Question

会计专业英语翻译1（急）

急！急！急！请英语牛人帮忙！！！翻译下面的会计类的英文，在线等~~~~
要求：不要用机器翻译的，要比较专业的翻译~~~

Cash Flow Ratios vs. Accrual Ratios: Empirical Research on Incremental Information Content
Zeljana Aljinovic Barac. The Business Review, Cambridge. Hollywood: Summer 2010. Vol. 15, Iss. 2; pg. 206, 8 pgs

ABSTRACT
The aim of this paper is to provide empirical evidence concerning the incremental information content of cash flow ratios and accrual ratios as company's performance measure. The research hypothesis implies that cash flow ratios, based on the information from cash flow statement are less likely to be affected by possibilities of accounting manipulations than accrual ratios calculated from a balance sheet and income statement data. Therefore, the assessment of business performance based on cash flow ratios will provide more accurate and reliable information than the one based on accrual ratios. Verification of empirical evidence will be provided through the sample of Croatian listed companies, more precisely, their annual financial statements in succession from 2000 to 2006. All variables were based on relevant researches on a similar topic and chosen according to the possibility of their implementation in capital markets. The results of our study showed greater relevance of cash flow information and cash flow ratios in comparison with the balance sheet, income statement information and accrual ratios when judging company's financial performance.

INTRODUCTION
For more than half of a century, economists, both academicians and practitioners have been trying to generate optimal models that could help them in decision-making processes by predicting company's performance, financial distress or stock price movements. The types of data used in models are different, i.e. some are qualitative and others are quantitative. However, one of the main sources of data are financial statements because they are formalized, comparable, publicly available and free. Since the introduction of SFAS 95 in 1988 and IAS 7 in 1994, cash flow statement became a very important source of accounting information. Namely, the users of financial statements seek information that are less likely to be affected by possibilities of "financial number games". As cash flow statement requires a cash-based principle in its preparation, unlike other financial statements based on accrual principle, it has become a very important tool in financial ratio analysis.

The reminder of the paper is organized as follows. In section 2, the theoretical background for the research is discussed. In section 3, research and statistical hypotheses are developed and the sampling methodology is described. Section 4 presents the methodology applied and summarizes the main findings. The paper finishes with concluding remarks.

Answer 1

现金流量率对应计费用率：关于增值信息量的实验法研究

基尔加那•阿尔基诺维奇•巴拉克（Zeljana Aljinovic Barac.）
《商业评论》，剑桥（The Business Review, Cambridge.）
好莱坞：2010年夏季（Hollywood: Summer 2010）.
第15卷第2期第206页，共8页

摘要
本文的目的是为了提供有关公司工作指标的现金流量率和应计费用率增值信息量的实验证据。研究假设意味着基于来自现金应计费用率的现金流量率可能比由资金平衡表和收益报表数据计算出来的应计费用率受到会计处理可能性的影响要小。因此，基于现金流量率经营成绩的摊派税款比基于应计费用率的税款会提供更准确而可靠的信息。实验证据的确认将通过克罗地亚列名公司样本提供，更准确地说，通过他们的从2000年到 2006年连续的年度财务报告书提供。所有的变量都建立在类似题目相关研究的基础上并根据他们在资本市场实现的可能性选择。研究结果与资金平衡表、收益表信息和应计费用率在审理公司财政成绩时相比显示了更大的现金流量信息和现金流量率的相关性。

导言

半个世纪以来，经济学家，既有院士也有从业者，已经在借助预报公司业绩、财政亏本或股票行市走向尽力酿成着决策过程中有助于他们的最佳模型。模型中使用的数据类型是不同的，即一部分是定性的，另一些是定量的。不过数据主要来源之一是财政报表，这是由于它们是形式化的、可比的、公开提供的和免费的。由于1988年SFAS 95和1994年IAS 7的导论，现金流报表成为十分重要的汇集情报来源。也就是说，财政报表的使用者更不可能寻求受到“财政数字游戏”可能性影响的信息。由于现金流量需要现金基础原则，不像其他基于应计费用原则那样的财政能够报表，它已经在财务比率中分析成为非常重要的工具。
本文的提示按下列方式组织：第二章，论述研究的理论背景；第三章，进步阐明研究和统计假设并描述取样方法；第四章介绍应用方法并归纳主要发现。论文以结论评述结束。