英文翻译材料
段落翻译 中英文对比
1. The Dragon Boat Festival, also called the Duanwu Festival, is celebrated on the fifth day of the fifth month according to the Chinese calendar. For thousands of years, the festival has been marked by eating Tzung Tzu and racing dragon boats.The most important activities of this festival are the dragon boat races. Competing teams drive their colorful dragon boats forward to the rhythm（节奏,韵律） of beating drums. These exciting races were inspired by the villager's attempts to rescue Chu Yuan from the Mi Lo River. This tradition has remained unbroken for centuries.A very popular dish during the Dragon Boat festival is tzung tzu. This tasty dish consists of rice dumplings with meat, peanut, egg yolk（蛋黄）, or other fillings wrapped in bamboo leaves. The tradition of tzung tzu is meant to remind us of the village fishermen scattering rice across the water of the Mi Low River in order to appease the river dragons so that they would not devour Chu Yuan.一，端午节龙舟节也叫做端午节，它位于每年农历的五月初五，经过几千年的时间，划龙舟和吃粽子已经成为这个节日的标志。
外文翻译(英文材料-sgw)
DATABASE DESIGN AND DEVELOPMENTA VISUAL APPROACHThe Role of databases in Electronic BusinessIntroductionFor decades,organizations have been using information and communications technologies to enhance their operations.Today,most organizations are heavily dependent on their computer systems:without them,the organizations would not be able to operate effectively.Many different technologies must work together to implement a successful organizational system.One of the most important of these technologies is the database that sits at the core of the system.Any interactive organizational system uses some sort of database.When you check the price of a textbook online,you are accessing a database.If you register for classes electronically, you are using a database-enabled system.Buying tickets to a concert also requires a database.Components of an Organizational SystemWhen we talk about organizational systems in this book,we are primarily concerned with computer applications that help the organization with its processes.Examples of such systems range from automatic teller machines to payroll systems to the online catalogs of Web merchants.Most of these systems share a number of components,all of which must work together for an organizational system to work properly.A complete,detailed discussion of the key components in a typical organizational system.Keep in mind that the exact components included vary from system to system. However,the components discussed in this section are included in most organizational applications.We break down our discussion of organizational system components into the network,the hardware,the software,and the content. Understanding how these components fit together helps you understand the role of databases in organizational systems.Also,this knowledge will be helpful when we discuss Web-enabled databases in later chapters.NetworkOrganizational systems typically make use of some sort of communications network. Many systems today use the Internet,but organizations also use other types of networks.For example,many large organizations use private networks to engage in electronic data intercbange(EDI).There are many different components to a network,including bridges,routers,andthe transmission media,among others.One important aspect of a network is the communications protocols used.For example,the Internet uses a set of protocols called Transmission Control Protocol/Internet Protocol(TCP/IP).Using TCP/IP ensures that all computers on the Internet can interact(assuming they follow the protocols correctly).It does not matter who manufactured the computer or what operating system it is running.As long as it"speaks"TCP/IP and has the proper connection to the Internet,the computer can access information from any server on the Internet(of course,the user must have authorization to access some servers). HardwareAn organizational system typically includes different types of hardware.Among the most important hardware components of an organizational system are the computers. Some computers act as servers,which means that they provide services to other computers.The computers that request services are called clients.Most organizational systems follow multitier architectures.What is a multitier architecture?Perhaps you have heard of the most basic multitier architecture,which is the client/server architecture.Let's go over a brief explanation of client/server,then move on to the more complex three-tier architecture.Exhibit1-1illustrates a client/server architecture.The client has two jobs, presentation and requests.Presentation is also known as the interface;it simply gives the user a way to interact with the computer and also formats data received from the server in a way that is useful to the suer.The client also makes requests of the server and the server simply responds to requests made by clients.Of course,although this process sounds simple,in practice it can bi quite complicated.To help you better understand how a client/server system works,we will use a well-known example,the Web.You may not have known this,but when you use the Web,you are using a multitier architecture.We will keep things simple for now,and just have two tiers(a client and a single server),as shown in Exhibit1-1.Suppose you want to use your favorite Web search enarch engine.We will use in our example.You are already connected to the Internet and you have your Web browser running. So,you simply type Google's address in the proper place in your browser and hit Enter or click Go. This is an example of the client performing its presentation task.The browser gives you a place toenter a Web address and a way to instruct the browser to"go to"that address.What actually happens when you click Go is that the browser sends a request to Google's Web server for the Google home page.The home page is actually a file in a special language called Hypertext Markup Language(HTML).The Web server responds to your browser's request by sending the data that makes up the home page across the Internet to your computer(the client).Your Web browser then takes the data(in the form of an HTML file)and converts all the codes to make the Google home page look the way you expect it to.This is another part of the presentation function: making data appear in a useful form.To summarize,the client(your computer running the Web browser software)gives you a reasonable way to make a request from the server,then sends that request across the Internet to the Google Web server.The server then sends the requested data back across the Internet to your computer,where the Web browser formats the Web page for you. This process is shown graphically in Exhibit1-2.Now that you understand the basic client/server setup,let's make things a bit more complex. Suppose that you are doing some online shopping.Your Web browser still makes requests the same way and formats the response data just as it did in the last example.This time,however,there is more than one server involved.Just as in the last example,you enter the Web address for your favourite online music store. Your browser sends the request to the store's Web server,and the store's home page appears on your computer's screen.One of the CDs shown on the home page is by an artist you like,but are not sure which songs are on the CD.You konw that you can see the track listing of the CD.So you click the title of the CD,which you recognize is also a hyperlink to the CD's details.Your Web browser recognizes your click as a request for a particular resource,and your browser sends a request to the Web server.This time,however,the Web server recognizes the request as something that needs to access data from a database.The Web server takes your request and passes it along to a database server.The database server looks at the request,accesses the data required to service your request(the track listing and other details about the CD),and sends it to the Web server.The Web server uses the data to build an HTML file that is then sent across the network to your computer.Your Web browser formats the HTML into a Web page containing the requested tracklisting.One additional point must be made regarding clients and servers.Although we often talk about cleints and servers in terms of computers,in actuality,they are processes rather than separate computers.It is possible for both client and server processes to run on the same computer, although this situation is not common for large-scale applications.The important point to remember is that the various tiers in a multitier computing architecture refer to processes,rather than individual computers.。
catti全国翻译资格考试语料-外宣材料-中英文双语翻译练习
CATTI 全国翻译资格考试2019.7最新翻译语料二十国集团领导人大阪峰会防范网络恐怖主义和暴力极端主义声明G20 OSAKA LEADERS' STATEMENT ON PREVENTING EXPLOITATION OF THE INTERNET FOR TERRORISM AND VIOLENT EXTREMISM CONDUCIVE TO TERRORISM (VECT)作为国家领导人，确保公民安全是我们最重要职责之一。
各国应在防止和打击恐怖主义方面发挥主导作用。
我们在大阪重申将采取行动，保护我们的人民免受恐怖主义和暴力极端主义利用网络产生的危害。
我们发表此声明，要求网络平台进一步增强履行其职责的意识。
As leaders, one of our greatest responsibilties is to ensure the security of our citizens. It is the state's role, first and foremost, to prevent and combat terrorism. Here in Osaka, we reaffirm our commitment to act to protect our people from terrorist and VECT exploitation of the internet. We issue this statement to raise the bar of expectation for online platforms to do their part.我们二十国集团领导人重申，最强烈谴责一切形式和表现的恐怖主义。
通过网络进行直播的克赖斯特彻奇恐怖袭击及近期其他暴行凸显了全面落实联合国有关决议、《联合国全球反恐战略》以及2017年《二十国集团领导人汉堡峰会反恐声明》等文件的急迫性。
中英文对照翻译文章
中英文对照翻译文章不少英文文章都是带有翻译的，为的就是方便读者在不理解文章的时候能够找到对照的意思。
下面就是店铺给大家整理的中英文对照翻译文章，希望大家喜欢。
中英文对照翻译文章篇1：A Sailor's Christmas Gift一个水手的圣诞礼物William J·Lederer威廉·J·莱德勒Last year at Christmas time my wife，three boys，and I were in France，on our way from Paristo Nice.For five wretched days ererything had gone wrong.Our hotels were“touristtraps”;our rented car broke down;we were all restless and irritable in the crowded car.OnChristmas Eve，when we checked into a dingy hotel in Nice，there was no Christmas spirit inour hearts.去年，在圣诞节期间，我和我的妻子以及我们的三个孩子，从法国踏上由巴黎到尼斯的旅途。
由于接连五天的恶劣天气，旅途上一切很不顺心。
我们下榻的旅馆尽是些敲诈勒索旅客的“陷阱”;我们租用的那辆汽车老是发生故障，在拥挤不堪的车子上大家个个显得烦躁不安。
圣诞节前夕，我们住进了尼斯的一家旅店，这家旅店又脏又暗，我们打心眼里感觉不到丝毫的节日气氛。
It was raining and cold when we went out to eat.We found a drab littlejoint shoddily decoratedfor the holiday.It smelled greasy.Only five tables in the restaurant were occupied.Therewere two German couples，two French families，and an American sailor，by himself.In thecorner a piano player listlessly played Christmas music.我们外出就餐时，天正下着小雨，天气寒冷。
英文文献全文翻译
英文文献全文翻译全文共四篇示例，供读者参考第一篇示例：LeGuin, Ursula K. (December 18, 2002). "Dancing at the Edge of the World: Thoughts on Words, Women, Places".《世界边缘的舞蹈：关于语言、女性和地方的思考》Introduction:In "Dancing at the Edge of the World," Ursula K. LeGuin explores the intersection of language, women, and places. She writes about the power of words, the role of women in society, and the importance of our connection to the places we inhabit. Through a series of essays, LeGuin invites readers to think critically about these topics and consider how they shape our understanding of the world.Chapter 1: LanguageConclusion:第二篇示例：IntroductionEnglish literature translation is an important field in the study of language and culture. The translation of English literature involves not only the linguistic translation of words or sentences but also the transfer of cultural meaning and emotional resonance. This article will discuss the challenges and techniques of translating English literature, as well as the importance of preserving the original author's voice and style in the translated text.Challenges in translating English literature第三篇示例：Title: The Importance of Translation of Full English TextsTranslation plays a crucial role in bringing different languages and cultures together. More specifically, translating full English texts into different languages allows for access to valuable information and insights that may otherwise be inaccessible to those who do not speak English. In this article, we will explore the importance of translating full English texts and the benefits it brings.第四篇示例：Abstract: This article discusses the importance of translating English literature and the challenges translators face when putting together a full-text translation. It highlights the skills and knowledge needed to accurately convey the meaning and tone of the original text while preserving its cultural and literary nuances. Through a detailed analysis of the translation process, this article emphasizes the crucial role translators play in bridging the gap between languages and making English literature accessible to a global audience.IntroductionEnglish literature is a rich and diverse field encompassing a wide range of genres, styles, and themes. From classic works by Shakespeare and Dickens to contemporary novels by authors like J.K. Rowling and Philip Pullman, English literature offers something for everyone. However, for non-English speakers, accessing and understanding these works can be a challenge. This is where translation comes in.Translation is the process of rendering a text from one language into another, while striving to preserve the original meaning, tone, and style of the original work. Translating afull-length English text requires a deep understanding of both languages, as well as a keen awareness of the cultural andhistorical context in which the work was written. Additionally, translators must possess strong writing skills in order to convey the beauty and complexity of the original text in a new language.Challenges of Full-text TranslationTranslating a full-length English text poses several challenges for translators. One of the most significant challenges is capturing the nuances and subtleties of the original work. English literature is known for its rich and layered language, with intricate wordplay, metaphors, and symbolism that can be difficult to convey in another language. Translators must carefully consider each word and phrase in order to accurately convey the author's intended meaning.Another challenge of full-text translation is maintaining the author's unique voice and style. Each writer has a distinct way of expressing themselves, and a good translator must be able to replicate this voice in the translated text. This requires a deep understanding of the author's writing style, as well as the ability to adapt it to the conventions of the target language.Additionally, translators must be mindful of the cultural and historical context of the original work. English literature is deeply rooted in the history and traditions of the English-speaking world, and translators must be aware of these influences in orderto accurately convey the author's intended message. This requires thorough research and a nuanced understanding of the social, political, and economic factors that shaped the work.Skills and Knowledge RequiredTo successfully translate a full-length English text, translators must possess a wide range of skills and knowledge. First and foremost, translators must be fluent in both the source language (English) and the target language. This includes a strong grasp of grammar, syntax, and vocabulary in both languages, as well as an understanding of the cultural and historical context of the works being translated.Translators must also have a keen eye for detail and a meticulous approach to their work. Every word, sentence, and paragraph must be carefully considered and translated with precision in order to accurately convey the meaning of the original text. This requires strong analytical skills and a deep understanding of the nuances and complexities of language.Furthermore, translators must possess strong writing skills in order to craft a compelling and engaging translation. Translating a full-length English text is not simply a matter of substituting one word for another; it requires creativity, imagination, and a deep appreciation for the beauty of language. Translators mustbe able to capture the rhythm, cadence, and tone of the original work in their translation, while also adapting it to the conventions of the target language.ConclusionIn conclusion, translating a full-length English text is a complex and challenging task that requires a high level of skill, knowledge, and creativity. Translators must possess a deep understanding of both the source and target languages, as well as the cultural and historical context of the work being translated. Through their careful and meticulous work, translators play a crucial role in making English literature accessible to a global audience, bridging the gap between languages and cultures. By preserving the beauty and complexity of the original text in their translations, translators enrich our understanding of literature and bring the works of English authors to readers around the world.。
经典英文段落翻译__英译汉15篇
The famous Italian traveler Marco Pole was so impressed by the beauty of Hangzhou that he described it as “the mist fascinating city in the world where one feels that one is in paradise.” In China, there has been a century-old popular saying praising the city: In Heaven there is Paradise; on Earth there are Suzhou and Hangzhou.” Hangzhou’s fame lies mainly in its picturesque West Lake. As it is beautiful all the year round, the West Lake was compared by Su Dongpo, a celebrated poet of the Song Dynasty, to a beauty “who is always charming in either light or heavy makeup.” In Hangzhou, you will not only find the lake a perfect delight to the eye but also find it a joy to stroll along the busy streets, taste famous Hangzhou dishes and buy some special local products.2.在设备制造期间，雇主的代表有权对根据合同提供的全部工程设备的材料和工艺进行检查、研究和检验，同时检查其制造进度。
材料的英文怎么翻译
材料的英文怎么翻译很多都知道材料的英文是material，其实除了material，材料的英文还有其他翻译。
下面是店铺为你整理的材料的英文，希望大家喜欢!材料的英文material;data;makings;stuff datummaterial的常见用法n.材料，原料; 素材; 布，织物; 适当人选adj.物质的; 肉体的; 重要的，决定性的; 辩证的，推论的1. The material consisted only of already published, unclassified information.这份材料里只有一些已公开的、非保密性质的信息。
2. This will give your promotional material individuality and style.这会让你的促销品显得个性十足、格调高雅。
3. In its untreated state the carbon fibre material is rather like cloth.原始的碳纤维材料很像布料。
4. His last book, "Needful Things", was a retread of tired material.他的上一本书《必需品》尽在重复些老掉牙的内容。
5. She enjoys the material comforts married life has brought her.她喜欢婚姻生活带给她的物质享受。
6. Dr Ryan travelled the world gathering material for his book.瑞安博士周游世界为他的书搜集资料。
7. They contend that the company failed to disclose material information.他们坚持认为该公司并未透露实质性的信息。
九年级英语人教版听力材料翻译
九年级英语人教版听力材料翻译unit 1: how do you study for a test?单元1:你是如何为考试而学习?section a, 1b节,1 bboy 1: hey, gang. there's a big test on tuesday. i really need some help. can you tell me how you study for a big test?男孩1:嘿,伙计们。
有一个重要的考试在周二。
我真的需要一些帮助。
你能告诉我你如何研究一个大测试吗?voices: sure! yes. sure we will.声音:当然!是的。
我们肯定会的。
boy 1: you did really well on the last english test, didn't you, mei?男孩1:你做的很好最后英语考试,没有你,美吗?mei: yeah, i did ok.梅:是的,我做的很好。
boy 1: well, how did you study?男孩1:嗯,你怎么学习?mei: by making flashcards.玫:通过抽认卡。
boy 1: maybe i'll try that. how did you study, pierre?男孩1:也许我会试试。
你怎么学习,皮埃尔?pierre: by asking the teacher for help. she was really happy i asked.皮埃尔:通过问老师寻求帮助。
她很高兴我问。
boy 1: that's interesting. how do you study, antonio?男孩1:这很有趣。
你怎么学习,安东尼奥?antonio: i like to study by listening to tapes. but sometimes my mother thinks i'm listening to music. and then she gets mad.安东尼奥:我喜欢通过听磁带来学习。
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债权人（商业银行）视角的企业经营业绩评价体系设计框架———基于工业工程理论严化川(东南大学,江苏南京210000，中信银行南京分行，江苏南京210000)摘要：每个企业都是一个复杂的、有生命力和连续变化的“社会—技术”系统。
系统本身与周围环境有着物质和能量的交换。
在公司进行财务活动的过程当中，最为典型的“物质和能量”交换便是现金的交换。
现金的流动带动了公司相关的供应链和价值链的正常运转。
公司的筹资、投资和股利分配三大理财活动构成企业现金交换的完整过程。
作为企业融资的主要提供者的商业银行，面对为数众多的数额巨大的资金需求者，深刻感到单纯以企业个体信誉或对企业状况的主观判断和经验估测作为贷款的依据，必然身陷泥潭，血本无归。
因此债权人（商业银行）必须对企业经营业绩进行自主的评价。
本文基于工业工程理论，对债权人（商业银行）视角的企业经营业绩评价体系设计框架进行浅析，以期基于此框架所设计的企业经营业绩评价体系能够帮助债权人实现维护自身利益的目标。
关键词：中图分类号：F832 文献标识码：A 文章编号：1008-4428（2009）08-71-03企业业绩的测试、评价与改进，是组织系统管理的重要组成部分。
作为企业融资的主要提供者的商业银行，面对为数众多的数额巨大的资金需求者，深刻感到单纯以企业个体信誉或对企业状况的主观判断和经验估测作为贷款的依据，必然身陷泥潭，血本无归。
因此债权人（商业银行）必须对企业经营业绩进行自主的评价，并且作为企业业绩的评价主体，必须基于自己的视角构建企业经营业绩评价体系，以满足自身对企业经营业绩评价的需求。
基于债权人视角的企业经营业绩评价体系的框架结构应当由评价理念、评价程序、评价方法和评价指标共同构成，它是商业银行以防范信用风险和操作风险为目标的内控制度的重要环节。
一、确立正确的评价理念管理首先是一种理念，管理的实践是一项系统工程，管理是在一定的理念指导下为了实现现实目标的系统工程。
评价理念是指导企业经营业绩评价的基本原则，是整个评价体系运行的前提。
根据工业工程的基本原理，我们应当确立系统变异的观点，从全局\ 整体系统思考的观点，以及价值定向的观点。
（一）系统或过程/流程变异的观点分析和掌握系统或过程/流程变异的观点是工业工程建立有效的测量系统的重要出发点。
设计企业经营业绩评价体系，需要考虑组织背景对企业经营业绩评价的影响。
这里所说的组织背景是指企业的生产经营活动所面临的外部环境和内部环境，包括外部环境、技术、组织战略、组织结构、规模、文化等变量。
工业工程理论提出：企业是一个复杂的，有生命，连续变化，“今天和昨天不一样”的大系统，具有时变的动态特征。
近些年来，经济全球化使企业变得更加复杂化和动态化，企业面对市场变化、竞争规则、经济、市场和资源条件都同已有的经验极不同，企业面临着日益增大的商务风险，并且这种风险还处在不断变化当中。
因而在设计企业业绩评价体系时，我们必须按照工业工程所指出的那样，利用数据统计方法和量化分析掌握系统或过程/流程的变异，了解变异的本质，并对之实施管理控制。
鉴于了解工作性能/业绩方面统计思考起着更加关键的作用，我们应当按照以下要点进行统计思考：1、所有的工作都是相互关联的过程或流程的一部分。
2、变化（变异或变差）总是存在于每个过程/流程中。
3、85%以上的问题是过程流程变化造成的。
4、过程决策必须建立在合适的过程数据基础上。
（二）从全局/整体进行系统思考的观点工业工程遵循系统论与系统工程与分析的观点，处理任何问题都必须从全局/整体、全过程、全寿命的角度进行调查、测试、研究、分析、评价与决策，按全潜力发挥为准绳，匹配、整合、系统地集成规划、实施与测评。
从全局/整体进行系统思考的观点，就是指设计企业经营业绩评价体系时，不仅需要注意系统要素的完整性，而且要注意系统要素之间的关联性。
一切事物都是相互关联、相互依赖的，系统是一个整体，有一定的运行环境和一定的寿命期。
工业工程理论指出：系统是由相互关联的功能实体组成的，构成系统的组元是相互关联与相互作用的，形成协同机制支配下的自组织整体。
基于债权人视角的企业业绩评价体系包括评价理念，评价程序方法和评价指标等基本要素，如果系统要素不完整，缺少任何一个基本要素都可能影响评价系统实施的效果和效率，如果要素之间不协调，甚至矛盾，那么也会限制业绩评价系统作用的有效发挥。
因此，我们必须按照工业工程的观点，在组织业绩测量系统的设计与运行时抓住系统的改进和优化，使组织系统整体达到更好的业绩。
（三）价值定向的观点工程活动是价值定向的，在工程活动中的人———物关系主要是价值关系。
评价工程活动的标准是价值标准。
一个系统是有‘目的’的。
公司治理的利益相关者理论告诉我们，经济价值是由这样一些人创造的，这些人自愿聚集在一起，通过合作来改善各自的现状。
债权人作为利益相关者，首先应当是具有自我利益保护动机的现实社会主体，其不仅应与企业之间存在着直接的利益关系，而且应具有自我利益保护的愿望和诉求。
商业银行基于债权人视角的企业经营业绩评价体系理所当然地应当以实现债权人的价值目的为标尺。
我们在建立企业经营业绩评价体系时，无论是评价指标的选择还是评价方法的确定，都要从债权人的利益角度出发去设计，以衡量债权人价值实现为导向。
工业工程关于企业的目的不再只是“为老板赚钱”，而是“使受益者完全满意”（TSS，Total Stakenolder Satisfaction）。
为了达到TSS，企业的目标是“将来同现在一样赚钱”，以净利润、投资回报率、现金流三个指标度量企业业绩，用产销量、库存和运行费用测度企业的运作，以“产销量最大化，库存与运行费用最小化”作为优化企业运作的目标判据的论述，已经让我们找到了企业目标与债权人利益的契合点。
构建符合债权人利益和需求的企业业绩评价体系，并且通过这种评价影响企业的业绩结果。
从而充分利用自己的资源优势以及企业的“资源依赖”。
根据一个组织依赖收益相关者的程度取决于特殊资源对组织的重要性，以及掌握资源的人对资源的垄断程度，乃至这些人对资源的分配的决定权的原理，促使企业组织对债权人利益给予更多的关注和重视。
促进企业管理真正“使受益者完全满意”。
从而达到保障债权人利益的目标。
二、设计科学的评价程序和方法商业银行对企业经营业绩评价方法在实施时通常都是以企业对外提供的财务报告为主要的信息来源进行财务分析。
究竟应当怎样进行财务分析，在财务分析中又应该怎样注意什么问题，工业工程关于组织系统业绩/性能的测定的有关论述给我们指明了一条科学的路径。
工业工程理论指出：一个组织的管理系统可以由三个要素组成，即：谁进行管理，管理什么，和如何实现管理。
循着这条路径，我们可以按照以下程序和方法对企业经营业绩进行分析。
（一）系统了解企业的会计政策工业工程理论精辟地指出：“业绩测定与会计方法相关”。
企业会计方法是由企业的会计政策决定的。
所谓会计政策，是指企业进行会计核算和编制会计报表时所采用的具体原则、方法和程序。
进一步说，企业的会计政策，是指企业对会计原则以及报告的原则和程序的决策。
会计准则的实施，企业经理人员有了相当大的选择会计程序的权力。
在实际生活中，由于利益驱动甚至个人偏好等原因，这种权力甚至存在滥用的可能，因而使得对于企业会计政策及其变更的了解更加成为必要。
会计变动与企业风险的变化密切相关。
不同的会计人员从相同的事实中得到并提供不同的会计数据，其理由是会计人员可自由地在一套会计程序中作出选择，并且不得不进行主观估计（如折旧）。
由此可见，进行财务分析的前提就是系统地了解企业的会计政策，构成这些会计政策的会计程序和方法，以及会计程序的差异、会计程序的变动以及会计政策变更的理由，并且密切注意有关会计程序的使用和它对收益的影响。
（二）努力跟踪企业的会计循环，为财务分析提供真实的依据当我们了解了企业采用的全部重大会计政策，以及企业会计处理方法的变更情况、变更原因及其对财务状况和经营成果的影响之后，为要正确地进行财务分析，我们还必须努力跟踪企业的会计循环。
会计信息的产生过程是一个输入———输出系统。
会计信息生产过程可以看成将输入（I）、转换/变换（T）成输出（O）的系统。
其输入包括原始资料数据，输出包括会计报表及其相关信息，变换可以通过会计核算来实现。
这一过程用会计术语来表达就是“会计循环”。
会计循环是指企业在每一会计期间由分析经济业务、编制会计凭证开始、经过记帐、试算、调整、结算至决算报表的全部会计过程。
我们只有跟踪企业的会计循环，对于跟踪检查中发现的数据失真，不论是无意间的技术性错误，抑或是精心筹划的编造，都应予以调整，以使提供进行财务分析的会计数据达到计算上正确合理，含义上科学规范这种完全意义上的真实。
跟踪检查的主要目标应当归结到企业的财务状况特别是资金状况上。
财务状况是经营状况的综合反映，资金状况是财务状况的直接反映。
可对企业生产经营中的资金、成本、盈利这几个方面总括起来进行统一评价，现金流转所体现的企业的变现能力与偿债能力，是企业流动性强弱的的基本构成要素。
企业的流动性依赖于符合要求的现金流转。
没有流动性的企业是没有活力的、甚至要倒闭的企业。
基于上述理解基础上经过跟踪与检查的会计信息才是进行财务分析有用的信息。
需要指出的是，上述跟踪和检查，当然常常可以通过社会审计来进行。
但是，如果仅仅依存于企业公布的财务报表，仅仅将分析的范围局限在外部，那我们分析的结果将在很大程度上受公布报表所包含的资料的数量和质量的制约，分析的结果将完全取决于报表的可靠性，而这样做的结果，已经为许多事实证明往往是很不可靠的。
因此按照银行信用风险的管理包括的贷款风险管理，审贷分离，贷后管理，贷款稽核等相关的要求，深入实际进行调查就显得十分必要了。
（三）在联系中研究财务指标工业工程理论指出：构成系统的组元是相互关联与相互作用的，形成协同机制支配下的自组织整体。
企业的经营活动是相互联系错综复杂的，各评价指标之间存在着逻辑关系、因果关系与行为关系等，必须在联系中研究财务指标，把各种财务指标有机地联系起来，科学地进行财务分析。
事实表明，在财务分析中，任何一项财务比率都不足以判断企业的财务状况和经营成果。
只有分析了一组比率，才能作出合理的判断。
而对一个企业财务状况和经营成果的综合评价，则更需要从多重角度进行。
同时，在会计核算中，即使企业已经力求会计核算的准确性，但是由于有些经济业务本身就具有不确定性，因而需要根据经验判断作出估计，这就使得会计报表提供的信息常常具有近似的性质。
因此对于企业经营业绩与财务状况的认识，还需要在生动活泼的经济实践中寻找答案。
工业工程理论提出：当代不断爆出的公司丑闻都和测量业绩的数据相关，所以必须保证测量业绩的可靠性。
测量系统与数据的清晰度（能见度）已经成为增强辨识的测量系统的关键组元。