运用会计准则经济后果论对美国会计准则制定模式的变迁作了理论解释。
According to economic consequence theory of accounting standard the evolution of American accounting standard is explored in a theoretical perspective.
美国会计准则制定模式经历了原则基础模式阶段、规则基础模式阶段和目标导向阶段。
The formulation mode of American Financial Accounting Standards has experienced three stages:principle-based approach, rule-based approach and objective-oriented approach.
但是对于谨记最后期限的开发人员，制定模式(schemata)通常会添加太多的额外负担。
But for the developer with deadlines to mind, crafting schemata is often too much of an additional burden.
高质量的会计信息要以高质量的会计准则为前提，而不同的会计准则制定模式将对会计准则质量产生重大影响。
High-quality accounting information is based on high -quality accounting standards, and different accounting standard setting models have vital importance on accounting standards quality.
安然事件后，关于会计准则的制定模式原则导向抑或规则导向的问题引发了世界各国会计准则制定机构的思索。
Accounting Standards Institutions all over the world have considered deeply whether Accounting Standards Modes should be rule-based or principle-bases since Enron Incident.
有条不紊，制定模式，拒绝多任务，为自己创造一个更具创造力，更游刃有余的一天，你不仅可以提早下班，还能为你自己和你所爱的人保留更多的时间。
Being organized, creating systems, and avoiding multitasking to have a more productive and manageable day allows you not only to leave early but it gives you more time for yourself and those you love.
正如学者们想要寻找整体模式并制定有用的概括一样，每个文本的传播是一个不同的故事，每个手稿的历史都是独一无二的。
Much as scholars want to look for overall patterns and formulate useful generalizations, the transmission of each text is a different story and each manuscripts history is unique.
数据仓库可以用来支持决策制定，这是数据整合模式应用的一种典型的示例。
A data warehouse to support decision making is a typical example of the use of a data consolidation pattern.
商业智能(BI)是指用于报表和分析数据的技术，包括识别趋势和模式，以便制定更好的商业战略决策。
Business intelligence (BI) refers to technologies that are used for reporting and analyzing data, including recognizing trends and patterns, to make better strategic business decisions.
一个非功能性需求，比如交互式索赔过程，可以映射到可重新软件资产的另一种类型，比如一个软件模式可以帮助制定一致的建筑决定。
A nonfunctional requirement, such as a transactional claims process, can map to another type of reusable software asset such as a software pattern to help make consistent architectural decisions.
它还概述了世卫组织为监测全球抗疟药效力和正在形成的耐药模式制定的新的标准化方法。
It also Outlines new standardized methods developed by WHO for monitoring antimalarial drug efficacy and emerging resistance patterns worldwide.
救援队迅速制定了标准的搜索模式：从小狗最后被看到的地方开始，沿着海滩进行曲折地搜索。
The rescue team rapidly enacted a standard search pattern, zigzagging along the beach from the spot the dog was last seen.
这样，就必须研究可能的故障模式，制定合理的故障判据，确保简单、准确、及时地判断火箭的故障。
To achieve this they must research into possible fault modes and set reasonable fault criteria so as to ensure brief precise and timely determining of faults of the rocket.
通过NCOIC联盟，全球防务公司已经开发出这样的框架及一整套体系结构模式，并制定实施指南。
Through NCOIC, leading global defense companies have developed this kind of framework, a set of architecture patterns, and guidance for their implementation.
处理此反模式的一个方法是制定可行的SOA转换计划，此计划要求组织对其SOA价值主张进行定义。
An approach toward addressing this antipattern is to develop a viable SOA transition plan which requires organizations to define their SOA value proposition.
有很多方法可用来制定那样的连接，这取决于数据库模式和工作负载需求，不过这里我们只谈论一个例子。
While there are different ways to formulate such joins, depending on your database schema and workload requirements, we'll cover one example here.
最后，我们希望RAMP 1.0概要以及作为其补充制定的使用模式将被WS - I采用，根据需要进行修订，并由WS - I发布最终版本。
Ultimately, we hope that the RAMP 1.0 profile and the usage patterns which are developed to supplement it are taken up by WS-I, revised as needed, and published in Final form by WS-I.
第三方互联网渠道通常会演变成五个主要商业模式。制定一个有效的策略，以充分利用每一种商业模式所提供的价值。
Understand that 3rd party Internet channels generally fall into 5 primary business models and define a strategy that leverages the value that each model can deliver.
在4月14日的一个电话会议上，Rudin向记者透露了美国航空已经为用户付费模式制定了一个基本框架的消息。
Rudin, addressing journalists in a conference call April 14, says the airline outlined the basics of a user-pay model.
在许多情况下，这些标准是为某一特定行业而制定的，并且以XML模式的形式表达相关数据的结构。
In many cases, these standards are defined for a particular industry and express the structure of relevant data in the form of XML schema.
大量的知识、决策制定，和问题解决能力是基于我们在多变事物之中发现行为模式的能力。
Much of our knowledge, decision-making, and problem-solving capacity is based on our ability to spot behavioral patterns among co-varying things.
基于这些不同的因素，该模型可以和商业规则、客户人口统计数据和历史购买模式和选择结合起来使用，以制定更明智的决策。
Based on these various factors, this model can be combined with business rules, customer demographics, and historical buying patterns and choices to make intelligent decisions.
但逐渐地，接受这一概念的国家开始增多：即在有的领域中，私营模式或许能够发挥更有效的作用，监禁——由国家制定的法律条款管辖——就是其中之一。
But gradually more countries have come to accept the idea that incarceration-under terms laid down by the state-is one of the things which the private sector might do more efficiently.
在学前控制孩子们看电视比在上学之后要容易一些。因此，你现在就应该着手制定一个限制看电视的模式。
Controlling viewing is easier to do during the preschool years than during the school years, so you should initiate a pattern of restricted television watching now.
公司针对农村家庭制定了一种特许租赁模式，向贫困客户提供可承受且更清洁的电力，为特许经营地区创造就业机会。
Sunlabob devised a franchise-leasing model for households to provide affordable and cleaner electricity to poor clients, and create jobs for franchises.
在制定油气开发方案前，必须建立一个完整的构造演化、沉积作用、成岩作用的综合模式，进而预测有利构造沉积成岩相带。
So, before a development scheme of oil and gas is formulated, a synthetic model on structural evolution, sedimentation, and diagenesis should be set up to predict the favourable zones.
理解并制定职业道路模式。
本文从总结和分析邮政企业的实际情况出发，探讨了制定邮件传递时限标准的两种模式。
Based on summary and analysis of the actual conditions of post enterprises, this paper proposes two models of making time limit standard for mail transmission.
本文从总结和分析邮政企业的实际情况出发，探讨了制定邮件传递时限标准的两种模式。
Based on summary and analysis of the actual conditions of post enterprises, this paper proposes two models of making time limit standard for mail transmission.
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