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The study showed that there were consistent change of total N and available N contents with alfalfas growing for different lengths of time in 0-1000 cm soil. Soil total N and available N contents decreased with soil depth, and tended to remain relatively constant in soils deeper than 350 cm below soil surface.

结果表明,在0-1000 cm土层,不同生长年限苜蓿草地土壤全氮与碱解氮含量均呈现规律性的变化,即随土层深度的增加,全氮及碱解氮含量下降,350 cm土层以下,变化趋势平缓。

This paper presents a study about soil nitrogen variations in the grasslands with alfalfas growing for four years, six years, ten years, twelve years, eighteen years and twenty-six years.

本文研究了黄土高原地区生长年限分别为4a、6a、10a、12a、18a及26a苜蓿草地土壤氮素的变化特征。

The results showed: 1 Alfalfas grown for different lengths of time had considerable influence on photosynthetic characteristics of which the most important was stomatal conductance followed by transpiration rate and the chlorophyll relative content. 2 Diurnal variation in Pn and Tr had two peaks, and an obvious midday depression. 3 The net photosynthetic rate was significantly positively correlated with photosynthetic radiation, stomatal conductance, the relative chlorophyll content, and transpiration rate. The net photosynthetic rate was significantly negatively correlated with intercellular CO2 concentration.

结果表明,1生长年限对苜蓿光合特性有较大的影响,对气孔导度的影响最大,其次是蒸腾速率和叶绿素相对含量。2苜蓿叶片净光合速率、蒸腾速率日变化均呈现&双峰&曲线,有明显的光合&午休&现象。3净光合速率与光合有效辐射、气孔导度、叶绿素相对含量呈极显著正相关,与蒸腾速率呈显著正相关,与田间CO2浓度呈极显著负相关。

This difference should be amortized over the investment period as stipulated in the investment contract or a period not exceeding 10 years.

该股权投资差额应按照合同规定的投资年限或在不超过 10年的时间内摊销。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析,提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择,可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的做了,提出利用固定资产取得时的计价以及固定资产折旧、折旧年限的有效选择,可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limits utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析,提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择,可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to o bt ain a great tax revenue income.

企业所得税是获利企业的一项重要税费支出,因此获利企业所得税税收筹划成为税收筹划的重点。本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析,提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择,可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue inc

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析,提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择,可以使企业获得一笔较大的税收收益。关键词:固定资产;折旧;借款利息资本化;税收收益

The study indicates that the content of soil carbon is on the low side because human behavior has a negative effect on sloping cropland. However, the content of every group soil carbon increased drastically by planting Robinia . With the increasing of the time of conservation, the relationship is very remarkable. After 50 years of restoration, the content of TOC, LOC, NLOC and AI in the study plot increased by 271%,174%, 467%, and 271%, respectively, compared with sloping cropland. The increasing speed of NLOC was faster than LOC. It is assumed that the increased carbon by restoration is stored in an inactive form to produce active matter which is necessary for biont. And the soil carbon must keep active to fulfill the balance of carbon dynamic transformation. At initial stages, soil carbon management index increased remarkably.

营造刺槐林可以显著增加土壤碳库各组分含量,并随恢复年限呈显著线性关系,50a时TOC、LOC、NLOC和碳库指数分别较坡耕地增加271%、174%、467%和271%,其中NLOC增加速率略高于LOC,表明植被恢复增加的土壤碳素绝大多数以非活性形态贮存起来,而为了满足生物生长所必须的活性物质来源,土壤碳库必须维持一定的活度状态来满足碳素的动态转化平衡,碳库管理指数在营造刺槐林初期显著降低,随后先增加后降低,与刺槐林生长特性密切相关;但与天然林相比差距仍然较大,恢复50a时TOC、LOC和NLOC仅为侧柏林的49%、34%和61%。

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