收購發行公司
This past July, Spotify disclosed that it had acquired audiobook distributor Findaway for $119 million.
今年七月，Spotify公佈以1.19億美元收購有聲書發行公司Findaway。
disclose (v.)揭露、公開、透露
This move into the audiobook market came after Spotify reported better-than-expected second quarter results.
在進軍有聲書市場之前，Spotify第二季營收結果顯示優於預期。
quarter (n.)四分之一、季度
The details of the sale reveal that, of the total amount paid, 71% of the cost accounted for goodwill, given the established business reputation of Findaway.
收購細節揭露，基於Findaway公認的商界名聲，商譽占收購金額的71％。
goodwill (n.)商譽established (adj.)公認的、受到認可的
In addition, Spotify agreed to extra cash payments of around $13 million, which are contingent on the continued employment of certain key Findaway employees.
此外，Spotify同意以現金支付額外的約1,300萬美元，條件是Findaway某些關鍵員工的續任。
in addition=additionally 此外be contingent on取決於、視……而定
In regard to the sale, CEO Daniel Ek noted that audiobooks will be a huge opportunity for Spotify as the market is expected to grow to $15 billion by 2027.
關於收購案，執行長埃克提到有聲書為Spotify提供大好機會，因為有聲書市場預計在2027年前成長至150億美元。
in regard to sth. 關於be expected to VR 預計將～
With Audible dominating the market, Ek still believes that audiobooks can provide Spotify with gross margins above 40% in the long term—an amount 5-10% higher than the streaming giant’s gross margins for music.
即使Audible獨霸市場，埃克仍相信有聲書長期以來可以提供Spotify高於40％的毛利率──這比這個串流巨擘在音樂方面的毛利率高出5-10％。
dominate (v.)控制、在……佔首要地位provide A with B 提供B給Ain the long(short, medium) term 長期（短期、中期）來看giant (n.)巨人、巨頭、巨擘
Acquiring Findaway will put Spotify on the right track to reaching this goal as Findaway distributes more than 325,000 audiobooks and operates a business-to-business audiobooks marketplace, called AudioEngine, as well as the self-publishing platform Findaway Voices.
收購Findaway將使Spotify走上正軌以達到此目標，因為Findaway發行超過32.5萬本有聲書，並經營一個名為AudioEngine的B2B有聲書市場，還有自行出版平台Findaway Voices。
on the right track 走上正軌distribute (v.)分發、發售operate (v.)經營、（機器）運作、開刀