1.31 有匿名指控瑞幸(Luckin Coffee)数据有作假，管理层人品不行：
“Right after its $645 million IPO, the company had evolved into a fraud by fabricating financial and operating numbers starting in [third] quarter 2019.”
The document dives into red flags surrounding Luckin, such as independent board member Sean Shao, who the report states is/was on the boards for “some very questionable Chinese companies listed in the U.S. that have incurred significant losses on their public investors.” Then there’s chief marketing officer Fei Yeng who was previously sentenced to 18 months in prison for illegal business operations.
直接导致Luckin 股价一度跌幅超过20%。
今天上午瑞幸(Luckin Coffee) 逐项的进行了还击，截止上一个交易日，上升了 $+2.37
来看下Luckin 的反击，看下是不是很有argument 的腔调 （节选自瑞幸上交给美国证监会的报告）
网址https://www.sec.gov/Archives/edgar/data/1767582/000110465920009486/a20-6511_1ex99d1.htm
The methodology of the Report is flawed, the evidence is unsubstantiated, 【调查方法不对】and the allegations are unsupported speculations and malicious interpretations of events. 【基于一些主观猜测，没有足够的证据】The Report also attacks members of Luckin Coffee’s management team, shareholders, and business partners and its claims are either false, misleading or entirely irrelevant. 【结论不靠谱】Furthermore, Luckin Coffee believes that the Report demonstrates a fundamental misunderstanding of the Company’s business model and operating environment. Luckin Coffee intends to take appropriate actions to defend itself against these malicious allegations and to protect the interests of its shareholders.
In particular, Luckin Coffee responded to the following misleading and false allegations raised in the Report in the following:
· The Report alleged the number of items per store per day was inflated in 2019 3Q and 4Q. 先列举对方观点 There are material inconsistencies between the unsubstantiated data presented in the Report and the actual data from the Company’s own system. 指出对方的问题 Every single order that customers placed with Luckin Coffee is online and automatically recorded in its system, and payments for orders went through third-party payment service providers. Therefore, all the Company’s key operating data, including the number of items per store per day, items per order and effective selling price, are tracked in real time and can be verified. Luckin Coffee has a robust internal control system over data management to ensure the data integrity and consistency within its system as well as that of its third party partners. 削弱对方观点
· The Report alleged items per order had declined from 2019 2Q to 2019 4Q and the effective selling price was inflated in 2019 3Q. The sources and authenticity of the alleged customer order receipts in the Report are unsubstantiated and the underlying methodology in the Report is ungrounded. Luckin Coffee’s items per order during the period is substantially higher than the data alleged in the Report. In addition, Luckin Coffee stands by its reported effective selling price, which is true, accurate, and can be verified by Luckin Coffee’s internal system.
站不住脚的几个表达可以积累下： unsubstantiated = ungrounded
· The Report alleged Luckin Coffee overstated advertising expenses and may recycle overstated advertising expenses to inflate revenue in 2019 3Q. The allegation is based on flawed assumptions, 出现了熟悉的assumption 的身影 and inaccurate and misleading analysis of the Company’s advertising expenses. Luckin Coffee performs a detailed review and cross check of its sales and marketing expenses with underlying evidence and confirms the Company’s reported advertising expenses are true and accurate.
· The Report alleged net revenues from other products were inflated in 2019 3Q. The Report’s reference to value-added tax (“VAT”) in calculating net revenues from other products represents a clear misunderstanding of the applicable VAT rates for the Company’s non-freshly brewed products and the Report reached an ungrounded allegation based on such flawed and unsupported assumption. All the Company’s orders are tracked in real time and the Company has rigorous internal controls over revenue recognition and reconciliation. Luckin Coffee is in strict compliance with these rigorous controls and is committed to ensure the integrity of its financial reporting.
新增几个站不住脚的表达： ungrounded = flawed/ unsupported
另外可以看到，这种传递信息类的文字，要的不是结构有多么的创新，重要的是读者接收到信息。所以，你看几个段落的结构都是一致的。大多数的考试文字多是信息传递类的，很少有写creative writing （了解的考试里只有ssat 有这种creative writing 的形式）。所以结构别老是变，类似的内容，用一样的展开结构，更为reader-friendly， 易读性也会更好。
把实实在在的能力提高了，
就走遍天下都不怕了。
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