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在准备中

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In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手,阐述了谨慎性原则的含义及作用,强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性;介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求;详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现;着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题;并提出了关于谨慎性原则如何正确运用的几点建议:正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督,强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

SURVIVAL KIT: Have either a box or a suitcase with a few changes of clothes for everyone and a box with anything you think you will need for the first night or two, so you don't have to sift through boxes the first night.

救急箱:准备一个箱子或衣箱,放一些为家中每个人准备的换洗衣物,再准备一个箱子,放你觉得头两天用得上的任何东西,这样,你就不用在第一个晚上,在每个箱子中寻寻觅觅了。

In this paper I compare and study of pre-trial preparation outside the civil system and inspect the reform on the judicial practice and development of the system of pre-trial preparations of the thread, try to improve our pre-trial preparation process to find a feasible path, and the corresponding theoretical ideas. The main ideas are: First, in building a well-prepared pre-trial procedures, we must first solve the problem of litigation patterns" change and the introduction of partyism litigation concept; Second, establishing the indicting and replying procedures and replying losing rights rules, which are suitable for China"s national conditions; Third, redistributing the powers of judges and the parties and enhance the status of the main parties, further strengthen the parties evidence-gathering capability; Fourth, reshaping our mediation system.

本文比较研究了域外的民事审前准备制度,考察了我国司法实践中关于审前准备制度的改革和发展的脉络,力图找到完善我国审前准备程序的可行路径,并提出了相应的理论设想,主要有:第一,在我国构建完善的审前准备程序,首先要解决的问题是诉讼模式的转轨和当事人主义诉讼理念的引进;第二,确立适合我国国情的诉答程序以及答辩失权制度;第三,重新分配法官和当事人的权限,提升当事人的主体地位,进一步加强当事人的证据收集能力;第四,重塑我国的调解制度。

When cooled, stock made from meat congeals because of the natural gelatin found in the meat. The stock can be clarified with egg whites , and then filled and flavored just before the aspic sets. Almost any type of food can be set into aspics. Most common are meat pieces, fruits , or vegetables . Aspics are usually served on cold plates so that the gel will not melt before being eaten. A meat jelly that includes cream is called a chaud-froid.

这是一款冷菜,常用作&头盘&,制作时需要准备好模具,清汤通常用来做基础汤底(为了让清汤更清澈,制作前我们可以先将蛋白与肉搅在一起,并打上劲儿,这样做出来的清汤会有浓郁的味道和透明度),把明胶放入基础汤中,融化后加入事先准备好的各种肉类和蔬菜(通常会把他们切成块或片),搅拌均匀后倒入准备好的模具中,然后放入冰箱冷藏即可。

" Sausage: Highly seasoned minced meat, usually pork or beef, traditionally stuff ed in casings of prepared animal intestine."

香肠:经过调味的肉类食品,通常为猪肉或牛肉,常被充塞在准备好的肠衣中。

Under his arm might have been observed a red-bound copy of 'Bradshaw's Continental Railway Steam Transit and General Guide,' with its time-tables showing the arrival and departure of steamers and railways.

福克先生也准备好了,他胳臂底下夹着一本布来德肖著的《大陆火车轮船运输总指南》,这本书能给他提供在旅行中所需要的一切指示和说明。

The cooks in the kitchen woke up to carry on preparing the food and the chambermaids carried on with their work.

厨子在厨房中醒来继续准备食物,而且 chambermaids 继续他们的工作。

An idol of the Hindu Goddess Durga is protected with plastic while being stored in preparation of the Durga Puja festival.

一尊为大鄯节准备的 Durga 女神像被保存在塑料布中。

In the midst of battle, Foch (who later became a field marshal)reportedly sent this telegram to his headquarters: My center is giving way, my right has pulled back.

在战斗中,福煦向总部发了这样一封电报:我方中路部队正在后撤,右翼部队已经撤回,但形势一片大好———我正准备发起进攻。

In the midst of battle, Foch (who later became a field marshal)reportedly sent this telegram to his headquarters:"My center is giving way, my right has pulled back. The situation is excellent - I am attacking."

在战斗中,福煦向总部发了这样一封电报:&我方中路部队正在后撤,右翼部队已经撤回,但形势一片大好──我正准备发起进攻。&

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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

But because of its youthful corporate culture—most people are hustled out of the door in their mid-40s—it had no one to send.

但是因为该公司年轻的企业文化——大多数员工在40来岁的时候都被请出公司——一时间没有好的人选。