其次

Secondly, we analyze the situation of the accounts receivable management in China and show some problems with it.

其次，分析了国内多数企业应收账款管理的现状，揭示了我国目前在应收账款管理上存在的问题。

Second, as there are some short-term liabilities which result from accrued expenses, the figure of cash payments for operating expenses is different from that of operating expenses in the income statement.

其次，鉴于有一些累计费用导致的短期负债，也会使得损益表上的营业费用与发生营业费用支付的现金不相等。

First, it discusses the impact of the number of dimensions on rating results and the four meta-dimensions in AC. Second, it introduces the indexes of rating accuracy in AC and expounds different types of rater training programs and their impact on rating accuracy. Third, although AC has proved good criterion-related validity, the research on its construct validity has not yet reached an agreement.

首先，文章讨论了评分维度的数目对於评分结果的影响，以及评价中心中的4个元维度；其次，介绍了评价中心中衡量评分效果的指标，并讨论了评分者培训的分类及其对评分效果的影响；第三，虽然评价中心具有良好的效标关联效度，但对於其结构效度的研究至今尚无统一结论。

Then on the base of using experience of other countries for reference,the environmental criminal legislation should includes:convicting the illegal action punished twice by the authorities,adding some new accusal,enlarging the range of environmental elements as well as the applicable range of property punishment.

其次，在借鉴他国有关环境保护的刑事立法经验的基础上，刑事实体法要将一定时期内被环境行政主管部门处罚两次以上的违法行为定罪处罚，增加部分罪名，扩大刑法保护的环境要素范围，适度增加危险犯的规定，并扩大财产刑的适用范围。

Results PAHs were detected in both low-water and high-water period, including fluorene, phenanthrene, naphthalene, acenaphthylene and acenaphthene.

结果 丰水期和枯水期两次水样中均检测出PAHs，主要为芴和菲，其次为萘、苊、二氢苊、蒽、荧蒽、芘等。

A second reason for the anti-aecession law is that Beijing is trying to shape the international environment by putting into a legal framework its position on unification with Taiwan and under what circumstances it is prepared to use force to achieve this end.

其次，通过法律条文明确说明中国对和台湾统一的立场，和在怎么样的情况下会不惜以武力来达到目的，北京希望塑造一个对自己有利的国际环境。

First, the speed of the reaction between mud acid and rock is very fast, the effective distance of acid is short, active acid can not reach deep formation.

首先，高温下常规土酸与地层矿物反应速度极快，酸液有效作用距离短，活性酸不能到达地层深部；其次，HF与铝硅酸盐的化学反应不是简单的一次反应，其副产物氟硅酸和氟铝化物还可与铝硅酸盐发生二次反应和三次反应，形成一系列不溶性的沉淀物，对储层造成严重伤害；第三，高温情况下酸液对井下管柱及工具腐蚀性很强，对缓蚀剂性能要求高。

When different strains were used to produce acidophilous milk,the acidity,viscosity,apparent quality,flavour and proteolysis of the acidophilous milk were different.

不同菌株发酵后酸奶酸度、黏度、感官、风味、蛋白质分解各不相同，最适合单株发酵的菌为3和5菌株，其次为4和6菌株，1和2菌株比较适合高酸度酸奶发酵生产。

Chapter 1 is the acquaintanceship of the Principle of debate This chapter is composed of four sects.

第一章辩论主义的认识——辩论主义的理论导入本章共分为四部分内容：首先，探究辩论主义的渊源；其次，分析辩论主义的概念。

Secondly, the paper summarizes the theory and practice of American schools' character education across-the-board.

其次，文章较全面地总结了当代美国学校品格教育的理论和实践。

Further more, the simplified analysis method on stressed-skin effect of corrugated steel sheet is also discussed in detail.

此外还比较详细地探讨了蒙皮效应的简化分析方法。

If I had known her telephone number,I would have called her.

要是我知道她的电话号码，我就打电话给她了。