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浅谈初始计量、后续计量和再计量
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作者 邢娟 《企业技术开发》 2010年第2期113-114,共2页
文章在会计计量概念的基础上,结合会计确认中的初始确认、后续确认和再确认环节,对初始计量、后续计量和再计量进行了探讨。
关键词 会计计量 初始计量 后续计量 再计量
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衍生金融工具的会计计量
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作者 刘航 《河南商业高等专科学校学报》 2002年第6期35-36,共2页
衍生金融工具作为一种高风险的避险工具 ,具有很大的不确定性 ,致使衍生金融工具的计量成为衍生金融工具会计的难点 ,并冲击传统会计计量。但公允价值可以解决衍生金融工具的计量问题 ,这是由于它极大地提高了信息的相关性、可比性以及... 衍生金融工具作为一种高风险的避险工具 ,具有很大的不确定性 ,致使衍生金融工具的计量成为衍生金融工具会计的难点 ,并冲击传统会计计量。但公允价值可以解决衍生金融工具的计量问题 ,这是由于它极大地提高了信息的相关性、可比性以及可预测性。采用公允价值对衍生金融工具计量包括初始计量和再计量 ,可由此确认因公允价值变动而产生的利得和损失。 展开更多
关键词 衍生金融工具 会计计量 公允价值 初始计量 再计量
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Remanufacturing production planning considering quality cost and demand substitution 被引量:2
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作者 苏春 安政 《Journal of Southeast University(English Edition)》 EI CAS 2011年第2期222-226,共5页
Aiming to minimize the total production costs in a single planning period, a nonlinear integer programming model for remanufacturing production plans is established considering the influence of different qualities of ... Aiming to minimize the total production costs in a single planning period, a nonlinear integer programming model for remanufacturing production plans is established considering the influence of different qualities of returns acting on production cost. Three different remanufacturing and discarding strategies are adopted to analyze the change rules of the total production costs. The results returns is greater than indicate that when the number of remanufacturing returns of high the demand, preferentially quality and discarding those of low quality can bring better economic benefits due to manufacturing cost reduction. However, when the number of returns is smaller than the demand, there is no need to consider grading of returns, whereas new demand of remanufacturing. parts are required to satisfy the 展开更多
关键词 REMANUFACTURING production planning qualitycost demand substitution
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Rapid vision-based system for secondary copper content estimation 被引量:2
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作者 张宏伟 葛志强 +2 位作者 袁小锋 宋执环 叶凌箭 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2014年第8期2665-2676,共12页
A vision-based color analysis system was developed for rapid estimation of copper content in the secondary copper smelting process. Firstly, cross section images of secondary copper samples were captured by the design... A vision-based color analysis system was developed for rapid estimation of copper content in the secondary copper smelting process. Firstly, cross section images of secondary copper samples were captured by the designed vision system. After the preprocessing and segmenting procedures, the images were selected according to their grayscale standard deviations of pixels and percentages of edge pixels in the luminance component. The selected images were then used to extract the information of the improved color vector angles, from which the copper content estimation model was developed based on the least squares support vector regression (LSSVR) method. For comparison, three additional LSSVR models, namely, only with sample selection, only with improved color vector angle, without sample selection or improved color vector angle, were developed. In addition, two exponential models, namely, with sample selection, without sample selection, were developed. Experimental results indicate that the proposed method is more effective for improving the copper content estimation accuracy, particularly when the sample size is small. 展开更多
关键词 secondary copper copper content estimation sample selection color vector angle least squares support vector regression
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浅析交易性金融资产会计核算
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作者 陈连凤 《中国商界》 2010年第12期112-112,共1页
本文通过分析交易性金融资产的核算方法及账务处理方法,从而得出交易性金融资产核算时存在的计价时违反可比性原则:"公允价值变动损益"账户的期末余额节转记入"本年利润"账户与实际不相符合。并提出在取得交易性金... 本文通过分析交易性金融资产的核算方法及账务处理方法,从而得出交易性金融资产核算时存在的计价时违反可比性原则:"公允价值变动损益"账户的期末余额节转记入"本年利润"账户与实际不相符合。并提出在取得交易性金融资产时过程中发生的交易费用计入交易性金融资产的初始确认金额;在持有期间的期末,交易性金融资产不进行再计量等改进方法。 展开更多
关键词 交易性 金融资产 可比性原则 资产核算 账户 交易费用 价值变动 核算方法 改进方法 处理方法 初始确认 本年利润 再计量 持有期 账务 余额 损益 计价 过程 分析
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Constrained multi-degree reduction of rational Bézier curves using reparameterization 被引量:1
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作者 CAI Hong-jie WANG Guo-jin 《Journal of Zhejiang University-Science A(Applied Physics & Engineering)》 SCIE EI CAS CSCD 2007年第10期1650-1656,共7页
Applying homogeneous coordinates, we extend a newly appeared algorithm of best constrained multi-degree reduction for polynomial Bezier curves to the algorithms of constrained multi-degree reduction for rational Bezie... Applying homogeneous coordinates, we extend a newly appeared algorithm of best constrained multi-degree reduction for polynomial Bezier curves to the algorithms of constrained multi-degree reduction for rational Bezier curves. The idea is introducing two criteria, variance criterion and ratio criterion, for reparameterization of rational Bezier curves, which are used to make uniform the weights of the rational Bezier curves as accordant as possible, and then do multi-degree reduction for each component in homogeneous coordinates. Compared with the two traditional algorithms of "cancelling the best linear common divisor" and "shifted Chebyshev polynomial", the two new algorithms presented here using reparameterization have advantages of simplicity and fast computing, being able to preserve high degrees continuity at the end points of the curves, do multi-degree reduction at one time, and have good approximating effect. 展开更多
关键词 Rational Bezier curves Constrained multi-degree reduction Reparameterization
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