求高手帮我翻一下论文摘要,300字汉字翻译成英语

求高人翻译下我论文的摘要,不要翻译器翻译的,要手工翻译的。小弟在此谢谢各位了~~~

上市公司盈利质量分析----以宇通客车为例
摘 要:盈利质量的不断改善和提高是企业可持续发展的根本,也是衡量一个企业财务健康的重要指标。随着我国市场经济的不断发展,投资者、债权人以及企业管理人员,都越来越关心企业的盈利质量。盈利质量是指企业实际获得收益的能力,以反映公司的真实收入。很多上市公司报表所反映的利润很高但其盈利质量却不一定高。这就需要对其盈利质量做出分析从而帮助投资者、债权人做出正确的投资决策。现金流量表作为一张以收付实现制为基础来反映企业盈利状况的会计报表,可以较为真实地反映出企业盈利的质量和实际的支付能力。
本文通过对盈利质量分析方法的研究,阐述现行的几种盈利质量分析方法,并用基于现金流的盈利质量分析方法对宇通客车公司的盈利质量进行分析评价,发现该公司盈利质量中存在的问题,更全面的考核上市公司的经营业绩。
1L 你的答案明显是翻译器直接翻译出来的。。。用翻译器 你起码手工加工下, 没有语法错误也好啊。。。
还是谢谢你了 但是不能采纳你的答案。。。。

To be listed gains the quality analysis----Passes the passenger train take the space as the example abstract: The profit quality's progressive improvement and the enhancement are the enterprise sustainable development bases, is also weighs a business finance health the important target. Along with our country market economy's unceasing development, the investor, the creditor as well as the business management personnel, more and more care about enterprise's profit quality. The profit quality is refers to the enterprise to obtain the income actually ability, reflects company's real income. Many To be listed report form reflected profit Gao Danqi gains very much the quality actually not necessarily high. This needs to make the analysis to its profit quality, thus helps the investor, the creditor to make the correct investment decision. The cash flow indicator takes one to realize the system take the receipts and disbursements as the foundation to reflect that the enterprise profit condition the fiscal statement, may reflect the enterprise profit really the quality and the actual paying capacity. This article through to the profit quality analysis method's research, elaborated that the present several profit quality analysis method, and with passes the passenger train company's profit quality based on the cash flow profit quality analysis method to the space to carry on the analysis appraisal, discovered that this company gains the question which in the quality exists, more comprehensive inspection To be listed's operating results.
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第1个回答  2010-05-22
The quality improvement and improve the sustainable development of enterprise is the root, the measure of a firm's financial health of the important indexes. With the development of market economy in China, investors, creditors, and enterprise management personnel, are increasingly concerned about corporate earnings quality. Refers to the actual quality of earnings gains ability to reflect the real income company. Many listed companies report reflects its profit margins are high quality but not yet. This needs to its earnings quality analysis and help investors, creditors make right decisions. As a cash flow statement based on revenue and expenditure to reflect the enterprise profitability of accounting statements, and can be more truely reflect corporate earnings quality and practical ability to pay.
Based on the analysis of the research method of earnings quality, expounds several current profit quality analysis method, and based on the cash flow analysis on the quality of the profit YuTong airbus earnings quality evaluation model, it is found that the quality of corporate earnings, the problems in the evaluation of listed companies is more comprehensive business performance.
第2个回答  2010-05-22
Listed company quality ---- to Yutong Bus Case
Abstract: The earnings continue to improve and enhance the quality of the enterprise for sustainable development, the fundamental measure of a business is an important indicator of financial health. With the continuous development of market economy, investors, creditors and corporate managers are increasingly concerned about the quality of corporate earnings. The quality of corporate earnings is actually a gain the ability to reflect the company's real income. Many listed companies report high profits reflected the quality of its earnings is not necessarily high. This requires an analysis of its quality and profitability to help investors and creditors to make the right investment decisions. Cash flow statement as a basis to cash basis to reflect the state of corporate earnings financial statements, can be more truly reflects the quality of corporate earnings and the actual ability to pay.
Based on the earnings quality analysis methods, described several existing methods for quality earnings and cash flow with profit based on the quality of analytical methods Yutong Bus Company's earnings quality analysis and evaluation, found that the company quality problems more comprehensive assessment of operating performance of listed companies.
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