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简介：一、会计调整（一）会计调整的具体事项及处理原则1．差错更正的会计调整。财政部印发的《企业会计准则-会计政策、会计估计变更和会计差错更正》（以下简称《准则》）规定（大意）：（1）本期发现本期的会计差错或前期的非重大会计差错，均调整本期相关项目；（2）本期发现前期的重大会计差错，应调整本期资产负债表的年初数和利润表及利润分配表的上年数；（3）企业滥用会计政策、会计估计及其变更，按《准则》规定应当作为重大会计差错予以更正。

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简介：SY509-3-01[篇名]Characterizationofsaltparticle-inducedcorrosionprocessesbysynchrotron-generatedX-rayfluorescenceandcomplementarysurfaceanalysistools；SY509-3-09[篇名]ChemicalandElectricalTechniquesforConditionAssessmentofCompositeInsulators；……

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简介：EffectsofsurfacecleaningprocessesondeviceperformancesofGaAsFETs；ImprovedCVDdiamondcoatingsonWC-Cotoolsubstrates；Improvingtheweldabilityofalalloysbyusingfluxes-part1:weldshapeandweldirregularities；Investigationofmaterialdeformationbythehigh-speedwaterslugs

简介：AnXPSstudyofthesurfacemodificationofpassivefilmsbymicrobesAPPLICATIONOFINTENSEPULSEDELECTRONBEAMASFORPROPERIESMODIFICATIONOFGASTURBINEENGINEBLADES；Applicationsofbareandmodifieddiamondelectrodesinelectroanalysis；AqueousSlip-CastingofAIN

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简介：[篇名]AFeasibleSIMSStudyforCharacterizingFerricOxyhydroxidesFormedontheIronSurfaceUsingDeuterium，[篇名]AfundamentalstudyonthefatiguebehaviorofahighV-Cr-Nicastiron，[篇名]Alaboratorysimulationforstick-slipphenomenaonthehydrauliccylinderofaconstructionmachine，[篇名]Aperturbationtechniqueforflow-inducedvibrationcontrol，[篇名]Apicosecond14.7nmX-raylaserforprobingmatterundergoingrapidchanges，[篇名]Astudyofcontact-start-stopweartracksbyTOPSIMS，[篇名]ADCP-basedmulti-directionalwavegaugeandcurrentprofiling。

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简介：AnodisationofaNb-Zralloy；Applicationofdiscreteeventsimulationforrobustsystemdesignofameltfacility；ATOMICFORCEMICROSCOPYSTUDIESONMORPHOLOGYANDDISTRIBUTIONOFSURFACEMODIFIEDSILICAANDCLAYFILLERSINANETHYLENE-OCTENECOPOLYMERRUBBER；Capturingstrainlocalizationbehindageosynthetic-reinforcedsoilwall

简介：[篇名]ADVANCEDLASERAPPLICATIONSINMICROELECTRONICSANDDATASTORAGEDEVICES（INVITED)，[篇名]ANNEALINGTEMPERATUREDEPENDENCEOFCONTACTRESISTANCEANDSTABL1TYFORTi/AI/Pt/AuOHMICCONTACTSTOBULKn=ZaO，[篇名]Applicationsofthermographyintheassessmentofmasonry,airportpavementsandcompositematerials，[篇名]BulkPlasmaProductionUsingGaseousDischargeSystemwithExternalElectronInjection，[篇名]CharacterizationOfNano-MeterScaleRoughnessOfCVDSiliconAndSiliconDioxideFilmsFor3-DDeviceIntegration，[篇名]CLEANINGOFTHESURFACEOFSILICONSTRUCTURESINTHETECHNOLOGYOFVERYLARGE-SCALEINTEGRATEDCIRCUITSWITHTHEUSEOFRAPIDHEATTREATMENT，[篇名]Effectsofactiveelementsonoxideremovalbyavacuumarc。

简介：[篇名]64-Channelextendedgateelectrodearraysforextracellularsignalrecording，[篇名]ANewDesignforCoatingThinFilmAluminaonStainlessSteelforBiomedicalApplications，[篇名]Anewdevelopmentofpolymer/metaloxidehybridparticles，[篇名]Anewsurfacemodificationmethodtoalleviatestictionofmicrostructures，[篇名]Anewtechniqueforsurfacemodificationinmagnesiumalloysbyapplyingmagnesiumoxidecoating，[篇名]AdhesionMechanismatMetal-OrganicInterfacModifiedbyPlasma，[篇名]AminatedPolyacrylonitrilcFibersforHumicAcidAdsorption:BehaviorsandMechanisms。

简介：SY509-3-01[篇名]Changesinsurfaceintegrityinmagneticfieldassistedmachining；SY509-3-02[篇名]Characterizationofmodifiedsurfaceofindiumtinoxidefilmduringprocessoflaserpatterning……

简介：SY509-3-15[篇名]PropertiesofAUandAgSchottkydipdespreparedonundopedn-ZnO；SY509-3-16[篇名]QuantitativeCharacterizationandProcessOptimizationofLow-TemperatureBondedCopperInterconnectsfor3-DIntegratedCircuits；……

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简介：[篇名]SignificantincreaseinmachinepartdurabilityandlongevityduetothenewpatentedLincarb,LinterprocessandLinheattechnologies，[篇名]Lasersurfacetreatmentofsteels，[篇名]ForecastingofthePhaseTransformationHardenedZoneandGorrelationInfluenceFactorsintheSurfaceHeatTreatmentbyPlasma，[篇名]Fatigueandfracturebehaviorofalasersurfaceheattreatedmartensitichigh-nitrogentoolsteel，[篇名]Theoreticalmodelsofsurfaceheattreatmentofproductsinsolarfurnaces-1:uniformradiant-energyflux。

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