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This paper focuses on the discussion of fundamental accounting error adjustment method and its accounting treatment essence in practical area to make up scarcity of earnings management study.

关于上市公司采用重大会计差错更正方式调节盈利数据的专门研究文献更少,对此的讨论基本上都将其与会计政策和会计估计变更的处理归成一类,实质上是对追溯调整法调整报表期初数据在盈余管理中具体运用的研究,没有区别会计政策变更和差错更正的本质。

The theoretical research on, the comparison of and the reference to other information disclosure institutions of listed company are not the destination. The thesis lays the emphasis on the second half, that is,the policy proposal part at the basis of anatomization of the disclosure behavior of Chinese public companies. This is the main difference from other theses on the alike subject.

由于本文的选题在国内外鲜见专家学者作专门研究,目前相关的研究成果要么偏重于对于国外情况的介绍,要么就是围绕一个内涵宽泛的题目展开,全面固然全面,但也失之于全面,每个问题都点到了,却不够深入。

Lup dialeck ,as the most character's dialect has a special position in the dialectology of Uyghur,and so it brings about tense interest among the scholars at home and aboard ,and then a host of relevant works have been published.

罗布方言作为维吾尔语三大方言之一,在维吾尔语方言学中占有特殊的地位,罗布方言研究也就引起了国内外学者的浓厚兴趣,并有很多专门研究罗布方言的论著出版。

Lup dialeck ,as the most characters dialect has a special position in the dialectology of Uyghur,and so it brings about tense interest among the scholars at home and aboard ,and then a host of relevant works have been published.

罗布方言作为维吾尔语三大方言之一,在维吾尔语方言学中占有特殊的地位,罗布方言研究也就引起了国内外学者的浓厚兴趣,并有很多专门研究罗布方言的论著出版。

If you're in the market for a refrigerator, stove range or dishwasher, you may want to wait until September or October, says Sharon Franke of the Good Housekeeping Research Institute, a lab that tests and evaluates products for Good Housekeeping magazine.

如果你要买冰箱、炉架或者洗碗机什么的,你或许会考虑九十月再出手。专门研究家居用品的好家居研究中心的莎朗·弗兰克这样认为。

In "frothiness" it resembles only Microsoft's investments in cable and telecoms firms during the late 1990s, says Matt Rosoff at Directions on Microsoft, an independent research firm.

专门研究微软公司的独立研究机构Directions on Microsoft分析师Matt Rosoff表示,此项交易的泡沫化程度只能和微软在20世纪90年代对有线电视和电信公司的并购事例相提并论。

Some of the special units of study which are currently offered are Special Education, Languages, Educational Drama, Aboriginal Studies, Teaching English to Speakers of Other Languages, and Judaic Studies.

一些专门研究单位目前正提供特殊教育、语言、戏剧教育、原住民教育、英语教学,其他语言发言,以及犹太教研究。

"The real surprising thing is that there was something special about paternally from one's father inherited genes," said Wayne Potts, an expert in the area of MHC research at the University of Utah.

犹他大学专门研究MHC的专家Wayne Potts说:真正令人惊奇的是该研究结果与父系遗传基因有特殊关系。

Symbolic Dynamics has the advantage of being simple and to the point, can be used to analyze the essence of chaos-happening in the energy system; Melnicov Method can be used to study the mechanism of chaos-happening after system was perturbed. Chapter thirteen briefly introduced how to use the two methods to study chaos in a life energy system.

符号动力学以其简单和"粗粒化"的优点,抓住了能量系统中混沌发生的本质规律进行分析,而梅尔尼科夫方法则专门研究能量系统在受到扰动后产生混沌的机制,本文简要介绍了如何运用两种方法研究生命能量系统中的混沌并例举了简短的实例。

During the past 10 years, the research in connection with teaching in small-scaled class has been close to the hot spot at home and abroad, which has become a new studying field.

近十年来,作为国内外研究的热点,有关小班化教学的课题已经成为一个新的专门研究领域,但是,针对初中语文学科的小班化教学研究则较少。

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推荐网络例句

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%。

However, to get a true quote, you will need to provide detailed personal and financial information.

然而,要让一个真正的引用,你需要提供详细的个人和财务信息。