It is possible to yield incorrect results including false long period components, during the restitution of the ground displacement from digital seismograms directly using FFT.

直接使用FFT由数字地震记录来恢复地面位移可能产生包括虚假的长周期分量在内的不正确结果。

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The other one is the false restitution or incorrect tax refund that exceeds the due amount, the reverse restitution of which is not identical to tax collection.

二是税务机关超过正确数额所作的退税与返还，此时的返还不同于税款征收。

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