核算

This paper is the new corporate income tax law on the basis of comparison of the old and new income tax accounting and accounting, Analysis of the new criteria, the potential problem and to make recommendations accordingly, the better for readers to grasp and understand the new criteria.

本文是在以新的企业所得税法基础上，通过对比新旧所得税会计的核算和处理，剖析新准则隐含的问题，并据此提出建议，以便读者更好的掌握和了解新准则。

The insurance adjuster declared the automobile ''.

保险核算人宣布汽车完全毁坏了。

The insurance adjuster declared the automobile totaled.

保险核算人宣布汽车完全毁坏了。

The old labor theory of value which deny the value of natural resources and environment is revised.

在人地系统的调控手段方面，强调资源环境的价值核算和有偿使用。

When in the market place you toilers of the sea and fields and vineyards meet the weavers and the potters and the gatherers of spices,- Invoke then the master spirit of the earth, to come into your midst and sanctify the scales and the reckoning that weighs value against value.

当在市场上，你们这些海上、田中和葡萄园里的工人，遇见了织工、陶工和采集香料的——就当祈求大地的主神，临到你们中间。来圣化天秤，以及那较量价值的核算。

Starting from human resources capitalization in the financial accounting, the effect of human resources capitalization upon enterprise management is analysed using comparative and analytical method. It is held that the effects are mainly shown in the contents of financial statements and the changes in structures, in current gains and losses and taxations, the enterprise cupital, enterprise financial management and enterprise operation management.

从人力资源资本化在财务核算中表征入手，运用对比分析方法，分析了人力资源资本化对企业管理的影响，认为这一影响主要表现在使财务报表的内容和结构发生变化、对当期损益与纳税的影响、对企业投资资本的影响、对企业理财的影响以及对企业经营目标的影响等方面。

In teaching method, it should use object teaching and share out the work and cooperate with one another in the link of practice.

因为《基础会计》虽然结合部分经济业务，讲述了会计核算的基本方法，但在实际工作当中还有很多经济业务的处理方法，在《基础会计》中并没有涉及

Offer the final quotation to customer after rechecking the drawing and the sample supplied by customer.

由工厂工程师根据图纸要求和客供样品品质核算出最后的准确价格提供给客户。

In the part of positive study, firstly, on the basis of the estimates of agricultural produce sales and other key statistics, according to the calculating system of inter-sector capital flow by Fei and Ranis(1964), we calculate in two periods the capital flow of assets between agricultural and non-agricultural sectors.

在实证研究部分，首先在对农产品销售额等关键数据估算的基础上，根据费景汉和拉尼斯（1964）提出的部门间资本流动的核算体系，分两个阶段测算了中国农业和非农部门间实物形态的资本流动。

Below mix with respect to method of pilot of construction company cost only the system of financial management business accounting that should build talks about a few views.

下面仅就施工企业成本控制的方法和应建立的财务管理核算体制谈一些看法。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。