referrible meaning in English

可归究于

At last , some referrible and valuable conclusions are drawn
最后得到了一些有参考价值的结论。
Then , the dissertation researches how to operate receivables securitization in china , including some aspects as follows : how to realize ture sale and away from bankruptcy of receivables , how to price receivables , obstacles in the course of credit enhancing and evaluation , giving some effective measures to solve these obstacles , putting forward accounting principle , analysing tax problems and giving material measures keeping away risks which are faced in receivables securitization , etc . finally , this dissertation studies one case , and gives referrible model for practising receivables securitization in our country
其次，本文对实施应收账款证券化进行了实务研究，主要包括：应收账款的真实出售和破产隔离的实现以及如何对应收账款进行估价、在我国进行信用增级和信用评级的障碍以及解决措施、提出了对应收账款证券化进行会计处理的确认和计量原则、分析了交易的税务处理问题、对应收账款证券化交易进行了风险分析并提出了具体的风险防范措施等。