阐述

It explains the basis accounting treatment for purchasing ,pooling of interest and common control methods.

特别对日本继续保留权益结合法的原因、权益持续的识别与判断进行了剖析，对购买、权益结合和共同控制下交易的会计处理要点进行了阐述。

However, in parallelism with the accruement, when the factor of effort of knowledge diffusion by the managers in corporation is considered, the model cannot explain the knowledge diffusion rule.

分析了徐渝的知识传播模型，指出该模型阐述的规律适用于知识在企业中自然增长的状况，而考虑企业对知识传播的努力因素时该模型就不再适用。

This thesis deals with the problems of culture teaching for the realization of acculturation in the classroom.

本文阐述了在英语课堂教学中如何实现文化导入问题，全文包括五部分。

a kind of design project of multifunction electric power quality gauged instrument based on virtual instrument is put forward in this article.this system integrates virtual instrument programming and power electronics together,to realize diverse signals of current electric power quality field allin one.the integrated signal generator unit which carries out the collection of high speed digital data,d/ a conversion and analog output in four channels,unsymmetrical synchro control fifo etc.by fpga are introduced,the flow of electric power system various signal which generates by vc programming is elaborated,and the structural design of signal amplification unit is analysed.the experiment text result shows that this gauged instrument has attained current advanced high grade of accuracy and it will accelerate the steps of electric power quality calibration because of its accuracy and versatility.

摘 要：提出一种基于虚拟仪器技术的多功能电能质量标定仪的设计方案，采用虚拟仪器编程技术和电力电子技术相结合实现集目前电能质量领域的多样信号于一体。介绍采用fpga实现高速数字量采集、d/a转换及4通道模拟量输出、非对称同步控制fifo等的集成信号发生单元，阐述利用vc编程实现的电力系统多样信号的产生流程，分析信号放大单元的结构设计。实验测试结果表明该标定仪达到目前先进的高精度等级，由于其准确性和多功能性将加快电能质量标定的步伐。

This article describes the production status, and discusses the strongpoint and shortcoming of using differente catalyst, sulfur and acetic anhydride .

对比两种催化剂的实际生产情况，阐述用硫磺以及用醋酐的优缺点。

In this paper, acetylsalicylic acid, cyclohexanone Preparation of micro-content of the experimental design, in different reaction conditions were carried out under analysis to optimize the improvements and chemical experiments on the basis of conventional experimental and micro-experimental comparison, being The experimental results consistent with the premise, fully reflects the micro-chemistry experiments to save time, save the amount of reagents, as well as many advantages such as reducing environmental pollution.

本文阐述了乙酰水杨酸、环己酮微型化制备实验的设计内容，在不同反应条件下进行了对照分析，从而进行优化改进，并就基础化学实验中常规实验与微型实验进行比较，在得到一致的实验结果的前提下，充分体现了微型化学实验节省时间、节省试剂用量、以及减少环境污染等诸多优点。

The general condition for athermalizing an optical system when the object surface is at finite or infinite distance is deduced in this paper, and the principle and design method of employing a diffractive optical element to athermalize and achromatize an optical system with normalized T-C chart are expanded.

推导了物面位于有限远和无限远时，实现热补偿的通用条件；并阐述了利用归化T-C 图设计消热差和消色差的红外光学系统的原理和方法。

In this paper, we discuss and resolve several problems, such as: the tansformationg form STEP neutral exchange file to data-base file; pick-up entity information and surface triangulation in ACIS; out-put VRML format file.

本文阐述了其中所包括的STEP中性文件到数据库文件的转换，基于ACIS的实体信息数据提取以及实体表面的三角剖分，VRML格式文件的输出等技术问题及其解决方法。

I want to kind of acknowledge the fact that...

我想阐述一个事实，那就是

Using transfer matrix method to analyze microperforated panel absorber s acoustic characteristic;2. The possibility and the significance of replacing fibred absorption materials by fibreless materials,especially by microperforated panels,are discussed.

简要地介绍了吸声材料的基本特点，阐述了无纤维性吸声材料（特别是微穿孔板吸声结构）取代传统的纤维性吸声材料的可能性及其重要意义，较详细地介绍了近年来德国以及我国科研人员在无纤维吸声材料研究上所取得的进展。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐