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股份支付的会计核算要点及简便计算方法
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作者 迟芳 《行政事业资产与财务》 2022年第7期83-85,82,共4页
本文介绍股份支付的会计核算分类及各类要点,并结合典型业务和特殊业务,重点介绍现金结算的股份支付的简易计算方法及账务处理(授予日、等待期、可行权日、日后处理)。
关键词 核算要点 权益结算 现金结算 计算方法 账务处理 典型业务案例 特殊处理
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SWOT Analysis on Flipped Classroom Based on Chinese Setting 被引量:1
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作者 Ling ZHANG 《International Journal of Technology Management》 2015年第3期7-10,共4页
The flipped classroom as a new teaching mode has provided a new thought for the development of teaching and learning. This paper first introduces the concept and features of flipped classrooms, and then compares some ... The flipped classroom as a new teaching mode has provided a new thought for the development of teaching and learning. This paper first introduces the concept and features of flipped classrooms, and then compares some typical cases of flipped classrooms at home and abroad. Based on this, this paper introduces the business analysis method --SWOT analysis, to analyzes the strengths and weaknesses as well as the opportunities and threats of flipped classroom application in China. In addition, enlightenment on the application of flipped classroom in theory and teaching practice are provided in the final part of the paper. 展开更多
关键词 flipped classroom SWOT analysis case
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