查询词典 historical basis

There are obvious differences among the economic finance and accounting theory to explain earnings. The contemporary model of accounting earnings that based on accrual basis for accounting and historical-cost system is hard to show the level of earnings quality.

经济学、财务学和会计学对盈余的理论解释存在明显差异，现行会计盈余的确定模式基于权责发生制和历史成本原则，导致会计盈余信息存在固有缺陷，难以体现其质量水平。

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

This section includes the discussions of accounting objective , functions of accounting, principle of historical cost, accrual basis.

其中，由于选题范围的缘故，故只探讨了会计网络化对传统会计目标、权责发生制原则、历史成本原则、传统会计职能等的影响。

This article is on the basis of reading much historical document and bookmaking, researching the garden aspects character and design principle of English Landscape Garden. Furthermore, with referencing Chinese Garden existing achievement and making use of typical examples to compare and analyze the two gardens, hope to get their commonness and differences from the design of space and structure, poem and painting artistic conception, design conception, gardening elements and etc.

本文在阅读大量文献基础上，运用中国园林的现有成果，以研究英国园林具体形态和设计手法为基础，通过典型个案具体分析，从园林的空间设计手法、诗画意境、设计理念、造园要素等多方位、多角度的对比分析，找寻两国园林艺术的共性及差异。

On the basis of a systematic collection and analysis of historical materials,the disserta-tion probes into the early appearance of a new mode of commercial legislative thinking in Chi-nese feudal society,the establishment of legal framework by western powers to serve fortheir economic invasion,the legal crisis in the development of Chinese national bourgeoise,the evolution of the commercial legislative thinking of Chinese national bourgeoisie,thecause,process and majar content of establishing commercial legislation by the Qing Dynasty,the Northern warlord and the ruling clique of Kuomingdang,as well as the ideological reasonwhy the Chinese commercial legislation between 1840 and 1930 failed to provide a effectivelegal framework for the modernization of Chinese economy.

本文在系统收集和整理史料的基础上，对中国封建社会内部出现的新型商事立法思想的萌芽，西方列强在华建立服务于其经济侵略的法律框架的活动，民族资产阶级在发展中所遇到的法律危机，民族资产阶级商事立法思想的发展过程（特别是其在清末、民初的发展），清政府、北洋军阀和国民党统治集团制定商法的原因、过程、主要内容，中国1840—1949年间商事立法不能为中国经济现代化提供完备、成熟、有效的制度基础的思想方面的原因等问题进行了尝试性的探索。

The researchers combed through historical accounts and records from the Titanic and Lusitania and analyzed which passengers survived on the basis of sex, age and cabin class.

研究人员通过整理泰坦尼克号和卢西塔尼亚号的历史账目和记载，基于乘客的性别，年龄和客舱等级分析哪些乘客得以幸存。

In this study, the concept of civilization by Huntington is generally defined and analyzed, and on this basis, the author considers and interprets Huntington's mode of civilizations clash in his own way; and three criteria for analyzing the mode of civilizations clash is advanced and the theory of composition of historical forces is brought forth for the correct understanding of world civilization course.

研究中对亨廷顿的"文明"概念做了全面的界定和分析，对亨廷顿的"文明冲突"范式做出自己的思考和解读，提出用三条标准来衡量亨廷顿的"文明冲突"范式，并指出"历史合力说"更能科学地判断世界文明史的进程。

The first part is preface, on the basis of expounding the background, the purpose, the meaning and the thinking of the thesis study, briefly introduce the research achievements of domestic and international urban spatial structure; the second part is summary, expatiate on the connotation, component, research span and space type of urban spatial structure; The third part is theory foundation, mainly introduce the three classical models of city spatial structure in the west country (concentric circles mode, fan-shaped mode and multi-core mode) and the relative city development theories (growth pole theory, dot-axis theory, core-fringe theory, metropolis circle theory and city space evolution theory); The fourth part is general situations of study region; The fifth part is the analysis of Lanzhou city spatial structure evolution, along the historical venation Of city development, on the basis of analyzing industrial structure change, focus on and sumup the characteristics of spatial development and form, meanwhile, analyze factors which influences the spatial development; The sixth part is the analysis of Lanzhou city spatial development trend, put forward the development models of Lanzhou city spatial structure from three space aspects(the core city, the city, region) in the future, they are group gobbet structure, fingers structure, circle structure; The seventh part is to mainly put forward the development strategies for the different spatial structure models.

第一部分为前言，在阐明论文研究背景、目的及意义、思路的基础上，简要介绍了国内外城市空间结构相关研究成果；第二部分为概述，对城市空间结构的内涵、组成要素、研究尺度及其空间类型作以介绍；第三部分为理论基础，主要是对西方城市空间结构的3大经典模型(同心圆模式、扇形模式和多核心模式)以及与本研究相关的城市空间发展理论(增长极理论、点轴理论、核心——边缘理论、都市圈理论和城市空间演化理论)的介绍；第四部分为研究区概况，主要是对研究区域范围的界定及其社会经济发展概况介绍；第五部分是兰州城市空间结构演化分析，顺着兰州城市发展的历史脉络，在分析产业结构变动的基础上，着重对城市空间发展及其形态特征进行归纳总结，并分析了空间发展的主要影响因素；第六部分是兰州城市空间发展趋势分析，从中心城市、市域、区域3个空间层面上提出未来兰州城市空间结构的不同模式，即组团结构、指状结构、圈层结构；第七部分是城市空间发展策略，针对不同的城市空间发展模式提出一些对策建议。

On this basis, according to historical data, apply ANN and differential simulation method to get the quantitatively correlative relations between each production and its own influence factors, and introduce the new methods of prediction for dynamic indexes with gas-field development (The combinatorial prediction method based on fuzzy comprehensive evaluation, the method of ANN to select optimally combinatorial prediction models and the ANN prediction method based on genetic algorithm).(2) Base on mathematical programming, combine with quantitative economics and techno-economics, introduce economical indexes to establish production"s distribution optimal model, production"s constitution optimal model and measured production"s constitution optimal model, including multi-objective models and five-years models. Upon this, the optimal project for all gas field and each gas-collected factory can be got. Also, introduce the time value of capitals to improve on these models.(3) Base on the optimal solution theory and algorithm theory for the nonlinear programming problem, introduce the SUMT algorithm and genetic algorithm to study how to solve the models, and on the basis of normal genetic algorithm, make use of auto-adaptively modulating method to improve on normal genetic algorithm; Base on algorithm"s convergence theory and calculation"s complexity theory to analyze seriatim SUMT algorithm"s convergence and genetic algorithms convergence, and compare performance with each other.

在此基础上，利用神经网络方法和微分模拟方法根据历史数据得到各分项产量与其影响因素之间的定量关联关系，并引入气田开发动态指标新的预测方法(基于模糊综合评判的组合预测方法、神经网络优选组合预测模型预测方法以及基于遗传优化的神经网络预测方法)；(2)以数学规划为基础，结合数量经济学和技术经济学，引入经济指标建立产量分配优化模型、产量构成优化模型、措施产量构成优化模型、气田开发多目标规划模型以及五年规划模型，进而获得全气田及各采气厂的最优方案，并引入资金时间价值对五年规划模型进行改进；(3)以非线性规划问题的最优解及算法理论为基础，引入SUMT算法以及遗传算法对模型的求解进行研究，并在原有的遗传算法基础上，引入自适应调整方法对遗传算法进行改进；以算法的收敛性理论和计算复杂性理论为基础，逐一分析SUMT算法以及遗传算法的收敛性，并比较三种算法的优劣性。

The article uses multiple regression statistics to analyze the past settlement academic achievement, proposes a calculation method that prorates the high school entrance examination results and the results of class sorting examination organized by the school so as to provide the basis for future calculation of the settlement academic achievement, bring it closer to the real student academic level; makes full use of the historical result data of the tests that students participated, traces and analyzes the experience of our students' growth, gives full play to the advantage of small class management mode in the large classes of our school, guides students to actively summarize their own academic achievement so as to search appropriate learning methods suitable for themselves and help them develop good learning psychology quality; In addition this article uses RANK function to analyze the balance of students' terminative academic achievement, uses Radar Chart, combined with the graphic illustration of the median and hundreds' digit to analyze students' terminative academic achievement, on the one hand to guide students to focus on their overall academic development, on the other hand, to provide students with the basis for choosing arts or science subjects during entering senior two of the high school from senior one; the article provides an easy-to-operate EXCEL template to facilitate teachers to gather the information about the diagnostic academic achievement in usual schoolwork and unit tests, so that forms a timely and precise feedback link, thereby facilitating teachers to master timely the learning conditions of the students, and adjust teaching objectives and teaching strategies based on the practical situation of the students, so as to better complete the teaching tasks.

利用多元回归统计分析以往的安置性学业成绩，提出以中考成绩与学校组织分班考试按比例折算的计算方法，为今后的安置性学业成绩计算提供依据，使其更接近学生真实的学业水平；充分利用学生在校参加各次测试的历史成绩数据，跟踪分析学生的学业成长历程，充分发挥我校大班小班化管理模式优势，指导学生对自我学业成就进行积极归因，寻找适合自己的学习方法，从而帮助学生形成良好的学习心理品质；利用RANK函数分析学生终结性学业成绩的均衡性，利用雷达图，结合中位数和百位数图示化分析学生终结性学业成绩，一方面引导学生关注自身全面的学业发展，另一方面，为学生在高一升高二文理分科时提供选择依据；提供操作简单的EXCEL模板，方便教师收集平时作业或单元测验中的诊断性学业成绩信息，使教学反馈环节及时精细，有利于任课教师及时了解学生的学习状况，根据学生实际情况调整教学目标和教学策略，从而更好地完成教学任务。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了