Question

会计专业英语翻译，把汉语翻译成英文

资金是企业生存和发展的源泉，资金是企业从事生产经营的基本条件。企业的创立、生存和发展，必须以一次次融资、投资、再融资为前提。为了维持自身的生存发展，上市公司不可避免地要进行资金的筹集，以弥补在扩张中资金的短缺。基于对企业集团筹资的特点、方式与渠道，在现实条件下我国企业集团筹资可选择以外部的间接融资为主、内部融资与直接融资为辅的模式。
本文通过分析我国上市公司筹资的方式与渠道，举例研究北京同仁堂股份公司在2012与2013年的主要筹资的策略，了解到我国上市公司比较热衷于股权融资，而这种融资倾向我们应该严格规范股票融资市场，加强对公司股票发行行为、利润分配行为、资金使用过程的法律监督，并且要大力发展企业债券市场，鼓励上市公司发行公司债券。

Answer 1

Money is the source of enterprise survival and development, capital is the basic condition of enterprises engaged in production and business operation. The establishment, survival and development of the enterprise, must start with the premise of the financing, investment and financing. In order to maintain their own survival and development, listed companies will inevitably raise the fund, to make up for the shortage of funds in the expansion. Based on the characteristics of enterprise group finance, methods and channels, under the condition of the reality in our country enterprise group finance may choose to give priority to with the external indirect financing and direct financing, internal financing is complementary pattern.
Based on the analysis of China's listed companies financing ways and channels, for example the Beijing tongrentang co., LTD in 2012 and 2013, the main financing strategies, learn more keen on equity financing of listed companies in our country, and the financing tendency we should strictly regulate equity financing market, strengthen the company's stock release behavior, the process of using the profit allocation behavior, legal supervision, and to develop the enterprise bond market, encourage listed companies issuing corporate bonds.

Answer 2

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