财务公司

Shenzhen on the 26th was also released "on the SME board of listed companies do a good job in the third quarter of 2008 to disclose the report," which October 6, 2008 to October 31 date for new companies listed in the prospectus, the listing notice the book did not disclose the third quarter 2008 financial and accounting information, as well as before the September 30 board-listed small and medium-sized companies should in October 31, 2008 disclosure of the Quarterly Bulletin.

深圳26日还发布了"关于中小企业板上市公司做的2008年第三季度好披露报告"，2008年10月6日至10月31日上市的新公司在招股说明书，上市公告书中未披露2008年第三季度财务会计资料，以及董事会30日之前上市的中小九月规模应在2008年10月31日，季报披露的公司。

Article 97 A joint stock limited company shall prepare and keep in the company the articles of association, register of the shareholders, counterfoil of corporate bonds, records of the shareholders' meetings, records of the meetings of the board of directors, records of the meetings of the board of supervisors, and financial reports.

第九十七条股份有限公司应当将公司章程、股东名册、公司债券存根、股东大会会议记录、董事会会议记录、监事会会议记录、财务会计报告置备于本公司。

The financial distressed companies face more risks, which is disadvantageous to their future development.

陷入了财务困境的公司比正常公司面临着更多的风险，不利于公司的股价表现和长远发展。

However, the company continuously suffered from the non-profitable operation, which troubled Mr. Robert Fitzsimmons. Due to the high cost on oil sand productions and limited financing available, the company often failed to cover its end needs, which led to its bankruptcy by the end of 1930s. In 1948, Bitumount plant was received by the government, and became a dedicated oil sand test base. Large-scale facilities were equipped, thus expanded the scale of oil sand experiments on oil extraction. By 1949, the plant reached a production capacity of 450 tons per day!

但是公司惨淡的经营状况却一直是困扰Robert Fitzsimmons的问题，由于当时的油砂开发成本太高，资金来源又非常有限，公司的财务状况经常是入不敷出，终于导致公司在30年代末破产。1948年，Bitumount的工厂被政府接管，作为专门的油砂实验基地，并为之添置了大型的设备，将油砂的开发和萃取实验规模扩大。1949年工厂的生产能力已经达到日处理油砂450吨！

At the same time the author diagnoses the Hongdu Aviations strong partiality for equity capital financing and lack of debt capital financing, low capital profitability and efficiency of capital utilization, inadequateness in its corporate governing structure and unimproved revenues.

立足于我国航空工业上市公司资本融资结构改革的实践，借鉴现代企业资本融资结构理论以及财务管理理论等相关理论成果，采用规范与实证相结合的分析方法，对江西洪都航空上市公司股权资本融资结构与负债资本融资结构改革实践进行考察与分析，并认为该公司自上市以来企业资本融资结构改革取得了很大成效；但是目前仍存在股权资本融资偏好强烈、负债资本融资不足、资产盈利能力不强、资金使用效率不高、经营业绩尚未改善、法人治理结构不尽合理等问题。

Newly-rising means greater growth, and transiting means indeterminacy, which increases the difficulty of valuation and causes the inapplicability of some valuation methods. Yet, the stock market of China is getting more and more regularly, which increases the applicability of valuation methods.

但是，我国股市在开放和规范中成长，机构投资者的壮大、QFII的引入、股权分置改革、企业会计制度改革、更加严格的信息披露制度、以及对上市公司监管的加强和上市公司陆续推出的股权激励制度等一系列措施和现象都表明：我国股市的规范程度在提高，上市公司的质量在提高、财务透明度在提高，这都为扩大股票估值方法的适用范围提供了基础。

In recent years, listed companies violated laws of the incidence of major upgrade every year from abroad Enron energy company's financial counterfeiting, inflated profits and insider trading transitional issues such as incentives to companies in China this company serious forgery, forged through purchase and sales contracts, forged export declarations false VAT invoices, forgery and falsification of tax documents and other means of financial instruments, such as fictitious income of their primary business, these big shocking and heinous.

近年来，上市公司违法乱纪的大案的发案率逐年提升，从国外安然能源公司财务造假，虚增利润，内幕交易过渡激励等问题，到我国银广夏公司严重造假，通过伪造购销合同，伪造出口报关单，虚开增值税专用发票，伪造免税文件和伪造金融票据等手段，虚构主营业务收入等，这些大案触目惊心，令人发指。

One of the most important airlines in Africa - Kenya Airways has released the annual financial report shows that as a result of fluctuations in oil prices, the company appeared on a fiscal year since 1996 for the first time in the privatization of loss-making.

非洲最主要的航空公司之一——肯尼亚航空公司日前发表的年度财务报告显示，由于油价大幅波动，该公司上一会计年度出现自1996年私有化来的首次亏损。

Simultaneously, the major members including chief executive of Allegheny county DANIEL ONORATO, deputy chief executive DEWITT PEART, the director of Economic Development Bureau, ROGER CRANVILLE and Dr. Fu LADJEN will visit our company and discuss with Chairman Liu about the internationally-oriented development of our company.

美国宾夕法尼亚州阿力干利郡政府官员及有关经济发展，财务协调和高科技合作项目投资推广机构一行由郡长率领将于2007年4月18日和19日到访杭州，其中主要成员包括郡长DANIEL ONORATO，副郡长 DEWITT PEART，经济发展局局长 ROGER CRANVILLE及傅乐仁博士将参观访问我公司，并将与公司董事长就公司国际化发展进行讨论。

When the cash holding in a company surmounts normal standard, then it can cause the investor to suspect whether the company operators use the high quota cash to premeditate corrupt actions on the firm's finance.

中文摘要当公司的现金持有超越正常水准时，会引起投资人怀疑公司经营者是否欲利用高额现金持有进行财务舞弊；但现金持有的不足，又会阻碍公司的成长发展。

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。