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对报销发票同时要验收实物
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作者 高天培 《会计之友》 1989年第6期8-8,共1页
前些日子,我在商店看见几起顾客买的食品而让营业员开成纸张或墨水,这无疑是虚伪。为了杜绝假帐真报的现象发生,我建议: 1、不论是领导先批后付款,还是先付款后批,都应坚持实物验收制度。
关键词 验收实物 假帐 验收制度 假发票 河南省汝南县
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Theoretical and Experimental Study of a Cylindro-Parabolic Solar Collector
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作者 Y. Boukhchana A. Fellah A. Ben Brahim 《Journal of Environmental Science and Engineering》 2011年第8期1026-1030,共5页
This article outlines the theoretical and experimental performance studies of a cylindro-parabolic solar collector. The theoretical study consists on the establishment, through mass and energy balances, of a mathemati... This article outlines the theoretical and experimental performance studies of a cylindro-parabolic solar collector. The theoretical study consists on the establishment, through mass and energy balances, of a mathematical model to control the exiting temperature of the heating fluid as well as the temperatures of the absorber and the glass. The experimental level investigates the influence of the solar absorber tube diameter on the performances of the driving device. Several experiments were made in order to know the possibility to reach temperatures being able to ensure for example the ammonia vaporization in the generator of a solar absorption refrigeration system. These experiments were carried out under various operating and climatic conditions. The results are presented and discussed. 展开更多
关键词 Solar energy EXPERIMENTATION absorption refrigeration solar collector.
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邮汇收据不宜直接作报销凭证
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作者 史华东 王荷云 《财务与会计》 CSSCI 1992年第3期61-61,共1页
有些企业尤其是乡镇企业的财会人员直接将邮政汇款收据作为支付报销凭证,有的甚至未经领导签字,仅由经办人员加注了汇款用途、说明就予以报销。笔者认为邮汇收据不宜直接作报销凭证。
关键词 报销凭证 邮政汇款 经办人员 财会人员 汇款用途 验收实物 财务收支状况 汇付 王荷 原始凭证
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