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试析优先股的权属分类及其会计处理 被引量:5
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作者 严学娜 《财会月刊》 北大核心 2015年第3期124-126,共3页
优先股条款的多样性导致了其会计处理的复杂性。与优先股试点相关政策配套,财政部2014年印发了《金融负债与权益工具的区分及相关会计处理规定》,本文以此为基础,深入分析各类优先股条款的经济实质,对实务中如何正确应用会计准则进行优... 优先股条款的多样性导致了其会计处理的复杂性。与优先股试点相关政策配套,财政部2014年印发了《金融负债与权益工具的区分及相关会计处理规定》,本文以此为基础,深入分析各类优先股条款的经济实质,对实务中如何正确应用会计准则进行优先股的权属分类和会计处理提出了六个原则。 展开更多
关键词 优先股 权属分类 会计处理 债务工具 权益工具
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Fuzzy Ontology Construction Based on Incomplete Knowledge
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作者 Liu Jie Li Dongle +1 位作者 Zhang Yuan Luo Liming 《China Communications》 SCIE CSCD 2012年第11期78-86,共9页
There exists widely incomplete knowledge all over the world, but incomplete knowledge still cannot be dealt with in the process of ontology construction. Hence, a method for fuzzy ontology construction based on incomp... There exists widely incomplete knowledge all over the world, but incomplete knowledge still cannot be dealt with in the process of ontology construction. Hence, a method for fuzzy ontology construction based on incomplete knowledge is proposed. First, the calculation principle of the attribute weight of the ontology concept is presented, and the calculation function of the attribute weight is derived through experiments. Then, the membership degree of the incomplete individual to the concept is computed. Finally, the incomplete individual is classified according to the principle of the variable precision rough set model. The experimental results show that the average precision of the classification of the incomplete individuals is 81.7% when the common attributes are omitted and that it is difficult to classify the incomplete individuals correctly when the private attributes are omitted. This method is significant for handling incomplete knowledge in the process of ontology construction. 展开更多
关键词 ontology construction fuzzy ontology uncertain knowledge incomplete knowledge
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