衝今年公開募股
Airbnb is heading towards a potential initial public offering (IPO) as it posted a second straight year of profits (on an adjusted basis).
Airbnb連續第2年財報調整後實現獲利，可望在今年首次公開募股（IPO）。
head towards~朝…邁進initial public offering (IPO) 首次公開募股;首次上市straight(adj.)連續的=consecutiveprofit(n.)利潤;盈利adjusted basis調整後計稅基準
According to a company memo, Airbnb now has made two straight years of profit on an EBITDA basis, which is earnings before interest, taxes, depreciation and amortization.
根據公司備忘錄，Airbnb連續兩年來的EBITDA，即未計利息、稅項、折舊及攤銷前的盈利為正數。
EBITDA basis=earnings before interest, taxes, depreciation and amortization未計利息、稅項、折舊（貶值）及攤銷前的盈利
Although it did not reveal any specific numbers, such as sales revenue, the home-sharing start-up said three months ago its earnings had hit $1 billion in the third quarter.
雖然Airbnb沒有透露銷售收入等任何具體數字，但三個月前曾表示其第三季度的獲利達10億美元，
revenue(n.)(公司的)收益、(政府的)稅收、收入start-up(n.)新創企業
The company is valued by private investors at around $31 billion.
私人投資者估計Airbnb的市值約310億美元。
be valued at~被估價…
Airbnb expects to hit 500 million guest arrivals by the end of the first quarter this year, which stands for the number of completed bookings since the company was founded ten years ago.
Airbnb預期到今年第一季度末累積住客人數將達到5億人次，這代表著公司成立十年以來完成之預訂單數，
guest arrivals客人入住;住客人數stand for~代表
This means the company has accumulated 100 million new guest arrivals since August 2018.
意味著Airbnb自2018年8月以來累計新增住客已達1億人次，
accumulate(v.)累積
The surge in guest arrivals indicates a rapidly accelerating growth and a promising outcome of an eventual public debut.
住客人數激增顯示Airbnb業績快速成長，很有潛力在今年公開上市。
surge(n.)激增increase(n.)增加=riseaccelerate(v.)加速=speed updecelerate(v.)減速=slow downpromising(adj.)有希望的、有前途的、有出息的debut(n.)(v.)首次登台、亮相
Airbnb has not been specific about the timing of an IPO. It had been considering a public offering in 2018, and CEO Brian Chesky said in an interview last May that the company will be “ready to IPO next year.”
Airbnb並沒有具體說明IPO的時程，其實該公司在2018年就一直在考慮IPO，執行長切斯基在去年5月的一次採訪中表示，公司「準備明年上市」，
The departure of chief financial officer Laurence Tosi last February and the struggle to find a replacement, however, has set back the company’s plans to go public.
不過前任財務長多西去年二月離職，Airbnb的上市計劃因尋找財務長替代人選而延遲，
departure(n.)離開;離職resignation(n.)辭職replacement(n.)替代品;替代人選set back~耽誤;延遲=delay
Airbnb has brought on Dave Stephenson, a long-time Amazon executive, to fill the post in an effort to ensure the company’s “growth and long-term profitability,” the company said in a press memo.
Airbnb在新聞稿中表示，已延攬亞馬遜的前資深董事史蒂文森填補這一職位，以確保公司能夠「成長和長期盈利」。
in an effort to~努力於…;致力於…;為了…=in order to RV為了…=in an attempt to RVprofitability(n.)獲利(狀況)profitable(adj.)可獲利的profitable investments能夠賺錢的投資