外部使用者 meaning in English
external users
Examples
- The objective is not only to provide decision - making related information for the external information users such as investors and creditors , but also to distribute the resource better
会计的目标不仅在于为投资者、债权人等企业外部使用者提供决策有用信息，还可以起到优化资源配置作用，因此，会计信息质量备受关注。 - This part makes a detailed introduction to the analytical methods adopted and related theories used in this paper , makes thorough analyses on " debt paying ability " and " profitability " , which are the most concerned issues of financial report , and then points out the limitations of traditional analytical index mark and puts forward improvement methods
详细介绍本文所采用的分析方法及其相关理论。对财务报表的外部使用者最关心的两部分“偿债能力”和“盈利能力”作出进一步的分析，指出传统分析指标的局限性并提出相应的改善方法。 - This paper , from a financial report outside user " s point of view , based on the theories and research methods of company " s financial management and financial report analysis , by means of analysis on financial report and annual report made public by a listed company - shenzhen zhongxing communication corp , limited . elaborates the company " s financial position and operational performance , points out problems in operation and management , provides suggestions for decision - makers " reference , and evaluates its positive reference effect on investment value in stock market . this paper comprises four parts : part 1 : introduction
本文从一个财务报表外部使用者的角度，以公司财务管理和财务报表分析的有关理论和研究方法为依据，通过对上市公司深圳中兴通讯股份有限公司对外公布的财务报表和年度报告的分析，阐述该公司的财务状况和经营业绩；试指出该公司在经营、管理方面存在的一些问题，并提出相应的建议，供管理者决策参考；同时也希望对评估该公司在证券市场上的投资价值起到有益的参考作用。