急!急!非常急!麻烦各位英语牛人帮忙啊!!!翻译下面这几段的机械类的英语,在线等,在线等,急用!
要求: 要比较专业的翻译,不要用机器翻译的,谢谢啦~~~~~~
DEFINITION OF HYPOTHESES AND SAMPLE SELECTION
The research hypothesis for this paper is that cash flow ratios have greater incremental information content than accrual ratios. This hypothesis is based on the following assumptions:
AA cash flow statement requires cash-based principle in its preparation, unlike other financial statements (balance sheet and income statement) that are based on accrual principle.
B.Cash flow ratios, based on cash flow information, are less likely to be affected by possibilities of accounting manipulations than accrual ratios calculated from balance sheet and income statement.
According to those facts, cash flow information model will lead to a more accurate assessment of company's performance than accrual information model, ceteris paribus. In order to test above hypothesis, the following statistical hypotheses are developed:
HO ...There is no statistically significant difference in company's performance measurement if cash flow ratio model is used rather than accrual information model.
Hl ... There is statistically significant difference in company's performance measurement if cash flow ratio model is used rather than accrual information model.
是会计类,忘记改了....