全面預(yù)算管理毛付根

博士廈門大學(xué)會(huì)計(jì)系教授電子郵遞:maofugen@電話:0592-2080991139501512261本專題主要內(nèi)容預(yù)算管理是確保集團(tuán)戰(zhàn)略貫徹落實(shí)的有效工具；全面預(yù)算管理體系；全面預(yù)算管理的積極作用；預(yù)算管理應(yīng)注意的問題。2一、公司治理結(jié)構(gòu)與全面預(yù)算管理公司治理結(jié)構(gòu)委托－代理關(guān)系集團(tuán)公司財(cái)務(wù)控制的理論依據(jù)代理關(guān)系、控制與約束機(jī)制戰(zhàn)略控制、管理控制與經(jīng)營(yíng)控制戰(zhàn)略、經(jīng)營(yíng)計(jì)劃與預(yù)算之關(guān)系3公膀司福治日理曲結(jié)扶構(gòu)母公司事業(yè)部事業(yè)部事業(yè)部A公司B公司C公司D公司E公司F公司股東大會(huì)董事會(huì)信桑（辱任汽）腦－訊（哥委醫(yī)）迷托邪關(guān)忙系委忙托耗－終代憑理才關(guān)俯系委宣托快－控代呼理驗(yàn)關(guān)材系委愿托藝－帽代丟理列關(guān)蠶系4公偽司文治明理曬結(jié)之構(gòu)委冤托鄙－廊代即理幫關(guān)撒系信封息當(dāng)不爐對(duì)柏稱逆除向疾選察擇道均德漫風(fēng)牌險(xiǎn)代伴理拍費(fèi)假用委套托桿人性監(jiān)友督刃費(fèi)掃用代采理福人哥擔(dān)刪保族費(fèi)顆用剩輪余逗損費(fèi)失5集揮團(tuán)搏公驅(qū)司牛財(cái)沾務(wù)范控親制程的混理杏論售依憲據(jù)現(xiàn)透代緊公醒司毅在序產(chǎn)方權(quán)重安忘排餅和懸內(nèi)墓部塞治工理巾中孫存惕在艙的業(yè)缺清陷兩輪權(quán)范分換離擱所彎產(chǎn)幼生爽的格多淹級(jí)歪委揭托撫－攝代奧理輛關(guān)蓄系信箱息治不妹對(duì)伏稱助性窩和祥敗付德蔽行療為委洽托糾代沾理終關(guān)嗚系誤所兔產(chǎn)頸生蘋的真利梨害類沖含突挖和床代巧理鎮(zhèn)成稿本投沃資念者拘的隔對(duì)且策母?jìng)涔乘緳z作肺為個(gè)出忙資該者撥必哀須察作浮出鋪一族些眉制喉度阻安訴排酬或拉采劇取霉一炕些閱管悄理氣措赤施針，鎖降幫低在代獵理打成銜本6代膠理攝關(guān)北系朵、適控姨制晉與浪約腸束轉(zhuǎn)機(jī)申制委廢托伴－態(tài)代飼理洪關(guān)喝系直需自要田設(shè)恒計(jì)停一觸套悟?qū)ο?jīng)姓理踏人零員依行建為申能走夠植進(jìn)晝行湊有色效從激爐勵(lì)歸與卵約諒束喇的聽機(jī)賴制親。約層束虹機(jī)挖制公昌司廉法漁、拖公聾司載章域程武、市育場(chǎng)舊約紀(jì)束：基資習(xí)本丑市謠場(chǎng)臉、躍勞項(xiàng)動(dòng)何力賢市悠場(chǎng)決、綿產(chǎn)撿品再市振場(chǎng)會(huì)藍(lán)計(jì)宿約而束園：紫G威A商A朽P煙、坑C環(huán)P脂A漏、鋪內(nèi)阻部太審巾計(jì)7代址理揉關(guān)避系庸、拋控桑制孔與壟約消束訓(xùn)機(jī)丑制激唐勵(lì)家機(jī)購制斯靠蒂鞭格澤里圖茨態(tài)認(rèn)筆為習(xí)：將方部家分皇股診權(quán)視售授予憂高索層森管江理寇人背員使抵報(bào)紡酬危更息富妖刺菠激俯性加造強(qiáng)階業(yè)懶主葬對(duì)菌經(jīng)翠理葵人邁員恩的四監(jiān)趨督建宵立理所花有槐者光與諒經(jīng)懂理抖人櫻員臥的洗長(zhǎng)咽期球合差作怒關(guān)習(xí)系8如行何顛確算保沙集棗團(tuán)轉(zhuǎn)公兩司若戰(zhàn)駁略左目辟標(biāo)妥一廉致晃性戰(zhàn)碑略欣控動(dòng)制管除理遼控?fù)裰茦I(yè)養(yǎng)務(wù)鹽控普制9集團(tuán)公司事業(yè)部事業(yè)部事業(yè)部A公司B公司C公司D公司E公司F公司股東大會(huì)董事會(huì)戰(zhàn)略控制管理控制經(jīng)營(yíng)控制戰(zhàn)潔略誓控虜制襖、剃管魯理凍控孤制擋與水經(jīng)代營(yíng)伐控外制公控司芽戰(zhàn)莊略經(jīng)丟營(yíng)摘戰(zhàn)路略產(chǎn)鞋品綠戰(zhàn)策略1鴨0戰(zhàn)記略耗的賴起進(jìn)源“治知榴天界知橡地手”“知炒己浸知?jiǎng)e彼肝”“不陽戰(zhàn)搶而寄屈財(cái)人鉆之濱兵眉，獵善屯之迎善若者驅(qū)也醉”孫礎(chǔ)子呼兵技法約螞公割元大前3班6瓣0年1統(tǒng)1企改業(yè)遺家腳的江三戚大點(diǎn)問傳題目標(biāo)是否明確戰(zhàn)略是否正確資源創(chuàng)業(yè)者的角色組織結(jié)構(gòu)戰(zhàn)略能否執(zhí)行個(gè)人期望什么樣的企業(yè)企業(yè)規(guī)模和可持續(xù)性對(duì)風(fēng)險(xiǎn)的容忍度明確的業(yè)務(wù)定義競(jìng)爭(zhēng)優(yōu)勢(shì)的來源可持續(xù)性增長(zhǎng)率如果回答“否”…如果回答“是”1末2什冷么叛是跑戰(zhàn)蔥略？戰(zhàn)混略害是拘在若特餡定鏈環(huán)鮮境固下喜，堆為絡(luò)實(shí)損現(xiàn)類一歪定虛的靠長(zhǎng)團(tuán)期準(zhǔn)目敏標(biāo)綢而建對(duì)勾資段源騙和脅能受力奔實(shí)噴施仗有治效湊的甩配居置山和葡組貞合柱。重往點(diǎn)護(hù)在芬于幣行暑動(dòng)猶的胳適瞎應(yīng)墊性竹(另f默i瞧t合)去、深專嗓一規(guī)性醬(豪f企o蒜c站u玻s迅)雄和穴統(tǒng)錦一腦性蘆(習(xí)c數(shù)o姨n秀s耗i再s殲t甩e昨n付c擁y狠)距。目標(biāo)戰(zhàn)略環(huán)境資源和能力1挪3戰(zhàn)坐略攻要嗚素我盯們猜為敲顧女客胡提勤供癥的異價(jià)祖值姜是繞什昏么末?我陪們男如貸何山提粒供螺顧綁客毫價(jià)留值逐?我來們艘對(duì)侵于普競(jìng)橋爭(zhēng)集對(duì)尾手癢是蛇否稠有早優(yōu)盞勢(shì)活?“辮戰(zhàn)器略扶的待核云心引在溜于欠與攪眾蔽不籌同眉。御它堆意候味丸著繼有責(zé)意既選州擇掀不賭同忍的蹄行山動(dòng)常方程案廟以摸提驅(qū)供筍獨(dú)蔬特策的需價(jià)喬值原組拌合朽。歇”1匠4強(qiáng)齊有其力棋的扯價(jià)士值寸訴凳求E危-尺c撓o僚m刊m蹦e斗r投c狼e伸I驕B讓MD清i古r縫e作c醬t樹M俘o商d鬧e售l坑D撐e椅l環(huán)lJ特u傻s許t濤d粥o輛i砍t貪N批i健k纖eE調(diào)v會(huì)e般r伴y蛋d隸a壇y色l孟o瓜w含p渴r盜i韻c扇e趟W悠a挪l柄m哨a纏r得t1待5分析5大因素剖析行業(yè)吸引力確定重要的成功因素

有利因素=機(jī)會(huì)不利因素

=威脅1柱6戰(zhàn)鳴略下的燈形窯成曾與葉實(shí)冠施繪過禍程競(jìng)爭(zhēng)市場(chǎng)的動(dòng)力公司特有資源和能力任務(wù)戰(zhàn)略績(jī)效評(píng)估行動(dòng)目標(biāo)戰(zhàn)略績(jī)效目標(biāo)與評(píng)估行動(dòng)SWOT1牙7從S史W貫O碌T到桶現(xiàn)更代也戰(zhàn)佳略閱分堤析資山源能金力管津理校隊(duì)煩伍行頑業(yè)沿和外直部殃環(huán)刪境優(yōu)勢(shì)機(jī)遇威脅劣勢(shì)1寸8競(jìng)腐爭(zhēng)鐘優(yōu)躁勢(shì)的腦來衛(wèi)源基陽于休資菌源基鑄于膠資蠅產(chǎn)基巡壽于腿能劉力使蜜用找獨(dú)葬特暑的植原嚼材盈料塘或鈔地巾理叫位準(zhǔn)置擁燥有獄管請(qǐng)理廚機(jī)貢構(gòu)使的納許執(zhí)可特吳許秀獲玩取彼信惑息特盒許過(繼或科優(yōu)消先念選穩(wěn)擇)使第用信高謎素壤質(zhì)枯勞感動(dòng)母力特查許亞使志用彼低脆成報(bào)本述勞期動(dòng)舌力特靠許僚獲鼠得害供白應(yīng)柔商特?fù)显S軋獲慌得材廉鍵價(jià)跑資雪本由遷于悠累盟積種數(shù)陵量錄形醉成山的倦獨(dú)座特盤的親低塌成勻本線態(tài)進(jìn)勢(shì)由草于逮專稿有士加副工灣技芒術(shù)美形鐘成血的緩低休成應(yīng)本洗/應(yīng)高客質(zhì)飄量粘態(tài)添勢(shì)由學(xué)于押已剝建顛立梁的梁基桌礎(chǔ)兄形信成肢的啦低砌成殲本告態(tài)缺勢(shì)銷躲售拐網(wǎng)模絡(luò)節(jié)的漲管眾理良略好手的敢品弊牌/聲妨譽(yù)專手利專軌有疏的怎科固技肅知縮慧識(shí)集心中離專甘門外知面識(shí)念的汁杰殼出琴能劈燕力管平理購重努要厲工趴藝緞的些杰土出驅(qū)能躁力時(shí)勻間恩管映理使方番面在的那優(yōu)叫越分性更跑快烘的趴產(chǎn)客品爪開叢發(fā)更綿好紗的拖信犁息丙管絲式理競(jìng)京爭(zhēng)玻優(yōu)鹽勢(shì)籠的是來爬源1柳9什警么紛是籠競(jìng)陶爭(zhēng)笛優(yōu)盜勢(shì)座?競(jìng)哪爭(zhēng)鼓優(yōu)牌勢(shì)蔬是最指竟公圣司飼由請(qǐng)于譽(yù)擁向有競(jìng)創(chuàng)爭(zhēng)展對(duì)嬸手藏難究以恩復(fù)赴制或趙效憂仿仗的靠業(yè)產(chǎn)務(wù)勒系滑統(tǒng)吼，展在串特伯定劣的骨市膠場(chǎng)很開凳發(fā)售的灘能遭夠睡實(shí)培現(xiàn)潑低肥成旗本馳和終/竭或奮高顛收血益身的舒能丙力嘆。只息有視在枝以涼下金情械況朵下綁，粉公撇司表才宣能那獲糊得競(jìng)液爭(zhēng)村優(yōu)攏勢(shì):擁訂有矩對(duì)史關(guān)藥鍵資切源的特勞許牽使旬用典權(quán)建爬立它了專邀有障資警產(chǎn)開娃發(fā)磨出無任法貌模診仿的愁能罷力2泉0從陪資乒源曲到嬌競(jìng)氏爭(zhēng)敵優(yōu)衰勢(shì)資坦源兵的秒獨(dú)葛特丘性偷恥不獵去（寫不垮可絕模虹仿付性輝:扔產(chǎn)瘦品虜與鼻工竊藝煉不并同欣）買綱不陶來（晨不滾可挎交明易底性具）拆糞不冶開（匙資瀉源命的逝互櫻補(bǔ)朝性慨）(花f劫i焦r赴m香-笑s枯p嗚e男c蘆i倉f帆i骨c還a聞s煙s攀e京t悲s砌)帶充不拉走（濟(jì)資錫源真屬狠于驕企瞧業(yè)額而賤不機(jī)是密個(gè)炸人笨）－票－困張廣維古迎2歷1競(jìng)丟爭(zhēng)的國起企點(diǎn)遭:藥行柏業(yè)直吸賠引飾力一既個(gè)犯簡(jiǎn)諸單傷而躲有賤力庭的賴邏捐輯：社釋會(huì)付工離作蕩者:“哀你辭為君什連么瞧要們搶悟銀食行糟?盜船賊:“夾因奔為校那蘭里陡有賞錢貪。館”2須2行悶業(yè)圣長(zhǎng)擇期染利查潤(rùn)膚的融來叮源狐:產(chǎn)品和服務(wù)的替代品的威脅新來者的威脅現(xiàn)有競(jìng)爭(zhēng)者之間的競(jìng)爭(zhēng)供應(yīng)商的價(jià)格談判能力買方價(jià)格談判能力公司必須塑造行業(yè)結(jié)構(gòu)，而不僅僅是對(duì)它作出響應(yīng)

2逢3我化們南怎漿樣策才害能杏獲溜得躍高畫盈擦利善?我致們嶼應(yīng)蘋該高進(jìn)吵入屈哪爹些劫經(jīng)醬營(yíng)媽領(lǐng)開域淡?我格們滴在丹一蘆個(gè)既經(jīng)勁營(yíng)給領(lǐng)勺域叔內(nèi)檔怎史樣必參碧與疑競(jìng)饞爭(zhēng)臨?公疫司勒戰(zhàn)續(xù)略競(jìng)目爭(zhēng)漢策傻略戰(zhàn)經(jīng)略伴分抽析吼的蔑不瞞同肝層摘面戰(zhàn)欄略陜更似新我刷們織怎兵樣信才遲能蓄不爆斷役改聚進(jìn)狂和謊創(chuàng)躁新貿(mào)?2河4公炒司教戰(zhàn)匙略始與消經(jīng)勻營(yíng)茶戰(zhàn)注略公奧司雀戰(zhàn)肯略使莫公德司羨所某控猶制泥資追源祖的弊價(jià)遵值尚最汁大痛化來而蝕采愁用扒的碼方乏法關(guān)遭注戰(zhàn)點(diǎn)晌：公售司追資挑源吩應(yīng)殃該蔑投基向川哪太里回哭答圣的采問湖題帳：公脹司印資泰源高應(yīng)夢(mèng)如追何筐配奪置禍。應(yīng)封參延與朱那尖些某業(yè)鞭務(wù)飲的揭競(jìng)掌爭(zhēng)應(yīng)禍向犧當(dāng)棕前柱的替業(yè)菠務(wù)謙投夏入鏡多陸少丸資樸源蝦等2范5公撓司前戰(zhàn)蒼略汁與趨經(jīng)胞營(yíng)餃戰(zhàn)承略經(jīng)御營(yíng)謠戰(zhàn)捧略如黎何湯在佛業(yè)甩已注確姨定悲的視市商場(chǎng)脆中坦進(jìn)紐奉行愈競(jìng)釘爭(zhēng)例麥如預(yù)：如搖何靜吸律引活顧雁客如閱何性將獻(xiàn)自掘己污同引競(jìng)憶爭(zhēng)靜對(duì)儀手至區(qū)授分挽開屆來如辛何厲提渠供團(tuán)獨(dú)峽特罩而給有克價(jià)初值喘的虧東怪西2儉6戰(zhàn)顆略賓、案經(jīng)檢營(yíng)殺計(jì)輛劃密與酒預(yù)映算伯之縱關(guān)惕系公司戰(zhàn)略戰(zhàn)略行動(dòng)計(jì)劃戰(zhàn)略行動(dòng)計(jì)劃戰(zhàn)略行動(dòng)計(jì)劃年度公司經(jīng)營(yíng)計(jì)劃年度部門經(jīng)營(yíng)計(jì)劃年度部門經(jīng)營(yíng)計(jì)劃年度部門經(jīng)營(yíng)計(jì)劃年度預(yù)算目標(biāo)部門預(yù)算部門預(yù)算部門預(yù)算公司預(yù)算2濱7法獅人南治莖理約結(jié)安構(gòu)障中完的辜權(quán)碧力令分憲層歇與掌預(yù)慢算遼管爺理股絞東鉗大勵(lì)會(huì)監(jiān)終事阿會(huì)董續(xù)事猛會(huì)C緞E千O財(cái)而務(wù)嗎經(jīng)態(tài)理審菊議蜓批藏準(zhǔn)制祖定帝預(yù)侄算組嚼織諒實(shí)牧施2度81洽）哭股番東滋大皇會(huì)第窄一永百窄零較三推條膨股鑰東愛大與會(huì)業(yè)行義使飛下療列娘職覽權(quán)股：（葬一水）決夾定賠公傷司出的逗經(jīng)垃營(yíng)拴方闖針扒和撥投享資鐮計(jì)職劃；（垃二紋）濃選臘舉喘和養(yǎng)更邁換凝董格事疏，儀決緞定筐有斤關(guān)超董漫事湖的報(bào)硬酬辣事兔項(xiàng)謹(jǐn)；（蝦三尾）腿選浴舉淡和蹄更究換刊由細(xì)股獻(xiàn)東創(chuàng)代蟲表手出精任歷的診監(jiān)羅事睛，決灘定咐有平關(guān)坊監(jiān)續(xù)事案的露報(bào)誓酬烈事授項(xiàng)歲；（位四待）展審析議船批勞準(zhǔn)榴董編事墻會(huì)計(jì)的猾報(bào)才告羽；（弟五漫）贈(zèng)審族議波批需準(zhǔn)肯監(jiān)降事慣會(huì)哄的搞報(bào)譯告絲式；2優(yōu)91泉）威股椒東雜大醫(yī)會(huì)（鼻六翠）審巖議煉批咽準(zhǔn)公練司身的徐年慕度劃財(cái)槽務(wù)暖預(yù)摧算晚方宜案、決候算袖方拍案；（著七努）曲審寧議芹批疼準(zhǔn)交公策司運(yùn)的蒙利洪潤(rùn)婆分荒配岸方快案少和界彌施補(bǔ)虧劍損列方匹案冤；（谷八滅）愁對(duì)咱公咱司源增鵝加質(zhì)或脹者沾減場(chǎng)少顆注落冊(cè)錯(cuò)資窯本背作勞出經(jīng)決苦議性；（淘九艷）尾對(duì)隙發(fā)總行考公爆司著債乞券腫作嶼出穿決竿議鐘；（鐘十聽）梨對(duì)屬公爬司冷合黎并爬、屯分閉立斗、乓解翼散挺和滋清鳴算恒等核事憲項(xiàng)作姨出懷決刷議桿；（否十秒一耳）悼修悶改淘公我司質(zhì)章宜程爽。3辟02棉）查董久事緊會(huì)董雹事庫會(huì)盯對(duì)梨股刊東幕大董會(huì)怠負(fù)腔責(zé)腎，的行曉使離下護(hù)列純職濕權(quán)今：（仿一塊）政負(fù)靠責(zé)討召戀集籍股績(jī)東聯(lián)大普會(huì)謀，佳并販向曠股督東越大尤會(huì)國報(bào)蠢告寒工肅作餡；（弄二但）胃執(zhí)航行泡股遷東細(xì)大綢會(huì)勞的開決名議狹；（健三降）暗決刑定臺(tái)公厚司絹的工經(jīng)桃營(yíng)服計(jì)簡(jiǎn)劃奧和秤投巡壽資獻(xiàn)方瓶案（飽四稼）貍制向訂具公稻司忙的型年?duì)幎蠕徹?cái)協(xié)務(wù)灶預(yù)腥算補(bǔ)方眾案驚、雷決渴算方診案愉；（問五蝴）互制奴訂喬公懷司延的仆利黨潤(rùn)究分犧配時(shí)方后案淺和功彌澆補(bǔ)也虧冠損速方直案頓；3玻13受）純高五層棒經(jīng)論理獻(xiàn)人狀員第絞一女百折一笨十就九己條疼股嗽份狠有以限豬公師司魄設(shè)震經(jīng)友理摟，簡(jiǎn)由享董意事鍛會(huì)簡(jiǎn)聘赤任凍或騾者的解俱聘乒。經(jīng)撫理藍(lán)對(duì)飽董慰事典會(huì)跳負(fù)赴責(zé)虎，介行敵使逃下鉆列社職防權(quán)臣：（嫁一價(jià)）遵主沿持近公育司返的褲生資產(chǎn)細(xì)經(jīng)品營(yíng)爺管恭理脆工次作滴，煎組賊織后實(shí)蓮施虹董事灘會(huì)以決隊(duì)議務(wù)；（牲二年）組躺織稻實(shí)鼓施公旁司上年訂度螺經(jīng)跡營(yíng)墾計(jì)雕劃和和盛投鄰資達(dá)方矛案；（剛?cè)牵┒瑪M鵝訂胞公件司雄內(nèi)彈部課管師理痛機(jī)謙構(gòu)姥設(shè)流置盯方著案侮；（女四裝）疾擬輩訂昌公妥司釘?shù)狞S基惑本見管緩理弦制喉度搖；（領(lǐng)五川）島制民定飽公喬司菜的脊具株體拐規(guī)誰章鼻；3竄2《揮董燦事濤會(huì)麻專詳門勻委洞員賺會(huì)冰實(shí)櫻施翻細(xì)維則窯》董幼事昏會(huì)敲下賓設(shè)占專謙門杜委頂員犧會(huì)例：戰(zhàn)扎略嫁委胃員療會(huì)提椒名脹委等員址會(huì)審鎖計(jì)汪委混員墻會(huì)薪鞭酬待與腥考徒核薪委蠟員橫會(huì)3罪3二芒、再全唇面扯預(yù)弊算牛管誕理：奪管針理詢控鐮制么的癢關(guān)嗽鍵魂環(huán)旨節(jié)戰(zhàn)擇略掠與芝目口標(biāo)預(yù)啦算計(jì)特劃襯與策資舒源歷配疼置員象工我激孕勵(lì)評(píng)蹲價(jià)噴與順適印應(yīng)管頃理昏控贊制副系雙統(tǒng)3藥4管鬧理喂控問制毒與惡全悼面塊預(yù)酬算蠻管儀理霞之棕間勾的艱內(nèi)眉在閥邏舟輯公露司差戰(zhàn)馳略呀執(zhí)幣行點(diǎn)的扁有害效散工帽具資散源爐合番理藥配型置俱的代手煮段業(yè)畫務(wù)辣流壺程固的綠行酷為累規(guī)促范績(jī)藏效滔管繪理墳的忌依徹?fù)?jù)3屑5集言團(tuán)脫公涂司職組垃織蝦框果架母猾公柴司子亦（嶄分經(jīng)）咽公葡司子踩（壇分今）泄公通司子約（靠分止）村公塘司A副公粒司B直公怎司C壟公朝司D傘公園司E殺公嬌司F畢公脫司產(chǎn)樸權(quán)返關(guān)毀系出貿(mào)資察者經(jīng)刃營(yíng)倡層3珠61災(zāi).種公沒司那戰(zhàn)秧略攜有階效柿執(zhí)陸行險(xiǎn)的帖工錘具戰(zhàn)后略各制庸定預(yù)配算功制緒定預(yù)鳥算違實(shí)梳施陣與圾評(píng)漿價(jià)公司戰(zhàn)略預(yù)算分析與獎(jiǎng)懲預(yù)算實(shí)施年度預(yù)算戰(zhàn)略預(yù)算資源能力管理隊(duì)伍行業(yè)和外部環(huán)境優(yōu)勢(shì)機(jī)遇威脅劣勢(shì)3子7預(yù)算分析反饋報(bào)告預(yù)算調(diào)整預(yù)算執(zhí)行預(yù)算編制組織保證全面預(yù)算管理集鼓團(tuán)且公釋司斥戰(zhàn)借略C產(chǎn)業(yè)戰(zhàn)略B產(chǎn)業(yè)戰(zhàn)略A產(chǎn)業(yè)戰(zhàn)略薪廟酬烘計(jì)君劃3骨8X嫂X先集撿團(tuán)妨的鳥預(yù)食算窄控特制禮的凝定鵝義預(yù)校算菊是針為小確卸保密集但團(tuán)跌戰(zhàn)團(tuán)略風(fēng)目劉標(biāo)咽實(shí)責(zé)現(xiàn)泊的某組示織遭手娛段蜘。3盜9行劣業(yè)累部產(chǎn)崖品孩分撓部集陣團(tuán)聰戰(zhàn)久略集樂團(tuán)甩財(cái)糖務(wù)擱目刮標(biāo)產(chǎn)兆品抵分角部廚發(fā)涉展鼓戰(zhàn)勾略行查業(yè)頃發(fā)粗展航戰(zhàn)箱略確替定粘未僑來返2憐年財(cái)查務(wù)粉預(yù)傍測(cè)未盛來拔3趨年財(cái)趕務(wù)廟預(yù)即測(cè)制績(jī)定擁未術(shù)來待3揉年生濁產(chǎn)圈、街銷已售鼻、投弓標(biāo)敵的世滾四動(dòng)賀計(jì)挪劃總掠部王匯毯總莖后昨與植財(cái)負(fù)務(wù)繪目黃標(biāo)相癢比妻較情，脫多程次嫁循扯環(huán)確酬定用下黑年懷度歸預(yù)拌算報(bào)欲董戶事岸會(huì)酒批蟻準(zhǔn)行閑業(yè)戰(zhàn)部忍、產(chǎn)肌品腥分張部析、報(bào)悶告爭(zhēng)單賤位旅討蹦論捷、修酒正由通槳過餡？董競(jìng)事液會(huì)Y慮E永SN丹O修涼訂Y涉E后SN不O預(yù)醬算養(yǎng)制純定4抹0董波事倒會(huì)議例浸會(huì)公，廊討罩論潛重鏟大冷預(yù)納算濁差仗異無及豎對(duì)屑策董甲事牢會(huì)纖例效會(huì)拌，站討避論乞重硬大待預(yù)砌算行差倉異轎及肥對(duì)榴策向針財(cái)抬務(wù)傘總今部爺上弟報(bào)佛上甲月?lián)踟?cái)悠務(wù)撤成快果條初騾步墳報(bào)蝕告上祝報(bào)維上遲月刃財(cái)孕務(wù)湖成賤果扭正責(zé)式粥報(bào)司告疲，廟3掩0油0答多弓指尸標(biāo)上吹報(bào)去本幣季途度山預(yù)任算常執(zhí)功行點(diǎn)情非況置預(yù)享測(cè)蟻報(bào)減告錫，咬分懼析鬧差栗異聯(lián)及堅(jiān)理怠由脅。董萄事繼會(huì)捐例闖會(huì)滔，粥討哲論擊重隔大抬預(yù)維算氣差障異燦及弟對(duì)呆策財(cái)剪務(wù)患總疫部敬2幼－齒3吼天鹿內(nèi)求形回成扔總股體球分倚析鑄報(bào)嘆告直，喪對(duì)茅重碌大喚差川異填作辭深母入懶分屑析滿，震供毒董廊事前會(huì)制例恐會(huì)嘆討旦論1震季繁度2匯季攏度3撫季蕩度年廁末桂對(duì)撓部半門粗及營(yíng)其被責(zé)滾任粉人倘考院核統(tǒng)預(yù)東算孩執(zhí)膠行彎情持況眼并辱予問以盆相驢應(yīng)晚獎(jiǎng)根懲4裙12徐.免資映源萄合案理倉配訂置掛的厭手博段預(yù)搞算略是鉗與愈整腐合反企寨業(yè)愁實(shí)沸物族流霞、訴資拴金殲流輕、暮信響息攻流漫和輪人羽力吐資洪源差流躲要娘求嬸相茄一瘦致局的嘴經(jīng)救營(yíng)克指票標(biāo)銷體或系（糕價(jià)股值尚指世標(biāo)恨為巧主范體謹(jǐn)）以軟目傅標(biāo)發(fā)利靈潤(rùn)襯效錄益禮為廉目欠標(biāo)禿、慎以氣資必金阿流聲量黨為斤紐花帶劫、鹿以慌成喪本毅費(fèi)讓用魚控只制堤為謙重誤點(diǎn)譯、電以耳責(zé)討任僑報(bào)餓告載信步息博為擴(kuò)基旅礎(chǔ)芽，丸以今經(jīng)謹(jǐn)營(yíng)樹、脈財(cái)闊務(wù)塵預(yù)船算宿指坡標(biāo)傾為普依掃據(jù)滴的凡企緞業(yè)億管疊理柜模浙式。4苗2

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hí)橫行派與繞控孔制預(yù)開算扒控侮制資金控制預(yù)算審批預(yù)算調(diào)整審批預(yù)算調(diào)整條件反饋控制反饋報(bào)告預(yù)佛算昌執(zhí)拌行預(yù)全算局調(diào)曲整預(yù)糠算另反猾饋6項(xiàng)1戰(zhàn)蠶略漠、奸預(yù)鹽算半與封績(jī)龍效籃互畢動(dòng)預(yù)蒸算裝運(yùn)根作吵計(jì)要?jiǎng)澞w蠅系預(yù)親算騾執(zhí)竊行哥評(píng)飾估胞體列系預(yù)秧算宴調(diào)攻整敢體里系6凍2預(yù)屋算磁運(yùn)婆作材計(jì)板劃顆體顯系預(yù)賤算概編年制辜人便員珍的飛誤盾解者：戰(zhàn)仁略步由額公右司鄉(xiāng)豐領(lǐng)浮導(dǎo)縮慧負(fù)飄責(zé)運(yùn)爽作只計(jì)恩劃屢由者部頁門尤經(jīng)稅理椒負(fù)道責(zé)我檔們計(jì)可只不售明斑白送領(lǐng)反導(dǎo)康的衡想事法編終制頂預(yù)埋算葬只屋需魚憑課以腫往貫的商經(jīng)葉驗(yàn)騾，瓜一王般驅(qū)八音九獻(xiàn)不蒸離裁十腫吧伐！現(xiàn)慶狀運(yùn)趕作證計(jì)無劃足與拘預(yù)農(nóng)算系處遠(yuǎn)于仔割具裂銅狀紛態(tài)建解議在米預(yù)芹算衰啟殲動(dòng)通會(huì)閑議腰之垮前吹，頁公饒司鞋管牲理扁層賢應(yīng)班根佛據(jù)黃公表司享戰(zhàn)縮慧略掀及羅跨慌年罩度構(gòu)的京戰(zhàn)陰略清行膚動(dòng)憶計(jì)湯劃娘，羞提遭出禽本免年陣度吸戰(zhàn)筆略沙目疊標(biāo)代和懼公慰司呢運(yùn)甚作腸計(jì)憲劃兇，撲并頑在墨預(yù)比算匆啟俘動(dòng)榆會(huì)噴議易時(shí)臥下傻達(dá)6康3預(yù)撐算抵運(yùn)耐作顏計(jì)盤劃秒體亭系公司戰(zhàn)略戰(zhàn)略行動(dòng)計(jì)劃戰(zhàn)略行動(dòng)計(jì)劃戰(zhàn)略行動(dòng)計(jì)劃年度公司經(jīng)營(yíng)計(jì)劃年度部門經(jīng)營(yíng)計(jì)劃年度部門經(jīng)營(yíng)計(jì)劃年度部門經(jīng)營(yíng)計(jì)劃年度預(yù)算目標(biāo)部門預(yù)算部門預(yù)算部門預(yù)算公司預(yù)算6持4各鬧部行門汽在郊預(yù)鳳算卻編過制匠時(shí)辟，賭部黃門想經(jīng)凍理劫首爬先么根顏據(jù)缺下夢(mèng)達(dá)幕的排公糕司雕運(yùn)僅作婦計(jì)叉劃院編莊寫捧本者部體門鞠的飾部窩門罷運(yùn)訪作難計(jì)偉劃行，南作橫為泳預(yù)誦算待編婆制獲的海依襖據(jù)靜；部斜門慢預(yù)徐算闖編斃制祖小婆組鞠依唯據(jù)撤部莫門課運(yùn)朗作培計(jì)丹劃匙編聚制盈詳洽細(xì)秤預(yù)春算妄；部估門幣經(jīng)鋼理哲對(duì)鈴預(yù)怎算語數(shù)片據(jù)超的雹合夾理衰性細(xì)進(jìn)怨行論研桶判術(shù)，養(yǎng)并獲相曲應(yīng)核修挑改牽部大門劣運(yùn)恰作更計(jì)稠劃衫；確究保五預(yù)量算升與開運(yùn)訴作圈計(jì)饅劃夸協(xié)蹈同蹈一吃致克待服輕憑杰經(jīng)臥驗(yàn)喝編媽制賀預(yù)俯算償?shù)南柧╊}6扣51詠）慣組茂織熟實(shí)扇施將擾財(cái)肢務(wù)柄預(yù)牢算般指歪標(biāo)短層旦層毒分頌解出，萄落侵實(shí)檔到弄各扁部經(jīng)門濾、折各蛙單永位幟、膊各貪環(huán)慎節(jié)繪和適各投崗過位傘，形障成萌全朱方避位滴的季財(cái)紅務(wù)照預(yù)零算吧執(zhí)奏行豎責(zé)原任就體幸系碧。6御62幻玉）傳協(xié)判調(diào)賽各角項(xiàng)笑經(jīng)保營(yíng)意活牌動(dòng)將賴年井度緊預(yù)述算境細(xì)黃分攀為慕月例份撞和鵲季植度黑預(yù)印算習(xí)，以弊分陶期療預(yù)橋算麥控釋制拆確蓄保閉年泊度換預(yù)奴算刻目島標(biāo)兵的焰實(shí)江現(xiàn)練。6臉73傭）殊強(qiáng)塵化炒現(xiàn)愈金數(shù)流杠量態(tài)的話預(yù)檢算不管題理按仔時(shí)礎(chǔ)組而織據(jù)預(yù)仿算塑資點(diǎn)金洲的營(yíng)收躲入滑，嚴(yán)肢格原控歡制彎預(yù)數(shù)算抱資誓金抬的討支腿付含，調(diào)假節(jié)橡資中金潔收德付澤平禍衡央，熊控種制依支漂付堡風(fēng)憂險(xiǎn)俊。6貨83攜）京強(qiáng)棉化循現(xiàn)升金蓋流更量轎的菊預(yù)婦算靈管未理預(yù)擔(dān)算閑內(nèi)請(qǐng)的隨資么金盡撥能付按梯照楚授慌權(quán)斤審想批搜程吵序肆執(zhí)詞行預(yù)允算香外盾的率項(xiàng)策目錯(cuò)支穴出應(yīng)舍當(dāng)潑按絮預(yù)糾算驗(yàn)管斯理齒制淡度舊規(guī)挑范堂支贏付襪程比序無舍合溝同居、擾無質(zhì)憑脾證僵、耍無灰手友續(xù)鉗的咐項(xiàng)溝目粘支晉出不淋予氧支捕付爭(zhēng)。6癢94恐）接按俊照壩授燦權(quán)胸審躁批蹄程梨序枯執(zhí)滋行莊預(yù)百算獎(jiǎng)，粱嚴(yán)鋸格敗執(zhí)染行扎各喝項(xiàng)猾預(yù)插算日哈常假控昨制舊中箏：健交全那憑江證債記歌錄憶，拔完鉛善澡各缸項(xiàng)遇管點(diǎn)理查規(guī)警章糞制遇度翅，嚴(yán)掛格舟執(zhí)發(fā)行種生速產(chǎn)鄉(xiāng)豐經(jīng)隱營(yíng)叔月味度嫩計(jì)罵劃仆和間成心本肅費(fèi)研用依的艙定么額其、樸定除率美標(biāo)百準(zhǔn)辦，加愁強(qiáng)站適燃時(shí)貫的宗監(jiān)擠控菊。對(duì)景預(yù)掀算沫執(zhí)娛行達(dá)中冰出至現(xiàn)淚的四異斷常見情丹況濱，井企霉業(yè)炎有猜關(guān)懇部跳門蠶應(yīng)患及游時(shí)厚查倍明中原羅因戴，奪提券出疑解堡決腳辦春法生。7倒05敵）捧建惱立易有滴效岸預(yù)閥算戚報(bào)招告平制甘度6籍）浴監(jiān)貨控曲預(yù)失算筋執(zhí)潮行竊情曠況7對(duì)）甜定裳期枯組顧織斗預(yù)牧算潛分捕析殘會(huì)脆，姜增今強(qiáng)蔬預(yù)鼻算糖溝標(biāo)通7看15素.哲預(yù)碑算溉調(diào)濁整護(hù)控通制預(yù)侮算箏調(diào)用整職的隸性盡質(zhì)積：剛劉性片但謊不付僵櫻化才；怠靈平活騙而躲不森失水控預(yù)盾算黨調(diào)垂整校的關(guān)內(nèi)件容?調(diào)豬整征申剖請(qǐng)鈴文但件?；?調(diào)婦整框?qū)忛w批伐流堂程弄化?調(diào)唉整邊責(zé)怕任扎明姑確浩化7鬼2批準(zhǔn)文件發(fā)票業(yè)務(wù)行為入庫單發(fā)票請(qǐng)購單合同副本付款申請(qǐng)部門授權(quán)批準(zhǔn)預(yù)算審核通過否？是否屬高級(jí)審批？分管領(lǐng)導(dǎo)審批CFO審批財(cái)務(wù)／會(huì)計(jì)聯(lián)合審批扣預(yù)算報(bào)銷付款會(huì)計(jì)轉(zhuǎn)帳采購業(yè)務(wù)其他業(yè)務(wù)NONONONONOYES合同副本7棋3預(yù)州算趁線預(yù)看警蛙線整鄙改晌線預(yù)椒警爆線整穩(wěn)改爪線7弄45頁、蛾預(yù)莫算美的榴調(diào)掠整1趴）烘預(yù)命算美調(diào)丟整慣原鏡則下面達(dá)夫的咱預(yù)谷算喘，循一調(diào)般恒不洋予迅調(diào)互整匪。預(yù)民算愚調(diào)憶整極的鬼基初本字條蹲件采：市熱場(chǎng)肌環(huán)弊境幕、葡經(jīng)秧營(yíng)宜條狀件蠅、鄙政恐策限法拍規(guī)籃等板發(fā)燙生亞重伸大卷變丹化番：致僅使敲財(cái)冒務(wù)咐預(yù)責(zé)算探的叮編符制斑基陵礎(chǔ)夕不副成爹立綢，或貪者鎖將濤導(dǎo)嗽致戶財(cái)嫁務(wù)污預(yù)源算倚執(zhí)銅行魚結(jié)振果章產(chǎn)棋生傾重匠大屆偏妥差墨的7惠55恐、眠預(yù)役算臂的煉調(diào)脅整2牽）剩預(yù)搶算宗內(nèi)不調(diào)宜整謎－期－愁內(nèi)圈部刻授谷權(quán)公機(jī)犯制對(duì)蠢于衰不題影患響嗽預(yù)孩算米目脈標(biāo)攻的競(jìng)業(yè)通務(wù)今預(yù)別算塘、坡資衛(wèi)本剪預(yù)駛算批、解籌遵資嬸預(yù)午算添之榜間性的膚調(diào)省整蕉，竿企戒業(yè)嫩可輸以迷按氏照研內(nèi)及部則授界權(quán)屈批磚準(zhǔn)汗制籃度惠執(zhí)飼行鼓深勵(lì)拿預(yù)體算虜執(zhí)家行電單歷位嘴及逮時(shí)椒采趟取評(píng)有超效歡的穗經(jīng)相營(yíng)些管蒙理協(xié)對(duì)緩策匪，賴保廢證琴預(yù)界算頃目熄標(biāo)薯的工實(shí)下現(xiàn)違。7麗65逮、剩預(yù)夠算濱的弄調(diào)煩整3恐）浩預(yù)畫算蛙外訴調(diào)岸整乳之庭程辣序由身預(yù)妨算野執(zhí)駐行狐單梨位滾逐糧級(jí)參向賞企禮業(yè)資預(yù)憂算貫委坑員研會(huì)茶提頃出肢書免面芬報(bào)織告闡言述秧預(yù)步算塌執(zhí)晉行務(wù)的糞具遺體斧情柳況災(zāi)、客遺觀洗因惜素做變效化習(xí)情脫況云及輪其娃對(duì)轉(zhuǎn)預(yù)同算杜執(zhí)足行梅造運(yùn)成盼的雪影棋響嫂程算度血，提請(qǐng)出文預(yù)浩算跌的周調(diào)援整座幅統(tǒng)度目。7欠75著、什預(yù)極算冒的題調(diào)航整3毅）慈預(yù)煤算晃外丘調(diào)拍整峰之夫程顫序財(cái)傍務(wù)盤管扎理刮部津門對(duì)消預(yù)偶算爹執(zhí)故行稻單約位蛙的案預(yù)速算駱調(diào)畢整鵝報(bào)提告且進(jìn)拳行妻審鋸核執(zhí)分菜析申，集朗中腦編拔制活企夜業(yè)漸年罰度衣預(yù)克算嬸調(diào)栗整趨方結(jié)案辟，提談交錫預(yù)僻算崇委鑼員嫌會(huì)逐以鏟至垃企踏業(yè)裝董疾事獵會(huì)吧或時(shí)經(jīng)音理饞辦皺公聾會(huì)污審拴議緒批仁準(zhǔn)帶，然指后雀下嫁達(dá)裕執(zhí)彎行郵。7吉85埋、餅預(yù)染算愛的蓋調(diào)猴整4蛾）嘗預(yù)活算紙調(diào)鍬整這事斃項(xiàng)儉應(yīng)靈當(dāng)輸遵模循墻的歪原啞則詳：不艙能售偏悟離粉企麗業(yè)漫發(fā)臣展括戰(zhàn)暴略眠和凡年親度蛇預(yù)戰(zhàn)算芬目品標(biāo)蠅；調(diào)糠整目方鉗案匯應(yīng)耗當(dāng)慶在藍(lán)經(jīng)招濟(jì)斑上釀能旅夠釀實(shí)某現(xiàn)妻最檢優(yōu)容化址；調(diào)撞整接重釀點(diǎn)緊應(yīng)貫當(dāng)濁放議在飛預(yù)箱算噴執(zhí)抽行框中愿出構(gòu)現(xiàn)湊的裙重怪要阿的事、多非線正星常糞的監(jiān)、瓜不德符貝合裝常況規(guī)歸的鬼關(guān)政鍵滾性客差核異怪方左面雕。7績(jī)9寶顯鋼睬預(yù)來算穿的往調(diào)鼓整精與灑追怖加預(yù)章算稍調(diào)雄整是箭指丘由知于短預(yù)膏算蜂前窄提涌發(fā)栗生凍重連大姓變郊化喝、桑公應(yīng)司燃業(yè)務(wù)務(wù)版體忌制秘劃摩轉(zhuǎn)松、侵機(jī)貓構(gòu)哥設(shè)設(shè)置吼變壇化俗、括核錦算辛方炸式柱改謝變誓等贈(zèng)原頁因蓬使較得虹某榴些身預(yù)侮算肺指店標(biāo)蒙需久在反預(yù)饅算臺(tái)項(xiàng)鄰目要間潑進(jìn)爆行驚重樓新甲分轉(zhuǎn)配據(jù)、怖歸甚并儀，港或暢修吸正碰預(yù)態(tài)算曾指釣標(biāo)巾，艘從狠而晚對(duì)軌預(yù)勻算滅指大標(biāo)頃進(jìn)那行苗調(diào)吳整殺的盞過擇程筆，懲即刑預(yù)厘算令調(diào)欠整意是棕在各已關(guān)有車預(yù)蠻算線項(xiàng)早目殲之前間度的亦調(diào)繡整鍛，則預(yù)逮算寇調(diào)迎整撕均驗(yàn)是蒸預(yù)減算遷內(nèi)典調(diào)危整閑。預(yù)科算朽追熄加是擴(kuò)指愚由鞠于去公剖司發(fā)生說產(chǎn)群經(jīng)限營(yíng)懷規(guī)乖模哄擴(kuò)叮大束導(dǎo)部致營(yíng)業(yè)爺務(wù)沉量砍增專加部或遼出放現(xiàn)青新興的賄業(yè)錯(cuò)務(wù)恥，枯從熟而喜對(duì)蘭已棗有解預(yù)譯算具項(xiàng)翅目跪的陸預(yù)評(píng)算鼓指轟標(biāo)閉進(jìn)扛行芝追浮加攤或紡新欣增搶預(yù)壟算鐵項(xiàng)種目婚和慎預(yù)亡算貴指展標(biāo)嗓的牛過極程懂。8悶06室、汽預(yù)贏算乳反紅饋描報(bào)奏告濤系雕統(tǒng)1駁）巡壽定暖期跡召乓開或預(yù)擾算牽執(zhí)流行失分角析等會(huì)侄議預(yù)銷算癥委丙員堵會(huì)交負(fù)取責(zé)全宵面卵掌翠握負(fù)預(yù)刑算自的胞執(zhí)吐行峽情晝況另，研搜究睜、亞落銀實(shí)虧解君決息預(yù)寨算歡執(zhí)竿行車中著存畏在統(tǒng)問津題營(yíng)的葛政甲策吩措久施份，糾著正奇預(yù)察算奔的拜執(zhí)蒼行拘偏程差然。8板16逼、字預(yù)央算鋒反毀饋盼報(bào)耐告徑系縫統(tǒng)2鉗）開旗展耗預(yù)陽算宅執(zhí)壁行滾分渣析由淹財(cái)詢務(wù)釀部擇門侮及邁各暖下嫩屬貴單泡位京執(zhí)績(jī)行針壩對(duì)臉預(yù)割算伍的帳執(zhí)哲行財(cái)偏飛差勵(lì)，副充烏分永、墨客忠觀渣地慌分主析毅產(chǎn)謝生球的帥原尸因曉，提輕出祥相拔應(yīng)丹的戲解過決事措檔施陽或淘建茂議豎，提苦交免董低事己會(huì)冊(cè)或黨經(jīng)囑理統(tǒng)辦趨公幻玉會(huì)院研走究無決五定粗。8胃26昨、銜預(yù)值算貝反段饋陳報(bào)咬告袋系刊統(tǒng)3余）栗定半期代組啦織赤預(yù)蹄算找審始計(jì)糾據(jù)正南預(yù)乓算筒執(zhí)脫行喚中阿存飄在蛛的莖問素題賢，發(fā)勿揮拌內(nèi)岡部黨審猶計(jì)學(xué)監(jiān)漿督眉作鬧用男，鈴維共護(hù)瞞預(yù)佩算近嚴(yán)駛肅棗性曲。形劫成寧審富計(jì)蜘報(bào)兵告像，孝直會(huì)接榮提借交紀(jì)預(yù)伏算觸委獲員取會(huì)較以拾至玩董遇事坦會(huì)造或應(yīng)者突經(jīng)感理刪辦煉公克會(huì)健，私作煌為索預(yù)懂算厭調(diào)李整居、債改傻進(jìn)袍內(nèi)牙部桃經(jīng)蜂營(yíng)勤管街理助和冰績(jī)產(chǎn)效匙考吊核陜的怪一仙項(xiàng)擋重征要窄參懂考。8剖36論、代預(yù)慚算滴反辜饋冊(cè)報(bào)罰告奪系促統(tǒng)4尿）斃預(yù)羞算阻報(bào)戶告暮制晝度年足終煤，抄預(yù)玩算旺委救員賴會(huì)伙應(yīng)紛向格董熊事龜會(huì)蠅或袍者緒經(jīng)茶理歐辦成公紫會(huì)練報(bào)拋告撞預(yù)鋒算姻執(zhí)慶行狼情職況俱，并困依去據(jù)虹預(yù)紡算號(hào)完遲成磨情周況茅和制預(yù)幻玉算謝審興計(jì)盯情耐況略對(duì)抓預(yù)艦算征執(zhí)光行丑單戒位亡進(jìn)怠行溝考爭(zhēng)核貼。8辟46撕、遮預(yù)握算路反貍饋筑報(bào)權(quán)告評(píng)系廁統(tǒng)5蜜）掏預(yù)績(jī)算渡考四核將撐預(yù)劃算嘉執(zhí)緒行挨情置況辰與哲預(yù)裁算己執(zhí)炸行誦單迷位悶負(fù)凳責(zé)夜人蟲的頭獎(jiǎng)?lì)A(yù)懲曾掛訪鉤輸，衡并斤對(duì)彎此爪作狀出隨相證應(yīng)鬼獎(jiǎng)惜懲類。8遲56肌、壇預(yù)皂算常反集饋摩報(bào)輪告鞏系艙統(tǒng)預(yù)僵算陸分鉛析導(dǎo)與上評(píng)肢估躺體希系目前前煎存崗在合的曬問膊題點(diǎn)：公宵司牽管鵲理舉層沉只稱能侵從篩財(cái)汁務(wù)怒數(shù)舊據(jù)括看碌到潑最斃表掛面法的固征尤兆沾，標(biāo)而貸沒慣有捉進(jìn)終行飄有翼效屋的赴預(yù)紐奉算燥分俗析淡。解倉決夜方畏案通病過耽預(yù)規(guī)算邁分窯析對(duì)挽差享異著進(jìn)托行廢分狀解蹤蝶和令細(xì)聰化柿，免從脆數(shù)譜據(jù)內(nèi)上榨挖糕掘秒到頭差茄異現(xiàn)的量最畏底姑層結(jié)類合黨企普業(yè)縮慧的閃全顏面感經(jīng)麗營(yíng)構(gòu)分陪析瘦，瞇從丟經(jīng)菜營(yíng)悉的殘角妻度罵尋庭找圖產(chǎn)壤生含差揀異漿的紋根民源8收6預(yù)茶算董分頁析萍與區(qū)評(píng)叨估透體庸系預(yù)壁算襪分成析習(xí)與砌評(píng)扯估聲體象系粱的咱方循法打：因闊素尚分河析綢法沿概著段預(yù)古測(cè)鴉時(shí)遇的坊估暈算爐路罰徑芳，司通濁過別層科層岸分闊解境將稈導(dǎo)滲致畝預(yù)州算東指再標(biāo)襯無局法皂完可成礙的索原錢因籠分渾解巨至井最艙底智層步，病從詞而園有轟效尖地壟為芒管詞理極決樣策器提寇供兆支緒持月倘度污經(jīng)敬營(yíng)幻玉分幟析濁會(huì)鳥議勤制認(rèn)度預(yù)悠算伴分兔析郊與畫經(jīng)抵營(yíng)辮分摧析裕的詠有劑機(jī)輝結(jié)夠合8等7預(yù)姨算陵分頓析刮與墓評(píng)債估身體支系月狂度繼經(jīng)桂營(yíng)索分想析目友前導(dǎo)存棄在眼的銳問左題財(cái)回務(wù)腰人灶員蹲面義對(duì)辜有耀問伶題完的暮數(shù)歷據(jù)筋即仍使?fàn)t電兇話話打去遍旋業(yè)效務(wù)榜部社門永，淘也瓶很參難亦發(fā)禍現(xiàn)披問禾題土的滾癥俱結(jié)訂。業(yè)改務(wù)銜部芬門戀最嫂了配解原業(yè)月務(wù)攀發(fā)程展抬情渣況兩，處讓春步踏了怖解逗業(yè)葵務(wù)吵的榮財(cái)媽務(wù)產(chǎn)部服門秘編卵制極分尖析軍報(bào)屑告竹很強(qiáng)難愧客送觀唉、混準(zhǔn)玻確勺地變反茫映姥問礎(chǔ)題捉實(shí)五質(zhì)票。解頭決癢方吼案制－均－窩月蘇度救經(jīng)躲營(yíng)貌分趟析8以8月哄度辣經(jīng)寫營(yíng)奮分弱析各哲部董門貢需笑要?jiǎng)e根否據(jù)椅財(cái)閑務(wù)朵部距提炒供上的派詳欠盡豆的老預(yù)稠算樂分曬析絹數(shù)雞據(jù)軌，顛對(duì)抓本綱部艙門犬上搬月惰的屆經(jīng)蝴營(yíng)娘情蝦況袍進(jìn)黑行查分欣析急，權(quán)從姥經(jīng)掘營(yíng)涂的瘦角準(zhǔn)度猶分黑析竄預(yù)訂算奇差暈異慣產(chǎn)精生壩的揭原赴因掛，銷并魔生雞出航解壞決管方拴案滲；情最領(lǐng)終總，碑各曠部葬門淋的偵經(jīng)摩營(yíng)分分贏析浩報(bào)紅告構(gòu)有凳專很人森匯顛總急成來為談經(jīng)元營(yíng)研分晚析芬報(bào)刮告遞，彼提形交追月奔度頸經(jīng)找營(yíng)忙分毀析扁會(huì)床議蹄進(jìn)毯一素步塘商所討額確爺定辜應(yīng)逼對(duì)兩的削管憶理喘行窗動(dòng)殲方宜案馳。8辱9預(yù)晨算羊分啊析姓與邁評(píng)扎估扒體問系預(yù)宴算害評(píng)售估目這前興存堡在籮的芽問幟題杏：編咐一發(fā)套直，悟做爪一閥套原殼因句：未涌將族預(yù)罵算巧完限全痰納當(dāng)入徐考夾核劈燕體播系沒測(cè)有雕真獅正獄追貌溯淋預(yù)啞算概的曲合王理易性才及暴必花要些性對(duì)拳超愛預(yù)威算叉和棚上陸報(bào)覺預(yù)奸算裕不枯執(zhí)哪行紛等賞情塔況腦也障未盯采兩取待全渾面鹿的追考眨核京措敞施9蟲0預(yù)專算衣分刊析涼與答評(píng)過估換體鳴系預(yù)乓算粗評(píng)給估濕的廳對(duì)舅策假：設(shè)撿計(jì)透一漁套章預(yù)狀算妥管納理體考農(nóng)核趣方油案滑，糧針賓對(duì)泊全礙面