查询词典 Jones

This paper studied the earnings managements of the listed companies by dividing the accrual into above-the-line accruals and below-the-line accruals. And for above-the-line accruals and below-the-line accruals of 2002, I divided above-the-line-accruals into working capital accruals and nonworking capital accruals. Then I used modified Jones model by adding industry variables to study the new characteristics of earnings management in 2002. This paper provides evidence that the listed companies still used below-the-line accruals as the main earnings management instrument. On the other hand the listed companies also used working capital accruals as one of their earnings management instruments. On the basis of the studies above, I build two proxies of the earnings management.

本文首先通过对2002年上市公司盈余管理的分项实证研究来观察各种制度实施后上市公司利用线下项目进行盈余管理是否得到了一定的遏制，实证过程中采用修正的横截面JONES模型加入行业变量并经过适当变形对上市公司年报线上项目和线下项目，并进一步将线上项目分解出营运资金相关项目和非相关项目两项进行盈余管理的实证研究，发现企业对线下项目的操纵仍然在企业盈余管理中占据主要地位，但从某种程度上看，线下利润的操纵得到了一定的抑制，另外企业对营运资金应计项目的盈余管理也是显著的。

Once Norah Jones sang 'It's not too late for love.

Norah Jones曾经唱到"从来都没有迟来的爱。"

For wedge grafts the cuts are made at a right angle to the crest. Jones[1] et al. have found that full-thickness iliac grafts harvested with a power saw are stronger than those harvested with an osteotome, presumably because of less microfracturing of bone with the saw.

与髂嵴成直角可切取楔形骨块，Jones[1]等发现以动力锯切取的全厚髂骨块的强度要高于骨刀切取的骨块，可能是因为应用骨刀切取对髂骨块可造成更多的显微骨折。

For wedge grafts the cuts are made at a right angle to the crest. Jones[1] et al. hae found that full-thickness iliac grafts harested with a power saw are stronger than those harested with an osteotome, presumably because of less microfracturing of bone with the saw.

与髂嵴成直角可切取楔形骨块，Jones[1]等发现以动力锯切取的全厚髂骨块的强度要高于骨刀切取的骨块，可能是因为应用骨刀切取对髂骨块可造成更多的显微骨折。

I'd f*ck….Whoopi and I'd murder Star Jones cause she has a Rottweiler's head on a Doberman Pinscher's body.

我会操了…Whoopi 然后杀了 Star Jones ，因为她有著像洛特威尔犬的头和像短毛猎犬的身体。

Based on the Lennard-Jones potential function, the theory of dispersion nanoparticles by ultrasonic were also discussed.

在Lennard-Jones势函数的基础上对超声分散纳米颗粒进行了理论探讨。

Jones said the preteen was "very mature for his age."

Jones说这个十二岁的孩子是「在这个年龄中非常成熟的。

Jones has always had a voice - he could probably knock people over with his rasping vocals.

Jones总能用他独特沙哑的嗓音吸引人们的耳朵。

Jones opted out of his contract with the idea that the Heat would re-sign him to a multi-year deal.

Jones选择跳出合约其实是希望热火和他续个长点的合约。

Jones was released on her own recognizance and was ordere d to return to court January 11 for sentencing.

Jones 自己交了保释金后离开了法院并强制在1月11日回到法庭等待审判。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。