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Search Results: 1 - 10 of 326646 matches for " 张永国 "
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基于金融性的资产负债表项目分类方法探讨

财会月刊 , 2009,
Abstract: 本文在对资产负债表项目各种分类方法进行对比的基础上,探讨了金融性分类方法,认为按照金融性对资产负债表项目进行分类,具有其他分类方法不可比拟的优势,是未来资产负债表发展的趋势。  【关键词】资产负债表金融性分类决策有用观一、资产负债表项目的主要分类方法  1.资产负债表项目按流动性分类。按流动性对资产负债表项目进行分类是目前世界上绝大多数国家采用的方法。流动性是投资安全性的重要标志,有关资产流动性的信息对投资者进行投资决策和债权人进行信贷决策具有重要的参考价值。资产按其流动性程度的高低可分为流动资产和非流动资产。负债是按偿还期限的长短和偿债风险的大小来区分的,具体分为流动负债和非流动负债。所有者权益则分为投入资本和留存收益,在资产负债表中一般按投资者对权益要求权的顺序来排列。
谈如何在我国利润表中列报全面收益

财会月刊 , 2009,
Abstract:   本文以全面收益理论为基础,借鉴国外重要会计准则制定机构全面收益的披露方式,并结合我国现阶段的实际情况,探讨了我国在利润表中列报全面收益的问题。  【关键词】全面收益利润表未实现损益  随着经济的飞速发展,出现了很多新的需要确认未实现损益的会计项目,如衍生金融工具未实现损益的确认。传统会计收益保守的实现原则和历史成本信息已经严重影响了会计信息的相关性,传统的损益处理方法使收益表无法如实反映企业本期的全部未实现损益,为此,西方国家的会计准则制定机构纷纷颁布实施了财务业绩报告准则,要求报告全面收益。
SIX MIRACLES WITHIN FIVE YEARS:AN INTRODUCTION OF LI GUO''AN,A HYDROLOGIST AND REGIMENTAL COMMANDER OF THE HYDROLOGIC ENGINEERING REGIMENT,BEIJING MILITARY AREA
五年六次创奇迹──记北京军区给水工程团团长、水利专家李国安

忠顺,
第四纪研究 , 1996,
Abstract: Li Guo'an is a regimental commander of the Hydrologic Engineering Regiment,Beijing Military Area, the People's Liberation Army of China. He became a soldier when he was fifteen years old, once being a medicine doctor, vice director of medical team and director of logistics division. After he was a regiment commander, he worked very hard in hydrogeology, geophysical survey and drill-hole exploration. To experience innumerable hardships and overcome a number of difficulties, he drills wells for the local soldiers and people in the wide Gobi grassland of Inner Mongolia and the northern frontier region, and has created six miracles of human being challenging to nature. The unsophisticated and hard-working peoples in the Inner Mongolia praise him as "water god", who is, actually, a hydrologist by study on his own. His miracles have been a model to be learnt by all the party, all the army and all the people, especially, by the scientists and technicians. Jiang Zemin, the chairman of Central Military Committee, signed his name to an order and conferred him the glory title of model regimental commander on Jan. 7, 1996.Li Guo'an and his companions, to act strongly with sense of responsibility and mission, practise audaciously and explore bravely, and have opened many fresh water wells in dry and water-lacking area.By drilling, he got fresh water which is in line with the national standard in sub urban district of Hohhot, Inner Mongolia where is a region of high arsenic and fluorine in 1993. He was successful to open well in latest 1992 in cold area to the north of forty degrees north latitude drilling in winter. In the same year, he brought about a well by continuous demolitions within a holl in the boulder beds of the Daqing Mt. region. He discovered water in 1993 in Shijiazhuang area where was once an area of no or little water. He found fresh water in 1994 in the frontier regions of Inner Mongolia where is a highly mineralized area. He was successful to look for water-bearing small structures in regional waterless background of Erenhot area in 1994.He has been regarded it as his seeking of life for more than 5 years since having been a regimental commander that "I would rather drink salty water myself and is happy to send fresh water to people". In 1993, he was terribly ill and operated. Not to be fully recovered, he was discharged from hospital firmly, returned back to the troop, and did hydrogeological survey with wound and suffering of the operation. He has decided to fight all his life for the cause of water-supporting to soldiers and people in the frontier area, to shuttle along the frontier line of Inner Mongolia and to make new contributions for consolidating the frontier.
2006年上市公司自发性会计政策变更特征分析
颜敏,
财会月刊 , 2008,
Abstract: 本文分析了2006年上市公司自发性会计政策变更的特征,认为上市公司随着强制性会计政策变更的进行适时调整了自发性会计政策变更策略,但未做出变更的证券市场监管政策依然发挥同样效力。  【关键词】企业会计准则自发性会计政策变更强制性会计政策变更一、企业会计准则的变化  2006年颁布的企业会计准则首次设定“金融工具确认和计量、金融资产转移、套期保值、金融工具列报”4项金融工具的准则,并且有些内容超前设计,如将公允价值变动损益计入当期损益,对金融企业以及其他企业的相关业务的影响广泛而深刻,上市或拟上市的金融机构则首当其冲。2006年企业会计准则的突出变化(以是否影响当期损益为标准进行归纳)体现在以下几方面:  1.投资重分类,将投资按照管理者的持有意图分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资和可供出售金融资产。资产负债表日,以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和直接指定为以公允价值计量且其变动计入当期损益的金融资产)可确认公允价值变动损益为当期损益。可供出售金融资产的公允价值变动损益则计入所有者权益。以公允价值计量且其变动计入当期损益的金融资产与可供出售金融资产的划分视管理者持有的意图,唯一的限制是不能重分类。
科技进步是兴旺之本――记武汉国营生物发酵设备厂
,
科技进步与对策 , 1990,
Abstract:
五年六次创奇迹──记北京军区给水工程团团长、水利专家李国安
忠顺,
第四纪研究 , 1996,
Abstract: :五年六次创奇迹──记北京军区给水工程团团长、水利专家李国安张忠顺,傅永国(北京军区宣传部,北京100041)人民解放军北京军区给水工程团团长李国安,长年累月和战友们在浩瀚的内蒙古戈壁草原,在绵延数千里的祖国北疆边防线,历经千辛万苦,克服重重困难。
手辅助与腹腔镜辅助胃癌D2根治术的临床比较研究
A Clinical Comparative Study of Hand Assistant and Laparoscopy Assistant D2 Radical Gastrectomy for Gastric Cancer
 [PDF]

, 周均, ,,, 龚加庆, , 王培红, 刘立业
Asian Case Reports in Surgery (ACRS) , 2014, DOI: 10.12677/ACRS.2014.34005
Abstract:
目的:通过比较手辅助与腹腔镜辅助胃癌D2根治术的临床近期疗效,拓展腹腔镜胃癌根治手术的技术手段。方法:回顾分析成都军区总医院胃肠外科2010年11月至2011年4月完成手辅助腹腔镜胃癌D2根治术(手辅助组)21例,以及该手术组同期完成的25例腹腔镜辅助的胃癌D2根治术(腹腔镜辅助组)的临床资料,进行比较分析。结果:手辅助组vs腹腔镜辅助组:腹腔镜下手术操作时间18~58 min(平均44 min) vs 70~100 min(平均91 min);手术切口长度6~7 cm(平均6.81 cm) vs 5~8 cm(平均6.12 cm);术中出血80~600 ml(平均225 ml) vs 100~500 ml(平均250 ml)。术后并发症:手辅助组,胃无力症1例;腹腔镜辅助组,术后切口感染1例;胃无力症2例。结论:手辅助腹腔镜胃癌D2根治术具有缩短腹腔镜下操作时间、降低镜下操作难度的优势,便于推广,可以作为腹腔镜胃癌D2根治术的选择术式之一,值得进一步研究。
Purpose: Through evaluating hand assistant laparoscopic D2 radical gastrectomy, the methods of laparoscopic technique to cure gastric cancer are to be expanded. Methods: 21 cases of gastric cancer in General Hospital of Chengdu Military Region between Nov. 2010 and Apr. 2011, which underwent successfully by hand assistant laparoscopic D2 radical gastrectomy (HAL group) were reviewed and analyzed. 25 patients’ clinical data (LAT group) (operated by the same surgeon by laparoscopic assistant technique) were collected. An analysis was taken between the two groups. Result: Mean laparoscopic operating time of HAL group and LAT group was 44 min (18 - 58 min) and 91 min (70 - 100 min) respectively. Length of incision was 6.8 cm (6 - 7 cm) and 6.1 cm (5 - 8 cm) respectively. The mean blood loss was 225 ml (80 - 600) and 250 ml (100 - 500 ml) respectively. Postoperative complications: One case of gastric atony was found in hand assistant group, and two cases were found in laparoscopic group. One wound infection was found in laparoscopic group. Conclusions: Hand assistant laparoscopic D2 radical gastrectomy can shorten the laparoscopic operating time and reduce the degree of difficulty of the laparoscopic operation, which is easy to popularize. Thus it can be an alternative laparoscopic technique. The further research is needed.
人口集聚、沟通外部性与企业自主创新
,
财贸经济 , 2015,
Abstract: 在城市化快速发展阶段,人口集聚是否可以促进人际间知识的交流,从而成为推动企业自主创新的重要动力?本文根据不同职业的工作环境和技能需求特征,以及不同行业的职业结构数据,构建了行业沟通密集度,并结合1998-2007年中国工业企业数据首次对这一假说进行了实证检验。基于断尾回归和Heckman两阶段估计的研究发现:沟通外部性确实是人口集聚影响企业自主创新的重要渠道,其不仅提高了企业的研发概率,而且还扩大了企业的研发支出。此外,本文采用1920年人口密度控制内生性后,发现上述结论依然成立。
早熟番茄新品种‘矮红宝’
,
园艺学报 , 2011,
Abstract: ‘矮红宝’番茄是用自交系w04-78作母本,h03-12作父本配制的一代杂种。自封顶类型,早熟,植株生长势强,叶色深绿,中抗番茄花叶病毒(tomv),抗叶霉病,综合抗性强。成熟果大红色,鲜艳有光泽,果实近圆形,果形圆正,果脐小,果面光滑无棱沟,不易产生畸裂果,耐贮藏,单果质量200~300g,风味好,商品性好,一般产量72t·hm-2以上。适合山西各地露地和温室栽培。
非货币性资产交换换入存货的计价方法及相关账务处理.pdf
李现宗,(教授)
财会月刊 , 2009,
Abstract: 非货币性资产交换换入存货的计价具有特殊性,本文拟通过实例,详细说明在不同情况下非货币性资产交换换入存货的计价问题,并进行了总结归纳。  【关键词】非货币性资产存货计价会计准则规定,当非货币性资产交换同时满足两个特定条件(具有商业实质且公允价值能够可靠计量)时,确定换入资产成本的方法有两种:第一种方法,换入资产成本等于该资产的公允价值加上应支付的相关税费(以下称之为“方法一”);第二种方法,换入资产成本等于换出资产的公允价值加上应支付的相关税费,加上支付的补价(减去收到的补价)(以下称之为“方法二”)。显然,当交易双方进行等价交换时,分别采用方法一和方法二确定的结果完全相同。
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