Monday, October 25, 2010

Invoicing "useful" is the real benefit


Mature market with Invoicing, Invoicing software management software market has become a major main force. Recently, new ideas create a brand called frequently into sight, attracting industry attention.

Synopsys claims to do creative Invoicing "Invoicing China's best use." Invoicing hot new ideas creative thinking behind the various enterprise applications, we found the most important principles Invoicing software is easy to use.

Easy to use consists of two aspects: First, good function, the second is a good operation. What is the function better? The so-called "function well" is the software design of each function are from the customer's practical point of view, neither the function of a pile, not too simple. In addition to new products with innovative ideas essential functions Invoicing also specially designed a lot of attention to detail, Easy to use and features a user-friendly management application needs. Direct Mail Express, so your office convenient; alarm reminder so you take precautions; rights allocation, let your employees accountable; statement analysis, objective analysis of your data, allowing you to accurately grasp the situation of staff performance of each company ... ... Management has its own characteristics, so the software must be flexible and functional design, must be able to meet the different needs of customers, some of the content is customizable. Statements of each company have different requirements, such as the type of report, the report content. For slightly larger size of the company, each employee's duties and powers differ, the cost for the product to view, add or delete all documents changed and so have a fixed staff to complete to ensure the system and the company's information security. Function well is to just right so that when users in the management of handy, like a duck.

The so-called good operators will be very easy to understand, that is, operation should be simple. Many companies lack the computer and accounting professionals. Good operating on a customer in the choice of software is an important consideration when the conditions. At this point a lot of manufacturers are doing relatively well, and the new navigation features innovative thinking, quick keys inquiries and page design are fully reflect the good operation of the design.

People want to buy inexpensive, affordable lot. As long as the price was right, the real benefit is easy to use!






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Monday, October 18, 2010

J2ME in the divide and rule



Switching two pictures, if a new picture from the inside out, a rectangular display, you can use to set a setClip drawn rectangle.

However, now he came back, from the outside, a rectangular box shows, but no such method which J2ME, how do?

With, let's give him a divide and rule, a setClip not, we can be in multiple Well. On the present situation, from the four directions, in four setClip.

g.setClip (0, 0, currentGridWidth, screenHeight);

doPaintInterludeEffect (g);

g.setClip (screenWidth - currentGridWidth, 0, currentGridWidth,

screenHeight);

doPaintInterludeEffect (g);

g.setClip (scnWidth_Half - currentGridWidth, 0,

currentGridWidth, screenHeight);

doPaintInterludeEffect (g);

g.setClip (scnWidth_Half + currentGridWidth, 0,

currentGridWidth, screenHeight);

doPaintInterludeEffect (g);







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Saturday, October 9, 2010

About Distributed IDS


Distributed IDS mainly refers to a variety of IDS interoperability. Topology in a network among, HostBase and networkBased IDS because the different positions, can not replace each other, and because of the attacks are stage, both between the various stages of behavior are linked. so can be based on the synergy between these heterogeneous IDS to detect the role of attack. You can imagine IDS was refined and divided, forming many small data source, each with independent thinking and can command each other IDS, to influence their behavior. simple implementation, that is, no interaction between IDSsensor, but there is a centralized control system, all the correlation in the Central, the Central can change each sensor's behaviour.

EMERALD papers in 97 years, he is only a correlation for the central analyzer, and other rules and profile was the IDS sensor moved from the central to. You can go see sri.com, where the home is EMERALD. Have them written 23 papers.
On Correlation, IBM's TEC There is a correlator, to support heterogeneous IDS.
Unfortunately, there can not block, or else give you a look at the interface.
IBM recently released a correlation algorithm (IBM is fierce, security algorithms are great, patternmatch the TERESIAS algorithm is also very good), you can see:
Aggregation and Correlation of Intrusion-Detection Alerts By Herv 'e Debar 1, and Andreas espi 2,

As Agent, center interaction between the standards, FIPA, KAoS, KQML, CIDF.
Academic course like to make automation of the IDS agent, but now the industry is engaged in intensive correlation, correlation need to look at the boeing company you can huang article, he was 97 years advocated attack strategy detection. His weighted strategy tree
Is very intuitive.

There are many examples of collaborative detection, said huang about 4 years a classic example: the detection of the spoof.
ExternalHostA first InternalA denial of service, and then pretend to trust InternalA InternalA server InternalB initiate connections. This time became normal rlogin attack. Single network IDS can not detect.

The basic idea is: When a situation occurs, the original normal network behavior becomes an attack. This requires correlation.
Another example is the detection of DDOS source address, a single network / host IDS is powerless. Such HostA by DDOS, his Anomally Detection function can check out the machine by a DOS attack. Then, the network IDS found one from 1.1. 1.1 ICMP echorequest message, the message is normal in peacetime, but this time sent me, it is likely that an attacker checks whether the survival of the attacked host. by correlation, you can find the real source address DDOS 1.1 .1.1 the.


杩樻湁瀵箂tealthscan鐨勬娴?濡傛灉鏈変汉瀵逛綘鍑犱釜瀛愮綉缂撴參鐨勪綔1433鍙g殑鎵弿,缃戠粶IDS 涓?畾鏃犳硶鎶ヨ,涓绘満IDS鐨刲og閲岄潰鍙兘浼氳杞戒竴浜涜繛鎺?浣嗘槸濡傛灉鏈夐泦涓殑correlation, 灏卞彲浠ユ娴嬪嚭鏉?鍦╡vent stream閲岄潰杩欎簺閮藉彲浠ョ敤瑙勫垯鏉ユ鏌?涓嶇敤鎷呭績鏁堢巼.
杩欏彧鏄緢绠?崟鐨勪緥瀛?鑰屼笖閮芥湁涓嶇敤correlation鐨勬浛浠f柟妗?浣嗘槸鏁堢巼鍜屽噯纭?灏卞樊涓?簺浜?
鍙﹀涓?釜浼樺娍,灏辨槸,浜嬪疄涓?涓绘満IDS閫氬父閮芥槸anomaly detection鐨?杩欏氨澶уぇ鐨勫Τ琛ヤ簡 鍩轰簬pattern鐨勭綉缁淚DS鐨勪笉瓒?涓よ?閰嶅悎鐨勬娴?灏辨槸鍙俊搴﹀緢楂樼殑.
鐜板湪鐨刢orrelation閮芥槸鍩轰簬瑙勫垯鐨?濡傛灉浣犱簡瑙d簡鏀诲嚮鐨勫熀鏈楠ゅ拰鎵╂暎鐨勬墜娉? 浣犱篃鍙互鍐欏嚭浣犵殑elation鏉?
鍗忓悓妫?祴杩樻湁鏇村姞鏅鸿兘鐨勬ā鍧楀氨鏄皢response鍔犲叆杩涙潵,鍖呮嫭probing鐨剅esponse.
娉ㄦ剰鍗忓悓妫?祴涓嶆槸璇翠竴瀹氳涓绘満IDS鍜岀綉缁淚DS閮芥湁,涔熷彲鑳藉,姣斿鏈墂ebserver鏃ュ織鎻愬彇, 鍜岄槻鐏鐨勬棩蹇?涔熷彲鑳藉皯,鍙湁缃戠粶IDS涔熸槸涓?牱鐨?閲嶈鐨勬槸鏈?悗鐨刢orrelation鎶?湳.
鍙﹀璇翠竴鍙ラ澶栬瘽,correlation鍖呮嫭寰堝涓眰娆$殑,multisensor鐨刢orrelation鍙笉杩囨槸鏈熶腑鐨勪竴涓?聽






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Tuesday, September 28, 2010

Delicious Stop! Photoshop baked pizza word


1. First, create a new document 500x250 pixels, with white as the background. Select the text tool, font list, selected their favorite font, the size of 100Pt, the way anti-aliasing: strong, color is black



2. Merge layers, to access panel, a copy of any channel, to be renamed the "Orig", RP-processing (ctrl + i).

3. Create a new channel, called "Crust", loaded channel Orig constituency (hold down ctrl point channel orig), select the anti-election, the revised menu, with the expansion of the command, expand capacity to 8, fill white, and then counter- filled with black, deselect.

4. Implementation of the Gaussian blur filter with a radius of 4 pixels; then in levels: access to the current channel, type: 86,117. This is to make the state of adhesion between pizza.



5. A new layer, named "Crust", filled with white.

6. Select channel Crust, implementation of the filter> Pixelated> lattice-based, cell size is 8.

7. Here we use the results to simplify the stamp image, stamp filter to be used as the color palette, it must first set the foreground / background color, so that after the black for the former white state, then select Filter> Sketch> seal Ming / dark balance of 25, smoothness 5.



[Next]



8. Implementation of the Gaussian blur with a radius of 4; adjust Levels: the current channel, type: 128,151.

The following diagram:




9. Back to the RGB channel, select the layer Crust, loading channel Crust, select the anti-selection, fill it with black, deselect.

10. Implementation of the Gaussian blur with a radius of 8; select styles of filter> relief effect, angle 135, height is 4, the number is 150%, we once again use Gaussian blur filter with a radius of 3.

11. Loading channel Crust, select the anti-selection, emergence, with a radius of 4 pixels. Fill black. Then, in the Edit menu, select "fade" command, opacity 50%, mode to "normal", deselect.
Get the next chart:



12. The following is an irregular body do particle cake. New layer, named "Texture", filled with white. Add variegated, number 33, Gaussian distribution, check the color, use the Levels adjustment: composite channel, enter: 85,149. Use Gaussian blur, radius 1, with the Levels adjustment to the size of the uneven look. Parameters: composite channel, enter: 214,237.

14. To access panel, copy the blue channel, will be renamed copy of the blue channel "Texture". Back Layers Texture, loading channel Texture, select the anti-selection, deletion deselect. Loading Channel Crust, select the anti-selection, emergence, with a radius of 4 pixels, and then remove the anti-post-election.

15. In the Texture layer, double layer, into the layer style, select the slope and relief, in style, select "relief effect", this layer and link layer Crust, flattening, and then add the variegated, the number of 3%, Gaussian distribution, check the monochrome



16. New layer, still called Texture, reset the palette, the implementation of the clouds filter; select Filter> Artistic Effects> dry brush, brush size: 2; brushes Details: 8; texture: 1. Consecutive 4 times (ctrl + f).

17. The layers mixed mode to "Multiply" and opacity set to 75%.

18. This layer and link layer below, merging layers, the current for the Crust. Adjust levels: composite channel; Input: 0,169; gray coefficient: 1.14.

19. Implementation of the Filter> Artistic Effects> plastic packaging, high light intensity of 15, the details: 9, Smoothness: 7. On the Edit menu, select fade command, opacity 20%, normal mode.



[Next]



20. Use the Hue / Saturation command to the image color: Check the color, hue: 31, Saturation: 33, Lightness: 4.
Then obtain the following results:



21. To access panel, copy the channel Orig, renamed as "Sauce", the implementation of Gaussian blur with a radius of 6. Adjust the current channel complex Levels, enter: 0,119.

22. Implementation of the lattice of filters, the cell size is 15.

23. After the palette set to black before the white running seal filters, clear / dark balance: 25, Smoothness: 5

24. We need to smooth the edge of the white content, it looks more like pizza sauce. Select fuzzy> further blurred, consecutive three times, and then adjust the current channel Levels: Enter 34,109.



25. Click the RGB channel, back to layers panel, the Crust layer new layer, named Sauce, filled with white. Loading Channel Sauce, choose anti-election, after filling with black Deselect.

26. Gaussian blur, radius 3, then the implementation of relief filter, angle: 135, height 4, number: 150.

27. With a Gaussian blur filter to blur, radius 3, the implementation of the two. Loading Channel Sauce, choose anti-selection, emergence 4 radius, then after the election filled anti-black, then faded 50% of the normal mode is not transparency.

28. With a Gaussian filter a little fuzzy about a radius of 2 on it. Next, use the curve adjustment, is shown in Figure 23:



29. With the hue / saturation color command for the salad dressing. Check the color, hue: 7, Saturation: 71 Lightness: 0.

30. Implementation of plastic packaging filter, high light intensity of 15, details 11, smoothness 11. 23% opacity and then fade.



[Next]



32. Here is sauce for seasoning. Add variegated, number 3, Gaussian distribution, monochrome; in the filter menu select Texture> Texture-based, sand texture type, scale: 100%, highlighting: 4, light direction: on, no RP. 40% of the normal mode and then faded opacity. Re-use plastic packaging, with values just as strained, 12% opacity.



33. New layer, named Spices, select the foreground color RGB (33,84,25), fill, load channel Texture, choose to delete anti-election after the abolition of selection. Re-loading channel Sauce, delete, deselect.

34. Then Levels tool down a bit, (gray coefficient of 0.78), select Sauce layer, will merge it with the link layer, load the channel Sauce, anti-election deletion deselect.

That sounds a bit mean! Ha ha!



35. Copy channel Orig, renamed Cheese, 4 pixel Gaussian blur; lattice: the cell size is 6; stamp: clear / dark balance of 25, smoothness 5; 4 pixel Gaussian blur, adjust the current channel Levels: Input: 52,100.

36. New layer, named "Cheese", filled with white; loading channel Cheese, select the anti-selection, fill it with black, deselect. Gaussian blur: 4; relief filter parameters with just the same; and then twice with a radius of 4 pixel Gaussian blur, will fade after the first 50%; loading channel Cheese, select the anti-selection, emergence, with a radius of 4 pixels. Anti-election re-fill black. Then, in the Edit menu, select "fade" command, opacity 50%, mode to "normal" and uncheck ..

37. New layer, still called Texture, reset the palette, the implementation of the clouds filter; select Filter> Artistic Effects> dry brush, brush size: 2; brushes Details: 8; texture: 1. Consecutive 4 times (ctrl + f). Then mixed layer to "Multiply" and opacity to 61%. Texture layer to link layer and Cheese put together, adjust the composite channel Levels: Input: 0,169.



38. To build a layer of "Texture", loaded channel Texture, after filling with black Deselect. To add a bevel and embossed layer style, style as "relief effect" method to smooth a depth of 59%, the other in accordance with the default values.

39. And put together the following link layers, with the hue / saturation command color: Hue: 38 Saturation: 67, Lightness: 0.



[Next]



40. Once again packed with plastic filter, just set the parameters also like to implement after the fade opacity of 37%. Loading Channel Cheese, select anti-selection, emergence, radius of 6 pixels, after anti-election in the gray color scale composite channel coefficient set to 0.64, de-select.



41. Add variegated, number 3, Gaussian, monochromatic. Loading Channel Cheese, deleted deselect.
42. Select Layer Crust, loading the same channel, deletion deselect. In the Levels dialog box, the gray level coefficient reduced to 0.8, making it a little bit dim.

Results have come out, we then adjust the adjustment like it! Well, hair done, and tired, top it!









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Friday, September 17, 2010

Domestic long road CAXA CAD lead the way down to earth



If economic globalization, China's manufacturing industry wide open space for development, manufacturing information leading to the door of this room, then the CAD / CAM software is the key to that door is open. Our CAD / CAM technology research started in the 80's, but it was only a few large enterprises, research institutes and some universities to participate, progress is slow, CAD software piracy abroad quickly occupied the domestic market. Into the nineties, made CAD launched its own brand, such as CAXA electronic board CAD software, Chinese Academy of Sciences Keith PICAD so completely self-developed software gradually emerges, the introduction of domestic self-CAD brand to contain the foreign CAD software in the Chinese market monopoly, to domestic development of CAD software, has laid a solid foundation. However, a long time, China's CAD software industry software piracy in the foreign environment of dumping to survive.

Since 2002, foreign software companies Autodesk began to crack down on "piracy," the name of some companies delivered quickly by, "I promise" to use non-genuine AutoCAD software enterprises to use legitimate software. October 2002, the Supreme Court case on the trial of civil disputes of copyright law applicable to the interpretation of a number of issues, provide for the use of pirated software companies will be subject to civil penalties. Many provinces and municipalities have issued the relevant documents to AutoCAD piracy issues on special law enforcement inspection, found the facts to give legitimate software piracy market price of 2-5 times the fine. States gradually increased piracy enforcement and inspection efforts and enterprises have increased the purchase of genuine two-dimensional CAD software investment. In particular, some foreign-funded enterprises in China. As the high price of AutoCAD software, the operating costs for these companies poses challenges. Therefore, more and more enterprises turning to a relatively well-made cost-effective two-dimensional CAD software. Therefore, the domestic two-dimensional CAD software in recent years a new turn for the better. Domestic manufacturers have introduced a new two-dimensional CAD new, addition, foreign firms UGS, Think3, SolidWorks launched a free two-dimensional such as CAD. China ushered in the so-called two-dimensional CAD market, "the third wave."

Two-dimensional CAD software technology have been very mature, and its application is extremely popular, has become an indispensable tool for today's product development. Together since 2006 to actively promote corporate genuine state of the work of the international environment is also very concerned about this progress, so the use of legitimate businesses CAD software has become the trend, genuine CAD market environment continued to improve. However, in recent years, new-made two-dimensional CAD software, IntelliCAD most to the development platform. According to incomplete statistics, since 2000 developed two-dimensional CAD vendors such as Hao Chen, Wei-Heng, Jie Hui, Chinese way, in the hope so, basically are based on the IntelliCAD platform, the second development, the formation of two-dimensional CAD products ; Even with independent knowledge of the early products of two-dimensional CAD vendors (such as open orders, Exeter, etc.) also turned to the platform software vendors have to give up its own characteristics and by category AutoCAD platform IntelliCAD, would have been understandable, after all, a number of AutoCAD The emergence of substitute products enables businesses to do this little pocket, but we uniform are built on the IntelliCAD platform, made the total people on the development of CAD software, there are some hidden feelings.

It is true that technically made compatible with AutoCAD two-dimensional CAD data and use habits are very important, but if only in the form of to blindly imitate AutoCAD, and can not really meet the needs of users, from two-dimensional CAD technology trends , two-dimensional CAD applications will no longer just an isolated stand-alone tool. Two-dimensional and three-dimensional CAD CAD bound to have more integration with PLM, ERP and other integrated systems have more integration with a variety of professional applications with more integration. Users will be because the design of the development of a higher efficiency, easier integration and management system. Therefore, only really two-dimensional CAD before these points in the market lived. Completely self-developed CAD software CAXA electronic board in the manufacturing sector has a very broad user base, but also for many years on the CAD market, evergreen, and the last two years the product has maintained growth of more than 50%, which fully confirms user needs a product of the market situation.

CAD and PLM software as a domestic leader, CAXA seize this opportunity or advantage of the strategy:

In the user application level, CAXA electronic board CAD software development today, has more than 100,000 licensed software users, and are mainly concentrated in manufacturing. Over the years a large number of user applications has proven CAXA electronic board CAD software usability, practicality and reliability.

R & D level, CAXA electronic board CAD software is completely independent development of independent innovation products (not rely on any class of third-party open source code for AutoCAD). CAXA not only have full intellectual property rights, and to grasp all the core technologies and market demand, strong sustained development and innovation.

In the functional level, in addition to the usual two-dimensional graphics capabilities and operational practices compatible with AutoCAD data and the characteristics of outside, CAXA electronic board CAD software still works marked by continuous innovation, the latest professional gallery, gallery custom extension, the manufacturing sector habits and standards, list serial numbers associated with the size-driven, three-dimensional model interfaces, BOM summary, puzzle printing and support of the PLM integration of specific functions have a distinct competitive advantage.

In support level, CAXA has been focusing on training and service, with hundreds of professional and technical engineers, can provide effective and timely services and support. CAXA wish to provide to users of alternative products is not only AutoCAD, more through technical and professional services to clients with Wen Ti, Chuangzao values and help customers better to build on his Shuzi design manufacturing R & D platform products to enhance Zhizao Ye Qi Ye innovative and collaborative management.

CAXA is currently developing a new generation of two-dimensional CAD, and plans to 2008. The product, which inherited the existing CAXA electronic board CAD software, advantages and features, and advantages of the latest R & D, it also supported, in particular the integration of CAD and 3D ---- The product can be used as two independent dimensional CAD, 3D CAD can be used as a module to achieve the integration of two-dimensional three-dimensional CAD, 3D CAD users that can use two-dimensional CAD data, two-dimensional CAD can directly use the 3D CAD data. Of course, the product will also provide more integration of the PLM system, such as application development and professional support.

Copyrighted software in the CAD made today, CAXA always uphold the concept of software services to manufacturing. One reason is that the manufacturing market is huge, much larger than the engineering design industry, but also because the manufacturing industry is the pillar industry of our nation, the demand for two-dimensional CAD is also very strong. CAXA electronic board CAD software view of the increasing popularity of history in a sense be said to be made popular CAD application process, its popularity does not depend on a vigorous market rally, but the application is successful the user through the user's reputation and accurate positioning. CAD in helping businesses easily, while licensed software, CAXA as a leading PLM solutions and services provider, has a series of CAD, CAPP, CAM, DNC, PDM, MPM and other PLM software products and solutions, covering industry information design, engineering, production and management of four major areas. As of 2007, has sold more than 250,000 sets of legitimate software. This is also the rapid development of many domestic and foreign manufacturing companies have chosen to CAXA as a strategic partner of important reasons. CAXA has been working through professional services, and enterprises to establish long-term partnership for users to obtain effective basis and form their own core competence, in this sense, the user's success is the supplier of success, but user-made software key to establishing confidence.







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Monday, August 2, 2010

LUAN Yun Feng: Jun Tang speculation is not the so-called master



Recently, a lot of things should be written, there are many things to think should be thorough, but because of time, has failed to properly think about it, did not have time to write. 19, I am in Tokyo, Japan, a large software company in Japan to discuss the next day, but also with the Japanese management elite discuss management issues. The gap in this moment, I caused the recent series of events because of, simply write it down.

Business management sector, the Internet industry, including major media, from September to the beginning of the month, we talk out of two more things, at least in this month, I met executives always ask I am the subject of these two things, first, what happens after Kai-fu Lee, and second, why the gold and the software to do Tang Jun director. Perhaps the two things I have relations with it, because this year I have been talking about the broad definition of entrepreneurship, but also as YBC and the "young entrepreneurs of the Strong" business mentor, so Kai-fu Lee is doing something, everyone want from third-party answer, which I can not comment further, just as I Kai-fu Lee in Shanghai First Financial with the interviews, I was in front of Kai-fu Lee's side said publicly that we do not Kai-fu Lee deification, which he did not What are the benefits of open complex as a former president of Google China, but also a common professional managers, not because he served as president of Google China wanted too much, not to mention he is now an ordinary entrepreneur, and entrepreneurs are is difficult, there are risks, the success rate is a percentage, we should give him a liberal business environment, and even allow Kai-fu Lee in the business process problems that may arise, not too much criticism.

Jun Tang to the payments on the company as director of the comments caused controversy, about me, I do not say, only about Tang Jun, the Internet overwhelming comments, I think I still have to show my point of view. Jun Tang gold and do find a director to do because the gold and management software, now have to enter the world market, Jun Tang to help me, so simple, why do I give someone else can, please Tang Jun will not work, there is so much talk, discuss what is not no, but please do not go talk to the personality aspect, because of insufficient understanding of speculation. To be prudent, the last month I did not say, why? Because, although I have had good relations with Tang Jun, also more understanding of each other, but no specific thing, after all, worked together, but today I can say, I to tell us the facts, Jun Tang, not some people think, is a master of his own speculation, will a show, and so on, through my personal understanding, Jun Tang is a very pragmatic person, to my feeling, he practical to many of us difficult to understand, can not understand the point.

October 14, 2009, gold and software companies in Beijing headquarters, the board held a gold and software, the new director of Mr. Tang Jun as gold and of course, also attended the meeting, this is his first gold of the Board of Directors, I through meeting with him, I feel that he is even better than I. The Board of Directors is carried out on time 10:00, Jun Tang did not let me arrange car to the airport to pick him up, but his five minutes in advance arrived in my office during the meeting, Tang Jun did not want to even tea, white water to drink. Beginning of the meeting, I spent 20 minutes on the subject of the Board of Directors, Jun Tang to speak first application, there is no point virtual conversation, then immediately to business. The key is that he is not only simple language, but also talked about very specific, for each piece of work, both from the macro level about the specific operations, but also I was very surprised and pleasantly surprised. Unexpectedly, Jun Tang to the actual operation of the enterprise so skilled, surprise, the Tang Jun will not only help me sort out strategy, the tactics can be discussed is the object, this great. Through the meetings, and the Sina interview on Jun Tang to do things I want to tell a friend reservations, Jun Tang is a very practical people to work, perhaps because he is too pragmatic, and it is usually because he is not that we have seen, the understanding of celebrity, his ideas and views, may give us some of his work do not understand, only that he is in the hype themselves.

We Jun Tang, and Kai-fu Lee, as a number of more common view, it may all have better, more appropriate time I will work together with Tang Jun situation to tell you, so that we can have a more comprehensive Tang Jun understanding.




Above: October 14 to attend the Board of Directors reserves and software, the right side, respectively Jun Tang, Lai Maosheng (Department of Information Management System Specialist, PhD supervisor), real options, corporate (Tsinghua University, corporate finance, business model expert, PhD Instructor)




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Thursday, July 22, 2010

How to quick cash flow statement the two main forms


Prepared according to their own experience in order, and hope you speak up.

How to quick cash flow statement the two main forms

Preparation of cash flow statements have been prepared in a difficult business, if all of the accounting entries, cash flow requirements of the guidelines by all adjusted cash basis, this amounted to redo a set of accounting entries, no doubt greatly increase the workload of the Finance staff, in practice, a lack of maneuverability. Many financial staff hopes that only the balance sheet and income statement under the main table to compile the two cash flow statement, which is a luxury, in fact, based only on the balance sheet and income statement prepared a cash flow statement can not also a breakdown of general ledger and the need to obtain relevant data.
On the light of experience, the efficient method of cash flow statement, and readers, this method of compiling data sources based primarily on two main forms, only to be obtained from the relevant books of the data, in order to achieve a simple, rapid preparation of cash flow The purpose of the table. Methodology proposed in this paper from the importance of the principle, sacrificing accuracy, in exchange for speed. Easy to difficult according to the following cash flow statement prepared in order to speed:

First, fill out additional information in the "Net increase in cash and cash equivalents," the project and determine the "net increase in cash and cash equivalents."

The second main table, fill out the "cash flow from financing activities," the project and determine the "cash flow from financing activities Net."

The third fill out the main table "cash flow from investing activities," the project and determine the "cash flow from investing activities Net."

Fourth calculation to determine cash flow from operating activities Net, the formula is: cash flow from operating activities Net = Net increase in cash and cash equivalents - Cash flows from financing activities - Net cash flow from investing activities net. The difficulty lies in determining the cash flow generated from operating activities Net cash flow, as financing and investment activities in the enterprise business in the relatively small financial data accessible, the two activities easily fill out the cash flow of projects, and easy to ensure that the two activities net cash flow results of the correct order according to the formula calculated from operating activities Net cash flow can easily ensure accuracy. This step calculation, can verify the main table and the supplementary information of "cash flow from operating activities Net" project is fill out all right.

5th fill out additional information in the "Reconciliation of net profit to cash flow from operating activities," the project, and results with the results of the fourth step formula is consistent, if not match, then check, in order to end the same;

Sixth last fill out the main table "cash flow from operating activities," the project, and results with the fourth step formula to verify the results, if not match, then check in order to end the same. As the term "received from other operating activities Cash" project is squeezed down production, so the main table and the additional information in the "cash flow from operating activities net" is equal to quickly complete the cash flow statement preparation.

The following order by the above detailed description of the purpose of the preparation methods and formulas:

First, determine the additional information of "Net increase in cash and cash equivalents"

End cash balance = balance sheet "money funds" end of the period;
Cash at the beginning balance = balance sheet "money funds" opening balance;
Net increase in cash and cash equivalents = cash at the end balances - beginning cash balance.
Few general corporate cash equivalents, so the formula does not consider this factor, if you should fill out the corresponding.

Second, determine the main form of "cash flow from financing activities Net"

1. Cash received from investments
= (Paid-up capital or share capital of the ending balance - paid-in capital or share capital of the beginning balance) + (to the end of the number of bonds - bonds payable beginning balance)

2. Cash received from borrowings
= (Final number of short-term loans - short-term loans beginning balance) + (number of long-term loans at end - the opening balance of long-term loans)

3. Received other financing activities related to cash
If equity investors fails to pay the fine in cash income.

4. Cash paid for debt
= (Number of short-term borrowings at the beginning - the end of the number of short-term loans) + (number of long-term loans at the beginning - the end of the number of long-term loans) (excluding interest) + (number of bonds payable at the beginning - the end of the number of bonds payable) (excluding interest)

5. Distribution of dividends, profits or payment of cash interest paid
= Dividend payable debit amount + interest expenses + interest + in long-term construction loan interest + interest on bonds payable - accrued expenses in the "accrued interest" credit balance - Interest expense bills discounted

6. Paid for other financing activities Cash
In the event of financing costs paid in cash, finance leases paid in cash, reduce its registered capital paid in cash (the acquisition of the stock, return the unit associated joint investment, etc.), business acquisition or construction of fixed installments, In addition to the cash down payment other than payment of all of the cash payments.

In the determination of the main table "cash flow from investing activities Net"

1. Cash received from return on investment
= (Number of short-term investments at the beginning - the number of short-term investments at end) + (number of long-term equity investment at the beginning - the end of the number of long-term equity investments) + (number of long-term debt investments at the beginning - the end of the number of long-term debt investment)
The formula, such as the end of the opening number is less than the number of pay in the cash invested in the accounts.

2. Obtain investment income received in cash
= Profit investment income - (At end interest receivable - interest receivable beginning balance) - (Final dividend receivable few - dividends receivable beginning balance)
3. Disposal of fixed assets, intangible assets and other long-term assets, net of cash recovered
= "Disposal of fixed assets" of the credit balance + (the end of the number of intangible assets - intangible assets beginning balance) + (number of other long-term assets, end of period - the opening balance of other long-term assets)

4. The other received the cash and investment activities
Such as the finance lease equipment to recover the principal and so on.

5. Acquisition of fixed assets, intangible assets and other long-term assets Cash paid
= (Final number of projects under construction - under construction beginning balance) (excluding interest) + (number of fixed assets, end of period - the opening balance of fixed assets) + (Number of Intangible Assets end of period - the opening balance of intangible assets) + (number of other long-term assets, end of period - the opening balance of other long-term assets)
The above formula, such as the number is less than the end of the beginning balance, in the disposal of fixed assets, intangible assets and other long-term assets, net of cash collected by the project accounting.

6. Cash paid for investments
= (Final number of short-term investments - opening balance of short-term investments) + (the end of several long-term equity investment - the opening balance of long-term equity investments) (excluding investment gains or losses) + (the end of several long-term debt investments - long-term debt investment beginning balance) (excluding investment gains or losses)
The formula, such as the number is less than the end of the beginning balance, then the return on investment of cash received by the project accounting.

7. Other paid in cash and investment activities
If the investment fails to place fines.

Fourth, determine the additional information in the "cash flow from operating activities Net"

1, net profit
It is based on the number of fill out the income statement net profit.

2, provision for impairment of assets
Provision for impairment of assets = current asset impairment provision for the aggregate amount incurred
Note: Direct write-off of bad debt losses are not included.

3, depreciation of fixed assets
= Manufacturing cost of depreciation of fixed assets depreciation + management costs in the depreciation
Or: = accumulated depreciation final number - the opening balance of accumulated depreciation
Note: Not considered due to reduced foreign investment in fixed assets depreciation.

4, amortization of intangible assets
= Intangible assets (opening number - ending number)
Or = intangible assets aggregate amount of credit occur
Note: does not consider intangible assets due to reduced foreign investment.

5 Amortization of long-term prepaid expenses
= Long-term prepaid expenses (opening number - ending number)
= Long-term prepaid expenses or the amount of the cumulative occurrence of the number of credit

6, reduction in prepaid expenses (Less: increase)
= The number of prepaid expenses at the beginning - the end of the number of prepaid expenses

7, accrued costs (Less: decrease)
= Final number of accrued expenses - the opening balance of accrued expenses

8, disposal of fixed assets, intangible assets and other long-term assets, loss (Less: income)
According to Disposal of fixed assets and operating expenses (or income) and a breakdown of fill out.

9 Loss on disposal of fixed assets
According to Disposal of fixed assets and operating expenses and a breakdown of fill out.

10 Finance costs
= Interest payments - notes receivable discounted interest

11, investment losses (Less: income)
= Investment income (debit balance is fill out the number, the credit balance minus decrease)

12, deferred tax credits (Less: debit)
= Deferred tax (final number - beginning balance)

13, inventory reduction (Less: increase)
= Inventory (beginning balance - end of number)
Note: does not consider the reduction of foreign investment stock.

14, reduction in operating receivables (Less: increase)
= Accounts receivable (beginning balance - ending balance) + notes receivable (beginning balance - ending balance) + pre-paid accounts (opening number - ending number) + other receivables (the opening number - ending number) + Prepaid Expenses (opening number - ending number) - ending balance for bad debts

15, the increase in operating payables (Less: decrease)
= Accounts payable (end of number - beginning balance) + receipts in advance (end of number - beginning balance) + notes payable (end of number - beginning balance) + accrued payroll (end number - beginning balance) + Calif (final number - beginning balance) + tax payable (end of number - beginning balance) + other contributions (final number - the opening number)

16, other
Generally not available.

5, the main table to determine the "cash flow from operating activities Net"

1, sales of goods or rendering of services received in cash
= Profit of main business income 脳 (1 +17%) + income statement in other operating income + (opening balance of notes receivable - ending balance of notes receivable) + (opening balance of accounts receivable - ending balance of accounts receivable) + (ending balance of accounts receivable in advance - opening balance of receipts in advance) - Provision for bad debts accounts receivable balance at end

2, received tax refunds
= (Opening balance subsidy payments receivable - ending balance subsidy payments receivable) + income + tax subsidies to the amount of current total number of credit occur

3. Received from other operating activities Cash
= Operating income related to the amount of detail occur this issue credit + other operating income related to the amount of detail occur this issue credit + other receivables related to the amount of detail occur this issue credit + other relevant details should be paid the amount of current credit + bank deposits occurred (Formula 1)
Specific operations, which are based on two main tables and books some detail the cash flow statement, the data is difficult to precisely, the project for last fall squeeze fill out, the formula is:
Received from other operating activities Cash (Formula 2)
= Additional information in the "cash flow from operating activities Net" - ((1 +2) - (4 +5 +6 +7))
Formula 2 squeeze down the data generated, and the formula for calculating the results of a disparity is not too large.

4. Purchase of goods, receiving a cash
= 銆擨ncome statement Operating Costs + (ending balance of inventory - inventory opening balances)銆?脳 (1 +17%) + other operating expenses (excluding taxes) + (opening balance of notes payable - Notes payable ending balance) + (accounts payable opening balance - closing balance of accounts payable) + (ending balance of prepayments - advance payment is the opening balance)

5. Paid to and for employees paid in cash
= "To cope with wage" subject aggregate amount of current debit + "Calif" subjects the amount of current period debit + administrative expenses in the aggregate "pension insurance" "unemployment insurance", "housing fund", "Medical insurance "+ cost and manufacturing cost breakdown of the" labor protection fee "
6. The taxes paid
= "Tax payable" Detailed account of all current amount of aggregate debit + "Other payables" debit account number + the details "management costs" in the "tax" the amount of current period debit cumulative number + "Other operating expenses" items relating to tax
Namely: the actual payment of various taxes and surcharges, excluding input tax.

7. Paid for other operating activities Cash
= Operating expenses (excluding fixed assets disposal losses) + administrative costs (excluding wages, benefits, labor insurance, unemployment insurance, housing provident fund, pension insurance, medical insurance, depreciation, provision for bad debts or bad debts, the inclusion of the entry tax, etc.) + operating expenses, costs and manufacturing costs (excluding wages, benefits, labor insurance, unemployment insurance, housing provident fund, pension insurance, medical insurance, etc.) + other receivables amount of current period debit + other payables shall debit the amount of current period + bank charges

6, the impact of exchange rate changes on cash
= Exchange gains and losses

7, Important

Statement of Cash Flow in this paper, only the author's practical experiences according to their own simple way out, that its simple, because this method is based on only the balance sheet and income statement and a breakdown of some of the preparation and the actual business complex, prepared by this method can not be fully reflected in the cash flow statement; by the working papers of law and the establishment of T-account method, the workload is very large, usually do this require the accumulation, in practice, the cash flow statement for the year accounts statements, usually does not compile the reporting requirements, the majority of corporate finance as busy, but neglect doing the foundation work, when all the provisional year-end accounts preparation, but knowing how to start, this method can temporarily solve the financial officers of these companies pressing.

Role in corporate decision-making in the cash flow statement, the company has not attach great importance to the management, corporate financial officers to cope with the preparation of the table is completed, the accounting firm is also difficult to audit or simply do not review. Give full play to the role of the cash flow statement, there is a gradual process of understanding.

To accurately prepare cash flow statement, usually monthly financial officers need to do the work of the accumulation of data, the proposed method is also only an expedient measure, from the importance of the point of view, the cash flow statement prepared by this method can basically reflect the business cash flows to meet the basic decision-making needs of enterprises. Readers can the specific circumstances of each enterprise, the method is perfect to add to conform himself to the establishment of habits and needs.

The proposed approach, in the preparation of financial statements of officers will soon be skilled, skilled within an hour after the general can prepare a cash flow statement, the author of the fastest speed is 20 minutes.






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Tuesday, February 23, 2010

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Sunday, February 21, 2010

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Wednesday, February 10, 2010

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Tuesday, February 9, 2010

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Friday, January 15, 2010

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Monday, January 11, 2010

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