...要有两套会计准则，一套是以规则为基础（Detailed Rules Basis）的美国会计准则；一套是以原则为基础（Basic Principles Basis）的国际财务呈文准则（包括原国际会计准则）。二者之间孰优孰劣的争辩由来已久。
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Be familiar with basic principles and methods of metal machining and equip with basis of knowledge of machining process.
熟悉金属机械加工的基本原理与方法，具备机械加工工艺基础知识。
On the basis of analyzing the test of rock properties and its processing characteristics, this paper describes the principles of equipment selection and the basic methods of key equipment selection.
在分析料源岩性试验和岩石加工性能的基础上，给出了设备选型的原则及关键设备选型的基本方法。
On the basis of these data, the main factors affecting the crack openings are found according to the basic principles on the emergence and development of cracks.
在试验资料的基础上，根据裂缝出现和开展的基本原理，找出影响裂缝宽度的主要因素。
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