{"id":24930,"date":"2026-07-07T12:37:37","date_gmt":"2026-07-07T04:37:37","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24930"},"modified":"2026-07-14T10:05:17","modified_gmt":"2026-07-14T02:05:17","slug":"79-%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\/79-%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":"79.\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\/%e5%90%8c%e4%bd%8d%e8%af%ad%e5%8f%8a%e5%90%8c%e4%bd%8d%e8%af%ad%e4%bb%8e%e5%8f%a5%e8%a7%a3%e6%9e%90%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"10341\">\u540c\u4f4d\u8bed\u53ca\u540c\u4f4d\u8bed\u4ece\u53e5\u89e3\u6790\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">401. gross profit breakdown<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0261r\u0259\u028as \u02c8pr\u0252f\u026at \u02c8bre\u026akda\u028an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6bdb\u5229\u5206\u9879\u62c6\u89e3\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\u62c6\u5206\u6bdb\u5229\u6784\u6210\uff0c\u7528\u4e8e\u5b9a\u4f4d\u76c8\u5229\u9ad8\u4f4e\u677f\u5757<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe gross profit breakdown shows low profits from the entry-level product line.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fd9\u4efd\u6bdb\u5229\u5206\u9879\u62c6\u89e3\u663e\u793a\u5165\u95e8\u4ea7\u54c1\u7ebf\u76c8\u5229\u8584\u5f31\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">402. settle intercompany balances<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8setl \u02cc\u026ant\u0259\u02c8k\u028cmp\u0259ni \u02c8b\u00e6l\u0259ns\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ed3\u6e05\u96c6\u56e2\u5185\u90e8\u5f80\u6765\u4f59\u989d\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\u7edf\u4e00\u6e05\u7b97\u6bcd\u5b50\u516c\u53f8\u3001\u5144\u5f1f\u4f01\u4e1a\u95f4\u5e94\u6536\u5e94\u4ed8\u6b3e\u9879<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe settle intercompany balances one week before fiscal year closing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5728\u8d22\u5e74\u7ed3\u8d26\u524d\u4e00\u5468\u7ed3\u6e05\u96c6\u56e2\u5185\u90e8\u5f80\u6765\u4f59\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">403. overhead absorption rate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0259\u028av\u0259hed \u0259b\u02c8z\u0254\u02d0p\u0283n re\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5236\u9020\u8d39\u7528\u5206\u644a\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\u5de5\u5382\u5206\u644a\u6c34\u7535\u3001\u8f66\u95f4\u7ba1\u7406\u6742\u8d39\u81f3\u5355\u4ef6\u4ea7\u54c1\u7684\u8ba1\u7b97\u6bd4\u4f8b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe overhead absorption rate rises when factory output shrinks.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5de5\u5382\u4ea7\u91cf\u7f29\u51cf\u65f6\uff0c\u5236\u9020\u8d39\u7528\u5206\u644a\u7387\u4f1a\u4e0a\u5347\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">404. adjust accrual entries<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8d\u0292\u028cst \u0259\u02c8kru\u02d0\u0259l \u02c8entriz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8c03\u6574\u9884\u63d0\u4f1a\u8ba1\u5206\u5f55\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\u6708\u672b\u4fee\u6b63\u9884\u4f30\u6536\u5165\u3001\u8d39\u7528\uff0c\u5339\u914d\u5f53\u671f\u771f\u5b9e\u7ecf\u8425\u6570\u636e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe adjust accrual entries after receiving final supplier invoices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6536\u5230\u4f9b\u5e94\u5546\u6700\u7ec8\u53d1\u7968\u540e\uff0c\u6211\u4eec\u8c03\u6574\u9884\u63d0\u4f1a\u8ba1\u5206\u5f55\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">405. capital expenditure budget cap<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl \u026ak\u02c8spend\u026at\u0283\u0259 \u02c8b\u028cd\u0292\u026at k\u00e6p\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u5f00\u652f\u9884\u7b97\u4e0a\u9650\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5e74\u5ea6\u8d2d\u7f6e\u8bbe\u5907\u3001\u5382\u623f\u7684\u6295\u8d44\u603b\u989d\u7ba1\u63a7\u989d\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe board set a strict capital expenditure budget cap for next year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8463\u4e8b\u4f1a\u4e3a\u660e\u5e74\u8bbe\u5b9a\u4e25\u683c\u7684\u8d44\u672c\u5f00\u652f\u9884\u7b97\u4e0a\u9650\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">406. calculate customer credit risk score<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6lkjule\u026at \u02c8k\u028cst\u0259m\u0259 \u02c8kred\u026at r\u026ask sk\u0254\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6838\u7b97\u5ba2\u6237\u4fe1\u7528\u98ce\u9669\u8bc4\u5206\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\u4f9d\u636e\u56de\u6b3e\u8bb0\u5f55\u3001\u7ecf\u8425\u72b6\u51b5\u8bc4\u4f30\u5ba2\u6237\u8d4a\u9500\u98ce\u9669\u7b49\u7ea7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFinance staff calculate customer credit risk score before signing big orders.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7b7e\u8ba2\u5927\u989d\u8ba2\u5355\u524d\uff0c\u8d22\u52a1\u4eba\u5458\u6838\u7b97\u5ba2\u6237\u4fe1\u7528\u98ce\u9669\u8bc4\u5206\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">407. cash conversion cycle<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 k\u0259n\u02c8v\u025c\u02d0\u0283n \u02c8sa\u026akl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u5468\u8f6c\u5468\u671f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4ece\u91c7\u8d2d\u539f\u6599\u5230\u6536\u56de\u5ba2\u6237\u8d27\u6b3e\u7684\u5b8c\u6574\u8d44\u91d1\u6d41\u8f6c\u5929\u6570<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aShortening the cash conversion cycle greatly improves cash flow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7f29\u77ed\u73b0\u91d1\u5468\u8f6c\u5468\u671f\u80fd\u5927\u5e45\u6539\u5584\u73b0\u91d1\u6d41\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">408. reverse obsolete inventory provision<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8v\u025c\u02d0s \u02c8\u0252bs\u0259li\u02d0t \u02c8\u026anv\u0259ntri pr\u0259\u02c8v\u026a\u0292n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51b2\u9500\u5b58\u8d27\u8dcc\u4ef7\u51c6\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\u6ede\u9500\u5e93\u5b58\u4f4e\u4ef7\u552e\u51fa\u540e\uff0c\u8f6c\u56de\u524d\u671f\u8ba1\u63d0\u7684\u51cf\u503c\u51c6\u5907\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe reverse obsolete inventory provision once clearance sales finish.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6e05\u4ed3\u9500\u552e\u5b8c\u6210\u540e\uff0c\u6211\u4eec\u51b2\u9500\u5b58\u8d27\u8dcc\u4ef7\u51c6\u5907\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">409. corporate income tax payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u0254\u02d0p\u0259r\u0259t \u02c8\u026ank\u028cm t\u00e6ks \u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5f53\u671f\u76c8\u5229\u4ea7\u751f\u3001\u5c1a\u672a\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u7684\u4f01\u4e1a\u7a0e\u6b3e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCorporate income tax payable must be fully paid before month-end.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e94\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u9700\u5728\u6708\u672b\u524d\u5168\u989d\u7f34\u6e05\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">410. forecast quarterly gross margin swing<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u0254\u02d0k\u0251\u02d0st \u02c8kw\u0254\u02d0t\u0259li \u0261r\u0259\u028as \u02c8m\u0251\u02d0d\u0292\u026an sw\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u6d4b\u5b63\u5ea6\u6bdb\u5229\u6ce2\u52a8\u5e45\u5ea6\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\u7ed3\u5408\u539f\u6599\u4ef7\u683c\u3001\u4fc3\u9500\u8ba1\u5212\u9884\u5224\u5404\u5b63\u5ea6\u6bdb\u5229\u6da8\u8dcc\u533a\u95f4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe forecast quarterly gross margin swing based on raw material price trends.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6839\u636e\u539f\u6750\u6599\u4ef7\u683c\u8d70\u52bf\u9884\u6d4b\u5b63\u5ea6\u6bdb\u5229\u6ce2\u52a8\u5e45\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">411. equity dilution risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ekw\u0259ti da\u026a\u02c8lu\u02d0\u0283n r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u80a1\u6743\u7a00\u91ca\u98ce\u9669\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u589e\u53d1\u80a1\u4efd\u540e\u539f\u6709\u80a1\u4e1c\u6301\u80a1\u5360\u6bd4\u3001\u6536\u76ca\u88ab\u644a\u8584\u7684\u98ce\u9669<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNew financing brings equity dilution risk to early shareholders.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u65b0\u4e00\u8f6e\u878d\u8d44\u4f1a\u7ed9\u65e9\u671f\u80a1\u4e1c\u5e26\u6765\u80a1\u6743\u7a00\u91ca\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">412. allocate shared admin costs<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u00e6l\u0259ke\u026at \u0283e\u0259d \u0259d\u02c8m\u026an k\u0252sts\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5206\u644a\u5171\u4eab\u7ba1\u7406\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\u96c6\u56e2\u603b\u90e8\u884c\u653f\u3001\u529e\u516c\u8d39\u7528\u6309\u8425\u6536\u6bd4\u4f8b\u5206\u644a\u81f3\u5404\u5b50\u516c\u53f8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe allocate shared admin costs according to each subsidiary\u2019s revenue share.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6309\u7167\u5404\u5b50\u516c\u53f8\u8425\u6536\u5360\u6bd4\u5206\u644a\u5171\u4eab\u7ba1\u7406\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">413. finished goods turnover days<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u026an\u026a\u0283t \u0261\u028adz \u02c8t\u025c\u02d0n\u0259\u028av\u0259 de\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ea7\u6210\u54c1\u5468\u8f6c\u5929\u6570\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\u54c1\u5165\u5e93\u81f3\u5b8c\u6210\u9500\u552e\u51fa\u5e93\u7684\u5e73\u5747\u5b58\u653e\u65f6\u957f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFinished goods turnover days surged due to weak market demand.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e02\u573a\u9700\u6c42\u75b2\u8f6f\u5bfc\u81f4\u4ea7\u6210\u54c1\u5468\u8f6c\u5929\u6570\u5927\u5e45\u62c9\u957f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">414. claim export VAT refund<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/kle\u026am \u02c8eksp\u0254\u02d0t vi\u02d0 e\u026a ti\u02d0 r\u026a\u02c8f\u028cnd\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7533\u8bf7\u51fa\u53e3\u589e\u503c\u7a0e\u9000\u7a0e\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\u51ed\u62a5\u5173\u5355\u5411\u7a0e\u52a1\u90e8\u95e8\u7533\u62a5\u9000\u8fd8\u51fa\u53e3\u73af\u8282\u589e\u503c\u7a0e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOur team claims export VAT refund within 15 days after shipment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d27\u7269\u51fa\u517315\u65e5\u5185\uff0c\u6211\u4eec\u56e2\u961f\u7533\u8bf7\u51fa\u53e3\u589e\u503c\u7a0e\u9000\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">415. fixed asset register<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/f\u026akst \u02c8\u00e6set \u02c8red\u0292\u026ast\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56fa\u5b9a\u8d44\u4ea7\u53f0\u8d26\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8bb0\u5f55\u5168\u90e8\u8bbe\u5907\u3001\u5382\u623f\u539f\u503c\u3001\u6298\u65e7\u3001\u5b58\u653e\u5730\u70b9\u7684\u660e\u7ec6\u8d26\u7c3f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe cross-check the fixed asset register during annual stocktaking.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e74\u5ea6\u76d8\u70b9\u65f6\u6211\u4eec\u6838\u5bf9\u56fa\u5b9a\u8d44\u4ea7\u53f0\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">416. renegotiate supplier credit terms<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccri\u02d0n\u026a\u02c8\u0261\u0259\u028a\u0283ie\u026at s\u0259\u02c8pla\u026a\u0259 \u02c8kred\u026at t\u025c\u02d0mz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91cd\u65b0\u534f\u5546\u4f9b\u5e94\u5546\u8d26\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\u4e0e\u4f9b\u8d27\u5546\u8c08\u5224\u5ef6\u957f\u4ed8\u6b3e\u5468\u671f\uff0c\u7f13\u89e3\u77ed\u671f\u8d44\u91d1\u538b\u529b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe renegotiate supplier credit terms to ease seasonal cash pressure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u91cd\u65b0\u534f\u5546\u4f9b\u5e94\u5546\u8d26\u671f\uff0c\u7f13\u89e3\u5b63\u8282\u6027\u8d44\u91d1\u538b\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">417. interest coverage ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026antr\u0259st \u02c8k\u028cv\u0259r\u026ad\u0292 \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5229\u606f\u4fdd\u969c\u500d\u6570\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\u606f\u7a0e\u524d\u5229\u6da6\u53ef\u8986\u76d6\u5e74\u5ea6\u8d37\u6b3e\u5229\u606f\u7684\u500d\u6570\uff0c\u507f\u503a\u98ce\u9669\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBanks require an interest coverage ratio higher than 3 for lending.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u94f6\u884c\u653e\u8d37\u8981\u6c42\u4f01\u4e1a\u5229\u606f\u4fdd\u969c\u500d\u6570\u9ad8\u4e8e3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">418. classify non-operating income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kl\u00e6s\u026afa\u026a n\u0252n \u02c8\u0252p\u0259re\u026at\u026a\u014b \u02c8\u026ank\u028cm\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5212\u5206\u8425\u4e1a\u5916\u6536\u5165\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\u533a\u5206\u653f\u5e9c\u8865\u52a9\u3001\u8d44\u4ea7\u5904\u7f6e\u6536\u76ca\u4e0e\u4e3b\u8425\u4e1a\u52a1\u6536\u5165<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants classify non-operating income separately in financial reports.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f1a\u8ba1\u5728\u8d22\u52a1\u62a5\u8868\u4e2d\u5355\u72ec\u5212\u5206\u8425\u4e1a\u5916\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">419. short-term liquidity ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0283\u0254\u02d0t t\u025c\u02d0m l\u026a\u02c8kw\u026ad\u0259ti \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u77ed\u671f\u6d41\u52a8\u6027\u6bd4\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8861\u91cf\u4f01\u4e1a\u73b0\u91d1\u3001\u6d41\u52a8\u8d44\u4ea7\u507f\u8fd8\u77ed\u671f\u8d1f\u503a\u80fd\u529b\u7684\u901a\u7528\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInvestors focus on the short-term liquidity ratio before investment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6295\u8d44\u8005\u6295\u8d44\u524d\u91cd\u70b9\u67e5\u770b\u77ed\u671f\u6d41\u52a8\u6027\u6bd4\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">420. track monthly rebate receivables<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/tr\u00e6k \u02c8m\u028cn\u03b8li \u02c8ri\u02d0be\u026at r\u026a\u02c8si\u02d0v\u0259blz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8ddf\u8e2a\u6708\u5ea6\u5e94\u6536\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\u8bb0\u5f55\u7ecf\u9500\u5546\u3001\u5e73\u53f0\u5e94\u4ed8\u9500\u552e\u8fd4\u5229\uff0c\u5b9a\u671f\u50ac\u6536\u6838\u5bf9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe track monthly rebate receivables to avoid overdue rebate funds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u8ddf\u8e2a\u6708\u5ea6\u5e94\u6536\u8fd4\u5229\uff0c\u9632\u6b62\u8fd4\u5229\u6b3e\u9879\u903e\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">421. product contribution margin<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pr\u0252d\u028ckt \u02cck\u0252ntr\u026a\u02c8bju\u02d0\u0283n \u02c8m\u0251\u02d0d\u0292\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ea7\u54c1\u8fb9\u9645\u8d21\u732e\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\u6536\u5165\u6263\u9664\u53d8\u52a8\u6210\u672c\u540e\uff0c\u53ef\u8986\u76d6\u56fa\u5b9a\u6210\u672c\u7684\u6536\u76ca\u989d\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh product contribution margin helps cover factory fixed rent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u4ea7\u54c1\u8fb9\u9645\u8d21\u732e\u53ef\u8986\u76d6\u5de5\u5382\u56fa\u5b9a\u79df\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">422. delay fixed asset depreciation posting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8le\u026a f\u026akst \u02c8\u00e6set d\u026a\u02ccpri\u02d0\u0283i\u02c8e\u026a\u0283n \u02c8p\u0259\u028ast\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ef6\u540e\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u5165\u8d26\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\u7279\u6b8a\u7ed3\u8d26\u573a\u666f\u63a8\u8fdf\u6298\u65e7\u51ed\u8bc1\u5f55\u5165\uff0c\u8c03\u6574\u5f53\u671f\u8d26\u9762\u5229\u6da6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe never delay fixed asset depreciation posting under standard rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e38\u89c4\u51c6\u5219\u4e0b\u6211\u4eec\u4e0d\u4f1a\u5ef6\u540e\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u5165\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">423. retained profit reserve ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8te\u026and \u02c8pr\u0252f\u026at r\u026a\u02c8z\u025c\u02d0v \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6cd5\u5b9a\u76c8\u4f59\u516c\u79ef\u63d0\u53d6\u6bd4\u4f8b\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\u6309\u51c0\u5229\u6da6\u63d0\u53d6\u7559\u5b58\u50a8\u5907\u8d44\u91d1\u7684\u6cd5\u5b9a\u767e\u5206\u6bd4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe retained profit reserve ratio follows local corporate accounting law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6cd5\u5b9a\u76c8\u4f59\u516c\u79ef\u63d0\u53d6\u6bd4\u4f8b\u9075\u5faa\u672c\u5730\u4f01\u4e1a\u4f1a\u8ba1\u6cd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">424. reconcile intercompany profit margins<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rek\u0259nsa\u026al \u02cc\u026ant\u0259\u02c8k\u028cmp\u0259ni \u02c8pr\u0252f\u026at \u02c8m\u0251\u02d0d\u0292\u026anz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6838\u5bf9\u96c6\u56e2\u5185\u90e8\u4ea4\u6613\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\u5408\u5e76\u62a5\u8868\u524d\u7edf\u4e00\u6bcd\u5b50\u516c\u53f8\u5185\u90e8\u8d2d\u9500\u5b9a\u4ef7\u4e0e\u6bdb\u5229\u6c34\u5e73<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors force us to reconcile intercompany profit margins every year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u5e08\u6bcf\u5e74\u8981\u6c42\u6211\u4eec\u6838\u5bf9\u96c6\u56e2\u5185\u90e8\u4ea4\u6613\u6bdb\u5229\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">425. seasonal cash flow fluctuation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8si\u02d0znl k\u00e6\u0283 fl\u0259\u028a \u02ccfl\u028ckt\u0283u\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b63\u8282\u6027\u73b0\u91d1\u6d41\u6ce2\u52a8\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\u6de1\u65fa\u5b63\u5e26\u6765\u7684\u6708\u5ea6\u73b0\u91d1\u6d41\u5165\u3001\u6d41\u51fa\u5927\u5e45\u5dee\u503c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRetail firms face obvious seasonal cash flow fluctuation before holidays.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u96f6\u552e\u4f01\u4e1a\u8282\u524d\u4f1a\u9762\u4e34\u660e\u663e\u7684\u5b63\u8282\u6027\u73b0\u91d1\u6d41\u6ce2\u52a8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">426. calculate tax base for fixed assets<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6lkjule\u026at t\u00e6ks be\u026as f\u0254\u02d0 f\u026akst \u02c8\u00e6sets\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6838\u7b97\u56fa\u5b9a\u8d44\u4ea7\u8ba1\u7a0e\u57fa\u7840\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\u6309\u7a0e\u6cd5\u6807\u51c6\u8ba1\u7b97\u8d44\u4ea7\u53ef\u7a0e\u524d\u6263\u9664\u7684\u6298\u65e7\u57fa\u6570<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe calculate tax base for fixed assets for annual tax filing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u4e3a\u5e74\u5ea6\u62a5\u7a0e\u6838\u7b97\u56fa\u5b9a\u8d44\u4ea7\u8ba1\u7a0e\u57fa\u7840\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">427. supplier bad debt risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/s\u0259\u02c8pla\u026a\u0259 b\u00e6d det r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f9b\u5e94\u5546\u574f\u8d26\u98ce\u9669\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f9b\u8d27\u5546\u7ecf\u8425\u6076\u5316\uff0c\u65e0\u6cd5\u4ea4\u4ed8\u8d27\u7269\u5bfc\u81f4\u9884\u4ed8\u8d27\u6b3e\u635f\u5931<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe limit prepayments to reduce supplier bad debt risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u9650\u5236\u9884\u4ed8\u6b3e\u89c4\u6a21\uff0c\u964d\u4f4e\u4f9b\u5e94\u5546\u574f\u8d26\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">428. phase in annual cost savings target<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fe\u026az \u026an \u02c8\u00e6nju\u0259l k\u0252st \u02c8se\u026av\u026a\u014bz \u02c8t\u0251\u02d0\u0261\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5206\u9636\u6bb5\u843d\u5730\u5e74\u5ea6\u964d\u672c\u76ee\u6807\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\u5c06\u5168\u5e74\u6210\u672c\u8282\u7ea6\u6307\u6807\u62c6\u5206\u81f3\u6bcf\u4e2a\u5b63\u5ea6\u9010\u6b65\u5b8c\u6210<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe phase in annual cost savings target across four fiscal quarters.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5206\u56db\u4e2a\u8d22\u5b63\u5206\u9636\u6bb5\u843d\u5730\u5e74\u5ea6\u964d\u672c\u76ee\u6807\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">429. tangible asset impairment<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u00e6nd\u0292\u0259bl \u02c8\u00e6set \u026am\u02c8pe\u0259m\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6709\u5f62\u8d44\u4ea7\u51cf\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\u8bbe\u5907\u3001\u5382\u623f\u5e02\u4ef7\u4e0b\u8dcc\uff0c\u8d26\u9762\u4ef7\u503c\u9ad8\u4e8e\u53ef\u56de\u6536\u91d1\u989d\u4ea7\u751f\u635f\u5931<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOld production equipment leads to tangible asset impairment this quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8001\u65e7\u751f\u4ea7\u8bbe\u5907\u9020\u6210\u672c\u5b63\u5ea6\u6709\u5f62\u8d44\u4ea7\u51cf\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">430. record advance customer deposits<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8k\u0254\u02d0d \u0259d\u02c8v\u0251\u02d0ns \u02c8k\u028cst\u0259m\u0259 d\u026a\u02c8p\u0252z\u026ats\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8bb0\u5f55\u5ba2\u6237\u9884\u6536\u5b9a\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\u6536\u5230\u8ba2\u5355\u9884\u4ed8\u6b3e\u65f6\u8ba1\u5165\u5408\u540c\u8d1f\u503a\u4f1a\u8ba1\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe record advance customer deposits once receiving order down payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6536\u5230\u8ba2\u5355\u5b9a\u91d1\u65f6\uff0c\u6211\u4eec\u8bb0\u5f55\u5ba2\u6237\u9884\u6536\u5b9a\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">431. weighted average inventory cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8we\u026at\u026ad \u02c8\u00e6v\u0259r\u026ad\u0292 \u02c8\u026anv\u0259ntri k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b58\u8d27\u52a0\u6743\u5e73\u5747\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\u5b58\u8d27\u53d1\u51fa\u8ba1\u4ef7\u4e3b\u6d41\u65b9\u6cd5\uff0c\u5e73\u5747\u591a\u6279\u6b21\u91c7\u8d2d\u539f\u6750\u6599\u5355\u4ef7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMost manufacturers adopt weighted average inventory cost for valuation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u591a\u6570\u5236\u9020\u5546\u91c7\u7528\u5b58\u8d27\u52a0\u6743\u5e73\u5747\u6210\u672c\u6838\u7b97\u5e93\u5b58\u4ef7\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">432. cut down idle overhead spending<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u028ct da\u028an \u02c8a\u026adl \u02c8\u0259\u028av\u0259hed \u02c8spend\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u524a\u51cf\u95f2\u7f6e\u8fd0\u8425\u6742\u8d39\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\u5173\u505c\u95f2\u7f6e\u573a\u5730\u3001\u505c\u7528\u5197\u4f59\u8f6f\u4ef6\uff0c\u51cf\u5c11\u65e0\u6548\u884c\u653f\u5f00\u9500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe cut down idle overhead spending to boost quarterly net profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u524a\u51cf\u95f2\u7f6e\u8fd0\u8425\u6742\u8d39\uff0c\u63d0\u5347\u5b63\u5ea6\u51c0\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">433. dividend payout ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u026av\u026adend \u02c8pe\u026aa\u028at \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u80a1\u5229\u652f\u4ed8\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5e74\u5ea6\u5206\u7ea2\u603b\u989d\u5360\u5f53\u5e74\u51c0\u5229\u6da6\u7684\u767e\u5206\u6bd4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStable listed firms keep a steady dividend payout ratio each year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7ecf\u8425\u7a33\u5b9a\u7684\u4e0a\u5e02\u516c\u53f8\u6bcf\u5e74\u7ef4\u6301\u5e73\u7a33\u80a1\u5229\u652f\u4ed8\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">434. offset prepaid expenses against monthly charges<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252fset \u02ccpri\u02d0\u02c8pe\u026ad \u026ak\u02c8spens\u026az \u0259\u02c8\u0261enst \u02c8m\u028cn\u03b8li \u02c8t\u0283\u0251\u02d0d\u0292\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u644a\u9500\u51b2\u62b5\u6708\u5ea6\u5f85\u644a\u8d39\u7528\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\u5168\u5e74\u9884\u4ed8\u79df\u91d1\u3001\u670d\u52a1\u8d39\u6309\u6708\u5206\u644a\u8ba1\u5165\u5f53\u671f\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe offset prepaid expenses against monthly charges at month-end.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u672b\u6211\u4eec\u644a\u9500\u51b2\u62b5\u6708\u5ea6\u5f85\u644a\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">435. operating asset turnover<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252p\u0259re\u026at\u026a\u014b \u02c8\u00e6set \u02c8t\u025c\u02d0n\u0259\u028av\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ecf\u8425\u6027\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\u4ec5\u8ba1\u7b97\u4e3b\u8425\u4e1a\u52a1\u76f8\u5173\u8d44\u4ea7\u7684\u521b\u6536\u5468\u8f6c\u6548\u7387<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aService industries enjoy much higher operating asset turnover.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u670d\u52a1\u4e1a\u7ecf\u8425\u6027\u8d44\u4ea7\u5468\u8f6c\u7387\u666e\u904d\u66f4\u9ad8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">436. monitor foreign exchange loss exposure<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0252n\u026at\u0259 \u02c8f\u0252r\u0259n \u026aks\u02c8t\u0283e\u026and\u0292 l\u0252s \u026ak\u02c8sp\u0259\u028a\u0292\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76d1\u63a7\u6c47\u5151\u635f\u5931\u655e\u53e3\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\u8ddf\u8e2a\u5916\u5e01\u5e94\u6536\u3001\u5e94\u4ed8\u8d26\u6b3e\uff0c\u9884\u5224\u6c47\u7387\u6ce2\u52a8\u4e8f\u635f\u89c4\u6a21<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe finance team monitors foreign exchange loss exposure weekly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u56e2\u961f\u6bcf\u5468\u76d1\u63a7\u6c47\u5151\u635f\u5931\u655e\u53e3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">437. mandatory audit adjustment entry<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u00e6nd\u0259t\u0259ri \u02c8\u0254\u02d0d\u026at \u0259\u02c8d\u0292\u028cstm\u0259nt \u02c8entri\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6cd5\u5b9a\u5ba1\u8ba1\u8c03\u6574\u5206\u5f55\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5916\u90e8\u5ba1\u8ba1\u6307\u51fa\u8d22\u62a5\u5dee\u9519\u540e\uff0c\u5fc5\u987b\u5f55\u5165\u7684\u4fee\u6b63\u4f1a\u8ba1\u51ed\u8bc1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe submit mandatory audit adjustment entry before annual report release.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e74\u62a5\u53d1\u5e03\u524d\u6211\u4eec\u5f55\u5165\u6cd5\u5b9a\u5ba1\u8ba1\u8c03\u6574\u5206\u5f55\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">438. optimize working capital structure<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252pt\u026ama\u026az \u02c8w\u025c\u02d0k\u026a\u014b \u02c8k\u00e6p\u026atl \u02c8str\u028ckt\u0283\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f18\u5316\u8425\u8fd0\u8d44\u91d1\u7ed3\u6784\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\u5e73\u8861\u5e93\u5b58\u3001\u5e94\u6536\u3001\u5e94\u4ed8\u89c4\u6a21\uff0c\u6700\u5927\u5316\u81ea\u7531\u7ecf\u8425\u73b0\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe optimize working capital structure to cut short-term loan reliance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u4f18\u5316\u8425\u8fd0\u8d44\u91d1\u7ed3\u6784\uff0c\u51cf\u5c11\u77ed\u671f\u8d37\u6b3e\u4f9d\u8d56\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">439. unit variable production cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ju\u02d0n\u026at \u02c8ve\u0259ri\u0259bl pr\u0259\u02c8d\u028ck\u0283n k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5355\u4ef6\u53d8\u52a8\u751f\u4ea7\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u751f\u4ea7\u5355\u4ef6\u4ea7\u54c1\u6d88\u8017\u7684\u539f\u6599\u3001\u5305\u88c5\u3001\u76f4\u63a5\u4eba\u5de5\u6d6e\u52a8\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBulk raw material orders lower the unit variable production cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5927\u6279\u91cf\u539f\u6599\u91c7\u8d2d\u964d\u4f4e\u5355\u4ef6\u53d8\u52a8\u751f\u4ea7\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">440. waive early payment surcharges<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/we\u026av \u02c8\u025c\u02d0li \u02c8pe\u026am\u0259nt \u02c8s\u025c\u02d0t\u0283\u0251\u02d0d\u0292\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u514d\u9664\u63d0\u524d\u4ed8\u6b3e\u9644\u52a0\u8d39\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\u4f9b\u5e94\u5546\u5bf9\u4e3b\u52a8\u63d0\u524d\u7ed3\u6e05\u8d27\u6b3e\u7684\u4f01\u4e1a\u51cf\u514d\u989d\u5916\u624b\u7eed\u8d39<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aVendors waive early payment surcharges for long-term partners.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f9b\u5e94\u5546\u4e3a\u957f\u671f\u5408\u4f5c\u4f01\u4e1a\u514d\u9664\u63d0\u524d\u4ed8\u6b3e\u9644\u52a0\u8d39\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">441. intangible asset useful life<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8t\u00e6nd\u0292\u0259bl \u02c8\u00e6set \u02c8ju\u02d0sfl la\u026af\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u65e0\u5f62\u8d44\u4ea7\u4f7f\u7528\u5e74\u9650\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e13\u5229\u3001\u8f6f\u4ef6\u3001\u5546\u6807\u53ef\u5206\u644a\u644a\u9500\u8d39\u7528\u7684\u6cd5\u5b9a\u9884\u4f30\u5468\u671f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSoftware intangible asset useful life is usually 3 to 5 years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8f6f\u4ef6\u7c7b\u65e0\u5f62\u8d44\u4ea7\u4f7f\u7528\u5e74\u9650\u901a\u5e38\u4e3a3\u81f35\u5e74\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">442. extract monthly cost analysis data<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026ak\u02c8str\u00e6kt \u02c8m\u028cn\u03b8li k\u0252st \u0259\u02c8n\u00e6l\u0259s\u026as \u02c8de\u026at\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u63d0\u53d6\u6708\u5ea6\u6210\u672c\u5206\u6790\u6570\u636e\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\u4ece\u8d22\u52a1\u7cfb\u7edf\u5bfc\u51fa\u8d39\u7528\u3001\u8425\u6536\u3001\u5e93\u5b58\u6570\u636e\u7528\u4e8e\u590d\u76d8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe extract monthly cost analysis data every first working day.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u6708\u9996\u4e2a\u5de5\u4f5c\u65e5\u6211\u4eec\u63d0\u53d6\u6708\u5ea6\u6210\u672c\u5206\u6790\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">443. pre-tax operating profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/pri\u02d0 t\u00e6ks \u02c8\u0252p\u0259re\u026at\u026a\u014b \u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u524d\u8425\u4e1a\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\u4e3b\u8425\u4e1a\u52a1\u6263\u9664\u8fd0\u8425\u6210\u672c\u3001\u4e0d\u542b\u7a0e\u8d39\u4e0e\u6295\u8d44\u635f\u76ca\u7684\u5229\u6da6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe report focuses on pre-tax operating profit of each business line.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fd9\u4efd\u62a5\u8868\u91cd\u70b9\u5c55\u793a\u5404\u4e1a\u52a1\u7ebf\u7a0e\u524d\u8425\u4e1a\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;444. limit non-core capital outlay<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8l\u026am\u026at n\u0252n k\u0254\u02d0 \u02c8k\u00e6p\u026atl \u02c8a\u028atle\u026a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9650\u5236\u975e\u6838\u5fc3\u8d44\u672c\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\u4e25\u63a7\u4e0e\u4e3b\u8425\u4e1a\u52a1\u65e0\u5173\u7684\u8bbe\u5907\u3001\u4e0d\u52a8\u4ea7\u5927\u989d\u6295\u8d44<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe group decides to limit non-core capital outlay in three years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u96c6\u56e2\u51b3\u5b9a\u4e09\u5e74\u5185\u9650\u5236\u975e\u6838\u5fc3\u8d44\u672c\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">445. inventory holding cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anv\u0259ntri \u02c8h\u0259\u028ald\u026a\u014b k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b58\u8d27\u6301\u6709\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\u4ed3\u50a8\u79df\u91d1\u3001\u4ed3\u50a8\u4eba\u5de5\u3001\u5b58\u8d27\u635f\u8017\u7b49\u5e93\u5b58\u7ef4\u6301\u5f00\u652f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLarge stock volumes greatly increase inventory holding cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5927\u6279\u91cf\u5e93\u5b58\u4f1a\u5927\u5e45\u62ac\u9ad8\u5b58\u8d27\u6301\u6709\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">446. settle payroll tax liabilities monthly<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8setl \u02c8pe\u026ar\u0259\u028al t\u00e6ks \u02ccla\u026a\u0259\u02c8b\u026al\u0259tiz \u02c8m\u028cn\u03b8li\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6309\u6708\u7ed3\u6e05\u85aa\u916c\u7a0e\u8d39\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\u6bcf\u6708\u4ee3\u6263\u5458\u5de5\u4e2a\u7a0e\u3001\u793e\u4fdd\u7a0e\u8d39\u5e76\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHR and finance settle payroll tax liabilities monthly before the 10th.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4eba\u529b\u4e0e\u8d22\u52a1\u6bcf\u670810\u65e5\u524d\u6309\u6708\u7ed3\u6e05\u85aa\u916c\u7a0e\u8d39\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">447. year-over-year cost inflation rate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/j\u026a\u0259 \u0259\u028av\u0259 j\u026a\u0259 k\u0252st \u026an\u02c8fle\u026a\u0283n re\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u540c\u6bd4\u6210\u672c\u901a\u80c0\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\u5f53\u671f\u8fd0\u8425\u3001\u91c7\u8d2d\u6210\u672c\u5bf9\u6bd4\u53bb\u5e74\u540c\u671f\u7684\u4e0a\u6da8\u5e45\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe year-over-year cost inflation rate hit 12% due to fuel price hikes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6cb9\u4ef7\u4e0a\u6da8\u4f7f\u540c\u6bd4\u6210\u672c\u901a\u80c0\u7387\u8fbe\u523012%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">448. segregate taxable and non-taxable revenue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8se\u0261r\u026a\u0261e\u026at \u02c8t\u00e6ks\u0259bl \u0259nd n\u0252n \u02c8t\u00e6ks\u0259bl \u02c8rev\u0259nju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u533a\u5206\u5e94\u7a0e\u4e0e\u514d\u7a0e\u6536\u5165\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\u6838\u7b97\u65f6\u62c6\u5206\u9700\u8981\u8ba1\u7a0e\u3001\u4eab\u53d7\u7a0e\u6536\u51cf\u514d\u7684\u4e24\u7c7b\u8425\u6536<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe segregate taxable and non-taxable revenue to calculate correct tax payable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u533a\u5206\u5e94\u7a0e\u4e0e\u514d\u7a0e\u6536\u5165\uff0c\u7cbe\u51c6\u6838\u7b97\u5e94\u4ea4\u7a0e\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">449. net working capital position<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/net \u02c8w\u025c\u02d0k\u026a\u014b \u02c8k\u00e6p\u026atl p\u0259\u02c8z\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51c0\u8425\u8fd0\u8d44\u91d1\u72b6\u51b5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6d41\u52a8\u8d44\u4ea7\u51cf\u53bb\u6d41\u52a8\u8d1f\u503a\u540e\u7684\u8d44\u91d1\u5065\u5eb7\u72b6\u6001\u8bc4\u4f30<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA positive net working capital position proves stable daily operation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6b63\u5411\u51c0\u8425\u8fd0\u8d44\u91d1\u72b6\u51b5\u4ee3\u8868\u65e5\u5e38\u7ecf\u8425\u7a33\u5b9a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">450. post closing journal entries<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/p\u0259\u028ast \u02c8kl\u0259\u028az\u026a\u014b \u02c8d\u0292\u025c\u02d0nl \u02c8entriz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5f55\u5165\u7ed3\u8d26\u7ed3\u8f6c\u5206\u5f55\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\u6708\u672b\u3001\u5e74\u672b\u5c06\u6536\u5165\u3001\u8d39\u7528\u7ed3\u8f6c\u81f3\u672c\u5e74\u5229\u6da6\u7684\u6807\u51c6\u8d26\u52a1\u64cd\u4f5c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSenior accountants post closing journal entries after all invoices are processed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5168\u90e8\u53d1\u7968\u5904\u7406\u5b8c\u6bd5\u540e\uff0c\u8d44\u6df1\u4f1a\u8ba1\u5f55\u5165\u7ed3\u8d26\u7ed3\u8f6c\u5206\u5f55\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\u540c\u4f4d\u8bed\u53ca\u540c\u4f4d\u8bed\u4ece\u53e5\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-24930","post","type-post","status-publish","format-standard","hentry","category-510"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24930","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=24930"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24930\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}