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视同销售业务会计处理探析
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作者 李洁 《财会通讯(上)》 北大核心 2009年第4期64-64,共1页
目前,对于视同销售业务的会计处理在理论和实务界存在二种不同的观点:第一种观点,需要确认销售收入,然后根据销售成本与销售收入配比的原则结转成本,称其为“统一法”;第二种观点,不需确认销售收入,直接结转销货成本,按计税价... 目前,对于视同销售业务的会计处理在理论和实务界存在二种不同的观点:第一种观点,需要确认销售收入,然后根据销售成本与销售收入配比的原则结转成本,称其为“统一法”;第二种观点,不需确认销售收入,直接结转销货成本,按计税价格计算销项税额,并对其所得缴纳所得税,称其为“分离法”。由于存在不同的观点,导致在视同销售业务处理时采用不同方法,造成会计账务处理混乱,会计信息失去可比性。现对视同销售业务的会计处理作如下探析。 展开更多
关键词 视同销售业务 会计处理 销售收入 会计账务处理 销售成本 “统一法” 销货成本 销项税额
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A unified approach of observability analysis for airborne SLAM
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作者 方强 黄新生 《Journal of Central South University》 SCIE EI CAS 2013年第9期2432-2439,共8页
An unmanned aerial vehicle (UAV) is arranged to explore an unknown environment and to map the features it finds when GPS is denied.It navigates using a statistical estimation technique known as simultaneous localiza... An unmanned aerial vehicle (UAV) is arranged to explore an unknown environment and to map the features it finds when GPS is denied.It navigates using a statistical estimation technique known as simultaneous localization and mapping (SLAM) which allows for the simultaneous estimation of the location of the UAV as well as the location of the features it sees.Obscrvability is a key aspect of the state estimation problem of SLAM.However,the dimension and variables of SLAM system might be changed with new features.To solve this issue,a unified approach of observability analysis for SLAM system is provided,through reorganizing the system model.The dimension and variables of SLAM system keep steady,then the PWCS theory can be used to analyze the local or total observability,and under special maneuver,some system states,such as the yaw angle,become observable.Simulation results validate the proposed method. 展开更多
关键词 unmanned aerial vehicle (UAV) simultaneous localization and mapping (SLAM) inertial navigation system (INS) OBSERVABILITY extend Kalman filter (EKF)
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An automatic unified modeling method of geological object and engineering object based on tri-prism(TP) 被引量:1
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作者 张荣春 李浩 +1 位作者 吴铭飞 王亚芹 《Journal of Central South University》 SCIE EI CAS CSCD 2015年第4期1419-1426,共8页
For the interaction relation between geological object and engineering object in some fields related to water conservancy and hydropower, a unified modeling idea was proposed. On the basis of summarizing both advantag... For the interaction relation between geological object and engineering object in some fields related to water conservancy and hydropower, a unified modeling idea was proposed. On the basis of summarizing both advantages and disadvantages of existing modeling methods, an automatic unified modeling method of both engineering and geological objects based on tri-prism(TP) model was presented. Through the lossless correction algorithm of deviated drill holes contained in this method, the real deviated drill holes could be corrected into the equivalent virtual vertical ones. And the correction accuracy fully meets the requirements of unified modeling. With the virtual vertical drilling data, TIN construction of both cover layer and other stratums would be built in order to obtain the 3D geological model. Then, the engineering design data would be introduced into the 3D geological model for achieving unified modeling. For this process, the volume subdividing and restructuring principles were introduced to deal with the spatial relationships between engineering object and geological object. In order to improve the efficiency of unified modeling, the reconstruction of TIN based on constraint information was also applied in this method. At last, the feasibility and validation of the unified modeling method as well as its relevant key algorithms were verified by specific experiments and analysis of results. 展开更多
关键词 tri-prism(TP) model unified modeling deviated drill holes correction volume subdividing constraint information
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