Lettuce，namely leaf lettuce，has various kinds of appicated species，whose production area has been greatly expanded in recent years Through the cultivated technology of plant tissue and the fosteration of lettuce by using the totipotency of plant cell，so as to tempt the callus organism，and the shoot growth situation can be observed Through the orthogonal experimental design ，we can know the influence caused by different fosteration of chemical element and hormone to the lettuce shoots and compare the mediums of the beautiful hormone combination of the lettuce This experiment use the scientific orthogonal design to choose the best medium ，so as to provide reference data to relevant foundamental search and production This experiment also takes the American leaf lettuce as materials(Lactuca，Sativa，VLongifolia)，basic medium ，BA，AgNo3，and NAA as experiment primier Each factor has three concentration levels and takes the value-added coefficients of different mediums as determinated Througgh L9(34) orthogonal design ，we can choose out the medium formula is 1/2MS+AgNo3 4mg/L+NAA 2mg/L which is best suit for the lettuce shoot callus。
Objects inventory daily production and sales of most businesses is a very important economic enterprise It occupies a large proportion of the total current assets of most companies， and has been in constant purchasing， consumption and Therefore， to determine the number and value of inventory is very According to the new accounting standards， issued by China's current total cargo FIFO inventory valuation method， moving average， a full month weighted average method and the specific identification method， different methods all have their own characteristics and So how do you choose a more conducive business inventory valuation method of accounting firms and workers became common to face and think This paper by the company's actual financial data xx， select the purchase and the circumstances in February xx x inventories were issued using different inventory valuation method into the calculation， with specific analysis of indicators， discusses the various methods of issuing stock enterprise which terms of what kind of impact produced， and finally draw general Enterprises should be based on characteristics of their industry characteristics and inventory， combined with the scale of operation and management of the situation of enterprises， give full consideration to earnings management and tax planning， weigh the country， shareholders or economic interests， operators and other stakeholders， and careful Compare the pros and cons of different methods to select a reasonable method of inventory valuation Only in this way， companies can maintain high profitability， improve operational efficiency and capital assets occupancy levels， and comprehensively improve the economic efficiency of enterprises realize the ultimate Keywords: inventory; inventory valuation methods; comparative analysis; influence
