第二

In the second part, the author researches general theory about successive accomplice.

论文的第二部分是研究承继共犯的一般理论。

Matthieu Ha has been made a touing concerts in China in 2006 as the vocalist and the accordionist with his band. Every city they went, audiences reacted with intense delight. In this April, 2010, he's coming back alone, making his sole tour Tiger Air Force

Matthieu Ha 马哈哈）2006年曾与他当时的三人乐队"季节漫步走"来中国巡演，在北京，上海，广州等地感染了诸多热爱音乐的人们。2010年4月他将在中国进行第二次个人巡演，名为"虎虎生威"。

Article 22 Account books vouchers and statements shall be kept in the Chinese language.

第二十二条帐簿、会计凭证和报表，应当使用中文。

Article 21 Individual proprietorship enterprises shall establish their account books and practice accounting according to law.

第二十一条个人独资企业应当依法设置会计帐簿，进行会计核算。

Article 277 The Unit of Account referred to in this Code is the Special Drawing Right as defined by the International Monetary Fund

第二百七十七条本法所称计算单位，是指国际货币基金组织规定的特别提款权

You can apply for a high risk loan today and get cash transferred into your account the very next day!

你可以申请一个高风险贷款，并于今日拿到现金转入你的账户极第二天！

Secondly, I have got a deep understanding of the relations between accountancy and other sciences through years of work.

第二，通过几年的工作，我深刻认识到会计与相关学科的紧密联系。

Second, the degree of the real estate market accounted for first in the country.

第二，一定程度的房地产市场占全国第一。

An accounting convention in which the first year of an investment analysis is used solely for investment and in which incremental benefits appear only from year 2 or later.

时效调整，按时间调整一种会计的常规做法，即在投资的第一年仅对投资进行分析，其中增量效益只从第二年和以后才表现出来。

A second complication arising from the merger is that the 1977 figures shown in this report are different from the 1977 figures shown in the report we mailed to you last year. Accounting convention requires that when two entities such as Diversified and Berkshire are merged, all financial data subsequently must be presented as if the companies had been merged at the time they were formed rather than just recently. So the enclosed financial statements, in effect, pretend that in 1977 the Diversified-Berkshire merger already had taken place, even though the actual merger date was December 30, 1978. This shifting base makes comparative commentary confusing and, from time to time in our narrative report, we will talk of figures and performance for Berkshire shareholders as historically reported to you rather than as restated after the Diversified merger.

合并案所引发的第二项影响则是今年报表中秀出1977年的数字与去年提供给各位同一年度的数字有所不同，会计原则要求当像多元零售与伯克希尔这样二个独立个体合并时，所有报告的财务数字都必须假设这两家公司原本就在一起，所以后续呈现所有数字，是假设这两家公司早在1977年就已经合并，虽然真正合并的日期是1978年的12月30日，这样的改变使得比较性的评论很容易产生混淆，因为以往的报告中，我们告诉各位的都是伯克希尔的历史记录，而非依照合并多元零售后重新修正数字。

It was Napoleon, the immense somnambulist of this dream which had crumbled, essaying once more to advance.

那人便是拿破仑，梦游中的巨人，他还想往前走，去追寻那崩塌了的幻境。

This method alleviates the highly dependent on domain knowledge experts. The quality and efficiency of the KBS were improved.

使用这种设计方法减小了对领域知识专家的严重依赖，提高了知识系统开发的质量和效率。