variance n. 1.變化,變動(dòng),變更;變度,變量;【統(tǒng)計(jì)】(平)方(偏)差。 2.(意見等的)相異;不和,沖突,爭論。 3.【法律】訴狀和供詞的不符。 at variance with 和…不和;和…不符 (at variance with the facts 不符事實(shí)。His conduct is at variance with his words. 他言行不符)。 set at variance 使不睦,離間。
profit n. 1.〔常 pl. 〕贏余,利潤,賺頭 (opp. loss); 利潤率。 2.〔常 pl.〕紅利。 3.得益,益處。 gross profit(s) 總利潤,毛利。 clear [net] profit 純利潤,凈利。 at a profit 獲利,賺錢。 in profit 〔英方,澳〕(乳牛)在產(chǎn)乳期。 make a profit on 在…上頭賺錢。 make one's profit of 利用,使對自己有利。 reap profits at the expense of others 損人利己。 small profits and quick returns 薄利多銷。 to one's profit =with profit 有益。 vt. 有利于,有益于。 What will it profit me 對我有什么好處呢? vi. 得益;獲利,賺錢;利用 (by from of) 有用。 You may profit by the experience of others. 你可以吸取別人的經(jīng)驗(yàn)教訓(xùn)。 I profited by his confusion to make my escape. 我趁他忙亂的時(shí)候逃走了。
The result of the research shows that the profit variance hasn ’ t been decreasing remarkably since 2001 accounting reform and difference is relatively great to the execution result of the new accounting standards in every year . the data of accounting earnings prepared under international financial reporting standards isn ’ t more relevant than that of chinese gaap 本文研究發(fā)現(xiàn)主要有: 2001年會計(jì)改革后,雙重披露差異整體并沒有顯著降低,會計(jì)標(biāo)準(zhǔn)執(zhí)行效果年度間差異較大;國際會計(jì)準(zhǔn)則的信息含量并沒有顯著高于我國會計(jì)準(zhǔn)則,形式上的協(xié)調(diào)并不能提高會計(jì)信息質(zhì)量。