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乌达 《赤峰学院学报(自然科学版)》2010,26(4):51-54
会计准则国际趋同已成为大势所趋,美国在此过程中更加注重国际会计准则的高质量,即满足可比性、透明度、充分性等重要特征．这就表明美国在迫于各方压力不得不开展会计准则国际趋同工作的同时,也不愿放弃原本已较为完善的公认会计原则,并试图以高质量作为条件使IFRS与美国GAAP趋同．在此背景下,加强中美会计对话,促使美国认同中国的会计准则,无疑具有重要的现实和长远意义． 相似文献
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After entering 21st century, our country has started an incomparable huge English teaching revolution. English has been taught in more and more universities, colleges, high schools, and even primary sc... 相似文献
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在德意志民主共和国冬天暖和的时间很短,尤其是共和国北方。许多湖泊和水渠被冰覆盖,此时无数冰下垂钓爱好者云集到冰面来。众所周知,供钓浮鱼使用的人造诱饵在冰下钓鲈鱼、斜齿鳊和鳊鱼是非常有效的。为此稚虫体型应小而纤细。把它捆缚在小鱼钩上;采用直径为0.10—0.12 相似文献
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如何改进和更新大学英语教学方法培养学生实际应用能力和交际能力是一个迫切需要解决的问题。为解决这一问题本文分析大学英语视听说课的特点和现状,结合作者的教学实践,提出了交际教学法在大学英语视听说课中的应用,从而激发学生的兴趣,提高大学英语教学水平。本文简述了交际教学法的理论基础与特点,探索了它在大学英语视听说课的具体应用,最后提出了存在的问题。 相似文献
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古希腊历史学家修昔底德说过:"人类福祉从不久停一方。"世界历史发展的旧有走势在1500年前后发生逆转。"在1500年前,是世界冲击欧洲,而1500年以后,是欧洲冲击世界。" 相似文献
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After entering 21 st century,our country has started an incomparable huge English teaching revolution. English has been taught in more and more universities,colleges,high schools,and even primary schools since the early 1990 s. After the decision,which made by China` s Ministry of Education,of offering English courses from Grade 3 in primary schools nationwide in China from county-level in the fall of 2001 was carried out step by step,the starting age of foreign language learning for children have been discussed in China. Many experts and scholars in foreign language teaching and research fields paid close attention to it and held different opinions about offering English courses in primary schools. This study aims to do some research in theory to query the feasibility of offering English courses to the primary school students in China. The mainly underlying theoretical framework in this thesis is the critical period hypothesis discussed by Rod Ellis in Understanding Second Language Acquisition. By referring to his argument about age,the thesis seeks other two theories to support the idea that it is inappropriate to offer English courses in primary schools. 相似文献
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