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The Daily P&L

One of the problems with financial reporting is that the information is out of date as soon as you get it. It’s like delivering out of code beer to an account; the numbers are stale.

The pipelines were building in spite of poor performance for this year’s high-profile deal from Snap, the owner of Snapchat, in the US and investor concerns that a strengthening euro may curtail the earnings recovery in Europe.
For the fifth year in a row the city-state's Changi Airport has been named "world's best airport" at the annual Skytrax World Airport Awards.
据新华社今年二月报道,互联网借贷公司"易租宝"之前通过一个巨大的庞氏骗局,从大约90万投资人那里骗取了超过500亿人民币的资金。
不会。华尔街策略师预测美国政府的10年期借贷成本将在未来一年攀升至3%以上,这话就像尴尬的办公室聚会一样是圣诞节那段时间的固定节目。鉴于美联储退出量化宽松和美国减税,今年的预测看起来更有可能实现。然而,压低通胀和长期债券收益率的长期重大因素依然存在,并且仍然被低估。2018年美联储将至少加息三次,但10年期收益率不会突破3%。
整形美容长期以来一直在美国盛行,而如今这个潮流正席卷亚洲。

A new report released just last week confirmed that many of us are still using the word 'password' to access our accounts.

这一品牌的排名主要是基于财务业绩报告、对客户的影响、溢价能力或推动公司销售的能力。
7. Make sure you don’t ask silly questions such as; is this Chelsea versus England?
As a point of comparison, the combined 29.1 million total from those old master sales was 34 percent less than the 44.2 million Christie’s and Sotheby’s took in at equivalent events five years ago, in December 2011.
来自用卫星采集的独立温度测量结果没有显示2014年是记录年,但是接近记录。几位科学家说,卫星测量的数据反映的是大气层的温度,而不是地球的表面温度,所以卫星数据会与来自地面和海洋表面的测量结果略有不同,并不奇怪,而表面的温度测量显示了创记录的温暖。
该剧因为爱情戏份太多,对周莹奋斗的故事描写太少而受到批评,其豆瓣评分为7.2分。
汇丰发布的正式PMI指数从10月份的50.4降至11月份的50.0,这是6个月内的最低读数。
在全国商务工作会议上,高部长表示,至2015年底,“十二五”规划主要目标胜利完成,中国成为真正的贸易巨头。

通过ETF购买计划,日本央行间接持有约22家日本大企业10%的股权,并持有整个日本股市的3%左右。一些人批评称,这是对日本股市“事实上的国有化”。
Premiered in August, the 48-episode TV series is a fictional story, with a plot centering on struggles and romance during the Qin Dynasty (221-206 BC).

The Daily P&L Game Plan

  • 企业盈利不应违背政策导向
  • Key elements of the Daily P&L
  • How to Create the Daily P&L
  • LED市场暗潮涌动:行业变革随时可能来临

Overcome the Resistance

“Even though I’m an engineer and an analytical person at heart, the most important decisions I’ve ever made had nothing to do with any of that,” he told an interviewer at Duke University, where he studied for an MBA, last year. “They were always based on intuition.”
“它说明人们看重个人经验,胜过其他可用信息,”库迪斯表示。人们离一个重要事件的中心越远,此事对他们的风险胃口影响就越小。

Susan Chan, head of iShares Asia-Pacific at BlackRock, says ETFs are more popular among institutional investors in the region.
Manufacturing and sectors like leisure and hospitality should keep creating jobs. America's factories drove the early part of the U.S. recovery and, although growth has slowed, they should continue to add workers selectively. After adding about 9,000 jobs a month in 2010, manufacturing has added about 16,000 jobs a month so far this year. Slowdowns in Europe, Japan and fast-growing China have hurt global trade flows. But lately, more corporate executives are realizing that making things in the U.S. has benefits over, say, China. Meanwhile, the leisure sector, including restaurants, has been a reliable source of job growth all year.[qh]
人们可能会认为,由于课程的灵活性,与全日制项目相比,在线MBA项目将更吸引女性。然而,2016年英国《金融时报》在线MBA排行榜的数据显示,女性占总学员数量的30%。在全日制项目中,女学员占到了35%。
这确实是的。不过费城队近年来如此努力地垫底的一个被忽略的好处是:他们是如此地烂,以至于这会让其他竞相垫底的球队产生挫败感,因为他们很难做到和76人一样烂。在76人面前,小牛队至少只能算是中等水平的烂。
用这个背带背孩子更加方便舒适。

乔治王子获得满分,因为他对加拿大总理特鲁多傲慢的击掌回了一记冷眼。
Meghan Markle
提到MeToo行动,麦高恩说:“他们都是混蛋,不是冠军,一群失败者,我不喜欢他们。”
在观影从始至终,我都在问自己一个问题:这部电影到底在讲什么……这部电影的主题仿佛一锅杂烩,并不明晰。我希望制片人也在问同样的问题。

Resistance Points

和所有大学生一样,埃文o雷喜欢使用表情符号。但让他恼火的是,没有什么表情符号能够让他向圣母大学的同学表达自己对该校橄榄球队战斗的爱尔兰人的自豪感。于是,他和肖恩o欧布莱恩一起创办了一桩小生意,以弥补这一空白。这款名为TextPride的产品从体育和娱乐世界中获得图像授权,然后将其打包成贴纸出售。比如,在Kik这样的短信应用中,用户可以花1.99美元买一包迪斯尼电影《冰雪奇缘》的贴纸。

  1. 10. You've just been acting weird, OK?
    Anti-dumping cases were much easier to bring in the US than in the EU where companies first had to pass a public interest test.
    8. How to dip dye hair
  2. The fruit is placed into the mold when it's young and undeveloped.
    《灾难艺术家》一部分是关于好朋友的电影。一部分是娱乐业的新片,还有一部分是幕后的电影短片。
  3. Gitanjali因为拿下了本次最高奖项,从而获得了一笔2.5万美元的奖金。

4. The 2012 Ig Nobel Neuroscience Prize
据哈佛大学校报报道,至少10名学生因在脸书私聊小组中发布“猥琐表情”而失去哈佛大学的入学资格。
201202/172834.shtmlChinese entrepreneur Wang Xing stays in touch with a sister in California and an uncle in Australia through chat software that offers a glimpse of how China's Internet companies can compete globally.
"Some geniuses in the internet industry created miracles, but that does not tell the whole story," said Chen. "Business has its own rules. Before you start up, you have to know how to produce products, how to sell them, how to manage a company. Those lessons you cannot expect a fresh graduate to know."
Anyone who doesn't feel they can tap into their inner-Picasso to create amazing drawings needn't worry. The study demonstrated that it wasn't the quality of the doodles and drawings that helped participants recall given words. Drawing a simple outline of a banana offered just as much benefit to the memory as a perfectly drawn piece of fruit. Additionally, the study found that participants only needed to spend a few seconds on their drawing to receive a significant boost to their ability to recall the word. The researchers plan to take their research a step further in the future by introducing more complex words and ideas and measuring the memory success of participants asked to recall those intricate thoughts.

Key Elements of the Daily P&L

Just as shocking was the 59 percent rise in whooping cough, a disease that was all but wiped out more than half a century ago by comprehensive immunisation programs.
克里斯·保罗
The survey is based on costs of over 160 items ranging from food and clothing, to domestic help, transport and utilities.
如果您以前听过这句话,那就当我没说:一家未经考验,没有任何收入的社交媒体公司获得一个令人晕眩的的报价。不顾所有人的建议,那位自命不凡,二十出头的CEO拒绝出售。与此同时,不知从哪儿冒出来的竞争对手突然发起诉讼,言之凿凿地声称他们的创意被窃取了。
According to the list, ge (哥, older brother, big brother) is without doubt the hottest net word of the year. Both of the top two cited lines use the word. In Chinese, ge here is used more like the first person pronoun (like the English, “Can a brother get a break?”)

陶博宏表示,这可能过于悲观了。他说:“亚洲的情况往往比我们想象的更快变化。”
[iks'p?uzd]

  • Sales
  • Gross Profit
  • Operating expenses
  • Net Income

Sales. Everyone knows the sales number. The first thing I do in the morning is run the sales reports – what’s on the trucks today? How does this sales day compare to the same sales day last year? How are we trending this month vs. the plan and vs. the same month last year? I spend a lot of time reviewing the sales number, and I know you do, too!

Gross Profit. In my experience, very few people know the gross profit number, or pay any attention to it. To improve your company results this needs to change. Teach your people to understand and respect the mighty power of gross profit. It will literally transform your bottom line.  Next to net profit, gross profit is the most important number on your income statement (and your Daily P&L).

Over at Huffington Post Mark Gongloff warns: That 'dramatic downgrade of U.S. economic growth in the first quarter revealed the economy's lingering weakness, exposed the folly of Washington's austerity obsession and slapped the Federal Reserve's newfound optimism right in the face.' And with politics deteriorating, it'll get worse.
Finally, only two schools join the open ranking for the first time this year. Antai College of Economics and Management at Shanghai Jiao Tong University comes straight in at 32 and Eller College of Management at the University of Arizona is ranked 68th out of 75.
尽管你会忙个不停,但是不要忘记赞美生活中不完美的地方。我在徒步攀登喜马拉雅山的十天中了解到生活也有美好的缺陷。高山峻岭的陡峭边缘,午后骤降的冰雹风暴,都给人带来种种不便,但是却为登山旅途增添了几分妙趣。我敏锐地感觉到,在我追求完美事业的过程中,我往往没有认识到,不完美的地方也是我们自身的核心特质,需要保留下来,而不是经常改变。
n. 监督,管理
The Tsinghua-Insead EMBA programme, launched in 2007, entered the FT rankings with a bang in 2012, going straight into fourth place with its very first cohort. The programme has since been ranked second, third, and finally has achieved first place in the rankings this year.
里尔宁援引了荷兰经济政策分析局(CPB Netherlands Bureau for Economic Policy Analysis)的最新数据,数据显示,9月至10月经季节性调整的全球贸易量下降了1.1%,他表示,去年将被证明是世界贸易自2009年以来表现最糟糕的一年。

Operating expenses. These expenses include salaries, benefits, utilities, and lease payments. If you study the numbers, what you will find is that these numbers are very consistent and predictable from month to month. As a result, you can make a reasonably accurate estimate of your operating expenses to include in your Daily P&L.

Net Income. The bottom line. This is simply the difference between gross profit and operating expenses. Subtract the two and you have Net Income.

Create the Daily P&L

《倒霉蛋:罗伯特·博斯特的生与死》(Jinx: The Life and Deaths of Robert Durst),HBO,2月8日播出。《追捕弗雷德曼家族》(Capturing the Friedmans)的导演安德鲁·杰瑞克奇(Andrew Jarecki)执导了这部六集系列纪录片,在片中与博斯特先生通力合作。博斯特出身纽约房地产世家,与数起谋杀事件有关,他的第一任妻子失踪之谜至今未曾解开。
Yes Man is a heartwarming blockbuster that explores what would happen if you answered "yes" to every question in your life. Jim Carrey's character takes on this challenge and ends up learning Korean, taking flying lessons, and getting promoted. He goes from being a pessimistic divorced man to an exciting trendsetter and finds a new girlfriend in the process. It might sound like fiction, but this movie is loosely based on a memoir of the same name by freelance radio producer Danny Wallace.
But he sees his time in the classroom as invaluable, crediting it with having given him a resilience that he now draws on in the latest phase of his career.

Daily P&L
Week of 6/5/17
Monday Tuesday Wednesday Thursday Friday Total
Sales  $      37,000  $      56,000  $       93,000
Gross Profit  $        9,213  $      13,888  $       23,101
GP % 24.9% 24.8%
OPEX  $        7,800  $        7,800  $       15,600
Net Income  $        1,413  $        6,088  $               –  $            –  $            –  $         7,501

"这是波多黎各的历史时刻",50岁的何塞·达维拉,他从力挺罗塞略的政党上挥舞大旗一边说着。"总督是我们岛上的希望,也是受苦的人民的希望"。
ultimate
vt. 抵押
7) I am often in a bad mood 0 1 2 3 4
曼谷王者归来!

The remarks by Recep Tayyip Erdogan come less than 24 hours before Dutch voters go to the polls in a national election that has been coloured by a heated debate about the role of Islam in Dutch society, spurred by anti-Islam candidate Geert Wilders. Mr Wilders’ Freedom party (PVV) is polling second in the race.
当时,身为首席执行官的库克也承受着压力,因为苹果除了从iPhone攫取利润之外,缺乏清晰的产品开发方向。维权投资者嗅到了血腥,开始围攻这家公司,打头的是大卫?艾因霍恩(David Einhorn),接着是卡尔?伊坎(Carl Icahn),他们游说改变苹果的经营和财务管理方式。伊坎施压要求苹果筹集巨额债务,向股东返还1500亿美元,并敦促苹果发布包括电视机在内的更多产品。
4.Autonomous Cars
另一方面,10月份工业生产者出厂价格(PPI)连续第3个月同比下降5.9%。

5. "Dexter" (3.1 million)
SplashData has revealed its list of the worst passwords of 2017, using data from more than 5 million passwords leaked this year – and, once again, ‘123456’ and ‘password’ top the list.
The UK’s Warwick Business School recorded the best progression at the top, moving up from 16th to ninth place, while the Shanghai Advanced Institute of Finance (Saif), based at JiaoTong University, enjoys the bestprogression overall, jumping from 28th to 14th place.
n. 元素,成分,组成部分,(复数)恶劣天气
不过,行业、企业间的高管薪酬差距明显。
订婚买钻石真是太没新意了

Sales. Build a daily sales report (you probably have 29 different sales reports already) and use this to capture the day’s sales to enter into the Daily P&L sheet.  Your sales manager runs the number anyway; have them send the information to the point person to include on the Daily P&L.

Gross profit. In your route accounting software, build a gross profit report (please tell me you have at least one GP report). Here again, you’ll grab the gross profit for the day and enter into the spreadsheet. Ideally, your gross profit will capture all the appropriate data – correct pricing, product costs and supplier depletion allowances (bill-backs). If this information isn’t 100% correct, don’t sweat it, we are looking for a good estimate so we can get the Daily P&L done and communicated ASAP. The GP report may be run by your accounting manager or your inventory manager and sent to the point person for the Daily P&L.

Operating Expense (OPEX). For this number, use your planned spending with input from your department heads. For example, if your budget calls for total monthly OPEX of $156,000, use this as a starting point for your Daily P&L. Take the $156,000, divide it by the number of working days in the month (20 days, in this example) and put the resulting $7,800 daily OPEX in your P&L.

单词bent 联想记忆:
That was in line with last month’s manufacturing PMIs, which showed an uptick in sector activity,
“我们的目标是修建尽可能多的单元,同时确保这样做能够维持和提高居民社区的健康运转。”城市规划部(Department of City Planning)部长卡尔·魏斯布罗德(Carl Weisbrod)说。

冲击奖项:最佳电影奖和最佳导演奖,让人意外的是,诺兰从未获得过奥斯卡奖提名。
11. Arctic and Antarctic sea ice volumes both fall to an all-time low
Despite the huge production, the focus was on the 40 gorgeous models who walked the runway.
单词flimsy 联想记忆:

2. paparazzo /[复] paparazzi / n . 专门追逐名人偷拍照片的摄影者(或记者),狗仔队。
The workers, who were part of a crew building a football stadium, were taken in the mainly Shi'ite Habibiya district in northeastern Baghdad.
Critics have been eager to point out that he is not so closely involved in new product development as his predecessor, and fails to elicit the same excitement when he takes to the stage to introduce them. But Mr Cook is aware of his shortcomings and has drawn on the worlds of fitness and fashion to assemble a new team of talents, including Angela Ahrendts, formerly of Burberry, and industrial designer Marc Newson.
No. Having ended Robert Mugabe’s 37-year rule — with a little help from the army — Emmerson Mnangagwa has promised free elections in 2018. That raises one problem: he could lose. He must at least pretend elections are fair because he needs donor money to help turn the economy around. That would mean electoral reforms, which risk a loss for his unpopular Zanu-PF. Even if Mr Mnangagwa were prepared to roll the electoral dice, it is not clear the army is. Having got their man in, Zimbabwe’s generals are unlikely to allow the public to kick him out.
有时,它是英语中最可怕的字眼之一。但是当机会在你的职业生涯中出现时,你应该准备好说出这个字眼:Yes。

The Harry Potter star Emma Watson hold fifth position in the list of ten most beautiful women of 2015. The English actress, model, and activist, Watson took the top spot on the AskMen “Top 99 Outstanding Women 2015″ list and at number 26 on the TIME 100 list of the world's most influential people.
knot
男女学员的薪资差距已扩大到17%,女性平均薪资为17万美元,男性则达到近20万美元。
FlightAware, well known among travelers for its flight tracking app, calculated arrival delays for 18 major and regional U.S. airlines over the Thanksgiving and winter holiday (Christmas through New Year’s) travel periods, as defined by the Transportation Department, from 2010 through 2012.

Net Income. This is just a calculation in the spreadsheet: Gross profit minus OPEX = Net Income.

家居业O2O模式仍不明朗

凯洛格/香港科大EMBA项目的优势在于学员的素质。
1.你一夜之间成了领英平台的香饽饽。

该片是《X战警:未来昔日》的续集,也是《X战警》系列电影的最新力作。我们将在片中看到“X战警”大战恶棍“天启”(Apocalypse)。很多昔日的面孔将回归,当然也会有不少新角色出现。 关于电影,我们知道的也仅此而已了,但可以保证的是,这绝对是一部超赞的电影。
在日本博览会上,我们非常荣幸地采访到了虚渊玄,还有Nitro+社长Takaki Kosaka。让我们开始吧。
格温o史蒂芬尼的广告在好几个应用上同时推出,其中就有总部位于硅谷的短信应用Tango。Tango主要通过用户收件箱里的广告赚钱,但它已采用了Swyft的平台,该公司广告和平台副总裁理查德o拉百特表示,这类广告非常契合人们使用Tango的方式。一年前,Tango决定不再卖贴纸了,因为向用户要钱总会带来很多摩擦。拉百特称:“在人们沟通过程中放上一道‘留下买路钱’的大门绝不是我们希望带给用户的体验。”所以,就由Swyft来提供这种广告吧。
n. 青少年
中国仍然是世界经济复苏乏力情况下推动全球增长的重要力量。
The China-US relationship is crucial not just to the two countries themselves, but also to regional and global peace, security, and stability. Hence we must work together to continuously take it forward.
Here are some of the year's pinnacles and potholes:

Although the average punctuality rate of the surveyed airports rose 7% year-on-year to 70.4% in 2016, the average delay time was 33 minutes.
我们的前路应有尽有,我们的前路一无所有……
An investigation is continuing into how La La Land was wrongly named Best Picture rather than the triumphant Moonlight.
TV soaps regularly top the TV ratings but the highest trending show of 2012 was the BBC kids' show 'Mike The Knight' that beat US terror drama 'Homeland' and 'Towie.'
杜邦自称“金鹰”,有着独特的,鹰隼般的外形。设计师们想塑造出那个外形,但又不想弄得跟杜邦本人一模一样。