英语语法分析

During the third month of pregnancy the sex of the child becomes determinable.

孩子的性别在妊娠期第三个月便可查明。

《牛津词典》

Not only is "efficiency" a myth, then, but so too is any concept of social or additive cost, or even an objectively determinable cost for each individual.

那么，不仅“效率”是一个误区，任何社会成本、加总成本，甚至连客观测定个人成本的概念也不例外。

The revenue should be recognized and reported in the income statement when the timing of revenue is reasonably determinable and the earnings process is completed.

当收入的时机能够合理地确定，盈利过程已经完成时，收入就应在收益表中加以确认和报告。