惠达的“表外资产”

在惠达,藏着一笔无法体现在资产负债表上的资产。它也许不一定能表现为公司的盈利能力,但它的探索正在为中国经济的崛起留下社会财富。不过,所有的公司都要为它的股东、为它的财报负责,一家财务失败的企业无疑会遭到投资者的抛弃。     

警惕流动资产“陷阱”

利润表数据在形成过程中,存在诸多主观判断因素,且属于企业过去的经营业绩。相比之下,资产负债表数据更为客观,能反映企业目前资源配置的情况,进而可以更好地预测未来收益。所以,投资者越来越关注资产负债表的分析。     

CFO的资产负债表

适度的负馈所产生的财务杠杆效应，将会带来更加丰厚的权益。     

Dynamic Processes of Cross-Tail Current in the Near-Earth Magnetotail

Current dynamic processes in realistic magnetotail geometry simulations under various driven conditions and Hall effects. are studied by Hall magnetohydrodynamic （MHD） Associated with the external driving force, a thin current sheet with a broad extent is built up in the near-Earth magnetotail. The time evolution for the formation of the current sheet comprises two phases： slow growth and a fast impulsive phase before the near-Earth disruption of the current sheet resulting from the fast magnetic reconnection. The simulation results indicate that as the external driving force increases, the site and the tailward speed of the near-Earth current disruption region are closer to the Earth and faster, respectively. Whether the near-Earth disruption of the current sheet takes place or not is mainly controlled by Hall effects. It is found that there is no sudden disruption of the current sheet in the near-Earth region if the ion inertial length is below di= 0.04.     

优化“走出去”的资金配置

应该说,中国企业有了较长“走出去”的历史,由产品远销海外发展到技术甚至“公司”远销海外,这一过程人都遵循着生物演化的逻辑与次序——由小到大,由简单到复杂。然而,无论何种“走出去”模式或阶段,企业运营环节仍然离不开“货币的腾挪迭转”这一亩三分地。对“走出去”企业而言,优化资产负债表列永的多种币种的组合和配置元疑是个较大的挑战。     

综合报告中的集成思维

全球化、技术发展以及人口增长的扩张,触发了商业世界发生了根本性变化。传统的财务报告没有跟上过去30年间发生在宏观经济价值领域的急剧突变,而这,已经反映在企业的资产负债表上。对于标准普尔500指数覆盖的公司来说,无形资产的价值现今已经增长到整个市场价值的80%以上。这个占据一家组织真实价值的重大比例,并没有被现在的财务会计标准确认。每次,当许多对公司资产构成影响的实践和过程无法充分获取价值的时候,     

澳洲西太平洋银行CFO费尔·柯菲：盯紧资产负债表

四年来,全球的首席财务官们一直处于应对经济动荡所带来问题的最前沿。他们经历了欧洲债务危机、美国经济前景不明以及部分地区的政治动荡的反复扪‘击。现在,中国经济放缓,他们又要面临由此带来的连锁影响。为了解全球的CF0们如何应对这些危机,澳洲会计师公会（CPAAustralia）会刊     

动态

美SEC将针对大银行财务粉饰提出新规 美国联邦监管机构近期表示,将针对财务粉饰问题推出新的披露规则。 对18家大银行金融数据进行的分析显示．作为一个整体,这些银行在过去六个季度中每个季度末都会降低债务水平,由季度峰值平均降低了42％。该做法暗示这些银行比显现给投资者或消费者的状况承担了更多的风险。投资者只能从公司的季度资产负债表中看到债务水平。     

CFO：推动企业变革

CFO不仅是企业财务部门的领导者,也是企业内部变革的主要推动力量之一。什么是管理变革的正确思路？如何在推动企业变革的过程中提升自我？这是CFO不能回避的问题。曾贤河是中海壳牌石油化工有限公司的财务部总经理,他认为,在企业内部变革中,CFO起到显著的作用。＂     

Screening of Local Magnetic Moment by Electrons of Disordered Graphene

Based on the Anderson impurity model and self-consistent approach, we investigate the condition for the screening of a local magnetic moment by electrons in graphene and the influence of the moment on electronic properties of the system. The results of numerical calculations carried out on a finite sheet of graphene show that when the Fermi energy is above the single occupancy energy and below the double occupancy energy of the local impurity, a magnetic state is possible. A phase diagram in a parameter space spanned by the Coulomb energy U and the Fermi energy is obtained to distinguish the parameter regions for the magnetic and nonmagnetic states of the impurity. We find that the combined effect of the impurity and finite size effect results in a large charge density near the edges of the finite graphene sheet. The density of states exhibits a peak at the Dirac point which is caused by the appearance of the edge states localized at the zigzag edges of the sheet.