澳门皇冠体育

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用友T3中销售成本结转如何处理

会计实务中,销售成本的计算比较繁琐,尤其是当企业销售多种产品且又必须分别核算销售成本时,若采用传统手工方式编制销售成本结转凭证,常

澳门皇冠体育HUIJISHIWUZHONG,XIAOSHOUCHENGBENDEJISUANBIJIAOFANSUO,YOUQISHIDANGQIYEXIAOSHOUDUOZHONGCHANPINQIEYOUBIXUFENBIEHESUANXIAOSHOUCHENGBENSHI,RUOCAIYONGCHUANTONGSHOUGONGFANGSHIBIANZHIXIAOSHOUCHENGBENJIEZHUANPINGZHENG,CHANGCHUXIANSHUJUBUZHUNQUEXIANXIANG。YONGYOUT3CAIWURUANJIANTIGONGLEQIANGDADEXIAOSHOUCHENGBENHESUANGONGNENG,YONGHUKEYIZAIZONGZHANGXITONGZHONGLIYONGZIDONGZHUANZHANGGONGNENGSHIXIANXIAOSHOUCHENGBENDEZIDONGJIEZHUAN,YEKEYIXUANZEZAIGONGYINGLIANGUANLIXITONGZHONGLIYONGHESUANMOKUAISHIXIANXIAOSHOUCHENGBENZIDONGJIEZHUAN。XIAMIANJIEHEYONGYOUT3RUANJIANXIAOSHOUCHENGBENJIEZHUANTANYIXIAKANFA。

  一、根据企业具体情况选择软件实施方案

  QIYEKEYIGENJUGONGYINGLIANGUANLIXITONGZHONGHESUANMOKUAIQIYONGYUFOUJISHOUCHUCHANPINCHENGBENDEJIJIAFANGFABUTONGXUANZEBUTONGDESHISHIFANGAN。

  1. LIYONGZONGZHANGZIDONGZHUANZHANGGONGNENGSHIXIANXIAOSHOUCHENGBENJIEZHUAN。RUGUOQIYEQIYONGLEZONGZHANGXITONG,DANMEIYOUQIYONGHESUANMOKUAI,XIAOSHOUCHENGBENDEJIEZHUANZHINENGZAIZONGZHANGXITONGJINXING。HUOZHEJIEZHUANSHOUCHUCHANPINCHENGBENDEJIJIAFANGFAWEIJIAQUANPINGJUNFA,CUNHUOZHONGLEIYOUJIAOSHAO,ZEKEYIXUANZECIFANGAN。ZAIGAIFANGANXIA,XIAOSHOUCHENGBENJIEZHUANDEPINGZHENGZAIZONGZHANGXITONGZIDONGSHENGCHENG,BINGKEZAIZONGZHANGXITONGXIUGAIJISHANCHU,KEYIZHUNQUE、KUAIJIEDISHIXIANXIAOSHOUCHENGBENDEZIDONGJIEZHUAN。YOUDIANSHISHEJIMOKUAISHAO,CAOZUOJIANBIANYIXING,DUIHUIJIRENYUANDEYEWUSUZHIYAOQIUJIAODI。QUEDIANSHIHUODECUNHUOXIAOSHOUCHENGBENDEXINXIJIAOSHAO,BUBIANDUIXIAOSHOUCHENGBENJINXINGSHENRUFENXI。

澳门皇冠体育  2. LIYONGHESUANMOKUAIWANCHENGXIAOSHOUCHENGBENJIEZHUAN。RUGUOQIYEQIYONGLEZONGZHANGXITONGYUHESUANMOKUAI,JIEZHUANSHOUCHUCHANPINCHENGBENDEJIJIAFANGFAYAOQIUCAIYONGJIAQUANPINGJUNFA、XIANJINXIANCHUFA、GEBIEJIJIAFA、YIDONGJIAQUANPINGJUNFADENGFANGFAZHONGRENHEYIZHONGFANGFA,CUNHUOZHONGLEIJIAODUO,ZEKEYILIYONGHESUANMOKUAISHIXIANXIAOSHOUCHENGBENDEZIDONGJIEZHUAN。YAOZHUYIJIAQUANPINGJUNFAJIEZHUANCHENGBENJIKEZAIZONGZHANGXITONGJINXING,YEKEZAIHESUANMOKUAIJINXING。DANRUGUOSHIQITACHENGBENJIJIAFANGFAZHINENGZAIHESUANMOKUAIJINXINGLE。ZAIGAIFANGANXIA,XIAOSHOUCHENGBENJIEZHUANDEPINGZHENGZAIHESUANMOKUAIZIDONGSHENGCHENG,BINGZIDONGCHUANDIZHIZONGZHANGXITONG,DANBUKEZAIZONGZHANGXITONGXIUGAIJISHANCHU,YAOXIANGXIUGAIJISHANCHUBIXUZAISHENGCHENGPINGZHENGDEYUANHESUANMOKUAIZHONGJINXING。LIYONGHESUANMOKUAI,KESHIXIANCAIWUYEWUYITIHUACHULI,JISHICHAXUNCUNHUOCHURUKUQINGKUANG,LEJIEFENXIGEZHONGCUNHUOZHANGBIAO。

  YONGYOUT3GONGYINGLIANGUANLIXITONG,BAOKUOCAIGOU、XIAOSHOU、KUCUN、HESUANSIGEMOKUAI。QIZHONGHESUANMOKUAIZHUYAOZHENDUIQIYESHOUFAYEWU,HESUANQIYECUNHUODERUKUCHENGBEN、CHUKUCHENGBENHEJIEYUCHENGBEN,FANYINGHEJIANDUCUNHUODESHOUFA、LINGTUIHEBAOGUANQINGKUANG;FANYINGHEJIANDUCUNHUOZIJINDEZHANYONGQINGKUANG。HESUANMOKUAIJIKEYIYUCAIGOU、XIAOSHOU、KUCUNJICHENGSHIYONG,YEKEYIZHIYUKUCUNLIANHESHIYONG,HAIKEYIDANDUSHIYONG。HESUANMOKUAIDEGONGNENGZHUYAOFENWEILIANGGEBUFEN:YISHIZHENDUIGEZHONGCHURUKUDANJUJINXINGJIZHANG、ZHIDAN,SHENGCHENGYOUGUANCUNHUOCHURUKUDEHUIJIPINGZHENG;ERSHIDUIYIFUHEDEKEHU、GONGYINGSHANGDANJURUCAIGOUFAPIAO、XIAOSHOUFAPIAO、HEXIAODANJUDENGJINXINGZHIDAN,SHENGCHENGYOUGUANDEWANGLAIYEWUPINGZHENG。GAIFANGANDEYOUDIANSHIHUODEXIAOSHOUCHENGBENXINXIJIAODUO,NENGGOUCHONGFENMANZUYONGHUXUQIU,SHIYONGYUBUTONGDECHENGBENJIJIAFANGFA;QUEDIANSHIYEWUCHULIBIJIAOFUZA,XUYAOJINXINGXUDUOXIANGGUANSHEZHI,DUICAIHUIRENYUANDESUZHIYAOQIUJIAOGAO。BENWENZHUYAOYIQIYONGZONGZHANG、HESUANLIANGGEMOKUAIWEILIJINXINGFENXI。

  二、不同方案下的软件环境设置

澳门皇冠体育  JIADINGMOUSHANGYEQIYECHENGBENJIJIAFANGFACAIYONGJIAQUANPINGJUNFA,YOULIANGZHONGKUCUNSHANGPIN(1 405):YUANGANG12、YUANGANG14,JILIANGDANWEIWEIDUN。YUANGANG12:QICHU3DUN、DANJIA3 000YUAN,BENQICAIGOURUKU7DUN、DANJIA3 100YUAN,BENQISHOUCHU2DUN,SHOUJIA3500YUAN;YUANGANG14:QICHU4DUN、DANJIA4 000YUAN,BENQICAIGOURUKU6DUN、DANJIA4 100YUAN,BENQISHOUCHU3DUN、SHOUJIA4 200YUAN。JINGJISUANYUANGANG12PINGJUNCHENGBENYINGWEI3 070YUAN,ZONGCHENGBEN6 140YUAN;YUANGANG14PINGJUNCHENGBENYINGWEI4 060YUAN,ZONGCHENGBEN12 180YUAN。

  1. ZAIZONGZHANGXITONGZIDONGJIEZHUANXIAOSHOUCHENGBEN。

澳门皇冠体育  (1)HUIJIKEMUSHEZHI。XIAOSHOUCHENGBENJIEZHUANSHIMEIYUEYUEMOGENJUSHANGPINXIAOSHOUSHULIANGHESHANGPINDEPINGJUNDANJIAJISUANGELEISHANGPINXIAOSHOUCHENGBENBINGJINXINGJIEZHUAN。SHANGPINXIAOSHOUSHULIANGLAIYUANYU“ZHUYINGYEWUSHOURU”KEMU。JIAQUANPINGJUNDANJIADENGYUQICHUJIBENQIRUKUDEJINEYUSHULIANGZHIBI,LAIYUANYU“KUCUNSHANGPIN”KEMU。XIAOSHOUCHENGBENDENGYUXIAOSHOUSHULIANGYUJIAQUANPINGJUNDANJIAZHIJI,XIAOSHOUCHENGBENKEMUWEI“ZHUYINGYEWUCHENGBEN”。SUOYIZHEISANGEKEMUSHEZHISHI,YAOQIUQIXIASHUMINGXIKEMUXIANGTONG(BAOKUOJILIANGDANWEI),QIEDOUXUYAOJINXINGSHULIANGHESUAN,FOUZEBUNENGSHIYONGXIAOSHOUCHENGBENDEZIDONGJIEZHUANGONGNENG。ZHEISANGEKEMUKEYIYONG“CHENGPIFUZHI”MINGLINGLAISHIXIANSANGEKEMUDEWANQUANDUIYING。JUTICAOZUOFANGFAWEI:XIANZAI“HUIJIKEMU”CHUANGKOUZHONGZENGJIA“KUCUNSHANGPIN”DELIANGGEXIAJIKEMU“YUANGANG12”、“YUANGANG14”,WANCHENGHOUTUIHUIDAOGAICHUANGKOU;RANHOUZHIXING“BIANJI”CAIDANZHONGDE“CHENGPIFUZHI”MINGLING,ZAI“CHENGPIFUZHI”DUIHUAKUANGZHONGSHURUYUANKEMU“KUCUNSHANGPIN”HEMUBIAOKEMU“ZHUYINGYEWUSHOURU”DEBIANMA,BINGXUANZESHULIANGHESUAN,QUERENHOULIANGGEKEMUDEXIAJIMINGXIXIANGTONG。YONGTONGYANGFANGFASHEZHI“ZHUYINGYEWUCHENGBEN”。

澳门皇冠体育  (2)ZHUANZHANGDINGYI。ZAIZONGZHANGXITONGZHONG,ZHIXING“QIMO/ZHUANZHANGDINGYI/XIAOSHOUCHENGBENJIEZHUAN”MINGLING,DANCHU“XIAOSHOUCHENGBENJIEZHUANSHEZHI”DUIHUAKUANG,ZAIDUIHUAKUANGZHONGLURUSANGEYIJIKEMUDEBIANMA。RUOLURUYIJIKEMUBIANMA,SHENGCHENGPINGZHENGSHIXIAJIMINGXIHUIQUANBUSHENGCHENG,RUOLURUYIGEMINGXIKEMU,ZEZHIHUISHENGCHENGGAIMINGXIKEMUDEHUIJIFENLU。

澳门皇冠体育  (3)ZHUANZHANGSHENGCHENG。ZAIZONGZHANGXITONGZHONG,ZHIXING“QIMO/ZHUANZHANGSHENGCHENG/XIAOSHOUCHENGBENJIEZHUAN”MINGLING,DANCHU“ZHUANZHANGSHENGCHENG”DUIHUAKUANG,XUANZE“XIAOSHOUCHENGBENJIEZHUAN”,RUOCHURUKUPINGZHENGWEIJIZHANG,HAIYAOXUANZE“BAOHANWEIJIZHANGPINGZHENG”,DANJI“QUEDING”,DANCHU“XIAOSHOUCHENGBENJIEZHUANYILANBIAO”,ZAIDANJI“QUEDING”HOUSHENGCHENGPINGZHENGBINGBAOCUN。PINGZHENGJIEFANGWEI“ZHUYINGYEWUCHENGBEN”,DAIFANGWEI“KUCUNSHANGPIN”,YUANGANG12JINEWEI6 140YUAN,YUANGANG14JINEWEI12 180YUAN。

  TISHI:RUO“XIAOSHOUCHENGBENJIEZHUANYILANBIAO”ZHONGXIAOSHOUSHULIANGMEIYOUXIANSHIHUOZHEBUDUI,ZESHUOMINGQUDESHOURUDEPINGZHENGZAILURUSHIMEIYOULURUSHULIANG,HUOLURUYOUWU。RUOKUCUNSHULIANGBUDUI,ZEYOUKENENGSHIQICHULURUSHULIANG,HUOZHEBENQIRUKUSHULIANGLURUYOUWU。XIAOSHOUSHULIANGYOUWU,NEIMEYINGZHUANSHULIANGYEJIUCUOLE。

澳门皇冠体育  2. ZAIHESUANMOKUAIZHONGZIDONGJIEZHUANXIAOSHOUCHENGBEN。ZAIGAIFANGANXIA,ZHONGDIANZUOHAOYIXIAJIFANGMIANSHEZHI:

  (1)QIYONGHESUANMOKUAI。YIZHANGTAOZHUGUANSHENFENDENGLU“XITONGGUANLI”,ZHIXING“ZHANGTAO/QIYONG”,BUJINQIYONG“ZONGZHANG”,HAIYAOQIYONG“HESUAN”。

  (2)SHEZHIHUIJIKEMU。“KUCUNSHANGPIN”、“ZHUYINGYEWUSHOURU”、“ZHUYINGYEWUCHENGBEN”SANGEYIJIKEMUJUNJINXINGSHULIANGHESUAN,JILIANGDANWEIJUNWEIDUN,JUNXUANZE“XIANGMUHESUAN”FUZHUHESUAN。XUANZE“XIANGMUHESUAN”HOU,ZHEISANGEKEMUJUNWUXUZENGJIAXIAJIKEMU,RIHOUWEIHUHUIJIKEMUBIDIYIZHONGFANGANJIANDAN,ZHIYAOWEIHUYICISHANGPINMULUJIKESHISANGEKEMUDEXIAJIKEMUYIYIDUIYING。

澳门皇冠体育  (3)JIANLICUNHUODANGAN,SHEZHI“CUNHUOHESUAN”XIANGMUDALEI。RUGUOCUNHUOYAOFENLEI,KEXIANSHEZHICUNHUOFENLEI,ZAISHEZHICUNHUODANGAN。RUGUOBUFENLEIGUANLI,KEZHIJIESHEZHICUNHUODANGAN。

澳门皇冠体育  SHEZHI“CUNHUOHESUAN”XIANGMUDALEI:ZHIXING“JICHUSHEZHI/JICHUDANGANCHUSHIHUA/XIANGMUDANGAN”MINGLING,DANCHU“XIANGMUDANGAN”DUIHUAKUANG,DANJI“ZENGJIA”ANNIU,XUANZE“SHIYONGCUNHUOMULUDINGYIXIANGMU”HOU,DANJI“WANCHENG”。CISHIXITONGZIDONGYICUNHUOMULUWEIXIANGMUJIANLILEXIANGMUMULU。JIEZHEANGAIXIANGMUDALEISHEZHIHESUANKEMUWEISHANGSHUSANGEKEMU。

  (4)SHEZHICANGKUDANGAN。ZAIJICHUSHEZHIZHONG,SHEZHICANGKUDANGAN。CANGKUJIADINGWEI01ZONGKU,CAIYONGQUANYUEPINGJUNFAJIQUANYUEYICIJIAQUANPINGJUNFA。

  (5)HESUANQICHUJIZHANG。QICHUYUEJIYAOZAIZONGZHANGXITONGLURU,HAIYAOZAIHESUANXITONGLURU。ZHIXING“HESUAN/QICHUSHUJU/QICHUYUE”,XUANZECANGKU(RU01ZONGKU),LURUCUNHUOXINXI。

  (6)SHEZHICUNHUOKEMUJIDUIFANGKEMU。CUNHUOKEMUSHEDINGWEI“KUCUNSHANGPIN”,CUNHUODUIFANGKEMUSHEZHIYAOGENJUCHURUKULEIXINGBUTONGSHEZHIBUTONGKEMU,RUCAIGOURUKUDUIFANGKEMUJIADINGWEI“YINXINGCUNKUAN”,XIAOSHOUCHUKUDUIFANGKEMUWEI“ZHUYINGYEWUCHENGBEN”。ZHIXING“HESUAN/KEMUSHEZHI”。

  (7)CHURUKUDANJIZHANG。CHURUKUDANZAITIANXIESHICHURUKULEIBIE、CUNHUOXINXIYAOZHENGQUE,CHUKUDANSHANGZHIXIECHUKUSHULIANG。FOUZEYINGXIANGSHOUCHUCHANPINCHENGBENDEJISUAN。RUGUOGOUXIAOCUNGUANLIYUHESUANXITONGTONGSHIQIYONG,ZECHURUKUDANYOUQITAMOKUAIWANCHENG,HESUANMOKUAIJIUBUYONGZAILURULE。CHURUKUDANJIZHANGSHIJIANGGEZHONGCHURUKUDANJUJIRUCUNHUOMINGXIZHANGDENG。ZHIXING“HESUANGUANLI/ZHENGCHANGDANJUJIZHANG”MINGLING,DANCHU“ZHENGCHANGDANJUJIZHANG”DUIHUAKUANG,XUANZECANGKU、DANJULEIXINGHOU“QUEDING”,XITONGDANCHUZHENGCHANGDANJUJIZHANGLIEBIAO,XUANZEDANJUHOUDIANJI“JIZHANG”。 TISHI:JIZHANGHOUDEDANJUBUNENGXIUGAIHESHANCHU,RUOJIZHANGHOUFAXIANDANJUYOUWU,ZAIBENYUEWEIJIEZHANGZHUANGTAIXIA,KEYIQUXIAOJIZHANGHOUJINXINGXIUGAICAOZUO,DANSHIRUGUOYIJIZHANGDANJUYIJINGSHENGCHENGPINGZHENG,NEIMEZHINENGXIANSHANCHUPINGZHENGHOU,CAINENGQUXIAOJIZHANG。

  (8)YUEMOCHULI。TONGGUOYUEMOCHULIGONGNENGYOUXITONGZIDONGJISUANBENQICUNHUODEPINGJUNDANJIAYIJICHUKUCHENGBEN。ZHIXING“HESUANGUANLI/YUEMOCHULI/XUANZECANGKU/QUEDING/QUEDING”,DANCHU“CHENGBENJISUANBIAO”,SUIHOUJINXINGERCIQUEDINGWANCHENGCHENGBENJISUAN。

  (9)SHENGCHENGPINGZHENG。ZHIXING“HESUANGUANLI/GOUXIAODANJUZHIDAN/XUANZE”,DANCHU“CHAXUNTIAOJIAN”DUIHUAKUANG,GOUXUANCHURUKUDANHOU,“QUEREN”,DANCHU“XUANZEDANJU”DUIHUAKUANG,DIANJI“QUANXUAN/QUEDING”,DANCHU“SHENGCHENGPINGZHENG”DUIHUAKUANG,DANJI“SHENGCHENG”ANNIU,ZESHENGCHENGPINGZHENG。

  三、不同方案在实施过程中应注意的问题

澳门皇冠体育  1. HUIJIKEMUSHEZHI。LIANGZHONGFANGANHUIJIKEMUSHEZHIBUYIYANG,FANGANYIXUYAOZAIHUIJIKEMUBIAOZHONGFENBIEZENGJIASANGEKEMUDEXIAJIMINGXIKEMU,ERQIEBIXUJIEGOUXIANGTONG,JUNXUYAOSHULIANGHESUAN。FANGANERBUBIZAIKEMUBIAOZHONGFENBIEZENGJIASANGEKEMUDEXIAJIMINGXIKEMU,ZHIXUYAOJIANGQIYIJIKEMUSHEZHIWEIXIANGMUHESUAN,BINGJINXINGSHULIANGHESUAN,ZHIYUXIAJIMINGXIXUZAICUNHUODANGANZHONGLURUYICIJIKE,DANGZENGJIACUNHUOHESUANXIANGMUDALEIHOU,XITONGZIDONGJIANGCUNHUODANGANMULUZUOWEIXIANGMUMULU。

  2. QICHUYUELURU。FANGANYIZHIXUYAOZAIZONGZHANGXITONGLURUQICHUYUEJIKE,LURUSHIJIYAOLURUJINE,YOUYAOLURUSHULIANG。RUGUOSHULIANGMEIYOULURU,ZHIJIEYINGXIANGJIAQUANPINGJUNCHENGBENDEJISUAN,DAOZHIJIEZHUANXIAOSHOUCHENGBENYOUWU。FANGANERJIYAOZAIZONGZHANGXITONGLURU,HAIYAOZAIHESUANXITONGLURU,LIANGZHELURUFANGFAXIANGTONG,SHUJUBIXUYIZHI。HESUANXITONGLURUYUEHOUBIXUJINXINGQICHUJIZHANGCAOZUO,FOUZEWUFAKAIZHANRICHANGYEWUCHULI。ZHU:RUGUOQIYONGHESUANXITONGDETONGSHIYEQIYONGLEKUCUNXITONG,QICHUYUEKEZAIZHEILIANGGEXITONGZHONGDERENHEYIGELURUJIQICHUJIZHANG。

澳门皇冠体育  3. CHURUKUDANTIANXIE。FANGANYIWUFATIANXIECHURUKUDAN,CUNHUORUKUXUSHOUGONGTIANZHIRUKUHUIJIFENLU,FENLUZHONGKUCUNSHANGPINKEMUYIDINGYAOTIANXIERUKUSHULIANG,RUGUOBUTIAN,QIMOWUFAJISUANJIAQUANPINGJUNCHENGBEN。BENQISHOUCHUCHANPIN,ZHITIANZHIQUDEXIAOSHOUSHOURUDEHUIJIFENLU,ERQIEZAILURU“ZHUYINGYEWUSHOURU”KEMUSHIYIDINGYAOTIANXIESHOUCHUSHULIANG,FOUZEQIMOZIDONGJIEZHUANSHOUCHUCHENGBENSHI,TISHIJIEZHUANSHULIANGWEILING,WUFAJIEZHUAN。FANGANERXUTIANXIECHURUKUDAN,CHURUKUDANSHANGCHURUKULEIXINGYIDINGYAODUI,FOUZESHENGCHENGPINGZHENGYOUWU。XIAOSHOUCHUKUDANSHANGZHITIANXIESHOUCHUSHULIANGJIKE,DANWEICHENGBENXUJINXINGYUEMOCHULIHOUFANGKEZIDONGSHENGCHENG。CHURUKUPINGZHENGBUYONGSHOUGONGTIANZHI,QUANBUZIDONGSHENGCHENG。ZHU:RUGUOTONGSHIQIYONGLEGOUXIAOCUNGUANLIYUHESUANXITONG,RUKUDANZAICAIGOUXITONGTIANZHIHUOSHENGCHENG,XIAOSHOUCHUKUDANZAIKUCUNXITONGTIANZHIHUOSHENGCHENG。

澳门皇冠体育  4. HUIJIPINGZHENGSHENGCHENG。FANGANYIZAIZHUANZHANGDINGYISHIKEZHILURUYIJIKEMU,BUBILURUMINGXIKEMU,XITONGHUIZIDONGANMINGXISHENGCHENGPINGZHENG。SHENGCHENGXIAOSHOUCHENGBENPINGZHENGQIANYAOXIANJIANGRUKUPINGZHENGSHENHEJIZHANG,YIBIANZHENGQUEJISUANSHOUCHUCHANPINCHENGBEN。RUGUOWEIJIZHANG,NEIMEZAIZHUANZHANGSHENGCHENGSHIYIDINGYAOXUANZEBAOHANWEIJIZHANGPINGZHENGXUANXIANG。FANGANERYAOXIANGSHENGCHENGSHOUCHUCHANPINCHENGBEN,BIXUXIANJIANGCHURUKUDANJINXING“ZHENGCHANGDANJUJIZHANG”,QICIJINXING“YUEMOCHULI”,ZUIHOUTONGGUO“GOUXIAODANJUZHIDAN”SHENGCHENGSHOUCHUCHANPINCHENGBENDEHUIJIFENLU。ZHU:RUKUDANSHENGCHENGPINGZHENGBUBIJINXING“YUEMOCHULI”,ZHIYOUCHUKUDANSHENGCHENGPINGZHENGCAIXUYAOJINXING“YUEMOCHULI”,ZIDONGSHENGCHENG“CHENGBENJISUANBIAO”。

GANZHOUYONGYOURUANJIAN,GANZHOUYONGYOU

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