业绩报告

第三章针对我国业绩报告的现状提出改进建议。

Chapter 3 provides two suggestions to our countries ' financial performance report .

论财务业绩报告的改进

Study on Improvement of Financial Performance Report

而《纽约时报》（newyorktimes）及其它报社的业绩报告显示，第四季度情况将更为严峻。

Reports from the New York Times and others suggest that the fourth quarter will be yet more severe .

消息发布两天前，IBM还在第四季度业绩报告中表示，硬件业务的下滑速度超过预期。

The news comes just two days after IBM said during its fourth-quarter earnings report that its hardware business was declining faster than expected .

摩根大通（JPMorgan）明天将公布去年第四季度业绩报告，预计届时将宣布全球裁员方案。

When JPMorgan reports fourth-quarter earnings tomorrow , it is expected to announce global lay-offs .

汇丰控股周三发布了第三财政季度的最新交易情况，同时也发布了HSBCFinance的当季业绩报告。

The bank yesterday gave a third-quarter trading update for its entire business , and reported earnings results at HSBC Finance for the period .

英国石油（BP）公布，由于石油价格不断下跌，公司利润大幅下滑，但该公司承诺将采取更多削减成本的措施，以加强其财务状况。英国石油启动了特大石油公司挑战重重的业绩报告季节。

BP reported a sharp drop in profits due to the plunging oil price but promised more cost cuts to strengthen its finances as it opened a tricky earnings season for the super-major oil companies .

通过使用新的会计规定，德意志银行（DEUTSCHEBANK）在最新业绩报告中实现了利润而非亏损。这些新规旨在减轻金融危机对欧洲银行的影响。

Deutsche Bank has recorded a profit instead of a loss in its most recent results by using new accounting provisions designed to mitigate the impact of the financial crisis on European banks .

周一，iPhone制造商苹果（Apple）的股价跌至近一年最低位，原因在于投资者对于苹果削减供应链订单的消息感到恐慌。此前投资者已对下周将公布的苹果业绩报告感到不安。

Appleshares hit their lowest point in almost a year on Monday after investors , already jittery about the iPhone maker 's results next week , were spooked by reports of supply-chain cutbacks .

中国互联网游戏和社交媒体集团——腾讯控股（TencentHoldings）的投资者在第4季度业绩报告周三公布前夕有理由感到焦虑。

Investors in Tencent Holdings , China 's internet gaming and social media group , have reason to feel anxious leading into Wednesday 's scheduled fourth-quarter earnings announcement .

将于周二公布上半年业绩报告的宝马（BMW），一季度营业利润率为12%。

BMW , which is due to report first-half results on Tuesday , reported a 12 per cent operating margin for the first three months of the year .

汇丰（HSBC）在半年度业绩报告中预计，亚洲在其私人银行资产管理规模中所占比重，将在5年内从现在的30%上升到50%。

At its half-year results , HSBC said it expected Asia to generate half of its private banking assets under management within five years , up from 30 per cent now .

丰田汽车（Toyota）昨日警告称，由于全球范围内汽车需求下降造成的影响，公司将出现自68年前开始发布业绩报告以来的首次亏损。

Toyota Motor warned yesterday that it would suffer its first loss since it began reporting financial results 68 years ago , as the worldwide deterioration in vehicle demand takes its toll on one of the best-run carmakers .

Allen&Overy和CliffordChance在周初发布了他们的业绩报告，FreshfieldsBruckhausDeringer和Linklaters随后也将发布业绩报告。

Allen & Overy and Clifford Chance released results early this week , and Freshfields Bruckhaus Deringer and Linklaters were expected to do so later .

花旗集团（Citigroup）持股3.8%的浦发银行拒绝就其融资计划置评，但银行人士和交易员表示，预计该行将在下月公布其2007年业绩报告前宣布其大规模增发计划。

The bank , which is 3.8 per cent owned by Citigroup , declined to comment on its plan but bankers and traders said it was expected to announce the massive sale before its 2007 earnings report next month .

第二部分论述了各国财务业绩报告改进的现状，阐述了英、美、IASC及G4+1集团对财务业绩报告的改进，并分析了他们改进的共同趋势。

The second part discusses the current situation in the improvement of financial accomplishment reports for every country , and describes the improvement of financial accomplishment reports as well as the same tendency of their development by analyzing ASB , FASB , IASC and G4 + 1 group .

昨日，在高盛发布业绩报告后，银行股再次停滞不前。

Yesterday , after the results , bank stocks stalled again .

本周四发布的全年业绩报告显示实际只达到6.5%。

Full-year published on Thursday showed them at 6.5 per cent .

在中国内地，季度业绩报告已成为标准。

Quarterly reporting is already the norm on the mainland .

业绩报告通过将实际结果与计划对比提供反馈信息。

Performance reports provide feedback information by comparing planned and actual outcomes .

第三季度业绩报告给市场笼罩上了一层阴影。

Casting a pall over the market is the third-quarter earnings season .

阿里巴巴业绩报告的一个亮点是移动用户的增长。

One bright spot for Alibaba was the growth in mobile users .

该行将在2月5日公布全年业绩报告。

The full earnings announcement is on February 5 .

在去年12月的季报中，联想的业绩报告未能达到预期水平。

The computer maker reported weaker than expected results for the December quarter .

在2014年最后一个季度，许多大型公司发布的业绩报告显示利润下降。

In the last quarter of 2014 , many big companies reported declining profits .

该公司周三发布的上半年业绩报告却不那么美。

The market reaction to its first-half results on Wednesday was anything but beautiful .

稍加推算即可得知，他最近的业绩报告应该有多么惨不忍睹。

A little back-of-the-envelope calculation shows you how ugly his recent paper statements probably looked .

其次对各国财务业绩报告改革的异同点做出评价。

The second part evaluates the sameness and difference to the reform of financial performance report .

我们将于10月份公布第3季度业绩报告，届时将提供这方面的最新数据。

We will provide an update on this when we publish our third-quarter results in October .

财务业绩报告的国际展望与思考

International Perspective of Financial Performance Report