利用集成电子表格软件辅助审计技术

集成电子表格软件不仅具有灵活的制表功能和强大的数据处理功能,而且有很多审计中常用的财务函数和分析功能。利用集成电子表格软件辅助审计,是一种成本低、效率高、灵活方便、值得推广的计算机辅助审计技术。常用的集成电子表格软件有ＥＸＣＥＬ和ＬＯＴＵＳ等,审计人员可以利用它们辅助执行多项审计工作。下面以ＥＸＣＥＬ为例说明利用集成电子表格软件辅助审计。一、利用集成电子表格软件辅助审计表格的编制一些工作经验丰富的审计人员在审计实践中摸索出通过编制审计表格来完成某些审查工作的方法。这些审计表格原来由手工编制。根据…     

积极推广利用集成电子表格软件辅助审计

积极推广利用集成电子表格软件辅助审计陈婉玲蔡玉燕一、利用集成电子表格软件辅助审计的优越性常用的集成电子表格软件有ＥＸＣＥＬ,ＬＯＴＵＳ１２３等。它们是办公自动化与管理会计应用中常用的工具软件之一。其功能与某些通用审计软件有异曲同工之效,在完成某些审计...     

电子表格在商务办公中的拓展应用研究

Excel电子表格软件是Office软件应用程序之一。它的特点是操作简便,功能强大,并且有极为广泛的应用范围,例如在报表的处中、工程的计算中、统计分析中和财务处理以及对图表的制作方面等都有所应用。所以,应用Excel软件可以实现对会计的数据加以分析利用。本文主要从电子表格在商务办公中的优势和所涉及的范围入手,通过对财务管理中实际案例的分析来阐述电子表格在商务办公中的应用优势。     

金融会计教学实务研究——喜学善用金融分析电子表格

在金融会计学领域,电子表格软件(如Excel、Access、Acl、catis等)相当重要:只有电子表格功底扎实,才能更透彻、更精准地进行金融分析.在金融会计学教学中,电子表格能够很好地帮助学生理解和运用复杂的金融理论,提高其会计职业判断能力.因此,笔者倡导把电子表格融入金融会计教学之中,以期学生喜学善用金融分析电子表格,将来能为国家争取更多的经济利益.     

审计软件在企业财务审计中的应用

近年来，为了适应新形势的要求．我们尝试着使用多种审计软件及其他软件工具进行辅助审计。如：利用EXCEL电子表格强大的筛选、分类汇总、函数等功能对被审计单位的财务数据进行统计、分析；使用了南京特派办开发的《数据采集及分析2．0》和中审公司开发的《审易软件》进行审计分析等等。其中，利用《审易软件》的效     

论如何提高中学财务管理工作的效率

论文提出灵活运用财务软件处理日常业务、利用电子表格软件建立各种业务台账、重视财务预算管理、采用成本核算法来考核事业单位费用、利用财务管理理念建立财务核算和监督机制等五个方面,提出了提高中学财务管理工作效率的对策建议。     

Excel电子表格在控制测量计算中的应用

Excel电子表格软件功能强大,应用于工程测量中的各种计算,可以大大减轻工程人员的劳动强度。控制测量中经常碰到的水准测量成果计算、导线坐标计算,用Excel电子表格进行计算,计算速度快,精度高。     

如何运用Excel制做工资表

Excel是由Microsoft公司推出的电子表格软件,它除具备了一般电子表格软件功能外,还具有绘图、文档处理、数据库管理等功能。 Excel具有强有力的数据库管理功能及丰富的函数运算功能,可以说,Microsft Excel的出现,取代了过去需要多个系统才能完成的工作,它必将在我们的工作中起到越来越大的作用。 运用Excel制作工资表。就是利用它强大的运算功能来实现工资表中的各种计算     

电子表格错误的预防与审计

随着在会计等商务管理工作中大量地使用电子表格软件来处理事务,有研究人员进行了一些关于电子表格错误的研究。这些研究发现:一般情况下,大约20%到40%的电子表格包含某些类型的错误。工作中使用包含有错误的工作表是非常危险的,尤其是在会计工作中,如果将电子表格作为公司的账本,这些错误会更危险。本文以电子表格中非常常见的一类错误公式中返回的错误值的讨论为基础,分析了电子表格中出现的错误类别,并对如何避免与审计这些错误提出了相应的解决办法。电子表格中有一类错误的发生,在工作表中会自动地返回一些电子表格内部的错误值以提示…     

EXCEL函数在集装箱业务中的应用

指出EXCEL电子表格软件的函数功能十分强大,在集装箱管理业务表格数据的处理中,通过使用EXCEL函数可大大提高办公效率,并介绍了常用的EXCEL电子表格软件函数,如RIGHT、LEFT、MID、SUMIF、INDEX、MATCH、VLOOKUP等在集装箱业务表格数据处理中的具体应用.     

Review of pcbrap

PCBRAP (Bayesian Regression Analysis Package for the Personal Computer) is a computer program designed by Carlos de Silva, John Abowd, Brent Moulton, and Arnold Zellner to perform Bayesian analysis of the linear regression model with normal errors. It also contains numerical integration facilities for analysing more general types of models. Because the numerical integration package is intended for analysing a different class of problems than PCBRAP proper, and requires different software, the two parts of PCBRAP are kept separate for the purposes of discussion. This review is divided into four sections: Section 1 describes what PCBRAP can do; Section 2 discusses PCBRAP's technical aspects; Section 3 describes the accompanying manuals for PCBRAP; and Section 4 gives commercial information for those interested in purchasing the package.     

HUMAN CAPITAL MEASUREMENT: A SURVEY

Abstract After a short history of the concept of human capital (henceforth HC) in economic thought ( Section 1 ), this study presents the two main methods for estimating the value of the stock of HC – the retrospective and prospective one – with a review of the models proposed ( Section 2 ). These methods are linked both to the theory of HC investment as a rational choice ( Section 3 ), the literature analysing the contribution of HC investment to economic growth and the HC estimating method through educational attainment ( Section 4 ). The more recent literature on HC as a latent variable is also assessed ( Section 5 ) and a new method of estimation where HC is seen both as an unknown function of formative indicators and as a ‘latent effect’ underlying earned income is proposed ( Section 6 ). Section 7 concludes.     

Social Position and Behaviour: A Formalization

Modern society has witnessed anever-increasing development in the social sciences;partly due to changes in mentality, and partly due tothe growing requirements of the economic and political world – requirements which frequently takeon the guise of necessity, as for instance in thecases of market research and electoral opinion polls.Such development has produced an increasing paralleldemand for mathematical accuracy and exactitude inthese fields.The intention here is to rationalize the basic logicand methodology of the sociological procedure; anintention, it is hoped, which could be influential inimproving practical sociological work by rendering itmore comprehensible. This requires the employment offairly sophisticated mathematical and statisticalnotions.Section 1 outlines the definitions considered essential for the rationalization of the basiclogic framework previously described.Section 2 discusses the general concept of statisticalvariance. Section 3 introduces the notion of ``heterogeneity'and offers several propositions linked to this concept.Section 5 revolves around the notion of ``inaccuracy'.Section 6 presents a theorem relating to theimmersion of metric spaces in Banach spaces, andshows how the theorem can be used to constructtheoretically satisfactory immersion algorithms.Section 7 together with the material, which ispreviously introduced in Section 4, outlines thecluster analysis and the principal components methodologies.     

MAJORITY RULE AND ELECTION MODELS

Abstract. This paper surveys the theoretical work that has been done on majority rule and economic models of elections. Section I provides an overview of the topic. Section 2 reviews the most important results that have been obtained about majority rule as an abstract collective choice rule. Section 3 identifies some alternative inferences that can be made from those results. Section 4 covers some models that include additional features that are present in political institutions where majority rule is used. Section 5 concentrates on some alternative election models and equilibrium concepts. Section 6 focuses on election models with abstentions and/or candidate uncertainty about voter behaviour. Section 7 compares and contrasts models where candidates are certain about what the voters'choices will be (contingent upon about the choices made by the candidates) and models where they are uncertain about those choices. Section 8 closes the survey by identifying some emerging areas of research.     

Excel在岩土勘察指标统计中的应用

为了克服在利用专业勘察软件进行岩土物理力学性质指标进行分层统计时,要让有的数据不参加统计计算时操作不便、统计结果不能立即显示,统计结果如不合适又得重头再来一遍的缺点,将专业勘察软件生成的分层数据导入Excel中,采用Excel方法进行各种指标分层统计计算,形成Excel模板后可多次重复使用,经实际使用,计算过程透明、结果同步显示、数据准确,可在工作中应用。     

Economic multipliers for the Maltese Economy

The aim of this paper is to build an econometric model for the Maltese Economy and to use this model in deriving economic multipliers which may prove useful for future economic planning, particularly since Malta must find substitutes for the income derived from the Military base after 1979, the year of independence. Both the methodology and the results of this paper should be of general use to small developing economies with limited domestic resources. In Section 1 we provide an outline of the theoretical foundation of the model. This is intended to serve as a guide for noneconometricians. Section 2 considers the functional relationships between relevant economic factors. These relationships are used in Section 3 to estimate the economic multipliers. Finally in Section 4, we examine the main policy implications of the model for economic planning.     

浅析工程建设控制网测量外业成果验算

本文对控制网测量外业成果验算方法总结出一套行之有效的规律,并对平面控制网自动测量数据进行处理,对边角网的正弦条件、余弦条件、极条件检验编写了一个集成的数据处理软件,以减少测量工作者在控制网测量时的数据处理工作量。     

基于Excel的金属电子逸出功测量数据分析和管理系统设计

结合金属电子逸出功的测量实例,设计了一套基于Excel数据分析和管理系统.实践表明,该系统快捷、简明、直观,完全可以比拟常见的实验教学仪器随机附带的处理软件.此种设计方法具有推广价值。