修正性慣例 的英文怎麼說
中文拼音 [xiūzhēngxìngguànlì]
修正性慣例
英文
principle of exceptions- 修 : Ⅰ動詞1 （修飾） embellish; decorate 2 （修理; 整治） repair; mend; overhaul 3 （寫; 編寫） write;...
- 正 : 正名詞（正月） the first month of the lunar year; the first moon
- 性 : Ⅰ名詞1 （性格） nature; character; disposition 2 （性能; 性質） property; quality 3 （性別） sex ...
- 慣 : Ⅰ動詞1 （習以為常 積久成性; 習慣） be used to; be in the habit of 2 （縱容; 放任） spoil; indulge...
- 慣例 : convention; usual practice; customary rule; customs and usages; routine
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The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,
2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。On the basis of relative researches in the world, according to the study status of steel - concrete composite slab, which would be widely used in modern bridge, modified equivalent inflexibility of steel - concrete composite slab was deduced by use of conversion section principle in this paper ; based in this, this paper put forwards the theory of ultimate flexural capacity of steel - concrete composite slab in consideration of slip effect, and introduces the practical simplified method for calculating flexural deformation of steel - concrete composite slab in consideration of the effect of steel studs and welded wire, and conclude that the methods in this paper is veracious and reliable, comparing with the traditional calculating mode ; morever, this paper put forwards the calculating theory and program of the effect analysis of creep and shrinkage to steel - concrete composite slab, using conversion elastic modulus principle, and testifies that the theory is right and the program is reliable and practical
本文在國內外研究成果的基礎上，針對壓型鋼板與混凝土組合板結構在現代橋梁建設中廣泛應用前景和研究現狀，利用換算截面法導出了壓型鋼板與混凝土組合板結構的修正等效慣性矩；在此基礎上，又推出了考慮壓型鋼板與混凝土之間的相對粘結滑移影響的壓型鋼板與混凝土組合板結構極限抗彎承載能力計算理論，並介紹了考慮栓釘、聯結件影響的壓型鋼板與混凝土組合板結構簡化實用撓曲變形計算公式，而且通過與傳統計算理論的分析比較，表明本文提出的計算理論公式的準確可靠性；此外，採用換算彈性模量比法著重提出了壓型鋼板與混凝土組合板結構的徐變、收縮效應分析的計算理論和程序，並通過實例分析計算證明了理論的正確性、程序的可靠性和實用性。
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