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   recognition and measurement 的翻译结果: 查询用时:0.214秒
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recognition and measurement     
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  确认与计量
     the second chapter sketches the basic theory including enterprise core capability theory, enterprise information asymmetry theory, accounting recognition and measurement theory.
     第二章简述企业核心能力信息披露会计问题研究的理论基础,包括企业核心能力理论、企业信息披露相关理论(包括企业契约理论、信息不对称理论、有效市场理论)以及会计确认与计量理论。
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     The Recognition and Measurement of the Environmental Protective Cost
     环境保护成本的确认与计量
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     The recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc. .
     当然,全面收益的确认与计量问题又是十分复杂的,它不仅涉及到财务会计理论的方方面面,如历史成本原则、实现原则、相关性和可靠性等,也触及当前许多会计难题,如衍生金融工具会计、物价变动会计、无形资产会计以及外币报表折算等。
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     Chapter 4, The recognition and measurement of the human capital of the LLC.
     4、复合企业家才能的分解和广义人力资本的确认与计量是需要解决的两个问题。
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     A brief discussion,the recognition and measurement of impairment of assets
     资产减值会计确认与计量问题探讨——兼论我国资产减值确认标准和计量属性的选择
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  确认和计量
     Recognition and Measurement of Environmental Costs
     环境成本的确认和计量
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     In the recognition and measurement of financial report as well as the disclosure of other financial reports, consistent financial accounting concepts should be used.
     在财务报表中的确认和计量中,以及在其他财务报告的披露事项中,都应当运用前后一致的财务会计概念。
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     On the basis of introducing historical background of forestland asset accounting,the paper has illustrated the concepts and characters of forestland and forestland asset,commented theoretically on recognition and measurement of forestland assets in China.
     在介绍国内外林地资产会计核算的历史背景基础上,阐述了林地和林地资产的概念和特征,对林地资产的确认和计量进行了理论思考。
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     The recognition and measurement of the related cost, expense and equity is a kind of distribution of related interest on the one hand, and on the other hand may have a significance influence on financial report, in that improper accounting methods and information disclosure concerning stock option can mislead investors or be used by those corporations who have a defective corporate governance system to cheat investors with false financial information.
     相关成本、费用和权益的确认和计量一方面是对股票期权相关利益的分配,另一方面可能对公司的财务报告产生重大影响,不适当的会计处理方法或信息披露方式将误导投资者或者被一些治理机制不完善的公司用于制造虚假会计信息欺骗投资者。
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     To enhance the comparability of accounting information, not only the original recognition and measurement methods for internally generated goodwill, purchased goodwill and purchased negative goodwill should be unified respectively, but also the subsequent treatment for integrated goodwill (i.e., the integration of above goodwill) should be unified.
     为了提高会计信息的可比性,不仅要统一自创商誉、外购商誉和负商誉各自的初始确认和计量方法,而且对于同时存在自创商誉和合并商誉(包括外购商誉和负商誉)的企业,在进行各自的初始确认和计量以后,应该统一它们的后续会计处理。
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  确认与计量的
     The Analysis of Accounting Standard Effects on Accounting Recognition and Measurement
     会计准则对会计确认与计量的影响分析
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     Researches in Recognition and Measurement of Ocean Shipping Revenue
     海洋运输收入确认与计量的研究
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     Cost calculation of biological assets and agricultural products is a very important part of accounting activity in agricultural corporation, and a basis of accounting recognition and measurement of biological assets in China.
     生物资产和农产品成本核算问题是我国农业企业会计核算中至关重要的一个环节,是生物资产确认与计量的基础。
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  确认及计量
     Study on Accounting Recognition and Measurement of Executive Stock Option
     经理人股票期权会计确认及计量问题探讨
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      recognition and measurement
    Based on ideas concerning the origin of electrocardiac signals and our original algorithms for recognition and measurement of ECG parameters, we have created an application program package AVTOKOD-MV.
          
    We believe that disclosures should be considered jointly with the setting of the related recognition and measurement standards.
          
    The same recognition and measurement standards would apply to both public and non-public companies.
          
    The basic issues of greater recognition and measurement, better disclosure, and increased transparency have not changed very much in the last decade.
          
    The accounting recognition and measurement of internally generated intangibles challenges many long-cherished accounting conventions.
          
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    In order to measure the area of surface warer bodies in Hubei Province, a highly accurate and efficient technique for computer aided recognition of water information using Landsat MSS images was developed. The technique was designed based on the study of spectral signatures of water and non-water information, the data character of ratio images and the enhancement of atmospheric correction.According to the study of spectral signatures, the main information which differentiates water bodies from non-water objects...

    In order to measure the area of surface warer bodies in Hubei Province, a highly accurate and efficient technique for computer aided recognition of water information using Landsat MSS images was developed. The technique was designed based on the study of spectral signatures of water and non-water information, the data character of ratio images and the enhancement of atmospheric correction.According to the study of spectral signatures, the main information which differentiates water bodies from non-water objects concentrates on band MSS4 and band MSS7. The ratio image of two bands can both merge the information contained -in each band into one image and supperss shadow which is harmul to waiter recognition. Analysis of data character of latio images indicates that the information loss of a ratio image concentrates on the low value section of its value range, when the image is scaled and changed from real type to integer type. Whereas the information in high value section is relatively enhanced by the processing. As the pixels of water bodies possess high values in a MSS4/MSS7 images and low values in MSS7/MSS4 image, the MSS4/MSS7 is superior in water recognition to MSS7/MSS4. But even MSS4/MSS7 images can not completely eliminate dark shadow, the major obstacle to raise the accuracy of water recognition is in mountain areas. This problem is solved by introducing the atmospheric correction to MSS4 before MSS4/MSS7 ratio processing. In a MSS4/MSS7 image with atmospheric correction, the pixel values of water bodies are larger than 1, while the pixel values of dark shadow and other non-water information are less than or equal to 1. Therefore, the water recognition image with high accuracy can be obtained simply by thresholding.The technique is very simple and more precies than common used classification techniques. Its processing speed is more than three times faster than that of mini -distance classification. Besides, the technique can be used not only to MSS images but also to TM images. The successful water area recognition and measurement of whole Hubei Province has shown that the technique can produce perfect results in various areas of different geomorphic types.

    本文介绍了一种利用陆地卫星MSS图像进行水域信息机助识别提取的快速、经济而有效的方法。该方法以对水与非水信息的光谱特征,比值图像的数据结构特点和大气校正的研究与分析为基础。 研究表明,水与非水的主要差异集中于MSS4与MSS7波段,这两个波段的比值图像可在压抑阴影的同时将两图像的信息集中于一。根据对比值图像数据特点的分析,发现比值图像在作等比例拉伸并取整时所不可避免的信息损失主要集中在低值区,高值区则相对得到扩展增强。由于在MSS4/MSS7图像中,水的信息位于高值区,因此其水域识别能力优于MSS7/MSS4。但是,即使MSS4/MSS7图像也无法完全排除山区深阴影对水域识别的干扰。在进行MSS4/MSS7比值运算之前,首先对MSS4图像作粗略的大气校正,则可圆满地解决这一难题。在经大气校正后的MSS4/MSS7图像上,水体像元的值大于1,而深阴影及其它所有非水信息像元的值则小于1,因此,只要以此为门限值将图像二值化,即可获得精度很高的水域识别图像。完全消除阴影和其它因素的干扰。 本方法运算简单,处理速度为最小距离分类的3倍以上,且精度比分类方法高。它不仅适用于MSS图像,也适用于TM图像。采用本方法进行湖北...

    本文介绍了一种利用陆地卫星MSS图像进行水域信息机助识别提取的快速、经济而有效的方法。该方法以对水与非水信息的光谱特征,比值图像的数据结构特点和大气校正的研究与分析为基础。 研究表明,水与非水的主要差异集中于MSS4与MSS7波段,这两个波段的比值图像可在压抑阴影的同时将两图像的信息集中于一。根据对比值图像数据特点的分析,发现比值图像在作等比例拉伸并取整时所不可避免的信息损失主要集中在低值区,高值区则相对得到扩展增强。由于在MSS4/MSS7图像中,水的信息位于高值区,因此其水域识别能力优于MSS7/MSS4。但是,即使MSS4/MSS7图像也无法完全排除山区深阴影对水域识别的干扰。在进行MSS4/MSS7比值运算之前,首先对MSS4图像作粗略的大气校正,则可圆满地解决这一难题。在经大气校正后的MSS4/MSS7图像上,水体像元的值大于1,而深阴影及其它所有非水信息像元的值则小于1,因此,只要以此为门限值将图像二值化,即可获得精度很高的水域识别图像。完全消除阴影和其它因素的干扰。 本方法运算简单,处理速度为最小距离分类的3倍以上,且精度比分类方法高。它不仅适用于MSS图像,也适用于TM图像。采用本方法进行湖北省地表水域机助识别和面积测量的实际应用表明,在各种地貌类型区内本方法均能以较高的精度完成

    The recognition and study of inversion tectonics in the past years have achieved tremendous progress by means of a wide range of analytical techniques(e.g.,VR data,AFTA data) and sandbox modelling. The detailed mechanics and kinematics and the resulting geometries of inverrsion tectonics based on the experiments as well as on the seismic profiles and geologlcal outcrops'have shed new light on the study of sedimentary basins and orogenic belts across the world.With respect to its effect on hydrocarbon...

    The recognition and study of inversion tectonics in the past years have achieved tremendous progress by means of a wide range of analytical techniques(e.g.,VR data,AFTA data) and sandbox modelling. The detailed mechanics and kinematics and the resulting geometries of inverrsion tectonics based on the experiments as well as on the seismic profiles and geologlcal outcrops'have shed new light on the study of sedimentary basins and orogenic belts across the world.With respect to its effect on hydrocarbon generation and migration,the recognition and measurement of Inversion using integrated basin and modelling studies have become an important part of hydrocarbon prospectivity evaluationin oil industry. However cautions should be taken when applying this concept in China.

    反转构造近年来已成为盆地和造山带构造研究的一个重要方面,它与油气运移、聚集的关系已成为许多油气田评价的主要内容之一.本文在介绍反转构造的几何学特征、形成机制、鉴别特征等基础上,讨论了反转构造与油气聚集的关系以及它在造山带研究中的应用。对反转构造概念和研究方法的正确领会和掌握,将为中国含油气盆地和造山带的研究提供新的思路。

    Accounting for assets impairments has been adopted in China nearly over 10 years, the range of assets ii which the provisions have been made for the impairment is getting wide gradually. This paper first gives a brief review of the history of accounting for assets impairment in China; then discusses some questions concerning about their theoretical foundation, recognition and measurement; at last puts forward some suggestions on how to improve accounting regulation system for assets impaitments.

    资产减值会计在我国历经近十年,其计提减值的资产范围在不断扩大。本文主要对我国资产减值会计作了简要的回顾,探讨了资产减值会计的理论基础、确认和计量等问题,提出了作者关于完善资产减值会计规范体系的若干建议。

     
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