查询词典 conservatism

This paper examines how accruals affect the accounting conservatism in each firm life cycle stage.

本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系。

Its first stage was military adventurism, in the second it turned into military conservatism and, finally, in the third stage it became flightism.

其第一阶段是军事冒险主义，第二阶段转到军事保守主义，最后，第三阶段，变成了逃跑主义。

In the fifth, they at first persisted in the military adventurist view, which opposed luring the enemy in deep, but later turned to military conservatism.

第五次反"围剿"时，干部的意见开头是继续军事冒险主义反对诱敌深入的观点，后来是变成了军事保守主义。

In a conclusion, there were a considerable proportion of relict and remnant elements which can be traced back to Mesozoic, and even Paleozoic, as well as typical ancient endemism. All of these fully showed evolutionary conservatism and phylogenetic antiquity of the Alsophila spinulosa community during the process of vegetation evolution.

由此可见，桫椤群落区系组成与起源年代都十分古老；与桫椤伴生的成分中存在较大比例的中生代甚至古生代的古老遗存物种，也明显表现出其在植被进化中的保守性和种系发生的古老性。

It is true that he used the old patterns all his life with dogged conservatism (another Sansculotte characteristic, by the way); but the imposed on them such an overwhelming charge of human energy and passion, including that highest passion which accompanies thought, and reduces the passion of the physical appetites to mere animalism, that he not only played Old Harry with their symmetry but often made it impossible to notice that there was any pattern at all beneath the storm of emotion.

不错，他一生非常保守地（顺便说一句，这也是激进共和主义者的特点）使用着旧的乐式；但是他加给它们以惊人的活力和激情，包括产生于思想高度的那种最高的激情，使得产生于感觉的激情显得仅仅是感官上的享受，于是他不仅打乱了旧乐式的对称，而且常常使人听不出在感情的风暴之下竟还有什么样式存在着了。

Furthermore, this article argues that conservatism in this period had been deeply influenced and coined by the time, and the activism and extremeness aspects of conservatism seem quite contradictory to its logic.

不过，本文更想强调的是，60年代的保守主义也带有鲜明的时代特征，具有与其自身逻辑明显不符的极端性和激进性。

This thesis has reviewed the concept of conservatism principle at first, and then proceeds from relation between conservatism principle and uncertainty in accounting system, thinking that the conservatism principle is a kind of accounting reflection modes that is formed from the uncertainty in accounting.

而随着经济的不断发展，会计活动中的不确定因素也越来越多，因此谨慎性原则在国际会计准则建立过程中，较早地得到了各国会计界的认可，它的存在和保留，也有其充分的理论依据和必然性。

The empirical results in the dissertation indicate that:(1) In general, accounting earnings of listed companies show conditional conservatism during the period of 1998-2007;(2) In the three phases we define-introducing period(1998-2000), obviating period(2001-2006) and reapplication period(2007)-accounting conservatism varies in extent and shows an upward trend;(3) When observations in the year 2007 are tested alone, the dissertation finds out companies with fair value represent more conservative in accounting earnings than companies without fair value.

本文的研究结果表明：(1)总体上，在1998-2007年期间，我国上市公司的会计盈余具有条件稳健性；(2)在把研究期间分为公允价值应用的引(来源：AB9c2c9cC论文网www.abclunwen.com)入(1998-2000年)、回避(2001-2006年)和重新采用(2007年)三个阶段后，发现三个阶段的稳健性表现出阶段性特征，呈上升趋势；(3)对2007年上市公司样本的单独检验结果说明，存在公允价值变动损益的公司比不存在公允价值变动损益的公司，具有更强的会计稳健性。

The tradition is the key word of conservatism, has the premise and the core status in the conservatism universe of discourse.

传统是保守主义的关键词，在保守主义的论域里有着前提和核心的地位。

However after we partition the sample into deciles based on the degree of conservatism, we find that the higher the degree of conservatism, the more significant the coefficients on the two variables and the sign of the coefficients are positive as we expect. Furthermore, we find the sign of the coefficients is negative when the assets are overstated (that is, accounting is aggressive instead of conservative).

但将所有观察值以会计保守程度分组进行分析时，则发现营业资产变动和现金投资额变动对股票报酬率均有正向影响，而且随著保守程度的增加，其影响程度也随著增加；另外，本研究发现当资产帐面价值高估时，对股票报酬呈负影响。

In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是，在否定句或疑问句里，这种带有"do"的方法表达的效果却没有什么强调的意思。

Go down on one's knees;kneel down

屈膝跪下。。。下跪祈祷