查询词典 going concern

This paper firstly reviews the evolution of American going-concern auditing opinion, so we can know the essence of this kind of auditing opinion. Secondly, on the base of analysing the conditions of going-concern of Chinese enterprises and a typical case, we draw our conclusion that chinses capital market urgently demands going-concern auditing opinion.Finally, this paper focuses on financial characteristic of company and the characteristic of going-concern auditing opinion, the market response to going-concern auditing opinion, the value relevance as well as the determinants of auditor reporting going-concern auditing opinion.

本文首先以美国为例，回顾了持续经营不确定性审计意见(going-concern opinion，以下简称为GCO)的发展沿革，籍此认识持续经营不确定性审计意见的本质内涵；其次，在对我国企业尤其是上市公司的持续经营问题进行分析的基础上，通过典型案例的剖析得出我国资本市场对持续经营不确定性审计意见存在较强烈需求的结论；最后，针对我国证券市场持续经营不确定性审计意见的市场反应、价值关联性及被出具持续经营不确定性审计意见公司的财务特征、审计师出具持续经营不确定性审计意见的影响因素进行了实证分析。

The Behavioralist Approach: A concern with explanatory rather than normative theory; a concern with recurring patterns rather than the single case; a concern with operational concepts that have measurable empirical reference rather than reified concepts; a concern with the conceptual frameworks; a concern for the techniques of precise data gathering, measurement and presentation.

行为主义方法：关注解释性理论而非规范性理论；关注重复性的模式而非单一的事件；关注那些含有可量度的经验参数的可操作性概念而非那些极为微妙的概念；注重概念框架；注重关于数据收集、量度和表述的精确技术。

According to international standards, directors and auditors usually have three options with accounts: they can prepare them on a going-concern basis, which is standard but might expose them to charges of negligence if they are wrong; if they do not believe the business is a going concern, they must prepare the accounts on a break-up basis; or they can express some doubts about the company's future, but still prepare the accounts on the going-concern basis.

根据国际准则，主管和审计人员一般来说对账户有3种处理方式：他们可以在持续经营的基础上准备报表——这是标准的，但一旦他们做错了，他们会面临渎职控诉；如果他们不相信企业能继续经营，他们必须在破产的基准上准备报表；抑或他们可以表明其对公司未来的困惑，但仍在持续经营的基础上准备报表。

Carry out the important thought of "Three Represents" in an all-round way, concern the overall situation of working for party and country, is it realize in an all-round way building grand goaling of well-to-do society to concern, concern the great rejuvenation of Chinese nation, concern the long-term development of the socialist cause.

全面贯彻落实&三个代表&重要思想，关系到党和国家工作的全局，关系到实现全面建设小康社会的宏伟目标，关系到中华民族的伟大复兴，关系到社会主义事业的长远发展。

I am a poor wayfaring stranger Travelling through this world of woe There is no sickness, toil or danger In that fairy land to which I go I'm going home To see my mother I'm going home No more to roam I am just going over Jordan I am just going over home I know dark clouds will hover on me, I know my pathway is rough and steep Beauteous fields lie right before me Where weary eyes no more will weep I'm going home to see my father I'm going home no more to roam I am just going over Jordan I am just going over home I'll soon be free from earthy trial This form shall rest beneath the sun I'll drop the cross of self-denial ?

我是个可怜的陌生旅客穿行在这个悲苦的世界朝着那一片光明的天地那里没有疾病、痛苦和危机我要去看看我的父亲我要去那里不再流浪我只想要回到约旦我只想要回到家乡是的，我想我知道乌云会将我包围我知道前路会艰辛险峻但是美丽的田野就在眼前上帝在那里忠实地守护我要去看看我的母亲她说会在我到来的时候与我相会我只想要回到约旦我只想要回到家乡现在就回家哦，谁能帮我指出回家的路

There's something happening here What it is ain't exactly clear There's a man with a gun over there Telling me I got to beware I think it's time we stop, children, what's that sound Everybody look what's going down There's battle lines being drawn Nobody's right if everybody's wrong Young people speaking their minds Getting so much resistance from behind I think it's time we stop, hey, what's that sound Everybody look what's going down What a field-day for the heat A thousand people in the street Singing songs and carrying signs Mostly say, hooray for our side It's time we stop, hey, what's that sound Everybody look what's going down Paranoia strikes deep Into your life it will creep It starts when you're always afraid You step out of line, the man come and take you away We better stop, hey, what's that sound Everybody look what's going down Stop, hey, what's that sound Everybody look what's going down Stop, now, what's that sound Everybody look what's going down Stop, children, what's that sound Everybody look what's going down

某事在这里发生它是什么完全清楚用一只枪有一个男人那里告诉我我开始小心我认为该是我们停止的时候了，孩子，是那声音每个人都看什么正在下降有战线被画不重要之人正确地如果每个人错误的年轻人说他们的思想得到这么多抵抗从在后我认为该是我们停止的时候了，嗨，什么是那声音每个人都看什么正在下降什么一个户外运动日为热在街道中的千个人唱歌而且携带告示大概发言权，万岁！为我们的身边该是我们停止的时候了，嗨，什么是那声音每个人都看什么正在下降偏执狂袭击深处进入你的生活之内它将会爬它开始当你总是害怕你踏出线，男人来而且取走你我们最好停止，嗨，什么是那声音每个人都看什么正在下降停止，嗨，什么是那声音每个人都看什么正在下降现在，停止，什么是那声音每个人都看什么正在下降停止，孩子，是那声音每个人都看什么正在下降自己草草翻的，会有些许差错，请海涵

There's something happening here What it is ain't exactly clear There's a man with a gun over there Telling me I got to beware I think it's time we stop, children, what's that sound Everybody look what's going down There's battle lines being drawn Nobody's right if everybody's wrong Young people speaking their minds Getting so much resistance from behind I think it's time we stop, hey, what's that sound Everybody look what's going down What a field-day for the heat A thousand people in the street Singing songs and carrying signs Mostly say, hooray for our side It's time we stop, hey, what's that sound Everybody look what's going down Paranoia strikes deep Into your life it will creep It starts when you're always afraid You step out of line, the man come and take you away We better stop, hey, what's that sound Everybody look what's going down Stop, hey, what's that sound Everybody look what's going down Stop, now, what's that sound Everybody look what's going down Stop, children, what's that sound Everybody look what's going down

There's 某事发生这里什么这确切地是ain't 清楚 There's 一个人与枪在那告诉我我得到当心我认为我们停止的it's 时间，孩子，听起来的what's 大家看what's 下来 There's 战线被画 Nobody's 纠正如果everybody's 错误青年人说出他们的想法非常得到抵抗从后面我认为我们停止的it's 时间，嘿，听起来的what's 大家看what's 下来领域天为热一千个人在街道唱歌歌曲和运载标志主要言， hooray 为我们的边 It's 时间我们停止，嘿，听起来的what's 大家看what's 下来偏执狂碰撞深深入您的生活它将爬行它开始当you're 总害怕您跨步在线外面，人来拿走您我们改善中止，嘿，听起来的what's 大家看what's 下来停止，嘿，听起来的what's 大家看what's 下来停止，现在，听起来的what's 大家看what's 下来中止，孩子，听起来的what's 大家看what's 下来

In this paper, i first talk about the concerns and the principle to separate the concern, and then depict the crosscutting concern and the problem caused by crosscutting concern and the method to deal with them.

本文首先讲述了关注点的概念和关注点分离的原则，并对横切关注点进行了详细的描述，对横切关注点在系统软件开发中所引起的问题及目前的解决方案进行了阐述。

The cuckoldry concern is like one cup water, sometimes become a kind of loquacious, is just while getting sick to just become a kind of sweet;The lover's concern was like in the water to add one 勺 sugar, slowly previous evening of article return dissatisfied foot;The concern of beauty bosom friend is like to work the midnight drink one cup coffee, drinking more more refreshing.

妻子的关心像一杯白开水，有时会成为一种唠叨，只是在生病时才成为一种温馨；情人的关心就像在白开水里加了一勺糖，慢慢地品上一个晚上还不满足；红颜知己的关心就像工作到午夜喝一杯咖啡，越喝越提神。

The degree of stage of concern about the elementary school teachers in integrating blog into instruction was middle. However, the degree in the stage of self-concern was much higher and in the stage of impact-concern was the next higher.

二、国小教师运用Blog於教学关注阶层，在「自我关注阶层」表现出相对较高的关注，其次为「影响关注阶层」；国小教师运用Blog於教学关注阶层，具有中等程度以上的基本关注。

The role of the environment is very important.

的作用，环境是非常重要的。

At that time, the High Court of England and Wales Court of Queen's Bench president of William Murray, Lord Mansfield in June 22, 1772 ruling:"No matter then there is the inconvenience, but there must be a decision, I can not say that this case under the law in England are permitted or authorized; are so black should be released."

当时的英格兰及威尔士高等法院王座法庭院长William Murray， Lord Mansfield于1772年6月22日宣判：「无论有那麽不便，但总要有个决定，我不能说这件案在英格兰法律之下是准许或认可；所以黑人是应该被释放。