【文章內(nèi)容簡介】 ..................................................138 企業(yè)所得稅 ....................................................................13823 購入電力費核算 ........................................................................14024 水費核算 ....................................................................................14125 修理費核算 ................................................................................14226 委托運行費核算 ........................................................................143 煙氣脫硫費 .............................................................................143 熱力管網(wǎng)、燃料、鐵路等委托運行費 ...............................14427 其他費用核算 ............................................................................144 辦公費 .............................................................................144 差旅費 .............................................................................147 會議費 .............................................................................148 業(yè)務招待費 ....................................................................150 水電費 .............................................................................151 運輸費 ............................................................................151 印刷費 ............................................................................152 董事會費 .........................................................................152 修繕費 .....................................................................................153 租賃費 .........................................................................154 物業(yè)管理費 .................................................................154 低值易耗品 ..................................................................155 保險費 .........................................................................156 排污費 .........................................................................156 勞動保護費 ..................................................................157 外購電力費 ..........................................................................157 綠化費 ..........................................................................158 對外承包 ...........................................................................158 警衛(wèi)消防費 ..........................................................................158 取暖費 ...................................................................................159 取暖用煤 ...........................................................................159X 年 X 月非生產(chǎn)耗用蒸汽確認單 ................................................160 咨詢費 ...................................................................................160 中介費 ..........................................................................161 審計費 ..........................................................................161 訴訟費 ..........................................................................162 團體協(xié)會會費 ..............................................................162 技術監(jiān)督費 ..................................................................163 灰渣處置費 ..................................................................16428 熱電聯(lián)產(chǎn)企業(yè)電熱產(chǎn)品生產(chǎn)成本分攤 ..................................16429 主營業(yè)務收入核算 ...................................................................165 電力收入 .................................................................................165 電網(wǎng)公司電費收入 .............................................................165X 年 X 月上網(wǎng)電量電費收入計算表 ............................................167 職工用電及其他非生產(chǎn)用電收入 ....................................167X 年 X 月非生產(chǎn)用電量確認單 ....................................................168 熱力收入 .........................................................................169X 年 X 月蒸汽網(wǎng)、水網(wǎng)供熱量確認單 ........................................170X 年 X 月供熱收入計算表 .............................................................170 檢修公司收入 ................................................................171 燃料公司收入 ................................................................171 委托運營收入 ................................................................17230 其他業(yè)務核算 ............................................................................173 電量指標交易業(yè)務 ................................................................173XX 月電量指標交易收入計算表 ..................................................174 發(fā)電公司電站服務業(yè)業(yè)務 ............................................17420XX 年 X 月發(fā)電公司電站服務業(yè)收入計算表 .......................175 脫硫委托運行業(yè)務 ........................................................176 脫硫委托運行成本 .............................................................177 材料銷售（見 ） ....................................................177 銷售水 ............................................................................177 銷售汽（非熱電聯(lián)產(chǎn)單位） ......................................179 其他業(yè)務收支 .........................................................................180 職工培訓 .............................................................................18031 營業(yè)外收支 ................................................................................184 營業(yè)外收入 .............................................................................184 債務重組利得 .....................................................................184 營業(yè)外支出 ....................................................................186 債務重組損失 .....................................................................18632 本年利潤 ....................................................................................189 收入結轉 .........................................................................189 成本、費用、稅金結轉 ................................................189 利潤結轉 .........................................................................190 利潤分配 .........................................................................190（適用于河南公司所屬子公司） .................................................190 提取法定盈余公積 .........................................................