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!10
要求: 要比较专业的翻译,不要用机器翻译的,谢谢啦~~~~~~
Unlike the accruals model that focuses on income (profit) as a measure of company's performance, the cash flow model (PERFORMANCECF) primarily does company's assessment on the basis of cash inflows and outflows. Ratios grouped into factor excellence (E) - weight 0.942 have the greatest relative influence (weight) in this model. Factor excellence contains several key performance measures:
Cash flow ratio as liquidity measure,
Cash flow to debt as solvency measure,
Financial strength ratio as financial health measure,
Cash return on sales as profitability measure.
Financing debt factor (FD) and quality of earnings (QE) factor were also found to have a statistically significant impact on the discrimination between good and bad companies. They have equal and positive impact on company's performance, weights 0.292 and 0.250 respectively, meaning that performance will be better if values of all factors are higher. Latent variable quality of earnings consists of two manifest variables: cash return on equity and earnings quality ratio. According to the nature of these ratios, it can be said that quality of earnings factor assesses the impact of accrual accounting categories to the business performance measured by profitability. The greater the proportion of accruals, the worse the quality of achieved earnings. Latent variable free cash (FC) has no statistically significant impact to the discrimination between good and bad companies and it is excluded from the model because of stepwise backward option.
Parameters for both models' statistical validity and its discriminant power evaluation are shown in the table below:
The overall model is evaluated by canonical correlation coefficient and Wilks' Lambda test of function's eigenvalue. The canonical correlation shows a correlation of dependent variable with a set of independent variables and it serves as a measure of "explained variation" interpretation, like R Square means in OLS regression model. Thus, as canonical correlation coefficients are 0.633 and 0.660 respectively, it can be said that the obtained models are a good fit and have relatively high explicatory power. Other validity measure also indicates good model's characteristics: Wilks' Lambda coefficient that tests function's significant of eigenvalue is statistically significant at 0.01 level for both models. Finally, the overall percentage of correct classification was tested and the results are presented in the table 4:
是会计类,如题,打错字了
参考资料:不给你说