{"id":24932,"date":"2026-07-07T12:50:23","date_gmt":"2026-07-07T04:50:23","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24932"},"modified":"2026-07-14T10:05:17","modified_gmt":"2026-07-14T02:05:17","slug":"80-%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\/80-%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":"80.\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%b9%b6%e5%88%97%e5%90%a6%e5%ae%9a%e5%8f%a5%e7%94%a8%e6%b3%95%e8%a7%84%e5%88%99%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"10387\">\u5e76\u5217\u5426\u5b9a\u53e5\u7528\u6cd5\u89c4\u5219\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">451. credit sales aging report<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kred\u026at se\u026alz \u02c8e\u026ad\u0292\u026a\u014b r\u026a\u02c8p\u0254\u02d0t\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d4a\u9500\u8d26\u9f84\u5206\u6790\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6309\u903e\u671f\u5929\u6570\u5212\u5206\u5ba2\u6237\u5e94\u6536\u8d26\u6b3e\uff0c\u8bc6\u522b\u9ad8\u574f\u8d26\u98ce\u9669\u5ba2\u6237\u7684\u62a5\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe check the credit sales aging report every Wednesday to chase overdue payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6bcf\u5468\u4e09\u67e5\u770b\u8d4a\u9500\u8d26\u9f84\u5206\u6790\u8868\uff0c\u50ac\u6536\u903e\u671f\u6b3e\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">452. amortize deferred development costs<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8m\u0254\u02d0ta\u026az d\u026a\u02c8f\u025c\u02d0d d\u026a\u02c8vel\u0259pm\u0259nt k\u0252sts\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u644a\u9500\u9012\u5ef6\u7814\u53d1\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\u5c06\u9879\u76ee\u524d\u671f\u7814\u53d1\u6295\u5165\uff0c\u5728\u4ea7\u54c1\u6536\u76ca\u671f\u5185\u5206\u671f\u8ba1\u5165\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe amortize deferred development costs over the product\u2019s sales cycle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5728\u4ea7\u54c1\u9500\u552e\u5468\u671f\u5185\u644a\u9500\u9012\u5ef6\u7814\u53d1\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">453. core operating profit margin<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0254\u02d0 \u02c8\u0252p\u0259re\u026at\u026a\u014b \u02c8pr\u0252f\u026at \u02c8m\u0251\u02d0d\u0292\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6838\u5fc3\u4e1a\u52a1\u8425\u4e1a\u5229\u6da6\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\u7edf\u8ba1\u4e3b\u8425\u4ea7\u54c1\u4e1a\u52a1\uff0c\u5254\u9664\u6295\u8d44\u3001\u526f\u4e1a\u6536\u76ca\u7684\u76c8\u5229\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInvestors pay close attention to the core operating profit margin each quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6295\u8d44\u8005\u6bcf\u5b63\u5ea6\u91cd\u70b9\u5173\u6ce8\u6838\u5fc3\u4e1a\u52a1\u8425\u4e1a\u5229\u6da6\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">454. conduct periodic physical stocktake<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8d\u028ckt \u02ccp\u026a\u0259ri\u02c8\u0252d\u026akl \u02c8f\u026az\u026akl \u02c8st\u0252kte\u026ak\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5f00\u5c55\u5b9a\u671f\u5b9e\u5730\u5e93\u5b58\u76d8\u70b9\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\u6708\/\u5b63\u5ea6\u73b0\u573a\u6e05\u70b9\u4ed3\u5e93\u5b9e\u7269\uff0c\u6838\u5bf9\u8d26\u9762\u5e93\u5b58\u5dee\u5f02<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWarehouse and finance teams conduct periodic physical stocktake jointly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4ed3\u50a8\u4e0e\u8d22\u52a1\u56e2\u961f\u8054\u5408\u5f00\u5c55\u5b9a\u671f\u5b9e\u5730\u5e93\u5b58\u76d8\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">455. current asset turnover days<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u028cr\u0259nt \u02c8\u00e6set \u02c8t\u025c\u02d0n\u0259\u028av\u0259 de\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d41\u52a8\u8d44\u4ea7\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\u73b0\u91d1\u3001\u5b58\u8d27\u3001\u5e94\u6536\u6b3e\u5b8c\u6210\u4e00\u6b21\u7ecf\u8425\u5faa\u73af\u6240\u9700\u5e73\u5747\u5929\u6570<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCurrent asset turnover days shortened after we tightened client credit rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6536\u7d27\u5ba2\u6237\u8d4a\u9500\u89c4\u5219\u540e\uff0c\u6d41\u52a8\u8d44\u4ea7\u5468\u8f6c\u5929\u6570\u6709\u6240\u7f29\u77ed\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">456. reverse accrued expense provisions<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8v\u025c\u02d0s \u0259\u02c8kru\u02d0d \u026ak\u02c8spens pr\u0259\u02c8v\u026a\u0292nz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51b2\u9500\u9884\u63d0\u8d39\u7528\u51c6\u5907\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\u8d39\u7528\u5b9e\u9645\u7ed3\u7b97\u540e\uff0c\u8f6c\u56de\u524d\u671f\u9884\u4f30\u8ba1\u63d0\u7684\u8d1f\u503a\u91d1\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe reverse accrued expense provisions once we receive official invoices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6536\u5230\u6b63\u89c4\u53d1\u7968\u540e\uff0c\u6211\u4eec\u51b2\u9500\u9884\u63d0\u8d39\u7528\u51c6\u5907\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">457. export tax rebate receivable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8eksp\u0254\u02d0t t\u00e6ks r\u026a\u02c8f\u028cnd r\u026a\u02c8si\u02d0v\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u6536\u51fa\u53e3\u9000\u7a0e\u6b3e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5df2\u7533\u62a5\u3001\u5c1a\u672a\u7531\u7a0e\u52a1\u90e8\u95e8\u9000\u56de\u7684\u51fa\u53e3\u589e\u503c\u7a0e\u6b3e\u9879<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExport tax rebate receivable is listed under other current assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e94\u6536\u51fa\u53e3\u9000\u7a0e\u6b3e\u5217\u62a5\u5728\u5176\u4ed6\u6d41\u52a8\u8d44\u4ea7\u79d1\u76ee\u4e0b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">458. benchmark departmental spending<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8bent\u0283m\u0251\u02d0k \u02ccdi\u02d0p\u0251\u02d0t\u02c8mentl \u02c8spend\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5bf9\u6807\u5404\u90e8\u95e8\u5f00\u652f\u6c34\u5e73\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\u6a2a\u5411\u5bf9\u6bd4\u5404\u804c\u80fd\u90e8\u95e8\u8d39\u7528\uff0c\u5b9a\u4f4d\u8d85\u652f\u4e25\u91cd\u7684\u677f\u5757<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe benchmark departmental spending to set next year\u2019s budget limits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5bf9\u6807\u5404\u90e8\u95e8\u5f00\u652f\u6c34\u5e73\uff0c\u5236\u5b9a\u4e0b\u4e00\u5e74\u9884\u7b97\u989d\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">459. net cash from operating activities<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/net k\u00e6\u0283 fr\u0259m \u02c8\u0252p\u0259re\u026at\u026a\u014b \u00e6k\u02c8t\u026av\u0259tiz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ecf\u8425\u6d3b\u52a8\u4ea7\u751f\u7684\u73b0\u91d1\u51c0\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\u73b0\u91d1\u6d41\u91cf\u8868\u6838\u5fc3\u9879\u76ee\uff0c\u4f53\u73b0\u4e3b\u8425\u4e1a\u52a1\u771f\u5b9e\u9020\u8840\u80fd\u529b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPositive net cash from operating activities proves sustainable business growth.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6b63\u5411\u7ecf\u8425\u6d3b\u52a8\u73b0\u91d1\u51c0\u989d\u4ee3\u8868\u4e1a\u52a1\u589e\u957f\u5177\u5907\u53ef\u6301\u7eed\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">460. cap advance payment ratios to vendors<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6p \u0259d\u02c8v\u0251\u02d0ns \u02c8pe\u026am\u0259nt \u02c8re\u026a\u0283i\u0259\u028az tu\u02d0 \u02c8vend\u0259z\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9650\u5236\u5bf9\u4f9b\u5e94\u5546\u9884\u4ed8\u6b3e\u6bd4\u4f8b\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\u7ba1\u63a7\u9884\u4ed8\u8d27\u6b3e\u5360\u8ba2\u5355\u603b\u989d\u6bd4\u4f8b\uff0c\u964d\u4f4e\u8d44\u91d1\u5360\u7528\u98ce\u9669<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe cap advance payment ratios to vendors at 20% for all new suppliers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6240\u6709\u65b0\u4f9b\u5e94\u5546\uff0c\u6211\u4eec\u7edf\u4e00\u5c06\u9884\u4ed8\u6b3e\u6bd4\u4f8b\u9650\u5236\u572820%\u4ee5\u5185\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">461. fixed overhead variance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/f\u026akst \u02c8\u0259\u028av\u0259hed \u02c8ve\u0259ri\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56fa\u5b9a\u5236\u9020\u8d39\u7528\u5dee\u5f02\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\u7b97\u8f66\u95f4\u56fa\u5b9a\u6742\u8d39\u4e0e\u5b9e\u9645\u53d1\u751f\u91d1\u989d\u7684\u5dee\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe fixed overhead variance expanded due to unexpected factory rent hikes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5382\u623f\u79df\u91d1\u610f\u5916\u4e0a\u6da8\uff0c\u6269\u5927\u4e86\u56fa\u5b9a\u5236\u9020\u8d39\u7528\u5dee\u5f02\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">462. reclassify miscellaneous income items<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccri\u02d0\u02c8kl\u00e6s\u026afa\u026a \u02ccm\u026as\u0259\u02c8le\u026ani\u0259s \u02c8\u026a\u014bk\u028cm \u02c8a\u026at\u0259mz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91cd\u5206\u7c7b\u5176\u4ed6\u6742\u9879\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\u5e74\u672b\u68b3\u7406\u96f6\u6563\u5c0f\u989d\u6536\u5165\uff0c\u6309\u51c6\u5219\u5f52\u5165\u5bf9\u5e94\u6807\u51c6\u4f1a\u8ba1\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors asked us to reclassify miscellaneous income items before report submission.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u5e08\u8981\u6c42\u6211\u4eec\u5728\u63d0\u4ea4\u62a5\u8868\u524d\u91cd\u5206\u7c7b\u5176\u4ed6\u6742\u9879\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">463. debt service coverage ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/det \u02c8s\u025c\u02d0v\u026as \u02c8k\u028cv\u0259r\u026ad\u0292 \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u503a\u52a1\u4fdd\u969c\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\u53ef\u652f\u914d\u7ecf\u8425\u73b0\u91d1\u8986\u76d6\u5168\u5e74\u8d37\u6b3e\u672c\u606f\u7684\u500d\u6570\uff0c\u507f\u503a\u5b89\u5168\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBanks reject loan applications if the debt service coverage ratio is below 1.2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u82e5\u503a\u52a1\u4fdd\u969c\u6bd4\u7387\u4f4e\u4e8e1.2\uff0c\u94f6\u884c\u4f1a\u9a73\u56de\u8d37\u6b3e\u7533\u8bf7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">464. calculate bulk order unit cost discounts<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6lkjule\u026at b\u028clk \u02c8\u0254\u02d0d\u0259 \u02c8ju\u02d0n\u026at k\u0252st \u02c8d\u026aska\u028ants\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6838\u7b97\u5927\u6279\u91cf\u8ba2\u5355\u5355\u4f4d\u6210\u672c\u4f18\u60e0\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\u5927\u989d\u91c7\u8d2d\u5e26\u6765\u7684\u5355\u4ef6\u539f\u6750\u6599\u6210\u672c\u4e0b\u964d\u5e45\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPurchasing staff calculate bulk order unit cost discounts before signing supply contracts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u91c7\u8d2d\u4eba\u5458\u7b7e\u8ba2\u4f9b\u8d27\u5408\u540c\u524d\uff0c\u6838\u7b97\u5927\u6279\u91cf\u8ba2\u5355\u5355\u4f4d\u6210\u672c\u4f18\u60e0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">465. prepaid long-term service fees<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccpri\u02d0\u02c8pe\u026ad l\u0252\u014b t\u025c\u02d0m \u02c8s\u025c\u02d0v\u026as fi\u02d0z\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u957f\u671f\u5f85\u644a\u670d\u52a1\u8d39\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e00\u6b21\u6027\u9884\u4ed8\u591a\u5e74\u8f6f\u4ef6\u3001\u8fd0\u7ef4\u670d\u52a1\u8d39\u7528\uff0c\u5206\u671f\u644a\u9500\u5165\u8d26<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThree-year system maintenance fees are recorded as prepaid long-term service fees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e09\u5e74\u7cfb\u7edf\u7ef4\u62a4\u8d39\u8ba1\u5165\u957f\u671f\u5f85\u644a\u670d\u52a1\u8d39\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">466. offset customer prepayments against issued invoices<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252fset \u02c8k\u028cst\u0259m\u0259 \u02ccpri\u02d0\u02c8pe\u026am\u0259nts \u0259\u02c8\u0261enst \u02c8\u026a\u0283u\u02d0d \u02c8\u026anv\u0254\u026as\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7528\u5ba2\u6237\u9884\u6536\u6b3e\u62b5\u6263\u5f00\u5177\u53d1\u7968\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\u8ba2\u5355\u53d1\u8d27\u5f00\u7968\u540e\uff0c\u51b2\u51cf\u524d\u671f\u6536\u53d6\u7684\u5ba2\u6237\u5b9a\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe offset customer prepayments against issued invoices once goods are delivered.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d27\u7269\u4ea4\u4ed8\u540e\uff0c\u6211\u4eec\u7528\u5ba2\u6237\u9884\u6536\u6b3e\u62b5\u6263\u5f00\u7968\u8d27\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">467. raw material consumption ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u0254\u02d0 m\u0259\u02c8t\u026a\u0259ri\u0259l k\u0259n\u02c8s\u028cmp\u0283n \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u539f\u6750\u6599\u6d88\u8017\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\u751f\u4ea7\u5355\u4ef6\u4ea7\u54c1\u6d88\u8017\u539f\u6599\u7684\u6807\u51c6\u6bd4\u4f8b\uff0c\u7528\u4e8e\u635f\u8017\u7ba1\u63a7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe raw material consumption ratio rose due to unqualified defective products.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e0d\u5408\u683c\u6b8b\u6b21\u54c1\u62c9\u9ad8\u4e86\u539f\u6750\u6599\u6d88\u8017\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">468. flag material price fluctuation risks in budget drafts<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fl\u00e6\u0261 m\u0259\u02c8t\u026a\u0259ri\u0259l pra\u026as \u02ccfl\u028ckt\u0283u\u02c8e\u026a\u0283n r\u026asks \u026an \u02c8b\u028cd\u0292\u026at dr\u0251\u02d0fts\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5728\u9884\u7b97\u8349\u6848\u4e2d\u6807\u6ce8\u539f\u6599\u4ef7\u683c\u6ce2\u52a8\u98ce\u9669\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\u7f16\u5236\u5e74\u5ea6\u9884\u7b97\u65f6\uff0c\u6807\u6ce8\u5927\u5b97\u5546\u54c1\u6da8\u4ef7\u5e26\u6765\u7684\u6210\u672c\u538b\u529b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFinance analysts flag material price fluctuation risks in budget drafts for management review.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u5206\u6790\u5e08\u5728\u9884\u7b97\u8349\u6848\u4e2d\u6807\u6ce8\u539f\u6599\u4ef7\u683c\u6ce2\u52a8\u98ce\u9669\uff0c\u4f9b\u7ba1\u7406\u5c42\u5ba1\u9605\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">469. statutory surplus reserve<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8st\u00e6t\u0283\u0259t\u0259ri \u02c8s\u025c\u02d0pl\u0259s r\u026a\u02c8z\u025c\u02d0v\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6cd5\u5b9a\u76c8\u4f59\u516c\u79ef\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\u4f01\u4e1a\u6309\u6cd5\u5b9a\u6bd4\u4f8b\u4ece\u51c0\u5229\u6da6\u63d0\u53d6\uff0c\u7528\u4e8e\u5f25\u8865\u4e8f\u635f\u3001\u6269\u5927\u7ecf\u8425<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe allocate 10% of annual net profit to the statutory surplus reserve.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5c06\u5e74\u5ea6\u51c0\u5229\u6da6\u768410%\u8ba1\u63d0\u4e3a\u6cd5\u5b9a\u76c8\u4f59\u516c\u79ef\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">470. reconcile monthly payroll cost breakdowns<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rek\u0259nsa\u026al \u02c8m\u028cn\u03b8li \u02c8pe\u026ar\u0259\u028al k\u0252st \u02c8bre\u026akda\u028anz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6838\u5bf9\u6708\u5ea6\u85aa\u8d44\u6210\u672c\u5206\u9879\u660e\u7ec6\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\u4e0e\u4eba\u529b\u5bf9\u8d26\uff0c\u5339\u914d\u5de5\u8d44\u3001\u793e\u4fdd\u3001\u516c\u79ef\u91d1\u6708\u5ea6\u652f\u51fa\u603b\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe reconcile monthly payroll cost breakdowns on the last working day each month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u6708\u6700\u540e\u4e00\u4e2a\u5de5\u4f5c\u65e5\uff0c\u6211\u4eec\u6838\u5bf9\u6708\u5ea6\u85aa\u8d44\u6210\u672c\u5206\u9879\u660e\u7ec6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">471. quick liquidity ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/kw\u026ak l\u026a\u02c8kw\u026ad\u0259ti \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u901f\u52a8\u6bd4\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5254\u9664\u5b58\u8d27\u540e\uff0c\u901f\u52a8\u8d44\u4ea7\u507f\u8fd8\u77ed\u671f\u8d1f\u503a\u7684\u80fd\u529b\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA quick liquidity ratio above 1 indicates strong short-term solvency.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u901f\u52a8\u6bd4\u7387\u5927\u4e8e1\u4ee3\u8868\u77ed\u671f\u507f\u503a\u80fd\u529b\u5145\u8db3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">472. phase out low-margin product lines<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fe\u026az a\u028at l\u0259\u028a \u02c8m\u0251\u02d0d\u0292\u026an \u02c8pr\u0252d\u028ckt la\u026anz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9010\u6b65\u6dd8\u6c70\u4f4e\u6bdb\u5229\u4ea7\u54c1\u7ebf\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\u505c\u6b62\u751f\u4ea7\u3001\u9500\u552e\u76c8\u5229\u8584\u5f31\u4ea7\u54c1\uff0c\u4f18\u5316\u6574\u4f53\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe board decided to phase out low-margin product lines within one fiscal year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8463\u4e8b\u4f1a\u51b3\u5b9a\u4e00\u4e2a\u8d22\u5e74\u5185\u9010\u6b65\u6dd8\u6c70\u4f4e\u6bdb\u5229\u4ea7\u54c1\u7ebf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">473. capitalized development expenditure<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026at\u0259la\u026azd d\u026a\u02c8vel\u0259pm\u0259nt \u026ak\u02c8spend\u026at\u0283\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u5316\u5f00\u53d1\u652f\u51fa\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\u6ee1\u8db3\u8d44\u672c\u5316\u6761\u4ef6\u7684\u7814\u53d1\u6295\u5165\uff0c\u8ba1\u5165\u65e0\u5f62\u8d44\u4ea7\u800c\u975e\u5f53\u671f\u8d39\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aQualified new product research costs are treated as capitalized development expenditure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7b26\u5408\u6761\u4ef6\u7684\u65b0\u54c1\u7814\u53d1\u652f\u51fa\u8bb0\u4f5c\u8d44\u672c\u5316\u5f00\u53d1\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">474. track tax deductible business expenses<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/tr\u00e6k t\u00e6ks d\u026a\u02c8d\u028ckt\u0259bl \u02c8b\u026azn\u0259s \u026ak\u02c8spens\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8ddf\u8e2a\u53ef\u7a0e\u524d\u62b5\u6263\u7ecf\u8425\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\u5f52\u96c6\u5408\u89c4\u7968\u636e\uff0c\u786e\u4fdd\u6c47\u7b97\u6e05\u7f34\u8db3\u989d\u62b5\u6263\u7a0e\u8d39<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe track tax deductible business expenses to reduce annual corporate tax payable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u8ddf\u8e2a\u53ef\u7a0e\u524d\u62b5\u6263\u7ecf\u8425\u8d39\u7528\uff0c\u51cf\u5c11\u5e74\u5ea6\u5e94\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">475. finished goods obsolescence loss<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u026an\u026a\u0283t \u0261\u028adz \u02cc\u0252bs\u0259\u02c8lesns l\u0252s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ea7\u6210\u54c1\u62a5\u5e9f\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\u6b3e\u5f0f\u8fc7\u65f6\u3001\u8fc7\u671f\u65e0\u6cd5\u9500\u552e\u7684\u5e93\u5b58\u4ea7\u751f\u7684\u8d44\u4ea7\u635f\u5931<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFinished goods obsolescence loss surged after product iteration upgrades.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4ea7\u54c1\u8fed\u4ee3\u5347\u7ea7\u540e\uff0c\u4ea7\u6210\u54c1\u62a5\u5e9f\u635f\u5931\u5927\u5e45\u589e\u52a0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5546\u52a1\u82f1\u8bed\uff1a\u8d22\u52a1\u5206\u6790\u89e3\u8bfb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">475. finished goods obsolescence loss<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u026an\u026a\u0283t \u0261\u028adz \u02cc\u0252bs\u0259\u02c8lesns l\u0252s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ea7\u6210\u54c1\u62a5\u5e9f\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\u6b3e\u5f0f\u8fc7\u65f6\u3001\u8fc7\u671f\u65e0\u6cd5\u9500\u552e\u7684\u5e93\u5b58\u4ea7\u751f\u7684\u8d44\u4ea7\u635f\u5931<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFinished goods obsolescence loss surged after product iteration upgrades.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4ea7\u54c1\u8fed\u4ee3\u5347\u7ea7\u540e\uff0c\u4ea7\u6210\u54c1\u62a5\u5e9f\u635f\u5931\u5927\u5e45\u589e\u52a0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">476. negotiate extended supplier payment cycles<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/n\u026a\u02c8\u0261\u0259\u028a\u0283ie\u026at \u026ak\u02c8stend\u026ad s\u0259\u02c8pla\u026a\u0259 \u02c8pe\u026am\u0259nt \u02c8sa\u026aklz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u534f\u5546\u5ef6\u957f\u4f9b\u5e94\u5546\u7ed3\u7b97\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\u4e0e\u4f9b\u8d27\u65b9\u534f\u5546\u5ef6\u540e\u4ed8\u6b3e\u65f6\u95f4\uff0c\u7f13\u89e3\u4f01\u4e1a\u73b0\u91d1\u6d41\u538b\u529b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOur purchasing team negotiate extended supplier payment cycles for raw material suppliers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u91c7\u8d2d\u56e2\u961f\u4e3a\u539f\u6750\u6599\u4f9b\u5e94\u5546\u534f\u5546\u5ef6\u957f\u4f9b\u5e94\u5546\u7ed3\u7b97\u5468\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">477. consolidated financial statement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8s\u0252l\u026ade\u026at\u026ad fa\u026a\u02c8n\u00e6n\u0283l \u02c8ste\u026atm\u0259nt\/<\/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\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6574\u5408\u6bcd\u516c\u53f8\u4e0e\u65d7\u4e0b\u5b50\u516c\u53f8\u5168\u90e8\u8d22\u52a1\u6570\u636e\u7f16\u5236\u7684\u7edf\u4e00\u62a5\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe auditor will examine the consolidated financial statement before annual disclosure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u5e08\u4f1a\u5728\u5e74\u5ea6\u62ab\u9732\u524d\u5ba1\u6838\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">478. cap marketing prepayment budgets for live-stream channels<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6p \u02c8m\u0251\u02d0k\u026at\u026a\u014b \u02ccpri\u02d0\u02c8pe\u026am\u0259nt \u02c8b\u028cd\u0292\u026ats f\u0254\u02d0 l\u026av stri\u02d0m \u02c8t\u0283\u00e6nlz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ba1\u63a7\u76f4\u64ad\u6e20\u9053\u9884\u4ed8\u8425\u9500\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\u9650\u5b9a\u63d0\u524d\u4ed8\u7ed9\u76f4\u64ad\u5e73\u53f0\u3001\u4e3b\u64ad\u7684\u63a8\u5e7f\u8d44\u91d1\u603b\u989d\u4e0a\u9650<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFinance department will cap marketing prepayment budgets for live-stream channels next quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u90e8\u4e0b\u4e2a\u5b63\u5ea6\u5c06\u7ba1\u63a7\u76f4\u64ad\u6e20\u9053\u9884\u4ed8\u8425\u9500\u9884\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">479. accumulated undistributed profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kju\u02d0mj\u0259le\u026at\u026ad \u02cc\u028cnd\u026a\u02c8str\u026abju\u02d0t\u026ad \u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7d2f\u8ba1\u672a\u5206\u914d\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\u5386\u5e74\u7559\u5b58\u3001\u8fd8\u672a\u5411\u80a1\u4e1c\u5206\u7ea2\u7684\u7a0e\u540e\u51c0\u5229\u6da6\u603b\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe accumulated undistributed profit can be used for factory expansion investment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7d2f\u8ba1\u672a\u5206\u914d\u5229\u6da6\u53ef\u7528\u4e8e\u5382\u623f\u6269\u5efa\u6295\u8d44\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">480. double-check quarterly sales rebate calculations<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u028cbl t\u0283ek \u02c8kw\u0254\u02d0t\u0259li se\u026alz \u02c8ri\u02d0be\u026at \u02cck\u00e6lkju\u02c8le\u026a\u0283nz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ea4\u53c9\u590d\u6838\u5b63\u5ea6\u9500\u552e\u8fd4\u5229\u6838\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\u8d22\u52a1\u4e0e\u9500\u552e\u53cc\u4eba\u6838\u5bf9\u7ecf\u9500\u5546\u8fd4\u5229\u91d1\u989d\uff0c\u907f\u514d\u6838\u7b97\u5dee\u9519<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe double-check quarterly sales rebate calculations before issuing settlement invoices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5f00\u5177\u7ed3\u7b97\u53d1\u7968\u524d\uff0c\u6211\u4eec\u4ea4\u53c9\u590d\u6838\u5b63\u5ea6\u9500\u552e\u8fd4\u5229\u6838\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">481. variable manufacturing overhead efficiency variance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ve\u0259ri\u0259bl \u02ccm\u00e6nju\u02c8f\u00e6kt\u0283\u0259r\u026a\u014b \u02c8\u0259\u028av\u0259hed \u026a\u02c8f\u026a\u0283nsi \u02c8ve\u0259ri\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53d8\u52a8\u5236\u9020\u8d39\u7528\u6548\u7387\u5dee\u5f02\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5b9e\u9645\u5de5\u65f6\u4e0e\u6807\u51c6\u5de5\u65f6\u5dee\u503c\u5e26\u6765\u7684\u5236\u9020\u8d39\u7528\u5dee\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLow worker proficiency caused a large variable manufacturing overhead efficiency variance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5de5\u4eba\u719f\u7ec3\u5ea6\u4e0d\u8db3\u4ea7\u751f\u5927\u989d\u53d8\u52a8\u5236\u9020\u8d39\u7528\u6548\u7387\u5dee\u5f02\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">482. lock in long-term raw material procurement prices<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u0252k \u026an l\u0252\u014b t\u025c\u02d0m r\u0254\u02d0 m\u0259\u02c8t\u026a\u0259ri\u0259l pr\u0259\u02c8kj\u028a\u0259m\u0259nt \u02c8pra\u026as\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9501\u5b9a\u957f\u671f\u539f\u6750\u6599\u91c7\u8d2d\u4ef7\u683c\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\u7b7e\u8ba2\u5e74\u5ea6\u4f9b\u8d27\u5408\u7ea6\uff0c\u89c4\u907f\u5927\u5b97\u5546\u54c1\u6da8\u4ef7\u5e26\u6765\u7684\u6210\u672c\u4e0a\u6da8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe lock in long-term raw material procurement prices to stabilize gross profit margins.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u9501\u5b9a\u957f\u671f\u539f\u6750\u6599\u91c7\u8d2d\u4ef7\u683c\uff0c\u7a33\u5b9a\u6bdb\u5229\u7387\u6c34\u5e73\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">483. other comprehensive income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u028c\u00f0\u0259 \u02cck\u0252mpr\u026a\u02c8hens\u026av \u02c8\u026ank\u028cm\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5176\u4ed6\u7efc\u5408\u6536\u76ca\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e0d\u8ba1\u5165\u5f53\u671f\u635f\u76ca\u3001\u76f4\u63a5\u8ba1\u5165\u6240\u6709\u8005\u6743\u76ca\u7684\u5229\u5f97\u4e0e\u635f\u5931<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aForeign currency conversion gains fall under other comprehensive income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5916\u5e01\u6298\u7b97\u5229\u5f97\u5f52\u5165\u5176\u4ed6\u7efc\u5408\u6536\u76ca\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">484. write off fully depreciated production equipment<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/ra\u026at \u0252f \u02c8f\u028ali d\u026a\u02c8pri\u02d0\u0283ie\u026at\u026ad pr\u0259\u02c8d\u028ck\u0283n \u026a\u02c8kw\u026apm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6838\u9500\u8db3\u989d\u6298\u65e7\u5b8c\u6bd5\u751f\u4ea7\u8bbe\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\u8bbe\u5907\u6298\u65e7\u671f\u6ee1\u62a5\u5e9f\uff0c\u4ece\u56fa\u5b9a\u8d44\u4ea7\u53f0\u8d26\u4e2d\u9500\u8d26\u5904\u7406<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe write off fully depreciated production equipment during annual asset stocktaking.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e74\u5ea6\u8d44\u4ea7\u76d8\u70b9\u65f6\u6838\u9500\u8db3\u989d\u6298\u65e7\u5b8c\u6bd5\u751f\u4ea7\u8bbe\u5907\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">485. weighted average inventory issuing cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8we\u026at\u026ad \u02c8\u00e6v\u0259r\u026ad\u0292 \u02c8\u026anv\u0259ntri \u02c8\u026a\u0283u\u02d0\u026a\u014b k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b58\u8d27\u53d1\u51fa\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\u51fa\u5e93\u5e93\u5b58\u5bf9\u5e94\u7684\u5e73\u5747\u91c7\u8d2d\u6210\u672c\uff0c\u6838\u7b97\u4e3b\u8425\u4e1a\u52a1\u6210\u672c\u6838\u5fc3\u6570\u636e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe weighted average inventory issuing cost fluctuates along with raw material purchase prices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b58\u8d27\u53d1\u51fa\u52a0\u6743\u5e73\u5747\u6210\u672c\u968f\u539f\u6750\u6599\u91c7\u8d2d\u4ef7\u6ce2\u52a8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">486. measure foreign exchange hedge expenses<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8me\u0292\u0259 \u02c8f\u0252r\u0259n \u026aks\u02c8t\u0283e\u026and\u0292 hed\u0292 \u026ak\u02c8spens\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d4b\u7b97\u5916\u6c47\u5957\u671f\u4fdd\u503c\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\u6838\u7b97\u8fdc\u671f\u7ed3\u6c47\u3001\u5916\u6c47\u5bf9\u51b2\u64cd\u4f5c\u4ea7\u751f\u7684\u624b\u7eed\u8d39\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTreasury staff measure foreign exchange hedge expenses for overseas sales contracts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d44\u91d1\u5c97\u5458\u5de5\u4e3a\u5916\u9500\u5408\u540c\u6d4b\u7b97\u5916\u6c47\u5957\u671f\u4fdd\u503c\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">487. operating cash cycle ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252p\u0259re\u026at\u026a\u014b k\u00e6\u0283 \u02c8sa\u026akl \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ecf\u8425\u73b0\u91d1\u5faa\u73af\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\u7efc\u5408\u8861\u91cf\u5b58\u8d27\u3001\u5e94\u6536\u3001\u5e94\u4ed8\u5360\u7528\u8d44\u91d1\u6548\u7387\u7684\u8d22\u52a1\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOptimizing client credit terms greatly improves the operating cash cycle ratio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f18\u5316\u5ba2\u6237\u8d26\u671f\u53ef\u5927\u5e45\u6539\u5584\u7ecf\u8425\u73b0\u91d1\u5faa\u73af\u6bd4\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">488. split tax expenses between domestic and overseas branches<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/spl\u026at t\u00e6ks \u026ak\u02c8spens\u026az b\u026a\u02c8twi\u02d0n d\u0259\u02c8mest\u026ak \u0259nd \u02cc\u0259\u028av\u0259\u02c8si\u02d0z br\u0251\u02d0nt\u0283\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u62c6\u5206\u6d77\u5185\u5916\u5206\u652f\u673a\u6784\u7a0e\u8d39\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\u7f16\u5236\u5408\u5e76\u62a5\u8868\u65f6\u533a\u5206\u5883\u5185\u3001\u5883\u5916\u4e1a\u52a1\u5404\u81ea\u627f\u62c5\u7684\u6240\u5f97\u7a0e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe split tax expenses between domestic and overseas branches for segmented profit analysis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u62c6\u5206\u6d77\u5185\u5916\u5206\u652f\u673a\u6784\u7a0e\u8d39\u652f\u51fa\uff0c\u7528\u4e8e\u5206\u677f\u5757\u5229\u6da6\u5206\u6790\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">489. residual value of scrapped fixed assets<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8z\u026adju\u0259l \u02c8v\u00e6lju\u02d0 \u0252v skr\u00e6pt f\u026akst \u02c8\u00e6sets\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u62a5\u5e9f\u56fa\u5b9a\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\u8001\u65e7\u8bbe\u5907\u62a5\u5e9f\u53d8\u5356\u56de\u6536\u7684\u73b0\u91d1\uff0c\u53ef\u51b2\u51cf\u8d44\u4ea7\u5904\u7f6e\u635f\u5931<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe residual value of scrapped fixed assets partially offsets equipment write-off losses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u62a5\u5e9f\u56fa\u5b9a\u8d44\u4ea7\u6b8b\u503c\u53ef\u51b2\u62b5\u90e8\u5206\u8bbe\u5907\u6838\u9500\u635f\u5931\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">490. monitor quarterly intra-group transfer pricing<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0252n\u026at\u0259 \u02c8kw\u0254\u02d0t\u0259li \u02c8\u026antr\u0259 \u0261ru\u02d0p tr\u00e6ns\u02c8f\u025c\u02d0 \u02c8pra\u026as\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76d1\u63a7\u5b63\u5ea6\u96c6\u56e2\u5185\u90e8\u8f6c\u8ba9\u5b9a\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\u6838\u67e5\u6bcd\u5b50\u516c\u53f8\u5185\u90e8\u8d2d\u9500\u5b9a\u4ef7\uff0c\u89c4\u907f\u7a0e\u52a1\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTax specialists monitor quarterly intra-group transfer pricing to comply with tax laws.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7a0e\u52a1\u4e13\u5458\u76d1\u63a7\u5b63\u5ea6\u96c6\u56e2\u5185\u90e8\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u786e\u4fdd\u5408\u89c4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">491. discretionary administrative costs<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8skre\u0283\u0259n\u0259ri \u0259d\u02c8m\u026an\u026astr\u0259t\u026av k\u0252sts\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53ef\u63a7\u7ba1\u7406\u8d39\u7528\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5dee\u65c5\u3001\u56e2\u5efa\u3001\u529e\u516c\u8017\u6750\u7b49\u53ef\u538b\u7f29\u8c03\u6574\u7684\u5f39\u6027\u884c\u653f\u5f00\u652f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aManagement plans to cut discretionary administrative costs by 15% this fiscal year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7ba1\u7406\u5c42\u8ba1\u5212\u672c\u8d22\u5e74\u524a\u51cf15%\u53ef\u63a7\u7ba1\u7406\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">492. adjust tax accruals for temporary differences<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8d\u0292\u028cst t\u00e6ks \u0259\u02c8kru\u02d0\u0259lz f\u0254\u02d0 \u02c8tempr\u0259ri \u02c8d\u026afr\u0259ns\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6839\u636e\u6682\u65f6\u6027\u5dee\u5f02\u8c03\u6574\u5e94\u4ea4\u7a0e\u8d39\u8ba1\u63d0\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\u4f1a\u8ba1\u4e0e\u7a0e\u6cd5\u8ba1\u7a0e\u5dee\u989d\uff0c\u8ba1\u63d0\u9012\u5ef6\u6240\u5f97\u7a0e\u6b3e\u9879<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants adjust tax accruals for temporary differences before year-end closing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f1a\u8ba1\u5e74\u672b\u7ed3\u8d26\u524d\u6839\u636e\u6682\u65f6\u6027\u5dee\u5f02\u8c03\u6574\u5e94\u4ea4\u7a0e\u8d39\u8ba1\u63d0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">493. interest expense on short-term borrowings<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026antr\u0259st \u026ak\u02c8spens \u0252n \u0283\u0254\u02d0t t\u025c\u02d0m \u02c8b\u0252r\u0259\u028a\u026a\u014bz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u77ed\u671f\u501f\u6b3e\u5229\u606f\u652f\u51fa\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e00\u5e74\u5185\u5230\u671f\u6d41\u52a8\u8d44\u91d1\u8d37\u6b3e\u4ea7\u751f\u7684\u6708\u5ea6\u5229\u606f\u8d39\u7528<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRising market loan rates push up interest expense on short-term borrowings sharply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e02\u573a\u8d37\u6b3e\u5229\u7387\u4e0a\u6da8\u5927\u5e45\u62ac\u5347\u77ed\u671f\u501f\u6b3e\u5229\u606f\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">494. audit and verify all cost adjustment vouchers<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at \u0259nd \u02c8ver\u026afa\u026a \u0254\u02d0l k\u0252st \u0259\u02c8d\u0292\u028cstm\u0259nt \u02c8va\u028at\u0283\u0259z\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u6838\u5168\u90e8\u6210\u672c\u8c03\u6574\u51ed\u8bc1\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\u4e3b\u7ba1\u590d\u6838\u6210\u672c\u8c03\u589e\u8c03\u51cf\u5355\u636e\uff0c\u786e\u4fdd\u8c03\u6574\u4f9d\u636e\u5b8c\u6574\u5408\u89c4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFinance supervisors audit and verify all cost adjustment vouchers prior to month-end closing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u672b\u7ed3\u8d26\u524d\u8d22\u52a1\u4e3b\u7ba1\u5ba1\u6838\u5168\u90e8\u6210\u672c\u8c03\u6574\u51ed\u8bc1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">495. inventory turnover revenue ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anv\u0259ntri \u02c8t\u025c\u02d0n\u0259\u028av\u0259 \u02c8rev\u0259nju\u02d0 \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b58\u8d27\u8425\u6536\u5468\u8f6c\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\u8425\u4e1a\u6536\u5165\u4e0e\u5e73\u5747\u5e93\u5b58\u4f59\u989d\u6bd4\u503c\uff0c\u76f4\u89c2\u53cd\u6620\u5b58\u8d27\u53d8\u73b0\u901f\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aE-commerce brands usually maintain a high inventory turnover revenue ratio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7535\u5546\u54c1\u724c\u901a\u5e38\u7ef4\u6301\u8f83\u9ad8\u5b58\u8d27\u8425\u6536\u5468\u8f6c\u6bd4\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">496. defer revenue recognition for multi-year service contracts<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8f\u025c\u02d0 \u02c8rev\u0259nju\u02d0 \u02ccrek\u0259\u0261\u02c8n\u026a\u0283n f\u0254\u02d0 \u02c8m\u028clti j\u026a\u0259 \u02c8s\u025c\u02d0v\u026as \u02c8k\u0252ntr\u00e6kts\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u591a\u5e74\u670d\u52a1\u5408\u540c\u9012\u5ef6\u786e\u8ba4\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\u9884\u6536\u591a\u5e74\u670d\u52a1\u8d39\uff0c\u6309\u5c65\u7ea6\u8fdb\u5ea6\u9010\u5e74\u5206\u671f\u786e\u8ba4\u8425\u4e1a\u6536\u5165<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe defer revenue recognition for multi-year service contracts in line with accounting standards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6309\u7167\u4f1a\u8ba1\u51c6\u5219\u5bf9\u591a\u5e74\u670d\u52a1\u5408\u540c\u9012\u5ef6\u786e\u8ba4\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">497. total book value of tangible assets<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u0259\u028atl b\u028ak \u02c8v\u00e6lju\u02d0 \u0252v \u02c8t\u00e6nd\u0292\u0259bl \u02c8\u00e6sets\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6709\u5f62\u8d44\u4ea7\u8d26\u9762\u603b\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\u5382\u623f\u3001\u673a\u5668\u3001\u5b58\u8d27\u7b49\u5b9e\u7269\u8d44\u4ea7\u6263\u9664\u6298\u65e7\u540e\u7684\u8d26\u9762\u51c0\u503c\u603b\u548c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe total book value of tangible assets declined after large-scale equipment scrapping.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5927\u89c4\u6a21\u8bbe\u5907\u62a5\u5e9f\u540e\uff0c\u6709\u5f62\u8d44\u4ea7\u8d26\u9762\u603b\u503c\u6709\u6240\u4e0b\u964d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">498. calculate minimum cash buffer threshold<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6lkjule\u026at \u02c8m\u026an\u026am\u0259m k\u00e6\u0283 \u02c8b\u028cf\u0259 \u02c8\u03b8re\u0283h\u0259\u028ald\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d4b\u7b97\u6700\u4f4e\u73b0\u91d1\u5b89\u5168\u50a8\u5907\u9608\u503c\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\u8986\u76d6\u56fa\u5b9a\u5f00\u652f\u3001\u7a81\u53d1\u98ce\u9669\u6240\u9700\u7684\u6700\u4f4e\u7559\u5b58\u73b0\u91d1\u91d1\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTreasury analysts calculate minimum cash buffer threshold based on monthly fixed expenditures.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d44\u91d1\u5206\u6790\u5e08\u4f9d\u636e\u6708\u5ea6\u56fa\u5b9a\u5f00\u652f\u6d4b\u7b97\u6700\u4f4e\u73b0\u91d1\u5b89\u5168\u50a8\u5907\u9608\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">499. trade payable turnover days<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/tre\u026ad \u02c8pe\u026a\u0259bl \u02c8t\u025c\u02d0n\u0259\u028av\u0259 de\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ed8\u8d26\u6b3e\u5468\u8f6c\u5929\u6570\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u5e73\u5747\u4ed8\u6e05\u4f9b\u5e94\u5546\u8d27\u6b3e\u7684\u5468\u671f\uff0c\u4f53\u73b0\u4e0a\u6e38\u8d44\u91d1\u5360\u7528\u80fd\u529b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExtending trade payable turnover days effectively eases corporate cash flow pressure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u62c9\u957f\u5e94\u4ed8\u8d26\u6b3e\u5468\u8f6c\u5929\u6570\u53ef\u6709\u6548\u7f13\u89e3\u4f01\u4e1a\u73b0\u91d1\u6d41\u538b\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">500. classify deferred tax assets and liabilities<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kl\u00e6s\u026afa\u026a d\u026a\u02c8f\u025c\u02d0d t\u00e6ks \u02c8\u00e6sets \u0259nd \u02ccla\u026a\u0259\u02c8b\u026al\u0259tiz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5212\u5206\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u4e0e\u8d1f\u503a\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\u6839\u636e\u7a0e\u4f1a\u6682\u65f6\u6027\u5dee\u5f02\uff0c\u533a\u5206\u672a\u6765\u53ef\u62b5\u6263\u3001\u5e94\u7a0e\u9012\u5ef6\u7a0e\u6b3e\u79d1\u76ee<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants classify deferred tax assets and liabilities in balance sheet footnotes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f1a\u8ba1\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u9644\u6ce8\u4e2d\u5212\u5206\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u4e0e\u8d1f\u503a\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\u5e76\u5217\u5426\u5b9a\u53e5\u7528\u6cd5\u89c4\u5219\u76ee\u5f55&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[],"class_list":["post-24932","post","type-post","status-publish","format-standard","hentry","category-510"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24932","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=24932"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24932\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}