【導讀】、以提高投資效益為中心原則。計、施工到建成投產(chǎn)的每一個環(huán)節(jié)。目財務活動也應實行預算管理。應在公司主導部門的指導下，編制好。行情況，促進管理工作；應嚴格遵守國家財經(jīng)制度和費用開支標準，保證建設資金有計劃供應與合理節(jié)約使用。實行經(jīng)濟核算的核心問題是從責、權、利三個方面處理好國家、企業(yè)、職工之間的關系。主要有兩個方面的

　　

【正文】 化率 至當期末為止購建相關資產(chǎn)的累計支出超過專門借款部分的資產(chǎn)支出加權平均數(shù) ＝∑（每筆相關資產(chǎn)的累計支出超過專門借款部分的資產(chǎn)支出金額每 筆資產(chǎn)支出實際占用的天數(shù) /會計期間涵蓋天數(shù)） 所占用一般借款的資本化率＝所占用一般借款的加權平均利率＝所占用一般借款當期實際發(fā)生的利息之和 /所占用一般借款加權平均數(shù) 所占用一般借款加權平均數(shù)＝∑（所占用的第一筆借款的本金所占用每筆 借款實際占用的天數(shù) /會計期間涵蓋的天數(shù)）。 寧夏長明天然氣開發(fā)有限公司 40 項目財務管理及規(guī)章制度 但每期允許資本化的利息金額應當以當期實際發(fā)生的利息為限。 輔助費用的資本化 專門借款輔助費用 實際發(fā)生在所購建的符合資本條件達到預定可使用狀態(tài)前的，予以資本化；實際發(fā)生在所 購建的符合資本條件達到預定可使用狀態(tài)后的，計入當期損益。 一般借款的輔助費用不予資本化，實際發(fā)生時計入當期損益。 外幣借款本金及利息匯兌差額的資本化 外幣借款本金及利息匯兌差額在資本化期間的應予資本化，但在所購建的符合資本化條件的資產(chǎn)達到預定可使用狀態(tài)后，應計入當期損益。 為購建固定資產(chǎn)而發(fā)生的借款應予資本化的借款費用，借記“在建工程－財務費用”科目，貸記“銀行存款”、“長期借款”等科目；不予資本化的借款費用，借記“ 財務費用 ” 等科目，貸記“銀行存款”、“長期借款 ” 等科目。寧夏長明天然氣開發(fā)有限公司 41 項目財務管理及規(guī)章制度 （英文版 ） Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of prehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen innerparty supervision of major initiatives. The two regulations supporting each other, the code adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard。 rule around the party discipline, disciplinary ruler requirements, listed as negative list, focusing on vertical gauge, draw the party anizations and Party members do not touch the bottom line . Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process。 the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party。 the third part introduces two party regulations modified the main changes and needs to grasp several key problems。 the fourth part on how to grasp the implementation of the two regulations of the party. code and Regulations revised the necessity and revised 寧夏長明天然氣開發(fā)有限公司 42 項目財務管理及規(guī)章制度 history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines and Chinese Communist Party discipline and Punishment Regulations column 1 by 2020 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation。 follow the correct direction, grasp the limited goals, adhere to the party39。s leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the code and rule , reflects the party39。s 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party39。s eighteen years prehensive strictly practice. (a) revised two regulations of the party need of the ICAC guidelines in in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) based on revised, the promulgation and implementation of January 2020, to strengthen the construction of the contingent of leading cadres play an 寧夏長明天然氣開發(fā)有限公司 43 項目財務管理及規(guī)章制度 important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too plicated, eight prohibition, 52 are not allowed to hard to remember, and also difficult to put into practice。 the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements。 the third is banned terms and discipline law, both with the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat。 the fourth is to clean the theme is not prominent, not for the existing problems, and is narrow, only needle of countylevel leading cadres above. rule is in 1997 Chinese Communist Party disciplinary cases (Trial) based on revision, in December 2020 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the prehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition。 two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the 寧夏長明天然氣開發(fā)有限公司 44 項目財務管理及規(guī)章制度 authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue。 third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to the criterion of a clean and honest administration and rule the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party passes party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2020 under six months begin study two regulations revision. The Standing Committee of the Central Commission for D