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Corporate profits after taxes in the five years 1971 through 1977 also averaged less than 6 percent of the national income (in spite of the fact that, as a result of insufficient accounting adjustment for inflation, they were probably overstated).

从1971年到1975年，这个比率年平均也低于6%（事实上，由于通货膨胀因素的会计调整不够充分，这个比率可能被高估）。

This essay is going to do the comparison from five parts : construction ,scope of application , Classification ,Definition, Relevant accounting entry. Then , I do some analysis about the influence of the new leasing Standard Change and some problems which should be concerned in the process.

本文主要从结构的比较、适用范围的比较、分类的比较、定义的比较和相关会计处理的比较五大部分对新旧租赁会计准则进行了比较，进而对新旧租赁会计准则变化产生的影响以及执行租赁准则应注意的问题进行分析。

I have the accounting evidence, such as computerized certificate, relevant work experience for more than five years to proficiency in office software.

本人有会计证，电算化等证书，相关工作经验5年以上，能够熟练操作办公软件。

The welded pipe products is partitioned into five arrangements as per its characteristics and its six developing directions toward thin wall thickness,thick wall thickness,high accuracy,high grade,inside burr removal and anti-corrosion,etc.are analyzed.

我国中小直径焊管经过20世纪80~90年代的飞速发展，品种结构和应用领域已经有较大的改善，但是低压流体输送管、一般结构管比例较大，与焊管发达国家在锅炉、化工、油井、机械构件、高压流体输送用承压钢管和精密钢管领域不断扩大焊管的使用范围、提高高等级焊管使用数量方面存在一定的差距。

In chapter five, the acetic acid gas sensors were studied, which can be applied in heroin drug detection.

第五章中在实验基础上确定了毒品海洛因的结构组成，首先提出了间接检测海洛因的方法。

To achieve these ends, Senge suggested the use of five "component technologies": systems thinking, personal mastery, mental models, shared vision, and team learning.

未来达到这些结论，他建议我们充分利用五个组成技术：系统思考、个人掌握、智力模型、观点分享、团队学习。

To achieve these ends of continuous learning, we need to re-establish contact with our bodies, our total sensing instrument; develop our basic design instincts to a higher level; refine our five senses and use our intuition; train the many powers of the mind such as memory, recognition, conception and imagination; develop our powers of visualization, and tap the inner power of inspiration.

连续不断地学习是为了耍达到这麼多的目标，我们需要和身体上用来感觉的仪器再建立起良好互动关系；使我们在基础设计上的本能可以发挥更高的境界；将我们五种不同的生理感觉和直觉上的预知能力再次地精练改进；再磨练我们心灵思维上与生俱来的许多能力，像是：记忆力、认知力、构思力、以及想像力；而且再度地发展我们在视觉想像空间上的能力，轻轻地敲开隐藏在潜意识里的灵感能力。

On May 20th India's president, Pratibha Patil, therefore reappointed Manmohan Singh prime minister, making him the first prime minister to achieve this distinction at the end of a five-year term since India's first, Jawaharlal Nehru.

5月20日，印度总统普拉蒂巴帕蒂尔，因此连任总理曼莫汉辛格，这使他的首任总理，以实现这一区别在年底任期5年，因为印度的第一次，贾瓦哈拉尔尼赫鲁。

Researchers at the Institute of Education found a correlation between mothers who believe it is important to teach their children the alphabet and to count and read to them regularly and the child's achievement at the age of five.

教育学院的研究人员发现，母亲是否认同在孩子小的时候定期教他们识字、数数和讲故事的重要性，这与孩子们五岁之后的优劣表现有着直接的联系。

Researchers at the Institute of Education found a correlation between mothers who believe it is important to teach their toddler the alphabet and to count and read to them regularly and the child's achievement at the age of five.

教育学院的研究人员发现，母亲是否认同在孩子小的时候定期教他们识字、数数和讲故事的重要性，这与孩子们五岁之后的优劣表现有着直接的联系。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。