实施中的

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。

To make a rod for one's own back 自讨苦吃you wish to be the best man, you must be prepared to suffer the bitterest of the bitter.吃得苦中苦,方为人上人Overreach oneself; overshoot oneself; overshoot th...

关于2005年度二级、三级翻译专业资格[size=5]考试有关工作的通知各省、自治区、直辖市人事厅：根据《翻译专业资格考试暂行规定》(人发[2003]21号)和《二级、三级翻译专业资格考试实施。。。

This paper, through analyzing the influence factors of performance evaluation of human resource management in performance evaluation of human resource management in project, ascertains the index system of performance evaluation, designs the procedures of appraisal, and evaluates the performance of human resource management in project completely.

通过对项目中人力资源管理绩效评价的影响因素的分析，确定绩效评价指标体系，设计考评步骤，对项目实施中人力资源管理的绩效进行完整评价。

In order to carry on closure safely, reliably, high-efficient and scientifically, it is necessary to carry on computation and analyze to various kinds of situations that may appear while closuring, especially to the change of the hydraulic parameters and the ascertain for the throwing particle-size, hold the key factor among them, carry on the planning, design and construction meticulously, carefully, guarantee the project progress and security.

为了能安全、可靠、高效、科学地实施截流，有必要对截流中可能出现的各种情况进行计算分析，特别是截流过程中的流速等水力参数变化及其抛投料粒径确定等问题作详细的计算研究，把握其中关键性因素，精心、周密地进行截流工程的规划、设计与施工，确保工程进度与安全。

The paper focuses on the research of important law implementation, enforcement and improvement involved in education debiting, education saving and education insurance to exert the available functions of financing solutions in promoting the development of education.

本论文旨在对教育贷款、教育储蓄、教育保险中存在的法律实施、制定与完善的突出问题进行探讨，以合理发挥金融手段在促进教育发展中的功能。

This experiment also implicates that the implementation of the next-generation GPS will be significant in the optimization of resources and to reduce the cost of the product in manufacturing industry.

同时，研究还表明，实施新一代GPS对产品制造全过程中的资源优化分配、降低成本具有重要意义。

Fourth, infiltrating the ocean consciousness into high school history teaching materials.

四、海洋意识教育在高中历史教学中的实施渗透

This practice loosed the forests' stored carbon into the atmosphere in the form of carbon dioxide.

由于这种方法的实施，减少了森林空气中二氧化碳以碳的形式存储在树木中的数量。

It has been proved it is one of the most successful marketing strategy.

实践证明，该方案在实施中取得了较好的效果。

This software system procures the expected effects as well as the positive comment from users in the field-operations.

该系统和本文中论述的其他ERP模块已经在现场实施中取得预期的效果，获得了用户的好评。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。