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转发财政部关于印发《企业资产损失财务处理暂行办法》的通知
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《广西财政》 2003年第12期99-100,共2页
现将《财政部关于印发<企业资产损失财务处理暂行办法>的通知》(财企[2003]233号)转发给你们.请遵照执行。在执行过程中有何问题、请及时反馈我厅。
关键词 企业 “资产损失” 财务处理 坏账损失 股权投资 组织形式
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如何做好工业企业新旧会计制度的转换与衔接
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作者 黄德祥 黄朝建 《电子财会》 2004年第5期31-36,共6页
2000年11月财政部颁布于2001年1月1日起暂在股份有限公司施行的《企业会计制度》已经实行三年,取得了较好的效果,按照财政部的规划一工业企业及其他企业也将继续由《行业会计制度》(以下简称为原制度)改为执行《企业会计制度》(以下... 2000年11月财政部颁布于2001年1月1日起暂在股份有限公司施行的《企业会计制度》已经实行三年,取得了较好的效果,按照财政部的规划一工业企业及其他企业也将继续由《行业会计制度》(以下简称为原制度)改为执行《企业会计制度》(以下简称为新制度)。 展开更多
关键词 工业企业 会计制度 会计科目 “资产损失” 固定资产清理 会计处理
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Status quo and prospect of the development for underground coal mine refuge chamber 被引量:2
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作者 Ming-bo PIAO Jun MAO Tie-jun WANG 《Journal of Coal Science & Engineering(China)》 2013年第1期38-45,共8页
As one form of the energy resources, coal is becoming more and more important. Due to the particularity in coal mine production, mine accidents some time occur in countries all over the world, which result in large ca... As one form of the energy resources, coal is becoming more and more important. Due to the particularity in coal mine production, mine accidents some time occur in countries all over the world, which result in large casualties and economic losses. As equipment that can provides the miners with an emergency shelter when the coal mine accidents occur, the under ground coal mine refuge chamber is paid more and more attention by coal mine enterprises, and the application of the refuge chamber is increasingly widespread. The general functions, the classification, and the successful applications of the underground coal mine refuge chamber are illustrated first, and the research significance on the tmderground coal mine refuge chamber is stated. Following, the development status quo at home and abroad for the refuge chamber is introduced. Then, the implementation methods for the key functions of the underground coal mine refuge chamber are demonstrated. Finally, the prospect for the development of the underground coal mine refuge chamber is stated. 展开更多
关键词 coal mine production mine accident underground lifesaving underground refuge chamber PROSPECT
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Capital loss in China's agriculture
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作者 ChengPeng 《Agricultural Science & Technology》 CAS 2004年第4期6-10,共5页
China’s agriculture has contributed a lot to industrialization but it has suffered a long run and severe capital loss. This paper provides an estimation model of capital loss in agriculture and gives some explanation... China’s agriculture has contributed a lot to industrialization but it has suffered a long run and severe capital loss. This paper provides an estimation model of capital loss in agriculture and gives some explanation in marginal approach. With an eye to a balanced and sustainable economy development, it is high time for government to do something for it. 展开更多
关键词 AGRICULTURE capital loss SUSTAINABILITY
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The Conflict Analysis Between the Asset Impairment Loss and Accounting Information Quality Requirements
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作者 Zheng Xiwen 《Journal of Modern Accounting and Auditing》 2012年第6期779-784,共6页
New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author's opinion, this ... New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author's opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions. 展开更多
关键词 asset impairment loss accounting information quality requirements contradiction analysis
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Global Warming Induced Sea Level Rise on Soil, Land and Crop Production Loss in Bangladesh
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作者 M. A. Hossain 《Journal of Agricultural Science and Technology(B)》 2011年第2期266-271,共6页
Available data have been analyzed to assess impacts of global warming induced sea level rise on loss of soil and land resources and their implications on food security of Bangladesh. Scientists believe that because of... Available data have been analyzed to assess impacts of global warming induced sea level rise on loss of soil and land resources and their implications on food security of Bangladesh. Scientists believe that because of sea level rise coastal zone of Bangladesh has already experienced noticeable impacts especially in terms of area of inundation and erosion, saline intrusion, loss of soil and land, loss of crop production in addition to migration of people from vulnerable areas. The loss of land mass and degradation of soil and land resources will adversely affect national food production and thereby food security. Sea level rise impacts are really high for Bangladesh, though the country plays insignificant role in green house gas emission. Development and implementation of adaptation policies and taking initiatives to realize those policies are the right ways to respond to sea level rise impacts in Bangladesh. 展开更多
关键词 Climate change sea level rise soil and land resources adaptation policies.
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