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Surplus management,a controversial issue in both Chinese and foreign enterprises,has undoubtful necessity of existence,though opinions about its merits and drawbacks vary.

盈余管理是中外企业普遍存在的一个问题，其存在的利弊见仁见智，但其存在的必然性是不容置疑的。

DC offsets are not fixed; they vary unpredictably due to temperature drift and both thermal and 1/f noise sources.

直流偏移不是固定的；他们不可预见地变化由于温度漂泊和上*暖流和1/f 噪声源

ABSTRACT: Through the analysis of the status quo of the planning method of exploitation of urban underground space in China, the authors insist that there are many problems existing in underground exploitation and development such as the framework is ununiform, the content of planning is vary from one to another and so on.

作者简介：李传斌，男，硕士，工程师，国家注册城市规划师，现就职于青岛市城市规划设计研究院；潘丽珍，女，青岛市城市规划设计研究院副院长，教授级高级工程师；马培娟，女，工程师，就职于青岛市城市规划设计研究院。

It is found that the threshold algorithm and the function are very important for enhancement effects, and their degrees of the importance vary with characteristics of the voiced speech or the unvoiced speech.

分析发现，阈值算法和阈值函数对语音增强的结果有重大影响，且重要程度受到浊音／清音等语音性质的影响；SURE阈值算法和软阈值函数是较好选择。

Atmospheric pollen concentrations in a particular region vary markedly in response to geographical location, vegetational component, and various meterological parameters on many different time scales. Generally, during the 24-hour day, the highest pollen concentrations are observed at daylight, the lowest values are registered at night.

不同地区受其地理位置、植物组成和气候等多种因素的影响，空气花粉种类和浓度的变化模式有所不同，一般情况，一个地区白天空气花粉浓度高，夜晚浓度低；春夏季花粉浓度高，冬季花粉浓度低；春夏季乔木类植物花粉浓度高，而秋季草本类植物花粉浓度高。

Truffles are round, warty, and irregular in shape and vary from the size of a walnut to that of a mans fist.

松露是圆的，疣和不规则形的变化从一个核桃大小的一个男人的拳头了这一点。

In the Wasatch mountains the average density is 14, although it can vary from well below five to 25 or more.

在the Wasatch mountains，平均比率是14，而这个比率的变化范围很大，从小于5到高过25。

In the Wasatch mountains the average density is 14, although it can vary from well below five to 25 or more.

在华沙契山区，历史平均密度是14，而其范围可以从远低于5到大于25。

Ideas for reducing fossil fuel use by business vary from pedestrian to whacky.

让企业降低化石燃料用量的建议可谓形形色色，从平常到怪诞应有尽有。

In the development of society, Takenori standards and norms vary, Sangmu and Zonta not only good to cultivate loathe parade, the community will greatly benefit the building of spiritual civilization.

在社会的发展中，武德的标准和规范也不尽相同，尚武而崇德不仅能很好地陶冶憎操，还会大大有益于社会精神文明建设。

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。