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Explain what is earnings management and point out that the ill-use of accounting policy, accounting estimate change and fundamental accounting error adjustment is the main method of earnings management in the near future.

对什么叫盈余管理进行了解释并指出随着盈余管理的手段越来越隐秘，滥用会计政策，会计估计及重大会计差错更正，随意变动八项资产减值准备的当期计提以及冲回金额，实现会计利润年度调节的目的，逐渐成为近几年来主要的盈余管理方式。

And their specific gravity is near to water,and they can provide habitat to accrete and grow for microorganism in the Moving Bed Biofilm Reactor Process.

研究表明，在复合式生物反应器中加入不同活性炭质量分数的两种活性PVF泡沫填料处理模拟生活污水，其COD的去除率在95%以上，氨氮的去除率为80%左右。

By the and of 2006 SND had accumulatively attracted near a number of 1402 foreign invested enterprises, of which about 60 are investe by 50-odd Fortune 500 companies.

到2006年和硝化累计吸引附近的一些1402年外商投资企业，其中约60个investe的50多个世界500强企业。

But if, meanwhile, your feelings and sensibilities are withering,if your relationships with people near to you are becoming more and more superficial, if you are losing touch even with yourself, it is Acedia which has claimed you for its own.

但是，如果你在忙碌的过程中，只是疲于应付，其实心力交瘁；如果你和周围人的关系越来越流于表面；如果你变得越来越认不清自己……那么，你已经是"怠惰"的俘虏了。

Therefore this work aims to apply the concepts of near-net-shape forging to the forming of hexagonal bolts. FE software DEFORM 3D was utilized to simulate and verify the proposed forming schemes to achieve this end.

因此本研究导入近净形锻造的观念於六角螺栓的成形加工，以达到无废料的理想，並以金属成形的有限元素DEFORM 3D软体进行模擬，探討可行之近净形设计。

The near modern age has the achievement to have the creative flower-and-bird painter, also all extremely takes to draw from nature, this is one does not have with the fact which argues.

摘要近现代有成就有创造性的花鸟画家，也都十分重视写生，这是一个无与争辩的事实。

Generally side. Blistering of the emulsifier to fatty acid carbon number 1 2 near the largest.

一般而方。乳化剂的起泡力以脂肪酸碳数 1 2附近的最大。

Blistering of the emulsifier to fatty acid carbon number 1 2 near the largest.

一般而方。乳化剂的起泡力以脂肪酸碳数 1 2附近的最大。

Near distance acoustic fields are payed attention in intelligent acoustic mine and the measurement of tranquil targets' radiate field and acoustic feature monitor of targets in the haven , etc.

"智能"水雷声引信、目标低噪声辐射声场测量和港口目标声特性监测等场合均关注近程(2Km以内)声场。

The presented concept of "beam-distance acoustic image" and "beam-depth acoustic image" provide torpedo near field control and guide characteristics.

提出目标近场波束-深度和波束-距离二维声图象的概念，为鱼雷末制导阶段提供了目标近场回声二维特征。

Modern medicine proved bracken, bamboo shoots with a heat-clearing and detoxifying, stomachic Bupi, prevention of cancer, cancer, the United States Yen Beauty features of dizziness insomnia, high blood pressure and other illnesses have good health care role, as the "gem of the Chinese" reputation at home and abroad to enjoy.

现代医学证明蕨菜、竹笋具有清热解毒、健胃补脾、防癌抗癌、美颜美容功能，对头晕失眠、高血压等病症有良好的医疗保健作用，被誉为"中华山珍瑰宝"，誉享海内外。

If you've been reclining on the comfy bike forever, then maybe it's time for you to start pedalling.

如果你已经在舒服的自行车上休息很长时间了，那么可能是时候开始踩了。