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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One of the problems with financial reporting is that the information is out of date as soon as you get it.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.

BEST THROWING TOYS OUT OF PRAM
Wuxi, in coastal Jiangsu province, retained the top spot for a second month with growth of 4.9 per cent,
沙泽勒编导的音乐片《爱乐之城》是当晚的得奖热门,所获14项提名平了奥斯卡史上的纪录。沙泽勒获得最佳导演奖。而埃玛?斯通(Emma Stone)凭借她在这部由狮门娱乐(Lionsgate)制作的影片中的表演,赢得了最佳女主角奖。此外,《爱乐之城》还获得了最佳配乐和最佳原创歌曲奖。
LONDON — In the 1970s, the British comedian Tommy Cooper used to tell a joke about asking an auction house to value a violin and a painting that he had discovered in an attic. The good news, he was told, is that they were made by Stradivarius and Rembrandt. The bad news was that the painting was by Stradivarius and the violin was by Rembrandt.
demonstration

是的,另一个萨克拉门托不该垫底的原因就是:费城今年有权和他们交换选秀权。因此,国王队完全没可能得到状元签,而且他们得到前三签位的可能性也很低。

Ninety percent of the students believe their universities' guidance on entrepreneurship would help their future businesses. In addition, they professed appreciation for policies intended to encourage entrepreneurship.
加拿大整体排名第二,幅员辽阔,位居世界第二。“生活质量”与“教育最佳国家”均居首位。
2014年,演员蒂尔达·斯文顿(Tilda Swinton)在四部电影中戴着假牙:《零点定理》(The Zero Theorem)、《布达佩斯大饭店》、《唯爱永生》(Only Lovers Left Alive),以及奉俊昊导演的《雪国列车》(Snowpiercer)。在最后这部惊悚片中,斯文顿饰演残酷、狡猾的梅森部长(Minister Mason),她戴着一副大大的眼镜,有一口庞大、丑陋的牙齿。
Song “Chang’er”(Li Yugang and three Chinese astronauts)
China’s handling of its state reserves of raw materials such as cotton and sugar will be a key factor shaping the direction of agricultural commodities in 2017, according to a major lender to agribusinesses.
Jacobs vowed at the meeting to improve management and cooperation with the association to enhance the credibility of the science. He stressed the publisher was not targeting China, as it had also retracted papers by experts from other countries, the statement said.
You might think Hawaiian has it relatively easy, since its flights rarely have to contend with the kind of challenging weather conditions found on the mainland. Hawaiian perennially rates high in on-time performance rankings, topping the most recent DOT list i n September. It recently announced it will branch well beyond its island home with non-stop service to Beijing.

Wish many good wishes for the holidays and the coming year.新的一年,向你献上最诚挚的祝福。
[?'din]

The Daily P&L Game Plan

  • 北京:院市共建两大实验室落户怀柔科学城
  • Key elements of the Daily P&L
  • How to Create the Daily P&L
  • 上半年中央财政棚改支出419亿 新一轮棚改提速

Overcome the Resistance

杨金秀(Olive Yang)
十年前,斯蒂尔作为一名成功的投资顾问在世界电信展(ITU World)上发言。世界电信展是联合国主导的一项活动,重点是科技在政府中的应用。同一周,加州经历了史上第一次州长罢免选举。斯蒂尔不敢相信,在如此重要的选举中,会出现这种不合时宜的平台故障(三年前才刚刚发生了臭名昭著的佛罗里达州总统选举罢免),所以她决定凭一己之力来解决这个问题。到目前为止,共有169个国家使用了Everyone Counts的电子投票平台,包括波斯尼亚黑塞哥利亚和奥斯卡奖评审委员会。

This is all bad news for investors, just as America's 30-year bond bull is ending.
米其林(Michelin)、微软(Microsoft)、爱立信(Ericsson)等大企业的领导人已经把更多的决策权推向一线员工。随着这种方法的成功引起注意,其他企业将效仿。
Of the 27 provincial-level regions that outpaced the country's 6.7% GDP growth in 2016, only three regions - Chongqing, Guizhou and Tibet - achieved double-digit growth.
If you've got children, I understand that this isn't always possible. Children should always come first. But if you don't show up for your classes, you're not getting that education we discussed in No. 1.
The "Quarterly Journal of Experimental Psychology" published a study in early 2016 entitled, "The drawing effect: Evidence for reliable and robust memory benefits in free recall." While the title seems a bit long and complex, the study actually demonstrated a very simple idea. Drawing words in picture form helps people make better and stronger memories. The authors of the study created simple tasks where a participant would first draw a simple word, like a common piece of fruit. Later, the authors of the study would ask the participants to recall the words they drew. Other participants in the study were given different tasks like repeating the given word aloud a certain number of times or actually writing the word down. The researchers found that participants who drew doodles of the words they needed to recall fared much better than other participants.

After exhausting all his options, the practical kid decided to tend to his academic responsibilities, not knowing how long it would take before someone finds him.
包括加拿大在内的北美地区票房收入达到了111亿美元,同比去年上涨8%,这主要要归功于包括《侏罗纪公园》(本土票房6.52亿美元)、《复仇者联盟:奥创纪元》(4.59亿美元)、《头脑特工队》(3.56亿美元)等几部大卖影片。
Consoles: PlayStation 4
习主席讲会同300名智囊官员一起制定新的改革方案并协同省级政府制定增长目标。关于刺激增长的细节方案将会逐渐制定出来,并在中国迅速执行。我们认为明年中国的三线四线城市的市场增长速度会快于一线二线城市的增长。

Resistance Points

Oops. Better luck in 2015, everybody.

  1. Stand: Apple CEO Tim Cook fought for workplace protection for the LGBT community
    时间:2011-11-04 编辑:Lily
    《飞马》是一部19世纪先驱摄影师埃德沃德.迈布里奇的传记电影,该片是加里.奥德曼近20年来执导的首部电影,也是他人生中的第二部作品。影片聚焦于迈布里奇的妻子芙洛拉以及被他杀害的戏剧评论家哈利.拉金斯之间的绯闻。电影目前尚未确定出演阵容,但奥德曼一直在争取拉尔夫.费因斯以及本尼迪克特.康伯巴奇。奥德曼本人将扮演迈布里奇的检察官。
  2. 我对事物持悲观态度
    这样令人反胃的发现在当地并非第一次。从去年起,位于中越边境的广西警方加强了对走私活动的监察打击力度,并成功突袭七家非法食品加工厂。
  3. Czech model Petra Nemcova went for a dress in white, which featured an extremely plunging neckline and thigh-high split. Ensuring that both her lithe legs were highlighted to the max, the stunning blonde made sure all eyes were on her as she sashayed down the red carpet.

Consumer prices rose 2.3 per cent year-on-year, more than expectations of 1.8 per cent. That is the biggest rise since July 2014. They had risen 1.8 per cent in January.
The FORBES Global 2000 is a comprehensive list of the world’s largest, most powerful public companies, as measured by revenues, profits, assets and market value.
China's economic performance in the past few years should suffice to put predictions of a hard landing to a full stop. China's economy will continue to enjoy medium-high growth and be upgraded to higher levels
新总督还寻求私有化如能源生产部门的服务,设立一个办公室监督和分类联邦资金以减少腐败,并为医生创造财政奖励,以提升日益减少的专家人数。
To be sure, that excitement can certainly lead to unrealistic declarations from those in the community. Some bitcoin developers and investors proclaim that within five years, all the major banks will be accepting bitcoin. That’s a stretch, acknowledges Peter Smith, COO of the bitcoin wallet Blockchain (not to be confused with the actual bitcoin block chain). “I hear a lot of predictions about how soon the whole world will be using bitcoin, and most of the time, those are unrealistic,” he says. “What we’re trying to do as an ecosystem is incredibly audacious, so it’s going to take a lot of time.”

Key Elements of the Daily P&L

It was all work, work, work for the BBC Culture team and parties, alas, were few and far between. But the rest of Cannes was painting the town red. In 2013 we tried to calculate the amount of champagne consumed at the festival by contacting Piper Heidsieck, “the official drink” of the festival, but they declined to comment – though judging by the merry faces and staggering gaits of some on the Croisette, it's safe to assume a colossal quantity. At the party for Matteo Garrone's Tale of Tales on the first weekend, the champers flowed freely and the revellers stayed on until the early hours. When the BBC's Rebecca Laurence spoke to one of its stars the following morning and asked how many hours sleep he'd had before their interview, he simply narrowed his bleary eyes and held up two fingers.
The new data released yesterday represent the first snapshot of global trade for 2015. But the figures also come amid growing concerns that 2016 is already shaping up to be more fraught with dangers for the global economy than previously expected.
菲律宾警察总长表示,新总统罗德里戈?杜特尔特(Rodrigo Duterte)上台后,不断升级的禁毒战争已造成近1800人死亡。
Meme-sharing Facebook groups have become a new college tradition, Mic reported last week, with students across the country trading inside jokes and fighting battles with rival universities via screenshot and caption.
从什么时候起,冬季成了一年中电视节目最丰富的季节?今年秋天有许多首播电视剧做了有组织的盛大宣传,获得不少关注,但更多有趣的剧集还是在一年中的前三个月中登陆有线台、无线台和网络。

The civil service exam consists of writing tests and interviews. The interviews are expected to be held in February or March, after the writing test results come out in January.
Gitanjali's invention was inspired by the scandal in Flint, Michigan, where officials are facing charges, she told Business Insider.

  • 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).

But top managers at companies in the fields of scientific research and technology services saw their pay decrease by 4.2%.
“When I look at the data, I keep coming back to this issue that it’s really about identity politics,” said Elisabeth Ivarsflaten, a professor at Norway’s University of Bergen who studies Europe’s far-right parties. “This is the most powerful predictor of support for the populists.”
3. You support the teams that I support.
8月7日
It's quite an odd question, because Ireally wanted to start writing when I read lots of Stephen King stories. Hisstories were quite astonishing and interesting.
It’s wall-to-wall pure pop heaven, crackling with originality and dark humor, teeming with action sequences so perfectly timed and executed you almost want to run out of the theater on the spot so you can call a friend and rave about it — but you wouldn’t dare leave your seat because you wouldn’t want to miss a frame of this brilliant, pulse-quickening gem.

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

国家大学排行榜单数量从去年的38份上升到42份。新加入的榜单包括阿根廷、墨西哥、巴基斯坦和罗马尼亚大学排行榜。
但是,租金稳定政策的反对者怀疑,在共和党人把持州议会的情况下,2015年将不会是租户运动的分水岭。舍温·贝尔金(Sherwin Belkin)是一名代表业主利益的律师,他说:“业主们认为可以借此机会对租金管制政策做一些亟需的改变。”
adj. 反对的,敌对的 v. 和 ... 起冲突,反抗

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

Part of the appeal of online programmes lies in their flexibility, reach and slower pace of delivery than cam-pus-based MBAs. Apart from IE, which imposes an 18-month time limit, participants have on average about five years to complete their degrees.
[.reidi'ein]
While you're studying, pay attention to the material you know will be on a test and write a quick practice question. Start a new document on your laptop and add questions as you think of them.
Honestly if you want to laugh your way through a Netflix original movie, please just watch The Incredible Jessica James because it's a delightful romantic comedy that blows everything else out of the water.
它还体现在萝塞拉·亚尔迪尼(Rossella Jardini)为莫斯奇诺(Moschino)设计的2009年春夏系列的蝴蝶结和宽松裙子上以及以玛丽·匡特(Mary Quant)为灵感的2013年春季系列中。

Total migrant worker earnings are estimated to be $3 trillion annually, of which approximately 85 percent remains in the host countries. The money migrants send home averages less than one percent of their host country's gross domestic product, IFAD said.
各类公司均表示要扩充高级系统分析师队伍。与今年的薪酬水平相比,这一职位的起薪预计会增长5%,达到8.55万美元;大型企业中,金融分析师的起薪将达到8.15万美元,比2010年增长4.8%;经验丰富的行政助理的薪水也将上涨3.1%,达到4.175万美元。
鲁拉卡拉夫(Roula Khalaf)
Holly Hunter reportedly keeps her best actress award, which she won for her portrayal of Ada McGrath in the 1994 New Zealand film, The Piano, at the New York offices of Joel and Ethan Coen. It sits alongside the statue Frances McDormand won for her role as the heavily-pregnant local police chief with the insatiable appetite, Marge Gunderson, in the Coens’ 1996 film Fargo.

5. bedazzled / a . 眼花缭乱的。
布雷克·格里芬的高中样子和现在相差不大。只要在高中版的格里芬上加一些头发,再增大他的肌肉,就变成了如今的格里芬。
第一种看法是,油价本质上具有周期性。下跌之后必然会回升。这道波谷越深,下一个山峰就越高。
Jon Copestake, editor of the EIU Worldwide Cost of Living Index, said one of the most notable changes was the rising costs in Australia, with Sydney third in the list and Melbourne fifth. Sandwiched between them was Oslo in Norway.
Mr. Nathan was among the few dealers actively bidding at the evening sales. Buying on behalf of a client, he paid 506,500, or twice the estimate, at Christie’s for Charles-Antoine Coypel’s 1737 painting, “The Destruction of the Palace of Armida.”
'Don't ever do this again,' she said to herself. 'It's so scary.'

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.

人民日报官网表示,2013年符合报考条件的人数到达历史最高——152万,2014年为141万人,这是四年来报考人数首次出现下降。
People are still looking at old masters for pleasure, if not as lucrative investments. Sotheby’s said 6,000 people visited its Dec. 5 to 9 viewing, compared with the 6,400 who saw its Impressionist and contemporary sales in June. At the lower end of the price scale, many historic paintings do find a market — Christie’s and Sotheby’s day sales of old master paintings on Dec. 9 and 10 had solid-enough selling rates of 67 and 65 percent apiece.
福布斯杂志认为,特朗普净资产的下降,主要是由于曼哈顿市中心房地产市场的疲软。

法国电信商学院(Télécom Business School)和布拉格经济大学(University of Economics)的教师性别比例最为均衡,女教师占50%,瑞士苏黎世大学(University of Zurich)的教师性别比例最不均衡,女教师仅为9%。瑞士洛桑国际管理发展学院(IMD)的教师队伍国际化程度最高,94%来自海外,米兰理工大学MIP管理学院的教师则均为意大利人。
In Sex and the City, Miranda and Carrie frequent a place called Magnolia Bakery at 401 Bleeker Street. After the episodes aired, hordes of people had to investigate those cupcakes. Nothing can incur cupcake mania quite like Carrie Bradshaw can. Magnolia Bakery received a huge boost in sales and customers. In fact, they were so popular that they had to hire a "bouncer" of sorts. Not quite your typical club bouncer, this bouncer was friendly and very interested in the finer points of cupcakes.
罗杰斯对于中间剧情的反转十分不满,因此在拍完前三季之后决定离开剧组。这样的违约行为使他面临数百万美元的诉讼。但讽刺的是,韦恩·罗杰斯从来没有正式和剧组签订过合同(他涉及道德条款方面的问题)。因此该诉讼请求被驳回。你可能会说在这次的事件中,罗杰斯是笑到最后的人,但自从他离开剧组,《风流医生俏护士》又播出了八季,而罗杰斯在他的演艺生涯中再也没有取得过这样的成就。所以说他是笑到最后的人,也许只是一个相对的说法。
节目24 土耳其风情舞蹈《火》,土耳其火舞舞蹈团

On the long voyage to World Cup triumph, Belgium and Uruguay are two icebergs that the favorites would rather avoid. Both nations, despite being underdogs in this year's tournament, have the ability and the nous to upset their bigger and brasher rivals. Yet it's remarkable, given their small size and history as geopolitical doormats, that they remain competitive at all.
Despite the confusion, executive producer Ed Razek has commended the Chinese partners as “wonderful and enthusiastic hosts.”
优秀的老板们懂得授权的艺术。我的一位评论家说要沿着线走“他们已经从目前的工作里面抽身”,意味着他们不干涉每一天和每一分的工作流程和程序。本质上,学着去授权给员工去代替微化管理是对员工的一种信任。
US News also offers subject-focused rankings, which include popular fields such as computer science, economics and business and engineering.
Song “Wind Blowing In The Wheat Field” (Li Jian and Sun Li)

特斯拉(Tesla) Model 3s的产量会超过25万辆吗?
The official non-manufacturing PMI came in at 54.3 in October, down from a recent peak of 55.4 a month prior. A key sub-index for the services sector likewise fell 0.9 points from its September peak to 53.5. Even the construction industry appeared worse off, with a sub-index for the sector dropping 2.6 points to 58.5.
gala=milk牛奶,milky way=银河系以xy结尾的只有4个单词,xy表示交织在一起,象坐标线一样,银河系也象星星交织在一起。参:neodoxy(n 新学说;新见解);orthodoxy(adj 正统的);heterodoxy(n 非正统;异说)
《不可思议的杰西卡?詹姆斯》

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

循环利用:建筑垃圾“变身”新型材料

报告还写道“这一增长进一步依靠视频编辑技术,在第三季度显著增长了19%,因为视频内容已经成为了大多数顾客为中心的网站的首要的吸引和号召行为。通过社交媒体的大量的视频营销也助涨了这一需求。”
3. “Spotlight” (Tom McCarthy)

Ellen Johnson Sirleaf, 72, became Africa's first democratically elected female president in 2005. The Nobel Committee praised the Liberian leader for her efforts to secure peace, promote economic and social development and strengthen the position of women.
In 2011, at age 15, D'Aloisio closed a seed round of funding from Li Ka-shing. A year later, Summly launched, and within a month it had attracted 500,000 users and became the number-one news app in 28 countries. The Yahoo! sale capped off a remarkable run for someone not yet out of high school. But it's not mere technological savvy that sets D'Aloisio apart. Since long before he could shave, he has been driven by an intense curiosity and a desire to make some sort of mark on the tech world. Not just to create but to build and, yes, to monetize.
根据康奈尔大学、英士国际商学院和世界知识产权组织联合发布的这一份报告,这使得中国成为中等收入经济体中该指标的领先者,紧随其后的是已经超过巴西的印度。
Children show “Paper-cutting Flowers” (China Southern Dance School under the China Dancers Association)
4.闻疾病的鼻子
根据FlightAware网站为福布斯编制的数据显示,总部位于落基山脉以西的航空公司在节假日期间的航班晚点率最低。
最佳女歌手:米兰达·兰伯特

Remedy: This is another hindsight-based regret that you can’t cure without a time machine. The years, energy and dollars you spent on your degree are sunk costs. You can’t do anything about your past academic track record, but you can identify the areas in which you think you fell short in your college days and figure out how to augment those shortcomings in the present. For example, if you feel you didn’t do enough networking outside of the classroom, you might consider joining an alumni group or make a greater effort to participate in professional associations in your field. If you regret skipping your 8:00 AM managerial accounting class and mourn how useful those concepts would be to you now, check out the continuing ed options at your nearest community college.
我判断摆烂不是看言论而是看球队动作的。所以,即使球队说他们没有摆烂,但是签了一大批落选的自由球员,同时报告明星球员伤病缠身,这时候你就知道,他们是在摆烂了。
根据两位了解相关计划的人士的说法,中国政府正在禁止中国旅游团体赴韩国旅游,这是对韩国拟部署美制萨德(Thaad)反导系统的最新报复手段。
单词celebrity 联想记忆:
祝来年好运,并取得更大的成就。