准则

But just one year later, this original edition was emended in 2001; because of the use of old accounting standards for Non-monetary Transaction had caused many questions in reality.

财政部于1999年首次发布了《企业会计准则——非货币性交易》，但是该准则实施仅一年，就因为实务操作中出现的诸多问题于2001年进行了重大的修订。

America's rulemaker, the Financial Accounting Standards Board, has been excoriated by Congress and is back at the drawing-board too.

美国的规则制定机构，金融会计准则理事会在议会的责令下也着手重新修改会计准则。

Has been recognized as most responsible for FASB 123, or Stock Option Expensing on the GAAP Income Statement .

已被公认为最负责任的的财务会计准则 123 ，或股票选择权开支的公认会计准则损益表。

According to Chinese accounting norms expenditures on research and development are processed by expensing while international accounting norms regulates that they should be capitalized.

我国会计准则对研发支出采取了费用化的处理办法，国际会计准则则规定研发支出采取资本化的办法。

The control criteria of system stochastic optimal control involving the probability density evolution analysis are presented in reference to the physical senses of control objectives, and three classes of control criteria hinging on evolution processes with hierarchical levels are developed.

从目标控制量的物理意义出发，提出了基于系统概率密度演化分析的最优控制准则，建立了递阶层次的演化过程控制准则类。

In this dissertation, the design principle of the approach of typical fuse-warhead matching was given. According to the principle, this dissertation constructs four kinds of matching ways of fuse with warhead on the basis of obtaining necessary intercrossing information.

文中还给出了典型引战配合逼近的设计准则，并在获取必需的交会信息的基础上，依据典型引战配合逼近的设计准则，构造了四种不同的引战配合方式。

According to some research , the implementation of accounting standards overweighs themselves .

研究表明，会计准则的执行比会计准则本身更为重要。

You may be asked to deal with a few legal issues this month or be asked to sign papers. If so, study the clauses and build a strategy with your lawyer. Decide on what needs to be done, but take your time. When Mercury retrogrades, you can be sure that the wind will soon change direction and the criteria you are using to make decisions will soon change and be less important as new priorities replace the old ones.

这个月你可能需要处理一些法律上的问题或者签订合约等，如果碰到这样的情况，请仔细研究各项条款并切实地和你的律师商量制定策略，多花点时间来决定到底该做什么，当水星逆行期间，导向是会改变的，你一直用来做判断的一些准则将会变得不那么重要，因为将会有一些新的准则产生。

In order to speedup the construction of property regulation construction and build relevant accounting legal system, integrated accounting report theoretical system reform should be actively promoted. State Fiscal Ministry re- vised former accounting standards and issued new rules.

为加快产权制度建设和建立与之相适应的会计法律体系，积极推动合并报表理论体系改革，财政部对原有的会计准则进行了重新修订，并颁布了新准则。

The mechanism of instability wrinkling in the process based on minimum energy principle is revealed, uniform mathematic description of the wrinkling wave on the strip of in-plane bending is established, the internal and external energy is deduced by energy method, and a uniform criteria of internal and external wrinkling is established; then how to combine the criteria with the FEM simulation system to make the numerical prediction of wrinkling into reality is also resolved in the paper. The effects of the forming parameters on the deforming result are analyzed by the uniform predict criteria. The results show as follows: as the compress width increase, external wrinkling first come into being, then internal winkling do, and finally in-plane bend occur; the loading wedge angle increase, internal winkling first come into being, thenin-plane bend do, and finally external wrinkling occur; in-plane bend is possible to occur with a increase of the strain-hardening exponent and the strength coefficient; and the effect of the friction factor may be ignored.

2揭示了板带不均匀压下面内弯曲成形过程基于能量原理的失稳起皱机理，提出了统一的描述内外缘起皱波形的函数，采用变分法推导了服从该波形函数的内外缘起皱能，建立了统一的起皱预测准则；将新建立的统一的起皱预测准则引入到数值模拟系统IBS中，数值预测结果与实验结果的吻合较好；分析了成形过程各参数对起皱的影响规律：随着接触变形区宽度的逐渐增大，先是发生外缘起皱，然后发生内缘起皱，进而才出现稳定成形；随着实际加载楔角的增大，先是发生内缘起皱，然后发生稳定成形，进而出现外缘起皱；硬化指数和强化系数增大，易于稳定成形；摩擦因子对起皱的影响不明显；而且接触变形区宽度对起皱的影响最大。

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％。