2016年第三季度除了成本收入比仍稳定之外，加权平均比率较去年同期有所下滑。
Thee weighted average ratios for Q3 2016 have weakened compared to the same period of last year, with the exception of cost/income remaining stable.
全能银行总体上比专注于某个领域的银行有更稳定的收入和更低的借贷成本。
Universal banks generally have more stable earnings and lower borrowing costs than specialists in one or the other area of business.
指导前利润因为：比预计低的商品成本，高销售收入的杠杆平衡，较低的其他成本包括飞机票，电话等等。
Margins ahead of guidance because of: Better commodity costs than planned, leverage on higher revenue, lower other product costs including freight, phone support, etc.
IBM也尝到了降低成本的甜头；其总收入涨幅不明显，但利润比去年增长了8.7%。
IBM also benefited from cutting costs; its revenue hardly grew, though profit was up by 8.7% from a year earlier.
销售收入和销售成本之间的百分比差额。
Percentage difference between sale income and the cost of sale.
按项目完工百分比法计提收入，结转销售成本科目审核生产发货记录，生成应收账款，核对销售收入。
Check the delivery, create AR entries, and Accrue the revenue by percentage of completion method monthly.
通常销售百分比法是一种简单和常用的方法，其主要是假设资产、负债、收入、成本与销售额成正比例。
Usually the percentage of sales is a simple and commonly used method is based on the assumption of the main assets, liabilities, income, cost of sales and direct proportion.
通常销售百分比法是一种简单和常用的方法，其主要是假设资产、负债、收入、成本与销售额成正比例。
Usually the percentage of sales is a simple and commonly used method is based on the assumption of the main assets, liabilities, income, cost of sales and direct proportion.
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