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aGrahametal（2005）对美国 401 名高管人员进行调查后发现有充足证据显示管理层有操控真实商业活动的动机去管理报告盈余，被调查的高管中有80%都承认会降低研发支出与广告支出等可操控费用来实现某些特定盈余目标，其中一半高管会延期新项目的实施来实现盈余目标，即使这种延期行为可能降低公司价值。与Grahametal（2005）的研究发现一致，较早的研究也发现了大量真实盈余管理的经验证据，例如通过不同形式的经营活动、投资、融资交易来管理盈余。真实活动操控的盈余管理方式主要有两种类型：第一，经营与投资活动，包括：降低可操控费用（如 R&D研发支出、SGA销售、一般支出、管理费用等）；生产、投资、销售活动；长期资产销售；多种投资交易 [translate]
a═════════════════════════════════════════════════════════ Operating manual ═══ [translate]
acontrol systems. J Manuf Syst 19(4):267–280 [translate]
a锻炼能增强体 The exercise can strengthen the physique [translate]
a周公东征以后，西周王朝出现了空前统一安定的局面，gezhongl [translate]
aA growing number of Chinese Internet users have found the joy of online shopping. 中国互联网用户的增加发现了网上购物喜悦。 [translate]
a选择配置 Choice disposition [translate]
ahowmanypersonsarethere howmanypersonsarethere [translate]
adifferen from differen从 [translate]
aDo not distill unless the sample complies with the test for peroxides. Do not distill unless the sample complies with the test for peroxides. [translate]
aGood International Hotel 好国际饭店 [translate]
a本文研制了一种耐温耐矿化度聚合物树脂 This article developed one kind of heat resistance to bear the hardness index polymer resin [translate]
adue to 由于 [translate]
a心狂飙 甜蜜正在持续燃烧 [translate]
aUse Plug - Ins 使用插入 [translate]
a为人谦虚好学，踏实勤奋，深知付出才有收获，每一次经历都是自我完善的过程。 The manner is diligent modestly, steadfast diligent, fully realized pays only then has the harvest, each experience all is the self-perfection process. [translate]
a真的不在线吗,还是我想多了 Really not online, I wanted [translate]
akleuterkutje kindergarten ptsc hussyfan kingpass yamad_(Pthc) !!! New 0604 !!! Luvnlilly 3Yo kleuterkutje 幼儿园 ptsc hussyfan kingpass yamad_(Pthc)！!!新 0604！!!Luvnlilly 3Yo [translate]
aPower stick 力量棍子 [translate]
a去桂林度假 Goes to Guilin to take vacation [translate]
a我最喜欢的交通工具是自行车，我它既环保又节能。携带方便，而且还可以健身。 I most like the transportation vehicle is a bicycle, my it both the environmental protection and conserves energy.Carries conveniently, moreover also may fitness. [translate]
a穷则独善其身，达则兼济天下。 Cultivates one's own moral worth poorly, reaches then concurrently aids the world. [translate]
aAction will prove everything 行动将证明一切 [translate]
aA line of words recording memory light-years away. 记录记忆光年的词线。 [translate]
a按价 Ad valorem [translate]
aI M Possible 正在翻译，请等待... [translate]
aThe pursu pursu [translate]
aTo I.eda, he appeared as a swan, to Europa as a bull. 对I.eda，他出现作为天鹅，对欧罗巴作为公牛。 [translate]
abetween the students. 在学生之间。 [translate]
aGrahametal（2005）对美国 401 名高管人员进行调查后发现有充足证据显示管理层有操控真实商业活动的动机去管理报告盈余，被调查的高管中有80%都承认会降低研发支出与广告支出等可操控费用来实现某些特定盈余目标，其中一半高管会延期新项目的实施来实现盈余目标，即使这种延期行为可能降低公司价值。与Grahametal（2005）的研究发现一致，较早的研究也发现了大量真实盈余管理的经验证据，例如通过不同形式的经营活动、投资、融资交易来管理盈余。真实活动操控的盈余管理方式主要有两种类型：第一，经营与投资活动，包括：降低可操控费用（如 R&D研发支出、SGA销售、一般支出、管理费用等）；生产、投资、销售活动；长期资产销售；多种投资交易 [translate]
a═════════════════════════════════════════════════════════ Operating manual ═══ [translate]
acontrol systems. J Manuf Syst 19(4):267–280 [translate]
a锻炼能增强体 The exercise can strengthen the physique [translate]
a周公东征以后，西周王朝出现了空前统一安定的局面，gezhongl [translate]
aA growing number of Chinese Internet users have found the joy of online shopping. 中国互联网用户的增加发现了网上购物喜悦。 [translate]
a选择配置 Choice disposition [translate]
ahowmanypersonsarethere howmanypersonsarethere [translate]
adifferen from differen从 [translate]
aDo not distill unless the sample complies with the test for peroxides. Do not distill unless the sample complies with the test for peroxides. [translate]
aGood International Hotel 好国际饭店 [translate]
a本文研制了一种耐温耐矿化度聚合物树脂 This article developed one kind of heat resistance to bear the hardness index polymer resin [translate]
adue to 由于 [translate]
a心狂飙 甜蜜正在持续燃烧 [translate]
aUse Plug - Ins 使用插入 [translate]
a为人谦虚好学，踏实勤奋，深知付出才有收获，每一次经历都是自我完善的过程。 The manner is diligent modestly, steadfast diligent, fully realized pays only then has the harvest, each experience all is the self-perfection process. [translate]
a真的不在线吗,还是我想多了 Really not online, I wanted [translate]
akleuterkutje kindergarten ptsc hussyfan kingpass yamad_(Pthc) !!! New 0604 !!! Luvnlilly 3Yo kleuterkutje 幼儿园 ptsc hussyfan kingpass yamad_(Pthc)！!!新 0604！!!Luvnlilly 3Yo [translate]
aPower stick 力量棍子 [translate]
a去桂林度假 Goes to Guilin to take vacation [translate]
a我最喜欢的交通工具是自行车，我它既环保又节能。携带方便，而且还可以健身。 I most like the transportation vehicle is a bicycle, my it both the environmental protection and conserves energy.Carries conveniently, moreover also may fitness. [translate]
a穷则独善其身，达则兼济天下。 Cultivates one's own moral worth poorly, reaches then concurrently aids the world. [translate]
aAction will prove everything 行动将证明一切 [translate]
aA line of words recording memory light-years away. 记录记忆光年的词线。 [translate]
a按价 Ad valorem [translate]
aI M Possible 正在翻译，请等待... [translate]
aThe pursu pursu [translate]
aTo I.eda, he appeared as a swan, to Europa as a bull. 对I.eda，他出现作为天鹅，对欧罗巴作为公牛。 [translate]
abetween the students. 在学生之间。 [translate]
