财务

David Kellermann, acting CFO of US mortgage giant Freddie Mac, was found dead in his Virginia home as a result of an apparent suicide, police said Wednesday. Kellermann, 41, was a 16-year veteran of the firm. His appointment came after the US treasury department seized the company last year.

当地时间22日，美国抵押贷款融资巨头房地美公司代理首席财务官大卫·克勒曼被发现死于弗吉尼亚州的家中，警方称死因明显为自杀。41岁的克勒曼16年前加盟房地美，去年美国财政部接管该公司后，委任他为首席财务官。

In sample data, we use the database of Taiwan Finance Database of Taiwan Economic Journal and collect 14,125 company's' finance data which include 153 default company's' data to study. We use these financial data to make Variance Inflation Factor test, and use the result of credit scoring model to make Kolmogorov–Smirnov test and Receiver Operating Characteristic check. Finally, the conclusions are listed as following

在样本资料中，主要是用台湾经济新报中，上市上柜与曾经上市上柜公司资料库，其最后，整理出来的资料结果，共有14125笔公司财务资料可以进行完整的实证分析，违约公司资料有153笔；并将这此公司的财务变数进行线性相关变异数影响因子检定，并将评分模型所得出的结果进行K–S检定与ROC验证，最后再将评分结果进行集区分析以及评等稳定度的检定，其结果所得出的结果包括下列几点

And the LAPP Method, the SWOT Method, as well as the Four Elements Method which is popular in China, i.e., Financial Analysis, Cash Flow Analysis. Non-financial Elements Analysis and Guarantee Analysis. The second section of this chapter introduces the credit rating methods for the assessment of commercial credit.

第一节介绍了几种传统而实用的经验分析方法，如最常用的"5C"法、"5P"法和"5W"法，还有"LAPP"法，"SWOT"法，以及国内常用的"四要素"法，即"财务分析、现金流量分析、非财务因素分析和担保分析"的所谓"四大技术工具"。

The traditional concept of cost limits the development and the implementation of financial analysis. It needs to make a breakthrough.

传统的成本概念限制了财务分析的发展和实践的应用，迫切需要作出突破，价值链理论为财务分析带来了全新的气息。

Research on these problems may make theoretical and cognitive preparation for further research.

国有企业和国有企业财务监督的基本概念及相关问题是研究国有企业财务监督问题首先要关注的，对这些问题的研究可为下一步的研究工作做好理论和认识上的铺垫准备。

The Master of Science in Financial Analysis and Investment Management is focu...

科学的财务分析和投资管理硕士的重点是在企业财务分析中使用的定量技术，投资组合管理和风险管理。

This paper focuses on stakeholder wealth maximization and the choice of the goal of financial management in China.

本文的目的在于探讨相关者利益最大化这一财务管理目标以及我国财务管理目标的选择。

With the mercerization of the economy and the increasing internationalization, China's accounting reform and tax reform has been to deepen. In this process, the difference between financial accounting and tax accounting becomes bigger and bigger. The enforcement of Accounting Standards for Business Enterprises and Enterprise Income Tax Law make the new difference appear.

随着我国经济市场化和国际化的日益加强，会计改革和税制改革也在不断地深化，在这一过程中，基于会计准则的财务会计与基于税法的税务会计之间的差异呈现日益扩大的趋势。2007年新《企业会计准则》的实施和2008年新《企业所得税法》的实施使得财务会计与税务会计确认、计量方面出现新的差异。

Financial management software is the core of information management as well as the commercialization of our products,"in the net financial software··" abandoned the low-level fixes to capture the idea of the millennium bug, direct-to-twenty-first century re-development, based on the grand launch Window NT, use the SQL SERVER database as a central starting point, a high level of client server software, from the outset to obtain the user's commended.

财务管理软件是信息管理的核心，也是我公司商品化拳头产品，《中网飞帆财务软件》抛弃了低水平修补捕捉千年虫的思路，直接面向二十一世纪重新开发，隆重推出了基于Window NT ，使用SQL SERVER 作为中心数据库的高起点、高水平的客户服务器软件，从一开始就获得了用户的赞扬。

The auditors shall be responsible for such result on the condition that the auditors failed to find out the important misreport and non-report on the financial statements of the audited units in auditing, thus to cause losses to the investors due to use of false financial information.

如果被审计单位的财务报表存在重要的错报漏报，审计人员经审计却没有查出这种错报漏报，从而使投资人因利用错误的财务信息而遭致损失，这种后果审计人员是要承担的。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。