会计科目

The estimation results show that the deferred income expense has positive relationship with earnings management, indicating that the more changes in earnings, the more possibilities that enterprise may decorate the earning level by using deferredincome tax. Additionally, the empirical result also shows that the instrument of earnings management for an enterprise usually focuses on the adjustment of recognition timing from the income and expense of the enterprise rather than the deferred income tax valuation allowances due to the temporary differences between GAAP and tax law, which is consistent with the previous studies.

实证结果发现，递延所得税费用与企业盈余管之为有显著的正向关系，表示企业盈余变动额愈大，愈可能使用递延所得税费用修饰盈余水准；实证结果同时也显示，企业真正用作为盈余管工具的部分是会计与税法规定之宽松程同而产生之暂时性差，主要从企业收入与费用认之时间点上加以调整，而非由递延所得税资产之备抵评价科目著手，此一结果则与先前之文献符合。

A:Statistics, accounting and calculus were my favorite subjects because I am good at crunching numbers.

统计、会计与微积分是我最喜爱的科目，因为我对于计算复杂的数字很在行。

Statistics, accounting and calculus were my favorite subjects because I am good at crunching numbers.

统计、会计与微积分是我最喜爱的科目，因为我对於计算复杂的数字很在行。

Call business accounting of course summary table the form again, collect summary table of proof of total staff charge to an account regularly according to proof of charge to an account, seize the form of accountant business accounting that always classifies Zhang with registering.

又称科目汇总表核算形式，根据记账凭证定期汇总编制记账凭证汇总表，并据以登记总分类账的会计核算形式。

At present, there are 2 provincial key vocational schools, 1 provincial key technical school, 2 backbone vocational middle schools, 23 adult vocational technical schools, almost 230 classes, over 13000 in-school students and almost 700 on-duty full-time teachers.

现有省重点职中2所，省重点技校1所，骨干职中2所，成人职业技术学校23所，班级数近320个，在校学生数13000多人，在职专任教师近700人，授业科目涉及纺织服装、机械基础、电子线路、基础会计、农业基础、旅游概念、计算机应用等30多个专业。

After having spent his semi-final year of the first degree in Economics and Accounting in Duisburg, he decided to take some times off, and improve his minor, which is Chinese language.

在他完成经济与会计的最后半学年课程前，他决定给自己点时间休息，并增进学习他的副修科目─中文。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。