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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。

In cut and paste,the portion of a document to be moved is selected,removed to storage in memory or on disk,and then reinserted into the same or a different document.

在剪贴操作中,选择所要移动的文档部分,移动到内存或磁盘中进行存储,然后重新插入到同一文档或不同的文档中。

In cut and paste,the portion of a document to be moved is selected,removed to storage in memory or on disk,and then reinserted into the same or a different document.

在剪贴操作中,选择葰要移动菂攵档部分,移动到内存或磁盘中进垳存储,然后重新揷扖到同弌攵档或不同菂攵档中。

And legal system of our country currently in effect pays close attention to subleasing behavior lack , stipulate that mainly in the 224th "contract law ", the department adopts not to restrict the doctrine legislation pattern completely, stipulate be unable completely perfectly , come across from this in trying practice operation many difficult problem.

我国现行的法律制度对转租行为关注不够,主要规定在《合同法》第224条中,系采用不彻底的限制主义立法模式,且规定得不尽完善,由此在审判实践操作中遇到不少难题。

In particular, by coupling the compression algorithms with the ability to perform zooming and panning operations over networks, this prototype is able to eliminate redundant data transfer and achieve a smooth real-time image-browsing capability.

进一步说,通过在压缩算法中增加可在网络中执行放大缩小以及平移操作的能力。这个原型能够排除冗余的数据转换并且达到平滑、实时的图像浏览效果。

It is knowledge ofpsychology that design elements are acquired. User\'s behavior can be applied toplastic design through researching during operation from cognize and aesthesia,and thinking relative factors such as form, color, and material from user\'s values,emotion, culture, taste, etc.

从认知、知觉观察用户在操作过程中的行为习性,应用到产品的造型中来;从用户的价值观念、情感寄托、文化诉求、审美情趣等方面考虑产品设计中的形态、色彩、材质等相关的因素。

With jurisprudential analyses, the author examinates the above issues one by one to determine how to achieve the best results in practice, and then brings out the suggestions: 1provisions should be added on supplementary compensative liability of faulty party in defective shares assignment; 2company law should in particular provide for conditions of partial assignment of powers Vested in Shares 3company law should detail on the price and process of shares assignment so as to protect other shareholders purchase privilege; 4relevant registration should be improved; 5in consideration of the overabsolute provision of new Company Law for company articles of association, exceptions should bemade to association articles restricting shares assignment; 6assignment withoutconsent should be included by company law as a separate provision of CompanyLaw.

笔者在法理学分析基础上,针对上一部分提出的问题在实践中如何操作才能取得最佳效果进行逐个分析,并提出建议:一、建议增加规定瑕疵股权转让中过错方的补充赔偿责任;二、应当对转让部分股权权能的条件作单独规定;三、应当对股权转让的程序、价格规则进行细化,以保护其他股东的优先认购权;四、建议完善与股权转让相关的登记制度;五、由于新《公司法》对公司章程的效力规定过于绝对化,因此应当对公司章程限制股权转让的约定作出例外性规定;六、将股权的非协议转让问题作为单独一节,纳入《公司法》规定。

Some insertions that we give for granted to success in standard maps fails with bimaps.

这样,有些在标准 map 中可以成功的插入操作在 bimap 中就会失败。

Though the law involves the restriction of self-admission in China, some problems exist in practical course and practical manipulation.

自认的限制虽在我国的法律条文中有所涉及,但在实践过程或实务操作中仍然存在一定问题。

Though the law involves the restriction of self-admission in China, some problems exist in practical course and practical manipulation.

自认的限制虽在我国的法律条文中有所涉及,但在实践过程或实务操作中仍然存在一定。

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推荐网络例句

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石!

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻,也许正是在通往天国的路上,我体验着这白色的晕旋。

When you click Save, you save the file to the host′s hard disk or server, not to your own machine.

单击"保存"会将文件保存到主持人的硬盘或服务器上,而不是您自己的计算机上。