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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。

If we believe in the inspiration and inerrancy of the Bible, unity in revelation, and progressive revelation, we must believe that God is the same, and the way God deals with his people is always the same: both in Bible times, and today ( s cholars often hide this fact from us), we can study biblical theology with confidence.

我们若相信《圣经》是上帝所默示的,完全无误(因为上帝是《圣经》的作者);启示的统一性;启示的历史进展性;上帝永远不变;上帝对待祂的子民的方法与原则不会改变﹕圣经时代如是,现在也如是(这一点是很多学者不愿意我们认真考虑的),我们便可以有信心地研究圣经神学。

If we believe in the inspiration and inerrancy of the Bible, unity in revelation, and progressive revelation, we must believe that God is the same, and the way God deals with his people is always the same: both in Bible times, and today (scholars often hide thisfact from us), we can study biblical theology with confidence.

我们若相信《圣经》是上帝所默示的,完全无误(因为上帝是《圣经》的作者);启示的统一性;启示的历史进展性;上帝永远不变;上帝对待祂的子民的方法与原则不会改变﹕圣经时代如是,现在也如是(这一点是很多学者不愿意我们认真考虑的),我们便可以有信心地研究圣经神学。

To cherish peace and friendly intercourse with all nations having correspondent dispositions; to maintain sincere neutrality toward belligerent nations; to prefer in all cases amicable discussion and reasonable accommodation of differences to a decision of them by an appeal to arms; to exclude foreign intrigues and foreign partialities, so degrading to all countries and so baneful to free ones; to foster a spirit of independence too just to invade the rights of others, too proud to surrender our own, too liberal to indulge unworthy prejudices ourselves and too elevated not to look down upon them in others; to hold the union of the States as the basis of their peace and happiness; to support the Constitution, which is the cement of the Union, as well in its limitations as in its authorities; to respect the rights and authorities reserved to the States and to the people as equally incorporated with and essential to the success of the general system; to avoid the slightest interference with the right of conscience or the functions of religion, so wisely exempted from civil jurisdiction; to preserve in their full energy the other salutary provisions in behalf of private and personal rights, and of the freedom of the press; to observe economy in public expenditures; to liberate the public resources by an honorable discharge of the public debts; to keep within the requisite limits a standing military force, always remembering that an armed and trained militia is the firmest bulwark of republic that without standing armies their liberty can never be in danger, nor with large ones safe; to promote by authorized means improvements friendly to agriculture, to manufactures, and to external as well as internal commerce; to favor in like manner the advancement of science and the diffusion of information as the best aliment to true liberty; to carry on the benevolent plans which have been so meritoriously applied to the conversion of our aboriginal neighbors from the degradation, and wretchedness of savage life to a participation of the improvements of which the human mind and manners are susceptible in a civilized state, as far as sentiments, and intentions such as these can aid the fulfillment of my duty, they will be a resource with can not fail me.

珍惜和平以及同所有有交往意向的国家的友好交往;对交战各国保持真正中立;在任何情况下,优先考虑以友善的讨论和理性来处理异议,而非通过武力来做出决定;排除外国阴谋和外国偏颇,这些对所有国家都造成堕落,对自由国家更为有害;培养一种独立的精神,其之公正不会侵犯他人权利,其之自豪不会丢弃自身权利,其之宽大不使我们自己纵养不值的偏见,其之高尚使我们蔑视他人的这些偏见;把众州的联合保持为众州和平和幸福的基础,拥护作为联邦链结的宪法,不论是其限制或权力;尊重保留给各州和人民的权利,因为它的重要性把它平等地纳入联邦总体的成功之中;避免最轻微的对良知权利和宗教功能的干涉,这些在民事裁判中豁免;代表私人和个人的权利以及媒体自由,以其全部的能量来保留其它相关有益条款;在公共花费中坚持节约;通过偿还公共债务来解放公共资源;在必要的限度下保持一支常备军,时刻要记住武装并训练过的民兵才是共和国的中流砥柱,即是,没有常备军他们的自由从未有危险,而有了一支庞大军队也未必安全,通过授权的手段来发展有益于农业,制造业,对外和对内的商业,以适当的方式支持科学的发展和信息的传播来作为真正自由的最好食粮;执行善意的计划以把我们的土著邻居从,野蛮生活的低贱和不幸中转化到参加入一个文明国家内人的思维,和举止都倾向的改良中--只要如此的思想,和意图能辅助我职责的履行,它们将成为不使我失败的资本。

Chinese people fellow the ideal of Confucius and Confucianism from ancient and they had a blue print to manage national affairs. Woefully, they didn't consider whether the realistic society would be coordinated with the ideal systems but just ponderously imposed the society with them. The reality is always changing while Chinese are not good at accuracy.

就是中国自古以来,就承袭了孔子的理想,儒家的理想,有一个治国的方案,但是就硬把它加在社会现实上面,完全不考虑社会现实是不是能够配合一个理想的秩序,而这个现实往往是变动的,但是中国人又是出了名的不精确。

If you could improve your offer,pls let us know,since supplies of this product are limited at the moment,we would ask you to act quickly.

那么你降一点点价格肯定是不能满足客户的胃口。他只会要求你降更多的。实际上你一降价也间接的告诉客户你的产品质量不怎么样。所以我们在和客户谈判的时候,该不该降价是值得慎重考虑的。

Then we discuss the graphs which the GLR equation contains. We find that GLR had summed up some unreasonable cut graphs but lost some necessary cut graphs because of the application of the AGK cutting rule. Further more, GLR ignored the interference diagrams and their equation does not satisfy the momentum conservation.

接着,我们介绍GLR方程,分析它所考虑的高扭度过程,指出它由于运用了AGK切割规则而计算了一些不合理的切割图,并因此遗漏了一些应该有的切割图,且它不满足动量守恒。

To the outside, we mainly study an offer model in which one indivisible civil-engineering project of unknown construction cost is tendered to n tenders. The offer is not the sole decisive factor which decides who will get the contract, the tendering plan and the offer can play an important combinatorial role in the competition, and the winner's offer via the procedure of competitive bidding tends to the symmetric Nash equilibrium in both the probabilistic sense and the economic sense.

对外主要研究完全不合作的投标竞争环境下的n人投标报价决策问题,考虑到报价不是得标的唯一决定性因素,施工方案和工程报价为赢得工程施工合同共同发挥组合效应,一定条件下,报价趋于Nash平衡。

A man does not tie his shoe without recognizing laws which bind the farthest regions of nature. Thus man

在不考虑引领神秘悠远的大自然的法则的前提下,一个人是不可能自顾不前的。

Because rude behavior in children is more often the thoughtlessness than of deliberate aggression , criticism , namecalling and orders only make a child angry and defensive .

孩子的不礼貌行为往往是缺乏考虑的结果,而不是故意冒犯别人,批评辱骂和命令只会使他们恼怒,产生抵触情绪。

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However, as the name(read-only memory)implies, CD disks cannot be written onorchanged in any way.

然而,正如其名字所指出的那样,CD盘不能写,也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口,替代木托盘,免薰蒸,符合欧盟、北美各国对出口货物包装材料的法令要求;喷涂钢托盘适用于重载上货架之用,托盘表面根据需要制作成平板状、波纹状及间隔形式,满足不同的使用要求。

A single payment file can be uploaded from an ERP system to effect all pan-China RMB payments and overseas payments in all currencies.

付款指令文件可从您的 ERP 系统上传到我们的电子银行系统来只是国内及对海外各种币种付款。