{"id":24925,"date":"2026-07-07T12:29:19","date_gmt":"2026-07-07T04:29:19","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24925"},"modified":"2026-07-14T10:05:17","modified_gmt":"2026-07-14T02:05:17","slug":"77-%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\/77-%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":"77.\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\/%e8%b0%93%e8%af%ad%e4%b8%8e%e8%b0%93%e8%af%ad%e5%8a%a8%e8%af%8d%e5%8c%ba%e5%88%86%e8%a7%a3%e6%9e%90%e4%b8%93%e9%a2%98%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"10257\">\u8c13\u8bed\u4e0e\u8c13\u8bed\u52a8\u8bcd\u533a\u5206\u89e3\u6790\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">301. gross profit margin<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0261r\u0259\u028as \u02c8pr\u0252f\u026at \u02c8m\u0251\u02d0d\u0292\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bdb\u5229\u7387<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6700\u57fa\u7840\u76c8\u5229\u6307\u6807\uff0c\u4e1a\u52a1\u5f00\u4f1a\u3001\u6708\u5ea6\u62a5\u8868\u5fc5\u770b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOur gross profit margin rose after raising product prices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8c03\u4ef7\u540e\u6211\u4eec\u7684\u6bdb\u5229\u7387\u6709\u6240\u63d0\u5347\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">302. operating margin<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252p\u0259re\u026at\u026a\u014b \u02c8m\u0251\u02d0d\u0292\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8425\u4e1a\u5229\u6da6\u7387<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6263\u9664\u8fd0\u8425\u6210\u672c\u540e\u7684\u6838\u5fc3\u76c8\u5229\u6c34\u5e73\uff0c\u7ba1\u7406\u5c42\u91cd\u70b9\u8003\u6838<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe aim to lift operating margin by cutting logistics costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u8ba1\u5212\u901a\u8fc7\u524a\u51cf\u7269\u6d41\u6210\u672c\u63d0\u5347\u8425\u4e1a\u5229\u6da6\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">303. net profit margin<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/net \u02c8pr\u0252f\u026at \u02c8m\u0251\u02d0d\u0292\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51c0\u5229\u6da6\u7387<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u6700\u7ec8\u76c8\u5229\u6548\u7387\uff0c\u6295\u8d44\u8005\u3001\u8001\u677f\u6700\u5173\u6ce8\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNet profit margin dropped due to higher tax rates.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7a0e\u7387\u4e0a\u6da8\u5bfc\u81f4\u51c0\u5229\u6da6\u7387\u4e0b\u6ed1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">304. inventory turnover<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anv\u0259ntri \u02c8t\u025c\u02d0n\u0259\u028av\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b58\u8d27\u5468\u8f6c\u7387<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u96f6\u552e\u3001\u5236\u9020\u4e1a\u5e93\u5b58\u5065\u5eb7\u5ea6\u6838\u5fc3\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFast inventory turnover reduces warehouse storage fees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b58\u8d27\u5468\u8f6c\u5feb\u80fd\u51cf\u5c11\u4ed3\u50a8\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">305. revenue growth<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rev\u0259nju\u02d0 \u0261r\u0259\u028a\u03b8\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8425\u6536\u589e\u957f\u7387<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6240\u6709\u4f01\u4e1a\u6708\u5ea6\/\u5e74\u5ea6\u590d\u76d8\u7b2c\u4e00\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe achieved 15% revenue growth year over year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5b9e\u73b0\u540c\u6bd415%\u8425\u6536\u589e\u957f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">306. year-over-year (YoY)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/j\u026a\u0259 \u0259\u028av\u0259 j\u026a\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u6bd4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u526f\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d22\u62a5\u5bf9\u6bd4\u6807\u51c6\u8868\u8ff0\uff0c\u65e5\u5e38\u6c47\u62a5\u5929\u5929\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSales are up 10% YoY in the domestic market.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u56fd\u5185\u5e02\u573a\u9500\u552e\u989d\u540c\u6bd4\u4e0a\u6da810%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">307. quarter-over-quarter (QoQ)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kw\u0254\u02d0t\u0259 \u0259\u028av\u0259 \u02c8kw\u0254\u02d0t\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73af\u6bd4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u526f\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u76f8\u90bb\u4e24\u671f\u6570\u636e\u5bf9\u6bd4\uff0c\u5b63\u5ea6\u8d22\u52a1\u5206\u6790\u6807\u914d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aProfits fell QoQ because of holiday off-season.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u53d7\u6de1\u5b63\u5f71\u54cd\uff0c\u5229\u6da6\u73af\u6bd4\u4e0b\u964d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">308. fixed cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/f\u026akst k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fa\u5b9a\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u623f\u79df\u3001\u8bbe\u5907\u6298\u65e7\u7b49\u4e0d\u968f\u9500\u91cf\u53d8\u52a8\u7684\u6210\u672c\uff0c\u76c8\u4e8f\u6d4b\u7b97\u5e38\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRent and equipment depreciation are fixed costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u79df\u91d1\u548c\u8bbe\u5907\u6298\u65e7\u5c5e\u4e8e\u56fa\u5b9a\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">309. variable cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ve\u0259ri\u0259bl k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d8\u52a8\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u539f\u6750\u6599\u3001\u5305\u88c5\u8d39\uff0c\u968f\u4ea7\u91cf\u540c\u6b65\u589e\u51cf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRaw materials are the largest variable cost for factories.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u539f\u6750\u6599\u662f\u5de5\u5382\u6700\u5927\u7684\u53d8\u52a8\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">310. one-time expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/w\u028cn ta\u026am \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u6b21\u6027\u8d39\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u88c5\u4fee\u3001\u91cd\u7ec4\u8d39\uff0c\u5206\u6790\u771f\u5b9e\u5229\u6da6\u65f6\u5355\u72ec\u5254\u9664<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe factory renovation is treated as a one-time expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5382\u623f\u7ffb\u65b0\u7b97\u4f5c\u4e00\u6b21\u6027\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">311. recurring revenue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8k\u025c\u02d0r\u026a\u014b \u02c8rev\u0259nju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6301\u7eed\u6027\u6536\u5165<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f1a\u5458\u3001\u8ba2\u9605\u4e1a\u52a1\u6838\u5fc3\u4f18\u8d28\u6536\u5165<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSoftware subscriptions bring stable recurring revenue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8f6f\u4ef6\u8ba2\u9605\u5e26\u6765\u7a33\u5b9a\u6301\u7eed\u6027\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">312. customer acquisition cost (CAC)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u028cst\u0259m\u0259 \u02cc\u00e6kw\u026a\u02c8z\u026a\u0283n k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u83b7\u5ba2\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e92\u8054\u7f51\u3001\u9500\u552e\u884c\u4e1a\u65e5\u5e38\u6838\u7b97\u6838\u5fc3\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe lowered CAC by optimizing online advertising.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u4f18\u5316\u7ebf\u4e0a\u5e7f\u544a\uff0c\u964d\u4f4e\u4e86\u83b7\u5ba2\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">313. customer lifetime value (LTV)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u028cst\u0259m\u0259 \u02c8la\u026afta\u026am \u02c8v\u00e6lju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5ba2\u6237\u7ec8\u8eab\u4ef7\u503c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8861\u91cf\u5ba2\u6237\u957f\u671f\u6536\u76ca\uff0c\u9500\u552e\u8d22\u52a1\u8054\u5408\u5206\u6790\u9ad8\u9891\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh LTV customers deserve better after-sales support.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u7ec8\u8eab\u4ef7\u503c\u5ba2\u6237\u5e94\u914d\u5907\u66f4\u4f18\u8d28\u552e\u540e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">314. dividend<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u026av\u026adend\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u7ea2\u3001\u80a1\u606f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e0a\u5e02\u516c\u53f8\u80a1\u4e1c\u5e74\u5ea6\u6536\u76ca\uff0c\u5e74\u62a5\u91cd\u70b9\u5185\u5bb9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe board announced an annual cash dividend.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8463\u4e8b\u4f1a\u516c\u5e03\u5e74\u5ea6\u73b0\u91d1\u5206\u7ea2\u65b9\u6848\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">315. 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\">\u7559\u5b58\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u5386\u5e74\u672a\u5206\u914d\u5229\u6da6\uff0c\u8d44\u4ea7\u8d1f\u503a\u8868\u6743\u76ca\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRetained earnings will be used for new factory expansion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7559\u5b58\u6536\u76ca\u5c06\u7528\u4e8e\u65b0\u5382\u623f\u6269\u5efa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">316. liquidity<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u026a\u02c8kw\u026ad\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d41\u52a8\u6027<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5224\u65ad\u4f01\u4e1a\u77ed\u671f\u73b0\u91d1\u662f\u5426\u5145\u8db3\uff0c\u94f6\u884c\u3001\u6295\u8d44\u4eba\u5fc5\u770b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStrong liquidity means no risk of missing debt payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6d41\u52a8\u6027\u5145\u8db3\u5c31\u4e0d\u5b58\u5728\u503a\u52a1\u903e\u671f\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">317. leverage<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8li\u02d0v\u0259r\u026ad\u0292\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6760\u6746\uff1b\u8d1f\u503a\u7ecf\u8425<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5224\u65ad\u4f01\u4e1a\u8d1f\u503a\u9ad8\u4f4e\uff0c\u98ce\u9669\u5206\u6790\u5e38\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh leverage will increase interest payment pressure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u6760\u6746\u4f1a\u52a0\u5927\u5229\u606f\u652f\u4ed8\u538b\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">318. amortization<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02ccm\u0254\u02d0ta\u026a\u02c8ze\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u644a\u9500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8f6f\u4ef6\u3001\u4e13\u5229\u7b49\u65e0\u5f62\u8d44\u4ea7\u6708\u5ea6\u5206\u644a\u8d39\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe amortization of software lasts five years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8f6f\u4ef6\u644a\u9500\u5468\u671f\u4e3a\u4e94\u5e74\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">319. EBIT<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cci\u02d0 ba\u026a \u02c8t\u026a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u606f\u7a0e\u524d\u5229\u6da6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u7f29\u5199<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5254\u9664\u5229\u606f\u3001\u7a0e\u6536\uff0c\u6a2a\u5411\u5bf9\u6bd4\u4f01\u4e1a\u76c8\u5229\u901a\u7528\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe compare EBIT of all regional subsidiaries monthly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6bcf\u6708\u5bf9\u6bd4\u5404\u533a\u57df\u5b50\u516c\u53f8\u606f\u7a0e\u524d\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">320. 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\">\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u7f29\u5199<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6295\u878d\u8d44\u3001\u5e76\u8d2d\u6700\u4e3b\u6d41\u76c8\u5229\u8861\u91cf\u6807\u51c6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInvestors mainly judge company value by EBITDA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6295\u8d44\u8005\u4e3b\u8981\u4f9d\u9760\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\u5224\u65ad\u4f01\u4e1a\u4ef7\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">321. write-off<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ra\u026at \u0252f\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u574f\u8d26\u6838\u9500\uff1b\u8d44\u4ea7\u51b2\u9500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u786e\u8ba4\u65e0\u6cd5\u6536\u56de\u6b20\u6b3e\u3001\u62a5\u5e9f\u8d44\u4ea7\uff0c\u8d22\u52a1\u6708\u5ea6\u5e38\u89c4\u64cd\u4f5c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe did a write-off for three years overdue client debt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5bf9\u4e00\u7b14\u903e\u671f\u4e09\u5e74\u7684\u5ba2\u6237\u6b20\u6b3e\u505a\u574f\u8d26\u6838\u9500\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">322. allowance for bad debts<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8la\u028a\u0259ns f\u0254\u02d0 b\u00e6d dets\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u574f\u8d26\u51c6\u5907<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u63d0\u524d\u9884\u4f30\u574f\u8d26\u635f\u5931\uff0c\u6bcf\u6708\u8ba1\u63d0\u6807\u51c6\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe set aside allowance for bad debts based on receivable age.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6309\u8d26\u9f84\u8ba1\u63d0\u574f\u8d26\u51c6\u5907\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">323. rolling budget<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8r\u0259\u028al\u026a\u014b \u02c8b\u028cd\u0292\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6eda\u52a8\u9884\u7b97<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u73b0\u4ee3\u5e38\u7528\u6708\u5ea6\u66f4\u65b0\u9884\u7b97\u6a21\u5f0f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOur team updates the rolling budget at the end of each month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u56e2\u961f\u6bcf\u6708\u672b\u66f4\u65b0\u6eda\u52a8\u9884\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">324. total cost of ownership (TCO)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u0259\u028atl k\u0252st \u0259v \u02c8\u0259\u028an\u0259\u0283\u026ap\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u603b\u62e5\u6709\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u91c7\u8d2d\u8bbe\u5907\u3001\u8f6f\u4ef6\u65f6\u7efc\u5408\u6210\u672c\u6d4b\u7b97\u5e38\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe calculate TCO before purchasing new production machines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u91c7\u8d2d\u65b0\u751f\u4ea7\u8bbe\u5907\u524d\u6211\u4eec\u6838\u7b97\u603b\u62e5\u6709\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">325. rebate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ri\u02d0be\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd4\u5229\u3001\u6298\u6263\u8fd4\u8fd8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7ecf\u9500\u5546\u3001\u5927\u5ba2\u6237\u6708\u5ea6\u7ed3\u7b97\u9ad8\u9891\u8bcd\u6c47<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAnnual sales rebate will be deducted from next year\u2019s payment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e74\u5ea6\u9500\u552e\u8fd4\u5229\u5c06\u62b5\u6263\u6b21\u5e74\u8d27\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">326. 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\">\u52a0\u4ef7\u5e45\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9500\u552e\u5b9a\u4ef7\u3001\u6bdb\u5229\u6d4b\u7b97\u57fa\u7840\u8bcd\u6c47<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe keep a 40% markup on mid-range products.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e2d\u7aef\u4ea7\u54c1\u6211\u4eec\u7ef4\u630140%\u52a0\u4ef7\u5e45\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">327. 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\">\u964d\u4ef7\u3001\u6253\u6298<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u96f6\u552e\u6e05\u5e93\u5b58\u8d22\u52a1\u6838\u7b97\u5e38\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSeasonal markdowns cut monthly gross profit temporarily.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b63\u8282\u6027\u6253\u6298\u4f1a\u77ed\u671f\u538b\u4f4e\u6708\u5ea6\u6bdb\u5229\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">328. payroll<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pe\u026ar\u0259\u028al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5de5\u8d44\u603b\u989d\uff1b\u85aa\u8d44\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4eba\u529b\u3001\u8d22\u52a1\u6bcf\u6708\u5fc5\u5904\u7406\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPayroll is our largest monthly fixed cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u85aa\u8d44\u662f\u6211\u4eec\u6bcf\u6708\u6700\u5927\u56fa\u5b9a\u5f00\u652f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">329. 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\">\u5e94\u4ea4\u7a0e\u8d39<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d44\u4ea7\u8d1f\u503a\u8868\u6d41\u52a8\u8d1f\u503a\u5e38\u89c4\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe settle tax liability before the 15th of each month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u670815\u65e5\u524d\u7ed3\u6e05\u5e94\u4ea4\u7a0e\u8d39\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">330. tax refund<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks r\u026a\u02c8f\u028cnd\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9000\u7a0e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5916\u8d38\u3001\u4f01\u4e1a\u6c47\u7b97\u6e05\u7f34\u9ad8\u9891\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExport tax refund improves our cash flow greatly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u51fa\u53e3\u9000\u7a0e\u5927\u5e45\u6539\u5584\u6211\u4eec\u73b0\u91d1\u6d41\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">331. gross revenue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0261r\u0259\u028as \u02c8rev\u0259nju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u603b\u6536\u5165\uff08\u672a\u6263\u6298\u6263\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9500\u552e\u7aef\u7edf\u8ba1\u539f\u59cb\u9500\u552e\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aGross revenue includes all discounts and rebates.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u603b\u6536\u5165\u5305\u542b\u6240\u6709\u6298\u6263\u4e0e\u8fd4\u5229\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">332. net revenue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/net \u02c8rev\u0259nju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51c0\u8425\u4e1a\u6536\u5165\uff08\u6263\u6298\u6263\u8fd4\u5229\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d22\u62a5\u6b63\u5f0f\u62ab\u9732\u8425\u6536\u6570\u636e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNet revenue equals gross revenue minus sales discounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u51c0\u6536\u5165\u7b49\u4e8e\u603b\u6536\u5165\u51cf\u53bb\u9500\u552e\u6298\u6263\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">333. channel cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u0283\u00e6nl k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e20\u9053\u8d39\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7ecf\u9500\u5546\u3001\u7535\u5546\u5e73\u53f0\u4f63\u91d1\u7b49\u9500\u552e\u5206\u644a\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aE-commerce channel cost accounts for 12% of sales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7535\u5546\u6e20\u9053\u8d39\u7528\u5360\u9500\u552e\u989d12%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">334. logistics expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u0259\u02c8d\u0292\u026ast\u026aks \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7269\u6d41\u8d39\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5546\u8d38\u3001\u5236\u9020\u4e1a\u6bcf\u6708\u5927\u989d\u652f\u51fa\u9879\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRising fuel prices push up logistics expense sharply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6cb9\u4ef7\u4e0a\u6da8\u5927\u5e45\u63a8\u9ad8\u7269\u6d41\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">335. administrative expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259d\u02c8m\u026an\u026astr\u0259t\u026av \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ba1\u7406\u8d39\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u529e\u516c\u5ba4\u3001\u884c\u653f\u4eba\u5458\u3001\u529e\u516c\u8017\u6750\u7edf\u79f0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe cut administrative expense by reducing office rent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u901a\u8fc7\u7f29\u51cf\u529e\u516c\u79df\u91d1\u964d\u4f4e\u7ba1\u7406\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">336. marketing expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0251\u02d0k\u026at\u026a\u014b \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8425\u9500\u8d39\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5e7f\u544a\u3001\u76f4\u64ad\u3001\u63a8\u5e7f\u6d3b\u52a8\u5168\u90e8\u5f00\u652f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMost marketing expense goes to social media advertising.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5927\u90e8\u5206\u8425\u9500\u8d39\u7528\u7528\u4e8e\u793e\u4ea4\u5a92\u4f53\u6295\u653e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">337. cash inflow<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u02c8\u026anfl\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73b0\u91d1\u6d41\u5165<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u73b0\u91d1\u6d41\u91cf\u8868\u57fa\u7840\u5206\u7c7b\uff0c\u65e5\u5e38\u73b0\u91d1\u6d41\u76d1\u63a7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aClient payments create the main cash inflow each month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba2\u6237\u56de\u6b3e\u662f\u6bcf\u6708\u4e3b\u8981\u73b0\u91d1\u6d41\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">338. cash outflow<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u02c8a\u028atfl\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73b0\u91d1\u6d41\u51fa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4ed8\u6b3e\u3001\u53d1\u85aa\u3001\u91c7\u8d2d\u7b49\u8d44\u91d1\u652f\u51fa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRaw material purchase forms the biggest cash outflow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u539f\u6750\u6599\u91c7\u8d2d\u6784\u6210\u6700\u5927\u73b0\u91d1\u6d41\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">339. cash surplus<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u02c8s\u025c\u02d0pl\u0259s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73b0\u91d1\u7ed3\u4f59<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6708\u5ea6\u73b0\u91d1\u6d41\u5165\u5927\u4e8e\u6d41\u51fa\u7684\u5bcc\u4f59\u8d44\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThis month\u2019s cash surplus will be used to pay off short-term loans.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u672c\u6708\u73b0\u91d1\u7ed3\u4f59\u5c06\u7528\u4e8e\u507f\u8fd8\u77ed\u671f\u8d37\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">340. cash shortage<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u02c8\u0283\u0254\u02d0t\u026ad\u0292\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73b0\u91d1\u7f3a\u53e3<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u77ed\u671f\u8d44\u91d1\u4e0d\u8db3\uff0c\u8d22\u52a1\u9884\u8b66\u5e38\u7528\u8868\u8ff0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDelayed customer payments caused a cash shortage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba2\u6237\u56de\u6b3e\u5ef6\u8fdf\u9020\u6210\u73b0\u91d1\u7f3a\u53e3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">341. 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\">\u8d26\u671f\u3001\u8d4a\u9500\u6761\u6b3e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u548c\u5ba2\u6237\u7ea6\u5b9a\u56de\u6b3e\u5468\u671f\uff0c\u9500\u552e\u8d22\u52a1\u6c9f\u901a\u9ad8\u9891\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe offer a 60-day credit term for large stable clients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u7ed9\u7a33\u5b9a\u5927\u5ba2\u623760\u5929\u8d26\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">342. settlement discount<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8setlm\u0259nt \u02c8d\u026aska\u028ant\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73b0\u91d1\u7ed3\u7b97\u6298\u6263<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba2\u6237\u63d0\u524d\u56de\u6b3e\u7ed9\u4e88\u4f18\u60e0\uff0c\u52a0\u901f\u73b0\u91d1\u6d41\u5de5\u5177<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA 2% settlement discount applies for payment within 15 days.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a15\u5929\u5185\u4ed8\u6b3e\u53ef\u4eab\u53d72%\u7ed3\u7b97\u6298\u6263\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">343. 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\">\u8d44\u4ea7\u51cf\u503c\u635f\u5931<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5b58\u8d27\u3001\u56fa\u5b9a\u8d44\u4ea7\u8d2c\u503c\uff0c\u5e74\u62a5\u5e38\u89c1\u8c03\u6574\u9879<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aObsolete inventory leads to large impairment loss this quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fc7\u65f6\u5b58\u8d27\u9020\u6210\u672c\u5b63\u5ea6\u5927\u989d\u8d44\u4ea7\u51cf\u503c\u635f\u5931\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">344. operating cash flow<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252p\u0259re\u026at\u026a\u014b k\u00e6\u0283 fl\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ecf\u8425\u6d3b\u52a8\u73b0\u91d1\u6d41<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8861\u91cf\u4e3b\u8425\u4e1a\u52a1\u771f\u5b9e\u9020\u8840\u80fd\u529b\uff0c\u6838\u5fc3\u8d22\u62a5\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSustainable operating cash flow is more important than book profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7a33\u5b9a\u7ecf\u8425\u73b0\u91d1\u6d41\u6bd4\u8d26\u9762\u5229\u6da6\u66f4\u91cd\u8981\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">345. investment cash flow<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8vestm\u0259nt k\u00e6\u0283 fl\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6295\u8d44\u6d3b\u52a8\u73b0\u91d1\u6d41<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e70\u8bbe\u5907\u3001\u7406\u8d22\u3001\u5bf9\u5916\u6295\u8d44\u4ea7\u751f\u7684\u73b0\u91d1\u53d8\u52a8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNegative investment cash flow is normal during factory expansion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5382\u623f\u6269\u5f20\u671f\u95f4\u6295\u8d44\u73b0\u91d1\u6d41\u4e3a\u8d1f\u5c5e\u4e8e\u6b63\u5e38\u73b0\u8c61\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">346. financing cash flow<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8fa\u026an\u00e6ns\u026a\u014b k\u00e6\u0283 fl\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b79\u8d44\u6d3b\u52a8\u73b0\u91d1\u6d41<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d37\u6b3e\u3001\u878d\u8d44\u3001\u5206\u7ea2\u76f8\u5173\u73b0\u91d1\u6d41\u52a8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFinancing cash flow rose after we signed a new bank loan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7b7e\u8ba2\u65b0\u94f6\u884c\u8d37\u6b3e\u540e\u7b79\u8d44\u73b0\u91d1\u6d41\u589e\u52a0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">347. 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\">\u8fd0\u8425\u6742\u8d39\uff1b\u95f4\u63a5\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7edf\u79f0\u7ba1\u7406\u3001\u9500\u552e\u3001\u540e\u52e4\u5404\u7c7b\u95f4\u63a5\u5f00\u652f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe manager targets a 8% cut in monthly overhead.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7ba1\u7406\u5c42\u76ee\u6807\u524a\u51cf8%\u6708\u5ea6\u8fd0\u8425\u6742\u8d39\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">348. cost saving<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u02c8se\u026av\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6210\u672c\u8282\u7ea6\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u964d\u672c\u9879\u76ee\u6c47\u62a5\u6807\u51c6\u7528\u8bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSwitching suppliers brings annual cost saving of 2 million.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u66f4\u6362\u4f9b\u5e94\u5546\u6bcf\u5e74\u53ef\u8282\u7ea6200\u4e07\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">349. price fluctuation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/pra\u026as \u02ccfl\u028ckt\u0283u\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ef7\u683c\u6ce2\u52a8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u539f\u6750\u6599\u3001\u5546\u54c1\u6210\u672c\u5206\u6790\u9ad8\u9891\u8868\u8ff0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aGlobal oil price fluctuation impacts our production cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u56fd\u9645\u6cb9\u4ef7\u6ce2\u52a8\u5f71\u54cd\u6211\u4eec\u751f\u4ea7\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">350. target profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u0251\u02d0\u0261\u026at \u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76ee\u6807\u5229\u6da6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5e74\u5ea6\u3001\u5b63\u5ea6\u7ecf\u8425\u8003\u6838\u6838\u5fc3\u76ee\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEach department has its own quarterly target profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u4e2a\u90e8\u95e8\u90fd\u6709\u72ec\u7acb\u5b63\u5ea6\u76ee\u6807\u5229\u6da6\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\u8c13\u8bed\u4e0e\u8c13\u8bed\u52a8\u8bcd\u533a\u5206\u89e3\u6790&#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-24925","post","type-post","status-publish","format-standard","hentry","category-510"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24925","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=24925"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24925\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}