准则

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是&独立观&。&一体观&是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

There are ethics in every profession, and in the locksmiths' profession they are inflexible.

每个行当都有自己的道德准则，而且锁匠行当的道德准则是没有通融余地的。

The Masing rules, often used in modelling the behavior of soils under cyclic loading are unreliable when there is significant cyclic degradation of the stress-strain curves.

采用Masing准则及其修正来描述软黏土的动应力－应变关系往往与实际偏差较大，主要是因为该准则未能考虑软黏土的循环软化特性。

The two definitions of dilatancy in slip line theory are clarified, and the generalized Mises yield criterion matching Mohr-Coulomb yield criterion in plane strain condition is put forward where the effect of dilatancy can be considered.

阐明了滑移线场理论中有关剪胀的描述，推导了平面应变条件下考虑剪胀角影响并与Mohr-Coulomb准则精确匹配的广义Mises准则，研究了剪胀对浅基破坏模式的影响。

Guidelines for use of minimum mean-square error of the adaptive filter, according to statistical characteristics of the input signal automatically adjusting its structural parameters, in order to meet a best guidelines.

详细说明：采用最小均方准则误差的自适应滤波器，根据输入信号的统计特性自动调整其结构参数，以满足某种最佳准则的要求。

The range of The weighted coefficient b can be abtained and Mises yielding criterion can be linearly replaced by it.

建立了加权三剪应力屈服准则，导出了根据σs/τs 的比值选择权系数b的关系式，以及能够线性代替Mises屈服准则的加权系数的取值范围。

Character is made up of those principles and vales that five your life direction , meaning and depth .

品德是由那些价值标准和行为准则所构成的，这些标准和准则可以作为你的生活指南，能使你的生活充满意义和深刻的内涵。

By taking into account the latest developments of earnings management of listed companies in China and beyond, this paper swifts its attention to the restrictive factors of earnings management, and takes the key factors that restrict earnings management-accounting standards as the point of entry, and, on the basis of building a theoretical framework for earnings management, elaborates on the relationship between the earnings management and accounting standards of listed companies in a systematic manner for the first time.

以制约盈余管理的关键因素——会计准则作为切入点，在构建盈余管理理论框架的基础上，首次系统论证了上市公司盈余管理与会计准则制定之间的关系问题。

In China, for example, you separate requirements and guidance in different documents; other standard setters may do something similar.

比如，在中国，你们将准则要求和指南分列在不同的文件中；其他准则制定者可能也作类似的处理。

I hope that the CICPA's auditing standards board can be represented at our next meeting of standard setters.

我希望中注协的审计准则委员会可以派代表参加我们的下一次准则制定者会议。

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％。