财务

To apply them legalistically with reference to generally accepted accounting principles or international accounting standards, but without proper explanations means that such financial reports are insufficiently warranted and may therefore not even be pragmatically true.

我们参考一般公认会计原则或国际会计准则，战战竞竞地编制这些财务报告，但如果没有恰当的解释，就代表这种财务报告并没有受到良好保证，因此它可能就不是实用真理。

It uses factor analysis method and dualistic relative comparative method to account the ability place of a loan enterprise in its industry, which can confirm the station in its industry better. By using time series model to forecast an enterprises cash flow in the future, we can measure the repayment ability of an enterprise. By using Logit model to account the probability of default for a loan enterprise, we can estimate the possibility of its default. From the industry risk , conduct risk,management lisk and repayment willing of a loan enterprise ,this paper analyses non-financial factor of enterprise.

运用因子分析法和二元相对比较法计算贷款企业在本行业中的财务能力排名，更好地确定其在本行业中的地位；运用时间序列模型预测企业未来的现金流量，从而测度贷款企业未来的还款能力；运用Logit模型计算贷款企业的违约概率，估计其违约的可能性；从贷款企业的行业风险、经营风险、管理风险、借款人还款意愿等方面对贷款企业的非财务因素进行分析。

SFAS No. 119 (FASB 1994) amended SFAS No. 107 to require that the fair value estimates be presented together with the related book values and without combining the fair value of derivative financial instruments with the fair value of nonderivative financial instruments.

财务会计准则第119号（ FASB的1994 ）经修正的财务会计准则第107号，规定了公允价值的估计，可连同有关本书的价值和性相结合的公允价值衍生金融工具与公允价值的nonderivative金融工具。

The fundamental functions of financial accounting are neither intended to provide probable future information nor to produce nonfinancial information.

财务会计的基本职能既不试图提供可能的未来的信息，又不产生非财务信息。

A barely ideal performance measurements system should contain the long-term and short-term, internal and external, financial and nonfinancial ratios.

而较为理想的业绩评价体系应该是长期和短期，内部和外部，财务指标和非财务指标的有效结合。

Using 2 year data from 78 state owned enterprises, this study provides evidence on the relationship between nonfinancial measures and financial performance.

本文以76家国有企业为样本，系统分析了非财务指标客户满意度与企业财务业绩的相关关系，为我国企业建立综合业绩评价体系找到了实证依据。

On the basis of domestic and foreign management theories as well as the practices of Chinese business group, this pape...

而财务控制，是企业管理与控制的核心组成部分，把握住财务控制，就抓住了企业管理的&牛鼻子&。

By doing these, we systematically researched the rural financial accounting management model and designed more perfectible model which suits for the characters and rules of rural economy.

通过分析农村财务会计管理现状，从经济学角度进行剖析，可以发现我国农村财务管理混乱的原因是极其复杂和多方面的，这其中既有宏观层面的原因，又有微观层面的原因；既有客观上的我国农村集体经济长期相。。。

Relevant data indicates that there are an increasing number of listed companies that change their auditors in recent years. It includes not only normal change but also abnormal change for good audit opinions and tries to prettify their financial statements.

据有关资料显示，近年来我国上市公司变更审计机构的现象逐年增加，这其中既包括了正常的审计机构变更，也不乏通过变更审计机构购买审计意见、粉饰财务报表、掩盖虚假财务信息的情况，而上市公司的许多问题也就随着审计机构的变更掩藏下来。

This paper takes finance management reformation in Dongfeng Nissan for example, explaining that under macro background of information economy and network revolution and with the reference of existing theoretical framework of strategic management accounting, focusing on the crying for car enterprise strategic management, demonstrating impersonally and reasoningly strategic management accounting's practical condition in application in car enterprises and the existing problems in actual usage. It let us understand how strategic management accounting penetrated strategic management idea to the management accounting information system in car enterprise, providing information for car enterprises management , making car enterprises to get permanent strategic competitiveness and accelerating to promote the application course of strategic management accounting theory in practice of car enterprise finance management.

本文以东风日产公司财务管理变革为例，在知识经济和网络革命的宏观背景下，以战略管理会计既有的理论框架为依据，着眼于汽车企业战略管理的迫切需要，客观而又理性地论证战略管理会计在汽车企业应用的现实条件，实际应用中存在的问题，使我们了解战略管理会计是如何将战略管理理念渗透到整个汽车企业的管理会计信息系统中，为汽车企业的管理提供信息，使汽车企业获得持久的战略竞争力，从而加速推动战略管理会计理论在汽车企业财务管理实践中的应用进程。

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。