luoqiu的个人空间 -AcFun弹幕视频网 - 认真你就输啦...
首发2024-05-28 16:19·摄影师小星星
2024年12月20日，宁波会计培训到哪学？5个常用会计概念一定要知道2023-11-18 15:49·邦元教育周老师实体（en??tity）是一个非常基础的会计概念，它强调的是账目（Accounts）是为一个实体所保留，而不是拥有和经营这个实体的人（这个人的个人财务问题不影响这个实体）。这个概念能让会计人员确定到底哪些活动应该被跟踪（track）和记录（record）。货币计量（money measurement）概念指出，财务会计只处理可以用货币表示（in monetary terms）的事物。比如员工的忠诚度、智力等因素尽管对公司非常重要，也能够add value，但这些不会在财务报表中体现。持续经营（going concern）是会计术语，用于表示一个实体在未来能够继续保持运作。它指导会计在没有明确相反证据（absence of evidence to the contrary）的条件下明确假设公司能够保持运作。之所以这样做，是避免另一种做法：如果假设公司要倒闭（go out of business），那么它的所有资源应该根据其目前对所有潜在买家（potential buyers）的价值进行估值。持续经营则指导会计在一般的情况下不需要这么做。举例子，比如你的商品里有保质期很短的生鲜水果，如果现在要倒闭了，很可能是只能扔掉，这样的话就是一笔损失（loss）；但是如果你正常经营的话，这些生鲜水果就会被假设按照正常的价格出售。而这两种情况下的资产负债表（balance sheet）体现的资产（assets）是不同的。一致性（consistency）概念指出，一个实体（entity）应在不同时期（from period to period）使用相同的会计方法和程序（procedures），除非它有合理的理由（sound reasons）改变方法。一致性（consistency）概念需要明确（explicitly）说明，因为有些会计准则（accounting standards）允许在会计事项的记录方式上有相当程度的差异（a fair degree of variation）。一致性（consistency）概念减少了实体在一些程序（procedures）上投机取巧（opportunistic）和反复无常（whimsical）的操作。但一致性（consistency）并不禁止转变会计程序（procedures）。如果一个实体（entity）确实进行了程序上的会计变更，则要求其管理层和审计员在讨论该实体账户时注意到变更。此外，一致性（consistency）还意味着随着时间的推移（over time）保持一致。重要性（materiality）概念指出，一个实体（entity）只需要对重要的项目，即对财务报表（financial statement）的潜在用户（potential user）有重要意义的项目进行适当的会计核算（apply proper accounting）。这个概念可以让会计人员在实际的账目中选择适当的精准程度（appropriate degree of precision）。然而什么重要什么不重要在会计上并不明确（specific）。一般的规则是：如果某个项目的披露（disclosure）会影响账户用户的决定，那这个项目就是重要的（material）。
luoqiu的个人空间 -AcFun弹幕视频网 - 认真你就输啦...
后来郑女士辞去北京的工作前往杭州追寻自己心仪的生活
孟亚生/文 张永文/图王莽在位十八年 龙王滴雨未下 莽说河水洇十里井水洇五里
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第(顿颈)二(贰谤)天(罢颈补苍)清(蚕颈苍驳)晨(颁丑别苍)，张(窜丑补苍驳)老(尝补辞)叁(厂补苍)便(叠颈补苍)拿(狈补)起(蚕颈)扁(叠颈补苍)担(顿补苍)去(蚕耻)了(尝颈补辞)西(齿颈)山(厂丑补苍)，等(顿别苍驳)到(顿补辞)了(尝颈补辞)西(齿颈)山(厂丑补苍)，还(贬耻补苍)是(厂丑颈)先(齿颈补苍)在(窜补颈)几(闯颈)个(骋别)不(叠耻)同(罢辞苍驳)地(顿颈)方(贵补苍驳)下(齿颈补)了(尝颈补辞)套(罢补辞)子(窜颈)，而(贰谤)后(贬辞耻)再(窜补颈)去(蚕耻)砍(碍补苍)柴(颁丑补颈)，而(贰谤)后(贬辞耻)等(顿别苍驳)到(顿补辞)下(齿颈补)午(奥耻)卖(惭补颈)完(奥补苍)柴(颁丑补颈)再(窜补颈)去(蚕耻)看(碍补苍)看(碍补苍)套(罢补辞)子(窜颈)。
【zhuanwen：lvzhou】jingdianguoxue：《dizigui》quanwen+pinyin+zhujie，hehaiziyiqixuexi，aishangguoxue2020-02-27 16:11·xionghaizimeiriketangdì zǐ guīdi zi guidizi：yibanyouliangzhongyiyi：yishinianjijiaoxiaoweirendiheweirenzideren；ershiduixuesheng。zhelishiyongyizhongyiyishangde“dizi”。zǒng xù【zong xu】dì zǐ guī shèng rén xùn shǒu xiào tì cì jǐn xìndi zi gui sheng ren xun shou xiao zuo ci jin xin【zhushi】 ：diziguizhebenshu，shiyijuzhishengxianshikongzidejiaohuierbianchengdeshenghuoguifan。shouxianzairichangshenghuozhong，yaozuodaoxiaoshunfumu，youaixiongdizuomei。qicizaiyiqierichangshenghuoyanyuxingweizhongyaoxiaoxinjinshen，yaojiangxinyong。fàn ài zhòng ér qīn rén yǒu yú lì zé xué wénfan ai zhong er qin ren you yu li ze xue wen【zhushi】：hedazhongxiangchushiyaopingdengboai，bingqieqinjinyourendederen，xiangtaxuexi，zhexiedushihenzhongyaofeizuobukedeshi，ruguozuoliaozhihou，huanyouduoyudeshijianjingli，jiuyinggaihaohaodexuexiliuyidengqitayouyidexuewen。rù zé xiào【ruzexiao】zairichangshenghuozhongyaoxiaoshunfumufù mǔ hū yìng wù huǎn fù mǔ mìng xíng wù lǎnfu mu hu ying wu huan fu mu ming xing wu lan【zhushi】：fumuhuhuan，yingjishihuida，buyaomantuntundehenjiucaiyingda，fumuyoushijiaodai，yaolikedongshenquzuo，buketuoyanhuotuicitoulan。fù mǔ jiào xū jìng tīng fù mǔ zé xū shùn chéngfu mu jiao xu jing ting fu mu ze xu shun cheng【zhushi】：fumujiaodaowomenzuorenchushidedaoli，shiweiliaowomenhao，yinggaigongjingdezuoting。zuocuoliaoshi，fumuzebeijiaojieshi，yingdangxuxinjieshou，bukeqiangciduoli，shifumuqinshengqi、shangxin。（junziwenguozexi，xiaorenwenguozenu。）dōng zé wēn xià zé qìng chén zé xǐng hūn zé dìngdong ze wen xia ze chen ze sheng hun ze ding【zhushi】：shifengfumuyaoyongxintitie，ershisixiaodehuangxiang（xiangjiuling），weiliaorangfuqinanxinshuimian，xiatianshuiqianhuibangfuqinbachuangpushanliang，dongtianhanlengshihuiweifuqinwennuanbeiwo，shizaizhidewomenxuexi。zaochenqichuangzhihou，yinggaixiantanwangfumu，bingxiangfumuqinganwenhao。xiawuhuijiazhihou，yaojiangjintianzaiwaideqingxinggaosufumu，xiangfumubaopingan，shilaorenjiafangxin。chū bì gào fǎn bì miàn jū yǒu cháng yè wú biànchu bi gao fan bi mian ju you chang ye wu bian【zhushi】：waichulijiashi，xugaosufumuyaodaonaliqu，huijiahouhuanyaodangmianzuobaofumuhuilailiao，rangfumuanxin。pingshiqijuzuoxi，yaobaochizhengchangyouguilv，zuoshiyouchanggui，buyaorenyigaibian，yimianfumuyoulv。shì suī xiǎo wù shàn wéi gǒu shàn wéi zǐ dào kuīshi sui xiao wu shan wei gou shan wei zi dao kui【zhushi】：zongranshixiaoshi，yebuyaorenxing，shanzizuozhu，erbuxiangfumuzuogao。ruguorenxingerwei，rongyichucuo，jiuyousunweirenzinvdebenfen，yincirangfumudanxin，shibuxiaodexingwei。wù suī xiǎo wù sī cáng gǒu sī cáng qīn xīn 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xian【zhushi】：dangfumuqinxiaiwomendeshihou，xiaoshunshihenrongyideshi；dangfumuqinbuxihuanwomen，huozheguanjiaoguoyuyanlideshihou，womenyiyangxiaoshun，erqiehuannenggouzijifanshengjiandian，tihuifumudexinyi，nuligaiguobingqiezuodegenghao，zhezhongxiaoshundexingweizuishinannengkegui。qīn yǒu guò jiàn shǐ gēng yí wú sè róu wú shēngqin you guo zuo shi geng zuo wu se rou wu sheng【zhushi】：fumuqinyouguocuodeshihou，yingxiaoxinquandaogaiguoxiangshan，quandaoshitaiduyaochengken，shengyinbixurouhe，bingqieheyanyuese，（zixiawenxiao。ziyue：“senan。”）jiàn bú rù yuè fù jiàn hào qì suí tà wú yuànzuo bu ru yue fu zuo hao qi sui ta wu yuan【zhushi】：ruguofumubutingguiquan，yaonaixindengdai，yiyoushidangshiji，lirufumuqingxuhaozhuanhuoshigaoxingdeshihou，zaijixuquandao；ruguofumurengranbujieshou，shenzhishengqi，cishiwomensuinanguodetongkuliuti，yeyaokenqiufumugaiguo，zongranzaoyudaozeda，yewuyuanwuhui，yimianxianfumuyubuyi，shifumuyicuozaicuo，zhuchengdacuo。qīn yǒu jí yào xiān cháng zhòu yè shì bù lí chuángqin you ji yao xian chang 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zhong【zhushi】：danggegejiejiedeyaonengyouaidimei，zuodimeideyingzuodaogongjingxiongjie，zheyangxiongdijiemeijiunenghemuerjianshaochongtu，fumuxinzhongjiukuaile。zaizhehemudangzhongjiucunzaixiaodao。cái wù qīng yuàn hé shēng yán yǔ rěn fèn zì mǐncai wu qing yuan he sheng yan yu ren fen zi zuo【zhushi】：bashenwaisuoyongdeqiancaiwupinkanqingdian，shaojijiao，xiongdizhijianjiubuhuichanshengyuanhen ；jianghuashibuyaotaichongdong，shangganqingdehuayaonengrenzhubushuo，namebubiyaodechongtuyuanhenjiuhuixiaoshiwuzong。huò yǐn shí huò zuò zǒu zhǎng zhě xiān yòu zhě hòuhuo yin shi huo zuo zou chang zhe xian you zhe hou【zhushi】：buguanshichidongxihuoheyinliao，yaoqingchangbeixianyong；ruguohechangbeizuozaiyiqi，yaoqingchangbeixianzuo；ruguohechangbeizouzaiyiqi，yingrangchangbeixianzou。zhǎng hū rén jí dài jiào rén bù zài jǐ jí dàochang hu ren ji dai jiao ren bu zai yi ji 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zuò zhǎng zhě zuò mìng nǎi zuòchang zhe li you wu zuo chang zhe zuo ming nai zuo【zhushi】：ruguochangbeihuanzhanzhuo，nianyoudewomenbuyingxianzuoxialai，ruguochangbeizuozhuo，yunxuwomenzuoxiashicaikeyizuoxia。zūn zhǎng qián shēng yào dī dī bù wén què fēi yízun chang qian sheng yao di di bu wen que fei yi【zhushi】：zaichangbeimianqianjianghua，shengyinyaodi，danshihuidadeshengyin，didaotingbuqingchu，nayebushidang，yaoheyanyuese，shengyinyaorouheqingchucaihao。jìn bì qū tuì bì chí wèn qǐ duì shì wù yíjin bi qu tui bi chi wen qi dui shi wu yi【zhushi】：zuojianchangbeishizouluyaokuaidian，dongzuobiaoxiandehenlijie，dengdaogaotuishi，yaomanmantuichu。changbeiwenhuashi，yaozhanqihuida，yanshenzhushichangbei，buyaozuoyouyidong。shì zhū fù rú shì fù shì zhū xiōng rú shì xiōngshi zhu fu ru shi fu shi zhu xiong ru shi xiong【zhushi】：duidaishushubobo，yaoxiangduidaizijidefuqinyiyanggongjing，duidaitongzuxiongchang，yaoxiangduidaizijidebaoxiongyiyangyouai。jǐn【jin】yiqieyanxingzhong，yaojinshenzhāo qǐ zǎo yè mián chí lǎo yì zhì xī cǐ shíchao qi zao ye mian chi lao yi zhi xi ci shi【zhushi】：weirenzi，zaoshangyaojinliangzaoqi，wanshangyaowandianshuijue，yinweirenshengdesuiyuehenyouxian，guangyinrongyixiaoshi，shaonianrenyizhuanyanjiushilaonianrenliao，suoyiwomenyaozhenxixianzaibaoguideshiguang。chén bì guan jiān shù kǒu biàn niào huí zhé jìng shǒuchen bi zuo jian shu kou bian ni hui zuo jing shou【zhushi】：meitianzaoshangqichuangbixuxianxilian，ranhoushuayazuokou，jiewandaxiaobianyihoubashouxiganjing，zheyangcaishijiangjiuweishengdehaohaizi。guān bì zhèng niǔ bì jié wà yǔ lǚ jù jǐn qièguan bi zheng niu bi jie wa yu lv ju jin qie【zhushi】：chumenmaoziyaodaiduanzheng，chuanyifuyaobaniukouniuhao；wazihexieziduyaochuandetieqie，xiedaiyaoxijin ，zheyangquanshenyirongcaizhengqi。zhì guān fú yǒu ding wèi wù luàn dùn zhì wū huìzhi guan fu you ding wei wu luan dun zhi wu hui【zhushi】：tuoxialaidemaoziheyifuyingdangfangzhizaigudingdeweizhi，buyaosuishouluandiuluanfangyimiannongzhounongzang。yī guì jié bú guì huá shàng xún fèn xià chèn jiāyi gui jie bu gui hua shang xun fen xia cheng jia【zhushi】：chuanyifuzhuzhongdeshizhengqiqingjie，buzaiyifudeangguihuali，erqieyaoyizhaozijideshenfenchuanzhuo ，yeyaopeihejiatingdejingjizhuangkuang。duì yǐn shí wù jiǎn zé shí shì kě wù guò zédui yin shi wu jian ze shi shi ke wu guo ze【zhushi】：duiyushiwubuyaotiaotipianshi，erqieyaochishidangdefenliang，buyaochiguoliang。nián fāng shào wù yǐn jiǔ yǐn jiǔ zuì zuì wéi chǒunian fang shao wu yin jiu yin jiu zui zui wei chou【zhushi】：womennianjihuanxiaoshangweichengnian ，gengbugaichangshihejiu，yinweihezuiliaochoutaibaichu，zuirongyibiaoxianchubudangdeyanxing。bù cōng róng lì duān zhèng yī shēn yuán bài gōng jìngbu cong rong li duan zheng yi shen yuan bai gong jing【zhushi】：zoulushijiaobuyaocongrongbupo，zhanlidezishiyaoduanzheng。zhuyixinglishiyaobashenzishenshendigongxia ，guibaishiyaogongjingzunzhong。wù jiàn yù wù bǒ yǐ wù jī jù wù yáo bìwu jian zuo wu zuo yi wu ji ju wu yao zuo【zhushi】：jinmenshibuyaocaidaomenjian，zhanlishiyaobimianshenziwaiquxieyi，zuozhuoshibuyaoshuangjiaozhankaizuoji，huozheshihuzuodeyangzi，yebuyaodoujiaohuoyaotun，zheyangcainengbiaoxianyouyazuorendezitai。huǎn jiē lián wù yǒu shēng kuān zhuǎn wān wù chù lénghuan jie lian wu you sheng kuan zhuan wan wu chu leng【zhushi】：jinmendeshihoumanmandejiekailianzi，jinliangbufachushengxiang，zouluzhuanwanshiyulengjiaoyaoyuanyidian ，baochijiaokuandejuli，caibuhuipengdaolengjiaoshangliaoshenti。zhí xū qì rú zhí yíng rù xū shì rú yǒu rénzhi xu qi ru zhi ying ru xu shi ru you ren【zhushi】：nakongdeqijuyaoxiangnashengmandeyiyangxiaoxin，jindaomeirendewuzili，yaoxiangjindaoyourendewuziliyiyang。shì wù máng máng duō cuò wù wèi nán wù qīng lüèshi wu mang mang duo cuo wu wei nan wu qing lue【zhushi】：zuoshibuyaocongcongmangmang，congmangjiurongyichucuo，yudaogaibandeshiqingbuyaopakunnan，eryouyu tuisuo，yebuyaoqinglvsuibianerfuyanliaoshi。dòu nào chǎng jué wù jìn xié pì shì jué wù wèndou nao chang jue wu jin xie pi shi jue wu wen【zhushi】：rongyifashengdadoudechangsuo，womenbuyaokaojindouliu；duiyuxieeguaipideshiqing，bubihaoqidequzhuiwen。jiāng rù mén wèn shú cún jiāng shàng táng shēng bì yángjiang ru men wen shu cun jiang shang tang sheng bi yang【zhushi】：jiangyaorumenzhiqianxianwenyixia:“yourenzaima？”jiangyaozoujintingtangshi，xianfangdayinliangyaorangtingtangliderenzhidao。rén wèn shuí duì yǐ míng wú yǔ wǒ bù fēn míngren wen shui dui yi ming wu yu wo bu fen ming【zhushi】：jiashiyourenqingwen:“nishishui”，huidashiyaoshuochuzijidemingzi，ruguozhishuo“wu”huoshi“wo”，duifangjiutingbuqingchudaodishishui。yòn rén wù xū míng qiú tǎng bù wèn jí wéi tōuyong ren wu xu ming qiu tang bu wen ji wei tou【zhushi】：womenyaoshiyongbierendewupin，bixushiqianduirenjiangqingchu，ruguomeiyoudedaoyunxujiunalaiyong，najiuxiangdangyutouqiedexingwei。jiè rén wù jí shí huán hòu yǒu jí jiè bù nánjie ren wu ji shi huan hou you ji jie bu nan【zhushi】：jieyongtarendewupinyongwanliaoyaolikeguihuan，yihouyudaojiyongzaixiangrenjieshi，jiubuhuiyoutaiduodekunnan。xìn【xin】jiangxinyongfán chū yán xìn wéi xiān zhà yǔ wàng xī kě yānfan chu yan xin wei xian zha yu wang zuo ke yan【zhushi】：fanshikaikoushuohua，shouxianyaojiangjiuxinyong，qizhabushideyanyu，zaishehuishangkeyiyongyuanxingdetongma?huà shuō duō bù rú shǎo wéi qí shì wù nìng qiǎohua shuo duo bu ru shao wei qi shi wu zuo qiao【zhushi】：huashuodeduoburushuodeshao ，fanshishishizaizai，buyaojiangxiebuheshijidehuayanqiaoyu。jiān qiǎo yǔ huì wū cí shì jǐng qì qiè jiè zhījian qiao yu hui wu ci shi jing qi qie jie zhi【zhushi】：jianxieqiaobiandeyanyu，zangbuyadecijujiwulaizhitutongsudekouqi，duyaoqieshijiechudiao。jiàn wèi zhēn wù qīng yán zhī wèi dì wù qīng chuánjian wei zhen wu qing yan zhi wei de wu qing chuan【zhushi】：huanweikandaoshiqingdezhenxiang ，buqingyifabiaoyijian，duiyushiqingliaojiedebugouqingchu，buqingyichuanbochuqu。shì fēi yí wù qīng nuò gǒu qīng nuò jìn tuì cuòshi fei yi wu qing nuo gou qing nuo jin tui cuo【zhushi】：juedeshiqingbuqiadang，buyaoqingyidaying，ruguoqingyidayingjiuhuishizijijintuiliangnan。fán dào zì zhòng qiě shū wù jí jí wù mó hūfan dao zi zhong qie shu wu ji ji wu mo hu【zhushi】：tantushuohuayaowenzhongerqieshuchang，buyaoshuodetaikuaitaiji，huozheshuodezijumohubuqing，rangrentingdebuqingchuhuohuicuoyi。bǐ shuō cháng cǐ shuō duǎn bù guān jǐ mò xián guǎnbi shuo chang ci shuo duan bu guan ji mo xian guan【zhushi】：yudaobierentanlunbierendeshifeihaohuaishi，ruguoyuyiwuguanjiubuyaoduoguanxianshi。jiàn rén shàn jí sī qí zòng qù yuǎn yǐ jiàn jījian ren shan ji si qi zong qu yuan yi jian zuo【zhushi】：kanjiantarendeyoudianxingwei ，xinzhongjiushengqixiangtakanqidehaoniantou，suiranmuqianhuanchadehenyuan，zhiyaokennulijiunengjianjianganshang。jiàn rén è jí nèi xǐng yǒu zé gǎi wú jiā jǐngjian ren e ji nei sheng you ze gai wu jia jing【zhushi】：kanjiantarenfanliaozuiedeshihou ，xinlixianfanshengziji，ruguoyefantongyangdeguocuo，jiulikegaidiao，ruguomeiyoujiugengjiajingjuebufantongyangdeguocuo。wéi dé xué wéi cái yì bù rú rén dāng zì lìwei de xue wei cai yi bu ru ren dang zi zuo【zhushi】：dangdaodexuewenhecaiyiburutarenshi ，yinggaiziwoducunuliganshang。ruò yī fú ruò yǐn shí bù rú rén wù shēng qīruo yi fu ruo yin shi bu ru ren wu sheng qi【zhushi】：zhiyuchuandeyifuhechideyinshiburutarenshi，keyibuyongdanxin、yumen。wén guò nù wén yù lè sǔn yǒu lái yì yǒu quèwen guo nu wen yu le sun you lai yi you que【zhushi】：tingjianbierenshuowodeguocuojiushengqi，chengzanwojiugaoxing，zheyangbuhaodepengyoujiuhuiyuelaiyueduo，zhenchengyouyidepengyoujiubuganhewomenzaiyiqi。wén yù kǒng wén guò xīn zhí liàng shì jiàn xiāng qīnwen yu kong wen guo xin zhi liang shi jian xiang qin【zhushi】：ruguotingdaobierenchengzanwoxianziwofansheng，shengpazijimeiyouzhexieyoudian ，zhishikongyouxuming。dangtingdaobierenpipingwodeguocuoshi，xinliquehuanxijieshou，namezhengzhichengshiderenjiuyuexihuanhewomenqinjin。wú xīn fēi míng wéi cuò yǒu xīn fēi míng wéi èwu xin fei ming wei cuo you xin fei ming wei e【zhushi】：bushiyouxinguyizuocuode ，chengweiguocuo；ruoshimingzhigufande，bianshizuie。guò néng gǎi guī yú wú tǎng yǎn shì zēng yì gūguo neng gai gui yu wu tang yan shi zeng yi gu【zhushi】：buxiaoxinfanliaoguocuo，nengyongyugaizhengjiuhuiyuegaiyueshao，jianguiyuwuguo，ruguoguyiyangaiguocuo，nafaneryouzengjiayixiangyanshidezuiguoliao。fàn ài zhòng【fan ai zhong】hedazhongxiangchushiyaopingdengboaifán shì rén jiē xū ài tiān tong fù dì tong zàifan shi ren jie xu ai tian tong fu di tong zai【zhushi】：duiyudazhongyouguanhuaiaihudexin，rutongcangtianyudadi，jueduimeiyousixin，bulunhaoren、huairen、congming、yuben、baogui、pinjian、zhongzuguojieduyiyanggeiyubaohuhechengzai，chunshiyipianrencizhixin，buweiminglihaowuxujia 。zhengshi“tiantongfu，ditongzai”dedatongjingjie。xìng gāo zhě míng zì gāo rén suǒ zhòng fēi mào gāoxing gao zhe ming zi gao ren suo zhong fei mao gao【zhushi】：pinxinggaoshangderen，mingshengzirangao，renmensuojingzhongdeshidexing，bingbushilunwaimaoshifouchuzhong 。cái dà zhě wàng zì dà rén suǒ fú fēi yán dàcai da zhe wang zi da ren suo fu fei yan da【zhushi】：cainengdaderenshengwangziranda，renmensuoxinfudeshizhencai，bingbushizhihuifabiaoyanlun。yǐ yǒu néng wù zì sī rén suǒ néng wù qīng zīji you neng wu zi si ren suo neng wu qing zuo【zhushi】：zijiyounenglizuodeshiqing，buyaozisibaoshou；kandaobierenyoucaihua，yinggaiduojiazanmeikending ，buyaoyinweijiduerbiandibieren。wù chǎn fù wù jiāo pín wù yàn gù wù xǐ xīnwu zuo fu wu jiao pin wu yan gu wu xi xin【zhushi】：duifuyouderentaidubuzuomeiqiurong；duipinqiongderenbubiaoxianchujiaoaozidadeyangzi，buyane、buxianqiqinqilaoyou，yebuyiweixiaixinrenxinpengyou。rén bù xián wù shì jiǎo rén bù ān wù huà rǎoren bu xian wu shi jiao ren bu an wu hua rao【zhushi】：tarenyoushi，mangdemeiyoukongxia，jiubuyaozhaoshijiaoluanta；duifangshenxinhenbuanding，womenjiubuyaozaiyongxianyansuiyuganraota。rén yǒu duǎn qiè mò jiē rén yǒu sī qiè mò shuōren you duan qie mo jie ren you si qie mo shuo【zhushi】：bierendeduanchujueduibuyaojieluchulai，bierenyoumimibuxiangrangrenzhidao，womenjiubuyaoshuochulai。dào rén shàn jí shì shàn rén zhī zhī yù sī miǎndao ren shan ji shi shan ren zhi zhi yu si mian【zhushi】：zanmeibierendeshanxing，jiudengyushizijixingshan，yinweiduifangzhidaoliao，jiuhuigengjiamianlixingshan 。yáng rén è jì shì è jí zhī shèn huò qiě zuòyang ren e ji shi e ji zhi shen huo qie zuo【zhushi】：xuanyangbierendeguoe，jiudengyuzijizuoe，ruguoguofendezenge，jiuhuizhaolaizaihuo。shàn xiāng quàn dé jiē jiàn guò bù guī dào liǎng kuīshan xiang quan de jie jian guo bu gui dao liang kui【zhushi】：xingshannengxianghuquanmian，bicidunengjianlilianghaodedexing，youliaoguocuoerbuxianghuguiquan，shuangfangduhuizaipinxingshangliuxiaquexian。fán qǔ yǔ guì fēn xiǎo yǔ yí duō qǔ yí shǎofan qu yu gui fen xiao yu yi duo qu yi shao【zhushi】：fanshiherenyoucaiwushangdewanglai，yingdangfenbianqingchubukehanhu。huozhe，caiwugeiyutarenyinggaikangkaiduobushi；quyongbierendecaiwujiuyingshaoquyixie。jiāng jiā rén xiān wèn jǐ jǐ bú yù jí sù yǐjiang jia ren xian wen ji ji bu yu ji su yi【zhushi】：youshiyaotuorenzuohuoyouhuayaoherenshuo，xianwenyiwenzijishibushixihuan，ruguozijibuxihuanjiuyinggailiketingzhi。ēn yù bào yuàn yù wàng bào yuàn duǎn bào ēn chángen yu bao yuan yu wang bao yuan duan bao en chang【zhushi】：tarenduiwoyouenhui，yingshishixianghuibaota；buxiaoxinherenjieliaoyuanchou，yingqiutarenliangjie，jizaowangdiaochouhen ，baoyuanzhixintingliudeshijianyueduanyuehao，danshibaodaenqingdexinyiqueyaochangcunbuwang。dài bì pú shēn guì duān suī guì duān cí ér kuāndai zuo pu shen gui duan sui gui duan ci er kuan【zhushi】：duidaijiazhongdedaizuohepuren，benshenxingweiyaozhuzhongduanzhengzhuangzhongbukeqingfusuibian，ruonengjinyibuzuodaorenci、kuanhou，najiugengwanmeiliao。shì fú rén xīn bù rán lǐ fú rén fāng wú yánshi fu ren xin bu ran li fu ren fang wu yan【zhushi】：quanshikeyihuoshirenfucong，suiranbiaomianshangbuganfankang，xinzhongquebuyiweiran。weiyouyidaoliganhuaduifang，cainengrangrenxinyuechengfuermeiyouyuanyan。qīn rén【qin ren】qinjinyourendederen，xiangtaxuexitóng shì rén lèi bù qí liú sú zhòng rén zhě xītong shi ren lei bu qi liu su zhong ren zhe xi【zhushi】：tongyangdushiren，leibiequebuyidingzhengqi，jiuyibanshuo，genzhuochaoliuzoudesurenzhanliaodabufen，eryourendederenquexiandexishao。guǒ rén zhě rén duō wèi yán bú huì sè bú mèiguo ren zhe ren duo wei yan bu hui se bu mei【zhushi】：duiyuyiweizhenzhengderenzhe，dajiaziranjingweita，renzheshuohuabuhuiguyiyinhuiniuqushishi，liansetaiduyebuhuiguyixiangrenzuomeiqiuhao。néng qīn rén wú xiàn hǎo dé rì jìn guò rì shǎoneng qin ren wu xian hao de ri jin guo ri shao【zhushi】：nenggouqinjinrenzhe，xiangtaxuexijiuhuidedaowuxiandehaochu，zijidepindeziranjinbu，guocuoyegenzhuojianshao。bù qīn rén wú xiàn hài xiǎo rén jìn bǎi shì huàibu qin ren wu xian hai xiao ren jin bai shi huai【zhushi】：ruguobukenqinjinrenzhe，wuxingzhongjiuhuichanshengxuduohaichu，xiaorenhuichengxuerru，weiraoshenpang，shiqingjiuhuinongdeyibaitudi。yú lì xué wén【yulixuewen】youyuzuo，gengyingnulidexuexili、le、she、yu、shu、shudengliuyi，gezhongjingdian，yijiqitayouyidexuewen。bú lì xíng dàn xué wén zhǎng fú huá chéng hé rénbu li xing dan xue wen chang fu hua cheng he ren【zhushi】：duiyuxiao、di、jin、xin、fanaizhong、qinrenzhexieyinggainulishixingdebenfen，quebukenlixing，zhizaixuewenshangyanjiutansuo，zheyangzuirongyiyangchengxuhuanfuhuadexixing，zennengchengweiyigezhenzhengyouyongderenne？dàn lì xíng bù xué wén rèn jǐ jiàn mèi lǐ zhēndan li xing bu xue wen ren ji jian mei li zhen【zhushi】：xiangduide ，ruguozhizhonglixing，duiyuxuewenquebukenyanjiu，jiurongyizhizhuzijidekanfa，erwufaqihezhenli，zheyebushiwomensuoyingyoudetaidu。dú shū fǎ yǒu sān dào xīn yǎn kǒu xìn jiē yàodu shu fa you san dao xin yan kou xin jie yao【zhushi】：dushudefangfayaozhuzhongsandao，jiushixindao、yandao、koudao。zhesandaoduyaoshishizaizaidezuodao。fāng dú cǐ wù mù bǐ cǐ wèi zhōng bǐ wù qǐfang du ci wu mu bi ci wei zhong bi wu qi【zhushi】：dushushizhengzaiduzheyiduan，jiubuyaoxiangdaobieduan，zheduanhuanweiduwandutong，buyaoyinweimeiyouxingqu，shiquliaohaoqixin，jiutiaodaolingyiduan，erdongfanxiyue，bukendingxiaxinlai，anbujiubandeduwan。kuān wéi xiàn jǐn yòng gōng gōng fū dào zhì sè tōngkuan wei xian jin yong gong gong fu dao zhi sai tong【zhushi】：dushushiyaoyouguifan ，duyibenshuhuoyimengongke，yaoyoubijiaokuanyudeqixian，danshibunengyinweishijianyouduoyu，jiudengqixiankuaidaoliaocaikaishidu，yijizhixiafanerdanwushiqing，suoyiyiguihuahaojiuyaoganjinyonggong。yudaozhisainantongdedifang，gengyaozhuanxinyanjiu，zhiyaogongfudaoliao，ziranjiunengtongdaliaojie，zhezhengshisuoweishuduqianbian ，qiyizixian。xīn yǒu yí suí zhá jì jiù rén wèn qiú què yìxin you yi sui zha ji jiu ren wen qiu que yi【zhushi】：youyiwendedifang，jingfanfusikao，huanbunengliaojiedehua，jiuyongbibawentijixialai，xiangyouguandeshichangqingjiao，yidingyaodedaozhengquededaancaikefangguo。fang shì qīng qiáng bì jìng jī àn jié bǐ yàn zhèngfang shi qing qiang bi jing ji an jie bi yan zheng【zhushi】：shufangyaozhenglidejiandanqingjie，sizhouqiangbibaochiganjing，shuzhuoqingjieganjing，suoyongdebiheyantaiyaobaifangduanzheng 。mò mó piān xīn bù duān zì bú jìng xīn xiān bìngmo mo pian xin bu duan zi bu jing xin xian bing【zhushi】：zaiyantaishangmomo，ruguomotiaomobianliao，jiushicunxinbuduanzheng，xieziruosuibianbugongzheng，jiushixinlixianyouliaobing。liè diǎn jí yǒu ding chù dú kàn bì huán yuán chùlie dian ji you ding chu du kan bi huan yuan chu【zhushi】：pailiejingdiantushu，yaoanfangzaigudingdedifang，duwanyihoulikeguihuanyuanchu。suī yǒu jí juàn shù qí yǒu quē huài jiù bǔ zhīsui you ji juan shu qi you que huai jiu bu zhi【zhushi】：jishifashengjinjideshiyeyaoxianshoushizhengqiyihoucainenglikai。yudaoshubenyoucanquesunhuaishi，yinglikebuhaobaochiwanzheng。fēi shèng shū bǐng wù shì bì cōng míng huài xīn zhìfei sheng shu ping wu shi bi cong ming huai xin zhi【zhushi】：ruguobushichuanshushengxiandaolideshuji，yigaizuochuyipangbuyaolita，yinweishulimianbuzhengdangdeshilihuimengbiwomen decongmingzhihui，huibaihuaiwomenchunzhengdezhixiang。wù zì bào wù zì qì shèng yǔ xián kě xún zhìwu zi bao wu zi qi sheng yu xian ke xun zhi【zhushi】：buyaoziyiweishierkuangwangzida，yebuyaoziganduoluoerfangqiziji，shengxiandejingjiedesuigao ，danzhiyaoanbujiuban，xunxujianjin，renrendukedaoda。chuzaimengmeinianyouzhishi，ruocaiyaozhengzhengdangdangdejiaocai，peiheyouliangdehuanjing，laipeiyangxuexi，jiunengzaojiushengxian。zongjie：《dizigui》suojiangdedaoli，zhengshishengrendexunhui，congruzexiao、chuzedi、jinerxin、fanaizhong，qinrenjiyulixuewenzhuoshou，zairichangshenghuozhongdelunchangzuoqi，jingjiatingkuojidaoxuexiao、shehui，zuinengyunyuchuzhengrenjunzidepinxing。suoyizhebenshuyinggairenzhendefanfudusong ，shenruneixin，dangchenggerenfanshengdejingzizhixingweidezhizhen。
载(窜补颈)物(奥耻)能(狈别苍驳)力(尝颈)：需(齿耻)要(驰补辞)注(窜丑耻)意(驰颈)的(顿别)是(厂丑颈)60伏(贵耻)电(顿颈补苍)动(顿辞苍驳)轻(蚕颈苍驳)便(叠颈补苍)摩(惭辞)托(罢耻辞)车(颁丑别)只(窜丑颈)能(狈别苍驳)单(顿补苍)人(搁别苍)骑(蚕颈)行(齿颈苍驳)，载(窜补颈)人(搁别苍)违(奥别颈)法(贵补)。坐(窜耻辞)桶(罢辞苍驳)可(碍别)放(贵补苍驳)头(罢辞耻)盔(碍耻颈)雨(驰耻)衣(驰颈)充(颁丑辞苍驳)电(顿颈补苍)器(蚕颈)，前(蚕颈补苍)踏(罢补)板(叠补苍)空(碍辞苍驳)间(闯颈补苍)可(碍别)以(驰颈)放(贵补苍驳)一(驰颈)些(齿颈别)物(奥耻)品(笔颈苍)，空(碍辞苍驳)间(闯颈补苍)大(顿补)的(顿别)可(碍别)以(驰颈)放(贵补苍驳)一(驰颈)个(骋别)煤(惭别颈)气(蚕颈)瓶(笔颈苍驳)。
夏天中国驻约翰内斯堡总领馆副总领事 周育江：旅游是双方人文交流的非常重要的一部分。今天咱们在现场也感受到当地对这个旅游团的期待。每一个人都是笑逐颜开的，每个人都在欢迎中国的游客。luoqiu的个人空间 -AcFun弹幕视频网 - 认真你就输啦...
就连夏塔这样的网红景区都要关闭半年 淡季门可罗雀旺季人满为患 更不要说景区酒店还有环保红线的问题