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论新旧账结转的基本形式——同向平移
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作者 高畅 吴建国 《中国农村卫生事业管理》 2012年第7期680-682,共3页
依据财政部《会计基础工作规范》关于年度终了账户余额结转下年的规定,论述直接结转、表式结转和分录结转,提出"同向平移"是新旧账结转的基本形式,从而确定"表式结转"是必然选择。结论:同向平移是《规范规定》的理... 依据财政部《会计基础工作规范》关于年度终了账户余额结转下年的规定,论述直接结转、表式结转和分录结转,提出"同向平移"是新旧账结转的基本形式,从而确定"表式结转"是必然选择。结论:同向平移是《规范规定》的理论概括,新旧账结转的基本形式,表式结转是新旧账结转的优选方案。 展开更多
关键词 新旧账结转 直接结转 表式结转 分录结转 同向平移 对应分录
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带三个平移的奇异积分方程的解法
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作者 宋玉梅 《长春大学学报》 1999年第1期32-33,共2页
本文讨论了实轴上常系数的带三个平移的奇异积分方程的解法,
关键词 奇异积分方程 异向平移 同向平移 留数定理
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Elastic solutions for partially embedded single piles subjected to simultaneous axial and lateral loading 被引量:4
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作者 张磊 龚晓南 俞建霖 《Journal of Central South University》 SCIE EI CAS 2014年第11期4330-4337,共8页
In order to improve the design level of partially embedded single piles under simultaneous axial and lateral loads, the differential solutions were deduced, in which the soil was treated as an ideal, elastic, homogene... In order to improve the design level of partially embedded single piles under simultaneous axial and lateral loads, the differential solutions were deduced, in which the soil was treated as an ideal, elastic, homogeneous, semi-infinite isotropic medium. A comparison was made between model test results and the obtained solutions to show their validity. The calculation results indicate that the horizontal displacement and bending moment of the pile increase with increases of the axial and lateral loads. The maximum horizontal displacement and bending moment decrease by 37.9% and 13.9%, respectively, when the elastic modulus of soil increases from 4 MPa to 20 MPa. The Poisson ratio of soil plays a marginal role in pile responses. There is a critical pile length under the ground, beyond which the pile behaves as though it was infinitely long. The presented solutions can make allowance for the continuous nature of soil, and if condition permits, they can approach exact ones. 展开更多
关键词 pile-soil interaction simultaneous axial and lateral loads difference method elastic modulus displacement
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