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自然科學 大學

為什麼[A(org)]=n[An(org)]成立 (第三張圖equation 7.9) 感謝

Experiment 7 Experiment 7 The partition of Organic acid between Water and Organic solvent Objectives Understand the partition of a solute between two immiscible solvents. Introduction A chemical analysis that is performed primarily with the aid of volumetric glassware (e.g., pipets, burets, volumetric flasks) is called a volumetric analysis. For a volumetric analysis procedure, a known quantity or a carefully measured amount of one substance reacts with a to-be-determined amount of another substance with the reaction occurring in aqueous solution. The volumes of all solutions are carefully measured with volumetric glassware. The known amount of the substance for an analysis is generally measured and available in two ways: 1. As a primary standard: An accurate mass (and thus, moles) of a solid substance is measured on a balance, dissolved in water, and then reacted with the substance being analyzed. 2. As a standard solution: A measured number of moles of substance is present in a measured volume of solution - a solution of known concentration, generally expressed as the molar concentration (or molarity) of the substance. A measured volume of the standard solution then reacts with the substance being analyzed. The reaction of the known substance with the substance to be analyzed, occurring in aqueous solution, is generally conducted by a titration procedure. The titration procedure required a buret to dispense a liquid, called the titrant, into a flask containing the analyte. A reaction is complete when stoichiometric amounts of the reacting substances are combined. In a titration this is the stoichiometric point. In this experiment the stoichiometric point for the acid-base titration is detected using a phenolphthalein indicator. Phenolphthalein is colorless in an acidic solution but pink in a basic solution. The point in the titration at which the phenolphthalein changes color is called the endpoint of the indicator. Indicators are selected so that the stoichiometric point in the titration coincides (at approximately the same pH) with the endpoint of the indicator.

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商業與管理 大學

IFRS9三階段減損相關問題 請問X3年的備抵損失51413如果不用現值反推的方式用損失率計算要怎麼算出來

甲公司於X1年初以$104,452買入面額$100,000,票面利率5% $3 期,由乙公司發行之無擔保公司債,該債券投資之有效利率為4%,並分類為透過其他綜合損益 按公允價值衡量之金融資產。甲公司於X1年底評估該債券自原始認列後信用風險並未顯著增 淇班 加,X2 年底則評估該債券自原始認列後信用風險已顯著增加823 X3 年初乙公司發生重大工安意外,乙公司宣稱此事件將嚴重惡化公司財務,甲公司評估該債 券投資已發生信用減損,估計剩餘存續期間將無法收取任何利息,至X5年底到期時約可收回 检 $60,000。X3 年底乙公司未支付利息,甲公司未改變可回收金額之估計。 EY 回板 X4年底乙公司因新產品開發成功,財務狀況好轉,併支付X3年積欠利息,計$10,000;甲公 司評估乙公司有能力依原始發行條件於X5年支付本息$105,000,致該債券自原始認列後信用風 53751 險並未顯著增加。X5年底乙公司支付本息$105,000。 Z公司公司信之甘他相關資料加下. X1/12/31 X2/12/31 12個月預期違約率 外 X3/12/31 X4/12/31 1% 存續期間之預期違約率2oV4 2% 100% 1% 3% 10% 100% 1% 30% 30% 40% 30% $100,000 $98,000 $62,000 $100,500 | 違約損失率 「公允價值(含應收利息) 「量之金融資產,則有關預期信用減損損失(利益)之認列與衡量均不變,僅須將會計項目 「其他綜合損益一透過其他綜合損益按公允價值衡量之債務工具投資備抵損失」改為「備抵損| 「一按攤銷後成本衡量之金融資產」。) 6 X1年至X5年與該債券投資相關之分錄。(此釋例若將該債券投資分類為按攤銷後成本

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