【正文】 (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。 編制依據(jù)及說明 統(tǒng)一會(huì)計(jì)科目依據(jù)《公司會(huì)計(jì)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(huì)計(jì)核算要求和會(huì)計(jì)報(bào)表指標(biāo)匯總，以及對外提供統(tǒng)一的會(huì)計(jì)報(bào)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。 (20)稅項(xiàng) ①流轉(zhuǎn)稅及附加 稅種 稅率 計(jì)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(jì)算應(yīng)納稅所得額乘以適用稅率。 (18)會(huì)計(jì)差錯(cuò)更正的處理方法 ①當(dāng)期發(fā)生的會(huì)計(jì)差錯(cuò)，本公司調(diào)整當(dāng)期相關(guān)項(xiàng)目。 代建房屋和工程業(yè)務(wù)：代建房屋和工程簽訂有不可撤銷的建造合同，累計(jì)收款超過總價(jià)款的一定比例 (一般為 50%)，其余應(yīng)收款項(xiàng)能夠收回，代建房屋和工程的完工程度能夠可靠地確定，并且代建房屋和工程有關(guān)的成本能夠可靠地計(jì)量時(shí)，采用完工百分比法確認(rèn)營業(yè)收入的實(shí)現(xiàn)。 (16)收入的確認(rèn)與計(jì)量 SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 7 ①商品銷售 在商品所有權(quán)上的主要風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移給買方，公司不再對該商品實(shí)施繼續(xù)管理權(quán)和實(shí)際控制權(quán)，相關(guān)的收入已經(jīng)收到或取得了收款的證據(jù)，并且與銷售該商品有關(guān)的成本能夠可靠地計(jì)量時(shí)，確認(rèn)營業(yè)收入的實(shí)現(xiàn)。 ② 公司為購建固定資產(chǎn)而舉借的 專項(xiàng) 借款 ,在固定資產(chǎn) 達(dá)到預(yù)定可使用狀態(tài) 前按工程所占用的借款資金計(jì)算應(yīng)由工程項(xiàng)目負(fù)擔(dān)的利息支出計(jì)入工程成本 , 工程達(dá)到預(yù)定可使用狀態(tài) 后所發(fā)生的利息支出計(jì)入當(dāng)期損益。 ② 固定資 產(chǎn)的 計(jì)價(jià) ： (一 )購入 的固定資產(chǎn)，按實(shí)際支付的價(jià)款、包裝費(fèi)、運(yùn)雜費(fèi)、安裝成本、交納的有關(guān)稅金入賬。 (9)短期投資的計(jì)價(jià)及收益的確認(rèn)方法 SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 3 本公司短期投資是指購入能隨時(shí)變現(xiàn)并且持有時(shí) 間 較短 (一般 不超過一年 )的投資，短期投資在取得時(shí)按照投資成本計(jì)量。 (4)記賬原則和計(jì)價(jià)基礎(chǔ) 本公司以權(quán)責(zé)發(fā)生制