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Based on the new corporate income tax law on the basis of focusing on the corporate income tax accounting accounting treatment of a detailed comparative analysis with a comparative analysis of the new guidelines in different taxable,income tax accounting
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本文在新企业所得税法的基础上，着重对企业所得税会计的核算处理做了详细的比较分析，同过比较分析得出新准则在计税差异、所得税会计处理方法方面存在的一些问题. |
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Based on the noise influence's investigation and analysis in one of Yichun's hospital's building construction, the writer does some research and finds some possible solution to prevent and reduce the noise influence.
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通过对以宜春市某医院建筑工程施工过程中噪声对附近人群的影响的分析和调查，对减噪防噪问题做了一些探讨，提出了一些可操作的方案。 |
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Based on the nonlinear relationship of permeability velocity and hydraulic gradient, four non-Darcy seepage models were summarized to investigate the permeability behavior of soft soil under consolidation pressure.
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摘要针对传统固结理论不能考虑非达西渗流的不足，研究了渗流速度与水力梯度的非线性关系。 |
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Based on the normal opening of electronic reading rooms, centralize the administration of all computers, and then provide 2TB storage for the digital movie resources.
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在保证电子阅览正常使用的基础上，对所以计算机设备进行集中管理，爲数字化影视资源提供了共2TB的有效存储空间。 |
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Based on the novel representation method of kinematic chains, which can be carried out by computer easily, namely the synthetic degrees sequence and the canonical adjacency matrix, and VC++ 6.0 software, a practical software has been developed in this pap
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摘要基于提出的运动链的新的并且易于计算机自动生成的描述方式，即合成度序列和规范邻接矩阵，利用VC++6.0面向对象的程序设计方法，开发出了运动链拓扑图的绘图及其特征描述自动生成软件。 |
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Based on the numerical simulation for the large-diameter cylinder pile's 3D-Circumferential flow under wave-flow co-function b using FVM, this paper analyzes the complicated 3D-torrent near the large-diameter cylinder pile, and gives the 3D-flow distribut
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摘要通过应用有限体积法对在波流共同作用下大直径圆柱绕流现象进行三维数值模拟，对圆柱体局部复杂流动进行了三维湍流计算分析，给出了三维流场、圆柱体表面及其所在局部底床床面应力分布，并在此基础上对圆柱体所在底床的局部冲刷进行了初步分析。 |
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Based on the observation data obtained from 69 sampling sites of different age class forests, and by using biomass expansion factor function, the regression equations of stand biomass and volume of the main forest forests in Pearl River Delta were built,
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摘要利用生物量转换因子连续函数法，通过69组不同龄级的森林样地实测数据，拟合了珠江三角洲主要森林类型的生物量和蓄积量之间的回归方程，并结合3个时段森林清查资料，估算了区域森林生物量及其动态。 |
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Based on the observation data of surface subsidence induced by groundwater exploitation and coal mining in Panji mining area, the mechanism of surface subsidence due to groundwater exploitation and its influence on coal mining subsidence are discussed, an
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根据淮南潘集地区地表沉降和煤矿地表移动观测资料，对抽排水引起地面沉降的机理及其对煤矿开采沉陷的影响进行了探讨，并对进一步深入研究提出了有益的建议. |
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Based on the observation in the context of semi-structured natural play settings, the research analyzes the characteristics of 2-5 aged children's play both quantitatively and qualitatively.
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摘要本研究采用现场观察与录像追踪观察的方法，对2~5岁幼儿在娃娃家、建构区两种游戏背景下发生的游戏行为进行了研究。 |
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Based on the observation made on the main crops such as wheat, corn, cotton etc., the observed data from the limited irrigation test for three years are obtained, and then the test data are analyzed with the theory of soil moisture movement and the model
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摘要通过对小麦、玉米、棉花等主要农作物的分阶段受旱试验，获得了三年的限额灌溉试验观测数据；采用非充分灌溉条件下的土壤水分运动理论分析试验数据，建立了限额灌溉条件下的作物蒸发蒸腾模型。 |
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Based on the observation of the outcrops, we studied the details of the sedimental facies in Ganchaigou Formation, and analysed the variety of sedimental facies, including alluvial-fan facies, braided stream facies, fan-delta facies, lacustrine facies, la
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摘要在野外地质剖面研究的基础上，对柴达木盆地西部古近－新近系干柴沟组进行了详细的沉积相研究，分析了干柴沟组发育的冲积扇、河流、三角洲、扇三角洲、湖泊、湖底扇及风暴沉积等几种沉积相类型。 |
