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There are a lot of analysis models,index and data involved in management accounting,which is used by people without deliberations,and considered as absolute correctness However,management accounting has not been developed so consummately In fact,there still remain many questions deserving further study and discussion For example,some methods are not actual,while some don't take cost into consideration at all More attention should be paid, and more efforts are needed to make management accounting mor...

管理会计学科知识中涉及到大量的分析模型和数据指标,在现实生活中往往被人们不加推敲地生搬硬套,视其为当然的权威、绝对地正确,使管理会计的学习应用趋于教条化。而实际上,管理会计还是一门发展并不十分成熟的学科,其中存在许多值得我们进一步研究和论证的问题。例如,有些方法已明显与现实脱节,有些方法还停留在以静止的观点看问题,有的不考虑管理会计这一信息系统中数据信息的取得成本,有的分析模型一味追求精确复杂反而失去了实际应用价值,有的分析方法干脆就不具备多少严谨性和可信性。本文针对以上问题进行了讨论,旨在抛砖引玉,使管理会计这一学科更加健全和完善。

The irrepressible Bloom, who also had a shrewd suspicion that the old stager went out on a manoeuvre after the counterattraction in the shape of a female who however had disappeared to all intents and purposes, could by straining just perceive him, when duly refreshed by his rum puncheon exploit, gaping up at the piers and girders of the Loop line rather out of his depth as of course it was all radically altered since his last visit and greatly improved.

布卢姆简直克制不住自己了。他机警地怀疑,这个老手兴许是被女人这一对抗物所吸引而出去做了一番军事演习的。然而这时那个女人实际上早已消失得无影无踪了。他定睛一看,才勉强辨认出那个灌了一肚子朗姆酒、精神随之而振的水手,正毋宁说是出神地仰望着环行线的陆桥桥墩和纵梁。当然自从他最后一次踏访,这里已大大地改建,面目一新了。

It was stubbornness that made him disregard the warnings of the Young Marshal, Chang Hsueh-liang, that his Manchurian soldiers no longer wanted to fight the Communists, and resulted in his being kidnaped at Sian in 1936; it was ignorant obstinacy that made him countermand General Stilwell's order in 1942 for Chinese troops to evacuate Burma by way of India so that many were lost under the fastnesses of Tibet where they died; it was conceited mulishness that made him go into Manchuria in 1945 against the advice of General Wedemeyer; and finally, it was blind obstinacy and a crazy faith in his own rightness that made him disregard the warnings of his generals that the war could only be settled by political means until in the end politicians refused to head the government, generals refused to take command in the field and foreign powers refused to send him any more aid.

正是由于他的固执,使他不顾张学良少帅的一再警告,不相信张的东北军再也不愿打共产党了,结果酿成一九三六年的西安事变,他被扣押起来。他的愚顽不化使他在一九四二年撤销史迪威将军的命令,不让中国远征军取道印度撤出缅甸,致使许多士兵在西藏的穷乡僻壤迷途丧命。他的刚愎自用使他在一九四五年不顾魏德迈将军的劝告而进军满洲。最后,还是由于他盲目地固执己见和疯狂地自以为是,使他不顾手下将领们的一再告诫,不相信只能用政治手段来解决这场战争,结果搞得文官不愿主持政务,武将拒绝挂帅上阵,外国也拒绝继续提供援助。当然也可以把这称之为坚忍不拔。

We want to emphasize that we are not faulting auditors for their inability to accurately assess loss reserves.

我们想要强调的是我们并不是怪罪会计师没有办法准确地评估损失准备(当然这会影响到最后的盈余数字),我们无法原谅的是他们没有公开地承认做不到这一点。

To the male, if they are in the process that one's early years masturbates,learned how to just can control ejaculation better, so in the following sexual life they may have stronger ego to control ability; of course, if they always try to achieve orgasm quickly when one's early years masturbates, so the circumstance that appears likely in the following sexual life to ejaculate prematurely.

对男性来说,如果他们在早年自慰的过程中学会了怎样才能更好地控制射精,那么在以后的性生活中他们可能有较强的自我控制能力;当然,如果他们在早年自慰时总是试图更快地达到性高潮,那么在以后的性生活中就有可能出现过早射精的情况。

I meant to sweep dramatically out of the room, but of course I caught the toe of my boot on the door jamb and

我想要气势汹汹地冲出门外,但是,当然,我的靴子绊到了门框,怀里的书散落一地。

I meant to sweep dramatically out ofthe room, but of course I caught the toe of my boot on the door jamb and

我想要气势汹汹地冲出门外,但是,当然,我的靴子绊到了门框,怀里的书散落一地。

It is sure that in common law countries deal with joint action as system joinder ofparties, which directly brings it into the scope of litigant subject and is more familiarin pleading procedure.

当然,英美国家更多地是把共同诉讼制度称为当事人合并制度加以认识和处理,这种方式直接把这一制度纳入诉讼主体的范围,因而更多地见之于诉辩程序之中。

Leon quickly got on the dark green van which Chi Chuen was on board; and the van immediately drove away. However, Ah Bee was still waiting for the arrival of Joe Chan, and both of them were carrying big luggage. Soon, Leon's van returned and Ah Bee put on the luggage in the van. Fans silently stood beside the van and they can see Leon's complexion from outside. Suddenly, Leon waved to the fans and fans immediately replied. Leon then did a "sleeping" gesture (put two hands on the side of this cheek), telling them that he has to sleep.

Leon很快就上了子泉和司机驶来的墨绿色保母车,保母车立刻驶走了,不过阿B则折返禁区口会合一同回港的陈善之,取回大件行李,再推上机场大楼外,不久Leon又坐著母车回来,阿B将行李放上车尾厢之际,歌迷们都默默地站在车前,透过玻璃窗清楚地凝望Leon,这时Leon忽然向歌迷们挥手,歌迷当然立刻回应,Leon就向大家做手势,将双手合什放在脸侧,显示自己要睡觉。

But after all, the Christian pastoral also sought to produce specific effects on desire, by the mere fact of transforming it fully and deliberately-into discourse: effects of mastery and detachment, to be sure, but also an effect of spiritual reconversion, of turning back to God, a physical effect of blissful suffering from feeling in one's body the pangs of temptation and the love that resists it.

但是,归根结底而言,基督教教士同样是将欲望完全地、审慎地整合到话语之中,试图生产出各种作用于欲望之上的效用:这当然是为了控制欲望与远离欲望,而且要实现一种精神复归——复归于上帝,在抵抗爱欲焚身之时,感受到的是一种神性的痛苦。

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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。