马云致信投资者 英文版

利益驱动的、赢利驱动的

以利益为目的,利益驱动

sex drive 性欲；性驱力；[生理] 性冲动 profit-driven 利润驱动；利益导向；获利导向

我举报回答的都是用谷歌翻译翻得

建议您去书店找.

人的性格不同！

市场的价格体系有助于经济效率。首先，生产者驱动的利润动机产生的东西，消费者希望。和明确的市场处于平衡状态的价格是可以接受的买家和卖家。不过，公共决策者可以决定市场没有充分反映了一些相关方面的需求或供应， 如从福利的公共交通，或“社会”的成本污染。政府可能然后尝试，以改善资源分配，由接受更广泛的角度，和开支，以支持公共交通和征税，以阻止污染。 效率也促进了生产者的回应，因为价格比较，让他们的生产成本。生产水平将趋于驱动比较增量（边际）的生产成本与价格。生产者往往会增加生产，只要价格超过增量成本。利润，然后将取决于任何差别的总收入和总成本。 这些公司使用最好的管理和生产方法，将成为最成功的，并会仿效。竞争将趋于驱动器效率低，公司出于业务。在“短期而言， ”该公司的产量是有限的，由至少有一个固定的生产要素，如它的厂房面积。在“长远来说， ”该公司有足够的时间来加入或减少其能力在回应市场，其中包括成本，价格和利润信号。 规划为国家紧急情况必须意识到的性质，市场的价格体系，和困难，在无视或试图控制价格。此外，以何种方式公司回应价格诱因，必须考虑在任何试图影响输出国家紧急用途。

Recently, a TV drama called Fighter of the Destiny starring Lu Han, one of the most beloved young idols among Chinese youth, got a bump in its ratings and online hits. 最近鹿晗（最受中国年轻人喜爱的小鲜肉明星之一）主演的《择天记》在影片评分和网络观看量上都大获成功。 The story is unnecessarily long, the plot is repetitive, and the acting is quite terrible, so why is it still successful? It has almost 400 million yuan ($58 million) in investments, and some of its main characters are superstars. 这部剧故事冗长、剧情重复、演员演技浮夸，那么问题来了，为什么这部剧会成功？这部剧投资近4亿（约5800万美元），还有许多大牌明星加盟。 This kind of TV production model has been quite successful in China for years. The Chinese entertainment industry has long entered the era of the "young idols + online IP (intellectual property)" model. Production panies that follow this model purchase the copyrights for popular online novels, ics or games and use the latest young idols to turn them into TV dramas and films. Over the last three or four years, this method brought tons of hits and views, which translates into cold hard cash for investors. 近年来，这种电视剧拍摄模式在中国相当成功。中国娱乐产业早已进入“小鲜肉明星+网络IP”的时代。遵循这种模式的制片公司会先购买大热网络小说、漫画或游戏的版权，然后启用小鲜肉明星将其拍成电视剧或电影。在过去三四年里，这种方法拍出了大量影视作品，给投资者带来了丰厚回报。 As someone who works in the industry, I am not pleased with this model. The young idols usually cannot act, the novels are often quite stupid and riddled with stereotypes, and there is rarely anything new in their plot. 但作为一名业内人士，我却对这种模式非常不满。这些小鲜肉往往根本不会演戏，而那些作为剧本的小说往往也非常愚蠢充满了个人偏见，而那些情节往往也都是被用烂了的套路。 The entertainment value of such dramas is usually much less than expected. There is simply no substance beneath such productions, but producers and studios keep making them because they bring in a lot of money. 这些剧的娱乐价值往往比设想的要小得多。这些影视作品根本没有实质性内容，但是制片商们却乐此不疲，因为它们能带来巨额利润。 Over the last few years, the salaries of young idols such as Wu Yifan, Li Yifeng and Yang Yang have gone up to a figure that most people cannot imagine, and this is despite the fact that they cannot act at all. 在过去几年里，吴亦凡、李易峰、杨洋等小鲜肉明星的薪酬上升到了许多人无法想象的数字，尽管在这些数字背后是他们根本不会演戏的事实。 The production of such TV dramas is usually designed around the young idols, from script creation to shooting, post-production and publicity. The full purpose is to make sure the characters they play are desirable and popular among their fans. We no longer create characters and plots for the sake of the story; we do so to please the young fans who are willing to pay. 这些电视剧往往是为小鲜肉明星量身打造的，从剧本创作到拍摄、从后期制作到宣传无一不是如此。他们的目的是要确保小鲜肉所扮演的角色受粉丝的喜爱。我们创作角色和剧情的目的不再是为了故事本身，而是为了取悦那些愿意买账的年轻粉丝们。 The market is and perhaps will always be profit driven, so this model has created a nightmare for the industry. As long as they can guarantee a return on the financial backer"s investment, they will prevail. 市场现在是、或许未来永远将是受利益驱动的，因此这种模式是整个行业的噩梦。只要能给投资者带来回报，他们就不会停下来。 In fact, this model has slowly bee the dominant model in China"s film production market, leaving little to no room for other more creative projects to survive. 事实上，这种模式已经渐渐成为中国电影市场的主导模式了，使得其他更有创意的项目在夹缝中苦苦挣扎。 This environment creates great difficulties for people who try to do something original. It is hard enough to try to be creative and generate something from nothing. Now, the entire industry is only interested in finding "already famous IPs" to use in their next venture, which means there is much less money going to support original scripts and productions. 这种环境给那些想要做原创内容的人带来了巨大困难。要创新、从无到有本就很困难了，而现在整个行业只对“知名IP”作感兴趣，这意味着支持原创剧本和制片的资金就更少了。 It is a good thing that the ratings for these kinds of TV dramas are starting to fall. It will give the market, the investors, and the audience more opportunities to explore more diverse entertainment products. 如果这种类型的电视剧收视率能够下降，那将是一件好事。那将使得整个市场、投资人、以及观众有更多的机会探索更多元化的娱乐产品。 After all, people want to watch a good story, not just a pretty face. 毕竟人们想要看的是一个好看的故事，而不是只是一张好看的脸。

营业利润=营业收入-营业成本-营业税金及附加-销售费用-管理费用-财务费用-资产减值损失+公允价值变动损益（-公允价值变动损失）+投资收益（-投资损失）。净利润=利润总额—所得税费用。

interest 一般是指资本的回报吧。profIT一般是企业的利润。revenue收益，用地更加广泛，。。此外income（主营业务收入） earing（赚钱，毛收入）

改了一下，缺少一个类MaxHeap和函数Knapsack，整个代码还是无法通过编译，不过应该没有其他错误了。#include <iostream> using namespace std; template<class Typew,class Typep>class Knap;template<class Typew,class Typep>Typep Knapsack(Typep*,Typew*, Typew, int, int*);class Object { friend int Knapsack<int,int>(int*, int*, int, int, int*); friend struct compValue; friend struct comp; public: int operator <= (Object a) const { return (d >= a.d); } private: int ID; double d;//单位重量的价值 }; template<class Typew,class Typep> class bbnode { friend class Knap<int,int>; friend int Knapsack<int,int>(int*, int*, int, int, int*);private: bbnode* parent; bool LChild; }; template<class Typew,class Typep>class HeapNode { friend class Knap<Typew,Typep>; public: operator Typep()const{return uprofit;}private: Typep uprofit,//价值上界 profit;//相应的价值 Typew weight;//结点相应的重量 int level;//活结点在子集树中所处的层次 bbnode<Typew,Typep>* ptr;//指向活结点在自己数中相应结点的指针}; template<class Typew,class Typep> class Knap { friend Typep Knapsack<Typew,Typep>(Typep*,Typew*, Typew, int, int*); public: int MaxKnapsack(); private: MaxHeap<HeapNode<Typew,Typep> >*H; Typep Bound(int i); void AddLiveNode(Typep up, Typep cp, Typew cw, bool ch, int level); bbnode<Typew,Typep> *E;//指向扩展结点的指针 Typew c;//背包的容量 int n;//物品的数目 Typew *w;//重量数组 Typep *p;//价值数组 Typew cw;//当前装包容量 Typep cp;//当前已获得的价值 int *bestx;//最优解 }; //计算结点所相应价值的上界template<class Typew,class Typep>Typep Knap<Typew,Typep>::Bound(int i) { Typew cleft = c - cw;//剩余容量 Typep b = cp; //b是价值上界，初始值为已经得到的价值 while (i <= n && w[i] <= cleft) { cleft -= w[i]; b += p[i]; i++; } if (i <= n) b += p[i] / w[i] * cleft; return b; } //将一个新的活结点插入到子集树和优先队列中 template<class Typew,class Typep>void Knap<Typew,Typep>::AddLiveNode(Typep up, Typep cp, Typew cw, bool ch, int level) { bbnode<Typew,Typep> *b = new bbnode<Typew,Typep>; b->parent = E; b->LChild = ch; HeapNode<Typew,Typep> N; N.uprofit = up; N.profit = cp; N.weight = cw; N.level = level; N.ptr = b; H->Insert(N); } int main() { int w[17] = { 0, 2, 3, 4, 7, 3, 2, 6, 3, 4, 5, 4, 3, 6, 2, 1, 1}; int p[17] = { 0, 1, 2, 5, 12, 4, 4, 5, 4, 7, 12, 6, 2, 7, 8, 1, 1 }; int c = 12; int n = 16; int *a = new int[17]; int maxp = Knapsack(p, w, c, n, a); cout << "最佳方案为: " << endl; for (int i = 1; i < 17; ++i) { if (a[i]) cout << i << " :" << "重量= " << w[i] << ",价值=" << p[i] << endl; } cout << "最优值=：" << maxp << endl; return 0; }

U.S.UK中国B/S资产负债表-----------------------------------------------------------------Long-termassetsFixedassets非流动资产RealestateLandandbuildings投资性房地产Property,plantandequipmentTangiblefixedassets固定资产InventoriesStocks存货WorkinprocessWorkinprogress在制品ReceivablesDebtors应收项目AccountsreceivableTradedebtors应收账款DoubtfulaccountsBaddebt坏账AllowancefordoubtfulaccountsProvisionfordoubtfuldebts坏账准备TreasurystockOwnshares库存股Stockholder"sequityCapitalandreserves所有者权益CommonstockOrdinaryshares普通股PreferredstockPreferenceshare优先股AdditionalPaid-incapitalSharepremium资本公积RetainedearningsReserves未分配利润incomeProfitandlossaccount损益账户NotespayableDebentureloan票据应付Long-termliabilities长期借款Creditors:AmountsfallingdueaftermorethanoneyeaPayablesCreditors应付项目Currentliabilities短期借款Creditors:AmountsfallingduewithinoneyearAccountspayableTradecreditors应付账款P/L损益表----------------------------------------------------------------IncomestatementProfitandlossstatement损益表SalesTurnover收入ExpenseCharge费用InterestexpenseInterestpayable应付利息InterestincomeInterestreceived应收利息IncomeProfit利润Others-----------------------------------------------------------------StatementofcashflowCashflowstatement现金流量表LeverageGearing杠杆StockShare股票ResidualvalueScrapvalue剩余价值DecliningbalancemethodReducingbalancemethod余额递减法PaycheckPayslip工资支票CorporateCompany公司ConservatismPrudence保守主义参考文献:HervéStolwy/MichelLebas(2002)『CorporateFinancialReporting』,Thomson.唐国平(2007),『会计学原理』,上海财经大学出版。P.S.百度的答案提交不支持格式编辑，所以，无论如何也没有办法对齐文字。实在是不好意思！凑活着看一下咯~

代码如下，望采纳！#include<iostream>#include <vector>#include <algorithm>using namespace std;int main(){ int n; vector<int> x, y; int z[100]; int num = 0,num1 = 0; cout << "提示：输入的数组用空格间隔，回车结束输入！" << endl; cout << "请输入天数："<< endl; cin >> n; cout << "请输入每天的收入："<< endl; while (cin >> num) { x.push_back(num); // 遇到回车符退出 if ( " " == cin.get()) break; } cout << "请输入每天的支出："<< endl; while (cin >> num1) { y.push_back(num1); // 遇到回车符退出 if ( " " == cin.get()) break; } for(int i = 0; i < n; i++) z[i] = x[i] - y[i]; //计算利润 sort(z, z + n); cout <<"结果:" <<endl; int i,j,count = 0; for (i = 0;i<n; i=j) { for (j=i;j<n;j++) { if (z[i]==z[j]) { count++; if (j == n-1) { cout<<z[i]<<" "<<count <<endl; } } else { cout<< z[i] <<" "<<count <<endl; count = 0; break; } } } system("pause"); return 0;}结果如下：

d

1. Tell Me About Yourself 跟我介绍一下你自己 2. Education Background 教育背景 3. Reasons for Applying 申请原因 4. Researching Company/Position 调查公司/职位 5. True Desire 真实心愿 6. Work Experience 工作经验 7. Your Future 未来 8. Qualifications 资质 9. Strengths 优势 10. Weaknesses 缺点 11. Motivation/Passion 动机与热情 12. Initiative 主动性 13. Achievements at Work 工作上的成就 14. Difficulty at Work 工作上的困难 15. Mistake at Work 工作上的失误 16. Boss"s Bad Idea 老板的糟糕想法 17. Extreme Questions 极端问题 18. Overcoming Conflict 解决纷争 19. Pressure 压力 20. How Would Others Describe You? 其他人会如何形容你 21. What If? 如果 22. Mentor 导师 23. Reasons for Leaving 离职的原因 24. Gap Between Work 暂离工作岗位 25. Work Travel/Relocation 出差/重新安置 26. Overtime 加班 27. Salary Expectations 预期薪酬 28. Where Else are You Interviewing? 你还有在哪里面试吗 29. End of an Interview 面试完毕 30. Getting the Office 收到录用函 跟我介绍一下你自己 Tell me about yourself 跟我介绍一下你自己 If an interviewer asks you to “Tell me about yourself”, an ideal answer will: 1) focus on what you can offer the employer, and 2) explain why you"re interested in the position. 如果面试官要求“请介绍一下你自己”，那么令人满意回答是： 1）重点说你能给雇主提供什么； 2）介绍为什么你对这份职位感兴趣 It"s very important to build rapport with your interviewer. Rapport is a friendly relationship. One easy thing to do is smile. A simple, friendly smile can help a lot. 跟你的面试官建立融洽的关系非常重要。这里的融洽就是一种友好的关系。最简单的实现方法是微笑。一个简单、友好的微笑会很有用。 1 eager 渴望，迫切希望 He is eager to drive his new car. 他迫不及待要开他的新车了。 2 knowledge 知识，学问，了解 He has some knowledge of cooking. 他懂一些烹饪。 3 skill 技巧，技能，本领 I was impressed with her skill at drawing. 她的绘画技巧给我留下了深刻印象。 4 I studied X in university 我在大学学X/我在大学的专业是X I studied engineering in university. 我在大学学的是工程。 5 consumer behavior 消费者行为 American and Chinese consumer behavior is very different. 美国和中国的消费者行为有很大的差异。 6 based on my coursework 根据我的专业 Based on my coursework, I"m looking for a job in marketing. 根据我的专业，我想找一份营销的工作。 7 apply for X 申请X I applied for a job. 我申请了一份工作 8 internship 实习 She got an unpaid summer internship at a law firm. 她暑假在一家律师事务所得到了一份无薪的实习工作。 9 third-tier city 三线城市 Third-tier cities may not be as Beijing and Shanghai, but they are still important. 虽不像北京或上海，三线城市还是很重要的。 10 able to do X 可以做X/有能力做X I am able to learn quickly. 我学东西很快。 11 drive 主导 I drive the research on my team. 我主导团队的研究。 12 adoption of 接受 The adoption of local customs is important when visiting another country. 在国外旅游时，适应当地的风俗习惯很重要。 Shaking Hands 握手 Shaking hands is important when greeting people. The right handshake shows you are confident. A weak handshake can give a bad impression. Make sure your handshake is firm, but gentle. Don"t crush the other person"s hand, but don"t have a weak handshake either. 与人打招呼的时候，握手是非常重要的。恰当的握手方式会显出你的自信，软弱无力的握手会给人一种不好的印象。握手的时候要坚定而轻柔：不要用力捏对方的手，也不要太绵软无力。 Eye Contact 眼神交流 Eye contact is important. Maintain eye contact when you speak to your interviewer. This will show you are confident and can be trusted. However, don"t stare at your interviewer. Take short breaks in eye contact when you pause to think about your answer. Then reconnect eye contact as you being to speak again. 眼神的接触很重要。但给你跟面试官说话时，应当保持眼神的接触。这样可以展现出你的自信，让对方觉得你是个值得信任的人。但是不要一直盯着面试官，当你停下来思考答案时，可以短暂地转移视线，重新开始说话时再继续与对方眼神交流。 1 goal-driven 目标明确的，以目标为导向的 Goals motivate me. I"m goal-driven. 目标能激发我的积极性。我是个以目标为导向的人。 2 solution 解决方法/方案 I found a solution to the business problem. 我找到了解决该业务问题的方法。 3 beat a target / beat targets 完成目标 I beat my sales target by 10 percent. 我超额10%完成目标。 4 thrive 旺盛、兴隆；成功 The tree thrived in the sunshine. 树在阳光下茁壮成长。 5 fast-paced 快节奏的，快速的 Shanghai is a fast-paced city. 上海是一座快节奏的城市。 6 high-pressure 高压 His sales job was high-pressure and very stressful. 销售工作使他压力很大。 7 apply X to Y 把X应用到Y I apply my experience to my job every day. 我在工作中每天都要用到过往的经验。 8 fast-moving 快节奏的 New York is a fast-moving city. 纽约是一座快节奏的城市 What"s their name? 他们叫什么 It"s important to remember your interviewer"s name. When you first meet somebody, imagine their name written across their forehead. 记住面试官的名字非常重要。当你第一次见一个人的时候，可以试着在脑海中把对方的名字写在他们的额头上。 貌似在之前的面试经历中，我没遇到过主动介绍自己全名的HR或者面试官，基本能有个姓氏，然后加个称呼或职位，比如李经理、王总、黄小姐就差不多了，大部分的面试官甚至不知道叫啥，只说自己是某某公司的HR或者部门负责人，负责面试的，这样。 Small Talk 闲聊 If you write your interests on your resume, be prepared for small talk about them. If you list “badminton” as a hobby, your interviewer may start by saying “I see you"re interested in badminton.” Be ready to share a story about your interests. 如果你在简历上写了兴趣爱好，最好准备一段简短的话来介绍它们。比如你列举了“羽毛球”作为自己的业余爱好，面试官也许会以“我看见你对羽毛球很感兴趣”这样的橘子来做开场白，要准备好给对方讲个关于这个爱好的故事。 一般是特长类的才会问，比如什么舞蹈、钢琴、唱歌之类的，可能是为了公司年会表演想得远一点。能过是加分项，不能过有没有都没那么重要。HR除非不忙不会对这个问特别多。 Business Card 名片 Get your interviewer"s business card. This will help you remember his/her name. Also, after the interview, following up with your hiring manager is important. By having your interviewer"s card, you can send a thank-you note and check in about the recruitment process. 记得找你的面试官要名片，这会帮助你记得他/她的名字。另外，面试结束后跟招聘经理保持联系也十分重要。拿到名片后你就可以发感谢信，也能及时了解招聘进程。 放到现在，可能是要加个微信？ 1 I"ve spent the last X years developing my skills as a Y. 在过去的X年中，我不断提高自己作为一名Y的技能。 I"ve spent the last three years developing my skills as a salesperson. 在过去的的三年里，我不断提高自己作为一名销售人员的各项技能。 2 promote 升职 I was promoted to sales manager. 我升职做了销售经理 3 This position excites me. 我对这个职位很感兴趣 Your company is growing quickly. So, this position excites me. 贵公司发展迅速，所以我对这个职位很感兴趣。 4 view X as Y 把X看作Y I view graduation as a step toward the future. 我把毕业看作未来的跳板。 教育背景 Recent Graduate 应届毕业生 If you"re currently in college or just graduated, your recruiter will want to know about your attitude toward work. Before your interview, think about how you can demonstrate the hard work you did in university. 如果你即将毕业或者刚刚毕业，招聘人员就会想要知道你对待工作的态度。在面试之前，想想如何才能证明你在大学中的努力。 1 diploma 学位 I received my diploma at graduation. 我毕业的时候拿到了毕业证书。 2 X is a rewarding experience X的经历使我受益匪浅 Teaching children is a rewarding experience. 教小孩的经历使我受益匪浅。 3 X push(ed/es) me X促使我/推动我/激励我 Challenges push me to work harder. 挑战使我更加努力。 4 not only X but also Y 不仅X而且Y Fruits are not only sweet, but also healthy. 水果不仅甜，也很健康。 Your College Experience 你大学时期的经历 If you"re about to graduate university or recently graduated, your recruiter will understand that you may have limited work experience. It"s important for you to tell the interviewer how your studies have prepared you to become a working professional. 如果即将毕业，你的面试官将会明白你的工作经验十分有限。那么告诉他，你的学习经历已经为你成为一个专业人士做好了准备，这一点很重要。 1 college experience 大学经历 Having many roommates is part of the college experience. 有许多的室友也是我的大学经历之一。 2 not so much X as Y 与其说X，不如说Y I"m not so much angry as I am disappointed. 与其说我愤怒，不如说我失望。 3 degree 学位 I have a degree in chemistry. 我有化学专业的学位证。 4 soft skill 软实力 Communication skills are an important soft skill. 沟通是一种非常重要的软实力 Unrelated Degree 与应聘职位不相关的职位 If you"re applying for a job that"s seemingly unrelated to your major, you may have to explain why to your interviewer. Make sure you have a good reason. For example, you might have recently discovered that you have passion for a career that"s unrelated to your major. 如果你申请的职位看似与你的专业无关，你可能要向面试官解释这一点。要确保你对此有合理的解释。例如，你可能最近发现自己对一项和专业无关的事业很有热情。 1 connection between X and Y X与Y的联系 There is a connection between strategy and profits. 策略与利润是彼此联系的。 2 commerce 商业 The new train system will help commerce. 新的铁路系统将带动商业发展。 3 develop strategies for X 为X开发方案 The team develops strategies for increasing profit. 这个团队为增加利润而开发方案。 4 strategy 策略 We need a new marketing strategy. 我们需要新的营销策略。 5 revenue 收入 Revenue increased 10 percent this year. 今年收入提高了10%。 6 have a passion for X 热衷于X I love education and have a passion for teaching. 我热爱教育，热衷于教学。 7 critical thinking 批判思维 Critical thinking is important for finding effective solutions. 批判思维对找到有效的解决办法非常重要。 申请原因 Reasons for Applying 申请原因 When a recruiter asks you, “Why do you want to join ou company”, she"s asking for two important reasons: 1) Why are you interested in the organization, and 2) Why are you interested in the job? 当招聘人员问你“你为什么想要加入我们公司”的时候，她问这个问题的原因有两点： 1. 你为什么对这个公司感兴趣； 2. 你为什么对这份工作感兴趣。 1 both X and Y X和Y I like both coffee and tea. 我喜欢茶和咖啡。 2 values 价值观 My parents and I have similar values. 我的父母和我的价值观相似。 3 merge 并购，合并 Company A plans to merge with Company B. A公司计划并购B公司。 4 skill set 技能组合 Clear communication and critical thinking are part of my skill set. 良好的沟通能力以及批判性思维是我能力的一部分。 5 contribute 贡献出，有助于 She is very helpful and contributes good work to the team. 她工作突出，带动了整个团队的进步。 Reasons for Joining 加入的理由 There are many reasons why you might interested in working at a company. Some reasons might be: reputation of the company, reputation of key leaders, company values, company"s market position, company"s success, and/or admiration of company"s products or services. 你喜欢在一个公司工作的原因会有许多，这些原因可能会是：企业声望、主要领导人的名望、企业的价值观、企业的市场地位、企业的成功，以及对于企业产品或者服务的崇敬。 1 I recently read an article in X 我最近在X上读了一篇文章 I recently read an article in TIME magazine. 最近我在时代杂志上读了一篇文章。 2 renewed 更新的，重建的，精神充沛 He felt renewed after a good night"s sleep. 他昨晚睡了一个好觉，感到精力充沛。 3 innovation 创新 Innovation is important for new technologies. 创新对于科技的发展非常重要。 4 I am proud of 我对...感到自豪 I am proud of my success. 我对自己的成功感到骄傲。 5 approach to ...的方法 The two companies" approach to business is very divergent. 这两家公司的运营方式大相径庭。 6 lead 领导，带领 I lead the design team. 我领导设计团队。 What Interested You? 对什么感兴趣？ An ideal answer to “Why are you interested in this job” would include why you were attracted to the position and also how you can succeed at the job. 如何回答“你为什么对这份工作感兴趣？”这个问题？完美的答案应该包括“你为什么会被这个职位吸引”，以及“你会如何做好这份工作”。 1 proven 被证实的，毫无疑问的 He is a proven talent. 他毫无疑问是个天才。 2 track record 过去的成绩/成就 He has a track record of success. 他过去有过成功的经历。 3 match 相配 Jack and Jill are a good match for each other. 杰克和吉尔很相配。 4 enable X to Y 使X可以Y My boss enables me to succeed at work. 因为我的老板，我才可以在工作上取得成功。 5 This role excites me because X 这个职务让我兴奋，因为X This role excites me because it is a big challenge. 这个职位让我很兴奋，因为它是一个很大的挑战。 6 high-pressure 高压 The gaokao is a a high-pressure exam. 高考是一个高压考试。 7 deliver

retained earning 留存利润；未分配利润 留存利润是指企业生产经营所获得的，留存在企业尚未以股利形式分配给股东的利润。留存利润是企业历年累积起来的，故又称累积资本。 未分配利润是企业未作分配的利润。它在以后年度可继续进行分配，在未进行分配之前，属于所有者权益的组成部分。从数量上来看，未分配利润是期初未分配利润加上本期实现的净利润，减去提取的各种盈余公积和分出的利润后的余额。

【答案】：利润分享计划是指一种能够让雇员来分享企业利润的计划。它有助于提高雇员的归属感、参与性以及合作意识，同时可能还有助于降低雇员的流动率，鼓励雇员注意节俭。利润分享计划有三种形式：一是现金分享计划，即每隔一段时间，企业就把一定比例(通常为15%～20%)的利润分配给雇员。二是林肯电气公司激励体系，它则是一种较为复杂的利润分享计划，在这种计划的设计中，雇员们在一种有保证的计件工资的基础上工作，然后公司再根据雇员的个人绩效评价结果，每年把公司的年度总利润(扣除税金、6%的股息以及投资基金之后)在雇员们之间进行分配。三是延期利润分享计划，即在一个信托机构的监管之下，企业按一个预定的比例把一部分利润存入每一位雇员的个人账户。这种计划使得雇员可以享受税收优惠。

3. The object of profit. Alibaba will be positioned to profit target of a large number of small and medium-sized domestic For multinational companies to enter the Chinese market. This is because the Chinese e-commerce development in the United States has a different background. Mature market economy at the United States, the various sectors are the top three companies hold the vast majority of markets and resources, are basically all the e-commerce services for these large companies. However, 99% of Chinese enterprises are SMEs, and the United States a very different market environment, which determines the development of Chinese e-commerce on small and medium enterprises should not be ignored. Therefore, Alibaba was founded at the time set for their mission is "to help small and medium-sized success." At the same time, based on the trend of globalization of trade, Alibaba is not only put the eyes of betting profits at home, but also into the promising Chinese market, multinational corporations, whose goal is to help Chinese enterprises to export and to help foreign enterprises to enter China. Practice over the past few years shows that the domestic pay-Members Alibaba profits constitute the main body of the object, and the International Members pay the actual creation of the majority of its revenue (as shown in table 2). 41 profit barrier. Recalling the history of Alibaba, from the start in 1999 since the Chinese e-commerce can survive the winter, not only did not like was a flash in the pan, like many well-known website, but gradually grow to become the domestic leader in B2B, this is not accidental, but there is much to explore the experience is worth studying. First of all, has a pragmatic philosophy and accurate market positioning. Fanatical pursuit of e-commerce at the domestic period, Alibaba is one of the attractions start to avoid the trap of technology-driven, but guided by the market, established a step-by-step and gradually extended their business model. It can assess the situation and recognize the urgent need to dredge the early domestic e-commerce information flow, not with the full demand for online transactions and conditions of the situation, will be planning their own development paths for information flows from the hands of the accumulation of resources to clients, bypassing the logistics (their weaknesses ), looking to see cash flow, at the right time to intervene in the payment aspect, in the implementation process acutely capture new revenue opportunities, expanding the scope of business. It is based on accurate market positioning, practical transportation to do, Alibaba rapidly expanded its customer base, profitable business for the future lay a good foundation. Secondly, the appropriate user positioning. Alibaba did not blindly to their own source of profits located in the vast network audience, but rather focus on the domestic small and medium-sized and large number of people wishing to enter the Chinese market, foreign companies. According to the characteristics of weak small and medium-sized funds, Alibaba Member access low threshold in order to attract companies for free membership registration, free information platform for browsing and released, it attracted a large number of small and medium-sized register log in, at just a few years time Members within their enterprises reached more than 300 million, and to 6 every day, more than 000 new users increasing at a rate of. These enterprises also brought a stream of information flow and substantial business opportunities and expanding Alibaba"s online trading platform. According to statistics, the Alibaba page views per month over 4, 500 million, there is trade information library, information business opportunities category Tatsu 500,000, trade information every day add more than 3, 000 per month has more than 300,000 consultation disk, the average of each trade will be four information feedback. In this way, Alibaba prompt access to a huge customer base, and accumulated many years of strong customer service capabilities, forming a peer leader in the competitive advantage. Third, at the time is ripe, the gradual formation of the organic integration of the functional chain of contact. According to "market, payment, credit and search e-commerce are the four basic" this recognition, Alibaba to build an information platform and through the search engine to obtain commercial information, through the trading platform to communicate to negotiate, through the "Home" Learn opponents credibility, through the payment of the completion of secure payment Bao organic continuum, these features promote each other and complement each other, established Alibaba significant competitive advantage.

marginKK: []DJ: []n.[C]1. 边,边沿,边缘We came to the margin of the wood.我们来到树林的边缘。2. 页边空白;栏外He made some notes in the margin.他在页边空白处做笔记。3. 极限,限度They were an old couple living on the margin of respectability.他们是一对老夫妻,过着几乎是不太体面的日子。4. (时间,花费上保留的)余地,余裕We allowed a margin of twenty minutes in case the bus was late.我们预留二十分钟宽裕时间,以防汽车晚点。5. 差数;幅度He passed the exam by a narrow margin.他勉强通过考试。6. 利润;赚头This price will allow a good margin of profit.这一价格可获厚利。7. 保证金,定金The reserve board raised margins from 50 to 60 percent.联邦储备银行董事会将定金从百分之五十提高到百分之六十。vt.1. 加边于;成为...的边The shore was margined with foam.岸边都是泡沫。2. 加旁注于Every page was margined with comments.每页的页边上都加了评注。3. 【商】为...付保证金profitKK: []DJ: []n.1. 利润,盈利;收益,红利[C][U]He made a profit of fifty thousand US dollars on his house.他卖掉房子获利五万美元。2. 利益,益处;得益[U]We gained a lot of profit from your advice.我们从你的建议中获益匪浅。vt.1. 有益于Telling lies won"t profit you.撒谎对你无益。vi.1. 有益,有利2. 得益,获益[(+by/from)]He learned to profit by his mistakes.他学会了从自己的错误中获益。We profit from the work of the specialist.我们从专家的工作中得到益处。

F7(Financial Reporting)是一门重点突出的课程，要求大家理解会计准则要求，学会编制财务报表。考试中，尤其是Section B题型相对固定，和报表编制相关的题目分值占比接近50%，所以掌握如何编制单独报表（SOFP、SOPL&OCI、SOCIE & SOCF）以及合并报表（CSOFP、CSOPL&OCI）对于通过考试非常重要。考试包括两个部分：Section A包括20道选择题，每个2分，共计40分，范围是整个syllabus，想要这部分分数不低，一定要对会计准则的要求很熟悉；Section B考察三道大题（共60分），两题15分最后一题30分，合并报表和单独报表的编制会占据两个题目（15分+30分），剩下一个15分题目从近年来的考试来看容易考核财务报表分析。Consolidated FS当Parent company购买了Subsidiary大于50%以上的股份时，我们认为Parent和Subsidiary形成了Group，这时从经济实质上来考虑，Subsidiary就像是Parent的一个部门一样，所以有了编制合并报表的需求。首先大家得铭记编制合并报表时，我们假设Parent和Subsidiary是一家人，所以它们彼此之间的“事儿”（transactions）是不会出现在最后编制的合并报表中的，合并报表列示的是这一家子对外的情况。合并报表要求大家掌握的是两张报表的编制: 合并资产负债表（CSOFP）以及合并利润表（CSOPL&OCI）。遇到合并的题目，首先第一步（W1）先列明Group Structure，两个目的，确定share percentage以及post-acquisition period。编制CSOFP时，在这张合并报表中会出现两个特殊的item：Goodwill（一般列示在Non-current asset中）以及NCI（列示在Equity）。大家可以通过5-step workings来确定它们的金额。W2（Subsidiary"s netassets）体现购买日Acq. date到报告日Rep. date之间子公司净资产的变化，注意高频出现的影响因素：购买日的FV adjustment；报告日此前的FV adj 造成的后续FV depn adj.; 购买日后内部交易形成的PURP（S=seller）。W3（Goodwill）计算列示在Non-current asset中的GW，注意对价是否已记账（whether or not recorded），对价支付形式：share exchange确定FV用parent"s share price，deferred consideration用cost of capital折现，后续charge finance cost（影响W5的RE）；购买日NCI价值确定，fair value model 可能用subsidiary"sshare price确定；后续发生impairment减掉。W4（NCI）计算列示在equity的NCI，post-acquisition reserve从W2计算得来，如果用FV model确认的NCI，还要减去Goodwill impairment中承担的份额。W5（Group"s Retained earnings）包括Parent的RE以及S post-acquisitionreserve中享有的份额，减去购买日后内部交易形成的PURP（P=seller）和goodwill减值；注意未记账的交易对parent RE的影响。编制合并利润表（CSOPL）时，一般post-acquisition的期间不会是一整个会计年度，通常是几个月，所以首先Subsidiary的income和expense都需要进行time-apportionment；其次再调整集团内部交易。常见的需要调整的内部交易如下图所示：最后得到的Consolidated profit for the year/Total Comprehensive Income for the year需要在NCI和parent"s shareholders 之间进行分配， Profit attributable to NCI根据subsidiary的本年利润进行调整。考察合并报表时，也有可能不是直接考完整的报表编制，requirement可能会问怎么计算Goodwill再让你prepare related extracts，熟悉考试题型，心中才能做到胸有成竹。Single-entity FS编制单独报表时，对会计准则的要求更高，所以大家要对课本前部分的会计准则有足够的了解。单独报表对大家的要求有四张报表: 资产负债表SOFP、利润表SOPL&OCI、所有者权益变动表SOCIE，以及现金流量表SOCF。首先报表的格式很重要（title & format）。考核编制SOFP和SOPL&OCI的常考事项及知识点包括：虽然课本中没有直接出现编制所有者权益变动表（SOCIE）的要求，但是在考试中SOCIE的编制也是比较容易出现的考点，所以大家也应该对表格格式非常熟悉。关于SOCIE常出现的考点如下表：除这三张报表之外，关于single-entity，我们还要求大家掌握怎么样编制现金流量表SOCF，但是自从2014年12月考试题型变化以来，SOCF单独出整个题目（15分）的情况还没出现过，但是有可能会在30分的大题中出一个requirement要求编制个别extracts，如果考核到SOCF，一般都会出和PPE相关的交易事项，学会使用T-account去倒挤出balancing figure。Interpretation of FSSection B中还有一个15分的题目近年很容易考财务报表分析（书本第二十章），关于这部分考题首先要读懂requirement，题目若出现assess/analyze financial performance and position，一般答案需要以report的形式呈现，report的基本格式包括：title（to whom: board of directors/bank /investors)、introduction、contents（performance/profitability、liquidity、gearing）& summary/conclusion；若题目要求comment，根据要求对应分析。分析时不要忘记everything has two sides，F7的财务报表分析并不需要套入过于复杂的模型或者进行特别深入的探讨，尽可能做到考虑交易的全面影响，对报表的哪些科目有影响，进而影响指标，再得出结论即可。

profit利润＝收入price sold-支出price bought＝2.89-2.88＝0.01

简单来说，margin是百分比，profit是绝对值。比如：收入是100， 成本是80，则毛利（gross profit）是20，扣除其他税费之后净利润（net profit）假设是10，那么毛利率（Gross profit margin）=20/100=20%，净利率（Net profit margin）=10/100=10%。以下是英文版详细解释：Margin is used to compare A relative to B, where A is part of B. Margin is usually stated as a percentage.Followings are two examples of margins:1. Gross profit margin = Gross profit / revenue;2. Net profit margin = Earning after tax / revenue;In accounting, a simple expression of a profit and loss statement is as follows:Revenue 1,000Cost of good sold -900Gross PROFIT 100Operating expenses -10other expenses -2tax -3net PROFIT after tax 85then, Gross profit MARGIN = 100/1000 = 10%.Net profit MARGIN = 85/1000 = 8.5%--------------PROFIT is a certain amount of benefit obtained from operations of a company or from trading activities. Different from a margin, profit is stated in a full monetary value. In the above example, the gross profit MARGIN is 10% but the Gross PROFIT is 100; and net profit MARGIN is 8.5% but the Net PROFIT after tax is 85.

accountingprofit和economicprofit的区别是：含义不同、计算方法不同、利益角度不同一、含义不同1、accountingProfits的含义是：会计利润，是指企业所有者在支付除资本以外的所有要素报酬之后剩下的利润。2、economicprofit的含义是：经济利润，是指厂商的收益与它的成本之差。二、计算方法不同1、accountingProfits（会计利润）是企业一段时期内收入、成本、费用即经营成果的综合反映，即：会计利润=收入-成本-期间费用(含：财务费用)。2、economicprofit（经济利润）是企业投资资本收益超过加权平均资金成本部分的价值，即：经济利润=收入-成本(含：投入资本成本)-期间费用，也可以理解为经济利润=会计利润-机会成本。三、利益角度不同1、accountingProfits（会计利润）是基于独资和合伙制企业组织形式而建立的，会计利润是站在企业所有者利益主体角度的经营成果指标。2、economicprofit（经济利润）是基于现代公司制企业组织形式而建立的，站在公司这个独立于债权人和投资者的“人格化”主体利益角度而产生的。拓展资料：利润（profit）是指企业在一定会计期间的经营成果。它包括收入减去费用后的净额、直接计入当期利润的利得和损失等。其中，直接计入当期利润的利得和损失是指应当计入当期损益，最终会引起所有者权益发生增减变动的，与所有者投入资本或者向所有者分配利润无关的利得或损失。并且利润是衡量企业优劣的一种重要标志，是评价企业管理层业绩的一项重要指标，也是投资者等财务报告使用者进行决策时的重要参考。利润按其构成的不同层次，可划分为：营业利润、利润总额和净利润。利润的计算公式为：利润=收入-成本-费用。利润的质量特征：（1）一定的赢利能力。它是企业一定时期的最终财务成果。（2）利润结构基本合理。利润是按配比性原则计量的，是一定时期的收入与费用相减的结果。（3）企业的利润具有较强的获取现金的能力。（4）影响利润的因素较复杂，利润的计算含有较大的主观判断成份，其结果可能因人而异，因此具有可操纵性。

奸商： profiteer；The Profiteer；Profiteers；commercial racketeer profiteer 英语词汇-财经类词汇（P2）-专业词汇 ...profitability 盈利能力profiteer 投机商人；奸商profiteering 牟取暴利；投机倒把 ...基于73个网页 - 搜索相关网页 The Profiteer 新GRE核心词汇（含光盘1张）——考研共济网专业书... ...Precious, The Principal Proctor 主学监普莱西斯 The Profiteer 奸商 The Environmentally Friendly Vehicle 环保车辆 ...基于35个网页 - 搜索相关网页 Profiteers (Vandals)意于毁坏或更改Web页面; 奸商 (Profiteers)意于利益，如控制 系统勒索或者窃取数据得利。基于5个网页 - 搜索相关网页 commercial racketeer 新闻报道词汇 ...commercial property 商业财产commercial racketeer 奸商commercial rate 贸易汇率 ...基于4个网页 - 搜索相关网页 -奸商:： fikomercisto fikomercisto 财经类英语词汇的翻译（七）_第7页-牛市网 - 证... ...profitability 盈利能力 profiteer 投机商人；奸商 profiteering 牟取暴利；投机倒把 ...基于1个网页 - 搜索相关网页 -奸商 奸商： Profitmacher (u.E.) (S) Profitmacher (u.E.) (S) Chinesisch - Deutsch W02rt... ... 奸妇 奸妇 = heimliche Geliebte (u.E.) (S) 奸商 奸商 = Profitmacher (u.E.) (S) 奸淫 奸淫 = Ehebruch (u.E.) (S) ...基于1个网页 - 搜索相关网页 -取缔奸商： suppress profiteering merchants suppress profiteering merchants 经贸词汇接龙 ...取帝暴利法令 anti pofiteering ordinance取缔奸商 suppress profiteering merchants取缔垄断 trust busting ...基于2个网页 - 搜索相关网页 -投机商，奸商： profiteer profiteer 那些出境率极高但是你绝对想不到怎么说的单词们。。。 ... Sag 萧条，下跌 Profiteer 投机商，奸商 Prime 银行贷款的最低利率 ...基于15个网页 - 搜索相关网页 -倒爷或奸商： profiteer profiteer 你认识多少＂人＂，你属于哪一类人？ 正方翻译论坛 ... ...drug trafficker 毒枭profiteer 倒爷或奸商fan 球迷歌迷影迷等 ...基于2个网页 - 搜索相关网页 -投机的奸商： Venture Profiteer Venture Profiteer 精华 0 ...Venture Capitalist 投机的资本家 Venture Profiteer 投机的奸商 Company Owner 公司业主 ...

我不知道，要的自己找啊，对不起啊.我QQ号：547423354。可以时时来骂我的.

economic profit =accounting profit-opportunity cost我不是很懂~ 这是没有把自己当人看时才出现的最常用的例子就是，你每天工资10块，你今天请假炒股票，投资100块，拿到120块。会计利润是20块。经济利润是10块。

normal profit=opportunity cost 但是括号里是咋回事，肯定错了。到底哪个是题目，括号里怎么来的？

有-连字符相当于形容词，非盈利的。例如，非盈利的组织，a non-profit organization

像你这样的问题是得不到好的回答的回答了都是很多无聊的要不就是想拿分的 你这100分是白出了说真的，我看到这么多内容我头就大了，也不知道你到底想从这段文字中得到什么东西还是其他？抱歉

因为即使他的利润为0，但是他的边际成本小于他的平均可变成本，从长远看来它还是有利可图的，所以厂商还是会继续生产的

首先，你要分清楚，partnership current account是属于Capital account 而capital account 是与asset 同liabilities的account不同的， 是credit side 是属于增加收入，而debit side是属于减少收入， 所以，由于interest of drawing 是partner 向公司借钱而要支付的利息， 因此它是partner 的支出，即是在debit side。 而Interst of Capital Salares Profit Shared(Ratio)他们全都是partner 的收入， 因此就是在current account的credit side。 而appropriation account的作用是在profit and loss account 中加减了partner 的影响到公司的profit or loss的account，因此，appropriation account是由 公司的角落出发的。好像是interest of drawing咁，因为是partner给公司的 费用，因此，在appropriation account里面，interest of drawing是add的。 Interest of capital其实可以说是公司俾返利息分配给各partner，但是 最正确的说法就是因为每一个partner的投入公司的capital的份量也不一样， 而他们的工作量有很大的机会是同等的，为了避免对投入多一点资金的 partner不公平，因此公司就会按照他们投入公司的capital的比例派发 interest of capital来补偿partner们，而由于interest of capital 是公司给 partner的补偿金，因此，在appropriation 里面，interest of capital是减的。 而salaries就是公司为了奖励partner负起了一些他指定工作以外的责任或工作， 而支付的特别薪水。因此在appropriation 里面，salaries是减的，因为是公司的支出。 其实在appropriation 里面，来来去去也是只有数个items，慢慢记清楚就没问题了。 其实partnership的profit and loss account 和balanca sheet是很简单的，做多点就 没问题了。 参考: 自己，account books

gross profit即毛利或者毛利率=sales-COGSsale=营业收入operating profit即营业利润=Gross Profit - Total operating expenses利润表的内容，下封年报，就一目了然了

sex drive性欲；性驱力；[生理] 性冲动profit-driven利润驱动；利益导向；获利导向

功利的英语utilitarian 形容词，功利utility 名词，功利如果通俗一点，可以说a profit-driven/money-driven man 一个很功利的人

Sex-Driven通俗说法：为性profit-driven利润驱动；利益导向；获利导向通俗说法：为钱

-driven 以……为导向的，受……驱动的, ……型的market-driven economyexam-driven learningprofit-driven commercial activities, etc.

21 B make money 赚钱，固定搭配 22 B invest in 投资 23 D 联系上下文，是巨大利益之意24 C so + adj/adv25 C 联系上下文，投资股票之意26 D be + adj responsible负责任的27 A 联系上下文，有关股份的28 B 倍数 + as + as 固定搭配 29 C push to descent 促使下降30 C the + n 联系上下文，应为一个开始

profit形容词是：Profitable。汉语释义：n.利润；收益；利益；赢利v.获益；得到好处；对…有用（或有益）网络盈利；益处；获利例句释义：1. You can improve your chances of profit by sensible planning.你可以通过合理计划来提高盈利的机会。2. The group had a net profit margin of 30% last year.去年，这个集团的纯利润率为30%。3. Shares slid 11p to 293p after brokers downgraded their profit estimates.股票经纪人降低了他们的利润预期之后，股价下跌了11便士至293便士。4. They are set to make a big fat profit.他们下定决心要大赚一笔。英语中形容词词缀：-ful，-less，-ing，-ed，-ous，-able，-ible，-ive，-y，-ic，-ical，-al，-ial，-ary，-ory，-ant，-ent，-ish等。

AIC CORPORATION BERHADCONSOLIDATED INCOME STATEMENT FOR THE PERIOD / YEAR ENDED31 DECEMBER 2005AIC 2005年度损益表Revenue 营业收入Cost of sales销售成本Gross profit 利润总额(毛利润)Operating expenses营业费用Other operating income营业外收入Profit / (Loss) from operations营业利润(亏损)Interest income利息收入Finance costs财务费用Share of profits in associates分配利润Profit / (Loss) before taxation税前利润Tax expense - Coy & sub- Associate应交税费Profit after taxation before MIMinority Interest少数股权Profit after tax & MIUnappropraited profit b/fDividendReversal of negative goodwillRealisation of revaluation reserveUnappropriated profit c/f 未分配利润

Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss)加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)加：投资收益（亏损以“—”填列） Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以“—”填列） Profit before Tax减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以“—”填列） Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners" distribution减：应付优先股股利 Less: Appropriation of preference share"s dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share"s dividend转作资本（或股本）的普通股股利 Transfer from ordinary share"s dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1． 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments2． 自然灾害发生损失 Losses from natural disaster3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates5． 债务重组损失 Losses from debt restructuring

U.S.UK国B/S资产负债表-----------------------------------------------------------------Long-termassetsFixedassets非流动资产RealestateLandandbuildings投资性房地产Property,plantandequipmentTangiblefixedassets固定资产InventoriesStocks存货WorkinprocessWorkinprogress制品ReceivablesDebtors应收项目AccountsreceivableTradedebtors应收账款DoubtfulaccountsBaddebt坏账AllowancefordoubtfulaccountsProvisionfordoubtfuldebts坏账准备TreasurystockOwnshares库存股Stockholder"sequityCapitalandreserves所有者权益CommonstockOrdinaryshares普通股PreferredstockPreferenceshare优先股AdditionalPaid-incapitalSharepremium资本公积RetainedearningsReserves未分配利润incomeProfitandlossaccount损益账户NotespayableDebentureloan票据应付Long-termliabilities长期借款Creditors:AmountsfallingdueaftermorethanoneyeaPayablesCreditors应付项目Currentliabilities短期借款Creditors:AmountsfallingduewithinoneyearAccountspayableTradecreditors应付账款P/L损益表----------------------------------------------------------------IncomestatementProfitandlossstatement损益表SalesTurnover收入ExpenseCharge费用InterestexpenseInterestpayable应付利息InterestincomeInterestreceived应收利息IncomeProfit利润Others-----------------------------------------------------------------StatementofcashflowCashflowstatement现金流量表LeverageGearing杠杆StockShare股票ResidualvalueScrapvalue剩余价值DecliningbalancemethodReducingbalancemethod余额递减法PaycheckPayslip工资支票CorporateCompany公司ConservatismPrudence保守主义参考文献:HervéStolwy/MichelLebas(2002)『CorporateFinancialReporting』,Thomson.唐国平(2007),『会计学原理』,上海财经大学出版P.S.百度答案提交支持格式编辑所无论何也没有办法对齐文字实好意思凑活着看下咯~

margin是百分比，profit是绝对值。profit通常指公司的营业利润。margin一般指产品的利润。比如：收入是100， 成本是80，则毛利（gross profit）是20，扣除其他税费之后净利润（net profit）假设是10，那么毛利率（Gross profit margin）=20/100=20%，净利率（Net profit margin）=10/100=10%。mark-up 一般是以成本为基数的。如20%的mark-up就是成本*20%margin相当于毛利的概念，是收入-成本profit一般用来指净利润，是扣除期间费用等后的金额。

简单来说，margin是百分比，profit是绝对值。比如：收入是100， 成本是80，则毛利（gross profit）是20，扣除其他税费之后净利润（net profit）假设是10，那么毛利率（Gross profit margin）=20/100=20%，净利率（Net profit margin）=10/100=10%。以下是英文版详细解释：Margin is used to compare A relative to B, where A is part of B. Margin is usually stated as a percentage.Followings are two examples of margins:1. Gross profit margin = Gross profit / revenue;2. Net profit margin = Earning after tax / revenue;In accounting, a simple expression of a profit and loss statement is as follows:Revenue 1,000Cost of good sold -900Gross PROFIT 100Operating expenses -10other expenses -2tax -3net PROFIT after tax 85then, Gross profit MARGIN = 100/1000 = 10%.Net profit MARGIN = 85/1000 = 8.5%--------------PROFIT is a certain amount of benefit obtained from operations of a company or from trading activities. Different from a margin, profit is stated in a full monetary value. In the above example, the gross profit MARGIN is 10% but the Gross PROFIT is 100; and net profit MARGIN is 8.5% but the Net PROFIT after tax is 85.

简单来说，margin是百分比，profit是绝对值。比如：收入是100， 成本是80，则毛利（gross profit）是20，扣除其他税费之后净利润（net profit）假设是10，那么毛利率（Gross profit margin）=20/100=20%，净利率（Net profit margin）=10/100=10%。以下是英文版详细解释：Margin is used to compare A relative to B, where A is part of B. Margin is usually stated as a percentage.Followings are two examples of margins:1. Gross profit margin = Gross profit / revenue;2. Net profit margin = Earning after tax / revenue;In accounting, a simple expression of a profit and loss statement is as follows:Revenue 1,000Cost of good sold -900Gross PROFIT 100Operating expenses -10other expenses -2tax -3net PROFIT after tax 85then, Gross profit MARGIN = 100/1000 = 10%.Net profit MARGIN = 85/1000 = 8.5%--------------PROFIT is a certain amount of benefit obtained from operations of a company or from trading activities. Different from a margin, profit is stated in a full monetary value. In the above example, the gross profit MARGIN is 10% but the Gross PROFIT is 100; and net profit MARGIN is 8.5% but the Net PROFIT after tax is 85.

Non-Profit Organization非营利组织Probing into the Essence of Non-Profit Organization& A Case Study on the Industrial Association非营利组织性质探讨&以行业协会为例的研究

利润 = 收盘(截数)资本 + (任何)支取的 - (新)引进资本 - 开始时资本如果你能想象它是你连续两个月的银行账户收支，那么会很清楚的。利润(所得利息) = 本月底结余(收盘资本) -上月底余额(开始资本) - 月内所存入的钱(资本引进) + 提款(已经支取出来花的)。

营业利润~~~~~~~~~~~~~

区分两个概念，经济利润economic profit，和会计利润accounting profit。Economic profit是用企业总收益扣除全部机会成本，包括显性成本explicit costs（指企业投入生产的直接费用支出）和隐性成本implicit costs（指不需要费用支出的成本）。在计算Accounting profit时，通常忽略掉隐性成本。更直观一点，就是：Accounting

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