实务

Since the latter is more common and more abominable, the paper puts stress on it.

本文的研究方法有以下特点：第一，理论和实务并重。

It attempts to define the above-stated terms based on authors' practical participation experience and analyzes the triple role, consumer-seller-operator; a distributor plays in the mean time. The conclusions of this study are summarized as follows

本研究透过质性研究的方法，首先对会场与每会必到做贴近实务的定义，并剖析直销商身兼消费者、销售者与经营者的「三位一体」特殊角色，以辨识各种体验理论的适用性。

China's Supreme People's Court issued mainly by the large number of abstract way of judicial interpretation to guide judges in the case pending the application of the law, which the exercise of judicial initiative in the theoretical circle and practical caused a certain amount of controversy.

我国主要是由最高人民法院发布大量抽象性司法解释的方式来指引法官在个案审理中的法律适用，这种司法能动性的行使方式在理论界和实务界引发了一定的争议。

This can rightly confirm the significance of this test for the academe and business environment.

进一步印证了本研究对于学术界和实务界的重要意义。

Especially, this paper proposes ways to extend research on the implementation of new accounting standards in China from the perspectives of practice survey, academic research, and institution development.

特别就我国新准则的实施情况，探讨了如何从实务调查、学术研究和制度建设方面深入研究。

Online learning must be the main stream and online test will substitute the traditional paper-and-pencil test in the future. In order to respond to the coming of online learning era, how to make good use of the Internet is an important issue. Teachers can design online test questions to effectively understand students' learning performance and control their learning condition. Then teachers can provide remedial programs. Therefore, developing a flawless online test system to satisfy users' request is a critical issue both in practical and academicals.

网路学习必然是未来发展趋势，线上测验也逐渐取代传统考卷测验方式成为主流，为因应网路教学时代来临，如何善用网际网路让教师得以藉由线上测验之试题设计，而能更有效进行测验与验收学生之学习成效，且充份掌握学生之学习情况，后续即能针对能力较弱之处进行补救教学，因此，建构完善的线上测验系统以符合使用者需求，对实务界及学术界来说，都是一项很值得进行研究之议题。

THE ACCOUNTING PERIOD CONVENTION It is contemporary accounting practice to measure the result of an entity's operation over a relatively short period and to present a balance sheet at frequent intervals.

会计期间惯例现代会计实务是对一个单位在较短期间内的经营成本进行计量，并定期编报资产负债表。

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。

Network Accounting and the emergence of progressive development, the impact of the lunwen114traditional accounting theory and practice, but also the impact of the traditional accounting software and accounting entry.

网络会计电算化的产生及逐渐发展，冲击了传统的会计理论和实务，也冲击了传统的会计软件及会计录入。

This article stresses in practice calculation accounting entry processing, had considered some processing detail, has not used in teaching material's formula, intends to simplifies, is advantageous for the understanding.

本文侧重于实务核算中的会计分录处理，考虑了一些处理细节，没有使用教材中的计算公式，意在化繁为简，便于理解。

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。