【正文】 ...............................42 15．1．2．歸還長期借款.............................................................................................43 15．2．長期應付款...............................................................................................................43 15．2．1．融資租賃.....................................................................................................43 15．2．2．按期支付融資租賃費.................................................................................43 16．所有者權益.............................................................................................................................43 16．1．實收資本或股本.......................................................................................................43 16．1．1．投資者以現(xiàn)金投入的資本.........................................................................43 16．1．2．投資者以非現(xiàn)金資產投入的資本.............................................................43 16．1．3．按法定程序減少注冊資本.........................................................................43 16．2．資本公積...................................................................................................................44 16．1．1．收到投資者投入的資金.............................................................................44 16．3．盈余公積...................................................................................................................44 16．3．1．提取盈余公積.............................................................................................44 17．收入和成本.............................................................................................................................44 17．1 主營業(yè)務收入成本......................................................................................................44 17．1．1．主營業(yè)務收入.............................................................................................44 17．1．2．主營業(yè)務成本.............................................................................................45 17．1．3．銷售折扣及折讓.........................................................................................45 17．1．4．計提銷項稅額.............................................................................................45 17．2．主營業(yè)務稅金及附加...............................................................................................45 17．3．其他業(yè)務收支...........................................................................................................45 17．3．1．其他業(yè)務收入.............................................................................................45 17．3．2．其他業(yè)務支出.............................................................................................46 17．4．內部銷售收入和內部銷售成本...............................................................................46 17．4．1．商品調出.....................................................................................................46 18．費用.........................................................................................................................................47 18．1．營業(yè)費用...................................................................................................................47 18．2．管理費用...................................................................................................................47 18．3．財務費用...................................................................................................................48 18．3．1．發(fā)生財務費用.............................................................................................48 18．3．2．發(fā)生的利息收入、匯兌收益.....................................................................48 19．營業(yè)外收支.............................................................................................................................48 19．1．營業(yè)外收入...............................................................................................................48 19．2．營業(yè)外支出...............................................................................................................48 19．2．1．固定資產清理發(fā)生的損失.........................................................................48 19．2．2．固定資產盤虧.............................................................................................49 19．2．3．以債務重組方式收回的債權.....................................................................49 19．2．4．發(fā)生的罰款支出、捐贈支出.....................................................................49 19．2．5．發(fā)生的非常損失.........................................................................................49 19．2．6．計提固定資產、無形資產和在建工程的減值準備 .................................49 20．預提待攤費用.........................................................................................................................49 20．1．預提費用...................................................................................................................49 20．1．1．預提費用.....................................................................................................49 ____________________________________________________________________________________________ 第 頁 共 56 頁 7 標準會計業(yè)務處理指南 fa40502 版本： 20．1．2．支付預提費用.............................................................................................50 20．2．待攤費用...................................................................................................................50 20．2．1．發(fā)生待攤的費用.........................................................................................50 20．2．2．攤銷待攤的費用.........................................................................................50 21．利潤和利潤分配.....................................................................................................................50 21．1．營業(yè)利潤（或虧損）的結轉...................................................................................50 21．2．利潤分配...................................................................................................................51 21．2．1．用盈余公積彌補虧損........................................................