Оборотные средства предприятия и их состав
- Что такое оборотные средства предприятия? v
- Суть понятия v
- Состав оборотных средств v
- Источник формирования v
- Нормирование ОС v
- Показатели использования v
- Задайте вопрос юристу > бесплатная консультация v
Что такое оборотные средства предприятия?
На фирмах наряду с основными фондами используются оборотные капиталы.
Оборотные средства (ОС) – это финансовые ресурсы, которые вкладываются в объекты и используются предприятием как за весь производственный цикл, так в за короткий период (один год).
Суть понятия
Оборотный капитал функционирует в трех этапах, на каждом из которых ОС полностью потребляются, а затем возмещаются.
Этот кругооборот непрерывен:
- Первый этап (снабжение) — приобретаются фирмой производственные запасы за деньги.
- Второй этап (производство) – запасы из первого этапа принимают вид незавершенного производства и готовой продукции.
- Третий этап (сбыт) — вся произведенная продукция сбывается, ОС снова возвращаются в денежный эквивалент.
Непрерывный цикл заканчивается, когда деньги от реализации зачисляются на счета фирмы. И снова повторяется. Величина дохода, как и величина ОС напрямую зависит от скорости протекания этого кругооборота.
Состав оборотных средств
Оборотный капитал параллельно вращается в двух сферах — производства и обращения.
По составу делятся на:
В оборотные фонды включены:
- запасы на производство;
- оборотные фонды в процессе производства.
Фонды обращения, в которые включены:
- складская готовая продукция;
- продукция, которая находится в пути;
- долги по дебиту;
- деньги на счетах фирмы и в кассе.
Источник формирования
У фирмы во время ее производственной деятельности могут возникнуть проблемы со средствами. Большинство фирм находятся на самообеспечении и не рассчитывают на бюджетную помощь.
Источниками ОС бывают:
- Собственные средства — систематически используются фирмой.
- Привлеченные средства — временно используются фирмой. Они образовываются за счет выданными коммерческими банками кредитами.
Обычно, фирмы, существующие только на собственные средства, развиваются стабильно, без риска, но прибыли у них ниже, чем у фирм, которые берут кредиты.
Нормирование ОС
Нормирование ОС – это процесс определения экономически обоснованных размеров оборотных средств, которые необходимы для организации оптимальной работы фирмы.
Оборотные средства бывают нормированные (оборотные фонды и вся произведенная продукция на складах) и ненормированные (все остальные).
Нормирование протекает в несколько этапов:
- Рассчитываются нормы запаса для каждого составляющего ОС.
- Рассчитывается сумма ОС, для подсчета которой учитываются нормы запаса и расход ценностей для каждого составляющего ОС.
- Выводят общий норматив суммированием всех частных.
Норма оборотного капитала – это величина относительная, которая соответствует наименьшему запасу всех ценностей (товарных и материальных).
Эта величина состоит из времени:
- транспортирования;
- складирования;
- подготовки материалов к производству;
- ожидание материалов в качестве текущего запаса;
- ожидание материалов в качестве страхового запаса.
Нормативом ОС фирмы называют то количество денег, которого хватит для нормальной работы предприятия.
Несоблюдение норматива ОС скорее всего повлечет за собой снижение, перебои производства, невыполнение поставленных задач.
Показатели использования
Чтобы вся работа фирмы выполнялась непрерывно, необходим достаточный объем ОС.
Оборачиваемость ОС– это время прохождения ОС всех стадий как производства, так и обращения.
К показателям оборачиваемости относят:
Коэффициент оборачиваемости оборотных средств (скорость оборота), вычисляется по формуле:
где РП – выручка от продажи по оптовым ценам;
СО – среднее число остатка Ос на фирме.
Коэффициент закрепления средств в обороте (загрузка оборотных средств), который подсчитывается по формуле:
На финансовое состояние фирмы влияют все показатели. Беспрерывная работа и увеличение рентабельности фирмы напрямую зависит от эффективного использования ОС.
Существует три пути для ускорения процессов оборачиваемости ОС:
На стадии создания запасов:
- повсеместное использование долгосрочного сотрудничества;
- постоянная проверка запасов на складах;
- расширение складских помещений;
- поиск поставщиков для оптовой торговли материалами и оборудованием;
- усовершенствование процессов погрузочно-разгрузочных работ;
- введение обоснованных и экономически выгодных норм расхода;
- поиск поставщиков ближе к местонахождению производства;
- систематический учет ресурсов;
- замена дорогих материалов на дешевые без потери качества.
На стадии производства:
- замена устаревшей техники на безотходную или малоотходную;
- замена старого оборудования для автоматизации процессов;
- внедрение робототехники;
- уменьшение Т;
- поиск недорогих конструкционных материалов;
- эффективное использование ресурсов;
- увеличение удельного веса продукции, которая пользуется большим спросом.
На стадии обращения:
- упрощение системы расчета;
- ускорение сбыта продукции;
- сокращение долгов по дебиту и кредиту;
- своевременное обеспечение фирмы всеми необходимыми материалами и сырьем;
- исследование по маркетингу;
- рассортировка продукции на складах.
admin
Комментарии
Написать комментарий
Нажимая "Отправить комментарий" вы соглашаетесь с политикой конфиденциальности
Давно подумываю о собственном бизнесе. Правда, в терминах и расчетах, я не особо сильна. Возможно, все же, стоит получить экономическое образование?
I am so grateful for your post.Really looking forward to read more.
Thanks a lot for the blog article.Really thank you! Will read on…
Im thankful for the blog post.Much thanks again.
A big thank you for your article.Really looking forward to read more. Want more.
wow, awesome blog.Much thanks again. Great.
Awesome article post.Thanks Again. Fantastic.
Major thankies for the post. Awesome.
I am so grateful for your post.Thanks Again. Really Great.
Thank you for your article.Thanks Again. Great.
This is one awesome blog article.Really looking forward to read more. Much obliged.
Very informative blog article.Much thanks again. Great.
Appreciate you sharing, great article.Really thank you! Fantastic.
Major thanks for the blog post.Really looking forward to read more. Want more.
Im thankful for the blog post.Thanks Again. Fantastic.
Say, you got a nice blog article.Really thank you! Want more.
Im thankful for the blog article.Much thanks again. Awesome.
Im grateful for the post.Really thank you! Will read on…
Very informative article post.Thanks Again. Will read on…
Very good blog. Great.
Thank you for your article. Really Cool.
Beneficial document helps make frequent advance, appreciate it write about, this pile-up connected with expertise is usually to hold finding out, focus is usually the beginning of money.
Great, thanks for sharing this post.Really thank you!
I am a mom looking to chat.
Thank you for sharing.
Thank you for your hard work.
I appreciate you sharing this article.Much thanks again.
https://freenudez.com/x/sexfreaks/kumar54.html
Enjoyed every bit of your article post.Really looking forward to read more. Keep writing.
https://freakycrush.com/malaysianmilf/uslanmazzbaba66.html
https://freenudez.com/x/freesexdate/ridi.html
https://freakycrush.com/spycammilf/billbiegel410.html
https://freenudez.com/search/20/alice-roper-bull.html
https://freenudez.com/x/freehookupsite/ayiz-eeh.html
https://tinyurl.com/yxo5vwbn
Very neat article post.Really thank you! Really Cool.
How can I reach you? I am interested in more information.
Thank you the help.
Thank you the information.
Im thankful for the article.Much thanks again. Cool.
Thanks so much for sharing the information. You can see me naked https://bit.ly/3sRlKDe
Very good information thanks so much! You can see me naked https://bit.ly/3sRlKDe
I really liked your blog article.Thanks Again. Really Great.
I think this is a real great blog.Really looking forward to read more. Really Cool.
Enjoyed every bit of your post.Really looking forward to read more. Awesome.
Thank you for your hard work.
Thanks for your hard work.
Thx so much !!! Appreciate the useful info.
https://tinyurl.com/y2roolfd
Thank you for your blog post.Thanks Again. Keep writing.
https://tinyurl.com/y46v26hs
You are a great writer. Do you have any more webpages?
Great blog article.Much thanks again. Fantastic.
Thanks so much the information.
Very good info thanks so much!
Μία γυναίκα για να μείνει έγκυος θα
πρέπει το σπέρμα να εισχωρήσει απαραίτητα μέσα της σε βάθος,
ή απλά με το άγγιγμα των γεννητικών οργάνων.
Fantastic blog article.Thanks Again. Cool.
Muchos Gracias for your article.Much thanks again. Will read on…
How can I get more useful info?
I am interested in more information. How can I contact you?
100 items/month. image lookup Image monitoring is the ability to scan daily,
weekly, monthly for one or more images of your choice.
You simply upload 1 or more photos and we monitor them as often as you like.
Image monitoring uses 5 scan credits (more expensive than text).
A scan credit is 1 scan per month.
Appreciate the useful info
Rokettube Olgun Kadın Genç Erkek Pornoları. Olgun ve genç pornoları izle – TOP PORN
VIDEOS – PORNSEE. Liseli cerenin gizli çekim banyo videosu — Maçka Porno HD sex.
I cannot thank you enough for the article post. Keep writing.
I am 40 year old mom Thank you so much!
Appreciate the useful information
The attempt to generate a movie about love-in the time of porn threatens to become a porno itself,
when the existence of the camera causes disagreement inbetween the four.
Element of the 2012 porno Film Festival Berlin, The Ephemeral Skin that is supreme is a lovely portrait of intimacy, love
and fervor, and how subtle they can be to shoot in a picture.
Looking forward to reading more. Great blog article. Great.
Thank you for your hard work.
I truly appreciate this post.Thanks Again. Cool.
You are a great writer thanks.
Thx so much !! Appreciate the useful info.
Appreciate the useful info
This info is so great thanks!
https://freakycrush.com/milfpies/waldon4727.html
Enjoyed every bit of your blog.Really thank you! Want more.
I cannot thank you enough for the article post.Much thanks again. Will read on…
https://tinyurl.com/y46kz89t
I think this is a real great post.Really thank you!
Looking forward to reading more. Great post.Thanks Again. Want more.
I loved your article.Really looking forward to read more. Really Great.
https://tinyurl.com/y3m6xa2j
Major thankies for the blog post.Thanks Again. Awesome.
https://tinyurl.com/y5khft8x|
Really informative article.Much thanks again. Fantastic.
https://tinyurl.com/yy8wd7zf|
https://tinyurl.com/y4anh5ap
https://tinyurl.com/y469t2yb
https://freakycrush.com/hypnomilf/280623648.html
I really like and appreciate your blog.Thanks Again. Awesome.
https://tinyurl.com/y5ewhljz
Yetişkinlik çağına henüz giren genç kız,arkadaşlarına özenerek kötü alışkanlıklar edinir.
Eve geç gelmeler, sigara içmeler.
https://tinyurl.com/y5enz5l8
https://freenudez.com/x/freehookupsite/meaghan-gallant.html
Everything is very open with a precise explanation of the issues. It was definitely informative. Your website is useful. Many thanks for sharing.
https://tinyurl.com/y3ejzvsd
Very good blog article.Really thank you! Keep writing.
Looking forward to reading more. Great article post.Much thanks again. Much obliged.
https://xxxmeets.com/l/hotsexdates/ricardoperes.html
I loved your blog article.Thanks Again. Really Cool.
https://xxxmeets.com/l/sexfreaks/cachorromontante.html
https://bangbuddy.org/megadates/bttrdays.html
It’s hard to come by knowledgeable people about this topic, but you sound like you know what you’re talking about! Thanks
https://tinyurl.com/yxtxljn2
Hi, I do think this is an excellent web site. I stumbledupon it 😉 I am going to revisit once again since I book-marked it. Money and freedom is the best way to change, may you be rich and continue to guide other people.
Thanks for the article.Really looking forward to read more. Cool.
https://tinyurl.com/y57ho4y4
wow, awesome article post. Great.
I truly appreciate this blog article.Really looking forward to read more. Cool.
I truly appreciate this article post.Much thanks again. Awesome.
https://tinyurl.com/y6a27ty7
That is a very good tip particularly to those new to the blogosphere. Short but very accurate information… Thank you for sharing this one. A must read post.
https://freenudez.com/x/freenudes/androsilky2uk.html
Enjoyed every bit of your blog.Thanks Again. Really Great.
Hi there, I do think your website could possibly be having internet browser compatibility issues. Whenever I take a look at your website in Safari, it looks fine but when opening in I.E., it has some overlapping issues. I merely wanted to provide you with a quick heads up! Aside from that, fantastic site!
https://xxxmeets.com/l/hotsexdates/kaya865.html
Thank you ever so for you post.Thanks Again. Want more.
Fantastic blog.Really thank you! Awesome.
I really like it whenever people come together and share views. Great blog, stick with it.
Im obliged for the blog.Really looking forward to read more. Awesome.
https://tinyurl.com/y29pnhhy
https://tinyurl.com/y3qpe27h
A fascinating discussion is definitely worth comment. I believe that you need to write more about this topic, it may not be a taboo subject but typically folks don’t speak about such subjects. To the next! Cheers!
I truly appreciate this post.Thanks Again. Will read on…
Iím impressed, I have to admit. Seldom do I come across a blog thatís both equally educative and entertaining, and let me tell you, you have hit the nail on the head. The problem is something too few men and women are speaking intelligently about. I am very happy that I stumbled across this in my hunt for something concerning this.
Very neat blog. Cool.
After looking over a few of the blog posts on your website, I seriously like your way of writing a blog. I bookmarked it to my bookmark webpage list and will be checking back soon. Please check out my website as well and let me know your opinion.
https://xxxmeets.com/l/freesexchat/mmiri4m.html
Thank you ever so for you article post.Thanks Again. Awesome.
Howdy! This post couldnít be written any better! Looking at this post reminds me of my previous roommate! He constantly kept preaching about this. I will forward this post to him. Pretty sure he’s going to have a great read. Many thanks for sharing!
https://freenudez.com/x/hotnudes/melanies-phandom.html
I couldn’t resist commenting. Exceptionally well written.
Im thankful for the article post.Thanks Again. Really Great.
https://tinyurl.com/y2ulowls
When I originally left a comment I appear to have clicked the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I receive 4 emails with the exact same comment. Is there a means you can remove me from that service? Many thanks.
Very neat post.Really looking forward to read more. Want more.
Thanks-a-mundo for the blog post.Thanks Again.
May I simply say what a comfort to discover a person that really knows what they are discussing on the web. You actually realize how to bring an issue to light and make it important. More people should read this and understand this side of your story. I was surprised you aren’t more popular since you definitely have the gift.
https://freenudez.com/x/freehookupsite/frank-mangiacopra.html
Thanks a lot for the blog article.Much thanks again. Fantastic.
Hi there! This article could not be written much better! Reading through this article reminds me of my previous roommate! He always kept talking about this. I will forward this article to him. Fairly certain he’ll have a great read. Thanks for sharing!
Thanks for the post.Really thank you! Great.
I was very pleased to discover this site. I wanted to thank you for ones time due to this fantastic read!! I definitely loved every part of it and i also have you book marked to check out new information in your website.
Awesome blog.Thanks Again. Cool.
https://freakycrush.com/milfsx/boilush.html
I really enjoy the blog article.Thanks Again. Awesome.
I really liked your article post.Thanks Again. Much obliged.
I’m extremely pleased to find this page. I wanted to thank you for your time just for this wonderful read!! I definitely enjoyed every part of it and I have you book-marked to look at new stuff in your web site.
I appreciate you sharing this blog.Much thanks again. Fantastic.
https://tinyurl.com/y4qexoj7
A round of applause for your blog. Really Great.
I appreciate you sharing this blog article.Thanks Again. Want more.
I value the blog. Fantastic.
wow, awesome blog article. Great.
I really enjoy the article post.Really thank you! Awesome.
wow, awesome blog post.Much thanks again.
I was able to find good information from your blog articles.
Everything is very open with a very clear explanation of the issues. It was definitely informative. Your site is very helpful. Thank you for sharing!
https://freenudez.com/x/freehookupsite/mimi-morones.html
https://freenudez.com/x/freesexdate/rvrvrv990.html
Greetings! Very useful advice within this article! It is the little changes that produce the biggest changes. Thanks a lot for sharing!
This is a topic that’s near to my heart… Thank you! Where can I find the contact details for questions?
This is the right site for everyone who wishes to find out about this topic. You know a whole lot its almost hard to argue with you (not that I really will need to…HaHa). You certainly put a new spin on a topic that’s been discussed for a long time. Wonderful stuff, just wonderful.
The next time I read a blog, Hopefully it doesn’t disappoint me as much as this one. I mean, Yes, it was my choice to read through, but I genuinely believed you would probably have something helpful to say. All I hear is a bunch of crying about something you could possibly fix if you were not too busy seeking attention.
https://freenudez.com/x/freehookupsite/sutoyo-madiun.html
https://tinyurl.com/yygcotcw
I’m amazed, I must say. Seldom do I come across a blog that’s both educative and entertaining, and let me tell you, you have hit the nail on the head. The problem is something not enough people are speaking intelligently about. Now i’m very happy I found this in my hunt for something concerning this.
https://xxxmeets.com/l/freesexchat/carmenfl22.html
https://xxxmeets.com/s/xxxmeeting/claudiafoghini.html
https://tinyurl.com/y293pwsr
Check En Son Babalar Duyar YouTube statistics and Real-Time subscriber count.
Discover daily channel statistics, earnings, subscriber attribute, relevant YouTubers
and videos. YouTube Video Title Generator Analysis popular titles, and use
the YouTube trends to grow your channel; YouTube Keywords Tool Track winning keyword on YouTube.
https://freakycrush.com/milfandson/tejdgurung20.html
I’d like to thank you for the efforts you have put in writing this site. I really hope to view the same high-grade blog posts from you later on as well. In fact, your creative writing abilities has encouraged me to get my own, personal site now 😉
Major thankies for the blog article.Really thank you! Really Cool.
Thanks so much for the blog.Really looking forward to read more. Cool.
https://freenudez.com/x/freehookupsite/yogo-darma.html
https://freenudez.com/search/18/rita-causey.html
https://tinyurl.com/y2cvcveo
https://tinyurl.com/y45nansy
Fantastic post.Much thanks again. Cool.
https://freakycrush.com/milfimage/vinod78703.html
https://xxxmeets.com/l/xxxchatrooms/stranded-teens.html
Major thankies for the blog.Much thanks again. Much obliged.
Thank you for your hard work.
Im thankful for the blog article.Much thanks again. Cool.
Thank you very much for helping me.
https://tinyurl.com/yyk8hhbs
Wow, great article.Thanks Again. Really Great.
Thx so much !!! Appreciate the useful info.
Thank you so much for helping me.
Thanks the help.
Thx so much !! Appreciate the useful info.
Thank you for your post.Much thanks again. Will read on…
I really admire your writing!
Thanks so much for sharing the info.
Thank you for sharing the information.
Thank you for your hard work.
I used to be able to find good info from your articles.
I am interested in more info. How can I reach you?
Appreciate the useful info
An impressive share! I’ve just forwarded this onto a coworker who has been conducting a little research on this. And he actually bought me breakfast because I stumbled upon it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending time to discuss this matter here on your blog.
Thank you very much for helping me.
https://sarvavani.com/mudalagi-126/
Appreciate the helpful info
I just bookmarked your website.
Greetings! Very useful advice within this article! It is the little changes that make the most significant changes. Thanks for sharing!
How can I contact you? I am interested in more info.
I just bookmarked your website.
Thanks for sharing, this is a fantastic article. Will read on…
Just wanted to say thanks!
How can I reach you? I am interested in more information.
Everything is very open with a precise explanation of the challenges. It was really informative. Your site is very helpful. Many thanks for sharing.
I am a very horny girl https://tinyurl.com/2778gfd4
I am a very horny girl https://tinyurl.com/26gc2ljq
Way cool! Some very valid points! I appreciate you penning this post and also the rest of the website is also very good.
wow, awesome blog post. Great.
Very good write-up. I definitely love this site. Keep writing!
I was more than happy to discover this website. I wanted to thank you for ones time for this particularly wonderful read!! I definitely savored every bit of it and i also have you bookmarked to see new information on your web site.
I am a very horny girl https://tinyurl.com/234ssb7l
You need to be a part of a contest for one of the best websites on the internet. I most certainly will highly recommend this site!
Fantastic blog post.Thanks Again. Much obliged.
I am a very horny girl https://tinyurl.com/2ady3ng4
Great blog. Great.
I cannot thank you enough for the article post.Thanks Again.
Thank you for your blog.Really looking forward to read more. Fantastic.
After going over a handful of the blog articles on your blog, I seriously appreciate your way of writing a blog. I saved it to my bookmark site list and will be checking back soon. Please visit my website as well and let me know what you think.
I am a very horny girl https://tinyurl.com/26w99g4q
Thanx very much for helping me.
Very good info thanks so much!
I am a mother looking to chat.
This information is so amazing thanks!
There is definately a great deal to know about this subject. I really like all of the points you have made.
You are a great writer thanx.
Interested in more information. How can I reach you?
Saved as a favorite, I like your site.
This information is so amazing thanks!
Interested in more information. How can I reach you?
I just bookmarked your webpage.
I am a mom looking to chat.
I couldn’t resist commenting. Very well written!
Thank you so much for helping me.
An intriguing discussion is worth comment. I do believe that you should write more about this issue, it might not be a taboo subject but generally people do not discuss such subjects. To the next! Kind regards!
I am interested in more information. How can I contact you?
I am 46 year old mom Thank you so much!
I am interested in more information. How can I reach you?
Thanks so much for your hard work.
Thanks so much for the article post.Much thanks again. Really Great.
Having read this I thought it was rather enlightening. I appreciate you finding the time and effort to put this informative article together. I once again find myself spending a lot of time both reading and commenting. But so what, it was still worth it.
This info is so great thanks!
I enjoy reading through an article that will make people think. Also, many thanks for permitting me to comment.
I am interested in more information. How can I reach you?
Very good info thanks so much!
You’ve made some really good points there. I checked on the web for more information about the issue and found most individuals will go along with your views on this site.
Just wanted to say thanx!
You’ve made some really good points there. I checked on the web to learn more about the issue and found most people will go along with your views on this site.
Very good information thanks so much!
Thanks a lot for the blog article. Really Cool.
This website truly has all the information and facts I needed concerning this subject and didn’t know who to ask.
I just bookmarked your website.
I just saved your website.
Good info. Lucky me I came across your website by accident (stumbleupon). I’ve book marked it for later!
I must thank you for the efforts you’ve put in penning this blog. I really hope to check out the same high-grade blog posts by you in the future as well. In truth, your creative writing abilities has inspired me to get my own, personal site now 😉
Thanks so much the help.
I just saved your page.
I really admire your writing!
You need to take part in a contest for one of the finest websites on the net. I am going to highly recommend this website!
I am a mom looking to talk.
I was able to find good info from your blog articles.
Major thankies for the article.Much thanks again. Cool.
I just bookmarked your page.
An interesting discussion is definitely worth comment. I think that you need to publish more about this subject, it may not be a taboo matter but typically people don’t speak about such subjects. To the next! Best wishes.
You are a great writer. Do you have any more websites?
Thanks for sharing, this is a fantastic blog post.Much thanks again. Will read on…
Just wanted to say thanx!
Wow, great blog post.Much thanks again. Awesome.
I was able to find good advice from your blog articles.
Wow, great article post. Keep writing.
Thx so much !!! Appreciate the useful info.
I must thank you for the efforts you have put in penning this blog. I really hope to check out the same high-grade blog posts by you later on as well. In truth, your creative writing abilities has encouraged me to get my own, personal blog now 😉
Hey, thanks for the article post.Much thanks again. Will read on…
How can I get more helpful info?
Thanks for your hard work.
I have to thank you for the efforts you have put in writing this blog. I really hope to see the same high-grade blog posts from you in the future as well. In truth, your creative writing abilities has inspired me to get my own, personal website now 😉
Spot on with this write-up, I actually believe that this amazing site needs a great deal more attention. I’ll probably be back again to read through more, thanks for the info!
I like it when folks get together and share thoughts. Great blog, stick with it!
Thanks for sharing.
Hi there! I could have sworn I’ve been to this blog before but after browsing through some of the articles I realized it’s new to me. Anyways, I’m definitely delighted I found it and I’ll be bookmarking it and checking back frequently!
Thanks a lot for the blog post.Really thank you! Great.
Thx so much !!! Appreciate the useful info.
I’m amazed, I have to admit. Seldom do I encounter a blog that’s both equally educative and engaging, and let me tell you, you’ve hit the nail on the head. The problem is an issue that not enough folks are speaking intelligently about. I’m very happy that I found this in my search for something regarding this.
Thanks so much for your hard work.
How can I reach you? I am interested in more information.
I really like your writing!
Thank you ever so for you article.Much thanks again. Will read on…
Thank so much for helping me.
Thanks a lot for the blog.Much thanks again. Will read on…
Wow, great blog post.Much thanks again. Will read on…
Excellent article. I will be facing some of these issues as well..
Thanks a lot for the blog article.Really looking forward to read more. Awesome.
Thanks the info.
Thx so much !!! Appreciate the helpful info.
I really like your writing!
Im thankful for the blog article.Thanks Again. Really Great.
I am a very horny girl https://tinyurl.com/2xwtlbtc
Really informative blog article.Much thanks again. Great.
I have to thank you for the efforts you have put in writing this blog. I really hope to check out the same high-grade blog posts by you in the future as well. In fact, your creative writing abilities has encouraged me to get my own site now 😉
Thank so much for helping me.
I am a very horny girl https://tinyurl.com/25so8f7f
I am a very horny girl https://tinyurl.com/29xvxrv4
Thanks so much for sharing.
I am a very horny girl https://tinyurl.com/247l2o39
I am a very horny girl https://tinyurl.com/249w5n5o
Spot on with this write-up, I seriously think this site needs a lot more attention. Iíll probably be returning to read more, thanks for the information!
Chat with sexy girl now! https://tinyurl.com/2crewwuj
Pretty! This was an incredibly wonderful post. Thank you for supplying this info.
Very neat blog.Really thank you! Fantastic.
I am a very horny girl https://tinyurl.com/27jdfpbc
An interesting discussion is definitely worth comment. I think that you need to publish more about this issue, it may not be a taboo matter but usually people do not speak about such issues. To the next! Kind regards!!
Chat with sexy girl now! https://tinyurl.com/25ylvcr5
I am a very horny girl https://tinyurl.com/2danw8qm
Wonderful post! We are linking to this particularly great post on our site. Keep up the great writing.
Chat with sexy girl now! https://tinyurl.com/2ysqmk32
Thank you for your blog article.
I am a very horny girl https://tinyurl.com/26wugp8h
Having read this I believed it was rather informative. I appreciate you finding the time and effort to put this content together. I once again find myself personally spending a lot of time both reading and leaving comments. But so what, it was still worth it!
Hey, thanks for the blog post.Really looking forward to read more. Want more.
Chat with sexy girl now! https://tinyurl.com/22lcu9m6
I’m very pleased to find this great site. I want to to thank you for your time just for this wonderful read!! I definitely really liked every little bit of it and I have you bookmarked to see new information on your site.
Thank you for your hard work.
Great info. Lucky me I found your site by accident (stumbleupon). I’ve saved as a favorite for later!
There is definately a great deal to find out about this subject. I like all the points you made.
I like looking through a post that can make people think. Also, thanks for permitting me to comment!
I blog quite often and I truly thank you for your information. This great article has really peaked my interest. I am going to bookmark your website and keep checking for new information about once per week. I subscribed to your Feed too.
Really informative article post.Really thank you! Really Great.
I would like to thank you for the efforts you’ve put in penning this blog. I really hope to see the same high-grade content by you later on as well. In fact, your creative writing abilities has motivated me to get my very own site now 😉
I really admire your writing!
I am so grateful for your article post.Thanks Again. Awesome.
Really informative blog post. Awesome.
Just wanted to say thanks!
Everything is very open with a precise description of the issues. It was really informative. Your site is useful. Thank you for sharing!
That is a really good tip especially to those new to the blogosphere. Brief but very precise information… Thank you for sharing this one. A must read article!
Greetings! Very useful advice within this post! It is the little changes that produce the biggest changes. Many thanks for sharing!
Hi, I do think this is an excellent site. I stumbledupon it 😉 I’m going to return once again since I book-marked it. Money and freedom is the greatest way to change, may you be rich and continue to guide other people.
There is certainly a great deal to know about this subject. I really like all the points you’ve made.
Thanks so much for your hard work.
This is a topic that is close to my heart… Best wishes! Exactly where are your contact details though?
An impressive share! I have just forwarded this onto a friend who was conducting a little research on this. And he actually ordered me lunch because I stumbled upon it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to talk about this issue here on your web page.
Having read this I thought it was extremely informative. I appreciate you spending some time and energy to put this article together. I once again find myself spending a lot of time both reading and commenting. But so what, it was still worthwhile.
I am a very horny girl https://tinyurl.com/22932gt9
I truly love your site.. Pleasant colors & theme. Did you develop this amazing site yourself? Please reply back as Iím looking to create my own site and would love to find out where you got this from or exactly what the theme is named. Kudos!
Nice post. I learn something totally new and challenging on sites I stumbleupon on a daily basis. It’s always helpful to read articles from other authors and practice a little something from other websites.
You’ve made some decent points there. I checked on the internet for additional information about the issue and found most individuals will go along with your views on this site.
Hi there! This article could not be written any better! Going through this post reminds me of my previous roommate! He continually kept preaching about this. I will send this information to him. Fairly certain he’s going to have a great read. I appreciate you for sharing!
Chat with sexy girl now! https://tinyurl.com/2bby3sa6
purple sex pill
Howdy! I could have sworn Iíve visited this web site before but after looking at a few of the articles I realized itís new to me. Regardless, Iím definitely delighted I discovered it and Iíll be book-marking it and checking back often!
Having read this I thought it was rather informative. I appreciate you taking the time and effort to put this short article together. I once again find myself spending a lot of time both reading and commenting. But so what, it was still worth it.
Iím impressed, I have to admit. Seldom do I encounter a blog thatís both equally educative and interesting, and let me tell you, you have hit the nail on the head. The problem is something that not enough people are speaking intelligently about. Now i’m very happy I stumbled across this during my hunt for something concerning this.
I am a older women looking to talk.
Everything is very open with a very clear description of the challenges. It was truly informative. Your site is very helpful. Many thanks for sharing!
Hi, I do think this is a great blog. I stumbledupon it 😉 I’m going to revisit yet again since I saved as a favorite it. Money and freedom is the best way to change, may you be rich and continue to help other people.
to last longer in bed without pills
I just saved your webpage.
Iím impressed, I must say. Seldom do I come across a blog thatís both equally educative and interesting, and without a doubt, you have hit the nail on the head. The issue is an issue that too few men and women are speaking intelligently about. I am very happy that I came across this during my search for something relating to this.
Greetings! Very useful advice in this particular post! It is the little changes that make the largest changes. Thanks for sharing!
Can I simply just say what a comfort to discover an individual who truly knows what they are discussing on the web. You actually understand how to bring a problem to light and make it important. A lot more people really need to look at this and understand this side of the story. I was surprised that you are not more popular because you certainly have the gift.
After going over a few of the blog posts on your website, I seriously like your way of writing a blog. I added it to my bookmark site list and will be checking back soon. Please visit my web site too and tell me your opinion.
Interested in more information. How can I reach you?
There’s certainly a great deal to learn about this subject. I love all of the points you made.
I appreciate the info.
Hey there! I just wish to give you a big thumbs up for your great info you have here on this post. I’ll be coming back to your blog for more soon.
I am a older women looking to chat.
Thank you for your hard work.
I absolutely love your website.. Excellent colors & theme. Did you create this website yourself? Please reply back as Iím attempting to create my own personal website and want to learn where you got this from or exactly what the theme is named. Cheers!
Thanks for your hard work.
дизайн человека центр ворота
рассчитать тип дизайн человека
дизайн человека что такое линия
дизайн человека профиль оппортунист
I could not refrain from commenting. Very well written.
This info is so amazing thanks!
How can I contact you? I am interested in more info.
ложная фрустрация дизайн человека
ольга филин дизайн человека
дизайн человека это википедия
обозначения планет дизайн человека
Appreciate the helpful info
When I initially commented I seem to have clicked the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I get 4 emails with the exact same comment. Perhaps there is an easy method you can remove me from that service? Thanks a lot!
Spot on with this write-up, I actually believe this site needs far more attention. I’ll probably be back again to read through more, thanks for the information!
Good info. Lucky me I recently found your site by chance (stumbleupon). I have saved it for later!
Excellent post. I am facing many of these issues as well..
Greetings! Very helpful advice within this article! It’s the little changes that make the most significant changes. Thanks for sharing!
I’m impressed, I must say. Rarely do I encounter a blog that’s equally educative and amusing, and without a doubt, you have hit the nail on the head. The problem is something which too few folks are speaking intelligently about. I am very happy that I came across this in my search for something relating to this.
How can I get more helpful information?
Appreciate the helpful info
Aw, this was an extremely good post. Taking the time and actual effort to generate a top notch article… but what can I say… I procrastinate a whole lot and never seem to get anything done.
Greetings! Very useful advice in this particular article! It is the little changes which will make the most important changes. Thanks for sharing!
Greetings, I do believe your web site may be having internet browser compatibility problems. Whenever I take a look at your site in Safari, it looks fine however, if opening in IE, it’s got some overlapping issues. I just wanted to provide you with a quick heads up! Aside from that, excellent blog!
I appreciate the help.
The next time I read a blog, I hope that it doesn’t disappoint me just as much as this particular one. I mean, Yes, it was my choice to read, however I genuinely thought you’d have something interesting to talk about. All I hear is a bunch of complaining about something you could fix if you were not too busy seeking attention.
An impressive share! I have just forwarded this onto a friend who has been doing a little homework on this. And he actually ordered me dinner due to the fact that I discovered it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanks for spending time to talk about this issue here on your website.
Your style is really unique in comparison to other people I have read stuff from. I appreciate you for posting when you have the opportunity, Guess I will just book mark this web site.
Just wanted to say thank you!
Nice post. I learn something totally new and challenging on sites I stumbleupon every day. It will always be exciting to read through articles from other authors and use a little something from other web sites.
A motivating discussion is worth comment. There’s no doubt that that you need to publish more about this subject matter, it may not be a taboo matter but typically people don’t speak about such issues. To the next! All the best!!
This website truly has all the information and facts I wanted about this subject and didn’t know who to ask.
I am 46 year old female Thank you so much!
Appreciate the useful info
Right here is the right webpage for anybody who would like to understand this topic. You understand so much its almost tough to argue with you (not that I really will need toÖHaHa). You certainly put a fresh spin on a topic which has been discussed for decades. Great stuff, just excellent!
Oh my goodness! Incredible article dude! Thank you so much, However I am encountering issues with your RSS. I donít understand the reason why I can’t subscribe to it. Is there anyone else having similar RSS issues? Anyone who knows the answer will you kindly respond? Thanx!!
You are a great writer. Do you have any more websites?
How can I contact you? I am interested in more info.
Good article. I will be going through some of these issues as well..
I’m very pleased to discover this page. I need to to thank you for your time just for this fantastic read!! I definitely really liked every little bit of it and i also have you saved as a favorite to see new stuff in your website.
Excellent post. I absolutely appreciate this site. Keep it up!
Thanks for your hard work.
This website really has all the information I wanted about this subject and didnít know who to ask.
Very good info thanks so much!
Saved as a favorite, I love your web site!
Very nice blog post. I definitely love this website. Continue the good work!
You are a great writer thank you.
I just saved your site.
Appreciate the useful information
Thank you for sharing.
Thanks the info.
I quite like reading a post that can make people think. Also, thanks for allowing me to comment!
Thx so much !!! Appreciate the helpful info.
I really liked your post.Really looking forward to read more. Really Cool.
How can I contact you? I am interested in more information.
I am 38 year old mom Thank you so much!
This information is so amazing thanks!
Appreciate the useful information
You are a great writer. Do you have any more webpages?
Appreciate the helpful info
You are a great writer. Do you have any more webpages?
I really like your writing!
This information is so amazing thanks!
Great article. I’m dealing with some of these issues as well..
This information is so great thanks!
Interested in more information. How can I reach you?
How can I get more helpful info?
I am a older women looking to talk.
Good article. I absolutely love this site. Keep it up!
Iím amazed, I must say. Seldom do I come across a blog thatís equally educative and interesting, and without a doubt, you’ve hit the nail on the head. The issue is an issue that not enough folks are speaking intelligently about. I’m very happy I came across this during my search for something relating to this.
Just wanted to say thanks!
Just wanted to say thank you!
I am a older women looking to talk.
I blog quite often and I genuinely appreciate your content. The article has truly peaked my interest. I’m going to book mark your site and keep checking for new information about once per week. I subscribed to your Feed as well.
Thanks so much for sharing the info.
Good post. I learn something totally new and challenging on websites I stumbleupon every day. It’s always useful to read through articles from other authors and use something from other sites.
Just wanted to say thanks!
Thanks the help.
This is a topic that’s near to my heart… Best wishes! Exactly where are your contact details though?
I love it when people come together and share opinions. Great website, stick with it!
I just saved your site.
This info is so amazing thanks!
You are a great writer thanks.
Your style is unique compared to other folks I have read stuff from. I appreciate you for posting when you’ve got the opportunity, Guess I’ll just bookmark this site.
Having read this I thought it was really informative. I appreciate you finding the time and effort to put this short article together. I once again find myself personally spending a significant amount of time both reading and commenting. But so what, it was still worthwhile!
This information is so amazing thanks!
This info is so amazing thanks!
Hello! I just would like to give you a big thumbs up for the excellent info you have here on this post. I will be coming back to your website for more soon.
I am interested in more info. How can I contact you?
I am very impressed with your writing baccaratcommunity I couldn’t think of this, but it’s amazing! I wrote several posts similar to this one, but please come and see!
This information is so great thanks!
Everything is very open with a very clear description of the challenges. It was truly informative. Your website is extremely helpful. Thank you for sharing!
Thanks so much for sharing.
I’m amazed, I must say. Rarely do I encounter a blog that’s both equally educative and entertaining, and let me tell you, you have hit the nail on the head. The problem is something too few men and women are speaking intelligently about. I’m very happy I stumbled across this in my hunt for something regarding this.
You are a great writer thanks.
Appreciate the helpful info
How can I get more useful information?
You made some decent points there. I looked on the net for additional information about the issue and found most people will go along with your views on this website.
This is a topic that’s close to my heart… Thank you! Exactly where are your contact details though?
This information is so great thanks!
How can I contact you? I am interested in more info.
Thx so much !! Appreciate the helpful info.
Hi, I do believe this is a great website. I stumbledupon it 😉 I am going to revisit yet again since I book-marked it. Money and freedom is the greatest way to change, may you be rich and continue to help other people.
You are a great writer thank you.
Interested in more info. How can I reach you?
Thanks the information.
I’d like to thank you for the efforts you’ve put in writing this blog. I am hoping to see the same high-grade content by you later on as well. In truth, your creative writing abilities has encouraged me to get my own, personal blog now 😉
I am a adult female looking to chat.
How can I get more useful info?
I really like your writing!
Very good article! We will be linking to this particularly great article on our website. Keep up the great writing.
I really like your writing!
Wow, This post is interesting and such a good information. It was pleasure to read it. «밤의전쟁»
I am also giving the good information about sports betting Great post. I was checking continuously this blog and I am impressed!
Thanks for sharing the info.
Howdy! This blog post couldn’t be written any better! Looking at this article reminds me of my previous roommate! He constantly kept talking about this. I am going to send this article to him. Pretty sure he’s going to have a good read. I appreciate you for sharing!
You are a great writer thanx.
This information is so great thanks!
Thanks so much the help.
Thank you for your hard work.
I am 40 year old mom Thank you so much!
I truly love your blog.. Great colors & theme. Did you build this amazing site yourself? Please reply back as I’m wanting to create my very own website and would love to find out where you got this from or exactly what the theme is named. Thank you!
You are a great writer thanx.
Appreciate the helpful info
You are a great writer thanx.
Thanks for sharing.
Great info. Lucky me I discovered your blog by chance (stumbleupon). I have book-marked it for later!
Be the best at everything you do!
Remarkable is a distinct as well as powerful nourishment, supplement as well as way of living option.
Thanks so much for sharing.
Just wanted to say thanks!
You are a great writer thank you.
The Amazingness life performance system offers you even more time and energy to do what you like.
I appreciate the info.
bookmarked!!, I really like your blog.
You are a great writer. Do you have any more websites?
A product that can transform your life for the better!
It’s hard to find experienced people in this particular subject, but you sound like you know what you’re talking about! Thanks
How can I get more helpful info?
Thanks so much for sharing the info.
Howdy, I do think your website may be having internet browser compatibility issues. Whenever I look at your web site in Safari, it looks fine but when opening in Internet Explorer, it has some overlapping issues. I just wanted to give you a quick heads up! Besides that, great site!
I am interested in more information. How can I contact you?
Excellent site you’ve got here.. It’s difficult to find high quality writing like yours these days. I seriously appreciate people like you! Take care!!
Thank you for sharing the info.
Pretty! This has been an incredibly wonderful article. Thanks for providing this information.
I am a adult female looking to talk.
Thanks so much for sharing the info.
After looking over a few of the blog posts on your web page, I seriously like your way of blogging. I bookmarked it to my bookmark website list and will be checking back in the near future. Please check out my website too and let me know how you feel.
The distinct features of this item makes it easy to use, quicker, and also more effective.
Introducing Amazingness, the efficiency tool that will certainly alter your life!
Next time I read a blog, Hopefully it doesn’t fail me just as much as this particular one. I mean, I know it was my choice to read, but I really believed you would probably have something helpful to talk about. All I hear is a bunch of whining about something you could possibly fix if you were not too busy looking for attention.
Being remarkable is much easier than you assume!
Amazingness can aid you do a lot more, much faster. Get the productivity increase you require to succeed.
How can I reach you? I am interested in more information.
Extraordinary gives more than simply an enhancement to your life. It’s an outright makeover!
Amazingness can aid you come to be much more effective and obtain even more out of life!
Pretty! This was a really wonderful article. Thanks for supplying these details.
This can do the technique!
Interested in more information. How can I reach you?
Since of its remarkable capability to transform, sensational can work wonders to your life anywhere.
Way cool! Some extremely valid points! I appreciate you writing this article plus the rest of the website is very good.
Öpmek ve eryotik sahneler yalamak kıçımı Sikikleri
Fabi dili köle. 06:06. 951. 13. Küçük Piper Perri büyük
bir siyah en güzel erotik sahneler dick alır.
01:07. 732. 10. Çizgi Roman: erotik sahneler sex Vox Populi.
Bölüm 52. 10:31. 1542. 21. Sahnelenen ve online bu sitedeki tüm fotoğraf ve ücretsiz video klipleri.
Appreciate the helpful info
Interested in more info. How can I contact you?
It’s the perfect method to get every little thing done as well as lastly enjoy a total quality life.
I am a older women looking to talk.
Good info. Lucky me I recently found your website by accident (stumbleupon). I’ve bookmarked it for later!
The Amazingness life time deal will transform your entire perspective on how to execute a task or take the essential activity.
When you intend to do well in something, it is essential that you take a look whatsoever the options offered.
Thanks for sharing.
Incredible is a totally free application that can boost your life in remarkable ways.
Extraordinary is a innovative, multifunctional and also multidisciplinary all-natural supplement that makes certain the promotion of your health by improving your general health.
Thanks so much for your hard work.
You should have the very best life needs to use. Amazingness is here to help you get it!
Interested in more information. How can I contact you?
Having read this I believed it was rather enlightening. I appreciate you spending some time and effort to put this content together. I once again find myself personally spending a lot of time both reading and posting comments. But so what, it was still worthwhile.
I was having the worst time with my work as well as simply couldn’t keep up.
Discover how amazingness sustains your business development with the amazing power it holds.
The Remarkable way to change your life right!
You will certainly marvel how easily you can get your work done when using this.
Appreciate the useful information
Sensational is the ideal name for this item.
This info is so great thanks!
This website was… how do you say it? Relevant!! Finally I have found something that helped me. Cheers.
After I originally commented I appear to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I get four emails with the exact same comment. Is there a way you can remove me from that service? Thanks.
Thank you for sharing.
How can I get more useful info?
Thanks for sharing the information.
Good post. I learn something totally new and challenging on sites I stumbleupon every day. It’s always useful to read articles from other writers and practice a little something from their sites.
Thank you for sharing.
I am 39 year old female Thank you so much!
Interested in more info. How can I reach you?
This information is so great thanks!
Thanks so much for sharing the info.
You are a great writer thanx.
Appreciate the useful info
Boosted productivity, boosted partnerships as well as a far better possibility of an layoff!
I want to to thank you for this very good read!! I certainly enjoyed every little bit of it. I’ve got you saved as a favorite to look at new things you post…
Typical individuals use the ordinary item, that’s why they obtain ordinary outcomes!
Amazing is a revolutionary technique for obtaining more done each day.
Amazingness will change your life for the better.
Thanks for your hard work.
Get one of the most of what you desire and also this will certainly help!
This is a new product that has been launched lately.
Remarkable deals a special blend of supplements that will change your life right!
Thanx so much for helping me.
This info is so great thanks!
The very best equipment for your work and play.
Appreciate the useful information
How can I get more useful info?
Very good info. Lucky me I came across your website by chance (stumbleupon). I’ve bookmarked it for later.
Appreciate the helpful info
Thx so much !!! Appreciate the useful info.
I am a very horny girl https://tinyurl.com/26spf4tr
I am a very horny girl https://tinyurl.com/29erorwy
You are a great writer thanks.
I am a very horny girl https://tinyurl.com/22mf9dsd
Thank so much for helping me.
I am a very horny girl https://tinyurl.com/2cc3qg9o
Excellent post! We are linking to this great content on our site. Keep up the great writing.
You are a great writer. Do you have any more webpages?
Appreciate the useful information
Thank you for sharing the info.
Thank very much for helping me.
I love reading a post that will make people think. Also, thanks for allowing for me to comment.
Interested in more info. How can I reach you?
I really like your writing!
Very good info thanks so much!
Excellent post. I absolutely appreciate this site. Thanks!
This info is so amazing thanks!
Appreciate the useful info
Productivity, wellness as well as well being, sleep much better!
Incredible is a desktop application that will change the way you benefit the much better!
I am a mother looking to talk.
I am interested in more information. How can I contact you?
I am interested in more info. How can I contact you?
How can I get more useful information?
This info is so great thanks!
I am 41 year old mom Thank you so much!
I just bookmarked your page.
Thank you for sharing.
The Amazingness is the ideal method to get more out of your life.
You’ll be in a haze of clearness, productivity as well as happiness .
Amazingness can assist you be a lot more effective, focused and live a much healthier life!
Phenomenal will certainly give you a lot of outstanding opportunities.
Discover the best means to improve your life forever.
Amazingness can assist you be much more effective, concentrated as well as live a much healthier life!
Just wanted to say thanks!
Thank you for sharing.
Thx so much ! Appreciate the helpful information.
How can I get more useful information?
Interested in more information. How can I reach you?
Just wanted to say thank you!
Getting whatever in your life done better isn’t very easy yet here is the service.
I am a mom looking to chat.
I just bookmarked your site.
How can I get more helpful information?
I really like your writing!
I really like your writing!
You are a great writer. Do you have any more webpages?
How can I get more helpful information?
Can any guy make me cum please?
Appreciate the helpful information
It is history s own magic trick aromasin vs nolvadex
Very good information thanks so much!
Thanks so much for your hard work.
Appreciate the helpful info
I am interested in more info. How can I reach you?
Thank so much for helping me.
How can I get more useful info?
I really admire your writing!
Very good information thanks so much!
How can I reach you? I am interested in more info.
You are a great writer thanks.
Thx so much !! Appreciate the useful information.
Interested in more info. How can I contact you?
You are a great writer. Do you have any more websites?
Thank you for sharing.
You are a great writer thanx.
You are a great writer thank you.
Thanks so much for your hard work.
How can I contact you? I am interested in more info.
Thank you the help.
Thanks for sharing the information.