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1、 毕业设计(论文)外文资料翻译系 别 专 业 财务管理 班 级 姓 名 学 号 外文出处 附 件 1.原文；2.译文 2012年3月1. 原文Financial statement analysis - the use of financial accounting information. Many years. Reasonable minimum current ratio was confirmed as 2.00. Until the mid-1960s, the typical enterprise will flow ratio control at 2.00 or higher
2、. Since then, many companies the current ratio below 2.00 now, many companies can not control the current ratio over 2.00. This shows that the liquidity of many companies on the decline. In the analysis of an enterprises liquidity ratio, it is necessary to average current ratio with the industry to
3、compare. In some industries, the current ratio below 2.0 is considered normal, but some industry current ratio must be big 2.00. In general, the shorter the operating cycle, the lower the current ratio: the longer the operating cycle, the higher the current ratio. The current ratio compared to the s
4、ame enterprise in different periods, and compared with the industry average, will help to dry to determine the high or low current ratio. This comparison does not explain why or why low. We can find out the reasons from the by-point analysis of the current assets and current liabilities. The main re
5、ason for the exception of the current ratio should be to find out the results of a detailed analysis of accounts receivable and inventory. Flow ratio better than working capital performance of enterprise short-term solvency. Working capital reflect only current assets and current liabilities, the ab
6、solute number of differences. The current ratio is also considered the relationship between the current asset size and the size of the current liabilities, make the indicators more comparable. For example, the current ratio between General Motors and Chrysler Motors Corporation. The comparison betwe
7、en the two companies working capital is meaningless, because the two companies of different sizes. Inventory using LIFO France will flow ratio cause problems, this is because the stock is undervalued. The result will be to underestimate the current ratio. Therefore, when compared to using the LIFO m
8、ethod businesses and other costs of the enterprise should pay particular attention to this. Compare the current ratio, analysts should calculate the accounts receivable turnover rate and commodity inventory turnover. This calculation enables the analysis of proposed liquidity problems exist in shoul
9、dReceived the views of the accounts and (or) Inventories. Views or opinions on the current ratio of accounts receivable and the deposit will affect the analyst. If the receivables I receivable and liquidity problems, require current ratio higher.Third, the acid test ratio (quick ratio) The current r
10、atio is the evaluation of the liquidity conditions in the current assets and current liabilities. Often, people expect to get more immediate than the current ratio reflect the situation. The acid test ratio (liquid rate) on the relationship of current assets to current liabilities.To calculate the a
11、cid test (quick) ratio. From the current assets excluding inventory part. This is because of the slow flow of inventory, the inventory may be obsolete inventory may also be used as a specific creditors security. For example, the winerys products to Tibet for a long period of time before sold. If you
12、 calculate the acid test (liquid) to including wine obstruct inventory will overestimate the enterprise mobility. Inventory valuation, because the cost data may be related to the current price level difference . Section VI analytical screening procedures Auditing Standards Description No. 23. Analyt
13、ical screening procedures, provides guidance for the use of this procedure in the audit. Analytical inspection program goal is to identify significant changes from the business statistics and unusual items. Analytical screening procedures during the audit can run a different number of times, includi
14、ng the planning phase, the audit of the implementation phase and the completion of the audit stage. Analytical inspection procedures can lead to a special audit procedures, such as: Transverse the same type of analysis of the income statement shows an item, such as cost of sales during that period a
15、bnormal. This will lead to a careful review of the project cost of sales. The income statement vertical the same type of analysis by comparison with the previous saddle, can be found already for sale to the harmonious proportions of the amount of commodity costs and sales revenue. Accounts receivabl
16、e turnover ratio and industry data comparison may show the typical speed of the accounts receivable turnover rate is far below the industry. This shows that a careful analysis of the response to accounts receivable. 4 and debt compared to cash flow has significantly decreased ability to repay the de
17、bt with internally generated cash flow is essentially dropped. 5 aldehyde test ratio decreased significantly, indicating that the ability to repay current liabilities with current assets other than inventory outside is essentially droppedWhen the auditors found that the report or an important trend
18、than the string, the next procedure should be carried out to determine why this trend. This study (survey) can often lead to important discoveries.Section VI analytical screening procedures Auditing Standards Description No. 23. Analytical screening procedures, provides guidance for the use of this
19、procedure in the audit. Analytical inspection program goal is to identify significant changes from the business statistics and unusual items. Analytical screening procedures during the audit can run a different number of times, including the planning phase, the audit of the implementation phase and
20、the completion of the audit stage. Analytical inspection procedures can lead to a special audit procedures, such as: Transverse the same type of analysis of the income statement shows an item, such as cost of sales during that period abnormal. This will lead to a careful review of the project cost o
21、f sales. The income statement vertical the same type of analysis by comparison with the previous saddle, can be found already for sale to the harmonious proportions of the amount of commodity costs and sales revenue. Accounts receivable turnover ratio and industry data comparison may show the typica
22、l speed of the accounts receivable turnover rate is far below the industry. This shows that a careful analysis of the response to accounts receivable. 4 and debt compared to cash flow has significantly decreased ability to repay the debt with internally generated cash flow is essentially dropped. 5
23、aldehyde test ratio decreased significantly, indicating that the ability to repay current liabilities with current assets other than inventory outside is essentially droppedWhen the auditors found that the report or an important trend than the string, the next procedure should be carried out to dete
24、rmine why this trend. This study (survey) can often lead to important discoveries.2. 译文财务报表分析利用财务会计信息 。 许多年来合理的最低流动比率被确认为2.00。直到60年代中期，典型的企业都将流动比率控制在2.00或更高从那时起，许多企业的流动比率开始低于2.00现在，很多企业不能成功地将流动比率控制在2.00以上这说明许多企业的流动性在下降。 在分析一个企业的流动性比率时，很有必要将其与该行业的平均流动比率进行对比。在一些行业，流动比率低于2.0被认为是正常的，但另一些行业则要求流动比率必须大干200
25、。一般而言，营业周期越短，流动比率越低：营业周期越长，流动比率越高 将同一企业不同时期的流动比率相比，以及与行业平均水平相比，有助干确定流动比率的高或低。这种比较没有说明为什么高或为什么低。我们可以从流动资产和流动负债逐项分析上找出原因流动比率异常的主要原因应通过应收帐款和存货的详细分析找出结果 流动比率比营运资本更能表现企业短期偿债能力营运资本只反映了流动资产和流动负债的绝对数差异流动比率还考虑到了流动资产规模与流动负债规模之间的关系，使指标更具可比性。例如，可以在通用汽车公司和克莱斯勒汽车公司之间比较流动比率在两个公司之间比较营运资本则是毫无意义的，因为这两个公司的规模不同。 存货采用后进
26、先出法会对流动比率计算带来问题，这是因为存货被低估了其结果将低估流动比率。因此在对采用后进先出法企业和使用其他成本方法的企业进行比较时，对此应格外注意。 在比较流动比率之前，分析者应计算出应收帐款周转率和商品存货周转率。这种计算能够使分析者提出流动性问题存在于应收帐款和(或)存货方面的意见。对应收帐款和存会影响分析者对流动比率的看法或意见如果应收I账款和流动性存在问题，要求流动比率更高些。三、酸性试验比率(速动比率) 流动比率是在考虑了企业流动资产和流动负债后流动性状况的评价经常地，人们还期望获得比流动比率反映的更即时的状况。酸性试验比率(速动此率)说明流动资产与流动负债的关系。在计算酸性试验
27、(速动)比率时。应从流动资产中剔除存货部分。这是因为存货的流动速度慢，存货也有可能已过时存货还可能做为特定债权人的抵押品。例如，酒厂的产品要藏很长一段时间后才能售出。如果计算酸性试验(速动）包括酒壅存货就会高估企业的流动性。在存货估价时问题，因为成本数据可能与现时价格水平相差很大 第六节 分析性检查程序 审计准则说明第23号。“分析性检查程序”，为审计中这项程序的运用提供了指南。分析性检查程序的目标是从营业统计数据中找出重大变动的和非常的项目。 分析性检查程序在审计期间可以运行不同的次数，包括计划阶段、审计实施阶段以及审计完成阶段有一些分析性检查程序可导致特别的审计程序，例如： 1收益表的横向
28、同型分析说明某个项目，如销售费用，在该期间内异常这会导致对重要的销售费用项目的仔细的审查2收益表的纵向同型分析通过与前期进行比鞍，能发现巳售商品成本与销售收入额的比例不协调。 3将应收帐款周转率与行业数据进行比较，可能显示应收帐款的周转速度远远低于行业的典型速度。这说明应对应收帐款进行仔细分析。 4和债务相比，现金流量显著下降，这说明用内部现金流量偿还债务的能力实质上下降了。 5醛性试验比率显著下降，说明用除存货以外的流动资产偿还流动负债的能力实质上下降了，当审计师发现报表或比串的某个重要的趋势时，应进行下一步程序，以确定这一趋势为什么发生。这样的研究(调查)往往能导致重要发现。第六节 分析性
29、检查程序 审计准则说明第23号。“分析性检查程序”，为审计中这项程序的运用提供了指南。分析性检查程序的目标是从营业统计数据中找出重大变动的和非常的项目。 分析性检查程序在审计期间可以运行不同的次数，包括计划阶段、审计实施阶段以及审计完成阶段有一些分析性检查程序可导致特别的审计程序，例如： 1收益表的横向同型分析说明某个项目，如销售费用，在该期间内异常这会导致对重要的销售费用项目的仔细的审查2收益表的纵向同型分析通过与前期进行比鞍，能发现巳售商品成本与销售收入额的比例不协调。 3将应收帐款周转率与行业数据进行比较，可能显示应收帐款的周转速度远远低于行业的典型速度。这说明应对应收帐款进行仔细分析。 4和债务相比，现金流量显著下降，这说明用内部现金流量偿还债务的能力实质上下降了。 5醛性试验比率显著下降，说明用除存货以外的流动资产偿还流动负债的能力实质上下降了， 当审计师发现报表或比串的某个重要的趋势时，应进行下一步程序，以确定这一趋势为什么发生。这样的研究(调查)往往能导致重要发现。 .截取：p373内容，部分省略。