A Probe Into the issue of Fair Value measurement of China Life Insurance Company Limited
According to the considerable fluctuation trait in the value of financial assets, the profit and loss from Fair Value Changes and investment yield should be adjusted correspondingly to ensure the comparability of operating profits and related financial indicators.Finally,taking example for China Life Insurance Annual in 2008,I have made a concrete analysis of the status quo on appliance of Fair Value in this company and proposed my own advices.这段文章如果没有猜错的话应该是LZ的论文摘要,1,2楼上翻译漏洞百出,不排出机器翻译的嫌疑,我在这里指出一下,1.标题突出探究,因此应说明其主体2.第一句名词短语可单独列出但一般表示补充,这里需要强调的是其原因用according结构比较恰当3,改变其位置不应用change,change表示质的转变,这里用adjust较为恰当4,调整的目的是为了保证其可比性,这里应该突出逻辑关系(以查阅相关经济学资料)5,第二句着重强调调整,所以应适当用被动语态以凸显作者意图.6annal就是指的年报,无需加上report,7楼上翻译中最后一句缺少主语 PS:祝楼主好运!
Title: China Life Insurance Co. priced the issue of fair value
Fluctuations in the value of financial assets, the larger properties, it should change the "fair value changes in profit and loss" and "investment income" in the income statement, and ensure that operating profits and related financial indicators comparable. Finally, China Life Insurance 2008 Annual Report as an example, a detailed analysis of the fair value of the company's use of the status quo and their own thinking.
Fluctuations in the value of financial assets, the larger properties, it should change the "fair value changes in profit and loss" and "investment income" in the income statement, and ensure that operating profits and related financial indicators comparable. Finally, China Life Insurance 2008 Annual Report as an example, a detailed analysis of the fair value of the company's use of the status quo and their own thinking
看来真的很重要,就帮你翻译了。呵呵
绝无机翻:
According to the influctuation of financial assets, we should change the positions of "Profit and Loss from Fair Value Changes" and "investment profit" in the revenue list to ensure the revenue and other financial indicators can be compared properly. Finally, base on the 2008 annual report of China Life Insurance, it fully analyzed and thought about the "Fair Value"'s position in its whole company running system.