“earnings report”和“earnings season”分别指什么

“earnings report”和“earnings season”中的earnings不能直接译为“利润”。

可以先看一下各自的英文释义：

Earnings report

An earnings report is an official financial document issued by a public company that shows expenses, earnings, and overall profit of the company for a certain period. The earnings report can also be called the income statement or profit and loss (P&L) statement. Investors can analyze the earnings report of a company to access its financial health and make investment decisions.

Earnings season

Earnings season is the period of time during which a large number of publicly traded companies release their quarterly earning reports. In general, each earnings season begins one or two weeks after the last month of each quarter (December, March, June, and September).

Earnings season is the period when publicly traded companies release their most recent quarter’s financial information in a report called Form 10-Q. During this time, many companies also host conference calls to discuss the results and field questions from analysts on Wall Street.

由上可知earnings report、earnings season分别译为“财报”、“财报季”更为合适。

Earnings report财报

财务报表一般是指三表（指资产负债表、利润表、现金流量表），而财务报告不仅指三表还包括附注说明或完整的财务分析等，是对一个公司的财务流程的具体展示的一个途径。

在美上市的公司根据SEC的规定每三个月发布一份财报（也称10Q表格），披露在这段时期内它的营收、支出费用、利润和其他财务细节，使股东了解公司的业绩，并在证券监管机构SEC进行备案。

Earnings Season财报季

美股大多数公司根据一年的4个季度，在每个季度结束后几周内发布财报，从季度结束后一周半左右开始持续到月底，我们称这段披露财报的时间为财报季。在高峰期每天会有100多个公司发布财报。

类似的用法还有earnings calendar财报日历，指各公司预计发表财报的日期。

双语例句

以下为相关双语示例，供参考：

财报季是指大量上市公司发布季度盈利报告的时间段。一般来说，每个财报季在每个季度的最后一个月(12月、3月、6月和9月)后一到两周开始。

Some traders look forward to earnings season, as it can be a period where they can confirm the positions they places. Shorting a stock before earnings season and watching the price drop can be beneficial, as the psychological drop will usually trigger a sell-off.

一些交易员期待着财报季，因为这可能是他们可以确认头寸的时期。在财报季前做空一只股票并观察股价下跌可能是有益的，因为心理下跌通常会引发抛售。

来源：译问

本站仅提供存储服务，所有内容均由用户发布，如发现有害或侵权内容，请点击举报。