{"id":24912,"date":"2026-07-07T12:15:40","date_gmt":"2026-07-07T04:15:40","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24912"},"modified":"2026-07-14T10:05:18","modified_gmt":"2026-07-14T02:05:18","slug":"71-%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%ef%bc%9a%e8%b4%a2%e5%8a%a1%e5%88%86%e6%9e%90%e8%a7%a3%e8%af%bb","status":"publish","type":"post","link":"https:\/\/openhub365.cn\/index.php\/2026\/07\/07\/71-%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%ef%bc%9a%e8%b4%a2%e5%8a%a1%e5%88%86%e6%9e%90%e8%a7%a3%e8%af%bb\/","title":{"rendered":"71.\u5546\u52a1\u82f1\u8bed\uff1a\u8d22\u52a1\u5206\u6790\u89e3\u8bfb"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4e86\u89e3\u66f4\u591a<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/05\/28\/%e6%95%b0%e8%af%8d%e4%b8%8e%e9%87%8f%e8%af%8d%e4%b8%93%e9%a1%b9%e8%a7%a3%e6%9e%90%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"9970\">\u6570\u8bcd\u4e0e\u91cf\u8bcd\u4e13\u9879\u89e3\u6790\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;revenue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rev\u0259nju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u4e1a\u6536\u5165\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u65e5\u5e38\u7ecf\u8425\u9500\u552e\u5546\u54c1\u3001\u670d\u52a1\u4ea7\u751f\u7684\u5168\u90e8\u6536\u5165<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMonthly revenue grew steadily year-on-year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u5ea6\u8425\u4e1a\u6536\u5165\u540c\u6bd4\u7a33\u6b65\u589e\u957f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5229\u6da6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6536\u5165\u6263\u9664\u5168\u90e8\u6210\u672c\u8d39\u7528\u540e\u5269\u4f59\u7684\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe firm achieved solid profit growth this year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8be5\u4f01\u4e1a\u4eca\u5e74\u5229\u6da6\u5b9e\u73b0\u7a33\u5065\u589e\u957f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.&nbsp;cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u751f\u4ea7\u3001\u8fd0\u8425\u3001\u9500\u552e\u73af\u8282\u4ea7\u751f\u5404\u9879\u8017\u8d39\u652f\u51fa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRaw material cost is the biggest expense item.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u539f\u6750\u6599\u6210\u672c\u662f\u6700\u5927\u652f\u51fa\u9879\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.&nbsp;asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u62e5\u6709\u3001\u80fd\u5e26\u6765\u7ecf\u6d4e\u6536\u76ca\u7684\u5404\u7c7b\u8d44\u6e90<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCash and equipment belong to current assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u73b0\u91d1\u4e0e\u8bbe\u5907\u5747\u5c5e\u4e8e\u6d41\u52a8\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5.&nbsp;liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d1f\u503a\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u5bf9\u5916\u9700\u8981\u507f\u8fd8\u7684\u503a\u52a1\u4e0e\u5e94\u4ed8\u6b3e\u9879<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aShort-term liability must be settled within one year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u77ed\u671f\u8d1f\u503a\u9700\u5728\u4e00\u5e74\u5185\u6e05\u507f\u5b8c\u6bd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6.&nbsp;equity<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ekw\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6240\u6709\u8005\u6743\u76ca\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d44\u4ea7\u51cf\u53bb\u8d1f\u503a\u540e\u5f52\u5c5e\u80a1\u4e1c\u7684\u5269\u4f59\u6743\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aShareholders\u2019 equity expanded after new financing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u65b0\u589e\u878d\u8d44\u540e\u80a1\u4e1c\u6240\u6709\u8005\u6743\u76ca\u6709\u6240\u6269\u5f20\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">7.&nbsp;margin<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0251\u02d0d\u0292\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5229\u6da6\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5229\u6da6\u5bf9\u5e94\u8425\u6536\u7684\u5360\u6bd4\uff0c\u8861\u91cf\u76c8\u5229\u7a7a\u95f4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh-end products maintain a wider profit margin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u7aef\u4ea7\u54c1\u80fd\u7ef4\u6301\u66f4\u9ad8\u5229\u6da6\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">8.&nbsp;turnover<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u025c\u02d0n\u0259\u028av\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5468\u8f6c\u989d\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d44\u4ea7\u3001\u5b58\u8d27\u5728\u5468\u671f\u5185\u6d41\u8f6c\u53d8\u73b0\u7684\u89c4\u6a21<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInventory turnover reflects stock sales speed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b58\u8d27\u5468\u8f6c\u989d\u53cd\u6620\u8d27\u54c1\u9500\u552e\u901f\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">9.&nbsp;depreciation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02ccpri\u02d0\u0283i\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6298\u65e7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u56fa\u5b9a\u8d44\u4ea7\u968f\u4f7f\u7528\u635f\u8017\u5206\u644a\u7684\u635f\u8017\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEquipment depreciation is recorded monthly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8bbe\u5907\u6298\u65e7\u6309\u6708\u5165\u8d26\u6838\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10.&nbsp;amortization<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02ccm\u0254\u02d0ta\u026a\u02c8ze\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u644a\u9500\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u65e0\u5f62\u8d44\u4ea7\u5206\u671f\u5206\u644a\u8ba1\u5165\u6210\u672c\u7684\u6838\u7b97\u65b9\u5f0f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAmortization covers patent and copyright costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u644a\u9500\u6838\u7b97\u4e13\u5229\u3001\u7248\u6743\u7c7b\u65e0\u5f62\u8d44\u4ea7\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">11.&nbsp;cash<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u6301\u6709\u7684\u8d27\u5e01\u8d44\u91d1\uff0c\u6d41\u52a8\u6027\u6700\u5f3a\u8d44\u4ea7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOperating cash determines daily operational capacity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7ecf\u8425\u73b0\u91d1\u51b3\u5b9a\u65e5\u5e38\u8fd0\u8425\u80fd\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12.&nbsp;dividend<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u026av\u026ad\u0259nd\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u80a1\u606f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u5411\u80a1\u4e1c\u5206\u914d\u7684\u7a0e\u540e\u5206\u7ea2\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe board approved stable annual dividend payouts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8463\u4e8b\u4f1a\u6279\u51c6\u7a33\u5b9a\u7684\u5e74\u5ea6\u80a1\u606f\u53d1\u653e\u65b9\u6848\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">13.&nbsp;inflation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8fle\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u901a\u8d27\u81a8\u80c0\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5e02\u573a\u7269\u4ef7\u6301\u7eed\u4e0a\u6da8\uff0c\u8d27\u5e01\u8d2d\u4e70\u529b\u4e0b\u964d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh inflation squeezes corporate gross margin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u901a\u80c0\u538b\u7f29\u4f01\u4e1a\u6bdb\u5229\u7387\u7a7a\u95f4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">14.&nbsp;deflation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8fle\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u901a\u8d27\u7d27\u7f29\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7269\u4ef7\u6301\u7eed\u8d70\u4f4e\uff0c\u5e02\u573a\u9700\u6c42\u6301\u7eed\u840e\u7f29<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDeflation leads to delayed consumer purchases.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u901a\u7f29\u4f1a\u9020\u6210\u6d88\u8d39\u8005\u63a8\u8fdf\u91c7\u8d2d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">15.&nbsp;liquidity<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u026a\u02c8kw\u026ad\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d41\u52a8\u6027\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d44\u4ea7\u5feb\u901f\u8f6c\u5316\u4e3a\u73b0\u91d1\u7684\u96be\u6613\u7a0b\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCurrent ratio measures corporate liquidity level.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6d41\u52a8\u6bd4\u7387\u8861\u91cf\u4f01\u4e1a\u6d41\u52a8\u6027\u6c34\u5e73\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">16.&nbsp;solvency<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u0252lv\u0259nsi\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u507f\u503a\u80fd\u529b\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u957f\u671f\u507f\u8fd8\u5168\u90e8\u503a\u52a1\u7684\u7efc\u5408\u80fd\u529b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLong-term debt ratio judges overall solvency risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u957f\u671f\u8d1f\u503a\u7387\u8bc4\u5224\u6574\u4f53\u507f\u503a\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">17.&nbsp;variance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ve\u0259ri\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5dee\u5f02\u989d\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5b9e\u9645\u8d22\u52a1\u6570\u636e\u4e0e\u9884\u7b97\u76ee\u6807\u7684\u5dee\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe analyze cost variance each financial month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6bcf\u6708\u5206\u6790\u6210\u672c\u9884\u7b97\u5dee\u5f02\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">18.&nbsp;forecast<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u0254\u02d0k\u0251\u02d0st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u52a1\u9884\u6d4b\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u57fa\u4e8e\u5386\u53f2\u6570\u636e\u9884\u5224\u672a\u6765\u8425\u6536\u3001\u6210\u672c\u8d70\u52bf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAnnual revenue forecast guides department budgets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e74\u5ea6\u8425\u6536\u9884\u6d4b\u6307\u5bfc\u5404\u90e8\u95e8\u9884\u7b97\u7f16\u5236\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">19.&nbsp;budget<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8b\u028cd\u0292\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u7b97\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e0b\u4e00\u5468\u671f\u6536\u5165\u3001\u652f\u51fa\u9884\u5148\u89c4\u5212\u989d\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll departments must comply with annual budget limits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5404\u90e8\u95e8\u9700\u4e25\u683c\u9075\u5b88\u5e74\u5ea6\u9884\u7b97\u9650\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20.&nbsp;reserve<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8z\u025c\u02d0v\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51c6\u5907\u91d1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u9884\u7559\u5e94\u5bf9\u98ce\u9669\u3001\u574f\u8d26\u7684\u5907\u7528\u8d44\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBad debt reserve offsets unrecoverable receivables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u574f\u8d26\u51c6\u5907\u91d1\u51b2\u62b5\u65e0\u6cd5\u6536\u56de\u7684\u5e94\u6536\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">21.&nbsp;receivable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8si\u02d0v\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u6536\u8d26\u6b3e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9500\u552e\u540e\u5c1a\u672a\u6536\u56de\u7684\u5ba2\u6237\u6b20\u6b3e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe shorten collection cycles for aged receivables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9488\u5bf9\u903e\u671f\u5e94\u6536\u8d26\u6b3e\u7f29\u77ed\u56de\u6b3e\u5468\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">22.&nbsp;payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ed8\u8d26\u6b3e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u91c7\u8d2d\u8d27\u7269\u540e\u5c1a\u672a\u652f\u4ed8\u7ed9\u4f9b\u5e94\u5546\u6b3e\u9879<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExtending payable terms optimizes cash flow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ef6\u957f\u5e94\u4ed8\u8d26\u671f\u4f18\u5316\u73b0\u91d1\u6d41\u72b6\u51b5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">23.&nbsp;leverage<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8li\u02d0v\u0259r\u026ad\u0292\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u52a1\u6760\u6746\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u501f\u52a9\u503a\u52a1\u8d44\u91d1\u653e\u5927\u7ecf\u8425\u6536\u76ca\u7684\u8d22\u52a1\u624b\u6bb5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExcessive leverage increases interest repayment pressure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fc7\u9ad8\u8d22\u52a1\u6760\u6746\u52a0\u91cd\u5229\u606f\u507f\u4ed8\u538b\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">24.&nbsp;impairment<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026am\u02c8pe\u0259m\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u51cf\u503c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d44\u4ea7\u516c\u5141\u4ef7\u503c\u4e0b\u8dcc\uff0c\u8ba1\u63d0\u51cf\u503c\u635f\u5931<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe conduct asset impairment testing quarterly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6bcf\u5b63\u5ea6\u5f00\u5c55\u8d44\u4ea7\u51cf\u503c\u6d4b\u8bd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">25.&nbsp;accrual<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kru\u02d0\u0259l\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6743\u8d23\u53d1\u751f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6536\u652f\u6309\u5b9e\u9645\u53d1\u751f\u65f6\u70b9\u786e\u8ba4\uff0c\u4e0d\u4ee5\u6536\u4ed8\u4e3a\u51c6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccrual accounting matches revenue and related costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6743\u8d23\u53d1\u751f\u5236\u5339\u914d\u5f53\u671f\u6536\u5165\u4e0e\u5bf9\u5e94\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">26.&nbsp;fiscal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u026askl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u5e74\u7684\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e13\u6307\u4f01\u4e1a\u8d22\u52a1\u6838\u7b97\u5e74\u5ea6\u76f8\u5173\u8303\u7574<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe new fiscal year starts in July for our group.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u96c6\u56e2\u65b0\u8d22\u5e74\u4ece\u4e03\u6708\u5f00\u542f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">27.&nbsp;nominal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8n\u0252m\u026anl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u540d\u4e49\u503c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u672a\u5254\u9664\u901a\u80c0\u3001\u672a\u8c03\u6574\u6298\u7b97\u7684\u8d26\u9762\u6570\u503c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNominal income ignores real purchasing power loss.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u540d\u4e49\u6536\u5165\u672a\u8003\u91cf\u5b9e\u9645\u8d2d\u4e70\u529b\u635f\u8017\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">28.&nbsp;real<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/ri\u02d0l\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b9e\u9645\u503c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6263\u9664\u901a\u80c0\u5e72\u6270\u540e\u7684\u771f\u5b9e\u8d22\u52a1\u6570\u636e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aReal profit growth is lower than nominal figure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b9e\u9645\u5229\u6da6\u589e\u901f\u4f4e\u4e8e\u8d26\u9762\u540d\u4e49\u6570\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">29.&nbsp;consolidated<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8s\u0252l\u026ade\u026at\u026ad\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5408\u5e76\u62a5\u8868\u7684\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6574\u5408\u6bcd\u5b50\u516c\u53f8\u5168\u90e8\u6570\u636e\u7684\u8d22\u52a1\u62a5\u8868\u53e3\u5f84<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aConsolidated statements reflect group overall performance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5408\u5e76\u62a5\u8868\u4f53\u73b0\u96c6\u56e2\u6574\u4f53\u7ecf\u8425\u4e1a\u7ee9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">30.&nbsp;marginal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0251\u02d0d\u0292\u026anl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8fb9\u9645\u7684\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u65b0\u589e\u4e00\u5355\u4f4d\u4e1a\u52a1\u5bf9\u5e94\u7684\u589e\u91cf\u6536\u652f\u53d8\u5316<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMarginal cost drops as production volume rises.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4ea7\u91cf\u63d0\u5347\uff0c\u5355\u4f4d\u8fb9\u9645\u6210\u672c\u968f\u4e4b\u4e0b\u964d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">31.&nbsp;write-off<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ra\u026at \u0252f\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u574f\u8d26\u6838\u9500\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u786e\u8ba4\u5e94\u6536\u6b3e\u65e0\u6cd5\u6536\u56de\uff0c\u4ece\u8d26\u9762\u51cf\u9664\u635f\u5931<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLarge write-off dragged down this quarter\u2019s profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5927\u989d\u574f\u8d26\u6838\u9500\u62d6\u7d2f\u672c\u5b63\u5ea6\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">32.&nbsp;break-even<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccbre\u026ak \u02c8i\u02d0vn\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76c8\u4e8f\u5e73\u8861\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8425\u6536\u6070\u597d\u8986\u76d6\u5168\u90e8\u6210\u672c\u3001\u5229\u6da6\u4e3a\u96f6\u8282\u70b9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe hit break-even point in the sixth operating month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fd0\u8425\u7b2c\u516d\u4e2a\u6708\u6211\u4eec\u5b9e\u73b0\u76c8\u4e8f\u5e73\u8861\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">33.&nbsp;cash flow<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 fl\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u6d41\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5468\u671f\u5185\u4f01\u4e1a\u73b0\u91d1\u6d41\u5165\u4e0e\u6d41\u51fa\u7684\u51c0\u989d\u53d8\u52a8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPositive operating cash flow guarantees stable operation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6b63\u5411\u7ecf\u8425\u73b0\u91d1\u6d41\u4fdd\u969c\u7a33\u5b9a\u8fd0\u8425\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">34.&nbsp;fixed cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/f\u026akst k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56fa\u5b9a\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e0d\u53d7\u4ea7\u9500\u89c4\u6a21\u5f71\u54cd\uff0c\u56fa\u5b9a\u4ea7\u751f\u7684\u5f00\u9500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOffice rent counts as monthly fixed cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u529e\u516c\u5ba4\u79df\u91d1\u5c5e\u4e8e\u6708\u5ea6\u56fa\u5b9a\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">35.&nbsp;variable cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ve\u0259ri\u0259bl k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53d8\u52a8\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u968f\u4ea7\u9500\u6570\u91cf\u540c\u6b65\u589e\u51cf\u7684\u751f\u4ea7\u8017\u8d39<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRaw materials are core variable cost for factories.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u539f\u6750\u6599\u662f\u5de5\u5382\u6838\u5fc3\u53d8\u52a8\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">36.&nbsp;current asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u028cr\u0259nt \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d41\u52a8\u8d44\u4ea7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e00\u5e74\u4ee5\u5185\u53ef\u53d8\u73b0\u3001\u8017\u7528\u7684\u4f01\u4e1a\u8d44\u4ea7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInventories and deposits fall under current assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b58\u8d27\u3001\u5b58\u6b3e\u5f52\u5c5e\u4e8e\u6d41\u52a8\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">37.&nbsp;fixed asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/f\u026akst \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56fa\u5b9a\u8d44\u4ea7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u957f\u671f\u4f7f\u7528\u3001\u5206\u671f\u8ba1\u63d0\u6298\u65e7\u7684\u5927\u989d\u8d44\u4ea7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMachinery and buildings are major fixed assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u673a\u68b0\u8bbe\u5907\u3001\u5382\u623f\u662f\u4e3b\u8981\u56fa\u5b9a\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">38.&nbsp;current ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u028cr\u0259nt \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d41\u52a8\u6bd4\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6d41\u52a8\u8d44\u4ea7\u00f7\u6d41\u52a8\u8d1f\u503a\uff0c\u77ed\u671f\u507f\u503a\u6838\u5fc3\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA current ratio above 1.5 signals sound liquidity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6d41\u52a8\u6bd4\u7387\u9ad8\u4e8e1.5\u4ee3\u8868\u6d41\u52a8\u6027\u5065\u5eb7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">39.&nbsp;debt ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/det \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u8d1f\u503a\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u603b\u8d1f\u503a\u00f7\u603b\u8d44\u4ea7\uff0c\u8861\u91cf\u6574\u4f53\u8d1f\u503a\u89c4\u6a21<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe aim to lower debt ratio below 60% within two years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u76ee\u6807\u4e24\u5e74\u5185\u5c06\u8d44\u4ea7\u8d1f\u503a\u7387\u964d\u81f360%\u4ee5\u4e0b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">40.&nbsp;gross profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0261r\u0259\u028as \u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6bdb\u5229\u6da6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8425\u4e1a\u6536\u5165\u76f4\u63a5\u51cf\u53bb\u4ea7\u54c1\u751f\u4ea7\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aGross profit excludes administrative overheads.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bdb\u5229\u6da6\u672a\u6263\u9664\u7ba1\u7406\u7c7b\u95f4\u63a5\u5f00\u9500\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">41.&nbsp;net profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/net \u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51c0\u5229\u6da6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6263\u9664\u5168\u90e8\u6210\u672c\u3001\u7a0e\u8d39\u3001\u5229\u606f\u540e\u7684\u6700\u7ec8\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNet profit is the core indicator of corporate earnings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u51c0\u5229\u6da6\u662f\u4f01\u4e1a\u76c8\u5229\u6838\u5fc3\u6307\u6807\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">42.&nbsp;cost control<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st k\u0259n\u02c8tr\u0259\u028al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u7ba1\u63a7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u901a\u8fc7\u9884\u7b97\u3001\u6838\u7b97\u524a\u51cf\u65e0\u6548\u652f\u51fa\u7684\u7ba1\u7406\u52a8\u4f5c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStrict cost control lifts annual net profit margin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e25\u683c\u6210\u672c\u7ba1\u63a7\u62ac\u5347\u5e74\u5ea6\u51c0\u5229\u6da6\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">43.&nbsp;profit forecast<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pr\u0252f\u026at \u02c8f\u0254\u02d0k\u0251\u02d0st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5229\u6da6\u9884\u6d4b\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9884\u4f30\u672a\u6765\u5468\u671f\u53ef\u5b9e\u73b0\u7684\u51c0\u5229\u6da6\u89c4\u6a21<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe finance team updates profit forecast monthly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u56e2\u961f\u6bcf\u6708\u66f4\u65b0\u5229\u6da6\u9884\u6d4b\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">44.&nbsp;balance sheet<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8b\u00e6l\u0259ns \u0283i\u02d0t\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u8d1f\u503a\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8bb0\u5f55\u65f6\u70b9\u8d44\u4ea7\u3001\u8d1f\u503a\u3001\u6743\u76ca\u6838\u5fc3\u62a5\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBalance sheet fully shows corporate capital structure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d44\u4ea7\u8d1f\u503a\u8868\u5b8c\u6574\u5c55\u793a\u4f01\u4e1a\u8d44\u672c\u7ed3\u6784\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">45.&nbsp;income statement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026ank\u028cm \u02c8ste\u026atm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5229\u6da6\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7edf\u8ba1\u5468\u671f\u6536\u5165\u3001\u6210\u672c\u3001\u5229\u6da6\u7684\u7ecf\u8425\u62a5\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe analyze quarterly income statement for performance review.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5206\u6790\u5b63\u5ea6\u5229\u6da6\u8868\u5f00\u5c55\u4e1a\u7ee9\u590d\u76d8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">46.&nbsp;cash statement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u02c8ste\u026atm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u6d41\u91cf\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8bb0\u5f55\u7ecf\u8425\u3001\u6295\u8d44\u3001\u7b79\u8d44\u73b0\u91d1\u6d41\u52a8\u62a5\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCash statement reveals hidden capital chain risks.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u73b0\u91d1\u6d41\u91cf\u8868\u80fd\u591f\u66b4\u9732\u6f5c\u85cf\u8d44\u91d1\u94fe\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">47.&nbsp;capital expenditure<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl \u026ak\u02c8spend\u026at\u0283\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u5f00\u652f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d2d\u7f6e\u3001\u6269\u5efa\u56fa\u5b9a\u8d44\u4ea7\u6295\u5165\u5927\u989d\u8d44\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHeavy capital expenditure short-term impacts cash reserve.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5927\u989d\u8d44\u672c\u5f00\u652f\u77ed\u671f\u4f1a\u5f71\u54cd\u73b0\u91d1\u50a8\u5907\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">48.&nbsp;operating income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252p\u0259re\u026at\u026a\u014b \u02c8\u026ank\u028cm\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u4e1a\u5229\u6da6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e3b\u8425\u4e1a\u52a1\u4ea7\u751f\uff0c\u5254\u9664\u8fd0\u8425\u6210\u672c\u540e\u7684\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOperating income reflects core business profitability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8425\u4e1a\u5229\u6da6\u4f53\u73b0\u4e3b\u8425\u4e1a\u52a1\u76c8\u5229\u6c34\u5e73\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">49.&nbsp;year-over-year<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccj\u026a\u0259 \u0259\u028av\u0259 \u02c8j\u026a\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u540c\u6bd4\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u526f\u8bcd\u77ed\u8bed(adv.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u672c\u671f\u4e0e\u53bb\u5e74\u540c\u671f\u8d22\u52a1\u6570\u636e\u5bf9\u6bd4\u53e3\u5f84<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSales rose 8% year-over-year in this fiscal quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u672c\u8d22\u5b63\u9500\u552e\u989d\u540c\u6bd4\u4e0a\u6da88%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50.&nbsp;quarter-on-quarter<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cckw\u0254\u02d0t\u0259 \u0259\u028av\u0259 \u02c8kw\u0254\u02d0t\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73af\u6bd4\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u526f\u8bcd\u77ed\u8bed(adv.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u672c\u671f\u4e0e\u4e0a\u4e00\u4e2a\u76f8\u90bb\u5468\u671f\u6570\u636e\u5bf9\u6bd4\u53e3\u5f84<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNet profit dropped slightly quarter-on-quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u51c0\u5229\u6da6\u73af\u6bd4\u5c0f\u5e45\u4e0b\u6ed1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bf7\u70b9\u51fb\u8fd4\u56de\u9996\u9875<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/07\/07\/%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"25150\">\u5546\u52a1\u82f1\u8bed\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e86\u89e3\u66f4\u591a\u6570\u8bcd\u4e0e\u91cf\u8bcd\u4e13\u9879\u89e3\u6790\u76ee\u5f55&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[],"class_list":["post-24912","post","type-post","status-publish","format-standard","hentry","category-510"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24912","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/comments?post=24912"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24912\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}