preceding year basis

简明释义

上年制

英英释义

例句

1.When analyzing growth rates, it's important to consider figures on a preceding year basis.

在分析增长率时，考虑以前一年基础上的数据是很重要的。

2.The profit margins are calculated on a preceding year basis for accurate comparison.

利润率是基于前一年基础上计算的，以便进行准确比较。

3.The budget was adjusted according to the expenses incurred on a preceding year basis.

预算根据前一年基础上发生的费用进行了调整。

4.Our quarterly report shows a decline in sales on a preceding year basis.

我们的季度报告显示，销售额在前一年基础上有所下降。

5.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%。

作文

In the world of finance and accounting, understanding various terms and metrics is crucial for making informed decisions. One such term that often comes up in financial reports and analyses is the preceding year basis. This phrase refers to the practice of comparing current financial data with that from the previous year. It is a method used by businesses and analysts to evaluate performance over time, ensuring that stakeholders can see growth or decline in various areas of operation. By examining figures on a preceding year basis, companies can identify trends, assess the impact of their strategies, and make necessary adjustments to improve future performance.For instance, when a company releases its annual report, it typically includes revenue figures for the current year alongside those from the preceding year basis. This allows investors to gauge whether the company is growing, stagnating, or declining in its market position. If a company reports a revenue increase of 10% compared to the preceding year basis, it indicates positive growth, which may attract more investors. Conversely, if there is a significant drop in revenue compared to the preceding year basis, it could raise red flags about the company's operational efficiency or market conditions.Moreover, using the preceding year basis is not limited to revenue alone; it can apply to various financial metrics, including profit margins, expenses, and customer acquisition rates. For example, if a business notices that its operating expenses have increased by 15% on a preceding year basis, it might prompt a thorough review of its cost management strategies to identify areas where savings can be made.Additionally, the preceding year basis is essential for budgeting and forecasting. Companies often prepare budgets based on historical data, and analyzing figures on a preceding year basis helps them set realistic goals for the upcoming year. If a company consistently sees a seasonal increase in sales during the holiday season, it can plan accordingly, allocating resources to maximize profits during that time.In conclusion, the concept of preceding year basis is a vital tool in the financial toolkit of any business. It provides a clear picture of how a company is performing relative to its past, allowing for informed decision-making and strategic planning. By leveraging this approach, businesses can better navigate the complexities of the market, enhance their operational efficiencies, and ultimately drive growth. Understanding and applying the preceding year basis not only aids in financial reporting but also fosters a culture of continuous improvement and accountability within organizations.

在金融和会计的世界中，理解各种术语和指标对于做出明智的决策至关重要。一个常常出现在财务报告和分析中的术语是preceding year basis。这个短语指的是将当前财务数据与前一年的数据进行比较的做法。这是企业和分析师用来评估随时间变化的表现的一种方法，确保利益相关者能够看到运营各个领域的增长或下降。通过检查基于preceding year basis的数字，公司可以识别趋势，评估其策略的影响，并进行必要的调整以改善未来的表现。例如，当一家公司发布年度报告时，通常会包括当前年份的收入数字以及来自preceding year basis的数字。这使得投资者能够判断该公司是否在增长、停滞或在市场地位上下降。如果一家公司报告的收入相比于preceding year basis增长了10%，这表明积极的增长，这可能吸引更多的投资者。相反，如果与preceding year basis相比，收入出现显著下降，这可能会引发对公司运营效率或市场条件的警示。此外，使用preceding year basis不仅限于收入；它可以应用于各种财务指标，包括利润率、费用和客户获取率。例如，如果一家企业注意到其运营费用相比于preceding year basis增加了15%，这可能促使对其成本管理策略进行全面审查，以识别可以节省的领域。此外，preceding year basis对于预算编制和预测也至关重要。公司通常根据历史数据制定预算，而基于preceding year basis分析数据有助于他们为即将到来的年度设定现实目标。如果一家公司在假期季节期间持续观察到销售额的季节性增长，它可以相应地进行规划，分配资源以最大化在这一时期的利润。总之，preceding year basis的概念是任何企业财务工具包中的重要工具。它提供了公司相对于过去的表现的清晰图景，使得决策和战略规划更加明智。通过利用这种方法，企业可以更好地应对市场的复杂性，提高运营效率，并最终推动增长。理解和应用preceding year basis不仅有助于财务报告，还促进了组织内部持续改进和问责制的文化。