查询词典 turnover

Renal osteodystrophy is a common complication in patients with chronic renal failure. According to difference in bone turnover rates, it is classified into high turnover renal osteodystrophy, and low turnover renal osteodystrophy (including mixed uremic osteodystrophy, aluminum-induced osteomalacia and adynamic bone disease).

肾骨病变为慢性肾衰竭病患常见之并发症，其传统之分类根据骨周转速率之不同分为高周转型骨病变，及低周转型骨病变（包括混合型肾骨病变，铝中毒引起之骨软化症，及再生不良型骨病变）。

Thus, antecedent variables of turnover intention and accommodating variables of turnover behavior are mainly study in turnover.

因此，离职意愿的影响因素和离职行为的调节因素的研究是离职问题研究的主要对象。

Studied economics or accounting knows that inspection business income, the indicator is a significant turnover rate and what the fixed asset turnover, asset turnover flow deposit loan-to-turnover ratio and so on.

学习经济学或会计知道，检查商业收入，该指标是一个重要的周转率和固定资产周转率，流动资产周转率存款贷周转率等。

Current assets viability analysis: an indicator reflecting the current assets turnover mainly accounts receivable turnover, inventory turnover, asset turnover and mobility.

流动资产营运能力分析：反映流动资产周转情况的指标主要有应收账款周转率、存货周转率和流动资产周转率。

In the long run, Taiwanese companies benefit from ERP system. In China, the financial performance becomes worse in the first year. The gross ratio, total asset turnover ratio and receivable turnover ratio improve in the third year. Among others, total asset turnover ratio improves significantly in the forth year.

本研究认为可能是大陆企业在微观方面实施ERP系统的基础条件不足，且大陆企业大多只购入ERP系统中的财务会计模块，较难充分发挥ERP原有功能和效果，导致ERP对于大陆企业的财务绩效表现并不如预期那样令人满意。

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) its innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新：(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够；(2)认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；(3)提出根据各个税种的特性，流转税和所得税的主要功能应有所分工；(4)流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补；(5)提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) it's innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新：(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够；(2)认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；(3)提出根据各个税种的特性，流转税和所得税的主要功能应有所分工；(4)流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补；(5)提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the income taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

In order to research the effects of minimum tillage and no-tillage patterns on kernel quality of winter wheat, five tillage patterns were adopted in Longkou city, Shandong Province, for three years. The five tillage patterns were as follows: conventional tillage with no straw turnover, conventional tillage with straw turnover, rotary tillage with straw turnover, serrated disk harrow tillage with straw turnover, no-tillage with straw cover.

为了研究不同土壤耕作模式对冬小麦籽粒品质的影响，采用了5种土壤耕作模式(常规耕作秸秆不还田、常规耕作秸秆还田、旋耕秸秆还田、缺口圆盘耙耕秸秆还田、免耕秸秆覆盖)在山东龙口进行了3年田间试验，测定了冬小麦籽粒蛋白质品质、面团流变学特性和淀粉糊化特性。

In order to assess the change of triploid populus tomentoza pulp plantation long-term-site productivity, The paper studied on effects of aboveground litterfall, fine root turnover and wet dust precipitation in nutrient cycling of triploid populus tomentoza pulp plantations at different ages,namely 2a、4a、5a、6a.It studied influence of different factors on decomposition of leaf、tree bark and twig of triploid populus tomentoza to select the operations to accelerate the decomposition and nutrient release. Finally, it studied influence of different intercrops on plantation site productivity and the relationship of intercrops and triploid populus tomentoza to select suitable intercrops. The main results as follows:(1)The aboveground litterfall of triploid populus tomentoza increased along with age from 216.03±59.7gm~(-2) at 3a to 482.38±101.3gm~(-2) at 7a, The N returned by litterfall wasl8.38±2.46kg.hm~(-2)a~-121.63±2.25kg.hm~(-2a~-139.51±4.61kg.hm~(-2a~-138.89±4.89kg.hm~(-2a~(-1) at 3a、5a、6a、7a respectively. The P returned by litterfall was 5.80±0.62kg.hm~(-2)a~(-1)、8.16±0.94kg.hm~(-2)a~(-1), 11.31±1.33kg.hm~(-2)a~(-1)、11.76±1.37kg.hm~(-2)a~(-1) at 3a、5a、6a、7a respectively. The nutrient returned by fine root turnover increased along with age, too. The N returned by fine root turnover was 3.85±0.41kghm~(-2)a~(-1)、5.22±0.63kghm~(-2)a~(-1),7.62±0.89kghm~(-2)a~(-1),9.17±1.22kghm~(-2)a~(-1) at 3a、5a、6a、7a respectively. The P returned by fine root turnover was 0.73±0.07kghm~(-2)a~(-1)、1.69±0.09kghm~(-2) a~(-1)、1.92±0.31kghm~(-2)a~(-1)、1.96±0.21kghm~(-2)a~(-1) at 3a、5a、6a、7a respectively. The leaf was the principal pathway to return nutrient to soil among litterfall, fine root turnover and wet dust precipitation. The proportion of returned N by leaf was 74.84%、71.96%、78.58%、75.03% at 3a、5a、6a、7a respectively,The proportion of returned P by leaf was 85.93%、80.31%、83.04%、83.23% at 3a、5a、6a、7a respectively. Therefore, it is important to protect and utilize the leaf in order to maintenance and enhance the long-term-site productivity of triploid populus tomentoza pulp plantation.

本文采取时序研究法，以3a、5a、6a、7a共4个不同年龄的三倍体毛白杨纸浆林为对象，研究了地上凋落物、细根周转、湿沉降在林分N、P营养元素循环中的作用及不同年龄林分N、P营养元素循环的特征，以评价三倍体毛白杨纸浆林长期立地生产力的变化；采取网袋法研究了不同因素对落叶、树皮、树枝分解的影响，以确定加快其分解、促进养分释放的措施：同时研究了不同间作物对林地影响、林木与间作物之间关系，以选择能维持立地生产力的合适的间作物种类等内容，得到以下结论：(1)随着年龄的增加，三倍体毛白杨地上凋落物的数量从3a的216.03±59.7gm~(-2)增加到7a的482.38±101.3gm~(-2)，通过凋落物归还的N分别为：3a时为18.38±2.46kg.hm~(-2)a~(-1)，5a时为21.63±2.25kg.hm~(-2)a~(-1)，6a时为39.51±4.61kg.hm~(-2)a~(-1)，7a时为38.89±4.89kg.hm~(-2)a~(-1)，归还的P分别为：3a时为5.80±0.62kg.hm~(-2)a~(-1)，5a时为8.16±0.94kg.hm~(-2)a~(-1)，6a时为11.31±1.33kg.hm~(-2)a~(-1)，7a时为11.76±1.37kg.hm~(-2)a~-1随着年龄的增加，通过细根周转归还的养分也在增加，归还的N分别为：3a时3.85±0.41kghm~(-2a~(-1)，5a时5.22±0.63kghm~(-2)a~(-1)，6a时7.62±0.89kghm~(-2)a~(-1)，7a时9.17±1.22kghm~(-2)a~-1归还的P分别为：3a时0.73±0.07kghm~(-2a~(-1)，5a时1.69±0.09kghm~(-2)a~(-1)，6a时1.92±0.31kghm~(-2)a~(-1)，7a时1.96±0.21kghm~(-2)a~-1从地上凋落物、细根周转、湿沉降三种不同途径归还林地养分所占的比例来看，地上凋落物中的落叶是归还养分主要途径，年龄在3a、5a、6a、7a时，通过落叶归还的N所占比例分别为74.84%、71.96%、78.58%和75.03%，归还的P所占比例分别为85.93%、80.31%、83.04%和83.23%。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。