合并会计报表的电算编制方法探讨

利用用友软件对如何合并会计报表进行了初步研究，并以案例的形式阐明了采用用友软件实现合并会计报表的步骤，提出了合并会计报表的编制方法。     

青海可可西里地区综合科学考察初报

本区至今还是综合科学考察的空白区。为查明基本情况,1989年夏以乘汽车路线考察方式穿行该区而作了预查,搜集了当地地质、地理、生物等基本资料。经考察发现,区内野生动物资源丰富,上新世以来火山活动普遍,湖泊众多,矿产资源可能有良好前景;所在区又为自然地域和地质构造的重要界线,对青藏高原研究具有重大科学价值。     

EMERGY ANALYSIS OF GRAIN PRODUCTION SYSTEM IN JIANGSU AND SHAANXI PROVINCE

1INTRODUCTIONGrain production has always been top-priority issue con-cerned by government and people (MA etal., 2002). Af-ter China put household contract responsibility system in force, its domestic issue of grain was basically settled in the mid 1980s (MA and XU, 1999). However, in the days when idea of sustainable development is broadly accepted, efficiency and sustainability of grain produc-tion are now in question, which have prompted interest in reviewing grain production patterns…     

Observations on the ecological importance of salt marshes in the Cumberland Basin,a macrotidal estuary in the Bay of Fundy

The Cumberland Basin, a 118 km² estuary at the head of the Bay of Fundy which has an average tidal range of about 11m, contains large tracts of salt marsh (15% of the area below highest high water). Low marsh (below about 0·9 m above mean high water) is composed almost exclusively of Spartina alterniflora while the vegetation on high marsh is more diverse but dominated by Spartina patens. Because of its higher elevation, high marsh is flooded infrequently for short periods by only extreme high tides. Low marsh is inundated much more frequently by water as much as 4m deep for periods as long as 4 h per tide. Temporal variability in the occurrence of extreme tides influences the flooding frequency of high marsh for any given month and year. Using a modification of Smalley's method, the mean annual net aerial primary production (NAPP) of low and high marsh is estimated to be 272 and 172 g C m^?2, respectively. Vegetation turnover times average 1·0 and 2·0 y for low and high marsh, respectively. Because of abundant tidal energy, much of the low marsh production appears to be exported and distributed widely about the estuary. Since high levels of turbidity suppress phytoplankton production, salt marshes produce approximately half of the carbon fixed photosynthetically in the Cumberland Basin. It is concluded that salt marshes play a major ecological role in the Cumberland Basin.     

Early warning research on salt-alkalization desertification in western Songnen Plain

Desertification is an environmental issue in the world. The salt-alkalization desertification land area formed by both primary and secondary salt-alkalization has extended in a large scale, which has become a significant eco-environmental problem. Based on the characteristics of eco-environment and the situation of desertification in western Songnen plain, this paper reports the analyzes of its formation in background and cause. An early warning system on the salt-alkalization desertification is established and the GIS technology is used to abstract the information of desertification evaluation index. Supported by the integrated technology of the GIS and ANN, the orientation and quantitative result of desertification are gained, which is helpful to the eco-environment protection and resource development in western Songnen Plain.     

天文光干涉与综合孔径技术的发展

本文简单介绍了光干涉与综合孔径技术发展的历史、国际上用于天文观测的一些著名光干涉仪的技术特点和进展、以及近年来我国开展的与光干涉 ,综合孔径技术有关的工作 ,最后简要介绍了在光学综合孔径技术领域所发展的光纤与集成光学等新技术     

Natural recolonization of a productive tropical pond: Day to day variations in the photosynthetic parameters

Chlorophyll pigments (CHL), primary productivity (PP) and particulate nitrogen (N_p) in relation to several environmental factors were monitored during planktonic colonization of an aquaculture pond (Layo, Côte d'Ivoire). How interactions between the organisms are established in an initially azoic environment were investigated. From March, 15 (D1) to March, 31 (D16), the system transformation went through three stages. First, a precolonization by heterotrophic microbial community from D1 to D2 (N_p < 1 m maximum at D2: 243 mg m^–2; CHL around 0). Then, a pioneer microalgal community developped from D3 to D7 (maximum CHL on D6: 19 mg m^–2; PP: 1.0 g C m^–2 d^–1) with a significant contribution of picoplankton (CHL and PP < 3 m: 33 and 23% of the total, respectively). Finally, a second microalgal colonization was noticed from D9 to D12 (maximum CHL: 55 mg m^–2, PP: 2.8 g C m^–2 d^–1), largely dominated by nanoplankton (CHL and PP > 3 m: 95 and 99% of the total, respectively). Overall, photosynthetic activity appeared to be closely linked to algal biomass. The study of autotrophic biomass and activity in different size classes in relation to the other parameters allowed us to precise the origin of the biomass fluctuations. The first bloom appeared to be controlled by selective grazing on small algae. The second algal development ended when N requirement represented at least 69% of N supply (in the N — NH₄ form). This control was enhanced by the appearance of rotifers, leading to a more complex equilibrium.     

北方泥炭沼泽中酚类物质释放的热敏感性研究:以英国威尔士地区雨养和矿养泥炭沼泽为例

利用高精度多梯度热培养系统,对英国威尔士地区两类典型的北方泥炭沼泽中酚类物质和溶解有机碳释放的热敏感性进行了为期1年的调查研究.研究结果表明,雨养泥炭沼泽(Bog)酚类物质释放的热敏感性Q10(总酚)月变化为0.92～1.57,而矿养泥炭沼泽(Fen)的月变化范围为0.93～1.30.酚类释放的热敏感性与土壤温度大致呈正相关关系.此外,土壤温度与溶解有机碳释放的热敏感性Q10(DOC)也呈正相关关系.总体上,雨养泥炭沼泽的热敏感性比矿养泥炭沼泽略高.除温度外,水文条件和植被等多种环境因子对酚类物质和溶解有机碳释放的热敏感性也有较大影响.研究结果还表明酚碳热敏感性比值Q10o(总酚)/Q10(DOC)相对稳定,土壤温度的变化对其影响有限.     

15N示踪-离子质谱法测定新生产力的研究

本文提出了~(15)N示踪-离子质谱法实测新生产力的方法,并于1991年11月—1992年5月结合胶州湾现场调查的实际样品,对示踪剂量、培养时间、样品贮存、消解剂量和时间、铵离子的扩散吸收,以及方法的空白值、检出限、精密度和准确度等进行了实验研究。结果表明,该法具有较高的精密度和良好的准确度,与经典的气体质谱法相比,还具有进样量少以及可同时分析~(15)N丰度、总氮浓度和水中铵离子浓度等特点,对于含氮量极低、铵氮再生迅速的海洋环境中新生产力的研究,具有特殊的意义。     

Benthic mineralization rates at two locations in the southern North Sea

Benthic oxygen uptake, sulphate reduction and benthic bacterial production were measured at two contrasting locations in the southern North Sea: the shallow and turbulent Broad Fourteens area in the Southern Bight, and the deeper Oyster Grounds, a deposition area, where thermohaline stratification occurs during summer. Oxygen uptake and sulphate reduction showed a clear seasonal pattern in the Broad Fourteens area, indicating a supply of carbon to the benthic system that is closely related to the standing stock of carbon in the water column. This close benthic-pelagic coupling is probably due to the influence of the tide in this part of the North Sea, which keeps the water column permanently mixed. At the Oyster Grounds, no seasonal pattern was observed. Peaks in oxygen uptake and sulphate reduction were found in winter. Irregularly occurring events, such as storms and fishery-related activities, are likely to affect the benthic mineralization patterns in this area. Annual benthic carbon mineralization rates estimated from oxygen uptake rates were 44 gC·m⁻² at the Broad Fourteens, and 131 gC·m⁻² at the Oyster Grounds, of which 26 and 28%, respectively, could be attributed to sulphate reduction (assuming an annual sulphide reoxidation rate of 100%). Although sulphate reduction rates in the southern North Sea are higher than previously suggested, aerobic respiration is the most important pathway for benthic carbon mineralization at the stations visited. Production rates of benthic bacterial carbon measured with labelled leucine were much higher than carbon mineralization rates based on oxygen uptake or sulphate reduction. This may either imply a very high bacterial carbon conversion efficiency, or point to shortcomings in the accuracy of the techniques. A critical evaluation of the techniques is recommended.