无形资产的确认与计量

在解释无形资产概念的基础上,介绍了可辨认无形资产的确认和计量,详细论述了不可辨认无形资产中自创商誉的确认和计量,指出对自创商誉的确认及计量有一定的必要性。     

也谈费用的确认

关于对费用的定义解释各家纷争不一,但归根结底则是广义和狭义之别。本文以广义费用为基础,论述了直接费用应采用直接方法加以确认;间接费用采用分配方法加以确认;期间费用则采用记入当期损益的方法确认;各类损失费用视不同情况加以确认。     

激励制造业企业加大研发投入研发费用加计扣除比例提至100％

一、什么是"研发费用加计扣除"? 根据《中华人民共和国企业所得税法实施条例》(中华人民共和国国务院令第512号)规定:企业所得税法第三十条第(一)项所称研究开发费用的加计扣除,是指企业为开发新技术、新产品、新工艺发生的研究开发费用,未形成无形资产计入当期损益的,在按照规定据实扣除的基础上,按照研究开发费用的50％加计扣除;形成无形资产的,按照无形资产成本的150％摊销.     

企业如何更好利用国家对研发费用的优惠政策

为鼓励企业开展研究开发活动,促进企业自主创新,规范研发费用财务管理,国家出台了《关于企业加强研发费用财务管理的若干意见》,明确规定：研发费用计入当期损益未形成无形资产的,允许再按其当年研发费用实际发生额的50％,直接抵扣当年的应纳税所得额：研发费用形成无形资产的,按照该无形资产成本的150％在税前摊销。认识、理解并更好地用足国家对研发费用相关政策,对促进高新技术企业发展至关重要。     

对在知识经济下无形资产确认和计量的思考

在知识经济时代，无形资产在企业资产中的比重越来越大，所起的作用日益增强，必须扩大无形资产的确认范围，既要确认外购的无形资产，也要确认自创的无形资产，必须改变无形资产的计量模式，以产出价值计量模式代替历史成本计量模式。     

新旧会计准则下企业研发费用合计处理的比较

近年来,我国各行业大力开展技术攻关和科技创新活动,增加对科技的投入,无论是对研究与开发活动投入的绝对值还是相对值都在逐年增长,对研发费用的合理确认与计量就显得格外重要.本文就我国无形资产新旧准则中研发费用会计处理方法进行比较和分析,并指出新准则尚需完善的地方.     

新旧会计准则下企业研发费用会计处理的比较

近年来,我国各行业大力开展技术攻关和科技创新活动,增加对科技的投入,无论是对研究与开发活动投入的绝对值还是相对值都在逐年增长,对研发费用的合理确认与计量就显得格外重要.本文就我国无形资产新旧准则中研发费用会计处理方法进行比较和分析,并指出新准则尚需完善的地方.     

对无形资产计量特点及信息披露问题的思考

从无形资产计量与企业价值关系的重要性进行分析入手,探讨了无形资产的确认、计量及其相关信息的充分披露问题,根据新《企业会计准则》在无形资产确认和计量方面所做出的改进,提出无形资产信息披露的建议。     

浅谈无形资产的后续计量

早在2001年1月1日我国执行了新的《企业会计制度》,就发布了《无形资产》、《借款费用》和《租赁》三项准则。当时的《无形资产准则》暂时在股份有限公司执行。为了更进一步规范无形资产的确认计量和相关信息的披露,财政部对旧的《无形资产准则》进行了修订,2006年颁布了《企业会计准则6号—无形资产》。就学习本准则时对无形资产后续计量的原则,使用寿命有限的无形资产的推销及其会计处理,无形资产推销的账务处理谈点浅陋的理解和想法。     

浅析无形资产新准则的几点变革

随着企业科技化程度的提高,无形资产在企业中的地位也愈加重要,为了适应企业的发展,我国新颁布的会计准则在无形资产方面也作了相应的变革。本文对新无形资产准则的变化进行了思考与分析,分析了无形资产的新定义,修改后的关于无形资产投资的原始计量,研究开发费用的变化,以及无形资产摊销等方面的内容。     

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.     

A computer generator for randomly layered structures

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

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。     

Exciton Seebeck in Molecular Systems

Various applications relevant to the exciton dynamics,such as the organic solar cell,the large-area organic light-emitting diodes and the thermoelectricity,are operating under temperature gradient.The potential abnormal behavior of the exicton dynamics driven by the temperature difference may affect the efficiency and performance of the corresponding devices.In the above situations,the exciton dynamics under temperature difference is mixed with     

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     

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

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An on-line scaling method for improving scalability of a database cluster

The explosive growth of the Internet and database applications has driven database to be more scalable and available, and able to support on-line scaling without interrupting service. To support more client's queries without downtime and degrading the response time, more nodes have to be scaled up while the database is running. This paper presents the overview of scalable and available database that satisfies the above characteristics. And we propose a novel on-line scaling method. Our method improves the existing on-line scaling method for fast response time and higher throughputs. Our proposed method reduces unnecessary network use, i.e. , we decrease the number of data copy by reusing the backup data. Also, our on-line scaling operation can be processed parallel by selecting adequate nodes as new node. Our performance study shows that our method results in significant reduction in data copy time.     

An improved R-tree based on childnode''s probability

R-Tree is a good structure for spatial searching. But in this indexing structure,either the sequence of nodes in the same level or sequence of traveling these nodes when queries are made is random. Since the possibility that the object appears in different MBR which have the same parents node is different, if we make the subnode who has the most possibility be traveled first, the time cost will be decreased in most of the cases. In some case, the possibility of a point belong to a rectangle will shows direct proportion with the size of the rectangle. But this conclusion is based on an assumption that the objects are symmetrically distributing in the area and this assumption is not always coming into existence. Now we found a more direct parameter to scale the possibility and made a little change on the structure of R-tree, to increase the possibility of founding the satisfying answer in the front sub trees. We names this structure probability based arranged R-tree (PBAR-tree).     

Integrating GIS Web services based on mediating architecture

The geographic information service is enabled by the advancements in general Web service technology and the focused efforts of the OGC in defining XML-based Web GIS service. Based on these models, this paper addresses the issue of services chaining,the process of combining or pipelining results from several interoperable GIS Web Services to create a customized solution. This paper presents a mediated chaining architecture in which a specific service takes responsibility for performing the process that describes a service chain. We designed the Spatial Information Process Language (SIPL) for dynamic modeling and describing the service chain, also a prototype of the Spatial Information Process Execution Engine (SIPEE) is implemented for executing processes written in SIPL. Discussion of measures to improve the functionality and performance of such system will be included.     

Tracking data management using topology of moving object database system for moving object constrained trajectory in LBS application

Advances in wireless technologies and positioning technologies and spread of wireless devices, an interest in LBS (Location Based Service) is arising. To provide location based service, tracking data should have been stored in moving object database management system (called MODBMS) with proper policies and managed efficiently. So the methods which acquire the location information at regular time intervals then, store and manage have been studied. In this paper, we suggest tracking data management techniques using topology that is corresponding to the moving path of moving object. In our techniques, we update the MODBMS when moving object arrived at a street intersection or a curved road which is represented as the node in topology and predict the location at past and future with attribute of topology and linear function. In this technique, location data that are corresponding to the node in topology are stored, thus reduce the number of update and amount of data. Also in case predicting the location,because topology are used as well as existing location information, accuracy for prediction is increased than applying linear function or spline function.