财务

Faller has primary responsibility for external financial reporting, internal financial consolidation and reporting, and compliance with applicable financial and accounting laws, regulations, and standards.

Faller负有主要责任的外部财务报告，内部财务合并和报告，并遵守适用的财务和会计法律，法规和标准。

A financial statement is a written record of the financial condition of a company for its fiscal year.

一份财务报告是公司在一个财务年度中关于财务状况的书面记录。

It includes how to analyze financial statement, and how to evaluate enterprises' business outcome and financial position.

通过本门课程的学习，可以加深对财务报表的理解，掌握财务报表分析的方法，具备评价企业经营成果和财务状况的能力。

Firstly, this paper analyzes the actuality of our enterprise group and points out that it is the impendence of reinforcing financial control for enterprise group.

首先对我国企业集团财务控制进行现状分析，我国目前企业集团财务控制方面普遍存在的问题说明加强和完善企业集团财务控制已是当务之急。

Then it analyzes the imperativeness of financial integration both on the macro stand and micro stand. This article emphasizes the advantages and limits for building up integrated financial system, on which it carries out valuable research at the same time.

基于此，本文在现有相关研究的基础上，首先阐述了大型企业集团财务集成系统的概念及内涵，然后从宏观层面和微观层面分析构建财务集成系统的必要性，文章着重研究了构建财务集成系统运作的优势和局限性，并对其进行了有益的探索。

In the medical market filled with intense competition,the source of finances risk is variegated.Hospitals shoud strengthen the risk consciousness,personnel participate the precaution of finances risk.Hospitals shoud accommodate exterior and interior surroundings and take reply measure.

在竞争激烈的医疗市场中，财务风险来源是多方面的，医院应增强风险意识，适应内外部环境变化采取各种有效的应对措施，全员参与财务风险的防范，以确保医院财务目标的顺利完成，使医院健康发展。

Although the regulation of mendacious financial report is a tremendous task, we should not stop our effort to reduce the number of the mendacious financial report until it is disappeared.

虽然治理虚假财务报告是一项极其复杂艰巨的系统工程，但我们还要努力使虚假财务报告逐步减少直至消失，使财务报告成为我们评价企业的准确依据。

The way of getting rid of pauperization is to extend its contents,transfer the perspective of study and exploit new fields of research.

走出贫困化的重要途径，就是要扩展财务管理学的内容，转换财务管理学研究的视角，并开拓财务管理学研究的新领域。

Generally speaking, to better the implement of financial strategy, we should study and seek the specific optimized method in terms of financial management system, accounting information system, internal accounting control system and financial risk control system. In addition, the different phases and changing external environment during the same phase of the enterprises development lead to different results in choosing the best method.

一般而言，财务战略的实施应该从财务管理体制、会计信息系统、会计内部控制系统、财务风险控制体系等来研究和寻找具体解决的最优方案，同时考虑到企业发展的不同阶段及同一阶段所处的不同外部环境，对实施方案的抉择又应该有所不同。

With small and medium enterprises related literature like Pompe and Bilderbeek (2005), Bai Qin Yuan (2003), Zhang Kuohao (2004) and so on the financial prewarning research the model in view of the discussion small and medium enterprises , many but the natrium has not joined a society take the financial factor as the research variable the influence enterprise survival development the non-financial factor.

与中小企业有关文献如Pompe and Bilderbeek(2005)、白钦元(2003)、张国浩(2004)等针对探讨中小企业财务危机预警模式之研究，多以财务比率为研究变数而未纳入会影响企业生存发展之非财务因素。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。