查询词典 second-rate

The second aspect of the measurement process is often referred to as matching cost and revenue and its fundamental to the accrual basis of accounting.

该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。

With regard to the second design issue, estimates of unexpected accruals measure the effects of managers, use of accounting discretion with some degree of error.

关于第二个设计问题，估计意想不到的权责发生制措施的影响，管理人员，使用了一些会计自由裁量权程度的错误。

Second, as there are some short-term liabilities which result from accrued expenses, the figure of cash payments for operating expenses is different from that of operating expenses in the income statement.

其次，鉴于有一些累计费用导致的短期负债，也会使得损益表上的营业费用与发生营业费用支付的现金不相等。

In the second part of the study, the author examined migrant employees'acculturation level to Shanghai.

本项研究揭示了上海知识型移民的首要价值观为"自我的方向"，"博爱"和"成就"。

From the housing accumulation fund centers point of view, they should do a good job of the following three respects at present: First, taking precautions consciousness against default risk; Second, improve the management skill of default risk; Third, carrying on the reformation of operation flow, and improving the mechanism of interior control.

从该市住房公积金管理中心的视角来看，当前应做好以下三方面的工作：一是提高认识，增强违约风险防范意识；二是提高违约风险管理技术；三是进行业务流程改造，完善内控机制。

The results of agreement and accuracy test showed that the agreement index was above 0.85; the historical coincidence of the model reached 100%; the accuracy of cassava per-unit area yield model reached first grade while the accuracy of cassava planting area and total yield model was in second grade.

经拟合及精度检验，拟合指数均在0.85以上，历史符合率达100%，木薯单产模型为一级精度，木薯面积、总产模型为二级精度。

First, it discusses the impact of the number of dimensions on rating results and the four meta-dimensions in AC. Second, it introduces the indexes of rating accuracy in AC and expounds different types of rater training programs and their impact on rating accuracy. Third, although AC has proved good criterion-related validity, the research on its construct validity has not yet reached an agreement.

首先，文章讨论了评分维度的数目对於评分结果的影响，以及评价中心中的4个元维度；其次，介绍了评价中心中衡量评分效果的指标，并讨论了评分者培训的分类及其对评分效果的影响；第三，虽然评价中心具有良好的效标关联效度，但对於其结构效度的研究至今尚无统一结论。

Second, it is necessary to accurately grasp the focus of education.

第二，要准确把握教育工作的重点。

The result of experimentation testifies the accurateness is 100 percent in the first stage and 93.3 percent in the second stage.

利用训练数据进行识别模型的训练，通过测试数据验证识别模型在第一阶段识别率为100%，第二阶段可达到93.3%。

In the second part, the author think that difficulty in theory and practice will be solved by purifying the main body of the crime, and the accusal need to be amended because the right meanings of criminals in contrast to the original intention of the crime.

其一，前述关于本罪犯罪对象内涵的各种观点[35]，都将犯罪嫌疑人纳入"犯罪分子"的意义范畴，显然是有罪推定观念在作崇，是侵犯他人人权的表现。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。