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 An improved dynamic inputoutput model is presented which can dynamically treat the relations between compensative investment and output reduction resulted from abandonment of fixed assets. Some examples for checking the correctness of this improved model are also given. Computer codes both for 'nuclear power program' and 'national economic planning program' in line with this improved model have been completed and satisfactory calculation results are obtained. Furthermore, theoretical analysis and demonstration... An improved dynamic inputoutput model is presented which can dynamically treat the relations between compensative investment and output reduction resulted from abandonment of fixed assets. Some examples for checking the correctness of this improved model are also given. Computer codes both for 'nuclear power program' and 'national economic planning program' in line with this improved model have been completed and satisfactory calculation results are obtained. Furthermore, theoretical analysis and demonstration about the stability of original model have been conducted and the conclusion from theoretical analysis is fully conformable with the numerical calculation. It shows this improved model is essential, correct and feasible.  分析了补偿投资与减产(因固定资产报废而造成的)之间的关系动态化,给出了改进的动态投入产出模型,用几个例子对改进模型进行了验算。研制了改进模型的核电规划计算软件和国民经济规划软件,均获得较好的计算结果。对原模型的稳定性问题,也进行了理论分析和证明。理论分析和数值计算得出的结论是一致的,说明改进模型是必要的,正确的和可行的。  An improved dynamic inputoutput model is presented which can dynamically treat the relations between compensative investment and output reduction resulted from abandonment of fixed assets. Some examples for checking the correctness of this improved model are also given. Computer codes both for 'nuclear power program' and 'national economic planning program' in line with this improved model have been completed and satisfactory calculation results are obtained. Furthermore, theoretical analysis and demonstration... An improved dynamic inputoutput model is presented which can dynamically treat the relations between compensative investment and output reduction resulted from abandonment of fixed assets. Some examples for checking the correctness of this improved model are also given. Computer codes both for 'nuclear power program' and 'national economic planning program' in line with this improved model have been completed and satisfactory calculation results are obtained. Furthermore, theoretical analysis and demonstration about the stability of original model have been conducted and the conclusion from theoretical analysis is fully conformable with the numerical calculation. It shows this improved model is essential, correct and feasible.  分析了补偿投资与减产(因固定资产报废而造成的)之间的关系动态化,给出了改进的动态投入产出模型,用几个例子对改进模型进行了验算。研制了改进模型的核电规划计算软件和国民经济规划软件,均获得较好的计算结果。对原模型的稳定性问题,也进行了理论分析和证明。理论分析和数值计算得出的结论是一致的,说明改进模型是必要的,正确的和可行的。  In recent years,the implement of《Accounting System of Institutions》promote healthy,sustained and stable development of institutions accounting,but along with the changes of the times and the deepening of finance system reform,the limitations of the present accounting system have appeared gradually.It shows some shortcomings from next respects: 1.while fixed assets are purchased,the item entering into the account book has direct effect on the present profit and loss;2.calculating and extracting depreciation in... In recent years,the implement of《Accounting System of Institutions》promote healthy,sustained and stable development of institutions accounting,but along with the changes of the times and the deepening of finance system reform,the limitations of the present accounting system have appeared gradually.It shows some shortcomings from next respects: 1.while fixed assets are purchased,the item entering into the account book has direct effect on the present profit and loss;2.calculating and extracting depreciation in the process of using fixed assets are not stipulated,this can not show really the level of goods damaged;3.book value of fixed assets do not tally with the real value,this can not show really total assets and net assets of institutions;4.the discard of fixed assets as useless have effect on assets accounts of administrative organizations and institutions.  近些年来,《事业单位会计制度》的实施,促进了事业单位会计核算的健康、持续、稳定发展,但随着时代的变迁和财政体制改革的不断深入,现行制度的局限性已突显出来,主要表现在:1.固定资产购置时入账科目的选择直接影响当期损益;2.固定资产使用过程中没有规定计提折旧,不能全面真实地反映事业单位固定资产的损耗程度;3.固定资产的账面价值与实际价值不符,不能如实反映事业单位的资产总量和净资产保有量;4.固定资产报废与否对行政事业单位清产核资的影响。  
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