分摊

With more and more domestic and international telecommunication companies taking part in the business competition of the telecommunication trade the cost allocation way inside enterprises that settled account and adopted is transiting to settling the income between enterprises gradually.

随着越来越多的国内外电信运营商参与到电信行业的业务竞争中来，各电信运营商的结算方式正由企业内部成本分摊向企业间的收益结算过渡。

However,when accounting the financial income of paid services,we often ignore either the accrued expenses resulting from using the school's tangible and intangible assets as the cost-sharing,or the economic losses it may bring to school.

随着高校办学自主权的扩大和高校办学层次和形式的日趋多样化，根据社会需求，利用现有的资源和自身的优势，通过校内外办班、技术服务、专利转让、利用无形资产、出租、开放有形资产，进行合理合法的有偿服务，对有偿服务的收入进行财务核算时，忽略了耗用学校有形资产、无形资产准确分摊进入成本和或有事项可能给学校带来经济损失的预提费用。

Eighthly,on the basis of the agent"s risk share model in Holmstrom and Milgrom,the risk evasion and the effect of the staff"s property on risk share was studies,and the reasonable risk share proportion on the staff under risk evasion and property restriction was analyzed,and the effective environments for different restrictions was probed into further.

在文献m与 Milg＊m］的代理人风险分担模型的基础上，基于企业与员工的风险规避，研究了风险规避以及员工资产对风险分摊的影响，分析在风险规避和资产约束条件下员工合理的风险分摊比例，并探讨不同约束的生效环境。

Then, interruptible load is introduced into transmission congestion management in the paper. The paper discusses the application of interruptible load to transmission congestion management in power pool market. Market risk of evade is very important in transmission congestion management. The FGR, FTR, TO are introduced into transmission congestion management, its concept and implement in bilateral market are discussed in the paper. It provides the valid means of evadable price risk for the market participant. The reasonable allocation of congestion cost is very important in transmission congestion management. The paper proposed a novel methodology for allocation of congestion cost based on the line flow analysis.

然后，将可中断负荷引入到输电阻塞管理中，对其在电力联营体交易市场模式下输电阻塞管理中的应用进行了全面阐述；市场风险的规避是输电阻塞管理中需要考虑的重要内容，本文将基于潮流的输电权、金融型输电权及输电期权引入到输电阻塞管理中，阐述了其基本概念以及在双边交易市场模式下的具体实施，为市场参与者提供了规避价格风险的有效手段；阻塞费用的合理分摊是输电阻塞管理中的重要内容，本文提出了一种基于阻塞线路潮流组成分析的阻塞费用分摊新方法。

Commencing from the basis of carrier's liability established in Hague Rules, this paper analyzes the relation between the ship interests'fault and general average contribution in conjunction with an introduction of the respective judicial practices and doctrines in United Kingdom, United States and China in this respect together with the understanding as to Rule D of York-Antwerp Rules 1974, and therefore concludes as follows:(1) No contribution may be collected from cargo where the general average was occasioned by the ship interests'fault, whether exemptible or actionable.

本文从《海牙规则》所确立的船东责任制度出发，结合英美两国及我国的司法实践和观念以及对《1974年约克-安特卫普规则》的规则D的理解，针对船方的过失与共同海损分摊之间的关系进行了探讨，并得出如下结论： 1、无论船方的过失是否可以根据法律或合同予以免责，只要该过失使得共同海损行为成为必要，船方就无权要求货方参与分摊。

The optimal model of indirected cost allocation for maximizing profit of enterprises using cost based pricing has been developed.The object function of maximizing profit has been shown convex.Then,a method of optimal indirected cost allocation for maximizing profit has been proposed.

在此基础上建立了企业在采用成本定价法时，以获得最大利润为目标的间接固定成本分摊的优化模型，证明了成本分摊的利润性能函数是一个凹函数，由此给出了一种利润最大化的间接固定成本的优化分配方法

We introduce the shadow price to prorate fares, then the prorated fares were regarded as leg revenue and the EMSR was extended to manage multi-leg seat inventory control problem.

本文将影子价格引入票价分摊公式，定义分摊票价为航节收益值，拓展了单航节舱位控制中普遍使用的期望边际座位收益方法，并用于多航节舱位控制中。

Failing such notification, or if within 12 months of a request for the same any of the parties shall fail to supply evidence in support of a notified claim, or particulars of value in respect of a contributory interest, the average adjuster shall be at liberty to estimate the extent of the allowance or the contributory value on the basis of the information available to him, which estimate may be challenged only on the ground that it is manifestly incorrect.

如不通知或经要求后十二个月内不提供证据支持所通知的索赔或关于分摊方的价值的详细材料，则海损理算师可以根据他所掌握的材料估算补偿数额或分摊价值。除非估算明显不正确，否则不得提出异议。

Instead of farming out their drug-testing project to the world's PC s and Macintoshes, they have gone for the jugular: the world's supercomputers.

研究人员没有把的药物检测项目分摊给全世界的个人电脑用户和麦金塔电脑用户，而是一步到位：分摊给世界上的超级计算机。

Instead of farming out their drug-testing project to the world's PCs and Macintoshes, they have gone for the jugular: the world's supercomputers.

研究人员没有把的药物检测项目分摊给全世界的个人电脑用户和麦金塔电脑用户，而是一步到位：分摊给世界上的超级计算机。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。