以下为句子列表：
英文: Abstract: On the basic assumption of WENCAL,using pre-param eter method,the equation calculating multi-element beam of different section and ela sticity modulus on different groundsill are given in this paper.The programming language is QBASIC.The results
中文: 文摘:依据文克尔基本假定，利用初参数法推导出不同地基及不同地基梁截面弹性模量的多单元弹性地基梁计算公式，并用已编制的QBASIC语言计算程序，通过实例计算，结果正确、合理.
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英文: New accounting standard has six innovations: Integrating the theory of decision availabilitywith accountability theory; confirming the accrual basic as one basic assumption of financial accounting; reporting the gain and loss on financial statement elemen
中文: 新准则在内容上有六大创新：即会计目标融决策有用论与受托责任论为一体；权责发生制确定为财务会计的一项基本假定；单独系统地明示会计信息质量要求；利得、损失首次纳入财务报表要素；全面系统规定会计计量属性；以会计假设、目标和对象为起点构建在本准则。
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英文: The basic assumption of Shi's block theory only includes the dip and dip direction of the discontinuous surfaces without their specific locus.
中文: 摘要石氏块体理论的基本假设中只考虑结构面的产状，而不考虑它在空间中的具体位置。
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