Wk9 财务报告作业及答案由刀豆文库小编整理，希望给你工作、学习、生活带来方便，猜你可能喜欢“财务报告分析作业”。
一、产品说明中译英
门票条款(北京展览馆剧场)
1、请观众提前1小时验票入场（各剧院入场时间以现场为准），体育场馆提前1.5小时验票入场，观众自觉接受安全检查，听从公安及现场工作人员指挥。
2、严禁携带易燃、易爆物品和管制刀具等危险品，请勿将大包及软硬包装饮料、荧光棒、一次性打火机带入场内，现场请勿点燃打火机在空中挥舞。
3、请勿向场内投掷任何物品，场馆内严禁吸烟，禁止踩踏桌椅，请勿翻越隔离设施。现场禁止拍照、录音、录像。
4、门票每券一人，对号入座，无副券作废。迟到观众请适时入场，请勿妨碍他人观看演出及比赛。剧院演出1.2米以下儿童谢绝入场（儿童专场除外），1.2米以上儿童请在成人带领下凭票入场。
5、观看演出及比赛期间请勿大声喧哗，请将手机等响闹装置置于静音状态。请勿在通道滞留。
6、请着装整洁，依序入场，服从安全警卫人员及现场工作人员指挥。
7、演出（赛事）结束后，观众依序退场，不要拥挤，不要在场内滞留。
8、请在制定购票渠道购票，否则程序不能入场观看演出或白色的相关责任（如假票等原因）由购票者自行承担。
9、购票时请确认时间、地点和座位号等信息。门票出售后因严重自然灾害等不可抗力因素造成的演出时间推移、延迟或取消，票务公司概不退票。请与主办机构协调解决。
Ticket Terms and Conditions
1.The venue will be open one and a half hours before the ticketed showtime.The venue will be open for patron seating one hour before the starting time.We appreciate your cooperation when security checks are neceary.2.Dangerous articles such as firearms, ammunition, light sticks, controlled knives, lighters, inflammables and/or explosives are strictly prohibited in the theater.3.Please abide by theater etiquette.No littering, smoking or standing on tables or chairs.No cameras or any kind of recording equipment are allowed in the auditorium.4.Only ticket-of-the-day is valid for admittance.One ticket is only valid for one person.The ticket is invalid without the sub-ticket attached to it.Late comers will be asked to wait outside the auditorium, enter quietly into the auditorium during the interval and not disturb other people.Children below 1.2 meter in height are not admitted.Children above 1.2 meter high are admitted with tickets only(Special performances for children not included).5.Please check to confirm the date, venue and seat number while you purchase the tickets.In the event of a force of nature, such as bad weather, or if the performance is delayed, postponed or cancelled, please contact the presenter for refund.The ticked agency is not authorized to refund the tickets.二、财务报告英译中
Emerson Reports Strong Second Quarter 2008 Results
Full year guidance for earnings per share from continuing operations raised from $3.00 to $3.10
May 6, 2008 – Emerson announced net sales for the second quarter ended March 31, 2008 of $6.0 billion, an increase of 12 percent compared with $5.4 billion in the prior year.Earnings from continuing operations in the second quarter increased 21 percent to $598 million, or $0.75 per share.Results for the quarter include a $52 million impairment charge relating to Emerson’s intent to sell its European appliance motor and pump busine within the next twelve months.This busine was previously reported in the Appliance and Tools segment and its financial results for 2007 and 2008 have been reclaified as discontinued operations.Impact of the charge is a negative $0.06 per share, resulting in net earnings per share for the second quarter of $0.69 per share, up 13 percent.Regional underlying sales growth included increases of 18 percent in both Asia and Latin America and 19 percent in Middle East/Africa.As expected, underlying sales in the United States softened and were up approximately 1 percent.“Emerson’s strong performance for the second quarter and first half of 2008 clearly demonstrates our continued ability to execute, even in a tougher economic environment,” said Chairman, Chief Executive Officer and President David N.Farr.“Our focus hasn’t changed.We continue to invest in technology leadership, stronger busine platforms, a broader global position and greater operational efficiency to create significant value for our shareholders.”
Operating profit margin for the second quarter improved 100 basis points to 16.4 percent from 15.4 percent in the prior year period.The operating margin improvement was driven mainly by cost containment programs, volume leverage and hedging gains.The profit margin improvement included a mark-to-market benefit of $30 million relating to commodity hedging.Pretax earnings margin increased 90 basis points to 14.5 percent.艾默生公布2008年第二季度业绩强劲增长
全年运营每股收益预期从3.00美元提高到3.10美元
2008年5月6日-艾默生宣布，2008年3月3 1日为止第二季度净销售额为60亿美元，与一年前的54亿美元相比，增长了12%。经营性盈余在第二季度增长了21%，达到5亿9千8百万美元，每股增长0.75美元。该季度业绩包含了艾默生意图在未来12个月出售其欧洲家电汽车和泵业务的减值费用5200万美元。这项业务以前报告在设备和工具部分，其2007年和2008年的财务业绩已重新分类为终止经营业务。减值费用的影响使每股降低0.06美元，导致第二季度每股净盈利为0.69美元，增长13%。
区域性基本销售额增长包括亚洲和拉丁美洲增长18%，中东/非洲增长19%。正如人们的预料，美国的基本销售额正在弱化，仅上升约1%。
“艾默生公司第二季度和2008年上半年的强劲表现清楚地表明，甚至在更困难的经济环境下我们也有能力继续运营”，艾默生公司董事长、首席执行官兼总裁范大为说。“我们的工作重点没有改变。为了给我们的股东创造更大的价值，我们继续投资于领先技术、强大的业务平台、更广泛的全球影响和更高的运营效率。”
第二季度经营利润率与去年同期的15.4%相比提高了100个基点，达到16.4%。经营利润率的改善主要由成本控制项目、交易量杠杆和对冲收益推动。利润的改善包含了商品对冲带来的3000万美元按市价估值的收益。税前收益率增加90个基点，达到14.5%。
