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There are a lot of analysis models,index and data involved in management accounting,which is used by people without deliberations,and considered as absolute correctness However,management accounting has not been developed so consummately In fact,there still remain many questions deserving further study and discussion For example,some methods are not actual,while some don't take cost into consideration at all More attention should be paid, and more efforts are needed to make management accounting mor...

管理会计学科知识中涉及到大量的分析模型和数据指标,在现实生活中往往被人们不加推敲地生搬硬套,视其为当然的权威、绝对地正确,使管理会计的学习应用趋于教条化。而实际上,管理会计还是一门发展并不十分成熟的学科,其中存在许多值得我们进一步研究和论证的问题。例如,有些方法已明显与现实脱节,有些方法还停留在以静止的观点看问题,有的不考虑管理会计这一信息系统中数据信息的取得成本,有的分析模型一味追求精确复杂反而失去了实际应用价值,有的分析方法干脆就不具备多少严谨性和可信性。本文针对以上问题进行了讨论,旨在抛砖引玉,使管理会计这一学科更加健全和完善。

Of aesthetics and the definiteness of its content and leads to its immaturity and decline .

它的不确定,直接影响美学学科定位乃至研究内容的确定,导致美学学科的不成熟和衰微。

A Little Boy How I never could be tired with roaming about that huge mansion, with its vast empty rooms, with their worn-out hangings, fluttering tapestry, and carved oaken panels, with the gilding almost rubbed out---sometimes in the spacious old-fashioned gardens, which I had almost to myself, unless when now and then a solitary gardening man would cross me---and how the nectarines and peaches hung upon the walls, without my ever offering to pluck them, because they were forbidden fruit, unless now and then,---and because I had more pleasure in strolling about among the old melancholy-looking yew-trees, or the firs, and picking up the red berries, and the fir-apples, which were good for nothing but to look at ---or in lying about upon the fresh grass, with all the fine garden smells around me---or basking in the orangery, till I could almost fancy myself ripening too along with the oranges and the limes in that grateful warmth-or in watching the dace that darted to and Fro in the fish-pond, at the bottom of the garden, with here and there a great sulky pike hanging midway down the water in silent state, as if it mocked at their impertinent friskiness,---I had more pleasure in these busy-idle diversions than in all the sweet flavors of peaches, nectarines, oranges, and such like common baits of children.

tapestry绣帷;挂毯 nectarine油桃 gilding镀金 pluck 采,摘,拔 fir-apples:枞树的一种圆锥形果实 dace鲦鱼 dart猛冲,飞奔 impertinent不切题的一个小男孩查尔斯·兰姆我在那所很大很大的宅院里满世界地跑,从来不知什么是疲倦:那里有许许多多又大又空的房间和破破烂烂的帷帐,墙上的幔子还随风飘动,橡木雕花嵌板上的金粉却已剥落了——我常常到那座古老的大花园里去玩,那花园简直叫我一个人独占了,偶尔才碰上一个孤零零的老园丁——那园子里,油桃和桃子垂在墙头上,我根本不去碰它,因为那是禁果,除非偶然一回两回——因为,我更高兴在那些带着忧郁神情的老水松树或者枞树之间跑来跑去,从地上捡那么几颗红浆果,几只枞果,而那些枞果只能看,不能吃——有时候,我随便躺在嫩草地上,让自己完全沉浸在满园子的芳香之中——要不然,我就在桔子园里晒太阳,晒得暖洋洋的,一边想象自己跟那些桔子、好些菩提树一同成熟起来——再不然,我就到花园深处,看那些鲦鱼在鱼池里穿梭般游来游去,不定在哪里还会发现一条很大的梭子鱼冷冷落落地停在深水之间,一动不动,好象对于那些小鱼们的轻狂样儿暗中表示鄙夷,——我喜欢的是诸如此类无事忙的消遣,而对于象桃子呀,油桃呀,桔子呀等等这些普通的小孩子们的诱饵,碰也不去碰它。

The interests of minority shareholders was often harmed in the course of takeover, because of immatureness of China"s securities market and faultiness of China"s laws and regulations of takeover.

此外,由于我国证券市场的不成熟,收购法律法规的不完善,上市公司收购中少数股东权益受侵害的现象时有发生。

But institutional bounds still exist in trust industry, such as the defect in the law, the poor infrastructure of the trust industry and the immature market environment.

这些约束主要表现在外部法律法规的不健全,信托业社会基础的不足,市场环境的不成熟等方面。

Since this product can be used with the tin in order to melting the surface, however we did not acquire the technology skill to melt the tin, which was caused the existence of non-uniform thin coating on the phenomenon.Our engineering staffs have reviewed and this problem has been solved, it is no longer thin coating melts the surface coating.Eventually we led our products TKEKK with pased of current 50A, it has obtained to the minimum partial fuse time.

因为此产品所用可熔体其表面是镀锡,因当时我们公司掌握的可熔体镀锡技术不成熟,导致所生产出的可熔体表面镀层存在镀层偏薄不均匀的现象,最终导致给我们的TKEKK产品通50A电流时,熔断时间偏下限,对此,我公司的工程人员通过技术改良,现已解决了此问题,现生产出的可熔体表面镀层已不存在镀层偏薄,不均匀的现象。

Such immaturity is self-caused if it is not caused by lack of intelligence, but by lack of determination and courage to use ones intelligence without being guided by another.

如果不是因为缺少理智,而是因为在无人引导时缺少使用自己理智的决心和勇气,那么此种不成熟状态就是自我导致的。

Enlightenment is man's leaving his self-caused immaturity.

如果不是因为缺少理智,而是因为在无人引导时缺少使用自己理智的决心和勇气,那么此种不成熟状态就是自我导致的。

Ferdinand is convinced his past indiscretions should not count against him when Capello decides on his permanent skipper.

费迪南德相信他过去的不成熟不会对卡佩罗的决定造成任何影响。

For example, Cesare Lombroso believed that women were more likely than men to be atavists and that "even the female criminal is monotonous and uniform compared with her male companion, just as in general woman is inferior to man." By the same token, victimological theories advocate that the female victims are precipitate in the scenario of crime.

譬如,龙布罗梭即指出:女性比男性退化,较不成熟、较不具感知性,亦较愚昧,纵使一般而言,女性较男性不具犯罪性,但是女性犯罪者是一群缺乏女性特质的人,女性犯罪人是一种低劣的生物,犯了罪的女性,有较类似於男性的外表、感情和气概。

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The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应,而且减少跟风的可能性。

The new PS20 solar power tower collected sunlight through mirrors known as "heliostats" to produce steam that is converted into electricity by a turbine in Sanlucar la Mayor, Spain, Wednesday.

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