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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One of the problems with financial reporting is that the information is out of date as soon as you get it.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 Microsoft founder's net worth is $86 billion, up from $75 billion last year.
单词document 联想记忆:
Cambridge Judge Business School also ends the year on a high, appearing for the first time in the rankings for both open and custom executive education, and climbing three places in the MBA ranking and 12 places in the Executive MBA table.
One of the most discouraging aspects of 2014 for professional investors has been the start-and-stop nature of the recovery. We coasted into January on a trend of strengthening economic reports. Within a few weeks, a nationwide snowstorm seemingly drove the economic data off the side of the road.
adj. 全球性的,全世界的,球状的,全局的

他告诉电视台记者说:在美国有这样一种制度,我们会注意那些本来该到你的手上结果却没到你手上的东西,我们会把它重新送还给你,这个系统非常好。

“疲软的国内需求和大宗商品价格下跌继续拖累中国的进口增长,”澳新银行(ANZ bank)经济学家刘利刚表示。“展望未来,中国的出口行业仍将面临一些重大不利因素。”
[?'din]
The world's second-largest economy is catching up to traditional innovation front-runners, who were led again this year by Switzerland, Sweden, Britain and the United States, said the annual report by the U.N.'s World Intellectual Property Organization (WIPO), INSEAD Business School and Cornell University.
Over the first weekend of 2015 the second-largest bitcoin exchange, Slovenia-based Bitstamp, was victim of a hack to the tune of some $5 million U.S. dollars’ worth of the digital currency. As the tech press were quick to point out, it was a worrisome start to the year for a digital currency that Quartz had already declared “the worst investment of 2014.” And if you look at its performance between Jan 1, 2014 and Jan. 1, 2015, that’s not wrong: bitcoin ended the year at 39% of the value it started with.
Wang Ki-young, a director at South Korea’s culture ministry, said on Friday that Chinese authorities had ordered tourism agencies in Beijing to halt tours to South Korea from mid-March. Mr Wang said the move would be expanded to other provinces.
2010 10-year Treasury yield (year-end): 5.0%
n. 决定,决策

宾夕法尼亚州立大学的气候科学家迈克尔·E·曼恩(Michael E. Mann)在电子邮件中说,“如果不是由于燃烧化石燃料所产生的、导致地球变暖的气体排放越来越多的原因,在上千年史无前例的几十年较暖期间、创纪录地变暖的十年中,看到变暖的又一个记录年度,是非常不可能的。”
我原以为胡扯是失败与庸俗的产物——它的存在是因为真相往往太伤人,或者高管们懒得弄明原委。

The Daily P&L Game Plan

  • 雄安新区居民高价抛售房产 中介被警方带走
  • Key elements of the Daily P&L
  • How to Create the Daily P&L
  • 李克强回应今年’五一’是否还会放小长假

Overcome the Resistance

输家:国王
v. 降低,婉谢

1999:H9N2传染人类1999: H9N2 Infects Humans
卓越雇主排名:1
外部事件的影响。《消费者报告》(Consumer Reports)杂志曾经对Model S大加吹捧,但最近该杂志也报道了它的一些常见故障,包括门把手失效,中控触屏白屏,导致车内大部分功能不能使用等等。汽车网站Edmunds.com也找了Model S的麻烦。更多此类报告无疑会影响特斯拉到目前为止非常正面的声誉。
1.水上类比赛项目
Johan Pettersson被授予搞笑化学奖,以表彰其揭示了瑞典小城Andersl?v居民的头发会变绿的原因,因为这里的水中含铜量太大。

President Xi Jinping is also a well-known football fan, who has repeatedly voiced his support for the sport's development in China.
哈佛大学发言人瑞秋?戴恩拒绝对该新闻发表评论。她在邮件中写道:“我们对于个别申请人的录取情况不予置评”。
From the beginning, social networks have been effectively walled off from the Internet. The treasure trove of content on Facebook, for instance, doesn't generally show up on Google (GOOG). But does it have to be that way? Wouldn't it be convenient to see Twitter search results automatically displayed alongside a standard Google search, for example? And why, for instance, don't the latest tweets about a restaurant pop up when you're searching Yelp (YELP)? The competing interests of different networks sends this content behind proprietary walls, but a number of tools offer creative ways to bridge the gulf. (Full disclosure: My company has developed one such tool.)
Kobe Bryant

Resistance Points

Gary Oldman on blistering form as Winston Churchill.

  1. 其中包括“qwerty”(键盘字母顺序,排名第4)、“admin”(管理员,排名第11)和“login”(登录,排名第14)。
    尽管随着租赁成本的上升和失业率的下降,薪酬最终会会上升;商人们将会在招聘劳动力上付出更多的成本而且还有可能由于缺乏员工以增加产量而导致销售量下降的风险。
    Wuxi, in coastal Jiangsu province, retained the top spot for a second month with growth of 4.9 per cent,
  2. v. 形成(颗粒状),
    2011年,在《老友记》最后一季播出7年之后,美国卫星电视频道Comedy Central再次播放该剧,观看人数超过了3600万,而观众的年龄主要分布在16岁至34岁之间。假期时,看剧人数更是由于播放集数增加而飙升。
  3. 荷兰首相马克?吕特(Mark Rutte)最近由于对安卡拉立场强硬而在民调中排名上升。吕特所属的自由民主人民党(VVD)在民调中略微领先自由党。周二,他将埃尔多安的言论称为“对历史令人恶心的歪曲”,还称“我们不会自甘堕落至这种水平。这完全不可接受”。

Obama won the second to put himself back in the race. Although he also won the third, foreign policy is not a major concern for voters and it is unlikely to result in any major poll swings.
At a time when the overall stock market is idling with the parking brake on, Tesla shares are on a tear. Since the beginning of the year, they have risen 80%. Currently at $262, the stock is selling at close to its all-time high and has a market cap of $32 billion.
['steibl]
明年,寻找新楼盘的买家将会有更多的选择。根据科克伦阳光营销集团(Corcoran Sunshine Marketing Group)提供的数据,明年(2015年——译注)曼哈顿、布鲁克林和皇后区长岛市(Long Island City)新上市的共管公寓预计将增加一倍以上,从2014年的3444套增加到8366套。
over $50,000 category, pickups and SUVs distributed through non-premium dealers outsell German luxury brands.

Key Elements of the Daily P&L

农村贫困人口减少1240万;
The public prosecutor has decided to release several individuals and will proceed with the prosecution of at least five others.
They're the top three most unaffordable housing markets in the world, according to the 13th Annual Demographia International Housing Affordability Survey: 2017, published recently.
精算师的工作是对风险给出一个经济数值。例如,飓风摧毁一幢临海别墅的可能性,或某养老制度的长期负债。CareerCast.com的出版人托尼李(Tony Lee)说,在一个充满各种自然和人为风险的世界,精算行业正蓬勃发展。他还说,精算师人才目前有很大缺口,所以其薪资还在不断上涨。(据美国劳工部统计,2010年精算师的薪资中值为87,650美元。)
就算利润率更低(比如40%),并且替代率为1/3(即全价iPhone的客户流失三分之一),低价iPhone也能提高苹果的营收和毛利润(见上表)。

今年的排行榜包括90个管理学硕士项目,创历来最高纪录,多于2015年的80个。
新年可能平淡开场。但在中国不是这样,2016年中国股市的开局相当刺激,交易员们简直要窒息在泡沫中:周一沪市下跌7%,深市跌幅超过了8%。情况本来可能会更糟糕。一项在沪深300指数下跌7%时暂停交易的新机制让这场大戏提早落幕——就这次的情况而言,是提早了一个半小时。

  • 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 the UK courts may land a heavy blow on ride-hailing app Uber. In 2017, the California-based company failed to persuade an appeal judge that two of its London drivers are independent contractors. In 2018, the test case will go to the Court of Appeal and possibly to the Supreme Court. If Uber loses the case and is told to assume the responsibilities of an employer, the implications will ripple far and wide.
Tinashe featuring Devonté Hynes “Bet” (RCA)
She made several points in a note to clients Tuesday that struck me as new:
D1t]!J^-6h=kwFS)I
Isn’t that what we all want? Don Draper would have understood.
By the time of the Asian crisis of 1997-98, he says, the Fed had become more responsive and pulled back from its tightening cycle on concern that the turmoil in Southeast Asia would affect the US economy.

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

adj.
A total of 16 Chinese companies are in the top 100 on the list, including China Mobile, Alibaba and Tencent.
Here are our top picks for games that debuted at Gamescom 2014.

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

然而,主要榜单上的排名大幅上升不会自动转化为欧洲商学院排名的上升。例如,牛津大学(University of Oxford)萨伊德商学院(SaBusiness School)在MBA榜单上的排名上升1位,在开放招生EMBA课程的排名上升5位,在EMBA榜单上的排名上升12名,首次进入该榜单前十名,但其在欧洲商学院榜单上的排名没有变化,依然是第10名。
不过幸好y一位Siddeeq先生的朋友看到了电视新闻于是联系了他。Siddeeq先生表示他依然非常希望看到这封信,虽然他和写信的未婚妻已经离婚了。
如果你是一个工薪阶层的白人,担心这个充满国际性的新世界会摧毁或贬抑你所珍视的身份认同,那么你并没有一种在文化上能够被接受的方式,去阐明自己内心感受到的危机。
There’s a (not so) quiet revolution going on under the hoods of today’s cars, trucks and crossovers if the latest list of best engines compiled by the experts at WardsAuto is any indication. Turbocharged, supercharged and diesel engines – and even one electric motor – dominate the 20th annual 10 Best Engines awards, which, according to Wards, “recognize outstanding powertrain achievement, world-class technologies and those rare engines or electric propulsion systems that are so compelling they help sell the vehicle.”
乔纳森·格雷泽导演的《皮囊之下》讲述的是一位美丽又可怕的外星人的故事,她本身美丽,恐怖而且是个外星人:这是一部完全与众不同的,残暴的色情电影。乔纳森·格雷泽以前导演的优秀作品仅仅只是为这部电影做的局部模糊的铺垫。他的《性感野兽》(2000)是一部令人视觉上满足的,兴奋的,充满智慧的犯罪惊悚片,它超越了那个年代操着方言的悲剧老头的模式。《重生》(2004)有着库布里克式的精致与阴冷,电影中的一些画面,十分出色;它是一部值得奉为经典的电影,但尚未实现。接着十年过去了,对那些电影事业一直无法实现的人,格雷泽似乎成为他们的设计师。(天知道,这种事情总发生在那些有天赋的人身上)。

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。
一些深受喜爱的电视剧角色就像老朋友一样存在于我们的生活中,并对我们产生翻天覆地的影响。我们为之捧腹大笑,也为之潸然泪下,甚至不惜撒谎请假,只为能够端坐在电视机前得知他们的最新进展。自始至终,我们对他们如痴如醉。但是还有很多东西是观众无法从银幕上得知的,比如隐藏在这些电视剧中的小秘密。下面就是一些受人追捧的电视剧的幕后故事。
进入2月以来,猛龙逐渐感到他们需要进行人员调整了:良好的开局已经被挥霍的差不多了,他们的防守不足以限制对手,他们在四号位有个巨大的漏洞,在凯尔-洛瑞即将成为自由球员之前,他们急迫的需要利用好他的巅峰期。
Next year will be the 60th anniversary of the beloved talking bear. And to mark the occasion, Paul King, who directed 2014’s critical and commercial smash, simply titled Paddington, is back for this sequel. In a time where even children’s entertainments are suffused with darkness and violence, this quiet celebration of the everyday English is needed more than ever. The plot of this film? Well, not much really: following the events of the last film, Paddington is quite comfortably installed with the Brown family of Windsor Gardens. He wants to buy a pop-up book for his aunt from a local bookseller, but finding himself a few quid short he puts on his wellies and duffel coat and finds employment in various odd jobs – only to have the book stolen from the shop! A (not so serious) mystery begins. Expect many more jokes about Paddington’s love of marmalade. Released in the UK November 10, November 23 in Germany and November 30 in Cambodia and Malaysia. (Credit: StudioCanal)

Jobs for photographers grew by about 22 percent in Q3. The report’s authors attribute the increase to employers “finally understanding the importance of high-quality pictures on their landing pages.” The desire to expand and improve websites through employing trained, creative professionals was something of a recurring theme throughout this list.
This assumes, of course, that Apple can find a way to build a $330 iPhone with cheaper parts, a slower processor, a lower resolution screen and perhaps a plastic body, thatisn't, in the phrase Tim Cook used at a Goldman Sachs conference last week, "a crappy product."
['p?st]
5. bedazzled / a . 眼花缭乱的。
加强现代农业建设。
Blige将会表演“泥土之界”中的歌曲《Mighty River》,这首获得奥斯卡提名的歌曲是她和Raphael Saadiq以及Taura Stinson共同谱写的。同时,Blige还因出演影片《泥土之界》被提名奥斯卡最佳女配角。她是同时获得奥斯卡提名歌曲和女配角的第一人。

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.

专业一点
Dua Lipa, 'Dua Lipa'
Notable newcomers to the list include Cameron Mackintosh, the first theater producer to enter the ranks, WeWork's Adam Neumann and Miguel McKelvey and Pinterest's Ben Silbermann and Evan Sharp.

President Obama leads the pack. On top of the $400,000 a year, he gets a tax-free expense account worth $50,000. The salary was last raised by Congress in 2001.
2. 麦嘉华对贝南克灾难性QE计划的末日警告
Chinese direct investment in the eurozone was up 37 per cent in 2015, rising to $17.1bn from $12.5bn.
Technically it is a project of the 10-member Association of Southeast Asian Nations to bring all of its trade deals in the region under one umbrella. It also lacks the ambition on many fronts of the TPP.

8. 杰西卡?戈麦斯
They are also less likely to seek employment in a different sector after graduation. Only 30 per cent changed industry sector compared with nearly two-thirds of full-time MBA students.
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.
Nine out of the top 10 have all worked with Victoria's Secret in some capacity, with curve model Ashley being the only exception.
?备用发电机的失败使得纽约大学医院分部的Langone医学中心被迫撤离。大约200名病人被迫转移。官员们正在调查备用电源失败的原因。

Wages will finally accelerate after years of stagnation
美国和英国科学家基于数千份陆地和海洋的每日全球气温监测数据,得出上述发现。
The people we look for usually do not run countries, or headline blockbuster movies, or write best sellers. We leave those to the appropriate sections of the newspaper. Our subjects are more likely to have just emerged from prison, or written their 1,547th novel.
安汉德

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

6盘推新4家售罄 南京“银四”楼市热度不减

本文作者为卡内基国际和平基金会(Carnegie Endowment)高级研究员、世界银行(World Bank)中国业务局前局长,译者/何黎
9. Mila Kunis - $11 million

The next step? Jalava plans to upgrade the finger with an RFID tag and add wireless support. He also wants to add more memory, which seems pointless to us. If he needs more storage, he has nine other fingers he can chop off and replace with flash drives.
So far this year, companies have announced 376 share-repurchase initiatives for a total of $261 billion, according to data from Birinyi Associates. That's nearly 72% higher than 2012, though slightly lower when compared to the same period in 2013, which was a record year for buybacks.
肠道细菌正以我们想像不到的方式干扰着我们。新的研究指出,像帕金森综合症等神经退行性疾病实际上可能始于肠道,而不是大脑。越来越多的证据显示,慢性疲劳综合征可能要归咎于人体内的微生物群系。随着肠道细菌显示出控制食欲以及改变大脑结构的迹象,而且有引起大脑损伤而导致中风的表现,我们的这个小过客(肠道细菌)有着不容忽视的力量。
With an 8.5-percent increase in profits, industrial enterprises reversed the previous year's negative growth of 2.3 percent.
这是继2016年我国首次同步调整企业和机关事业单位退休人员的基本养老金水平后,我国再次做出同步调整。
Why? Just add in the intensifying anger after the Supreme Court's decisions over same-sex marriage issues and gays, add in the growing anger over abortions, Obamacare, gun control, food stamps, the new voter suppression pushed by GOP governors, plus more threats by conservatives and the tea party to dig in their heels and fight to overturn everything and increase austerity too.
After the success of The Conjuring, Ed Warren and Lorraine Warren are back to kick some ghost butts. Conjuring 2 is based on the Enfield Poltergeist, which is apparently a true event that took place in London in 1977.

中国香港——也许香港的标志性景观是一艘驶入画面的仿古船,其背景正是这座城市举世闻名的天际线,但《孤独星球》选中此地却是因为距维多利亚港数英里之外的自然遗产。
在007电影主题曲榜单上,《女王密使》的主题曲获得荣誉推荐。
In a closely fought debate about the six shortlisted titles, one judge described Mr Ford’s book as “a hard-headed and all-encompassing” analysis of the problem. Lionel Barber, FT editor and chair of the judging panel, called The Rise of the Robots “a tightly written and deeply researched addition to the public policy debate”.
Everyone has both, but people tend to be most attached to their “best” identity — the one that offers the most social status or privileges. Successful professionals, for example, often define their identities primarily through their careers.
但是Gitanjali的便携发明,可以通过一个与手机app连接的传感器,就得出一个确切、及时的分析。