变动

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。

If all the vital data were hardcoded into the program, you would have to recompile for even the most basic change.

如果所有重要的数据是被硬编码在程序中的，你将不得不重新编译哪怕是最基本的变动。

The imprecision and recompose of Debussy s script resulted in enormous differences in provenance.

由于德彪西手稿的不精确性和他本人后来的修改变动，产生了不同出处的谱面差异。

C the basic record holder, place of residence, such as changes in population management information required.

记录持有人基本情况、居住地变动情况等人口管理所需的相关信息。

The purpose of this study was to determine the influence of the reference electrode to the motor unit action potential parameters including amplitude, duration, surface area, phases and turns by reading the same recording area by monopolar and cocentric needles.

本文的目在於以定量的方法比较参考电极的变动对於运动单元电位波各项参数之影响。

The right choice of the tool variables of the monetary policy is most significant for the control of the base currency in quantity and for the formation of the currency supply as well. Regulating the base currency should not only stress on the rediscount and the total amount of foreign exchange transaction, but also on the choice of the variables of the rediscount in accordance with the short-term result of the policy tools.

实证还显示我国货币乘数与除基础货币以外的其它因素具有长期的稳定关系，通过短期动态方程预测了样本期外的货币乘数，为中央银行预知货币乘数的变动规律提供了依据，也为有效控制基础货币创造了条件。3、货币政策工具变量的合理选择对基础货币量的控制直至货币供应量的形成具有至关重要的意义。

Optical imaging in which the most sophisticated part of the design, whether or optical lens reflex camera, a slight change will affect the quality of CCD imaging, CCD could have received even less than the phenomenon of image signals.

其中光学成像部分的设计最为精密，无论是光学镜头或是反射镜头，稍有变动就会影响CCD成像的质量，甚至可能产生CCD接收不到图像信号的现象。

It is necessary to expand the scope of registrable rights and complete compensation system.

登记机关还应建立统一的登记簿，记载不动产物权变动的情况，力求做到记载精确、完整，并

According to the changes in infrastructure investment and GDP statistics during the period of 1996-2008 in China, the results of calculating the correlation coefficient and regression analysis showed that the correlation between the total GDP and total investment in infrastructure was strong.

根据我国1996－2008年间的基础设施投资与GDP变动统计数据，计算出的相关系数和回归分析结果，表明GDP总量与基础设施投资总额之间的相关性较强。

Accompanied by the development of science and technology has been the regula r change of ideological trends.

在科学技术发展过程中，社会思潮也同时发生着类似钟摆的有规律的变动。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。