核算

Firstly, the author point out the essential prerequisite of accounts designing, including the adjustment of accounting content, scope and classification.

首先，指出了进行环境一资源经济核算帐户设计的必要前提，包括核算内容与范围的调整、核算分类与分类标准的调整等问题。

Some accounting examples are provided in this essay, and based on these examples the writer tries to explore the deviation in amount generated as the different weight is selected in the accounting, and impact of the new standard on the normal operation of an enterprise today such as cost accounting , profit adjustment and complication of tax payment.

随之而来的影响及问题是本文探讨的对象，主要针对例题入手分析核算中权数选择的不同所带来的金额上的差异以及新准则对现今企业日常经营活动的影响，例如：成本的核算，利润调整及纳税复杂化。

China's existing indicates accounting system is based on the cash basis, although the collection and payment system in the past to achieve a long period of time as China's budget based on the accounting major component of, but also played an important role.

摘 要：我国现行的预算会计核算基础是收付实现制，虽然收付实现制在过去很长一段时间充当着我国预算会计核算基础，也发挥过重要的作用。

Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.

现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。

At the basic of the review of traditional intangible assets in the side of affirmance、dimension、amortization and publication, this article analyses the problems of the Traditional intangible assets accounting, which is in the age of the knowledge-based economy, and introduces some concrete steps of enlarging its vange, improving the method of dimension and amortization, then beefing up the content of a financial statement.

本文在对传统无形资产会计核算的确认、计量、摊销、披露四个方面进行评述的基础上，分析了进入知识经济时代传统无形资产核算所面临的问题，并提出了拓展无形资产的范围，改进无形资产的计量、摊销的方法及充实财务报表的内容等具体措施。

To make cost accounting is satisfied better internally, external information requirement, the article put forward to break traditional book-keeping method, in account build besides the system multivariate the cost accounting system of costing system and method.

为使成本核算更好地满足对内、对外的信息需求，本文提出了打破传统簿记方法，在账户系统之外建立多元成本计算体系的成本核算体系和方法。

It is this ability to assign costs by activity that gives ABC a finer resolution and avoids the over or under assignment of costs by the lump sum averaging of using only one or two cost drivers.

它是通过有效的方法来实现成本核算的，给ABC系统输入一个更好的解决办法，而且要避免仅使用一个或两个成本核算因子来求出平均数的方法导致对成本过高或过低的核定。

Based on the hospital cost accounting, for example, to explore the establishment of a hospital's accounting system.

本文以医院成本核算为例，探讨了医院建立成本核算体系的措施以及注意的问题。

In the process of researching, the writer points out the development condition of our country current asset of hydropower and some problems existed in the development process basing on the condition of our country's hydropower resources.

由于水能资产价值核算是水能资产价值实现的前提，所以本文对水能资产价值的核算理论做了简单的介绍。在此基础提出了本文的重点研究的内容，即水能资产价值实现问题。

But traditional business accounting hasn't direct provision about how to account these environmental events, so standardizing the accounting of enterprise's environmental protection business on system level , namely establishing enterprise environmental accounting system is the product of incorporating environmental protection business into business accounting system.

随着环境问题的日益突出，企业发生的环境事项也越来越多，然而传统的企业会计对这些环境事项并没有明确的核算规定，因此在制度层面上规范企业环保业务的核算，即构建企业环境会计制度，是将环保业务核算融入企业会计制度的产物。

Cynanchum Lingtai apricot production in the average weight 65 grams, the brightly-colored fruit, juicy rich, sweet-sour taste, sweet from the nucleolus, when the late Qing Dynasty famous Shaanxi, Gansu provinces, the Qing imperial court Tongzhi tribute for years.

灵台生产的牛心杏平均单果重65克，果实色泽鲜艳，汁多味浓，甜酸适口，离核仁甜，清末时就驰名陕、甘两省，清同治年间曾为朝廷贡品。

Chenopodium album,Solanum nigrum, and Amaranthus retroflexus were very susceptible to the herbicides. Polygonum persicaria and Abutilon theophrasti were relatively less susceptible to the herbicides, and Lycopersicon esculentum was not susceptible to it. The relationship between reduction rates of weed biomass and PPM values of weed leaves 2,4, and 6 days after treatment was established.

供试的6种杂草对该混剂的敏感性存在显著差异：红心藜Chenopodium album、龙葵Solanum nigrum和反枝苋Amaranthus retroflexus对该混剂最敏感，ED90值分别为47.65、71.67和29.17g/hm2；春蓼Polygonum persicaria和苘麻Abutilon theophrasti敏感，ED90值分别为96.91、114.20g/hm2；而番茄不敏感。