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1、大通乡卫生院成本核算制度、实施方案及工作流程卫生院实行成本核算，是社会主义市场经济条件下对卫生院管理提出的客观要求，它可以有效地利用卫生资源，降低医疗服务成本，从而提高单位的社会效益和经济效益。为了加强我院的成本管理，切实有效地开展成本核算工作，特制定本制度。一、建立健全成本管理和核算组织体系加强对成本管理、核算的组织和领导，建立健全院、科室、个人三级成本核算组织体系。根据实际情况可成立成本管理领导小组，成员由院领导、财务人员及有关科室负责人组成，主要负责对全院成本管理工作和核算工作的组织、领导和落实。各相关科室应有兼职的成本核算员，负责基础资料的统计编报工作。二、做好成本核算的基础工作成本核
2、算贯穿于医疗服务活动的全过程，涉及到院内的所有部门和人员。因此必须做好与成本核算有关的各项基础工作，建立健全与成本核算有关的各项原始记录，保证成本核算原始资料真实、完整。1、建立健全固定资产、消耗药品、材料、低值易耗品、制剂等各项财产物资的计量、计价、验收、领退、转移、报废、清查、盘点制度。2、制定必要的消耗定额和人员定额，加强定员定额管理。3、建立和健全有关成本核算的原始记录和凭证，并建立合理的资料传递程序。4、制定内部结算价格和内部结算制度。三、成本核算的原则为了正确核算卫生院的各项成本，必须讲究成本核算的质量，符合成本核算的原则，成本核算应遵守以下原则：(一)合法性原则。即计入成本的费用
3、都必须符合法律、法令、制度等的规定。不符合规定的费用不能计入成本。(二)可靠性原则。即所提供的成本信息应与客观经济事项一致，不能人为提高或降低成本，且这些信息还要有可核实性。(三)配比的原则。即要求严格遵守权责发生制原则。(四)按实际成本计价的原则。(五)一致性原则。即成本核算所采用的方法前后各期必须保持一致，使各期的成本资料有统一的口径，前后连贯，相互可比。(六)重要性原则。即对成本有重大影响的项目，应作重点核算，力求精确。四、成本核算的范围和项目分类成本核工业算的范围包括以下内容，并按其经济用途可分类八类：(一)人员经费：指工资、津贴、奖金、社会保险费、其他工资等。彩(二)材料消耗费用：指
4、卫生材料、其他材料、低值易耗品等。(三)固定资产折旧费和维修费：包括所有固定资产的折旧计查和日常维修费等。(四)办公用品及水、电、油、邮电、差旅、培训等消耗性费用。(五)药品费：指医院药品销售成本。(六)其他费用：指上述内容之外应计入成本的费用。文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2
5、HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X
6、7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2
7、HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X
8、7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2
9、HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X
10、7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3要严格遵守国家规定的成本开支范围，正确划分费用支出的界限，院内发生的下列费用，不应计入成本：(一)医疗事故赔偿支出
11、；(二)被没收的财物损失及违反法律支付的各项滞纳金、罚款；(三)医院捐赠、赞助支出；(四)应在职工福利基金中开支的支出；(五)国家财务制度规定不得列入成本的其他支出。五、成本核算对象成本核算的对象包括单位总成本、科室成本、项目总成本和单位项目成本四个层次。成本核算的最终目标是医疗项目成本核算，在目前条件下，应先进行科室成本核算，逐步向医疗项目成本核算过渡，有条件的可开展单病种成本核算。六、医院成本核算的程序成本核算程序就是医院经营活动过程中发生的费用计入成本的过程。成本核算应按以下程序进行：(一)审核经营活动过程中发生的费用。根据成本开支范围，确定哪些费用计入成本，哪些费用计入其他支出或专项资
12、金支出。(二)直接成本直接计入。对应计入成本的费用要编制费用分配表(如材料费用分配表、工资费用分配表等)，少数业务可根据原始凭证直接登记成本明细帐。文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1
13、R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:C
14、N5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1
15、R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:C
16、N5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1
17、R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:C
18、N5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3(三)辅助服务费的归集和分配。对水、电、供应室、洗衣房、总务维修等部门发生的费用进行归集，并按其服务的对象和提供的劳务数量，编制辅助服务费用分配表，计入相关成本明细帐。(四)管理费用的归集和分配。对行政管理科室所
19、发生的费用及全院性费用进行归集，月末按一定的方法分摊计入各成本明细帐。成本的核算过程，实际上是一定成本核算对象归集和分配费用的过程。在归集和分配费用时，应当遵循以下原则：对能按某种成本对象直接归集的费用，应直接计入；对于不能直接确定的费用，则要按受益原则，通过一定的科学方法进行分配再计入。即直接费用直接计入，间接费用分配计人。七、成本分析成本分析是成本管理工作的一项重要内容，它是利用成本核算资料及其他有关资料，研究成本的形成和变动情况，寻求降低成本途径的一种成本管理活动。在成本管理工作中，要定期对成本计划的执行进行分析，及时发现卫生院超成本计划的原因；要掌握成本的变动规律，充分挖掘潜力，努力降
20、低成本，从而提高卫生院的社会效益和经济效益。成本分析可以采用一般方法和专门方法进行。一般方法的程序是：分析成本计划完成情况分析产生差异的原因制订降低成本的措施编写成本分析报告。专门方法常用的有比较分析法、标准成本分析法、本量利分析法等。(一)比较分析法。即计划与实际对比，本期与上期对比，本院与同类型医院对比。文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T
21、1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:
22、CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T
23、1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:
24、CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T
25、1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:
26、CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3(二)标准成本分析法。是以预定的服务项目标准成本为
27、基础，将实际成本与其相比较，揭示各种成本差异，找出原因，为成本控制和成本考核提供资料。(三)本量利分析法。就是要在既定的成本水平和结构条件下，找出医疗工作量、医疗成本、收益三者结合的最佳点，使医院以较少的成本获得较好的收益。通过成本分析，可以提供相关成本资料：可以作为医疗资料分配及投资效益分析等经营决策的依据；可以作为管理者评估营运绩效及控制成本的依据。八、强化医院内部成本管理意识实行成本核算的最终目的是为了充分利用内部的卫生资源，更好地为人民群众的健康服务。应强化成本管理意识，做到人人关心成本核算，个个参与成本管理，从上到下形成一个良好的成本管理氛围。因为成本管理工作涉及到每个人，所以应强人
28、以“人”为中心的管理思想。文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN
29、5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R
30、6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN
31、5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R
32、6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN
33、5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3文档编码:CN5G4G2B7N2 HZ4J9D2T1R6 ZJ1K5T8X7P3