Saturday, October 23, 2010

Golden Abacus escort ship for the sea together



Recently, the Wuxi Gold Abacus Software signed Wuxi Co., Ltd., Union warships built. Ship Information, Union started a comprehensive construction. In the information technology construction, Union ships through a series of management software market research, the final choice of the gold abacus management software. Comprehensively enhance the level of enterprise information management.

Wuxi Co., Ltd., Union warships built located in the scenic Taihu Lake, a beautiful environment and convenient transportation. After 20 years of construction and development, she has become a large production scale, product variety complete professional manufacturer of ship equipment parts. The company mainly produces all kinds of ships, marine doors, windows, covers, ladders, furniture, refrigerator and central control room seven major series products are widely used in Jiangnan Shipyard, Hudong Shipyard, Waigaoqiao Shipyard, Guangzhou Shipyard International, Dalian Shipyard, etc. domestic shipyards built more than 180 military, civilian and export ships. One marine cold composite board qualified by the Naval Medical Research Institute of the electromagnetic screen door and window series by the Navy Electromagnetic Compatibility Research and Test Center tested and exceeded the requirements of the standard, centralized control room with a soundproof door and window were tested by Tongji University reach 42dB and 35dB. A60 with escape exit fire doors, steel screen door, aluminum screen door and aluminum manhole covers, etc., have received patents.

Gold abacus project management software through the implementation of advanced management concepts into the enterprise, standardize the company's basic management to optimize the management to determine the optimization of resources. Now Hyde is moving toward the modern enterprise management, the gradual convergence with international standardization. I believe in the future market development in the sea together will achieve better results, gold medal calculations will also be excellent service, a comprehensive overall solution for long-term development, Union warship escort.






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Wednesday, October 20, 2010

Richard stake in financial media reported transactions with the letter in the normal


PCCW (0008.HK) deal fell through, the market focus shifted attention to whether the alleged breach of Richard Li, cross-media ownership regulations. Hong Kong Radio and Television Bureau spokesman said recently, is actively learn more about the incident, the details will be announced later.

It is understood that PCCW now has now pay TV license, Richard bought it in August this year, financial newspaper in Hong Kong, "the letter reported that" 50% stake. "Economic Journal," stated Director of Intellectual Resources, said last week, Richard Li had been to understand and take into account the problem, I believe Richard Li, PCCW and between the incident will not affect the transaction. Intellectual Resources also said the transfer letter was in September reported a 5% stake to Mr Li, but did not mention specific pricing.

Intellectual Resources explained that Richard Li had initially off-shore trust fund in the form of shares, "Economic Journal" and also promised not to interfere with "the letter reported that" the operation of the reason for this operation is to avoid the problems related to cross-media ownership. It is reported that Richard used this excuse will not take the initiative to apply for exemption. Intellectual Resources stressed that Richard shares initially involved in administrative work, and editorial work by colleagues who, in the foreseeable future, the editorial work are all nothing to do with the Lee family.

Holds a 19.94% stake in PCCW's second-largest shareholder China Netcom is also the PCCW deal was not expressed after the blessing. Netcom said it will respect the decision of the PCG small shareholders, but at this stage are still concerned about the development of PCCW, PCCW hopes to create a better future performance, the highest return for shareholders, and provide effective protection of shareholders investment.







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Saturday, October 9, 2010

Lightning fast shortcut keys used to grasp Thunder 5.9



Clever use of shortcut keys, can greatly accelerate the speed of our computer operation. Therefore, the research and targeted memory about the shortcut keys corresponding software is very good on their own! Thunder 5.9 download our usual favorites, it also supports many of the shortcut keys, master keys, let us Operation Lightning fast downloads!
New mission: Ctrl + N

User Forum: F1

Start task: F5

All started: F8

Suspended tasks: F6

Full suspension: F9

Delete task: Del

Remove All: F10

FTP Resources detector: F7

Open tasks: carriage return (Enter)

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Move task: Ctrl + UP

Down the task: Ctrl + Down

Open the configuration: Alt + O

Search Resources: Ctrl + F

Select item: Ctrl + A

Multiple choice items: Ctrl + mouse left-click

Range of multiple choice: Shift + left-click mouse

Completely remove (without trash): Shift + Del

Boss key: Alt + D (default is not open, can be modified in the configuration)







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Tuesday, September 28, 2010

College Job: Workplace rules are familiar with the key


Future worries just completed a period of 5 months of the "Best of Best Vocational training camp" activities. Effective enrollment nationwide has more than 2,000, and finally through several rounds of selection, there are 16 students concentrated in Shanghai, through training, business practice and project competitions, in employment in advance of feelings, knowledge and experience of a workplace.

16 compared to the millions of graduates each year is drop in the ocean, but 16 were more or less reflected the knowledge and literacy of college students today, and interaction with others and the values I have a lot of emotion. Experience in a number of competitions and training in intelligence, problem solving ability of students to make a number of professional managers strange enough; in the planning and implementation of some programs, students showed amazing creativity and Reiki applauded, while the students the rules on business and career development superficial understanding of another surprise and concern.

Future worry for employers since 2000 to provide campus recruitment services business, service number of customers every year no less than 10% increase, but the faster growth in the number of graduates, but also in China's accession to "the WTO", the market faces many new variables, business requirements for talent, great changes have taken place. Students looking for a job is difficult not only because of not enough opportunities, more important is the quality of skills and employment are unable to meet business requirements.

When I Bain, an annual recruitment of students came from Harvard, Stanford and other universities in the United States the best of five graduates of the top 20. We are interested in students is McKinsey, Boston Consulting eyes on. In order to compete for these outstanding students, and companies will spend a lot of money and effort to arrange plane travel, tour company, hosted a banquet for them, of course, a very generous offer.

Why? This does not mean that the 20 graduates of the best, or excellent compared with many other graduates. However, the 20 students recruited to the company's self-confidence and strength of expression, especially competitors vying for the job. But the market is always a small number of leading companies, a corporate recruiting college students, but five or six people can enter the graduates of these enterprises can be considered rare.

Everyone on their first job very seriously and carefully, but did not how to do the work of the Heart? Hong Kong, there is a theory called "double loss", that is unemployed, out of school, this is the worst result. Many people looking for work, work less, this is an objective fact, you can go to an unknown enterprises, can go to graduate or study abroad, and then not do part-time, part-time have to do, what is not the worst dry. For things to do, there is experience, you can create a platform for its next stage of development. A survey conducted this year, worry-free future, said a Shanghai university students work on the first income is 3,500 yuan positioning, I think this is a bit dangerous. Domestic students on the first job after graduation too seriously, said some students would rather not work if the work is not good. The problem is companies do not hire graduating year who resume is blank. For better or worse, take the first step is the most critical.

Achievement, character, ability, college students looking for a job which is more important? More than 90% of the personnel manager would say "attitude." I call softskills. In fact, not only for graduates, almost all of the employment standards of the first job is communication. Talent market in short supply, unemployment of thousands, but we often hear companies complain can not find the right person. Job of this, the work of promotion or eliminated as well. We found this business there is always some people, regardless of personnel changes and mergers and acquisitions, they are always safe, and award-enhancing, while others are always poor relations with superiors, and its not hard to get along or cooperate with other departments Such companies are most vulnerable to dismissal or dismissal.

Recruitment of graduates of course, consider his qualifications and achievements, but students will not be much difference between. In business, no one can not be replaced, even in scientific research. Enterprises do not spend time and money will shape the ability of staff to communicate. Therefore, the performance of students in the job in the desire to work out, willing to learn attitude, decent set basic job requirements in their own quality in order to move the recruitment business.

And graduates than Western countries, Chinese students in the workplace is too humble a tender, which was especially evident in multinational corporations. For example, for graduates to be a market survey. American students in various programs, and completed beautifully. Chinese students are not, you have to tell him several steps to do, what to do. This is a CommonSense, including how to adapt to the environment, how to establish good interpersonal relationships, can not teach, and to rely on personal experience and consciousness.

But in China, students are still educated minority, accounting for less than the total population 10% of young college students can have a good career start, and gradually take a leading role in the workplace, which is related to China's future , worry-free future activities will continue to organize BoB, hope, and invite more companies to join, it impacts not just 16 people, more than 2,000 individuals, can do is worry-free future, but also tens of thousands in China enterprise can do.






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Thursday, September 16, 2010

Produced with the VB toolbox floating upper normal place of residence


Through visualization icon float kit can save users the trouble of clicking the main menu. When the mouse is located when its icon in the bottom of the mouse will automatically "fall out" a small label, indicating its function. And the upper normal place of residence will not be covered by the open file. And can change the shape and position, occupied by as much as possible to reduce desktop space.

Can our own applications using this advanced method? Here to introduce a simple to use VB to implement method. Main programming ideas: Reference Windows APL function, to achieve the top form of usual residence; establish control array, through the control of the MouseMove event, triggering a pop-up notes and disappeared.

A floating toolbox visualization and

1. Form1 put control SSRIBBON button (because it itself has three states: pressed, bounce, banned, most of the icon buttons are the type of button). To place the text boxes Text1 (can also use the Label control, but the effect will be different, will be mentioned later), then place a command button Command1. The control properties shown in Table 1 (the table only one example, the other as long as you can modify the corresponding attributes).

2. Click GP3D1, press ALT + Del cut, and then press ALT + Insert copy number, form a control array GP3D1 (0), GP3D1 (2), GP3D1 (3) ... ..., Another example is established by Text1 (0), Text1 (1) , Text1 (3) ... ....

3. Adjustment button and text box location.

During this period, each a work is necessary, such as text box Visible value False, in order to ensure that the program starts, do not display text box, and the Enable value of False is to run the process, the text box can not enter text. If you use the label (Label) instead of text boxes, icon buttons can not be arranged vertically, only horizontally. Because the button below will cover Label, but use the Label text box than the province of memory.

In order to achieve the effect of the upper normal place of residence, must call the Windows API function, in fact, a lot of VB methods cited in the Windows API. Here we use SetWindowsPos process, this process is defined in User.exe, it is important Windows system, the dynamic link library. Reference in the VB API function must be registered in the general declarations section of a statement. Statement API function is often troublesome and error-prone, such as:

Declare Sub SetWindowPos Lib "User" (ByVal hwnd As Integer, ByVal
hWndInsertAfter As Integer, ByVal X As Integer, ByVal Y As Integer, ByVal
cx As Integer, ByVal cy As Integer, ByVal wFlags As Integer)

If all of the API function declarations are so many inputs, low efficiency. Fortunately, all versions of VB provides a Windows API Help program, open it, search SetWindowPos, found one, click on hypertext with an explanation, you can copy.

Second, create a code in the general declarations section enter the following code and declare some constants and global variables:

Declare Sub setwindowpos Lib "User" (ByVal hwnd As Integer, ByVal
hWndInsertAfter As Integer, ByVal X As Integer, ByVal Y As Integer,
ByVal cx As Integer, ByVal cy As Integer, ByVal wFlags As Integer)

Const SWP_NOSIZE = 1

Const SWP_nomove = 2

Const flags = SWP_NOSIZE Or SWP_nomove

Const hwnd_topmost = -1

Const hwnd_notopmost = -2

Dim I As Integer

Dim B As Integer

MouseMove event for the GP3D1 button to add the following code, where only the realization of the mouse device in its pop-up when the comment, not when its faded features, readers can add a timer control and some code, you can easily achieve the mouse After a moment in its comments on the effect of pop-up device, so there is no mouse "pass" button, note the results of the device appears.

Sub GP3D1_MouseMove (index As Integer, Button As Integer, Shift

As Integer, X As Single, Y As Single)

I = index 'record in which the current mouse button

text1 (I). Visible = True "to the pop-up

If B <> I Then 'of the other buttons omitted

text1 (B). Visible = False

End If

B = I 'Please have a good understanding the role of the variable B

End Sub

Command1 button's Click event to add the following code:

Sub Command1_Click ()

do While DoEvents () 'use DoEvents () to achieve free circulation under the multi-task monitoring

setwindowpos hwnd, hwnd_topmost, 0, 0, 0, 0, flags' to achieve the top place of usual residence

loop

End Sub

MouseMove event for the Command1 button to add the following code:

Sub Command1_MouseMove (Button As Integer, Shift As Integer, X

As Single, Y As Single)

text1 (I). Visible = False 'mouse leave the button area, located on the command button on the device when the omitted Notes

End Sub

The MouseMove event to Form1 add the following code:

Sub Form_MouseMove (Button As Integer, Shift As Integer, X

As Single, Y As Single)

text1 (I). Visible = False 'mouse leave the button area, enter the device form, omitted comment

End Sub







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Wednesday, August 4, 2010

Winamp batch format conversion and improve the playback quality


Each MP3 has been deeply embedded in our computer, along with work, study and live together to enjoy the fun. Winamp is a grown up together as MP3, have used Winamp friend, believe that the majority has also been in love with her. Have some good application skills, will allow you to music, singing in a more pleasant work!

1, batch format conversion

WAV files do sometimes need to edit the material, with the MP3 file, Winamp can be easy to get. The main menu, select Options 鈫?Preferences 鈫?Plug-ins 鈫?Output item, then choose the right window: Nullsoft Disk Writer Plug-in v2.0c (x86) [out_disk.dll]. Select the following Configure (Configuration) button, the necessary "output path" and "Output file mode" settings, save settings and return to Winamp's main window. (Figure 1) Select a MP3 song, normal playback format conversion can be achieved. Conversion process sound, very fast, does not need to play the song of the time.






Special Note: Do not select the repeat play, or songs will continue to carry out conversion work. Conversion is completed, a redistribution of the Options 鈫?Preferences 鈫?Plug-ins 鈫?Output in restoration of the first Winamp2 waveOut plug-in, or after each time you open Winamp is converted WAV, hear voices, but also a waste of countless hard drives space.

2, so that Winamp is more beautiful and practical

(1) Winamp bitmap used to display that comes with numbers and letters, and sometimes can not properly display Chinese song. In the main menu, select Options 鈫?Preferences 鈫?Options 鈫?Display, Display options in the right window to Use bitmap font for main title display before untick enable Winamp to use fonts to display text, the Chinese displayed properly.

(2) Winamp very attention to detail, comes with a 3D mouse pointer, but sometimes "that allowed" (can only be used to refer to the tail pointer, not the head), or the pointer is blinking and so on, that to disable the built-pointer. Preferences 鈫?Display options in the Use Winamp-styled [skinned] cursors before untick to use the standard Windows pointer.

(3) play a game, in the background playing MP3, the game would slow down or stop. Read the disks should be to reduce the number of (MP3 CD-ROM), to increase Winamp cache (provided that the machine memory should be more than 64MB), usually double the default value.
Winamp plug-ins almost supported by a variety of audio formats, but the big and not good, play some audio files, effects are not very good, put WAV, CD, etc. of the CPU and memory footprint than some other players. At this time, it is best not to use Winamp as the default player to put WAV, CD, and features a good or a single dedicated.

(4) the face of the network of hundreds of MP3 songs, use Winamp's "browse the network MP3 files" function to listen click to listen to re-download later than good or bad effects. Winamp panel in the right-click and select Play Location command (Ctrl + L), in the pop-up Open location dialog box, inserted MP3 download address and click Open, you can listen to MP3 music online.

3, to improve the quality of play

(1) use of equalizer

Winamp's equalizer simple, but good use can serve to improve broadcast quality effects (Figure 2).






Required under the effect of songs or their own preferences using the mouse to drag the slider to adjust the range can also be based on individual needs or preferences to adjust certain model and then to Presets 鈫?Save 鈫?Preset to save, to effect a name, and in future the flexibility to call. More convenient equalizer switch is turned on, to Presets 鈫?Load 鈫?Preset call the various preset modes, such as Pop (Pop), Jazz (jazz), Rock (rock) and so on.

(2) the use of DFX5.0

To use the DFX5.0, Winamp version 2.75 or above must be simplified Chinese version, there is built-well the plug-in, or to download the latest version http://www.fxsound.com. When used in the "Winamp Preferences 鈫?Plugins 鈫?Audio processing / effects" in selected DFX, can also be adjusted according to personal preference. In the "Preferences", select the preset mode, 39 modes for use. Use by pressing the "Open" before allowing the DFX work, left the controls also need the action.

(3) Multi-use plug-in

Winamp plug-ins a lot, you can download from lawsuits side, which can enhance the functions of Winamp. For more information about Winamp plug-in, we can see the related article. I will not go up.







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Thursday, July 22, 2010

New accounting standards: fair value is bright spot


February 2006, the Ministry of Finance issued a new accounting standard that requires the January 1, 2007 implementation of listed companies since. While some accounting with Chinese characteristics in the new guidelines be retained, such as the relevant provisions of the related party transactions, etc., but the biggest change is the introduction of a comprehensive fair value measurement attribute, and give the company greater autonomy to adjust its accounting policies. The introduction of fair value is the most arrests the eye of a change, attract a lot of industry discussion and analysis, but whether it can better reflect the accounting information for investment decision-making utility, the industry had agreed with the question of the two different voices. Do not drive controversy, I think more investors interested in the host is to in-depth understanding of what is fair value? It is how the new criteria set out? Its investors what impact the decision-making?

Fair value method, is the historical cost, replacement cost method, net realizable value method and the present value of the current law system of accounting standards the most important one of asset valuation methods. Under the fair value of assets and liabilities in accordance with the fair trading, familiar with the situation in the transaction or the parties to exchange their assets measured at the amount of debt settlement.涓轰簡闃叉鍏厑浠峰?琚互鐢ㄨ?鍑虹幇鍒╂鼎鎿嶇旱锛屽噯鍒欎弗鏍艰鑼冧簡杩愮敤鍏厑浠峰?鐨勫墠鎻愭潯浠讹紝鍗冲叕鍏佷环鍊煎簲褰撹兘澶熷彲闈犺閲忋? An accounting for each element, the basic guidelines are, without exception, stressing that only in conditions can be identified reliably measured. New financial instruments accounting standards, investment real estate, non-business combination under common control, debt restructuring and non-monetary transactions and adopt a fair value, the Ministry of Finance that the fair value of these areas is easy to obtain, less subjective judgments.

First, the fair value method of investment real estate

"Accounting Standards for Enterprises No. 3 - Investment Real Estate" suggested that there is conclusive evidence that the fair value of investment real estate can be made continuous and reliable conditions, it can be used on the fair value of investment real estate model for subsequent measurement. Using the fair value model, it shall meet the following conditions: (1) investment real estate real estate where there is active trading market; (b) from the real estate market enterprises to achieve the same or similar real estate on the market price and other relevant information, thus the fair value of investment real estate to make a reasonable estimate.

Measured using the fair value model, not investment real estate depreciation or amortization, should be the balance sheet date the fair value of investment real estate based on adjusted book value, fair value and book value of the difference between the original profit and loss. Way to determine fair value: market reference price, or discounted cash flow value.

Investment real estate business measurement model has been established, shall not be changed. Fair value from the cost model to model, as changes in accounting policies should be based on "Accounting Standards for Enterprises No. 28 - Accounting policies, changes in accounting estimates and correction of errors," the relevant provisions of the processing.宸查噰鐢ㄥ叕鍏佷环鍊兼ā寮忚閲忕殑鎶曡祫鎬ф埧鍦颁骇锛屼笉寰椾粠鍏厑浠峰?妯″紡杞负鎴愭湰妯″紡銆?br />
Previously listed companies are included in fixed assets investment real estate, market value changes are not included in the profit and loss, we can not find in the report changes in the scene. In recent years, rapid expansion of the real estate market and the industry is also expected to rally in the future there will be a gradual process of rising, this listed company once the fair value method to measure its investment properties acquired in earlier years, will greatly enhance the its net assets and net current, means that listed companies in the premium real estate investment will be fully reflected in the book on the huge profits to emerge in the book. The future to reflect the fair value of net assets of the company book its reference value greatly.

At the same time, many people worry about the fair value of conservative attitudes easily lead to manipulation of profits, the fair value of the tendency to resist, but with the continued development of China's real estate market, house sales information online public, relative to other assets, investment The fair value of real estate is easily accessible. Needs to be emphasized that the huge corporate profits also means the emergence of a corresponding amount of tax paid up, although not a new tax policy down, but not even a revalued amount, tax, depreciation tax credit function is gone. The new accounting standards on the company's assets and provides a new model, but whether the company used this model to use or how different, be studied in depth.

Second, the fair value method on non-monetary exchange of assets

"Enterprise Accounting Standards No. 7 - the exchange of non-monetary assets," the provisions of the exchange of non-monetary assets meet the following two conditions should be fair value and related taxes to be paid as the cost of assets transferred, the fair value and for the difference between the book value of assets, profit or loss: first, the exchange has commercial substance; second, or exchange of assets for the fair value of the assets can be reliably measured. If these two conditions can not meet, it continues to change the book value of assets as a buy in cost, uncertain loss. The provision specifically pointed out that if there is affiliated transaction parties, and lead to the exchange does not have commercial substance.

China's current guidelines for non-monetary transactions require enterprises to non-monetary transactions occurring in the book value of the transaction are recorded only in the case of receipt of the premium in proportion to revenue recognition, fair value is not used. The revised criteria for the introduction of non-monetary transactions at fair value and the assessed valuation basis as stated, if there is no active market, trading of non-associated parties in the absence of third party intervention consultation valued, can be considered fair value. Non-monetary assets exchanged, using the fair value measurement. The resulting outcome is that this swap will generate profits. The book value of previous calculation method used, the basic non-profit. This real estate investment companies are bred a certain opportunity, because of the possible revaluation of property value each year, and its book value to reflect market value, will direct a substantial increase in net assets per share and reduce book value. In addition, due to depreciation disappear, the corresponding increase corporate profits will effectively enhance the company's stock valuation.

According to the agency in 2004 non-monetary transactions of listed companies the size of 34.0 billion measure, the listed companies to increase in 2006 earnings due to new guidelines about 7.5 billion.

Third, the fair value method of debt restructuring

New accounting standards, details the possible loss (based on practice, mainly profits) debt restructuring of the four situations: first, the debtor should be the book value of debt to be restructured and the actual cash difference between the recognized debt restructuring profits through profit and loss; second, non-cash assets, the debtor to repay debts, the debtor shall be the book value of debt restructuring and transfer of non-cash difference between the fair value of assets, are recognized as gains of debt restructuring through profit and loss ; Third, when a debt into capital, debt restructuring and the book value of shares in the fair value of the difference between the total amount, but also can produce profit and loss; Fourth, modification of other terms of a debt, making debt restructuring recorded before and after the difference between the value of can also generate income.

The new guidelines for debt restructuring Debt Restructuring operating income included income, debt bondage for real business, the introduction of fair value as the measurement attribute. Prior accounting standards is a result of the original concession by the creditors the debtor to repay the debt waiver or less included in capital surplus. If the bonded goods are no active trading market can be assessed to determine the fair value of non-related parties if the two sides, both sides of the consultation can also be seen as fair value pricing. Under the new regulations, a number of insolvent companies, once all or part of the debt waiver, the income will be directly reflected in the current period income statement, may greatly enhance its earnings per share level. According to agency estimates, because of this provision, companies can increase earnings in 2006 of about 6.3 billion.

The new accounting standards on debt restructuring provisions, the basic back in 1998, the situation in China, and the relevant provisions of the United States is now roughly the same. Listed companies may therefore be a huge profit.瀵逛綔涓哄?鍔′汉鐨勪笂甯傚叕鍙歌?瑷?紝鏂扮殑鍊哄姟閲嶇粍鍑嗗垯鎰忓懗鐫?紝涓?棪鍊烘潈浜鸿姝ワ紝涓婂競鍏徃鑾峰緱鐨勫埄鐩婂皢鐩存帴璁″叆褰撴湡鏀剁泭锛岃繘鍏ュ埄娑﹁〃銆?Insolvent on the Shanghai and Shenzhen stock listed companies, once the debt is wholly or partly exempt, may significantly increase its earnings per share. Listed companies in the debt waiver, the state-owned (Holdings) concern the role played by banks.

Amended in 2001, "Debt Restructuring" criteria, eliminated the use of fair value, to avoid re-gain the income statement, balance sheet directly into the capital reserve project in 2001, amendments to standards, the objective of fair value to avoid some listed companies to manipulate profits by the fair value, in order to achieve its loss or had not the purpose of continuous losses, but after all, through the manipulation of the fair value of the profits (if they can enter the income statement it) is a non-recurring profit and loss, through change the listed companies net profit, earnings per share and net assets per share calculation indicators, such as its net profit and net change by deducting non-recurring gains and losses based on the lower of the two monitoring indicators, listed companies there is no positive to operating profit.

Fourth, the fair value method of merger

Currently most of China's business combination business combination under common control, which may not be combined merging parties and that both a voluntary transactions, mergers on prices is not the result of bargaining between the two sides do not represent fair value, and therefore book value accounting treatment as a basis to avoid the profit manipulation. Under common control business combinations (including the merger of merger and new) can have the bargaining, the result of voluntary transactions between the two sides, so there are two sides recognized the fair value and recognition to buy goodwill. Impairment of goodwill impairment issue separate guidelines to be provided, only the impairment is not amortized.

In the merger, the new guidelines for the same control and the merger under common control, respectively, to "equity method" and the "purchase method" of two accounting. Of the same as if a business combination under the control of a company to buy another business transaction, in accordance with the purchase method of accounting, in accordance with the fair value of recognized assets acquired and liabilities. At the acquisition date, the purchaser is greater than the combined cost of the recognized identifiable assets, liabilities, net fair value of the difference, is recognized as goodwill. Enterprises should be the end of each accounting, goodwill impairment test calculation to determine the impairment amount. Goodwill impairment test, should be included in the current profit and loss. At the acquisition date, less than the cost of the purchaser to confirm the merger of the identifiable assets, liabilities, net fair value of the difference, as negative goodwill. Be achieved in the purchase of the identifiable assets, liabilities, after review of the fair value through profit and loss. Occur during the merger of the associated costs, should occur through profit and loss. Accounting period, of the goodwill impairment test, in accordance with the test to confirm the amount shown in the balance sheet, the difference between profit or loss, reducing retained earnings. For negative goodwill, after reassessment, is recognized in profit or loss, while increasing retained earnings.

Businesses under common control, a combination of fair value, a more scientific and rational, while the introduction of the goodwill concept, cancellation of the equity investment difference and changed greatly.

Fifth, financial instruments at fair value method of recognition and measurement

The new investment guidelines, revised classification of investment is adjusted. Adjusted investment categories are: trading securities investments, held to maturity investments and equity investments, including investment securities transactions similar to the original short-term securities. Under the "Accounting Standards for Enterprises No. 22 - Financial Instruments Recognition and Measurement" requirement, for trading financial assets are measured at cost when acquired, the end of the financial assets at fair value are subsequently measured at fair value through profit or loss , in accordance with this provision, short-term stock investment companies, and will no longer use the original cost or market method are measured by market value method will be pure.

Original, listed companies, securities investment, such as lower than the cost price must be provision for the impairment, but if the cost of high prices than market value, but the company did not throw gains, unrealized profit and not profit or loss, but the new guidelines is making a portfolio investment can also become a net book profit. Short, short-term investments in securities of listed companies, in accordance with current accounting standards, as long as the reporting period does not sell, even if the book would also be impossible to achieve a profit for the current income. The new guidelines are stated at fair value, the carrying amount of profit can be directly included in the current income. Note that this does not mean trading short-term securities investment securities, it does not mean that short-term investment in large enterprises have more opportunities.

The new guidelines also require that all derivative financial instruments measured at fair value, and move the sheet from the sheet to reflect. This requires the listed banks and securities firms to the financial statements in order to avoid an excessive volatility, will be considered business use of the table Nei derivative financial instruments for risk management actions have a significant impact, as well as derivative financial instruments on the statements.

The new guidelines reflect the fair value of the principles used with caution, but at fair value with the leading international accounting standards, there are still some differences. New accounting standards take into account the operational and other reasons, draws on international accounting standards in determining the fair value method, shows the four alternative methods, namely, the existence of an active market for the same or similar geographic location, different geographical there is no active market position or other similar transaction prices of real estate can be the light of the latest real estate similar to the current market price, also can use the estimated future cash flows method to determine the present value.

After the implementation of fair value measurement into account, cash flow reflects the entrepreneurial skills to become the most important indicator will be more attention. Reflect the fair value of the company's M & A, but the good assets can generate good returns for investors the same concern. Fluctuations in fair value included in current profit or loss, means that corporate profits will be huge volatility, reduce the significance of evaluation.鐪熸鑳藉鍙嶆槧浼佷笟鐩堝埄鎯呭喌锛屼互鍙婃寔缁粡钀ヨ兘鍔涚殑鎸囨爣鏄粡钀ユ椿鍔ㄧ幇閲戞祦銆?The new guidelines strengthen the community for investors and public decision-making accounting information useful to new ideas and achieved the standard with international practice, the first relatively complete construction of the organic unity of system, we hope to see from the administration through a series of law enforcement, industry self-regulation, public opinion, the people involved in the combination of market pressure monitoring system, so that accounting standards can be most effective for achieving the financial health of each company.






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