{"id":24921,"date":"2026-07-07T12:21:51","date_gmt":"2026-07-07T04:21:51","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24921"},"modified":"2026-07-14T10:05:18","modified_gmt":"2026-07-14T02:05:18","slug":"75-%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\/75-%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":"75.\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\/08\/%e5%8e%9f%e7%ba%a7%ef%bc%8c%e6%af%94%e8%be%83%e7%ba%a7%ef%bc%8c%e6%9c%80%e9%ab%98%e7%ba%a7%e7%94%a8%e6%b3%954%e7%af%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"3877\">\u539f\u7ea7\uff0c\u6bd4\u8f83\u7ea7\uff0c\u6700\u9ad8\u7ea7\u7528\u6cd54\u7bc7\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">201.&nbsp;ROI (Return on Investment)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u0251\u02d0r o\u028a \u02c8a\u026a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6295\u8d44\u56de\u62a5\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\u9879\u76ee\u3001\u8d44\u4ea7\u6295\u5165\u4ea7\u51fa\u7684\u6838\u5fc3\u901a\u7528\u6307\u6807\uff0c\u65e5\u5e38\u8d22\u52a1\u5206\u6790\u9ad8\u9891<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe calculate ROI for every marketing campaign monthly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6bcf\u6708\u6838\u7b97\u6bcf\u4e00\u573a\u8425\u9500\u6d3b\u52a8\u7684\u6295\u8d44\u56de\u62a5\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">202.&nbsp;straight-line depreciation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccstre\u026at la\u026an d\u026a\u02ccpri\u02d0\u0283i\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76f4\u7ebf\u6298\u65e7\u6cd5\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\u6700\u901a\u7528\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u8ba1\u63d0\u65b9\u6cd5\uff0c\u8d22\u52a1\u6838\u7b97\u65e5\u5e38\u5fc5\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMost office equipment adopts straight-line depreciation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7edd\u5927\u591a\u6570\u529e\u516c\u8bbe\u5907\u91c7\u7528\u76f4\u7ebf\u6298\u65e7\u6cd5\u6838\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">203.&nbsp;double-entry accounting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u028cbl \u02c8entri \u0259\u02c8ka\u028ant\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u590d\u5f0f\u8bb0\u8d26\u6cd5\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\u5168\u7403\u4f01\u4e1a\u7edf\u4e00\u57fa\u7840\u8bb0\u8d26\u89c4\u5219\uff0c\u8d22\u62a5\u5e95\u5c42\u6838\u5fc3\u6982\u5ff5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll transactions follow double-entry accounting standards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5168\u90e8\u4ea4\u6613\u5747\u9075\u5faa\u590d\u5f0f\u8bb0\u8d26\u51c6\u5219\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">204.&nbsp;journal entry<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u0292\u025c\u02d0nl \u02c8entri\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f1a\u8ba1\u5206\u5f55\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\u8d22\u52a1\u4eba\u5458\u6bcf\u65e5\u505a\u8d26\u57fa\u7840\u8bb0\u5f55\u5355\u5143\uff0c\u65e5\u5e38\u9ad8\u9891\u8bcd\u6c47<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMake a journal entry to record monthly rent expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7f16\u5236\u4f1a\u8ba1\u5206\u5f55\u5165\u8d26\u6708\u5ea6\u79df\u91d1\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">205.&nbsp;general ledger<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u0292enr\u0259l \u02c8led\u0292\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u603b\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\u6c47\u603b\u5168\u90e8\u4f1a\u8ba1\u79d1\u76ee\u8d26\u7c3f\uff0c\u51fa\u5177\u62a5\u8868\u6838\u5fc3\u4f9d\u636e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll subsidiary accounts feed data into the general ledger.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6240\u6709\u660e\u7ec6\u8d26\u6570\u636e\u6c47\u603b\u81f3\u603b\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">206.&nbsp;trial balance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8tra\u026a\u0259l \u02c8b\u00e6l\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8bd5\u7b97\u5e73\u8861\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\u6708\u672b\u7ed3\u8d26\u524d\u6838\u5bf9\u501f\u8d37\u76f8\u7b49\u7684\u6821\u9a8c\u8868\u683c\uff0c\u6bcf\u6708\u5fc5\u505a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe check the trial balance before financial closing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7ed3\u8d26\u524d\u6211\u4eec\u6838\u5bf9\u8bd5\u7b97\u5e73\u8861\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">207.&nbsp;accounts receivable aging<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8ka\u028ants r\u026a\u02c8si\u02d0v\u0259bl \u02c8e\u026ad\u0292\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u6536\u8d26\u6b3e\u8d26\u9f84\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\u56de\u6b3e\u98ce\u9669\u5206\u6790\u6838\u5fc3\u5de5\u5177\uff0c\u9500\u552e\u3001\u8d22\u52a1\u65e5\u5e38\u5206\u6790\u6807\u914d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe receivable aging report highlights overdue client bills.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e94\u6536\u8d26\u9f84\u62a5\u8868\u6807\u51fa\u5ba2\u6237\u903e\u671f\u6b20\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">208.&nbsp;prepaid expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccpri\u02d0\u02c8pe\u026ad \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u4ed8\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\u63d0\u524d\u652f\u4ed8\u5206\u671f\u644a\u9500\u7684\u6b3e\u9879\uff0c\u6bcf\u6708\u9891\u7e41\u6838\u7b97\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAnnual software fee is classified as prepaid expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e74\u5ea6\u8f6f\u4ef6\u670d\u52a1\u8d39\u5f52\u7c7b\u4e3a\u9884\u4ed8\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">209.&nbsp;accrued expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kru\u02d0d \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u63d0\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\u5f53\u671f\u53d1\u751f\u672a\u4ed8\u6b3e\u3001\u6708\u672b\u8ba1\u63d0\u7684\u6210\u672c\uff0c\u6708\u5ea6\u5e38\u89c4\u5904\u7406<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aUnpaid staff wages are recorded as accrued expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u672a\u53d1\u653e\u5458\u5de5\u5de5\u8d44\u8ba1\u5165\u9884\u63d0\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">210.&nbsp;off-balance-sheet item<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0252f \u02c8b\u00e6l\u0259ns \u0283i\u02d0t \u02c8a\u026at\u0259m\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8868\u5916\u9879\u76ee\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\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u5217\u793a\u3001\u9700\u9644\u6ce8\u62ab\u9732\u4e1a\u52a1\uff0c\u8d22\u62a5\u5206\u6790\u91cd\u70b9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOperating leases are typical off-balance-sheet items.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7ecf\u8425\u79df\u8d41\u5c5e\u4e8e\u5178\u578b\u8868\u5916\u9879\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">211.&nbsp;GAAP<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0261\u00e6p\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7f8e\u56fd\u901a\u7528\u4f1a\u8ba1\u51c6\u5219\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\u6b27\u7f8e\u4f01\u4e1a\u901a\u7528\u8d22\u62a5\u7f16\u5236\u6807\u51c6\uff0c\u5916\u4f01\u8d22\u52a1\u9ad8\u9891\u672f\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOur overseas subsidiary reports under GAAP rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6d77\u5916\u5b50\u516c\u53f8\u6309\u7167\u7f8e\u56fd\u901a\u7528\u4f1a\u8ba1\u51c6\u5219\u51fa\u5177\u62a5\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">212.&nbsp;IFRS<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cca\u026a ef \u0251\u02d0r \u02c8es\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\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\u8de8\u56fd\u96c6\u56e2\u7edf\u4e00\u91c7\u7528\u56fd\u9645\u8d22\u62a5\u6807\u51c6\uff0c\u8de8\u5883\u5206\u6790\u5fc5\u5907<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMultinational groups prepare statements under IFRS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8de8\u56fd\u96c6\u56e2\u4f9d\u636e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7f16\u5236\u62a5\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">213.&nbsp;breakdown<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8bre\u026akda\u028an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u660e\u7ec6\u62c6\u5206\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\u8425\u6536\u3001\u6210\u672c\u5206\u9879\u62c6\u89e3\uff0c\u8d22\u52a1\u6c47\u62a5\u3001\u5f00\u4f1a\u5929\u5929\u4f7f\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aShow me a breakdown of quarterly sales by region.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7ed9\u6211\u4e00\u4efd\u5206\u533a\u57df\u5b63\u5ea6\u9500\u552e\u660e\u7ec6\u62c6\u5206\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">214.&nbsp;attrition rate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8tr\u026a\u0283n re\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba2\u6237\u6d41\u5931\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\uff1aToB\/ToC\u4e1a\u52a1\u8d22\u52a1\u76c8\u5229\u5206\u6790\u6838\u5fc3\u8fd0\u8425\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe cut attrition rate by optimizing after-sales service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u901a\u8fc7\u4f18\u5316\u552e\u540e\u964d\u4f4e\u5ba2\u6237\u6d41\u5931\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">215.&nbsp;churn rate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u0283\u025c\u02d0n re\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6708\u5ea6\u6d41\u5931\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\u8ba2\u9605\u7c7b\u3001\u4f1a\u5458\u4e1a\u52a1\u65e5\u5e38\u76d1\u63a7\u70ed\u95e8\u8d22\u52a1\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh churn rate will drag down long-term recurring revenue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u6708\u5ea6\u6d41\u5931\u7387\u4f1a\u62d6\u7d2f\u957f\u671f\u6301\u7eed\u6027\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">216.&nbsp;bank reconciliation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u00e6\u014bk \u02ccrek\u0259ns\u026ali\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u94f6\u884c\u4f59\u989d\u8c03\u8282\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\u8d22\u52a1\u6bcf\u6708\u57fa\u7840\u5bf9\u8d26\u5de5\u4f5c\uff0c\u56fd\u5185\u5916\u4f01\u901a\u7528\u672f\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aComplete bank reconciliation by the fifth of each month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u6708\u4e94\u53f7\u524d\u5b8c\u6210\u94f6\u884c\u4f59\u989d\u8c03\u8282\u8868\u7f16\u5236\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">217.&nbsp;wire transfer<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8wa\u026a\u0259 tr\u00e6ns\u02c8f\u025c\u02d0(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7535\u6c47\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\u8de8\u5883\u3001\u5bf9\u516c\u4ed8\u6b3e\u6700\u5e38\u7528\u7ed3\u7b97\u65b9\u5f0f\uff0c\u65e5\u5e38\u4ed8\u6b3e\u9ad8\u9891\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSupplier payment will be issued via wire transfer tomorrow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f9b\u5e94\u5546\u8d27\u6b3e\u660e\u65e5\u901a\u8fc7\u7535\u6c47\u652f\u4ed8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">218.&nbsp;outstanding balance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cca\u028at\u02c8st\u00e6nd\u026a\u014b \u02c8b\u00e6l\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u672a\u7ed3\u6e05\u4f59\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\u5e94\u6536\u3001\u5e94\u4ed8\u5bf9\u8d26\u65e5\u5e38\u63cf\u8ff0\u6b20\u6b3e\u6807\u51c6\u642d\u914d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPlease settle your outstanding balance before month-end.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8bf7\u4e8e\u6708\u672b\u524d\u7ed3\u6e05\u4f60\u7684\u672a\u7ed3\u6e05\u4f59\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">219.&nbsp;overdraft<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0259\u028av\u0259dr\u0251\u02d0ft\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u94f6\u884c\u900f\u652f\u989d\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\u4e2d\u5c0f\u4f01\u4e1a\u6d41\u52a8\u8d44\u91d1\u878d\u8d44\u5e38\u7528\u8d22\u52a1\u8bcd\u6c47<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe secured a short-term bank overdraft for inventory purchase.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u7533\u8bf7\u77ed\u671f\u94f6\u884c\u900f\u652f\u7528\u4e8e\u5907\u8d27\u91c7\u8d2d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">220.&nbsp;service charge<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u025c\u02d0v\u026as t\u0283\u0251\u02d0d\u0292\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u94f6\u884c\u624b\u7eed\u8d39\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\u6bcf\u6708\u94f6\u884c\u56de\u5355\u3001\u8d22\u52a1\u8d39\u7528\u56fa\u5b9a\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMonthly bank service charge is deducted automatically.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u5ea6\u94f6\u884c\u624b\u7eed\u8d39\u81ea\u52a8\u6263\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">221.&nbsp;input VAT<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anp\u028at vi\u02d0 e\u026a \u02c8ti\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8fdb\u9879\u589e\u503c\u7a0e\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\u56fd\u5185\u6d89\u5916\u8d22\u52a1\u505a\u8d26\u3001\u62a5\u7a0e\u6bcf\u65e5\u9ad8\u9891\u8bcd\u6c47<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInput VAT can be deducted from output VAT legally.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fdb\u9879\u589e\u503c\u7a0e\u53ef\u4f9d\u6cd5\u62b5\u6263\u9500\u9879\u589e\u503c\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">222.&nbsp;output VAT<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8a\u028atp\u028at vi\u02d0 e\u026a \u02c8ti\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9500\u9879\u589e\u503c\u7a0e\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\u5f00\u7968\u8ba1\u7a0e\u6838\u5fc3\u79d1\u76ee\uff0c\u5185\u5916\u8d44\u4f01\u4e1a\u901a\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe calculate output VAT based on monthly sales invoices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6839\u636e\u6708\u5ea6\u9500\u9879\u53d1\u7968\u6838\u7b97\u9500\u9879\u589e\u503c\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">223.&nbsp;tax filing<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u02c8fa\u026al\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7eb3\u7a0e\u7533\u62a5\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\u6708\u5ea6\u3001\u5b63\u5ea6\u3001\u5e74\u5ea6\u8d22\u52a1\u56fa\u5b9a\u5de5\u4f5c\uff0c\u65e5\u5e38\u9ad8\u9891<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aQuarterly tax filing deadline falls on the 15th of next month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b63\u5ea6\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u4e3a\u6b21\u670815\u53f7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">224.&nbsp;audit report<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at r\u026a\u02c8p\u0254\u02d0t\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u62a5\u544a\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\u62a5\u3001\u878d\u8d44\u5fc5\u5907\u6587\u4ef6\uff0c\u8d22\u52a1\u5206\u6790\u6838\u5fc3\u53c2\u8003\u6750\u6599<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInvestors rely on the official annual audit report.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6295\u8d44\u8005\u4ee5\u6b63\u5f0f\u5e74\u5ea6\u5ba1\u8ba1\u62a5\u544a\u4f5c\u4e3a\u53c2\u8003\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">225.&nbsp;unqualified opinion<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u028cn\u02c8kw\u0252l\u026afa\u026ad \u0259\u02c8p\u026anj\u0259n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6807\u51c6\u65e0\u4fdd\u7559\u5ba1\u8ba1\u610f\u89c1\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\u6700\u7406\u60f3\u5ba1\u8ba1\u7ed3\u8bba\uff0c\u878d\u8d44\u3001\u4e0a\u5e02\u9ad8\u9891\u8d22\u52a1\u672f\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOur firm received an unqualified audit opinion this year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u672c\u5e74\u5ea6\u6211\u53f8\u62ff\u5230\u6807\u51c6\u65e0\u4fdd\u7559\u5ba1\u8ba1\u610f\u89c1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">226.&nbsp;treasury stock<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8tre\u0292\u0259ri st\u0252k\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e93\u5b58\u80a1\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\u516c\u53f8\u8d22\u52a1\u5206\u6790\u3001\u80a1\u6743\u7ed3\u6784\u70ed\u95e8\u8bcd\u6c47<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe group repurchased shares held as treasury stock.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u96c6\u56e2\u56de\u8d2d\u80a1\u4efd\u4f5c\u4e3a\u5e93\u5b58\u80a1\u6301\u6709\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">227.&nbsp;asset allocation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u00e6set \u02cc\u00e6l\u0259\u02c8ke\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u914d\u7f6e\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\u8d44\u91d1\u89c4\u5212\u3001\u6295\u8d44\u5206\u6790\u65e5\u5e38\u6838\u5fc3\u642d\u914d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAdjust asset allocation to lower overall market risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8c03\u6574\u8d44\u4ea7\u914d\u7f6e\u964d\u4f4e\u6574\u4f53\u5e02\u573a\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">228.&nbsp;portfolio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/p\u0254\u02d0t\u02c8f\u0259\u028ali\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6295\u8d44\u7ec4\u5408\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\u8d22\u52a1\u6295\u8d44\u677f\u5757\u6bcf\u65e5\u5206\u6790\u70ed\u95e8\u5355\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOur investment portfolio includes bonds and blue-chip stocks.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u7684\u6295\u8d44\u7ec4\u5408\u5305\u542b\u503a\u5238\u4e0e\u84dd\u7b79\u80a1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">229.&nbsp;bull market<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u028al \u02c8m\u0251\u02d0k\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u725b\u5e02\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\u672c\u5e02\u573a\u8d22\u62a5\u5206\u6790\u3001\u884c\u60c5\u89e3\u8bfb\u57fa\u7840\u8bcd\u6c47<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe bull market lifted overall corporate investment income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u725b\u5e02\u62ac\u5347\u4f01\u4e1a\u6574\u4f53\u6295\u8d44\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">230.&nbsp;bear market<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/be\u0259 \u02c8m\u0251\u02d0k\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u718a\u5e02\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\u4e0b\u884c\u5468\u671f\u8d22\u52a1\u98ce\u9669\u5206\u6790\u5fc5\u7528\u642d\u914d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCost control becomes critical during a bear market.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u718a\u5e02\u9636\u6bb5\u6210\u672c\u7ba1\u63a7\u53d8\u5f97\u81f3\u5173\u91cd\u8981\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">231.&nbsp;volatility<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccv\u0252l\u0259\u02c8t\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ef7\u683c\u6ce2\u52a8\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\u539f\u6750\u6599\u3001\u6c47\u7387\u98ce\u9669\u5206\u6790\u9ad8\u9891\u4e13\u4e1a\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRaw material price volatility hits manufacturing margins hard.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u539f\u6750\u6599\u4ef7\u683c\u6ce2\u52a8\u7387\u4e25\u91cd\u6324\u538b\u5236\u9020\u4f01\u4e1a\u5229\u6da6\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">232.&nbsp;diversification<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/da\u026a\u02ccv\u025c\u02d0s\u026af\u026a\u02c8ke\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u591a\u5143\u5316\u6295\u8d44\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\u96c6\u56e2\u8d22\u52a1\u98ce\u9669\u5206\u6563\u7b56\u7565\u5e38\u7528\u672f\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBusiness diversification stabilizes annual profit fluctuations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e1a\u52a1\u591a\u5143\u5316\u5e73\u6ed1\u5e74\u5ea6\u5229\u6da6\u6ce2\u52a8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">233.&nbsp;goodwill<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0261\u028ad\u02c8w\u026al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5546\u8a89\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\u5e76\u8d2d\u3001\u5408\u5e76\u62a5\u8868\u5206\u6790\u6838\u5fc3\u70ed\u95e8\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aGoodwill impairment will reduce consolidated profit sharply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5546\u8a89\u51cf\u503c\u4f1a\u5927\u5e45\u524a\u51cf\u5408\u5e76\u51c0\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">234.&nbsp;straight-line amortization<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccstre\u026at la\u026an \u0259\u02ccm\u0254\u02d0ta\u026a\u02c8ze\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76f4\u7ebf\u644a\u9500\u6cd5\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\u4e13\u5229\u3001\u8f6f\u4ef6\u65e0\u5f62\u8d44\u4ea7\u901a\u7528\u644a\u9500\u65b9\u5f0f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe use straight-line amortization for purchased software.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5916\u8d2d\u8f6f\u4ef6\u91c7\u7528\u76f4\u7ebf\u644a\u9500\u6cd5\u6838\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">235.&nbsp;variable costing<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ve\u0259ri\u0259bl \u02c8k\u0252st\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53d8\u52a8\u6210\u672c\u6cd5\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\u4ea7\u54c1\u76c8\u5229\u6d4b\u7b97\u3001\u5185\u90e8\u7ecf\u8425\u5206\u6790\u4e3b\u6d41\u65b9\u6cd5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aVariable costing helps judge single product profitability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u53d8\u52a8\u6210\u672c\u6cd5\u4fbf\u4e8e\u5224\u65ad\u5355\u54c1\u76c8\u5229\u6c34\u5e73\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">236.&nbsp;absorption costing<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259b\u02c8z\u0254\u02d0p\u0283n \u02c8k\u0252st\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b8c\u5168\u6210\u672c\u6cd5\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\u5916\u8d22\u62a5\u6cd5\u5b9a\u6210\u672c\u6838\u7b97\u6807\u51c6\uff0c\u8d22\u52a1\u5206\u6790\u5fc5\u8003<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOfficial financial statements adopt absorption costing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5bf9\u5916\u6b63\u5f0f\u8d22\u52a1\u62a5\u8868\u91c7\u7528\u5b8c\u5168\u6210\u672c\u6cd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">237.&nbsp;credit limit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kred\u026at \u02c8l\u026am\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4fe1\u7528\u989d\u5ea6\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\u6388\u4fe1\u3001\u5e94\u6536\u98ce\u9669\u7ba1\u63a7\u65e5\u5e38\u9ad8\u9891\u642d\u914d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe raised the credit limit for top long-term clients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u4e0a\u8c03\u957f\u671f\u4f18\u8d28\u5ba2\u6237\u7684\u4fe1\u7528\u989d\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">238.&nbsp;overdue receivables<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u0259\u028av\u0259\u02c8dju\u02d0 r\u026a\u02c8si\u02d0v\u0259blz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u903e\u671f\u5e94\u6536\u8d26\u6b3e\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\u6bcf\u6708\u56de\u6b3e\u5206\u6790\u3001\u98ce\u9669\u9884\u8b66\u6807\u51c6\u8868\u8ff0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe launch collection campaigns for overdue receivables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9488\u5bf9\u903e\u671f\u5e94\u6536\u8d26\u6b3e\u5f00\u5c55\u4e13\u9879\u50ac\u6536\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">239.&nbsp;cash equivalent<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u026a\u02c8kw\u026av\u0259l\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u7b49\u4ef7\u7269\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\u73b0\u91d1\u6d41\u91cf\u8868\u57fa\u7840\u8d44\u4ea7\u5206\u7c7b\uff0c\u8d22\u62a5\u9605\u8bfb\u5fc5\u5907<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aShort-term treasury bills count as cash equivalents.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u77ed\u671f\u56fd\u503a\u5c5e\u4e8e\u73b0\u91d1\u7b49\u4ef7\u7269\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">240.&nbsp;quarterly report<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kw\u0254\u02d0t\u0259li r\u026a\u02c8p\u0254\u02d0t\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b63\u5ea6\u8d22\u62a5\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\u516c\u53f8\u3001\u96c6\u56e2\u5e38\u89c4\u62ab\u9732\u6587\u4ef6\uff0c\u65e5\u5e38\u9ad8\u9891<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe finance team submits quarterly report before board meetings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u56e2\u961f\u5728\u8463\u4e8b\u4f1a\u524d\u63d0\u4ea4\u5b63\u5ea6\u8d22\u62a5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">241.&nbsp;half-year report<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/h\u0251\u02d0f j\u026a\u0259 r\u026a\u02c8p\u0254\u02d0t\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u534a\u5e74\u62a5\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\u4e2d\u671f\u7ecf\u8425\u590d\u76d8\u901a\u7528\u8d22\u52a1\u6587\u4ef6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe complete half-year report adjustment in July.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e03\u6708\u5b8c\u6210\u534a\u5e74\u62a5\u8d26\u76ee\u8c03\u6574\u5de5\u4f5c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">242.&nbsp;annual report<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u00e6nju\u0259l r\u026a\u02c8p\u0254\u02d0t\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e74\u5ea6\u5e74\u62a5\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\u5168\u5e74\u7ecf\u8425\u603b\u7ed3\u6838\u5fc3\u62a5\u544a\uff0c\u6295\u878d\u8d44\u5206\u6790\u57fa\u7840\u6750\u6599<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll stakeholders review the full annual report every spring.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5168\u4f53\u80a1\u4e1c\u6bcf\u5e74\u6625\u5b63\u5ba1\u9605\u5b8c\u6574\u5e74\u5ea6\u5e74\u62a5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">243.&nbsp;benchmark comparison<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8bent\u0283m\u0251\u02d0k k\u0259m\u02c8p\u00e6r\u026asn\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5bf9\u6807\u5bf9\u6bd4\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\u884c\u4e1a\u6a2a\u5411\u76c8\u5229\u5206\u6790\u4e3b\u6d41\u5de5\u4f5c\u65b9\u6cd5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBenchmark comparison shows our margin lags industry leaders.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5bf9\u6807\u5bf9\u6bd4\u663e\u793a\u6211\u4eec\u5229\u6da6\u7387\u843d\u540e\u884c\u4e1a\u5934\u90e8\u4f01\u4e1a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">244.&nbsp;top-down analysis<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u0252p da\u028an \u0259\u02c8n\u00e6l\u0259s\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u81ea\u4e0a\u800c\u4e0b\u5206\u6790\u6cd5\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\u5b8f\u89c2\u5230\u4f01\u4e1a\u8d22\u52a1\u6570\u636e\u62c6\u89e3\u901a\u7528\u5206\u6790\u903b\u8f91<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe adopt top-down analysis to forecast full-year revenue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u91c7\u7528\u81ea\u4e0a\u800c\u4e0b\u5206\u6790\u6cd5\u9884\u6d4b\u5168\u5e74\u8425\u6536\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">245.&nbsp;bottom-up analysis<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8b\u0252t\u0259m \u028cp \u0259\u02c8n\u00e6l\u0259s\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u81ea\u4e0b\u800c\u4e0a\u5206\u6790\u6cd5\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\u5355\u54c1\u3001\u5206\u90e8\u6c47\u603b\u6d4b\u7b97\u8d22\u52a1\u6570\u636e\u5e38\u7528\u601d\u8def<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBottom-up analysis sums profit from each product line.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u81ea\u4e0b\u800c\u4e0a\u5206\u6790\u6cd5\u6c47\u603b\u5404\u4ea7\u54c1\u7ebf\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">246.&nbsp;cost recovery<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st r\u026a\u02c8k\u028cv\u0259ri\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u56de\u6536\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\u65b0\u9879\u76ee\u6295\u4ea7\u76c8\u5229\u6d4b\u7b97\u6838\u5fc3\u76ee\u6807\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe new factory hits full cost recovery in 3 operating years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u65b0\u5de5\u5382\u6295\u4ea7\u4e09\u5e74\u5b9e\u73b0\u5168\u90e8\u6210\u672c\u56de\u6536\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">247.&nbsp;financing cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8fa\u026an\u00e6ns\u026a\u014b k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u878d\u8d44\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\u8d37\u6b3e\u3001\u53d1\u503a\u5229\u606f\u7efc\u5408\u6d4b\u7b97\u70ed\u95e8\u8d22\u52a1\u672f\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe refinance loans to cut overall financing cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u7f6e\u6362\u8d37\u6b3e\u964d\u4f4e\u6574\u4f53\u878d\u8d44\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">248.&nbsp;principal repayment<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pr\u026ans\u0259pl r\u026a\u02c8pe\u026am\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u672c\u91d1\u507f\u8fd8\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\u8d37\u6b3e\u73b0\u91d1\u6d41\u6d4b\u7b97\u6bcf\u65e5\u9ad8\u9891\u642d\u914d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMonthly principal repayment reduces total debt balance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u6708\u672c\u91d1\u507f\u8fd8\u6301\u7eed\u964d\u4f4e\u503a\u52a1\u603b\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">249.&nbsp;interest expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026antr\u0259st \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5229\u606f\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\u5229\u6da6\u8868\u56fa\u5b9a\u79d1\u76ee\uff0c\u507f\u503a\u80fd\u529b\u5206\u6790\u6838\u5fc3\u53d8\u91cf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh interest expense erodes corporate operating profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u989d\u5229\u606f\u8d39\u7528\u4fb5\u8680\u4f01\u4e1a\u8425\u4e1a\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">250.&nbsp;market sentiment<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0251\u02d0k\u026at \u02c8sent\u026am\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e02\u573a\u60c5\u7eea\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\u5916\u90e8\u5e02\u573a\u73af\u5883\u5bf9\u8425\u6536\u3001\u4f30\u503c\u5f71\u54cd\u5206\u6790\u5e38\u7528\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWeak market sentiment delays large client order signing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f4e\u8ff7\u5e02\u573a\u60c5\u7eea\u5ef6\u7f13\u5927\u5ba2\u6237\u8ba2\u5355\u7b7e\u7ea6\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\u539f\u7ea7\uff0c\u6bd4\u8f83\u7ea7\uff0c\u6700\u9ad8\u7ea7\u7528&#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-24921","post","type-post","status-publish","format-standard","hentry","category-510"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24921","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=24921"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24921\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}