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英语翻译将这个标题翻译为英文的:浅谈企业的现金流量表分析下面的英文翻译为中文:Finally,it is importa

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英语翻译
将这个标题翻译为英文的:浅谈企业的现金流量表分析
下面的英文翻译为中文:
Finally,it is important to note that there is a great number of researches on comparative analysis of cash flow prediction models and accrual information prediction models (e.g.Murty and Misra,2004; Mills and Yamamura,1998).The problem is that scientists' opinions and the results of their research are contradictory:Ones claim that both groups of information provide the same results,while others claim that accrual ratios are superior to cash flow ratios and provide better results,and vice versa.For example,Gombola et al (1987) found none of cash flow ratios to be significant predictors of company's performance.On the contrary,Fieglewitz and Zeller (1991:80) empirically identified a difference in performance measurement with cash flow ratios and accrual ratios and stated that "cash flow data can bridge the gap between accrual accounting and investment decisions." Sharma (2001:22) in his research concluded that "cash flow information have incremental information content only under high task uncertainty,where accrual information does not clearly indicate financial distress." Therefore,our motivation was to test both group of ratios,taking into account the specifics of transition economy and emerging capital market.
最后,值得注意的是有大量的对比分析研究的基础上,现金流预测模型的预测模型(例如利息信息.Murty和Misra,2004年,工厂和Yamamura,1998).问题是,科学家们的意见,他们的研究结果相互矛盾:那些声称这两组信息提供相同的结果,而另一些人声称利息的比例比现金的流动比率和更好的结果,反之亦然.例如,Gombola魏厚仁(1987)发现没有现金流率有显著的预测公司的业绩.相反的,Fieglewitz和Zeller(1991:80)进行了实证分析确定了不同性能测试和现金流率和利息的比例,声称“现金流量数据之间的鸿沟权责发生制和投资决定的.”2001:22沙尔马(在他的研究得出的结论是“现金流信息有渐进的信息内容仅在高任务不确定性信息,并不清楚地表明收益金融灾难.”因此,我们的动机是为了测试两组的比例,考虑到某个特别的经济转型和新兴资本市场.