追溯法

This paper focuses on the discussion of fundamental accounting error adjustment method and its accounting treatment essence in practical area to make up scarcity of earnings management study.

关于上市公司采用重大会计差错更正方式调节盈利数据的专门研究文献更少，对此的讨论基本上都将其与会计政策和会计估计变更的处理归成一类，实质上是对追溯调整法调整报表期初数据在盈余管理中具体运用的研究，没有区别会计政策变更和差错更正的本质。

The "stemma equimultiple random select cross method" and "random mating method" were used to propagate offspring population of Langshan chicken. For each population, the pedigree of individuals were ascended up to 5 generations. Then, their generation increment of inbreeding coefficient was caculated using the regression slope rate.

以狼山鸡为素材，利用"家系等量随机选配法"和"随机交配法"2种保种方法进行继代繁殖鸡群，每个保种群每个世代的鸡只均逐只编制往上追溯5代的系谱图，利用回归斜率分析方法计算世代增量。

Preservation of act system is a civil preservation system with deep historical source, which can be traced back to Rome law, and is a kind of usual practice of legislation in all modern counties. Conservatory measures in continental law system and interlocutory junction in the common law are two typical forms of preservation of act.

行为保全是一项具有深厚历史根源的民事保全制度，最早可以追溯至罗马法，也是现代各国的立法通例，大陆法系的假处分和英美法的中间禁令就是行为保全的两种典型形态。

By investigating Newton\'s Problem of the Solid of Least Resistance,John Bernoulli\'s Brachystochrone Problem and Jacob Bernoulli\'s Isoperimetric Problem, the physics and Calculus background of the calculus of variations is illustrated,the fundamental thought together with the patterns of solutions are summarized,and the ideas and the interaction of the pioneers,such as the Bernoullis and B.

通过考察牛顿最小阻力体问题、约翰·伯努利最速降线问题和雅可布·伯努利等周问题等问题的提出过程及解决方法，深入探究了变分法诞生的深刻背景，提炼和概括出了伯努利兄弟和泰勒等先驱者解决变分问题的基本思想和求解模式，追溯了其微积分渊源，并分析了三位先驱(来源：ABCbc论文64网www.abclunwen.com)者之间的变分法思想传承及相互影响。3。

First trace back the historical development of the two methods. Then introduce the Purchase method and Pooling of Interest respectively.

本章首先追溯购买法和权益集合法的历史发展；接下来分别详细介绍了应用购买法的三个基本步骤、信息披露要求以及权益集合法的应用前提、账户记录、披露要求。

This paper mainly adopts documental method, comparative method, inductive method and citing method.

本文主要采用了文献法、比较法、归纳法和举例法，首先从古今中外对合作学习的历史渊源进行追溯，对新旧教学模式进行比较，揭示中学开展英语合作学习的背景，提出中学开展英语合作学习的重要意义。

Also simply analyses the radication process of the Privilege of Silence and the fundamental content in western countries.

第二章追溯了沉默权的发展史，描述了沉默权制度在英、美、德、法等国以及在国际人权法上确立和发展的概况，简单分析了沉默权确立的过程以及西方国家沉默权制度的基本内容。

Kerneos ( formerly known as Lafarge Aluminates ), is the world leader for high performance aluminates products, with a hundred years of production history.

凯诺斯公司，前身为拉法基铝酸盐公司，它的历史可以追溯到一百多年前的拉法基公司。

Kerneos ( formerly known as Lafarge Aluminates ), is the world leader for high performance aluminates products, with a hundred years of production history.

林栋经理：凯诺斯公司，前身为拉法基铝酸盐公司，它的历史可以追溯到一百多年前的拉法基公司。

Franco-Russian relations date back to the 1800s when Russia fought Napoleon during the time of French invasion of Russia .

法俄关系可以追溯到19世纪初，当俄罗斯争取拿破仑在当时的俄法战争。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。