Chapter 18.ppt
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Chapter 18 新能源技术 《电气工程及自动化专业英语》课件
➢ 章节18.5引用中国新能源市场中的报道，从太阳能、风 能、地热能、生物能等几方面指出在中国蕴含有丰富的 可再生能源，并强调了中国未来的能源战略。
2.生词与短语
Chapter 18 新能源技术
60. nonrenewable 不可再生
75.
61. extraction n
提取，萃取 76.
62. Philippine n
104. guarantee v
96. national territory area
97. 积
国土面
兆 相当煤吨数 稻草、麦秆 木柴 可持续的 照明 东京议定书 保障
Chapter 18 新能源技术
3.难句翻译
[1]. In terms of economic value …… reaching US $23 billion or €18 billion. (p177)
osmotic pressure 渗透压
fresh water
淡水
Chapter 18 新能源技术
90. semi permeable membrane 半透膜 97. trillion n
91. reverse osmosis filter
98. tce
92.
反渗透过 99. straw n
滤器
菲律宾
77.
63. replenishment n 补给，补充 78.
64. groundwater n 地下水
79.
65. trivial a.
微不足道的 80.
66. plate tectonic
板块构造
67. oceanic ridge
洋脊
81.
68. divergent a. 分歧的，发散的 82.
2.生词与短语
Chapter 18 新能源技术
60. nonrenewable 不可再生
75.
61. extraction n
提取，萃取 76.
62. Philippine n
104. guarantee v
96. national territory area
97. 积
国土面
兆 相当煤吨数 稻草、麦秆 木柴 可持续的 照明 东京议定书 保障
Chapter 18 新能源技术
3.难句翻译
[1]. In terms of economic value …… reaching US $23 billion or €18 billion. (p177)
osmotic pressure 渗透压
fresh water
淡水
Chapter 18 新能源技术
90. semi permeable membrane 半透膜 97. trillion n
91. reverse osmosis filter
98. tce
92.
反渗透过 99. straw n
滤器
菲律宾
77.
63. replenishment n 补给，补充 78.
64. groundwater n 地下水
79.
65. trivial a.
微不足道的 80.
66. plate tectonic
板块构造
67. oceanic ridge
洋脊
81.
68. divergent a. 分歧的，发散的 82.
chapter+18+有机溶剂萃取法
表面活性剂分子聚集在界面上，在分散相液滴周围形成保护膜。 保护膜应具有一定的机械强度，不易破裂，能防止液滴碰撞而引 起聚沉。 介质粘度较大时能增强保护膜的机械强度。
β越大，KA 越大于KB，分离效果越好。
18.1.2 弱电解质在有机溶剂 — 水相间的分配平 衡 分配系数中CL和CH 必须是同一种分子类型，即不
弱酸：AH A-+H+
C [ AH ] [ A ]
[ A ][ H ] Kp [ AH ]
发生缔合或离解。对于弱电解质，在水中发生解 离，则只有两相中的单分子化合物的浓度才符合 分配定律。
解度比水中大
为什么青霉素在酸性（pH≤2.5）条件下，而红霉素却要 在碱性（pH≥9.8）条件下才能被萃取到丁酯中去呢？
青霉素 酸碱性 pH<pK pH>pK 弱酸性(2.75) 游离分子 ―–‖ 红霉素 弱碱性(9.4) “+‖ 游离分子
根据相似相溶原则，在弱极性的丁酯中游离分子极性小，溶解 度比水中大，故从水相转入丁酯相中，而发酵液中存在的其它 杂质由于极性情况与抗生素不同，故很少进入丁酯中，这样就 达到一定程度的纯化
2） pH对β的影响
因为β =KA/KB，所以pH~ β
(1)若酸性溶质混有碱性杂质。
调节 pH ＜ PK p ，有利于酸性溶质萃取，而碱性杂质成盐
留在水相。
3） pH对萃取过程的影响
由于提取物质转移，水相pH自然变化， 不利于萃取，因此，在萃取过程中水相pH 应保持稳定。
2) 温度 1、温度对萃取速度有影响 萃取时，若温度低，则萃取速度很小。 2、温度影响分配系数 3、温度对溶媒的互溶度有影响 如： 丁/水 水/丁 15℃ 0.8% 1.28% 20℃ 1% 1.37% 一般：选择T在室温或低温，同时考虑1-3因素。
β越大，KA 越大于KB，分离效果越好。
18.1.2 弱电解质在有机溶剂 — 水相间的分配平 衡 分配系数中CL和CH 必须是同一种分子类型，即不
弱酸：AH A-+H+
C [ AH ] [ A ]
[ A ][ H ] Kp [ AH ]
发生缔合或离解。对于弱电解质，在水中发生解 离，则只有两相中的单分子化合物的浓度才符合 分配定律。
解度比水中大
为什么青霉素在酸性（pH≤2.5）条件下，而红霉素却要 在碱性（pH≥9.8）条件下才能被萃取到丁酯中去呢？
青霉素 酸碱性 pH<pK pH>pK 弱酸性(2.75) 游离分子 ―–‖ 红霉素 弱碱性(9.4) “+‖ 游离分子
根据相似相溶原则，在弱极性的丁酯中游离分子极性小，溶解 度比水中大，故从水相转入丁酯相中，而发酵液中存在的其它 杂质由于极性情况与抗生素不同，故很少进入丁酯中，这样就 达到一定程度的纯化
2） pH对β的影响
因为β =KA/KB，所以pH~ β
(1)若酸性溶质混有碱性杂质。
调节 pH ＜ PK p ，有利于酸性溶质萃取，而碱性杂质成盐
留在水相。
3） pH对萃取过程的影响
由于提取物质转移，水相pH自然变化， 不利于萃取，因此，在萃取过程中水相pH 应保持稳定。
2) 温度 1、温度对萃取速度有影响 萃取时，若温度低，则萃取速度很小。 2、温度影响分配系数 3、温度对溶媒的互溶度有影响 如： 丁/水 水/丁 15℃ 0.8% 1.28% 20℃ 1% 1.37% 一般：选择T在室温或低温，同时考虑1-3因素。
Chapter18_PPT
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金融机构与市场chapter18课件
PPT学习交流
3
Insurance Companies
• Insurance companies assume the risk of their clients in return for a fee, called the premium.
• Most people purchase insurance because they are risk-averse—they would rather pay a certainty equivalent (the premium) than accept a gamble
• Insurance Companies • Fundamentals of Insurance • Growth and Organization of Insurance Companies • Types of Insurance
PPT学习交流
2
Chapter Preview
• Pensions • Types of Pensions • Regulation of Pension Plans • The Future of Pension Funds
PPT学习交流
9
Adverse Selection in Insurance
The adverse selection problem raises the issue of which policies an insurance company should accept: • Those most likely to suffer loss are most likely to apply for insurance. • In the extreme, insurance companies should turn down anyone who applies for an insur policy.
slides_chapter_18
Figure 1 8 .3 Dat a t ree for aSafeHom e c om ponent
8
Analysis Classes
Analysis classes are derived by examining each use-case A grammatical parse is used to identify candidate classes A UML class diagram is developed for each analysis class
Hale Waihona Puke 11Sequence Diagram
:Room
new cust o mer
:FloorPlan
:Product Component
:Billof Mat erials
FloorPlan Reposit ory
BoM Reposit ory
d e sc ri b e s ro o m * p l a c e s ro o m in f loor plan
10
The Interaction Model
Composed of four elements:
use-cases sequence diagrams state diagrams a user interface prototype Each of these is an important UML notation
Comprehensible—all stakeholders understand the purpose of the package Cohesive—the package addresses functions that are closely related to one another Loosely coupled—functions or classes within the package collaborate with one another, but collaboration outside the package are kept to a minimum. Hierarchically shallow—deep functional hierarchies are difficult to navigate and hard for end-users to understand; therefore, the number of levels within a use-case hierarchy should be minimized whenever possible.
拉曼 Raman spectroscopy Chapter 18
Chapter 18 Raman Spectroscopy
• When radiation passes through a transparent medium, the species present scatter a fraction of the beam in all directions. • In 1928, the Indian physicist C. V. Raman discovered that the visible wavelength of a small fraction of the radiation scattered by certain molecules differs from that of the incident beam and furthermore that the shifts in wavelength depend upon the chemical structure of the molecules responsible for the scattering.
Mechanism of Raman and Rayleigh Scattering
The relative populations of the two upper energy states are such that Stokes emission is much favored over anti-Stokes. Rayleigh scattering has a considerably higher probability of occurring than Raman because the most probable event is the energy transfer to molecules in the ground state and reemission by the return of these molecules to the ground state. The ratio of antiStokes to Stokes intensities will increase with temperature because a larger fraction of the molecules will be in the first vibrationally excited state under these circumstances.
• When radiation passes through a transparent medium, the species present scatter a fraction of the beam in all directions. • In 1928, the Indian physicist C. V. Raman discovered that the visible wavelength of a small fraction of the radiation scattered by certain molecules differs from that of the incident beam and furthermore that the shifts in wavelength depend upon the chemical structure of the molecules responsible for the scattering.
Mechanism of Raman and Rayleigh Scattering
The relative populations of the two upper energy states are such that Stokes emission is much favored over anti-Stokes. Rayleigh scattering has a considerably higher probability of occurring than Raman because the most probable event is the energy transfer to molecules in the ground state and reemission by the return of these molecules to the ground state. The ratio of antiStokes to Stokes intensities will increase with temperature because a larger fraction of the molecules will be in the first vibrationally excited state under these circumstances.
现代管理学(英文) 教学课件Chapter 18 FOUNDATIONS OF CONTROL
© Prentice Hall, 2002
18-6
The Planning-Controlling Link
Planning
Goals Objectives Strategies Plans
Controlling
Standards Measurements Comparisons Actions
Organizing
© Prentice Hall, 2002 18-4
What Is Control? (cont.)
Control
– bureaucratic control - emphasizes organizational authority • relies on administrative rules, procedures, and policies • depends on standardization of activities, well-defined job descriptions, and other administrative mechanisms – clan control - behavior regulated by shared values, traditions, and other aspects of organizational culture • dependent on individual and group to identify expected behaviors and performance measures • found where teams are common and technology changes often
© Prentice Hall, 2002
Chapter 18 Serving Dishes 酒店英语PPT课件
Dialogue 3
Complaints about the Dishes
(W=waiter H=head waiter A=guest A B=guest B C= guest C)
A: Waiter, waiter! W: Yes? Sir. A: Today the dishes are not so satisfactory. W: How are they like, sir? B: This dish is so salty. W: The greens with mushroom? C: Yes. And the spareribs are not well done. We even can see the blood. A: The beef is overdone. We can’t eat it. B: The dish of fish head is not the typical flavor.
Dialogue 2
Special Need in Dishes
(W=waiter A=guest A B=guest B)
W: I’m afraid we haven’t any sole left, madam, but the turbot is excellent. A: I will have a steak. W: Rump or fillets, sir? A: Rump, please. W: And how would you like it cooked? A: Medium rare. B: I’d like an egg. Sunny-side up. W: All right, would you like some vegetables to go with your dishes, sir? A: The duchesse potatoes, and some spinach, please. W: And you, madam? B: Jacket potato, mushrooms and a side salad, please. W: Thank you.
chapter 18 Mutation__ Breeding
Mutation Breeding
1 Introduction 引言
① Definition of mutation 突变的定义
A. A sudden modification in a gene or chromosome 基因或染色体的突然改变 B. The sources of genetic variability for plant breeding 植物育种遗传变异的来源
Mutation Breeding
3 Induced versus spontaneous mutations 诱导vs自发突变
① Difference 区别
A. No major detectable differences 无显著差异 B. Older spontaneous mutants: an evolutionary process of coadaptation through recombination and natural selection 老自发突变体：通过遗传重组和自然选择经历了一个共 适应的进化过程 C. New spontaneous or induced mutants: not to be shaped into such complexes 新自发突变体或诱发突变体：没有经历如此复杂的过程
⑤ Significance of mutation breeding
突变育种的意义 A. 育成大量植物新品种 B. 创造新的基因型，丰富作物原有的“基因库” C. 提高突变频率 D. 缩短育种年限 ⑥ Characteristic of mutation breeding 突变育种的特点 A. 变异方向和性质的不确定性 B. 适于进行个别性状的改良 C. 亲本选择 D. 有利突变的机率低 E. 突变普通常遵循突变本身的规律
中级微观经济-Chapter18_Technology
第十八章
技术
投入和产出
生产的投入：生产要素 ❖ 土地 ❖ 劳动 ❖ 资本：本身就是制成品的生产投入（机器设
备：卡车，建筑物，计算机） ❖ 原材料
技术
技术是只把投入转换成产出的过程。 例如劳动力、计算机、投影仪、电力、
和软件等合起来上这堂课。 不同的技术能够生产相同的产品– 黑板
和粉笔可以代替计算机和投影仪使用。
凸性: 假如投入束x’ 和 x” 都能生产出y单位 产出，那么投入束的组合 tx’ + (1-t)x” 至少 能够生产出y单位产出，对于任意0 < t < 1。
例如（100a1，100a2）和（ 100b1，100b2 ） 都可以生产出100个单位的产量，那么 (25a1+75a2 ，25b1+75b2 ）仍然可以至少生产 出100单位产量。
技术集
一份投入一份产出
产出水平
y = f(x) 为生产 函数
y’ y’ = f(x’) 为投入x’可获取的 最大产出水平。
y”
y” = f(x’) 投入x’的可行产出
量
x’
x
投入水平
技术集
技术集为
T {(x1, , xn, y) | y f(x1, , xn) and x1 0, , xn 0}.
投入束
xi 表示投入品种i的投入量i; 也即投入品 种i的投入水平。
投入束用 (x1, x2, … , xn)表示。 例如(x1, x2, x3) = (6, 0, 3).
生产函数
y 表示产出水平。 技术生产函数表现了投入束的最大可能
产出量。
y f(x1, ,xn)
产出水平 y’
x2
技术
投入和产出
生产的投入：生产要素 ❖ 土地 ❖ 劳动 ❖ 资本：本身就是制成品的生产投入（机器设
备：卡车，建筑物，计算机） ❖ 原材料
技术
技术是只把投入转换成产出的过程。 例如劳动力、计算机、投影仪、电力、
和软件等合起来上这堂课。 不同的技术能够生产相同的产品– 黑板
和粉笔可以代替计算机和投影仪使用。
凸性: 假如投入束x’ 和 x” 都能生产出y单位 产出，那么投入束的组合 tx’ + (1-t)x” 至少 能够生产出y单位产出，对于任意0 < t < 1。
例如（100a1，100a2）和（ 100b1，100b2 ） 都可以生产出100个单位的产量，那么 (25a1+75a2 ，25b1+75b2 ）仍然可以至少生产 出100单位产量。
技术集
一份投入一份产出
产出水平
y = f(x) 为生产 函数
y’ y’ = f(x’) 为投入x’可获取的 最大产出水平。
y”
y” = f(x’) 投入x’的可行产出
量
x’
x
投入水平
技术集
技术集为
T {(x1, , xn, y) | y f(x1, , xn) and x1 0, , xn 0}.
投入束
xi 表示投入品种i的投入量i; 也即投入品 种i的投入水平。
投入束用 (x1, x2, … , xn)表示。 例如(x1, x2, x3) = (6, 0, 3).
生产函数
y 表示产出水平。 技术生产函数表现了投入束的最大可能
产出量。
y f(x1, ,xn)
产出水平 y’
x2
chapter18twoportnetwork
or in matrix form as
UU12
Z11 Z21
Z12 Z 22
II12
[Z
]II12
Z
where the Z terms are called the impedance parameters, or simply Z parameters, and have units of ohms.
A
-B
I1
(Y12
Y11Y22 Y21
)U 2
Y11 Y21
I2
C
-D
U1 AU 2 BI2 (5) I1 CU 2 DI2 (6)
UI21
A C
B D
UI22
=
A
U1 U 2
I2 0
B
U1 I2
U 2 0
T
C
I1 U 2
I2 0
D
I1 I2
U 2 0
Thus, the transmission parameters are called, specifically,
A=Open-circuit voltage ratio B=Negative short-circuit transfer impedance
C=Open-circuit transfer admittance
D=Negative short-circuit current ratio
A and D are dimensionless, B is in ohms, and C is in siemens.
I1 U1
Z11-Z12
Z22-Z12 Z12
I2 U 2
18-3 Admittance Parameters
chapter 18 第18章 ds 区元素
HNO3 作为氧化剂，盐酸作为配位剂
(四)Ag 、Au 在O2 存在下都能 溶于KCN 溶液，形成配合物
Ag(CN) 2
Au(C 4 N)
有O2 时Cu能溶于氨水:
4 Cu O 2 8 NH 3 2 H 2O 4 Cu(NH ) 4 O H 3 2
无色 O2 蓝色
2 C u(NH ) 4 3
3Ag2S 8HNO3 (浓) △ 6 AgNO 3 S 2 NO 4 H O 3 2
M2S 4 CN 2[M(CN) ] S 2 2
6、 配合物
中心体：Cu+ 、Ag+ 均为d10 型离子，具有 空的外层s，p 轨道。 配位体：X-、NH3、S2O32–、CN –等 配位数：2、4 构型：直线型或四面体型。
△ 3C u2 2NO 3S 4H O 2
3 2CuS 10CN 2Cu(CN) 2S 2 (CN)2 4
5、配合物
Cu2+与CN– 形成配合物时比较特殊：
2
2Cu
4CN 2CuCN (CN) 2 (白色) CN–
Cu(CN) 2
三、 Cu(II) 与Cu(I) 的转化
0.153V + 0.52V Cu Cu2+ Cu I2 0.535V I
-
2Cu 2 4I 2CuI I 2
K sp 5.06 10 12
▼ 水溶液中：稳定性 Cu(I) < Cu(II) 水合热
Cu 2O H 2SO4 CuSO 4 Cu H 2O
2Cu Cu2 Cu K 1.2 106
▼ 有配合剂、沉淀剂存在时Cu(I)稳定性提高 电极电势减小，阻止歧化
(四)Ag 、Au 在O2 存在下都能 溶于KCN 溶液，形成配合物
Ag(CN) 2
Au(C 4 N)
有O2 时Cu能溶于氨水:
4 Cu O 2 8 NH 3 2 H 2O 4 Cu(NH ) 4 O H 3 2
无色 O2 蓝色
2 C u(NH ) 4 3
3Ag2S 8HNO3 (浓) △ 6 AgNO 3 S 2 NO 4 H O 3 2
M2S 4 CN 2[M(CN) ] S 2 2
6、 配合物
中心体：Cu+ 、Ag+ 均为d10 型离子，具有 空的外层s，p 轨道。 配位体：X-、NH3、S2O32–、CN –等 配位数：2、4 构型：直线型或四面体型。
△ 3C u2 2NO 3S 4H O 2
3 2CuS 10CN 2Cu(CN) 2S 2 (CN)2 4
5、配合物
Cu2+与CN– 形成配合物时比较特殊：
2
2Cu
4CN 2CuCN (CN) 2 (白色) CN–
Cu(CN) 2
三、 Cu(II) 与Cu(I) 的转化
0.153V + 0.52V Cu Cu2+ Cu I2 0.535V I
-
2Cu 2 4I 2CuI I 2
K sp 5.06 10 12
▼ 水溶液中：稳定性 Cu(I) < Cu(II) 水合热
Cu 2O H 2SO4 CuSO 4 Cu H 2O
2Cu Cu2 Cu K 1.2 106
▼ 有配合剂、沉淀剂存在时Cu(I)稳定性提高 电极电势减小，阻止歧化
Chapter18 非金属元素小结
或 脱 不 水
在化合物R(OH)n中，可以有两种离解方式：
R(OH)n→R(OH)n-1+OHR(OH)n→RO(OH)n-1+H+
碱式离解
酸式离解
R(OH)n按碱式还是按酸式离解，主要是看R-O键和O-H键的 相对强弱，若R-O键弱，就进行碱式电离，若O-H键弱时就进行酸 式离解。
R-O与O-H键的相对强弱又决定于“离子势”——阳离子的
主族元素氢化物熔点对比
0
÷Ö Ö×ÖÖÖÖÖ·ÖÖ± Ö Ö
150 100
非金属元素都能形成具有最高氧化态的共价型的简单氢 -20 化物，在通常情况下它们为气体或挥发性液体。
熔点/摄氏度
-80 它们的熔点、沸点都按元素在周期表中所处的族和周期 0 -100 -120 呈周期性的变化。 -140 -160 -180 -200 -40 -60
S6+:Z=+6 ，r=0.030nm Φ =200，当Φ 1/2>10时R(OH)n显酸性
Al3+:Z=+3， r=0.051nm Φ=59，当10> Φ 1/2>7时R(OH)n显两性
Na+:Z=1， r=0.097nm Φ=10，当Φ 1/2<7时R(OH)n显碱性
二、 含氧酸及其酸根的结构
一、非金属单质的结构和物理性质
自学要求：
1.了解非金属单质中的共价键数为8-N(H2为2-N)。
2.第2周期中的O、N为什么易形成多重键？第3、4 S、Se、P、As等则易形成单键？ 3.非金属单质按其结构和性质大致可分为哪三类？ 4.掌握单质Cl2、S、P、Si和B与NaOH反应的方程式。 周期的
15
非金属
数据仓库 Chapter 18 物理设计过程
物理模型意 味着信息内 容更加的接 近硬件层
有需要的时候 就增加注释
考虑选择数据库 管理系统
物理模型
物理设计考虑的因素
物理模型的组成
方案 表 列 主键 外键
子方案
同义词
视图
约束
索引
定义
注释
用户角色
安全特权
文件/表空间
数据仓库：物理模型组件
CREATE SCHEMA ORDER_ANALYSIS
N
N N N
主键
销售人员正式姓名 销售人员所在区域 销售区域包括的地区 事实表包括公司收到的所有订单
订单事实表
Product_ref Salpers_ref Integer Integer Num(8,2) N N N
局部主键，参考产品局部主键表的外键 局部主键，参考销售代表维度表的外键 以美元计的销售额
SQL描产品键 名子 SKU 品牌 产品表
Product_key
类型
为空 注释
产品维表包括公司所有的产品
Integer Char(25) Char(20) Char(25)
N N N N
主键 产品的销售名称 源系统的库存单位 销售中的产品品牌
订单事实表
订单键 订单
逻辑模型及物理模型
Order_amount
Order_cost
Num(8,2)
N
以美元计的订单成本
物理设计考虑的因素
标准的意义
数据库对象的命名 对象组件命名 customer_loan_balance 单词分界符 逻辑模型和物理模型的命名
准备区域文件和表名称定义 标志进程 表明目的 示例：product_full_refresh,customer_daily_update… 物理文件命名规范 保存源代码和脚本的文件 数据库文件 应用程序文档
Chapter_18
• Symmetrical
• Wide
• Nonsymmetrical
Relationships with people
• Leading/following
• Groups
• Mirror/matching
• Partners
• Unison/cowith objects and/or people
With objects Develops an understanding of vocabulary such as on, off, along, over, under, around, surrounding.
Chapter 18 Key Points
Teaching Relationships (cont) With others
Space Awareness (where the body moves) • Location • Directions • Levels • Pathways • Extensions
Effort (how the body moves) • Time • Force • Flow
Relationships (with whom, or what the body moves) • Of body parts • With objects and/or people • With people
Chapter 18 Key Points
Some teaching points (cont)
Relationships and Games Child should be at control level of skill before being introduced to concept of relationships with objects during game contexts Child should have developed a skill well enough to successfully work with partner/in small groups before introducing relationships with others
CHAPTER 18 Income Taxes and Business Decisions
现金收付实现制会计：
在现金收到时确认收入，在现金支付时 确认费用。广泛运用于个人纳税申报表 和职业合伙人企业、农场以及服务性企 业纳税申报表的编制。在这种制度下， 纳税人可以通过安排收、付款的时间来 对应税收益实施一定程度的控制。由于 该种制度不能将收入和相关费用进行有 效的配比，故在大多数财务报表的编制 中不能使用。
Gross income:
All income and gains from whatever source derived, less items specially excluded by law, such as interest on state and municipal bonds.
总收益：
个人免税：
针对纳税人、纳税人的配偶以及每一个 受瞻养人，而从调整后的总收益中扣除 规定数额的项目。
Standard deduction:
A specified amount to be deducted from adjusted gross income. An alternative to listing itemized deductions, such as mortgage interest and property taxes.
所有的收益和利得，减去法律明确规定 的税收豁免项目，如州和市政债券的利 息收入等。
Interperiod income tax allocation:
Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income. Causes income tax expense reported in financial statements to be in logical relationship to accounting income.
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Revenue Recognition at Point of Sale (Delivery)
Sales with Extended payment terms
If goods are sold on terms which require payment at
some time in the future and the payment will include
Gain or loss on disposition
Timing of Revenue Recognition
Date of sale (date of delivery)
Services performed and billable
As time passes or assets are used
degree of uncertainty concerning the amount of
revenue or costs is sufficiently high or
sale does not represent substantial completion of the earnings process.
INTERMEDIATE ACCOUNTING 11
CHAPTER 18: REVENUE
1
Learning Objectives
1. 2. 3. 4. 5. 6. 7. Apply the revenue recognition principle. Describe accounting issues for revenue recognition at point of sale. Apply the percentage-of-completion method for long-term contracts. Apply the cost-recovery method for long-term contracts. Identify the proper accounting for losses on long-term contracts. Describe the accounting issues for service contracts. Explain the proper accounting for multiple-deliverable arrangements.
it is probable that the inflow of economic benefits to the seller has occurred
Revenue Recognition at Point of Sale (Delivery)
Sales with payment or volume discounts
The Current Environment
Revenue Recognition Classified by Type of Transaction
Chapter 18
Type of Transaction
Sale of product from inventory
Chapter 18
Rendering a service Permitting use of an asset
Companies usually meet the conditions for recognizing revenue by the time they deliver products or render services to
customers. Revenues from manufacturing and selling activities are commonly recognised at point of sale Revenues from cash-on-delivery sales usually recognised when delivery is made and cash is received by seller
significant
risks and rewards of ownership of the goods have
been transferred to the buyer;
control
of the goods has passed to the buyer; can be reliably measured;
Result in larger drops in market capitalization than
other types of restatement. Caused eight of the top ten market value losses in a recent year.
The Current Environment
revenue it
is probable that the economic benefits from the sale will incurred or to be incurred can be measured reliably
flow to the company;
costs
Revenue Recognition at Point of Sale (Delivery)
If a customer is likely to take a discount offered if they purchase a certain amount of goods or because they pay by a certain date, it must be taken into consideration when recording the amount of revenue. Revenue must be recorded at the amount we expect to receive. If expected discounts are ignored then revenue will be overstated. Refer text, illustration 18 – 2 for an example of a volume discount
The Current Environment
Revenue Recognition Alternatives
Revenue Recognition (sale of goods)
Revenue from the sale of goods is recognised when all the following conditions are met:
Date of sale or trade-in
The Current Environment
Departures from the Sale Basis
Earlier recognition is appropriate if there is a high degree of certainty about the amount of revenue earned. Delayed recognition is appropriate if the
Illustration 18-1
Sale of asset other than inventory
Description of Revenue
Revenue from sales
Revenue from fees or services
Revenue from interest, rents, and royalties
Implementation problems,
Volume discounts, deferred payment terms, Bill and hold Sales with Buyback Agreements Sales When Right of Return Exists
Trade Loading and Channel Stuffing
The Current Environment
Revenue recognition has been the largest source of public company restatements over the past decade. One study noted restatements of revenue:
interest, the sale must be recorded at the value of the goods exchanged.
Revenue Recognition at Point of Sale (Delivery)
Bill and hold sales
Customers may purchase goods of which they are not yet ready to take delivery. If they accept the goods and the billing then the revenue should be recorded at the time of the sale provided the goods are on hand and ready to be delivered and that delivery is probable. If it is unlikely that the account will be paid for a significant period of time, Accounts Receivable should be discounted or preferably, defer revenue recognition until the time of delivery.