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Based on the accountants practice this article take accountant the standard as the instruction, and takes accounting professional judgment as the research object, through the method of system analysis, this thesis makes a comprehensive analyzes about the theory and practice of accounting professional judgment with the purpose of making better use of professional judgment to meet the demand of accounting information.

本文以会计标准为指导,结合会计实务工作,以会计职业判断为研究对象,主要采用系统分析的方法,对会计职业判断的理论与实务进行综合研究。

Based on literature review, the fundamental trend of foreign language teacher professional development theory seems easy to find out, and the hypotheses--"tool" and "subject" psychological orientations in teacher professional development have also been put forward. Guided by the theoretical hypotheses, we design a questionnaire about teachers' attitude toward their own professional development and distribute them to almost 300 foreign language teachers at middle schools in many provinces.

我们通过对相关文献的横向和纵向梳理,廓清了外语教师专业发展理论的基本走势,并且提出外语教师专业发展心理存在着两种倾向性——"工具性专业发展"和"主体性专业发展"假说。

Based on literature review, the fundamental trend of foreign language teacher professional developmenttheory seems easy to find out, and the hypotheses--"tool" and "subject" psychologicalorientations in teacher professional development have also been put forward. Guided by the theoretical hypotheses, we design a questionnaire about teachers attitude toward their own professional development and distribute them to almost 300 foreign language teachers at middle schools in many provinces.

我们通过对相关文献的横向和纵向梳理,廓清了外语教师专业发展理论的基本走势,并且提出外语教师专业发展心理存在着两种倾向性——"工具性专业发展"和"主体性专业发展"假说。

Analysis results on townships and villages general statuses showed township health center and village clinic are the major health care facilities in rural poor areas. The number of staff in 36 THCs and 104 VCs were a little lower than the national average. In township health centers, 59. 9% staff are with primary or without any professional titles and 35. 9% of the total staff have no professional degrees. The average gross value of fixed assets per THC is 186000 yuan, among which special equipment values 41000 yuan. Among professional buildings 43. 3% of total area were dangerous. Only one THC can provide emergent service. 47. 2% THCs be able to diagnose and deal with common emergent stomachache. The provision of health services was lower than average level of national rural areas. Frontier Model analysis showed regression coefficients of total outpatient emergency service, total inpatients, average personnel income, number of total staff, number of doctors and technical index were all larger and positive. It meant that these variables would contribute more to the cost-frontier, and their increase would cause the total health cost rising. So increasing health service provision, improving service quality and functions of health facilities may be the best ways to increase efficiency of these facilities. Also the model showed THC inefficiency eu was 1. 68, which means 40% of the cost wasted. Apart from internal and external factors, residents'health care utilization deficiency and inequity is one of major factors causing inefficiency eu.

乡、村基本情况结果表明,农村贫困地区乡卫生院和村卫生室是农民就近就医的主要场所;36所乡卫生院以及104所村卫生室的人员数量,略低于全国同期农村平均水平;在乡卫生院中,初级职称和无职称者的比例占59.9%,无专业学历者占35.9%;平均每院固定资产总值18.6万元,其中专用设备4.1万元,业务用房中危房面积占43.3%;36所卫生院中,具备急救条件的只有1所,能诊断和处理常见急腹症的占47.2%;卫生服务提供量均低于全国农村平均水平;Frontier模型方法显示,总门诊人次、总出院人次、平均人员工资、人员总数、医生数和技术指数等指标的回归系数较大,且均为正数,即这些变量对"前沿"成本的贡献较大,其正向变化均会带来卫生服务总成本的增加,表明增加卫生服务提供量,提高质量以及完善机构服务功能,是提高乡卫生机构效率的有效途径;同时Frontier模型结果显示,卫生院的低效率〓为1.68,经换算即40%的成本处于浪费状态;影响乡卫生院低效率〓的因素有外部和内部的,而需方卫生服务不公平及利用不足是其主要因素之一。

Our company own qualified professional technicians with rich professional background possesses accurate Japanese, Swiss professional production equipments even more. From the production of the watch core, watchcase, watchband and the literal design to the assembly of the finished products, there forms a streamlined large-scale production line.

本公司拥有优良的专业技术人才,有雄厚的专业底子,更有精密准确的日本,瑞士专业生产设备,从啤胚部到表壳、表带的生产,以及字面的设计生产到成品的装配,形成一条龙的大型生产线。

Changzhou China National Commercial Automobile Corporation is the professional manufacturer of tow truck. Since its establishment in 1994, our enterprise spirit is"professional,entrepreneurial,professional,beyond",and we committed to the development, production,marketing and services of tow truck, so it has now become a national-famous road wrecker trade.

常州中汽商用汽车有限公司是道路清障车专业生产厂家,自1994年创建以来,以"敬业、创业、专业、超越"为企业精神,致力于道路清障车的开发、生产、销售和服务,现已发展成为国内清障车行业知名度较高的品牌企业之一。

For 2010 the BMC Racing Team roster boasts current World Professional Road Champion from Australia, Cadel Evans, ex-World Professional Road Champion from Italy, Alessandro Ballan, as well as current US National Professional Road Champion, George Hincapie.

2010年的BMC车队名单,有来自澳大利亚,当前世界职业公路自行车冠军,卡德尔埃文斯;来自意大利的前世界职业公路自行车冠军,亚历山德罗保伦;以及目前美国国家专业公路自行车冠军,乔治因卡皮耶。

The professional business scope of the CHAMA approved by the Ministry of Civil Affairs includes: sector administration,information exchange,advisory service,professional training, international cooperation and professional exhibition.

中国农产品市场协会经民政部批准的业务范围是:行业管理、信息交流、咨询服务、业务培训、国际合作、专业展览。

The professional business scope of the CHAMA approved by the Ministry of Civil Affairs includes: sector administration,information exchange,advisory service,professional training, international cooperation and professional exhibition.

中国农产品市场协会经民政部批准的业务范围是:行业管理、信息流、咨询服务、业务培训、国际合作、专业展览。

So this thesis discusses the multi-layer professional training model of educational technology from five directions:Chapt er 1,to research the condition of educational technology in China,relying on it,analyze the crisis and embarrassed situation of educational technology in China;Chapter 2,to research the condition of foreign educational technology, especially in American;Chapter 3,to contrast the difference and similarity between domestic and international educational technology from training corpus,training environment,training programme and the direction of the graduation.Point out the importance of making our own training model;Chapter 4,the core part,to discuss the multi-layer professional training model of educational technology from three layers,five aspects(the reason,purpose,academic position and professional position,training object,course);Chapter 5, to analyze the impact of the teacher's training of primary and junior high school to the undergraduate's education of educational technology.

因此本文从五个方向分五章探讨了教育技术学多层次人才培养模式:第一章,通过研究教育技术在中国的发展状况解析教育技术在中国的发展危机和尴尬局面;第二章,研究以美国为代表的国外教育技术的发展状况,重点分析美国主要高校的培养模式;第三章,从培养主体、培养环境、培养方案、方案的实施办法以及学习者的毕业流向等方面对比分析国内外教育技术的异同点,指出培养中国特色的教育技术人才的重要性;第四章,也是最核心的部分,从三个层次、五个方面(教育技术学得以存在和发展的原因、目的、学科定位与专业定位、培养目标、课程设置)探讨了教育技术学专业多层次人才的培养模式;第五章,浅析了中小学教师培训对教育技术学本科教育的冲击。

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推荐网络例句

But GST= 0.156, Nm=1. 588. As a result, the foundation of Youyongchi Avicennia marina population was the result of the migration of hypocotyles and human factors.

这项工作可以为海岸防护林中新引进种类的判定以及为研究种群建立者效应方法的确定提供科学依据。

The two-dimensional CDRC-ADI-FDTD update equations for collision unmagnetized plasma are induced. The unconditional stability of the CDRC-ADI-FDTD formulation for collision unmagnetized plasma is obtained by the examples.

推导了碰撞非磁化等离子体中的二维CDRC-ADI-FDTD迭代公式,并用算例验证了碰撞非磁化等离子体CDRC-ADI-FDTD算法也是无条件稳定的。

They are also used to measure the energy content of foodstuffs; i.e. the energy produced when the food is oxidized in the body. The units here are kilojoules per gram.

热值也被用来测量食物的热含量,即食物在体内氧化后产生的能量,此时的单位为每克多少千焦耳。