For constitution and form of the legal responsibility, the essay intends to talk about how we should perfect the legal responsibilities of statistical respondents.

Different from the method which merely fuse the complicated knowledge representation language into product model, it taken full advantages of the interactive environment of CAD systems, and fused the knowledge in form of knowledge item and design object.

This paper discusses the features of mechanical design process, analyses the usage of knowledge in design, then proposes an unified model to represent all of the design knowledge, including those of design object and design process, an object oriented and group based model to organize the el.

The neglecting character of the accounting object;

Accounting, accounting object and financial statement are three different definitions.

Therefore, an accounting object, which is based on the fact, abstract enough and easily operating, should be the economic relations in the operating activity.