项目

All the production items formed through multiple additional investments after initial investment of an enterprise with foreign ivestment, which have not enjoyed any preferential treatment of fixed-term abatement or exemption of taxes (except for the additional investments that have not formed production items) may be merged into one item for calculating the its new incremental registered capital. If this new incremental registered capital meets with the requirements specified in Article 1 of CaiShuiZi [2002] No.56, it may enjoy preferential treatment of fixed-term abatement or exemption of taxes for the independent item after the merge.

外商投资企业在前期投资以后，进行多次追加投资所形成的生产经营项目（不包括未形成新的生产经营项目的追加投资），凡没有与前期投资项目一并享受过定期减免税优惠待遇的，可以将该多次追加投资所形成的生产经营项目合并为一个项目计算其新增注册资本，该多次追加投资所形成的合并项目的新增注册资本符合财税字［2002］56号文第一条规定条件的，可就该合并后的项目单独计算享受定期减免税优惠待遇。

However, one should not ignore the international project financing will accompany with great risk, in the structure of Chinas system of project financing, to balance the interests of the system and risk, legal control is necessary, we have to pay attention to the study of the intrinsic nature of project financing, analysis risk factors clarify the content of the project, straighten out the in the status of project financing and so on, At the same time project financing as a result of successful project financing is a sign between the parties to the rational allocation of risks, and risk allocation is mainly through legal means, risk allocation is reasonable or not directly related to the success or failure of project financing.

更加值得注意的是，国际项目融资作为一种重要的国际融资工具，其本身的风险性特征十分明显，因此，在建构和/或完善我国项目融资制度时，注意制度的利益平衡和风险法律控制是其核心。在风险控制手段方面，我们要注意研究项目融资的内在本质，分析具体项目本身的特性，认识项目风险因素的内容，把握我国法律制度和政策的特殊个性，摆正政府在项目融资中的地位等等，是我国项目融资法律制度完善的必要环节。

These risks run through the whole process of the project financing; therefore a successful financing depends on the reasonable apport...

本文根据电力项目发展的时间顺序将浙江省电力项目融资风险划分为三个阶段：项目建设开发阶段风险、项目试生产阶段风险和项目生产经营阶段风险，对每个阶段可能存在的主要风险及其产生原因作了深入的分析，提出了相应具体的风险防范措施，并利用浙江兰溪发电厂工程的项目融资个案，说明如何通过风险分析，用各种类型的法律契约和合同将与项目有关的各个方面的利益结合起来进行有效地风险防范。

These projects include: Demonstrative project of application of business of Internet of the generation below branch of Chinese telegraphic Shenzhen, China network of balefire of the item of multimedia terminal industrialization that to support the IPv6 broadband of broadcast application multimedia accepts communication of gateway industrialization project, resurgence to support mobile IPv6, Wuhan is finite project of research and development of supervisory system of liability company wireless video.

这些项目包括：中国电信深圳分公司下一代互联网业务应用示范项目、华为支持广播应用的IPv6宽带多媒体接入网关产业化项目、中兴通讯支持移动IPv6的多媒体终端产业化项目、武汉烽火网络有限责任公司无线视频监控系统研发项目、海尔集团IPv6宽带多模式接入终端研发及产业化项目、海信集团IPv6无线视频监控系统研发与产业化项目、川大智胜面向业务感知的下一代互联网流量控制设备产业化项目等。

This paper studied the earnings managements of the listed companies by dividing the accrual into above-the-line accruals and below-the-line accruals. And for above-the-line accruals and below-the-line accruals of 2002, I divided above-the-line-accruals into working capital accruals and nonworking capital accruals. Then I used modified Jones model by adding industry variables to study the new characteristics of earnings management in 2002. This paper provides evidence that the listed companies still used below-the-line accruals as the main earnings management instrument. On the other hand the listed companies also used working capital accruals as one of their earnings management instruments. On the basis of the studies above, I build two proxies of the earnings management.

本文首先通过对2002年上市公司盈余管理的分项实证研究来观察各种制度实施后上市公司利用线下项目进行盈余管理是否得到了一定的遏制，实证过程中采用修正的横截面JONES模型加入行业变量并经过适当变形对上市公司年报线上项目和线下项目，并进一步将线上项目分解出营运资金相关项目和非相关项目两项进行盈余管理的实证研究，发现企业对线下项目的操纵仍然在企业盈余管理中占据主要地位，但从某种程度上看，线下利润的操纵得到了一定的抑制，另外企业对营运资金应计项目的盈余管理也是显著的。

This paper will discuss project feasibility study, investment estimating, operating costs estimating, selling income and tax, finical analysis of a high technical project - medical isotopic production reactor which was developed by Nuclear power institute of china, using nuclear project feasibility study and economic analyses method.

本论文将利用现有的核工程项目可行性研究和经济分析的方法对中国核动力研究设计院近期开发的高科技项目——医用同位素生产堆的项目可行性报告编制、项目投资估算、项目生产成本费用估算、项目销售收入及税金估算、项目财务评价指标的计算、项目财务评价的结论等情况进行研究和探讨。

It is based on the development of risk in China and foreign and the construction project"s characteristic. Then, by means of system analysis, the paper discusses the elements of a construction project. It is from construction project risk"s source, main body, effect for purpose, the reason, generant modality, and so on.

对工程项目风险因素从工程项目风险的来源、工程项目风险的直接行为主体、工程项目风险对目标的影响、按管理的过程和要素、风险发生的原因、工程项目风险发生的形态、工程项目风险性质的不同角度对工程项目风险进行分析。

Our Shandong University is in the pilot schools list. Combined the characteristics of clubs, Microsoft Asia Research Institute suggest that combine practice training program with innovation projects, and support students in the school to make a further development of outstanding projects which submit for the innovative training program. Or make groups based on the club staff to join (new projects can both be submitted in school and be applied for club's practice project) innovative training projects, which can fully use the resources providing by the two plats.

结合微软学生俱乐部的特点，微软亚洲研究院提出了将微软学生实践项目与创新训练计划相结合，支持在校同学将微软学生实践项目中成熟优秀的作品做进一步的开发后提交为创新训练计划，或者是基于俱乐部的人员组队参加（新提交的项目可以既参加学校的计划，又申请俱乐部的实践项目）创新训练计划项目，或者是基于俱乐部的人员组队参加（新提交的项目可以既参加学校的计划，又申请俱乐部的实践项目），充分利用两个平台提供的资源。

The project change in the Hongkong film industry can be summed up as follows. It is Chuang-tzu's Test in His Wife that makes a beginning of the Hongkong film industry. While Husband's Coming in Late, reviving traditional Cantonese films, unseals the markets of Singapore and Malaysia, Liang Shanbo and Zhu Yingtai completely occupies the market of Taiwan, the largest oversea market except for the mainland. And after Seventy-Two Tenants, as a sign of new industry, combines the Mandarin film with the Cantonese film, New Dragon Tavern goes further to find a new way to the market of the mainland. Not only do Stephen Chow's films become repeatedly a solace in downturn but also the blockbusters in the Chinese language film have a global integration, thus starting the second upsurge of the Eastern knight-errant film.

总括香港电影产业发展中的项目流变，《庄子试妻》项目开启了香港电影制片业；《郎归晚》项目使香港电影在失去内地市场后重新开启了新、马地区的市场，并引导了传统粤语片的再度复兴；《梁山伯与祝英台》项目使香港电影彻底占领了台湾市场，促使这一除内地外最大的国语片市场成为香港电影的主要市场之一；《七十二家房客》项目使香港电影的国、粤语片产业走向合流，形成了新的香港电影产业；《新龙门客栈》项目则又在香港电影的全胜时期再次叩开了内地市场的大门，为香港电影找到了新出路；&周星驰电影&项目不但屡屡成为低迷时期的救市之作，还将香港电影经济提升到了新的档次；新世纪之后的华语大片项目更是整合了全球华语电影力量，继李小龙电影后第二次掀起东方武侠电影的热潮，创立了华语动作片品牌，并从产业、技术和美学层面将华语电影和新全球电影成功对接。

Lan, deputy director Toshio work on the next one to deploy, put forward four requirements: 1, all units should strengthen leadership, the implementation of responsibility, meet regularly to regular work and do the project organization, coordination and management, implementation evaluation, supervision and inspection, etc.. 2, city of skin hospitals to set up a project technical team, pay close attention to the establishment of high-risk groups, Jiangmen City, intervention teams and community outreach programs, carried out good data management, timely research data to process, analyze, refine and establish the project Memorabilia systems; to enhance the training of personnel to ensure compliance with the technical requirements of project tasks. 3, the relevant units to strengthen communication, cooperation and collaboration, quality and quantity to complete male STD clinic attenders of the objectives and tasks to ensure that September 15 to complete the baseline survey of the mission objectives, June 30, 2010 to complete the formation of MSP population queue, in December 2010 to complete the mission objectives of the project. 4, further increase the project's publicity efforts, through newspapers, websites, radio, television inform the public, mobilize the public to the active and broad participation.

蓝敏雄副局长对下一部工作进行部署，提出四点要求：1、各单位要加强领导、落实责任，定期召开工作例会，做好项目的组织、协调管理、实施评价、督导检查等工作。2、市皮肤医院要成立项目技术小组，抓紧成立江门市高危人群干预队，加强外展工作，做好项目资料管理，及时对研究数据进行整理、分析、提炼，建立项目大事记制度；加强人员培训，确保符合项目任务的技术要求。3、各有关单位加强沟通，协力合作，保质保量完成男性性病门诊就诊者的目标任务，确保9月15日前完成基线调查的任务目标，2010年6月30日前完成MSP人群组建队列，2010年12月完成整个项目的任务目标。4、进一步加大项目的宣传力度，通过报纸、网站、电台、电视告知公众，动员公众积极广泛参与。

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。