查询词典 mentioned above

This paper studied the earnings managements of the listed companies by dividing the accrual into above-the-line accruals and below-the-line accruals. And for above-the-line accruals and below-the-line accruals of 2002, I divided above-the-line-accruals into working capital accruals and nonworking capital accruals. Then I used modified Jones model by adding industry variables to study the new characteristics of earnings management in 2002. This paper provides evidence that the listed companies still used below-the-line accruals as the main earnings management instrument. On the other hand the listed companies also used working capital accruals as one of their earnings management instruments. On the basis of the studies above, I build two proxies of the earnings management.

本文首先通过对2002年上市公司盈余管理的分项实证研究来观察各种制度实施后上市公司利用线下项目进行盈余管理是否得到了一定的遏制，实证过程中采用修正的横截面JONES模型加入行业变量并经过适当变形对上市公司年报线上项目和线下项目，并进一步将线上项目分解出营运资金相关项目和非相关项目两项进行盈余管理的实证研究，发现企业对线下项目的操纵仍然在企业盈余管理中占据主要地位，但从某种程度上看，线下利润的操纵得到了一定的抑制，另外企业对营运资金应计项目的盈余管理也是显著的。

The strength of SiCp/Al composites hot-pressed above and extruded below, or hot-pressed below and extruded above the solidus temperature of the matrix is higher than that of composites hot-pressed and extruded above or below the abovementioned temperature, and the strength of SiCp/Al composites hot-pressed above and extruded below the solidus temperature of the matrix is the highest.

以基体合金的固相线温度为基准，高温热压、低温挤压或者低温热压、高温挤压的复合材料的强度优于高温热压挤压或者低温热压挤压的复合材料，并且高温热压、低温挤压的复合材料的力学性能最优。

UA of blood of group of model Ⅰ,Ⅱ is elevatory (P.01), and UA of serum of group of Ⅰ of model of; of above of tenability 48 H is in 6, 24, 36, 48 H all group of Ⅱ of prep above model, model Ⅱ group is in 24, 36, group of Ⅲ of model of 48 H prep above (value of UA of serum of group of Ⅲ of model of P.05,.01); is in after building a model 6, 12, 24, 36 H apparent prep above contrasts group (P.01), it is normal that 48 H restores to come.

模型Ⅰ、Ⅱ组血UA升高(P.01)，且可维持48 h以上；模型Ⅰ组血清UA在6、24、36、48 h均高于模型Ⅱ组，模型Ⅱ组在24、36、48 h高于模型Ⅲ组(P.05、。01)；模型Ⅲ组血清UA值在造模后6、12、24、36 h明显高于对照组(P.01)，48 h恢复至正常。

This paper emphasized on the strength testing of paper-bag which was produced by Foshan Sanshui KelunPaper.Inc. The test was done according to the Chinese Standards（GB/T453—2002、 GB/T450—2002、GB9774—2002 etc.）.It showed that , the average CD ensile strength of a single paper is 2.96KN/m, above the normal value of 2.0 KN/m; The average MD ensile strength of a single paper is 3.88 KN/m, above the normal value of 3.8 KN/m; The combined CD ensile strength is 7.88 KN/m, above the normal value of 6.0 KN/m; The combined MD ensile strength is 11.91 KN/m, above the normal value of 11.4 KN/m.

本文针对佛山三水科伦纸业公司生产的纸袋进行了强度方面的测试，根据国家标准（GB/T453—2002、GB/T450—2002、GB9774—2002等），借鉴厂内已有的检测方法，测出了该厂生产用纸单层的横向抗张强度的平均值为2.96 KN/m，高于行业经验值2.0 KN/m；纵向抗张强度平均值为3.88 KN/m，高于行业经验值3.8 KN/m；组合横向抗张强度为7.88 KN/m，高于行业经验值6.0 KN/m；组合纵向抗张强度为11.91 KN/m，高于行业经验值11.4 KN/m。

Results Xunhua-Guide area is characterized by step-shaped low-relief at different elevation. The low-relief surfaces developed above the newer strata in sedimentary basin among the Oligocene to the lower Pleistocene are in higher elevation, but above the older strata, are in lower elevation. The elevations of all above low-relief surfaces are lower than those of the planation surface above the bedrocks in the thrust belts. The low-relief surfaces of terraces, developed on both sides of the deep-cutting valleys within the basins, are lowest in elevation.

结果 循化－贵德地区地形形态总体呈台阶状结构，在不同海拔高度存在低起伏地形；发育于盆地沉积地层之上的低起伏面表现为年代越新的地层之上低起伏面高程越高，越老的地层高程越低，并且它们均低于发育于逆冲带基岩之上的夷平面；发育于盆地深切河谷两侧阶地之上的低起伏面海拔高程总体较低。

According to not completely statistics, China's engineering's machine's market's proceedses be possible to break through 100,000,000,000 yuan Renminbi in 2003, withs proceeds' 77,600,000,000 yuan Renminbis compare with in 2002, amplitude above at 25%, market reappear "blowout "state. Excavator's sale volumes reach 33000 in 2003, add import de excavator, excavator's market's volume at 60000 above in 2003 the whole year; mechanical loader's market's sale volume at 80000 about, thereinto's mansion work, willow work's a year mechanical loader produces the sales volume average double exceed 10000; forklift's market's sale volume at 40000 about, thereinto equal to fork and Hangzhou fork's production and marketing average double exceed 10000; press real machine's market's sale volume at 10000 above; crane's market's sale volume too at 10000 above.

据不完全统计，2003年中国工程机械市场销售额有望突破1000亿元人民币，与2002年销售额776亿元人民币相比，增幅在25%以上，市场再现&井喷&态势。2003年挖掘机销量达33000台，加上进口的挖掘机，2003年全年的挖掘机市场容量在60000台以上；装载机市场销量在80000台左右，其中厦工、柳工年装载机产销量均双超10000台；叉车市场销量在40000台左右，其中合叉和杭叉产销均双超10000台；压实机械市场销量在10000台以上；起重机市场销量也在10000台以上。

Separate under the SMAS to 2.0 cm above the supraorbital edge and 1.5 cm above zygomatic arch, where the periosteum and superficial layer of deep temporal fascia were incised to expose fracture;②Separate under the SMAS to the supraorbital edge and zygomatic arch, and then as in method Ⅰ, incise at 2.0 cm above the supraorbital edge and 1.5 cm above zygomatic arch to expose fracture.③ As in method 2, separate under the SMAS to the supraorbital edge and zygomatic arch, and then incise the periosteum directly to expose fracture.

对27例面中部骨折行头皮冠状切口患者分别采用，方法Ⅰ：沿SMAS下分离至眶上缘上2cm处和颧弓上1.5cm处，先在此切开骨膜和颧深筋膜浅层，分离暴露骨折；方法Ⅱ：沿SMAS下分离至眶上缘和颧弓处，然后再在眶上缘上2cm和颧弓上1.5cm切开直至暴露骨折；方法Ⅲ：同方法Ⅱ分离至眶上缘及颧弓处并直接切开骨膜，暴露骨折。

As such the above verses written entirely out of priggish conceitedness are pretty ordinary and mundane literature devoid of any divinity that goes with the hymns and hence not attributable to the above mentioned saint.

因此，上面的诗句书面完全是出于自以为了不起自负心态是相当普通和世俗文学与任何神的颂词，因此，并非由于上述圣去没有。

After the completion of the above, to the control desk computer will just changes to green instead of red button again to exit the 2nd surface, then press the above-mentioned three keys I should note that if you do not have the feidahong, the Deputy stack (1),(2),(8),(9) can be omitted.

达成上背这些后，到操纵台电脑处，不兵刚才变为绿色的按钮再次改为白色，退不入第2届背（再次按上背提到的不一个键即可）必给表明的是，如果该飞达操纵不正纸堆，则(1)、(2)、(8)、(9)可以简略节略。

AND WE ALSO DECLARE THAT THE INFORMATION PROVIDED ( IN RESPONSE TO 1 TO 4) ABOVE IS CORRECT AND COMPLETE AND THAT THE VESSEL SHALL NOT CALL AT OR ANCHOR ON ANY OTHER PORTS OTHER THAN THAT MENTIONED ABOVE ENROUTE TO SAUDI ARABIA.

大概看了一下你客人的意思，应该说你的文件需要做商会的证明，沙特这个国家现在很多也要求要做使馆的加签的，而且上面表达的意思也不是很明白，你最好还是问清楚你的客户了

But this is impossible, as long as it is engaging in a market economy, there are risks in any operation.

但是，这是不可能的，只要是搞市场经济，是有风险的任何行动。

We're on the same wavelength.

我们是同道中人。