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For instance, accruals accounting, forecast, discounting and big bath are the important instruments of earnings management.
同时，随着金融市场的发展，不确定性的经济交易和会计事项也越来越多，对这些不确定经济交易和会计事项的正确判断也变得越来越困难。
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The transactions carried out or to be carried out in connection with the offer be and are hereby approved and the directors be and are hereby authorized to do whatsoever they may consider necessary or expedient to carry them into effect with such changes of a non-material nature as the directors may consider desirable in the best interests of the company as a whole.
句中使用在其它领域已不多见的文言词"之"，显示法律文书的庄重严谨，"兹"也是法律常用语，将其译成英语的法律习语" hereby "，符合法律文献的文体要求。2。兹批准为此提议而进行或将进行之事项，并授权董事会作出彼等认为实行该等事项所需或权宜之措施，包括作出董事会认为符合本公司整体利益之轻微修订。
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We therefore order that there be appointed in both cathedral and other conventual churches suitable men whom the bishops can have as coadjutors and cooperators not only in the office of preaching but also in hearing confessions and enjoining penances and in other matters which are conducive to the salvation of souls.
因此，我们为了有被任命在教堂和其他合适的男子conventual教会主教的人可以有作为coadjutors和合作者不仅在办公室里的说教，而且在听证会上供认，并责令penances事项及其他事项有利於拯救灵魂。
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Most financial information is subject to some risk of being less than a faithful representation of that which it pu is not due to bias, but rather to inherent difficulties either in identifying the transactions and other events to be measu applying measurement and presentation techniques that can convey messages that correspond with those transactions cases, the measurement of the financial effects of items could be so uncertain that enterprises generally would not financial statements; for example, although most enterprises generate goodwill internally over time, it is usually d measure that goodwill reliably.
大部分财务信息都可能遇到由于它不能完全忠实反映它所拟反映的情况而带来的风险。这并不是由于存有认所要计量的交易和其他事项，或在设计和运用能够传递与那些交易和事项相对应的信息的计量和反映技术上，在某些情况下，对项目财务影响的计量可能是那么地不确定，以致使企业在通常情况下对它们无法在财务报表虽然大多数企业随着时间的推移在内部都会产生商誉，但是要可靠地确认或计量这种商誉，通常是困难的。
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This kind of faultiness materialized on the incertitude problem in accounting which run through the whole reserve accounting.
针对会计中的不确定性，尤其是对所计提的准备事项没有引起足够的重视，本文就有关准备会计的相关事项做了初步研究。
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Article 2The term "event after the balance sheet date" refers to an event, either favorable or unfavorable, that occurs between the balance sheet date and the date when the financial statements are authorized for issuance.
第二条资产负债表日后事项，是指资产负债表日至财务报表批准报出日之间发生的有利或不利事项。
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The House of Representatives and the Senate have the power to make the rules of procedure governing the election and performance of duties of the President, Vice-Presidents, matters or activities which are within the powers and duties of each standing committee, performance and quorum of committees, sittings, submission and consideration of bills and organic law bills, submission of motions, consultation, debate, passing of a resolution, recording and disclosure of the passing of a resolution, interpellation, general debate, observation of the rules and orders and other relevant matters and the power to make the codes of ethics of members and committee members and other matters for the execution under this Constitution.
众议院和参议院的权力，使议事规则的选举和履行职责的总统，副总统，事项或活动范围内的权力和职责的每一个常设委员会，性能和法定人数委员会，开庭，提交并审议法案和组织法的法案，提出动议，协商，辩论，通过了一项决议，记录和披露通过了一项决议，质询，一般性辩论中，观察的规则和命令和其他有关事项的权力，使道德守则的成员和委员会成员和其他事项的执行根据本宪法。
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The mechanism has many advantages, such as speciality, efficiency, agility, secrecy. The second chapter discusses about the arbitrability of securities disputes. Depend on classing securities disputes and researching arbitrable affairs, we put forward some suggestion about the arbitrability legislation of securities disputes. What can arbitrate is the securities disputes among stoke exchanges, public companies, stockjobbers, fund manager, and so on. It is beyond arbitrate ability. That the invading disputes happens because of false statement, controlling market, inside trade by public company, stockjobbers, and so on.
第二章论述了证券争议可仲裁事项问题，在对证券争议归类划分与可仲裁事项理论研究的基础上，提出了证券争议可仲裁事项的立法建议，即发生在证券交易所、上市公司、证券公司之间有关证券的争议，基金发起人、基金管理公司、基金托管机构之间有关基金的争议，以及上述主体与会计事务所、律师事务所、资信评估机构等中介机构之间发生的有关证券的争议，均可提交仲裁，但因上市公司、证券公司等主体的虚假陈述、操纵市场、内幕交易引起的证券侵权纠纷，不适用仲裁。
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Article twenty-second petition in accordance with the Regulations and people directly to the people's governments at all levels other than letters and job agencies proposed by the executive petition matters, the executive authorities should be registered; to comply with this Ordinance, the provisions of the first paragraph of Article XIV and to belong to the organs statutory terms of reference of the petitions should be admissible, shall not prevaricating, perfunctory, delay; do not belong to the organs of the terms of reference of the petition, should inform people to have the right to petition the authorities.
It{YiH_}d1第二十二条信访人按照本条例规定直接向各级人民政府信访工作机构以外的行政机关提出的信访事项，有关行政机关应当予以登记；对符合本条例第十四条第一款规定并属于本机关法定职权范围的信访事项，应当受理，不得推诿、敷衍、拖延；对不属于本机关职权范围的信访事项，应当告知信访人向有权的机关提出。
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This authority is limited at this stage to presenting material and other matters and discussing such matters with you on my behalf and does not extend to finalising any agreement on such matters without further consultation with the undersigned.
这项权力是有限的在这一阶段提出的材料和其他事项，并讨论这些事项与你我的名义，并不延伸到最终达成任何协议就这些事项进一步协商，签署。
- 更多网络解释与事项相关的网络解释 [注：此内容来源于网络，仅供参考]
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contingencies：或有事项
不确定事项是指结果须待未来才会解决(resolve )的事项,它包括或有事项(contingencies),但范围比或有事项大,例如持续经营能力的不确定性是最严重的不确定事项.
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reserve for contingency：或有事项准备金 reserve for contingency 或有事项准备金
3250 1 reserve for bad debts 呆账准备 reserve for ba... | 3251 1 reserve for contingency 或有事项准备金 reserve for contingency 或有事项准备金 | 3252 1 reserve for depreciation 折旧准备 reserve for dep...
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contingent evens：或有事项
期后事项events after the balance sheet date | 或有事项contingent evens | 试算平衡表trail balance
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subsequent events：期后事项,资产负债表日后事项
solvency . 偿债能力 | subsequent events 期后事项,资产负债表日后事项 | trade account 贸易项目
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conditions precedent：交割前应履行事项
交割事项Closing | 交割前应履行事项Conditions Precedent | 销售禁止事项Selling Restrictions
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Matters needing attention：有关注意事项
matters need attention 注意事项 | matters needing attention 有关注意事项 | Mattessich model 马蒂西奇模型
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According to the schedule：事项二
Please keep in mind that . 事项一,如出发时间 | According to the schedule, . 事项二 | In addition . 事项三
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matters arising：续议事项;前议事项;上次会议记录所提事项
matriculation grade 大学入学试及格职系 | matters arising 续议事项;前议事项;上次会议记录所提事项 | Mature Officers Advancement Scheme 资深人员晋升计划
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Cautions for handling：搬运注意事项
7.2操作过程注意事项 Cautions for operation | 7.3 搬运注意事项 Cautions for handling | 7.4 组装上机注意事项 Cautions for installing and assembling
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CONTRACTUAL SUBMISSIONS：合约要求的送审事项
SUBMISSIONS 送审事项 | CONTRACTUAL SUBMISSIONS 合约要求的送审事项 | STATUTORY SUBMISSIONS 法例要求的送审事项