查询词典 zero adjustment

In addition to the above reasons, the listed companies in the quarterly result of the significant accounting errors corrected retroactive adjustment period before the financial data should be disclosed in the Quarterly Bulletin before or at the same time with a temporary form of notice be disclosed.

除了上述原因，在重大会计更正前的财务数据应予以披露之前或与临时性的通知，同时在季报披露期间错误追溯调整季度业绩的上市公司。

Explain what is earnings management and point out that the ill-use of accounting policy, accounting estimate change and fundamental accounting error adjustment is the main method of earnings management in the near future.

对什么叫盈余管理进行了解释并指出随着盈余管理的手段越来越隐秘，滥用会计政策，会计估计及重大会计差错更正，随意变动八项资产减值准备的当期计提以及冲回金额，实现会计利润年度调节的目的，逐渐成为近几年来主要的盈余管理方式。

Corporate profits after taxes in the five years 1971 through 1977 also averaged less than 6 percent of the national income (in spite of the fact that, as a result of insufficient accounting adjustment for inflation, they were probably overstated).

从1971年到1975年，这个比率年平均也低于6%（事实上，由于通货膨胀因素的会计调整不够充分，这个比率可能被高估）。

Quarterly Bulletin of listed companies in China as a result of a major retrospective adjustment to correct accounting errors in the previous reporting period, the financial data should be disclosed in the Quarterly Bulletin of the Quarterly Bulletin and at the same time or before the interim notice to be in the form of disclosure.

在中国按季通报上市公司作为一个主要追溯调整的结果，纠正前一报告期会计差错，金融数据应披露的季报，季报和同时或之前的临时通知在披露的形式。

With high-speed development of modem science and technology ,global altitude for selecting managements mode in guidance of strategic management and continuously makes suitable adjustment accounting to the environments so as to coordinate and balance the enterprises against environment and acquire whole competition superiority of the enterprises.

随着现代科技的高速发展，全球性竞争加剧，企业不得不站在全球高度，选择以战略管理为导向的管理模式，不断根据环境做出适当调整，以谋求企业与环境的协调与均衡，从而获取整体竞争优势。战略管理对传统管理会计提出了挑战，迫切要求传统管理会计更新观念，尤其是对战略决策信息的提供，要求提供更为广泛、更有用的与战略管理相关的信息。

Analysis in combination of relevant regulations on enterprise accounting system , enterprises accounting principle, and tax law benefits the correct accounting and tax-payment adjustment and meanwhile provides therieatcal the.

本文结合企业会计制度、企业会计准则与税法的有关规定对其进行分析，以便于企业正确进行会计核算和纳税调整。

If the state makes a material adjustment on the enterprise payment management policy or prescribes a new relevant system henceforth, the disposal of the original balance of the accrued payroll shall be otherwise stipulated.

今后国家对企业工资管理政策进行重大调整或者制定出台新的有关政策时，原有应付工资结余的处理再行规定。

From the point of domestic environment, grow through economic high speed of nearly 5 years, contradiction of accumulative economic structure sex is quite acerb already, comprehensive adjustment is imperative already.

从国内环境来看，经过近5年的经济高速增长，累积的经济结构性矛盾已相当尖锐，全面的调整已势在必行。

As for the compensator,it is characteristic of convenient adjustment, big adjusting range and high degree of accuracy. The theory and experiment show that the most important feature of this composite compensator is its achromaticity in a certain spectral range.

本文在复合式补偿器研究基础上，进一步从理论和实验上证明了该补偿器不仅具有相位补偿性能，而且在一定的光谱范围内满足消色差性能，削弱了延迟量对波长的依赖关系，适合于复色光使用。

Chapter Ⅶ Harmonious Development Mechanism and Management Pattern Formation of Urban System in Central Shaanxi Plain Firstly, three different view layers of macro, medium, and micro are adopted to study the relevant mechanism for developing urban system in Central Shaanxi; The macro layer mainly probed into the affect from government affair to urban development, reached the conclusion that whether government will rationalize and benefit the harmonious development will be largely owed to the government affair regulation and adaptive general planning system to fix on the urban construction aims and stresses on the foundation of speeding up mechanism and principle innovation; The medium emphasized analyzing the Industry assembling mechanism for harmonious development acceleration and regional distribution and cross-regional adjustment among economic zones from the two aspects of Industry structuring and regional economic spatial location; The micro analyzed the behavioral characteristics of the micro subject and its motivation effects in the urban system development from aspects of enterprises, non-governmental organizations and the public, and set up the compatible mechanism of its active stimulus and restriction.

本章首先从宏观、中观和微观三个层面入手研究了推进关中城镇体系协调发展的相关机制：（1）宏观层面重点研究了政府行为对关中城镇体系发展的影响，认为在不同制度环境下地方政府行为选择也是对其它主体行为选择的理性反应，但地方政府行为能否趋于理性化并有利于关中城镇体系的协调发展，关键还是在于尽快完成关中体制创新和制度创新的基础上，规范政府行为，建立有助于地区利益协调的宏观调控体系，并以此为基点确定了关中城镇体系的宏观调控目标与重点；（2）中观层面重点从产业组织和区域经济空间组织两个方面分析了推进关中城镇体系协调发展的产业聚集机制和各城市经济区的区内组织及区际协调机制；（3）微观层面从企业、非政府组织和公众三个方面入手。分析了微观主体的行为特征及其参与关中城镇体系协调发展的积极作用，并建立了促进微观主体主动参与的激励—约束相容机制。

Nowadays, most of research are to build a transmutative Petri Nets through adding controlling place sets, controlling arc sets and controlling policy to the basic Petri Nets, while the Controlled Petri Nets could be used to argue many controlling theory problems conveniently and to induce many logically and physically supervisory and solve the Event Feedback Controlling Problems and State Feedback Controlling Problem in DEDS supervisory theory.

目前大多数的研究表现为在变形后的受控Petri网基础上，利用各种方法求得各种逻辑型、结构型控制器，解决DEDS监控理论中的事件反馈控制问题与状态反馈控制问题。

On one hand, there are discussions with the works council and union about extension of short time working up to the end of September.

一方面，有讨论，工程理事会和联盟关于延长工作时间短至9月底。