查询词典 change point

Explain what is earnings management and point out that the ill-use of accounting policy, accounting estimate change and fundamental accounting error adjustment is the main method of earnings management in the near future.

对什么叫盈余管理进行了解释并指出随着盈余管理的手段越来越隐秘，滥用会计政策，会计估计及重大会计差错更正，随意变动八项资产减值准备的当期计提以及冲回金额，实现会计利润年度调节的目的，逐渐成为近几年来主要的盈余管理方式。

When the swirl variable device is part-opened, because swirl has some effect on the second injection, second injection timing has distinctly effect on fuel consumption, and the fuel consumption change fluctuantly with twice injection timing. When the tumble variable device is adopted, second injection timing also has effect on fuel consumption, but there is only one point that the fuel consumption is lowest. When the load is bigger, the second injection point where the fuel consumption is lowest is earlier than the smaller load.

在可变涡流结构中，当阀片处于非全开状态时，由于涡流运动对二次喷油的作用，二次喷油正时对发动机的比油耗存在明显影响，发动机比油耗随喷油正时改变呈较明显的波动状；在可变滚流结构中，二次喷油正时对发动机比油耗同样存在影响，但最低油耗点只有一个，当负荷较大时，最低比油耗所对应的喷油正时要更早一些。

Wisdom person after hearing, brood a long time, made an operation with him: Change his different key point eye of a dog, enjoin:"The eye is cruel-hearted before you poison, just have penates of today's 10 thousand be linked together and brilliant future, changed your eye now, you will see henceforth on close with respect to will right eye when the peak; See close different key point when subordinate."

古时有一人被任为县令，赴任前去拜见一位行医的智者，求为官之道。智者闻后沉思良久，便与他作了个手术：将他的左眼换成一只狗眼，并嘱咐道：&你以前眼狠心毒，才有今天的万贯家财和光辉前程，现在将你的眼换了一只，今后你见到上峰时就将右眼闭上；见到下属时便把左眼闭上。&

A general equation was derived for calculating the coordinates of the convergent point. The physical meaning of the coordinates was discussed from the point of view of thermodynamics. The ordinates of the two kinds of convergence are the same, i.e. the free energy change of the solutes is equal to zero.

建立了溶质平均收敛点坐标的计算方程，并从自由能变的角度表征了收敛点坐标的物理意义，阐明了收敛点的纵坐标相等的原因是溶质在收敛点处的自由能变为零。

The results showed that net photosynthetic rate P(subscript n, transpiration rate T(subscript r, stomatal conductance G(subscript s, intracellular concentration of CO2 C(subscript i, water use efficiency of cultivars and the light saturation point in leaves of 5 cultivars were different and had obvious differences, and the light compensation point was similar. Diurnal change of net photosynthetic rate among cultivars were different, three cultivars showed twin-peaked curve with an obvious midday-depress, others showed single peak curves.

结果表明：不同品种的净光合速率P(下标 n、蒸腾速率T(下标 r、气孔导度G(下标 s、胞间CO2浓度C(下标 i、水分利用率和光饱和点之间的差异明显，各品种的光补偿点均较低；净光合速率的日变化也存在明显的品种间差异，有3个品种呈&中午降低型&的双峰曲线，2个品种呈单峰曲线。

At that time, due to an immature market factors, the lack of active market, fair value is often difficult to obtain, leading enterprises in the use of these accounting criteria There is a certain arbitrariness, and thus left to the fair value of the abuse of loopholes, a profit of manipulation "Therefore, the new guidelines on the new system and operational matters dealing with the economy as much as possible by avoiding the 'fair value' pricing, according to the book value recorded." 2006 promulgated by the new accounting standards clearly require the use of fair-value model, this is not only the application of fair value measurement of financial instruments from the non-financial tools to the change, as well as for the application of fair value of a turning point - by the controversy "is used" to the "How a" turning point.

原因是由于当时要素市场不成熟，缺乏活跃的市场，公允价值往往难以获得，导致企业在运用这些会计准则时存在一定的随意性，从而也给滥用公允价值留下空子，出现人为操纵利润的情况，&因此，新准则和新制度对有关经济业务事项的处理尽可能地回避了按'公允价值'计价，而改按账面价值入账&。2006 年新颁布的会计准则明确要求采用公允价值模式，这不仅是公允价值计量的应用由金融工具向非金融工具的转变，也是对我国公允价值应用的一个转折点——由争论&是否采用&到&如何采用&的转折点。

Try to see the square perfectly; when you can do so draw a circle within the square; now place a point in the center of the circle; now draw the point toward you about 10 inches; now you have a cone on a square base; you will remember that your work was all in black; change it to white, to red, to yellow.

试著看清楚这个正方形；看清以后，在正方形中画一个圆；在圆心画一个点，然后把圆心的点向你自己的方向拉近10英吋。现在，你在一个正方形的底面上做成了一个圆锥；你应该能记住这个圆锥是黑色的；再把它变成红色、白色、黄色。

Based on the view point of Leopold,the belief of land ethics is to change the view point of human beings. Mankinds should stop depending on themselves as conquerors or superior species on the planet. Humans should treat themselves just as a member of the community of life.

依据Leopold的观点，土地伦理的信念必须要改变人类对自身的看法，人类应停止视自己为地球上的征服者或优越物种的成员，应视自己只是生命社区的一员。

However, such a combination does not mean the traditional graphics or simply just copy the misappropriation, but rather to knowledge and understanding of the traditional graphics, and on this basis, gradually digging, change and transformation of the traditional graphics, and allow traditional graphics into the design of a new creative point and inspiration point, thus mapping out Hwan viable model of modern Chinese symbol.

然而，这样的组合并不意味着传统的图形或干脆只复制盗用，而是知识和传统图形的理解，并在此基础上，逐步挖掘，变化和改造传统图形，让传统图形成一个新的创意点和点的设计灵感，从而设计出焕现代中国的象征可行的模式。

Accordingly, from the point of the surface, this collaboration is both sides confuses brought website flow to because the stock market is small,resist jointly it seems that considerably reductive " cold winter ", but from the point of deep administrative levels, the comment of industry of no less than, cooperate through this, will enter with dispatch new round of high speed grows period, be helpful for establishing the admiral position of website of its finance and economics, and Baidu finance and economics also will be become from charge center suddenly change one's identity " the golden pheasant of unripe egg ".

因此，从表面来看，此次合作似乎是双方为了共同抵御由于股市低迷带来的网站流量大幅减少的&寒冬&，但从深层次来看，正如业界的评论，通过此次合作，和讯将进入新一轮高速成长期，有利于树立其财经网站的旗舰地位，而百度财经也将从费用中心摇身一变成为&生蛋的金鸡&。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。