浅谈单位负责人的会计责任和会计法律责任

新《会计法》将单位负责人明确列为本单位会计工作的第一责任人,突出了单位负责人的会计责任和会计法律责任。文章论述了单位负责人及会计责任和会计法律责任的含义,阐述了单位负责人具体的会计责任和会计法律责任。     

完善会计法规 明确会计责任——学习《会计法》的几点体会

20世纪最后一年 ,我国会计生活中的头号大事就是《会计法》的修订。为了适应新形势的发展要求 ,并解决目前会计工作中的一些具体问题 ,第九届全国人大常委会于 1 999年 1 0月 31日通过了对《会计法》的修订。《会计法》的修订 ,对保障我国会计工作在法制化轨道上健康发展 ,将产生重大影响。修订后的《会计法》共 7章 5 2条 ,与修订前的 30条相比 ,增加了 30条 ,修改了 2 1条 ,删除或合并了 8条 ,只有 1条未作改动 ;同时 ,增加了第三章“公司、企业会计核算的特别规定”。笔者学习了该法以后 ,对完善我国的会计法规体系 ,明确会计责任 ,有一…     

浅谈会计信息失真治理的对策

导致会计信息失真的原因是多方面的，它是我国改革开放进程中政治、经济等各方面矛盾和弊端在会计报告系统中的直接反映，因此，必须下大力气，齐抓共管，多方出击，综合治理，铲除导致会计失真的内在根源，净化影响会计信息质量的外部环境。一、健全会计法规体系，加大执法力度会计法规是会计工作中必须遵守的法律和规范。因此，要治理会计信息失真，首先必须加强各项会计法规建设，不断完善以《会计法》为中心的会计法规体系，通过健全会计法规体系，使各项会计工作做到有法可依、有章可循。同时，各项会计法规都应根据社会经济发展的实际…     

关于乡镇企业贯彻实施《会计法》的浅见

会计工作是企业管理工作的重要组成部分,"经济愈发展,会计愈重要"。会计工作质量的好坏,直接影响到企业经济效益高低和经营决策正确与否。在社会主义市场经济条件下,乡镇企业会计工作如何按照市场经济要求,顺应深化改革、转换经营机制潮流,充分发挥现代会计功能,已提到重要议事日程。新修正的《会计法》于1993年12月29日经全国人大常委会第五次会议通过,开始实施。乡镇企业应按照《会计法》要求,提高会计管理水平。本文就乡镇企业如何贯彻落实《会计法》的问题略抒管见,和大家探讨。     

认真贯彻实施新颁《会计法》切实整顿会计工作秩序

20 0 0年 7月 1日起已经开始实施的新颁《会计法》 ,是我国会计法制建设的一件大事 ,无论从规范会计基础工作行为 ,还是保证会计资料真实、完整以及发挥会计工作在加强经济管理、提高经济效益等方面的作用上 ,新颁《会计法》都具有深远而现实的指导意义。作为一名普通会计工作者 ,在实际工作中 ,应以《会计法》为准绳 ,不断规范自己的会计行为 ,认真搞好会计核算。但是我们也不难看到 :这项工作与《会计法》的要求还有一定的距离 ,会计基础工作还存在着薄弱的环节。整顿会计基础工作势在必行 ,这是保证会计工作秩序逐步走向规范化的前提条件…     

浅谈单位负责人作为会计责任主体的职责

突出强调单位负责人对本单位的会计工作和会计资料的真实性、完整性的责任,是这次修改《会计法》的重大突破之一。对此,文章就单位负责人怎样切实承担起《会计法》赋予的这一职责,进行了论述。     

现代会计工作中存在的问题及解决方法

随着社会主义市场经济的发展，会计工作出现了许多新情况、新问题。尤其是新的《会计法》的出台对会计工作提出了更新更高的要求。本文重点论述了现代会计的内涵及特点、会计工作中存在的问题及解决问题的途径。     

当前会计工作面临的机遇和挑战

随着社会主义市场经济的发展,会计工作出现了许多新情况、新问题。尤其是新《会计法》的出台,对会计工作提出了更新更高的要求。会计作为经济管理的重要组成部分,必须抓住机遇,适应新形势要求,提高会计工作质量,加速我国会计现代化的进程。     

试论新时期会计工作的实施和应重视的问题

新《会计法》，自2000年7月1日起施行。认真贯彻《会计法》，对规范会计行为，切实保证会计资料真实．完整，加强经济管理和财务管理，提高经济效益，维护社会主义市场经济秩序等，都具有重要意义。认真学习、宣传、贯彻《会计法》，坚持依法理财，切实加强会计核算、会计监督，发挥会计参与经济决策的职能作用，是今后会计工作的重要任务。     

浅谈会计监督

会计监督是指会计工作人员依据《会计法》赋予的职权，将《会计法》规定的各项内容适用于具体的人和事，对单位经济业务事项的合法性、真实性和有效性所进行的检察、监督，落实法律规定应依法办理的业务内容，是会计的基本职能之一，是我国经济监督体系的重要组成部分。在建立社会主义市场经济体制进程中，会计工作又经常面临一些新的问题。解决这些问题的办法，不仅需要健全的法律保障，更需要加强对会计的监督和管理。     

Markedness and its Interpretation in Language Use

Language markedness is a common phenomenon in languages, and is reflected from hearing, vision and sense, i.e. the variation in the three aspects such as phonology, morphology and semantics. This paper focuses on the interpretation of markedness in language use following the three perspectives, i.e. pragmatic interpretation, psychological interpretation and cognitive interpretation, with an aim to define the function of markedness.     

Characterization of Ordovician carbonate reservoirs, southeastern Saskatchewan, Canada

The discovery of the prolific Ordovician Red River reservoirs in 1995 in southeastern Saskatchewan was the catalyst for extensive exploration activity which resulted in the discovery of more than 15 new Red River pools. The best yields of Red River production to date have been from dolomite reservoirs. Understanding the processes of dolomitization is, therefore, crucial for the prediction of the connectivity, spatial distribution and heterogeneity of dolomite reservoirs.The Red River reservoirs in the Midale area consist of 3～4 thin dolomitized zones, with a total thickness of about 20 m, which occur at the top of the Yeoman Formation. Two types of replacement dolomite were recognized in the Red River reservoir: dolomitized burrow infills and dolomitized host matrix. The spatial distribution of dolomite suggests that burrowing organisms played an important role in facilitating the fluid flow in the backfilled sediments. This resulted in penecontemporaneous dolomitization of burrow infills by normal seawater. The dolomite in the host matrix is interpreted as having occurred at shallow burial by evaporitic seawater during precipitation of Lake Almar anhydrite that immediately overlies the Yeoman Formation. However, the low δ18O values of dolomited burrow infills (-5.9‰～ -7.8‰, PDB) and matrix dolomites (-6.6‰～ -8.1‰, avg. -7.4‰ PDB) compared to the estimated values for the late Ordovician marine dolomite could be attributed to modification and alteration of dolomite at higher temperatures during deeper burial, which could also be responsible for its 87Sr/86Sr ratios (0.7084～0.7088) that are higher than suggested for the late Ordovician seawaters (0.7078～0.7080). The trace amounts of saddle dolomite cement in the Red River carbonates are probably related to "cannibalization" of earlier replacement dolomite during the chemical compaction.     

Features of Women's language

Language is a means of verbal communication. People use language to communicate with each other. In the society, no two speakers are exactly alike in the way of speaking. Some differences are due to age, gender, statue and personality. Above all, gender is one of the obvious reasons. The writer of this paper tries to describe the features of women＇s language from these perspectives： pronunciation, intonation, diction, subjects, grammar and discourse. From the discussion of the features of women＇s language, more attention should be paid to language use in social context. What＇s more, the linguistic phenomena in a speaking community can be understood more thoroughly.     

A computer generator for randomly layered structures

AcomputergeneratorforrandomlylayeredstructuresYUJia shun1,2,HEZhen hua2(1.TheInstituteofGeologicalandNuclearSciences,NewZealand;2.StateKeyLaboratoryofOilandGasReservoirGeologyandExploitation,ChengduUniversityofTechnology,China)Abstract:Analgorithmisintrod…     

低渗透非均质砂岩油藏启动压力梯度研究

理论推导与室内实验相结合,建立了低渗透非均质砂岩油藏启动压力梯度确定方法。首先借助油藏流场与电场相似的原理,推导了非均质砂岩油藏启动压力梯度计算公式。其次基于稳定流实验方法,建立了非均质砂岩油藏启动压力梯度测试方法。结果表明:低渗透非均质砂岩油藏的启动压力梯度确定遵循两个等效原则。平面非均质油藏的启动压力梯度等于各级渗透率段的启动压力梯度关于长度的加权平均;纵向非均质油藏的启动压力梯度等于各渗透率层的启动压力梯度关于渗透率与渗流面积乘积的加权平均。研究成果可用于有效指导低渗透非均质砂岩油藏的合理井距确定,促进该类油藏的高效开发。     

On Tragic Consciousness In The Works By Ernest Hemingway

As an American modern novelist who were famous in the literary world, Hemingway was not a person who always followed the trend but a sharp observer. At the same time, he was a tragedy maestro, he paid great attention on existence, fate and end-result. The dramatis personae's tragedy of his works was an extreme limit by all means tragedy on the meaning of fearless challenge that failed. The beauty of tragedy was not produced on the destruction of life, but now this kind of value was in the impact activity. They performed for the reader about the tragedy on challenging for the limit and the death.     

海南岛地体及其毗邻陆缘晚中生代—新生代古地磁研究和构造演化

本文叙述了对海南岛及其毗邻大陆边缘白垩纪到第四纪地层岩石进行古地磁研究的全部工作过程。通过分析岩石中剩余磁矢量的磁偏角及磁倾角的变化,提出海南岛白垩纪以来经历的构造演化模式如下:早期伴随顺时针旋转而向南迁移,后期伴随逆时针转动并向北运移。联系该地区及邻区的地质、地球物理资料,对海南岛上述的构造地体运动提出以下认识:北部湾内早期有一拉张作用,主要是该作用使湾内地壳显著伸长减薄,形成北部湾盆地。从而导致了海南岛的早期构造运动,而海南岛后期的构造运动则主要是受南海海底扩张的影响。海南地体运动规律的阐明对于了解北部湾油气盆地的形成演化有重要的理论和实际意义。     

An Index mechanism for multi-scale view in spatial databases

There are numerous geometric objects stored in the spatial databases. An importance function in a spatial database is that users can browse the geometric objects as a map efficiently. Thus the spatial database should display the geometric objects users concern about swiftly onto the display window. This process includes two operations:retrieve data from database and then draw them onto screen. Accordingly, to improve the efficiency, we should try to reduce time of both retrieving object and displaying them. The former can be achieved with the aid of spatial index such as R-tree, the latter require to simplify the objects. Simplification means that objects are shown with sufficient but not with unnecessary detail which depend on the scale of browse. So the major problem is how to retrieve data at different detail level efficiently. This paper introduces the implementation of a multi-scale index in the spatial database SISP (Spatial Information Shared Platform) which is generalized from R-tree. The difference between the generalization and the R-tree lies on two facets: One is that every node and geometric object in the generalization is assigned with a importance value which denote the importance of them, and every vertex in the objects are assigned with a importance value,too. The importance value can be use to decide which data should be retrieve from disk in a query. The other difference is that geometric objects in the generalization are divided into one or more sub-blocks, and vertexes are total ordered by their importance value. With the help of the generalized R-tree, one can easily retrieve data at different detail levels.Some experiments are performed on real-life data to evaluate the performance of solutions that separately use normal spatial index and multi-scale spatial index. The results show that the solution using multi-scale index in SISP is satisfying.     

《Chinese Science Bulletin》SUBJECT INDEX TO VOLUME 59(2014)

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Achieving Unusual States of Matter Under High Pressure

The elongation method,originally proposed by Imamura was further developed for many years in our group.As a method towards O(N)with high efficiency and high accuracy for any dimensional systems.This treatment designed for one-dimensional(ID)polymers is now available for three-dimensional(3D)systems,but geometry optimization is now possible only for 1D-systems.As an approach toward post-Hartree-Fock,it was also extended to