准则

At last express my prospects of western environmental accounting. Facing the problem of current western environmental accounting, I hold firstly, strengthen the comparing research of environmental accounting reports between China and international countries and dig out our own experience in the environment based on our practice and the absorption of international environmental accounting theory and practice. Secondly, with the aspect of operation, we formulate related standard in the high quality of environmental accounting and auditing, sturdy the companies environmental report system and perfect accounting regulations and standards in order to guarantee the impletion of environmental accounting system regulations.

针对目前西部环境会计的问题，我认为环境应首先在研究内容上，加强环境会计与报告与国际比较研究，在介绍和吸收国外成型的环境会计理论与方法的基础上，结合西部经济实际，发掘我国自身在环境方面的典型经验，在理论上加以总结和提高；其次在实务操作上，研究并制定高质量的环境会计环境审计方面的相关准则，建立健全企业环境信息报告体系，并完善会计法规和环境标准，确保环境会计制度准则的实施；加强如何将环境会计信息应用于西部企业的经营和决策的研究。

With economy globalization and the increasing internationalization of capital markets, international harmonization and global convergence of accounting standards have become an inconvertible trend and also become one of the key issues greatly concerned by accounting scholars, practitioners and regulators.

随着经济全球化和资本市场国际化程度的日益提高，会计准则的国际协调乃至全球趋同已成为大势所趋，也是近年来会计学术界、实务界以及准则制订机构普遍关注的中心议题之一。

Gears ; scoring ; calculation/integral tem perature criterion ; flash temperature criterion ; optimum seeking parameter

齿轮；胶合；计算/积分温度准则；闪温准则；优选参数

This paper discussed the applicable area and computation method of long term equity investment, intelligibly explained the important and difficulty problems about long term equity investment. It is favorable for beginners to quickly master the new CAS, and helpful for accountants.

本文论述了新准则中长期股权投资的适用范围和计量等内容，通过实例深入浅出地解释了长期股权投资中的重点、难点问题，有利于初学者快速解读新准则，对会计的实务操作也具有一定的指导作用。

In chapter 3, a new STAP method to suppress clutter and interferer in non-homogeneous environment combined direct data domain with statistic STAP was proposed firstly, which can effectively compensate the performance loss incurred by the spatial and temporal aperture loss of the DDD approach.

首先给出了如何选取辅助通道构造变换矩阵的统一准则，该准则弥补了传统辅助通道法无法用于非正侧视阵列结构的不足，属于自适应结构的降维算法，而传统方法属于固定结构。

The key to this yield criterion is that the concept of internal friction angle which used in soil mechanics has been introduced to infer the relationships among poisson ratio, internal friction angle and relative density.

并且在Miss屈服准则的基础上论证了粉末体屈服准则在主应力空间，为一个回转椭球体。

Out of that,the criterion of the assets impairments is modified and integrated with some relative contents of original capital asserts and invisible assets in China.

一、《资产减值》的适用范围2002年以前制定和颁布的会计准则，对有关资产减值的规定分散在各相关具体会计准则中。

On the base of the analysis, the following standpoints are presented definitely. There is no such a so-called zone with low density near the inwall of the lining. Upon the explosion terminates, the mortar would lose characteristics of the fluid. The compression strength of the lining layer formed by explosion is higher than that of a reference block tested.

在假定材料服从Tresca屈服准则或Coulomb屈服准则的条件下，得到了圆形井筒和球形腔体最大扩张压力p〓的计算公式；衬砌材料塑性区应力σ〓、σ〓和土体塑性区的应力σ〓、σ〓的计算公式；土体弹性区的应力σ〓、σ〓和径向位移u〓的计算公式；衬砌材料与土体交界面半径R〓以及土体中弹塑性区交界面半径R〓的计算公式。

There exist many literatures concerning the research that the biased estimators with certain restricted conditions outperform the least squares estimator under the criterion of the mean-square error.

2在均方误差准则下，满足一定约束条件的有偏估计优于最小二乘估计的研究相当多，在Pitman准则下的类似研究存在比较大的困难。

So the conclusion that the logarithmic decrement rule fitting for linear systems widely cannot be used in nonlinear unbalanced bearing rotor systems directly, therefore some reference are given to establish the new stability rule for nonlinear unbalanced bearing rotor system.

从而得出广泛适用于线性系统的对数衰减率准则难以直接推广应用于非线性不平衡轴承转子系统的结论，为建立适用于不平衡轴承转子系统的非线性稳定性准则提供了参考。

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％。