资本

After the accounting adjustment, the article analyzes the EVA Bonus Plan that is the most important part of the EVA incentive institution.

这些调整包括：计算资本的成本、研发费用、折旧方法、并购费用等等。

A fundamental objective of governance research in accounting is to provide evidence on the extent to which information provided by financial accounting systems mitigate agency problems due to the separation of managers and outside investors, facilitating the efficient flow of scarce human and financial capital to promising investment opportunities.

一个根本目的，治理研究在会计是要提供证据，在何种程度上所提供的资料，财务会计制度，减轻代理问题，由于分离的管理人员和外来投资者，促进高效率的流通稀缺的人力资本和金融资本向有前途的投资机会。

It is the product of market economy, is the human capital theory in the field of accounting development.

它是市场经济的产物，是人力资本理论在会计领域的深入和发展。

L Accruals Quality, Information Risk and Cost of Capital: Evidence from Australia

应计质量，信息风险与资本成本----以澳大利亚为例

Net Working Capital - Equal to Current Assets (e.g. cash, inventory, accounts receivable) less Current Liabilities (e.g. accounts payable, accrued expenses).

净营运资本–等于流动资产（如现金、库存、应收帐款）减去流动负债。

Upon the implementation of the General Rules Governing Enterprise Financial Affairs, as for an enterprise in the status of ordinary production and operation and in the situation of continuing the execution of the policy of payment under performance system, the balance of the accrued payroll resulted from the execution of the policy of payment under performance system up to December 31, 2007 shall be managed continuously as debt, and shall be mainly used for the annual salary distribution of the following years according to the principle of "gain for loss", and shall not be converted as undistributed profit, surplus reserves and capital reserves, so that the consistency of the state payment under performance system may be maintained.

《企业财务通则》施行后，处于正常生产经营情况的企业，在继续实施工效挂钩政策均条件下，截至2007年12月31日因实施工效挂钩政策形成的应付工资结余，应当继续作为负债管理，主要用于以后年度工资分配的"以丰补歉"，不能转增未分配利润、盈余公积、资本公积，以维护国家工效挂钩政策的一致性。

We have found that a likewise capital market with stocks and loans being the major means to save for the future and gain capital accruement has the inner vulnerability—that is, if the former market equilibrium has been disturbed, the market has the inclination to fall down or go up continuously.

发现：一个没有套期保值机制的以股票和信贷为资产增值和储蓄手段的资本市场具有内在的"脆弱性"（一旦原有市场均衡被打破，市场有持续下跌和持续上涨的倾向）。

The findings show that previous innovation accruement exerts great influences on current technological innovation and that import trade significantly enhances China's technological innovation ability, with human capital threshold effect on high-level technological innovation. In addition, impacts of import trade on China's technological innovation have regional differentiation, gradually diminishing its impacts from eastern to western areas.

研究发现：过去的创新积累对当期的技术创新有重要影响；进口贸易对我国技术创新能力的提升有显著的促进作用，其中对高水平技术创新的影响存在人力资本"门槛"效应；此外，进口贸易对我国技术创新的影响存在区域差异性，即影响程度呈现出从东部地区向西部地区递减的现象。

This is the historical trend of capital accumulation.

这就是资本积累的历史趋势。

I think it has something to do with what I call the accumulation of biocultural capital.

我认为这与我所说的生物文化资本的积累有关。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。