表“放出”“发出”之义的短语动词辨析

英语短语动词结构复杂 ,有着纷繁复杂的各种语言现象 ,也有着许多组同义的短语。辨别这些同义短语的意义和用法是学习短语动词的难点。本文专辨析表“放出”“发出”之义的短语动词。

警惕利用虚假发出商品延迟收入实现

新《企业会计准则》附录规定，“发出商品”科目用来核算企业未满足收入确认条件但已发出商品的实际成本（或进价）或计划成本（或售价），该科目可按购货单位或商品类别进行明细核算。对未满足收入确认条件的发出商品，应按发出商品的实际成本（或进价）或计划成本（或售价），借记该科目，贷记“库存商品”科目。发出商品满足收入确认条件时，应借记“主营业务成本”科目，贷记该科目。采用计划成本或售价核算的，还应结转应分摊的产品成本差异或商品进销差价。该科目期末借方余额，反映发出商品的实际成本（或进价）或计划成本（或售价）。

新会计准则中“发出商品”的核算要点

2008年1月1日，企业将全面实行新的会计准则，对一些会计科目也做了调整，其中在旧制度中使用的“分期收教发出商品”一并在“发出商品”中统一核算。“发出商品”是一个过渡性的科目，在新准则中，核算不满足收入确认条件的已发出商品，下面，我就自己在实践运用该科目中得出的几点体会，与大家作一交流。

Screening and Evaluation of Salt Tolerant Varieties in Peanut

The selection and application of salt tolerance varieties in peanut is impor- tant for the exploitation of saline soil. In this study, 41 peanut varieties were select- ed for the evaluation of salt tolerance in both germination and young seedling stage. The results showed the germination and growth of peanut were significantly inhibited by salt stress, which were enhanced by salt concentration increasing. The 0.5% NaCI was selected as the most suitable concentration for further identification, and the characters in germination stage （including the relative germination potential, relative germination rate and germination index） and young seedling stage （including relative main root length, seedling height, fresh weight, dry weight, et aL） were measured. Cluster analysis showed the varieties could be divided into different groups, and 9 and 3 salt-tolerant varieties were identified in the two stages, respec- tively, including two varieties performed well in both two stages, which could be useful for the breeding of new salt tolerance varieties and the study of salt toler- ance mechanism.

Effect of Acorn Burying Depth on Germination, Seedling Emergence and Development of Quercus aliena var. acuteserrata

Acorns of Quercus aliena var. acuteserrata Maxim. are often predated by small mammals and birds in natural forests. These animals not only eat the acorns during the acorn ripening season, but also cache and hoard most of the remaining acorns on the forest floor in the soil for their future use. These buried acorns form the main seed resource for regeneration. Burying depth is potentially important for germination and for seedling development. The effects of burying depth on germination and seedling development in relation to acorn size were studied in an experiment, in which acorns were planted at 6 cm-, 12 cm- and 18 cm-depth. The experimental results showed that fewer acorns germinated as burying depth increased. From the deeply buried acorns fewer seedlings emerged at later time than from those acorns buried less deeply. They appeared to have more difficulties to emerge above-ground than die seedlings from shallowly buried acorns. The deeply buried acorns and their seedlings also appeared to be more susceptible to rot. Acorn size did not significantly affect germination and emergence of the seedlings. As early emerged seedlings had longer developmental periods in their first growing season, and therefore grew better than die late emerged seedlings, seedlings from die shallowly buried acorns took the advantage.

Effect of concurrent precipitation on recrystallization textures in commercial Al-Mn alloys

The effect of concurrent precipitation on recrystallization textures in AA 3003 aluminum alloys was investigated using X-ray diffraction and electron backscattering diffraction（EBSD） analyses. A weak recrystallization texture was observed in the AA 3003 alloy annealed at 783 K due to the high annealing temperature. Under the same conditions, extremely high P {011 } （ 111 ） recrystallization textures were detected in the AA 3003 alloy added with 0. 39% Sc. Based on the EBSD results, no intensely preferential orientation nucleation of recrystallization grains was observed in the early stage of recrystallizafion for both alloys. However, concurrent precipitation strongly retarded the growth of recrystallization grains, except for P nucleation sites, thereby conferring an apparent initial growth advantage for P nucleation sites compared with other nucleation sites. Therefore, a sharp P {011 } 〈 111 〉 texture appeared in concurrently precipitated AA 3003 alloys.

Discussion on Calculation Method of Poverty Incidence in the Exit Evaluation of Poverty-Stricken Counties and Villages

Poverty incidence is the key index that needs to be measured in the poverty exit examination and evaluation of 832 poverty-stricken counties and 128 000 poverty-stricken villages. In this paper, based on the statement of general concept and conventional calculation method of the poverty incidence, the calculation method of poverty incidence in the exit evaluation of poverty-stricken counties （also including poverty-stricken township and poverty-stricken villages） was investigated through the view of the third-party evaluation. In addition to considering the previous ＂number of planned poverty remaining population＂, the method also needed to give consideration to the exiting mistaken population, evaluation missing population. Based on the case in Yuanyang County, Honghe Hani and Yi Autonomous Prefecture, Yunnan Province, the poverty incidences of 10 exit planning villages by the end of 2017 in Yuanyang County were investigated and estimated, and suggestions were proposed to promote the precise poverty alleviation and poverty relief of the county.

拥抱宇宙——评俄罗斯基洛夫管弦乐团在中国首演“马勒第三”

马勒出其不意地在我们生存的许多领域,“发出”了他那来自星际般的遥响,令人无余而又神往。马勒“第三”,像是上天的又一启示录,描摹着人与大自然和谐共处的种种景观。马勒经历了“第二”(复活)

常见易混词辨析

近年来,对同音易混词的理解与考查,常为中、高考命题者所青睐.如高考中就曾考过“截至”与“截止”、“启用”与“起用”等同音词的辨析和选择.这些词意义和用法都差不多,如果不留心它们的细微差别,就容易使人发生混淆,也就会出现应试时那种通信辨差异的“局面”.为便于同复习与应试,现就常见的同音易混词选辨于下:

抓住“舍身”读懂全文——《董存瑞舍身炸暗堡》教学难点突破

《董存瑞舍身炸暗堡》是一篇写人的记叙文。课文记叙了战斗英雄董存瑞在解放隆化的战斗中,舍身炸毁敌人暗堡的动人事迹,高度赞扬了董存瑞忠于党,忠于人民,为了人民的解放事业英勇献身的大无畏革命精神。课文按事情的发展顺序写,先讲在解放隆化的战斗中,敌人的暗堡封锁了我军前进的道路;再讲董存瑞决心炸掉暗堡。

音形义结合一步到位 基本功训练精雕细刻──庞光辉《初冬》一课教学述评

音形义结合一步到位基本功训练精雕细刻庞光辉︽初冬︾一课教学述评１９９７年１２月５日，在“哈尔滨市庞光辉识字写字教学经验总结推广大会”上，哈市道外区南市小学青年教师庞光辉上了一节二年级的识字写字课，给人们留下了难忘的印象。师：同学们，现在是什么季节呀？...

The Progress on Abnormal Development Mechanism

What summarized in this paper is the progress in recent years' in the causdive mechanism on study of developmental toxicants as chemical teratogenesis in three aspects.(1) It is about the phenomena and the possible reason of chemical teratogenesis in the preimplantation period. These research results are contrary to the past traditional concepts. (2) Due to using much more molecular biology methods, it can be observed more dead foetus phenomena before birth, which cannot be done previously and are of great value for reference. (3) When analyzing the genetic reason of chemical abnormal, a new research idea may be showed, i.e. the developmental abnormal due to chemical teratogenesis is induced with association of more relative genes and their expression abnormal. 13 references are involved in.

Study on Seed Breeding of Thuia sutchuenensis

Objective] This research almed to study technical requirements by seed breeding of Thuia sutchuenensis so as to Iay a foundation for the saving and breeding of Thuia sutchuenensis. [Method] The seeds of Thuia sutchuenensis, coI-Iected from Xianyi Town, Chengkou County, Chongqing City, were used as material. The effects of temperature and matrix on germination rate and emergence rate of Thuia sutchuenensis were investigated. In addition, the controI effects of different-type and different-concentration pesticides on seedIing bIight of Thuia sutchuenensis were also studied. [Result] The suitabIe temperature for seed germination of Thuia sutchuenensis was 15-20 ℃, whiIe the optimum temperature was 20 ℃, under which the germination rate couId reach 95%. At temperature of 25 ℃, the seeds of Thuia sutchuenensis almost couId not germinate. The seeds of Thuia sutchuenensis germinated most if soaked in warm water of 40 ℃. After 24 h soaking, the germi-nated seeds were not increased significantIy. Among the matrixes for contalner seedIing, the 18th matrix, composed by sawdust （2/3） and forest topsoiI or general soiI （1/3）, was conducive to the seed germination in contalners. Among the pesti-cides, the controI effect of ferrous suIfate on diseases and pests in Thuia sutchue-nensis was best with cumuIative incidence of 15%, foI owed by those of fe-naminosuIf （17%）, Bordeaux mixture （21%）, KangkuIing （22%） and potassium per-manganate. [Conclusion] Sawdust had great effect on emergence rate of Thuia sutchuenensis in contalner seedIing, which might be reIated to good water retention and permeabiIity of sawdust. However, too much forest soiI was not conducive to the emergence rate of Thuia sutchuenensis in contalner seedIing. Ferrous suIfate had the best controI effect on diseases and pests in Thuia sutchuenensis.

Research on Embryonic Development of Loach

[Objective] Aim to know the whole process of embryonic development of loach. [Method] DOM + LHRH-A2 was used to induce spawning of loach,then after fertilization,the embryos were cultured into freshwater water with temperature from 24 to 26 ℃ and pH from 7.0 to 7.5. The embryonic development of loach was observed and 27 concrete morphological characteristics and development time of loach from fertilized egg to newly hatched larval period were described in detail. [Result] The embryonic development of loach could be divided into cleavage stage,blastocyst stage,gastrula stage,neurula stage and organogenesis stage. The loach embryo from fertilized egg to out membrane period was 30 h 45 min in fresh water from 24 to 26 ℃ and pH from 7.0 to 7.5. [Conclusion] It provided important reference for studying artificial propagation and genetic breeding of loach.

Evaluation of Reanalysis Products with in situ GPS Sounding Observations in the Eastern Himalayas

Previous studies have shown that reanalysis products contain large uncertainties in the Tibetan Plateau(TP),and the biases are location dependent.Therefore,these products must be evaluated with in situ observations prior to their applications.In this study,the authors compare the results of several reanalysis projects with independent sounding observations recorded in the Yarlung Tsangpo River valley in the Eastern Himalayas in June 2010.These reanalysis projects include Climate Forecast System Reanalysis(CFSR),Interim European Centre for Medium Range Weather Forecasts Reanalysis(ERA- Interim),Japanese 25-year Reanalysis(JRA-25),Modern Era Retrospective Analysis for Research and Applications(MERRA),National Center for Environmental Prediction and the Department of Energy Reanalysis 2(NCEP-R2),and NCEP Final Analysis(FNL).Statistical quantities such as average,mean bias(MB),root-mean-square difference(RMSD),and correlation coefficient(R) of temperature,specific humidity,u-wind,and v-wind between 100 hPa and 650 hPa were calculated.The authors determined that the performance of each product differed with variables at different levels.The average profiles of the variables were captured by the reanalysis products,with large biases appearing at lower levels.ERA-Interim and NCEP-R2 showed the best and worst performances,respectively,for all variables.This study suggests that users should select appropriate reanalysis products according to their specific purposes for TP research.

Sepsis caused by endoscopic clipping for colonic diverticular bleeding: A rare complication

We herein report the rare complication of sepsis caused by endoscopic clipping for colonic diverticular bleeding. A 78-year-old man with a 12-h history of near syncope and painless hematochezia was admitted to our hospital. Following the transfusion of 4 U of blood and continued hematochezia, a colonoscopy was performed. Active bleeding was seen as continuous arterial spurting from a single diverticulum located in the middle ascending colon. This diverticulum was seamed by four endoclips. The next day, the patient became febrile with a temperature of 39.2℃. Laboratory data included a white blood cell count of 18 100/mm3 and a C-reactive protein level of 3.4 mg/dL. He was diagnosed with sepsis since Escherichia coli was detected in the blood culture. Antibiotics were started. Four days later his fever had improved and laboratory data improved 9 d later.

Static and Dynamic Damage Analysis of Mass Concrete in Hydropower House of Three Gorges Project

This paper establishes a 3D numerical model for 15# hydropower house of the Three Gorges Project (TGP) and performs a nonlinear static and dynamic damage analysis. In this numerical model, a coupling model of finite and infinite elements for simulating infinite foundation of hydropower station is adopted. A plastic-damage model based on continuum damage mechanics, which includes the softening and damage behavior under tension is considered for the concrete material. The dynamic equilibrium equations of moti...

CYP4F2 polymorphism as a genetic risk factor for major hemorrhagic complications in Chinese patients on warfarin therapy

Warfarin is a commonly used anticoagulant with a narrow therapeutic range and risk of hemorrhagic complications. After CYP2C9 and VKORC1, CYP4F2 was confirmed as the third principle genetic determinant of warfarin dose variability.