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This paper use the normative analysis to analyses the investment property, debt restructuring, exchange of non-monetary assets, financial instrument and non-same control business combinations, which have mainly quoted the fair value measurements in the new accounting standards. Concerned about the fair value of the property listed on the application of China's impact on corporate profits. From the process of the practical application of the fair value ,analyses the mian factors which lead the fair value to become a profitable enterprise instrument manipulation again, and propose the relevant solutions.

本文主要采用规范分析法，对新会计准则中投资性房地产、债务重组、非货币性资产交换、金融工具和非同一控制下的企业合并这几个重点引用公允价值计量属性的会计准则进行分析探讨，关注公允价值计量属性的应用对我国上市公司利润产生的影响，从公允价值实际应用过程中分析导致其可能再次成为企业操纵利润的主要因素，并提出相关的解决对策。

Shanghai Kaidun Development Co., Ltd. began in 1992, specialized in building materials exports, such as plywood, MDF, particle board, cork flooring, cork vol. Zhenzhu Mian mats, and so on.

上海凯敦实业发展有限公司始于1992年，专业从事建材产品的出口，如胶合板，MDF，刨花板，软木地板，软木卷，珍珠棉地垫等。

Mian Su, face art works at the very eye-catching Nombo, called "flower-decked" a large-scale surface Arts bread a full account of 2 square meters of space, steamed buns piled out of three layers, astronauts, athletes, and every other character modeling , peacocks, cows, sheep and other animals, all kinds of shapes, pine, willow, flowers and other plants the number of thousands of shapes ... buns, steamed bread weighing nearly 500 pounds, enough to grab the camera.

面塑、面艺作品在农博会上十分抢眼，称作&繁花似锦&的大型面艺馒头足足占据了2平方米空间，馒头堆出了三个层次，宇航员、运动员等各色人物造型，孔雀、牛、羊等各类动物造型，松、柳、花卉等各种植物造型…馒头数量上千个，馒头重量接近500斤，抢足了镜头。

Mian Su, face art works at the very eye-catching Nombo, called"flower-decked" a large-scale surface Arts bread a full account of2 square meters of space, steamed buns piled out of three layers,astronauts, athletes, and every other character modeling ,peacocks, cows, sheep and other animals, all kinds of shapes, pine,willow, flowers and other plants the number of thousands of shapes... buns, steamed bread weighing nearly 500 pounds, enough to grabthe camera.

面塑、面艺作品在农博会上十分抢眼，称作&繁花似锦&的大型面艺馒头足足占据了2平方米空间，馒头堆出了三个层次，宇航员、运动员等各色人物造型，孔雀、牛、羊等各类动物造型，松、柳、花卉等各种植物造型…馒头数量上千个，馒头重量接近500斤，抢足了镜头。

Key products include: Tuozhi Mian volumes, dental Mianjuan, gauze folder Mianjuan, non-woven Mianjuan folder, lined Mianjuan bandages, cotton-fold, Hua Zhuangmian film, the vampire pad, eye pads, cotton, sliver, and so on .

主要产品包括：脱脂棉卷、牙科棉卷、纱布夹棉卷、无纺布夹棉卷、绷带内衬棉卷、折叠棉片、化妆棉片、吸血垫、眼垫、棉球、棉条等。

The second approach ingredients: flour ingredients: scallions tender meat a little rapejiang suan heart a little practice: 1, warm water and soft PowerPhone and more and after a good 5-7 minutes Add basin line 2, scallions fine cut of meat Stand-slice 3, the line mian zhang sharing with good flour into a pie, a knife slip into a three-finger width of article 4, under the boiling water into the surface film will stretchjiang suan in 6,7 minutesru guo be mature plus nine patches salt, Add Rape Heart 7, points to the vinegarqi guo 8, surface-chip Add shallot sauce

第二种做法主料：面粉配料：香葱嫩油菜心姜蒜少许肉片少许做法：1、温水和面面和的软些和好后放入面盆行5－7分钟 2、香葱切细肉切片备用 3、将行好的面粉用擀面杖摊成饼状，用刀滑成三指宽的条 4、滚水下入姜蒜将面片抻入锅中 6、7分钟后待面片九成熟加盐，放入油菜心 7、点入香醋起锅 8、面片上放入香葱调味

But, the """""""" language feels """""""",a concept which was first put forward by Xia Mian Zun in 1928, and always did not cause the large teacher thoughtful of, people did not start noticing lay equal stress onning seeing what language feel educating until 1980's on behalfs, hence, study the language feels to at that time become the custom, educator of a lot of languages to is in droves with language worker definition,, kind, meaning...

但是，&语感&这一概念自从1928年夏沔尊先生提出后，一直没有引起广大教师的重视，直到本世纪八十年代，人们才开始注意并重视语感的培养，于是，研究语感一时形成风气，很多语文教育家和语文工

Group portrait of Noblewomen is a classic representation of china's ancient people,and in particular, the noble women of the Tang Dynasty, Yang Mian has changed the original ancient noble women into today's fashionable ladies in his painting, while remaining true to the traditional structure and colors of the classical painting.

簪花仕女图》是以描绘唐代贵族妇女为主的中国古代人物画的经典作品，而杨冕除了保留画面构图和大的颜色基调以外，将古代贵族妇女换成了出现在今天的大街小巷中的时髦女性。

Tang Mian flesh is meat, add flour in the amount of salt and pepper noodles, hot oil, oil temperature should be moderate, not too high and will prevent the hot flour paste, and the second step is to face a good hot rolled up into a good In the face of the quarter, rolling up flange, a circular made into a special sub-branded over the roast, no smell of fuel used for charcoal, grilled over time continue to Cayou warming, can be cooked.

肉瓤是烫面，在面粉中加入适量的花椒面和食盐，用油烫制，油温要适中，不可过高，防止将面粉烫糊，第二步是将烫好的面裹进醒好的面季中，翻边推擀，做成圆形，放入特制的烙子上翻烤，燃料用无异味的木炭为好，翻烤时不断擦油增温，熟透即可。

Main Stock: cashmere, silk, linen cotton, cotton, cotton yarn, Siguang Mian, sunny, cotton yarn of Health, imitation cashmere, Waterloo line, song-and-day Rousha, wood and other specifications Dyer blank.

主要毛料：山羊绒，绢丝，亚麻棉，麻棉，棉纱，丝光棉，晴棉，生纱，仿羊绒，滑线，曲珠，天柔纱，木代尔等各种规格毛料。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。