期刊文献+
共找到2篇文章
< 1 >
每页显示 20 50 100
银行应防范企业“技术利润”
1
作者 许大庆 《上海金融》 CSSCI 北大核心 2003年第5期58-59,共2页
不少借款企业向银行提供的财务报告中含有“技术利润”。企业通过会计方法的技术处理来制造和调整利润数 额的方法有善意和非善意的。其中,非善意的“技术利润”是应该重点关注和防范的,因为它在直接影响着银行信贷资产的 安全。本文公... 不少借款企业向银行提供的财务报告中含有“技术利润”。企业通过会计方法的技术处理来制造和调整利润数 额的方法有善意和非善意的。其中,非善意的“技术利润”是应该重点关注和防范的,因为它在直接影响着银行信贷资产的 安全。本文公示了10余种企业制造“技术利润”的方法,并提出相应的防范对策。 展开更多
关键词 银行 企业 “技术利润” 信贷资产安全 金融风险 风险防范 会计原则 会计方法 资产评估增值法 或有负债调节法 预算成本调节法 应收账款虚构法 存货改制法 费用摊销法 开发成本摊销法 长期投资追加法
下载PDF
Innovative Approach to Increase Name Plate Capacity of Oil and Gas Gathering Centre
2
作者 Chirag Parikh Abdulaziz Al-Saeed Bader Mahmoud Raj iv Kukreja 《Journal of Energy and Power Engineering》 2015年第10期860-865,共6页
Purpose: The oil and gas gathering and processing facility of Kuwait Oil Company is built with a nameplate capacity of X MBOPD (thousand barrels oil per day) with 50% water cut. However, the facility was operating ... Purpose: The oil and gas gathering and processing facility of Kuwait Oil Company is built with a nameplate capacity of X MBOPD (thousand barrels oil per day) with 50% water cut. However, the facility was operating with a water cut of 35%. This comprehensive technical study was conducted to evaluate possibility of increasing oil processing capacity of this facility in line with current lower water cut and other operational flexibilities available in the facility without utilizing its design margin. Topic: This paper shares an innovative approach to increase name plate capacity of oil and gas processing facility utilizing available operational flexibility and operational margins with minor modification. It shares a case study where facility capacity is increased by around 19% without utilizing design margins of equipment or pipeline. Method: The study includes theoretical verification and analysis of all major equipment and piping to identify available capacity and limitation, in order to utilize available additional margin and to propose debottleneck options to overcome limitations. Achievement: The study confirmed that, facility name plate capacity can be revised from X MBOPD (with 50% w.c (water cut)) to X + 32 MBOPD (with: 45% w.c) minor modification in separator and utilizing margin available in feed specification ofdesalter trains. 展开更多
关键词 Debottlenecking capacity enhancement production.
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部