扩大

Receivable account is an item of corporation's financial investments with the purpose of expanding sales.

应收款项是企业一项资金投放，是为了扩大销售而进行的投资。

This article discusses accountant theory question,on the one hand,must manifest our country accounting system endeavour and the international accounting convention trail connection,favors the deepened reform,the expansion opens,promotion development;On the other hand,we also should pay attention,reforms through our country's accountant,but also may promote the international accountant's reform,favors altogether seeks the cooperation and the development.

本文探讨的会计理论问题，一方面，要体现我国会计制度力求与国际会计惯例接轨，以利于深化改革，扩大开放，促进发展；另一方面，我们还应注意，通过我国的会计改革，还可以促进国际会计的改革，以利于共谋合作与发展。

By reviewing the history of international public accounting firms, we find that the formation of "Big 5" is the final result of uncountable mergers. And this fact provides empirical evidence for our accounting firms enlargement of scale through consolidation in order to develop oligopoly in the audit market.

通过回顾国际会计师事务所的历史演变，我们发现，"五大"是经过无数次合并才最终形成的，这一事实为我国会计师事务所通过合并扩大规模，形成寡头垄断型审计市场结构提供了经验证据。

Our country'S traditional social security fund raises the mode,does not divide the nature of ensuring the proj ect,the accounting on a cash basis of implementation without exception,one that is with the reform of the social security system and social security system is sound,range and enlargement of scale of social security,single accounting on a cash basis already unbearable social security complicated request of situation.

我国传统的社会保障基金筹集模式，不分保障项目的性质，无一例外地实行现收现付制，随着社会保障制度的改革和社会保障体系的健全，社会保障的范围和规模的扩大，单一的现收现付制已难以应付社会保障复杂情况的要求。

However,when accounting the financial income of paid services,we often ignore either the accrued expenses resulting from using the school's tangible and intangible assets as the cost-sharing,or the economic losses it may bring to school.

随着高校办学自主权的扩大和高校办学层次和形式的日趋多样化，根据社会需求，利用现有的资源和自身的优势，通过校内外办班、技术服务、专利转让、利用无形资产、出租、开放有形资产，进行合理合法的有偿服务，对有偿服务的收入进行财务核算时，忽略了耗用学校有形资产、无形资产准确分摊进入成本和或有事项可能给学校带来经济损失的预提费用。

The welded pipe products is partitioned into five arrangements as per its characteristics and its six developing directions toward thin wall thickness,thick wall thickness,high accuracy,high grade,inside burr removal and anti-corrosion,etc.are analyzed.

我国中小直径焊管经过20世纪80~90年代的飞速发展，品种结构和应用领域已经有较大的改善，但是低压流体输送管、一般结构管比例较大，与焊管发达国家在锅炉、化工、油井、机械构件、高压流体输送用承压钢管和精密钢管领域不断扩大焊管的使用范围、提高高等级焊管使用数量方面存在一定的差距。

In modern Chinese, there exists an expanding tendency in the employment of accusative subject sentence, where accusative word is taken as the subject; meanwhile, many meaningful discussions have also been conducted in its types, expressive functions, conditions of usage, and forming reasons.

受事主语句是受事做主语的句子，在现代汉语中的使用有扩大的趋势。很多学者对受事主语句的类型、表意功能、使用条件及形成的原因等都进行过有意义的探讨。

The base-catalyzed rapid polymerization of caprolactam applied to the spinning of synthetic fiber was investigated. Acetanilide was used as molecular weight stabilizer, which could efficiently control the course of polymerization and to obtain the polymer with stable viscosity. The scale-up experiments on continuous polymerization and direct spinning were run smoothly.

对碱性催化的己内酰胺快速聚合应用于纺丝进行了研究，采用了合适的分子量稳定剂，控制了聚合进程，得到粘度稳定的聚合体，并且进行了连续聚合直接纺丝的扩大试验，取得了持续稳定运转的结果，纺出产品复丝，其抗张强度为5—6克/，延伸为19—25％，与水解聚合方法同类产品丝相仿。

So the theoretical basis is provided for optimizing achromatism of the rhomb-type retarder and the material selecting scope can be extended.

从而为优化菱体型相位延迟器的消色差性，扩大材料的选取范围提供理论指导。

Among 9 positive cases, 6 liver samples could been found mild histological changes (66.7%), such as swollen, acidophilic degeneration, and lymphocytic infiltrate in portal tract, which were seminal to changes of hepatitis.

阳性病例的切片经HE染色后，6例(6 6 7%)有轻微的肝组织病理改变，包括肝细胞胞浆疏松化、嗜酸性变以及汇管区的扩大和淋巴细胞浸润等。

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。