查询词典 comparative method

A second complication arising from the merger is that the 1977 figures shown in this report are different from the 1977 figures shown in the report we mailed to you last year. Accounting convention requires that when two entities such as Diversified and Berkshire are merged, all financial data subsequently must be presented as if the companies had been merged at the time they were formed rather than just recently. So the enclosed financial statements, in effect, pretend that in 1977 the Diversified-Berkshire merger already had taken place, even though the actual merger date was December 30, 1978. This shifting base makes comparative commentary confusing and, from time to time in our narrative report, we will talk of figures and performance for Berkshire shareholders as historically reported to you rather than as restated after the Diversified merger.

合并案所引发的第二项影响则是今年报表中秀出1977年的数字与去年提供给各位同一年度的数字有所不同，会计原则要求当像多元零售与伯克希尔这样二个独立个体合并时，所有报告的财务数字都必须假设这两家公司原本就在一起，所以后续呈现所有数字，是假设这两家公司早在1977年就已经合并，虽然真正合并的日期是1978年的12月30日，这样的改变使得比较性的评论很容易产生混淆，因为以往的报告中，我们告诉各位的都是伯克希尔的历史记录，而非依照合并多元零售后重新修正数字。

In this paper three types of value-added tax restructuring after accounting treatment of VAT was introduced, and a comparative analysis.

本文就增值税转型后三种类型增值税会计处理方法做了介绍，并进行比较分析。

Comparative acidification potentials for the full life cycle are shown in Fig.

比较酸化电位的完整生命周期是显示在图5。

Acidification potential Comparative acidification potentials for the full life cycle are shown in Fig.

酸化潜在比较酸化电位的完整生命周期是显示在图5。

Acidifier in weaned piglets feed on application of comparative test

说明：补充资料仅用于学习参考，请勿用于其它任何用途。

In the measurement of human upper limb, the position for the center of shoulder joint can be supposed by comparative position to acromion.

在人体测量中，肩关节中心的位置要通过其与肩峰的位置关系进行估测。

Using Mesoscale ARPS model and its data analysis system ADAS, which were developed at the Center for Analysis and Prediction of Storms, the University of Oklahoma, three Doppler radars cardinal data of Qihe of Jinan, Linyi and Lianyungang were assimilated and comparative experiments were conducted for the "428" squall line process.

利用美国俄克拉何马大学风暴分析和预测中心开发的中尺度ARPS模式及其资料分析和同化系统ADAS，将山东省济南齐河、临沂和连云港3部多普勒雷达基数据资料同化进ARPS模式中，对山东"428"飑线过程进行了数值对比试验。

This comparative study showed that the leaf microstructure and submicroscopic structure of Adiantum flabellulatum, growing in Karst and non-Karst areas, varied widely.

本研究对岩溶区和非岩溶区的扇叶铁线蕨的叶片进行了比较，结果表明，二者在显微结构和亚显微结构方面都存在明显区别。

"Good" is the positive form of the adjective ,"better" is the comparative.

"好"是该形容词的原级，更好'是比较级。

To master the use of the comparative and superlative degrees of adjective.

掌握形容词的比较级和最高级的用法。

For the head-teacher of the class said that I had seriously broken the school rules,which led me to a three-day suspend class.

为什么呢？因为我的班主任说我严重的违反了校规，于是让我停课三天。

Many of them believe that the conversion of thousands of working-class folk in England spared that nation from the mass carnage and the tyranny that came with the revolution in France.

他们之中有许多人相信，在英国数以千计的劳工阶级之悔改信主使英国免於遭受如法国大革命所造成的大屠杀和专制暴政。