One of the most profound conflicts in the accountingfirmarisesfromtheinterests’distributionrule.Thereasonablenessofsuchruledependsontheunderstandingof the accounting firm’s equity. The author firstdiscussedthenature...One of the most profound conflicts in the accountingfirmarisesfromtheinterests’distributionrule.Thereasonablenessofsuchruledependsontheunderstandingof the accounting firm’s equity. The author firstdiscussedthenatureoftheaccountingfirm’sequityandcomparedtheoperationofthepresentlimitedliabilityof our country with that of international prevailingpartnershipinordertoprovidereferencesforaccountingfirmstodesignsuitableinterests’distributionruleoftheirown,andtoassisttheresearchoftherevisionofthe Chinese CPA Law.展开更多
As human improve their ability to fabricate materials, alloys have evolved from simple to complex compositions, accordingly improving functions and performances,promoting the advancements of human civilization. In rec...As human improve their ability to fabricate materials, alloys have evolved from simple to complex compositions, accordingly improving functions and performances,promoting the advancements of human civilization. In recent years, high-entropy alloys（HEAs） have attracted tremendous attention in various fields. With multiple principal components, they inherently possess unique microstructures and many impressive properties, such as high strength and hardness, excellent corrosion resistance, thermal stability, fatigue,fracture, and irradiation resistance, in terms of which they overwhelm the traditional alloys. All these properties have endowed HEAs with many promising potential applications.An in-depth understanding of the essence of HEAs is important to further developing numerous HEAs with better properties and performance in the future. In this paper, we review the recent development of HEAs, and summarize their preparation methods, composition design, phase formation and microstructures, various properties, and modeling and simulation calculations. In addition, the future trends and prospects of HEAs are put forward.展开更多
文摘One of the most profound conflicts in the accountingfirmarisesfromtheinterests’distributionrule.Thereasonablenessofsuchruledependsontheunderstandingof the accounting firm’s equity. The author firstdiscussedthenatureoftheaccountingfirm’sequityandcomparedtheoperationofthepresentlimitedliabilityof our country with that of international prevailingpartnershipinordertoprovidereferencesforaccountingfirmstodesignsuitableinterests’distributionruleoftheirown,andtoassisttheresearchoftherevisionofthe Chinese CPA Law.
基金supported by the National Natural Science Foundation of China (51471025 and 51671020)
文摘As human improve their ability to fabricate materials, alloys have evolved from simple to complex compositions, accordingly improving functions and performances,promoting the advancements of human civilization. In recent years, high-entropy alloys（HEAs） have attracted tremendous attention in various fields. With multiple principal components, they inherently possess unique microstructures and many impressive properties, such as high strength and hardness, excellent corrosion resistance, thermal stability, fatigue,fracture, and irradiation resistance, in terms of which they overwhelm the traditional alloys. All these properties have endowed HEAs with many promising potential applications.An in-depth understanding of the essence of HEAs is important to further developing numerous HEAs with better properties and performance in the future. In this paper, we review the recent development of HEAs, and summarize their preparation methods, composition design, phase formation and microstructures, various properties, and modeling and simulation calculations. In addition, the future trends and prospects of HEAs are put forward.
