聯合成本計算 的英文怎麼說

中文拼音 [liánchéngběnsuàn]
聯合成本計算 英文
joint costings
  • : Ⅰ動詞(聯結; 聯合) unite; join Ⅱ名詞(對聯) antithetical couplet
  • : 合量詞(容量單位) ge, a unit of dry measure for grain (=1 decilitre)
  • : Ⅰ動詞1 (完成; 成功) accomplish; succeed 2 (成為; 變為) become; turn into 3 (成全) help comp...
  • : i 名詞1 (草木的莖或根)stem or root of plants 2 (事物的根源)foundation; origin; basis 3 (本錢...
  • : Ⅰ動詞1 (計算) count; compute; calculate; number 2 (設想; 打算) plan; plot Ⅱ名詞1 (測量或計算...
  • : Ⅰ動詞1 (計算數目) calculate; reckon; compute; figure 2 (計算進去) include; count 3 (謀劃;計...
  • 聯合 : 1 (聯系使不分散;結合) unite; ally 2 (結合在一起) alliance; union; coalition 3 (共同) joint;...
  • 計算 : 1 (求得未知數) count; compute; calculate; reckon; enumerate 2 (考慮; 籌劃) consideration; pla...
  1. In recent years, plentiful and substantial fruits achieved by the lb method in simulations of hydraulics, multiphase flows, flows in porous media and heat transfer as well as magnetohydrodynamics, have revealed a broad perspective of application of this method, it will become a powerful competitor to the conventional approaches. in order to absorb the recent achievement in theory and application of the lb method, explore new ways in hydraulic computation to promote the development of practice, some work is car ried out in this thesis, as following : advances in the theory research and application, deductive process of the d2q9 model and some other commonly used models of the lb method are summarized. based on the hydrodynamic and general boundary conditions, a new joint boundary condition is presented, it integrates advantage of the two conditions above and obtains very good results in dealing with all kinds of boundaries of flow fields

    為了消化和吸收近年來lb方法在理論和應用方面的新果,探索在水力方面的新途徑以促進lb方法實用化的發展,文進行了下列研究工作:綜述了lb方法在理論研究和實際應用方面的新進展,以及d2q9模型的推導過程和其他一些常用的模型;在水動力邊界條件和通用邊界條件的基礎上提出了一種新的邊界條件方法,它綜了上述兩種邊界條件的優點,在流場的各種邊界處理中取得了非常好的效果,經過模塊化的處理以後這種邊界條件具有更好的實用性;針對均勻網格的lb方法效率較低的不足,提出了雙重網格的latticeboltzmann方法,通過二維poiseulle流動、后臺階流動和渠道方槽流動三個例的模擬,證明這種方法能夠明顯地提高流場模擬的效率;此外,根據復雜區域流場的特徵提出了latticeboltzmann方法的分塊-耦法,利用lb方法的特性實現塊與塊之間的數據交換,充分利用資源提高效率,通過對「 t 」型、 「十」型和「 x 」型分岔管道流場的模擬,展示了這種演法的特徵和優點,以及它所具有的應用前景。
  2. The important meaning in which this direction studied has lain in establishing the connection between the material science of concrete and civil engineering, analyse the strength in terms of material microcosmic or the mesoscopic, have important meaning to understanding, know the essential law of the strength of concrete. this text divides six chapters altogether. chapter one reviewed the pore structure in nowadays domestic and international research current situation, including the concrete examines research, research of the pore structure model and the research current situations of pore structure and strength relation of the pore method, have introduced some most important achievements of structure research of pore ; chapter two narrated much yardstick of the material mesoscopic structure of concrete and principle of examining pore technology of material of concrete, and the commonly used sign parameter in discussedding the pore and material pore of quito of cement and analyse, have explained that the influence factor of mip to the result of study of pore, has pointed out the limitation in mip in the pore structure ; analyse porosity and strength relation development course of model emphatically, and has carried on comparative analysis to the existing model, has pointed out the weak point of the original model ; on the basis of " ing integrate synthetically ", propose concrete pore structure compound body model and pore physical model of systemlex body ; chapter five carried on the corresponding test data to compares to the model parameter appearing in model of chapter four with and analyses, have received k value of the characteristic of strength of matrices of reflecting according to the method to return to analysis, and calculate the influence produced on the strength of concrete in revision that can probed into the content of cement, elastic mould and surface energy, exactness of the inspection model ; chapter six is the conclusion, according to studying the survey this text to some research conclusions of the pore structure and making corresponding prospect to the structure development of pore

    第一章回顧了孔結構在當今國內外的研究現狀,包括混凝土測孔方法的研究、孔結構模型的研究及孔結構與強度關系的研究現狀,介紹了孔結構研究方面的一些最重要的果;第二章敘述了混凝土材料細觀結構的多尺度性及混凝土材料測孔技術的原理,並討論了水泥基多孔材料孔隙分析中常用的表徵參數,也說明了壓汞法測孔對研究結果的影響因素,指出了壓汞法在孔結構研究中的局限性;第三章是著重分析了孔隙率與強度關系模型的發展歷程,並對已有的模型進行了比較分析,指出了原有模型的不足之處;第四章在「綜」的基礎上,提出了混凝土孔結構復體模型和孔系統的物理模型,並模擬了該模型下由各單體並的復體的斷裂過程,最後根據所建模型編制了相應的程序,可根據輸入的孔徑分佈與水泥含量等參數,實現混凝土理論強度的;第五章對第四章模型中出現的模型參數進行了相應的試驗數據對比分析,根據回歸分析的方法得到了反映基體強度特徵的k值,並從理論上探討了水泥含量、彈性模量和表面能的修正對混凝土強度產生的影響,檢驗模型的正確性;第六章是結論與展望,根據研究綜述了文對孔結構的一些研究結論並對孔結構發展作了相應的展望。
  3. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會準則第1號財務報表之呈列香港會準則第2號存貨香港會準則第7號現金流量表香港會準則第8號會政策會變動及誤差香港會準則第10號結日後事項香港會準則第12號所得稅香港會準則第14號分類報告香港會準則第16號物業廠房及設備香港會準則第17號租賃香港會準則第18號收入香港會準則第19號雇員福利香港會準則第21號匯率變動之影響香港會準則第23號借貸香港會準則第24號有關連人士披露香港會準則第27號綜及獨立財務報表香港會準則第28號營公司投資香港會準則第32號金融工具:披露及呈列香港會準則第33號每股盈利香港會準則第36號資產減值香港會準則第37號撥備或然負債及或然資產香港會準則第39號金融工具:確認及量采納以上新香港財務報告準則對集團之會政策造下列影響: i香港財務報告準則第3號並無造任何影響,皆因新準則並不影響集團。
  4. A united stimulation acquisition algorithm was designed for detecting the faulty circuits under automatic test equipment in order to decrease the test cost

    了適自動測試系統進行模擬電路參數故障檢測的激勵方式提取演法以降低測試
  5. In order to develop and consummate the analysis theory and calculation method of base - isolated structures, based on the research on restoring force model of isolation systems and the analysis on the nonlinear seismic response of base - isolated structures, the analysis on multi - dimensional and lateral - torsional coupled seismic response of base - isolated structures is developed in this paper. according to the mechanical performance of isolation systems, detailed analysis and improvement of the present research, an unilateral and a bilateral coupled visco - elastic hysteretic model for rubber bearings, an unilateral and a bilateral coupled visco - elasto - plastic differential hysteretic model for lead rubber bearings, an unilateral and a bilateral coupled modified visco - plastic differential hysteretic model for sliding friction bearings are proposed

    為進一步發展和完善基礎隔震結構分析理論和方法,文以隔震系統恢復力模型研究及基礎隔震結構非線性地震反應分析為基礎,對基礎隔震結構的多維地震反應及平?扭耦地震反應開展了以下幾方面的研究工作:根據隔震系統力學性能的特點,在現有研究果的基礎上,對隔震系統恢復力模型進行了改進和創新,提出了普通疊層橡膠支座單向及雙向耦粘彈性恢復力模型,鉛芯疊層橡膠支座單向及雙向耦粘彈塑性微分型恢復力模型,摩擦滑動支座單向及雙向耦修正粘塑性微分型恢復力模型。
  6. This paper analyses current situation of chp and situation of development, use evaluating energy utilization - - based on electricity comparing with state calculated method - - based on heat, calculates the operating data of baotou second thermal power plant heat supply system , extends the study of heat supply performance to heat net and heat consumer, synthetically analyses heat load characteristic 、 pipe net property and heat supply distance witch effect heat supply cost. the paper studies the thermal power performance of thermal power plant total energy system, discuss heat supply cost which effect the development of chp

    文對熱電產的現狀及發展情況進行分析,採用能源利用系統性能評價指標體系及其評價指標? ?電量法與國家目前採用的法定量方法? ?熱量法進行比較,通過對內蒙古包頭第二熱電廠供熱熱源系統及供熱熱網系統的熱電產運行數據進行分析,將供熱過程的熱力性能研究延伸至熱網和熱用戶,分析用戶終端的能源利用情況,針對內蒙古地區主力機組和地區條件,綜分析了熱負荷特性、管網性能及供熱距離對供熱的影響,研究了熱電廠總能系統的熱力性能,對困擾熱電產的供熱進行了探討。
  7. As the step of the color tv ( the second generation ) to the digital tv ( the third generation ) is larger and larger, the research of digital television terrestrial broadcasting ( dttb ) become more and more important in china, we are concentrating on the standard of dttb which is suit for our country after describing and analyzing the technical stipulation and speciality of dttb, this paper compares atsc 8 - vsb with dvb - t cofdm and isdb - t bst - ofdmo the emphasis of this article lies in the technical solution about transferring system, channel coding is important component of dttb, which can resist from the bad circumstances o because of lots of varieties and different performance, channel coding become one of the emphasis of the research work this paper analyzes and researches the theory and performance of the different channel coding particularly, points out an effective theoretic analysis method and computer demo of performance comparison a theoretical method for estimating the performance of concatenated codes is proposed in this paperc this is achieved by combining the performance of single level coding rayleigh fading channel and the character of channel modulation it may be useful to research and development of the future digital television terrestrial broadcasting standard of our country

    通道糾錯編碼是數字電視地面廣播傳輸系統的重要組部分,是抵禦地面惡劣環境的有效手段。由於通道編碼的種類繁多,性能各異,因此是目前研究工作的重點之一。文詳細分析和研究了幾種通道糾錯編碼的原理和性能,並針對外碼內碼級糾錯結地面通道瑞利衰落提出了一種有效的理論分析方法和性能的機比較演示方案,總結了不同級方案的性能特點,對於我國目前的數字電視地面廣播標準的研究和通道級糾錯方案的確立及其參數選擇具有一定的參考價值。
  8. Therefore, the risk source of regional water system can be confirmed, the risk degree at varies planning year and the strategic planning flames can be carried out in the future and realize sustainable social a nd economic development and water resource sustainable utility. thus the study on regional water resource risk management has theoretic and practical value. taking the capital circle region as the case study, the paper systemically studies the theories and methods of regional water resource risk management based on concerned specialty knowledge, such as systems engineering, probability theory, water resources and hydrology, fuzzy mathematics and compute mathematics

    研究在繼承已有研究果的基礎上,以首都圈(京、津地區)為例,綜運用水資源工程、風險分析理論、系統工程、概率論、模糊數學、數學等相關專業知識,對區域水資源短缺風險管理的理論與方法進行了系統研究,文特色在於對風險分析理論的系統化、實用化和理論系實際方面貢獻,主要研究內容涵蓋如下方面: ( 1 )對水資源風險的定義進行了詳細闡述,建立了水資源系統可靠性和風險系統框架,構建並描述了水資源風險的性能指標,對水資源系統的風險屬性和風險特性等進行了分析。
  9. In this paper, we use fft beam - - form technique to increase the number of beams and bearing deviation indicator ( bdi ) and sp1 it - - aperture corre1ation a1gorithms are used to estimate the time of arrival ( t0a ) and direction of arriva1 ( d0a )

    文在分析借鑒國外資料的基礎上,研究了利用fft波束形技術來增加波束形數目,並應用bdi演法和分裂孔徑相關法來完對海底回波信號的時間和方向的等相關技術對海試數據進行處理。
  10. With the using of microsoft visual basic 6. 0, a multimedia computer - aided design system of small type pumping irrigation district is developed in this paper. provided with the live multimedia messages as well as a good man - machine conversation mechanism, this system can help the user to finish the planning of an pumping irrigated area such as the layout of canal system, the selection of pump models, the establishment of the irrigation program, the calculating of canals " parameters, the estimate of the project magnitude, the selection of the field constructions, the economic analysis of the project, the output of results, etc, a new oo ( object oriented ) programming method is adopted in this system, various softwares are integrated in this systems as well by the " automation " technic provided by vb, in addition, the multimedia technic is applied to this system for the first time, it makes the system easy to ope rate. as for the optimization of the canals " section, a new optimization method is adopted based on the existing theories about the canals " section, and in this way, with the purpose of minimizing the project ' s investment as well as a stalized canal, limited by the longituding slope, the canals " best feasible parameters can be deduced. furthermore, a integral method to reckon the earth work is developed in this paper, by this way, the estimate precision of the earthwork is enhanced notably. this paper includes the particular illumination for the developing procedure of each systems " segment, and in the end, the directions of the system are demonstrated in a sample area which lies in the zhaija village, taizhou city, jiangsu province, the running results showed that the initial purposes are achieved effectively, and it has a preferable practicability

    在渠道縱橫斷面優化方面,文在利用已經比較熟的縱橫斷面優化理論的基礎上,提出以工程總費用最小為目標函數,以渠道縱坡i為控制變量,以渠道不沖不淤流速及灌區允許地面比降為約束條件,通過縱橫斷面動優化的方法得到渠道的最佳工程可行的斷面參數。另外,針對部分地區的取土困難的狀況,文採用積分法渠道工程土方量,從而大大提高了土方量的估精度,有助於準確控制工程投資規模及資金投向。文詳細闡述了該系統所採用的編程方法、系統構、系統各組模塊的開發過程以及灌區規劃所採用的優化方法及原理,最後應用系統對泰州市翟家村機電灌區進行規劃設,運行結果證明其操作比較簡便,界面友好,運行速度快,規劃理,基達到了系統預定的要求,具備較強的實用性。
  11. This paper is subject to national emphasized groundwork research item named conception validation about the new process of coal translation and optimization integration of the process, and it focuses on the research of the monitoring and controlling system of circulation fluidized bed ( cfb ) multi - generation test - bed according to the test - bed project of zhejian university institute of thermal power engineering cfb multi - generation system combining combustion & gasification test - bed, while considering an utilizing advanced technology and experience domestically and abroad

    課題從屬于國家重點基礎研究規劃項目一煤轉化新過程概念驗證及過程的優化集課題,結浙江大學熱能工程研究所循環流化床燃燒氣化熱電氣多產試驗臺,根據試驗臺的實際情況,借鑒國內外的先進技術和經驗,對循環流化床多產試驗臺的機監控系統應用進行了深入的研究。
  12. This paper combines the application and research of cellular manufacturing resource management system in high - efficient numerical control machining technique research of commission of science technology and industry for national defense and demonstration project research of chengdu aerocraft corporation, studies and practice the management of workshop ' s resource management which according to mrp hand jit " s thoughts and the characteristic of manufacturing execution system to meet advanced management concept ; have realized the computer - assisted management of the measuring tool, cutter, fixture and material in numerical control manufacturing center of chengdu aerocraft corporation, have introduced some manage method, concept and the management thought in production planning and controlling management, stock management and cost management ; makes the information of cost manage department, technology department and resource management department can be shared and integrated with each other, have guaranteed the production of numerical control manufacturing center of chengdu aerocraft corporation can go on by order ; this paper is taking the management of cutter as a sample, have studied the major working process and the realistic demand of resource management in the environment of numerical control ; have established systematic function model and information model with the method of idefo, idef1x ; under the support of intranet, with the method of joint application and development, combines advanced management theory and reality, using mature software development tool, this paper have developed the computer - aided manufacturing resource management software under the pattern of c / s

    文結國防科工委「高效數控加工技術研究?飛示範工程」課題中單元化製造資源管理系統的研究與應用,從車間層開始圍繞製造資源劃( mrp )和準時制生產( justintime ,簡稱jit )的需求並結製造執行系統( manufacturingexecutionsystem )的特點對車間資源的管理作了一定的研究和探討,並付諸實踐,以適應先進的管理理念;實現了飛數控加工中心刀具、量具、工裝、物料等製造資源的機輔助管理,介紹了一些劃與調度管理、庫存管理、管理的管理思想、理念及方法,完了與車間生產調度部門、工藝部門、經營管理部門的信息共享和集,從製造資源的角度保證了飛數控加工中心的生產能有序、受控的進行;對今後的車間層製造資源管理探索出了一條切實可行的解決途徑。文以刀具管理為例,研究了高效數控環境下製造資源管理的現實需求及主要的工作流程;採用idefo 、 idef1x方法建立了系統的功能模型和信息模型;並在車間局域網的支持下,採用應用開發( jad )方法(即程序開發人員與最終用戶共同開發系統) ,以先進的管理理論為指導,結生產現場的實際情況,利用熟的軟體開發工具開發了c s模式下的機輔助製造資源管理系統軟體。
  13. With fast development of our country " s gas industry and air ' s increasingly serious contamination in city, using gas instead of coal and supplying energy in high efficiency and cleanliness has become necessary way in city. there are different problems in the current heating ( air conditioning ) systems. in the cogeneration system, heat and power affect each other, heating - pump heating ( aie conditioning ) system can not satisfy the peak load very well, the cost of gas fuel in boilor heating sestem is so high. the high generating efficiency of the diesel - engine two - sourse heating ( air conditioning ) systems is limited in range of 100kw - 1000kw, the heating scope is so limited. combined cycle of two sourse heating ( air conditioning ) system is most suitable selection to buesness community with big scope my paper aim at this syetem ' s primary question when it is applied in our country - - - - bringing project into execution and technology economy feasibility and off - design performence, combined with a certain demonstrating project in beijing buesness community, going along with calculating and analyzing, drawing out some efficient datas and conclusions, based on this, bringing out primary alements affecting combined cycle of two sourse heating ( air conditioning ) system " economics

    熱電產系統熱電相互牽連,熱泵供暖(空調)系統不容易很好地滿足尖峰負荷,鍋爐供暖系統供熱中天然氣燃料構過高,內燃機雙源供暖(空調)系統的高發電效率僅限於100kw - 1000kw負荷范圍,供熱面積有限。對于大面積的商業園區、居民小區,燃燒天然氣的燃氣-蒸汽循環雙源供暖(空調)系統是最佳選擇之一。論文針對該系統在我國應用時的主要問題- - -方案的技術實施與技術經濟可行性,結北京某一商業園區示範工程,進行了系統的與分析,得到了有效的數據與結論,在此基礎上,提出影響循環雙源供暖(空調)系統經濟性的主要因素,並進行敏感性分析,得出有益的結論;最後通過各種供暖方案的比較分析回答了某些人對該系統的疑慮和不解,並指出系統的優化方向。
  14. In this thesis, abundant statistical data are contained, two methods are employed to give a positive analysis on the elasticity of demand ( eod ) of i & e in china during the period from 1990 to 2001 from the following three aspects : firstly, regression analysis is applied to calculate the average eod of the general i & e. generally speaking, the export is rich in price eod while the import has a poor one. in addition, the absolute value of the sum of these two kinds of elasticity is higher than 1, which accords with marshall - lener condition and proves that devaluation of rmb should be helpful to improve the trade balance. suggestion is further provided such as cutting off producing cost of export, improving technology and implementing strategy of import substitution to improve trade balance

    文運用豐富的統數據資料、兩種方法、從三個層次實證分析了1990 - 2001年我國進出口商品的需求彈性:首先,運用回歸分析法總體進出口商品的平均彈性,得出我國出口商品總體富有價格彈性,而進口商品總體缺乏價格彈性,進出口需求價格彈性之和的絕對值大於1 ,符馬歇爾?勒納條件,人民幣貶值有助於改善貿易收支的結論,並提出降低出口商品生產、提高生產技術水平、實施進口替代戰略來改善貿易收支;其次,運用彈性定義法逐年約100種主要出口商品和約50種主要進口商品的總體需求價格彈性,對其結果進行分析,進一步驗證了前述結論;再次,運用彈性定義法逐年農產品、鋼鐵、汽車、醫藥等五大類八種商品的進出口需求價格彈性,根據其不同的分佈狀況,系實際經濟情況,提出相應的匯率、價格及產業政策以改善貿易收支。
  15. In this thesis, we realize the web - based rtu in telecontrol system for electrical railway systems by using new techniques of computer, communication, and existing the resources of super - speed fiber optic cable that we have already had. besides, we also realize the multi - receiver of the rtu real - time information and the consistency of the information ; the bottleneck problem of the communication and " information solitary island " can also be solved. improving the consistency and real - time performance of information transmission, sending all kinds of information more accurate, safety and faster to the places where the information is required and receiving permitted, realizing larger scope information sharing are all newly and highly anticipated projects in the area of supervise and control

    最大程度的結新型機通信、網路及軟硬體技術,利用目前已經具備的高速光纜通道資源,實現scada系統被控端基於web方式的廣泛網,可以解決rtu信息一發多收、一致性,通信瓶頸及『信息孤島』等問題,提高信息傳輸的實時性和一致性,把各種信息更加準確、安全、快速的送到所有需要並被允許的地方,實現更大范圍的信息共享,是目前監控領域的一個嶄新而又備受關注的課題,文首先綜述了電氣化鐵道scada (電鐵scada )系統的三大組部分:調度端、被控端和通信通道的發展概況,闡述了傳統模式的電鐵遠動系統的弊端所在,接著提出了基於web模式的電鐵scada系統硬體結構設
  16. Feijie business ideas, in addition to uphold the fine tradition through good organizational system, the training of outstanding professional talent, supplemented by advanced managerial concepts, in june 2000 the establishment of czech international freight limited, a level freight forwarding business license, in september 2000 the implementation of computer networking logistics tracking enquiry system to provide timely enquiries services, and in december 2000 officially made iso9001 : 2000 international quality certification ; as china ' s market development needs of trade and industry, guangdong province in march 2002 with the postal enterprises directly under the transport company limited ( shenzhen markets would express cargo industry ltd. ) launched a comprehensive business integration and network reorganization ; towards the people of the real, for the sake of customer satisfaction for the purpose of the era

    飛捷的經營理念,除秉持優良的傳統,透過優良的組織制度,培訓優秀專業的人才,並輔以先進的管理觀念,於2000年6月立中捷國際貨運有限公司,取得一級貨運代理營業執照, 2000年9月施行網物流追蹤查詢系統,為客戶提供及時性的查詢服務,並於2000年12月正式取得iso9001 : 2000國際品質認證;鑒于中國市場之工貿發展之需要, 2002年3月份與廣東省郵政運輸有限公司直屬企業(深圳市拓遞業貨物速遞有限公司)展開全面性的業務結與網路重組作;真正邁向以人為依歸,以顧客滿意為宗旨的時代。
  17. The purpose of this paper is to introduce the most important methods available for the prediction of pressure drop in venturi scrubbers in addition, the predicted values of various methods are compared with the experimental data from venturi scrubbers of different sizes under operating conditions for the purpose of providing theory groundwork for practical design

    文對國內外用於文丘里洗滌器壓力損失的研究果,即經驗關式、解析解法與數值解法進行了簡單地介紹,並將由不同的方法得到的預測值與文作者實測的數據進行分析比較,以期為設者在進行文丘里洗滌器設或優化操作時選用適的方法提供理論參考。
  18. This thesis begins with the theoretical basis of this case, follows with the current situation that tian fa company faces and the background of the project, and then taking both the theoretical and practical factors into account. to make the conclusion : the investment project of 2 x 50 mw thermoelectricity cogeneration in tian fa company is feasible from the prospect of financial management, and it is risk - resistant. i use three project appraisal techniques, i. e. payback period, net present value and internal rate of return and two risk analysis techniques, i. e. sensitivity analysis and breakeven analysis

    論文首先介紹了案例分析的理論依據,緊接著分析了天發公司目前面臨的困境以及項目投資的有關背景,然後將理論與實際結相結,分析了項目投資的資、現金流量表,應用回收期法、凈現值法和內部收益率法對該投資項目的效益進行財務評價,用敏感性分析和盈虧平衡分析兩種方法對項目的風險進行分析,通過分析和研究最後得出結論:天發公司2 50mw熱電產投資項目在財務上是完全可行的,並且具有相當強的抗風險能力。
  19. The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring

    首先揭示組織中人力資源群體對企業的真實貢獻,然後再將群體價值以一定的規則分配給目標評估群,從而確認個人價值; ( 2 )分析人力資源的價值構,提出新的群體價值量思路:採用歷史量群體當期投入,並對李世聰教授提出的當期實現價值理論從會學角度進行了修正,更為科學地確定了群體當期新增貢獻價值,從而構建了全新的人力資源群體價值量模型; ( 3 )分析個人價值的影響因素及其關系,提出新的個人價值量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重,確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標,將層次分析法和關矩陣法結起來,個人貢獻價值系數,確定某個體在目標評估群中的權重,從而構建了全新的人力資源個人價值量模型; ( 4 )選取了一家人力資含量較高的it公司,將所構建的理論模型在該公司進行了實證檢驗,驗證了模型體系在實務中的科學性與可操作性,從而在一定程度上豐富了人力資源價值量理論,推動了人力資源會與現行會體系的接軌。
  20. Because there is not the special cost apportionment method for the products of the bchp system, on the bases of analysis the cost apportionment methods for combined cycle, with the workability and calorific methods and using operating data of the system, the costs of unit amount of exergy of cool, heat and electric power were calculated by apportioning the overall cost of the system among the cool, heat and power

    由於目前尚沒有專門用於冷熱電三供系統冷熱電三種產品的分攤方法,在對現有用於熱電產的分攤方法進行熱經濟學分析的基礎上,提出把作功能力法和熱量法結起來對冷熱電三供系統分攤,這種方法對三分攤來說較理且方便。
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