简介：首先证明两个引理。引理1如果cosα=p/q,(q,p为整数且q≠0)则q~ncosnα是整数,其中n∈N∪{0}。证明:由cosα=p/q得qcosα=p

简介：会计信息化环境下，期末转账功能可以实现对单位期末转账业务的高效处理。本文以会计信息化软件金蝶K／3为蓝本，对期末转账功能进行了详细全面地介绍。

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简介：金蝶K／3ERP管理系统作为当今主流ERP软件被广泛应用。本文针对其标准财务部分的应用障碍，剖析产生的原因并提出行之有效的处理方法。

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简介：China’sstockmarkethasexperiencedmorethan20yearsofdevelopment.Despitetheconceptofvalueinvestmenthasalreadybeenreflectedinstockinvestment,manyinvestors,especiallysmallandmediuminvestors,stilldonotpaymuchattentiontovalueinvestment.Blindnessandspeculativethinkingstillaffectinvestment.Thispaperchoosesthebankingindustryastheanalysisobjectandusestherelativevaluationapproachtoevaluatetheprice-earningsratio(P/Eratio),price-to-bookvalueratio(P/Bratio),andprice-earningstogrowth(PEG)ofthe10listedbanks,thenjudgestheinvestmentvalueofeachbankandfocusesonthevaluationandpricingofthebankingwithrapidgrowth.Basedonthis,thechoiceofvalueinvestmentdecisionsismade,tryingtoprovideademonstrationforinvestorstomakevalueinvestmentdecisions.Finally,itisrecommendedtoinvestinChinaMerchantsBank(CMB),MinshengBank,ShanghaiPudongDevelopmentBank(SPDB),IndustrialandCommercialBankofChina(ICBC),HSBCBank,andBankofChina.ItisnotrecommendedtoinvestinPingAnBank,BankofCommunications,IndustrialBank,andChinaCITICBank.

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简介：一、汽车4S店税务筹划的必要性近几年，我国汽车经销行业呈现供需两旺，4S店在我国发展非常迅猛，数量增加的同时行业竞争异常激烈。许多4S店在薄利经销的同时依靠行业“潜规则”获取利润，如购车送礼包、送保养；车身亏本卖，暗中有返利等。税务部门开展税收检查中发现不少4S店存在大量税务违规行为。

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简介：TheZimbabweanfinancialsectorhasbeenretrogressive,constrained,andunpredictablesincetheyear2000,servingforthemultiplecurrencyperiods(2009-2013)afterthedemonetizationofthedomesticdollar.ThesectorsincethenhasseenanumberofcommercialbanksfailtomeetRBZ(ReserveBankofZimbabwe)minimumcapitalrequirements,putundercuratorship,delistedorliquidatedbecauseofamyriadofoperationalandfinancialchallenges.Theobjectiveofthisstudyistomakeanassessmentofwhetherornottheintroductionofbondnoteshasbeenacurseorblessing.Thestudydrewrawdatafrombankaccountholders,academics,generalpublic,corporateworldandcommercialbanksinMasvingoforanalysisandinterpretation.Thestudyestablishedthatthemajorityofpeople,corporateworldandcommercialbankswerescepticaltoembracethesurrogatebondnotesbecauseoftheuncertainties,operationalandfinancialrisksthattheypausedonthedomesticfinancialmarkets.Itwasalsodiscoveredthatmostbankswerequicktopayclients’withdrawalsinbondnotes,deductUSdollarequivalencesfromtheiraccounts,anddistinguishbondnotesfromUSdollarsatthepointofmakingdepositsandforeignbusinesstransactions.ItwasalsorealizedthattherewasmarketindisciplineandtradinginbiggerUSdollarnotesintheinformalsectorandseriousshortageofthesamenotesintheformalsector.ThestudyconcludedthattheintroductionofbondnotestotradeparalleltotheUSdollarbroughtaseriousshortageofcashonformalmarketsandincreasesinthegeneralpricelevelofgoodsandservices.ThestudythereforerecommendsthattheRBZshouldcompletelywithdrawthebondnotesfromthemarkettoaccordtheUSdollaritsworldmarketvalueandrestoreconfidenceanddisciplineintheZimbabweanfinancialsector.ThestudyalsorecommendsanotheroptionoftheadoptionoftheSouthAfricanRandasaninterventionistwayofsolvingZimbabwe’sliquiditycrises.

简介：ByusingGARCHandEGARCHmodels,theauthorsexaminetherelationshipbetweenpricevolatilityandnewinformationflow,representedbytradingvolume,andpastinformationflow,representedbytheARCHeffect,intheShanghaiStockMarketforthethreedifferentperiodsfromJuly1998toDecember2002:thesoftperiod,thebullperiod,andthebearperiod.Theempiricalresultsshowthat:(1)thereexistsa'leverageeffect'inthestockmarket;thatis,negativenewshadagreaterimpactonstockpricevolatilitythandidpositivenewsinthesoftperiodandbearperiod,butinthebullperiodthe'leverageeffect'behavesdifferently；(2)thereisasignificantlypositiverelationshipbetweentradingvolumeandstockpricevolatility,andsucharelationshipisevenmoresignificantinthebearperiod;(3)itturnsoutthatinthethreeperiods,therelationshipsbetweenstockpricevolatilityandinformationflow,bothpastandnew,arenotthesame;thatis,inboththesoftandbullperiods,boththeARCHeffect,reflecting'pastinformationflow',andtradingvolume,reflecting'newinformationflow',explainpricevolatilitysimultaneously,butinthebearperiod,theARCHeffectissubstantiallyreduced.Thesefindingsprovidekeyevidenceforunderstanding,explaining,andtrackingthecharacteristicsofpricevolatilityandthechangingrulesofthestockmarketinChinamorecomprehensively.

简介：探索新方法交流新经验———全国省会城市第十四次审计工作交流会在石家庄召开张建国贾拴良１９９６年９月９日至９月１３日，全国省会城市第十四次审计工作交流会在河北省石家庄市召开。参加会议的有贵阳、呼和浩特、合肥、杭州、济南、长沙、南昌、海口、兰州、银川、长...

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