“两收”“两付”的会计列报问题探讨

"两收""两付"业务是基于产品购销或者劳务提供与接受等日常经营行为而引起的会计事项,在会计账务处理上比较直观,体现了市场行为和现金流量的方向。但是,在资产负债表的列报项目中对其列报尤为详细,本文从案例分析入手,对"两收""两付"资产负债表列示项目进行论述。

Northward Movement and Highly-Qualified Cultivation Technology of Super-early Maturing Ratoon Rice

Objective] The alm was to expIore northward movement and highIy-quali-fied cuItivation technoIogy of super-earIy maturing ratoon rice. [Method] The 2nd-sea-son rice was cuItivated in the test with suitabIe temperature, heat water and fertiIiz-er, on basis of stubbIes of the 1st-season rice. Hence, rice can be harvested twice per year, with short growth periods, and high yields, and the cuItivation is simpIe to be operated, avoiding the peak of disease damages, so that pesticides are not re-quired. [Result] The experiment of northward movement of super-earIy rice achieved success in Shenyang on October 9, 2014, with super-earIy maturing japonica rice 8501. [Conclusion] Northward movement of ratoon rice enjoys a promising prospect in increasing crop yield and guaranteeing food security.

Water invasion and remaining gas distribution in carbonate gas reservoirs using core displacement and NMR

Water invasion is a common phenomenon in gas reservoirs with active edge-and-bottom aquifers.Due to high reservoir heterogeneity and production parameters,carbonate gas reservoirs feature exploitation obstacles and low recovery factors.In this study,combined core displacement and nuclear magnetic resonance(NMR)experiments explored the reservoir gas−water two-phase flow and remaining microscopic gas distribution during water invasion and gas injection.Consequently,for fracture core,the water-phase relative permeability is higher and the co-seepage interval is narrower than that of three pore cores during water invasion,whereas the water-drive recovery efficiency at different invasion rates is the lowest among all cores.Gas injection is beneficial for reducing water saturation and partially restoring the gas-phase relative permeability,especially for fracture core.The remaining gas distribution and the content are related to the core properties.Compared with pore cores,the water invasion rate strongly influences the residual gas distribution in fracture core.The results enhance the understanding of the water invasion mechanism,gas injection to resume production and the remaining gas distribution,so as to improve the recovery factors of carbonate gas reservoirs.

Simulation of the QBO in IAP-AGCM:Analysis of momentum budget

The quasi-biennial oscillation(QBO),a dominant mode of the equatorial stratospheric(~100–1 hPa)variability,is known to impact tropospheric circulation in the middle and high latitudes.Yet,its realistic simulation in general circulation models remains a challenge.The authors examine the simulated QBO in the 69-layer version of the Institute of Atmospheric Physics Atmospheric General Circulation Model(IAP-AGCML69)and analyze its momentum budget.The authors find that the QBO is primarily caused by parameterized gravity-wave forcing due to tropospheric convection,but the downward propagation of the momentum source is significantly offset by the upward advection of zonal wind by the equatorial upwelling in the stratosphere.Resolved-scale waves act as a positive contribution to the total zonal wind tendency of the QBO over the equator with comparable magnitude to the gravity-wave forcing in the upper stratosphere.Results provide insights into the mechanism of the QBO and possible causes of differences in models.

Homogenization of Reynolds Equation by Two-Scale Convergence

To increase the hydrodynamic performance in different machine elements, as e.g. journal bearings and thrust bearings, during lubrication it is important to understand the influence of surface roughness. In this connection one encounters homogenization of the incompressible Reynolds equation, where the roughness of the lubricated surface is assumed to be periodic. This problem has recently been studied in more engineering- oriented papers by using the formal method of multiple scale expansion. In this paper, we rigorously prove both homogenization and corrector results by using two-scale convergence, which may be regarded as a justification of the formal multiple scale expansion method described above. Moreover, some numerical illustrations and results are presented.

A New Scheme for Probabilistic Teleportation and Its Potential Applications

We propose a novel scheme to probabilistically teleport an unknown two-level quantum state when the information of the partially entangled state is only available for the sender. This is in contrast with the fact that the receiver must know the non-maximally entangled state in previous typical schemes for the teleportation. Additionally, we illustrate two potential applications of the novel scheme for probabilistic teleportation from a sender to a receiver with the help of an assistant, who plays distinct roles under different communication conditions, and our results show that the novel proposal could enlarge the applied range of probabilistic teleportation.

NONMONOTONIC TRUST REGION PROJECTED REDUCED HESSIAN ALGORITHM WITH TWO-PIECE UPDATE FOR CONSTRAINED OPTIMIZATION

This paper proposes a two-piece update of projected reduced Hessian algorithmwith nonmonotonic trust region strategy for solving nonlinear equality constrained optimizationproblems. In order to deal with large problems, a two-piece update of two-side projected reducedHessian is used to replace full Hessian matrix. By adopting the Fletcher's penalty function as themerit function, a nonmonotonic trust region strategy is suggested which does not require the meritfunction to reduce its value in every iteration. The two-piece update of projected reduced Hessianalgorithm which switches to nonmonotonic trust region technique possesses global convergence whilemaintaining a two-step Q-superlinear local convergence rate under some reasonable conditions.Furthermore, one step Q-superlinear local convergence rate can be obtained if at least one of theupdate formulas is updated at each iteration by an alternative update rule. The numerical experimentresults are reported to show the effectiveness of the proposed algorithm.

ESTIMATION ON SEMIVARYING COEFFICIENT MODELS WITH DIFFERENT DEGREES OF SMOOTHNESS

Semivarying coefficient models are frequently used in statistical models.In this paper,under the condition that the coefficient functions possess different degrees of smoothness,a two-stepmethod is proposed.In the case,one-step method for the smoother coefficient functions cannot beoptimal.This drawback can be repaired by using the two-step estimation procedure.The asymptoticmean-squared error for the two-step procedure is obtained and is shown to achieve the optimal rate ofconvergence.A few simulation studies are conducted to evaluate the proposed estimation methods.