On the Translation of Natural Imagery in Classical Chinese Poetry

诗歌是中国文学中重要的文学形式之一，是中国语言文化的精华。丰富的文化意象作为中国古典诗歌的一大特色，常被称作是中国诗歌的灵魂。笔者注意到在众多的诗歌文化意象中，从大自然取材的各种意象由于其存在广泛，内涵丰富并常与古代人们的性情、经历等息息相关，往往受到文人的青睐。因此，人与自然的关系是中国古诗中一个重要的主题。古代文人们常寓情于景或借景抒怀，赋予山、河、雨、雪、日、月、星辰、花、树、鸟、兽等这些具体的名词以灵性和内涵。久而久之，这些自然意象变成了固定的概念被人们接受，具有了各自的文化内涵并被应用于文学作品当中，成为一种特殊的文学艺术元素。而自然意象作为诗歌意象重要的一部分，成为能否成功译出古诗...As one of the most highly regarded literary genres in China, Poetry is always compared to the gem of Chinese language and culture. One of the prominent features of classical Chinese poetry is its abundant cultural imagery, which is always viewed as the soul of Chinese poetry. Among all kinds of cultural images, the author finds that images drawn from natural environment is often used by ancient Ch...学位：文学硕士院系专业：外文学院英语语言文学系_英语语言文学学号：1202007115262

The Reclassification and Composition of Deferred Tax Items

芦笛(陕西师范大学国际商学院) 。【中文摘要】本文以2010--2013年上海市上市公司为样本，且以会计信息质量特征的相关性为切入点，借用价值相关理论对递延所得税资产（DTA）和递延所得税负债（DTL）建立重分类标准并分析其具体项目的构成，同时重点针对第二类递延所得税资产（负债）（DTA Ⅱ /DTL Ⅱ）的价值相关性进行分析与估算。研究发现，公司更偏向于确认价值不相关的DTA Ⅱ/DTL Ⅱ；此外，通过对DTL进行建模推导，结果表明DTL的最大组成部分是与折旧有关但价值不相关的DTL Ⅱ 。DTL Ⅱ的转回是由应税收益或费用在会计上的确认所触发的，并没有带来任何现金流的变化，所以DTL Ⅱ并不是一项真正的负债，应将之理解为“未实现的应税收益”。 【Abstract】 Using value relevance theory ， this paper proposes that the components of the deferred tax assets （ DTA ） and deferred tax liabilities （ DTL ） should be reclassified into two categories. Because there is an asymmetric association between deferred tax assets/liabilities and their future tax payments ，only certain components of the DTA have value relevance，whereas asset impairments and similar components of the DTA have no value relevance.This paper tests the hypothesis using a sample of the listed companies registered in Shanghai from 2010-2013. In addition，this paper questions the value relevance of the DTL because it does not affect cash flows even if the Chinese Accounting Standards （ CAS ） allow for intertemporal tax allocations. Opponents of intertemporal tax allocations often argue that most components of the DTL in a growth firm will never reverse or will reverse only in the distant future，thereby reducing their present values to zero or very close to zero. In addition，our results show that the depreciation-related components of the DTL are due to the recognitions of DTL reversals resulted from taxable incomes or due to the recognitions of costs and thus have no value relevance. These DTL components should be recognized as unrealized tax gains.本文得到国家自然科学基金青年项目“会计师事务所异质性对财务重述的影响研究——基于媒介环境的调节效应分析”（71502138）、国家社会科学基金青年项目“供需均衡视角下的中国潜在经济增长率测算及增长要素分析”（16CJL011）、陕西省软科学项目“陕西省国有企业税收 — 会计差异影响因素及其经济后果研究”（2016KRM008）的资助