考生对ACCA Paper F8的考点之一——审计报告不甚熟悉,一定程度上造成该科目全球通过率低。考生应掌握审计报告的基本术语、划分方式以及审计意见类型。其中,审计报告的基本术语包括错报、重要性、广泛性、审计范围受到限制;划分方式有...考生对ACCA Paper F8的考点之一——审计报告不甚熟悉,一定程度上造成该科目全球通过率低。考生应掌握审计报告的基本术语、划分方式以及审计意见类型。其中,审计报告的基本术语包括错报、重要性、广泛性、审计范围受到限制;划分方式有两种:格式和审计意见类型;通过依次回答以下三个问题可对审计意见类型做出判断:被审计单位财务报表是否存在(潜在)重大错报?(潜在)重大错报是否具有广泛性?审计范围是否受到限制?展开更多
CF3I gas mixtures have attracted considerable attention as potential environmentally-friendly alternatives to SF6 gas,owing to their excellent insulating performance.This paper attempts to study the CF3I ternary gas m...CF3I gas mixtures have attracted considerable attention as potential environmentally-friendly alternatives to SF6 gas,owing to their excellent insulating performance.This paper attempts to study the CF3I ternary gas mixtures with c-C4F8 and buffer gases N2 and CO2 by considering dielectric strength from electron transport parameters based on the Boltzmann method and synergistic effect analysis,compared with SF6 gas mixtures.The results confirm that the critical electric field strength of CF3I/c-C4F8/70%CO2 is greater than that of 30%SF6/70%CO2 when the CF3I content is greater than 17%.Moreover,a higher content of c-C4F8 decreases the sensitivity of gas mixtures to an electric field,and this phenomenon is more obvious in CF3I/c-C4F8/CO2 gas mixtures.The synergistic effects for CF3I/c-C4F8/70%N2 were most obvious when the c-C4F8 content was approximately 20%,and for CF3I/c-C4F8/70%CO2 when the c-C4F8 content was approximately 10%.On the basis of this research,CF3I/c-C4F8/70%N2 shows better insulation performance when the c-C4F8 content is in the15%–20%range.For CF3I/c-C4F8/70%CO2,when the c-C4F8 content is in the 10%–15%range,the gas mixtures have excellent performance.Hence,these gas systems might be used as alternative gas mixtures to SF6 in high-voltage equipment.展开更多
文摘考生对ACCA Paper F8的考点之一——审计报告不甚熟悉,一定程度上造成该科目全球通过率低。考生应掌握审计报告的基本术语、划分方式以及审计意见类型。其中,审计报告的基本术语包括错报、重要性、广泛性、审计范围受到限制;划分方式有两种:格式和审计意见类型;通过依次回答以下三个问题可对审计意见类型做出判断:被审计单位财务报表是否存在(潜在)重大错报?(潜在)重大错报是否具有广泛性?审计范围是否受到限制?
基金supported by National Natural Science Foundation of China(No.51337006)。
文摘CF3I gas mixtures have attracted considerable attention as potential environmentally-friendly alternatives to SF6 gas,owing to their excellent insulating performance.This paper attempts to study the CF3I ternary gas mixtures with c-C4F8 and buffer gases N2 and CO2 by considering dielectric strength from electron transport parameters based on the Boltzmann method and synergistic effect analysis,compared with SF6 gas mixtures.The results confirm that the critical electric field strength of CF3I/c-C4F8/70%CO2 is greater than that of 30%SF6/70%CO2 when the CF3I content is greater than 17%.Moreover,a higher content of c-C4F8 decreases the sensitivity of gas mixtures to an electric field,and this phenomenon is more obvious in CF3I/c-C4F8/CO2 gas mixtures.The synergistic effects for CF3I/c-C4F8/70%N2 were most obvious when the c-C4F8 content was approximately 20%,and for CF3I/c-C4F8/70%CO2 when the c-C4F8 content was approximately 10%.On the basis of this research,CF3I/c-C4F8/70%N2 shows better insulation performance when the c-C4F8 content is in the15%–20%range.For CF3I/c-C4F8/70%CO2,when the c-C4F8 content is in the 10%–15%range,the gas mixtures have excellent performance.Hence,these gas systems might be used as alternative gas mixtures to SF6 in high-voltage equipment.
