浅议未实现汇兑损益的会计处理

将未实现汇兑损益全部计入当期损益，显然虚增（或虚减）了企业利润，影响了财务信息的真实性。未实现汇兑损益的会计处理应从稳健性原则出发，区别不同币种以及考虑汇率的实际变化趋势分别进行。增设“待转销汇兑损益”科目核算未实现的汇兑损益，是可供考虑的会计处理方式。

亏损与所得税

亏损与所得税文祖昭，王顺金，於红我国现行财务、会计制度规定，企业的亏损分为政策性亏损和经营性亏损。企业符合国家的有关政策规定，经财政部门核实后实行定额补贴或亏损包干。这种政策补贴属于企业经营所得，形成企业的本年损益，应抵减企业的年度亏损，但不构成企业...

幽门螺杆菌圆球体的研究进展

１９８２年Ｗａｒｅｎ和Ｍａｓｈａｌ成功地从胃炎患者的胃中分离出幽门螺杆菌（Ｈｅｌｉｃｏｂａｃｔｅｒｐｙｌｏｒｉ，Ｈｐ）。近年的研究表明，Ｈｐ是慢性胃炎尤其是慢性活动性胃炎的主要病因，是消化性溃疡的重要致病因子，１９９４年世界卫生组织已将Ｈｐ列为胃癌...

待转销汇兑损益的会计处理及其对财务揭示的意义

待转销汇兑损益及其会计处理.是我国财务会计领域的一个新课题,也是对企业财务揭示颇有意义的课题。然而,在待转销汇兑损益的确认和处理上,迄今为止仍然存在许多问题,诸如没有按规定确认或未能正确确认,致使企业财务信息揭示不当,造成企业间财务信息的可比性受到损害,

Design of Tapered Rib Spot-Size Converter with Double-Cladding Structure

A novel structure of spot size converter is designed to allow low loss and large alignment tolerance between single mode rib waveguide devices and fiber arrays theoretically.The spot size converter consists of a tapered rib core region and a double cladding region.Through optimizing parameters,an expanded mode field can be tightly confined in the inner cladding and thus radiation loss be reduced largely at the tapered region.The influence of refractive index and thickness of the inner cladding on coupling loss is analyzed in particular.A novel,easy method of fabricating tapered rib spot size converter based on silicon on insulator material is proposed.

对改进财务状况变动表的建议

对改进财务状况变动表的建议刘汝燮新财会制度出台后，则政部陆续作了补充和修订。为此，财政部会计司于１９９４年编辑出版了《会计制度补充规定及问题解答》（第一辑）。现以该书为依据，对工业企业财务状况变动表提点改进的意见。本文将资产负债表和财务状况变动表分别...

Relation of normal load with test temperature at mild−severe wear transition state for Mg−Gd−Y−Zr alloy

The wear behavior and mild−severe(M−S)wear transition of Mg−10Gd−1.5Y−0.4Zr alloy were investigated within a temperature range of 20−200℃.The morphologies and compositions of worn surfaces were examined to identify the wear mechanisms using scanning electron microscope and energy dispersive X-ray spectrometer.The microstructure and hardness in the subsurfaces were analyzed to reveal the M−S wear transition mechanism.Under a constant loads of 20,35 and 40 N,each wear rate−test temperature curve presented a turning point which corresponded to the M−S wear transition.In mild wear,the surface material was plastically deformed and hence was strainhardened,whereas in severe wear,the surface material was dynamically recrystallized and consequently was softened.It has been found that the critical temperature for M−S wear transition decreases with increasing the normal load,and the normal load exhibits an almost linear relationship with critical temperature for M−S wear transition.This work reveals that the M−S wear transition of the studied alloy conforms to the surface DRX temperature criterion.

Friction and wear of 7075 aluminum alloy induced by torsional fretting

The torsional fretting wear tests of 7075 aluminum alloy flat against 52100 steel ball in dry condition were carried out on a new high-precision torsional fretting-wear tester.The kinetics behaviors and damage mechanism of 7075 aluminum alloy under different angular displacement amplitudes were investigated in detail.The results show that the torsional fretting running behaviors of 7075 aluminum alloy can be defined by three fretting regimes(i.e.partial slip regime(PSR),mixed fretting regime(MFR) and slip regime(SR)) with the increase of angular displacement amplitudes.In PSR,the damage occurs at the lateral portion of the contact zone with a slight annular shape.However,in MFR and SR,more severe damages are observed and the debris layer covers the wear scars.Friction torque and dissipation energy which are strongly dependent upon the imposed angular displacement amplitudes and presented in three stages were discussed in detail.The mechanisms of torsional fretting wear of aluminum alloy are mainly oxidative wear,abrasive wear and delamination in the three fretting regimes.In addition,the oxidative debris plays an important role during the torsional fretting wear processes.

New insights into p53 activation

The tumor suppressor p53 is a multifunctional, highly regulated, and promoter-specific transcriptional factor that is uniquely sensitive to DNA damage and cellular stress signaling. The mechanisms by which p53 directs a damaged cell down either a cell growth arrest or an apoptotic pathway remain poorly understood. Evidence suggests that the in vivo functions of p53 seem to balance the cell-fate choice with the type and severity of damage that occurs. The concept of antirepression, or inhibition of factors that normally keep p53 at bay, may help explain the physiological mechanisms for p53 activation. These factors also provide novel chemotherapeutic targets for the reactivation of p53 in tumors harboring a wild-type copy of the gene.

Drug-induced liver injury in hospitalized patients with notably elevated alanine aminotransferase

AIM： To identify the proportion, causes and the nature of drug-induced liver injury （DILI） in patients with no- tably elevated alanine aminotransferase （ALT）. METHODS： All the inpatients with ALT levels above 10 times upper limit of normal range （ULN） were ret- rospectively identified from a computerized clinical laboratory database at our hospital covering a 12-mo period. Relevant clinical information was obtained from medical records. Alternative causes of ALT eleva- tions were examined for each patient, including bili- ary abnormality, viral hepatitis, hemodynamic injury, malignancy, DILI or undetermined and other causes. All suspected DILI cases were causality assessed usingthe Council for International Organizations of Medical Sciences scale, and only the cases classified as highly probable, probable, or possible were diagnosed as DILI. Comments related to the diagnosis of DILI in the medical record and in the discharge letter for each case were also examined to evaluate DILI detection by the treating doctors. RESULTS： A total of 129 cases with ALT 〉 i0 ULN were identified. Hemodynamic injury （n = 46, 35.7%）, DILl （n = 25, 19.4%） and malignancy （n = 21, 16.3%） were the top three causes of liver injury. Peak ALT val- ues were lower in DILI patients than in patients with hemodynamic injury （14.5 5.6 ULN vs 32.5 ：I： 30.7 ULN, P = 0.001）. Among DILI patients, one （4%） case was classified as definite, 19 （76%） cases were clas- sified as probable and 5 （20%） as possible according to the ClOMS scale. A hepatocellular pattern was ob- served in 23 （92%） cases and mixed in 2 （8%）. The extent of severity of liver injury was mild in 21 （84%） patients and moderate in 4 （16%）. Before discharge, 10 （40%） patients were recovered and the other 15 （60%） were improved. The improved patients tended to have a higher peak ALT （808 ＋ 348 U/L vs 623 ＋ 118 U/L, P = 0.016） and shorter treatment duration before discharge （8 ＋ 6 d vs 28 ~ 12 d, P = 0.008） compared with the recovered patients. Twenty-two drugs and 6 herbs were found associated with DILl. Antibacterials were the most common agents causing DILI in 8 （32%） cases, followed by glucocorticoids in 6 （24%） cases. Twenty-four （96%） cases received treatment of DILl with at least one adjunctive drug. Agents for treatment of DILI included anti-inflammatory drugs （e.g., glycyr- rhizinate）, antioxidants （e.g., glutathione, ademetionine 1,4-butanedisulfonate and tiopronin）, polyene phospha- tidyl choline and herbal extracts （e.g., protoporphyrin disodium and silymarin）. Diagnosis of DILl was not mentioned in the discharge letter in 60% of the cases. Relative to prevalent cases and cases from wards of internal medicine, incident cases and cases from surgi- cal wards had a higher risk of missed diagnosis in dis- charge letter [odds ratio （OR） 32.7, 95%CI （2.8-374.1）,CONCLUSION： DILI is mostly caused by use of anti- bacterials and glucocorticoids, and constitutes about one fifth of hospitalized patients with ALT 〉 10 ULN. DILI is underdiagnosed frequently.

Damage Identification in Simply Supported Bridge Based on Rotational-Angle Influence Lines Method

To locate and quantify local damage in a simply supported bridge, in this study, we derived a rotational-angle influence line equation of a simply supported beam model with local damage. Using the diagram multiplication method, we introduce an analytical formula for a novel damage-identification indicator, namely the diff erence of rotational-angle influence linescurvature(DRAIL-C). If the initial stiff ness of the simply supported beam is known, the analytical formula can be effectively used to determine the extent of damage under certain circumstances. We determined the effectiveness and anti-noise performance of this new damage-identification method using numerical examples of a simply supported beam, a simply supported hollow-slab bridge, and a simply supported truss bridge. The results show that the DRAIL-C is directly proportional to the moving concentrated load and inversely proportional to the distance between the bridge support and the concentrated load and the distance between the damaged truss girder and the angle measuring points. The DRAIL-C indicator is more sensitive to the damage in a steel-truss-bridge bottom chord than it is to the other elements.

财政部 财会字[1995]8号文件——关于对外经济合作企业若干会计处理问题的规定

一、在“八五”期间实行所得税“财政返还”办法的企业,应在“未分配利润”科目中增设“财政返还的所得税”明细科目,企业按规定实际收到财政返还的所得税,借记“银行存款”科目,贷记“未分配利润——财政返还的所得税”科目。年度终了,企业应将“未分配利润”科目所属“财政返还的所得税”

关于外汇管理体制改革后企业外币业务会计处理的规定

《国务院关于进一步改革外汇管理体制的通知》(以下简称《通知》)于1994年1月1日起施行,现对有关外币(即记帐本位币以外的货币)业务的会计处理办法规定如下:

外汇管理体制改革后有关外币业务会计处理的问题解答(二)

五、汇率并轨后外币帐户余额怎样进行调整? 人民币汇率并轨以后,记帐所用汇率变动幅度较大,企业将原按国家外汇牌价折合的外币改按市场汇价折合后,有些企业将会产生巨额汇兑损益。如将这些汇兑损益计入调整当期的损益,国家和企业恐怕均难以承受。因此应对这项因汇率大幅度变动而产生的汇兑损益单独处理。

关于外汇管理体制改革后有关会计处理的补充规定

外汇管理体制改革以后,我部以(94)财会字第05号文件印发了会计处理规定,现将企业按规定已记入“待转销汇兑损益”科目中的汇兑净损失或净收益的处理方法补充规定如下: 一。

Use of rotational atherectomy for reducing significant dissection in treating de novo femoropopliteal steno-occlusive disease after balloon angioplasty

Background Development of arterial dissection is thought to be an important key factor for bailout stenting in femoropopliteal disease. We aimed to evaluate the difference in dissection rate and outcomes between the treatment group with rotational atherectomy and with？out it. Methods From January 2011 to October 2016, we compared the angiography after balloon angioplasty （BA） of de-novo, femoropop？liteal, steno-occlusive lesions whether they were treated by rotational atherectomy prior to the BA or not. Fifty-nine lesions （8 occlusions; 3 involving popliteal segment; lesion length： 86.3 ± 66.8 mm） in 44 patients （29 males; mean age 66.9 ± 9.7 years） were enrolled for this review. Results Forty-two lesions were treated using rotational atherectomy, prior to BA while 17 were recanalized firstly by BA. Clinical and lesion characteristics were not different between the groups. However, the rate of significant arterial dissection （type C to F） was lower in the atherectomy group （88.2% vs. 42.9%; P = 0.001）. In multivariate analysis, use of the atherectomy device was the only risk factor for prevention of development of significant dissection （P = 0.013; OR = 0.12; 95% CI： 0.025？0.642）. Patients were treated either by the angioplasty alone, drug coated balloon or stent insertion. There was lower trend in target vessel revascularization and primary patency toward the atherectomy group （low rank P = 0.108 and 0.166）, however secondary patency was significantly better （low rank P = 0.001）. Conclusions Rotational atherec？tomy before BA reduced the rate of significant dissection and therefore, might be a valuable option for minimizing need of bailout stenting.

Optimal rotor wear design in hypotrochoidal gear pump using genetic algorithm

The wear rate between the rotors of a hypotrochoidal gear pump is characterized.Using the knowledge of shape design on the rotors,the contact stresses without hydrodynamic effect between the rotor teeth were evaluated through the calculation of the Hertzian contact stress.Based on the above results and the sliding velocity between the rotors,a genetic algorithm (GA) was used as an optimization technique forminimizing the wear rate proportional factor (WRPF).The result shows that the wear rate or the WRPF can be reduced considerably,e.g.approximately 12.8%,throughout the optimization using GA.