The implementation of the new revenue standard has a far-reaching impact on the accounting treatment of insurance enterprises,and the application of contract settlement accounts,as the key to connect business and fina...The implementation of the new revenue standard has a far-reaching impact on the accounting treatment of insurance enterprises,and the application of contract settlement accounts,as the key to connect business and financial accounting,needs to be standardized.This paper analyzes the core requirements of the new revenue standard,combines the special characteristics of insurance contracts with both service and financial attributes,and explains the logic of setting up and accounting methods of secondary accounts,such as insurance service income and investment component apportionment.In view of the practical pain points such as variable consideration apportionment and reclassification of inter-period contracts,the paper proposes strategies for system upgrading and internal control strengthening.The study shows that standardizing the application of accounts can help enterprises implement the requirements of the standard and improve the quality of financial information.展开更多
With the continuous adjustment of the energy structure,photovoltaic(PV)power generation projects are increasing,playing a crucial role in promoting the application of clean energy.However,the current audit of complete...With the continuous adjustment of the energy structure,photovoltaic(PV)power generation projects are increasing,playing a crucial role in promoting the application of clean energy.However,the current audit of completed final accounts for photovoltaic power generation projects faces many challenges,such as incomplete institutional processes,scattered archive management materials,inadequate digital intelligence systems,and insufficient analysis of final account amounts.Based on this,this article aims to deeply analyze these issues and propose targeted audit suggestions to standardize the construction and audit work of photovoltaic power generation projects and promote the sustainable and healthy development of the photovoltaic power generation business.展开更多
With common borders of the population, total area, and GDP （PPP-based） of Economic Cooperation Organization （ECO） member states are estimated as 416 million persons, 7.9 million m2, and US$2.7 trillion respective...With common borders of the population, total area, and GDP （PPP-based） of Economic Cooperation Organization （ECO） member states are estimated as 416 million persons, 7.9 million m2, and US$2.7 trillion respectively （2010 data）. Although heterogeneous in the extent, there is economic development, overall, with serious energy and transport-transit relations among countries that is reflected in growing trade turnover year-by-year. However, there are still rather unused resources and capacity in such areas of cooperation among countries as exchange of energy, transport services, agricultural and industrial goods, use of opportunities for tourism, promoting investment and innovation processes and other areas. Certainly, maximum and optimal use of these resources calls for availability of analytical means capable of accounting for relations both within member states and among them. The implementation of computable general equilibrium （CGE） modeling in each member state would thus be of great significance in resolution of these problems both in terms of accounting for input-output linkages within the countries as well as enabling impact of main trading partners and goods and services among countries. The analysis carried out indicates that there are a number of problems in application of CGE model in most of the member states. As such, input-output tables are not compiled in some countries, while in others despite the fact that these tables are compiled, there are no attempts to build the model, yet in other countries, even if the CGE model is implemented, there are difficulties in taking into account the real results in the face of serious problems related to improving national accounts system database. Summarizing these problems, it is possible to conclude that to ensure the application of a CGE model,there is a great need to work out procedures of compilation of a social accounts matrix （SAM） that lies on the basis of this model, for which the relevant statistics of a member state must be improved. Considering the above-mentioned, the presented research, makes procedures and proposals on compilation of SAM, improves statistical data for researching the extent of application of CGE Model in ECO member states, and identifies the degree of availability and organization of relevant data to develop input-output tables and respective SAM.展开更多
Are citizens morally obligated to obey and support their states？ ＂Political Obligations and Authority＂ is perhaps A. John Simmons＇ most comprehensive summary of his mature views on this enduring philosophical prob...Are citizens morally obligated to obey and support their states？ ＂Political Obligations and Authority＂ is perhaps A. John Simmons＇ most comprehensive summary of his mature views on this enduring philosophical problem. In this essay, Simmons critically engages Plato＇s dialogue Crito and culls from it three types of strategies for justifying political obligations： natural duty, associative, and transactional. Simmons argues that natural duty accounts are inherently incapable of providing moral grounding for political obligations, disqualifies both associative and transactional accounts on empirical grounds, and settles for a form of anarchism. I argue, assuming as Simmons does in this essay that natural duties imply obligations of support and obedience to political institutions, that the natural duty strategy promises to provide an escape route out of anarchism.展开更多
At present, China's market competition environment is more and more fierce, and enterprises will continue to use accounts receivable to improve their status, but if the accounts receivable can not effectively mana...At present, China's market competition environment is more and more fierce, and enterprises will continue to use accounts receivable to improve their status, but if the accounts receivable can not effectively manage, it may bring huge financial risk to the enterprise, threatening the normal operation of the enterprise. Therefore, relevant systems should be formulated and improved to attach importance to the daily management and accounting of accounts receivable, so as to reduce risks and ensure the normal operation and development of enterprises while using accounts receivable to expand sales.展开更多
To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national...To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts （SNA） and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product （eaGDP） for China＇s forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China＇s forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge.展开更多
A human's e-life needs multiple offline and online accounts. It is a balance between usability and security to set keys or passwords for these multiple accounts. Password reuse has to be avoided due to the domino ...A human's e-life needs multiple offline and online accounts. It is a balance between usability and security to set keys or passwords for these multiple accounts. Password reuse has to be avoided due to the domino effect of malicious administrators and crackers. However,human memorability constrains the number of keys. Single sign-on server,key hashing,key strengthening and petname system are used in the prior arts to use only one key for multiple online accounts. The unique site keys are derived from the common master secret and specific domain name. These methods cannot be applied to offline accounts such as file encryption. We invent a new method and system applicable to offline and online accounts. It does not depend on HTTP server and domain name,but numeric 4-digit passcode,key hashing,key strengthening and hash truncation. Domain name is only needed to resist spoofing and phishing attacks of online accounts.展开更多
The Third Plenary Session of the 18 th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to imple...The Third Plenary Session of the 18 th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to implement leaders’ of-office auditing system about natural resources assets. Water is one of the most essential nature resources of human beings; water resources accounting, as an important water resources management tool, is an essential part of compiling the natural resources balance sheet. In this paper, we provide a summary of the historic evolution of water resources accounting and analyze its application in some typical countries. Although water resources accounting and water resources balance sheet reflect different implications and focus, both require water resources accounts as the basis in system establishment.展开更多
The value-added output of new industries,new types of business and new business models accounted for 15.7% of China’s GDP last year,up 0.4% from2016,the National Bureau of Statistics(NBS)said recently.
“New Accounts of Old Episodes”is a classic handed down in China,which reflects the personality image and charm of the scholars in the Wei and Jin dynasties with the original ecological narrative technique.The schola...“New Accounts of Old Episodes”is a classic handed down in China,which reflects the personality image and charm of the scholars in the Wei and Jin dynasties with the original ecological narrative technique.The scholars of the Wei and Jin Dynasties were detached,facing the world with an aesthetic attitude beyond secular utilitarianism,etiquette,and real life,establish a graceful social stage of vulgarity,create a unique personality beauty,providing valuable ideological wealth for the cultivation of poetic spirit,poetic dwelling,aesthetic style,transcend personality,and wisdom.展开更多
The People’s Bank of China promulgated andput in force days ago Regulation on Foreign Ex-change Accounts in China, according to which for-eign individuals or legal persons can open foreignexchange accounts to keep fo...The People’s Bank of China promulgated andput in force days ago Regulation on Foreign Ex-change Accounts in China, according to which for-eign individuals or legal persons can open foreignexchange accounts to keep foreign exchange fortrading B stock in China.As stipulated by the regulation, as to foreigncurrency stock accounts opened bydomestic insti-tutions with the income from issuing stocks, theirreceipt shall be income from issuing stocks anddisbursement shall be used for the purposes pro-vided for in the prospectus approved by securitiessupervising organs; as to foreign exchange ac-counts opened by foreign individuals or legal per-sons for trading B stocks in China.their receipt shallbe the income of trading stocks and foreign ex-change remitted or brought in from abroad, andtheir disbursement shall be used for buying andselling stocks.As provided in the regulation, for the purposeof opening B stock account to trade B stocks展开更多
Five years ago,Chinese government vowed to bring its energy consumption down by 20%against unit gross domestic product(GDP) during 2006 - 2010,an ambitious but realistic target laid down in a clear-cut term in its 11t...Five years ago,Chinese government vowed to bring its energy consumption down by 20%against unit gross domestic product(GDP) during 2006 - 2010,an ambitious but realistic target laid down in a clear-cut term in its 11th Five-Year Plan for Economic and Social Development.It’s time to finish the goal, but how?展开更多
With the development of China's economy, private enterprises gradually developed and occupied a large market share. Accounts receivable management is an indispensable and important tool for enterprises to enhance ...With the development of China's economy, private enterprises gradually developed and occupied a large market share. Accounts receivable management is an indispensable and important tool for enterprises to enhance their competitiveness. In order to solve the problems in the management of accounts receivable, it is necessary to clearly understand the reasons for the existence of accounts receivable in order to formulate scientific and reasonable management methods. This paper studies and analyzes the problems and countermeasures of accounts receivable management in small and medium-sized enterprises for reference.展开更多
From the perspective of supply chain, individual enterprises must have many connections with other individuals and enterprises in their development. Most of the enterprises are bound to face the problems related to ac...From the perspective of supply chain, individual enterprises must have many connections with other individuals and enterprises in their development. Most of the enterprises are bound to face the problems related to accounts receivable management in their business development and overall development. Based on the analysis and research of the application of literature review method and other methods, it can be found that there are many risks in dynamic accounts receivable management, and the prevention and control of these risks will have a direct impact on the financial stability and overall development of the enterprise. This paper will specifically analyze the lack of risk prevention and control in the management of enterprise accounts receivable, and put forward more effective risk prevention and control strategies based on the actual situation.展开更多
The aim of this paper is to present different aspects of creativity in accounting. Firstly, since creative accounting allows to present a company＇s financial condition in a more favourable light, the ＂advantages＂ o...The aim of this paper is to present different aspects of creativity in accounting. Firstly, since creative accounting allows to present a company＇s financial condition in a more favourable light, the ＂advantages＂ of this creativity are identified. This is followed by the enumeration of negative aspects of creative accounting, to illustrate how creativity in accounting may help to falsify the true picture of a company＇s business. Next, the concept of creative accounting and aggressive accounting （the latter, identified rightly, with a financial and accounting fraud） is explained. Finally, methods that are commonly used to falsify accounts, as well as the premises for and the circumstances in which such criminal practices occur, are presented. The paper draws on the results of other scientific works （books and articles published in scientific journals） in which the main and most interesting views of other authors have been presented. A critical analysis method was employed, followed by a comparison of legal texts and legal acts. The scientific conclusion was conducted using the deduction, and, partially, the induction method. It has been shown that it is justified to differentiate in accounting between creativity that is allowable within the established legal limits and practice based upon the use of creativity in a manner contrary to law. Further, it has been concluded that where creativity in accounting goes beyond the limits unambiguously established by the law, it definitely carries attributes of an offence. It has been also noted that due to continuous changes in the functioning conditions of enterprises, the above mentioned limits cannot be fixed or rigid. Thus it is necessary to control and analyse the creativity of accounting and financial staff working in enterprises in order to adapt the binding regulations to the needs of current markets.展开更多
Accounting standardization in black African French-speaking countries is presented through two streams of research.The first stream presents the general chart of accounts common to all these countries as an accounting...Accounting standardization in black African French-speaking countries is presented through two streams of research.The first stream presents the general chart of accounts common to all these countries as an accounting model which reconciles the divergences between the Anglo-Saxon and continental approaches to accounting,and thereby satisfies the requirements of users of accounting information.The second stream considers that the convergence towards IAS/IFRS is a vital way of attracting international investors and increasing development.This article stands by the second perspective and analyzes the changes introduced in the PCG-OHADA(2017)compared to the PCG-OHADA(2000).It shows that the new provisions of the PCG-OHADA are mainly inspired by IAS 1,IAS 16,IAS 19,IAS 36,IAS 38,IAS 40,and IFRS 6.展开更多
Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be inc...Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be increased by granting customers the privileges of making payment a month or more after the date of sale. The accounts receivable play significant important role in company＇ s flow of funds, lots of companies was bankrupted and going bankrupt because capital turnover is so bad in reality, so that how to strength the management of the accounts receivable becomes the key in the process of making the industry survive and develop. Especially the construction industry, it will produce a large amount of the accounts receivable because of the it ＇ s own character of whole industry. This text will to come up with the corresponding countermeasure by analyzing accounts receivable management situation and the influence to companies and forming causes.展开更多
As large numbers of user information on various network services are becoming valuable resources for social computing,how to associate user information scattered in a variety of services turns to one of the key issues...As large numbers of user information on various network services are becoming valuable resources for social computing,how to associate user information scattered in a variety of services turns to one of the key issues of user identity mining.First this paper outlines the difficulties of dealing with account association,then describes the basis of account association method.After that,this paper sums up account association methods mainly from five aspects which are user naming conventions,user profiles,user writing styles,user online behavior,and user community relationship.Finally,this paper points out the development direction and prospects of account association.展开更多
文摘The implementation of the new revenue standard has a far-reaching impact on the accounting treatment of insurance enterprises,and the application of contract settlement accounts,as the key to connect business and financial accounting,needs to be standardized.This paper analyzes the core requirements of the new revenue standard,combines the special characteristics of insurance contracts with both service and financial attributes,and explains the logic of setting up and accounting methods of secondary accounts,such as insurance service income and investment component apportionment.In view of the practical pain points such as variable consideration apportionment and reclassification of inter-period contracts,the paper proposes strategies for system upgrading and internal control strengthening.The study shows that standardizing the application of accounts can help enterprises implement the requirements of the standard and improve the quality of financial information.
文摘With the continuous adjustment of the energy structure,photovoltaic(PV)power generation projects are increasing,playing a crucial role in promoting the application of clean energy.However,the current audit of completed final accounts for photovoltaic power generation projects faces many challenges,such as incomplete institutional processes,scattered archive management materials,inadequate digital intelligence systems,and insufficient analysis of final account amounts.Based on this,this article aims to deeply analyze these issues and propose targeted audit suggestions to standardize the construction and audit work of photovoltaic power generation projects and promote the sustainable and healthy development of the photovoltaic power generation business.
文摘With common borders of the population, total area, and GDP （PPP-based） of Economic Cooperation Organization （ECO） member states are estimated as 416 million persons, 7.9 million m2, and US$2.7 trillion respectively （2010 data）. Although heterogeneous in the extent, there is economic development, overall, with serious energy and transport-transit relations among countries that is reflected in growing trade turnover year-by-year. However, there are still rather unused resources and capacity in such areas of cooperation among countries as exchange of energy, transport services, agricultural and industrial goods, use of opportunities for tourism, promoting investment and innovation processes and other areas. Certainly, maximum and optimal use of these resources calls for availability of analytical means capable of accounting for relations both within member states and among them. The implementation of computable general equilibrium （CGE） modeling in each member state would thus be of great significance in resolution of these problems both in terms of accounting for input-output linkages within the countries as well as enabling impact of main trading partners and goods and services among countries. The analysis carried out indicates that there are a number of problems in application of CGE model in most of the member states. As such, input-output tables are not compiled in some countries, while in others despite the fact that these tables are compiled, there are no attempts to build the model, yet in other countries, even if the CGE model is implemented, there are difficulties in taking into account the real results in the face of serious problems related to improving national accounts system database. Summarizing these problems, it is possible to conclude that to ensure the application of a CGE model,there is a great need to work out procedures of compilation of a social accounts matrix （SAM） that lies on the basis of this model, for which the relevant statistics of a member state must be improved. Considering the above-mentioned, the presented research, makes procedures and proposals on compilation of SAM, improves statistical data for researching the extent of application of CGE Model in ECO member states, and identifies the degree of availability and organization of relevant data to develop input-output tables and respective SAM.
文摘Are citizens morally obligated to obey and support their states？ ＂Political Obligations and Authority＂ is perhaps A. John Simmons＇ most comprehensive summary of his mature views on this enduring philosophical problem. In this essay, Simmons critically engages Plato＇s dialogue Crito and culls from it three types of strategies for justifying political obligations： natural duty, associative, and transactional. Simmons argues that natural duty accounts are inherently incapable of providing moral grounding for political obligations, disqualifies both associative and transactional accounts on empirical grounds, and settles for a form of anarchism. I argue, assuming as Simmons does in this essay that natural duties imply obligations of support and obedience to political institutions, that the natural duty strategy promises to provide an escape route out of anarchism.
文摘At present, China's market competition environment is more and more fierce, and enterprises will continue to use accounts receivable to improve their status, but if the accounts receivable can not effectively manage, it may bring huge financial risk to the enterprise, threatening the normal operation of the enterprise. Therefore, relevant systems should be formulated and improved to attach importance to the daily management and accounting of accounts receivable, so as to reduce risks and ensure the normal operation and development of enterprises while using accounts receivable to expand sales.
基金supported by National Key Social Science Research Project(11&ZD042)Forestry Public Welfare Scientific Research Project of the State Forestry Administration in China(200904003)DAAD-K.C.Wong Postdoctoral Fellowship Programme,Germany
文摘To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts （SNA） and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product （eaGDP） for China＇s forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China＇s forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge.
文摘A human's e-life needs multiple offline and online accounts. It is a balance between usability and security to set keys or passwords for these multiple accounts. Password reuse has to be avoided due to the domino effect of malicious administrators and crackers. However,human memorability constrains the number of keys. Single sign-on server,key hashing,key strengthening and petname system are used in the prior arts to use only one key for multiple online accounts. The unique site keys are derived from the common master secret and specific domain name. These methods cannot be applied to offline accounts such as file encryption. We invent a new method and system applicable to offline and online accounts. It does not depend on HTTP server and domain name,but numeric 4-digit passcode,key hashing,key strengthening and hash truncation. Domain name is only needed to resist spoofing and phishing attacks of online accounts.
基金supported by the Chinese Science Academy STS Program: Natural Resources Balance Sheet Research and Application (KFJ-EW-STS-001)National Natural Science Funds Key Project (Grant No. 91125019)National Natural Science Youth Foundation (Grant No. 41401645)
文摘The Third Plenary Session of the 18 th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to implement leaders’ of-office auditing system about natural resources assets. Water is one of the most essential nature resources of human beings; water resources accounting, as an important water resources management tool, is an essential part of compiling the natural resources balance sheet. In this paper, we provide a summary of the historic evolution of water resources accounting and analyze its application in some typical countries. Although water resources accounting and water resources balance sheet reflect different implications and focus, both require water resources accounts as the basis in system establishment.
文摘The value-added output of new industries,new types of business and new business models accounted for 15.7% of China’s GDP last year,up 0.4% from2016,the National Bureau of Statistics(NBS)said recently.
文摘“New Accounts of Old Episodes”is a classic handed down in China,which reflects the personality image and charm of the scholars in the Wei and Jin dynasties with the original ecological narrative technique.The scholars of the Wei and Jin Dynasties were detached,facing the world with an aesthetic attitude beyond secular utilitarianism,etiquette,and real life,establish a graceful social stage of vulgarity,create a unique personality beauty,providing valuable ideological wealth for the cultivation of poetic spirit,poetic dwelling,aesthetic style,transcend personality,and wisdom.
文摘The People’s Bank of China promulgated andput in force days ago Regulation on Foreign Ex-change Accounts in China, according to which for-eign individuals or legal persons can open foreignexchange accounts to keep foreign exchange fortrading B stock in China.As stipulated by the regulation, as to foreigncurrency stock accounts opened bydomestic insti-tutions with the income from issuing stocks, theirreceipt shall be income from issuing stocks anddisbursement shall be used for the purposes pro-vided for in the prospectus approved by securitiessupervising organs; as to foreign exchange ac-counts opened by foreign individuals or legal per-sons for trading B stocks in China.their receipt shallbe the income of trading stocks and foreign ex-change remitted or brought in from abroad, andtheir disbursement shall be used for buying andselling stocks.As provided in the regulation, for the purposeof opening B stock account to trade B stocks
文摘Five years ago,Chinese government vowed to bring its energy consumption down by 20%against unit gross domestic product(GDP) during 2006 - 2010,an ambitious but realistic target laid down in a clear-cut term in its 11th Five-Year Plan for Economic and Social Development.It’s time to finish the goal, but how?
文摘With the development of China's economy, private enterprises gradually developed and occupied a large market share. Accounts receivable management is an indispensable and important tool for enterprises to enhance their competitiveness. In order to solve the problems in the management of accounts receivable, it is necessary to clearly understand the reasons for the existence of accounts receivable in order to formulate scientific and reasonable management methods. This paper studies and analyzes the problems and countermeasures of accounts receivable management in small and medium-sized enterprises for reference.
文摘From the perspective of supply chain, individual enterprises must have many connections with other individuals and enterprises in their development. Most of the enterprises are bound to face the problems related to accounts receivable management in their business development and overall development. Based on the analysis and research of the application of literature review method and other methods, it can be found that there are many risks in dynamic accounts receivable management, and the prevention and control of these risks will have a direct impact on the financial stability and overall development of the enterprise. This paper will specifically analyze the lack of risk prevention and control in the management of enterprise accounts receivable, and put forward more effective risk prevention and control strategies based on the actual situation.
文摘The aim of this paper is to present different aspects of creativity in accounting. Firstly, since creative accounting allows to present a company＇s financial condition in a more favourable light, the ＂advantages＂ of this creativity are identified. This is followed by the enumeration of negative aspects of creative accounting, to illustrate how creativity in accounting may help to falsify the true picture of a company＇s business. Next, the concept of creative accounting and aggressive accounting （the latter, identified rightly, with a financial and accounting fraud） is explained. Finally, methods that are commonly used to falsify accounts, as well as the premises for and the circumstances in which such criminal practices occur, are presented. The paper draws on the results of other scientific works （books and articles published in scientific journals） in which the main and most interesting views of other authors have been presented. A critical analysis method was employed, followed by a comparison of legal texts and legal acts. The scientific conclusion was conducted using the deduction, and, partially, the induction method. It has been shown that it is justified to differentiate in accounting between creativity that is allowable within the established legal limits and practice based upon the use of creativity in a manner contrary to law. Further, it has been concluded that where creativity in accounting goes beyond the limits unambiguously established by the law, it definitely carries attributes of an offence. It has been also noted that due to continuous changes in the functioning conditions of enterprises, the above mentioned limits cannot be fixed or rigid. Thus it is necessary to control and analyse the creativity of accounting and financial staff working in enterprises in order to adapt the binding regulations to the needs of current markets.
文摘Accounting standardization in black African French-speaking countries is presented through two streams of research.The first stream presents the general chart of accounts common to all these countries as an accounting model which reconciles the divergences between the Anglo-Saxon and continental approaches to accounting,and thereby satisfies the requirements of users of accounting information.The second stream considers that the convergence towards IAS/IFRS is a vital way of attracting international investors and increasing development.This article stands by the second perspective and analyzes the changes introduced in the PCG-OHADA(2017)compared to the PCG-OHADA(2000).It shows that the new provisions of the PCG-OHADA are mainly inspired by IAS 1,IAS 16,IAS 19,IAS 36,IAS 38,IAS 40,and IFRS 6.
文摘Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be increased by granting customers the privileges of making payment a month or more after the date of sale. The accounts receivable play significant important role in company＇ s flow of funds, lots of companies was bankrupted and going bankrupt because capital turnover is so bad in reality, so that how to strength the management of the accounts receivable becomes the key in the process of making the industry survive and develop. Especially the construction industry, it will produce a large amount of the accounts receivable because of the it ＇ s own character of whole industry. This text will to come up with the corresponding countermeasure by analyzing accounts receivable management situation and the influence to companies and forming causes.
文摘As large numbers of user information on various network services are becoming valuable resources for social computing,how to associate user information scattered in a variety of services turns to one of the key issues of user identity mining.First this paper outlines the difficulties of dealing with account association,then describes the basis of account association method.After that,this paper sums up account association methods mainly from five aspects which are user naming conventions,user profiles,user writing styles,user online behavior,and user community relationship.Finally,this paper points out the development direction and prospects of account association.
