农牧企业奶牛资产复合计量模式及会计核算探讨

在历史成本是我国当前生物性资产实务计量主流、公允价值计量是未来发展趋势的研究背景下,学术界有学者主张采用复合计量模式作为过渡方法,但鲜有学者对复合计量模式的会计核算进行深入研究。笔者通过分析国外公允价值计量模式和国内历史成本计量模式,结合奶牛资产特性,旨在探索一套奶牛资产复合计量模式关键节点价值确认及后续计量的详细核算流程,以期为我国奶牛资产核算方法的过渡提供参考。

奶牛生物资产复合计量模式的应用探析

本文以河北省X奶牛有限公司经济业务为载体,系统总结奶牛资产复合计量模式的会计处理流程,并同历史成本计量模式进行比较。结果发现:①奶牛资产采用复合计量模式具有可行性;②复合计量模式能够更加准确、公允反映奶牛资产账面价值;③复合计量模式能够兼顾会计信息质量的可靠性和相关性;④复合计量模式能够合理降低成本费用,有助于农牧企业实现“降本增效”,提升盈利能力。

复合计量:会计信息失真的根源

公允价值取代历史成本计量,当然是会计的进步。但实践中公允价值采用复合计量,必然导致会计信息失真。本文认为,复合计量存在着使资产价值缺乏判断的标准与依据、计量方法与资产价值属性之间逻辑混乱、没有考虑资产计量的时点性、难以协调会计目标、便于管理当局盈余管理等缺陷,建议采用单一现行市价计量资产价格,提供真实、可靠的会计信息。

浅述奶牛生物资产的复合计量模式

鉴于奶牛资产价值变动的规律,为正确反映其自然增值和市场因素的影响,本文提出"以历史成本为主,公允价值为辅"的复合计量模式来核算奶牛生物资产,使财务账上奶牛价值更具相关性,不仅能反映其增值,也能反映其减值,满足奶牛生物资产的双因素双向变动规律。因此,复合计量模式是目前比较适合我国牧业企业的现实选择。

畜牧企业生物资产会计计量的探究——以奶牛企业为例

生物资产是农业企业重要的资产之一。畜牧企业的奶牛一般会经历犊牛期、育成期、成年期和淘汰期四个核心生长阶段,且每个生长阶段的生物特征各不相同。通过生物资产的会计计量文献梳理,分析奶牛生物资产会计计量的应用现状,研究结论表明:一是无论单一使用历史成本计量模式还是公允价值计量模式,均不是奶牛生物资产的最佳计量模式;二是奶牛生物资产的会计计量建议可以分关键节点、分成长阶段,采用以“公允价值计量”为辅,期间贯穿使用“历史成本和自然增值计量”的复合计量模式,有助于客观、公允地反映奶牛生物资产关键节点的内在真实价值,提高畜牧养殖企业的会计信息质量。

生物资产复合型计量模式应用探析

受限于市场发育不完善、交易信息获取渠道不畅通等因素,完全采用公允价值模式对生物资产进行计量,在我国还难以实施。而历史成本模式下生物资产计量虽然客观真实且成本较低,但随之衍生的会计信息静止滞后问题,也制约了计量效果的更好发挥。因而复合型计量模式的运用不失为农业企业现阶段生物资产会计计量的一种最佳选择。本文以益生股份复合型计量模式的具体应用为例,实际比对归纳三种模式的优劣,择优提出了当下采用复合型模式,未来向公允价值模式过渡的主张。

捕获——再捕获抽样中的复合估计量

本文介绍了捕获——再捕获抽样的思想方法,提出了一个新的捕获——再捕获抽样的估计量:复合估计量,并讨论了它的性质和最小方差。

略论积式复合量词

“人次、架次、吨公里。等,是常用的复合量词.但究其内部各成分之间的复合特点,却未有人揭示过。本文试从语义、语法、语用几方面作一探讨。一 1.1.从构成成分之间复合的特点看,这类复合量词是由两个或两个以上的量词符号相乘构成的复合单位,它所表示的意义是两个或两个以上量词符号意义的积,故称之为积式复合量词。在这类词中,作为构成成分的单纯量词已经词素化了,不再是最小的独立运用的单位。

奶牛资产会计计量属性探讨

作为较具代表性的生产性生物资产,奶牛既具备了一般生物资产的普遍特征,即价值变动的双向、双因素规律,也具备生产过程中的双产出的特殊性,造成了会计计量属性选择上的复杂性。大型畜牧企业对奶牛资产的会计计量,既不能简单地用历史成本法计价,又无法直接应用公允价值计量,这种矛盾促使理论界对生物资产计量属性的探讨延绵不绝。本文基于"上海牛奶集团‘奶牛生物资产计量模式’课题组"研讨的内容,对奶牛资产会计计量属性的选择提出复合型计量模式在奶牛资产分类变化关键时点上,采用历史成本与公允价值有机复合的理论观点,兼顾会计信息质量的可靠性和相关性的相对平衡。

政府会计基本假设探讨

政府会计基本假设以会计基本假设为基础,兼有政府业务活动具有的特点;与会计基本假设相比,在会计主体、持续经营、会计分期以及货币计量方面富有新意。

Evaluation of Current Design Practices on Estimation of Axial Capacity of Concrete Encased Steel Composite Stub Columns： A Review

This paper presents the design assessment of concrete encased I-sections composite column based approaches given in Eurocode, ACI Code, BS Code and AISC-LRFD. This study includes comparison of various design parameters and evaluation of design strength based on the procedures predicted in the various codes of practices. A practical example has been assumed and calculation has been shown to evaluate their potentiality in understanding in predicting the potentiality of various procedures. The obtained results based on the methods varies widely, because of the different design considerations adopted by the different codes. As such, they have hardly considered the effect of confinement of the concrete due to the presence of longitudinal reinforcements as well as lateral ties. The study has attempted to throw light on critical review and their potentiality in assessing the strength of such concrete encased composite column under purely axial loads.

复合上料计量涂布及辊式上料刮刀涂布机的设计探讨

复合上料计量涂布为轻量涂布机设备,轻量涂布技术正越来越广泛地被应用在当今的造纸工业上,复合上料计量涂布技术作为轻量涂布技术的核心内容也不断得到创新及发展。

Synergistic effect of a new wedge-bond-type anchor for CFRP tendons

In order to improve the anchoring force of anchors for carbon fiber reinforced polymer(CFRP) tendons further, a new wedge-bond-type anchor for CFRP tendons was developed. The increment in anchoring force induced by the clamping segment of anchor was studied. Taking the deformation of all parts in clamping segment in the transverse direction into consideration, the calculation formula for the increment of anchoring force was proposed based on the linear elastic hypotheses. The proposed model is verified by experiments and conclusions are drawn that the anchoring force is influenced mainly by the inclination angle of clamping pieces, the length of clamping part and the thickness of bonding medium. Especially, the thickness of bonding medium should be lowered in design to improve the synergistic effect of anchors.

Innovative Production of PCMs （Phase Change Materials） Preparation by Vacuum Impregnation： Mechanical Strength of Mortars Cement with Composite PCMs Content

An experimental investigation was conducted to study the efficiency of thermal insulation of composite PCMs （phase change materials） produced by vacuum impregnation process between paraffin （PCMs） and fly ash particles. DSC （differential scanning calorimeter） has been used to determine the thermal properties of latent heat of melting and heat capacity for composite PCMs. Vacuum impregnation pressure of 40 in.Hg, paraffin melting temperature of 90℃, vacuum time and impregnation time of paraffin of 30 min are the optimum condition of composite PCMs productions. The values of latent heat of melting and heat capacity are 74.00 J/g and 15.726 J/g.℃ for composite PCMs that produces by the optimum condition in vacuum impregnation process. Increasing the amount of composite PCMs replacing for cement in mortars causes the compressive strength, flexural strength and tensile strength reduction. Compressive strength, flexural strength and tensile strength of mortar with and without composite PCMs can be increased by the longer time of water curing for mortar specimens. Thermal conductivity （k） of mortar cement is reduced by increasing the amount of composite PCMs which replaced for cement in mortar plate compositions. Composite PCMs have the efficiency for thermal energy insulation when incorporated into the buildings. Therefore, this property of paraffin/fly ash composites PCMs can reduce the energy consumption for temperature control in the buildings.

Effects of arbuscular mycorrhizal fungi on carbon assimilation and ecological stoichiometry of maize under combined abiotic stresses

Arbuscular mycorrhizal fungi(AMF)enhance plant tolerance to abiotic stresses like salinity and improve crop yield.However,their effects are variable,and the underlying cause of such variation remains largely unknown.This study aimed to assess how drought modifed the effect of AMF on plant resistance to high calcium-saline stress.A pot experiment was performed to examine how AMF inoculation affects the growth,photosynthetic activity,nutrient uptake and carbon(C),nitrogen(N)and phosphorus(P)stoichiometric ratio(C:N:P)of maize under high calcium stress and contrasting water conditions.The results showed that high calcium stress signifcantly reduced mycorrhizal colonization,biomass accumulation,C assimilation rate and C:N stoichiometric ratio in plant tissues.Besides,the adverse effects of calcium stress on photosynthesis were exacerbated under drought.AMF inoculation profoundly alleviated such reductions under drought and saline stress.However,it barely affected maize performance when subjected to calcium stress under well-watered conditions.Moreover,watering changed AMF impact on nutrient allocation in plant tissues.Under well-watered conditions,AMF stimulated P accumulation in roots and plant growth,but did not induce leaf P accumulation proportional to C and N,resulting in increased leaf C:P and N:P ratios under high calcium stress.In contrast,AMF decreased N content and the N:P ratio in leaves under drought.Overall,AMF inoculation improved maize resistance to calcium-salt stress through enhanced photosynthesis and modulation of nutrient stoichiometry,particularly under water defcit conditions.These results highlighted the regulatory role of AMF in carbon assimilation and nutrient homeostasis under compound stresses,and provide signifcant guidance on the improvement of crop yield in saline and arid regions.

Adhesive bonding of composite aircraft structures:Challenges and recent developments

In this review paper,the challenges and some recent developments of adhesive bonding technology in composite aircraft structures are discussed.The durability of bonded joints is defined and presented for parameters that may influence bonding quality.Presented is also,a numerical design approach for composite joining profiles used to realize adhesive bonding.It is shown that environmental ageing and pre-bond contamination of bonding surfaces may degrade significantly fracture toughness of bonded joints.Moreover,it is obvious that additional research is needed in order to design joining profiles that will enable load transfer through shearing of the bondline.These findings,together with the limited capabilities of existing non-destructive testing techniques,can partially explain the confined use of adhesive bonding in primary composite aircraft structural parts.

Aeroelastic optimization on composite skins of large aircraft wings

This paper presents studies of aeroelastic optimization on composite skins of large aircraft wings subject to aeroelastic constraints and strength/strain constraints. The design variable for optimization was the ply thickness of the wing skin panels, and the structural weight was the objective function to be minimised. The impacts of three strength/strain constraints and the ply proportion of the wing skin panels on the optimization results are discussed. The results indicate that the optimal composite wings that satisfy different constraints have remarkable weight advantages over metal wing. High levels of stiffness can be achieved while satisfying the constraints regarding allowable design strains and failure criteria. The optimization results with variable-proportions indicate that wing skins with higher proportions of 0° plies from the root to the middle segment and ±45° plies outboard have a more efficient and reasonable stiffness distribution.

Interaction of epicatechin with bovine serum albumin using fluorescence quenching combined with chemometrics

The interaction between BSA and epicatechin was studied using fluorescence quenching titrations combined with trilinear decomposition method and excitation-emission matrix(EEM)fluorescence.The resolved spectra were highly similar with the actual ones which indicated that the resolved results were reliable.The relevant parameters of the binding process were obtained by quantifying each substance in the complicated mixtures in situ.The quenching was static quenching,epicatechin had a weak interaction with BSA and the binding site was one.The total concentration and the free concentration of quenchers had different effect on the system.The results demonstrated that the method exploited in this article is a useful tool to investigate complicated interactions,avoiding complicated pretreatment and simplify experimental procedure.