财务数据和分析外文翻译.doc

译文（字数 3170）：

一种新的财务分析技术

1.前言

获取情报（有用的信息）通过使用所谓的会计数据，如P／L（损益表）和B/S（资产负债表），我们一直在使用杜邦分析法或格雷戈瑞法（将增加或减少在每个项目的余额在资产负债表成一个模式和评级管理技能涵盖的期间内）或一个改进版本的方法。

在杜邦财务分析体系的基本信任度高。我认为这是自然的因为杜邦系统具有多样的基本优势。例如；

（1）的投资回报（ROI）指标，对杜邦财务分析体系，核心继承，不变，对遥远的过去地中海创业方向。

（2）所有指标的系统相结合，并与企业活动的理论关系是很容易理解的。

（3）对本系统的使用使人自动地理解会计信息。

（4）动态的企业活动，通过设置目标的过程中成为可能的一种方式，以提高投资回报率，吸引外地人，如股东。

一个在会计、研究人员和专家所要求的共同的主题，包括我在内，是发现和开发一个替代杜邦系统的方法。

外文原文（字符数 10733）：

外文出处 Hirota SUYAMA.A NEW TECHNOLOGY OF FINANCIAL ANALYSIS[J].KANSEI Engineering International, 2010, (4):57-62.

A NEW TECHNOLOGY OF FINANCIAL ANALYSIS

1.FOREWORD

  To obtain intelligence (valuable information) by using the so-called accounting data, such as P/L (profit and loss statement) and B/S (balance sheet), we have long been using either the du Pont system or the Gregory method (converting an increase or decrease in the balance of each item in the balance sheet into a pattern and rating the managerial skill during the period covered) or an improved version of either of these methods. 

  Basic trust in the du Pont system is high. I think this is natural because the du Pont system has diverse essential advantages. For example; 

(1)The indicator of the return on investment (ROI), the core of the du Pont system, inherits, unaltered, the direction of the Mediterranean venture business of the remote past. 

(2) All indicators are combined systematically, and their theoretical relations with corporate activities are easy to understand. 

(3) Use of this system leads one to automatically understand accounting information. 

(4) Dynamic corporate activities by setting targets as in a process become possible as a way to improve the return on investment, a lure to outsiders, such as shareholders. 

  One of the common themes required of researchers and specialists in accounting, including me, is to discover and develop a method to replace the du Pont system.

   My present concern is what will happen if the processof improving the return on investment, the core of the du Pont system, is analyzed by applying data mining which is penetrating the business community, particularly the distribution industry, with tremendous speed.