According to the defects of current cash-balance approach, some colleges and universities attempt to employ a new approach of card based balance instead of cash based balance.

针对当前现金结算存在的诸多弊端，已经有一些高校开始尝试采用POS刷卡结算代替现金结算的新型财务报销模式。

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At present the most important research approach is to calculate a series of rates according to the balance sheet and cash flow statement.

目前最重要的研究方法是根据资产负债表和现金流量表计算一系列比率来反映。

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