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This paper explores shareholder approach, material approach and investment approach to cash flow, and it is concluded as follows: Net present value calculated is equal for shareholder approach and material approach, but for fixed assets investment projects, shareholder approach is far more concise and workable than material approach and provides direct cash flow information with clear and useful economic significance. Investment approach analyzes forecast cash flow for investment projects from a different angle, not only offering additional managerial accounting information, but also testing the properness of and providing theoretical support for shareholder approach and material approach.

通过对股东现金流量法、实体现金流量法和全投资现金流量法模型的研讨，提出如下观点：股东现金流量法与实体现金流量法计算的净现值是相等的，但对寿命期有限的固定资产投资项目，股东现金流量法远比实体现金流量法简洁易懂，便于操作，其提供的现金流量信息直观，经济意义明晰，有用性强；全投资现金流量法从另一个角度进行投资项目的预期现金流量分析，不但能提供补充的管理用会计信息，而且能对股东现金流量法模型的正确性进行验证，互相提供理论上的支持。

This thesis takes the practical reason of Marxism as the philosophical foundation, adopts other views of properness critically and explores the judicial reason in judicial practice i.e...

司法理性的评价标准是指客观评价司法理性的准则，它应当包括：程序合法标准，即法官的审判行为和司法行为必须符合程序法的规定；证据充分标准，即法官据以作出裁判的证据应当充分到足以令其产生内心确信的程度；论证合理标准，即法官对其认定事实、适用法律、以及处理结果的正当性进行合理的解释和论证；结果公正标准，即实现"法律之内的正义"。

At the same time, on the base of self-developing 3-D finite element models of craniofacial complex, this article explores the change rule of stress、 strain and displacement of craniofacial complex against different strength and direction of maxillary protraction.

同时在自主建立的颅面复合体三维有限元模型基础上，探讨了不同大小和方向的前牵引力对整个颅面复合体的应力、应变和位移变化规律，以期达到为临床力系统选择提供科学依据的目的。

An astonishing frank and candid book renowned psychoanalyst Erich Fromm, it explores the ways in which this extraordinary emotion can alter the course of one's life.

惊人的坦率，书中著名木然弗洛姆，它探讨了如何在这不平凡的情感都无法改变的时候，一个人的生命。

This paper explores punning and the translation of puns in English advertisements.

2（88）这就给翻译广告英语中的双关造成语言结构上和表达上的困难。

Existentialism is a philosophical thoughts developed from the end of the 19~ century. It explores the predicament of human existence: the meaninglessness and purposelessness of life, the alienation and anxiety of human being in the absurd world.

存在主义哲学是十九世纪末兴起的一种哲学思潮，旨在探讨人类存在的困境：生活的无意义、无目的以及人在这个荒谬世界中的异化和焦虑。

This experiment mainly explores the cause of putridity and the antiseptic and fresh-keeping technique.

研究了由病理引起板栗腐烂的原因及防腐保鲜方法。

This paper discusses the basic properties of wood and main components of the painting, analyses the relevant concrete painting technique, and explores how to obtain good surface quality of pine furniture when it is painted by pyroxylin lacquer.

讨论了木材的基本性质和硝基漆涂料主要成分，研究了涂饰的基本工艺，探讨了硝基漆涂饰松木家具获得良好表面质量的方法。

Through the conflict between Nurse Ratched and Randle Patrick McMurphy, the novel explores the themes of individuality and rebellion against conformity, ideas that were widely discussed at a time when the United States was committed to opposing communism and totalitarian regimes around the world.

之间的冲突，通过护士Ratched和兰德尔帕特里克McMurphy ，探讨了小说的主题个性和反抗合格，思想被广泛讨论的时候，美国致力于反对共产主义和极权主义政权在世界各地。

Then, the paper inquires into the background of the alleviation on such rigid policy, and through discussing the particulars of corporate reacquisition and referring to the legislative practice in foreign countries, analyzes the reasonability of corporate reacquisition and explores the way to deal with illegal reacquisition.

本文首先比较了英美法系国家和大陆法系国家关于股份公司取得自己股份的立法政策；分析了严格禁止或限制公司取得自己股份的立法原因；探讨了这种严格禁止或限制的立法政策缓和化的背景；并通过剖析取得自己股份的事由，参考各国的立法实践，分析了取得自己股份的正当性，探讨了对违法取得自己股份的法律对策。

She gently rebuff ed him, but agreed that they could be friends

她婉言拒绝了，但同意作为朋友相处。

If in the penal farm, you were sure to be criticized.

要是在劳改农场，你等着挨绳子吧！