查询词典 dialogical method

The main contests of the courses are as following: the theory foundation, the research scope and the research method of senior financial accounting; The conception, category and procedure of enterprises combination; The fundamental differences and relationship of accounting, pursing and pooling of interest method; The conception of consolidated accounting statement and three kinds of consolidate theory.

高级会计学的理论基础、研究范围和研究方法。企业合并的含义、种类与程序。会计方法，购卖法和权益法的基本原理、区别和联系。掌握合并会计报表的概念，三种合并理论。合并会计报表的种类，编制合并会计报表的基础工作。

WHICH one, pooling of interest method or purchase method, is better when it comes to accounting for merger -- Ravinder Sikkha, New Delhi

哪个更好，权益结合法法或购买方法，当谈到企业合并。-- Ravinder Sikkha，新德里

Through deeply analyzing on typical cases and related regulations, we conclude that: the current regulations of business combination accounting do not touch on pooling of interest; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method; purchase and pooling of interest coexists in the practice of business combination in our country now; SEC and Finance of our country tacitly approve pooling of interest.

我国合并会计实务处理中购买法和联营法并存主要是由于我国流通股股价不能反映企业的整体公允价值，而企业的整体公允价值又不能通过评估获取，合并的交易价格有失公允等原因造成购买法的应用条件不成熟。

First backward simulation was made by using population parameter method to quickly get an approximate workblank,and then forward simulation was made by using incremental method to modify the workblank outline for the purpose of getting comparatively accurate outline dimension.

介绍了一种用于冲压毛坯设计的新方法——基于正、反向模拟的毛坯外形设计技术，即先用全量法进行反向模拟，快速得出近似的坯料，再用增量法进行正向模拟修正毛坯的外轮廓，从而得到比较精确的坯料尺寸。

Based on quadratic PEk method, quadratic EPEk method is advanced and itsconvergences are discussed by the conditions of the symmetric positive definite and thepositive-definable Matrix.

基于二次PE_k方法的基础之上，文章提出了二次PE_k方法的外推迭代一二次EPE_k方法，并讨论了其在对称正定和可正定化条件下的收敛性。

The Logic method and Experience method are the major research methods of the legal positivism.

逻辑和经验是实证主义的两大研究方法。

The emphasis of this paper is as follows: Firstly, an improved AR model and Bayesian posterior probability based clustering method is proposed and the principle and way of how to use this method for clustering time course gene expression data are elaborated.

本论文重点是：建立了一种改进的基于自回归模型和贝叶斯后验概率的动态聚类分析算法，阐述了应用该算法进行时序基因表达数据聚类分析的原理和方法；建立了一种基于自回归模型的模糊动态聚类分析算法，阐述了应用该算法进行时序基因表达数据聚类分析的原理和方法。

Bayesian method is used to calculate the posterior probability density function of the parameters for the model, and then Monte Carlo method is used to sample the model for getting the estimated values of the parameters.

采用贝叶斯方法计算出模型参数的后验概率密度函数，通过蒙特卡罗方法时其进行采样来获得参数的佑计值。

In the meantime, every are used exemple describe it even before a series of characters such as buy condition, postposition condition, basic method, patulous method.

同时，每个用例还要描述它的前置条件、后置条件、基本路径、扩展路径等一系列文字。

The optimum conditions for extraction was proved practicable by condition filtration and orthogonal design with supersonic wave method .The results showed that the optimum conditions for extraction to ultrasonic method is : methanol (φ=40,20ml),and 15℃ for 30 min ,this paper has determined nicotine contents that is 23.50mg/g at absorption peak (λ=262nm) by HPLC with an eluent consisting of methanol –potass Phosphate alleciate (pH=3) with the recovery and coefficient of variation are 101.52% and 0.91%.

通过超声波提取方法进行条件筛选和正交化实验，确定了烟草中尼古丁的最佳提取条件，结果表明，超声波最佳条件是：甲醇浓度40%，固液比1：20，提取时间30 分钟，超声温度15℃，用高效液相色谱方法在波长262nm 处测定尼古丁的含量，流动相组成为甲醇：磷酸二氢钾缓冲溶液=10：90，测得烟草中尼古丁的含量为23.50 mg/g，平均回收率为101.52%，相对偏差为0.91%。

The shaping method of noncircular part and the tool holder's radial motion characters in noncircular turning process are discussed in detail in the thesis.

论文详细研究了非圆零件的成型方法和加工过程中刀架的径向运动规律。

I have not really liked him,I do not like his this kind of disposition.

我没有真的喜欢他，我不喜欢他的这种性格。