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Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.

第十五条企业所得为外国货币的，在依照税法第十五条规定分季预缴所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额

Article 55 Whoever, in violation of the provisions of the first paragraph or the second paragraph of Article 35 of this Law, conducts test of pollution by motor-driven vehicle or vessel's exhaust fume without authorization of the administrative departments of environmental protection under the people's governments of provinces, autonomous regions and municipalities directly under the Central Government or the authorization of the departments of communications, fishery or other competent authorities exercising supervisory and administrative power according to law, or practices fraud in the test, he/she shall be ordered to stop the illegal act, make rectification within a time limit and may concurrently be imposed upon a fine of not more than 50,000 yuan by the administrative department of environmental protection under the people's government at or above the county level or the departments of communications, fishery exercising the power of supervision and management according to law

第五十五条违反本法第三十五条第一款或者第二款规定，未取得所在地省、自治区、直辖市人民政府环境保护行政主管部门或者交通、渔政等依法行使监督管理权的部门的委托进行机动车船排气污染检测的，或者在检测中弄虚作假的，由县级以上人民政府环境保护行政主管部门或者交通、渔政等依法行使监督管理权的部门责令停止违法行为，限期改正，可以处五万元以下罚款

The article 353rd first section second section as well as article 354th of Chinese new penal code fascicle 1997 emendation fascicule, stipulate separately that crime of taking drugs by Tempting, inciting, cheating the others; crime of taking drugs by forcing the others as well as tolerating other people to take drugs, these three accusation are all around the implement which revolving other people in the objective aspect to take drugs or be injected narcotics. The author calls it crime of taking drugs in this paper for the three kinds crime of luring other people to take drugs or the drug-injection for others.

我国1997年修订后的新刑法典分则第三百五十三条第一款、第二款、第三百五十四条分别规定了引诱教唆、欺骗他人吸毒罪、强迫他人吸毒罪和容留他人吸毒罪，这三个罪名在客观方面都是围绕他人吸食、注射毒品而实施的，笔者在本文中把这三种针对他人吸食、注射毒品的犯罪称之为吸毒型犯罪。

The article has researched deep into its essence by means of the comparative study, and emphatically demonstrated its several kinds of main forms by which it takes place, such as unconclusion , invalidity and rescission of the contract . At the same time the article also analyzes the novation and the dischargement of liability for wrongs in conclusion of contract .

本文运用比较分析的方法，对缔约过失责任的本质特征进行了深层的探析，重点阐述了目前产生缔约过失责任的几种主要形态：合同不成立、无效、被撤销，同时分析了合同变更、解除产生缔约过失责任的情况。

This article analyses the application conditions of freezing method, current research status and the problems in this field. It points that it's necessary to study deep freezing temperature field deeply and discusses the factors which influence the freezing wall such as soil's nature, moisture content, geological conditions, etc. It introduces the theory, process of freezing method, the distribution of temperature field of freezing method and key thermotics parameters influencing freezing temperature field. It simplifies the deep freezing temperature field model. Through ANSYS, this article founds the deep freezing temperature field model, and simulates the field on vary heat conductivities. It analyzes the results of ANSYS simulation, gains the theoretical value of thermometric holes which is needed by back-analysis. Using the simulation temperature and actual value, it gets the equivalent heat conductivity. Then it solves the deep freezing temperature field by the equivalent value, simulates the freezing wall development process and temperature change curve. Against the actual project, the results are favorable.

文中分析了冻结法施工的应用条件，目前对冻结法施工的研究现状和在此领域内存在的问题，指出了对深土冻结温度场进行深入研究分析的必要性；对影响冻结壁形成发展的因素如冻土土性、含水量、地质条件及施工方法等因素进行了论述；对冻结法施工的原理、过程，冻结法温度场的分布情况，影响冻结温度场分布的主要热学参数进行了综述；对深土冻土温度场模型进行了合理的简化，通过ANSYS大型有限元分析软件，建立了深土冻结温度场的模型，对不同导热系数情况下的深土冻结温度场进行了模拟；对ANSYS的模拟结果进行了定性的分析，通过对ANSYS结果的后处理取得了反分析时需要用到的测温孔理论温度值；经过对测温孔模拟温度值和实测温度值的分析，得到了冻结温度场的等效导热系数；使用等效导热系数对深土冻结温度场进行了求解，模拟了冻结壁发展情况和温度场中的温度变化曲线，用所得结果对比工程实际情况，取得了较好的效果。

This article analyses the application conditions of freezing method, current research status and the problems in thisiold. It, points that it" s necessary to study deep freezing temperature field deeply and discusses the factors which influence the freezing wall such as soil" s nature, moisture content, geological conditions, etc. It introduces the theory, process of freezing method, the distribution of temperature field of freezing method and key thermotics parameters influencing freezing temperature field, it simplifies the deep freezing temperature field model. Through ANSYS, this article founds the deep freezing temperature field model, and simulates the field on vary heat conductivities. It analyzes the results of ANSYS simulation, gains the theoretical value of thermometric holes which is needed by back analysis. Using the simulation temperature and actual value, it gets the equivalent heat conductivity. Then it solves the deep freezing temperature field by the equivalent value, simulates the freezing wall development process and temperature change curve. Against the actual project, the results are favorable.

文中分析了冻结法施工的应用条件，目前对冻结法施工的研究现状和在此领域内存在的问题，指出了对深土冻结温度场进行深入研究分析的必要性；对影响冻结壁形成发展的因素如冻土土性、含水量、地质条件及施工方法等因素进行了论述；对冻结法施工的原理、过程，冻结法温度场的分布情况，影响冻结温度场分布的主要热学参数进行了综述；对深土冻土温度场模型进行了合理的简化，通过ANSYS大型有限元分析软件，建立了深土冻结温度场的模型，对不同导热系数情况下的深土冻结温度场进行了模拟；对ANSYS的模拟结果进行了定性的分析，通过对ANSYS结果的后处理取得了反分析时需要用到的测温孔理论温度值；经过对测温孔模拟温度值和实测温度值的分析，得到了冻结温度场的等效导热系数；使用等效导热系数对深土冻结温度场进行了求解，模拟了冻结壁发展情况和温度场中的温度变化曲线，用所得结果对比工程实际情况，取得了较好的效果。

Article 37 The payable income taxes on the incomes obtained by a non-resident enterprise as prescribed in Paragraph 3, Article 3 of the present Law shall be withheld by sources, with the payer acting as the obligatory withholder, who shall withhold the tax amount from each payment or payment due.

第三十七条对非居民企业取得本法第三条第三款规定的所得应缴纳的所得税，实行源泉扣缴，以支付人为扣缴义务人。税款由扣缴义务人在每次支付或者到期应支付时，从支付或者到期应支付的款项中扣缴。

The practicality of using rough set to reduce the date was discussed, in this paper, and the interval-valued continuous attribute discretization by applying self-organizing map neural network clustering was proposed, too. This article proposes a simplified indiscernible matrix's method, which reduces the example's condition attribute and eliminates the redundant information of the date. What's more, it provides the methods used to diagnosis compressor's faults based on the intelligence hybrid system by adopting the MATLAB neural network workbox. At last, the functional modules which make up into intelligence hybrid system for fault diagnosis was introduced, including: data acquisition module, date preprocessor module, date reduction module, neural network module, fault diagnosis module and fault expressing module. Here, the article also gives the flow of work of all the above modules.

论文论述了应用粗集对故障数据进行约简的可行性，并应用自组织映射神经网络的聚类功能，来实现连续属性值的离散化方法；给出了简化的分明矩阵法，并用该方法实现了样本条件属性的约简，消除了样本数据中的冗余信息；采用MATLAB神经网络工具箱建立了压缩机的部分故障类型的智能混合诊断系统；最后介绍了智能混合故障诊断系统的功能模块组成，各功能模块分别为：数据采集模块，数据预处理模块，数据约简模块，神经网络模块，故障诊断模块，故障解释模块；并给出了各功能模块的工作流程。

The action of page headline is self-evident, the rank that searching engine gave caption very great weight in the mechanism, look in me a successful caption should have these a few kinds of features: A, true the clou that mirrorred page article, caption and content write a law abhorrently is wrong apparently, it can let you lose the faith that searchs engine, also can let more caller prediction of a person's luck in a given year drop likewise. On the B, foundation in A, beautiful idea designs a more absorbing caption, a headline that contains window often searchs the webpage before the result to have taller hit in you than the platoon, as this hit rise, your rank also can be alled alone by search engine place takes seriously slowly, this kind of phenomenon once was in the article of President SEO (the imitate of the soft costal region of Baidu and Baidu place ignore is searched) in had mentioned. C, reasonable keyword density, avoid by all means does not pile up again in caption keyword, this kind of method already too pediatric.

页面标题的作用不言而喻，在搜索引擎的排名机制中给予了标题很大的权重，在我看来一个成功的标题应该具有这几种特征：A、真实反映了页面文章的中心思想，标题和内容不一致的写法显然是错误的，它会让你失去搜索引擎的信任，同样也会让更多的访客流失掉。B、在A的基础上，花心思设计一个更加吸引人的标题，一个含有亮点的标题往往比排在你搜索结果前面的网页有更高的点击率，随着这个点击率的提高，你的排名也会慢慢被搜索引擎所重视，这种现象曾经在SEO校长的文章(百度的软肋与百度所漠视的模拟搜索)中提到过。C、合理的关键词密度，切忌在标题中不要再堆积关键词了，这种手段已经太小儿科了。

The order of seniority of available names or nomenclatural acts determined (1) by application of the Principle of Priority as specified in Article 23, or (2), in the case of simultaneously published names or acts, as specified in Article 24, or (3) by a ruling of the Commission using its plenary power.

适用名称或命名举动的年资顺序的决定(1)施用优先权原则，如第23条所载明者，或(2)在同时发表的名称或举动的情况，如第24条所指明者，或(3)由命名法委员会使用其全权予以裁决。

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。