导致...

For the eurozone, which has a broadly balanced trade account, the dollar's sharp decline threatens to create a growing trade deficit.

对贸易账户大体平衡的欧元区而言，美元急剧走软可能导致其贸易逆差不断扩大。

Challenge: Certain disparity exists yet in China's current accounting criterion and international accounting convention; The situation that the accounting office of our country unifies the whole country is broken, accountant may face the danger of the unemployment , Excavating to outstanding talent of foreign businessman, may cause the loss of the domestic talent .

挑战：中国现行的会计准则与国际会计惯例还存在一定的差距；我国会计事务所一统天下的局面被打破，会计人员可能面临失业的危险，外商对优秀人才的挖掘，可能导致国内人才的流失。

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

事情的起因在于债券价格下跌，而会计原则又允许保险业以摊销成本而非市价列示其帐面价值，结果导致许多业者以摊销成本记录的长期债券投资金额达到其净值的二、三倍之多，换言之，只要债券价格下跌超过三分之一，便很有可能把公司的净值全部吃光，这其中甚至包括好几家知名的大公司在内，当然债券价格也有可能会回升，使得其部份，甚至全部的净值得以回复，但也没有人敢保证债券价

An extraordinary amount of money has been lost by the insurance industry in the bond area -notwithstanding the accounting convention that allows insurance companies to carry their bond investments at amortized cost, regardless of impaired market value.

整个保险业界，因投资债券而蒙受了相当庞大的损失，虽然依照会计原则，允许保险公司以摊销成本而非已严重受损的市场价值来记录其债券投资，事实上，这种会计方法反而是导致更大损失的元凶，因为当初若是保险公司被迫以市场价格来认列损失，那他们或许就会早一点注意到问题的严重性。

Thus, the appropriate income tax provision for the gain or loss will be triggered by the accounting entry.

这样，该会计分录会导致适当的所得税前对收益抵减或损失。

There are obvious differences among the economic finance and accounting theory to explain earnings. The contemporary model of accounting earnings that based on accrual basis for accounting and historical-cost system is hard to show the level of earnings quality.

经济学、财务学和会计学对盈余的理论解释存在明显差异，现行会计盈余的确定模式基于权责发生制和历史成本原则，导致会计盈余信息存在固有缺陷，难以体现其质量水平。

This is followed by applying empirical data to test the effect ofalternative accounting treatment on the proxy contract.

本文认为，现行的会计制度存在导致盈余管理的机会主义制度缺陷。

Accounting policy choices and change the accounting treatment will result in profits changes, and their impact on enterprise distribution and flows direction.

会计政策的选择与会计处理方法的改变会导致企业利润的变化，进而影响企业自己的分配以及资金的流动方向。

Kanzawa pointed, the abdominal vertebra BMD of PTH gene individuals in BB genetype is obviously higher than those of Bb and bb genetype,so he considered that the BstBI polymorphism of PTH gene has dependability with BMD while the DraⅡpolymorphism of PTH gene has no dependablity with BMD.3 The polymorphism of estrogen receptor gene and postmenopausal osteoporosisPMOP is a metabolic bone disease existing in post-menopause femmes, as a result of these femmes\' hypofunction of ovary,ESG level drawdown and the disequilibrium of bone couple procedure,the bone resorption of osteoclast exceeds the bone formation of osteoblastic,osteopenia and bone fragility accrescence have developed,then induces fracture and so on.

Kanzawa等研究发现，BB型PTH基因人的腰椎BMD较Bb、bb型显著为高，认为PTH基因BstBⅠ多态性与BMD有相关性；但PTH基因DraⅡ多态性则与BMD无相关性。三雌激素受体基因多态性与绝经后骨质疏松绝经后骨质疏松是指绝经后妇女由于体内卵巢功能低下，雌激素水平低落，骨偶联过程失衡，破骨细胞的骨吸收大于成骨细胞的骨形成作用所导致的骨量减少，骨脆性增加，进而易于发生骨折的代谢性骨疾病。

Which results in the formation of a piedmont depression and accretion and thickening of continental crust.

导致山前坳陷带的形成和陆壳的加积、增厚。

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。