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异常审计费用与审计质量关系检验——基于可变基础异常应计 被引量:2
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作者 姜月运 姜元祯 《财会月刊》 北大核心 2019年第5期95-105,共11页
客户真实盈余管理行为可以影响经营现金流,动摇了琼斯模型异常应计的计算基础。以可变经营现金流为基础重新计算异常应计,并代理审计质量,检验异常审计费用与审计质量的关系。研究发现:异常审计费用的数量与审计质量显著负相关,且存在... 客户真实盈余管理行为可以影响经营现金流,动摇了琼斯模型异常应计的计算基础。以可变经营现金流为基础重新计算异常应计,并代理审计质量,检验异常审计费用与审计质量的关系。研究发现:异常审计费用的数量与审计质量显著负相关,且存在审计师可忍受的一个阀值,超过阀值就会导致审计质量快速降低。该结论不仅丰富了异常审计费用的研究文献,还对投资者、审计师、监管者有着重要的启示。 展开更多
关键词 异常审计费用 审计质量 可变基础异常应计 审计合谋 客户议价能力
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政府会计与预算基础:非对称的改革进程分析 被引量:2
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作者 王瑶 《上海立信会计学院学报》 北大核心 2009年第1期48-52,共5页
现实中,政府会计和政府预算的应计制改革进程往往呈现非对称的特点,且应计制政府会计改革大多领先于应计制政府预算改革,这种状况的背后既有人们对应计制预算的重重顾虑,也是对其研究不够深入的反映。矛盾与激励并存,在改革的进程中,应... 现实中,政府会计和政府预算的应计制改革进程往往呈现非对称的特点,且应计制政府会计改革大多领先于应计制政府预算改革,这种状况的背后既有人们对应计制预算的重重顾虑,也是对其研究不够深入的反映。矛盾与激励并存,在改革的进程中,应当合理地安排政府会计和政府预算的应计制改革进度,保持一个适度的差距,以促进我国公共财政管理改革平稳、健康地推进。 展开更多
关键词 政府会计 政府预算 应计基础
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权责发生会计制度浅析 被引量:4
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作者 王奕翔 《全国流通经济》 2017年第27期78-79,共2页
随着我国经济高速发展,金融市场迅速兴起,投资理财理念日新月异,已经有越来越多的家庭参与到投资理财的行列中。财务报表作为公司财务状况的总结性报表,包含了大量公司的基本财务信息,在对于一些特定的投资活动,例如股票市场投资,私募... 随着我国经济高速发展,金融市场迅速兴起,投资理财理念日新月异,已经有越来越多的家庭参与到投资理财的行列中。财务报表作为公司财务状况的总结性报表,包含了大量公司的基本财务信息,在对于一些特定的投资活动,例如股票市场投资,私募股权市场投资等领域中,扮演着不可替代的角色,因此能够读懂财务报表已经成为现代投资者不可缺少的一种能力。但是与家庭以现金流为主的理财与评估理念有所不同,现代企业财务报表是基于权责发生会计制度的,权责发生会计制度又称为应计基础,其与家庭理财所习惯的现金基础有着显著的区别。理解权责发生制度是理解企业财务报表的基础准备。本文从权责发生制的定义出发,以收入与费用的确认为例,解释了权责发生制的特点以及与现金基础相比其所拥有的优势,以期能够帮助读者更好地理解这一会计基础知识。 展开更多
关键词 权责发生制度 应计基础 现金基础 财务报表
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会计规范化势在必行
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作者 刘文沛 《会计之友》 1987年第6期25-26,共2页
长期以来在会计名词术语以及会计核算方法等方面存在着不少混乱现象,给会计工作带来了许多人为的麻烦。现就这个问题谈一点看法。一、会计规范化是一个长期没有解决的课题,其表现: 1、会计名词术语的使用比较混乱。在常见的会计制度、... 长期以来在会计名词术语以及会计核算方法等方面存在着不少混乱现象,给会计工作带来了许多人为的麻烦。现就这个问题谈一点看法。一、会计规范化是一个长期没有解决的课题,其表现: 1、会计名词术语的使用比较混乱。在常见的会计制度、会计教科书、会计工具书中,对一些会计名词术语的解释相当混乱,归纳起来大致有以下几种类型: 不同的名称,相同的概念。“权责发生制”便是一例,在不同的教科书中,它分别被叫做“应收应付制”、“应计制”、“应计基础”等。相同的名称,不同的含义。这种情况也不鲜见,如“销售成本”一词,在两本均系比较权威的辞书中就有不同的解释。一本解释说“ 展开更多
关键词 应计基础 销售成本 工业企业 权责发生制 应计 核算方法 借贷记帐法 科目设置 现金流转 财务制度
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做好工会文化宫的会计决算
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作者 肖利华 《武汉财会》 1987年第12期38-,共1页
随着各项改革的不断深入和发展,各级总工会所属工人文化宫为了更好地满足人民群众的文化生活需要,相继开展了一些有偿服务。为了使会计工作适应改革的需要,必须认真做好年度决算工作。年终清理是编制年度决算工作的基础。其主要内容是... 随着各项改革的不断深入和发展,各级总工会所属工人文化宫为了更好地满足人民群众的文化生活需要,相继开展了一些有偿服务。为了使会计工作适应改革的需要,必须认真做好年度决算工作。年终清理是编制年度决算工作的基础。其主要内容是核对年度各项收、支实际情况;核对上级补助收入,保证上下级之间数字一致;清查财产物资,如固定资产和材料盘点结果有差异,应按规定调整帐务;结清往来款项,结清待结算资金;清查现金和存款,帐面余额应分别同库存现金和银行存款对帐单余额核对无误。年终结帐是编制年终决算工作重要环节。在清理和日常登记基础上,先按“应计基础” 展开更多
关键词 会计决算 年终清理 上级补助收入 应计基础 年终决算 库存现金 清查财产 银行存款 结算资金 对帐单
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《西方会计史》序——会计发展的五次浪潮
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作者 杨时展 《会计之友》 1993年第5期13-14,共2页
一种科学史的出现,是这门科学开始成熟的标志.会计也如此.人类在远古就开始会计活动.卢卡·帕乔利(Lrca Pacioli,1445—1517)在500年前就开始将会计作为学术,进行研究.直到本世纪初,尤其是1933年,A·C·利特尔顿(Analias Ch... 一种科学史的出现,是这门科学开始成熟的标志.会计也如此.人类在远古就开始会计活动.卢卡·帕乔利(Lrca Pacioli,1445—1517)在500年前就开始将会计作为学术,进行研究.直到本世纪初,尤其是1933年,A·C·利特尔顿(Analias Charles Littleton,1886—1974)教授的名著《20世纪以前的会计发展》《Ac-counting Evolution to1900,New York,1933》的发表,会计史研究才在世界范围内引起关注,并步入蓬勃发展时期.它向人们宣布:会计的发展,开始从自发的状态,演进到人们总结其发展的规律,主观能动地引导它按照这一规律成长的时代; 展开更多
关键词 会计史 利特尔顿 帕乔利 卢卡 世界会计 蓬勃发展时期 中国会计史稿 会计原理 郭道扬 应计基础
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传统会计和电脑化会计信息系统究竟有哪些区别?
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作者 汤湘希 《会计之友》 1987年第5期5-6,共2页
会计这门科学,自1949年意大利数学家卢卡·巴舒里(Lucas PacioLi)把它公诸于世以来,经过数百年的历史演变过程,会计和其他科学逐步渗透,丰富自己的内容,现已和经济学、数学、电脑学、运筹学、行为科学等密切结合,将会发展成为一门... 会计这门科学,自1949年意大利数学家卢卡·巴舒里(Lucas PacioLi)把它公诸于世以来,经过数百年的历史演变过程,会计和其他科学逐步渗透,丰富自己的内容,现已和经济学、数学、电脑学、运筹学、行为科学等密切结合,将会发展成为一门综合知识性的科学——电脑化会计信息系统。那么,正在形成的电脑化会计信息系统和传统会计有哪些不同呢?笔者试图在这方面作些思考,以求教同行。一、什么是传统会计对于什么是传统会计,各有不同看法。 展开更多
关键词 会计信息系统 历史演变过程 Lucas 卢卡 行为科学 历史成本原则 应计基础 管理职能 手工劳动 经济管理学
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论会计准则的局限性
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作者 丑泽桂 《金融会计》 1994年第4期15-17,共3页
不同地区、不同行业的经济活动是千姿百态的。会计准则、财务通则,包括我国历来的财务制度,虽然适用于各种社会经济活动,但不能反映各种具体经济活动的特殊性。这就是会计准则的局限性。在制订会计准则、运用“准则”指导会计活动、评... 不同地区、不同行业的经济活动是千姿百态的。会计准则、财务通则,包括我国历来的财务制度,虽然适用于各种社会经济活动,但不能反映各种具体经济活动的特殊性。这就是会计准则的局限性。在制订会计准则、运用“准则”指导会计活动、评价会计信息、甚至在国际交往和会计改革中。 展开更多
关键词 经济活动 财务制度 财务通则 收付实现制 应计基础 权责发生制 成本原则 成本计价 成本费用 应计
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话说会计分类
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作者 丁志田 《冶金财会》 1994年第11期20-21,35,共3页
话说会计分类丁志田会计分类是建立会计学科体系的基础。会计实践活动组织的条理化,会计理论发展的系统化,都有赖于会计分类的科学化。当然,会计分类学也是一个不断发展的领域。它与会计实践和理论的发展应当是同步或超前的。但目前... 话说会计分类丁志田会计分类是建立会计学科体系的基础。会计实践活动组织的条理化,会计理论发展的系统化,都有赖于会计分类的科学化。当然,会计分类学也是一个不断发展的领域。它与会计实践和理论的发展应当是同步或超前的。但目前会计分类学却是落后于实践和理论,需... 展开更多
关键词 丁志 中国会计学会 经济利益主体 外币折算 帐务处理 内部结算 新会计制度 应计基础 租入 经济性质
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审计札记
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作者 李信成 《通信企业管理》 1989年第5期37-38,共2页
会计是管理经济的一种工具。会计的作用,通过对经济活动过程进行系统的、连续的记录核算的职能体现出来,客观地反映经济过程,核算经济成果.提供经济信息,监督经济活动,参与经济决策。搞好会计基础工作,提高会计工作质量,是正确发挥会计... 会计是管理经济的一种工具。会计的作用,通过对经济活动过程进行系统的、连续的记录核算的职能体现出来,客观地反映经济过程,核算经济成果.提供经济信息,监督经济活动,参与经济决策。搞好会计基础工作,提高会计工作质量,是正确发挥会计作用,搞好企业生产经营的基本条件。 展开更多
关键词 监督经济活动 经济活动过程 应付款 权责发生制 管理费用 货币资金 财务收支情况 财务审计 应计基础 收付实现制
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3D finite elements analysis of vertically loaded composite piled raft 被引量:8
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作者 Reza Ziaie Moayed Ehsan Izadi Mehrad Mirsepahi 《Journal of Central South University》 SCIE EI CAS 2013年第6期1713-1723,共11页
In recent years,a new type of foundation named composite piled raft foundation (also called long short composite piled raft) has been developed.Where designing shallow foundations would mean unacceptable settlement,or... In recent years,a new type of foundation named composite piled raft foundation (also called long short composite piled raft) has been developed.Where designing shallow foundations would mean unacceptable settlement,or other environmental risks exist which could impair the structure in the future,composite piled raft foundations could be used.Finite element method was applied to study the behavior of this type of foundation subjected to vertical loading.In order to determine an optimal pile arrangement pattern which yields the minimum settlement,various pile arrangements under different vertical stress levels were investigated.Results show that with increasing the vertical stress on the raft,the effectiveness of the arrangements of short and long piles become more visible.In addition,a new factor named "composite piled raft efficiency" (CPRE) has been defined which determines the efficiency of long short piles arrangement in a composite piled raft foundation.This factor will increase when short piles take more axial stresses and long piles take less axial stresses.In addition,it is found that the changes in settlements for different long short piles arrangement are in a well agreement with changes in values of CPRE ratio.Thus,CPRE ratio can be used as a factor to determine the efficiency of piles arrangements in composite piled raft foundation from the view point of reducing raft settlements. 展开更多
关键词 composite piled raft SETTLEMENT composite piled raft efficiency long-short pile arrangement CUSHION
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Venting Design for Di-tert-butyl Peroxide Runaway Reaction Based on Accelerating Rate Calorimeter Test 被引量:6
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作者 魏彤彤 蒋慧灵 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2012年第4期710-714,共5页
In order to design the relief system size of di-tert-butyl peroxide(DTBP) storage tanks,the runaway re-action of DTBP was simulated by accelerating rate calorimeter(ARC).The results indicated that under adiabatic cond... In order to design the relief system size of di-tert-butyl peroxide(DTBP) storage tanks,the runaway re-action of DTBP was simulated by accelerating rate calorimeter(ARC).The results indicated that under adiabatic conditions the initial exothermic temperature was 102.6 ℃,the maximum self-heating rate was 3.095×107 ℃·min-1,the maximum self-heating temperature was 375.9 ℃,and the pressure produced by unit mass was 4.512 MPa·g-1.Judged by ARC test,the emergency relief system for DTBP was a hybrid system.Based on Design Institute for Emergency Relief System(DIERS) method,the releasing mass flow rate W was determined by Leung methods,and the mass velocity G was calculated by two modified Omega methods.The two relief sizes calculated by monograph Omega method and arithmetic Omega method are close,with only 0.63% relative error.The monograph Omega method is more convenient to apply. 展开更多
关键词 di-tert-butyl peroxide accelerating rate calorimeter runaway reaction venting size
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Application research on three-dimensional virtual mine in the framework of internet of things 被引量:1
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作者 WANG Chun-lei XIE Hai-dong +1 位作者 WANG Zhi-dong JIA Shao-yi 《Journal of Coal Science & Engineering(China)》 2011年第2期212-216,共5页
Based on the information system characteristics of mine, proposed network architecture design of the mine property. And in this framework based on the design of three-dimensional virtual mine described the application... Based on the information system characteristics of mine, proposed network architecture design of the mine property. And in this framework based on the design of three-dimensional virtual mine described the application of intelligent management platform. Three-dimensional virtual underground mine that shows the situation, the core application is through remote monitoring system of information exchange between devices (material object communication). Internet of things in the framework of mining three-dimensional virtual reconstruction of mine. On coal mine safety in the production process of human, machine and environment, control elements and their harmony and unity. 3D virtual mine management platform integrates personnel positioning, dust control, gas monitoring, roof pressure monitoring, fan-line monitoring and other subsystems. Platform through the underground mine sensing equipment to conduct various types of monitoring data integration, through the transport layer device to transmit the information to the application layer intelligence processing software platform, the system automatically handles the operational status of each subsystem and the need for safe production under the proper introduction of human factors deal with special event. 3D virtual mine management platform to mining, excavation, transport, ventilation and other safety information quickly and accurately transmitted to the ground operation control center. Underground for the first time on the linkage between systems in case of emergencies, to provide safety for management decision support. 展开更多
关键词 internet of things 3D virtual mine system integration monitoring system
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Design of Large-Scale Prestressing Bucket Foundation for Offshore Wind Turbines 被引量:25
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作者 练继建 丁红岩 +1 位作者 张浦阳 于瑞 《Transactions of Tianjin University》 EI CAS 2012年第2期79-84,共6页
The key in the force transmission between the tower and the foundation for offshore wind turbines is to transfer the large moment and horizontal loads. The finite element model of a large-scale prestressing bucket fou... The key in the force transmission between the tower and the foundation for offshore wind turbines is to transfer the large moment and horizontal loads. The finite element model of a large-scale prestressing bucket founda- tion for offshore wind turbines is set up and the structural characteristics of the arc transition structure of the founda- tion are analyzed for 40-60 channels(20-30 rows) arranged with prestressing steel strand under the same ultimate load and boundary conditions. The mechanical characteristics of the key parts of the foundation structures are illus- trated by the peak of the principal tensile stress, the peak of the principal compressive stress and the distribution areas where the principal tensile stress is larger than 2.00 MPa. It can be concluded that the maximum principal tensile stress of the arc transition decreases with the increasing number of channels, and the amplitude does not change signifi- cantly; the maximum principal compressive stress increases with the increasing number of channels and the amplitude changes significantly; however, for the distribution areas where the principal tensile stress is larger than 2.00 MPa, with different channel numbers, the phenomenon is not obvious. Furthermore, the principal tensile stress at the top of the foundation beams fluctuantly increases with the increasing number of channels and for the top cover of the bucket, the principal tensile stress decreases with the increasing number of channels. 展开更多
关键词 offshore wind power large-scale prestressing bucket foundation arc transition structural design
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Applications of Chemical Learning Evaluation Based on Bloom's Taxonomy of Educational Objectives
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作者 Chaojie Yang Duijun Zhang Yajing Lu Fujun Ma 《Journal of Chemistry and Chemical Engineering》 2012年第5期495-498,共4页
In this paper, Law of Conservation of Mass ("The Law"), one content standard of junior middle school chemistry, was decomposed based on The Revision of Bloom's Taxonomy of Educational Objectives ("The Revision... In this paper, Law of Conservation of Mass ("The Law"), one content standard of junior middle school chemistry, was decomposed based on The Revision of Bloom's Taxonomy of Educational Objectives ("The Revision") and placed in the classification table. In order to understand the teaching objectives more, the relationship between the related activities was studied. Teachers can design the teaching plans based on teaching objective, and determine different evaluations method according to different types of teaching objectives. It will raise students more cognitive activities and promote targeted objectives teaching. 展开更多
关键词 Bloom's Taxonomy of Educational Objectives chemical teaching teaching objectives.
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The Benefits of Using Google Cloud Computing for Developing Distributed Applications
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作者 Isak Shabani Amir Kovaci Agni Dika 《Journal of Mathematics and System Science》 2015年第4期156-164,共9页
IT as a dynamic filed changes very rapidly; efficient management of such systems for the most of the companies requires handling tremendous complex situations in terms of hardware and software setup. Hardware and soft... IT as a dynamic filed changes very rapidly; efficient management of such systems for the most of the companies requires handling tremendous complex situations in terms of hardware and software setup. Hardware and software itself changes quickly with the time and keeping them updated is a difficult problem for the most of the companies; the problem is more emphasized for the companies having large infrastructure of IT facilities such as data centers which are expensive to be maintained. Many applications run on the company premises which require well prepared staff for successfully maintaining them. With the inception of Cloud Computing many companies have transferred their applications and data into cloud computing based platforms in order to have reduced maintaining cost, easier maintenance in terms of hardware and software, reliable and securely accessible services. The benefits of building distributed applications using Google infrastructure are conferred in this paper. 展开更多
关键词 Datastore BIGTABLE Distributed application Cloud Computing
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Adaptive Rate Control Scheme for H.264/AVC
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作者 Myoung-jin KIM Min-cheol HONG 《Journal of Measurement Science and Instrumentation》 CAS 2010年第2期192-195,共4页
The purpose of this paper is to improve allocation of the number of bits without skipping the frame by accurately estimating the target bits in H. 264/AVC rate control. The scheme ImPoses an enhancement method of the ... The purpose of this paper is to improve allocation of the number of bits without skipping the frame by accurately estimating the target bits in H. 264/AVC rate control. The scheme ImPoses an enhancement method of the target frame rate based on H. 264/AVC bit allocation. The enhancement uses a frame complexion estimation to improve the existing Mean Absolute Difference (MAD) complexity measurement. Bit allocation to each frame is not just computed by target frame rote but also adjusted by a combined frame complexity measure. Using the statistical characteristic, the scheme obtains change of occurrence bit about QP to apply the bit amount by QP from the video characteristic and apply it in the estimated bit amount of the current frame. Simulation results show that the proposed rate eontrol scheme achieves time saving of mine than 99% over existing rate control algorithm. Nevertheless, Peak Signal-to-Noise Ration (PSNR) and bit rate were almost the same as the performances. 展开更多
关键词 computational complexity Mean Absolute Difference rote control Peak Signal-to-Noise Ration
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DNA Imitation Model: Theory and Application
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作者 Tuncer Mutlu 《Journal of Chemistry and Chemical Engineering》 2011年第2期110-115,共6页
In this article there is an aim to build a realistic electronic model of this amazing molecule, this perhaps will be the basis for constructing of molecular computers. DNA molecule making the complexes with histones a... In this article there is an aim to build a realistic electronic model of this amazing molecule, this perhaps will be the basis for constructing of molecular computers. DNA molecule making the complexes with histones and other proteines, their electrostatic interaction cause the electrical polarisation and charges formation on this macromolecule, via charges DNA behavoirs are differentiated In this study analysis of signal is setting out by EWB PC simulation program and oscilloscope devices. 展开更多
关键词 DNA COMPLEX electrical polarization SIMULATION
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Seismic response of a typical fixed platform foundation under earthquake loading
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作者 Zhu Feng Wang Jun 《Engineering Sciences》 EI 2013年第4期72-78,共7页
Offshore platforms in seismically active areas should be designed to service severe earthquake excitations with no global structural failure. This paper summarizes the dynamic analysis of a typical fixed platform unde... Offshore platforms in seismically active areas should be designed to service severe earthquake excitations with no global structural failure. This paper summarizes the dynamic analysis of a typical fixed platform under the earthquake loading in the seismically active area. The dynamic analysis includes interpretation of dynamic design parameters based on the available site-specific data,together with foundation design recommendations for earthquake loading conditions,which include free-field site response analyses,liquefaction analyses and soil-pile interaction analyses. 展开更多
关键词 fixed platform earthquake loading soil-pile interaction
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试论现代会计中的会计处理基础
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作者 胡建平 《交通财会》 1990年第1期21-25,共5页
关键词 应计基础 现金收付 支付现金 当期收入 企业经济活动 应付帐款 应收帐款 坏帐损失 变动成本 预提
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