用现金流量账法编制现金流量表

现金流量表的编制方法有直接法和间接法，直接法又分为工作底稿法，T型账户法，根据账户记录直接编制法。当企业的规模较小，经济业务不多且实行了会计电算化时可采用“根据账户记录直接编制法”，此法俗称“现金流量账法”，它把编制现金流量表的工作分散到平时，从而正式编表时非常简单易行。     

我国目前供热形式优劣浅谈

本文就我国目前存在的几种供暖形式的优点及其存在的局限性和弊病分别进行了阐述，提出了如何克服缺陷，以取得更好的供暖发展空间。     

鸡痘病毒282E4株2.2kbTK基因序列分析

将鸡痘病毒２８２Ｅ４弱毒株基因组中的３．７ｋｂＨｉｎｄⅢ片段克隆到ＫＳ（－）质粒中，亚克隆后，获得含ＴＫ基因正反方向插入的２．２ｋｂＨｉｎｄⅢ－ＣｌａＩ片段的质粒ｐＫＦＡ和ｐＫＦＢ，进而构建出正反方向的系列嵌套缺失质粒。用Ｔ７、Ｔ３引物所做的核苷酸序列分析表明，２．２ｋｂＨｉｎｄⅢ－ＣｌａＩ ＴＫ基因序列长为２１５９ｂｐ，含有两个完整的读码框架（ＯＲＥ）Ｘ和ＴＫ，并确证了ＴＫ基因内存在单一酶切点Ｎ     

气吸辊式水稻精量直播排种器的设计与试验研究

针对我国现有水稻精量直播排种器对种子适应性差、伤种率高、排种速度低等问题,设计气吸辊式水稻精量直播排种器,并进行种子吸附条件分析,确定影响工作性能的参数;完成了参数的单因素试验和正交试验研究。结果表明:所设计的排种器能够满足水稻芽种的精量穴播和低伤芽率的要求;吸种针孔径与排种器吸种性能影响呈正相关趋势,吸种针孔径选择应大于0.60mm;影响排种器播种性能的因素主次顺序依次为吸种针孔径、吸种真空度、吸种辊转速,当吸种针孔径为1.55mm、吸种真空度为0.035MPa、吸种辊转速为50r/min时播种效果较好,吸种合格率为98%。     

国丰1号的特征特性及其在江淮之间旱直播高产栽培技术研究

针对国丰1号的特征特性,研究了江淮地区国丰1号高产、稳产栽培理论体系与技术规程,包括播种与苗期管理、田间管理、病虫害防治等,为江淮地区国丰1号持续稳定增产增效提供技术支持。     

Experiment Study on Soil Properties of Shennv Stream Landslide in Wu Gorge

Accurate obtainting soil parameters of landslide is the key links for landslide stability evaluation and project management . This article takes Shennv Stream landslide in Chongqing Wushan County as an example, implementing unconsolidated and undrained shear test and mineral composition analysis by X ray diffraction for soil in different elevations of landslide ,conducting sensitivity test for various soil parameters of reservoir landslide change with different water level.Study shows that : Mineral composition of soil mainly contains Calcite, Quartz and clay mineral. Hydrophilic minerals in clay mineral have great effect on stability of landslide. Shear strength decreases by influence of water content on cohesion. Cohesion decreases sharply in a quadratic function relation with water content increasing .When water content comes to 18.21% ,change of cohesion tends to be stable.But the internal friction angle of landslide soil decreases linearly in small amplitude with an increase of water content. Research results may provide some important references for rationally choosing strength parameters of soil in similar landslide.     

水曲柳种子更新调查研究

水曲柳种子更新，直播更新，把种子播在A0层下A2层上，转化率最高，出苗快而整齐；天然更新，在种子成熟当年进行整地除草，促进其更新，可获得良好效果。     

液相色谱-串联质谱直接测定茶叶中多种游离氨基酸

建立高效液相色谱-串联质谱(HPLC-MS/MS)直接测定茶叶中多种游离氨基酸的方法。茶叶样品用沸水浸提45 min,过滤定容后利用反相液相色谱柱(Shim-pack VP-ODS,150 L×2.0 mm,5μm,日本岛津公司)进行梯度洗脱分离,而后采用串联三重四级杆线性离子阱质谱仪(4000QTRAP,美国ABSciex公司)于电喷雾源(ESI)正离子模式下选用多反应监测离子对扫描模式(MRM)进行定量。各氨基酸在0.625～10μmol·L-1线性范围内,相关系数r均大于0.99,回收率为85%～110%。该方法分析速度快、准确度高、选择性好,适用于茶叶品质分析中游离氨基酸的快速测定。     

辽西油松2种造林方式水土保持效果的研究

辽西地区气候干旱少雨,水土流失严重。植树造林是改善地表植被状况和提高土壤质量的一项基础性工作。本试验以油松种子和容器苗为材料,采用直播和容器苗造林进行试验,开展土壤水土保持效果研究。结果表明,2种造林方式改善土壤植被效果显著,林木生长以容器造林效果最好。对土壤理化性质方面,造林后土壤理化性质显著提升,2种造林方式除了土壤有机质含量外,其他处理没有差异。直播造林的水分保持效果显著高于容器造林。     

Filamentous fungi in wrapped forages determined with different sampling and culturing methods

The use of wrapped forage bales with high dry‐matter (DM) content implies risk of fungal growth inside the wrapping, and impaired feed quality. Since fungi may be unevenly distributed in bales, the method of sampling can influence the outcome of the analysis. Three common sampling methods for detection of fungi in wrapped forage were compared: direct plating of visible mouldy patches on bale surfaces (Method I), direct plating of pieces of foliage from drilled core samples (Method II) and quantitative analysis dilution series of drilled core samples (Method III). All samples were cultured on two media at two temperatures. Samples were collected from 124 farms in Sweden and Norway. Using Methods I, II and III, fungi were detected on 52%, 77% and 56% of the farms respectively. Fifty‐two fungal species were identified using a combination of culturing and molecular methods. The most predominant species were Arthrinium spp., found on 55% of the farms, followed by Penicillium roqueforti at 48% of the farms. Incubation at 25°C resulted in higher numbers of all genera, except Aspergillus, compared to incubation at 37°C. The different methods of sampling and culturing did not identify the same fungal species within the same bale. Analysing one bale per farm resulted in detection of less than half the number of species compared to analysing three bales. Of the sampling and culturing methods compared, direct plating of drilled core samples cultivated at malt extract agar at 25°C performed best in terms of qualitative analysis of fungi species.