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两种会计模式下损益确定之比较
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作者 张俊瑞 《会计之友》 1996年第1期14-14,共1页
两种会计模式下损益确定之比较ComparisionsofRecognizingprofitandLossbetweentwoModesofAccounting¥//文/张俊瑞众所周知,财务会计虽涉及到多种成本概念,但... 两种会计模式下损益确定之比较ComparisionsofRecognizingprofitandLossbetweentwoModesofAccounting¥//文/张俊瑞众所周知,财务会计虽涉及到多种成本概念,但能够构成不同会计模式的支柱性概念无... 展开更多
关键词 会计模式 损益确定 现行成本 历史成本 营业循环 持产利得 成本基础 资本保持 通货膨胀 收益确定
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财务力量的分析
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作者 W.B.梅格斯 A.N.莫西奇 王有枚 《外国经济与管理》 1984年第1期26-28,共3页
一个获利成绩出色的企业,通常也是一个财务力量十分雄厚的企业。一个企业即使财务状况不那么令人满意,但由于获利成绩很突出,也不致感到处境困难。可是获利成绩并不一定代表企业整个经营成绩,也不足以说明企业的财务力量。一个企业财务... 一个获利成绩出色的企业,通常也是一个财务力量十分雄厚的企业。一个企业即使财务状况不那么令人满意,但由于获利成绩很突出,也不致感到处境困难。可是获利成绩并不一定代表企业整个经营成绩,也不足以说明企业的财务力量。一个企业财务力量雄厚主要反映在:能及时支付任何款项,有能力应付任何财务困难和任何营业上的变化,适应任何环境,把营业坚持下去,并不断发展。 展开更多
关键词 企业财务 流动比率 财务状况 资本结构 营业循环 两个指标 周转率 短期内 股东权益 货款
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Nutrient Recycling from Industrial Solid Wastes and Weeds by Vermiprocessing Using Earthworms
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作者 A. YADAV V. K. GARG 《Pedosphere》 SCIE CAS CSCD 2013年第5期668-677,共10页
Vermicomposting is a biotechnological process that enables the recycling of organic waste materials into manure through the combined action of earthworms and mesophilic microorganisms. In this study, a 13-week experim... Vermicomposting is a biotechnological process that enables the recycling of organic waste materials into manure through the combined action of earthworms and mesophilic microorganisms. In this study, a 13-week experiment was carried to vermiprocess food industry sludge mixed with different bedding materials including two weeds, water hyacinth and parthenium, as well as cow dung, in different combinations employing earthworms of the species Eisenia fetida. Eight vermibins containing one kilogram of the waste mixtures (dry weight basis) were established for vermicomposting. Vermiprocessing significantly increased nitrogen, phosphorous, and potassium contents of the mixtures. However, a decrease in pH, organic carbon, and C:N ratio was observed after vermiprocessing. The heavy metal contents in the vermicomposts were higher than the initial values but within permissible limits. These results indicated that the studied wastes can be converted into good quality manure by vermiprocessing, which indicated their agricultural values as a soil conditioner if mixed with weeds in appropriate ratios. 展开更多
关键词 Eisenia fetida food industry sludge heavy metals MANURE VERMICOMPOST
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