1) explanatory paragraph
说明段
1.
The result shows that CPAs tend to switch the opinions from unqualified opinions to qualified opinions by explanatory paragraphs and issue qualified opinions when companies suffer large losses and have higher proportion of accounts receivable to total assets.
本文以2000-2002年A股上市公司的财务报告为研究对象,实证分析了审计意见变通行为及其影响因素,发现注册会计师很可能存在利用带说明段无保留意见代替保留意见的变通行为,并倾向于对ROE处于重亏区间和应收账款比重较高的公司出具保留意见。
2) blank field descriptor
空白字段说明符
3) field of a picture specification,picture specification character
图象说明字段
4) ) unqualified opinion with explanatory notes
带说明段无保留意见
5) illustration
[英][,ɪlə'streɪʃn] [美]['ɪlə'streʃən]
说明
1.
The article gives a brief analysis on the importance of paper industry and the necessity of laying down the Paper Industry Development Policy with an emphasis on the main illustration of several key issues in the policy and the requirements on implementing and carrying out the policy.
阐析了造纸工业的重要地位和制定《造纸产业发展政策》的一必要性,重点对《政策》中的几个主要问题进行了说明,并对贯彻执行《政策》提出了要求。
6) explanation
[英][,eksplə'neɪʃn] [美]['ɛksplə'neʃən]
说明
1.
For the sake of understanding and using the standard better,some explanations to the articles of the standard and some related questions raised during the draft period are given.
为了便于有关人员理解标准的主要内容 ,更好地使用该标准 ,就标准制定过程中的有关问题和部分条款做了简要说
2.
This paper makes some explanations on optical communication equipment acceptance stipulated in "Acceptance specification of Optical Communication Equipments".
光通信设备验收是光纤通信工程验收中的重要环节,文章对《规范》所涉及的光通信设备验收进行了解释和说明,重点指出了光通信设备验收项目的确定、光接口的余度值、SDH设备的MSTP功能验收、网管设备验收及PCM设备验收中值得注意的问题。
3.
Since Dilthy Proposed that “whereas nature is subject to explanation, history is amenable to understanding”, there have been the debates about the understanding and explanation and the relation between them.
自狄尔泰提出“自然需要说明 ,历史需要理解”之后 ,关于说明与理解及其相互关系的争论一直延续至今。
补充资料：十报恩 赠段先生 折段字起
【诗文】：
公物外好生涯。火相逢结大砂。女盘桓看大药。牛哮吼戏灵葩。云铺地丹炉赫，子观天碧眼华。有三生君省悟，中无事步烟霞。
【注释】：
【出处】：
公物外好生涯。火相逢结大砂。女盘桓看大药。牛哮吼戏灵葩。云铺地丹炉赫，子观天碧眼华。有三生君省悟，中无事步烟霞。
【注释】：
【出处】：
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条