In addition, their professional competence are inferior, the shortcomings of working environment and audit system on CPA lead to their low professional morality.
同时，注册会计师专业胜任能力低，执业环境以及注册会计师审计制度本身存在缺陷也导致了注册会计师职业道德低下。
It is satisfactorily accurate and precise to apply CPA and Spectrophotometry to simultaneously test copper, lead, zinc and cadmium contained in water sample.
采用CPA—分光光度法同时测定了水样中的铜、铅、锌、镉，此法准确度、精密度令人满意。
It is possible that defects of enterprise's internal control will lead to malpractice and bring about failing risks of audit to CPA.
企业内部控制缺陷可能导致违规违纪，并给注册会计师带来审计失败风险。
This awkward position can not lead CPA to straighten their life.
这种尴尬的定位和利益冲突，导致注册会计师很难挺起腰杆做人。
Results It was proved that a CHL 3a4 transgenic cell line was established, which could lead metabolic activation for aflatoxin B1 (AFB1), sterigmatocystin (STC) and cyclophosphamide (CPA).
结果建立了CHL ？3a4转基因细胞系，双核细胞微核试验证明该细胞系能代谢活化黄曲霉毒素b 1 (afb1)、杂色霉菌毒素(STC)、环磷酰胺(CPA)。
Results It was proved that a CHL 3a4 transgenic cell line was established, which could lead metabolic activation for aflatoxin B1 (AFB1), sterigmatocystin (STC) and cyclophosphamide (CPA).
结果建立了CHL ？3a4转基因细胞系，双核细胞微核试验证明该细胞系能代谢活化黄曲霉毒素b 1 (afb1)、杂色霉菌毒素(STC)、环磷酰胺(CPA)。
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