分析了直立设备的顶部吊耳及尾部吊耳的受力，提出了其强度核算的方法及公式。
The forces on the lifting lug in the upper and tail of the vertical vessel were analyzed, and the strength calculation and formula were presented.
本文在归类整理投资期投资收益计算公式基础上，主要阐述成本法下长期股权投资的核算技巧。
This essay discusses the skills in long-term stock ownership investment accounting under the cost method as well as giving an account of the formulae for calculation of the investment income.
根据以上公式计算的轮胎平均消耗量，还应进行必要的调整，才能作为用于核算和管理的消耗定额。
According to the above formula calculation of tyres, still should average consumption make necessary adjustment can be used for accounting and, as the management of fixed cost.
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