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After the entrance into WTO, the administrative environments in financial affaire of our country will become more complex, and it will be more imperative to be geared to the international practice in accountancy, which, on one hand, brings our accountants good luck, and on the other hand, challenges.

我国加入WTO后，财务管理环境变得更加复杂，与国际会计惯例接轨也愈加迫切，这一方面给我国的会计人员带来了机遇，另一方面也带来了挑战。

The basic approach of protecting people from being hurt or killed in an accident is to improve crashworthiness of vehicles. This paper starts with discussing theories and methods for vehicle passive safety design, which included experiential methods, analytic methods, multi-body dynamics methods, crash test methods and the finite element method. Emphasis will be paid to the basic FEM theories and algorithms of impact problems. Topics discussed include the governing equation, element discretization, hourglass control, time integration, material model, shell element algorithms and contact-impact algorithms. For more reliable simulation results, this paper then conducts study on how to accurately get material model parameters by combining the FEM method with experimental method, and develops relevant material test machine and parameter calculating software. Based on that, basic typical impact simulation and test validation study are conducted. On the basis of the above work, the paper studies the thin-shell structures'crashworthiness, which was affected by the following factors: spot-weld features, shell thickness, cross-section and pre-deformation. As to vehicle parts'crashworthiness, the paper conducts simulation study of designing energy-absorbing steering system and adaptive airbag system. A practical energy-absorbing steering wheel is designed as an example. In further depth research, the paper suggests several inverse quantificational methods for vehicle crashworthiness design based on the ideal crash characteristics. The above theories and methods are applied with good results through several practical vehicles' crashworthiness design and improvement.

文中对汽车碰撞安全性的设计理论和方法进行了归类和总结，其中包括经验法、解析法、多刚体动力学法、试验法以及有限元方法等；重点介绍了碰撞有限元法的基本理论和有关算法，涉及到有限元求解控制方程、单元离散、沙漏模态控制、时间积分、材料模型和应力修正、薄壳单元算法以及接触碰撞界面算法等，探讨了有限元计算中的材料模型参数获取技术，开发了相应的材料试验装置及材料模型参数反求软件，在此基础上进行了基本的碰撞仿真算例和试验对比研究；文中通过应用有限元方法研究了薄壁构件的碰撞吸能特性，指出了设计薄壁吸能构件时需要考虑的几个主要影响因素，即焊点、壁厚、横截面和预变形等；在关于车辆部件的碰撞安全性能设计中进行了吸能转向机构和自适应安全气囊的仿真研究，提出了吸能转向机构和自适应安全气囊的仿真研究方法；文中最后探讨了整车碰撞性能的设计与改进方法，提出了以理想碰撞特性为目标，采用分段加速度或者根据碰撞时间进行设计的反推设计法、部件吸能仿真优化设计法等量化设计方法，并通过综合应用文中所讨论的相关技术进行了整车碰撞性能的设计与改进实例研究，所选定的车型是大众化的普通轿车和碰撞安全性基础较差的微型面包车，研究结果表明，本文所提出的设计与改进方法是适用而有效的，具有重要的工程实用意义和价值。

" At the end of his work we find this protestation perfectly parallel with that of his testament:"All whatsoever I have affirmed on these various and difficult points, not according to my own sentiment, but according to that of the holy Doctor, I submit to the judgment and sentence of the Apostolic See and the Roman Church, my mother, to be henceforth adhered to if she judges that it must be adhered to, to retract if she so wishes, to condemn and anathematize it if she decrees that it should be condemned and anathematized.

"在结束他的工作（第三，第十， Epilogus Omnium公司），我们找到这个断言完全与他的遗嘱："所有的内容我已经肯定这些不同和难点，而不是根据我自己的情绪，但据认为神圣的医生，我提交的判决和刑罚的教廷教廷和罗马教会，我的母亲，要坚持从今以后，如果她的法官，它必须遵守，收回，如果她愿意，谴责和诅咒如果她的法令，它应该受到谴责和anathematized 。

At the end of his work we find this protestation perfectly parallel with that of his testament: All whatsoever I have affirmed on these various and difficult points, not according to my own sentiment, but according to that of the holy Doctor, I submit to the judgment and sentence of the Apostolic See and the Roman Church, my mother, to be henceforth adhered to if she judges that it must be adhered to, to retract if she so wishes, to condemn and anathematize it if she decrees that it should be condemned and anathematized.

"在结束其工作（三，第十， epilogus omnium ），我们觉得这是完全平行的抗议与他的遗嘱："所有的事，我肯定对这些不同和难点，而不是根据我自己的情绪，但据指出，罗马教廷的医生，我向判决和判刑的使徒见和罗马教会，我的母亲，从此坚持，如果她的法官认为，必须坚持，收回，如果她愿意，谴责和anathematize如果她的法令，它应该受到谴责和anathematized 。

Instead+of+declaiming+Schiller+and+Shakespeare+on+stage+we+first+had+to+learn+our+craft+Fencing,+tapdancing,+singing+Throwing+and+catching+imaginary+balls+Recognizing,+with+closed+eyes,+fellow+students+by+their+hands+What+all+that+had+to+do+with+great+art+only+became+apparent+to+us+very+slowly+We+wanted+to+be+on+stage+When+we+were+at+long,+long+last+allowed+to+walk+the+boards,+we+quickly+understood+that+a+dark+stage+could+be+the+loneliest+place+in+the+world

戏剧专业的学生并不是一开始就学习朗诵席勒和莎士比亚的作品，而是先要学习表演。学习的课程包括击剑、踢踏舞、唱歌、抛接想象中的球以及闭着眼睛摸同学的手来辨认他是谁。那些与伟大艺术相关的一些事物，一点一点地呈现在我们的眼前。我们期望着登上舞台进行表演，经历了漫长的学习过程后，我们终于获准登上舞台。然而，我们很快就懂得，世界上最孤单的地方就是那个黑暗的舞台。

Instead+of+declaiming+Schiller+and+Shakespeare+on+stage+we+first+had+to+learn+our+craft+Fencing,+tapdancing,+singing+Throwing+and+catching+imaginary+balls+Recognizing,+with+closed+eyes,+fellow+students+by+their+hands+What+all+that+had+to+do+with+great+art+only+became+apparent+to+us+very+slowly+We+wanted+to+be+on+stage+When+we+were+at+long,+long+last+allowed+to+walk+the+boards,+we+quickly+understood+that+a+dark+stage+could+be+the+loneliest+place+in+the+world

外行人或许很难理解，把台词记住然后再表演出来是一件多么艰难的事情。当然还会出现怯场的情况，然而其他的困难呢？仅仅走台步就是所有事情中最难的一件了，没有一个人能够走得恰到好处。走台步是在表演一个角色，绝非像人们散步那样简单。然而，是什么角色呢？这就是表演的难题了。

Instead+of+declaiming+Schiller+and+Shakespeare+on+stage+we+first+had+to+learn+our++Fencing,+tapdancing,++Throwing+and+catching+imaginary++Recognizing,+with+closed+eyes,+fellow+students+by+their++What+all+that+had+to+do+with+great+art+only+became+apparent+to+us+very++We+wanted+to+be+on++When+we+were+at+long,+long+last+allowed+to+walk+the+boards,+we+quickly+understood+that+a+dark+stage+could+be+the+loneliest+place+in+the

戏剧专业的学生并不是一开始就学习朗诵席勒和莎士比亚的作品，而是先要学习表演。学习的课程包括击剑、踢踏舞、唱歌、抛接想象中的球以及闭着眼睛摸同学的手来辨认他是谁。那些与伟大艺术相关的一些事物，一点一点地呈现在我们的眼前。我们期望着登上舞台进行表演，经历了漫长的学习过程后，我们终于获准登上舞台。然而，我们很快就懂得，世界上最孤单的地方就是那个黑暗的舞台。

You may be able to find a clay pigeon letter holder, a bullet box he can keep on his desk to store paper clips, or a DVD on how to be a more successful hunter.

你可以找到一个泥鸽信持有他能保持一颗子弹箱摆在桌子存储文件夹、或影碟如何做个更成功的猎人。

Supposing, as we do, that Christ actually delivered a definite body of revealed truth, to be taught to all men in all ages, and to be guarded from change or corruption by the living voice of His visible Church, it is idle to contend that this result could be accomplished effectively -- in other words that His promise could be effectively fulfilled unless that living voice can speak infallibly to every generation on any question that may arise affecting the substance of Christ's teaching.

假设，因为我们做什么，基督实际交付一定的机构透露真相，以教导的所有男性在不分年龄人人共享的，并看守从改变或腐败的生活的声音，他的有形教会，这是投闲置散，以争辩说，这一结果可以有效地完成了-在其他的话，他的承诺，能够有效地履行，除非生活的声音都可以发言i nfallibly，以每一代人对任何问题的可能产生的影响的实质基督的教学。

Choose the net to pass the company, the speed is quick, but the price can expensive somewhat, the choice telecommunication also be possible, on demand choice, the plot located at the chefoo area iris water village nearby, to be possible to ride 7, 30, 18, 43, 35, 12 and so on public transportations to arrive at this place.

小区安装铁通宽带的用户较多，网速能慢一些，你可以选择网通公司的，速度快，但价格能贵一些，选择电信的也可以，按需选择吧，小区位于芝罘区芝水村附近，可乘7、30、18、43、35、12等公交车到达此地。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。