Second, the civil liability of CPA should regard as tort liability in order to protect investors.
其次，为了保护投资者，注册会计师的民事责任的性质应确定为侵权责任。
With the method of dilutedsolution, the osmolality of CPA of different concentration is measured.
通过稀释的方法测定了不同浓度的联合玻璃化保护剂的渗透压值。
Because securities litigation often involves in catastrophic damages, in fear of overloading auditors and envoking moral harzard problem, it is necessary to reasonably limit CPA`s liability and establish the machenism of risk diversification.
由於证券诉讼涉及金额往往过於庞大，无论就会计师责任负担过重或是投资人道德危机等角度来看，均有考量适度限制会计师责任并促使其建立风险分散机制之必要。
For the CPA, negligence is failure to perform a duty in accordance with applicable standards.
疏忽，也被称为亏损为普通或简单的过失，是vio的法律适时行使一定程度的护理，一个普通的谨慎的人会运动在相似的情况下，对注册会计师、疏忽是未能履行职责，按照国家有关标准的要求。
Finally, I will need an area where I can add surveys and other CPA others so that people can earn extra votes and extra money for the bank/jackpot.
最后，我需要一个地方我可以补充调查和其他会计师事务所等，使人们能赚取的/银行额外的奖金和额外的钱票。
In consideration of the application of ship domain in the intelligent decision-making system, it has been found that, after comprehensive research, the concept of ship domain in collision avoidance should reflect the concept of a distance, not the distribution of points of DCPA around the ship itself.
对于船舶领域在避碰智能决策系统中的具体应用问题，本文在具体研究中发现，船舶领域的概念在避碰中反映的应该是不同方向上距离的概念，并不是CPA点在船舶周围的分布。
The rate of pleural effusion to diagnose is 88.9% under thoracoscopy:tuberculous pleurisy displays mainly pleura hairy nubble and diffuse white millet nubs and pleural thickeningthe trabe-form conglutination can been found; and metastatic tumor of pleura shows gray tuberculum impar and inequality of size nodosities with diffused pleural congestive and edema in the CPA and disphragmatic muscle.
结核性胸膜炎主要表现为胸膜多发结节，部分病灶出现弥漫性白色粟粒样结节和胸膜增厚，可见条索状粘连；而转移性胸膜肿瘤主要表现在肋膈角、横膈处的灰白色单结节和大小不等的多结节；非特性慢性炎症性胸膜炎主要为胸膜充血水肿，胸膜增厚纤维增生或粘连，少见有单个或多个结节增生。
The rate of pleural effusion to diagnose is 88.9% under thoracoscopy:tuberculous pleurisy displays mainly pleura hairy nubble and diffuse white millet nubs and pleural thickening, the trabe-form conglutination can been found; and metastatic tumor of pleura shows gray tuberculum impar and inequality of size nodosities with diffused pleural congestive and edema in the CPA and disphragmatic muscle.
结核性胸膜炎主要表现为胸膜多发结节，部分病灶出现弥漫性白色粟粒样结节和胸膜增厚，可见条索状粘连；而转移性胸膜肿瘤主要表现在肋膈角、横膈处的灰白色单结节和大小不等的多结节；非特性慢性炎症性胸膜炎主要为胸膜充血水肿，胸膜增厚纤维增生或粘连，少见有单个或多个结节增生。
The pre-pulse duration and contrast are very important in the ultra-high power CPA laser system.
在超强激光系统中，对比度和本底宽度是压缩光脉冲极为重要的指标。
Part two researches the criterion of liability of the CPA`s tort.
第二部分对注册会计师侵权责任的归责原则作了探讨。
D The investment company's approval certificate, business license and its capital verification report issued by Chinese CPA
投资性公司的批准证书、营业执照和中国注册会计师出具的验资报告
If the CPA suffers losses because of the above mentioned, this company and the management level agree to be jointly liable for damages.
如因前述事項致會計師有所損害時，本公司及管理階層同意與會計師之損害負連帶賠償責任。
CANDIDATE MUST HAVE ACCOUNTING LICENSE, FAMILIAR WITH THE LATEST ACCOUNTING STANDARDS, WITH CPA LICENSE IN AN ADVANTAGE.
必须有会计证，熟悉最新的会计准则，具有会计师资格证优先。
Sucrose had a significant influence on auxin-induced callus formation. With the sucrose concentration increasing from 3％ to 6％ in the medium, MCPA, 4-CPA and 2, 4, 5-T induced callus more easily than 2, 4-D and Dicamba, while NAA, IBA and Picloram hardly induced callus.
培养基中蔗糖的浓度对生长素诱导愈伤组织的作用有显著的影响，当把MS培养基的蔗糖浓度由3％提高到6％时，MCPA、4-CPA、2，4，5-T均比2，4-D或Dicamba更有效地诱导愈伤组织，而NAA、IBA与Picloram几乎不能诱导愈伤组织。
Multiariate analyses demonstrated that for all patients, primary tumor, status of nodal inolement, residual tumor, leel of dissection and CPA were significant ariables for the prognosis: in OPRT groups, primary tumor, nodal inolement, GEM and CPA were significant ariables.
在OPRT阳性组，原发肿瘤大小、淋巴结转移个数、应用GEM 和 CPA化疗是重要变量；在OPRT阴性组，淋巴结转移个数是唯一的重要变量。
Results Of the 100 cases, 51 were acoustic neuroma, 18 were meningioma, 3 were trigeminal neuroma, 15 were epidermoid cyst, 4 were arachnoid cyst, 4 were hemagioblastoma, 2 were ependymocytoma, 3 were cerebellar astrocytoma.
结果：100例CPA区肿瘤其中听神经瘤51例，脑膜瘤18例，三叉神经瘤3例，胆脂瘤15例，蛛网膜囊肿4例，血管母细胞瘤4例，室管膜瘤2例，小脑星形细胞瘤3例，年龄2岁～89岁，平均年龄48.8岁。
Law professionals: we established strategic cooperation with Donggaodi Law Firm who not only assists Xinyan in CPA liability insurance, designer liability insurance, and employee`s welfare law consulting, but also provide related consulting on construction all risks insurance, the third party`s liability insurance, and go to the court on behalf of the insurance applicant, on which they have accumulated 3 years related experience.
法律专业人士：公司与东高地律师事务所建立战略合作关系，为投保人提供更专业的法律服务，该律师事务所不仅协助信言参与会计师责任险、设计师责任险、员工福利的法律咨询，还为工程项目建筑工程一切险第三者责任险提供相关咨询，并代表投保人出庭处理纠纷，在此方面积累了近3年的相关经验。
I have a driver's license, and I am a CPA.
我有驾驶执照。我是注册会计师。
B: I have a driver's license, and I am a CPA.
我有驾驶执照，我是注册会计师。
I now work as a CPA in Philippines.
我是一个菲律宾的注册会计师。