Master's thesis, University of London Information technology and accounting management with the use is the relevant value of information analysis and use, and various factors of production based on the value creation of corporate accounting and management contributions to the study of accounting will be the main content. No use of information technology, there is any enterprise information and accounting information to promote the implementation of value chain management will lose technical support, there is no theory of innovation value chain management, accounting, and information technology development, there is no power. In this paper, the meaning of information to start, leads to the meaning of accounting information, accounting information describes the development process, the second part of the analysis of the status quo of accounting information, analysis of its use in the problems, the third part of the proposed accounting information on the implementation of the strategic analysis. Keywords: accounting, information technology strategy I. Introduction (A) Background The development of accounting information in China has gone through more than 20 years, accounting information theory and practical application of talent, the accounting information system software has gradually matured, and, and the production, supply and marketing, human resources management, cost control and other aspects of the formation of an integrated management information system software. But the company found accounting information in the status of the development of enterprises is extremely uneven, a lot of strength and standardized management of large enterprises have been using the integrated accounting information system "ERP" is the management software, and the introduction of new ideas with the value of the supply chain management chain management system, and also the majority of the total business is still in the initial stage of the use of computerized accounting, or even manually. Enterprise management is still in the coexistence of traditional and modern, our corporate accounting information so early, the senior co-existence of the phenomenon will not surprise. Accounting information must be improved to facilitate the management of change. The essence of the value chain to value chain to implement the core business processes node changes, if companies choose the value chain as the core business process change, business management will enable a major step forward, it promotes corporate accounting development of information technology. (B) Significance
南京理工大学 毕业设计(论文)外文资料翻译 学院（系）：南京理工大学继续教育学院 专业：土木工程 姓名： 学号： 外文出处：学术论坛网 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 建筑类型和设计 厂房与人民息息相关，因为它提供必要的空间，工作和生活中。 由于其使用的分类，建筑主要有两种类型：工业建筑和民用建筑各工厂或工业生产中使用的工业大厦，而那些居住，就业，教育和其他社会活动的人使用的民用建筑。 工业楼宇厂房可用于加工和制造各类采矿业，冶金工业，机械制造，化学工业和纺织工业等领域。可分为两种类型的单层和多层的厂房，民用建筑，工业建筑是相同的。然而，工业与民用建筑中使用的材料，在使用它们的方式不同。 民用建筑分为两大类：住宅建筑和公共建筑，住宅建筑应满足家庭生活应包括至少有三个必要的房间：每个单位。一个客厅，一个厨房和厕所，公共建筑，可以在政治文化活动，管理工作和其他服务，如学校，写字楼，公园，医院，商店，车站，影剧院，体育场馆，宾馆，展览馆，洗浴池，等等，他们都有不同的功能，这在需要以及不同的设计类型。 房屋是人类居住。房屋的基本功能是提供遮风挡雨，但今天人们需要更他们的住房，一个家庭迁入一个新的居民区知道，如果现有住房符合其标准安全，健康和舒适。附近的房屋是如何粮店，粮食市场，学校，商店，图书馆，电影院，社区中心，家庭也会问。 在60年代中期最重要的住房价值足够空间的内部和外部。多数首选的一半左右1英亩的土地，这将提供业余活动空间单户住宅的家庭。在高度工业化的国家，许多家庭宁愿住尽量尽可能从一个大都市区的中心，“打工仔”，即使行驶一段距离，他们的工作。不少家庭的首选国家住房郊区住房的大量的，因为他们的主要目的是远离噪音，拥挤，混乱。无障碍公共交通已不再是决定性因素，在住房，因为大多数工人开着自己的车上班的人。我们主要感兴趣的安排和房间的大小和卧室数目。 在建筑设计中的一个重要的一点是，房间的布局，应提供有关它们目的，最大可能的便利，在住宅，布局可根据三类认为：“天”，“夜必须注意“和”服务“。支付提供这些地区之间容易沟通。”天“的房间，一般包括用餐室，起居室和厨房，但其他房间，如一项研究，可能会补充说，可能有一个大厅，客厅，通常是最大的，往往是作为一个餐厅，也或厨房，可有一个用餐凉亭。“夜”的房间，卧室组成。“服务”，包括厨房，卫生间，储藏室，厨房和储藏室的水厕。连接天与客房的服务。 这也是必须考虑的前景问题，从不同的房间，和那些在使用中最应该尽可能最好朝
附录A：外文文献（译文） 跨国公司财务 有重大国外经营业务的公司经常被称作跨国公司或多国企业。跨国公司必须考虑许多并不会对纯粹的国内企业产生直接影响的财务因素，其中包括外币汇率、各国不同的利率、国外经营所用的复杂会计方法、外国税率和外国政府的干涉等。 公司财务的基本原理仍然适用于跨国企业。与国内企业一样，它们进行的投资项目也必须为股东提供比成本更多的收益，也必须进行财务安排，用尽可能低的成本进行融资。净现值法则同时适用于国内经营和国外经营，但是，国外经营应用净现值法则时通常更加复杂。也许跨国财务中最复杂的是外汇问题。当跨国公司进行资本预算决策或融资决策时，外汇市场能为其提供信息和机会。外汇、利率和通货膨胀三者的相互关系构成了汇率基本理论。即：购买力平价理论、利率平价理论和预测理论。 跨国公司融资决策通常要在以下三种基本方法中加以选择，我们将讨论每种方法的优缺点。 (1) 把现金由国内输出用于国外经营业务； (2) 向投资所在国借贷； (3) 向第三国借贷。 1专业术语 学习财务的学生通常会听到一个单词总在耳边嗡嗡作响：全球化( g l o b a l i z a t i o n )。学习资金市场的全球化必须首先掌握一些新的术语，以下便是在跨国财务中，还有本章中最常用到的一些术语： (1) 美国存托证（American Depository Receipt,ADR）。它是在美国发行的一种代表外国股权的证券，它使得外国股票可在美国上市交易。外国公司运用以美元发行的ADR，来扩大潜在美国投资者群体。ADR以两种形式代表大约690家外国公司：一是在某个交易所挂牌交易的ADR，称为公司保荐形式；另一种是非保荐形式，这些ADR通常由投资银行持有并为其做市。这两种形式的ADR均可由个人投资和买卖，但报纸每天只报告保荐形式
Study on Project Cost Control of Construction Enterprises By: R. Max Wideman Abstract With the increasing maturity of construction market, the competition between construction enterprises is becoming fierce. The project profit is gradually decreasing. It demands that all construction enterprises enhance their cost control, lower costs, improve management efficiency and gain maximal profits. This paper analyses the existing problems on project cost control of Chinese construction enterprises, and proposes some suggestions to improve project cost control system. Key Words ：Construction enterprises, Project management, Cost control After joining the WTO, with Chinese construction market becoming integrated, the competition among architectural enterprises is turning more intense. Construction enterprises must continually enhance the overall competitiveness if they want to develop further at home and abroad construction market. Construction Enterprises basically adopt the "project management-centered" model, therefore, it is particularly important to strengthen project cost control. 1.The Current Domestic Project Cost Classification and Control Methods Cost refers to the consumption from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. Direct and indirect costs constitute the total cost, also known as production cost or manufacturing cost. Enterprise product cost is the comprehensive indicator to measure enterprise quality of all aspects. It is not only the fund compensation scale, but also the basis to examine the implementation of cost plan. Besides, it can provide reference for product pricing According to the above-mentioned definition and current domestic cost classification, construction project cost can be divided into direct costs and indirect costs. Direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility cost, engineering cost and other direct cost. Indirect costs mainly result from project management and company's cost-sharing, covering project operating costs (covering the commission of foreign projects), project's management costs (including exchange losses of
Under the financial crisis to rebuilding accounting occupation ethics question research literature review 徐珊珊 The financial crisis has become an indisputable fact, accounting occupation morals got be pounded badly, be placed in jeopardy of accounting integrity. The accounting personnel in the country, social interests and the interests of individual units, conflicts of interest, not the interests of the temptation of forgery, alteration in accounting information or collusion, lost the basic concept of legal system, in order to meet their own selfish desires and make the non moral behavior, these are serious impact on accounting occupation and the accounting information reliability. Therefore we must strengthen the accounting occupation morals construction, establish and perfect the accounting, auditing and relevant law laws and regulations, strengthen the audit organization and the supervision of public opinion, to strengthen the accountant occupation morals education and continuing education. The financial crisis, it is to point to a country or several countries and regions all or most of the financial indicators, sharp, and ultra-short-cycle deterioration. The accounting occupation morals is the accounting occupation activities that should be followed, reflect accountant occupation characteristics of occupation code of conduct and norms. The financial crisis as catalyst, which have been faced with the serious challenge of accounting occupation morals bottom line faced collapse, especially small and medium-sized enterprises in China faces sharp decline in the volume of trade and capital shortage of the double pressure, serious influence to the environment for the survival and development of small and medium-sized enterprises. The outbreak of the financial crisis that causes, causes the enterprise market risks increase, contradiction of supply and demand increasingly outstanding, market atrophy caused by poor liquidity, appeared the phenomenon of serious run
building types and design A building is closely bound up with people，for it provides with the necessary space to work and live in . As classified by their use ,buildings are mainly of two types :industrial buildings and civil buildings .industrial buildings are used by various factories or industrial production while civil buildings are those that are used by people for dwelling ,employment ,education and other social activities . Industrial buildings are factory buildings that are available for processing and manufacturing of various kinds ,in such fields as the mining industry ,the metallurgical industry ,machine building ,the chemical industry and the textile industry . factory buildings can be classified into two types single-story ones and multi-story ones .the construction of industrial buildings is the same as that of civil buildings .however ,industrial and civil buildings differ in the materials used and in the way they are used . Civil buildings are divided into two broad categories: residential buildings and public buildings .residential buildings should suit family life .each flat should consist of at least three necessary rooms : a living room ,a kitchen and a toilet .public buildings can be used in politics ,cultural activities ,administration work and other services ,such as schools, office buildings, parks ,hospitals ,shops ,stations ,theatres ,gymnasiums ,hotels ,exhibition halls ,bath pools ,and so on .all of them have different functions ,which in turn require different design types as well. Housing is the living quarters for human beings .the basic function of housing is to provide shelter from the elements ,but people today require much more that of their housing .a family moving into a new neighborhood will to know if the available housing meets its standards of safety ,health ,and comfort .a family will also ask how near the housing is to grain shops ,food markets ,schools ,stores ,the library ,a movie theater ,and the community center . In the mid-1960’s a most important value in housing was sufficient space both inside and out .a majority of families preferred single-family homes on about half an acre of land ,which would provide space for spare-time activities .in highly industrialized countries ,many families preferred to live as far out as possible from the center of a metropolitan area ,even if the wage earners had to travel some distance to their work .quite a large number of families preferred country housing to suburban housing because their chief aim was to get far away from noise ,crowding ,and confusion .the accessibility of public transportation had ceased to be a decisive factor in housing because most workers drove their cars to work .people we’re chiefly interested in the arrangement and size of rooms and the number of bedrooms . Before any of the building can begin ,plans have to be drawn to show what the building will be like ,the exact place in which it is to go and how everything is to be done.
财务风险管理 尽管近年来金融风险大大增加，但风险和风险管理不是当代的主要问题。全球市场越来越多的问题是，风险可能来自几千英里以外的与这些事件无关的国外市场。意味着需要的信息可以在瞬间得到，而其后的市场反应，很快就发生了。经济气候和市场可能会快速影响外汇汇率变化、利率及大宗商品价格，交易对手会迅速成为一个问题。因此，重要的一点是要确保金融风险是可以被识别并且管理得当的。准备是风险管理工作的一个关键组成部分。 什么是风险？ 风险给机会提供了基础。风险和暴露的条款让它们在含义上有了细微的差别。风险是指有损失的可能性，而暴露是可能的损失，尽管他们通常可以互换。风险起因是由于暴露。金融市场的暴露影响大多数机构，包括直接或间接的影响。当一个组织的金融市场暴露，有损失的可能性，但也是一个获利或利润的机会。金融市场的暴露可以提供战略性或竞争性的利益。 风险损失的可能性事件来自如市场价格的变化。事件发生的可能性很小，但这可能导致损失率很高，特别麻烦，因为他们往往比预想的要严重得多。换句话说，可能就是变异的风险回报。由于它并不总是可能的，或者能满意地把风险消除，在决定如何管理它中了解它是很重要的一步。识别暴露和风险形式的基础需要相应的财务风险管理策略。 财务风险是如何产生的呢？ 无数金融性质的交易包括销售和采购，投资和贷款，以及其他各种业务活动，产生了财务风险。它可以出现在合法的交易中，新项目中，兼并和收购中，债务融资中，能源部分的成本中，或通过管理的活动，利益相关者，竞争者，外国政府，或天气出现。当金融的价格变化很大，它可以增加成本，降低财政收入，或影响其他有不利影响的盈利能力的组织。金融波动可能使人们难以规划和预算商品和服务的价格，并分配资金。 有三种金融风险的主要来源： 1、金融风险起因于组织所暴露出来的市场价格的变化，如利率、汇率、和大宗商品价格。 2、引起金融风险的行为有与其他组织的交易如供应商、客户，和对方在金融衍生产品中的交易。 3、由于内部行动或失败的组织，特别是人、过程和系统所造成的金融风险。 什么是财务风险管理？ 财务风险管理是用来处理金融市场中不确定的事情的。它涉及到一个组织所面临的评估和组织的发展战略、内部管理的优先事项和当政策一致时的财务风险。企业积极应对金融风险可以使企业成为一个具有竞争优势的组织。它还确保管理，业务人员，利益相关者，董事会董事在对风险的关键问题达成协议。金融风险管理组织就必须作出那些不被接受的有关风险的决定。那些被动不采取行动的战略是在默认情况下接受所有的风险，组织使用各种策略和产品来管理金融风险。重要的是要了解这些产品和战略方面，通过工作来减少该组织内的风险承受能力和目标范围内的风险。 风险管理的策略往往涉及衍生工具。在金融机构和有组织的交易所，衍生物广泛地进行
中英文资料对照外文翻译 Design phase of the project cost management Abstract Project cost management is the basic contents to determine reasonable and effective control of the project cost. Described the current stage of the project cost management situation on the strengthening of the various stages of construction cost management of the importance of and raised a number of key initiatives. Keywords：cost of the construction project cost management status investment decision phase of the design phase of the implementation phase of the cost management in a market economy, Even under the WTO and China's accession to the world community, China's construction industry how to effectively control construction cost of the construction and management of an important component part. However, the current budget for the construction projects - estimate, budget, Super budget accounts for the "super three" is still widespread and that eventually led to a serious loss of control of project investment. Project cost management is the basic contents to determine reasonable and effective control of the project cost. As the project cost to the project runs through the entire process, stage by stage can be divided into Investment Decision stage, the design and implementation phases. The so-called Project Cost effective control is the optimization of the construction plans and design programs on the basis of in the building process at all stages, use of certain methods and measures to reduce the cost of the projects have a reasonable control on the scope and cost of the approved limits.
会计信息质量在投资中的决策作用对私人信息和监测的影响 安妮比蒂，美国俄亥俄州立大学 瓦特史考特廖，多伦多大学 约瑟夫韦伯，美国麻省理工学院 1简介 管理者与外部资本的供应商信息是不对称的在这种情况下企业是如何影响金融资本 的投资的呢？越来越多的证据表明，会计质量越好，越可以减少信息的不对称和对融资成本的约束。与此相一致的可能性是，减少了具有更高敏感性的会计质量的公司的投资对内部产生的现金流量。威尔第和希拉里发现，对企业投资和与投资相关的会计质量容易不足，是容易引发过度投资的原因。 当投资效率低下时，会计的质量重要性可以减轻外部资本的影响，供应商有可能获得私人信息或可直接监测管理人员。通过访问个人信息与控制管理行为，外部资本的供应商可以直接影响企业的投资，降低了会计质量的重要性。符合这个想法的还有比德尔和希拉里的比较会计对不同国家的投资质量效益的影响。他们发现，会计品质的影响在于美国投资效益，而不是在日本。他们认为，一个可能的解释是不同的是债务和股权的美国版本的资本结构混合了SUS的日本企业。 我们研究如何通过会计质量灵敏度的重要性来延长不同资金来源对企业的投资现金 流量的不同影响。直接测试如何影响不同的融资来源会计，通过最近获得了债务融资的公司来投资敏感性现金流的质量的效果，债务融资的比较说明了对那些不能够通过他们的能力获得融资的没有影响。为了缓解这一问题，我们限制我们的样本公司有所有最近获得的债务融资和利用访问的差异信息和监测通过公共私人债务获得连续贷款的建议。我们承认，投资内部现金流敏感性可能较低获得债务融资的可能性。然而，这种可能性偏见拒绝了我们的假设。 具体来说，我们确定的数据样本证券公司有1163个采样公司（议会），通过发行资本公共债务或银团债务。我们限制我们的样本公司最近获得的债务融资持有该公司不断融资与借款。然而，在样本最近获得的债务融资的公司，也有可能是信号，在资本提供进入私人信息差异和约束他们放在管理中的行为。相关理论意味着减少公共债务持有人获取私人信息，因而减少借款有效的监测。在这些参数的基础上，我们预测，会计质量应该有一
forced concrete structure reinforced with an overviewRein Since the reform and opening up, with the national economy's rapid and sustained development of a reinforced concrete structure built, reinforced with the development of technology has been great. Therefore, to promote the use of advanced technology reinforced connecting to improve project quality and speed up the pace of construction, improve labor productivity, reduce costs, and is of great significance. Reinforced steel bars connecting technologies can be divided into two broad categories linking welding machinery and steel. There are six types of welding steel welding methods, and some apply to the prefabricated plant, and some apply to the construction site, some of both apply. There are three types of machinery commonly used reinforcement linking method primarily applicable to the construction site. Ways has its own characteristics and different application, and in the continuous development and improvement. In actual production, should be based on specific conditions of work, working environment and technical requirements, the choice of suitable methods to achieve the best overall efficiency. 1、steel mechanical link 1.1 radial squeeze link Will be a steel sleeve in two sets to the highly-reinforced Department with superhigh pressure hydraulic equipment (squeeze tongs) along steel sleeve radial squeeze steel casing, in squeezing out tongs squeeze pressure role of a steel sleeve plasticity deformation closely integrated with reinforced through reinforced steel sleeve and Wang Liang's Position will be two solid steel bars linked Characteristic: Connect intensity to be high, performance reliable, can bear high stress draw and pigeonhole the load and tired load repeatedly.
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：
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