【中英雙語】287關于企業(yè)公司杜邦財務報表分析有關 的外文文獻翻譯成品：使用邏輯聚合的杜邦財務比率分析（中英文雙語對照）

1、此文檔是畢業(yè)設計外文翻譯成品（ 含英文原文+中文翻譯） ，無需調整復雜的格式！下載之后直接可用，方便快捷！本文價格不貴,也就幾十塊錢！一輩子也就一次的事！外文標題：DuPont Financial Ratio Analysis Using Logical Aggregation外文作者：A. Raki?evi?, P. Milo?evi?, B. Petrovi? and D.G. Radojevi?文獻出處:Soft Computi

2、ng Applications Proceedings of the 6th International Workshop Soft Computing Applications (SOFA 2018), Volume 2(如覺得年份太老，可改為近 2 年，畢竟很多畢業(yè)生都這樣做)英文 3253 單詞，20866 字符(字符就是印刷符)，中文 5300 漢字。 （如果字數(shù)多了，可自行刪減，大多數(shù)學校都是要求選取外文的一部分內容

3、進行翻譯的。 ）DuPont Financial Ratio Analysis Using Logical AggregationAbstract: This paper presents a logic-based method for DuPont financial analysis of company’s business performances. DuPont method is used to decompose Re

4、turn on equity (ROE), as a basic performance measure, into profit, turnover, and leverage component. Logical aggregation is used to aggregate these components in order to model possible patterns that correspond to busine

5、ss models. Interpolative Boolean algebra is employed to translate logical models of patterns into the corresponding mathematical models. The obtained mathematical models can be used to calculate the level of fulfillment

6、of the observed patterns. Further, we use pseudological aggregation to aggregate several desired patterns in order to create a criteria function used for investment decision making. The proposed approach is tested on the

7、 example of 18 companies from automotive industry.Keywords: Financial ratio, Dupont analysis, Logical aggregation ,Interpolative Boolean algebraThis paper is organized as follows. In the next section, a short overview o

8、f profitability analysis based on the DuPont method is given. Section 3 provides basic concepts of interpolative Boolean algebra and logical aggregation. In Sect. 4, we propose an IBA-based approach for profitability ana

9、lysis as an extension of the classical DuPont method. This model is applied to the problem of the profitability analysis of world major automobile manufacturers. The results are provided and discussed in details in Sect.

10、 5. In the final section, we give conclusions and guide- lines for the future work.2Financial AnalysisFinancial ratio analysis is used to evaluate relationships among financial statement items. These relationships help i

11、nvestors, creditors, and internal company manage- ment understand how well a company is performing. A financial ratio (accounting ratio) is a relative magnitude of two selected numerical values taken from an enter- prise

12、’s financial statements. Ratios are designed to reveal some important aspects of a company’s financial health. There are many ratios, most of them are standardized and divided into four main categories: profitability, ac

13、tivity (efficiency), liquidity, and leverage (debt) ratios. They can be used for comparisons between companies, between a company and its industry average, and to identify trends over time for a single company.DuPont ana

14、lysis, also known as the DuPont method or DuPont scheme, is a common form of financial ratio (statement) analysis that decomposes profitability ratios into its multiplicative components. This decomposition enables the an

15、alyst to perceive the sources of a firm’s superior/inferior return. The famous are DuPont decompositions of two profitability ratios: Return on assets and Return on equity ratios.Return on assets (ROA) is considered as a