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Even if both the creative accounting phenomenon and accounting fraud appear in companies with financial difficulties and are aimed to misreport, there has to make a difference between them: creative accountingrepresents the manipulation of the accounts according to accounting regulation and the law, while the techniques that break the law are considered accounting fraud.

即使双方的创造性会计与会计舞弊现象出现在经济上有困难的公司,并旨在错报,有使他们之间的区别:创造性会计代表对账目操纵按照会计制度与法律,而技术,被认为是违法的会计欺诈行为。

The article is mixed to the characteristic of area of East Asia sea above all try to analyse to the importance of our country, elaborated treaty of U.N.

本文旨在从我国所处的东亚海地区这一大的地区框架来分析和论述我国的海洋利益和海洋发展战略。

This thesis is a contrastive study on modality in both English and Chinese and its reflections in different texts.

本文旨在对中英情态词的对比以及它们在不同书面语中的使用情况进行探索。

The Battery Balance and Wattmeter is an all in one field meter aimed at the modeller who doesn't already have any measuring gear.

BBM功率计是一个多合一测量表,旨在给那些没有任何测量工具的玩家所使用。

The architects intended for the project to expresses lightness in its modular structural form, transparency, texture, and a seamless indoor to outdoor connection.

建筑师旨在表现其模块化的结构形式,透明度,轻盈质地,以及室内到室外的无缝连接结构。

Should emphasize every nearly end linkapply the brake , make moment of momentum of human body give end link far withmore rational route transmission, improve the movement pace effectively, increase theresult of attacking .

旨在找出下劈技术的差异性和共同特征,总结出高质量完成这一动作的运动规律和技术特点,取得了影响下劈技术动作的运动学参数,为跆拳道教学和训练提供定量的数据和理论参考。

Countrys in and so on Wei, Chu, Qin political reform measures involves to many damps business policy, is for the purpose of through carrying on to the trade manages the consolidated monarchial power effectively, the solution society is contradictory .

魏、楚、秦等国的变法措施中涉及到许多抑商政策,旨在通过对商业进行有效管理来巩固君权,解决社会矛盾。

But in the end, the car's success may hinge on its exclusive ordering process and scarcity -- a tactic meant to boost the carmaker's image with the monied ultra-luxury set.

最后,该车的成功或许取决于其独有的预订程序和稀缺性──该策略旨在促进雷克萨斯超豪华系列的形象定位。

Rice cultivars and 31 monogenic lines with blast resistance were challenged with 45 isolates of Magnaporthe grisea. All the cultivars belonged to wide spectrum of resistance.

本研究旨在通过对水稻品种的抗性筛选和抗性基因的分子标记研究,为培育具有稻瘟病持久抗性的水稻品种提供抗性亲本和用于辅助选择的分子标记。

This paper makes description and interpretation of selective relation of combination of monosyllable adjectives and nouns from the perspectives of syntax, semantics and pragmatics, which are based on corpus of Modern Chinese, in order to provide applicable research production of linguistic theory.

本文是在结合现代汉语语料库的基础上,从句法、语义和语用等角度对单音节形容词和名词的组合中的选择性关系进行描写和解释,旨在为第二语言教学提供语言学理论的应用性研究成果。

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However, as the name(read-only memory)implies, CD disks cannot be written onorchanged in any way.

然而,正如其名字所指出的那样,CD盘不能写,也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口,替代木托盘,免薰蒸,符合欧盟、北美各国对出口货物包装材料的法令要求;喷涂钢托盘适用于重载上货架之用,托盘表面根据需要制作成平板状、波纹状及间隔形式,满足不同的使用要求。

A single payment file can be uploaded from an ERP system to effect all pan-China RMB payments and overseas payments in all currencies.

付款指令文件可从您的 ERP 系统上传到我们的电子银行系统来只是国内及对海外各种币种付款。