查询词典 variation principle

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Different forms of variations have been derived since the Baroque period, such as cantus-firmus variation, Double, ostinato variation, and constant-harmony variation. Further examples are continuous variation, sectional variation, single-theme variation, or hybrid variation in the Pre-classical era.

变奏曲於十八世纪由巴洛克时代的反覆变奏曲或定旋律变奏曲、成对舞曲的变奏、顽固低音变奏与固定和声变奏演变至古典时期的持续式变奏曲、段落式变奏曲与单一主题变奏曲、双主题变奏曲及混合式变奏曲。

There are many serious misleading in how to apply the principle of "fraud exception", whereas, it is necessary to make a legal research on the principle of "fraud exception" in light of former researches. The article consists of two parts. In the first part, the author put emphasis on the principle of abstract independence, the definition, the establishment and development of the principle of fraud exception, the analysis of the fraud, the theory, the prerequisite and the procedure of apply the principle of "fraud exception" in order to establish the general principle and necessary procedure. In the second part, the author analysis the existing backward conditions oflegislation and judicial practice in China, and courts" attitude to the judicial remedy for the principle of " fraud exception", further, the author puts forward some suggestions on how to make the legislation on the principle of "fraud exception" perfect, and how to apply the procedure of judicial remedy for the principle of "fraud exception". Lastly, the author hopes that these suggestions could benefit to the judicial practice and the future legislation on the principle of "fraud exception.

我国在加入世界贸易组织后，按照国际惯例和国际公约处理国际贸易中的纠纷己成为一种必然趋势，鉴于我国法院对如何准确适用信用证欺诈例外原则存在着严重误区，使得在先前学者研究的基础上再一次研究欺诈例外原则很有必要，本文分两个部分，第一部分对信用证独立抽象原则、信用证欺诈例外原则的定义、确立与发展、对例外原则下欺诈的分析、理论基础、适用条件以及程序等六方面展开论述，从而确立信用证欺诈例外原则的一般原则和必要的程序：第二部分主要分析我国司法实践中信用证欺诈例外原则司法救济的立法以及司法现状，及法院对欺诈例外原则的态度，从而对如何完善我国法院欺诈例外原则的法律依据以及如何正确适用欺诈例外原则的司法救济程序提出一些构思，希望为欺诈例外原则在我国的司法实践以及为以后的相应立法提供有益的参考。

Comparing DW variation of area I~III with the north hemisphere tree rings, we also find that DW variation of these three areas are all good consistent with north hemisphere climate change; Comparing DW variation with pacific decadal oscillation and temperature variation of area I~III, we also find that WD variation of area I have good positive correlation with temperature variation; while the correlation of areas II and III is not better than that of area I.

此外，I~III区干湿变化的特征与北半球的气候变化有一定的对应关系；I区的干湿变化与当地的温度变化具有较好的正相关；II区和III区干湿变化与温度变化的联系相对I区差一些；太平洋年代际涛动可能对三个区域的干湿转化均有不同程度的影响。

And think it the basic idea of "the supremacy of law" and "people foremost" that criminal investigation system reform in China. It also involves the principles of investigation system reformation in china: the principle of phase-in, the principle of system, the principle of localization, the principle of planning as whole principle, the principle of following criminal investigation rule and its characteristic principle, the principle of being proceeded to enhance the overall potency of police related to criminality.

认为"法律至上"和"以人为本"是我国刑侦体制改革的基本理念：其次，论述了我国刑侦体制改革的基本原则，包括渐进性原则、系统性原则、本土化原则、统筹协调原则、遵循刑事侦查工作的规律和特点原则、有利于提高刑警队伍的整体素质和整体效能原则。

The second, make sure the right of privacy and power, other rights to apply the principle: Namely be principle, power towards power proceed strict system roughly, had match comparison principle (aptness principle, necessity principle with comparison principle) that when the right of privacy and power take place to conflict, can have the initiative to apply with the rights basis, and cannot breach the relevant entity method with the provision of the procedure method; When the right of privacy conflict with the other rights occurrence, on the equal foundation of rights, make use of the basic value for method for background for row preface for rights for rank principle with benefits measuring and rights moderating the principle make suring have the initiativing the suitable for use, namely advancedly act liking the right of quality with rights row preface, the former is a kind of law ruling, having the stable legal effect, the latter then having the palliation with individual, by the of the right of conflict representing of preface and worth an of scene row the freedom, justice, order with general value equal, the efficiency, benefits is one by one in order preface suit

第二，确定权力与其他权利是否侵犯隐私权的标准：即以权利本位的理念，对权力进行严格制约，只有符合比例原则(适当性原则、必要性原则和比例性原则)的权力才不构成侵权，并不得违反有关实体法和程序法的规定；在权利平等的基础上，利用情景排序及价值位阶原则和利益衡量及权利协调原则确定其他权利是否构成侵权，即先进行同质权利的排序和权利的背景排序，前者是一种法律规定，具有稳定的法律效力，后者则具有暂时性和个体性，按权利所代表的法的基本价值和一般价值依次序适用。一般价值的适用次序，则根据具体情况，按利益衡量、权利协调的原则确定，使个案的解决能够适当兼顾双方的利益。第三，确定隐私权的内容，采用列举式和概括式的方法对侵犯隐私权的行为予以具体化，并规定排除侵权的例外，包括正当业务行为，权利人的承诺及推定承诺行为，契约行为，自弃行为及自救行为。第四，对科学技术发展和国际政治经济变化引发的隐私权保护问题予以充分重视，以制度化、法律化解决问题。

Results MRCP diagnosis on liver biliary duct variation were 355 examples,ductus cysticus variation 64 examples,about ductus hepaticus variation 237 examples,gallbladder variation 31 examples,choledoch variation 23 examples.

结果 MRCP诊断肝外胆道变异355例，其中胆囊管变异64例，左右肝管变异237例，胆囊变异31例，胆总管变异23例。

The canopy structure and leaf morphological characters of 4 sugarcane genotypes at different leaf layers on seedling were studied by using CI-100 plant canopy instrument and CI-203 area meter instrument. The results showed the leaf morphological parameters, canopy structure and radiation transmission at different leaf layers were notably different among different genotypes. The variation of Ila, Amfi, Dl at different leaf layers were mainly caused by the leaf width at relevant position. The variation of K at different leaf layers was related to Amfi and Dl. The variation of Td（transm. coef. for diffuse penetration）had significant correlations with Ila, Amfi and Dl. The variation of Tr（transm. coef. for radiation penetration）had significant correlations with Dl, leaf width and the ratio of leaf length to width. The variation of Par had significant correlations with Ila, leaf area, leaf width and the ratio of leaf length to width.

摘要利用CI-100数字植物冠层分析仪和CI-203叶面积分析仪测定了4个甘蔗品种不同叶位层的冠层参数和相应叶位叶片的形态特征，结果表明：不同基因型不同叶位层间叶片形态、冠层空间结构和冠层辐射特征存在显著差异，不同叶位层叶面积指数、叶簇倾角和叶分布的变化主要由冠层内不同叶位叶片叶宽的变化引起，而不同叶位层消光系数的变化主要与叶簇倾角和叶分布有关；散射光透过系数的变化主要与叶面积指数、叶簇倾角和叶分布有关，直射光透过系数的变化主要与叶分布、叶宽、长宽比有关，光合有效辐射的变化与叶面积指数、叶面积、叶宽、长宽比有关。

The order spatial variation of soil surface compaction was in the land reclaimed five years(68.40%), next was unsubsided land(52.58%) and the lowest was the land being reclaimed(22.01%); in terms of the variation, the soil compaction is higher and the variation is lower to each soil layer of being reclaimed land, and the compaction of the first three layer is lower but the variation is higher to other redamed land, to the fourth layer(22.86～30.48 cm) is higher and variation is lower, and the compaction under the forth layer is nearly stable.

表层土壤压实度空间变异最大的是复垦5 a的土地（变异系数为68.40%），其次是未塌陷土地（52.58%），最小的是正在复垦的土地（22.01%）。从各层的变异情况看，正在复垦的土地各个层次土壤压实度都较大且变异系数较低，其他复垦年限土壤压实度上面3层较小但变异大，至第4层（22.86～30.48 cm）达到较高值，且变异较小，之下压实度基本稳定。

This section firstly carries on a brand-new limits to the labor POBS,and determines the scope of should protecting benefit of enterprise,which helps to solve the most major problem of abusing.It also established several major principles of legislate of POBS,including equal rule,benefit balanced principle,reasonable limit principle, value compensation principle,social public interest first principle,the reason of leaving job not to affect the provision of POBS principle and so on.It carries on standard in principle to the system of POBS and refinement stipulations taking the principle as the direction.It also restructures the system of POBS,making the system Concrete,unitizing and operational from two major angles of on-job POBS and quit-job POBS.

第一小节在第一、二部分的基础上详细分析了我国劳动者竞业禁止制度所存在的几大问题，这几大问题包括：对竞业禁止的概念及适用条件规定不明，提供了滥用的可能性、立法之间存在冲突、立法过于原则、缺乏可操作性等；第二小节，针对我国劳动者竞业禁止制度存在的问题提出建议，首先对劳动者竞业禁止统一进行了全新的界定，确了企业应保护利益的范围，解决了竞业禁止制度被滥用的最大问题；确立了劳动者竞业禁止立法的几大原则，包括平等原则、利益平衡原则、合理限制原则、对价补偿原则、社会公共利益优先原则、离职原因不影响竞业禁止条款的原则等，对劳动者竞业禁止制度进行原则上的规范并以原则为指引对该制度将涉及的某些内容进行了细化的规定；对劳动者竞业禁止制度体系进行重构，从在职竞业禁止、离职竞业禁止两大角度将制度具体化、统一化、操作化，此部分旨在为完善我国立法提供参考。

That's what makes this mod unique.

这也正是这个MOD独特。

I now feel furious and want to do something.

现在我觉得非常气愤，想做点什么。