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This paper explores shareholder approach, material approach and investment approach to cash flow, and it is concluded as follows: Net present value calculated is equal for shareholder approach and material approach, but for fixed assets investment projects, shareholder approach is far more concise and workable than material approach and provides direct cash flow information with clear and useful economic significance. Investment approach analyzes forecast cash flow for investment projects from a different angle, not only offering additional managerial accounting information, but also testing the properness of and providing theoretical support for shareholder approach and material approach.

通过对股东现金流量法、实体现金流量法和全投资现金流量法模型的研讨，提出如下观点：股东现金流量法与实体现金流量法计算的净现值是相等的，但对寿命期有限的固定资产投资项目，股东现金流量法远比实体现金流量法简洁易懂，便于操作，其提供的现金流量信息直观，经济意义明晰，有用性强；全投资现金流量法从另一个角度进行投资项目的预期现金流量分析，不但能提供补充的管理用会计信息，而且能对股东现金流量法模型的正确性进行验证，互相提供理论上的支持。

The seal of the Harappan period shows a man carrying a manger with propitiatory offering for a tiger standing in front of him.

Harappan时期的海豹皮表明一个人运送马槽与站在他面前的老虎和解。

The first three can be used as conventional ways of offering apology, as for minor infractions of social proprieties

前三个词可用于因稍有违背交往习惯而做的习惯性道歉

The Protea Hotel Sea Point is a stylish hotel offering accommodation graced with an inspirational blend of South African art and contemporary elegance.

酒店有着大胆的现代化设计，新颖的公共空间，反映了开普敦充满生机的一面。

Old Princess Kuragin, offering wine to the lady next her with a pensive sigh, looking angrily at her daughter, seemed in that sigh to be saying: Yes, there's nothing left for you and me now, my dear, but to drink sweet wine, now that the time has come for the young people to be so indecently, provokingly happy!

年老的公爵夫人气忿地向她女儿瞥了一眼，愁闷地叹一口气，向邻坐的女客敬酒，这声叹息似乎是说：是的，我亲爱的，如今我和您只有喝杯甜酒了；如今是这些年轻人大胆挑衅的幸福时刻。

It is a leading publication in psychopharmacology offering a wide range of articles reporting on clinical trials and studies,side effects,drug interactions,overdose management, pharmacogenetics,pharmacokinetics,and psychiatric effects of non-psychiatric drugs.

这是一份在精神药理学领域的领头刊物，它刊登文章的范围很广，包括临床试验和研究、副作用、药物相互作用、过量管理、遗传药理学、药物动力学以及非治疗精神病药物的精神病治疗效果等。

New public amenities, including a café offering indoor and outdoor seating and a museum store, serve museum goers and visitors to downtown Akron.

新的公共设施，包括咖啡馆提供室内和室外的座位和一个博物馆商店，服务市民和游客博物馆市中心阿克伦。

On this day, we should hold a tsok puja offering to the assemblage of all Dakinis, Padmasambhava.

在此日，我们应对一切空行的总集：莲花生大士做荟供。

CBS Sportsline, in assessing NBA teams' summer moves, is offering the most optimistic punditry on the Nets' off-season.

CBS Sportsline在最近评估NBA各支球队夏季运作的评论中称赞了篮网在这个夏天的动作。

So we can improve the quality of nursing note list record in several parts-enhance nursing education in legal system,professional ethics education,and cultivate the spirits of loving their jobs,and give full play to the supervision of nursing staff,and establish a long-term mechanism,offering evidence to scientific researches and legal voucher.

所以加强广大护理人员的法制观念、职业道德素养，培养爱岗敬业精神，充分发挥护理管理人员的监督作用，建立长效机制，不断提高护理记录单的质量，为科学研究和法律凭证提供依据。

Objective To investigate the effects of interleukin-1 β converting enzyme gene on the biologic characteristics of ovarian cancer cells.

目的 探讨白细胞介素-1 β转换酶的表达，对卵巢癌细胞生物学特性的影响。

Campylobacter: This illness is the most commonly identified cause of diarrheal illness in the world.

弯曲：这种病是最常见的原因查明腹泻病，在世界上。