Under present economic environment , the author considers : to reflect the financial situation of the enterprise group objectively and all - sided is the goal of standards of group ' s income tax accounting ; standards of group ' s income tax accounting should focus on the assurance of the sense of principle , but need n ' t pay close attention to the concrete clause too much ; standards of group ' s income tax accounting should strengthen its guidance to the economic activity ; standards of group ' s income tax accounting need to consider international harmony 笔者在结合国内外相关学者观点的基础上，对企业集团所得税会计的概念及特点进行了界定。在目前的经济环境下，企业集团所得税会计处理规范应以客观、全面地反映企业集团的财务状况为目标；应着眼于原则性的把握，而不必过多地关注具体条款；应注意加强其对经济活动的指导性；需考虑国际协调性。
Cts - 3 has reviewed the suggestions received and made broad recommendations for reference by future district studies . these included promoting the walk mode by introducing an integrated and grade - separated pedestrian network at sites of heavy pedestrian movements and around major public transport interchanges 本研究已检讨所收到的提议，并提出了一些原则性的建议，以供未来的地区性研究参考，建议包括于行人流量高的地方及主要的公共交通交汇处一带引入综合及分层的行人网络，以鼓励市民安步当车。
( contract law of pro ) make up the aforesaid legal vacuum . notwithstanding many provisions provided for by contract law may apply to charter party in the absence of the corresponding provisions in maritime law , the aforesaid provisions are just general provisions . charter party , as an special type of contract , has many particular characters differ from the common business contract and formed many unique usages after hundreds years of practice 虽然新合同法的实施使许多海商法中没有规定的有关租船合同的事项可以直接从新合同法中找到调整依据，但这些规定往往都是一些原则性的规定，而租船合同作为较偏门的合同种类，其存在着许多与普通民商事合同不同的独特特征并且租船运输在海上运输中有着上百年的历史，行成了许多独特的习惯做法。
Cts - 3 has reviewed the suggestions received and made broad recommendations for reference by future district studies . these included promoting the walk mode by introducing an integrated and grade - separated pedestrian network at sites of heavy pedestrian movements and around major public transport interchanges 本研究已检讨所收到的提议，并提出了一些原则性的建议，以供未来的地区性研究参考，建议包括于行人流量高的地方及主要的公共交通交汇处一带引入综合及分层的行人网络，以鼓励市民安步当车。
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。
This concept contains two basic criterion - the basic criterion for sentencing of the principle and the one of the application . the former is the executive condition of the later one . there are no concept of basic criterion for sentencing both in british and america criminal law 量刑基准之所以包括两个部分，是因为不对原则性的量刑基准即量刑应当考虑的原则、要素明确规定并确定它们影响量刑的幅度，就不可能制定正确的适用性量刑基准，也不可能正确执行适用性的量刑基准。
Continue development thought became the main direction theory of most country on the world especially after went into the evening of 20th century . but present researches on continue development have two main trends , one is preferring to the analysis to carry on the principle , and the other trend is preferring to select big area as research object . and present research on continue development seldom select little area as research object 可持续发展的思想源远流长，尤其是进入二十世纪后期以来，可持续发展理论逐渐成为指导当前世界社会经济发展的主要理论，但是当前的可持续发展研究存在着两个明显的倾向，一个是倾向于理论阐述，倾向于进行原则性的分析；另一个倾向是可持续发展实践研究倾向于选择较大范围的区域作为研究对象，很少涉及小区域。
