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“About them.”

I love analyze and comments too.

I do appreciate everyone who gives me support and understanding them and me.

It’s my fortunate.

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他的經历再次驗證了哈耶克：每當人類面臨災難，救助者總是未知的個體

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The Method To Do Financial Institution Reconciliation In Four Steps

GL reporting and account reconciliation modules from ERP “mega-vendors” such as Oracle, IBM or SAP. Gone are the days when finance and accounting functions existed in silos; now, they feed one another to be taught from previous performance, optimize present performance and maximize performance in the future. Barbara is at present a financial writer working with profitable B2B companies, together with SaaS firms. She is a former CFO for fast-growing tech companies and has Deloitte audit expertise. Barbara has an MBA degree from The University of Texas and an lively CPA license. When she’s not writing, Barbara likes to research public companies and play social games including Texas maintain ‘em poker, bridge, and Mah Jongg. With KPMG Spark, your financial account activity shall be reconciled within hours after it occurs. Similarly, for deposits appearing within the financial institution statement but not within the money guide, add such entries to the cash e-book balance. Generally, the cash balances across these systems don't match, which is exactly why accounting teams have to perform money reconciliations. Next, you’ll wish to take a glance at any objects which might be in your financial institution assertion but not in your bookkeeping records. As I mentioned earlier, these can embrace bank-specific transactions similar to charges, curiosity, or loan-related bills. Although most businesses do bank reconciliation as quickly as a month, how typically you undergo the process is dependent upon the distinctive wants of your corporation. The process of reconciliation ensures the accuracy and validity of financial information. Also, a proper reconciliation process ensures that unauthorized adjustments haven't occurred to transactions throughout processing. It makes certain these two data are balanced at the end of the recording interval. A slight discrepancy may arise due to the time difference of deposits and payments, however any unexplained distinction indicates a theft or a manipulation in the books. The book stability, your in-house accounting, additionally must be adjusted. This is when to reconcile all bank expenses, fees, inadequate funds fees, interest, errors. Make certain you verify each merchandise for errors and double-check that all charges are appropriately charged and curiosity added. Also keep an eye fixed out for back costs that might be on final month’s bookkeeping data, however present up on this month’s banking information. Revenue Tax Planning & Return Preparation We have each the expertise and expertise to ensure that estate and present taxes are correctly considered as part of your total tax plan, and that any estate tax returns are filed with full accuracy. Within our difficult taxation system, there are lots of methods to be taxed on sales, earnings and investments, and on the same time, there are a number of ways to avoid or minimize taxation. For example, promoting a property that has significantly appreciated before you're married as a substitute of ready until afterwards can cost you tens of hundreds in avoidable taxes. Leaving your IRA to your estate as an alternative of another individual can outcome in a bit of your hard-earned money going to charges, money owed and taxes. When these affairs are managed with superior tax planning in mind, the distinction in monetary results is significant. Tax planning takes the consequences of all provisions of the tax code into account, whether for household tax planning or enterprise tax planning, and charts probably the most beneficial path for your particular scenario. The planning course of starts at the beginning of the yr, normally while making ready the prior 12 months income tax return. We thrive on advising clients on the way to save earnings taxes, what's deductible and what's not, and in letting you know the way to maintain your hard-earned dollars. When it involves enterprise tax preparation, there is a lot concerned and you need to ensure it is done proper. Mazzo Accounting Services, we have worked with many firms in and round West Reading, Reading, Kenhorst, Sinking Spring, and Wyomissing PA with the planning and preparation of their tax paperwork. These companies select us due to our expertise with assisting companies repair mistakes which will have happened in the past. Additionally, we might help discover opportunities to save money that they weren't aware of. Below are Danielle’s recommendations to assist you select the method that most carefully fits your monetary state of affairs. She additionally supplies her professional perspective on specific time-sensitive tax opportunities and pitfalls to bear in mind, each this year and subsequent. At DeFreitas & Minksy Certified Public Accountants we work exhausting for our purchasers with our Business Tax Planning and Preparation services. We may help govt teams develop strategic plans to satisfy targets, focus resources and to strengthen operations in a competitive setting. We also can assist with monetary report preparation, lease or purchase choice analysis and discovering certified workers. Managing the monetary details of your small enterprise can quickly become a burden that takes your time, vitality, and focus away from serving your shoppers and continuing to develop your business. The Distinction Between Bookkeeping And Accounting Through the era of monetary reports, stakeholders can discover the profitability, monetary status and general efficiency of a company. On the opposite hand, the principle goal of auditing is to assess if specific monetary statements are appropriate. Auditors are devoted to analyzing enterprise transactions over a selected accounting period in order to ascertain that they are authentic and compliant. Further, the auditor ought to consider the effects of administration's refusal on his or her capability to depend on different representations, together with those obtained in the audit of the corporate's financial statements. Financial reporting is a broader idea than financial statements. In addition to the monetary statements, financial reporting consists of the company's annual report to stockholders, its annual report to the Securities and Exchange Commission (Form 10-K), its proxy assertion, and other monetary data reported by the company. There are some major variations in the ways finance vs. accounting professionals work with financial statements – accountants are primarily answerable for creating them, whereas finance professionals are primarily answerable for analyzing them. The accounting course of is more subjective than bookkeeping, which is largely transactional. Bookkeeping is the method of recording daily transactions in a consistent way, and is a key component to gathering the financial information wanted to run a profitable business. Our Accounting guides and resources are self-study guides to study accounting and finance at your own pace. WACC is a firm’s Weighted Average Cost of Capital and represents its blended cost of capital together with fairness and debt. One of the largest differences in accounting vs. finance careers is the kinds of personalities which would possibly be drawn to every of them. Accountants, by nature, are backward-looking as a outcome of they take historic financial info to arrange their stories. Prospective buyers hire analysts to prepare monetary statements. The basic ledger ought to embrace the date, description, and steadiness or total quantity for each account. These classes usually include belongings, liabilities, owner’s equity, income, expenses, features, and losses. The major classes of the overall ledger could additionally be additional subdivided into subledgers to include further particulars of such accounts as cash, accounts receivable, accounts payable, and so forth. Audit Providers Coordinate a administration decision for cross-cutting audit findings (see in § 200.1 of this part) that affect the Federal programs of multiple agency when requested by any Federal awarding company whose awards are included within the audit discovering of the auditee. Using the information included within the reporting bundle described in paragraph of this section, the auditor should full the relevant data elements of the info collection form. By lenders, sureties, outdoors buyers, and other governmental and regulatory businesses. The agency works hard to accelerate the general reporting process whereas making sure that every one the figures mirrored on their client’s financial statements are fairly introduced. Section 302 pertains to "Corporate Responsibility for Financial Reports." It established, partially, that CEOs and CFOs should evaluate all financial stories and that the reviews are "pretty presented" and do not contain misrepresentations. Audits are typically performed as a end result of outside third events require an auditor’s opinion on organization’s monetary statements. The objective of an audit is to precise an opinion about whether the monetary statements are fairly offered, in all materials respects, in conformity with typically accepted accounting principles or some other monetary reporting framework. An unbiased audit happens when an auditor or auditing agency outside of your organization examines your nonprofit’s financial statements, records, transactions, accounting practices, and internal controls. Single Audits are designed to make certain that the recipient of federal funds is financially sound, accountable, and in compliance with federal program requirements for the use of federal funds. In an AUP engagement, the parties agree upon the specific procedures to be carried out by the our staff member, and after the work is full, Emerick & Company will report back on the results of these procedures. The sufficiency of the procedures is solely the responsibility of the parties specified within the report, and we make no representation regarding the sufficiency of the procedures for objective of the report or for another purpose. Agreed-upon procedures don't constitute an examination beneath SSAE and no opinion is expressed on the topic matter. Depending on your background and expertise, the term Internal Audit could conjure up thoughts of pouring over financial statements or anxiously awaiting a visit from the IRS. As 會計師事務所 , auditors are better geared up to identify data anomalies, create business insights, and focus on business and monetary reporting threat. Management teams also can utilize internal audits to establish flaws or inefficiencies inside the company earlier than permitting exterior auditors to evaluate the monetary statements. Internal audits are used to improve decision-making inside a company by providing managers with actionable gadgets to enhance internal controls. They additionally guarantee compliance with laws and regulations and preserve well timed, truthful, and accurate financial reporting. Fti Consulting Having assist with this facet of managing a small firm can be indispensable, and the time it can free for a busy owner, invaluable. Make positive your lawyer is acquainted with the peculiarities of consulting businesses and has expertise representing other consultants. Training applications, retraining packages, technical software implementation, and different areas require specialized skills that only skilled consultants offer. Help shoppers understand how to manage their vendors and supply chain greatest. If you're employed remotely from a house workplace you may not want commercial property insurance coverage. But you need to contemplate buying errors and omissions insurance coverage and different enterprise liability insurance policies to assist cover bills when you're sued. Access all Xero features for 30 days, then decide which plan best suits your business. You'll bore the buyers and your plan will end up on a pile the place no person will ever look at it once more – including you. Organizations can dramatically enhance efficiency by way of common, personalised suggestions — but only if their leaders have the talents to deliver it. Senior Client Partner Maria Amato talks about the significance of partaking with your employees and creating an employee-focused group. Inherent in Bain’s idea of “profits at a discount” is the promise that consulting is more than just someone coming up with a plan for your firm. GLG is, after all, removed from the only expert community firm benefiting from the expansion on this house. In 2008, corporations were spending less than $100M on skilled learning networks. Roles And Significance Of Skilled Accountants In Enterprise Now that you perceive the way to value a business on your own, you’ll need to maximize that worth before you sell. There are each short- and long-term tips that may allow you to enhance your business valuation and assist you to get the biggest sum possible for your small business. EBITDA is another widespread valuation device utilized by business valuation consultants, and is often used as an alternative of SDE. Which tool to make use of typically depends on the kind of business being valued, in addition to its earnings. While SDE is common for small businesses which have lower than $1 million in earnings, EBITDA is a most well-liked device for companies with earnings in extra of $1 million. Nevertheless, because of Missouri’s optimistic economic local weather, Joe’s business-specific multiplier is slightly higher than the trade normal, at around 2.zero. Some small business homeowners valuing their businesses for sale may quote anywhere from $500 to $1,000, primarily based on assumptions on how much the property are value. They will look to the skilled accounting physique to supply them with the support and resources they need in doing their every day jobs and to maintain their abilities up-to-date. For example, skilled accountants in business could look to their subject matter experts in the accounting physique for advice on the method to handle moral dilemmas. They will also be depending on their accounting body to supply steady skilled improvement training initiatives to maintain their knowledge and skills current. Making a mistake when forecasting, or otherwise not accounting for danger, can have main adverse effects on a company’s capability to do business. Therefore, learning tips on how to prepare pro forma monetary statements and accurately forecast income and money move is a crucial enterprise talent. In this text we’ll present a framework that reveals how PSF leaders can proactively place their practices and manage their shopper mix. When a firm’s practices have a diffuse mixture of purchasers and unclear strategic positioning, it weakens the firm’s market profile and leads to inside conflicts, notably concerning the firm’s future course. We present full spectrum of consulting and litigation support companies involving valuation and business damages. Our providers might contain multiples stages of the litigation course of, together with pre-litigation consulting to settle a dispute, and can continue all through the discovery, deposition, trial preparation and trial processes. When a proof of valuation is required for certain tax laws, let our team of valuation specialists information you forward within the development of a strategy and analysis. Prime Accounting Companies In South Africa For Small Businesses BDO is a global accounting and advisory agency and some of the prestigious CPA companies in the us Its internship program offers college students hands-on expertise while they work alongside senior managers. Its full-time workers have access to informal coaching, formal mentoring, and extensive training. Make the most of your email marketing efforts with regular updates and attention-grabbing content material that focuses on enterprise strategy and financial ideas, not solely accounting issues consistently. For some, a sole proprietorship won’t require incorporation – especially if the work is centered around much less advanced tasks such as fundamental tax preparation. However, there are certain legal responsibility protections by turning into an LLC, including limiting threat for your corporation. CBIZ allows you to dedicate your time to important business issues by providing customized options that allow you to manage your funds, your risk and your workers. A testomony to the quality of our service is that a large number of our clients have been with us through the decades. One of our earliest purchasers, a firm of solicitors in Gray’s Inn, has been with Begbies for the explanation that mid-1850s. We are immensely pleased with our heritage however are also forward thinking and focused on the challenges and opportunities of the longer term. The agency is primarily pushed by its UK taxation companies which are offered to purchasers who are looking for an advisor with information to navigate the UK’s advanced tax techniques, mixed with integrity to deliver the optimum tax outcome. Moore Thompson has been helping people like you to build profitable companies and personal wealth for greater than eighty years. The Means To Add A Journal Entry For Accounts Receivable By doing so, you presumably can simply perceive what services or products are generating probably the most income in your business. Be cautious to not overly complicate your chart of accounts. If you create too many categories in your chart of account, you can make your complete monetary reviews troublesome to learn and analyze. You’ll need to determine if you function your business in an origin-based state or a destination-based state. In the previous, you must charge sales tax primarily based on the state where you run your business. The latter requires gross sales tax to be utilized based mostly on the purchaser’s location. Technically, Canadians are required to make use of the accrual methodology. For more data on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov. In common, you have to file a current Form 3115 to request a change in both an overall accounting technique or the accounting treatment of any merchandise. There are some instances when you'll have the ability to acquire automatic consent from the IRS to alter to sure accounting methods. In different situations, you'll find a way to file Form 3115 using the non-automatic change request procedures to request an accounting technique change. Even your suppliers and different creditors may ask to see sure financial information. Such data may be produced by your exterior accountant, but it's primarily based on your day-to-day recordkeeping. If a gross sales tax legal responsibility is created by the sale transaction, it is recorded at this time, and will later be eliminated when the gross sales tax is remitted to the federal government. To document obtained sales tax from clients, debit your Cash account, and credit score your Sales Revenue and Sales Tax Payable accounts. This represents gross sales tax money you collected from prospects however have not yet remitted to the government. The following paragraph and the chart beneath present an example of a structure in use at the time this interpretation was developed.

Saltmarsh Cpas And Business Consultants

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In order for any constructive change to happen inside the group, the chief must show by instance and live the company core values. Accelerating advances in technology, evolving enterprise fashions and heightened customer expectations are continuously changing the game, putting stress on organizations in each sector to be more agile and ready to change. The course of involved a medium-sized group of those that work in the system. There was a new prime chief who was answerable for the system however had little understanding of the method it worked and why things were as they have been. There have been middle managers who have been accountable for the system’s course of and sure felt the most susceptible within the process. Consultants are usually engaged too late, when downside is visible at the organizational iceberg tip, so proactive checkup, like regular medical checkup, is recommended. On the other facet, this opens further hazard for abuse from disreputable practitioners. 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We can devise tax strategies that insure that you just or your small business are paying solely what is totally necessary and not one penny more! Throughout the year we constantly advocate methods that enable you to take full advantage of all of the tax legislation changes that affect you. It would assist when you had the extra infrastructure, extra funding, constant up-gradation to emerging applied sciences, and strong knowledge integrating techniques. However, payroll providers can leverage cutting-edge technology and robotic course of automation that warrant seamless payroll administration. Infinity Globus is a leading world accounting company offering Finance and Accounting (F&A) Outsourcing companies to accounting corporations primarily based in the UK, USA, Canada and Australia. The vary of needs for valuing companies continues to widen, and Donald W. Wilson CPA, PA can present in-depth evaluation that will help you identify and analyze the components that drive the value of your organization or one during which you are interested. The vary of wants for valuing companies continues to widen, and Honeycutt & Grady, CPA's can present in-depth analysis that can help you establish and analyze the factors that drive the value of your organization or one in which you are interested. The vary of needs for valuing companies continues to widen, and Glass & Shuffett Ltd can present in-depth analysis that will assist you determine and analyze the components that drive the value of your company or one by which you have an interest. The range of wants for valuing businesses continues to widen, and Zalucki & Halstead CPAs can present in-depth analysis that can help you establish and analyze the components that drive the value of your company or one in which you have an interest. Your Full Guide To Financial Institution Reconciliation For Your Small Business Today, online banking and accounting software supply real-time feeds and automatic transaction matching. As a result, bank transactions can be mechanically imported into an accounting software, where one is prepared to categorize and match a large quantity of transactions with one click on of a button. This significantly reduces the hassle that goes into the reconciliation course of and permits companies to verify their money balances anytime all through the month. As a ultimate step of the bank reconciliation process, appropriate any omissions and errors within the accounting information of a business by posting adjusting journal entries to the cash account in the basic ledger. Hopefully you by no means lose any sleep worrying about fraud—but reconciling financial institution statements is a method you may make positive it isn’t occurring. The financial institution assertion and the company's books now have a balance of $6,975 so the bank assertion is reconciled. Once the balances are equal, companies want to organize journal entries for the adjustments to the stability per books. In the bank books, the deposits are recorded on the credit score aspect while the withdrawals are recorded on the debit side. The financial institution sends the account assertion to its clients each month or at common intervals. To reconcile a bank assertion, the account steadiness as reported by the bank is in comparability with the final ledger of a business. Check your books in opposition to the financial institution statements, and make positive that each transaction is correctly accounted for. Perhaps a payment has but to clear or you forgot that you simply paid cash for one thing. You receive a bank assertion, typically at the end of each month, from the financial institution. The Startup Cash Circulate Forecast Information Clearly establish inflows and outflows — The money move forecasting process requires you to develop a really clear and thorough assessment of your money inflows and outflows. This, in turn, helps to provide you a greater picture of what makes your corporation operate and what your overall financial picture seems like. With an oblique cash move forecasting technique, your aim is typically to judge your company’s money move wants over an prolonged interval. You inform the system the minimal stock you'd place an order for, and the way a lot inventory you need to maintain on hand at a minimum. Databox is a custom finance dashboard softwarethat permits you to visualize, analyze, and report on financial performance in one place. It’s virtually impossible to forecast where your small business is going to be longer than one year out. You’ll introduce more danger and larger uncertainty the additional out your monetary scenario models go. "Simons Bitzer has been a real ally within the financial health and management of our agency. Simon's brings controls, accountability, fairness and compliance to our books and peace of mind to our house owners." Large and sophisticated organizations should put together a monthly forecast that extends a minimal of six months and preferably out to a yr. Update and Evaluate - As receivables are available and expense funds go out, update the original figures in your forecast to raised understand your organization's cash flow and to create a more accurate forecast. Evaluate how the differences in your anticipated and precise figures affect and alter your corporation's money flow future. Please observe that this report sort is currently solely obtainable in QuickBooks Desktop Edition, not QuickBooks Online Edition. Cash flow forecasting could additionally be an arduous task, but it is a important one. This crucial process won't solely let you know how much cash your business is predicted to generate but in addition what it goes to have to fund future enlargement and dealing capital.

福音問答集37--耶穌也有原罪嗎？怎麼證明耶穌經過無數世修煉消除了罪性？

問：請問牧師，我們現在的人類都是父神造的嗎？ 回答：父神造了亞當、夏娃，也造了我們，父神還在不斷的造人。

問：但是有人反駁說：我們是父母生的 回答：如果父神只造了亞當、夏娃，沒造我們，也就是說，亞當、夏娃的孩子不是父神造的，是亞當、夏娃自己造的，那麼，亞當、夏娃就成了父神了。所以，我們每個人雖然表面上是父母生的，但是，其實是父神借着我們的父母生了我們。

問：請問牧師，人類的原罪是不是與生俱來的？ 回答：人類的原罪不是與生俱來的。

問：但是聖經中說：人類生來就是罪人。 回答：如果人類生來就是罪人。由於我們是父神造的，那麼，我們的原罪就是父神在造我們的時候直接植入的。我們在《快樂的本質和真實的自由》第5、6、8集詳細的討論過了，人類的原罪不是父母遺傳的。 https://youtu.be/CFDAEWMSo2s

如果我們的原罪就是父神在造我們的時候直接植入的，那麼，就無法體現父神的仁慈，公平和公義。

有人問：如果人類的原罪不是與生俱來的，那麼，人類的原罪是從何而來？ 回答：人類的原罪是人類濫用自由意志，經過無數世輪迴的積累，才積累了深厚的貪愛、嗔恨、嫉妒、傲慢等等罪性。所以，這一生，我們生來就有罪性，父神派主基督來救贖我們。

問：請問牧師，罪性和原罪的區別是什麼？ 回答：原罪這個概念是基督教神學的一個概念，是說人與生俱來的、本有的罪性。因為他們沒有輪迴轉世之說，按照他們的邏輯，原罪是人出生之後，自由意志濫用的結果。

但是，據我們觀察，人類小時候，自由意志還沒有濫用的時候，就有很多罪性體現出來了。例如，貪婪、嗔恨、嫉妒。所以這個邏輯上不能自洽。

而我們認為，罪性雖然是與生俱來的，但不是本有的，因為我們有輪迴轉世的觀念，所以罪性不是這一世積累出來的，罪性是指經過無數世輪迴轉世積累出來的像貪愛、嗔恨，嫉妒等習性，所以，罪性是可以通過反省、悔改和修煉來消除的。

問：請問牧師，每個人只有一生的悔改機會嗎？ 回答：每個人並非只有一生的悔改機會。

問：但是，聖經中沒有輪迴轉世之說。 回答：聖經里沒說過的真理多着呢！難道全世界只有一本聖經里講的是真理，其他的都是謬論？耶穌來的時候，跟幾個打魚的能講多少真理？講他們也聽不懂。

每個人都是父神所造，每個人與生俱來都有罪性，如果每個人只有一生的悔改機會，再如果悔改不成功，達不到升天國的條件，那麼，死後只能在陰間等待審判，在末日審判的時候，肯定就永永遠遠下地獄了，沒有悔改的機會了。這樣，就無法體現父神的仁慈，公平和公義。

所以，每個人並非只有一生的悔改機會，悔改不成功，達不到升天國的條件，可以繼續轉世悔改和修煉，直到成功升入天國。這樣，不僅體現出父神的仁慈，公平和公義。也合乎神的道，合乎真理。

問：請問牧師，耶穌也有原罪嗎？ 回答：耶穌是經過無數世的修煉，才消除了罪性，恢復了完全的神性，成為聖潔的。

問：有人反駁說：聖經中沒有說耶穌有過原罪。耶穌是父神的獨子。 回答：我們也是父神的兒女，之所以說，耶穌是父神的獨子，是因為耶穌消除了罪性，恢復了完全的神性，成為聖潔的，而我們都還沒有消除罪性，恢復神性，成為聖潔的，所以才說，耶穌是父神的唯獨一個完全消除罪性的兒子。

問：有人反駁說：你怎麼證明耶穌是經過無數世的修煉，才消除了罪性的？ 回答：我們知道，耶穌不是神自己，耶穌是父神的兒子，耶穌也是萬世之前受生的，從無到有叫生，所以，耶穌也是受造的，這一點在《三位一體》的視頻里已經講的很清楚了。https://www.youtube.com/watch?v=XS2pk59bV94

我們知道，父神造人的時候，不可能造一個沒有原罪的，而造其他人就植入原罪。並且每個人的原罪的大小和性質不等，否則，也太不公平了，也太不仁慈了。

問：你不是說，人類的原罪是由於人類濫用自由意志，才積累了深厚的貪愛、嗔恨、嫉妒、傲慢等等罪性嗎？ 回答：是的，你說的沒錯。但是，父神造人的時候，不可能造一個不會濫用自由意志的人，而造其他人時就植入了可以濫用自由意志的屬性。否則，也太不公平了，也太不仁慈了。

父神是仁慈，公平和公義的，父神造人的時候，是平等賦予了每個人自由意志，由於無知，每個人都可能會濫用自由意志，耶穌也不例外，

所以，耶穌必然也會因為濫用自由意志而積累各種貪愛、嗔恨、嫉妒、傲慢等罪性，但是，每個人也都有反省、悔改、和修煉的自由意志，耶穌是那個最先完成悔改的那個人。

主基督有說，父神是想讓人人都得救，這就是他的仁慈和公平。雖然門是窄的，但是大家最終都能進這道門。這多完美！

問：請問牧師，普通人也有神性嗎？ 回答：不僅是耶穌有神性，我們也有神性，我們每個人都是可以通過反省、悔改、和修煉達到無罪，成為聖潔。

問：可是，聖經中沒有說，人類也有神性。 回答：聖經中沒有說的真理太多了，你不要每次都拿「聖經中沒有說」來跟我說事。如果人類沒有神性，那麼，人類怎麼可能聽到懂神的話呢？人類的自由意志就是人類有神性的真實體現。

好，我們現在總結一下。 請大家捫心自問一下，我們與生俱來的原罪是神造我們的時候直接植入的嗎？ 如果是的話，那父神就太不公平了。或者是父神在造我們的時候，技術上出現了失誤。

但是，大家都很明白，這都是不可能的。

所以，神在造我們的時候，並不是一開始就給我們植入了罪性，即所謂的原罪，而是賦予了我們自由意志，但是由於我們的無知，我們濫用了自由意志，經過無數世輪迴的積累，才積累了深厚的貪愛、嗔恨、嫉妒、傲慢等等罪性。

耶穌也不例外，但是，耶穌是那個最先完成悔改的那個人，耶穌最懂我們，知道我們每個人的痛苦、絕望和無奈。 所以父神派主基督來救贖我們。阿門！

第一，不管是哪個宗教，哪個派別，只要信主，信上帝； 第二，相信輪迴，去惡行善，懺罪悔改； 這樣的人都是我們的弟兄姊妹，這樣的教派都是和我們志同道合的教派。我們要聯合起來，團結起來，傳播真理。 我們不僅要自己信，如果你覺得講得有道理，要傳播給更多的人。傳福音不僅是牧師的工作，是我們每一個信徒的責任。這也是升入天國時，主最看中的一個方面。

“如今常存的有信、有望、有愛；這三樣，其中最大的是愛。” Kristen，來自東方的牧師，對東西方宗教、文化都有非常深刻的研究。 在其牧師生涯中，尤其註重考證，澄清歷史事實，探尋聖經深意，兼收博採，不分門戶派別。 延續耶穌精神，不與世俗妥協，引領基督徒回歸真理、造福社會。

查經學習小組Whatsapp： https://chat.whatsapp.com/HElK31FQalL6lMScjY9MM9 郵箱：[email protected] 網站：www.wiselight.org

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蔡英文，是女皇時空穿越也是妲己現身

——《蔡英文秘史》揭穿秘密

民國104年（2015年）春節期間，位於台南市西北面的南鯤鯓廟代天府（五府王爺廟）抽出「武則天坐天」的「國運」簽，此簽隱喻民進黨主席蔡英文將成為女領導人。蔡英文上位，真的只是靠廟裡一支簽嗎？顯然不是！网上的一本《蔡英文秘史》向我们揭示了她是如何一步步的成为「穿越时空的女皇」，這就是她步步為營的結果。

在李登輝的一手操弄下，陳水扁率領民進黨將國民黨趕下台，台灣首次政黨輪替。 蔡英文雖然在陳水扁政府中擔任陸委會主任一職，但始終無任何黨籍。 民國93年（2004年）大選塵埃落定之後，陳水扁再一次找到蔡英文，提出讓她出任民進黨不分區立委。 台灣的所謂立法委員，相當於美國國會議員，是手握實權很有油水的職位。陳水扁接二連三主動關照蔡英文，一方面有李登輝的囑託，另一方面也是想安插絕對的自己人，像蔡英文這樣的政治菜鳥自然是不二人選，因為完全能被自己拿捏。 作為交換條件，蔡英文若想進入立法院，必須先加入民進黨，保證按民進黨黨章黨紀行事，蔡英文欣然應允。 此時的她一直是民眾心中的清純「小龍女」 。

蔡英文在擔任了兩年的立法委員後轉任到了行政機構擔任副主管，在陳水扁的一力護航下，蔡英文的仕途之路順風順水，沒有任何外部力量可以撼動。 民國95年（2006年），蔡英文被任命擔任行政院副院長。 民國97年（2008年），陳水扁狼狽下台，身陷囹圄，民進黨一敗再敗，走入死路。 民進黨在總統大選中挫敗，在520交出政權前，民進黨選出下野後第一位黨主席，選舉結果由當時有「小龍女」稱號的蔡英文打敗辜寬敏，當選黨主席。 這也是民進黨創黨以來首位通過黨員選出的女性黨主席。

民進黨的「四大天王」謝長廷、游錫堃、蘇貞昌和呂秀蓮雖然受挫，但卻在民進黨內各據山頭、擁兵自重，並不把蔡英文放在眼裡。 實際上，蔡英文之所以能高票當選民進黨主席，並不是因為黨內派系都支持她，而是「四大天王」互鬥，沒有一個人能接這個位子。 民進黨大老需要有人在前線收拾爛攤子，讓他們坐擁超然的權力，黨內若發生了什麼事，再來另外討論。但顯然，蔡英文並不想當傀儡。

在削弱陳水扁時代「四大天王」的同時，蔡英文也在培植自己的團隊。民進黨桃園縣長參選人鄭文燦、發言人蔡其昌、政策會首席副執行長劉建忻、文宣部副主任廖志堅，是蔡英文最為倚重的「政治新星」，被媒體稱為民進黨的「四小天王」。 通過四小天王領兵作戰，其他勢力慢慢淡出民進黨的決策核心，蔡英文逐步確立了自己的領導地位。

蔡英文在任民進黨主席的4年間，政治光環逐漸顯耀，不少綠營政治人物向蔡聚攏，這也讓蔡英文的聲望在不知不覺間有了進一步的飛躍，讓她有了角逐政壇的本錢。以蔡英文為核心的英系已初具雛形。 此後，蔡英文親歷新北市長選舉而高票落敗，黨內人氣居高不下，逐步奠定綠營共主的地位。

蔡英文黨權在握之後，人們發現，她說的話許多人聽不懂，如「和而不同，和而求同」。 五市選舉時，蔡說「反ECFA是民進黨共同政見」，卻又表示民進黨一旦執政，不會推翻「前朝」政策; 她更表示ECFA有對台灣不利的條文，將來民進黨執政後會要求民意部門重審，但這些條文是什麼卻不明說。她同時留下「反十八趴又領十八趴」的紀錄，對此也從不做說明。

《遠見》雜誌民調曾顯示，蔡英文的兩岸政策是什麼？超過7成的人不知道。其實，蔡英文不為人所知的政策，何止兩岸關係而已。 其餘對島內政策、國外交往、經濟、農業，連民進黨高層迄無一人公開為她詳細闡述過。故而，這時期蔡英文的第二個綽號「空心菜」由此得名。其意為，蔡英文心中其實並無大政方針，她還遊走在雲裡霧裡。

蔡英文第三個綽號「武則天」，則出自民進黨內之口。 武則天雖是中國第一個女皇帝，但專斷、跋扈、猜忌，又喜怒無常。 蔡英文自民國99年（2010年）投身選舉以來，前民進黨中常會，中常委柯建銘、陳明文等人紛紛表示，蔡英文競選政策他們並不清楚，希望蔡主席說清楚，以便他們在地方輔選，不料，這些話竟觸怒了蔡英文，她勃然大怒，足足罵了半個小時。 另一個場景，是蔡英文作為台灣總統參選人，常有被媒體包圍提問的時候，她曾憤而推開麥克風，責備記者「你們怎麼老是問這種問題？」。蔡英文對媒體的不耐煩已非第一次，如她常說「這話我已經說過了」， 或者一語不發，推開記者，拂袖而去。

歷數蔡英文執政台灣時期的行為：從追殺國民黨的黨產到砍年金，從不認同「九二共識」到台海關係緊張，從八八風災重建到搭雲豹甲車笑臉勘災，從媚日諂美到熱臉蹭冷屁股，從甩鍋馬英九國民黨到污衊大陸製造假資訊給大陸扣黑鍋。縱觀蔡英文在當選總統後的政治行為，簡直幼稚的無語。毫無政治頭腦，完全是開啟了自顧自的自嗨模式，根本不在乎外界的反應和民眾的死活。當年的所謂「國運」簽，哪裡是「武則天坐天」，這貨分明是申公豹派去的妲己亂朝啊。

蔡英文不僅是李登輝時期「兩國論」的重要策劃者，也是陳水扁時期強烈阻撓台海關係改善的「幕後黑手」，更是國民黨執政8年中諸多「暴力事件」的策畫者

民國97年（2008年）10月底，時任大陸海協會副會長的張銘清，以廈門大學新聞傳播學院院長的身份前往台灣參加學術交流活動，同時為陳雲林赴台打前站。民國97年（2008年）10月21日上午，張銘清在台南市南安平古堡參觀時，突然衝出一大批綠營支持者，張銘清後腦被打，然後被推到在地，連眼鏡都飛了出去。當張銘清準備乘車離開時，甚至有台獨分子跳上座車車頂狂踩叫囂，試圖阻止他離開。 事後警方查出打人者為民進黨台南市議員王定宇，而蔡英文在對其進行問詢之後對外宣稱，「他並不是有意蓄謀的」。 兩周之後，海協會會長陳雲林正式抵達台灣，11月4日當天，正當兩會領導人在圓山飯店進行會晤之時，蔡英文組織了上萬綠營支持者包圍會場，名曰嗆馬圍陳。在蔡英文坐鎮指揮不斷鼓噪之下，示威人群逐漸失控，期間有人向員警投擲石塊和汽油彈，雙方發生激烈衝突，最終演變為近10年來最嚴重的流血事件，造成了超過450人受傷。

民國98年（2009年）5月17日，台北凱達格蘭大道，民進黨主席蔡英文聯合支持者組織「嗆馬保台」5.17大遊行和跨夜靜坐示威，抗議時任總統馬英九。

在策畫多起暴力事件後，蔡英文將所有暴力輕描淡寫為「零星事件」，並立即將責任推卸到所謂的「黑道分子」身上。從此蔡英文在島內獲「暴力小英」稱號，並初步鞏固了蔡英文在民進黨內的地位。短短幾個月時間，她就像完全變了一個人似的，已經不再排斥街頭運動，甚至開始沉迷並享受這場權力的遊戲了。據報導，蔡英文在工作時善於軟硬兼施。在「陸委會」內部聽彙報時總是低著頭，頭髮遮住半邊臉，讓人感覺她沒在聽，但又會突然頭髮一甩、豹眼圓睜，拋出幾個問題，若彙報者答不上來，就會被痛批，原本以知性學者形象示人的蔡英文正式黑化，從「小龍女」徹底變身「暴力小英」。

從民國97-101年（2008年到2012年），四年時間里，蔡英文言行的幻與變、虛與實，使她的綽號由「小龍女」、「空心菜」轉為「武則天」、「暴力小英」。人們發覺，蔡英文其實並不是「小龍女」，那只是她一時的面具罷了。

《蔡英文秘史》下載地址：https://zenodo.org/records/10450173

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