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By reviewing the history of international public accounting firms, we find that the formation of "Big 5" is the final result of uncountable mergers. And this fact provides empirical evidence for our accounting firms enlargement of scale through consolidation in order to develop oligopoly in the audit market.

通过回顾国际会计师事务所的历史演变,我们发现,"五大"是经过无数次合并才最终形成的,这一事实为我国会计师事务所通过合并扩大规模,形成寡头垄断型审计市场结构提供了经验证据。

The hypothesis of consolidation is important to identify Consolidated accounting statement reasonably.

合理的确定合并范围是正确编制合并会计报表的重要前提和基础。

In this essay, the author integrates with the Standards of Enterprise Accounting (2006), and analyzes our country's scope of consolidated accounting statement.

本文结合财政部06年发布的企业会计准则,分析了我国合并会计报表的合并范围。

AIM To investigate the changes in the clinical features of anesthetic management,safety and the incidence of major complications in acromegaly patients.

目的 探讨合并肢端肥大症对垂体腺瘤合并肢端肥大症患者的麻醉管理及并发症的发生是否有影响。

Based on Chomsky's Minimalist Program, Dai Manchun proposes the Principle of Generalized Leftward Merger for a unified interpretation of adjunction, concluding that adjunction does not result from movement, but from leftward merger in four positions in the sentence, i.e.

戴曼纯在Chomsky最简方案的基础上提出广义左向合并原则来统一附加操作,指出附加语在句中的位置不是由移动产生,而是自右向左在D、C、B、A四个位置合并。

The elderly type2diabetes were easy to combine with the infection of urinary system;Choosing drugs according to drug sensitivity results and treat the asymptomatic bacteriuria, are necessary to control the urinary infection.

老年2型糖尿病患者易合并泌尿系感染,根据药敏结果合理选药及针对无症状菌尿的治疗,是控制老年糖尿病合并泌尿系感染的必要手段。

Therefore, to establish a formal and reasonable business combination accounting principle, with references to international standards, is very crucial for us to improve the quality of accounting information.

那么,结合国际化规范我国的企业合并会计方法,对提高合并企业的信息提供质量意义重大。

Compare, for example, a combiner that returns the maximum element from calling the slots.

比较下例合并器的两种实现,该合并器返回插槽调用的最大元素。

Merger arbitrageur look at the risk of the deal not closing on time or at all.

合并套利者面对的风险为合并未能及时完成,甚至最终不能完成。

Methods Using selfmade investigating table, the data of 30 patients with schizophrenia complicated by diabetes mellitus and 30 patients simple schizophrenia were collected and analyzed.

目的 探讨精神分裂症合并糖尿病患者的临床特征。方法使用自制调查表,收集30例精神分裂症合并糖尿病患者和30例单纯精神分裂症患者。

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如果你是致力于教育事业,那么,艺术教育硕士学位阿什福德大学是给你的。

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目的:研究凋亡抑制因子survivin蛋白及其mrna在直肠癌组织中的表达及其与临床病理关系。

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