【正文】 屏住呼吸，生活停滯；呼出呼吸，更多新奇與經(jīng)歷又將拉開序幕。 Whenever a painful situation arises in your life, try to embrace it instead of running away or trying to mask the hurt. When the sadness strikes, take a deep breath and lean into it. When we run away from sadness that’s unfolding in our lives, it gets stronger and more real. We take an emotion that’s fleeting and make it a solid event, instead of something that passes through us. 當(dāng)生活中出現(xiàn)痛苦的事情時(shí)，別再逃跑或隱藏痛苦，試著擁抱它吧；當(dāng)悲傷來襲時(shí)，試著深呼吸，然后直面它。既然如此，何不嘗試打開心門，擁抱生活中的各種可能，讓世界感化我們呢？ 19 Whenever we start to let our fears and seriousness get the best of us, we should take a step back and reevaluate our behavior. The items listed below are six ways you can open your heart more fully and pletely. 當(dāng)恐懼與焦慮來襲時(shí)，我們應(yīng)該退后一步，重新反思自己的言行。 instead of letting the world soften us, we let it drive us deeper into ourselves. We try to deflect the hurt and pain by pretending it doesn’t exist, but although we can try this all we want, in the end, we can’t hide from ourselves. We need to learn to open our hearts to the potentials of life and let the world soften us. 生活發(fā)生不幸時(shí)，我們常常會(huì)關(guān)上心門；世界不僅沒能慰藉我們，反倒使我們更加消沉。突然想到那件藍(lán)格子襯衫；那些被折成各種各樣形狀的信紙；那段從街角深巷伊始的友誼；還有那場(chǎng)還沒有開始就宣告了終結(jié)的邂逅計(jì)劃 …… 那些年那些天的非做不可，終于和 青春一樣，都將在我們的人生中謝幕。 Have declared the end of the encounter that haven39。 Those were broken into various shapes of stationery。那些曾經(jīng)所謂的非 做不可，只是青蔥年華里自己給自己注射的一支強(qiáng)心劑，或者說，是自以為是的精神寄托罷了。也曾經(jīng)好像已經(jīng)下定了決心去做某件事，但更多的時(shí)候是最后又打起了退堂鼓。s time, your ideas are always special to clear. Want, want, line is clear, as if nothing could shake his. Also once seemed to be determined to do something, but more often is he backed out at last. Dislike his cowardice, finally found that there are a lot of love, there are a lot of miss, like shadow really have been doomed. Those who do, just green years oneself give oneself an arm injection, or is a selfrighteous spiritual. 一個(gè)人的時(shí)候，自己的想法總是特別地清晰。 Originally, this world, can produce a chemical reaction to an event, in addition to resolutely, have to do, and ，這個(gè)世界上，對(duì)某個(gè)事件能產(chǎn)生化學(xué)反應(yīng)的，除了非做不可的堅(jiān)決，還有，時(shí)間。t want to give vent to out your inner voice can be in the high 18 school children of the feelings in a period, but was eventually infarction when graduation party in the throat, later again stood on the pitch he has sweat profusely, looked at his thrown a basketball hoops, suddenly found himself has already can39。t really grow up, it seems is not so important。 The end of our life, and can meet many things really do? 而窮盡我們的一生，又能遇到多少事情是真正 地 非做不可？ During my childhood, think lucky money and new clothes are necessary for New Year, but as the advance of the age, will be more and more found that those things are optional?？傆X得自己似乎應(yīng)該去做點(diǎn)什么，或者寫點(diǎn)什么。 May be back in the past, to oneself the paranoid weird belief disillusionment, these days, my mind has been very messy, in my mind constantly. Always feel oneself should go to do something, or write something. Twenty years of life trajectory deeply shallow, suddenly feel something, do it. 一字開頭的年齡已經(jīng)到了尾聲。s actions. CSKA said they were surprised and disappointed by Toure39。s 21 win. Michel Platini, president of European football39。s Premier League match at Chelsea on Sunday. I am going to be at the match tomorrow and I have asked to meet Ya ya Toure, he told BBC Sport. For me it39。s antiracism taskforce, is in London for the Football Association39。t charge you more than 35% of your pensation if you win the case. you39。t agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly. For more informu, take advice from one of the anisations listed under Further help. Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation. Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the anisations listed under Further help. ation about dismissal and unfair dismissal, see Dismissal. You can make a claim to an employment tribunal, even if you haven39。在此較長的時(shí)間內(nèi)，能有機(jī)會(huì)做一個(gè)實(shí)際項(xiàng)目是我最有意義的一件事情，雖然很辛苦，但是在整個(gè)開發(fā)學(xué)習(xí)生活中我學(xué)到了很多書本 上根本學(xué)不到的東西，我學(xué)會(huì)了怎么樣查詢、篩選自己所需要的信息，不僅學(xué)會(huì)了很多的新的技術(shù)，更學(xué)會(huì)如何做人。 本文的完成使得我在知識(shí)水平，學(xué)習(xí)工作技能上都有很大的幫助 ，并且也積累了一些實(shí)際的寫作經(jīng)驗(yàn)，尤其是對(duì)以后從事的工作幫助甚大，讓我深刻感到了校園工作信息化帶來的便利與高效。 這次畢業(yè)論文我得到了很多老師和同學(xué)的幫助，其中我的論文導(dǎo)師吳本洲老師對(duì)我的關(guān)心和支持尤為重要。還有教過我的所有老師們，你們嚴(yán)謹(jǐn)細(xì)致、 一絲不茍的作風(fēng)一直是我工作、學(xué)習(xí)中的榜樣；他 們循循善誘的教導(dǎo)和不拘一格的思路給予我無盡的 啟迪。 回首走過的大學(xué)四年歲月，心中倍感充實(shí)，當(dāng)我寫完這篇畢業(yè)論文的時(shí)候，有一種如釋重負(fù)的感覺，感慨良多。感謝我的家人對(duì)我大學(xué)四年學(xué)習(xí)的默默支持；感謝我的母校銅陵學(xué)院給了我在大學(xué)四年深造的機(jī)會(huì)，讓我繼續(xù)學(xué)習(xí)和提高；感謝銅陵學(xué)院的老師和同學(xué)們四年來的關(guān)心和鼓勵(lì)。只有這樣，才能促進(jìn)我國融資租賃會(huì)計(jì)在理論和實(shí)務(wù)上向著良好的方向繼續(xù)發(fā)展下去，進(jìn)一步完善我國租賃業(yè)發(fā)展“四大支柱” (法律、稅務(wù)、監(jiān)督、會(huì)計(jì) )之一的會(huì)計(jì)業(yè)務(wù)的發(fā)展，從而有利于租賃業(yè)的風(fēng)險(xiǎn)防范和租賃市場(chǎng)的不斷培 育；同時(shí)在會(huì)計(jì)處理上與國際慣例接軌，為租賃業(yè)的發(fā)展和壯大、為我國租賃業(yè)走出去提供良好的會(huì)計(jì)規(guī)范。在舊的問題沒有得到妥善解決的同時(shí)，新的融資租賃方式又不斷出現(xiàn)，這就給我國租賃會(huì)計(jì)的發(fā)展帶來了不小的挑戰(zhàn)：不僅要繼續(xù)解決會(huì)計(jì)實(shí)務(wù)中早已出現(xiàn)的問題，同時(shí)還要緊跟租賃業(yè)發(fā)展的要求，盡快制訂出符合新型租賃方式的會(huì)計(jì)制度來規(guī)范會(huì)計(jì)的實(shí)務(wù)操作?？梢钥闯?，經(jīng)過二十多年的發(fā)展，我國在租賃會(huì)計(jì)實(shí)務(wù)和理 14 論上都取得了一些進(jìn)步，但是與國際租賃會(huì)計(jì)準(zhǔn)則和世界發(fā)達(dá)國家的租賃會(huì)計(jì)準(zhǔn)則相比，我國現(xiàn)行制度還有一些差距和不足。 對(duì)此，我認(rèn)為：一方面，在保證會(huì)計(jì)信息不會(huì)被歪曲和誤導(dǎo)的前提下，盡可能簡(jiǎn)化租賃會(huì)計(jì)操作的方法，為租賃雙方的會(huì)計(jì)人員提供切實(shí)可行的實(shí)務(wù)指導(dǎo)。從目前我國租賃會(huì)計(jì)的實(shí)際發(fā)展情況來看，雖然租賃業(yè)務(wù)已經(jīng)涉及到各行各業(yè)，租賃會(huì)計(jì)制度和理論也得到了進(jìn)一步的完善和豐富，但是，參與租賃業(yè)務(wù)會(huì)計(jì)核算的從業(yè)人員，特別是承租方的財(cái)務(wù)人員對(duì)租賃業(yè)務(wù)大多仍感覺比較陌生，對(duì)經(jīng)營租賃會(huì)計(jì)準(zhǔn)則的把握還算比較準(zhǔn)確 ，但是對(duì)融資租賃會(huì)計(jì)準(zhǔn)則的理解和實(shí)際操作上有時(shí)比較困難，他們往往感到十分復(fù)雜，不如直接購置資產(chǎn)設(shè)備的核算清晰、簡(jiǎn)單。租賃，特別是融資租賃是一門綜合性很強(qiáng)的邊緣性應(yīng)有科學(xué)，對(duì)業(yè)務(wù)人員特別是管理人員的專業(yè)素質(zhì)要求較高。融資租賃會(huì)計(jì)也隨著租賃實(shí)務(wù)在我國的發(fā)展，漸漸受到了國家的關(guān)注，同時(shí)也得到了進(jìn)一步的完善。這就要求對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行反映和監(jiān)督的會(huì)計(jì)工作采取相應(yīng)的措施，在租賃實(shí)際工作的基礎(chǔ)上，結(jié)合會(huì)計(jì)基本理論與 核算原則，制訂出符合我國國情的融資租賃會(huì)計(jì)制度，在實(shí)際操作中予以引導(dǎo)。 在租賃業(yè)務(wù)產(chǎn)生的初期，由于業(yè)務(wù)簡(jiǎn)單，從事單位少，涉及的行業(yè)也非常有限，因此，并不需要對(duì)租賃會(huì)計(jì)處理進(jìn)行特別規(guī)范。它也要遵循一般會(huì)計(jì)的四大基本前提：會(huì)計(jì)主體、持續(xù)經(jīng)營、會(huì)計(jì)分期、貨幣計(jì)量和權(quán)責(zé)發(fā)生制基礎(chǔ)；也要依照會(huì)計(jì)的一般原 則，比如：相關(guān)性、可靠性、可比性、謹(jǐn)慎性、重要性、實(shí)質(zhì)重于形式原則等。因此，會(huì)計(jì)的形成與發(fā)展是受生產(chǎn)力發(fā)展的影響，我國的融資租賃會(huì)計(jì)同樣如此。 以上的會(huì)計(jì)處理方法較簡(jiǎn)單，便于會(huì)計(jì)人員理解和操作，符合重要性原則。 ，在計(jì)提減值準(zhǔn)備的范圍內(nèi)，按未擔(dān)保余值恢復(fù)的金額，借記“未擔(dān)保余值 減值準(zhǔn)備”科目，貸記“營業(yè)外支出”科目。具體做法是：