解释

Explain what is earnings management and point out that the ill-use of accounting policy, accounting estimate change and fundamental accounting error adjustment is the main method of earnings management in the near future.

对什么叫盈余管理进行了解释并指出随着盈余管理的手段越来越隐秘，滥用会计政策，会计估计及重大会计差错更正，随意变动八项资产减值准备的当期计提以及冲回金额，实现会计利润年度调节的目的，逐渐成为近几年来主要的盈余管理方式。

No accounting convention can capture his sterling record.

没有哪种会计惯例能够解释他的非凡记录。

The study provides evidence that accounting amounts for firms applying IAS evidence less earnings management, more timely recognition of losses, greater value relevance of accounting amounts, and a lower cost of capital.

研究提供证据会计数量因为公司应用信息家电证据比较少的所得管理，损失的比较及时的承认，解释数量，和首都的比较低的费用比较很棒的价值中肯。

The expert witness of forensic accounting, as a special type of the system of expert witness, is a litigation activity witch the forensic accountants explain and refer to accounting evidence at court using their accounting, auditing and law knowledge and experience.

法务专家证人制度作为专家证人制度中的一种特殊类型，主要是指具有、会计、审计等相关知识的法务会计专业人员在开庭审理前和审理过程中对所涉法务会计专业问题进行证据咨询解释和损失计量的诉讼活动。

However, Bartov, Goldberg, and Kim (2004) documents that IAS firms have higher earnings response coefficients than German GAAP firms, which the authors interpret as evidence of higher accounting quality.

不过，bartov，戈德堡，和Kim(2004)的文件，会计事务所有较高的收益反应系数比德国的会计事务所，而作者解释为证据的高等会计素质。

Expert witness of forensic accounting, as a special type of the system of expert witness, is a litigation activity witch the forensic accountants explain and refer to accounting evidence at court using their accounting, auditing and law knowledge and experience.

法务专家证人制度作为专家证人制度中的一种特殊类型，主要是指具有、会计、审计等相关知识的法务会计专业人员在开庭审理前和审理过程中对所涉法务会计专业进行证据咨询解释和损失计量的诉讼活动。

There are obvious differences among the economic finance and accounting theory to explain earnings. The contemporary model of accounting earnings that based on accrual basis for accounting and historical-cost system is hard to show the level of earnings quality.

经济学、财务学和会计学对盈余的理论解释存在明显差异，现行会计盈余的确定模式基于权责发生制和历史成本原则，导致会计盈余信息存在固有缺陷，难以体现其质量水平。

The default case in English is accusative. Assuming that Mary is in the Optional Infinitive stage, list all the possible sentences she might produce using the lexical items above. Why?

英文的预设格是受格，假设玛莉正值任意不定词阶段，列出她运用上列词汇可能说出的所有句子，并解释原因。

Me you have killed because you wanted to escape the accuser, and not to give an account of your lives.

你们杀害我不过是因为你们想逃脱指责，不必再对自己的行为做出解释。

Yang Zhiyuan must find the reason that explains to numerous partner, otherwise, the contradiction of Yahoo interior will more acerb.

杨致远必须找到向众多股东解释的理由，否则，雅虎内部的矛盾将会更加尖锐。

In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是，在否定句或疑问句里，这种带有"do"的方法表达的效果却没有什么强调的意思。

Go down on one's knees;kneel down

屈膝跪下。。。下跪祈祷