第一篇：会计中英文论文摘要

摘要：

本文主要针对我国固定资产会计准则与国际财务报告准则之间的差异进行比较及分析。文章首先介绍了我国固定资产新旧准则的主要变化。进而比较我国固定资产准则与其相对应的国际财务报告准则之间的差异，着重分析了两者之间在后续计量模式、减值损失转回处理以及对持有待售资产的终止确认处理三方面的重要差异。最后就完善我国固定资产准则进行了思考并提出了自己的见解。

关键词：

固定资产 成本模式 重估价模式减值损失转回 持有待售资产

Abstract

This essay mainly focuses on the differences between “Enterprise Accounting Standards No.4--fixed assets” and “International Financial Reporting Standards No.16--realestate, plant, and equipment” to make comparisons and simple analyses.First of all, the essay gives an introduction of primary changes between the new accounting guidelines and the old ones.Then, theessay compares the differences between “Enterprise Accounting Standards No.4 ” and “International Financial Reporting Standards No.16 ”, mainly focusing on the analysis of the major differences in measurement after recognition, reverse of impairment loss and derecognition of held for sell assets.Finally, the essay puts forward opinions and suggestions on the improvement of “Enterprise Accounting Standards ”.

第二篇：论文中英文摘要

论文中英文摘要

作者姓名：毛建猛

论文题目：Pushover分析方法的改进研究

作者简介：毛建猛，男，1983年10月出生，202_年8月师从于中国地震局工程力学研究所谢礼立教授，于202_年8月获博士学位。

中文摘要

如何选择合适的工程结构抗震分析和设计方法一直是地震工程领域引人关注的重要问题。随着基于性态抗震设计思想的提出和发展，作为一种简化的实现性态设计分析的方法，Pushover方法引起了广大学者和工程人员的兴趣，并得到了广泛的研究。本文针对以往Pushover方法的研究中存在的缺点和不足，对Pushover方法进行了改进，主要包括对模态Pushover方法的改进、对钢筋混凝土框架结构Pushover位移反应的修正、Pushover荷载模式与结构性态指标相关性的探讨、基于模态Pushover分析方法确定结构滞回耗能计算四个方面的问题。本论文主要研究内容和成果包括以下几个方面：

1.模态Pushover分析方法的一个重要假定是，结构在强震作用下进入非线性状态时，作用于结构的Pushover荷载模式保持不变；可是众所周知，结构发生屈服后，结构的动力特性会发生改变，结构遭受的地震荷载也会发生变化，因此各阶振型采用固定不变荷载模式的模态Pushover方法存在不足。本文提出将结构的第一振型荷载模式改进为两阶段加载模式，高阶振型荷载模式保持固定不变，对结构进行改进的模态Pushover分析。

2.建议了一种计算钢筋混凝土框架结构动力弹塑性位移反应的简便方法。通过对5个不同高度的钢筋混凝土框架结构在四类场地上80条地震动作用下的动力和静力弹塑性位移反应进行统计分析，给出了结构由静力弹塑性方法得到的目标位移估计动力时程方法得到的目标位移的修正公式。结果表明：场地条件对钢筋混凝土框架结构静力弹塑性位移反应和动力时程位移反应之间的关系影响显著；对于II类和III类场地，可以直接采用结构的静力弹塑性方法计算结果替代动力时程计算结果；对于I类场地和IV类场地，须采用修正公式对结构的静力弹塑性结果进行修正。

3.通过对4个不同高度的钢筋混凝土结构，分别进行了中等硬度场地上15条地震动作用下的非线性动力时程分析和不同荷载模式下的静力弹塑性分析，求解了结构的几个重要反应指标，包括能力曲线、顶端位移角及层间位移角、以及塑性铰分布，探讨了不同荷载模式对钢筋混凝土低层和高层结构反应指标的影响程度，建议了适用于钢筋混凝土低层和高层结构的Pushover荷载模式。

4.提出基于模态Pushover分析的结构滞回耗能计算方法。首先采用模态

Pushover分析计算结构各阶模态单自由度体系的特征参数，然后计算结构各阶模态单自由度体系对应的滞回耗能，并将其进行线性组合进而确定结构的滞回耗能，并与结构通过动力时程分析计算得到的滞回耗能进行比较，从而给出一种物理概念简单、计算操作方便的确定结构滞回耗能的方法。另外，为了便于计算结构各阶模态单自由度体系的滞回耗能，本文选取了国内外四类场地土上总计320条强震记录作为地震记录数据库，在统计分析的基础上，给出了对应于不同场地土和不同烈度区的单自由度体系等强度滞回耗能设计谱。

关键词：Pushover方法；能力谱方法；模态Pushover分析；水

平荷载模式；滞回耗能

Improvements on Pushover Analysis Procedure

Mao Jianmeng

ABSTRACT

How to select the adequate procedure for seismic analysis and design of structures is an essential problem in earthquake engineering field.With the development of Performance-based Seismic Design, Pushover Analysis procedure has attracted many scientists’ and engineers’ attentions and been widely used for its conceptual simplicity and computational attractiveness.To overcome the limitation of Pushover Analysis procedure, some improvements on this procedure were performed in this paper, including the improvement on Modal Pushover Analysis, the revision of target displacement from the pushover analysis for reinforced concrete frame, the correlation of structural response parameters with different lateral load patterns, and the computation of the structural hysteretic energy based on Modal Pushover Analysis etc.The main contents of this dissertation are as follows.1.There is an important assumption that the pushover load patterns keep unchanged even after the structure yields in Modal Pushover Analysis procedure.Recognized the adoption of invariable lateral force distributions in the Modal Pushover Analysis procedure, an improved modal pushover analysis procedure is presented in this paper to estimate the seismic demands of structures, considering the redistribution of inertia forces.It is suggested that after establishing the idealized bilinear curve, a pushover analysis is once again conducted for the first mode in two phases: before and after the structure yields.For the two phases, the structural elastic natural mode and the floor displacement vector at the initial yielding point are used as the displacement shape vector, respectively.2.The approximately estimating method of displacement of reinforced concrete(RC)frame from static pushover analysis(POA)is developed with that from non-linear response history analysis(RHA).Based on the statistic analyses of the RHA and POA results for five RC frames with different height under 80 ground motions recorded at four site conditions, the revised formula of displacements from POA is presented from RHA.The results show that the site soil condition has an important effect on the relation between RHA and POA response results.And the POA results for I and IV site condition should be revised with the formula given in this study while the POA results for II and III site condition can be approximately considered as same to the RHA results.3.The RHA under 15 ground motions recorded on the medium site condition and POA with different lateral load patterns are performed for four RC structures with different height.Several important response quantities are obtained from the RHA and POA, including capacity curves, top displacement ratios and story drift ratios, and location of plastic hinges.The influence of different load patterns on the structural performance demands is discussed for the low-and the high-wise structures.And the rational load patterns for the low-and the high-wise structures are also suggested.4.A simple procedure is presented in this paper for estimating hysteretic energy demands of MDOF systems based on the modal pushover analysis(MPA).Firstly, the characteristic parameters of the modal SDOF systems of structures are computed, and the hysteretic energy is calculated for the modal SDOF systems, then the hysteretic energy demand of structures is obtained by combining these modal demands.In addition, with statistic results of nonlinear analysis of SDOF for 320 ground motions recorded at four site conditions, the equal-strength hysteretic energy design spectra are presented for different site condition and intensity regions.Key words: pushover analysis procedure, capacity spectrum method, the

modal pushover analysis, lateral load patterns, hysteretic

energy

第三篇：论文-中英文摘要

摘要

随着信息时代的到来，信息高速公路的兴起，全球信息化进入了一个新的发展时期。人们越来越认识到计算机强大的信息模块处理功能，使之成为信息产业的基础和支柱。

车辆管理系统用计算机管理机动车辆的档案，运营管理以及驾驶员信息的一种计算机应用技术的创新，在计算机还未普及之前车辆管理都是由工作人员手工抄写的方式来操作的。现在一般的车辆管理都是采用计算机作为工具的实用的计算机智能化车辆管理程序来帮助工作人员进行更有效的机动车辆管理。车辆管理系统是典型的信息管理系统(MIS)，其开发主要包括后台数据库的建立和维护以及前端应用程序的开发两个方面。对于前者要求建立起数据一致性和完整性强、数据安全性好的库。而对于后者则要求应用程序功能完备，易使用等特点。经过分析，我们使用 MICROSOFT公司的 VISUAL BASIC开发工具,利用其提供的各种面向对象的开发工具，尤其是数据窗口这一能方便而简洁操纵数据库的智能化对象，首先在短时间内建立系统应用原型，然后，对初始原型系统进行需求迭代，不断修正和改进，直到形成用户满意的可行车辆管理系统系统。

关键字: 车辆管理系统;数据库;信息管理系统;智能化

Abstract

Along with the rise, world information that coming of information ages, information superhighway entered a new development period.People more and more know the mighty information of calculator to handle the function, and make the foundation that it become information industry with pillar.Vehicle Management System Computer used motor vehicles archives management, operation and management of a driver information computer applications innovation, Management has not yet popular in the computer before the vehicles are from the staff manual transcription to operate.Now the general management of the vehicles are used as a tool for computer computer intelligent vehicle management procedures to help staff more effective management of motor vehicles.Vehicle management system is a typical management information system(MIS), including its main development background to the establishment and maintenance of the database and front-end application development two.The request for the establishment of strong data consistency and integrity, good for the security of the data.For the latter request applications functions, such as easy to use features.After analysis, we use Microsoft visual basic development tool companies, the use of its various object-oriented development tools, especially data that can be easily accessible and concise window manipulation database intelligent objects, the first prototype application system in a short time and then, computation of the initial prototype system needs to constantly revise and improve until the formation of a viable system of user satisfaction.keywords :Vehicle management system;database;information management system;intelligentize

第四篇：论文中英文摘要格式

附件6

校优博、优硕学位论文中英文摘要格式 作者姓名：张三（宋体 四号）

论文题目：xxxxxxxxxxxx的研究（宋体 四号）

作者简介：：张三，男，xxxx年xx月出生，xxxx年xx月师从于xx大学xxx教授，于xxxx年xx月获博士学位。

中文摘要

在XXXXXXXXX技术中，具有较强XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX.其研制和开发有了长足的进展。„„„„„„„

（正文：宋体 小四，博士约三千字，硕士约2千字）

关键词：（宋体 四号）

Study on the …(英文题目 字号：“Times New Roman” 三号)

Zhang San(姓名拼音 字号：“Times New Roman” 四号)

ABSTRACT

The only high temperature superconductorxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx..This is sufficient for ………….…

（正文字号：“Times New Roman” 小四，约三千字）

Key borad:(字号：“Times New Roman” 四号)

第五篇：电子商务论文中英文摘要

内容摘要

随着INTERNET的迅速发展，人类正经历一场重大的技术变革，即电子商务的变革。电子商务源于电子数据交换，网络技术的发展为电子商务注入了勃勃生机。由信息技术引发的电子商务虽然还处于发展阶段，但它一经进入国际贸易领域，就对传统的贸易方式产生了巨大的冲击。传统的贸易活动每一笔交易涉及的主体一般包括买卖双方、银行、运输、海关、税务、商检等众多部门，业务流程十分繁杂，效率低下，越来越不适应当今国际贸易业务快速发展的需要，电子商务则可以通过互联网将交易各方连成一体，把其中部分或本文所提及的电子商务主要指国际电子商务，文章首先阐述了电子商务与国际贸易的关系，包括电子商务的经济特征及在国际贸易领域中的功能和优势。接下来是文章的主体部分——介绍电子商务对国际贸易的影响。分别从国际贸易理论和国际贸易现实两方面予电子商务是一个庞大的命题，而本文力求阐述清楚的核心问题是：在电子商务环境中，国际贸易理论有哪些新发展，国际贸易活动有哪些新变化，以及如何对这些新问题进行解释和说明。然而由于电子商务是一种迅速发展的崭新的经济形态，人们对它的认识是一个不断深化的过程，也由于本人知识所限，所以本文更多地是从理论层面阐述电子商务与国际贸易之间的关系，以期为他人提供一些可供争辩和讨论的问题全部业务处理过程转移到网上，从而极大降低企业成本，提高企业效率。

关键词：电子商务 国际贸易理论 国际贸易现实 影响

Abstract

With the rapid development of Internet，the society is facing a great technical change，which is the change of E-commerce.As a fully new economy mode，E-commerce has shown the powerful strength and it takes on competitive situations in the whole world.EC came from EDI.The development of IT facilitated the

development of EC.The increasing development of IT has the international trade process is low efficient，long term and slow responsive.E-commerce could connect all the participants on the Internet，transfer part of the international process to the E-commerce which mentioned in this article is International E-commerce.In this article , the author firstly expounds the relations of E-commerce and international trade, including the economic feather of EC and its functions and advantages in international trade.And the following part is the main part of the article, which

introduces the influence of EC to international trade, respectively from international trade theories and process.E-commerce economy is a large research project, and the core question of the article is，on the condition of e-commerce economy，what new development do international trade theory and police have proceeded? And how can we get explanations to all these questions? We all know understand its

characteristics.What's more，because of author’s knowledge is limited，the research is fundamental.In this article，author provides a possible way for further research on the E-commerce economy and some questions for discussion.a large influence on the international trade.The typical international trade activity usually that E-commerce economy is a developing and changing economy, we have a long way to Internet，which decline the cost of trade companies and improve efficiency.Keywords: E-commerce;international trade theory;international trade reality;influence