谈合并会计报表抵销分录的编制

本文详细介绍了为何要编制合并会计报表,哪些应纳入合并会计报表范围,在公司连续编制情况下, 对以前年度已做抵销的事项在今后编制合并会计报表时为何还要进行抵销进行了论述。     

液体压力激波加工技术研究

机械产品的零部件，通常需要通过成形与改性才具有所需形状及实用功能，本文提出了一种新型材料成形与改性加工的方法——液体压力激波加工。采用脉冲超声波聚焦技术，通过压电陶瓷激波发生器在液体介质中产生高能瞬时压力激波，对材料进行冲击，产生变形或表面改性。经过理论研究和试验验证，初步掌握了液体压力激波的产生、激波能量的控制和激波加工的动力学机制。这种加工方法具有能量可控性好、成本低廉和安全高效等优点，非常适合具有复杂结构和型面的中小零件加工，是一种颇具竞争力的先进制造技术手段。     

一种划分航空知识点类型的方法

基于航空知识提出一种划分知识点类型的方法,对各种知识点类型进行统计,给出知识点的存储结构。     

月食过程月表太阳辐照和温度变化模拟

月食对月球轨道探测器的温度有重要的影响,分析月食时月表的太阳辐照和温度,具有重要意义。文章给出了通用的月表温度模型和月食时月表太阳辐照模型,根据某次月食的天文参数,用太阳辐照模型可求出月表任一点在月食时的太阳直接辐照变化过程,代入温度模型可求出任一点的温度变化过程。此模型和方法可用于对任何一次月食的分析,并以2007年8月28日的月食为例,模拟了该次月食的表面太阳直接辐照和温度的变化过程。     

GPCM控制气动伺服系统的理论分析与实验研究

广义脉冲编码调制（ＧＰＣＭ）控制是针对脉冲编码调制（ＰＣＭ）控制气动系统中控制精度与控制范围、稳定性与快速性之间的矛盾而提出的。本文建立了ＧＰＣＭ控制气动伺服系统的数学模型，并进行了详细的仿真和实验研究，结果证明了该方法的有效性。     

星光折射航天器自主定轨方案比较

当星光透射大气发生折射时 ,用星光折射角精确地反映星光在大气中离地球表面的高度 ,并建立高度、航天器与地球的几何关系。通过对折射角进行观测 ,间接测得地平 ,从而改善了用地平仪直接测地平所造成的航天器自主导航精度低的不足。本文提出了几种利用星光折射的航天器自主定轨方案 ,并作了细致的仿真实验 ,对直接和间接两种测量地平方法以及几种星光折射自主定轨方案进行了分析比较。     

Ariane transfer vehicle in service of man in orbit

The Ariane transfer vehicle (ATV), an Ariane 5 borne, unmanned propulsion vehicle, is designed to transport the logistics needed to resupply the International Space Station (ISS) and the man tended free flyer (MTFF) step 2 with pressurized and unpressurized cargo and to dispose the waste. The ATV is an expendable vehicle and is disposed of by a safe atmospheric burn up. In accordance with the AR5 schedule it should be operational in 1996 for missions toward ISS and beyond the year 2000 for MTFF 2 missions. The main constituents of the proposed ATV are the modified AR5 third stage L5, an upgraded VEB steering the launcher as well as the ATV and the P/L-adaptor providing mechanical and umbilical links to the payload. The mechanical part of the RVD-kit will be placed on the payload-module, the main RVD sensors are located on the adaptor and the needed computer intelligence will be integrated on the VEB. To minimize the development, and recurring costs, the ATV concept fully complies to the idea of maximum use of existing hardware and software, mainly from the AR5, Hermes and Columbus programs thus minimizing development and recurring costs. The ATV is compatible to ISS, MTFF and OMV and is able to transport logistic modules compatible with NSTS and U.S.-expendable launchers.     

一种适合卫星网络的拥塞控制算法

针对卫星信道环境中存在随机误码和突发误码现象,现有TCP协议不能很好地区分数据丢失的具体原因,导致TCP协议性能下降的问题,提出了一种新的拥塞控制算法。此算法采用高低优先级数据包间隔发送的数据发送策略,并根据接收端的数据接收状况判断数据丢失的原因,采取相应的拥塞窗口控制策略。另外,为了减少反向链路带宽的占用,接收端采取周期发送应答信息的策略。应答信息包含了数据接收的整个状态。通过与当前多种针对此问题的协议进行仿真比较,所提出的拥塞控制算法不仅可以有效地区分数据丢失原因,提高前向链路吞吐量,而且还降低了反向链路的带宽占用。     

航天飞行器防热部件烧蚀行为的数值模拟

对航天飞行器防热部件在氧－煤油发动机火焰喷吹下的烧蚀行为进行了有限元数值模拟。利用“杀死”单元的方法建立防热部件瞬态温度场的有限元模型，实现了烧蚀边界的退缩，从而完成了对烧蚀尺寸变化的定量描述。烧蚀开始于4．59s，到12s时线烧蚀量为1．47mm。计算结果与试验的实测结果一致。     

LISA — a study of the ESA cornerstone mission for observing gravitational waves

The primary objective of the Laser Interferometer Space Antenna (LISA) mission is to detect and observe gravitational waves from massive black holes and galactic binaries in the frequency range 10⁻⁴ to 10⁻¹ Hz. This low-frequency range is inaccessible to ground-based interferometers because of the unshieldable background of local gravitational noise and because ground-based interferometers are limited in length to a few km. LISA is an ESA cornerstone mission and recently had a system study (Ref. 1) carried out by a consortium led by Astrium, which confirmed the basic configuration for the payload with only minor changes, and provided detailed concepts for the spacecraft and mission design. The study confirmed the need for a drag-free technology demonstration mission to develop the inertial sensors for LISA, before embarking on the build of the flight sensors. With a technology demonstration flight in 2005, it would be possible to carry out LISA as a joint ESA-NASA mission with a launch by 2010 subject to the funding programmatics. The baseline for LISA is three disc-like spacecraft each of which consist of a science module which carries the laser interferometer payload (two in each science module) and a propulsion module containing an ion drive and the hydrazine thrusters of the AOCS. The propulsion module is used for the transfer from earth escape trajectory provided by the Delta II launch to the operational orbit. Once there the propulsion module is jettisoned to reduce disturbances on the payload. Detailed analysis of thermal and gravitational disturbances, a model of the drag-free control and of the interferometer operation confirm that the strain sensitivity of the interferometer will be achieved.