财会·人生·哲学

抗美援朝，我报名参加军干校，被分配在华东三野．后勤干校学习军需会计。军校从地方上聘请了一位老教授给我们讲会计原理。从此，我牢记了“有借必有贷，借贷必相等”这一记账规则。在此后的日子里，我逐步学习了马克思主义哲学及毛泽东同志的《矛盾论》。联系到从事的会计工作，感到借贷原理，作为会计学的基本原理，正是唯物辩证法的对立统一规律在会计理论及实际工作中的具体运用。借与贷，既相互对立，却又统一在同一项经济业务中，完整地、科学地反映着一项经济业务的两个方面。     

财会·人生·哲学

<正>抗美援朝,我报名参加军干校,被分配在华东三野后勤干校学习军需会计。军校从地方上聘请了一位老教授给我们讲会计原理。从此,我牢记了“有借必有贷,借贷必相等”这一记账规则。     

等价交换原则下的会计互证核算综述

企业会计核算从涉及的空间范围可划分为只涉及企业内部事项的会计核算和涉及本企业和外单位的交易或事项的会计核算。相关各方进行商品或资产交易时,以等价交换为基础,交易各方在交易时点上用于交换的商品或资产是等价的,这类交易或事项的会计核算也是以等价交换为基础,而会计核算借贷记账法的记账规则是"有借必有贷,借贷必相等",并且相关各方的会计核算都是围绕同一交易或事项进行。     

浅谈借货记账法的记账符号“借”和“贷”的含义

作为会计最重要的核算方法，可以说没有借贷记账法就没有会计核算，但对借贷记账法的记账符号“借”和“贷”的含义却一直没有给出明确的说法，为此，该文从借贷记账法的产生过程来说明借贷记账法的记账符号“借”和“贷”的本来舍义。     

对会计复式记账法的若干思考

复式记账法包括几种具体的方法,有借贷记账法、增减记账法、收付记账法等等.其中,借贷记账法是世界各国普遍采用的一种记账方法,在我国也是应用最广泛的一种记账方法,我国颁布的<企业会计准则>明文规定中国境内的所有企业都应该采用借贷记账法记张.采用借贷记账法在相关张户中记录各项经济业务,可以清晰地表明经济业务的来龙去脉,同时也便于试算平衡和检查账户记录的正确性.     

外汇冲销对我国货币政策独立性影响

对中国外汇冲销对货币政策独立性的影响进行了尝试性分析。从外汇冲销导致贷币供给的被动增长、利率政策与外汇占款对冲的冲突及其对贷币政策的间接影响等方面分析了外汇冲销对贷币政策独立性的影响,从中发现：外汇冲销与我国贷币政策独立性之间的矛盾,反映出我国贷币政策中汇率与贷币供给量在事实上形成双重名义锚的困境。     

网络借贷行业面临全面调整

8月24日,银监会、工信部、公安部等四部委联合发布了《网络借贷信息中介机构业务活动管理暂行办法》(以下简称《暂行办法》).《暂行办法》对网贷内涵、业务规则、风险管理等事项进行了明确规定,并以负面清单形式划定了业务边界.由于大部分现有网贷机构需要根据《暂行办法》进行整改或调整,网贷行业或面临洗牌.     

“红字登记”与“相反会计分录”的运用

企业会计账务处理中用“红字登记”或作“相反会计分录”来实现对原先账务的冲销,两种会计方法所反映“过程”的经济意义或账务处理的直接依据不同,取得红字发票的或对暂估价入账的,应据以红字编制记账凭证并红字登记账簿,未取得红字发票的,应以“相反会计分录”来实现冲销账务(增值税的各专栏,不论是否取得红字发票,表示冲减均用红字)。两种方法的具体运用中,应结合经济业务的实际情况,根据会计法规和会计基本原理、方法,加以分析判断,以求正确运用。     

政府会计双体系平行记账模式探讨

平行记账是一种新的会计记账模式,能够把政府部门会计制度中确定出来的适当的财务会计和预算会计两大系统分离开来,同时也能够把这两大系统有效的结合在一起的一种关键性技术安排。文章主要分析了平行记账模式的应用价值,并深入分析和探讨了政府部门会计双体系平行记账模式的实施措施。     

“红字登记”与“相反会计分录”的运用

企业会计账务处理中用“红字登记”或作“相反会计分录”来实现对原先账务的冲销，两种会计方法所反映“过程”的经济意义或账务处理的直接依据不同，取得红字发票的或对暂估价入账的，应据以红字编制记账凭证并红字登记账簿，未取得红字发票的，应以“相反会计分录”来实现冲销账务（增值税的各专栏，不论是否取得红字发票，表示冲减均用红字）。两种方法的具体运用中，应结合经济业务的实际情况，根据会计法规和会计基本原理、方法，加以分析判断，以求正确运用。     

Double Lookbacks

A new class of options, double lookbacks , where the payoffs depend on the maximum and/or minimum prices of one or two traded assets is introduced and analyzed. This class of double lookbacks includes calls and puts with the underlying being the difference between the maximum and minimum prices of one asset over a certain period, and calls or puts with the underlying being the difference between the maximum prices of two correlated assets over a certain period. Analytical expressions of the joint probability distribution of the maximum and minimum values of two correlated geometric Brownian motions are derived and used in the valuation of double lookbacks. Numerical results are shown, and prices of double lookbacks are compared to those of standard lookbacks on a single asset.     

Double Bubble Trouble

Amid increasingly turbulent credit markets and ever-weaker reports on the economy,the Federal Reserve has been unusually swift and determined in its lowering of the overnight lending rate.The White House and Congress have moved quickly as well,approving rebates for families and tax breaks for businesses. And more monetary easing from the Fed could well be on the way.     

浅析开架销售的双效性

随着社会的发展和人的自我意识的显著提高,开架销售以独特的商业文化魅力越来越受到商家和消费者的青睐。当前的问题是开架销售同时带来了商品丢失率的不断上升。开架销售犹如一把＂双刃剑＂,具有双效特性。开架销售的优势,在于这种新的经营态势适应了现代经济发展的潮流。值得注意的是,盗窃是超市经营损耗的主要因素,直接影响企业实现利润目标的最大障碍,严重威胁企业经营的成功,愈来愈凸现开架销售的负面影响。     

The Double Dynamics of Services

This article assesses, on a mainly statistical basis, the macro-economic trends of thefinal consumption ofgoodsandservices by households in France and in the USA, andtheproportion of services intended for French producers. Its conclusions reveal the existence of double dynamics in the development of services. Some common factors account for this doublegrowth: the complementary nature of goods and services, the growing complexity of production and consumption, the rise of risks to be prevented, and the emergence of new relations between production and use: the social relationships of services.     

全球饭店经营者双喜临门

根据德勤公司《酒店行业评测调查》的最新数据,2007年全球饭店业业绩不俗。所有地区——亚太、中美及南美、欧洲及中东的饭店市场,不仅实现了每间可出售客房平均收益两位数的增长,也在平均房价上达到了两位数增长。2007年,中美和南美的饭店经营者实现了高达24%的每间可出租客房收益增长率,每间客房平均实现75美元收益,这主要是由19.7%的平均房价增长拉动。其中,圣保罗的会展旅游住宿市场需求旺盛,入住率和平均房价都大幅增长,     

Gender Differences in Double Standards

The purpose of the present study is to investigate gender differences in the use of double standards in ethical judgements of questionable conduct instigated by business or consumers. We investigate if consumers are more critical towards unethical corporate versus consumer actions and if these double standards depend on the gender of the respondent. In the first study, we compared evaluations of four specific unethical actions [cfr. DePaulo, 1987, in: J. Saegert (ed.) Proceedings of the Division of Consumer Psychology (American Psychological Association, Washington DC)] instigated by either the consumer or the corporation. In a second study, we investigated the perception of some general consumer and corporate (un)ethical actions in addition to DePaulo’s unethical scenarios. Both researches show that females are less likely to use double standards when it comes to their own (un)ethical behaviour compared to corporate (un)ethical actions. Furthermore, gender differences in the use of double standards depend on the type of unethical behaviour. Limitations and suggestions for further research are discussed.     

双蓄热式加热炉节能探讨

本文结合型钢厂小型线高炉煤气双蓄热式枷热炉的使用情况，提出加热炉几个方面的市能改造措施。     

传播奇迹 创造共赢——芜湖市广电广告中心2006创新之旅

06年芜湖市作为安徽文化体制改革的试点城市,在安徽省率先成立了芜湖市广播电视总台,下辖四个电视频道、三个广播频率和广播电视报。整合资源后的芜湖广电,向做强做大传媒产业迈出了坚实的一步。     

Double couponing: Pricing and consumer perspectives

Many supermarkets double manufacturer coupens. Are consumers' grocery bills lowered as a result? Our study of two double coupon supermarkets shows that for every ten cents of double-coupon value redeemed, the corresponding shelf price at a double coupon supermarket is higher by an estimated 3.5 cents compared to the price at other supermarkets. Given the higher shelf prices, the data also suggest that the majority of customers do not save money at double coupon stores, and adjust their shopping to account for the retail promotion.