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物价变动会计评述 被引量:2
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作者 杜倩倩 朱艳 《管理与财富》 2009年第10期26-26,共1页
近年来我国经济发展迅速,社会经济不断变化,尤其物价变动频繁,使我国传统财务会计的理论与实务都受到了很大的影响,作为当今世界四大会计难题之一的物价变动会计更加受到广泛的关注。本文试从对物价变动会计的历史发展与现状进行系... 近年来我国经济发展迅速,社会经济不断变化,尤其物价变动频繁,使我国传统财务会计的理论与实务都受到了很大的影响,作为当今世界四大会计难题之一的物价变动会计更加受到广泛的关注。本文试从对物价变动会计的历史发展与现状进行系统论述并进行分析,以期有进一步的深层认识。 展开更多
关键词 物价变 物价变动会计 通货膨胀会计
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Rheological and Structural Properties of Sea Cucumber Stichopus japonicus During Heat Treatment 被引量:12
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作者 GAO Xin XUE Dongmei +2 位作者 ZHANG Zhaohui XU Jiachao XUE Changhu 《Journal of Ocean University of China》 SCIE CAS 2005年第3期244-247,共4页
Changes in tissue structure, rheological properties and water content of raw and heated sea cucumber meat were studied. Sea cucumber Stichopus japonicus was heated at 25℃, 70℃ and 100℃ water for 5 min. The structur... Changes in tissue structure, rheological properties and water content of raw and heated sea cucumber meat were studied. Sea cucumber Stichopus japonicus was heated at 25℃, 70℃ and 100℃ water for 5 min. The structural changes were observed using a light microscope and the rheological parameters (rupture strength, adhesive strength and deformation) determined using a texture meter. Microscopic photograph revealed that the structural change of heated meat was greater than that of raw meat. The rupture strength, adhesive strength and deformation of raw meat were smaller than those of the heated meat. Meanwhile, rheological parameters showed positive correlation with heating temperature. These changes are mainly caused by thermal denaturation and gelatinization of collagen during heating. These changes were also evidenced in observations using a light microscope and differential scanning calorimetry. 展开更多
关键词 sea cucumber COLLAGEN muscle fibers rheological properties
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论换汇成本及其应用
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作者 张昇良 《贵州社会科学》 CSSCI 北大核心 1996年第3期29-32,共4页
换汇成本是确定并调整一国货币对外汇价水平的参考依据,也是一国对外经济交往中进行经济核算的极其重要的综合指标.自觉运用这个指标来加强对外地经济宏观的和微观的管理,无疑是十分必要的.本文试图从理论和实践的结合上对换汇成本及其... 换汇成本是确定并调整一国货币对外汇价水平的参考依据,也是一国对外经济交往中进行经济核算的极其重要的综合指标.自觉运用这个指标来加强对外地经济宏观的和微观的管理,无疑是十分必要的.本文试图从理论和实践的结合上对换汇成本及其应用作些探讨.一、换汇成本的经济内涵换汇成本是指一个经济实体在一定时期内(如一年)出口贸易的总成本与出口收汇之间的比率,它表明出口商品所得每一单位外币净收入需付出多少单位人民币代价.设E<sub>r</sub>为出口换汇成本,G<sub>e</sub>为进货成本C<sub>e</sub>为出口流通费用,T<sub>E</sub>为出口税金E<sub>Q</sub>为出口收入的外汇,其计算公式是: 展开更多
关键词 平均换汇成本 商品的国际价值 商品的国内价值 劳动生产率 出口商品 人民币汇价 出口换汇成本 物价水平不 国际市场 国内价格
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实施新增值税制企业税收负担分析
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作者 杨国勤 《华侨大学学报(哲学社会科学版)》 1996年第3期34-38,63,共6页
企业由施行产品税、营业税改为施行新增值税,因税制改变直接导致企业经济负担的变化表现在企业销售和资金占用情况受到影响,由于物价是影响销售利润和资金占用的重要因素,因此讨论税改引起税收负担的变化应以物价水平不变为前提。本... 企业由施行产品税、营业税改为施行新增值税,因税制改变直接导致企业经济负担的变化表现在企业销售和资金占用情况受到影响,由于物价是影响销售利润和资金占用的重要因素,因此讨论税改引起税收负担的变化应以物价水平不变为前提。本文在此前提下对企业施行增值税后税负变化作一概略分析。 展开更多
关键词 税收负担分析 新增值税制 物价水平不 产品销售利润 小规模纳税人 单位产品 产品税 价内税 税改 资金占用
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Assessment of Seed-Borne Plant Pathogenic Fungi Associated with Rice Crop in South-Eastern Nigeria
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作者 Christian Chukwunenye, Iwuagwu Charles Ikechukwu, Umechuruba +1 位作者 Charles Chimezie, Ononuju Andrew Chukwuma Nwogbaga 《Journal of Agricultural Science and Technology(A)》 2018年第2期68-75,共8页
This study was conducted to assess the incidence of seed-borne fungi on rice seeds sourced from the major rice growing areas of South-Eastern Nigeria. The rice seeds were collected during the dry seasons between 2009 ... This study was conducted to assess the incidence of seed-borne fungi on rice seeds sourced from the major rice growing areas of South-Eastern Nigeria. The rice seeds were collected during the dry seasons between 2009 and 2010. Four hundred rice seeds randomly collected and surface sterilized by washing in 3% sodium hypochlorite and rinsed two times with sterile distilled water were placed in three circular rings inside the Petri dishes. The incubation was done one after the other for each variety from all the locations. Ten fungi species from eight genera were isolated from the rice seeds in all the rice growing areas of South-Eastern Nigeria. The fungi pathogens vary from one locality to another, as well as the frequency of occurrence. The pathogens isolated include: Fusarium moniliforme, F. solani, F. oxysporium, Aspergillus spp., Botridiploidia spp., Helminthosporium spp., Penicillium spp., Trichoconis padwickii, Curvularia oryzae and Phoma oryzae. Though, there was the presence of some seed-borne fungi in the rice seeds from the areas studied, most of the cultivars experienced up to 90% germination. But some cultivars had very low germination. IR 1416 from Arochukwu and GB90 from Arondiuzogu had less than 1% germination. This study shows that seed-borne organisms are major constraint in rice production in the South-Eastern states of Nigeria as a result of low seed germination stemmed from infestation of fungi organisms in the seeds. 展开更多
关键词 MYCOFLORA rice seeds GERMINATION South-Eastern states
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Protected Areas, Subsistence Farming Systems and Nature Conservation
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作者 Luis Tiberio Filipa Manso Ana Marta-Costa Carlos Fonseca Aurora Monzon 《Journal of Agricultural Science and Technology(A)》 2012年第3期402-411,共10页
The preservation of the traditional subsistence farming systems and the conservation of natural values (habitats, fauna and flora), in articulation with local development, was the key issues in this paper. The farme... The preservation of the traditional subsistence farming systems and the conservation of natural values (habitats, fauna and flora), in articulation with local development, was the key issues in this paper. The farmers have been able to manage the systems so as to cope with adverse conditions, but their future is quite uncertain. The methodology included: (1) field observation visits and cartographic information analysis of land use; (2) structured interviews with animal production and agro-forestry specialists; and (3) meetings with the participation of stakeholders. The paper concludes that depopulation is responsible for the increasing decline of agriculture and livestock. The decrease in agricultural activity in general and the consequent practices and traditional systems of agriculture causes changes in the landscape and has negative effects on nature conservation and biodiversity. Thus, we believe that the preservation and development of traditional economic activities linked to agriculture, agro-forestry and food processing are essential to maintain the typical landscape and to preserve natural values of Montemuro Site. The paper shows that in mountain areas, particularly those classified as nature network sites, farming, economic development and nature conservation are not antagonistic objectives. 展开更多
关键词 Farming systems protected areas nature conservation BIODIVERSITY local development.
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浅谈应对通货膨胀的会计处理 被引量:2
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作者 桑军朝 《才智》 2011年第13期2-2,共1页
近几年,我国通货膨胀压力增大。宏观上,我国政府不断采取措施平抑物价;对于微观的企业来说,高通货膨胀率将导致企业利润虚增,资本无法保全,甚至企业难以为继。如何通过财务处理降低这种风险成为财务人员面临的难题。本文试图通过对资产... 近几年,我国通货膨胀压力增大。宏观上,我国政府不断采取措施平抑物价;对于微观的企业来说,高通货膨胀率将导致企业利润虚增,资本无法保全,甚至企业难以为继。如何通过财务处理降低这种风险成为财务人员面临的难题。本文试图通过对资产计价、收入成本对应、报表编制等会计处理方法的探讨,降低企业通货膨胀压力。 展开更多
关键词 资产计价 企业利润 企业资本 报表编制 处理方法 一般物价指数 平抑物价 营业利润 配比原则 物价变
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Latitudinal variations of CPI values of long-chain n-alkanes in surface soils:Evidence for CPI as a proxy of aridity 被引量:15
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作者 LUO Pan PENG PingAn +2 位作者 LV HouYuan ZHENG Zhuo WANG Xu 《Science China Earth Sciences》 SCIE EI CAS 2012年第7期1134-1146,共13页
Carbon preference index (CPI) of long-chain n-alkanes preserved in surface soil increases gradually from southeastern China to the north margin of Loess Plateau.Along this latitudinal transect,the CPI value correlates... Carbon preference index (CPI) of long-chain n-alkanes preserved in surface soil increases gradually from southeastern China to the north margin of Loess Plateau.Along this latitudinal transect,the CPI value correlates to relative humidity,precipitation,and temperature with a negative linear relationship,respectively,whereas the correlation of CPI to temperature is relatively weak.In the Wuyi,Shennongjia,and Tianshan Mountains,CPI values do not change systemically with altitude increasing (or temperature decreasing).However,mean value of CPI for the individual mountain increases in turn from the humid mountain to the arid.These results jointly suggest that aridity (or humidity) is a dominate climate factor in altering soil CPI value.High CPI values of geological records therefore indicate the arid paleoclimate.Though long-chain n-alkanes in soil are derived mainly from leaf wax of terrestrial vascular plants,the regular latitudinal variations of soil CPI might not be caused by the change of vegetation.We speculate that increased long-chain n-alkanes from microbes and/or enhanced biodegradation in the humid climate lead to the decrease of soil CPI. 展开更多
关键词 soil long-chain n-alkane odd-over-even predominance carbon preference index (CPI) aridity proxy
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Catchment environmental change over the 20th Century recorded by sedimentary leaf wax n-alkane δ^(13)C off the Pearl River estuary 被引量:2
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作者 XU ShenDong ZHANG Jie +1 位作者 WANG XianXu JIA GuoDong 《Science China Earth Sciences》 SCIE EI CAS CSCD 2016年第5期975-980,共6页
The compound-specific stable carbon isotope compositions(δ^(13)C) of leaf wax n-alkanes from two short sediment cores recovered off the Pearl River estuary(PRE) were analyzed to check for their capability of indicati... The compound-specific stable carbon isotope compositions(δ^(13)C) of leaf wax n-alkanes from two short sediment cores recovered off the Pearl River estuary(PRE) were analyzed to check for their capability of indicating decadal scale catchment environmental change. Sedimentary long-chain n-alkanes exhibited an odd-over-even predominance, with a maximum at n-C_(29) or n-C_(31), indicating their leaf wax origin was from vascular plants. The δ^(13)C values of C_(29) and C_(31) n-alkane in all the sediment samples were in the range of -28.8‰ to -31.2‰, consistent with the C_3 plant-dominated vegetation in the Pearl River catchments. The time series of δ^(13)C records from the two cores were comparable and displayed a decreasing trend from the early 20 th century to the end of the 1970s, followed by a reversal in that change leading to continued increase for ca. 15 years. After being corrected for the effect of atmospheric CO_2 rise and δ^(13)C_(atm) decline, the δ^(13)C_(29) records largely retained their raw changing pattern; the post-1980 increase being more conspicuous. The slightly decreasing trend in corrected δ^(13)C records before around 1980 may have been caused by an increase in precipitation, whereas the subsequent increase of δ^(13)C is likely associated with the observed dry climate and/or intensive anthropogenic deforestation. Our results thus demonstrate that leaf wax n-alkanes buried in the sediments off the PRE may well reflect change in the regional climate and/or human activity in the river catchments over the past century. 展开更多
关键词 Leaf wax n-alkanes compound-specific δ^(13)C values environmental change Pearl River estuary
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