财务

The present value of financial distress cost can be calculated by multiplied the probability of financial distress occurrence.

在此基础上，乘以企业发生财务困境的概率，就可以得到具体公司财务困境成本的现值。

Using as variables financial indicators of A-share listed companies in China for 2002-2004, this paper establishes a probit model for financial failure forecasting.

以2000-2004年中国A股上市公司的财务指标为变量，建立财务失败预警分析的Probit模型。

The new model does not achieve Procrustean uniformity. We adopt different supervision model according to the degree of the scale and the importance of SOEs.

在国家出资者对国有企业财务管理的财务决策机制构造的基础上，我们提出了国家出资者对国有企业会计监督的新模式。

They shall make strict examination of the genuine trade background, prevent arbitrage of banks' discount funds with commercial acceptance bills and other activities in violation of any law or rule, they shall improve the qualification examination procedures, make earnest investigations on the credit and debt repayment capacities of the acceptance enterprises and the enterprises applying for discount, and prudentially grant credit to enterprises with poor credit standing and financial conditions, so as to avoid newly added non-performing assets, they shall include the credit granting quota for discount, surety or discount surety of commercial acceptance bills into the comprehensive credit granting quota for management, control the total amount, and make dynamic adjustments at proper times in light of the conditions of the accepting enterprises and the enterprises applying for discount in respect of finance, credit and business operation, etc.

进行严格的真实贸易背景审查，防止利用商业承兑汇票套取银行贴现资金以及进行其他违法违规活动；完善资格审核程序，对承兑企业和贴现申请企业进行切实的资信、偿债能力调查，对资信和财务状况欠佳的企业要谨慎授信，避免新增不良资产；将商业承兑汇票贴现、保证、保贴业务的授信额度纳入综合授信额度管理，实行总量控制，并根据承兑企业和贴现申请企业的财务、信用和经营等状况适时动态调整。

In Imperial provinces, the procurator performed the financial function of the quaestor in senatorial provinces, collecting revenues and paying the troops.

在皇帝直辖的诸行省，代理人就像元老院行省的行省财务官一样履行着财务职能，收集国家税金，支付军队薪饷。

At the instance of the senate, Marcus Antoninus, now quaestor, was made consul; also Annius Verus,45 he who was afterwards entitled Antoninus, was appointed quaestor before the legal age.46 Never did he resolve on measures about the provinces or render a decision on any question without previously consulting his friends,47 and in accordance with their opinions he drew up his final statement.

在元老院的建议下，马尔库斯。安东尼，现任财务官，被升为执政官；安尼乌斯。维鲁斯（45），他稍后被叫做安东尼，在法定年龄之前出任财务官（46）。他在对各省采取措施或者作出一项判决之前，没有不听取他朋友的意见的（47），而且跟他们意见一致时他自己作出最后决定。

Quaestorship. This was a basically financial position, and gave entry to the senate.

财务官。这个基本上是一个主管财务的官职，并有进入元老院的资格。

Under Augustus those intended to embark on a senatorial career could wear the broad stripe of a senator only after having gaining entry through holding the quaestorship, but soon thereafter such men could seek permission to wear the broad stripe as a mark of their intention before holding the quaestorship.

奥古斯都统治时期，有志于从事元老职位的人只有在担任了财务官之后才能被获准身着嵌宽边绛色条纹的托迦。但此后不久，这类人就磕获准在担任财务官之前身着嵌宽边绛色条纹的托迦做为其志向的标志。

In order to avoid the limitation of using only Tobin's Q to evaluate marketing performance and return on equity to evaluate financial performance, this paper introduces factor analysis to calculate synthesized performance, successfully processing totally 12 original indexes, such as return on net sales, average return on equity, return on total assets, per share earning ratio, current ratio, quick ratio, debt to assets ratio, rate of stock-turn, accounts receivable turnover, total asset turnover, main business growth rate, and total assets growth rate.

为了避免单纯使用托宾Q值度量企业市场业绩以及使用净资产收益率等单一财务指标度量企业财务业绩的缺陷，该文运用了因子分子法求得上市公司的综合绩效，成功地对总共12个原始绩效指标，如销售净利率、平均净资产收益率、总资产报酬率、每股收益、流动比率、速动比率、资产负债率、存货周转率、应收账款周转率、总资产周转率、主营业务收入增长率以及总资产增长率等进行了处理。

Along with budget accountancy the variety of the environment, current accountancy of the government check foundation to exist the demand that can't adapt a public finance system reform, didn't reflect governmental funds sport completely, and current public finance budget the management and reform don't went with in response to;Can't reflect governmental financial standing completely from the angle of finance, in the aspects of guarding against a public finance liabilities risk the existence serious blemish, can't body now governmental"recessiveness obligation";Can't provide more government accountancy's informations toward the public and the direct section;Disadvantage in research with international usual practice comparison, indirectly cause government's efficiency lowly wait many problems.

随着预算会计环境的变化，现行政府会计的核算基础存在着不能适应财政体制改革的需要，没有全面反映政府的资金运动，与当前的财政预算管理和改革不相适应；不能从财务的角度全面反映政府的财务状况，在防范财政负债风险方面存在严重的缺陷，无法体现政府的"隐性债务"；不能向公众和监督部门提供更多的政府会计信息；不利于与国际惯例比较研究，间接导致政府效率低下等诸多问题。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。