查询词典 impairment

Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.

资产：货币资金，交易性金融资产，应收票据，应收账款，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产（累计折旧，固定资产减值），固定资产清理，在建工程，无形资产，投资性房地产，开发支出，商誉，递延所得税资产，等

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Major secondary complications of methylmalonic acidemia include mental retardation, tubulointerstitial nephritis with progressive impairment of renal function, metabolic stroke and movement disorders, pancreatitis, growth failure, acrodermatitis-enteropathica-like lesions, and functional immune impairment.

甲基丙二酸血症主要的并发症包括智力障碍、肾小管间质性肾炎及肾功能渐行性衰退、代谢性中风和运动失调、胰腺炎、生长不足、大肠杆菌性肢皮炎样损伤和功能性免疫缺陷。

Objective To investigate the regional cerebral blood flow in amnestic mild cognitive impairment and vascular cognitive impairment-no dementia subjects.

目的 探讨遗忘型轻度认知损害和非痴呆血管性认知损害的局部脑血流量改变的特征。

Objective To investigate the characteristics of memory impairment in patients with amnestic mild cognitive impairment.

目的 探讨遗忘型轻度认知障碍患者内隐记忆概念性启动和知觉性启动损害的特征。

This included 160 cases of amnestic mild cognitive impairment, which involves low scores on memory portions of the neuropsychological tests, and 174 cases of non-amnestic mild cognitive impairment.

这包括160案件遗忘型轻度认知功能损害，其中涉及分数低对记忆部分的神经心理测验，并174案件非遗忘型轻度认知功能损害。

Child cerebral form is the most common form of ALD.Its main clinical characteristics are mental impairment,limbs weakness,alalia,ataxia,seizures,viral and auditive disturbances.Some patients accompanied by visaul nerve atrophy,adrenal cortex and testicle impairment.ALD can be diagnosed by clinical characteristics combined with cerebral MRI.

结论ALD以儿童脑型常见，主要表现为智能下降、肢体无力、言语不清、共济失调、视听力下降及癫发作等症状，可伴有视神经萎缩、肾上腺皮质及睾丸损害，依据临床症状和典型的MRI表现可以进行临床诊断。

The age of onset were 7 to 11 years old.Three patients revealed mental impairment and limbs weakness.Other symptoms included alalia,ataxia in three cases and visual and auditive disturbances in 2 case,One case had visual nerve atrophy and seizures.Testost in one case and 17-hydroxide steroid in another case were degressive.Cerebral biopsy in one case suggest lipide sediment.Testicle impairment in one case was found by ultrasonography.The cerebral magnetic resonance imaging of all the 4 patients showed the characteristic pattern of symmetrical long T1 and long T2 signal in the parieto-occipital region.

结果发病年龄7~11岁，均有智能下降、肢体无力，3例伴言语不清、共济失调，2例伴视听力下降，1例伴视神经萎缩、癫发作，血睾酮降低及血17-羟类固醇降低各1例，B超示双侧睾丸弥漫性病变、脑活检示类脂质沉积病各1例，4例磁共振均见双侧枕顶叶对称性蝶翼状长T1、长T2信号灶，可累及颞叶、内囊和脑干白质。

This topic investigate the change of epidermic cell in suspension and in simplex after they were preserved in defferent ways. The junction between cells and the adhesion between cells and matrix have important roles in the hypothermic impairment of tissue.Their existence affect the recovery of cells under hypothermia. Consequently,the cytoskeleton system may contribute to the impairment caused by junctions.

本研究利用体外培养的表皮细胞单层和单细胞悬液，采用不同的保存方法进行保存，观察到组织细胞间的连接以及细胞与细胞基质的连接对组织冷冻的损伤有重要的作用，它们的存在直接影响组织细胞的活力，其原因与细胞骨架系统有关。

Based on the present findings, it appears that all the Taiwan WAIS-Ⅲ working memory index, the single Arithmetic and the Digit Span subtests, and the span scores of the Digit Span subtest could adequately discriminate individuals without working memory impairment, but had poor sensitivity on detecting the patients who evidenced working memory impairment. Accordingly, it is suggested that clinicians should gauge the working memory index by a composite of the Arithmetic, the Digit Span, and the Letter-Number Sequencing subtests if possible. Otherwise, a caveat should be taken with care to interpret the working memory index, as estimated by a composite of the Arithmetic and the Digit Span subtests, because the chance of the increasing false negative rate becomes ineludible.

综合上述，显见WAIS-Ⅲ中文版中之工作记忆指数、单一算术及单一记忆广度分测验、或记忆广度分测验之各项广度值在区分患者有无工作记忆功能异常上皆拥有良好之区辨力，但对侦测工作记忆功能异常患者的敏感度普遍不佳，建议临床工作者应尽量取得算术、记忆广度、与数－字序列等三项分测验组合所估算之工作记忆指数；若在有限条件下，临床工作者仅能以算术与记忆广度两项分测验之组合所估算之工作记忆指数来评估受试者工作记忆，应留意假阴性比例上升的问题。

If you are unfortunate enough to the lovelorn, please tell me, I will help you out, really, please contact me!

如果你不幸失恋了，请告诉我，我会帮助你摆脱困境，真的，请联系我啦！

China's plan to cut energy intensity by 20 percent and pollutant discharges by 10 percent between 2006 and 2010 is a case in point.

中国计划在2006年到2010间降低20%的能源强度和减少10%的主要污染物排放，就是一个这样的例子。