查询词典 interim

Discrete view regards every interim as a discrete accounting period and accounting polices, principle of confirmation and measurement adopted in compiling interim financial report are consistent with that of annual report, and so are applied accounting estimate, cost distribution and treatment of accrued items, etc.

独立观是将每一中期视为一个独立的会计期间，中期财务报告中所采用的会计政策和确认与计量原则与年度财务报告相一致，其中所应用会计估计、成本分配和应计项目的处理等也与年度财务报告相一致。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

The Israeli and Palestinian delegations will negotiate an agreement on the interim period (the "Interim Agreement").

双方观看了西岸和加沙地带作为一个唯一领土单位，正直将被保存在暂时的期间。

Working Drawings are the basis of the interim statement and the interim payment certificate.

是我们进行月度报表和月度临时结算的依据。

4 The Engineer may be any interim certificate make any correction or modification in any previous certificate which shall have been issued by him and shall have authority, if any work is not being carried out to his satisfaction, to omit or reduce the value of such work in any interim certificate.

92.7 在提交最终报表时，承包商应给雇主一份书面结算清单，进一步证实最终报表中的总额，相当于由合同引起的或与合同有关的全部和最后确定应支付给承包商的所有金额，并将一份副本呈交工程师。

Prior to issuing the Taking-Over Certificate for the Works, the Engineer shall not be bound to issue an Interim Payment Certificate in an amount which would be less than the minimum amount of Interim Payment Certificates

但是，在颁发工程的接收证书之前，若被开具证书的净金额（在扣除保留金及其他应扣款额之后）少于投标函附录中规定的期中支付证书的最低限额，则工程师没有义务为任何付款开具支付证书。

However, prior to issuing the Taking-Over Certificate for the Works, the Engineer shall not be bound to issue an Interim Payment Certificate in an amount which would (after retention and other deductions) be less than the minimum amount of Interim Payment Certificates stated in the Appendix to Tender.

但是，在颁发工程的接收证书之前，若被开具证书的净金额（在扣除保留金及其他应扣款额之后）少于投标函附录中规定的期中支付证书的最低限额，则工程师没有义务为任何付款开具支付证书。

As the constitutionalization of the general line of the interim,the content of the constitution fully mani2fests the characteristics and requirements of the interim.The reason why the 1954constitution was not truly carried out later is closely related to the warp of the theoretical cognition during the interim.

作为过渡时期总路线的宪法化，在整部宪法的内容上，充分体现了过渡时期的特点和要求。1954年宪法之所以在后来没有得到切实的贯彻实施，与对过渡时期理论认识发生偏差有很大关系。

If you wish to receive only New Shares for the 2009 Interim Dividend and you wish to elect to receive only New Shares for future final and interim dividends declared after the 2009 Interim Dividend for which a scrip alternative is available, you should also enter a tick in Box D.

阁下如欲只以收取新股份方式收取年中期股息并选择日后在有以股代息选择的情况下只以新股份方式收取继年中期股息之后宣派的末期及中期股息，则阁下亦应在栏划上号。

With this background, the paper is trying to make an empirical study on the information content of interim finance reports our listed company disclosed In the process of research, firstly, an analysis of cumulative average abnormal return is carried out Through testing the degree of deviation from zero of cumulative average abnormal return statistically in the certain test window in the days around the disclosure of interim surplus, the paper analyses whether the interim surplus our listed company disclosed has information content Secondly, an analysis of earning response coefficient is made.

在研究过程中，首先对我国上市公司中期财务报告会计盈余信息含量进行了累计平均超额报酬率分析，通过考察中期财务报告会计盈余公告日前后的某个特定研究窗口的累计平均超额报酬率偏离零的程度，对我国上市公司中期财务报告会计盈余是否具有信息含量进行初步的定性分析。

In the United States, chronic alcoholism and hepatitis C are the most common ones.

在美国，慢性酒精中毒，肝炎是最常见的。

If you have any questions, you can contact me anytime.

如果有任何问题，你可以随时联系我。