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text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">&nbsp;今天我们学习的是<strong>在制品</strong>。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); font-size: 14px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">在制品</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">不仅构成售出产品的成本的一部分，而且需要在生产期初购买，进而加工成为产成品，这种库存叫做在制品(work-in-process, WIP)。它是很多公司投资的一个主要部分,因此缩短库存在生产中所花费的时间是降低与这种投资相关的成本的一种好方法。在生产中，人力、物料和管理费用持续不断地附加在产品成本中。合理地控制在制品的储备量，做好保管工作，使它们不受损坏，可以保证产品质量，节约流动资金，缩短生产周期，减少并避免积压。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); font-size: 14px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); font-size: 14px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">接下来Tonii老师带领大家来看一道例题：</span></p><p style="text-indent:45px"><span style="font-family: &quot;思源黑体 Light&quot;, sans-serif; color: black; letter-spacing: 2px; background: white; font-size: 16px;">假设一个公司的平均WIP库存为12周,年平均出售产品成本为3600万元，假设该公司每年有50个工作周。在制品价值约为产成品价值的50%。</span></p><p style="text-indent:45px"><span style="font-family: &quot;思源黑体 Light&quot;, sans-serif; color: black; letter-spacing: 2px; background: white; font-size: 16px;">问：WIP的价值是多少美元? 如果WIP能减少到5周，每年的库存持有成本是库存价值的20%，那么每年节省的成本是多少?</span></p><p style="text-indent:45px"><span style="font-family: &quot;思源黑体 Light&quot;, sans-serif; color: black; letter-spacing: 2px; background: white; font-size: 16px;">答案：</span></p><p style="text-indent:45px"><span style="color: black; font-family: &quot;思源黑体 Light&quot;, sans-serif; letter-spacing: 2px;">每周出售产品成本=3600万元每年÷50周每年=72万元/周</span></p><p style="text-indent:45px"><span style="font-family: &quot;思源黑体 Light&quot;, sans-serif; color: black; letter-spacing: 2px; background: white; font-size: 16px;">WIP为12周时的价值=12周*72万元/周*50%</span><span style="color: black; font-family: &quot;思源黑体 Light&quot;, sans-serif; letter-spacing: 2px;">=432</span><span style="color: black; font-family: &quot;思源黑体 Light&quot;, sans-serif; letter-spacing: 2px;">万元</span></p><p style="text-indent:45px"><span style="font-family: &quot;思源黑体 Light&quot;, sans-serif; color: black; letter-spacing: 2px; background: white; font-size: 16px;">WIP为5周时的价值=5周*72万元/周*50%</span><span style="color: black; font-family: &quot;思源黑体 Light&quot;, sans-serif; letter-spacing: 2px;">=180</span><span style="color: black; font-family: &quot;思源黑体 Light&quot;, sans-serif; letter-spacing: 2px;">万元</span></p><p style="text-indent:45px"><span style="font-family: &quot;思源黑体 Light&quot;, sans-serif; color: black; letter-spacing: 2px; background: white; font-size: 16px;">WIP减少额=432万元-180万元=252万元</span></p><p style="text-indent:45px"><span style="font-family: &quot;思源黑体 Light&quot;, sans-serif; color: black; letter-spacing: 2px; background: white; font-size: 16px;">年度库存成本节省=252万元*20%= <strong>50.4</strong><strong>万元</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); font-size: 14px; text-indent: 45px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 19px; font-family: 楷体; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); font-size: 14px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">从这道例题可以看出，降低成本直接有助于赢利。上题节省下的50.4万元成本，等于是直接增加了50.4万元的利润。通常，企业为了盈利会想增加销售量，但是这同时增加了人工和物料的成本,因此利润率并不会直接增加。然而物料管理，通过确保正确的物料在正确的时间到达正确的地点，使企业的资源得到恰当的利用,从而降低成本，增加利润率。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); font-size: 14px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; font-size: 14px; text-indent: 43px; line-height: 24px; background: white; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">在制品管理是企业生产管理的基础工作，是对生产运作过程中各工序原材料、半成品等在制品所处位置、数量、车间之间的物料转运等进行的控制。做好在制品的管理工作，其核心要求对在制品的投入、出产、领用、发出、保管、周转做到有数、有据、有手续、有制度、有秩序。有数就是在制品要计数；有据就是收发进出要有凭证；有手续就是收发进出要有核对、签署、登录手续；有制度就是对在制品要建立一套原始记录管理制度，及时入账，经常对账等制度；有秩序就是要把在制品管得井井有条。在制品管理的工作内容主要包含：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; font-size: 14px; text-indent: 43px; line-height: 24px; background: white; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="color: black; font-family: 微软雅黑, sans-serif; font-size: 17px; letter-spacing: 2px;">1.建立和健全在制品、半成品的收发领用制度。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; font-size: 14px; text-indent: 43px; line-height: 24px; background: white; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="color: black; font-family: 微软雅黑, sans-serif; font-size: 17px; letter-spacing: 2px;">2.对在制品和半成品要正确地、及时地进行记账核对。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; font-size: 14px; text-indent: 43px; line-height: 24px; background: white; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="color: black; font-family: 微软雅黑, sans-serif; font-size: 17px; letter-spacing: 2px;">3.合理地存放和保管在制品、半成品，充分发挥库房的作用。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; font-size: 14px; text-indent: 43px; line-height: 24px; background: white; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="color: black; font-family: 微软雅黑, sans-serif; font-size: 17px; letter-spacing: 2px;">4.做好在制品和半成品的清点、盘存工作。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); font-size: 14px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">&nbsp;</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); font-size: 14px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">在制品库存量太大会占用过多的存储空间，延长产品的生产节拍，影响企业的交货速度，损失企业适应调度和工艺变化的柔性，还有可能掩盖很多生产质量问题；在制品的库存量过小又不能满足生产要求。因此，对企业在制品库存进行优化设计和有效地控制是非常重要和有意义的。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); font-size: 14px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); font-size: 14px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">最后今天的结尾Tonii老师还是抛出一个小问题，希望大家可以根据今天的学习内容进行思考，并欢迎留言与Tonii老师进行深入交流。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); font-size: 14px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 1.8px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); font-size: 14px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">每日一问：在你的企业里，哪些环节存在在制品？哪些在制品可以通过合理的方式进行优化？</span></strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 14px; letter-spacing: 1.8px; text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; font-family: 微软雅黑, sans-serif; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></strong></p><p style="margin-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">&nbsp;今天的课程就到这里，感谢大家！</span></p><p style="margin-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"><br/></span></p></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; margin: 0px; padding: 0px; color: rgb(51, 51, 51); max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important; text-align: center;"><span style="color: rgb(0, 0, 0);">想听Tonii老师的课程？</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important; text-align: center;"><span style="color: rgb(0, 0, 0);">想和慧工云小学妹有更多互动？</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important; text-align: center;"><span style="color: rgb(0, 0, 0);">就添加慧工云小学妹微信吧！</span></p></section><section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; color: rgb(51, 51, 51); max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 101.547px; overflow-wrap: break-word !important;"><img data-ratio="1" src="https://cdn-2c-02.industics.com/public/upload/image/20210329/1617009396850171.gif" data-type="gif" data-w="300" width="100%" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(238, 237, 235); border-width: 1px; border-style: solid; border-color: rgb(238, 237, 235); background-size: 22px; background-position: center center; background-repeat: no-repeat; vertical-align: middle; height: auto !important; overflow-wrap: break-word !important; visibility: visible !important; width: 101px !important;"/></section></section><section powered-by="xiumi.us" style="white-space: normal; margin: 0px; padding: 0px; color: rgb(51, 51, 51); max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); font-size: 14px; text-align: center; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important; text-align: center;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 202, 0); color: rgb(0, 0, 0); overflow-wrap: break-word !important;">让慧工云小学妹为您带来更多咨讯</span></p></section><section powered-by="xiumi.us" style="white-space: normal; margin: 0px 0px 10px; padding: 0px; color: rgb(51, 51, 51); max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 406.188px; height: auto; overflow-wrap: break-word !important;"><img data-cropselx1="0" data-cropselx2="404" data-cropsely1="0" data-cropsely2="404" data-ratio="1" src="https://cdn-2c-02.industics.com/public/upload/image/20210329/1617009397883540.jpeg" data-type="jpeg" data-w="430" style="margin: 0px; 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