Analyses-of-the-long-term-stock-investment(淺析長期股權(quán)投資后續(xù)計(jì)量的變化)-外文翻譯

1JonathanBark.Operatingmanagement[D].People’sEducationPress,2009淺析長期股權(quán)投資后續(xù)計(jì)量的變化摘要財(cái)政部新頒布的會(huì)計(jì)準(zhǔn)則規(guī)定長期股權(quán)投資適用《企業(yè)會(huì)計(jì)準(zhǔn)則第2號(hào)——長期股權(quán)投資》新準(zhǔn)則在更大的范圍內(nèi)使用公允價(jià)值，引入了可辨認(rèn)凈資產(chǎn)公允價(jià)值的概念，重新規(guī)定了商譽(yù)的核算方法，權(quán)益法處理及減值處理等幾個(gè)方面也同原規(guī)則有很大變化。這些變化標(biāo)志著我國會(huì)計(jì)準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則更加接近。關(guān)鍵詞：長期股權(quán)投資公允價(jià)值權(quán)益法一、后續(xù)計(jì)量方法選擇的變化。舊準(zhǔn)則規(guī)定，企業(yè)應(yīng)當(dāng)對(duì)子公司合營公司和聯(lián)營公司的長期股權(quán)投資按照權(quán)益法進(jìn)行后續(xù)計(jì)量，對(duì)其他參股企業(yè)（不控制，不共同控制，也無重大影響）的長期股權(quán)投資采用成本法進(jìn)行后續(xù)計(jì)量。新準(zhǔn)則下后續(xù)計(jì)量方法發(fā)生了較大變化。對(duì)子公司的長期股權(quán)投資采用成本法進(jìn)行后續(xù)計(jì)量主要原因在于：一是與《企業(yè)會(huì)計(jì)準(zhǔn)則第33號(hào)合并財(cái)務(wù)報(bào)表》的規(guī)定相協(xié)調(diào)，優(yōu)化母公司財(cái)務(wù)報(bào)表與合并財(cái)務(wù)報(bào)表的分工，使得信息披露更加充分；二是在一定程度上避免子公司實(shí)際宣告發(fā)放現(xiàn)金股利或利潤之前，母公司墊付資金發(fā)放現(xiàn)金股利或利潤的情況發(fā)生。二、權(quán)益法具體應(yīng)用的變化。按照成本法對(duì)長期股權(quán)投資進(jìn)行后續(xù)計(jì)量時(shí)，新舊準(zhǔn)則沒有本質(zhì)上的差別但按照權(quán)益法進(jìn)行后續(xù)計(jì)量時(shí)，新舊準(zhǔn)則在細(xì)節(jié)方面差異較大。1.權(quán)益法核算確認(rèn)投資收益的基礎(chǔ)發(fā)生了改變。在舊準(zhǔn)則下，企業(yè)在按照權(quán)益法確認(rèn)對(duì)被投資單位的投資收益時(shí)，直接以被投資單位當(dāng)年的凈利潤或凈虧損為基礎(chǔ)確認(rèn)即可。在新準(zhǔn)則下，企業(yè)在按照權(quán)益法確認(rèn)對(duì)被投資單位的投資收益時(shí)，應(yīng)當(dāng)以調(diào)整后的凈利潤或凈虧損為基礎(chǔ)，除非這些調(diào)整不切合實(shí)際這些調(diào)整一般包括：（1）以取得投資時(shí)被投資單位各項(xiàng)可辨認(rèn)資產(chǎn)等的公允價(jià)值為基礎(chǔ)，對(duì)被投資單位的凈利潤進(jìn)行調(diào)整取得投資時(shí)有關(guān)資產(chǎn)負(fù)債的公。允價(jià)值與其賬面價(jià)值不同的，未來期間在計(jì)算歸屬母公司應(yīng)享有的凈利潤或應(yīng)承擔(dān)的凈虧損時(shí)，應(yīng)考慮對(duì)被投資單位商品銷售成本，計(jì)提的折舊額攤銷額以及資產(chǎn)減值準(zhǔn)備金額等進(jìn)行、的調(diào)整投資時(shí)被投資單位可辨認(rèn)凈資產(chǎn)的公。允價(jià)值與其賬面價(jià)值之間的差額較小，按照重要性原則和成本效益原則也可以不進(jìn)行調(diào)整。（2）企業(yè)與聯(lián)營企業(yè)及合營企業(yè)之間發(fā)生的內(nèi)部交易損益，按照持股比例計(jì)算歸屬于投資企業(yè)的部分，應(yīng)當(dāng)予以抵銷，在此基礎(chǔ)上確認(rèn)投資損益投資企業(yè)與2被投資單位發(fā)生的內(nèi)部交損失，按照《企業(yè)會(huì)計(jì)準(zhǔn)則第8號(hào)資產(chǎn)減值》在差異新準(zhǔn)則的規(guī)定明顯優(yōu)于舊準(zhǔn)則的規(guī)定。相當(dāng)于在處置長期股權(quán)投資時(shí)完成了該部分股權(quán)投資收益的清算，更客觀全面的反映了該項(xiàng)投資的實(shí)際收益。針對(duì)外幣報(bào)表折算差，新準(zhǔn)則規(guī)定企業(yè)在處置境外經(jīng)營時(shí)，在合并報(bào)表層面應(yīng)當(dāng)將資產(chǎn)負(fù)債表中所有者權(quán)益項(xiàng)目下列示的，與該境外經(jīng)營相關(guān)的外幣財(cái)務(wù)報(bào)表折算差，自所有者權(quán)益項(xiàng)目轉(zhuǎn)入處置當(dāng)期的損益，而舊準(zhǔn)則對(duì)此沒有明確的規(guī)定，實(shí)務(wù)中的處理也不盡相四、長期股權(quán)投資差額會(huì)計(jì)處理的變化。股權(quán)投資差額分為兩個(gè)部分:一是初始投資成本與投資方應(yīng)享有的被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額之間的差額；二是投資企業(yè)享有的被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值和賬面價(jià)值之間的差額。舊準(zhǔn)則對(duì)長期股權(quán)投資差額的處理采取了十分簡單的處理方式長期股權(quán)投資借方差額按一定期限平均攤銷，計(jì)入損益，股權(quán)投資差額的攤銷期限依照合同規(guī)定或在不超過10年進(jìn)行攤銷初始投資成本低于應(yīng)享有被投資單位所有者權(quán)益份額之間的差額，直接計(jì)入資本公積(股權(quán)投資準(zhǔn)備)新準(zhǔn)則對(duì)股權(quán)投資差額不再采用過去的綜合攤銷方法，而是區(qū)分不同情況做出了較為細(xì)致的規(guī)定。對(duì)于同一控制下企業(yè)合并形成的對(duì)子公司長期股權(quán)投資，其投資成本按照應(yīng)享有的被投資單位賬面凈資產(chǎn)的份額確認(rèn)，因而不存在股權(quán)投資差額，不確認(rèn)商譽(yù)。合并對(duì)價(jià)與享有的被投資方所有者權(quán)益份額。的部分的差額，調(diào)整資本公積，資本公積不足沖減的，調(diào)整留存收益。對(duì)于其他方式形成的對(duì)子公司長期股權(quán)投資差額，區(qū)分母公司財(cái)務(wù)報(bào)表和合并財(cái)務(wù)報(bào)表兩個(gè)層面進(jìn)行處理在母公司報(bào)表層面，長期股權(quán)投資的初始投。資成本大于投資時(shí)應(yīng)享有被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的，不調(diào)整長期股權(quán)投資的初始投資成本；長期股權(quán)投資的初始投資成本小于投資時(shí)應(yīng)享有被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的，應(yīng)對(duì)取得的被購買方各項(xiàng)可辨認(rèn)資產(chǎn)負(fù)債及或有負(fù)債的公允價(jià)值以及合并成本的計(jì)量進(jìn)行復(fù)核，經(jīng)復(fù)核后合并成本仍小于合并中取得的被購買方可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的，其差額應(yīng)當(dāng)計(jì)入當(dāng)期損益，同時(shí)調(diào)整長期股權(quán)投資的成本對(duì)于負(fù)商譽(yù)不予確認(rèn)，在合并當(dāng)日計(jì)入當(dāng)期損益，在合并財(cái)務(wù)報(bào)表層面，應(yīng)當(dāng)將長期股權(quán)投資的初始投資成本大于投資時(shí)應(yīng)享有被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的部分單獨(dú)確認(rèn)為商譽(yù)，期末需要對(duì)商譽(yù)進(jìn)行減值測(cè)試投資企業(yè)享有的。被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值和賬面價(jià)值之間的差額，應(yīng)當(dāng)調(diào)整被投資單位相關(guān)資產(chǎn)負(fù)債的賬面價(jià)值，即需按照購買日被投資單位的資產(chǎn)負(fù)債的公允價(jià)值。3結(jié)論《長期股權(quán)投資準(zhǔn)則》的新變化充分體現(xiàn)了我國會(huì)計(jì)準(zhǔn)則與國際趨同的特點(diǎn)。它在堅(jiān)持歷史成本原則的基礎(chǔ)上，再次引入了公允價(jià)值，在保留原有核算方法的原則上，并根據(jù)我國現(xiàn)階段的國情，改變和規(guī)范了某些具體的會(huì)計(jì)實(shí)務(wù)操作。這些變革有利于進(jìn)一步夯實(shí)企業(yè)資產(chǎn)質(zhì)量，充分揭示財(cái)務(wù)風(fēng)險(xiǎn)，正確衡量經(jīng)營業(yè)績，為實(shí)現(xiàn)向投資者、債權(quán)人和社會(huì)公眾提供決策有用的會(huì)計(jì)信息鑄牢了基礎(chǔ)，在關(guān)鍵環(huán)節(jié)和根本實(shí)質(zhì)上實(shí)現(xiàn)了與國際規(guī)則接軌。轉(zhuǎn)貼于熱點(diǎn)論文網(wǎng)</FONT<p>4JonathanBark.Operatingmanagement[D].People’sEducationPress,2009Analysesofthelong-termequityinvestmentfollow-upmeasurementofchangeAbstractTheministryoffinancepromulgatedbythenewaccountingstandardsforlong-termequityinvestmentprovisionsoftheaccountingstandardsforenterprisesno.2-oflong-termequityinvestment,thenewguidelinesinthegreaterscopeusefairvaluecanbeintroduced,theconceptoffairvalueoftheidentifiablenetassets,thegoodwillredefinedtheaccountingmethods,theequitymethodtreatmentandimpairmentprocessingetcwiththeoriginalrulesalsohasagreatchange.Thesechangesmarkedouraccountingstandardsandinternationalaccountingstandardscloser.Keywords:fairvalueofthelong-termequityinvestmenttheequitymethodThefirst,afollow-upmeasurementmethodsselectionofchange.Theoldstandards,theenterpriseshallsubsidiarycompanythejvcompanyandassociatedmale,company'slong-termequityinvestmentfollow-upmeasurementbyemployingtheequitymethodforothershares.Enterprise(don'tcontrol,notcommoncontrol,alsohadnosignificantimpactofalong-termequityinvestmentbycostmethodtoconductthefollow-upmeasurementnewguidelinesfollow-upmeasurementmethodundergonegreatchanges.Thesubsidiarycompanyofalong-termequityinvestmentfollow-upmeasurementusingthecostmethod:oneisthemainreasonwiththeaccountingstandardsforenterprisesno.33consolidatedfinancialstatements,theprovisionsoftheparentcompanycoordinatefinancialstatementsandoptimizationofthedivisionofconsolidatedfinancialstatements,makesinformationdisclosuremorefully;Second,tosomeextent,avoidsubsidiaryactualproclaimedthedividendsorprofitsbeforerelease,theparentcompanypaidthedividendsorprofitsfundreleaseoccur).Second,theequitymethodspecificapplicationofchange.Accordingtothecostofalong-termequityinvestmentmethodofafollow-upmeasurement,theoldstandardsonessentiallynodifferencebutinaccordancewiththeequitymethod,thenewfollow-upmeasurement.Theoldstandardsindetailsdiffergreatly.

1.Confirmtheequitymethodbasedinvestmentprofitaccountedchanged.Inthe5oldrule,byenterprisesintheequitymethodtobeconfirmedaccordingtotheinvestedentity,directinvestmentbyinvestmentunitsintheyearofthenetprofitornetlosscanbebasedonnewguidelinesconfirmed,enterprisein.Theequityoftheinvestedentitymethodconfirmedshall,whentheinvestmentreturnswithadjustednetprofitornetlossesasthefoundation,unlesstheseadjustmentsisimpracticaltheseadjustmentsgenerallyinclude:(1)togetinvestmentbytheinvestedentityoftheidentifiableassetssuchasbasedonfairvalueoftheinvestedentity,adjustthenetprofitobtainedwhentheinvestmentassets,liabilities,andrelevant.Acceptablevalueanditsbookvalueduringthefutureindifferentcalculation,theparentcompanyshallenjoytheownershiponthepartofthenetprofitorshouldbeconsideredwhenthenetlossesoftheinvestedentity,planthecommoditysalecostamortizationofdepreciationforeheadandassetimpairmentsuchadjustmentoftheamountofinvestmentwas,thenetassetsoftheinvestedentityrecognizablemale.Acceptablevalueanditsbookvalue,accordingtothedifferencebetweenthematerialityprincipleandlesscostbenefitprinciplecanalsodon'tadjust.(2)enterpriseandassociatedenterprisesandjointventuresbetweentheinsidertradingprofitandloss,accordingtotheshareholdingoftheinvestingenterprisecomputingrelegatedtopart,shalloffset,andbasedonthis,recognizetheinvestmentprofitsorlossesinvestmententerprisesinvestedunitwiththeinternaltransactionsoccur.Loss,accordingtotheaccountingstandardsforenterprisesno.8assetimpairment,firstThelossofassetimpairmentsuchregulationbelongstothefullconfirmationshallbe.Aftertheadjustment,althoughimprovetheaccountinginformationauthenticity,butalsohascertaindefects:oneistheinvestedentityhasinvestmentssuchastheidentifiableassetsbasedonthefairvalueoftheinvestedentity,adjustthenetprofitprogramismorecomplex,andusuallyinvolvesmanyperiod,noteasyoperation;2itisinvestedenterprisesinvestedenterpriseofcurrentchargethedividendsandbeforeConfirmtheinvestmentperiodofthecorrespondingrelationshipbetweenabate.2.TheconfirmationofexcessdeficitisdifferentTheoldrule,byinvestmententerpriseconfirmationbytheinvestedentity,thenetlosses,happenedtoreduceprojectinvestmentbookvaluetozerolimit;Iftheinvestedentityfutureperiods,theinvestingenterpriseshallrealizenetprofitinthecalculationoftherevenuesharingexceedunconfirmedlossallocation,bymorethanforehead6afterunconfirmedlossallocationofamount,restoreforeheadthebookvalueoftheinvestment.Newguidelinesintheconfirmation,theinvestingenterpriseshallshareanetlossoftheinvestedentity,notlimitedtothebookvalueofthelong-termequityinvestmentshallbereducedplan:firstly,thebookvalueofthelong-termequityinvestment,untilthewrite-downsiszero;Secondly,tooffsetothersubstantivelyconstituteaninvestedentityothernetinvestmentlong-termrightstozero(otherlong-termequityoftheinvestedentitymainlyreferstothelong-termdebt,butnotincludinginvestmententerpriseandtheinvestedentitysellinggoodsbetweenservicesprovidedbydailyactivitygeneratedbylong-termdebt,right);Finally,ifenterprisesintheinvestmentcontractoragreementagreedtoperformotheradditionallosscompensationobligation,shall,accordingtotheaccountingstandardsforenterprisesno.13-contingenciesfortheprovisionsofthelossesareexpectedtoconfirm,recognizedasanestimateddebtsaftertheinvestedentityfirm.Now,theinvestingenterprisenetinitsattributableshareofprofitsremedyisunconfirmedAftertheamountoflossallocationaccordingtotheaboveorder,contrarytoadjusttheestimateddebtsandotherlong-terminterestsandthebookvalueofthelong-termequityinvestment.Third,disposalofthelong-termequityinvestmentaccountingchanges.Oldnorms,disposalofthelong-termequityinvestmentwillactuallyhasitsbookvalueandthedifferencebetweenthepricerecognizedasthecurrentinvestmentprofitsorlossesnewguidelines,inadditiontoitsbookvalueandtheactualpricemarginhasrecognizedasthecurrentincomeoutside,stillneedtoconsidertheinvestedentity13whereanychangeoftheowner'sequitiesandrecordedintheowner'sequityinvestorsthedisposalpartofoverseasinvestment,intheconsolidatedfinancialstatementmustalsotakeintoaccountthelevel.Thecorrespondingforeigncurrencystatementsconvertbalance.Foralong-termequityinvestmentintheequitymethodonaccounting,oldandnewstandardsareprescribed,investorsinadditiontotheadjustmentofthenetprofitafterarcisbasedoninvestmentincomeoutside,confirmedbytheinvestedentity13whereanychangeoftheowner'sequitiesshall,adjustthebookvalueofthelong-termequityinvestmentandbeincludedintheowner'sequity(capitalreserve)inthetransfer.Thisinvestment,theoldstandards,theinvestingenterpriseshall,inaccordancewiththecorrespondingproportionfrom"capitalreserve--equityinvestmentunderpreparation"subjectstoadjust"capitalreserve--othercapitalreserve".Theprocess7maynotchangeinvestmententerprisecapitalreserve,alsothebookvalueoftheinvestmentdoesn'tchangetheprofitsandlossesoftheenterpriseandowner'sequitystructureandnewstandardsshouldbepartoftheoriginalrecordedintheowner'sequitiesintothecurrentprofitsandlossesaccordingtoacertainproportion.Accordingtotheoldmaximoperation,attheinvestmenthasbeentransferred,originallyrecordedintheowner'sequityinvestmententerprisewithcapitalreservepartstillexistsintheformoftheinvestment,bookreflectstheoverallincomeandfactsinexistenceHavetheinvestedentityfairvalueoftheidentifiablenetassetspartsneednotindependentlyconfirmedgoodwillnegativegoodwillprojectreviewlater.Intotheprofitsandlossesoftheinvestedenterpriseinvestedentityenjoyidentifiablenetendowment.Thefairvalueofthesharesinwiththedifferencebetweenthebookvalueoftheinvestmentgainsinthecalculationoftheinvestedentityadjustthenetprofit.8ConclusionAlong-termequityinvestmentcriteria"newchangefullyembodiestheourcountryinternationalconvergenceofaccountingcriterionandthecharacteristics.Itonthebasisofhistoricalcostprinciple,introducedthefairvalueagain;Keepitsexistingaccountingmethodin,andaccordingtotheprincipleofourcountry'ssituation,changeandstandardizecertainspecificaccountingpracticeoperation.Thesechangestofurtherconsolidateenterpriseassetquality,thefull-disclosurefinancialrisk,andcorrectmeasuretoachieveoperationalperformance,toinvestors,creditorsandsocialpublicaccountinginformationtoprovidedecision-makingusefulfastbasis,thecastingkeysectorsandfundamentalessentiallyrealizedtheintegrationwiththeinternationalregulations.Postinginhotpapers基于C8051F單片機(jī)直流電動(dòng)機(jī)反饋控制系統(tǒng)的設(shè)計(jì)與研究基于單片機(jī)的嵌入式Web服務(wù)器的研究MOTOROLA單片機(jī)MC68HC（8）05PV8/A內(nèi)嵌EEPROM的工藝和制程方法及對(duì)良率的影響研究基于模糊控制的電阻釬焊單片機(jī)溫度控制系統(tǒng)的研制基于MCS-51系列單片機(jī)的通用控制模塊的研究基于單片機(jī)實(shí)現(xiàn)的供暖系統(tǒng)最佳啟停自校正（STR）調(diào)節(jié)器單片機(jī)控制的二級(jí)倒立擺系統(tǒng)的研究基于增強(qiáng)型51系列單片機(jī)的TCP/IP協(xié)議棧的實(shí)現(xiàn)基于單片機(jī)的蓄電池自動(dòng)監(jiān)測(cè)系統(tǒng)基于32位嵌入式單片機(jī)系統(tǒng)的圖像采集與處理技術(shù)的研究基于單片機(jī)的作物營養(yǎng)診斷專家系統(tǒng)的研究基于單片機(jī)的交流伺服電機(jī)運(yùn)動(dòng)控制系統(tǒng)研究與開發(fā)基于單片機(jī)的泵管內(nèi)壁硬度測(cè)試儀的研制基于單片機(jī)的自動(dòng)找平控制系統(tǒng)研究基于C8051F040單片機(jī)的嵌入式系統(tǒng)開發(fā)基于單片機(jī)的液壓動(dòng)力系統(tǒng)狀態(tài)監(jiān)測(cè)儀開發(fā)模糊Smith智能控制方法的研究及其單片機(jī)實(shí)現(xiàn)一種基于單片機(jī)的軸快流CO〈,2〉激光器的手持控制面板的研制基于雙單片機(jī)沖床數(shù)控系統(tǒng)的研究基于CYGNAL單片機(jī)的在線間歇式濁度儀的研制基于單片機(jī)的噴油泵試驗(yàn)臺(tái)控制器的研制基于單片機(jī)的軟起動(dòng)器的研究和設(shè)計(jì)基于單片機(jī)控制的高速快走絲電火花線切割機(jī)床短循環(huán)走絲方式研究基于單片機(jī)的機(jī)電產(chǎn)品控制系統(tǒng)開發(fā)基于PIC單片機(jī)的智能手機(jī)充電器基于單片機(jī)的實(shí)時(shí)內(nèi)核設(shè)計(jì)及其應(yīng)用研究基于單片機(jī)的遠(yuǎn)程抄表系統(tǒng)的設(shè)計(jì)與研究基于單片機(jī)的煙氣二氧化硫濃度檢測(cè)儀的研制基于微型光譜儀的單片機(jī)系統(tǒng)單片機(jī)系統(tǒng)軟件構(gòu)件開發(fā)的技術(shù)研究基于單片機(jī)的液體點(diǎn)滴速度自動(dòng)檢測(cè)儀的研制基于單片機(jī)系統(tǒng)的多功能溫度測(cè)量儀的研制基于PIC單片機(jī)的電能采集終端的設(shè)計(jì)和應(yīng)用基于單片機(jī)的光纖光柵解調(diào)儀的研制氣壓式線性摩擦焊機(jī)單片機(jī)控制系統(tǒng)的研制基于單片機(jī)的數(shù)字磁通門傳感器基于單片機(jī)的旋轉(zhuǎn)變壓器-數(shù)字轉(zhuǎn)換器的研究基于單片機(jī)的光纖Bragg光柵解調(diào)系統(tǒng)的研究單片機(jī)控制的便攜式多功能乳腺治療儀的研制基于C8051F020單片機(jī)的多生理信號(hào)檢測(cè)儀基于單片機(jī)的電機(jī)運(yùn)動(dòng)控制系統(tǒng)設(shè)計(jì)Pico專用單片機(jī)核的可測(cè)性設(shè)計(jì)研究基于MCS-51單片機(jī)的熱量計(jì)基于雙單片機(jī)的智能遙測(cè)微型氣象站MCS-51單片機(jī)構(gòu)建機(jī)器人的實(shí)踐研究基于單片機(jī)的輪軌力檢測(cè)基于單片機(jī)的GPS定位儀的研究與實(shí)現(xiàn)基于單片機(jī)的電液伺服控制系統(tǒng)用于單片機(jī)系統(tǒng)的MMC卡文件系統(tǒng)研制基于單片機(jī)的時(shí)控和計(jì)數(shù)系統(tǒng)性能優(yōu)化的研究基于單片機(jī)和CPLD的粗光柵位移測(cè)量系統(tǒng)研究單片機(jī)控制的后備式方波UPS提升高職學(xué)生單片機(jī)應(yīng)用能力的探究基于單片機(jī)控制的自動(dòng)低頻減載裝置研究基于單片機(jī)控制的水下焊接電源的研究基于單片機(jī)的多通道數(shù)據(jù)采集系統(tǒng)基于uPSD3234單片機(jī)的氚表面污染測(cè)量儀的研制基于單片機(jī)的紅外測(cè)油儀的研究96系列單片機(jī)仿真器研究與設(shè)計(jì)基于單片機(jī)的單晶金剛石刀具刃磨設(shè)備的數(shù)控改造基于單片機(jī)的溫度智能控制系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn)基于MSP430單片機(jī)的電梯門機(jī)控制器的研制基于單片機(jī)的氣體測(cè)漏儀的研究基于三菱M16C/6N系列單片機(jī)的CAN/USB協(xié)議轉(zhuǎn)換器基于單片機(jī)和DSP的變壓器油色譜在線監(jiān)測(cè)技術(shù)研究基于單片機(jī)的膛壁溫度報(bào)警系統(tǒng)設(shè)計(jì)基于AVR單片機(jī)的低壓無功補(bǔ)償控制器的設(shè)計(jì)基于單片機(jī)船舶電力推進(jìn)電機(jī)監(jiān)測(cè)系統(tǒng)基于單片機(jī)網(wǎng)絡(luò)的振動(dòng)信號(hào)的采集系統(tǒng)基于單片機(jī)的大容量數(shù)據(jù)存儲(chǔ)技術(shù)的應(yīng)用研究基于單片機(jī)的疊圖機(jī)研究與教學(xué)方法實(shí)踐基于單片機(jī)嵌入式Web服務(wù)器技術(shù)的研究及實(shí)現(xiàn)基于AT89S52單片機(jī)的通用數(shù)據(jù)采集系統(tǒng)基于單片機(jī)的多道脈沖幅度分析儀研究機(jī)器人旋轉(zhuǎn)電弧傳感角焊縫跟蹤單片機(jī)控制系統(tǒng)基于單片機(jī)的控制系統(tǒng)在PLC虛擬教學(xué)實(shí)驗(yàn)中的應(yīng)用研究基于單片機(jī)系統(tǒng)的網(wǎng)絡(luò)通信研究與應(yīng)用基于PIC16F877單片機(jī)的莫爾斯碼自動(dòng)譯碼系統(tǒng)設(shè)計(jì)與研究基于單片機(jī)的模糊控制器在工業(yè)電阻爐上的應(yīng)用研究基于雙單片機(jī)沖床數(shù)控系統(tǒng)的研究與開發(fā)基于Cygnal單片機(jī)的μC/OS-Ⅱ的研究基于單片機(jī)的一體化智能差示掃描量熱儀系統(tǒng)研究基于TCP/IP協(xié)議的單片機(jī)與Internet互聯(lián)的研究與實(shí)現(xiàn)變頻調(diào)速液壓電梯單片機(jī)控制器的研究基于單片機(jī)γ-免疫計(jì)數(shù)器自動(dòng)換樣功能的研究與實(shí)現(xiàn)基于單片機(jī)的倒立擺控制系統(tǒng)設(shè)計(jì)與實(shí)現(xiàn)單片機(jī)嵌入式以太網(wǎng)防盜報(bào)警系統(tǒng)基于51單片機(jī)的嵌入式Internet系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn)HYPERLINK"/detail.ht