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年报审计账表调整的三套分录法 被引量:1
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作者 潘素红 《新会计》 2010年第4期18-19,14,共3页
年报审计时,如果发现错报或者应作为资产负债表日后事项而需要调整报表数字,且被审计单位又同意调整的,如何调整?这是目前审计、会计业务中的一个难点。因为调整年报数字,一般均必须调整会计账务,这时会计上新账已建立,而要调整的,则是... 年报审计时,如果发现错报或者应作为资产负债表日后事项而需要调整报表数字,且被审计单位又同意调整的,如何调整?这是目前审计、会计业务中的一个难点。因为调整年报数字,一般均必须调整会计账务,这时会计上新账已建立,而要调整的,则是新账年度的上年数、年初数,如何在新账上调整上年数、年初数?这篇文章提出的三套分录法是个有益的尝试。 展开更多
关键词 年报审计 账表调整 三套分录法 以前年度损益调整 配利润
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采用“分录法”编制现金流量表
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作者 颜秀春 《黎明职业大学学报》 1999年第1期61-66,共6页
所谓“分录法”即直接根据平时编制的会计分录分析编制现金流量表的一种方法。该法比传统的工作底稿法、T形帐户法更简便快捷。本文论证了该法的优点并举例佐证。文后还指出该法应注意事项及其局限性。
关键词 分录法 现金流量表 优点
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在运用复式分录法编制现金流量表时对银行承兑汇票应分析填列
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作者 郭晓峰 田守云 《冶金财会》 2004年第7期14-14,共1页
关键词 现金流量表 银行承兑汇票 复式分录法 企业 报表编制
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编制现金流量表的分录标志法探讨
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作者 韩锦生 《太原理工大学学报(社会科学版)》 2004年第B12期18-21,共4页
现金流量表的传统编制方法,如工作底稿法和 T 型账户法在理论上较难理解,在实务上难以操作。文章介绍的分录标志法从会计数据源头处理,只需记忆汉语拼音的4个字母(JTCB)就可操作,不需增设代码和变动账簿体系,简便易行。
关键词 现金流量表 标志 收付实现制
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编制合并报表的分录更正法
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作者 袁明哲 《财会通讯(上)》 1997年第8期31-32,共2页
母、子公司的会计报表之所以不能直接加总为合并会计报表,根本原因在于母、子公司所作的全部会计分录并不是企业集团这一新会计主体的全部会计分录。会计报表只不过是会计分录汇总的结果,所以,要以母、子公司的会计报表调整得出合并报表... 母、子公司的会计报表之所以不能直接加总为合并会计报表,根本原因在于母、子公司所作的全部会计分录并不是企业集团这一新会计主体的全部会计分录。会计报表只不过是会计分录汇总的结果,所以,要以母、子公司的会计报表调整得出合并报表,就必须从母、子公司的会计分录入手进行调整。笔者提出采用错帐更正的规则来调整母、子公司的会计分录,故称为分录更正法。 造成母、子公司全部分录不等同于企业集团全部分录的原因有几种不同的情形,根据不同的情形,采用不同的更正方法: 展开更多
关键词 合并报表 编制 更正 会计
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现金流量表调整分录编制技巧谈
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作者 尹朝晖 《中国乡镇企业会计》 2001年第8期41-42,共2页
关键词 现金流量表 调整 编制 核心分录法
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两种成本法差异的比较分析
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作者 聂云花 《时代金融》 2009年第8X期122-123,共2页
本文首先提出成本法是指投资按成本计价的方法。成本法会计处理有两个特点。其会计核算方法有两种:一种是我国会计准则及会计制度推崇的方法,暂且称为制度法;一种是通过会计分录确认投资收益及成本的方法,暂且称为分录法。本文通过比较... 本文首先提出成本法是指投资按成本计价的方法。成本法会计处理有两个特点。其会计核算方法有两种:一种是我国会计准则及会计制度推崇的方法,暂且称为制度法;一种是通过会计分录确认投资收益及成本的方法,暂且称为分录法。本文通过比较,认为两种方法之所以存在差异,就在于计算方法、计算时间等方面的原因。 展开更多
关键词 成本 制度 分录法 长期股权投资 投资收益
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资产负债表中“应收账款”等往来项目填列的教学方法探究——基于高职《基础会计》教学 被引量:1
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作者 孙金平 《中国外资》 2012年第20期273-274,共2页
高职《基础会计》中要求学生掌握简式资产负债表的编制,该表中"期末数"项目多是根据有关账户的期末余额记录填列。但"应收账款"、"预收款项"、"应付账款"、"预付款项"四个往来项目... 高职《基础会计》中要求学生掌握简式资产负债表的编制,该表中"期末数"项目多是根据有关账户的期末余额记录填列。但"应收账款"、"预收款项"、"应付账款"、"预付款项"四个往来项目的数据填列一填是容易出错的难点所在。教学中,倘若根据教科书或按照准则解释的方法进行讲述,效果不太理想。笔者根据多年的教学经验,总结出来了两种专门针对这一特殊任务的两种教学方法,效果显著。 展开更多
关键词 资产负债表 项目 T形账户 结转
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利润表编制的三种直接填列法
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作者 荣树新 胡永红 《财会月刊(下)》 2009年第4期60-61,共2页
利润表编制的分析填列法比较复杂,通过"分析"损益类账户发生额,按扣除冲减数的实际发生额填列利润表项目,这对初学者来说很难掌握。本文提出了更加简便的直接填列方法,即发生额填列法、分录填列法、余额填列法,以便各种层次... 利润表编制的分析填列法比较复杂,通过"分析"损益类账户发生额,按扣除冲减数的实际发生额填列利润表项目,这对初学者来说很难掌握。本文提出了更加简便的直接填列方法,即发生额填列法、分录填列法、余额填列法,以便各种层次的实务工作者掌握。 展开更多
关键词 利润表 发生额填列 填列 余额填列
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最早的增减记帐法
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《财会月刊》 1995年第2期42-42,共1页
中国增减记帐法最早产生于20世纪40年代,它是我国现代会计工作者经过长期研究,集体创造的一种复式记帐法。
关键词 增减记帐 复式记帐 资金运动规律 借贷记帐 记帐符号 分录法 理论基础 记帐规则 最早产生 20世纪
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论近代中国的会计学术思想和会计学派的形成 被引量:2
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作者 赵友良 《会计与经济研究》 1996年第3期1-5,共5页
一、近代中国会计学术思想与会计学派形成的时代背景近代中国处在中西文化科学交汇并发生矛盾和冲突的时代.会计,作为一门服务于社会经济生活与物质生产的科学,也不例外.会计科学的中西矛盾和冲突,表现为适应近代中国社会经济的发展,中... 一、近代中国会计学术思想与会计学派形成的时代背景近代中国处在中西文化科学交汇并发生矛盾和冲突的时代.会计,作为一门服务于社会经济生活与物质生产的科学,也不例外.会计科学的中西矛盾和冲突,表现为适应近代中国社会经济的发展,中国会计向何处去的问题,是保存传统与反传统的矛盾和冲突.具体地说,是走中式簿记改良的道路,还是走西方借贷会计彻底改革的道路. 展开更多
关键词 中式簿记 学术思想 中国会计 近代中国 西式簿记 改良派 现金分录法 学术论争 西化派 学术观点
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Application of the Blown-Ups Principle to Thunderstorm Forecast 被引量:3
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作者 陈会芝 谢娜 王勤 《Applied Geophysics》 SCIE CSCD 2005年第3期188-193,F0003,共7页
Discontinuous and long-duration thunderstorm weather, which occurred at Guanghan in Sichuan Province, was analyzed and predicted using structural conversion of irregular information in phase-space from self-recording ... Discontinuous and long-duration thunderstorm weather, which occurred at Guanghan in Sichuan Province, was analyzed and predicted using structural conversion of irregular information in phase-space from self-recording “time sequence” records for predicting rain areas, as described in the “Non Destructive Information” method proposed by Professor OuYang Shoucheng. The results show that this method can reveal important changes of weather as well as, by using irregular self-recording information recorded every ten minutes, predict local thunderstorms with durations of only half an hour, and even predict intense convections 12 hours in advance. This is significant for civil and military aviation. It shows the necessity of full utilization of information from automatic weather stations and the necessity of improvements in recording modes in current automatic stations. 展开更多
关键词 EVOLUTION blown-ups structural information PHASE-SPACE information resources
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企业会计拆分合并法的应用
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作者 陆志平 谢美萍 《昆明财经》 2000年第4期7-10,共4页
关键词 企业会计 会计核算 会计拆合并分录法 交换业务 债务重组
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Expression and significance of homeodomain protein Cdx2 in gastric carcinoma and precancerous lesions 被引量:16
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作者 Rong Qin Na-Na Wang +1 位作者 Jing Chu Xian Wang 《World Journal of Gastroenterology》 SCIE CAS CSCD 2012年第25期3296-3302,共7页
AIM: To investigate the expression and significance of caudal-related homeobox transcription factor (Cdx2) in gastric carcinoma (GC) and precancerous lesions. METHODS: The expression of Cdx2 in GC, precancer- ou... AIM: To investigate the expression and significance of caudal-related homeobox transcription factor (Cdx2) in gastric carcinoma (GC) and precancerous lesions. METHODS: The expression of Cdx2 in GC, precancer- ous lesions and normal gastric mucosa were detected using immunohistochemical method. Hematoxylin and eosin staining, alcian blue/periodic acid-schiff and high iron diamine/alcian blue staining were used to classify intestinal metaplasia (IM) and GC. RESULTS: Cdx2 was not detected in normal gas- tric mucosa. Cdx2 expression was detected in 87.1% (101/116) of IM, 50% (36/72) of dysplasia and 48.2% (41/85) of GC. The Cdx2-expressing cells in IM were more prevalent than in dysplasia and carcinoma (P 〈 0.05). There was no relationship between Cdx2 ex- pression and the classification of IM or the degree of dysplasia. Expression of Cdx2 was significantly higher in intestinal-type carcinoma than in diffuse and mixed- type carcinoma (P 〈 0.05). Positive expression of Cdx2was mainly found in moderately to well differentiated GC. There was a negative association between nuclear Cdx2 expression and lymph node metastasis and tumor, nodes, metastasis stage of GC (P 〈 0.05). The patients with Cdx2-positive expression showed a higher survival rate than those with Cdx2-negative expression (P = 0.038). Multivariate analysis revealed that the expres- sion of Cdx2 and lymph node metastasis were indepen- dent prognostic indicators of GC (P 〈 0.05). 展开更多
关键词 Caudal-related homeobox transcription fac-tor Stomach neoplasm Intestinal metaplasia Dyspla-sia IMMUNOHISTOCHEMISTRY
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Epidemiology,clinical characteristics,and management of chronic kidney disease in human immunodeficiency virusinfected patients 被引量:6
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作者 Minoru Ando Naoki Yanagisawa 《World Journal of Nephrology》 2015年第3期388-395,共8页
Antiretroviral therapy has markedly reduced acquired immune deficiency syndrome-related deaths and opportunistic infectious diseases. This has resulted in prolonged survival of individuals infected with the human immu... Antiretroviral therapy has markedly reduced acquired immune deficiency syndrome-related deaths and opportunistic infectious diseases. This has resulted in prolonged survival of individuals infected with the human immunodefciency virus (HIV). However, this improvement in survival has been accompanied by an increase in the incidence of chronic kidney disease (CKD) and end-stage renal disease. CKD is now epidemic among HIV-infected populations in both Western and Eastern countries. Risk factors associated with CKD in HIV-infected populations include aging, hypertension, diabetes mellitus, co-infection with hepatitis C virus, a low CD4 cell count, and a high HIV viral load. Clinical experience has shown that HIV-infected individuals often have one or more concurrent risk factors for CKD. The cumulative effect of multiple risk factors on the development of CKD should be noted in this population. Glomerular disease directly related to HIV infection, so-called HIV-associated nephropathy, remains an important cause of CKD among a limited HIV population of African descent, but is less likely to be common among other urban HIV populations. The impact of exposure to nephrotoxic antiretroviral agents on the development of kidney disease is both an old and a new concern. In particular, the association of tenofovir with kidney tubular injury has been an area of great interest. The fndings regarding tenofovir’s adverse effect on long-term kidney function vary among studies. The early identifcation and treatment of CKD is recommended for reducing the burden of patients requiring dialysis in HIV-infected populations. Periodic monitoring of urinary concentrations of albumin, protein, and tubular injury markers such as low-molecular-weight proteins may be useful for the early diagnosis of patients at risk for incident CKD. This review focuses on recent epidemiology, clinical characteristics, and management of CKD in a contemporary HIV-infected population. 展开更多
关键词 Antiretroviral therapy TENOFOVIR Human immunodeficiency virus-associated nephropathy ALBUMINURIA Renal tubular biomarkers Cystatin C Diabetes mellitus Hypertension
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Identity and Belonging: Insider/Outsider in Ed Husain's The Islamist
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作者 Jillian Curr 《Sociology Study》 2016年第11期721-730,共10页
Since the events of 9/11 and the so-called "war on terror", "Muslim" has been used synonymously with "terrorist" dividing particularly those Muslims living in the West into either "good" Muslims or "bad" Mus... Since the events of 9/11 and the so-called "war on terror", "Muslim" has been used synonymously with "terrorist" dividing particularly those Muslims living in the West into either "good" Muslims or "bad" Muslims. Ed Husain in his memoir The Islamist uses this dichotomy as well as that of the "witness" in presenting himself as a credible analyst in answering why some young Muslims become attracted to fundamentalist Islamist groups hostile to the West. Ed Husain is a second generation of British Asian Muslim who rejected the Sufi political quietism of his parents for the revolutionary ideologies of Islamic "ideologues" such as Abul A'la Maududi, Sayyid Qutb, and particularly Taqi al-Din al-Nabhani, joining Hizb-ut-Tahrir as an active member. Ed Husain's story is one of a fractured past, manhood, the search for an authentic Islam, and becoming British. 展开更多
关键词 AUTHENTICITY IDENTITY Islamist belonging "front organisations"
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Aryl hydrocarbon receptor as a new therapeutic target for cancer and immune disorders
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作者 Libia Vega Guillermo Elizondo 《World Journal of Pharmacology》 2013年第4期107-114,共8页
The aryl hydrocarbon receptor (AhR) was discovered more than three decades ago, and initially was char-acterized as a transcription factor with a role in xe-nobiotic metabolism. However, based on subsequent observat... The aryl hydrocarbon receptor (AhR) was discovered more than three decades ago, and initially was char-acterized as a transcription factor with a role in xe-nobiotic metabolism. However, based on subsequent observations that AhR remains active under physiologi-cal conditions, exhibits constitutive expression during development, and has a high degree of conservation among species, it was hypothesized that AhR is re-sponsible for functions in addition to its role in detoxif-cation. Correspondingly, recent studies have elucidated novel physiological roles for this ligand-dependent transcription factor that link it to several pathways associated with disease development. In this review, studies are presented that support a role for AhR in cell proliferation, apoptosis, and immune homeostasis, thereby highlighting the therapeutic potential of this receptor for cancer and immune disorders. 展开更多
关键词 Aryl hydrocarbon receptor Cell proliferation APOPTOSIS IMMUNITY CANCER
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An efficient approach of EEG feature extraction and classification for brain computer interface
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作者 吴婷 Yan Guozheng Yang Banghua 《High Technology Letters》 EI CAS 2009年第3期277-280,共4页
In the study of brain-computer interfaces,a method of feature extraction and classification used fortwo kinds of imaginations is proposed.It considers Euclidean distance between mean traces recorded fromthe channels w... In the study of brain-computer interfaces,a method of feature extraction and classification used fortwo kinds of imaginations is proposed.It considers Euclidean distance between mean traces recorded fromthe channels with two kinds of imaginations as a feature,and determines imagination classes using thresh-old value.It analyzed the background of experiment and theoretical foundation referring to the data sets ofBCI 2003,and compared the classification precision with the best result of the competition.The resultshows that the method has a high precision and is advantageous for being applied to practical systems. 展开更多
关键词 brain computer interface ELECTROENCEPHALOGRAM feather extraction Euclid distance
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以讹传讹者戎
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作者 彭玉书 《会计研究》 1988年第2期40-41,共2页
《上海会计》1982年第11期发表过方兴的《借贷复式记帐法引进我国考》。这篇文章虽然有不少可取之处,但却存在着明显的失实情况。例如,关于英人亚历山大·阿伦·夏特(Alexander Allan shand)为日本制订用“收”、“支”为符号... 《上海会计》1982年第11期发表过方兴的《借贷复式记帐法引进我国考》。这篇文章虽然有不少可取之处,但却存在着明显的失实情况。例如,关于英人亚历山大·阿伦·夏特(Alexander Allan shand)为日本制订用“收”、“支”为符号的银行会计制度的这种说法,显然是违背历史事实的。这个问题已由《上海会计》1983年第12期发表的文章(《日本的银行会计制度是以“收支”为符号的吗?》)及“编者按”,实事求是地予以澄清。奇怪的是,在1984年4月出版的《立信会计选集》第1集,施仁夫的《试论记帐方法的统一》 展开更多
关键词 银行会计制度 分录法 复式记帐 会计史 记帐方 借贷原理 日本银行 符号 历史事实 现金
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