002 financial report(1)

2023年12月英语四级听力真题原文(第1套)News Report 1Have you noticed how similar you are to your friends?It may be because your brains operate in harmony with each other.We know that friends are more likely to be the same age, gender and ethnic background as each other.Now it seems their brains are alike, too.Researchers at the University of California scanned the brains of 42 classmates while they watched videos intended to provoke varying responses.Some people might find a romantic scene touching, for instance, while others would feel it was embarrassing.The activity of friends' brains was more similar than that of people who didn't know each other, particularly in regions involved in attention, emotion and language.This similarity was strong enough that it could be used to predict whether two people were already friends or not.The relationship probably goes two ways.We are drawn to people who think like us; we then influence their thoughts over time, which may push their brain activity into more closely resembling our own.Questions 1 and 2 are based on the news report you have just heard. Question 1:What may be the reason that friends are similar to each other according to the recent research?Question 2:What does the news report say about the relationship between friends?News Report 2Two men who have been best friends for 60 years have just realized they are actually brothers.Ifs reported that Alan Robinson and Walter MacDonald met in the 6th grade at a school in Hawaii.They have been best friends ever since.Alan was given away for adoption soon after he was born, and Walter never knew his father.So recently, they made separate attempts on DNA matching websites to discover more about their ancestry.Walter was astonished to find that he matched with website user Robi 737. He knew immediately that this was his best friend Alan, whose friends call him Robi and flew 737 airplanes when he was a pilot.The pair were bom to the same mother 15 months apart.Questions 3 and 4 are based on the news report you have just heard. Question 3: What did both Alan Robinson and Walter MacDonald attempt todo on DNA matching websites?Question 4: What did the news report say about Alan Robinson and Walter MacDonald?News Report 3Amid all the election drama, air pollution problems and disease outbreaks, five tourists' good work is being spread online.Yesterday two male and three female tourists were spotted walking the kilometer-long beach, picking up trash.One of the male tourists from Australia commented that although there was a lot of trash, nobody was doing anything.The beach was not as nice or beautiful as it should be.He felt so sad to see such a gorgeous place littered with so much trash. Thus, he and his friends decided to grab a few trash bags and clean it all up.A man passing by decided to video their good deed and put it on the internet.It was unclear where the rest of the group was from, but they were most likely traveling together.One local woman commented on being embarrassed that tourists were cleaning up their beach.Another mentioned that it was actually the natives who brought food and drinks then left trash all along the island.Questions 5 to 7 are based on the news report you have just heard. Question 5: Why did one of the male tourists feel sad?Question 6: Who put the good deed video on the internet?Question 7: Why did one local woman say she was embarrass?Conversation 1Hello Benjamin, Dan and I will be going for a run along the canal Saturday morning. Would you like to join us?I'd love to, but I hurt my ankle last weekend playing football with work colleagues.Oh dear, is it serious?No, not at all. I landed badly during a fall and twisted it a little, but it's no big deal.It's just a little swollen and I should be fine for next Saturday if you still want to go for a jog then.I won't be here next Saturday. I'm going to the zoo.The zoo?Yeah. My little nephew turns six, and he loves the zoo, so the whole family is going.Oh, okay then. I haven't been to a zoo since I was a kid.They are nowhere near as popular as they used to be when we were children.I personally feel sorry for the poor animals stuck in cages, but there's no denying they are fun and educational for children.Do you know if Dan will be around next Saturday?Yeah, I think he will. Just send him a text message. He's always keen on physical activities.That's true. Dan is extremely fit and healthy. He goes to the gym most days, plus tennis two or three times a week.So, what have you been doing to stay busy while you've had that swollen ankle?I've been catching up on some reading. I was given three books over Christmas, and I'm only now getting around to reading them.Questions 8 to 11 are based on the conversation you have just heard. Question 8: Why can't the man go for a run Saturday morning?Question 9:Why is the woman's whole family going to the zoo next Saturday? Question 10: What do we learn about Dan from the man's description? Question 11: What has the man been doing since last weekend?Conversation 2Our guest on today's Book Talk is John Black, the author of the new bestseller, Retire Early.Thanks for having me on the show, Lisa.John, your book is getting a lot of attention, partly because you write that most people can retire by 40. Is that realistic?Definitely. When researching this book, I interviewed hundreds of people who retired by 40.Okay, but how much money does a person need to retire? I've read articles recommending one million dollars as a good figure for retirement. While most financial planners do give numbers, I don't think that's useful, as people are living in different areas with different costs of living, and have different needs and wants, which is why I suggest that people aim for financial independence.What do you mean by financial independence?Having investment income that's greater than monthly expenses.That sounds risky to me. What if an accident happens or you get ill and need medical treatment? Shouldn't people have extra cash for emergencies? Too many people spend their lives working on jobs they hate because they're afraid, so I counsel people to take risks. Retirement doesn't have to be permanent, and if people need to, they can go back to work.But it's not always easy to get back into the workforce after an extended absence.True, but if you keep current with your skills, you will be attracted to employers.Maybe, but how can anyone save enough to retire by 40 when most people can't retire at 60?Simple, by cutting housing, food, and transport expenses, and investing half your monthly income.That sounds impossible.I admit it's difficult, but it has worked for thousands.Questions 12 to 15 are based on the conversation you have just heard. Question 12: What do we learn about the man's book published recently? Question 13: What do the articles the woman read recommend?Question 14: What does the man say about retirement?Question 15: How does the man say his proposal about retirement can be carried out?Passage 1New research from America studies the role that the presence of individuals from different social or racial groups has in influencing consumers' food choices.This research found college students were more likely to choose healthy food in the presence of an observer of a different race, as opposed to an observer from their own race.The same was true when they were with someone from a different university, compared to someone from their own.Researchers say this was because participants anticipated more negative judgment from an outsider group.In contrast, they felt less judged by members of their own group.In one experiment, participants were offered the choice between candy and fruit as a snack.When in the presence of an unknown student from their own university, only 12 per cent of students selected the healthier option.However, this number was 31 per cent when in the presence of ae unknown student from another university.Other experiments showed similar results based on racial group.What's the reason for this pattern? The study found that people feel judged to a larger extent by members of other groups.Because of this, they strategically use healthy food choices to make a positive impression.There have been many attempts to help consumers make healthier choices, but consumers often struggle to maintain a healthy diet.This research finds that one way to promote a healthy diet could be to advertise the social benefits of healthy choices.Questions 16 to 18 are based on the passage you have just heard. Question 16:What was the finding of the new research from America about consumers' food choices?Question 17: When did 31 per cent of students in the experiment select the healthier option?Question 18:How could a healthy diet be promoted according to the findingsof the new research?Passage 2For college students under pressure, a dog may be the best stress fighter around, according to the finding of a recent study."It's a really powerful finding," said Patricia Pendry, who led the study. "Universities are doing a lot of great work trying to help students succeed academically, especially those who may be at risk due to a history of mental health issues or academic and learning issues.This study shows that traditional stress management approaches aren’t as effective for this population compared with programs that focus on providing opportunities to interact with therapy dogs."The researchers measured executive functioning in the students involved in the study.Executive function is a term for the skills one needs to plan, organize, motivate, concentrate and memorize.These are skills students need to succeed in college.The researchers found that students who were most at risk had the most improvements in executive functioning after interacting with therapy dogs.These results remained when researchers followed up six weeks later. Many universities provide academic stress management programs and workshops.These are traditionally very similar to college classes.They often talk about ways to get more sleep, set goals, or manage stress or anxiety.Pendry acknowledges that these are really important topics and these workshops help typical students succeed.But they're less helpful for struggling students.Pendry believes those students may experience the programs as another lecture and feel even more stressed.Questions 19 to 21 are based on the passage you have just heard. Question 19: What does the recent study led by Patricia Pendry aim to examine?Question 20: What did the new study measure in the participants? Question 21: What does Patricia Pendry think traditional stress management programs may do?Passage 3Taking risks in business does not mean going into business blindly and then expecting great results.On the contrary, taking risks in entrepreneurship involves careful planning and hard work.Nobody can really be sure if risks will be met with success, no matterhow calculated they may be.But this should not stop you from taking risks, as risks are necessary if you want your business to succeed.Some risks may not work out, but an optimistic risk-taker will always look at failure as an opportunity to learn.The willingness to experiment with new ideas is key to business growth. As the old saying goes, "Nothing ventured, nothing gained."Failure will teach you how to think and plan strategically.But just remember that not all risks are good ones, and when you fail, learn it and move forward.Since most people tend to avoid risk, businesses that are brave enough to take risks already have a competitive advantage.They are the ones setting the standard with new ideas, fresh offers and bold inventions.Risktakers are best at adapting in difficult times.Simply put, when most individuals stay away risk, it means less competition for risk-takers.We don't know if you'll achieve what these risk-takers have achieved. But for as long as you want to stay safe, and for as long as you are content with where your business is right now, you will never find out. Questions 22 to 25 are based on the passage you have just heard. Question 22:What do entrepreneurs have to do when taking risks according to the passage?Question 23: What does the passage say is key to business growth? Question 24: What are we advised to do when we fail?Question 25:What does it mean to risk-taking businesses when most people tend to avoid risk?。

第1篇一、概述本报告针对我国某金融公司的财务状况进行深入分析，旨在全面了解公司的经营成果、财务状况和现金流量，为投资者、管理层及监管部门提供决策依据。

报告将基于该公司近三年的财务报表，对公司的盈利能力、偿债能力、运营能力和成长能力进行综合评估。

二、公司概况该公司成立于20XX年，主要从事银行、证券、保险、基金等金融业务。

公司总部位于我国某一线城市，在全国范围内设有多个分支机构。

截至20XX年底，公司总资产达到XXX亿元，员工人数XXX人。

三、财务报表分析（一）盈利能力分析1. 营业收入分析表1：公司营业收入构成| 项目 | 营业收入（亿元） | 占比（%）| ---------- | -------------- | --------| 银行业务 | 120 | 40| 证券业务 | 70 | 23| 保险业务 | 50 | 17| 基金业务 | 30 | 10从表1可以看出，公司银行业务占比最高，其次是证券业务和保险业务，基金业务占比最低。

2. 净利润分析表2：公司净利润情况| 年份 | 净利润（亿元） | 同比增长率（%）| ---------- | -------------- | -------------| 20XX | 20 | 15| 20XX | 25 | 25| 20XX | 30 | 20从表2可以看出，公司净利润呈逐年增长趋势，20XX年同比增长20%，20XX年同比增长25%，20XX年同比增长15%。

（二）偿债能力分析1. 资产负债率分析表3：公司资产负债率情况| 年份 | 资产负债率（%）| ---------- | --------------| 20XX | 60| 20XX | 65| 20XX | 70从表3可以看出，公司资产负债率逐年上升，说明公司负债水平有所提高。

2. 流动比率分析表4：公司流动比率情况| 年份 | 流动比率| ---------- | --------| 20XX | 1.5| 20XX | 1.6| 20XX | 1.7从表4可以看出，公司流动比率逐年上升，说明公司短期偿债能力有所增强。

第1篇Executive SummaryThis report provides a comprehensive analysis of XYZ Corporation's financial statements for the fiscal year ending December 31, 2022. The analysis focuses on key financial metrics, liquidity, profitability, solvency, and investment activities. The report aims to provide insights into the financial health and performance of XYZ Corporation, highlighting its strengths and areas requiring improvement.IntroductionXYZ Corporation is a publicly traded company operating in the technology sector. The company specializes in the development and manufacturing of cutting-edge electronics and software solutions. The financial reportfor the fiscal year 2022 provides a snapshot of the company's financial performance during the period.Liquidity AnalysisCurrent RatioThe current ratio is a measure of a company's ability to meet its short-term obligations. XYZ Corporation's current ratio for the fiscal year 2022 was 2.5, which indicates that the company has $2.50 in current assets for every $1 of current liabilities. This ratio is well above the industry average, suggesting that XYZ Corporation has a strong liquidity position.Quick RatioThe quick ratio, also known as the acid-test ratio, measures a company's ability to meet its short-term obligations without relying on the sale of inventory. XYZ Corporation's quick ratio for the fiscal year 2022 was 1.8. This ratio is also above the industry average, indicating that the company can cover its current liabilities without liquidating inventory.Working CapitalWorking capital is the difference between a company's current assets and current liabilities. XYZ Corporation's working capital for the fiscal year 2022 was $50 million, which is a significant improvement over the previous year. This increase in working capital reflects the company's strong liquidity position and ability to fund its operations.Profitability AnalysisGross MarginGross margin is a measure of a company's profitability, calculated as the percentage of revenue remaining after deducting the cost of goods sold. XYZ Corporation's gross margin for the fiscal year 2022 was 35%, which is slightly lower than the industry average. This decrease in gross margin can be attributed to increased raw material costs and higher research and development expenses.Net MarginNet margin is a measure of a company's overall profitability, calculated as the percentage of revenue remaining after all expenses, including taxes, are deducted. XYZ Corporation's net margin for the fiscal year 2022 was 15%, which is in line with the industry average. The company's net margin has remained stable over the past few years, indicating a consistent level of profitability.Return on Assets (ROA)Return on assets is a measure of how efficiently a company uses its assets to generate earnings. XYZ Corporation's ROA for the fiscal year 2022 was 8%, which is slightly lower than the industry average. This indicates that the company could potentially improve its assetutilization to enhance profitability.Solvency AnalysisDebt-to-Equity RatioThe debt-to-equity ratio measures a company's financial leverage and its ability to meet long-term obligations. XYZ Corporation's debt-to-equityratio for the fiscal year 2022 was 1.2, which is slightly below the industry average. This ratio suggests that the company has a moderate level of financial leverage and is in a good position to meet its long-term obligations.Interest Coverage RatioThe interest coverage ratio measures a company's ability to cover its interest expenses with its operating income. XYZ Corporation's interest coverage ratio for the fiscal year 2022 was 4.5, which is well above the industry average. This indicates that the company has a strong ability to cover its interest expenses and is not at risk of defaulting on its debt.Investment ActivitiesCapital Expenditures (CapEx)Capital expenditures represent the investments made by a company in its long-term assets. XYZ Corporation's capital expenditures for the fiscal year 2022 were $100 million, which was a significant increase over the previous year. This increase in CapEx was primarily driven by investments in new manufacturing facilities and research and development projects.Dividends PaidDividends paid are the distributions made to shareholders from a company's earnings. XYZ Corporation paid $30 million in dividends to its shareholders during the fiscal year 2022. This amount represents a 10% increase over the previous year, reflecting the company's commitment to returning value to its shareholders.ConclusionXYZ Corporation's financial report for the fiscal year 2022 indicates a strong liquidity position, stable profitability, and moderate financial leverage. The company has made significant investments in its long-term assets, which should contribute to its future growth and profitability. However, the decrease in gross margin and the need to improve assetutilization suggest that there are areas requiring attention and potential improvement.Recommendations1. XYZ Corporation should continue to monitor its cost of goods sold and explore opportunities to reduce expenses.2. The company should focus on improving its asset utilization to enhance its return on assets.3. XYZ Corporation should maintain its strong liquidity position to ensure it can meet its short-term and long-term obligations.4. The company should continue to invest in research and development to maintain its competitive edge in the technology sector.By addressing these recommendations, XYZ Corporation can further strengthen its financial position and achieve sustainable growth in the future.第2篇Executive SummaryThis analysis delves into the financial performance of XYZ Corporation over the past fiscal year. By examining key financial statements, we aim to provide a comprehensive overview of the company's profitability, liquidity, solvency, and operational efficiency. This report will also highlight the major trends and challenges faced by the company, along with recommendations for improvement.IntroductionXYZ Corporation, a leading player in the [industry sector], has been operating in the market for [number of years]. The company has a diverse product portfolio and operates in [number of countries]. This analysis focuses on the financial statements for the fiscal year ended [financial year end date].1. Income Statement Analysis1.1 Revenue AnalysisThe total revenue for XYZ Corporation for the fiscal year ended [financial year end date] was [amount], an increase of [percentage] compared to the previous year. The revenue growth can be attributed to the expansion of the product line, successful marketing campaigns, and increased market share.1.2 Cost of Goods Sold (COGS) AnalysisThe COGS for XYZ Corporation increased by [percentage] to [amount] during the fiscal year. The increase in COGS can be attributed to the rising costs of raw materials, labor, and production expenses. However, the COGS as a percentage of revenue remained stable at [percentage], indicating that the company has managed to control its cost structure.1.3 Gross Profit AnalysisThe gross profit for XYZ Corporation increased by [percentage] to [amount] during the fiscal year. This can be attributed to the revenue growth and effective cost management. The gross profit margin remained at [percentage], which is in line with industry averages.1.4 Operating Expenses AnalysisOperating expenses for XYZ Corporation increased by [percentage] to [amount] during the fiscal year. The increase in operating expenses can be attributed to higher marketing and administrative costs. However, the operating expenses as a percentage of revenue remained stable at [percentage], indicating that the company has managed to control its cost structure.1.5 Net Profit AnalysisThe net profit for XYZ Corporation increased by [percentage] to [amount] during the fiscal year. The company's net profit margin remained at [percentage], which is in line with industry averages.2. Balance Sheet Analysis2.1 Asset AnalysisThe total assets of XYZ Corporation increased by [percentage] to [amount] during the fiscal year. The increase in assets can be attributed to the expansion of the company's operations and investments in new projects.2.2 Liability AnalysisThe total liabilities of XYZ Corporation increased by [percentage] to [amount] during the fiscal year. The increase in liabilities can be attributed to the expansion of the company's operations and increased borrowings.2.3 Equity AnalysisThe total equity of XYZ Corporation increased by [percentage] to [amount] during the fiscal year. The increase in equity can be attributed to the company's net profit and revaluation of assets.3. Cash Flow Statement Analysis3.1 Operating Cash Flow AnalysisThe operating cash flow for XYZ Corporation increased by [percentage] to [amount] during the fiscal year. This can be attributed to the increase in net profit and effective management of working capital.3.2 Investing Cash Flow AnalysisThe investing cash flow for XYZ Corporation decreased by [percentage] to [amount] during the fiscal year. The decrease in investing cash flow can be attributed to the reduced capital expenditure on new projects.3.3 Financing Cash Flow AnalysisThe financing cash flow for XYZ Corporation increased by [percentage] to [amount] during the fiscal year. The increase in financing cash flow can be attributed to the issuance of new shares and repayment of long-term debt.4. Key Ratios Analysis4.1 Profitability Ratios- Gross Profit Margin: [percentage]- Net Profit Margin: [percentage]- Return on Assets (ROA): [percentage]- Return on Equity (ROE): [percentage]4.2 Liquidity Ratios- Current Ratio: [number]- Quick Ratio: [number]4.3 Solvency Ratios- Debt-to-Equity Ratio: [number]- Interest Coverage Ratio: [number]5. Conclusion and RecommendationsXYZ Corporation has demonstrated strong financial performance over the past fiscal year, with revenue and net profit increasing significantly. However, the company faces several challenges, including rising costs, increased competition, and economic uncertainties.Recommendations:- Focus on cost optimization to improve profitability.- Invest in research and development to enhance product offerings.- Strengthen marketing strategies to maintain market share.- Diversify revenue streams to reduce dependency on a single product or market.- Monitor economic indicators and adjust strategies accordingly.By implementing these recommendations, XYZ Corporation can continue to grow and remain competitive in the market.Appendix- Financial Statements (Income Statement, Balance Sheet, Cash Flow Statement)- Key Ratios Calculation- Graphs and Charts illustrating financial trends[Note: This report is a sample and should be customized with actual data and company-specific details.]第3篇IntroductionThe financial report analysis is an essential tool for investors, creditors, and other stakeholders to evaluate the financial performance and stability of a company. This analysis involves examining the financial statements, including the balance sheet, income statement, and cash flow statement, to gain insights into the company's profitability, liquidity, solvency, and efficiency. This paper aims to provide a comprehensive analysis of a fictional company's financial report, focusing on key financial ratios and metrics to assess its overall financial health.1. Overview of the CompanyCompany XYZ is a publicly-traded multinational corporation specializing in the manufacturing and distribution of consumer goods. The company operates in various regions, with a diverse product portfolio that includes electronics, home appliances, and personal care products. Over the past few years, Company XYZ has experienced significant growth, expanding its market share and generating substantial revenue.2. Financial Statements Analysis2.1 Balance SheetThe balance sheet provides a snapshot of the company's financialposition at a specific point in time. The key components of the balance sheet include assets, liabilities, and shareholders' equity.a. AssetsCompany XYZ's assets are categorized into current assets and non-current assets. Current assets include cash, accounts receivable, inventory, and other liquid assets that can be converted into cash within one year.Non-current assets include property, plant, and equipment, intangible assets, and long-term investments.The analysis of Company XYZ's balance sheet reveals that the company has a strong current asset position, with a current ratio of 2.5. This indicates that the company has sufficient liquidity to meet its short-term obligations. Additionally, the company's inventory turnover ratioof 5.2 suggests efficient inventory management and a healthy level of inventory turnover.b. LiabilitiesLiabilities are classified as current liabilities and long-term liabilities. Current liabilities include accounts payable, short-term debt, and other obligations due within one year. Long-term liabilities encompass long-term debt and deferred tax liabilities.The company's current ratio of 2.5 also reflects a healthy level of current liabilities, which are primarily composed of accounts payableand short-term debt. This indicates that the company has a manageable level of short-term debt and is able to cover its obligations with its current assets.c. Shareholders' EquityShareholders' equity represents the residual interest in the assets of the company after deducting liabilities. It is composed of common stock, additional paid-in capital, retained earnings, and other comprehensive income.Company XYZ's shareholders' equity has grown significantly over the years, reflecting the company's profitability and reinvestment of earnings. The company has also issued additional shares to raise capital, which has contributed to the increase in shareholders' equity.2.2 Income StatementThe income statement provides information about the company's revenues, expenses, and net income over a specific period. The key components of the income statement include sales, cost of goods sold, operating expenses, and net income.a. SalesCompany XYZ has experienced consistent sales growth, with a compound annual growth rate (CAGR) of 7% over the past five years. This growth can be attributed to the company's expanding market share, new product launches, and effective marketing strategies.b. Cost of Goods Sold (COGS)The COGS represents the direct costs associated with the production of goods sold by the company. The analysis of Company XYZ's COGS reveals that it has been decreasing over the years, reflecting improved production efficiency and cost control measures.c. Operating ExpensesOperating expenses include selling, general, and administrative expenses (SG&A) and research and development (R&D) expenses. Company XYZ has successfully managed its operating expenses, with a trend of decreasing SG&A expenses and stable R&D expenses.d. Net IncomeThe net income is the final result of the income statement and represents the company's profit after all expenses have been deducted from revenues. Company XYZ has demonstrated strong profitability, with a net income margin of 10% over the past five years.2.3 Cash Flow StatementThe cash flow statement provides information about the company's cash inflows and outflows from operating, investing, and financing activities.a. Operating Cash FlowCompany XYZ has generated positive operating cash flow over the years, which is essential for maintaining liquidity and funding growth initiatives. The company's operating cash flow margin has remained stable, indicating consistent profitability.b. Investing Cash FlowThe investing cash flow represents the company's cash flows from the purchase and sale of long-term assets, such as property, plant, and equipment, and investments. Company XYZ has invested in new manufacturing facilities and acquired other companies to expand its market presence.c. Financing Cash FlowThe financing cash flow includes cash flows from the issuance and repayment of debt, as well as equity financing. Company XYZ has raised capital through the issuance of new shares and long-term debt to fund its expansion plans.3. Financial Ratios and Metrics3.1 Profitability Ratiosa. Return on Assets (ROA)ROA measures the company's ability to generate profit from its assets. Company XYZ has a ROA of 5%, indicating that it is generating a reasonable return on its assets.b. Return on Equity (ROE)ROE measures the company's profitability from the perspective of its shareholders. Company XYZ has a ROE of 15%, reflecting its strong profitability and efficient use of shareholders' equity.3.2 Liquidity Ratiosa. Current RatioThe current ratio of 2.5 indicates that Company XYZ has a strong liquidity position, with sufficient current assets to cover its current liabilities.b. Quick RatioThe quick ratio, also known as the acid-test ratio, measures the company's ability to meet its short-term obligations without relying on inventory. Company XYZ has a quick ratio of 2.0, suggesting a robust liquidity position.3.3 Solvency Ratiosa. Debt-to-Equity RatioThe debt-to-equity ratio of 0.8 indicates that Company XYZ has a moderate level of leverage, with debt financing accounting for a significant portion of its capital structure.b. Interest Coverage RatioThe interest coverage ratio of 5.0 indicates that Company XYZ has sufficient earnings to cover its interest expenses, reflecting a strong financial position.3.4 Efficiency Ratiosa. Inventory Turnover RatioThe inventory turnover ratio of 5.2 suggests that Company XYZ is efficiently managing its inventory, with a high level of inventory turnover.b. Receivables Turnover RatioThe receivables turnover ratio of 10.0 indicates that Company XYZ is collecting its accounts receivable quickly, reducing the risk of bad debt.ConclusionBased on the analysis of Company XYZ's financial report, it is evident that the company has demonstrated strong financial performance and stability. The company's profitability, liquidity, solvency, and efficiency ratios indicate a healthy financial position, supported by consistent revenue growth, effective cost management, and efficient use of assets and liabilities. As such, Company XYZ appears to be a solid investment opportunity for potential investors and creditors.。

第1篇一、报告概述报告名称：2023年第一季度财务快报分析报告报告时间：2023年4月报告单位：XX公司报告目的：通过对公司2023年第一季度财务快报的分析，全面了解公司财务状况，为管理层决策提供数据支持。

二、公司基本情况XX公司成立于2000年，主要从事XX行业产品的研发、生产和销售。

经过多年的发展，公司已成为行业内的领军企业。

2023年第一季度，公司实现营业收入XX亿元，同比增长XX%；净利润XX亿元，同比增长XX%。

三、财务快报分析1. 营业收入分析（1）收入构成分析2023年第一季度，公司营业收入为XX亿元，同比增长XX%。

其中，主营业务收入为XX亿元，同比增长XX%；其他业务收入为XX亿元，同比增长XX%。

主营业务收入增长的主要原因：- 公司加大了市场推广力度，新产品投放市场取得良好效果；- 公司与上下游企业的合作关系稳定，订单量有所增加；- 公司积极拓展海外市场，海外业务收入增长显著。

其他业务收入增长的主要原因：- 公司多元化发展战略取得成效，投资收益增加；- 公司开展内部资源整合，盘活闲置资产，增加收入。

（2）产品销售分析第一季度，公司主要产品销售情况如下：产品A：销售量同比增长XX%，销售收入同比增长XX%；产品B：销售量同比增长XX%，销售收入同比增长XX%；产品C：销售量同比增长XX%，销售收入同比增长XX%。

产品A、B、C销售增长的主要原因：- 市场需求旺盛，产品竞争力强；- 公司加大研发投入，产品更新换代快；- 销售团队积极拓展市场，提高市场份额。

2. 利润分析（1）利润总额分析2023年第一季度，公司实现净利润XX亿元，同比增长XX%。

其中，营业利润为XX 亿元，同比增长XX%；营业外收入为XX亿元，同比增长XX%；营业外支出为XX亿元，同比增长XX%。

（2）成本费用分析第一季度，公司成本费用控制情况如下：- 销售成本：同比增长XX%，主要原因是原材料价格上涨；- 管理费用：同比增长XX%，主要原因是人员工资上涨；- 财务费用：同比增长XX%，主要原因是贷款规模扩大。

第1篇一、概述科创板作为中国资本市场的重要组成部分，自2019年设立以来，吸引了众多创新型企业挂牌上市。

本文将以某科创板企业为例，对其财务报告进行分析，旨在揭示其财务状况、盈利能力、偿债能力、运营效率等方面的特点，为投资者提供参考。

二、财务报表分析1. 资产负债表分析（1）资产结构分析截至2023年，该企业资产总额为XX亿元，其中流动资产占比XX%，非流动资产占比XX%。

流动资产中，货币资金占比XX%，应收账款占比XX%，存货占比XX%。

非流动资产中，固定资产占比XX%，无形资产占比XX%。

从资产结构来看，该企业资产以流动资产为主，说明企业短期偿债能力较强。

货币资金占比高，说明企业现金流充裕。

应收账款占比相对较高，需关注其回收风险。

存货占比适中，需关注其周转效率。

（2）负债结构分析截至2023年，该企业负债总额为XX亿元，其中流动负债占比XX%，非流动负债占比XX%。

流动负债中，短期借款占比XX%，应付账款占比XX%，预收款项占比XX%。

非流动负债中，长期借款占比XX%，应付债券占比XX%。

从负债结构来看，该企业负债以流动负债为主，说明企业短期偿债压力较大。

短期借款占比高，需关注其利息支出。

应付账款占比适中，说明企业采购渠道较为稳定。

预收款项占比较低，说明企业产品销售较为稳定。

（3）所有者权益分析截至2023年，该企业所有者权益为XX亿元，占比XX%。

所有者权益中，实收资本占比XX%，资本公积占比XX%，盈余公积占比XX%，未分配利润占比XX%。

从所有者权益结构来看，该企业所有者权益较为稳定，说明企业盈利能力较强。

2. 利润表分析（1）营业收入分析截至2023年，该企业营业收入为XX亿元，同比增长XX%。

营业收入增长较快，说明企业产品市场需求旺盛。

（2）毛利率分析截至2023年，该企业毛利率为XX%，较去年同期提升XX个百分点。

毛利率提升，说明企业产品盈利能力增强。

（3）净利率分析截至2023年，该企业净利率为XX%，较去年同期提升XX个百分点。

第1篇Executive Summary:This analysis aims to provide a comprehensive overview of XYZ Corporation's financial performance for the year 2022. By examining the company's income statement, balance sheet, and cash flow statement, we will evaluate its profitability, liquidity, solvency, and overall financial health. The report will also discuss the key factors influencing the company's financial results and offer insights into its future prospects.1. Introduction to XYZ Corporation:XYZ Corporation is a publicly-traded company specializing in the manufacturing and distribution of consumer goods. The company operates in various sectors, including electronics, home appliances, and automotive components. With a strong presence in the global market, XYZ Corporation has established itself as a leader in its industry.2. Financial Highlights:Revenue: XYZ Corporation reported total revenue of $10 billion in 2022, a 5% increase from the previous year.Net Income: The company's net income for the year was $500 million, representing a 10% growth rate.Earnings Per Share (EPS): EPS increased by 8% to $2.50.Market Capitalization: XYZ Corporation's market capitalization stood at $25 billion at the end of 2022.3. Income Statement Analysis:3.1 Revenue:The revenue growth can be attributed to the expansion of the company's product line and increased sales in emerging markets. Electronics and home appliances segments contributed the most to the revenue growth, with a 7% and 6% increase, respectively.3.2 Cost of Goods Sold (COGS):COGS increased by 4% due to higher raw material costs and increased production volumes. However, the company managed to keep the COGS growth rate lower than the revenue growth rate, leading to an improvement in gross margin.3.3 Operating Expenses:Operating expenses increased by 3% primarily due to increased marketing and research and development (R&D) costs. Despite the increase, the company's operating margin remained stable at 20%.3.4 Net Income:The net income growth can be attributed to the combination of revenue growth and effective cost management. The company's net profit margin improved to 5%, reflecting its strong financial performance.4. Balance Sheet Analysis:4.1 Assets:XYZ Corporation's total assets increased by 2% to $15 billion in 2022. The increase was primarily driven by an increase in inventory and property, plant, and equipment (PP&E).4.2 Liabilities:Total liabilities decreased by 1% to $10 billion. The decrease was due to lower short-term debt and an increase in shareholders' equity.4.3 Shareholders' Equity:Shareholders' equity increased by 3% to $5 billion. The increase was primarily due to the company's retained earnings.5. Cash Flow Statement Analysis:5.1 Operating Cash Flow:The company's operating cash flow increased by 6% to $1.2 billion. The growth in operating cash flow can be attributed to the improved net income and efficient working capital management.5.2 Investing Cash Flow:Investing cash flow decreased by 2% to $500 million. The decrease was primarily due to lower capital expenditures on new projects.5.3 Financing Cash Flow:Financing cash flow decreased by 4% to $300 million. The decrease was due to lower dividend payments and an increase in share repurchases.6. Key Factors Influencing Financial Results:Economic Conditions: The global economic environment remained challenging in 2022, with rising inflation and supply chain disruptions. However, XYZ Corporation managed to navigate these challenges and achieve strong financial results.Product Innovation: The company's focus on product innovation helped it capture new market opportunities and increase its market share.Efficient Operations: The company's efficient operations, including cost management and working capital management, contributed to its strong financial performance.7. Future Prospects:XYZ Corporation is well-positioned to continue its growth momentum in the coming years. The company's focus on product innovation, expansion into new markets, and efficient operations will likely drive its financial performance. However, it will need to monitor the global economic environment and manage its risks effectively to achieve its long-term goals.8. Conclusion:XYZ Corporation's 2022 financial report demonstrates the company's strong financial performance and its ability to navigate challengingeconomic conditions. The company's focus on innovation and efficient operations has contributed to its success, and it is well-positioned for future growth. As the company continues to expand its product line and enter new markets, it is expected to achieve sustainable growth in the coming years.Note: This analysis is based on hypothetical financial data and does not represent any real company.第2篇IntroductionThe annual report of ABC Corporation for the year 2022 provides a comprehensive overview of the company's financial performance, operational activities, and strategic direction. This analysis aims to delve into the key aspects of the report, highlighting the strengths, weaknesses, and potential areas of concern for investors and stakeholders.Financial PerformanceRevenue and ProfitabilityIn 2022, ABC Corporation reported a total revenue of $10 billion, a 15% increase from the previous year. The growth in revenue can be attributed to the expansion of the company's product portfolio and successful marketing campaigns. The net profit for the year was $500 million, representing a 12% increase over the previous year. This indicates that the company is generating significant profits despite the challenging economic environment.Revenue BreakdownThe revenue breakdown for 2022 reveals that the company's core product lines accounted for 70% of total revenue, with the remaining 30% coming from new and emerging markets. The growth in core product lines can be attributed to the introduction of new products and the expansion of distribution channels. The success in new markets is a testament to the company's strategic diversification efforts.Earnings Per Share (EPS)The EPS for 2022 was $2.50, which is in line with market expectations. The increase in EPS is a positive sign for investors, indicating that the company is effectively utilizing its resources to generate profits.Financial RatiosThe financial ratios for ABC Corporation are as follows:- Return on Equity (ROE): 20%- Return on Assets (ROA): 10%- Debt-to-Equity Ratio: 1.5- Current Ratio: 2.0These ratios indicate that ABC Corporation is financially stable, with a strong return on equity and assets. The debt-to-equity ratio is within an acceptable range, and the current ratio suggests that the company has sufficient liquidity to meet its short-term obligations.Operational ActivitiesProduct DevelopmentABC Corporation has invested heavily in research and development (R&D) to enhance its product portfolio and stay competitive in the market. The company has launched several new products in the past year, which have received positive feedback from customers. The continued focus on innovation is expected to drive future growth.Market ExpansionThe company has successfully expanded into new markets, particularly in Asia and Europe. This strategic move has not only increased the company's market share but has also provided a cushion against economic uncertainties in the domestic market.Strategic PartnershipsABC Corporation has formed strategic partnerships with several industry leaders to enhance its capabilities and market reach. These partnerships have resulted in collaborative product development and shared marketing initiatives, leading to increased sales and brand visibility.Challenges and RisksEconomic UncertaintiesThe global economic environment remains uncertain, with potential risks such as trade wars and inflation impacting the company's performance. ABC Corporation needs to remain vigilant and adapt to these changes to mitigate potential losses.CompetitionThe competitive landscape is intensifying, with new entrants and established players vying for market share. ABC Corporation needs to continuously innovate and improve its products and services to maintain its competitive edge.Regulatory ChangesChanges in regulations, particularly in the environmental and labor sectors, can impact the company's operations and profitability. ABC Corporation needs to stay abreast of these changes and ensure compliance with all relevant laws and regulations.ConclusionABC Corporation's 2022 annual report paints a positive picture of the company's financial performance and strategic direction. The company has demonstrated its ability to generate significant profits, adapt to market changes, and invest in future growth. However, it is crucial for the company to remain vigilant about the potential risks and challenges ahead. By focusing on innovation, market expansion, and strategic partnerships, ABC Corporation is well-positioned to achieve sustainable growth in the coming years.Recommendations- Continue investing in R&D to enhance product offerings and maintain a competitive edge.- Monitor economic uncertainties and develop contingency plans to mitigate potential risks.- Strengthen strategic partnerships to expand market reach and share.- Stay compliant with regulatory changes and ensure ethical business practices.In conclusion, ABC Corporation's 2022 annual report is a testament to the company's strong financial performance and strategic vision. With continued focus on innovation and market expansion, ABC Corporation is poised to achieve long-term success.第3篇IntroductionThis report provides an analysis of XYZ Corporation's quarterlyfinancial performance for the period ending [Date]. The analysis will cover the key financial statements, including the income statement, balance sheet, and cash flow statement, and will discuss the company's financial health, profitability, liquidity, and solvency.Income Statement AnalysisThe income statement for the quarter ending [Date] shows a revenue of $[Amount], an increase of [Percentage] compared to the same quarter last year. This growth in revenue can be attributed to the successful launch of new products and the expansion of the company's market share in key geographic regions.Revenue Analysis- Product Sales: The increase in revenue is primarily driven by a 15% growth in product sales, reaching $[Amount]. This can be attributed to the strong performance of the new product line, which accounted for 10% of total sales.- Service Revenue: Service revenue also grew by 8% to $[Amount], due to an increase in the number of contracts signed and the expansion of service offerings.Cost of Goods Sold (COGS)The COGS increased by 12% to $[Amount] due to higher raw material costs and increased production volume. Despite the increase, the gross margin remained stable at 40%, indicating efficient cost management.Operating ExpensesOperating expenses increased by 5% to $[Amount], primarily due to increased marketing and sales expenses to support the new product launch. However, the company's cost control measures have helped maintain an operating margin of 15%, which is above industry averages.Net IncomeThe net income for the quarter ending [Date] was $[Amount], a 10% increase compared to the same quarter last year. This growth in net income can be attributed to the increase in revenue and effective cost management.Balance Sheet AnalysisThe balance sheet as of [Date] shows a total assets of $[Amount], with total liabilities of $[Amount]. The company's equity stands at $[Amount], indicating a strong financial position.Liquidity AnalysisThe current ratio as of [Date] is 2.5:1, indicating that the company has sufficient liquidity to meet its short-term obligations. The quick ratio is 1.8:1, suggesting that the company can cover its current liabilities without relying on inventory.Solvency AnalysisThe debt-to-equity ratio is 0.8:1, indicating that the company's leverage is moderate. The interest coverage ratio is 4.2 times, showing that the company has sufficient earnings to cover its interest expenses.Cash Flow Statement AnalysisThe cash flow statement for the quarter ending [Date] shows a net cash inflow of $[Amount]. The operating activities generated $[Amount], while the investing activities used $[Amount] for capital expenditures. The financing activities showed a net inflow of $[Amount] due to new equity issuance.ConclusionXYZ Corporation has demonstrated strong financial performance for the quarter ending [Date]. The increase in revenue, stable gross margin, and effective cost management have contributed to the company'sprofitability. The strong liquidity and moderate leverage positions the company well for future growth. However, the company should continue to monitor its expenses and manage its working capital to ensure sustainable growth.Recommendations- Continue to invest in research and development to maintain a competitive edge.- Explore new markets and expand the company's customer base.- Implement cost-saving initiatives to enhance profitability.- Maintain a strong liquidity position to support future growth.Appendix- Detailed financial statements for the quarter ending [Date]- Industry benchmarks for financial ratios- Key performance indicators (KPIs)This report provides a comprehensive analysis of XYZ Corporation's financial performance. It is recommended that stakeholders use this report as a basis for making informed decisions regarding their investment in the company.。

第1篇一、前言同洲电子（股票代码：002052）成立于1995年，是一家专注于数字电视、通信设备、网络产品研发、生产和销售的高新技术企业。

公司秉承“创新、务实、共赢”的经营理念，致力于为全球客户提供优质的数字媒体及通信解决方案。

本报告通过对同洲电子近三年的财务数据进行分析，旨在全面了解公司的财务状况、盈利能力、偿债能力、运营能力和成长能力，为投资者提供决策参考。

二、财务报表分析（一）资产负债表分析1. 资产结构分析从同洲电子近三年的资产负债表可以看出，公司资产总额呈逐年上升趋势，其中流动资产占比最大，主要分布在货币资金、应收账款和存货等方面。

- 货币资金：近三年呈增长趋势，表明公司具有较强的现金流管理能力。

- 应收账款：占比逐年下降，说明公司应收账款回收情况良好。

- 存货：占比相对稳定，但需关注存货周转率，以防止存货积压。

2. 负债结构分析公司负债总额呈逐年上升趋势，主要分布在短期借款、应付账款和长期借款等方面。

- 短期借款：占比相对稳定，表明公司短期偿债压力不大。

- 应付账款：占比逐年上升，说明公司具有较强的供应商合作关系。

- 长期借款：占比相对稳定，表明公司长期偿债压力可控。

（二）利润表分析1. 营业收入分析近三年，同洲电子营业收入呈波动上升趋势，主要得益于公司在数字电视、通信设备等领域的持续研发和市场拓展。

2. 毛利率分析公司毛利率呈逐年下降趋势，主要原因是市场竞争加剧和原材料价格上涨。

3. 净利率分析公司净利率呈波动上升趋势，主要得益于公司费用控制能力和盈利能力的提升。

（三）现金流量表分析1. 经营活动现金流量分析近三年，公司经营活动现金流量净额呈波动上升趋势，说明公司经营活动产生的现金流入足以覆盖现金流出。

2. 投资活动现金流量分析公司投资活动现金流量净额呈波动下降趋势，主要原因是公司在研发和市场拓展方面的投入增加。

3. 筹资活动现金流量分析公司筹资活动现金流量净额呈波动上升趋势，主要原因是公司在偿还债务和募集资金方面的需求增加。

报告的单词单词：report1.1词性：名词、动词1.2释义：作为名词时表示报告、报道；作为动词时表示汇报、报告（某事）。

1.3英文释义：As a noun, it means an account given of a particular matter, especially in the form of an official document or news article. As a verb, it means to give an account of something.1.4相关词汇：同义词有account、statement（名词）；inform（动词）。

2.1词源：源于古法语“reporter”，最初来自拉丁语“reportare”，意思是“带回、拿回来”，后来引申为汇报、报告等意思。

2.2趣闻：在新闻行业，记者们争分夺秒地撰写report，很多重大事件的第一手report往往会引起全球关注，例如阿波罗登月计划，记者们在第一时间撰写的报道让全世界的人都能及时了解这一伟大壮举。

3.1短语：（1）report card：成绩单例句：My son got his report card today and he did very well in math.翻译：我儿子今天拿到了成绩单，他数学考得很好。

（2）weather report：天气预报例句：The weather report says it will be sunny tomorrow.翻译：天气预报说明天是晴天。

（3）news report：新闻报道例句：The news report about the earthquake shocked everyone.翻译：关于地震的新闻报道让所有人都很震惊。

4.1 “I have to write a report for my boss by the end of this week. It's about the progress of our project. I need to collect all the data first.”翻译：“我这个周末之前得给老板写一份报告，是关于我们项目进展的。

英文顺序Aa set of 一组, 一套accelerated depreciation method 加速折旧法access 接近account 账户, 会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式, 会计平衡式, 会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程, 会计处理方法accounting 会计, 会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积, 计提accrued expense 应计费用, 应计未付费用accrued revenue 应计收入, 应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构, 经理人aggregate 合计的aging schedule 账龄分析法align 调准, 使成一线, 使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配, 摊配appropriate 适当的, 相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌, 样式, 表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率B bad debts expense 坏账费用balance sheet 平衡表, 资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单, 银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券, 应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束, 捆, 集合体business venture 企业by means of 利用, 依靠, 通过C calculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值, 账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类, 类目, 范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表, 会计科目表charter 执照, 发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清, 结算, 交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币, 铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的, 类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守, 遵循concept 概念confer 参见conservation 稳健的consideration 对家, 报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户, 对销账户control account 控制账户, 统驭账户, 统制账户convention 惯例convert 转变, 变换, 兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购, 公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本, 商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单, 货记通知单credit standing 信用地位, 信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率, 现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法, 现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价, 表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划, 设计, 意图, 打算designate 指明remit 汇款, 付款detect 发现, 察觉deterioration 损坏dilute 稀释, 摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行, 清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价, 贴水discount 贴现, 贴现折价discretion 自由决定dishonor 拒付dispose 处置, 清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率, 股利支付率dividend yield 每股股利与每股市价比率, 股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法, 复式记账系统draft 汇票draw （up）拟好, 编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消, 消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏, 算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的, 等同物, 当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支, 花费expense 费用expire 满期, 耗尽, 失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货, 到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素, 系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动, 理财活动firm 事务所firm 商行, 企业first-in, fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计, 总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益, 汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能, 作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针, 准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的, 定额预付的, 定额备用的in addition to 除……外in contrast to 与此对比, 与此相反in order to 为了, 借以in place of 代替in sequence 按顺序, 依次in short 简言之, 总之in the final analysis 归根到底, 总之income statement 收益表, 损益表income summary 收益汇总, 损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的, 居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in, first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力, 清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地, 理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失, 呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者, 控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券, 有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权, 少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务, 债务obsolescence 陈旧, 过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点, 单一交易观点open account 往来账户operating activities 经营活动, 营业活动operating expenses 营业费用, 经营费用operating results 经营成果operation 经营, 操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外, 除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本, 为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩, 业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证, 抵押pluged figure 轧算金额pooling of interest method 权益结合法, 权益入股法portray 描述, 描绘post 过账, 誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查, 过账记号potential 潜力, 潜能potential 潜在的, 可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价, 升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率, 市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约, 允诺promissory note 本票, 期票property tax payable 应付财产税property 动产prospective 预期的, 未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计, 注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法, 购并法purchase order 订货单purchase order 订货单, 订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率, 盈利率, 收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告, 收货单recognized value 确认价值recommend 推荐, 介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费, 租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源, 资财result 结果, 成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益, 保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则, 经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案, 计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层, 级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账, 明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替, 取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法, 时间量度法temporary account 暂时性帐户, 过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标, 商标权transaction 交易, 会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益, 折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本, 库存股份trial balance 试算平衡表, 试算表two-column account 两栏式账户two-transactions perspective 两项交易观点Uuncollectible accounts expense 坏账费用undistributed earnings 未分配收益, 未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的, 均匀的units-of-production method 产量法upkeep 维护, 保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表, 工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序, 依次Bentend 把数字转入另一栏, 算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证, 抵押rate of return 报酬率, 盈利率, 收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票, 期票peripheral equipment 边缘设备liquidity 变现能力, 清偿能力make-up 标价denominate 标价, 表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层, 级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧, 过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动, 理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外, 除了storage tank 储存罐dispose 处置, 清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替, 取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点, 单一交易观点maturity date 到期日equivalent 等同的, 等同物, 当量elimination 抵消, 消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单, 订购单department stores 订货商店promise 订约, 允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户, 对销账户consideration 对家, 报酬majority 多数股权majority investor 多数股权投资者, 控股投资者diverse 多种多样的E authorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现, 察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案, 计划guideline 方针, 准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配, 摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账, 明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法, 复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩, 业绩worksheet 工作底表, 工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购, 公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计, 注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法, 购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底, 总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账, 誊账posting reference 过账备查, 过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地, 理所当然地partnership 合伙aggregate 合计的last-in, first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益, 汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单, 货记通知单K（会计……）accounting 会计, 会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式, 会计平衡式, 会计方程式accounting process 会计过程, 会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构, 经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划, 设计, 意图, 打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之, 总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易, 会计事项access 接近bring……to light 揭露savings 节约result 结果, 成果clear 结清, 结算, 交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营, 操作operating results 经营成果operating activities 经营活动, 营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支, 花费plausible 看来有理由的comparable 可比的, 类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户, 统驭账户, 统制账户treasury stock 库存股本, 库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用, 依靠, 通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益, 保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行, 清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期, 耗尽, 失效dividend yield 每股股利与每股市价比率, 股利获取dividend payout ratio 每股股利与收益比率, 股利支付率price-earning ratio 每股市价与收益比率, 市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述, 描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则, 经验规律F.O.B destination 目的地交货, 到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好, 编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表, 资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力, 潜能potential 潜在的, 可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法, 权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值R human resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌, 样式, 表现形式meet 如期偿付software 软件S brand 商标trademark 商标, 商标权firm 商行, 企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券, 有价证券minority 少数股权minority interest 少数股权, 少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法, 时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失。