合并

A second complication arising from the merger is that the 1977 figures shown in this report are different from the 1977 figures shown in the report we mailed to you last year. Accounting convention requires that when two entities such as Diversified and Berkshire are merged, all financial data subsequently must be presented as if the companies had been merged at the time they were formed rather than just recently. So the enclosed financial statements, in effect, pretend that in 1977 the Diversified-Berkshire merger already had taken place, even though the actual merger date was December 30, 1978. This shifting base makes comparative commentary confusing and, from time to time in our narrative report, we will talk of figures and performance for Berkshire shareholders as historically reported to you rather than as restated after the Diversified merger.

合并案所引发的第二项影响则是今年报表中秀出1977年的数字与去年提供给各位同一年度的数字有所不同，会计原则要求当像多元零售与伯克希尔这样二个独立个体合并时，所有报告的财务数字都必须假设这两家公司原本就在一起，所以后续呈现所有数字，是假设这两家公司早在1977年就已经合并，虽然真正合并的日期是1978年的12月30日，这样的改变使得比较性的评论很容易产生混淆，因为以往的报告中，我们告诉各位的都是伯克希尔的历史记录，而非依照合并多元零售后重新修正数字。

Result:322 cases,The trouble CT scanning sees the cerebellum star type cytoma 1 cases;cerebritis 18 cases;Ametropia 51 cases;The adenoid body is light, moderate large 79 cases;The encephalitis merge has nasosinusitis 37 cases;Nasosinusitis merge has the nose polyp 12 cases;The merge has the paranasal sinus mucous membrane cyst 6 cases;The merge has the mastorditis 29 cases;The merge has nasosinusitis, the mastorditis 22 cases.

结果：322例患儿头CT扫描见小脑星形细胞瘤1例，脑炎改变18例，脑炎合并有鼻窦炎的37例，屈光不正51例，腺样体轻、中度肥大79例，重度肥大59例。其中有鼻窦炎77例，鼻窦炎合并有鼻息肉12例，合并有鼻窦黏膜囊肿6例，合并有乳突炎29例，合并有鼻窦炎、乳突炎的22例。

Types of the combination were as follows: ASD and VSD, 2 cases; ASD and PS, 2 cases; ASD and MS, 1 case; ASD and coronary artery stenosis, which needed interventional treatment, 1 case; VSD and PDA, 3 cases; ASD and anomalous inferior vein cava drainage, 1 case; PDA and B-preexcitation syndrome, 1 case; PDA and dextrocardia, anomalous inferior vein cava drainage, 1 case.

复合类型为：房间隔缺损合并室间隔缺损2例，ASD合并肺动脉瓣狭窄2例，ASD合并二尖瓣狭窄1例，ASD合并冠脉狭窄需介入治疗1例，ASD合并右位心1例，VSD合并动脉导管未闭3例，PDA合并B型预激综合征1例，PDA右位心、下腔静脉肝段缺如1例，VSD合并下腔静脉肝段缺如1例。

The preliminary joinder of actions is a kind of joinder with special structural elements,and in history it's legitimacy was once in question.

诉之预备合并是有顺位的诉讼合并方式，其构成有特殊的要件。预备合并又分为客观的诉之预备合并和主观的诉之预备合并。在大陆法系诉讼法发展的历史上，预备合并之诉的合法性经过了长期的争论与摇摆。

The main contests of the courses are as following: the theory foundation, the research scope and the research method of senior financial accounting; The conception, category and procedure of enterprises combination; The fundamental differences and relationship of accounting, pursing and pooling of interest method; The conception of consolidated accounting statement and three kinds of consolidate theory.

高级会计学的理论基础、研究范围和研究方法。企业合并的含义、种类与程序。会计方法，购卖法和权益法的基本原理、区别和联系。掌握合并会计报表的概念，三种合并理论。合并会计报表的种类，编制合并会计报表的基础工作。

The methodology applicable in the making of the Consolidated Financial Statement includes the purchase method, the pooling of interest method and the fresh-start method while the methodology adopted in the ...

企业合并日合并会计报表的编制方法有购买法、权益集合法和新实体法；期末合并会计报表的方法有全部合并法、比例合并法。

Two merging methods of Bézier curves are generalized to tensor product Bé zier surfaces, we propose two methods to approximate two pieces of adjacent tensor product Bézier surfaces by a piece of tensor product Bézier surface. We offer the explicit formulas of the merged tensor product Bézier surfaces with all kinds of merging conditions.

同样，Bézier曲线的两种合并方法也被成功的推广到张量积Bézier曲面上，得到把两片相邻张量积Bézier曲面合并成一片张量积Bézier曲面的两种合并方法，并给出在各种合并条件下的合并曲面控制顶点的显示表示式。

ResultsHematological system diseases accounted for a certain proportion in the causes of gestation complicated anemia and gestational hemopathy can be caused by many kinds of hematopathy. The degree of gestation complicated anemia was mild or middling usually, severe anemia was less. Thrombocytopenia was more caused by hematopathy, and middle or sever degree was more. Gestation complicated anemia, hematological system disease and thrombocytopenia could increase the harmful effects on mother and fetus.

结果：妊娠期合并贫血的病因中，血液系统疾病占一定比例；妊娠合并贫血程度多为轻、中度，重度贫血较少，血液系统疾病引起的贫血多为中、重度；妊娠合并贫血患者，血小板减少多因血液系统疾病引起，减低程度多为中、重度减低；妊娠期合并贫血、合并血液系统疾病和血小板减少可增加对母儿的不良影响。

Moreover, the author analyzes some special questions which including the ascertain to scope in multinational-corporations; the question of scope changed in the middle of a year, such as the ascertain to date and the number of beginning, select the combination method to period statement and the disposal to the question of inside trade's unconsummated profit.

并针对合并范围的一些特殊问题进行了探析，如：在多层控股关系下合并会计报表合并范围的确定；合并范围在年度内发生变动的各类问题如并表日与年初数的确认、时期报表的合并方法选择以及内部交易未实现损益等问题的处理。

In thefirst place,the author eriticizes the confusion of conflicts of actions incivil procedural law textbooks in our country.On the basis ofreference to the viewpoint in face in civil law countries,and based onsubstantive law theory concerning object of action,the author gives adetailed and deepened analysis of the possible theoretical andprocedural questions of objective conflict of civil actions.Then theauthor studies the definitions,conditions,procedures and the processof court decision-making about the alteration of theobject of action,and tries to construct a whole set of theoretical system concerningobjective conflicts of action and alteration of the object of action.

首先，本文批判了我国民事诉讼法教材中关于诉的合并概念的混乱现象，在借鉴世界大陆法系通行的理论观点的前提下，以诉讼标的理论实体法学说为基础，分析了客观的诉的合并的条件、种类，论述了客观诉的合并的审查与裁判的过程，对民事诉讼中客观的诉的合并可能涉及的诸多理论和程序问题进行了深入细致的分析；在此基础之上，进一步对诉讼标的的变更的含义、条件以及诉讼标的变更的程序和法院的裁判过程进行了研究，力图建立一套完整的客观的诉的合并和诉讼标的的变更理论体系。

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％。