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财务成果及其合理性研究
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作者 段炼 赵德海 《会计之友》 北大核心 2011年第18期18-20,共3页
文章通过三种平衡结构和利润建立经济模型,分析经济活动中可能出现的三类结果和财务成果的十二种情形。研究结果表明:财务成果取决于时间。动态理解首先阐明了过去的时间,因为所有的收入和支出都按照当时发生作用的价格(历史成本)来估价... 文章通过三种平衡结构和利润建立经济模型,分析经济活动中可能出现的三类结果和财务成果的十二种情形。研究结果表明:财务成果取决于时间。动态理解首先阐明了过去的时间,因为所有的收入和支出都按照当时发生作用的价格(历史成本)来估价;静态解释阐明了更复杂的情况:现在价格;而交易所估价提供给期待未来的财务报告的使用者。利润大小决定于会计核算方法,它们至少有三种。根据经济稳定性特点的十二种模型按照这些利润意义之间的相互关系能够确定任何经济主体的财务状况。 展开更多
关键词 财务成果 动态平衡 静态平衡 交易所平衡
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Water, CO_2 and Energy Exchange at Vegetation-air Interface
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作者 肖丽 《Agricultural Science & Technology》 CAS 2012年第9期1908-1914,共7页
[Objective] The aim was to analyze water and heat fluxes, CO2 fluxes and energy balance in wheat ecosystem in Luancheng County of Hebei Province. [Method] Based on data of water and heat flux, and CO2 fluxes, routine ... [Objective] The aim was to analyze water and heat fluxes, CO2 fluxes and energy balance in wheat ecosystem in Luancheng County of Hebei Province. [Method] Based on data of water and heat flux, and CO2 fluxes, routine meteorological and biomass data in Luancheng in 2008, water and heat fluxes, CO2 fluxes and energy balance in wheat ecosystem were explored. [Result] The results showed that latent and sensible heat and CO2 fluxes were of obvious daily and seasonal changes; latent and sensible heat fluxes shaped an inverted U in daily change, and CO2 fluxes were of a U-shape; daily flux peak differed significantly. Furthermore, the change of latent heat, sensible heat and CO2 fluxes were closely related to environ- mental factors. Detailedly, the three were sensitive to light intensity and net radiation, and correlation coefficients were 0.92, 0.66, 0.65 and 0.90, 0.69, 0.74, respectively. Besides, the fluxes, sensitive to temperature, proved better in sunny day, especially for latent flux which is more sensitive to water in soils after precipitation. In addition, closure degree of energy balance in wheat fields was 0.91 and non-closure, caused by measurement error and neglection of heat storage, was observed, too. What's more. closure degree differed in months and time periods within a day. [Conclusion] The research concluded water and heat fluxes, CO2 fluxes, transport mechanisms and concerning factors, providing scientific reference for revealing mechanism of evapo- ration and heat dissipation of canopy, relationship between photosynthesis and water use efficiencyand energy distribution mechanism. 展开更多
关键词 Latent heat flux Sensible heat flux CO2 flux Energy balance Environ-mental factors
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