资产结构的喜与忧

梳理A股上市公司流动资产占总资产比率居高位的至少有四种情况：一是包括银行、保险及券商等在内的金融企业,二是具有“类金融”特点的房地产公司,三是传统行业中的“轻资产”型公司,四是刚刚成功运作IPO的上市公司。不同的资产结构,管理层面临不同的经营问题,比如严格资金流转与审批制度、     

CFO的转型

10年前,在美国芝加哥举行的美国管理会计协会年会上,有20多位教授联名指出,本世纪会计行业会消亡,这听起来,似乎有点危言耸听。     

SOS非执业CPA——中国注册会计师协会关于非执业会员登记入会的紧急公告

《中国注册会计师协会非执业会员登记办法》（会协[2009]51号,以下简称《办法》）已经中注协常务理事会审议通过,自2010年1月1日起正式施行。加强非执业会员管理和服务,是深化行业管理、扩大行业影响力、发挥行业服务经济社会发展能力的重要方面。为加强对非执业会员的培训、监督和服务,保持和提升其专业胜任能力,     

2016年我国环境监测仪器市场规模将达211亿

不久前,SinoMarketInsight发布了一份新的市场报告,题为"2013–2016年中国环境监测仪器行业研究报告"。该报告预测到,2016年我国环境监测仪器市场规模将达到211     

王彩霞：做人，做事

王彩霞是瓮福（集团）有限责任公司的总会计师，今年已经50岁了，从大学毕业进入会计领域到现在，她与企业和会计行业一起成长。     

Poly-Acrylic Acid Derivatives as Diesel Flow Improver for Paraffin-Based Daqing Diesel

Since the diesel products from paraffin-based Daqing crude oil showed low sensitivity to certain commercial diesel pour point depressant (PPDs) that resulted from the high content of paraffin, certain poly-acrylic acid derivatives (PADE) with -COOR, -COOH, -CONHR, and -COO-NH3 R groups by molecular design on the mechanics of diesel; PPDs were synthesized and evaluated as cold flow improver for Daqing 0# diesel in this paper. The pure PADE was superior to the commercial PPDs and displayed a substantial ability of wax crystals dispersion. There was a synergistic effect among the PADE and T1804 and secondary amine. The synergism clearly improved the low temperature performance of Daqing diesel products and could reduce the cold filter plugging point of 0# diesel by 6-7℃.     

利用富含木质素的稻草低温重组制备生物石油

在构成秸秆类生物质的三大天然高分子结构中,只有木质素的碳氢氧比(1∶1.3∶0.3)与天然石油的碳氢氧的比(1∶1.6∶0.05)比较接近.本文通过弱酸酸解和纤维素酶酶解对原稻草样品进行前处理,分别除去了92.5%的半纤维素和72%的纤维素,得到富含木质素(36%)的样品,然后在320℃和10MPa的条件下低温重组制备汽、柴油馏份油,即"生物石油".与稻草低温重组制备的生物石油相比,长链烷烃的含量(32.85%)大大提高,而醛酮酸等含氧酸的含量(4.37%)大幅度降低,使油的组分更加集中于芳香类化合物和长链烷烃,从而有利于生物石油进一步的分离,制备高价值的汽、柴油产品.     

钌离子催化氧化研究石油沥青质芳香环系结构特征

对四种石油沥青质钌离子催化（RICO）的研究表明，芳羧酸产物中三元以上的芳羧酸主要分布在水相中，二元芳羧酸在水相和有机相中均有分布，而一元芳羧酸完全分布在有机相中。产物甲酯化后利用色谱/质谱检测到苯甲酸甲酯和对苯二甲酸二甲酯，表明沥青质中存在被忽略的联苯型（包括三联苯型）芳香环系的结构，现有沥青质结构模型可能高估了芳香环系的缩合程度。根据RICO氧化分析结果本文计算了沥青质的芳香环系结构特征参数，发现该参数能较好地反映沥青质芳环结构特征，而且与原油成熟度可能存在一定关系。     

Effect of Cr and Co Promoters Addition on Vanadium Phosphate Catalysts for Mild Oxidation of n-Butane

In this study, Cr and Co promoted, as well as unpromoted vanadium phosphate (VPO) catalysts were synthesized by the reaction of V2O5 and o-H3PO4 in organic medium followed by calcination in n-butane/air environment at 673 K. The physico-chemical properties and the catalytic behavior were affected by the addition of Cr and Co dopants. H2-TPR was used to investigate the nature of oxidants in the unpromoted and promoted catalysts. The results showed that both the Cr and Co promoters remarkably lowered the temperature of the reduction peak associated with V5 . The amount of oxygen species originated from the active phase, V4 , removed was significantly increased for Co and Cr-promoted catalysts. Both Cr and Co dopants improve strongly the n-butane conversion without sacrificing the MA selectivity. A good correlation was observed between the amount of oxygen species removed from V4 phase and the activity for n-butane oxidation to maleic anhydride. This suggested that V4 -O was the center for the activation of n-butane.