簡介：SEEDISCUSSIONS,STATS,ANDAUTHORPROFILESFORTHISPUBLICATIONATHTTPS//WWWRESEARCHGATENET/PUBLICATION/7216130MICROBIALANDENZIMATICTRANSFORMATIONSOFFLAVONOIDSARTICLEINJOURNALOFNATURALPRODUCTSAPRIL2006IMPACTFACTOR38DOI101021/NP0504659SOURCEPUBMEDCITATIONS64READS1622AUTHORS,INCLUDINGJOHNPNROSAZZAUNIVERSITYOFIOWA204PUBLICATIONS3,755CITATIONSSEEPROFILEAVAILABLEFROMJOHNPNROSAZZARETRIEVEDON29JANUARY2016LYASEBAL,EC4123846BAL,ATHIAMINEPYROPHOSPHATETPPDEPENDENTENZYMEFROMPSEUDOMONASFLUORESCENSBIOVARI,CATALYZESCLEAVAGEOFTHEALPHAKETOLCARBONCARBONBONDOFBENZOINTOFORMTWOBENZALDEHYDES46BALALSOCATALYZESTHEREVERSEACYLOINCONDENSATIONOFCERTAINBENZALDEHYDES,RESULTINGINTHESYNTHESISOFRBENZOINS47RECOMBINANTBALWASUSEDTOCATALYZEMIXEDACYLOINCONDENSATIONSOFASERIESOFMETHOXYBENZALDEHYDES9ANDPHENYLACETALDEHYDE10TOENANTIOMERICALLYPURE2HYDROXY1,3DIPHENYLPROPAN1ONES11,OANISOINS12,AND1HYDROXY1,3DIPHENYLPROPAN2ONES13FIGURE248RABSOLUTECONFIGURATIONSOFCHIRALCENTERSWEREESTABLISHEDBYCDSPECTROSCOPYRHYDROXYDIHYDROCHALCONESAND1HYDROXY1,3DIPHENYLPROPAN2ONESAREVALUABLESYNTHONSFORCHEMOENZYMATICSYNTHESESOFFLAVONOIDSTHERELAXEDSPECIFICITYOFBALENABLEDTHESYNTHESISOFAVARIETYOFACYLOINPRODUCTSINGENERAL,TRIMETHOXYBENZALDEHYDESWEREPOORSUBSTRATES,WHILEDIMETHOXYBENZALDEHYDESANDESPECIALLYTHOSESUBSTITUTEDINTHEMETAPOSITIONGAVEFEWERPRODUCTSINBETTERYIELDSFEWMICROBIALTRANSFORMATIONSTUDIESHAVEBEENREPORTEDDIRECTLYONCHALCONESTHEUNSUBSTITUTEDCHALCONE2WASCONVERTEDTO2′′HYDROXYCHALCONE14AND2′′,3′′DIHYDROXYCHALCONE15FIGURE3IN25AND59YIELDS,RESPECTIVELY,BYESCHERICHIACOLICARRYINGMODIFIEDBIPHENYLDIOXYGENASEBPHA12072A2A3A4ANDDIHYDRODIOLDEHYDROGENASEGENESBPHB49HYDROXYLATEDCHALCONEMETABOLITESALSOHAVEBEENREPORTEDWHENFLAVANONEUNDERGOESRINGOPENINGUDUPAETAL50OBTAINED2′HYDROXYAND2′,4′′DIHYDROXYCHALCONESANDDIHYDROCHALCONESWHENFLAVANONE5WASTRANSFORMEDBYGIBBERELLAFUJIKUROIINTHISEARLYWORK,FLAVANONECARBONYLSWERESTEREOSPECIFICALLYREDUCEDTOALCOHOLSBYTHISFUNGUSSIMILARLY,ABULHAJJETALALSOREPORTED2′HYDROXYDIHYDROCHALCONE,2′,4′′DIHYDROXYDIHYDROCHALCONE,2′,3′′,4′′TRIHYDROXYDIHYDROCHALCONE,AND2′,5′DIHYDROXYDIHYDROCHALCONEASMETABOLITESOFFLAVANONEBYSEVERALMICROORGANISMS51ASERIESOFMICROORGANISMSWERESCREENEDFORTHEIRABILITIESTOMIMICPLANTMETABOLISMINCYCLIZINGCHALCONESTOFLAVONOIDSASPERGILLUSALLIACEUSUI315CYCLIZED2′HYDROXY2′′,3′′DIMETHOXYCHALCONE16TOTHREEFLAVANONES,17,18,AND19,ANDTO3′′ODEMETHYLATED20AND3′′ODEMETHYLATED3′HYDROXYLATED21CHALCONESFIGURE452PATTERNSOFMETABOLITESOBTAINEDFROM16WITHAALLIACEUSCULTURESWEREDRAMATICALLYALTEREDWHENCYTOCHROMEP450CYP450INHIBITORSSKF525A,METYRAPONE,ANDPHENYLTHIOCARBAMIDEWEREINCLUDEDINCULTUREMEDIATHESEINHIBITORSREVEALEDTHATASMANYASTHREEDIFFERENTCYP450ENZYMESYSTEMSWEREINVOLVEDINCHALCONEBIOTRANSFORMATIONSONEENZYMECATALYZEDCHALCONECYCLIZATION,FORMING17,18AND19ASECONDCYP450WASRESPONSIBLEFORCATALYZING3′′ODEALKYLATIONOF16AND17TOCHALCONE20ANDFLAVANONE18,RESPECTIVELY,WHILEATHIRDCYP450CATALYZED3′CHALCONEHYDROXYLATIONOF20TO21FLAVANONESOBTAINEDFROMAALLIACEUSREACTIONSWERERACEMIC,WHEREASSIMILARPRODUCTSFORMEDINPLANTSARENOT52INPLANTS,CHALCONEISOMERASECATALYZESSTEREOSPECIFICCHALCONECYCLIZATIONTOFLAVANONESBYANIONIC1,4MICHAELADDITIONWITHTHER,?UNSATURATEDCARBONYLFUNCTIONALITYSANCHEZANDROSAZZASPECULATEDTHATTHEENZYMESYSTEMOFAALLIACEUSCATALYZEDANONSTEREOSPECIFIC,RADICALBASED,INTRAMOLECULARCYCLIZATIONOFCHALCONESTOFLAVANONESONEEARLIERSTUDYONMICROBIALTRANSFORMATIONSOFXANTHOHUMOL22BYPICHIAMEMBRANIFACIENSGAVEFLAVANONE23PLUSALTEREDCHALCONES24AND25INTHEONLYOTHEREXAMPLEOFAMICROBIALCHALCONECYCLIZATIONFIGURE553AURONESWEREOBTAINEDWHENDIFFERENTLYSUBSTITUTEDCHALCONESWEREBIOTRANSFORMEDBYAALLIACEUS4′,2′′,4′′TRIHYDROXYCHALCONEISOLIQUIRITIGENIN,26WASHYDROXYLATEDATPOSITION3′TOFORMBUTEIN27,WHICHWASCYCLIZEDTOTHEAURONEPRODUCTSULFURETIN30FIGURE6UNPUBLISHEDRESULTSINHIBITIONEXPERIMENTSSHOWEDTHATINITIALC3′HYDROXYLATIONOF26TO27WASCATALYZEDBYACYP450ENZYMESYSTEMPARTIALLYPURIFIEDAALLIACEUSPOLYPHENOLOXIDASE,ACATECHOLOXIDASE,CYCLIZED27TO30THUS,AALLIACEUSUSESATWOSTEPPROCESSFORAURONESYNTHESISMUCHLIKETHEPLANTBIOSYNTHETICPATHWAYSUGGESTEDBYNAKAYAMAETAL54INTHEFIRSTSTEP,CYTOCHROMEP450HYDROXYLATES26ATPOSITION3′,GIVING27,WHILETHERINGFORMINGSTEPTHATPRODUCESTHEAURONEISCATALYZEDBYACATECHOLOXIDASE,LIKELYVIAANOQUINONEINTERMEDIATE28METABOLICENGINEERINGINACOMMONYEAST,OFCOMPONENTSOFTHEPHENYLPROPANOIDPATHWAY,WASUSEDTOPREPARENARINGENIN33B,ACENTRALBIOSYNTHETICPRECURSOROFMANYFLAVONOIDS55GENESFORPHENYLALANINEAMMONIALYASEPALFROMRHODOSPORIDIUMTORULOIDES,4COUMARATECOENZYMEACOALIGASE4CLFROMARABIDOPSISTHALIANA,ANDCHALCONESYNTHASECHSFROMHYPERICUMANDROSAEMUMWEREINTRODUCEDINTOTWOSACCHAROMYCESCEREVISIAEFIGURE2BALCATALYZEDPHENYLACETALDEHYDEANDBENZALDEHYDECONDENSATIONR2MEO2,3DIMEO2,4DIMEO2,5DIMEO3,5DIMEOFIGURE3CHALCONE2ANDHYDROXYLATEDMETABOLITESBYRECOMBINANTECOLIEXPRESSINGBIPHENHYLDIOXYGENASEANDDIHYDRODIOLDEHYDROGENASEFIGURE4BIOCATALYTICPATHWAYFORTHECONVERSIONOF16TOFLAVANONESANDALTEREDCHALCONESBYAALLIACEUSUI315
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簡介：2068單詞，單詞，11600英文字符，英文字符，4000漢字漢字出處出處SOURCEFORNAROJAMESM,BUTTERMILCHRITAJ,BIONDOJOHNACCOUNTINGFORNONMONETARYEXCHANGESJCPAJOURNAL,FEB2008,VOL78ISSUE23841外文文獻翻譯外文文獻翻譯FORNAROJAMESM,BUTTERMILCHRITAJ,BIONDOJOHN原文ACCOUNTINGFORNONMONETARYEXCHANGESBUSINESSESUSENONMONETARYEXCHANGESFORAVARIETYOFREASONSTHESERANGEFROMROUTINETRADEINSOFOLDEQUIPMENTTOSOPHISTICATEDEXCHANGESOFREALESTATEINDECEMBER2004,FASBISSUEDSFAS153,EXCHANGESOFNONMONETARYASSETS,ANAMENDMENTOFAPBOPINIONNO29,WHICHPRESERVESTHEFUNDAMENTALPRINCIPLETHATTHEACCOUNTINGFORNONMONETARYTRANSACTIONSSHOULDBEBASEDONTHEFAIRVALUESOFTHEASSETSEXCHANGEDACCORDINGLY,ANONMONETARYASSETRECEIVEDINARECIPROCALEXCHANGESHOULDBERECORDEDUSINGTHEFAIRVALUEOFTHEASSETRELINQUISHED,ORTHEVALUEOFTHEASSETRECEIVEDIFITISMORECLEARLYEVIDENTSINCE1973,APBO29,ACCOUNTINGFORNONMONETARYTRANSACTIONS,PERMITTEDANEXCEPTIONTOTHISFAIRVALUEPRINCIPLEFOREXCHANGESINVOLVING“SIMILARPRODUCTIVEASSETS“SUCHEXCHANGESWEREGENERALLYMEASUREDANDRECOGNIZEDBYREFERENCETOTHEBOOKVALUEOFTHEASSETSRELINQUISHEDSFAS153ELIMINATESTHATEXCEPTION,BUTINTRODUCESANEWEXCEPTIONFOREXCHANGESTHATLACK“COMMERCIALSUBSTANCE“APBO29ALSOADDRESSEDOTHERTYPESOFNONMONETARYTRANSACTIONS,INCLUDING“NONRECIPROCAL“TRANSFERSWITHOWNERSEG,DIVIDENDSINKINDOROTHERPARTIESEG,INKINDCHARITABLECONTRIBUTIONSTHESETRANSACTIONSWERENOTIMPACTEDBYSFAS153THISSTANDARDWASISSUEDASPARTOFTHESHORTTERMCONVERGENCEPROJECTWITHTHEINTERNATIONALACCOUNTINGSTANDARDSBOARDIASBINFACT,FASBLARGELYADOPTEDTHEREVISIONSPREVIOUSLYMADETOIAS16,PROPERTY,PLANTANDEQUIPMENTIMPLEMENTINGSFAS153REQUIRESANUNDERSTANDINGOFTHETERM“COMMERCIALSUBSTANCE“ANDHOWTHISCONCEPTINTRODUCESAUNIQUEELEMENTOFSUBJECTIVITYTOTHEACCOUNTINGFORNONMONETARYTRANSACTIONSGIVENTHELACKOFIMPLEMENTATIONGUIDANCEINSFAS153,SPECIFICILLUSTRATIONSAREPROVIDEDBELOWANDCONTRASTEDWITHPRIORPRACTICETHEAUTHORSBELIEVETHATSFAS153NOTONLYPRESENTSANUMBEROFINTERESTINGANDCHALLENGINGISSUES,ITALSOINTRODUCESELEMENTSOFPROFESSIONALJUDGMENTTHATARELIKELYTORECURINFUTURESTANDARDS2005CERTAINTRANSACTIONSARESPECIFICALLYEXCLUDEDFROMITSSCOPEBUSINESSCOMBINATIONSNONMONETARYEXCHANGESOFASSETSBETWEENENTITIESUNDERCOMMONCONTROLNONMONETARYASSETSORSERVICESACQUIREDINEXCHANGEFORTHEREPORTINGENTITYSCOMMONSTOCKSTOCKDIVIDENDSANDSPLITSATRANSFEROFASSETSINEXCHANGEFORANEQUITYINTERESTINTHATENTITYTRANSFERSOFFINANCIALASSETSANDCERTAINTRANSACTIONSBYOILANDGASPRODUCERSSFAS153ALSOAMENDSTHESCOPEOFSFAS140,ACCOUNTINGFORTRANSFERSANDSERVICINGOFFINANCIALASSETSANDEXTINGUISHMENTSOFLIABILITIES,TOINCLUDEEXCHANGESOFEQUITYMETHODINVESTMENTSFORSIMILARPRODUCTIVEASSETSDURINGITSDELIBERATIONSOVERSFAS153PARAA20,FASBCONSIDEREDAMENDINGTHESCOPEOFSFAS66,ACCOUNTINGFORSALESOFREALESTATE,TOALSOINCLUDEEXCHANGESOFREALESTATEFASBLATERDECIDEDTHATACCOUNTINGGUIDANCEFORRECIPROCALEXCHANGESOFREALESTATEWOULDREMAINWITHINTHESCOPEOFAPBO29ANEWFOCUSONCOMMERCIALSUBSTANCESFAS153REQUIRESTHATNONMONETARYEXCHANGESBERECORDEDUSINGTHEBOOKVALUEOFTHEASSETRELINQUISHEDAFTERAREDUCTIONFORIMPAIRMENT,IFAPPLICABLEIFONEOFTHEFOLLOWINGTHREECONDITIONSAPPLIESTHEFAIRVALUEOFTHEASSETRELINQUISHEDORRECEIVEDCANNOTBEDETERMINEDWITHINREASONABLELIMITSTHEREISANEXCHANGEOFINVENTORYFORINVENTORYTHATWILLBESOLDINTHESAMELINEOFBUSINESSTOFACILITATESALESTOCUSTOMERSTHETRANSACTIONLACKSCOMMERCIALSUBSTANCETHEFIRSTTWOCONDITIONSAREESSENTIALLYUNCHANGEDFROMAPBO29THETHIRDCONDITIONREPLACESTHEPRIOREXCEPTIONFORSIMILARPRODUCTIVEASSETS“COMMERCIALSUBSTANCE“ISANEWCONCEPTINUSGAAPANDPRESENTSUNIQUE,SUBJECTIVECHALLENGESFORPRACTITIONERSUNFORTUNATELY,FASBDIDNOTSPECIFICALLYDEFINETHISTERMTHECONCEPTFOCUSESONTHEBUSINESSPURPOSEORRATIONALEOFTHEEXCHANGE,ANDREQUIRESANEXAMINATIONOFCHANGESINTHEENTITYSECONOMICPOSITIONASARESULTOFTHETRANSACTIONESSENTIALLY,COMMERCIALSUBSTANCEEXISTS“IFTHEENTITYSFUTURECASHFLOWSAREEXPECTEDTOSIGNIFICANTLYCHANGEASARESULTOFTHEEXCHANGE“PARA2DFASBBELIEVESTHATCASHFLOWTESTSPROVIDE“OBJECTIVEEVIDENCE“OFTHE
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