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那天从某单子上看到“countmeasure” 英文中是否有这个单词?有的话请告知中文意思。谢谢

2023-07-23 23:54:22
共3条回复
陶小凡

应该是 Count measure 吧..连着打没有这个单词

测量数质 或 计算方法

meira

对策

snjk

countermeasuren. 对策, 反措施

an action taken to offset another action

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2023-07-23 23:37:281

什么是 ECM

ECM有很多种解释,在制造业中 ,它是Engineering Change Management的缩写, 专业术语是工程变更管理 ,它可以提高企业的效率,为企业带来价值。 在工业技术上 ,它是Electrolytic processing的缩写, 意为电解加工 ,是基于电解过程中的阳极溶解原理并借助于成型的阴极,将工件按一定形状和尺寸加工成型的一种工艺方法。 在其他方面 ,如果它是electronic countermeasure的缩写, 就代表着电子对抗 ,它是敌对双方为削弱、破坏对方电子设备的使用效能、保障己方电子设备发挥效能而采取的各种电子措施和行动。 如果是European Common Market的缩写, 代表着欧洲共同市场 ;如果是ElectronicCounterMeasures的缩写, 代表着电子人工干扰,电子对抗措施 。
2023-07-23 23:37:351

TVCM是什么意思

虽然不对,但给你一些参考吧TVn.电视[域] Tuvalu , 图瓦鲁CM=Center Matched 中心相配的 Center of Mass质量中心, 质心 Central Meridian 中央子午线 Computer Microtechnology 计算机微化技术 Command Module[航天]指挥舱 Common Market 共同市场(“欧洲共同体”的俗称) Computer Module 计算机组件 Confidential Memorandum 保密备忘录 Core Memory 磁芯存贮器 Corrective Maintenance 设备保养〔维护〕 Countermeasure 干扰, 对抗措施 Current Measurements 海流测量
2023-07-23 23:37:441

急需要一篇关于太空旅程的英语作文,题目为journey to space,80词左右

没有中文
2023-07-23 23:37:541

提出解决对策英语怎么说

这样说suggest(propose) a resolution strategy (method)
2023-07-23 23:38:022

对策的英文缩写怎么写

对策 countermeasure ,有缩写形式吗?
2023-07-23 23:38:092

计划书的英文范文

ProfessionalEdition[PROJECT]mainoutlineAbstract1,the basic situation of the company(the company name,time of establishment,registration,registered capital,major shareholders,the proportion of shares,the main businessfor the last three years,sales revenue,gross profit,net profit,the company location,telephone,fax,contact.)In 2,the mainmanagementinformation(name,gender,age,country of origin,degree,University one is graduated from,political affiliation,industry practitionersyears,main experience andoperating performance.)3,product / service description(products/services,product technology level,product novelty,advanced and unique,the product competitive advantage.)4,research and development(fortechnical achievementsand the level of technology,technology R & D teamlevel,competition andcooperation,has investedR & D fundingand futureinvestmentplans,for R & D personnelincentive mechanism.)In 5,the industry and market(industry history and future,market scale and trend,industry competitors,the companycompetitive advantage,the next 3 years the marketsales forecast.)In 6,the marketing strategy,promotion,price(inthe establishment of sales networkin various aspects such asthestrategyand its maneuverabilityand validity,thesales staffincentive mechanism.)7,product manufacturing(production,production equipment,quality assurance,cost control.)8,management(organization,employee stock ownership,labor contract,intellectual property management,personnel planning.)In 9,the financingthat(capital demand,purpose,plan,plans totransfer the shares,investors" rights,exit way.)10,financial forecast(the next 3or 5 yearssales revenue,profits,assets returnrate.)11,risk control(project implementationpossible riskand thecontrol measures.)ProfessionalEdition[]projectdirectoryThe firstchapter isthe basic situation of the companyIn two,the advantage of projectanalysisThree,weakanalysisprojectSix,risk and Countermeasure of financingof small and medium-sized enterprisesIn seven,the companykey personneldependence riskThe eighth chapterinvestmentestimation andfinancialinstructionsOne,projectfinancing demand of small and medium enterprisesandloansTwo,the use of project fundsplanIn three,the financing of small and medium-sized enterprisesfund useplanFour,loansand repaymentguaranteeFive,investorscanenjoy whatthe supervision and management ofpowerSix,investingin what wayto recover the investment,the specificway and theexecution timeThe ninth chapterfinancial budgetand financialplan(everyfinancial datato have the basis,toundertake financial datadescription)One,financialanalysisTwo,financialdata to predict(3-5 years in the future)One,selection of the analytical methodTwo,proceeds of lifeidentifiedThree,the basic dataFour,the value of intangible assetsto determineAnnex:Annex I:Project progressAnnexII: othersupplemental content
2023-07-23 23:38:181

”上有政策 下有对策”如何翻译?

there"s always countermeasure to the policy
2023-07-23 23:38:341

关于加强防范意识重视食品安全的英语作文

Mention the food safety, people"s hearts are unusual interest, concern. Because with economic and social progress, economic globalization continues, people food culture diversity, food hygiene and safety become much-talked-about hot topic. Food diversification development, various additives renovates ceaselessly, emerging, trimethoxysilane cyanogen amine, Sudan red, red meat fine, no root agent, each report let a person, soul-stirring each report related to the general public"s heart. For parents are beginning to go to Hong Kong hard crowded, foreign athletes to buy milk powder in bringing his own food, Chinese game to buy vegetables aunt usually eat what buy what of, now but looked at market meat dishes worry... Food safety problems, the person"s health would be threatened. Although the food safety is social information asymmetry, but may be consumer heart default, considering our everyday eat food, think about the people around us, they also mostly agree "out of sight, out of mind" view. Many consumers listen to media advertising, find out that problem, they knew that they again become victims. The body is his own, some poison is a lifetime all away, or even affect the next generation. Their own health, who is responsible for wrong will care about you Raise consumer own awareness of safety and health protection consciousness, and self is imminent. Establish an open channels, to construct a powerful report of food safety guarantee mechanism is also imminent!Our country there are 16,000 primary and secondary school students must die regularly according to what learned, approximately every year , primary and secondary school students dies because of the safe accident , bromatoxism , being drowned , being committing suicide and so on , have more than 40 people averagely every day , just say every day will student having a shift in "disappearing". The large-scale countrywide investigation on the grounds of Chinese teen-agers research centre is discovered, the safe accident already becomes the first cause of death of 14-year-old the following teenager children. Campus safety involves in having more of 20 kinds to teen-agers life and the hidden trouble studying the aspect safety , includes road accident , bromatoxism , conflagration fire danger , drowning , athletic sports loss etc. among them. These grow up healthy and sound all at any time in being threatening the teen-agers student"s. Have an expert to point out , pass safe education, improve our primary and secondary school students"s self-protection ability, that 80%"s accident hurts accident is not bad avoid. But lead to a important cause of tragedy occurrence, be our teen-agers is deficient in safe the knowledge defending , self-protection ability difference, teenager children studies safety therefore defending knowledge , improve the self-protection ability. Be sure not to be able to adopt a casual attitude , be off self"s guard, must need to mental consciousness having "safety is the top priority". School is able to introduce that a few emergencies save self from the knowledge protecting often to the schoolmates, education carrying out safety to the students. Do a good job in safe of school , can"t be seprated from our any one people of entire school. Safety! Safety! Be composed up by us from campus, every name teacher and student by our Jiang Bin elementary school composes up from oneself. Thank everybody. Occurrence sending out an accident for new star school having an effect to prevent campus food hygiene safety from dashing forward, conscientiously, ensure extensive teacher and student keep healthy and life safety , adopt the following measure, ensure campus food hygiene safety. Take prevention from first first , keep good control on purchase of merchandise. Propagate the knowledge popularizing food hygiene safety actively , improve teacher and student safety keeping watch consciousness composing in reply an ability saving self; Be very critical to campus mess hall , Xiao Dian food purchase of merchandise, from reinforcing daily campus food hygiene safety administration conscientiously on the headstream, discover and remove a hidden danger in time. Two is to improve system , managing according to law. Build the system such as taking precautions against , reporting , controlling and treating and curing perfecting the safe campus food hygiene accident, food hygiene manages execute to the letter waiting for relevance laws and statutes to manage, once discovering a fortuitous accident according to law , start an emergency immediately handling organization chain of command , is put into separate charge of a leader being going to face a scene in person , to know accident condition , to adopt immediately to handle a countermeasure in the first time , report and in relation to condition in time to all of the various levels leader. And other Bu Li Yu , the person who handles the middle dereliction of duty working to coping with the aftermath in the neutralization taking precautions against , dealing with food hygiene safety to dash forward sending out an accident, takes precautions against and deals with a worker, the degree of seriousness looking at whose condition and endangering consequence, finds out who is to blame. Three are that division of work makes person clear , responsibility arrives at. Put school into practice being put into separate charge of a leader being in charge of system , conscientiously, reinforce safe campus food hygiene going on an inspection tour , supervise and urge dynamics , examine. And build perfect system of rewards and penalties. The behaviour handling job middle to coping with the aftermath in the neutralization taking precautions against , dealing with campus food hygiene safety to dash forward sending out an accident pushes person forward giving commending and encouraging and rewarding. Four are people oriented; people foremost , a quick response. Build early warning and quick response mechanism , strengthen manpower and material resources, financial resources reserve. Once the safe campus food hygiene event appears, should be accurate in time in the first time quick response , timely report, deal with , cut down loss by to the fewest degree. Cherish life caressing oneself
2023-07-23 23:39:161

几个围棋术语的英文

带钩 (带钩) dài gōu - long l group单关 (单关) dān guān - one-space jump单官 (单官) dān guān - neutral point单劫 (单劫) dān jié - half-point ko单行道 (单行道) dān xíng dào - one-way street挡 (挡) dǎng - block刀把五 dāo bǎ wǔ - bulky five刀板五 dāo bǎn wǔ - bulky five刀柄五 dāo bìng wǔ - bulky five刀五 dāo wǔ - bulky five倒扑 (倒扑) dào pū - snapback倒贴 (倒贴) dào tiē - reverse komi倒脱靴 (倒脱靴) dào tuō xuē - under the stones低 dī - low敌 (敌) dí - enemy抵 d? - hold up; push against, to support, to resist抵抗 dǐkàng - to resist; resistance敌人 (敌人) dí rén - enemy地 dì - territory地盘 (地盘) dì pán - territory地域 dì yù - territory点 (点) diǎn - placement; point点方 (点方) diǎn fāng - eye-stealing tesuji点角 (点角) diǎn jiǎo - corner invasion点目 (点目) diǎn mù - countin**眼 (点眼) diǎn yǎn - placement inside opponent"s eye调子(调子) diào zi - choshi丁四 dīng sì - farmer"s hat; pyramid four顶 (顶) dǐng - bump定式 dìng shì - joseki定型 dìng xíng - settle东坡棋 (东坡棋) dōng pō qí - mirror go斗方 (斗方) dǒu fāng - carpenter"s square读秒 (读秒) dú miǎo - byo-yomi渡 dù - bridge under断 (断) duàn - cut段 duàn - dan对策 (对策) duìcè - countermeasure对局 (对局) duì jú - play game对杀 (对杀) duì shā - capturing race对弈 (对弈) duì yì - play game遁 dùn - to escape, flee (逃遁 táodùn); (disappear)
2023-07-23 23:39:321

周期的对策是什么意思

周期就是循环往复。是事物在发展变化过程中某些特征循环出现,同一特种连续两次出现的时间就是一个周期。周期是一种自然规律,要充分的认知周期,并善于利用周期。对策的意思:1、[the way to deal with a situation;countermeasure;countermove]∶对付的策略或办法商量对策2、[answer]∶应考的人在殿试中对答皇帝有关政治经济的策问
2023-07-23 23:40:021

水声对抗是以()原理进行的反声学探测和攻击的斗争,属于水下空间的

答案应该是A,声学
2023-07-23 23:40:092

密码学与信息安全的前景如何?正准备考研考这个方向。

可以考。 前景不错。 不过很累,密码学需要很好的数学基础。
2023-07-23 23:40:184

求高手:翻译成英文

This paper from theory to practical system analysis of China"s Antidumping problem. First of all, this paper described the dumping and anti-dumping theory; secondly, that since China"s accession to the WTO of our country commodity encountered anti-dumping current situation and characteristic; once again, from the main, the objective two aspects analysis of China"s exports suffered repeated foreign anti-dumping indictment reason; finally, according to the analysis of the reasons put forward the corresponding countermeasure, how to make our country better ground to anti-dumping problem.
2023-07-23 23:40:346

strategy和measure有区别吗

对策 - 英语: counter-measure 缩写:CM 对策英语说法1  countermeasure  对策英语说法2  strategy  对策的英语例句:  他在盘算着敌人可能的动向和自己的对策时  As he gauged possible enemy moves and his own responses  爱尔兰主要政党的经济对策  The economic prescriptions of Ireland"s main political parties  邀请受访者表达不满,但却不采取相应对策,只会进一步激怒受访者。  It just fuels anger to ask people to state their complaints and take no action based on the results.  它们的对策是设立完全不同的子公司,来执行新的业务模式。  Their response has been to set up distinct subsidiaries to implement [ APE?] the new business model.
2023-07-23 23:40:541

请帮忙翻译成英文摘要.(关于利率市场化)

This article carries out a study on China"s Market-Oriented Reform of Interest Rate in three parts.Part 1. Initially describes the connotation of Market-Oriented Interest Rate, and combines with the current situation of our nation"s Market-Oriented Interest Rate Reform, to put forward the main issues that current reform is facing.Part 2. Analyses the general situation of our nation"s interest rate system by using mainly statistical data, putting forward the malpractices of our nation"s existing interest rate system, in order to demonstrate the indispensability of our nation"s market-oriented reform of interest rate.Finally, this article proposes the implimentation of supporting measures in related to the foothold of our nation"s real condition in promoting the reform of market-oriented interest rate,by drawingexperience and lessons from other countries, as well as establishing central bank"s benchmark for interest rate, and strengthening the perspective of risk prevention of commercial banks,and through major research on the implementation of countermeasures for our nation"s market-oriented reform of interest rate.
2023-07-23 23:41:035

求高人将以下中文翻成英文: 短语:网络舆论的失控现象及对策研究 词汇:网络舆论 失控现象 舆论暴力 对策

网络舆论 :Network public opinion失控现象: phenomenon Out of control舆论暴力:Public opinion violence对策:countermeasure
2023-07-23 23:41:172

信息对抗技术专业的课程内容

信息对抗技术专业培养德、智、体、美全面发展,能适应21世纪科学技术发展和市场经济需要,具有创新和开拓精神的高级工程科学技术人才。信息对抗技术专业培养具备进攻与防御信息战技术系统及其决策支持系统以及民用信息安全防护等方面的基础理论知识和技术综合能力,能在科研单位、高等学校、信息产业及其使用管理部门从事系统设计、技术开发、操作管理和安全防护方面工作的高级工程技术人才。
2023-07-23 23:42:092

生化危机3卡怎么关闭?

打开设置,把RE NET相关的选项关闭就行了。故事背景档案 《生化危机3》在继承前作的基础上增加了一些非常有特色的原创要素。如令你喘不过气来的“LIFE SELECTION”(危机选择),就是在游戏中会出现一些画面会变成负片效果,出现两种分支让玩家选择。你必须在极短的时间内判定,不同的分支会对往后的情节有或多或少的影响。如果你没有在指定的时间内选择其中一个的话,那么便会出现第三种结果,一般来说会近似两种选择的其中一种,但可能会附加一些坏影响(例如被强制扣去一定程度的HP)。游戏背景本作的前半部分发生于《生化危机2》之前,女主角吉尔于洋馆事件后,一直调查有关安布雷拉公司的地下业务。当时美国联邦政府决定以核弹彻底毁灭浣熊市,吉尔于是展开她的逃亡之旅。在逃亡期间,她受到安布雷拉公司欧洲分部派来浣熊市的生物武器追击者(Nemesis)追杀,并且遇上了隶属于Umbrella Biohazard Countermeasure Service(UBCS)的男主角卡洛斯,以及UBCS成员Mikhail Victor、Nicholai Ginovaef。吉尔及卡洛斯逃至市政府时,吉尔不幸受到追击者攻击而感染了T-病毒,于是卡洛斯便到安布雷拉公司旗下的附属医院寻找解药。本作的后半部分发生于《生化危机2》之后,吉尔已经康复过来,于是继续出发逃命。此时美国联邦政府已经准备发射导弹实施“灭菌作战计划”,吉尔需要在15分钟内离开浣熊市。最后,在垃圾处理场成功击倒追击者,并且与卡洛斯乘坐直升机离开(直升机驾驶员很可能是巴利)。
2023-07-23 23:42:221

英文翻译,谢谢

The enterprise tax affairs prepare in our country with to smuggle frequently, to owe taxes, refuse payment of taxes, deceive the tax, to avoid taxes and so on to jumble together, since long, the people prepare the existence misunderstanding to the enterprise tax affairs, thought that can encourage the enterprise evade tax, affects the tax revenue collection quality, the outflow country tax revenue. After particularly along with our country reform process"s thorough, our country joins WTO, many people to the enterprise tax affairs prepare by not to approve change the approval, and sped up the practice which the enterprise tax affairs prepare. Presently, although the tax affairs prepare the validity to obtain certain approval, but still waited for in the theory and the practice further discusses and consummates, through the thought idea"s renewal, the tax payment consciousness"s enhancement and to the enterprise tax payment behavior"s standard, causes the enterprise to prepare through the tax affairs to reduce the tax burden or the postponement tax payment, achieves under the comprehensive tax revenue restraint the enterprise managing finances goal. This article analyzed the question which and the reason our country present tax affairs prepare to exist, prepares the background in view of Our country Current Enterprise tax affairs, prepares to the enterprise tax affairs to conduct system"s analytical study, causes Our country Enterprise to eliminate smuggles, avoids taxes as well as the human sentiment preparation and so on does not work as the behavior, sets up the tax affairs to prepare consciousness, maintains own legitimate rights and interests, is helpful in the promotion enterprise"s competitive power, realizes the business economic benefit maximization. At the same time, accelerates the advancement which Our country Enterprise tax affairs prepare, raises the overall level which the enterprise tax affairs prepare. And proposed the development tax affairs prepare the countermeasure and the suggestion, to promote our country tax revenue preparation by the time the healthy development to have a benefit. Key word: Taxpayer; Tax affairs preparation; Avoiding taxes; Smuggling
2023-07-23 23:42:424

生化危机是什么

是NGC版本的
2023-07-23 23:43:014

英语翻译

The Chinese family business governance mode transformation path selection and analysis of the obstaclesThe family business governance mode is the most basic features of family all and family control. With the development of market economy in China, the family enterprises in the economic and social role of increasingly significant, show integral scale by weak teams from, and development trend of fast by slow. And corporate governance in the order of the market economy gradually to establish the enterprise survival, become today one of the decisive factors and development. With the improvement of market environment, and the expansion of the family-run enterprises to all enterprises, except as facing increasing fierce competition in the market, the family business will encounter will also meet own risk. Family enterprises need to think about how to break the bottleneck, looking for their own development management methods and management mode. Therefore, this paper will be of Chinese family business governance issues as the object of study and analysis. Classical family business governance modes in the early development of family enterprises has certain special efficiency, but with the family business governance mode, the scale expanding gradually exposed the shortcomings, mainly embodies in the family firm property right structure unreasonable, there exists a share of the fuzzy property;, No rationalizing the principal-agent relationship, the enterprise internal lack the incentive-restricted mechanism, improvement of foreign talents are a kind of fear, management or family-based management, does not conform to the requirements of the modern enterprise system. At the same time, China is the external environment and development of family enterprises, the relevant legal construction, there could be no chapter, the situation. These factors on the long-term development of family enterprises in China are extremely adverse, eventually leading to the Chinese family enterprises ", "rich but three generations. Based on the Chinese family business governance and management situation of the evolution of Chinese family enterprises, corporate governance, the existing problems in the Chinese family enterprises based on the necessity of corporate governance, and points out that the Chinese family enterprises is the direction of corporate governance to stakeholder governance of family enterprises in China, and how to improve corporate governance to propose the countermeasure and the suggestion.
2023-07-23 23:43:221

与《绝地求生》《大逃杀》《H1Z1》类似的网络游戏有哪些?

1.《七日杀(7 Days to Die)》 ——挖地堡,打僵尸,其乐无穷发行于2013年年末的《七日杀》可算是最早火起来的僵尸题材的生存游戏之一了。游戏的背景建立在第三次世界大战后的近未来,一片荒芜的地球表面出现了无数的僵尸。玩家作为幸存者将以第一视角在开放世界中进行探索和收集,提升技能等级和武器品质,并通过挖洞建造自己的基地抵御僵尸的侵袭,因此游戏又被戏称为“七日挖”。游戏支持单机和联机,pvp模式下玩家不仅需要警惕随时袭来的僵尸,更要戒备来自其他玩家的黑枪。2.《腐蚀(Rust)》——生存与建筑的完美融合之作《腐蚀》是与《七日杀》同期火起来的一款第一人称生存网络游戏,玩家在游戏中需要要躲避动物、僵尸、以及其他玩家的攻击。真实的求生环境,优秀的建造系统、完善的采集和狩猎,让《腐蚀》在同类型游戏中出类拔萃,甚至可称作将生存和建造融合得最完美的作品。值得一提的是,游戏的PVP服非常险恶,单人进入游戏往往会遭受疯狂的枪杀和洗劫,如果是想要安安分分地体验游戏的建造系统与狩猎采集,建议进入PVE服。3.《漫漫长夜(The Long Dark)》——孤独、寒冷与迷路如果你对烂大街的僵尸题材的生存游戏感动乏味,那完全专注于探索与生存的《漫漫长夜》或许值得一试。游戏中,玩家需要想方设法在寒冷的荒野冰原中生存下去,除了恶劣的天气,玩家还要警惕周围野兽的突然袭击。生存模式中,玩家生存由饥饿度、需水量、体温、以及体力决定,同时保持各项数值的稳定让人非常头疼。而在最近的更新中,游戏推出的剧情模式,又使得游戏的内容变得丰富了许多。美中不足的是,游戏目前不支持联机。4.《森林(The Forest)》——盖房子比找儿子重要系列在《森林》里,玩家扮演的父亲需要在遭遇飞机失事后,在孤岛上寻找自己被野人抱走的儿子。游戏的画面相当不错,1G的游戏大小却能给玩家带来大作的感觉,内容十分丰富。冒险和建造仍然是游戏的核心所在,特别是联机后与基友在岛上共同抵抗野人,搜刮部落,探寻洞穴更是趣味无穷,儿子什么的,似乎也变得没那么重要了如果专注于主线进行,你将会发现,游戏剧情设计巧妙不比丝毫玩法逊色,结局更是让人拍案叫绝。5.《星界边境(Starbound)》——比《泰拉瑞亚》更棒的宇宙版《泰拉瑞亚》。《星界边境》作为一款2D像素风的沙盒生存游戏,不仅有着优秀的建造和探索机制,花样繁多且刺激的2D战斗,更是一部《塞尔达传说》式的故事RPG。值得一提的是,游戏中不同种族的设计别具匠心,武器系统非常丰富,脑洞大开。游戏中,玩家更是能对广袤的全宇宙球进行自由探索,不同的星球,不同的生态,不同的怪物,使游戏能时刻保持新鲜感,喜爱宇宙题材的玩家姥爷千万不可错过。
2023-07-23 23:43:421

急求会计论文的提纲(小型会计师事务所的发展或发展问题)

  〔内容提要〕:代理理论为小型会计师事务所存在与发展提供了合理的理论解释。同时小型会计师事务所也有存在与发展的现实需求。然而,小型会计师事务所发展过程中仍然存在着一些种种问题与障碍,本文在分析问题的基础上提供了一揽子解决方案,以期对我国小型会计师事务所的发展有所脾益。  Abstract: Agent theories provide reasonable explanation for the existence and development of minitype accounting firms. At the same time,minitype accounting firms have real demand of existence and development. But there are many problems and obstacles in the development of minitype accounting firms. This article bring forwards some resolving suggestions after analyzing the problems,and expect they can benefit for the development of our minitype accounting firms.  〔关键词〕:小型事务所,存在与发展、理论基础、问题及对策  Key words:Minitype accounting firms,Existence and development,Basic theory,Problems and countermeasure  一、 小型会计师事务所存在与发展的理论基础  詹森(Jensen)(1976)和麦肯(Mecking)认为,委托代理关系是指“一个人或一些人(委托人)委托其他人(代理人),根据其他人的利益从事某些活动,并相应地授予代理人某些决策权的契约关系。按照詹森的观点,代理关系无时不有,无所不在。代理理论认为会计中介的出现不是外部力量强制的结果,而是社会力量选择所致〔1〕。中、小企业由于规模小,企业自己成立专门机构从事会计及其他管理工作的成本就高,此时,如果小规模企业仿照大企业的模式建立一整套复杂的代理链势必不符合所有人的最大效益,而小型会计中介提供的会计服务及其他管理咨询的成本会低很多。因而,中、小企业为了降低代理成本需要聘请小规模会计中介为之提供诸如代理会计(记账、报税等)、代理税收筹划、投资、理财、内部审计(外包方式)等专业性服务,而大型事务所往往不屑于耗费时间、人力、财力开辟中小企业这一市场。同时,随着中、小企业一部分管理工作的外部化,股东还可以有效降低聘请专职会计及其他管理人员出现的“逆向选择”和“道德风险”等代理问题。小型会计师事务所实际上受托承担了小规模企业一部分管理工作,其小规模企业为此付出的代理成本最低。此外,小型会计师事务所为小规模企业提供审计服务,则是从另一角度降低所有人的代理成本,对内部管理人员的业绩真实性进行鉴证服务的。因而,小型会计师事务所的生存与发展是迎合小规模企业降低代理成本的需要,小型会计师事务所存在是社会必然的选择。代理理论为小型会计师事务所存在与发展提供了合理的理论解释。  二、现实需求:小型会计师事务所存在和发展的空间分析  目前,理论界对小型会计师事务所的确认并没有统一的标准,一般认为,注册会计师人数在10人以下的为小型会计师事务所。小型会计师事务所在很多国家是一支不可小觎的社会审计力量。如澳大利亚个人事务所占事务所总数的78%。1997 年,法国会计审计行业共有事务所15420 家,10人以下的事务所占总数的80% 以上,其营业额和就业人数方面都占了1/3 以上。在香港,会计师事务所有一千多家,而合伙人少于10人的大概占了90%左右。在这些国家和地区中,中、小企业会计业务的社会化达到了相当的程度。由于规模小,企业自己做会计的成本就高,同时会计行业提供的会计服务的成本会低于企业自己做会计的成本〔2〕(周红,2002.8)。在这一过程中,中小型事务所的发展空间特别大。事实上,截至2004年7月12日,我国CPA人数在10人以下的事务所2805家,占总数的59%。小型会计师事务所凭借价格和地域优势;成本、专业优势〔3〕在我国亦有很大的存在空间。目前,我国中、小企业已近1000万家,占全国企业总数的99%。这些企业的年报审计工作、其他较为简易的管理咨询工作需要一大批小型会计师事务所来进行,大、中型会计师事务所一般出于收费绝对金额方面的考虑不大会承揽这方面的业务,这为小型会计师提供审计服务提供了存在的空间。同时,中、小会计师事务所的发展是满足多元化的市场经济格局、发挥其特定的市场功能的需要;是实现市场自身定位方面的需要。这些小规模企业需要会计中介提供价格低廉的代理记账、代理纳税申报、会计制度设计、基本会计知识培训、验资工作等专业性服务。同时,这些小型会计中介组织由于成立时间短、起步晚,无论是在资产规模、资金实力、技术人力上都无法与大中型事务所竞争大中型企业,而只能将自已的服务对象定位在中小企业上。  三、我国小型会计师事务所存在的问题分析  我国已有部分研究人员对小型会计师事务所存在的问题进行过分析,幸倞(2003.10)认为我国中小会计师事务所发展存在内部和外部制约因素;中、小企业自身条件限制、发展环境的制约等。龚凤兰(2005.10)则进一步指出了中、小会计师事务所审计风险意识淡薄;审计方法单一;业务单一;低价揽客导致恶性竞争;设置注册会计师执业壁垒等问题。可见,理论界对小型会计师事务所存在的问题并没有统一的认识,而大多认识都是建立在对理论推演的基础上。本文在前述研究基础上以实证调查为基础,分别从行业竞争环境、市场细分、内部治理、制度缺陷及诚信观念等方面提供一些新的证据。  (一)、市场竞争秩序混乱、执业环境令人堪忧。  笔者曾就会计中介发展问题在湖南省范围内进行过一次问卷调查〔5〕,调查结果显示:大约有78.05%受调查注册会计师认为行业发展最大问题是市场环境。市场环境对会计中介行业的影响具体表现在:(1)注册会计师行业与税务代理、土地估价、房地产估价、工程造价、价格签证和司法会计鉴定等在内的其他行业的无序竞争;(2)政府部门的不利行政干预,包括国有资产部门的不规范招标、政府部门任意要求事务所对部分领域业务降低收费标准等问题;(3)政府设定业务委托前的入围资格。有45.9%的受调查注册会计师认为目前小型会计中介凭人情关系获取业务的比例在50%以上。而对于委托方或项目介绍方索要回扣的比率,30.7%的人认为回扣额在20%-30%之间,而27.19%的人认为在10%-20%之间。此外,目前我国审计市场中买方尚不需要高质量审计服务,因而导致小型会计中介通过“低价揽客”和“压价竞争行为”赢取客户,事务所只能以价取胜,而无法通过提高审计服务质量。因此,压价竞争是业内的恶性肿瘤,影响小型会计中介组织发展的关键在于执业环境的治理。  (二)小型  计中介对市场细分不够、业务类型过于雷同、行业专门化水平低。  在会计师事务所数量设置的合理性调查选项中有70.09%的受调查注册会计师认为会计师事务所的数量设置过多。我们认为:与国外相比,我国小型会计中介数量并不比法国多,分布密度也不比香港地区大,其问题的关键是市场细分不够,大部分小型会计中介只能揽同样的活,业务类型过于雷同;小型会计中介行业专门化水平低,服务及功能定位没有特色。揽到的审计业务一般又集中在1-5月份,6-12月业务不多,甚至出现了在业务量不多时要减员的情况,因而导致大家争抢饭碗的现象。目前,小型会计中介的主要收入来源于传统三大项:审计收入、评估收入、验资收入,占总收入的90.32%,而咨询业务收入等仅占9.68%。说明事务所开拓的新业务量不大,市场营销观念落后。  (三)小型会计中介劳动生产率低,CPA待遇不高,难以留住优秀人才。  调查显示,目前在小型会计师事务所执业的注册会计师年收入水平大约在3-5万元之间(沿海地区稍高),收入与其它行业相比没有任何吸引力。收入低主要是劳动生产率低,我国小型会计师事务所创造的劳动生产率与国外相比相差甚远。在法国,规模为1-5人的小型事务所其人均劳动生产率(45万法郎)仅次于规模为50人及以上的大型事务所(51万法郎),并且还高于其它规模的事务所。同时,在小型会计师事务所缺乏能上能下的晋升制度、能进能出的流动制度,事务所的利润分配方案体现得更多的是资合因素,人的价值难以显现。相当一部分注册会计师认为在小型会计师事务所干得再好也没有多大发展前途,很多注册会计师只是把在小型会计师事务所服务作为一种锻炼自已的机会,作为向大公司、涉外企业进军的跳板。因此,只有小型会计师事务所创造的劳动生产率较高并给员工开出较高待遇,构建一个有效运行的治理模式以及良好的公司管理方式时,小型会计师事务所才能吸引住优秀人才。  (四)小型会计中介诚信观念急需加强  市场经济从某种意义上来说是一种信用经济,它要求市场各交易主体讲信用、讲诚信、坦诚相见。这一点对于会计中介尤为重要。因为注册会计师是市场经济的“看门狗”,小型会计中介则是政府与小规模企业及其他利益相关者信息沟通的重要渠道,如果小型会计师事务所不讲诚信,就会造成信息传递的失效。然而,我国小型会计师事务所提供的审计服务程序不到位,审计报告严重失实,管理咨询缺乏建设性,提供的专业化服务水平不高,这些都反映出小型会计师事务所诚信缺失的严重性。近年来,我国小型会计师事务所面临的法律诉讼皆因注册会计师诚信缺失问题引起。  (五)事务所内部治理结构有待完善  据笔者调查,目前小型会计师事务所内部存在的主要问题是:30.8%的人认为是一股独大,分配制度不合理;32.52%的人认为优不胜、劣不汰,股权结构已定;21.14%的人认为是道不合,缺乏重新组合的可行渠道;另外26.02%的人认为还有其他主要问题。因此,小型会计师事务所内部缺乏有效的绩效考核机制,股权结构不合理,一股独大,事务所内部利益的分配只注重资合的比例,忽视人合的因素,因而影响事务所的稳定;可以说,事务所发展的关键就是必须具有一整套的治理方案,股权结构合理,分配方案公开公平,能者上,劣者汰,事务所各层级人员的责、权、利要匹配,这样才能有效调动广大员工的积极性和创造性。  四、小型会计师事务所发展的对策建议  针对我国小型会计师事务所存在的市场竞争环境差、内部管理水平低、社会公信力下降等一系列问题,笔者建议采取如下对策以促进小型会计师事务所的发展。  (一)努力改善注册会计师执业环境。目前影响小型会计中介组织发展的两大因素是外部环境的不良性和业内竞争的无序性。为此,一要靠政府出台政策、补充修订相关法律规定,加大监管、处罚的力度,二要靠行业协会加强检查、协调和指导。如严禁部门垄断限制事务所执业,消除注册会计师的执业壁垒,严格禁止小型会计中介采用低价竞争策略或利用回扣变相捞取业务的行为,对事务所服务内容、收费项目、收费方式、收费标准及收费计算方式等方面作了新的调整,由物价部门和行业协会按照事务所的成本结构和注册会计师行业高风险的特点制定出一个最低指导价。为规范事务所执业收费提供政策保障,维护行业公正、公平的市场竞争秩序。对收费项目明显低于最低指导价的会计师事务所,由行业协会对其执业质量进行跟踪检查,对审计质量低劣,靠低价揽客扰乱审计市场的事务所采取停业整顿、撤消资格等措施,实现事务所之间的优胜劣汰。  (二)细化会计服务市场,实现功能创新。小规模会计中介市场秩序混乱,存在低价揽客、压价竞争的行为,这与我国小型会计会计师事务所服务内容版本雷同、业务过于单一、品牌经营意识不强、营销观念落后密切相关。因此事务所在经营战略上应有意识地运用多样化和差别化经营战略。一般而言,小型会计中介组织应该根据自身实力、充分发挥自身优势,集中发展有竞争优势的业务、采取不同的竞争策略。同时,财政部门、注协应制定政策,积极引导行业发展,在规模化的基础上实行行业专门化经营,而有一定行业专长的品牌会计师事务所则应积极合并相同类型的会计师事务所实现规模经营。诚然,小型会计师事务所的发展,并不是全部都要走联合兼并的道路,一些小型会计师事务所完全可以将其定位为小规模企业服务,在不扩大规模的情况下进行特色化经营、通过提高劳动生产率走内涵式发展的道路。  (三)加强质量监控、防范审计风险。对于事务所的外部质量监管,目前的行业执业检查力度不够,要壮大检查队伍,提高队伍的素质,真正做到检查有条不紊,发现问题后要及时帮助事务所改进工作。国家还应完善对提供虚假信息的事务所及其相关审计人员的民事诉讼机制和禁入机制。小型会计师事务所内部在承接业务时,应考虑其专业胜任能力,不承接无法胜任的业务。对已承接的项目要按照审计准则的要求,编制审计工作底稿,获取充分适当的审计证据,严格防范审计风险的发生。  (四)树立和强化小型会计师事务所的诚信意识  为了从根本上消除目前会计中介行业的诚信危机,首先,政府部门及新闻媒体要大力宣传力度,努力营造一个倡导诚信,崇尚诚信的社会氛围,以整个社会的价值取向引导人们树立诚信观念。其次,注协要坚续完善注册会计师个人的诚信档案,加强对小型会计师事务所及其从业人员的监管和审查,建立小型会计中介组织的信用评估体制,对其信用进行评估,并定期向社会公布。对失信的小型会计中介和注册会计师个人要予以严惩。  (五)努力加强小型会计中介组织的内部管理  在中介组织内部要建立健全各职能部门,制定和完善内部的各项规章制度,使各项活动有章可循。制定长远发展战略,防止短视行为。小型会计师事务所要制定和完善人事任免制度、考评制度、奖罚制度、晋升制度、激励措施,充分调动内部员工的积极性和发挥他们的创造性。加强后续教育的管理,积极培养行业专长型注册会计师,不断提高员工的专业胜任能力。  五、简要结论  代理理论为小型会计师事务所的存在与发展提供了合理的理论解释。同时小型会计师事务所也有很大的市场存在空间。目前,会计市场存在着“柠檬市场”现象,要防止“劣币驱逐良币”  题的出现,关键要对症下药,有针对性地采取一些措施以克服其目前存在的种种不足。  参考文献:  〔1〕林钟高、尤雪英、徐正刚.独立审计理论研究.〔M〕立信会计出版社,2002,9  〔2〕周红.法国小型会计师事务所的发展及对中国的借鉴〔J〕中国注册会计师.2002,8  〔3〕龚凤兰.中小会计师事务所发展的理性思考〔J〕财会通讯.学术版.2005,10  〔4〕幸倞.中小会计师事务所的市场定位应在中小企业〔J〕科技进步与对策.2003,10(上)  〔5〕李铁群、彭屹松等.会计中介会计中介组织的发展与监管问题研究----针对湖南省会计市场的个案分析研究报告.湖南省社科成果评审委员会规划课题,项目编号(073101070408)
2023-07-23 23:44:201

帮忙翻译一下,急啊!!

我介绍一个在线免费翻译的网站给你;以后就用这个吧.http://tran.httpcn.com/ 在线翻译(中日英)
2023-07-23 23:44:285

论A企业人员招聘问题及对策怎么翻译成英文

a study on issues and strategies of enterprise employee recruitment
2023-07-23 23:44:433

中文翻译成英文,谢谢了。

1.品质问题的对策内容的确认没有在会议上跟进;The confirmation of countermeasure contents of product quality has not been followed up at the meetingThe approval of the countermeasure contents of product quality should have been followed up at the meeting2.要跟进。It needs to be followed up It should be followed up3.为使年度计划目标达成所实施的活动的状况没有得到跟进。The activity condition to be enforced for realizing the annual goal has not been followed up The activity condition enforcing to make annual target fulfilled should have been followed up 4.跟进状况需明确。The condition to be followed up needs to be definite and specif5.虽然作业要领书里有写根据异常处理规定,但为了明确相关规定,还是记录下异常处理规定的编号比较好。Although treatment regulation for abnormal condition is written in the operational manual , in order to make relevant regulations definite ,It is better to record the complied number of abnormal treatment6.测量室内的温度管理一部分没做到位。Part of management of the measurement of the indoor temperature has failed to be put into place
2023-07-23 23:44:502

帮忙翻译

首先表明我不是照上面复制的:With the real estate industry since 2005, continuing the rapid development, especially in the last few years the contribution of the real estate industry in the total GDP has been more than 20% in some cities on the local financial contribution is close to 30%. The rapid development of real estate has created a series of social problems, serious housing prices beyond the range of people beyond the reasonable range of affordable, and because real estate profits lead demolitions occurred in some places and some events happen out of social contradictions. Seriously affected the stable development since 2009, so the adjustment policies the state has introduced various measures to limit the rapid development of the real estate industry, which aims to reduce the price to return to reason. The State Council issued in 2010 is "resolutely curb on housing prices in some cities," which proposed ten measures, the industry was known as real estate, "ten new countries." But the non-tax measures to control the effect is not very obvious, so by means of control has been imperative to the tax, although the State Council"s property tax reform step by step, but the country has not passed the tax on real estate industries by means of regulation, so adjustment policies in the future direction of tax means through the adjustment of the real estate business has become more important. This paper on China"s current understanding of the real estate tax policy, the real estate business in the acquisition, retention, earnings assumed three different stages of different types of items and rates for analysis. At the same time by drawing on real estate tax system, foreign mature research results, I have compared the current real estate tax policy, pointing out that China"s real estate business tax problems and put forward the future development of China"s real estate tax revenue measures. Hope that the role of the real estate tax means to achieve easing social conflicts and to mediate the gap between rich and poor the purpose of building a harmonious society.
2023-07-23 23:45:014

英语翻译:浅论我国陶瓷遭受反倾销原因及对策

Shallowly Discussing The Reasons and Pprescription that Potteries and Porcelains of Our Country Suffered Anti-dumping
2023-07-23 23:45:082

帮忙翻译

The price formation of insurance merchandise isn"t the simple precise computation problem that a fee rate collates and stipulates, but an economic theories problem which announces to public an insurance merchandise essence and working talent.Under the information complete condition, the insurance merchandise price can always reflect market"s supply to insurance merchandise with accuracy, is an insurance merchandise the outside body of the value now.But, insurance market but the existence obvious"information dissymmetry",
2023-07-23 23:45:184

after effect 的vegas在哪里?

是“描边”特效?
2023-07-23 23:39:264

One Of Us Must Know (Sooner Or Later) 歌词

One Of Us Must Know(Sooner Or Later)演唱:Mick HucknallI didn"t mean to treat you so badYou shouldn"t take it so personalI didn"t mean to make you so sadYou just happened to be there, that"s allWhen I saw you say "goodbye" to your friend and smileI thought that it was well understoodThat you"d be comin" back in a little whileI didn"t know that you were sayin" "goodbye" for goodBut, sooner or later, one of us must knowYou just did what you"re supposed to doSooner or later, one of us must knowThat I really did try to get close to youI couldn"t see what you could show meYour scarf had kept your mouth well hidI couldn"t see how you could know meBut you said you knew me and I believed you didWhen you whispered in my earAnd asked me if I was leavin" with you or herI didn"t realize just what I did hearI didn"t realize how young you wereBut, sooner or later, one of us must knowYou just did what you"re supposed to doSooner or later, one of us must knowThat I really did try to get close to youI couldn"t see when it started snowin"Your voice was all that I heardI couldn"t see where we were goin"But you said you knew an" I took your wordAnd then you told me later, as I apologizedThat you were just kiddin" me, you weren"t really from the farmAn" I told you, as you clawed out my eyesThat I never really meant to do you any harmBut, sooner or later, one of us must knowYou just did what you"re supposed to doSooner or later, one of us must knowThat I really did try to get close to youhttp://music.baidu.com/song/13812114
2023-07-23 23:39:281

心理学FI和FD是什么

心理学FI是一种不易受客体刺激的,内倾情感态度的心理功能。心理学FD是一种心理疾病,也就是功能性消化不良,常见症状抑郁、焦虑、偏执、敌对、惊恐等等。心理学是一门研究人类心理现象及其影响下的精神功能和行为活动的科学,兼顾突出的理论性和应用(实践)性。心理学包括基础心理学与应用心理学两大领域,其研究涉及知觉、认知、情绪、思维、人格、行为习惯、人际关系、社会关系等许多领域,也与日常生活的许多领域——家庭、教育、健康、社会等发生关联。
2023-07-23 23:39:221

我要写一篇介绍笔记本的英语文章,哪位高手帮帮忙啊?

Notebook computers, also known as hand-held computer or laptop is a small, portable personal computer, usually 1-3 kg of weight. The current trend is that size is getting smaller and smaller, more and more light weight, and is all the more powerful features. In order to reduce the size of the notebook computers generally have a liquid crystal display (LCD also known as LCD). In addition to the keyboard, with some touchpad (touchpad) or touch points (pointing stick) as a positioning device (Pointing device). Now on the point of view, from a notebook computer use in general can be divided into 4 categories: business-type fashion, and multimedia applications, special purpose. Business-notebook computer features can be summed up as the general movement is strong, (battery) life for a long time;-look-specific fashion are also suitable for business use of the laptop-style; multimedia applications based notebook computer is a powerful combination of graphics and multimedia processing power And both a certain degree of mobility of the complex, multi-media market common notebook computer has a separate more advanced graphics, larger screen, and other characteristics; special purpose notebook computer professionals in the service, you can heat Cold, depression, war, and other adverse circumstances the use of models, more than heavy.
2023-07-23 23:39:212