浅析衍生金融工具会计基本问题

衍生金融工具的发展及其蕴含的巨大风险要求财务会计将其作为资产负债表项目进行适当的确认计量和披露。但衍生金融工具由于其特殊性,不符合传统财务会计对资产和负债的定义,因而也就不能用传统的计量模式对其进行计量和披露。     

对衍生金融工具的会计确认与计量研究

就金融创新的衍生金融工具的特点与传统会计理论和实践所产生的差异 ,导致在具体会计核算上需要进行确认和计量的必要性进行了分析。并对如何进行确认及计量提出了自己的看法。     

论衍生金融产品与企业风险管理——终端使用者的视角

从终端使用者的角度探讨了衍生金融产品在企业风险管理中的作用。首先回顾了企业风险管理的历史演变进程，指出衍生金融产品创新是金融市场对企业在利率、汇率和大宗产品国际价格变动加剧的环境下进行风险管理需求的反应。随后研究了衍生金融工具风险管理的内在机制，揭示衍生产品风险管理具有的低成本、高流动性和可靠性的特点。最后运用案例分析了当前金融衍生产品终端用户应注意的问题。     

金融衍生品及其风险管理

自2008年7月开始，国际油价从147．25美元／桶的高点一路下滑，导致国内部分航空公司的金融衍生业务产生了巨额浮亏，引起了监管部门和公众的高度关注。近日，国务院国资委发布了《关于进一步加强中央企业金融衍生业务监管的通知》，对中央企业衍生品业务提出了进一步的明确规定和具体要求。那么，什么是金融衍生品？衍生品交易有哪些分类？交易特征是什么？如何运用衍生金融工具管理风险？如何有效防范衍生品自身运行的风险？深入了解上述问题的答案，对于我们掌握不同金融衍生品的收益和潜在风险，     

金融衍生工具会计问题探讨

金融衍生工具具有衍生性、杠杆性、创新性和风险转移性等特点, 这些特点对现有会计理论产生着极大的冲击,影响着会计要素的确认、计量和披露,并且冲击着传统损益的确认.     

关于企业材料购入账务处理的思考

针对《企业会计制度》中的有关规定,从理论和实务两个方面对材料购入账务处理进行了全面分析,指出了其中的问题,提出了具体的改进建议。     

电子商务会计理论的研究误区

电子商务会计的出现导致人们对会计理论进行重新审视 ,有一种倾向认为电子商务会计冲击了原有的会计目标理论、会计主体假设理论、会计计量理论 ,事实上这是电子商务会计理论研究的一个误区。电子商务会计的出现不仅丰富了会计理论与实务体系 ,而且对原有的会计理论提供了更加有力的支持 ,验证了这些会计理论的继承性、包容性和科学性。     

新会计准则对商业银行的影响

相比《金融企业会计制度（2001）》，新会计准则（2006）做了很多改进，尤其是增加了《金融工具确认和计量》、《金融资产转移》、《套期保值》和《金融工具列报》4个金融工具会计准则，这会对商业银行的财务状况、经营成果、风险管理和内部控制等产生影响，并将对商业银行产生鼓励科技与业务创新、重视人力资源、推动资产重估、促进其财务信息全面披露等导向作用。     

基于标签多伯努利滤波的衍生目标跟踪算法

针对现有随机有限集(RFS)滤波器在低信噪比环境下对衍生目标跟踪性能严重下降的问题,提出了一种基于Delta扩展标签多伯努利(δ-GLMB)滤波器的改进算法。基于随机集理论和伯努利衍生模型,推导了新的预测方程,并采用了假设裁剪及分组手段和多伯努利近似技术以降低算法的计算量。针对假设增多引起的虚警问题,将多帧平滑思想和算法相结合,利用标签信息对新目标进行回溯处理。仿真结果表明,所提算法能对目标数目进行无偏估计,在低探测概率和强杂波环境下性能明显优于概率假设密度(PHD)算法,计算开销在衍生初始阶段增长快于PHD,目标较分散时低于PHD。     

试论计算机会计信息系统对审计的影响

电子计算机技术的产生及其迅猛发展冲击着每一个领域。在会计领域，将电子计算机技术应用到会计工作中．替代手工处理的部分或全部会计业务已成为必然；越来越多的企业建立了计算机会计信息系统。会计信息系统是向企业内外有关部门提供企业经营成果和财务状况信息的数据处理系统，它改变了财务会计信息的处理和存储方式，不仅对传统会计理论和实务产生了影响，而且必然对传统审计理论和实务产生影响。本文试图从计算机会计信息系统的工作环境、处理方式、存储形式及内部控制等方面对审计的影响作一论述。一、计算机会计伯息系统的工作环境对…     

The effect of inlet conditions on the flow and heat transfer in multiple rotating cavity with axial throughflow

This paper discusses experimental results from two different build configurations of a heated multiple rotating cavity test rig.Measurements of heat transfer from the discs and tangential velocities are presented.The test rig is a 70% full scale version of a high pressure compressor stack of an axial gas turbine engine.Of particular interest are the internal cylindrical cavities formed by adjacent discs and the interaction of these with a central axial throughflow of cooling air.Tests were carried out for a range of non-dimensional parameters representative of high pressure compressor internal air system flows(Re up to 5×106 and Rez up to 2×105).Two different builds have been tested.The most significant difference between these two build configurations is the size of the annular gap between the(non-rotating) drive shaft and the bores of the discs.The heat transfer data were obtained from thermocouple measurements of surface temperature and a conduction solution method.The velocity measurements were made using a two component,LDA system.The heat transfer results from the discs show differences between the two builds.This is attributed to the wider annular gap allowing more of the throughflow to penetrate into the cavity.There are also significant differences between the radial distributions of tangential velocity in the two builds of the test rig.For the narrow annular gap,there is an increase of non-dimensional tangential velocity V/Ωr with radial location to solid body rotation V/Ωr=1.For the wider annular gap,the non-dimensional velocities show a decrease with radial location to solid body rotation.      

Research on Auto-detection for Remainder Particles of Aerospace Relay Based on Wavelet Analysis

Aerospace relay is one kind of electronic components which is used widely in national defense system and aerospace system. The existence of remainder particles induces the reliability declining, which has become a severe problem in the development of aerospace relay. Traditional particle impact noise detection (PIND) method for remainder detection is ineffective for small particles, due to its low precision and involvement of subjective factors. An auto-detection method for PIND output signals is proposed in this paper, which is based on direct wavelet de-noising (DWD), cross-correlation analysis (CCA) and homo-filtering (HF), the method enhances the affectiv-ity of PIND test about the small particles. In the end, some practical PIND output signals are analysed, and the validity of this new method is proved.     

Preparation of Highly Dispersed Antimony-doped Tin Oxide Nano-powder via Ion-exchange Hydrolysis of SnCl4 and SbCl3 and Azeotropic Drying

Antimony-doped tin hydroxide colloid precipitates have been synthesized by hydrolysis of SnCl4 and SbCl3 using: (1) an ion-exchange hydrolysis to remove chlorine ions, and (2) isoamyl acetate as an azeotropic solvent to obviate water. The obtained dried powder is of high dispersivity without any need for further grinding. The size and dispersivity of the final particles are investigated with the aid of TG-DTA, BET, XRD and TEM. After having calcined, the antimony-doped tin oxide nanopowder possesses a tetragonal rutile structure with high dispersivity, uniform particles and low hard agglomeration.     

Effects of Mo on the Microstructure and Hydrogen Sorption Properties of Ti-Mo Getters

The effects of Mo on the microstructure evolution, porosity and hydrogen sorption properties of Ti-Mo getters are investigated in this work. The results show that the addition of Mo prolongs the densification process of Ti-Mo getters and results in a significant amount of sintered pores. With the Mo content increasing, the porosity of getters firstly increases reaching the maximum value as it at- tains about 7.5wt.%, and then drops. At the room temperature, the hydrogen sorption property of getters increases progressively with the Mo content increasing, but the tendency is not very clear before its content lies below 2.5wt.%. When the Mo content achieves about 7.5wt.%, the hydrogen sorption property proves to be the best. The discussion is made about the above mentioned phenomena inclusive of hydrogen sorption properties of getters under different activation conditions (from 500-750 ℃).     

超声速燃烧数值模拟中的湍流与化学反应相互作用模型

高精度数值模拟有助于理解超声速湍流燃烧中湍流与化学反应的相互作用,可为发动机燃烧室等工程应用设计提供可靠的预测模型。除直接数值模拟外,目前在湍流燃烧应用中使用的大涡模拟和雷诺平均Navier-Stokes模拟均需要借助模型模化发生在湍流小尺度上的流动与化学反应过程对湍流大尺度运动的影响。现有的湍流与化学反应相互作用模型大致可分为:火焰面类模型和概率密度函数类模型,2类模型在不同的应用中各自具有优势和局限性。此外,现有模型大都基于低马赫数燃烧,而超声速燃烧中通常会伴随快速混合、局部熄火和再着火以及激波等复杂过程,这为发展其中的湍流与化学反应相互作用模型提出了更多的挑战。     

适于低轨卫星IP网络的单核共享树组播算法(英文)

为了解决低轨卫星IP网络中现有典型源组播算法的信道资源浪费问题,本文提出了一套单核共享树组播算法,即核心群合并共享树(CCST)和加权核心群合并共享树(w-CCST)算法。CCST 算法包括动态近似中心(DAC)选核方法和核心群合并组播路径构建方法。DAC方法专为周期、规律运动的低轨卫星网络提出,不需要复杂的星上计算。在核心群合并方法中,以核节点作为初始核心群,通过核心群和剩余组成员的最短路径方法逐步扩展直至整棵组播树构建完成,从而使得组播树的树代价最小,大大提高了网络的带宽利用率和组播传输效率。w-CCST 算法中所提出的加权因子可以调整树代价和端到端传播时延之间的折衷程度,因此,可以通过调整加权因子来适度增大树代价、降低端到端传播时延以支持某些端到端时延要求苛刻的实时组播业务。最后,与低轨卫星 IP 网络中典型算法进行了性能比较,仿真结果说明,CCST 算法的平均树代价比其它算法显著降低,w-CCST 算法的平均端到端传播时延小于 CCST 算法。     

Jet Vectoring Control Using a Novel Synthetic Jet Actuator

A primary air jet vectoring control system with a novel synthetic jet actuator (SJA) is presented and simulated numerically. The results show that, in comparison with an existing traditional synthetic jet actuator, which is able to perform the duty of either “push” or “pull”, one novel synthetic jet actuator can fulfill both “push” and “pull” functions to vector the primary jet by shifting a slide block inside it. Therefore, because the new actuator possesses greater efficiency, it has potentiality to replace the existing one in various appli- cations, such as thrust vectoring and the reduction of thermal signature. Moreover, as the novel actuator can fulfill those functions that the existing one can not, it may well be expected to popularize it into more flow control systems.     

Nonlinear Adaptive Slewing Motion Control of Spacecraft Truss Driven by Synchronous V-gimbaled CMG Precession

The slewing motion control of a truss arm driven by a V-gimbaled control-moment-gyro (CMG) is a nonlinear control problem. The V-gimbaled CMG consists of a pair of gyros that must precess synchronously. The moment of inertia of the system, the angular momentum of the gyros and the external disturbances are not exactly known. With the help of feedback linearization and recursive Lyapunov design method, an adaptive nonlinear controller is designed to deal with the unknown items. Performance of the proposed controller is verified by simulation.     

An SOR Implicit Time-accurate Scheme in Calculating Unsteady Flows

A new time-accurate marching scheme for unsteady flow calculations is proposed in the present work. This method is the combination of classical Successive Over-Relaxation (SOR) iteration method and Jacobian matrix diagonally dominant splitting method of LUSGS. One advantage of this algorithm is the second-order accuracy because of no factorization error. Another advantage is the low computational cost because the Jacobian matrices and fluxes are only calculated once in each physical time step. And, the SOR algorithm has better convergence property than Gauss-Seidel. To investigate its accuracy and convergency, several unsteady flow computa- tional tests are carried out by using the proposed SOR algorithm. Roe’s FDS scheme is used to discritize the inviscid flux terms. Un- steady computational results of SOR are compared with the experiment results and those of Gauss-Seidel. Results reveal that the numerical results agree well with the experimental data and the second-order accuracy can be obtained as the Gauss-Seidel for unsteady flow computations. The impact of SOR factor is investigated for unsteady computations by using different SOR factors in this algorithm to simulate each computational test. Different numbers of inner iterations are needed to converge to the same criterion for different SOR factors and optimal choice of SOR factor can improve the computational efficiency greatly.