- 中译英，急！！在现今经济生活中，企业必然与其外部环境之间存在一定
- 在现今经济中，企业必然与其外部环境之间存在一定的债权、债务关系，短期偿债能力是一个企业维持其基本经营、发展的生存前提，从这个意义上说企业相关信息报表的使用者会从不同的着眼点，关注企业的短期偿债能力。在进行企业短期偿债能力分析时所运用的各项比率，如流动比率、速动比率、现金比率和现金流量比率等都存在着或多或少的局限性和不合理的方面。只有通过收集被分析企业影响生产经营的各种信息、运用三张表（即资产负债表、损益表、现金流量表）和一个附注（即会计报表附注）所揭示的数据，综合的考量各个比率的优劣和表外因素的影响，才
- 我的译文：
Under the current economic environment, there must be a relatnship of creditor's rights and debt between corporations and external surroundings. Short-term solvency is the existent precondition for corporations to maintain their basic operations and development, that is to say, the user of correlative information and report forms will pay attention to corporations' short-term solvency in many respects. There are more or less narrows and inconsequences in the ratios which shall be used during the analyzing process of corporations' short-term solvency, such as liquidity ratio, quick ratio, cash catio and cash flow ratio. Corporations' short-term solvency can be understood roundly only under the condition that all information is gathered which could effect manufactures and operations of the analyzing corporation, and the advantages, disadvantages and influences of outside factors are considered synthetically through three statements (balance sheet, income statement and cash flow statement) and an annotations (annotations of financial accounting reports). Only in this way can a correct and integrated financial analyzing conclusion be made for economic decision-making.