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Density Funetional Theory (DFT) method was used in this paper to study one-carbon transfer from 1.10-tetrahydroquinoxalinc, an analoguc of tetrahydrofolic aeid, to methylamine.This reaetion can be completedvia two paths. From the computation result we can conclude thai a general-aeid catalysis exists in this reaction. By computation we find DFT has its limitation in deseribing a newly incorporated structure with a unit charge.