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Abstract: The article discusses the short comings of historical cost measure method used in China's accounting field.Under the market economic condition,based on historical cost principle,the current accounting should use the following methods,equity-meth
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文摘:指出了我国会计界过去常用的历史成本计量方法的不足之处，提出了在市场经济条件下，现代会计应采用以历史成本计量为主的多种计量方法的计量体系，其中包括：公允价值计价法、成本与市价孰低法、成本与可变现净值孰低法、未来现金流量贴现值计价法等，才能合理解决新出现的有关计量的问题。 |
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Abstract: The article discusses the views of the time-space-orientation of Wuxing (Five-Evolutive Phase),Yin-yang and Sifeng (Four-Wind),and its influence on traditional Chinese medical theories.It is shown that traditionl Chinese medical theories are dev
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文摘:先秦社会的五行阴阳以及四风系统的时空方位观对中医理论发展有着很大影响，说明中医理论是在接受先秦时期科学技术思想及社会观念发展起来的，有许多内容尚待探讨，如仅用秦汉后的观点去认识是会有偏误的。 |
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Abstract: The article elaborates on the positive role of social marketing in social reform, especially its application during the fight of anti-SARS, holding that in dealing with other issues, the social marketing theory should be made use of, too.
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摘要：介绍了社会营销在推动社会变革中的作用，特别是在抗击非典斗争中的运用，并提出了在解决其他社会问题中也应当运用社会营销理论的见解。 |
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Abstract: The article expounds the concept of “thi rd party logistics (3pl)” from the social foundation and through analysis of its resource advantage and typical characteristic, describes the role of the third party logis tics in the improvement of enter
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文摘:从“第三方物流”理念产生的社会基础入手，通过对“第三方物流”的资源优势和典型特征的分析，描述了“第三方物流”的概念,通过对“第三方物流”实践案例的介绍和对神龙公司利用“第三方物流”可能性的分析，论证了“第三方物流”对改善企业物流的作用，从而得出了利用“第三方物流”是提高企业物流系统整体水平，使企业获得并保持市场竞争力的最有效的方法之结论。 |
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Abstract: The article has described the reason why the “bounced beans” happened in high speed blanking and put forward some precautionary measures on “bounced beans” phenomenon.
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文摘:阐述了高速冲裁过程中“跳豆”现象产生的原因，并提出了预防“跳豆”的几种措施。 |
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Abstract: The article introduces the application of cold sterilization, super high pressuer sterilization, sterilization system of hydrogen peroxide-peroxidase-glucose oxidase, UHT, HTST, radioactive sterilization and lysozyme sterilization to the product
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文摘:介绍了冷灭菌、超高压杀菌、过氧化氢-过氧化氢酶-葡萄糖氧化酶体系杀菌、超高温杀菌、高温瞬时杀菌、辐照杀菌和溶菌酶杀菌等技术在茶饮料生产上的应用，展望了其应用前景。 |
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Abstract: The article introduces the first concessionary league enterprise of agricultural producer goods in Shanghai in terms of management, positive effects and concessionary league chain operation.
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摘要：介绍了上海第一家农业生产资料连锁经营企业的经营方式、取得的成效，以及开展特许加盟连锁经营的做法。 |
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Abstract: The article introduces the progress in treatment of organic wastewater by photocatalytic degradation process and by catalytic oxidation process under the conditions of normal temperature and pressure or high temperature and pressure.
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文摘:介绍了有机废水的光催化降解处理、常温常压催化氧化处理和高温高压催化氧化处理的研究进展情况。 |
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Abstract: The article made detailed collation of the epigraph of Fleet's Westwards Journey discovered in Dongshan County, Fujian Province in 2004, and discusses the problems existent in the process of research one by one, either putting forward my persona
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提要：文章对2004年在福建省东山县调查发现的《舟师往西洋记》碑的抄文进行认真校勘；并对在校勘、研究过程中所遇到、发现的一些问题，逐一列出且加以探讨，或提出自己的见解、或存疑。 |
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Abstract: The article pointed out the existing problem of sanatoriums, which is a vacillating “hospital→hotel” pattern, and analyzed the status and functions of physical service and intelligence service, clinical medical service and recuperative treatment
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文摘:本文阐述了军队疗养院长期以来在“医院→宾馆”模式中徘徊的问题，分析了体能服务与智能服务、临床医疗服务与疗养特色治疗服务的地位与作用。 |
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Abstract: The article provides the lessons and experiences of the shopping centers in Philippine, Malaysia, Singapore and Thailand and their future prospect as well to the professionals of either Taiwan or mainland China in shopping center operating to dr
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摘要：台湾购物中心对菲律宾、马来西亚、新加坡、泰国4国购物中心的演变的过程、转型的背景、成功与失败的因素以及未来的展望作了简单的介绍，为台湾及大陆提供思考方向和经验教训。 |
