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| 21. | The accountant can compare the actual operating result with the planned performance established in the budget, analyze the deviation between them, and report the deviation and corresponding analytical conclusions to the related management level. |
| 会计人员可以将实际的经营结果与预算中计划的经营业绩相比较,分析两者之间的差异,并将差异和相应的分析结论以报告形式呈交给组织的管理层。 |
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| 22. | And the share of main business in total profit and its stability will have an impact on the stability of operating performance of a company and thus on its subsequent development. |
| 主营业务利润占公司总利润的比重的高低及其稳定性还将影响公司经营业绩的稳定性，从而也影响公司的后续发展。 |
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| 23. | Plan is formulated mainly to describe the established carefully studied actions for the future and provide the measure though which the actual performance can be evaluated. |
| 而计划则主要用于对那些针对未来的经过仔细研究而制不定期的行为的描述,以及对实际经营业绩评估措施说明。 |
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| 24. | Concretely speaking, a budget director collects the preliminary budget estimates and transmits them to the proper authority for review and revision, and is expected to keep all executives informed about budget performance. |
| 除此之外,预算主管还被期望承担使组织内的各级管理者了解经营业绩情况的责任。 |
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| 25. | Using the method of factor analysis,the thesis selects 17 open end funds and analyzes their management achievement which had been achieved before June 30th,2003 to give a objective evaluation。 |
| 本文选取了17家开放式基金,采用了因子分析的方法对这些开放式基金截至2003年6月30日的经营业绩进行了分析,给出了一个客观的评价。 |
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| 26. | An annual meeting of shareholders required by law where directors inform shareholders of company performance and future prospects. Shareholders vote on board elections and significant company issues. |
| 年度股东大会是法律要求召开的会议，公司董事在大会上向股东通报公司的经营业绩或未来前景。股东就董事会选举和重大的公司决策进行投票。 |
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| 27. | This paper also based upon the comprehensive evaluation index system constricted, employs entropy method to do a comprehensive evaluation of operational results of 10 white spirit listed companies and come to a actual conclusion. |
| 同时根据所构建的综合评价指标体系,将熵权法应用于10家白酒类上市公司经营业绩的综合评价,得到了与实际相一致的结论。 |
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| 28. | In 1992, due to the rise in importance of key accounts, it re-assigned the emerging convenience stores, fresh marts and hypermarkets under the supervision of the key account division. Since then sales have been increasing gradually. |
| 1992年为因应特贩市场的兴起，特别将新兴的便利商店、生鲜超市及量贩店等特贩市场由特贩部负责，经过这几年的经营业绩也呈现逐年成长。 |
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| 29. | Using this method to evaluate the coalmine listed company performance may get competition advantage, and enable different people make decision based on these results. ? |
| 用因子分析法来评价煤炭上市公司的经营业绩,可以得出不同公司的相对竞争优势所在,不同的利益相关者可以此为参考进行决策。 |
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| 30. | Third, at the end of each budget period or more frequently, comparisons of actual performance with budget allowance are made (in the form of control reports) as a means of evaluati ng performance and fixing responsibility for deviations. |
| 第三,在每一个预算期间的期末,或者更加经常地,将各部门实际的经营业绩与其预算定额相比较(通常以控制报告的形式),进而进行业绩评价,以及针对实际与预算之间的差异来确定责任的归属。 |
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