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。     

Magnetic susceptibility variations of the Edicaran cap carbonates in the Yangtze platform and their implications for paleoclimate

1 INTRODUCTION One of the most intriguing phenomena in the late Neoproterozoic (~750 to 543 Ma) is the globa occurrence of thin carbonates that directly overlie glacial deposits in almost every continent (Kennedy 1996; Hoffman et al., 1998; Hoffman and Schrag 2002; Brasier and Shields, 2000; James et al., 2001 Jiang et al., 2003; Nogueira et al., 2003). These “cap carbonates”, commonly several to tens of meters thick, have attracted enormous interests because o their unusually negati…     

临猗5.0级地震前后品质因子值变化特征研究

利用西安数字地震遥测台网记录的数字地震资料，采用P波初动半周期残差法求得1998年7月临猗5．0级地震前后不同路径的Q(品质因子)值变化，发现在地震发生前Q值为87～203，震后Q值为67～164，震前震中区附近出现明显的高Q值异常。结果表明，地震前的高Q值异常可以作为地震预测的一种手段。     

再论贺兰山南部北西向构造成因

贺兰山南部分布着多个方向的构造，其中最明显地是一系列的北西向构造，目前这些构造的相互关系以及形成机制还没有得到合理地解释，争论很大；野外构造研究表明，贺兰山南部北西向构造的形成与青铜峡一固原断裂活动有密切的关系，是该断裂由走滑运动向挤压运动转换时的派生构造；从另一角度也说明，在中新生代由青铜峡一固原断裂所限定的地块(卫宁北山)向东运动，而这些北西向构造的形成主要发生在新生代。由于卫宁北山向东运动的动力来源于青藏高原，因此，贺兰山南部北西向构造的形成与青藏高原的演化有密切的联系。所以。作为中国重要地质界限的南北向构造——贺兰山已经被青藏高原的构造活动所叠加。     

The equilibrium configuration of rapid rotating compact stars and some gravitational effects

In this paper, the equilibrium configurations of rapid rotating compact stars and some gravitational effects are studied within the general relativity by use of the Harrison-Wheeler equation of state and by the self-consistent field method. Numerical calculations show that the equilibrium configuration of a rotating star is a spheroid. For large spin velocities, say, ω > 3.0 × 10² sec⁻¹ the eccentricity and mass increase very rapidly as the angular velocity increases, for the critical angular velocity of the rotating star, the eccentricity is about 0.7, the increase in mass is about 10–35%. The difference of the gravitational redshifts at the surface of the star caused by rotation, and the difference of the light bending when the beam moves in the direction of rotation or in the opposite direction are obvious.     

运用地球动力作用原理推断黄金埋藏分布规律

本文属探讨性理论文章。从力学观点出发,利用黄金的比重结合各地质年代的地壳强度,运用地球动力原理推断全球黄金埋藏的地理纬度和我国黄金埋藏的特点及部位。文中除分析黄金的力学特性外,重点介绍了地球动力合成作用原理的来源、内容、作用和它与成矿条件的力学关系。提出了4种类型的成矿条件,并以世界金矿资料予以验证。其次还分析了中国地壳受力状态,最后举例说明了我国金矿形成的特点及分布规律。     

Distinct climate change synchronous with Heinrich event one, recorded by stable oxygen and carbon isotopic compositions in stalagmites from China

Uranium-series dating of oxygen and carbon isotope records for stalagmite SJ3 collected in Songjia Cave, central China, shows significant variation in past climate and environment during the period 20-10 ka. Stalagmite SJ3 is located more than 1000 km inland of the coastal Hulu Cave in East China and more than 700 km north of the Dongge Cave in Southwest China and, despite minor differences, displays a clear first-order similarity with the Hulu and Dongge records. The coldest climatic phase since the Last Glacial Maximum, which is associated with the Heinrich Event 1 in the North Atlantic region, was clearly recorded in SJ3 between 17.6 and 14.5 ka, in good agreement in timing, duration and extent with the records from Hulu and Dongge caves and the Greenland ice core. The results indicate that there have been synchronous and significant climatic changes across monsoonal China and strong teleconnections between the North Atlantic and East Asia regions during the period 20-10 ka. This is much different from the Holocene Optimum which shows a time shift of more than several thousands years from southeast coastal to inland China. It is likely that temperature change at northern high latitudes during glacial periods exerts stronger influence on the Asian summer monsoon relative to insolation and appears to be capable of perturbing large-scale atmospheric/oceanic circulation patterns in the Northern Hemisphere and thus monsoonal rainfall and paleovegetation in East Asia. Climatic signals in the North Atlantic region propagate rapidly to East Asia during glacial periods by influencing the winter land-sea temperature contrast in the East Asian monsoon region.