BTD

It has been proved that permanent BTD cannot provide evidence about manipulating accruals may trigger decline in the quality of earnings.

研究表明永久性差异并不能显示出与操纵应计项目而导致的盈余质量下降的相关信息。

For example, management can do earning management through planning transaction making permanent BTD. Management also can make transactions to change operating cash flow, and influence the accounting income and taxable income at the same time.

比如管理层可通过改变交易时间、创造交易等规划或采取交易的行为产生永久性差异或改变经营活动现金流量来进行真实盈余管理，这种盈余管理行为将同时影响会计所得和应税所得。

Conclusion: BTD is of great benefit to the treatment for pulmonary fibrosis.

结论：补气通肺汤可抑制肺纤维化。

[ Conclusion] Oral administration of BTD with HSS can cause endometrial atrophy and improve humoral immunity in model rats.

【结论】补肾调经汤内服加活血散结栓塞肛可使内异症模型大鼠的子宫内膜萎缩，改善其体液免疫功能。

Results Abdominal pain, digestive tract hemorrhage and duodenal obstruction were the common clinical manifestations of BTD.

结果BTD临床上多表现为腹痛、上消化道出血和高位肠梗阻。