In many of the locations, we're going to be bringing Coach-funded sales specialists who will be able to ensure there is a level of customer service.

Coach shares fell a third last year. Its market capitalisation, which stood at over$ 22bn in 2012, is now down to$ 10bn.

去年蔻驰的股价下跌了三分之一。2012年超过220亿美元的市值，如今跌至100亿美元。

The new collection is a nod to Coach classics-and an effort to start to win back shoppers who thought the brand had grown too showy in recent years.

这个系列的产品系意味着对蔻驰经典的回归，标志着这家公司在努力重新赢得一些昔日拥趸的青睐。在这些粉丝的印象中，蔻驰品牌近几年变得太花哨了。

Coach announced today that it is looking for a spot to have a big New York City flagship& why is this important?

蔻驰刚刚宣布了在纽约选址开设一家大型旗舰店的计划。为什么纽约旗舰店计划这么重要？

It's a problem all luxury brands face, especially public ones: How can you both sell enough on a quarterly basis to make Wall Street happy while at the same time maintaining the aura of exclusivity that got you where you were in the first place?

不仅是蔻驰，全球所有奢侈品牌，尤其是公众品牌，都在面临这样一个问题：如何在保持一个令华尔街满意的季度销量的同时维持产品独有的格调而不违背其品牌初衷。

Coach, the US leather goods group, is reaping the benefits within China of being more affordable than many of its upscale competitors, but says that spending by Chinese tourists is also growing.

美国皮革制品集团蔻驰在中国正因为产品价格较很多高端竞争对手更亲民而受益，但该集团表示，中国游客的支出也在增加。

How does your New York heritage play into your expansion plans in Europe, where you remain a small player in many key markets and where many upscale and luxury brands are much older and better established?

在欧洲众多核心市场，历史更悠久的众多高端奢侈品品牌林立，而你们的业务规模仍然较小。蔻驰的纽约历史传承在你们的欧洲扩张计划中将发挥什么作用？

The brand will consolidate some of its factory stores in the region as well.

蔻驰还将关停北美地区的部分工厂店。

The UK's Burberry and Coach of the US have scaled back in Hong Kong, where rents are rising but the number of Chinese visitors is falling.

英国的博柏利和美国的蔻驰（Coach）均缩减了香港的业务，在这里，租金在上涨，但中国内地游客数量却在减少。

Coach CEO Victor Luis, who took the reins in January after helping build the luxury company's international business in recent years, sat down with Fortune at Coach's Manhattan headquarters for an exclusive interview to discuss his strategy.

蔻驰CEO维克多o路易斯近日在公司曼哈顿总部接受了《财富》杂志的专访，阐述了他扭转业务颓势的策略。路易斯今年1月份走马上任，出任蔻驰CEO。此前几年，他一直在这家奢侈品公司国际业务部门担任高管。

Coach will have its own staff at 50 shops inside a department store next year, and triple that in another 2 years.

明年，我们会在50家百货大楼门店内部署内部蔻驰员工。再过两年，这个数字将增加至150家。

In September, it will start selling the first collection designed by creative director Stuart Vevers, who has focused on the 73-year-old company's heritage and New York roots.

蔻驰将从9月份开始销售创意总监斯图亚特o维佛斯设计的第一个产品系列。维佛斯的产品设计理念依托于蔻驰73年历史的传承和纽约根源。

They include Swatch of Switzerland, Swarovski of Austria, Shiseido of Japan, as well as Dell, Tesla and Coach of the United States.

其中包括瑞士的斯沃琪、奥地利的施华洛世奇、日本的资生堂以及美国的戴尔、特斯拉、蔻驰等。

You say Coach will enhance its locations inside North American department stores.

你说你们将巩固在北美百货大楼内的蔻驰门店。

In China, men make up nearly half of luxury purchases, and brands such as Coach and Louis Vuitton see men as a bigger share of Asian sales than in other parts of the world.

中国市场奢侈品近半数是男性购买的，蔻驰（Coach）、路易威登（Louis Vuitton）等品牌的亚洲市场男性群体销售额占比高于世界其他地区。

The Comparison of Transforming Loar Cost to Capital Between Chinese and American Accounting Standard

中美会计准则关于借款费用资本化处理的比较与思考

Usually asset liability ratio, equity ratio, and other indicators to show that the capital structure.

在企业中。通常用资产负债率、产权比率等指标来表示资本结构。

The core of the modern commercial banks' asset liability ratio management is their supervision via capital adequacy ratio.

现代商业银行的资产负债管理的核心内容是银行资本充足率的管理。

Implement asset-liability ratio management;

实行资产负债比率管理；

In the evaluation of loan capacity, I use the ratio of asset liability and the ratio of stock right mortgage loan to give an integrated evaluation of the target enterprises' loan capability.

在企业贷款能力评价中，本文选用资产负债率和股权质押贷款率综合评价目标企业的贷款能力。

The issuance of CP can reduce financing costs greatly, especially for large company. The company also can adjust enterprise debt structure based on the need to form optimal asset liability ratio.

短期融资券的发行还可以大大降低公司特别是大型公司的融资成本，公司还可以根据自身的需要及时的调整企业的负债结构，从而形成更优的资产负债比率。