Analyzing of the Effects of Profit and Loss on Foreign Exchange upon Accounting Statement;
外币折算损益对会计报表影响分析
The paper makes a comparative analysis of the relation between calculated depreciation and counted devaluation and recovery of fixed assets and studies the influences upon current profit and loss by depreciation of fixed assets with different depreciation methods.
该文通过对固定资产减值与固定资产折旧的比较分析,研究了计提折旧与计提固定资产减值及恢复之间的相互 关系及在不同折旧方法下固定资产减值对当期损益的影响,并对由此带来的财务后果提出了值得思考的问题。
The paper elaborates the definition and classification of non-monetary transactions, so it deepens the understanding of profit and loss ascription and also the understanding of financial reports disclosure.
本文通过对我国第十个具体会计准则———非货币性交易中非货币性资产概念认识入手 ,阐述了“非货币性交易”的定义、分类 ,进而加深对非货币性交易损益归属及报表披露的认识 ,对于更深入掌握新准则提供了一个思路。
A study on economic cost-benefit analysis of project's environmental impact;
建设项目环境影响经济损益分析研究
In order to recommend the method and procedure of the cost-benefit analysis for the environmental impact assessment,its type of factors,measuring method,and the method of calculating and evaluating economic gains and losses are discussed.
为了介绍建设项目环境影响评价中环境经济损益分析的方法和步骤,对影响因子的类型及其量化方法、经济损益计算方法及经济损益评价方法进行了深入的探讨,在环境经济方面为建设项目审批及实施提供更加完善的依据;采用逐一列举的方法,说明环境影响经济评价在环评中所占的重要地位,指出对建设项目进行环境影响经济评价是今后环境影响评价发展的方向。
Cost-benefit analysis approach should be introduced into the appraisal by establishing "potential-resistance" model and AHP approach to decide the percentage of different elements.
应将环境经济学中的损益分析方法引入到城市用地生态适宜性评价当中,通过建立"潜力—阻力"模型,系统构建评价城市用地生态适宜性的综合指标体系,利用AHP法综合确定各因子的权重,以减少主观因素干扰;应用GIS技术,定量化揭示和反映城市用地的生态适宜性空间分布特征与差异,在此基础上进行合理的生态分区。