在默认情况下，将TClientDataSet的Active属性赋值为false并不会终止连接——在您显式地关闭连接之前，会一直保持该连接。

Assigning false to the Active property of the TClientDataSet does not do that by default - the connection is kept until you explicitly close it.

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在会计计量属性的选择上，本文建议应该引入公允价值作为未被终止确认和被终止确认的两部分基础资产账面价值的分配标准；

On the issue of accounting confirmation, the paper tends to adopt Continuing Involvement Approach. And as to measurement attribute, the paper proposes regarding fair value as distribution standard.

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