书赋

时流纷纭,书艺繁荣.国宝灿烂,文脉华承.城乡翰墨,少长书楹. 碑帖比翼,流派纷呈.传统守土,现代行空.庙堂江湖,时代风情. 书协引领,学院举旌.书展选贤,市场造星.泰斗阑珊,大师频封. 精英造势,革根呼应.社团遍地,切磋怡情.媒体炒作,展览频仍. 收藏拍卖,赝品横行.富商权胥,唯钱是营.斯文官化,翰墨铜鸣.     

财会测试题（三十三）

一、选择题 1.下列项目中,能同时影响资产和负债发生变化的是()。 A.接受投资者投资;B.支付现金股利;C.宣告现金股利;D.支付股票股利。 2.企业将劳动资料划分为固定资产和低值易耗品,是基于()原则。 A.重要性;B.可比性;C.谨慎性;D.权责发生制。 3.’‘应收票据”科目应按()作为人账金额。 「A.票据面值;B.票据到期价值;C.票据面值加应计利息;D.票据贴现额。 4.在以应收账款余额百分比法计提坏账准备的情况下,已确认的坏账又收回时,应借记()科目,贷记“坏账准备”科目。 A应收账款;压银行存款;C.管理费用;D.营业外收入。 5.根据《投资…     

岁月温婉 不炎不寒

周六.爱人因公出差.孩们出门旅行,我独自在家,无所事86事.阳光照上窗台,刺眼不开.我仍慵懒于床.正思忖如何打发这个双休,忽收爱人微信.如果没安排.就回去看看母亲吧这个主意不错!我翻身而起.半个小时后.已坐在回乡的公交上.     

怀念恩师卫兴华

2019年的冬天,卫兴华老师永远地离开了我们.怀着无比悲痛的心情写下这个题目之后.我久久不能动笔.往事历历在目,而我要从何说起?我是卫老师2012级的博士.2015年毕业,而我常跟别人说.我并没有毕业.2015年毕业后,我搬到老师家和他一起生活了近一年的时间,更加近距离地跟着老师学习.即使后来搬出去了,我每个月也都会来看老师几次.陪他聊聊天,向他请教问题.与他合作写论文.七年多的时间里,他把我带进经济学的殿堂,也让我明白了人生的许多道理.而今老师走了,这些道理却将伴我终生.     

羽衣霓裳朱鹮起

前世今生朱鹊诗位于陕西省南部的汉中市,北依秦岭.南屏巴山.秦岭巴山地貌类型多样.但以山地为主.河流均属长江流域.主要是东西横贯的汉江水系和南北纵穿的嘉陵江水系.多原始森林.植被类型多样.中部为汉中平原,约120万年前汉江沿岸就有古人类活动.这里是长江第一大支流汉江的源头.也是两汉三国文化的主要发祥地.     

中国在全球供应链中的地位

中美贸易摩擦发生后,很多人担心,制造业将流出中国.中国在全球供应链中的地位将下降.那么,中国在全球供应链中的地位究竟发生了什么变化?直觉告诉我们.中国有些行业的出口地位上升了.但有一些行业,出口地位可能下降了.我们知道.有的行业技术水平高,有的技术水平低.比如.造飞机的肯定比造鞋子的技术水平更高.但是,如果单从外表来看,有的时候很难区分两个不同行业.或是两种不同产品的技术水平.比如.手机和手表.     

如何选择会计政策、会计估计进行纳税筹划

一、纳税筹划的界定及现实意义 纳税筹划是纳税人在法律许可的范围内,通过对经营、投资、理财等活动进行事先的合理筹划和安排,尽可能地取得"节税"的税收利益,从而实现税后利润及现金流量最大化.其主要特征是合法性和筹划性.纳税筹划在实务中主要实现四个目标:1.减轻纳税主体的税收负担,实现经济学上的帕累托效益更优.2.争取延期纳税,占有资金的时间价值.3.争取涉税过程的零风险,实现涉税过程中的外部经济.4.降低纳税成本,提高纳税主体的经济效益.     

强势行业排行榜

序.代业.爪.,.本口..拍本口诊.拐翻砍目应翻翻级件个.平均陀、,曦卜p月“甲均钾.币橄一一,排名‘洲翻产.拐-三月,匆名,化肥农药劝M 7吕5I江山服份69.的4.5 1 .8 1 5 21 2林业品4 25 87 35 .谷林业70.14 5.99脚^ 2 2 15 3伯息技术与皿务12 53 74 45力合股份89.77 15.85 1 .     

趋势——速览

01美联储为应对疫情紧急投放流动性新冠病毒大流行继续对美国经济产生冲击,生产者物价指数大幅下滑,消费者信心明显受挫.2月CPI.核心CPI同比增长2.3%.2.4%,均高于预期0.1个百分点.2月PPI.核心PPI分别同比增长1.3%.1.7%.明显低于前值和预期值.因疫情导致需求降低,PPI明显大幅下滑.后续或将对CPI造成拖累.消费者信心受挫.3月密歇根大学消费者信心指数初值录得95.9.大幅低于前值.从分项来看.现状指数和预期指数均出现下滑,不及预值.数据反映疫情及股市震荡令消费者情绪受挫.     

九万里风鹏正举——访中融国际信托有限公司副总经理 梁越

起初神创造天地.地是空虚混沌.渊面黑暗.种的灵运行在水面上.神说,要有光,就有了光.……这是头一日. 传说中上帝在第一天创造了天、地、水、光4种物质,作为创世之初所有生与灵的存在之基.如果相信金融界也存在着至高无上的法则,那么这个上帝之手赐予我们的,必定是银行、证券、信托和保险4大金融支柱.     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

金融企业员工考核系统的设计

一、概述 为配合公司人事考核制度的贯彻执行,保证该制度执行过程中各项工作能够长期、高效、准确地完成,我们开发了公司员工考核系统,实现了人事考核工作中员工投票、考核统计、考核信息分析、报表生成等功能,减少了人事部门人员的手工操作,提高了考核工作的自动化程度.