查询词典 estimate

Second, In Preliminary Hazard Analysis,accident causation theory which is used to identify the hazardous factors systemically is combined with the method of risk evaluation——MES to estimate the probability of accident caused by the factors, which offer the scientific basis for construction firm to set safety aim and deal with safety plan.

3将风险管理的原理与安全目标的制定相结合，使目标管理更具科学性。

This study used EVM, five processes of project construction management, adduced and established cost controlling of project construction management. To make a assessment for benchmark of project's results and estimate the art of accomplishable efficiency.

本研究应用EVM、专案管理五大过程组之管理循环模式和引用工程专案成本管理之管理语言，建构营建工程专案成本管控架构模式，并探讨营建工程专案绩效评量基准模式与EVM的完工预测技术效能。

A change in accounting estimate refers to an adjustment to the book value of an asset or liability or to the amount of expense of an asset during a certain period, resulting from the changes in the current situation of the asset or liability and the expected economic benefits and obligations.

会计估计变更，是指由于资产和负债的当前状况及预期经济利益和义务发生了变化，从而对资产或负债的账面价值或者资产的定期消耗金额进行调整。

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。

To do more accurate measure of earnings management, I use the extended modified Jones model to estimate discretionary accruals.

为了更精确的衡量盈余管理，本文使用延伸修正后Jones模型来估计裁量性应计项目。

Discrete view regards every interim as a discrete accounting period and accounting polices, principle of confirmation and measurement adopted in compiling interim financial report are consistent with that of annual report, and so are applied accounting estimate, cost distribution and treatment of accrued items, etc.

独立观是将每一中期视为一个独立的会计期间，中期财务报告中所采用的会计政策和确认与计量原则与年度财务报告相一致，其中所应用会计估计、成本分配和应计项目的处理等也与年度财务报告相一致。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

We should make accurate estimate at first.

我们需要事先作出准确的估计。

We need to estimate accurately in advance.

我们需要事先作出准确的估计。

We need to estimate it accurately in advance.

我们需要事先作出准确的估计。

He is the most remarkable man that I have ever known.

他是我知道的人中最值得注意的人。

Increased appearance of lymphocele was noticed in patients with diabetic nephropathy, congenital malformations of the urinary tract, and inflammatory diseases, including glomerulopathy and extraglomerular ones, after high-voltage radiotherapy and after removal of the renal graft.

经过高压放射疗法和切除移植肾后，在糖尿病肾病患者、泌尿系统先天性畸形患者和炎症患者身上发现淋巴囊肿有所增加，包括肾小球病和球外疾病等。