{"id":24923,"date":"2026-07-07T12:26:08","date_gmt":"2026-07-07T04:26:08","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24923"},"modified":"2026-07-14T10:05:17","modified_gmt":"2026-07-14T02:05:17","slug":"76-%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\/76-%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":"76.\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\/29\/%e9%ab%98%e9%a2%91%e6%98%93%e6%b7%b7%e4%bb%8b%e8%af%8d%e8%be%a8%e6%9e%90%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"10177\">\u9ad8\u9891\u6613\u6df7\u4ecb\u8bcd\u8fa8\u6790\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">251. SG&amp;A (Selling, General &amp; Administrative Expenses)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cces d\u0292i\u02d0 \u0259 \u02c8e\u026a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9500\u552e\u53ca\u7ba1\u7406\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\u8d22\u62a5\u56fa\u5b9a\u9ad8\u9891\u79d1\u76ee\uff0c\u5305\u542b\u9500\u552e\u3001\u884c\u653f\u3001\u529e\u516c\u5168\u7c7b\u8fd0\u8425\u6742\u8d39\uff0c\u6708\u5ea6\u5229\u6da6\u5206\u6790\u5fc5\u770b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe cut SG&amp;A spending to lift quarterly operating margin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u7f29\u51cf\u9500\u7ba1\u5f00\u652f\uff0c\u62ac\u5347\u5b63\u5ea6\u8425\u4e1a\u5229\u6da6\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">252. NOPAT (Net Operating Profit After Tax)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccen \u0259\u028a p\u026a \u02c8\u00e6t\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u540e\u51c0\u8425\u4e1a\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\u8d44\u672c\u6548\u7387\u3001\u4f01\u4e1a\u4f30\u503c\u6838\u5fc3\u6307\u6807\uff0c\u5265\u79bb\u975e\u7ecf\u5e38\u6027\u635f\u76ca\uff0c\u6295\u884c\u3001\u8d22\u52a1\u5206\u6790\u6807\u914d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNOPAT eliminates tax distortion for cross-industry comparison.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7a0e\u540e\u51c0\u8425\u4e1a\u5229\u6da6\u6d88\u9664\u7a0e\u8d1f\u5e72\u6270\uff0c\u4fbf\u4e8e\u8de8\u884c\u4e1a\u5bf9\u6807\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">253. ROIC (Return on Invested Capital)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u0251\u02d0r \u0259\u028a a\u026a \u02c8si\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6295\u5165\u8d44\u672c\u56de\u62a5\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\u8861\u91cf\u771f\u5b9e\u8d44\u672c\u76c8\u5229\u6548\u7387\uff0c\u6295\u878d\u8d44\u3001\u7ba1\u7406\u5c42\u8003\u6838\u6838\u5fc3\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aProjects with ROIC above WACC generate sustainable shareholder value.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6295\u5165\u8d44\u672c\u56de\u62a5\u7387\u9ad8\u4e8e\u52a0\u6743\u5e73\u5747\u8d44\u672c\u6210\u672c\u7684\u9879\u76ee\u53ef\u6301\u7eed\u521b\u9020\u80a1\u4e1c\u4ef7\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">254. FCF (Free Cash Flow)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccef si\u02d0 \u02c8ef\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u81ea\u7531\u73b0\u91d1\u6d41\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\u53ef\u81ea\u7531\u5206\u7ea2\u3001\u507f\u503a\u3001\u5e76\u8d2d\u7684\u5269\u4f59\u73b0\u91d1\uff0c\u8d44\u672c\u5e02\u573a\u6700\u70ed\u95e8\u73b0\u91d1\u6d41\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStrong FCF allows the firm to launch share buyback programs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5145\u88d5\u81ea\u7531\u73b0\u91d1\u6d41\u652f\u6491\u4f01\u4e1a\u5f00\u5c55\u80a1\u4efd\u56de\u8d2d\u8ba1\u5212\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">255. CapEx (Capital Expenditure)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6peks\/<\/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(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5382\u623f\u3001\u8bbe\u5907\u3001\u65e0\u5f62\u8d44\u4ea7\u957f\u671f\u6295\u5165\uff0c\u73b0\u91d1\u6d41\u3001\u9884\u7b97\u6708\u5ea6\u9ad8\u9891\u8bcd\u6c47<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe slash CapEx to ease short-term cash pressure this year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4eca\u5e74\u6211\u4eec\u524a\u51cf\u8d44\u672c\u5f00\u652f\u7f13\u89e3\u77ed\u671f\u73b0\u91d1\u538b\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">256. DSO (Days Sales Outstanding)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccdi\u02d0 es \u02c8\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u6536\u8d26\u6b3e\u5468\u8f6c\u5929\u6570\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\u56de\u6b3e\u6548\u7387\u6838\u5fc3\u6307\u6807\uff0c\u9500\u552e\u3001\u8d22\u52a1\u4f8b\u4f1a\u6bcf\u65e5\u5206\u6790<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDSO rose due to relaxed customer credit policies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u653e\u5bbd\u5ba2\u6237\u8d4a\u9500\u653f\u7b56\u5bfc\u81f4\u5e94\u6536\u5468\u8f6c\u5929\u6570\u62c9\u957f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">257. DPO (Days Payable Outstanding)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccdi\u02d0 pi\u02d0 \u02c8\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ed8\u8d26\u6b3e\u5468\u8f6c\u5929\u6570\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\u5bf9\u4f9b\u5e94\u5546\u4ed8\u6b3e\u5468\u671f\uff0c\u8425\u8fd0\u8d44\u91d1\u4f18\u5316\u91cd\u70b9\u76d1\u63a7\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExtend DPO moderately to free up operating cash.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9002\u5ea6\u62c9\u957f\u5e94\u4ed8\u5468\u8f6c\u5929\u6570\u91ca\u653e\u7ecf\u8425\u73b0\u91d1\u6d41\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">258. DIO (Days Inventory Outstanding)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccdi\u02d0 a\u026a \u02c8\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b58\u8d27\u5468\u8f6c\u5929\u6570\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\u5e93\u5b58\u79ef\u538b\u98ce\u9669\u5173\u952e\u6307\u6807\uff0c\u5236\u9020\u4e1a\u3001\u96f6\u552e\u4e1a\u8d22\u52a1\u5206\u6790\u5fc5\u5907<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPromotions helped lower DIO and reduce warehousing costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4fc3\u9500\u6d3b\u52a8\u7f29\u77ed\u5b58\u8d27\u5468\u8f6c\u5929\u6570\uff0c\u964d\u4f4e\u4ed3\u50a8\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">259. break-even point<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8bre\u026ak \u02c8i\u02d0vn p\u0254\u026ant\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76c8\u4e8f\u5e73\u8861\u70b9\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\u65b0\u9879\u76ee\u76c8\u5229\u6d4b\u7b97\u57fa\u7840\u5de5\u5177\uff0c\u4e1a\u52a1\u9884\u7b97\u9ad8\u9891\u672f\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe new product hits its break-even point in month eight.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fd9\u6b3e\u65b0\u54c1\u7b2c\u516b\u4e2a\u6708\u8fbe\u5230\u76c8\u4e8f\u5e73\u8861\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">260. cash ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\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\u6781\u81f4\u77ed\u671f\u507f\u503a\u6307\u6807\uff0c\u4ec5\u7528\u73b0\u91d1\u53ca\u7b49\u4ef7\u7269\u8986\u76d6\u6d41\u52a8\u8d1f\u503a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA cash ratio above 0.5 signals strong short-term liquidity safety.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u73b0\u91d1\u6bd4\u7387\u9ad8\u4e8e0.5\u4ee3\u8868\u77ed\u671f\u73b0\u91d1\u6d41\u5b89\u5168\u8fb9\u9645\u5145\u8db3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">261. 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\u6700\u901a\u7528\u77ed\u671f\u507f\u503a\u6307\u6807\uff0c\u94f6\u884c\u6388\u4fe1\u3001\u5e74\u62a5\u5206\u6790\u5fc5\u67e5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe lender requires a current ratio no lower than 1.2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d37\u6b3e\u884c\u8981\u6c42\u6d41\u52a8\u6bd4\u7387\u4e0d\u4f4e\u4e8e1.2\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">262. additional paid-in capital<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8d\u026a\u0283\u0259nl pe\u026ad \u026an \u02c8k\u00e6p\u026atl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u516c\u79ef\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\u8d1f\u503a\u8868\u6743\u76ca\u7c7b\u6838\u5fc3\u79d1\u76ee\uff0c\u80a1\u6743\u878d\u8d44\u3001\u5e76\u8d2d\u5206\u6790\u5e38\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aShare premium is recorded under additional paid-in capital.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u80a1\u672c\u6ea2\u4ef7\u8ba1\u5165\u8d44\u672c\u516c\u79ef\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">263. accounts payable (AP)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8ka\u028ants \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\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6b20\u4f9b\u5e94\u5546\u8d27\u6b3e\uff0c\u6708\u5ea6\u4ed8\u6b3e\u5bf9\u8d26\u57fa\u7840\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe AP team processes supplier invoices weekly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e94\u4ed8\u8d26\u6b3e\u56e2\u961f\u6bcf\u5468\u5904\u7406\u4f9b\u5e94\u5546\u53d1\u7968\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">264. bills receivable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u026alz r\u026a\u02c8si\u02d0v\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u6536\u7968\u636e\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\u94f6\u884c\u627f\u5151\u3001\u5546\u4e1a\u6c47\u7968\uff0c\u5916\u8d38\u3001\u5236\u9020\u4e1a\u9ad8\u9891\u5f80\u6765\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe discount bills receivable to get instant operating funds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u8d34\u73b0\u5e94\u6536\u7968\u636e\u5feb\u901f\u83b7\u53d6\u7ecf\u8425\u8d44\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">265. restricted cash<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8str\u026akt\u026ad k\u00e6\u0283\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53d7\u9650\u8d27\u5e01\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\u4fdd\u8bc1\u91d1\u3001\u76d1\u7ba1\u51bb\u7ed3\u8d44\u91d1\uff0c\u73b0\u91d1\u6d41\u91cf\u8868\u62c6\u5206\u70ed\u95e8\u9879\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRestricted cash cannot be used for daily operating payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u53d7\u9650\u8d44\u91d1\u4e0d\u5f97\u7528\u4e8e\u65e5\u5e38\u7ecf\u8425\u4ed8\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">266. units-of-production depreciation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ju\u02d0n\u026ats \u0259v pr\u0259\u02c8d\u028ck\u0283n d\u026a\u02ccpri\u02d0\u0283i\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5de5\u4f5c\u91cf\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\u8bbe\u5907\u4e13\u7528\u6298\u65e7\u65b9\u5f0f\uff0c\u751f\u4ea7\u578b\u4f01\u4e1a\u6210\u672c\u6838\u7b97\u9ad8\u9891<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMining machinery adopts units-of-production depreciation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u91c7\u77ff\u8bbe\u5907\u91c7\u7528\u5de5\u4f5c\u91cf\u6298\u65e7\u6cd5\u6838\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">267. double-declining-balance method<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u028cbl d\u026a\u02c8kla\u026an\u026a\u014b \u02c8b\u00e6l\u0259ns \u02c8me\u03b8\u0259d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53cc\u500d\u4f59\u989d\u9012\u51cf\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\u52a0\u901f\u6298\u65e7\u4e3b\u6d41\u65b9\u6cd5\uff0c\u56fa\u5b9a\u8d44\u4ea7\u51cf\u503c\u6d4b\u7b97\u5e38\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh-tech equipment uses double-declining-balance depreciation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u65b0\u8bbe\u5907\u91c7\u7528\u53cc\u500d\u4f59\u989d\u9012\u51cf\u6cd5\u8ba1\u63d0\u6298\u65e7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">268. cost method<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u02c8me\u03b8\u0259d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\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\u957f\u671f\u80a1\u6743\u6295\u8d44\u57fa\u7840\u6838\u7b97\u65b9\u5f0f\uff0c\u5408\u5e76\u62a5\u8868\u5fc5\u5b66\u672f\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe apply the cost method for investments below 20% shareholding.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6301\u80a1\u4f4e\u4e8e20%\u7684\u6295\u8d44\u91c7\u7528\u6210\u672c\u6cd5\u6838\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">269. equity method<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ekw\u0259ti \u02c8me\u03b8\u0259d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6743\u76ca\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\u91cd\u5927\u5f71\u54cd\u8054\u8425\u4f01\u4e1a\u6838\u7b97\u51c6\u5219\uff0c\u8de8\u5883\u96c6\u56e2\u8d22\u62a5\u9ad8\u9891<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAssociated companies are measured via the equity method.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8054\u8425\u4f01\u4e1a\u91c7\u7528\u6743\u76ca\u6cd5\u8ba1\u91cf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">270. joint venture<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u0292\u0254\u026ant \u02c8vent\u0283\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5408\u8425\u4f01\u4e1a\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\u5916\u5408\u8d44\u9879\u76ee\u8d22\u52a1\u6838\u7b97\u4e13\u7528\u8bcd\u6c47\uff0c\u6295\u878d\u8d44\u5206\u6790\u9ad8\u9891<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe set up a joint venture to share manufacturing costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6210\u7acb\u5408\u8425\u4f01\u4e1a\u5206\u644a\u5236\u9020\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">271. trade acceptance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/tre\u026ad \u0259k\u02c8sept\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5546\u4e1a\u627f\u5151\u6c47\u7968\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\u81ea\u884c\u627f\u5151\u7968\u636e\uff0c\u4f9b\u5e94\u94fe\u91d1\u878d\u65e5\u5e38\u672f\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTrade acceptance carries higher credit risk than bank acceptance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5546\u4e1a\u627f\u5151\u6c47\u7968\u4fe1\u7528\u98ce\u9669\u9ad8\u4e8e\u94f6\u884c\u627f\u5151\u6c47\u7968\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">272. bank acceptance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u00e6\u014bk \u0259k\u02c8sept\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u94f6\u884c\u627f\u5151\u6c47\u7968\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\u94f6\u884c\u62c5\u4fdd\u7968\u636e\uff0c\u4f01\u4e1a\u7ed3\u7b97\u6700\u5e38\u7528\u77ed\u671f\u878d\u8d44\u5de5\u5177<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMost large client settlements use bank acceptance bills.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5927\u5ba2\u6237\u7ed3\u7b97\u666e\u904d\u4f7f\u7528\u94f6\u884c\u627f\u5151\u6c47\u7968\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">273. fiscal year<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u026askl j\u026a\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u5e74\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\u81ea\u5b9a\u4e4912\u4e2a\u6708\u6838\u7b97\u5468\u671f\uff0c\u5916\u4f01\u8d22\u62a5\u901a\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOur fiscal year ends on March 31 instead of December 31.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u53f8\u8d22\u5e74\u622a\u6b62\u65e5\u4e3a3\u670831\u65e5\uff0c\u975e12\u670831\u65e5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">274. accrual accounting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kru\u02d0\u0259l \u0259\u02c8ka\u028ant\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6743\u8d23\u53d1\u751f\u5236\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\u901a\u7528\u8bb0\u8d26\u57fa\u7840\uff0c\u8d22\u52a1\u5165\u95e8\u6838\u5fc3\u6982\u5ff5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccrual accounting records revenue when delivery completes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6743\u8d23\u53d1\u751f\u5236\u5728\u8d27\u7269\u4ea4\u4ed8\u5b8c\u6210\u65f6\u786e\u8ba4\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">275. cash basis accounting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u02c8be\u026as\u026as \u0259\u02c8ka\u028ant\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6536\u4ed8\u5b9e\u73b0\u5236\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\u5c0f\u4f01\u4e1a\u7b80\u6613\u8bb0\u8d26\u65b9\u5f0f\uff0c\u4e0e\u6743\u8d23\u53d1\u751f\u5236\u5bf9\u6bd4\u5206\u6790\u9ad8\u9891<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSmall retailers adopt cash basis accounting for tax simplicity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5c0f\u578b\u96f6\u552e\u5546\u6237\u4e3a\u62a5\u7a0e\u7b80\u4fbf\u91c7\u7528\u6536\u4ed8\u5b9e\u73b0\u5236\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">276. net present value (NPV)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/net \u02c8preznt \u02c8v\u00e6lju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51c0\u73b0\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\u65b0\u9879\u76ee\u6295\u8d44\u51b3\u7b56\u9ec4\u91d1\u6807\u51c6\uff0c\u8d22\u52a1\u5efa\u6a21\u5fc5\u8003\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOnly projects with positive NPV get investment approval.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u53ea\u6709\u51c0\u73b0\u503c\u4e3a\u6b63\u7684\u9879\u76ee\u624d\u80fd\u83b7\u5f97\u6295\u8d44\u5ba1\u6279\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">277. internal rate of return (IRR)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8t\u025c\u02d0nl re\u026at \u0259v r\u026a\u02c8t\u025c\u02d0n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5185\u90e8\u6536\u76ca\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\u9879\u76ee\u5e74\u5316\u56de\u62a5\u6d4b\u7b97\u5de5\u5177\uff0c\u6295\u8d44\u8bc4\u5ba1\u4f1a\u8bae\u9ad8\u9891\u8bcd\u6c47<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe board rejects projects with IRR lower than 10%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8463\u4e8b\u4f1a\u5426\u51b3\u5185\u90e8\u6536\u76ca\u7387\u4f4e\u4e8e10%\u7684\u9879\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">278. adjusted EBITDA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8d\u0292\u028cst\u026ad \u02cci\u02d0 ba\u026a ti\u02d0 di\u02d0 \u02c8e\u026a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8c03\u6574\u540e\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\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5254\u9664\u4e00\u6b21\u6027\u635f\u76ca\u7684\u6807\u51c6\u5316\u76c8\u5229\u6307\u6807\uff0c\u5e76\u8d2d\u4f30\u503c\u4e3b\u6d41<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAdjusted EBITDA removes restructuring charges for fair comparison.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8c03\u6574\u540eEBITDA\u5254\u9664\u91cd\u7ec4\u8d39\u7528\u4ee5\u5b9e\u73b0\u516c\u5141\u6a2a\u5411\u5bf9\u6bd4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">279. board of directors<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u0254\u02d0d \u0259v d\u0259\u02c8rekt\u0259z\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8463\u4e8b\u4f1a\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\u62a5\u5ba1\u6279\u3001\u91cd\u5927\u6295\u878d\u8d44\u51b3\u7b56\u4e3b\u4f53\uff0c\u5546\u52a1\u8d22\u52a1\u4f1a\u8bae\u9ad8\u9891<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe finance director presents quarterly data to the board of directors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u603b\u76d1\u5411\u8463\u4e8b\u4f1a\u6c47\u62a5\u5b63\u5ea6\u7ecf\u8425\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">280. shareholder meeting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0283e\u0259h\u0259\u028ald\u0259 \u02c8mi\u02d0t\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u80a1\u4e1c\u5927\u4f1a\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\u62ab\u9732\u3001\u5206\u7ea2\u6295\u7968\u56fa\u5b9a\u4f1a\u8bae\uff0c\u4e0a\u5e02\u516c\u53f8\u8d22\u52a1\u5fc5\u5907\u8868\u8ff0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAnnual shareholder meeting approves dividend payout plans.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e74\u5ea6\u80a1\u4e1c\u5927\u4f1a\u5ba1\u8bae\u901a\u8fc7\u5206\u7ea2\u6d3e\u53d1\u65b9\u6848\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">281. share premium<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0283e\u0259 \u02c8pri\u02d0mi\u0259m\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u80a1\u672c\u6ea2\u4ef7\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\u80a1\u6743\u878d\u8d44\u8d85\u989d\u6536\u6b3e\uff0c\u6743\u76ca\u79d1\u76ee\u6708\u5ea6\u5bf9\u8d26\u5e38\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aIPO proceeds above par value are booked as share premium.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1aIPO\u53d1\u884c\u8d85\u51fa\u9762\u503c\u7684\u6b3e\u9879\u8ba1\u5165\u80a1\u672c\u6ea2\u4ef7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">282. bond payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u0252nd \u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ed8\u503a\u5238\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\u503a\u52a1\u878d\u8d44\u79d1\u76ee\uff0c\u507f\u503a\u80fd\u529b\u5206\u6790\u91cd\u70b9\u8d1f\u503a\u9879\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBond payable matures in five years with annual coupon payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e94\u4ed8\u503a\u5238\u4e94\u5e74\u5230\u671f\uff0c\u6bcf\u5e74\u6309\u671f\u652f\u4ed8\u7968\u606f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">283. wages payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8we\u026ad\u0292\u026az \u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ed8\u804c\u5de5\u85aa\u916c\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\u8ba1\u63d0\u5de5\u8d44\u8d1f\u503a\uff0c\u6bcf\u6708\u7ed3\u8d26\u5fc5\u5904\u7406\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWages payable includes salaries, bonuses and social insurance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e94\u4ed8\u804c\u5de5\u85aa\u916c\u5305\u542b\u5de5\u8d44\u3001\u5956\u91d1\u53ca\u793e\u4fdd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">284. cost accounting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u0259\u02c8ka\u028ant\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u4f1a\u8ba1\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\u5185\u90e8\u5355\u54c1\u76c8\u5229\u3001\u8f66\u95f4\u635f\u8017\u5206\u6790\u6838\u5fc3\u804c\u80fd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCost accounting tracks raw material waste across production lines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6210\u672c\u4f1a\u8ba1\u8ffd\u8e2a\u5404\u4ea7\u54c1\u7ebf\u539f\u6750\u6599\u635f\u8017\u60c5\u51b5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">285. financial forecasting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fa\u026a\u02c8n\u00e6n\u0283l \u02c8f\u0254\u02d0k\u0251\u02d0st\u026a\u014b\/<\/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\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6708\u5ea6\u6eda\u52a8\u9884\u7b97\u3001\u5168\u5e74\u7ecf\u8425\u6d4b\u7b97\u65e5\u5e38\u5de5\u4f5c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe update financial forecasting monthly based on new order data.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6839\u636e\u65b0\u589e\u8ba2\u5355\u6570\u636e\u6bcf\u6708\u66f4\u65b0\u8d22\u52a1\u9884\u6d4b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">286. variance analysis<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ve\u0259ri\u0259ns \u0259\u02c8n\u00e6l\u0259s\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\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\u4e0e\u5b9e\u9645\u6536\u652f\uff0c\u8d22\u52a1\u590d\u76d8\u6807\u51c6\u5206\u6790\u5de5\u5177<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMonthly variance analysis identifies unexpected cost spikes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u5ea6\u5dee\u5f02\u5206\u6790\u5b9a\u4f4d\u7a81\u53d1\u6210\u672c\u4e0a\u6da8\u73af\u8282\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">287. ESG metrics<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cci\u02d0 es \u02c8d\u0292i\u02d0 \u02c8metr\u026aks\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73af\u5883\u3001\u793e\u4f1a\u3001\u6cbb\u7406\u6307\u6807\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\u8fd1\u5e74\u6295\u878d\u8d44\u70ed\u95e8\u98ce\u63a7\u8d22\u52a1\u6307\u6807\uff0c\u673a\u6784\u6295\u8d44\u8005\u91cd\u70b9\u6838\u67e5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLenders check ESG metrics before approving large loans.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u653e\u8d37\u673a\u6784\u5ba1\u6279\u5927\u989d\u8d37\u6b3e\u524d\u6838\u67e5ESG\u6307\u6807\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">288. blue-chip stock<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccblu\u02d0 t\u0283\u026ap st\u0252k\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u84dd\u7b79\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\u7a33\u5b9a\u9ad8\u76c8\u5229\u4e0a\u5e02\u4f01\u4e1a\u6807\u7684\uff0c\u6295\u8d44\u7ec4\u5408\u5206\u6790\u9ad8\u9891\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBlue-chip stocks deliver steady dividends through market cycles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u84dd\u7b79\u80a1\u7a7f\u8d8a\u5e02\u573a\u5468\u671f\u6301\u7eed\u7a33\u5b9a\u5206\u7ea2\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">289. share buyback<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0283e\u0259 \u02c8ba\u026ab\u00e6k\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u80a1\u4efd\u56de\u8d2d\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\u73b0\u91d1\u5206\u7ea2\u66ff\u4ee3\u65b9\u6848\uff0c\u8d22\u62a5\u89e3\u8bfb\u70ed\u95e8\u4e8b\u4ef6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe firm launches a $50m share buyback to lift EPS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f01\u4e1a\u542f\u52a85000\u4e07\u7f8e\u91d1\u80a1\u4efd\u56de\u8d2d\u62ac\u5347\u6bcf\u80a1\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">290. capital structure optimization<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl \u02c8str\u028ckt\u0283\u0259 \u02cc\u0252pt\u026ama\u026a\u02c8ze\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u7ed3\u6784\u4f18\u5316\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\u8c03\u6574\u80a1\u503a\u914d\u6bd4\u964d\u4f4e\u7efc\u5408\u878d\u8d44\u6210\u672c\uff0cCFO\u6218\u7565\u5e38\u7528\u8868\u8ff0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDebt reduction is core to capital structure optimization this year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u964d\u8d1f\u503a\u662f\u672c\u5e74\u5ea6\u8d44\u672c\u7ed3\u6784\u4f18\u5316\u6838\u5fc3\u4e3e\u63aa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">291. tax shield<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u0283i\u02d0ld\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u76fe\u6548\u5e94\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\u503a\u52a1\u5229\u606f\u62b5\u7a0e\u8d22\u52a1\u539f\u7406\uff0c\u878d\u8d44\u6210\u672c\u5206\u6790\u4e13\u4e1a\u9ad8\u9891\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInterest payments create a tax shield to lower taxable profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5229\u606f\u652f\u4ed8\u4ea7\u751f\u7a0e\u76fe\uff0c\u51cf\u5c11\u5e94\u7a0e\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">292. working capital turnover<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8w\u025c\u02d0k\u026a\u014b \u02c8k\u00e6p\u026atl \u02c8t\u025c\u02d0n\u0259\u028av\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u8fd0\u8d44\u91d1\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\u8425\u8fd0\u8d44\u91d1\u521b\u6536\u6548\u7387\u7efc\u5408\u6307\u6807\uff0c\u96c6\u56e2\u6a2a\u5411\u5bf9\u6807\u5e38\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aService industries enjoy much higher working capital turnover.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u670d\u52a1\u884c\u4e1a\u8425\u8fd0\u8d44\u91d1\u5468\u8f6c\u7387\u663e\u8457\u66f4\u9ad8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">293. non-current asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/n\u0252n \u02c8k\u028cr\u0259nt \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u975e\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\u4e0a\u53d8\u73b0\u8d44\u4ea7\u7edf\u79f0\uff0c\u8d44\u4ea7\u8d1f\u503a\u8868\u57fa\u7840\u5206\u7c7b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMachinery, land and patents fall under non-current assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8bbe\u5907\u3001\u571f\u5730\u3001\u4e13\u5229\u5747\u5f52\u5c5e\u4e8e\u975e\u6d41\u52a8\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">294. non-current liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/n\u0252n \u02c8k\u028cr\u0259nt \u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u975e\u6d41\u52a8\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\u4e00\u5e74\u957f\u671f\u503a\u52a1\uff0c\u957f\u671f\u507f\u503a\u80fd\u529b\u5206\u6790\u5206\u7c7b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLong-term bank loans are classified as non-current liabilities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u957f\u671f\u94f6\u884c\u8d37\u6b3e\u5212\u5206\u4e3a\u975e\u6d41\u52a8\u8d1f\u503a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">295. contingent asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8t\u026and\u0292\u0259nt \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6216\u6709\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\u4ec5\u62a5\u8868\u9644\u6ce8\u62ab\u9732\u6f5c\u5728\u6536\u76ca\uff0c\u8bc9\u8bbc\u3001\u7406\u8d54\u5206\u6790\u4e13\u7528\u672f\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPotential insurance compensation counts as a contingent asset.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6f5c\u5728\u4fdd\u9669\u7406\u8d54\u6b3e\u5c5e\u4e8e\u6216\u6709\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">296. sales mix<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/se\u026alz m\u026aks\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ea7\u54c1\u9500\u552e\u7ed3\u6784\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\u5404\u54c1\u7c7b\u8425\u6536\u5360\u6bd4\uff0c\u6574\u4f53\u6bdb\u5229\u7387\u6ce2\u52a8\u5206\u6790\u6838\u5fc3\u53d8\u91cf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aShift in sales mix toward premium goods boosted overall gross margin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9500\u552e\u7ed3\u6784\u5411\u9ad8\u7aef\u4ea7\u54c1\u503e\u659c\u62c9\u9ad8\u6574\u4f53\u6bdb\u5229\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">297. margin erosion<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0251\u02d0d\u0292\u026an \u026a\u02c8r\u0259\u028a\u0292n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5229\u6da6\u7387\u4fb5\u8680\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\u6210\u672c\u4e0a\u6da8\u6324\u538b\u76c8\u5229\uff0c\u7ba1\u7406\u5c42\u8d22\u52a1\u6c47\u62a5\u9ad8\u9891\u75db\u70b9\u8868\u8ff0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRaw material price hikes lead to continuous margin erosion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u539f\u6750\u6599\u6da8\u4ef7\u6301\u7eed\u9020\u6210\u5229\u6da6\u7387\u4fb5\u8680\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">298. cost rationalization<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u02ccr\u00e6\u0283n\u0259la\u026a\u02c8ze\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u5408\u7406\u5316\u4f18\u5316\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\u4f01CFO\u6807\u51c6\u964d\u672c\u8bdd\u672f\uff0c\u5b63\u5ea6\u8d22\u62a5\u4f1a\u8bae\u9ad8\u9891<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCost rationalization covers logistics, admin and marketing spending.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6210\u672c\u5408\u7406\u5316\u4f18\u5316\u8986\u76d6\u7269\u6d41\u3001\u884c\u653f\u53ca\u8425\u9500\u5f00\u652f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">299. forecast deviation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u0254\u02d0k\u0251\u02d0st \u02ccdi\u02d0vi\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u6d4b\u504f\u5dee\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\u5b9e\u9645\u7ecf\u8425\u4e0e\u8d22\u52a1\u9884\u6d4b\u5dee\u989d\uff0c\u6708\u5ea6\u9884\u7b97\u590d\u76d8\u4e13\u7528\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe analyze forecast deviation to improve next quarter\u2019s estimates.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5206\u6790\u9884\u6d4b\u504f\u5dee\uff0c\u4f18\u5316\u4e0b\u4e00\u5b63\u5ea6\u6d4b\u7b97\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">300. cash burn forecast<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 b\u025c\u02d0n \u02c8f\u0254\u02d0k\u0251\u02d0st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u6d88\u8017\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\u521d\u521b\u3001\u91cd\u8d44\u4ea7\u4f01\u4e1a\u73b0\u91d1\u6d41\u98ce\u63a7\u6838\u5fc3\u62a5\u8868\uff0c\u6295\u878d\u8d44\u5fc5\u5907<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe cash burn forecast shows sufficient funding for 18 months operation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u73b0\u91d1\u6d88\u8017\u9884\u6d4b\u663e\u793a\u73b0\u6709\u8d44\u91d1\u53ef\u652f\u649118\u4e2a\u6708\u8fd0\u8425\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\u9ad8\u9891\u6613\u6df7\u4ecb\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-24923","post","type-post","status-publish","format-standard","hentry","category-510"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24923","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=24923"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24923\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}