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》
2
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。
3
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.