盈利能力评价分析外文翻译.doc

译文（字数 3264）：

对现行盈利能力评价指标的分析

企业的盈利水平，是衡量企业经营业绩的重要指标；也是投资人正确决定其投资去向，判断企业能否保全其资本的依据；债权人也要通过盈利状况的分析以准确评价企业债务的偿还能力，控制信贷风险。所以不论是投资人、债权人还是企业经营管理人员，都日益重视企业盈利能力的分析。在盈利能力分析中，全面领悟分析的内容，正确掌握分析的方法至关重要。

一、盈利能力分析的内容

盈利能力，也称为获利能力，它是指企业获得利润的能力。盈利能力的分析应包括盈利水平及盈利的稳定、持久性两方面内容。企业盈利能力分析中，人们往往重视企业获得利润的多少，而忽视企业盈利的稳定性、持久性的分析。实际上，企业盈利能力的强弱不能仅以企业利润总额的高低水平来衡量。虽然利润总额可以揭示企业当期的盈利总规模或总水平，但是它不能表明这一利润总额是怎样形成的，也不能反映企业的盈利是否按照现在的水平维持或按照一定的速度增长下去既无法揭示这一盈利的内在本质。所以，对盈利能力的分析不仅要进行总量的分析，还要在此基础上进行盈利结构的分析，把握企业盈利的稳定性和持久性。后者在报表分析中更为重要。

外文原文（字符数 11083）：

外文出处 Zhou Xiaoyan.Evaluation of existing profitability analysis

[J].Market Modernization,2011,(1):155-156.

Evaluation of existing profitability analysis

  The level of corporate earnings is a measure of an important indicator of business performance; are also investors the right to determine their investment destination, judge whether an enterprise can preserve their capital basis; creditors have to go through the analysis of profitability in order to accurately evaluate corporate debt repayment capacity, controlling credit risk. So, whether investors, creditors, or business management personnel, are increasing emphasis on enterprise profitability analysis. In the profitability analysis, a comprehensive analysis of insight, the correct method of analysis is essential to master. 

First, profitability analysis of the contents 

  Profitability, also known as profitability, it refers to the ability of corporate profits. Profitability analysis should include the level of profitability and earnings stability, persistent two aspects. Profitability of the business analysis, people tend to attach importance to the amount of corporate profit, while ignoring the stability of corporate earnings, persistent analysis. In fact, the profitability of the business not only in the strength of corporate profits high and low levels of total measured. Although the total profit