An Economic Basis for Open Standards

中央财经大学——金融学院“考金融，选凯程”！凯程2014中财金融硕士保录班录取8人,专业课考点全部命中,凯程在金融硕士方面具有独到优势,全日制封闭式高三集训,并且在金融硕士方面有独家讲义\独家课程\独家师资\独家复试资源,确保学生录取.其中8人中有4人是二本学生,1人是三本学生,3人是一本学生,金融硕士只要进行远程+集训,一定可以取得成功.摘要现任中央财经大学金融学院教授、院长、院学术委员会主任、国际金融研究中心主任。

毕业于中国人民大学经济学院，获经济学博士。

享受国务院政府特殊津贴，入选“新世纪百千万人才工程（国家级）”、教育部“新世纪优秀人才支持计划”、财政部“跨世纪学科带头人”。

曾在荷兰蒂尔堡大学、世界银行学院、美国国际经济研究所、哥伦比亚大学地球研究院、澳大利亚国立大学做高级访问学者。

兼任中国世界经济学会副会长、中国国际金融学会常务理事及副秘书长、中国国际经济关系学会常务理事、中国金融学会理事、中国财经教育分会金融专业协作组主任委员、亚太经济与金融论坛主席、亚洲经济专家会议（Asian Economic Panel，New York/Tokyo/Seoul）成员、中国证监会第12届发审会委员、中国人民银行货币政策委员会专家咨询组成员、X 鸿儒金融教育基金会学术委员、中国人民银行研究生部学位委员。

研究领域为国际金融和宏观经济。

曾主持国家自然科学基金项目、国家社会科学基金项目、教育部人文社科项目等课题，研究内容涉及新兴市场经济体的资本账户开放、金融自由化、全球经济失衡、国际货币体系改革、经济全球化、汇率制度和货币国际化等。

在《经济研究》、《世界经济》、《金融研究》和《国际金融研究》等学术刊物发表论文80余篇，出版学术著作10余本（包括主编和合著）。

近年来，作为亚洲经济专家会议（AEP）成员、亚欧经济论坛（AEEF）成员、德国开发研究院（GDI）中国地区协调人等，曾赴美国、英国、德国、意大利、挪威、日本、韩国、泰国、越南、印度尼西亚、马来西亚、新加坡、澳大利亚、巴西、XX和XX等国家和地区参加国际学术会议或进行公开演讲。

经济补偿英语作文Economic Compensation。

With the development of society, economic compensation has become an increasingly important issue. It refers to the compensation that people receive for the loss of property, income, or other tangible or intangible assets due to various reasons, such as natural disasters, accidents, and infringement of rights and interests.Economic compensation plays an important role in protecting the legitimate rights and interests of citizens and maintaining social stability. It not only reflects the value of fairness and justice in society, but also promotes the development of the economy and the improvement of people's living standards.In recent years, economic compensation has become a hot topic in China. The government has enacted a series of laws and regulations to protect the rights and interests ofcitizens, such as the Tort Liability Law, the Consumer Protection Law, and the Labor Contract Law. These laws and regulations have provided a legal basis for economic compensation and ensured the legitimate rights andinterests of citizens.However, there are still some problems in the implementation of economic compensation. For example, some compensation standards are not clear or not reasonable, which leads to disputes and conflicts. Some compensation funds are not distributed fairly, which causes dissatisfaction among the affected people. Some compensation procedures are complicated and time-consuming, which makes it difficult for people to get timely and effective compensation.To solve these problems, we need to improve the compensation system and strengthen the protection of citizens' rights and interests. First, we should establish a scientific and reasonable compensation standard, which takes into account the actual losses and the economic development level of the region. Second, we should improvethe compensation fund management system, and ensure that the funds are used for the intended purpose and distributed fairly. Third, we should simplify the compensation procedures and improve the efficiency of compensation, so that people can get timely and effective compensation.In conclusion, economic compensation is an important issue that affects the interests of citizens and the stability of society. We should attach great importance to it and improve the compensation system to protect the legitimate rights and interests of citizens. Only in this way can we build a harmonious and stable society and promote the sustainable development of the economy.。

国际会计考试题及答案英文International Accounting Exam Questions and AnswersQuestion 1: Define the term "Double Entry Accounting" and explain its significance in the accounting process.Answer 1: Double Entry Accounting is a system of recording financial transactions in which every entry to the debit side of an account must be balanced with an entry of equal value to the credit side of another account. It is significant because it ensures that all financial transactions are accurately recorded and that the accounting equation (Assets = Liabilities + Owner's Equity) remains balanced.Question 2: What is the purpose of the statement of cash flows in a set of financial statements?Answer 2: The statement of cash flows provides information about a company's cash receipts and cash payments during a particular period. It helps investors and creditors to understand the liquidity and solvency of the company, as well as its ability to generate cash and support its operations.Question 3: Explain the difference between "Historical Cost" and "Fair Value" in accounting.Answer 3: Historical Cost is the original purchase price of an asset or the original cost of a liability, while FairValue is the estimated amount for which an asset could be exchanged or a liability settled between knowledgeable,willing parties in an arm's length transaction. Historical Cost is used in the preparation of financial statements under the accrual basis of accounting, whereas Fair Value is often used for valuation purposes, particularly in the context of financial instruments.Question 4: What are the main components of the International Financial Reporting Standards (IFRS)?Answer 4: The main components of IFRS include the IFRS Standards, the International Accounting Standards (IAS), the Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC), and theStandards Advisory Council (SAC). These components provide a comprehensive set of rules and guidelines for the preparation and presentation of financial statements.Question 5: Describe the process of preparing a balance sheet.Answer 5: Preparing a balance sheet involves listing all of a company's assets, liabilities, and equity at a specific point in time. Assets are listed on the left side of the balance sheet and are categorized as current (short-term) or non-current (long-term). Liabilities are listed on the right side and are also categorized as current or non-current. Theequity section shows the owner's investment and retained earnings. The balance sheet must always balance, reflectingthe equation: Assets = Liabilities + Equity.Question 6: What is the role of an auditor in the financial reporting process?Answer 6: An auditor's role is to provide an independent assessment of a company's financial statements to ensure they are free from material misstatement and are presented fairly, in all material respects, in accordance with the applicable financial reporting framework, such as IFRS or Generally Accepted Accounting Principles (GAAP). The auditor's report provides assurance to stakeholders that the financial statements are reliable.Question 7: Explain the concept of "Conservatism" infinancial accounting.Answer 7: Conservatism is a principle in financial accounting that suggests that accountants should exercise caution when making estimates and judgments. It involves recognizing potential losses immediately but delaying the recognition of gains until they are realized. This principle helps to avoid overstatement of assets and income, thus providing a more prudent and cautious view of a company's financial position.Question 8: What is the difference between "Revenue Recognition" and "Matching Principle"?Answer 8: Revenue Recognition is the process of recognizing revenue in the accounting records when it is earned or realizable and has been measured reliably. The Matching Principle, on the other hand, is the accounting concept that requires expenses to be recognized in the same period as therevenues they helped to generate. This ensures that the financial statements reflect the actual performance of the company for a given period.Question 9: Describe the purpose of the "Going Concern" assumption in financial accounting.Answer 9: The Going Concern assumption is the basis for preparing financial statements under the accrual basis of accounting. It assumes that the business will continue to operate for the foreseeable future and that it is not in the process of liquidation or bankruptcy. This assumption allows accountants to spread the costs of assets over their useful lives and to recognize revenues and expenses when they are earned or incurred, rather than when cash is received or paid.Question 10: What is the "Materiality" concept in the context of financial statements?Answer 10: Materiality is a concept in financial accounting that refers to the significance of an item or event inrelation to the financial statements. Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basisof the financial statements. The assessment of materiality depends on the size and nature of the item, the nature of the financial statements, and the needs of the users.End of Exam。

英文原文:The Java programming language and platform have emerged as major technologies for performing e-business functions. Java programming standards have enabled portability of applications and the reuse of application components across computing platforms. Sun Microsystems' Java Community Process continues to be a strong base for the growth of the Java infrastructure and language standards. This growth of open standards creates new opportunities for designers and developers of applications and services .Applications of JavaJava uses many familiar programming concepts and constructs and allows portability by providing a common interface through an external Java Virtual Machine (JVM). A virtual machine is a self-contained operating environment, created by a software layer that behaves as if it were a separate computer. Benefits of creating virtual machines include better exploitation of powerful computing resources and isolation of applications to prevent cross-corruption and improve security.The JVM allows computing devices with limited processors or memory to handle more advanced applications by calling up software instructions inside the JVM to perform most of the work. This also reduces the size and complexity of Java applications because many of the core functions and processing instructions were built into the JVM. As a result, software developers no longer need to re-create the same application for every operating system. Java also provides security by instructing the application to interact with the virtual machine, which served as a barrier between applications and the core system, effectively protecting systems from malicious code.Among other things, Java is tailor-made for the growing Internet because it makes it easy to develop new, dynamic applications that could make the most of the Internet's power and capabilities. Java is now an open standard, meaning that no single entity controls its development and the tools for writing programs in the language are available to everyone. The power of open standards like Java is the ability to break down barriers and speed up progress.Today, you can find Java technology in networks and devices that range from the Internet and scientific supercomputers to laptops and cell phones, from Wall Street market simulators tohome game players and credit cards. There are over 3 million Java developers and now there are several versions of the code. Most large corporations have in-house Java developers. In addition, the majority of key software vendors use Java in their commercial applications (Lazaridis, 2003).ApplicationsJava on the World Wide WebJava has found a place on some of the most popular websites in the world and the uses of Java continues to grow. Java applications not only provide unique user interfaces, they also help to power the backend of websites. Everybody is probably familiar with eBay and Amazon have been Java pioneers on the World Wide Web.eBayFounded in 1995, eBay enables e-commerce on a local, national and international basis with an array of Web sites.You can find it on eBay, even if you didn't know it existed. On a typical day, more than 100 million items are listed on eBay in tens of thousands of categories. on eBay; the world's largest online marketplace.eBay uses Java almost everywhere. To address some security issues, eBay chose Sun Microsystems' Java System Identity Manager as the platform for revamping its identity management system. The task at hand was to provide identity management for more than 12,000 eBay employees and contractors.Now more than a thousand eBay software developers work daily with Java applications. Java's inherent portability allows eBay to move to new hardware to take advantage of new technology, packaging, or pricing, without having to rewrite Java code.Amazon has created a Web Service application that enables users to browse their product catalog and place orders. uses a Java application that searches the Amazon catalog for books whose subject matches a user-selected topic. The application displays ten books that match the chosen topic, and shows the author name, book title, list price, Amazon discount price, and the cover icon. The user may optionally view one review per displayed title and make a buying decision.Java in Data Warehousing & MiningAlthough many companies currently benefit from data warehousing to support corporatedecision making, new business intelligence approaches continue to emerge that can be powered by Java technology. Applications such as data warehousing, data mining, Enterprise Information Portals and Knowledge Management Systems are able to provide insight into customer retention, purchasing patterns, and even future buying behavior.These applications can not only tell what has happened but why and what may happen given certain business conditions; As a result of this information growth, people at all levels inside the enterprise, as well as suppliers, customers, and others in the value chain, are clamoring for subsets of the vast stores of information to help them make business decisions. While collecting and storing vast amounts of data is one thing, utilizing and deploying that data throughout the organization is another.The technical challenges inherent in integrating disparate data formats, platforms, and applications are significant. However, emerging standards such as the Application Programming Interfaces that comprise the Java platform, as well as Extendable Markup Language technologies can facilitate the interchange of data and the development of next generation data warehousing and business intelligence applications. While Java technology has been used extensively for client side access and to presentation layer challenges, it is rapidly emerging as a significant tool for developing scaleable server side programs. The Java2 Platform, Enterprise Edition (J2EE) provides the object, transaction, and security support for building such systems.Metadata IssuesOne of the key issues that business intelligence developers must solve is that of incompatible metadata formats. Metadata can be defined as information about data or simply "data about data." In practice, metadata is what most tools, databases, applications, and other information processes use to define, relate, and manipulate data objects within their own environments. It defines the structure and meaning of data objects managed by an application so that the application knows how to process requests or jobs involving those data objects. Developers can use this schema to create views for users. Also, users can browse the schema to better understand the structure and function of the database tables before launching a query.To address the metadata issue, a group of companies have joined to develop the Java Metadata Interface (JMI) API. The JMI API permits the access and manipulation of metadata in Java with standard metadata services. JMI is based on the Meta Object Facility (MOF)specification from the Object Management Group (OMG). The MOF provides a model and a set of interfaces for the creation, storage, access, Metamodel and metadata interchange is done via XML and uses the XML Metadata Interchange (XMI) specification, also from the OMG. JMI leverages Java technology to create an end-to-end data warehousing and business intelligence solutions framework.Enterprise JavaBeansA key tool provided by J2EE is Enterprise JavaBeans (EJB), an architecture for the development of component-based distributed business applications. Applications written using the EJB architecture are scalable, transactional, secure, and multi-user aware. These applications may be written once and then deployed on any server platform that supports J2EE. The EJB architecture makes it easy for developers to write components, since they do not need to understand or deal with complex, system-level details such as thread management, resource pooling, and transaction and security management. This allows for role-based development where component assemblers, platform providers and application assemblers can focus on their area of responsibility further simplifying application development.Data Storage & AccessData stored in existing applications can be accessed with specialized connectors. Integration and interoperability of these data sources is further enabled by the metadata repository that contains metamodels of the data contained in the sources, which then can be accessed and interchanged uniformly via the JMI API. These metamodels capture the essential structure and semantics of business components, allowing them to be accessed and queried via the JMI API or to be interchanged via XML. Through all of these processes, the J2EE infrastructure ensures the security and integrity of the data through transaction management and propagation and the underlying security architecture.To consolidate historical information for analysis of sales and marketing trends, a data warehouse is often the best solution. In this example, data can be extracted from the operational systems with a variety of Extract, Transform and Load tools (ETL). The metamodels allow EJBs designed for filtering, transformation, and consolidation of data to operate uniformly on data from diverse data sources as the bean is able to query the metamodel to identify and extract the pertinent fields. Queries and reports can be run against the data warehouse that containsinformation from numerous sources in a consistent, enterprise-wide fashion through the use of the JMI API.Java in Industrial SettingsMany people know Java only as a tool on the World Wide Web that enables sites to perform some of their fancier functions such as interactivity and animation. However, the actual uses for Java are much more widespread. Since Java is an object-oriented language, the time needed for application development is minimal.In addition, Java's automatic memory management and lack of pointers remove some leading causes of programming errors. Most importantly, application developers do not need to create different versions of the software for different platforms. The advantages available through Java have even found their way into hardware. The emerging new Java devices are streamlined systems that exploit network servers for much of their processing power, storage, content, and administration.Benefits of JavaThe benefits of Java translate across many industries, and some are specific to the control and automation environment. Java's ability to run on any platform enables the organization to make use of the existing equipment while enhancing the application.IntegrationWith few exceptions, applications running on the factory floor were never intended to exchange information with systems in the executive office, but managers have recently discovered the need for that type of information. Before Java, that often meant bringing together data from systems written on different platforms in different languages at different times. Integration was usually done on a piecemeal basis, once it worked, was unique to the two applications it was tying together. Additional integration required developing a brand new system from scratch, raising the cost of integration.ScalabilityAnother benefit of Java in the industrial environment is its scalability. Even when internal compatibility is not an issue, companies often face difficulties when suppliers with whom they share information have incompatible systems. This becomes more of a problem as supply-chain management takes on a more critical role which requires manufacturers to interact more withoffshore suppliers and clients. The greatest efficiency comes when all systems can communicate with each other and share information seamlessly. Since Java is so ubiquitous, it often solves these problems.Dynamic Web Page DevelopmentJava has been used by both large and small organizations for a wide variety of applications beyond consumer oriented websites. Sandia, a multiprogram laboratory of the U.S. Department of Energy's National Nuclear Security Administration, has developed a unique Java application. The lab was tasked with developing an enterprise-wide inventory tracking and equipment maintenance system that provides dynamic Web pages.ConclusionOpen standards have driven the e-business revolution. As e-business continues to develop, various computing technologies help to drive its evolution. The Java programming language and platform have emerged as major technologies for performing e-business functions. the time needed for application development is minimal. Java also encourages good software engineering practices with clear separation of interfaces and implementations as well as easy exception handling. Java's automatic memory management and lack of pointers remove some leading causes of programming errors. The advantages available through Java have also found their way into hardware. The emerging new Java devices are streamlined systems that exploit network servers for much of their processing power, storage, content, and administration.中文翻译:Java编程语言和Java平台，已成为主要的实现电子商务功能的技术。

SAE Technical Standards Board Rules provide that: “This report is published by SAE to advance the state of technical and engineering sciences. The use of this report is entirely voluntary, and its applicability and suitability for any particular use, including any patent infringement arising therefrom, is the sole responsibility of the user.”SAE reviews each technical report at least every five years at which time it may be reaffirmed, revised, or cancelled. SAE invites your written comments and suggestions.QUESTIONS REGARDING THIS DOCUMENT: (412) 772-8512 FAX: (412) 776-0243TO PLACE A DOCUMENT ORDER; (412) 776-4970 FAX: (412) 776-0790http:\\Copyright 1996 Society of Automotive Engineers, Inc.SURFACE VEHICLE 400 Commonwealth Drive, Warrendale, PA 15096-0001RECOMMENDED PRACTICEAn American National Standard J1979REV.SEP97Issued 1991-12Revised 1997-09Superseding J1979 JUL96E/E DIAGNOSTIC TEST MODESForeword—This document describes the implementation of the Diagnostic Test Modes necessary to meet California On-Board Diagnostic (OBD II) and Federal On-Board Diagnostic (OBD) requirements for emission related test data. This document is one of several prepared by task forces of the SAE E/E Diagnostics Committee in order to satisfy the current and proposed regulations. The development of these recommended practices has been coordinated so that they are compatible with each other and with the legislation. Other documents necessary in addition to this document are:SAE J1930—E/E Systems Diagnostic Terms, Definitions, Abbreviations, and AcronymsSAE J1962—Diagnostic ConnectorSAE J1978—OBD II Scan ToolSAE J2012—Recommended Format and Messages for Diagnostic Trouble CodesIn addition, the diagnostic data communication link to be utilized with these recommended practices is specified by the regulation to be as specified in one of the following documents:SAE J1850—Class B Data Communication Network InterfaceISO 9141-2:1994(E)—Road vehicles—Diagnostic systems—CARB requirements for interchange of digitalinformationISO/DIS 14230-4:1997(E)—Road vehicles—Diagnostic systems—KWP 2000 requirements for emission-related systemsTABLE OF CONTENTS1. Scope (3)2. References (4)2.1 Applicable Publications (4)2.1.1 SAE Publications (4)2.1.2 ISO Publications (4)2.1.3 California ARB Publications (4)2.1.4 Federal EPA Publications (4)3. Definitions (4)3.1 Absolute Throttle Position Sensor (4)3.2 Bank (4)3.3 Base Fuel Schedule (4)3.4 Calculated Load Value (5)3.5 Continuous Monitoring (5)3.6 Fuel Trim (5)4. Technical Requirements (5)4.1 Diagnostic Test Mode General Conditions (5)4.1.1 Multiple Responses to a Single Data Request (5)4.1.2 Response Time (5)4.1.3 Minimum Time Between Requests From Scan Tool (5)4.1.4 Data Not Available (5)4.1.5 Maximum Values (6)4.2 Diagnostic Message Format (6)4.2.1 Addressing Method (6)4.2.2 Maximum Message Length (6)4.2.3 Diagnostic Message Format (6)4.2.4 Header Bytes (7)4.2.5 Data Bytes (7)4.2.6 Non-Data Bytes Included in Diagnostic Messages With SAE J1850 (7)4.2.7 Non-Data Bytes Included in Diagnostic Messages With ISO 9141-2 (7)4.2.8 Bit Position Convention (8)4.3 Allowance for Expansion and Enhanced Diagnostic Test Modes (8)4.4 Format of Data to be Displayed (8)5. Test Modes (9)5.1 Mode $01—Request Current Powertrain Diagnostic Data (9)5.1.1 Functional Description (9)5.1.2 Message Data Bytes (9)5.2 Mode $02—Request Powertrain Freeze Frame Data (9)5.2.1 Functional Description (9)5.2.2 Message Data Bytes (10)5.3 PIDs for Modes $01 and $02 (10)5.4 Mode $03—Request Emission-Related Powertrain Diagnostic Trouble Codes (17)5.4.1 Functional Description (17)5.4.2 Message Data Bytes (18)5.4.3 Powertrain Diagnostic Trouble Code Example (19)5.5 Mode $04—Clear/Reset Emission-Related Diagnostic Information (20)5.5.1 Functional Description (20)5.5.2 Message Data Bytes (20)5.6 Mode $05—Request Oxygen Sensor Monitoring Test Results (20)5.6.1 Functional Description (20)5.6.2 Message Data Bytes (21)5.7 Mode $06—Request On-Board Monitoring Test Results (24)5.7.1 Functional Description (24)5.7.2 Message Data Bytes (25)5.7.3 Message Example (28)5.8 Mode $07—Request On-Board Monitoring Test Results (30)5.8.1 Functional Description (30)5.8.2 Message Data Bytes (30)5.9 Mode $08—Request Control of On-Board System, Test, or Component (31)5.9.1 Functional Description (31)5.9.2 Message Data Bytes (31)5.9.3 Test ID and Data Byte Descriptions (32)5.10 Mode $09—Request Vehicle Information (32)5.10.1 Functional Description (32)5.10.2 Message Data Bytes (33)5.10.3 Vehicle Information Types and Data Byte Descriptions (33)5.10.4 Message Example (35)6. Notes (36)6.1 Marginal Indicia (36)1.Scope—This SAE Recommended Practice defines diagnostic test modes, and request and responsemessages, necessary to be supported by vehicle manufacturers and test tools to meet the requirements of the California OBD II and Federal OBD regulations, which pertain to vehicle emission-related data only. These messages are intended to be used by any service tool capable of performing the mandated diagnostics.In addition, capabilities are defined that are intended to meet other Federal and State regulations pertaining to related issues such as Inspection and Maintenance (I/M) and service information availability. This document provides the mechanism to satisfy requirements included in regulations, and not all capabilities included in this document are required by regulations. This document also is not considered a final authority for interpretation of the regulations, so the reader should determine the applicability of the capabilities defined in this document for their specific need.Diagnostic Test Modes included in this document are:a.Mode $01—Request Current Powertrain Diagnostic DataAnalog inputs and outputsDigital inputs and outputsSystem status informationCalculated valuesb.Mode $02—Request Powertrain Freeze Frame DataAnalog inputs and outputsDigital inputs and outputsSystem status informationCalculated valuesc.Mode $03—Request Emission-Related Powertrain Diagnostic Trouble Codesd.Mode $04—Clear/Reset Emission-Related Diagnostic Informatione.Mode $05—Request Oxygen Sensor Monitoring Test Resultsf.Mode $06—Request On-Board Monitoring Test Results for Non-Continuously Monitored Systemsg.Mode $07—Request On-Board Monitoring Test Results for Continuously Monitored Systemsh.Mode $08—Request Control of On-Board System, Test, or Componenti.Mode $09—Request Vehicle lnformationFor each test mode, this specification includes:a.Functional descriptions of test modeb.Request and response message formatsFor some of the more complex test modes, an example of messages and an explanation of the interpretation of those messages is included.2.References2.1Applicable Publications—The following publications form a part of this specification to the extent specifiedherein. Unless otherwise specified, the latest issue of SAE publications shall apply.2.1.1SAE P UBLICATIONS—Available from SAE, 400 Commonwealth Drive, Warrendale, PA 15096-0001.SAE J1850—Class B Data Communication Network InterfaceSAE J1930—E/E Systems Diagnostic Terms, Definitions, Abbreviations, and AcronymsSAE J1962—Diagnostic ConnectorSAE J1978—OBD II Scan ToolSAE J2012—Recommended Format and Messages for Diagnostic Trouble CodesSAE J2186—Diagnostic Data Link SecuritySAE J2190—Enhanced E/E Diagnostic Test Modes2.1.2ISO D OCUMENTS—Available from ANSI, 11 West 42nd Street, New York, NY 10036-8002.ISO9141-2:1994(E)—Road vehicles—Diagnostic systems—CARB requirements for interchange of digital informationISO/FDIS 14229:1998(E)—Road vehicles—Diagnostic systems—Specification of diagnostic servicesISO/FDIS14230-3:1997(E)—Road vehicles—Diagnostic systems—Keyword Protocol 2000—Part 3: ImplementationISO/DIS14230-4—Road vehicles—Diagnostic systems—KWP 2000 requirements for Emission-related systems2.1.3C ALIFORNIA ARB D OCUMENTS—Available from California Air Resources Board, 9528 Telstar Avenue, ElMonte, CA 91731.California Code of Regulations, Title 13, Section 1968.1—Malfunction and Diagnostic System Requirements—1994 and Subsequent Model-Year Passenger Cars, Light-Duty Trucks, and Medium-Duty Vehicles and Engines (OBD II)2.1.4F EDERAL EPA D OCUMENTS—Available from the Superintendent of Documents, U.S. Government PrintingOffice, Washington, DC 20402.Environmental Protection Agency 40 CFR Part 86—Control of Air Pollution From New Motor Vehicles and New Motor Vehicle Engines; Regulations Requiring On-Board Diagnostic Systems on 1994 and LaterModel Year Light-Duty Vehicles and Light-Duty Trucks3.Definitions—Most terms for components and systems contained in this document are included in SAE J1930.This section includes additional definitions of terms not included in SAE J1930.3.1Absolute Throttle Position Sensor—This value is intended to represent the throttle opening. For systemswhere the output is proportional to the input voltage, this value is the percent of maximum input signal. For systems where the output is inversely proportional to the input voltage, this value is 100% minus the percent of maximum input signal. Throttle position at idle will usually indicate greater than 0%, and throttle position at wide open throttle will usually indicate less than 100%.3.2Bank—The group of cylinders which feed an oxygen sensor. Bank 1 contains the Number 1 cylinder.3.3Base Fuel Schedule—The fuel calibration schedule programmed into the Powertrain Control Module orPROM when manufactured or when updated by some off-board source, prior to any learned on-board correction.3.4Calculated Load Value—An indication of the current airflow divided by peak airflow, where peak airflow iscorrected for altitude, if available. Mass airflow and barometric pressure sensors are not required for this calculation. This definition provides a unitless number that is not engine specific, and provides the service technician with an indication of the percent engine capacity that is being used (with wide open throttle as 100%). See Equation 1.(Eq. 1)3.5Continuous Monitoring—Sampling at a rate no less than two samples per second.3.6Fuel Trim—Feedback adjustments to the base fuel schedule. Short-term fuel trim refers to dynamic orinstantaneous adjustments. Long-term fuel trim refers to much more gradual adjustments to the fuel calibration schedule than short-term trim adjustments. These long-term adjustments compensate for vehicle differences and gradual changes that occur over time.4.Technical Requirements4.1Diagnostic Test Mode General Conditions—These guidelines are necessary to ensure proper operation of both the test equipment and the vehicle during diagnostic procedures. Test equipment, when using messages defined in this document, should not affect normal operation of the emission control system.4.1.1M ULTIPLE R ESPONSES TO A S INGLE D ATA R EQUEST —The messages contained in this document are functional messages, which means the off-board test equipment will request data without knowledge of which module on the vehicle will respond. In some vehicles, multiple modules may respond with the information requested.In addition, a single module may send multiple responses to a single request. Any test device requesting information must, therefore, have provisions for receiving multiple responses.4.1.2R ESPONSE TIME —For SAE J1850 network interfaces, the on-board systems should respond to a request within 100 ms of a request or a previous response. With multiple responses possible from a single request,this allows as much time as is necessary for all modules to access the data link and transmit their response(s). If there is no response within this time period, the tool can either assume no response will be received, or if a response has already been received, that no more responses will be received.For ISO 9141-2 interfaces, response time requirements are specified in the ISO 9141-2 document.For ISO 14230-4 interfaces, response time requirements are specified in the ISO 14230-4 document.4.1.3M INIMUM T IME B ETWEEN R EQUESTS F ROM S CAN T OOL —For SAE J1850 network interfaces, a tool shouldalways wait for a response from the previous request, or “no response” timeout before sending another request. In no case should a request be sent less than 100 ms after the previous request.For ISO 9141-2 interfaces, required times between requests are specified in the ISO 9141-2 document.For ISO 14230-4 interfaces, required times between requests are specified in the ISO 14230-4 document.4.1.4D ATA N OT A VAILABLE —There are two conditions for which data is not available. One condition is that the testmode is not supported, and the other is that the test mode is supported, but data is not currently available.For SAE J1850 and ISO 9141-2 interfaces, there will be no reject message to a functional request if the request is not supported by the module. This prevents responses from all modules that do not support a test mode or a specific data value.For ISO 14230-4 interfaces, there will be a response to every request, either positive (with data) or negative.Format and possible codes of negative responses are given in ISO 14230-4.CLV Current airflow Peak airflow @ sea level ()----------------------------------------------------------------------Atmospheric pressure @ sea level ()Barometric pressure------------------------------------------------------------------------------------------------×100%×=Some test modes are supported by a vehicle, but data may not always be available when requested. For Modes $05 and $06, if the test has not been run since test results were last cleared, or for Mode $02 if freeze frame data has not been stored, or for Mode $09 if the engine is running, valid data will not be available. For these conditions, the manufacturer has the option to either not respond or to respond with data that is invalid.The functional descriptions for these test modes discuss the method to determine if data is valid.4.1.5M AXIMUM V ALUES—If the data value exceeds the maximum value possible to be sent, the on-board systemshould send the maximum value possible ($FF or $FFFF). The tool should display the maximum value or an indication of data too high. This is not normally critical for real time diagnostics, but in the case of a misfire at 260 km/h with resulting freeze frame data stored, this will be very valuable diagnostic information.4.2Diagnostic Message Format4.2.1A DDRESSING M ETHOD—Functional addressing will be used for all generic Diagnostic Test Mode messagesbecause the test tool does not know which system on the vehicle has the information that is needed.4.2.2M AXIMUM M ESSAGE L ENGTH—SAE J1850 defines required message elements and maximum messagelengths that effectively limit the number of bytes that can be defined by this document to 12 bytes.4.2.3D IAGNOSTIC M ESSAGE F ORMAT—To conform to the SAE J1850 limitation on message length, diagnosticmessages specified in this document begin with a three byte header, have a maximum of 7 data bytes, require ERR (error detection byte), and allow RSP (in-frame response byte), as shown in Figure 1.FIGURE 1—DIAGNOSTIC MESSAGE FORMAT4.2.4H EADER B YTES—The first three bytes of all diagnostic messages are the header bytes.For SAE J1850 and ISO 9141-2 interfaces, the value of the first header byte is dependent on the bit rate of the data link and the type of message, as shown in 4.2.3. The second byte has a value that depends on the type of message, either a request or a response.For ISO 14230-4 interfaces, the value of the first header byte indicates the length of the data field. The second byte is the address of the receiver of the message.The third header byte for all interfaces is the physical address of the device sending the message.Device address $F1 should be used for an OBD II Scan Tool, or any other tool that does not have a special reason to use another address. Other service tools should use addresses in the range from $F0 to $FD.The response to all request messages in this document will be independent of the address of the test equipment requesting the information.Vehicle manufacturers should not use the SAE J1979 header bytes for any purpose other than diagnostic messages. When they are used, they must conform to this specification.4.2.5D ATA B YTES—The maximum number of data bytes available to be specified in this document is 7. The firstdata byte following the header is the test mode, and the remaining 6 bytes vary depending on the specific test mode.For SAE J1850 and ISO 9141-2 interfaces, each unique diagnostic message defined in this document is a fixed length, although not all messages are the same length. For modes $01 and $02, message length is determined by Parameter Identification (PID). For Mode $05, message length is determined by Test ID. For other modes, the message length is determined by the mode. This enables the tools to check for proper message length, and to recognize the end of the message without waiting for possible additional data bytes.For ISO 14230-4 interfaces, the message length is always determined by the length information included in the first byte of the header.4.2.6N ON-DATA B YTES I NCLUDED IN D IAGNOSTIC M ESSAGES W ITH SAE J1850—All diagnostic messages will use aCyclic Redundancy Check (CRC), as defined in SAE J1850, as the error detection (ERR) byte.In-frame response (RSP) is defined as optional in SAE J1850. For messages defined in this document, the RSP byte is required in all request and response messages at 41.6 Kbps, and is not allowed for messages at10.4 Kbps. The in-frame response byte shall be the node address of the device transmitting the RSP.SAE J1850 defines additional message elements that may be included in Diagnostic Messages. Use of these message elements is beyond the scope of this specification, but need to be considered when defining total diagnostic messages.4.2.7N ON-D ATA B YTES I NCLUDED IN D IAGNOSTIC M ESSAGES W ITH ISO 9141-2 AND ISO 14230-4—Messages will in-clude a checksum, defined in ISO 9141-2 and ISO 14230-4, after the data bytes instead of the CRC used with SAE J1850.There is no provision for an in-frame response in ISO 9141-2 or ISO 14230-4.4.2.8B IT P OSITION C ONVENTION—Some data byte values in this document include descriptions that are based onbit positions within the byte. The convention used in this document is that the Most Significant Bit (MSB) is referred to as “bit 7,” and the Least Significant Bit (LSB) is referred to as “bit 0,” as shown in Figure 2:FIGURE 2—BIT POSITION WITHIN A DATA BYTE4.3Allowance for Expansion and Enhanced Diagnostic Test Modes—This document allows for the addition ofDiagnostic Test Modes both as industry standards and manufacturer specific modes. Enhanced Diagnostic Test Modes are defined in a separate SAE document, J2190, for the SAE J1850 interface and in ISO 14229 and ISO 14230 documents for ISO 14230-4. That document reserves functional test modes $00 through $0F to be defined in SAE J1979 if needed to accommodate future legislated requirements.4.4Format of Data to be Displayed—The format of data to be displayed to the user of the data obtained withthese test modes needs to be standardized so that vehicle manufacturers can write generic service information. The following table indicates the type of data and minimum requirements for format of the data.See Figure 3.FIGURE 3—FORMAT OF DATA TO BE DISPLAYED5.Test Modes5.1Mode $01—Request Current Powertrain Diagnostic Data5.1.1F UNCTIONAL D ESCRIPTION—The purpose of this mode is to allow access to current emission related datavalues, including analog inputs and outputs, digital inputs and outputs, and system status information. The request for information includes a Parameter Identification (PID) value that indicates to the on-board system the specific information requested. PID definitions, scaling information, and display formats are included in this document.The on-board module will respond to this message by transmitting the requested data value last determined by the system. All data values returned for sensor readings will be actual readings, not default or substitute values used by the system because of a fault with that sensor.Not all PIDs are applicable or supported by all systems. PID $00 is a bit-encoded PID that indicates, for each module, which PIDs that module supports. PID $00 must be supported by all modules that respond toa Mode $01 request as defined in this document, because diagnostic tools that conform to SAE J1978 usethe presence of a response by the vehicle to this request to determine which protocol is supported for OBD II communications.5.1.2M ESSAGE D ATA B YTES—(See Figure 4.)FIGURE 4—MESSAGE DATA BYTES5.2Mode $02—Request Powertrain Freeze Frame Data5.2.1F UNCTIONAL D ESCRIPTION—The purpose of this mode is to allow access to emission related data valueswhich were stored during the freeze frame required by OBD regulations. This mode allows expansion to meet manufacturer specific requirements not necessarily related to the required freeze frame, and not necessarily containing the same data values as the required freeze frame. The request for information includes a Parameter Identification (PID) value that indicates to the on-board system the specific information requested. PID definitions, scaling information, and display formats for the required freeze frame are included in this document.The on-board module will respond to this message by transmitting the requested data value stored by the system. All data values returned for sensor readings will be actual readings, not default or substitute values used by the system because of a fault with that sensor.Not all PIDs are applicable or supported by all systems. PID $00 is a bit-encoded PID that indicates, for each module, which PIDs that module supports. Therefore, PID $00 must be supported by all modules that respond to a Mode $02 request as defined in this document.PID $02 is the DTC that caused the freeze frame data to be stored. If freeze frame data is not stored in the module, the system should report $00 00 as the DTC. Any data reported when the stored DTC is $00 00 may not be valid.The frame number byte will indicate $00 for the OBD II mandated freeze frame data. Manufacturers may optionally save additional freeze frames and use this mode to obtain that data by specifying the freeze frame number in the request. If a manufacturer uses these additional freeze frames, they will be stored under conditions defined by the manufacturer, and contain data specified by the manufacturer.5.2.2M ESSAGE D ATA B YTES—(See Figure 5.)FIGURE 5—MESSAGE DATA BYTES5.3PIDs for Modes $01 and $02—(See Figures 6A through 6F.)FIGURE 6A—PIDS FOR MODES $01 AND $02FIGURE 6B—PIDS FOR MODES $01 AND $02 (CONTINUED)FIGURE 6C—PIDS FOR MODES $01 AND $02 (CONTINUED)FIGURE 6D—PIDS FOR MODES $01 AND $02 (CONTINUED)FIGURE 6E—PIDS FOR MODES $01 AND $02 (CONTINUED)FIGURE 6F—PIDS FOR MODES $01 AND $02 (CONTINUED)5.4Mode $03—Request Emission-Related Powertrain Diagnostic Trouble Codes5.4.1F UNCTIONAL D ESCRIPTION—The purpose of this mode is to enable the off-board test device to obtain storedemission-related powertrain trouble codes. This should be a two step process for the test equipment.a.Step 1—Send a Mode $01, PID $01 request to get the number of stored emission-related powertraintrouble codes from all modules that have this available. Each on-board module that has stored codeswill respond with a message that includes the number of stored codes which that module can report. Ifa module capable of storing powertrain codes does not have stored codes, then that module shallrespond with a message indicating zero codes are stored.b.Step 2—Send a Mode $03 request for all stored emission-related powertrain codes. Each module thathas codes stored will respond with one or more messages, each containing up to 3 codes. If no codesare stored in the module, then the module may not respond to this request.If additional trouble codes are set between the time that the number of codes are reported by a module, and the stored codes are reported by a module, then the number of codes reported could exceed the number expected by the tool. In this case, the tool should repeat this cycle until the number of codes reported equals the number expected based on the Mode $01 response.Diagnostic trouble codes are transmitted in two bytes of information for each code. The first two bits (high order) of the first byte for each code will be zeroes to indicate a powertrain code (refer to SAE J2012 for additional interpretation of this structure). The second two bits will indicate the first digit of the diagnostic code (0 through 3). The second nibble of the first byte and the entire second byte are the next three digits of the actual code reported as Binary Coded Decimal (BCD). A powertrain trouble code transmitted as $0143 should be displayed as P0143. (See Figure 7.)FIGURE 7—DIAGNOSTIC TROUBLE CODE ENCODING EXAMPLEIf less than 3 trouble codes are reported, the response messages used to report diagnostic trouble codes should be padded with $00 to fill 7 data bytes. This maintains the required fixed message length for all messages.If there are no diagnostic trouble codes to report, a response is allowed, but not required for SAE J1850 and ISO 9141-2 interfaces. For ISO 14230-4 interfaces, the module will respond with a report containing no codes.5.4.2M ESSAGE D ATA B YTES—(See Figure 8.)NOTE—Refer to SAE J2012 for encoding method for trouble codes.FIGURE 8—MESSAGE DATA BYTES5.4.3P OWERTRAIN D IAGNOSTIC T ROUBLE C ODE E XAMPLE (A SSUME 10.4 K BPS SAE J1850)—(See Figure 9.)FIGURE 9—POWERTRAIN DIAGNOSTIC TROUBLE CODE EXAMPLE (ASSUME 10.4 KBPS SAE J1850)5.5Mode $04—Clear/Reset Emission-Related Diagnostic Information5.5.1F UNCTIONAL D ESCRIPTION—The purpose of this mode is to provide a means for the external test device tocommand on-board modules to clear all emission-related diagnostic information. This includes:a.Clear number of diagnostic trouble codes (Mode $01, PID $01)b.Clear diagnostic trouble codes (Mode $03)c.Clear trouble code for freeze frame data (Mode $01, PID $02)d.Clear freeze frame data (Mode $02)e.Clear oxygen sensor test data (Mode $05)f.Reset status of system monitoring tests (Mode $01, PID $01)g.Clear on-board monitoring test results (Mode $06 and $07)Other manufacturer specific “clearing/resetting” actions may also occur in response to this request.For safety and/or technical design reasons, some modules may not respond positively to this test mode under all conditions. All modules must respond to this test mode request with the ignition ON and with the engine not running. Modules that cannot perform this operation under other conditions, such as with the engine running, will ignore the request with SAE J1850 and ISO 9141-2 interfaces, or will send a negative report with ISO 14230-4 interfaces, as described in ISO 14230-4.5.5.2M ESSAGE D ATA B YTES—(See Figure 10.)FIGURE 10—MESSAGE DATA BYTES5.6Mode $05—Request Oxygen Sensor Monitoring Test Results5.6.1F UNCTIONAL D ESCRIPTION—The purpose of this mode is to allow access to the on-board oxygen sensormonitoring test results as required in OBD II regulations. Use of this mode is optional, depending on the method used by the vehicle manufacturer to comply with the requirement for oxygen sensor monitoring.The request for test results includes a Test ID value that indicates the information requested. Test value definitions, scaling information, and display formats are included in this document.Many methods may be used by different manufacturers to comply with this requirement. If data values are to be reported using these messages that are different from those predefined in this document, ranges of test values have been assigned that can be used that have standard units of measure. The tool can convert these values and display them in the proper units.The on-board module will respond to this message by transmitting the requested test data last determined by the system.。

中国会计准则英文版Chinese Accounting Standards (English Version)1. IntroductionAs the global economy continues to grow, the importance of accounting standards cannot be emphasized enough. China, as a major player in the world economy, has developed its own accounting standards known as Chinese Accounting Standards (CAS). In this article, we will delve into the key principles and guidelines outlined by CAS.2. Historical BackgroundIn the past, China used to follow the Chinese Accounting System (CAS) which was heavily influenced by the Soviet Union's accounting practices. However, with China's increasing integration into the global economy, there was a need to align with international standards.In 2006, China issued a comprehensive set of accounting standards known as Chinese Accounting Standards (CAS). These standards aim to establish a transparent and reliable financial reporting framework that is in line with international practices.3. Key Principles of Chinese Accounting Standards3.1. Fair PresentationThe concept of fair presentation is a fundamental principle of CAS. It requires financial statements to present information that reflects the true substance of transactions and events, and is not misleading to users.3.2. ConsistencyCAS emphasizes consistency in financial reporting. This means that entities should apply the same accounting policies for similar transactions and events over time, ensuring comparability of financial statements.3.3. Substance Over FormCAS focuses on the substance of transactions rather than their legal form. It requires entities to account for transactions based on their economic substance, which may differ from their legal form.3.4. PrudencePrudence is another key principle of CAS. It requires entities to exercise caution and not overstate assets and income, or understate liabilities and expenses. This ensures a conservative approach to financial reporting.4. Structure of Chinese Accounting StandardsCAS comprises a comprehensive set of standards covering various aspects of financial reporting. The structure is divided into several categories, including:4.1. General StandardsThese standards provide the overall framework for financial reporting. They outline the fundamental principles, definitions, and objectives of CAS.4.2. Recognition and Measurement StandardsThese standards specify the criteria for recognizing and measuring various items in the financial statements. They cover topics such as revenue, expenses, assets, liabilities, and equity.4.3. Presentation and Disclosure StandardsThese standards deal with the presentation and disclosure requirements of financial statements. They provide guidelines on how information should be presented and disclosed to users.4.4. Industry-specific StandardsChina has also developed industry-specific accounting standards to cater to the unique needs of various industries. These standards provide specific guidance for sectors such as banking, insurance, and real estate.5. Challenges and Future DevelopmentsDespite the progress made in implementing CAS, there are still challenges to be addressed. One challenge is the consistent interpretation and application of the standards across different entities and industries. Efforts are being made to develop additional guidance and provide training to enhance understanding and compliance.Looking ahead, China is committed to further aligning its accounting standards with international practices. This includes ongoing convergence with International Financial Reporting Standards (IFRS). The convergence will facilitate comparability and enhance the credibility of Chinese financial statements in the global marketplace.6. ConclusionChinese Accounting Standards (CAS) play a crucial role in promoting transparency, comparability, and reliability in financial reporting in China. With its commitment to international convergence, China is positioning itself as a global player in financial reporting standards. By adhering to the principles and guidelines outlined by CAS, entities can ensure accurate and meaningful financial reporting, enhancing trust and confidence among stakeholders.。

Basic Standard chapter 1 General Provisions Article 1In accordance with The Accounting Law of the People’s Republic of China and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information.Article 2 This Standard shall apply to enterprises (including companies) established within the People’s Repu blic of China. Article 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.Article 4 An enterprise shall prepare financial reports. The objective of financial reports is to provide accounting information about the financial position, operating results and cash flows, etc. of the enterprise to the users of the financial reports, in order to show results of the management’s stewardship, an d assist users of financial reports to make economic decisions.Users of financial reports include investors, creditors, government and its relevant departments as well as the public.Article 5 An enterprise shall recognize measure and report transactions or events that the enterprise itself has occurred.Article 6 In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern.Article 7 An enterprise shall close the accounts and prepare financial reports for each separate accounting period. Accounting periods are divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting year.Article 8 Accounting measurement shall be based on unit of currency.Article 9 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.Article 10 An enterprise shall determine the accounting elements based on the economic characteristics of the transactions or e vents. Accounting elements include assets, liabilities, owners’ equity, revenue, expenses and profit.Article 11 An enterprise shall apply the double entry method (i.e. debit and credit) for bookkeeping purposes.Chapter 2 Qualitative Requirements of Accounting InformationArticle 12 An enterprise shall recognize, measure and report for accounting purposes transactions or events that have actually occurred, to faithfully represent the accounting elements which satisfy recognition and measurement requirements and other relevant information, and ensure the accounting information is true, reliable and complete.Article 13 Accounting information provided by an enterprise shall be relevant to the needs of the users of financial reports in making economic decisions, by helping them evaluate or forecast the past, present or future events of the enterprise.Article 14 Accounting information provided by an enterprise shall be clear and explicable, so that it is readily understandable and useable to the users of financial reports.Article 15 Accounting information provided by enterprises shall be comparable. An enterprise shall adopt consistent accounting policies for same or similar transactions or events that occurred in different periods and shall not change the policies arbitrarily. If a change is required or needed, details of the change shall be explained in the notes.Different enterprises shall adopt prescribed accounting policies to account for same or similar transactions or events to ensure accounting information is comparable and prepared on a consistent basis.Article 16 An enterprise shall recognize, measure and report transactions or events based on their substance, and not merely based on their legal form.Article 17 Accounting information provided by an enterprise shall reflect all important transactions or events that relate to its financial position, operating result sand cash flows.Article 18 An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.Article 19An enterprise shall recognize, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.Chapter 3 AssetsArticle 20 An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.“Past transactions or events” mentioned in preceding paragr aph include acquisition, production, construction or other transactions or events. Transactions or events expected to occur in the future do not give rise to assets.“Owned or controlled by an enterprise” is the right to enjoy the ownership of a particula r resource or, although the enterprise may not have the ownership of a particular resource, it can control the resource.“Expected to generate economic benefits to the enterprise” is the potential to bring inflows of cash and cash equivalents, directly or indirectly, to the enterprise.Article 21 A resource that satisfies the definition of an asset set out in Article 20 in this standard shall be recognized as an asset when both of the following conditions are met:(a) It is probable that the economic benefits associated with that resource will flow to the enterprise; and(b) The cost or value of that resource can be measured reliably.Article 22 An item that satisfies the definition and recognition criteria of an asset shall be included in the balance sheet. An item that satisfies the definition of an asset but fails to meet the recognition criteria shall not be included in the balance sheet. Chapter 4 LiabilitiesArticle 23 A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise. A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.Article 24 An obligation that satisfies the definition of a liability set out in Article23 in this standard shall be recognized as a liability when both of the following conditions are met:(a) It is probable there will be an outflow of economic benefits associated with that obligation from the enterprise; and(b) The amount of the outflow of economic benefits in the future can be measured reliably.Article 25 An item that satisfies the definition and recognition criteria of a liability shall be included in the balance sheet. An item that satisfies the definition of a liability but fails to meet the recognition criteria shall not be included in the balance sheet.3 Chapter 5 Owners’ Equi tyArticle 26 Owners’ equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owners’ equity of a company is also known as share holders’ equity.Article 27 Owners’ equity comprises capital contributed by owners,gains and losses directly recognized in owners’ equity, retained earnings etc. Gains and losses directly recognized in owners’ equity are those gains or losses that shall not be recognized in profit or loss of the current period but will result in changes (increases or decreases) in owners’ equity, other than those relating to contributions from, or appropriations of profit to, equity participants.Gains are inflows of economic benefits that do not arise in the course of ordinary activities resulting in in creases in owners’ equity, other than those relating to contributions from owners.Losses are outflows of economic benefits that do not arise in the course of ordinary activities resulting in decreases in own ers’ equity, other than those relating to appropriations of profit to owners.Article 28The amount of owners’ equity is determined by the measurement of assets and liabilities.Article 29 An item of owners’ equity shall be included in the balance sheet.Chapter 6 RevenueArticle 30Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.Article 31 Revenue is recognized only when it is probable that economic benefits will flow to the enterprise, which will result in an increase in assets or decrease in liabilities and the amount of the inflow of economic benefits can be measured reliably. Article 32 An item that satisfies the definition and recognition criteria of revenue shall be included in the income statement. Chapter 7 ExpensesArticle 33 Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners’ equity, other than those relating to appropriation s of profits to owners.Article 34 Expenses are recognized only when it is probable there will be outflow of economic benefits from the enterprise which result in a reduction of its assets or an increase in liabilities and the amount of the outflow of economic benefits can be measured reliably.Article 35 Directly attributable costs, such as product costs, lab our costs, etc. incurred by an enterprise in the process of production of goods or rendering of services shall be recognized as cost of goods sold or services provided and are charged to profit or loss in the period in which the revenue generated from the related products or services are recognized. Where an expenditure incurred does not generate economic benefits, or where the economic benefits derived from an expenditure do not satisfy, or cease to satisfy, there cognition criteria of an asset, the expenditure shall be expensed when incurred and included in profit or loss of the current period.Transactions or events occurred which lead to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.Article 36 An item that satisfies the definition and recognition criteria of expenses shall be included in the income statement. Chapter 8 ProfitArticle 37 Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.Article 38 Gains and losses directly recognized in profit of the current period are those gains and losses that shall be recognized in profit or loss directly which result in changes (increases or decreases) to owners’ equity, other than those rela ting to contributions from, or appropriations of profit to, owners.Article 39 The amount of profit is determined by the measurement of the amounts of revenue and expenses, gains and losses directly recognized in profit or loss in the current period.Article 40 An item of profit shall be included in the income statement.Chapter 9 Accounting MeasurementArticle 41In recording accounting elements that meet the recognition criteria in the accounting books and records and presenting them in the accounting sta tements and the notes (hereinafter together known as “financial statements”), an enterprise shall measure the accounting elements in accordance with the prescribed accounting measurement bases.Article 42 Accounting measurement bases mainly comprise:(a)Historical cost: Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.(b)Replacement cost: Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.(c) Net realizable value: Assets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.(d) Present value: Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.(e)Fair value: Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, be tween knowledgeable, willing parties in an arm’s length transaction.Article 43An enterprise shall generally adopt historical cost as the measurement basis for accounting elements. If the accounting elements are measured at replacement cost, net realizable value, present value or fair value, the enterprise shall ensure such amounts can be obtained and reliably measured.Chapter 10 Financial ReportsArticle 44 A financial report is a document published by an enterprise to provide accounting information to reflect its financial position on a specific date and its operating results and cash flows for a particular accounting period, etc. A financial report includes accounting statements and notes and other information or data that shall be disclosed in financial reports. Accounting statements shall at least comprise a balance sheet, an income statement and a cash flow statement.A small enterprise need not include a cash flow statement when it prepares financial statements.Article 45 A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date. Article 46An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.Article 47 A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.Article 48 Notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.Chapter 11 Supplementary ProvisionsArticle 49 The Ministry of Finance is responsible for the interpretation of this Standard.Article 50 This Standard becomes effective as from 1 January 2007.7。

英语国家概况P171.Britain is now a multiracial society which produces a population ofwhich 1 in 20 are of non-European ethnicity.2.Britain is a country with a history of invasions. In 43 AD Britain wasinvaded by the Roman Empire in the 11th century they suffered invasions from Normans.3.Charles the first, king of Britain, was executed, because he attemptedto overthrow parliament in the English Revolution. two Scottish cities which have ancient and internationallyrespected universities: Edinburgh and Glasgow.5.Both the Scottish and Welsh people elect their members ofparliaments to the London Parliament and each holds 72 and 38 seats respectively.P476.The doctrine of the “divine right of kings”held that the sovereignderived his authority from God not from his subjects.7.During the civil war in the 17th century, those who represented theinterests of Parliament aare called roundheads, and those who supported the King were called loyalists.8.In 1215, some feudal barons and the Church forced King John to signthe Magna Carta to place some limits on the King’s power.9.In medical times, kings would summon a group of wealthy barons andrepresentatives of countries, towns and cities—called the Great Council to raise money.10.I n 1689, Parliament passed the Bill of Rights to ensure that the kingwould never be able to ignore Parliament.11.I n Britain, the official head of state is the Queen while the real centreof political life is in the House of Commons.12.S trictly speaking, the Parliament today consist of the Queen, theHouse of Lords and the House of Commons.13.L ife peers should be nominated by Prime minister and appointed bythe sovereign.P6714.T he UK is divided into 650constituencies with each of themrepresented by a member in the parliament.15.T he party which wins the majority seats in parliament forms thegovernment and its party leader becomes the Prime Minister.16.N ormally, a government can be in power for 5 years, and then it hasresign and hold a general election.17.N ational Health Service was established by the Labour government in1948, providing health care for all the people.18.O ne distinctive feature about the class system in British is that it stillretains a hereditary aristocracy.P11719.T wo famous public schools mentioned in the text are Eton andWinchester.20.C hildren in Britain must receive a full-time education legally from theage of five to sixteen.21.P upils from the age of 5 to11mainly attend state-run primaryschools.22.S tudents attend secondary schools from the age of 11 up to aroundthe age of 19.23.C omprehensive schools provide a general education, teachingstudents everything from academic subjects like literature and science to more practical subjects like cooking and carpentry.24.N ame two of the four Scottish Universities dating from the 14th and15th centuries St. Andrews and Glasgow.25.I n Britain, people can go to the Open University without having anyformal educational qualifications.26.G CSE stands for General Certificate of secondary Education27.G CEA stands for General Certificate of Education-Advanced28.G NVQs stands for General National Vocational Qualifications名词解释1.The Anglo-SaxonsThey were two groups of Germanic peoples who settled down inEngland from the 5th century. They were regarded as the ancestors of th English and the founders of England.2.The Bill of Rights of 1689In 1688, King James II’s daughter Mary and her husband William were invited by the politicians and church authorities to take the throne, on condition that they would respect the rights of parliament. The Bill of Rights was passed in 1689 to ensure that the King would never be able to ignore Parliament.3.The ConstitutionBritain has no written Constitution. The foundations of the British state are laid out in statute law, which are laws established through common practice in the courts; and conventions.4.The functions of ParliamentThe function of Parliament are: to pass laws, to vote for taxation, to scrutinize government policy, administration and expenditure and to debate the major of the day.5.The House of LordsThe House of Lords consists of the Lords Spiritual, who are the Archbishops and most prominent bishops of the Church of the England; and the Lords Temporl, which refers to those lords who either have inherited the seat from their forefathers or they have been appointed. The Lords mainly represented themselves instead ofthe interests of the public.6.The House of CommonsThe House of Commons is the real center of British political life because it is the place where about 650 elected representatives (Members of Parliament) make and debate policy. These MPs are elected in the General Elections and should represent the interests of the people who vote for them.prehensive schoolsComprehensive schools are the most popular secondary schools in Britain today. Such schools admit children without reference to their academic abilities and provide a general education. Pupils can study everything from academic subjects like literature to more practical subjects like cooking.8.Grammar schoolsIt is a type of secondary schools in Britain .Grammar schools select children at the age 11, through an examination called “the 1-plus”.Those children with the highest marks go to grammar schools. These schools lay emphasis on advanced academic subjects rather than the more general curriculum of the comprehensive schools and expect many of their pupils to go on to universities.9.Independent schoolsIndependent schools are commonly called public schools which are actually private schools that receive thir funding through the private sector and tuition rates, with some government assistance.Independent schools are not part of national education systm, but the quality of institution and standards are maintained through visits from Her Majesty’s Inspectors of Schools. These schools are restricted to the students whose parents are comparatively rich.10.T he Open UniversityThe Open University was founded in Britain in the 1960s for people who might not get the opportunity for higher education for economic and social reasons. It’s open to everybody and does not demand the same formal educational qualification as the other universities.Universities courses are followed through TV, radio, correspondence, videos and a net work of study centers. At the end of their studies at the Open University, successful students are awarded a university degree.。

毕设附件外文文献翻译来源出处：WO Omonge.The study on green credit of commercial banks[J]. The Journal of Environment & Development, 2015, 13(2): 119-134.原文The study on green credit of commercial banksWO OmongeAbstract Green credit is the commercial Banks and other financial institutions on the basis of the country's environmental economic policy and industrial policy, new projects of energy intensive high polluting enterprises investment loans and working capital limit and punitive interest rates; For research and development and production of pollution treatment facilities, engaged in the ecological protection and construction, the development and utilization of new energy, engaged in production and green manufacturing as well as the ecological agriculture circular economy of enterprises or institutions to provide loans to support and preferential interest rates low means of monetary policy. Green credit is an important trend in the development of modern finance; it is the change and development of traditional financial concept. Keywords: green credit; the equator principles; green strategy; commercial Banks1 IntroductionGreen credit emphasize the way of a kind of scientific development, hope that through the financial sector to guide the flow of funds, consciously encourage society to reduce environmental pollution, protect the ecological balance and saving natural resources, avoid blind pursue quantitative expansion, is heavily dependent on resources and the consumption of resources of economic development pattern, form scientific and harmonious in the whole society sustainable development mechanism. From the sixties and seventies of the last century began, with Europe and the United States, Japan and other developed countries economy high speed development, the contradiction between economic growth and environmental degradation are becoming more and more outstanding, become a serious social problem. The big financial institutions of developed countries have set standards for admittance into the project loan environmentand social responsibility actively, establish a good corporate image. In June 2003, by citi bank, abn amro and deutsche state Banks and other seven countries 10 famous commercial Banks, the first voluntary commitment to sustainable development of the financial industry benchmark-the "equator principles". Subsequently, HSBC and standard chartered bank and bank of America and other well-known Banks response. So far, already has 67 commercial bank's commitment to comply with the "equator principles", they are well-funded, financial business covers more than 100 countries, the total project financing accounts for more than 85% of total global project financing market share. Many Banks in the developing world will also be environmental and social impact as they make loans risk assessment content. The launch of the "green credit” is the environmental control measures to concrete implementation by financial leverage. Through setting up environmental barriers to entry in the field of financial credit, to limit and eliminate the new project, shall not provide credit support;To eliminate class project, should stop all kinds of new credit in the form of support, and take steps to recover the loans, from the source to cut off the energy intensive and highly polluting industries disorderly development and the economic lifeline of blind expansion, effectively cutting off serious violators of fund chain, curbing its investment impulse, solve the environmental problems, also through the credit industry structure adjustment.2 The gold standard of green credit-the equator principles2.1 The briefly statement of equator principlesThe equator principles (EPs), which is by the world's major financial institutions according to the international finance corporation and the world bank's policies and guidelines, aims to judgment, evaluation and management of project financing a voluntary environmental and social risk in the financial industry benchmark. It requires the adoption of the principle of Banks around the world for all the project financing of the industry, including mining, oil and gas, and forestry, implement these principles, and to ensure that only those eligible project loans, use of financial leverage to promote projects in environmental protection and social harmonious development play a positive role.2.2 BackgroundRoot of equator principles is that financial institutions to the pressure of the performance of the corporate social responsibility. When Banks to some big project financing, due to the negative environmental impact of project and lead to social problems and controversial, and reputation losses to the bank, including governments, multilateral lending institutions and nongovernmental organizations (Ngos) and community stakeholders believe that the bank has responsibility for environmental and social problems on the project financing of prudential investigate and supervise the project sponsor or borrowers to take effective measures to eliminate or decrease the negative effects of. The international finance corporation and the Netherlands bank nine Banks in London, such as presiding over a meeting to discuss project financing, the environmental and social issues in the meeting by the Dutch bank, Barclays bank, west state bank and the bank on the basis of the international finance corporation environmental and social policy in the work of project finance jointly drafted a set of guidelines about environmental and social risk, that is the equator principles. In June 2009, including four Banks launched 10 big Banks announced that accept the equator principles. In July 2012, according to the international finance corporation revised the equator principles for the correction of performance standard and redistribution.2.3 The equator principles of the main contentThe content and structure of the equator principles is simpler, including the preface, the applicable scope, principles, and notice and disclaimer four parts. Among them, the preface to the equator principles of motivation, purpose and the meaning of the equator principles made brief explanation; Scope of provisions shall be applicable to the equator principles applicable to the global industry project total cost more than $10 million in funding all new project financing and because of the expansion, rebuilding or society have a significant impact on the environment of the original project. Principle, the statement is the core part of the equator principles listed the equator principles of financial institutions to make investment decisions based on 10 special terms and principles, the equator Banks promise will only provide eligible project loans.2.4 The meaning of the equator principlesEquator principles is an important milestone in the banking development, it is the first time in project financing fuzzy explicit and concrete environmental and social standards, make the environmental and social standards of the entire banking industry the basic unified, conducive to the orderly competition between Banks, but also to form a virtuous cycle, enhance the moral standards of the industry,For a single bank to accept the equator principles is beneficial to gain or maintain a good reputation, to protect market share, and conducive to good corporate governance and scientific and accurate assessment of the financial risk, it can also reduce the political risk of the project;For the society as a whole, can make the environmental and social sustainable development strategy into effect, the equator Banks objectively become the private agent, protect the environment and social through financial core role in constructing the harmonious society, can make between people, society and nature to achieve real harmony.3 The application of green credit3.1 The bank ESRM systemCitigroup is one of the important promoter "equator principles", the main writers and positive. In 2003, the bank made the environmental and social risk management (ESRM) system, from the perspective of credit risk and reputation risk to control the environmental and social risk. At the same time, the bank credit support for renewable energy. Beginning from 2007, citigroup to support clean energy and renewable energy in China's investment has more than more than $8000, including four solar energy company and one wind power companies. On May 9, 2007, citigroup announced that it will invest $50 billion over the next 10 years, through methods such as direct investment, financing, in its service market and within the group, together with the customer support alternative energy and clean technology development and mercerization, in response to global warming. The $50 billion investment target is based on the real market activity and customer transactions, and citigroup internal operating energy conservation projects. This goal include citigroup paid $1 billion to support the Clinton climate initiative activity, energy-saving renovation of buildings in the world's major cities to provide aid. Let's the understanding and research of citi ESRM system in detail. The system general global pay for was evaluated by ESRM department of trade and provideconsultation, citi will its input in a system. These transactions in the initial stage of marketing will be input to the system, deal finally or not. ESRM system in order to get work, citigroup has also set up an environmental and social risk policy review committee. The committee consists of senior managers of different business units, and shall be the responsibility of the director of citigroup corporate citizens always. Commission is a year to 2 ~ 3 times meeting, and the department of environmental affairs department, the ESRM, and other operating environment policy initiatives related departments to provide advisory services.Citi's director of corporate citizenship will report to the public affairs committee of the board of directors concrete as city’s environment and society.3.2 The moral concept of bankHSBC Morality refers to the HSBC on bank loans and investment, must follow the highest international standards, under the full consideration of social expectations and the interests of generations. HSBC as early as in 2003 adopted the "equator principles", and in the process of promoting the "equator principles" play an important role. HSBC group to develop a series of covering the sustainable development of environment sensitive industry credit policy, starting from the environmental and social, provided it’s not prepared to provide loans to support the industries and fields. These policies are based on, including the "equator principles", a series of highest international standards, including: forest land and forest products, fresh water infrastructure, chemical, energy, mineral and metal, etc. HSBC will be according to the specific country specific implementation of the sustainable development of the credit policy, and international standards and local policies. Credit managers use environmental monitoring list to fully evaluate the environmental risk in the loan proposal, especially those defined by the government for "play dates" (energy intensive and highly polluting industries. HSBC set up professional background and consulting experience of environment and sustainable development commissioner full-time jobs, to strengthen the environmental assessment of loan business with the customer, to ensure that meet international standards, HSBC group loans to guide the environment and environmental protection regulations of China. In addition, HSBC and local governments, environmentalorganizations and university cooperation, raise the public awareness of environmental protection and sustainable development. HSBC encourage employees to participate in the activities of corporate social responsibility, in order to improve the environmental awareness of the employees, and help strengthen the employees, the connection between the bank and the community. HSBC by reducing their operational use of energy, water and waste generated in the carbon dioxide emissions, and buy China's environmental protection enterprise carbon emissions targets, in 2005 to become the world's first carbon neutral big Banks.译文商业银行绿色信贷问题研究摘要绿色信贷是商业银行等金融机构依据国家的环境经济政策和产业政策,对高耗能高污染型企业的新建项目投资贷款和流动资金进行额度限制并实施惩罚性高利率;而对研发和生产治污设施、从事生态保护与建设、开发和利用新能源、从事循环经济生产和绿色制造以及生态农业的企业或机构提供贷款扶持并实施优惠性低利率的金融政策手段。