句子摘要英文翻译

Abstract: This paper is mainly directed against the idea of micro-novel method of two-part study of the micro-novel idea of the establishment and performance: from micro-novel idea of the subtle and profound, the novel characteristics of the micro-novel idea is novel and unique, and therefore can be selected in the daily lives of people, things, as well as the history of the classic story of the legendary stories of people who do these two studies in terms of the establishment of micro-novel methods of conception, and conception of the ultimate goal is to show some specific theme, so the final is to explore the performance of micro-novel methods of conception, that is, the performance of direct and indirect performance in two ways, in which the performance of the method of indirect cited three categories: implied; and contrast pun. Demonstration of the way through, for example, micro-fiction of the previous conception of art studies complement and extend further, for the future study of micro-fiction has laid a solid foundation. Key words: micro-fiction; conception; characteristics; established; performance Thanks

摘 要：本文主要是针对微型小说的立意方法进行的探讨，分两个部分研究了微型小说立意的确立和表现的方法：由微型小说立意的含蓄、深远、新奇的特点决定了微型小说的立意是新颖独特的，因此可以选取日常生活中的人、事以及经典的历史故事、小说传奇中的人、事这两个角度来研究微型小说立意的确立方法，而立意的最终目的是为了表现某种特定的主题，因此最后探讨的是微型小说立意的表现方法，即直接表现和间接表现两种方式，其中间接表现的方法列举了三种：暗示；双关和对比。通过举例论证的方式，对先前微型小说的立意艺术的研究进行了进一步的补充和扩展，为今后对微型小说的研究奠定了夯实的基础。 关键词：微型小说；立意；特点；确立；表现 Abstract: The main body of a book be investigation and discussion that method carries out specifically for the mini-story approach mainly , be allotted two parts having studied mini-story approach establishing and the method showing: The approach having decided mini-story's from mini-story approach implicit , the far-reaching , novel characteristic is that the originality is unique , person , thing and person in classical history story , novel short stories of the Tang and Song dynasties in being able to choose a daily life therefore, is engaged in the method coming to study mini-story approach establishing this two angles , ultimate approach purpose is kind of specially appointed subject but for showing some , discussing therefore finally is mini-story approach behaviour method , is that the direct behaviour sum is indirect show two kinds way, Among them indirect behaviour method has listed three kinds: Drop a hint of; Word or phrase with double meaning and contrast. Way expounding and proving by giving an example, the art go into has carried out complement and expansion going a step further on novel previously in miniature approach, basis having establish densification for the days to come to the mini-story go into. Keywords: Mini-story; Approach; Characteristic; Establish; Show 这样就可以了。

Objective To of the 2013 annual report of listed companies analysis to identify the factors listed company's annual audit opinion type. Object Shenzhen and Shanghai and Shenzhen listed companies a total of 2458 annual report of 2013. Methods audit opinion type assignment as the dependent variable, the size of the company's assets, asset-liability ratio, return on equity, earnings per share, operating margin, return on assets, whether ST company, firm size, audit fee rate, annual disclosure and the 2012 annual report the number of days required for the type of audit opinion 11 index assignment is as independent variables, multiple linear regression analysis to identify the type of audit opinion has significant factor. Results of linear regression showed that the impact of China's Listed Companies' Annual 2013 audit opinions factors include: return on equity, earnings per share, operating margin, whether ST companies, audit fee rate, annual disclosure time, the type of audit opinion on the annual report 2012 . This article does not find the size of the company's assets, debt ratio, return on assets, firm size and audit opinion relevance. Conclusion of the audited company's financial position had significant impact on the type of audit opinion; Recommendation market management agencies should further standardize ST companies and the previous period was a non-standard views of the company's conduct; government departments should strengthen supervision and improve the timeliness of annual report disclosures, and further regulate our audit fees, improve the existing audit payment, strengthen quality control accounting firm to ensure the independence of the audit. Keywords: Annual Report; type of audit opinion; regression analysis