企业资金管理外文翻译--英国小企业运营资金管理重点.docVIP

Ⅲ.外文翻译 外文翻译之一 The focus of working capital management in UK small firms（节选） Author：Carole Howorth，Paul Westhead Nationality：Nottingham NG8 1BB, UK Derivation: Management Accounting Research NO.14,2003, PP.94–111 Abstract Working capital management routines of a large random sample of small companies in the UK are examined. Considerable variability in the take-up of 11 working capital management routines was detected. Principal components analysis and cluster analysis confirm the identification of four distinct ‘types’ of companies with regard to patterns of working capital managemen