英语翻译The economic-financial analysis经济财政分析The economic-financial analysis is a research method based on splitting up or separating an object or a phenomenon into component parts.By means of the techniques typical for this method,ea
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英语翻译The economic-financial analysis经济财政分析The economic-financial analysis is a research method based on splitting up or separating an object or a phenomenon into component parts.By means of the techniques typical for this method,ea
英语翻译
The economic-financial analysis
经济财政分析
The economic-financial analysis is a research method based on splitting up or separating an object or a phenomenon into component parts.By means of the techniques typical for this method,each element is being separately examined,the cause/effect causes are established,and are determined the trends and fluctuations of various indicators (Oprean,2002).The analysis completes the control with some aspects that cannot be pointed out by other control methods.It contributes to focusing the control on the essential problematical aspects.
The control cannot confine itself to finding the shortcomings.It is necessary to establish the level and the dynamic of the examined phenomena,the factors that influenced the evolution of the controlled phenomena,the correlation between these factors and the phenomena.
Although the analysis and the verification are two different lines of action,they are mutually conditioned.In order to make a quality analysis,real information is needed and therefore it is necessary to verify in advance the accounting documents in respect to form and content; afterwards will follow an economic-financial analysis (Munteanu,2003).
On the other hand,the documentary check uses the conclusions of the economic-financial analysis with the purpose of focusing on the sectors,factors and causes that have a negative influence upon the economic-financial situation of the patrimonial unit (Oprean,2002).
The economic-financial analysis is carried out by means of typical techniques such as:
a) Techniques for establishing the cause-effect relationships between the phenomena
Examples:the consistency of the examined object and the circumstances or conditions in which this took place.
b) The division and the breaking up insure the depth of the study of the economic financial activity,the time or space localization of the causes and the deviations.
c) Grouping,meaning the separation of the controlled operations into homogenous groups,depending on one or several criteria,depending on the purpose in view.
d) The balance of the elements and their variations are used when,among the elements of the controlled phenomena,there are sum and differences relations (for instance:the relation between the production volume of sold and cashed merchandise equals the initial stocks and the opening balances plus the volume of the fabricated production minus the final stocks and statement balances).
e) The operational correlation is used in adopting decisions when many factors interfere and must be taken into consideration.
The control methods and techniques typical for each method are presented in Table 2.
英语翻译The economic-financial analysis经济财政分析The economic-financial analysis is a research method based on splitting up or separating an object or a phenomenon into component parts.By means of the techniques typical for this method,ea
经济财务分析是一种研究方法的基础上的分裂或分离的物体或现象,到组成部分.手段的技术为典型的这种方法,每个元素是被分开审查,原因/效果的原因是既定的,并带有决定性的的趋势和波动的各项指标( oprean ,2002年) 分析完成控制的某些方面不能被完全指出,而其他的控制方法.它有助于集中控制的基本问题的各方面.
控制不能局限于寻找不足之处.这是需要建立的水平和动态的研究现象,还有因素的影响,演变控制的现象,和他们之间的相关性,受这些因素和现象的影响.
虽然分析和核实是两个不同的行动路线,他们是相辅相成的条件.在为了使质量分析,真实的信息需要,因此,在推进会计凭证,在尊重的形式和内容中这是必要的核实,;事后将遵循经济财务分析( Munteanu ,2003年)
另一方面,关于纪录片检查用途的结论,以受到经济金融分析的目的,着眼于行业,因素和原因有负面影响后,经济金融形势的股票被世袭( oprean ,2002年)
经济财务分析是所进行的手段,典型的技术,如:1 )技术建立因果关系之间的现象,例如:一致性审查的对象和情况或条件,就在这发生.
b )该分类打破投保的深度研究经济金融活动,时间或空间的本地化的成因和偏差.
c 分组,意思是分离的控制行动,到同质团体,这取决于一个或几个标准,这取决于在检视的内容.
d)关于平衡要素及其变化时所用的,其中的要素控制的现象,有总结和分歧,他们的关系关系(例如:之间的关系,生产量和出售变现的商品相当于初始股和期初余额加货量金属制品业生产量减去最后的股票和声称的结余) .
e)该业务的相关性是用来在通过决定时,许多因素干扰,必须加以考虑.控制的方法和技术,每种典型的方法都列于表2 .