专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。
Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
WBIICS实质上是broker/hub服务器，它提供诸如路由、业务流程编排和中介之类的企业服务。
WBI ICS is essentially a broker/hub server that provides enterprise services such as routing, business process choreography, and mediation. WBI ICS provides this capability within two WBI ICS services
该U ML模型实质上定义了什么是定义了任何实现了业务过程的解决方案模型都必须满足的结构和行为需求的规范。
This UML model provides what is, in essence, a specification that defines both structural and behavioral requirements that must be satisfied by any solution model that implements the business process.
他们利用人工技术，如双份的会计账目，用以确保在错误实质上影响到业务之前检测并分辨出它们。
They used manual techniques, such as double-book accounting, to ensure that errors were detected and resolved before they could materially affect the business.
合并后的公司将在欧洲衍生品交易中具有实质性垄断地位，业务利润率远高于美国股票交易。
The combined company would hold a virtual monopoly in European derivatives trading, which is a much higher margin business than equity trading in the us.
我不认为有什么实质上的东西能使我们感觉到，争端对我们的业务有任何负面影响。
I don't think we can say there are concrete elements leading us to think it has had any negative impact on our business.
将要测试的业务实质内容与实现细节相分离。
Separate the essence of the test from the implementation details.
就这个声明而言，几乎没有什么细节和实质性的东西，但它似乎同样关注于你所提倡的业务-IT集成？
There is very little detail and substance to this announcement, but it seems to focus on the same kind of business-IT integration you are advocating?
实质上，业务服务目录是服务消费者寻找支持他们操作的服务的地方。
Essentially, the Business service Directory is a place where service consumers need to go to find services supporting their operations.
IT服务：这些服务通常不包括实质的业务逻辑，而用于提供对现有运营系统的基于服务的访问。
IT services: These typically contain no intrinsic business logic, but are used to provide service-based access to existing operational systems.
敏捷团队需要可以将要测试的业务实质内容与实现细节相分离的工具。
Agile teams need tools that separate the essence of the test from the implementation details.
它已经得到了很多设计奖项，并通过努力提高人们的审美能力和对于时尚实质的理解来扩展自己的业务。 设计可以有助于人们之间的交流。
The recipient of numerous design awards, BRUTE extends its reach by appealing to an appreciation of aesthetics, or “the substance of style;” Design empowers and facilitates communication.
目前除了一些基本的财务要求外，尚没有对何种业务可以上市及募股的实质性规定。
Currently, there is no meaningful restriction on what type of business can be listed and offer its shares for sale on the London Stock Exchange, other than some basic financial requirements.
由于没有出票资质，旅游网站的业务实质只是“代购”，接好订单后，还需要再去铁路部门购票。
Because do not have aptitude giving a bill, the business essence of travel website is "only buy on sb's behalf", after receiving good order, still need to go again railroad branch buys a ticket.
方法的实质是建立包含不同经济业务类型的自动化分录表。
The essence of the method is to construct automatic entry table which contains different finance types.
传统的针对城乡基层卫生服务机构人员的培训手段对实质性地提高农村和社区医生的业务能力作用有限。
The conventional training method for Grass-root health facility staff in urban and rural area are limited for substantially improving the professional ability of the rural and community doctors.
我们兴奋地握手，现在我们的合伙关系终于有了实质的业务内容。
Excitedly, we shook hands, and the partnership now had a business.
其实质扑克是这项业务的看到，从其他人的角度来看。
The essence of poker is this business of seeing from the other person's point of view.
证券经纪业的游戏规则因此发生了实质性改变，券商的经纪业务竞争进入了一个新的历史性阶段。
The rules of competition have changed drastically, security brokerage competition has come into a new era.
或许预防扯掉在生意中的最佳方法是，不试图快速致富。要取得成功，业务的一个人努力工作，并试图去实质问题。
Perhaps the best way to prevent getting ripped off in business is to not try to get rich quickly.
我们在项目管理、技术支持服务、市场宣传、业务拓展和管理等方面都充分展现了我们的智慧和努力，用实践诠释我们对F1精神实质的深刻理解。
In a lot of aspects, we fully demonstrated our wisdom and diligence such as project management, technical support service, market propaganda, business development and management.
业务流程重组的实质就是企业价值链的重新整合与优化改造，企业的价值链实质上又是由一系列信息流来实现的。
The nature of business operation restructuring is the restructuring and optimization of enterprise value chains, and the nature of enterprise value chains is realized by a series of information flows.
从事银行招聘市场高端业务的一些猎头也特别喜欢那种实质上是你简历序言的电子邮件。
Some headhunters, working at the senior end of the banking recruitment market, are also fans of the email that essentially introduces your CV.
在业务的经营方式以及业务运作的外部环境中，法律顾问应起实质性的作用。
Legal counsel should play a substantive role in the way that business is conducted and the external environment in which it operates.
调查发现，70%以上的村卫生室的产权形式实质上属于不同形式的私立性质；卫生服务人员整体业务素质仍较低；卫生室接近90。
The result showed that, at present, more than 70% of clinics were privately runned. the whole professional diathesis of village health workers is still low;
调查发现，70%以上的村卫生室的产权形式实质上属于不同形式的私立性质；卫生服务人员整体业务素质仍较低；卫生室接近90。
The result showed that, at present, more than 70% of clinics were privately runned. the whole professional diathesis of village health workers is still low;
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