Hitachi posts historic loss for Japan日立公告称历史性亏损In the Land of the Rising Sun, the fiscal year is setting in a sea of red.在旭日之国(指日本)，财政年度的报告全面飘红。Mount Fuji glows red in the sunset, much like the year-end results of Japanese manufacturers.富士山在夕阳中发出彤红的暖色，像极了日本制造业的年终绩效。Electronics makers Hitachi and NEC Corp., and carmaker Nissan all ended the year with a loss. Japan's largest electronics maker, Hitachi lost $8 billion in the fiscal year ending March 31, with consolidated revenues down 11 percent from last year. It was the largest loss ever recorded by a Japanese manufacturer, according to Shinko Research Institute.电子设备制造商日立和NEC（Nippon Electronic Company，日本电气电子公司）和日产汽车制造商都以亏损终结了这个财政年度。至2009年3月31日为止，日本最大的电子设备制造商日立在这个财政年度亏损额达到80亿美元，总收益比上个财政年度降低了11个百分点。根据新光综合研究所的数据，这是日本制造商历史上最大的亏损。NEC Corporation lost $3 billion in the past fiscal year, down nearly 11.5 percent from last year. Meanwhile, Nissan lost $2.3 billion for the year.NEC公司在上个财政年度亏损了30亿美元，比上一年下降了11.5个百分点，日产汽车亏损了23亿美元。Declines in the automobile, semiconductor and industrial equipment industries especially hurt Hitachi, as well as write-downs of securities due to the sharp declines in global stock exchanges. 汽车、半导体和工业器材产业的下景气，特别对日立构成了危害，由于全球股票交易市场的急剧下滑，有价证券账面价值缩水也是亏损的原因之一。Hitachi said it will cut unprofitable business lines, reduce staff and eliminate factories in Japan and overseas, but gave no specifics.日立方面称将会减少不赢利的业务种类，在日本和海外进行裁员和关闭工厂，但没有给出具体的细节。Japanese firms have been hit hard by the credit crisis, which has driven up the value of the yen -- driving up the export cost of products to markets like the US, where consumers are spending less on durable goods such as automobiles and electronic products. 日本公司一直受到信贷危机的打击，日元的价值被不断抬高——使得其产品出口的成本被加大，而日本的出口市场，例如美国，其消费者在耐用品（如汽车和电器）的花费上正在减少。来源： http://www.yeeyan.com/articles/view/67003/40819
2. 企业财务风险管理摘要 求翻译成英文！！！
With the modern enterprise management system of continuous development, financial management in the business management activity important position clearly highlighted, financial management is the core of enterprise management, the financial risk as a signal, can be fully integrated to reflect the operating condition. Therefore, financial risk management has already become the daily management of the business enterprise is a very important task.
Enterprise financial risk is an objective fact, exist in enterprise production and management of all aspects, the financial risk can comprehensively reflect the operation of enterprises, enterprises should strengthen financial management, conduct regular financial analysis, establish risk early warning system of enterprise financial risk, a reasonable forecast, and scientific financial decision making, through the risk avoidance and risk control method, in a certain extent, effective prevention of financial risks, the risk of enterprises because of the losses to a minimum, safeguard the interests of enterprises. This paper introduces the meaning of corporate financial risk and the causes, this paper establishes the warning system of enterprise financial risk importance, and discusses how to establish the effective risk management mechanism, perfect the management organization of the risk, to help enterprises to guard against financial risks.
3. 跪求一篇中小企业财务危机相关内容的 外文翻译 速度！！过几天就要交论文了！！谢谢大家啊啊啊啊
叶华在《中小企业财务风险评价与控制研究》中指出财务风险是企业丧失偿债能力的可能性和股东收益的不确定性, 它是由于企业资金困难, 采取不同的筹资方式而带来的风险。
1 the meaning of financial risk
Ye at "small and medium-sized financial risk assessment and control of research" that the financial risk is the possibility of corporate insolvency and shareholders, the proceeds of uncertainty, it is difficult because of enterprise funds, to adopt a different mode of financing brought about by risk.
Starting from the analysis of financial risk on its meaning, characteristics and types of content; at this based on the causes of the financial risk to conduct in-depth analysis and detailed research, analysis concludes that the financial risks arising from internal factors and external aspects; in turn, establish a risk awareness, the establishment of an effective risk prevention mechanism; set up and improve the financial management system to meet the financial management of environmental change; set up the financial risk early warning mechanism, strengthen the financial crisis management; improve the scientific level of financial decision-making to prevent due to poor decisions arising from the financial risk; through internal systems to prevent the establishment of binding mechanisms to control and guard against financial risk in five areas of financial risk prevention measures as well as self-insurance, diversification of risk control, risk transfer, risk averse, risk reducing the five techniques. Only controlled enterprises to guard against and defuse financial risks, in order to ensure that enterprises in the fierce competition in the market in an invincible position.
2.2 The causes of the financial risks
(A) external causes
1, the national policy changes brought about by the financing risk. Generally speaking, small and medium-sized production and operation because of instability. A country's economy or monetary policy changes, there may be small and medium-sized production and management, market conditions and financing forms have a certain impact. Beginning in 2007, our country has increased the intensity of macroeconomic regulation and control, the central bank to raise the fourth time the deposit reserve ratio, in particular, are ready to implement the difference between a direct deposit system to make small and medium-sized service-oriented small and medium-sized commercial banks to tighten credit, SMEs First of all, the capital supply disruption, the risk of inviting a lot of financing, SMEs also in urgent need of funds can not be forced to stop production or the scale of downsizing. 2, bank financing channels for non-financial risks caused by fluid. Corporate sources of funds are nothing more than its own funds and external financing in two ways. In various modes of financing, the bank credit is also an important source of funds, but banks in the country's financial policies as well as their own sound system is not under the influence of such circumstances, the general enthusiasm for SME lending is not high, their loans more difficult to increase the the enterprise's financial risk.
(B) internal factors one, blind expansion of investment scale. There is a considerable number of conditions are not ripe for the SMEs in the circumstances, only the experience of one-sided pursuit of companies to determine the expansion of the extension, ignore the company's content and core competitiveness, resulting in a major capital investment wasted. 2, the investment decision-making errors. For business, the correct selection of industries are the starting point for the survival and development strategy. However, some industrial enterprises in the selection process, the often overlooked "industry is a dynamic selection process" concept, should not a keen grasp of industry trends and direction of evolution. 3, improper selection of investment partners. Enterprises to make investment decisions, we must give full consideration to qualified partners, reputation, and should have to bear the corresponding risks. 4, less than honest. Lack of SME credit is a common situation. Therefore, small and medium-sized banks to provide loans or investments to small and medium-sized people had to step up investment on human resources in order to improve the quality of information collection and analysis. This respect has increased the investment bank or person lending and investment costs. On the other hand also give small and medium enterprises financing difficult. Ability to finance capital, to finance the number of funds, the financing of SMEs exist great uncertainties.