衡量

Actually, that very accounting convention may have contributed in a major way to the losses; had management been forced to recognize market values, its attention might have been focused much earlier on the dangers of a very long-term bond contract.

更讽刺的是，某些产物保险公司有鉴于通货膨胀高涨，决定将原本一年期的保单缩短为半年为期，因为他们认为实在是无法去衡量未来的十二个月内，医疗成本，汽车零件价格会是多少？

Since our focus is on the relationship between corporate investment and earnings quality, this paper reviews related literature in this research field about measurement of earnings quality, corporate investment and investment efficiency, which concise analysis and discussion are also undertaken for corresponding literature, and chapter 3 tries to find theoretical evidence that accounting information can improve the investment decision-making and investment efficiency.

首先回顾了盈余质量、企业投资和投资效率的衡量方法，在此基础上，对国内外近期盈余质量与企业投资规模和企业投资效率的文献进行了回顾和简要的述评。

The purpose of accrual accounting is to measure the profitabilit of the economic activities conducted during the accounting period.

它的目的是为了衡量当期企业的盈利能力。

To do more accurate measure of earnings management, I use the extended modified Jones model to estimate discretionary accruals.

为了更精确的衡量盈余管理，本文使用延伸修正后Jones模型来估计裁量性应计项目。

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。

The results indicated that one of the measures of examinees' linguistic features, the number of meaningful syllables per minute, exerted significant effects on both scoring methods, and that raters focused on fluency of examinee's discourse at the expense of accuracy and complexity during rating.

实验结果表明考生口语产出的话语特征中流利度衡量指标之每分钟有意义音节数对两种不同评分模式都产生显著影响；评分员在两种评分过程中都注重考生话语的流利性，忽视语言准确性和复杂性。

The ACT is an achievement test. It is designed to measure what a student has learned in school.

ACT则是衡量学生已取得的成绩，主要是在中学学到的什么东西。

The acid test of a good driver is whether he remains ''.

衡量驾驶员水平的决定性考验，就是''。

Acidify,acidity, acidulousThe acid test of a good driver is whether he remains calm in an emergency.

衡量驾驶员水平的决定性考验，就是看他在紧急关头能否保持镇静。

PH is a way to measure the acidity of the tank's water.

pH值是一个方法来衡量的酸度坦克的水。

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。。。。