查询词典 above-water

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。

The strength of SiCp/Al composites hot-pressed above and extruded below, or hot-pressed below and extruded above the solidus temperature of the matrix is higher than that of composites hot-pressed and extruded above or below the abovementioned temperature, and the strength of SiCp/Al composites hot-pressed above and extruded below the solidus temperature of the matrix is the highest.

以基体合金的固相线温度为基准，高温热压、低温挤压或者低温热压、高温挤压的复合材料的强度优于高温热压挤压或者低温热压挤压的复合材料，并且高温热压、低温挤压的复合材料的力学性能最优。

UA of blood of group of model Ⅰ,Ⅱ is elevatory (P.01), and UA of serum of group of Ⅰ of model of; of above of tenability 48 H is in 6, 24, 36, 48 H all group of Ⅱ of prep above model, model Ⅱ group is in 24, 36, group of Ⅲ of model of 48 H prep above (value of UA of serum of group of Ⅲ of model of P.05,.01); is in after building a model 6, 12, 24, 36 H apparent prep above contrasts group (P.01), it is normal that 48 H restores to come.

模型Ⅰ、Ⅱ组血UA升高(P.01)，且可维持48 h以上；模型Ⅰ组血清UA在6、24、36、48 h均高于模型Ⅱ组，模型Ⅱ组在24、36、48 h高于模型Ⅲ组(P.05、。01)；模型Ⅲ组血清UA值在造模后6、12、24、36 h明显高于对照组(P.01)，48 h恢复至正常。

This paper emphasized on the strength testing of paper-bag which was produced by Foshan Sanshui KelunPaper.Inc. The test was done according to the Chinese Standards（GB/T453—2002、 GB/T450—2002、GB9774—2002 etc.）.It showed that , the average CD ensile strength of a single paper is 2.96KN/m, above the normal value of 2.0 KN/m; The average MD ensile strength of a single paper is 3.88 KN/m, above the normal value of 3.8 KN/m; The combined CD ensile strength is 7.88 KN/m, above the normal value of 6.0 KN/m; The combined MD ensile strength is 11.91 KN/m, above the normal value of 11.4 KN/m.

本文针对佛山三水科伦纸业公司生产的纸袋进行了强度方面的测试，根据国家标准（GB/T453—2002、GB/T450—2002、GB9774—2002等），借鉴厂内已有的检测方法，测出了该厂生产用纸单层的横向抗张强度的平均值为2.96 KN/m，高于行业经验值2.0 KN/m；纵向抗张强度平均值为3.88 KN/m，高于行业经验值3.8 KN/m；组合横向抗张强度为7.88 KN/m，高于行业经验值6.0 KN/m；组合纵向抗张强度为11.91 KN/m，高于行业经验值11.4 KN/m。

Results Xunhua-Guide area is characterized by step-shaped low-relief at different elevation. The low-relief surfaces developed above the newer strata in sedimentary basin among the Oligocene to the lower Pleistocene are in higher elevation, but above the older strata, are in lower elevation. The elevations of all above low-relief surfaces are lower than those of the planation surface above the bedrocks in the thrust belts. The low-relief surfaces of terraces, developed on both sides of the deep-cutting valleys within the basins, are lowest in elevation.

结果 循化－贵德地区地形形态总体呈台阶状结构，在不同海拔高度存在低起伏地形；发育于盆地沉积地层之上的低起伏面表现为年代越新的地层之上低起伏面高程越高，越老的地层高程越低，并且它们均低于发育于逆冲带基岩之上的夷平面；发育于盆地深切河谷两侧阶地之上的低起伏面海拔高程总体较低。

According to not completely statistics, China's engineering's machine's market's proceedses be possible to break through 100,000,000,000 yuan Renminbi in 2003, withs proceeds' 77,600,000,000 yuan Renminbis compare with in 2002, amplitude above at 25%, market reappear "blowout "state. Excavator's sale volumes reach 33000 in 2003, add import de excavator, excavator's market's volume at 60000 above in 2003 the whole year; mechanical loader's market's sale volume at 80000 about, thereinto's mansion work, willow work's a year mechanical loader produces the sales volume average double exceed 10000; forklift's market's sale volume at 40000 about, thereinto equal to fork and Hangzhou fork's production and marketing average double exceed 10000; press real machine's market's sale volume at 10000 above; crane's market's sale volume too at 10000 above.

据不完全统计，2003年中国工程机械市场销售额有望突破1000亿元人民币，与2002年销售额776亿元人民币相比，增幅在25%以上，市场再现&井喷&态势。2003年挖掘机销量达33000台，加上进口的挖掘机，2003年全年的挖掘机市场容量在60000台以上；装载机市场销量在80000台左右，其中厦工、柳工年装载机产销量均双超10000台；叉车市场销量在40000台左右，其中合叉和杭叉产销均双超10000台；压实机械市场销量在10000台以上；起重机市场销量也在10000台以上。

Separate under the SMAS to 2.0 cm above the supraorbital edge and 1.5 cm above zygomatic arch, where the periosteum and superficial layer of deep temporal fascia were incised to expose fracture;②Separate under the SMAS to the supraorbital edge and zygomatic arch, and then as in method Ⅰ, incise at 2.0 cm above the supraorbital edge and 1.5 cm above zygomatic arch to expose fracture.③ As in method 2, separate under the SMAS to the supraorbital edge and zygomatic arch, and then incise the periosteum directly to expose fracture.

对27例面中部骨折行头皮冠状切口患者分别采用，方法Ⅰ：沿SMAS下分离至眶上缘上2cm处和颧弓上1.5cm处，先在此切开骨膜和颧深筋膜浅层，分离暴露骨折；方法Ⅱ：沿SMAS下分离至眶上缘和颧弓处，然后再在眶上缘上2cm和颧弓上1.5cm切开直至暴露骨折；方法Ⅲ：同方法Ⅱ分离至眶上缘及颧弓处并直接切开骨膜，暴露骨折。

Puzzle wells often buried ceramic pots from the river water to the bottom, people from the bottom and then assemble the shaft, shaft above the building on the Jingtai, so that people can Jingtai above, or ox-drawn water wagon, or hand carrying water from wells and other methods get irrigated, but that's way too low efficiency!

砌井的时候是从河底埋瓷罐子引水到井底，人们再从井底砌上井筒，井筒的上面筑上井台，这样人们就可以在井台上面，或用牛拉水车，或用手从井中提水及其他办法弄水浇地了，不过这办法效率太低了！

It was hard to think about anything except his legs,seeing how much they were forced upon his attention by their position under his nose as he sat in this ridiculours bath;they hung out at one end while his body protruded from the water at the other.it was only the middle portion of him,from his waist to above his knees,which was submerged,and that was bent almost double.hornblower found it irritating to have to take a bath in this fashion,although he tried not to allow it to irritate him,and he strove desperately to dismiss from his mind recollections of thousands of more confortable baths taken on the deck of a ship,under a wash-deck pump which threw over him unlimited quantities of stimulating sea-water.he seized his soap and flannel,and began viciously above the surface,and as he did so water slopped in quantities over the side on to the polished oak floor of his dressing-room.that meant trouble for a housemaid,and in hornblower's present mood he was glad to cause trouble.

坐在这可笑的浴盆里使他的注意力强迫被集中到那双腿上；它们悬挂在浴盆的一端同时使他的身体从另一端露出水面。只有他身体的中段，从腰到膝盖，淹没在水里，它们几乎成折叠状。这种洗澡的时尚让hornblower感到恼火，虽然他尽可能避免不让自己那样，但他无法不去想到那些成千上万在甲板上冲澡的爽快经历--大量的海水从冲洗甲板上的水管中喷涌而出，仿佛无穷无尽。他握着手中的肥皂和澡巾，开始邪恶的擦洗身体露出水面的部分，在洗的时候，大量的水溢出浴盆洒到橡木地板上流向他的更衣室。那意味着女佣的麻烦来了。但对于hornblower现在的心情来说，他乐于制造麻烦。

In the explore in water seepage mechanism of highway engineering, at the foundation of author's and other people's research, the author study the groundwater seepage and infiltration of rain and water with the groundwater dynamics, the rock mechanics ,the soil mechanics, the hydrologic geology, the engineering geology, the agrology. With the research result of the water seepage mechanism of highway, the author also study the principle design of waterproof, drainage and water environmental protection. The author's work is as follows:(1) The water circulation, the groundwater type and conversion, the equilibrium and circulation in soil water are introduced and studied; The seepage characteristics of rock and soil in response to stress are analyzed and studied.

作为在"公路工程地质环境中水渗流机制问题研究"中的探索研究，在本人科研和前人研究工作的基础上，以地下水动力学、岩土力学、水文地质学、工程地质学、土壤学为基础，研究公路工程建设对地下水渗流和雨水入渗的影响，以及公路防排水和水环境保护设计的原则方法，具体开展了如下研究工作：(1)首先对水循环、地下水类型及转化、土壤水平衡与循环进行了研究和介绍；分析研究了应力对岩土体渗流特性产生影响的机理。

The witness also told the jury at the Royal Courts of Justice in London that he saw a paparazzo fighting with a member of the public who was trying to stop him taking pictures in the minutes before the emergency services arrived.

他还告诉在伦敦皇家法庭的陪审团，在急救服务到来之前，他当时看见一个狗仔队正和一群阻止他拍照的人打架。

The entire N／C program on a tape is made up of an accumulation of these successive data blocks.

纸带上的整个数控程序由这些连续数据单元连接而成。