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肿瘤定性仪检测1710例报告
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作者 徐华光 王燕 《实用医学杂志》 CAS 1994年第7期658-658,共1页
我院使用电脑肿瘤定性仪(以下简称定性仪)从1993年4月~1994年2月共对1,710例受检者进行检测,现将结果报告如下:一、病人来源:在1,710例被测试者中,有472人经B超或X线检查证明有占位性病变及发现有体表肿物者,25人为不同类型癌瘤或术后... 我院使用电脑肿瘤定性仪(以下简称定性仪)从1993年4月~1994年2月共对1,710例受检者进行检测,现将结果报告如下:一、病人来源:在1,710例被测试者中,有472人经B超或X线检查证明有占位性病变及发现有体表肿物者,25人为不同类型癌瘤或术后,余为体检者。二、测试方法:1、采用北京大业医用科技研究所生产的DY—电脑肿瘤定性仪。2、从肿瘤奇穴上收集信息,以1次检测为准,因精神或违例测试要求以致干扰者可重复测试。 展开更多
关键词 体表肿物 重复测试 奇穴 检查证明 科技研究所 测试方法 测试者 癌瘤 转移性腺癌 能定性
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脑结核瘤的CT诊断
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作者 马素贞 马祥兴 +1 位作者 刘亚群 王福森 《医学影像学杂志》 1994年第1期21-22,62,共3页
脑结核瘤是一种少见病,临床症状不典型,普遍x线检查对诊断此病无帮助;脑电图检查提示异常脑电图,不能定性;CT检查不但能定位,还可定性,所以CT是诊断本病的一种无创伤性首选检查法。现将我院5例手术证实的病例分析如下。 材料与方法 我院... 脑结核瘤是一种少见病,临床症状不典型,普遍x线检查对诊断此病无帮助;脑电图检查提示异常脑电图,不能定性;CT检查不但能定位,还可定性,所以CT是诊断本病的一种无创伤性首选检查法。现将我院5例手术证实的病例分析如下。 材料与方法 我院自1990年至1992年9月共收集5例经手术证实的脑结核瘤,男4例,女1例,年龄10~49岁,15岁以下4例。 展开更多
关键词 脑结核瘤 CT诊断 检查法 能定性 非典型结核 平扫 发作性意识丧失 低密度区 星形细胞瘤 增强扫描
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气体压强微观解释与推论的应用
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作者 许文 《中学生理科应试》 2020年第7期33-34,共2页
一般常温常压下的实际气体均可视为理想气体,对理想气体压强的微观解释与应用是中学物理学习中的一个难点.从统计学的角度已经得出气体压强、热力学温度均与气体分子运动的速率存在着某种定量的关系,但在高中物理知识要求范围内虽然不... 一般常温常压下的实际气体均可视为理想气体,对理想气体压强的微观解释与应用是中学物理学习中的一个难点.从统计学的角度已经得出气体压强、热力学温度均与气体分子运动的速率存在着某种定量的关系,但在高中物理知识要求范围内虽然不要求知道它们间的这种定量关系,但要求能定性的分析与气体压强相关的一些问题. 展开更多
关键词 气体压强 热力学温度 微观解释 实际气体 理想气体 常温常压 能定性 高中物理知识
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Heat-treated wood and its development in Europe 被引量:15
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作者 谢延军 刘一星 孙耀星 《Journal of Forestry Research》 SCIE CAS CSCD 2002年第3期224-230,252,共7页
Efficient use of timber is a vital concern problem, especially in these regions where the forestry coverage ratio is decreasing. Studies on physical modification of wood have been taken more attention due to the incre... Efficient use of timber is a vital concern problem, especially in these regions where the forestry coverage ratio is decreasing. Studies on physical modification of wood have been taken more attention due to the increasing attentions on environmental protection. Thermal modification is emphasized and developed quickly in developing countries, especially in European countries. A large number of researches have been conducted and some industrial production plants have been built. This paper reviewed the history of heat treatment, exemplifies the industrial developments in several European countries, summarized the basic principle of heat treatment and describes the environmental characteristics. The properties of heat-treated wood and its usage are also summed up. 展开更多
关键词 Heat-treated wood DURABILITY Dimension stability Mechanical characteristics Industrial production
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Effect of hot working on microstructure and mechanical properties of TC11/Ti_2AlNb dual-alloy joint welded by electron beam welding process 被引量:3
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作者 秦春 姚泽坤 +2 位作者 李誉之 宁永权 郭鸿镇 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2014年第11期3500-3508,共9页
The influence of hot working on the microstructures of TC11/Ti2 Al Nb dual-alloy joints welded by electron beam welding(EBW) process was investigated. The tensile tests were performed at room temperature for specimens... The influence of hot working on the microstructures of TC11/Ti2 Al Nb dual-alloy joints welded by electron beam welding(EBW) process was investigated. The tensile tests were performed at room temperature for specimens before and after thermal exposure. The results show that the fusion zone of TC11/Ti2 Al Nb dual-alloy joint welded by EBW is mainly composed of β phase. After deformation and heat treatment, the grain boundaries of the as-cast alloy are broken and the fusion zone mainly consists of β, α2and α phases. The fusion zone performs poor property in the tensile test. Specimens before and after thermal exposure all fail in this area under different deformation conditions. The ultimate tensile strength of specimens after heat treatment is up to 1190 MPa at room temperature. The joints by water quenching after deformation have better plasticity with an elongation up to 4.4%. After thermal exposure at 500 °C for 100 h, the tensile strength of the specimen slightly rises while the ductility changes a little. SEM observation shows that the fracture mechanism is predominantly transgranular under different deformation conditions. 展开更多
关键词 hot working titanium alloy mechanical properties thermal stability electron beam welding
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Characterizing uncertainty in pavement performance prediction 被引量:2
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作者 孙璐 葛敏莉 +1 位作者 顾文钧 徐冰 《Journal of Southeast University(English Edition)》 EI CAS 2012年第1期85-93,共9页
Taking variability and uncertainty involved in performance prediction into account, in order to make the prediction reliable and meaningful, a distribution-based method is developed to predict future PSI. This method,... Taking variability and uncertainty involved in performance prediction into account, in order to make the prediction reliable and meaningful, a distribution-based method is developed to predict future PSI. This method, which is based on the AASHTO pavement performance model, treats predictor variables as random variables with certain probability distributions and obtains the distribution of future PSI through the method of Monte-Carlo simulation. A computer program PERFORM using Monte Carlo simulation is developed to implement the numerical computation. Simulation results based on pavement and traffic parameters show that traffic, surface layer material property, and initial pavement performance are the most significant factors affecting pavement performance. Once the distribution of future PSI is determined, statistics such as the mean and the variance of future PSI are readily available. 展开更多
关键词 pavement performance VARIABILITY PREDICTION Monte Carlo simulation
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Preparation and properties of Ni_(68.6)W_(17.9)B_(13.5) metallic glass 被引量:1
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作者 张佳佳 刘文胜 +3 位作者 马运柱 叶晓珊 吴亚瑜 黄伯云 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2015年第5期1575-1579,共5页
A novel Ni-based metallic glass, i.e., Ni68.6W17.9B13.5(mole fraction, %), was prepared using melt spinning method. The results showed that the element B has much effect on the glass forming ability of the Ni-W-B me... A novel Ni-based metallic glass, i.e., Ni68.6W17.9B13.5(mole fraction, %), was prepared using melt spinning method. The results showed that the element B has much effect on the glass forming ability of the Ni-W-B metallic glass. Ni-W-B metallic glass could not be fabricated with lower content of B, whereas a higher content of 13.5% B could easily lead to the fully amorphous structure. The glass transition temperature and the onset temperature of crystallization are as high as 768 K and 781.5 K, respectively, and the crystallization activation energy calculated by Ozawa model is(637±60) k J/mol, which showed strong thermal stability of Ni68.6W17.9B13.5 metallic glass. This novel Ni-based metallic glass also exhibited good mechanical properties with the tensile strength of about 2331 MPa. The results indicate that this metallic glass should have a promising application in high strength material. 展开更多
关键词 Ni-based metallic glass activation energy thermal stability tensile strength
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EFFECT OF AXIAL SPACING ON COMPRESSOR STABILITY 被引量:1
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作者 李传鹏 胡骏 +1 位作者 吴铁鹰 王英锋 《Transactions of Nanjing University of Aeronautics and Astronautics》 EI 2005年第3期189-194,共6页
Experimental studies are carried out at a low speed axial compressor with five different rotor/stator gaps. Analysis of the effect of axial spacing of two successive blade rows on the measured mean flow coefficient at... Experimental studies are carried out at a low speed axial compressor with five different rotor/stator gaps. Analysis of the effect of axial spacing of two successive blade rows on the measured mean flow coefficient at stall inception and on the flow range of compressor under multi-cell rotating stall operating conditions proves that the stator can suppress the flow disturbance in the compressor and strengthen the stability of the compressor. Experimental data show that the stall flow coefficient decreases by reducing the axial spacing of successive blade rows. Moreover, by reducing the axial spacing, the stall pattern transition pace from multi-cell stall to single-cell stall can be shifted. And the compressor directly slips into single-cell stall at 21.0% CR axial spacing. By analyzing the pressure fluctuation closed to the surge line, it can be known that there exists an eigenfrequency where the amplitude of the oscillating pressure suddenly and dramatically increases as the compressor runs close to the surge line and this pressure disturbance is relevant to the compressor instability. 展开更多
关键词 axial spacing compressor performance flow stability stalled characteristic stall pattern
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Preparation and Characterization of Nanostructured Ni-TiN Composite Films 被引量:1
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作者 王杰 蔡超 +3 位作者 马士良 曹发和 张昭 张鉴清 《Chinese Journal of Chemical Physics》 SCIE CAS CSCD 2010年第3期347-350,I0002,共5页
Ni-TiN nanocomposite films were produced from a Ni plating bath containing TiN nanoparticles by using dc electroplating method. The structure and surface morphology of Ni-TiN composite coatings were analyzed by atom f... Ni-TiN nanocomposite films were produced from a Ni plating bath containing TiN nanoparticles by using dc electroplating method. The structure and surface morphology of Ni-TiN composite coatings were analyzed by atom force microscope, X-ray diffraction, and trans- mission electron microscopy. Meanwhile, the anti-corrosion properties, hardness and ther- mostability of Ni-TiN nanocomposite films were also investigated and compared with the traditional polycrystalline Ni coatings. The results show that, compared with the traditional polycrystalline Ni film, Ni-TiN nanocomposite coatings display much better corrosion resistance, higher film hardness, and thermal stability. In addition, the hardness of Ni-TiN nanocomposite coatings decreases slightly with the increase of electroplating current density, which may be due to the synergism of hydrogen evolution and faster nucleation/growth rate of nickel crystallites. 展开更多
关键词 Ni-TiN nanocomposite Eletrodeposition Corrosion HARDNESS Thermosta- bility
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Influence of heat treatment on electrochemical properties of Ti_(1.4)V_(0.6)Ni alloy electrode containing icosahedral quasicrystalline phase 被引量:1
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作者 刘万强 张姗姗 王立民 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2012年第12期3034-3038,共5页
The structures and electrochemical properties of the Ti1.4V0.6Ni ribbon before and after heat treatment are investigated systematically. The structure of the sample is characterized by X-ray powder diffraction analysi... The structures and electrochemical properties of the Ti1.4V0.6Ni ribbon before and after heat treatment are investigated systematically. The structure of the sample is characterized by X-ray powder diffraction analysis. Electrochemical properties including the discharge capacity, the cyclic stability and the high-rate discharge ability are tested. X-ray powder diffraction analysis shows that after heat treatment at 590 °C for 30 min, all samples mainly consist of the icosahedral quasicrystal phase (I-phase), Ti2Ni phase (FCC), V-based solid solution phase (BCC) and C14 Laves phase (hexagonal). Electrochemical measurements show that the maximum discharge capacity of the alloy electrode after heat treatment is 330.9 mA?h/g under the conditions that the discharge current density is 30 mA/g and the temperature is 30 °C. The result indicates that the cyclic stability and the high-rate discharge ability are all improved. In addition, the electrochemical kinetics of the alloy electrode is also studied by electrochemical impedance spectroscopy (EIS) and hydrogen diffusion coefficient (D). 展开更多
关键词 QUASICRYSTAL Ti1.4V0.6Ni alloy electrochemical properties cyclic stability high-rate discharge discharge capacity
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Effects of different modifiers on the properties of wood-polymer composites 被引量:7
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作者 许民 才智 《Journal of Forestry Research》 SCIE CAS CSCD 2004年第1期77-79,J004,共4页
Wood-polymer composites (WPC) were prepared from wood fiber and four kinds of plastics such as PE, PS, ABS, and SAN. The effects of different modifiers on the mechanical properties of the composites were studied. The ... Wood-polymer composites (WPC) were prepared from wood fiber and four kinds of plastics such as PE, PS, ABS, and SAN. The effects of different modifiers on the mechanical properties of the composites were studied. The results showed modifiers could raise the bonding strength of wood fiber with polymer and improve the mechanical properties of the composites. Different modifiers had different effects on the properties of wood-polymer composites, and comparatively the modifier of isocyanate produced a better result. Wood-polymer composite takes not only the advantages of both wood fiber and polymer, but waterproof, dimensional stability and dynamic strength are also significantly improved. Key word Wood fiber - Thermoplastic polyester - Wood-polymer composites - Modifier - Mechanical properties CLC number TB332 Document code A Foundation item: This study was supported by the Harbin Technology Tackle Key Plan (Development Research of Wood-Polymer Composites with High Wood Matrix) and by Heilongjing Nature Science Fund (Composite Mechanism Study of the Wood Polymer).Biography: XU Min (1963-), Female, Associate professor in Material Science and Engineering College, Northeast Forestry University, Harbin 150040, P. R. China.Responsible editor: Chai Ruihai 展开更多
关键词 Wood fiber Thermoplastic polyester Wood-polymer composites MODIFIER Mechanical properties
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Magnetism and Stability of Diluted Magnetic Semiconductor (Ga_(1-x)Fe_x)As 被引量:1
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作者 危书义 闫玉丽 +2 位作者 王天兴 夏从新 汪建广 《Journal of Semiconductors》 EI CAS CSCD 北大核心 2004年第12期1586-1590,共5页
Magnetism and the stability of (Ga 1-xFe x)As are investigated using the first principles LMTO-ASA band calculation by assuming supercell structures.Four concentrations of the 3d impurities are studied (x=1,1/2,1/... Magnetism and the stability of (Ga 1-xFe x)As are investigated using the first principles LMTO-ASA band calculation by assuming supercell structures.Four concentrations of the 3d impurities are studied (x=1,1/2,1/4,and 1/8).The results show the effect of varying Fe concentration on the magnetic and stable properties. 展开更多
关键词 diluted magnetic semiconductor electronic band calculation MAGNETISM STABILITY
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Computer Aided Analysis of the Performances of a Tilting Pad Gas Journal Bearing
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作者 周勇 李振清 毛谦德 《Journal of Beijing Institute of Technology》 EI CAS 1993年第1期38-48,共11页
Tilting pad gas journal bearing is one of the most widely used types of aerodynamic bearings due to its inherent excellent stability in high speed applications.A practical method for analyzing and calculating the per-... Tilting pad gas journal bearing is one of the most widely used types of aerodynamic bearings due to its inherent excellent stability in high speed applications.A practical method for analyzing and calculating the per- formances of such bearings is presented as well as its rotordynamics based on the computer aided technique.The method of calculation and the philosophy of programming with a microcomputer for the computer aided analysis are highlighted. 展开更多
关键词 hydrodynamic gas lubricated bearing static characteristics dynamic properties STABILITY
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Effects of Cr content on microstructure and mechanical properties of single crystal superalloy 被引量:3
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作者 史振学 刘世忠 +1 位作者 王效光 李嘉荣 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2015年第3期776-782,共7页
Two experimental single crystal superalloys with 2% Cr and 4% Cr (mass fraction) were cast in a directionally solidified furnace, while other alloying element contents were kept unchanged. The effects of Cr content on... Two experimental single crystal superalloys with 2% Cr and 4% Cr (mass fraction) were cast in a directionally solidified furnace, while other alloying element contents were kept unchanged. The effects of Cr content on the microstructure, phase stability, tensile properties at 1100 °C and stress rupture properties at 1070 °C and 160 MPa of the single crystal superalloy were investigated. The results show that the size ofγ′ phase particles become small and uniform, and the cubic shape turns a little regular with the increase of Cr content. Theγ′ directional coarsening and rafting were observed in the 2% Cr and 4% Cr alloys after long term aging (LTA) at 1100 °C. The rafting rate ofγ′ phase increased with increasing Cr content. Needle-shaped topologically close packed (TCP) phases precipitated and grew along fixed direction in both alloys. The precipitating rate and volume fraction of TCP phases significantly increased with the increase of Cr content. The tensile property of the alloy increased and the stress rupture properties of the alloy decreased with the increase of Cr content at high temperature. The increase of Cr content increased the partition ratio of TCP forming elements, Re, W, and Mo, and the saturation degrees of these elements inγ phases increased. Therefore, the high temperature phase stability of the alloy decreased with the increase of Cr content. 展开更多
关键词 single crystal superalloy Cr content MICROSTRUCTURE phase stability mechanical properties
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The Directional Breeding and Feasibility of Functional Bamboos 被引量:1
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作者 史军义 周德群 +2 位作者 马丽莎 姚俊 蒲正宇 《Agricultural Science & Technology》 CAS 2016年第3期711-716,共6页
The functional bamboos are defined as the ones artificially selected, cultivated and produced in the special functions. Based on the principles to broaden market and maximize benefits, the directional cultivation of t... The functional bamboos are defined as the ones artificially selected, cultivated and produced in the special functions. Based on the principles to broaden market and maximize benefits, the directional cultivation of the functional bamboos has effectively been used bio-techniques and directionally to breed and cultivate bamboo cultivars to meet human's needs. The functional bamboos should feature stability, excellent quality and convenient production as well as easy duplication. The functional bamboo cultivars should also enhance the scientization, standardization industrialization and mass production. Given no negative environmental impact, ou purpose is to select, cultivate and develop one or more functional bamboos cultivars to meet the consumers' material and spiritual needs and bring more economic ben efits for the producers. The authors believe that directionally breeding functiona bamboo cultivars is not only feasible in techniques, resources and policies, but also in economy and market development. This implicates great significance for the green economic development given the features of China's natural resources. 展开更多
关键词 Functional Bamboos Bamboo cultivars Directinal Cultivation Feasibility
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Experimental study of pavement performance of basalt fiber-modified asphalt mixture 被引量:17
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作者 范文孝 康海贵 郑元勋 《Journal of Southeast University(English Edition)》 EI CAS 2010年第4期614-617,共4页
To discuss the pavement performance of basalt fiber-modified asphalt mixtures,the optimum dosages of asphalt and fibers are studied by the Marshall test and the rutting test.The results demonstrate that the optimum do... To discuss the pavement performance of basalt fiber-modified asphalt mixtures,the optimum dosages of asphalt and fibers are studied by the Marshall test and the rutting test.The results demonstrate that the optimum dosages of asphalt and fibers are 4.63% and 0.3%,respectively.Then the pavement performances of basalt(polyester,xylogen)fiber-modified asphalt mixtures are investigated through high temperature stability tests,water stability tests and low temperature crack resistance tests.It indicates that the pavement performances of the fiber-modified asphalt mixtures such as rutting dynamic stability,freezing splitting tensile strength,low temperature crack resistance and so on are improved compared with control asphalt mixture.The results show that the pavement performances of asphalt mixtures can be improved by fiber-modifiers.Besides,the improvement effects of basalt fiber are superior to polyester fiber and xylogen fiber. 展开更多
关键词 asphalt mixture basalt fiber Marshall test high temperature stability test pavement performance
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Thermal stability,crystallization behavior,Vickers hardness and magnetic properties of Fe-Co-Ni-Cr-Mo-C-B-Y bulk metallic glasses 被引量:2
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作者 韩佳甲 王翠萍 +1 位作者 寇生中 刘兴军 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2013年第1期148-155,共8页
Thermal stability,crystallization behavior,Vickers hardness and magnetic properties of the Fe41Co7-xNixCr15Mo14C15B6Y2(x=0,1,3,5) bulk metallic glasses were investigated.The Fe41Co7-xNixCr15Mo14C15B6Y2(x=0,1,3,5) ... Thermal stability,crystallization behavior,Vickers hardness and magnetic properties of the Fe41Co7-xNixCr15Mo14C15B6Y2(x=0,1,3,5) bulk metallic glasses were investigated.The Fe41Co7-xNixCr15Mo14C15B6Y2(x=0,1,3,5) metallic glasses were fabricated by copper mold casting method.The thermal stability and crystallization behavior of the metallic glass rods were investigated by differential scanning calorimetry and isothermal experiments.Hardness measurements for samples annealed at different temperatures for different time were carried out at room temperature by the Vickers hardness tester,and magnetic measurements were performed at different temperatures by the vibrating sample magnetometer.It is shown that the addition of Ni does not play a positive role for enlarging ΔTx and GFA from parameter γ(=Tx/(Tg+Tl)),and it can,however,increase the activation energy in the initial stage of crystallization by changing the initial crystallization behavior.The minor addition of Ni can refine the crystal grain obtained from the full crystallization experiment.The primary crystallization causes the decrease of hardness in these alloys,and as the crystallization continues,the hardness in all samples increases instead due to the precipitation of carbide and boride.The annealing temperature has an obvious effect on magnetic properties of these alloys,and the minor addition of Ni can effectively prevent the alloy annealed at high temperature to transform from paramagnetic to ferromagnetic state. 展开更多
关键词 Fe-Co-Ni-Cr-C-B-Y metallic glass thermal stability annealing magnetic properties
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Study on structural stability,elastic and electronic properties for β-Ti under pressure based on first principles
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作者 张永梅 张乐婷 赵宇宏 《Journal of Measurement Science and Instrumentation》 CAS CSCD 2017年第2期162-167,共6页
The structural stability, elastic and electronic properties under pressure at 0 K for β-Ti have been investigated by per-forming first-principles calculations. With the increase of pressure, the structure of β-Ti b... The structural stability, elastic and electronic properties under pressure at 0 K for β-Ti have been investigated by per-forming first-principles calculations. With the increase of pressure, the structure of β-Ti becomes stabler, which is further con-firmed by the calculation for density of state (DOS). The phase transition pressure of is about 64. 3 GPa, which is consist-ent with other theoretical predictions (63. 7 GPa) and the experimental result (50 GPa). The pressure dependence of elastic constants shows that the low-pressure limit for a mechanically stable β-Ti is about 50 GPa with low Young?s modulus value of about 30. 01 GPa, which approaches the value of a human bone (30 GPa). In addition, the pressure dependence of bulk modu-lus B, shear modulus G, Young’s modulus E,Poisson’s ratio σ,aggregate sound velocities,and ductility/brittleness under different pressures were also discussed. B, G and E ascend monotonously with increasing pressure, while a descends. β-Ti re-mains ductile by analysis of B/G under considered pressures. 展开更多
关键词 FIRST-PRINCIPLES structural stability elastic property electronic structure TI
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STABILITY ANALYSIS AND COOPERATIVE CONTROL OF DISTRIBUTED MULTI-AGENT SYSTEM WITH SAMPLED COMMUNICATION 被引量:1
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作者 姚克明 王小兰 +2 位作者 吴俊 陆宇平 罗德林 《Transactions of Nanjing University of Aeronautics and Astronautics》 EI 2012年第4期373-378,共6页
The cooperative control and stability analysis problems for the multi-agent system with sampled com- munication are investigated. Distributed state feedback controllers are adopted for the cooperation of networked age... The cooperative control and stability analysis problems for the multi-agent system with sampled com- munication are investigated. Distributed state feedback controllers are adopted for the cooperation of networked agents. A theorem in the form of linear matrix inequalities(LMI) is derived to analyze the system stability. An- other theorem in the form of optimization problem subject to LMI constraints is proposed to design the controller, and then the algorithm is presented. The simulation results verify the validity and the effectiveness of the pro- posed approach. 展开更多
关键词 cooperative control distributed control multi-agent system system stability linear matrix inequality
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承包企业基层财务管理问题及对策
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作者 董万芳 《会计之友》 1990年第6期14-15,共2页
由于承包经营是一项新的工作,在财务管理上出现了一些新情况,新问题。最突出的是企业经济包袱越背越沉,潜在亏损愈来愈大。因此,针对存在的问题,进一步加强和完善财务管理,已成为刻不容缓的事情。下面谈点不成熟的意见: 一、关于滞销积... 由于承包经营是一项新的工作,在财务管理上出现了一些新情况,新问题。最突出的是企业经济包袱越背越沉,潜在亏损愈来愈大。因此,针对存在的问题,进一步加强和完善财务管理,已成为刻不容缓的事情。下面谈点不成熟的意见: 一、关于滞销积压商品的确定和处理办法在所有地县承包企业中,几乎都或多或少有一些滞销和积压商品,有些单位已经到了难以承受的地步。在积压和滞销商品中,质次价高者有之,残次冷背者有之,货不对路者也有之。而现行制度规定,商品销售之后,才能体现盈亏。否则不能定性。于是,库存的积压和滞销商品,就成为承包经营者掩盖内亏的“ 展开更多
关键词 基层财务管理 承包企业 积压商品 企业经济 质次价高 商品销售 企业财务部门 能定性 库存商品 固定资产减值
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