This paper summaries the latest progress and achievements on theories and methods of ocean resources accounting. The valuation methods for ocean resources and its environment and ecosystem are discussed, the corresponding models are given. The accounting frame integrated ocean resources and economy is designed.

In New York I learned accounting and corporate valuation on the job.

在纽约，我在工作中学会了做会计和公司评估；

It has gone a long history and is said to be the oldest and most common accounting valuation principle.

会计稳健性是会计的基本原则之一，它对会计实务界的影响可谓是历史悠久，被认为是最古老且最普遍的会计计价原则。

Distinguishes Between the Assets Valuation and the Accounting Valuation

资产评估与会计计价的区别

When the business school at the University of California, Davis, started its master's program in accounting last year, administrators expected to attract aspiring accountants from nearby colleges.

当加州大学戴维斯分校（University of California，Davis）的商学院去年启动会计硕士培养项目时，管理层希望能够从附近的大学吸引到有抱负的会计专业学生。

For commercial banks: ranking among the Top100 of the world in the total assets for the most recent accounting year and managing securities assets of not less than us$ 10 billion.

商业银行：最近一个会计年度，总资产在世界排名前一百名以内，管理的证券资产不少于一百亿美元。

The outstanding held-to-maturity investment within the current accounting year that may reclassify as the financial assets available for sale, the intention or the basis of ability change shall be stated.

本期内将尚未到期的持有至到期投资重分类为可供出售金融资产的，说明持有意图或能力发生改变的依据。

We have seen that what is charged in the accounting year in question is not the amount paid in the year but the amount that relates to the year.

我们已注意到记入所讨论的当年帐户的金额并不是当年支付的金额而是相关年份的金额。

The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year.

中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。

On the basis of the experimental cost of business accounting year, the experimental cost of other years is calculated.

根据核算年的实验项目成本，推算其他年度的实验项目成本。

Financial reports of the accounting year in which the profits are generated;

（二）收益实现年度财务报表；

An interim period refers to a reporting period which is shorter than a full accounting year.

中期，是指短于一个完整的会计年度的报告期间。

In this thesis, turnover rate and abnormal returns are selected from the same accounting year.

而在本文中，换手率与收益率选用了同一会计年度。

The determination of sealing ability of mudstone cap formation and its accouplement with history of discharge gas of source bed

泥岩盖层封闭性的确定及其与源岩排气史的匹配

It is found that mis match of strength has an obvious affection on the FAC of weldments and the mis matching of strength of welded joints must be take into accouter by using CEGB/ R6 method to assess the integrity of weldments.

材料组配对焊接接头的失效评定曲线有很大影响，因此，应用CEGB／R6的方法对接头进行完整性评价时，应考虑接头的材料组配情况。

Troops accoutered for battle accoutered for the trip.

装备好准备作战的军队；行装。

With the rapid development of the ship industry and the shipbuilding technology, modern ship has been accoutered with kinds of automation equipments.

随着世界航运业的发展和造船业技术水平的提高，现代船舶已装备了各种先进的自动化设备。

Renal hypertension is the mean reason of secondary hypertension, which accoutered for 10% of hypertension.

肾性高血压是继发性高血压最主要的原因，占高血压总数约10%，在临床治疗中较原发性高血压常更难以控制。

Segment 4 analyzes social rootstock that female select flowers or as being accouterment.

第四部分析了女子选择花草作为饰物的社会根源，认为女子社会地位的降低决定了对饰物的选择和春秋战国时的家庭模式。

The Chinese girded jade accouterment has surpassed their primitive sense of beauty and meaning of decoration and has the symbolic meaning of totem worship, power, position, status and property as well as the symbol of eximious personality and morality.

中国佩玉饰品已超脱了原始的美感和装饰意义，具有了图腾崇拜和宗教信仰的象征，还是权力、地位、身份、财富的象征，也是美好人格和品德的象征。

The Symbolic Meaning of the Chinese Girded Jade Accouterment

浅谈中国佩玉饰品的象征意义