作者:城市网 来源:城市网学院 更新日期：2013-4-24
Accountants and auditors look at many different types of numbers to record the success or failure of a #pany but the two most important things are whether the #pany makes a profit or loss.
会计和审计员要看很多不同种类的数字以记录公司的成败，但其中最重要的两项就是公司是在赢利还是在亏损。
There are two main types of profit: Gross profit and net profit.
赢利又分主要两种：总利润和纯利润。
Gross profit is a simple calculation of in#e minus the cost of the goods of services sold.
总利润的计算很简单，是指用总收入减去售出商品及服务的成本。
Net profit is in#e （also called revenue） less all of the #pany expenses. Net profit is the most important figure for working out if a #pany is healthy or not.
纯利润是用收入（也叫收益）减去所有公司支出。纯利润是衡量公司健康运做与否的一个最重要的数据。
The opposite of a profit is a loss. If a #pany spends more than it makes, you can say that it has made a loss.
与利润相对的是亏损。如果公司花的比挣得多，你可以说它亏损。
Before investing in a #pany or buying share in a #pany listed on a stock exchange, it is vital that you find out about the #pany's operations. Take care to look at the gross and net profit figures for at least the last three years. A net profit margin of at least 10 percent is considered good.
在对一个公司进行投资或购买某个上市公司的股票之前，了解清楚这个公司的运作情况是非常重要的。要留心至少最近3年此公司总利润和纯利润的情况。纯利润率值至少在10%，才被认为是好的。
Dialogue
Beth: Sally, do you have some batteries that I can borrow?
Sally: Sure, why do you need them?
Beth: I need my calculator to work out the profit from last month.
Sally: It is very important that you don't make mistakes when you are calculating those numbers so, take my calculator.
Beth: Thanks Sally. The senior managers need the results from last month straight away, so I can't stop to talk.
Sally: See you later Beth.
Sally: I will bring your calculator back as soon as I have finished with it.
Beth: No problem, just make sure the profits are right!
Sally: Don't worry so much - worrying is my job!
贝丝：萨利，我想借块电池，你那儿有么？
萨利：没问题，你为什么要电池呀？
贝丝：我要用计算器算从上月起的公司利润。
萨利：你在算这些数的时候，千万别出错误，这非常重要，就用我的吧。
贝丝：谢了，萨利，高级主管马上就要上个月的结果，所以我不能跟你说话了。
萨利：一会儿见，贝丝。
纱丽：我一算完就把计算器还你。
贝丝：没问题。只要保证利润核算正确就好。
萨利：别太担心了，担心的应该是我
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