查询词典 that's not fair

The application of fair value in Chinese Accounting Standa rds is full of twists. Under development of global economic integration and international coordination of accounting,Chinese standards-making institutions has realized that avoidance of fair value will lead to the set back of accounting theory. Thus, Fair value accounting is widely and deeply researched. In February 2006,the Ministry of Finance issued the new Accounting Standards System. Fair value as measurement was written in basic standard and widely applied in specific standards.

在经济全球一体化和会计国际趋同发展的大环境下，我国准则制定机构清醒地认识到，对公允价值的回避是理论上的退步，于是对公允价值进行了广泛、深入的研究。2006年2月，我国财政部发布了由一个基本准则和38个具体准则组成的新会计准则体系，首次将公允价值作为一种计量属性写入基本准则中，并且在具体准则中大量地运用了公允价值。

This paper use the normative analysis to analyses the investment property, debt restructuring, exchange of non-monetary assets, financial instrument and non-same control business combinations, which have mainly quoted the fair value measurements in the new accounting standards. Concerned about the fair value of the property listed on the application of China's impact on corporate profits. From the process of the practical application of the fair value ,analyses the mian factors which lead the fair value to become a profitable enterprise instrument manipulation again, and propose the relevant solutions.

本文主要采用规范分析法，对新会计准则中投资性房地产、债务重组、非货币性资产交换、金融工具和非同一控制下的企业合并这几个重点引用公允价值计量属性的会计准则进行分析探讨，关注公允价值计量属性的应用对我国上市公司利润产生的影响，从公允价值实际应用过程中分析导致其可能再次成为企业操纵利润的主要因素，并提出相关的解决对策。

The cold light fair instrument principle is to lie a wave-length the high strength between the 480-520 nanometers is only blue, through more than 12000 roots, the total length more than 1 mile fiber-optic conductions, again pass 2 slices Be plated the optical mirror slice of film processing by 30 many times, separate place the whole harmful purple outside and only with infrared ray, irradiation go to daubery on the special fair on the tooth, in the shortest time inside make fair through tooth essence small tube and many in the last years the deposition oxidize revivification function in the tooth surface and the deep dye creation and make the tooth returned to before having not yet dye of pure.

冷光美白仪原理是将波长介于480-520nanometer之间的高强度蓝光，经由12000多根、总长度超过一英哩的光纤传导，再通过两片经30多次镀膜处理的光学镜片，隔处了一切有害的紫外光与红外线，照射到涂抹在牙齿上的特殊美白剂上，在最短的时间内使美白剂透过牙本质小管与多年来沉积在牙齿表面及深层的色素产生氧化还原作用，使牙齿回到未经染色前的洁白。

If the company and the dissentient shareholders fail to agree the price within 30 days of the fair value offer, then within 20 days of the expiry of the negotiation period the company must apply to the Grand Court to determine the fair value of the shares held by all dissentient shareholders who have served a notice of dissent and who have not agreed the fair value with the company.

假如于出价后的30天内，公司与持异议股东仍未能就公平价值达成协议，那么于商议期届满后的20天内，公司必须向大法院提出申请，要求由大法院来为所有送达了异议通知书，且未能与公司就公平价值达成协议的持异议股东所持有的股份厘定其公平价值。

I am 45 years old, fair headed and have fair freckled skin, which in Australia climate does not fair well.

我今年45岁，我的肤色和发色偏浅，且有淡淡的雀斑，在澳洲的气候下非常容易受到伤害。

This Fair is held on the Monday following Old Michaelmas day ( October 10th); it is really St. Michael's Fair, but it is far better known by its secondary name of Pack Monday Fair.

此节在旧米迦勒节（ 10 月 10 日）之后的星期一举行，实际上是圣米迦勒节，但它的小名"星期一收工节"更为人所熟知。

The excellent and good rate was 81.8% for JOA score (excellent in 4 cases, good in 14 cases, fair in 4 cases), 77.3% for MacNab criteria (excellent in 4 cases, good in 13 cases, fair in 5 cases) and 90.9% for ODI index (excellent in 3 cases, good in 17 cases, fair in 2 cases).

JOA 评分：优4 例，良14 例，中4 例，优良率为81.8%；MacNab 疗效评价：优4 例，良13 例，中5 例，优良率为77.3%；ODI 指数评价：优3 例，良17 例，中2 例，优良率为90.9%。

Therefore, this article intends to introduce through the first depreciation of fixed assets in the enterprise accounting and reporting role, combined with the current implementation of new accounting standards the premise of the analysis of existing accounting standards for business enterprises in a wide range of depreciation methods of accounting practices at the advantages and disadvantages of the application, sinking fund through the introduction of sources of law, the meaning and characteristics, as well as introduce the fair value of the time value of money and the role of the property, which raised at the fair value method under the sinking fund depreciation of fixed assets at the application of the necessity and feasibility, which analysis sinking fund method in different models under the conditions of the application came to the conclusion that sinking fund at fair value method under the category of highway bridges listed companies a positive impact on applications and recommendations.

所以，本文拟通过先介绍固定资产折旧在企业会计核算和报告中的作用，结合当前新会计准则实施的前提，分析现有企业会计准则中各种折旧方法在会计实务应用中的优缺点，通过介绍偿债基金法的来源、含义及特点，介绍公允价值以及货币时间价值的属性和作用，从而提出在公允价值下偿债基金法在固定资产折旧中应用的必要性和可行性，进而分析偿债基金法在不同模型条件下的应用，最后得出偿债基金法在公允价值下对公路桥梁类上市公司应用的积极影响和建议。

Results: According to the Merchans functional rating scale ,the functional scores of retrograde locked intramedullary nail groop: 9 excellent 17 good and 4 fair, with a good to excellenct rate of 86.6%; that of 95 degree dynamic condylar screw groop: 4 excellent 12 good and 3fair,with a good to excellenct rate of 83.7%; that of condylar buttress plate groop:3 excellent , 11 good and 4 fair, with a good to excellenct rate of 77.8%; that of condylar blade plate groop: 8 excellent, 30 good and 13 fair, with a good to excellenct rate of 74.4%.

结果：根据Merchan膝关节评分标准，逆行交锁髓内钉治疗30例，优9例，良17例，一般4例，优良率86.6％；动力髁螺钉治疗19例，优4例，良12例，一般3例，优良率83.7％；解剖钢板治疗18例，优3例，良11例，一般4例，优良率77.8％；L钢板治疗51例，优8例，良30例，一般13例，优良率74.4％。

SFAS No. 119 (FASB 1994) amended SFAS No. 107 to require that the fair value estimates be presented together with the related book values and without combining the fair value of derivative financial instruments with the fair value of nonderivative financial instruments.

财务会计准则第119号（ FASB的1994 ）经修正的财务会计准则第107号，规定了公允价值的估计，可连同有关本书的价值和性相结合的公允价值衍生金融工具与公允价值的nonderivative金融工具。

Salt is good, but if the salt becomes flat and tasteless, with what do you season it?

14：33 盐本是好的，盐若失了味，可用什么叫它再咸呢？

He reiterated that the PLA is an army of the people under the leadership of the Communist Party of China.

他重申，人民解放军是在中国共产党领导下的人民军队。