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Explain what is earnings management and point out that the ill-use of accounting policy, accounting estimate change and fundamental accounting error adjustment is the main method of earnings management in the near future.

对什么叫盈余管理进行了解释并指出随着盈余管理的手段越来越隐秘，滥用会计政策，会计估计及重大会计差错更正，随意变动八项资产减值准备的当期计提以及冲回金额，实现会计利润年度调节的目的，逐渐成为近几年来主要的盈余管理方式。

Thus, the appropriate income tax provision for the gain or loss will be triggered by the accounting entry.

这样，该会计分录会导致适当的所得税前对收益抵减或损失。

Rockwell Automation expects the transaction to be slightly dilutive to earnings per share in the first full fiscal year and accretive thereafter.

罗克韦尔自动化希望本交易在第一个全财政年度稍微冲减每股的收益，其后逐渐增加。

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

The unitized funds are valued based on the market value of the assets of the unitized funds, including any income accrued to the unitized funds, less any mortgages or other liabilities relating to the investments of the unitized funds.

单位基金根据其拥有资产的市值而估值，包括单位基金的应计收益，扣减任何按揭或与单位基金投资有关的负债。

With larger dividends, this accumulated error actually produces incorrect results.

实际计 算的应该是x/7(你可以自己化简一下上面的公式)这样做的原因，见原文这段倒数最后二行说编译器把1/7加了一次再减了一次，以便减少引入1/7带来的误差。

A new technique with adding activator and reducing koji in the production of soy sauce was studied in this paper.

研究了添加激活剂和减曲技术在酱油生产中的应用。

ADB is in the business of change for development for poverty reduction and sustainable economic development.

亚行所做的就是为实现减贫和可持续经济发展进行变革。

In the first case the speed of boat would be added to the muzzle speed of the bullet, and in the later it would be subtracted-again in accordance with the theorem for the addition of velocity.

在第一种情况下，船的速度将和子弹的出膛速度相加，在后一种情况下，它是相减-再次与速度的合成定理相一致。

Based on the theory of shrinkage, capillary force theory, the influence of road concrete additives in common use on surface tension of water is studied, and the results show that the influence of water reducer is very small whereas shrinkage-reducing agent and air entrainer can reduce surface tension of solution significantly. The relation between surface tension and additive dosage are non-linear relation. Each additive has an obvious critical micelle concentration.

从混凝土收缩的基本理论——毛细管张力理论出发，通过道路混凝土外加剂对水的表面张力的影响研究发现，减水剂对水的表面张力的影响很小，而减缩剂和引气剂可以大幅度降低溶液的表面张力，溶液的表面张力随外加剂的掺量呈非线性形式降低，而且都存在临界胶束浓度。

And Pharaoh spoke to Joseph, saying, Your father and your brothers have come to you.

47：5 法老对约瑟说，你父亲和你弟兄们到你这里来了。

Additionally, the approximate flattening of surface strip using lines linking midpoints on perpendicular lines between geodesic curves and the unconditional extreme value method are discussed.

提出了用测地线方程、曲面上两点间短程线来计算膜结构曲面测地线的方法，同时，采用测地线间垂线的中点连线和用无约束极值法进行空间条状曲面近似展开的分析。