不公允的

In our opinion, except for the possible effects of the uncertainty about the collectibility of the project service fees and other long-term receivables, the financial statements referred above are in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, give a true and fair view of( or are presented fairly, in all material respects,) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended.

我们认为，除了应收工程服务费和应收长期款项的可收回性不确定可能对会计报表产生的影响外，上述会计报表符合国家颁布的企业会计准则和《XX会计制度》的规定，在所有重大方面公允反映了ABC公司20X2年12月31日的财务状况以及20X2年度的经营成果和现金流量。

The finance affairs of Ministry of finance before this checks the routine examination that is companies of pair of Ministry of finance, overall to resurgence communication financial standing is affirmative, look from the program of the examination and final result, this second problem does not affect the evenhanded report of financial standing of company calendar year, basically mix as a result of the Ministry of finance company reach to accountant policy specific the understanding that use is different be caused by.

此前的财政部财务检查是对财政部公司的一次例行检查，对中兴通讯总体财务状况是肯定的，从检查的程序及最后的结果看，本次问题不影响公司历年财务状况的公允反映，主要由于财政部和公司对于会计政策及具体运用的理解不同所致。

Writers of universal history, who have to deal with all the nations at once, appear to recognise the incorrectness of the views of historians of separate countries as to the force that produces events.

研究各国历史的通史家，似乎觉察到专题传记史家对造成历史事件的力量的观点有欠公允，他们不承认这种力量就是英雄和统治者的天赋的权力，而认为这种力量是各种各样不同倾向的力量相互作用的结果。

It's whole content is mainly about the following seven question:the definition of "fair value",the entry price of asset of swap-in in non-monetary transaction,the formula of judge in non-monetary transaction,the question of whether the exchange of the labour service could be listed in the range of non-monetary transaction,the standard to judge the asset for sale and not for sale,the rationality of non-monetary transaction relate to multinomial asset which is regarded as the same kind.

全篇主要讨论了"公允价值"的定义，非货币性交易中换入资产的入帐价值，非货币性交易判别公式，劳务交换是否可以纳入非货币性交易范畴，待售资产与非待售资产的判定，未实现最终交换目的的不同类交换视为同类交换是否合理，涉及多项资产的非货币性交易均视为同类交换其合理性等七个问题

It's whole content is mainly about the following seven questions:the definition of "fair value",the entry price of the asset received in non-monetary transactions,the formula of judge in non-monetary transactions,the question of whether the exchange of the labour service could be listed in the range of non-monetary transactions,the standard to judge the asset-held-for-sales and assets-not-held-for-sales,the rationality of the unfulfilled exchange of dissimilar non-monetary assets is regarded as the exchange of similar, the rationality of non-monetary transactions related to several assets is regarded as exchange of similar.

全篇主要讨论了"公允价值"的定义，非货币性交易中换入资产的入帐价值，非货币性交易判别公式，劳务交换是否可以纳入非货币性交易范畴，待售资产与非待售资产的判定，未实现最终交换目的的不同类交换视为同类交换是否合理，涉及多项资产的非货币性交易均视为同类交换其合理性等七个问题。

But on examining the Stipulation closely, and remembering that we have to do with a state of society in which written evidence was not easily procurable, I think we must admit that this Question and Answer, had it been expressly devised to answer the purpose which it served, would have been justly designated a highly ingenious expedient.

但是如果把约定详细研究一下，并且记着在我们所涉及的社会状态里面，书面证据是很不容易得到的，那末我以为，我们必须承认这种专门用以满足它所要求达到的目的的这种问题和回答，可以公允地认为是一种高度巧妙的办法。

The spring breeze of the at that moment new course reform blows the absolute being state the earth, the new lesson mark promote much give student encouragement and give public recognition, so the encouragement also became numerous magic weapon in teacher''s teachings then, always think to give public recognition, encourage the student inerrable, encourage to win to also have the university to ask hardly realizing, encourage to also want to pay attention to the technique and strategies, to consider time, location, simple and kind, just right; The encouraging language should be a sincerity, glow with enthusiasm, fresh, full of magic power, otherwise not only ineffective, may still hurt the student.

当下新课程改革的春风吹遍神州大地，新课标提倡多给予学生鼓励和表扬，因此鼓励也便成了众多老师教学中的法宝，认为表扬、鼓励学生总是不会错的，殊不知鼓励中也有大学问，鼓励也要讲究技巧和策略，要考虑时间、地点、应公允、淳厚，恰到好处；鼓励的语言应该是真诚、热情洋溢、新鲜、富有魅力，否则不但效果不好，还可能伤害学生。

Assets-Value is the outcome of our country's market economy. It's operation comes down to many economical actions such as attorning property right, reforming enterprise, bankruptcying and liquidating, assets mortagaging, assets ratepaying and so on.

摘要我国的资产评估是市场经济的产物，其业务涉及到产权转让、企业重组、破产清算、资产抵押、资产纳税等经济行为，虽然产生的时间不长，但已经成为我国蓬勃发展中的社会主义市场经济不可或缺的基础性中介服务行业，他扮演着评判社会主义经济发展和社会进步的公允裁判的重要角色。

Article 7When either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset.

第七条资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值，只要有一项超过了资产的账面价值，就表明资产没有发生减值，不需再估计另一项金额。

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％。