【文章內(nèi)容簡(jiǎn)介】 ..................................................138 企業(yè)所得稅 ....................................................................13823 購(gòu)入電力費(fèi)核算 ........................................................................14024 水費(fèi)核算 ....................................................................................14125 修理費(fèi)核算 ................................................................................14226 委托運(yùn)行費(fèi)核算 ........................................................................143 煙氣脫硫費(fèi) .............................................................................143 熱力管網(wǎng)、燃料、鐵路等委托運(yùn)行費(fèi) ...............................14427 其他費(fèi)用核算 ............................................................................144 辦公費(fèi) .............................................................................144 差旅費(fèi) .............................................................................147 會(huì)議費(fèi) .............................................................................148 業(yè)務(wù)招待費(fèi) ....................................................................150 水電費(fèi) .............................................................................151 運(yùn)輸費(fèi) ............................................................................151 印刷費(fèi) ............................................................................152 董事會(huì)費(fèi) .........................................................................152 修繕費(fèi) .....................................................................................153 租賃費(fèi) .........................................................................154 物業(yè)管理費(fèi) .................................................................154 低值易耗品 ..................................................................155 保險(xiǎn)費(fèi) .........................................................................156 排污費(fèi) .........................................................................156 勞動(dòng)保護(hù)費(fèi) ..................................................................157 外購(gòu)電力費(fèi) ..........................................................................157 綠化費(fèi) ..........................................................................158 對(duì)外承包 ...........................................................................158 警衛(wèi)消防費(fèi) ..........................................................................158 取暖費(fèi) ...................................................................................159 取暖用煤 ...........................................................................159X 年 X 月非生產(chǎn)耗用蒸汽確認(rèn)單 ................................................160 咨詢費(fèi) ...................................................................................160 中介費(fèi) ..........................................................................161 審計(jì)費(fèi) ..........................................................................161 訴訟費(fèi) ..........................................................................162 團(tuán)體協(xié)會(huì)會(huì)費(fèi) ..............................................................162 技術(shù)監(jiān)督費(fèi) ..................................................................163 灰渣處置費(fèi) ..................................................................16428 熱電聯(lián)產(chǎn)企業(yè)電熱產(chǎn)品生產(chǎn)成本分?jǐn)?..................................16429 主營(yíng)業(yè)務(wù)收入核算 ...................................................................165 電力收入 .................................................................................165 電網(wǎng)公司電費(fèi)收入 .............................................................165X 年 X 月上網(wǎng)電量電費(fèi)收入計(jì)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(rèn)單 ....................................................168 熱力收入 .........................................................................169X 年 X 月蒸汽網(wǎng)、水網(wǎng)供熱量確認(rèn)單 ........................................170X 年 X 月供熱收入計(jì)算表 .............................................................170 檢修公司收入 ................................................................171 燃料公司收入 ................................................................171 委托運(yùn)營(yíng)收入 ................................................................17230 其他業(yè)務(wù)核算 ............................................................................173 電量指標(biāo)交易業(yè)務(wù) ................................................................173XX 月電量指標(biāo)交易收入計(jì)算表 ..................................................174 發(fā)電公司電站服務(wù)業(yè)業(yè)務(wù) ............................................17420XX 年 X 月發(fā)電公司電站服務(wù)業(yè)收入計(jì)算表 .......................175 脫硫委托運(yùn)行業(yè)務(wù) ........................................................176 脫硫委托運(yùn)行成本 .............................................................177 材料銷售（見(jiàn) ） ....................................................177 銷售水 ............................................................................177 銷售汽（非熱電聯(lián)產(chǎn)單位） ......................................179 其他業(yè)務(wù)收支 .........................................................................180 職工培訓(xùn) .............................................................................18031 營(yíng)業(yè)外收支 ................................................................................184 營(yíng)業(yè)外收入 .............................................................................184 債務(wù)重組利得 .....................................................................184 營(yíng)業(yè)外支出 ....................................................................186 債務(wù)重組損失 .....................................................................18632 本年利潤(rùn) ....................................................................................189 收入結(jié)轉(zhuǎn) .........................................................................189 成本、費(fèi)用、稅金結(jié)轉(zhuǎn) ................................................189 利潤(rùn)結(jié)轉(zhuǎn) .........................................................................190 利潤(rùn)分配 .........................................................................190（適用于河南公司所屬子公司） .................................................190 提取法定盈余公積 .........................................................