查询词典 on principle

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

This section firstly carries on a brand-new limits to the labor POBS,and determines the scope of should protecting benefit of enterprise,which helps to solve the most major problem of abusing.It also established several major principles of legislate of POBS,including equal rule,benefit balanced principle,reasonable limit principle, value compensation principle,social public interest first principle,the reason of leaving job not to affect the provision of POBS principle and so on.It carries on standard in principle to the system of POBS and refinement stipulations taking the principle as the direction.It also restructures the system of POBS,making the system Concrete,unitizing and operational from two major angles of on-job POBS and quit-job POBS.

第一小节在第一、二部分的基础上详细分析了我国劳动者竞业禁止制度所存在的几大问题，这几大问题包括：对竞业禁止的概念及适用条件规定不明，提供了滥用的可能性、立法之间存在冲突、立法过于原则、缺乏可操作性等；第二小节，针对我国劳动者竞业禁止制度存在的问题提出建议，首先对劳动者竞业禁止统一进行了全新的界定，确了企业应保护利益的范围，解决了竞业禁止制度被滥用的最大问题；确立了劳动者竞业禁止立法的几大原则，包括平等原则、利益平衡原则、合理限制原则、对价补偿原则、社会公共利益优先原则、离职原因不影响竞业禁止条款的原则等，对劳动者竞业禁止制度进行原则上的规范并以原则为指引对该制度将涉及的某些内容进行了细化的规定；对劳动者竞业禁止制度体系进行重构，从在职竞业禁止、离职竞业禁止两大角度将制度具体化、统一化、操作化，此部分旨在为完善我国立法提供参考。

There are many serious misleading in how to apply the principle of "fraud exception", whereas, it is necessary to make a legal research on the principle of "fraud exception" in light of former researches. The article consists of two parts. In the first part, the author put emphasis on the principle of abstract independence, the definition, the establishment and development of the principle of fraud exception, the analysis of the fraud, the theory, the prerequisite and the procedure of apply the principle of "fraud exception" in order to establish the general principle and necessary procedure. In the second part, the author analysis the existing backward conditions oflegislation and judicial practice in China, and courts" attitude to the judicial remedy for the principle of " fraud exception", further, the author puts forward some suggestions on how to make the legislation on the principle of "fraud exception" perfect, and how to apply the procedure of judicial remedy for the principle of "fraud exception". Lastly, the author hopes that these suggestions could benefit to the judicial practice and the future legislation on the principle of "fraud exception.

我国在加入世界贸易组织后，按照国际惯例和国际公约处理国际贸易中的纠纷己成为一种必然趋势，鉴于我国法院对如何准确适用信用证欺诈例外原则存在着严重误区，使得在先前学者研究的基础上再一次研究欺诈例外原则很有必要，本文分两个部分，第一部分对信用证独立抽象原则、信用证欺诈例外原则的定义、确立与发展、对例外原则下欺诈的分析、理论基础、适用条件以及程序等六方面展开论述，从而确立信用证欺诈例外原则的一般原则和必要的程序：第二部分主要分析我国司法实践中信用证欺诈例外原则司法救济的立法以及司法现状，及法院对欺诈例外原则的态度，从而对如何完善我国法院欺诈例外原则的法律依据以及如何正确适用欺诈例外原则的司法救济程序提出一些构思，希望为欺诈例外原则在我国的司法实践以及为以后的相应立法提供有益的参考。

Through research on principle and approach, this paper puts forward three new methods in power cable fault location.

本文在现有的电缆故障测距方法的基础上，通过在原理和方法上进行深入研究，提出了三种在原理上更精确、工程上更实用的电缆故障测距新方法。

On principle, she disapproved of everything I wanted to do, from going to study in America to perming my hair, and her favorite phrase was "over my dead body."

原则上，她反对我想做的任何一件事，从去美国念书到烫发，她的口头禅是&除非我死了&。

On principle, she disapproved of everything I wanted to do, from going to study in America to perming my hair, and her favorite phrase was over my dead body.

基本上，她对我想做的每一件事都持反对意见，从去美国学习到烫头发。她的口头禅是&除非我死了&。

Using camera objects in 3DS MAX, the method started from a coordinate transformation of objects in the scene based on principle of binocular stereo vision. Then the method carried out the perspective transformation to create left image and right image respectively.

该方法根据双目立体视觉的原理，利用3DS MAX中的摄像机对象对场景中的物体进行坐标变换和透视投影变换，分别生成左眼视图和右眼视图。

ABSTRACT Evolutionary algorithm is a new adaptive search method based on principle of natural selection, which is an intersect subject and ...

进化算法是基于自然选择原理的一种全新的自适应搜索算法，是生命科学与工程科学的交叉学科，也是计算机科学和系统优化领域的热点研究课题。

Research progress on principle, methods and application of EST were reviewed.

综述了EST技术的原理、方法及其应用等方面的研究进展。

M.," he said--he abbreviated her name thus on principle, for the avoidance of unnecessary labour--"perhaps we shall be able by-and-by to understand each other.

他按照原则缩短了她的姓，借以避免不必要的浪费精力——说不定我们会慢慢地互相了解的。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。