浅析折扣方式下计税金额的确定方法

为了明确折扣方式下应税金额的确定方法,分别从计税销售额、营业额和所得额等方面进行分析,其结果将使纳税人的财务会计处理和具体纳税操作更为规范和准确。     

Motive force of Qinghai-Tibet Plateau moving to east

A calculation formula on spherical pattern of Qinghai-Tibet plateau moving model is established. Tibet massif moves norward by east in speed of 28 mm/a, Ganshu-Qinghai massif moves to northeast in speed of 15 mm/a, Qomolangma Feng moves northward by a few east in speed of 35 ～42 mm/a. The low latitude perimeter is longer than the nigh latitude perimeter. When the Tibet massif moves northward, its latitude perimeter must be contracted and the Tibet massif must move eastward by Coriolis. Coriolis force is inertial in earth rotation. It makes the fall body turning to east and the rising block turning westward. In the Northern Hemisphere, it makes the northward body turning to east and the southward block turning to west.This is the reason why the tectonic zones of western Pacific are different from those of eastern Pacific.     

疏散星团NGC6530天区的恒星自行和成员概率

利用上海天文台的照相底片资料,确定了疏散星团NGC6530天区364颗恒星的自行和成员概率,并对有关自行测定的方法、结果和精度等问题作了较为详细的介绍和讨论。使用的底片历元差为87年,全部恒星自行中误差的均方根值为1．09mas/a。     

首都圈地区现今断层活动的数学模拟及地震危险性讨论

以首都圈地区现今活动断层上近２０年的位移测量资料为依据，用二维线弹性有限元对该区断层的活动特征进行了拟合，并结合有关资料讨论了该区的地震危险性。结果表明：１９７７－１９８６年间该区主压应力优势方位与华北较一致，约为Ｎ４５°－８０°Ｅ；１９８６－１９９０年其主压应力方向向北偏转，约为Ｎ５°－６０°Ｅ；１９９０年至现在其主压应力又向东偏转，角度大于第一阶段，约为Ｎ８０°－９５°Ｅ。该区的张家口－延庆一带近期有发生中强震的可能；丰镇－阳高－大同地区和凉城－古营盘地区应力较高，也应引起注意。     

An Example of Island-Arc Petrogenesis: Geochemistry and Petrology of the Southern Luzon Arc, Philippines

Volcanism throughout the Luzon arc is associated with eastwardsubduction of the South China Sea floor along the Manila Trench.The southern section of the arc, the focus of this study, extendsfrom the Lingayen-Dingalan fault to the small islands just southof Luzon. Two segments appear to exist along this section ofthe arc the northern Bataan and southern Mindoro segments whichare separated by the Macolod Corridor. The volcanic rocks have typical arc phenocryst mineralogies:olivine, clinopyroxene, plagioclase, and titanomagnetite inthe most mafic rocks and clinopyroxene, plagioclase, orthopyroxene,titanomagnetite, ? amphibole in the more felsic samples. Complexzoning, sieve textures, and decoupling of incompatible traceelements suggest that processes such as assimilation have takenplace. The rocks from the study area range from basalts to rhyolitesand show typical calc-alkaline features. The rocks of the MacolodCorridor and Mindoro segment are particularly enriched in largeion lithophile elements (LILE), light rare earth elements (LREE),and radiogenic Sr compared with the Bataan segment. The datafall within the mantle array on Sr-Nd isotopic diagrams andgrade toward higher Sr and lower Nd isotopic values from northto south. A likely source for the volcanics of this study is either amid-ocean ridge basalt (MORB)-type mantle that undergoes higherdegrees of partial melting than regions involved in MORB generationor a previously depleted source. We suggest that the high fieldstrength element (HFSE) anomalies have been derived throughdifferential element partitioning during fluid transport fromthe subducted lithosphere to the mantle wedge. Continental crustal material seems to play a significant roleparticularly in the Macolod Corridor and the Mindoro segment,based on the high LILE, La/Sm ratios, radiogenic Sr isotopes,and ¹⁸O values. The Macolod Corridor and the Mindoro segmenthave undergone source contamination by crustal material fromthe North Palawan-Mindoro crustal block either during the collisionof this block with the Manila Trench or by subduction of sedimentsrich in this crustal material. A similar component has alsobeen detected in the Bataan segment but in minor amounts. Thetrace element and isotopic differences between the northernand southern sections of the arc are interpreted in terms ofvariable composition (i. e., variable amounts of a crustal componentintroduced from the Palawan-Mindoro crustal terrain) of themetasomatic fluids released into the source.     

太湖平原西北部全新世古河道沉积特征及环境演变

粒度、磁化率定量数据分析在判明第四系沉积物的来源、识别沉积分异作用、解译古沉积相和环境方面有着重要作用。对太湖平原西北部卜弋桥ZK01钻孔上部全新统如东组进行了粒度和磁化率测试分析,结合该孔孢粉成果,揭示研究区全新世古河道沉积环境和气候明显经历了3个阶段:1)11000—9500cal.aBP,沉积物主要由粉砂组成,粒度证据表明水动力条件较强,孢粉证据显示该阶段气候较温暖湿润;2)9500—3900cal.aBP,沉积物砂组分含量大幅增加,粒度资料显示古河道水动力明显增强,孢粉植被表明该时期处于全新世大暖期,气候暖湿稳定;3)3900cal.aBP以来,粉砂组分在沉积物中占优势,粒度结果表明该阶段水动力显著减弱,孢粉资料和磁化率证据表明研究区自该阶段特别是后期以来逐步出现了明显的人类活动迹象。     

甲醛标准储备液浓度的不确定度评定

讨论了影响甲醛标准溶液浓度标定值不确定的各种因素,并评定了甲醛标准溶液浓度标定值的不确定度。当甲醛标准溶液浓度为1058 mg/L时,它的相对标准不确定度为0.70%(K=2)。     

从准层序到米级旋回——层序地层学与旋回地层学相互交融的纽带

层序地层学的基本单位是层序。准层序和准层序组构成了层序的基本结构单元,它们在层序内有规律的空间叠置样式是识别体系域的客观标准。准层序被定义为以海泛面为界的向上变浅序列,但是准层序是一个比较松散的概念,存在问题是对其成因机制研究不足。米级旋回作为旋回地层学的基本单位,定义为数厘米至数米厚的向上变浅的岩相序列,是高频率海平面升降变化的产物,其形成时限为相应的米兰柯维奇天文旋回周期。作为旋回地层学的基本单位,米级旋回以其明确的沉积学涵义和有规律的天文成因机制,是对层序地层学概念体系中的"准层序"的良好补充,对其进行深入研究具有重要的理论意义和应用价值。从准层序到米级旋回这一概念体系的演变,代表了层序地层学与旋回地层学相互交融的纽带。最后介绍旋回地层学的最新进展亚米兰柯维奇旋回,它对精确数字定年具有重大意义。     

纺织品中偶氮染料还原液内芳香胺的电喷雾电离质谱分析

在优化的条件下,用电喷雾电离质谱(ESI-MS)检测了多种纺织品中由偶氮染料还原获得的芳香胺。当毛细管温度为100℃、鞘气流速为25单位、进样流速为10μL/min、电压为5kV时,信号的总离子流强度高且较稳定。实验分析了19种致癌芳香胺标准溶液的二级质谱,获得了相应物质的特征碎片离子;在此基础上,建立了基于ESI-MS对毛巾、棉布等样品中芳香胺进行快速定性分析的方法,具有灵敏度高、特异性好、检测速度快等优点。     

流体包裹体成分测定的低温相变和显微拉曼光谱分析技术研究进展

论述了包裹体低温分析技术的原理以及进展。传统的流体包裹体低温分析技术是以显微冷冻测温测定无机盐体系为主,目前已发展到应用低温原位拉曼光谱技术对包裹体中的阳离子和阴离子进行定量-半定量分析。油气包裹体原位低温分析技术也取得了较大的突破,对不同成分油气包裹体低温下的相变过程取得了一定的认识,据此对油气包裹体进行分类,推测其主要成分,为油气包裹体计算提供基础参数。