查询词典 should be

This article discusses the problems existing in the audit clientage, the CPA's firm itself and the social supervision. It also points out that the internal entrusting system should be established, the free engagement system should be changed, the style of the firm should be expanded, the continued education and professional moral education of the CPA should be enhanced and the charge standard should be set. The related statute and system about the social supervision should be emended and improved and the supervision to the audit operation quality should be enhanced in many ways.

通过理论归纳法，利用网络查寻和文献资料，可以对我国目前注册会计师审计中的审计委托关系、注册会计师事务所自身、社会监督环节存在问题进行探讨，并提出在内部建立委托制度和改变现行的自由聘任制度；扩大会计师事务所规模、加强注册会计师后续教育和职业道德教育及事务所内部质量控制建设、制定好审计收费标准；在社会监督方面提出修订和完善相关法规制度、采取多种方式加强对审计业务质量的监督。

According to the experimental results of Watson (1978), and Ryerson and Hess (1980), pertaining to the distribution of trace elements between basic and acidic liquids in the temperature above magmatic liquidus, and the investigation of Webster (1997) on the melt inclusion in pegmatitic quartz from Ehrenfriedersdorf ore district, Germany, it should be drawn that there probably exists the liquid immiscibility in the early stage of pegmatitic evolution, due to the perphosphorus content in the magmatic systems. The perphosphorus feature of the melt is of great impact on the petrogenesis and matellogenesis of pegmatites.

1997对德国Ehrenfriedersdorf矿区伟晶岩石英中熔体包裹体的研究成果，我们推断在富磷岩浆体系中，在其演化的早期将出现由磷引起的液相不混溶作用，它对伟晶岩成岩和Be的成矿具有重大的影响。

The result shows that: with the expansion of teacher education space, the reform and development of Chinese teacher education is much closer or equal to that of the international teacher education. The transitional stage and education reform in China puts forward a new demand for P. E. talents. The innovation as to education object, specification and curriculum arrangement raised in P. E. Curriculum Arrangement for Chinese Universities with four-year Program published in 2003 meets such a demand, and narrows the gap of education development in high P. E. academy between China and foreign countries. P. E. teachers abroad are usually cultivated by comprehensive universities, the cultivating objectives are verified, and generalists adapted to social development are emphasized. Cultivating mode abroad are various, with "open-type" or "non-directional type" as the main mode, and 4-year program, 5-year program, and 3-year program serve as the main form of education system. Curriculum arrangement abroad stresses general education, with foundationalization, normalization, objectification, optionalization, miniaturization, internationalization and syntheticalization as its characteristics and it employs credit system. The close-typed cultivating mode of P. E. academies in China should be gradually transformed into open-type or multi-type, cultivating generalists instead of specialists, and further constructing a new one with several cultivating types co-existing. Orientation of P.E. teachers in China should follow standard principle, coordination principle, experience principle and resource principle. To improve P.E teacher education in China, the following measures can be taken: relevant laws and regulations should be made for orientation; P.E teachers" training organization should be encouraged to participate in orientation; extension and connotation of P.E. teacher education should be expanded; resources should be optimize; systematic P.E. teachers" orientations should be organized;"Life P.E. Teacher Qualification "should be changed; useful-life should be set for P. E. teacher qualification; P.E. teacher qualification should be regularly authenticated; On-job training of P. E. teachers abroad tends to be systematic, but in China P.E. teachers" on-job training and prevocational training are separated; therefore measures must be taken to change this circumstance and thus speed up the systematic process. Factors concerning constructing a new system of P. E teachers are the following: reconstructing resources, making P.E. teachers" cultivation, orientation and training systematic, establishing a mechanism for encouragement and punishment, making school-based training and college training systematic, and setting up a mechanism combining directional training with non-directional training.

研究结果表明：随着教师教育革新空间的拓展，我国体育教师教育的改革与发展水平逐步与国际体育教师教育发展趋于接轨化。2003年颁布的《全国普通高校体育教育本科专业课程方案》在培养目标和规格、课程设置上的创新性，适应了我国社会转型和教育改革对体育教育专业人才的需求，进一步缩小了与国外高等体育院系教育发展的差距；国外体育教师一般由综合性大学或文理多科性大学培养，培养目标多向化，以培养适应社会发展的通才型人才为主；培养模式灵活多样，多数以"开放型"或"非定向型"培养模式为主，学制多以4年制、5年制、3年为主；课程设置上注重通识教育，突出基础化、师范化、针对化、选修化、小型化、国际化和综合化特点，实行完全学分制的教育管理制度；我国普通高校体育教育本科专业人才培养模式应该由封闭性转向开放式混合型的人才培养模式转变，由专才型转向复合型人才培养模式转变，构建多种类型并存的人才培养模式；我国体育教师入职教育革新应遵循的原则是本位原则、协同原则、经验原则和时间与资源原则，改进措施有：做好入职教育的法规化、制度化建设，激励体育师资培育机构参与体育教师的入职教育，拓展体育教师教育的外延和内涵，优化整合资源，系统组织体育教师的入职教育，改变体育教师资格"终身制"，设定体育教师资格有效期限，推行教师资格定期认证制度等；国际上体育教师在职培训体系显现了体育教师教育一体化的发展取向，但我国体育教师的在职培训与职前培养存在分离性，必须采取改革措施，加速我国体育教师教育的一体化进程；构建体育教师教育新体系的实施要素是：重组资源配置，实现体育教师培养、入职和培训一体化，建立奖惩机制，实现校本与院校培训一体化，建立体育教师定向与非定向培养培训有机结合机制。

The CCFG is a kind of economical activity with positive externality, its final products offered -the ecological benefits belong to the pure public goods, the nature of the economical compensation is to internalize the externality of the CCFG, so an economical compensation mechanism should be established with the government playing a leading role. The compensation receivers should be not only peasant households but also the county-level authority that performs the project. Besides central government, the compensation payers should still include the provincial-level governments who implement the project, the provincial-level governments of those beneficiary areas of midstream and downstream of basin, international organizations, enterprises and individuals, etc. Multiple channels of raising funds for the program should be worked out and the practice method should be transformed. Thediversified compensation ways should be chosen. In reality, insufficient compensation is the normality, the cost compensation may have more maneuverability. The decision-maker should carry on proper adjustment to the compensation standard, taking into account the factors about the environment conditions, the social-economic conditions, the ecological function of vegetation, etc. and make out different compensation criterions for different areas and different levels. The author puts forward it should be kept the policy of financial subsidies to the farmers who reforest ecological forest for a long term, should prolong the compensation time frameworks to the farmers who reforest economical forest.

本文认为，退耕还林还草是一项具有正外部性的经济活动，其提供的最终产品—生态效益属典型公共产品，经济补偿的实质就是要实现这种外部性的内部化，故应构建以政府为主导的经济补偿机制；补偿对象除了退耕农户以外，还应包括实施退耕还林还草的县级政府；补偿主体除中央政府外，还需将退耕地区省级政府、流域中下游受益地区的省级政府、国际社会、企业和个人等纳入其中；多渠道筹措退耕还林还草补偿投入资金，切实转变经济补偿的运作方式；选择相互协调、相互补充的多样化补偿方式；现实中，不充分补偿是常态，实行成本补偿更具可操作性；应对补偿标准进行适当调整，在综合考虑退耕地区自然环境条件、社会经济状况以及林草植被的生态功能等多种因素的基础上，制定分区分级补偿标准：对还生态林应采取长期补偿政策，对还经济林也要适当延长补偿年限。

Should be long, strong and deep right to the end of the muzzle, but not coarse. Full face it should be oval in outline and be filled completely up giving the impression of fullness with a surface devoid of hollows or indentations, i.e., egg shaped. In profile it should curve gently downwards from the top of the skull to the tip of the nose. The forehead should be flat across from ear to ear. The distance from the tip of the nose to the eyes should be perceptibly greater than that from the eyes to the top of the skull. The underjaw should be deep and well defined.Should be clean and tight.

18世纪时，用牛头犬与梗类配种产生叫"bull and terrier"的牛头梗斗犬，后来与英国的玩具梗和惠比特犬品种，产生出具凶猛性，快速敏捷的犬种来。1860年，犬商詹姆士喜克斯将此犬加上英国猎梗，大麦町犬，西班牙波音达的品种，经过多次品种改良后，产生了现在的白色，平脸，强壮，四肢比祖先短小的牛头梗。1920年，因为白色品种遗传了听觉上的缺陷，被毛被加上了其他颜色。19世纪，白色牛头梗在热爱斗牛犬的人中间深受好评。

The basic information about biological resource of the region should be investigated and its comprehensive ecological development planning should be drawn up.②A tourist service center should be set up in an adequate place.③Guide should be trained and showing system will be provided.④Monitoring system should be set up.⑤Industrial and agricultural production should be strengthened in combination with the construction of ecological tourism.⑥Environment should be virescened and beautified in further.⑦The botanical garden of Magnoliaceae and migration plants from Sanxia area should be made better.

一是要认真开展本底调查和制定生态发展综合规划；二是要在1个适当地方建立1个旅游者服务中心；三是大力培训导游，并编写好各个景区的解说词，把展示系统搞好；四是建立必要的监测系统；五是围绕生态旅游发展的需求，加强工农业生产的建设；六是加强绿化建设，美化环境；七是办好三峡植物迁地保护园和木兰科植物园。

The etiological factor leading to ARDS after renal transplantation is frequently mixed infection, the pathogen include oppartunitly bacteria ,Fungus, cytomegalovirus ,mycoplasm- chlamydia and so on, the diagnosis should be clear- out, meanwhile the colligated therapy should be taken as soon as possible, and the dosage of immunosuppressive agents should be adjust in order to avoid laging therapy, therapy should be taken as soon as possible , and the dosage of immunosuppressive agents should be adjust in order to avoid laging terapy, therapy should be taken as soon as possible,and the dosage of immunsuppressive agents should be adjust in order to avoid laging terapy.

引起肾移植术后AP，DS的病因常为混合感染，病原体可能有细菌、真菌、巨细胞病毒及支原体衣原体等，明确病原的同时应尽早采用综合治疗，同时调整免疫抑制剂药剂量，以免延误治疗。

Whether you fish for a living or for pure hobby, you have to be as smart as a fisherman should be.Every smart fisherman has his own fishing techniques that allow him to catch the fish he has goaled to.

不论你的生活或者纯鱼嗜好、你要聪明be.every渔民应该有自己的聪明渔民捕鱼技术，让他来捕捉鱼类goaled他。

Whether you fish for a living or for pure hobby, you have to be as smart as a fisherman should be.Every smart fisherman has his own fishing techniques that allow him to catch the fish he has goaled to.

不论你的生活或者纯鱼嗜好、要聪明be.every渔民应该有自己的聪明渔民捕鱼技术，让他来捕捉鱼类goaled他。

Firstly,a reform should start from the updating of ideas.New ideas such as " respection of self-decision of the disabled","maintaining a normal life of the disabled",and "the adult guardianship systems must concetrate on the human rights of disbled" should be established.The system should pay attention to the existing source of ability of the disabled,and there should be flexible regulations concerning the particular needs of the disabled.Secondly,on the procedures of legislation, the adult guardianship systems should be added in the "Family"part of sub-regulations.Thirdly,the content of adult guardianship should include :（1）The broadening of its application ,（2）The establishment of voluntary guardianship and the improvement in nominating a guardian.(3)Different levels of guardians should be nominated in accordance with the capacity of the subjects,（4）Supervision system over the guardians should be established for restriction.（5）There should be concrete regulations on the content of a guardianship to stipulate the rights and obligations of a guardian.

提出首先要在法律观念上进行改革，树立起&尊重障碍者自我决定权&、&维持障碍者生活的正常化&、&监护制度的核心是充分保护障碍者的人权&等新的理念，充分尊重障碍者犹存的能力资源，对行为能力的个别状况予以弹性补正；其次，在立法体例上，应和其他大陆法系国家一样，将成年人监护制度置于分则的家庭篇中；第三，在具体内容上，应该做到（1）扩大我国成年人监护制度适用的范围；（2）引入任意监护制度，完善监护的设立方式；(3)根据行为能力的不同设置不同层次的监护；（4）完善监护监督制度，建立起对监护人的制约机制；（5）具体规定成年人监护事务的内容，明确监护人的权利、义务。

But in the course of internationalization, they meet with misunderstanding and puzzlement.

许多企业已经意识到了这一点，但在国际化的进程中，仍存在一些误区与困惑。

Inorder toaccomplish this goal as quickly as possible, we'll beteamingup with anexperienced group of modelers, skinners, and animatorswhosenames willbe announced in the coming weeks.

为了尽快实现这个目标，我们在未来数周内将公布与一些有经验的模型、皮肤、动画制作小组合作。