report COVER
姜逸磊 “第一网红”papi酱的中场战事
其四，要能“造”热点。papi 酱自己不会盲
目跟风追热点，也不鼓励 papitube 的其他创作者
这样做。“热点这个东西，来得快去得也快。等你
把视频拍好打算去追的时候，热点说不定已经过
papi酱 发展历程
去了。”papi 酱用行动证实了自己的想法。 春节前，大家的朋友圈被一张张 18 岁旧照刷
屏了。据称，这个创作的最初源头就来自于 papi
papi 酱从前对自己的职业规划是教师。当了 老板后，她不愿自己和员工间有上下级的界限， 她在公司充当着“妈妈”的角色。霍泥芳告诉创 业邦（微信搜索 ：ichuangyebang），大家拍片子到 很晚的时候，papi 酱总是号召大家点外卖的那个， 进公司最早的员工长胖了 30 多斤。
形成方法论 如果说 2014 年是短视频元年，近两年短视频
创作者遍地开花的现象则说明短视频行业走到了 中场。这个阶段，用户对于视频的质量要求越来 越高，创作者们除了要拍出高质量的作品，还要 寻求让自己活下去的变现之路。
作为“第一网红”，爆款方法论是 papi 酱常 被问到的问题。作为标杆，业内格外关注“起风” 后的 papi 酱怎么“跑”。而采访中她也坦言 ：“做 内容是有方法论的。”
之一是创作者本人是否具备“网感”。当创业邦
（ 微 信 搜 索 ：ichuangyebang） 问 到 papi 酱 是 否
也在意这一点时，她回应说 ：“‘网感’这个东
西很抽象，不具备统一性。你认为很好笑的点，
别人不一定觉得有趣。我认为每个人对于‘网感’
的（判断）标准都不一样，因此不会太在意这
个东西。”
除 了 在 事 业 上 作 了 更 多 的 尝 试， 在 生 活 上 papi 酱也有一大改变，那就是出现在公司的次数 多了。以前爱宅在家的 papi 酱现在没事就在公司 的会议室待着，为此，杨铭甚至发出了“你怎么 又来了”的感慨。
新闻英语常用词汇与表达(完全整理)
accredited journalist 特派记者accurate journalism 精确新闻学actuality 现场报道ad 广告adlib 即兴报道adman 广告商agony column 启事广告栏air 广播airdate 广播时间airing 正在播送airplay 电台唱片播送airspace 广告时间affair 绯闻anaglyph 彩色立体画anchor 新闻节目主持人anchor booth 播音室anecdotal lead 轶事性导语annals 编年史announcement 启事，简讯announcer 播音员announcer studio 播音室anonymous source 匿名消息来源ANSE 美国报纸主编协会apocryphal story 假新闻appropriateness 适宜性art 插图（总称）assistant editor 助理编辑associate editor 副编辑assignment 采写任务attribution 消息来源audience 受众audience survey 受众调查authoritative source 权威消息人士back alley news 小道消息back cover 杂志封底backgrounder 背景介绍back number/issue 过期报刊backup 后备记者bank/basement 副标题banner 通栏标题blanker head 通栏标题beat 采写范围beat reporter 分类专访记者big media 大媒介billboard 节目前插播bimonthly 双月刊bite 讲话录音biweekly 双周刊blackout 镜头隐去blacksmith 平庸记者blank 开天窗bleed 出血版（印至边沿）blowup 放大照片blue-pencil 改稿blurb 吹嘘性短文或广告board of editors 编委会body 正文boil 压缩篇幅boilerplate 补白新闻（硬凑内容）boldface 黑粗体字book page/review 书评bottom line 报刊印数bottom strip 沉底通栏box 花边新闻briefing 新闻发布会，吹风会bright 短趣文broadsheet 大开版报纸budget 当日要闻bureau 新闻办事处bulletin 新闻简报byline 署名文章call-in 受众来电节目camera crew 摄制组cameraman 摄影师candid 快照canned copy 同时被多家报纸发表的稿件canon of journalism 记者信条caps 大写字母caption 图片说明caricature/cartoon 漫画carry 刊登catch line 醒目标题catch penny 耸动性文章censor 审查centred head 中心式标题chart 每周流行音乐榜chat/talk show 脱口秀checklist 采访提纲chief editor 总编chitchat column 闲话栏circulation 发行量city article 金融商业新闻city page 金融和商业新闻版city desk/room 本地新闻部city edition 本地版classified ads 分类广告clean copy 誊清稿clean proof 清样clean start 开始播出closed circuit TV 闭路电视close-up 特写镜头code of ethics 新闻记者道德标准cold media 冷媒介cold news 旧闻cold type 照相制版collage 版面拼贴艺术colored news 主观报道color man 现场解说员column 栏目，专栏columnist 专栏作家combined lead 复合式导语comic strip 连环画comma chaser 文字编辑commentary 实况评论commentator 时事评论员commercial 商业广告commercial Broadcasting 商业广播communication channel 传播渠道communication media 传播媒介communication model 传播模式communication network 传播网络communique 新闻公报compose 排版continued story 连载故事continuity 串联词contributing editor 特约编辑contribution 投稿contributor 投稿人copy 文字说明copy desk 新闻编辑部copyedit 编辑稿件copyeditor 文字编辑copy fit 组排稿件copy flow 稿件处理过程copy taster 选稿人copy writer 撰稿人correction 更正启事correspondence 通讯员来稿correspondence column 读者来信专栏correspondent 驻外记者counter programming 竞争性节目编排cover 采写，报道coverage 新闻报道量cover girl 封面女郎cover story 封面报道covert coverage 隐性采访crawl 爬行字母credit line 署名行credits 片头片尾制作人员名单credo 记者信条critic 评论员critique 评论crop 剪辑图片crosshead 小标题crusade 宣传攻势cub 见习记者cushion 备用稿件cut 插图；删减cut line 插图说明daily 日报dateline 新闻电头dead-air 停播时间deck 副标题delayed lead 延缓式导语desk 报社编辑部dig 深入采访；追踪digest 文摘disk jockey 流行音乐节目主持人dispatches 电讯稿display ads 特排广告distortion 新闻失实documentary 纪实节目dope story 内幕新闻drop head 阶梯式标题drum beater 鼓吹者dub 为……配音ear 刊登小消息的报头左右上角editing cubicle 剪辑室editor-in-chief 总编辑editor notes 编者按editorial office 编辑部editorial 社论editorial page 社论版editorial policy 编辑方针editorial staff 全体编辑人员editorial work 编务electronic media 电子媒介electronic newspaper 电子报刊employment advertising 招聘广告enterprise copy 追踪报道evening paper 晚报exclusive 独家新闻exclusive interview 独家采访exclusive report 独家报道executive editor 执行编辑expose 新闻曝光extra 号外eye-account 记者见闻factual report 真实报道fairness doctrine 公开性原则fake report 失实报道faxed photo 传真照片feature 特写feature program 专题节目feedback 信息反馈field pickup 实况转播file 发稿filler 补白fill-up 小型插播节目final draft 定稿fireside speech/talk 广播电视演说/讲话five Ws of news 新闻五要素fixed position 固定时间播出的节目Fleet Street 舰队街（英国新闻界）fluff 口误folio 对开版报纸flag 报头；报名fold 折叠式印刷品folo 连续报道fortnightly 双周刊framework 新闻结构Fourth Estate 第四等级freedom of the press 新闻自由free-lance journalism 自由撰稿新闻业free-lancer 自由撰稿人free sheet 免费赠阅的报刊fringe time 非黄金时间front-page 头版fudge 最后新闻full position 报刊的醒目位置gag rule 言论限制gang interview 记者招待会ghost word 错别字glossy magazine 通俗杂志gossip colum 闲话栏gossip writer 社会新闻作家grapevine 小道消息gutter 中缝ham radio 业余无线电台hard news 硬新闻headline 新闻标题hearsay 小道消息HFR(hold for release)留存稿highlights 要闻hot news 热点新闻home news 国内新闻hookup 节目联播human interest 人情味illustration 插图index 今日要闻in-depth reporting 深度报道information source 消息来源instant replay 即时回放internal publication 内部刊物international news 国际要闻insert 插稿interpretative reporting 解释性报道invasion of privacy 侵犯隐私inverted pyramid 倒金字塔investigative reporting 调查性报道issue 期、号itinerating coverage 巡回采访journalese 新闻文体journalism 新闻业；新闻学journalist coinages 新闻造词journalist rules 新闻法规keyhole report 内幕新闻kill 退稿last-minute news 最后消息lay reader 一般读者layout 版面编排lead 导语leader 重要文章lead-in 导语；引言leading article 社论lead story 头条新闻legman 现场特派记者letter to the editor 读者来信libel 诽谤libelous report 诽谤性报道light literature 通俗文艺栏目literary criticism 文艺评论live 现场直播的local 本地新闻log 删减magazine show 专题节目mailer 邮递广告main fact lead 主要事实导语makeup 版面设计managing editor 新闻编辑man of the year 年度风云人物mass communication 大众传播mass media 大众传播媒介master head 报头栏matches, hatches, and dispatches 婚丧喜庆蓝media effect 媒介效果media image 媒介形象media independence 媒介独立mini-story 微型消息mini-torial 短评misreport 失实报道mobile television unit 电视转播车moderator 节目主持人monitor 监控montage 镜头合成mood 新闻基调morgue 报刊资料室morning paper 晨报mouthpiece 代言人muckraker 揭丑记者multi-deck headline 多层标题network time 联播时间news analyst 新闻评论员news beat 采访范围news blackout 新闻封锁news bulletin 新闻简报newscast 新闻广播news clue 新闻线索news commentary 新闻评论news conference 记者招待会news consumer 读者news coverage 新闻报道news dealer 报刊经销人news dispatches 电讯稿news film 新闻片news flash 快讯news gathering 新闻采访news huddle 新闻编辑会议news in brief 简明新闻newspaper group 报团news peg 新闻电头newsprint 新闻纸newsreel 新闻片news release 新闻稿newsroom 新闻编辑室news screening 新闻过滤news selection 新闻选择news service/agency 通讯社news sheet 报纸news source 新闻来源news stall 报摊news value 新闻价值news vendor 报贩news worthiness 新闻价值newsbreak 重要新闻报道night desk 夜班编辑部门night desk editor 夜班编辑nightside 晨报人员noise 电视电台杂音no-news lead 标签式导语non-news 非新闻稿note 随笔not for attribution 不宜公开的消息来源obituary 讣告off the air 停止广播off the record 不宜公开的报道official newspaper 机关报OIRT 国际广播电视组织one-shot 单行本one-screen report 现场报道on the air 正在广播中on-the-spot story 现场采访新闻op-ed page 社论对页评论版openness 透明度opinion leader 舆论领袖opinion poll 民意测验outside broadcast 实况转播overrun 超印overset 超排新闻稿overwrite 过度报道page makeup 版面设计page reform 改版page space 版面篇幅pagination 标注版面页码pan 遥摄镜头parajournalism 非常规新闻写作participation observation 体验生活paste-up 拼版patent insides 新闻内页patent outsides 新闻外页partisan press 政党报刊pay-TV 收费电视pegging 新闻背景penny press 大众报personal column 私人广告栏photojournalism 摄影新闻pickup 旧闻重叙pictorial 画刊picture director 图画编辑pilot 试播节目pipeline 匿名消息来源playback 回放plagiarism 剽窃，抄袭play list 节目播放单police beat 警事专访记者polish 改稿，润色pony edition 向海外发行的小型张pool 限额记者团popularization 通俗读物popular paper 大众报纸press association 报业协会press baron 报业大王pree book 剪报本press box 记者席press briefing 新闻发布会press bureau 新闻处press campaign 新闻宣传运动press card 记者证press clipping 简报press conference 新闻发布会press corps 记者团press digest 报刊文摘press kit 记者参考资料press law 新闻法press lord 报业大王press notice 报刊短评press partisanship 报界宗派press proof 清样press reader 清样校对员press release 新闻公告press run 报刊印数press secretary 新闻秘书press trust 报业托拉斯PR man 公关先生producer 制作人profile 人物专访；人物特写prominence 显著性proof reader 校对员provocative 报刊小品pseudonym 笔名pseudo event 假新闻public access 公共频道播送publicist 时事评论员publicity agent 广告员public libel 公开性文字诽谤public opinion poll 民意测验puff 吹捧性文章puffer 吹捧性文章作者Pulitzer Prize 普利策奖pulp 低级黄色报刊quality paper 高级报纸；严肃报纸quarterly 季刊quarto 四开报纸question lead 提问性导语quiz master 智力测验节目主持人quotation lead 引语性导语rack focus 调焦radio photo 传真照片rag 无聊小报rating 收听率；收视率readability 可读性reading matter 文字部分reading notice 文字广告reading public 读者大众recap 新闻提要release copy 预发新闻稿release date 发稿时间remote 实况转播remuneration 稿费；稿酬reportorial hat 采写任务reprint 转载reproduction proof 清样request 点播review 评论revise 改样round-up 综合消息roving correspondent 流动记者roving editor 流动编辑royalty 版税run-in 插版，插补running commentary 时事评论running story 连载故事run of schedule 按时播出run-over 转页刊登部分，超时播出部分scare head 特大新闻标题schools television 少儿电视节目scoop 抢手新闻，独家新闻secondary sources 间接消息来源second-cycle stories 连续追踪报道security blanket 新闻检查senior editor 高级编辑sensationalism 轰动效应sensational 轰动性的serial 连续剧sex scandal 桃色新闻；性丑闻shield law 新闻保障法shirttail 社论栏目shopper 商品信息报shorthand 速记showman 节目主持人sidebar 花絮新闻sidelight 杂闻，趣闻signoff 停止播送sign on 开始播送silly season （8/9）无聊季节simultaneous broadcast 联播时间single-copy sale （报刊）零售situationer 局势报道slanguage 大量使用俚语的文章slant 主观报道；片面报道sling ink 爬格子slogan 广告口号slotman 负责文字工作的副编辑slug 稿件内容提示词smash cut 跳切镜头snap shot 快照sob sister 写伤感报道的记者sob story 伤感报道society column 社交新闻栏目soft news 软新闻solicit 约稿special correspondent 特派记者spike 退稿splash 引人注目的报道split page 报纸内页头版sportscast 体育节目sports editor 体育新闻编辑sportswriter 体育记者spot 广告插播spot announcement 插播简讯spot news 现场报道spread 整版squib 小品文stble push 内部消息staff reporter 本报/本台正式撰稿人standby 备用节目standfirst 特写提示stand-upper 现场直播电视新闻stenograph 速记stereotyping 铅版印刷stone 拼版story 消息；稿件；文章straight news 纯消息报道stringer 特约记者；通讯员strip cartoon 连环漫画studio 演播室subeditor 助理编辑subhead 小标题；副标题subliterature 通俗文学subscription 征订subtitle 副标题Sunday features 周日特刊supplement 号外；副刊；增刊tabloid 通俗小报take the air 开始广播talkathon 马拉松式谈话节目talker 简短广告说明talk-in 来电直播节目talking head 特写镜头talk master 谈话节目主持人taste 新闻写作风格teaser 肩题，引题televised speech 电视讲话telly man 电视工作者think piece 时事短评thinker 时事评论thirst for news 新闻欲thumbnail 豆腐块文章tickler 记事本timeliness 时效性time slot 广播间隙time spot 广告时间tip 内幕新闻titbit 花絮，趣闻top line 大字标题top news 头条新闻，要闻track 移动摄像track-in 前移镜头，推进镜头tracking shot 移动镜头，跟踪镜头travelogue 游记trim 删改typeset 排字typesetter 排字工typo 排印错误ultra fax 电视电报；电视高速传真uncrowned king 无冕之王unidentified source 隐名消息来源unimpeachable source 消息可靠人士update 更新verbatim 一字不差的报道verite 实录技术vertical makeup 垂直式板式video art 电视艺术video commentator 电视新闻评论员videoconference 电视会议video land 电视业video nasty 恐怖电视片video piracy 电视片盗录video porn 色情电视片video verite 电视纪实拍摄videophone 电视电话vignette 花边文字visualizer 广告设计员voice-over 旁白vox pop 民众舆论want ad 征求广告war correspondent 随军记者wartime actuality shots 战时现场镜头watchdog 舆论监督weathercast 气象报道weatherman 气象报道员well-informed source/circle 消息灵通人士wide shot 广角镜头wire service 通讯社wooden head 沉闷的新闻标题word-of-mouth publicity 口头宣传working press 新闻界wrap-up 新闻综述yearly 年刊；年鉴yellow journalism 黄色新闻业zoom 调焦电视画面。
财务英语名词
英文财务报表一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁--未担保余值Finance lease - Unguaranteed residual values 融资租赁--应收融资租赁款Finance lease - Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners' Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表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现金流量表Cash Flow Statement一、经营活动产生的现金流量：Cash Flow from Operating Activities:销售商品、提供劳务收到的现金Cash received from sales of goods or rendering services收到的税费返还Refunds of taxes收到的其他与经营活动有关的现金Cash received relating to other operating activities现金流入小计Sub-total of cash inflows购买商品、接受劳务支付的现金Cash paid for goods or receiving services支付给职工以及为职工支付的现金Cash paid to and on behalf of employees支付的各项税费Tax payments支付的其他与经营活动有关的现金Cash paid relating to other operating activities现金流出小计Sub-total of cash outflows经营活动产生的现金流量净额Net Cash Flow from Operating Activities二、投资活动产生的现金流量：Cash Flow from Investing Activities:收回投资所收到的现金Cash received from disposal of investments处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金Cash received relating to other investing activities现金流入小计Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金Cash paid to acquire investments支付的其他与投资活动有关的现金Cash payments relating to other investing activities现金流出小计Sub-total of cash outflows投资活动产生的现金流量净额Net Cash Flow from Investing Activities三、筹资活动产生的现金流量：Cash Flow from Financing Activities:吸收投资所收到的现金Cash received by investors借款所收到的现金Cash received from borrowings其中：从金融机构借款所收到的现金Include: Cash received from financial institution borrowings收到的其他与筹资活动有关的现金Cash received relating to other financing activities现金流入小计Sub-total of cash inflows偿还债务所支付的现金Repayments of borrowings其中：偿还金融机构债务所支付的现金Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的现金Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金Cash payments relating to other financing activities现金流出小计Sub-total of cash outflows筹资活动产生的现金流量净额Net Cash Flow from Financing Activities四、汇率变动对现金的影响额Effect of Foreign Currency Translation五、现金及现金等价物净增加额Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表：Supplementary Information:1.将净利润调节为经营活动的现金流量：Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润Net Profit加：少数股东损益Add: Minority interest加：计提的资产减值准备Impairment losses on assets固定资产折旧Depreciation of fixed assets无形资产摊销Amortisation of intangible assets长期待摊费用摊销Amortisation of long-term deferred expenses待摊费用减少（减：增加）Decrease (increase) in deferred expenses预提费用增加（减：减少）Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失Losses on write-off of fixed assets财务费用Finance expense (income)投资损失（减、收益）Losses (gains) arising from investments递延税款贷款（减、借项）Deferred tax credit (debit)存货的减少（减、增加）Decrease (increase) in inventories经营性应收项目的减少（减、增加）Decrease (increase) in receivables under operating activities经营性应付项目的增加（减、减少）Increase (decrease) in payables under operating activities其他Others经营活动产生的现金流量净额Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动：Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本Conversion of debt into capital一年内到期的可转换公司债券Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产Fixed assets acquired under finance leases3.现金及现金等价物净增加情况：Net Increase in Cash and Cash Equivalents:现金的期末余额Cash at the end of the period减：现金的期初余额Less: cash at the beginning of the year加：现金等价物的期末余额Add: cash equivalents at the end of the period减：现金等价物的期初余额Less: cash equivalents at the beginning of the period现金及现金等价物净增加额Net increase in cash and cash equivalents。
英文财务报表格式
英文财务报表格式一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者(或股东)权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益(或股东权益) Owners’ Equity实收资本(或股本) Paid in capital减;已归还投资Less: Capital redemption实收资本(或股本)净额Net bal of Paid in capital 资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者(或股东)权益合计Total Equity负债及所有者(或股东)权益合计Total Liability & Equity三、利润及利润分配表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 estimates。
决战脱贫攻坚
COVER REPORT封面报道18Agriculture Economics19April 20203月6日，决战决胜脱贫攻坚座谈会在京召开。
座谈会的主要任务是，分析当前形势，克服新冠肺炎疫情影响，确保如期完成脱贫攻坚目标任务，确保全面建成小康社会。
习近平总书记出席座谈会并发表重要讲话。
他强调，坚决克服新冠肺炎疫情影响，坚决夺取脱贫攻坚战全面胜利。
4月1日，国务院联防联控机制召开新闻发布会，介绍做好疫情期间脱贫攻坚和民政服务工作情况。
国务院扶贫办相关负责人在会上说，虽然疫情对脱贫攻坚工作造成了一定影响，但随着疫情防控形势持续向好，疫情对脱贫攻坚的影响正在得到化解，完全有信心也有能力按时完成今年的脱贫攻坚任务。
决战脱贫攻坚文｜《农经》记者 夏青COVER REPORT / 封面报道2020年是全面建成小康社会目标实现之年，是全面打赢脱贫攻坚战收官之年。
然而新年伊始，突发的新冠肺炎疫情为本来就有许多硬骨头要啃的脱贫攻坚增加了新的难度。
面对时间紧、任务重、难度增的脱贫攻坚决胜之战，习近平总书记在3月6日召开的决战决胜脱贫攻坚座谈会上强调，到2020年现行标准下的农村贫困人口全部脱贫，是党中央向全国人民作出的郑重承诺，必须如期实现。
这是一场硬仗，越到最后越要紧绷这根弦，不能停顿、不能大意、不能放松。
各级党委和政府要不忘初心、牢记使命，坚定信心、顽强奋斗，以更大决心、更强力度推进脱贫攻坚，坚决克服新冠肺炎疫情影响，坚决夺取脱贫攻坚战全面胜利，坚决完成这项对中华民族、对人类都具有重大意义的伟业。
2015年以来，习近平总书记就打赢脱贫攻坚战召开了七个专题会议。
2015年在延安召开革命老区脱贫致富座谈会、在贵阳召开部分省区市扶贫攻坚与“十三五”时期经济社会发展座谈会，2016年在银川召开东西部扶贫协作座谈会，2017年在太原召开深度贫困地区脱贫攻坚座谈会，2018年在成都召开打好精准脱贫攻坚战座谈会，2019年在重庆召开解决“两不愁三保障”突出问题座谈会，每次座谈会都围绕一个主题，同时提出工作要求。
PPA Cover PPA清单
Sup Level21PPA report cover sheet√√1Dimension report √2Function check √3Material report √4Haptic check 5Acoustics check 6Odor check7Appearance test (Color)8Surface/corrosion check 9EMC-check 10Reliability check 5Design FMEANA 11Design FMEAConstruction and E-Release 12Construction and E-Release 7Process-FMEA E 13Process-FMEA 8Process Flow chart √14Process flow chart√9Control PlanE 15Production control plan & Test plan 2Process capability verification √16Process capability verification 10Inspection and test equipment list √17Test equipment list√11MSA√18Inspection device capability verification √EU-Safetydata sheet 19EU-Safetydata sheet13IMDS√20Material data sheet / IMDS√√21Method of Transportation/ package √12General Purchasing Rules √22Compliance legal requirements √20Product&Process Eveluation √23Process self evaluation √24Others21Part Life Record√24.1Part Life Record √24.2Certificates√25Approval design change 16List of work and test instructions with √26List of work/ test instruction √17Tools list√27Tool List√28Status of the purchased parts 28.1Sub-supplier list with PPA status √28.2Sub-supplier PSW √18Run@Rate√29Productioncycle time √20Product&Process Eveluation √30Part self evaluation √14Software report NA 31Software report 15Materials BOM√32Bill of Material √33Deviation sheet34Body test report / Technology35Deviation permission by develop department 36Color assessment (Color matching)23Paint system approval NA 37Paint system approval 4Documents √38Drawing√3Samples 6E 2PPA checkList Requirement21-Transport means-A2125240230-XXXXX-09051822-General rules with BBDC-A2125240230-XXXXX-090518Sub-supplier list with PPA status 19√24.1-part life record-A2125240230-XXXXX-09051824.2-TS16949-A2125240230-XXXXX-09051832-Material BOM-A2125240230-XXXXX-09051814-Process flow chart-A2125240230-XXXXX-09051817-Inspection and test equipment list-A204630740-XXXXX-09051828.1-Subsupplier List-A2125240230-XXXXX-09051828.2-Supplier PSW-A2125240230-XXXXX-09051818-MSA-A2125240230-XXXXX-09051823-Process Eveluation-A2125240230-XXXXX-09051830-Product Eveluation-A2125240230-XXXXX-090518 Cover sheet-A2125240230-XXXXX-0905181-Dimension Test-A2125240230-XXXXX-0905182-Function Check-A2125240230-XXXXX-09051819-IMDS report-A2125240230-XXXXX-09051826-List of work and test instructions-A2125240230-XXXXX-090518No. 8, Boxing Road, Bejjing Development Area 100176Test result √File ListNo.Date / delegate supplier3-Material Test-A2125240230-XXXXX-090518Date / BBDC QM EngineerRequirement for the relevant submittal level, for perusal only, documents remain with the supplier…27-Tools list-A2125240230-XXXXX-09051829-Run@Rate-A2125240230-XXXXX-09051838-CAD data-A2125240230-XXXXX-090518Beijing Benz Automotive Co., Ltd.ListPart(Name)XXXXX-BBDC-ISIR Report Content ListlistNo.File NamePart No./Index(Rev.)1. Excel sheet题目命名：以零件号命名2. Title："公司简称"-BBDC-ISIR Report Content List;e.g. TRW-BBDC-ISIR Report Content List3. 黄色和绿色部分不要更改；在C11处标明提交等级，并在C12-C55处标出；确定F列的文件清单并标明；4. 文件的命名遵循：No.-报告名称-零件号-公司简称-提交时间5. 去掉"Sample for you" 字样6. 简单方法："ctrl+h"替换零件名称，公司名称，提交时间以及相应修改提交等级，增减即可。
财报专有名词中英对照
一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表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。
七年级下册英语手抄报内容大全
七年级下册英语手抄报内容大全全文共3篇示例，供读者参考篇1Seventh Grade English Handwritten ReportCover Page:Title:- "Seventh Grade English Handwritten Report"- Class: 7A- Student Names: [Student Name 1], [Student Name 2], [Student Name 3]Table of Contents:1. Introduction2. Vocabulary3. Grammar4. Reading5. Writing6. Speaking and Listening7. Projects and Presentations8. Conclusion1. Introduction:In the second semester of seventh grade, students in Class 7A have been studying English language skills including vocabulary, grammar, reading, writing, speaking, and listening. This handwritten report will provide an overview of our learning journey and showcase some of the activities and projects we have completed.2. Vocabulary:Throughout the semester, we have learned new English words and phrases related to various topics such as education, family, sports, and travel. We have practiced spelling, pronunciation, and using these words in sentences and conversations to improve our vocabulary skills.3. Grammar:We have also focused on improving our grammar skills by learning about verb tenses, subject-verb agreement, and sentence structure. We have practiced writing sentences and paragraphs with correct grammar and punctuation, and have been working on developing our writing skills.4. Reading:In our reading lessons, we have read short stories, articles, and poems in English to improve our reading comprehension and language fluency. We have discussed the main ideas, characters, and themes of the texts, and have completed comprehension questions and activities to demonstrate our understanding.5. Writing:We have practiced writing different types of texts such as narratives, reports, and descriptive essays. We have learned how to organize our ideas, use transitional words, and write with clarity and coherence. We have also received feedback from our teacher and peers to help us improve our writing skills.6. Speaking and Listening:In our speaking and listening activities, we have practiced engaging in conversations, giving presentations, and participating in group discussions. We have worked on our pronunciation, intonation, and listening skills to communicate effectively in English.7. Projects and Presentations:We have completed several projects and presentations throughout the semester to showcase our language skills and creativity. These have included creating posters, designing brochures, giving speeches, and performing dialogues. We have worked collaboratively with our classmates to develop our ideas and present our work to the class.8. Conclusion:Overall, our seventh-grade English class has been a rewarding and enriching experience. We have learned a lot about the English language and have improved our skills in vocabulary, grammar, reading, writing, speaking, and listening. We look forward to continuing our English studies in the next semester and further developing our language proficiency.In conclusion, this handwritten report serves as a testament to our hard work and dedication to learning English. We are proud of our achievements and excited to continue our language journey in the future. Thank you for reading our report.篇2Seventh Grade English Hand-copying Report Contents:1. Grammar:- Present Simple Tense: Explanation, usage, and examples- Present Continuous Tense: Explanation, usage, and examples- Past Simple Tense: Explanation, usage, and examples- Future Simple Tense: Explanation, usage, and examples2. Vocabulary:- Synonyms and Antonyms: List of common synonyms and antonyms- Homophones: Examples and exercises- Idioms: Explanation and examples- Phrasal Verbs: Explanation and examples3. Reading Comprehension:- Short Stories: Summaries and comprehension questions - Poetry: Analysis and interpretation of selected poems- Newspaper Articles: Discussion and comprehension exercises4. Writing:- Descriptive Writing: Tips and techniques for writing vivid descriptions- Narrative Writing: Elements of a good story and examples- Persuasive Writing: How to write persuasively and effectively- Creative Writing: Tips for sparking creativity and inspiration5. Speaking and Listening:- Dialogues: Role-play exercises for practicing spoken English- Listening Comprehension: Activities to improve listening skills- Pronunciation: Tips for improving pronunciation and intonation6. Culture and Literature:- English-Speaking Countries: Information about countries where English is spoken- Famous English Writers: Introduction to classic and contemporary English literature- Cultural Traditions: Discussion of holidays, customs, and traditions in English-speaking countries7. Review and Practice:- Grammar Exercises: Worksheets to practice grammar concepts- Vocabulary Quizzes: Tests to review and reinforce vocabulary- Reading and Writing Tasks: Assignments to consolidate reading and writing skillsOverall, this hand-copying report covers a comprehensive range of topics to help seventh-grade students improve their English language skills and knowledge.篇3Seventh Grade English Handwritten Report Content Full VersionTitle: Seventh Grade English Handwritten ReportTable of Contents:1. Unit 1: Friends- Vocabulary words related to friendship- Activities to strengthen friendships- Conversation practice for making new friends2. Unit 2: School Life- Describing school subjects and classes- Talking about school schedules- Writing a letter to a friend about a typical school day 3. Unit 3: Daily Routines- Vocabulary for daily activities- Creating a daily routine schedule- Writing a short paragraph about a typical day4. Unit 4: Family Life- Vocabulary for family members and relationships- Talking about family traditions and customs- Writing a family tree and describing family members 5. Unit 5: Hobbies and Interests- Vocabulary for common hobbies and interests- Discussing favorite pastimes and activities- Designing a poster showcasing hobbies6. Unit 6: Travel- Vocabulary for modes of transportation and travel destinations- Planning a trip itinerary- Writing a postcard from a visit to a famous landmark7. Unit 7: Health and Fitness- Vocabulary for health-related topics and exercise routines- Discussing healthy lifestyle choices- Writing a short essay on the importance of staying fit8. Unit 8: Environment- Learning about environmental issues and conservation efforts- Conducting a group project on recycling or saving energy- Writing a persuasive speech on protecting the environmentConclusion:The seventh grade English handwritten report covers a wide range of topics related to daily life, relationships, hobbies, travel,health, and the environment. By practicing vocabulary, conversation skills, and writing tasks, students can enhance their English proficiency and communication abilities. Engaging in creative projects and assignments can also foster critical thinking and teamwork skills. Overall, the report aims to provide a comprehensive overview of the English curriculum for seventh graders and encourage active participation in language learning.。
曹璞 两年救活公司,造出国民IP洛天依
在日本 30 年的生活经历让曹璞对内容十分敏 感，但她身上更多的是商业嗅觉，这也是许多同 样在做国产虚拟偶像的草根团队所不具备的。
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封面报道│COVER report
这让她接触到了许多与品牌、版权相关的东西。 而日本发达的二次元产业也让她在那段时间了解 到了初音未来背后的 C 社。
2015 年，洛天依最早的创始人团队找到曹璞， 希望能够请她来打理这位虚拟歌手。
曹璞回忆说，自从 2008 年日本的初音未来横 空出世，中国就出现了许许多多的模仿者。虽然 人人都可以用《VOCALOID 3》这类语音合成软 件制作虚拟歌手的歌曲，但这仍是一个普通人难 以理解的高门槛行业。
曹璞是上海人，但在日本生活了将近 30 年 的时间，并曾自己开办过一家做知识产权的公司，
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天矢禾念集团总经理曹璞 在日本 30 年的生活经历让曹璞 对内容十分敏感，但她身上更多 的是商业嗅觉，这也是许多同样 在做国产虚拟偶像的草根团队所 不具备的
摄影┃刘岳
February March 2018│
一件“突破次元壁”的事情就是登陆湖南卫视。 刚好在 2015 年，洛天依有了第一首在网络上
刷屏的洗脑神曲，名为《普通 Disco》。这首歌异 常火爆，以至于湖南卫视要在 2015 年年底的跨年 晚会上请李宇春翻唱这首歌。
彼时刚刚入职的曹璞听到这个消息立马联系 了湖南卫视，让洛天依在 2016 年 2 月登上了湖南 卫视小年夜春晚，与杨钰莹一同合唱了《花儿纳 吉》。
英文财务报告分析(3篇)
第1篇Executive SummaryThis report provides a comprehensive analysis of the financial statements of ABC Corporation for the fiscal year ending December 31, 2022. The analysis covers key financial metrics, liquidity,profitability, solvency, and investment performance. The report aims to assess the financial health and performance of ABC Corporation and to provide insights for stakeholders and investors.1. IntroductionABC Corporation is a publicly traded company operating in the technology sector. The company specializes in the development and manufacturing of electronic devices and software solutions. The financial statements of ABC Corporation include the balance sheet, income statement, statement of cash flows, and statement of changes in equity.2. Financial Metrics2.1. RevenueABC Corporation reported total revenue of $5 billion for the fiscal year 2022, a 10% increase from the previous year. This growth can be attributed to the strong demand for electronic devices and software solutions in the market. The company's revenue from electronic devices increased by 12%, while software solutions revenue grew by 8%.2.2. Gross ProfitGross profit margin for ABC Corporation was 40% in 2022, slightly lower than the 42% recorded in 2021. The decrease in gross profit margin can be attributed to increased costs of raw materials and higher production expenses. Despite the decrease, the gross profit increased by 5% to $2 billion due to the increase in revenue.2.3. Operating ProfitOperating profit margin for ABC Corporation was 25% in 2022, a decrease of 2% from the previous year. The decrease in operating profit margincan be attributed to higher operating expenses, particularly in research and development and marketing. Despite the decrease, operating profit increased by 7% to $1.25 billion.2.4. Net ProfitNet profit margin for ABC Corporation was 20% in 2022, down from 22% in 2021. The decrease in net profit margin is primarily due to higher taxes and interest expenses. However, net profit increased by 5% to $1 billion.3. Liquidity Analysis3.1. Current RatioThe current ratio for ABC Corporation is 2.5, indicating a strong liquidity position. A current ratio above 1 indicates that the company has sufficient current assets to cover its current liabilities. The increase in the current ratio can be attributed to the increase in cash and cash equivalents, as well as the decrease in accounts payable.3.2. Quick RatioThe quick ratio for ABC Corporation is 1.8, which is also a healthy indicator of liquidity. The quick ratio, also known as the acid-test ratio, measures the company's ability to cover its current liabilities with its most liquid assets. The increase in the quick ratio can be attributed to the decrease in inventory levels.4. Solvency Analysis4.1. Debt-to-Equity RatioThe debt-to-equity ratio for ABC Corporation is 0.8, indicating that the company's debt is well-managed relative to its equity. A ratio below 1 suggests that the company has more equity than debt, which is a positive sign for investors and creditors.4.2. Interest Coverage RatioThe interest coverage ratio for ABC Corporation is 4.5, which indicates that the company has sufficient earnings to cover its interest expensescomfortably. This ratio is well above the industry average, indicating a strong financial position.5. Investment Performance5.1. Return on Equity (ROE)The return on equity for ABC Corporation is 20%, which is slightly lower than the 22% recorded in 2021. The decrease in ROE can be attributed to the increase in equity due to the issuance of new shares and the decrease in net profit margin.5.2. Return on Assets (ROA)The return on assets for ABC Corporation is 10%, which is in line with the industry average. This indicates that the company is utilizing its assets efficiently to generate profits.6. ConclusionThe financial analysis of ABC Corporation for the fiscal year 2022 indicates that the company is in a healthy financial position. The company has shown strong revenue growth, although there are concerns regarding the decrease in gross and net profit margins. The liquidity and solvency ratios are strong, indicating that the company hassufficient resources to meet its financial obligations. The investment performance metrics are in line with industry averages, suggesting that the company is managing its assets efficiently.Stakeholders and investors should be cautious about the decrease in profit margins and should monitor the company's ability to manage costs and increase profitability in the future. Overall, ABC Corporation appears to be a solid investment with potential for growth, but careful monitoring of financial performance is recommended.7. Recommendations- ABC Corporation should focus on cost management strategies to improve gross and net profit margins.- The company should continue to invest in research and development to stay competitive in the technology sector.- ABC Corporation should monitor its debt levels and ensure that they remain manageable relative to its equity.- The company should consider expanding into new markets or productlines to diversify its revenue streams.By implementing these recommendations, ABC Corporation can strengthenits financial position and continue to grow in the years to come.第2篇Introduction:Financial reporting is an essential aspect of any organization,providing stakeholders with a comprehensive overview of its financial performance and position. This analysis aims to evaluate a company's financial report, focusing on key aspects such as revenue, expenses, profitability, liquidity, and solvency. The report will be based on the financial statements of a fictional company, ABC Corporation, and will provide insights into its financial health and potential areas of improvement.Revenue Analysis:Revenue is a critical indicator of a company's ability to generate income. In the case of ABC Corporation, the revenue analysis reveals the following:1. Revenue Trend: Over the past five years, ABC Corporation has experienced steady revenue growth. This trend is evident in the increasing revenue figures year over year, indicating a strong market presence and customer base.2. Revenue Composition: ABC Corporation's revenue is primarily derived from its core business operations. The company has diversified its revenue streams by venturing into new markets and launching new products, contributing to the overall growth.3. Revenue Drivers: The analysis of revenue drivers reveals that the company's main revenue sources are its flagship product, followed by its new product line and international sales. The company's strategic focus on innovation and expansion has paid off, resulting in a robust revenue stream.Expense Analysis:Expenses are crucial in determining a company's profitability. The expense analysis of ABC Corporation is as follows:1. Cost of Goods Sold (COGS): The COGS represents the direct costs associated with producing the company's products. Over the past five years, ABC Corporation has experienced a slight increase in COGS, primarily due to raw material cost inflation. However, the company has managed to maintain a relatively low COGS percentage of revenue, indicating efficient production processes.2. Operating Expenses: Operating expenses, including salaries, marketing, and administrative costs, have shown a steady growth trend. This is a positive sign, as it indicates the company's investment in its workforce and market expansion. However, a detailed analysis of the individual components of operating expenses is necessary to identify any areas of concern.3. Interest Expense: ABC Corporation has a low level of interest expense, which is attributed to its conservative financing strategy. Thisindicates that the company is not heavily reliant on debt to fund its operations, reducing the risk of financial distress.Profitability Analysis:Profitability is a key measure of a company's financial performance. The profitability analysis of ABC Corporation is as follows:1. Net Profit Margin: The net profit margin, which measures the percentage of revenue that remains as net profit after all expenses, has shown a consistent improvement over the past five years. This indicatesthat the company is effectively managing its costs and generating a significant profit from its operations.2. Return on Assets (ROA): The ROA measures how efficiently a company utilizes its assets to generate profit. ABC Corporation has a relatively high ROA, indicating that it is generating substantial returns on its assets.3. Return on Equity (ROE): The ROE measures the return on the shareholders' investment. ABC Corporation has a high ROE, which is a positive sign for investors, indicating that the company is effectively utilizing its equity to generate profits.Liquidity Analysis:Liquidity is a measure of a company's ability to meet its short-term obligations. The liquidity analysis of ABC Corporation is as follows:1. Current Ratio: The current ratio, which compares current assets to current liabilities, is above the industry average. This indicates that ABC Corporation has sufficient liquidity to meet its short-term obligations.2. Quick Ratio: The quick ratio, also known as the acid-test ratio, measures a company's ability to pay off its current liabilities without relying on inventory. ABC Corporation has a strong quick ratio, indicating that it has ample liquidity to cover its short-term obligations without relying on inventory.Solvency Analysis:Solvency is a measure of a company's long-term financial stability. The solvency analysis of ABC Corporation is as follows:1. Debt-to-Equity Ratio: The debt-to-equity ratio measures the proportion of debt used to finance the company's assets. ABC Corporation has a relatively low debt-to-equity ratio, indicating that it is not overly reliant on debt financing and is well-positioned to meet itslong-term obligations.2. Interest Coverage Ratio: The interest coverage ratio measures a company's ability to pay interest expenses. ABC Corporation has a high interest coverage ratio, indicating that it has sufficient earnings to cover its interest expenses without financial strain.Conclusion:Based on the analysis of ABC Corporation's financial report, it is evident that the company is in a strong financial position. The steady revenue growth, improved profitability, and robust liquidity and solvency ratios are positive indicators of the company's overall financial health. However, it is crucial for the company to continue monitoring its expenses and maintain its conservative financing strategy to ensure sustainable growth in the long term.第3篇IntroductionThe annual financial report is a critical document that provides stakeholders with a comprehensive overview of a company's financial performance, position, and cash flows over a specific period. This analysis focuses on XYZ Corporation's 2021 annual report, examining key financial metrics, assessing the company's financial health, andoffering insights into its future prospects. The report covers aspects such as revenue, expenses, assets, liabilities, and cash flows, and evaluates XYZ Corporation's strategic decisions and market position.Revenue and Sales Analysis1. Revenue Growth: XYZ Corporation reported a total revenue of $5.2 billion in 2021, representing a 10% increase from the previous year. This growth can be attributed to the expansion of the company's product line, successful marketing campaigns, and increased demand for its services in the industry.2. Segment Analysis: XYZ Corporation operates in three main segments: Segment A, Segment B, and Segment C. Segment A contributed the highest revenue, accounting for 45% of the total, followed by Segment B (35%)and Segment C (20%). The growth in Segment A can be attributed to the introduction of new products and the expansion into new markets.3. Geographical Distribution: The company's revenue is evenlydistributed across its geographical markets, with no single region contributing more than 50% of the total. This indicates a strong presence and balanced growth across various regions.Expenses and Profitability Analysis1. Cost of Goods Sold (COGS): The COGS increased by 8% in 2021, reaching $3.4 billion. The increase in COGS can be attributed to the higher production costs due to inflation and increased raw material prices.2. Operating Expenses: Operating expenses increased by 6% in 2021, reaching $1.8 billion. The increase can be attributed to highermarketing and selling expenses, as well as increased research and development (R&D) costs.3. Net Profit: Despite the increase in expenses, XYZ Corporationreported a net profit of $1 billion in 2021, representing a 5% increase from the previous year. The company's strong revenue growth andefficient cost management have contributed to its profitability.Balance Sheet Analysis1. Assets: XYZ Corporation's total assets increased by 5% in 2021, reaching $8.5 billion. The increase in assets can be attributed to the acquisition of a new subsidiary and the expansion of its property, plant, and equipment (PP&E).2. Liabilities: The company's total liabilities increased by 3% in 2021, reaching $4.5 billion. The increase in liabilities can be attributed to the acquisition of the new subsidiary and the expansion of its credit facilities.3. Equity: XYZ Corporation's equity increased by 2% in 2021, reaching $4 billion. The increase in equity can be attributed to the net profit generated during the year and the repurchase of the company's shares.Cash Flow Analysis1. Operating Cash Flow: XYZ Corporation reported an operating cash flow of $1.2 billion in 2021, a 10% increase from the previous year. The increase in operating cash flow can be attributed to the company's strong profitability and efficient management of working capital.2. Investing Cash Flow: The investing cash flow was negative in 2021, totaling -$300 million. The negative cash flow was primarily due to the acquisition of the new subsidiary and the expansion of PP&E.3. Financing Cash Flow: The financing cash flow was positive in 2021, totaling $200 million. The positive cash flow was primarily due to the issuance of new debt and the repurchase of the company's shares.ConclusionXYZ Corporation's 2021 annual report demonstrates a strong financial performance, with revenue growth, profitability, and a healthy balance sheet. The company's strategic decisions, such as expanding its product line and entering new markets, have contributed to its success. However, the company faces challenges such as increasing costs and a volatile market environment. The analysis suggests that XYZ Corporation should focus on managing costs, diversifying its revenue streams, and maintaining a strong balance sheet to ensure sustainable growth in the future.Recommendations1. Cost Management: XYZ Corporation should continue to focus on cost management to offset the impact of increasing raw material prices and inflation.2. Diversification: The company should consider diversifying its product line and entering new markets to reduce its dependence on a single segment or region.3. Investment in R&D: To stay competitive in the market, XYZ Corporation should continue to invest in research and development to develop new products and improve existing ones.4. Debt Management: The company should carefully manage its debt levels to ensure that it maintains a strong financial position and can weather any future economic downturns.By implementing these recommendations, XYZ Corporation can continue to grow and maintain its position as a leader in its industry.。
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Introduction of British Society and Culture
Module Tutor: ZHU Xiaoyu
Student’s Name & No.: GU Yun (902330701), LU Jianping (902330702), ZHANG Weiwanqi (902330703), WANG Tingjun (902330704), WU Fei (902330705)
Final Report
William Shakespeare
Submission date: Tuesday , 7th June, 2011
This work is original and has not been submitted previously in support of a degree qualification or other course.
Signed……………………………………
Dated:…………………………………….
Bibliography (no less than five)
Organise them in a chronological order, and put in a standard form
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