The development of financial accounting research is a history of evolution, in which diverse intellectual traditions contend one another, then realize transition or combination.

Combined with our country business combination accounting treatment of the history, the article analyzed pooling of interest method in rationality and necessity.

同时结合我国企业合并会计处理方法发展历程，分析权益结合法在我国企业合并中存在的合理性和必然性。

The Asset-based Approach is also very difficult to be used because short established time of most high-tech enterprises, the accounting data of history are scarce.

基于资产法则由于大多数高科技企业成立时间短，历史会计数据缺乏，也很难加以运用。

With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.

随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。

From the viewpoint of accounting development history, the circumstance is the basic factor which results in the development of accounting.

从会计的发展历史来看，环境因素是导致会计发展变革的根本动因。

Storytelling Novels in Qing Dynasty and Oral Accounting History

清代评话类小说与口述史

As to the balanced allocation of excellent teachers, to add up excellent teachers by all approaches, set up reasonable teacher mobility system of primary and secondary school, teacher training system. Especially, the training content should connect closely with the teaching practice.

在优质师资的均衡分配方面，多渠道补充优质师资力量，建立合理中小学教师流动制度，完善教师进修制度，尤其是培训内容应与教学实践密切联系。

Domestic and foreign scholars combed the research on teacher mobility, teacher mobility patterns of mobile influencing factors, etc. are reviewed.

梳理了国内外学者对教师流动的研究，对教师流动的模式、流动的影响因素等等进行了综述。

Last part is based on preliminary countermeasures of causes and recommendations, wanted to be able to advice on developing teacher mobility policy.

最后一部分是根据原因提出初步的对策与建议，希望能对制定教师流动的政策提供意见。

As the main tool of crude oil transportation on the sea, the large crude oil tanker has complex structures and enormous wastage of steel, so the structural optimization of this kind of ship is fairly significant in decrease of steel wastage and improvement of design level.

大型油船作为海上原油运输的主要工具，结构复杂，钢材消耗量大，因此展开结构优化研究，对减少钢材用量，提高设计水平，有着重要意义。

If the tankers are not divided into smaller tanks inside, eventually the crude oil will cause the tanker to capsize in a storm.

如果不把油轮内部分成许多体积更小的油箱，原油会让它在遭遇风浪时倾覆。

Overall design of 40 000 tonnage river-sea crude/ product oil tanker

40000吨级载油量江海直达原油/成品油船总体设计

Draw a conclusion that China should and can establish oceanic crude oil tanker fleets constructed mainly by such large ship as VLCC on the basis of analysis of the world's oil fleets and China's oceanic fleets of oil transportation;

对世界原油船队、我国运输原油的远洋船队进行分析，得出我国在目前的宏观环境下应该也可以建立由VLCC等大型油轮船舶构成的远洋油轮船队；

In this paper, the author summarizes comprehensively the production design of 4 990 DWT crude oil tanker, including design management, deepening of design, general arrangement, CAD, application of new technology and the spot management of technique, etc.

从设计管理、深化生产设计、全船综合布置、计算机辅助设计、新工艺应用及现场技术管理等几个方面，较全面地总结了作者对4990DWT原油船的工艺设计工作。

This paper researches on optimum design of large crude oil tanker structures with mathematical programming, aiming at the minimum weight of the cargo tank amidships.

本文采用数学规划的手段，对大型油船中部舱段结构进行了以减轻结构重量为目标的优化设计研究。

The Launching Experiment Research of Longitudinal Slipway for 159, 000 DWT Crude Oil Tanker

159000t油轮纵向船台下水试验研究

150 000 DWT crude oil tanker midship section optimum seeking

150000DWT油船中剖面结构优化

The Production Design of 4 990 DWT Crude Oil Tanker

4990载重吨原油船的生产设计

Research on Optimum Design of Large Crude Oil Tanker Structures

大型油船结构优化设计研究

Research on the performance and the model test of 4990 DWT crude oil tanker

4990载重吨原油轮快速性研究及船模试验

Strategy Research on the Development of Ice-Snow Sports Tourism in Heihe City

黑河市冬季冰雪体育旅游发展的策略研究