濫算奏細(xì)畝化過(guò)要賓求核蠻算憶內(nèi)渴容僻描陸述撈用報(bào)于舉統(tǒng)錄一復(fù)數(shù)腥據(jù)啞歸段集絹口興徑會(huì)東計(jì)猴核倡算嘆流爛程巖設(shè)虛計(jì)核毯算摧體壤系厘優(yōu)亂化巧還砌應(yīng)首對(duì)保重膠點(diǎn)取核拖算片流禁程蘇進(jìn)皮行賤描價(jià)述只，曠并睡對(duì)完相去關(guān)湯原精始巧單雹據(jù)牲進(jìn)接行社優(yōu)挽化代設(shè)北計(jì)她。1、重點(diǎn)核算流程描繪流程描繪主要內(nèi)容結(jié)合業(yè)務(wù)運(yùn)作方式，選擇重點(diǎn)業(yè)務(wù)流程，繪制流程圖示，標(biāo)識(shí)重點(diǎn)任務(wù)、責(zé)任對(duì)象及傳遞過(guò)程對(duì)具體核算流程進(jìn)行解釋描述2、相關(guān)原始單據(jù)設(shè)計(jì)單據(jù)設(shè)計(jì)主要內(nèi)容根據(jù)重點(diǎn)核算流程描述及會(huì)計(jì)核算相關(guān)規(guī)定，設(shè)計(jì)核算過(guò)程中使用的業(yè)務(wù)流轉(zhuǎn)及入賬原始單據(jù)樣式解釋說(shuō)明原始單據(jù)使用方法會(huì)計(jì)核算流程設(shè)計(jì)會(huì)書(shū)計(jì)齊核仁算叨流絮程部關(guān)傍注柿重釣點(diǎn)一攀般才來(lái)向說(shuō)阻，睬會(huì)搭計(jì)牽核萄算想流光程傭設(shè)腐計(jì)舊將勢(shì)尤型其躁關(guān)企注眼以館下童重碑點(diǎn)文環(huán)朵節(jié)洗：銷膠售休業(yè)草務(wù)替類銷紐奉售就收隱入化的魄確標(biāo)認(rèn)應(yīng)勵(lì)收搖賬蘭款財(cái)及計(jì)回關(guān)款順記舞錄沖與盤確童認(rèn)存揪貨棄管緞理金類費(fèi)皂用孕管窯理猛類投插資揭管企理叼類存責(zé)貨丟采瓣購(gòu)筆的雙確沸認(rèn)應(yīng)中付鈔帳榮款水及熊付桶款訴的斗記觸錄單與駱確膠認(rèn)存維貨閘出辮入質(zhì)庫(kù)置的積記愧錄遙與圖確佳認(rèn)物活資粥的洞核燒算妥及汽計(jì)均價(jià)成父本溫的惜歸馬集騾與時(shí)分揪攤研鳥(niǎo)發(fā)叨費(fèi)殲用估記陡錄毛與千確糠認(rèn)市便場(chǎng)羽推驕廣界費(fèi)息用蹦的顏記輩錄燃與紡確仔認(rèn)其連他值銷大售耕費(fèi)精用您的渣記哭錄鋸與繡確蔥認(rèn)財(cái)伏務(wù)皆費(fèi)日用雷的鎖記飾錄撕與象確沖認(rèn)行絕政策經(jīng)浴費(fèi)英的昏記蠟錄伶與玩確膨認(rèn)權(quán)南益品性魯投笨資蘇的騰記環(huán)錄纏與惜確它認(rèn)固者定魯資盜產(chǎn)慌投逗資屯的骨記睜錄瓜與戲確緣瑞認(rèn)折母舊仗費(fèi)害用僻的廊計(jì)協(xié)提根壇據(jù)蹲各桌方辭面男對(duì)它管錘理殺信負(fù)息隱的刮需素求口，住對(duì)君會(huì)史計(jì)顆核季算借體駐系辰進(jìn)幼行奏相呈應(yīng)圾的旺完仙善統(tǒng)解一子并煮規(guī)小范陷會(huì)濟(jì)計(jì)謀行攪為邁及瓣會(huì)悼計(jì)負(fù)政聾策業(yè)霞務(wù)姨數(shù)威據(jù)鏡來(lái)遵源規(guī)蕩范謝會(huì)跡計(jì)照核應(yīng)算惱體順系經(jīng)綠營(yíng)倒指旱標(biāo)集物團(tuán)決慌策貴層集戶團(tuán)管肆理芬部留門財(cái)駝務(wù)倒報(bào)壟表國(guó)號(hào)資期委穴及欠外吳部要緒求聲的榨其虛他軌報(bào)旗表財(cái)提務(wù)分蒸析慚數(shù)粱據(jù)根寸據(jù)餓管浴理器的鐘要瓦求克，租為拳會(huì)本計(jì)征核求算冠提充供義業(yè)貪務(wù)覆前與端堅(jiān)的只單莖據(jù)/數(shù)射據(jù)規(guī)裝范軋業(yè)迎務(wù)談操繩作達(dá)流獵程謠，肢明肝確泉責(zé)妄任如，角保套證菌業(yè)貞務(wù)摘提金供欺信禁息尾的毀及躁時(shí)革、革完簡(jiǎn)整支、泳準(zhǔn)思確收叉集哲并倚整卸理亭管專理論報(bào)拌告的肥信寒息忌需加求12收丘集匯各軌方崖面現(xiàn)對(duì)懂財(cái)杠務(wù)墓信決息染分糟析腦和毫管拔理質(zhì)報(bào)源告醒的霉數(shù)體據(jù)惱需招求集逗團(tuán)一猜般群用瞞戶管物理居信席息日需任求塊匯慰總財(cái)菊務(wù)抽管鑼理反報(bào)鉛告衛(wèi)體吐系笑設(shè)音計(jì)3提出管理需求提抱出對(duì)您業(yè)務(wù)臂需求提呆供基詳?shù)A業(yè)窄務(wù)數(shù)益據(jù)提供管理報(bào)告建市立E船R心P系并統(tǒng)規(guī)和F秋M駝I酒S支朝持甜管籌理緣瑞的邊需傲要4提出要求提供平臺(tái)總眠帳子系關(guān)統(tǒng)預(yù)凱算祝管寶理恨系稼統(tǒng)資宵金免管傍理耗系蹈統(tǒng)報(bào)單告牧管免理財(cái)給務(wù)鞋管溜理殼信變息茄系它統(tǒng)業(yè)吵務(wù)婚管低理?yè)菩抛柘⑷庀岛鼋y(tǒng)銷臉售采生購(gòu)儲(chǔ)受運(yùn)曬及厲存下貨投奴資管嘉理采品購(gòu)妹管亭理熊系凝統(tǒng)銷雷售繭管竟理千系鄭統(tǒng)生君產(chǎn)間管宰理際系食統(tǒng)人肯力疏資處源載管撫理哪系夾統(tǒng)提供平臺(tái)二德級(jí)份公穴司決斯策族層二聚級(jí)赤公勸司管題理釋部迎門二牢級(jí)巨公專司一兔般弦用頭戶生鞏產(chǎn)儲(chǔ)臭運(yùn)蠅管互理哲系秋統(tǒng)其君他…柳…業(yè)設(shè)績(jī)恥提系升纖方糊面蜓需衣要陽(yáng)展繞開(kāi)腥的擱工喚作完奧善施會(huì)宰計(jì)芝核扁算筆體服系分翅析緞集統(tǒng)團(tuán)故管溜理雀需宮求釀和足新小會(huì)衛(wèi)計(jì)藏準(zhǔn)勸則嶄要龍求著，侍提遼出蝦規(guī)婚范燥、咱優(yōu)肝化抽目為標(biāo)編永制真或圍完鄭善述會(huì)膚計(jì)齊核施算暫手羅冊(cè)優(yōu)挽化窄財(cái)析務(wù)近管趣理過(guò)報(bào)觸告眨體羊系分杠析消集形團(tuán)舟各國(guó)級(jí)倡管糟理堤層處的森管裝理緒需得要遍，何明裙確更財(cái)街務(wù)袍管治理巧報(bào)議告覽需戀求確避定隨各擴(kuò)項(xiàng)州財(cái)捆務(wù)堅(jiān)管刺理基報(bào)碗告辜的內(nèi)內(nèi)鴉容桌、晉匯錘報(bào)族路料線寧、狂編閑制篩頻抗率打、急數(shù)連據(jù)紫收徹集救渠撐道巡壽等響要愚素設(shè)蛙計(jì)謎財(cái)抗務(wù)辣管誘理兄報(bào)澇告新審謠批櫻處昨理既程并序提窮出纖財(cái)票務(wù)槳管拜理鳳報(bào)點(diǎn)告使體蹤蝶系壇對(duì)雷信絮息悟技是術(shù)材的紫要舍求規(guī)辭范乘披校露攀與骨溝艷通舉程犁序規(guī)辨范漿財(cái)嗽務(wù)讓報(bào)沉表辭披綱露懼與脾對(duì)褲外造溝俱通迷程蒙序股和睡流冤程財(cái)迎務(wù)兼治限理結(jié)領(lǐng)仙域財(cái)甲務(wù)匠風(fēng)茄險(xiǎn)梅管情理建柳立兵風(fēng)勸險(xiǎn)寸庫(kù)對(duì)和異財(cái)鍛務(wù)沈預(yù)壩警師系蔥統(tǒng)殺，復(fù)全依面孔識(shí)弱別繳財(cái)乒務(wù)忘風(fēng)罰險(xiǎn)分蛇析濫、防評(píng)泛估反和懷報(bào)款告招財(cái)螞務(wù)壁風(fēng)墓險(xiǎn)松水戲平喬，勵(lì)并托根裙據(jù)墊內(nèi)凈外嘴部毯環(huán)矮境塌變盼化德定詞期刻進(jìn)盜行混調(diào)范整確命定懂財(cái)縱務(wù)子風(fēng)伯險(xiǎn)呆對(duì)欠策畜，雷運(yùn)哲用殺專叮業(yè)陰的始技戒術(shù)老工顏具姥執(zhí)茂行無(wú)風(fēng)共險(xiǎn)隨管棵理湊策責(zé)略膊、年流昨程對(duì)都財(cái)唇務(wù)村風(fēng)級(jí)險(xiǎn)匯管弦理耀效綠果該進(jìn)利行孩評(píng)胸價(jià)休和頸考牧核財(cái)眾務(wù)倍治帽理微領(lǐng)拘域攝的濟(jì)定梅位財(cái)伙務(wù)哀治綱理快是騰公權(quán)司盤治筋理德的游一內(nèi)個(gè)北重滅要婦組汽成餐部緞分困，蘆是坦保讀證尺財(cái)奮務(wù)氏資悠產(chǎn)全管灘理拌合陽(yáng)法榮合真規(guī)轉(zhuǎn)，窗內(nèi)映部巾控討制便健晌全組有鴿效稍，蜂財(cái)泊務(wù)濟(jì)信稀息井真災(zāi)實(shí)堪可駛靠貫和蹈資簽產(chǎn)夫安需全既完讓整負(fù)的你基鹽礎(chǔ)領(lǐng)。山呀東墳黃發(fā)金土集令團(tuán)迷財(cái)密務(wù)剃治奶理嘉方問(wèn)面艷面旅臨鋤的脖挑般戰(zhàn)山亮東勢(shì)黃殲金虛集湖團(tuán)聚在墨十劇一閥五蓄期烏間拖將瘦通姨過(guò)鋪兼饒并隙收繡購(gòu)午等允資皂本索運(yùn)州營(yíng)耳手殿段鵝擴(kuò)軟大毒集血團(tuán)判規(guī)涼模處，運(yùn)形冤成窮黃米金蠅和剪非盜金評(píng)產(chǎn)媽業(yè)產(chǎn)共腿同氏發(fā)腎展炮的椒產(chǎn)壇業(yè)談布劍局紹。拌隨娛著咸集菠團(tuán)膜規(guī)邁模發(fā)的最擴(kuò)云張匪和差產(chǎn)脈業(yè)堅(jiān)格坊局醋的奶變?；恚浼鋱F(tuán)禮的寨組剪織藍(lán)結(jié)叫構(gòu)營(yíng)將夾更援為爬復(fù)區(qū)雜畢，堪管悟控緞風(fēng)拔險(xiǎn)屈和財(cái)洽務(wù)純風(fēng)膠險(xiǎn)都冶將吊有吩所增須加石，因寒此陳，狂黃端金尊集津團(tuán)閱需好要完峽善禍財(cái)謙務(wù)州內(nèi)喉控絨建冶設(shè)浪和舍合錘規(guī)所監(jiān)線督繼，建毀立維起帖先昂進(jìn)誦的財(cái)朝務(wù)鉤治蘇理系枝統(tǒng)吐，蛋實(shí)仁現(xiàn)何管掏理溝規(guī)球范種化袍，坦有躍效細(xì)防巷范給和獸控寒制揭財(cái)普務(wù)踐風(fēng)屬險(xiǎn)顯。財(cái)遼務(wù)奮治蒙理懶領(lǐng)復(fù)域山涵面蓋膀的談工找作君內(nèi)稿容財(cái)輔務(wù)星管壟控視體川系杰建已設(shè)根增據(jù)徒集憂團(tuán)蛙戰(zhàn)舉略辣發(fā)見(jiàn)