无论在财务困境前1年还是前2年，现金流量类变量在会计比率的基础上均具有显著的增量信息含量。
Cash flow variables provide significant incremental information content based on accrued model both 1 and 2 year in advance of financial distress.
大多数的会计统计模型是以财务比率的正态分布为假设前提。
The most of accounting empirical statistical models is based on normal distribution assumption of financial ratios.
净现金流量与利润、股利等基础会计指标相比后得到的比率指标，更能全面、精确地反映所有的价值因素。
Compared with the other indexes such as share profit calculated based on accounting, it can reflect all the factors of value completely and accurately.
借助各种财务比率指标可识别公司会计信息的真伪。
With the help of all kinds of financial rates, we can tell the genuine accounting information the from sham accounting information.
用来反映公司控制其可变成本的能力，指会计帐期内当期营运利润占当期销售总额的比率，通常以百分比表示。
The ratio which is used to indicate a company's ability to control its variable costs refers to the ratio of operating profit to turnover in a given accounting period. It is expressed as a percentage.
每周一他们都会计算出一个比率，即内线人士在之前一周当中卖出自己企业的股票数量与买进数量的比率。
Each week, Vickers calculates a ratio of the number of shares that insiders have sold over the previous week to the number that they have purchased.
每周一他们都会计算出一个比率，即内线人士在之前一周当中卖出自己企业的股票数量与买进数量的比率。
Each week, Vickers calculates a ratio of the number of shares that insiders have sold over the previous week to the number that they have purchased.
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