简介：商业汇票按其是否计息分为带息商业汇票和不带息商业汇票。不带息应收票据核算比较简单,带息应收票据会计处理涉及到利息的计算,相对要复杂一些,尤其是带息应收票据计息时间的确定以及贴现业务,一直是讨论与关注的问题。本文结合自己的教学体会,对其进行系统分析和总结,以期为会计实务工作者提供借鉴。

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简介：Withafluctuating2008comestoanend,nownew2009hasap-proachedtous.Recently,AnalYsisandForecastofChinaEcon-omyin2009(BlueBookofChinaEconomy),bytheEconomicsDepartmentofChineseAcademyofSocialSciences.therelatedgovernmentaldepartments,researchinstitutesandexpertsandscholarsfromdomesticwell-knowncollegesanduniversities,wasissued.Thisauthorityre-portgaveanalysisofthesehotissuesanddifficultiesin2008Chinaeconomic

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简介：DuringtheEighthFive-YearPlanperiod,ShaanxiProvinceintensifiedtherestructuringofinvestmentandmacro-controlinfixedassetsinvestmentbyimplementingthepolicyof"limitingtotalamount,readjustingstructure,rectifyingorderandimprovingefficiency".ThewholeprovincerealizedRMB110billioninfixedassetsinvestment,(includingRMB86.5billionbystate-ownedunits,RMB14.23billionthroughloansfromtheconstructionbank,makingup16.5percent),RMB67billionmorethanintheSeventhFive-YearPlanperiod,withanannualincreaseof26.5percent.Thankstothesupport,agroupofmedium-to-largeandkeyprojectshavebeenputinto

简介：Nomatterwhereheisandwhathedoes,Dr.Shenalwaysconsidershimselfasadevotedresearcher,andholdstoughmindthathewillgofurtheralongthemedicineinnovation,headingforthehealthandhappinessofhumanbeing.