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对为产品生产准备材料的过程的监督:述评
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作者 杨英 《管理观察》 1994年第9期43-43,共1页
关键词 准备材料 产品生产 提高产品质量 述评 供应者 材料准备 生产用材料 材料明细表 工艺过程 零件参数
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市场价格变化与企业发出材料计价方法的选择
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作者 周维芬 《江苏纺织》 2003年第1期54-56,共3页
企业生产领用材料计价方法的选择,将直接影响到企业成本和当期收益,进而影响到企业材料的重置能力和再生产能办,企业计算材料成本的计价方法在企业购进材料价格有明显变化的情况下值得探讨。
关键词 市场价格 企业 计价方法 材料成本 生产用材料 成本管理
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在建工程中增值税的核算问题
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作者 潘自强 《辽宁财税》 1999年第1期19-20,共2页
企业的在建工程中(尤其是由企业自行经营、施工的自营工程),可能发生领用本企业的商品产品、生产用材料,或者当工程完工后,尚有剩余工程物资对外销售或改为生产用材料的情况。这些事项的出现,均会涉及到增值税的核算问题。本文就... 企业的在建工程中(尤其是由企业自行经营、施工的自营工程),可能发生领用本企业的商品产品、生产用材料,或者当工程完工后,尚有剩余工程物资对外销售或改为生产用材料的情况。这些事项的出现,均会涉及到增值税的核算问题。本文就此谈些看法。一、在建工程领用本企业... 展开更多
关键词 生产用材料 应交增值税 工程物资 销项税额 进项税额转出 应交税金 物资成本 商品产品 材料成本差异 会计核算
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购货发票实行增设帐户登记管理好
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作者 杨惜时 《中国乡镇企业会计》 1997年第6期48-48,共1页
关键词 购货发票 应付帐款 登记管理 支付货款 单位一 购货方 支付贷款 库存材料 生产用材料 货物销售
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对一般纳税人固定资产的检查应引起重视
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作者 于美华 王俊松 《税务(辽宁)》 1996年第9期15-15,共1页
对一般纳税人固定资产的检查应引起重视根据增值税条例规定,纳税人购进固定资产的进项税额不能抵扣。但通过对一般纳税人的检查,发现某些企业购进固定资产时,有的将一笔大金额分解为若干笔小金额,使其价值降为不能达到固定资产的价... 对一般纳税人固定资产的检查应引起重视根据增值税条例规定,纳税人购进固定资产的进项税额不能抵扣。但通过对一般纳税人的检查,发现某些企业购进固定资产时,有的将一笔大金额分解为若干笔小金额,使其价值降为不能达到固定资产的价值,进而将进项税款予以抵扣;还有的... 展开更多
关键词 固定资产进项税额 纳税人 固定资产管理 商贸公司 抵扣税款 生产用材料 低值易耗品 材料 生产经营情况 机器配件
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警惕企业利用在建工程帐户作弊
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作者 马万里 《中国审计信息与方法》 1997年第8期47-47,共1页
关键词 偷漏增值税 借款利息 固定资产 材料 会计队伍建设 生产用材料 当期损益 会计监督 在建工程项目 企业会计核算
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Development of Palm Oil Based Bio-product Industrial Wax and Its Application Performance Study 被引量:1
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作者 Bhuvenesh Rajamony Nabil Khalil Mohd Faizal Hamid Mohd 《Journal of Life Sciences》 2010年第4期23-27,共5页
Machining is a mechanical process where excess material from a work is removed to produce a product. At the moment different ferrous, non-ferrous materials and industrial blue wax have been used for prototype models. ... Machining is a mechanical process where excess material from a work is removed to produce a product. At the moment different ferrous, non-ferrous materials and industrial blue wax have been used for prototype models. However such materials is very expensive. Hence an attempt is made to substitute these materials by the palm oil based bio-wax produced in Malaysia. In this research, the authors will analyze and investigate whether there is a possibility to use the palm oil based bio-wax material to substitute with the petroleum based industrial-wax. Experimental analyses are carried out to investigate the capability and the strength of the palm oil based bio-wax material. The matrix blends were prepared of fatty acids from oleo-chemicals, palm oil wax, natural ash fibre and low linear density polyethylene (LLDPE) by stirring and melt-mixing. Sample b!ends are machined with lathe machining process. The sample blends showed there was no built edge formation and good smooth surface production. 展开更多
关键词 Palm oil industrial wax MACHINING manufacture.
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Production of carbonaceous material from avocado peel for its application as alternative adsorbent for dyes removal 被引量:1
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作者 Carolyn Palma Lucia Lloret +2 位作者 Antonio Puen Maira Tobar Elsa Contreras 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2016年第4期521-528,共8页
Adsorption processes have received special attention for contaminants removal thanks to their capability to gen- erate effluents with high quality as well as their simple design. In the current work, the agro-waste re... Adsorption processes have received special attention for contaminants removal thanks to their capability to gen- erate effluents with high quality as well as their simple design. In the current work, the agro-waste residue avo- cado peel is proposed to be used as alternative to conventional activated carbons whose use is sometimes restricted to high costs, upgraded by their exhausting after long term operations. The carbonization procedure was optimized and analyzed through factorial design and response surface methodology by evaluating temper- ature (400-900 ℃) and time (30-90 min) effects: optimal conditions were found at 900℃ and 65 min, gener- ating an adsorbent with 87.52 m2.g 1 of BET surface area, a mesopore volume of 74% and a zero point charge at 8.6. The feasibility of the carbonaceous material was proved for the removal of a variety of dyes by investigating substrate (10-50 mg.L 1) and solid (0.5-20 g.L-1) concentration effects and statistical significance: complete removal of Naphthol Blue Black and Reactive Black 5 was reached under optimal conditions (10 mg.L 1 and 20g.L 1 of dye and solid, respectively), while Basic Blue 41 was eliminated by using 13.4 g. L- 1 of the adsorbent. Overall, dyes removal by adsorption on carbonized avocado peel is presented as a promising technology due to the low cost and easy availability of the precursor, as well as the straightforward generation, the satisfactory char- acteristics and the proved adsorption capacity of the adsorbent. 展开更多
关键词 Avocado peelCarbonizationOptimizationAdsorptionDyes
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Effective Utilization of Coal Fly Ash in Building Material Production
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作者 Jozef Junak Nadezda Stevulova 《Journal of Chemistry and Chemical Engineering》 2011年第8期724-728,共5页
This paper is aimed at verifying utilization possibilities of alkaline modified coal fly ash as cement replacement in the concrete. The influence of alkaline activated coal fly ash originating from Slovakian power pla... This paper is aimed at verifying utilization possibilities of alkaline modified coal fly ash as cement replacement in the concrete. The influence of alkaline activated coal fly ash originating from Slovakian power plant in Novsky (Si/Al = 3,1) as a partial cement replacement in concrete on compressive strength of hardened composites after 28 and 90 days was investigated. Alkaline activation of coal fly ash was realized in an autoclave at 130 ℃ and pressure of 160 kPa during 5 hours and in a reactor under normal conditions (equal temperature during 36 hours) at solid/liquid ratio of 0.5. Coal fly ash/cement mixtures were prepared with 25 % cement replacement by starting and modified coal fly ash and given in forms. Compressive strengths of composites after 28 and 90 days of hardening were compared to referential composite without coal fly ash and evaluated according to the standard of STN EN 450 by the value of relative strength KR (compressive strength of coal fly ash/cement composite to compressive strength of comparative concrete). The final compressive strengths of hardened composites based on alkaline activated coal fly ash reached values in the range of 6 up to 50 MPa. In the set of experimental composites based on alkaline activated coal fly ashes, the highest value of relative strength after 28- and 90- days of hardening reached composite with cement replacement by coal fly ash zeolitized in autoclave (105% of compressive strength of referential sample), what is connected with formation of zeolitic phases on surface of coal fly ash particles. The achieved results confirm that alkaline activation of coal fly ash in an autoclave under observed conditions can be successfully used as a partial cement replacement in concrete of C20/25 and C25/30 in accordance with requirements of standards (STN EN 450 and STN EN 206). 展开更多
关键词 coal fly ash chemical activation CONCRETE compressive strength ZEOLITE
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Degradable, absorbable or resorbable——what is the best grammatical modifier for an implant that is eventually absorbed by the body?
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作者 刘洋 郑玉峰 拜伦海耶斯 《Science China Materials》 SCIE EI CSCD 2017年第5期377-391,共15页
The adoption of grammatical modifier for im- plants or other kinds of biomaterials eventually absorbed by the body has been a long-standing confusing issue, and there are diverse terms in the large fields of research,... The adoption of grammatical modifier for im- plants or other kinds of biomaterials eventually absorbed by the body has been a long-standing confusing issue, and there are diverse terms in the large fields of research, which not only causes the difficulties when searching on the Internet, but also blurs the meaning and boundaries for researchers. Prior unification attempts at laws/standards set the basis for such research fields towards researching, labeling, marketing and instructions for use. Considering this, the typical gram- matical modifiers "biodegradable", "resorbable" "absorbable", along with their noun forms used in the decades of scien- tific research have been reviewed and explained, interdiscipli- nary in chemistry, ecology, materials science, biology, micro- biology, medicine, and based on usage customs, laws, stan- dards and markets. The term "biodegradable" has been not only used in biomaterials but also in ecology waste manage- ment, biomedicine and even natural environment. Mean- while, the term "resorbable" has long been used in biological reaction (osteoclast driven bone resorption), but is inappro- priate for implants that do not carry the potential to grow back into their original form. The term "absorbable" focuses more on the host metabolism to the foreign biodegradation products of the implanted material/device compared with the term "degradable/biodegradable". Meanwhile the coherence and normalization of the term "absorbable" carried by its own in laws and standards contributes as well. In general, the au- thors consider the term "absorbable" to be the best grammat- ical modifier with respect to other adjectives which share the same inherence. A further internationally unified usage is proposed by us. 展开更多
关键词 biodegradation BIOABSORPTION bioresorption biodegradable ABSORBABLE biomaterials
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