ch20
输血科光学显微镜操作规程
类别：操作规程部门：输血科名称：输血科光学显微镜操作规程 OLYMPUS -CH20光学显微镜操作规程【目的】规范显微镜的操作。
【范围】适于输血科光学显微镜。
【职责】经过培训并通过考核的输血科工作人员。
【操作程序】1、取镜和安放1.1 右手握住镜臂，左手托住镜座。
1.2 把显微镜放在实验台上，略偏左。
安装好目镜和物镜。
2.、对光2.1 转动转换器，使低倍物镜对准通光孔。
注意，物镜的前端与载 物台要保持2厘米的距离。
2.2 把一个较大的光圈对准通光孔。
左眼注视目镜内，右眼睁开， 便于以后观察画图。
转动反光镜，看到明亮视野。
3、低倍镜观察3.1 把所要观察的载玻片放到载物台上，用压片夹压住，标本要正 对通光孔。
3.2 转动粗准焦螺旋，使镜筒缓缓下降，直到物镜接近载玻片。
眼 生效日期：2014. 10 修改日期：2014. 09 新 增：【工作环境】 相对湿度：15%〜85%； 运行温度：15~30℃。
睛看着物镜以免物镜碰到玻片标本。
3. 3左眼向目镜内看，同时反向转动粗准焦螺旋，使镜筒缓缓上升,直到看清物像为止。
再略微转动细准焦螺旋，使看到的物像更加清晰。
4、高倍镜观察4. 1 低倍镜观察（先对光，后调焦）。
4.2移动拨片，将要放大的物像移到视野正中央。
4.3转动转换器，移走低倍镜，换上高倍镜。
4.4调节光圈和反光镜，使视野亮度适宜。
4.5转动细准焦螺旋，使物像清晰。
5、结束操作移去玻片，转动转换器，使镜头V字型偏于两旁，反光镜要竖立，降下载物台，擦拭干净，并套上镜套。
【注意事项】1.需调节光度旋钮将光源亮度调至最暗，再关闭电源按钮，以防下次开机时瞬间电流过强烧坏光源灯。
（支持文件］《血站技术操作规程》。
sm_pdf_ch20[1]
![sm_pdf_ch20[1]](https://img.taocdn.com/s3/m/31aed6b665ce0508763213dc.png)
CHAPTER 20Accounting for Pensions and Postretirement Benefits ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics QuestionsBriefExercises Exercises ProblemsConceptsfor Analysis1.Basic definitions andconcepts related topension plans.1, 2, 3, 4,5, 6, 7,8, 9, 12,24, 30161, 2, 3, 4,5, 72.Worksheet preparation.33, 4, 7, 10,14, 15, 181, 2, 4, 7, 8, 9, 10, 11, 123.Income statementrecognition, computationof pension expense.9, 10, 11,13, 16, 171, 2, 41, 2, 3, 6,11, 13, 14,15, 16,17, 181, 2, 3, 4, 5,6, 9, 11, 124, 54.Balance sheet recognition,computation of pensionexpense.15, 19, 20,22, 236, 103, 9, 11, 12,13, 141, 2, 3, 4,5, 6, 7, 8,9, 11, 122, 5, 75.Corridor calculation.1878, 13, 14,16, 17, 182, 3, 5, 6, 7,8, 11, 123, 4, 5, 66.Prior service cost.12, 13, 205, 6, 81, 2, 3, 5,9, 11, 12,13, 141, 2, 3, 4,6, 7, 8, 9,11, 121, 47.Gains and losses.14, 17,21, 227, 98, 9, 13, 14,16, 171, 2, 3, 4, 5, 6,7, 8, 9, 11, 124, 5, 68.Disclosure issues.23109, 11, 1211, 123, 49.Special Issues.25*10.Postretirement benefits.30, 31,32, 3311, 1219, 20, 21,22, 23, 2413, 14*This material is dealt with in an Appendix to the chapter.ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)Learning Objectives BriefExercises Exercises Problems1.Distinguish between accounting for theemployer’s pension plan and accountingfor the pension fund.2.Identify types of pension plans and theircharacteristics.3.Explain alternative measures for valuing thepension obligation.4.List the components of pension expense.1, 2, 41, 2, 6, 11,12, 13, 15e a worksheet for employer’s pension planentries.33, 4, 7, 10,11, 14, 181, 2, 4, 7,8, 9, 10,11, 126.Describe the amortization of prior service costs.51, 2, 5, 7,12, 131, 2, 3, 4, 6, 7, 8, 9, 10, 11, 127.Explain the accounting for unexpected gains andlosses.12, 131, 2, 3, 4,5, 6, 7, 8, 9,10, 11, 128.Explain the corridor approach to amortizing gainsand losses.78, 12, 13,16, 17, 183, 4, 5, 6,8, 11, 129.Describe the requirements for reporting pensionplans in financial statements.6, 8, 9, 109, 11,12, 131, 2, 3, 4,8, 11, 12*10.Identify the differences between pensions and postretirement healthcare benefits.11, 1219, 20, 21,22, 23, 2413, 14*11.Contrast accounting for pensions to accounting for other postretirement benefits.11, 1219, 20, 21,22, 23, 2413, 14ASSIGNMENT CHARACTERISTICS TABLEItem Description Level ofDifficultyTime(minutes)E20-1Pension expense, journal entries.Simple 5–10 E20-2Computation of pension expense.Simple10–15 E20-3Preparation of pension worksheet.Moderate15–25 E20-4Basic pension worksheet.Simple10–15 E20-5Application of years-of-service method.Moderate15–25 E20-6Computation of actual return.Simple10–15 E20-7Basic pension worksheet.Moderate15–25 E20-8Application of the corridor approach.Moderate20–25 E20-9Disclosures: Pension expense and other comprehensive income.Moderate25–35 E20-10Pension worksheet.Moderate20–25 E20-11Pension expense, journal entries, statement presentation.Moderate20–30 E20-12Pension expense, journal entries, statement presentation.Moderate20–30 E20-13Computation of actual return, gains and losses, corridor test, andpension expense.Complex35–45E20-14Worksheet for plex40–50 E20-15Pension expense, journal entries.Moderate15–20 E20-16Amortization of accumulated OCI (G/L), corridor approach,pension expense computation.Moderate25–35 E20-17Amortization of accumulated OCI balances.Moderate30–40 E20-18Pension worksheet—missing amounts.Moderate20–25 *E20-19Postretirement benefit expense computation.Moderate 5–10 *E20-20Postretirement benefit worksheet.Moderate25–30 *E20-21Postretirement benefit expense computation.Simple10–12 *E20-22Postretirement benefit expense computation.Simple10–12 *E20-23Postretirement benefit worksheet.Moderate15–20 *E20-24Postretirement benefit worksheet—missing amounts.Moderate25–30 P20-12-year worksheet.Moderate40–50 P20-23-year worksheet, journal entries, and plex45–55 P20-3Pension expense, journal entries, amortization of plex40–50 P20-4Pension expense, journal entries for 2 years.Moderate30–40 P20-5Computation of pension expense, amortization of net gain orloss-corridor approach, journal entries for 3 years.Complex45–55P20-6Computation of prior service cost amortization, pensionexpense, journal entries, and net gain or loss.Complex45–60 P20-7Pension worksheet.Moderate35–45 P20-8Comprehensive 2-year plex45–60 P20-9Comprehensive 2-year worksheet.Moderate40–45 P20-10Pension worksheet—missing amounts.Moderate25–30 P20-11Pension worksheet.Moderate35–45 P20-12Pension worksheet.Moderate35–45 *P20-13Postretirement benefit worksheet.Moderate30–35 *P20-14Postretirement benefit worksheet—2 years.Moderate40–45ASSIGNMENT CHARACTERISTICS TABLE (Continued)Item Description Level ofDifficultyTime(minutes)CA20-1Pension terminology and theory.Moderate30–35 CA20-2Pension terminology.Moderate25–30 CA20-3Basic terminology.Simple20–25 CA20-4Major pension concepts.Moderate30–35 CA20-5Implications of GAAP rules on plex50–60 CA20-6Gains and losses, corridor amortization.Moderate30–40 CA20-7Nonvested employees—an ethical dilemma.Moderate20–30SOLUTIONS TO CODIFICATION EXERCISESCE20-1Master Glossary(a)The actuarial present value of benefits (whether vested or nonvested) attributed, generally by thepension benefit formula, to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or non-pay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same. (b) A plan that defines postretirement benefits in terms of monetary amounts (for example, $100,000of life insurance) or benefit coverage to be provided (for example, up to $200 per day for hospitalization, or 80 percent of the cost of specified surgical procedures). Any postretirement benefit plan that is not a defined contribution postretirement plan is, for purposes of Subtopic 715–60, a defined benefit postretirement plan. (Specified monetary amounts and benefit coverage are collectively referred to as benefits).(c)The value, as of a specified date, of an amount or series of amounts payable or receivablethereafter, with each amount adjusted to reflect the time value of money (through discounts for interest) and the probability of payment (for example, by means of decrements for events such as death, disability, or withdrawal) between the specified date and the expected date of payment. (d)The cost of retroactive benefits granted in a plan amendment. Retroactive benefits are benefitsgranted in a plan amendment (or initiation) that are attributed by the pension benefit formula to employee services rendered in periods before the amendment.CE20-2According to FASB ASC 715-30-35-43 (Defined-Benefit Plans – Pension – Discount Rates):Assumed discount rates shall reflect the rates at which the pension benefits could be effectively settled. It is appropriate in estimating those rates to look to available information about rates implicit in current prices of annuity contracts that could be used to effect settlement of the obligation (including information about available annuity rates published by the Pension Benefit Guaranty Corporation). In making those estimates, employers may also look to rates of return on high-quality fixed-income investments currently available and expected to be available during the period to maturity of the pension benefits. Assumed discount rates are used in measurements of the projected, accumulated, and vested benefit obligations and the service and interest cost components of net periodic pension cost.CE20-3According to FASB ASC 715-30-35-4 (Defined-Benefit Plans – Pension – Components of Net Periodic Cost):All of the following components shall be included in the net pension cost recognized for a period by an employer sponsoring a defined-benefit pension plan:CE 20-3 (Continued)(a)Service cost(b)Interest cost(c)Actual return on plan assets, if any(d)Amortization of any prior service cost or credit included in accumulated other comprehensiveincome(e)Gain or loss (including the effects of changes in assumptions), which includes, to the extentrecognized (see paragraph 715-30-35-26), amortization of the net gain or loss included in accumulated other comprehensive income(f)Amortization of any net transition asset or obligation existing at the date of initial application ofthis Subtopic and remaining in accumulated other comprehensive income.CE20-4According to FASB ASC 715-20-50-6 (Defined-Benefit Plans – General – Interim Disclosure Requirements for Publicly Traded Entities):A publicly traded entity shall disclose the following information for its interim financial statements that include a statement of income:(a)The amount of net benefit cost recognized, for each period for which a statement of income ispresented, showing separately each of the following:1.The service cost component2.The interest cost component3.The expected return on plan assets for the period4.The gain or loss component5.The prior service cost or credit component6.The transition asset or obligation component7.The gain or loss recognized due to a settlement or curtailment.(b)The total amount of the employer’s contributions paid, and expected to be paid, during the currentfiscal year, if significantly different from amounts previously disclosed pursuant to paragraph 715-20-50-1(g). Estimated contributions may be presented in the aggregate combining all of the following:1.Contributions required by funding regulations or laws2.Discretionary contributions3.Noncash contributions.ANSWERS TO QUESTIONS1. A private pension plan is an arrangement whereby a company undertakes to provide its retiredemployees with benefits that can be determined or estimated in advance from the provisions of a document or from the company’s practices.In a contributory pension plan the employees bear part of the cost of the stated benefits whereas in a noncontributory plan the employer bears the entire cost.2. A defined-contribution plan specifies the employer’s contribution to the plan usually based on aformula, which may consider such factors as age, length of service, employer’s profit, or compen-sation levels.A defined-benefit plan specifies a determinable pension benefit that the employee will receive ata time in the future. The employer must determine the amount that should be contributed now toprovide for the future promised benefits.In a defined-contribution plan, the employer’s obligation is simply to make a contribution to the plan each year based on the plan formula. The benefit of gain or risk of loss from assets con-tributed to the plan is borne by the employee. In a defined-benefit plan, the employer’s obligation is to make sufficient contributions each year to provide for the promised future benefits.Therefore, the employer is at risk to the extent that contributions will not be adequate to meet the promised benefits.3.The employer is the organization sponsoring the pension plan. The employer incurs the costsand makes contributions to the pension fund. Accounting for the employer involves:(1) allocating the cost of the pension plan to the proper accounting periods, (2) measuring theamount of pension obligation resulting from the plan, and (3) disclosing the status and effects of the plan in the financial statements.The pension fund or plan is the entity which receives the contributions from the employer, administers the pension assets, and makes the benefit payments to the pension recipients.Accounting for the fund involves identifying receipts as contributions from the employer sponsor, income from fund investments, and computing the amounts due to individual pension recipients.Accounting for the pension costs and obligations of the employer is the topic of this chapter;accounting for the pension fund is not.4.When the term “fund” is used as a noun, it refers to assets accumulated in the hands of afunding agency for the purpose of meeting pension benefits when they become due. When the term “fund” is used as a verb, it means to pay over to a funding agency (as to fund future pension benefits or to fund pension cost).5.An actuary’s role is to ensure that the company has established an appropriate funding pattern tomeet its pension obligations, to make predictions and assumptions about future events and conditions that affect pension costs, and to assist the accountant in measuring facets of the pension plan that must be reported (costs, liabilities and assets). In order to determine the company’s pension obligation, the actuary must first determine the expected benefits that will be paid in the future. To accomplish this requires the actuary to make actuarial assumptions, which are estimates of the occurrence of future events affecting pension costs, such as mortality, withdrawals, disable-ment and retirement, changes in compensation, and changes in discount rates to reflect the time value of money.6.In measuring the amount of pension benefits under a defined-benefit pension plan, an actuarymust consider such factors as mortality rates, employee turnover, interest and earnings rates, early retirement frequency, and future salaries.Questions Chapter 20 (Continued)7.One measure of the pension obligation is the vested benefit obligation. This measure uses onlycurrent salary levels and includes only vested benefits; that is, benefits the employee is already entitled to receive even if the employee renders no additional services under the plan.A company’s accumulated benefit obligation is the actuarial present value of benefits attributedby the pension benefit formula to service before a specified date and is based on employee service and compensation prior to that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels.The projected benefit obligation is based on vested and nonvested services using future salaries.8.Cash-basis accounting recognizes pension cost as being equal to the amount of cash paid bythe employer to the pension fund in any period; pension funding serves as the basis for expense recognition under the cash basis.Accrual-basis accounting recognizes pension cost as it is incurred and attempts to recognize pension cost in the same period in which the company receives benefits from the services of its employees.Frequently, the amount which an employer must fund for pension purposes during a particular period is unrelated to the economic benefits derived from the pension plan in that period. Cash-basis accounting recognizes the amount funded as periodic pension cost and the amount funded may be discretionary and vary widely from year to year. Funding is a matter of financial manage-ment, based on working capital availability, tax considerations, and other matters unrelated to accounting considerations.9.The five components of pension expense are:(1)Service cost component—the actuarial present value of benefits attributed by the pensionbenefit formula to employee service during the period.(2)Interest cost component—the increase in the projected benefit obligation as a result ofthe passage of time.(3)Actual return on plan assets component—the reduction in pension cost for actual invest-ment income from plan assets and the change in the market value of plan assets.(4)Amortization of prior service cost—the cost of retroactive benefits granted in a plan amend-ment (including initiation of a plan).(5)Gains and losses—a change in the value of either the projected benefit obligation or theplan assets resulting from experience different from that assumed or expected or from achange in an actuarial assumption.Note to instructor: Regarding return on plan assets, the final component is expected rate of return. We are assuming above that an adjustment is made to the actual return to determine expected return.10.The service cost component of net periodic pension expense is determined as the actuarialpresent value of benefits attributed by the pension benefit formula to employee service during the period. The plan’s benefit formula provides a measure of how much benefit is earned and, therefore, how much cost is incurred in each individual period. The FASB concluded that future compensation levels had to be considered in measuring the present obligation and periodic pension expense if the plan benefit formula incorporated them.11.The interest component is the interest for the period on the projected benefit obligation outstandingduring the period. The assumed discount rate should reflect the rates at which pension benefits could be effectively settled (settlement rates). Companies should look to rates of return on high-quality fixed-income investments currently available whose cash flows match the timing and amount of the expected benefit payments.Questions Chapter 20 (Continued)12.Service cost is the actuarial present value of benefits attributed by the pension benefit formula toemployee service during the period. Actuaries compute service cost at the present value of the new benefits earned by employees during the year. Prior service cost is the cost of retroactive benefits granted in a plan amendment or initiation of a pension plan. The cost of the retroactive benefits is the increase in the projected benefit obligation at the date of the amendment.13.When a defined-benefit plan is either initiated or amended, credit is often given to employees foryears of service provided before the date of initiation or amendment. The cost of these retroactive benefits are referred to as prior service costs. Employers grant retroactive benefits because they expect to receive benefits in the future. As a result, prior service cost should not be recognized as pension expense entirely in the year of amendment or initiation. It is recognized as an adjustment to other comprehensive income. It should be recognized during the service periods of those employees who are expected to receive benefits under the plan. Consequently, prior service cost is amortized over the service life of employees who will receive benefits and is a component of net periodic pension expense each period.14.Liability gains and losses are unexpected gains or losses from changes in the projected benefitobligation. Liability gains (resulting from unexpected decreases) and liability losses (resulting from unexpected increases) are recognized in other comprehensive income. The accumulated gains and losses are then amortized, subject to complex amortization guidelines in other comprehensive income.15.If pension expense recognized in a period exceeds the current amount funded, a liability accountreferred to as Pension Asset /Liability arises; the account would be reported either as a current or long-term liability, depending on the ultimate date of payment.If the current amount funded exceeds the amount recognized as pension expense, an asset account referred to as Pension Asset /Liability arises; the account would be reported as a non-current asset. Because these assets are used to fund the pension obligation, noncurrent classification is appropriate.putation of actual return on plan assetsFair value of plan assets at end of period.........................................$10,150,000 Deduct: Fair value of plan assets at beginning of period.............. 9,500,000 Increase in fair value of assets............................................................650,000 Deduct: Contributions to plan during the period..............................$1,000,000Add:Benefits paid during the period........................................... 1,400,000400,000 Actual return on plan assets.................................................................$ 1,050,000 17.An asset gain occurs when the actual return on the plan assets is greater than the expectedreturn on plan assets while an asset loss occurs when the actual return is less than the expected return on the plan assets. A liability gain results from unexpected decreases in the pension obligation and a liability loss results from unexpected increases in the pension obligation.18.Corridor amortization occurs when the accumulated OCI (G/L) balance gets too large. The gainor loss is too large when it exceeds the arbitrarily selected FASB criterion of 10% of the larger of the beginning balances of the projected benefit obligation or the market-related value of the plan assets. The excess gain or loss balance may be amortized using any systematic method but the amortization cannot be less than the amount computed using the straight-line method over the average remaining service-life of active employees expected to receive benefits.Questions Chapter 20 (Continued)19.The amount of the pension asset/liability to be reported on the company’s balance sheet is asfollows:Projected benefit obligation.....................................................................$(400,000) Pension plant assets................................................................................. 350,000 Pension liability..........................................................................................$ (50,000) In the financial statements, the company will report a pension liability of $50,000. This amount is also referred to as the funded status of the plan.20.The prior service cost arising in the year of the amendment (which increases the projectedbenefit obligation) is recognized by an offsetting debit to Other Comprehensive Income (PSC). In subsequent periods, the $9,150,000 will be amortized into periodic pension expense over the remaining service lives of the employees. This approach is consistent with the treatment for actuarial gains and losses.21.Actuarial gains or losses arise from (1) asset gains or losses (when the expected return is differentthan the actual return on plan assets) and (2) a liability gain or loss (when actuarial assumptions do not coincide with actual experiences related to computation of the projected benefit obligation.) In the period that they arise, these gains and losses are not recognized as part of pension expense, but are recognized as increases or decreases in other comprehensive income. In subsequent periods, these amounts are amortized into periodic pension expense over the remaining service lives of the employees, using corridor amortization.22.(a)Other Comprehensive Income for 2011 is as follows:Actuarial liability gain....................................................................................$ 10,000Asset loss........................................................................................................ 14,000Other comprehensive loss...........................................................................($ 4,000)(b)The computation of comprehensive income for 2011 is as follows:Net income......................................................................................................$25,000Other comprehensive loss........................................................................... 4,000Comprehensive income...............................................................................$21,000 23.Multiple plans may be combined and shown as one amount on the balance sheet, only if they arein the same under or overfunded position. For example, if the company has two or more under-funded (overfunded) plans, the underfunded (overfunded) plans are combined and shown as one amount as a liability (asset) on the balance sheet. The FASB rejected the alternative of combining all plans and representing the net amount as a single net asset or net liability. The rationale: A company does not have the ability to offset the excess of one plan against underfunded obligations of another plan. Furthermore, netting all plans is inappropriate because offsetting assets and liabili-ties is not permitted under GAAP unless a right of offset exists.24.(a) A contributory plan is a pension plan under which employees contribute part of the cost.In some contributory plans, employees wishing to be covered must contribute; in othercontributory plans, employee contributions result in increased benefits.(b)Vested benefits are benefits for which the employee’s right to receive a present or futurepension benefit is no longer contingent on remaining in the service of the employer.(c)Retroactive benefits are benefits granted in a plan amendment (or initiation) that areattributed by the pension benefit formula to employee services rendered in periods prior tothe amendment.(d)The years-of-service method is used to allocate prior service cost to the remaining yearsof service of the affected employees. Each year receives a fraction of the original cost withthe fraction depicting the number of service-years received out of the total service-years tobe worked by the affected employees.Questions Chapter 20 (Continued)25.The accounting issue that arises from these terminations is whether a gain should be recognizedby the corporation when these assets revert (often called asset reversion transactions) to the company. The profession requires that these gains or losses be reported immediately in most situations.26.The accounting for various forms of compensation plans under iGAAP is found in IAS 19“Employee Benefits” and IFRS 2 “Share-Based Payment”. IAS 19 addresses the accounting for a wide range of compensation elements—wages, bonuses, postretirement benefits, and compensated absences.27.The primary iGAAP literature has recently been amended, resulting in significant convergencebetween iGAAP and U.S. GAAP in this area. For example, iGAAP and U.S. GAAP separate pension plans into defined contribution plans and defined benefit plans. The accounting for defined contribution plans is similar. For defined benefit plans, both iGAAP and U.S. GAAP recognize the net of the pension assets and liabilities on the balance sheet and both GAAPs amortize prior service costs into income over the expected service lives of employees.Notable differences are that (1) Unlike U.S. GAAP, which recognizes prior service cost on the balance sheet (as an element of Accumulated Other Comprehensive Income), iGAAP does not recognize prior service costs on the balance sheet, (2) Under iGAAP companies have the choice of recognizing actuarial gains and losses in income immediately or amortizing them over the expected remaining working lives of employees. U.S. GAAP does not permit choice; actuarial gains and losses (and prior service cost) are recognized in Accumulated Other Comprehensive Income and amortized to income over remaining service lives.28.Cadbury Company will record higher income relative to the U.S. company. This is because all ofthe unexpected gain will be reported in income, while the U.S. company will amortize only the amount outside the corridor over the remaining service lives of the employees (10 years). In this case, the U.S. company would recognize just $1,000 ($10,000 ÷ 10). Similar effects would occur for unexpected losses.29.The FASB and the IASB are working collaboratively on a postretirement-benefit project. Asdiscussed in the chapter, the FASB has issued a rule addressing the recognition of benefit plans in financial statements The FASB has begun work on the second phase of the project, which will re-examine expense measurement of postretirement benefit plans. The IASB also has added a project in this area but they are on different schedule. The IASB has recently issued a discussion paper on pensions proposing: (1) elimination of smoothing via the corridor approach, (2) a different presentation of pension costs in the income statement, and (3) a new category of pensions for accounting purposes—so-called “contribution-based promises”. The IASB is monitoring the FASB’s progress and hopes to issue a converged standard in this area by 2010.*30Postretirement benefits other than pensions include healthcare and other welfare benefits provided to retirees, their spouses, dependents, and beneficiaries. The other welfare benefits include life insurance offered outside a pension plan, dental care as well as medical care, eye care, legal and tax services, tuition assistance, day care, and housing activities.Copyright © 2010 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 13/e, Solutions Manual (For Instructor Use Only)20-11。
萨缪尔森宏观经济学Ch20
U rate
7.7% 7.1% 7.5% 5.5% 7.5% 5.4% 4.0% 5.5%
inflation rate
5.8% 13.5% 4.3% 4.1% 3.0% 3.3% 3.4% 3.3%
elec. outcome
Inflation in the United States
-Was low in the 1960s. -Increased in the 1970s and early 1980s. -Fell during the 1980s and 1990s. -Increased after 2002.
U.S Unemployment Rate
The unemployment rate is never zero. Since World War II, it has averaged 5 percent.
OBJECTIVES AND INSTRUMENTS OF MACROECONOMICS
U.S. Real GDP per capita (2000 dollars)
40,000
9/11/2001 First oil price shock long-run upward trend… Great Depression
30,000
20,000
10,000
Second oil price shock World War II
5
In most years, wage growth falls 5 when unemployment is rising.
Why learn macroeconomics?
岚宝德源ch20使用手册
岚宝德源ch20使用手册（原创版）目录1.岚宝德源 ch20 概述2.岚宝德源 ch20 的功能特点3.岚宝德源 ch20 的操作方法4.岚宝德源 ch20 的维护与保养5.岚宝德源 ch20 的安全注意事项正文【岚宝德源 ch20 概述】岚宝德源 ch20 是一款性能卓越、操作简便的知识类写作助手，旨在帮助用户高效地完成各类中文写作任务。
该产品集结了众多优秀的人工智能技术，为用户提供精准的文字处理和丰富的知识支持。
【岚宝德源 ch20 的功能特点】1.强大的语言处理能力：岚宝德源 ch20 具备优秀的中文自然语言处理技术，能够准确理解用户的需求，并生成高质量的中文文本。
2.丰富的知识库：岚宝德源 ch20 拥有大量的中文知识库，覆盖历史、文化、科技等多个领域，为用户提供全面的知识支持。
3.多样化的写作功能：岚宝德源 ch20 支持不同类型的写作任务，如文章撰写、摘要提取、文本分类等，满足用户的各种需求。
4.自然语言生成：岚宝德源 ch20 可以根据用户的输入生成自然流畅的中文文本，使得写作变得更加轻松便捷。
【岚宝德源 ch20 的操作方法】1.开启设备：首先将岚宝德源 ch20 连接到电脑，然后打开设备。
2.登录账户：使用您的账户登录岚宝德源 ch20，如果您还没有账户，请先进行注册。
3.输入需求：在输入框中输入您需要完成的写作任务，如“撰写一篇关于人工智能的文章”。
4.开始写作：点击“开始写作”按钮，岚宝德源 ch20 将自动为您生成相关文本。
5.预览与修改：生成的文本会自动保存并显示在预览窗口，您可以对其进行查看和修改。
6.保存与导出：完成修改后，点击“保存”按钮将文本保存到您的电脑，或点击“导出”按钮将文本导出为 Word 文档等格式。
【岚宝德源 ch20 的维护与保养】1.定期更新：为了保持岚宝德源 ch20 的性能和知识库的最新性，建议您定期进行软件更新。
2.保持设备清洁：使用干净的柔软布轻轻擦拭设备表面，避免使用刺激性化学品。
Ch.20 蛋白质和核酸
第20章蛋白质和核酸蛋白质与核酸是构成生物体最重要的二类物质，是一切生命的物质基础。
这二类物质都是结构十分复杂的天然高分子化合物。
纯粹的蛋白质，不管来源如何，不管相对分子质量有多大，结构有多复杂，在酸或碱的催化下，都可以彻底水解产生各种α-氨基酸：可见，α-氨基酸是构成蛋白质的结构单元。
第一节α-氨基酸一、分类、命名、结构羧酸烃基的H被氨基取代后的产物通称为氨基酸。
1. 分类根据氨基离 -COOH的远近来分：根据氨基与-COOH的相对数目来分：2. 命名可用系统命名由蛋白质水解得到的氨基酸都是α-氨基酸,这些氨基酸都有俗名,习惯上多使用俗名。
到目前为止，从动植物体获得的α-氨基酸有近百种，但构成蛋白质的α-氨基酸只有23种。
见教材P.268 表20-1表中只列出20种♦请指出表中的中性氨基酸、酸性氨基酸、碱性氨基酸。
♦何谓必需氨基酸？一共有多少种必需氨基酸？3. 结构表中所列的均为天然存在的α-氨基酸，是由蛋白质水解得到的，除了甘氨基酸外，它们的α-C均为手性C，具有旋光性，它们的结构可表示为：二、天然α-氨基酸的构型其构型是通过将其α-C与乳酸的α-C的构型相比较来确定的。
天然α-氨基酸均为L构型：三、化学性质1. 两性和等电点α-氨基酸无论是晶体还是在水溶液中，都主要以内盐的形式存在：这个内盐也叫两性离子，或偶极离子。
因为是内盐，所以，α-氨基酸的晶体熔点很高、大多能溶于水、不溶于非极性或弱极性有机溶剂中。
α-氨基酸具有酸性，又具有碱性：α-氨基酸在水溶液中发生两性离解：通过控制溶液的pH值，可以使氨基酸阳离子的浓度与氨基酸阴离子的浓度相等，溶液此时的pH值叫做该α-氨基酸的等电点（pI）。
不同的α-氨基酸，其等电点是不同的。
各种α-氨基酸的pI见教材P.268 表20-1在等电点时，氨基酸在电场中不向正极移动，也不向阴极移动；氨基酸偶极离子的浓度最大；氨基酸在水中的溶解度最小。
2. 与水合茚三酮的显色反应大多数α-氨基酸（除脯氨酸外）都能与水合茚三酮作用生成蓝色至紫蓝色的化合物：反应很灵敏，常用于鉴定α-氨基酸，也用于α-氨基酸的比色测定及纸上层析的显色。
阀门材料基本知识
阀门材料笔记阀门通常由阀体、阀盖、阀瓣（闸板）、阀座、阀杆、热片、填料及驱动件（手轮、齿轮箱或气动、电动装置等）组成。
我们称阀体、阀盖的材料为壳体材料（也称主体材料），闸板（阀瓣）、球体、阀座、阀杆、密封座常常称谓内件，此外还有紧固件等。
按主体材料分类，人们常常把阀门分为：1.非金属材料阀门：如陶瓷阀门、玻璃阀门、塑料阀门。
2.金属材料阀门：如铜合金阀门、铝合金阀门、铅合金阀门、钛合金阀门、蒙乃尔阀门、铸铁阀门、碳钢阀门、合金钢阀门等。
3.金属阀体衬旦阀门：如衬铅阀门、衬塑阀门、衬搪瓷阀门。
我们将重点介绍金属材料阀门中的碳钢阀门和合金钢阀门。
主体材料国产材料名称铸件锻件说明牌号使用温度（℃）牌号使用温度（℃）灰铸铁HT200HT250－15～200——用于PN≤1.6MPa的低压阀门;介质为水、海水、煤气、氨黑心可锻铸铁KTH300—06KTH350—10－15～250——用于PN≤2.5MPa的中低压阀门;介质为水、海水、煤气、氨球墨铸铁QT400—18QT500—7QT900—2－30～350——用于PN≤4.0MPa的中低压阀门;适用介质为水、海水、蒸汽、空气、煤气、油品碳素钢WCB－29～42520、25,16Mn、30Mn－29～425用于中高压阀门，16Mn、30Mn常用来代ASME A105低温碳钢LCB－46～345——用于低温阀合金钢WC6WC9－29～595－29～59515CrMo25Cr2MoV-29~595-29~595用于非腐蚀性介质的高温高压阀C5C12－2～6501Cr5Mo-29~650用于腐蚀性介质的高温高压阀奥氏体不锈钢ZG00Cr18Ni1ZG0Cr18Ni9ZG1Cr18Ni12Mo2TiZG1Cr17Mn9Ni14Mo3Cu2NZG1Cr18Mn13Mo2CuN－196～60000Cr18Ni100Cr18Ni91Cr18Ni90Cr18Ni9Ti1Cr18Ni9Ti00Cr17Ni14Mo20Cr18Ni12Mo2Ti-196~600用于腐蚀性介质CF8CF8MCF3CF3MCF8CCN7M—304316304L316L321B462蒙乃尔合金——（NCu28—2.5—1.5）－29～450主要用于含氢氟介质铸铜合金ZCuSn5Pb5Zn55-5-5锡青铜ZCuSn10Zn210-2锡青铜ZCuAI9Mn39-2锡青铜ZCuAl10Fe39-3锡青铜-273~200——主要用于氧气管路和海水管路钛合金适用各种强腐蚀性介质塑料、陶瓷属非金属材料，其最大特点是耐腐蚀性强，甚至有金属材料所不具备的特点，适用于压力PN≤1.6Mpa，工作温度≤60°C的腐蚀性介质，无毒塑料可用于给水工业。
岚宝德源ch20使用说明(一)
岚宝德源ch20使用说明(一)
岚宝德源ch20使用说明
一、产品介绍
•岚宝德源ch20是一种高性能的创作工具，适用于资深创作者。
•该工具采用先进的技术，提供了丰富的功能和灵活的操作方式。
二、功能特点
•创作工具：岚宝德源ch20提供了强大的创作能力，支持多种创作形式，如文章、小说、诗歌等。
•精准编辑：用户可以在岚宝德源ch20中进行文字编辑，并且支持快捷键和自定义快捷方式，提高编辑效率。
•多媒体支持：岚宝德源ch20支持插入图片、音频和视频等多媒体元素，让作品更加丰富多样。
•版本管理：岚宝德源ch20提供了版本管理功能，用户可以方便地查看历史版本，并进行版本比较和回滚操作。
•多渠道发布：用户可以将作品直接发布到各种平台，如博客、微信公众号等，方便分享和推广。
三、使用步骤
1.下载岚宝德源ch20软件并安装。
2.打开软件，注册账号并登录。
3.在主界面上选择新建创作，选择创作形式和模板。
4.编辑创作内容，可以插入图片、音频和视频等多媒体元素。
5.在编辑过程中可以使用快捷键进行操作，如Ctrl+C复制、
Ctrl+V粘贴等。
6.编辑完成后，可以进行预览和修改。
7.点击发布按钮，选择发布渠道，并进行发布。
四、注意事项
•在编辑过程中，建议定期保存作品，以防止意外丢失。
•如果遇到操作问题或软件故障，可参考软件帮助文档或联系官方客服获取支持。
以上是关于岚宝德源ch20的使用说明，希望能帮助您更好地使用该创作工具。
如有任何疑问，请及时反馈。
ch20-毛发分布障碍
四、其他疗法 光子脱毛机脱毛。 【预防调摄】 1．由于疾病原因引起的多毛症，要及早找妇科或 内分泌科医师诊治，以免延误病情，影响健康。 2．非疾病原因引起的多毛症，对身体无害，但从 美容角度考虑，可使用各种脱毛法。 3．拔毛或剃毛时注意勿损伤皮肤，以免感染。
.
头发大量脱落的现象﹐多由发癣等皮肤病引起。 脱发可以分成两种基本类型： 由于毛囊受损造成的永久性脱发，和由于毛囊短 时间受损造成的暂时性脱发。永久性脱发即常见 的男性秃顶。在某些欧洲国家，男性的秃顶率高 达40％。
【鉴别诊断】 毛发分布障碍中应分清先天性妇女多毛症和后天 性妇女多毛症。 先天性妇女多毛症除体毛生长可增多增快外，同 时伴有乳房萎缩、月经减少或闭经、声音变粗、 甚至出现喉结、阴蒂增大等男性化症状和雄激素 水平明显增高等内分泌改变。而后天性妇女多毛 症则无这些过于男性化的特征。
【治疗】 一、内治 （一）辨证施治 1．肺胃阴虚血热 症状：四肢、躯干体毛明显增多、增长、皮肤较 干燥，形体偏瘦，月经一般正常，口干喜冷饮， 大便干、小便黄，舌红苔薄黄，脉细数。 治则：清肺养阴，凉血净肤 方药：百合固金汤合泻白散加减。
【损美评价】 毛发分布障碍损害了人体整体美，特别是妇女多 毛症表现更为突出。 1．体毛明显增多、增长、增粗，增黑，给人以毛 茸茸的感觉，损害了女性的阴柔之美。 2．女性长胡须和胸毛或乳头、乳晕部长毛等，给 人以男性化的感觉。故给患者带来很重的心理负 担。 本病的美容治愈以增多、增长、增粗，增黑的毛 发全部脱落。
【临床表现】 1．女性的面部、阴部、腹部及四肢毛发异常。 2．上述部位的体毛明显增多、增长、增粗，增黑 ；阴毛延及脐部，眉毛异常粗黑浓密，并可出现 长胡须和胸毛或乳头、乳晕部长毛等男性毛发分 布的特征。 3．多伴有月经不调，面部痤疮和乳房、外阴发育 不良。 4．与家族和内分泌功能紊乱关系密切。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
20.1 温度的概念和测量方法
1）温度与温标 温度是表征物体冷热程度的物理量，是物体内部分子无 规则剧烈运动程度的标志。 为了定量地描述温度，引入一个概念——温标。温标就 是温度的数值表示的标尺，是温度的单位制。 历史上提出过很多种温标，如早期的经验温标：摄氏温标 和华氏温标，摄氏温度t（℃）和华氏温度（℉）之间的关 系为: t=5( -32)/9 热力学温标确定的数值为热力学温度，其符号为T，单位 为开尔文（K），1K等于水三相点热力学温度的1/273.16。按 照国际温标ITS-90，摄氏温度t（℃）和国际开尔文温度T(K) 之间的关系为: t =T-237.15。
20. 温度测量
20.1 温度的概念和测量方法
2）温度量的特殊性 ①二个温度不能相加或相减； ②无标准量直接进行比较测量； ③只能通过物体随温度变化的某些特性间接测量. 3）温度测量的主要方法 按感温元件是否与被测介质接触分为接触式与非接触式. 接触式测温：使温度敏感元件与被测温度对象接触，两者之 间进行充分的热交换，当热交换平衡时，温度敏感元件与被 测对象的温度相等，测温传感器的输出值即被测温度值。 常用的接触式测温传感器主要有热膨胀式温度传感器、 热电偶、热电阻、热敏电阻和温敏晶体管等。 优点：结构简单、工作可靠、测量精度高、稳定、价格低；
20. 温度测量
20.3 非接触式温度测量
20.3.1 辐射式温度传感器 1）辐射式温度传感器工作原理 物体所辐射的能量大小，直接与该物体的温度有关，斯 忒潘-玻耳兹曼定律给出了物体的总辐射能与其温度的关系， 即： E= (T4-T04) 式中，E为物体在温度T时单位面积和单位时间的红外辐射总 量；=5.67x10-8W/m2K4为斯蒂芬—波尔兹曼常数；为物体 的辐射率，即物体表面辐射能力与同温度的黑体的辐射能力 之比，黑体的=1，非黑体的<1 ；T为物体温度(K)；T0为物 体周围的环境温度(K)。 采用敏感与那件测出物体所发射的E，可得物体温度。
I R I 1 DU / R k ln T qR
+ Q1 Q2 I2
Q3
Q4
R
-
式中只要R和一定，传感器电路的输 电流输出型集成温度传感器原理图 出电流与温度成线性关系。 通常流过传感器的输出电流应限制在1mA左右，可通过 调整R的大小来实现。
20. 温度测量
20.2 接触式温度测量
++ AD590 + AD590
333 .3W
(0.1%)
Uout -
10 kW
(0.1%)
Uout -
（b）
（a）
20. 温度测量
20.2 接触式温度测量
3）AD590集成温度传感器的应用举例 ③热电偶冷端补偿电路 补偿电路如图所示，图中AD580为一三端稳压器，输出 2.5V电压，电路工作前时，在室温下调节RT使仪表指示温度 +7.5V 与实际温度一致。 参考端 + 图示电路在15~35℃的 Fe AD590 Cu 温度范围内，补偿精度可达 + + 52.3 ±0.5℃。对不同分度号的 AD580 + - 热电偶，T值需重新确定。 8.66k
20. 温度测量
20.1 温度的概念和测量方法
3）温度测量的主要方法 接触式测温的缺点：有较大滞后（需进行充分的热交换）， 不便于运动物体的测温，被测对象的温度场易受传感器接触 的影响，测温范围受感温元件材料性质的限制等。 非接触式测温: 利用被测温度对象的热辐射能量随其温度的变化而变化 的原理，通过测量与被测温度对象有一定距离处被测物体发 出的热辐射强度来测得被测对象的温度。常见非接触式测温 传感器主要有光电高温传感器、红外辐射温度传感器等。 优点：无测量滞后和温度范围的限制，可测高温、腐蚀、有 毒、运动物体及固体、液体表面温度，不影响被测温度； 缺点：受被测温度对象热辐射率的影响，测量精度低，使用 中测量距离和中间介质对测量结果有影响。
2）电流输出型集成温度传感器 +5V (2) 电流输出型集成温度传感器 + 典型的电流输出型温度传感器是ADI AD590 公司的AD590系列及国产的SG590系列。 它们的基本电路与前图一样，只是为提高 + 工作性能增加了一些启动电路和附加电路。 100 W 3）AD590集成温度传感器的应用举例 AD590是目前广泛应用的一种集成产品， Uout 其内部含有放大电路，如配以相应的外电 950 W 路，可构成各种应用电路。 ①基本测温电路 右图为一个AD590测温的基本电路，它 AD590基本测温电路 将电流信号转化为电压信号输出，获得与温 度成正比的电压输出，其灵敏度为1mV/K。
式中：k —波尔兹曼常数；q—电子电荷量； —Q1和Q2管发射极的面积之比: T—绝对温度(K)。 对于确定的传感器，k、 q、均为常数，由上式可知，只 要能保证I1/I2的值为常数，则DU与被测温度T成线性关系。 在此基础上可设计出不同的电路以及不同输出类型的集 成温度传感器。
20. 温度测量
U+
I1 Q1 I2 R2
可见，输出电压跟被测温度T成 线性关系。一般情况下的DUbe值较 小，放大后可输出随温度变化的电 压，变化量可达10mV/ ℃。
Q2 R1
DUbe
电压输出型集成温度传感器原理图
20. 温度测量
20.2 接触式温度测量
2）集成温度传感器 (2) 电流输出型集成温度传感器 如图所示，Q1和Q2是结构对称的 两晶体管，其发射极电压Ube1=Ube2， I1 作为恒流源负载，Q3和Q4是测温用的 晶体管，其集电极电流Ic3=Ic4，两发射 极的面积之比为 。由前述工作原理可 知，流过电阻R上的电流IR为： IR
20. 温度测量
20.2 接触式温度测量
常见的接触式测温传感器有两类。转化为非电量的主要 是热膨胀式温度传感器；转化为电量的是热电偶、热电阻、 热敏电阻和集成温度传感器等。 1）热膨胀式温度传感器 传感器基于液体、固体、气体受热产生热膨胀的原理制 成，有液体、固体和气体膨胀式三类。 液体膨胀式传感器：酒精温度计、水银温度计。在有刻度而 透明的细玻璃管内充入液体(酒精、水银)，液体受热在玻管 内伸缩变化，通过读取液面对应的刻度值获得温度值。 固体膨胀式传感器：由两片具有不同线膨胀系数的热敏金属 紧固结合而成。为提高灵敏度，双金属片常作成螺旋型。如 下页左图所示，螺旋型双金属片一端固定，一端跟指针轴相 连。温度变化时，螺旋型金属片跟指针连接的自由端绕中心 轴旋转，同时带动指针在刻度盘上指示相应温度值。
红外温度传感器测温原理图
20. 温度测量
20.3 非接触式温度测量
20.3.1 辐射式温度传感器 分类：辐射式温度传感器分为全辐射和部分辐射温度传感器 2）全辐射温度传感器 全辐射温度传感器利用物体在全光谱范围内总辐射能与 温度的关系测温。因为对全辐射波长进行测量，要求光学系 统有较宽的光谱特性，热敏元件采用无光谱选择性的元件。 系统的基本结构如图所示，透镜2把被测物体1的辐射聚 焦在热敏元件4上，热敏元件4受热而输出跟被测物温度大小 相应的电信号。为使热敏元件4只受到正面来的热辐射而不 受其他方向热辐射的影响，采用 热屏蔽器3对其保护。
20. 温度测量
20.2 接触式温度测量
1）热膨胀式温度传感器 气体膨胀式传感器：基于封闭在密封容器中的气体压力随温 度变化而变化的原理。利用此原理制作的温度传感器又称压 力式温度传感器。如右下图所示，当温度变化时，温包内的 气体压力也会随着改变，气压通过毛细管的传递，带动弹簧 管运动，进而改变指针在刻度盘上所指位置，从而测得温包 所处的温度，即被测温度。
T F F
式中，T和TF分别为物体的真实温度和辐射温度；T为温度T 时物体全辐射的发射率。因为非黑体εT<1，则TF<T。
T
20. 温度测量
20.3 非接触式温度测量
20.3.1 辐射式温度传感器 1）辐射式温度传感器构成 红外温度传感器测温的原理结构框图如下图所示。 主光学系统有两个作用：①把被测处的红外线集中到检 测元件上；②把进入仪表的红外线发射面限制在固定范围内。 检测元件把红外线能量转换为电信号。信号处理单元把检测 元件输出的信号。显示单元把处理过的信号变成可阅读的数 字或画面。瞄准系统用于瞄准（或指示）被测部位。有些红 外温度传感器不需要瞄准。
20.2 接触式温度测量
2) 集成温度传感器 集成温度传感器的输出有电压输出和电流输出两大类， 其中电流输出型的应用较广泛。 (1) 电压输出型温度传感器 工作原理：如图所示，Q1和Q2是性能相同的两只晶体管，其 集电极电流分别为Ic1和Ic2，此时两者的发射极电压差DU为
DU be k I1 ln T q I2
仪表 Co RT(1k)
测量端
图 4.96 AD590 热电偶参考端补偿电路
2014-12-28 12
20. 温度测量
20.3 非接触式温度测量
20.3.1 非接触式测温概述 测量原理：物体受热后都将有部分热量转变成辐射能(热辐 射)，温度越高，辐射到周围的能量越多，两者之间满足一 定的函数关系。测得物体辐射到周围的能量可知物体温度。 任何物体温度高于绝对零度时都有红外辐射，辐射能以 波动形式表现出来，其波长的范围极广，从短波、x光、紫 外光、可见光、红外光一直到电磁波。温度测量中主要是可 见光和红外辐射，物体接收此类能量后，多转变为热能，使 物体的温度升高。 非接触式测温利用物体热辐射，故称辐射式温度测量。 辐射式测温的具体方法主要基于下述基本定律： ①基尔霍夫定律；②斯忒潘—玻耳兹曼定律；③普朗克定律 ④维恩位移定律 名词：黑体-能全部吸收辐射到其上能量的物体；非黑体-只 能吸收部分能量的物体；实际物体均为非黑体。
集成温度传感器工作原理图
20. 温度测量
20.2 接触式温度测量
1) 集成温度传感器的工作原理 工作原理：上图中，Q1和Q2是互相匹配的晶体管，I1和I2分别 是Q1和Q2管的集电极电流，由恒流源供电。则Q1和Q2管的两 个发射极和基极电压之差为: