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外文翻译资料及译文

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附录C：外文翻译资料Article Source：Business & Commercial Aviation, Nov 20, 2000. 5-87-88 Interactive Electronic Technical Manuals Electronic publications can increase the efficiency of your digital aircraft and analogtechnicians.Benoff, DaveComputerized technical manuals are silently revolutionizing the aircraft maintenance industry by helping the technician isolate problems quickly, and in the process reduce downtime and costs by more than 10 percent.These electronic publications can reduce the numerous volumes of maintenance manuals, microfiche and work cards that are used to maintain engines, airframes, avionics and their associated components."As compared with the paper manuals, electronic publications give us greater detail and reduced research times," said Chuck Fredrickson, general manager of Mercury Air Center in Fort Wayne, Ind.With all the advances in computer hardware and software technologies, such as high quality digital multimedia, hypertext and the capability to store and transmit digital multimedia via CD-ROMs/ networks, technical publication companies have found an effective, cost-efficient method to disseminate data to technicians.The solution for many operators and OEMs is to take advantage of today's technology in the form of Electronic Technical Manuals (ETM) or Interactive Technical Manuals (IETM). An ETM is any technical manual prepared in digital format that has the ability to be displayed using any electronic hardware media. The difference between the types of ETM/IETMs is the embedded functionality and implementation of the data."The only drawback we had to using ETMs was getting enough computers to meet our technicians' demand," said Walter Berchtold, vice president of maintenance at Jet Aviation's West Palm Beach, Fla., facility.A growing concern is the cost to print paper publications. In an effort to reduce costs, some aircraft manufacturers are offering incentives for owners to switch from paper to electronic publications. With an average printing cost of around 10 cents per page, a typical volume of a paper technical manual can cost the manufacturer over $800 for each copy. When producing a publication electronically, average production costs for a complete set of aircraft manuals are approximately $20 per copy. It is not hard to see the cost advantages of electronic publications.Another advantage of ETMs is the ease of updating information. With a paper copy, the manufacturer has to reprint the revised pages and mail copies to all the owners. When updates are necessary for an electronic manual, changes can either be e-mailed to theowners or downloaded from the manufacturer's Web site.So why haven't more flight departments converted their publications to ETM/IETMs? The answer lies in convincing technicians that electronic publications can increase their efficiency."We had an initial learning curve when the technicians switched over, but now that they are familiar with the software they never want to go back to paper," said Fredrickson.A large majority of corporate technicians also said that while they like the concept of having a tool that aids the troubleshooting process, they are fearful to give up all of their marked-up paper manuals.In 1987, a human factors study was conducted by the U.S. government to compare technician troubleshooting effectiveness, between paper and electronic methodology, and included expert troubleshooting procedures with guidance through the events. Results of the project indicated that technicians using electronic media took less than half the time to complete their tasks than those using the paper method, and technicians using the electronic method accomplished 65 percent more in that reduced time.The report also noted that new technicians using the electronic technical manuals were 12-percent more efficient than the older, more experienced technicians. (Novices using paper took 15 percent longer than the experts.)It is interesting that 90 percent of the technicians who used the electronic manuals said they preferred them to the paper versions. This proved to the industry that with proper training, the older technicians could easily transition from paper to electronic media.Electronic publications are not a new concept, although how they are applied today is. "Research over the last 20 years has provided a solid foundation for today's IETM implementation," said Joseph Fuller of the U.S. Naval Surface Warfare Center. "IETMs such as those for the Apache, Comanche, F-22, JSTAR and V-22 have progressed from concept to military and commercial implementation."In the late 1970s, the U.S. military investigated the feasibility of converting existing paper and microfilm. The Navy Technical Information Presentation System (NTIPS) and the Air Force Computer- based Maintenance Aid System (CMAS) were implemented with significant cost savings.The report stated that transition to electronic publications resulted in reductions in corrective maintenance time, fewer false removals of good components, more accurate and complete maintenance data collection reports, reduction in training requirements and reduced system downtime.The problem that the military encountered was ETMs were created in multiple levels of complexity with little to no standardization. Options for publications range from simple page-turning programs to full-functioning automated databases.This resulted in the classification of ETMs so that the best type of electronic publication could be selected for the proper application.Choosing a LevelWith all of the OEM and second- and third-party electronic publications that are available it is important that you choose the application level that is appropriate for your operation.John J. Miller, BAE Systems' manager of electronic publications, told B/CAthat "When choosing the level of an ETM/IETM, things like complexity of the aircraft and its systems, ease of use, currency of data and commonality of data should be the deciding factors; and, of course, price. If operational and support costs are reduced when you purchase a full-functioning IETM, then you should purchase the better system."Miller is an expert on the production, sustainment and emerging technologies associated with electronic publications, and was the manager of publications for Boeing in Philadelphia.Electronic publications are classified in one of five categories. A Class 1 publication is a basic electronic "page turner" that allows you to view the maintenance manual as it was printed. With a Class 2 publication all the original text of the manual is viewed as one continuous page with no page breaks. In Class 3, 4 and 5 publications the maintenance manual is viewed on a computer in a frame-based environment with increasing options as the class changes. (See sidebar.)Choosing the appropriate ETM for your operation is typically limited to whatever is being offered on the market, but since 1991 human factors reports state the demand has increased and, therefore, options are expected to follow.ETM/IETM ProvidersCompanies that create ETM/IETMs are classified as either OEM or second party provider. Class 1, 3 and 4 ETM/IETMs are the most commonly used electronic publications for business and commercial operators and costs can range anywhere from $100 to $3,000 for each ETM/ IETM. The following are just a few examples ofETM/IETMs that are available on the market.Dassault Falcon Jet offers operatorsof the Falcon 50/50EX, 900/900EX and 2000 a Class 4 IETM called the Falcon Integrated Electronic Library by Dassault (FIELD). Produced in conjunction with Sogitec Industries in Suresnes Cedex, France, the electronic publication contains service documentation, basic wiring, recommended maintenance and TBO schedules, maintenance manual, tools manual, service bulletins, maintenance and repair manual, and avionics manual.The FIELD software allows the user to view the procedures and hot- link directly to the Illustrated parts catalog. The software also enables the user to generate discrepancy forms, quotation sheets, annotations in the manual and specific preferences for each user.BAE's Miller said most of the IETM presentation systems have features called "Technical Notes." If a user of the electronic publication notices a discrepancy or needs to annotate the manual for future troubleshooting, the user can add a Tech Note (an electronic mark-up) to the step or procedure and save it to the base document. The next time that or another user is in the procedure, clicking on the tech note icon launches a pop-up screen displaying the previous technician's comments. The same electronic transfer of tech notes can be sent to other devices by using either a docking station or through a network server. In addition, systems also can use "personal notes" similar to technical notes that are assigned ID codes that only the authoring technician can access.Requirements for the FIELD software include the minimum of a 16X CD-ROM drive,Pentium II 200 MHz computer, Windows 95, Internet Explorer 4 SP 1 and Database Access V3.5 or higher.Raytheon offers owners of Beech and Hawker aircraft a Class 4 IETM called Raytheon Electronic Publication Systems (REPS). The REPS software links the frame-based procedures with the parts catalog using a single CD-ROM.Raytheon Aircraft Technical Publications said other in- production Raytheon aircraft manual sets will be converted to the REPS format, with the goal of having all of them available by 2001. In addition Raytheon offers select Component Maintenance Manuals (CMM). The Class 1 ETM is a stand-alone "page-turner" electronic manual that utilizes the PDF format of Adobe Acrobat.Other manufacturers including Bombardier, Cessna and Gulfstream offer operators similar online and PDF documentation using a customer- accessed Web account.Boeing is one manufacturer that has developed an onboard Class 5 IETM. Called the Computerized Fault Reporting System (CFRS), it has replaced the F-15 U.S. Air Force Fault Reporting Manuals. Technologies that are currently being applied to Boeing's military system are expected to eventually become a part of the corporate environment.The CFRS system determines re-portable faults by analyzing information entered during a comprehensive aircrew debrief along with electronically recovered maintenance data from the Data Transfer Module (DTM). After debrief the technicians can review aircraft faults and schedule maintenance work to be performed. The maintenance task is assigned a Job Control Number (JCN) and is forwarded electronically to the correct work center or shop. Appropriate information is provided to the Air Force's Core Automated Maintenance System (CAMS).When a fault is reported by pilot debrief, certain aircraft systems have the fault isolation procedural data on a Portable Maintenance Aid (PMA). The JCN is selected on a hardened laptop with a wireless Local Area Network (LAN) connection to the CFRS LAN infrastructure. The Digital Wiring Data System (DWDS) displays aircraft wiring diagrams to the maintenance technician for wiring fault isolation. On completion of maintenance, the data collected is provided to the Air Force, Boeing and vendors for system analysis.Third party IETM developers such as BAE Systems and Dayton T. Brown offer OEMs the ability to subcontract out the development of Class 1 through 5 ETM/IETMs. For example, Advantext, Inc. offers PDF and IPDF Class 1 ETMs for manufacturers such as Piper and Bell Helicopters. Technical publications that are available include maintenance manuals, parts catalogs, service bulletins, wiring diagrams, service letters and interactive parts ordering forms.The difference between the PDF and IPDF version is that the IPDF version has the ability to search for text and include hyperlinks. A Class 1 ETM, when printed, is an exact reproduction of the OEM manuals, including any misspellings or errors. Minimum requirements for the Advantext technical publications is a 486 processor, 16 MB RAM with 14 MB of free hard disk space and a 4X CD-ROM or better.Aircraft Technical Publishers (ATP) offers Class 1, 2 and 3 ETM/ IETMsfor the Beechjet 400/400A; King Air 300/ 350, 200 and 90; Learjet 23/24/25/28/29/35/36/55; Socata TB9/10/20/21 and TBM 700A; Sabreliner 265-65, -70 and -80; andBeech 1900. The libraries can include maintenance manuals, Illustrated parts bulletins, wiring manuals, Airworthiness Directives, Service Bulletins, component maintenance manuals and structural maintenance manuals. System minimum requirements are Pentium 133 MHz, Windows 95 with 16 MB RAM, 25 MB free hard disk space and a 4X CD-ROM or better.Additional providers such as Galaxy Scientific are providing ETM/ IETMs to the FAA. This Class 2, 3 and 4 publication browser is used to store, display and edit documentation for the Human Factors Section of the administration."Clearly IETMs have moved from research to reality," said Fuller, and the future looks to hold more promise.The Future of Tech PubsThe use of ETM/IETMs on laptop and desktop computers has led research and development corporations to investigate the human interface options to the computer. Elements that affect how a technician can interface with a computer are the work environment, economics and ease of use. Organizations such as the Office of Naval Research have focused their efforts on the following needs of technicians: -- Adaptability to the environment.-- Ease of use.-- Improved presentation of complex system relationship.-- Maximum reuse and distribution of engineering data.-- Intelligent data access.With these factors in mind, exploratory development has begun in the areas of computer vision, augmented reality display and speech recognition.Computer vision can be created using visual feedback from a head- mounted camera. The camera identifies the relative position and orientation of an object in an observed scene, and the object is used to correlate the object with a three-dimensional model. In order for a computer vision scenario to work, engineering data has to be provided through visually compatible software.When systems such as Sogitech's View Tech electronic publication browser and Dassault Systemes SA's Enovia are combined, a virtual 3D model is generated.The digital mockup allows the engineering information to directly update the technical publication information. If a system such as CATIA could be integrated into a Video Reference System (VRS), then it could be possible that a technician would point the camera to the aircraft component, the digital model identifies the component and the IETM automatically displays the appropriate information.This example of artificial intelligence is already under development at companies like Boeing and Dassault. An augmented reality display is a concept where visual cues are presented to users on a head-mounted, see-through display system.The cues are presented to the technician based on the identification of components on a 3D model and correlation with the observed screen. The cues are then presented as stereoscopic images projected onto the object in the observed scene.In addition a "Private Eye" system could provide a miniature display of the maintenance procedure that is provided from a palm- size computer. Limited success hascurrently been seen in similar systems for the disabled. The user of a Private Eye system can look at the object selected and navigate without ever having to touch the computer. Drawbacks from this type of system are mental and eye fatigue, and spatial disorientation.Out of all the technologies, speech recognition has developed into an almost usable and effective system. The progression through maintenance procedures is driven by speaker-independent recognition. A state engine controls navigation, and launches audio responses and visual cues to the user. Voice recognition software is available, although set up and use has not been extremely successful.Looking at other industries, industrial manufacturing has already started using "Palm Pilot" personal digital assistants (PDAs) to aid technicians in troubleshooting. These devices allow the technician to have the complete publication beside them when they are in tight spaces. "It would be nice to take the electronic publications into the aircraft, so we are not constantly going back to the work station to print out additional information," said Jet Aviation's Berchtold.With all the advantages that a ETM/ IETM offers it should be noted that electronic publications are not the right solution all of the time, just as CBT is not the right solution for training in every situation. Only you can determine if electronic publications meet your needs, and most technical publication providers offer demo copies for your review. B/CA IllustrationPhoto: Photograph: BAE Systems' Christine Gill prepares a maintenance manual for SGML conversion BAE Systems; Photograph: Galaxy Scientific provides the FAA's human factors group with online IETM support.; Photograph: Raytheon's Class 4 IETM "REPS" allows a user to see text and diagrams simultaneously with hotlinks to illustrated parts catalogs.外文翻译资料译文部分文章出处:民航商业杂志，2000-11-20,5-87-88交互式电子技术手册的电子出版物可以提高数字飞机和模拟技术的效率。

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关于杜邦分析法的外文翻译

关于杜邦分析法的外文翻译

外文资料及中文译文作者姓名***专业财务管理指导教师姓名***专业技术职务副教授外文资料FIVE WAYS TO IMPROVE RETURN ON EQUITYThe Du Pont Model: A Brief HistoryThe use of financial ratios by financial analysts, lenders, academic researchers, and small business owners has been widely acknowleged in the literature. (See, for example, Osteryoung & Constand (1992), Devine & Seaton (1995), or Burson (1998) The concepts of Return on Assets (ROA hereafter) and Return on Equity (ROEhereafter) are important for understanding the profitability of a business enterprise. Specifically, a “return on” ratio illustrates the relationship between profits and the investment needed to generate those profits. However, these concepts are often “too far removed from normal activities” to be easily understood and useful to many managers or small business owners. (Slater and Olson, 1996)In 1918, four years after he was hired by the Du Pont Corporation to work in its treasury department, electrical engineer F. Donaldson Brown was given the task of untangling the finances of a company of which Du Pont had just purchased 23 percent of its stock. (This company was General Motors!) Brown recognized a mathematical relationship that existed between two commonly computed ratios, namely net profit margin (obviously a profitability measure) and total asset turnover (an efficiency measure), and ROA. The product of the net profit margin and total asset turnover equals ROA, and this was the original Du Pont model, as illustrated in Equation 1 below.Eq. 1: (net income / sales) x (sales / total assets) = (net income / total assets) i.e. ROAAt this point in time maximizing ROA was a common corporate goal and the realization that ROA was impacted by both profitability and efficiency led to the development of a system of planning and control for all operating decisions within a firm. This became the dominant form of financial analysis until the 1970s. (Blumenthal, 1998)In the 1970s the generally accepted goal of financial management became “maximizing the wealth of the firm’s owners” (Gitman, 1998) and focus shifted from ROA to ROE. This led to the first major modification of the original Du Pontmodel. In addition to profitability and efficiency, the way in which a firm financed its activities, i.e. its use of “leverage” became a third area of attention for financial managers. The new ratio of interest was called the equity multiplier, which is (total assets / equity). The modified Du Pont model is shown in Equations 1 and 2 below.Eq. 2: ROA x (total assets / equity) = ROEEq. 3: (net income / sales) x (sales / total assets) x (total assets / equity) = ROE The modified Du Pont model became a standard in all financial management textbooks and a staple of introductory and advanced courses alike as students read statements such as: “Ultimately, the most important, or“bottom line” accounting ratio is the ratio of net income to common equity (ROE).” (Brigham and Houston, 2001)The modified model was a powerful tool to illustrate the interconnectedness of a firm’s income statement and its balance sheet, and to develop straight-forward strategies for improving the firm’s ROE.More recently, Hawawini and Viallet (1999) offered yet another modification to the Du Pontmodel. This modification resulted in five different ratios that combine to form ROE. In their modification they acknowlege that thefinancial statements firms prepare for their annualreports (which are of most importance to creditorsand tax collectors) are not always useful tomanagers making operating and financialdecisions. (Brigham and Houston, p. 52) T heyrestructured the traditional balance sheet into a“managerial balance sheet” which is “a moreappropriate tool for assessing the contribution ofoperating decisions to the firm’s financialperformance.” (Hawawini and Viallet, p.68)This restructured balanc e sheet uses the conceptof “invested capital” in place of total assets, andthe concept of “capital employed” in place oftotal liabilities and owner’sequity found on thetraditional balance sheet. The primary differenceis in the treatment of the short-ter m “workingcapital” accounts. The managerial balance sheet uses a net figure called “working capital requirement” (determined as: [accounts receivable + inventories + prepaid expenses] – [accounts payable + accrued expenses]) as a part of invested capital. These accounts then individually drop out of the managerial balance sheet. A more detailed explanation of the managerial balance sheet is beyond the scope of this paper, but will be partially illustrated in an example. The “really” modified Du Pont mode l is shown below in Equation 4.Eq. 4: (EBIT / sales) x (sales / invested capital) x (EBT / EBIT) x (invested capital / equity) x (EAT / EBT) = ROE(Where: invested capital = cash + working capital requirement + net fixed assets) This “really” modified model still maintains the importance of the impact of operating decisions (i.e. profitability and efficiency) and financing decisions (leverage) upon ROE, but uses a total of five ratios to uncover what drives ROE and give insight to how to improve this important ratio.The firm’s operating decisions are those that involve the acquisition and disposal of fixed assets and the management of the firm’s operating assets (mostly inventories and accounts receivable) and operating liabilities (accountspayable and accruals). These are captured in thefirst two ratios of the “really” modified Du Pontmodel. These are:1. operating profit margin: (Earnings Before Interest & Taxes or EBIT / sales)2. capital turnover: (sales / invested capital)The firm’s financing decisions are those that determine the mix of debt and equity used to fund the firm’s operating decisions. These are captured in the third and fourth ratios of the “really” modified model. These are:3. financial cost ratio: (Earnings Before Taxes or EBT / EBIT)4. financial structure ratio: (invested capital / equity)The final determinant of a firm’s ROE is the incidence of business taxation. The higher the taxrate applied to a firm’s EBT, the lower its ROE. This is cap tured in the fifth ratio ofthe “really”modified model.5. tax effect ratio: (Earnings After Taxes or EAT / EBT)The relationship that ties these five ratios together is that ROE is equal to their combined product. (See Equation 4.)Example of A pplying the “Really” Modified Du Pont ModelTo illustrate how the model works, consider the income statement and balance sheet for the fictitious small firm of Herrera & Company, LLC.Income StatementNet Sales …………………………………………………….. $766,990C ost of Goods Sold ………………………………………….. (560,000) Selling, General, & Administrative Expenses ………………. (143,342) Depreciation Expense ……………………………………….. (24,000) Earnings Before Interest & Taxes …………………………… $ 39,648Interest Expense ……………………………………………... (12,447) Earnings Before Taxes ………………………………………. $ 27,201Taxes ………………………………………………………… (8,000) Earnings After Taxes (net profit) ……………………………. $ 19,201Balance SheetCash ……………………….$ 40,000 Notes Payable ………………… $ 58,000 Pre-paid Expenses ………... 12,000 Accounts Payable …………….. 205,000 Accounts Receivable ……… 185,000 Accrued Expenses ……………. 46,000 Inventory ………………….. 200,000 Current Liabilities ……………. $309,000 Current Assets ……………. $437,000 Long-Term DebtL and/Buildings …………… 160,000 Mortgage ……………………. 104,300Equipment ………………… 89,000 8-Year Note ………………… 63,000Less: Acc. Depreciation …... (24,000) Owner’s Equity ……………….. 185,700Net Fixed Assets ………….. $225,000 Total Liabilities & Equity …….. $662,000 Total Assets ………………. $662,000Computation of ROE1. Operating Profit Margin = $39,648 / $766,990 = .05172. Capital Turnover = $766,990 / $411,000* = 1.86623. Financial Cost Ratio = $27,201 / $39,648 = .68614. Financial Structure Ratio = $411,000 / $185,700 = 2.21325. Tax Effect Ratio = $19,201 / $27,201 = .7059ROE = .0517 x 1.8662 x .6861 x 2.2132 x .7059 = .1034** or 10.34%* Invested Capital = Cash ($40,000) + Working Capital Requirement [$185,000 + $200,000 + $12,000] –[$205,000 + $46,000] (or $146,000) + Net Fixed Assets ($225,000) = $411,000** Note that this is the same as conventional computation of ROE: $19,201 / $185,700 = .1034Conclusions & ImplicationsThe “really” modified Du Pont model of ratio analysis can demystify relatively complex financial analysis and put strategic financial planning at the fingertips of any small business owner or manager who takes the (relatively little) time needed to understand it. Each operating and financial decision can be made within a framework of how that decision will impact ROE. Easily set up on a computer model (such as a spreadsheet), one can see how decisions “flow through” to the bottom line, which facilitates coordinated financial planning. (Harrington & Wilson,1986).In its simplest form, we can say that to improve ROE the only choices one has are to increase operating profits, become more efficient in using existing assets to generate sales, recapitalize to make better use of debt and/or better control the cost of borrowing, or find ways to reduce the tax liability of the firm. Each of these choices leads to a different financial strategy.For example, to increase operating profits one must either increase sales (in a higher proportionthan the cost of generating those sales) or reduce expenses. Since it is generally more difficult toincrease sales than it is to reduce expenses, a small business owner can try to lower expenses by determining: 1) if a new supplier might offer equivalent goods at a lower cost, or 2) if a website might be a viable alternative to a catalog, or 3) can some tasks currently being done by outsiders be done in-house. In each case net income will rise without any increase in sales and ROE will rise as well. Alternatively, to become more efficient, one must either increase sales with the same level of assets or produce the same level of sales with less assets. A small business owner might then try to determine: 1) if it is feasible to expand store hours by staying open later or on weekends, or 2) if a less expensive piece of equipment is available that could replace an existing (more expensive) piece of equipment, or 3) if there is a more practical way to produce and/or deliver goods or services than is presently being used.Further, small business owners can determine if they are using debt wisely. Refinancing an existing loan at a cheaper rate will reduce interest expenses and, thus, increase ROE. Exercising some of an unused line of credit can increase the financial structure ratio with a corresponding increase in ROE. And, taking advantage of tax incentives that are often offered by federal, state,and local taxing authorities can increase the tax effect ratio, again with a commensurate increase in ROE.In conclusion, ROE is the most compre-hensive measure of profitability of a firm. It considers the operating and investing decisions made as well as the financing andtax-related decisions. The “really” modified Du Pont model dissects ROE into five easily computed ratios that can be examined for potential strategies for improvement. It should be a tool that all business owners, managers, and consultants have at their disposal when evaluating a firm and making recommendations for improvement.中文译文真实修改的杜邦分析：五种方式改善股东权益回报率杜邦模型：简史运用财务比率进行分析已经被财务分析家，贷款人，学术研究人员和小企业主在文献资料里广泛运用。

外文文献翻译(图片版)

外文文献翻译(图片版)

本科毕业论文外文参考文献译文及原文学院经济与贸易学院专业经济学（贸易方向）年级班别2007级 1 班学号3207004154学生姓名欧阳倩指导教师童雪晖2010 年 6 月 3 日目录1 外文文献译文（一）中国银行业的改革和盈利能力（第1、2、4部分） (1)2 外文文献原文（一）CHINA’S BANKING REFORM AND PROFITABILITY（Part 1、2、4） (9)1概述世界银行（1997年）曾声称，中国的金融业是其经济的软肋。

当一国的经济增长的可持续性岌岌可危的时候，金融业的改革一直被认为是提高资金使用效率和消费型经济增长重新走向平衡的必要（Lardy，1998年，Prasad，2007年）。

事实上，不久前，中国的国有银行被视为“技术上破产”，它们的生存需要依靠充裕的国家流动资金。

但是，在银行改革开展以来，最近，强劲的盈利能力已恢复到国有商业银行的水平。

但自从中国的国有银行在不久之前已经走上了改革的道路，它可能过早宣布银行业的改革尚未取得完全的胜利。

此外，其坚实的财务表现虽然强劲，但不可持续增长。

随着经济增长在2008年全球经济衰退得带动下已经开始软化，银行预计将在一个比以前更加困难的经济形势下探索。

本文的目的不是要评价银行业改革对银行业绩的影响，这在一个完整的信贷周期后更好解决。

相反，我们的目标是通过审查改革的进展和银行改革战略，并分析其近期改革后的强劲的财务表现，但是这不能完全从迄今所进行的改革努力分离。

本文有三个部分。

在第二节中，我们回顾了中国的大型国有银行改革的战略，以及其执行情况，这是中国银行业改革的主要目标。

第三节中分析了2007年的财务表现集中在那些在市场上拥有浮动股份的四大国有商业银行：中国工商银行（工商银行），中国建设银行（建行），对中国银行（中银）和交通银行（交通银行）。

引人注目的是中国农业银行，它仍然处于重组上市过程中得适当时候的后期。

第四节总结一个对银行绩效评估。

在线旅游外文文献翻译最新译文资料

在线旅游外文文献翻译最新译文资料

在线旅游外文文献翻译最新译文资料The online travel industry。

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盈利能力外文资料翻译译文

盈利能力外文资料翻译译文

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