应计项目

Over a short period, few transactions will be completed and there will be more accruals and deferrals than for longer period.

在短的期间内，完成的交易会很少，应计和递延项目比较多，在账目中考试应计和递延项目因素增加了财务报表的主观性。

The quality of interior environment in nursing home residents will become one of the attention-getting subjects due to the gradual increase of aging populations This paper directs at the research of nursing home's interior environment factors in Tainan We use the standard of international practice to analyze the intrinsical data of environmental monitoring and establish the characteristics which from environmental physical reaction of nursing home The research items are air environments (PM10 CO CO2 formaldehyde TVOC) temperate environments and light environment (illumination average brightness daylight factor) etc There are the inductive conclusions of this research: 1 In basic medicine the clinical diagnosis means the theory and technique about physical examination with patients The definition of clinical diagnosis in architecture should be the diagnosis of building preserve and improve the feasible way to extend building's service life and assure the residents of the healthy quality of interior environment The object of clinical diagnosis in architecture is not only to ensure the use of structure and environment quality but also keep the structure and environment quality in sustainable; therefore creating an efficient system of preserving plan is needed 2 It is an accurate and technical circumstance which about improving remedying and reconstructing the problems of structure space This circumstance includes finding questions ensuring causation ascertaining ultimate strength evaluating environment quality estimating the necessary of restoration and implementing on a suitable way Furthermore when reconstructing and ameliorating the appearance of structure space it should be respected and the memories of it should be preserved 3 In clinical diagnosis of environment quality of space the question of physical environment and the deficiencies of structure must be separated The structure space of construction and the high quality of space should be inspected strictly then observed the crucial reason that can find out any invisible and hidden causes The diagnosis of construction is to observe the reason of destroyed structure The environmental diagnosis of indoor and outdoor is to find out the crucial reason that influences health 4 In order to decrease the iterant problems the construction and environment of space should be diagnosed However the destruction by natural strength and artificial using by human are important causes that can affect the service life of construction Searching the cause of disease just like curing the patient which includes inspection diagnosis cure and prevention We tested the thermal conductivity of siding material in this research and then found out the roof east vertical face and west vertical face have most radiant heat especially the construction of RC The characteristics of opaquely outer casing have relations with the thermal conductivity of wall to wiz the ability of heat insulation Therefore increasing the efficiency of heat insulation and decreasing the endoergic factor of insolation are very important to temperate environments

而随著国内老年人人口逐渐增加，逐渐迈向高龄化之同时，对於高龄者使用空间之室内环境品质相关议题之探讨，亦成为未来我们需加以关注之议题之一。主要为针对台南某安养中心室内环境因子进行检测调查工作，利用现场室内环境测定以取得有效的实测数据；再藉由汇整相关国际评估基准，并进行实测数据比对分析，建立老人安养中心对物理环境反应之特性。并以前期相关研究文献回顾与老人安养中心实测案例现场的实验，来了解不同空间物理环境特性之影响，并将结果回馈实际建筑及室内设计之用。调查工作项目包含：空气环境之PM10、CO、CO2、甲醛、TVOC；温热环境之室内温度、相对湿度、人体PMV、PPD；光环境之照度、均齐度、昼光率等因子调查。本研究结果可归纳以下几点结论： 1 所谓临床诊断医学乃相对於基础医学而言，是指实际与病人接触的医疗及护理行为中牵涉到的理论和技术；而建筑的临床诊断的定义应为建筑本体与室内外诊断、维护及改善所有可行的方式来延长建筑物的寿命，并确保人与室内环境空间品质的健康。建筑临床诊断目的为确保结构体与环境品质能继续使用，而能维持所需要的效能及承受能力。一个有效的维护计画体系是必须建立的 2 在建筑空间之问题改善、治疗与修复执行中，是一个精确与技术性的事项，其中包含找出问题、确定原因、评估结构应力强度、评估环境品质、评估修复与改善必要性、选择及执行一个适当的过程。其改善与修复也必须尊重建筑空间原有色彩与形貌，并保留原有记忆及文化。 3 在临床诊断中空间环境品质中，物理性环境问题与结构构件缺陷必须分别判断，诊断建筑空间之结构与空间舒适品质必须详细观察其症结性问题，才能发现任何隐藏及有潜伏性缺陷的原因。建筑本体诊断是观察出建筑本体之破坏原因，而是内外空间环境诊断目的在於的找出影响健康因素之症结性问题。 4 建筑本体与空间环境之预防评估目的为降低与抑制问题的再发生。然而，自然力的破坏与人为使用因素皆是影响建筑生命期之主要因素，找出病源问题就如同医生对病人的处理，包含了侦查、诊断、治疗以及预防。 5 本研究以外墙材料热传导率测试结果发现，屋面与东西向立面是承受辐射热最多的地方，尤以 RC 的建筑更甚，不透明部分的外壳能特性主要与壁体的热传透率即隔热能力有关，但是承受来自日射的吸热影响，因此增加隔热性能与降低日射吸热因子是对温热环境是非常重要的。

The Contractor shall then be paid for such varied work under the terms set out in the daywork schedule included in the Contract and at the rates and prices affixed thereto be him in the Tender.

对这类工作应按合同中包括的计日工明细表中规定的项目及承包人在其投标书中对此所定的单价和价格支付承包人费用。

Except for any items for which the Daywork Schedule specifies that payment is not due, the Contractor shall deliver each day to the Engineer accurate statements in duplicate which shall include the following details of the resources used in executing the previous day's work

除了计日工报表中规定的不进行支付的任何项目以外，承包商应每日向工程师提交包括下列在实施前一日工作时使用的资源的详细情况在内的准确报表，一式两份

Except for any items for which the daywork schedule specifies that payment is not due, the Contractor shall deliver each day to the Employer accurate statements in duplicate which shall include the following details of the resources used in executing the previous day's work

除计日工作计划表中规定不应支付的任何项目外，承包商应向雇主提交每日的精确报表，一式二份，报表应包括前一日工作中使用的各项资源的详细资料

Interest income is recognised in the profit and loss account as it accrues, except in the case of non-accrual loans where interest is credited to a suspense account which is netted in the balance sheet against the relevant balances.

利息收入在应计期间於损益账内确认，除呆户利息则会被拨入暂记账，并与资产负债表内之相关结余项目对销。

Over a short period, few transactions will be completed and there will be more accruals and deferrals than for longer period. Incorporating accruals and deferrals into the accounts increase the subjectivity of financial statements.

在短的期间内，完成的交易会很少，应计和递延项目比较多，在账目中考试应计和递延项目因素增加了财务报表的主观性。

Again, in the determination of taxable income, both of accrual basis, the cost income ratio and principles.

比如，二者的计税依据都是应纳税所得额，即企业收入总额减去准予扣除项目后的余额。

In this paper, the surplus projections and the basic theory of asymmetric information were also discussed, on the basis of this analysis focused on the impact of earnings forecasts and information symmetry of factors: including the impact on earnings forecast accuracy of factors, the management earnings forecast information disclosure and the wishes of the company The judgement of accruals manipulation.

本文首先对盈余预测和信息对称的基本理论进行了阐述，在此基础上重点分析了影响盈余预测和信息对称的因素：包括影响盈余预测准确性的因素，管理当局盈余预测信息披露的意愿和公司对裁决性应计项目的操纵。

However, the estimation results show that most estimated values are not statistically significant. According to the Burgstahler and Dichev (1997), Mills and Newberry (2001), and Phillips, Pincus, and Rego (2003) studies, this study tries to examine whether the income tax expense/benefit has the ability to forecast the earnings management by using the temporary differences between GAAP and tax law while under the control of non-discretionary accruals and tax incomes.

延伸Burgstahler and Dichev(1997)、Mills and Newberry(2001)及Phillips，Pincus，and Rego(2003)的研究，本研究试著由GAAP与税法规定同所产生之暂时性差入，在影响课税所得的情况，并控制非裁性应计项目后，检定递延所得税费用/是否对盈余管有预测能。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了