http://bbs.chinaacc.com/forum-2-43/topic-2023118.html 一.中美会计准则的实质性差别    rule based vs principle based     美国会计准则的模式为规则导向,更容易导致机会主义和盈余管理.目前的US GAAP共168号(新旧放在一起)不是按要素制定的,是一种救火式的准则,哪里出了问题,立马会有相应的准则制定出来.     中国会计准则的模式为原则导向,强调实质重于形式,采购谨慎性原则.减少方法的选择.充分披露,以

--reference Java Heap Memory vs Stack Memory Difference 在数据结构中,堆和栈可以说是两种最基础的数据结构,而Java中的栈内存空间和堆内存空间有什么异同,以及和数据结构中的堆栈有何关系? 一.Java 堆存储空间 堆内存(堆存储空间)会在Java运行时分配给对象(Object)或者JRE的类.只要我们创建了一个对象,那么在堆中肯定会分配一块存储空间给这个对象.而我们熟知的Java垃圾回收就是在堆存储空间上进行的,用以释放那些没有任何引用指向

RPC: Remote Procedure Call 远程过程调用,即业务的具体实现不是在自己系统中,需要从其他系统中进行调用实现,所以在系统间进行数据交互时经常使用. rpc的实现方式有很多,可以通过http和tcp协议进行实现 通过http协议的主要有: webService    可以参考我之前的博客  WebService 学习之路(一):了解并使用webService webService学习之路(二):springMVC集成CXF快速发布webService webService学习

I believe the biggest distinction is that a stub you have already written with predetermined behavior. So you would have a class that implements the dependency (abstract class or interface most likely) you are faking for testing purposes and the meth

在国外看到详细的说明一篇,非常浅显透彻.转给国内的筒子们:-) 原文标题: Spring中的<context:annotation-config>与<context:component-scan>到底有什么不同? 原文出处:http://stackoverflow.com/a/7456501 <context:annotation-config> is used to activate annotations in beans already registered in

ref:http://stackoverflow.com/questions/271743/whats-the-difference-between-b-and-strong-i-and-em They have the same effect on normal web browser rendering engines, but there is afundamental difference between them. As the author writes in a discussio

Difference between SendRedirect and forward is one of classical interview questions asked during java web developer interview. This is not just applicable for servlet but also for JSP in which we can use forward action or call sendRedirect() method f

最近做的题记录下. 258. Add Digits Given a non-negative integer num, repeatedly add all its digits until the result has only one digit. For example: Given num = 38, the process is like: 3 + 8 = 11, 1 + 1 = 2. Since 2 has only one digit, return it. int addDigi

MySQL: @variable vs. variable. Whats the difference?   up vote351down votefavorite 121 In another question I posted someone told me that there is a difference between: @variable and: variable in MySQL. He also mentioned how MSSQL has batch scope and

it can be solved by Dynamical Programming.Here are some useful link: Tutorial and Code: http://www.cs.cornell.edu/~wdtseng/icpc/notes/dp3.pdfA practice: http://people.csail.mit.edu/bdean/6.046/dp/ (then click Balanced Partition) What's more, please n

if you need append some string to element and need set some attribute on these string at the same time,you'b better use appendTo funtion.because you can use this function like this: $(str).appendTo('.content tbody').data(action, EditAction.Add); but

创建一个函数,接受两个或多个数组,返回所给数组的 对等差分(symmetric difference) (△ or ⊕)数组. 给出两个集合 (如集合 A = {1, 2, 3} 和集合 B = {2, 3, 4}), 而数学术语 "对等差分" 的集合就是指由所有只在两个集合其中之一的元素组成的集合(A △ B = C = {1, 4}). 对于传入的额外集合 (如 D = {2, 3}), 你应该安装前面原则求前两个集合的结果与新集合的对等差分集合 (C △ D = {1, 4} △

what's the difference between dim as and dim as new? There is no difference with value types (Integer, Double, Structures, ...). The instance is created anyway in both cases. There is a difference with reference types: Without new, only the space for

Stored Procedures are pre-compile objects which are compiled for first time and its compiled format is saved which executes (compiled code) whenever it is called. But Function is compiled and executed every time when it is called. For more about stor

Both parameterized queries and prepared statements are exactly the same thing. Prepared statement seems to be the more commonly used term, but there is no difference between both terms. Parameterized queries and prepared statements are features of da

What is the difference between categorical, ordinal and interval variables? In talking about variables, sometimes you hear variables being described as categorical (or sometimes nominal), or ordinal, or interval.  Below we will define these terms and

Difference between LET and LET* in Common LISP   LET   Parallel binding which means the bindings come to life at the same time and they do not shadow each other. The values are effective inside LET and they are undefined outside LET. Just like local

TIF vs TIFF Many people are confused with similar file extensions that only differ by a single letter. One good example of this is TIF and TIFF. Well, to cut to the point, there is no difference between TIF and TIFF. They both are extensions used by

FITTING A MODEL VIA CLOSED-FORM EQUATIONS VS. GRADIENT DESCENT VS STOCHASTIC GRADIENT DESCENT VS MINI-BATCH LEARNING. WHAT IS THE DIFFERENCE? In order to explain the differences between alternative approaches to estimating the parameters of a model,

求两个sorted数组的intersection e.g. [1,2,3,4,5],[2,4,6] 结果是[2,4] difference 类似merge, 分小于等于大于三种情况,然后时间O(m+n), 空间O(1) package ShortestSubsequenceIncluding; import java.util.*; public class Solution2 { public ArrayList<Integer> setInters(int[] arr1, int[] ar