| 单词 | management discussion and analysis |
| 释义 | management discussion and analysis management discussion and analysis(MD&A) In the USA, the section in the annual report to stockholders (seeannual accounts) and in Form 10-K that is required by the Securities and Exchange Commission. The purpose of the MD&A is to assist investors to understand the impact of changes in accounting and business activity that have affected comparisons with the results of previous years. Management should summarize and discuss, among other matters, the reasons for changes in the results of operations, capital resources, and liquidity. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。