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However,the initial direct costs undertaken by financing lease lessors is actually the capital expenditure.The cause of capital expenditure is that financing lease lessors never yield rent revenue in the following periods.The initial direct costs are supposed to be handled as the compone...

出租人承担的初始直接费用实质上是融资租赁出租人为获取以后各期的租金收益发生的资本性支出，其应当构成融资租赁资产的成本，不应当作为一种债权资产处理，并由此对现行准则中有关融资租赁初始直接费用会计处理提出了改进建议。

The analysis model of nonlinear finite element of this structure is established, and the describable method of initial displacement is given. Using the analysis model, the influence of different thickness of steel web and different initial displacement on load bearing capacity and critical load of a steel concrete continuoes composite beam is analyzed.

建立了钢混凝土组合结构的非线性有限元分析模型，给出了初始挠曲的定量描述方法，分析了不同厚度腹板连续组合梁的失稳临界荷载，不同初始挠曲对相同厚度腹板的极限承载力和失稳临界荷载的影响，以及相同初始挠曲对不同厚度腹板的极限承载力和失稳临界荷载的影响

The results of study show:1. White pulp and red pulp in parenchyma of spleen of embryo can be obviously discerned after 18 days. Periarterial lymphoid sheath and ellipsoid periarterial lymphoid sheath also can be obviously discerned in spleen of 4 days chicken. T, B lymphocytes in appendix basement of embryo emerge after 20 days. It is the initial shape of cecal tonsil. Crypt structure of conjunction of esophago and stomachus glandularis form obviously at 4 days. It is the initial shape of esophago tonsil. The germinal center firstly emerges in these three organs at 14 days. With the increase of day age, the characteristic structure peripheral immune organs gradually develop mature. Spleen achieve mature at 21 days and cecal tonsil at 35 days.2. IgM~+ and IgA~+ cells in spleen of embryo emerge at 15 days. IgG~+ cell, CD3~+ and CD8~+T lymphocytes of embryo emerge at 20 days. CD3~+, CD8~+ and IgM~+ cells in cecal tonsil of embryo emerge at 20 days. However CD4~+, IgG~+ and IgA~+ cells all emerge in 1 day age chicken out of crust. CD3~+, CD4~+, CD8~+, IgM~+ and IgG~+ cells in esophago tonsil of embryo all emerge at 20 days. However IgA~+ cells emerge in 1 day age chicken out of crust.3. The amount of T, B lymphocytes in peripheral immune organs increase follow with the increase of day age, and hold an upgrade tendency. The amount of T, B lymphocytes in spleen achieved stabilization at 21 days, and in tonsil of esophago and appendix at 35 days.

研究结果表明：1、在组织结构方面，脾脏实质内的白髓与红髓在胚胎18日龄后明显可辨，4日龄雏鸡脾脏中形成明显可辨的动脉周围淋巴鞘和椭球周围淋巴鞘；盲肠基部T、B淋巴细胞在胚胎20日龄时开始出现，即初步形成盲肠扁桃体；食管与腺胃结合处在4日龄时形成明显的隐窝结构，即食管扁桃体初步形成；14日龄时，三种器官中首次出现生发中心；随着日龄的增长，外周免疫器官特征结构不断发育成熟，脾脏在21日龄时达到成熟水平，盲肠扁桃体和食管扁桃体在35日龄时达到成熟水平。2、在T、B淋巴细胞出现时间方面，脾脏中IgM~+和IgA~+细胞在胚胎15日龄时开始出现，IgG~+细胞、CD3~+和CD8~+T淋巴细胞在胚胎18日龄时出现，CD4~+细胞在胚胎20日龄时出现；盲肠扁桃体中CD3~+、CD8~+和IgM~+细胞在胚胎20日龄时开始出现，而CD4~+、IgG~+和IgA~+细胞均在雏鸡出壳后1日龄时出现；食管扁桃体中CD3~+、CD4~+、CD8~+、IgM~+和IgG~+细胞均在胚胎20日龄时开始出现，而IgA~+细胞则在雏鸡出壳后1日龄时出现。3、在T、B淋巴细胞数量变化方面，外周免疫器官中T、B淋巴细胞的数量随日龄增长，整体均呈上升趋势。

The effects of the dosage of H2O2 , initial concentration of humic acid, and initial pH were investigated.

探讨了H2O2浓度、腐殖酸初始浓度和起始溶液pH对反应速率的影响。

He parameters fitted with Richards indicated that T showed lower final weight and initial specific growth rate, and higher inflection point time. The hybridation of TD had greater heterosis in final weight, inflection point weight, initial spec

D产肉性能比T提高很大，尤其在高海拔，超过了双亲的性能，杂种优势很高。T心重率、肝重率、胃重率和单位体重小肠长度比其他品种高，胸肌剪切力性状变异较大。

MIPC was photocatalytically transformed to 3,4-dihydroxyl hypnone, 2-iso-butyl phenol and acetic acid, and mineralized ultimately in oxygenated TiO2 slurries. The photocatalytic degradation processed according to first order kinetics with the apparent rate constant depending on initial concentration, light intensity and the amount of catalyst. The amount of catalyst had an optimum value (0.5g/L). The apparent rate was inversely proportional to square root of the initial concentration approximately.

MIPC能被光催化转化成3，4-二羟基苯乙酮、2-异丁基苯酚和乙酸等产物并最终被矿化，MIPC的光催化反应过程符合一级动力学规律，其表观速率常数与MIPC的起始浓度、TiO2量和光强等因素有关，MIPC降解的反应速率与入射光强成正比，与MIPC初始浓度的平方根成反比。

Duffing equation has parameter and initial value sensitivity. It can generate chaotic state by adjusting the parameter and initial value, and it also can generate intermissive chaotic state, if the ideal signal and the measured signal applied to the system simultaneously. The actual measured signal can be measured by using this state.

Duffing方程具有参数敏感性和初值敏感性，通过调节Duffing方程的参数和初值可以产生混沌现象，且被测信号和理想信号如果共同作用在Duffing方程上，可以产生有规律间歇混沌现象，利用这种现象就可以实现周期信号的频率测量。

It was demonstrated thermodynamically that the initial products with respect to the uranium-hydrogen system included UH, UH2, UH3, U2H2 and U2H4. The potential energy surface analyzing results confirmed that the optimized structures and suggested, theoretically, that the main initial products were UO or linear U02 in the uranium-oxygen system, and uranium monocarbide or uranium oxycarbides in the uranium-carbon monoxide system, depending on the different interaction mode.

计算结果从热力学上证明了铀与H_2的初始反应产物可能有UH、UH_2、UH_3、U_2H_2和U_2H_4 等；随着铀与O_2相互作用的方式的不同，铀氧化的初始产物或者是UO分子，或者是直线型UO_2分子；CO在铀上的吸附属于解离吸附，并以CO的碳端与铀原子相互作用最有利，初始相互作用产物主要有碳化物和碳氧化物。

The characteristic time of the nonresonant interaction depends on the initial positions, wavelengths and frequencies of the primary and secondary waves, however, is independent of their initial amplitudes.

非共振作用的特征时间由主次波的初始位置和波长频率决定，与主次波的初始振幅无关。

The paper takes the orientative point of UAV entering the enemy defensive area as the initial station, the campaign/the tactical attack goal location as the target point. It connects the initial station and the target point through carrying on the grid division to the planning space to forming network chart.

论文针对无人机航路规划的特点，建立了无人机战场环境模型，采用具有威胁约束和燃油最省的性能指标，将改进的蚁群算法应用于无人机航路规划中，提出了一种新型启发式的无人机航路规划搜索算法。

Chimborazo and Cotopaxi, took me by the hand.

越过琴博腊索山和科托帕克西山。

This car is in a good condition.

这辆车的状况很好。