埃森哲财报超预期股价飙升逾20% 创最佳单日涨幅

1. 核心事实剥离

• Accenture（ACN）公布超预期的 FY 第四季度业绩，股价单日飙升逾 20%，创历史最佳单日表现 〔SRC: "Shares of Accenture surged Thursday after the company's fiscal fourth-quarter results beat estimates"〕〔SRC: "Accenture rallies more than 20% after earnings beat, heads for best day ever"〕；核心可交易变量是企业级 IT/咨询支出周期与利润率扩张预期（多半由生成式