价值

The value of mineral resources consists of absolute mineral rent and the first differential mineral rent on the basis of effect value theory, default value theory and Marx s ground rent theory.

矿产资源的价值理论以效用价值理论和稀缺价值理论为基础，加上马克思的地租理论，从而可以得出矿产资源的价值由绝对矿租和第一级差矿租两部分组成。

After that, the article expounds how the social labor value theory overcomes the theoretical hard nuts in the financial accountings:(1) it has solved the issue of conformity between the production domain and accounting domain by holding that the social labor creates the value, which decides that the domains of production and accounting should be extended to cover the tertiary industry;(2) it has solved the issue of the valuation standards in the economic accounting by holding that the theoretical value should be converted into the actual value and that only when the price of production is used as the valuation standards can the financial accounting and economic accounting have a true valuation basis;(3) it has solved the issue of creation and distribution of surplus value and explicitly points out that the power of science and technology determines that the surplus value comes mainly from the materialized labor. Only when we have a clear understanding of this point and have realized that the value of product is created jointly by the materialized labor and the laborer can we straighten out the relationship in the distribution of earning inside the enterprise and understand that the distribution on the basis of contributed capital is a reasonable choice at present.

其次，着重阐述了社会劳动价值论如何解决经济核算中的理论难题：一是解决了生产范围与核算范围的统一问题，认为社会劳动创造价值，决定了生产范围与核算范围都必须扩大到第三产业；二是解决了经济核算的计价标准问题，认为必须从理论价值转化为实际价值，用生产价格作为计价标准，才能使会计核算和经济核算真正具有计价基础；三是解决了剩余价值的创造与分配问题，并明确指出，科技的力量决定了剩余价值主要来自于物化劳动，只有认清这点，承认企业的产品价值是物、活劳动共同创造的，才能真正理顺企业的利益分配关系，才能理解按资分配是现实合理的选择。

The managing subsystem realize the quintuplicate system of bank, obligation center,product, subject and client. The subsystem also can manage the identity and purview of operator, prevent the illegal users from invading the system , and the legal user from exceeding their authority;The apportioning subsystem read the data stored in computer firstly. In the second it proportion the cost of the bank to the obligationg centers . The apportioning subsystem continue apportioning until the cost is proportioned to the group of clients; The evaluating of achievement subsystem evaluate the achievement of bank, and grade the bank according to the evaluating result.

管理子系统对网点、责任中心、产品、科目、客户等基本信息进行了管理，对操作人员的的身份、权限进行管理，防止非法用户的入侵，避免操作人员越权操作；成本自动分摊子系统首先对各网点的大机数据的导入，然后将网点的成本向下分摊到各责任中心，再由各责任中心继续向下分摊，直到最后将成本分摊到了各个客户群；业绩价值评价子系统对各网点的业绩价值进行了确定，并进一步根据网点的业绩价值进行业绩价值评分。

In chapter two and three, combined with example, this paper discusses theapplication of value engineering in construction engineering project managementsuch as design, invitation for bid, optimization of construction organization anddesign, selection of material and equipment, and demonstrates that valueengineering can bring huge economic and social benefit in constructionengineering project management and recommends some adoptable valueengineering methods in each stage of construction engineering project for thepurpose of extending it maneuverability in construction engineering projectmanagement.

第二、三章结合实例介绍了价值工程在建设工程项目管理我国建设工程项目管理中设计、招标、施工组织设计优化、优选材料和设备等阶段的应用，论证了价值工程在建设工程项目管理中能够产生巨大经济效益和社会效益，并推介了一些在建设工程项目各阶段可以采用的价值工程方法，旨在推广建设项目管理中应用价值工程的可操作性。

But in China, to the land leaseholder, the land investment value is less than the land intrinsic value, and the land does not possess the characteristic of financial asset on the system of separation between land ownership and land-lease right.

在中国现行土地所有权与使用权相分离的国情下，对于土地使用者而言，地产的投资价值要远小于地产的内在价值，地产不具有金融资产的特性；土地的剩余使用年限是决定地产投资价值的重要因素，地产投资价值随着土地使用期限的临近而呈现递减趋势。

But in China, to the land leaseholder, the land investment value is less than the land intrinsic value, and the land does not possess the characteristic of financial asset on the system of separation between land ownership and land-lease right. With such system, the rem...

在中国现行土地所有权与使用权相分离的国情下，对于土地使用者而言，地产的投资价值要远小于地产的内在价值，地产不具有金融资产的特性；土地的剩余使用年限是决定地产投资价值的重要因素，地产投资价值随着土地使用期限的临近而呈现递减趋势。

By the principle of Verification logical positivism drives problems of value out of philosophy.

逻辑实证主义根据"可证实性原则"斥逐价值问题；杜威在认可"可证实性原则"的前提下，从"价值表达的可证实性"、"情感、欲望的可证实性"、"评价判断的可证实性"三个方面证明了价值判断的可证实性，从而捍卫了哲学研究价值问题的合法性。

Furthermore, to the accounting meterage of ESO, America implement "Just and Sound Method" which measures the value of SO according to B-S model while our country has two opinions, one is "Intrinsic Value Method" and the other is "Just and Sound Method."

在经理人股票期权的计量上，美国推行"公允价值法"，以B-S模型计量股票期权的价值，而我国则有"内在价值法"和"公允价值法"两种意见。

On the other hand, as a client of business valuation, the user of enterprise valuation results usually know few about the concept and functions of value type, and thus it may produce a condition of misunderstanding and misapplication of enterprise valuation results.

另一方面，作为企业价值评估的委托方，企业价值评估结果的使用者往往对价值类型的概念、作用都知之甚少，从而对企业价值评估结果可能会产生不理解或误用的情况。

According to their theory, they thought the value judgment including ethics and moral is meaningless statement, this result leads to a possible situation: If value judgment is unverifiable, certainly, people will doubt on both meaning and effectiveness of the judgment; if value judgment is unverifiable, the guide for people will also be meaningless, and rational intellect have to give way to the ambient pressure as well as the nescient preference.

这种关于价值判断是不可证实的论证将导致的可能后果是严重的：如果价值判断是不可证实的话，那么人们必然会对价值判断的意义和有效性产生彻底的质疑；如果价值判断是不可证实性的话，那么哲学对人类生活的指导将会显得十分无力，理性的智慧将不得不让度给无知、外在的压力和盲目的偏好。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。