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开逆查词典之先河——评《常用构词字典》
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作者 曹聪孙 《图书馆工作与研究》 1984年第3期46-47,共2页
傅兴岭、陈章焕主编的《常用构词字典》(中国人民大学出版社出版)填补了我国语言专用词典中逆查词典的空白,开我国逆查词典之先河,受到群众欢迎。 《常用构词字典》的特色有以下几点: 第一,实行构词穷举,把同一词根词素的现代汉语词统... 傅兴岭、陈章焕主编的《常用构词字典》(中国人民大学出版社出版)填补了我国语言专用词典中逆查词典的空白,开我国逆查词典之先河,受到群众欢迎。 《常用构词字典》的特色有以下几点: 第一,实行构词穷举,把同一词根词素的现代汉语词统统集中在一处,便于读者从语言词汇学的角度了解这些词的构成。构成复合词意义中心的词素不一定总是开头的字,所以要从字的顺序上去查找。一个“化”字《字典》(以下将《常用构词字典》简称“字典”)除了将它的十个义项一一列举而外,还穷举了三十个以“化” 展开更多
关键词 词字 逆查 词典 词素 穷举 “化” 开头词 词组 收词范围 非固定
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谈顺查法和逆查法
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作者 吴哲裕 《广西审计》 1994年第1期19-19,共1页
审计人员开展审计工作,必须依靠一定的技术方法。审计技术方法按照审查会计业务时间次序不同,可分为顺查法和逆查法。 一、顺查法 所谓顺查法是指按会计核算业务程序,从审查会计凭证到会计帐簿、会计报表为顺序的一种审计技术方法。即... 审计人员开展审计工作,必须依靠一定的技术方法。审计技术方法按照审查会计业务时间次序不同,可分为顺查法和逆查法。 一、顺查法 所谓顺查法是指按会计核算业务程序,从审查会计凭证到会计帐簿、会计报表为顺序的一种审计技术方法。即先按凭证填制的时间顺序审查原始凭证的真伪及合法、合规性,再核对记帐凭证。 展开更多
关键词 会计报表 逆查 审计技术 会计核算 会计帐簿 技术方法 审计人员 记帐凭证 会计凭证
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审计逆查“六法”
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作者 王建铭 侯玉海 《中国审计信息与方法》 1996年第11期21-22,共2页
审计逆查“六法”王建铭,侯玉海审计逆查法是目前审计实践中应用较为广泛的一种技术方法,这种方法首先要求从被审计的会计报表入手,即首先要分析企业的会计报表,然后再审查帐簿、凭证。因而对被审计单位的会计报表进行分析的方法,... 审计逆查“六法”王建铭,侯玉海审计逆查法是目前审计实践中应用较为广泛的一种技术方法,这种方法首先要求从被审计的会计报表入手,即首先要分析企业的会计报表,然后再审查帐簿、凭证。因而对被审计单位的会计报表进行分析的方法,是审计逆查法的入手方法,应是每一个... 展开更多
关键词 会计报表 审计人员 应收帐款 审计工作方案 坏帐准备金 逆查 会计要素 被审计单位 承包公司 直接发现
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浅析会计差错的查证技巧
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作者 杨振华 《新疆纺织》 2003年第2期37-39,共3页
会计差错在会计资料或其它有关方面留下或明或暗、或多或少的痕迹或线索,这就是会计差错的疑点。能否及时、准确地捕捉或发现会计差错的疑点,得到查证和处理。因此,就需要掌握和运用捕捉会计差错疑点的技巧。查证会计差错首先要确立... 会计差错在会计资料或其它有关方面留下或明或暗、或多或少的痕迹或线索,这就是会计差错的疑点。能否及时、准确地捕捉或发现会计差错的疑点,得到查证和处理。因此,就需要掌握和运用捕捉会计差错疑点的技巧。查证会计差错首先要确立科学的查证思路;善于捕捉奇异现象;检查会计资料的有关内容是否相符;检查会计资料中的有关内容是否真实、正确等,以判断其是否构成会计差错的线索。 展开更多
关键词 会计差错 会计资料 科学假设 内部会计控制制度 逆查
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260万元税款是怎样查出来的
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作者 陈厚龙 《广东审计》 1996年第7期34-34,共1页
去年9月的一天,我们来到某集团服务中心进行财务收支审计。该中心财务报表上反映1994年4月至12月营业收入2100万元,亏损900万元;1995年1月至8月营业收入3400万元,亏损570万元。 一、核帐表,查蛛丝马迹 该服务中心自1994年4月开业以来,... 去年9月的一天,我们来到某集团服务中心进行财务收支审计。该中心财务报表上反映1994年4月至12月营业收入2100万元,亏损900万元;1995年1月至8月营业收入3400万元,亏损570万元。 一、核帐表,查蛛丝马迹 该服务中心自1994年4月开业以来,规模不断扩大,有酒店、桑拿、舞厅等多种经营项目,生意较兴隆,但帐面反映却严重亏损。为了弄清该中心的真实经营情况,我们采取了逆查的方法,将其报表、总帐。 展开更多
关键词 核算组 税款 银点 营业收入 财务部经理 月报表 服务中心 多种经营项目 收银机 逆查
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抓住疑点 查清问题 提高审计工作的质量和效率
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作者 刘文爱 《中国审计信息与方法》 2001年第3期27-28,共2页
关键词 审计工作效率 会计报表 会计帐簿 会计凭证 逆查
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探索和完善真实性审计方法
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作者 孙雅勤 《现代审计与会计》 2000年第1期10-11,共2页
关键词 审计监督 企业 真实性审计 审计方法 审计评价表法 审计数据库 测方法
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Effect of percutaneous endoscopic gastrostomy on gastroesophageal reflux in mechanically-ventilated patients 被引量:15
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作者 Emmanuel E Douzinas Andreas Tsapalos +3 位作者 Antonios Dimitrakopoulos Evanthia Diamanti-Kandarakis Alexandros D Rapidis Charis Roussos 《World Journal of Gastroenterology》 SCIE CAS CSCD 2006年第1期114-118,共5页
AIM: To investigate the effect of percutaneous endoscopic gastrostomy (PEG) on gastroesophageal reflux (GER) in mechanically-ventilated patients. METHODS : In a prospective, randomized, controlled study 36 patie... AIM: To investigate the effect of percutaneous endoscopic gastrostomy (PEG) on gastroesophageal reflux (GER) in mechanically-ventilated patients. METHODS : In a prospective, randomized, controlled study 36 patients with recurrent or persistent ventilatorassociated pneumonia (VAP) and GER 〉 6% were divided into PEG group (n=16) or non-PEG group (n = 20). Another 11 ventilated patients without reflux (GER 〈 3%) served as control group. Esophageal pH-metry was performed by the "pull through" method at baseline, 2 and 7 d after PEG. Patients were strictly followed up for semi-recumbent position and control of gastric nutrient residue. RESULTS: A significant decrease of median (range) reflux was observed in PEG group from 7.8 (6.2-15.6) at baseline to 2.7 (0-10.4) on d 7 post-gastrostomy (P 〈 0.01), while the reflux increased from 9 (6.2-22) to 10.8 (6.3-36.6) (P〈 0.01) in non-PEG group. A significant correlation between GER (%) and the stay of nasogastric tube was detected (r= 0.56, P〈 0.01). CONCLUSION: Gastrostomy when combined with semi- recumbent position and absence of nutrient gastric residue reduces the gastroesophageal reflux in ventilated patients. 展开更多
关键词 Nasogastric tube Gastroesophageal reflux Semi-recumbency Gastric residue Percutaneous endoscopic gastrostomy.
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Role of intravenously administered hyoscine butyl bromide in retrograde terminal ileoscopy: A randomized, double-blinded, placebo-controlled trial 被引量:2
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作者 SP Misra M Dwivedi 《World Journal of Gastroenterology》 SCIE CAS CSCD 2007年第12期1820-1823,共4页
AIM: To evaluated the role of hyoscine butyl bromide in facilitating retrograde ileoscopy. METHODS: Retrograde terminal ileoscopy was attempted in 200 consecutive patients undergoing colonoscopy. After intubation of... AIM: To evaluated the role of hyoscine butyl bromide in facilitating retrograde ileoscopy. METHODS: Retrograde terminal ileoscopy was attempted in 200 consecutive patients undergoing colonoscopy. After intubation of the cecum and visualization of the ileocecal valve, butyl bromide injection or normal saline was given intravenously to the patients in a double blind random fashion. The pulse rate and oxygen saturation were measured continuously. After completion of the procedure, endoscopists were then asked to score the ease of intubation and the ease of visualization of the terminal ileum on a visual scale of 1 to 10. The patients were also asked to score the pain after receiving hyoscine butyl bromide injection on a score of 1 to 10. RESULTS: Terminal ileoscopy could be performed in 188 patients. The mean (SD) visual analogue score for the ease of intubation of the cecum was 7.4 (0.65) in the injection group and 5.9 (0.8) in the placebo group (P 〈 0.001). The mean (SD) length of ileum visualized in the injection group was 14.4 (3.3) cm and 10.4 (2.7) cm in the placebo group (P 〈 0.001). The mean (SD) visual analogue score for ease of visualization of the terminal ileum was 7.5 (0.69) in the injection group and 5.9 (0.7) in the placebo group (P 〈 0.001). The pain score experienced by the patients was 6.5 (0.7) in the injection group and 6.7 (0.69) in the placebo group (P 〈 0.008). Although the pulse rate increased significantly in patients receiving the drug, no statistically significant difference was noted in the oxygen saturation between the two groups either before or after administration of the drug. No complications were observed in either of the groups. CONCLUSION: Hyoscine butyl bromide injection is a useful adjunct in helping the intubation and visualization of terminal ileum during colonoscopy. 展开更多
关键词 Ileoscopy Colonoscopy Colon ILEUM HYOSCINE Tuberculosis Inflammatory bowel disease Cancer
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ERCP wire systems: The long and the short of it 被引量:2
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作者 Shilpa Chandrupatla Reddy Peter V Draganov 《World Journal of Gastroenterology》 SCIE CAS CSCD 2009年第1期55-60,共6页
Guidewires are routinely used at the time of endoscopic retrograde cholangiopancreatography (ERCP) to gain and maintain access to the desired duct and aid in the advancement of various devices. Limitations of the trad... Guidewires are routinely used at the time of endoscopic retrograde cholangiopancreatography (ERCP) to gain and maintain access to the desired duct and aid in the advancement of various devices. Limitations of the traditional long-wire systems have led to the introduction of three proprietary short-wire systems. These systems differ in many respects but share two main principles: They lock a shorter wire in position to allow advancement or removal of various devices without displacement of the wire and they all allow for physician control of the wire. In this comprehensive review, we describe the key features of the three currently available short-wire systems: RX, Fusion and V systems. We also focus on the potential benef its and drawbacks that accompany the short-wire concept as a whole and each specif ic system in particular. Although the available data are limited, it appears that the use of the short-wire systems lead to reduced procedure, fluoroscopy and device exchange times, decreased sedation requirements, improved wire stability and increased endoscopist control of the wire. Furthermore, the physician-controlled wire-guided cannulation has the potential to decrease ampullary trauma and the rate of post-ERCP pancreatitis. The short guidewire systems appear to be an improvement over the traditional long-wire systems but further studies directly comparing the two approaches are needed. 展开更多
关键词 Endoscopic retrograde cholangiopancreatography Guidewires V-SYSTEM RX system Fusion system
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