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An earnings report is an official financial document issued by a public company that shows expenses, earnings, and overall profit of the company for a certain period. The earnings report can also be called the income statement or profit and loss (P&L) statement. Investors can analyze the earnings report of a company to access its financial health and make investment decisions.
在美上市的公司根据SEC的规定每三个月发布一份财报（也称10Q表格），披露在这段时期内它的营收、支出费用、利润和其他财务细节，使股东了解公司的业绩，并在证券监管机构SEC进行备案。
类似的用法还有earnings calendar财报日历，指各公司预计发表财报的日期。
Earnings season is the period of time during which a large number of publicly traded companies release their quarterly earning reports. In general, each earnings season begins one or two weeks after the last month of each quarter (December, March, June, and September).
财报季是指大量上市公司发布季度盈利报告的时间段。一般来说，每个财报季在每个季度的最后一个月(12月、3月、6月和9月)后一到两周开始。
Some traders look forward to earnings season, as it can be a period where they can confirm the positions they places. Shorting a stock before earnings season and watching the price drop can be beneficial, as the psychological drop will usually trigger a sell-off.
一些交易员期待着财报季，因为这可能是他们可以确认头寸的时期。在财报季前做空一只股票并观察股价下跌可能是有益的，因为心理下跌通常会引发抛售。
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