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随着国家对环境保护的重视,环保企业近年来迅速发展已成为一个新兴的朝阳产业,如何规范污水处理工程建设中建造合同的会计核算已成为每一个环保企业必须面对的问题。本文对环保企业在执行《企业会计准则第15号―建造合同》中存在的问题进行了细致的分析,并提出了一些解决对策,使环保企业执行建造合同准则能得以顺利实施。 相似文献
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刘艳春 《湖南环境生物职业技术学院学报》2011,17(2):42-44
融资是企业筹集资金目前经常会运用的方式,企业融资就是指因为企业需要调整资本结构、生产经营管理、对外投资决策一系列活动希望通过金融机构和金融市场,运用适当的方式及手段获取所需资金的一种理财活动.企业获得资金转移信息的主要渠道是来自于会计领域,那么新企业会计准则制度的实施,必然有一些新的规定将对企业融资决策产生影响,此篇论文就将从这个角度探讨. 相似文献
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Gideon Fishelson 《Journal of the American Water Resources Association》1973,9(4):801-815
The study contains the methodology of finding the optimal time to start the operation of a desalting plant or any other non conventional source of water for agricultural use in Israel. The essence of the methodology is the moving equilibrium price and quantity of agricultural products. The market of agricultural products is represented by a single demand curve and a supply curve which is derived from the agricultural sector production function. Both the demand for and the supply of agricultural products functions are shifting over time. The marginal value product of water is the critical value that determines the optimal time of a desalting plant. The study is static in the sense that dynamic aspects per se are not dealt with-e.g. learning by doing of building and operating desalting plants. The empirical results although used for illustrative purposes can be used as reference points for other detailed and more ‘exact’ studies on water desalination. 相似文献
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The Kyoto Protocol is the first step towards achieving the objectives of the United Nations Framework Convention on Climate Change and aims among others to promote ‘the protection and enhancement of carbon sinks and reservoirs’. To encourage afforestation for carbon sequestration a project must be economically viable. This study uses a model to analyse the impact on project viability of a range of carbon monitoring options, international carbon credit value and discount rate, applied to a Pinus radiata afforestation project in New Zealand. Monitoring carbon in conjunction with conventional forest inventory shows the highest return. Long-term average carbon accounting has lower accounting costs, compared to annual and 5 yearly accounting, as monitoring is only required every 5–10 years until the long-term average is attained. In this study we conclude that monitoring soil carbon stocks is not economically feasible using any of the accounting methods, when carbon is valued at US$ 10/t. This conclusion may be relevant to forest carbon sequestration projects elsewhere in the world and suggests care is needed in selecting the appropriate carbon monitoring options to avoid the risk that costs could be higher than any monetary benefits from terrestrial carbon sequestration. This would remove any commercial incentive to afforest for carbon sequestration reasons and severely limit the use of forest sinks as part of any package of measures addressing the ultimate objective of the UNFCCC. 相似文献
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对环境资产的确认是研究其计量、记录与报告的前提。本文在阐述环境资产分类基点和与其他会计要素相关关系的基础上,通过比较分析学术界环境资产的确认方法,提出从微宏观角度分别确认环境资产的主张,并讨论了其适用性。 相似文献
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医院会计核算与成本核算一体化的刍议 总被引:1,自引:0,他引:1
肖高峰 《湖南环境生物职业技术学院学报》2008,14(2):35-37
目前大多数医院成本核算没有与会计核算资料共享,不利于医院成本核算和管理.此文从医院会计核算与成本核算的概念入手,着重阐述医院会计核算与成本核算化一体化内容,并提出了一体化具体措施及要求,使院领导能及时、客观地掌握医疗活动成本运行状况,为增收节支及发展战略决策提供可靠依据.参6. 相似文献
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针对沈阳市环保系统实行会计集中核算制的背景、意义及会计核算中心运行状况进行详细地分析,总结了当前实行会计集中核算制的积极作用和存在问题,同时提出了完善会计集中核算制的相关措施。 相似文献
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分析了污水处理厂温室气体排放源,以及现有核算方法的特点和不足,提出一种污水处理厂温室气体排放核算方法,核算范围包括污水处理系统废水处理环节的甲烷(CH4)和氧化亚氮(N20)直接排放,以及能耗、药耗隐含的间接排放.以江苏省某典型污水处理厂为例进行温室气体排放核算,结果表明,电力消耗是污水处理厂CO2排放的主要来源(占比53.85%),CH4排放占比为28.96%.基于此,从节能降碳、降耗增效和工艺优化3个方面提出污水处理厂温室气体减排路径,建议尽快组织制定统一的核算技术指南,开展重点污水处理厂温室气体排放监测试点. 相似文献