财务BP日课 ·第12天|句式模板:用英文描述财务趋势与变化 —

财务BP日课 ·第12天|句式模板:用英文描述财务趋势与变化 —— 12 个高频句型直接套用

1. 今日学习目标

掌握 12 个描述财务数据和趋势变化的英文句式，能用在经营分析会汇报和书面报告中。

2. 核心句式

第一组：描述增长（Describing Growth）

句式	英文	中文
①	Revenue grew 12% year-over-year.	收入同比增长了 12%。
②	Net income increased by 8% compared to last quarter.	净利润环比增长了 8%。
③	There was a 15% increase in operating cash flow.	经营现金流增长了 15%。
④	Gross margin improved from 40% to 42%.	毛利率从 40% 提升到了 42%。

第二组：描述下降（Describing Decline）

句式	英文	中文
⑤	SG&A expenses declined by 5% versus budget.	销售管理费用比预算下降了 5%。
⑥	Operating income decreased from 2.5M to 2.2M.	营业利润从 250 万降到了 220 万。
⑦	There was a 10% drop in gross margin.	毛利率下降了 10%。
⑧	EBITDA margin narrowed by 200 basis points.	EBITDA 利润率收窄了 200 个基点。

第三组：描述稳定与波动（Describing Stability & Fluctuation）

句式	英文	中文
⑨	Gross margin remained flat at 42%.	毛利率持平在 42%。
⑩	Net income was in line with the budget.	净利润与预算一致。
⑪	Revenue fluctuated significantly due to seasonality.	由于季节性因素，收入波动较大。
⑫	The variance was within the acceptable range.	差异在可接受范围内。

3. 趋势描述词汇表

中文	英文	例句
同比增长	year-over-year (YoY)	Revenue grew 12% YoY.
环比增长	quarter-over-quarter (QoQ)	Net income increased 5% QoQ.
增长/上升	increase / grow / rise	Operating income increased by 8%.
下降/减少	decrease / decline / drop	Expenses declined by 3%.
持平	remain flat / stable	Gross margin remained flat.
波动	fluctuate	Cash flow fluctuated seasonally.
改善	improve	Operating margin improved.
恶化	deteriorate	Profitability deteriorated.
超出	exceed	Revenue exceeded budget.
低于	fall short of	Revenue fell short of target.
被抵消	be offset by	The revenue upside was offset by higher costs.
归因于	be attributed to	The variance was attributed to the marketing campaign.

4. 场景组合练习

场景：财务BP在季度会上汇报 Q3 趋势

"Let me walk you through the Q3 trends. Revenue grew 12% year-over-year, driven by strong performance in APAC. Gross margin remained flat at 42%, in line with budget. However, SG&A expenses increased by 12% versus budget, mainly due to the product launch campaign. As a result, operating income was in line with the budget at 2.5 million. Operating cash flow improved significantly, reaching 3.5 million, which is 1.2 million above net income. Free cash flow was 1.5 million, allowing us to pay dividends and reduce debt."

"我来带大家回顾一下第三季度的趋势。收入同比增长了 12%，主要得益于亚太区域的强劲表现。毛利率保持稳定在 42%，与预算一致。然而，销售管理费用超出预算 12%，主要由于产品上市推广活动。因此，营业利润与预算持平，为 250 万元。经营活动现金流显著改善，达到 350 万元，比净利润高出 120 万元。自由现金流为 150 万元，使我们能够用于分红和偿还债务。"

5. 每日一练

用今天学到的句式翻译以下段落：

"本季度收入同比增长了 12%，主要驱动力是亚太区。毛利率持平在 42%，与预算一致。销售费用增长了 15%，但被管理费用下降 5% 部分抵消了。营业利润从 200 万增加到 220 万。净利润与预算一致。"

"Revenue grew 12% year-over-year this quarter, with the main driver being the APAC region. Gross margin remained flat at 42%, in line with budget. Selling expenses increased by 15%, but were partially offset by a 5% decrease in administrative expenses. Operating profit increased from ¥2 million to ¥2.2 million. Net profit was in line with the budget."