{"id":24915,"date":"2026-07-07T12:17:23","date_gmt":"2026-07-07T04:17:23","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24915"},"modified":"2026-07-14T10:05:18","modified_gmt":"2026-07-14T02:05:18","slug":"72-%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\/72-%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":"72.\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%98%93%e6%b7%b7%e5%bd%a2%e8%bf%91%e8%bf%91%e4%b9%89%e8%af%8d%e8%be%a8%e6%9e%90%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"10006\">\u6613\u6df7\u5f62\u8fd1\u8fd1\u4e49\u8bcd\u8fa8\u6790\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">51.&nbsp;overhead<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0259\u028av\u0259hed\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8fd0\u8425\u6742\u8d39\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\u7ba1\u7406\u3001\u529e\u516c\u4ea7\u751f\u7684\u95f4\u63a5\u56fa\u5b9a\u5f00\u9500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe cut office overhead to boost overall profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u524a\u51cf\u529e\u516c\u6742\u8d39\u63d0\u5347\u6574\u4f53\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">52.&nbsp;subsidy<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u028cbs\u0259di\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u653f\u8865\u8d34\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\u653f\u5e9c\u53d1\u653e\u7ed9\u4f01\u4e1a\u7684\u4e13\u9879\u6276\u6301\u8d44\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aGovernment subsidy offsets production losses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u653f\u8865\u8d34\u5f25\u8865\u751f\u4ea7\u4e8f\u635f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">53.&nbsp;provision<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/pr\u0259\u02c8v\u026a\u0292n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51cf\u503c\u9884\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\u4e3a\u6f5c\u5728\u4e8f\u635f\u63d0\u524d\u8ba1\u63d0\u7684\u8d22\u52a1\u51c6\u5907\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe set up provision for doubtful receivables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u8ba1\u63d0\u5e94\u6536\u8d26\u6b3e\u574f\u8d26\u9884\u5907\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">54.&nbsp;turnover rate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u025c\u02d0n\u0259\u028av\u0259 re\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5468\u8f6c\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\u8d44\u4ea7\u3001\u5b58\u8d27\u5e74\u5ea6\u5faa\u73af\u53d8\u73b0\u7684\u6b21\u6570\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh inventory turnover rate means fast sales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b58\u8d27\u9ad8\u5468\u8f6c\u7387\u4ee3\u8868\u8d27\u54c1\u9500\u8def\u5feb\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">55.&nbsp;tangible asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u00e6nd\u0292\u0259bl \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6709\u5f62\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\u5177\u5907\u5b9e\u7269\u5f62\u6001\u3001\u53ef\u76d8\u70b9\u7684\u957f\u671f\u8d44\u4ea7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFactory equipment belongs to tangible assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5de5\u5382\u8bbe\u5907\u5c5e\u4e8e\u6709\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">56.&nbsp;intangible asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8t\u00e6nd\u0292\u0259bl \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u65e0\u5f62\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\u65e0\u5b9e\u7269\u5f62\u6001\u3001\u5177\u5907\u957f\u671f\u6536\u76ca\u7684\u8d44\u4ea7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTrademarks and patents are intangible assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5546\u6807\u3001\u4e13\u5229\u5c5e\u4e8e\u65e0\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">57.&nbsp;operating cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252p\u0259re\u026at\u026a\u014b k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8fd0\u8425\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\u7ef4\u6301\u4e3b\u8425\u4e1a\u52a1\u8fd0\u8f6c\u4ea7\u751f\u7684\u5168\u90e8\u82b1\u9500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTransportation is the main operating cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fd0\u8f93\u8d39\u662f\u4e3b\u8981\u8fd0\u8425\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">58.&nbsp;retained earnings<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8te\u026and \u02c8\u025c\u02d0n\u026a\u014bz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7559\u5b58\u6536\u76ca\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\u5386\u5e74\u7a0e\u540e\u5229\u6da6\u7559\u5b58\u4f01\u4e1a\u3001\u672a\u5206\u7ea2\u7684\u8d44\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRetained earnings support new project investment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7559\u5b58\u6536\u76ca\u7528\u4e8e\u65b0\u9879\u76ee\u6295\u8d44\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">59.&nbsp;working capital<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8w\u025c\u02d0k\u026a\u014b \u02c8k\u00e6p\u026atl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u8fd0\u8d44\u91d1\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\u6263\u9664\u6d41\u52a8\u8d1f\u503a\u540e\u7684\u5468\u8f6c\u8d44\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSufficient working capital avoids capital shortage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5145\u8db3\u8425\u8fd0\u8d44\u91d1\u907f\u514d\u8d44\u91d1\u77ed\u7f3a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">60.&nbsp;capital gain<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl \u0261e\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u5229\u5f97\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\u5904\u7f6e\u56fa\u5b9a\u8d44\u4ea7\u3001\u6295\u8d44\u8d44\u4ea7\u83b7\u5f97\u7684\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCapital gain is taxed separately from operating profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d44\u672c\u5229\u5f97\u4e0e\u8425\u4e1a\u5229\u6da6\u5206\u5f00\u8ba1\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">61.&nbsp;capital loss<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl l\u0252s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u635f\u5931\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\u53d8\u5356\u957f\u671f\u8d44\u4ea7\u4ea7\u751f\u7684\u8d26\u9762\u4e8f\u635f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCapital loss can offset taxable income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d44\u672c\u635f\u5931\u53ef\u62b5\u6263\u5e94\u7a0e\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">62.&nbsp;tax liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u7eb3\u7a0e\u989d\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\u4f01\u4e1a\u5f53\u671f\u9700\u8981\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u7684\u7a0e\u8d39<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe calculate tax liability before month-end closing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u672b\u7ed3\u8d26\u524d\u6838\u7b97\u5f53\u671f\u5e94\u7eb3\u7a0e\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">63.&nbsp;taxable income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u00e6ks\u0259bl \u02c8\u026ank\u028cm\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u7a0e\u6536\u5165\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\u7a0e\u6cd5\u89c4\u5b9a\u9700\u8981\u8ba1\u7b97\u7f34\u7eb3\u6240\u5f97\u7a0e\u7684\u5229\u6da6\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDeduct allowable expenses from taxable income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4ece\u5e94\u7a0e\u6536\u5165\u4e2d\u6263\u9664\u5408\u89c4\u62b5\u6263\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">64.&nbsp;tax deduction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks d\u026a\u02c8d\u028ck\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u6536\u62b5\u6263\u9879\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\u7a0e\u6cd5\u5141\u8bb8\u51cf\u5c11\u5e94\u7a0e\u6536\u5165\u7684\u5408\u89c4\u652f\u51fa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aR&amp;D costs count as valid tax deduction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7814\u53d1\u8d39\u7528\u5c5e\u4e8e\u6709\u6548\u7a0e\u6536\u62b5\u6263\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">65.&nbsp;amortize<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8m\u0254\u02d0ta\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5206\u671f\u644a\u9500\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5c06\u65e0\u5f62\u8d44\u4ea7\u6210\u672c\u5206\u644a\u81f3\u591a\u4e2a\u4f1a\u8ba1\u5468\u671f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe amortize the patent over ten years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5206\u5341\u5e74\u644a\u9500\u4e13\u5229\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">66.&nbsp;depreciate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8pri\u02d0\u0283ie\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8ba1\u63d0\u6298\u65e7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6309\u671f\u5206\u644a\u56fa\u5b9a\u8d44\u4ea7\u635f\u8017\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aVehicles depreciate each accounting year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8f66\u8f86\u6bcf\u4f1a\u8ba1\u5e74\u5ea6\u8ba1\u63d0\u6298\u65e7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">67.&nbsp;reconcile<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rek\u0259nsa\u026al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d26\u76ee\u6838\u5bf9\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6bd4\u5bf9\u8d26\u9762\u6570\u636e\u4e0e\u94f6\u884c\u6d41\u6c34\u3001\u4e1a\u52a1\u5355\u636e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFinance staff reconcile bank accounts daily.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u4eba\u5458\u6bcf\u65e5\u6838\u5bf9\u94f6\u884c\u8d26\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">68.&nbsp;allocate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u00e6l\u0259ke\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d39\u7528\u5206\u644a\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5c06\u5171\u540c\u6210\u672c\u5206\u914d\u81f3\u5404\u4e1a\u52a1\u677f\u5757\u6838\u7b97<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAllocate factory rent to each product line.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5c06\u5382\u623f\u79df\u91d1\u5206\u644a\u81f3\u5404\u4ea7\u54c1\u7ebf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">69.&nbsp;accrue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kru\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6743\u8d23\u8ba1\u63d0\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5f53\u671f\u5df2\u53d1\u751f\u3001\u5c1a\u672a\u6536\u4ed8\u7684\u6536\u652f\u5165\u8d26<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInterest expense accrues at month end.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u672b\u8ba1\u63d0\u5f53\u671f\u5e94\u4ed8\u5229\u606f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">70.&nbsp;liquidate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8l\u026akw\u026ade\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u6e05\u7b97\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u53d8\u5356\u4f01\u4e1a\u8d44\u4ea7\u3001\u6e05\u507f\u5168\u90e8\u503a\u52a1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe subsidiary chose to liquidate due to sustained loss.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b50\u516c\u53f8\u56e0\u6301\u7eed\u4e8f\u635f\u9009\u62e9\u8d44\u4ea7\u6e05\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">71.&nbsp;solvency ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u0252lv\u0259nsi \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u507f\u503a\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\u8bc4\u4f30\u4f01\u4e1a\u957f\u671f\u503a\u52a1\u507f\u8fd8\u80fd\u529b\u8d22\u52a1\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh solvency ratio reduces investment risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u507f\u503a\u6bd4\u7387\u964d\u4f4e\u6295\u8d44\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">72.&nbsp;inventory turnover<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anv\u0259ntri \u02c8t\u025c\u02d0n\u0259\u028av\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b58\u8d27\u5468\u8f6c\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\u5e74\u5ea6\u5b58\u8d27\u9500\u552e\u3001\u8865\u8d27\u5faa\u73af\u6b21\u6570<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFast inventory turnover lowers storage cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b58\u8d27\u5468\u8f6c\u5feb\u53ef\u964d\u4f4e\u4ed3\u50a8\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">73.&nbsp;receivables turnover<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8si\u02d0v\u0259blz \u02c8t\u025c\u02d0n\u0259\u028av\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u6536\u5468\u8f6c\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\u5e74\u5ea6\u5e94\u6536\u8d26\u6b3e\u6536\u56de\u5faa\u73af\u6b21\u6570<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aReceivables turnover reflects collection efficiency.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e94\u6536\u5468\u8f6c\u53cd\u6620\u56de\u6b3e\u6548\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">74.&nbsp;quick ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/kw\u026ak \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u901f\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\u901f\u52a8\u8d44\u4ea7\u9664\u4ee5\u6d41\u52a8\u8d1f\u503a\uff0c\u77ed\u671f\u507f\u503a\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aQuick ratio excludes slow-moving inventory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u901f\u52a8\u6bd4\u7387\u5254\u9664\u53d8\u73b0\u7f13\u6162\u7684\u5b58\u8d27\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">75.&nbsp;EBIT<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cci\u02d0 ba\u026a \u02c8ti\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u606f\u7a0e\u524d\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\u6263\u9664\u5229\u606f\u3001\u6240\u5f97\u7a0e\u4e4b\u524d\u7684\u8425\u4e1a\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEBIT eliminates tax and loan interest interference.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u606f\u7a0e\u524d\u5229\u6da6\u5254\u9664\u7a0e\u8d39\u4e0e\u5229\u606f\u5e72\u6270\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">76.&nbsp;EBITDA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cci\u02d0 ba\u026a ti\u02d0 di\u02d0 \u02c8e\u026a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\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\uff1aEBIT\u518d\u52a0\u56de\u6298\u65e7\u3001\u644a\u9500\u7684\u6838\u5fc3\u76c8\u5229\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInvestors focus on EBITDA for business valuation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6295\u8d44\u8005\u4f9d\u9760\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\u4f30\u503c\u4f01\u4e1a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">77.&nbsp;markup<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0251\u02d0k\u028cp\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u52a0\u4ef7\u5e45\u5ea6\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\u5728\u4ea7\u54c1\u6210\u672c\u57fa\u7840\u4e0a\u589e\u52a0\u7684\u5b9a\u4ef7\u5dee\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe markup for retail goods reaches 40%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u96f6\u552e\u5546\u54c1\u52a0\u4ef7\u5e45\u5ea6\u8fbe40%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">78.&nbsp;markdown<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0251\u02d0kda\u028an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u964d\u4ef7\u6298\u6263\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\u5546\u54c1\u4f4e\u4e8e\u6807\u51c6\u552e\u4ef7\u7684\u6298\u4ef7\u5e45\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSeasonal markdown reduces year-end inventory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b63\u672b\u964d\u4ef7\u6298\u6263\u6d88\u5316\u5e74\u7ec8\u5e93\u5b58\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">79.&nbsp;sunk cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/s\u028c\u014bk k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6c89\u6ca1\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\u5df2\u7ecf\u652f\u51fa\u3001\u65e0\u6cd5\u6536\u56de\u7684\u8fc7\u5f80\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aIgnore sunk cost for new project decision-making.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u65b0\u9879\u76ee\u51b3\u7b56\u9700\u5ffd\u7565\u6c89\u6ca1\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">80.&nbsp;opportunity cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u0252p\u0259\u02c8tju\u02d0n\u0259ti k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u673a\u4f1a\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\u9009\u62e9\u4e00\u4e2a\u65b9\u6848\u800c\u653e\u5f03\u5176\u4ed6\u65b9\u6848\u7684\u6f5c\u5728\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCapital investment carries clear opportunity cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d44\u91d1\u6295\u8d44\u5b58\u5728\u660e\u786e\u673a\u4f1a\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">81.&nbsp;fiscal year end<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u026askl j\u026a\u0259 end\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u5e74\u672b\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\u4f01\u4e1a\u5b8c\u6574\u8d22\u52a1\u6838\u7b97\u5468\u671f\u622a\u6b62\u65e5\u671f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll adjustments finish before fiscal year end.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5168\u90e8\u8d26\u76ee\u8c03\u6574\u9700\u5728\u8d22\u5e74\u672b\u524d\u5b8c\u6210\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">82.&nbsp;accounting period<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8ka\u028ant\u026a\u014b \u02c8p\u026a\u0259ri\u0259d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f1a\u8ba1\u671f\u95f4\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\u5212\u5206\u8d22\u52a1\u6838\u7b97\u7684\u6708\u5ea6\u3001\u5b63\u5ea6\u3001\u5e74\u5ea6\u5468\u671f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEach accounting period generates a financial report.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u4e2a\u4f1a\u8ba1\u671f\u95f4\u51fa\u5177\u4e00\u4efd\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">83.&nbsp;bad debt<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u00e6d det\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u574f\u8d26\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\u65e0\u6cd5\u6536\u56de\u7684\u5ba2\u6237\u5e94\u6536\u8d26\u6b3e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe write off bad debt against reserve funds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f7f\u7528\u9884\u5907\u91d1\u6838\u9500\u574f\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">84.&nbsp;credit term<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kred\u026at t\u025c\u02d0m\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d4a\u9500\u8d26\u671f\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\u7ed9\u4e88\u5ba2\u6237\u5ef6\u540e\u652f\u4ed8\u8d27\u6b3e\u7684\u7ea6\u5b9a\u671f\u9650<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe offer 60-day credit term for large clients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u7ed9\u5927\u5ba2\u623760\u5929\u8d4a\u9500\u8d26\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">85.&nbsp;credit risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kred\u026at r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4fe1\u7528\u98ce\u9669\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\u5ba2\u6237\u62d6\u6b20\u8d27\u6b3e\u3001\u5f62\u6210\u574f\u8d26\u7684\u6f5c\u5728\u98ce\u9669<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCredit risk assessment limits excessive receivables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4fe1\u7528\u98ce\u9669\u8bc4\u4f30\u63a7\u5236\u5e94\u6536\u6b3e\u89c4\u6a21\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">86.&nbsp;cost variance analysis<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u02c8ve\u0259ri\u0259ns \u0259\u02c8n\u00e6l\u0259s\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u5dee\u5f02\u5206\u6790\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\u5bf9\u6bd4\u9884\u7b97\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u590d\u76d8\u5de5\u4f5c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMonthly cost variance analysis finds wasteful spending.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u5ea6\u6210\u672c\u5dee\u5f02\u5206\u6790\u627e\u51fa\u65e0\u6548\u5f00\u652f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">87.&nbsp;revenue recognition<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rev\u0259nju\u02d0 \u02ccrek\u0259\u0261\u02c8n\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6536\u5165\u786e\u8ba4\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\u6309\u4f1a\u8ba1\u51c6\u5219\u5224\u5b9a\u8425\u6536\u5165\u8d26\u7684\u6807\u51c6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStrict rules govern revenue recognition for long contracts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u957f\u671f\u5408\u540c\u6536\u5165\u786e\u8ba4\u6709\u4e25\u683c\u51c6\u5219\u7ea6\u675f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">88.&nbsp;impairment loss<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026am\u02c8pe\u0259m\u0259nt l\u0252s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u51cf\u503c\u635f\u5931\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\u8d44\u4ea7\u516c\u5141\u4ef7\u503c\u4e0b\u8dcc\u4ea7\u751f\u7684\u8d26\u9762\u4e8f\u635f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aImpairment loss directly cuts current period profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d44\u4ea7\u51cf\u503c\u635f\u5931\u76f4\u63a5\u524a\u51cf\u5f53\u671f\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">89.&nbsp;market capitalization<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0251\u02d0k\u026at \u02cck\u00e6p\u026at\u0259la\u026a\u02c8ze\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e02\u503c\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\u4e0a\u5e02\u4f01\u4e1a\u5168\u90e8\u80a1\u7968\u5e02\u573a\u603b\u4ef7\u503c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMarket capitalization fluctuates with share price.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e02\u503c\u968f\u80a1\u4ef7\u4e0a\u4e0b\u6ce2\u52a8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">90.&nbsp;dividend payout ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u026av\u026ad\u0259nd \u02c8pe\u026aa\u028at \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u80a1\u606f\u652f\u4ed8\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\u5206\u7ea2\u603b\u989d\u5360\u4f01\u4e1a\u5f53\u671f\u51c0\u5229\u6da6\u6bd4\u4f8b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStable companies maintain steady dividend payout ratio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7ecf\u8425\u7a33\u5b9a\u4f01\u4e1a\u4fdd\u6301\u56fa\u5b9a\u80a1\u606f\u652f\u4ed8\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">91.&nbsp;floating expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8fl\u0259\u028at\u026a\u014b \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d6e\u52a8\u8d39\u7528\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\u4e1a\u52a1\u89c4\u6a21\u589e\u51cf\u53d8\u5316\u7684\u7075\u6d3b\u5f00\u9500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSales commission is typical floating expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9500\u552e\u63d0\u6210\u662f\u5178\u578b\u6d6e\u52a8\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">92.&nbsp;fixed liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/f\u026akst \u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56fa\u5b9a\u8d1f\u503a\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\u507f\u8fd8\u5468\u671f\u8d85\u8fc7\u4e00\u5e74\u7684\u957f\u671f\u503a\u52a1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLong-term bank loans belong to fixed liability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u957f\u671f\u94f6\u884c\u8d37\u6b3e\u5c5e\u4e8e\u56fa\u5b9a\u8d1f\u503a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">93.&nbsp;financial benchmark<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fa\u026a\u02c8n\u00e6n\u0283l \u02c8bent\u0283m\u0251\u02d0k\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u52a1\u57fa\u51c6\u503c\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\u884c\u4e1a\u5e73\u5747\u8d22\u52a1\u6307\u6807\uff0c\u7528\u4e8e\u6a2a\u5411\u5bf9\u6bd4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe compare our margin with industry financial benchmark.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5c06\u81ea\u8eab\u5229\u6da6\u7387\u4e0e\u884c\u4e1a\u8d22\u52a1\u57fa\u51c6\u5bf9\u6bd4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">94.&nbsp;profit driver<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pr\u0252f\u026at \u02c8dra\u026av\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76c8\u5229\u9a71\u52a8\u56e0\u7d20\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\u62c9\u52a8\u4f01\u4e1a\u5229\u6da6\u589e\u957f\u7684\u6838\u5fc3\u4e1a\u52a1\u53d8\u91cf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNew product sales are the main profit driver this year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u65b0\u54c1\u9500\u552e\u662f\u4eca\u5e74\u6838\u5fc3\u76c8\u5229\u9a71\u52a8\u56e0\u7d20\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">95.&nbsp;cash conversion cycle<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 k\u0259n\u02c8v\u025c\u02d0\u0283n \u02c8sa\u026akl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u5468\u8f6c\u5468\u671f\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\u4ece\u91c7\u8d2d\u4ed8\u6b3e\u5230\u9500\u552e\u56de\u6b3e\u5b8c\u6574\u8d44\u91d1\u5468\u671f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aShorter cash conversion cycle improves capital efficiency.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u73b0\u91d1\u5468\u8f6c\u5468\u671f\u7f29\u77ed\u63d0\u5347\u8d44\u91d1\u6548\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">96.&nbsp;consolidated profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8s\u0252l\u026ade\u026at\u026ad \u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5408\u5e76\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\u96c6\u56e2\u6bcd\u5b50\u516c\u53f8\u62b5\u6d88\u5185\u90e8\u4ea4\u6613\u540e\u7684\u603b\u5229\u6da6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aConsolidated profit excludes internal subsidiary sales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5408\u5e76\u51c0\u5229\u6da6\u5254\u9664\u5b50\u516c\u53f8\u5185\u90e8\u4ea4\u6613\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">97.&nbsp;cost of goods sold<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u0252v \u0261\u028adz s\u0259\u028ald\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u4e1a\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\u751f\u4ea7\u3001\u5236\u9020\u552e\u51fa\u4ea7\u54c1\u76f4\u63a5\u6d88\u8017\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCost of goods sold is deducted first to calculate gross profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8ba1\u7b97\u6bdb\u5229\u6da6\u9700\u5148\u6263\u9664\u8425\u4e1a\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">98.&nbsp;financial leverage ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fa\u026a\u02c8n\u00e6n\u0283l \u02c8li\u02d0v\u0259r\u026ad\u0292 \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u52a1\u6760\u6746\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\u8861\u91cf\u4f01\u4e1a\u4f9d\u9760\u503a\u52a1\u64ac\u52a8\u6536\u76ca\u7684\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh financial leverage ratio amplifies both profit and loss.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u8d22\u52a1\u6760\u6746\u4f1a\u540c\u6b65\u653e\u5927\u5229\u6da6\u4e0e\u4e8f\u635f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">99.&nbsp;recurring income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8k\u025c\u02d0r\u026a\u014b \u02c8\u026ank\u028cm\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6301\u7eed\u6027\u6536\u5165\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\u53ef\u957f\u671f\u7a33\u5b9a\u91cd\u590d\u83b7\u53d6\u7684\u4e3b\u8425\u4e1a\u52a1\u6536\u5165<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSubscription service brings reliable recurring income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8ba2\u9605\u670d\u52a1\u5e26\u6765\u7a33\u5b9a\u6301\u7eed\u6027\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">100.&nbsp;one-off gain<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/w\u028cn \u0252f \u0261e\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e00\u6b21\u6027\u6536\u76ca\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\u4ec5\u5355\u6b21\u4ea7\u751f\u3001\u4e0d\u5177\u5907\u53ef\u6301\u7eed\u6027\u7684\u989d\u5916\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLand sales create a large one-off gain this quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u51fa\u552e\u571f\u5730\u4e3a\u672c\u5b63\u5ea6\u5e26\u6765\u5927\u989d\u4e00\u6b21\u6027\u6536\u76ca\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\u6613\u6df7\u5f62\u8fd1\u8fd1\u4e49\u8bcd\u8fa8\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-24915","post","type-post","status-publish","format-standard","hentry","category-510"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24915","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=24915"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24915\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}