...保留意见 Qualified opinion 量化财务影响 Quantification of the financial impacts 合理保证（针对审计业务和质量控制） Reasonable assurance (in the context of audit engagements, and in quality control) ..
Secondly, this paper analyzes the operationalcharacteristicsofshippingindustry, and finds outquantitativerisks that affect shipping industry's cash flowcycle.