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监管工作函“刨根问底”业绩预告,多家上市公司详解“账目”真伪

intermediate36氪1 min read
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Grammar Points

就……而言as far as ... is concernedHSK 5

This pattern is used to limit the scope of a statement and means 'speaking of,' 'in terms of,' or 'as far as ... is concerned.' It often appears in formal written Chinese to introduce the perspective from which something is evaluated.

"对于已经被实施退市风险警示的上市公司而言,营收确认的“成色”直接关系到公司是否触及退市“红线”。"

一方面……另一方面……on the one hand ... on the other handHSK 4

This structure presents two parallel aspects, actions, or viewpoints. It is very common in formal writing and helps organize information clearly.

"监管一方面紧盯风险公司营收是否触及财务类退市“红线”,尤其是第四季度收入突击增长的真实性;另一方面深究业绩亏损的具体成因,对毛利率异常波动、大额资产减值计提等细节“刨根问底”。"

是否whether or notHSK 4

是否 is used to express 'whether' in indirect questions or embedded clauses. It is more formal than 还是 and is common in written Chinese, especially in reporting and analysis.

"监管一方面紧盯风险公司营收是否触及财务类退市“红线”。"

"营收确认的“成色”直接关系到公司是否触及退市“红线”。"

从……看judging from / from the perspective ofHSK 4

从……看 is used to indicate the basis or angle from which a judgment is made, similar to 'judging from...' or 'from the perspective of...'. It is common in analytical and formal texts.

"从问询焦点看,监管一方面紧盯风险公司营收是否触及财务类退市“红线”……"

从……到……from ... to ...HSK 3

This pattern expresses a range, covering items between two points. It can refer to places, time, or categories. In this text, it shows the scope of issues explained by the companies.

"从客户供应商关系到单季度波动的合理性,逐一进行解剖式说明。"

Key Vocabulary

deHSK1

also pr. [di4] or [di5] in poetry and songs

监管jiān guǎnHSK7

to oversee

上市公司shàng shì gōng sī
退市tuì shì
营收yíng shōu
预告yù gàoHSK7

to predict

关系guān xìHSK3

relationship

dàoHSK1

to (a place); until (a time); up to (a point)

cóngHSK2

variant of 從|从[cong2]

刨根问底páo gēn wèn dǐ
工作gōng zuòHSK1

job

触及chù jí
多家duō jiā
是否shì fǒuHSK4

if

业绩yè jìHSK7

(in more recent usage) performance (of a business, employee etc); results

风险fēng xiǎnHSK5

risk; hazard

公司gōng sīHSK1

company; firm; corporation

hánHSK7

letter

波动bō dòngHSK7

wave motion

红线hóng xiàn
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