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新合并财务报表准则合并规范的主要变化
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作者 包月仙 《时代金融》 2017年第11期194-195,共2页
随着经济的发展,资本市场全球化、国际化的趋势逐渐形成,这对于各行业公司进行跨国上市、投融资等业务提出了新的要求,在一定程度上影响并推进了我国会计准则改革的进程。2014年颁布并实施的新会计准则,很大程度上增加了财务信息的可靠... 随着经济的发展,资本市场全球化、国际化的趋势逐渐形成,这对于各行业公司进行跨国上市、投融资等业务提出了新的要求,在一定程度上影响并推进了我国会计准则改革的进程。2014年颁布并实施的新会计准则,很大程度上增加了财务信息的可靠性,使得资产的交易情况明晰,降低了企业的金融风险,那么,新会计准则中在合并财务表方面有哪些具体变化呢?本文将通过对新、旧会计准则中合并财务报表方面的变化内容进行细致的表述,以协助企业了解新会计准则的要求,降低合规风险,促进企业良性发展。 展开更多
关键词 合并财务报表准则变化影响
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编制合并财务报表的要求及应关注的问题
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作者 闫纪丰 《现代商业》 2013年第3期255-256,共2页
本文主要从合并财务报表的合并范围、编制程序、合并财务报表会计准则对合并财务报表的有关要求三个方面论述了合并财务报表的编制要求;从集团内部债权债务的抵消、连续编报合并财务报表时合并资产负债表期初数的衔接、一个会计年度内... 本文主要从合并财务报表的合并范围、编制程序、合并财务报表会计准则对合并财务报表的有关要求三个方面论述了合并财务报表的编制要求;从集团内部债权债务的抵消、连续编报合并财务报表时合并资产负债表期初数的衔接、一个会计年度内合并范围变化时合并财务报表的编制三个方面阐述了编制合并财务报表时应关注的问题。 展开更多
关键词 合并范围 编制程序 抵消 期初数衔接 合并范围变化
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二维地震勘探在新疆沙尔湖煤田的应用 被引量:1
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作者 关民全 《产业与科技论坛》 2012年第7期71-73,共3页
本文就新疆哈密市沙尔湖煤田东部二勘查区二维地震勘探工作,讨论了表、浅、深层地震地质条件及天气复杂多变的新疆沙尔湖低山丘陵戈壁滩中,地震勘探的工作难点及采取的一些技术措施,并结合所有普查钻孔结束后的验证情况,表明在此类地区... 本文就新疆哈密市沙尔湖煤田东部二勘查区二维地震勘探工作,讨论了表、浅、深层地震地质条件及天气复杂多变的新疆沙尔湖低山丘陵戈壁滩中,地震勘探的工作难点及采取的一些技术措施,并结合所有普查钻孔结束后的验证情况,表明在此类地区利用浅钻方法可节约勘探成本,利用沙漠钻机、检波器的组合及埋置、炮孔下药后填实、高覆盖次数、资料处理中提高信噪比等技术可以获得较好的地震勘探成果。 展开更多
关键词 二维地震勘探 戈壁滩 风沙大 信噪比低 煤层多 分叉合并变化
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谈新时期股权投资账务处理实务 被引量:1
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作者 靳刚 《现代商业》 2010年第33期259-259,共1页
长期股权投资既是实务热点,也是实务难点,2010年7月财政部印发了《企业会计准则解释第4号》,又为实现会计准则持续趋同和等效奠定了坚实的基础。笔者从事企业会计多年,深谙其中变化之道,本文中将以案例形式展现长期股权投资这一热点实... 长期股权投资既是实务热点,也是实务难点,2010年7月财政部印发了《企业会计准则解释第4号》,又为实现会计准则持续趋同和等效奠定了坚实的基础。笔者从事企业会计多年,深谙其中变化之道,本文中将以案例形式展现长期股权投资这一热点实务问题。 展开更多
关键词 成本法 费用处理 分步实现企业合并变化对比
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港珠澳三地粤语单字调的社会语音学研究——兼论判别分析法在声调变异研究中的作用 被引量:1
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作者 张延勇 《中国语言战略》 2019年第2期63-77,共15页
本文调查了香港、澳门、珠海三地18名粤语母语者的单字调系统,旨在探索和比较三地粤语单字调的变异。研究运用判别分析、听音转写、独立样本T检验三种方法对被试语音数据进行统计分析,发现:三地粤语中存在"阴上-阳上(T2-T5)"... 本文调查了香港、澳门、珠海三地18名粤语母语者的单字调系统,旨在探索和比较三地粤语单字调的变异。研究运用判别分析、听音转写、独立样本T检验三种方法对被试语音数据进行统计分析,发现:三地粤语中存在"阴上-阳上(T2-T5)"、"阴去-阳去(T3-T6)"、"阳上-阳去(T4-T6(T4-T3/6))"、"下阴入-阳入(T8-T9)"四组声调合并变化。通过年龄的对比分析,研究发现:香港粤语单字调合并最快的是中年人,而澳门和珠海最快的是青年人。比较三地合并变化的速度,统计结果显示:珠海合并变化最快,香港最慢。 展开更多
关键词 香港粤语 澳门粤语 珠海粤语 单字调 合并变化
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Softening response under undrained compression following anisotropic consolidation 被引量:2
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作者 余闯 许强 尹振宇 《Journal of Central South University》 SCIE EI CAS 2013年第6期1703-1712,共10页
Experimental evidence has indicated that clay exhibits strain-softening response under undrained compression following anisotropic consolidation.The purpose of this work was to propose a modeling method under critical... Experimental evidence has indicated that clay exhibits strain-softening response under undrained compression following anisotropic consolidation.The purpose of this work was to propose a modeling method under critical state theory of soil mechanics.Based on experimental data on different types of clay,a simple double-surface model was developed considering explicitly the location of critical state by incorporating the density state into constitutive equations.The model was then used to simulate undrained triaxial compression tests performed on isotropically and anisotropically consolidated samples with different stress ratios.The predictions were compared with experimental results.All simulations demonstrate that the proposed approach is capable of describing the drained and undrained compression behaviors following isotropic and anisotropic consolidations. 展开更多
关键词 STRAIN-SOFTENING CLAY constitutive relation PLASTICITY critical state CONSOLIDATION
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Modal recovery of sea-level variability in the South China Sea using merged altimeter data
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作者 蒋浩宇 陈戈 《Chinese Journal of Oceanology and Limnology》 SCIE CAS CSCD 2015年第5期1233-1244,共12页
Using 20 years (1993-2012) of merged data recorded by contemporary multi-altimeter missions, a variety of sea-level variability modes are recovered in the South China Sea employing three- dimensional harmonic extrac... Using 20 years (1993-2012) of merged data recorded by contemporary multi-altimeter missions, a variety of sea-level variability modes are recovered in the South China Sea employing three- dimensional harmonic extraction. In terms of the long-term variation, the South China Sea is estimated to have a rising sea-level linear trend of 5.39 mm/a over these 20 years. Among the modes extracted, the seven most statistically significant periodic or quasi-periodic modes are identified as principal modes. The geographical distributions of the magnitudes and phases of the modes are displayed. In terms of intra- annual and annual regimes, two principal modes with strict semiannual and annual periods are found, with the annual variability having the largest amplitudes among the seven modes. For interannual and decadal regimes, five principal modes at approximately 18, 21, 23, 28, and 112 months are found with the most mode- active region being to the east of Vietnam. For the phase distributions, a series of amphidromes are observed as twins, termed "amphidrome twins", comprising rotating dipole systems. The stability of periodic modes is investigated employing joint spatiotemporal analysis of latitude/longitude sections. Results show that all periodic modes are robust, revealing the richness and complexity of sea-level modes in the South China Sea. 展开更多
关键词 sea-level variability South China Sea (SCS) harmonic extraction method amphidrome twins merged altimeter data
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Hybrid π-conjugated polymers from dibenzo pentacyclic centers:precursor design,electrosynthesis and electrochromics 被引量:2
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作者 Kaiwen Lin Shuai Chen +1 位作者 Baoyang Lu Jingkun Xu 《Science China Chemistry》 SCIE EI CAS CSCD 2017年第1期38-53,共16页
π-Conjugated polymers(CPs)represent one of the quite important and rapidly growing branches of flexible electrochromic materials.Electrosynthesized hybrid CPs employing dibenzo pentacycles(fluorenes,carbazoles,dibenz... π-Conjugated polymers(CPs)represent one of the quite important and rapidly growing branches of flexible electrochromic materials.Electrosynthesized hybrid CPs employing dibenzo pentacycles(fluorenes,carbazoles,dibenzothiophenes,and dibenzofuran)as the backbones have received considerable attention owing to their special structures and interesting electrochromic performances.Recent studies show that polymers from these structures exhibit decent contrast ratios,favorable coloration efficiencies,low switching voltages,fast response time,excellent stability,and color persistence.Intrinsically,their electrochromic properties significantly depend on fine-tailoring of precursor monomer structures,and polymerization techniques and conditions.This review devotes to showing a clear picture of the research progress of dibenzo pentacycle-centered CPs via electrochemical polymerization,including fluorenes,carbazoles,dibenzothiophenes,and dibenzofuran-based hybrid electrochromic polymers.Critical influences of the tailored precursor structures on their electropolymerization and resultant polymer performances are highlighted,aiming at providing an insight for the development of novel fused ring-based polymer electrochromic materials. 展开更多
关键词 FLUORENES CARBAZOLES DIBENZOTHIOPHENES DIBENZOFURAN polymer synthesis electrochemistry electrochromism
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