【正文】 ionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 9 ①企業(yè)依據(jù)法律或會計準(zhǔn)則等行政法規(guī)、規(guī)章要求變更的情況下： (一 )法律或行政法規(guī)要求改變會計政策的同時，也規(guī)定了會計政策變更 的會計處理方法則本公司從其規(guī)定； (二 )國家沒有規(guī)定相關(guān)的會計處理方法，本公司則采用未來適用法進(jìn)行會計處理。 (18)會計差錯更正的處理方法 ①當(dāng)期發(fā)生的會計差錯，本公司調(diào)整當(dāng)期相關(guān)項(xiàng)目。 ③以前期間發(fā)生的重大會計差錯，如果影響損益，本公司將其對損益的影響數(shù)調(diào)整發(fā)現(xiàn)當(dāng)期的期初留存收益，會計報表其它相關(guān)項(xiàng)目的期初數(shù)也一并調(diào)整；若不SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 10 影響損益，本公司調(diào)整會計報 表相關(guān)項(xiàng)目的期初數(shù)。 (20)稅項(xiàng) ①流轉(zhuǎn)稅及附加 稅種 稅率 計稅基礎(chǔ) 營業(yè)稅 3% 6% 營業(yè)稅應(yīng)稅收入 增值稅 根據(jù)實(shí)際情況確定 SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 11 土地增值稅 根據(jù)當(dāng)?shù)囟悇?wù)局的標(biāo)準(zhǔn) 城建稅 1%7% 應(yīng)納營業(yè)稅額 教育費(fèi)附加 3% 應(yīng)納營業(yè)稅額 ②所得稅 通過納稅調(diào)整計算應(yīng)納稅所得額乘以適用稅率。關(guān)聯(lián)方可為個人或企業(yè)。 編制依據(jù)及說明 統(tǒng)一會計科目依據(jù)《公司會計制度》核算要求及我公司的實(shí)際情況設(shè)置，一級科目不允許更改，明細(xì)科目的設(shè)置，除本制度已規(guī)定外，在不影響統(tǒng)一會計核算要求和會計報表指標(biāo)匯總，以及對外提供統(tǒng)一的會計報表格式的前提下，各單位可以根據(jù)實(shí)際情況自行增設(shè)、減少或合并某些明細(xì)科目。如某一核算單位有兩個或兩個以上的出納 ,SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 14 可在 1001 現(xiàn)金科目下設(shè) 100101某某、 100102某某，以核算每個出納的現(xiàn)金。 (4)公司應(yīng)設(shè)置“現(xiàn)金日記賬”，由出納人員根據(jù)收、付款憑證，按照業(yè)務(wù)的發(fā)生順序逐筆登記