【正文】 ........................................................................33 貸款發(fā)放 .............................................................................33 貸款利息收入計量 .............................................................33 貸款收回 .............................................................................357 原材料核算 .....................................................................................35 材料采購 .............................................................................35XX 公司入庫單 ..................................................................................38 材料領(lǐng)用 .............................................................................38XX 公司領(lǐng)料單 ..................................................................................39 材料銷售 .............................................................................39XX 公司材料成本清單 .....................................................................40 廢舊物資核算 .....................................................................40 材料稽核 .............................................................................41 月末核算 .............................................................................41X 月材料入庫單匯總表 ....................................................................42X 月領(lǐng)料單匯總表 ............................................................................43X 月倉庫余額一覽表 ........................................................................43X 月材料入庫單匯總表 ....................................................................44X 月領(lǐng)料單匯總表 ............................................................................44X 月倉庫余額一覽表 ........................................................................45 原材料清查 .........................................................................458 燃料核算 .........................................................................................48 燃煤核算 .............................................................................48XX 公司燃料入庫單 .........................................................................54X 年 X 月燃煤對賬單 .......................................................................54XX 公司燃料入庫單 .........................................................................56 燃油核算 .............................................................................64 燃?xì)夂怂?.............................................................................66X 月未結(jié)氣量暫估結(jié)算單 ................................................................679 長期股權(quán)投資核算 ........................................................................68 初始投資計量 .....................................................................68 后續(xù)計量 .............................................................................68 處置 ......................................................................................71 計提減值準(zhǔn)備 .....................................................................72 投資收益 .............................................................................7310 撥付所屬資金 ..............................................................................74 撥付所屬資金核算規(guī)定 ..................................................74 會計事項賬務(wù)處理 ..........................................................74XX 公司付款審批單 .........................................................................7411 投資性房地產(chǎn) ..............................................................................75 投資性房地產(chǎn)核算規(guī)定 ..................................................75 會計事項處理 ...................................................................762 固定資產(chǎn)核算 .................................................................................77 固定資產(chǎn)增加 ...................................................................77 固定資產(chǎn)減少 ...........................................................................85 固定資產(chǎn)轉(zhuǎn)讓 ........................................................................85 計提固定資產(chǎn)折舊 ..........................................................89X 月固定資產(chǎn)折舊分配匯總表 ........................................................90 計提減值準(zhǔn)備 ...................................................................9013 在建工程核算 ..............................................................................91 基建工程核算 ...................................................................91 基建工程輔助臺賬的建立及登記 ......................................91 在安裝設(shè)備核算 ...................................................................96XX 公司安裝設(shè)備入庫單 .................................................................97XX 公司安裝設(shè)備出庫單 .................................................................97．2 其他費用核算 .................................................................98工程其他費用付款申請表 ................................................................99 技術(shù)改造工程核算 ........................................................100 在建工程減值 .........................................................................10214 工程物資核算 ............................................................................102 基本建設(shè)工程物資核算 ........................................................102 工程完工剩余工程物資退庫核算 .......................................104 工程物資盤盈、盤虧及毀損 ................................................10415 無形資產(chǎn)核算 ............................................................................104 無形資產(chǎn)購入 .........................................................................104X X 公司無形資產(chǎn)臺賬 ..................................................................106 累計攤銷 .........................................................................106X 年 X 月無形資產(chǎn)攤銷分配表 ....................................................10716 銀行借款核算 ............................................................................107 收到借款 .........................................................................108 償還借款 .........................................................................108 利息的計算與償還 ........................................................10917 應(yīng)