查詢結果分析
來源資料
頁籤選單縮合
| 題 名 | 論普通基金的會計基礎與預算基礎--兼論雙軌制所需的資訊 |
|---|---|
| 作 者 | 李增榮; | 書刊名 | 主計月報 |
| 卷 期 | 84:2=500 1997.08[民86.08] |
| 頁 次 | 頁40-45 |
| 分類號 | 564.7 |
| 關鍵詞 | 普通基金; 會計; 預算; 雙軌制; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 本研究探討本省養殖臺灣蜆( Corbicula fluminea Muller )可食部位化學成分 之季節變化,民國 84 年 8 月至 85 年 8 月間每二個月自花蓮壽豐養殖區採樣與分析。一 般成分的季節變化大, 水分含量以 12 至 4 月份明顯較高, 但此期間之粗脂肪量較低( p<0.05 ), 粗蛋白及灰分量則變動不大, 採肉率( 11.8 ∼ 21.0 %)及肝醣含量( 1,171 ∼ 4,216 mg/100 g )同樣呈現夏、秋季高而冬、春季低之趨勢。游離胺基酸( FAA )總量在 87.8 ∼ 147.9 mg/100 g 間,麩胺酸、麩胺醯胺、丙胺酸、鳥胺酸、離胺酸及精 胺酸等為主要胺基酸, FAA 總量與多數 FAA 的含量均以 8 及 10 月份較高, 而 12 及 2 月份之 FAA 總量最低( p<0.05 )。 ATP 相關化合物總量( 2.43 ∼ 3.75 μ mole/g ) 以 2 及 4 月份最高, 12 月份則為最低值( p<0.05 )。 萃取物氮量( 151 ∼ 187 mg/100 g )大抵以 2 及 4 月份較高。 從以上結果,採肉率、粗脂肪、呈味胺基酸、核�� 酸、肝醣等含量以夏秋兩季之蜆明顯較高,推測此季節間生產蜆之風味較佳。 |
| 英文摘要 | Seasonal variation of chemical components in the edible meat of cultured freshwater clams (Corbicula fluminea Muller), collected bimonthly from August 1995 to August 1996, was investigated. The seasonal changes in proximate composition was significant (p<0.05). The moisture contents in the samples collected from December to April were higher, while crude fat was lower than samples collected in other seasons. Variations in crude protein and ash were not apparent. The meat yield (11.8-21.0%) and glycogen content (1,171-4,216 mg/100 g) were the highest in summer and autumn. The total amount of free amino acids (FAA) ranging from 87.8 to 147.9 mg/100g was highest in August and October, while the lowest level was found in December. Glutamic acid, glutamine, alanine, ornithine, lysine, and arginine were the dominant FAA. Similarly, most of the individual FAA was higher in August and October. The amount of ATP-related compounds (2.43-3.75 μ mole/g) and extractive nitrogen (151-187 mg/100g) were higher in February and April samples. From the results obtained in this study, freshwater clams, harvested in summer and autumn, might be more palatable because they have more taste amino acids, meat yield, crude fat, nucleotides and glycogen. |
本系統中英文摘要資訊取自各篇刊載內容。