不公允的

It is up to artillerymen to harden against this tendency when convinced that they have read the situation correctly.

然而，把这种要求视作步兵对炮兵任务和困难的误判也不公允，因为这就忽略了非常人性化的考虑：步兵指挥官的首要职责是尽可能消除部下的焦虑感并保护他们的阵地而不是去担忧炮兵的后勤问题。

They reveals the fair value measurement's defects and deficiencies which are some certain unfair, hard to obtain the data, and subjective equalitarian.

揭示了现行金融工具会计准则公允价值计量属性存在一定程度上的不公允，公允价值计量数据不易取得，主观随意性较大等缺陷和不足。

Note that this is very often different from the fair market value.

注意帐面价值通常情况下与公允价值是不一样的。

But the effect on the information content of net income per share and the net income per share after deducting nonrecurring profit per share is not significant.

导致公允价值计量对商业银行每股净利润和扣除非经常性损益的每股净利润的信息含量的影响不显著主要有以下几个方面的原因：首先是样本数据少的局限性导致在公允价值和历史成本两种计量方法下，收益的差异不显著；其次是当前我国商业银行的主要收入来源还是没有流通市值的存贷利差，在估计其公允价值时，存在更多的主观判断而导致的计量误差；再次是监管部门没有把公允价值损益纳入资本充足率中，投资者不认为公允价值损益能传递价值信息和风险信息，因而较少关注公允价值信息；最后，我国证券市场是一个年轻和不成熟的市场，其内部结构和外部环境都处在急剧变化之中，这种大环境和结构性变迁不可避免地影响到研究的结果。

They must discard cultural centralism and make an objective and fair scrutiny into "the Other". Neither Occidentalism nor egoism is scientific attitude of comparative poetics studies.

研究者必须摆脱文化中心主义的狭隘立场，以客观公允的态度对"他者"进行看视，"崇洋媚外"和"自我中心"都不是比较诗学研究的科学态度。

The weakness of the Principles of Accounting and System of Accounting in operation confines the restraint and supervision of the related trade.

非公允性、频繁的关联交易，扭曲了上市公司的经营成果和财务状况，不真实的会计信息，严重扰乱了中国资本市场。

Mr Smithers prefers the idea that markets are "imperfectly efficient", in other words, that they fluctuate around their fair value.

Smithers先生认为市场的"有效是不完美的，"换句话说，其价值围绕公允价值上下波动。

If the residual value is not material, it is preferable to estimate it at zero to avoid unnecessary cost of determining fair value at each balance sheet date.

如果剩余价值并不大，最好是估计在零，以避免在每个资产负债表日的公允价值确定不必要的成本。

The lack of fidelity of the profit management,the accounting information and profit control rethe main reasons why the accounting information is not true.The three not only have relations,but also very easy to be confused.So the paper analyses the connotation among the three,does some comparision,ancl at last presents a new connotation of the concert of the profit management.

盈余管理与会计信息失真、利润操纵是会计信息不真实公允的主要原因，二者既有联系，又有十分容易混淆的区别，以此为着眼点，分别辨析了会计信息失真、利润操纵与盈余管理的内涵，并进行了比较，最终提出了盈余管理的概念内涵

At that time, due to an immature market factors, the lack of active market, fair value is often difficult to obtain, leading enterprises in the use of these accounting criteria There is a certain arbitrariness, and thus left to the fair value of the abuse of loopholes, a profit of manipulation "Therefore, the new guidelines on the new system and operational matters dealing with the economy as much as possible by avoiding the 'fair value' pricing, according to the book value recorded." 2006 promulgated by the new accounting standards clearly require the use of fair-value model, this is not only the application of fair value measurement of financial instruments from the non-financial tools to the change, as well as for the application of fair value of a turning point - by the controversy "is used" to the "How a" turning point.

原因是由于当时要素市场不成熟，缺乏活跃的市场，公允价值往往难以获得，导致企业在运用这些会计准则时存在一定的随意性，从而也给滥用公允价值留下空子，出现人为操纵利润的情况，&因此，新准则和新制度对有关经济业务事项的处理尽可能地回避了按'公允价值'计价，而改按账面价值入账&。2006 年新颁布的会计准则明确要求采用公允价值模式，这不仅是公允价值计量的应用由金融工具向非金融工具的转变，也是对我国公允价值应用的一个转折点——由争论&是否采用&到&如何采用&的转折点。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。