“用友财务通”中运用“表结法”的解决方案

"账结法"和"表结法"是企业结算利润的两种方法.所谓"账结法",是指每月月末,都需将损益类账户的余额转入"本年利润"账户,通过"本年利润"账户来计算各月利润,因此平时月末结转利润后,各损益账户均无余额,"本年利润"账户余额表示自年初起至本月末止的累计利润,年终将企业全部利润(或亏损)结转到"利润分配一未分配利润"账户,结转后"本年利润"账户无余额.

介绍一种“表结法”核算利润

介绍一种“表结法”核算利润詹怿新的会计制度规定，企业实现的利润（或亏损）总额，一律通过“本年利润”科目进行核算。期末将各损益类科目的余额转入“本年利润”科目，其中将收入科目的余额转入“本年利润”科目的贷方，将支出科目的余额转入“本年利润”科目的借方，...

Effect of cetyltrimethylammonium bromide on morphology and porous structure of mesoporous hydroxyapatite

The mesoporous hydroxyapatite （HA） was synthesized by hydrothermal method utilizing cationic surfactant cetyltrimethylammonium bromide （CTAB） as template. The crystalline phase, morphology and porous structure were characterized respectively by different detecting techniques. The results reveal that the particles are highly crystalline hydroxyapatite phase. The surfactant has little influence on the morphology of the crystals, but affects the porous structure obviously. The sample without CTAB has a low surface area not exceeding 33 m^2/g, and no distinct pores can be observed by TEM. While the samples obtained with the surfactant get better parameters. Numerous open-ended pores centered at 2-7 nm spread unequally on the surface of the hydroxyapatite nanorods. The N2 adsorption-desorption experiments show type IV isotherms with distinct hysteresis loops, illustrating the presence of mesoporous structure. When the mole ratio of CTAB to HA is 1：2, the sample has the largest surface area of 97.1 m^2/g and pore volume of 0.466 cm^3/g.

Scaling and Removal of Calcium. Carbonate on Electroless Plating Surface

The scaling process of calcium carbonate on a low-energy heat transfer surface－electroless plating surface was investigated in a simulated cooling water system. Owing to the very low surface energy, the electroless plating surface exhibited less scaling susceptibility. A longer induction period and a lower scaling rate were obtained on the low-energy surface compared to copper surface under identical conditions. The calcite particles obtained on the electroless plating surface during the induction period were larger in size than those on copper surface because fewer crystals formed and grew at the same time on the low-energy surface. With increasing surface temperature, the induction period reduced and the scaling rate increased for the low-energy surface. When initial surface temperature was fixed, an increase in fluid velocity would reduce the induction period and increase the scaling rate due to the diffusion effect. However, when the heat flux was fixed, an increase in fluid velocity would decrease the surfacetemperature, and lead to a longer induction period and a lower scaling rate. The removal experiments of calcium carbonate scale indicated that during post induction period, the detachment was not obvious, while during the induction period, apparent removal of crystal particles was obtained on the electroless plating surface owing to the weak adhesion force. The more frequently the transient high hydrodynamic force acted, the more the detached crystal particles were.

Design and Synthesis of Novel Fluorine-containing Acrylates

A series of novel fluorine-containing acrylates 6a-6g were synthesized via the condensation of ethyl cyanoacetate and trifluoroacetic anhydride, followed by chloridization and the coupling reaction with amines. These new compounds exhibited some biological activity as preliminary bioassay indicated. A plausible reaction mechanism was outlined and discussed.

Optimization of Synthesis of Spherical Lignosulphonate Resin and Its Structure Characterization

Calcium lignosulphonate was used to synthesize a spherical lignosulphonate resin in a cheap and non-toxic disperse medium by reversed phase suspension polymerization. The process conditions were optimized by orthogonal experiments. Under .the optxmal conditxons （T=95 ℃, CHCl= 3 mol·L^-1, mHCHO： mCLS=7%, WCLS=50%）, globulation took about 20 min and the product was featured with excellent spherical shape, narrow particle size range, 61.20% of water retention capacity, 0.83 mmol·ml^- 1 of total volume exchange capacity and 3.46 mmol·g^- 1 of total exchange capacity. The results of Scanning Electron Micrograph and Scanning Probe Micrograph indicate that spherical lignosulphonate resin has a rugged surface with porous microstructure in the gel skeleton. The average pore size of dry samples was determined to be 10.46 nm. by the BET method.

Synthesis and structural characterization of macroporous bioactive glass

Porous sol-gel glass of CaO-SiO2-P2O5 system with macropores larger than 100 μm was prepared by adding stearic acid as pore former when the sintering was carried out at 700 ℃ for 3h.The sol-gel porous glass shows an amorphous structure. The diameter of the pore created by pore former varies from 100 to 300 μm, and macroporous glass has a narrow and small pore size distribution in mesoporous scale. The porosity and pore size of macroporous bioactive glass can be controlled.

Coset Structure of Spin Group

This article considers One example is also given to take a the coset structure closer look at what of spin group via analyzing the expression of its representation. the coset and the subgroup are.

Preparation, characterization and catalytic performance of single-atom catalysts

Supported and colloidal single‐atom catalysts(SACs),which possess excellent catalytic properties,are particularly important in both fundamental studies and practical applications.The progress made in the preparation methods,characterization,catalytic performances and mechanisms of SACs anchored to metal oxides,two‐dimensional materials and the surface of metal nanoclusters(NCs)are reviewed.The different techniques for SAC fabrication,including conventional solution methods based on co‐precipitation,incipient wetness co‐impregnation,and the chemical vapor deposition method,as well as the newer atom layer deposition(ALD)and galvanic replacement methods,are summarized.The main results from experimental and theoretical studies of various catalytic reactions over SACs,including oxidation reactions,hydrogenation,water gas shift,photocatalytic H2evolution and electrochemical reactions,are also discussed.Moreover,the electronic properties of the single atoms and their interactions with the supports are described to assist in understanding the origin of the high catalytic activity and selectivity of SACs.Finally,possible future research directions of SACs and their applications are proposed.

Frequent mutations of the CA simple sequence repeat in intron 1 of EGFR in mismatch repair-deficient colorectal cancers

AIM:To investigate the polymorphic simple sequencerepeat in intron 1 of the epidermal growth factor receptorgene(EGFR)(CA-SSRⅠ),which is known to affect theefficiency of gene transcription as a putative target of themismatch repair(MMR)machinery in colorectal tumors.METHODS:The CA-SSRⅠgenotype was analyzed ina total of 86 primary colorectal tumors,selected upontheir microsatellite instability(MSI)status[42 with highfrequency MSI(MSI-H)and 44 microsatellite stable(MSS)]and their respective normal tissue.The effect of the CA-SSRⅠgenotype on the expression of the EGFR gene wasevaluated in 18 specimens using quantitative real-timereverse transcription PCR and immunohistochemistry.RESULTS:Mutations in CA-SSRⅠwere detected in 86%(36 of 42)of MSI-H colorectal tumors and 0%(0 of 44)ofMSS tumors,indicating the EGFR gene as a novel putativespecific target of the defective MMR system(P<0.001).Impaired expression of EGFR was detected in most ofthe colorectal tumors analyzed[6/12(50%)at the mRNAlevel and 15/18(83%)at the peptide level].However,noassociation was apparent between EGFR expression andCA-SSRⅠstatus in tumors or normal tissues.CONCLUSION:Our results suggest that CA-SSRⅠsequence does not contribute to the regulation of EGFRtranscription in colon,and should thus not be consideredas a promising predictive marker for response to EGFRinhibitors in patients with colorectal cancer.

The matrix representation for the mathematic structure of Shannon’s information measures

Shannon’s information measure is a crucial concept in Information Theory. And the research, for the mathematics structure of Shannon’s information measure, is to recognize the essence of information measure. The linear relation between Shannon’s information measures and some signed measure space by using the formal symbols substitution rule is discussed. Furthermore, the coefficient matrix recurrent formula of the linear relation is obtained. Then the coefficient matrix is proved to be invertible via mathematical induction. This shows that the linear relation is one-to-one, and according to this, it can be concluded that a compact space can be generated from Shannon’s information measures.

Sound Radiation Analysis of Damping Structure Based on Response Surface Method

The methods of modifying dimension and shape of structure, or covering damping material are effective to reduce structure-borne noise, while these methods are based on the knowledge of qualitative and quantitative relationship between sound radiation and design parameters. In order to decrease the complexity of the problem, response surface method(RSM) was utilized to analyze and optimize the vibro-acoustic properties of the damping structure. A simple case was illustrated to demonstrate the capabilities of the developed procedure. A structure-born noise problem was approximated by a series of polynomials using RSM. Three main performances were considered, i.e. sound radiation power, first order modal frequency and total mass. Consequently, the response surface model not only gives the direction of design modification, it also leads to an optimal design of complex systems.

Value of colonoscopy for prediction of prognosis in patients with ulcerative colitis

Ulcerative colitis (UC) is a chronic inflammatory bowel disorder characterized by exacerbations and remissions. Some UC patients remain refractory to conventional medical treatment while, in others, the effectiveness of drugs is limited by side-effects. Recently, cyclosporine and leukocyte removal therapy have been used for refractory UC patients. To predict the efficacy of these therapies is important for appropriate selection of treatment options and for preparation for colectomy. Endoscopy is the cornerstone for diagnosis and evaluation of UC. Endoscopic parameters in patients with severe or refractory UC may predict a clinical response to therapies, such as cyclosporine or leukocyte removal therapy. As for the patients with quiescent UC, relapse of UC is difficult to predict by routine colonoscopy. Even when routine colonoscopy suggests remission and a normal mucosal appearance, microscopic abnormalities may persist and relapse may occur later. To more accurately identify disease activity and to predict exacerbations in UC patients with clinically inactive disease is important for deciding whether medical treatment should be maintained. Magnifying colonoscopy is useful for the evaluation of disease activity and for predicting relapse in patients with UC.

r-Matrix Structure for a Restricted Flow with Bargmann Constraint

This paper deals with the integrability of a finite-dimensional Hamiltonian system linked with the generalized coupled KdV hierarchy. For this purpose the associated Lax representation is presented after an elementary calculation. It is shown that the Lax representation enjoys a dynamical r-matrix formula instead of a classical one in the Poisson bracket on R2N. Consequently the resulting system is proved to be completely integrable in view of its r-matrix structure.

Preparation of Bone-Like Apatite Coating on Surface of Ti-25Nb-2Zr Alloy by Biomimetic Growth Method

A bone-like apatite layer consisting of nano-crystals of apatite phase was prepared on the surface of Ti- 25Nb-2Zr alloy by chemical biomimetic growth method. TiNbZr alloy specimens were first oxidized at 500 ℃ for 2 h in the air. Then, they were immersed in 40 ℃ saturated NazHPO4 solution for 15 h and 25 ℃ saturated Ca （OH）2 solution for 8 h in turn for pre-calcification. The pre-calcified specimens were immersed in modified simulated body fluid up to 15 d for biomimetic growth. After common oxidization, amorphous titania and anatase were detected on the specimen surface. Except for the substantial amount of calcium and phosphorus, no new phase appeared on the pre-calcified specimens. After the coating process, it was found that the （002） orientation was the preferred orientation during the growing period of hydroxyapatite. The inorganic composition and structure of the coating are very similar to those of human thigh bone, which will be advantageous for its application as biomedical material.

Poorly differentiated carcinoma of the rectum with aberrant immunophenotype: A case report

We report a case of a poorly differentiated epithelial tumour of the rectum with a highly pleomorphic morphology and an aberrant immunophenotype, including the expression of epithelial markers, the focal parameter of neuroendocrine differentiation, and the unexpected detection of CD-117 overexpression. A 69-year-old man was admitted to our clinic complaining of rectal bleeding and weight loss. Colonoscopy showed an ulcerative bleeding mass located about 8 cm from the anal verge. Abdominal and pelvis CT scans demonstrated a large low-density lesion with extracanalicular growth from the middle rectum, with local lymph-node spread, and without tumour infiltration of other pelvic organs, or evidence of distant intra-abdominal spread. The patient underwent a low anterior resection for rectal cancer together with wide resection of lymph nodes. In immunohistochemical analysis, pankeratin and Epithelial Membrane Antigen (EMA) immunolabeling proved the epithelial nature of the tumor cells. Chromogranin A and Leukocyte Common Antigen (LCA) were negative, whereas CD-56 expression was scanty and Neuron Specific Enolase (NSA) was heavily and diffusely expressed. Ki67 immunoexpression was particularly increased. Interestingly, the intense c-kit immunoreactivity (100%) was a common feature. The above phenotypic and immunohistochemical profile was consistent with an anaplastic carcinoma of the large intestine, with focal neuroendocrine differentiation and diffuse immunoreactivity to c-kit protein. Given the resistance of this tumor to conventional chemotherapy and radiation, the incidence of the c-kit alteration may represent a novel approach to a gene-directed treatment using a c-kit inhibitor (STI571) similar to that which has been proposed in GISTs.

The Transformation of Thought Patterns in English-Chinese Translation

Translation involves not only formal transformation of two languages concerned, but also conversion of thought patterns. The oriental thought pattern is considered ＂concrete＂, ＂man-centered＂, and ＂ordinal＂; while the western one is believed to be ＂abstract＂, ＂object-centered＂, and ＂conversed＂. These are the decisive factors for the existence of the differences in language expressing. It is of great importance to study these differences and make some adjustments in terms of syntactic structure, semantic focus, and time order so as to achieve a natural rending.

An Approach to Representing Heterogeneous Non-Uniform Rational B-Spline Objects

The representation method of heterogeneous material information is one of the key technologies of heterogeneous object modeling, but almost all the existing methods cannot represent non-uniform rational B-spline （NURBS） entity. According to the characteristics of NURBS, a novel data structure, named NURBS material data structure, is proposed, in which the geometrical coordinates, weights and material coordinates of NURBS heterogene- ous objects can be represented simultaneously. Based on this data structure, both direct representation method and inverse construction method of heterogeneous NURBS objects are introduced. In the direct representation method, three forms of NURBS heterogeneous objects are introduced by giving the geometry and material information of con- trol points, among which the homogeneous coordinates form is employed for its brevity and easy programming. In the inverse construction method, continuous heterogeneous curves and surfaces can he obtained by interpolating discrete points and curves with specified material information. Some examples are given to show the effectiveness of the pro- posed methods.

Solvothermal Route to Prepare the Metastable Phase 3c-Fe_7S_8 with Hexagonal Platelet Morphology

The metastable phase 3c-Fe7S8 with the hexagonal platelet morphology has been prepared by using solvothermal route. The product was characterized by means of X-ray powder diffraction (XRD) and transmission electron microscopy (TEM) and X-ray photoelectron spectra (XPS). The experiment results show that the as-prepared Fe7S8 is a metastable phase with the hexagonal platelet morphology.