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资产评估中功能性损耗的若干问题探讨 被引量:1
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作者 左庆乐 《交通财会》 2000年第3期49-50,共2页
关键词 企业 资产评估 功能性损耗 损耗扣除 损耗测算
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固定资产价值减损的原因及会计处理方法研究
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作者 明光兰 《现代商业》 2009年第36期272-273,共2页
现行《企业会计准则》没有明确规定,固定资产的价值减损,在什么情况下通过计提累计折旧进行计量,在什么情况下通过确认减值准备进行反映。在会计实务中,固定资产价值减损的处理方法基本依靠会计人员的专业判断进行选择,这肯定影响不同... 现行《企业会计准则》没有明确规定,固定资产的价值减损,在什么情况下通过计提累计折旧进行计量,在什么情况下通过确认减值准备进行反映。在会计实务中,固定资产价值减损的处理方法基本依靠会计人员的专业判断进行选择,这肯定影响不同企业之间会计数据的可比性。本文通过具体分析固定资产价值减损的原因,对其会计处理方法的选择提出了可行建议。 展开更多
关键词 实体性损耗 功能性损耗 经济性损耗
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Parameter Test and Analysis for Dynamic Compensation Devices in Wind Power Farms
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作者 Bai Runqing Qin Rui Zhi Yong Zhou Xichao Yang Yong 《Electricity》 2012年第4期20-24,共5页
The dynamic reactive power compensation equipment in Jiuquan Wind Power Base of above 10 GW consists of three different types of compensation devices, including: static var generator (SVG), thyristor controlled com... The dynamic reactive power compensation equipment in Jiuquan Wind Power Base of above 10 GW consists of three different types of compensation devices, including: static var generator (SVG), thyristor controlled compensator (TGR) and magnetically controlled reactor (MGR). The lack of experimental verification of performance is not conducive to voltage/var management or full utilization of device capaci- ties. In order to solve the above problems, the compensation device performance test was performed. The test items and procedures were selected based on related national standards with the consideration for different grid structures and wind farm operation modes. The testing contents included dynamic regulating range, active power loss, dynamic response time, and harmonic voltage level. Three types of compensation devices installed in different wind farms, namely SVG, TCR and MCR, were chosen and tested. The performances were compared and analyzed according to the field test results. 展开更多
关键词 wind power farm reactive power compensation parameter test
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