今天查看了一下这篇文献参考的英文论文，发现F的论文及F参考的论文原文与这篇中文不符，F参考的是COMPETITION AND CORPORATE TAX AVOIDANCE: EVIDENCE FROM CHINESE INDUSTRIAL FIRMS* Hongbin Cai and Qiao Liu，这篇原文如下：
To obtain a clean sample and to rule out outliers, we delete the following kinds of
observations from the original data set:
observations that have a negative value for one of the following variables:
(i) total assets minus liquid assets,
(ii) total assets minus total fixed assets,
(iii) total assets minus net value of fixed assets, or
(iv) accumulated depreciation minus current depreciation;
observations with extreme variable values (the values of key variables are either
larger than the 99.5 percentile or smaller than the 0.5 percentile).
可以看出第一条中文文献翻译错了，应该是流动资产大于总资产的应该被删除，也就是说原文只涉及到固定资产净值和固定资产合计，不应该翻译成总固定资产。另外，这篇中文文献引用F的论文，这篇论文明明是2011年的，偏偏写成2014年的，这篇中文文献刊登在C刊中的顶级刊物上，我也不想说什么了，呵呵
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