第二季營運淨虧損
This report was prepared at the request of the Board of Directors and covers the time period of January 1 to June 30, 2021.
此財務報告應董事會要求編製，所述期間為2020年1月1日至6月30日。
at the request (behest) of sb.=按照某人的要求或命令
The objective of this report is to determine the financial health of the company in the first half of 2021.
編製此報告的目的是為了判斷該公司2021年度上半年的財務健康狀況。
objective(n.)目標;目的
The report’s main findings are that although revenue in the first quarter of 2021 increased by 25%, profit margins remain thin, and the business operated at a net loss for the second quarter.
此報告有幾項主要的發現，即儘管2021年第一季的收益增加了25%，但是淨利率仍然很低，而且該公司第二季的營運狀況呈淨虧損，
revenue(n.)收益margin(n.)利潤
This is likely due to the fact that operating costs have risen considerably this quarter.
這可能是由於本季營運成本大幅增加之緣故。
considerably(adv.)大幅度地;顯著地
In the first half of the year, a significant event that substantially altered the results of this report was a factory fire that occurred on April 7.
上半年度期間，發生於4月7日的工廠火災事故很大程度上影響了報告結果。
substantially(adv.)很大程度上alter(v.)改變;改動
The incident resulted in damages to the entire production line which put a halt to the operation. The restoration and repair work inevitably incurred unforeseen expenses.
該事故造成整條生產線毀損，以致生產作業停擺，後續的修復工程無可避免地形成額外的支出。
put a halt to sth.=使…停擺inevitably(adv.)無可避免地incur(v.)招致;遭受incur debts or fines=負債或遭到罰款unforeseen(adj.)未預見的;意料之外的=unexpected
In addition, there was a sharp increase in the price of raw materials which contributed to the rise in the operating costs.
此外，原物料價格急遽上漲也是導致營運成本增加的原因。
raw material=原物料contribute to=促成;造成
In analyzing the income and cash flow statement, along with inventory statistics, the following findings became readily apparent.
在分析收益表、現金流量表以及庫存統計表時，下列各項發現便豁然貫通。
poor cash flow=週轉不靈inventory(n.)庫存readily(adv.)迅速地;輕而易舉地
First of all, the profit margins on the products were far below expectations. The cost of the raw materials is 15% higher than the revenue.
首先，產品的淨利率遠不如於預期，原物料的成本較收益高出15%。
be below expectation=低於預期
Given the rise in operating costs and the mentioned incident, the business is doomed to suffer from a loss.
有鑑於營運成本增加以及上述火災事故，該公司勢必蒙受虧損。
be doomed to RV=勢必…;注定會…
The preparation of this report was not without difficulties.
準備此份財務報告的過程並非毫無困難。
preparation(n.)準備(工作)
We had encountered incomplete ledgers and a lack of fully detailed inventory reports.
本單位面臨帳務紀錄不全以及缺乏詳細的庫存報告。
ledger(n.)分類帳
However, based on the current findings, this report concludes that the company must increase the unit price of the products to keep up with the rising cost of raw materials, so that it can turn a profit or at least offset the operating costs.
不過，根據現有的分析資料，總結為：該公司得提高產品的單位售價以跟上不斷上漲的原物料成本，如此一來方能獲利或至少可抵消營運成本。
keep up with=跟上…offset(v.)抵消
It is necessary to carry out a cost reduction plan, in this case, to put the business back in the black.
就現況而言，有必要落實降低成本的方案，以利恢復盈利狀態。
reduction(n.)減少;降低be in the red=出現赤字;虧損
Also, record keeping must be improved in the future so as to ensure a thorough internal audit.
此外，該公司未來須改善帳務紀錄的方式以便於內部稽核工作能順利進行。
thorough(adj.)詳盡的;詳細的audit(v.)(n.)稽核;審計;查帳auditor(n.)審計員;查賬員