困境

From the assumption of individual rationality, based on contracting theory, using normative research method, it is deducible that: a whether earnings management is efficient is not refutable; b opportunistic earnings management is not necessary for positive research; c earnings management is value-irrelevant.

本文分析了当前学术界所面临的盈余管理实证研究理论困境，从个人理性的假定出发，以契约为切入点，运用规范研究方法，先后得出如下的推论：1）效率观盈余管理不可实证；2）机会主义盈余管理观是实证研究中多余的概念；3）盈余管理与公司价值无关。

To the paper industry of deep-set predicament, this is an interest good news undoubtedly.

对于深陷困境的报纸行业而言，这无疑是一个利好消息。

To the holding company of Lei Man's brother of deep-set predicament, want to live to must be abandoned somewhat.

对深陷困境的雷曼兄弟控股公司来说，要生存就必须有所舍弃。

There are many differences in financial condition and business performance among ST companies based on the regutory clauses of the special treatment. In contrast, the bankruptcy of companies has the uniform financial consequence that is the default on interest and principal payment on bonds and loans, and/ or the inability to repay trade creditors.

对其特别处理原因的统计和分析发现ST公司群体的构成极为复杂，即使从他们被特别处理时所符合的监管条款〓来看，其陷入困境时的财务状况和经营成果也存在不同程度的差异，与国外破产公司具有相对统一的财务后果不同。

But we should also see that the social intermediary organization under the adverse effects of values such as"the money is supreme", and"the power worship", is facing the ethical dilemma, presents the phenomenon of ethical anomie which are the lack of the role moral excellence, the jobholders'morals to deviate from the norm, the moral evaluation criteria to deviate from the norm, the moral control mechanism deficiently and so on.

但同时也应看到，社会中介组织在"权力崇拜"、"金钱至上"等价值观念的不良影响下，也面临着掩饰不住的伦理困境，出现了角色美德缺失、从业人员的道德失范、道德评价标准失范、道德控制机制匮乏等伦理失范现象。

The orientation of Chinas policy of raising the efficiency of monetary policy and removing deflation is:(1) To reconstruct transmission channel of monetary policy;(2) To continue in carrying out positive monetary policy;(3) To well co-ordinate financial policy and monetary policy;(4) To carrv forward micro-mechanism reform safely.

6提高货币政策效率，走出通货紧缩困境的措施是：①输通货币政策传导渠道；②继续实行积极的货币政策：③财政政策与货币政策协调配合；④稳妥有序地推进微观机制改造。

It's a thorny predicament and one that China needs to handle delicately.

这是棘手的困境，中国需要巧妙处理。

Due to this understanding, Zhuang Zi advocated wandering experice and pusure the spiritual freedom to desalinate personal sufferings and transform survival state.The third area is culture basis.

正是基于这样的认识，庄子在他的人生哲学中提出游世和体道的主张，借以淡化个人的痛苦和转化个人的生存困境。

Mr. Wang vividly displayed the hardships and humbleness among the people in everyday life, and pursued the value and dignity of life in view of desolateness of our everyday life. In his view, keeping one's spiritual life undamaged is much more important than one's material life.

汪曾祺着重表现了民间社会生活中困苦和卑微的生命常态，他正视人类的生存困境，从生命的荒凉出发去追求生命的价值和尊严，在他看来，比物质生活更重要的东西，是保持人的精神生命不受损害。

In 1993, she gave twice, explaining in a letter that she had seen "more suffering and more destitution" than usual.

1993年她捐了两次，在信中她解释说是因为她看到当年比平时有更多的人受苦井陷入困境。

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％。