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企业增加固定资产的帐务处理
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作者 欧利 魏宣 《中国乡镇企业会计》 1993年第11期43-44,共2页
乡镇企业增加固定资产的主要原因有:外部购入、自行建造,其他单位投资转入,融资租入、盘盈和接受捐赠等。由于固定资产增加的原因不同,按新会计制度有关规定,其核算方法也不尽相同。一、购入的固定资产从外部购入的固定资产,要登记入帐... 乡镇企业增加固定资产的主要原因有:外部购入、自行建造,其他单位投资转入,融资租入、盘盈和接受捐赠等。由于固定资产增加的原因不同,按新会计制度有关规定,其核算方法也不尽相同。一、购入的固定资产从外部购入的固定资产,要登记入帐的原始价值,包括双方的协议价或合理估价、运输费、包装费等。购入不需安装的直接记入“固定资产”帐户;需要安装的还需加上支付的安装费用,也就是说原价包括使固定资产达到交付使用状态的一切支出。购入时先计入“在建工程”科目,安装完毕交付使用再转入“固定资产”科目。 展开更多
关键词 帐务处理 融资租入 盘盈 新会计制度 核算方法 协议价 在建工程 累计折旧 单位投资 应付工资
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谈谈国外黄金掉期交易──一种提高黄金售价的手段
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作者 袁如海 《中国黄金珠宝》 1996年第2期29-33,共5页
谈谈国外黄金掉期交易──一种提高黄金售价的手段袁如海近十年来,世界黄金销售领域发展和流行着一种称为“黄金掉期”的交易,对于黄金生产者来讲,这种交易实为一种有效、可靠和安全的手段,使黄金产品的售价高于国际市场现货价。在... 谈谈国外黄金掉期交易──一种提高黄金售价的手段袁如海近十年来,世界黄金销售领域发展和流行着一种称为“黄金掉期”的交易,对于黄金生产者来讲,这种交易实为一种有效、可靠和安全的手段,使黄金产品的售价高于国际市场现货价。在过去的几年里进行“黄金掉期交易”的... 展开更多
关键词 掉期交易 商业银行 黄金生产 协议价 现货价 伦敦同业银行存放利率 金产品 中央银行 履行协议 成交日
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Design and Evaluation of CRDMAC: Circular RTR Directional MAC Protocol for WANETs
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作者 Lu Huang Li Jie +1 位作者 Dong Zhongping Ji Yusheng 《China Communications》 SCIE CSCD 2012年第6期1-13,共13页
Using directional antennas in Wireless Ad hoc Networks (WANETs) offers great potential of reducing the radio interference, and improving the communication throughput. Directional antennas, however, introduces new prob... Using directional antennas in Wireless Ad hoc Networks (WANETs) offers great potential of reducing the radio interference, and improving the communication throughput. Directional antennas, however, introduces new problems in the wireless Media Access Control (MAC), that is, the deafness and new hidden terminal problem, which may cause severe performance degradation. To solve the problems, we propose an effective Circular RTR Directional MAC (CRDMAC) protocol for WANETs by using a sub-transmission channel and Ready to Receive (RTR) packets, which modifies the IEEE 802.11 Distributed Coordinated Function (DCF). The sub-channel avoids collisions to other ongoing transmission, and the RTR packets notify the neighbor nodes that the mutual transmission has been finished. We evaluate the CRDMAC protocol through simulations and the results show that the proposed protocol outperforms existing DMAC (directional MAC) protocol and the CRCM (Circular RTS and CTS MAC) protocol in terms of throughput and packet drop rate. 展开更多
关键词 WANETs MAC protocol directionalantenna DEAFNESS new hidden terminal
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A Quantitative Security Metric Model for Security Controls:Secure Virtual Machine Migration Protocol as Target of Assessment 被引量:1
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作者 Tayyaba Zeb Muhammad Yousaf +1 位作者 Humaira Afzal Muhammad Rafiq Mufti 《China Communications》 SCIE CSCD 2018年第8期126-140,共15页
Quantitative security metrics are desirable for measuring the performance of information security controls. Security metrics help to make functional and business decisions for improving the performance and cost of the... Quantitative security metrics are desirable for measuring the performance of information security controls. Security metrics help to make functional and business decisions for improving the performance and cost of the security controls. However, defining enterprise-level security metrics has already been listed as one of the hard problems in the Info Sec Research Council's hard problems list. Almost all the efforts in defining absolute security metrics for the enterprise security have not been proved fruitful. At the same time, with the maturity of the security industry, there has been a continuous emphasis from the regulatory bodies on establishing measurable security metrics. This paper addresses this need and proposes a relative security metric model that derives three quantitative security metrics named Attack Resiliency Measure(ARM), Performance Improvement Factor(PIF), and Cost/Benefit Measure(CBM) for measuring the performance of the security controls. For the effectiveness evaluation of the proposed security metrics, we took the secure virtual machine(VM) migration protocol as the target of assessment. The virtual-ization technologies are rapidly changing the landscape of the computing world. Devising security metrics for virtualized environment is even more challenging. As secure virtual machine migration is an evolving area and no standard protocol is available specifically for secure VM migration. This paper took the secure virtual machine migration protocol as the target of assessment and applied the proposed relative security metric model for measuring the Attack Resiliency Measure, Performance Improvement Factor, and Cost/Benefit Measure of the secure VM migration protocol. 展开更多
关键词 attack resiliency measure cost-benefit measure performance improvement factor security assessment formal verification security controls security metrics virtual machine migration protocol
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