实际情况

Three kinds of attitudes come up here. One is the saying of abolishment.

本文认为，前两种观点的理由不够充分，而且也不完全符合我国的实际情况，因而是不可取的。

Because of the abolition of the tax is still very difficult, is also exempted in accordance with the actual situation.

由于取消税仍然是非常困难的，也是根据豁免的实际情况。

Considering the nonlinear and Elastic-Plastic and anisotropy trait of soil, the method of numerical analysis can reflect the relation between abreaction of pore press and framework distortion of soil and can simulate the fact of field and complex boundary condition and so on. So the method of numerical analysis has been abroad used in the area of theory research.

数值分析方法可以考虑到土体的非线性、弹塑性和各向异性等特点，能准确地反映出孔压消散与土骨架变形之间的关系，而且可以较好地模拟现场实际情况以及复杂的边界条件等，因此在理论研究领域得到了比较广泛的应用。

If it is difficult to understand the actual situation and make judgments, I think that abstention is the most respinsible approach.

如果实在难以了解实际情况、做出判断，我认为弃权票才是最负责任的做法。

The results were accordant with the fact, as proved the scheme of evaluation index is reasonable.

评价结果与三村落发展的实际情况相符合，从而证明选用的指标体系是合理的。

For the project already inked a construction contract but not yet settled of account, if it is not agreed or not clearly agreed in the contract, the project owner and the contractor may sign through consultation a supplementary agreement in view of the actual circumstances of the project.

已签订工程施工合同但尚未结算的工程项目，如在合同中没有约定或约定不明的，发承包双方可结合工程实际情况，协商订立补充合同协议，建议可采用投标价或以合同约定的价值月份对应造价。

The new accounting standards have constructed the quite complete organic unification system for the first time, established comprehensively to report that the user made the macro-scientific policy-making to provide really has, reliable, fair and just is related the accounting information the business finance report goal, also has realized with international accounting convention hastening with, also has given dual attention to China's actual situation and accountant is familiar with.

新会计准则首次构建了比较完整的有机统一体系，全面确立了为报告使用者作出科学决策提供具备真实、可靠、公允的相关会计信息的企业财务报告目标，既实现了与国际会计惯例的趋同，也兼顾了中国的实际情况和会计习惯。

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。

So,it is important to learn some excellent experiences of other countries and to give some advisement in how to improve the accounting treatment of enterprise pension plans in our country.

因此，有必要在借鉴国外成熟的养老金会计核算经验之上，结合我国的实际情况，对我国的企业养老金会计提出改进建议。

The results of our numerical simulation show that the numerical method applied in our paper is practical, the calculation results match the actual situation properly; the digital images from numerical simulation possess a positive significance in understanding and improving the heat flow distribution of the meat dry kiln. The proposed method provides a feasible approach to analyze and improve the flow field of meat dry kiln with numerical simulation.

数值计算的结果表明：本文所用的数值计算方法是可行的，基本符合实际情况；所得计算结果分析图像对了解干燥窑中流场的分布情况和如何改善干燥窑流场分布具有积极的参考意义，本文所提出的方法为采用数值计算方法分析改善干燥窑流场问题提供了一种可行的手段。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。