重点是兼并报表理论，兼并报表规模及新管帐原则下购置日兼并报表的编制办法。

The key point is the combined statements theory, under the combined statements scope and the new accounting standards purchases the date combined statements the establishment method.

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分析了编制抗震防灾规划的必要性，提出了抗震防灾规划编制的主要内容和编制办法。

This paper analyse the necessity of anti-earthquake and relief work planning. Puts forward its major contents and drawing methods.

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对现行《铁路基本建设工程设计概算编制办法》中综合电价的应用，做了进一步探讨。

Besides, a further study is also made into the application of the existing Estimate Making for Engineering Design of Railway Capital Construction Projects.

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