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   

绿片岩-低角闪岩相变质条件下磁铁铁矿与黄铁矿间的Fe同位素分馏   总被引：3，自引：0，他引：3  

李志红  朱祥坤  唐索寒  李延河 《岩石矿物学杂志》2008,27(4):292-297

对辽宁省鞍山一本溪地区经历了绿片岩一低角闪岩相变质的新太古代条带状铁建造中磁铁矿和黄铁矿矿物对的Fe同位素分析结果显示:相对于标准IRMM-014,所有样品的磁铁矿和黄铁矿均显示Fe的重同位素富集;且黄铁矿的Fe同位素比值均大于磁铁矿的Fe同位素比值(ε57Fe黄铁矿ε57Fe磁铁矿),两种矿物的Fe同位素比值之差为△57Fe黄铁矿-磁铁矿=2.23～5.13.黄铁矿富集铁的重同位素表明矿物的Fe同位素组成并不代表其原始沉积的特征,而是在区域变质作用过程中Fe同位素发生了交换的结果.由同位素平衡判别图解可知,在绿片岩一低角闪岩相变质作用中,磁铁矿-黄铁矿间的Fe同位素基本达到了平衡,且在平衡条件下黄铁矿比磁铁矿更富集Fe的重同位素,二者之间的Fe同位素平衡分馏系数α黄铁矿-磁铁矿≈1.000 4‰±0.06‰(2σ).这一研究成果是对变质作用过程中Fe同位素的地球化学行为认识的重要进展.  相似文献   

科技进步与金属矿产资源供应——兼论我国可持续发展的资源基础     

王瑞廷  佘岳峰  任小华 《矿产与地质》2008,22(6):570-574

科技进步为金属矿产资源的勘查开发、获取供应提供理论指导和技术支持,并在很大程度上决定着地矿产业的可持续发展。在21世纪绿色矿业的崛起和新的循环经济模式下矿业文明的振兴更是离不开现代科学技术,二者相辅相成,这对巩固我国可持续发展的资源基础意义重大。对于我国的资源开发供应,资源保障是前提基础,科学技术是方法手段,环境效益是发展目标,三者应协同推进,不可偏废。  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   

中山市绿色生态小区规划建设研究   总被引：4，自引：0，他引：4  

李振  韩延星  王峰 《云南地理环境研究》2006,18(2):91-94

在深入解析绿色生态小区实质内涵的基础上，综合评述了中山市绿色生态小区建设在概念理解、小区景观建设、住宅建设经济性及和谐统一等方面存在的主要问题，结合中山近年城市建设发展情况，从提高城市竞争力、提升城市品位和促进“两个适宜”城市发展目标的实现等方面具体分析了中山绿色生态小区建设的实践意义。最后从做好宣传、提高市民意识、推动实施政策等方面提出今后中山绿色生态小区发展之建议，以期促进中山城市的良性运作和健康发展。  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   

新疆和田河水资源利用与绿色走廊生态建设研究   总被引：2，自引：0，他引：2  

阿布都热合曼·哈力克  克力木江 《地域研究与开发》2006,25(2):111-114

水是和田河绿色走廊形成与演变最重要的因素。虽然和田河径流量年际变化比较平稳．但年内径流量洪枯季节差异十分悬殊，人工调配水资源的难度较大。随着人类开发利用水资源规模扩大．水资源时空分布格局发生变化，中上游人工绿洲面积扩大，下游绿色走廊植被衰竭，土地荒漠化日趋严重，走廊生态环境持续恶化。文章分析了和田河水资源变化对下游绿色走廊兴衰的影响过程，提出了合理利用水资源、保护绿色走廊生态环境的对策建议。  相似文献   

绿色建筑的内涵及其发展的若干思考     

罗栋燊  廖福霖  官巧燕  郑国诜 《福建地理》2006,(4)

随着我国城市化进程的快速推进,大规模的人居环境建设使我国的资源与环境面临巨大的挑战,发展绿色建筑已经成为可持续发展的重大战略问题.文章从可持续发展的角度,指出了绿色建筑的内涵与特征,并归纳了绿色建筑与一般建筑的区别.在此基础上,提出了发展绿色建筑的具体对策.  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