(教材 P25) A.含有缺乏充分依据的陈述或信息 B.含有严重虚假或误导性的陈述 m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for t he development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: ( 1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contrast contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adva ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronic s proces sing technology w ill be used i n the Programmable Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. In dustrial automati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssin g, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s to devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is mainly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um-term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of industrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can b e see n. Now origi nal roboti c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can de tect the external envir onment , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certa in amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd C.含有错报甚至舞弊的财务报表 D.存在遗漏或含糊其辞的信息 【答案】ABD 【解析】选项 C 不恰当。注册会计师审计的主要职责是合理保证 查出财务报表的重大错报, 如果注册会计师查出财务报表错报包括舞 弊, 提请审计客户进行调整遭到拒绝, 只要注册会计师出具的是恰当 的非标准业务报告,不被视为违反诚信原则。 2.ABC 会计师事务所指派 A 注册会计师负责审计甲上市公司 2012 年财务报表, 如果 A 注册会计师在审计甲公司财务报表时发现以下( ) 问题时依然与甲公司的信息发生牵连,则很可能违背诚信原则。(教 材 P26) A.甲公司存货永续盘存表记录严重夸大期末账面库存数量 B.甲公司财务报表附注中遗漏了许多重要关联方关系的单位 C.甲公司总经理两次对同一问题的陈述完全相反 D.甲公司年末有一起很可能败诉的诉讼没有在财务报表附注中 作任何披露 【答案】ABCD m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for the development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: (1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contra st contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adv a ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronics proces sing technology w ill be used i n the Programm able Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. Industrial aut omati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssing, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s t o devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is ma inly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um -term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of ind ustrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can be see n. Now origi nal robot i c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can detect the external envir onm ent , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certain amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd 【解析】根据职业道德诚信基本原则,如果注册会计师认为业务 报告、 申报资料或其他信息存在下列问题时却与这些有问题的信息发 生牵连则属于违反诚信原则,比如:(1)含有严重虚假或误导性的陈 述;(2)含有缺乏充分依据的陈述或信息;(3)存在遗漏或含糊其辞的 信息。 3.根据保密原则, 以下事项中可能不属于注册会计师无意泄密的 对象的是( )。 (教材 P27) A.注册会计师的父亲 B.注册会计师的姐姐 C.注册会计师的孙子 D.审计客户的财务总监 【答案】D 【解析】 注册会计师特别警惕无意泄密的对象是其近亲属或其密 切关系人员, 选项 ABC 都属于注册会计师近亲属。 选项 D 中的审计客 户财务总监本身是被审计单位的高级管理人员, 对本单位信息非常熟 悉和了解,不存在泄密问题。 4.注册会计师应当对职业活动中获知的涉密信息保密, 以下对保 密原则的陈述中,不恰当的是( )。(教材 P27) m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for t he development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: ( 1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contrast contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adva ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronic s proces sing technology w ill be used i n the Programmable Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. In dustrial automati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssin g, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s to devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is mainly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um-term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of industrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can b e see n. Now origi nal roboti c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can de tect the external envir onment , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certa in amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd A.会计师事务所经其客户授权后可以向第三方披露其所获知的 涉密信息 B.禁止会计师事务所利用其获知的涉密信息为第三方谋取利益 C.注册会计师在终止与客户的关系后, 仍然应当对其以前获知的 涉密信息保密 D.注册会计师应当特别警惕无意向其近亲属泄密, 其他密切关系 人员无需考虑 【答案】D 【解析】选项 D 不恰当。注册会计师应当特别警惕无意中向其近 亲属或其密切关系的人员泄密的可能性。 5. ABC 会计师事务所 A 注册会计师负责审计甲上市公司 2012 年 财务报表。根据保密原则,A 注册会计师不得有以下( )行为。(教材 P27) A.利用所获知的涉密信息为自己谋取利益 B.利用所获知的涉密信息为第三方谋取利益 C.未经甲公司授权向会计师事务所以外的第三方披露其所获知 的涉密信息 m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for the development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: (1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contra st contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adv a ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronics proces sing technology w ill be used i n the Programm able Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. Industrial aut omati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssing, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s t o devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is ma inly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um -term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of ind ustrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can be see n. Now origi nal robot i c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can detect the external envir onm ent , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certain amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd D.