事业单位固定资产累计折旧会计核算研究

随着事业单位各项改革的不断深入,固定资产管理面临新的问题。资产累计折旧过程中,需要进行全面的会计核算,确保会计核算更加准确可靠,让事业单位固定资产折旧管理更加科学规范,对其科学发展具有重要的作用。在新的模式下,事业单位固定资产管理需要进行有效的会计核算,按照累计折旧会计核算的机制研究管理策略,提升事业单位固定资产的整体管理水平。     

浅谈企业固定资产折旧

固定资产是企业进行生产和经营必须具备的主要劳动资料(机器设备、生产工具和其他生产设施等)固定资产具有单位价值大,使用年限长,长期使用,原有实物形态不变的特点。     

新会计准则中资产减值准备的研究

2006年2月,我国财政部发布了新的企业会计准则,对资产减值的核算和披露进行了较大修正,资产减值准备成了会计界研究的焦点。本文在分析我国资产减值现状的基础上,分析了存在的问题,并提出可行性建议。     

浅谈现行会计准则下固定资产折旧在化工企业中的应用

固定资产是企业非流动资产中的一项重要内容。化工企业根据实际情况,考虑各方面因素,适时的采用加速折旧等措施,可以减轻企业在最初几年的税收负担,真实地反映固定资产损耗状况,促进企业健康发展。     

加速折旧对企业效益的影响

所谓加速折旧法就是固定资产每期计提的折旧数额,在使用初期计提的多,后期计提的少,从而相对加快折旧速度的一种方法,它又称递减费用法。它有两个显著的特点：第一,在期初几年中提取的折旧额高于后几年,使固定资产的价值在生产期内尽快得到补偿,其后逐年递减,这并不影响固定资产生产期限内提取的折旧总额,只是在不同生产期年度提取的折旧金额有明显差别;第二,期初几年的利润和税金可能减少,但以后会逐渐增多,加速折旧并不影响利润和税金总额,但现有多数国有大中型企业,经济效益滑坡,企业经营者们担心采用加速折旧后会影响企业的经济效益,因此均采用平均年限法,综合折旧率只有3％至5％左右,由于固定资产折旧率普遍偏低,设备更新困难,阻碍了企业技术的发展,导致企业现金流量短缺。笔者认为,加速折旧法在西方各国广泛采用,即使不采用加速折旧的方法,其折旧率也远远高于我国的实际水平,综合折旧率高达15％左右。西方经济学家认为：从资金周转使用的时间价值角度看,早收回的投资比晚收回的投资价值更高。我国即将加入WTO,如果采用的折旧法和折旧率不与国际市场接轨,势必影响我国商品的出口竞争能力,不利于中国企业走向世界市场,因此,实行固定资产加速折旧法有利于企业的长远经济发展。     

固定资产折旧方法对税收的影响

企业采用不同的折旧方法可以使每期的固定资产折旧的摊销额不同,从而影响企业的应税所得,进而影响应纳所得税额。通过比较分析得出在比例税率的情况下,采用加速折旧法可以使企业负担的所得税现值最少。     

国务院完善固定资产折旧政策,支持中小企业创业创新

<正>9月24日,国务院总理李克强主持召开国务院常务会议,部署完善固定资产加速折旧政策,以促进企业技术改造、支持中小企业创业创新。会议指出,顺应新技术革命潮流,推动中国经济向中高端水平迈进,必须更大力度推进企业技术改造。要用既利当前、更惠长远的改革办法,完善现行固定资产加速折旧政策,通过减轻税负,加快企业设备更新、科技研发创新,扩大制造业投资,促进大众创业,这对于传统产业破茧化蝶,增强经济发展后劲和活力,实现提质增效升级和持续稳定增长,具有重要意义。     

新增资源平稳价格跌势扩大——11月份国内天然橡胶市场综述

2006年11月份,全国橡胶新增资源平稳略降,市场消费需求基本稳定,供需关系均衡,但受国内外多种因素影响,天然橡胶市场价格继续延续下跌走势,跌势又有所扩大。预计近期国内橡胶市场价格总体走势仍将维持弱势运行,但由于国内即将进入全面停割期以及国际橡胶市场价格有回升反弹迹象     

Capital and total cost targets for mass exchange networks: Part 1: Simple capital cost models

This paper presents a method for targeting the capital and total cost of a mass exchange network. This part of the paper considers stagewise systems and uses a simplified capital cost correlation in order to convey the fundamentals. The method starts by determining the number of stages required, using the y−x composite curve plot presented previously, and then converts this to a capital cost. This target is combined with utility targets to give a target for the total annual cost. Simple design guidelines are presented, which allow these targets to be approached to within a few percent. The method is applied to a coke-oven gas sweetening example, which is a case involving two mass separating agents (MSAs) which do not overlap. It is also applied to an example involving phenol removal, in which there are overlapping MSAs. A final example deals with multicomponent transfer by extending the coke-oven gas problem. The paper introduces a new graphical tool, the y−y* composite curve plot, for handling systems with overlapping MSAs. The paper demonstrates that, contrary to previous belief, using the minimum number of units does not necessarily lead to a minimum cost design.     

循环水系统腐蚀与总铁关系探讨

论述了循环水系统总铁来源,碱度对总铁的影响,现场监测结果与总铁的平衡及余氯对总铁的影响.结果表明,循环水系统总铁的高低与补充水中总铁、浓缩倍数、碱度控制范围有关.在碱度较低时,循环水中总铁与碱度呈负相关关系.当系统碱度超过一定范围(130 mg/L)以后,大部分铁离子形成沉积垢,总铁基本维持在低位且变化不大,此时用总铁判断系统腐蚀趋势已失去意义,应以现场监测结果为准.如果总铁稳定在一定范围内,并不持续升高,应属正常,否则就要细查原因,尤其要查氧化性杀菌剂的投加方式和投加量引起的系统腐蚀问题.     

水泥工业发展与虚拟经济的关系

十六大报告首次提出,要正确处理虚拟经济和实体经济的关系。什么是虚拟经济?它与建材工业的发展有着什么关系?这些问题是我们在今后发展建材工业中必须很好把握的问题。虚拟经济是近年来出现的一个新词语,其释义尚未最后定论。据有关资料介绍,比较普遍的解释,是指与虚拟资本以金融系统为主要依托的循环运动有关的经济活动。通俗地解释就是以钱生钱的活动。其实有关虚拟经济的概念是马克思首先在他的《资本论》中对此进行了详尽的论述。他认为虚拟资本是在借贷资本(生息资本)和银行信用制度的基础上产生的,包括股票、债券、不动产抵押单等。…     

A new relationship between total/high density lipoprotein cholesterol and polyunsaturated fatty acids

Dietary and plasma fatty acids have been linked to total cholesterol but not to the ratio of total/high-density lipoprotein cholesterol (TC/HDLC). To evaluate the relationship between dietary and plasma levels of polyunsaturated fatty acids (PUFA) and TC/HDLC, we analyzed cross-sectional and longitudinal data using 519 plasma samples (50% men, 50% women) from subjects participating in the Framingham Heart Study and results from a study feeding diets rich in either n-6 linoleic acid or n-3 α-linolenic acid with or without fish oil supplements (n-3 derivatives). Values of TC/HDLC are inversely related to the percent of plasma PUFA when both variables are measured at the same time in different subjects,R=0.82,P<0.000001. PUFA in phospholipids increase in response to increased dietary intake of different PUFA, either n-3 or n-6 or fish oils. There was a highly significant inverse relationship between TC/HDLC and the percent of PUFA in phospholipids,R=0.97,P<0.001. The relationship was similar regardless of the source and type of dietary fatty acids. A similar relationship existed when only the baseline points were considered. When plasma PUFA % increases, either in response to a diet high in PUFA or across different subjects, TC/HDLC ratios decline. Evaluation of plasma fatty acid profiles and increased balanced dietary intake of PUFA to bring fatty acid profiles of subjects with low PUFA plasma levels closer to the profile of a healthy reference group is an effective approach to reduce high TC/HDLC. Reductions of more than 50% in TC/HDLC appear feasible with dietary modification alone. Further research into fatty acid metabolic activity may determine the biochemical basis of common dysplipidemias.     

消费需求减弱价格跌势减缓——10月份国内天然橡胶市场综述

2006年10月,全国橡胶新增资源减少,同时市场消费需求也有所减弱,供需关系基本均衡,天然橡胶市场价格继续延续下跌走势,但跌势明显减缓,走势呈现企稳迹象。预计未来几个月,随着产区资源减少,国内天胶价格走势将逐渐转向平稳,甚至不排除出现小幅回升的可能。一、新增资源明显减少据初步统计和测算,10月份各类橡胶新增资源量43.73万吨,比上月下降14.9%,比去年同期增长4.1%。其中天然橡胶新增资源20万吨,比上月下降20%,比去年同期增长8.1%;合成橡胶新增资源23.73万吨,比上月下降10.1%,比去年同期增长1.0%。1～10月累计,全国新增橡胶资源440.9万…     

瓷都陶都优秀陶瓷艺术家专辑序

中国之大，瓷都陶都之大，优秀陶瓷艺术家自然很多很多。这一辑中，除我之外，自然都是非常优秀的。     

The total degumming process

A novel degumming process is described that is applicable to both undegummed and water-degummed oils. Such totally degummed oils have residual iron contents below 0.2 ppm Fe and residual phosphorus contents that average below 5 ppm P. Therefore, they can be physically refined to yield a stable refined oil while using the same level of bleaching earth commonly used for alkali refined oils prior to deodorization. They can also be alkali refined with reduced oil loss to yield a soapstock that only requires slight acidification for fatty acid recovery, and thus avoids the strongly polluting soap splitting process. The total degumming process involes dispersing a non-toxic acid such as phosphoric acid or citric acid into the oil, allowing a contact time, and then mixing a base such as caustic soda or sodium silicate into the acid-in-oil emulsion. This keeps the degree of neutralization low enough to avoid forming soaps, because that would lead to increased oil loss. Subsequently, the oil is passed to a centrifugal separator where most of the gums are removed from the oil stream to yield a gum phase with minimal oil content. The oil stream is then passed to a second centrifugal separator to remove all remaining gums to yield a dilute gum phase which is recycled. Washing and drying or in-line alkali refining complete the process. After the adoption of the total degumming process, in comparison with the classical alkali refining process, an overall yield improvement of approximately 0.5% has been realized. It did not matter whether the totally degummed oil was subsequently alkali refined, bleached and deodorized, or bleached and physically refined.     

陶都宜兴(代序)

《景德镇陶瓷》杂志社社长刘新元先生打电话给我,说决定出一期宜兴专辑.这样,我就做了一些联系,组稿和编辑工作.……     

我国胶管行业2010年需求预测及投资建议

一、胶管行业现状中国胶管行业经过50多年的努力,胶管生产企业已发展到700多家,具有一定规模的有140多家。产品产量、质量和结构,以及企业进出口贸易、经济效益等方面都取得了长足的进步。产品性能基本上能满足中国各行业的需求,整体水平接近或达到先进国家水平。1.胶管产量从国家统计局胶管产量统计数据看,我国胶管产量逐年增加。2001～2004年全国胶管产量见表1。上述统计数字是以114家胶管生产企业为基础的,还有大量生产企业没有统计在内。实际上,全国胶管总产量远远高于上述统计数字。2001～2004年中年份2001年2002年2003年2004年产量2.1…