企業(yè)并購(gòu)財(cái)務(wù)報(bào)表分析外文翻譯

原文題目：Enterprise merger and acquisition analysis of financial statements    

文獻(xiàn)出處：《The modern enterprise financial  management》「美」James C.Van Horne.

外文原文

Enterprise merger and acquisition analysis of financial statements

    Corporate mergers and acquisitions have become a major form of capital operation. Enterprise use of this mode of operation to achieve the capital cost of the external expansion of production and capital concentration to obtain synergies, enhancing competitiveness, spread business plays a very important role. M & A process involves a lot of financial problems and solve financial problems is the key to successful mergers and acquisitions. Therefore, it appears in merger analysis of the financial problems to improve the efficiency of M & Finance has an important practical significance.

外文譯文

企業(yè)并購(gòu)財(cái)務(wù)報(bào)表分析

企業(yè)并購(gòu)已成為企業(yè)資本運(yùn)營(yíng)的一種主要形式。企業(yè)運(yùn)用這種資本經(jīng)營(yíng)方式實(shí)現(xiàn)對(duì)外部的低成本擴(kuò)張，將生產(chǎn)和資本集中，獲取協(xié)同效應(yīng)，對(duì)提高競(jìng)爭(zhēng)能力、分散經(jīng)營(yíng)風(fēng)險(xiǎn)起到了很重要的作用。企業(yè)并購(gòu)過程中涉及許多財(cái)務(wù)問題，而財(cái)務(wù)問題的解決是企業(yè)并購(gòu)成功的關(guān)鍵。因此，對(duì)在并購(gòu)中出現(xiàn)的財(cái)務(wù)問題進(jìn)行分析研究來提高并購(gòu)財(cái)務(wù)效率就有著重要的現(xiàn)實(shí)意義。