財務(wù)分析新方法中國社會科學(xué)院工業(yè)經(jīng)濟研究所財務(wù)與會計研究室主任

張金昌

研究員財務(wù)智能化與分析新方法會計界普遍觀點：計算機要完成對核算信息的分析、診斷、監(jiān)控、則是不可能的。智澤華財務(wù)分析系統(tǒng)徹底改變了人們的固有看法。“它不但能夠代替我們進行財務(wù)分析，而且比我們分析得更快，更好，更準確”。智澤華系統(tǒng)形成了一套獨特的、全新的分析理論和方法。系統(tǒng)部分創(chuàng)新內(nèi)容：償債能力分析、經(jīng)營協(xié)調(diào)分析、利潤真實性判斷例.A公司償還債務(wù)有無困難項目A公司B公司年收入120100資產(chǎn)100200流動資產(chǎn)40100速動資產(chǎn)3050負債總額95100流動負債8050A斧企攤業(yè)娃沒彼有泊償燭債鹽能勝力指標A公司B公司資產(chǎn)負債率95%50%流動比率0.52速動比率0.41結(jié)論有困難無困難按駛照籃傳韻統(tǒng)紀方潑法攤評廳價抖，A公慰司偶是宏沒甲有夾償約債臂能款力鞋的罪。燙但壯事耀實輩上神，A企億業(yè)端沒恩有賞還蛇貸吹危伐機臉。一期個稠企堆業(yè)襲是贏否性有責償譽債盯困昂難胃，界是斑否尿應(yīng)捧當扮舉酒債瓶，租不苦能閃簡槐單腎地戴從卡資填產(chǎn)愛負起債庸率互、攀流守動耗比島率極等勾反酷映印資偷產(chǎn)渡與裙負釋債遼規(guī)負模鎖的胳指烏標灣來紹判竭斷躬，牢還賄應(yīng)拆當飲考摧慮活資戚產(chǎn)般的列周棍轉(zhuǎn)淋速傘度壇、嶺資懷產(chǎn)截的秒增去值脂能譯力柔；核孔心復(fù)是沙要立計則算稀在倉一功定元的菜還絕債贊期支內(nèi)必，榮企側(cè)業(yè)純所繳能禁收蕩回失的薪、條能違夠柿用擁來暴還近債矩的索現(xiàn)撞金征是遺多付少袖？結(jié)辟論薯：膠尋鉛找瓜新個的驢方紛法A喚企班業(yè)煤償寶債軍能迫力級很飾強A公司B公司流動資產(chǎn)周轉(zhuǎn)次數(shù)31流動資產(chǎn)增殖率30%5%一年后流動資產(chǎn)(40+12)+15.6+20=88100+5=105流動負債8050結(jié)論無困難無困難？原因A公司還一半債務(wù)不影響正常經(jīng)營活動B公司還一半債務(wù)就使經(jīng)營活動規(guī)模大大縮小，流動資金出現(xiàn)嚴重問題企笛業(yè)輛的蹄支畜付壩能衛(wèi)力蓄由痰什裁么揮決偵定犬？企紫業(yè)結(jié)的捏經(jīng)墊營妹活簡動想可蠅分喜為鏡長呢期碼投保資循和編融爪資掌活孫動題、略年墓度飲經(jīng)煩營守活掛動怒和荒日返常倍現(xiàn)蜻金坦支味付劑活堡動辯三舅大喝類框。企川業(yè)球是紛否嚷貧借血益，效或暈者厘說邀企誕業(yè)逝是逝否燃有凳現(xiàn)須金熱支含付谷能儲力粒，哨是躬由丙企銀業(yè)槽的傘投礎(chǔ)融后資祥活守動覽和構(gòu)日竟常參經(jīng)酷營翻活登動僅共鳴同驅(qū)決目定所的企寄業(yè)班擁征有錯造伸血站功桃能收，鄙企閘業(yè)枕才大能陽穩(wěn)手步退、杜健粒康畫、猜快關(guān)速詳?shù)姆煞鲩L企吊業(yè)筆的慨投挑融嬸資昂活拜動流采動移資嘆產(chǎn)非堅流繞動架資烏產(chǎn)流媽動查負陸債非購流雙動辟負訴債企夢業(yè)氣的熟營棒運責資棄本長敗期性資吧金黨來值源渣用袋于膏日翻常翁經(jīng)國營饞活元動鄙的務(wù)資悅金煙數(shù)閘額違，廈稱帆為營渾運聚資桿本，即趕：營胖運醉資善本儀=答長囑期跟性莊負猛債宏—稀長懶期套性孤資戲產(chǎn)在更數(shù)準值倍上寒：冰營獵運唱資旱本=流由動泊資房誠產(chǎn)-流聚動狼負訪債但肉在貴本墳質(zhì)陣上讀它比是智由燒投陳資禽、萄融愁資葵和命創(chuàng)隙造跑利孝潤晶的坊能珍力盯決營定殿的非柏流載動扣負脹債營露運躺資六本柄是使企同業(yè)肆經(jīng)揪營敬活勻動跪的擊血具液流蘇動俱資垃產(chǎn)非桑流姿動縣資拘產(chǎn)流帥動煩負弦債經(jīng)掙營牙活窮動零需旁要貿(mào)多饑少飛資秀金取準決賺于禍經(jīng)裕營憐活愁動彩的姨資頂金種需轎求企癢業(yè)黑生糠產(chǎn)響經(jīng)機營鑒所拌需流要凳的鼠資調(diào)金培，百等爛于研經(jīng)鍬營阻環(huán)悲節(jié)慶的柱資型金隙占篇用艇，爺被善經(jīng)朝營半環(huán)鋪節(jié)石所償帶牌來客的暴資覆金滲滿英足丸之背后口，盡不羅足捐的呀、照需菌要繞企身業(yè)當提塞供費的圍部登分企地業(yè)扭如滑果歷不捆提近供撤這虜部營分錦資廣金甜，駛則鏈正駐常轎的乓生每產(chǎn)證經(jīng)統(tǒng)營撿活旅動愿就鼻無毀法輝順爛利礎(chǔ)進徹行企辣業(yè)扎的適營館運尸資摘金核需蠢求芬是伴多董少經(jīng)顛營麥性伴資圍產(chǎn)經(jīng)腸營塘性智負拋債貨濾幣資虜金短投期至投妙資應(yīng)絲式收城票申據(jù)短鋸期錫借洋款應(yīng)留付晨票光據(jù)營戀運痕資述金饅需丙求嘗=李經(jīng)字營刑性澤資凍產(chǎn)虛-秀經(jīng)屈營雄性急負驅(qū)債經(jīng)池營尊狀燙況只良罪好昂的寸企毀業(yè)貨填幣資收金短珍期嶼投帽資短飲期欲借咽款應(yīng)陜付頑票榴據(jù)應(yīng)禽收帶票睡據(jù)經(jīng)群營著性戴資塘產(chǎn)經(jīng)殲營尤性喉負距債非賀流管動違資正產(chǎn)非我流挺動弄負來債企窯業(yè)穴的冠現(xiàn)惑金思支史付饞能覆力扣由創(chuàng)什婦么守決昨定？企尾業(yè)睬的慚現(xiàn)惡金糕支憲付奪能條力山，鳳或席者甚說釋企免業(yè)協(xié)的夾造劃血壺功白能刷，版是患由謹企往業(yè)拖的涉生贊產(chǎn)免經(jīng)齊營肝活曉動發(fā)和故企損業(yè)晉的晨投烏融絨資歌活鐘動奸共咸同然決糞定殘的表，腎即混：企汁業(yè)尺的社現(xiàn)超金址支旺付祥能烈力壯=懸企觸業(yè)要的估營匹運杯資武本煮-你營獻運堵資鳴金綿需救求造或血呼功賄能呢缺膊乏燦的戴企常業(yè)翁（墻雙好缺看口捏）貨慶幣資枝金短猜期豎投餡資短撐期嬸借朵款應(yīng)謠付懂票奇據(jù)應(yīng)買收威票擱據(jù)經(jīng)醒營碗性微資木產(chǎn)經(jīng)騎營叨性柔負虎債非虧流護動疑資匆產(chǎn)非儉流義動眨負隨債六甘種狹基宜本填情踢況狀態(tài)現(xiàn)金支付能力營運資金需求營運資本1．協(xié)調(diào)且有造血能力>0>0>0并且>營運資金需求2．資金大量富裕>0<0>03．經(jīng)營活動協(xié)調(diào)且有支付能力>0<0<0,但其絕對值小于營運資金需求的絕對值4．有造血功能但貧血<0<0<0,但其絕對值大于營運資金需求的絕對值5．協(xié)調(diào)但有支付困難<0>0>0但<營運資金需求6．嚴重不協(xié)調(diào)<0>0<0萬蒸里替電特池化財些務(wù)剛數(shù)悠據(jù)年份200220012000貨幣性資產(chǎn)7,933,902.0822,484,262.0021,084,878.00貨幣性負債75,400,000.0072,978,960.0065,450,000.00現(xiàn)金支付能力-67,466,097.92-50,494,698.00-44,365,122.00經(jīng)營性流動資產(chǎn)101,282,569.92105,408,234.00103,388,666.00經(jīng)營性流動負債33,044,288.0036,289,776.0041,266,576.00營運資金需求68,238,281.9269,118,458.0062,122,090.00營運資本772,184.0018,623,760.0017,756,968.00非流動資產(chǎn)62,651,480.0070,176,256.0074,078,584.00非流動負債7,933,902.0822,484,262.0021,084,878.00不展協(xié)者調(diào)斬公吐司庭解江析營餐運勁資路本堡逐非年叮下坑降香，酒最昌近糾數(shù)膝據(jù)軍僅指相螺當倉于董公找司跌月將營射業(yè)乎額擺的朗5禁%底左保右君，庭資拍本療來鋪源蟻嚴竟重朗不這足糟；營宮運身資凡金股占停當發(fā)年裂收址入瞇5奶0棋—蠻6斯0古%委，涌占巡壽非桑貨洽幣寇性你資渣產(chǎn)域的躍6買0率%荒以曬上貝，肢公流司流經(jīng)姑營執(zhí)業(yè)寶務(wù)蘿派捐生洲資告金墳的溝能處力植很賣差嚼。現(xiàn)句金歌支砍付愁能零力螞呈頌負岡增寒長傅態(tài)餃勢雹。極載差筐的抽營丟運隆協(xié)使調(diào)噸性栗指標標竄預(yù)遍示闊公獵司步經(jīng)抹營職持選續(xù)校惡軟化俯。最梅新爺季鄙報貓數(shù)線據(jù)罷顯獲示濾，混公韻司輔2百0羨0淚3立年脅9偵月園底朗虧邪損。大勾唐腔電揚信敵財泡務(wù)過數(shù)類據(jù)年份200220012000貨幣性資產(chǎn)646,300,086.00730,656,694.00555,634,464.00貨幣性負債2,247,395,584.001,468,584,368.001,068,079,424.00現(xiàn)金支付能力-1,601,095,498.00-737,927,674.00-512,444,960.00經(jīng)營性流動資產(chǎn)4,064,395,850.003,404,346,186.003,127,907,808.00經(jīng)營性流動負債825,887,744.001,279,769,936.001,315,947,456.00營運資金需求3,238,508,106.002,124,576,250.001,811,960,352.00營運資本1,637,412,608.001,386,648,576.001,299,515,392.00非流動資產(chǎn)881,334,272.00906,598,144.00943,501,056.00主營業(yè)務(wù)收入2,518,746,880.002,293,246,720.002,243,016,448.00凈利潤2,091,403,136.002,051,455,360.002,397,623,808.00非流動負債22,806,858.0036,100,020.00178,439,760.00大造唐應(yīng)電村信擇協(xié)蟻調(diào)尸性間分烏析茫實郊例盈應(yīng)利聰并陶不下一影定嫌經(jīng)提營儲協(xié)促調(diào)拳。公終司粉收業(yè)入勉沒輪有掃增待長滴，田營名運揮資替金亞需逃求室卻犯大撥幅家增驢長船，遮經(jīng)謙營遙性萄流斷動旨負霞債妻呈坑減匪少養(yǎng)趨沃勢量。襲非送貨位幣菠性紡流肉動閣資樂產(chǎn)池大躁幅濫增打加赤，掉資想產(chǎn)艦周區(qū)轉(zhuǎn)北放樂慢尚，遷占和用樣資謊金念增塔加現(xiàn)幣金援支令付眨能濟力炊持萄續(xù)灶不知足望，悉缺冶口極逐旱年迫擴振大駝。協(xié)仰調(diào)曾性杰分版析區(qū)表屯明鎮(zhèn)，枯公摟司予不墨具辱備征投搖資壞價念值2闊0梨0叛3年啄9敬月大季憲報蹦數(shù)肅據(jù)帽，百公涼司翼經(jīng)皆營押已糕由桌盈脹轉(zhuǎn)征虧估，需公混司橋市益值鍬也久大及幅擔度尸縮脾水憐。四駝川位長慣虹慢財外務(wù)避數(shù)蹲據(jù)貨幣性資產(chǎn)3,322,888,256.003,823,786,368.003,615,065,408.00貨幣性負債3,977,434,880.002,521,101,376.001,035,175,424.00現(xiàn)金支付能力-654,546,624.001,302,684,992.002,579,889,984.00經(jīng)營性流動資產(chǎn)11,936,202,688.0010,422,862,464.009,100,350,144.00經(jīng)營性流動負債1,750,187,264.002,355,641,792.002,469,690,624.00營運資金需求10,186,015,424.008,067,220,672.006,630,659,520.00營運資本9,531,468,800.009,369,905,664.009,210,549,504.00結(jié)構(gòu)性資產(chǎn)3,411,275,776.003,390,862,336.003,889,594,368.00結(jié)構(gòu)性負債12,942,744,576.0012,760,768,000.0013,100,143,872.00主營業(yè)務(wù)收入12585184700.009514618500.0010707213900.00凈利潤176202700.0088535900.00274236500.00應(yīng)收賬款4,220,208,896.002,882,776,832.001,821,453,696.00存貨7,192,873,984.005,941,300,224.006,708,009,472.00長素虹紡協(xié)疊調(diào)螺分尺析鄙與疫經(jīng)券營升決甘策經(jīng)啊營皇管曲理頃者附需脈要庭把降握秋企坡業(yè)環(huán)營美運飲資檢金世需挨求檔特踢點鋒，香采顫取那配爛合礙營符運棉資驗金角需透求慰的的營壓運穴政饒策故。四懲川縱長頭虹建營紙運賺資檔本洗無寒明表顯當變隨化輩，中營斤運炊資外金降需折求象卻巧出敗現(xiàn)帖明界顯役增瞧加饑，攝最從終鹽導(dǎo)機致夕現(xiàn)圾金有支悔付蘭能碗力勤小拖于殊0串。進晃一己步觀分舌析助，常2瓣0越0跡2芽年戚末開經(jīng)通營確性毅流味動伶資隨產(chǎn)碌幾躁乎肢相化當款于擊當晴期踩收規(guī)入艘總棟額目，盜流鎖動向資再產(chǎn)見一粉年多才廈周良轉(zhuǎn)染一遼次鼓。躺存芝貨梢和匠應(yīng)鐮收勾賬備款也不飼合攀理頓占區(qū)。傾負驕現(xiàn)吩金邪支忠付弟能周力比表驢明城公缸司腥不搖具誤備窯經(jīng)擁營妄協(xié)盼調(diào)輕性杯，簽將洪影帥響離公和司賓的德正役常都周城轉(zhuǎn)掠與獸運扯營夾。按驅(qū)照提協(xié)舟調(diào)關(guān)性攏分辜析遼原擋理蠻，議有撤效忠解摧決鋸辦蟲法跟是窄改抱變勸信羊用打政屆策舅，感加懇強炕營辜銷呢管劑理焰，跌盡館快夕催篩收損欠忌款嫌，朱降棵低肉應(yīng)貸收繩款峽比械例違；轎降易低讓存肥貨緞規(guī)示模快，蒼處醋理稅滯愁壓錯存尾貨貿(mào)，誓解露放悼資分金瓣。什被么善樣廚的罪企艱業(yè)袍是投業(yè)嬸績字良裂好牲企蓋業(yè)湊？利舞潤儉迅罩猛嘴增圓長甲？利扇潤容率裹高薄？凈津資難產(chǎn)腦收耐益艷率吳高騙？創(chuàng)織造共經(jīng)女營居現(xiàn)般金昆凈結(jié)流青量案多索？例晝.尚甲懶企算業(yè)襪經(jīng)膠營視業(yè)節(jié)績視好照不藝好親？利潤表主要項目1999

2000

主營業(yè)務(wù)收入（萬元）52,603.81

90,898.87

主營業(yè)務(wù)利潤（萬元）20,858.01

57,825.96

其他業(yè)務(wù)利潤77.11-12.19

營業(yè)利潤（萬元）11,686.94

44,658.45

投資收益（萬元）-43.09

-2,720.52

利潤總額（萬元）12,567.06

42,337.94

太燒棒原了悉！主營業(yè)務(wù)利潤率(%)39.6563.62

總資產(chǎn)報酬率(%)5.2613.25凈資產(chǎn)收益率(%)

13.5634.56

有責疑腫問利手潤銀增澇長覆怎階么希這濱么摟快判？利許潤荒率怒怎生么抬這憐么長高愧？成閣本農(nóng)是拔不焰是眉少罩算敗了舍？資狐產(chǎn)棕是很不滅是焰大歐幅班度筒減丟少隨了蜂？…設(shè)…發(fā)頁現(xiàn)泄了稀什婚么做？利潤表主要項目1999

2000

主營業(yè)務(wù)收入（萬元）52,603.81

90,898.87

主營業(yè)務(wù)成本31,745.8033,072.91

主營業(yè)務(wù)利潤（萬元）20,858.01

57,825.96

利潤總額（萬元）12,567.06

42,337.94

資產(chǎn)合計182,328.70315,129.53

股東權(quán)益84,417.86134,875.43應(yīng)收帳款22,453.2654,419.49發(fā)爐現(xiàn)利綿潤善成買倍可增酬長收重入辦近壤乎跨成廉倍企增腔長痕，放成矮本掏增碧長蛇很玩少資邀產(chǎn)紹和蓋權(quán)道益菠大縮慧幅弱度漆增冊長帽，池應(yīng)妄收砌帳警款蚊成凱倍薪增鉆長收匙入毀的宿增砍長牲大箭部碌分礙來娛自踢于蔥應(yīng)詞收女帳抄款洽？這勇說并明撐了渴什缸么向？★不稻能翁簡章單戴地錢就曲單佳個迅指蹤蝶標扭的廟數(shù)匙值衡下責結(jié)受論展；★不卵能道簡已單盞地坊根本據(jù)頃幾屯個廈固皇定膽指將標乒的刻數(shù)粥值變下畝結(jié)憲論鑄，掌應(yīng)在當球根凈據(jù)錄一淡個習(xí)指乎標未的捐數(shù)吼值訪高蕩低社來棕尋完找增下若一尖個謠需免要桿判止斷選的拌指戰(zhàn)標括，賭直釋到顯能懸夠勞回衛(wèi)答錦我撤們姜所顧關(guān)幫心較的奧問買題籃。★經(jīng)嬌營衛(wèi)業(yè)芽績魄不塘僅殼表稼現(xiàn)滋在宋利丟潤令表鏈指流標格上告，戴還型表矮現(xiàn)算在非資取產(chǎn)局表農(nóng)和環(huán)現(xiàn)這金希表禮上那原么矛，收如旗何考正疏確翼地憑評擠價織經(jīng)熱營倒業(yè)登績特？主精業(yè)掉收回入笨增枝長萬沒念有大概幅滑增彼長有掠所洞增斜長變糞化癥不境大有街所蹈下傾降大墨幅鄰下營降主憂業(yè)上利粒潤稍增指長江沒邪有大毅幅暮增嫁長有主所腔增雪長變籮化閣不期大有攪所爽下翼降大找幅礙下革降應(yīng)輪收繁賬腫款青增蹦長梅合說理孝否主向營懶成驢本縫變還化林合州理宋否大霜幅男度譜增多收盲又笑增暗利主業(yè)收入增長沒有大幅增長有所增長變化不大有所下降大幅下降主業(yè)利潤增長沒有大幅增長有所增長變化不大有所下降大幅下降應(yīng)收賬款增長合理否內(nèi)部資產(chǎn)收益率扣除水分后利潤如何？主敗業(yè)算收尋入眉增降長這沒歐有大愉幅敏增納長有愿所防增規(guī)長變膛化暴不凈大有調(diào)所慕下瓶降大蜻幅炊下煤降主惠業(yè)慘利尚潤負增濱長肝沒談有大印幅份增括長有健所勞增攜長變陸化劉不拖大有澆所謎下描降大紋幅室下俗降成刺本勤變返化舟是灣否鋒正齡常嬸合瞧理結(jié)？利救潤裝真誰實戚性偵判架斷資謊產(chǎn)貿(mào)結(jié)蘆構(gòu)寬是喘否伶發(fā)姻生貼較察大榆變翠化鵝？分姜析煌樹唐：掌收慮入何下偶降疼，寺利廉潤撈上圣升合芒理不阻合女理公們司疏進米行環(huán)了騙資虧產(chǎn)片結(jié)斃構(gòu)西的不戰(zhàn)鋒略姻性告調(diào)遠整蛾，母盡找管沾帶翻來魂了覆資辭產(chǎn)幫和門收彩入割的瘡大主幅馬度沈下磁降甚，蘭但餐卻促使督營踩利陣水采平共有與所辯上主升宿，氧資澤產(chǎn)烏重銳組斷比醉較梳成味功飲。固餡定趁資角產(chǎn)坊大援幅框度狠下崗降公少司偉收昂入井下氧降艦的狂同墻時否，越成舟本當費愚用腳支王出枕也年大霧幅哈度騰下巾降遼，書并赤且爪成掀本州下承降迎速桑度充快嬸于喝收遙入爽，秧表聚明媽公向司踩面時對事市忌場肅銷耽售核的突不舒利尚變術(shù)化侵，明及陸時籠采閥取弊了用壓光縮邀成鍬本政費粥用病支驕出速的河戰(zhàn)棗略避，尤提淚高弦了槽公啦司姜的澇盈袍利銳水涼平座，柏但光要羅關(guān)厲注紀收莊入臘下柱降四帶稈來惹的姿負裁面塊影連響跡。資翻產(chǎn)縫結(jié)貢構(gòu)俯沒候有孟大芳的店變禿化虧兆損陣分松析灘樹虧井損收資入陶下附降收及入猾上啦升不爸良目資粉產(chǎn)現(xiàn)泳金絕流重增腹加成博本酒上顛升資花產(chǎn)耍結(jié)依構(gòu)掩是豬否拴優(yōu)去化成億本健是崇否雀上臺升否是銷具售胞費詳用送是臭否蠢增猴加傳隱統(tǒng)及財厲務(wù)惠分腎析感方即法鈴的打主踐要倒缺拳陷單禮指蠅標色分特析搭，寺多嘆指悶標售簡古單悔聯(lián)攔系狗分繩析經(jīng)鴨驗蹤蝶判盟斷行糾業(yè)稈判莫斷就稀財阿務(wù)鏈指屋標鴿論伴指庫標線，冊就員財撕務(wù)不數(shù)暫據(jù)賭論稼數(shù)扒據(jù)餅，惕加僻權(quán)皺打井分逝，壟不釘能萄動砌態(tài)笛地挺、團發(fā)弓展母地堅、南有他機吃聯(lián)捉系病地鑰看賢問故題還向有豬哪縣些蚊新嫁方秘法叨？1赤.丙在姥判籍斷釋經(jīng)姿營溝業(yè)站績嘗時勝，逗將會實景現(xiàn)棒利后潤遵情籃況蘋和務(wù)利悼潤期的奔真郊實紛性罷、糖資紀產(chǎn)泥質(zhì)詳量候結(jié)恭合核起虛來木；扣也除臣應(yīng)幅收象帳島款銹對槐利供潤坊的少影選響扣況除渴不拜良予資鹽產(chǎn)助對剃利嘴潤跌的幫影嚇響關(guān)析注吼資貧產(chǎn)為結(jié)艘構(gòu)目合縱理哥性洲的餡變?nèi)诨岢馐靖缡諒娙霝a與蔑成耽本板關(guān)異系船的定合受理衣性提荷示炭投岡資遭收陶益投對露利基潤勢的尺影礦響提睡示撫補曉貼誘收跡入殲對德利嚇潤疑的非影伶響2幻玉.飲成枯本猴費票用荒支誓出機項罵目盤的狹合脾理拖性薦評宿價不零是虹簡閥單絡(luò)地防看攀成筒本塔費拐用勁支羞出鞋的者變列化迷情丹況鋸；而灘是永看偉成凳本辟費用用土項夸目冶于訪收怎入霸的蝕關(guān)灘系副，綢看鵲其醫(yī)之幫差筑或媽之修比沾的然變雖化妹情只況座；看圖成呼本屯費傅用惱項服目大與繭利侮潤董的輝關(guān)滔系政，古看槍支棄出安的迫提疾高辦或承降夫低翻是芹否樹帶快來喬了它利公潤保的漲增鴨加3普.印負確債耍經(jīng)江營夢可赤行粱性臂評翻價一坊般殘判賠斷幼標罪準什是熟比替較堂資堅產(chǎn)少報盒酬卸率部和脫借侄款赴實佩際鵝利境率米水臨平榆；我替?zhèn)兡蟮倪^判雖斷慘不暈僅拆僅饑考面慮傾資非金晨收斗益墾和頂資邀金接成繡本儉的箱關(guān)涂系徹，搖還幫考錘慮沾了節(jié)資桌金隨結(jié)戲構(gòu)災(zāi)；簡虧單躬地充說忠，販是牽用霧凈睡資膛產(chǎn)倚收姿益妨率沃和廢實懲際屯利貴率誼水慨平崖的籃關(guān)民系孤來限判鍛斷欲負碑債犯經(jīng)制營轉(zhuǎn)是膚否夕可梯行膊。科摸學(xué)欣地硬說頁，宣是杜用恢以宗下榨公肢式懇來響計雅算姜負嘴債助經(jīng)動營妹是狼否秒可炮行昏：繪書描中典第濤1培0敬0瞎頁給財將務(wù)文杠環(huán)桿們計留算妻公源式隨。悔注叛意痰：把用捧付昏息渡負劃債挺合鞠計槳來孕代免替揭長么期勸負蹄債耍。4借.去盈共利獲能暮力速高盤低市評既價將剪實列際殖投挖入怕到矮經(jīng)炮營姑業(yè)代務(wù)軌的差資嶼產(chǎn)兵和店沒座有斗在朱經(jīng)佳營謹活把動測中萬發(fā)散揮土作機用委的蹦資席產(chǎn)勁區(qū)找別醫(yī)開冒來