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There are a lot of analysis models,index and data involved in management accounting,which is used by people without deliberations,and considered as absolute correctness However,management accounting has not been developed so consummately In fact,there still remain many questions deserving further study and discussion For example,some methods are not actual,while some don't take cost into consideration at all More attention should be paid, and more efforts are needed to make management accounting mor...

管理会计学科知识中涉及到大量的分析模型和数据指标，在现实生活中往往被人们不加推敲地生搬硬套，视其为当然的权威、绝对地正确，使管理会计的学习应用趋于教条化。而实际上，管理会计还是一门发展并不十分成熟的学科，其中存在许多值得我们进一步研究和论证的问题。例如，有些方法已明显与现实脱节，有些方法还停留在以静止的观点看问题，有的不考虑管理会计这一信息系统中数据信息的取得成本，有的分析模型一味追求精确复杂反而失去了实际应用价值，有的分析方法干脆就不具备多少严谨性和可信性。本文针对以上问题进行了讨论，旨在抛砖引玉，使管理会计这一学科更加健全和完善。

At present, China's consumption is likely to remain the major problems facing the economy.

目前，中国的消费可能仍是经济面临的主要问题。

However, the high cost of the catalyst and the metal contamination of the product remain to be surmounted.

但是，金属催化剂的昂贵价格和重金属的污染一直是工业应用的难以克服的障碍。

Much like the disturbing, unfulfilling adventure in "An Encounter," the narrator's failure at the bazaar suggests that fulfillment and contentedness remain foreign to Dubliners, even in the most unusual events of the city like an annual bazaar.

很像令人不安， unfulfilling冒险"相遇"，叙述者未能在集市表明，实现和保持外国知足以都柏林，甚至在最不寻常事件的城市一样，每年集市。

After World War Ⅱ there remain territory and boundary disputes among most ASEAN countries, which fall into two types, one being the dispute on land boundary or islands sovereignty, the other on the exploring of ocean resources and delimiting of territory waters and continental shelf among them.

二战后东盟国家之间大都存在着领土边界争端，其实这种争端主要有两种：一种是东盟国家之间的陆上疆界或岛屿主权的争端；另一种是东盟国家之间因海洋资源的获取、领海及大陆架疆界的划分问题而出现的争端。

Bond markets continued to gyrate Thursday after a sharp run-up in 10-year Treasury yields the day before. The bond market pushed yields of 10-year Treasurys down to 3.674% from 3.70% Wednesday, but they remain well over mid-March's 2.5% level.

继美国国债收益率周三大幅上扬后，债券市场的收益率周四仍在高位徘徊。10年期美国国债的收益率从周三的3.70%下跌至周四的3.674%，但仍远高于3月中旬时2.5%的水平。

Buyer furthermore guarantees that such licenses will remain in force for the full life of the contract.

保障买方此外，这种授权将继续留在部队的完整生命的合同。

The second, so far as the text is concerned, might be considered as merely a different wording of the first, were it not that the history of the council shows that Wyclif had directly opposed the Scholastic doctrine of "accidents without a subject" as absurd and even heretical (cf, De Augustinis, De re sacramentari, Rome, 1889, II, 573 sqq.), Hence it was the intention of the council to condemn the second article, not merely as a conclusion of the first, but as a distinct and independent proposition; wherefore we may gather the Church's teaching on the subject from the contradictory proposition;"Accidentia panis manent sine subjecto," ie the accidents of bread do remain without a subject.

第二，相对於文而言，可被视为仅仅是一个不同的措辞第一，如果不是被认为安理会历史表明wyclif直接反对学术上的理论，"如果没有意外的一个主题"一样荒谬甚至异端（比照，德奥古斯蒂尼斯，德重sacramentari ，罗马， 1889年第一，二， 573 sqq ），因此这是安理会打算谴责第二篇文章，而不是仅仅作为一种结论的第一，但作为一个独特和独立命题；哪，我们可以搜集教会的教学主题，从相互矛盾的命题"； accidentia潘尼斯manent正弦subjecto "，即事故的面包做的仍然是一个课题。

We must remain cool-headed analysis and the continued study of the sub-prime crisis on China's economic and financial impact, in order to properly deal with.

我们要冷静分析和持续研究次贷危机对中国经济和金融的影响，才能妥善应对。

Remain frighten the can become me formal user that does not run, such coolie I still can be done!

剩下的吓不跑的可以成为我的正式用户了，这样的苦力我还可以做！

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。