第五

There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

Five, students have experienced the differences of technological literacy education and industrial arts education during this study.

第五，学生体会到技学素养教育和传统工艺教育有所不同，他们觉得新的课程使用的材料和工具较简单，而且能提供他们更多发挥思考、分析、和创造力的机会。

Fifth, it is conducive to mobilize initiative of industrial real estate developer, to achieve a better investment.

第五，有利于调动工业地产开发商的招商积极性，更好地实现以商招商。

Fifthly, in order to overcome the difficulties and drawbacks of existing methods of input variable selection, a general engineering selection method is presented and implemented.

第五，针对已有模糊模型的输入变量选择方法的困难与缺陷，本文提出并实现了一种具有通用性的工程选择方法。

Fifth, we have seen that problems in the financial system are not isolated to the United States.

第五，我们看到的金融系统问题并不是孤立的在美国存在。

Fifth: Keswick.

第五﹕凯锡克运动。

Finally, the characteristics of China\'s labor market and the perfecting of old-age insurance system.

第五，当前中国城镇劳动力市场特点和养老保险制度的完善。

Under pressure from public opinion, the Legislative Yuan asked the Grand Justices to invalid are these sections.

第五、六次修宪议题发展的主轴为集中在国民大会制度的国会改革。

The coupling ligament and running mechanism of network system is discussed.

第五，深入探讨了网络组织的联结纽带及运作机理。

Fiveth, loanees may be various in condition. Our Group can't verify them in short time. If we wait loanee to pay billing after loan made, in case they can't get loan from bank, then can't pay 8% that should be paid earlier, then our Group's credit standing will get harmed, fund owner or gold owner may withdraw their fund to result in big loss to us. We won't do this get no profit but damage to our credit standing.

第五，需证方企业的条件千差万别，本财团在短时间之内无法调查核实，如果等到需款企业将款贷出来才支付，万一发生需证企业贷不出款的情况，无法支付已经形成的8%的开单费，也让联盟财团的信誉受损，很可能会让金主和银主撤走资金，导致巨大的损失，这样空手套白狼，吃力不讨好的事联盟财团是绝对不干的！

Finally it offers the analysis of the fault-tolerance system as well as its test verification.

这样，运行于空间环境中的系统的设计目标就是在保证系统实时性

However, it is still difficult to find out the real reason of the increase of the keratinized gingiva during the orthodontic extrusion whether it is due to the proliferation of the gingival tissue or to its elastic nature, that is because the proliferation of the fibroblasts as well as the connective tissue changes in volume and the intra-fibers spaces were all immeasurable in most of the studies.

然而，仍然难以找到真正的原因增加的角化牙龈在正畸挤压它是否是由于扩散的牙龈组织或其弹性性质，这是因为增殖的成纤维细胞以及作为结缔组织的变化量和内部纤维空格都是不可估量的，大多数的研究。