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宏观会计学理论方法体系之探讨 预览
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作者 李曼 张斗胜 《黑河学院学报》 2019年第5期43-44,60共3页
宏观会计作为服务宏观经济发展的一门学科,对经济发展起到重要作用,因此,构建宏观会计学理论方法体系极为必要。在原有宏观会计内容基础上,重新调整科目的设计原则及内容,制定科目表,从战略高度从新规划理论体系,沟通国内外。
关键词 宏观会计学 理论方法体系 探讨
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MATERIAL MULTIPOLE MECHANICS OF ELASTIC DIELECTRIC COMPOSITES 预览
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作者 周树昂 《应用数学和力学:英文版》 SCIE EI 1990年第3期215-237,共23页
The overall mechanical and electrical behaviors of elastic dielectric composites areinvestigated with the aid of the concept of material multipoles.In particular,by introducinga statistical continuum material multip... The overall mechanical and electrical behaviors of elastic dielectric composites areinvestigated with the aid of the concept of material multipoles.In particular,by introducinga statistical continuum material multipole theory,the effects of the electric-elasticinteraction and the microstructure(size.shape,orientation,…)of inhomogeneousparticles on the overall behaviors of the composites can be obtained A basic solution for anellipsoidal elastic inhomogeneity with electric polarization in an infinite elastic dielectricmedium is first given,which shows that classical Eshelby’s elastic solution is modified by thepresence of electric-elastic interaction.The overall macroscopic constitutive relations andtheir overall material parameters accounting for electroelastic interactioneffect are then derived for the elastic dielectric composites.Some quantitative calculationson the problems with statistical anisotropy,the shape effect and the electric-elasticinteraction are finally given for dilute composites. 展开更多
关键词 dielectric MACROSCOPIC CONSTITUTIVE INHOMOGENEOUS ISOTROPIC accounting instance infinite anisotropy DILUTE
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Damage characteristics and constitutive modeling of the 2D C/SiC composite: Part Ⅱ–Material model and numerical implementation 被引量:1
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作者 Li Jun Jiao Guiqiong +2 位作者 Wang Bo Li Liang Yang Chengpeng 《中国航空学报:英文版》 SCIE EI CSCD 2015年第1期314-326,共13页
In this work, a macroscopic non-linear constitutive model accounting for damage, inelastic strain and unilateral behavior is proposed for the 2D plain-woven C/Si C composite. A set of scalar damage variables and a new... In this work, a macroscopic non-linear constitutive model accounting for damage, inelastic strain and unilateral behavior is proposed for the 2D plain-woven C/Si C composite. A set of scalar damage variables and a new thermodynamic potential expression are introduced in the framework of continuum damage mechanics. In the deduced constitutive equations, the material’s progressive damage deactivation behavior during the compression loading is described by a continuous function, and different deactivation rates under uniaxial and biaxial compression loadings are also considered. In damage evolution laws, the coupling effect among the damage modes and impediment effect of compression stress on the development of shear damage in different plane stress states are taken into account. Besides, the general plasticity theory is applied to describing the evolution of inelastic strain in tension and/or shear stress state. The Tsai–Wu failure criterion is adopted for strength analysis. Additionally, the material model is implemented as a user-defined material subroutine(UMAT) and linked to the ABAQUS finite element software, and its performance is demonstrated through several numerical examples. 展开更多
关键词 碳复合材料 本构模型 危害特点 数值 SiC L模型 平面应力状态 非弹性应变
浅论对会计政策的思考 预览 被引量:1
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作者 周天承 《价值工程》 2008年第10期 152-153,共2页
从会计政策的定义会计政策产生的原因、会计政策根据,其制定主体应分为宏观会计政策和企业会计政策两个层次,会计政策的制定和选择应注重成本效益的原则,并对财税政策的协调四个方面阐述了会计政策的概念,进一步论述了会计政策的制... 从会计政策的定义会计政策产生的原因、会计政策根据,其制定主体应分为宏观会计政策和企业会计政策两个层次,会计政策的制定和选择应注重成本效益的原则,并对财税政策的协调四个方面阐述了会计政策的概念,进一步论述了会计政策的制定和选择应注重成效的原则。 展开更多
关键词 会计政策定义 会计政策产生的原因 宏观的会计政策 企业的会计政策 会计政策的制定和选择
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会计规范的形式变迁:理论解释与优化思路 预览 被引量:9
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作者 戴德明 周华 蒋娜 《天津商学院学报》 2001年第6期 52-56,共5页
运用“会计职业判断”理论解释了当前我国会计规范回归制度模式的原因,并以公司避税行为为例,讨论了会计规范体系在发挥规范和保护双重作用方面的不足,相应地提出了初步的优化思路:目前规范体系中不宜留下太多的弹性空间;结合考虑整顿... 运用“会计职业判断”理论解释了当前我国会计规范回归制度模式的原因,并以公司避税行为为例,讨论了会计规范体系在发挥规范和保护双重作用方面的不足,相应地提出了初步的优化思路:目前规范体系中不宜留下太多的弹性空间;结合考虑整顿和治理市场经济秩序的信息需求,会计规范中应当增加监管部门对会计信息报告与披露的要求;在操作层面上,可以考虑试行服务于监管部门的通用会计报告,实现监管部门之间的信息共享. 展开更多
关键词 会计职业判断 会计目标 避税行为 会计信息 会计规范 会计准则 中国
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