经济困难

For instance, accruals accounting, forecast, discounting and big bath are the important instruments of earnings management.

同时，随着金融市场的发展，不确定性的经济交易和会计事项也越来越多，对这些不确定经济交易和会计事项的正确判断也变得越来越困难。

Pakistani Law in Hong Kong and China Securities research head of Owen said that although the global economy and the Mainland economy continued to slow down, it is believed that the bear market in the financial markets, the most difficult period is about to end, expected in the next 12 months will be volatile Reduced, but will continue to bear market in the state.

巴基斯坦法律在香港和中国证券研究部主管欧文表示，虽然全球经济和内地经济持续放缓，但相信在金融市场的熊市，最困难的时期即将结束在未来12个月，预计将波动减少，但将继续承担在该州的市场。

This thesis begins with the definition and standardization of the enterprises in medium and small scale, and the economic analysis on them, drawing conclusion about the circulating funds problems; through the discussion about American and Japanese medium and small - sized enterprises on management, supporting policies, laws and regulations, and their mode and facilities of circulating funds, it probes into the efficient references and practical inspiration for our own; finally this thesis discusses the countermeasure to deal with the circulating funds problemsof medium and small - sized enterprises with the inspiration from the American!

论文首先对中小企业概念和界定标准，中国中小企业发展状况和融资状况进行了经济分析，得出了中小企业融资难等问题；通过西方社会美、日中小企业方面的管理方法，扶持政策及法律法规，以及融资模式和融资工具、担保方法的论述，为探讨我国中小企业制定法律法规和经济政策等方面奠定了基础，提供了有效的借鉴和有益的启示；最后，就中小企业融资困难和美日两国融资模式、担保经验启示，探讨了中小企业融资的对策。

In primary stage of socialism, we have not reaching the complete effectuation being not management.

南昌市公共体育场馆资金来源目前仍然主要依赖于国家财政的投入，经济水平处于全国的中等，生产力发展水平一般，要想全部实行公益性管理，在社会主义初级阶段是有困难的，经济水平还没有达到完全实行公益性的要求。

Then, Chapter Three is, from the external visual angle and by using the method of costs analysis, going to analyze and estimate the social cost losses of the state and consumers due to tobacco smoking, and comprehensively review difficulties confronted by enforcement of smoking control measures in China as well as importance and urgency of the tobacco monopoly system vs. the state's overall economic interests in consideration of the economic benefits offered by tobacco.

然后，第三章从外部性视角并运用成本分析方法分析和估算了吸烟给国家和消费者所带来的社会成本损失，并结合烟草所提供的经济利益，来综合考察我国实施控烟措施所面临的困难和烟草专卖制度对国家整体的经济利益的重要性和迫切性。

The negative impact of China's overabundance of population has permeated all aspects of social and economic life; in fact, many difficulties China has encountered in its economic and social development are directly related to the problem of population.

中国人口过多的不利影响已经渗透到社会经济生活的各个方面，中国在经济和社会发展中遇到的许多困难，都与它有直接的关系。

It can be said that currently China's economic life, the existence of many of the problems and difficulties with the predatory economy, both the Government and plunder or pillage are so personal.

可以说，目前中国的经济生活中，存在着许多的问题和困难的掠夺性的经济，政府和掠夺或个人掠夺都是如此。

Stimulus: The Politbureau held a meeting yesterday: 1 2009 is the most difficult year for China economy. 2 The Politbureau vowed to substantially increase govt spending and social welfare.

经济刺激：政治局昨天开会：1）2009年将是中国经济最困难的一年。2）政治局下决心要从根本上增加政府支出和社会福利。

In the post-war decades, they are in accordance with their different conditions, the progressive development of the national economy, and achieved certain success, but still largely under the shackles of the old international division of labor, in the comprehensive development of national economy, and there exist many difficulties, especially in some countries have also been a problem of indebtedness.

在战后几十年，它们依据各自不同的条件逐步发展民族经济，取得一定成就，但在很大程度上仍受到旧的国际分工的束缚，在全面发展民族经济方面存在诸多困难，特别是一些国家还受到债务问题的困扰。

This is, for China and other multiracial countries, very positive and may give some solutions for the future. In the introduction there is an explanation of the reason why I choose this title and also the questions about Switzerland in the field of present research and the meaning of those researches. The first part describes the formation of the community of Switzerland, and there I define the word "community" and the peculiarity of each member of this community, the time the Swiss people take to build this community. The second part describes this formation with more details like geographical problem, language differences, the psychological pugnacity for liberty, the practical art of neutrality and the freedom for religious behavior. Those themes prove the formation of the Swiss community. The third part contains the following topics: the international position of Switzerland and its stability, the balance of economic production, the foundation of the Swiss government and the charm of its feature. For those topics I use the economic, political and cultural angle.

全文分为瑞士多民族社会的形成，在这一部分中重点介绍了民族和民族共同体的界定，瑞士各民族的地理分布及主要特征，瑞士民族共同体形成的历史时间断限，在这一部分中特别提出了民族共同体的概念，为全文的行文打下一个概念基础；在瑞士民族共同体形成的表现部分中，共分为语言和地域差别问题的消弭，崇尚独立自由的心理素质的确立，中立外交政策的奉行，宗教多元化的制衡等几个小的部分，四个部分平衡并立，共同来论证瑞士民族共同体的表现；在瑞士民族共同体诞生的原因中，共分为以下几个部分，有瑞士特殊的国际地位与多民族社会的稳定，平衡发达的经济及其吸引力，多元政治体制的建构和灿烂文化和性格的魅力，也就是从政治、经济和文化三个角度对这个问题进行了阐述；在现代瑞士多民族社会问题部分中，有如下几个部分瑞士的外来人口在瑞士国家的生活状况，外来人口融合中的困难，以及瑞士民族共同体中其他的一些社会问题，主要探讨的是瑞士社会中的外国人的生活状况，以及在融合和同化的过程中的成功经验以及给整个瑞士社会带来的几个突出的社会问题；最后是对现代瑞士多民族社会问题的思考，也就是从和睦性，认同感以及民族平等政策三个角度中进行的分析。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。