風(fēng)險(xiǎn)管理與財(cái)務(wù)控制

財(cái)務(wù)控制與風(fēng)險(xiǎn)管理蔡昌博士/教授

財(cái)務(wù)控制與風(fēng)險(xiǎn)管理

主要議題財(cái)務(wù)控制八大方略財(cái)務(wù)風(fēng)險(xiǎn)管理技術(shù)風(fēng)險(xiǎn)控制案例分析

第一講

企業(yè)財(cái)務(wù)控制八大方略C腰F歷O宵財(cái)妙務(wù)譯組沫織禽架背構(gòu)董炊事束會(huì)審事計(jì)駁委啊員嶄會(huì)戰(zhàn)促略香委液?jiǎn)T刪會(huì)總敞經(jīng)辮理C經(jīng)K癢OC存F疾OC蓮S統(tǒng)OC待R岸OC竭O龜O財(cái)培務(wù)巴長(zhǎng)會(huì)鹿計(jì)額長(zhǎng)內(nèi)麗部蛛審口計(jì)網(wǎng)長(zhǎng)內(nèi)部控制財(cái)務(wù)報(bào)告預(yù)算管理信用管理成本會(huì)計(jì)總會(huì)計(jì)稅收籌劃投資關(guān)系出納管理財(cái)務(wù)分析資金管理帳倦簿工稈資發(fā)巴票財(cái)欄務(wù)腎控牲制即基為礎(chǔ)財(cái)遣務(wù)咸控啞制庸目勞標(biāo)消諷除皮隱沃患防矮范奮風(fēng)升險(xiǎn)規(guī)獅范唇經(jīng)際營(yíng)提刪高俘效蚊率財(cái)青務(wù)閃控胸制豆意喚義防飼止疲資厘產(chǎn)宜浪蔑費(fèi)攝、宰盜雨用戚與惜無(wú)腫效姿率界使哨用提著高炒會(huì)魯計(jì)魂記掏錄鏟的爸正演確國(guó)性緒與四可宜靠愉性督邁促墨并播考竟核戲企餐業(yè)根即芬定魄政鋸策隊(duì)的方執(zhí)吹行衡俗量牛各輝部撐門相績(jī)腹效防宇線罷一擦：稿一分線叨崗奸位踢雙鏈人寺、與雙妄職譽(yù)、腎雙貍責(zé)采槽購(gòu)斃、燥生遞產(chǎn)擱、把營(yíng)糠銷播、騙融漢資抹、舟投芒資漂、預(yù)成司本壩費(fèi)夕用勞項(xiàng)使目盾的斗日偽常凍辦僅理餐與芹管啟理掌必阻須資由陜兩送個(gè)讓人打，蓬兩墓個(gè)垃系街統(tǒng)活或鴨兩斃個(gè)妄職裹能知部眠門王共愧同壞執(zhí)土掌濕。防滋線賀二父：廳簽約字黑授舟權(quán)謙，敵票稱據(jù)呢、葉合喝同魔、括文概件累傳魚(yú)遞它保冰管簽達(dá)字禿授小權(quán)烤制趨度倍、繡文控件恭傳棉遞指程委序域以愈及安文賺件拖保娃管鮮。防暢線蔥三慰：碗內(nèi)沙部鹿審販計(jì)繩部土門業(yè)吳務(wù)鍛監(jiān)量督掩、素檢謠查志，走信肢息賞反彈饋略。順認(rèn)序糊遞齡進(jìn)傷三冒防柄線財(cái)以務(wù)貍控嚼制矮八踏大踢方豆略恩（復(fù)1棵）組支織耀形杰式暖控凍制1炸、兄組旺織濁結(jié)勺構(gòu)顫與蕉公國(guó)司涼治仇理集羨團(tuán)伐總醒部灘和餡集分團(tuán)缺董杜事部會(huì)符的姑財(cái)卡務(wù)站控檢制湖模偉式案舍例宵:陜某劇上嫂市用公歌司侍的耽治搭理?xiàng)壗Y(jié)腳構(gòu)董振事尊會(huì)桂僅落四牲名漢董康事三咸個(gè)邀委猶員遺會(huì)購(gòu):火發(fā)滴展銷戰(zhàn)句略覺(jué)委停員窩會(huì)嫌、剪審殖計(jì)凡委瘦員副會(huì)撒和尺投押資晃委浴員共會(huì)采；外墓部垃董因事誕：啄提浴高才決休策憤效湯率舞和毒有餅效廳性興。2序、網(wǎng)組秧織狠分軋工相榮互漠牽皮制遠(yuǎn)，營(yíng)相代互梨協(xié)枝調(diào)詳。題事讀業(yè)雨部撿的較設(shè)眾置辟及給組宏織遵分曲工3榨、料責(zé)貌任返制沖度資：部深門矮責(zé)冠任順制液、窯崗權(quán)位擾責(zé)蓋任值制財(cái)億務(wù)視控夠制線八先大點(diǎn)方渡略阻（犯2旬）授瓣權(quán)湊控媽制1德、販一守般默授督權(quán)2興、百特粥別翼授貪?rùn)?quán)3生、陜授染權(quán)多控季制牽的惹原岸則財(cái)代務(wù)敞控再制卵八月大亂方志略但（其3鄭）實(shí)舞物鉛控注制1誦、戶實(shí)災(zāi)物妻的肆限絮制古接護(hù)近2已、凍實(shí)炒物雅的蔬保天護(hù)3瓣、直實(shí)扶物聾的饞清撕查財(cái)蔽務(wù)狀控探制斥八榮大歡方密略碰（矩4泛）會(huì)卻計(jì)嘉控談制1束、旋建冤立壟嚴(yán)草密父的臭憑拾證那制筑度2寬、雕建血立詢合繭理仗的笛會(huì)既計(jì)環(huán)記藥錄倘程選序3像、贊建僅立作嚴(yán)術(shù)格裂的撲日樹(shù)常支核清對(duì)欲制厚度帳懇帳遮、迫帳貌證源、孟帳蟻表壺核李對(duì)4絨、扎綜脅合軟的巨數(shù)廢據(jù)醬處除理財(cái)煤務(wù)牌控群制怨八業(yè)大薦方妄略或（盞5碎）異脆常碧控洞制爹與設(shè)重丙點(diǎn)倘控忠制1非、卻異愛(ài)常掩控宮制就墊是承找伸到才企病業(yè)云的吊問(wèn)蜂題2譽(yù)、縮慧重濤點(diǎn)姓控奧制財(cái)纖務(wù)壟控熄制噸八顯大肆方提略稈（強(qiáng)6汁）內(nèi)貼部歸結(jié)雨算顏中盛心次控?fù)熘?鑼、團(tuán)內(nèi)謊部嘉結(jié)以算狡中洗心企罪業(yè)避集帆團(tuán)堡內(nèi)液部偉設(shè)傷置濤的貴，時(shí)以撿管句理懇、揮協(xié)子調(diào)樹(shù)集艇團(tuán)騾各坐成哀員室企味業(yè)乳資濕金竹為汽主廈要轉(zhuǎn)業(yè)棕務(wù)惠的為職倚能巾部紗門伐。2域、靈內(nèi)隔部貌結(jié)姐算儉中倚心北的承基牛本抖模藥式資病金每集意中浮統(tǒng)碗一祖管蘇理寄統(tǒng)膚一殲對(duì)箭外惜籌族資趙與海納顏稅統(tǒng)跌一海對(duì)津外炊采盒購(gòu)牛原降料校統(tǒng)站一非投姻與銀資舍產(chǎn)挑管右理財(cái)境務(wù)淹結(jié)私算廊中岔心泊存帽貸界款閉統(tǒng)有一孝對(duì)執(zhí)內(nèi)惱外敏辦饅理獄結(jié)樓算財(cái)臉務(wù)田控有制楚八餡大瞎方待略夸（紀(jì)7亮）人乓員鞋控專制1傅、遣財(cái)織務(wù)核總桌監(jiān)拒制（圈1旱）拾審幼核協(xié)重弊要禁財(cái)湯務(wù)知報(bào)鴿告（押2殊）距重軋大抽經(jīng)血濟(jì)銷事跪項(xiàng)帆與好總孔經(jīng)矛理折聯(lián)據(jù)簽影制捕度（皮3月）駱參鎖與賓財(cái)塞務(wù)迎機(jī)掙構(gòu)籌、藏制氣度催、服預(yù)明算沃及劍利發(fā)潤(rùn)俗分被配抽方嗎案灘的外擬籮訂助工衛(wèi)作財(cái)槳?jiǎng)?wù)素總粉監(jiān)次進(jìn)免入衰董腫事織會(huì)仰或傭監(jiān)餐事術(shù)會(huì)汁，獲而形不馳進(jìn)磁入擔(dān)經(jīng)切營(yíng)倡班幕子象。輔蝴之卻以菊委贊派辱財(cái)仔會(huì)謹(jǐn)人虧員討。財(cái)蘿務(wù)回控仇制襪八泛大灘方常略經(jīng)（胖8鍛）監(jiān)見(jiàn)督攻、緣瑞激巧勵(lì)編控微制1宋、只審佩計(jì)訊監(jiān)窄督2怎、咽監(jiān)羽事扇會(huì)3縫、狗財(cái)起務(wù)北總廈監(jiān)激沙勵(lì)意控灰制對(duì)命經(jīng)百營(yíng)府者抹的環(huán)激自勵(lì)1差、亡薪掃酬秘設(shè)視計(jì)2略、刻創(chuàng)這新稱行竟為仿獎(jiǎng)畜勵(lì)對(duì)久內(nèi)代部園成斯員僵企費(fèi)業(yè)蹦的舌激消勵(lì)1笨、幣評(píng)和價(jià)羞體汗系么：粗分基部松門突、塘分登級(jí)斧別殃評(píng)息價(jià)2廊、較獎(jiǎng)謹(jǐn)優(yōu)銹罰光劣撇：墓經(jīng)形濟(jì)判效脂益寶歲鋼著預(yù)偶算應(yīng)體熄系傻架停構(gòu)現(xiàn)里金殊流繡量括預(yù)廈算資餓本妨支旁出前預(yù)俯算資艷產(chǎn)士負(fù)玩?zhèn)?gòu)表虹預(yù)掏算企義業(yè)皆利碧潤(rùn)唉表還預(yù)尾算預(yù)緣瑞算舍藍(lán)循皮換書(shū)總崗預(yù)萄算預(yù)壁算搜總糞說(shuō)習(xí)明董壩事濃長(zhǎng)財(cái)?shù)陝?wù)茶總詳監(jiān)營(yíng)萄業(yè)陽(yáng)費(fèi)垃用銷謹(jǐn)售所預(yù)遺算預(yù)控算找分庫(kù)冊(cè)預(yù)袋算溫流抽程自適上慕而舉下兄自局下泊而攏上1宴、膝內(nèi)碌外屬部海環(huán)慕境社分胸析熱—河年蛋度訴預(yù)湊算喉計(jì)半劃貓大雷綱2兆、口確惹定蓋預(yù)努算惕原筋則借與甩目潑標(biāo)辦—范預(yù)判算籌計(jì)遙劃拾修作正3辦、午預(yù)炊算堂分慣解敏，喚編菜制浮部選門百預(yù)考算榜草耗案4扎、士平踩衡楊部房誠(chéng)門舍預(yù)達(dá)算仁，率編耕制承總太預(yù)妙算5連、城預(yù)美算廉方統(tǒng)案扛的馬審留批控鉤制碰體瓦系過(guò)煎程要控江制預(yù)水算敘調(diào)銹整架與浪追獨(dú)加課流仆程內(nèi)刷部叢稽連查寶狂鋼釀集企團(tuán)蔥全移面漲預(yù)川算瞇管盤理預(yù)嶺算案管史理鍬創(chuàng)端新孔之冤處預(yù)將算腰的鵲全尊面靈性鬧戰(zhàn)潔略廉與丙規(guī)形劃淋的坊結(jié)臺(tái)合提茄出如月支度認(rèn)執(zhí)遷行律預(yù)道算棵柔迷性淚與自剛曬性扎控裂制預(yù)槍算治與無(wú)標(biāo)白準(zhǔn)瓶結(jié)偏合現(xiàn)坡金幫流蒙量海管潛理弊與擺控汪制動(dòng)?jì)D態(tài)鹽現(xiàn)井金說(shuō)管火理巡壽與驗(yàn)月每度上預(yù)而算資仁金纏流幻玉向中與擋規(guī)描模猛分傭析創(chuàng)駁造備價(jià)醫(yī)值晃預(yù)央算者控像制價(jià)刑值恒驅(qū)廚動(dòng)惹因律素久分魯析協(xié)咐調(diào)巖股窩東鼻、婚用雕戶幟、耽員盞工滾、居社繪會(huì)鋪四區(qū)方術(shù)利蓮益寶駛鋼作集退團(tuán)腎財(cái)線務(wù)薪控貫制蟻模響式第艇二雕講風(fēng)禿險(xiǎn)蝦管偏理弦技帥術(shù)財(cái)害務(wù)瞞風(fēng)秤險(xiǎn)俘的齊識(shí)利別1軋、可稅袋項(xiàng)所分宿析紡法2語(yǔ)、傘資帖產(chǎn)植質(zhì)尋量返分士析駕法3孟、譜應(yīng)祥收棍帳兼款壺和鏈存辜貨滾分居析4方、晨毛脖利工分執(zhí)析被法5探、鍛現(xiàn)漆金史流肆量牢分罷析撫法6辜、謀子綠公剖司用分燥析7她、憐并地購(gòu)輩重名組箱與燦關(guān)撿聯(lián)黃交墓易8踩、和虛躺假涉銷槐售棵與寨虛畜擬紀(jì)經(jīng)底營(yíng)之持一起：礙紅碎燈紛區(qū)赴不邊要體闖節(jié)，赤拓殊荒拍區(qū)顆要然創(chuàng)北新傭瞞金斬、票回釀扣享的好處華理曲模壺式之鋸二釋：級(jí)協(xié)造調(diào)悟經(jīng)驗(yàn)營(yíng)券與蓄財(cái)材務(wù)哥的撕矛鴨盾費(fèi)爐用篩預(yù)外算許、栗資待金鴉投慶放之闊三桶：萄財(cái)即務(wù)樹(shù)激翠勵(lì)描與洽業(yè)歌績(jī)畜控避制股躺票吩激耕勵(lì)之況四環(huán)：語(yǔ)固旬定追成槍本至變旋動(dòng)?；庛U理提眨成籃工鎮(zhèn)資之需五絕：昌現(xiàn)陸金鵲流案管遞理規(guī)策臥略收晝支巨兩磨條托線風(fēng)嗓險(xiǎn)早管哪理雹下只的賓五核大累理額財(cái)洲規(guī)當(dāng)則經(jīng)戀營(yíng)狡杠蟲(chóng)桿1荷、重概游念毛：鴨企腐業(yè)秋在莖一修定挖時(shí)寫期迅通薄過(guò)葡固搖定掃成閘本陜的添利櫻用好增猴加能獲回利心能那力麻的出一斷種需客似觀支現(xiàn)題象滑。2隱、剩經(jīng)無(wú)營(yíng)衣杠伴桿住=扭息芬稅森前童利亭潤(rùn)竭變派動(dòng)咸率滲/胃銷塔售器變?yōu)硠?dòng)故率3效、梁結(jié)倍論財(cái)火務(wù)奏杠必桿1設(shè)、詳概泥念營(yíng)：嘗企制業(yè)馳利急用駝債貧務(wù)興資讓本創(chuàng)，她在臣利槐息胖扣退除闊與奇利譽(yù)息臨抵限稅融效而應(yīng)棉下披獲察取池財(cái)盒務(wù)思效熟益邪的姜一局種諒客果觀焦現(xiàn)呀象造。2逮、尖財(cái)過(guò)務(wù)良杠恐桿通=模每何股繞收捏益核變頓動(dòng)熟率慨/公息院稅真前鐮利支潤(rùn)將變做動(dòng)話率3允、衡結(jié)擋論財(cái)熟務(wù)葵杠參桿挽分蘿析總蒸杠汁桿1紙、通概刷念泊：地企紡業(yè)域經(jīng)權(quán)營(yíng)墨杠財(cái)桿歲與萍財(cái)輪務(wù)情杠揪桿尋共斜同環(huán)作襪用熱下久對(duì)閉每祖股籌收糾益誕的沙綜喘合怖影辟響棵。2蒸、羨總散杠側(cè)桿壞=回經(jīng)阻營(yíng)尿杠洞桿應(yīng)×夢(mèng)財(cái)絨務(wù)旋杠暗桿3議、描運(yùn)載用笑技賭巧經(jīng)尖營(yíng)豎風(fēng)響險(xiǎn)蜜與仿財(cái)洗務(wù)答風(fēng)顧險(xiǎn)幣的誓再仔認(rèn)螺識(shí)1胸、異經(jīng)貌營(yíng)序風(fēng)障險(xiǎn)志與迷財(cái)災(zāi)務(wù)丘風(fēng)煉險(xiǎn)虛比甜較2夕、漢經(jīng)骨營(yíng)棉風(fēng)坦險(xiǎn)書(shū)與援財(cái)慰務(wù)適風(fēng)音險(xiǎn)白組餐合臥模訊式3位、帥企降業(yè)搶生僚命間周耽期汁與景風(fēng)弦險(xiǎn)滾防內(nèi)范總禾杠旦桿互與凱風(fēng)暗險(xiǎn)廚分涼析財(cái)廊務(wù)游風(fēng)水險(xiǎn)懂預(yù)銅警急管戚理四摧階座段淺癥緊狀左分斤析侍法財(cái)嘆務(wù)清?？鞕C(jī)慎潛家伏薪期悄:顏財(cái)妻務(wù)夾危冊(cè)機(jī)耗發(fā)胡作疾期蒸:盲途目怖擴(kuò)占張廳，灘無(wú)揪效估市質(zhì)場(chǎng)悟營(yíng)諸銷袋自骨有倍資范金夏不樂(lè)足缺斑乏賺有碼效棗的尾管竊理炭制吸度曠會(huì)努計(jì)餅核解算班預(yù)笨警抽失革靈資摩源掠分蘇配區(qū)失瞞當(dāng)側(cè)依謹(jǐn)賴盜融池資勞，撇長(zhǎng)驢期鳳資冰金賠多無(wú)東視途環(huán)盟境鄉(xiāng)豐的見(jiàn)重廚大棵變鞭化國(guó)延吉付船利創(chuàng)息蛇及針到特期予債邪務(wù)財(cái)指務(wù)手危危機(jī)帖惡京化悉期彈:煙財(cái)壤務(wù)蒸危要機(jī)尿?qū)嵓艾F(xiàn)捆期哭:財(cái)沫務(wù)戒周重轉(zhuǎn)敏失泳衡湖資末產(chǎn)途負(fù)煤債早率燃居遲高資校金墊缺?？?魄現(xiàn)意金粱流蟻量關(guān)與姻凈虧利要潤(rùn)逼)簡(jiǎn)武單票再低生部產(chǎn)窩,卷規(guī)腳模猜受擇限債趴務(wù)蕉違沙約搜拒懼付唱停邊產(chǎn)米或萄倒催閉管仇理鏈評(píng)拴分風(fēng)壩險(xiǎn)戰(zhàn)預(yù)駐警割法項(xiàng)目評(píng)分表現(xiàn)管理缺陷84222總裁獨(dú)斷專行，集權(quán)傾向嚴(yán)重董事長(zhǎng)兼任總經(jīng)理獨(dú)斷的經(jīng)理層控制董事會(huì)董事會(huì)成員構(gòu)成失衡財(cái)務(wù)主管能力低下財(cái)務(wù)缺點(diǎn)133315管理混亂，缺乏規(guī)章制度沒(méi)有預(yù)算或不按財(cái)務(wù)預(yù)算進(jìn)行控制沒(méi)有現(xiàn)金流量計(jì)劃或從未適時(shí)調(diào)整沒(méi)有成本控制系統(tǒng)財(cái)務(wù)應(yīng)變力差，財(cái)務(wù)戰(zhàn)略與戰(zhàn)術(shù)脫節(jié)失誤錯(cuò)誤151515欠債過(guò)多，欠稅滯納過(guò)度膨脹，發(fā)展失衡依賴大項(xiàng)目，舍棄小利重大癥狀444年報(bào)、中報(bào)顯示不佳的財(cái)務(wù)信息高層操縱利潤(rùn)，會(huì)計(jì)信息失真非財(cái)務(wù)反映：訴訟爭(zhēng)端、工資凍結(jié)人員流失管絹理橋評(píng)淋分際風(fēng)竹險(xiǎn)評(píng)預(yù)酒警只法拉運(yùn)覺(jué)用評(píng)渡分森說(shuō)塔明評(píng)落估隨打卸分太，鍛要腰么眨滿皇分球，儀要祖么骨為0，縫不所給紗中致間俘分最籍佳央企境業(yè)最得莊分談為00垂1焦8貫2失5搶3背5嫁1收0樹(shù)0安妖全們區(qū)派—有—丸混艱沌孤區(qū)符—句—幟風(fēng)儀險(xiǎn)胡區(qū)殊—鬧—賠危毯機(jī)紛區(qū)理池論尿基格礎(chǔ)管丟理以不背善胡導(dǎo)僻致小的珍企抹業(yè)個(gè)災(zāi)寧難從，優(yōu)其預(yù)危旋機(jī)李表就現(xiàn)漁會(huì)叼比量財(cái)救務(wù)愁危甜機(jī)抹提各前彈出瀉現(xiàn)財(cái)社務(wù)梅失賀敗晝?cè)搭佊诶哑螽?huà)業(yè)荒戰(zhàn)茄略享導(dǎo)舌向洽和仰高內(nèi)層秒管恰理多貨元短函婆數(shù)謊風(fēng)捎險(xiǎn)紫預(yù)殊警扮模皺型理幫論傭基提礎(chǔ)：從假宏宮觀混角隔度件檢決查惱企胡業(yè)卡財(cái)醫(yī)務(wù)品狀瘦況緞?dòng)胸?cái)無(wú)座呈督現(xiàn)法不現(xiàn)穩(wěn)環(huán)定便現(xiàn)喂象判左別桐函乞數(shù)唯Z辟=賀0別.衡7維1咳7x1+孩0姐.始8達(dá)4浮7x2+儉3虹.選1絕1x3+論0彼.酒4羞2哈0x4+屈0蛾.瓣9厘9戚8x5柳(注箭:若Z臂值鑰越扒低唉,軋企允業(yè)罰越竄可返能靠破重產(chǎn)誦)其筐中扛:x1=營(yíng)鎮(zhèn)運(yùn)倍資畜金蹲/復(fù)資悲產(chǎn)屬總肆額x2=留雜存故收庸益愈/陡資舒產(chǎn)黎總賣額x3=息敏稅疏前撕收氣益詳/形資沖產(chǎn)命總竊額x4=股煉東編權(quán)屬益處/廈負(fù)絡(luò)債升總足額x5=銷鄰售秘收串入老/斥資陰產(chǎn)繭總猶額H黨I緞S牌E殘N腫S槍E健兵康置財(cái)輸務(wù)婦模贏式海走信抬揭科秘海褲信趙從久來(lái)穩(wěn)就靠不絮是向奇較跡缺！海澆信的思舊維獲：趁創(chuàng)龍新灣就茶是需生巷活海視信屬內(nèi)摩涵爸：綁H思i眉g矮h肝+底S閥e裁n摸s洋e海群信很法喚則?。簲偹倩瓒却睿馗h(yuǎn)快趁的海速擾度海依信庸環(huán)初境斗：湖開(kāi)趟放瓦文臺(tái)化晚+休寬閃松怨政置策海誼信畜定饑律道：止做鳴自優(yōu)己療最呆精缺通黑的掀事跪情海沫信撈秘半密駛：碰穩(wěn)朝定肅壓池倒慢一肝切安！健棄康幼財(cái)煙務(wù)卷模幼式理閥由恭：膚安邁全閃與汪聲莖譽(yù)健擔(dān)康疏標(biāo)紅準(zhǔn)脹：資慣本燈運(yùn)皆營(yíng)堅(jiān)武持綢“栽保疼守爽”筆的堅(jiān)財(cái)供務(wù)屬思憑想明貼確虜?shù)耐鲐?cái)環(huán)務(wù)障戰(zhàn)竿略活與棟理脹財(cái)龍重沿點(diǎn)集文團(tuán)恥公穩(wěn)司笑集級(jí)權(quán)趴型貫財(cái)貢務(wù)徹管芳理隊(duì)體熔制財(cái)暖務(wù)苦分煤析脂考異核哈與跟財(cái)要?jiǎng)?wù)柳講馳評(píng)澆會(huì)財(cái)匆務(wù)賄戰(zhàn)巾略肥：脂三料產(chǎn)跨業(yè)兔模煤型H芒I瘡S繭E仍N艱S賽E資旋產(chǎn)萍管床理糞與嗓財(cái)嬸務(wù)迎風(fēng)第險(xiǎn)量案誘例海撫信策資副產(chǎn)名管咸理傾思博路資要產(chǎn)屠負(fù)極債黎結(jié)垮構(gòu)啞及友資幼產(chǎn)咱負(fù)科債啄率懇是縮慧否換合扁理構(gòu)、魄健被康肚；糊4購(gòu)0公%言以嫁內(nèi)有沖無(wú)統(tǒng)儲(chǔ)憐存咬積拉壓胳大路量節(jié)呆指料—雀—列裕出莖1著2堂項(xiàng)遙6攔個(gè)