The topic selection in the opening report is the key, that is, choose a suitable topic and put forward what to do.

Model essay for opening report: 1. Basis of topic selection (including background of topic selection, theoretical and practical significance of topic selection research)

As early as the late 19th century, rotary tillers appeared in the world and reached the practical level around 19 10. 1922 was first popularized in Australia and Britain, and then spread to many countries mainly in Europe. After 1930, Japan successfully applied the rotary tiller used in dry land in Europe to paddy fields. Therefore, in recent decades, rotary cultivators have made great progress. At present, from the use of foreign rotary cultivators, most of them are equipped with safety clutches, with more than two kinds of knife roller speeds and three or four kinds of knife types, and are equipped with iron wheels or rubber wheels to limit the depth. Rotary cultivators matched with walking tractors are the pioneers in the development of rotary cultivators in China. Rotary cultivators for wheeled tractors were developed from 1959 to 1963, and more than a dozen different types of rotary cultivators have been used in production.

In recent years, due to the country's increasing emphasis on agricultural production, grain production and output have steadily increased. However, in many places, people are still accustomed to using traditional farming methods for agricultural production, resulting in long-term exposure of the surface in spring and winter, which will lead to serious loss of organic matter and water in the surface soil of cultivated land in many areas of China, thus aggravating soil impoverishment and ecological environment deterioration. At the same time, due to the long-term wanton absorption of land nutrients, the fertility of farmland soil is declining day by day, and the land can not be well conditioned, which leads to the gradual deterioration of agricultural ecosystem and seriously restricts the further improvement of grain output in China. As a big agricultural country, agricultural mechanization is the basic direction of agricultural production development. With the deepening of the reform of agricultural industrial structure, small agricultural machinery can no longer meet the requirements of agricultural production, and there are more and more research directions to assemble various functional working parts and devices into multifunctional rotary cultivators reasonably and effectively. In this way, the structure is compact, the work and energy are complete, the machine has power and good operability, and the economic benefit can be improved. Rotary cultivator is one of the main supporting agricultural tools for tractors. It can carry out rotary tillage on the soil, and combine the two processes of plowing and harrowing into one. It is suitable for paddy field and early field cultivation, especially for dry land operation in the north, and is mainly used to complete ploughing and soil crushing operations. The specially designed stubble cleaner is mainly used to break the stubble in shallow soil; Specially designed straw returning machine mainly returns straw (such as wheat straw, cotton straw, corn straw, etc.) to the field. ) Crush it and leave it in the ground. The working principles of the above three working machines are the same, but the structural differences are not great. The difference is that the rotary cultivator works in the same direction as the front drive wheel, while the cutter in the stubble returning machine works in the opposite direction. The cutter speeds required by these three machines are quite different.

How to realize the three functions of rotary tillage, stubble cleaning and straw returning on the same machine has always been an urgent design problem for agricultural machinery researchers. Therefore, a multifunctional rotary cultivator is designed, which can change the rotating direction and speed of the cutter conveniently, and simultaneously complete three operation functions of rotary tillage, stubble cleaning and straw returning, thus improving agricultural production efficiency and realizing the process of agricultural mechanization.

Second, the research status of the subject (including the research status at home and abroad and the problems to be solved) The development of foreign rotary cultivators has a history of 150 years, which started in Britain and America and was driven by a 3- 14 kW internal combustion engine, and was mainly used for yard farming. It was not until the IJ rotary tiller was successfully developed that the rotary tiller entered the field. Rotary cultivators have a strong ability to cut and break soil. One rotary tillage can achieve the effect of breaking the ground that ordinary plowing harrows can achieve several times, and the surface after rotary tillage is smooth and soft, which can better meet the requirements of intensive cultivation. The use of rotary cultivators can effectively shorten working hours and has since become a symbol of modern agriculture. The style of rotary tiller is not immutable. The development of rotary cultivators is accompanied by the progress of technology, and every breakthrough in technological innovation, rotary cultivators have been widely promoted and applied. At the beginning of the last century, after Japan introduced the rotary cultivator for dry land from Europe, a machete suitable for paddy field cultivation was developed through a lot of experimental research, which solved the problem of grass entanglement between the cutter teeth and the cutter shaft. After World War II, the new rotary tiller was rapidly popularized all over Japan, and Japanese agriculture made rapid progress. About half of the cultivated land in China is paddy fields. Japan's successful experience in developing and widely using new rotary tillers is of great reference significance to China. At present, many countries in the world are studying and applying rotary tillage technology. Such as the United States, France, Japan, Australia, Switzerland, Finland, Yugoslavia, Hungary and other countries, various small rotary cultivators have been widely used in rotary tillage, ploughing, furrowing, ridging, intertillage, ridging, film laying, drilling, sowing, irrigation and fertilization of fruit trees and vegetables. The Netherlands, Israel, Japan, the United States and other countries have systematically developed, researched, popularized and applied greenhouse operation tools, and many operation projects, such as soil preparation, sowing, interplanting, intertillage and weeding, have been mechanized.

China's research on rotary cultivators began in the late 1950s. At that time, rotary cultivators were mainly developed for walking tractors, and later rotary cultivators were developed for medium-sized wheeled tractors. In the early 1970s, China finally completed the design of a series of rotary cultivators matched with various domestic tractors at that time, and rotary cultivators began to be widely used in dry fields in the northern plain. The development of rotary cultivators in China has gone through three stages: single machine development, series product development and new product development. With the development of modern planting and farming agronomy, on the basis of rotary cultivator, a multi-purpose combined compound working machine has also been produced. The new series of rotary cultivators adopt new rotary cultivators, which combine reasonable speed parameters, width and various working functions to meet different farming purposes and agronomic requirements. The new self-propelled rotary cultivator strengthens the soil cultivation process and adapts to different soil types under different conditions. It can be combined after ploughing, driven by its own power, and does not need traction power during operation, which reduces power consumption and is more energy-saving and environment-friendly. At present, the application scope of rotary cultivators in China is expanding, from the most widely used dry land in the north to the paddy field in the south, and rotary cultivators are used in pasture, wasteland and fruit forest.

At present, horizontal rotary tiller is the mainstream of domestic rotary tiller products, which has strong adaptability to soil and good soil mixing effect, and can meet the requirements of turning, breaking and leveling the surface with one-time operation. However, in general, the tillage depth is shallow, the tillage leakage is serious, the working parts are easy to entangle grass and block mud, and the power consumption is large during operation. Therefore,

In recent years, vertical and inclined rotary cultivators have been introduced. Vertical rotary tiller is mainly suitable for stubble cleaning. Inclined rotary tiller is a new type of farming machinery, which combines the characteristics of plough and rotary tillage, with low power consumption and good farming quality. In the horizontal rotary cultivator, according to the rotation of the rotary cultivator knife shaft and tractor wheel, it can be divided into forward rotation and reverse rotation. Rotary tiller: a forward rotary tiller, the rotation direction of the cutter shaft is the same as that of the tractor wheel, and there is also a reverse rotary tiller. The reverse rotary tiller was put forward on the basis of the forward rotary tiller, and then the submersible reverse rotary tiller and the forward and backward rotary tiller were introduced. Reverse rotary cultivator can be used as the main supporting machine of large and medium-sized combine harvester, which forms soil stubble, is beneficial to returning straw to the field and achieves the purpose of increasing soil organic matter. The reverse rotary cultivator with submerged soil can increase deep ploughing and effectively solve the problem of soil reclamation in front of the cutter shaft. Through the combination of transmission mechanism and working parts, the forward and reverse rotary cultivator makes the cutter shaft rotate forward and backward, and completes stubble cleaning and rotary tillage at the same time, thus realizing multi-purpose of one machine. Generally, the rotary tillage depth is less than 10% ~ 20% of the rotary tillage radius. Considering the corresponding unit energy consumption required by the radius of rotary tiller, the wheelbase of rotary tiller should be made deeper on the ground. Some designs directly install the central governor on the shaft of rotary tillage parts according to the relative relationship between rotary tillage parts and tillage depth. This can ensure the lowest energy consumption, the lowest material consumption and better working quality of farm tools. Archimedes curve, equiangular logarithmic curve and sine exponential curve are also used in the cutting edge curve of rotary tiller. In recent years, Chinese scholars have put forward a variety of cutting edge curves, such as the design of energy-saving cutting edge curves, the design of plane and curved section, and the design of radial spiral as a curved conductor to generate transition surfaces. In recent years, in order to meet the current production needs, various types of rotary cultivators have been developed, with the width of1.25 ~ 2.80 m. Such as 1GN series and 1G series rotary tillers produced by Nanchang rotary tiller factory; The rotary tiller 1GE2 2 10 and the rotary tiller 1GQN 250S produced by Lianyungang rotary tiller group company in Jiangsu province. At present, there are 1GH 280 rotary tiller,1gsz21280 combined rotary tiller, 1GZJ 2 10 combined rotary tiller and 1GLT4 universal rotary tiller.

However, there are still the following main problems in rotary cultivators in China: 1, the power output shaft of tractors is easy to be damaged;

2. The cross universal transmission shaft has a short service life; 3. Lack of rotary cultivators matched with high-power tractors; 4. Work performance can not meet the needs of today's agriculture; 5. Lack of rotary cultivators matched with high-power tractors. In addition, due to the design materials and production technology, domestic rotary tillage machinery is prone to problems such as cross universal transmission shaft, tractor power output shaft damage, unstable working performance of the whole machine, and easy entanglement of grass and mud. These are all to be solved in the design and manufacturing process in the future.

Model opening report Part II: Graduation design (thesis) Title: Research on the application of fair value in the exchange of non-monetary assets.

The task book includes the following contents:

(1) Main contents of design (paper):

The first part is the introduction. This paper introduces the research background and significance of this paper, the research status at home and abroad, the main content of this paper, the innovation and shortcomings of this paper.

The second part, the theory of fair value and non-monetary assets exchange.

The third part, the change of valuation basis selection of non-monetary assets exchange.

The fourth part, the application of fair value in the exchange of non-monetary assets.

The fifth part, the perfect suggestion of fair value in the exchange and application of non-monetary assets. Name: Liu Yongbing Student ID: 0 12 1003920804

(2) Main tasks and requirements:

Main tasks: First of all, we have a general understanding of the subject, including consulting the literature to understand the history and limitations of fair value citation and the complexity of non-monetary assets exchange, analyzing the problems existing in the application of fair value in non-monetary assets exchange and the solutions and countermeasures, so as to provide a basis for standardizing the accounting operations of accounting practitioners in the future.

Specific requirements:

1) Collect, sort out and analyze the literature seriously and scientifically;

2) According to the results of literature research and analysis, the application limitations of fair value in the exchange of non-monetary assets are analyzed in detail, and the solutions are discussed;

3) Speak with facts, with accurate and reliable data and sufficient arguments;

4) The language is fluent and logical.

(3) Time node for completing the task:

2014.02.15 ~ 2014.03.01Prepare the opening report and write the outline of the first draft.

2014.03.01~ 2014.03.08 complete the opening report and submit it to the tutor for review.

2014.03.09 ~ 2014.04.01Revise the opening report, graduation thesis outline, English translation and finalize it.

2014.04.01~ 2014.04.20 Write the first draft of the paper and submit it to the tutor for review and revision.

2014.04.20 ~ 2014.05.15 Write the second draft of the paper and submit it to the tutor for review and revision.

2014.05.16 ~ 2014.05.25 was finalized according to the format requirements.

2014.05.26 ~ 2014.05.31Prepare all relevant materials for graduation project; Prepare a defense.

(4) Necessary reading reference materials:

Tian, 1. Reflections on the applicable scope of non-monetary assets exchange criteria [J]. China Management Informatization.2011(17)

Xu Wenjuan. Tax analysis involved in the exchange of non-monetary assets [J]. Entrepreneur's World (Theoretical Edition) .2011(07)

3 Li Zhonghai. International comparison of non-monetary assets exchange standards and its enlightenment [J]. China Securities and Futures.2011(07)

4 Jamie Yang. Analysis of Doubts in Accounting Treatment of Non-monetary Assets Exchange [J]. Audit Monthly Report.2011(07)

5 Lu, Wang Zhunan, Yu Hong. Improvement of accounting treatment of non-monetary assets exchange [J]. Accounting Monthly Report.2011(17)

6. Shao. Comparison of asset pricing methods for non-monetary assets exchange [J]. Accounting Monthly Report.2011(16)

7 Li. Analysis of the influence of profit manipulation in the exchange of non-monetary assets [J]. Accounting bulletin.2011(13)

8 Huang yuan. The influence of non-monetary assets exchange with commercial essence on the performance of listed companies and its countermeasures [J]. Business culture (second half) .3011(04)

9 Gao Yuhong. Analysis of the Key Points and Difficulties in the New Exchange of Non-monetary Assets [J]. Financial circles.2011(02)

10 week. Non-monetary assets exchange criteria: present situation and improvement [J]. Accounting. 20 1 1(0 1)

Gao Chunlian, 1 1. Reflections on the new criteria for the exchange of non-monetary assets [J]. Modern commerce. 20 10(36)

Zhou Yuqing, 12. Analysis of accounting standards for the exchange of non-monetary assets [J]. Modernization of shopping centers. 20 10(34)

13 Zhao Yan. Reflections on the exchange criteria of non-monetary assets [J]. Accounting Newsletter.2010 (28)

14 Jin Yong, Xuan Liping. Cost Analysis of Assets Entering in the Exchange of Non-monetary Assets [J]. Accounting Newsletter.2010 (28)

15 Weng Yuliang. The application of fair value measurement under the exchange of non-monetary assets [J]. Oriental Corporate Culture.2010 (12)

16 Duan Xiaoyu, Zhang Xinrong. In the exchange of non-monetary assets? Hard evidence? Discussion on operation [J]. Business Accounting.2010 (11)

Lu Meihua, 17. The influence of the change of new non-monetary assets exchange standards on enterprises [J]. Management and Technology of Small and Medium-sized Enterprises (last issue) .2010 (06)

18 Pan Huandi. Research on the Confirmation of Non-monetary Assets Exchange [J]. Commodity and Quality.2010 (S5)

19 Xu Bo. The application of fair value in the exchange of non-monetary assets [J]. Scientific and technological innovation and productivity. 20 10(05)

20FASB, APB29, accounting for non-monetary transactions.

2 1FASB, FAS 153, exchange of non-monetary assets.

James Fornaro, Rita Bart Mirc and John Biondo. Explain to ...

The concept and practical meaning of non-monetary transaction SFAS 153 [J]. Journal of Certified Public Accountants. 2008.2

23 kg LLP per kg (USA). Non-monetary accounting

Transaction record [M]. Define the problem. 2004. 12

24J。 David Spitherland, James F. Sepp, Lawrence A. Tomasin, 2004. Intermediate accountant. Third edition. Owen: McGraw Hill, l 478~ 18533

;