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In terms of the problem that it s difficult for students to grasp the "debiting" and "crediting" signs and increase and decrease relationship in Debiting and Crediting Accounting Method in the teaching of Accounting Basics ,this paper introduces a new teaching method of "Gesticulation Method" to teach how to judge accounting direction,namely,direction of debiting and crediting.

针对会计学基础课程教学过程中学生对借贷记账法的"借""贷"符号与增减关系难以把握这一难点问题，介绍了一种新的教学方法——"手势比划法"，用以讲授如何判断记账方向即借贷方向。这种教学方法使学生能形象直观地理解和把握借贷记账法

In Late Jurassic period (159-135Ma), when the orientation of maximum principal compressive stress was NW direction, the Wuzhangshan granite intruded to upward, accompanied the formation of NW trending Sanrenchang and Huangshuian breccia pipe belts; In the Early Cretaceous period (135-120Ma), when the orientation of maximum principal compressive stress was NNW trending, the second stage of Huashan granite intruded to upward, accompanied the formation of NW trending Qiyugou breccia pipe belts; In 120-105 Ma, when the orientation of maximum principal compressive stress changed to NE direction, the gold-bearing quartz veins and gold orebodies in breccia pipes were formed along the NE trending fractures; In the Middle Cretaceous period (105-85 Ma), when the orientation of maximum principal compressive stress was NEE, the NEE trending Leimengou granite porphyry intruded to upward, accompanied the formation of NEE trending Leimengou breccia pipe belts.

在晚侏罗世(159～135Ma)，构造应力场最大压应力方向为NW向，形成了NW走向的五丈山岩体以及NW向展布三人场、黄水庵两个角砾岩带；在白垩纪早期(135～120Ma)，最大压应力为NNW向，形成了花山岩体第二期上侵，并伴有NW向的祁雨沟角砾岩带；其后(120～100Ma)，构造应力场最大压应力方向变为NE向，形成了NE向含金石英脉及角砾岩体中金矿体；最后(100～80Ma)，形成了雷门沟花岗斑岩以及NEE向展布的雷门沟-杨河沟角砾岩带(区域构造应力场的最大主压应力方向为NEE向)。

The electrons are accelerated in the diffusion region near the X point, and the acceleration process can be roughly into two steps : firstly the electrons are accelerated in the z direction due to the electric field, then, they gyrate surrounding the magnetic field with the action of the Lorentz force and get higher velocity in the x direction.

电子在X点附近扩散区中被加速，且加速过程分为两步：先由z方向电场加速，进而在Lorentz力作用下，使其绕磁场回旋并在x方向获得高速度。

The headframe structure studied is composed of two trusses in the direction parallel to the hoisting load, and two rigid frames in the perpendicular direction.

按桁架框架型井架在断绳荷载作用下，考虑扭力计算与不考虑扭力计算，其结果，平行于钢丝绳力方向的桁架内力可减少10～20%左右；垂直于钢丝绳力方向的框架内力则增加100%(即，若不考虑扭力计算框架时无内力)。

In past logging modeling, conductivity is generally assumed homogeneous in each rectangle element or invariable in z direction or piecewise homogeneous in z direction.

以往电测井有限单元法的数值计算中往往假定电导率分块均匀，或者在纵向分段均匀，或者在纵向上不变。

Observed in the vertical direction it shows industrial chain structure and in the horizontal direction it shows competition and cooperation relationships between actors.

从纵向看，它表现为产业的链式结构；从横向看，它表现为不同行动者之间的竞争与合作，产业网络的演变过程与产业的形成和发展密不可分。

The main results of the investigation are as following:(1) Some important criteria for the design of multi-layer structure are acquired: the ratio of the layer thickness to the contact diameter should be controlled to a value about 0.8; increasing the number of the gradient layers and elasticity modulus of the top layer would benefit to the yield strength and the stress status at the interface.（2）By means of molecular dynamics simulations for a indentation and sliding process, it is discovered that dislocations of 45 direction to the surface occur in the surfaces layer, which is correspond to the direction of the plastic flows observed in the macroscopic continuous medium. The irreversible deformation caused by the dislocation and the atom piles at the surface are responsible for the irreversibility of the force response. They are also the main factors for the friction generation. The temperature and the indentation velocity have significant effects on the deformation behaviors of the material of the surface layer. The yield strength would increase obviously if the indentation velocity is greater than 10 m/s.（3）A method to evaluate the fracture toughness of coating by estimating the crack-density functionβof a Wicker''s indentation was proposed. Meanwhile a new surface treatment technology was developed using non-equilibrium plasma.（4）A MD-FE hybrid method and corresponding software was developed to analysis the tribological behaviors for multiplayer system.

研究主要内容和结果有：（1）得到指导梯度膜设计的几个准则：控制膜层厚度与接触半径比在0.8左右为宜；适当增加梯度层层数和顶层弹性模量，有利于提高抗屈服能力和改善界面处的应力状态；（2）通过对嵌入和滑动摩擦过程的分子动力学模拟，发现表层产生一个与宏观连续介质的塑性流动方向观测一致的45 方向位错；位错造成的不可逆变形和表面的原子堆积，是力的响应不可逆性的原因，也是构成摩擦力的主要因素；温度和嵌入速度对材料变形特性有显著的影响，当嵌入速度大于10 m/s时，屈服强度明显增加；（3）提出压痕裂纹密度系数β半定量判定膜层断裂韧性的方法；并开发出表面强化新工艺；（4）开发出分析表面摩擦学特性的MD-FE复合模拟方法和相应模拟软件。

No ideality, no firmly direction; No direction, and no life.

没有理想，就没有坚定的方向；没有方向，就没有生活。

No ideality,no firm direction; no direction, then no life.

没有理想，就没有坚定的方向；没有方向，就没有生活。

The ion implanter has an ion extractor and a mass analyzer for deflecting ions in a predetermined direction regardless of the charged state of the ions. A polarity converter changes the flux direction of a magnetic field in the mass analyzer according to the charged state of the ions.

该离子注入机具有：离子分离器；质量分析器，用于按照预定方向偏转由离子分离器导入的离子，而无论离子的带电状态如何；以及极性转换器，用于按照离子的带电状态来改变质量分析器中磁场的通量方向。

The witness also told the jury at the Royal Courts of Justice in London that he saw a paparazzo fighting with a member of the public who was trying to stop him taking pictures in the minutes before the emergency services arrived.

他还告诉在伦敦皇家法庭的陪审团，在急救服务到来之前，他当时看见一个狗仔队正和一群阻止他拍照的人打架。

The entire N／C program on a tape is made up of an accumulation of these successive data blocks.

纸带上的整个数控程序由这些连续数据单元连接而成。