求高人翻译，中翻英

Question

现金流量的管理是财务管理中一项基本而重要的内容，通过研究现金流量与企业经营绩效的关系，在理论发展和现实引导上都具有重要的意义。本文选取了242家在深圳证券交易所上市的中小企业板公司为研究对象，收集了其2007年度财务数据。以企业公布的每股经营性现金流量，主营收入现金含量，净利润现金含量为自变量，以采用主成分分析得出的绩效综合得分作为因变量，检验了我国上市公司现金流量与经营绩效之间的关系。研究表明，企业现金流量与企业经营绩效具有正相关关系。因此，必须要加强现金管理，保证现金流持续、健康、有序的周转，保障企业经营活动的正常运行，以提高经营活动获取现金的能力和债务偿还能力。同时，要制定合理的销售政策，提高销售获取现金的能力，在不损害企业的信誉的情况下，尽快加速现金的收款速度和延缓现金的付款

Answer 1

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Cash flow management is a basic financial management and the essential contents of the cash flow by studying the performance of the business relationship between the theoretical and practical guidance on the development are of great significance. 242 In this paper, selected at the Shenzhen Stock Exchange board of small and medium-sized companies as the research object, the collection of its 2007 financial data. Enterprise announced operating cash flow per share, cash income main content, net cash level of the independent variables to the use of principal component analysis of the performance of General score as the dependent variable, testing China's listed companies and operating cash flow performance relationship. Studies have shown that corporate cash flow and business operations with a positive correlation between achievement. Therefore, it is necessary to strengthen cash management, cash flow to ensure the continuous, healthy and orderly turnover, business activities to protect the normal operation in order to improve access to cash from operating activities and debt repayment capacity. At the same time, it is necessary to formulate a reasonable sales policies, improve the ability to obtain cash sales, and without prejudice to the reputation of the business case, as soon as possible to accelerate the pace of cash receipts and cash payments delayed

Answer 2

Cash flow management is a fundamental and financial management is an important content of the cash flow, through the study of the relationship between the business performance of enterprises, in the development of the theory and practical guide has important significance. This paper selects the 242 in shenzhen stock exchange listed smes board as the research object, collect the 2007 annual financial data. In enterprise management by cash flow, the main per net cash, cash income levels, with independent content by principal component analysis of comprehensive performance test scores as the dependent variable, the listed companies in cash flow and the relationship between operational performance. Studies show that cash flow and the business enterprise performance has positive correlation. Therefore, must strengthen the cash management, ensure cash flow continuous, healthy and orderly flow, ensure the normal operation of the business activities of enterprises, to improve the operating activities to obtain cash debt repayment ability and ability. At the same time, to formulate the reasonable sales policy and improve sales to obtain cash, without prejudice to the enterprise prestige, under the situation of the cash receipts speed as accelerating cash payments and delay.

Answer 3

Cash flow management is a fundamental and financial management is an important content of the cash flow, through the study of the relationship between the business performance of enterprises, in the development of the theory and practical guide has important significance. This paper selects the 242 in shenzhen stock exchange listed smes board as the research object, collect the 2007 annual financial data. In enterprise management by cash flow, the main per net cash, cash income levels, with independent content by principal component analysis of comprehensive performance test scores as the dependent variable, the listed companies in cash flow and the relationship between operational performance. Studies show that cash flow and the business enterprise performance has positive correlation. Therefore, must strengthen the cash management, ensure cash flow continuous, healthy and orderly flow, ensure the normal operation of the business activities of enterprises, to improve the operating activities to obtain cash debt repayment ability and ability. At the same time, to formulate the reasonable sales policy and improve sales to obtain cash, without prejudice to the enterprise prestige, under the situation of the cash receipts speed as accelerating cash payments and delay.。。。