Moreover still the utilization program has been imitated the resisted fire ability that the ordinary flat board was netted to put up , and analyses prestressing force and nets the resisted fire property putting up by way of the contrast , and has found that the prestressing force dull and stereotypedly nets the resisted fire weakness putting up , for prestressing force nets frame application has created the conditional sum basis that is suitable three corresponding calculator programs of establishment all use the model have been verified their correct nature 另外还利用程序模拟了普通平板网架的抗火能力，通过对比来分析预应力网架的抗火特性，发现了预应力平板网架的抗火弱点，为预应力网架的应用创造了适用的条件和依据。编制的三个对应计算程序，都利用模型验证了它们的正确性。实例模型采用了实际的试验模型，从而为初期计算数据提供了有效验证。
In this chapter , through the ways of other nations " methods of establishing the charge for mutual interconnection , we analyze different methods of ways one by one and compare their advantage and disadvantage as well as their suitable conditions . these methods include effective element value principle , the way basing on the retail price to determinate the charge for mutual interconnection , complete apportioning cost way basing on the cost and the long - term increment way etc 本章中从各国目前所采用的制定互联费用的方法入手，逐一分析了各种制定互联费用的方法，并比较了各种方法的优缺点以及适用的条件，其中主要包括有效元素定价原则、以零售价格确定互联互通费用的方法、以及基于成本的完全成本分摊方法和长期增量方法。
The thesis contains five parts , the first part is foreword , it chiefly has researched the cause and form of business combination , the production , development and features of combined financial statement ; the second part is accounting business combination accounting treatment methods , it chiefly has researched purchase method and pooling of interests method ; the third part is treatment of combination goodwill , it introduces , reviews the definition and accounting treatment method of combination goodwill and negative goodwill ; the fourth part is consulting combined financial statement theory , it has researched combination scope , combination theories , three combination theories are respectively introduced and evaluated , and shortcoming of combined financial statement ; the fifth part is researching combined financial statement in china , it provide a piece of advice for building chinese combined financial statement standard 本文共分为五部分，第一部分为概述，主要研究了企业合并的原因和形式、合并会计报表是怎样产生和发展的、合并会计报表的特点；第二部分为企业合并会计处理方法，主要研究了购买法和权益结合法。先叙述了两者的各自定义和主要特点以及权益结合法适用的条件，然后对两者进行了比较和评价；第三部分合并商誉的处理，本部分对合并商誉和负商誉的各自定义和会计处理方法进行了介绍和评论；第四部分为合并会计报表理论探讨，对合并范围、合并理论进行了研究，分别介绍了三种合并理论，并对它们进行了比较、评价与选择，最后研究了合并会计报表的局限性；第五部分为我国合并会计报表的研究，对我国合并会计报表准则的建立提出了一些原则性的意见。
