浅析新会计准则对企业财务的影响

本文从近期和长远两个方面分析新会计准则对企业财务的影响.从近期看,资产减值、存货、债务重组、合并报表等规定的变化将对企业财务核算产生影响;从长远看,财务报表目标的转变、公允价值的运用、与国际接轨等将对企业财务未来发展产生重要影响.     

新会计准则对上市企业业绩的影响

新会计准则实施已经一年了,本文分析了新会计准则实施后对上市公司经营业绩方面的主要影响.     

新会计准则对上市公司的影响及实施保障对策探讨

新会计准则体系的建立是中国会计改革史上一个重要的里程碑,它与中国国情相适应,又基本与国际会计准则趋同,是能够独立实施的会计准则体系。新会计准则与旧会计准则相比有许多重要变革,它将对上市公司产生重要影响,具有重大的理论和实践意义。     

浅析新会计准则有关所得税的会计处理方法

新会计准则规定所得税的核算方法一律采用资产负债表债务法,它与旧准则中的应付税款法和纳税影响会计法在会计处理方法上有很大的区别,而且与损益表债务法也存在差异,文章对新准则中所得税的会计处理方法和步骤作了详细介绍和举例,并提醒核算中应注意的问题.     

浅谈新会计准则对经营成果分析的影响

自新会计准则颁布以来,各方面都在讨论它对财务报表分析的影响,包括对盈利能力、偿债能力、营运能力等的影响,而对这些要素的分析,通常都会建立在一系列财务指标基础上.本文在分析对比新旧企业会计准则之后,阐述了新会计准则的一些规定将对经营成果分析产生的重大影响,揭示作为财务会计报告使用者,在分析企业经营成果时需要关注报表分析时的种种事项.     

对新会计准则公允价值计量的探讨

公允价值是新会计准则的亮点之一,在新准则中涉及资产、负债、收入和费用等诸个领域。公允价值一直是国际会计准则所运用的计量方式。但是以英、美等发达国家为代表制订和推出的国际会计准则,放在正处于发展中的我国经济环境中,还是存在很多问题。因此,此次会计准则的改革,对我国企业将产生深远影响。     

新会计准则下完善会计信息披露的思考

我国新会计准则的颁布有助于促使上市公司信息披露透明化。文章分析了我国上市公司会计信息披露存在的问题及其产生的原因,然后针对我国国情,为完善上市公司会计信息披露,提出了应对策略。     

浅谈新会计准则的影响及实施障碍

将于2007年1月1日首先在上市公司施行的新会计准则此次在多个方面进行了重要调整,其中重点涉及了: 公允价值的广泛采用、存货管理办法变革、资产减值准备计提变革、债务重组方法变革及报表合并等重大方面。此次变革将会极大程度地影响上市公司的财务报表。此外,新准则实现了与国际惯例的趋同,首次构建了比较完整的有机统一体系,但在新准则的具体实施中还存在障碍。     

新会计准则对上市公司的影响

新会计准则在理念、体系等方面,比较充分的体现了与国际准则的逐渐相同的趋势,新准则的实施会极大地提高会计信息的质量,进一步缩小会计收益调整空间。     

新会计准则对上市公司财务经济分析的影响——公允价值带来的影响

财务经济分析对于上市公司而言,具有重大的意义.今年出台的新会计准则,与旧准则相比有了较大的变化,以财务分析为核心的财务经济分析也将会受到影响.本文主要从公允价值这个方面来进行深入的分析.     

AFLP analysis of Fusarium circinatum and relative species

AFLP fingerprinting analysis of Fusarium circinatum, Nirenberg and O’Donnell and relative species was carried out. Ten primer-pairs that could generate abundant polymorphism fragments were screened. A total of 298 nucleotide acid fragments were amplified with the primers from the template of the 17 strains of Fusarium spp., among which 283 fragments were polymorphic. Percentage of polymorphic loci produced by each pair of AFLP primer-pair was 94.97% in average and varied from 89.29% to 100%. All these data indicated that considerable genetic variation existed among F. circinatum and relative species at DNA level. Molecular genetic distances among Fusarium spp. were calculated, and the relationship among them was described quantitatively. Compared with biological species, the result of cluster analysis was basically similar to the phenotypic classification of species. Genetic diversity of E-AT/M-CAA AFLP fingerprinting of Fusarium spp. was analyzed, and specific and difference bands for each species and all Fusarium section Liseola tested were identified based on the E-AT/M-CAA AFLP fingerprinting.     

浅析现代城市园林发展的方向

目前 ,加快城市园林绿化工作进程 ,争创园林城市已成为城市建设决策者和园林工作的重要课题。随着城市化趋势的迅猛发展和现代城市居民高速度、快节奏生活方式的变化 ,传统园林形式已不能适应 ,更难以满足现代城市交通拥挤、人口膨胀、环境污染严重对城市绿地不断增长的需求。近年来 ,由于工业的发展、城市生态环境的日趋恶化 ,园林学术界提出了“园林生态”和“城市森林化”等现代城市园林发展思路。八五期间 ,我国城市人均公共绿地由 3 9ｍ2 增加到 4 6ｍ2 ,绿化覆盖率由 1 9 2 %增加到2 2 1 % ,国家建设部已提出“人均公共绿地不低于 6…     

浅析退耕还林工程中的司法难题

平利县自退耕还林试点工作起,至今已十个年头,由于退耕还林工程庞大,周期长,程序繁琐,出现了多种主体参与退耕还林、部分人员采取虚报、多报等形式领取国家补助的情形,致使退耕还林在工程实施区域内成为“焦点”工程,也成了信访、告状的热点问题。     

Applications of environmental accounting and the new household economics: new technical economic issues with a common theme in forestry

This paper reviews environmental accounting and the new household economics (NHE) as important new developments for forest economics, and particularly for assessing non-market and non-timber forest products. The concept of adjusting the national accounts for forest depletion has received a lot of attention, but forest-based household services, like outdoor recreation in developed countries or fuelwood in developing countries, may have greater impacts on the national accounts. NHE is an econometric approach for valuing forest-related household services like these. In general, the NHE allows complete estimates based on revealed preferences for the production, supply and demand of goods and services that some households produce and consume internally. Complete estimates are critical in economies where household services dominate market production and consumption, and where market observations alone would be partial and would misguide policy decisions. Therefore, household services are the important area of application for both environmental accounting and NHE. Applications of each hold special promise for our understanding of the forestry activities of subsistence households in developing countries.     

Isolation and relative stereochemistry of lippialactone,a new antimalarial compound from Lippia javanica

The aerial parts of Lippia javanica were investigated for biologically active chemical compounds present in them. Chromatographic separation of the ethyl acetate extract of the aerial parts yielded a new antimalarial α-pyrone, lippialactone (2). Lippialactone is active against the chloroquine-sensitive D10 strain of Plasmodium falciparum with an IC₅₀ value of 9.1 μg/mL, and is also mildly cytotoxic. The relative stereochemistry of lippialactone was determined by molecular modeling based on the determination of the relative configuration by quantum mechanical GIAO ¹³C chemical shift calculations.     

The acceptability of forest management practices: an analysis of ethical accounting and the ethical matrix

In this paper, the feasibility of using stakeholder approaches to assess forest management practices is examined. The paper focuses on two such approaches: the idea of ethical accounting developed for livestock farming, and the so-called ethical matrix. More extensive accounting is needed in forestry. The public is increasingly sensitive to, and aware of, the broader impact of forest management, not only on human welfare but also on environmental values such as nature conservation and biodiversity. Green accounting is being used to assess the environmental effects of forestry. In a broader approach such as ethical accounting as developed for livestock farming, both the purpose and the type of use that is being made of the forest must be examined. It is also necessary to ask which visible or invisible stakeholders are to be included. However, it is important to note that the adoption of stakeholder approaches does not remove the need to reflect on one's fundamental ethical position. In fact, one must critically consider one's basic values before applying these approaches to forestry.     

清理松枯死木对松褐天牛数量影响分析

据浙江省仙居县、衢州市柯城区两地的蛀干害虫引诱剂试验表明:松褐天牛的成虫活动期为5月至9月,在活动期内有一个明显的活动高峰期,并伴随着几个活动小高峰;而在已清理松枯死木的林分,没有明显的活动高峰期,但松褐天牛的数量很少,只占未清理松枯死木松林的10.3%～26.9%。通过试验证明,坚持长期并彻底清理松枯死木,是当前揭制松材线虫病蔓延、切断松材线虫病传播媒介最为有效的措施。     

沙棘建园及其经济效益分析

以辽宁建平县为例，实践探索了建平沙棘园的摸式，其要点是选择繁殖材料、扦插育苗、选择园址、栽培。旨理等实行集约经营管理。经经济效益分析，集约经营沙棘园较粗放经营沙棘经济效益提高达10倍以上。     

Four new sesquiterpenes from Commiphora myrrha and their neuroprotective effects

Four new sesquiterpenes, myrrhterpenoids K-N (1-4) have been isolated from the resin of Commiphora myrrha. Their structures and relative configurations were elucidated by spectroscopic methods (IR, ESIMS, HR-ESIMS, 1D and 2D NMR). Compounds 1 and 4 showed neuroprotective effects against MPP(+)-induced neuronal cell death in SH-SY5Y cells.     

A rapid and simple method for processing wood to crude cellulose for analysis of stable carbon isotopes in tree rings

For analysis of carbon isotope discrimination in wood, cellulose or holocellulose is often preferred to whole tissue because of the variability in isotopic composition of different wood components and the relative immobility of cellulose. Most currently used methods for the preparation of wood components for stable isotope analysis (e.g., the Jayme-Wise method) produce a residue of holocellulose. The Jayme-Wise method was initially developed to extract holocellulose from small (~1 g) samples of wood, and, despite subsequent modifications, the method requires specialized glassware, considerable time and entails the risk of sample loss. For carbon isotope analysis, we adapted an acid-catalyzed solvolytic method for preparing crude cellulose by treating wood meal with acidified di-glycol methyl ether (diglyme). The one-step process requires no special glassware, is complete within 24 hours and enables over 100 samples to be processed in a day. This method gives similar delta(13)C values to the Jayme-Wise method for wood of Eucalyptus globulus Labill., Pinus radiata D. Don and Pinus pinaster Ait. The relationship between delta(13)C of wood and crude cellulose is as strong as that observed between wood and alpha-cellulose and stronger than that observed between wood and holocellulose in other species. These relationships suggest that variation in delta(13)C of wood may result from hemicellulose and that analysis of stable carbon isotopes in crude cellulose is preferable. If the consistent -0.3 bias in the value of delta(13)C of cellulose resulting from residual lignin is corrected for, then the relationship between delta(13)C of wood and crude cellulose may be used to predict delta(13)C of cellulose from a small sub-sample. The method is well suited to species with low concentrations of extractives, but further testing is needed to assess its general applicability.