財(cái)務(wù)主管全方位訓(xùn)練—如何成為合格的財(cái)務(wù)主管做好財(cái)務(wù)主管應(yīng)具備的素質(zhì)1、道德素質(zhì)2、知識(shí)素質(zhì)3、職業(yè)素質(zhì)道德素質(zhì)誠(chéng)信第一、操守為重敬業(yè)愛崗?fù)酃矟?jì)、以企業(yè)為家知改識(shí)戀素短質(zhì)微膚觀堵與倚宏穿觀弱經(jīng)時(shí)濟(jì)報(bào)學(xué)船知撞識(shí)熟緣瑞練鞏掌攏握辦會(huì)綢計(jì)偏知繪識(shí)相叼關(guān)肉的皇專承業(yè)毅知稿識(shí)了昂解羊企威業(yè)才各脅方挑面線全楚盤院知繳識(shí)職甘業(yè)狀素輝質(zhì)對(duì)峰上樂司梅：*要灣認(rèn)學(xué)真得的勺擔(dān)叨負(fù)逐起哭自拆己企的席責(zé)背任拳。*尊德重亡并種執(zhí)貨行恨上幫司用的博決鏡定角。*歡屋迎幼上六司絮的暈指屬導(dǎo)從與血培嚇養(yǎng)儲(chǔ)。*以槽自醒己回的狗實(shí)樂際沉工室作截為御上捷司遮排決憂珍解蓮難級(jí)。職孕業(yè)筐素像質(zhì)對(duì)稼下魔屬晃：*要牛予危以瀉幫傍助凈、生扶釘持們。*給齡他包們事以謊成騾長(zhǎng)川和建鍛志煉煤的暗機(jī)漁會(huì)獄。*搞尖好敗與咐下筑屬產(chǎn)的垂關(guān)養(yǎng)系西，認(rèn)提受倡對(duì)團(tuán)器隊(duì)明精塌神解。*充鍛分筐調(diào)匹動(dòng)名他幫們燈的身工獨(dú)作漢積冬極伴性考，合共凝同金完成倍理貼財(cái)通重壁任藏。*協(xié)壇助秀下朝屬臥達(dá)竭到廊他梅們顏的鄭工迷作婚目閉標(biāo)窗。*保雨持鏡充蘭沛鴿精兄力摔，弊樂籍觀烈與綠自續(xù)信械，暗讓聰你活的下鑒屬徒在飄困盈難仿情響況圍下河保鈔持屈昂?jiǎn)T揚(yáng)津的珠斗頸志完。財(cái)蓄務(wù)艦主核管汁所文應(yīng)吩具災(zāi)備村的輝三槍項(xiàng)毯素汁質(zhì)廚,允為瓜什宇么崇排犬序悼是氣:道吃德樣—唇知兵識(shí)賤—蔽職急業(yè)蘋?問鋪題做震好掠財(cái)桃務(wù)料主巾管痰應(yīng)越具聞備上的蛛能蘋力理?xiàng)椮?cái)數(shù)能蝴力營(yíng)決借策送能艷力領(lǐng)組導(dǎo)芳能斷力疼專坡業(yè)粥能責(zé)力創(chuàng)鏟新昌能皺力懼協(xié)瘡調(diào)核能童力表皺達(dá)粥能陳力岔組惜織艷能衡力應(yīng)把變斗能順力漆意貍志襖能汁力在慎主僚辦夸職悠位蔽上微，忠從肉能扮力槽方碌面依哪巡壽些成較嫁為劇重船要兼？問層題典：做販好勵(lì)財(cái)察務(wù)按主六管院應(yīng)區(qū)講絞求姥藝賤術(shù)領(lǐng)渠導(dǎo)蹲藝攪術(shù)面授圈權(quán)肝藝摧術(shù)激夠勵(lì)求藝加術(shù)筒語(yǔ)仙言爛藝績(jī)術(shù)批寒評(píng)抓藝廚術(shù)蓮表稿揚(yáng)杏藝巖術(shù)開掏會(huì)遮藝槽術(shù)具運(yùn)次籌傭藝宵術(shù)調(diào)肉節(jié)橋藝脫術(shù)靈溝妨通壺藝材術(shù)做氧好拐財(cái)改務(wù)股主欄管丸應(yīng)冬有望的天觀污念競(jìng)愁爭(zhēng)問觀篩念經(jīng)緞濟(jì)陰效腸益溝觀遠(yuǎn)念時(shí)特間炸價(jià)里值丘觀賓念風(fēng)遞險(xiǎn)遞價(jià)筑值妻觀逢念財(cái)沈務(wù)槽公毫關(guān)者觀姨念良支好災(zāi)的茅個(gè)農(nóng)人蠢形用象電觀庭念競(jìng)肯爭(zhēng)對(duì)觀蟲念“見物扭競(jìng)昌天欠擇戒，奏適各者辣生貍存艘”必旗須碧樹筐立遺優(yōu)膀勝汽劣懷汰辰的虹強(qiáng)導(dǎo)烈茂競(jìng)娛爭(zhēng)貪意板識(shí)經(jīng)可濟(jì)狂效養(yǎng)益詠觀達(dá)念在辯籌喇資崗、舉投稍資鬧以籍及約資純金牧的谷運(yùn)鴿營(yíng)木上唯，潛要青講正投憑入退、逆產(chǎn)列出嫩；旁在挨日樸?？秘?cái)泥務(wù)萍管謙理刻上芹，豪要偷注尖意疲降疊低焦成餡本崇，靠提軌高保資侄金窗利矮用祖率牢，評(píng)使貞得栽“將開勢(shì)源卸”劍與解“手節(jié)喬流陶”性同歷時(shí)糠并努舉忠，疊更尖好枝實(shí)小現(xiàn)錘企石業(yè)勸管段理枝目賓標(biāo)栗。時(shí)耐間容價(jià)懼值援觀寇念資照金勢(shì)的顫時(shí)廁間勒價(jià)旁值莖：“劣今戚天響1洋元結(jié)錢役不扁等醫(yī)于董明吸天抬1副元晨錢母”遺。關(guān)一幼定覽量拍資雙金西在肅不霧同惱時(shí)離點(diǎn)蒜，隱其帥價(jià)攏值黃量俱是典不俘同奪的憤，獲要夜重惑視毒時(shí)目間吊價(jià)沿值姨的彈存攤在童。風(fēng)殘險(xiǎn)杜價(jià)舅值腦觀險(xiǎn)念市丙場(chǎng)蒸經(jīng)蕉濟(jì)北中摟充魄滿俱了仰各點(diǎn)種構(gòu)各垮樣即的誰(shuí)風(fēng)還險(xiǎn)豆，炒如鑼何敞在充風(fēng)州險(xiǎn)花與熄報(bào)逗酬模之拖間畝進(jìn)瞞行矩選身?yè)袼?，軍是銷所博面居臨鈴選拿擇將。財(cái)炭務(wù)廳公跪關(guān)身觀短念財(cái)?shù)竸?wù)朱主紗管上不革只俱是蠶關(guān)議門硬算姐賬潔，誰(shuí)對(duì)池外焦需源要條稅顯務(wù)處、碑銀們行李、降物猜價(jià)舉等慣部舌門禿的沾支抬持打，懼對(duì)某內(nèi)許與脅各背部燃門莊的開協(xié)艱調(diào)旅，曠得甩到敲各胃部欄門然的宏配洽合惡，機(jī)無吐論膠需精要磨支披持絞還刷是趨需釘要識(shí)配圖合份，敬都盒需能要央溝思通遇。良喇好目的暖個(gè)溫人狗形您象趙觀雪念個(gè)提人供威凱信惑來甜源澡于慚自示己禮扎名實(shí)沸的哲業(yè)育務(wù)握水字平蒸和租對(duì)潛重潛要園事渣項(xiàng)駁能已果仔斷遣和拒公溪正便的秩處喝理墓。在冤為液人咱方些面泰，良要材寬險(xiǎn)容陣和敬慎赴言款；在軍處芽事住方清面品，冰要間果性斷襖和驕明僅智光；在加工降作寺安捆排糾上巾，怒不決可云優(yōu)捕柔農(nóng)寡破斷講，多要?jiǎng)佑辛P自青己吩明商確鼠的掛工館作冷原毛則荒；布金置因下由屬執(zhí)的莖工說作影，野要沾說糖一退不鉤二謹(jǐn)，粘言壁出絡(luò)必淹行舌，樹臣立綁良傅好類的獸工節(jié)作牲形繭象總?，F(xiàn)據(jù)有蹲的償各訴級(jí)狐財(cái)俘務(wù)顧主劇管創(chuàng)的娛理菠財(cái)晚觀騎念叫、艷能駕力盜、藥形廢象沃與暈要酸求痛有騙無自差惕距她，阿還復(fù)有界哪凍些梳方藥面圍有西待澆提扎高援？問癥題露:上釣司傳對(duì)唐你研的浙希部望尖或狂要生求改之坡一是輩一田個(gè)懸策圓略宇型霞。原能誰(shuí)根吧據(jù)垃企腿業(yè)最策略略劣，接設(shè)體計(jì)告和伸建趁議牙經(jīng)獵營(yíng)排、唱管殘理派策車略蘭，除并穿對(duì)慨集瓜團(tuán)拘經(jīng)繁營(yíng)腎主叔生講直命接梅影畢響液；衛(wèi)或哨能南對(duì)耽本板部末門取產(chǎn)快生場(chǎng)一蠶定幻玉影宏響供，留同絡(luò)時(shí)民又使是呈經(jīng)右理延決稠策化的芝參泥謀極與捎助鎖手昂。上哨司竟對(duì)典你咐的恭希牙望五或閥要硬求販之撥二具肺備夠創(chuàng)敢新稍理禁念明和跌意刃識(shí)甜，壇在異工立作晚范纏圍值內(nèi)例，陪采坡用揪新碌的抖方澤法拌與偵手摸段柜，眼使曉你怕的伍部熱門窄管耳理汪、離技輝能瓦、險(xiǎn)精耐神丑不絲式斷過的仔提陣升滲。上榴司養(yǎng)對(duì)活你絞的抓希督望釋或忽要唇求蟻之椒三不炸折鍛不紗扣濕的振按惑時(shí)盞、泡按灰企余業(yè)浴要頓求動(dòng)完鴉成總?cè)吻皠?wù)睜，抬使之你邊的毀能涼力順正蛙常滾發(fā)彎揮蒼。上訂司給對(duì)亭你螺的輔希它望碎或政要莖求擾之幕四一階切曾從辨企和業(yè)來利底益古出智發(fā)忍，訪代圖表刑公可司另的凝利絨益臟。上蘆司座對(duì)浴你竄的批希雜望懸或針要琴求很之正五對(duì)形下廚屬侵有詢足飼夠搶的蚊領(lǐng)野導(dǎo)市及呼激鼓勵(lì)醬能騾力知,詢通勝過茄調(diào)苗動(dòng)抱積蔑極營(yíng)性部,恢發(fā)香揮牲下飛屬言作唯用省。上柏司堤對(duì)店你竊的稅希胞望繭或功要郵求六之橋六從遇企住業(yè)薯的舌整冰體錯(cuò)戰(zhàn)改略蒸出逃發(fā)伴，創(chuàng)有鞋全痕局稠的減觀訪念洪，燙并輝有冶協(xié)日調(diào)理能觸力下。上跪司雹對(duì)動(dòng)你刮的潛希早望壇或品要敵求待之啟七1煎、你神的竟業(yè)違務(wù)搬素康質(zhì)衡與砍知麥識(shí)爛層衰面炭及勺工腥作格經(jīng)圣驗(yàn)懲，問能譜滿抽足孫工壞作切需臟要紐奉，州起介到沿指謙導(dǎo)鵲與室指酒揮雞的組作印用存。上伸司躬對(duì)慘你慈的塑希乖望糧或怨要勺求腳之膚八在辦資而金幻玉的兩支養(yǎng)配赤上望，袍起腥到國(guó)“嚷守?cái)囮P(guān)攔把陪口讓”喪的位作眠用善，射在翁財(cái)溫務(wù)夜管涉理燒上否做斷好騰預(yù)海測(cè)纖與塘分宴析軍。下堤屬旋眼票里法的芒財(cái)永務(wù)譜主餃管1殿、逝維悄護(hù)例本矩部氣門醉的喂利捏益軟，種少夕接跳任昏務(wù)怠多略請(qǐng)堵功亞。2嶄、弊包懸容酸下吊屬狹的浪不上足神，孤有召應(yīng)儉對(duì)屢突旅變筑事礦故監(jiān)的域能獻(xiàn)力京。3船、步對(duì)運(yùn)上風(fēng)司舒有拾影賢響擱力絹，薪能覆為羨下題屬遞說抖話峽。4蝦、鹽能花團(tuán)訴結(jié)笛你物部渣門設(shè)的刺每埋一選位攔，槳但鵲又拍要悅清這楚想自龜己奸是滲一河個(gè)億管霞理赤者牙。5步、電在接必樂要撤的貪時(shí)祖候錯(cuò)，肥敢裂于顏對(duì)進(jìn)自冷己山的喊上踏司米提臂出嘩不匯同斑的開意炕見釀。如懂何遇傳墳導(dǎo)絹與塔分乖解普工務(wù)作膽程逐序—聯(lián)—服怎胳樣越既電能裙完癢成說你夕的乘上堵級(jí)異賦船予榮你艙的始職惑責(zé)帳，提又鄉(xiāng)豐能床調(diào)攪動(dòng)甜你據(jù)的蜘下絕級(jí)啦，滾使替你鐮承般上店啟惹下譯，燥圓辯滿羽的英達(dá)姑到滲工猴作防目咐標(biāo)已。首障先乘要蹲清宜楚雨總車經(jīng)湖理糕：1胳、符一便定擁時(shí)港期藥內(nèi)首的書企束業(yè)星戰(zhàn)枕略遵目糊標(biāo)2莖、鋸總旨經(jīng)庫(kù)理醬的俘重樂點(diǎn)胞要撿求—插—蹈會(huì)扣計(jì)號(hào)工漆作土與許國(guó)采際遮接扒軌與卵國(guó)某際誓接慢軌處的鋤目躲的1崖、職實(shí)英施輩財(cái)翠務(wù)撫預(yù)壩算吃管易理齡。2幻玉、患引追進(jìn)效先授進(jìn)薯的釘財(cái)吵務(wù)鵲管紅理針理堪念子。3播、勻?qū)崗浆F(xiàn)鑼稅俗務(wù)崇、盆財(cái)劇務(wù)源事嚼項(xiàng)該的梢事卡前宅控右制呆與來事件前稍籌師劃宗。4譯、且實(shí)拼現(xiàn)鼓會(huì)挺計(jì)偵工斗作趟的遼規(guī)熄范棟化援、數(shù)系夢(mèng)統(tǒng)衛(wèi)化通、元專妻業(yè)昂化巨、豆科鋸學(xué)國(guó)化錢。清蘆楚跑上怕司銜對(duì)愧你堵的恩要蛾求賓時(shí)暑計(jì)狀財(cái)耀部啊應(yīng)磁該依邁據(jù)艦企超業(yè)紗的萌整嶄體奇戰(zhàn)鉆略鵝目蔬標(biāo)務(wù)，榨接棒受壺與佳理印解燭上厭司砍對(duì)壁你萌及倉(cāng)你鵝部樹門盤的吸目怪標(biāo)噴要興求億：制碎定倆本濾部召門軋的染財(cái)壁務(wù)抗工烏作取戰(zhàn)自略制由定刮措臺(tái)施記與議手訂段瘡，依保狀證觸目章標(biāo)政的逼完連成計(jì)坊財(cái)心部死的猴工富作能目威標(biāo)1交、受加褲強(qiáng)除預(yù)仁算從管脊理莖體繭系魔，登保待證杰工欄作糾的拘計(jì)麥劃款性部，釘保踏證豬經(jīng)譽(yù)濟(jì)屆指蟻標(biāo)戰(zhàn)的綱完寬成遮。2約、湊提卵高貨財(cái)錦務(wù)棉管統(tǒng)理撕水輛平誰(shuí)，蓄以欠籌稱劃偷為卡先參導(dǎo)濱，每以哭事副前困控兵制繞為麥目劫標(biāo)箭，花提業(yè)高震財(cái)細(xì)務(wù)前控乏制嚴(yán)力騾、銷降冬低售成媽本苦、需降閘低斷費(fèi)快用仁、狡實(shí)擺現(xiàn)跳效脫益炎最警大危化規(guī)。3益、辨實(shí)消現(xiàn)版會(huì)朝計(jì)渴核末算策標(biāo)止準(zhǔn)廣化膊、溜規(guī)睡范歇化憶，火以訂適浩應(yīng)姿企拖業(yè)朋的禍發(fā)聰展徐，霸為板企跪業(yè)捷的吵決陪策雅提臘供咸準(zhǔn)毅確因的嗓財(cái)刪務(wù)閑信肚息捐。保籃證瞎目披標(biāo)側(cè)實(shí)禿現(xiàn)緞的曠措纏施番與筆手榨段—咸—菠完慕善園財(cái)則務(wù)糾核測(cè)算昨與拌管津理楚的絡(luò)新茄組頭織隨架驗(yàn)構(gòu)設(shè)穿立唱資醫(yī)金船預(yù)西算皂部使救資臺(tái)金滾的殘收滅與給支諸在考計(jì)夕劃厭中閱實(shí)磁現(xiàn)豆，筍實(shí)付施倘財(cái)異務(wù)毯控右制芬、腫財(cái)預(yù)務(wù)挖分級(jí)析疤，花為滑各遲項(xiàng)駛指收標(biāo)脖的莖分妹解獄與謠考頓核林提伸供尺必虛要備的蝦信鵲息欄與知資頌料寨。設(shè)蹦立沿財(cái)報(bào)務(wù)纏管掠理些部效—級(jí)實(shí)掩現(xiàn)獻(xiàn)財(cái)訂務(wù)艷管買理陡的槽監(jiān)惹督設(shè)偉立套稽微核攔崗倍位圍：提轎升限會(huì)禍計(jì)晃基購(gòu)礎(chǔ)啟工突作疫，組達(dá)惜到葉及訴時(shí)侮發(fā)坑現(xiàn)夠、健及艘時(shí)汗解括決圖、玻及披時(shí)抱對(duì)罪存釣在濫問傾題莖反燦饋盆，扮使綢問置題鉆控周制劑在逝事扯前雄與尾事到中黑。設(shè)托立評(píng)財(cái)爽務(wù)籃管抬理徐部畢—載實(shí)妥現(xiàn)稼財(cái)爬務(wù)說管每理船的宗監(jiān)眾督設(shè)期立扔稅疫務(wù)路管刊理碌與礙籌短劃擺崗侮位臥：使邊相吧關(guān)促稅聰務(wù)門知的識(shí)街及裁時(shí)右的蔽貫候徹蘋，佛掌泡握遣好衡國(guó)擾家卵政藥策含法打規(guī)際，迫使問企發(fā)業(yè)銜無井論槍在逢資甚本勝運(yùn)敗作寬上擁，宿還驕?zhǔn)堑湓谕私?jīng)擇營(yíng)晴活申動(dòng)錘中胃，游都吩能楚充鴿分?jǐn)忱秤脮?huì)好泡政率策予，灰使炭企稍業(yè)鄙能揀達(dá)渡到完在暢籌罰劃尖的息基注礎(chǔ)兵上談進(jìn)察行浮和抽實(shí)倍施容再撕擴(kuò)害大守、問再猾發(fā)恨展裹，吼減籍少瀉先纖干輕后化解趁決附的類被溉動(dòng)察工培作化方圈式氣。設(shè)瞞立信財(cái)們務(wù)盤管卻理陵部嫩—權(quán)實(shí)址現(xiàn)桌財(cái)談務(wù)躁管錄理紐奉的激監(jiān)擴(kuò)督設(shè)撥立礦制意度稅建舌設(shè)崇崗蘆：在炮企牧業(yè)角與歲部米門戀的芬架剝構(gòu)業(yè)上厭，累以麻工貿(mào)作導(dǎo)目祝標(biāo)宰為尖宗壩旨通，滲以蘋財(cái)添政杜法您規(guī)均為參依辱據(jù)虛，胳完爆善召制捕度乳與簡(jiǎn)流伶程壞的戶建迅設(shè)銅，衣使穩(wěn)會(huì)幣計(jì)朱核幟算元、共財(cái)晝務(wù)前管涂理嗚快膚速抄、父高賀質(zhì)株的棚在成制眉度膀規(guī)謊范從下美標(biāo)仇準(zhǔn)電運(yùn)叉行尖，虎同艙時(shí)瘦不松斷鈴?fù)険紊乒韻徯尬煌Чn作破標(biāo)碰準(zhǔn)票與令責(zé)遣任未制欠，命使敵會(huì)煤計(jì)叛行饞為阻達(dá)星到軋規(guī)很范皂化踩。設(shè)買立屈財(cái)女務(wù)紫管葛理才部圓—?jiǎng)駥?shí)債現(xiàn)殿財(cái)任務(wù)閱管問理詢的紗監(jiān)究督設(shè)強(qiáng)立消考驢核熱與郊培渡訓(xùn)具崗阿：使答之影結(jié)熊合隔崗?fù)肝换夜ち鞫簶?biāo)貴準(zhǔn)民，爽使毒部佩門董能會(huì)時(shí)衡時(shí)憑掌級(jí)握聽工至作河中怪不獄足總、帆及封各姻崗如位獅工散作嚼完哨成寨情鐵況互，梳以物利脫于葵不虛斷韻了犁解丘、歡不糞斷名完戀善回、叨不叼斷叉調(diào)督整雷，暫促粱進(jìn)炊會(huì)拼計(jì)衫工襲作齊標(biāo)獲準(zhǔn)伯化目早爽日召實(shí)處現(xiàn)竿。設(shè)朋立預(yù)財(cái)沸務(wù)喚核秒算院部結(jié)鑄合忘企府業(yè)稀新謎架逢構(gòu)慈，演采延取劃會(huì)暮計(jì)隱委艱派持制雜管料理戚方姻式縱，震實(shí)粒施鹽橫匪向它管駛理青，哥分螞別幼核丙算牲，母結(jié)破合稼各在中船心寧經(jīng)塵營(yíng)臟導(dǎo)從向貿(mào)及案戰(zhàn)枝略寶目婦標(biāo)嘗，暖建紫立期兩裙個(gè)沃會(huì)解計(jì)掌核襯算殊中兩心甜，究系采統(tǒng)括的兇反建映釋各仗中烤心跑的企財(cái)背務(wù)雞信揮息竊。在枕會(huì)污計(jì)滲工佩作快專賽業(yè)籠化需基紙礎(chǔ)綱上業(yè)，腹實(shí)捏現(xiàn)僚會(huì)束計(jì)近工息作庫(kù)標(biāo)口準(zhǔn)莊化遣、綠會(huì)劈燕計(jì)蜜核態(tài)算莫系困統(tǒng)孤化授。集瘋中末精珠力滾及肚時(shí)皆,掉準(zhǔn)液確兼的苦將題財(cái)食務(wù)啟信衫息吵提患供禁給決決扛策互者傳、壩經(jīng)剝營(yíng)傾者符。各哀部恭財(cái)轟務(wù)牛主虛管們應(yīng)晃該依理?yè)?jù)蕉計(jì)修財(cái)餡部委的透工惹作累目葛標(biāo)刑和坐各姜部肝崗售位變職笑責(zé)兄，圖建淡立勞保伐證喪目疲標(biāo)驢的振實(shí)斧施訂手鋸段哈，老并漏分患解天責(zé)潛任含制醫(yī)和鄉(xiāng)豐建粥立鏡規(guī)屆范蠅運(yùn)舍作循措夕施螺任蒙務(wù)比導(dǎo)先向似湖目圾標(biāo)繪分叉解碎痕工游作邪計(jì)匪劃局驚培鉤訓(xùn)財(cái)賴務(wù)但核找算特部誕主棍管企站業(yè)濤利專益屆記事心追中卡，樣制會(huì)度灣貫蟻徹獻(xiàn)要啞堅(jiān)毀定仇。準(zhǔn)蓄確顆及徒時(shí)迷是謎目軌標(biāo)木，財(cái)信撤息盜提果供翁決國(guó)策吳中。服鼠務(wù)普理床念聞要族更哥新歷，跌言席行堅(jiān)表找達(dá)優(yōu)要固樁害重烤。核壯算能基頃礎(chǔ)芬必加規(guī)之范發(fā)，歇財(cái)昌政登法諒規(guī)欠定陷執(zhí)駱行勞。業(yè)嘗務(wù)滴學(xué)懇習(xí)皮要趕主信動(dòng)委，守指發(fā)導(dǎo)謎能復(fù)力猜要檔提不生多。協(xié)胖調(diào)秤溝南通它解抱疑島點(diǎn)立，戲流棗程輔控枯制改不姿放竄松。資牲產(chǎn)掩帳惠表仰無縫差蘋異啞，羨方勿法馬