会计类英语翻译（非常急啊）11
急！急！非常急！麻烦各位英语牛人帮忙啊！！！翻译下面这几段的会计类的英语，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~~~~~~
As it can be seen from the results presented, the accrual model was found to be 79.60% accurate in predicting company's performance while cash flow model has an 83.50% overall accuracy in predicting company's performance. A significant difference in discriminant power of accrual and cash flow ratios is evident in the group of good companies with percentage of correct classification of 42.90% and 64.30% respectively. This leads to the conclusion that the possibility of wrong classification of good company using accrual ratios is 50% higher than if cash flows ratios are used. In a group of bad companies, both models have a very high percentage of correct classification: accruals 93.30% and cash flow 90.70%. Therefore, it can be concluded that the possibility of errors in classification of bad companies is about 10% regardless of which ratios are used.
Assuming the binomial distribution, McNemar 2 test of symmetry is made to test differences between actual and expected classification with the aim of examining the accuracy of constructed models in predicting company's performance. The presented results indicate that there is no statistically significant difference between actual classification and the classification generated by cash flow model, while there is a statistically significant difference between actual classification and the classification generated by accrual model. Thus, it can be concluded that there is statistical evidence of accuracy and prognostic value of cash flow model in predicting business performance of the company, while the accuracy and prognostic value of accrual model cannot be statistically confirmed.
Given the specific qualities of the financial reporting and capital markets in Croatia, there are certain limitations that must be taken into account in results interpretation:
1. Historical cost principle in accounting entries;
2. Arbitrage and fair value principle in recognition and measurement of assets;
3. Noise in financial statements caused by errors in accounting books;
4. Accounting manipulations;
5. Disproportion between number of good and bad companies in the sample;
6. Insufficient number of primary market transactions, listed shares in official market and listed corporate bonds;
7. Unwillingness of the companies for full disclosure and public announcement of financial reports.
As the majority of the aforementioned limitations characterize not only Croatian, but also the capital markets and financial reporting all around the world, the obtained results can be regarded as relevant proof of better incremental information content of cash flow ratios than accrual ratios.
假定你的二项分布,McNemar对称性是由2测试,测试和期望的差异与实际的目标分类精度的构造模型检验预测公司的业绩。结果表明,所提出的是没有统计学显著性差异的类型与实际所产生的现金流模型的分类,同时有统计学差异产生的类型与分类的实际收益模型通过。因此,我们可以得出这样有统计证据的准确性和预测值模型的预测现金流经营绩效,而公司的准确性和预后价值的收益模型不能被统计。
给出了具体的品质的财务报告和资本市场,在克罗地亚,是有一定的局限性,必须考虑结果的解释:
1。历史成本原则会计分录。
2。公允价值会计原则、套利交易资产的确认和计量。
3。噪音引起的误差在财务报表会计账簿。
4。会计操纵。
5。之间的失调的好与坏,公司的样品。
6。主要的市场交易数量不足、上市股票市场上市的公司债券的官员。
7。他们不愿公开的公司的财务报告、公告。
像大多数上述限制表征,而且不仅克罗地亚的资本市场和财务报表世界各地,所得结果可作为相关证明增量信息内容的更好的现金流率超过收益比率。
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