准则

This paper compares IFRSs with accounting standards in other main countries, such as FASs, summarizes the concept of discontinued operations, enumerates sorts of discontinued operations and finally finds out a set of accounting methods that fits the situation of China.

本文通过比较分析国际会计准则和美国等各主要国家的会计准则，总结终止经营的准确概念，列举终止经营的几种类型，试图寻找一套适合我国国情的终止经营会计方法，包括终止经营的确认、计量、会计处理以及列报。

Theirs is a heteronomous morality: they have few rules of their own, but out of fear of reprisal, may follow the rules of others.

他们的道德观与众不同，他们少有自己的准则，或许会遵循别人的准则，但却是出自於害怕受到报复。

The wavelet derived by Statistical Homomorphic Deconvolution can be transformed into minmum phase wavelet and zero phase wavelet.

通过大量的地震测线试验，MED准则和PARSIMONY准则求得的最佳反子波是同一个。

Because the six sword characters are historically related, they are not subject to disunification by the Noncognate Rule (R2 below), and thus would ordinarily have been considered for possible abstract shape-based unification by R3 below.

这六个「剑」字是历史相关的，因此它们不是依照非同源准则保持的独立，那麼就应该遵照下面的准则3对它们的抽象形进行考量，看看是否有可行的统合存在。

Any two ideographs that possess the same abstract shape are then unified provided that their unification is not disallowed by either the Source Separation Rule or the Noncognate Rule.

任何两个拥有相同抽象形的字符，只要不与来源准则和非同源准则的要求相抵触，即可以被统合为一

SFAS No. 119 (FASB 1994) amended SFAS No. 107 to require that the fair value estimates be presented together with the related book values and without combining the fair value of derivative financial instruments with the fair value of nonderivative financial instruments.

财务会计准则第119号（ FASB的1994 ）经修正的财务会计准则第107号，规定了公允价值的估计，可连同有关本书的价值和性相结合的公允价值衍生金融工具与公允价值的nonderivative金融工具。

The research applied landscape ecology, integrating land using, ecology networks, and the concept of human needed environment model addressed by Odum to build natural and cultural criteria which are used to decide natural factorsand cultural factors. Subsequently, applying the criteria and planning procedures to category land into agricultural and non-agricultural areas. The agriculture areas include basic grain production areas, and leisure agriculture areas. The non- agriculture areas include agriculture of river corridor ecology restoration areas and remnant cultivates lands. Above all, remnant cultivated lands are separated into wilderness, parks or indefinite areas because of different context.

本研究运用之理念包括地景生态学、整合土地使用、生态网络及Odum提出四种人类需求环境模型；据以研拟自然及人文面原则，进行自然因子(NDVI值、坡度、高度、土壤等)及人文因子之准则建构；再依准则及划设流程规划出农业及非农业区域二类型，其中农业类型包括基础粮食生产区、休闲农业区，非农业区包括河廊农业生态复育区及剩余耕地，其中剩余耕地又依背景因子不同划设为荒野化、公园化或模糊区使用。

A unified strength theory was suggested for the failure criterion of rock. It can take account of the influence of intermediate principal stress on the material strength. The penetration resistance was derived for three different nose shapes: ogival, hemispherical and conical.

采用统一强度理论作为岩石的破坏准则，基于动态空腔膨胀理论研究了弹体侵彻岩石靶时所受的阻力，以及刚性弹体对岩石的侵彻深度，并分析了破坏准则、弹头形状、摩擦系数等因素对侵彻深度的影响，与试验资料进行了比较。

The new obligation reorganization standard the behavior of enterprise's obligation reorganization, keeping the enterprise from controlling profit and prettify the accounting statement make use of this reorganization.

摘 要：财政部对《企业会计准则－债务重组》进行了修订，修订后的准则在债务重组的定义、方式，债权人和债务人的会计处理等方面都有较大的变化。

Considering the difference of the use of clustering algorithms caused by the diffference of data distribution, on the base of the analysis of Kmeans algorithm, fuzzy Cmeans algorithm and genetic algorithm, a new algorithm was brought forward based on the genetic algorithm and the improved neighbor function criterion. In view of the intrinsic connection of the special and the advantage of genetic algorithms wholesearch strategy, to a certian extent, this new algorithm solve the problem about the uncompact and irregular data distribution.

考虑到空间数据分布特性差异造成聚类算法采用的不同，在比较分析K均值算法、模糊均值算法和遗传算法的基础上，提出了改进的近邻函数准则，并有机整合形成遗传算法与改进近邻函数准则的新算法，综合了遗传算法的全局性概率搜索的优点，并考虑到空间数据内在的连接方式，在一定程度上较好地解决了数据的非致密非规则分布问题。

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％。