经济困难的

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。

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 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。

Economist Peter Sperling of Touro College says unemployment figures are likely to continue even higher, despite recent positive indicators from beleaguered sectors of the U.S.

托罗学院的经济学者彼得·斯珀林说，尽管美国经济中一些困难重重的部门出现了乐观的指标，失业数字可能还会继续增加。

These elements include economic construction the difficulty of the weak position of economy of unreasonable, undercapitalize, crime, agriculture and development of medium and small businesses.

这些因素包括经济结构不合理、投资不足、犯罪经济、农业的薄弱地位以及中小企业发展的困难等。

Results Poor social economic status was prevalent in the longevous elderly population. The elderly people had limited social contacts except from their families. The daily lives of 65.0% of the longevous elderly were taken care of by their families. More than 81.8% of the longevous elderly people were financially supported by their families. About 89.2% of the longevous elderly people had accessed to spiritual supports in difficult circumstances, among 88.7% came from families.

结果 被访老人社会经济地位普遍低下；其社会网络主要是家庭，社会接触单一，但是能够从中得到较高的社会支持：65.0%老人日常生活主要由子女照顾，81.8%主要经济来源于家庭，在遇到困难时89.2%的老人曾经得到过安慰和关心，多数情况下(88.7%)是源自子女的关怀。

However, as a result of the market economy system and the long period of accumulating, the resourced-based city has been confronted by many conflicts and difficulties, such as the crocking up of resource, the depravation of environment, the singularity of industry structure, the stress of obtaining employment, the declining of standard of living.

资源型城市在中国经济发展过程中起着重大作用，但是长期受计划经济体制的影响及长期的历史积累，资源型城市面临着资源衰竭、生态环境恶化、经济和产业结构单一、就业压力大、生活水平下降等许多矛盾和困难。

Present regional social security project, if rural social endowment insurance, rural social medical insurance only covered less than 10% of the people in the countryside, the society succors, gives special care tofinding a room for and social welfare is all very limited, can"t far meet the urgent need of the rural society, exist such as ensure surface to be narrow ensuring competence to be low ensuring function bad , management system person who lag behind issuing, it develops such as the economic system of dual character and receives further, the rural economy is bad, peasant"s social security has bad consciousness, the land system is not perfected, influence of the obstacle factor that capital collection difficulty, running environment are restrained, etc.

目前区域性的社会保障项目，如农村社会养老保险、农村社会医疗保险只覆盖了少数农村人口，社会救助、优抚安置和社会福利都非常有限，远远满足不了农村社会的迫切需要，而且还存在着诸如保障面窄、保障水平低、保障功能差、管理体制落后等问题，其进一步发展还受到诸如二元经济体制、农村经济水平低、农民社会保障意识差、土地制度不完善、资金筹措困难、运行环境约束等障碍因素的影响。

The following factors, among others, could cause actual results and future events to differ materially from those set forth or contemplated in the forward-looking statements: defaults on or non-renewal of leases by tenants or renewal at lower-than-expected rent or failure to lease at all or on favorable terms, decreases in real estate values and impairment losses, increased interest rates and operating costs or greater-than-expected capital expenditures, our failure to obtain, renew or extend necessary financing, re-financing risks, risks related to our obligations in the event of certain defaults under co-investment ventures and other debt, risks related to debt and equity security financings, difficulties in identifying properties to acquire and in effecting acquisitions, our failure to successfully integrate acquired properties and operations, our failure to divest properties we have contracted to sell or to timely reinvest proceeds from any divestitures, our failure to contribute properties to our co-investment ventures, risks and uncertainties affecting property development, value-added conversions, redevelopment and construction (including construction delays, cost overruns, our inability to obtain necessary permits and public opposition to these activities), our failure to qualify and maintain our status as a real estate investment trust, risks related to our tax structuring, failure to maintain our current credit agency ratings or to comply with our debt covenants, environmental uncertainties, risks related to natural disasters, financial market fluctuations, changes in general economic conditions, global trade or in the real estate sector, inflation risks, changes in real estate and zoning laws, a continued or prolonged downturn in the U.S., California or global economy, risks related to doing business internationally and global expansion, risks of opening offices globally, risks of changing personnel and roles, losses in excess of our insurance coverage, unknown liabilities acquired in connection with acquired properties or otherwise and increases in real property tax rates.

以下因素可能会导致实际结果和未来事件与前瞻性陈述产生重大出入：承租人拖欠租金或者不续租；利率以及经营成本的提高；我们未能获得必要的外部融资；再融资的风险；与合资项目和其它债务发生特定违约时我方承担的义务有关的风险；与债务和股权融资有关的风险；确定拟收购的物业以及完成收购过程中遇到的困难；我们未能成功整合收购的物业和业务；我们未能剥离已经签约出售的物业或未能及时将剥离带来的收益再投资；影响物业开发和建设的风险和不确定性（包括建设延期、费用超支、我们无法获得项目建设所需的必要批准以及公众对项目开发建设的反对等）；我们无法获得或者维持作为房地产投资信托公司的资质；与我们的税收策划有关的风险；无法保持我们目前的信用评级；环保方面的不确定性；与自然灾害有关的风险；金融市场的波动；整体经济状况或者房地产业的变化；房地产和城市规划法律的调整；美国、加利福尼亚州或者全球经济的衰退；与开展国际业务和全球扩张有关的风险；保险范围之外的损失；与被收购的物业有关的或者其它未知责任以及房地产税率的提高等。我们的成功还依赖于总体经济走向，包括利率、所得税法、政府监管、立法、人口总数变化以及我们在10-K表中作的截至2009年12月31日的季度报告中&风险因素&和其它标题项下阐述的其它问题。

Guo also learned from the leaders of the enterprises about the difficulties during the enterprises' development, and demanded the accompanied leaders of departments concerned to strengthen exchange with the enterprises and provide all_around help and service so that these enterprises as flagships can play a leading role as soon as possible to guide Guangling's economic development and Guangling citizen's income rising.

每到一处，郭占宝都要向企业负责人了解企业发展中存在的困难，并叮嘱随行的部门负责人要加强和企业的沟通交流，为企业提供多方面的帮助和服务，希望全县各部门和社会各界继续创优发展，让这些企业尽早发挥龙头带动作用，促进经济发展，带动群众增收，在全县上下形成共同努力，共谋发展的强大合力，推动全县经济社会又好又快发展。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。