上市公司会计报表的主要粉饰手法及其识别

近年来,上市公司通过粉饰会计报表来达到配股条件或防止摘牌的现象时有发生,本文揭示了上市公司常用的会计报表粉饰手法,如关联交易法、虚拟资产法、不当收入和费用确认法、溢列存货法等,并分别提出了相应的识别方法。

民用计算工具中算术运算误差的掩盖法

给出了一种根据输入数据的十进制特征判断算术运算结果准确值的最低非０位并据以避免误差的掩盖方法，用于民用计算工具软件的设计，可使较简单的计算中误差完全不出现，同时在复杂的运算中又不降低原有精度．此算法已用于电脑报税器的软件设计中，效果很好．

On the Functions of Euphemism in Social Communication

In the process of social linguistic communication,due to the different circumstances and conditions,people can not express certain things clearly in a direct way when they come across some thing painful,unpleasant,disgusted and even embarrassing.Instead,they have to use somevague,implicit,mild and euphemistic expressions,so as to achieve the purpose of expressing feelings and exchanging ideas and thoughts in an appropriate and light atmosphere.This paper tries to deal with the application of euphemisms in various fields,thereby reveal some main functions of euphemism,i.e.avoidance function,politeness function,gloss-over function and disguise function.

浅论会计报表粉饰的识别

针对目前我国上市公司普遍存在会计报表粉饰的问题 ,搜集资料研究了近几年上市公司粉饰报表的案例 ,对会计报表的粉饰手段及识别方法进行了较全面的分析和阐述 ,供会计报表使用者在阅读报表时加以有效识别 ,以保证决策的科学性。