第八十

Article 4 After January 1, 2008, the distribution of the equity investment gains such as dividend and bonus from the accumulative undistributed profits in 2007 and previous years among resident enterprises shall be handled according to Article 26 of the Enterprise Income Tax Law and Article 17 and 83 of the Implementing Regulations.

四、2008年1月1日以后，居民企业之间分配属于2007年度及以前年度的累积未分配利润而形成的股息、红利等权益性投资收益，均应按照企业所得税法第二十六条及实施条例第十七条、第八十三条的规定处理。

Rule 72 After the expiration of three years from the date of the grant of the patent right, any entity may, in accordance with the provisions of Article 48 of the Patent Law, request the Patent Administration Department under the State Council to grant a compulsory license.

第七十二条自专利权被授予之日起满3年后，任何单位均可以依照专利法第四十八条的规定，请求国务院专利行政部门给予强制许可。

If the taxable amount is not enough for setoff, the margin may be carried forward to subsequent years for setoff.

第九十八条企业所得税法第三十二条所称可以采取缩短折旧年限或者采取加速折旧的方法的固定资产，包括

Full Band Festival, Macao Solo at Sugar Jar, Beijing Germany Night, Beijing Tie Guan Yin at UMWEG BER CHINA Festival, Berlin Qianhai Kwanyin, Beijing Waterland Kwanyin, Beijing More Less More project, Beijing Solo at Mini Midi 2007, Beijing Bu Yi Yang post Shanghai, Shanghai 2006 Bu Yi Yang Shangbu Nanshan,Shenzhen 12th Kolkata Film Festival, Kolkata Borderline International Film Art Exhibition, Beijing The Third China Independent Film Festival, Nanjing Moscow Biennale, Moscow The Voice Of The Other Shore, Beijing Midi Music Festival, Beijing Dashanzi International Art Festival, Beijing Art Beijing, Beijing Waterland Guanyin Series, Beijing Qianhai Guanyin Series, Beijing 2005 Holland Chinese Festival, Amsterdam Most Electronics, Xiamen Waterland Guanyin Series, Beijing Midi Music Festival, Beijing Dashanzi International Art Festival, Beijing Don't Break My Core, Shanghai 2004 Nuit Blanche Festival (With fm3 and Yan Jun) Paris 1000 Revolutions Per Second, Brussels Shanghai Biennale, Shanghai 2pi Music Festival, Hangzhou Dashanzi International Art Festival, Beijing OUT THE WINDOW (China, Japan, and South Korea multimedia art unites exhibition) Tokyo, Seoul, Beijing Discography: Support the umbrella to stand in dust that float float CD 2006 Kwanyin Records The Microwave DVD 2006 Kwanyin Records Tie Guanyin Duo-viva la vaches, wuquan + yan jun CD 2006 Kwanyin Records Tie Guanyin Duo-Live at 798Cubic Art Center, wuquan + yan jun CD 2006 Kwanyin Records View DVD 2005 Kwanyin Records http://www.myspace.com/wuquan http://www.neocha.com/wuquan ———————————————————————————— Xiao He Third son of Tian Qiaoyun and He Pingsuo.

主要艺术活动： 2007 参与不一定乐队乐巡演上海、芜湖、杭州、义乌、珠海、深圳、广州"不一定·愚公移山"北京"不一定·798"北京"武王文窦·澳门国际马拉松国际摇滚音乐节"澳门"白糖罐·声场"北京"德国之夜"北京"迂回中国"柏林"前海观音"北京"水陆观音"北京"马恩列斯毛"系列演出北京"第八届迷笛音乐节"北京"不一样·后上海"上海 2006 "不一样·上步南山"深圳"第12届加尔格达电影节"加尔格达"边界线国际影像艺术展"北京"第三届中国独立影像年展"北京"莫斯科双年展"莫斯科"彼岸之声"北京"第七届迷笛音乐节"北京"第三届大山子国际艺术节" 798艺术工厂北京"艺术北京2006"北京"水陆观音"北京"前海观音"北京 2005 策划/组织电影短片集《色！》"荷兰中国文化节，实验中国"阿姆斯特丹"最电子"厦门"水陆观音"北京"第六届迷笛音乐节"北京"第二届大山子国际艺术节" 798艺术工厂北京"don't break my core"上海"湿森林实验电子现场"长沙"workshop"大理 2003-2004 "Nuit Blanche"艺术节（与fm3、颜峻）巴黎"1000 revolutions per second"布鲁塞尔"第五届上海双年展"上海 2004 "第二层皮音乐节"杭州"第一届大山子国际艺术节"798艺术工厂北京《十夜谈》（与颜峻、fm3、王凡）北京"OUT THE WINDOW"（中、日、韩多媒体艺术联展）东京、汉城、北京 2003 《三国·四记》上海《水煮黄昏》（与fm3、颜峻）北京《不可能》（与颜峻、fm3）北京 2002 "丽江雪山音乐节"（与窦唯、fm3）丽江"点亮长城音乐节"北京发表作品：《打着伞在浮沉中站立》 CD 2006 观音唱片《微波》DVD 2006 观音唱片《铁观音二重奏-杀不死的牛》CD 2006 观音唱片《铁观音二重奏-立方艺术中心现场》CD 2006 观音唱片《观》DVD 2005 观音唱片

Chapter two reviews the literature in this field. Chapter three and four point out the problems existing in our country's loan-loss provision accounting policy and practice. Chapter five to chapter eight systematically review the experiences of amphibolous, debate, conflict and harmonize process of ALLL standards in America since 1975, as well as the latest dynamics on the measurement model of loan asset. The problems, experience and lessons of the whole process are analyzed from the professional perspectives of accounting recognition, measurement and disclosure. Chapter nine gives some suggestions to our country's loan-loss provision accounting policy based on the American experience. Chapter ten concludes.

第二章对国内外有关贷款损失准备金问题的实证及规范研究进行了回顾；第三章和第四章分析归纳出我国在贷款损失准备金会计政策及计提实务中存在的若干问题；在第五至第八章从确认、计量和披露等角度系统回顾了美国1975年以来在贷款损失准备金会计政策问题上所经历的模糊、分歧、冲突与协调历程及其对银行稳健和信息透明的影响，并对其在贷款资产价值计量问题的上最新发展动态进行追索和讨论；第九章在借鉴美国经验的基础上，针对我国贷款损失准备金会计政策与实务中所存在的问题，提出若干政策建议；第十章给出本文结论。

A contract with an inconsiderate contractee for the delivery of 32 consignments of some given commodity in consideration of cash payment on delivery per delivery at the initial rate of 1/4d to be increased constantly in the geometrical progression of 2 (1/4d, 1/2d, 1d, 2d, 4d, 8d, 1s 4d, 2s 8d to 32 terms).

与一个粗心的订约者签订一份商业合同：作为三十二件商品的运送费，第一件只收四分之一便士，自第二件起，以二的几何级数递增（四分之一便士，二分之一便士，一便士，二便士，四便士，八便士，一先令四便士，二先令八便士，一直递增到第三十二件）。

Article 15 Where it detains goods or other properties in accordance with Articles 8 and 14 of these Measures, the Customs shall properly take care of the detained goods or other properties and shall not use or damage them at will.

第十五条依照本办法第八条、第十四条扣留货物或者其他财产的，海关应当妥善保管被扣留的货物或者其他财产，不得擅自使用或者损毁。

Article 68 Any unit or individual who embezzles from the medical insurance fund shall be handled according to the provisions of Article 28 of the 〝Provisional Regulations on Payment and Collection of Social Insurance Premium╘bullet of the State Council.

第六十八条单位或者个人挪用医疗保险基金的，按照国务院《社会保险费征缴暂行条例》第二十八条的规定处理。

This dissertation has 7 chapters. Chapter One introduces the tradition of historical narration in Chinese literature, discusses the relationship between fiction and historical narration, and the historical view of humanism in traditional novels. Chapter Two analyzes the historical view in contemporary red narrative, the origin of red historical compilation, hypo-realism in red novels of officers, and the features of taking personal narrative as revolutionary narrative etc. the song of youth is taken as an example to illustrate the secret of changing little burgesses narrative into revolutionary narrative. Chapter Three focuses on re-emergence and changes of enlightenment historical narrative and the historical sense of enlightenment. Tibet, implied times and the family of red corn are taken as examples to illustrate the features of changing from enlightenment historicism to new historicism. Chapter Four examines the phenomena and characteristics of new historicism narrative. The following chapter concerns the historical narrative by Yu Hua and Mo Yan, and historical sense of quasi-new historicism in Wang Anyi's Changhenge.

正文共分七章，第一章是对&中国文学中的历史叙事传统&的追溯：探讨了中国文学中&小说&这一文类与&历史叙事&之间的渊源关系，传统小说中的人本主义与生命本体论的历史观、其悲剧本质的历史诗学与美学理念、其循环论与非主流的历史伦理：第二章是对&当代红色叙事中的历史观&的分析：探讨了其&红色历史编纂学&的由来，红色官史小说中的&伪现实主义&、&把个人叙事装饰为革命叙事&的特点、其&革命&外表下装裹着的&旧式&的叙事模型等等，还以《青春之歌》为例分析了由小布尔乔亚叙事改装为革命叙事的奥秘：第三章是对&启蒙历史叙事的重现与转型&的梳理：分析了寻根文学中所包含的启蒙历史主义意识一一从最早的民俗学趣味、到寻根诗歌中&文化民族主义&的突然高涨、还有寻根小说中所包含的各种新型的历史思想，还以稍后的扎西达娃的《西藏，隐秘岁月》和莫言的《红高粱家族》为例，探讨了其由启蒙历史主义向新历史主义过渡的特点：第四章是对&新历史主义叙事的现象与特征&的分析，先是梳理了新历史主义文学思潮从八十年代后期到九十年代末期所出现的大量现象和演变的轨迹，而后分析了各种类型的新历史主义叙事的特征，其基本尺度、还有&新&与&旧&的关系等等；此后第五、六、七章分别就余华和莫言的历史叙事、还有王安忆的《长恨歌》中的类似新历史主义的历史意识进行了分析。

Unit Two: The Economic Problem ;Unit Three: Economic Systems;Unit Four: Demand and Supply; Unit Five: The Price Mechanism ;Unit Six: The Organization of Business ;Unit Seven: Money and Banking ;Unit Eight: Population ;Unit Nine: Income and Work ;Unit Ten: The Government and the Economy .

第二单元：经济问题；第三单元：经济体系；第四单元：供给与需求；第五单元：价格机制；第六单元：商业企业的组织形式；第七单元：货币与银行；第八单元：人口；第九单元：收入与工作；第十单元：政府与经济。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。