浅析折扣方式下计税金额的确定方法     

刘海英  陈辉 《广东海洋大学学报》2005,25(2):68-70

为了明确折扣方式下应税金额的确定方法,分别从计税销售额、营业额和所得额等方面进行分析,其结果将使纳税人的财务会计处理和具体纳税操作更为规范和准确。  相似文献   

Motive force of Qinghai-Tibet Plateau moving to east     

YANG Dong-hong  YANG Xue-xiang  CHEN Dian-you 《世界地质(英文版)》2005,8(1)

A calculation formula on spherical pattern of Qinghai-Tibet plateau moving model is established. Tibet massif moves norward by east in speed of 28 mm/a, Ganshu-Qinghai massif moves to northeast in speed of 15 mm/a, Qomolangma Feng moves northward by a few east in speed of 35 ～42 mm/a. The low latitude perimeter is longer than the nigh latitude perimeter. When the Tibet massif moves northward, its latitude perimeter must be contracted and the Tibet massif must move eastward by Coriolis. Coriolis force is inertial in earth rotation. It makes the fall body turning to east and the rising block turning westward. In the Northern Hemisphere, it makes the northward body turning to east and the southward block turning to west.This is the reason why the tectonic zones of western Pacific are different from those of eastern Pacific.  相似文献   

疏散星团NGC6530天区的恒星自行和成员概率     

温文  赵君亮陈力 《中国科学院上海天文台年刊》2005,(1):79-94

利用上海天文台的照相底片资料,确定了疏散星团NGC6530天区364颗恒星的自行和成员概率,并对有关自行测定的方法、结果和精度等问题作了较为详细的介绍和讨论。使用的底片历元差为87年,全部恒星自行中误差的均方根值为1．09mas/a。  相似文献   

Effects of Different Diets on the Dietary Attractability and Selectivity of Chinese Shrimp, Fenneropenaeus chinensis     

HUANGGuoqiang DONGShuanglin WANGFang 《中国海洋大学学报(英文版)》2005,4(1):56-60

Attractabilities of different diets and dietary selectivity of Chinese shrimp, Fenneropenaeus chinensis were studied through behavior observation and feeding experiment, respectively. The five diets used in the experiment are: Fish Flesh (FF), Shrimp Flesh (SF), Clam Foot (CF), Polychaete Worm (PW), and Formulated Diet (FD). No significant differences of attractability exist between any two different diets when every two natural diets or all five diets are provided simultaneously. On the other hand, significant differences of attractability exist between FD and every single natural diet when they are provided simultaneously. Results of behavioral observation indicate that natural diets are more attractive than FD. In feeding experiment, Chinese shrimp has distinct selectivity on different diets. It positively selects CF and PW, negatively selects FF and SF, and excludes FD absolutely. The results of the present studies indicate that the dietary selectivity of shrimp was based not only on the attractabilities of the diets, but also on the responses such as growth and food conversion.  相似文献   

The equilibrium configuration of rapid rotating compact stars and some gravitational effects     

Jun Dong  Jing-li Sun  Pei-chen Zhu 《Chinese Astronomy and Astrophysics》1986,10(4):278-286

In this paper, the equilibrium configurations of rapid rotating compact stars and some gravitational effects are studied within the general relativity by use of the Harrison-Wheeler equation of state and by the self-consistent field method. Numerical calculations show that the equilibrium configuration of a rotating star is a spheroid. For large spin velocities, say, ω > 3.0 × 10² sec⁻¹ the eccentricity and mass increase very rapidly as the angular velocity increases, for the critical angular velocity of the rotating star, the eccentricity is about 0.7, the increase in mass is about 10–35%. The difference of the gravitational redshifts at the surface of the star caused by rotation, and the difference of the light bending when the beam moves in the direction of rotation or in the opposite direction are obvious.  相似文献   

太湖平原西北部全新世古河道沉积特征及环境演变   总被引：1，自引：0，他引：1  

舒军武  王伟铭  陈晔 《地层学杂志》2008,32(2):146-152

粒度、磁化率定量数据分析在判明第四系沉积物的来源、识别沉积分异作用、解译古沉积相和环境方面有着重要作用。对太湖平原西北部卜弋桥ZK01钻孔上部全新统如东组进行了粒度和磁化率测试分析,结合该孔孢粉成果,揭示研究区全新世古河道沉积环境和气候明显经历了3个阶段:1)11000—9500cal.aBP,沉积物主要由粉砂组成,粒度证据表明水动力条件较强,孢粉证据显示该阶段气候较温暖湿润;2)9500—3900cal.aBP,沉积物砂组分含量大幅增加,粒度资料显示古河道水动力明显增强,孢粉植被表明该时期处于全新世大暖期,气候暖湿稳定;3)3900cal.aBP以来,粉砂组分在沉积物中占优势,粒度结果表明该阶段水动力显著减弱,孢粉资料和磁化率证据表明研究区自该阶段特别是后期以来逐步出现了明显的人类活动迹象。  相似文献   

甲醛标准储备液浓度的不确定度评定     

陈志清  辛运菊  梅祖明 《岩矿测试》2008,27(1):45-48

讨论了影响甲醛标准溶液浓度标定值不确定的各种因素,并评定了甲醛标准溶液浓度标定值的不确定度。当甲醛标准溶液浓度为1058 mg/L时,它的相对标准不确定度为0.70%(K=2)。  相似文献   

从准层序到米级旋回——层序地层学与旋回地层学相互交融的纽带   总被引：3，自引：0，他引：3  

陈留勤 《地层学杂志》2008,32(4)

层序地层学的基本单位是层序。准层序和准层序组构成了层序的基本结构单元,它们在层序内有规律的空间叠置样式是识别体系域的客观标准。准层序被定义为以海泛面为界的向上变浅序列,但是准层序是一个比较松散的概念,存在问题是对其成因机制研究不足。米级旋回作为旋回地层学的基本单位,定义为数厘米至数米厚的向上变浅的岩相序列,是高频率海平面升降变化的产物,其形成时限为相应的米兰柯维奇天文旋回周期。作为旋回地层学的基本单位,米级旋回以其明确的沉积学涵义和有规律的天文成因机制,是对层序地层学概念体系中的"准层序"的良好补充,对其进行深入研究具有重要的理论意义和应用价值。从准层序到米级旋回这一概念体系的演变,代表了层序地层学与旋回地层学相互交融的纽带。最后介绍旋回地层学的最新进展亚米兰柯维奇旋回,它对精确数字定年具有重大意义。  相似文献   

纺织品中偶氮染料还原液内芳香胺的电喷雾电离质谱分析   总被引：3，自引：1，他引：2  

吴转璋  丁健桦  赖劲虎  陈焕文 《岩矿测试》2008,27(4):250-254

在优化的条件下,用电喷雾电离质谱(ESI-MS)检测了多种纺织品中由偶氮染料还原获得的芳香胺。当毛细管温度为100℃、鞘气流速为25单位、进样流速为10μL/min、电压为5kV时,信号的总离子流强度高且较稳定。实验分析了19种致癌芳香胺标准溶液的二级质谱,获得了相应物质的特征碎片离子;在此基础上,建立了基于ESI-MS对毛巾、棉布等样品中芳香胺进行快速定性分析的方法,具有灵敏度高、特异性好、检测速度快等优点。  相似文献   

流体包裹体成分测定的低温相变和显微拉曼光谱分析技术研究进展   总被引：2，自引：1，他引：1  

葛云锦  陈勇  周瑶琪 《岩矿测试》2008,27(3):207-210

论述了包裹体低温分析技术的原理以及进展。传统的流体包裹体低温分析技术是以显微冷冻测温测定无机盐体系为主,目前已发展到应用低温原位拉曼光谱技术对包裹体中的阳离子和阴离子进行定量-半定量分析。油气包裹体原位低温分析技术也取得了较大的突破,对不同成分油气包裹体低温下的相变过程取得了一定的认识,据此对油气包裹体进行分类,推测其主要成分,为油气包裹体计算提供基础参数。  相似文献