企业成本控制分析外文翻译

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果。成本中心只负责管理费用，也就是说，他们不产生收益。例如会计部门，人力资源管理部门，内部服务和类似提供内部服务的部门。利润中本科毕业论文外文翻译心承担利润和费用的收入责任。例如，生产线或一个独立的业务部门可能会被认为是利润中心。如果利润中心有自己的资产，它也可被视为一个投资中心，由此才能确定投资回报。责任中心使用的控制报告使管理者更具责任性，并且有助对利润的计划。预算案还规定了参考标准，表明了这次活动的级别、各单位负责人、能使用的资源及预期出现的结果。建立一个预算责任中心，规定其责任中心代表所承担的责任，并确定组织内的决策点。规划过程提供了两种控制机制前馈提供一个在行动点（决策点）控制的基础反馈提供一种测量实施后的控制基础。管理层的作用是引导公司未来的走向，明确决策，协调和指导员工活动。管理部门还通过发展监督程序,收集、记录、评估反馈。因此,有效的管理控制结果,是通过制定计划，提供资源，进行适当的培训,引导员工的集体组织意识，从而提高评价和反馈的质量及结果。控制报告是告诉管理者一个实体的活动的管理信息报告。管理层提出控制报告仅供内部使用,因此，指示财务部门发展量身订作的报告格式。会计向管理层提供一种格式来检测管理的变化。此外，管理层还提到了企业的对外报告和特定行业的常规报告如损益表和资金报表。控制报告能提供管理层足够的信息量，使管理人员可从最初的预算中分析的成本差异的原因。一个好的控制报告能突出不同管理层所需的重要信息。由于企业成功的关键因素（如种类和数量）是在变化的，所以会计控制报告必须及时修改。会计期间各不相同的控制报告必须涵盖整个期间，由此管理层才可以采取有效的补救措施。此外，会计控制报告的及时传播，给管理层足够的时间采取行动。当进行有效的管理，企业达到的目标将和预算确定的目标一致。管理者成功的程度取决于利润，管理人员在行动的时应意识到自己更有效地对费用进行控制取得的收入也会更多。虽然他们不能预测销售的时间和实际销售数量，他们可以决定他们的大部分资源的利用率，也就是说，他们可以影响成本方面。因此，管理性能的优良可从其运作的成本控制方面进行评价。出于成本控制的目的，预算规定了企业的标准开支。正如管理结构的预算，它勾画出一个路线图，指导企业的工作。它阐述了一定销售数量的假设条件下，企业的经济关系和互动能力,市场动态,它的销售队伍,及其承载力,以提供正确的数量和质量要求。会计在企业的规划和控制中扮演了一个关键角色。它渗透在以下四个关键领域（1）数据收集，（2）数据分析，（3）预算控制和管理，以及（4）整理和审查。会计师事务所在设计和获取支持程序方面的规划过程中发挥关键作用。此外,他们还收集和传播企业用于销售和预订有关的详细资料。经营管理人员有责任对企业各元素进行规划、编译和协调，并根据会计科目的可行性及预算利润率的分析来确定符合公认的标准和规范。2本科毕业论文外文翻译管理者依赖会计数据和分析选择不同形式的成本控制方案,管理者可以指导会计部门专门准备这些期权报告的评估。电锯阿尔事件说明，削减大部分费用成本的措施不可作为实施可行目标的途径。例如，在大规模裁员中，该公司可能会失去它的很大一部分人力资本裁掉的老员工可能是他们领域的专家。因此，管理层必须确定哪些成本具有战略意义。确定削减成本的战略冲击，管理者必须斟酌提出的变动对所有事务区域的实际影响。例如，降低与制造产品直接相关的可变成本，如材料和运输成本，可能是获得更大利润的关键。但管理层还必须考虑节约生产资金是否危害其他战略利益像质量或产品进入市场的时间。如果便宜的材料或其他运输系统会产生负面影响，这种情况下，管理者需要谨记不能因眼前好处而丢失长远利益。成本控制中的一个趋势是缩小企业责任中心，从而将一些日常的成本控制功能进行整合。这种做法的目的是实施自下而上的成本控制措施，并鼓励达成成本管理战略的广泛共识。3本科毕业论文外文翻译COSTCONTROLROGERJABINADERREFERENCEFORBUSINESS，ENCYCLOPEDIAOFBUSINESS,2NDEDCOSTCONTROL,ALSOKNOWNASCOSTMANAGEMENTORCOSTCONTAINMENT,ISABROADSETOFCOSTACCOUNTINGMETHODSANDMANAGEMENTTECHNIQUESWITHTHECOMMONGOALOFIMPROVINGBUSINESSCOSTEFFICIENCYBYREDUCINGCOSTS,ORATLEASTRESTRICTINGTHEIRRATEOFGROWTHBUSINESSESUSECOSTCONTROLMETHODSTOMONITOR,EVALUATE,ANDULTIMATELYENHANCETHEEFFICIENCYOFSPECIFICAREAS,SUCHASDEPARTMENTS,DIVISIONS,ORPRODUCTLINES,WITHINTHEIROPERATIONSDURINGTHE1990SCOSTCONTROLINITIATIVESRECEIVEDPARAMOUNTATTENTIONFROMCORPORATEAMERICAOFTENTAKINGTHEFORMOFCORPORATERESTRUCTURING,DIVESTMENTOFPERIPHERALACTIVITIES,MASSLAYOFFS,OROUTSOURCING,COSTCONTROLSTRATEGIESWERESEENASNECESSARYTOPRESERVEORBOOSTCORPORATEPROFITSANDTOMAINTAINORGAINACOMPETITIVEADVANTAGETHEOBJECTIVEWASOFTENTOBETHELOWCOSTPRODUCERINAGIVENINDUSTRY,WHICHWOULDTYPICALLYALLOWTHECOMPANYTOTAKEAGREATERPROFITPERUNITOFSALESTHANITSCOMPETITORSATAGIVENPRICELEVELSOMECOSTCONTROLPROPONENTSBELIEVETHATSUCHSTRATEGICCOSTCUTTINGMUSTBEPLANNEDCAREFULLY,ASNOTALLCOSTREDUCTIONTECHNIQUESYIELDTHESAMEBENEFITSINANOTABLELATE1990SEXAMPLE,CHIEFEXECUTIVEALBERTJDUNLAP,NICKNAMEDCHAINSAWALBECAUSEOFHISPENCHANTFORDEEPCOSTCUTTINGATTHECOMPANIESHEHEADED,FAILEDTORESTORETHEAILINGSMALLAPPLIANCEMAKERSUNBEAMCORPORATIONTOPROFITABILITYDESPITEHISDRASTICCOSTREDUCTIONTACTICSDUNLAPLAIDOFFTHOUSANDSOFWORKERSANDSOLDOFFBUSINESSUNITS,BUTMADELITTLECONTRIBUTIONTOSUNBEAMSCOMPETITIVEPOSITIONORSHAREPRICEINHISTWOYEARSASCEOCONSEQUENTLY,IN1998SUNBEAMSBOARDFIREDDUNLAP,HAVINGLOSTCONFIDENCEINHISONETRICKAPPROACHTOMANAGEMENTBEHAVIORALMANAGEMENTDEALSWITHTHEATTITUDESANDACTIONSOFEMPLOYEESWHILEEMPLOYEEBEHAVIORULTIMATELYIMPACTSONSUCCESS,BEHAVIORALMANAGEMENTINVOLVESCERTAINISSUESANDASSUMPTIONSNOTAPPLICABLETOACCOUNTINGSCONTROLFUNCTIONONTHEOTHERHAND,PERFORMANCEEVALUATIONMEASURESOUTCOMESOFEMPLOYEESACTIONSBYCOMPARINGTHEACTUALRESULTSOFBUSINESSOUTCOMESTOPREDETERMINEDSTANDARDSOFSUCCESSINTHISWAYMANAGEMENTIDENTIFIESTHESTRENGTHSITNEEDSTOMAXIMIZE,ANDTHEWEAKNESSESITSEEKSTORECTIFYTHISPROCESSOFEVALUATIONANDREMEDYISCALLEDCOSTCONTROLCOSTCONTROLISACONTINUOUSPROCESSTHATBEGINSWITHTHEPROPOSEDANNUALBUDGETTHEBUDGET4本科毕业论文外文翻译HELPS1TOORGANIZEANDCOORDINATEPRODUCTION,ANDTHESELLING,DISTRIBUTION,SERVICE,ANDADMINISTRATIVEFUNCTIONSAND2TOTAKEMAXIMUMADVANTAGEOFAVAILABLEOPPORTUNITIESASTHEFISCALYEARPROGRESSES,MANAGEMENTCOMPARESACTUALRESULTSWITHTHOSEPROJECTEDINTHEBUDGETANDINCORPORATESINTOTHENEWPLANTHELESSONSLEARNEDFROMITSEVALUATIONOFCURRENTOPERATIONSCONTROLREFERSTOMANAGEMENTSEFFORTTOINFLUENCETHEACTIONSOFINDIVIDUALSWHOARERESPONSIBLEFORPERFORMINGTASKS,INCURRINGCOSTS,ANDGENERATINGREVENUESMANAGEMENTISATWOPHASEDPROCESSPLANNINGREFERSTOTHEWAYTHATMANAGEMENTPLANSANDWANTSPEOPLETOPERFORM,WHILECONTROLREFERSTOTHEPROCEDURESEMPLOYEDTODETERMINEWHETHERACTUALPERFORMANCECOMPLIESWITHTHESEPLANSTHROUGHTHEBUDGETPROCESSANDACCOUNTINGCONTROL,MANAGEMENTESTABLISHESOVERALLCOMPANYOBJECTIVES,DEFINESTHECENTERSOFRESPONSIBILITY,DETERMINESSPECIFICOBJECTIVESFOREACHRESPONSIBILITYCENTER,ANDDESIGNSPROCEDURESANDSTANDARDSFORREPORTINGANDEVALUATIONABUDGETSEGMENTSTHEBUSINESSINTOITSCOMPONENTSORCENTERSWHERETHERESPONSIBLEPARTYINITIATESANDCONTROLSACTIONRESPONSIBILITYCENTERSREPRESENTAPPLICABLEORGANIZATIONALUNITS,FUNCTIONS,DEPARTMENTS,ANDDIVISIONSGENERALLYASINGLEINDIVIDUALHEADSTHERESPONSIBILITYCENTEREXERCISINGSUBSTANTIAL,IFNOTCOMPLETE,CONTROLOVERTHEACTIVITIESOFPEOPLEORPROCESSESWITHINTHECENTERANDCONTROLLINGTHERESULTSOFTHEIRACTIVITYCOSTCENTERSAREACCOUNTABLEONLYFOREXPENSES,THATIS,THEYDONOTGENERATEREVENUEEXAMPLESINCLUDEACCOUNTINGDEPARTMENTS,HUMANRESOURCESDEPARTMENTS,ANDSIMILARAREASOFTHEBUSINESSTHATPROVIDEINTERNALSERVICESPROFITCENTERSACCEPTRESPONSIBILITYFORBOTHREVENUEANDEXPENSESFOREXAMPLE,APRODUCTLINEORANAUTONOMOUSBUSINESSUNITMIGHTBECONSIDEREDPROFITCENTERSIFTHEPROFITCENTERHASITSOWNASSETS,ITMAYALSOBECONSIDEREDANINVESTMENTCENTER,FORWHICHRETURNSONINVESTMENTCANBEDETERMINEDTHEUSEOFRESPONSIBILITYCENTERSALLOWSMANAGEMENTTODESIGNCONTROLREPORTSTOPINPOINTACCOUNTABILITY,THUSAIDINGINPROFITPLANNINGABUDGETALSOSETSSTANDARDSTOINDICATETHELEVELOFACTIVITYEXPECTEDFROMEACHRESPONSIBLEPERSONORDECISIONUNIT,ANDTHEAMOUNTOFRESOURCESTHATARESPONSIBLEPARTYSHOULDUSEINACHIEVINGTHATLEVELOFACTIVITYABUDGETESTABLISHESTHERESPONSIBILITYCENTER,DELEGATESTHECONCOMITANTRESPONSIBILITIES,ANDDETERMINESTHEDECISIONPOINTSWITHINANORGANIZATIONTHEPLANNINGPROCESSPROVIDESFORTWOTYPESOFCONTROLMECHANISMSFEEDFORWARDPROVIDINGABASISFORCONTROLATTHEPOINTOFACTIONTHEDECISIONPOINTANDFEEDBACKPROVIDINGABASISFORMEASURINGTHEEFFECTIVENESSOFCONTROLAFTERIMPLEMENTATIONMANAGEMENTSROLEISTOFEEDFORWARDAFUTURISTICVISIONOFWHERETHECOMPANYISGOINGANDHOWITISTOGETTHERE,ANDTOMAKECLEARDECISIONSCOORDINATINGANDDIRECTINGEMPLOYEEACTIVITIESMANAGEMENTALSOOVERSEESTHEDEVELOPMENTOFPROCEDURESTOCOLLECT,RECORD,ANDEVALUATEFEEDBACKTHEREFORE,EFFECTIVEMANAGEMENTCONTROLSRESULTSFROMLEADINGPEOPLEBYFORCEOF5本科毕业论文外文翻译PERSONALITYANDTHROUGHPERSUASIONPROVIDINGANDMAINTAININGPROPERTRAINING,PLANNING,ANDRESOURCESANDIMPROVINGQUALITYANDRESULTSTHROUGHEVALUATIONANDFEEDBACKCONTROLREPORTSAREINFORMATIONALREPORTSTHATTELLMANAGEMENTABOUTANENTITYSACTIVITIESMANAGEMENTREQUESTSCONTROLREPORTSONLYFORINTERNALUSE,AND,THEREFORE,DIRECTSTHEACCOUNTINGDEPARTMENTTODEVELOPTAILORMADEREPORTINGFORMATSACCOUNTINGPROVIDESMANAGEMENTWITHAFORMATDESIGNEDTODETECTVARIATIONSTHATNEEDINVESTIGATINGINADDITION,MANAGEMENTALSOREFERSTOCONVENTIONALREPORTSSUCHASTHEINCOMESTATEMENTANDFUNDSSTATEMENT,ANDEXTERNALREPORTSONTHEGENERALECONOMYANDTHESPECIFICINDUSTRYCONTROLREPORTS,THEN,NEEDTOPROVIDEANADEQUATEAMOUNTOFINFORMATIONSOTHATMANAGEMENTMAYDETERMINETHEREASONSFORANYCOSTVARIANCESFROMTHEORIGINALBUDGETAGOODCONTROLREPORTHIGHLIGHTSSIGNIFICANTINFORMATIONBYFOCUSINGMANAGEMENTSATTENTIONONTHOSEITEMSINWHICHACTUALPERFORMANCESIGNIFICANTLYDIFFERSFROMTHESTANDARDBECAUSEKEYSUCCESSFACTORSSHIFTINTYPEANDNUMBER,ACCOUNTINGREVISESCONTROLREPORTSWHENNECESSARYACCOUNTINGALSOVARIESTHECONTROLPERIODCOVEREDBYTHECONTROLREPORTTOENCOMPASSAPERIODINWHICHMANAGEMENTCANTAKEUSEFULREMEDIALACTIONINADDITION,ACCOUNTINGDISSEMINATESCONTROLREPORTSINATIMELYFASHIONTOGIVEMANAGEMENTADEQUATETIMETOACTBEFORETHEISSUANCEOFTHENEXTREPORTMANAGERSPERFORMEFFECTIVELYWHENTHEYATTAINTHEGOALSANDOBJECTIVESSETBYTHEBUDGETWITHRESPECTTOPROFITS,MANAGERSSUCCEEDBYTHEDEGREETOWHICHREVENUESCONTINUALLYEXCEEDEXPENSESINAPPLYINGTHEFOLLOWINGSIMPLEFORMULA,MANAGERS,ESPECIALLYTHOSEINOPERATIONS,REALIZETHATTHEYEXERCISEMORECONTROLOVEREXPENSESTHANTHEYDOOVERREVENUEWHILETHEYCANNOTPREDICTTHETIMINGANDVOLUMEOFACTUALSALES,THEYCANDETERMINETHEUTILIZATIONRATEOFMOSTOFTHEIRRESOURCES,THATIS,THEYCANINFLUENCETHECOSTSIDEHENCE,THEEVALUATIONOFMANAGEMENTSPERFORMANCEANDITSOPERATIONSISCOSTCONTROLFORCOSTCONTROLPURPOSES,ABUDGETPROVIDESSTANDARDCOSTSASMANAGEMENTCONSTRUCTSBUDGETS,ITLAYSOUTAROADMAPTOGUIDEITSEFFORTSITSTATESANUMBEROFASSUMPTIONSABOUTTHERELATIONSHIPSANDINTERACTIONAMONGTHEECONOMY,MARKETDYNAMICS,THEABILITIESOFITSSALESFORCE,ANDITSCAPACITYTOPROVIDETHEPROPERQUANTITYANDQUALITYOFPRODUCTSDEMANDEDACCOUNTINGPLAYSAKEYROLEINALLPLANNINGANDCONTROLITDOESTHISINFOURKEYAREAS1DATACOLLECTION,2DATAANALYSIS,3BUDGETCONTROLANDADMINISTRATION,AND4CONSOLIDATIONANDREVIEWTHEACCOUNTANTSPLAYAKEYROLEINDESIGNINGANDSECURINGSUPPORTFORTHEPROCEDURALASPECTSOFTHEPLANNINGPROCESSINADDITION,THEYDESIGNANDDISTRIBUTEFORMSFORTHECOLLECTIONANDBOOKINGOFDETAILEDDATAONALLASPECTSOFTHEBUSINESSALTHOUGHOPERATINGMANAGERSHAVETHEMAINRESPONSIBILITYOFPLANNING,ACCOUNTINGCOMPILES6本科毕业论文外文翻译ANDCOORDINATESTHEELEMENTSACCOUNTANTSSUBJECTPROPOSEDBUDGETSTOFEASIBILITYANDPROFITABILITYANALYSESTODETERMINECONFORMITYTOACCEPTEDSTANDARDSANDPRACTICESMANAGEMENTRELIESONSUCHACCOUNTINGDATAANDANALYSISTOCHOOSEFROMSEVERALCOSTCONTROLALTERNATIVES,ORMANAGEMENTMAYDIRECTACCOUNTINGTOPREPAREREPORTSSPECIFICALLYFOREVALUATINGSUCHOPTIONSASTHECHAINSAWALEPISODEINDICATED,ALLCOSTSMAYNOTBEVIABLETARGETSFORCOSTCUTTINGMEASURESFORINSTANCE,INMASSLAYOFFS,THECOMPANYMAYLOSEASIGNIFICANTSHAREOFITSHUMANCAPITALBYRELEASINGVETERANEMPLOYEESWHOAREEXPERTSINTHEIRFIELDS,NOTTOMENTIONBYCREATINGADECLINEINMORALEAMONGTHOSEWHOREMAINTHUSMANAGEMENTMUSTIDENTIFYWHICHCOSTSHAVESTRATEGICSIGNIFICANCEANDWHICHDONOTTODETERMINETHESTRATEGICIMPACTOFCOSTCUTTING,MANAGEMENTHASTOWEIGHTHENETEFFECTSOFTHEPROPOSEDCHANGEONALLAREASOFTHEBUSINESSFOREXAMPLE,REDUCINGVARIABLECOSTSRELATEDDIRECTLYTOMANUFACTURINGAPRODUCT,SUCHASMATERIALSANDTRANSPORTATIONCOSTS,COULDBETHEKEYTOGREATERINCREMENTALPROFITSHOWEVER,MANAGEMENTMUSTALSOCONSIDERWHETHERSAVINGMONEYONPRODUCTIONISJEOPARDIZINGOTHERSTRATEGICINTERESTSLIKEQUALITYORTIMETOMARKETIFACHEAPERMATERIALORTRANSPORTATIONSYSTEMNEGATIVELYIMPACTSOTHERSTRATEGICVARIABLES,THENOMINALCOSTSAVINGSMAYNOTBENEFITTHECOMPANYINTHEBIGGERPICTURE,EG,ITMAYLOSESALESINSUCHSCENARIOS,MANAGERSREQUIRETHEDISCIPLINENOTTOPLACESHORTTERMSAVINGSOVERLONGTERMINTERESTSONETRENDINCOSTCONTROLHASBEENTOWARDNARROWINGTHEFOCUSOFCORPORATERESPONSIBILITYCENTERS,ANDTHEREBYSHIFTINGSOMEOFTHECOSTCONTROLFUNCTIONTODAYTODAYMANAGERSWHOHAVETHEMOSTKNOWLEDGEOFANDINFLUENCEOVERHOWTHEIRAREASSPENDMONEYTHISPRACTICEISINTENDEDTOPROMOTEBOTTOMUPCOSTCONTROLMEASURESANDENCOURAGEAWIDESPREADCONSENSUSOVERCOSTMANAGEMENTSTRATEGIESCONTROLOFTHEBUSINESSENTITY,THEN,ISESSENTIALLYAMANAGERIALANDSUPERVISORYFUNCTIONCONTROLCONSISTSOFTHOSEACTIONSNECESSARYTOASSURETHATTHEENTITYSRESOURCESANDOPERATIONSAREFOCUSEDONATTAININGESTABLISHEDOBJECTIVES,GOALSANDPLANSCONTROL,EXERCISEDCONTINUOUSLY,FLAGSPOTENTIALPROBLEMSSOTHATCRISESMAYBEPREVENTEDITALSOSTANDARDIZESTHEQUALITYANDQUANTITYOFOUTPUT,ANDPROVIDESMANAGERSWITHOBJECTIVEINFORMATIONABOUTEMPLOYEEPERFORMANCEMANAGEMENTCOMPARESACTUALPERFORMANCETOPREDETERMINEDSTANDARDSANDTAKESACTIONWHENNECESSARYTOCORRECTVARIANCESFROMTHESTANDARDS7螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄蒄袀袄芆螀螆袃荿薃蚂袂蒁莅羀袂膁薁袆袁芃莄螂羀莅蕿蚈罿肅莂薄羈芇薈羃羇荿蒀衿羇蒂蚆螅羆膁葿蚁羅芄蚄薇羄莆蒇袆肃肆蚂螂肂膈蒅蚈肁莀蚁蚄肁蒃薄羂肀膂莆袈聿芅薂螄肈莇莅蚀膇肇薀薆膆腿莃袅膅芁薈螁膅蒃莁螇膄膃蚇蚃膃芅葿羁膂莈蚅袇膁蒀蒈螃芀膀蚃虿袇节蒆薅袆莄蚂袄袅膄