稀释作用 meaning in English
diluting effect
dilution effect
Examples
- The dilution of the textile wastes by domestic sewage weakens the concentration of the former .
由于生活污水的稀释作用，降低了纺织废水的浓度。 - Cracked fuel dilution
裂化燃料稀释作用 - Researchers suggested the blood - thinning and cholesterol - lowering properties of ethanol in alcohol may ward off dementia , which is often caused by a blood vessel problem
研究人员提出，酒中乙醇的血液稀释作用和降低胆固醇特性可能有预防痴呆的功效，因为痴呆通常是由血管问题造成的。 - In the period from maximum tillering stage to full panicle stage , plant takes up large amount of k which occupied 1 / 3 - 1 / 2 of total k uptake during whole growth period , but plant k content decreased to about 2 . 5 % with the rapid increase of plant dry weight , in other words , dilute effect caused plant k content decrease
在最大分蘖期到齐穗期，植株吸收大量钾，占整个生育期吸收全部钾的1 / 3 ~ 1 / 2 ，但随着植株干物质迅速增加，植株含钾量下降到2 . 5 % ，换言之，稀释作用造成植株含钾量降低。 - Then contra posing the fact of chinese economic , the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china , referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption . finally give two examples to ensure the theory mentioned . the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems , including if the stock options must be recognized as compensation cost ; if any , how to measure their value ; and if the elements of stock option changed , it is necessary to adjust the changes , or re - recognition , etc . finally , the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee
本文认为，在设计股票期权会计处理方法时，应当首先明确并解决以下四个核心问题，即( 1 )是否应当将股票期权确认为一项薪酬费用； ( 2 )如果应当确认为一项薪酬费用，在行权前股票期权价值发生变化，是否应当对股票期权的账面价值和薪酬费用进行调整； ( 3 )如何衡量股票期权本身的价值和薪酬费用，如何确定薪酬费用的分摊年限，及在各年度如何合理分摊； ( 4 )如何核算每股收益以反映股票期权实施对每股收益的稀释作用，如何对股票期权计划下的所得税进行会计处理等。