2017年财务管理专业外文翻译—波兰企业实践中的财务流动性与盈利能力管理

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1、字数：英文 2735 单词， 14502 字符；中文 4163 汉字 出处： Katarzyna Goldmann.Financial Liquidity and Profitability Management in Practice of Polish BusinessJ.Financial Environment and Business Development.2017:103-112 外文文献 Financial Liquidity and Profitability Management in Practice of Polish Business Abstract From th

2、e point of view of companies survival strategies, in the short term, financial liquidity plays a more important role than profitability does. In the case when the company is not profitable in the short term but is characterized by good financial liquidity, it has the potential for further developmen

3、t and for improving its performance. However, in a long-term perspective, profitability is more important because its lack in the long term will result in lacking financial liquidity. Therefore, an important element of company management is making a systematic analysis of financial liquidity and pro

4、fitability, both on the basis of financial statements and on data derived from its accounts. The objective of the article is to present Polish companies approach to managing financial liquidity and profitability. The article presents the results of a survey made on the issue. Based on the survey, th

5、e extent of the use in making management decisions of the following was determined: liquidity ratios, working capital and the demand for working capital, analysis of the cash flow statement, and indicators of profitability. The researched entities indicated the extent of usefulness of managing recei

6、vables, liabilities, inventory, and cash in financial liquidity and profitability management. Keywords: Financial liquidity management; Financial liquidity; Financial liquidity analysis; Profitability management; Profitability; Profitability analysis 1.Introduction According to the theory of the market economy, running a business is profit oriented, and the basic measure of the extent of its realization is profitability. Providing financial liquidity is equally important to gaining