准则

The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions,guide trading activity and can accord with international criterion that accounting convention integrate.

企业由于管理不善或遭受外界因素影响导致资金周转不灵、盈利能力下降、资不抵债，陷入债务困境，导致重组活动不断发生，进而促成了债务重组准则的产生。1998年债务重组准则首次颁布，对于规范我国债务重组交易行为、保护债权人利益等起到了积极作用。2001年准则对1998年准则进行了修订，这是我国政府根据市场环境特点以及债务重组具体实务中存在的问题做出的突破性举措。2001年准则在一定程度上防止了上市公司利用准则进行利润操纵以及盈余管理。2006年准则的修订，其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例趋同的准则。

Assuming that the friction angle on different slip planes varied with the angle between the slip plane and bedding plane, an anisotropic strength criterion was established based on the concept of SMP. The formulation for cross-anisotropic granular materials was then derived.

基于SMP准则，假定不同平面上的摩擦角随该平面与沉积面之间的夹角变化，提出了一般应力条件下各向异性粒状材料的强度准则，称为ASMP准则，给出了该强度准则在横观各向同性条件下的表达式。

Criterion such as the IT standard that raised innovation knowledge to run a system, social capital standard and incentive mechanism criterion, those who be ability of innovation of group of medium and small businesses rise to be made with systematic government discuss benignantly.

提出了创新知识治理系统的信息技术准则、社会资本准则和激励机制准则等三项准则，为中小企业集群创新能力的提高和系统治理做出有益的探讨。

This passeage discusses the sequence of cauchy criterion function limit, the convergence of cauchy criterion, the convergence of the series, the function of cauchy criterion listed uniform convergence of cauchy criterion function series, uniform convergence of cauchy criterion, plane of cauchy criterion, some abnormal integral parameter uniform convergence of cauchy criterion and summarized and proof, and through a lot of sample reflected their status and role.

马上要交论文了，摘要不晓得如何翻译，现在请诸位高人帮助翻译1下，不能在线翻译哦，高悬赏~~~~~~感谢本文主要论述了数列地柯西收敛准则，函数极限存在的柯西准则，级数收敛的柯西准则，函数列一致收敛的柯西准则，函数项级数一致收敛的柯西准则，平面点列的柯西准则，含参量非正常积分一致收敛的柯西准则的应用并进行了总结和证明，并通过大量的例题体现了它们的地位和作用。

At the same time, there are a lot of criterions, such as: mean squared errors criterion, generalized mean squared errors criterion and Pitman criterion.

不同方法的出现就必然会引出优劣比较问题，相应的也就出现了一些比较不同估计的判别准则，如：均方误差准则、广义均方误差准则以及pitman 准则等。

The criterion is similar to hyperbolic strength criterion including uniaxial compression strength and uniaxial tensile strength, which is an extended form of Griffith-Murrell criterion essentially under the condition of polyaxial stress when hydrostatic pressure is lower, and it represents the first failure type. However, the criterion is similar to generalized Mises criterion when hydrostatic pressure is higher, and it represents the second failure type. The transition part between the two criteria represents the third failure type when hydrostatic pressure is high.

该准则包含单轴抗压和抗拉强度，在静水压力较低时，实质上它是Griffith-Murrell准则在多轴应力状态下的一种扩展形式，反映脆性岩石破坏类型1；在很高静水压力下该准则可转化为广义Mises准则，反映脆性岩石破坏类型2；而当静水压力较高时，该准则处于上述两种准则的过渡阶段，反映脆性岩石破坏类型3。

Along with economic development,especially the appearance of derived finace instruments,historical cost is becoming hard to cope with such complicated situation. Fair value is introduced to some related rules of International Accounting Standards Board and transacted widely. In 2006,fair value was lead into our new Accounting Standard for Business Enterprises - Basic guidelines as accounting standards project of the accounting measurement attributes. It generally has same range of fair value in international accounting standards,mostly tend to be like international accounting standards.

摘 要：随着经济的发展，特别是衍生金融工具的不断涌现，历史成本逐渐难以应付如此复杂的局面，国际会计准则理事会的有关准则中引入了公允价值并对其进行了广泛的运用。2006年，我国新《企业会计准则-基本准则》引入公允价值作为会计计量属性的会计准则项目，与国际会计准则中公允价值的范围基本一致，与国际会计准则趋同。

The application of fair value in Chinese Accounting Standa rds is full of twists. Under development of global economic integration and international coordination of accounting,Chinese standards-making institutions has realized that avoidance of fair value will lead to the set back of accounting theory. Thus, Fair value accounting is widely and deeply researched. In February 2006,the Ministry of Finance issued the new Accounting Standards System. Fair value as measurement was written in basic standard and widely applied in specific standards.

在经济全球一体化和会计国际趋同发展的大环境下，我国准则制定机构清醒地认识到，对公允价值的回避是理论上的退步，于是对公允价值进行了广泛、深入的研究。2006年2月，我国财政部发布了由一个基本准则和38个具体准则组成的新会计准则体系，首次将公允价值作为一种计量属性写入基本准则中，并且在具体准则中大量地运用了公允价值。

Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form.

我国资产评估行业起步较晚，虽然发展迅速，但经比较研究发现，在上述方面与发达国家仍存在很大差异：评估目的相对狭窄，我国主要以专利资产成本摊销、交易和投资为目的进行评估，忽视了专利服务管理和诉讼为目的的评估；评估理论应用受限，我国主要应用收益法，世界知名评估机构更注重新理论的应用；评估准则制定落后，无论是国际评估准则、美国评估准则还是欧洲评估准则，都制定较早，并多次修订已形成严密的结构体系，而我国在评估准则中未体现与会计准则的关系，对评估师执业责任的要求过于简练，没有对价值类型加以明确，对无形资产评估方法的规范也不详细；立法不完善，我国没有相对完善的立法对非现金出资进行规制，对专利侵权控制力不够、专利出资形式限制过多。

Changing formula forms of single-shear, twin-shear and three-shear yield strength criteria, show that many of yield strength criteria of rock and soil materials can be expressed by the τ8 = gf function forms unter the ordinary condition, and that the main differ ences of yield strength value will mainly forcus on the different function forms of gθσ among single-shear, twin-shear and three-shear yield strength criteria.

对岩土体常用的单剪屈服强度准则、双剪屈服强度准则和三剪屈服强度准则进行了系统的论述，通过对单剪、双剪和三剪屈服强度准则进行转化，指出岩土的屈服强度准则一般可表达为τ8=gf的函数形式，阐明了单剪、双剪和三剪屈服强度准则的差异主要表现在g函数的不同，并进一步解释了中间主应力σ2对岩土类材料屈服强度的影响。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。