合并会计报表的电算编制方法探讨     

孙艳玲 《成都信息工程学院学报》2003,18(4):433-440

利用用友软件对如何合并会计报表进行了初步研究，并以案例的形式阐明了采用用友软件实现合并会计报表的步骤，提出了合并会计报表的编制方法。  相似文献   

Estimation of groundwater recharge using the soil moisture budget method and the base-flow model     

Cheng-Haw Lee  Hsin-Fu Yeh  Jin-Fa Chen 《Environmental Geology》2008,53(8):1787-1797

A detailed characterization of the site is crucial to designing an efficient method of managing the risks associated with tailings from abandoned mines. Therefore, samples collected from various depths within tailings in Guryong mine, Korea, were analyzed for their chemical, physical and mineralogical characteristics. All samples of the Guryong tailings had acid-generating potential. However, in the oxidation zone, the net acid generation (NAG) was low (30 kg H₂SO₄ t⁻¹) although the acid neutralization potential (ANP) was less than zero. The ANP values in the unoxidation zone were higher (> −56.0 kg CaCO₃ t⁻¹) than in the other zones. As a result, the amount of alkali ions that are needed to neutralize the acid needs to be considered. In this experiment G3, G4 and G6 drill cores containing fine tailings particles near the unoxidation zone were observed to contain calcite (CaCO₃) with acid-neutralizing capacity. A low pH (2−4) in the oxidation zone of the tailings changed to a neutral pH in the unoxidation zone of the tailings. These results suggest that the acid-neutralizing capacity of the tailings was controlled by particle and mineral composition of tailings.  相似文献   

Commentary and critique of “accounting for mineral resources: Issues and BEA's initial estimates”     

DeVerle Harris  Michael Rieber 《Natural Resources Research》1996,5(1):7-21

The Bureau of Economic Analysis (BEA), U.S. Department of Commerce, in keeping with broad international efforts to green national gross domestic product (GDP) accounts, has attempted to create satellite accounts for mineral depletion. The present paper criticizes the BEA's unit rent measure of resource depletion, which is based upon Hotelling's pure theory of exhaustion. Following a thorough criticism of Hotelling's theory as a real-world model of mineral prices, practical issues related to the treatment of recycling, exploration, definition of reserves/resources, and their valuation/exploitation are introduced. For crude oil and natural gas and the nonfuel minerals, specific application problems of joint products and residuals complicate BEA's assumptions and efforts.  相似文献   

Estimation of runoff distribution within river systems: Application to the Lena Basin (Siberia)     

N. Kosheleva  E. Karabanov  A. Kositskiy  D. Williams  S. Armstrong 《Journal of Geochemical Exploration》2006,88(1-3):118

A channel account approach is proposed to estimate longitudinal changes in runoff along large river systems. This new method provides a quantitative basis for describing the fluvial transport of suspended particulate material and dissolved substances. This method includes an evaluation of basic elements of water balance in separate sections of the river network and subsequent correction of channel accounting equations for the entire system using a maximum likelihood principle. To calculate water discharges of tributaries that have no hydrological information, structural analysis of river network is performed. This approach provides less error in comparison with traditional methods of estimating lateral inflow. The method is used to trace water discharge with increasing distance along the Lena river basin and to evaluate the contribution of geologically and lithologically uneven sub-basins in water discharge formation during a summer low water period.  相似文献   

新疆绿色电气石颜色成因研究   总被引：5，自引：0，他引：5       下载免费PDF全文

王进军陶晓风  王武军 《岩石矿物学杂志》2005,24(4):319-323

新疆绿色电气石颜色成因比较特殊,为了更好地了解其颜色的形成,主要采用化学分析、吸收光谱、穆斯堡尔谱等测试手段对绿色电气石颜色成因进行研究。化学分析结果显示每个样品中均含有少量不同过渡元素离子,如Fe2 、Ti4 、Cr3 等,影响着绿色的形成;利用吸收光谱测试方法确定了致色离子的吸收带位置及主要离子的种类、价态,并根据化学成分计算出相应的化学式,利用穆斯堡尔谱确定了铁离子在晶体中的占位。综合运用上述测试方法,确定了绿色电气石的颜色成因。  相似文献   

企业内部会计控制弱化及其对策     

宋建新 《中国煤田地质》2005,17(3):68-70

列举了企业内邵会计控制存在的内部会计系统控制机制不健全，监督、考核机制乏力，财务控制存在漏洞、公司企业治理结构不完善等目前企业内部会计控制现状及重点存在问题。提出了完善企业的内部会计控制环境．不相容职务必须分离，强化监督，督促实施，加强会计基础工作，完善会计电算化管理，规范业务处理程序等具体改进建议。  相似文献   

试论会计信息的作用     

李素芳 《中国煤田地质》2004,16(5):67-68

立足会计信息在国民经济中的地位，分析了会计信息的作用，提出了会计信息质量是建立诚信社会的保障。  相似文献   

Establishing the time of initial human occupation of Liang Bua, western Flores, Indonesia     

K.E. Westaway  M.J. Morwood  R.G. Roberts  J.-x. Zhao  T. Sutikna  E.W. Saptomo  W.J. Rink 《Quaternary Geochronology》2007,2(1-4):337-343

Liang Bua, a limestone cave in western Flores, has an archaeological and faunal sequence known to span the last 95 ka and is the type-site for a small-bodied hominid species, Homo floresiensis. This paper describes the geomorphic history of this significant site, and presents numerical ages for key events as determined by thermoluminescence dating of sediments (using a dual-aliquot regenerative-dose protocol) and uranium-series dating of flowstones. Our age estimates indicate that Liang Bua existed as a subterranean chamber by 400 ka ago. It was subsequently exposed by the incision of the Wae Racang River, which invaded the cave around 190 ka and deposited an upward-fining sequence of water-rolled boulders and cobbles. The latter conglomerate was partially reworked around 130 ka ago and was capped by flowstones at 100 ka. The conglomerate also contains stone artefacts, which implies that the occupation of the surrounding area is at least as old as the time of emplacement of the conglomerate. After 190 ka, a complex sequence of erosion and deposition led to the accumulation of at least 11 m of sediment in the front chamber of the cave, which proved suitable for hominid occupation. Such geochronological and geomorphological information is extremely valuable for interpreting the archaeological record at Liang Bua and its wider significance.  相似文献   

高校贫困生存在的主要道德情感问题及其对策     

饶华  阎钢 《成都信息工程学院学报》2007,22(3):410-415

目前,随着贫困生数量的急剧增加,高校在重视解决贫困生经济困难的同时,往往忽略了他们内心深处潜藏的情绪感受.他们中的大多数产生了不同于一般大学生的道德情感问题.因此,贫困生的道德情感状况、造成此种状况的原因以及培养贫困生的道德情感的路径和方法,便成为对贫困生问题开展深入研究的全新的独特视域.  相似文献   

测绘职业技能鉴定命题技巧初探     

朱丽影 《测绘与空间地理信息》2014,(12)

由于当前测绘知识技术更新速度极快,使得测绘职业技能鉴定题库也在不断地更新当中,这就要求命题工作者除了掌握应有的测绘专业技术知识之外,还要不断探索、深入研究命题技术和命题技巧.本文的研究,为进一步实现测绘职业技能鉴定命题工作科学、客观、统一、规范具有一定的现实意义.  相似文献