It should be looked on as the deferred income or deferred expense of the united enterprises in the offset journalizes.

However, this problem can be solved by using deferred income and deferred expense.

通过待转收入和待转支出两个过渡性科目的会计处理，可以较好地解决账务衔接的问题。

Employee stock options can provide you with a substantial source of deferred income an

员工股票选择权可以向你提供相当的收入来源，并准许延期玉

Also, take full account of implementation of regulatory policy changes in the deferred income tax.

同时，在监管政策实施中全面考虑递延所得税变动的情况。

Based on the findings, a strategic "non spring grazing" ( deferred spring grazing) system was proposed and some other measures to alleviate the acute feed shortage in winter spring season were recommended.

基于本研究结果，提出了春季休牧（或称之为延迟放牧）的生产方式。同时，推荐了一些可缓解冬春季节严重饲草料不足的措施。

Effects of deferred spring grazing on sheep performance and forage yield of steppe

春季休牧对绵羊和草地生产性能的影响

He could see faint lines in her face.

他可以看见她脸上的细纹。

He leaped forward and caught the ball.

他向前一纵,就把球接住了.

In this extremity his instinct led him to Gudrun.

在这种极端情况下,本能将他驱向古娟.

Let's make still greater efforts.

大家再努一把劲.

She's a right old witch!

她是个不折不扣的老妖婆!

Though many difficulties lay in the way , Jenny came through.

虽然困难重重, 横阻于前,珍尼还是成功了.

This partly opens the choke so that an overich mixture is prevented.

这种阻风门的部分开启可以防止混合气过浓.

The ship has been stuck here for three days by bad weather.

由于天气恶劣船在此被阻已有三天.

I would have been here sooner , but the rain kept me back.

我被雨所阻, 否则早已经到了.

The pavilion on the hilltop was a well-known landmark.

山顶上的亭子是个著名的陆标.

The ship came safe to land.

这船平安抵陆.

But it's because of your job you were able to pay the doctor today.

但也因为你的工作你今天早上才有本事还诊金给医生啊.

When I was practising, I never thought of my fees as my own.

我开业的时候, 从没把挣来的诊费当作我自己的钱.

Your teacher will take your recent illness into consideration when judging your examination results.

老师评考分时肯定会考虑你最近生病的情况的.

Let others judge who is right and who is wrong.

谁是谁非,让大家来评个理.