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The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions,guide trading activity and can accord with international criterion that accounting convention integrate.

企业由于管理不善或遭受外界因素影响导致资金周转不灵、盈利能力下降、资不抵债,陷入债务困境,导致重组活动不断发生,进而促成了债务重组准则的产生。1998年债务重组准则首次颁布,对于规范我国债务重组交易行为、保护债权人利益等起到了积极作用。2001年准则对1998年准则进行了修订,这是我国政府根据市场环境特点以及债务重组具体实务中存在的问题做出的突破性举措。2001年准则在一定程度上防止了上市公司利用准则进行利润操纵以及盈余管理。2006年准则的修订,其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例趋同的准则。

Mainly, the article divides into six contents: system development background and method of exploitation, demand analysis, system analysis, system design, system implementation and conclusion. In demand analysis, has established first with the example model, and comes the detailed description through the active chart to use the example. Through the sequence chart and the VOPC chart, I completed the definition of boundary, control and data entity of the fore-platform in system analysis. The system design mainly has carried on the detailed design to kind of and the database.

在需求分析中,先建立了用例模型,通过文字和活动图来详细的描述用例,确定了前台子系统的各个功能模块;系统分析中,使用序列图和VOPC图完成了对系统运作过程中涉及的界面、控制、数据实体的定义;系统设计主要主要对类及数据库进行了详细的设计;系统实施中,对前台子系统的物理部署、实施环境进行描述,包括系统的主要界面和部分代码。

Retrospectively reviewed and summarized the surgery approach, the curative results and advantages of the surgery treatment, comparing with the laser surgery and radiotherapy. The dynamic follow-up of the movement of the arytenoid cartilage, the reconstruction of the glottis rimae and the changes of the voice were analyzed. The preoperative and postoperative voice quality was compared with the software of Dr.

在手术方法、术后喉功能的恢复、治疗效果及治疗优势等方面进行了总结,并与激光、放疗等治疗方法进行了初步地比较分析;并且对术后声带的活动、声门裂的形态及嗓音变化作了动态观察随访,并应用Dr.speech嗓音质量评估软件对术前、术后嗓音质量做了分析对比。

This paper discusses the eight ways in which artistic invention is made in biography,concerning the subject matter,the biographee s personality,the textual structure,the reasonable imagination and fiction,the description of details ,the mental activities,the design of dialogues,and the use of language skills.

本文从主题的确立、人物特点的把握、传记的布局谋篇、合理的想象和虚构、细节描写、心理活动描写、对话语言的设计、语言技巧的运用等八个方面全面论述了传记文学进行艺术加工的方法,认为传记文学在坚持真实性的前提下,是可以进行艺术加工的。

By using the statistical data of 2005 urban cantonal non-agriculture population and its labor force structure from the Chinese urban year-books, with the start of basic urban economic activities, using the study on urban economic basis with the base of multivariate cities, this paper analyses the urban comprehensive functional classification of 18 cities in Henan Province, and classifies all cities into 6 groups, then analyses the urban functional system of Henan.

采用2005年城市市辖区非农业人口以及劳动力与就业人口的统计资料,以城市基本经济活动为出发点,在多变量聚类的基础上运用城市经济基础研究的方法,对河南省18个主要城市进行综合职能分类,共分出6个大类,然后进行简单的分析。

In Canada, there are a lot of extracurricular activities. I joined skiing club before the Christmas break. We have morning run on every Tuesday and Thursday. Sometimes, we do some strength training in our school swimming pool or practice yoga.

我们的课余活动也很丰富,我参加了滑雪队训练,每周二和周四早晨进行跑步训练,有时在学校游泳池进行水中力量训练或者做瑜伽,现在下雪了我们就开始滑雪训练了。

In recent years the research of cognitive style is to analyze and study as a whole. As far as the different cognitive style theories are concerned, its immanent configurational characteristics have been analyzed and investigated : 1. Grigorenko andSternberg(1995) categorized the cognitive styles from three aspects--cognition, personality, activity.

近年来对认知方式的研究是从整体上分析、探讨认知方式问题,并且对所提出的认知方式理论进行分析梳理,探索其内在的结构特征:1、Grigorenko和Sternberg(1995)从认知、人格、活动三种基本侧重点对认知方式研究进行归类

Expresses its appreciation to the Secretary-General for his constructive efforts to promote training and assistance in international law within the framework of the Programme in 2004 and 2005, in particular for the organization of the fortieth and forty-first sessions of the International Law Seminar, held at Geneva in 2004 and 2005, respectively, and for the activities of the Office of Legal Affairs of the Secretariat related to the fellowship programme in international law and to the Hamilton Shirley Amerasinghe Memorial Fellowship on the Law of the Sea, carried out, respectively, through its Codification Division and its Division for Ocean Affairs and the Law of the Sea

赞赏秘书长在2004和2005年协助方案的范围内,为促进国际法方面的培训与协助而进行的建设性努力,特别是分别于2004和2005年在日内瓦举办的第四十届和第四十一届国际法讨论会,并赞赏秘书处法律事务厅分别通过其编纂司及海洋事务和海洋法司进行了与国际法研究金方案和汉密尔顿·谢利·阿梅拉辛格海洋法纪念研究金有关的活动

Expresses its appreciation to the Secretary-General for his constructive efforts to promote training and assistance in international law within the framework of the Programme in 2000 and 2001, in particular for the organization of the thirty-sixth and thirty-seventh sessions of the International Law Seminar, held at Geneva in 2000 and 2001, respectively, and for the activities of the Office of Legal Affairs of the Secretariat related to the fellowship programme in international law and to the Hamilton Shirley Amerasinghe Memorial Fellowship on the Law of the Sea, carried out, respectively, through its Codification Division and its Division for Ocean Affairs and the Law of the Sea

表示赞赏秘书长在2000和2001年协助方案的范围内,为促进国际法方面的培训与协助而进行的建设性努力,特别是分别于2000和2001年在日内瓦举办的第三十六届和第三十七届国际法讨论会,并赞赏秘书处法律事务厅分别通过其编纂司与海洋事务和海洋法司进行了与国际法研究金方案和汉密尔顿·谢利·阿梅拉辛格海洋法纪念研究金有关的活动

Caption:: In space, instrument repairs and module installations, mostly are done by extravehicular activities carried out by astronauts in weightlessness.

在太空中,仪器维修和组件装配工作,很多都需要太空人进行舱外活动,在无重状态下进行。

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This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。

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双标记神经干细胞的增殖、分化活力与未标记神经干细胞相比无改变。