Sunday, October 24, 2010

New accounting standards and tax law differences on how to coordinate



The new accounting standards have been January 1, 2007 became fully implemented in listed companies. Recently in the tax net and other units from China held between the new accounting standards and tax expert seminar, experts discussed from different angles the new accounting standards and tax aspects of various differences and focus around the new accounting standards and tax law causes of the differences that the differences in content and solutions, how to master the new accounting standards, etc were also discussed.

Accounting professor, Sun Jianguo, China's tax chief expert network that will produce accounting standards and tax differences are inevitable problems. First of all, the two are not the same as the objectives to be achieved. Accounting objective is to truly and objectively reflect the financial position, operating results and cash flow, while the main objective of tax laws through fair taxes, fair competition to ensure the realization of revenue. Second, the basic premise of the two different. The four new accounting standards is a prerequisite for accounting entity, going concern, accounting stage and monetary measures. The corporate income tax the taxpayer is different from the accounting entity, but also for income, expenses, assets and liabilities of the recognition, measurement of the time and scope of the differences between temporary and permanent inevitably produce differences. Again, the principles between the two is not the same. In addition to a number of income tax law to follow accounting principles, the main legal principles should adhere to the principle of equity, income and balanced principles, anti-avoidance principle and the principle of administrative efficiency.

"It is precisely because of the existence of differences between accounting and tax law, we will carefully study where different, so we all know how to handle these differences." Fang Beijing National Accounting Institute associate said, "This happens to be our National Accounting Institute and China's tax net services such as consulting, as an important research topic in 2007 is an important cause. "

Central University of Finance and Accounting Institute Professor Yu Yingmin that the promulgation of new accounting standards reflect three major breakthroughs. First, from the domestic system to achieve a breakthrough to international standards. The old accounting standards and accounting systems, generally speaking, the basic system is still based on domestic. But this time, accounting standards issued by the International Accounting Standards adopted consistent with the principles and approach, and has been recognized by the International Accounting Standards Committee. Second, realized from the service manager to service stakeholders breakthrough. The old accounting standards and accounting system is mainly to meet the managers, in particular the needs of the government administration system system. Overall, to meet the higher authorities on the line. But under the new guidelines, they should as far as possible the demands of investors, creditors, managers, regulators and the public need for information from such persons. Third, the new guidelines to achieve a heavier weight long-term development of the current profit breakthroughs. For example, new standards in the recognition, measurement and financial reporting structure, and established the core of the balance sheet in order to limit short-term business. Over the years, the income statement financial statements of the enterprise system has been living in a prominent position, profits as the management of all aspects of corporate performance assessment to measure key indicators of corporate profitability, but it's easy for some companies to leave short-term profit manipulation profit space, and The new accounting standards system highlights the balance sheet of the report system in the central position of the balance required enterprises to enhance the quality of information. Assets less liabilities of enterprises in the balance of the equity increase in circumstances that increase the enterprise value, shareholder wealth and growth, which broke through the traditional concept of pure profit, helped promote the company implementing the scientific development concept, improve asset liability management, optimization of assets and capital structure, improve decision-making level, to avoid focusing only on immediate interests and advance the implementation of income distribution, long-term strategy to fully focus on business and sustainable development.

On the positive role of the new accounting standards, experts agreed that the new accounting standards such as accounting policy choices in research and development costs capitalized into the system, a change in our total cost of R & D requirements, meet the recognized criteria for the expenditure of development activities allow capitalization. This policy will encourage enterprises to increase science and technology and R & D activities Touru, promote technological upgrading and industrial restructuring, Wei 钀藉疄 central authorities of the country through science, encourage their independent innovation of the call, creating a good accounting Zhengce environment, success in the eyes benefit in the long run. Another example, the new accounting standards focus on the protection of economic and social harmonious development of areas in cost accounting, and international technology accordance with a market demand and further improve the cost-compensation system, Gaijin a cost accounting project and Fangfa, firms will Chengdan the disposal of fixed assets obligations of social responsibility accounting system introduced in order to be more scientific, rational, comprehensive cost information to reflect, to ensure that the cost of compensation and workers compensation, to avoid ahead of distribution, the implementation of harmonious development.

New accounting standards and tax law differences between expression? With years of practical experience of Gao Yun Bin revenue from substance over form, prudence, accrual and cash basis of accounting principles and other important new guidelines compared with the differences in tax law content. In his view, both old and new accounting standards and tax laws are differences in the income tax on the more obvious, accounting standards and the income tax system should be more coordination of space.涓浗绋庣綉娑夌◣椋庨櫓鐮旂┒瀹や笓瀹堕檲钀嶇敓璁や负锛岀洰鍓嶇◣鍔¢儴闂ㄥ湪姝ゆ柟闈㈠姩浣滄湁鐐圭◢鎱? He said, because the scope of the implementation of new accounting standards is still limited to listed companies, compared to other companies is the implementation. In other words, you can do can not execute, so the tax sector, there is a policy of transition. In addition, regardless of how changes in the accounting system, tax policy, if unchanged, the taxpayers or tax payments from tax in accordance with accounting principles.

Capital University of Economics Professor Zhang Chunping, Shandong Finance Institute Professor Cai Changfu, the Chinese team of experts Wang Lingdeng tax net policy statement, also in the use of new accounting standards for attention were two tips. First, note that the application of fair value must meet strict preconditions. In accordance with the provisions of the new accounting standards, listed companies should establish and improve related with the fair value of the decision-making system, in strict accordance with the new standards require, carefully selected and appropriate fair value measurement model. To determine the fair value method of valuation assumptions and the main parameters related to the selection of a determined, it should be full disclosure. Meanwhile, for compliance with international practices and China's actual conditions, such as some financial assets and liabilities, exchange and other non-monetary assets, allowing the use of fair value. Made for some media, "the introduction of fair value will significantly increase business risk of profit and loss control, accounting information will lead to chaos" problem, experts think this worry is unnecessary. Because the new guidelines on the use of fair value set many restrictions, so long as the correct grasp, we can accurately and effectively monitor the application.

銆??浜屾槸鍦ㄨ繍鐢ㄤ竴浜涘噯鍒欓」鐩椂锛岃鎶婃彙濂芥斂绛栫晫闄愩? Accounting Standards in the construction of certain significant accounting policies for the appropriate adjustments and improvement of relevant standards of these projects, to grasp the policy limits, the policy is good, with properly. For example, the new guidelines require companies timely provision for asset impairment, impairment loss is recognized, to reflect the true value of the assets, but did not allow the companies make more impairment, but does not allow enterprises to establish a secret preparation, also does not allow pre-identified impairment of long-term assets to be back, but against corporate use of old and new convergence criteria for the occasion, random early reversal of impairment losses, adjusted profit.鍙堝锛屾柊鍑嗗垯鏀瑰彉浜嗙爺鍙戣垂鐢ㄧ殑鍋氭硶锛屽厑璁稿皢閮ㄥ垎寮?彂鏀嚭璧勬湰鍖栦綔涓鸿祫浜х‘璁ゅ垪鎶ャ? This policy will greatly improve the high-tech companies, venture capital enterprises or larger corporate R & D financial position and performance level, encouraging these companies to increase R & D investment. But these expenses must meet stringent recognition criteria, does not allow companies will not meet the requirements of the development expenditure recognized as an intangible asset.瑕佹帉鎻″ソ杩欎簺鍏蜂綋鐨勬斂绛栵紝灏遍渶瑕佷紒涓氳储鍔′汉鍛樺拰鐩稿叧璐d换浜轰弗鏍兼妸鍏筹紝鍒囧疄鎵挎媴璧疯矗浠绘潵銆?br />






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Monday, October 18, 2010

Servlet Programming with Servlet Display Pictures



Servlet servlet used to do programming in a tracking image click technology, this module large one, here to talk about with the Servlet display picture part. First talk show with a picture of a process Servlet:

1. Servlet programming in response to set the output type:

The corresponding statement - response. SetContentType ("image / gif; charset = GB2312"),

銆??response 渚胯兘杈撳嚭gif鍥剧墖锛?amp;quot;image/gif;charset=GB2312"渚挎槸杈撳嚭绫诲瀷锛屽綋鐒朵綘鍙互杈撳嚭 "image/jpg;charset=GB2312"绫诲瀷鏂囦欢銆?br />
銆??2. 瀹炵幇Servlet鏄剧ず鍥剧墖涔嬪緱鍒版枃浠舵祦锛?br />
銆??servlet鏄互娴佺殑褰㈠紡浠跺浘鐗囨枃浠朵粠鏈嶅姟鍣ㄨ鍑猴紝閫氳繃response灏嗘祦鍙戝埌娴忚鍣ㄧ殑銆?br />
銆??3. 瀹炵幇Servlet鏄剧ず鍥剧墖涔嬪緱鍒拌緭鍑烘祦锛?br />
銆??瀵瑰簲鐨勮鍙?-OutputStream output = response.getOutputStream(); 褰撶劧锛屽鐞嗗浘鐗囨枃浠堕渶瑕佷互浜岃繘鍒跺舰寮忕殑娴併?

銆??4. 瀹炵幇Servlet鏄剧ず鍥剧墖涔嬫枃浠舵祦鐨勭紪鐮?浣嗕篃涓嶄竴瀹氬繀椤荤紪鐮佺殑锛屽鏋滀笉鏄枃浠舵祦锛屽垯蹇呴』缂栫爜) 鎵?互鎴戠粰澶у涓?釜鐢ㄧ紪鐮佺殑浠g爜鍜屼笉鐢ㄧ紪鐮佺殑浠g爜.

銆??椤轰究璇翠竴鍙ワ紝sun鍏徃浠呮彁渚涗簡jpg鍥剧墖鏂囦欢鐨勭紪鐮乤pi銆?br />
銆??鎴戞兂鍩烘湰娴佺▼閮借瀹屼簡锛屼笅闈㈡垜鎶婁唬鐮佹嬁缁欏ぇ瀹剁湅涓?笅锛屽ぇ瀹惰嚜鐒朵竴鐩簡鐒朵簡锛?br />
銆??package xjw.personal.servet; import java.io.*; import javax.servlet.*; import javax.servlet.http.*; import com.sun.image.codec.jpeg.*;

銆??Sun鍏徃浠呮彁渚涗簡jpg鍥剧墖鏂囦欢鐨勭紪鐮乤pi

銆??import javax.imageio.stream.*; import java.awt.*; import java.awt.image.BufferedImage; public class ShowPicture extends HttpServlet{ private static final String GIF="image/gif;charset=GB2312";

銆??瀹炵幇Servlet鏄剧ず鍥剧墖涔嬭瀹氳緭鍑虹殑绫诲瀷

銆??private static final String JPG="image/jpeg;charset=GB2312"; public void init() throws ServletException { } public void doGet(HttpServletRequest request, HttpServletResponse response) throws IOException, ServletException { doPost(request, response); } public void doPost(HttpServletRequest request, HttpServletResponse response) throws IOException, ServletException { String spec=request.getParameter("spec"); //杈撳嚭鍥剧墖鐨勭被鍨嬬殑鏍囧織 int int_spec=Integer.parseInt(spec); if(spec==1) { String imagePath="/jfgg/b1.jpg"; //鍥剧墖鐩稿web搴旂敤鐨勪綅缃?} else { String imagePath="/jfgg/b2.gif";

銆??鍥剧墖鐩稿web搴旂敤鐨勪綅缃?br />
銆??} OutputStream output = response.getOutputStream();//寰楀埌杈撳嚭娴?if(imagePath.toLowerCase().endsWith(".jpg"))//浣跨敤缂栫爜澶勭悊鏂囦欢娴佺殑鎯呭喌锛?{ response.setContentType(JPG);//璁惧畾杈撳嚭鐨勭被鍨?//寰楀埌鍥剧墖鐨勭湡瀹炶矾寰?imagePath = getServletContext().getRealPath(imagePath);

銆??寰楀埌鍥剧墖鐨勬枃浠舵祦

銆??InputStream imageIn = new FileInputStream(new File(imagePath)); //寰楀埌杈撳叆鐨勭紪鐮佸櫒锛屽皢鏂囦欢娴佽繘琛宩pg鏍煎紡缂栫爜 JPEGImageDecoder decoder = JPEGCodec.createJPEGDecoder(imageIn); //寰楀埌缂栫爜鍚庣殑鍥剧墖瀵硅薄 BufferedImage image = decoder.decodeAsBufferedImage(); //寰楀埌杈撳嚭鐨勭紪鐮佸櫒 JPEGImageEncoder encoder = JPEGCodec.createJPEGEncoder(output); encoder.encode(image);//瀵瑰浘鐗囪繘琛岃緭鍑虹紪鐮?imageIn.close();//鍏抽棴鏂囦欢娴?} if(imagePath.toLowerCase().endsWith(".gif"))//涓嶄娇鐢ㄧ紪鐮佸鐞嗘枃浠舵祦鐨勬儏鍐碉細 { response.setContentType(GIF); ServletContext context = getServletContext();//寰楀埌鑳屾櫙瀵硅薄 InputStream imageIn=context.getResourceAsStream(imagePath);//鏂囦欢娴?BufferedInputStream bis=new BufferedInputStream(imageIn);//杈撳叆缂撳啿娴?BufferedOutputStream bos=new BufferedOutputStream(output);//杈撳嚭缂撳啿娴?byte data[]=new byte[4096];//缂撳啿瀛楄妭鏁?int size=0; size=bis.read(data); while (size!=-1) { bos.write(data,0,size); size=bis.read(data); } bis.close(); bos.flush();//娓呯┖杈撳嚭缂撳啿娴?bos.close(); } output.close(); } }

銆??鏈?悗鏄浣曡皟鐢紝浣犲彲浠ョ畝鍗曠殑鏄犲皠涓?笅servelt锛屾垜灏卞皢servet鐨勫悕鏄犲皠涓篠howPic, 浜庢槸涓嬩唬鐮佽皟鐢?br />
銆??锕tml锕ャ? 銆?工body锕ャ? 銆?工img src="ShowPic?spec=2"锕ワ工/a锕?锕?body锕?锕?html锕?br />
銆??Servlet缂栫▼涔嬬敤Servlet鏄剧ず鍥剧墖鐨勪粙缁嶅氨鏄繖鏍峰瓙浜嗭紝閫氳繃涓婅堪鎿嶄綔鍥剧墖渚挎樉绀哄湪htm涓婁簡锛屾晥鏋滃浣曞憿?







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Wednesday, October 13, 2010

Nine team roles and play


Grand Southern Henny Management Belbin (RM Belbin) and colleagues conducted a study on team responsibilities. To the large number of managers from around the world to teach process, Belbin observe student participation in group work program behavior patterns. The duties of these students varied, their ethnic and cultural background are different. After years of observation, Belbin team found that among the team members depends on a combination of acts, rather than by geography, culture and other factors dominate.

Understanding of the various team roles and responsibilities of the strengths and weaknesses of each is very important. This will help us to assess their position in the team, as well as their own team and how to make the most valuable contribution to the team.
(1) The duties of the following nine team roles:
鈼?鈹?鈹?leaders doing things calm leadership
鈼?鈹?鈹?driven by energetic, strong-willed leader
鈼?鈹?鈹?innovators team think-tank
鈼?鈹?鈹?good at monitoring and assessment team to monitor the performance of
鈼?鈹?鈹?team executives, "the staff"
鈼?coordinator 鈹?鈹?care needs of members
鈹?鈹?鈼?resources to check it are good to call for help
鈼?鈹?鈹?who carry out the work progress to ensure the team to catch up
鈼?鈹?鈹?professionals expertise, experience and skills of providers

Each of these functions on the team are helpful and effective cooperation, but these responsibilities can not by individuals alone. Therefore, if the cooperation of team play to the best results, be required to complete the task, proper arrangements for the most appropriate person to play each role.

(2) Nine Role Description and Interpretation:

Leaders
Do you like to lead the team, using democratic means and hope everyone will participate, but you also know when to hold back to power. Achieve team goals are very important, you will work out priorities and determine the role of all players on their very clear understanding. You are a practical and able to withstand the pressure of people at work like to orthodox methods.

Driven by
Do you like team work dominated the hope that members comply with your instructions, you make the decision is decisive and practical and will insist on their views, do you think is important to achieve the goal, so the players are very stringent performance requirements You do not have patience, but the players also respect your enthusiasm and courage.

Innovators
You are a creative person, always like to put forward new ideas, because sometimes people are very confident the lack of people skills, such as the views of others to criticize you, you will become unhappy, so sometimes you would prefer to stay away from other players to avoid conflict.

Monitoring
Careful analysis of the views you like to see whether they meet the team goals and direction, you do a conscientious and smart, so it can ignore the problems you have also seen, because of that, people will think you are picky, but at least you think this can be avoided mistakes.
The face of complex information in your ability to understand a meaning, so as to formulate the best policy.

Executor
You are a practical and very efficient people can focus and see clearly the objectives, work and effectiveness of the views of some avant-garde is not interested in you doing things carefully and decisive, focused on details rather than speed, when you were a tasks, the most do not like is to have a lot of temporary changes.

Coordinator
Your primary concern is people and their emotions, you can readily see that other people's strengths and weaknesses, when others do not happy, you try to open solution, do you think there should not compete with each other, a team should be like a happy families. You also like to explore the potential of others, also be able to start communicating with the silent man.

Resource check it out by
You are very curious and like to explore things outside the team and the work of others, you create a lot of contact, also know how to use other people's strengths. If you have a lot of change will feel dull, and sometimes you are too impulsive, you know how to explore new methods and to persuade and motivate other team members.

Implementation of those
Do you like the ideal job done, for example, completed on time, or you will become worried that you will continue to improve the local people so they will not be complacent, so you will see more focus on the details of the error and also because of this, you will sometimes offended others, but they are not careful to prevent their becoming too complacent or lazy.

Professionals
Do you have professional or technical knowledge, can be used in simple ways to explain complex concepts, you encourage other people to look at things objectively, for people who do not understand you, sometimes you impatient, for others to criticize you will alert. Overall, you are a sense of direction and objectives of the struggle for the people, by chance, you will be quite stubborn.








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