A second complication arising from the merger is that the 1977 figures shown in this report are different from the 1977 figures shown in the report we mailed to you last year. Accounting convention requires that when two entities such as Diversified and Berkshire are merged, all financial data subsequently must be presented as if the companies had been merged at the time they were formed rather than just recently. So the enclosed financial statements, in effect, pretend that in 1977 the Diversified-Berkshire merger already had taken place, even though the actual merger date was December 30, 1978. This shifting base makes comparative commentary confusing and, from time to time in our narrative report, we will talk of figures and performance for Berkshire shareholders as historically reported to you rather than as restated after the Diversified merger.

合并案所引發(fā)的第二項影響則是今年報表中秀出1977年的數(shù)字與去年提供給各位同一年度的數(shù)字有所不同在线免费观看黄网站。，會計原則要求當像多元零售與伯克希爾這樣二個獨立個體合并時东北老妓女叫床对白视频，所有報告的財務數(shù)字都必須假設這兩家公司原本就在一起欧美老妇逼，所以后續(xù)呈現(xiàn)所有數(shù)字国产操B在线，是假設這兩家公司早在1977年就已經(jīng)合并亚洲黄片在线免费视频，雖然真正合并的日期是1978年的12月30日，這樣的改變使得比較性的評論很容易產(chǎn)生混淆永久域名地址18，因為以往的報告中国产清纯白嫩初高生在线播放，我們告訴各位的都是伯克希爾的歷史記錄，而非依照合并多元零售后重新修正數(shù)字无码下体流水性视频。

Result:322 cases,The trouble CT scanning sees the cerebellum star type cytoma 1 cases;cerebritis 18 cases;Ametropia 51 cases;The adenoid body is light, moderate large 79 cases;The encephalitis merge has nasosinusitis 37 cases;Nasosinusitis merge has the nose polyp 12 cases;The merge has the paranasal sinus mucous membrane cyst 6 cases;The merge has the mastorditis 29 cases;The merge has nasosinusitis, the mastorditis 22 cases.

結(jié)果：322例患兒頭CT掃描見小腦星形細胞瘤1例欧美性视屏，腦炎改變18例18禁黄黄污污网站在线看，腦炎合并有鼻竇炎的37例，屈光不正51例亚洲AV六月丁香七月婷婷，腺樣體輕97久久人妻网站、中度肥大79例，重度肥大59例天堂2019AV在线观看。其中有鼻竇炎77例免费看黄免费的免费，鼻竇炎合并有鼻息肉12例，合并有鼻竇黏膜囊腫6例自拍偷拍2020，合并有乳突炎29例绿茶小视频在线观看，合并有鼻竇炎、乳突炎的22例亚洲精品区第3页。

Types of the combination were as follows: ASD and VSD, 2 cases; ASD and PS, 2 cases; ASD and MS, 1 case; ASD and coronary artery stenosis, which needed interventional treatment, 1 case; VSD and PDA, 3 cases; ASD and anomalous inferior vein cava drainage, 1 case; PDA and B-preexcitation syndrome, 1 case; PDA and dextrocardia, anomalous inferior vein cava drainage, 1 case.

復合類型為：房間隔缺損合并室間隔缺損2例国产人成精品免费视频，ASD合并肺動脈瓣狹窄2例，ASD合并二尖瓣狹窄1例国产福利一区二区大秀视频，ASD合并冠脈狹窄需介入治療1例中文字幕久久精品无码综合网泰国，ASD合并右位心1例，VSD合并動脈導管未閉3例在线欧美亚洲黄，PDA合并B型預激綜合征1例色无码免费视频一区二区，PDA右位心、下腔靜脈肝段缺如1例91cm182在线播放，VSD合并下腔靜脈肝段缺如1例日韩激情福利小说视频在线观看免费。

The preliminary joinder of actions is a kind of joinder with special structural elements,and in history it's legitimacy was once in question.

訴之預備合并是有順位的訴訟合并方式，其構(gòu)成有特殊的要件欧美视频网在线免费观看。預備合并又分為客觀的訴之預備合并和主觀的訴之預備合并国产亚洲日本在线观看。在大陸法系訴訟法發(fā)展的歷史上，預備合并之訴的合法性經(jīng)過了長期的爭論與搖擺黄色国产免费国产。

The main contests of the courses are as following: the theory foundation, the research scope and the research method of senior financial accounting; The conception, category and procedure of enterprises combination; The fundamental differences and relationship of accounting, pursing and pooling of interest method; The conception of consolidated accounting statement and three kinds of consolidate theory.

高級會計學的理論基礎(chǔ)黄黄色色爱爱网、研究范圍和研究方法。企業(yè)合并的含義国产在线一区二区三区麻豆、種類與程序。會計方法色哟哟在线精品入口网站，購賣法和權(quán)益法的基本原理欧美一级夜夜爽、區(qū)別和聯(lián)系。掌握合并會計報表的概念中文字幕第9页亚洲，三種合并理論九九在线精品免费视频。合并會計報表的種類，編制合并會計報表的基礎(chǔ)工作中文精品99久久国产。

The methodology applicable in the making of the Consolidated Financial Statement includes the purchase method, the pooling of interest method and the fresh-start method while the methodology adopted in the ...

企業(yè)合并日合并會計報表的編制方法有購買法自拍高潮日韩在线视频播放免费观看、權(quán)益集合法和新實體法精品国产福利第一区二区；期末合并會計報表的方法有全部合并法、比例合并法国产一区精品福利。

Two merging methods of Bézier curves are generalized to tensor product Bé zier surfaces, we propose two methods to approximate two pieces of adjacent tensor product Bézier surfaces by a piece of tensor product Bézier surface. We offer the explicit formulas of the merged tensor product Bézier surfaces with all kinds of merging conditions.

同樣高清一级黄色视频，Bézier曲線的兩種合并方法也被成功的推廣到張量積Bézier曲面上，得到把兩片相鄰張量積Bézier曲面合并成一片張量積Bézier曲面的兩種合并方法国产黄色对白视频，并給出在各種合并條件下的合并曲面控制頂點的顯示表示式狂野殴美激情性XXXX。

ResultsHematological system diseases accounted for a certain proportion in the causes of gestation complicated anemia and gestational hemopathy can be caused by many kinds of hematopathy. The degree of gestation complicated anemia was mild or middling usually, severe anemia was less. Thrombocytopenia was more caused by hematopathy, and middle or sever degree was more. Gestation complicated anemia, hematological system disease and thrombocytopenia could increase the harmful effects on mother and fetus.

結(jié)果：妊娠期合并貧血的病因中，血液系統(tǒng)疾病占一定比例人人摸人人摸人人摸；妊娠合并貧血程度多為輕男女性爱黄色视频是免费、中度，重度貧血較少国产在线精品综合色区，血液系統(tǒng)疾病引起的貧血多為中国产亚洲日韩欧美高清在线MV、重度；妊娠合并貧血患者www.cn222aaa天天视频，血小板減少多因血液系統(tǒng)疾病引起男男无码免费专区男人的天堂，減低程度多為中、重度減低亚洲簧片AB在线观看；妊娠期合并貧血欧美性交三级视频、合并血液系統(tǒng)疾病和血小板減少可增加對母兒的不良影響。

Moreover, the author analyzes some special questions which including the ascertain to scope in multinational-corporations; the question of scope changed in the middle of a year, such as the ascertain to date and the number of beginning, select the combination method to period statement and the disposal to the question of inside trade's unconsummated profit.

并針對合并范圍的一些特殊問題進行了探析一二三区无卡高清视频在线播放，如：在多層控股關(guān)系下合并會計報表合并范圍的確定亚洲毛片不卡88AV在线；合并范圍在年度內(nèi)發(fā)生變動的各類問題如并表日與年初數(shù)的確認、時期報表的合并方法選擇以及內(nèi)部交易未實現(xiàn)損益等問題的處理亚洲午夜福利电影。

In thefirst place,the author eriticizes the confusion of conflicts of actions incivil procedural law textbooks in our country.On the basis ofreference to the viewpoint in face in civil law countries,and based onsubstantive law theory concerning object of action,the author gives adetailed and deepened analysis of the possible theoretical andprocedural questions of objective conflict of civil actions.Then theauthor studies the definitions,conditions,procedures and the processof court decision-making about the alteration of theobject of action,and tries to construct a whole set of theoretical system concerningobjective conflicts of action and alteration of the object of action.

首先性交毛片视频免费看，本文批判了我國民事訴訟法教材中關(guān)于訴的合并概念的混亂現(xiàn)象，在借鑒世界大陸法系通行的理論觀點的前提下欧美一区欧美一区，以訴訟標的理論實體法學說為基礎(chǔ)日韩孕妇自拍视频直播在线观看网站，分析了客觀的訴的合并的條件、種類A级毛片视频，論述了客觀訴的合并的審查與裁判的過程少妇AA毛片在线播放，對民事訴訟中客觀的訴的合并可能涉及的諸多理論和程序問題進行了深入細致的分析；在此基礎(chǔ)之上日本熟女强奸乱码，進一步對訴訟標的的變更的含義国产情侣免费在线视频、條件以及訴訟標的變更的程序和法院的裁判過程進行了研究，力圖建立一套完整的客觀的訴的合并和訴訟標的的變更理論體系99热这里只有精品久久。

coalescence：合并

合并與破裂 乳劑的合并(coalescence)是指乳滴周圍 是指乳滴周圍 乳劑的合并 的乳化膜破壞,分散相液滴合并成大液滴. 的乳化膜破壞,分散相液滴合并成大液滴. 合并進一步發(fā)展使乳劑分為油, 合并進一步發(fā)展使乳劑分為油 ,

combined financial statement：合并財務報表,合并會計報表

819 combination 企業(yè)合并 | 820 combined financial statement 合并財務報表,合并會計報表 | 821 combined journal and ledger 合并日記分類賬,日記總賬

consolidation：創(chuàng)立合并

(2)創(chuàng)立合并(Consolidation)我國>也稱新設合并. 創(chuàng)立合并是指幾家企業(yè)協(xié)議合并組成一家新的企業(yè). 也就是說,經(jīng)過這種形式的合并,原來的各家企業(yè)均不復存在,而由新企業(yè)經(jīng)營

Merge File：合并文件

在 XDoclet 的文檔中,您會非常頻繁地看到術(shù)語 合并點(merge point)和 合并文件(merge file). 合并文件是文本文件,您可以把它合并到 XDoclet 生成代碼的指定位置--"合并點"上(由模板指定). 可以用合并文件來包含靜態(tài)文本(例如代碼片斷和 XML 片斷),

horizontal merger：橫向合并

{2}合并通常根據(jù)參與合并各方之間的市場關(guān)系區(qū)分為橫向合并(horizontal merger)和非橫向合并(non -horizontal merger). 其中,橫向合并是競爭者之間進行的合并,合并參與各方通常處于同一相關(guān)市場,具有直接競爭關(guān)系. 由于橫向合并將直接減少競爭者的數(shù)目,

aggregate income statement：合并損益表 aggregate income statement 合并損益表

195 1 aggregate balance sheet 合并資產(chǎn)負債表 aggregate balance sheet 合并資產(chǎn)負... | 196 1 aggregate income statement 合并損益表 aggregate income statement 合并損益表 | 233 1 analysis 分析 analysis 分析

vertical integration：縱向合并

縱向合并(Vertical integration)概述 是指生產(chǎn)的產(chǎn)品或提供的功務具有內(nèi)在聯(lián)系的企業(yè)間的合并,亦稱垂直式合并. 生產(chǎn)的產(chǎn)品或提供的功務具有內(nèi)在聯(lián)系的企業(yè)間的合并. 參與合并的各家企業(yè),其產(chǎn)品相互配套,或有一定的內(nèi)在聯(lián)系,形成供產(chǎn)銷一條龍;

forward integration：前向合并

一個企業(yè)可以對處在其下游或是上游的企業(yè)取得控制,前者被稱作"前向合并"(FORWARD INTEGRATION),后者被稱作"后向合并"(BACKWARD INTEGRATION) . 混合合并(CONGLOMERATE MERGERS),又稱作聚合合并,是處于不同市場之間的合并,即互不關(guān)聯(lián)的市場上企業(yè)之間的合并.

Merge：合并 合并

單擊合并合并合并合并 (Merge ) > 相交相交相交相交 (Inter sect)3. 單擊合并合并合并合并 (Merge ) > 連接連接連接連接 (Join)5. 在 曲面定義 (SURF DEFINE) 菜單中 單擊完成完成完成完成/返回返回返回返回6.

Vertical merger：垂直式合并

依目標公司[注四]對合并之態(tài)度可分為:協(xié)議式并購(Agreed Merger)、中立式并購(Unopposed Merger)九色自拍视频在线观看、防御式并購(Defended Merger)及競爭式并購(Competitive Merger)等等[注五];依合并行為之經(jīng)濟意義可分為:水平式合并(Horizontal Merger)不卡a片免费在线观看、垂直式合并(Vertical Merger)及復合式合并(Co