漂亮的英文怎么拼（汇编20篇）

April 10, 20xx

Dear Margaret,

Today I heard you had lost your father. I know the suddenness of it must have been a dreadful shock; and I just can’t tell you how sorry I am.

I wish there were something I could do or say to soften your grief.

With the deepest sympathy to you and all your family.

Affectionately,

Bob

[译文]

亲爱的玛格丽特：

今天听说您的父亲去世了，我知道这件意外的事情对您一定是一个沉重的打击，我无法表达自己难过的心情。

我真希望我能做些什么或说些什么来减轻您的痛苦。

向你们全家致以最深切的慰问。

您亲爱的，

鲍勃

20xx年4月10日

1. Time is money

时间就是金钱

2. Truth never grows old

真理永存

3. No pains,no gains

没有付出,没有收获

4. Be the master of study

做学习的主人

5. Fly my English dream

放飞我的英语梦想

6. Do our best, enjoy ourselves

做的自己

7. More English, more fun

多些英语，多些快乐

8. Promise little, but do much

少许愿，多行动

9. Where there is a will, there is a way

有志者,事竟成

10. If you think you can, you can

相信自己能行

11. The more noble, the more humble

人越高尚，越谦虚

12. Time lost cannot be won again

时光流逝，不可复得

13. Time past cannot be called back again

时间不能倒流

14. Tomorrow never comes

我生待明日，万事成蹉跎

15. Nothing seek, nothing find

没有追求就没有收获

16. One never loses anything by politeness

讲礼貌不吃亏

17. Impossible is nothing Just do it!

一切皆有可能

18. Happy English, happy life

快乐英语，快乐生活

19. To do the most, to show the best

尽力做，秀

20. English paradise, our world

英语乐园，你我的世界

21. Never say die Never give up

永不言败，永不放弃

22. Don’t be shy, just have a try

不要胆怯，勇于尝试

23. Study English happily Learn English easily

开心学习，轻松掌握

24. The more you speak, the better youll be!

说得越多，变得更好

25. There is no royal road to learning

书山有路勤为径，学海无涯苦作舟

在教学中，我让学生充分朗读，通过这些语言材料感受徐虎全心全意为人民服务的品质。在朗读的基础上，指导学生通过比较抓住一些关键词来体会句子中所含的意义，如：1、箱上写着：凡附近居民水电出现故障，急需当天夜晚修理的，请写清地址投入箱内，本人将及时提供热情服务。开箱时间19时间。2、箱上写着：附近居民水电出现故障，急需修理的，请写清地址投入箱内，本人将提供服务。开箱时间19时。让学生比比两句话的不同及读后的感受，在比较，感悟，朗读中明白徐虎急群众所急，服务态度热情。

第四自然段比较具体地记叙了徐虎为住户连夜疏通管道的一件事，在教学中，通过阅读，让学生初步懂得写一件事需要哪些要素，从而为今后练习写记事的片断打下基础。

这是一篇描写当代人物的课文。徐虎，他是一个全国劳动模范、五一劳动奖章获得者。徐虎的事迹平凡而又伟大，这个名字对现在的孩子来说很陌生，学习课文自然也不会体会和感悟深刻，只有通过换位思考，才能体会出徐虎的伟大。所以在教学这篇课文的时候，我从“热心、诚心、恒心”三个方面展开教学，引导学生抓住关键词“每天”“总是”“定时”“挨家挨户”理解徐虎的坚持，引导学生想象徐虎在帮助人的过程中遇到过哪些困难，他又是怎么克服的，刮风，下雨，生病时徐虎有没有放弃，他又是怎么做的?通过想象，使学生横深入地走进人物内心，也使得徐虎的形象更加丰富、高大。

你好老师。我的名字是* * *。我19岁了。我来自* *。很高兴今天来到这里。我的专业是国际金融和贸易。我爱我的专业,所以我要努力学习。每个人的喜欢某事。,不是吗?

我喜欢上网,打篮球和听音乐。我擅长跑步,尤其是短跑,如100米。这个国家我做梦去西班牙,这是一个非常美丽的国家。我最喜欢的动物是狗,因为它很可爱。我最大的爱好是打篮球,我梦想成为一名职业球员,但我不够高。所以我现在的目标是努力学习,并通过托福考试的第一年。谢谢你!

Hello teachers.My name is .Im 19 years old now.Im from.Glad to be here today.My major is international finance and trade.I love my major,so Im gonna study hard.Everybodys keen on sth.,isnt it?

I like surfing online,playing basketball and listening to music.Im good at running,especially sprint,such as 100 meters.The country Im dreaming to visit is Spain,which is a very beautiful country.My favorite animal is dog,as its so cute.My biggest hobby is playing basketball,and ive dreamt to be a professional player,but Im not tall enough.So my present goal is to study hard,and pass Toefl in the first year.Thank you.

I love reading books is a boy, I have read many books, "Charles ix" dream king "the Wolf" the little prince, "the braggadocio adventures" read, remember once, I had finished my homework, it took a book that oneself like began to read it, just as I read with relish, dad came over and said to me: "jias son should have a meal," I said: "know Ill be right with you, you eat first". Father shook her head and said: "true take you cant, hurry to eat".

There is a saying "has its own beautiful woman in the book, the book has its own gold room" whenever I immersed in the sea, I will forget everything. Books are my mentor in my life, accompany me to grow healthy and happy every day...

我是一个爱读书的男孩，我读过许多的书，《查理九世》《狼王梦》《吹牛大王历险记》《小王子》都仔细阅读过，记的有一次，我写完作业，就捧起一本自己喜欢的书开始读了起来，正当我看的津津有味的时候，爸爸走过来对我说：“嘉昊该吃饭了”，我说：“知道了我马上就来，你们先吃着”。爸爸摇摇头说：“真拿你没办法，快点来吃”。

有句话说“书中自有颜如玉，书中自有黄金屋”每当我沉浸在书海里的时候，我就会忘记了一切。书就是我生活中的良师益友，每天都在伴随我健康快乐的成长……

Hi, my name is . Im years old, a high school student apparently. I love music very much although Im not very good at singing. Ive been playing guzheng, an ancient traditional instrument for a long time and now Im in level 10, which means a really high level among the amateurs.

Apart from that, I also like to reading and writing. They both give me a lot of fun and build my unique personality as well as my goal and dream. I like Wangfei very much. She could be my favorite singer....

Personally, Ive been considering I have a really complicated personality BECause sometimes dont really like to study, sometimes..... However, Im very positive and look forwards to my future BECause Im the one who will realize my goal.

Dear sir/madam:

I’m delighted that you have accepted our invitation to speak at the Conference in [city] on [date].

As we agreed, you’ll be speaking on the topic... from [time] to [time]. There will be an additional minutes for questions.

Would you please tell me what kind of audio-visual equipment you’ll need. If you could let me know your specific requirements by [date], I’ll have plenty of time to make sure that the hotel provides you with what you need.

Thank you again for agreeing to speak. I look forward to hearing from you.

Sincerely yours,

[name]

Warm and easy-going, cheerful living wave, enterprising spirit and teamwork, there are strong practical ability. Good communication skills, adaptable, quick, active, flexible, love innovation! Improve themselves, to meet the needs of work.

Good afternoon,professors: It is my great honor to introduce myself here .My name is liuxiaobing . I come from maoyi sheng class ,the college of civil engineering .And my major is track engineering . During my three-year study in the university ,I have built up a solid foundation of professional knowledge ,as well as a rich experience of social activities . I attained a practice in an internet company on summer vacation of freshman year .This practice not only brought the first bucket of gold to me ,but also let me learn how to cooperate with a wide range of people . When Iwas a sophomore ,I took part in the national undergraduate innovation program as a group leaderandImade impressive progress .There is no doubt that joining this program is so rewarding to me .I learned that a considerate plan could make everything less work and it is of much significance to do what you like andthen insist it. what’s more ,Ialso acquired lots of professional knowledge and knew how to think independently . I am an ambitious person ,always willing to achieve higher goals .I am very interested in my major course ,and I’d like to study it more systematically .This is why I hope to join this class . If I have the chance to be a member of the team ,I’ll try to improve my ability on innovation and learn more skills about professional.

softwares . I’ll try my best to be an expert in rail transit. Thank you . The content of our program is test study on DX piles performance in frozen soils under lateral loads .We did a series of experiments about DX piles and finally proved DX piles performance is better than straight piles .

nviting Friends to a Birthday Party Invitation

Dear Ruth,

Next Friday, September the fifth, is Tom’s birthday. I thought it would be pleasant to have some of his friends here to help him celebrate. Will you come We’ll have dancing from nine until midnight, and then cut the birthday cake! Both Tom and I are very eager to have you here, so don’t disappoint us!

Affectionately yours,

Li Hua August

3.1, 1998

补充协议

Supplementary Agreement

签约方:

BY and BETWEEN：

(1)              L.L.C. (                  ”授权方”)

地址：1000 Flower Street, Glendale, Galifornia 91201

L.L.C. ( ”Licensor”) a Delaware limited liability company, with its principal office located at              Glendale, California 91201; and

(2)              LIMITED COMPANY(              被授权方”)

地址:中国广州市

GUANG ZHOU CAMSING LIMITED COMPANY ( ” Licensee”) with its principal office located at                     Guangzhou, China.

鉴于，

AS,

(A) 20__年3月12日，             与           就            事宜达成一致意见，签署了《品牌授权协议》（以下称“原协议”），协议有效期间自20__年1月1日起至20__年12月31日止；

On March 12, 20__ ,              and                  entered into a Merchandise License Agreement (hereinafter referred to as “Initial Agreement”) for “Kung Fu Panda 2”, with the period starts from January 1, 20__ to December 31, 20__;

(B) 原协议约定的授权使用费为27万美金，并应于20__年8月31日前全额付清。于签约时向支付了2.5万美金预付款，剩余款项24.5万美金至今未付；

According to Initial Agreement, USD $270,000 shall be fully paid by Camsing to as Licensing Royalty on or before August 31, 20__. has paid USD $25,000 as Advance as of the singing date of Initial Agreement, while the remaining USD $245,000 is still unpaid;

(C) 多次向催讨未付款项，结合自身对授权品牌的实际使用情况，请求从未付款项中减免部分授权使用费。

has contacted Camsing many times to collect remaining payments, while, considering about its actual application of merchandise license, requests for a deduction from the unpaid amounts.

故而，双方经友好协商对剩余款项的支付事宜达成如下补充协议：

THEREFORE, both Parties, through amicable negotiation, agree upon the payment of remaining unpaid USD $245,000 as following:

1.        同意免除自20__年1月1日起至20__年12月31日的授权使用费81,666美金；减免之后，Camsing应付的款项为163,334美金（计算方式：245,000 -81,666=163,334）。同意，按本协议约定支付减免后的授权使用费163,334美金后，不再向主张任何费用，包括但不限于授权使用费、违约金等。

agrees to exempt license royalty USD $81,666 of the period from January 1, 20__ to December 31, 20__, that is shall pay USD $163,334 to after the exemption. In the event that has fully paid the remaining license royalty USD $163,334 after exemption according to provisions hereunder, agrees that it will not claim any ge against , including but not limited to license royalty, penalty, etc.

2.        支付方案：应自20__年7月1日起至11月30日止的5个月内分五期还清全部款项163,334美金，具体付款方案如下：

20__年7月17日前 20__年8月15日前 20__年9月15日前 20__年10月15日前 20__年11月15日前

USD $30,000 USD $30,000 USD $30,000 USD $30,000 USD $43,334

合计 USD $163,334

Payment Scheme: shall pay off the remaining USD $163,334 by five payments within the period from July 1, 20__ to November 30, 20__, the payment scheme is as following (all payments should be made on or before corresponding stipulated dates):

July 17, 20__ August 15, 20__ September 15, 20__ October 15, 20__ November 15, 20__

USD $30,000 USD $30,000 USD $30,000 USD $30,000 USD $43,334

Total Amount USD $163,334

3.        前述款项的支付均应汇入指定的如下账户：

银行信息：

收  款  人：

账         号：

ABA     号：

银行代码：

联  系  人：

合约币种：

The stated payments shall be paid to the following ac specified by :

Bank Information: Bank of America

Beneficiary:

Ac No.:

ABA No.:

Swift Code:

Attention:

Contract Currency: United States Dollars.

4.       应严格按照分期付款计划执行，如有一期逾期支付则视为违约，届时剩余应付款项的支付期限立即到期，并且原先减免的20__年度81,666美金的授权使用费不再减免，将一同并入应付款项由立即一次性全额支付，同时，还应按未付款项总金额每日万分之五的标准向支付逾期付款违约金。

shall strictly abide by the payment scheme, otherwise, even one payment delay shall be deemed as breach of contract, upon the payment term of remaining amounts shall expire immediately, besides, the exemption of USD $81,666 for year 20__ shall be cancelled and calculated into the remaining unpaid amounts, which shall be fully paid in a lump sum by Camsing promptly. Meanwhile, shall pay a penalty at a rate of 0.5‰ per day of due total amount for late payment.

5.        法律适用及争议解决：本协议适用中国法律。凡因本协议引起的或与本协议有关的任何争议，均应提交至深圳国际仲裁院（SCIA）按照其仲裁规则进行仲裁，届时败诉方应承担对方为解决本争议而产生的一切合理费用，包括但不限于仲裁费、律师费、差旅费、评估费、调查费、鉴定费等相关费用。

Applicable Law and Dispute Resolution: This Agreement shall be governed by the laws of China. Any dispute arising from or in connection with this Agreement shall be submitted to Shenzhen Court of International Arbitration (SCIA) for arbitration according to SCIA’s Arbitration Rules, and the losing party shall bear all reasonable ges of the other party concerning dispute resolution, including but not limited to arbitration fees, lawyer’s fees, business trips costs, evaluatioges, investigation fees, appraisal costs, etc.);

6.        本协议生效后，即成为原协议不可分割的组成部分，与原协议具有同等法律效力。除本协议对于剩余应付款项的约定外，原协议的其余部分应完全继续有效。如本协议与原协议发生冲突时，以本协议为准。

This Agreement, after its entry into force, becomes an integral part of the Initial Agreement and has the same legal effect. Except for the provisions about the remaining unpaid payment stipulated herein, other provisions of the original agreement shall remain in full effect. In case of any discrepancy, this agreement shall prevail.

7.        本协议为中英文版本，如有不符，以中文版本为准。

This Agreement is written in Chinese and English. In case of any discrepancy, the Chinese version shall prevail.

8. 本协议一式贰份，经双方盖章及代表人签字后生效，双方各执壹份，具有同等法律效力。

This Agreement is prepared in duplicate and shall enter into force upon chops and signatures of the authorized representatives; each party holds one copy, with the same legal effect.

(Signing Page with No Text Below)

SIGNED by   )

duly authorised for and on behalf of  NAME )

L.L.C.

Date: )

) SIGNATURE

（签字、盖章）

SIGNED by   )

duly authorised for and on behalf of  NAME )

COMPANY )

) SIGNATURE

Date:

（签字、盖章）

Hello, everyone. My name is , I am a girl from and my constellation is Gemini. I love small animals very much, especially for dogs, cats, and birds, because they are so cute and funny. I am an introverted person when I get along with strangers, but if we become good friends, you guys will know how nice I am.

中文翻译为：

大家好。我的名字是。我是来自女孩。我的星座是双子座。我很喜欢小动物特别是猫、狗、和小鸟，因为它们太可爱并且太有趣了。在陌生人堆中，我是一个内向的人。但如果我们成为朋友的话，你们就会知道我有多好

Manager:

I " Daily" on the advertisement, that your intention to recruit a manager secretary, wrote a special venture candidates.

Two months later, I am from the hotel property management business school graduate. Height 1.65cm, dignified appearance, good temperament. In school, I systematically studied the introduction of modern management, social psychology, Hotel Management Studies, hotel financial accounting, hotel management, hotel and catering management, the lobby of the hotel management, hotel marketing, hotel property management, property management, residential Area property management, application writing, etiquette school, professional courses in English. Outstanding achievements, has more than paper. Familiar with computer operation and English through the national levels, fluent spoken English, some knowledge in Japanese, Cantonese, Putonghua with ease.

The second half of last semester, I have a five-star hotel rooms do laboratory internship two weeks, the accumulation of a number of practical work experience. I love the hotel management, to become a member of your hotel, and we can work together to encourage hotel developments make every effort to do a good .

My biographical notes and be accompanied by related materials, such as give me the opportunity to interview, I would be honored.

Contact Address: Guangzhou Institute of Business and Technology Department of the hotel property management 510,5 Contact Tel: 1391

Sincerely,

Salute!

Job seekers were:

21.To conquer self does not concede, college entrance examination field show their skills

我自信我出色，我努力我成功

22.I am confident I am, I tried my success

用线条和色彩，绘人生最辉煌

23.If winter comes , can spring be far behind?

大胆挑战,世界总会让步。

24.Dare and the world always yields.

同舟共济，劈浪向前。

25.To pull together in times of trouble, split the waves move.

扬理想之风帆，抵成功之彼岸。

26.Yang ideal windsurfing, against success.

既然选择了远方，便只顾风雨兼程。

27.Since the choice of the distance, I will only hardships.

读健康有益之书，做奋发向上之人。

28.Read good books, do to make progress.

壮底气 树正气

29.Nothing is difficult to the man who will try.

世上无难事，只要肯登攀。

30.Nothing seek, nothing find.

没有追求就没有收获。

31.One never loses anything by politeness.

讲礼貌不吃亏。

32.Strong energy tree healthy atmosphere

讲和气 育灵气

33.Speak and sterile Reiki

勇于进取，敢于创新

34.Where there is a will, there is a way.

有志者,事竟成

35.No pains,no gains.

没有付出,没有收获

36.The greatest talkers are always least doers.

语言的巨人总是行动的矮子。

37.The more noble, the more humble.

人越高尚，越谦虚。

38.There is no royal road to learning.

书山有路勤为径，学海无涯苦作舟。

39.Time lost cannot be won again.

时光流逝，不可复得。

40.Nothing in the world is difficult for one who sets his mind to it.

Technology I have been engaged in the J2ee Web, the general open source framework Struts1, Struts2, Hibernate, Ibatis and Spring are used in project development. Master Ajax, Jquery, Dwr front-end, including CSS and HTML.

The database can write complex SQL query statistics including views, stored procedures, postgre, Oracle, Sql, Server project development experience.My personality is outgoing seems not to like to make friends, like challenging. Leisure time to play badminton, table tennis, chess.If asked why, at the moment I feel the work is not stable, this project I do is the pioneering, with certain experimental may succeed or fail, even if the returned to the head of project success and I cant find your location.Weaknesses: speak too straight, the lack of courage to do things too much will hesitate.Character strengths: work a sense of self is a serious and responsible, can bear hardships and stand hard work.

After pleting my military service， I have been looking for a challenging goal for me to achieve。 And I found that the Intermediate of General English Proficiency Test fits my new achievement properly。

I graduated from Taipei Commercial Junior College， majored in business administration。 Instead of spending much time in playing， I devoted myself to my studies and paid attention to all meaningful things happened in daily life。 By the way， I learned a lot from Mr。 Wang， the professor of my business class。 He is my good friend till now an often gives some appropriate suggestions toward my problem confusion。

My father is， in the same way， a good consultant to me。 As he said: I am in poor education， little for you; to clarify， what he have given is far beyond his words， I do think so。 I was born in a country of Ping Tung Country， farming is our career of generations。 There are four people in my family， Mother is housewife and my brother is a student of an Agriculture College。

I am optimistic and active， and I am confident that I can pass the test。 Thank you for your precious to read my autobiography。

Dear friend,

Im very happy,because my birthday will come next Saturday, And my family have many food and drink.I think a lot of funny things and we will paly them in that day.So I hope you can take part in.Now I will tell you the address of my house.It is in the central of our city named Funny Time. There are many trees and flowers around my home. Its wall is red and white.You must come.Ill wite you.

your friend

Hello, everyone!This is really a great honor to have this opportunity, and I believe I can make a good performance today. Now I will introduce myself briefly.My name is ...I came from Laifeng in Hubei Enshi, which is a small beautiful developing town. Does anyone know there? My hobbies are walking, seeing scenery and cheating and playing games on internet.I like playing basketball , football, table tennies and badminton in my leisure time.If some of you have similar hobbies, i am so glad that you can play whth me.I hope that i can study my English well,and make more friends in the future and have a very unforgettable college life! Thank you!

这寡独的黄昏，幕着雾与雨，我在我的心的孤寂里，感觉到它的叹息。

In my solitude of heart I feel the sigh of this widowed evening veiled withmist and rain.

我们把世界看错了，反说它欺骗我们。

We read the world wrong and say that it deceives us.

人对他自己建筑起堤防来。

Man barricades against himself.

使生如夏花之绚烂，死如秋叶之静美。

Let life be beautiful like summer flowers and death like autumn leaves.

我想起了浮泛在生与爱与死的川流上的许多别的时代，以及这些时代之被遗忘，我便感觉到离开尘世的自由了。

I think of other ages that floated upon the stream of life and love anddeath and are forgotten, and I feel thefreedom of passing away.

只管走过去，不必逗留着采了花朵来保存，因为一路上花朵自会继续开放的。

Do not linger to gather flowers to keep them, but walk on,for flowers willkeep themselves blooming all your way.

思想掠过我的心上，如一群野鸭飞过天空。我听见它们鼓翼之声了。

Thoughts pass in my mind like flocks of lucks in the sky.I hear the voiceof their wings.

"谁如命运似的催着我向前走呢?""那是我自己，在身背后大跨步走着。"

Who drives me forward like fate?The Myself striding on my back.

我们的欲望把彩虹的颜色借给那只不过是云雾的人生。

Our desire lends the colours of the rainbow to the mere mists and vapoursof life.

Stray birds of summer come to my window to sing and fly away. And yellowleaves of autumn, which have no songs, flutter and fall there with a sigh.

Hello, I am from × × × University, Master of the optical profession fresh graduates, he studied under × × × × × × University professor of optical professionals. I would like to apply for the job is your schools physics teacher. I believe in the × × × × × University, the training school training, I have the ability to accept any challenge. Since entering university, I have been attention to their own ability and quality of comprehensive training, learning new knowledge and actively participated in various social activities Duanlian own practice . Undergraduate and graduate students in seven years, the persistent efforts, in learning, work and achieved certain results, various aspects of capacity has been greatly improved.

During the course I am serious, solid foundation for learning and mastery of professional knowledge, a systematic grasp of the physics of the relevant theoretical knowledge, familiar with Windows XP operating system and Office software, to master Word, Powerpoint, Excel, C + +, etc. familiar with Photoshop and some commonly used software. At the same time, my spare time to read materials on a large number of books extensively, not only to enrich himself, and his various skills training. More importantly, the rigorous study and correct learning attitudes shaped me simple, stable, innovative character.

Post-graduate education center I have to teach a physics teaching in high, this is a formal counseling schools in which I benefited a lot this year, with the quality of a teacher should have a certain student teaching experience and management ability, and I believe will work in my future teachers play an active role, has made me more confident that competent teachers in this post.

Graduate programs, I am still trying to learn the basics of discipline, on the subject of active research and practice, learn and master the knowledge of signal processing, laser radar systems theory, and the application of wavelet toolbox and wavelet signal processing procedures such as technology, and is expected to In the laser radar signal processing theory and experimental study of a breakthrough. Laboratory conditions using active experimental research, experiment and theory, and further strengthen and improve ourselves.

× × University Graduate Student Union was the information gathering and editing team, team leaders, to participate in graduate student congress, games and other publicity, organization and information collection work to improve my organization and innovation. Also participated in the × × × University College of Physical Science and Technology, the optical part of fundamental physics experiment teaching, Im very sincere, extensive communication, has a good ability to cooperate.

I believe through more practice and training in your school by recruiting qualified job. I eagerly look forward to becoming a member of your school, please test me in practice! Please give me a chance to prove! Thank you!

如何写一篇漂亮的财务报告

财务分析报告（本文主要指内部管理报告）是对企业经营状况、资金运作的综合概括和高度反映。然而要写出一份高质量的财务分析报告并非易事。笔者认为，撰写财务报告以下六点值得注意：

一、要清楚明白地知道报告阅读的对象（内部管理报告的阅读对象主要是公司管理者尤其是领导）及报告分析的范围。

报告阅读对象不同，报告的写作应因人而异。比如，提供给财务部领导可以专业化一些，而提供给其它部门领导尤其对本专业相当陌生的领导的报告则要力求通俗一些；同时提供给不同层次阅读对象的分析报告，则要求分析人员在写作时准确把握好报告的框架结构和分析层次，以满足不同阅读者的需要。再如，报告分析的范围若是某一部门或二级公司，分析的内容可以稍细、具体一些；而分析的对象若是整个集团公司，则文字的分析要力求精练，不能对所有问题面面俱到，集中性地抓住几个重点问题进行分析即可。

二、了解读者对信息的需求，充分领会领导所需要的信息是什么。

记得有一次与业务部门领导沟通，他深有感触地谈到：你们给我的财务分析报告，内容很多，写得也很长，应该说是花了不少心思的。遗憾的是我不需要的信息太多，而我想真正获得的信息却太少。我们每月辛辛苦苦做出来的分析报告原本是要为业务服务的，可事实上呢？问题出在哪？我认为，写好财务分析报告的前提是财务分析人员要尽可能地多与领导沟通，捕获他们“真正了解的信息”。

三、报告写作前，一定要有一个清晰的框架和分析思路。

财务分析报告的框架具体如下：报告目录—重要提示—报告摘要—具体分析—问题重点综述及相应的改进措施。“报告目录”告诉阅读者本报告所分析的内容及所在页码：“重要提示”主要是针对本期报告在新增的内容或须加以重大关注的问题事先做出说明，旨在引起领导高度重视：“报告摘要”是对本期报告内容的高度浓缩，一定要言简意赅，点到为止。无论是“重要提示”，还是“报告摘要”，都应在其后标明具体分析所在页码，以便领导及时查阅相应分析内容。以上三部分非常必要，其目的是，让领导们在最短的时间内获得对报告的整体性认识以及本期报告中将告知的重大事项。“问题重点综述及相应的改进措施”一方面是对上期报告中问题执行情况的跟踪汇报，同时对本期报告“具体分析”部分中揭示出的重点问题进行集中阐述，旨在将零散的分析集中化，再一次给领导留下深刻印象。

“具体分析”部分，是报告分析的核心内容。“具体分析”部分的写作如何，关键性地决定了本报告的分析质量和档次。要想使这一部分写得很精彩，首要的是要有一个好的分析思路。例如：某集团公司下设四个二级公司，且都为制造公司。财务报告的分析思路是：总体指标分析—集团总部情况分析—各二级公司情况分析；在每一部分里，按本月分析—本年累计分析展开；再往下按盈利能力分析—销售情况分析—成本控制情况分析展开。如此层层分解，环环相扣，各部分间及每部分内部都存在着紧密的勾稽关系。

四、财务分析报告一定要与公司经营业务紧密结合，深刻领会财务数据背后的业务背景，切实揭示业务过程中存在的问题。

财务人员在做分析报告时，由于不了解业务，往往闭门造车，并由此陷入就数据论数据的被动局面，得出来的分析结论也就常常令人啼笑皆非。因此，有必要强调的一点是：各种财务数据并不仅仅地通常意义上数字的简单拼凑和加总。每一个财务数据背后都寓示着非常生动的增减、费用的发生、负债的偿还等。财务分析人员通过对业务的了解和明察，并具备对财务数据敏感性的职业判断，即可判断经济业务发生的合理性、合规性，由此写出来的分析报告也就能真正为业务部门提供有用的决策信息。财务数据毕竟只是一个中介（是对各样业务的如实反映，或称之为对业务的映射），因而财务数据为对象的分析报告就数据论数据，报告的重要质量特征“相关性”受挫，对决策的“有用性”自然就难以谈起。

五、财务分析报告的分析手法。

如何才能将报告写活并有自己的特色？这里仅介绍本人在报告写作过程中几点所悟：

（一）分析要遵循差异—原因分析—建议措施原则。因为撰写财务分析报告的根本目的不仅仅是停留在反映问题、揭示问题上，而是要通过对问题的深入分析，提出合理可行的解决办法，真正担负起“财务参谋”的重要角色。唯此，报告的有用性或分量才可能得到提高和升华。

（二）对具体问题的分析采用交集原则和重要性原则并存手法揭示异常情况。例如，某公司有36个驻外机构，为分析各驻外机构某月费用控制情况和工作效率，我们以“人均差旅费”作为评价指标之一。在分析时，我们采用比较分析法（本月与上月比较）从增长额（绝对数）、增长率（相对数）两方面比较以揭示费用异常及效率低下的驻外机构，我们分别对费用增长前十位（定义为集合a）及增长率前十位（定义为集合b）的驻外机构进行了排名，并定义集合c=a∩b，则集合c中驻外机构将是我们重点分析的对象之一，这就是“交集原则”。然而，交集原则并有一定能够揭示出全部费用异常的驻外机构，为此“重要性原则”显得必不可少。在运用交集原则时，头脑中要有重要性原则的意识；在运用重要性原则 时，同样少有了闪集思想。总而言之，财务分析人员要始终“抓重点问题、主要问题”，在辩证法上体现为两点论基础上的重点论。

（三）问题集中点法亦可称之为焦点映射法。这种分析手法主要基于以下想法：在各部分分析中，我们已从不同角度对经营过程中存在的问题进行了零散分析。这些问题点犹如一张映射表，左边是不同的分析角度，右边是存在问题的部门可费用项目。每一个分析角度可能映射一个部门或费用项目，也可能是多个部门或费用项目。由于具体到各部分中所分析出来的问题点还不系统，因而给领导留下的印象比较散乱，重点问题不突出；而领导通过月度分析报告，意在抓几个重点突出的问题就达到目地了。故而财务分析人员一方面在具体分析时，要有意识地知道本月可能存在的重点问题（在数据整理时具有对财务数据敏感性的财务分析人员能感觉到本月可能存在的重大异常情况），另一方面要善于从前面零散的分析中筛选出一至两个焦点性问题

六、分析过程中应注意的其它问题。

（1）对公司政策尤其是近期来公司大的方针政策有一个准确的把握，在吃透公司政策精神的前提下，在分析中还应尽可能地立足当前，瞄准未来，以使分析报告发挥“导航器”作用；

（2）财务人员在平时的工作当中，应多一点了解国家宏观经济环境尤其是尽可能捕捉、搜集同行业竞争对手资料。因为，公司最终面对地是复杂多变的市场，在这个大市场里，任何宏观经济环境的变化或行业竞争对手政策的改变都会或多或少地影响着公司的竞争力甚至决定着公司的命运；

（3）勿轻意下结论。财务分析人员在报告中的所有结论性词语对报告阅读者的影响相当之大，如果财务人员在分析中草率地下结论，很可能形成误导。如目前在国内许多公司里核算还不规范，费用的实际发生期与报销期往往不一致，如果财务分析人员不了解核算的时滞差，则很容易得出错误的结论；

（4）分析报告的行文要尽可能流畅、通顺、简明、精练，避免口语化、冗长化