不公允的

And 4the thinking part of the community would bring no charge of unfairness against this plan.

连王国里有"思考"权的上层阶级也不会指责其有欠公允。

The fair value of a deposit at notice shall not be lower than the current value of the payable amount as of the first day it becomes drawable upon the request of the depositor for draw.

活期存款的公允价值，应当不低于存款人可支取时应付的金额；通知存款的公允价值，应当不低于存款人要求支取时应付金额从可支取的第一天起进行折现的现值。

It looks like evenhanded ground requirement, when the situation that improves a few people, cannot damage someone else.

它貌似公允地要求，在改善一些人的境遇时，不能损害到其他人。

Through deeply analyzing on typical cases and related regulations, we conclude that: the current regulations of business combination accounting do not touch on pooling of interest; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method; purchase and pooling of interest coexists in the practice of business combination in our country now; SEC and Finance of our country tacitly approve pooling of interest.

我国合并会计实务处理中购买法和联营法并存主要是由于我国流通股股价不能反映企业的整体公允价值，而企业的整体公允价值又不能通过评估获取，合并的交易价格有失公允等原因造成购买法的应用条件不成熟。

Article 21 If an enterprise fails to satisfy the conditions to stop the recognition for transferred financial asset due to it sells a put option and purchases a call option (namely up-and-down options) and it measures the financial asset according to its fair value, it shall, on the date of transfer, still recognize the transferred financial asset according to its fair value.

第二十一条企业因卖出一项看跌期权和购入一项看涨期权使所转移金融资产不满足终止确认条件，且按照公允价值计量该金融资产的，应当在转移日仍按照公允价值确认所转移金融资产；同时，按照下列规定计量继续涉入形成的负债

The empirical results in the dissertation indicate that:(1) In general, accounting earnings of listed companies show conditional conservatism during the period of 1998-2007;(2) In the three phases we define-introducing period(1998-2000), obviating period(2001-2006) and reapplication period(2007)-accounting conservatism varies in extent and shows an upward trend;(3) When observations in the year 2007 are tested alone, the dissertation finds out companies with fair value represent more conservative in accounting earnings than companies without fair value.

本文的研究结果表明：(1)总体上，在1998-2007年期间，我国上市公司的会计盈余具有条件稳健性；(2)在把研究期间分为公允价值应用的引(来源：AB9c2c9cC论文网www.abclunwen.com)入(1998-2000年)、回避(2001-2006年)和重新采用(2007年)三个阶段后，发现三个阶段的稳健性表现出阶段性特征，呈上升趋势；(3)对2007年上市公司样本的单独检验结果说明，存在公允价值变动损益的公司比不存在公允价值变动损益的公司，具有更强的会计稳健性。

This article argues that treasury stock method should underestimate the dilative effect of employee stock option on EPS to a great degree, so it is better to use fair value method to consider the dilative effect on EPS, and to match the information disclosure of EPS with the fair value measurement.

目前，各国会计准则制定机构大都也是采用库藏股份法。本章则通过对库藏股份法的分析，认为库藏股份法会在很大程度上低估员工股票期权对每股收益的低估作用，而且对每股收益的信息披露也与员工股票期权的公允价值法表内确认不相符合。

No system of disclosing the fair value of complex securities is perfect.

任何一个披露复杂证券公允价值的体系都不是完美的。

It is as accurate to say the human being fructifies with positive progress as tosuggest that the people who hold the line of impartiality and righteousness shall receive the utmost respect from the society at large, not the least because any deviation from such virtue usually leads to fortune enrichment in mundane domain, at the wake of modernization and civilization sinking deeper around this planet, and when the evolvement of mankind reaches a point calling for more response from the impartial and righteous, virtue of this kind is lauded by thinner group of people rather than larger.

如果人类应当积极进步之说不假，则其中能够秉持公允与正义的人最应当受到整个社会的尊重，尤其是在现今社会，与公正的偏颇往往可以换得庸俗的财富增长，当现代化和文明化的进程深入全球，而人类进化到了更需要公平正义予以回应的阶段，这一人群不是更壮大了反而是更缩小了。

If I sell health insurance for less than a fair premium, you do not have the option of buying more than you need and selling it on.

即使我销售健康保险收取的保费低于公允水平，你也不能够多买然后转手卖出。

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％。