Match the following words with their Chinese Equivalents

radio equivalents无线电当量equivalents[英][u026ak"wu026avu0259lu0259nts][美][u026ak"wu026avu0259lu0259nts]n.相等的东西( equivalent的名词复数 ); 对应词; 例句:1.One area people expect mr. cook to eventually focus on is what to do with apple"s$ 81.6 billion in cash and cash equivalents. 大家普遍认为，库克最终会关注到如何使用苹果的现金问题，苹果目前有816亿美元的现金和现金等价物。

当量浓度 （equivalentconcentration），溶液浓度的一种表示方式，过去用于表示溶液浓度的一种单位。以1升溶液中所含溶质的克当量数表示的浓度，用N表示。当量浓度=溶质的克当量数/溶液体积（升）例如1升硫酸溶液中含有1克当量硫酸（即49.03克）则溶液的当量浓度为1N。1升浓盐酸中含12.0克当量的盐酸(HCl)，则浓度为12.0N。当量浓度弥补了体积摩尔浓度表示不出分子中含有一个以上活性基团的溶质的反应容量。在溶液中的化学反应，各物质都以相等的当量数进行化合，所以若两个反应物质溶液的当量浓度相等，则它们化合时所需溶液的容积必定相同。若它们的当量浓度不相同，则它们当量浓度的比值必定与所需浓度的比值成反比。即NA和NB、VA和VB分别表示A、B两溶液的当量浓度和容积。若体积以毫升计，其乘积为毫克当量数；以升计，则为克当量数。它在早期广泛应用于环境分析化学中。克当量实际上是指物质的基本摩尔单元的摩尔质量。当量数=质量/克当量，当量浓度一般用N表示，是指1L溶液中所含溶质的当量数。如HCl,其基本摩尔单元HCl，因此1当量盐酸质量为36.5克,而对H2SO4而言,其基本摩尔单元为(1/2H2SO4),1当量硫酸的质量为1/2*98=49克,同样KMnO4的基本摩尔单元为(1/5KMnO4),故1当量高锰酸钾的质量为1/5*158=31.6克简单来说（便于理解记忆）：N为当量浓度，对酸而言1N=1mol/lH+1、对于一元酸来说，1N=1mol/L，如1NHCl=1mol/LHCl，2、对于n元酸来说，1N=1/nmol/L3、化合价在化合物中，各元素原子数有一定的比： 盐酸：HCl H—Cl 水 H2O H—O—H 氢元素的化合价定为化合价为2。4、当量 当量=原子量÷化合价 如氧的当量为：16÷2=8 若原子量采用克原子量时，则当量就成为克当量。1克当量的氧是8克重。5、 当量浓度。 用一升溶液中所含溶质的克当量数来表示的浓度，叫“当量浓度”。　　Normalityisdefinedasthenumberofequivalentsperliterofsolution,wheredefinitionofanequivalentdependsonthereactiontakingplaceinthesolution.Foranacid-basereaction,theequivalentisthemassofacidorbasethatcanfurnishoracceptexactly1moleofproton(H+ions).　　当量浓度　　溶液的浓度用1升溶液中所含溶质的克当量数（gram-equivalentnumber）来表示的叫当量浓度，用N表示。　　当量浓度=溶质的克当量数/溶液体积（升）　　克当量数=质量/克当量　　克当量（gram-equivalentweight）实际上是指物质的基本摩尔单元的摩尔质量。　　当量=原子量/化合价，若原子量采用克原子量时，则当量就成为克当量。　　克原子量就是现在常说的原子量。　　举例：　　（1）对于元素，当量=原子量/化合价：钠的当量＝23/1=23；铁的当量＝55.9/3=18.6；氧的当量是8；氢的是1。　　（2）酸的当量＝酸的分子量/酸分子中被金属置换的氢原子数。即1N=1mol/LH+：对于一元酸来说，1N=1mol/L，如1NHCl=1mol/LHCl；对于n元酸来说，1N=1/nmol/L，如1NH2SO4=1/2mol/LH2SO4；1NH3PO4=1/3mol/LH3PO4。　　（3）碱的当量＝碱的分子量/碱分子中所含氢氧根数。即1N=1mol/LOH-：1mol/L的NaOH就是1N，1mol/L的Ca(OH)2就是2N　　（4）盐的当量＝盐的分子量/盐分子中金属原子数×金属价数：如果是氧化物或是还原物就看能得失的电子数，比如说1mol/L的K2Cr2O7的当量浓度就应该是6N（每个重铬酸钾分子中有两个铬离子，每个铬离子的价态由6+到3+得到3个电子），1mol/L的KMnO4的当量浓度是5N。如果是盐类，就看能与酸或碱结合所要的H+或OH-数量，比如说Na2CO3的就是2，NaHCO3是1。

Cash And Cash Equivalents 现金及现金等价物 资产负债表上的一项，指出公司现金及现金等价物的价值。这些资产属于现金或可即时转换成为现金的资产 ===========================================柳浪闻莺各位芝麻竭诚为您解答您的采纳是我们坚持百度的动力

现金和现金等价物

现金及现金对等物，比如银行卡

英语单词的准确数量,没有正式的统计,语言学家一般认为,英语单词(不包括专用词汇、人名、地名等),大约有17万个,其中约7万个是已经或者即将废弃的,因此英语单词的大致数量是10万个. 词组和短语的数量没有人做过具体的统计,因为每一个单词都可以派生出很多词组和短语 . 关于区别,《英语语法大全》里认为有很大的区别 引文1：短语的作用和一个词相似的一组词（多数由两个以上的词组成）可称作短语.起名词作用的短语称为名词短语；起形容词作用的短语称为形容词短语；起副词作用的短语可称为副词短语；由此类推. The King of Terror （名词短语） will come sooner or later ． 比较：Death （名词） will come sooner or later ． He is a man of wealth ．（形容词短语） 比较：He is a wealthy （形容词） man ． He speaks English with fluency ．（副词短语） ＝ He speaks English fluently ．（副词） 引文2：词组（ Combinations ）像是短语,但是并不表达词类,如 It would seem ,Such … as ,in order that ． 名词短语和名词从句都起名词的作用,可称为名词等同语（ Noun － Equivalents ）.同样,形容词短语及形容词从句也可称为形容词等同语（ Adjective － Equivalents ）,副词短语及副词从句可称为副词等同语（ Adverb － Equivalents ）. 引文3：词组是比单词较大的单位.分句又是比词组更大的单位.词组是比单词较大的单位.分句又是比词组更大的单位. 引文4 有些词组起着限定词的作用,如：a number of ,lots of ,a great deal of ,它们和单一的形容词作用一样.例如在 a number ofstudents 中,a number of 修饰名词（主体词） students ,意思接近 some .如果机械地把 number 看作主体词,把 of students 看作定语,就会理解错误. B.张道真的《简明英语语法》则不然（注意他用‘词组”来解释2.短语） 单词、短语和从句 句子成分有几种表示办法,表示的东西可以是： 1 ．单词（words ) : They built a house ．他们盖了一栋房子. Barking dogs seldom bite ．爱叫的狗很少咬人.（谚） 2 ．短语（phrases ) ― 由两个或更多的词构成的词组： She doesn t know Chinese ．她不懂汉语.（动词短语作谓语） we watch Tv after supper ．晚饭后我们看电视.（介词短语作状语） I " ve come to learn from you ．我是来向你们学习的.（不定式短语作状语） 3 ．从句（clauses ) ― 一个与句子结构相似的短句： I"ll come over to see you when I have time . 我有空时过来看你.（从句作状语）词组是比单词较大的单位.分句又是比词组更大的单位.

cash:现金cash equivalents:现金等价物cash and cash equivalents:现金及等值资产

现金和现金等价物

cash and cash equivalents 货币资金现金和现金等价物现金及约当现金双语例句 1.One area people expect Mr. Cook to eventually focus on is what to do with Apple"s $81.6 billion in cash and cash equivalents. 人们希望库克最终能重视的一个方面是如何处理苹果公司816亿美金的现金及现金等价物。2.Cash and cash equivalents generally provide the least protection against inflation, since their after-tax returns are typically not enough to outpace it significantly. 通常而言，现金和现金等价物是抵御通货膨胀效果最差的工具，因为其税后回报通常不足以明显好于通胀率。

变动小的现金

　　一、企业财务会计报表封面 FINANCIAL REPORT COVER　　报表所属期间之期末时间点 Period Ended　　所属月份 Reporting Period　　报出日期 Submit Date　　记账本位币币种 Local Reporting Currency　　审核人 Verifier　　填表人 Preparer　　二、资产负债表 Balance Sheet　　资产 Assets　　流动资产 Current Assets　　货币资金 Bank and Cash　　短期投资 Current Investment　　一年内到期委托贷款 Entrusted loan receivable due within one year　　减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year　　减：短期投资跌价准备 Less: Impairment for current investment　　短期投资净额 Net bal of current investment　　应收票据 Notes receivable　　应收股利 Dividend receivable　　应收利息 Interest receivable　　应收账款 Account receivable　　减：应收账款坏账准备 Less: Bad debt provision for Account receivable　　应收账款净额 Net bal of Account receivable　　其他应收款 Other receivable　　减：其他应收款坏账准备 Less: Bad debt provision for Other receivable　　其他应收款净额 Net bal of Other receivable　　预付账款 Prepayment　　应收补贴款 Subsidy receivable　　存货 Inventory　　减：存货跌价准备 Less: Provision for Inventory　　存货净额 Net bal of Inventory　　已完工尚未结算款 Amount due from customer for contract work　　待摊费用 Deferred Expense　　一年内到期的长期债权投资 Long-term debt investment due within one year　　一年内到期的应收融资租赁款 Finance lease receivables due within one year　　其他流动资产 Other current assets　　流动资产合计 Total current assets　　长期投资 Long-term investment　　长期股权投资 Long-term equity investment　　委托贷款 Entrusted loan receivable　　长期债权投资 Long-term debt investment　　长期投资合计 Total for long-term investment　　减：长期股权投资减值准备 Less: Impairment for long-term equity investment　　减：长期债权投资减值准备 Less: Impairment for long-term debt investment　　减：委托贷款减值准备 Less: Provision for entrusted loan receivable　　长期投资净额 Net bal of long-term investment　　其中：合并价差 Include: Goodwill (Negative goodwill)　　固定资产 Fixed assets　　固定资产原值 Cost　　减：累计折旧 Less: Accumulated Depreciation　　固定资产净值 Net bal　　减：固定资产减值准备 Less: Impairment for fixed assets　　固定资产净额 NBV of fixed assets　　工程物资 Material holds for construction of fixed assets　　在建工程 Construction in progress　　减：在建工程减值准备 Less: Impairment for construction in progress　　在建工程净额 Net bal of construction in progress　　固定资产清理 Fixed assets to be disposed of　　固定资产合计 Total fixed assets　　无形资产及其他资产 Other assets & Intangible assets　　无形资产 Intangible assets　　减：无形资产减值准备 Less: Impairment for intangible assets　　无形资产净额 Net bal of intangible assets　　长期待摊费用 Long-term deferred expense　　融资租赁——未担保余值 Finance lease – Unguaranteed residual values　　融资租赁——应收融资租赁款 Finance lease – Receivables　　其他长期资产 Other non-current assets　　无形及其他长期资产合计 Total other assets & intangible assets　　递延税项 Deferred Tax　　递延税款借项 Deferred Tax assets　　资产总计 Total assets　　负债及所有者（或股东）权益 Liability & Equity　　流动负债 Current liability　　短期借款 Short-term loans　　应付票据 Notes payable　　应付账款 Accounts payable　　已结算尚未完工款　　预收账款 Advance from customers　　应付工资 Payroll payable　　应付福利费 Welfare payable　　应付股利 Dividend payable　　应交税金 Taxes payable　　其他应交款 Other fees payable　　其他应付款 Other payable　　预提费用 Accrued Expense　　预计负债 Provision　　递延收益 Deferred Revenue　　一年内到期的长期负债 Long-term liability due within one year　　其他流动负债 Other current liability　　流动负债合计 Total current liability　　长期负债 Long-term liability　　长期借款 Long-term loans　　应付债券 Bonds payable　　长期应付款 Long-term payable　　专项应付款 Grants & Subsidies received　　其他长期负债 Other long-term liability　　长期负债合计 Total long-term liability　　递延税项 Deferred Tax　　递延税款贷项 Deferred Tax liabilities　　负债合计 Total liability　　少数股东权益 Minority interests　　所有者权益（或股东权益） Owners" Equity　　实收资本（或股本） Paid in capital　　减；已归还投资 Less: Capital redemption　　实收资本（或股本）净额 Net bal of Paid in capital　　资本公积 Capital Reserves　　盈余公积 Surplus Reserves　　其中：法定公益金 Include: Statutory reserves　　未确认投资损失 Unrealised investment losses　　未分配利润 Retained profits after appropriation　　其中：本年利润 Include: Profits for the year　　外币报表折算差额 Translation reserve　　所有者（或股东）权益合计 Total Equity　　负债及所有者（或股东）权益合计 Total Liability & Equity　　三、利润及利润分配表 Income statement and profit appropriation　　一、主营业务收入 Revenue　　减：主营业务成本 Less: Cost of Sales　　主营业务税金及附加 Sales Tax　　二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss)　　加：其他业务收入 Add: Other operating income　　减：其他业务支出 Less: Other operating expense　　减：营业费用 Selling & Distribution expense　　管理费用 G&A expense　　财务费用 Finance expense　　三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)　　加：投资收益（亏损以“—”填列） Add: Investment income　　补贴收入 Subsidy Income　　营业外收入 Non-operating income　　减：营业外支出 Less: Non-operating expense　　四、利润总额（亏损总额以“—”填列） Profit before Tax　　减：所得税 Less: Income tax　　少数股东损益 Minority interest　　加：未确认投资损失 Add: Unrealised investment losses　　五、净利润（净亏损以“—”填列） Net profit ( - means loss)　　加：年初未分配利润 Add: Retained profits　　其他转入 Other transfer-in　　六、可供分配的利润 Profit available for distribution( - means loss)　　减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves　　提取法定公益金 Appropriation of statutory welfare fund　　提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund　　提取储备基金 Appropriation of reserve fund　　提取企业发展基金 Appropriation of enterprise expansion fund　　利润归还投资 Capital redemption　　七、可供投资者分配的利润 Profit available for owners" distribution　　减：应付优先股股利 Less: Appropriation of preference share"s dividend　　提取任意盈余公积 Appropriation of discretionary surplus reserve　　应付普通股股利 Appropriation of ordinary share"s dividend　　转作资本（或股本）的普通股股利 Transfer from ordinary share"s dividend to paid in capital　　八、未分配利润 Retained profit after appropriation　　补充资料： Supplementary Information:　　1． 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments　　2． 自然灾害发生损失 Losses from natural disaster　　3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies　　4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates　　5． 债务重组损失 Losses from debt restructuring　　现金流量表 Cash Flow Statement　　一、经营活动产生的现金流量： Cash Flow from Operating Activities:　　销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services　　收到的税费返还 Refunds of taxes　　收到的其他与经营活动有关的现金 Cash received relating to other operating activities　　现金流入小计 Sub-total of cash inflows　　购买商品、接受劳务支付的现金 Cash paid for goods or receiving services　　支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees　　支付的各项税费 Tax payments　　支付的其他与经营活动有关的现金 Cash paid relating to other operating activities　　现金流出小计 Sub-total of cash outflows　　经营活动产生的现金流量净额 Net Cash Flow from Operating Activities　　二、投资活动产生的现金流量： Cash Flow from Investing Activities:　　收回投资所收到的现金 Cash received from disposal of investments　　处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units　　取得投资收益所收到的现金 Cash received from investments income　　处置固定资产、无形资产和其他长期资产而收到的现金净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets　　购买子公司所收到的现金 Cash received by acquisition of subsidiary　　收到的其他与投资活动有关的现金 Cash received relating to other investing activities　　现金流入小计 Sub-total of cash inflows　　购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets　　投资所支付的现金 Cash paid to acquire investments　　支付的其他与投资活动有关的现金 Cash payments relating to other investing activities　　现金流出小计 Sub-total of cash outflows　　投资活动产生的现金流量净额 Net Cash Flow from Investing Activities　　三、筹资活动产生的现金流量： Cash Flow from Financing Activities:　　吸收投资所收到的现金 Cash received by investors　　借款所收到的现金 Cash received from borrowings　　其中：从金融机构借款所收到的现金 Include: Cash received from financial institution borrowings　　收到的其他与筹资活动有关的现金 Cash received relating to other financing activities　　现金流入小计 Sub-total of cash inflows　　偿还债务所支付的现金 Repayments of borrowings　　其中：偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings　　分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid　　支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities　　现金流出小计 Sub-total of cash outflows　　筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities　　四、汇率变动对现金的影响额 Effect of Foreign Currency Translation　　五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents　　现金流量附表： Supplementary Information:　　1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:　　净利润 Net Profit　　加：少数股东损益 Add: Minority interest　　加：计提的资产减值准备 Impairment losses on assets　　固定资产折旧 Depreciation of fixed assets　　无形资产摊销 Amortisation of intangible assets　　长期待摊费用摊销 Amortisation of long-term deferred expenses　　待摊费用减少（减：增加） Decrease (increase) in deferred expenses　　预提费用增加（减：减少） Increase (decrease) in accrued expenses　　处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets　　固定资产报废损失 Losses on write-off of fixed assets　　财务费用 Finance expense (income)　　投资损失（减、收益） Losses (gains) arising from investments　　递延税款贷款（减、借项） Deferred tax credit (debit)　　存货的减少（减、增加） Decrease (increase) in inventories　　经营性应收项目的减少（减、增加） Decrease (increase) in receivables under operating activities　　经营性应付项目的增加（减、减少） Increase (decrease) in payables under operating activities　　其他 Others　　经营活动产生的现金流量净额 Net cash flow from operating activities　　2.不涉及现金收支的投资和筹资活动： Investing and Financing Activities that do not Involve Cash Receipts and Payments:　　债务转为资本 Conversion of debt into capital　　一年内到期的可转换公司债券 Reclassification of convertible bonds expiring within one year as current liability　　融资租入固定资产 Fixed assets acquired under finance leases　　3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:　　现金的期末余额 Cash at the end of the period　　减：现金的期初余额 Less: cash at the beginning of the year　　加：现金等价物的期末余额 Add: cash equivalents at the end of the period　　减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period　　现金及现金等价物净增加额 Net increase in cash and cash equivalents

acyl anion equivalents就是酰基负离子等价体。羰基化合物中的羰基中，受电负性影响，通常碳原子为正电性（亲电性），氧原子为负电性（亲核性），常规的合成子即酰基正离子合成子。极性转换可以使碳原子变为合成子，产生一系列的亲核性酰基负离子等价物，为其他羰基化合物的合成提供途径。羰基在反应中可以保留也可以不保留，分别看作是“未掩蔽”或“掩蔽”的羰基。这些反应中，最为熟知的羰基极性转换方法，恐怕要数1,3-二噻烷（缩硫醛）与安息香缩合反应。醛（如乙醛）可以和1,3-丙二硫醇形成二噻烷。由于硫对碳负离子具有特殊的稳定性，故邻位的碳有酸性，用正丁基锂在低温四氢呋喃中处理，得到相应的亲核性碳负离子（）。该锂化的碳负离子作为亲核试剂，可以和卤代烃（溴化苄）、其他羰基化合物（环己酮）以及环氧乙烷衍生物（苯基环氧乙烷）等合成子发生亲核取代，生成的产物水解，又得回羰基，因此产物是另一个羰基化合物。常用的水解试剂有氯化汞、氧化汞／水、双(三氟乙酰氧基)碘苯、硝酸铈铵和三丁基锡烷，它们的水解机理各有不同。此法可以由甲醛合成高级醛，由醛合成酮。如果以类型的烷基化试剂，经过两次反应，可以很方便地得到4-7元环酮。安息香缩合是羰基极性转换另一类方法的代表，也是人们最早知道的极性转换的例子。反应物苯甲醛中的羰基碳原子是亲电性的。首先发生氰离子对羰基碳的亲核加成，然后质子由碳转移到氧上，形成一个碳负离子，其中的碳发生了极性转换，是亲核性的。然后该碳原子亲核进攻另一分子的苯甲醛的亲电性羰基碳，质子转移，氰离子离去，得到产物安息香。受以上反应中氰基对负电荷稳定性的启发，人们又研究了其他腈类，结果发现形成α-氰醚与α-氰胺的反应对脂肪醛适用，是相应的酰基负离子等价物，可以有效弥补安息香缩合反应无法应用于脂肪醛的缺点。反应中的羟基常采用三甲基硅基或1-乙氧基乙基进行保护。具体可以参见：http://zh.wikipedia.org/wiki/%E6%9E%81%E6%80%A7%E8%BD%AC%E6%8D%A2

Cash & cash equivalents现金及现金等价物

cash and cash equivalents 货币资金现金和现金等价物现金及约当现金双语例句 1.One area people expect Mr. Cook to eventually focus on is what to do with Apple"s $81.6 billion in cash and cash equivalents. 人们希望库克最终能重视的一个方面是如何处理苹果公司816亿美金的现金及现金等价物。2.Cash and cash equivalents generally provide the least protection against inflation, since their after-tax returns are typically not enough to outpace it significantly. 通常而言，现金和现金等价物是抵御通货膨胀效果最差的工具，因为其税后回报通常不足以明显好于通胀率。

是不是一种民事行为，在法律界定上按类似于侵权来处理，我是法学研究生，但是还没听说过这个词呢~

cash equivalents n. 约当现金;[例句]One area people expect mr. cook to eventually focus on is what to do with apple"s$ 81.6 billion in cash and cash equivalents.大家普遍认为，库克最终会关注到如何使用苹果的现金问题，苹果目前有816亿美元的现金和现金等价物。

Normality is defined as the number of equivalents per liter of solution, where definition of an equivalent depends on the reaction taking place in the solution. For an acid-base reaction, the equivalent is the mass of acid or base that can furnish or accept exactly 1 mole of proton(H+ ions).当量浓度溶液的浓度用1升溶液中所含溶质的克当量数（gram-equivalent number）来表示的叫当量浓度，用N表示。当量浓度=溶质的克当量数/溶液体积（升）克当量数=质量/克当量克当量（gram-equivalent weight）实际上是指物质的基本摩尔单元的摩尔质量。当量=原子量/化合价， 若原子量采用克原子量时，则当量就成为克当量。克原子量就是现在常说的原子量。

　　现金流量表中的现金及现金等价物是广义现金的概念，而资产负债表中的货币资金的概念比较接近于狭义现金的概念。它们包括的范围有所不同，因此两个报表中的上述两个项目的余额有差异是正常现象。　　资产负债表中的货币资金的范围是固定的。其包括的会计科目有“库存现金”、“银行存款”和“其他货币资金”三个会计科目；　　现金流量表中的现金及现金等价物的范围是不固定的，其根据企业的规模大小以及企业业务的性质由企业自己确定现金及现金等价物的范围。　　小企业会将范围缩小到“库存现金”和“银行存款”两个科目。不包括“其他货币资金”。　　一部分较大的企业会将范围设定到“货币资金所包括的会计科目：“库存现金”、“银行存款”和“其他货币资金”三个科目。这时上述两张报表中的两个对应项目的余额应该相等。　　一部分大型企业，还有金融行业的企业、证券行业的企业以及保险公司等，会将现金及现金等价物的范围扩大到“交易性金融资产”甚至“买入返售金融资产”科目，这样这些企业的现金及现金等价物的范围所包括的科目就超出了资产负债表中的货币资金的范围。　　因此，两个报表中的上述两个项目的余额有差异是正常现象。

现金净流量可分为经营活动现金净流量、投资活动现金净流量、筹资活动现金净流量。现金及现金等价物是现金净流量

(—)库存现金库存现金是指企业持有可随时用于支付的现金，即与会计核算中“现金”科目所包括的内容—致。(二)银行存款银行存款是指企业在银行或其他金融机构随时可以用于支付的存款，即与会计核算中“银行存款”科目所包括的内容基本一致。它们的区别在于:存在银行或其他金融机构的款项中不能随时用于支付的存款，不应作为现金流量表中的现金，如不能随时支取的定期存款。但提前通知银行或其他金融机构便可支取的定期存款，则包含在现金流量表中的现金概念中。(三)其他货币资金其他货币资金是指企业存在银行有特定用途的资金或在途中尚未收到的资金，如外埠存款、银行汇票存款、银行本票存款、信用证保证资金、在途货币资金等。(四)现金等价物现金等价物是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。现金等价物的主要特点是流动性强，并可随时转换成现金的投资。通常指购买在三个月或更短时间内即到期或即可转换为现金的投资，如企业于1998年12月1日购入1996年1月1日发行的期限为三年的国债，购买时还有一个月到期，这项短期投资应视为现金等价物。现金等价物( cash equivalents)是指符合下述两个条件的流动性很强的短期投资资产:(1)很容易就能兑换成固定数里的现金_(2)很快就会到期，因此其市价受利率变动影响不大，一般三个月内到期的投资符合这一标准。美国短期国库券等短期投资都属于现金等价物。为了增加收益，很多企业都会把闲置的现金投资于现金等价物。多数企业在资产负债表上都将现金和现金等价物合并为一个科目列示。拓展资料：一、定义现金等价物是指企业持有的期限短，流动性强，易于转化为已知金额的现金、价值变动风险很小的投资。一般是指从购买之日起，3个月到期的债券投资。一项投资被确认为现金等价物必须同时具备四个条件:期限短_流动性强_易于转换为已知金额现金_价值变动风险很小。其中，期限较短，一般是指从购买日起，三个月内到期。例如可在证券市场上流通的三个月内到期的短期债券投资等。二、区别现金是可由企业任意支配使用的纸币_硬币。现金是我国企业会计中的一个总账账户，在资产负债表中并入货币资金，列作流动资产，但具有专门用途的现金只能作为基金或投资项目列为非流动资产。现金等价物是指短期且具高度流动性之短期投资，因其变现容易且交易成本低，因此可视为现金。

现金和现金等价物

因为1mole H3PO4里有3MOLE氢基数(碱是氢氧基数)所以0.15当量的H3PO4就有0.05mole的H3PO4也就是0.15/3具体内容如下1mole H3PO4 的当量=98.00/3那么0.15 equivalents的H3PO4 =0.15×(98/3)=4.9g4.9gH3PO4是0.05mole所以选A

全时工作当量

工作全时当量数全职工作相当的数目（自认为是这样 O(∩_∩)O~)

英语单词的准确数量,没有正式的统计,语言学家一般认为,英语单词(不包括专用词汇、人名、地名等),大约有17万个,其中约7万个是已经或者即将废弃的,因此英语单词的大致数量是10万个. 词组和短语的数量没有人做过具体的统计,因为每一个单词都可以派生出很多词组和短语 . 关于区别,《英语语法大全》里认为有很大的区别 引文1：短语的作用和一个词相似的一组词（多数由两个以上的词组成）可称作短语.起名词作用的短语称为名词短语；起形容词作用的短语称为形容词短语；起副词作用的短语可称为副词短语；由此类推. The King of Terror （名词短语） will come sooner or later ． 比较：Death （名词） will come sooner or later ． He is a man of wealth ．（形容词短语） 比较：He is a wealthy （形容词） man ． He speaks English with fluency ．（副词短语） ＝ He speaks English fluently ．（副词） 引文2：词组（ Combinations ）像是短语,但是并不表达词类,如 It would seem ,Such … as ,in order that ． 名词短语和名词从句都起名词的作用,可称为名词等同语（ Noun － Equivalents ）.同样,形容词短语及形容词从句也可称为形容词等同语（ Adjective － Equivalents ）,副词短语及副词从句可称为副词等同语（ Adverb － Equivalents ）. 引文3：词组是比单词较大的单位.分句又是比词组更大的单位.词组是比单词较大的单位.分句又是比词组更大的单位. 引文4 有些词组起着限定词的作用,如：a number of ,lots of ,a great deal of ,它们和单一的形容词作用一样.例如在 a number ofstudents 中,a number of 修饰名词（主体词） students ,意思接近 some .如果机械地把 number 看作主体词,把 of students 看作定语,就会理解错误. B.张道真的《简明英语语法》则不然（注意他用‘词组”来解释2.短语） 单词、短语和从句 句子成分有几种表示办法,表示的东西可以是： 1 ．单词（words ) : They built a house ．他们盖了一栋房子. Barking dogs seldom bite ．爱叫的狗很少咬人.（谚） 2 ．短语（phrases ) ― 由两个或更多的词构成的词组： She doesn t know Chinese ．她不懂汉语.（动词短语作谓语） we watch Tv after supper ．晚饭后我们看电视.（介词短语作状语） I " ve come to learn from you ．我是来向你们学习的.（不定式短语作状语） 3 ．从句（clauses ) ― 一个与句子结构相似的短句： I"ll come over to see you when I have time . 我有空时过来看你.（从句作状语）词组是比单词较大的单位.分句又是比词组更大的单位.

apposition

生物等效性（bioequivalency , BE ）是指一种药物的不同制剂在相同实验条件下，给予相同的剂量，其吸收速度与程度没有明显差别。当吸收速度的差别没有临床意义时，某些药物制剂其吸收程度相同而速度不同也可以认为生物等效。生物等效性与药剂等效性（pharmaceutical equivalents ）不同，药剂等效性是指同一药物相同剂量制成同一剂型，但非活性成分不一定相同，在含量、纯度、均匀度、崩解时间、溶出速率符合同一规定标准的制剂。药剂等效性不能反映药物制剂在体内情况。生物利用度或生物等效性的研究，反映了药物制剂的生物学标准，为临床疗效提供直接证明。实际要求进行生物等效性研究的药物主要有以下两种。　　① 改变剂型的产品。　　② 改变处方与工艺的产品。

(I) 《现金流量表》Operating activitiesInvesting activitiesFinancing activities------------------------------------------------------------------- Increase / (decrease) in cash and cash equivalentsAdd: Cash and cash equivalents at beginning of the year-----------------------------------------------------------------------Cash and cash equivalents at end of the year==================================(2)《利润表》(A) By nature: TurnoverLess: cost of sales--------------------=Gross profitAdd:Other incomeLess:Selling and distribution expensesLess:Adminstrative expensesLess: Other operating expenses--------------------------------------=Profit from operationLess: Finance costs-----------------------------------Profit before taxLess Income tax expenses-----------------------------------Profit / (Loss) for the year ====================(B) By function (class of expenses)TurnoverOther incomeChange in inventoriesStaff work performed capitalisedRaw materials and consumables usedStaff costsDepreciation and amortisation costsOther operating expenses--------------------------------------=Profit from operationLess: finance costs-----------------------------------Profit before taxLess Income tax expenses-----------------------------------Profit / (Loss) for the year ====================

Transfer credits for college students/graduates学院学生(毕业生)学分转换If you"re applying from college, you can receive transfer credit for up to50% of the courses needed for your Waterloo degree.To earn a Waterloo degree, you"ll need to complete at least 50% of yourWaterloo degree requirements while registered in your new academic program.You must meet all requirements of your Waterloo academic plan in order tograduate, regardless of the number of transfer credits that you receive.对于学院学生，可以申请50%的课程学分转换，用于学生在滑铁卢大学的学位。为了拿到滑铁卢大学学位，学生在注册新学术课程期间，需要完成至少50%的学位要求。必须满足所有学术计划要求，才能毕业，无论学生可以转的学分是多少。1.If you are admitted into an honours or 4-year general program, you canreceive up to 10 units of transfer credit (the equivalent of 2 years ofstudy).2.If you are admitted into a 3-year general program, you can receive up to7.5 units of transfer credit (the equivalent of 1.5 years of study).3.Some programs may limit the number of transfer credits due to thestructure of the program.1.录取荣誉或四年制普通专业的学生，可以转10个单位学分(等同于滑铁卢大学两年学习)。2.录取三年制普通专业的学生，可以转7.5个单位学分(等同于滑铁卢大学一年半的学习)。3.某些专业由于结构特殊，对可转学分有数量限制。If you"re applying from college, you must have an academic background atleast equivalent to the admission requirements specified for Ontario high schoolstudents.It is important that your background includes courses equivalent to therequired Ontario Grade 12 U and/or M courses. If you"re applying from an Ontariocollege and have not completed the high school diploma (OSSD) and the requiredGrade 12 U and/or M courses or equivalents, you should contact us.对于学院学生，其学术背景至少等同于安大略高中生入学滑铁卢大学的入学要求。学术背景应该包括等同于安大略12级 U类和(或)M类课程的课程。在安大略学院就读的学生，如果尚未拿到高中文凭、尚未完成12级U类和(或)M类课程(或同等课程)，应该和滑铁卢大学联系。If you meet the minimum admission requirements, you"ll be assessed foradmission and possible transfer credit on an individual basis according to theguidelines below.根据以下指南，对于满足最对入学要求的学生，学校可以考虑其入学，在个人基础上评估学生的学分转换。ACCOUNTING AND FINANCIAL MANAGEMENT1.You must have a minimum cumulative average of A (85%) in your collegeprogram. You must also have a minimum of 75% in Ontario Grade 12 U English (orequivalent) and must have completed the required Ontario Grade 12 U Math courses(or equivalents).2.If you"re applying to transfer into Accounting and Financial Management,you"ll be considered only for admission to first year of the program.3.Graduates of 4-year Applied Degree programs are not eligible foradmission to Accounting and Financial Management.会计与金融管理1.学院课程平均累积成绩不低于A(85%)。学生的安大略12级英语课程或同等课程平均成绩不低于75%，必须已完成要求的安大略12级U类数学课程或同等课程。2.申请转入会计与金融管理的学生，只能入学专业第一年学习。3.四年制应用学位毕业生没有资格入学会计与金融管理。FACULTY OF APPLIED HEALTH SCIENCES1.You can earn as many as 2.5 units (equivalent to a semester of studies atWaterloo) for each year completed at college. You can earn up to 7.5 units(equivalent to 3 semesters of studies at Waterloo) if you"re a graduate of a3-year program. A grade of B- (70%) or better is required in individual,transferable courses.2.If you"re a graduate of a 2- or 3-year diploma program, you must have aminimum cumulative average of B+ (78%) to be considered for admission.3.As well, you must have the Ontario Grade 12 U program-specific courserequirements (or equivalents).4.These required courses must be completed within 5 years of startingclasses at Waterloo.5.Transfer credit varies depending on program applied to, your high schooland college background, level of completion of the college program, andcourse/program equivalency.Recreation and Leisure Studies maintains transfer credit agreements with anumber of recreation and leisure programs at Ontario colleges.应用健康科学学院1.学院课程每年都可以转2.5个单位(等同于滑铁卢大学一个学期的学习)。三年制专业毕业生最多可以转7.5个单位(等同于滑铁卢大学三个学期的学习)。可转换的单门课程中，学生成绩至少在B-(70%) 及以上。2.二至三年制文凭毕业生，累积平均成绩至少在B+ (78%)以上，才被考虑录取。3.同时，学生必须满足安大略12级U类特殊课程要求。4.学生必须在滑铁卢大学学习的5年内满足这些要求。5.转学分取决于申请的专业，受高中学校、学院背景、学院课程完成程度和课程相同度等因素影响。6.娱乐休闲研究维持其与安大略学院诸多娱乐休闲课程的转学分协议。FACULTY OF ARTS, EXCLUDING ACCOUNTING AND FINANCIAL MANAGEMENT艺术学院(不包括会计与金融管理)1.If you"re a graduate of a 4-year Applied Bachelor"s degree program, youcan earn up to 10 units (or the equivalent of 2 years of studies at Waterloo) intransfer credit.2.You can earn as many as 2.5 units (equivalent to a semester of studies atWaterloo) for each year completed at college. You can earn up to 7.5 units(equivalent to 3 semesters of studies at Waterloo) if you"re a graduate of a3-year program. A grade of B- (70%) or better is required in individual,transferable courses.3.If you"re a graduate of a 1-year diploma or certificate program, you musthave a minimum cumulative average of B (75%) in college and have the minimumadmissions average, including required courses, from high school forconsideration to an Arts regular program.4.If you do not meet the minimum admissions average from high school, youwill need a minimum cumulative average of 85% in the 1-year diploma orcertificate program.1.四年制应用学士学位毕业生可以转10个单位学分(等同于滑铁卢大学两年学习)。2.学院课程每年都可以转2.5个单位(等同于滑铁卢大学一个学期的学习)。三年制专业毕业生最多可以转7.5个单位(等同于滑铁卢大学三个学期的学习)。可转换的单门课程中，学生成绩至少在B-(70%) 及以上。3.一年制文凭或资格证毕业生，学院累积平均成绩至少在B(78%)以上，高中平均成绩必须达到最低入学平均成绩要求，包括课程要求，才会被考虑入学艺术学院普通课程。4.如果高中平均成绩达不到最低入学要求，学生在一年制文凭会资格证专业中的累积平均成绩至少要在85%以上。5.If you"re a graduate of a 2- or 3-year diploma program, you need aminimum cumulative average of B (75%) from college to be considered foradmission to the Arts and the Arts and Business regular (without co-op)programs.6.Graduates of 2- and 3-year diploma programs are not eligible foradmission to co-op programs.7.You must also have a minimum of 70% in Ontario Grade 12 U English (orequivalent).8.If you"re a graduate of a 4-year Applied Bachelor"s degree program, youneed a minimum cumulative average of 70% in the degree program to be consideredfor admission to Arts regular programs and are not eligible for admission intoco-op programs.9.Transfer credit is awarded according to the nature and length of thediploma program you completed and reflects groups of courses within thosecompleted programs. Courses must be of an academic nature in order to beconsidered for transfer credit.5.二到三年制文凭专业毕业生，学院累积平均成绩要达到B (75%) ，才能被考虑入学艺术及艺术与商务普通课程(不包括合作专业)。6.二到三年制文凭专业毕业生没有资格入学合作专业。7.此外，学生的安大略12级U类英语课程或同等课程平均成绩至少达到70% 。8.四年制应用学士专业毕业生，专业累积平均成绩要达到70%，才能被考虑入学艺术学院普通课程，并且没有资格入学合作专业课程。9.学分转换依据文凭课程的性质和时长授予，能反映所完成的专业内的课程组。课程必须是学术性质，学分转换才被考虑。FACULTY OF ENGINEERING, INCLUDING ARCHITECTURE1.As Engineering is a professional program, only university-level creditsmay be used to fulfil degree requirements; consequently, no transfer credit maybe given for courses taken at college.2.For admission, you must have the required Ontario Grade 12 U courses (orequivalents).3.These courses must have been completed within two to three years ofapplying to Engineering. Otherwise, you may be asked to repeat some or all ofthe required courses before being considered for admission.工程(建筑)学院1.由于工程学属于职业课程，只有大学阶段的学分才可以用于满足学位要求;因此，学院课程的学分不能转。2.对于入学，学生必须上过要求的安大略12级U类课程或同等课程。3.这些课程必须是在申请工程专业之前的二到三年内完成。否则，学生得重修部分或所有要求的课程才能被考虑入学。Architecture1.Admission to Architecture is based on the required Ontario Grade 12 Ucourses (or equivalent) plus 2 other U or M courses. Grade 11 or 12 Art andHistory are strongly recommended. College-level courses are not transferable tothe School of Architecture.2.These courses must have been completed within two to three years ofapplying to Architecture. Otherwise, you may be asked to repeat some or all ofthe required courses before being considered for admission.建筑专业1.建筑专业的入学基于要求的安大略12级U类课程或同等课程，外加两门U类或M类课程。强烈建议学生上11级或12级艺术与历史课程。学院阶段的课程不能转入建筑学院。2.这些课程必须是在申请建筑学专业之前的二到三年内完成。否则，学生得重修部分或所有要求的课程才能被考虑入学。FACULTY OF ENVIRONMENT1.If you"re a graduate of a 2- or 3-year college diploma, you need acumulative average of at least B (75%). For admission consideration to co-opprograms, higher averages are often required.2.Applicants must also have the Ontario Grade 12 U program-specific courserequirements (or equivalents).3.Transfer credit may be limited for Environment programs due to degreerequirements. Transfer credit is assessed according to the nature and length ofthe college program completed.4.A grade of B- (70%) or better is required in individual transferablecourses in order to be considered for transfer credit. As much as 2.5 units (5term courses) may be considered for each year completed at college.5.You can earn up to 7.5 units (or the equivalent of 3 semesters of studyat Waterloo) if you graduated from a 3-year program. For Planning, you can earnup to 5.0 units (equivalent to 1 year at Waterloo).环境学院1.二到三年制文凭毕业生，最低累积平均成绩要不低于B (75%)。对于合作专业入学，要求有更高的平均成绩。2.申请人必须满足安大略12级U类特殊课程或同等课程要求。3.由于学位要求，环境专业可能会对转学分有限制。转学分依据所完成的学院课程的性质和时长评估。4.为了可以转学分，单门可转的课程成绩要在B- (70%)或者以上。学院课程每年可以转2.5个单位(5门课程)。5.三年制专业毕业生可以转7.5个单位(等同于滑铁卢大学3个学期的学习)。计划专业最多可以转5.0个单位(等同于滑铁卢大学一年学习)。FACULTY OF MATHEMATICS1.If you"re a graduate of a 3-year diploma program, you"ll be consideredfor up to 5.0 units (equivalent to 1 year at Waterloo) of non-Mathematics(elective) transfer credit. You need at least a B (75%) in individual courses tohave them transferred.2.If you"re a graduate of a 2- or 3-year diploma program, you need aminimum cumulative average of 85% to be considered for admission.3.You must also have the Ontario Grade 12 U program-specific courserequirements (or equivalents).4.If you"re interested in the Computing and Financial Management program,you must also have a minimum of 75% in Grade 12 U English or equivalent.数学学院1.三年制文凭毕业生可以转5.0个单位(等同于滑铁卢大学一年学习)的非数学学分。单门课程成你要在 B (75%) 以上，才能转。2.二到三年制文凭毕业生，最低累积平均成绩要不低于85%，才能被考虑入学。3.同时，学生必须满足安大略12级U类特殊课程或同等课程要求。4.申请计算机与金融管理的学生，12级U类英语或同等课程成绩不低于75%。FACULTY OF SCIENCE1.You"re eligible for transfer credit for courses relevant to studieswithin Science in which a minimum grade of B (75%) has been achieved.2.Transfer credit varies depending on the program applied to, your highschool background and level of completion at college, as well as course/programequivalency assessment.3.We"ll consider transfer credit for college-level courses taken within thelast 10 years.4.You must also have the Ontario Grade 12 U program-specific courserequirements (or equivalents).科学学院1.与科学相关的课程，成绩达到B (75%) 的，学分可以转。2.转学分取决于申请的专业，受高中学校背景、学院课程完成程度和课程相同度等因素影响。3.在过去十年内完成的学院阶段课程，其学分转换可以考虑。4.此外，学生必须满足安大略12级U类特殊课程或同等课程要求。

以下为推测mili还是milli-milli表示“微”，如millimeter表示微米equivalent表示“当量”合起来milliequivalent大概表示“微当量”但是这个“微当量”到底指什么可能还要根据上下文理解希望能帮到你。

建议你还是问问老师吧~~

supplies是指原材料，是指为了贸易所必须的一些开支，并非销售对象。raw material也是原材料的意思，一般用于加工业相关的公司。其他会计中的词汇：物料 supplies；资产 assets 流动资产 current assets 现金及约当现金 cash and cash equivalents 库存现金 cash on hand 零用金/周转金 petty cash/revolving funds 银行存款 cash in banks 在途现金 cash in transit 约当现金 cash equivalents 其它现金及 约当现金 other cash and cash equivalents 短期投资 short-term investments 短期投资 -股票 short-term investments - stock 短期投资 -短期票券 short-term investments - short-term notes and bills 短期投资 -政府债券 short-term investments - government bonds 短期投资 -受益凭证 short-term investments - beneficiary certificates 短期投资 -公司债 short-term investments - corporate bonds 短期投资 -其它 short-term investments - other 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 应收票据 notes receivable 应收票据 notes receivable 应收票据贴现 discounted notes receivable 应收票据 -关系人 notes receivable - related parties 其它应收票据 other notes receivable 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable

Wikipedia 上是这样的：Enterprise value =common equity at market value+ debt at market value+ minority interest at market value, if any- associate company at market value, if any+ preferred equity at market value- cash and cash-equivalents.但是对于多数人来说，只需要关注少数的一些数据，公式就可以简化为：Enterprise Value(企业价值) = Market Capitalization(市值) +Debt(负债) u2013 Cash(现金)我们拿苹果（apple.Inc)和微软（Microsoft）来举例：目前两公司的市值如下(数据来源 Google Finance)：举个简单的例子，例如 A 公司在外流通的股票价值为 1000w，另还有现金500w。如果你要买下这家公司，除了拥有它全部的股票外，自然也包括拥有它的现金。那算一下，1000w买入股票(-)，500w入账现金(+)，实际上你拥有这家公司，只付出了500w(-)。根据上面的方法，我们来粗略的算下两公司的 EV(企业价值)(明细数据来源)：Apple EV = 222B + 0 u2013 23B = 219BMkt Cap = 222BDebt = 0Cash = 23BMicrosoft EV = 219B +6B u2013 37B = 188BMkt Cap = 219BDebt = 6BCash = 37B这样算下来，虽然结果仍然是苹果 EV 超过了微软，但是结果后面的数据及计算就完全不一样了。

视同库存现金,是不是可以别看做库存现金的意思?可能就是指某种东西变现的很快,猜想哦,不太清楚,呵呵,赚分来的,

supplies是指原材料，是指为了贸易所必须的一些开支，并非销售对象。rawmaterial也是原材料的意思，一般用于加工业相关的公司。

食物来源 维生素A是脂溶性物质。维生素A的消化与吸收需要矿物质和脂肪； ※注意：在日常生活中补充维生素时，维生素A中的β胡萝卜素较多被应用，因为β胡萝卜素并无维生素A醇的潜在毒性，同时还有抗癌作用，有助于降低有害的胆固醇含量、并可减少心脏病的发生。 富含维生素A的食物 胡萝卜、黄绿蔬菜、蛋类、黄色水果、菠菜、豌豆苗、红心甜薯、青椒、鱼肝油、动物肝脏、牛奶、奶制品、奶油。 注意：水果和蔬菜的颜色深浅并非是显示含维生素A多寡的绝对指标。 营养补品 维生素A补品分两种。一种是从鱼肝油中提取的；另外一种是水溶性的，取自醋酸盐或棕榈油，最适用于对油脂过敏的人，特别是为粉刺而烦恼的人。一般每日摄取量是5000～10000IU 维生素A酸(retin A)，现在则用来治疗和消除严重皱纹，且必须有医师处方才可购买。 维生素A 维生素A有两种。一种是维生素A醇（retionl），是最初的维生素A形态（只存在于动物性食物中）；另一种是胡萝卜素（carotene），在体内转变为维生素A的预成物质（provitaminA，可从植物性及动物性食物中摄取）；维生素A的计量单位是USP单位（United States Pharmocopea）、IU单位（International Units）、RE单位（Retinol Equivalents）等3种。 一般作用 防止夜盲症和视力减退，有助于对多种眼疾的治疗（维生素A可促进眼内感光色素的形成）； 有抗呼吸系统感染作用； 有助于免疫系统功能正常； 生病时能早日康复； 能保持组织或器官表层的健康； 有助于祛除老年斑； 促进发育，强壮骨骼，维护皮肤、头发、牙齿、牙床的健康； 外用有助于对粉刺、脓包、疖疮，皮肤表面溃疡等症的治疗； 有助于对肺气肿、甲状腺机能亢进症的治疗。 正常需要 维生素A可贮藏于体内，并不需要每日补给； 对维生素A的建议每日摄取量，就一般成年男性而言，1000RE（或5000IU）即可防止不足，女性则需要800RE（4000IU）。在怀孕期间，最新的建议摄取量并不建议增加，但如果您是哺乳的妈妈，在前6个月中可额外增加500RE（或2500IU），而在之后的6个月减为额外摄取400 RE（或2000 IU）。 维生素A防治呼吸道感染 维生素A是构成视网膜感光色素（尤其是视杆细胞的视紫红质）的成分，主要作用是维持暗光下的视觉功能。其另一个功能是保持呼吸道黏膜上皮完整，对小儿呼吸道黏膜具有重要的保护作用。它还能增强机体的免疫力 维生素A：动物肝脏、蛋黄、奶油和鱼肝油中天然维生素A含量最高；在植物性食品中，深 颜色（红、黄、绿色）的蔬菜如番茄、胡萝卜、辣椒、红薯、空心菜、苋菜及某些水果如 香蕉、柿子、橘子、桃等中含有较多的胡萝卜素。

价值变动风险大现金等价物( cash equivalents)是指符合下述两个条件的流动性很强的短期投资资产：(1)很容易就能兑换成固定数量的现金，(2)很快就会到期，因此其市价受利率变动影响不大，一般三个月内到期的投资符合这一标准。美国短期国库券等短期投资都属于现金等价物。为了增加收益，很多企业都会把闲置的现金投资于现金等价物。多数企业在资产负债表上都将现金和现金等价物合并为一个科目列示。现金等价物，是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。其中，“期限短”一般是指从购买日起3个月内到期。例如可在证券市场上流通的3个月内到期的短期债券等。现金等价物虽然不是现金，但其支付能力与现金的差别不大，可视为现金。例如，企业为保证支付能力，手持必要的现金，为了不使现金闲置，可以购买短期债券，在需要现金时，随时可以变现。

　　我不确定书名和人名的正确中文翻译.　　1502年发行的Ambrogio Calepino"s Dictionarium是16世纪出版、流通最广泛的拉丁文字典（之一?）,并且逐渐发展成为中世纪多语种字典.但1532年Robert Estinenne发行的Thesaurus Linguae Latinae和1572年他儿子Henri Estienne的Thesaurus Linguae Graecae这两部字典在历史上的分量是最重的,后者是19世纪之前所有希腊语字典的基础和原型　　原文出自wiki：　　In medieval Europe,glossaries with equivalents for Latin words in vernacular or simpler Latin were in use (e.g.the Leiden Glossary).The Catholicon (1287) by Johannes Balbus,a large grammatical work with an alphabetical lexicon,was widely adopted.It served as the basis for several bilingual dictionaries and was one of the earliest books (in 1460) to be printed.In 1502 Ambrogio Calepino"s Dictionarium was published,originally a monolingual Latin dictionary,which over the course of the 16th century was enlarged to become a multilingual glossary.In 1532 Robert Estienne published the Thesaurus linguae latinae and in 1572 his son Henri Estienne published the Thesaurus linguae graecae,which served up to the 19th century as the basis of Greek lexicography.　　ps Thesaurus Linguae Latinae/Graecae = 拉丁语/希腊语索引典.不要把Estienne父子出版的辞典跟现当代学者编纂的同名thesaurus linguae latinae和thesaurus linguae graecae混淆了.

在iostream早定义了八进制与十进制的输入输出，请恕我偷个懒，具体代码如下：#include<iostream>using namespace std;int main(){ int n,x; cout<<"输入数字的进制（8代表八进制，10代表十进制）: "; cin>>x; cout<<"请输入数字："; if(x==8) cin>>oct>>n; else cin>>n; cout<<"请输出转换后的数： "; if(x==8) cout<<n<<endl; else cout<<oct<<n<<endl; return 0;}

维生素A、β-胡萝卜素的换算关系如下：1μg β-胡萝卜素=0.167μg视黄醇当量1IU维生素A=0.3μg视黄醇当量理论上1分子β-胡萝卜素能形成2分子维生素A，但因为胡萝卜素的吸收率为1/3，而吸收后转化为维生素A的转化率又只有1/2，所以，1μg的胡萝卜素只能折算为0.556IU维生素A。

FTE总数是全职人力工时的总量。全职人力工时（Full-time equivalents 简称FTE）也称相当全时工作量，是对从事科技活动人员投入量的一种测算方法。相当全时工作量的概念以代表一个人在一定时期内全部时间工作的计算单位为基础，用于把非全时工作人员数折算为全时工作人员的相等数量。可以把全时工作视为非全时工作的最高额，从百分比上说是达到了100％，因此，一个入就相当于一个全时工作量。相当全时工作量的概念与人年概念是一致的。国家教委在高等学校科技统计中规定：非全时人员从事科学研究与试验发展工作时间的百分比按70％折合全时人数。几个非全时人员从事研究与发展工作时间的百分比累计达70％时，折合为一个全时人员。按UNESCO的规定，是指将90%以上的工作时间投入某项科技活动的工作人员，进行国际比较的全时基数为每周工作时间四十小时。拓展资料工时制度即工作时间制度，据现有情况，我国目前有三种工作时间制度，即标准工时制、综合计算工时制、不定时工时制。标准工时是我国运用最为广泛的一种工时制度。在标准工时制下，根据《劳动法》第三十六条、《国务院关于职工工作时间的规定》第三条的规定，工人每天工作的最长工时为8小时，周最长工时为40小时。参考资料 百度百科-全职人力工时

一般指的是鞋子的宽度。B(M)指的是标准。C(D)是比较宽。具体尺码信息如下：women"s standard width with equivalentsSuper Slim -- 4A, AAAA, SSSlim -- S, AAA, 3ANarrow -- N, AA, 2AMedium -- B, M, MWWide -- C, D, MWide Wide -- E, EE, WW

这答案明显矛盾。i期是做新药方面的，生物等效性是做仿制药方面的，比较原研药跟仿制药的生物利用度差异。两者没有直接关系，只是使用方法仪器相同而已。

Lexicology is a branch of internal linguistics, which deals with the vocabulary of the English language in respect to words and word equivalents. 词汇学是内部语言学的一个分支，它从词汇和词对等两个方面研究英语词汇。The literal meaning of lexicology is "the study of words".词汇学的字面意义是“词汇研究”。

看三大妈的配置要求，你肯定是玩不了《流放者柯南》最低配置系统：Windows 7 / 8 / 10 64 bitCPU：Intel Quad Core i5 or AMD equivalent内存：4G显卡：Nvidia GeForce GTX 560 (2GB) or AMD equivalentDirectX 版本: 11网络：宽带互联网连接硬盘：35G推荐配置系统：Windows 7 / 8 / 10 64 bitCPU：Intel Quad Core i5/i7 3.3 GHz or AMD equivalent内存：8G显卡：NVidia GeForce GTX 780ti/970(高)/1070 (全) or AMD equivalentsDirectX 版本: 11网络：宽带互联网连接硬盘：35G

一、资产类assets流动资产currentassets货币资金cashandcashequivalents1001现金cash1002银行存款cashinbank1009其他货币资金othercashandcashequivalents100901外埠存款othercitycashinbank100902银行本票cashier""scheque100903银行汇票bankdraft100904信用卡creditcard100905信用证保证金l/cguaranteedeposits。会计科目是指对会计要素的具体内容进行分类核算的项目，是对资金运动第三层次的划分。会计科目是为了满足会计确认、计量和报告的需要的，根据企业内部管理和外部信息的需要，对会计要素进行分类的项目，是对资金运动进行的第三层次的划分。会计科目，简称科目，按经济内容对资产、负债、所有者权益、收入、费用和利润会计要素作进一步分类的类别名称。每一个会计科目都应当明确反映一定的经济内容，科目和科目之间在内容上不能相互交叉。withdrawalsaccount是指提款账户是正规的可以翻译成提取帐户，账单。

　　现金流量表（非金融类）　　CASH FLOW STATEMENT(Travel enterprise)　　会外年通03表　　编制单位：Name of enterprise: 单位：元　　项 目 ITEMS 行次 金额　　一、经营活动产生的现金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1　　销售商品、提供劳务收到的现金 Cash received from sale of goods or rendering of services 2　　收到的税费返还 Refund of tax and levies 3　　收到的其他与经营活动有关的现金 Other cash received relating to operating activities 4　　现金流入小计 Sub-total of cash inflows 5　　购买商品、接受劳务支付的现金 Cash paid for goods and services 6　　支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 7　　支付的各项税费 Payments of all types of taxes 8　　支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9　　现金流出小计 Sub-total of cash outflows 10　　经营活动产生的现金流量净额 Net cash flows from operating activities 11　　二、投资活动产生的现金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12　　收回投资所收到的现金 Cash received from disposal of investments 13　　取得投资收益所收到的现金 Cash received from returns on investments 14　　处置固定资产、无形资产和其他长期资产所收回的现金净额 NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets 15　　收到的其他与投资活动有关的现金 Other cash received relating to investing activities 16　　现金流入小计 Sub-total of cash inflows 17　　购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets,intangible assets & other long-term assets 18　　投资所支付的现金 Cash paid to acquire investments 19　　支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 20　　现金流出小计 Sub-total of cash outflows 21　　投资活动产生的现金流量净额 Net cash flows from investing activities 22　　三、筹资活动产生的现金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23　　吸收投资所收到的现金 Cash received from capital contribution 24　　借款所收到的现金 Cash received from borrowings 25　　收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 26　　现金流入小计 Sub-total of cash inflows 27　　偿还债务所支付的现金 Cash repayments of amounts borrowed 28　　分配股利、利润和偿付利息所支付的现金 Cash payments for interest expenses and distribution of dividends or profit 29　　支付的其他与筹资活动有关的现金 Other cash payments relating to financing activites 30　　现金流出小计 Sub-total of cash outflows 31　　筹资活动产生的现金流量净额 Net cash flows from financing activities 32　　四、汇率变动对现金的影响 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33　　五、现金及现金等价物净增加额 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 34　　（续表）　　现金流量表（非金融类）　　CASH FLOW STATEMENT(Travel enterprise)　　会外年通03表　　编制单位：Name of enterprise: 单位：元　　补充资料 35　　1.将净利润调节为经营活动现金流量： Reconciliation of net profit/(loss)to cash flows from oprating activities 36　　净利润 Net profit 37　　加：*少数股东权益 Add:Minority interest 38　　减：未确认的投资损失 Less:Uncertained investment loss 39　　加：计提的资产损失准备 Add:Provision for asset impairment 40　　固定资产折旧 Depreciation of fixed assets 41　　无形资产摊销 Amortisation of intangible assets 42　　长期待摊费用摊销 Amortisation of long-term prepaid expenses 43　　待摊费用减少(减：增加) Decrease in prepaid expenses(deduct:increase) 44　　预提费用增加(减：减少) Increase in prepaid expenses(deduct:decrease) 45　　处置固定资产、无形资产和其他长期资产的损失(减：收益) LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong-termAssets"DeductGains 46　　固定资产报废损失 Losses on disposal of fixed assets 47　　财务费用 Financial expenses 48　　投资损失(减：收益) Losses arising from investments(deduct:gains) 49　　递延税款贷项(减：借项) Deferred tax credit(deduct: debit) 50　　存货的减少(减：增加) Decrease in inventories(deduct:increase) 51　　经营性应收项目的减少(减：增加) Decrease in operating receivables(deduct:increase) 52　　经营性应付项目的增加(减：减少) Increare in operating payables(deduct:decrease) 53　　其他 Others 54　　经营活动产生的现金流量净额 Net cash flows from operating activities 55　　2.不涉及现金收支的投资和筹资活动： Investing and financing activities that do not involve cash receipts and payment 56　　债务转为资本 Conversion of debt into captical 57　　一年内到期的可转换公司债券 ReclassificationOfConvertibleBondsExpiringWithinOneYearAsCurrentLiability 58　　融资租入固定资产 Fixed assets acquired under finance leases 59　　其他 Other 60　　61　　62　　3.现金及现金等价物净增加情况： Net increase/(decrease) in cash and cash equivalents 63　　现金的期末余额 Cash at end of year 64　　减：现金的期初余额 Less: Cash at beginning of year 65　　加：现金等价物的期末余额 Plus:Cash equivalents at end of year 66　　减：现金等价物的期初余额 Less:Cash equivalents at beginning of year 67　　现金及现金等价物净增加额 Net increase/(decrease) incash and cash equivalents 68

我这里有几个关于中西文化差异的：the United States , like other countries has its rich and poor people , its rich and poor neighborhoods. Americans love --- and many are themselves living examples of ---the "self -made man. " You will hear this expression often. But for every person who is successful. They are usually better educated tan their parents and therefore more likely to have good , well paying jobs. In addition to the fact that the United States includes people whose families originally came from many other parts of the world , Americans move across the nation in great numbers. One study reported that one of every five families in the United States moves every three years . This continuous mixing of people into new communities is an important observation to consider when trying to understand the meaning of class in America. We have already discussed the questioning , "do-it -yourself" American personality that is another important consideration. In many countries, a man"s social class is determined at birth . That is , his social class or position is shared with his family , his wider group of relatives . In the United States , position in society is , to a large degree, personal rather than related to family or group. Before World War Two, family ties were more important America than they are now . Uncles, aunts grandparents , and children vacationed together, spent holidays together, and saw much of each other. But as the American economy developed more rapidly after the war, social customs began to change. With the rapidly growing economy , there were new employment opportunities, many of them in scientific fields. These opportunities were often located in other parts of the country . The younger members of many families who were will educated began to move away from the towns where their families lived to tale these new jobs. As these young people became successful, they often moved into a new social stratum [1], consisting of others who, like themselves ,moved away from home to follow job opportunities. These same changes are already happening in most new countries around the world . Today , a man who can read or fix a machine may become the new leader of his community in place of an older person. Often young people can better understand the new sciences and modern skills ; as these young people learn and advance , their wages rise and they become increasingly successful. Frequently ., it is just one member of a family that becomes very successful. Other members continue working at their average jobs and salaries , without much chance of becoming as successful as the son or daughter. When this happens , people sometimes become separated from their family. Many return to visit, but others move away never to return to their relatives and old friends. To many people , success means having more power than one possessed before . It can be won through skill, knowledge , leadership, or sometimes just by hard work . In America, "success" has normally bee accompanied by an increase in wealth. As a result , an individual "s social position is determined bot by a person"s job and by the kinds of possessions he owns . As we said , however, young people are in the process of developing different values and different ways to measure success.

TARGET全拼为The Trans-European Automated Real-time Gross settlement Express Transfer，即泛欧实时全额自动清算系统，为欧盟国家提供实时全额清算服务。TARGET始建于1995年，1999年1月1 日正式启用。TARGET由16个国家的RTGS系统、欧洲中央银行的支付机构（EPM）和相互间连接系统（Interlinking System）构成。互联系统将各国的RTGS系统与EPM相连，这样支付指令就能从一个系统传递到另一个系统。