{"id":24927,"date":"2026-07-07T12:31:20","date_gmt":"2026-07-07T04:31:20","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24927"},"modified":"2026-07-14T10:05:17","modified_gmt":"2026-07-14T02:05:17","slug":"78-%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\/78-%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":"78.\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\/do-you%e4%b8%8eare-you%e7%94%a8%e6%b3%95%e5%8c%ba%e5%88%86%e8%af%a6%e8%a7%a3%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"10310\">do you\u4e0eAre you\u7528\u6cd5\u89e3\u6790\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">351. rolling cash forecast<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8r\u0259\u028al\u026a\u014b k\u00e6\u0283 \u02c8f\u0254\u02d0k\u0251\u02d0st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6eda\u52a8\u73b0\u91d1\u6d41\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\u6309\u6708\u6301\u7eed\u66f4\u65b0\u768412\u4e2a\u6708\u73b0\u91d1\u6d41\u6d4b\u7b97\u8868\uff0c\u8d44\u91d1\u89c4\u5212\u65e5\u5e38\u5fc5\u5907\u5de5\u5177<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe update the rolling cash forecast every Monday morning.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6bcf\u5468\u4e00\u65e9\u4e0a\u66f4\u65b0\u6eda\u52a8\u73b0\u91d1\u6d41\u9884\u6d4b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">352. reconcile bank statements<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rek\u0259nsa\u026al b\u00e6\u014bk \u02c8ste\u026atm\u0259nts\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6838\u5bf9\u94f6\u884c\u5bf9\u8d26\u5355\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d26\u9762\u8d44\u91d1\u4e0e\u94f6\u884c\u6d41\u6c34\u9010\u7b14\u5339\u914d\uff0c\u6708\u672b\u7ed3\u8d26\u6807\u51c6\u5de5\u4f5c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants reconcile bank statements before month-end closing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f1a\u8ba1\u4eba\u5458\u5728\u6708\u672b\u7ed3\u8d26\u524d\u6838\u5bf9\u94f6\u884c\u5bf9\u8d26\u5355\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">353. cost benchmark<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u02c8bent\u0283m\u0251\u02d0k\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u57fa\u51c6\u5bf9\u6807\u503c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u884c\u4e1a\/\u5386\u53f2\u6807\u51c6\u6210\u672c\uff0c\u7528\u4e8e\u5224\u65ad\u5f53\u671f\u6210\u672c\u662f\u5426\u8d85\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThis year\u2019s logistics fee is far above our cost benchmark.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u672c\u5e74\u5ea6\u7269\u6d41\u8d39\u7528\u8fdc\u9ad8\u4e8e\u6211\u4eec\u7684\u6210\u672c\u57fa\u51c6\u5bf9\u6807\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">354. claw back rebates<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/kl\u0254\u02d0 b\u00e6k \u02c8ri\u02d0be\u026ats\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8ffd\u56de\u9500\u552e\u8fd4\u5229\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u672a\u8fbe\u6210\u4e1a\u7ee9\u76ee\u6807\u65f6\uff0c\u6536\u56de\u524d\u671f\u53d1\u653e\u7ed9\u7ecf\u9500\u5546\u7684\u8fd4\u5229<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe have to claw back rebates if distributors miss sales targets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7ecf\u9500\u5546\u672a\u5b8c\u6210\u9500\u552e\u76ee\u6807\uff0c\u6211\u4eec\u9700\u8981\u8ffd\u56de\u9500\u552e\u8fd4\u5229\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">355. liquidity buffer<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u026a\u02c8kw\u026ad\u0259ti \u02c8b\u028cf\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d41\u52a8\u6027\u5b89\u5168\u57ab\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9884\u7559\u5907\u7528\u73b0\u91d1\uff0c\u62b5\u5fa1\u56de\u6b3e\u5ef6\u8fdf\u3001\u7a81\u53d1\u652f\u51fa\u98ce\u9669<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe keep a liquidity buffer equal to three months\u2019 overhead.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u7559\u5b58\u7b49\u540c\u4e8e\u4e09\u4e2a\u6708\u8fd0\u8425\u6742\u8d39\u7684\u6d41\u52a8\u6027\u5b89\u5168\u57ab\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">356. amortize intangible assets<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8m\u0254\u02d0ta\u026az \u026an\u02c8t\u00e6nd\u0292\u0259bl \u02c8\u00e6sets\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u644a\u9500\u65e0\u5f62\u8d44\u4ea7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e13\u5229\u3001\u8f6f\u4ef6\u3001\u5546\u6807\u6210\u672c\u6309\u4f7f\u7528\u5e74\u9650\u5206\u671f\u8ba1\u5165\u8d39\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe amortize intangible assets over their legal service life.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6309\u7167\u6cd5\u5b9a\u4f7f\u7528\u5e74\u9650\u644a\u9500\u65e0\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">357. segment revenue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8se\u0261m\u0259nt \u02c8rev\u0259nju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5206\u90e8\u8425\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\u6309\u4ea7\u54c1\u7ebf\u3001\u533a\u57df\u3001\u5ba2\u6237\u7c7b\u578b\u62c6\u5206\u7684\u7ec6\u5206\u677f\u5757\u6536\u5165<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe report breaks down segment revenue by three business lines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fd9\u4efd\u62a5\u8868\u6309\u4e09\u6761\u4e1a\u52a1\u7ebf\u62c6\u5206\u5206\u90e8\u8425\u6536\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">358. write down obsolete stock<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/ra\u026at da\u028an \u02c8\u0252bs\u0259li\u02d0t st\u0252k\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8ba1\u63d0\u6ede\u9500\u5b58\u8d27\u8dcc\u4ef7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5bf9\u8fc7\u65f6\u3001\u4e34\u671f\u5e93\u5b58\u4e0b\u8c03\u8d26\u9762\u4ef7\u503c\uff0c\u786e\u8ba4\u8d44\u4ea7\u635f\u5931<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe write down obsolete stock at the end of every fiscal quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u4e2a\u8d22\u5b63\u672b\u6211\u4eec\u5bf9\u6ede\u9500\u5b58\u8d27\u8ba1\u63d0\u8dcc\u4ef7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">359. weighted average cost of capital (WACC)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8we\u026at\u026ad \u02c8\u00e6v\u0259r\u026ad\u0292 k\u0252st \u0259v \u02c8k\u00e6p\u026atl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u52a0\u6743\u5e73\u5747\u8d44\u672c\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\u4f01\u4e1a\u80a1\u6743\u3001\u503a\u52a1\u7efc\u5408\u878d\u8d44\u6210\u672c\uff0c\u65b0\u9879\u76ee\u8bc4\u4f30\u6838\u5fc3\u95e8\u69db\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAny project must generate returns higher than our WACC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6240\u6709\u9879\u76ee\u6536\u76ca\u5fc5\u987b\u9ad8\u4e8e\u6211\u4eec\u7684\u52a0\u6743\u5e73\u5747\u8d44\u672c\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">360. accrue employee bonuses<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kru\u02d0 \u026am\u02c8pl\u0254\u026ai\u02d0 \u02c8b\u0259\u028an\u0259s\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u63d0\u5458\u5de5\u5956\u91d1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5e74\u672b\u9884\u4f30\u7ee9\u6548\u5956\u91d1\uff0c\u8ba1\u5165\u5f53\u671f\u6210\u672c\u8d39\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFinance teams accrue employee bonuses in December each year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u56e2\u961f\u6bcf\u5e7412\u6708\u9884\u63d0\u5458\u5de5\u5956\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">361. bad debt provision<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u00e6d det pr\u0259\u02c8v\u026a\u0292n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u574f\u8d26\u51c6\u5907\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\u6839\u636e\u5e94\u6536\u8d26\u9f84\u63d0\u524d\u8ba1\u63d0\uff0c\u8986\u76d6\u6f5c\u5728\u65e0\u6cd5\u6536\u56de\u6b20\u6b3e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe increase bad debt provision for clients with overdue bills.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u4e3a\u5b58\u5728\u903e\u671f\u8d26\u5355\u7684\u5ba2\u6237\u63d0\u9ad8\u574f\u8d26\u51c6\u5907\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">362. cap operating expenses<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6p \u02c8\u0252p\u0259re\u026at\u026a\u014b \u026ak\u02c8spens\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8bbe\u5b9a\u8fd0\u8425\u8d39\u7528\u4e0a\u9650\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9884\u7b97\u7ba1\u63a7\u624b\u6bb5\uff0c\u9650\u5236\u5404\u90e8\u95e8\u6708\u5ea6\u5f00\u9500\u603b\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe board decided to cap operating expenses this half year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8463\u4e8b\u4f1a\u51b3\u5b9a\u4e3a\u672c\u534a\u5e74\u8bbe\u5b9a\u8fd0\u8425\u8d39\u7528\u4e0a\u9650\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">363. annual tax settlement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u00e6nju\u0259l t\u00e6ks \u02c8setlm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e74\u5ea6\u6c47\u7b97\u6e05\u7f34\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\u5168\u5e74\u6240\u5f97\u7a0e\u591a\u9000\u5c11\u8865\u7533\u62a5\u5de5\u4f5c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe finish annual tax settlement before the end of May.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5728\u4e94\u6708\u5e95\u524d\u5b8c\u6210\u5e74\u5ea6\u6c47\u7b97\u6e05\u7f34\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">364. offset losses against profits<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252fset \u02c8l\u0252s\u026az \u0259\u02c8\u0261enst \u02c8pr\u0252f\u026ats\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ee5\u4e8f\u635f\u62b5\u6263\u5229\u6da6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7a0e\u6cd5\u5141\u8bb8\u7528\u5f80\u671f\u4e8f\u635f\u51cf\u5c11\u5f53\u671f\u5e94\u7a0e\u5229\u6da6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe can offset losses against profits for the past five years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u53ef\u4ee5\u7528\u8fc7\u53bb\u4e94\u5e74\u4e8f\u635f\u62b5\u6263\u5f53\u671f\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">365. capital reserve<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl r\u026a\u02c8z\u025c\u02d0v\/<\/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\u80a1\u6743\u6ea2\u4ef7\u3001\u8d44\u4ea7\u91cd\u4f30\u5f62\u6210\u7684\u6743\u76ca\u50a8\u5907\u8d44\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCapital reserve can be used for future capital expansion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d44\u672c\u516c\u79ef\u53ef\u7528\u4e8e\u540e\u7eed\u8d44\u672c\u6269\u5f20\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">366. streamline cost allocation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8stri\u02d0mla\u026an k\u0252st \u02cc\u00e6l\u0259\u02c8ke\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7b80\u5316\u6210\u672c\u5206\u644a\u6d41\u7a0b\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7edf\u4e00\u8f66\u95f4\u3001\u90e8\u95e8\u95f4\u63a5\u6210\u672c\u5206\u644a\u8ba1\u7b97\u89c4\u5219<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe new system helps us streamline cost allocation across factories.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u65b0\u7cfb\u7edf\u5e2e\u52a9\u6211\u4eec\u7b80\u5316\u5404\u5de5\u5382\u6210\u672c\u5206\u644a\u6d41\u7a0b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">367. supplier credit limit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/s\u0259\u02c8pla\u026a\u0259 \u02c8kred\u026at \u02c8l\u026am\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f9b\u5e94\u5546\u6388\u4fe1\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\u4f01\u4e1a\u53ef\u8d4a\u8d2d\u539f\u6750\u6599\u7684\u6700\u9ad8\u6b20\u6b3e\u4e0a\u9650<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe raised the supplier credit limit for long-term cooperative vendors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u4e0a\u8c03\u957f\u671f\u5408\u4f5c\u4f9b\u5e94\u5546\u7684\u6388\u4fe1\u989d\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">368. track variable overhead<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/tr\u00e6k \u02c8ve\u0259ri\u0259bl \u02c8\u0259\u028av\u0259hed\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8ffd\u8e2a\u53d8\u52a8\u95f4\u63a5\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5b9e\u65f6\u76d1\u63a7\u6c34\u7535\u3001\u8017\u6750\u7b49\u968f\u4ea7\u91cf\u6d6e\u52a8\u7684\u6742\u8d39<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe track variable overhead weekly to control production costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6bcf\u5468\u8ffd\u8e2a\u53d8\u52a8\u95f4\u63a5\u6210\u672c\u7ba1\u63a7\u751f\u4ea7\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">369. deferred revenue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8f\u025c\u02d0d \u02c8rev\u0259nju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9012\u5ef6\u6536\u5165\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u63d0\u524d\u9884\u6536\u8d27\u6b3e\u3001\u670d\u52a1\u8d39\uff0c\u672a\u4ea4\u4ed8\u4ea7\u54c1\u6682\u4e0d\u786e\u8ba4\u8425\u6536<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAnnual software subscription fees are recorded as deferred revenue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e74\u5ea6\u8f6f\u4ef6\u8ba2\u9605\u8d39\u8ba1\u5165\u9012\u5ef6\u6536\u5165\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">370. discount trade bills<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u026aska\u028ant tre\u026ad b\u026alz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d34\u73b0\u5546\u4e1a\u6c47\u7968\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u672a\u5230\u671f\u7968\u636e\u63d0\u524d\u5411\u94f6\u884c\u5151\u6362\u73b0\u91d1\uff0c\u652f\u4ed8\u5c11\u91cf\u624b\u7eed\u8d39<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe discount trade bills to ease short-term cash shortages.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u8d34\u73b0\u5546\u4e1a\u6c47\u7968\u7f13\u89e3\u77ed\u671f\u73b0\u91d1\u7f3a\u53e3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">371. year-end inventory stocktake<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/j\u026a\u0259 end \u02c8\u026anv\u0259ntri \u02c8st\u0252kte\u026ak\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e74\u672b\u5b58\u8d27\u76d8\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\u5168\u5e74\u7ed3\u675f\u5b9e\u5730\u6e05\u70b9\u4ed3\u5e93\u6240\u6709\u5e93\u5b58\u8d27\u7269<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll departments take part in the year-end inventory stocktake.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6240\u6709\u90e8\u95e8\u53c2\u4e0e\u5e74\u672b\u5b58\u8d27\u76d8\u70b9\u5de5\u4f5c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">372. phase out high-cost suppliers<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fe\u026az a\u028at ha\u026a k\u0252st s\u0259\u02c8pla\u026a\u0259z\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9010\u6b65\u6dd8\u6c70\u9ad8\u6210\u672c\u4f9b\u5e94\u5546\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5206\u5b63\u5ea6\u66ff\u6362\u62a5\u4ef7\u8fc7\u9ad8\u7684\u539f\u6750\u6599\u5408\u4f5c\u65b9\uff0c\u964d\u4f4e\u91c7\u8d2d\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe plan to phase out high-cost suppliers within two quarters.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u8ba1\u5212\u4e24\u4e2a\u5b63\u5ea6\u5185\u9010\u6b65\u6dd8\u6c70\u9ad8\u6210\u672c\u4f9b\u5e94\u5546\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">373. marginal cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0251\u02d0d\u0292\u026anl k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8fb9\u9645\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\u591a\u751f\u4ea7\u4e00\u4ef6\u4ea7\u54c1\u989d\u5916\u4ea7\u751f\u7684\u65b0\u589e\u6210\u672c\uff0c\u5b9a\u4ef7\u6d4b\u7b97\u6838\u5fc3<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe marginal cost drops sharply as production volume rises.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4ea7\u91cf\u63d0\u5347\u65f6\u8fb9\u9645\u6210\u672c\u4f1a\u5927\u5e45\u4e0b\u964d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">374. lock in exchange rates<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u0252k \u026an \u026aks\u02c8t\u0283e\u026and\u0292 re\u026ats\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9501\u5b9a\u5916\u6c47\u6c47\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5916\u8d38\u4f01\u4e1a\u8fdc\u671f\u7ed3\u6c47\u64cd\u4f5c\uff0c\u89c4\u907f\u6c47\u7387\u6ce2\u52a8\u4e8f\u635f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe lock in exchange rates to stabilize overseas profit margins.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u9501\u5b9a\u5916\u6c47\u6c47\u7387\u7a33\u5b9a\u6d77\u5916\u4e1a\u52a1\u5229\u6da6\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">375. intercompany transaction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u026ant\u0259\u02c8k\u028cmp\u0259ni tr\u00e6n\u02c8z\u00e6k\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5173\u8054\u516c\u53f8\u5185\u90e8\u4ea4\u6613\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u96c6\u56e2\u6bcd\u5b50\u516c\u53f8\u3001\u5144\u5f1f\u516c\u53f8\u4e4b\u95f4\u8d2d\u9500\u3001\u8d44\u91d1\u5f80\u6765<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors focus heavily on all intercompany transactions each year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u5e08\u6bcf\u5e74\u91cd\u70b9\u6838\u67e5\u5168\u90e8\u5173\u8054\u516c\u53f8\u5185\u90e8\u4ea4\u6613\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">376. amortized loan repayment<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8m\u0254\u02d0ta\u026azd l\u0259\u028an r\u026a\u02c8pe\u026am\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5206\u671f\u7b49\u989d\u8fd8\u8d37\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\u56fa\u5b9a\u91d1\u989d\u540c\u65f6\u507f\u8fd8\u8d37\u6b3e\u672c\u91d1\u4e0e\u5229\u606f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOur factory mortgage uses amortized loan repayment terms.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u5382\u5382\u623f\u8d37\u6b3e\u91c7\u7528\u5206\u671f\u7b49\u989d\u8fd8\u8d37\u65b9\u5f0f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">377. flag abnormal spending<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fl\u00e6\u0261 \u00e6b\u02c8n\u0254\u02d0ml \u02c8spend\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6807\u8bb0\u5f02\u5e38\u652f\u51fa\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d22\u52a1\u7cfb\u7edf\u81ea\u52a8\u8bc6\u522b\u8fdc\u8d85\u9884\u7b97\u7684\u8d39\u7528\u5e76\u9884\u8b66<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe finance system will flag abnormal spending instantly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u7cfb\u7edf\u4f1a\u7acb\u523b\u6807\u8bb0\u5f02\u5e38\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">378. residual value<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8z\u026ad\u0292u\u0259l \u02c8v\u00e6lju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u6b8b\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\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u671f\u6ee1\u540e\u9884\u4f30\u5269\u4f59\u53ef\u552e\u5356\u4ef7\u503c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe set 5% residual value for all production equipment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u7ed9\u5168\u90e8\u751f\u4ea7\u8bbe\u5907\u8bbe\u5b9a5%\u8d44\u4ea7\u6b8b\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">379. split payment terms<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/spl\u026at \u02c8pe\u026am\u0259nt t\u025c\u02d0mz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u62c6\u5206\u4ed8\u6b3e\u5468\u671f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5927\u989d\u91c7\u8d2d\u5206\u591a\u671f\u652f\u4ed8\u8d27\u6b3e\uff0c\u51cf\u8f7b\u4e00\u6b21\u6027\u73b0\u91d1\u6d41\u538b\u529b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe split payment terms into three installments for big orders.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5927\u989d\u8ba2\u5355\u6211\u4eec\u62c6\u5206\u4ed8\u6b3e\u5468\u671f\u4e3a\u4e09\u671f\u7ed3\u6e05\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">380. tax depreciation allowance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks d\u026a\u02ccpri\u02d0\u0283i\u02c8e\u026a\u0283n \u0259\u02c8la\u028a\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u6cd5\u6298\u65e7\u62b5\u6263\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\u7a0e\u52a1\u53e3\u5f84\u5141\u8bb8\u7a0e\u524d\u6263\u9664\u7684\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u989d\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTax depreciation allowance differs from accounting depreciation rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7a0e\u6cd5\u6298\u65e7\u62b5\u6263\u989d\u548c\u4f1a\u8ba1\u6298\u65e7\u89c4\u5219\u5b58\u5728\u5dee\u5f02\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">381. consolidate financial statements<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8s\u0252l\u026ade\u026at fa\u026a\u02c8n\u00e6n\u0283l \u02c8ste\u026atm\u0259nts\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u96c6\u56e2\u6574\u5408\u6240\u6709\u5b50\u516c\u53f8\u6570\u636e\uff0c\u5254\u9664\u5185\u90e8\u4ea4\u6613\u540e\u7edf\u4e00\u51fa\u5177\u8d22\u62a5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe CFO\u2019s team consolidates financial statements every March.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u603b\u76d1\u56e2\u961f\u6bcf\u5e74\u4e09\u6708\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">382. minimum cash balance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u026an\u026am\u0259m k\u00e6\u0283 \u02c8b\u00e6l\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6700\u4f4e\u73b0\u91d1\u4fdd\u6709\u91cf\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\u5f3a\u5236\u7559\u5b58\u7684\u4fdd\u5e95\u8d44\u91d1\uff0c\u4fdd\u969c\u57fa\u7840\u8fd0\u8425\u5f00\u652f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe never let our account fall below the minimum cash balance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u7edd\u4e0d\u5141\u8bb8\u8d26\u6237\u8d44\u91d1\u4f4e\u4e8e\u6700\u4f4e\u73b0\u91d1\u4fdd\u6709\u91cf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">383. recalculate gross margin<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccri\u02d0\u02c8k\u00e6lkjule\u026at \u0261r\u0259\u028as \u02c8m\u0251\u02d0d\u0292\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91cd\u65b0\u6838\u7b97\u6bdb\u5229\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u539f\u6750\u6599\u8c03\u4ef7\u3001\u4ea7\u54c1\u6298\u6263\u53d8\u52a8\u540e\u66f4\u65b0\u76c8\u5229\u6d4b\u7b97<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe recalculate gross margin after every raw material price hike.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u6b21\u539f\u6750\u6599\u6da8\u4ef7\u540e\u6211\u4eec\u91cd\u65b0\u6838\u7b97\u6bdb\u5229\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">384. one-off tax adjustment<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/w\u028cn \u0252f t\u00e6ks \u0259\u02c8d\u0292\u028cstm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e00\u6b21\u6027\u7a0e\u52a1\u8c03\u6574\u9879\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5f80\u5e74\u7533\u62a5\u5dee\u9519\u3001\u7279\u6b8a\u4f18\u60e0\u4ea7\u751f\u7684\u5355\u6b21\u7a0e\u8d39\u53d8\u52a8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLast quarter\u2019s profit drop came from a one-off tax adjustment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e0a\u4e2a\u5b63\u5ea6\u5229\u6da6\u4e0b\u6ed1\u6e90\u4e8e\u4e00\u7b14\u4e00\u6b21\u6027\u7a0e\u52a1\u8c03\u6574\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">385. defer payment to vendors<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8f\u025c\u02d0 \u02c8pe\u026am\u0259nt tu\u02d0 \u02c8vend\u0259z\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ef6\u671f\u652f\u4ed8\u4f9b\u5e94\u5546\u8d27\u6b3e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u534f\u5546\u62c9\u957f\u5e94\u4ed8\u8d26\u671f\uff0c\u77ed\u671f\u91ca\u653e\u7ecf\u8425\u73b0\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe can defer payment to vendors for an extra 30 days this quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u672c\u5b63\u5ea6\u6211\u4eec\u53ef\u5ef6\u671f30\u5929\u652f\u4ed8\u4f9b\u5e94\u5546\u8d27\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">386. cost variance report<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u02c8ve\u0259ri\u0259ns r\u026a\u02c8p\u0254\u02d0t\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u5dee\u5f02\u5206\u6790\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\u5bf9\u6bd4\u9884\u7b97\u6210\u672c\u4e0e\u5b9e\u9645\u82b1\u8d39\uff0c\u5b9a\u4f4d\u8d85\u652f\u73af\u8282\u7684\u6807\u51c6\u62a5\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aManagers review the cost variance report in weekly finance meetings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7ba1\u7406\u5c42\u5728\u6bcf\u5468\u8d22\u52a1\u4f1a\u8bae\u5ba1\u9605\u6210\u672c\u5dee\u5f02\u5206\u6790\u62a5\u544a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">387. accrue interest payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kru\u02d0 \u02c8\u026antr\u0259st \u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u63d0\u5e94\u4ed8\u5229\u606f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d37\u6b3e\u5f53\u671f\u4ea7\u751f\u4f46\u672a\u5230\u4ed8\u606f\u65e5\u7684\u5229\u606f\u8ba1\u5165\u8d1f\u503a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe accrue interest payable at the end of each calendar month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u4e2a\u81ea\u7136\u6708\u672b\u6211\u4eec\u9884\u63d0\u5e94\u4ed8\u5229\u606f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">388. bulk purchasing discount<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u028clk \u02c8p\u025c\u02d0t\u0283\u0259s\u026a\u014b \u02c8d\u026aska\u028ant\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6279\u91cf\u91c7\u8d2d\u6298\u6263\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\u5927\u6279\u91cf\u91c7\u8d2d\u539f\u6750\u6599\u4eab\u53d7\u7684\u5355\u4ef7\u51cf\u514d\uff0c\u964d\u4f4e\u5355\u4f4d\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBulk purchasing discount cuts our raw material cost by 8%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6279\u91cf\u91c7\u8d2d\u6298\u6263\u4f7f\u6211\u4eec\u539f\u6750\u6599\u6210\u672c\u964d\u4f4e8%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">389. offset intercompany debts<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252fset \u02cc\u026ant\u0259\u02c8k\u028cmp\u0259n\u026a dets\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u62b5\u6d88\u5173\u8054\u516c\u53f8\u5f80\u6765\u6b20\u6b3e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u96c6\u56e2\u5185\u90e8\u5e94\u6536\u3001\u5e94\u4ed8\u8d26\u6b3e\u4e92\u76f8\u51b2\u62b5\uff0c\u7b80\u5316\u7ed3\u7b97<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe offset intercompany debts before consolidating statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5408\u5e76\u62a5\u8868\u524d\u6211\u4eec\u62b5\u6d88\u5173\u8054\u516c\u53f8\u5f80\u6765\u6b20\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">390. revenue recognition policy<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rev\u0259nju\u02d0 \u02ccrek\u0259\u0261\u02c8n\u026a\u0283n \u02c8p\u0252l\u0259si\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6536\u5165\u786e\u8ba4\u51c6\u5219\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\u5224\u5b9a\u4f55\u65f6\u8ba1\u5165\u8425\u6536\u7684\u7edf\u4e00\u8d22\u52a1\u89c4\u5219<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOur revenue recognition policy follows international standards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u7684\u6536\u5165\u786e\u8ba4\u51c6\u5219\u9075\u5faa\u56fd\u9645\u901a\u7528\u6807\u51c6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">391. idle asset disposal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8a\u026adl \u02c8\u00e6set d\u026a\u02c8sp\u0259\u028azl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u95f2\u7f6e\u8d44\u4ea7\u5904\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\u53d8\u5356\u957f\u671f\u505c\u7528\u8bbe\u5907\u3001\u5382\u623f\u83b7\u53d6\u73b0\u91d1\uff0c\u6e05\u7406\u4f4e\u6548\u8d44\u4ea7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aIdle asset disposal brought extra cash inflow this half year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u95f2\u7f6e\u8d44\u4ea7\u5904\u7f6e\u4e3a\u672c\u534a\u5e74\u5e26\u6765\u989d\u5916\u73b0\u91d1\u6d41\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">392. cap year-end bonus spending<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6p j\u026a\u0259 end \u02c8b\u0259\u028an\u0259s \u02c8spend\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ba1\u63a7\u5e74\u7ec8\u5956\u91d1\u603b\u9884\u7b97\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u63d0\u524d\u8bbe\u5b9a\u5168\u5e74\u7ee9\u6548\u5956\u91d1\u603b\u989d\u4e0a\u9650\uff0c\u63a7\u5236\u4eba\u529b\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHR and finance work together to cap year-end bonus spending.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4eba\u529b\u4e0e\u8d22\u52a1\u534f\u540c\u7ba1\u63a7\u5e74\u7ec8\u5956\u91d1\u603b\u9884\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">393. foreign currency loss<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u0252r\u0259n \u02c8k\u028cr\u0259nsi l\u0252s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6c47\u5151\u635f\u5931\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5916\u5e01\u7ed3\u7b97\u56e0\u6c47\u7387\u4e0b\u8dcc\u4ea7\u751f\u7684\u8d26\u9762\u4e8f\u635f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe recorded foreign currency loss due to exchange rate swings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6c47\u7387\u6ce2\u52a8\u8ba9\u6211\u4eec\u4ea7\u751f\u6c47\u5151\u635f\u5931\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">394. standard costing method<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8st\u00e6nd\u0259d \u02c8k\u0252st\u026a\u014b \u02c8me\u03b8\u0259d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6807\u51c6\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\u5236\u9020\u4e1a\u9884\u8bbe\u5355\u4ef6\u4ea7\u54c1\u6807\u51c6\u6210\u672c\uff0c\u5bf9\u6bd4\u5b9e\u9645\u635f\u8017<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFactories adopt the standard costing method for daily cost control.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5de5\u5382\u91c7\u7528\u6807\u51c6\u6210\u672c\u6cd5\u8fdb\u884c\u65e5\u5e38\u6210\u672c\u7ba1\u63a7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">395. top up cash reserves<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u0252p \u028cp k\u00e6\u0283 r\u026a\u02c8z\u025c\u02d0vz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8865\u8db3\u73b0\u91d1\u50a8\u5907\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u76c8\u5229\u5145\u88d5\u65f6\u989d\u5916\u7559\u5b58\u8d44\u91d1\uff0c\u5f3a\u5316\u6297\u98ce\u9669\u80fd\u529b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe board decided to top up cash reserves from annual profits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8463\u4e8b\u4f1a\u51b3\u5b9a\u4ece\u5e74\u5ea6\u5229\u6da6\u4e2d\u8865\u8db3\u73b0\u91d1\u50a8\u5907\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">396. contract liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u0252ntr\u00e6kt \u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5408\u540c\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\u65b0\u6536\u5165\u51c6\u5219\u4e0b\u9884\u6536\u5ba2\u6237\u6b3e\u9879\u7684\u6807\u51c6\u4f1a\u8ba1\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPrepaid service fees are classified as contract liability now.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9884\u6536\u670d\u52a1\u8d39\u5982\u4eca\u5f52\u7c7b\u81f3\u5408\u540c\u8d1f\u503a\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">397. quantify cost savings<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kw\u0252nt\u026afa\u026a k\u0252st \u02c8se\u026av\u026a\u014bz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91cf\u5316\u964d\u672c\u6536\u76ca\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6d4b\u7b97\u91c7\u8d2d\u4f18\u5316\u3001\u6d41\u7a0b\u7cbe\u7b80\u5e26\u6765\u7684\u7cbe\u786e\u8282\u7ea6\u91d1\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe quantify cost savings from supply chain optimization.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u91cf\u5316\u4f9b\u5e94\u94fe\u4f18\u5316\u5e26\u6765\u7684\u964d\u672c\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">398. asset turnover ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u00e6set \u02c8t\u025c\u02d0n\u0259\u028av\u0259 \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\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\u8861\u91cf\u4f01\u4e1a\u5168\u90e8\u8d44\u4ea7\u521b\u6536\u6548\u7387\uff0c\u8d44\u4ea7\u8fd0\u8425\u6838\u5fc3\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aService firms usually have a much higher asset turnover ratio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u670d\u52a1\u578b\u4f01\u4e1a\u8d44\u4ea7\u5468\u8f6c\u7387\u901a\u5e38\u9ad8\u51fa\u5f88\u591a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">399. waive late payment penalties<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/we\u026av le\u026at \u02c8pe\u026am\u0259nt \u02c8pen\u0259ltiz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u514d\u9664\u903e\u671f\u4ed8\u6b3e\u7f5a\u91d1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5bf9\u957f\u671f\u4f18\u8d28\u5ba2\u6237\u8c41\u514d\u56de\u6b3e\u5ef6\u8fdf\u4ea7\u751f\u7684\u8fdd\u7ea6\u6263\u6b3e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe waive late payment penalties for our top five core clients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5bf9\u524d\u4e94\u6838\u5fc3\u5927\u5ba2\u6237\u514d\u9664\u903e\u671f\u4ed8\u6b3e\u7f5a\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">400. fiscal closing checklist<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u026askl \u02c8kl\u0259\u028az\u026a\u014b \u02c8t\u0283ekl\u026ast\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u5e74\u7ed3\u8d26\u6838\u5bf9\u6e05\u5355\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\u3001\u5e74\u672b\u7ed3\u8d26\u6240\u9700\u5b8c\u6210\u5168\u90e8\u8d22\u52a1\u6b65\u9aa4\u660e\u7ec6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNew accountants use the fiscal closing checklist to avoid omissions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u65b0\u4f1a\u8ba1\u4f9d\u9760\u8d22\u5e74\u7ed3\u8d26\u6838\u5bf9\u6e05\u5355\u907f\u514d\u5de5\u4f5c\u9057\u6f0f\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\u591ado you\u4e0eAre &#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-24927","post","type-post","status-publish","format-standard","hentry","category-510"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24927","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=24927"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24927\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}