实务

Chapter two reviews the literature in this field. Chapter three and four point out the problems existing in our country's loan-loss provision accounting policy and practice. Chapter five to chapter eight systematically review the experiences of amphibolous, debate, conflict and harmonize process of ALLL standards in America since 1975, as well as the latest dynamics on the measurement model of loan asset. The problems, experience and lessons of the whole process are analyzed from the professional perspectives of accounting recognition, measurement and disclosure. Chapter nine gives some suggestions to our country's loan-loss provision accounting policy based on the American experience. Chapter ten concludes.

第二章对国内外有关贷款损失准备金问题的实证及规范研究进行了回顾；第三章和第四章分析归纳出我国在贷款损失准备金会计政策及计提实务中存在的若干问题；在第五至第八章从确认、计量和披露等角度系统回顾了美国1975年以来在贷款损失准备金会计政策问题上所经历的模糊、分歧、冲突与协调历程及其对银行稳健和信息透明的影响，并对其在贷款资产价值计量问题的上最新发展动态进行追索和讨论；第九章在借鉴美国经验的基础上，针对我国贷款损失准备金会计政策与实务中所存在的问题，提出若干政策建议；第十章给出本文结论。

Taking assets-related events as an example and using several quantitative methods including Jaccard Coefficient, on one hand this paper examines and analyses the harmonization degree between China's accounting standards and international accounting standards (IAS3)and its changes on different stages during China's accounting reforms since 1998; on the other hand, based on the related accounting policies adopted respectively in the domestic and oversea annual reports of B-share companies, the paper also measures the degree and process of international harmonization of China's accounting practice. Nevertheless, the paper examines the relationship between the two types of accounting harmonization directively through several non-parameter statistic methods.

本文以资产计价相关会计事项为例，运用Jaccard系数等多种量化研究方法，对1998年以来我国会计改革的不同发展阶段1上中国会计准则与国际会计准则(IAS2)之间的协调程度及其变化趋势进行了测量与分析；并以我国B股上市公司分别按CAS与IAS编制的境内、外年报所采纳的相关会计政策为数据来源，测量了我国会计实务的国际协调程度与进程；此外，本文亦通过多种非参数统计方法直接检验了会计的准则协调与实务协调之间的关系。

During our discussion, we may find out the problem of its operation. Currently, our nation's operation is based on Judicial Yuan's Meeting on February 7 , 2002 for the nationwide court's chief and Forum on judicial business, as well as Taiwan's Superior Court's criminal chief judge's decision on April 25, 2002, and also Ministry of Justice's No. 910800949 attached letter of March 7, 2002—A reference principle for prosecutors' institution to manage affairs corresponding to the modification of partial criminal litigation act. Currently, the entire operation of setting for trial goes smoothly. The most important part is Chapter Six, whose point of view is from the aspect of practical operation. And it amasses the information about the decision of setting for trial from twenty-one local courts nationwide. This chapter will explore the effect of its concrete operation and analyze it synthetically with statistics.

在介绍过程即可发现现行实务运作所衍生之问题何在，而目前我国实务之运作均以司法院九十一年二月七日所召开之全国各级法院首长司法业务座谈会之决议及九十一年四月二十五日台湾高等法院刑事庭长会议之决议，暨法务部九十一年三月七日九十一年度法检字第九一0八00九四九号函之附件「检察机关因应刑事诉讼法部分条文修正办理事项参考原则」之内容为依据，目前整个声请交付审判制度之运作尚称正常顺利。

Based upon above-mentioned factors, pursuing the change of international hull insurance and lucubrating development and change of theory and practice in hull insurance and protection Sindemnity at home and abroad, especially for the development of insurance practice appears to more important.

此时，追踪国际船舶保险的变化，深入研究国内外船舶保险和船舶保赔保险的理论和实务的发展变化，特别是在保险实务的发展的就显得更加重要了。

To Oct. Leaders and teachers from AQSIQ, MOFCOM, Ministry of Foreign Affair and Party School of Guangdong CCP committee will be invited. Professional experts, scholars with good English communicative skills will teach at the workshop. There will be 14 lectures including: Fundamental Realities of China, Commerce in China, China's Reform and Opening, Chinese Foreign Relations, Decision Mechanism, Administration Capacity Building, Cost Control, Kimberley Process Certification Scheme Requirements in Detail, Entry-Exit Surveillance and Risk Assessment, Internal Surveillance and Work Guide System Building, The Application of Network Administration System in Kimberley Process, Kimberley Process Certification Scheme Operational Management Website Practice, Rough Diamond Trade and Processing Control Practice, Rough Diamond Inspection Technology; 3 on-site practice courses include: Port Administration Practice, Computer Operating System, Commonly Used Office Software and Internet Practice, and Rough Diamond Inspection Practice; 3 on-site investigation tours include: Business in Cosmopolitan City Guangzhou, Diamond Import-Export and Processing Enterprises Supervision, and Trade Supervision at Shanghai Diamond Exchange.

本次研修班的主要内容如下：研修班共安排十四项专题讲座，讲座题目分别是中国的基本国情、中国的商务工作、中国的改革开放、中国的对外关系、决策机制、执政能力建设、成本控制、金伯利进程证书制度要求详述、进出口监管与风险评估、内部监控及工作导则体系建设、网络管理系统在金伯利进程工作中的应用、金伯利进程证书制度业务管理网站实务、毛坯钻石贸易及加工监管实务和毛坯钻石查验技术方法，将邀请国家质检总局、商务部、外交部的领导以及广东省委党校的老师，同时选派和聘请多名专业水平高，具备外语沟通能力的专家、学者为学员授课。

The department has scored brillian academic achievements in recent years and takes the lead in such research fields as theory of double-entry accounting, auditing system, accounting for financial derivative product, management techniques of financial engineering, credit evaluation and management for small and medium sized enterprises.

会计与财务管理系拥有一支精干、富有创新精神的教学与科研团队，主要研究方向包括财务会计理论与会计信息、审计理论与实务、管理会计与实务、资本市场与投资、商业银行风险管理、投资银行业务创新，其中复式会计理论、审计制度、金融衍生产品会计、金融工程管理技术、中小企业信用评价与管理等方面的研究在国内处于领先的地位。

Origin of teach resources and constitute are different. In China , most of teachers are graduators who are continue in the school and to teach, so they have not experience. But in America , it's not that statement, all graduators must engage in the practice after graduate ,but can't to teach directly.

4，师资来源及组成不同，中国大多是毕业留校而来，大多数教师没有干过实务，而美国几乎没有直接留校任教一说，所有的毕业生毕业之后都必须出去从事实务工作，而不能直接从事教学工作。

This thesis Starts with theory analysis and practical analysis of the commercial circles, it has although explained the in herent related of commercial circles with advancing type relation of industry's theories, effect theory of the tiny drop, value chain theory, polarize the effect theory. It has introducted Riley's rule, Haffs probability rule and Hotaily's model, and regarded it as a tool to analyses the appeal of the trade circles. The thesis has analyzed the demand state, competition state, development potentiality, radiate strength of the trade circles, the place choosing of the trade circles, scale and function analysis, and advantage of the trade company in the trade circles.

本论文从商圈的理论分析和实务分析入手，阐述了商圈与推进型产业理论、涓滴效应理论、价值链理论和极化效应理论的内在关联，引进了赖利法则、哈夫概率法则和豪泰林模型作为对商圈吸引力进行分析的有效工具，从需求状况分析、竞争状况分析、发展潜力分析、商圈辐射力分析、商圈的选点、规模和功能分析以及商圈中的商家优势分析几个角度对商圈进行了实务分析。

Starting from the definition and features of goodwill, the article analyses the features and constituents of goodwill, further illustrates the confirmation, calculation of goodwill created or purchased, the relevant accounting problems and negative goodwill on the basis of classical works on accounting theories and practics, puts forward the author's theoretical understanding and practical opinions on business to give full place to the goodwill accounting and keep up with the constant developing steps of accounting.

本文从商誉的涵义、特征着手，对商誉的性质和构成要素进行分析，综合会计理论和实务界的权威著作，深入阐述了自创商誉、外购商誉的确认、计量和它们的会计处理问题以及负商誉问题，提出对商誉的理论认识和实务的意见，以发挥商誉会计应有的作用，适应会计不断发展，改革与创新的步伐。

In this paper, the judicial practice in the application of quasi-national staff of the criminal law of corruption, legislation and judicial interpretation to explain specific cases encountered or may encounter the problem, in theory, be explained and applied to specific cases of legal ideas and value judgments, with a view to give the work of criminal justice practices, especially in the fight against economic crimes, the work of staff to provide some suggestions and comments.

本文对司法实务部门在适用有关准国家工作人员贪污犯罪法条、立法解释和司法解释处理具体案件过程中遇到或可能遇到的问题，在理论上予以阐释并提出适用于具体案件的法律理念和价值判断，以期能给刑事司法实务工作人员特别是从事打击经济犯罪工作的人员的工作提供一些建议和意见。

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。