财务公司

Though the progressing of one year and one year, the listed company is in the disclosure of information of the financial accounting, exist false glossing over financial information to be yet very serious, this hinder country management in listed company from damage investors' interests greatly, unfavorable to the internationalized development of the market economy of our country.

虽然一年一年的在进步，但是上市公司在财务会计信息披露时，存在的虚假、粉饰财务信息等现象仍然很严重，这大大妨碍了国家对上市公司的管理损害了投资者的利益，不利于我国市场经济的国际化发展。

On the fourth business day of each month, submits to corporate management a monthly operating report package, comprised of the Income Statement, Balance Sheet, three month forecast, intercompany reporting, and capital expenditures.

在每个月的第四个营业日，向公司管理层提交一套关于月经营状况的财务报表，包括：收益表，资产负债表，未来三个月经营预测，公司内部财务报表，以及资本支出表。

On the fourth business day of each month, submits to corporate management a monthly operating report package, comprised of the Income Statement, Balance Sheet, three month forecast, intercompany reporting, and capital expenditures.

在每个月的第四个营业日，向公司管理层提交一套关于月经营状况的财务报表，包括：收益表，资产负债表，未来叁个月经营预测，公司内部财务报表，以及资本支出表。

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。

The fourth part establishes a comprehensive evaluation model match with macro-microeconomic environment of objective dynamic weight .The financial indexes of SSE 50 listed companies are supplied from financial statement of 2004. And the financial indexes are choused with the total index methods of the coefficient variation and Wang-model.

第四部分以上证50指数股上市公司2004年度报表所提供的诸多财务指标为依托，结合变异系数法和汪氏模型筛选出所需财务指标，并配以能与宏微观经济环境相匹配的客观动态权数体系建立上市公司综合评价模型。

From the study, the paper concludes the good finance internal control system is not the demand that the company modernizes the management, but strengthen the company finance management, control the demand of the bad behavior.

通过论述，本文认为良好的财务内部控制体系既是公司现代化管理的需要，也是加强公司财务管理、控制不良行为的需要。

A more detailed discussion on the current corporate governance mode such as the Japanese-German mode and the Anglo-America mode and their individual traits, and advancing into the possible combination and development of these traits from the globalize point From the financial and accounting aspects, the proper monitoring in the processing and disclosure stages of financial information is an essential step, which is the transparency requirement mentioned above.

但要确保信息的公允与中立，依赖于注册会计师、机构投资者等外部监督力量仍有不足，上市公司内部有效的财务治理，方能保障信息的有效性并促进证券市场发展，而证券市场的发展也会对健全上市公司内部财务治理产生压力。

Stratospheric but heavily dependent on financial performance, these have raised the rates others must pay, often with no clawback if things go wrong.

公司财务状况决定股东们的生死，如果公司财务形势恶化，那么所有的投资都将付之东流。

Even the sleepiest auditors tend to wake up when gigantic suitcases of illegal cash payments are bumped and dragged across the balance sheet. So Dassler had to come up with ingenious methods for getting the bribe money out of the company.

但是，如果这些巨额的非法现金流体现在公司的财务报表上，任何一个打着瞌睡的审计员都会马上被惊醒，所以，达斯勒必须用另一种灵活的方式从公司财务中拿到这些行贿用的钱。

It pays most attention to the important problems of financing decision Choice in A Corp., such as analyzing industry background, selecting investing items, estimating financing requirers and avoiding financing risks. We also provide the financial in formations of A Corp. which is helpful for students to analyze these financing cases based on financing decision theory.

案例集中讨论了A公司在做出再融资决策过程中的行业背景分析、投资项目选择、融资必要性分析、融资风险防范等问题，并给出了A公司自身的财务预测信息、购买资产效益预测、投资资产定价等资料，为学生依据财务融资决策理论进行分析提供了可能性。

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。