地位较高的

Provision ratio as a result of the different provisions, making use of the percentage of accounts receivable balance of provision for bad debt reserve method of the enterprise, the difference between the use of double provision, many of the standard costs, income taxes, income distribution ratio in the absence of differences in the case of industries in different Allowance for bad debts using the industry method of its tax losses uneven, and the loss of the basis of fair competition.

相同情况下，以"合资"、"独资"企业计提坏账准备金可按应收账款余额的3％计报，有的还更高些。这样相比较，对"合资"、"独资"企业发生潜亏的可能性就比较小，应付市场风险能力就较强，而国有企业显然就处于劣势地位。2。坏除准备金计提混乱，造成资金流失和失控，国家收入减少。

Then with statistical analysis of the range of self-incriminating cases, the results of the first instance, the judicial organization of the first instance, the surrogate and advocacy of the first instance and of the second instance, I found, in practice, the self-incriminating cases have the following characteristics: The range of self-incriminating cases is small which mainly focus on 10 imputations; no public prosecution into private prosecution; the verdicts still lie a very important position, among which are lots of guilty verdicts; intermediation is the main way in ending a case, however, the intermediation system is not normative in practice; the cases of defendants escape is increasing, as a result, the suspension of private prosecution is also increasing; the court more depend on collegial bench, and less summary procedure; the party make less use of the system of surrogate and advocacy; the methods of processing mode are flexible in the second instance, etc.

在这样的基础上，通过对自诉案件范围、一审处理结果、一审审判组织情况、一审代理辩护情况、二审审理情况的统计分析，发现实践中自诉程序有如下特点：自诉案集中在10个罪名，自诉案件的范围很小；没有公诉转自诉案件；判决在自诉案件的审理中仍然占有重要地位，其中有罪判决占大多数；调解是自诉案件结案的主要方式，但是各地调解制度在运行中都不规范也不统一；被告人逃跑的案例在某些地方有增多的趋势，中止审理的自诉案随之增加；多种因素导致法院更多的以合议庭来审理自诉案件，而较少独任审判和适用简易程序；自诉案件当事人对诉讼代理和辩护制度的利用率不高；二审自诉案件的处理方式灵活等等。

Edwardsia sipunculoides is belong to the order Edwardsidae in being, however, it first assemble with species of Actiniidae in the same clade on the phylogenetic trees with 100% degree of confidence of branch, and not with the species of Edwardsidae.

星虫状海葵现有分类地位属于爱氏海葵科，但在上述两种分子聚类分析中，均较海葵科物种老年细指海葵更先归入海葵科聚支，其置信度在NJ和MP中分别高达到100%、99%的自引导值。

Inorganic Se could be transformed into organic Se after malt steeping, germinating and kilning, which not only satisfies human need but also keeps human being and animal from the overtaking of Se by malt.Malt was used as a carrier of Se, not only, for it's nutritious, edible and medicinal but also for it's useful in food industry, especially in brewing.

我们把麦芽作为富硒载体不仅因为麦芽营养价值高，而且兼有食用、药用、酿造用等多种用途，因而麦芽在食品工业中占有很重要的地位，特别是在酿造工业上，麦芽是酿制啤酒的主要原料。2001年我国啤酒产量达2200万吨，需麦芽300万吨，但由于国产啤麦制麦性能较差，麦芽的质量指标很难达到原轻工部部颁优级品的标准。

Since historical times,England ,where the early inhabitants were Celts, has been conquered three times .

从有历史以来，英国，在此地早期居住的是凯尔特人，已经被征服了三次。

Bluetooth OBEX File Transfer Enables the sending and receiving of files on your phone via Bluetooth.

蓝牙OBEX文件移动允许经过蓝牙传送和接受文件。。。。