preceding year basis

简明释义

上年基础法

英英释义

例句

1.When analyzing the data, we always compare it on a preceding year basis to identify trends.

在分析数据时，我们总是以前一年基础上进行比较，以识别趋势。

2.We expect profits to grow significantly on a preceding year basis next quarter.

我们预计下个季度的利润在前一年基础上将显著增长。

3.The analysis was conducted on a preceding year basis to ensure accuracy.

为了确保准确性，分析是在前一年基础上进行的。

4.The company's revenue increased by 10% on a preceding year basis.

公司的收入在前一年基础上增长了10%。

5.The report shows a decline in sales on a preceding year basis for the second quarter.

报告显示第二季度的销售额在前一年基础上有所下降。

作文

In the world of finance and economics, understanding various terms and concepts is crucial for making informed decisions. One such term that often comes up in financial reports and analyses is the phrase preceding year basis. This term refers to a method of comparison where financial metrics from the current year are assessed in relation to those from the preceding year basis, or the previous year. This approach allows businesses and analysts to evaluate performance trends over time, providing a clearer picture of growth or decline. For instance, when a company reports its annual revenue, it might state that the revenue has increased by 10% on a preceding year basis. This means that if the revenue last year was $1 million, the current year's revenue would be $1.1 million. Such comparisons are essential for stakeholders, including investors, management, and employees, as they provide insights into the company's financial health and operational efficiency.Moreover, using the preceding year basis for comparisons can help identify seasonal trends. Many businesses experience fluctuations in sales due to seasonal factors. By examining data on a preceding year basis, companies can determine whether a dip in sales is a temporary phenomenon or part of a larger trend. For example, a retail company may see a decline in sales during the summer months compared to the holiday season. By analyzing this data on a preceding year basis, the company can strategize its marketing efforts and inventory management effectively.Additionally, the preceding year basis can play a significant role in budgeting and forecasting. When preparing budgets for the upcoming year, organizations often look at the previous year's performance as a benchmark. This historical data serves as a foundation for setting realistic financial goals and objectives. For instance, if a company had a net profit margin of 15% last year, it might aim for a similar margin this year while accounting for market conditions and potential challenges.In conclusion, the term preceding year basis is an invaluable tool in the realm of business analysis and financial reporting. It provides a framework for comparing current performance with past results, thus enabling better decision-making. By utilizing this method of analysis, companies can gain insights into their operational effectiveness, identify trends, and set informed financial goals. Understanding and applying the concept of preceding year basis is essential for anyone involved in financial planning and analysis, as it ultimately contributes to the overall success and sustainability of a business.

在金融和经济的世界中，理解各种术语和概念对于做出明智的决策至关重要。一个经常出现在财务报告和分析中的术语是“preceding year basis”这个短语。这个术语指的是一种比较方法，其中当前年的财务指标与preceding year basis，即前一年进行评估。这种方法使企业和分析师能够评估随时间变化的表现趋势，从而提供更清晰的增长或下降图景。例如，当一家公司报告其年度收入时，它可能会指出，收入在preceding year basis上增长了10%。这意味着如果去年的收入为100万美元，则当前年的收入将为110万美元。这种比较对于包括投资者、管理层和员工在内的利益相关者至关重要，因为它们提供了公司财务健康状况和运营效率的洞察。此外，使用preceding year basis进行比较可以帮助识别季节性趋势。许多企业由于季节性因素而经历销售波动。通过基于preceding year basis分析数据，公司可以确定销售下降是否是暂时现象，还是更大趋势的一部分。例如，一家零售公司可能会在夏季看到销售额下降，而与假日季节相比。通过在preceding year basis上分析这些数据，公司可以有效地策划其营销工作和库存管理。此外，preceding year basis在预算和预测中也可以发挥重要作用。在为即将到来的一年准备预算时，组织通常会查看前一年的表现作为基准。这些历史数据作为设定现实财务目标和目标的基础。例如，如果一家公司去年的净利润率为15%，则可能会在考虑市场条件和潜在挑战的情况下，力争今年实现类似的利润率。总之，术语preceding year basis在商业分析和财务报告领域是一个无价的工具。它提供了一个将当前绩效与过去结果进行比较的框架，从而使更好的决策成为可能。通过利用这种分析方法，公司可以深入了解其运营有效性，识别趋势，并设定明智的财务目标。理解和应用preceding year basis的概念对于任何参与财务规划和分析的人来说都是至关重要的，因为它最终有助于企业的整体成功和可持续性。