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This paper compares IFRSs with accounting standards in other main countries, such as FASs, summarizes the concept of discontinued operations, enumerates sorts of discontinued operations and finally finds out a set of accounting methods that fits the situation of China.

本文通过比较分析国际会计准则和美国等各主要国家的会计准则，总结终止经营的准确概念，列举终止经营的几种类型，试图寻找一套适合我国国情的终止经营会计方法，包括终止经营的确认、计量、会计处理以及列报。

We choose back-propagation neural network model for studying. In this paper we take RMR rockmass classification data set from the Fuder Tunnel for studying.

本文选择类神经网路中，倒传递类神经网路( Back-Propagation Neural Network )演算模式来进行研究。

Chapter Two,"Theoretical Framework", tries to set up a theoretical framework for this paper from two aspects, and finally explores into the theory of historiographic metafiction.

第二部分&理论框架&试图从两个方面推出本文的理论框架，并且最终对历史编纂元小说理论进行了探讨。

This paper presents the neural network model prediction control for the Francis hydroturbine generator set possessing nonlinear characteristics.

针对混流式水轮发电机组复杂的非线性特性，提出了包含混流式水轮机神经网络模型的FTGS的神经网络模型预测控制。

This paper designs a set of operation flat roof that is used in the telecontrol jointing virtual teaching system.

本文设计了一套适用于遥控焊接虚拟示教系统的操作平台。

In this paper, we set up a more accurate and practical ship kinematical model considering the effects of sea waves and breeze on a ship firstly.

首先，根据海浪、海风对舰船的作用，建立了准确而更符合实际的舰船运动模型。

In this paper,we propose a new vers ion-control set refreshing algorithm,which adopts the mechanisms of incre mental maintenance,version control and batch processing to ensure on-line maint e nance and consistency.

本文提出了一种版本控制集合刷新算法VSRA，它采用增量维护和批处理思想，首先根据原始数据的变化集合，计算出实体化视图的刷新集合，然后据此集合刷新实体化视图，同时利用版本控制保持数据仓库与当前数据库状态的一致性，达到对数据仓库联机维护的目的。

Li Zimu,Xu Ming and Zhou Xingming（School of Computer Science,National University of Def ense Technology）Abstract: In this paper,we propose a new vers ion-control set refreshing algorithm,which adopts the mechanisms of incre mental maintenance,version control and batch processing to ensure on-line maint e nance and consistency.

本文提出了一种版本控制集合刷新算法VSRA，它采用增量维护和批处理思想，首先根据原始数据的变化集合，计算出实体化视图的刷新集合，然后据此集合刷新实体化视图，同时利用版本控制保持数据仓库与当前数据库状态的一致性，达到对数据仓库联机维护的目的。

Aiming at the hardware architecture of high performance muter system , this paper analyze and study the fault forms in muter system carefully and set up relevant fault models for these forms , and take fault models reduction into account .

本文针对路由器的硬件体系结构，详细分析了路由器系统中的故障形式，建立了相应的故障模型，并着重进行了故障模型的化简。

Aiming at the hardware architecture of high performance muter system , this paper analyze and study the fault forms in muter system carefully and set up relevant fault models for these forms , and take fault models reduction into account .

1/3页12 3 摘要：本文针对路由器的硬件体系结构，详细分析了路由器系统中的故障形式，建立了相应的故障模型，并着重进行了故障模型的化简。

And discuss some key point of integrated management system design, include hazard identification and risk assessment and risk control in the occupational health and safety management, the measure of satisfaction target of customer, the flawlessness of law system, the integration of the integrated management system and enterprise standardization system, unify lead institution and work orgnization, integreted internal audit and integrated management review.

同时，论述了一体化管理体系构建中的几个主要问题，包括职业健康安全管理中的危险源辨识、风险评价和风险控制、顾客满意度的科学监测、法律、法规体系的完善、一体化管理体系与企业标准化体系的有机结合、统一的领导机构和工作机构、一体化的内部审核和管理评审。

Deepwater Taranaki is investigated for its petroleum potential, using all available seismic data tied to shallow-water wells.

运用与浅水井相关的现有全部震波探测数据考察了深海区塔拉纳基盆地的油藏前景。