We define and study the fuzzy maximal k-ideal of a k-semiring. Also we char
acterize the quotient k-semiring R/A of a k-semiring R by a fuzzy maximal k
-ideal A, and we have some isomorphism theorems in commutative k-semirings
and further we have some properties of the quotient k-semiring RIA of all c
osets of a fuzzy semiprimary (semiprime, primary, prime) k-ideal A in a com
mutative k-semiring R. (C) 2000 Elsevier Science B.V. All rights reserved.