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Article 8As to any sales discounts and allowance arising from any sold goods and of which the revenue from the sale has been recognized by the enterprise, the current revenue incurred by selling goods shall be offset against.

第八条企业已经确认销售商品收入的售出商品发生销售折让的，应当在发生时冲减当期销售商品收入。

However, it is difficult for the quartz substrate to scale-down by photolithography. In this article, we develop another type of piezoelectric material, PbZrxTi(1-x)O3, as a thin film by sol-gel route to replace the quartz crystal as a resonator. The novel hydrothermal annealing with microwave system is proposed to substitute the conventional furnace annealing.

本研究则是用同样具有压电性质的材料锆钛酸铅(PbZrxTi1-xO3)，以溶胶－凝胶法制成压电薄膜，来取代传统的石英晶体；再以微波反应系统进行水热式退火，来取代传统高温制程上的热处理方式，同时根据实验结果，进一步推论水热式退火的反应机制。

At the beginning of the article some musical masterpieces, such as 「Scheherazade」by Nicolas Andreievitch Rimsky-Korsakov, and 「The Moldau」by Bedrich Smetana, are introduced to show the similarity between language and music.

首先本文引用音大师作品如俄国作曲家高沙可夫的交响诗「史海莎」、捷克国民派作曲家史麦塔纳「我的祖国」系之二－「摩尔道河」等曲明语言和音的相似性。

Article 14 A resident of Hong Kong or Macao who is admitted to practice law in the Mainland may engage in Mainland non-litigation legal affairs by acting as a legal advisor, agent, consultant or scrivener, or may engage in Hong Kong or Macao-related marriage and inheritance cases by acting as an agent, and shall enjoy the rights of a Mainland lawyer, and perform the statutory obligations of a lawyer.

第十四条获准在内地执业的香港、澳门居民，可以采取担任法律顾问、代理、咨询、代书等方式从事内地非诉讼法律事务，也可以采取担任诉讼代理人的方式从事涉港、澳婚姻、继承的诉讼法律事务，享有内地律师的执业权利，履行法定的律师义务。

XI. Article 14 shall be amended as follows:"A resident of Hong Kong or Macao who is admitted to practice law in the Mainland may engage in Mainland non-litigation legal affairs by acting as a legal advisor, agent, consultant or scrivener, or may engage in Hong Kong or Macao-related marriage and inheritance cases by acting as an agent, and shall enjoy the rights of a Mainland lawyer, and perform the statutory obligations of a lawyer."

十一、将第十四条修改为：获准在内地执业的香港、澳门居民，可以采取担任法律顾问、代理、咨询、代书等方式从事内地非诉讼法律事务，也可以采取担任诉讼代理人的方式从事涉港、澳婚姻、继承的诉讼法律事务，享有内地律师的执业权利，履行法定的律师义务。

In the article, stepper motor controlled by CAN bus is studied; controller of single stepper motor is designed; the motion of step servo-system controlled by CAN bus is researched.

重点研究了通过CAN总线控制的步进电机，设计了模块化步进电机控制器，研究了CAN总线控制步进伺服系统的运动。

This article is a summary of an original report by the Rights and Resources Initiative, co-authored by Liz Alden Wily, David Rhodes, Madhu Sarin, Mina Setra and Phil Shearman.

本文是权利与资源行动报告的摘要，原报告作者为莉斯。奥尔登。威利、戴维。罗兹、马都。萨林、米娜。塞特拉和菲尔。

Article 1 The vessels operated by overseas international shipping companies shall not be affiliated to any Chinese port, and may not, if issuing bills of lading or relevant transportation documents inside the territory of China, undertaking cargos, charging freights or engaging in international transportation by liner with containers to and from Chinese ports, engage in the international transportation of cargos to and from Chinese ports until having obtained the qualification for non-vessel shipping business in accordance with Articles 7 and 8 of the Marine Transportation Regulation.

第一条 境外国际船舶运输公司所经营的船舶不挂靠中国港口，但在中国境内签发提单或者相关运输单证，承揽货物、收取运费、从事进出中国港口国际集装箱班轮运输的，应当按照海运条例第7、8条的规定，取得无船承运业务资格后，方可从事进出中国港口的国际货物运输。

The conclusion of this thesis is that it is necessary to establish the legal position of standby L/C and extend the applicable scope of standby L/C;China shall sign the United Nations Convention on Independent Guarantees and Stand-By Letters of Credit as soon as possible and take Article 19 as the basis for the determination of fraud; As for the measures taken by the court, we shall issue an injunction for payment instead of order of freeze.

最后得出的结论是：应以法律形式明确备用信用证的法律地位并放宽备用信用证的适用范围；在欺诈的认定上，我国应尽快加入《联合国独立保证与备用信用证公约》，以其第十九条作为我国法院认定欺诈的依据；对于法院的救济措施，我国应执行《最高人民法院关于审理信用证纠纷案件若干问题的规定》中的有关条款，以止付令取代以前的冻结令。

This article holds that law is externalization of wills by human being, actually only the wills of ruling class but others-law has never been the externalization of ruled classes. Meanwhile, these wills are just the common wills which come into whole state wills, not those by minority members or some members in ruling classes, and yet not the result of simple accumulation of wills minded in each member of ruling class.

认为法是人的意志的反映，并且只能是统治阶级意志的反映，法从来不反映被统治阶级的意志；同时，法所反映的统治阶级的意志只能是上升为国家意志的统治阶级的整体意志或共同意志，而不是统治阶级中少数人或某个人的意志，也不是统治阶级每个成员意志的简单相加。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。