不应计的

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

Representatives and direct taxes shall be apportioned among the several states which may be included within this union, according to their respective numbers, which shall be determined by adding to the whole number of free persons, including those bound to service for a term of years, and excluding Indians not taxed, three fifths of all other Persons.

众议员人数及直接税税额，应按联邦所辖各州的人口数目比例分配，此项人口数目的计算法，应在全体自由人民－－包括订有契约的短期仆役，但不包括末被课税的印第安人－－数目之外，再加上所有其他人口之五分之三。

Representatives and direct taxes shall be apportioned among the several States which may be included within this Union, according to their respective numbers, which shall be determined by adding the whole number of free persons, including those bound to service for a term of years, and excluding Indians not taxed, three-fifths of all other persons.

众议员人数及直接税税额，应按联邦所辖各州的人口数目比例分配，此项人口数目的计算法，应在全体自由人民－－包括订有契约的短期仆役，但不包括末被课税的印第安人－－数目之外，再加上所有其他人口之五分之三。

Clause 3:Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers, which shall be determined by adding to the whole Number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, three fifths of all other Persons.

众议员人数及直接税税额，应按联邦所辖各州的人口数目比例分配，此项人口数目的计算法，应在全体自由人民－－包括订有契约的短期仆役，但不包括末被课税的印第安人－－数目之外，再加上所有其他人口之五分之三。

The quality of interior environment in nursing home residents will become one of the attention-getting subjects due to the gradual increase of aging populations This paper directs at the research of nursing home's interior environment factors in Tainan We use the standard of international practice to analyze the intrinsical data of environmental monitoring and establish the characteristics which from environmental physical reaction of nursing home The research items are air environments (PM10 CO CO2 formaldehyde TVOC) temperate environments and light environment (illumination average brightness daylight factor) etc There are the inductive conclusions of this research: 1 In basic medicine the clinical diagnosis means the theory and technique about physical examination with patients The definition of clinical diagnosis in architecture should be the diagnosis of building preserve and improve the feasible way to extend building's service life and assure the residents of the healthy quality of interior environment The object of clinical diagnosis in architecture is not only to ensure the use of structure and environment quality but also keep the structure and environment quality in sustainable; therefore creating an efficient system of preserving plan is needed 2 It is an accurate and technical circumstance which about improving remedying and reconstructing the problems of structure space This circumstance includes finding questions ensuring causation ascertaining ultimate strength evaluating environment quality estimating the necessary of restoration and implementing on a suitable way Furthermore when reconstructing and ameliorating the appearance of structure space it should be respected and the memories of it should be preserved 3 In clinical diagnosis of environment quality of space the question of physical environment and the deficiencies of structure must be separated The structure space of construction and the high quality of space should be inspected strictly then observed the crucial reason that can find out any invisible and hidden causes The diagnosis of construction is to observe the reason of destroyed structure The environmental diagnosis of indoor and outdoor is to find out the crucial reason that influences health 4 In order to decrease the iterant problems the construction and environment of space should be diagnosed However the destruction by natural strength and artificial using by human are important causes that can affect the service life of construction Searching the cause of disease just like curing the patient which includes inspection diagnosis cure and prevention We tested the thermal conductivity of siding material in this research and then found out the roof east vertical face and west vertical face have most radiant heat especially the construction of RC The characteristics of opaquely outer casing have relations with the thermal conductivity of wall to wiz the ability of heat insulation Therefore increasing the efficiency of heat insulation and decreasing the endoergic factor of insolation are very important to temperate environments

而随著国内老年人人口逐渐增加，逐渐迈向高龄化之同时，对於高龄者使用空间之室内环境品质相关议题之探讨，亦成为未来我们需加以关注之议题之一。主要为针对台南某安养中心室内环境因子进行检测调查工作，利用现场室内环境测定以取得有效的实测数据；再藉由汇整相关国际评估基准，并进行实测数据比对分析，建立老人安养中心对物理环境反应之特性。并以前期相关研究文献回顾与老人安养中心实测案例现场的实验，来了解不同空间物理环境特性之影响，并将结果回馈实际建筑及室内设计之用。调查工作项目包含：空气环境之PM10、CO、CO2、甲醛、TVOC；温热环境之室内温度、相对湿度、人体PMV、PPD；光环境之照度、均齐度、昼光率等因子调查。本研究结果可归纳以下几点结论： 1 所谓临床诊断医学乃相对於基础医学而言，是指实际与病人接触的医疗及护理行为中牵涉到的理论和技术；而建筑的临床诊断的定义应为建筑本体与室内外诊断、维护及改善所有可行的方式来延长建筑物的寿命，并确保人与室内环境空间品质的健康。建筑临床诊断目的为确保结构体与环境品质能继续使用，而能维持所需要的效能及承受能力。一个有效的维护计画体系是必须建立的 2 在建筑空间之问题改善、治疗与修复执行中，是一个精确与技术性的事项，其中包含找出问题、确定原因、评估结构应力强度、评估环境品质、评估修复与改善必要性、选择及执行一个适当的过程。其改善与修复也必须尊重建筑空间原有色彩与形貌，并保留原有记忆及文化。 3 在临床诊断中空间环境品质中，物理性环境问题与结构构件缺陷必须分别判断，诊断建筑空间之结构与空间舒适品质必须详细观察其症结性问题，才能发现任何隐藏及有潜伏性缺陷的原因。建筑本体诊断是观察出建筑本体之破坏原因，而是内外空间环境诊断目的在於的找出影响健康因素之症结性问题。 4 建筑本体与空间环境之预防评估目的为降低与抑制问题的再发生。然而，自然力的破坏与人为使用因素皆是影响建筑生命期之主要因素，找出病源问题就如同医生对病人的处理，包含了侦查、诊断、治疗以及预防。 5 本研究以外墙材料热传导率测试结果发现，屋面与东西向立面是承受辐射热最多的地方，尤以 RC 的建筑更甚，不透明部分的外壳能特性主要与壁体的热传透率即隔热能力有关，但是承受来自日射的吸热影响，因此增加隔热性能与降低日射吸热因子是对温热环境是非常重要的。

Except for any items for which the Daywork Schedule specifies that payment is not due, the Contractor shall deliver each day to the Engineer accurate statements in duplicate which shall include the following details of the resources used in executing the previous day's work

除了计日工报表中规定的不进行支付的任何项目以外，承包商应每日向工程师提交包括下列在实施前一日工作时使用的资源的详细情况在内的准确报表，一式两份

Variations 52.3 Exceeding 15 Percent If, on the issue of the Taking-Over Certificate for the whole of the Works, it is found that as a result of: all varied work valued under Sub-Clause 52.1 and 52.2, and all adjustments upon measurement of the estimated quantities set out in the Bill of Quantities, excluding Provisional Sums, daywork and adjustments of price made under Clause 70, But not from any other cause, there have been additions to or deductions from the Contract Price which taken together are in excess of 15 per cent of the "Effective Contract Price"(which for the purposes of this Sub-Clause shall mean the Contract Price excluding Provisional Sums, and allowance for dayworks, if any) then and in such event (subject to Any action already taken under any other Sub-Clause of this Clause), after due consultation by the Engineer with the Employer and the Contractor, there shall be added to or deducted from the Contract Price such further further sum as may be agreed between the Contractor and the Engineer or, failing agreement, determined by the Engineer having regard to the Contractor's Site and general overhead costs of the Contract.

如果在签发整个工程接收证书时，发现由于： 47 超过百分之 52.3 十五(15%)的变更所有按第52.1款和52.2款规定作价的全部变更工程；对工程量清单中开列的估算数量进行计量所做的全部调整费用，但不包括所有暂定金额，计日工作费用及按本文第 70 条规定所作的价格调整。而并非由于任何其他原因，当加到或从合同价中减去的金额总和超过了有效合同价格就本款而言，应指不包括暂定金额和计日工(如有的话的合同价的 15%时，那么，工程师应在与承包人和业主协商后，在考虑据本款采取的任何步骤后，再将合同价减少或增加一笔工程师与承包人协商的调整金额，若不能达成一致意见，则由工程师考虑承包人的现场管理费用及总管理费开文后确定此数额。

If this loan had called for the accrued interest to be paid on the last day of each month, SW's balance sheets would include no liability for accrued interest payable.

如果该项贷款要求在每月的最后一天支付利息，太阳风公司的资产负债表中将不包括应计利息的负债。

Using the models developed by Basu,Jones and Richardson,the paper analyzes the cross-section data,the differential data and pool data.

通过应用Basu模型、Jones模型、Richardson模型的截面、差分和混合数据分析，发现内部控制评价报告的披露与审核对会计信息稳健性、可操控应计利润和资源配置效率的促进作用不显著，自我评价报告的自愿性披露与审核没有显著地提高内部控制的效率。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是&独立观&。&一体观&是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

Finally, according to market conditions and market products this article paper analyzes the trends in the development of camera technology, and designs a color night vision camera.

最后根据市场情况和市面上产品的情况分析了摄像机技术的发展趋势，并设计了一款彩色夜视摄像机。

Only person height weeds and the fierce looks stone idles were there.

只有半人深的荒草和龇牙咧嘴的神像。