【正文】 is going on in Beijing, the exhibit aims to show the world this brilliant section of history. The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent. It connected the West and East by linking traders, merchants, pilgrims, monks, soldiers, nomads, and urban dwellers from China and India to 。s Day! in shops, hotels and restaurants. But few young women will mark the festival with their boyfriends, or take part in traditional activities to pray for cleverness. A largescale of exhibition on the Silk Road opened to the public in the National Museum on Thursday. The exhibition displays more than 400 treasures from Shaanxi province, Gansu province and 14 other regions. It is largest scale exhibition that shows the history of the Silk Road in recent years. Ass Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their homegrown day for lovers. Even Qixi is nowadays referred to as the Chinese Valentine39。s misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BCAD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the Begging for Skills Festival or Daughters39。s time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If itShutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. You cannot miss out the Autumn of Arxan. It is definitely the best with brightlycolored scenery full of emotions. Nestled close to the country39。ll答辯小組組長(zhǎng)： 年 月 日答辯委員會(huì)意見(jiàn)經(jīng)答辯委員會(huì)討論，同意該畢業(yè)論文（設(shè)計(jì)）成績(jī)?cè)u(píng)定為答辯委員會(huì)主任： 年 月 日為你提供優(yōu)秀的畢業(yè)論文參考資料，請(qǐng)您刪除以下內(nèi)容，O(∩_∩)O謝謝?。?！2 Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the sevenday Chinese為你提供優(yōu)秀的畢業(yè)論文設(shè)計(jì)參考資料，請(qǐng)您刪除一下內(nèi)容，O(∩_∩)O謝謝?。。ational Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may bee more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and acmodation prices, with the possibility that there will be no rooms available. It is also mon that you39。同意其參加答辯，建議成績(jī)?cè)u(píng)定為指導(dǎo)教師： 年 月 日答辯簡(jiǎn)要情況及評(píng)語(yǔ)同學(xué)能夠較好的回答老師提出的問(wèn)題。內(nèi)容正確，論據(jù)較充分，思路清楚、結(jié)構(gòu)合理、文字通順，格式符合要求。最后，針對(duì)這些問(wèn)題，提出了相應(yīng)的建議。評(píng)閱人： 年 月 日湘 潭 大 學(xué)畢業(yè)論文（設(shè)計(jì)）鑒定意見(jiàn) 學(xué)號(hào)： 姓名： 專(zhuān)業(yè)： 畢業(yè)論文（設(shè)計(jì)說(shuō)明書(shū)） 頁(yè) 圖 表 張論文（設(shè)計(jì)）題目： 我國(guó)上市公司執(zhí)行或有事項(xiàng)準(zhǔn)則問(wèn)題研究 內(nèi)容提要：文章首先闡述了或有事項(xiàng)的內(nèi)涵及主要的或有事項(xiàng)的名稱(chēng)，然后比較了我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則、國(guó)際會(huì)計(jì)準(zhǔn)則和美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則處理或有事項(xiàng)的差異，從或有事項(xiàng)披露的集中程度和或有事項(xiàng)披露要素的完整程度，預(yù)計(jì)負(fù)債和債務(wù)擔(dān)保三個(gè)方面入手，分析了我國(guó)上市公司執(zhí)行或有事項(xiàng)準(zhǔn)則存在的問(wèn)題。論文（設(shè)計(jì)）質(zhì)量，論述是否充分，結(jié)構(gòu)是否嚴(yán)謹(jǐn)合理；實(shí)驗(yàn)是否正確，設(shè)計(jì)、計(jì)算、分析處理是否科學(xué)；技術(shù)用語(yǔ)是否準(zhǔn)確，符號(hào)是否統(tǒng)一，圖表圖紙是否完備、整潔、正確，引文是否規(guī)范；，有無(wú)觀點(diǎn)提煉，綜合概括能力如何；，有無(wú)創(chuàng)新之處。 湘 潭 大 學(xué)畢業(yè)論文（設(shè)計(jì)）評(píng)閱表學(xué)號(hào) 姓名 專(zhuān)業(yè) 會(huì) 計(jì) 學(xué) 畢業(yè)論文（設(shè)計(jì)）題目： 我國(guó)上市公司執(zhí)行或有事項(xiàng)準(zhǔn)則問(wèn)題研究 評(píng)價(jià)項(xiàng)目評(píng) 價(jià) 內(nèi) 容選題，體現(xiàn)學(xué)科、專(zhuān)業(yè)特點(diǎn)和教學(xué)計(jì)劃的基本要求，達(dá)到綜合訓(xùn)練的目的；、份量是否適當(dāng)；、科研、社會(huì)等實(shí)際相結(jié)合。 二、重點(diǎn)研究的問(wèn)題 或有事項(xiàng)概述； 或有事項(xiàng)處理的比較； 我國(guó)上市公司執(zhí)行或有事項(xiàng)的現(xiàn)狀分析。從或有事項(xiàng)的內(nèi)涵出發(fā)，比較我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則、國(guó)際會(huì)計(jì)準(zhǔn)則和美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則處理或有事項(xiàng)的差異，通過(guò)數(shù)據(jù)比較分析上市公司執(zhí)行或有事項(xiàng)的問(wèn)題，主要包括或有事項(xiàng)披露不集中和披露要素不完整、預(yù)計(jì)負(fù)債計(jì)提不充分、債務(wù)擔(dān)保情況嚴(yán)重，并針對(duì)各個(gè)問(wèn)題提出建議。針對(duì)這些問(wèn)題，我提出了如下建議：第一，加強(qiáng)擔(dān)保事項(xiàng)的披露與管理，對(duì)企業(yè)擔(dān)保事項(xiàng)要嚴(yán)格加以管理，確定擔(dān)保上限；第二，加強(qiáng)對(duì)擔(dān)保的社會(huì)審計(jì)，而不是等擔(dān)保引發(fā)了訴訟才予以關(guān)注，甄別企業(yè)對(duì)擔(dān)保事項(xiàng)是否有蓄意隱瞞的事實(shí)，從而使企業(yè)對(duì)外擔(dān)保能及時(shí)披露。上市公司為大股東及關(guān)聯(lián)企業(yè)不規(guī)范擔(dān)保所引發(fā)的一系列風(fēng)險(xiǎn)，尤其是為大股東擔(dān)保導(dǎo)致上市公司成為 “提款機(jī)”的種種現(xiàn)象早已引起市場(chǎng)的密切關(guān)注，受到投資者的普遍質(zhì)疑。對(duì)可能出現(xiàn)的負(fù)債予以充分的估計(jì)和計(jì)提，在最大程度上避免應(yīng)估計(jì)不足所產(chǎn)生的負(fù)債計(jì)提上的不充分；第三，對(duì)已發(fā)生的或有負(fù)債在充分揭示的同時(shí)，應(yīng)采取一些有效的方式對(duì)其滯后的影響風(fēng)險(xiǎn)進(jìn)行估計(jì)。充分認(rèn)識(shí)預(yù)計(jì)負(fù)債給公司帶來(lái)的財(cái)務(wù)風(fēng)險(xiǎn)，嚴(yán)格控制預(yù)計(jì)負(fù)債的產(chǎn)生，降低公司經(jīng)營(yíng)風(fēng)險(xiǎn)；第二，完善內(nèi)部控制制度。預(yù)計(jì)負(fù)債雖具有極大的不確定性，但在某種程度上也取決于公司內(nèi)部管理制度的確定和落實(shí)。在其它情況下，最佳估計(jì)數(shù)應(yīng)當(dāng)分別按下列情況處理：或有事項(xiàng)涉及單個(gè)項(xiàng)目的，按最可能發(fā)生金額確定；或有事項(xiàng)涉及多個(gè)項(xiàng)目的，按照各種可能結(jié)果及相關(guān)概率確定。預(yù)計(jì)負(fù)債會(huì)計(jì)分錄如下：借：銷(xiāo)售費(fèi)用等相關(guān)科目貸：預(yù)計(jì)負(fù)債預(yù)計(jì)負(fù)債應(yīng)當(dāng)按照履行相關(guān)現(xiàn)時(shí)義務(wù)所需支出的最佳估計(jì)數(shù)進(jìn)行初始計(jì)量。（二）關(guān)于預(yù)計(jì)負(fù)債計(jì)提不充分的建議根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則第13號(hào)——或有事項(xiàng)》的規(guī)定，對(duì)于發(fā)生可能性概率大于95%的或有負(fù)債，確認(rèn)為預(yù)計(jì)負(fù)債。但或有資產(chǎn)很可能導(dǎo)致未來(lái)經(jīng)濟(jì)利益流入企業(yè)時(shí)，應(yīng)在會(huì)計(jì)報(bào)表附注中披露。在涉及未決訴訟的情況下，如按上述2的要求披露全部或部分信息，預(yù)期會(huì)對(duì)企業(yè)造成重大不利影響，則企業(yè)無(wú)需披露這些信息，但應(yīng)披露該未決訴訟的形成原因。對(duì)于或有事項(xiàng)，除了按前文所述的或有