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石建超 《内蒙古科技与经济》2014,(9):33-34
分析了国内外有关会计政策选择现状,根据分析所得的结果对会计政策选择相关理论和会计政策选择的经济后果进行深入探究。 相似文献
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人力资源会计是鉴别和计量人力资源数据的一种会计程序和方法，目的是将企业人力资源变化的信息提供给企业和外界的有关人士使用。人力资源会计的计量方法有成本计量法和价值计量法。 相似文献
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Design of offshore wind power foundation with multi-bucket 总被引：1，自引：0，他引：1
Three- and four-bucket offshore wind power foundations with a new form of force-transferring structure are proposed in this paper, and the integrated finite element model of foundation-soil-transition structure is established by using ABAQUS. The carrying capacity of the proposed foundations is studied under vertical load, horizontal load and bending moment. It can be seen that the vertical bearing capacity of multi-bucket foundation can be roughly estimated by the vertical bearing capacity of single-bucket; the horizontal bearing capacity of the three-bucket foundation scheme is controlled by displacement, while that of the four-bucket foundation scheme is controlled by the internal forces of soils. Moreover, the carrying capacity is provided by the overall structure formed by multi-bucket before soil failure. Compared with the conventional single-bucket foundation, there are mainly tension and pressure that are applied to the multi-bucket foundation, so that the carrying capacity of the foundation can be fully utilized. The probability of soil failure can be well reduced with the proposed multi-bucket foundation, and the stress transmission of force-transferring structure is more consistent through steel beams with variable cross-section. 相似文献
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中国加入 WTO会对我国许多行业带来影响 ,会计作为经济管理的重要组成部分 ,作为一种国际通用的商业语言 ,势必也要尽快与国际惯例接轨。本文就中国加入 WTO对会计准则、会计市场的挑战及采取的相应对策方面作了一些探讨 相似文献
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经过多边谈判 ,中国终于加入了 WTO,这将对我国企业的财务管理产生深远影响 ,本文从入世对观念、环境、内容、目标等方面的影响 ,分析了我国加入 WTO对企业财务管理提出的挑战和考验 相似文献
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以庞大集团100%股权质押融资事件为例,分析了股权质押作为一种新型的融资渠道的优缺点及前景。这种融资方式有利于企业获取资金,也有利于银行银贷资金流向企业,但上市公司控股股东股权质押行为会给投资者带来企业财务状况恶化的"联想空间",很有可能因此给企业带来不利影响,因此,控股股东在选择股权质押融资时要慎重,不可盲目。 相似文献
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