Ⅲ.課文篇

Accountants and auditors look at many different types of numbers to record the success or failure of a company but the two most important things are whether the company makes a profit or loss.
會(huì)計(jì)和審計(jì)員要看很多不同種類的數(shù)字以記錄公司的成敗，但其中最重要的兩項(xiàng)就是公司是在贏利還是在虧損。

There are two main types of profit: Gross profit and net profit.
贏利又分主要兩種：總利潤和純利潤。

Gross profit is a simple calculation of income minus the cost of the goods of services sold.
總利潤的計(jì)算很簡單，是指用總收入減去售出商品及服務(wù)的成本。

Net profit is income (also called revenue) less all of the company expenses. Net profit is the most important figure for working out if a company is healthy or not.
純利潤是用收入（也叫收益）減去所有公司支出。純利潤是衡量公司健康運(yùn)做與否的一個(gè)最重要的數(shù)據(jù)。

The opposite of a profit is a loss. If a company spends more than it makes, you can say that it has made a loss.
與利潤相對(duì)的是虧損。如果公司花的比掙得多，你可以說它虧損。

Before investing in a company or buying share in a company listed on a stock exchange, it is vital that you find out about the company'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.
在對(duì)一個(gè)公司進(jìn)行投資或購買某個(gè)上市公司的股票之前，了解清楚這個(gè)公司的運(yùn)作情況是非常重要的。要留心至少最近10年此公司總利潤和純利潤的情況。純利潤率值至少在10%，才被認(rèn)為是好的。