转嫁

Has repeatedly indicated that he did not wish to pressure onto the sales staff, opened its new project in June once a sales slump state in the number of calls to customer activities, the south end of a north westward, Pandanyi on July 15 declared that the month of September will be out of the real estate market-period.

曾一再表示不想将压力转嫁给售楼员的，其新开项目6月间曾一度陷入低迷销售状态，在进行了为期数月拜会客户活动、结束连续的南下北上西进之后，潘石屹于7月15日公开宣称，9月份房地产市场将走出观望期。

Has repeatedly indicated that he did not wish to pressure onto her Panshiyi sales, opened its new project in June once a sales slump state in the number of calls to customer activities, the south end of a north westward, Panshiyi on July 15 declared that the month of September will be out of the real estate market-period.

曾一再表示不想将压力转嫁给售楼员的潘石屹，其新开项目6月间曾一度陷入低迷销售状态，在进行了为期数月拜会客户活动、结束连续的南下北上西进之后，潘石屹于7月15日公开宣称，9月份房地产市场将走出观望期。

Furthermore, if people from the hands of individuals who Cooking, this additional tax and to guarantee can not be passed on to his head?

再者，如果要从那些炒房的人手中买房，这笔增加的税赋又有谁能给保证不被转嫁到自己头上？

Nevertheless, without going into the minutiae of the business, the eloquent fact remained that the sea was there in all its glory and in the natural course of things somebody or other had to sail on it and fly in the face of providence though it merely went to show how people usually contrived to load that sort of onus on to the other fellow like the hell idea and the lottery and insurance which were run on identically the same lines so that for that very reason if no other lifeboat Sunday was a highly laudable institution to which the public at large, no matter where living inland or seaside, as the case might be, having it brought home to them like that should extend its gratitude also to the harbourmasters and coastguard service who had to man the rigging and push off and out amid the elements whatever the season when duty called Ireland expects that every man and so on and sometimes had a terrible time of it in the wintertime not forgetting the Irish lights, Kish and others, liable to capsize at any moment, rounding which he once with his daughter had experienced some remarkably choppy, not to say stormy, weather.

尽管如此，即使不细微地进行调查，大海依然光辉灿烂地存在着这一雄辩的事实终归是无法否定的。一般总会有人大胆地违悖天意，继续航行。不过，这也仅仅表示人们通常是怎样挖空心思把此类重担转嫁给旁人。比方说，地狱这个观念也罢，彩票和保险也罢，都是同一性质的，因此，单凭这个理由，"救生艇星期日"这一组织也是值得嘉许的。广大公众不论住在内地还是海边，一旦清楚地了解了，就应该感谢水上警察署长和沿岸警备队克尽职责。因为不论什么季节，爱尔兰期待每人今天各尽自己的职责等等。冬季有时天气恶劣，也非出发不可。他们得安排人去管缆绳，不要忘了那些爱尔兰灯船，基什的，还有旁的。随时都有可能翻船。有一次他带着女儿乘船绕过它航行。虽然还说不上是狂风暴雨的天气，倒也饱尝了恶浪翻滚的滋味。

The ability is passed on to the student through an attunement process given by the teacher.

能力转嫁到学生通过教师给予之和谐的过程。

Due to the "IP banditry" and other problems, traditional accounting method based on IP address could not meet the needs of administering and accounting broadband network users.

传统的基于IP地址进行计费的方式因为容易产生IP地址盗用而转嫁费用、限制了对网络中主机的灵活配置等问题，已不能满足宽带接入网中对园区网和局域网用户进行计费的需要。

Fourth, Based on sample data collected in Shenzhen city in 2003, the paper, from various perspectives, calculates nominal VAT rate for goods sold domestically or internationally. By the means of the calculation of the extent of indirect nominal tax burden shifting, we can get the economy tax burden from evaluating some trades'tax burden shifting range of Shenzhen VAT taxpayer. This paper also analyses the problems and the reasons of it and proved that the result of the separate calculation of domestic sales nominal tax burden and export sales tax burden can more realistically reflects the enterprises'nominal tax burden.. Enterprises with higher nominal tax burden can transfer their most parts of their nominal tax burden to the consumers, but the enterprises with lower nominal tax burden have to bear all nominal tax burden. Thus, when measuring the properness of tax burden from the VAT taxpayer, a comparison between economic tax burden and optimum tax burden should be considered.

第四，本文以2003年度深圳市数据为例，从不同的口径分别用经典名义税负测算法和内外销分别测算法测算了深圳市增值税纳税人的名义税负，运用间接税税负转嫁程度测算模型，测算了深圳市增值税纳税人部分行业税负转嫁的程度，进而得出其经济税负，并分析了深圳市增值税纳税人税负存在的问题以及成因，验证了内外销分别测算法得出的结果更能真实地反映企业的名义税负，得出以下结论：名义税负较高的行业，其经济税负不一定高，而名义税负较低的行业，其经济税负并不一定低，在衡量增值税纳税人的税收负担是否适度的问题上，不能简单的将名义税负与最优税负比较，而应将经济税负与最优税负比较。

Shifting of a tax, forward shifting and backward shifting.

租税转嫁，向前转嫁和向后转嫁

Third,the paper sets up a mathematical model for indirect tax shifting through algebraic method, it concludes a general rule on indirect tax shifting from VAT payers to others, the buyers only takes the full tax burden when there isn't any demand elasticity or full supply elasticity, and the sellers only takes the full tax burden when there is full supply elasticity or no demand elasticity, sellers and buyers share the tax burden respectively, the tax share amount has a straight line dependence to the commodity demand or supply elasticity, the proportion of indirect tax burden of sellers equal to the proportion between demand elasticity and the sum of demand and supply elasticity.

第三，本文用代数推理的办法推导出测算间接税税负转嫁的代数模型，从而得出增值税纳税人间接税税负转嫁的一般规律：销售者和购买者各自负担部分税负，其负担的份额取决于商品供求弹性的对比关系，销售者负担的间接税税负比例等于需求弹性系数占供求弹性系数之和的比例。

We found significant evidence for the pass-through effect only when the changes in exchange rates are smaller than 3%.

实证结果显示，当汇率变动幅度小於3%时，有显著的汇率转嫁；反之，则汇率转嫁不显著。

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。