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生物资产实物数量信息披露问题探讨 被引量:2
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作者 涂序卓 林斌 《中国集体经济》 2021年第6期109-111,共3页
生物资产实物数量的充分披露,是信息使用者有效判断企业会计核算是否合理和生物资产未来生物转化能力的基础。依据生物资产准则规定的相应信息披露要求,文章对农业类上市公司2018年年报中生物资产实物数量信息披露状况进行分析,提出通... 生物资产实物数量的充分披露,是信息使用者有效判断企业会计核算是否合理和生物资产未来生物转化能力的基础。依据生物资产准则规定的相应信息披露要求,文章对农业类上市公司2018年年报中生物资产实物数量信息披露状况进行分析,提出通过完善生物资产准则、提升从业人员业务能力、规范信息披露行为、加强违规披露监管和惩处力度来提高信息披露质量。 展开更多
关键词 生物资产 实物数量 信息披露 农业上市公司
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存货实物数量的确定方法及应用
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作者 王华宏 《农村财务会计》 1998年第9期40-40,共1页
确定存货的实物数量有两种方法:—种是实地盘存制;另—种是永继盘存制。 实地盘存制(又称定期盘存制),指会计期末通过对全部存货进行实地盘点,以确定期末各种存货的结存数量,然后分别乘以各种存货的盘存单价,计算出期未存货的总金额,... 确定存货的实物数量有两种方法:—种是实地盘存制;另—种是永继盘存制。 实地盘存制(又称定期盘存制),指会计期末通过对全部存货进行实地盘点,以确定期末各种存货的结存数量,然后分别乘以各种存货的盘存单价,计算出期未存货的总金额,记入各有关存货账户,倒轧本期已销或已耗用存货的成本。采用这种方法,平时对有关存货账户只记借方,不记贷方,每一期末,通过实地盘存点数,确定存货数量,据以计算期未存货成本。 永继盘存制(又称账面盘存制),指对存货项目设置经常性的库存记录,即分别品名、规格设置存货明细账户,逐笔或逐日登记收入、发出的存货,并随时记入结存数。通过会计账簿资料可以完整地反映存货收入和发出情况。在没有发生丢失和被盗的情况下,存货账面数量应与实际库存数量相符。采用这一方法,并不排除对存货的实物盘点。为了核对存货账面记录,加强对存货的管理,每年至少应对存货进行一次全面盘点。 展开更多
关键词 确定方法 实物数量 实地盘存制 定期盘存制 存货数量 全面盘点 明细记录 实物盘点 会计账簿 企业内部控制
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多种产品本量利分析中应注意的几个问题 被引量:1
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作者 朱海芳 《财会月刊》 1998年第4期29-30,共2页
关键词 本量利分析 固定成本总额 多种产品 目标利润 计算方法 实物数量 边际贡献率 销售量 销售收入 销售利润率
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因人而异进行数数教学
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作者 沈建英 浦美琴 《早期教育(幼教·教育教学)》 1997年第1期32-32,共1页
中班幼儿的数学学习能力有明显的个体差异,数概念掌握得较好的幼儿,对5以内的实物数量,不用一一点数,目测数群就能说出总数,数概念掌握得一般的幼儿,能目测说出4或3以内的实物数量,而数概念掌握得较差的幼儿,对两个实物的数量,要一一点... 中班幼儿的数学学习能力有明显的个体差异,数概念掌握得较好的幼儿,对5以内的实物数量,不用一一点数,目测数群就能说出总数,数概念掌握得一般的幼儿,能目测说出4或3以内的实物数量,而数概念掌握得较差的幼儿,对两个实物的数量,要一一点数,才能说出总数。因此,到了中班第二学期,我们注意因人而异,采用不同的数数方法进行教学。对数概念掌握得较好的幼儿,指导他们练习按群计数,即2个2个、3个3个、4个4个、5个5个地数。 展开更多
关键词 对数概念 实物数量 幼儿园 数学学习能力 个体差异 方法数 中班幼儿 江苏省 锡山市 数的形成
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如何从包装物方面发现企业有帐外经营
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作者 李慧勇 赵慧喜 《税收与企业》 1998年第10期42-42,共1页
对于检查生产水泥、化肥等类似有外包装产品的企业是否存在帐外经营情况,可以从包装方面发现一些线索。首先检查“包装物”明细帐贷方发生数量(实物数量),根据贷方发生数量扣减期末车间结存数量、生产过程中的损失数量以及用于其他... 对于检查生产水泥、化肥等类似有外包装产品的企业是否存在帐外经营情况,可以从包装方面发现一些线索。首先检查“包装物”明细帐贷方发生数量(实物数量),根据贷方发生数量扣减期末车间结存数量、生产过程中的损失数量以及用于其他方面的数量后,可推算出可以包装产成... 展开更多
关键词 包装物 帐外经营 “产成品” 发生数量 材料保管员 明细帐 生产数量 损耗数量 实物数量 生产水泥
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严把原始凭证审查关
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作者 鲁文章 《中国乡镇企业会计》 1998年第6期39-39,共1页
关键词 原始凭证 《会计基础工作规范》 经济业务 实物数量 基本内容 财会人员 贪污贿赂案件 经济犯罪 业务内容 财税政策
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“银行存款”账户归类问题刍议
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作者 张祥国 《冶金财会》 1997年第1期33-34,共2页
关键词 银行存款 归类问题 账户 电动机 其他货币资金 新余钢铁有限公司 实物数量 固定资产 余额调节表 低值易耗品
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财会人员要严把原始凭证审核关
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作者 鲁文章 《农村财务会计》 1998年第10期31-31,共1页
从各地查处贪污贿赂案件揭示出的大量材料中,可以看出犯罪分子多是绞尽脑汁从原始凭证上打开缺口,他们乘财会人员监管不严,浑水摸鱼,大肆窃取财物。对此,我在参与审计乡村企业财务收支中深有体会,要扼制各种经济犯罪必须从案发的源头—... 从各地查处贪污贿赂案件揭示出的大量材料中,可以看出犯罪分子多是绞尽脑汁从原始凭证上打开缺口,他们乘财会人员监管不严,浑水摸鱼,大肆窃取财物。对此,我在参与审计乡村企业财务收支中深有体会,要扼制各种经济犯罪必须从案发的源头——会计原始凭证抓起,切实加强监管。 我们知道,由于经济业务的不同,也就有不同的原始凭证,但其基本内容即原始凭证必须具备的要素是相同的:(1)原始凭证的名称和编号;(2)接受凭证的单位名称;(3)填制凭证的日期;(4)经济业务的扼要说明;(5)实物数量、单价、金额;(6)填制单位、填制人及有关人员的签章。 原始凭证的填制,必须符合下列基本要求:第一,记入各种原始凭证的内容,必须符合政策、法令、制度、计划、合同的规定;第二,记录真实。 展开更多
关键词 会计原始凭证 原始凭证审核 财会人员 贪污贿赂案件 经济业务 经济犯罪 实物数量 基本内容 会计基础 基本要求
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经营农副产品和农业生产资料不宜联销联利计酬
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作者 阙光从 《商业会计》 1995年第7期19-20,共2页
经营农副产品和农业生产资料不宜联销联利计酬阙光从农副产品和农业生产资料历来是供销社经营的大宗骨干商品。党中央、国务院对农副产品的收购和生产资料的供应工作也给予高度重视,并要求供销社发挥流通主渠道作用,在组织农产品收购... 经营农副产品和农业生产资料不宜联销联利计酬阙光从农副产品和农业生产资料历来是供销社经营的大宗骨干商品。党中央、国务院对农副产品的收购和生产资料的供应工作也给予高度重视,并要求供销社发挥流通主渠道作用,在组织农产品收购、衣资货源,平抑价格等方面担负起重... 展开更多
关键词 农业生产资料 联销联利计酬 农副产品 承包者 供销社系统 销售价格 经营承包责任制 实物 实物数量 按劳分配
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严把原始凭证审计关
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作者 鲁文章 《税务纵横》 1999年第8期62-62,共1页
关键词 原始凭证 《会计基础工作规范》 审计 实物数量 财会人员 贪污贿赂案件 经济犯罪 国家税务机关 财务会计管理 税务稽查
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Thermodynamic assessment of Mg-Ga binary system 被引量:1
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作者 孟凡桂 王江 +2 位作者 戎茂华 刘立斌 金展鹏 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2010年第3期450-457,共8页
In order to obtain the thermodynamic description of the Mg-Ga binary system,the thermodynamic assessment of the system was carried out using the CALPHAD method through Thermo-calc software package based on the evaluat... In order to obtain the thermodynamic description of the Mg-Ga binary system,the thermodynamic assessment of the system was carried out using the CALPHAD method through Thermo-calc software package based on the evaluation of all available experimental data from the published literature.The solution phases,including liquid,hcp(Mg) and orthorhombic(Ga),were described by the substitutional solution model,of which the excess Gibbs energies were expressed with the Redlich-Kister polynomial.Meanwhile,all intermetallic compounds,Mg5Ga2,Mg2Ga,MgGa,MgGa2 and Mg2Ga5,were modeled as stoichiometric compounds.A set of self-consistent thermodynamic parameters formulating the Gibbs energies of various phases in the Mg-Ga binary system were obtained finally.The much better agreement is achieved between the calculated results and the reported experimental data. 展开更多
关键词 Mg-based alloys phase diagram THERMODYNAMIC CALPHAD method Mg-Ga binary system
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Experimental Studies on Debris Flow with Logs Focusing on Specific Weight Difference of Log Species 被引量:2
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作者 Haruki WATABE Takahiro ITOH +1 位作者 Kazuhiko KAITSUKA Shigeki NISHIMURA 《Journal of Mountain Science》 SCIE CSCD 2013年第2期315-325,共11页
There are many experimental approaches,field investigations and numerical calculations for movements of woods in a clear water and debris flow.However,kinematic conditions for accumulated logs and the interactions bet... There are many experimental approaches,field investigations and numerical calculations for movements of woods in a clear water and debris flow.However,kinematic conditions for accumulated logs and the interactions between a main flow and logs have not been fully evaluated.Mitigations for woods need taking into account the characteristics of tree species such as conifer and broad-leaf trees and of shapes such as root swells and crown.In the present study,we focus on the differences in specific weight of conifer and broad-leaf trees with some moisture in a sediment-water mixture flow with narrow flow width,and consider that conifer and broad-leaf tree are floating and submerged solid phase,respectively.Flume tests are conducted in steady flow of clear and debris flow over a rigid bed in order to evaluate conifer and broad-leaf tree movement in clear water and debris flow.Experimental data indicates that dimensionless transverse diffusion coefficient can be 0.1 to 0.4 and 0.3 to 0.9 in flow direction.Those diffusive characteristics seem to be independent of Reynolds number and Froude number,but dependent of bed slope,i.e.,gravity,though detailed considerations are needed to discuss about flow characteristics such as spatial eddy structures,momentum transfer induced by interactions of logs and so on. 展开更多
关键词 Debris flow DRIFTWOOD Specificweight LOG Flume test
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Factors Acquisition and Content Estimation of Farmland Soil Organic Carbon Based upon Internet of Things 被引量:1
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作者 WU Qiulan LIANG Yong +3 位作者 LI Ying WANG Xizhi YANG Lei WANG Xiaotong 《Chinese Geographical Science》 SCIE CSCD 2017年第3期431-440,共10页
Aiming at the shortage of sufficient continuous parameters for using models to estimate farmland soil organic carbon(SOC) content, an acquisition method of factors influencing farmland SOC and an estimation method of ... Aiming at the shortage of sufficient continuous parameters for using models to estimate farmland soil organic carbon(SOC) content, an acquisition method of factors influencing farmland SOC and an estimation method of farmland SOC content with Internet of Things(IOT) are proposed in this paper. The IOT sensing device and transmission network were established in a wheat demonstration base in Yanzhou Distict of Jining City, Shandong Province, China to acquire data in real time. Using real-time data and statistics data, the dynamic changes of SOC content between October 2012 and June 2015 was simulated in the experimental area with SOC dynamic simulation model. In order to verify the estimation results, potassium dichromate external heating method was applied for measuring the SOC content. The results show that: 1) The estimated value matches the measured value in the lab very well. So the method is feasible in this paper. 2) There is a clear dynamic variation in the SOC content at 0.2 m soil depth in different growing periods of wheat. The content reached the highest level during the sowing period, and is lowest in the flowering period. 3) The SOC content at 0.2 m soil depth varies in accordance with the amount of returned straw. The larger the amount of returned straw is, the higher the SOC content. 展开更多
关键词 Internet of Things(IOT) soil organic carbon(SOC) factors acquisition SOC content estimation Soil-C model
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Research of the Thermal Parameters and the Accuracy of Flow Measurement of the Biological Fuel
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作者 Igor Korobiichuk Shavursky Yurij +1 位作者 Michal Nowicki Roman Szewczyk 《Journal of Mechanics Engineering and Automation》 2015年第7期415-419,共5页
The heat parameters, the thermoanemometric flow-meter (TAF) errors and the experimental characteristics have been defined. The results of experiments were conducted with the help of physically-informational models a... The heat parameters, the thermoanemometric flow-meter (TAF) errors and the experimental characteristics have been defined. The results of experiments were conducted with the help of physically-informational models allowing to realize all major thermal methods and their inherent informative options. The metrological evaluation was made and the sensitivity to the consumption of gas and liquid have been defined, their static and dynamic errors, followed by the comparison of costs according to these criteria. The developed method provides accurate measurement of volumetric flow of motor fuel 1.0-1.5% at heater temperature measurement accuracy of 1%. 展开更多
关键词 Thermoanemometric flow-meter biological fuel physically-informational models
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400亿移民补偿资金怎样切块包干
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《中国监察》 2003年第12期23-23,共1页
关键词 移民补偿资金 实物数量 切块 滑坡处理 重庆市 基本预备费 湖北省 移民资金 移民工作 勘测规划
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浅议企业帐实不符问题
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作者 韩兴宽 《交通财会》 1996年第12期13-14,共2页
浅议企业帐实不符问题韩兴宽帐实相符、帐证相符和帐帐相符,是会计核算工作的基本要求。在实际工作中,企业应该也可以做到帐证相符和帐帐相符,这是因为会计核算有一套科学及比较严密的控制手段。但有些国有企业不同程度地存在着帐实... 浅议企业帐实不符问题韩兴宽帐实相符、帐证相符和帐帐相符,是会计核算工作的基本要求。在实际工作中,企业应该也可以做到帐证相符和帐帐相符,这是因为会计核算有一套科学及比较严密的控制手段。但有些国有企业不同程度地存在着帐实不符家底不清的情况,已引起社会的关... 展开更多
关键词 帐实不符 实物数量 施工企业 会计工作秩序 会计核算 国有资产流失 会计信息 业务素质 会计人员 财产物资管理
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Quantum twisted double-slits experiments:confirming wavefunctions'physical reality 被引量:9
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作者 Zhi-Yuan Zhou Zhi-Han Zhu +7 位作者 Shi-Long Liu Yin-Hai Li Shuai Shi Dong-Sheng Ding Li-Xiang Chen Wei Gao Guang-Can Guo Bao-Sen Shi 《Science Bulletin》 SCIE EI CAS CSCD 2017年第17期1185-1192,共8页
Are quantum states real? This most fundamental question in quantum mechanics has not yet been satisfactorily resolved, although its realistic interpretation seems to have been rejected by various delayedchoice experim... Are quantum states real? This most fundamental question in quantum mechanics has not yet been satisfactorily resolved, although its realistic interpretation seems to have been rejected by various delayedchoice experiments. Here, to address this long-standing issue, we present a quantum twisted double-slit experiment. By exploiting the subluminal feature of twisted photons, the real nature of a photon during its time in flight is revealed for the first time. We found that photons' arrival times were inconsistent with the states obtained in measurements but agreed with the states during propagation. Our results demonstrate that wavefunctions describe the realistic existence and evolution of quantum entities rather than a pure mathematical abstraction providing a probability list of measurement outcomes. This finding clarifies the long-held misunderstanding of the role of wavefunctions and their collapse in the evolution of quantum entities. 展开更多
关键词 Orbital angular momentum Subluminal group velocity Double slitsWave functions Physical reality
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Parity Symmetry and Parity Breaking in the Quantum Rabi Model with Addition of Ising Interaction
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作者 王琼 贺志 姚春梅 《Communications in Theoretical Physics》 SCIE CAS CSCD 2015年第4期510-514,共5页
We explore the possibility to generate new parity symmetry in the quantum Rabi model after a bias is introduced. In contrast to a mathematical treatment in a previous publication [J. Phys. A 46(2013) 265302], we consi... We explore the possibility to generate new parity symmetry in the quantum Rabi model after a bias is introduced. In contrast to a mathematical treatment in a previous publication [J. Phys. A 46(2013) 265302], we consider a physically realistic method by involving an additional spin into the quantum Rabi model to couple with the original spin by an Ising interaction, and then the parity symmetry is broken as well as the scaling behavior of the ground state by introducing a bias. The rule can be found that the parity symmetry is broken by introducing a bias and then restored by adding new degrees of freedom. Experimental feasibility of realizing the models under discussion is investigated. 展开更多
关键词 parity symmetry parity breaking Rabi model scaling behavior
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