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The manager should be able to know, at each and every stage, what his real cash situation is - as opposed to the theoretical cash situation which includes accounts payable and account receivable in the form of expenses and income.

经理人应该能够知道，在每个阶段，他的实际现金状况是-而不是理论上的现金状况，其中包括应付账款和应收账款的形式，费用和收入。

Since our focus is on the relationship between corporate investment and earnings quality, this paper reviews related literature in this research field about measurement of earnings quality, corporate investment and investment efficiency, which concise analysis and discussion are also undertaken for corresponding literature, and chapter 3 tries to find theoretical evidence that accounting information can improve the investment decision-making and investment efficiency.

首先回顾了盈余质量、企业投资和投资效率的衡量方法，在此基础上，对国内外近期盈余质量与企业投资规模和企业投资效率的文献进行了回顾和简要的述评。

Therefore, study on distortion of accounting information is of important theoretical and practical significance.

因此，研究会计信息失真问题具有重要的理论和现实意义。

The enterprise that accrete sale theory is a few independence has the theory of sale through cooperating, its theoretical foundation is game theory.

共生营销理论是几个独立的企业通过合作进行营销的理论，它的理论基础是博弈论。

So the theoretical basis is provided for optimizing achromatism of the rhomb-type retarder and the material selecting scope can be extended.

从而为优化菱体型相位延迟器的消色差性，扩大材料的选取范围提供理论指导。

The research was to provide a theoretical basis for exploring acidifier mechanism of early-weaned lambs rations, the effects of different acid-binding capacity levels in diet of lambs on digestive tract physiological, and blood biochemical indices were researched in this experiment.

研究不同日粮系酸力水平对羔羊消化道生理指标和血液生化指标的影响，为探索早期断奶羔羊日粮中酸化剂的作用机理提供理论依据。

The chemical speciation of elemental sulfur impacted by various SOB was very poorly investigated, further research may provide theoretical support to the elucidation of sulfur metabolism of acidophilic SOB.

有关嗜酸硫氧化细菌作用下硫的形态研究十分缺乏，进一步开展嗜酸硫氧化细菌作用下元素硫化学形态的研究可以为这类细菌的硫氧化机制及对硫化矿的浸出机理的阐明提供理论依据。

Theoretical analysis and calculation on the acoustic properties of perforated panel absorber were described herein.

文章对穿孔板背面紧贴吸声薄层时的声学特性进行了理论分析与计算，并与实验结果作出比较。

Based on the theoretical and experimental studies in electrical and mechanical parameters, micro-perforated absorption material in the box, and positions optimization of the actuators and attached masses on the panel, several optimization methods for the acoustic performance of panel speaker are proposed.

基于对平板扬声器电－力参数测量、箱体内衬微穿孔吸声材料、驱动器以及附加质量位置优化的理论研究和实验测试，提出了若干种提高平板扬声器声性能的方法。

Based on the acoustic absorption theory of microperforated panel and by the means of the theoretical analysis and emulation, the paper focuses on the acoustic characteristic including acoustic impedance, frequency and acoustic absorption coefficient of microperrforated panel working in the combustion chamber which has high temperature and great temperature gradient.

摘要根据微穿孔板吸声理论，采用理论分析和仿真的方法，着重讨论微穿孔板在温度梯度下的声阻抗、共振频率和吸声系数等声学特性，分析其受温度影响变化的机理。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。