第二種意見 的英文怎麼說

中文拼音 [dìèrzhǒngyìjiàn]
第二種意見 英文
second opinion
  • 第 : Ⅰ助詞（用在整數的數詞前 表示次序） auxiliary word for ordinal numbers Ⅱ名詞1 [書面語] （科第） gr...
  • 二 : Ⅰ數詞（一加一后所得） two Ⅱ形容詞（兩樣） different
  • 種 : 種名詞（姓氏） a surname
  • 意 : Ⅰ名詞1 （意思） meaning; idea 2 （心愿; 願望） wish; desire; intention 3 （人或事物流露的情態）su...
  • 見 : Ⅰ動詞1 （看到; 看見） see; catch sight of 2 （接觸; 遇到） meet with; be exposed to 3 （看得出; ...
  • 第二 : 1. （序數） second 2. （姓氏） a surname
  1. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  2. Noted ; evaluative criteria and indicators for the proposed planning objectives including environmental protection and conservation, etc. will be identified in the second stage for assessing the development strategies and attainment of the planning objectives

    已記下有關意見；將會在第二階段厘訂評審準則及指標，以評估各種發展策略及其達致規劃目標（包括環保及自然保育）的程度。
  3. This article is mainly a discussion on the spiritual damage compensation for close relatives of victim under the situations of damage to right of life, damage to the right of health and damage to the right of personality of the dead, which is based on an introduction and comparison of the concerned foreign legal regulations and academic theories and in combination with the legal practice in china wherefore the author put forwards his own ideas as following : first, under the condition that there is a distance of time between inj ury and death, the close relatives of the dead shall inherit the right of claim for spiritual damage compensation of the dead for the suffering before his death, in addition to their own intrinsic right of claim for spiritual damage compensation ; the second, under the condition that the inflictor has caused the disablement of the sufferer or serious damage to his health, the close relative in a limited cycle of the sufferer should be granted with the right of claim for spiritual damage compensation, which is confirmed in law and becomes a practice in foreign countries ; the third, since the aim of the law to protect the personality of the dead from infringement is to protect the benefits of the close relatives of the dead and to maintain public benefits, is constituted on the personality of the dead the close relative of the dead may initial legal proceeding for spiritual damage compensation

    本文重點探討的就是公民生命權受到侵害、健康權受到侵害、 「死者人格」受到侵害這三種情形下的受害人近親屬的精神損害賠償請求權問題。探討以介紹和比較國外相關法律規定和學術理論為前提，結合我國的實際情況，從理論與實踐相結合的角度對以上各問題分別進行了分析，並提出了作者自己的一些見解：第一、在公民從受傷害到死亡有一段時間距離的情形下，死者的近親屬除依法享有其固有的精神損害賠償請求權以外，還可以繼承死者生前就其所受之精神損害而享有的精神損害賠償請求權；第二、在加害人的行為已造成直接受害人殘疾，或者是造成其健康嚴重受損的其他後果的情形下，我國應在借鑒國外已有立法和判例的基礎上，賦予一定范圍內的受害人近親屬以精神損害賠償請求權；第三、法律保護死者人格不受侵害的目的是為了保護死者近親屬的利益和維護公共利益，一般情形下，只要死者近親屬能證明其訴訟主體的合法性，能夠證實侵害「死者人格」的行為已構成侵權，即可推定死者近親屬因此而遭受了精神痛苦? ?無須舉證的「名義上的精神損害」 ，死者近親屬即可提起精神損害賠償之訴。最後，本文認為，加強對受害人近親屬的權利和利益保護問題的研究，既有一定的必要性，同時又具有十分重要的現實意義。
  4. The discussion of cultural construction mode in baibuting community is developed as following : the first part presents author ' s motivation in carrying out the research, defining some concepts and introducing a few common modes of cultural construction in urban communities. the second part is a detailed description of fundamental ideas and content, advocating the notion of " human oriented, moral centered, law abiding, trying to creating a modern community with the capacity of sustainable development ", introducing its unique homestead culture. the third part sets forth the innovation of community culture construction modes in baibuting community : in order to create a, human - oriented community culture, establish a peaceful and content environment for the socialism ideology, the baibuting community made innovation on community management system ; by the analysis of the occupational statistics and object groups, the author found out that most of residents come from the middle class ; then, the author gives the definition of middle class and its general features in a sociological perspective ; finally, the thesis analyses the characteristics of the community residents " pursuit of culture and the harmonious development of community culture in aspects like value system, consumption habits, cultural needs

    本文通過理論學習，對百步亭花園社區文化建設的模式進行了探索研究，在現狀調查過程中，筆者發現百步亭的社區文化建設之所以成功，除了開發商和物業管理中心的組織建設外，還有小區居民的積極參與合作，三者密不可分，而這又與居民所屬的階層文化訴求密切相關，於是，本文就百步亭社區文化建設模式作了論述，思路如下：文章的第一部分：提出本文研究的緣起，並對一些與本文有關的概念作了界定，還介紹了幾種城市社區文化建設的一般模式；文章的第二部分：介紹百步亭花園社區文化建設模式的基本思想和內容，提出了「以人為本、以德為魂、以法為行，努力創造可持續發展的現代文明社區」的口號，並介紹了其獨具特色的家園文化；文章的第三部分：對百步亭社區文化建設模式的創新作了論述：百步亭社區為了營造以人為本的社區文化，構建社區安居樂業工程，為社會主義思想道德體系提供良好的社會文化環境，在社區管理體制上作了創新；還通過對百步亭社區居民的職業統計，來源群體，分析出其從屬的社會階層主要是社會的中間階層；再次，從社會學角度，定義了中間階層及一般特徵；最後從價值觀、認同感，消費觀念、文化需求等方面，分析了其文化訴求的特徵和與社區文化的協調發展；文章的第四部分：從整合功能和導向功能兩方面總結了百步亭社區文化建設的社會效應；並對百步亭社區文化建設模式的不足提出了意見和建議。
  5. I have met many so - called " great " people, truly great people, and i have seen how they take care of minor details with great attentiveness, and with such a natural spontaneity that is kind of a second nature

    我見過許多所謂的大人物，真正偉大的人，看到他們是如何以最高的注意力，很自然地留心於細節那種極其自然的流露，可以說是他們的第二天性。
  6. Regarding this topic, master once said, " i ve met many so - called great people, truly great people, and i ve seen how they take care of minor details with great attentiveness, and with such a natural spontaneity that it is like second nature to them

    師父曾說：我見過許多所謂的大人物，真正偉大的人，看到他們是如何以最高的注意力，很自然地留心於細節那種極其自然的流露，可以說是他們的第二天性。而我認為這種天性，就是他們成為偉人的原因。
  7. The thesis contains five parts, the first part is foreword, it chiefly has researched the cause and form of business combination, the production, development and features of combined financial statement ; the second part is accounting business combination accounting treatment methods, it chiefly has researched purchase method and pooling of interests method ; the third part is treatment of combination goodwill, it introduces, reviews the definition and accounting treatment method of combination goodwill and negative goodwill ; the fourth part is consulting combined financial statement theory, it has researched combination scope, combination theories, three combination theories are respectively introduced and evaluated, and shortcoming of combined financial statement ; the fifth part is researching combined financial statement in china, it provide a piece of advice for building chinese combined financial statement standard

    本文共分為五部分，第一部分為概述，主要研究了企業合併的原因和形式、合併會計報表是怎樣產生和發展的、合併會計報表的特點；第二部分為企業合併會計處理方法，主要研究了購買法和權益結合法。先敘述了兩者的各自定義和主要特點以及權益結合法適用的條件，然後對兩者進行了比較和評價；第三部分合併商譽的處理，本部分對合併商譽和負商譽的各自定義和會計處理方法進行了介紹和評論；第四部分為合併會計報表理論探討，對合併范圍、合併理論進行了研究，分別介紹了三種合併理論，並對它們進行了比較、評價與選擇，最後研究了合併會計報表的局限性；第五部分為我國合併會計報表的研究，對我國合併會計報表準則的建立提出了一些原則性的意見。
  8. And it explains in detail two methods of cultivating appreciation ability : knowing, analyzing spoken and written language and oral reading, five opinions on composition training, the function, definition and training methods of the classic, ways of nurturing the students " personality from teaching contents, school circumstances and teacher ' s personality

    第二條途徑的分析中，分別介紹了朱自清在誦、吟、讀、說四種朗讀腔調方面的意見；寫作訓練方面，介紹朱自清的五點寫作訓練主張： 1 、反對寫作文言文，主張寫作白話文。 2 、反對創作傾向，主張寫作應用文。
  9. There are also new surveys being carried out or planned in the year, including " survey on new trade types for vacant stalls in kowloon city market ", " survey on the demand on market facilities in siu sai wan and tung chau street area ", " survey on consumer food purchasing habits ", " longitudinal survey on clean hong kong programme phase 1 and phase 2 " and " study on meat consumption in hong kong "

    年內，小組進行及計劃的意見調查包括九城街市空置檔位售賣新種類貨品意見調查小西灣及通州街一帶街市設施需求調查食物購買習慣統計調查清潔香港意見統計調查第一及第二階段，以及香港肉類食用研究及統計調查。
  10. There are also new surveys being carried out or planned in the year, including " survey on new trade types for vacant stalls in kowloon city market ", " survey on the demand on market facilities in siu sai wan and tung chau street area ", " survey on consumer food purchasing habits ", " longitudinal survey on clean hong kong programme ( phase 1 and phase 2 ) " and " study on meat consumption in hong kong "

    年內，小組進行及計劃的意見調查包括九龍城街市空置檔位售賣新種類貨品意見調查、小西灣及通州街一帶街市設施需求調查、食物購買習慣統計調查、清潔香港意見統計調查? ?第一及第二階段，以及香港肉類食用研究及統計調查。
  11. At last, based upon personal realization and experience after ten years working in this circle, the article points out some settlement program or new understanding to the main disputes which cause troubles in daily business. by integration of theory with practice, the article deals with some disputable issues including establishment of the contract, wording account of b / ls, issuing of b / ls, payment of freight and liability of shipper, trying to have a more legal conclusion on law application to the second shipper

    最後，根據自己若干年來的業務實踐和親身體會，針對現有的分歧意見，以理論聯系實際的方法提出自己的看法或解決方案，同時較系統地從運輸合同的成立、提單的記載、提單的簽發、運費的支付和托運人過錯的承擔等存在爭議的環節，分析了運輸合同中兩種不同類型托運人的聯系和區別，從而達到對第二種托運人能有一種較完整的、科學的認識。
  12. The main characteristics of this thesis are : 1 it proposes the conception of eme, which is a " theories of middle range " of methodology in moral education and has the characteristics of engineering education. 2 it puts forward the " psychological phenomenon " are resources, which can be recognized and exploited by the methods of engineering. 3 analyzing the exploitation of spiritual resources, it figures that the self - organizing needs the help of the methods of engineering to conduct the conflict of spiritual needs and value views of the students

    本文的創新點在於：其一，第一次明確提出了工程德育學是一種中層理論性質的德育方法論，具有明顯的工程學德育研究特色；其二，提出思想現象（思想問題）是一種潛在的可開發的精神資源，這種精神資源的開發需要運用工程的手段；其三，對精神資源的開發，尤其是對精神系統的自組織過程進行了分析，提出精神需要是學生思想品德形成與行為轉化的動因，價值沖突的引導是精神系統自組織演化的關鍵，從而為高校德育工作的有效開展提供了可操作化的參考意見。
  13. In chapter two, the transition of the campus space form and the campus commercial space ’ s development in recent years have been analyzed first, and then the research on hunan university which is one important composition of yuelu university town. in chapter three, the discussion of the rise of university town and the character of the campus commercial space at that time is the main content. chapter four is the focal part of this thesis for a concrete analysis about the campus commercial space in yuelu university town combining the whole domestic environment has been made

    第一章緒論部分，主要介紹了課題的研究背景、研究內容、研究意義、研究方法和國內外的相關研究等;第二章，首先分析了近年來我國高等學校校園空間形態的轉變及其周邊商業的出現，然後以嶽麓山大學城中的重要組成學校之一的湖南大學為例，從這兩個方面進行了分析研究;第三章，主要探討了大學城在我國的興起和此時校園商業空間的主要特徵，並列舉了國內外多種校園商業空間的實例;第四章為全文的重點，在結合國內大環境的基礎上，對嶽麓山大學城校園商業空間做出了具體分析和研究，並提出了具體的改進意見，並對嶽麓山大學城校園商業空間的進一步建設提出設想;第五章，基於前面研究的內容和成果，對大學城校園商業空間的未來發展做出展望。
  14. As of the writing of this report, microsoft has shipped 15 additional, enhanced versions of the tool and continues to ship a new version on the second tuesday of each month, each adding new prevalent malware to detect and remove

    在撰寫本報告的同時， microsoft又推出該工具的15種額外增強版本，並持續在每個月第二個星期二推出新版本，每個版本都有新增加的常見惡意軟體，以求更有效偵測與移除。
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