需要英语高手翻译一下的,下面的文章,非常急哦,万分感谢!
绩效预算的起源
绩效预算的概念,有着悠久的历史。尽管项目预算的元素,在美国有证据之前,二战中,术语绩效预算更清楚地与美国20世纪50年代的改革。后者试图制定预算执行情况的信息和调整美国
从侧重于投入联邦预算过程中还包括一个使用这些投入带来的产出。该方法真正起飞时,社会上对政府的行政部门于1949年组织推广这一做法胡佛委员会,并鼓励广泛执行
。预算和会计程序法规定的1950年机构负责人,与预算局协调,以支持业绩和计划的费用,信息组织单位的预算要求。对于1950年/ 5 1财政年度美国预算赤字是首次证明这种改变角度的影响。应该指出的是,即使从这些开始,胡佛委员会的用语项目的预算和绩效预算几乎是同义词。
。在这些早期,绩效预算并没有被视为在预算决策的根本转变,而是一个有益的补充,这是也许只有一些服务相关的业务
。这些改革被视为是严重不足的会计制度无法确定政府运作的全部费用不健全,发展的业绩措施同样制约问题,以及最特别是,在使用性能信息缺乏对决策者的利益(舱壁,1956)。在实践中,程序和
绩效预算证明,费时,需要大量的行政支持:改进会计,成本核算,活动和绩效测量系统。也不是很受欢迎的拨款委员会,宣威更详细的细目舒适的控制,而不是提供一次在指定的性能水平的回报金额拨款。 Budgeters也常常倾向于信息经营目标,工作量和业绩标准不明确的,但大部分仍停留在牺牲了详细的对象隐藏。
安然公司:财务报告的失败?
戏剧性的崩溃安然有限公司,证明了一系列的披露的会计各自职权范围,使很多人产生问题的正确性当前会计和财务报告标准。财务报表在安然的报道,包括相关附注披露的迹象,在那里安然的会计和经济方面的问题呢?应该是一个机敏的投资者或分析师一直怀疑安然的报道的结果?怎么隐藏债务,充气利润管理,支持股票价格那大大高估了公司的价值吗?正确运用了现有标准,安然公司或做这些规则允许会计”“那允许贵宾掩盖其真正安然公司的财务状况?本文试图回答这些问题,以分析两种财务报告问题促成了安然的最有意义的合并会计的重述:特殊目的实体(SPEs)和发行股票为应收票据。
首先,我们考察安然的财务业绩,在10年前其申报破产。这一分析揭示了增加变异的关键性能的措施,从1997年到2000年的时间,在此期间,安然的股票价格通常比纳斯达克综合指数的涨幅。此外,使用的度量标准,开发了用于测量盈余管理的可能性,我们发现的可能性很大收益操纵安然的财务报表多年前它的破产。这些结果是特别令人惊讶的,因为他们是基于安然的报道的财务业绩,我们现在知道是错误的。这个调查显示,相当多的证据显示存在,应该有铅分析师、成熟的投资者和监管机构的质疑,安然的财务结果和飙升的股价。
接下来,我们简要地描述了会计和财务报告准则适用于安然的固结SPEs和发行
The purchase of desire, the consumption of China's traditional thinking rooted in the elderly population, with the development of productive forces in China, such stereotypes have changed. Despite the serious problems of urban and rural China, the growing gap between rich and poor, can form the overall economy is still good. According to the China Research Center on Aging survey, 42.8% of the city has a deposit in the elderly, the aged pension in 2010 increased to 838.3 billion yuan by 2020 will reach 2.8145 trillion yuan, China's city of old money in the hands of the more and more, and produced a strong consumer desire with the premise. However, income Americans, 1 / 5 for the recreation and leisure, while the average Chinese urban population is only 3.5% of revenue for miscellaneous entertainment and services, the rural population, only 2.13%. �
3.5 Manufacturers of elderly people do not pay full attention to sports consumption �
Peng Jinqing in "to the aging of the overall market thinking" the article pointed out that the elderly population needs can be met is the responsibility of manufacturers, the manufacturers do not attach importance to the market of old, did not realize the huge potential market of old, there is no full understanding of the elderly population Consumption of consumer psychology, does not have the courage to open up new markets and courage. I believe that manufacturers of elderly people and sports consumption should not attach importance to the respective vendors and not from the incumbent vendor in terms of bits. First of all, has been engaged in sports product and services companies operating in the reign of older consumers did not fully develop, sell and service the lack of humanity, there is a demand of the elderly deterred; product design does not take into account the affordability of the elderly and physical characteristics. Not place vendors do not realize the full potential of the elderly population the consumer market, lack of confidence on the old sports consumption, the formation of the incumbent vendors dysfunctional, others do not want to enter a vicious cycle, greatly affects the elderly population and the physical consumption levels.
4 Choice �
(1) to "five aging" as the center of community-based development of old sports consumption. In the community, the elderly can get more information on sports products and services, but also allow enterprise companies to receive timely feedback elderly population, thus contributing to improve old products and new products. �
(2) mining-related sports talents, upgrading technology and enterprise development. In order to meet market demand, manufacturers should follow the diversified needs of older age groups, to foster and nurture innovation system and business innovation, driven by a variety of motives play a relevant role of sports talents in order to promote high-tech enterprise development, thus contributing to the elderly population consumption level of sports. �
(3) to grasp the opportunities the Beijing Olympic Games 08, to adjust the market structure of sports. Manufacturers should take the initiative and seize the opportunities the Olympic Games 08, to carry out an active campaign to consolidate the results of changes in physical concepts, expanding their sports products and sports services of the consumer population. More importantly, the government departments concerned should seize this opportunity to focus on cultivating a number of old sports company, the brand gradually, from point to area, based on the elderly population, the elderly population in the development of sports consumption. �
(4) people-oriented, market supply and demand side to achieve a win-win. Old people sports consumer market, to be in production, sales and service aspects fully into account the three characteristics of older persons to older persons willing to accept in the form of consumer characteristics consistent with cost-effective cases of the elderly, fitness accessible means adopted combination of physical organic unity of the whole, to meet the needs of older consumers, while companies make profit targets. �
In short, the United States face the same aging trend, but the basis of the two countries is different, our country is "Old Before Getting Rich", more severe form of pension. And no serious problems have arisen, we should learn from, learn some of the developed countries should be "brought" approach, an effective mechanism for the sports consumer, adjust industrial layout, guide consumption, facilitate emergence of new economic growth point. Increasing elderly population, demand more robust, and sports consumption will be great development, and the United States compared to the healthy development of sports consumption long way to go.
Desire to buy � 3.4
The purchase of desire, the consumption of China's traditional thinking rooted in the elderly population, with the development of productive forces in China, such stereotypes have changed. Despite the serious problems of urban and rural China, the growing gap between rich and poor, can form the overall economy is still good. According to the China Research Center on Aging survey, 42.8% of urban elderly have deposits in the aged pension in 2010 increased to 838.3 billion yuan by 2020 will reach 2.8145 trillion yuan, China's more money in the hands of urban elderly and more, and produced a strong consumer desire with the premise. However, income Americans, 1 / 5 for the recreation and leisure, while the average Chinese urban population is only 3.5% of revenue for miscellaneous entertainment and services, the rural population, only 2.13%. �
3.5 Manufacturers of elderly people do not pay full attention to sports consumption �
Peng Jinqing in "to the aging of the overall market thinking" the article pointed out that the elderly population needs can be met is the responsibility of manufacturers, the manufacturers do not attach importance to the market of old, did not realize the huge potential market of old, there is no full understanding of the elderly population Consumption of consumer psychology, does not have the courage to open up new markets and courage. I believe that manufacturers of elderly people and sports consumption should not attach importance to manufacturers and not separately from the incumbent vendor in terms of bit. First of all, has been engaged in sports product and services companies operating in the reign of older consumers did not fully develop, sell and service the lack of humanity, there is a demand of the elderly deterred; product design does not take into account the affordability of the elderly and physical characteristics. Not place vendors do not realize the full potential of the elderly population the consumer market, lack of confidence on the old sports consumption, the formation of the incumbent vendors dysfunctional, others do not want to enter a vicious cycle, greatly affects the elderly population and the physical consumption levels. �
4 Choice �
(1) to "five aging" as the center of community-based development of old sports consumption. In the community, the elderly can get more information on sports products and services, but also allow enterprise companies to receive timely feedback elderly population, thus contributing to the improvement of old products and new product development. �
(2) mining-related sports talents, upgrading technology and enterprise development. In order to meet market demand, manufacturers should follow the diversified needs of older age groups, to foster and nurture innovation system and business innovation, driven by a variety of motives play a relevant role of sports talents in order to promote high-tech enterprise development, thus contributing to the elderly population consumption level of sports. �
(3) 08 Beijing Olympic Games take the opportunity to adjust the market structure of sports. Manufacturers should take the initiative and seize the opportunities the Olympic Games 08, to carry out an active campaign to consolidate the results of changes in physical concepts, expanding their sports products and sports services of the consumer population. More importantly, the government departments concerned should seize this opportunity to focus on cultivating a number of Sports for older companies, the brand gradually, from point to area, based on the elderly population, the elderly population in the development of sports consumption. �
(4) people-oriented, market supply and demand side to achieve a win-win. Old people sports consumer market, to be in production, sales and service links in the full account of the three characteristics of the elderly, to the elderly willing to accept the form, consistent with consumer characteristics of elderly patients with cost-effective, easy to use fitness tool, adopted combination of physical organic unity of the whole, to meet the needs of older consumers, while companies make profit targets. �
In short, the United States face the same aging trend, but the basis of the two countries is different, our country is "Old Before Getting Rich", more severe form of pension. And no serious problems have arisen, we should learn from, learn some of the developed countries should be "brought" approach, an effective mechanism for the sports consumer, adjust industrial layout, guide consumption, facilitate emergence of new economic growth point
L'acquisto del desiderio, il consumo di pensiero tradizionale cinese affonda le sue radici nelle fasce di età più avanzata, con lo sviluppo delle forze produttive in Cina, questi stereotipi sono cambiati. Nonostante i gravi problemi di urbane e rurali della Cina, il crescente divario tra ricchi e poveri, possono formare l'economia globale è ancora buono. Secondo il China Research Center sondaggio invecchiamento, la città possiede gli anziani del 42,8% nel deposito, gli anziani la pensione nel 2010, aumentato a 838,3 miliardi di yuan, sarà raggiunto 2.814,5 miliardi di yuan nel 2020, i soldi la nostra città più nelle mani di anziani e di più, e ha prodotto un forte desiderio dei consumatori con la premessa. Tuttavia, gli americani di reddito, 1 / 5 per la ricreazione e tempo libero, mentre la media della popolazione urbana cinese è solo il 3,5% delle entrate per l'intrattenimento e servizi vari, la popolazione rurale, solo il 2,13%. �
I produttori di 3,5 persone anziane non prestare particolare attenzione al consumo di sport �
Peng Jinqing in "per la maturazione del mercato globale pensare" l'articolo ha sottolineato che le esigenze della popolazione anziana può essere soddisfatta è la responsabilità dei fabbricanti, i produttori non attribuire importanza al mercato di vecchi, non realizzare il grande mercato potenziale di un tempo, non vi è la piena comprensione della popolazione anziana Il consumo di psicologia del consumatore, non ha il coraggio di aprire nuovi mercati e di coraggio. Credo che i produttori di anziani e di consumo sport non deve attribuire importanza per i produttori e non separatamente dal fornitore storico in termini di bit. Prima di tutto, è stato impegnato in prodotti sportivi e società di servizi che operano sotto il regno di vecchi consumatori non ha pienamente sviluppare, vendere e riparare la mancanza di umanità, vi è una domanda degli anziani scoraggiati, di progettazione del prodotto non tiene conto della sostenibilità delle persone anziane e caratteristiche fisiche. Non venditori luogo non realizzare il pieno potenziale della popolazione anziana il mercato dei consumatori, la mancanza di fiducia sul consumo vecchio sport, la formazione dei venditori storico disfunzionale, altri non vogliono entrare in un circolo vizioso, influisce notevolmente sulla popolazione anziana e dei livelli di consumo fisico. �
4 � Choice
(1) a "cinque invecchiamento" come il centro di sviluppo basato sulla comunità del vecchio consumo sport. Nella comunità, gli anziani possono trovare ulteriori informazioni su prodotti e servizi sportivi, ma anche consentire alle aziende enterprise di ricevere un feedback tempestivo popolazione anziana, contribuendo così al miglioramento dei vecchi prodotti e sviluppo di nuovi prodotti. �
(2) legati all'attività mineraria talenti sportivi, l'aggiornamento della tecnologia e lo sviluppo delle imprese. Al fine di soddisfare la domanda del mercato, i produttori devono seguire le diverse esigenze dei gruppi di età più avanzata, a diffondere sistema di innovazione e l'innovazione nelle imprese, guidato da una varietà di motivi giocare un ruolo significativo di talenti sportivi al fine di promuovere lo sviluppo delle imprese ad alta tecnologia, contribuendo così alla popolazione anziana livello di consumo di sport. �
(3) 08 giochi olimpici di Pechino cogliere l'occasione per adeguare la struttura del mercato dello sport. I costruttori dovrebbero prendere l'iniziativa e cogliere le opportunità che i Giochi Olimpici 08, di effettuare una campagna attiva per consolidare i risultati dei cambiamenti di concetti fisici, espandendo i loro prodotti sportivi e dei servizi sportivi della popolazione dei consumatori. Ancora più importante, le amministrazioni interessate devono cogliere questa opportunità di concentrarsi sulla coltivazione di un certo numero di vecchi società sportiva, il brand a poco a poco, dal punto di settore, sulla base della popolazione anziana, della popolazione anziana per lo sviluppo dello sport di consumo. �
(4) orientato verso le persone, l'approvvigionamento del mercato e della domanda per ottenere un win-win. Vecchi consumatori sportivi di mercato, di essere in produzione, vendita e aspetti relativi al servizio pienamente conto delle tre caratteristiche degli anziani di volenterosi anziani di accettare la forma, in linea con i casi di costo-efficacia delle caratteristiche dei consumatori anziani, facile utilizzare l'attrezzo di fitness, ha adottato combinazione di fisica unità organica del tutto, per soddisfare le esigenze dei consumatori anziani, mentre le aziende a fare gli obiettivi di profitto. �
In breve, gli Stati Uniti faccia la stessa tendenza all'invecchiamento, ma la base dei due paesi è diverso, il nostro paese è "vecchio prima di diventare ricca", forma più grave della pensione. E non sono sorti problemi gravi, dovremmo imparare, imparare alcuni dei paesi sviluppati dovrebbero essere "" l'approccio proposto, un meccanismo efficace per il consumatore sport, regolare layout industriale, il consumo di guida, facilitare la nascita di nuovo punto di crescita economica. L'aumento della popolazione anziana, la domanda più robusto, e il consumo di sport sarà grande sviluppo, e gli Stati Uniti rispetto al sano sviluppo dello sport come consumo molto da fare.
老年人市场营销是个挺重要的课题,中国人目前老龄化也越来越严重了~
如果这段文字你要是不会翻译的话,也可以找我们美东旭翻译公司啊~我们是来自美国的翻译公司,有15年的翻译行业经验,并且你这是写论文,还是要严谨点为好吧?如果你需要以英语为母语的专业外籍人士进行校对的话,我们也可以为你提供哦~
上面的真是高人啊
请 英语高手 帮我翻译一下短文
Accounting is the language of business. Management accounting is a tool. Accounting is one of an ancient and younger subjects,Accounting is people's awareness of the activities of this practice to be systematic and coherent, forming a system of accounting knowledge,Including accounting ...
请英语高手帮我翻译一下这段话,不要在线翻译的,谢谢。
因为不止是昨天没有睡好,我前几晚为了完成一些报告和报表也没有好好睡觉,所以我已经身体透支了几天。一上飞机我就睡着了,都不知道飞机是什么时候起飞的。醒过来以后觉得浑身都痛,妈妈在机场接到我的时候都被我的样子吓坏了。一到家我就发烧了,睡到下午。翻译版本(1)I stayed wide awaken over...
请英语高手帮忙翻译成英文,不要软件翻译,急用!
These illegal activities have greatly reduced consumer confidence in e-commerce. The performance of all the above listed e-commerce has had a negative impact of the credit, hindering the smooth development of e-commerce activities.You can call it "China's first real information on the...
英语翻译高手进!翻译器谢绝
The earth’s shell has cracks (裂缝) in it in some places。地壳某些地方有裂缝。In New Zealand this shell seems to have more cracks than in other places on the earth.在新西兰 这个地壳裂缝似乎比地球上任何地方的都要多。There are places where the ground is so hot that it burns ...
请英文高手帮助我翻译成英语
I would like to compare the traditional Medicine with the traditional Chinese medicine therapy .First of all. What have been used in traditional medicine are validated treatments and drugs that are guaranteened by a serises of scientific researches...get the expected result in the f...
哪位英语高手帮我翻译一下对话。 不要电脑上的在线翻译,我想要人工的...
B:你们要经常来哦。B: you must often come oh.A:啊,时间不早了,我们该回家了,我妈妈在等我呢。A: oh, it's getting late, we should go home, my mother's waiting for me?C:那我们一起回家吧,我也该回家了。C: that together we go home, I also should go home.D:再见...
请英语高手帮忙翻译一下这篇对话,中翻英,不要翻译机的翻译,谢谢
A:学了这么久的英语了,你觉得中国文化和西方文化的差异有哪些呢?Having studied english for so long,do you think what the differences are between Chinese culture and western countries culture?B:那可非常多,比如说在饮食方面,中国人很注重形式和外表,讲究“色、香、味”,所以中国烹调里,...
求英语高手翻译一下以下句子【初一学生,不要没有学过的单词、不要百度...
Iwant to makean effort to learnprogram Let's celebrateher twelfth birthdayin Ann'sbirthday party!Mr Wang was veryafraid of mouseina year ago I think heis notgoing to bea Zhang Jie fan Hewas bornin April 17, 2013at six forty in theafternoon What shape isyourbirthday cake?Is ...
请哪位英文高手把下面的翻译一下(我可不要系统的翻译)
18你给我讲一个故事 Can you tell a story for me ?19我们猜谜语吧 Let's guss a puzzle.20我也想去 Me too.21小心点 be careful.\/look out.\/xwatch out!22糟糕了 how terrible.23我忘了 I forgot.24我知道了 I see.25你怎么还不去 why don't you go ?26你去把车修理一下 Fix ...
急求英语高手帮忙翻译!不要百度或有道翻译的,最好是自己翻。谢谢!_百 ...
suitable for normal students and office workers.4. Yes,you are right. But as I stated above, the performance of this mobile phone's CPU is perfect so people will choose it at a affordable price.纯手工翻译 我也是从事出口IT产品的 有些地方不是完全直译但是感觉那样更贴切,望采纳 ...
隗薇金花:[答案] Dear Sir/Madam,I am very happy to receive your message.I wish you to be happy always.I am glad to introduce you our company's new product.I am sure that you will satisfy for our products.As per your u...
定结县17587025880: 英语翻译请各位高手帮我翻译下面的文章.King hiero asked a crown - maker to make him a gold crown,but when the king got the crown,he asked himself,'is the ... - ?
隗薇金花:[答案] 国王hiero 请求一个做皇冠的人帮他做一个黄金的皇冠 ,但是当国王拿到皇冠的时候.他问他自己,这个皇冠是全纯金的吗?( 或者是,这个皇冠都是用黄金做的吗?)
定结县17587025880: 请英语高手翻译(可以慢慢帮我翻译:一周内)下面这篇英文是关于建筑的,请英语高手帮忙翻译下,坚决杜绝机翻!并帮忙概括下段意、谈下对文章的体会... - ?
隗薇金花:[答案] 设计师可以使用一种启发式的开始和后来放弃这个问题的另一种类型.一个设计师,也可以轮流使用启发式终点的想象的“iconic-canonic”或“主体-客体”谱从本质上讲,每堂课的力量的能力的启发式源于它的应用提供新的信息(e.g.criteria问题约...
定结县17587025880: 求会英语的高手帮忙翻译一下下面短文.初中水平就行. - ?
隗薇金花: In the countryside, there are many young people want to live in the city. Make it easier to find work and a better life in the city. However, urban living is also very high, and there is no fresh air, traffic congestion, and so on. Have a quiet life in the ...
定结县17587025880: 哪位英语高手帮我翻译下面的文章??
隗薇金花: Linda went to the park 11 o'clock in the morning by bike. She saw others swimming at ten past eleven, and stopped her bike next to the tree. A men ride her bike at a quarter past eleven. And when 11:25, Linda came to the tree and found her bike missing. She called the police for help.
定结县17587025880: 麻烦英语高手翻译一下(急!)麻烦翻译一下下面这段文字:XXX对青霉素和破伤风过敏,食物中,对芒果桑葚过敏.谢谢! - ?
隗薇金花:[答案] XXX allergic to penicillin and tetanus, food allergy to mangos mulberry
定结县17587025880: 麻烦英语高手!麻烦英语高手帮我把以下文章用英语翻译下可以吗?“当看到你说,你先睡吧,我又不在外面做什么坏事. 我楞住了. 是啊,你有你的生活方... - ?
隗薇金花:[答案] when i heard u say"please go to bed quickly,i won't do anything outside" i was shocked yeah,u have u personal living ... Is this the barrier? Now it's 23 o'clock. The screen of my mobilephone is still dark. I...miss you.. 楼上是用机器翻译的吧?
定结县17587025880: 英语翻译请高手翻译下下面的文字吧:小弟非常感谢,我是第一次在这里提问题,也不知道需要什么程序.2 DOCUMENTS FOR MULTIPLE PO'SSuppliers ... - ?
隗薇金花:[答案] 2 多个订单所需文件供货商可以为多个定单提供一套文件,要求如下:a .订单需来自同一个部门b .所有订单中的所有文件中"付款人"一栏必须完全一致.c .所有订单中的所有文件中"收件人"一栏必须完全一致.每个不同的部门被...