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This paper mostly use normative method to study professional judgment, including basic theory of auditing professional judgment, professional judgment"s new characteristic and significance which based on the modern risk-based audit, the new auditing mode"s further request to professional judgment.

本文主要采用规范研究的方法,对注册会计师职业判断风险相关的含义及形成机制、职业判断风险的构成要素进行具体分析。最后在分析具体风险要素现状的基础上提出了如何防范或降低注册会计师职业判断风险的措施。

The forming way about industry circle have some guide meaning for the present industry policy, industry circle can drive the whole develop in the area, but circle theory and practice have spatial difference. At the last of the thesis stands on the theory, contrast as much as the main questions of industry collect in reality economy, raise objectively the industry collect develop policy after explaining and analyzing as the theory judgment of analyzing industry collect.

研究产业集群的形成路径对我国当前的产业政策具有一定的实践指导意义,产业集群可带动区域的整体发展,而集群理论和集群实践存在差距,文章最后在理论的基础上,尽量对比现实经济中产业集群存在的主要问题,解释分析之余提出针对性的产业集群发展政策,以此作为分析产业集群政策的理论依据。

The principles and theory of AE testing technology is introduced.Subsequently the test system based on...

针对声发射检测技术的相关理论,结合军机油箱检测软件的开发,详细分析基于声发射的油箱检测软件的设计和实现,最后就该软件的特点及应用的重要性作了必要的分析和讨论。

Through a feminist reading of Homecoming and Dicey's Song, and combined with historical and sociological studies, the paper analyzes the transformation in the feminist consciousness involved in the lives of the three generations of the Tillerman women, which, according to the analysis, reflects the vicissitudes of the second-wave American feminist movement and the transformation of American women's feminist consciousness in this period.

本论文从历史学和社会学的角度分析了悌勒曼三代女性意识的变迁,并通过分析认为悌勒曼三代女性意识发展的总和构成了美国二十世纪六七十年代第二次女权运动时期妇女女性意识从再次觉醒走向极端,最后趋于成熟的全过程,反映了这一时期美国妇女女性意识的变迁。

By analysing and calculating the variations in distribution of axis direction contact force and contact pressure on screw thread, the influence of errors of pitch and taper of casing screw threads to the properties of resisting pull and sealing liquid and gas are studied. Based on the result obtained through analysis, a reasonable tolerance distribution for pitch and taper is proposed.

最后,本文通过分析计算内外螺纹不同的螺距、锥度参数配合时,轴向载荷及接触压力在螺纹上分布的变化,研究了套管螺纹的螺距、锥度参数误差对套管螺纹接头的拉伸和密封性能的影响,并依据分析结果提出了二参数公差带的合理分布。

As an example, the time series of China composite stock index is considered Firstly, the distribution of five days return on China composite stock index is studied. Secondly, based on the R/S analysis Hurst exponent is worked out and determination detecting can be done . Lastly, the topological characteristics such as correlation dimension and maximum Lyapunov exponent are extracted from time series.

作为例子,本文对中国股票指数时间序列做了实证分析,首先研究了中国股票指数的五天收益率的分布规律,然后运用重标极差分析方法计算出赫斯特指数,并以此为基础进行确定性检验,最后在相空间重构的基础上提取吸引子的拓扑特征指数。

According to the three-dimensional finite element analysis, the graph of axis force on steel, the graph of Z displacement on steel and the graph of whole transmogrification on girder are drawn.

通过模型分析计算得出的结果,得到钢筋轴力的分布图,相应的钢筋Z向位移曲线和梁的整体变形图,钢筋应力及混凝土平均应力曲线图,最后根据分析结果推导出钢筋应力与荷载的关系公式。

With the help of work of chapter three, container truck dynamic optimizing combination dispatch system base on WLAN was designed in chapter six.

在对集卡动态优化组合调度系统的实现进行分析研究的基础上,第六章对基于无线网络的集卡动态优化组合调度系统的构成以及功能进行了分析,完成了调度系统的设计,最后结合实例对系统的操作及功能进行了介绍。

Chapter Ⅳ Function Orientation and Industry Selection of Urban in Central Shaanxi Plain At first, the chapter put forward a theoretical module in the complement, perfect and trussing of the traditional function orientation by strengthening its own adjustability based on the analysis of the traditional theory and its disadvantage.

第三章 关中城镇体系演变及现处阶段的判断本章首先对关中城镇产生、演变和发展过程进行了回顾;其次从关中城镇体系的历史演进入手,对关中城镇规模结构、职能结构和空间结构的演变过程及其特征进行了动态分析,并在考察与借鉴美国西部、我国东部沿海城镇密集区城镇体系发展理论与实践的基础上,与关中城镇体系发展现状进行比较分析,从而得出诸如产业是基础、资金是驱动力、环境优化和制度创新是关键等理念:最后结合城镇体系的演变规律和关中城镇体系发展现状,指出关中城镇体系发展中存在的诸多问题,并从跨学科、多视角研究的角度,探讨了关中城镇体系现处阶段及其未来发展趋向。

At last, this essay applies the Balanced Scorecard to the China Construction Bank, analyses the CCBs four key success factors which including financial, customer, the internal business process and the learning andgrowth, puts forward a framework of BSC indicators( which could he a reference Uncommercial banks). And at the same time, the author analyses the actuality impediments of implementing BSC, and points out the tactics of conquering impediments.

文章最后对中国建设银行运用平衡计分法进行了财务、顾客、内部流程、学习成长四个方面的关键成功因素分析,提出了一个可供商业银行参考的平衡计分法指标体系框架,并分析指出了平衡计分法在我国商业银行应用的现实障碍与突破策略。

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推荐网络例句

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发,分析对称连杆曲线上鲍尔点的产生条件,提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品,年生产总值3000万美元,产品价廉物美、选料上乘、质量保证,深受国内外客户的青睐

The eˉtiology of hemospermia is complicate,but almost of hemospermia are benign.

血精的原因很,以良性病变为主。