可收回性

ST division dragon expresses, in eye antecedent condition and company sue Gelinkeer to fasten a company to reach specific all careful knot carries out case of tripartite series before ending, the company fastens a company to reach to Gelinkeer specific tripartite receivable money can call in the difference that the photograph before sexual judgement and this is compared and does not have materiality.

ST科龙表示，在目前情况及公司起诉格林柯尔系公司及特定第三方系列案件全部审结并执行完毕之前，公司对格林柯尔系公司及特定第三方应收款项可收回性的判断与此前相比并无实质性的差异。

As described in Notes 5 and 6 to the financial statements, there is uncertainty about the collectibility of these receivables.

如会计报表附注5和6所述，这些应收款项的可收回性存在不确定性。

In our opinion, except for the possible effects of the uncertainty about the collectibility of the project service fees and other long-term receivables, the financial statements referred above are in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, give a true and fair view of( or are presented fairly, in all material respects,) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended.

我们认为，除了应收工程服务费和应收长期款项的可收回性不确定可能对会计报表产生的影响外，上述会计报表符合国家颁布的企业会计准则和《XX会计制度》的规定，在所有重大方面公允反映了ABC公司20X2年12月31日的财务状况以及20X2年度的经营成果和现金流量。

It also discusses the application of CGU. It is evident there are some differences between the regulation and the accounting practice of public corporations. The difference is resulted from the lack of maneuverability for the specific principle. At the same time, the intention of profit manipulating of management and unperfected market also contribute to the difference expanding.

从《企业会计制度》颁布实施以来，上市公司在减值会计中进行了大量的实践和处理，本文分别对八项资产减值计提的依据、制度规定和技术要求进行了分析，结合理论要求与上市公司实务操作中的一些做法，并参考国外上市公司的减值会计处理，着重分析了：应收款项坏账准备计提比例的公允性和上市公司利用它调节利润的行为、固定资产减值准备中可收回金额的确定、使用价值的计量以及现金产生单元的应用、在建工程减值损失的计量。

As she looked at Warrington's manly face, and dark, melancholy eyes, she had settled in her mind that he must have been the victim of an unhappy attachment.

每逢看到沃林顿那刚毅的脸，那乌黑、忧郁的眼睛，她便会相信，他一定作过不幸的爱情的受害者。

Maybe they'll disappear into a pothole.

也许他们将在壶穴里消失