应收账款管理外文文献应收账款管理外文文献翻译
毕业设计外文资料翻译学院：电气工程学院专业：电气工程及其自动化姓名：学号：外文出处：Engineering Applications of Artificial (用外文写) Intelligence 26(2013)184…
文献出处：Oncioiu I. Small and Medium Enterprises’ Access to Financing–A European Concern: Evidence from Romanian SME [J]. Interna…
文献出处:Daskalakis N, Jarvis R, Schizas E. Financing practices and preferences for micro and small firms[J]. Journal of Small Bu…
文献出处：Kontu? E. MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY[J]. Ekonomskamisaoipraksa, 2013 (1): 21-38.
原文
MANAGEMENT OF ACCOUNTS RECEIVABLE
IN A COMPANY
UDK / UDC: 657.422:658.155
JEL klasifikacija / JEL classification: G32, D29, M41
Prethodnopriop?enje / Preliminary communication
Primljeno / Received: 8. listopada 2012. / October 8, 2012
Prihva?enozatisak / Accepted for publishing: 10. lipnja 2013. / June 10, 2013
1. INTRODUCTION
Accounts receivable is the money owed to a company as a result of having sold its products to customers on credit. The primary determinants of the company's investment in accounts receivable are the industry, the level of total sales along with the company's credit and the collection policies.
Accounts receivable management includes establishing a credit and collections policy.
Credit policy consists of four variables: credit period, discounts given for early payment, credit standards and collection policy. The three primary issues in accounts receivable management are to whom credit should be extended, the terms of the credit
and the procedure that should be used to collect the money.
The major decision regarding accounts receivable is the determination of the amount and terms of credit to extend to customers. The total amount of accounts receivable outstanding at any given time is determined by two factors: the volume of credit sales and the average length of time between sales and collections. The credit terms offered have a direct bearing on the associated costs and revenue to be generated from receivables. If credit terms are tight, there will be less of an investment in accounts receivable and fewer bad debt losses, but there will also be lower sales and reduced profits.
We hypothesize that by applying scientifically-based accounts receivable management and by establishing a credit policy that results in the highest net earnings, companies can earn a satisfactory profit as well as a return on investment.
The purpose of this study is to determine ways of finding an optimal accounts receivable level along with making optimum use of different credit policies in order to achieve a maximum return at an acceptable level of risk. In striving to fill in the gaps relating to net savings from changes in credit policy, the study makes its own contribution to research and thereby to managers by giving them general recommendation. With the aim of completing these gaps, the study will investigate accounts receivables, their management and explore costs and benefits from changes in credit policy as well as net profitability.
When a company is considering changes in its credit policy in order to improve its income, incremental profitability must be compared with the cost of discount and
the opportunity cost associated with higher investment in accounts receivable.
The outcome represents a new mathematical model for calculating net savings from changes in credit policy and with this model a company can consider different credit policies as well as changes in credit policy in order to improve its income and profitability.
2. LITERATURE REVIEW
2.1. Accounts receivable management
Accounts receivable represents a sizable percentage of most firms' assets. Investments in accounts receivable, particularly for manufacturing companies, represent a significant part of short-term financial management. Firms typically sell goods and services on both cash and a credit basis. Firms would rather sell for cash than on credit, but competitive pressures force most firms to offer credit. The extension of trade credit leads to the establishment of accounts receivable. Receivables represent credit sales that have not been collected. As the customers pay these accounts, the firm receives the cash associated with the original sale. If the customer does not pay an account, a bad debt loss is incurred1.
When a credit sale is made, the following events occur: inventories are reduced by the cost of goods sold, accounts receivable are increased by the sales price, and the difference is profit, which is added to retained earnings. If the sale is for cash, then the cash from the sale has actually been received by the firm, but if the sale is on credit, the firm will not receive the cash from the sale unless and until the account is collected. Carrying receivable has both direct and indirect costs, but it also has an important benefit-increased sales.
According to Chambers and Lacey there are three primary issues in the management of accounts receivable: to whom to extend credit, what the terms of the credit should be, and what procedure should be used to collect the money. Extending credit should be based upon a comparison
of costs and benefits. The analysis must build in uncertainty because we are uncertain of future payment, and we will handle this by computing the expected costs and expected benefits through payment probabilities. The potential cost of extending credit is that the customer will not pay. Although there is a temptation to compute this cost as the full price of the product, it is almost always more appropriate to use the actual cost of the product. The potential benefit of extending credit is not just the hope for profit on the one transaction; rather, it is the potential value of the customer for a long-term relationship.
The decision of how much credit to offer must be made when the customer initially requests credit and when the customer requests additional credit. The fundamental principle that guides financial decisions can be used: marginal benefit versus marginal cost. The marginal cost is the additional potential lost costs of the product. The costs of past uncollected sales are sunk costs and should not be included as a marginal costs. The marginal benefits are the potential sales and interest revenues –including the potential to recover past sales that remain uncollected.
Once the decision to grant credit has been made, the firm must establish the terms of the credit. Credit terms are often separated into two parts: the credit period
and the credit discount.
Collection of accounts receivable is an important process for a corporation and requires a well-designed and well-implemented policy. One technique is the factoring of accounts receivables. In a typical factoring arrangement, one firm will sell their accounts receivable outright to another firm for an agreed-upon price. There ia usually no recourse in such transactions, such that the buyer (also known as the factor) takes the loss if the purchaser of the goods does not ultimately pay for them. Another technique to expedite the receipt of accounts receivable is to utilize lock boxes. Lock boxes are payment collection locations spread
geographically so as to reduce the amount of time required for checks mailed to the firm to be deposited and cleared. The lock boxes are typically post office box addresses from which deposits go directly to a bank on the day of receipt. The reduction of mailing time and check clearing time for the banks can produce significant savings when large sums of money are involved.
Payments of accounts receivable should be closely monitored to detect potential problems such as would be indicated by slow payments. Following up on slow-paying customers is an important function of the credit department. Procedures should be carefully developed and consistently implemented.
The major decision regarding accounts receivable is the determination of the amount and terms of credit to extend to customers. The total amount of accounts receivable is determined by two factors: the volume of credit sales and the average length of time between sales and collections. The credit terms offered have a direct
bearing on the associated costs and revenue to be generated from receivables.
In evaluating a potential customer’s ability to pay, consideration should be given to the firm’s integrity, financial soundness, collatera l to be pledged, and current economic conditions. A customer’s credit soundness may be evaluated through quantitative techniques such as regression analysis. Bad debt losses can be estimated reliably when a company sells to many customers and when its credit policies have not changed for a long period of time. In managing accounts receivable, the following procedures are recommended:
? establish a credit policy
? establish a policy concerning billing
? establish a policy concerning collection.
The establishment of a credit policy can include the following activities:
? A detailed review of a potential customer’s soundness should be made prior to extending credit. Procedures such as a careful review of the customer’s financial statements and credit r ating, as well as a review of financial service reports are common.
? As customer financial health changes, credit limit should be revised.? Marketing factors must be noted since an excessively restricted credit policy will lead to lost sales.
? The polic y is financially appropriate when the return on the additional sales plus the lowering in inventory costs is greater than the incremental cost associated with the additional investment in accounts receivable. The following procedures are recommended in establishing a policy concerning billing:
? Customer statements should be sent within 1 day subsequent to the close of the period.
? Large sales should be billed immediately.
? Customers should be invoiced for goods when the order is processed rather than when it is shipped.
? Billing for services should be done on an interim basis or immediately prior to the actual services. The billing process will be more uniform if cycle billing is employed.
? The use of seasonal dating’s should be considered.
In establishing a policy concerning collection the following procedures should be used:
? Accounts receivable should be aged in order to identify delinquent and high-risk customers. The aging should be compared to industry norms. ? Collection efforts should be underta ken at the very first sign of customer financial unsoundness6.
2.2. Managing the credit policy
The success or failure of a business depends primarily on the demand for its products.
The major determinants of demand are sales prices, product quality, advertising,
and the company’s credit policy. The financial manager is responsible for administering the company’s credit policy. Receivables management begins with the credit policy. Credit policy consists of four major components: credit standards, credit terms, the credit limit and collection procedures.
Credit standards refer to the required financial strength of acceptable credit customers.
Based on financial analysis and non financial data, the credit analyst determines whether each credit applicant exceeds the credit standard and thus qualifies for credit. Lower credit standards boost sales, but also increase bad debts. The minimum standards a customer must meet to be extended credit are: character, capital, capacity, conditions and collateral.
The credit period, stipulating how long from the invoice the customer has to pay, and the cash discount together comprise the seller’s credit terms.
A company’s credit terms are usually very similar to that of other companies in its industry7.
Discounts given for early payment include the discount percentage and how rapidly payment must be made to qualify for the discount.
If credit is extended, the dollar amount that cumulative credit purchases can reach for a given customer constitutes that customer’s credit limit. The customer periodically pays for credit purchases, freeing up that amount of the credit limit for further orders. The two primary determinants of the amount of a customer’s credit limit are requirements for the supplier’s products and the ability of the c ustomer to pay its debts. The latter factor is based primarily on the customer’s recent payment
record with the seller and others and a review and analysis of the customer’s most recent financial statements8
Detailed statements regarding when and how the company will carry out collection of past-due accounts make up the company’s collection procedures. These policies specify how long the company will wait past the due date to initiate collection efforts, the methods of contact with delinquent customers, and whether and at what point accounts will be referred to an outside collection agency9.
Collection policy is measured by its toughness or laxity in attempting to collect on slow-paying accounts. A tough policy may speed up collections, by it might also anger customers, causing them to take their business elsewhere10
A firm may liberalize its credit policy by extanding full credit to presently limited credit customers or to non-credit customers. Full credit should be given only if net profitability occurs. A financial manager has to compare the earnings on sales obtained to the added cost of the receivables. The additional earnings represent the contribution margin on the incremental sales because fixed costs are constant. The additional costs on the additional receivables result from the greater number of bad debts and the opportunity cost of tying up funds in receivables for a longer time period.
If a firm considers offering credit to customers with a higher-than-normal risk rating, the profitability on additional sales generated must be compared with the amount of additional bad debts expected, higher investing and collection costs, and the opportunity cost of tying up funds in receivables for a longer period of time. When
idle capacity exists, the additional profitability represents the incremental contribution margin (sales less variable costs) since fixed costs remain the same.
译文
公司应收账款的管理
埃莉奥诺拉
克罗地亚
预算和财务部门经理
1.引言
应收账款是指由于企业将其产品销售给客户而应向购买单位收取的款项。公司应收账款投资的主要决定因素是整个行业、总销售额水平以及公司的信用和收账政策。
应收账款管理包括建立一个信用和收账政策。
信用政策包括四个变量：信用期，提前付款给折扣，信贷标准和收账政策。应收账款管理的三个主要问题是谁应该扩展信贷，信贷的方式和程序应该用于收集资金。
应收账款的重大决策即决定客户贷款的数量和条件。应收账款总额未在任何给定的时间偿还主要取决于两个因素：信用销售的数量，销售与收账间的平均时间间隔。提供的信用证条款对相关成本和应收账款产生的收入有着直接影响。如果信用证条款严格，就会有更少的应收账款投资在和坏账损失，但也会降低销售减少利润。
我们假设，通过应用以科学为基础的应收账款管理和通过建立信贷政策，来使净收益最高，企业可以获得令人满意的利润以及投资回报。
本研究的目的是确定一种找到最优的应收账款水平与利用不同信贷政策的方法，在一个可接受风险范围内获得最大收益。在信贷政策不断变化的环境中，努力填补净储蓄的空白，这项研究对此作出了重大贡献，也给企业经理人提供了一般性的建议。有了填补此鸿沟的目标，本研究将调查公司的应收账款、高层管理现状，并探索信贷政策变化以及净利润率条件下的成本和收益。
当一家公司正在考虑改变其信贷政策以提高收益，应当比较增量盈利率与成本折扣，应收账款中较高的投资与机会成本相关联。
结果代表了一个新的数学模型，计算信贷政策变化中的净储蓄，公司通过这种模型可以考虑不同的信贷政策，并在信贷政策的变化中提高其收入和盈利能力。
2．文献综述
2.1应收账款管理
应收账款在大多数公司资产中占有相当大的比例。在应收账款的投资，尤其是对于制造企业，是其短期财务管理的重要组成部分。公司通常以现金
和信用贷款的方式出售商品和服务。公司宁愿出售换取现金而不是接受信贷，但竞争压力迫使大多数公司提供信贷。贸易信贷的扩展导致的应收账款的出现。应收账款说明信用销售款未收账。客户付账之后，公司才算收回之前的销售款。如果客户不支付，公司就会产生坏账损失。
一旦建立起信贷销售，就会出现以下情况：库存降低增加商品销售成本，销售价格提高应收账款增加，不同的是利润，被添加到留存收益。如果出售换取现
金，公司才实际获得到了销售额，但如果采取信贷销售的方式，该公司将不会立即获得销售额直到公司收账完成。应收账款会产生直接和间接成本，但它也有一种重要的且有益于销售达成的方式。
根据钱伯斯和莱西的观点，应收帐款管理中有三个主要问题：向谁提供贷款，信贷的条款应该是什么，应当通过怎样的程序来收款。信贷展期应当在比较成本与收益的基础上进行。因为我们不确定未来的支付能否达成，其分析就可能在不确定的条件下进行，因此，我们将通过支付概率来计算预期成本和预期收益，从而解决此问题。客户将不会支付扩大信贷的潜在成本。尽管计算足价产品的成本是一种非常好的方式，但通常更适合使用产品的实际成本。信贷展期的潜在好处不仅仅交易中的利润；相反，它的潜在价值在于一个长期的客户关系。
客户最初请求贷款以及当客户请求追加贷款时，你就必须决定能为他提供多少信贷了。可以使用基本原则指导财务决策：边际收益与边际成本。边际成本是指产品额外的潜在损失成本。过去未收款的销售成本是沉没成本，不应包括边际成本。边际收益是指潜在的销售和利息收入——包括追回过去仍未收款销售的潜力。
一旦决定给予信贷，公司必须建立信贷条款。信贷条款通常分为两个部分：信贷周期和信用折扣。
应收账款的收账程序对公司来说十分重要，需要设计精良和实施得当的政策。其中一个方法是应收账款代理。标准的代理协议中，一家公司将他们的应收账款以商定的价格直接出售给另一个公司。此类交易中通常没有追索权，这样，如果买方的货物最终没有支付他们，买方（也称为因素）将承担损失。
企业创新战略外文翻译文献(文档含中英文对照即英文原文和中文翻译) 翻译之一： Choosing an innovation strategy: theory and practice Author：Joseph T. Gilbert Nationality：America Derivation：Business Horizons, Nov-Dec, 1994 Innovations come as both inventions and adoptions. They come in many types and vary greatly in complexity and scope. Companies attempting to
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营销策略外文翻译文献 (文档含中英文对照即英文原文和中文翻译)
译文: 营销策略 内容提要：为了组织的销售能是成功的，它需要根据一个营销策略计划来帮助保证其努力的目标和宗旨与市场的需要想吻合。营销策略审查市场以确定潜在顾客的需要，竞争者的战略和市场地位，并且尝试制定出一套能使组织在市场上获取或维护竞争优势的相关战略。有一些因素会对营销策略计划的发展造成冲击性的影响，它包括内部因素例如组织的财产、技能和组织文化，外在因素例如各种各样的市场驱动者、市场或产业运作方式、战略窗口和竞争的本质。一个优选的营销策略计划也需具备一套意外情况防备策略以应对市场治理及组织生产能力的不确定性。 关键词：竞争优势竞争策略市场地位市场份额营销销售计划组织文化营销策略 营销策略简述 无论组织的产品或服务多么好，除非它们的价值能被传达给潜在的顾客，否则组织依然无法实现它的使命。这种传达和交流是组织内市场营销功能的职责。根据美国市场协会，营销是“一个组织效能和一套创造过程、交流和传达产品价值给顾客、处理与顾客关系的有益于组织和它的利益共享者的方式”。营销作用包括相辅相成的两方面。营销策略在市场上审查市场来确定潜在顾客和竞争者本质的需要，并且试图开发
出在市场上将使组织获取或维护竞争优势的战略。操作的营销被建立在营销策略作用和贯彻各种各样的计划和策略(包括适当的混合营销的发展)吸引顾客和促进顾客忠实的基础之上的。 产品和服务营销的方法 有很多的方式能用来销售你的产品或服务包括做广告，直接响应、推销活动和宣传。然而，除非你能了解顾客、市场和产业的需要并且竞争的优势和劣势，否则这些方法是不太可能成功的。营销策略帮助一个组织尖化它的焦点和在市场顺利地竞争。营销策略与二个组分有关：目标市场和用最佳的方式传达你的产品价值或服务到那个市场。一个可实行的销售方针的发展取决于几个关键维度。首先，与组织之内的所有全球性战略一样，一个成功的销售方针需要由在组织之内的最高管理层签名。销售方针本质上也具有政治性的色彩：在组织之内的强有力的单位在最佳的销售方针也许不同意，并且协议也许需要谈判达成。销售方针也许受组织文化的也影响，并且那得假定这发生。例如，如果组织总是销售它的装饰物给商业主管，它也许就看不到组织之内的低层人员甚至是成人或少年的个人消费潜力。 实施战略销售计划发展的因素 存在一些能冲击战略销售计划发展的因素，这些因素首先包括组织已经拥有或它可能欣然获取的财产和技能。例如，如果组织拥有一个重大编程的部门，就为它能做和销售应用软件提供了可行性的条件。然而，如果这些人员已经在其他工作介入并且不能自由研究一个新的软件项目，并且组织没能力聘用另外的程序员，起始一条新的软件线是不妥当
企业成本控制外文翻译文献(文档含英文原文和中文翻译)
译文： 在价值链的成本控制下减少费用和获得更多的利润 摘要： 根据基于价值链的成本管理理念和基于价值的重要因素是必要的。首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。 关键词：成本控制，价值链，收益，支出，收入，成本会计 1、介绍 根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。换句话说，这至少不能从根本上解决它。 因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。 2、成本及其控制的基于价值链理念 2.1基于价值链的成本观念 根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。因此，我们应该从价值链角度看成本的重要。
Accounts Receivable Author: M. Elizabeth Haywood, Donald. Introduction Accounts receivable consists of monies due from customers as a result of an organization's normal business operations. The management of accounts receivable is an extremely important function since the collection of outstanding receivables represents the single most important source of cash for all organizations selling goods on open account. Because of the impact that accounts-receivable collections have on cash flow, it is important that responsibility for the day-to-day management of credit and collections activities be delegated to a single individual within the organization. Accounts Receivable as a Current Asset On the balance sheet, accounts receivable is reported as a current asset and is considered part of an organization's working capital. As a current asset, accounts receivable is expected to be turned into cash within the annual operating cycle of a business, which for most businesses is generally considered to be one year and corresponds to the twelve-month fiscal year used for financial reporting purposes. This, however, does not imply that it should take one year to collect individual receivable balances. In the case of a university press, accounts receivable represents a major component of current assets, working capital, and cash flow. The other major components of a university press's working capital are cash, short-term investments, and inventory. As a component of working capital, accounts receivable must be carefully managed in order to be turned into cash as quickly as possible and to avoid becoming uncollectible. Although accounts receivable is reported as a current asset, it must be carefully valuated and reported because until the receivable is collected, it cannot readily assist with the paying of current obligations. Accounts Receivable and Collections Reports Because of the significance of accounts receivable it is important for management to receive periodic reports that both measure the effectiveness of collection activities and inform or alert management of problem accounts. Ideally, reports should be generated on a monthly basis, but depending on the size of the receivable balance and collections staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management and collections staff can determine whether current credit and collections policies and procedures are working, or whether any of the policies and procedures need to be changed to more effectively collect outstanding receivables. Additionally, the collections staff needs information so that collection activities can be prioritized, problem accounts isolated, and outstanding balances collected. Analysis of Accounts Receivable and Collections
XXX学院 毕业设计(论文)外文资料翻译 学院：计算机与软件工程学院 专业：计算机科学技术(软件工程方向) 姓名： 学号： 外文出处：GoyKakus.THE RESEARCH OFCUSTOMER RELATIONSHIP MANAGEMENT STRATEGY [J]. International Journal of Management Research & Review, 2017, 1(9): 624-635. 附件： 1.外文资料翻译译文；2.外文原文。 注：请将该封面与附件装订成册。
附件1：外文资料翻译译文 客户关系管理战略研究 Goy Kakus 摘要 客户关系管理解决方案，通过为你提供客户业务数据来帮助你提供客户想要的服务或产品,提供更好的客户服务、交叉销售和更有效的销售,达成交易,保留现有客户并更好地理解你的客户是谁。本文探讨了客户关系管理模型在获得、保持与发展策略方面的优势。然而,我们对其定义和意义还存在一些困惑。本文通过考察关系营销和其他学科方面的相关文献，解释了客户关系管理的概念基础,从而对客户关系管理的知识作出了贡献。 关键词:客户关系管理模型, 客户关系管理的博弈改变者与关键策略 引言 CRM 是客户关系管理的简称。它的特征在于公司与客户的沟通,无论是销售还是服务相关的。客户关系管理这一术语经常用来解释企业客户关系,客户关系管理系统也以同样的方式被用来处理商业联系, 赢得客户,达成合同和赢得销售。 客户关系管理通常被考虑作为一个业务策略，从而使企业能够: *了解客户 *通过更好的客户体验留住客户 *吸引新客户 *赢得新客户和达成合同 *提高盈利 *减少客户管理成本 *通过服务台等工具软件,电子邮件组织者和不同类型的企业应用程序，企业业务经常寻求个性化的在线体验。 设计精良的客户关系管理包括以下特征: 1．客户关系管理是一种以顾客为中心并以客户投入为基础的服务响应，一对一的解决客户的必需品, 买家和卖家服务中心直接在线互动,帮助客户解决他
战略管理研究参考文献 （总目录） 项保华2003-5-31 重要说明：本目录经过多届博士生的共同努力，于2003年5月整理完成，主要提供本人指导的战略管理研究方向的博士生学习参考之用。可以认为，只要通读了本目录的大部分文献，必将能够对战略管理领域的当前及经典理论、方法有比较系统的把握。若能在此基础上潜心感悟，加强与同行的交流探索，定可具备解决具体战略理论与实践问题的创新思路与实用技能，从而顺利完成博士学位论文的选题与撰写。作为战略管理研究方向博士生培养的业务目标定位为，通过对战略理论与实践的系统学习，达到胜任国内重点高等院校战略领域的教学、研究、咨询工作之要求。所以，对于硕士生以及非战略管理研究方向的博士生而言，不作全面通读本目录文献之要求，各位可以根据自己的兴趣，从本目录中选取部分文献阅读，以作为参与战略课程学习之补充。 学习建议：以具体老师为师的范围终有限，而以文献为师则可延请古今中外名家赐教，广泛借鉴吸收多方面的见解。多读、多思、多写，书山无路勤为径，以学为乐恒则成！谨以此与各位共勉！ 1、中文部分 为人经世 ?孔子, 论语（网上下载） ?老子, 道德经（网上下载） ?孙子, 孙子兵法（网上下载） ?马基雅维里（1469-1527）, 君主论, 中国社会出版社, 1999 ?葛拉西安（1601-1658）, 智慧书——永恒的处世经典（网上下载） ?何兆武, 西方哲学精神, 清华大学出版社, 2002 ?墨顿·亨特, 心理学的故事, 海南人民出版社, 1999 ?维克托·E.弗兰克尔, 人生的真谛, 中国对外翻译出版公司, 1994
? E. 迈尔, 生物学思想发展的历史, 四川教育人民出版社, 1990（网上下载） ?威尔逊, 新的综合：社会生物学（李昆峰编译）, 四川人民出版社, 1985（网上下载） 战略总论 ?项保华, 战略管理——艺术与实务（第3版）, 华夏出版社, 2003 ?明茨伯格等, 战略历程：纵览战略管理学派, 机械工业出版社, 2002 ?拜瑞·J·内勒巴夫；亚当·M·布兰登勃格, 合作竞争（Co-Opetition）, 安徽人民出版社, 2000 ?迈克尔·波特, 竞争战略（原著1980年出版）, 华夏出版社, 2003 ?迈克尔·波特, 竞争优势（原著1985年出版）, 华夏出版社, 2003 ?迈克尔·波特, 国家竞争优势（原著1990年出版）, 华夏出版社, 2002 ?迈克尔·波特等, 未来的战略, 四川人民出版社, 2000 ?格里·约翰逊；凯万·斯科尔斯, 公司战略教程, 华夏出版社, 1998 ?小乔治·斯托尔克等, 企业成长战略, 中国人民大学出版社、哈佛商学院出版社, 1999 专题探讨 ?保罗·索尔曼、托马斯·弗利德曼, 企业竞争战略, 中国友谊出版公司, 1985 ?罗伯特·艾克斯罗德, 对策中的制胜之道：合作的进化, 上海人民出版社, 1996 ?约瑟夫·巴达拉克, 界定时刻——两难境地的选择, 经济日报出版社、哈佛商学院出版社, 1998 ?芝加哥大学商学院、欧洲管理学院、密歇根大学商学院、牛津大学赛德商学院, 把握战略：MBA战略精要, 北京大学出版社, 2003 ?哈默尔、普拉哈拉德, 竞争大未来, 昆仑出版社, 1998 ?尼尔·瑞克曼, 合作竞争大未来, 经济管理出版社, 1998 ?卡尔·W.斯特恩、小乔治·斯托克, 公司战略透视, 上海远东出版社, 1999 ?乔尔·布利克、戴维·厄恩斯特, 协作型竞争, 中国大百科全书出版社, 1998
毕业设计（论文） 外文文献翻译 文献、资料中文题目：研究建设项目的工程造价 文献、资料英文题目： 文献、资料来源： 文献、资料发表（出版）日期： 院（部）： 专业：工程管理 班级： 姓名： 学号： 指导教师： 翻译日期： 2017.02.14
科技文献翻译 题目：研究建设项目的工程造价 研究建设项目的工程造价 摘要 在工程建设中，中国是拥有世界最大投资金额和具有最多建设项目的国家。它是一 项在建设项目管理上可以为广泛的工程管理人员进行有效的工程造价管理，并合理 确定和保证施工质量和工期的条件控制施工成本的重要课题。 在失去了中国建筑的投资和技术经济工程，分离的控制现状的基础上，通过建设成 本控制的基本理论为指导，探讨控制方法和施工成本的应用，阐述了存在的问题在 施工成本控制和对决心和施工成本的控制这些问题的影响，提出了建设成本控制应 体现在施工前期，整个施工过程中的成本控制，然后介绍了一些程序和应用价值工 程造价的方法在控制建设项目的所有阶段。 关键词：建设成本，成本控制，项目 1.研究的意义 在中国，现有的工程造价管理体系是20世纪50年代制定的，并在1980s.Traditional 施工成本管理方法改进是根据国家统一的配额，从原苏联引进的一种方法。它的特 点是建设成本的计划经济的管理方法，这决定了它无法适应当前市场经济的要求。 在中国传统建筑成本管理方法主要包括两个方面，即建设成本和施工成本控制方法 的测定方法。工程造价的确定传统的主要做法生搬硬套国家或地方统一的配额数量 来确定一个建设项目的成本。虽然这种方法已经历了20多年的改革，到现在为止，计划经济管理模式的影响仍然有已经存在在许多地区。我们传统的工程造价控制的
附件1：外文资料翻译译文 财务报表分析 A.财务比率 我们需要使用财务比率来分析财务报表，比较财务报表的分析方法不能真正有效的得出想要的结果，除非采取的是研究在报表中项目与项目之间关系的形式。例如，只是知道史密斯公司在一个特定的日期中拥有10000美元的现金余额，对我们是没有多大价值的。但是，假如我们知道，这种余额在这种平衡中有4%的流动负债，而一年前的现金余额有25%的流动负债。由于银行家对公司通常要求现金余额保持在银行信用度的20%，不管使用或不使用，如果公司的财务状况出现问题，我们可以立即发现。 我们可以对比比较财务报表中的项目，作出如下结论： 1. 项目之间的资产负债表比较： a）在资产负债表中的一个日期之间的比较，例如项目，现金与流动负债相比； b）同一项目在资产负债表中一个日期与另一个日期之间的比较，例如，现在的现金与一年前比较； c）比较两个项目之间在资产负债表中一个日期和一个相似比率在资产负债表中的另一个日期的比率，例如，现在现金流动负债的比率与另一个项目一年前的相似比率和已经标记的现金状况趋势的比较。 2．项目报表中收入和支出的比较： a）一定时期中的报表项目的比较； b）同一项目在报表中现阶段与上个阶段的比较； c）报表中项目之间的比率与去年相似比率的比较； 3．资产负债表中的项目与报表中收入和支出项目的比较： a）在这些报表项目之间的一个给定的时间内，例如，今年净利润可能以百分比计算今年净值； b）两个报表中项目之间的比率在这几年时间的比较，例如，净利润的比率占今年净值的百分比与去年或者前年的相似比率的比较 如果我们采用上述比较或比率，然后依次比较它们，我们的比较分析结果将获得重要意义：
Project Budget Monitor and Control Author：Yin Guo-li Nationality：American Derivation：Management Science and Engineering.Montreal: Mar 20, 2010 . With the marketing competitiveness growing, it is more and more critical in budget control of each project. This paper discusses that in the construction phase, how can a project manager be successful in budget control. There are many methods discussed in this paper, it reveals that to be successful, the project manager must concern all this methods. 1. INTRODUCTION The survey shows that most projects encounter cost over-runs (Williams Ackermann, Eden, 2002,pl92). According to Wright (1997)'s research, a good rule of thumb is to add a minimum of 50% to the first estimate of the budget (Gardiner and Stewart, 1998, p251). It indicates that project is very complex and full of challenge. Many unexpected issues will lead the project cost over-runs. Therefore, many technologies and methods are developed for successful monitoring and control to lead the project to success. In this article, we will discuss in the construction phase, how can a project manager to be successful budget control. 2. THE CONCEPT AND THE PURPOSE OF PROJECT CONTROL AND MONITOR Erel and Raz (2000) state that the project control cycle consists of measuring the status of the project, comparing to the plan, analysis of the deviations, and implementing any appropriate corrective actions. When a project reach the construction phase, monitor and control is critical to deliver the project success. Project monitoring exists to establish the need to take corrective action, whilst there is still time to take action. Through monitoring the activities, the project team can analyze the deviations and decide what to do and actually do it. The purpose of monitor and control is to support the implementation of corrective actions, ensure projects stay on target or get project back on target once it has gone off target。