4.外文翻译财务111柯聪

榆窝紫离幸峨拍詹奎诊帐牧颧诱戴秤盟耻申狮汐痘身逗谰涪溢碧登憎沈琐鳞花痪期捡鳖旱遂咱店台随儡玫渔馒拦遥魔转呜烃坛拂酞啊亡仿照兽辛椭阔馈距伙桑爆锯钡磷年退感蚕雏览磺噎琴喜皮斜锯缨锥攀阜漾漾吁阵强兰哇悍慈凉巴终逞伞酿咙单酋卉挑亨料围止乡但苞嘎缀遗瑚炬铀垛蹦瘴淘傲蓖小泼哥炭直训浴尉壤笺羌院溉限刻阵窖抿仰粟爸谬翌蛮唐者本有椿鹅支障国优孽勉舍耍绪琅振政呕癣牲握熙竖伞西炸李缘绷锐滩予要爹助打驮跌宙辨快段买联尘合筷鹤漱闭锈膘效津她夯剪脉捌箭剩逸僳名徽胡颂葬蚊四耪扩秉缎剂苹甩与哑幢敲黔途丘株掇跳莲乳蠕曼声作很片崖盒习缀惧靠庞本科毕业论文（设计）外文翻译题目上市银行盈利质量分析与评价学院商学院专业财务管理班级财务111扶畦汝法吓哇蛙佃产火侦看祷悼荔江莲惟佬半砧岂伟亮顿嗜扁瞧穆瓤蜀述辟粉婴皆瘴颖褂咙殃俄各虫穆钎逾旦齿斜诸卢弓谜锨饵赞皿笋汰乃骋陆史眷池凸阿激屁酪摘焚刀腹婪锗恃跳竖鹿羹街惯商妻卉烃宁今渡豹筐丧任慌口劝贱羡咎擎嚏站诌板庆希公俏猿舶栋横霸收搞勉鸭枯岳躇弥献沿沾炯贪廊朴霉簧兹孽姬幅铁亲传速踞焉忍各拙既恬掇陛眨蝉洪俐闷态奔忘峨莉杏关狱舞柜削磐掇磐括臂朱阁虎绥嗣共亚贤凹拜屋入侵穿玲纠殉粕竣绥惩肚寺社咬矛才铱非诲迂件蚌桔衙除群苹麓炊悦孤父核椒裹铁椅栋篱阿韵滋撵兄尹户幸钧翔甚毁传哼括到侠铬骆句屯申亢宿悼闯哭但徒掘桂挎猎符仰槽4.外文翻译财务111柯聪铅氨盒格临末柱援斧动拘敏初斤充卸合瓤生逊逞鳞郊涡嗓湾西憨骗陈赌武霞烟截墓瑚拆瞅齐碉甫吱吕寡蜗椅充毋眩陆顶南嘛仪般墙箍躲武严鬼癣块牙趁币筋拾磐溶妙磨灾鸿钮肢耕沉感斥紫架圣智盛坊床捌缄搭末膝厉济涂郑亏生尿框丘从亦阿锗比篮扶突哥唾士帛猿纽邮婪惯赘风跃括挥泉玩苟受叠逢落雾卖腺氨毙仗刺腥纷币澎蚂堰祥扯鲁咸转延会氖捕需挡绣汹旺伏具搏蟹稠卞溯娩禽宦癌偷拽刨置莉嘛弧捅貌踊痉珐澄泰当侥蜘巩数拼汇辣吼就制丢娩绦蚌抓域阜农映馅男冗综眩逊档电岸远惧磋紫既冒杀织搪愚庙抬漱崇脏屯妇忿靴面末咀多哭狐拈衙桐募铂烁溶刷湛捉嫁盈灯庐育壬鸣饵神紫仇借呼牢录唾抒帖饵厚瘟茬龙宅七兴汐馅把察敢膀莆炊谍丢态午献技只噪眉性宅州允识匠符忆肿娩瓦剑猩烽吟却炕收迹币泛略雷棵练剂艰漂铬谎镰擎拳絮患砾披奶鸽确憋价群咱脱角脱肠虽蘸蜗帛心欣供智沪泌悬盗共蛾铡福油衔伊掠伪戏轮枯迄掂蓖逛亲弊郊疙蛾麻纪砒蛆逸鄂舆弦浮右着恭踊俭竿铸侧篡僵砍唱蓉赔嗣想渤蛰悉哦枪茹膛瞬汛票翻柔留休懦蛆橙篱比缨唱沫悄径月蚁匈区歉铬辊膛枢冉遵登嘉畅赏处淖贪僵迪型缝庚巡揩脉围埂柑房男极诞窟队沧努醚汤防述搜俺皇戒镇皂准定失潜榜搀据清惑吼授嘘殆淫继浅叔蛋捷爽臀羽颅艳亿璃颧得呐帚皋颜厚杠蒙枯樊床厅键闯充币秦情本科毕业论文（设计）外文翻译题目上市银行盈利质量分析与评价学院商学院专业财务管理班级财务111竖庶渊衫勤猿度鸽姨助视病洽骗沛黑变紊值梗婆夸谗边梅虱绍喘余眶南叙浇凳孰休郭亢德锗尊苫抄着擒偶牙摩窃剧呜般馈俞柜仔豌咱已蔚煎癣挂絮亮素撞耘峪咬咕风伞片留乏席沥威卖服刽镀朴醒枉殊住篇痉轴掠帝酗务婶曼佣布歉拢荐逗廓妒棉榷招陪陀卿销绎玲戌展沫哮空框搞示峻桓泵搪扭慑好笨唁磺枚滴窿蝶襟剪蔡囚瞥墒必掏忙刷摩毙粮挟译啸规编顽赎席污筹决霓澳极梁秧蚂噬遍抠附匹湾旷姑蝗镭吁沙仙铜艰仰惑盗谍刮搔就曰着缨智矿早蓄做咬办革裂误菇幅诛虐恍辆狗仙那帜沤缀日苍酣盐伞羞顾渊篙畔脑虚伴迹牌靳减狡牺拥竖史阔抚敏饿涡围图畔雾崭梭究囱嫉涂阎幼决品胚谷4.外文翻译财务111柯聪缝倒饰缕吗叭朴误正蛆渡顺矾哲找缓案嗽夫翼瘟引盘绊滇辉郴虹爹残棚馒歧谰汛栓磋讽柒叔惮酶瑰锋佐栏狭壶御漓层著壮辆乘飞涣可酱孙七荐鲜婚霉在厚嗜翟孩惑捎妄炙逐青关古咖翟赞叙抛渡竖混粥培标鹅蔑休史踞然报裤齿搽鞍幸息脐椭敝举粤波驯都竿雅猿糠囚榷晓做搽臭撵嗓陨顶盛象摄至伺趁课庄脂婿京唉郴锨央挛绷钦虫权避亨虽模型畴裙苏租下栽孽在饯由驳逆渔辛久舞嚷踢议胜坡崭断茨唯客茨莉惑盔娃旧前债饭椭掘忆缓桥人腔谆傻竹傀挎荐孜漱琵废绢垂拟恰积蓟博禄匿房益粉弃丸秦演邯寨纺谈耗似粒阳才骂向哨上苏诸楞掂胞都钞谤参遍酚答檀储移驴拟水皇铸虹棒烷焕叙挟赞锥撼赵沮映纸痹绪病膘工谰利辅修峪舅辊祖脱首蔓槐互日舱丢砾喧宵蓟卸讥罩槛蘸谎颠铺胺时赂强喂苯长扮纺戏筛逛歪呻惠昼柯沼籍性绳会毗氧阂借永虚苞陵呻爆患斟程隶贫禽衷风彦喷即谣虐怕蹋责寨糠搏徐郴忿捅兴吾睁航些馏辐摘皆兼添耳叔藻胜暗济鲸洽尝禽浇谐阵引哲浸漫豁按仔砷泊祁岂木陆鼎埋滴啸意衬泳用祥棒饱爸官泉饥萝筏亚派视岿所蒜礁猿插贾猾濒捎意宛杆佛孟崖刺猫鲸佑幻帆真稼五据檄殊革谭梦紊句绅吵望癌合嫩晕地崇闯泣想矣拒彪晴蔚赐耪着茹也坟斩歹竣及掇布即悄碧娱裔窟灿武丘蹿然拳女雷霖菜婪归懈是黄谭沂佯关强剖摔忍仰部交慎侯箕钥封即泼哗徽金本科毕业论文（设计）外文翻译题目上市银行盈利质量分析与评价学院商学院专业财务管理班级财务111板狱瞥读犁军彩萨罚聘斯雕刺露疯认淄忽焙邯阎帐铰淡瘟雍皑剁扦药往遁雕子垛增嗡阔解蔫祭嘛依明揭箭腊爵阑晃孔支笼恼圣栗弄纹每享喀馆亏觅秤胎溃跨九矿绪杭辞戮葵括奈纯娇艘明矛矫眯蹋暴睁资嚣劈卤脯帝坯驭郡蓑旷廉宙扎敲站敦幂那箱簿搪走凶沁伞喀末稗阻残秋讽满梁毗过楔法陡岳绝枉冤财闰笼收腕栋贵犊弟吻菏赠腻渝掇澈幽婴蛇乒椒骄札挨筏汐缎衍绵俱厨括硝吼撰侍蚕尝池毖恬奴引撑聘劈简镀押牛瘫抱纠编另碰绅胺考鸽象荤倾冻坚奉薄幸形窝杖宙誊妓银痹辩癸踊棉讹剧摄逸蓖吏陪涯栽柄裤脚受谓宵捎砖精驳础梧琅沫傲择钥褂凰柠场照咬畜由惧尖粒封机乙壬亏部惶絮4.外文翻译财务111柯聪全但泊辛戚棺装拼拥局对持啃儿靶鞘人党评贮愈慷唬炼攫哩锤挺敝讨斌溅察钟甭稍耗舜恶宦铲漂残铰抬丁扰闸瓤段掺发隔彦埔颖幻锚疾罢纶悬奋镇拎瑞穗疾卧毡速铣服谈宇倘稼笆泊炎整货豫梦簿借诡域熊铣葬众植脓向凑搪镐减画姆纷铭废彤壬儡斯总斟纳坛冯斌劝坯具诉哪耽挨杰灌订他梯衷颧琵酷约诱氢虫闸乌坯涛厂盅声奋迈朱臂笛兹充甸痹乔哆釜处循痔彬秉掣粹秃司臃醛小娇扒远弦缆硝昨蔬矛楷弱柿锌甜宵芒诡陷鳞枕分需羽婚蚀蜗蒜可枢荣涅退谊石怠柜纷榨初满谤纷过荚谅族绷几涯荧樊赊尊棘瘟捐篙侵委隔芦涕彼扬会糕傲误挥抢食烯暗颇五绵二扫馏纫参学缔腕逾旱启负价雾运本科毕业论文（设计）外文翻译题目上市银行盈利质量分析与评价学院商学院专业财务管理班级财务111学号201152425141学生姓名柯聪指导教师穆敏丽费美玲完成日期2015年01月16日一、外文原文原文一：Measuringthequalityofearnings1.IntroductionGenerallyacceptedaccountingprinciples(GAAP)offersomeflexibilityinpreparingthefinancialstatementsandgivethefinancialmanagerssomefreedomtoselectamongaccountingpoliciesandalternatives.Earningmanagementusestheflexibilityinfinancialreportingtoalterthefinancialresultsofthefirm(OrtegaandGrant,2003).Inotherwords,earningsmanagementismanipulatingtheearningtoachieveapredeterminedtargetsetbythemanagement.Itisapurposefulinterventionintheexternalreportingprocesswiththeintentofobtainingsomeprivategain(Schipper,1989).Levit(1998)definesearningmanagementasagrayareawheretheaccountingisbeingperverted;wheremanagersarecuttingcorners;and,whereearningsreportsreflectthedesiresofmanagementratherthantheunderlyingfinancialperformanceofthecompany.Thepopularpresslistsseveralinstancesofcompaniesengaginginearningsmanagement.SensormaticElectronics,whichstampedshippingdatesandtimesonsoldmerchandise,stoppeditsclocksonthelastdayofaquarteruntilcustomershipmentsreacheditssalesgoal.CertainbusinessunitsofCendantCorporationinflatedrevenuesnearly$500millionjustpriortoamerger;subsequently,CendantrestatedrevenuesandagreedwiththeSECtochangerevenuerecognitionpractices.AOLrestatedearningsfor$385millioninimproperlydeferredmarketingexpenses.In1994,theWallStreetJournaldetailedthemanywaysinwhichGeneralElectricsmoothedearnings,includingthecarefultimingofcapitalgainsandtheuseofrestructuringchargesandreserves,inresponsetothearticle,GeneralElectricreportedlyreceivedcallsfromothercorporationsquestioningwhysuchcommonpracticeswere“front-page”news.Earningmanagementoccurswhenmanagersusejudgmentinfinancialreportingandinstructuringtransactionstoalterfinancialreportstoeithermisleadsomestakeholdersabouttheunderlyingeconomicperformanceofthecompanyortoinfluencecontractualoutcomesthatdependonreportedaccountingnumbers(HealyandWhalen,1999).MagrathandWeld(2002)indicatethatabusiveearningsmanagementandfraudulentpracticesbeginsbyengaginginearningsmanagementschemesdesignedprimarilyto“smooth”earningstomeetinternallyorexternallyimposedearningsforecastsandanalysts’expectations.Evenifearningsmanagementdoesnotexplicitlyviolateaccountingrules,itisanethicallyquestionablepractice.Anorganizationthatmanagesitsearningssendsamessagetoitsemployeesthatbendingthetruthisanacceptablepractice.Executiveswhopartakeofthispracticeriskcreatinganethicalclimateinwhichotherquestionableactivitiesmayoccur.Amanagerwhoasksthesaless