英语翻译寻找百度知道中的翻译高手!超高分求跪求翻译一段英文!谢绝软件翻译的,本人用软件翻译过原文如下：是关于“物业管理”

英语翻译
寻找百度知道中的翻译高手!
超高分求跪求翻译一段英文!
谢绝软件翻译的,本人用软件翻译过
原文如下：是关于“物业管理”的,尽力的追加100分!
An Australian model for corporations with underused real estate resources.
The management of public and private corporate real estate has become the focus of attention of academics and property practitioners in recent years because of the realization that corporations have huge underused real estate resources.Corporate real estate is defined as the land and buildings owned by companies that are not primarily in the real estate business.
Many serious studies of corporate real estate assets have demonstrated that real estate represents a vast under-managed portion of corporate assets.(n1) A 1989 British survey of 800 corporations concluded that real estate represented about 30% of corporate assets(n2.) A 1991 examination of the top 500 Australian corporations indicated that 15% of their total assets are represented by land and buildings(n3.) Presumably,U.S.corporations fall within this range,and real estate comprises a significant portion of their assets as well.
Yet,the management of corporate real estate has been largely ignored by senior management.More top managers are now realizing,however,that property is a resource that can be leveraged,sold,leased,developed,or otherwise tapped for financing to improve corporate balance sheets and generate profit.
STATING THE PROBLEM
This article follows an earlier study that classified corporate real estate into six sub-types:buildings,construction in progress,land,leases,natural resources,and other.(n4) On corporate balance sheets,the categories are accounted for as follows:
* Buildings.The cost of buildings included in a company's property,plant,and equipment account.
* Construction in progress.The capitalized amount of plant and equipment,and construction that has not been completed.
* Land.The cost of land used in the production of revenue.
* Leases.The capitalized value of leases and leasehold improvements included in property,plant,and equipment.
* Natural resources.The cost of irreplaceable natural resources including mining properties,oil fields and timber lands.
* Other.Additional components of property,plant,and equipment that cannot be placed in any of the foregoing categories.
Most corporations list real estate holdings in the property,plant,and equipment part of the asset section of corporate balance sheets.They are accounted for at their historical acquisition and financing costs,a valuation that is not a true reflection of their current value.
A number of observers (n5) have indicated that various strategies can convert corporate real estate into sources of cash:the sale of excess real estate; sale and leaseback; or sale and repurchase of equally satisfactory but cheaper real estate.Not only can these activities become sources of cash flow and earnings,they can influence profits,stock prices,price earnings ratios,and dividend payouts.
Other observers assert that when most financial analysts estimate a company's earnings,they do not consider the operating or financing options inherent in its real estate,mainly because they do not have access to the necessary information.(n6)
THE AVAILABLE STRATEGIES
Companies may choose among many strategies in their decisions about corporate real estate.This article considers three of these:
* Disposition;
* Leasing; and
* Funding (financing).
Disposition

澳大利亚管理模式下,公司未充分利用房地产资源.近年来,由于认识到公司有巨大的未充分利用的房地产资源,公家与私人的房地产公司的管理成为了学者和物产从业者关注的焦点.公司房地产被认为土地和建筑物由不是主要在房地产事务从业的公司所拥有.许多关于房地产公司的认真研究显示出：房地产在管理下表现出一个巨大的资产部分.一、1989年对英国800家公司测量认为资产部分占到了30%.二、1991年对澳大利亚前500强公司检测表明主要资产的15%是土地和建筑物.三、据推测,美国公司属于这个范围,并且房地产在他们的资产中包括一个重大部分.然而,公司房地产的管理大多被高层管理忽略了.现在更多的最高管理者认识到了,然而,物产是一种起杠杆作用、出售、租赁和发展的资源,相反地改善公司的资产负债情况达到创利.陈述问题：接下来这篇关于更早的研究文章把房地产公司分为六个子类:建筑、在建建筑,土地,租约,自然资源,其他.在公司资产决算表中,细分如下:* 建筑.建筑的费用包括公司的物产、工厂和设备的帐户.* 在建建筑.相当数量的工厂、设备和未完工建筑的现价资金额计算.* 土地.土地的费用被使用在收支的产生上.* 租赁.租赁和租赁物改良的现价计算包括在物产、工厂和设备.* 自然资源.不可替代自然资源的费用包括采矿物产、油田和木材的土地价值.* 其他.物产、工厂、设备和前面说过的不可替代类别的附加零部件.大多数公司在公司资产决算表里列出并限定了资产部分中的物产、工厂和设备零件.他们给他们的历史采购和财务费用做帐时,不是现价的真实反映.