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。     

Estimation of groundwater recharge using the soil moisture budget method and the base-flow model

A detailed characterization of the site is crucial to designing an efficient method of managing the risks associated with tailings from abandoned mines. Therefore, samples collected from various depths within tailings in Guryong mine, Korea, were analyzed for their chemical, physical and mineralogical characteristics. All samples of the Guryong tailings had acid-generating potential. However, in the oxidation zone, the net acid generation (NAG) was low (30 kg H₂SO₄ t⁻¹) although the acid neutralization potential (ANP) was less than zero. The ANP values in the unoxidation zone were higher (> −56.0 kg CaCO₃ t⁻¹) than in the other zones. As a result, the amount of alkali ions that are needed to neutralize the acid needs to be considered. In this experiment G3, G4 and G6 drill cores containing fine tailings particles near the unoxidation zone were observed to contain calcite (CaCO₃) with acid-neutralizing capacity. A low pH (2−4) in the oxidation zone of the tailings changed to a neutral pH in the unoxidation zone of the tailings. These results suggest that the acid-neutralizing capacity of the tailings was controlled by particle and mineral composition of tailings.     

Commentary and critique of “accounting for mineral resources: Issues and BEA's initial estimates”

The Bureau of Economic Analysis (BEA), U.S. Department of Commerce, in keeping with broad international efforts to green national gross domestic product (GDP) accounts, has attempted to create satellite accounts for mineral depletion. The present paper criticizes the BEA's unit rent measure of resource depletion, which is based upon Hotelling's pure theory of exhaustion. Following a thorough criticism of Hotelling's theory as a real-world model of mineral prices, practical issues related to the treatment of recycling, exploration, definition of reserves/resources, and their valuation/exploitation are introduced. For crude oil and natural gas and the nonfuel minerals, specific application problems of joint products and residuals complicate BEA's assumptions and efforts.     

Estimation of runoff distribution within river systems: Application to the Lena Basin (Siberia)

A channel account approach is proposed to estimate longitudinal changes in runoff along large river systems. This new method provides a quantitative basis for describing the fluvial transport of suspended particulate material and dissolved substances. This method includes an evaluation of basic elements of water balance in separate sections of the river network and subsequent correction of channel accounting equations for the entire system using a maximum likelihood principle. To calculate water discharges of tributaries that have no hydrological information, structural analysis of river network is performed. This approach provides less error in comparison with traditional methods of estimating lateral inflow. The method is used to trace water discharge with increasing distance along the Lena river basin and to evaluate the contribution of geologically and lithologically uneven sub-basins in water discharge formation during a summer low water period.     

企业内部会计控制弱化及其对策

列举了企业内邵会计控制存在的内部会计系统控制机制不健全，监督、考核机制乏力，财务控制存在漏洞、公司企业治理结构不完善等目前企业内部会计控制现状及重点存在问题。提出了完善企业的内部会计控制环境．不相容职务必须分离，强化监督，督促实施，加强会计基础工作，完善会计电算化管理，规范业务处理程序等具体改进建议。     

试论会计信息的作用

立足会计信息在国民经济中的地位，分析了会计信息的作用，提出了会计信息质量是建立诚信社会的保障。     

海洋生产总值核算方法研究

在分析借鉴国内外海洋经济核算相关方法的基础上,研究探索了我国海洋经济核算的模式,以海洋生产总值核算为突破口,系统提出了我国海洋生产总值(GOP)核算的三种基本方法,即剥离法、扩展法、外推法。同时,对几种核算方法进行了综合分析和评估。为我国开展海洋经济核算工作打下了良好的基础。     

Measuring Tourist’s Water Footprint in a Mountain Destination of Northwest Yunnan, China

Monitoring and minimizing tourist’s water consumption is essential for the sustainable development of mountain destinations in the world. However, available data and a generally accepted protocol on such measurement are still limited. This study uses water footprint accounting to quantify tourist’s water demand in the Liming valley, a World Heritage site and a rapidly growing tourism destination in Northwest Yunnan, China. Both the water for direct and indirect use is taken into account based on the consump...     

基于SDS评价模型的区域生态环境地质质量评价——以海南岛西南部为例

文章借鉴SDS(可持续发展系统)评价模型,在生态环境地质调查的基础上,综合考虑了评价区气候条件、区域地质条件、地质灾害、土地资源、植被条件、人类活动强度等控制生态环境地质质量的基本指标,建立区域生态环境地质评价模型,并应用于海南省西南部的生态环境地质评价,结果表明该模型具有简单、实用的特点。