2. Copyright statement: Generally speaking, both master's and doctoral dissertations must be accompanied by a copyright statement before the text and become a separate page. Individual undergraduate graduation thesis also has this item.
3. Abstract: It needs to be highly summarized, and the language is concise and clear. The Chinese abstract is about 100-200 words (different institutions may have different requirements).
4. Keywords: Choose 3-5 words from the title or text of the paper (different institutions may require different things) as keywords. Keywords need to be separated by semicolons or commas.
5. Table of Contents: Write the table of contents and indicate the page number. First-level and second-level titles of the text (lower-level titles can also be marked according to the actual situation), references, appendices, acknowledgements, etc.
6. Text: In general, the number of words in the text of graduation thesis of junior college is more than 3,000 words, that of bachelor of arts is more than 8,000 words, and that of master's thesis may be more than 30,000 words (different institutions may have different requirements).
The causes and countermeasures of bad debt reserve are the allowance account of accounts receivable.
In other words, your company's credit sales (accounts receivable) may not be recovered in part or in whole for various reasons (maybe the other party doesn't want to give it, capital turnover problems, bankruptcy, etc.). ), so I have bad debts for myself. Therefore, it is necessary to establish an early warning mechanism, that is, a bad debt preparation mechanism.
By making provision for bad debts, the financial situation of the company can be more truly and accurately reflected. Bad debt provision is to offset accounts receivable according to the amount of accounts receivable and a certain proportion (estimated proportion, according to the reputation of credit customers, etc.), just like accumulated depreciation, to offset fixed assets. To reflect the actual amount of accounts receivable that can be recovered.
Bad debt reserve is an early warning mechanism because when the amount of bad debt reserve account of an enterprise reaches a certain amount, you can decide to sell on credit instead of on credit according to the financial situation to ensure the capital turnover of the enterprise.
Accounts receivable belong to assets, but too many accounts receivable can't be collected, which will make the actual assets of the company look swollen. Especially large companies, or listed companies, seem to have a large amount of assets, but in fact many assets can not be recovered, which will give investors an illusion.
If you buy stocks and look at the financial reports of enterprises, you should pay attention to this one.
Causes and Countermeasures of Bad Debt Loss The main reason of bad debt loss is the poor management of the defaulting unit, which may make it difficult to recover accounts receivable.
Are there any papers on the causes and countermeasures of false accounts? How many words do you need and when do you need them?
This paper discusses the causes and countermeasures of empty nesters. What is an empty nest? It is said that the word "empty nest" comes from a fairy tale: in a dense mountain forest, there are many birds, some of them are dancing and some are singing. However, in this mountain forest, there are a pair of old birds lying in their nests, sighing in their hearts: the children's wings are hard and they all fly away, leaving us two old people so sad and lonely. ...
Literally speaking, an empty nest is an "empty nest", which is a metaphor for the scene after a bird leaves its nest. Now it extends to the empty and lonely state of the family after the children leave. In other words, an empty-nest family refers to a family that has no children and only the elderly live alone.
"Empty-nester family" refers to the elderly families who have reached retirement age and have no children to live with them, including single elderly families and couples.
Causes and countermeasures of bad debt losses: how to write the meaning of the paper? I can write it for you.
The title should be concise, specific and accurate, which can summarize the specific content of the paper, help to select keywords, and conform to the relevant principles of compiling title catalogue, indexing and retrieval.
2. Propositional method
Concise and to the point.
3. English title method
(1) English titles mainly appear in the form of phrases, especially noun phrases, that is, titles basically consist of one or several nouns plus their prepositions and/or postattributes; The title of phrase type should determine the head word and then modify it before and after. The order of each word is very important, and improper word order will lead to inaccurate expression.
(2) Generally don't use declarative sentences, because the title mainly plays a marking role, and declarative sentences are easy to make the title judgmental, not refined and not eye-catching. In a few cases (critical, comprehensive and refuting), the question can be used as the title, because the question has an exploratory tone and is easy to arouse the reader's interest.
Causes, Harms and Countermeasures of Accounting Information Distortion I. Causes of Accounting Information Distortion
(A) information asymmetry
Information asymmetry is the premise for accounting information producers to provide false accounting information. Business operators often proceed from their own interests and conceal or falsely report their business results; So that accounting subjects can't really move towards scientific management according to the requirements of market economy.
(B) the accounting system is not perfect
The malpractice of accounting management system is the main reason for the distortion of accounting information.
As a member of an enterprise, accountants are controlled and restricted by the leaders of their own units, and must conduct accounting according to the will of the leaders of the enterprise, make false accounts and provide false accounting information, so that accounting information cannot truly reflect the actual economic situation of the enterprise.
(C) the supervision system is not perfect
Imperfect supervision mechanism will also lead to accounting information distortion. Because China's socialist market economic system has not yet been established and perfected, it has not adapted to the market economy in many aspects. From the perspective of accounting supervision, the reform has given flexibility to enterprise accounting, but wrong thinking has caused increasingly serious problems such as accounting distortion. Due to the wide range of tasks of audit supervision and the aging knowledge of personnel, audit supervision does not adapt to the tasks undertaken and the goals to be achieved, and fails to ensure the quality of accounting information well.
Punishment measures are not in place.
Non-compliance with laws and lax enforcement are also important factors of accounting information distortion. In order to standardize accounting work, China has formulated a series of laws and regulations, which are basically in line with international standards. However, the operators and accountants of some enterprises turn a blind eye to the law, and their legal concepts are extremely weak. Some law enforcement departments have no rules to follow and enforce the law at will, which encourages the illegal behavior of operators. Accounting fraud is often "economic punishment, light administrative and legal punishment;" Heavy penalties for units and light penalties for individuals; Emphasis on internal handling, light external public handling ",thus weakening the effectiveness of the law.
(E) Accounting personnel quality and professional judgment
The quality and professional judgment of accountants are closely related to the reliability of accounting information quality. On the one hand, the professional quality is not high and the concept of professional ethics is not strong, which leads to the lack of scientific theoretical guidance and strict professional training for accountants. On the other hand, the daily management level of accountants is low. Daily assessment, continuous learning and knowledge updating become weak links, which greatly reduces the actual professional level of accountants. The competent department often listens to the opinions of the person in charge of the unit, which leads to the emergence of "untenable, untenable" accountants. They succumb to the leadership of the unit for self-protection, lack independence in accounting, and cannot play the role of internal supervision.
(6) The basic accounting work is weak.
Some units ignore the provisions of the Basic Accounting Work Standard, the setting of accounting institutions is unreasonable, the accounting personnel are unreasonable, the post responsibility system is not clear, the accounting handover procedures are not standardized, there is no effective internal management system, and the accounting supervision mechanism is not perfect.
Second, the harm of accounting information distortion
Endanger the market economic order
Distorted accounting information is the fuse of transmitting wrong information and misleading economic behavior. Microscopically, the influence of accounting information permeates the whole process of management, production and operation activities, including investment, fund-raising, decision-making, planning or controlling the distribution of benefits. Distorted accounting information directly affects the national tax revenue, leads to the distortion of various economic indicators, and finally leads to the deviation of national economic policies from reality, the introduction of wrong social and economic policies, and serious social and economic contradictions.
(two) damage the interests of all parties
The essence of accounting information distortion is related to the distribution of economic benefits. In addition, for the recognition of product sales revenue and cost, some units are driven by interests such as concealing revenue, reducing profits and reducing taxes, which may reduce the amount of revenue recognition and increase the amount of cost. Postpone the confirmation time, otherwise, if the operator wants to exaggerate the business performance, it will distort the information accordingly.
(3) Inducing economic crimes
Forge accounting bills, spread costs indiscriminately, set up "two accounts", evade state taxes, and transfer state funds to engage in "small treasury". This will lead to the production and operation activities can not be scientific and institutionalized, weakening the authority of national financial laws and regulations. Cause confusion, thus inducing economic crimes.
(4) endangering accounting personnel
In fact, the distortion of accounting information greatly reduces the behavior of operators in implementing the national financial law and discipline, or reduces the intensity of implementing the financial law and discipline in actual operation, which is a trampling on the national financial law and discipline to a certain extent. Accountants should strengthen their professional ethics, do not make false accounts, and do a good job in accounting in good faith, otherwise the light ones will be transferred from accounting posts, and the heavy ones will be punished by law.
Third, suggestions and countermeasures to prevent accounting information distortion
(1) Strengthen the study and application of accounting regulations and standards, and reduce the display space of false accounting information.
First, study, improve and skillfully use accounting standards and accounting systems, reduce the whitewash space of financial accounting reports, appropriately increase notes to financial statements, reasonably disclose non-financial information, and further improve and strictly regulate the disclosure of related party transactions. Strictly follow the modern enterprise system, correctly confirm income, cost and profit, and strengthen assets, liabilities and owners' rights and interests; Presentation of income, expenditure, profit and cash flow information.
(B) the establishment of a sound modern enterprise system
Only by establishing and perfecting the modern enterprise system, making the enterprise truly become an independent, self-financing, self-development and self-restraint legal entity and market competition subject with clear property rights, clear rights and responsibilities, separation of government from enterprises, and improving the internal accounting control system of the unit, can the enterprise strictly abide by implementation of accounting laws and regulations, consciously abide by economic laws, and provide true and reliable accounting information.
(three) from the perspective of legislative enforcement, increase the punishment and fraud costs.
Strictly enforce the law, improve the seriousness of laws and regulations, and ensure that laws are strictly observed and violators are prosecuted. The newly revised Accounting Law clearly stipulates the legal liability for illegal acts, especially the blow to providing false accounting information. However, whether the law can be strictly enforced has become a top priority. If the law is not strictly enforced, the law can only become a decoration. Under the condition of socialist market economy, although accounting fraud and accounting information distortion can not be completely eliminated, a practical and severe punishment system must be formulated. For malicious counterfeiters, it is necessary to increase penalties, and to impose economic and criminal penalties on counterfeiters and responsible persons through legislation and law enforcement. Not only will you have to pay the price of reputation, but the person in charge of the unit and the person directly responsible who have caused serious consequences will also be jailed, so that the price paid by malicious counterfeiters far exceeds the income. Only by raising the cost of accounting fraud can we fundamentally curb the increasingly rampant trend of accounting fraud. Strengthening law enforcement can ensure the authenticity of accounting information.
(D) enhance the accounting legal awareness of the person in charge of the unit.
Strengthen the legal awareness of the person in charge of the unit and strengthen the leadership of the person in charge of the unit on accounting work. Only by strengthening the legal awareness of the person in charge of the unit can we effectively avoid the occurrence of accounting violations and urge accountants to provide true and complete accounting information according to law. In the construction of accounting work, we should not only focus on accounting departments and accountants, but also promote this work to the whole economic management, treat both the symptoms and root causes, and eliminate the distortion of accounting information.
(5) Improve the internal supervision mechanism.
The more the economy develops, the more important accounting is. Perfecting the internal control system and strengthening accounting supervision are the keys to ensure the quality of accounting information. Establish and improve the supervision system, formulate practical daily supervision, temporary supervision, beforehand, during, post supervision and follow-up supervision, and implement them; Improve the accounting information supervision system, increase the intensity of accounting supervision, and curb the spread of accounting information distortion; To correctly handle the relationship between the interests of the unit and the state, the person in charge of the unit should actively support the accounting personnel to exercise their supervisory duties, set an example, and establish a good image of accounting personnel in economic management.
(6) Play the role of external supervision.
Strong external supervision system. It is an international practice to verify, inspect and supervise the quality of accounting information. Financial, taxation and auditing organs at all levels should strengthen financial inspection and audit supervision of enterprises according to law, give guidance to accounting personnel of subordinate units, supervise and inspect accounting, correct problems found, severely deal with fraud and violation of financial discipline, and give administrative sanctions to relevant personnel until criminal responsibility is investigated.
(7) Strengthen the education of accounting professional ethics and improve the comprehensive quality of accounting team.
Improve the quality of accounting personnel, improve the political and ideological level of accounting practitioners, and strengthen moral and ethical cultivation and legal concept; At the same time, we should attach importance to the appointment and annual assessment of accounting professional and technical qualifications and strengthen the management of accounting certificates; Do a good job in the routine management and follow-up education of accounting personnel. Prevent accounting fraud and eliminate accounting information distortion; Strengthen law enforcement, so that "there are laws to follow, laws to be followed, law enforcement to be strict, and offenders to be prosecuted". The person in charge of a unit that instigates or instigates accountants to fabricate or tamper with accounting data, or practices fraud, which harms social interests, shall be severely punished according to law, and the legal responsibility of the responsible person shall be investigated, and it shall be discovered and dealt with at any time, so as to truly achieve equality before the law. Make accountants "stand up and stand up" to ensure the fundamental interests of accountants; Strengthen supervision, financial, taxation and auditing organs at all levels should strengthen financial inspection and audit supervision of enterprises according to law, and competent departments at all levels should also take responsibility, guide accounting personnel of their subordinate units, supervise and inspect accounting, correct problems found, severely deal with fraud and violation of financial discipline, and give administrative sanctions to relevant personnel until criminal responsibility is investigated. Give play to the role of social intermediary institutions such as audit firms and accounting firms.
Improving the quality of accounting information is an urgent and arduous task, which requires the joint efforts of * * * and the supervision departments and employees of the whole society. It is necessary to strengthen the training and continuing education of accounting personnel, accurately master accounting standards, and conduct accounting and accounting supervision as required. Strengthen the professional ethics education of accounting personnel, fully understand the importance and seriousness of accounting work, make them be selfless, honest, adhere to principles and not seek personal gain when performing their duties, ensure the truthfulness, completeness and accuracy of accounting information, and put an end to the phenomenon of forging and fabricating accounting information. Give full play to the accounting and supervision functions of accounting, and standardize the whole accounting process according to the requirements of the Basic Accounting Work Standard.
Lay a good foundation for accounting information reporting, effectively prevent and control accounting information distortion from the source, implement the system, and achieve practical results. Establish a perfect, healthy and high-quality accounting information system to provide reliable guarantee for the effective operation of our economy.
This paper discusses the causes, hazards and preventive measures of boiler corrosion. 1) During boiler combustion, the flue gas often contains some corrosive gases and substances, such as sulfur oxides. These substances will cause strong corrosion to the boiler, and in severe cases will damage the boiler in a short time. When the flue gas entering the boiler contains sulfur dioxide, part of it will be converted into sulfur trioxide, which will combine with the water vapor in the flue gas to generate sulfuric acid vapor, which can significantly increase the dew point temperature of the flue gas and condense on the surface of low-temperature metal to form sulfuric acid solution, which will react with alkaline ash and metal, thus causing corrosion. Because it often occurs on the low-temperature heating surface of boilers, it is called low-temperature corrosion. Low-temperature corrosion is characterized by uniform corrosion, which gradually reduces the thickness of the tube wall and even cracks, which is extremely harmful to the safe operation of the boiler. There are not only sulfur trioxide but also water vapor in the flue gas, and they interact to generate sulfuric acid vapor. If the temperature of the pipe wall is lower than a certain value, sulfuric acid vapor will condense on the pipe wall and cause corrosion. 2) Scale will lead to metal corrosion under scale. Under the condition that scale is attached to the heating surface of the boiler, the boiler water seeping from the holes and gaps of scale will evaporate rapidly between the deposited scale layer and the heating surface of the boiler. Under the scale layer, boiler water can be concentrated to a very high concentration. Some of these substances, such as NaOH, will seriously corrode the heating surface of the boiler at high temperature and high concentration. Scaling and corrosion promote each other, which will soon lead to the damage of metal heating surface, thus causing the explosion accident of boiler tubes. Chemical descaling can be divided into alkali washing method and acid washing method. Alkali washing method is to inject different kinds of alkali liquor with different concentrations into the boiler, and then boil it under a certain pressure, usually for 48 hours or more, so as to achieve the purpose of alkali washing. During acid cleaning, acid can not only remove the scale on the heating surface of the boiler, but also react with metals, causing the boiler to be corroded or perforated. Therefore, the technical requirements of pickling are relatively high, and general units and individuals are not allowed to engage in pickling and descaling business without approval. When cleaning the boiler by pickling, it must be carried out by pickling units with corresponding pickling grades. This pickling unit must hold a chemical cleaning license issued by the boiler and pressure vessel safety supervision department.
Reasons and countermeasures of quotation below cost The quotation of general cost is customized according to the basic situation of the product. The reason why the quotation is lower than the cost is because of the value of the product itself and the poor market sales.
The countermeasures are to improve quality, efficiency, publicity and image.
How to write the paper opening report? My topic is the causes and countermeasures of false accounts. How to write the opening report?
First of all, we should sort out the information collected in the preparatory work, including the name, content, theoretical basis, participants, organizational arrangements and division of labor, estimated time and funds, etc.
The first is the drafting of the title. The topic has been established in the preparatory work, so the topic of the opening report is not a problem. Just write down your research topic directly. For example, I once instructed a group of students to study the Lunjiao culture, such as "Lunjiao cake", Lunjiao woodworking machinery, and Lunjiao cultural relics. The proposed topic is "Research on Lunjiao Culture".
The second is the writing of content. The main contents of the opening report include the following parts:
First, the research background. The so-called discipline background mainly refers to why we should study this discipline, so some disciplines simply call this part "asking questions", which means why we should ask this question, or why we should ask this discipline. For example, in the background of a project I directed, "Research on Lunjiao Culture", it is said that in the wave of reform and opening up, Lunjiao, as a corner of the Pearl River Delta, has a rapid economic development. At the same time, what is the development of her culture, what achievements it has, what impact it has on residents, and what needs to be improved. Of course, there are many contents of background description, which can be social background or natural background. The key is what we have determined.
Second, the content of the study. The content of the subject research, as its name implies, is what our subject should study. For example, the subject "The New Eight Scenes of Foshan" directed by Mr. Huang Shu of our school, the research content is: "Focusing on the New Eight Scenes of Foshan, investigating the yesterday, today and tomorrow of Foshan's historical and cultural precipitation, and combining with the economic development trend of Foshan, making a feasibility report and development plan for developing cultural tourism with the new eight sceneries and new weather."
Third, the purpose and significance of the study.
The purpose of the study should be to describe what you hope to achieve in this study or what you hope to get. For example, the research topic of "Re-taking the Long March Road" directed by Mr. Ye in our school is described in the column of its research objectives:
1. By reappearing the course of the Long March and recalling the great achievements of the Red Army soldiers, we have a deeper understanding and feeling of the general situation of the Long March, what difficulties and obstacles we encountered on the way, and what the spirit of the Long March is.
2. Through the division of labor, cooperation, communication, presentation and explanation among the students in the group, cultivate the spirit of cooperation and participation and the ability of self-presentation.
3. Through this activity, students' information technology has been improved and their information literacy has been further improved.
Fourth, research methods.
In the part of "research methods", we should put forward the ways or procedures for our research group to solve this problem. Generally speaking, the research methods of research-based learning are: field investigation (the method of organizing students to conduct field investigation in their places of study, so as to draw conclusions), questionnaire investigation (the method of setting some questions according to the situation of the subject and the content to be understood, and investigating relevant personnel in the form of questionnaire), personal interview (the method of directly interviewing relevant personnel to master first-hand information) and literature investigation (by consulting various materials, charts, etc.)
Fifth, the steps of research.
The steps of subject research, of course, refer to what steps the subject has to go through to achieve the purpose of research. Therefore, this part should focus on our topic, which is about to be completed in several steps. Generally speaking, the basic steps of the subject research are nothing more than the following aspects: preparation stage, data access stage, field investigation stage, questionnaire investigation stage, interview stage, data analysis and arrangement stage, and summary and reflection stage of this subject.
Six, project participants and organizational division of labor.
This belongs to the management category of this study, but it can't be ignored. Due to poor management, students can't define their responsibilities, sometimes they are lazy or shirk their responsibilities, and sometimes they do repetitive work. Therefore, the organization and division of labor of project participants is very important. It is best to divide all the students involved in the research into several groups, and each group will elect a leader through democratic elections, who will be responsible for the task allocation and implementation of the group. Then according to the situation of this topic, the related research tasks are divided into several parts, and one group is responsible for one part. Finally, the team leader will organize personnel to summarize and sort out.
Seven, the project budget.
A project needs some funds to start, so finally, it is necessary to roughly estimate how much money this project needs, such as how much money it needs to collect information, the cost of field investigation, the cost of printing and distributing questionnaires, the space occupied by the research group, and the printing cost of some related materials and concluding reports. The so-called "the army has not moved, food and grass come first", without sufficient funds as the backing, the research of the subject will inevitably be difficult, stretched and even abandoned halfway. Therefore, the funds of this topic must be estimated at the beginning of the topic selection and planned in advance, so as to truly do the best research on this topic.