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简介：国务院有关部委、有关直属机构，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局，有关中央管理企业：为了深入贯彻实施企业会计准则，解决执行中出现的问题，同时，实现企业会计准则持续趋同和等效，我部制定了《企业会计准则解释第7号》，现予印发，请遵照执行。

简介：Fourkeyreactions,12C(,)13O,13C(,n)16O,25Mg(p,)26Aland19F(p,)16O,willbestudiedforthefirsttimewithinorneartheastrophysicalrelevantenergyregions(Gamowwindow)atJinpingUndergroundlaboratoryforNuclearAstrophysics(JUNA)[1],whichwilltaketheadvantageoftheultra-lowbackgroundofChinaJinPingundergroundLaboratory(CJPL),highcurrentacceleratorbasedonECRsourceandahighlysensitivedetectionsystem.

简介：Thenatureofresistivetransitionofhigh-qualitycrystallinethinfilmsofYBa2Cu3O7-δhasbeenstudiedundermagneticfields(H)appliedalongthecdirectionoverawiderangeofdopedholes,p,intheCuO2planes.Thefield-andtemperature-dependentin-planeresistivity,ρab(T,H),hasbeenanalyzedwithinthethermallyassistedflux-flow(TAFF)formalism.Thefluxactivationenergy,U(T,H),hasbeenextractedfromthisanalysis.Thelow-Tpartoftheρab(T,H)datacanbedescribedbyanactivationenergyhavingthefunctionalformofU(T,H)=(1-t)m(H-0/H)β,wheret=T/Tc(reducedtemperature),andH0isafieldscalethatprimarilydeterminesthemagnitudeofU(T,H).Thetemperatureexponent,m,showsasystematicvariationwithp,whereasthefieldexponent,β,isinsensitivetothepvaluesandisclosetounity.TheH0,ontheotherhand,changesrapidlyaspisvaried.U(T,H)islinkedtothepinningpotentialandconsequentlyonthesuperconductingcondensationenergy.Sincethenormalstatepseudogapdirectlyaffectssuperconductingcondensationenergy,aclearcorrespondencebetweenH0andthePGenergyscale,εg,isfound.Possibleimplicationsoftheseresultsarediscussed.

简介：Theeffectsofcarbon-ionirradiationoncancercelltelomerefunctionhavenotbeencomprehensivelystudied[1].Ourpreviousreportshowedthatcancercellswithtelomeredysfunctionweremoresensitivetocarbon-ionirradiation,butthemechanismthatlinktelomeredysfunctionandcancercellinactivationhasnotbeeninvestigated.

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