财务状况

The finance affairs of Ministry of finance before this checks the routine examination that is companies of pair of Ministry of finance, overall to resurgence communication financial standing is affirmative, look from the program of the examination and final result, this second problem does not affect the evenhanded report of financial standing of company calendar year, basically mix as a result of the Ministry of finance company reach to accountant policy specific the understanding that use is different be caused by.

此前的财政部财务检查是对财政部公司的一次例行检查，对中兴通讯总体财务状况是肯定的，从检查的程序及最后的结果看，本次问题不影响公司历年财务状况的公允反映，主要由于财政部和公司对于会计政策及具体运用的理解不同所致。

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。

Innovations: The first innovation is that it is targeted on the banking and overcomes incomparability by the disparity of different industries; this thesis analyzes financial condition of listed banks based on free cash flow which overcomes the shortage of operating activity net cash flow and financial indexes based on accrual basis, creating cash flow index early-warning model, binding the result of factor analysis and discriminant analysis to evaluate comprehensively, giving warning limit and judging warning degree based on factor score and discriminant score and reducing misjudgment of single statistical method; Financial early-warning system of listed banks is constructed with cash flow index early-warning system and non-financial index BSC early-warning system.

本文的创新点：仅以银行业为研究对象，克服行业差距带来的不可比性问题；以自由现金流量为基点分析上市银行的财务状况，克服以往学者所采用的经营活动净现金流和以权责发生制为基础的财务指标的不足，创建了现金流指标预警模型；综合因子分析和判别分析两种统计方法，以因子得分和判别得分为尺度设置警限、判断警度，降低单一统计方法的误判性；融合现金流指标预警体系和非财务指标的平衡计分卡预警体系构建了上市银行财务预警体系。

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。

The quiddity of financial crisis is an violent eruption of financial risks with the characters of extremely worsen financial status, payment crisis and even bankruptcy.

财务危机的实质就是财务风险规模化、高强度化的集中爆发，主要表现为财务状况极度恶化，发生支付危机，甚至破产倒闭。

Financial statement of stock company,which includes balance sheet,income statement and the statement of cash flows ,is the result of the financial status and the operation of the stock company.

财务报表是反映公司财务状况和经营成果的书面文件，它包括了资产负债表、损益表、财务状况变动表和现金流量表等。

Procomp misstating operation performance and financial condition by financial dealings, however, investors were not aware of Procomp management fraud and suffered huge losses.

博达长久以来利用财务操作虚饰营运表现与财务状况，然而投资人并未察觉财务报表舞弊的发生，最后受到钜额损害的结果。

It is a mechanism that helps the enterprise find out the potential financial risk in advance and sends out early-warning signal to urge the management to take effective measures, seek the source of the deterioration of the financial position and prevent the enterprise from further deterioration. Makes the enterprise to set up a windbreak fence in front of risk.

它是要建立一种机制，使企业预先发现潜在的财务风险，并在财务危机发生前发出预警信号，督促企业经营者采取有效措施，寻找导致企业财务状况恶化的根源，阻止财务状况进一步恶化，使企业在风险面前树立起一道防风墙。

States generally provide the Company Law Company Limited must periodically publish its financial position and operating conditions on a regular basis the annual report and related financial statements, such as business reports, asset charge sheet, profit and loss account, profit allocation table, property, catalogs, etc.

各国公司法一般都规定股份有限公司必须定期公布其财务状况和经营状况，定期将年度报告和有关的财务报表，如经营报告书、资产负责表、损益表、盈利分配表、财产目录等公诸于众，以便加强社会公众对公司的了解和监督，保护股东和债权人利益。

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。