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A second complication arising from the merger is that the 1977 figures shown in this report are different from the 1977 figures shown in the report we mailed to you last year. Accounting convention requires that when two entities such as Diversified and Berkshire are merged, all financial data subsequently must be presented as if the companies had been merged at the time they were formed rather than just recently. So the enclosed financial statements, in effect, pretend that in 1977 the Diversified-Berkshire merger already had taken place, even though the actual merger date was December 30, 1978. This shifting base makes comparative commentary confusing and, from time to time in our narrative report, we will talk of figures and performance for Berkshire shareholders as historically reported to you rather than as restated after the Diversified merger.

合并案所引发的第二项影响则是今年报表中秀出1977年的数字与去年提供给各位同一年度的数字有所不同,会计原则要求当像多元零售与伯克希尔这样二个独立个体合并时,所有报告的财务数字都必须假设这两家公司原本就在一起,所以后续呈现所有数字,是假设这两家公司早在1977年就已经合并,虽然真正合并的日期是1978年的12月30日,这样的改变使得比较性的评论很容易产生混淆,因为以往的报告中,我们告诉各位的都是伯克希尔的历史记录,而非依照合并多元零售后重新修正数字。

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。

On the assumptions of the potential energy in the adiabatic process and extreme short time (.5 × 10-23s), he calculated the neutron output and energy.

假设原子核内的每个核子都在一个方势阱中,他认为裂变的中子产额依赖于原子核内势能的变化速度,在势能变化是绝热过程并且时间极短(。5×10-23s)的假设前提下,计算了中子产额和能量。

Conventional education started from a theory to another, from one hypothesis theories to an alternative hypothesis.

常规教育开始,从一个理论到另外一个理论,从一个假设到另一个假设

The alternative hypothesis specifies what is true if the null hypothesis is not.

替代假设给出在零假设不成立时的真实情况。

Some methods on how to establish null hypothesis and alternative hypothesis are formulates with some examples.

然后结合实例来阐述建立原假设和备择假设的一些方法。

In addition, the potential advantages and constraints of using a dual-hypothesis testing strategy were discussed, as well as its relation with the reasoners' working memory. In Experiment 2, a group of university students were instructed on the limited dual-hypothesis testing developed by the researchers. Their performance in the rule-discovery task significantly improved when compared with the contrast group.c

我们讨论采用双假设测试法的可能优势并考虑工作记忆资源的限制,据此我们指导另一组大学生采用一种「有限的双假设测试策略」,结果一般大学生在假设检验推理作业上的成功率由26.7%大幅提升至81.8%。

This thesis first re-explain the application ofgovernmental accounting according to the subject postulates of the four basis postulates, and suggest that the viewpoint of differentiating accounting recording subject and reporting subject and makes some suggestions how to establish the reporting subject in the Chinese government . Secondly, this thesis puts forward a viewpoint that we should take basis of accounting as a basic postulates of government accounting, and an analysis on the initializing mechanism and realization mechanism of governmental accounting worldwide, and last this thesis makes some suggestions on the Choice base of Chinese governmental accounting.

首先对现有四个基本假设中的主体假设在政府会计中的应用进行重新解释,提出区分记账主体和报告主体的观点以及对如何确立中国政府会计的报告主体提出建议:其次,主张将会计基础作为政府会计的一项基本假设,并结合国际社会政府会计实践对政府会计运用权责发生制和收付实现制进行了分析,提出中国政府会计基础选择的若干建议。

At present, there is a significant debt default problem characterised by debt default of large enterprises to small ones and inter-enterprise debt defaults.

目前, 有重要的债务假设值问题藉着对小的一些和在企业之间的债务假设值的大企业的债务假设值表示的特色。

Learning of all the three linguistic forms in terms of both short-term and long-term effects. The differential results have a close relationship with the MT and CV features of them. A form with lower CV might be more attention-demanding in terms of its inherent semantic value.The thesis consists of 5 chapters: Chapter 1 is an introduction of the research topic, purpose and significance; Chapter 2 is a selective literature review of the enhancement techniques and mixed results of FonF in the previous studies, Chapter 3 presents the theoretical framework the present study wasbased on; Chapter 4 reports on the present study, including the hypotheses, operational definitions, subjects, target language forms, research design, procedures, instrument, data collection and analysis, analysis, discussion; and Chapter 5 is the conclusions of the present study.

本文由五部分构成:第一章为引言,介绍选题、研究目的及其意义;第二章对前期'有意注意形式教学'研究中注意强化技巧及取得的不同研究成果进行了回顾,并指出了尚存问题;第三章为理论框架,根据注假设意理论及输入加工理论,建立了本研究假设;第四章报告了现行研究,包括研究假设,目标语选用,实验及其数据收集、整理、分析、讨论;第五章报告了研究结论:'有意注意形式教学法'只对学习部分语言形式有效;学习某些语言形式时传统教学法更有效;语言结构复杂性对教学方法的有效性具有显著影响。

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