关于固定资产减值折旧核算问题及建议

随着(企业会计制度)及(企业会计准则——固定资产)的颁布实施。企业的会计信息质量得到了提高，但同时也增加了会计核算成本。本文通过举例说明固定资产减值折旧核算存在的问题，提出了对固定资产减值和折旧进行双轨核算的建议。以更简便、更合理地进行固定资产减值折旧核算。     

固定资产管理信息系统的开发与应用

固定资产管理是企业设备管理的重要组成部分,就中国长城铝业公司固定资产管理信息系统的功能模块、系统开发和应用环境进行全面的阐述.     

新旧会计准则中长期股权投资的比较

新会计准则体系中的长期股权投资与旧准则相比差异较大,新会计准则对长期股权投资重新进行了完善和修正,进行了更详细的分类,对成本法与权益法的适用范围,初始投资成本计量,长期股权投资减值准备的计提及长期股权投资披露等方面做了较大的调整和改变。新准则更加合理地反映了企业的财务状况,提高了财务信息的质量。     

山东钢铁工业“九五“固定资产投资分析

对山东省钢铁工业“九五”期间固定资产投资进行了分析 ,指出山东省钢铁工业仍面临发展的重任 ,加快国债项目的进展是当前固定资产投资的重点     

论图文结合的信息增值——以报纸为例

有效的图文结合所传递的信息,要超过图片或文字的单独出现或简单并列时所传递的信息量。图文互补互渗会使信息增值,从而实现“1＋1〉2”的增值效应。在此基础上,加上图片编辑,才能实现“1＋1＋1〉3”的图文信息增值。编辑的素质和能力对于图文结合的信息增值起着决定性作用。     

Effects of exercising before versus after eating on dieting and exercise evaluations: A preliminary investigation.

Psychological processes may play a role in the evaluation of the effectiveness of exercise and subsequent food intake. In order to further investigate this phenomenon, the effects of the timing of exercise relative to an eating opportunity were evaluated. Female undergraduate participants who were of average weight and did not exercise regularly were randomly assigned to one of three conditions (exercise before eating [n = 10], exercise after eating [n = 11], or no exercise [n = 12]). Expectations of the effectiveness of the exercise, value of dieting, and intake were assessed. Participants who exercised after eating had higher expectations of the effectiveness of the exercise than those who exercised before eating, while those who exercised before eating reported valuing dieting more than controls. No effects on intake emerged; therefore, there appears to be a disconnect between dieting appraisals and actual eating behaviour. The results are discussed in relation to theories on conflicting goals. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

实质重于形式原则在新会计制度中的体现

新《企业会计制度》根据“实质重于形式”原则规定了新的收入确认标准,由于确认标准的不同,会形成不同的应收账款和收入金额,产生不同的财务状况经营成果。在进行会计处理时,要重视会计专业分析和判断,不能仅仅根据经济业务的形式进行会计处理,而应当首先和重点考虑经济业务的实质,保证会计核算信息与客观经济事实相符。     

Value of information, behavioral guidelines, and social value orientation in an information-exchange dilemma.

Many situations of information exchange represent a social dilemma, in which individual costs and benefits for contributing information are contradictory to the group's costs and benefits. Recent studies have shown that (a) people select their contributions according to the benefit that these contributions provide to others, (b) the social value orientation of individuals affects their willingness to contribute, and (c) externally provided behavioral guidelines have an impact on individual behavior. We conducted 2 experiments in which people were able to actively manipulate the value that their information had for others (in Study 1, this value had no influence on their own costs; in Study 2, a higher value to others implied higher contribution costs for the individual contributor). Both studies revealed that people avoided contributing such information that would have provided others with a higher benefit than the benefit the individual contributors themselves received through this information. Even prosocials—who generally acted more cooperatively than proselfs—behaved like that. In both studies, behavioral guidelines had an impact on the number of contributions, independent of the value of information. (PsycINFO Database Record (c) 2011 APA, all rights reserved)     

关于方案比选中经济评价指标选取的探讨

独立方案选用财务内部收益率进行比选;计算期相同的互斥方案可选用差额投资财务内部收益率、净现值和净年值进行比选,计算期不同的互斥方案需进行处理,使其满足时间可比条件,选用净年值进行比选。     

浅析企业会计信息失真的成因及对策

分析了企业会计信息失真的相对性和动态性。从企业两权分立、内部控制制度、经营管理体制、激励与监督机制、独立审计及企业会计人员素质等方面分析了会计信息失真的成因;提出进一步明晰产权、强化内控制度、理顺两权关系、提高会计人员素质及独立审计独立性等思路来解决企业会计信息失真的问题。